"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.
Cal. Code Regs. Tit. 2, § 61104
Note: Authority cited: Section 8546, Government Code. Reference: Section 8546.10, Government Code.