California State Auditor: audit of the Legislature.

Existing law creates in state government the California State Auditor's Office under the direction of the Milton Marks "Little Hoover" Commission on California State Government Organization and Economy, and requires that office to, among other things, conduct any audit of a state or local governmental agency or any other publicly created entity that is requested by the Joint Legislative Audit Committee to the extent that funding is available. Existing law requires the California State Auditor to conduct any audit in a timely manner and in accordance with the "Government Auditing Standards" published by the Comptroller General of the United States. This bill would require the California State Auditor to conduct any audit of the Legislature that is requested by the Joint Legislative Audit Committee to the extent that funding is available for that audit. The bill would require the California State Auditor, when conducting an audit of that nature, to implement any safeguards that he or she concludes are necessary to ensure that the audit is conducted in a manner that does not constitute an unacceptable threat to the independence of the California State Auditor within the meaning of generally accepted government auditing standards.