Implementation of State Auditor's Recommendations - 2006
Classified by Auditee/Entity
On this page we provide links, classified by entity name, to summaries of audit reports we issued during the previous two years that related to each entity. We also provide the following links to our audit report summaries classified by policy areas, which generally correspond to the Assembly and Senate standing committees.
Back to Overview
Classified by Standing/Policy Committee
Classified by Budget Subcommittee
View the executive summary for the original audit report by clicking on the report number. The executive summary includes a link to the complete original audit report in PDF format.
View the summary of each audit report and the status of the auditee's implementation of the State Auditor's recommendations for each report by clicking on the report title.
Introduction:
The purpose of each audit report summary is to identify what actions, if any, auditees have taken in response to our findings and recommendations. We have placed this symbol 
in the left-hand margin of the auditee action to identify areas of concern or issues that we believe an auditee has not adequately addressed.
For these summaries, we have relied upon periodic written responses prepared by auditees to determine whether corrective action has been taken. The Bureau of State Audits' (BSA) policy requests that auditees provide a written response to the audit findings and recommendations before the audit report is initially issued publicly. As a follow-up, we request the auditee to respond at least three times subsequently: at 60 days, six months, and one year after the public release of the audit report.
We report all instances of substantiated improper governmental activities resulting from our investigative activities to the cognizant state department for corrective action. These departments are required to report the status of their corrective actions every 30 days until all such actions are complete.
Unless otherwise noted, we have not performed any type of review or validation of the corrective actions reported by the auditees. All corrective actions noted in these summaries were based on responses received by our office as of January 11, 2006.
Auditees
State Entities:
Aging, Department of
Athletic Commission
California Public Employees' Retirement System
Children and Families Commission, California
Commission on Teacher Credentialing, California
Corrections, Department of
Developmental Services, Department of
Education, Department of
Emergency Medical Services Authority
Finance, Department of
Fish and Game, Department of
Franchise Tax Board
Fraud Assessment Commission
Gambling Control Commission, California
General Services, Department of
Health and Human Services Agency
Health Services, Department of
Highway Patrol, California
Industrial Relations, Department of
Insurance, Department of
Justice, Department of
Mental Health, Department of
Military Department, California
Off-Highway Motor Vehicle Commission
Parks and Recreation, Department of
Prison Industry Authority
Public Utilities Commission
Secretary of State
Social Services, Department of
State and Consumer Services Agency
State Bar of California
State Controller's Office
Transportation, Department of
Unemployment Insurance Appeals Board, California
Youth and Adult Correctional Agency
Local Entities:
Alameda County Water District
Anaheim Union High School District
City of Richmond
County of Colusa
County of El Dorado
County of Kern
County of Los Angeles
County of Marin
County of Sacramento
County of San Bernardino
County of San Diego
County of San Mateo
County of Santa Clara
County of Sutter
Crestline-Lake Arrowhead Water Agency
Fiscal Crisis Management Assistance Team
Leucadia Wastewater District
Long Beach Unified School District
Los Angeles County Metropolitan Transportation Authority
Los Angeles Department of Water and Power
Los Angeles Unified School District
Metropolitan Water District of Southern California
Otay Water District
Pajaro Valley Unified School District
Sacramento City Unified School District
San Diego City Unified School District
San Francisco Unified School District
San Gabriel Valley Municipal Water District
Stockton Unified School District
Walnut Valley Water District
Water Replenishment District of Southern California
Western Municipal Water District
Wheeler Ridge-Maricopa Water Storage District
Report Number 2003-111 (Issued 2004-04-13)
Oversight of Long-Term Care Programs: Opportunities Exist to Streamline State Oversight Activities
Report Number 2004-134 (Issued 2005-07-28)
State Athletic Commission: The Current Boxers' Pension Plan Benefits Only a Few and Is Poorly Administered
California Public Employees' Retirement System
Report Number 2004-033 (Issued 2005-05-26)
Pharmaceuticals: State Departments That Purchase Prescription Drugs Can Further Refine Their Cost Savings Strategies
Report Number 2004-123 (Issued 2005-03-29)
California Public Employees' Retirement System: It Relied Heavily on Blue Shield of California's Exclusive Provider Network Analysis, an Analysis That Is Reasonable in Approach but Includes Some Questionable Elements and Possibly Overstates Estimated Savings
