reglab/statecodes huggingface dataset:
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 2 - State High-Risk Government Agency Audit Program › Subchapter 3 - State High Risk Auditing, Reporting, and Follow-up › Section 61024 - Agency Progress Reports on Implementing Recommendations

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Following the issuance of a state high risk
				  audit report, each audited state agency shall make periodic reports to the State
				  Auditor, as provided by Government Code section
				  8546.5,
				  describing the actions the agency has taken or intends to take to implement each of
				  the State Auditor's recommendations. The periodic reports regarding each
				  recommendation shall be delivered to the State Auditor every ninety (90) days after
				  the state high risk audit report is issued unless the State Auditor advises the
				  audited state agency that further reporting regarding a recommendation no longer is
				  required because:
(1) The recommendation has been
				  implemented fully by the audited state agency;
(2) The State Auditor has determined that
				  implementation of the recommendation no longer is practical as a result of a change
				  in circumstances after the recommendation was made; or
(3) The audited state agency has reported
				  unequivocally to the State Auditor that it will not implement the
				  recommendation.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61100 - Purpose

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
These regulations interpret, implement, and make specific the
					 authority of the State Auditor to identify high-risk local government agencies,
					 perform audits of high-risk local government agencies, publicly report the results
					 of those audits, and follow up to determine whether appropriate corrective action
					 has been taken regarding recommendations made by the State
					 Auditor.
1. New chapter 3
					 (subchapters 1-4, sections
					 61100-61140), subchapter 1 (sections
					 61100-61109) and section filed
					 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL review
					 pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61101 - Subchapter Citation

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This chapter and Government Code section
					 8546.10 shall
					 be known and may be referred to as the High Risk Local Government Agency Audit
					 Program.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61102 - Abuse

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Abuse" means that a government official acted in a manner that
					 is deficient or improper when compared with behavior that a prudent person would
					 consider reasonable and necessary given the facts and circumstances. Abuse also
					 includes the misuse of authority or position to further a personal financial
					 interest or the financial interest of an immediate or close family member or
					 business associate. Abuse does not necessarily involve fraud or a violation of a
					 statute, regulation, or provision of a contract or grant
					 agreement.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61103 - Audit Committee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Audit committee" means the Joint Legislative Audit
					 Committee.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61104 - Fraud

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Fraud" means a type of illegal act involving obtaining
					 something of value through willful misrepresentation. Whether an act constitutes a
					 fraud is a determination to be made through a judicial or other adjudicative system,
					 but the State Auditor may disclose facts that support a legal claim of
					 fraud.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61105 - High Risk

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"High risk" means that the State Auditor has determined, based
					 on any of the risk factors set forth in section
					 61121, that a local government agency
					 has a significant potential for waste, fraud, abuse or mismanagement or has major
					 challenges associated with its economy, efficiency, or
					 effectiveness.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61106 - Local Government Agency

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Local government agency" means a city, county, city and county,
					 special district, school district, public agency or authority that operates at the
					 local or regional level, or any other political subdivision in the State that
					 operates at the local or regional level. Local government agency includes, but is
					 not limited to, a special district, a joint powers authority whose membership
					 includes representatives of a local agency, a school district, and a county office
					 of education.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61107 - Risk Factors

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Risk factors" mean the criteria set forth in section
					 61121 that may be used by the State
					 Auditor to identify a local government agency that is potentially at high risk, or
					 is at high risk, for waste, fraud, abuse or mismanagement or that has major
					 challenges associated with its economy, efficiency, or
					 effectiveness.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61108 - State Auditor

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"State Auditor" means the California State
					 Auditor.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 1 - General Provisions and Definitions › Section 61109 - Waste

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Waste" means that spending or investment decisions result in
					 taxpayers not receiving reasonable value in connection with government-funded
					 activities due to an inappropriate act or omission by a government decision maker
					 with control over, or access to, local government resources. Waste has a broader
					 meaning than fraud and abuse and most waste does not involve a violation of law.
					 Rather, waste relates primarily to mismanagement, inappropriate actions, and
					 inadequate oversight.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 2 - Identifying a High-Risk Local Government Agency › Section 61120 - Information Gathering and Identification

