Chapter 10 - Auditing

California Government Code — §§ 90000-90009

Sections (7)

Amended by Stats. 2004, Ch. 483, Sec. 3. Effective January 1, 2005. Note: This section was added on June 4, 1974, by initiative Prop. 9.

Except as provided in Section 90006, the Franchise Tax Board shall make audits and field investigations with respect to the following:

(a)Reports and statements filed with the Secretary of State under Chapter 4 (commencing with Section 84100), Chapter 5 (commencing with Section 85100), and Chapter 6 (commencing with Section 86100).

(b)Local candidates and

their controlled committees selected for audit pursuant to subdivision (i) of Section 90001.

§ 90003

Amended by Stats. 2014, Ch. 9, Sec. 5. (AB 800) Effective April 3, 2014. Operative July 1, 2014, by Sec. 11 of Ch. 9. Note: This section was added on June 4, 1974, by initiative Prop. 9.

In addition to the audits and investigations required by Section 90001, the Franchise Tax Board and the Commission may make investigations and audits with respect to any reports or statements required by this title.

§ 90005

Amended by Stats. 2021, Ch. 50, Sec. 233. (AB 378) Effective January 1, 2022. Note: This section was added on June 4, 1974, by initiative Prop. 9.

A member, employee, or agent of the Franchise Tax Board or the Commission shall not divulge or make known in any manner the particulars of any record, documents, or information that the individual receives by virtue of this chapter, except in furtherance of the work of the Franchise Tax Board or the Commission or in connection with a court proceeding or the lawful investigation of any agency.

§ 90006

Audits and field investigations of candidates for Controller and member of the Board of Equalization and of committees supporting such candidates shall be made by the Commission instead of the Franchise Tax Board.

§ 90007

Added by Stats. 1978, Ch. 779.

(a)The commission shall adopt auditing guidelines and standards which shall govern audits and field investigations conducted under Section 90001. The guidelines and standards shall be formulated to accomplish the following purposes:

(1)The audits should encourage compliance and detect violations of this title;

(2)The audits should be conducted with maximum efficiency in a cost-effective manner; and

(3)The audits should be as unobtrusive as possible consistent with the foregoing purposes.

(b)In adopting its guidelines and standards the commission shall consider relevant guidelines and standards of the American Institute of Certified Public Accountants to the extent such guidelines and standards are applicable and consistent with the purposes set forth in this section.

§ 90008

Added by Stats. 2014, Ch. 9, Sec. 8. (AB 800) Effective April 3, 2014. Operative July 1, 2014, by Sec. 11 of Ch. 9.

(a)It is the intent of the Legislature that the people of California have timely access to information concerning the campaign contributions and expenditures of all committees, corporations, and individuals, and that this information be provided before the election, when it is relevant, in accordance with the requirements of this title. It is the further intent of the Legislature that the Commission ensure that these disclosures are being made, and that this title be liberally construed and any judicial process be expedited to achieve this purpose.

(b)The Commission, and the Franchise Tax Board at the direction of the Commission, may audit any record required to be maintained under this title to ensure

compliance with this title prior to an election, even if the record is a report or statement that has not yet been filed.

§ 90009

Added by Stats. 2014, Ch. 9, Sec. 9. (AB 800) Effective April 3, 2014. Operative July 1, 2014, by Sec. 11 of Ch. 9.

(a)To further the purposes of this title, the Commission may seek injunctive relief in a superior court to compel disclosure consistent with this title.

(b)A court shall grant expedited review to an action filed pursuant to subdivision (a) as follows:

(1)The court shall conduct an expedited hearing with an opportunity for the defendant to respond.

(2)Briefs of the parties shall be required pursuant to an expedited schedule.

(c)A superior or appellate court may, at its discretion, grant a stay of an order

granting relief pursuant to subdivision (a).