Report 2012-110 Recommendation 15 Responses

Report 2012-110: Special Interest License Plate Funds: The State Has Foregone Certain Revenues Related to Special Interest License Plates and Some Expenditures Were Unallowable or Unsupported (Release Date: April 2013)

Recommendation #15 To: Natural Resources Agency, California

To make certain that money from the special plate funds pay only for allowable and supportable activities, Resources should use all appropriate funding sources to pay for any expenses that benefit multiple programs in proportion to the benefits these programs actually receive. Further, it should ensure that its allocation of such expenses to different funds is equitable and supported.

Agency Response*

Will not implement. The statute does not require allocation of administrative costs in the manner described by the report. Expenditures will continue to be used in a manner consistent with the statute and as specified in the budget appropriated by the Legislature

  • Response Type†: Annual Follow Up
  • Response Date: October 2016

California State Auditor's Assessment of Status: Will Not Implement


Agency Response*

Will not implement. The statute does not require allocation of administrative costs in the manner described by the report. Expenditures will continue to be used in a manner consistent with the statute and as specified in the budget appropriated by the Legislature

  • Response Type†: Annual Follow Up
  • Response Date: September 2015

California State Auditor's Assessment of Status: Will Not Implement


Agency Response*

Will not implement. The statute does not require allocation of administrative costs in the manner described by the report. Expenditures will continue to be used in a manner consistent with the statute and as specified in the budget appropriated by the Legislature.

  • Response Type†: 1-Year
  • Response Date: April 2014

California State Auditor's Assessment of Status: Will Not Implement

As we stated in our report, Resources could not provide a rationale supporting the proportion of costs it charged to the Environmental License Plate Fund. We believe that it is a good government practice for a state agency to have support to justify the costs it allocates to various funding sources.


Agency Response*

Will not implement. The statute does not require allocation of administrative costs in the manner described by the report. Expenditures will continue to be used in a manner consistent with the statute and as specified in the budget appropriated by the Legislature.

  • Response Type†: 6-Month
  • Estimated Completion Date:
  • Response Date: November 2013

California State Auditor's Assessment of Status: Will Not Implement

As we stated in our report, Resources could not provide a rationale supporting the proportion of costs it charged to the Environmental License Plate Fund. We believe that it is a good government practice for a state agency to have support to justify the costs it allocates to various funding sources.


Agency Response*

Will not implement. The statute does not require allocation of administrative costs in the manner described by the report. Expenditures will continue to be used in a manner consistent with the statute and as specified in the budget appropriated by the Legislature.

  • Response Type†: 60-Day
  • Estimated Completion Date:
  • Response Date: June 2013

California State Auditor's Assessment of Status: Will Not Implement

As we stated in our report, Resources could not provide a rantionale supporting the proportion of costs it charged to the Environmental License Plate Fund. We believe that it is a good government practice for a state agency to have support to justify the costs it allocates to various funding sources.


All Recommendations in 2012-110

†Response Type refers to the interval in which the auditee is providing the State Auditor with their status in implementing recommendations made in an audit report. Auditees must submit a response regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year or subsequent to one year.

*Agency responses received after June 2013 are posted verbatim.


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