Existing law requires, by January 15th of each year, the State Auditor to report to the Joint Legislative Budget Committee, the Joint Legislative Audit Committee, and the Department of Finance with respect to each recommendation the State Auditor has made based on an audit or investigation that was reported more than one year prior and that has not been fully implemented by the affected agency. This bill would instead require the State Auditor to maintain a publicly accessible internet website that displays the status of recommendations the State Auditor has made based on an audit or investigation, as specified. The bill would require a state agency to submit an update to the State Auditor, and the State Auditor to post the update to the publicly available internet website on recommendations the State Auditor has determined are not fully implemented, as specified. Existing law requires the State Auditor to, among other things, identify five judicial branch entities, excluding the Administrative Office of the Courts, for audit every two years, as specified. This bill instead would require the State Auditor to take that action every three years. Existing law establishes within the State Treasury the State Audit Fund, which is a continuously appropriated fund for the expenses of the State Auditor. By expanding the duties of the State Auditor's Office, this bill would create an appropriation.