(a) The Department has the authority to conduct an audit of the Grantee's expenditure of Grant funds.(b) Grantees shall cooperate with the Department by providing any and all documents, records, receipts, and financial account records described in Section 545 to the Department upon request.(c) One or more of the following shall be grounds for an audit exception, which may require the refund of amounts paid with Grant funds: (1) failure to fully complete the work or services described in the Project description under the terms and conditions of the Grant Agreement;(2) failure to assess the performance of any contract entered into by a Grantee relating to a Grant as agreed to in the Grant Agreement; and(3) failure to maintain documents, records, receipts, and financial accounts supporting the expenditures reimbursed with Grant funds.(d) The Department shall confirm the completion of the work or services described in the Project description and may inspect and/or make copies of any books, records, or reports of the Grantee pertaining to the Project.(e) Upon completion of an audit, if there is a refund due to the state, the Grantee shall remit the refund due within 60 calendar days from the notification to the Grantee by the Department.Cal. Code Regs. Tit. 11, § 546
1. New section filed 11-15-2022; operative 1-1-2023 (Register 2022, No. 46). Note: Authority cited: Section 30130.57, Revenue and Taxation Code. Reference: Sections 30130.56 and 30130.57, Revenue and Taxation Code.
1. New section filed 11-15-2022; operative 1/1/2023 (Register 2022, No. 46).