CALIFORNIA STATE AUDITOR’S OFFICE - 7380

(Revised: 08/2020)

The California State Auditor’s Office (State Auditor) was created in 1993 and serves as the state’s independent external auditor. To assure its independence, the law frees the State Auditor from the control of the executive and legislative branches. The State Auditor promotes the effective and efficient administration and management of public funds and programs by providing independent, nonpartisan, accurate, transparent, and objective assessments of the state’s financial and operational activities. The State Auditor does the following:

 

  • Performs independent audits of the programs and fiscal operations of state government.
  • Provides objective information to the Legislature, Governor, and other interested parties about the state's financial condition.
  • Identifies statewide issues or specific government entities as a high risk for waste, fraud, abuse, and mismanagement.
  • Administers the California Whistleblower Protection Act, which has broad authority to perform investigations into allegations of improper governmental activities.
  • Annually conducts California’s Single Audit, which includes an audit of the state’s financial statements, a review of internal controls over financial reporting and compliance with federal program requirements, and additional tests of compliance with federal and state laws and regulations.

 

Visit the California State Auditor’s Office website at https://www.auditor.ca.gov for additional information.

Search Entire Manual

Print Entire SAM Manual