Terms Used In California Codes > Welfare and Institutions Code > Division 9 > Part 1.8 > Chapter 27 - Direct Service Contract Audit Requirements

• 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.
• 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 childcare and development programs. See California Welfare and Institutions Code 10213.5
• Direct service contract: means any contract with any public or private entity for child care and development programs, resource and referral programs, and programs contracting to provide support services as defined in Section 10213. See California Welfare and Institutions Code 10440
• 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 Welfare and Institutions Code 10440

• 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 Welfare and Institutions Code 10440
• 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 Welfare and Institutions Code 10440
• Public accountants: means certified public accountants, or state licensed public accountants. See California Welfare and Institutions Code 10440
• Resource and referral programs: means programs that provide information to parents, including referrals and coordination of community resources for parents and public or private providers of care. See California Welfare and Institutions Code 10213.5
• Support services: means those services that, when combined with childcare and development services, help promote the healthy physical, mental, social, and emotional growth of children. See California Welfare and Institutions Code 10213.5