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HomeGovernment CodeDiv. 2Pt. 1Ch. 1Art. 7§ 53138 State Audit Independence Standards

§ 53138 State Audit Independence Standards

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

§ 53138 State Audit Independence Standards

Key Takeaways

  • •Only certain state offices can do audits (like checking money records).
  • •These audits must follow special rules to stay fair and independent.
  • •The rules they follow are from a big book called 'Government Auditing Standards'.

Example

Imagine your school’s principal checks if the lunch money is being spent correctly.

The principal has to follow fair rules to make sure no one is cheating with the money. Same way, state auditors check money records but must follow strict rules to stay fair.

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

Official Source
View on CA.gov

§ 53138 State Audit Independence Standards

The Controller, the Department of Finance, the State Auditor’s office, or other state department auditors may perform audit activities pursuant to this article insofar as the standards of independence contained in the “Government Auditing Standards” published by the Comptroller General of the United States are met. (Amended by Stats. 2003, Ch. 107, Sec. 32. Effective January 1, 2004.)

Last verified: January 22, 2026

Key Terms

state auditorgovernment auditing standardsindependencethe california controllerthe controllercomptroller generalunited states

Related Statutes

  • § 1236 Audit Standards For Employees
  • § 53133 Federal Block Grant Audits
  • § 53136 Federal Audit Compliance
  • § 29005 County Budget Accounting Standards
  • § 53130 Audit Coordination Requirements

References

  • Official text at leginfo.legislature.ca.gov
  • California Legislature. Government Code. Section 53138.
View Official Source