California Code of Regulations
Title 15 - Crime Prevention and Corrections
Division 1 - Board of State and Community Corrections
Chapter 1 - Board of State and Community Corrections
Subchapter 7 - Local Youthful Offender Rehabilitative Facility Construction Financing Program
Article 4 - Administration of Reimbursements and Project Monitoring
Section 1870 - Audits

(a) A participating county shall obtain an audit performed in accordance with Government Auditing Standards issued by the Comptroller General of the United States for its project within ninety (90) days following construction completion. The audit shall be performed under the direction of a Certified Public Accountant or a county auditor that is organizationally independent from the participating county's project financial management functions.

(b) The auditor shall advise the county of any findings and recommendations. The final audit report shall be sent to the Board of Supervisors of the county and shall incorporate the county's response and plans for corrective action to any auditor findings and recommendations. Notice that the audit has been delivered to the Board of Supervisors shall be submitted to the BSCC.

(c) A corrective action plan for each finding and recommendation must be prepared by the county within ten days after notification of the findings and submitted to the BSCC as part of the final audit report. The corrective action plan must include:

(d) The Board, CDCR, and BSCC reserve the right to audit the accounting records of the project at any time. The CDCR or the BSCC may disallow claims for the state reimbursements and/or applicable matching credit for all or part of the cost of an item determined to be ineligible and/or not in compliance with established terms and conditions.

(e) Any state reimbursement of an improper expenditure disclosed in such audits will be recovered by the state through withholding future state reimbursements and/or repayment by the participating county, at the discretion of the BSCC.