Report 2012-121.1 Recommendations and Responses in 2014-041

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

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 Parks and Recreation 1 7 2 n/a 2

Recommendation To: Parks and Recreation, Department of

The department's executive management should monitor the budget process closely to prevent any future variances from established policies and procedures designed to ensure accurate reporting.

Response

The Department stated that the meetings would occur after the first quarter of the FY and every month thereafter. Since the first quarter just ended, and fiscal information will not be available until the 15th of the month, none such meeting have occurred this FY. We anticipate the discussions to commence around the beginning of November. Per BL 14-16 we follow the Fund Reconciliation process to prevent future variances.

  • California State Auditor's Assessment of Status: Not Fully Implemented
  • Completion Date: 10-15-2014
  • Response Date: October 2014

Recommendation To: Parks and Recreation, Department of

To ensure that any significant changes affecting fund balances proposed by Finance for presentation in the governor's budget are presented accurately and transparently, the department should develop procedures to require higher-level review and approval of such changes by its chief deputy director, director, and potentially the secretary for the Natural Resources Agency. The department should identify levels of significance for the proposed changes in fund balances that would trigger seeking these higher-level approvals.

Response

If DOF presents a change to any of the fund balances that is a change of 40% or more of the Departments total budget authority, the Budget Officer will advise the Director and Agency in writing.

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

Current Status of Recommendations

All Recommendations in 2014-041