Frequently Asked Questions

What is the California State Auditor?

The California State Auditor is the State's independent external auditor that provides independent, nonpartisan, accurate, and timely assessments of California government's financial and operational activities in compliance with generally accepted government auditing standards. The California State Auditor's Office reports its findings to the legislature and recommends actions that lead to improving government operations, which save the state and taxpayers millions of dollars.

The State Auditor's Office:

  • Is the only state entity that is given full access by law to all records of state and local agencies, special districts, and school districts.
  • Possesses the authority to perform financial, compliance, performance and contract audits as directed by statute or as approved by the Joint Legislative Audit Committee.
  • Administers the California Whistleblower Protection Act which has broad authority to perform independent investigations into complaints that state employees have engaged in improper conduct.
  • Brings together a group of individuals with depth and breadth of experience and commitment to the creation of positive reform by following the highest standards of integrity and auditing principles.
  • Makes audits and reviews available as resources.
  • Issues a high risk list every two years that identifies, audits, and issues reports with recommendations for improvement in areas detected.
  • Follows up on recent audits and reports of any corrective action taken.

What is an Audit?

An audit is an assessment of information for an organization, project, individual, or entity. Audits are conducted to provide insight on internal structure and its effectiveness, evaluation of an entity's performance, pursue any misconduct or wrong, determine the accuracy of information and propose solutions to problems identified. The goal of the California State Auditor is to report its finding to the legislature, recommend actions that lead to the improvement of government operations, which save taxpayers millions of dollars.

The California State Auditor evaluates and assesses:

  • Contracting practices
  • Management and administrative performance
  • Financial viability
  • Compliance with state and federal laws
  • State agencies or issue areas that are considered high risk for waste, fraud, abuse or mismanagement
  • Traditional financial statements
  • Government programs
  • Strategic plans and business processes
  • Information technology systems
  • Fairness of state charges and fees
  • Fulfillment of state departments mission statements and objectives
  • Department-wide operations

The assessments, audits, and evaluations involve:

  • Measuring performance
  • Assessing efficiency and effectiveness
  • Testing key management and administrative controls
  • Offering insights and solutions for value-added approaches, process improvements and future strategies based on independent assessments

What is the Audit Process?

Any member of the Legislature can request the California State Auditor to conduct an audit using two venues—through a request to the Joint Legislative Audit Committee (JLAC), a 14-member committee comprised of seven Senators and seven Assembly Members or through legislation.

JLAC audits, or discretionary audits, may evaluate any state agency, city, county, school or special district. Mandated audits are typically written into law creating or amending a program or entity or incorporated into the annual Budget Act.

How Do I Request an Audit?

Steps to request a discretionary audit:

  • Submit a letter to the Chair of JLAC setting out the topic and potential scope of the requested audit.
  • Review the audit analysis prepared by the California State Auditor's Office to ensure concerns are addressed. The audit analysis is confidential until the public hearing and outlines the issues, scope of the audit, and the California State Auditor's estimated timeline.
  • Present at the JLAC hearing as they deliberate the request.

What Happens Once an Audit Is Approved?

  • The California State Auditor will begin the auditing process when the resources become available.
  • State law precludes the California State Auditor from discussing or disclosing any aspect of the audit once the audit commences.

What Happens After the Audit Is Completed?

  • The California State Auditor will release a report to the public.
  • The California State Auditor is available to discuss the results of the audit with any member or its staff with priority given to the requestor.
  • The California State Auditor is available to the Legislature to testify on the results of completed audits.
  • The California State Auditor requests auditees to report their progress implementing recommendations at 60 days, 6 months and one year. California State Auditor's Office annually reports to the Legislature the auditee's progress in implementing recommendations

Whom Should I Contact About an Audit?

The Chief of Legislative Affairs and Chief of Public Affairs are available for any inquiries and can be reached at (916) 445-0255, ext. 292.

How Do I Apply To Work for the California State Auditor?

The California State Auditor is seeking motivated candidates who already have or are within a year of graduating with a degree in accounting, business, finance, economics, or MPA/MPP/MBA/JD graduate degrees. Candidates must have strong analytical and writing skills -- and a desire to be challenged -- to apply to join our team in Sacramento. No experience is required; we will train you.

If you are interested in working with the California State Auditor, please submit your resume with a completed application. Applicants should submit a completed application and resume to us:

By Mail:
California State Auditor
Attn: Recruiting Team
555 Capitol Mall, Suite 300
Sacramento, California 95814

By E-mail: Recruiter@bsa.ca.gov

By Fax: (916) 322-7801

The final filing date is typically in April of each year to be considered for the current recruiting cycle. Applications and resumes received after the final filing date will be considered for the next recruiting cycle, which typically begins in September. If you have any questions, contact our Recruiting Team, recruiter@bsa.ca.gov or call (800) 555-5207.

You can also use an online copy of our Auditor Evaluator application.

What is the California Whistleblower Protection Act?

Under The California Whistleblower Protection Act, the California State Auditor has broad authority to perform independent investigations into complaints that state employees have allededly engaged in improper conduct.

Individuals can submit complaints of state employee misconduct by calling the State Auditor's Whistleblower Hotline (1-800-952-5665); or by submitting their complaint in writing either by electronic or regular mail. The California State Auditor's Office carefully reviews each complaint, and determines whether to conduct a full investigation. At the completion of an investigation where the California State Auditor is able to substantiate the complaint, the California State Auditor reports the results to the agency where the alleged wrongdoing occurred. Twice each year, the California State Auditor summarizes the results from its investigations to the Legislature, the Governor, and the public. When appropriate, the California State Auditor also refers the complaint to the appropriate prosecutorial or law enforcement entity. Although the California State Auditor does not have enforcement authority under the Whistleblower Act, state agencies are required to report back to the California State Auditor on what actions they have taken in response to a completed investigation.

California State Auditor Seal
California State Auditor, Bureau of State Audits
555 Capitol Mall, Suite 300, Sacramento, CA 95814
(916) 445-0255