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Inventory of the California Office of the Auditor General Records
R399  
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Collection Details
 
Table of contents What's This?
  • Descriptive Summary
  • Administrative Information
  • Committee History
  • Scope and Content
  • Accruals
  • Indexing Terms

  • Descriptive Summary

    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

    Administrative Information

    Access

    While the majority of the records are open for research, any access restrictions are noted in the record series descriptions.

    Publication Rights

    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.

    Preferred Citation

    [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.

    Committee History

    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.

    Scope and Content

    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.

    Accruals

    Further accruals are expected.

    Indexing Terms

    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