AB 1218, as introduced, Gray. California State Auditor: duties.
Existing law requires the California State Auditor to conduct financial and performance audits as directed by statute, which includes, among other things, that the California State Auditor complete any audit in a timely manner and in accordance with the “Government Auditing Standards” published by the Comptroller General of the United States.
This bill would make technical, nonsubstantive changes to these provisions.
Vote: majority. Appropriation: no. Fiscal committee: no. State-mandated local program: no.
The people of the State of California do enact as follows:
Section 8546.1 of the Government Code is
2amended to read:
(a) The California State Auditor shall conduct financial
4and performance audits as directed by statute. The California State
5Auditor may conduct these audits of any state agency as defined
6by Section 11000, whether created by the California Constitution
7or otherwise, any local governmental agency, including any city,
8county, and school or special district, or any publicly created entity.
P2 1However, the California State Auditor shall not audit the activities
2of the Milton Marks “Little Hoover” Commission on California
3State Government Organization and Economy or the Legislature
4tobegin delete assureend deletebegin insert ensureend insert compliance with government auditing
standards.
5(b) The California State Auditor shall conduct any audit of a
6state or local governmental agency or any other publicly created
7entity that is requested by the Joint Legislative Audit Committee
8to the extent that funding is available andbegin delete in accordance withend delete
9begin insert pursuant toend insert the priority established by the committee with respect
10to other audits requested by the committee. Members of the
11Legislature may submit requests for audits to the committee for
12its consideration and approval. Any audit request approved by the
13committee shall be forwarded to the California State Auditor as a
14committee request.
15(c) The California State Auditor shall complete any audit in a
16timely manner andbegin delete in accordance withend deletebegin insert
pursuant toend insert the
17“Government Auditing Standards” published by the Comptroller
18General of the United States.
19(d) Immediately upon completion of the audit, the California
20State Auditor shall transmit a copy of the audit report to the
21commission. Not later than 24 hours after delivery to the
22commission, the California State Auditor shall deliver the report
23to the Legislature, appropriate committees or subcommittees of
24the Legislature, and the Governor. Once transmitted to these
25parties, the report shall be made available to the public.
O
99