The California State Auditor's Office (CSA), formerly known as the Office of the Auditor General and later the Bureau of State Audits (BSA), is the

supreme audit institution A supreme audit institution is an independent national-level institution which conducts audits of government activities. Most supreme audit institutions are established in their country's constitution, and their mandate is further refined in natio ...

of the

Government of California The government of California is the governmental structure of the U.S. state of California as established by the Constitution of California, California Constitution. California uses the separation of powers system to structure its government. It ...

. It is headed by the State Auditor who is appointed by the

Governor A governor is an politician, administrative leader and head of a polity or Region#Political regions, political region, in some cases, such as governor-general, governors-general, as the head of a state's official representative. Depending on the ...

to a 4-year term from a list of 3 qualified individuals submitted by the Joint Legislative Audit Committee of the

California State Legislature The California State Legislature is the bicameral state legislature of the U.S. state of California, consisting of the California State Assembly (lower house with 80 members) and the California State Senate (upper house with 40 members). ...

. California law requires the bureau to examine and report annually upon the financial statements prepared by the executive branch of the state; perform other related assignments, including performance audits, that are mandated by statute; administer the Reporting of Improper Governmental Activities Act; and conduct audits and investigations of public entities requested by the Joint Legislative Audit Committee to the extent that funding is available. The auditors investigate

whistleblower Whistleblowing (also whistle-blowing or whistle blowing) is the activity of a person, often an employee, revealing information about activity within a private or public organization that is deemed illegal, immoral, illicit, unsafe, unethical or ...

complaints against state agencies and provides the report to the governor and legislature. The agencies have 60 days to report on any disciplinary and corrective actions they take. The CSA also helps implement the Citizens Redistricting Commission per California Proposition 11 (2008) and California Proposition 20 (2010). Although the bureau is located within the executive branch, state law grants the CSA independence from executive branch oversight. The bureau is overseen by the Little Hoover Commission, an independent state oversight agency.

References

External links

Official websiteJoint Legislative Audit CommitteeOffice of the Auditor General - Past Reports

Auditor An auditor is a person or a firm appointed by a company to execute an audit.Practical Auditing, Kul Narsingh Shrestha, 2012, Nabin Prakashan, Nepal To act as an auditor, a person should be certified by the regulatory authority of accounting an ...

Government agencies established in 1993 1993 establishments in California State auditors and comptrollers of the United States {{California-poli-stub