> For the complete documentation index, see [llms.txt](https://title5.caqualityearlylearning.org/llms.txt). Markdown versions of documentation pages are available by appending `.md` to page URLs; this page is available as [Markdown](https://title5.caqualityearlylearning.org/general-requirements/audit-requirements-for-subcontracts.md).

# 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.

> NOTE: Authority cited: Section 8261, Education Code. Reference: Section 8448, Education Code.


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