Search California Audit Reports and Findings
Use the California State Auditor’s official report system to find performance audits, financial and federal-compliance reports, investigative findings, high-risk assessments, agency responses and recommendations.
This guide explains which search page to use, what each report section means, how an audit begins, how to track corrective action, when to file a whistleblower tip, and how to request records that are not already publicly available.
Quick answer: start with the report portal
Open the current Reports page for recent audits and recommendation pages. Use the separate archive for reports published from 1993 through 2023. Open Reports Coming Soon for active audit scopes and expected release information, and use the Public Records Act process only when the record is not already published.
Office facts
Choose the exact task
Use the section that matches the information or action you need.
What the California State Auditor does
The office describes its work as independent, nonpartisan and evidence-based. It evaluates government programmes, determines whether agencies are efficient and effective, examines compliance, investigates qualifying improper governmental activity and recommends corrective action.
Function |
What the office examines |
What the public receives |
|---|---|---|
Performance and policy audits |
Whether programmes and agencies comply with law, achieve their purpose and use public resources effectively. |
Public findings, conclusions and practical recommendations. |
Financial and compliance audits |
State financial statements, internal controls, federal programmes and compliance requirements. |
Financial reports, compliance findings and internal-control observations. |
Whistleblower investigations |
Qualifying allegations involving California state agencies and state employees. |
Confidential investigation or a public report when improper activity is substantiated and publication is appropriate. |
State High-Risk Program |
State agencies and statewide issues presenting substantial risk of waste, fraud, abuse, mismanagement or serious operational failure. |
Risk designations, detailed assessments and follow-up audits. |
Local High-Risk Program |
Approved local entities facing serious financial, management, economy, efficiency or effectiveness risks. |
High-risk audits, corrective-action expectations and follow-up status. |
Recommendation monitoring |
Whether audited entities have implemented corrective recommendations. |
Recommendation pages and lists of recommendations not fully implemented. |
Data analytics |
Large government datasets, trends, transactions, outcomes and risk indicators. |
Tables, visualisations and evidence supporting audit conclusions. |
What the office does not do
How a California State Auditor review begins
A legislator presents an audit request to the bipartisan Joint Legislative Audit Committee. When JLAC approves it, the State Auditor develops and performs the audit.
The Legislature may enact a statute requiring a one-time or recurring audit of a programme, agency, fund or government function.
The office may conduct statutory high-risk reviews or investigate qualifying state-government misconduct reported through the whistleblower process.
Can a resident request an audit?
A resident cannot directly command the office to audit an agency. A practical route for a broad policy or programme concern is to prepare evidence and ask a California legislator to consider submitting an audit request through JLAC.
Find a California State Auditor report
Use the current Reports page for newer publications
Use the archive for reports from 1993 through 2023
Search method |
Example |
What it returns |
|---|---|---|
Single word |
education |
Reports containing that word. |
Exact phrase |
public policy |
Reports containing the phrase. |
AND |
housing AND oversight |
Reports containing both terms. |
OR |
college OR university |
Reports containing either term. |
ANDNOT |
water ANDNOT drinking |
Reports containing the first term but excluding the second. |
Year range |
2018-22 |
Reports from the selected years where supported. |
No report found?
Read the findings without losing the context
Report section |
What it tells you |
What to verify |
|---|---|---|
Report number and publication date |
The official identifier and release date. |
Do not confuse the publication date with the fiscal year reviewed. |
Audit scope and objectives |
The exact questions the audit was designed to answer. |
A matter outside the scope may not have been tested. |
Results in brief |
A concise summary of major findings and recommendations. |
Read the full findings before repeating a headline. |
Background |
Programme duties, funding, law, organisation and historical context. |
Note which agency was responsible during the audited period. |
Findings |
Evidence showing what happened and why it matters. |
Identify the period, sample, amounts and criteria used. |
Recommendations |
Actions the Auditor believes would correct or reduce the problem. |
Determine which entity and deadline apply. |
Agency response |
The audited entity’s agreement, disagreement, explanation or corrective plan. |
A response is the agency’s position, not an independent finding. |
Auditor comments |
The Auditor’s reply to significant disagreements or factual claims. |
Compare each numbered comment with the related response marker. |
Appendices and methodology |
Detailed data, calculations, sample selection and technical information. |
Use these sections before reproducing a statistic. |
Recommendation status |
Later information about implementation or remaining work. |
Check the date of the most recent status update. |
Common audit terms
Check whether the agency fixed the problem
The original report explains the condition at the time of the audit. The recommendation page and later follow-up information show whether the agency reported taking corrective action.
