20000 INTRODUCTION (Revised 12/00) California State Government employs a variety of audit resources to assist management in assuring that: State assets are protected Laws and regulations are followed Financial and management information is reliable Organizations and programs are operating effectively and efficiently These audit resources include central audit organizations with statewide responsibilities, as well as internal auditors located within many state agencies. The following acronyms and abbreviations are used throughout this section of the State Administrative Manual. SAM State Administrative Manual DOF Department of Finance OSAE Office of State Audits and Evaluations BSA Bureau of State Audits SCO State Controller's Office GC Government Code OMB Federal Office of Management and Budget FISMA Financial Integrity and State Manager's Accountability Act AB Assembly Bill The following SAM sections describe the functions and responsibilities of the various audit resources within State government. These sections do not cover revenue/tax auditors.