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) On an ongoing basis, and upon prior written
				  notification to the audit committee, the State Auditor may review available
				  information, request documents, conduct interviews of state agency officials,
				  including officials with the State Controller's Office and the Department of
				  Finance, conduct interviews of local government agency officials, and analyze
				  information for the purpose of identifying a local government agency that is at high
				  risk for the potential of waste, fraud, abuse, or mismanagement or that has major
				  challenges associated with its economy, efficiency, or effectiveness. In identifying
				  a potentially high-risk local government agency, the State Auditor shall use the
				  risk factors set forth in section
				  61121 and shall give the local agency
				  the opportunity to provide its perspective regarding areas of concern.
(b) Based on the analysis performed under this
				  section, the State Auditor may determine that a local government agency is at
				  potential risk for waste, fraud, abuse, or mismanagement or has major challenges
				  associated with its economy, efficiency, or effectiveness.
(c) Upon determining that a local agency is
				  potentially high risk, the State Auditor shall notify the audit committee and the
				  affected local government agency of that determination, as described in section
				  61122.
(d) Any person may provide the State Auditor with
				  information related to the identification of a high-risk local government agency. To
				  the extent permitted by law, the identity of a person providing information shall be
				  kept confidential.
1. New subchapter
					 2 (sections 61120-61122) and section filed
					 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL review
					 pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
2. Change without regulatory effect amending
					 subsection (a) filed 1-7-2019 pursuant to section
					 100, title 1, California Code of
					 Regulations (Register 2019, No. 2).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 2 - Identifying a High-Risk Local Government Agency › Section 61121 - Risk Factors Used to Identify a Potentially High-Risk, or High-Risk, Local Government Agency

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
The State Auditor may consider the following risk factors, along
					 with any additional relevant information, including information obtained from a
					 local government agency, when determining whether to designate that entity as
					 potentially high risk or as high risk:
(a)
				  The local government agency's financial report submitted to the State Controller
				  pursuant to Government Code section
				  53891 or other
				  financial statement, report, or audit indicates that the local agency's financial
				  condition has the potential to impair its ability to efficiently deliver services or
				  to meet its financial or legal obligations. Examples of indicators of an impaired
				  financial condition include, but are not limited to, the following:
(1) The local government agency's ability to pay
				  its short-term obligations on time, using available cash and short-term investments,
				  is uncertain given the extent of its obligations in comparison to cash and
				  investments
(2) The local government
				  agency's ability to meet its long-term obligations, including those stemming from
				  debt issuances, pension plans, and other postemployment benefits promised to its
				  employees, is uncertain given the extent of its obligations in comparison to
				  available resources.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 2 - Identifying a High-Risk Local Government Agency › Section 61122 - Developing an Audit Proposal

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
After identifying a local government agency as having potential
					 risk of waste, fraud, abuse, or mismanagement or having major challenges associated
					 with its economy, efficiency, or effectiveness, the State Auditor shall develop an
					 audit proposal and obtain approval from the audit committee prior to conducting an
					 audit to confirm whether the entity is at high risk for waste, fraud, abuse, or
					 mismanagement or has major challenges associated with its economy, efficiency, or
					 effectiveness.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 3 - Initiating and Performing a High Risk Local Government Agency Audit › Section 61130 - Submitting an Audit Proposal to the Audit Committee

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Prior to conducting an audit of a local government agency under
					 this chapter, the State Auditor shall submit the audit proposal developed pursuant
					 to section 61122 to the audit committee and obtain
					 its approval to commence audit work. The State Auditor shall provide the audit
					 committee sufficient information upon which to determine whether to approve the
					 audit. The audit proposal shall identify the local government agency, the identified
					 risk factors, and a general description of the work to be performed. If the audit
					 committee does not approve the audit, the State Auditor may continue to monitor the
					 potentially high-risk local government agency.
1. New subchapter
					 3 (sections 61130-61132) and section filed
					 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL review
					 pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 3 - Initiating and Performing a High Risk Local Government Agency Audit › Section 61131 - Requirements Applicable to Audits