Children and Families Commission, California
Report Number 2003-123 (Issued 2004-07-15)
California Children and Families Commissions: Some County Commissions' Contracting Practices Are Lacking, and Both the State and County Commissions Can Improve Their Efforts to Find Funding Partners and Collect Data on Program Performance
Commission on Teacher Credentialing, California
Report Number 2004-108 (Issued 2004-11-09)
California Commission on Teacher Credentialing: It Could Better Manage Its Credentialing Responsibilities
Report Number 2005-111 (Issued 2005-11-08)
California Department of Corrections and Rehabilitation: The Intermediate Sanction Programs Lacked Performance Benchmarks and Were Plagued With Implementation Problems
Report Number I2005-2 (Issued 2005-09-21)
California Department of Corrections and Rehabilitation: Investigations of Improper Activities by State Employees (Allegation I2004-0649, I2004-0681, and I2004-0789)
Report Number 2005-105 (Issued 2005-09-13)
Department of Corrections: It Needs to Better Ensure Against Conflicts of Interest and to Improve Its Inmate Population Projections
Report Number I2005-1 (Issued 2005-03-22)
California Department of Corrections: Investigations of Improper Activities by State Employees (Allegation I2004-0834)
Report Number 2004-111 (Issued 2004-12-09)
Sex Offender Placement: Departments That Are Responsible for Placing Sex Offenders Face Challenges, and Some Need to Better Monitor Their Costs
Report Number 2004-105 (Issued 2004-10-19)
California Department of Corrections: Although Addressing Deficiencies in Its Employee Disciplinary Practices, the Department Can Improve Its Efforts
Report Number 2003-125 (Issued 2004-07-27)
California Department of Corrections: More Expensive Hospital Services and Greater Use of Hospital Facilities Have Driven the Rapid Rise in Contract Payments for Inpatient and Outpatient Care
Report Number 2003-117 (Issued 2004-04-06)
California Department of Corrections: It Needs to Ensure That All Medical Service Contracts It Enters Are on the State's Best Interest and All Medical Claims It Pays Are Valid.
Report Number I2004-1 (Issued 2004-03-24)
Department of Corrections: Investigations of Improper Activities by State Employees (Allegation I2003-0896)
Report Number 2003-130 (Issued 2004-03-16)
California Department of Corrections: Its Plans to Build a New Condemned-Inmate Complex at San Quentin Are Proceeding, but Its Analysis of Alternative Locations and Costs Was Incomplete
Developmental Services, Department of
Report Number 2004-111 (Issued 2004-12-09)
Sex Offender Placement: Departments That Are Responsible for Placing Sex Offenders Face Challenges, and Some Need to Better Monitor Their Costs
Report Number 2004-120 (Issued 2005-06-16)
Department of Education: School Districts' Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult
Emergency Medical Services Authority
Report Number 2004-133 (Issued 2005-08-11)
Emergency Preparedness: More Needs to Be Done to Improve California's Preparedness for Responding to Infectious Disease Emergencies
Report Number I2005-1 (Issued 2005-03-22)
Department of Finance: Investigations of Improper Activities by State Employees (Allegation I2004-1104)
Report Number 2004-122R (Issued 2005-06-14)
Department of Fish and Game: The Preservation Fund Comprises a Greater Share of Department Spending Due to Reduction of Other Revenues
Report Number 2003-131 (Issued 2004-05-13)
Franchise Tax Board: Significant Program Changes Are Needed to Improve Collections of Delinquent Labor Claims.
Report Number 2002-018 (Issued 2004-04-29)
Workers' Compensation Fraud: Detection and Prevention Efforts Are Poorly Planned and Lack Accountability
Gambling Control Commission, California
Report Number 2003-122 (Issued 2004-06-22)
California Gambling Control Commission: Although Its Interpretations of the Tribal-State Gaming Compacts Generally Appear Defensible, Some of Its Actions May Have Reduced the Funds Available for Distribution to Tribes
General Services, Department of
Report Number 2004-113 (Issued 2005-07-07)
Department of General Services: Opportunities Exist Within the Office of Fleet Administration to Reduce Costs
Report Number 2004-033 (Issued 2005-05-26)
Pharmaceuticals: State Departments That Purchase Prescription Drugs Can Further Refine Their Cost Savings Strategies
Report Number 2004-115 (Issued 2005-01-20)
The State's Offshore Contracting: Uncertainty Exists About Its Prevalence and Effects
Report Number I2004-2 (Issued 2004-09-23)
Department of General Services: Investigations of Improper Activities by State Employees (Allegation I2003-0703)
Report Number 2004-106 (Issued 2004-08-26)
Wireless Enhanced 911: The State Has Successfully Begun Implementation, but Better Monitoring of Expenditures and Wireless 911 Wait Times Is Needed
Report Number 2003-117 (Issued 2004-04-06)
California Department of Corrections: It Needs to Ensure That All Medical Service Contracts It Enters Are on the State's Best Interest and All Medical Claims It Pays Are Valid.
