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§ 61017. Issuance of the State High Risk List.

2 CA ADC § 61017Barclays 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 § 61017
§ 61017. Issuance of the State High Risk List.
(a) Upon establishing a new state high risk list, the State Auditor shall issue the list with an accompanying report that explains the composition of the list.
(b) The state high risk list shall contain, at a minimum:
(1) The name of every state agency or particular program or mission area within a state agency that the State Auditor has identified as high risk.
(2) A simple statement describing every statewide issue that the State Auditor has identified as high risk.
(3) The name of every state agency the State Auditor has identified as a responsible state agency for a high-risk statewide issue.
(4) The date that each state agency and statewide issue originally was placed on the state high risk list.
(c) The report accompanying the high risk list shall contain, at a minimum:
(1) The justification for removing from the new state high risk list any state agency or statewide issue that appeared on the immediately preceding state high risk list;
(2) The justification for carrying forward to the new state high risk list the state agencies and statewide issues that appeared on the immediately preceding state high risk list;
(3) The reason for modifying the description of a state agency or statewide issue that appeared on the immediately preceding state high risk list when it was carried forward to the new state high risk list;
(4) The basis for adding any state agency or statewide issue to the new state high risk list;
(5) The basis for identifying certain state agencies as being the responsible state agencies for the statewide issues appearing on the new state high risk list;
(6) The perspective of each state agency regarding its designation as high risk or as a responsible state agency for a statewide high-risk issue; and
(7) The history, purpose, and operation of the State High-Risk Government Agency Audit Program.
(d) The state high risk list and accompanying report shall be published in the same manner that the State Auditor publishes audit reports directed by the Joint Legislative Audit Committee.
(e) The State Auditor shall deliver a copy of the state high risk list and accompanying report to the Members of the Joint Legislative Audit Committee in satisfaction of the notice requirement set forth in Government Code section 8546.5, subdivision (c). The State Auditor also shall deliver a copy of the list and report to the Milton Marks Commission on California Government Organization and Economy, the Legislature, appropriate committees or subcommittees of the Legislature, and the Governor.
(f) Upon distributing the state high risk list and accompanying report to the parties listed in subdivision (e) of this section, the State Auditor shall make the list and report available to the public, including by posting the report and the list on the State Auditor's website.

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, § 61017, 2 CA ADC § 61017
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