Department of Finance
915 L Street
Sacramento, CA 95814
 

OSAE Information

• OSAE Overview
• Areas of Responsibilities (.doc, <1 MB)

OSAE Resources

• Peer Review Report
• Audit Memos
• Audit Reports
• Directory of State Internal Audit Organizations (.pdf, <1 MB)
• Financial Integrity and State Manager’s Accountability Act (FISMA)
• Special Reviews

Contact OSAE

• OSAE e-Mail Hotline
• FISMA Hotline
• Staff Contacts (.pdf, <1 MB)
• Unit CPAs (.pdf, <1 MB)

Audit Reports

• Single Audit Report
  • Single Audit Report 2006-07 (.pdf, <10 MB)
  • Single Audit Report 2005-06 (.pdf, <5 MB)
  • Single Audit Report 2004-05 (.pdf, <5 MB)
  • Single Audit Report 2003-04 (.pdf, <5 MB)
• Internal Control Review
  • California Department of Social Services — Risk and Control Assessment, June  2008 (.pdf, <1 MB)
  • Department of Alcohol and Drug Programs — Risk and Control Assessment, December  2007 (.pdf, <1 MB)
  • California Department of Mental Health — Internal Control Review, December  2007 (.pdf, <5 MB)
  • Office of Statewide Health Planning & Development — Risk and Control Assessment, August 2007 (.pdf, <1 MB)
  • Department of Finance, Risk and Control Assessment, August 2007 (.pdf, <1 MB)
  • California Department of Corrections and Rehabilitation — Central Coast Regional Accounting Office, Internal Control Review, April 2007 (.pdf, <1 MB)
  • California Department of Corrections and Rehabilitation — California Men's Colony, Internal Control Review, March 2007 (.pdf, <1 MB)
  • California Department of Corrections and Rehabilitation — Pleasant Valley State Prison, Internal Control Review, February 2007 (.pdf, <1 MB)
  • California Department of Corrections and Rehabilitation — Avenal State Prison, Internal Control Review, January 2007 (.pdf, <1 MB)
  • California Department of Corrections and Rehabilitation — Correctional Training Facility, Internal Control Review, November 2006 (.pdf, <1 MB)
  • California Department of Corrections and Rehabilitation — Salinas Valley State Prison, Internal Control Review, November 2006 (.pdf, <1 MB)
  • Department of Pesticide Regulation, Accounting and Administrative Controls, July 2006 (.pdf, <1 MB)
  • Commission on Peace Officer Standards and Training — Accounting and  Administrative Controls, April 2006 (.pdf, <1 MB)
  • Department of Boating and Waterways, December 2005 (.pdf, <1 MB)
  • California Department of Child Support Services, October 2005 (.pdf, <5 MB)
  • California Department of Industrial Relations, October 2005 (.pdf, <5 MB)
  • Department of Toxic Substances Control, November 2005 (.pdf, <5 MB)
  • Fair Political Practices Commission, April 2006 (.pdf, <1 MB)
  • Office of Administrative Law, December 2005 (.pdf, <1 MB)
  • State Personnel Board, May 2006 (.pdf, <1 MB)
  • California Department of Veterans Affairs, November 2005 (.pdf, <5 MB)
  • Department of California Highway Patrol, November 2005 (.pdf, <1 MB)
  • Department of Finance, October 2005 (.pdf, <1 MB)
  • Department of Alcohol and Drug Programs — Internal Control Risk  Assessment, July 2005 (.pdf, <1 MB)
  • California Commission on Teacher Credentialing, April 2005 (.pdf, <1 MB)
  • California Department of Managed Health Care, March 2005 (.pdf, <1 MB)
  • Department of Corporations, March 2005 (.pdf, <5 MB)
