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Chapter 19. Child Care and Development Programs.Subchapter 2. General Requirements.Article 2. Subcontracts.Audit Requirements for Subcontracts.   

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(a) Subcontracts requiring Child Development Division approval shall be audited in accordance with California Department of Education (CDE) Audit Guidelines.

(b) The cost of the audit shall be reimbursable and shall be borne by the contractor either directly or as an allowance in the subcontract.

(c) The audit of the subcontract shall be submitted to the CDE as follows:

(1) School districts, county offices of education and community colleges shall submit the audit of the subcontract by the fifteenth day of the fifth month following the fiscal year in which the subcontracted services were performed;

(2) All other contractors shall submit the subcontract audit along with the contractor's audit as specified in section 18071 of this Division.

Authority cited:

Education Code 8261


Education Code 8448

(Amended by Register 2010, No. 52.)