Report 2001-108 Highlights - November 2001

California Department of Corrections:

Its Fiscal Practices and Internal Controls Are Inadequate to Ensure Fiscal Responsibility

HIGHLIGHTS

Our review of the California Department of Corrections' (department) fiscal practices and internal controls revealed:

• Spending plans, which are used to control program expenditures and to identify potential shortfalls, are inaccurate and do not align with the department's spending authority.
  
  
• Excessive use of custody staff overtime and sick leave, combined with inadequate funding, is the primary cause of its budget shortfalls.
  
  
• Improved contracting practices could result in hundreds of thousands of dollars per year in savings and prompt payments to contractors.
  
  
• Proactive strategies for reducing costs related to legal actions are not fully implemented.

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