California Code of Regulations › Title 2 - Administration › Division 2 - Financial Operations › Chapter 3 - Department of General Services › Subchapter 4 - Office of Public School Construction › Group 1 - State Allocation Board › Subgroup 5.8 - Regulations Relating to the California Preschool, Transitional Kindergarten and Full-Day Kindergarten Facilities Grant Program › Article 1 - California Preschool, Transitional Kindergarten and Full-Day Kindergarten Facilities Grant Program › Section 1860.20 - Program Accountability Expenditure Audit

Current through Register 2024 Notice Reg. No. 28, July 12, 2024
(a) Projects will be subject to an audit
						  conducted pursuant to Education Code Section
						  41024 to
						  assure that the expenditures incurred by the district were made in accordance
						  with the provisions of Education Code Section
						  17375. The
						  audit will also assure that the district complied with all site acquisition
						  guidelines as provided in Sections
						  1860.10,
						  1860.10.1,
						  1860.10.2, and
						  1860.10.3.
(b) Districts shall retain all financial
						  accounts, documents, and records necessary for an audit of completed projects
						  pursuant to Education Code Section
						  41024(a)(4)
						  and shall provide project documentation, if requested by the local auditor. The
						  district shall also provide a copy of the California Department of Social
						  Services approved Child Care License, or proof of license-exempt status, if
						  requested by the local auditor.
(c)
						  Pursuant to Education Code Section
						  41024(c)(5),
						  should an audit of the School District certifications or the expenditures for
						  the project make a finding that some or all of the expenditures were not made
						  in accordance with the provisions of Education Code Section
						  17375 and
						  Sections 1860.9 to
						  1860.13, CDE shall ensure that the
						  School District has corrected the audit exception by implementing a required
						  penalty payment of funds equal to the amount of funds disallowed in the audit
						  exception. Subject to available funds, site acquisition grants shall be
						  adjusted based on actual costs.
1. New
							 section filed 12-14-2018 as an emergency; operative 12-14-2018 (Register 2018,
							 No. 50). A Certificate of Compliance must be transmitted to OAL by 6-12-2019 or
							 emergency language will be repealed by operation of law on the following
							 day.
2. Certificate of Compliance as to 12-14-2018 order transmitted
							 to OAL 6-11-2019 and filed 7-17-2019 (Register 2019, No. 29).
3.
							 Amendment of first paragraph filed 1-19-2021 as an emergency; operative
							 1-19-2021 (Register 2021, No. 4). Emergency expiration extended 60 days
							 (Executive Order N-40-20) plus an additional 60 days (Executive Order N-71-20).
							 A Certificate of Compliance must be transmitted to OAL by 11-16-2021 or
							 emergency language will be repealed by operation of law on the following
							 day.
4. Certificate of Compliance as to 1-19-2021 order transmitted
							 to OAL 7-1-2021 and filed 8-13-2021 (Register 2021, No. 33).
5.
							 Amendment of section and NOTE filed 3-21-2022 as an emergency; operative
							 3-21-2022 (Register 2022, No. 12). A Certificate of Compliance must be
							 transmitted to OAL by 9-19-2022 or emergency language will be repealed by
							 operation of law on the following day.
6. Certificate of Compliance
							 as to 3-21-2022 order, including designation of paragraphs as subsections (a),
							 (b) and (c), transmitted to OAL 9-16-2022 and filed 10-27-2022; amendments
							 effective 10-27-2022 pursuant to Government Code section
							 11343.4(b)(3)
							 (Register 2022, No. 43).
Note: Authority cited: Section
								17375(i),
								Education Code. Reference: Sections
								17375(i)
								and
								41024,
								Education Code; and Section
								1771.3, Labor
								Code.