Cal. Gov't Code § 16583.2

(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. (1) The format for the annual report.
2. (2) The submission date for the annual report.