California Code, Welfare and Institutions Code - WIC § 11466

(a) “Provider” shall mean a group home, short-term residential therapeutic program, a foster family agency, and similar foster care business entities.

(b) “Audit determination” has the same meaning as “audit finding.”

(c) “Financial audit” means an audit conducted by a qualified, independent certified public accountant with an audit designation engaged by the provider and submitted to the department for review.

(d) “Fiscal audit” means an audit conducted by the department pursuant to Part 200 (commencing with Section 200.0) of Chapter II of Subtitle A of Title 2 of the Code of Federal Regulations, as implemented by the United States Department of Health and Human Services in Part 75 (commencing with Section 75.1) of Subchapter A of Subtitle A of Title 45 of the Code of Federal Regulations, including uniform administrative requirements, cost principles, and audit requirements, as specifically implemented in Section 75.106 of Title 45 of the Code of Federal Regulations.

(e) “Performance audit” means an audit conducted by the department to assess provider compliance with performance standards and outcome measures as set forth in Sections 11469, 11469.1, 11469.2, and 11469.3.