Amended in Assembly March 21, 2013

California Legislature—2013–14 Regular Session

Assembly Bill No. 1305

Introduced by Assembly Member Gray

February 22, 2013

An act to begin delete amend Section 8546.3 of end delete begin insert add Section 8546.11 to end insert the Government Code, relating to the California State Auditor.

LEGISLATIVE COUNSEL’S DIGEST

AB 1305, as amended, Gray. The California State Auditor: begin delete duties. end delete begin insert duties: random auditor. end insert

begin insert

Existing statutory law establishes the California State Auditor’s Office, which is headed by the California State Auditor and has specified statutory duties, including the performance of statutorily mandated audits.

end insert begin insert

This bill would authorize the California State Auditor, in addition to any other duties prescribed by law, to conduct audits of 5 state departments each year, based on a random sampling methodology developed by the office.

end insert begin delete

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.

end delete begin delete

This bill would make technical, nonsubstantive changes to these provisions.

end delete

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:

begin insert

begin insert SECTION 1. end insert   

end insert

begin insert Section 8546.11 is added to the end insert begin insert Government Code end insert begin insert ,
to read: end insert

begin insert

begin insert 8546.11. end insert   

In addition to any other duties prescribed by law, the
California State Auditor shall conduct audits of five state
departments each year, based on a random sampling methodology
developed by the office.

end insert

begin delete

SECTION 1.  

Section 8546.3 of the Government Code is
amended to read:

8546.3.  

The California State Auditor shall examine and report
annually upon the financial statements prepared by the executive
branch of the state so that the Legislature and the public will be
informed of the adequacy of those financial statements in
compliance with generally accepted accounting principles. In
making that examination, the California State Auditor may make
the audit examination of accounts and records, accounting
procedures, and internal auditing performance that he or she
determines to be necessary to disclose all material facts necessary
to proper reporting under the federal Single Audit Act of 1984 (31
U.S.C. Sec. 7501 et seq.) and the purposes set forth in Section
8521.5.

end delete