Health and Human Services Agency
Report Number 2004-033 (Issued 2005-05-26)
Pharmaceuticals: State Departments That Purchase Prescription Drugs Can Further Refine Their Cost Savings Strategies
Health Services, Department of
Report Number I2005-2 (Issued 2005-09-21)
Department of Health Services: Investigations of Improper Activities by State Employees (Allegation I2004-0930)
Report Number 2004-133 (Issued 2005-08-11)
Emergency Preparedness: More Needs to Be Done to Improve California's Preparedness for Responding to Infectious Disease Emergencies
Report Number 2004-125 (Issued 2005-08-04)
Department of Health Services: Participation in the School-Based Medi-Cal Administrative Activities Program Has Increased, but School Districts Are Still Losing Millions Each Year in Federal Reimbursements
Report Number 2004-033 (Issued 2005-05-26)
Pharmaceuticals: State Departments That Purchase Prescription Drugs Can Further Refine Their Cost Savings Strategies
Report Number I2005-1 (Issued 2005-03-22)
Department of Health Services: Investigations of Improper Activities by State Employees (Allegation I2003-1067)
Report Number I2004-2 (Issued 2004-09-23)
Department of Health Services: Investigations of Improper Activities by State Employees (Allegation I2003-0853)
Report Number 2003-124 (Issued 2004-08-31)
Department of Health Services: Some of Its Policies and Practices Result in Higher State Costs for the Medical Therapy Program
Report Number 2003-111 (Issued 2004-04-13)
Oversight of Long-Term Care Programs: Opportunities Exist to Streamline State Oversight Activities
Report Number 2004-106 (Issued 2004-08-26)
Wireless Enhanced 911: The State Has Successfully Begun Implementation, but Better Monitoring of Expenditures and Wireless 911 Wait Times Is Needed
Industrial Relations, Department of
Report Number 2003-131 (Issued 2004-05-13)
Franchise Tax Board: Significant Program Changes Are Needed to Improve Collections of Delinquent Labor Claims.
Report Number 2002-018 (Issued 2004-04-29)
Workers' Compensation Fraud: Detection and Prevention Efforts Are Poorly Planned and Lack Accountability
Report Number 2003-108.2 (Issued 2004-01-27)
California's Workers' Compensation Program: Changes to the Medical Payment System Should Produce Savings Although Uncertainty About New Regulations and Data Limitations Prevent a More Comprehensive Analysis
Report Number 2003-138 (Issued 2004-06-15)
Department of Insurance: It Needs to Make Improvements in Handling Annual Assessments and Managing Market Conduct Examinations
Report Number 2002-018 (Issued 2004-04-29)
Workers' Compensation Fraud: Detection and Prevention Efforts Are Poorly Planned and Lack Accountability
Report Number 2004-114 (Issued 2005-06-09)
Department of Justice: The Missing Persons DNA Program Cannot Process All the Requests It Has Received Before the Fee That Is Funding It Expires, and It Also Needs to Improve Some Management Controls
Report Number 2004-111 (Issued 2004-12-09)
Sex Offender Placement: Departments That Are Responsible for Placing Sex Offenders Face Challenges, and Some Need to Better Monitor Their Costs
Report Number 2003-114 (Issued 2004-07-06)
Department of Mental Health: State and Federal Regulations Have Hampered Its Implementation of Legislation Meant to Strengthen the Status of Psychologists at Its Hospitals
Military Department, California
Report Number I2005-2 (Issued 2005-09-21)
California Military Department: Investigations of Improper Activities by State Employees (Allegation I2004-0710)
Report Number I2004-2 (Issued 2004-09-23)
California Military Department: Investigations of Improper Activities by State Employees (Allegation I2002-1069)
Off-Highway Motor Vehicle Commission
Report Number 2004-126 (Issued 2005-08-17)
Off-Highway Motor Vehicle Recreation Program: The Lack of a Shared Vision and Questionable Use of Program Funds Limit Its Effectiveness
Parks and Recreation, Department of
Report Number 2004-126 (Issued 2005-08-17)
Off-Highway Motor Vehicle Recreation Program: The Lack of a Shared Vision and Questionable Use of Program Funds Limit Its Effectiveness
Report Number 2004-124 (Issued 2005-08-02)
Department of Parks and Recreation: Lifeguard Staffing Appears Adequate to Protect the Public, but Districts Report Equipment and Facility Needs
Report Number 2004-138 (Issued 2005-04-06)
Department of Parks and Recreation: It Needs to Improve Its Monitoring of Local Grants and Better Justify Its Administrative Charges
Report Number 2004-101 (Issued 2004-12-20)
Prison Industry Authority: Although It Has Broad Discretion in Pursuing Its Statutory Purposes, It Could Improve Certain Pricing Practices and Develop Performance Measures
Report Number 2003-121 (Issued 2004-05-12)
California Public Utilities Commission: It Cannot Ensure That It Spends Railroad Safety Program Fees in Accordance With State Law.