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Upon approval of a high risk local government agency audit by
					 the audit committee, all of chapter 6.5 (commencing with §
										8543) of division 1 of title 2 of the
					 Government Code shall apply to the conduct of the audit.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 3 - Initiating and Performing a High Risk Local Government Agency Audit › Section 61132 - Review of Confidential Draft Audit Reports

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Prior to issuing an audit report, the State
				  Auditor shall provide a confidential draft audit report to the appropriate official
				  within the local government agency and allow the official five business days to
				  respond in writing to the report. The State Auditor shall include this written
				  response in the published report. The audit report may or may not conclude that the
				  local government agency should be considered as high risk under this
				  chapter.
(b) The governing body of a
				  local government agency may meet in a closed session pursuant to Government Code
				  section
				  54956.75 to
				  discuss a confidential draft audit report, including any proposed corrective action
				  plan.
1. New section
					 filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL
					 review pursuant to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 3 - High Risk Local Government Agency Audit Program › Subchapter 4 - Corrective Action Plans and Removal from the High Risk Local Government Agency Audit Program › Section 61140 - Removal from the Program

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
To the extent that the State Auditor anticipates issuing an
					 audit report designating a local government agency as high risk, the State Auditor
					 shall provide an opportunity for the local government agency to prepare a corrective
					 action plan. This corrective action plan, which is to be included in the audit
					 report, shall outline the specific actions the local government agency shall perform
					 to address the conditions causing the State Auditor to designate it as high risk and
					 the proposed timing for undertaking those actions. The local government agency shall
					 submit written updates and supporting information to the State Auditor within six
					 months of the date the report is published and every six months thereafter regarding
					 its progress in implementing the actions described in its corrective action plan. A
					 local government agency that has not provided its corrective action plan by the time
					 an audit report is published shall provide that plan no later than 60 days after the
					 publication of the report. Upon determining that the corrective action plan has been
					 satisfactorily implemented and the deficiencies identified in the high risk audit
					 have been satisfactorily addressed, the State Auditor shall notify the audit
					 committee and local government agency, in writing, of the agency's removal from the
					 high risk local government agency program.
1. New subchapter
					 4 (section 61140) and section filed 5-27-2015;
					 operative 7-1-2015. Filed for printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2015, No. 22).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8546.10,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 1 - General Provisions and Definitions › Section 61200 - Authority and Purpose

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This chapter is adopted to implement, interpret, and make
					 specific the provisions of Revenue and Taxation Code sections
					 30130.56
					 and
					 30130.57,
					 requiring the State Auditor to conduct at least biennially an independent financial
					 audit of the state and local agencies receiving funds pursuant to the California
					 Healthcare, Research and Prevention Tobacco Tax Act of 2016 and to promulgate
					 regulations required by Revenue and Taxation Code section
					 30130.57
					 defining administrative costs for purposes of the California Healthcare, Research
					 and Prevention Tobacco Tax Act of 2016.
1. New chapter 4
					 (subchapters 1-2, sections
					 61200-61217), subchapter 1 (sections
					 61200-61201) and section filed
					 3-14-2018; operative 3-14-2018 pursuant to Government Code section
					 11343.4(b)(3).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2018, No. 11).
Note: Authority cited: Section
						8546,
						Government Code; and Section
						30130.57,
						Revenue and Taxation Code. Reference: Section
						8546.1,
						Government Code; and Sections
						30130.56
						and
						30130.57,
						Revenue and Taxation Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 1 - General Provisions and Definitions › Section 61201 - Definitions

