§ 1770. Audits.

(a) A participating county shall obtain an audit performed in accordance with Government Auditing Standards, issued by the Comptroller General of the United States for its project within ninety (90) days following construction completion. The audit shall be performed under the direction of a Certified Public Accountant or a county auditor that is organizationally independent from the participating county's project financial management functions.

(b) The auditor shall advise the county of any findings and recommendations. The final audit report shall be sent to the Board of Supervisors of the county and shall incorporate the county's response and plans for corrective action to any auditor findings and recommendations.

(c) A corrective action plan for each finding and recommendation must be prepared by the county (within ten days after notification of the findings) and submitted to the BSCC as part of the final audit report. The corrective action plan must include:

(1) A description of each finding and recommendation;

(2) Specific steps taken to remedy the finding or implement the recommendation;

(3) A timetable for performance of each corrective action; and,

(4) A description of monitoring to be performed, and who will perform it to ensure implementation of each corrective action.

(d) For Phase I and Phase II projects, the Board, CDCR and BSCC reserve the right to audit the accounting records of the project at any time. The CDCR or the BSCC may disallow claims for state reimbursements and/or applicable matching credit for all or part of the cost of an item determined to be ineligible and/or not in compliance with established terms and conditions.

(e) For Adult Local Criminal Justice Facilities projects, the Board and BSCC reserve the right to audit the accounting records of the project at any time. The BSCC may disallow claims for state reimbursements and/or applicable matching credit for all or part of the cost of an item determined to be ineligible and/or not in compliance with established terms and conditions.

(f) Any state reimbursement of an improper expenditure disclosed in such audits will be recovered by the state through withholding future state reimbursements and/or repayment by the participating county, at the discretion of the BSCC.

HISTORY

1. New section filed 2-4-2008 as an emergency; operative 2-4-2008 (Register 2008, No. 6). Pursuant to Penal Code section 5058.3, a Certificate of Compliance must be transmitted to OAL by 7-14-2008 or emergency language will be repealed by operation of law on the following day.

2. New section refiled 7-14-2008 as an emergency; operative 7-14-2008 (Register 2008, No. 29). Pursuant to Penal Code section 5058.3, a Certificate of Compliance must be transmitted to OAL by 10-14-2008 or emergency language will be repealed by operation of law on the following day.

3. Certificate of Compliance as to 7-14-2008 order transmitted to OAL 10-14-2008 and filed 11-26-2008 (Register 2008, No. 48).

4. Amendment filed 12-5-2011 as an emergency; operative 12-5-2011 (Register 2011, No. 49). Pursuant to Penal Code section 5058.3, a Certificate of Compliance must be transmitted to OAL by 5-14-2012 or emergency language will be repealed by operation of law on the following day.

5. Amendment refiled 6-26-2012 as an emergency; operative 6-26-2012 (Register 2012, No. 26). A Certificate of Compliance must be transmitted to OAL by 9-24-2012 or emergency language will be repealed by operation of law on the following day.

6. Certificate of Compliance as to 6-26-2012 order transmitted to OAL 8-27-2012 and filed 9-25-2012 (Register 2012, No. 39).

7. Amendment of subsections (c) and (d), new subsection (e), subsection relettering and amendment of newly designated subsection (f) and Note filed 1-9-2014 as an emergency; operative 1-9-2014 (Register 2014, No. 2). A Certificate of Compliance must be transmitted to OAL by 7-8-2014 or emergency language will be repealed by operation of law on the following day.

Note

Note: Authority cited: Sections 15820.906, 15820.916 and 15820.925, Government Code; and Section 6030, Penal Code. Reference: Sections 15820.906, 15820.916 and 15820.925, Government Code.