“High risk” means that the State Auditor has determined, based on any of the risk factors set forth in section 61121, that a local government agency has a significant potential for waste, fraud, abuse or mismanagement or has major challenges associated with its economy, efficiency, or effectiveness.

Note: Authority cited: Section 8546, Government Code. Reference: Section 8546.10, Government Code.

History

1. New section filed 5-27-2015; operative 7-1-2015. Filed for printing only and not subject to OAL review pursuant to Government Code section 8546(g) (Register 2015, No. 22).