Comprehensive External Compliance Audits
State agencies are audited by the Office of Audit Services (OAS) to determine whether compliance with requirements contained in delegations or exemptions granted by the Department of General Services (DGS) is met.
Overview
The Office of Audit Services (OAS) conducts comprehensive audits of the operations of other state agencies to determine compliance with requirements contained in delegations or exemptions granted by DGS. These audits involve a review of business management functions and services under the purview of the following divisions/offices: Legal Services, Fleet & Asset Management, Procurement, Risk and Insurance Management, and Real Estate Services.
The objective of these audits includes, but is not limited to, compliance with policies governing contracting, fleet administration, small business and disabled veteran business enterprises usage, driver safety and insurance, surplus property and real estate. Government Code Sections 14615 and 14619 give DGS the authority to conduct these audits.
Information Guides for Other Departments
How does a department increase its purchasing limits?
Departments that would like to increase its purchasing limits for non-IT good, IT goods, and IT services must contact Department of General Services, Procurement Division. Department that would like to increase its purchasing limits for non-IT services must contact Department of General Services, Office of Audit Services.
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$CAL as a lot of departments were or have been in the process of switching over to the FISCAL processes?
OAS staff will work with the department’s programs that are affected by the FI$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.
How often are external compliance audits conducted?
External audits are typically scheduled on a three-year revolving cycle depending on caseloads.
How are departments selected for external compliance audits?
Departments with the highest operating expense and equipment budgets are included in the yearly audit schedule, due to their higher risk factors. However, departments that have smaller operating budgets are also included in the yearly audit schedule to ensure a wide range of departments are covered.
Helpful Links
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.
Admin Order – AO # 06-05.1 is listed in SCM 1 but indicates you must contact OLS for a copy. There are no other AOs listed on the DGS website.
Purchasing Authority Delegations
Office of Legal Services Assigned Staff Attorney by Agency
Office of Legal Services Contract Delegation
Procurement Division Broadcast Bulletins
Office of Fleet and Asset Management Forms
Office of Fleet and Asset Management Resources
CONTACT
Department of General Services
Office of Audit Services
West Sacramento, CA 95605
(916) 376-5055