Department of Finance
915 L Street
Sacramento, CA 95814

OSAE Information

• OSAE Overview

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

• Bond Accountability Complaint Form
• 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 the Bond Accountability and Audits guide and the Bond Audit Bulletins below.

 

Bond Accountability and Audits Guide

• Bond Accountability and Audits Guide

Bond Audit Bulletins

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

Audits In Progress

• Department of Water Resources
• Department of Forestry and Fire Protection
• Department of Parks and Recreation
• California Emergency Management Agency

Natural Resources Bonds

• Annual Reports of Bond Funds
  • Annual Report on Bond Audits and Oversight Activities
  • 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
  • Audit of Department of Conservations Bond Funds May 2012
  • 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
  • Lamont Public Utility District, Proposition 40 Grant Audit May 2013
  • Southern California Coastal Water Research Projection, Propositions 13 and 84 Grant Audit May 2013
  • Big Bear Municipal Water District, Proposition 13 Grant Audit May 2013
  • County of Riverside, Proposition 13 Grant Audit May 2013
  • San Jose Conservation Corps and Charter School Proposition 84 Grant Audits March 2013
  • Coastwalk Inc. Proposition 12 and 84 Grant Audit March 2013
  • Los Angeles County Flood Control District Proposition 13 Grant Audit  February 2013
  • Gold Ridge Resource Conservation District, Proposition 84 Grant Audit, January 2013
  • Mariposa County Proposition 40 Grant Audit December 2012
  • California Waterfowl Association, Propositions 50 and 84 Grant Audits November 2012
  • Santa Monica Bay Restoration Foundation, Propositions 12 and 40 Grant Audits November 2012
  • County of San Luis Obispo Propositions 40 and 1E Grant Audits November 2012
  • University of California Santa Cruz and WateReuse Research Foundation Proposition 50 Grant Audits October 2012
  • City of Modesto Propositions 40 and 50 Grant Audit October 2012
  • Nevada County Sanitation District No.1 Prop 40 Grant Audit September 2012
  • City of Fresno Prop 12 Grant Audits September 2012
  • City of San Gabriel Proposition 12 Grant Audit September 2012
  • County of Orange Proposition 13 Grant Audit September 2012
  • Fresno Irrigation District Propositions 13 and 50 Grant Audits September 2012
  • Inland Empire Utilities Agency Propositions 13 and 50 Grant Audits September 2012
  • Northern California Joint Exercise of Powers, Proposition 50 Grant Audits September 2012
  • Yuba County Water Agency, Proposition 13 Grant Audits September 2012
  • San Diego River Conservancy Proposition 40 Grant Audits September 2012
  • City of Montebello, Proposition 12 Grant Audit August 2012
  • Regional Water Authority, Propositions 13 and 50 Grant Audits August 2012
  • City of Santee, Proposition 40 Grant Audit July 2012
  • City of Cupertino, Proposition 40 Grant Audit July 2012
  • Cachuma Conservation Release Board, Proposition 12 Grant Audit July 2012
  • Community Alliance with Family Farmers, Propositions 40, 50, and 84 Grant Audits June 2012
  • City of Sacramento, Proposition 40 Grant Audit June 2012
  • California Department of Parks and Recreation, Propositions 12 and 40 Grant Audits June 2012
  • Resources Legacy Fund, Propositions 50 and 84 Grant Audits June 2012
  • Mojave Water Agency, Proposition 50 Grant Audit June 2012
  • Point Reyes National Seashore Association, Proposition 40 and 50 Grant Audits June 2012
  • City of San Diego, Proposition 40 Grant Audits May 2012
  • Placer County Flood Control and Water Conservation District Grant Audit May 2012
  • County of Santa Barbara, Proposition 50 Grant Audit May 2012
  • City of West Sacramento, Proposition 40 and 50 Grant Audits April 2012
  • Glenn-Colusa Irrigation District, Proposition 50 Grant Audit April 2012
  • Yolo County Flood Control and Water Conservation District, Proposition 50 Grant Audits April 2012
  • Sherman Island Reclamation District 341, Proposition 50 and 84 Grant Audits March 2012