Report Number 2004-139 (Issued 2004-12-16)
Office of the Secretary of State: Clear and Appropriate Direction Is Lacking in Its Implementation of the Federal Help America Vote Act
Social Services, Department of
Report Number 2003-111 (Issued 2004-04-13)
Oversight of Long-Term Care Programs: Opportunities Exist to Streamline State Oversight Activities
State and Consumer Services Agency
Report Number 2004-033 (Issued 2005-05-26)
Pharmaceuticals: State Departments That Purchase Prescription Drugs Can Further Refine Their Cost Savings Strategies
Report Number 2005-030 (Issued 2005-04-28)
State Bar of California: It Should Continue Strengthening Its Monitoring of Disciplinary Case Processing and Assess the Financial Benefits of Its New Collection Enforcement Authority
Report Number 2003-137 (Issued 2004-06-24)
California's Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable
Report Number 2004-140 (Issued 2004-12-22)
Department of Transportation: Various Factors Increased Its Cost Estimates for Toll Bridge Retrofits, and Its Program Management Needs Improving
Unemployment Insurance Appeals Board, California
Report Number I2004-1 (Issued 2004-03-24)
California Unemployment Insurance Appeals Board: Investigations of Improper Activities by State Employees (Allegation I2003-0836)
Youth and Adult Correctional Agency
Report Number 2004-101 (Issued 2004-12-20)
Prison Industry Authority: Although It Has Broad Discretion in Pursuing Its Statutory Purposes, It Could Improve Certain Pricing Practices and Develop Performance Measures
Report Number 2004-111 (Issued 2004-12-09)
Sex Offender Placement: Departments That Are Responsible for Placing Sex Offenders Face Challenges, and Some Need to Better Monitor Their Costs
Report Number 2003-137 (Issued 2004-06-24)
California's Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable
Anaheim Union High School District
Report Number 2004-120 (Issued 2005-06-16)
Department of Education: School Districts' Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult
Report Number 2004-117 (Issued 2004-12-07)
City of Richmond: Poor Spending Decisions and Weak Monitoring of Its Finances Caused Its Financial Decline and Hinder Its Ability to Recover
Report Number 2003-101 (Issued 2004-03-18)
County Emergency Medical Services Funds: Despite Their Efforts to Properly Administer the Funds, Some Counties Have Yet to Reach Full Compliance With State Laws
Report Number 2003-123 (Issued 2004-07-15)
California Children and Families Commissions: Some County Commissions' Contracting Practices Are Lacking, and Both the State and County Commissions Can Improve Their Efforts to Find Funding Partners and Collect Data on Program Performance
Report Number 2003-123 (Issued 2004-07-15)
California Children and Families Commissions: Some County Commissions' Contracting Practices Are Lacking, and Both the State and County Commissions Can Improve Their Efforts to Find Funding Partners and Collect Data on Program Performance
Report Number 2003-124 (Issued 2004-08-31)
Department of Health Services: Some of Its Policies and Practices Result in Higher State Costs for the Medical Therapy Program
Report Number 2003-123 (Issued 2004-07-15)
California Children and Families Commissions: Some County Commissions' Contracting Practices Are Lacking, and Both the State and County Commissions Can Improve Their Efforts to Find Funding Partners and Collect Data on Program Performance
Report Number 2003-101 (Issued 2004-03-18)
County Emergency Medical Services Funds: Despite Their Efforts to Properly Administer the Funds, Some Counties Have Yet to Reach Full Compliance With State Laws
Report Number 2003-101 (Issued 2004-03-18)
County Emergency Medical Services Funds: Despite Their Efforts to Properly Administer the Funds, Some Counties Have Yet to Reach Full Compliance With State Laws
Report Number 2004-133 (Issued 2005-08-11)
Emergency Preparedness: More Needs to Be Done to Improve California's Preparedness for Responding to Infectious Disease Emergencies
Report Number 2004-133 (Issued 2005-08-11)
Emergency Preparedness: More Needs to Be Done to Improve California's Preparedness for Responding to Infectious Disease Emergencies
Report Number 2003-123 (Issued 2004-07-15)
