CA SB1293

California State Auditor may conduct initial assessments at local government agencies prior to full audits to gather publicly available information and determine if they qualify as high-risk entities.

California State Auditor must notify the Joint Legislative Audit Committee in writing before beginning an initial assessment at any local government agency.

High-risk local government audit reports must be issued at least once every 3 years instead of every 2 years.

Local government agencies may be removed from the high-risk program if they implement significant corrective measures for deficiencies identified by the auditor.