California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 5 - Minimum Audit Requirements and Reporting Guidelines for Special Districts
Section 1131.1 - Introduction

Universal Citation: 2 CA Code of Regs 1131.1

Current through Register 2024 Notice Reg. No. 38, September 20, 2024

(a) The following audit requirements are not intended to be a comprehensive audit program or check list of things to be completed during a special district audit. This is intended to include only the minimum requirements which the State Controller must prescribe pursuant to Section 26909 of the Government Code.

The county auditor or professional independent certified public accountant or public accountant undertaking an audit of a California Special District should:

(1) Have sufficient knowledge and training to enable him to comply with generally accepted auditing standards.

(2) Have a thorough knowledge of the fundamental principles of governmental accounting, including both fund accounting and enterprise accounting, and governmental auditing.

1. New Subchapter 5 (Sections 1131.1 through 1131.6) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).
2. Repealer of Subchapter 5 (Sections 1131.1-1131.6) and new Subchapter 5 (Sections 1131.1-1131.5) filed 1-15-80 as an emergency; effective upon filing (Register 80, No. 3). A Certificate of Compliance must be filed within 120 days or emergency language will be repealed on 5-15-80.
3. Certificate of Compliance filed 3-27-80 (Register 80, No. 13).

Note: Authority cited: Section 26909(b), Government Code. Reference: Sections 6505 and 26909(b), Government Code.

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