2020-114 Audit Scope and Objectives

California Air Resources Board— Greenhouse Gas Reduction Programs

The audit by the California State Auditor will provide independently developed and verified information related to the California Air Resources Control Board's (CARB) oversight of greenhouse gas (GHG) reduction programs related to transportation. The audit's scope will include, but not be limited to, the following activities:

  1. Review and evaluate the laws, rules, and regulations significant to the audit objectives.
  2. Identify the number and type of CARB's GHG emission reduction programs in the transportation sector.
  3. Determine the extent to which CARB's programs overlap and how they may interact with one another.
  4. For a selection of CARB's GHG emission reduction programs in the transportation sector, identify the following:
    1. Whether CARB assesses the effects of the programs on communities and households after it has implemented those programs. Assess, to the extent possible, how each program has affected households and communities, including those of different economic status, ethnicities, and locations throughout California.
    2. The annual GHG emission reductions that result from each program and whether those reductions result from moving emissions, rather than eliminating them.
    3. The programs' cost-effectiveness, including social benefits and costs, and compare them to other GHG emission reduction programs, such as the cap-and-trade program.
    4. To the extent possible, the number of program participants who may have changed their behavior without the program and whether CARB's strategies to reduce the occurrence of this issue have been successful.
    5. To the extent possible, whether the programs' activities have contributed to the development of a diverse and equitable workforce in the affected industries.
  5. Assess the process CARB uses to create initial statements of reasons for proposing new GHG reduction programs in the transportation sector, including the following:
    1. How it considers effects of a program on air quality, the environment, administrative costs, the overall economy, and low-income and disadvantaged communities.
    2. How it considers potential interactions and effects with existing policies and programs.
  6. Assess whether changes to GHG emission reduction programs in the transportation sector should be addressed through changes to state law or regulation.
  7. Review and assess any other issues that are significant to the audit.

California State Auditor's Office
02/26/2020