Implementation of State Auditor's Recommendations - 2014

Classified by Auditee

On this page we provide links, classified by entity name, to summaries of audit and investigative reports we issued during the previous two years that relate to each entity. We also provide links to the responses we have received from each entity regarding the current status of each recommendation .

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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 status of the entity's implementation of the State Auditor's recommendations for each report by clicking on the report title.

All corrective actions in these responses were received by our office as of January 2014.

Auditees

State Entities:

Local Entities:

Academy of Art University
Downey Department of Public Works
Fresno Unified School District
Laney College
Los Angeles County
Los Angeles County Department of Children and Family Services
Los Angeles Unified School District
Sacramento City Unified School District
Sacramento County
Sacramento Department of Health and Human Services, County of
Salinas Valley Memorial Healthcare System
San Bernardino Community College District
San Bernardino Department of Behavioral Health Administration, County of
San Diego Community College District
San Diego Ethics Commission, City of
San Diego Mayor's Office, City of
San Diego, County of
San Joaquin County Office of Education
San Jose, City of
Santa Clara County
Santa Clara County Mental Health Department
Statewide Communities Development Authority, California
University of the Pacific
Vernon, City of

Administrative Office of the Courts

Report Number 2012-301 (Issued 2013-03-19)
Judicial Branch Procurement: Six Superior Courts Generally Complied With the Judicial Branch Contracting Law, but They Could Improve Some Policies and Practices

Report Number 2013-103 (Issued 2013-10-29)
Armed Persons With Mental Illness: Insufficient Outreach From the Department of Justice and Poor Reporting From Superior Courts Limit the Identification of Armed Persons With Mental Illness

Report Number 2013-302/2013-303 (Issued 2013-12-19)
Judicial Branch Procurement: Semiannual Reports to the Legislature Are of Limited Usefulness, Information Systems Have Weak Controls, and Certain Improvements in Procurement Practices Are Needed

Athletic Commission, State

Report Number 2012-117 (Issued 2013-03-21)
State Athletic Commission: Its Ongoing Administrative Struggles Call Its Future Into Question

Investigative Case Number I2009-1341 (Issued 2012-12-11)
Investigations of Improper Activities by State Agencies and Employees: Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses, and Other Violations of State Law

Bar of California, State

Report Number 2013-030 (Issued 2013-07-02)
State Bar of California: It Complies With Contracting Requirements, but It Could Improve Certain Practices to Ensure It Receives Best Value

Consumer Affairs, Department of

Report Number 2012-117 (Issued 2013-03-21)
State Athletic Commission: Its Ongoing Administrative Struggles Call Its Future Into Question

Controller's Office, State

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

Correctional Health Care Services, California

Report Number I2010-1045 (Issued 2013-06-20)
California Department of Corrections and Rehabilitation and California Correctional Health Care Services: Both Agencies Wasted State Resources by Improperly Accounting for Leave Taken by Their Employees

Investigative Case Number I2009-0689 (Issued 2012-12-11)
Investigations of Improper Activities by State Agencies and Employees: Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses, and Other Violations of State Law

Investigative Case Number I2010-1151 (Issued 2012-12-11)
Investigations of Improper Activities by State Agencies and Employees: Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses, and Other Violations of State Law

Corrections and Rehabilitation, Department of

Report Number 2011-129 (Issued 2012-09-11)
Juvenile Justice Realignment: Limited Information Prevents a Meaningful Assessment of Realignment's Effectiveness

Court of Appeal, Fifth District

Court of Appeal, First District

Court of Appeal, Fourth District

Court of Appeal, Second District

Court of Appeal, Sixth District

Covered California

Report Number 2013-602 (Issued 2013-07-18)
New High Risk Entity: Covered California Appears Ready to Operate California's First Statewide Health Insurance Exchange, but Critical Work and Some Concerns Remain

Developmental Services, Department of

Report Number 2012-107 (Issued 2013-07-09)
Developmental Centers: Poor-Quality Investigations, Outdated Policies, Leadership and Staffing Problems, and Untimely Licensing Reviews Put Residents at Risk

Education, Department of

Report Number 2011-117 (Issued 2012-03-15)
High School Graduation and Dropout Data: California's New Database May Enable the State to Better Serve Its High School Students Who Are at Risk of Dropping Out

Report Number 2012-044 (Issued 2013-02-28)
California Department of Education: Despite Some Improvements, Oversight of the Migrant Education Program Remains Inadequate

Report Number 2012-108 (Issued 2013-08-20)
School Safety and Nondiscrimination Laws: Most Local Educational Agencies Do Not Evaluate the Effectiveness of Their Programs, and the State Should Exercise Stronger Leadership

Investigative Case Number I2011-1083 (Issued 2012-12-11)
Investigations of Improper Activities by State Agencies and Employees: Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses, and Other Violations of State Law

Emergency Management Agency

Report Number 2011-103 (Issued 2012-01-31)
California's Mutual Aid System: The California Emergency Management Agency Should Administer the Reimbursement Process More Effectively

