California Code, Government Code - GOV § 67978

(a) Prior to calling the election required under Section 67970, the authority shall adopt a transportation plan. The transportation plan shall give due consideration to the needs of both local residents of, and visitors to, the North Lake Tahoe region, and shall provide for the coordination, operation, and expansion of transportation services that are beneficial to the local economy, attractive to visitors, and convenient to residents.

(b) The authority shall annually review and may propose amendments to the transportation plan to provide for the use of available federal, state, and local transportation funds, to account for unexpected revenues, or to take into consideration unforeseen circumstances.