Cal. Government Code § 20222.5

(a) The board may, during the course of an audit, require each state employer, school employer, including each school district represented by a school employer, and contracting agency, to provide information or make available for examination or copying at a specified time and place, or both, books, papers, any data, or any records, including, but not limited to, personnel and payroll records, as deemed necessary by the board to determine eligibility for, and the correctness of, retirement benefits, reportable compensation, enrollment in, and reinstatement to this system. (b) Before initiating an audit, the board shall notify the subject of the audit of the estimated time required to complete the audit. The estimate shall be based upon various factors, including, but not limited to, the following: (1) The number of employees. (2) Employment classifications. (3) Benefits. (4) Contract provisions. (5) Geographical location. (6) Time required for audits of comparable entities. (7) Additional time factors raised by the subject of the audit. (c) If an audit requires an excess of the time estimated, the board may assess a reasonable charge upon the employer to recover additional costs incurred for the excess time to complete the audit. A contracting agency shall not be assessed for delays during the course of an audit that are reasonably outside of the agency’s control. (d) The information obtained from an employer under this section shall remain confidential pursuant to Section 20230.