  • Trout Unlimited California, Proposition 12 Grant Audit March 2012
  • Trout Unlimited South Coast, Proposition 50 Grant Audit February 2012
  • Truckee River Watershed Council, Proposition 84 Grant Audits February 2012
  • Land Trust for Santa Barbara County, Proposition 40, 50, and 84 Grant Audit February 2012
  • Brannan Andrus Levee Maintenance District, Proposition 84 Grant Audits February 2012
  • Sierra Business Council, Proposition 84 Grant Audit, January 2012
  • Pacific Forest Trust, Proposition 84 Grant Audit December 2011
  • 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
  • River Partners, Propositions 13 and 50 Grant Audits June 2011
  • University of California, Davis, Proposition 50 Grant Audits April 2011
  • TreePeople, Proposition 50 Grant Audit April 2011
  • Tuolumne River Preservation Trust, Proposition 13 and 50 Grant Audits April 2011
  • Management Letter - State Water Resources Control Board, Review of Santa Barbara County Water Agency Grant Agreement 08-613-550, February 2011
  • Santa Clara County Open Space Authority, Blair Ranch Property Grant Audit January 2011
  • Rancho Simi Recreation and Park District Tapo Canyon Grant Audit December 2010
  • City of Pacifica Mahoney Property Grant Audit December 2010
  • City of Thousand Oaks Mount Clef Grant Audit November 2010
  • Marina Coast Water District, Proposition 13 Grant Audit October 2010
  • Central Basin Municipal Water District, Proposition 13 Grant Audit September 2010
  • Monterey Peninsula Regional Park District Palo Corona Ranch Grant Audit August 2010
  • Metropolitan Water District of Southern California, Propositions 13 and 50 Grant Audits June 2010
  • Resource Conservation District of the Santa Monica Mountains, Malibu Lagoon Restoration, Proposition 50 Grant Audit June 2010
  • City of Crescent City, Infrastructure Rehabilitation Proposition 13 Grant Audit May 2010
  • Sonoma Land Trust Grant Audits May 2010
  • East Bay Municipal Utility District, Proposition 13 Grant Audits April 2010
  • San Diego County Water Authority, Proposition 13 Grant Audit March 2010
  • City of Sacramento, Proposition 50 Grant Audit February 2010
  • City of Long Beach, Proposition 50 Grant Audit February 2010
  • Rubidoux Community Services District, Proposition 13 Grant Audit February 2010
  • City of Pacifica Grant Audit January 2010
  • Sierra Coordinated Resources Management Council Grant Audit December 2009
  • Resources Agency, City of Napa October 2009
  • California State Coastal Conservancy, City of San Clemente May 2009
  • Fire Safe Council of Nevada County, Proposition 40 Grant Audits May 2009
  • City of Redding's Clover Creek Preserve Project Grant Audit April 2009
  • High Sierra Resource Conservation and Development Council, Inc., Proposition 40 Grant Agreements April 2009
  • Friends of the Urban Forest, Proposition 12 Grant Audits April 2009
  • Mosquito Volunteer Fire Department, Proposition 40 Grant Agreements March 2009
  • Canopy Trees For Palo Alto, Proposition 12 Fiscal Compliance Audit February 2009
  • Amador Fire Safe Council, Proposition 40 Grant Agreementsl January 2009
  • California Conservation Corps, Fresno County Economic Opportunities Commission November 2008

Transportation Bonds - Proposition 1B

• Department Audit Reports
• • Management Letter Air Resources Board Proposition 1B Bond Funds September 2012
  • California Department of Transportation, Audit of Proposition 1B Bond Funds May 2012
  • Caltrans Audit of Proposition 1B Bond Funds April 2011
  • California Emergency Management Agency, Proposition 1B June 2010

Education Bonds - Proposition 1D

• Department Audit Reports
  • Audit of California Community Colleges, Chancellor's Office, Proposition 1D Bond Funds March 2012
  • 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 Alameda Castro Valley Library Grant Audit May 2013
  • City of Oakland 81st Avenue Branch Library Grant Audit May 2013
  • City of Lincoln, Twelve Bridges Library Audit May 2012
  • 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.