Cal. Code Regs. Tit. 2, § 61201 - Definitions

For purposes of this chapter:

(a) "Act" means the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 added as Article 2.5 (commencing with section 30130.50) of Chapter 2 of Part 13 of Division 2 of the Revenue and Taxation Code as a result of the approval of initiative Proposition 56 by the voters on November 8, 2016 at the statewide general election.

(b) "Administrative costs" means the criteria set forth in subchapter 2 as it applies to each state agency or local agency receiving applicable funds.

(c) "Applicable funds" means any moneys received by any state agency or local agency pursuant to Revenue and Taxation Code sections 30130.55, 30130.56, or 30130.57. Applicable funds does not include any moneys ultimately received by a state agency or local agency pursuant to Revenue and Taxation Code section 30130.54.

(d) "Audit" pursuant to Revenue and Taxation Code section 30130.56, subdivisions (a) and (b) and Revenue and Taxation Code section 30130.57 (b) means an independent and systematic objective examination, evaluation, and verification of the appropriate and reasonable use of the applicable funds to provide public transparency and ensure that the revenues generated by the Act are used for healthcare, tobacco use prevention, and research. The California State Auditor's Office shall conduct any such audit undertaken pursuant to the Act in accordance with Government Code sections 8543 to 8548.9, inclusive, by doing any one or more of the following:

(1) Determining whether a state agency's or local agency's reported financial information is presented fairly in accordance with recognized criteria.

(2) Determining whether a state agency's or local agency's system of internal control is designed to provide reasonable assurance of achieving effective and efficient operations or reliable financial and performance reporting.

(3) Assessing compliance with criteria that could affect the acquisition, protection, use, and disposition of the state agency's or local agency's resources and the quantity, quality, timeliness, and cost of services the state agency or local agency produces and delivers.

(4) Assessing program effectiveness, economy, and efficiency of a state agency or local agency and making recommendations for improvements based on an evaluation of sufficient, appropriate evidence against criteria.

(5) Assessing the performance of a contract pursuant to Government Code section 8546.7.

(e) "Capital outlay" means expenditures of funds to acquire land, plan and construct new buildings, expand or modify existing buildings, and/or purchase equipment related to such construction.

(f) "Department central services costs" has the same meaning as "central services costs" as defined in section 8753 of the State Administrative Manual.

(g) "Department direct costs" has the same meaning as "department direct costs" as defined in section 8752.1 of the State Administrative Manual.

(h) "Department indirect costs" has the same meaning as "department indirect costs" as defined in section 8752.1 of the State Administrative Manual.

(i) "Financial audit" for purposes of Revenue and Taxation Code section 30130.56, subdivision (a) has the same meaning as "audit" as defined herein.

(j) "Fund" has the same meaning as the California Healthcare, Research and Prevention Tobacco Tax Act of 2016 Fund defined in Revenue and Taxation Code section 30130.53.

(k) "Local agency" has the same meaning as "local government agency" as defined in California Code of Regulations, title 2, section 61106.

(l) "Local assistance" means expenditures made for the support of local government or other locally administered activities.

(m) "State agency" has the same meaning as "agency of the state" as defined in California Code of Regulations, title 2, section 61001.

(n) "State operations" means expenditures for the support of state government, exclusive of expenditures for capital outlay and expenditures for local assistance activities.

Notes

Cal. Code Regs. Tit. 2, § 61201

1. New section filed 3-14-2018; operative 3-14-2018 pursuant to Government Code section 11343.4(b)(3). Submitted to OAL for filing and printing only and not subject to OAL review pursuant to Government Code section 8546(g) (Register 2018, No. 11).

Note: Authority cited: Section 8546, Government Code; and Section 30130.57, Revenue and Taxation Code. Reference: Section 8546.1, Government Code; and Sections 30130.50 through 30130.58, Revenue and Taxation Code.

1. New section filed 3-14-2018; operative 3/14/2018 pursuant to Government Code section 11343.4(b)(3). Submitted to OAL for filing and printing only and not subject to OAL review pursuant to Government Code section 8546(g) (Register 2018, No. 11).