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Department of Finance
915 L Street
Sacramento, CA 95814
OSAE Information
OSAE Resources
- Peer Review Report
- Audit Memos
- Audit Reports
- Directory of State Internal Audit Organizations
- Financial Integrity and State Manager’s Accountability Act (FISMA)
- Special Reviews
Contact OSAE
Financial Integrity and State Manager's Accountability Act (FISMA)
Government Code 13400 through 13407, known as the Financial Integrity and State Manager's Accountability Act of 1983 (FISMA), was enacted to reduce the waste of resources and strengthen accounting and administrative control. FISMA requires each state agency to maintain effective systems of internal accounting and administrative control, to evaluate the effectiveness of these controls on an ongoing basis, and to biennially review and prepare a report on the adequacy of the agency's systems of internal accounting and administrative control.
- Management's Roles and Responsibilities (.doc, <1 MB)
- Guidance for the Evaluation of Internal Control (.doc, <1 MB)
- Required FISMA Report Components (.doc, <1 MB)
- Audit Memos Related to FISMA
- Sample Internal Control Transmittal Letter (.doc, <1 MB)
- Corrective Action Plan Format (.xls, <1 MB)
- Control Environment Questions (.doc, <1 MB)
- Frequently Asked Questions (.doc, <1 MB)
- California Office of Information Security (www.oispp.ca.gov)
- 2007 FISMA Compliant Departments as of 12/30/08 (.doc, <1 MB)
- 2007 FISMA Non-Compliant Departments as of 12/30/08 (.doc, <1 MB)
Departments with Internal Auditors
- Sample Risk Assessment Worksheet
- Risk Assessment Toolkit
- Next Quarterly Meeting — Wednesday, February 11 , 2009 (1:30 to 3:00 p.m., 300 Capitol Mall, Suite 801, Seal Beach Room)
- Information Provided at Quarterly Meetings
- The Institute of Internal Auditors Guidance
- Review Procedures Relating to Accounting Controls