Amended in Assembly March 21, 2013

California Legislature—2013–14 Regular Session

Assembly Bill No. 1218

Introduced by Assembly Member Gray

February 22, 2013

An act to amend Section 8546.1 of the Government Code, relating to the California State Auditor.

LEGISLATIVE COUNSEL’S DIGEST

AB 1218, as amended, Gray. California State Auditor: duties.

Existing law requires the California State Auditor to conduct financial and performance audits as directed by statute, begin delete 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 end delete begin insert and to conduct audits of a state or local governmental agencies or other publicly created entities as requested by the Joint Legislative Audit Committee end insert .

This bill begin insert also end insert would begin insert authorize the California State Auditor to conduct additional followup audit work that is reasonably related to findings and recommendations related to the above-described audits, as specified. The bill additionally would end insert make technical, nonsubstantive changes to these provisions.

Vote: majority. Appropriation: no. Fiscal committee:  begin delete no end delete begin insert yes end insert . State-mandated local program: no.

The people of the State of California do enact as follows:

SECTION 1.  

Section 8546.1 of the Government Code is
amended to read:

8546.1.  

(a) The California State Auditor shall conduct financial
and performance audits as directed by statute. The California State
Auditor may conduct these audits of any state agency as defined
by Section 11000, whether created by the California Constitution
or otherwise, any local governmental agency, including any city,
county, and school or special district, or any publicly created entity.
However, the California State Auditor shall not audit the activities
of the Milton Marks “Little Hoover” Commission on California
State Government Organization and Economy or the Legislature
to ensure compliance with government auditing standards.

(b) The California State Auditor shall conduct any audit of a
state or local governmental agency or any other publicly created
entity that is requested by the Joint Legislative Audit Committee
to the extent that funding is available and pursuant to the priority
established by the committee with respect to other audits requested
by the committee. Members of the Legislature may submit requests
for audits to the committee for its consideration and approval. Any
audit request approved by the committee shall be forwarded to the
California State Auditor as a committee request.

(c) The California State Auditor shall complete any audit in a
timely manner and pursuant to the “Government Auditing
Standards” published by the Comptroller General of the United
States.

begin insert

(d) The California State Auditor, after performing an audit
pursuant to subdivision (a) or (b), may conduct additional followup
audit work that is reasonably related to any findings and
recommendations related to those audits.

end insert begin delete

(d)

end delete

begin insert (e) end insert  Immediately upon completion of the audit, the California
State Auditor shall transmit a copy of the audit report to the
commission. Not later than 24 hours after delivery to the
commission, the California State Auditor shall deliver the report
to the Legislature, appropriate committees or subcommittees of
the Legislature, and the Governor. Once transmitted to these
parties, the report shall be made available to the public.