WIC §4652.5 · Stockton

Valley Mountain Regional Center
Vendor Audits & Reviews

Independent CPA audits and reviews under WIC §4652.5 for VMRC vendors across San Joaquin County, Stanislaus County, Amador County, Calaveras County, Tuolumne County.

The Valley Mountain Regional Center (VMRC), headquartered in Stockton, serves five counties spanning two distinct regions — the fast-growing Central Valley cities of San Joaquin and Stanislaus counties, and the Gold Country foothills of Amador, Calaveras, and Tuolumne. VMRC vendors receiving $500,000 or more in regional center funding across the State fiscal year must obtain an independent CPA review or audit under WIC §4652.5.

Do you need a review or an audit?

It depends on how much Valley Mountain Regional Center funding you receive — not your total revenue from all sources — measured across the State fiscal year (July 1 – June 30):

Review — Limited Assurance
$500,000 – $1,999,999
in regional center funding → an independent CPA review.
Audit — Reasonable Assurance
$2,000,000 or more
in regional center funding → a full independent audit.

If you are vendored with more than one regional center, your funding is aggregated across all of them to determine your level. See the full review-vs-audit comparison for what each engagement involves.

Vendors we work with in Stockton and beyond

Stockton and Modesto anchor one of the fastest-growing vendor communities in the state: residential facilities, day programs, ABA providers, and supported living agencies scaling up with the valley's population. Growth is the story in VMRC engagements — vendors regularly move from under the threshold, into review territory, and past the $2,000,000 audit line within a few years, and each step changes the engagement. The foothill counties are the opposite: small, dispersed providers covering mountain distances, where travel-cost documentation carries the 85/15 result. One quirk worth knowing: the town of San Andreas, the Calaveras County seat, sits in VMRC's territory — vendors there sometimes assume they belong to San Andreas Regional Center, which is actually a San Jose–based center serving four coastal counties.

Your deadline

Your independent report is due within nine months of your fiscal year-end, and the report plus any management letter must reach Valley Mountain Regional Center within 30 days of when your CPA issues it. There are no extensions under the statute. Calendar-year vendors (fiscal year-end December 31) have a September 30 deadline the following year — use our deadline calculator to map yours.

Where you submit: Valley Mountain Regional Center

Headquarters: Stockton, California

Service area: San Joaquin, Stanislaus, Amador, Calaveras, and Tuolumne counties

Main phone: (209) 473-0951

Official website: vmrc.net

Guidepost Inc. is an independent CPA firm engaged directly by vendors. We are not affiliated with Valley Mountain Regional Center or any regional center — independence is exactly what WIC §4652.5 requires of your audit or review.

Vendored with VMRC? Let's talk.

We'll confirm whether you need a review or an audit and quote a fixed fee.

Request a Free Quote

or call (415) 916-7010

Frequently asked questions

← All covered Regional Centers  ·  Full WIC §4652.5 guide

This page is general information about California Regional Center vendor audit requirements and is not legal or accounting advice for your specific situation. Contact center details are provided for vendor convenience and are subject to change; verify directly with the center.