Internal Audit Office


The Internal Audits Office (IAO) is responsible for performing internal audits on Cal OES’s operations to ensure effectiveness and efficiency, compliance with state and federal rules, laws, and regulations, and ensuring the reliability of Cal OES’s financial reports. IAO is also a central point of contact for all external audits and reviews conducted by federal and other state agencies. This activity is coordinated through the IAO Chief position. The IAO Chief acts as a liaison between external auditors and Cal OES to ensure that appropriate Cal OES staff are notified of the audit or review, coordinates the entrance and exit conferences, coordinates Cal OES’s responses to audit findings, and tracks the status of all recommendations until the reported findings have been resolved and closed.

View the Internal Audit Office Charter

Ralph Zavala

Ralph Zavala

Chief of Internal Audits

Office: (916) 845-8437

Internal Audit Office

Internal Audit Office

Office: 845-8437


IAO investigates complaints and whistleblowing of improper activities by Cal OES employees. In addition, IAO also investigates improper activities by entities entrusted with grant funds administered by Cal OES, such as but not limited to grant-awarded subrecipients.

To report improper acts or activities by:

To report unlawful discrimination and harassment including abusive conduct at the workplace:

Disclosure of Confidential Information: Strict confidentiality is maintained during an investigation; the identity of the complainant is protected, as is the reputation(s) of the individual(s) who have been accused of improper governmental activity.

The California Whistleblower Protection Act

The Act authorizes the California State Auditor to receive complaints from state employees and members of the public who wish to report an improper governmental activity. An “improper governmental activity” is defined as any action by a state agency or any action by a state employee directly related to state government that violates the law, violates an Executive Order of the Governor, violates a Rule of Court, violates the State Administrative Manual or State Contracting Manual, is economically wasteful, or involves gross misconduct, incompetency, or inefficiency. The complaints received by the State Auditor shall remain confidential, and the identity of the complainant may not be revealed without the permission of the complainant, except to an appropriate law enforcement agency conducting a criminal investigation.

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California Governor’s Office of Emergency Services (Cal OES) is committed to providing Californians with good services from all our programs. Your opinions are important to us. Please use the feedback form to submit comments, questions, and suggestions to Cal OES. Your opinions are greatly appreciated.

State Leadership Accountability Act

​Government Code sections 13400 through 13407, known as the State Leadership Accountability Act (SLAA), was enacted to reduce the waste of resources and strengthen internal control. SLAA requires each state agency to maintain effective systems of internal control, to evaluate and monitor the effectiveness of these controls on an ongoing basis, and to biennially report on the adequacy of the agency’s systems of internal control.

The SLAA reports for Cal OES are available below.

Cal OES Internal Control Report, December 2019

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California Whistleblower Hotline

Report improper acts by a state agency or employee

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