California Code, Government Code - GOV § 12410

The Controller shall superintend the fiscal concerns of the state.  The Controller shall audit all claims against the state, and may audit the disbursement of any state money, for correctness, legality, and for sufficient provisions of law for payment.  Whenever, in the Controller's opinion, the audit provided for by Chapter 4 (commencing with Section 925), Part 3, Division 3.6 of Title 1 of this code is not adequate, the Controller may make a field or other audit of any claim or disbursement of state money as may be appropriate to that determination.