BILL ANALYSIS
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|SENATE RULES COMMITTEE | AB 1493|
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THIRD READING
Bill No: AB 1493
Author: Keeley (D)
Amended: 5/3/01 in Assembly
Vote: 21
SENATE GOVERNMENTAL ORG. COMMITTEE : 13-0, 7/10/01
AYES: Vincent, Johnson, Brulte, Chesbro, Dunn,
Johannessen, Karnette, Knight, Machado, Morrow,
O'Connell, Perata, Soto
ASSEMBLY FLOOR : 75-0, 6/6/01 - See last page for vote
SUBJECT : Bureau of State Audits
SOURCE : State Auditor
DIGEST : This bill clarifies the duties of the State
Auditor and the Bureau of State Audits (BSA), by cleaning
up statutory references. The bill deletes obsolete
references to the Auditor General and, where the duty has
been assumed by the State Auditor, corrects the reference.
This bill also makes various other technical and
non-substantive changes.
ANALYSIS : Existing law establishes the Bureau of State
Audits under the Direction of the Milton Marks Commission
on California State Government Organization and Economy,
and generally provides that all references to the Auditor
General or the office of the Auditor General concerning the
conducting of audits will be deemed to refer directly to
these two parties.
CONTINUED
AB 1493
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Background
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 so the
Legislature would be informed independently as to whether
such statements presented 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 JLAC.
As of December 4, 1992, the Office of Auditor General
became nonexistent. In Addition, 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, Statutes of 1993), which created BSA 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 JLAC, by a vote
of at least a majority of the committee membership from
each house of the Legislature. SB 37 provided that BSA
must 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 BSA to conduct audits and investigations
AB 1493
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of public entities requested by 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.
The author is carrying this bill to delete obsolete
references to the Auditor General and, where the duty has
been assumed by the State Auditor, correct the reference.
The bill also makes other technical and non-substantive
changes.
Prior legislation
SB 37 (Maddy) Chapter 12, Statutes of 1993. Essentially,
this measure created the Bureau of State Audits in state
government under the Milton Marks Commission on California
State Government Organization and Economy (the Little
Hoover Commission). Transferred all functions of the then
existing State Auditor General to the new Bureau of State
Audits as specified.
FISCAL EFFECT : Appropriation: No Fiscal Com.: No
Local: No
SUPPORT : (Verified 7/11/01)
State Auditor (source)
ASSEMBLY FLOOR :
AYES: Aanestad, Alquist, Aroner, Ashburn, Bates, Bogh,
Briggs, Calderon, Bill Campbell, Canciamilla, Cardenas,
Cardoza, Cedillo, Chan, Chavez, Chu, Cogdill, Cohn,
Corbett, Correa, Cox, Daucher, Diaz, Dickerson, Dutra,
Firebaugh, Florez, Frommer, Goldberg, Harman, Havice,
Hollingsworth, Horton, Jackson, Keeley, Kehoe, Kelley,
Koretz, La Suer, Leach, Leslie, Liu, Longville,
Lowenthal, Maddox, Maldonado, Matthews, Migden, Mountjoy,
Nakano, Nation, Negrete McLeod, Oropeza, Robert Pacheco,
Rod Pacheco, Papan, Pavley, Pescetti, Richman, Runner,
Salinas, Shelley, Simitian, Steinberg, Strickland,
Strom-Martin, Thomson, Vargas, Wayne, Wesson, Wiggins,
Wright, Wyland, Wyman, Hertzberg
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TSM:sl 6/25/02 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
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