California Legislature—2013–14 Regular Session

Assembly BillNo. 1305


Introduced by Assembly Member Gray

February 22, 2013


An act to amend Section 8546.3 of the Government Code, relating to the California State Auditor.

LEGISLATIVE COUNSEL’S DIGEST

AB 1305, as introduced, Gray. The California State Auditor: duties.

Existing law requires the California State Auditor to examine and report annually upon the financial statements prepared by the executive branch of the state, as specified.

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:

P1    1

SECTION 1.  

Section 8546.3 of the Government Code is
2amended to read:

3

8546.3.  

The California State Auditor shall examine and report
4annually upon the financial statementsbegin delete otherwiseend delete prepared by the
5executive branch of the state so that the Legislature and the public
6will be informed of the adequacy of those financial statements in
7compliance with generally accepted accounting principles. In
8making that examination, the California State Auditor may make
9the audit examination of accounts and records, accounting
10procedures, and internal auditing performance that he or she
P2    1determines to be necessary to disclose all material facts necessary
2to proper reportingbegin delete in accordance withend deletebegin insert underend insert the federal Single
3Audit Act of 1984 (31 U.S.C. Sec. 7501 et seq.) and the purposes
4set forth in Section 8521.5.



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