California State Auditor: interference.

Existing law establishes the California State Auditor's Office, headed by the California State Auditor and under the direction of the Milton Marks "Little Hoover" Commission on California State Government Organization and Economy, with specified duties that include, among others, conducting financial and performance audits as directed by statute. Existing law also requires the California State Auditor to conduct audits requested by the Legislature's Joint Legislative Audit Committee relating to a state or local governmental agency or other publicly created entity. Existing law requires any state or local entity or agency to permit the California State Auditor to access specified documents, and makes it a misdemeanor for any person to fail or refuse to permit access, examination, and reproduction of these documents. This bill would specify that a state agency includes a commission for purposes of the California State Auditor's authorization to access specified documents of a state agency. The bill would additionally prohibit any person, with intent to deceive or defraud, from obstructing the California State Auditor in the performance of his or her official duties relating to an audit required by statute or requested by the Joint Legislative Audit Committee. The bill would make a violation of these provisions punishable by a fine not to exceed $5,000.