Implementation language explained
Status wording |
Likely meaning |
Question to ask |
|---|---|---|
Fully implemented |
The entity completed action that substantially addresses the recommendation. |
Was the change tested and sustained? |
Partially implemented |
Some action occurred, but important work remains. |
Which requirement remains incomplete? |
Pending |
The entity intends to act but has not completed the change. |
Is there a funded deadline and responsible owner? |
Will not implement |
The entity disagrees, lacks authority or has rejected the recommendation. |
Did the Legislature or another oversight body respond? |
No longer necessary |
Conditions, law or programme structure may have changed. |
Did the underlying risk actually disappear? |
See which reports are still in progress
The Reports Coming Soon page separates statutory audits from JLAC-approved audits and shows active, pending or paused work. Many entries include a scope-and-objectives document.
Field |
Meaning |
Practical use |
|---|---|---|
Audit number |
The project identifier that will usually carry into the final report. |
Save it for later report searches. |
Status: in progress |
Audit procedures are underway. |
Read the scope, but do not assume conclusions. |
Status: pending |
The project is approved or planned but may not have entered full fieldwork. |
Check periodically for scope and timing updates. |
Status: on hold |
External circumstances such as litigation may delay work. |
Do not rely on a prior estimated release date. |
Estimated release |
A planning estimate rather than a guaranteed publication deadline. |
Check the page again near the expected period. |
Scope and objectives |
The questions and entities included in the audit. |
Determine whether your issue is actually within scope. |
Understand a high-risk designation
A high-risk designation identifies serious exposure to waste, fraud, abuse, mismanagement or major economy, efficiency or effectiveness problems. It does not automatically mean that an agency is insolvent or that an individual committed a crime.
State High-Risk Program snapshot
The December 2025 statewide assessment added the California Department of Social Services because of CalFresh payment-accuracy risks and retained seven existing agencies or statewide issues.
Risk area |
Responsible agency or agencies |
Why it matters |
|---|---|---|
CalFresh benefit obligations |
Department of Social Services |
Payment errors may reduce effectiveness and increase state costs. |
Unemployment insurance |
Employment Development Department |
Improper payments, claimant service and appeal challenges remain. |
Federal COVID-19 funds |
Department of Finance and multiple agencies |
The State must manage and close out substantial federal awards properly. |
Financial reporting and accountability |
State Controller and multiple agencies |
Late statewide financial reporting remains an accountability risk. |
Medi-Cal eligibility |
Department of Health Care Services |
Eligibility discrepancies may cause improper or questionable payments. |
Information security |
California Department of Technology and multiple agencies |
Weak cybersecurity controls may threaten state information and services. |
Information-technology oversight |
California Department of Technology |
Major state technology projects require stronger oversight and delivery controls. |
Water infrastructure and availability |
Department of Water Resources and Office of Emergency Services |
Aging infrastructure and climate conditions threaten safety and water reliability. |
Local High-Risk Program snapshot
The October 2025 follow-up removed the city’s high-risk designation after satisfactory corrective progress.
The October 2025 follow-up also removed Richmond’s designation after key corrective action.
The State Auditor retained Compton’s high-risk designation and continued monitoring.
File a useful whistleblower tip
State employees and members of the public may report qualifying improper governmental activity involving California state agencies and state employees.
What the State Auditor can investigate
What the whistleblower process cannot investigate
Prepare the tip before submitting
Submission methods
Method |
Contact |
Important detail |
|---|---|---|
Secure online form |
Available from the official Whistleblower page. |
Prepare the narrative and document copies before opening the form. |
Telephone |
Staffed Tuesdays and Thursdays, 11 a.m.–5 p.m.; voicemail may be available at other times. |
|
Fax |
916-322-2603 |
Do not fax original records. |
Mail through December 31, 2026 |
Investigations, California State Auditor, 621 Capitol Mall, Suite 1200, Sacramento, CA 95814 |
Use trackable delivery when sending important copies. |
Mail beginning January 1, 2027 |
Investigations, California State Auditor, 100 Waterfront Place, Suite 900, West Sacramento, CA 95605 |
This future address is specifically published for Investigations mail. |
Request records that are not already published
The State Auditor provides access to records in its possession that are not exempt from disclosure. Search the report portal first because a focused request for a specific missing record is easier to process.
