AB 661, as introduced, Beth Gaines. State government: FISMA.
Existing law, the Financial Integrity and State Manager’s Accountability Act of 1983 (FISMA), provides that state agency heads are responsible for the establishment and maintenance of a system or systems of internal accounting and administrative control within their agencies, as specified. Existing law requires that state agency heads covered by the FISMA shall, biennially, conduct an internal review and prepare a report on the adequacy of the agency’s systems of internal accounting, administrative control, and monitoring practices. Copies of the reports are required to be submitted to the Legislature, the California State Auditor, the Controller, the Treasurer, the Attorney General, the Governor, the director, and to the State Library where the copies are required to be available for public inspection.
This bill would also require the report to be posted on the agency’s web site within 5 days of finalization.
Vote: majority. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 13405 of the Government Code is
2amended to read:
(a) To ensure that the requirements of this chapter are
4fully complied with, the head of each state agency that the director
5determines is covered by this section shall, on a biennial basis but
6no later than December 31 of each odd-numbered year, conduct
7an internal review and prepare a report on the adequacy of the
8agency’s systems of internal accounting, administrative control,
9and monitoring practices in accordance with the guide prepared
10by the director pursuant to subdivision (d).
11(b) The report, including the state agency’s response to review
12recommendations, shall be signed by the head of the agency and
13addressed to the agency secretary, or the director for agencies
14without a secretary. Copies of the reports shall bebegin insert
posted on the
15agency’s end insertbegin insertweb site within five days of finalization, andend insert submitted
16to the Legislature, thebegin insert Californiaend insert State Auditor, the Controller, the
17Treasurer, the Attorney General, the Governor, the director, and
18to the State Library where they shall be available for public
19inspection.
20(c) The report shall identify any material inadequacy or material
21weakness in an agency’s systems of internal accounting and
22administrative control that prevents the head of the agency from
23stating that the agency’s systems comply with this chapter. No
24later than 30 days after the report is submitted, the agency shall
25provide to the director a plan and schedule for correcting the
26identified inadequacies and
weaknesses, which shall be updated
27every six months until all corrections are completed.
28(d) The director, in consultation with the State Auditor and the
29Controller, shall establish, and may modify from time to time as
30necessary, a system of reporting and a general framework to guide
31state agencies in conducting internal reviews of their systems of
32internal accounting and administrative control.
33(e) The director, in consultation with the State Auditor and the
34Controller, shall establish, and may modify from time to time as
35necessary, a general framework of recommended practices to guide
P3 1state agencies in conducting active, ongoing monitoring of
2processes for internal accounting and administrative control.
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