Department of Finance
915 L Street
Sacramento, CA 95814

OSAE Information

• OSAE Overview
• Areas of Responsibilities (.pdf, <1 MB)

OSAE Resources

• Peer Review Report
• Audit Memos
• Audit Reports
• Directory of State Internal Audit Organizations (.pdf, <1 MB)
• Financial Integrity and State Manager’s Accountability Act (FISMA)
• Special Reviews
• Bond Accountability/Oversight and Audits

Contact OSAE

• E-mail the OSAE Hotline
• E-mail the FISMA Hotline
• Staff Contacts (.pdf, <1 MB)
• Unit CPAs (.pdf, <1 MB)

Audit Memos

You can receive Audit Memos by e-mail by subscribing at the OSAE Audits mailing list webpage.

• AM10-01 Internal Control and Federal Complance Deficiencies Reported  (.pdf, <1 MB)
• AM09-02 Financial Integrity and State Manager’s Accountability Act Reporting Requirements  (.pdf, <1 MB)
• AM09-01 Internal Control and Federal Compliance Deficiencies Reported (.pdf, <1 MB)
• AM07-01 Internal Control and Federal Compliance Deficiencies Reported (.pdf, 32k)
• AM07-03 Changes Related to Internal Auditing and Reporting — SB 1452 (.pdf, 28k)
• AM07-04 Internal Control and Federal Compliance Deficiencies Reported (.pdf, 24k)
• AM06-01 Management and Internal Audit Responsibilities for Collecting Accounts Receivable (.doc, 56k)
• AM05-02 Audit Organization External Quality Controls Review Requirements (.doc, 46k)
• AM04-03 Subscription Service for Audit Memos and Audit-Related Notices (.doc, 42k)
• AM99-03 Claims for Reimbursement of Revolving Fund Deficiencies (.doc, 20k)