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37 <br />2. All audits shall be performed by one of the following: <br />a. A Certified Public Accountant who possesses a valid license to practice <br />within the State of California; <br />b. A Public Accountant licensed on or before December 31, 1970, and <br />currently certified and licensed by the State of California; <br />c. A member of the CDSS's staff of auditors. <br />d. Public contractors may have their audits prepared by in -house auditors or <br />internal audit staff that performs auditing functions and meets the tests of <br />independence found in the Government Auditing Standards, issued by the <br />Comptroller General of the United States. <br />3. Any contractor who subcontracts their childcare and development services to <br />another entity (see Subcontract for childcare and development services <br />in Definitions) is required to submit an audit report that complies with the <br />Audit Guide for their subcontractor(s) as well as for their agency. <br />4. Private agencies (including proprietary entities) that expend seven hundred <br />fifty thousand dollars ($750,000) or more in total federal funds are required to <br />have an Organization Wide Audit (OWA) performed in accordance with the <br />Uniform Guidance and the Audit Guide. <br />5. Governmental and other public agencies (excluding school districts, county <br />offices of education and community college districts) must comply with the <br />requirements of the Uniform Guidance and the Audit Guide . All other <br />agencies (excluding school districts, county offices of education and <br />community colleges) must submit a contractor audit performed in accordance <br />with the Audit Guide. <br />6. The audits for voucher-based contactors shall include, but not be limited to, a <br />sampling of the evidence of fees charged to, and paid by, families of non - <br />subsidized children, the daily enrollment of subsidized children, the number of <br />days of service provided to subsidized children, the assessment and <br />collection of parent fees, and the availability of support services to subsidized <br />children and their families as needed pursuant to the terms of the contract. <br />B. Review of Audit by the CDSS Office of Audit Services (OAS) (5 CCR 18072) <br />1. The OAS shall conduct a review of the audit to determine whether the audit is <br />acceptable and to determine the contractor's net reimbursable program costs. <br />2. The contractor may appeal the OAS findings according to the procedures <br />specified, if the amount of the demand for remittance meets or exceeds the <br />threshold specified in WIC 10392(a)(3).