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
For purposes of this chapter:
(a) "Act" means the California Healthcare,
				  Research and Prevention Tobacco Tax Act of 2016 added as Article 2.5 (commencing
				  with section 30130.50) of Chapter 2 of Part 13 of
				  Division 2 of the Revenue and Taxation Code as a result of the approval of
				  initiative Proposition 56 by the voters on November 8, 2016 at the statewide general
				  election.
(b) "Administrative costs"
				  means the criteria set forth in subchapter 2 as it applies to each state agency or
				  local agency receiving applicable funds.
(c) "Applicable funds" means any moneys received
				  by any state agency or local agency pursuant to Revenue and Taxation Code sections
				  30130.55,
				  30130.56,
				  or
				  30130.57.
				  Applicable funds does not include any moneys ultimately received by a state agency
				  or local agency pursuant to Revenue and Taxation Code section
				  30130.54.
(d) "Audit" pursuant to Revenue and Taxation Code
				  section
				  30130.56,
				  subdivisions (a) and (b) and Revenue and Taxation Code section
				  30130.57
				  (b) means an independent and systematic objective
				  examination, evaluation, and verification of the appropriate and reasonable use of
				  the applicable funds to provide public transparency and ensure that the revenues
				  generated by the Act are used for healthcare, tobacco use prevention, and research.
				  The California State Auditor's Office shall conduct any such audit undertaken
				  pursuant to the Act in accordance with Government Code sections
				  8543 to
				  8548.9,
				  inclusive, by doing any one or more of the following:
(1) Determining whether a state agency's or local
				  agency's reported financial information is presented fairly in accordance with
				  recognized criteria.
(2) Determining
				  whether a state agency's or local agency's system of internal control is designed to
				  provide reasonable assurance of achieving effective and efficient operations or
				  reliable financial and performance reporting.
(3) Assessing compliance with criteria that could
				  affect the acquisition, protection, use, and disposition of the state agency's or
				  local agency's resources and the quantity, quality, timeliness, and cost of services
				  the state agency or local agency produces and delivers.
(4) Assessing program effectiveness, economy, and
				  efficiency of a state agency or local agency and making recommendations for
				  improvements based on an evaluation of sufficient, appropriate evidence against
				  criteria.
(5) Assessing the performance
				  of a contract pursuant to Government Code section
				  8546.7.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 2 - State and Local Agency Administrative Costs › Section 61210 - Administrative Costs: California Department of Education

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Each of the California Department of
				  Education's state operations expenditures and capital outlay expenditures
				  constitutes an administrative cost with respect to any funds transferred to the
				  California Department of Education from the Fund pursuant to Revenue and Taxation
				  Code section
				  30130.55,
				  subdivision (b)(2).
(b) None of the
				  California Department of Education's local assistance expenditures constitutes an
				  administrative cost with respect to any funds transferred to the California
				  Department of Education from the Fund pursuant to Revenue and Taxation Code section
				  30130.55,
				  subdivision (b)(2).
1. New section
					 filed 3-14-2018; operative 3-14-2018 pursuant to Government Code section
					 11343.4(b)(3).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2018, No. 11).
Note: Authority cited: Section
						8546,
						Government Code; and Section
						30130.57,
						Revenue and Taxation Code. Reference: Sections
						30130.55
						and
						30130.57,
						Revenue and Taxation Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 2 - State and Local Agency Administrative Costs › Section 61211 - Administrative Costs: California Department of Health Care Services

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Each of the California Department of Health
				  Care Services' state operations expenditures and capital outlay expenditures
				  constitutes an administrative cost with respect to any funds transferred to the
				  California Department of Health Care Services from the Fund pursuant to Revenue and
				  Taxation Code section
				  30130.55,
				  subdivision (a).
(b) None of the
				  California Department of Health Care Services' local assistance expenditures
				  constitutes an administrative cost with respect to any funds transferred to the
				  California Department of Health Care Services from the Fund pursuant to Revenue and
				  Taxation Code section
				  30130.55,
				  subdivision (a).
1. New section
					 filed 3-14-2018; operative 3-14-2018 pursuant to Government Code section
					 11343.4(b)(3).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2018, No. 11).
Note: Authority cited: Section
						8546,
						Government Code; and Section
						30130.57,
						Revenue and Taxation Code. Reference: Sections
						30130.55
						and
						30130.57,
						Revenue and Taxation Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 2 - State and Local Agency Administrative Costs › Section 61212 - Administrative Costs: California Department of Justice