Report Number 2012-110 (Issued 2013-04-18)
Special Interest License Plate Funds: The State Has Foregone Certain Revenues Related to Special Interest License Plates and Some Expenditures Were Unallowable or Unsupported

Employment Development Department

Report Number 2011-111 (Issued 2012-03-27)
Federal Workforce Investment Act: More Effective State Planning and Oversight Is Necessary to Better Help California's Job Seekers Find Employment

Report Number 2013-102 (Issued 2013-10-31)
Employment Development Department: It Needs to Address Data Issues to Better Evaluate and Improve the Performance of Its Employment Programs for Veterans

Investigative Case Number I2008-1217 (Issued 2012-12-11)
Investigations of Improper Activities by State Agencies and Employees: Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses, and Other Violations of State Law

Fair Political Practices Commission

Report Number 2011-118/2011-613 (Issued 2012-08-23)
Conduit Bond Issuers: Issuers Complied With Key Bond Requirements, but Two Joint Powers Authorities' Compensation Models Raise Conflict-of-Interest Concerns

Finance, Department of

Report Number 2012-037 (Issued 2012-10-23)
Department of Housing and Community Development: Awards of Housing Bond Funds Are Appropriate, but Cash Balances Are High and Monitoring Continues to Need Improvement

Report Number 2012-121.1 (Issued 2013-02-14)
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

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

Fish and Wildlife, Department of

Report Number 2011-123 (Issued 2012-08-14)
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

Investigative Case Number I2009-1218 (Issued 2012-12-11)
Investigations of Improper Activities by State Agencies and Employees: Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses, and Other Violations of State Law

Food and Agriculture, Department of

Forestry and Fire Protection, Department of

Report Number 2011-103 (Issued 2012-01-31)
California's Mutual Aid System: The California Emergency Management Agency Should Administer the Reimbursement Process More Effectively

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

General Services, Department of

Report Number 2011-116.2 (Issued 2012-05-31)
Department of General Services: Strengthening the Division of the State Architect's Workload Management and Performance Measurements Could Help It Avoid Delays in Processing Future Increases in Workload

Report Number 2011-120 (Issued 2012-08-16)
California Department of Transportation: Its Poor Management of State Route 710 Extension Project Properties Costs the State Millions of Dollars Annually, Yet State Law Limits the Potential Income From Selling the Properties

Report Number 2011-504 (Issued 2012-01-24)
High-Speed Rail Authority Follow-Up: Although the Authority Addressed Some of Our Prior Concerns, Its Funding Situation Has Become Increasingly Risky and the Authority's Weak Oversight Persists

Habeas Corpus Resource Center

Health Care Services, Department of

Report Number 2012-122 (Issued 2013-08-15)
Mental Health Services Act: The State's Oversight Has Provided Little Assurance of the Act's Effectiveness, and Some Counties Can Improve Measurement of Their Program Performance

Health Facilities Financing Authority, California

Report Number 2012-042 (Issued 2012-07-12)
Children's Hospital Program: Fund Disbursements Are Appropriate, but Estimates of Cash Needs Have Been Consistently High

High-Speed Rail Authority, California

Housing and Community Development, Department of

Justice, Department of

Report Number 2011-129 (Issued 2012-09-11)
Juvenile Justice Realignment: Limited Information Prevents a Meaningful Assessment of Realignment's Effectiveness

Labor and Workforce Development Agency

Report Number 2011-111 (Issued 2012-03-27)
Federal Workforce Investment Act: More Effective State Planning and Oversight Is Necessary to Better Help California's Job Seekers Find Employment

Lands Commission, State

Long Beach, California State University

Report Number 2012-113 (Issued 2013-12-10)
California State University's Extended Education: It Is Unclear Whether Supplanting Occurred, and Campuses Did Not Always Document Their Adherence to Laws, Policies, and Procedures

Mental Health Planning Council, California

Mental Health Services Oversight and Accountability Commission

Motor Vehicles, Department of

Municipal Finance Authority, California

Natural Resources Agency, California

Report Number 2013-101 (Issued 2013-11-21)
Salton Sea Restoration Fund: The State Has Not Fully Funded a Restoration Plan and the State's Future Mitigation Costs Are Uncertain

Investigative Case Number I2009-1321 (Issued 2012-12-11)
Investigations of Improper Activities by State Agencies and Employees: Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses, and Other Violations of State Law

Northridge, California State University

Report Number 2012-032 (Issued 2012-10-16)
California's Postsecondary Educational Institutions: Some Institutions Have Not Fully Complied With Federal Crime Reporting Requirements

Parks and Recreation, Department of

Report Number 2012-121.2 (Issued 2013-09-10)
Department of Parks and Recreation: Flaws in Its Budget Allocation Processes Hinder Its Ability to Effectively Manage the Park System

