The Little Hoover Commission’s statutory oversight responsibilities for the California State Auditor are defined in California Government Code Section 8542 through 8544.5(d) and fall into three categories:

1. Review all California State Auditor final audit reports and make recommendations to the Legislature, the Governor and the public concerning the operations of the State.
    
2. Contract for and review an annual independent audit of the State Audit Fund and the operation of the California State Auditor to assure compliance with state laws, including Government Code Section 8546.
    
3. Oversee the California State Auditor’s contracting activities, affirmative action plan and compliance with the State Administrative Manual.

To ensure adequate oversight of the operation of the California State Auditor, the Commission contracts with an independent public accountant to audit the State Audit Fund and the operation of the Auditor to assure compliance with state laws.

The most recent audit report is provided below.

• Overview of the 2020 Audit of the California State Auditor
• 2020 Audit Report of the California State Auditor

The Commission’s statutory responsibility to conduct an independent audit of the California State Auditor is described in Government Code Section 8544.5(d).

For more information about the California State Auditor, please visit their website here.