Office of Audits and Investigations

Internal Audits

The Internal Audits Units are responsible for audits of Cal OES’s internal operations to evaluate the effectiveness and efficiency of internal controls, ensure compliance with state and federal rules, laws, and regulations, and assessing the reliability of Cal OES’s financial reporting. Email: internal.audits@caloes.ca.gov

External Audits

The External Audits Unit audits Cal OES Grant Subrecipients to ensure compliance with applicable regulations, laws, and Grant Subaward terms and conditions. Items that External Audits Unit’s review include but is not limited to organization operations, internal and management controls, and Grant Subaward-related activities and expenditures.
Email: external.audits@caloes.ca.gov

Investigations

The Investigations Unit is comprised of experienced professionals. This unit employs a systematic approach to gather evidence, analyze data, and provide comprehensive findings that inform strategic decisions and ensure accountability across all Cal OES programs. This investigation unit addresses sensitive issues which include fraud, waste, abuse, or misappropriation of state or federal resources involving Cal OES employees or entities entrusted with grant funds administered by Cal OES. All investigations are conducted with strict confidentiality. The identity of the complainant is protected, as is the reputation(s) of the individual(s) who have been accused of improper governmental activity.
Email: audits.investigation@caloes.ca.gov

To report improper acts or activities by:

• Cal OES employees, please contact audits.investigation@caloes.ca.gov.
• Entities entrusted with grant funds administered by Cal OES, please contact external.audits@caloes.ca.gov .

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

• For Cal OES employees, please contact eeo@caloes.ca.gov.
• For non-Cal OES employees, please contact contact.center@dfeh.ca.gov.

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.

Provide Feedback

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.

• SLAA report 2023