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 1180.058 - Complaints

(a) During the examination opening conference, the holder shall be provided with the name of a contact person, which is the State Controller's Audit Representative to be selected by the Controller's Office.

(b) If, during the examination, the holder believes there has been a violation of law, regulation, or unethical behavior, the holder may submit a complaint to the Audit Representative. If the holder's complaint has not been resolved satisfactorily by the Audit Representative, the holder may submit a written request for a meeting with the supervising bureau chief to further consider the complaint.

(c) Upon request, the holder may obtain relevant copies of working papers supporting any calculation made of the unclaimed property escheatable to the State of California upon payment by the holder of the costs incurred by the Controller for duplication of the documents.