Statutes, codes, and regulations
California Code Of Regulations
Title 2 - AdministrationDivision 10 - California State Auditor's OfficeChapter 3 - High Risk Local Government Agency Audit Program
Subchapter 1 - General Provisions and Definitions
Section 61109 - Waste

Cal. Code Regs. tit. 2 § 61109

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Current through Register 2025 Notice Reg. No. 2, January 10, 2025
Section 61109 - Waste

"Waste" means that spending or investment decisions result in taxpayers not receiving reasonable value in connection with government-funded activities due to an inappropriate act or omission by a government decision maker with control over, or access to, local government resources. Waste has a broader meaning than fraud and abuse and most waste does not involve a violation of law. Rather, waste relates primarily to mismanagement, inappropriate actions, and inadequate oversight.

Cal. Code Regs. Tit. 2, § 61109

1. New section filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL review pursuant to Government Code section 8546(g) (Register 2015, No. 22).

Note: Authority cited: Section 8546, Government Code. Reference: Section 8546.10, Government Code.

1. New section filed 5-27-2015; operative 7/1/2015. Filed for printing only and not subject to OAL review pursuant to Government Code section 8546(g) (Register 2015, No. 22).