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California State Auditor Logo COMMITMENT • INTEGRITY • LEADERSHIP

State High Risk
The California State Auditor’s Updated Assessment of High-Risk Issues Faced by the State and Select State Agencies

Report Number: 2019-601

Selected Abbreviations Used in This Report

CAFR Comprehensive Annual Financial Report
CalHR California Department of Human Resources
CalPERS California Public Employees’ Retirement System
CalSTRS California State Teachers’ Retirement System
CDCR California Department of Corrections and Rehabilitation
CDT California Department of Technology
CSU California State University
LAO Legislative Analyst’s Office
LCAPs Local Control Accountability Plans
LCFF Local Control Funding Formula
MHSA Mental Health Services Act
OIG Office of the Inspector General
OPEB Other Postemployment Benefits
PAL Project Approval Lifecycle
PPIC Public Policy Institute of California
UC University of California