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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 BoardSCHOOL FACILITIES NEEDS ASSESSMENT AND EMERGENCY REPAIR PROGRAM
Article 3 - EMERGENCY REPAIR PROGRAM
Section 1859.326 - Expenditures and Audit

Cal. Code Regs. tit. 2 § 1859.326

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Current through Register 2024 Notice Reg. No. 45, November 8, 2024
Section 1859.326 - Expenditures and Audit

The projects shall be subject to audit to ensure that the expenditures incurred by the LEA were made in accordance with the provisions of Sections 1859.323, 1859.323.1, 1859.323.2, 1859.324, 1859.327, and 1859.328.

After a full and final Apportionment has been made pursuant to Regulation Section 1859.324.1, should the OPSC notify the LEA of an impending ERP audit of the expenditures reported on the Form SAB 61-04, an audit by the OPSC shall commence within six months. Once the audit has commenced, the OPSC shall complete the audit within six months of the notification unless additional information requested from the LEA has not been received.

Should the OPSC conduct an audit of the expenditures and information provided by the LEA, which may include certifications, for the project and make a finding that some or all of the expenditures were not made in accordance with the provisions of EC Section 17592.72(c) and Regulation Sections 1859.323 through 1859.329 inclusive, the OPSC shall recommend to the Board that the apportionment be adjusted based on the audit findings. Upon adoption of the audit findings by the Board, the LEA must submit a warrant for any amount identified as being owed within 60 days of the Board's action. If this does not occur, the OPSC shall initiate collection procedures as delineated in Section 1859.324.1(a).

Cal. Code Regs. Tit. 2, § 1859.326

1. New section filed 5-31-2005 as an emergency; operative 5-31-2005 (Register 2005, No. 22). A Certificate of Compliance must be transmitted to OAL by 9-28-2005 or emergency language will be repealed by operation of law on the following day.
2. Certificate of Compliance as to 5-31-2005 order transmitted to OAL 9-23-2005 and filed 11-7-2005 (Register 2005, No. 45).
3. Amendment of section heading and section filed 7-2-2007 as an emergency; operative 7-2-2007 (Register 2007, No. 27). A Certificate of Compliance must be transmitted to OAL by 12-31-2007 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 7-2-2007 order, including amendment of final paragraph, transmitted to OAL 11-5-2007 and filed 12-18-2007 (Register 2007, No. 51).

Note: Authority cited: Section 17592.73, Education Code. Reference: Sections 17592.72 and 17592.73, Education Code.

1. New section filed 5-31-2005 as an emergency; operative 5-31-2005 (Register 2005, No. 22). A Certificate of Compliance must be transmitted to OAL by 9-28-2005 or emergency language will be repealed by operation of law on the following day.
2. Certificate of Compliance as to 5-31-2005 order transmitted to OAL 9-23-2005 and filed 11-7-2005 (Register 2005, No. 45).
3. Amendment of section heading and section filed 7-2-2007 as an emergency; operative 7-2-2007 (Register 2007, No. 27). A Certificate of Compliance must be transmitted to OAL by 12-31-2007 or emergency language will be repealed by operation of law on the following day.
4. Certificate of Compliance as to 7-2-2007 order, including amendment of final paragraph, transmitted to OAL 11-5-2007 and filed 12-18-2007 (Register 2007, No. 51).