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Each of the California Department of Justice's
				  state operations expenditures and capital outlay expenditures constitutes an
				  administrative cost with respect to any funds transferred to the California
				  Department of Justice from the Fund pursuant to Revenue and Taxation Code section
				  30130.57,
				  subdivision (e)(1).
(b) Each of the
				  California Department of Justice's state operations expenditures or capital outlay
				  expenditures that constitutes a department indirect cost or a department central
				  service cost shall also constitute an administrative cost with respect to any funds
				  transferred to the California Department of Justice from the Fund pursuant to
				  Revenue and Taxation Code section
				  30130.57,
				  subdivision (e)(4).
(c) Each of the
				  California Department of Justice's state operations expenditures or capital outlay
				  expenditures that constitutes a department direct cost shall not constitute an
				  administrative cost with respect to any funds transferred to the California
				  Department of Justice from the Fund pursuant to Revenue and Taxation Code section
				  30130.57,
				  subdivision (e)(4).
(d) None of the
				  California Department of Justice's local assistance expenditures constitutes an
				  administrative cost with respect to any funds transferred to the California
				  Department of Justice from the Fund pursuant to Revenue and Taxation Code section
				  30130.57,
				  subdivision (e)(1) or Revenue and Taxation Code section
				  30130.57,
				  subdivision (e)(4).
1. New section
					 filed 3-14-2018; operative 3-14-2018 pursuant to Government Code section
					 11343.4(b)(3).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2018, No. 11).
Note: Authority cited: Section
						8546,
						Government Code; and Section
						30130.57,
						Revenue and Taxation Code. Reference: Section
						30130.57,
						Revenue and Taxation Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 2 - State and Local Agency Administrative Costs › Section 61213 - Administrative Costs: California Department of Public Health

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Each of the California Department of Public
				  Health's state operations expenditures or capital outlay expenditures that
				  constitutes a department indirect cost or a department central service cost shall
				  constitute an administrative cost with respect to any funds transferred to the
				  California Department of Public Health from the Fund pursuant to Revenue and
				  Taxation Code section
				  30130.55,
				  subdivision (b)(1), Revenue and Taxation Code section
				  30130.57,
				  subdivision (d), or Revenue and Taxation Code section
				  30130.57,
				  subdivision (e)(3).
(b) Each of the
				  California Department of Public Health's state operations expenditures or capital
				  outlay expenditures that constitutes a department direct cost shall not constitute
				  an administrative cost with respect to any funds transferred to the California
				  Department of Public Health from the Fund pursuant to Revenue and Taxation Code
				  section
				  30130.55,
				  subdivision (b)(1), Revenue and Taxation Code section
				  30130.57,
				  subdivision (d), or Revenue and Taxation Code section
				  30130.57,
				  subdivision (e)(3).
(c) None of the
				  California Department of Public Health's local assistance expenditures constitutes
				  an administrative cost with respect to any funds transferred to the California
				  Department of Public Health from the Fund pursuant to Revenue and Taxation Code
				  section
				  30130.55,
				  subdivision (b)(1), Revenue and Taxation Code section
				  30130.57,
				  subdivision (d), or Revenue and Taxation Code section
				  30130.57,
				  subdivision (e)(3).
1. New section
					 filed 3-14-2018; operative 3-14-2018 pursuant to Government Code section
					 11343.4(b)(3).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2018, No. 11).
Note: Authority cited: Section
						8546,
						Government Code; and Section
						30130.57,
						Revenue and Taxation Code. Reference: Sections
						30130.55
						and
						30130.57,
						Revenue and Taxation Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 2 - State and Local Agency Administrative Costs › Section 61214 - Administrative Costs: California State Auditor's Office

