California Code of Regulations
Title 2 - Administration
Division 2 - Financial Operations
Chapter 2 - State Controller
Subchapter 8 - Unclaimed Property Law
Article 8 - Reviewing the Results of an Audit
Section 1180.054 - Audit Review Conference

Universal Citation: 2 CA Code of Regs 1180.054

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

(a) During the Audit Review Conference, both the Office of the State Controller and the holder will have an opportunity to explain their respective positions. There shall be no examination or cross examination of witnesses at the Conference. The members of the Audit Review Panel may ask questions to clarify their understanding of the issues.

(b) The Conference shall not be transcribed or recorded. The Audit Review Panel shall set a deadline in advance of the Conference by which time the parties may submit further documentation in support of their respective positions.

(c) Within ninety (90) days after the conclusion of the Audit Review Conference, the Audit Appeal Panel shall issue a written decision stating the amount determined to be due and a short response to the contentions presented by the auditee.

Note: Authority cited: Section 1571, Code of Civil Procedure. Reference: Section 1571, Code of Civil Procedure.

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