§ 2698.98.1. District Attorney Reporting and Commissioner's Audit.
10 CA ADC § 2698.98.1Barclays Official California Code of Regulations
10 CCR § 2698.98.1
§ 2698.98.1. District Attorney Reporting and Commissioner's Audit.
Each district attorney receiving funds pursuant to Insurance Code section 1872.85 shall submit an annual report to the Commissioner regarding the local program and its accomplishments. Failure to submit the annual report shall affect subsequent funding decisions. The report shall include the following items:
(b) A financial Audit Report prepared by an independent, qualified state or local government auditor or independent public accountant licensed by the State of California or the county Auditor Controller. The Audit Report shall reflect that local expenditures were made for the purposes of the program as specified in section 1872.85 of the Insurance Code, these Regulations, the guidelines in the Request for Application and the county's application.
(c) Except as provided in this section, financial audits under this program shall be performed in accordance with the standards set forth in Government Auditing Standards (Revised June 2003) published by the Comptroller General of the United States, General Accounting Office. The above Government Auditing Standards (Revised June 2003) are incorporated herein by this reference.
(1) Expenditure Reports and Audit Reports must be submitted to the Commissioner no later than four (4) months after the close of the funding cycle as specified in the Request for Application. A county may request an extension in the event an organization-wide audit will delay submission of the audit.
(g) The Commissioner may perform such additional audits or reviews of any local programs as the Commissioner may deem necessary and shall have access to all working papers, correspondence, or other documents, including audit reports and audit working papers related to the audit report or local program.
Credits
Note: Authority cited: Section 1872.85, Insurance Code; and CalFarm Insurance Company, et al. v. Deukmejian, et al. (1989) 48 Cal.3d 805 and 824. Reference: Section 1872.85, Insurance Code.
History
1. New section filed 11-3-2005; operative 12-3-2005 (Register 2005, No. 44).
2. Change without regulatory effect amending subsection (g) filed 7-14-2021 pursuant to section 100, title 1, California Code of Regulations (Register 2021, No. 29). Filing deadline specified in Government Code section 11349.3(a) extended 60 calendar days pursuant to Executive Order N-40-20.
This database is current through 5/24/24 Register 2024, No. 21.
Cal. Admin. Code tit. 10, § 2698.98.1, 10 CA ADC § 2698.98.1
End of Document |