State Leadership Accountability Act (SLAA) Report

The State Leadership Accountability Act (SLAA) was enacted to reduce the waste of resources and strengthen risk management systems and internal control. SLAA requires each state entity to maintain effective risk management and internal control systems, to evaluate and monitor the effectiveness of these systems on an ongoing basis, and to annually report on the adequacy of the entity’s systems of risk management and internal control.

Published Reports

Effective September 2026, the policy has been revised (see below). SLAA, Government Code sections 13400 through 13407.

  • The reporting requirement has changed from a biennial cycle to an annual cycle.
  • The reporting due date was moved from December 31 to July 31. The first annual report is due on or before July 31, 2027, and thereafter by July 31 of every year.
  • Implementation Plans are no longer required, including the Implementation Plan that would have otherwise been due December 31, 2026.

State Administrative Manual (SAM) 20080 – Monitoring of Loss or Error – SAM 20080 requires all state entities to develop and maintain a system to track and monitor incidents of loss and error. The system should capture incident information including, but not limited to, the date and description of the incident, the monetary value of the loss or error, and the incident status. Reporting is due each odd numbered year starting in 2025.