California Code of Regulations › Title 14 - Natural Resources › Division 3 - Department of Parks and Recreation › Chapter 15 - Off-Highway Motor Vehicle Recreation Grants and Cooperative Agreements Program Regulations › Article 4 - Project Administration Procedures › Subarticle 1 - Audits › Section 4970.25.1 - Financial Audits of Grantees

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) The Department's Audits Office shall
					 conduct a financial Audit of at least twenty percent (20%) of the Grantees
					 annually. Grantees are subject to audit at any time during the Project
					 performance period, or up to three (3) years following OHMVR Division approved
					 final payment or Project completion, whichever is latest.
(b) Failure to fully complete Project
					 Deliverables as agreed in the Project Agreement; and/or to maintain records
					 supporting the Project expenditures made pursuant to the Project Agreement,
					 these regulations, and any other applicable law; and/or failure of such records
					 to support Project expenditures claimed and payments received, shall be grounds
					 for an Audit exception requiring refund of amounts paid.
(c) The Department may inspect and/or make
					 copies of any books, records, or reports of the Grantee pertaining to all
					 Projects related costs and activities. Grantee agrees to allow the auditor(s)
					 access to such records during normal business hours and to allow interviews of
					 any employees who might reasonably have information related to such records.
					 Further, Grantee must include a similar right of the State to audit records and
					 interview staff in any subcontract related to performance under the Project
					 Agreement.
(d) Upon completion of
					 an Audit, if there is a refund due to the State, the Grantee shall remit the
					 refund due within sixty (60) calendar days from the written notification to the
					 Grantee by the OHMVR Division.
1. New
						subarticle 1 (sections
						4970.25.1 -
						4970.25.3) and section filed
						1-12-2009; operative 1-12-2009 pursuant to Government Code section
						11343.4
						(Register 2009, No. 3).
2. Amendment of subsections (a), (b) and
						(c)(1) filed 1-8-2010; operative 1-11-2010 pursuant to Government Code section
						11343.4
						(Register 2010, No. 2).
3. Repealer of former section
						4970.25.1 and renumbering and
						amendment of former section
						4970.25.2 to new section
						4970.25.1 filed 12-20-2011;
						operative 1-9-2012 pursuant to Government Code section
						11343.4
						(Register 2011, No. 51).
4. Amendment of section heading and new
						subsection (e) filed 12-15-2015; operative 1-11-2016 pursuant to Government
						Code section
						11343.4(b)(3)
						(Register 2015, No. 51).
5. Amendment of NOTE filed 12-14-2018;
						operative 1-1-2019 pursuant to Government Code section
						11343.4(b)(3)
						(Register 2018, No. 50).
6. Amendment filed 12-22-2020; operative
						12-22-2020 pursuant to Government Code section
						11343.4(b)(3)
						(Register 2020, No. 52). Filing deadline specified in Government Code section
						11349.3(a)
						extended 60 calendar days pursuant to Executive Order
						N-40-20.
Note: Authority cited: Sections
						  5001.5
						  and
						  5003,
						  Public Resources Code. Reference: Sections
						  5090.32,
						  5090.50
						  and
						  5090.53,
						  Public Resources Code.