Section 53138 Of Article 7. Federally Mandated Audits Of Block Grant Funds Allocated To Local Agencies From California Government Code >> Division 2. >> Title 5. >> Part 1. >> Chapter 1. >> Article 7.

. The Controller, the Department of Finance, the State Auditor' s office, or other state department auditors may perform audit activities pursuant to this article insofar as the standards of independence contained in the "Government Auditing Standards" published by the Comptroller General of the United States are met.