Section 18032 - Audit Requirements for Subcontracts(a) Subcontracts requiring Child Development Division approval shall be audited in accordance with California Department of Education (CDE) Audit Guidelines.(b) The cost of the audit shall be reimbursable and shall be borne by the contractor either directly or as an allowance in the subcontract.(c) The audit of the subcontract shall be submitted to the CDE as follows: (1) School districts, county offices of education and community colleges shall submit the audit of the subcontract by the fifteenth day of the fifth month following the fiscal year in which the subcontracted services were performed;(2) All other contractors shall submit the subcontract audit along with the contractor's audit as specified in section 18071 of this Division.Cal. Code Regs. Tit. 5, § 18032
1. New section filed 11-21-88; operative 1-1-89 (Register 88, No. 50).
2. Change without regulatory effect amending subsections (a), (c) and (c)(2) filed 12-23-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 52). Note: Authority cited: Section 8261, Education Code. Reference: Section 8448, Education Code.
1. New section filed 11-21-88; operative 1-1-89 (Register 88, No. 50).
2. Change without regulatory effect amending subsections (a), (c) and (c)(2) filed 12-23-2010 pursuant to section 100, title 1, California Code of Regulations (Register 2010, No. 52).