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Moneys from the Fund shall be used to reimburse the California
					 State Auditor's Office up to four hundred thousand dollars ($400,000) annually for
					 actual costs incurred to conduct each audit. For each audit that the California
					 State Auditor's Office conducts, actual costs incurred shall not constitute
					 administrative costs. Actual costs incurred means the sum of the following with
					 respect to each audit:
(a) The California
				  State Auditor's Office's standard rate of reimbursement for that fiscal year
				  multiplied by the number of personnel hours performed conducting the applicable
				  audit. The standard rate of reimbursement shall be equal to the standard rate that
				  the California State Auditor's Office uses when it directly bills state agencies for
				  audits costs pursuant to Government Code section
				  8544.5.
(b) The costs of all travel expenses incurred by
				  personnel and agents of the California State Auditor's Office when they perform work
				  on the applicable audit at locations other than their usual place of
				  business.
(c) The costs of any agents
				  hired to perform work on the applicable audit.
1. New section
					 filed 3-14-2018; operative 3-14-2018 pursuant to Government Code section
					 11343.4(b)(3).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2018, No. 11).
Note: Authority cited: Section
						8546,
						Government Code; and Section
						30130.57,
						Revenue and Taxation Code. Reference: Section
						8546.1,
						Government Code; and Sections
						30130.56
						and
						30130.57,
						Revenue and Taxation Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 2 - State and Local Agency Administrative Costs › Section 61215 - Administrative Costs: California Department of Tax and Fee Administration

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Each of the
				  California Department of Tax and Fee Administration state operations, capital
				  outlay, and local assistance expenditures constitutes an administrative cost with
				  respect to any funds transferred to the California Department of Tax and Fee
				  Administration from the Fund pursuant to Revenue and Taxation Code section
				  30130.57,
				  subdivision (a).
(b) With respect to any
				  funds transferred to the California Department of Tax and Fee Administration from
				  the Fund pursuant to Revenue and Taxation Code section
				  30130.57,
				  subdivision (e)(2) ("CDTFA Funds"), administrative costs shall be determined in the
				  following manner:
(1) First, the California
				  Department of Tax and Fee Administration shall distribute expenditures from the
				  CDTFA Funds among the California Department of Tax and Fee Administration's payroll
				  units in accordance with the California Department of Tax and Fee Administration's
				  policies and procedures.
(2) Second, any
				  expenditure from the CDTFA Funds allocated to a direct program unit or an indirect
				  support unit shall not constitute an administrative cost. Direct program units are
				  those units that work directly on programs. Indirect support units are those units
				  without primary program responsibility but that have a specific way to allocate
				  their costs to the various tax programs.
(3) Third, any expenditure from the CDTFA Funds
				  allocated to a distributed administration (overhead) unit shall constitute an
				  administrative cost. Distributed administration (overhead) units are those units
				  that support the California Department of Tax and Fee Administration and that do not
				  have a distinct method for allocating their costs. Examples of these units include
				  the executive director's office, accounting, human resources, administrative
				  support, external affairs, and outreach services.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 2 - State and Local Agency Administrative Costs › Section 61216 - Administrative Costs: University of California

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) With respect to any funds transferred to the
				  University of California from the Fund pursuant to Revenue and Taxation Code section
				  30130.55,
				  subdivision (c), administrative costs shall be determined in the following manner:
(1) Any amounts the University of California
				  awards by contract or grant pursuant to Health and Safety Code sections
				  104500
				  through
				  104545
				  shall not constitute an administrative cost for the University of California nor
				  shall any such amounts constitute an administrative cost for the state agency or
				  local agency in receipt of such funds.
(2) Amounts the University of California expends
				  for research evaluation program activities or for research development and
				  dissemination program activities shall not constitute an administrative cost.
(A) Research evaluation program activities means
				  the activities related to the solicitation of contract and grant applications, the
				  peer review of contract and grant applications, and the monitoring of contract and
				  grant progress and award expenditures.
(B) Research development and dissemination program
				  activities means the dissemination of research findings, the development of new
				  strategic research initiatives, and the holding of conferences and legislative
				  briefings.
(C) Research evaluation
				  program activity expenditures and research development and dissemination program
				  activity expenditures are limited to the personnel costs (salaries and benefits),
				  expenses, and recharges directly associated with these activities. Recharges shall
				  be determined in accordance with the University of California's university-wide
				  policies and procedures.
(3)
				  All other amounts that the University of California expends shall constitute an
				  administrative cost.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 4 - California Healthcare, Research and Prevention Tobacco Tax Act of 2016 › Subchapter 2 - State and Local Agency Administrative Costs › Section 61217 - Administrative Costs: Local Agencies

