Terms Used In California Codes > Education Code > Title 1 > Division 1 > Part 6 > Chapter 2 > Article 15 - Contract Audit Requirements

• Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• Appraisal: A determination of property value.
• California state preschool program: means those programs that offer part-day or full-day, or both, educational programs for eligible three- and four-year-old children. See California Education Code 8205
• Complaint: A written statement by the plaintiff stating the wrongs allegedly committed by the defendant.
• Contract: A legal written agreement that becomes binding when signed.
• Cost: includes , but is not limited to, expenditures that are related to the operation of preschool programs. See California Education Code 8205
• Decedent: A deceased person.
• Defendant: In a civil suit, the person complained against; in a criminal case, the person accused of the crime.
• Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. ^{Source: U.S. Courts}
• Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
• Financial and compliance audit: means a systematic review or appraisal to determine each of the following:

  California Education Code 8335

• Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
• 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 "Government Auditing Standards" issued by the Comptroller General of the United States and incorporating the audit standards of the American Institute of Certified Public Accountants. See California Education Code 8335
• 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 Education Code 8335
• Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
• Person: includes a corporation as well as a natural person. See California Code of Civil Procedure 17
• Plaintiff: The person who files the complaint in a civil lawsuit.
• Property: includes both personal and real property. See California Code of Civil Procedure 17
• Public accountants: means certified public accountants, or state licensed public accountants. See California Education Code 8335
• Support services: means those services that, when combined with preschool services, help promote the healthy physical, mental, social, and emotional growth of children. See California Education Code 8205