California State Auditor's Office

We recognize that the citizens and the government rely on us to ensure the effective and efficient administration and management of public funds and programs. It is our job to help make sure that California government stays one step ahead. As the State's independent external auditor, we provide nonpartisan, accurate, and timely assessments of California government's financial and operational activities in compliance with generally accepted government auditing standards. I hope you find the results of our efforts useful and informative. Sincerely, Signature of State Auditor ELAINE M. HOWLE, CPA California State Auditor