Controller's Audits of State and Local Agencies
About the Controller's Audits of State and Local Agencies:
Under the State Constitution, the Controller is charged with the audit of every claim for payment of state and federal funds prior to the expenditure of funds.
Claims may be submitted in approved paper or electronic format in accordance with Government Code 925.6.
The Controller is authorized to perform field audits of all state agencies and their programs at his or her discretion, or as directed by statute, or as requested by state agencies or the federal government to address fraud, waste and abuse and to produce revenue.
As part of his or her Constitutional responsibility, the Controller also conducts field audits of school districts, community colleges and other local government agencies to identify unallowable uses of State and federal dollars for a variety of programs.
Types of State and Local Agency Audits include:
State Agency Audits
Local Agency Audits
- State Mandated Costs Audits
- Local Government Audit Reports
- Legislative Reports of Claim Adjustments
- Countywide Cost Allocation Plans