  • Office of Traffic Safety, March 2005 (.pdf, <1 MB)
  • California Office of Environmental Health Hazard Assessment, February 2005 (.pdf, <1 MB)
  • Alcoholic Beverage Appeals Board, January 2005 (.pdf, <1 MB)
  • Department of Alcoholic Beverage Control, January 2005 (.pdf, <1 MB)
• California Department of Justice/California Antiterrorism Information Center Interagency Agreement 6053-6 For the Period July 1, 2006 through June 30, 2007, December 2008 (.pdf, <1 MB)
• California Department of Justice Technology Theft Apprehension Program Deputy Attorney General-Identity Theft Support Grant Award HD06069504 For the Period July 1, 2006 through June 30, 2007, December 2008 (.pdf, <1 MB)
• G-C Lubricants Company Used Oil Recycling Fee Returns For the Period July 1, 2005 through June 30, 2008, December 2008 (.pdf, <1 MB)
• California Department of Justice CALGANG System Grant Award CG06109504 For the Period July 1, 2006 through June 30, 2007, November 2008 (.pdf, <1 MB)
• California Department of Justice High Technology Crime Database Grant Award HT06069504 For the Period July 1, 2006 through June 30, 2007, November 2008 (.pdf, <1 MB)
• California Department of Social Services—Special Review of Controls Over Printing Contracts, November 2008 (.pdf, <1 MB)
• Department of Mental Health—State Hospital Budget Estimate Review, November 2008 (.pdf, <1 MB)
• First 5 California - Financial Statement Audit of the Children and Families Trust Fund and Related Accounts as of June 30, 2008, November 2008 (.pdf, <1 MB)
• Office of Traffic Safety - City of Berkeley Youth Focused Bicycle and Pedestrian Injury Prevention Program Grant Agreement PS0627 For the Period October 1, 2005 through December 31, 2007, November 2008 (.pdf, <1 MB)
• Baldwin Hills Conservancy's Proposition 40 Bond Funds, October 2008 (.pdf, <1 MB)
• Business Transportation, and Housing Agency — Inland Empire Small Business Financial Development Corporation Agreed-Upon Procedures as of June 2007, October 2008 (.pdf, <1 MB)
• California Business, Transportation, and Housing Agency—Pacific Coast Regional Small Business Development Corporation, Agreed-Upon Procedures, October 2008 (.pdf, <1 MB)
• California Department of Corrections and Rehabilitation — A Financial Statement Audit, Combined Inmate Welfare Fund for the Fiscal Year Ended June 30, 2007, October 2008 (.pdf, <1 MB)
• California State Library—City of Long Beach, Mark Twain Library Grant Agreement 2019, October 2008 (.pdf, <1 MB)
• Fresno County Economic Opportunities Commission and Fresno Local Conservation Corps Propositions 12 and 40 Bond Programs, October 2008 (.pdf, <10 MB)
• Department of Personnel Administration—Savings Plus Plans Financial Statement Audit as of December 31, 2007, September 2008 (.pdf, <1 MB)
• State Water Resources Control Board — An Audit of Bond Funds, Propositions 13, 40 & 50, September 2008 (.pdf, <1 MB)
• California Integrated Waste Management Board—Colorado Petroleum Products Company, California Used Oil Recycling Fees, August 2008 (.pdf, <1 MB)
• Department of Child Support Services Agreed Upon Procedures — Santa Clara County, August 2008 (.pdf, <1 MB)
• Victim Compensation and Government Claims Board — Quality Assurance Review, August 2008 (.pdf, <1 MB)

