53130. In connection with federal block grant funds which require mandated financial and compliance auditing, the Legislature finds that there is limited coordination of audits among federal, state, and local auditors and independent public accountants auditing local agencies, which may result in overlaps and gaps in audit coverage. The Legislature further finds that it is […]
53131. As used in this article: (a) “Qualified state and local government auditors” means those auditors employed by state and local governments that meet the independence requirements set forth in the federal Standards for Audit of Governmental Organizations, Programs, Activities and Functions. (b) “Independent public accountants” means a certified public accountant, or a public accountant who is […]
53132. State departments shall identify and provide to the Controller listings of all agreements allocating block grant funds to local agencies. (Added by Stats. 1982, Ch. 1343, Sec. 10.)
53133. The Controller shall identify and make available to local agencies federally mandated financial and compliance block grant audit requirements. (Added by Stats. 1982, Ch. 1343, Sec. 10.)
53134. (a) Local agencies shall have the option, pursuant to the provisions of Section 53135, to provide for federally mandated financial and compliance audits of block grant funds received from state departments. If, however, a local agency does not elect to, or fails to provide for, federally mandated financial and compliance audits, or if it is […]
53135. State agencies administering federal block grant programs shall prepare audit plans based on audit plan guidelines developed no later than December 1, 1982, by the agencies listed in Section 12430. The audit plan guidelines shall include, but not be limited to, provisions for the contractor to obtain independent federally mandated audits of block grant […]
53136. The Controller shall assure that audits conducted in accordance with this article meet the federal audit requirements provided pursuant to block grant laws and regulations. (Added by Stats. 1982, Ch. 1343, Sec. 10.)
53137. The Controller shall review and monitor audit report findings to determine that both state and local entities have taken appropriate corrective action, or shall make recommendations to state departments for corrective action, including recovery and referral for legal action, as appropriate. (Added by Stats. 1982, Ch. 1343, Sec. 10.)
53138. The Controller, the Department of Finance, the State Auditor’s office, or other state department auditors may perform audit activities pursuant to this article insofar as the standards of independence contained in the “Government Auditing Standards” published by the Comptroller General of the United States are met. (Amended by Stats. 2003, Ch. 107, Sec. 32. […]
