Section 30157 Of Article 4. General Powers And Duties Of The Department Of Transportation From California Streets And Highways Code >> Division 17. >> Chapter 1. >> Article 4.

. The commission and the department shall keep full, complete, and separate accounts of each toll bridge or other crossing, and annually shall prepare balance sheets and income and profit and loss statements showing the financial condition of each toll bridge or other highway crossing. The statements shall be open to the inspection of holders of bonds issued by the commission at all reasonable times.