2023-129 Audit Scope and Objectives
Department of General Services—Tropical Forest Commodities
The audit by the California State Auditor will provide independently developed and verified information related to the Department of General Services' (DGS) tracking of tropical forest commodity procurements and the State's implementation of the Transparency in Supply Chains Act. The audit's scope will include, but not be limited to, the following activities:
- Review and evaluate the laws, rules, and regulations significant to the audit objectives.
- Assess the State's implementation and enforcement of the Transparency in Supply Chains Act. Consider ways to improve the methods for identifying non-compliance and ensuring improvement.
- For the most recent year of the State's procurement of goods or services containing raw or processed forms of forest-risk commodities (palm oil, soy, beef, leather, paper, rubber, cocoa, coffee, wood, and wood pulp), determine the following: the size and type of supplying businesses, the quantity of goods and services acquired, and the dollar value of the procurements.
- Assess how DGS tracks procurement of products that may contain tropical forest-risk commodities. Determine whether any barriers, legislative or otherwise, exist for DGS to track these commodities and their supply chains. Consider how DGS could improve its methods for tracking procurement of tropical forest-risk commodities and whether existing laws require further amendments to achieve the State's goals.
- Review and assess the State's procurement and potential procurement of biofuels that may result in deforestation or associated human rights violations.
- Review and assess any other issues that are significant to the audit, including whether the State is inadvertently contributing to tropical rainforest deforestation.
California State Auditor's Office