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California Code Of Regulations
Title 2 - AdministrationDivision 2 - Financial OperationsChapter 3 - Department of General ServicesSubchapter 4 - Office of Public School ConstructionState Allocation BoardRegulations 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

Cal. Code Regs. tit. 2 § 1860.20

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Current through Register 2024 Notice Reg. No. 41, October 11, 2024
Section 1860.20 - Program Accountability Expenditure Audit
(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.

Cal. Code Regs. Tit. 2, § 1860.20

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 A Certificate of Compliance must be transmitted to OAL by 6-12-2019 or emergency language will be repealed by operation of law on the following day.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.

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).