Report 2010-117 Recommendation 2 Responses

Report 2010-117: General Obligation Bonds: The Departments of Water Resources and Finance Should Do More to Improve Their Oversight of Bond Expenditures (Release Date: May 2011)

Recommendation #2 To: Finance, Department of

To enhance the value of the Bond Accountability Web site, Finance should develop a tracking and review process to periodically assess the completeness of the project information posted to the Web site. Such a process should include a review of whether state agencies are describing, in terms the public can easily understand, the expected or realized benefits of bond-funded projects.

Annual Follow-Up Agency Response From October 2013

In our original response to the Auditor, we indicated that "Finance will continue to review state agencies' reporting compliance during department audits and during special project reporting compliance reviews. As noted in our audit reports, our methodology includes a project reporting compliance review during each bond audit."

While the Auditor has deemed our response as "not implementing", we believe that we are implementing this recommendation. Our Office of State Audits and Evaluations (OSAE) conducts periodic audits and reviews of all agencies administering bond funds. During the bond audits, OSAE reviews management controls over project status reporting and on a sample basis reviews the completeness of project data posted to the website. Also, as conditions change that require new or different appropriations in the annual budget act additional updates are made to the website to reflect changes made to the allocation of bond funds.

California State Auditor's Assessment of Annual Follow-Up Status: Will Not Implement


Annual Follow-Up Agency Response From November 2012

Finance will continue to review state agencies' reporting compliance during department audits and during special project reporting compliance reviews. As noted in our audit reports, our methodology includes a project reporting compliance review during each bond audit.

California State Auditor's Assessment of Annual Follow-Up Status: Will Not Implement


All Recommendations in 2010-117

Agency responses received after June 2013 are posted verbatim.


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