On or before October 15th of each year, the Commission shall conduct an audit of, and issue a written report on, the implementation and performance of, their respective functions during the preceding fiscal year, including, at a minimum, the manner in which funds were expended, the progress toward, and the achievement of, program goals and objectives, and the measurement of specific outcomes through appropriate reliable indicators.

The audits and reports of the County Commission shall be transmitted to the State Commission and the Sierra County Board of Supervisors.

The County Commission shall make copies of its annual audits and reports available to members of the general public on request and at no cost.