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§ 61022. Preparation of State High Risk Audit Reports.

2 CA ADC § 61022Barclays 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 § 61022
§ 61022. Preparation of State High Risk Audit Reports.
Currentness
(a) In connection with performing any state high risk audit, the State Auditor shall prepare a report regarding the audit that at a minimum contains:
(1) The objectives, scope, and methodology of the audit;
(2) The audit results, including findings and conclusions;
(3) Recommendations for improvements to the high-risk state agency or statewide issue that are aimed at controlling or eliminating the causes for the state agency or statewide issue being identified as high risk; and
(4) A copy or summary of the response of the audited state agency or agencies to the results and recommendations contained in the audit report with an evaluation of the response.
(b) Prior to issuing a state high risk audit report, the State Auditor shall deliver a draft of the audit report to each audited state agency to obtain the state agency's response to the results and recommendations of the audit. Upon receiving this draft copy of the report, the audited state agency shall treat the content of the report as confidential and shall not disclose any information in the report to the public.
(c) Within five (5) business days of delivering a draft of the state high risk audit report to an audited state agency, as provided in subdivision (b) of this section, the state agency shall provide a response to the results and recommendations of the audit.
(d) Based on information contained in the response of each audited state agency, as provided in subdivision (c) of this section, the State Auditor may revise the content of the draft state high risk audit report prior to its issuance. The State Auditor also may add to the issued report a rebuttal or other comments regarding a response provided by an audited state agency.

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 5/10/24 Register 2024, No. 19.
Cal. Admin. Code tit. 2, § 61022, 2 CA ADC § 61022
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