Terms Used In California Codes > Health and Safety Code > Division 25 > Chapter 5 - Direct Service Contract Audit Requirements

• Appraisal: A determination of property value.
• County: includes city and county. See California Fish and Game Code 32
• Direct service contract: means any contract provided by a state agency pursuant to Chapter 4 (commencing with Section 38030). See California Health and Safety Code 38040
• Financial and compliance audit: means a systematic review or appraisal to determine each of the following:

  California Health and Safety Code 38040

• Fraud: Intentional deception resulting in injury to another.
• Generally accepted auditing standards: means the auditing standards set forth in the financial and compliance element of the "Standards for Audit of Governmental Organizations, Programs, Activities, and Functions" issued by the Comptroller General of the United States and incorporating the audit standards of the American Institute of Certified Public Accountants. See California Health and Safety Code 38040
• Independent auditors: means public accountants who have no direct or indirect relationship with the functions or activities being audited or with the business conducted by any of the officials or contractors being audited. See California Health and Safety Code 38040
• Mile: means either a statute mile (5,280 feet) or a nautical mile (6,077 feet) depending on the application. See California Fish and Game Code 55
• Nonprofit organization: means an organization described in Section 501(c)(3) of the Internal Revenue Code of 1986 that is exempt from taxation under Section 501(a) of that code or any nonprofit, scientific or educational organization qualified under Section 23701d of the Revenue and Taxation Code. See California Health and Safety Code 38040
• Process: includes a writ or summons issued in the course of judicial proceedings of either a civil or criminal nature. See California Government Code 22
• Public accountants: means certified public accountants, or state licensed public accountants. See California Health and Safety Code 38040
• State: means the State of California, unless applied to the different parts of the United States. See California Health and Safety Code 23