Cal. Bus. & Prof. Code § 26191
(a) Commencing January 1, 2022, and by January 1 triennially thereafter, the Office of State Audits and Evaluations within the Department of Finance shall conduct a performance audit of the department’s activities under this division, and shall report its findings to the department and the Legislature by July 1 of that same year. The report shall include, but not be limited to, the following: