BILL ANALYSIS �
------------------------------------------------------------
|SENATE RULES COMMITTEE | SB 1395|
|Office of Senate Floor Analyses | |
|1020 N Street, Suite 524 | |
|(916) 651-1520 Fax: (916) | |
|327-4478 | |
------------------------------------------------------------
THIRD READING
Bill No: SB 1395
Author: Rubio (D)
Amended: 5/15/12
Vote: 21
SENATE GOVERNMENTAL ORGANIZATION COMM. : 12-1, 4/24/12
AYES: Wright, Berryhill, Calderon, Cannella, Corbett, De
Le�n, Evans, Hernandez, Padilla, Walters, Wyland, Yee
NOES: Anderson
SENATE APPROPRIATIONS COMMITTEE : Senate Rule 28.8
SUBJECT : State Auditor
SOURCE : Bureau of State Audits
DIGEST : This bill renames the Bureau of State Audits as
the State Auditors Office and makes other minor code
maintenance changes. This bill prohibits existing
supplies, forms, insignias, sign, or logos from being
destroyed or changed as a result of changing the name of
the Bureau of State Audits to the State Auditor's Office,
and those materials shall continue to be used until
exhausted or unserviceable.
Senate Floor Amendments of 5/15/12 rename the State Auditor
the California State Auditor.
ANALYSIS : SB 37 (Maddy, Chapter 12, Statutes of 1993)
created the Bureau of State Audits (BSA) as part of the
CONTINUED
SB 1395
Page
2
Executive Branch. To assure its independence, the BSA is
free from the control of the Executive and Legislative
branches; the Milton Marks "Little Hoover" Commission
oversees its administrative operations. The BSA, under the
direction of the State Auditor, performs an annual
examination (single audit) of the State's general-purpose
financial statements as prepared by the State Controller's
Office. The federal government, as a condition of
receiving federal funds, requires this audit. The single
audit also includes a review of major federal programs for
compliance with federal laws and regulations, and
recommendations to improve the State's financial systems
and internal control.
The BSA also conducts financial and performance audits as
directed by statute, and other government audits requested
by the Joint Legislative Audit Committee. The BSA has the
explicit authority to audit any entity that receives state
funds. Consequently, it sometimes audits at the local
government level. In addition, the BSA administers the
"Reporting of Improper Governmental Activities Act," which
includes a hotline for anonymous reporting.
Existing law provides that the State Auditor is appointed
by the Governor, from a list submitted by the Joint
Legislative Audit Committee, to a four-year term.
Comments
According to the author's office, this bill simply intends
to rename the "Bureau of State Audits" as the "State
Auditor's Office."
FISCAL EFFECT : Appropriation: No Fiscal Com.: Yes
Local: No
SUPPORT : (Verified 5/15/12)
Bureau of State Audits (source)
DLW:do 5/16/12 Senate Floor Analyses
SUPPORT/OPPOSITION: SEE ABOVE
SB 1395
Page
3
**** END ****