Report 2012-121.1 Data Reliability Assessments

Controller's Office, State
Description of Data Agency Purpose of Data
Budgetary/Legal Basis System

The Budgetary/Legal Basis System tracks financial data, indexes, funds, etc. on a budgetary/legal basis. It is manually updated based on data from numerous sources.

Magnitude of Data

The Department of Parks and Recreation (department) received nearly $90 million in state bench and park service fees, $30 million in transfers from other funds, and nearly $19 million in miscellaneous revenue during fiscal year 2011-12.

Purpose of Testing Data Reliability Determination

Determine the total amount of revenues for the department's State Parks and Recreation Fund and the Off-Highway Vehicle Trust Fund during fiscal year 2011-12.

Sufficiently Reliable—To test the accuracy of the California State Controller's Office (state controller) centralized accounting Budgetary/Legal Basis system data, we selected a sample of 29 revenue transactions from the department's redundant set of accounting records stored in the California State Accounting and Reporting System (CALSTARS). CALSTARS is the official accounting system of the department and is reconciled to the centralized accounts maintained by the state controller. We tested CALSTARS to ensure that key data elements matched source documentation. This testing did not note any errors in the accuracy of the key data fields tested.

To test the completeness of the state controller's Budgetary/Legal Basis system, we compared fund totals from CALSTARS to the state controller's Budgetary/Legal Basis system. No material exceptions were noted.

Corrective Action Recommended Status of Corrective Action
We did not recommend corrective action. N/A

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