California Government Code ARTICLE 7 - Federally Mandated Audits of Block Grant Funds Allocated to Local Agencies

• Section 53130.
  In connection with federal block grant funds which require mandated financial and compliance auditing, the Legislature finds that there is limited coordination of audits among...
• Section 53131.
  As used in this article:(a) “Qualified state and local government auditors” means those auditors employed by state and local governments that meet the independence requirements set...
• Section 53132.
  State departments shall identify and provide to the Controller listings of all agreements allocating block grant funds to local agencies.(Added by Stats. 1982, Ch. 1343,...
• Section 53133.
  The Controller shall identify and make available to local agencies federally mandated financial and compliance block grant audit requirements.(Added by Stats. 1982, Ch. 1343, Sec.
• Section 53134.
  (a) Local agencies shall have the option, pursuant to the provisions of Section 53135, to provide for federally mandated financial and compliance audits of block grant...
• Section 53135.
  State agencies administering federal block grant programs shall prepare audit plans based on audit plan guidelines developed no later than December 1, 1982, by the...
• Section 53136.
  The Controller shall assure that audits conducted in accordance with this article meet the federal audit requirements provided pursuant to block grant laws and regulations.(Added...
• Section 53137.
  The Controller shall review and monitor audit report findings to determine that both state and local entities have taken appropriate corrective action, or shall make...
• Section 53138.
  The Controller, the Department of Finance, the State Auditor’s office, or other state department auditors may perform audit activities pursuant to this article insofar as...

Last modified: October 22, 2018