CA AB783

Requires elected auditor-controllers in counties with populations exceeding 3,000,000 to conduct biennial audits of county financial accounts and records, with audits filed to the board of supervisors.

Designates the county auditor or auditor-controller as both the chief accounting officer and chief auditor of the county, with authority to audit departmental and countywide internal controls.

Prohibits boards of supervisors from creating separate auditing units outside the county auditor (except those established before 1981) and prevents transferring auditing units away from the county auditor.

Grants sole authority to elected auditor-controllers in counties exceeding 3,000,000 population to maintain whistleblower hotlines for reporting fraud, waste, or abuse by county government employees.

Requires auditor-controllers in counties exceeding 3,000,000 population to conduct or contract for audits of tax collector records at least once every three years using certified public accountants or licensed public accountants.