California Code, Public Resources Code - PRC § 42984.15

(a) A PRO shall keep board minutes, books, and records that clearly reflect the activities and transactions of the PRO.

(b) A PRO shall include in its plan a process by which the financial activities of the organization or individual producers that are related to implementation of the plan will be subject to an independent audit consistent with generally accepted accounting principles (GAAP), which shall be reviewed by the department.

(c) The department may audit the PRO or individual producer annually.

(d) Failure of a PRO or producer, or their respective agent who holds records, to produce documents or data that is requested by the department, required to be collected or generated to carry out operation of the plan in the form and manner determined by the department, as part of a department audit, or review of a third-party audit, constitutes a violation of this chapter.