Section 66023.
Cal. Government Code - GOV § 66023.
in effect(a)
(1)
Except as otherwise provided in paragraph (3), a person may request an audit in order to determine all of the following:
(A)
Whether any fee or charge levied by a local agency exceeds the amount reasonably necessary to cover the cost of any product, public facility, as defined in Section 66000, or service provided by the local agency.
(B)
When the revenue generated by a fee or charge is scheduled to be expended.
(C)
When the public improvement is scheduled to be completed.
(2)
(A)
Except as provided in subparagraph (B), if a person makes a request pursuant to paragraph (1), the legislative body of the local agency may retain an independent auditor to conduct an audit to determine whether the fee or charge is reasonable, when the revenue generated by a fee or charge is scheduled to be expended, and when the project is scheduled to be completed.
(B)
The legislative body is not required to conduct the audit if an audit has been performed for the same fee within the previous 12 months.
(3)
Subparagraphs (B) and (C) of paragraph (1) shall not apply
to a fee subject to Section 66013.
(b)
To the extent that the audit determines that the amount of any fee or charge does not meet the requirements of this section, the local agency shall adjust the fee accordingly. This subdivision does not apply to a fee authorized pursuant to Section 17620 of the Education Code, or Sections 65995.5 and 65995.7.
(c)
Except as otherwise provided in subdivision (h), the local agency shall retain an independent auditor to conduct an audit only if the person who requests the audit deposits with the local agency the amount of the local agency’s reasonable estimate of the cost of the independent audit. At the conclusion of the audit, the local agency shall reimburse unused sums, if any, or the requesting person shall pay the local agency the excess of
the actual cost of the audit over the sum which was deposited.
(d)
Any audit conducted by an independent auditor to determine whether a fee or charge levied by a local agency exceeds the amount reasonably necessary to cover the cost of providing the product or service shall conform to generally accepted auditing standards.
(e)
The procedures specified in this section shall be alternative and in addition to those specified in Section 54985.
(f)
The Legislature finds and declares that oversight of local agency fees is a matter of statewide interest and concern. It is, therefore, the intent of the Legislature that this chapter shall supersede all conflicting local laws and shall apply in charter cities.
(g)
This section shall not be construed as granting any additional authority to any local agency to levy any fee or charge which is not otherwise authorized by another provision of law, nor shall its provisions be construed as granting authority to any local agency to levy a new fee or charge when other provisions of law specifically prohibit the levy of a fee or charge.
(h)
Notwithstanding subdivision (c), if a local agency does not comply with subdivision (b) of Section 66006 for three consecutive years, both of the following shall apply:
(1)
The local agency shall not require a deposit for an independent audit requested pursuant to this section and shall pay the cost of the audit.
(2)
The independent audit conducted shall include each consecutive year the local agency did not comply with subdivision (b) of Section 66006.
References
referencesCal. Education Code - EDC § 17620.
referencesCal. Government Code - GOV § 66000.
referencesCal. Government Code - GOV § 66013.
referencesCal. Government Code - GOV § 65995.5.
referencesCal. Government Code - GOV § 54985.
referencesCal. Government Code - GOV § 66006.
Source: CA Legislative Counsel Bulk DataURL: https://downloads.leginfo.legislature.ca.gov/pubinfo_2025.zipFetched: 6/27/2026