(

a) The board shall determine the total annual cost associated with the board’s audit authority. The board shall recover costs by billing appointing authorities in accordance with subdivision (b). (b)

(1) Except as specified in paragraph (2), an appointing authority shall be charged annually a proportional share of audit costs, based on criteria determined by the board.

(2) An appointing authority may elect to be charged for costs in arrears incurred by the board for auditing the appointing authority’s personnel practices. Charges in arrears shall be on a basis as determined by the board. An election pursuant to this paragraph shall be made only within a period determined by the board. (

c) The board shall also determine the costs associated with any special investigations conducted by the board. The board shall recover those costs by charging an appointing authority in arrears, on a basis as determined by the board, for any special investigation conducted by the board. (

d) Pursuant to

Section 11255, the Controller shall transfer to the board any moneys owed to the board by any appointing authority for charges due under this section. (

e) On or before October 1, 2014, and every October thereafter, the board shall report to the Chairperson of the Joint Legislative Budget Committee the audit and special investigation activities of the board pursuant to this

article from the preceding fiscal year. The board shall include in the report the following information:

(1) A

summary of each audit and special investigation, including findings.

(2) The number and total cost of audits and special investigations, by department.