The term “independent auditor” means the State Controller or a certified public accountant or public accountant who is not an officer or employee of the claimant. The county auditor is not an “independent auditor” with reference to the county or to an operator for which the county auditor serves as a financial officer.

Note: Authority cited: Section 99241, Public Utilities Code. Reference: Sections 99241, 99243, 99245, Public Utilities Code.

History

1. New section filed 12-24-79 as an emergency; effective upon filing. Certificate of Compliance included (Register 79, No. 52).