This law establishes the California State Auditor's Office, which operates independently from both the executive branch and legislative influence to ensure its impartiality. The office is directed by the Milton Marks “Little Hoover” Commission, which evaluates state government organization and efficiency. Additionally, any previous mentions of the 'Bureau of State Audits' or 'State Auditor' in any context are now to be understood as referring to the 'California State Auditor’s Office' and the 'California State Auditor,' respectively.

The California State Auditor’s Office is responsible for checking and reporting each year on the state's financial statements created by the executive branch. They also handle other tasks like performance audits as required by law. When this law mentions "office," it specifically refers to the California State Auditor’s Office unless stated otherwise.

The California State Auditor is appointed by the Governor from a list of three people nominated by the Joint Legislative Audit Committee, which includes members from both houses of the Legislature. They pick candidates after a thorough search, and the process includes public notices and advertising. Members of the Legislature and others can suggest names.

The Auditor serves a four-year term, and any vacancy is filled using the same process. The Auditor can organize the office in different parts to perform its duties unless specified otherwise by law. The office also includes a Chief Deputy Auditor.

The California State Auditor is selected based solely on their qualifications and ability to do the job, with no regard for political party. They must have the right mix of education and experience in auditing and management to fulfill the job's requirements.

This law states that every fiscal year, the California State Auditor’s Office must provide its proposed budget to the Department of Finance. The Department of Finance is then required to include this proposed budget in the Governor’s Budget exactly as it is, without making any changes.

The California State Auditor appoints a Chief Deputy California State Auditor, who helps with the Auditor's duties and steps in when the Auditor is unavailable or if the position is empty. When a new State Auditor is appointed, the term of the current Chief Deputy ends, but the same person can be reappointed to the position.

The California State Auditor can be removed from their position if there is a valid reason, but this decision requires an agreement by both houses of the state legislature. Once removed, that person cannot be reappointed to the same position.

This law section sets the salary and reimbursement policies for the California State Auditor. The State Auditor's annual salary is the same as that of agency secretaries in the executive branch. Additionally, the State Auditor is entitled to reimbursement for any actual expenses they incur while performing their job duties.

The California State Auditor has the authority to hire and set the pay for various staff members needed to carry out its duties effectively. This includes professional assistants, technical staff, and other necessary employees.

The auditor's office is mindful that its employees need higher qualifications compared to general state service due to the unique challenges they face. Therefore, they adjust job classifications and salaries accordingly to attract and retain the right talent.

When determining salaries, the auditor also looks at what similar jobs pay in both public and private sectors to ensure fair compensation.

This law requires the California State Auditor to obtain fingerprints and related information from potential employees who will handle sensitive information, money, or confidential investigation details. This also applies to contractors, their employees, and subcontractors involved in similar roles. The auditor will use these fingerprints to conduct criminal background checks with the Department of Justice. The DOJ will provide the results of these checks to the State Auditor, who will then determine whether these individuals are suitable for their roles based on their criminal history.

People working in the office mentioned in Section 8544.1 can sign up for healthcare benefits through the Public Employees’ Medical and Hospital Care Act, which starts at Section 22751.

This law ensures that anyone working in the office described in Section 8544.1, who was already part of the Public Employees’ Retirement System on November 3, 1992, will keep their current classification in that retirement system. They will be viewed as state miscellaneous members, which is a specific group defined by another section of the law.

The California State Auditor's main office is located in Sacramento, where they are given proper office space. If needed, the State Auditor can set up additional offices elsewhere in California to carry out their work effectively.

The State Audit Fund is a special fund in California's State Treasury used to cover the expenses of the California State Auditor. This fund is continuously available for these expenses, even without standard budgeting procedures. Each year, money is allocated to this fund from the General Fund and the Central Service Cost Recovery Fund, including funds for audit costs and other duties. The Auditor can certify monthly costs, leading to the transfer of necessary funds from these sources to the State Audit Fund.

The Auditor can also bill state agencies directly for costs related to certain duties, if approved by the Director of Finance. To ensure transparency, the Little Hoover Commission hires an independent accountant each year to audit the State Audit Fund and operations, releasing the results to the public. Furthermore, any audits of the Little Hoover Commission must comply with government auditing standards.

This law states that any spending by the office that hasn't been reimbursed is labeled as 'administrative costs' as described in another section, Section 11270.

The California State Auditor must keep all documents used for audits for at least three years after the public release of an audit report. These documents are public records, but some specific items cannot be publicly released. This includes personal papers requested to be confidential, materials related to unfinished audits, documents not used in completed audit reports, and surveys of public employees who fear employer retaliation. Additionally, documents restricted by law or constitutional provisions also can't be released to the public.

The law says that the California State Auditor and its current or former employees can't share restricted information unless the law specifically allows it. This rule also covers those who work with the State Auditor's office or government agencies that have helped in audits or investigations. If anyone reveals confidential information without permission, they could face misdemeanor charges.

The California State Auditor has the right to access, examine, and copy records, including books, accounts, and correspondence of state agencies, local governments, and other public entities during regular business hours for audits or investigations. Officials and employees must cooperate when requested.

Authorized representatives of the auditor are treated like state or local agency employees concerning access to documents, but they must follow confidentiality rules. This includes sensitive information, which remains privileged and confidential even if shared with the auditor.

If someone obstructs the auditor by refusing access, they can be charged with a misdemeanor. Confidentiality laws apply only if they specifically prevent the auditor's access.

In California, if either the State Auditor or any of their employees disclose information that they received, which is meant to be confidential under a specific law, it's considered a misdemeanor. This means that sharing such private information without proper authority is a criminal offense.

The California State Auditor has several powers during audits or investigations. They can administer oaths, certify official acts, and issue subpoenas to get witnesses, and documents, or to collect sworn statements. Subpoenas can be served anywhere in California by authorized individuals. Also, special rules apply to subpoenas for financial records from banks, bypassing some usual requirements.

This law section outlines the process for the California State Auditor to ensure compliance when conducting interviews. If someone refuses to attend, testify, or provide requested documents, the auditor can ask the court to require their cooperation. The court can compel the person to appear, answer questions, or hand over documents. If they still don't comply, the court can treat them as if they are in contempt.

If someone intentionally tries to mislead or interfere with the California State Auditor during an official audit, they could face a fine of up to $5,000.