The Office of Audits is charged with protecting the fiscal integrity of various CalRecycle funds by conducting compliance and financial-related audits of program participants. Audits are conducted under the authority of the California Beverage Container Recycling and Litter Reduction Act, the Integrated Waste Management Act, or other authorizing statutes.
The Office of Audits consists of one Northern California and two Southern California field offices. All offices conduct audits and reviews utilizing a risk-based approach, focusing on identifying significant errors, irregularities, and potential fraud. The program areas subject to audit include, but are not limited to, the following:
- Beverage manufacturers, beverage distributors
- E-Waste recyclers and collectors
- Grant recipients of programs including, but not limited to: Household Hazardous Waste, Local Conservation Corps, Tire Recycling, and Used Oil Recycling
- Extended producer responsibility organizations (i.e., carpet, paint, and mattress product stewardship programs)
- Oil Fee Payers and Used Oil Payments program participants
- Contracts for wildfire debris removal and information technology services
To maintain standards of quality audit work, all audit work is subject to two levels of managerial review to provide assurance that audits are performed in accordance with professional standards as well as legal and regulatory requirements.
In addition to the external audit responsibilities, the Office of Audits is responsible for ensuring CalRecycle meets the requirements of the State Leadership Accountability Act and oversees all coordination activities for audits being conducted of CalRecycle. As applicable, internal audit responsibilities are handled through an interagency agreement with the California Department of Finance (e.g., audits of CalRecycle’s administration of the Beverage Container Recycling Fund).