Cal. Code Regs. tit. 2, § 61109
“Waste” means that spending or investment decisions result in taxpayers not receiving reasonable value in connection with government-funded activities due to an inappropriate act or omission by a government decision maker with control over, or access to, local government resources. Waste has a broader meaning than fraud and abuse and most waste does not involve a violation of law. Rather, waste relates primarily to mismanagement, inappropriate actions, and inadequate oversight.
Note: Authority cited: Section 8546, Government Code. Reference: Section 8546.10, Government Code.
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).