Current through Register 2021 Notice Reg. No. 52, December 24, 2021
Each district attorney receiving funds pursuant to
Insurance Code section
1872.85
shall submit an annual report to the Commissioner regarding the local program
and its accomplishments. Failure to submit the annual report shall affect
subsequent funding decisions. The report shall include the following
items:
(a) An Expenditure Report,
which shall include information for the following:
(1) Personnel: salaries and
benefits.
(2) Operations costs
breakdown.
(3) Explanation of any
significant variances from the county's application as approved.
(b) A financial Audit Report
prepared by an independent, qualified state or local government auditor or
independent public accountant licensed by the State of California or the county
Auditor Controller. The Audit Report shall reflect that local expenditures were
made for the purposes of the program as specified in section
1872.85
of the Insurance Code, these Regulations, the guidelines in the Request for
Application and the county's application.
(1)
The auditor shall use county policies and procedures as the standard for
verifying appropriateness of personnel and support costs.
(2) In the event that the program audit is
included as part of an organization-wide audit, revenues and expenditures for
the local program must be shown separately.
(c) Except as provided in this section,
financial audits under this program shall be performed in accordance with the
standards set forth in Government Auditing Standards (Revised June 2003)
published by the Comptroller General of the United States, General Accounting
Office. The above Government Auditing Standards (Revised June 2003) are
incorporated herein by this reference.
(d) A Program Report which shall include the
following:
(1) The number of investigations
initiated related to disability insurance fraud.
(2) The number of arrests related to
disability insurance fraud.
(3) The
number of prosecutions related to disability insurance fraud.
(4) The number of convictions related to
disability insurance fraud.
(5) The
dollar savings realized as a result of disability insurance fraud case
prosecutions.
(6) A summary of the
activity directed toward the reduction of disability insurance fraud with the
following:
(A) Fraud Division.
(B) Insurance companies.
(e) The deadlines for submissions
are as follows:
(1) Expenditure Reports and
Audit Reports must be submitted to the Commissioner no later than four (4)
months after the close of the funding cycle as specified in the Request for
Application. A county may request an extension in the event an
organization-wide audit will delay submission of the audit.
(2) Program Reports must be submitted to the
Commissioner no later than (2) months after the close of the funding cycle as
specified in the Request for Application.
(f) There shall be a grant liquidation period
of ninety (90) days following the termination of the funding cycle during which
costs incurred but not paid may be paid and deducted from the program
budget.
(g) The Commissioner may
perform such additional audits or reviews of any local programs as the
Commissioner may deem necessary and shall have access to all working papers,
correspondence, or other documents, including audit reports and audit working
papers related to the audit report or local program.
(h) Notwithstanding any other provision of
the law, the Commissioner shall perform a fiscal audit of the program
administered under this section once every three years.
