Cal. Code Regs. tit. 2 § 61140
To the extent that the State Auditor anticipates issuing an audit report designating a local government agency as high risk, the State Auditor shall provide an opportunity for the local government agency to prepare a corrective action plan. This corrective action plan, which is to be included in the audit report, shall outline the specific actions the local government agency shall perform to address the conditions causing the State Auditor to designate it as high risk and the proposed timing for undertaking those actions. The local government agency shall submit written updates and supporting information to the State Auditor within six months of the date the report is published and every six months thereafter regarding its progress in implementing the actions described in its corrective action plan. A local government agency that has not provided its corrective action plan by the time an audit report is published shall provide that plan no later than 60 days after the publication of the report. Upon determining that the corrective action plan has been satisfactorily implemented and the deficiencies identified in the high risk audit have been satisfactorily addressed, the State Auditor shall notify the audit committee and local government agency, in writing, of the agency's removal from the high risk local government agency program.
Cal. Code Regs. Tit. 2, § 61140
Note: Authority cited: Section 8546, Government Code. Reference: Section 8546.10, Government Code.