BILL ANALYSIS
AB 1493
Page 1
Date of Hearing: June 5, 2001
ASSEMBLY COMMITTEE ON RULES
Dennis Cardoza, Chair
AB 1493 (Keeley) - As Amended: May 3, 2001
SUBJECT : Bureau of State Audits: clarification of duties.
SUMMARY : Clarifies the duties of the State Auditor and Bureau of
State Audits by cleaning-up statutory references.
Specifically, this bill :
1) Deletes obsolete references to the Auditor General and,
where the duty has been assumed by the State Auditor,
corrects the reference.
1) Makes various other technical and non-substantive changes.
EXISTING LAW : In 1955, the Legislature created the Joint
Legislative Audit Committee (JLAC) and the Office of the Auditor
General. The Auditor General and his/her staff held exempt
positions and were classified as employees of the State
Legislature. It was the duty of the Auditor General to examine
and report upon the financial statements of state funds prepared
by the executive branch of the state to the end that the
Legislature will be informed independently as to whether such
statements present fairly the financial position of state funds
and the results of their operations. In addition, it was the
duty of the Auditor General to make such special audits and
investigations of any agency, whether created by Constitution or
otherwise, as may be requested by the Legislature or any
committee of the Legislature through the JLAC.
As of December 4, 1992, the Office of Auditor General became
nonexistent. The Office of Auditor General and the Legislative
Analyst's Office were both severely reduced due to Proposition
140 (legislative term limits).
AB 1944 (Chapter 1, Statutes of 1992) provided monetary relief
to the Auditor General's office for the 1991-92 fiscal year.
SCA 34 by former Senator Maddy, which would have established the
Office of the Auditor General, was defeated at the 1992 November
General Election.
In 1993, Senators Maddy and Roberti authored SB 37 (Chapter 12,
AB 1493
Page 2
Statutes of 1993), which created the Bureau of State Audits
under the Little Hoover Commission, headed by the State Auditor
who would be appointed by the Governor to a four-year term from
a list of three qualified individuals submitted by the JLAC by a
vote of at least a majority of the committee membership from
each house of the Legislature. SB 37 provided that the bureau
shall examine and report annually upon the financial statements
prepared by the executive branch of the state; perform other
related assignments, including performance audits, that are
mandated by statute; and administer the Reporting of Improper
Governmental Activities Act. It further required the bureau to
conduct audits and investigations of public entities requested
by the JLAC to the extent that funding is available. While SB
37 retained much of the law concerning the duties and powers of
the Auditor General, it did not change all references in code
from Auditor General to State Auditor.
FISCAL EFFECT : Unknown.
COMMENTS : None.
REGISTERED SUPPORT / OPPOSITION :
Support
None on file.
Opposition
None on file.
Analysis Prepared by : Lia Lopez / RLS. / (916)319-2800