Inventory of the California Office of the Auditor General Records
California State Archives
© 2014
1020 "O" Street
Sacramento, California 95814
Phone: (916) 653-2246
Fax: (916) 653-7363
Email: ArchivesWeb@sos.ca.gov
URL: http://www.sos.ca.gov/archives/
California Secretary of State. All rights reserved.
Inventory of the California Office of the Auditor General Records
Collection number: R399
California State ArchivesOffice of the Secretary of State
Sacramento, California
- Processed by:
- Kim Mitchell
- Date Completed:
- April 2014
- Encoded by:
- Sara Roberson
© 2014 California Secretary of State. All rights reserved.
Title: California Office of the Auditor General Records
Dates: 1957-1991
Collection number: R399
Creator:
California Senate Judiciary Committee
Collection Size:
11 cubic feet
Repository:
California State Archives
Sacramento, California
Abstract: In 1955, the Legislature created the Joint Legislative Audit Committee and the Office of the Auditor General (OAG) for the
purpose of examination and reporting independent of the information provided by an executive body (Chapter 1699, Statutes
of 1955). The records of the Office of the Auditor General (OAG) consist of 11 cubic feet of textual records reflecting the
agency's investigation of the finances and performance of legislative and executive programs and agencies.
Physical location: California State Archives
Languages:
Languages represented in the collection:
English
While the majority of the records are open for research, any access restrictions are noted in the record series descriptions.
For permission to reproduce or publish, please contact the California State Archives. Permission for reproduction or publication
is given on behalf of the California State Archives as the owner of the physical items. The researcher assumes all responsibility
for possible infringement which may arise from reproduction or publication of materials from the California State Archives
collections.
[Identification of item], Office of the Auditor General, R399.[series number], [box and folder number], California State Archives,
Office of the Secretary of State, Sacramento, California.
In 1955, the Legislature created the Joint Legislative Audit Committee and the Office of the Auditor General (OAG) for the
purpose of examination and reporting independent of the information provided by an executive body (Chapter 1699, Statutes
of 1955). The Auditor General reports on the financial and performance condition of state funds via investigative audits.
The Committee appointed the Auditor General and staff, directed the OAG to investigate certain bodies, and determined whether
program objectives had been achieved or funds had been spent appropriately.
The OAG closed its doors in 1992 after Proposition 159 (1992) failed passage and left the OAG without funding. The State
Auditor was established in 1993 as an independent agency.
The records of the Office of the Auditor General (OAG) consist of 11 cubic feet of textual records reflecting the agency's
investigation of the finances and performance of legislative and executive programs and agencies. The records are dated from
1957 to 1991 and are separated into two series: Auditor General Reports and Joint Revenue Sharing Reports.
The Auditor General Reports comprise the bulk of the record group and covers a wide array of financial, investigative, and
performance audits of executive agencies and programs of state government. It also includes reports on legislative programs.
The Joint Revenue Sharing Reports also include audits on a diverse range of executive and legislative programs; however, the
reports are only financial in nature.
Further accruals are expected.
The following terms have been used to index the description of this collection in
the library's online public access catalog.
Auditors' reports - California
California. Office of the Auditor General
R399.001
Series 1 Auditor General Reports 1957-1991
Physical Description: 63 bound volumes
Physical Description: Box 1 - Box 11
Arrangement
Arranged numerically by volume number.
Scope and Content Note
The Auditor General Reports within each volume are arranged numerically by report number. Volumes number 1-106. Volumes
1-32 contain report numbers 1-934. Then, the report numbering re-starts; thus, Volumes 33-106 contain report numbers 1-814.
Missing volumes are: 47-80, and 83-91. These reports may be either performance, investigative, or financial audits of selected
state programs and agencies. When complete, each report was sent to the Joint Legislative Audit Committee. Examples of report
titles include "The Office of Criminal Justice Planning Can Improve Its Process for Awarding Grants and Evaluating and Directing
Grantee Performance," "Fricott Ranch School for Boys, Report on Examination, Year Ended June 30, 1963," and "Report on Special
Investigation of The Accounting Procedures and Records of The Department of Water Resources for The Year Ended June 30, 1958."
See Appendix A in master finding aid for a full list of reports.
R399.002
Series 2 Joint Revenue Sharing Reports 1978-1980
Physical Description: 3 bound volumes
Physical Description: Box 11
Arrangement
Arranged numerically by volume number.
Scope and Content Note
The Joint Revenue Sharing Reports within each volume are arranged numerically by report number. Report numbers range #005
- #1011. These reports are exclusively financial audits of selected state programs and agencies. The reports are an evaluation
of the methods and reporting of various revenues received by the program or agency being audited. For example, an audit of
the General, Special Deposit, and Trust funds of the Department of Corrections. Another example is the audit on the California
Environmental Protection Program Fund. When complete, each report was sent to the Joint Legislative Audit Committee, who
then sent it to the entire Legislature.
See Appendix B in master finding aid for a full list of reports.