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§ 61015. Criteria for Evaluating Substantial Risk.

2 CA ADC § 61015Barclays Official California Code of Regulations

Barclays California Code of Regulations
Title 2. Administration
Division 10. California State Auditor's Office
Chapter 2. State High-Risk Government Agency Audit Program
Subchapter 2. The State High Risk List
2 CCR § 61015
§ 61015. Criteria for Evaluating Substantial Risk.
Currentness
(a) In assessing whether the likelihood of the waste, fraud, abuse, or mismanagement or impaired economy, efficiency, or effectiveness being risked by a state agency or a statewide issue is great enough, when compared with the level of serious detriment that may result, for there to be substantial risk of serious detriment to the State or its residents, the State Auditor shall consider whether:
(1) The waste, fraud, abuse, or mismanagement or impaired economy, efficiency, or effectiveness already is resulting in serious detriment to the State or its residents.
(2) The waste, fraud, abuse, or mismanagement or impaired economy, efficiency, or effectiveness currently is resulting in detriment to the State or its residents and the amount of detriment is escalating such that it is likely to rise to a level of serious detriment to the State or its residents.
(3) A change of circumstances challenging existing state agency controls against waste, fraud, abuse, or mismanagement or impaired economy, efficiency, or effectiveness is likely to occur and the likely result of that occurrence will be serious detriment to the State or its residents.
(b) An assessment by the State Auditor that any of the circumstances listed in subdivision (a) of this section is applicable to a state agency or statewide issue shall be sufficient grounds for a determination that the agency or issue presents a substantial risk of serious detriment to the State or its residents.

Credits

Note: Authority cited: Section 8546, Government Code. Reference: Section 8546.5, Government Code.
History
1. New section filed 2-22-2016; operative 4-1-2016. Submitted to OAL for printing only and not subject to OAL review pursuant to Government Code section 8546(g) (Register 2016, No. 9).
This database is current through 5/17/24 Register 2024, No. 20.
Cal. Admin. Code tit. 2, § 61015, 2 CA ADC § 61015
End of Document