Section 16583.2 Of Chapter 4.3. The Accounts Receivable Management Act From California Government Code >> Division 4. >> Title 2. >> Part 2. >> Chapter 4.3.

. (a) A participant shall submit an annual report to the Controller of the participant's accounts receivables and discharged accounts.
  (b) The Controller shall inform a participant, not less than 60 days before the annual report is required to be submitted to the Controller, of both of the following:
  (1) The format for the annual report.
  (2) The submission date for the annual report.