Current through Register 2021 Notice Reg. No. 52, December 24, 2021
Each district attorney receiving funds pursuant to Section
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
An expenditure Report,
which shall include information for the following:
(1) Personnel: salaries and
(2) Operations cost
(3) Explanation of any
significant variances from the county's plan as approved.
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 certify that local expenditures were made
for the purposes of the program as specified in Section 1872.8 of the Insurance
Code, these Regulations, the guidelines in the Request for Application and the
(1) The auditor shall use county
policies and procedures as the standard for verifying appropriateness of
personnel and support costs.
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
as provided in this section, financial audits under this program shall be
performed in accordance with the standards set forth in Government Accounting
Standards Revised (August 1999) published by the Controller General of the
United States, General Accounting Office. The above General Accounting
Standards Revised (1999) are incorporated herein by this reference.
A Program Report which shall include the
(1) The number of investigations
initiated related to automobile insurance fraud.
(2) The number of arrests related to
automobile insurance fraud.
number of prosecutions related to automobile insurance fraud.
(4) The number of convictions related to
automobile insurance fraud.
dollar savings realized as a result of automobile insurance fraud case
A summary of the
activity directed toward the reduction of automobile insurance fraud with the
(A) Fraud Division.
(B) Insurance companies.
The deadlines for submission
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 program period 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 two (2) months after the close of the program period
as specified in the Request for Application.
(f) There shall be a grant liquidation period
of ninety (90) days following the termination of the program period during
which costs incurred but not paid may be paid and deducted from the program
(g) The Commissioner may
perform such additional audits or reviews of any local program 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. The cost of a fiscal
audit shall be shared equally between the department and the grantee.