(

a) In its independent monitoring of the system, the California State Auditor’s Office shall do, but is not limited to doing, both of the following: (1) (

A) Monitor and report annually to the Legislature, pursuant to

Section 9795, regarding the Controller’s progress toward transitioning the state’s accounting book of record from the legacy system utilized by the Controller to the system pursuant to subdivision (

c) of

Section 11860. (

B) This paragraph shall apply only until the successful transition of the accounting book of record to the system. (2) (

A) Monitor and report annually to the Legislature, pursuant to

Section 9795, regarding the department’s completion of the activities required by

Section 11865, with an emphasis on the activities described in subdivisions (

c) and (

e) of

Section as top priorities. (

B) This paragraph shall apply only until the successful completion of the roadmap activities described in

Section 11865. (

b) The department may contract for quality assurance services to monitor system-related workload, as needed or as determined to be appropriate by the department. (

c) The department shall contract for an annual assessment of the system that determines the ease of use of the system by end users, including control agencies, relative to statutory and policy requirements for accounting, cash management, procurement, and budgeting. The assessment shall include recommendations to the department on process, policy, and system improvements including, but not limited to, changes that would assist departments in submitting timely annual financial statements.