Build a focused request
Response timing, fees and inspection
Item |
Published rule |
What it means for the requester |
|---|---|---|
Initial determination |
Within 10 calendar days of receiving the request. |
This is not necessarily the final production date. |
Paper-copy charge |
$0.10 per page. |
The office may require payment before making copies. |
Low-cost waiver |
Charges are waived when the total is below $5. |
Ask for an electronic copy when practical. |
Inspection hours |
Normal business hours are 8 a.m.–5 p.m., Monday–Friday. |
Arrange a mutually agreeable inspection time. |
Electronic copies |
May be supplied by email or electronic media when available and manageable. |
State the preferred format in the request. |
Rolling requests |
Responses are not automatically supplemented with future records. |
File a new request for later-created material. |
Records that may not be released
- Published reports and public supporting materials
- Nonexempt administrative records
- Contracts and policies held by the office
- Records available after required redaction
- Confidential whistleblower investigation material
- Legally privileged information
- Protected personal information
- Records restricted by audit-confidentiality laws
Fax: 916-323-0913
California State Auditor
621 Capitol Mall, Suite 1200
Sacramento, CA 95814
Use the correct California office
Your question |
Correct office |
Why |
|---|---|---|
Find an independent performance audit |
California State Auditor |
Publishes performance, policy, financial, investigative and high-risk reports. |
Search unclaimed money or property |
State Controller |
The Controller safeguards and processes unclaimed-property claims. |
State payroll, warrant or vendor-payment issue |
State Controller or paying agency |
The Controller performs statewide disbursement and payroll functions. |
State Annual Comprehensive Financial Report |
State Controller |
The Controller prepares statewide accounting and financial reports; the State Auditor audits related financial information. |
Home or land assessed value |
County assessor |
County assessors establish values for locally assessed property. |
Tax-rate extension or supplemental calculation |
County auditor-controller |
The county auditor-controller calculates and allocates property-tax amounts. |
Pay a property-tax bill |
County tax collector |
The tax collector receives payments and handles delinquency. |
State property-tax oversight |
Board of Equalization |
BOE oversees county assessment practices and designated property-tax functions. |
Crime, threat or emergency |
Law enforcement or 911 |
The State Auditor is not an emergency-response or prosecution office. |
Records held only by another state agency |
That agency’s PRA coordinator |
The agency maintaining the original record is usually the correct request recipient. |
Recent reports available in 2026
These examples show the range of issues covered by the office. Search the live portal for the newest publication because the list changes throughout the year.
Report |
Published |
Main subject |
|---|---|---|
2025-051 — The February 2025 Bar Exam |
July 9, 2026 |
Implementation of changes to the California bar examination. |
2025-050 — Campus Sexual Harassment |
June 30, 2026 |
UC and CSU practices and remaining improvement needs. |
2025-122 — Riverside STEM Education Center Project |
June 9, 2026 |
Project delays, costs, decision-making and transparency. |
2025-120 — East Bay Transit Agencies |
May 28, 2026 |
Financial condition, ridership, coordination and consolidation barriers. |
2025-001.1 — State of California |
May 15, 2026 |
Internal control and compliance for the fiscal year ended June 30, 2025. |
2025-117 — Victim Restitution |
April 16, 2026 |
Collection, coordination and disbursement of restitution. |
Contact the California State Auditor
621 Capitol Mall, Suite 1200
Sacramento, CA 95814
Whistleblower: 800-952-5665
Prepare before calling
What an audit report cannot prove by itself
- The scope and period examined
- The evidence and criteria used
- Identified findings and risks
- Recommendations made by the Auditor
- The audited entity’s formal response
- Current conditions after the audit period
- Whether every recommendation was sustained
- Individual criminal or civil liability
- Records outside the audit scope
- Legal interpretation of a statute or contract
California State Auditor FAQs
Who is the current California State Auditor?
Grant Parks is the current California State Auditor. The office is independent and nonpartisan and conducts performance audits, financial and compliance audits, investigations and high-risk reviews.
What does the California State Auditor’s Office do?
The office evaluates state and local government programs, performs financial and compliance audits, investigates qualifying improper state-government activity, monitors high-risk agencies and issues, and publishes findings and recommendations.
How do I find a California State Auditor report?
Use the current Reports page for recent reports and recommendations. Use the separate archive database for reports published from 1993 through 2023. Search by report number, agency, year, policy area, report type or distinctive keywords.
Can a member of the public directly order the State Auditor to conduct an audit?
No. Many performance audits begin after the bipartisan Joint Legislative Audit Committee approves a legislator’s request. Other audits are required by statute, initiated through a high-risk program or developed from qualifying whistleblower allegations.
