July 21, 2011
State Controller’s Office: CDCR Audit
This report presents the results of the State Controller’s Office (SCO) audit of the California Department of Corrections and Rehabilitation’s (CDCR) administrative and accounting controls over its office revolving fund (ORF) for the period of July 1, 2009, through July 31, 2010.
We conducted our review pursuant to Government Code sections 12410 and 12418. Government Code section 12410 stipulates that the State Controller shall audit disbursements from the state treasury to ensure legality and propriety of payments. Government Code section 12418 stipulates that the State Controller shall direct and superintend the collection of money due the State.
