State High Risk Audit Program

Legislation that became effective in January 2005 authorizes the California State Auditor to develop a high-risk government agency audit program to identify, audit, and issue reports on any agency of the state that the State Auditor identifies as being at high risk for waste, fraud, abuse, and mismanagement or as having major challenges associated with its economy, efficiency, or effectiveness. The State Auditor publishes a list, every two years as required, of issue areas and/or state agencies that the State Auditor believes to be at high-risk. Then, as resources become available, the State Auditor conducts audits concerning those issue areas and agencies and publishes reports about the audits with recommendations for improving state government. The State Auditor also may require a state agency identified as being at high risk, or as responsible for all or a portion of a statewide issue to report periodically to the office regarding the status of the recommendations outlined in the report.

The regulations adopted for the State High Risk Program are accessible here. Additionally, this link directs you the State Auditor's reports about high risk issues and agencies.