How do I file a California State Auditor whistleblower tip?
Submit the secure online form, call the Whistleblower Hotline at 800-952-5665, fax 916-322-2603 or mail the Investigations Division. Include the state agency, people involved, dates, conduct, witnesses and copies of supporting documents.
Can the California State Auditor investigate a city, county or school district employee through the whistleblower hotline?
No. The whistleblower process does not investigate local government agencies or employees. Local financial risk may be reviewed through the separate Local High-Risk Program, but ordinary local complaints must be directed to the appropriate local oversight, law-enforcement or records office.
Can I file a whistleblower tip anonymously?
Yes. Anonymous tips are accepted, but the office warns that an investigation may be difficult when investigators cannot contact the reporter for clarification or additional evidence.
How long does a California State Auditor public-record request take?
The office states that it will determine within 10 calendar days whether responsive records will be disclosed. This is the determination period, not a guarantee that all records will be produced within 10 days.
What is the difference between the California State Auditor and State Controller?
The State Auditor independently evaluates programs, investigates qualifying misconduct and publishes audit findings. The State Controller performs statewide accounting, disbursement, payroll, financial reporting, unclaimed-property and related operational duties.
How do I contact the California State Auditor?
The main office is at 621 Capitol Mall, Suite 1200, Sacramento, California 95814. The main telephone number is 916-445-0255. Public Records Act requests may be emailed to PRAcoordinator@auditor.ca.gov.

Khushboo Bobade is the editor and digital publisher of CountyAuditors.org. She oversees the research and editorial process for the website, ensuring that information about county auditor offices, property records, and government resources is accurate, verified, and easy for visitors to understand.
10 Ohio Property Tax Calculators & Auditor Tools
Built specifically for Ohio's 35% assessment ratio, current DTE forms, and 2026 Homestead, Owner-Occupancy, CAUV, Conveyance Fee, and Board of Revision rules. Every number reflects verified Ohio Department of Taxation amounts.
Annual Tax Bill Estimator
OHIOApplies Ohio's 35% assessment ratio plus your county's effective millage tier — the actual math your auditor uses.
Homestead Reduction Calculator
DTE 105A2026 Ohio Homestead: $29,000 general or $58,000 enhanced (100% disabled vet, KIA spouse). OAGI under $41,000 required for non-veteran applicants.
Owner-Occupancy & Non-Business Credits
DTE 105CEvery Ohio owner-occupied home qualifies for the 2.5% Owner-Occupancy Credit plus the automatic 10% Non-Business Credit. Most owners don't realize these stack.
Conveyance Fee Calculator
ORC 322When you sell or transfer Ohio property, the auditor collects $1 state + up to $3 county per $1,000, plus $0.50 per parcel. Counties choose their rate.
CAUV Agricultural Savings
DTE 109Ohio's Current Agricultural Use Value cuts taxable value dramatically for farmland (10+ acres, or smaller with $2,500+ annual gross income).
Mill Rate Converter
Ohio tax rates appear three ways on auditor sites: mills, percent, or dollars per $1,000. Convert between them instantly.
Parcel Number Cleaner
Ohio's 88 counties each format parcels differently — Franklin uses 010-123456-00, Cuyahoga uses 001-23-456, Hamilton uses 100-0001-0001-00. Auto-detects.
35% Ratio Sanity Check
Ohio law sets taxable value at 35% of market value. If yours is significantly higher, you're a strong BOR appeal candidate.
BOR Appeal Savings
DTE 1A successful Board of Revision complaint typically cuts your value 10–20%. Filing is free and stays in effect until the next reappraisal.
BOR Deadline Countdown
MAR 31Ohio's statutory Board of Revision filing deadline is March 31 for the prior tax year. Miss it and you wait until next year — no extensions.
Verify with the official Ohio source
These calculators use the verified 2026 Ohio Department of Taxation amounts and statutory rules. For your exact bill, exemption status, and county-specific deadlines, always confirm with your county auditor and the Ohio Revised Code:
Estimates use Ohio's 35% statutory assessment ratio and effective tax rate tiers averaged across major Ohio counties. Your actual bill depends on local school levies, voted millage, inside vs. outside millage splits, House Bill 920 reduction factors (HB 920), and special assessments. The 2026 Homestead general amount ($29,000) and enhanced amount ($58,000) reflect HB 187 inflation indexing — your county auditor's office may show slightly different transitional figures. Nothing here is legal or tax advice. CountyAuditors.org is an independent informational directory, not affiliated with any county government.