(a) State high risk audit reports shall be issued by publication in the same manner that the State Auditor publishes audit reports directed by the Joint Legislative Audit Committee.

(b) At the time of issuing a state high risk audit report, the State Auditor shall deliver a copy of the audit report to each audited state agency, the Members of the Joint Legislative Audit Committee, the Milton Marks Commission on California Government Organization and Economy, the Legislature, appropriate committees or subcommittees of the Legislature, and the Governor.

(c) Upon distributing a state high risk audit report to the parties listed in subdivision (b) of this section, the State Auditor shall make the audit report available to the public, including by posting the report on the State Auditor's website.