California Code, Government Code - GOV § 56803

If the commission approves a proposal which includes the incorporation of a city, the resolution making determinations shall accept or reject each of the findings and recommendations made in the executive officer's report prepared pursuant to Section 56665, and the fiscal analysis prepared pursuant to Section 56800.  If the commission rejects a finding or recommendation, the resolution making determinations shall include findings by the commission which present the basis for any rejection.