SCA 1, as introduced, Wyland. State Auditor: duties.
Existing statutory law, commencing January 1, 2013, 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. Existing statutory law, commencing January 1, 2013, states that the California State Auditor’s Office, in order to be free of organizational impairments to independence, shall be independent of the executive branch and legislative control.
This measure would require the California State Auditor to biennially conduct a specified financial audit and performance evaluation of each state program, including the administration or oversight of that program by the department or agency that is responsible for the program, and submit a report of the results of that financial audit and performance evaluation to the Legislature, as prescribed. This measure would require the committee that considers the budget in each house of the Legislature to meet and consider recommendations made in each performance evaluation within 90 days of submission by the California State Auditor. This measure would require the California State Auditor to make each financial audit and performance evaluation available to the public on an Internet Web site and in hardcopy format and require the Legislature to appropriate to the California State Auditor’s Office funds as necessary to implement these provisions.
Vote: 2⁄3. Appropriation: no. Fiscal committee: yes. State-mandated local program: no.
P2 1Resolved by the Senate, the Assembly concurring, That the
2Legislature of the State of California at its 2013-14 Regular
3Session commencing on the third day of December 2012,
4two-thirds of the membership of each house concurring, hereby
5proposes to the people of the State of California, that the
6Constitution of the State be amended as follows:
That Section 10 is added to Article III thereof, to read:
(a) Not later than January 1, 2015, and no less
9frequently than every two years thereafter, the California State
10Auditor, or his or her successor, shall conduct a financial audit
11and performance evaluation of each state government program,
12including the administration or oversight of that program by each
13department or agency that is responsible for the program, and shall
14submit to the Legislature a report of the results of that financial
15audit and performance evaluation.
16(b) Within 90 calendar days after the date that the California
17State Auditor, or his or her successor, submits a report of the results
18of a financial audit and performance evaluation to the Legislature
19pursuant to subdivision (a), the committee that considers the budget
20in
each house of the Legislature shall meet and consider the
21recommendations made in the performance evaluation pursuant
22to paragraph (5) of subdivision (d).
23(c) The financial audit of each program conducted under this
24section shall include, but not be limited to, all of the following:
25(1) A description of all expenditures for the program for the
26immediately preceding 10 years, including expenditures of money
27from the General Fund, special funds, and federal funds.
28(2) Identification of the amounts appropriated for the purposes
29of the program, and the funds from which those appropriations
30were made, for the immediately preceding 10 years.
31(3) Identification of any discrepancy between the amount of
32moneys in a program’s special fund and the amount of moneys
in
33that special fund as reported to the Controller and the Director of
34Finance.
P3 1(d) Each performance evaluation of a program conducted under
2this section shall include, but not be limited to, all of the following:
3(1) A statement of the purposes of the program, including the
4intent of the Legislature pursuant to any measure enacted to
5establish or modify the program.
6(2) A discussion of the history of the program.
7(3) A description of all sources of funding for the program, and
8an evaluation of the cost-effectiveness of the program.
9(4) An evaluation of the success of the program, including an
10explanation of the methodology used to evaluate that success.
11(5) Recommendations as to how the program may be made more
12efficient and effective, or as to whether the program should be
13eliminated.
14(6) Any related information or evaluation the California State
15Auditor deems appropriate.
16(e) The California State Auditor shall make each financial audit
17and performance evaluation prepared pursuant to this section
18available to the public on an Internet Web site and in a hardcopy
19format.
20(f) The Legislature shall appropriate to the California State
21Auditor’s Office, or any successor entity, funds as necessary to
22implement this section.
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