California Children and Families Commissions: Some County Commissions' Contracting Practices Are Lacking, and Both the State and County Commissions Can Improve Their Efforts to Find Funding Partners and Collect Data on Program Performance
Report Number 2003-101 (Issued 2004-03-18)
County Emergency Medical Services Funds: Despite Their Efforts to Properly Administer the Funds, Some Counties Have Yet to Reach Full Compliance With State Laws
Report Number 2003-123 (Issued 2004-07-15)
California Children and Families Commissions: Some County Commissions' Contracting Practices Are Lacking, and Both the State and County Commissions Can Improve Their Efforts to Find Funding Partners and Collect Data on Program Performance
Report Number 2004-133 (Issued 2005-08-11)
Emergency Preparedness: More Needs to Be Done to Improve California's Preparedness for Responding to Infectious Disease Emergencies
Crestline-Lake Arrowhead Water Agency
Report Number 2003-137 (Issued 2004-06-24)
California's Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable
Fiscal Crisis Management Assistance Team
Report Number 2003-129 (Issued 2004-06-16)
The Fiscal Crisis and Management Assistance Team: Its Recommendations, if Implemented, Should Help Financially Troubled School Districts
Report Number 2003-137 (Issued 2004-06-24)
California's Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable
Long Beach Unified School District
Report Number 2004-120 (Issued 2005-06-16)
Department of Education: School Districts' Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult
Los Angeles County Metropolitan Transportation Authority
Report Number 2003-119 (Issued 2004-07-14)
Los Angeles County Metropolitan Transportation Authority: It Could Use Certain Recommended Management Tools to Improve Its Oversight of Legal Contracts, and Its Efforts Resulted in the Award of a Large Construction Contract Within Budget
Los Angeles Department of Water and Power
Report Number 2004-130 (Issued 2005-01-26)
Los Angeles Department of Water and Power: Its Transfers of Funds to the City Comply With the City Charter; However, It Needs to Improve Its Controls Over Contracts, Expenditures, and Personnel Records
Los Angeles Unified School District
Report Number 2004-120 (Issued 2005-06-16)
Department of Education: School Districts' Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult
Metropolitan Water District of Southern California
Report Number 2003-136 (Issued 2004-06-03)
Metropolitan Water District of Southern California: Its Administrative Controls Need to Be Improved to Ensure an Appropriate Level of Checks and Balances Over Public Resources
Report Number 2003-137 (Issued 2004-06-24)
California's Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable
Pajaro Valley Unified School District
Report Number 2004-120 (Issued 2005-06-16)
Department of Education: School Districts' Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult
Sacramento City Unified School District
Report Number 2004-120 (Issued 2005-06-16)
Department of Education: School Districts' Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult
San Diego City Unified School District
Report Number 2004-120 (Issued 2005-06-16)
Department of Education: School Districts' Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult
San Francisco Unified School District
Report Number 2004-120 (Issued 2005-06-16)
Department of Education: School Districts' Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult
San Gabriel Valley Municipal Water District
Report Number 2003-137 (Issued 2004-06-24)
California's Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable
Stockton Unified School District
Report Number 2004-120 (Issued 2005-06-16)
Department of Education: School Districts' Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult
Report Number 2003-137 (Issued 2004-06-24)
California's Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable
Water Replenishment District of Southern California
Report Number 2002-016 (Issued 2004-06-09)
Water Replenishment District of Southern California: Although the District Has Addressed Many of Our Previous Concerns, Problems Still Exist
Western Municipal Water District
Report Number 2003-137 (Issued 2004-06-24)
California's Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable
Wheeler Ridge-Maricopa Water Storage District
Report Number 2003-137 (Issued 2004-06-24)
California's Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable