California Code of Regulations
Title 9 - Rehabilitative and Developmental Services
Division 4 - Department of Alcohol and Drug Programs
Chapter 2.5 - Substance Abuse and Crime Prevention Act of 2000 and Substance Abuse Treatment and Testing Accountability Program
Section 9540 - Departmental Audit of Expenditures and Audit Appeals

Universal Citation: 9 CA Code of Regs 9540

Current through Register 2024 Notice Reg. No. 12, March 22, 2024

(a) The Department shall audit county expenditure of SATTF funds annually to monitor compliance with the provisions of this Chapter and the Act.

(b) The Department shall audit county expenditure of SATTF funds in accordance with generally accepted governmental auditing standards as described in "Government Auditing Standards (1994 Revision)" published for the United States General Accounting Office by the Comptroller General of the United States. "Government Auditing Standards (1994 Revision) is available upon written request from the United States General Accounting Office, Washington, DC 10548.

(c) Counties and public or private contractors shall make available all accounting and fiscal records pertaining to expenditure of SATTF funds upon written request from the Department for auditing purposes in accordance with this Chapter.

(d) Counties may appeal audit findings in accordance with the provisions of Chapter 5 (commencing with Section 11500), Part 1, Division 3, Title 2 of the Government Code.

(e) Counties shall repay to the Department amounts found by audit to have been spent in violation of this Chapter or the Act.

(1) Amounts repaid to the Department shall be deposited into the Department's Substance Abuse Treatment Trust Fund.

(2) If an audit discloses errors in recording or reporting of revenues and/or costs that affect ongoing reconciliation of a county's trust fund balance, the county shall make appropriate adjustments to its trust fund records and/or its financial reports to bring both into agreement.

1. New section filed 12-26-2000 as an emergency; operative 12-26-2000 (Register 2000, No. 52). A Certificate of Compliance must be transmitted to OAL by 4-25-2001 or emergency language will be repealed by operation of law on the following day.
2. New section refiled 3-22-2001 as an emergency, including amendment of subsection (c); operative 3-22-2001 (Register 2001, No. 12). A Certificate of Compliance must be transmitted to OAL by 7-20-2001 or emergency language will be repealed by operation of law on the following day.
3. New section refiled 4-25-2001 as an emergency, including new subsections (e)-(e)(2); operative 4-25-2001 (Register 2001, No. 17). A Certificate of Compliance must be transmitted to OAL by 8-23-2001 or emergency language will be repealed by operation of law on the following day.
4. New section refiled 8-17-2001 as an emergency; operative 8-22-2001 (Register 2001, No. 33). A Certificate of Compliance must be transmitted to OAL by 12-20-2001 or emergency language will be repealed by operation of law on the following day.
5. New section refiled 12-12-2001 as an emergency, including new subsections (e)-(e)(2); operative 12-20-2001 (Register 2001, No. 50). A Certificate of Compliance must be transmitted to OAL by 4-19-2002 or emergency language will be repealed by operation of law on the following day.
6. Certificate of Compliance as to 12-20-2001 order, including amendment of subsections (a)-(c), transmitted to OAL 12-19-2001 and filed 1-17-2002 (Register 2002, No. 3).

Note: Authority cited: Section 11755, Health and Safety Code. Reference: Sections 11991.6 and 11999.12, Health and Safety Code.

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