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)

Bond Accountability/Oversight and Audits

In accordance with bond oversight responsibilities, the Department of Finance, Office of State Audits and Evaluations (OSAE) performs bond audits.  The Governor’s Executive Order S-02-07 requires departments to be accountable for ensuring bond proceeds are spent efficiently, effectively, and in the best interests of the people of California.  Accordingly, the bond audit objectives include determining whether: 

• Awards and expenditures are in compliance with applicable laws, regulations, and established criteria.
• Bond funded projects are adequately monitored to ensure they stay within scope and cost.
• Bond funded programs and projects achieved or are achieving the intended outcomes. 

As of June 2010, OSAE has performed over 400 department and grant-level bond audits of Proposition 12, 13, 40, and 50.  These same programs and departments are also receiving Proposition 1E and 84. OSAE is currently auditing several departments covering all Strategic Growth Plan bonds – Propositions 1B, 1D, 1E, and 84 (see Audits in Progress below).

For additional details including specific audit tasks performed during a bond audit, see Bond Audit Bulletins below.

 

Bond Audit Bulletins

• October 2009
• October 2008
• August 2008
• August 2006

Audits In Progress

• Air Resources Board, Audit of Proposition 1B Bond Funds
• California Community Colleges, Audit of Proposition 1D Bond Funds
• Department of Conservation, Audit of Natural Resources Bonds
• Department of Water Resources
• State Water Resources Control Board

Natural Resources Bonds

• Annual Reports of Bond Funds
  • A Review of Bond Funds — Propositions 12, 13, 40, and 50, Status of Bond Projects and Expenditures as of June 30, 2006
  • A Review of Bond Funds — Propositions 12, 13, 40, and 50, Status of Bond Projects and Expenditures as of June 30, 2005
• Department Audit Reports
  • California State Library, California Cultural and Historical Endowment, Proposition 40, November 2011
  • Santa Monica Mountains Conservancy, Propositions 12, 13, 40, 50, and 84 Bond Funds June 2011
  • Sierra Nevada Conservancy, Proposition 84 Bond Funds April 2011
  • California State Coastal Conservancy, Propositions 12, 13, 40, and 50 January 2011
  • San Gabriel and Lower Los Angeles Rivers and Mountains Conservancy, Propositions 40 and 50 June 2010
  • California Department of Fish and Game, Propositions 13 and 50 February 2010
  • California Tahoe Conservancy, Propositions 12, 40, and 50 January 2010
  • California Department of Public Health, Proposition 13 and 50 October 2009
  • California Conservation Corps, Propositions 12 and 40 May 2009
  • Wildlife Conservation Board, Propositions 12, 13, 40, and 50 April 2009
  • San Joaquin River Conservancy, Propositions 12, 13, and 40 April 2009
  • Baldwin Hills Conservancy, Proposition 40 December 2008
  • State Water Resources Control Board, Propositions 13, 40, and 50 October 2008
  • Coachella Valley Mountains Conservancy, Propositions 12 and 40 October 2008
  • Resources Agency, Propositions 12, 13, 40, and 50 May 2008
  • Department of Conservation, Propositions 12, 13, 40, and 50 April 2008
• Grant Audit Reports
  • Sierra Business Council, Proposition 84 Grant Audit, January 2012
  • Ojai Unified School District and Ojai Valley Land Conservancy, Proposition 13 Grant Audit, December 2011
  • Nevada County Resource Conservation District, Propositions 50 and 84 Grant Audit, November 2011
  • City of Glendale Proposition 50 Grant Audit October 2011
  • Mendocino County Resource Conservation District/Water Agency, Proposition 50 Grant Audit, September 2011
  • Natural Heritage Institute, Proposition 50 Grant Audits September 2011
  • Butte County Water and Resource Conservation Department, Proposition 50 Grant Audit September 2011
  • High Sierra Resource Conservation and Development Council Proposition 84 Grant August 2011
  • California Natural Resources Agency, River Partners June 2011
  • Department of Water Resources, University of California Davis April 2011
  • Santa Monica Mountains Conservancy, Tree People April 2011
  • Department of Water Resources, Tuolumne River Preservation Trust April 2011
  • Management Letter - State Water Resources Control Board, Review of Santa Barbara County Water Agency Grant Agreement 08-613-550, February 2011
  • California State Coastal Conservancy, Santa Clara County Open Space Authority, Blair Ranch Property January 2011
  • California State Coastal Conservancy, City of Pacifica Mahoney Property November 2010
  • Santa Monica Mountains Conservancy, City of Thousand Oaks November 2010
  • Department of Water Resources, Marina Coast Water District August 2010
  • Department of Water Resources, Central Basin Municipal Water District August 2010
  • California State Coastal Conservancy, Sonoma Land Trust January 2010
  • Resources Agency, City of Napa October 2009
  • Department of Water Resources, City of Sacramento January 2010
  • San Gabriel and Lower Los Angeles Rivers and Mountains Conservancy, City of Long Beach January 2010
  • Department of Water Resources, Rubidoux Community Services District January 2010
  • Department of Water Resources, San Diego County Water Authority December 2009
  • California State Coastal Conservancy, City of Pacifica December 2009
  • California Department of Forestry and Fire Protection, Sierra Coordinated Resources Management Council November 2009
  • California State Coastal Conservancy, City of San Clemente April 2009
  • California Department of Forestry and Fire Protection, Fire Safe Council of Nevada County April 2009
  • Department of Water Resources, City of Redding Proposition 13 Bond Program April 2009
  • California Department of Forestry and Fire Protection High Sierra Resource Conservation and Development Council, Inc. March 2009
  • California Department of Forestry and Fire Protection, Mosquito Volunteer Fire Department March 2009
  • California Department of Forestry and Fire Protection, Friends of the Urban Forest January 2009
  • California Department of Forestry and Fire Protection, Canopy Trees For Palo Alto January 2009
  • California Department of Forestry and Fire Protection, Amador Fire Safe Council December 2008
  • California Conservation Corps, Fresno County Economic Opportunities Commission October 2008