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
Except as otherwise provided in California Code of Regulations,
					 title 2, section
					 61216, subdivision (a)(1), with respect
					 to any applicable funds passing to a local agency from a state agency,
					 administrative costs means the indirect costs allowed by the terms of the applicable
					 grant or contract.
1. New section
					 filed 3-14-2018; operative 3-14-2018 pursuant to Government Code section
					 11343.4(b)(3).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2018, No. 11).
Note: Authority cited: Section
						8546,
						Government Code; and Section
						30130.57,
						Revenue and Taxation Code. Reference: Sections
						30130.55,
						30130.56
						and
						30130.57,
						Revenue and Taxation Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 5 - Alternative Whistleblower System › Subchapter 1 - General Provisions and Definitions › Section 61300 - Purpose

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
This chapter is adopted to implement, interpret, and make
					 specific the provisions of Government Code section
					 8547.5,
					 subdivisions (c) and (d), authorizing the establishment of an alternative
					 whistleblower system for the investigation of allegations of improper governmental
					 activities made against the State Auditor's Office or its
					 employees.
1. New chapter 5
					 (subchapters 1-2, sections
					 61300-61320), subchapter 1 (sections
					 61300-61316) and section filed
					 8-30-2019; operative 10-1-2019 pursuant to Government Code section
					 11343.4(a).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2019, No. 35).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8547.5,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 5 - Alternative Whistleblower System › Subchapter 1 - General Provisions and Definitions › Section 61301 - Act

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Act" means the California Whistleblower Protection Act as set
					 forth in Article 3 (commencing with Government Code section
					 8547) of
					 Chapter 6.5 of Division 1 of Title 2 of the Government Code.
1. New section
					 filed 8-30-2019; operative 10-1-2019 pursuant to Government Code section
					 11343.4(a).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2019, No. 35).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8547.5,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 5 - Alternative Whistleblower System › Subchapter 1 - General Provisions and Definitions › Section 61302 - Alternative Whistleblower System

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Alternative whistleblower system" means a process to receive,
					 keep confidential, and investigate only those allegations of improper governmental
					 activities made against the State Auditor's Office or its employees under the Act
					 and shall be limited to this purpose.
1. New section
					 filed 8-30-2019; operative 10-1-2019 pursuant to Government Code section
					 11343.4(a).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2019, No. 35).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8547.5,
						Government Code.
California Code of Regulations › Title 2 - Administration › Division 10 - California State Auditor's Office › Chapter 5 - Alternative Whistleblower System › Subchapter 1 - General Provisions and Definitions › Section 61303 - Appropriate to Share

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
"Appropriate to share" means the independent investigator may
					 provide a report to entities or individuals outside the State Auditor's Office when
					 either of the following is true:
(a) The
				  evidence gathered by the independent investigator supports a conclusion that it is
				  more likely than not that an employee engaged or participated in an improper
				  governmental activity and, in response to receipt of the written report, the State
				  Auditor's Office does not provide the independent investigator with an objectively
				  reasonable explanation for not taking adverse action and otherwise implementing the
				  independent investigator's recommendations; or
(b) The evidence gathered by the independent
				  investigator supports a conclusion that an employee or employees of the State
				  Auditor's Office are engaged in criminal or other activity that poses an ongoing
				  threat to the integrity of the State Auditor's Office.
1. New section
					 filed 8-30-2019; operative 10-1-2019 pursuant to Government Code section
					 11343.4(a).
					 Submitted to OAL for filing and printing only and not subject to OAL review pursuant
					 to Government Code section
					 8546(g)
					 (Register 2019, No. 35).
Note: Authority cited: Section
						8546,
						Government Code. Reference: Section
						8547.5,
						Government Code.