State Leadership Accountability Act (SLAA)
Changes to Requirements
SLAA, Government Code sections 13400 through 13407, has been revised effective September 16, 2026, pursuant to Assembly Bill 184, Chapter 255, Statutes of 2026. The revisions include modernizing the language, removing outdated information, and organizing information into discrete sections.
Additionally, the SLAA reporting process was revised, as follows:
- The reporting requirement has changed from a biennial cycle to an annual cycle.
- The reporting due date was moved from December 31 to July 31. The first annual report is due on or before July 31, 2027, and thereafter by July 31 of every year.
- Implementation Plans are no longer required, including the Implementation Plan that would have otherwise been due December 31, 2026.
SLAA was enacted to reduce the waste of resources and strengthen risk management systems and internal control. SLAA requires each state entity to maintain effective risk management and internal control systems, to evaluate and monitor the effectiveness of these systems on an ongoing basis, and to annually report on the adequacy of the entity's systems of risk management and internal control.
The following chart is a comparison of the most commonly reported risks from the three most recent reporting periods.
Resources
- 2027 SLAA Report Template
- SLAA Overview
- Risk Management Process
- Ongoing Monitoring General Framework and Guidelines
- SLAA Resources and References
- Developing Risk Statements / Responding to Risk
- Risk Assessment Questions
- Risk Intelligence Quick Facts
- SLAA Risk Catalog
- SAM 20080 Frequently Asked Questions (FAQ)
SAM 20080 Monitoring of Loss or Error
SAM 20080 requires all state entities to develop and maintain a system to track and monitor incidents of loss and error by December 31, 2025. The system should capture incident information including, but not limited to, the date and description of the incident, the monetary value of the loss or error, and the incident status.
To assist state entities, Finance has developed a Loss and Error Tracking template, which may be used as a tool to comply with SAM 20080. Please note, state entities are not required to use Finance’s Loss and Error Tracking template and may develop their own method to track and monitor loss and errors or revise Finance’s Loss and Error Tracking template to best reflect the entity’s needs.
Beginning with the 2025 State Leadership Accountability Act reporting cycle, all state entities are required to report the total number of incidents of loss or error and dollar impact in conjunction with the submittal of the State Leadership Accountability Act report.
- Contact us at SLAAHotline@dof.ca.gov.
- Access the reporting system, the SLAA Web Portal
- View 2025 State Leadership Accountability Act Noncompliance Report
- View Finance's SLAA Report
- View Other Entities SLAA Reports