Report 2011-123 Recommendations and Responses in 2014-041

Report 2011-123: Oil Spill Prevention and Administration Fund: The Department of Fish and Game and the Office of Spill Prevention and Response Need to Improve Their Administration of the Spill Fund

Department Number of Years Reported As Not Fully Implemented Total Recommendations to Department Not Implemented After One Year Not Implemented as of 2013-041 Response Not Implemented as of Most Recent Response
Department of Fish and Wildlife 2 5 2 2 0

Recommendation To: Fish and Wildlife, Department of

To ensure that three-year projections of the spill fund's revenues, expenditures, and fund balances, all of which are used to determine fee rates, are based on accurate financial information, the spill office should consider the reduction in the spill fund's costs, as a result of the recovery of indirect administrative costs, when projecting its fund balance moving forward.

Response

The department followed Department of Finance procedures, using official state accounting records (Calstars and State Controller's Office balances) to prepare the fund condition statement contained in the 2014-15 Governor's Budget. The data contained in these documents account for all activity in the fund, including prior year adjustments that take into account the reduction in the fund's costs as a result of the recovery of indirect administrative costs. The department will continue to follow these procedures, ensuring that the reduction in the fund's costs is accounted for when projecting the fund balance moving forward. The documentation provided to the State Auditor identifies on the source documents the numbers used to develop the 2014-15 fund condition statement.

  • California State Auditor's Assessment of Status: Fully Implemented
  • Completion Date: January 2014
  • Response Date: October 2014

Recommendation To: Fish and Wildlife, Department of

To prevent under- or over-recovery of federal funds, Fish and Game should regularly reassess whether using budgeted expenditures or actual expenditures will produce the most accurate results.

Response

The U.S. Department of Interior has approved the department's Indirect Cost Rate Proposals (ICRP) for 2013-14 and 2014-15, both of which are based on actual expenditures. The department will continue to assess whether budgeted or actual expenditures will produce the most accurate results in future ICRP submittals. Documentation has been provided to the State Auditor to demonstrate the use of actual expenditures in the approved 2013-14 and 2014-15 ICRPs.

  • California State Auditor's Assessment of Status: Fully Implemented
  • Completion Date: July 2013
  • Response Date: September 2014

Current Status of Recommendations

All Recommendations in 2014-041