• California Integrated Waste Management Board — City of Los Angeles, Solid Waste Disposal and Codisposal Site Cleanup Grant, July 2008 (.pdf, <1 MB)
• Coachella Valley Mountains Conservancy — An Audit of Bond Funds, July 2008 (.pdf, <1 MB)
• Business, Transportation, and Housing Agency — Hancock Small Business Financial Development Corporation Agreed-Upon Procedures as of June 2007, June 2008 (.pdf, <1 MB)
• Calaveras County, California Integrated Waste Management Board Grant Agreements TCU11-03-4 and TCA1-05-20, June 2008 (.pdf, <1 MB)
• Fiscal Review — San Diego County Air Pollution Control District, Carl Moyer Program and Lower-Emission School Bus Program, June  2008 (.pdf, <1 MB)
• Grant Audit — City of Monterey, Monterey Park Bruggemeyer Library, Prop 14 Bond Program, June 2008 (.pdf, <1 MB)
• San Francisco Unified School District — Tract & Other Recreational Surfacing Grants Program — For the Period June 1, 2005 thru March 30, 2007, June 2008 (.pdf, <1 MB)
• California Integrated Waste Management Board -- Shasta County Local Government Waste Tire Cleanup and Amnesty Event Grants, June 2008 (.pdf, <1 MB)
• City of Anaheim Haskett Branch Library Proposition 14 Bond Program, Agreement 1047, May 2008 (.pdf, <1 MB)
• Department of Mental Health — Mental Health Services Act Peformance Audit, May 2008 (.pdf, <1 MB)
• Employment Training Panel — Peer Review, May 2008 (.pdf, <1 MB)
• Fiscal Compliance Audit — Central Valley Modified Community Correctional Facility, May 2008 (.pdf, <1 MB)
• Financial Statement Review — Paula Estate Conservation and Liquidation Office for the period January 1, 2007 through December 31, 2007, May 2008 (.pdf, <1 MB)
• Fiscal Compliance Audit-Golden State Modified Community Correctional Facility, April 2008 (.pdf, <1 MB)
• California Integrated Waste Management Board — City of Oakland Used Oil Block Grant Agreements, April 2008 (.pdf, <1 MB)
• Department of Transportation— Division of Human Resources — Workers' Compensation System Administration — Performance Review, April 2008 (.pdf, <1 MB)
• Grant Audit - City of Sacramento Used Oil Block Grants, March 2008 (.pdf, <1 MB)
• Department of Transportation — Review of Caltrans' Intercity Rail Program - Phase II, March 2008 (.pdf, <1 MB)
• San Francisco Police Department — 2006 Comprehensive Traffic Safety Grant Program for the period October 1, 2005 through June 30, 2007, March 2008 (.pdf, <1 MB)
• California Energy Commission--Renewable Resource Trust Fund for the period ending June 30, 2007, February 2008 (.pdf, <1 MB)
• California State Library — County of San Diego, Julian Library Construction Grant Program for the period May 28, 2003 through July 30, 2006, January  2008 (.pdf, <1 MB)
• An Audit of Bond Funds — Department of Conservation, Propositions 12, 13, 40, and 50, January 2008 (.pdf, <1 MB)
• California Integrated Waste Management Board — El Dorado County, Used Oil Opportunity and Household Hazardous Waste Discretionary Grant Programs, January  2008 (.pdf, <1 MB)
• California Department of Public Health — Safe Drinking Water State Revolving Fund for the period Ending June 30, 2007, January 2008 (.pdf, <5 MB)
• Compliance Review--Amtrak Oakland Maintenance Operations Review, December 2007 (.pdf, <5 MB)
• Department of Transportation — Review of Caltrans' Intercity Rail Program-Phase I, December 2007 (.pdf, <5 MB)
• An Audit of Bond Funds — Resources Agency, Propositions 12, 13, 40, and 50, November  2007 (.pdf, <1 MB)
• City of Beaumont Police Department — Motorcycle Traffic Program Grant Agreement for the period October 1, 2006 through December 31, 2006, November 2007 (.pdf, <1 MB)
• Department of Public Health — Licensing and Certification Fee Methodology Review, November 2007 (.pdf, <1 MB)
• California Department of Veterans Affairs — Chula Vista's Deficiency Request, November  2007 (.pdf, <5 MB)
• California Department of Mental Health, Review of Claims Processes for Short-Doyle Medi-Cal Programs, November 2007 (.pdf, <5 MB)
• First 5 California — Children and Families Trust Fund for the Year Ended June 30, 2007, November 2007 (.pdf, <1 MB)
• California Department of Corrections and Rehabilitation — Adelanto Community Correctional Facility, October 2007 (.pdf, <5 MB)
• Proposition 14 — City of Temecula, Temecula Public Library, October 2007 (.pdf, <1 MB)
• Air Resources Board — South Coast Air Quality Management District, Carl Moyer Program, October 2007 (.pdf, <1 MB)
• California Integrated Waste Management Board — City of Folsom, Household Hazardous Waste Discretionary Grant, September 2007 (.pdf, <1 MB)
• Proposition 14 — County of Shasta, Redding Library, September 2007(.pdf, <1 MB)
• Performance Audit — California Student Aid Commission, Cal Grant Program, New Applicant Eligibility, for Award Year 06-07, August 2007 (.pdf, <1 MB)
• California Integrated Waste Management Board — Yolo County, Household Hazardous Waste Grant Program for the period August 1, 2004 through March 31, 2007, August 2007 (.pdf, <1 MB)
• Air Resources Board — San Joaquin Valley Air Pollution Control District, Carl Moyer Program, July 2007 (.pdf, <1 MB)
• Department of General Services — Contracted Fiscal Services, Examination of Service Provider Controls, July 2007 (.pdf, <5 MB)
