Report 2012-121.1 Recommendation 6 Responses

Report 2012-121.1: Department of Parks and Recreation: Weak Procedures Have Led to Inconsistent Budgetary Reporting and Difficulties in Measuring the Impact of Efforts to Keep Parks Open (Release Date: February 2013)

Recommendation #6 To: Finance, Department of

Finance should establish a documented process for ensuring that its staff demonstrate that they have verified that departments completed budget documents correctly. For example, Finance could establish a checklist that its staff complete to communicate that they followed specified procedures to ensure the accuracy of amounts reported by departments.

1-Year Agency Response

Procedures were implemented during the preparation of the 2014-15 Governors Budget. Finance budget analysts were required to utilize new guidelines to verify various technical budget documents submitted by the departments.

  • Completion Date: January 2014
  • Response Date: February 2014

California State Auditor's Assessment of 1-Year Status: Fully Implemented


6-Month Agency Response

Finance has developed a checklist of reminders for review of technical budget documents. Finance budget analysts will be required to utilize this checklist to verify various technical budget documents submitted by the departments. The checklist will be implemented this fall for the development of the 2014-15 Governor's Budget.

  • Completion Date: August 2013
  • Response Date: August 2013

California State Auditor's Assessment of 6-Month Status: Partially Implemented

Although Finance indicates that it will implement the checklist in fall 2013, it has not submitted documentation of its implementation.

  • Auditee did not substantiate its claim of full implementation

60-Day Agency Response

Finance is currently drafting a checklist of reminders for review of fund condition statements. Finance budget analysts will be required to utilize this checklist to verify fund condition statements submitted by the departments. Finance plans to implement the checklist this fall for the development of the 2014-15 Governor's Budget.

  • Response Date: April 2013

California State Auditor's Assessment of 60-Day Status: Partially Implemented

Finance indicates it will implement the checklist in the fall. Finance has not yet provided us with a copy of the checklist it plans to implement.


All Recommendations in 2012-121.1

Agency responses received after June 2013 are posted verbatim.


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