State Auditor's Authority
The California State Auditor annually conducts approximately 35 performance, financial, and compliance audits as well as numerous investigations of alleged legal or regulatory violations by state employees. For more than 45 years, the California State Auditor, previously the Auditor General, has been a resource to the Legislature for oversight and accountability, and as such, conducts these independent, nonpartisan audits. The audits and investigations by California State Auditor's Office originates from:
- Statutory mandates
- Requests approved by the Joint Legislative Audit Committee
- Designation of a program or agency as high-risk for waste, fraud, mismanagement, or that have major challenges that relate to efficiency or effectiveness
- Allegations of improper conduct by state employees
The California State Auditor is the only state entity that is given full access to all records of state and local agencies, special districts, and school districts. General powers of the California State Auditor include the ability to subpoena records, take depositions, and administer oaths. In all cases, information obtained by the California State Auditor that is legally confidential must be protected from release from the public.