The California State Auditor (CSA) is an independent, nonpartisan agency responsible for conducting financial and performance audits of state departments, boards, commissions, and certain local government entities. Established by the Constitution of California, the CSA is mandated to ensure transparency, accountability, and efficiency within the California state government. The CSA's reports provide insights on the use of public funds, effectiveness of programs, and identify areas for potential improvement, thereby promoting good governance in California.