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 9545 - County Audit of Public or Private Contracts

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Counties shall
				annually audit any public or private contractors with whom they have agreements and
				who expend $300,000 or more in funds to ensure compliance with the provisions of the
				Act, the requirements of this Chapter, and the county terms and conditions under
				which the SATTF funds were awarded. Counties may, at their discretion, conduct such
				audits, contract for the performance of such audits, or require the public or
				private contractors to obtain such audits.
(b) The audit shall be conducted in accordance
				with generally accepted government 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.
(c) The annual audit shall be completed and the
				county shall submit a written audit report to the Department within 30 days of
				completion of the audit but no later than nine months after the end of each state
				fiscal year ending June 30th.
(d) The
				written audit report shall establish whether the contractor expended SATTF funds in
				accordance with the provisions of the Act, the requirements of this Chapter, and the
				county terms and conditions under which the funds were awarded.
(e) When a county audit finds that a public or
				private contractor has misspent SATTF funds based on the requirements of Section
				9530, the county shall demand repayment
				from the contractor in the amount of such audit findings and shall deposit the
				recovered funds into the county's trust fund established pursuant to Section
				9517. Such recovery of funds shall be
				reported to the Department on the "Annual Financial Status Report, Substance Abuse
				and Crime Prevention Act of 2000" (Form 10096, Rev. 10/01), which is hereby
				incorporated by reference, and the specific amount recovered shall be identified in
				the "Comments/Remarks" line on the same report. The county shall maintain an audit
				trail to identify the specific audit periods for which recoveries are
				reported.
(f) The county shall establish
				a process to resolve disputed findings resulting from its own audit of public or
				private contractors.
(g) Notwithstanding
				subsection (a) of this regulation, any public or private contractor who is required
				to obtain a single audit pursuant to OMB Circular A-133 and who receives funding
				under the Act, shall ensure that the single audit addresses compliance with the
				requirements of the Act. The county may rely on the single audit as fulfilling its
				responsibilities in Section
				9545(a).
(h) Audit work papers supporting the report shall
				be retained for a period of five years from the issuance of the audit report and the
				county shall make such work papers available to the Department upon
				request.
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 section
				  heading and subsections (a), (c) and (e); 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
				  amendment of section heading and section; 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 amendment of section heading and section; 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)-(e), 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.