California Air Resources Board’s Legacy Supplemental Environmental Projects


The California Air Resources Board (CARB) engaged Sjoberg Evashenk Consulting, Inc. to conduct a performance audit of three long standing Supplemental Environmental Projects (SEP) and to identify opportunities for achieving efficiency, improving effectiveness, and ensuring SEP Administrators and funding recipients were following appropriate agreements, guidelines, and fiscal/accounting standards. Overall, our review found that program expenses generally appeared to be related to the intent of the three SEPs, but CARB’s Enforcement Division had not implemented an adequate and consistent system of controls necessary to hold funding recipients accountable for utilizing SEP funds appropriately.

The full report can be found here.

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