Cal. Food & Agric. Code § 59947

(a) The funds that are deposited pursuant to Section 59946 shall be disbursed by the director or the marketing program committee, pursuant to regulations prescribed by him or her, only for the expenditures that are incurred by the marketing program committee in carrying out the specific purposes and provisions of the marketing program, including all necessary expenses that are incurred in the formulation, administration, and enforcement of the marketing program, and expenses generated by the auditing requirement imposed by subdivision (b).
(b) All expenditures shall be audited at least once every two years by one of the following means:
1. (1) By contract with a certified public accountant.
2. (2) By contract with a public accountant holding a valid permit issued by the California Board of Accountancy.
3. (3) By contract with a public accounting firm.
4. (4) By agreement with the Department of Finance.
  A copy of the audit shall be delivered, within 30 days after the completion of the audit, to the Governor, the director, and the Controller.