Section 9133 Of Article 6. Legislative Funds And Administration From California Government Code >> Division 2. >> Title 2. >> Part 1. >> Chapter 1.5. >> Article 6.

. (a) The Joint Rules Committee shall annually contract for an independent audit or audits of all funds and entities of the Legislature, including, but not limited to, the expenditures of the Assembly Operating Fund, the Senate Operating Fund, the Operating Funds of the Assembly and Senate, expenditures for legislative printing, and General Fund expenditures for reimbursement of Members of the Legislature pursuant to Sections 8902 and 8903. These audits shall be made in accordance with generally accepted auditing standards established by the American Institute of Certified Public Accountants.
  (b) These audits shall each include, but need not be limited to, an evaluation of:
  (1) The expenditures in the following categories:
  (A) Out-of-state travel and living expense reimbursement and in-state travel and living expense reimbursement.
  (B) Automotive expenses.
  (C) Building utilities, maintenance, and rent.
  (D) Telephone.
  (E) Postage.
  (F) Printing.
  (G) Office supplies.
  (H) Newsletters.
  (I) Per diem for attendance at legislative sessions.
  (J) Employee salaries and benefits.
  (K) Employee travel and per diem.
  (L) Equipment and furniture.
  (M) Telegraph.
  (N) Freight.
  (O) Publications.
  (P) Study contracts and any other contract not reported under any other category.
  (Q) Meals.
  (R) Ceremonies and events.
  (S) First-class air travel.
  (T) Automotive repairs.
  (U) Office alterations.
  (V) All other expenditures.
  (2) The accuracy of the annual fiscal year financial statements of the rules committees.
  (c) These independent audits shall be completed, and reports thereon made to the respective houses of the Legislature, and to the public, by November 30 of each year for the previous fiscal year ending June 30.