The Controller, the Department of Finance, the State Auditor’s office, or other state department auditors may perform audit activities pursuant to this article insofar as the standards of independence contained in the “Government Auditing Standards” published by the Comptroller General of the United States are met.

(Amended by Stats. 2003, Ch. 107, Sec. 32. Effective January 1, 2004.)

Terms Used In California Government Code 53138

  • State: means the State of California, unless applied to the different parts of the United States. See California Government Code 18
  • State department: means that state organization designated by law or agreement that allocates block grant funds to local agencies or is otherwise responsible for administering block grant funds. See California Government Code 53131