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§ 61019. State High Risk Audit Planning.

2 CA ADC § 61019Barclays 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 3. State High Risk Auditing, Reporting, and Follow-up
2 CCR § 61019
§ 61019. State High Risk Audit Planning.
Currentness
(a) After establishing a new state high risk list, the State Auditor shall establish a tentative plan for performing audits regarding state agencies and statewide issues appearing on the state high risk list. The tentative state high risk audit plan shall, at a minimum, include:
(1) A listing of the state high risk audits the State Auditor expects to perform regarding the state agencies and statewide issues appearing on the state high risk list prior to establishing the next new state high risk list; and
(2) A brief description of the purpose of each tentatively-scheduled state high risk audit.
(b) Not less frequently than once after each meeting of the Joint Legislative Audit Committee at which the State Auditor's Office is directed by the committee to perform additional audit work, the State Auditor shall re-evaluate the tentative state high risk audit plan and adjust the plan based on the projected workload and resources of the State Auditor's Office during the period until the next new state high risk list is established.
(c) The State Auditor shall keep posted on the State Auditor's website the latest version of the tentative state high risk audit plan.

Credits

Note: Authority cited: Section 8546, Government Code. Reference: Section 8546.5, Government Code.
History
1. New subchapter 3 (sections 61019-61024) and 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 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 2, § 61019, 2 CA ADC § 61019
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