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, and to conduct audits of a state or local governmental agencies or other publicly created entities as requested by the Joint Legislative Audit Committee.
This bill also would authorize the California State Auditor to conduct additional followup audit work that isbegin delete reasonablyend delete related to findings and recommendations related to the above-described audits, as specified. The bill additionally would make technical, nonsubstantive changes to these provisions.
Vote: majority. Appropriation: no. Fiscal committee: yes. 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
2and performance audits as directed by statute. The California State
3Auditor may conduct these audits of any state agency as defined
4by Section 11000, whether created by the California Constitution
5or otherwise, any local governmental agency, including any city,
6county, and school or special district, or any publicly created entity.
7However, the California State Auditor shall not audit the activities
8of the Milton Marks “Little Hoover” Commission on California
9State Government Organization and Economy or the Legislature
10to ensure compliance with government auditing standards.
11(b) The California State Auditor shall conduct any audit of a
12state
or local governmental agency or any other publicly created
13entity that is requested by the Joint Legislative Audit Committee
14to the extent that funding is available and pursuant to the priority
15established by the committee with respect to other audits requested
16by the committee. Members of the Legislature may submit requests
17for audits to the committee for its consideration and approval. Any
18audit request approved by the committee shall be forwarded to the
19California State Auditor as a committee request.
20(c) The California State Auditor shall complete any audit in a
21timely manner and pursuant to the “Government Auditing
22Standards” published by the Comptroller General of the United
23States.
24(d) The California State Auditor, after performing an audit
25pursuant to subdivision (a) or
(b), may conduct additional followup
26audit work that isbegin delete reasonablyend delete related to any findings and
27recommendations related to those audits.
28(e) Immediately upon completion of the audit, the California
29State Auditor shall transmit a copy of the audit report to the
30commission. Not later than 24 hours after delivery to the
31commission, the California State Auditor shall deliver the report
32to the Legislature, appropriate committees or subcommittees of
33the Legislature, and the Governor. Once transmitted to these
34parties, the report shall be made available to the public.
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