California Code of Regulations
Title 15 - Crime Prevention and Corrections
Division 4 - Division of Juvenile Justice
Chapter 2 - Prevention and Community Corrections
Subchapter 1.6 - County Correctional Facilities Capital Expenditure and Youth Facility Bond Act of 1988 (Juvenile Facilities)
Article 5 - Administration of Funds
Section 4227.8 - Audits

(a) The county shall conduct an impartial audit of the project and submit a final audit report to the Department within one hundred eighty (180) days following substantial completion or occupancy of the project or later, as may be authorized by the Department.

(b) The State of California reserves the right to audit accounting records of participating counties relating to the administration of the Act. For audit purposes, the county shall provide access to the facility, premises and records related to any project funded under the Act. This shall extend to the grantee's contractors, including personnel services contracts. The county shall provide reasonable assurance of having a systematic method to afford timely and appropriate resolution of audit findings and recommendations.

(c) Any improper expenditure of state funds disclosed in such audits shall be recovered by the Department through withholding future payments and/or repayment by the county at the discretion of the Department.