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HomeGovernment CodeDiv. 3Pt. 2Ch. 5Art. 2§ 12410 State Fiscal Audit Authority

§ 12410 State Fiscal Audit Authority

Government Code·California
AI Summary·Official Text·Key Terms·Related Statutes·References
AI SummaryVerified

§ 12410 State Fiscal Audit Authority

Key Takeaways

  • •The Controller checks all money requests to make sure they are correct and follow the law.
  • •The Controller can double-check how state money is spent if they think the first check wasn't good enough.
  • •They make sure the state isn't paying for things it shouldn't.

Example

A school asks the state for money to buy new computers.

The Controller checks if the school really needs the computers, if the price is fair, and if the state has rules allowing this purchase. If something seems off, they can do a deeper check.

AI-generated — May contain errors. Not legal advice. Always verify source.

Official Source
View on CA.gov

§ 12410 State Fiscal Audit Authority

The Controller shall superintend the fiscal concerns of the state. The Controller shall audit all claims against the state, and may audit the disbursement of any state money, for correctness, legality, and for sufficient provisions of law for payment. Whenever, in the Controller’s opinion, the audit provided for by Chapter 4 (commencing with Section 925), Part 3, Division 3.6 of Title 1 of this code is not adequate, the Controller may make a field or other audit of any claim or disbursement of state money as may be appropriate to that determination. (Amended by Stats. 2021, Ch. 50, Sec. 67. (AB 378) Effective January 1, 2022.)

Last verified: January 22, 2026

Key Terms

Controllerfiscal concernsauditclaims against the statedisbursement of state moneycorrectnesslegalitysufficient provisions of law for payment

Related Statutes

  • § 12411 Public Revenue Management Plans
  • § 12412 State Appropriation Account Tracking
  • § 12412.1 State Budget Accounting Reports
  • § 12413 State Treasurer Account Management
  • § 12415 Account Verification Under Oath

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 12410.
View Official Source