Cal. Food & Agric. Code § 64696

(a) All money that is collected by the director pursuant to this chapter shall be deposited in any bank, or other depository that is approved by the Director of Finance, allocated to the purposes of this chapter only, and disbursed by the director or the council only for the necessary expenses that are incurred by the council and the director in carrying out the purposes and provisions of this chapter, including expenses generated by the auditing requirement contained in this section. Money that is so collected shall be deposited and disbursed in conformity with appropriate auditing regulations that are prescribed by the director. The expenditure of the money is exempt from the provisions of Sections 925.6 and 16304 of the Government Code.
(b) All expenditures by the council and the director 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 completion of the audit to the Governor, the director, and the Controller.