1. (a) The following audit requirements are not intended to be a comprehensive audit program or check list of things to be completed during a special district audit. This is intended to include only the minimum requirements which the State Controller must prescribe pursuant to Section 26909 of the Government Code.

   1. (1) Have sufficient knowledge and training to enable him to comply with generally accepted auditing standards.
   2. (2) Have a thorough knowledge of the fundamental principles of governmental accounting, including both fund accounting and enterprise accounting, and governmental auditing.

   The county auditor or professional independent certified public accountant or public accountant undertaking an audit of a California Special District should:

Note: Authority cited: Section 26909(b), Government Code. Reference: Sections 6505 and 26909(b), Government Code.

History

1. New Subchapter 5 (Sections 1131.1 through 1131.6) filed 9-16-70; effective thirtieth day thereafter (Register 70, No. 38).

2. Repealer of Subchapter 5 (Sections 1131.1-1131.6) and new Subchapter 5 (Sections 1131.1-1131.5) filed 1-15-80 as an emergency; effective upon filing (Register 80, No. 3). A Certificate of Compliance must be filed within 120 days or emergency language will be repealed on 5-15-80.

3. Certificate of Compliance filed 3-27-80 (Register 80, No. 13).