$150K Service Contract Delegation Program Audits
State agencies that have been granted $150,000 service contract approval exemption by the Department of General Services (DGS) are required to conduct an audit of their contracting program using DGS’ Audit Guide and submit their final report to the department every two years per Public Contract Code (PCC) section 10351.
As required by PCC Section 10352, for each final audit report submitted, DGS will schedule a quality control reviews of the audit performed to ensure compliance with the departments' delegation.
The Contracting Program Audit Guide for Departments with $150K Exemption has been provided below. This audit guide is required to be used when an audit is required as a condition for exemption of an agency's contracts from approval by Department of General Services, Office of Legal Services.
Information Guides for Other Departments
Where are audit reports posted?
Final audit reports conducted by OAS are posted to the OAS website within 5 – 7 business days after issuance.
How is OAS preparing to audit for FI$CAL as a lot of departments were or have been in the process of switching over to the FI$CAL processes?
OAS staff will work with the department’s programs that are affected by the FI$Cal implementation.
How often are delegated purchasing audits conducted by OAS?
OAS conducts an audit of departments delegated purchasing once in each three-year period per PCC section 10333.
Management Memos - A Management Memo is used for the distribution of management or policy information to state entities and often is a preliminary amendment to the State Administrative Manual.
State Contracting Manual Volume 1 and State Contracting Manual Volume 2, 3 and FI$Cal - A resource to those in California state government who are involved in the state’s contracting process. It provides the policies, procedures and guidelines to promote sound business decisions and practices in securing necessary services for the state.
State Administrative Manual - A reference resource for statewide policies, procedures, requirements and information developed and issued by authoring agencies which include the Department of Finance (DOF), Department of Human Resources (CalHR), Department of General Services (DGS), California Department of Technology (CDT), and the Governor's Office.
Department of General Services
Office of Audit Services
West Sacramento, CA 95605