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SCA-1 State Auditor: duties.(2013-2014)

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SCA1:v99#DOCUMENT


CALIFORNIA LEGISLATURE— 2013–2014 REGULAR SESSION

Senate Constitutional Amendment No. 1


Introduced by Senator Wyland

December 03, 2012


A resolution to propose to the people of the State of California an amendment to the Constitution of the State, by adding Section 10 to Article III thereof, relating to state audits.


LEGISLATIVE COUNSEL'S DIGEST


SCA 1, as introduced, Wyland. State Auditor: duties.
Existing statutory law, commencing January 1, 2013, establishes the California State Auditor’s Office, which is headed by the California State Auditor and has specified statutory duties, including the performance of statutorily mandated audits. Existing statutory law, commencing January 1, 2013, states that the California State Auditor’s Office, in order to be free of organizational impairments to independence, shall be independent of the executive branch and legislative control.
This measure would require the California State Auditor to biennially conduct a specified financial audit and performance evaluation of each state program, including the administration or oversight of that program by the department or agency that is responsible for the program, and submit a report of the results of that financial audit and performance evaluation to the Legislature, as prescribed. This measure would require the committee that considers the budget in each house of the Legislature to meet and consider recommendations made in each performance evaluation within 90 days of submission by the California State Auditor. This measure would require the California State Auditor to make each financial audit and performance evaluation available to the public on an Internet Web site and in hardcopy format and require the Legislature to appropriate to the California State Auditor’s Office funds as necessary to implement these provisions.
Vote: 2/3   Appropriation: NO   Fiscal Committee: YES   Local Program: NO  

Resolved by the Senate, the Assembly concurring, That the Legislature of the State of California at its 2013–14 Regular Session commencing on the third day of December 2012, two-thirds of the membership of each house concurring, hereby proposes to the people of the State of California, that the Constitution of the State be amended as follows:

 That Section 10 is added to Article III thereof, to read:

SEC. 10.
 (a) Not later than January 1, 2015, and no less frequently than every two years thereafter, the California State Auditor, or his or her successor, shall conduct a financial audit and performance evaluation of each state government program, including the administration or oversight of that program by each department or agency that is responsible for the program, and shall submit to the Legislature a report of the results of that financial audit and performance evaluation.
(b) Within 90 calendar days after the date that the California State Auditor, or his or her successor, submits a report of the results of a financial audit and performance evaluation to the Legislature pursuant to subdivision (a), the committee that considers the budget in each house of the Legislature shall meet and consider the recommendations made in the performance evaluation pursuant to paragraph (5) of subdivision (d).
(c) The financial audit of each program conducted under this section shall include, but not be limited to, all of the following:
(1) A description of all expenditures for the program for the immediately preceding 10 years, including expenditures of money from the General Fund, special funds, and federal funds.
(2) Identification of the amounts appropriated for the purposes of the program, and the funds from which those appropriations were made, for the immediately preceding 10 years.
(3) Identification of any discrepancy between the amount of moneys in a program’s special fund and the amount of moneys in that special fund as reported to the Controller and the Director of Finance.
(d) Each performance evaluation of a program conducted under this section shall include, but not be limited to, all of the following:
(1) A statement of the purposes of the program, including the intent of the Legislature pursuant to any measure enacted to establish or modify the program.
(2) A discussion of the history of the program.
(3) A description of all sources of funding for the program, and an evaluation of the cost-effectiveness of the program.
(4) An evaluation of the success of the program, including an explanation of the methodology used to evaluate that success.
(5) Recommendations as to how the program may be made more efficient and effective, or as to whether the program should be eliminated.
(6) Any related information or evaluation the California State Auditor deems appropriate.
(e) The California State Auditor shall make each financial audit and performance evaluation prepared pursuant to this section available to the public on an Internet Web site and in a hardcopy format.
(f) The Legislature shall appropriate to the California State Auditor’s Office, or any successor entity, funds as necessary to implement this section.