Cal. Food & Agric. Code § 64309

(a) Any money that is collected by the director pursuant to this chapter shall be deposited in a bank or other depository which is approved by the Director of Finance. Funds which are so collected shall be deposited and disbursed in conformity with appropriate regulations prescribed by the director and may be allocated to pay for expenses generated by the auditing requirement imposed by subdivision (b). The expenditure of those funds shall be exempt from the provisions of Section 925.6 of the Government Code.

(b) All expenditures by the director shall be audited at least once every two years by one of the following means: (1) By contract with a certified public accountant. (2) By contract with a public accountant holding a valid permit issued by the California Board of Accountancy. (3) By contract with a public accounting firm. (4) By agreement with the Department of Finance. A copy of the audit shall be delivered within 30 days after the completion thereof to the Governor, the director, and the Controller.