Omnibus Audit Accountability Act
When the California state legislature passes acts into law, the provisions contained in those acts become part of the California Code. The Omnibus Audit Accountability Act is legislation passed in 2006 that forms sections 548.7 and 548.9 of the California Code. The act sets out rules for audits made by the state auditor concerning reporting obligations.
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Report Date
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According to section 548.9 (a) of the California Code, the state auditor must make a report each year to the California Joint Legislative Audit Committee, the Department of Finance and the Joint Legislative Budget Committee. This must be done by January 15 each year. This report must contain information regarding investigations and audits that the state auditor conducted more than one year prior to the report. In particular, the state auditor's report must contain information regarding all recommendations made by the state auditor that have not been fully implemented in the previous year. The committees that the state auditor reports to can ensure that past recommendations continue to be implemented and are not forgotten or ignored. This is a means of ensuring that agencies do comply with the state auditor's recommendations. The state auditor is responsible for auditing and investigating public sector agencies in the state.
Report Content
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The state auditor's annual report must name each agency investigated or audited, with details of the specific investigation or audit and if it contained a recommendation that has not, as of yet, been fully implemented by the state agency concerned. The report must identify the agency, and must include the date when the auditor issued the recommendation, along with a description of the recommendation, according to section 548.9 (b). State agencies include such organizations as the Office of Administrative Law, the California Coastal Commission and the California Board of Accountancy.
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Agency Report
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An agency that has not fully implemented the recommendations made by the state auditor more than one year earlier may file a report to the state auditor. This report must contain an explanation stating the reason why the agency has not yet fully implemented the recommendation. The agency must also file this report with the legislative policy committees and subcommittees that are responsible for the oversight of the agency. According to the report issued by the state auditor in January 2011, 137 recommendations were still awaiting full implementation, although 41 recommendations that had been awaiting implementation for more than a year were now fully implemented.
Implementation
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If an agency is named in the state auditor's report and the agency does intend to implement the recommendations, the agency may notify the Joint Legislative Budget Committee, the Department of Finance and the Joint Legislative Audit Committee of its intention to begin implementing the recommendations. An agency must make this notification within 90 days of the state auditor's report, and must contain an estimated completion date.
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