In 2018, California Air Resources Board (CARB) commissioned Sjoberg Evashenk Consulting Inc. to conduct an audit for three long-standing Supplemental Environmental Projects (SEP). This audit focused on the evaluation of SEP program performance and development of improvement recommendations. The objectives of the audit were to identify opportunities to improve efficiency, effectiveness, and ensuring SEP Administrators and funding recipients were following appropriate agreements, guidelines, and fiscal/accounting standards. The results of this audit and Executive Officer’s response to the audit report are available for the public to view.