"Risk factors" mean the criteria set forth in section 61121 that may be used by the State Auditor to identify a local government agency that is potentially at high risk, or is at high risk, for waste, fraud, abuse or mismanagement or that has major challenges associated with its economy, efficiency, or effectiveness.
Cal. Code Regs. Tit. 2, § 61107
Note: Authority cited: Section 8546, Government Code. Reference: Section 8546.10, Government Code.