• Proposition 14 — City of Hercules, Hercules Public Library, July 2007 (.pdf, <1 MB)
• Proposition 14 — County of Monterey, Castroville Library, July 2007 (.pdf, <1 MB)
• California Integrated Waste Management Board — Kern County Used Oil Block Grants, June 2007 (.pdf, <1 MB)
• California Integrated Waste Management Board — Solana Center for Environmental Innovation Used Oil Non-Profit Grant, May 2007 (.pdf, <1 MB)
• California Department of Corrections and Rehabilitation, Consolidated Inmate Welfare Fund, Fiscal Years Ended June 30, 2006 and 2005, May 2007 (.pdf, <5 MB)
• California Integrated Waste Management Board — Environmental Services Joint Powers Authority Household Hazardous Waste Grant, May 2007 (.pdf, <1 MB)
• Department of Mental Health — San Mateo Pharmacy and Laboratory Services Estimation Process, May 2007 (.pdf, <5 MB)
• Department of Justice — High Technology Crime Taskforce Grant, April 2007 (.pdf, <1 MB)
• Department of Justice — California Antiterrorism Information Center, April 2007 (.pdf, <1 MB)
• California Integrated Waste Management Board — San Luis Obispo County Office of Education, School DEEL Education Grant, April 2007 (.pdf, <1 MB)
• A Review of Bond Funds — Propositions 12, 13, 40, and 50, Status of Bond Projects and Expenditures as of June 30, 2006, March 2007 (.pdf, <1 MB)
• Air Resources Board — Bay Area Air Quality Management District, Carl Moyer Program, March 2007 (.pdf, <1 MB)
• Proposition 14 — City of Dorris, Dorris Library Building, March 2007 (.pdf, <1 MB)
• Proposition 14 — City of San Mateo, San Mateo Main Library, March 2007 (.pdf, <1 MB)
• Department of Justice — Hi Technology Crime Database Grant, March 2007 (.pdf, <1 MB)
• Department of Justice — CALGANG System Grant, March 2007 (.pdf, <1 MB)
• California Integrated Waste Management Board — Orange County Used Oil Block Grants, March 2007 (.pdf, <1 MB)
• Jones & Stokes Associates — Master Services Agreement, March 2007 (.pdf, <1 MB)
• Proposition 14 — City of San Rafael, Pickleweed Library, March 2007 (.pdf, <1 MB)
• California Integrated Waste Management Board — California Used Oil Recycling Fund for the Year Ended June 30, 2006, February 2007 (.pdf, <1 MB)
• Department of Mental Health — Early and Periodic Screening, Diagnosis and Treatment — Estimation Process, February 2007 (.pdf, <1 MB)
• Proposition 14 — City of Alameda, Alameda Free Library, January 2007 (.pdf, <1 MB)
• California Integrated Waste Management Board — City of San Diego Used Oil Block Grants, December 2006 (.pdf, <1 MB)
• California Integrated Waste Management Board — BP Lubricants USA Inc Used Oil Recycling Fee Returns, November 2006 (.pdf, <1 MB)
• California Integrated Waste Management Board — BP Products North America Used Oil Recycling Fee Returns, November 2006 (.pdf, <1 MB)
• California Integrated Waste Management Board — Merced County Household Hazardous Waste Discretionary Grant, November 2006 (.pdf, <1 MB)
• California Integrated Waste Management Board — Marin County Waste Tire Enforcement and Local Government Waste Tire Cleanup Grants, October 2006 (.pdf, <1 MB)
• California Integrated Waste Management Board — Evergreen Oil, Inc. Used Oil Research, Testing, and Demonstration Grant, October 2006 (.pdf, <1 MB)
• California Integrated Waste Management Board — CITGO Petroleum Corporation Used Oil Recycling Fee Returns, August 2006 (.pdf, <1 MB)
• California Integrated Waste Management Board — Tri-C Tire Recycling, Inc., Tire Product Commercialization Grant, August 2006 (.pdf, <1 MB)
• Proposition 14 — California Public Library Construction and Renovation Fund Status of Bond Projects and Expenditures as of June 30, 2005, August (.pdf, <1 MB)
• California Integrated Waste Management Board — CA4WDC Conservation and Education Foundation Used Oil Grant, July 2006 (.pdf, <1 MB)
• Franchise Tax Board — Internal Audit Bureau, June 2006 (.pdf, <1 MB)
• Ventura County Resource Conservation District, Proposition 13 & 50 Bond Grants, May 2006 (.pdf, <1 MB)
• Nor-Cal Financial Development Corporation, Small Business Loan Guarantee Program and San Francisco / Oakland Bay Bridge Guarantee Program, February 2006 (.pdf, <1 MB)
• CALFED Bay-Delta Program Summary of Expenditures As of September 30, 2004, October 2005 (.pdf, <1 MB)
• Department of Housing and Community Development — Quality Assurance Review, July 2005 (.pdf, <1 MB)
• Sports Car Club of America, San Francisco Region — Used Oil Non Profit Grants, June 2005 (.pdf, <1 MB)
• Department of Rehabilitation — Quality Assurance Review, March 2005 (.pdf, <1 MB)
• A Review of Bond Funds — Propositions 12, 13, 40, and 50, Status of Bond Projects and Expenditures as of June 30, 2005, February 2006 (.pdf, <1 MB)
• Department of Fish and Game — Review of the Office of Spill Prevention and Response (OSPR), January 2005 (.pdf, <1 MB)
• State Board of Equalization — Quality Assurance Review, December 2004 (.pdf, <1 MB)
• Office of Criminal Justice Planning Accounting Reconstruction and Review of Federal Grant Requirements, December 2004 (.pdf, <1 MB)
• California's Medi-Cal Specialty Mental Health Services Consolidation Waiver, November 6, 2002 (.pdf, <1 MB)