(a) The head of the internal audit staff of a state agency, as specified by the Director of Finance, or, in the event there is no internal audit function, a professional accountant, if available on the staff, designated as the internal control person by the agency head shall receive and investigate any allegation that an employee of the state agency provided false or misleading information in connection with the review of the state agency’s systems of internal control or in connection with the preparation of the biennial report on the systems of internal control, and monitoring practices.

(b) If, in connection with any investigation under subdivision (a), the head of the internal audit staff or the designated internal control person determines that there is reasonable cause to believe that false or misleading information was provided, he or she shall report in writing that determination to the agency head.

Terms Used In California Government Code 13406

  • Agency head: means the individual responsible for the overall operations of a state agency. See California Government Code 13404
  • Allegation: something that someone says happened.
  • department: refer to the Director and Department of Finance, respectively, unless the context otherwise requires. See California Government Code 13001
  • internal control: means a process, including a continuous built-in component of operations, effected by a state agency's oversight body, management, and other personnel that provide reasonable assurance that the state agency's objectives will be achieved. See California Government Code 13403
  • Monitoring: means the activities management establishes and operates to assess the quality of performance over time and promptly resolve the findings of audits and other reviews. See California Government Code 13403
  • Person: includes any person, firm, association, organization, partnership, limited liability company, business trust, corporation, or company. See California Government Code 17
  • State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
  • State agency: means every entity included in subdivision (a) of Section 11000 and the California State University. See California Government Code 13404
  • Subdivision: means a subdivision of the section in which the term occurs unless some other section is expressly mentioned. See California Government Code 10

(c) The agency head shall review any matter referred to him or her under subdivision (b), shall take the disciplinary or corrective action as he or she deems necessary, and shall forward a copy of the report, indicating the action taken, to the Department of Finance within 90 days of the date of the report.

(Amended by Stats. 2015, Ch. 25, Sec. 19. (SB 84) Effective June 24, 2015.)

  Previous section
Next section  
 Chapter 5 Contents