California Air Resources Board

State law grants the California Air Resources Board (CARB) oversight responsibility and authority to monitor the implementation of various incentive programs. This page focuses on reviews of programs administered by nonprofit grantees and other entities outside the air districts, as outlined in the CARB Funding Plans. Key incentive programs include Clean Truck & Bus Vouchers (HVIP), Clean Vehicle Rebate Project, Low Carbon Transportation Incentives, One-Stop-Shop Pilot Project, Public Fleet Pilot Project, and related initiatives. CARB staff oversees the review process in collaboration with program staff. In addition, auditors conduct independent fiscal compliance audits, either concurrently with or following program compliance program reviews.

CARB staff actively oversees and facilitates this review through a structured and collaborative process. Fiscal compliance audits may occur concurrently with CARB’s program reviews, afterward, or independently as standalone evaluations. Using  established Guidelines and grantee implementation manuals, incentive program performance and compliance are assessed. The resources below provides links to program review reports, responses for completed reviews, and related fiscal reports from auditors. 

Nonprofit Incentive Program Reviews and Audit Reports

2025 Grid Alternatives

• Department of Finance Financial Audit Report

2024 Center for Sustainable Energy (CSE)

• CARB Incentive Program Review Executive Memo
• Incentive Program Review Report
• CSE Response to Program Review Report 
• Department of Finance Financial Audit Report
• CSE Response to Fiscal Compliance Audit 

2023 CALSTART (Fiscal Only)

• Department of Finance Financial Audit Report 
• CALSTART Response to Fiscal Compliance Audit

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