Transportation Bonds - Proposition 1B

• Department Audit Reports
  • Caltrans Audit of Proposition 1B Bond Funds April 2011
  • California Emergency Management Agency, Proposition 1B June 2010

Education Bonds - Proposition 1D

• Department Audit Reports
  • University of California, Audit of Proposition 1D Bond Funds, October 2011
  • California State University, Audit of Proposition 1D Bond Funds June 2011
  • Department of General Services, Office of Public School Construction's Proposition 1D, Bond Funds June 2011
  • Management Letter - Department of General Services, Office of Public School Construction School Facilities Program, Review of Potential Audit Duplication

Library Bonds - Proposition 14

• Department Audit Reports
  • Review of Proposition 14 Bond Funds August 2006
• Grant Audit Reports
  • County of Fresno, Orange Cove Neighborhood Library June 2011
  • San Francisco Ingleside Branch Library Grant Audit May 2011
  • San Francisco Richmond Branch Library Expansion and Renovation Grant Audit May 2011
  • County of Tulare, Visalia Public Library November 2010
  • City of Santa Maria, Santa Maria Public Library August 2010
  • City of Redwood City, Redwood Shores Community Library March 2010
  • City of Newport Beach, Mariners Branch Library January 2010
  • City of Highland, Highland Branch Library December 2009
  • City of Murrieta Library September 2009
  • County of Fresno June 2009
  • City of Fontana May 2009
  • City of National City, National City Public Library April 2009
  • City of Camarillo, Camarillo Library March 2009
  • City of Oxnard, South Oxnard Branch Library December 2008
  • City of Long Beach, Mark Twain Library November 2008
  • City of Fairfield, Cordelia Library August 2008
  • City of Orange, Main Library Expansion July 2008
  • City of Los Angeles, Harbor Gateway Library July 2008
  • City of Monterey Park, Monterey Park Bruggemeyer Library July 2008
  • City of Anaheim, Haskett Branch Library July 2008
  • County of San Diego, Julian Library Construction April 2008
  • City of Temecula, Temecula Public Library November 2007
  • County of Shasta, Redding Library November 2007
  • City of Hercules, Hercules Public Library August 2007
  • County of Monterey, Castroville Library August 2007
  • City of Dorris, Dorris Library Building Project June 2007
  • City of San Mateo, San Mateo Main Library May 2007
  • City of San Rafael, Pickleweed Library April 2007
  • City of Alameda, Alameda Free Library March 2007

 

OSAE Contacts and Other Information

If you have any questions or concerns, please contact our office:

• Telephone number:
  • (916) 322-2985
• Email:
  • bondsoversight@dof.ca.gov
• Mailing Address:
  • Department of Finance
  • Office of State Audits and Evaluations
  • ATTN: Bonds Accountability
  • 300 Capitol Mall, Suite 801
  • Sacramento, CA 95814
• Website:
  • www.bondaccountability.ca.gov

Our office also accepts complaints regarding misuse of the bond funds. To report an incident, please fill out the Bond Accountability Complaint Form.