Cal. Welf. & Inst. Code § 10229.5

The audits for such agencies shall include, but not be limited to, a sampling of the evidence of fees charged to, and paid by, families of nonsubsidized children, the daily enrollment of subsidized children, the number of days of service provided to subsidized children, the assessment and collection of parent fees, and the availability of support services to subsidized children and their families as needed pursuant to the terms of the contract.