What is the test for admitting a statement from a minor victim describing sexual abuse?

Under Evidence Code section 1360, the trial court may admit as an exception to the hearsay rule a prior statement from a minor victim describing acts of sexual abuse. As a foundational prerequisite for admissibility, the statute requires the trial court to conduct a hearing outside the presence of the jury to ensure "the time, content, and circumstances of the statement provide sufficient indicia of reliability." (Evid. Code, 1360, subd. (a)(2).) The statute also requires the prosecution to give notice of its intent to admit such statements and to show the victim is unavailable if he or she does not testify at trial. (Id., at subds. (a)(3), (b).) These requirements ensure the defendant's due process and confrontation rights will be protected when such statements are admitted against him at trial. (People v. Eccleston (2001) 89 Cal.App.4th 436, 442-450; People v. Brodit (1998) 61 Cal.App.4th 1312, 1325-1327.)