Physical Therapy Board

Report Number 2011-119 (Issued 2012-06-26)
Physical Therapy Board of California: Although It Can Make Improvements, It Generally Processes Complaints and Monitors Conflict-of-Interest Requirements Appropriately

Public Health, Department of

Report Number 2012-105 (Issued 2012-11-27)
Departments of Public Health and Social Services: Weaknesses in the Administration of the Child Health and Safety Fund and the State Children's Trust Fund Limit Their Effectiveness

Public Utilities Commission

Report Number 2012-118 (Issued 2013-07-23)
California Public Utilities Commission: Despite Administrative Weaknesses, It Has Generally Awarded Compensation to Intervenors in Accordance With State Law

Sacramento, California State University

San Jose, California State University

Secretary of State, Office of the

Report Number 2012-112 (Issued 2013-08-08)
Office of the Secretary of State: It Must Do More to Ensure Funds Provided Under the Federal Help America Vote Act Are Spent Effectively

Social Services, Department of

Spill Prevention and Response, Office of

State Hospitals, Department of

State and Community Corrections, Board of

Report Number 2011-129 (Issued 2012-09-11)
Juvenile Justice Realignment: Limited Information Prevents a Meaningful Assessment of Realignment's Effectiveness

Superior Court of California, County of Los Angeles

Report Number 2011-121 (Issued 2012-09-06)
Probationers' Domestic Violence Payments: Improved Processes for Managing and Distributing These Payments Could Increase Support for Local Shelters

Superior Court of California, County of Napa

Superior Court of California, County of Orange

Superior Court of California, County of Sacramento

Superior Court of California, County of San Bernardino

Superior Court of California, County of San Diego

Report Number 2011-121 (Issued 2012-09-06)
Probationers' Domestic Violence Payments: Improved Processes for Managing and Distributing These Payments Could Increase Support for Local Shelters

Superior Court of California, County of San Francisco

Superior Court of California, County of Santa Clara

Superior Court of California, County of Stanislaus

Superior Court of California, County of Sutter

Superior Court of California, County of Yolo

Supreme Court of California

Transportation, Department of

Report Number 2012-120 (Issued 2013-06-06)
State Water Resources Control Board: It Should Ensure a More Consistent Administration of the Water Quality Certification Program

Report Number I2009-0640 (Issued 2013-03-28)
California Department of Transportation: Caltrans Employees Engaged in Inexcusable Neglect of Duty, Received Overpayment for Overtime, Falsified Test Data, and Misappropriated State Property

Treasurer, State

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

University of California

Investigative Case Number I2010-1022 (Issued 2012-12-11)
Investigations of Improper Activities by State Agencies and Employees: Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses, and Other Violations of State Law

University, California State

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

Veterans Affairs, Department of

Report Number 2012-119 (Issued 2013-05-09)
California Department of Veterans Affairs: It Has Initiated Plans to Serve Veterans Better and More Cost-Efficiently, but Further Improvements Are Needed

Report Number I2011-0837 (Issued 2013-10-17)
California Department of Veterans Affairs: Wastefulness, Failure to Comply With State Contracting Requirements, and Inexcusable Neglect of Duty

Victim Compensation and Government Claims Board, California

Water Resources Control Board

Report Number 2012-120 (Issued 2013-06-06)
State Water Resources Control Board: It Should Ensure a More Consistent Administration of the Water Quality Certification Program

Workforce Investment Board, California

Report Number 2011-111 (Issued 2012-03-27)
Federal Workforce Investment Act: More Effective State Planning and Oversight Is Necessary to Better Help California's Job Seekers Find Employment

Academy of Art University

Report Number 2012-032 (Issued 2012-10-16)
California's Postsecondary Educational Institutions: Some Institutions Have Not Fully Complied With Federal Crime Reporting Requirements

Downey Department of Public Works

Report Number 2012-104 (Issued 2013-01-29)
Southeastern Los Angeles County: Various Reasons Affect the Rates Water Suppliers Charge and the Rate Increases They Have Imposed

Fresno Unified School District

Laney College

Report Number 2012-032 (Issued 2012-10-16)
California's Postsecondary Educational Institutions: Some Institutions Have Not Fully Complied With Federal Crime Reporting Requirements

Los Angeles County

Report Number 2011-121 (Issued 2012-09-06)
Probationers' Domestic Violence Payments: Improved Processes for Managing and Distributing These Payments Could Increase Support for Local Shelters

Los Angeles County Department of Children and Family Services

Report Number 2011-101.2 (Issued 2012-03-29)
Los Angeles County Department of Children and Family Services: Management Instability Hampered Efforts to Better Protect Children

Los Angeles Unified School District

Report Number 2012-103 (Issued 2012-11-29)
Los Angeles Unified School District: It Could Do More to Improve Its Handling of Child Abuse Allegations

Sacramento City Unified School District

Sacramento County

Report Number 2011-121 (Issued 2012-09-06)
Probationers' Domestic Violence Payments: Improved Processes for Managing and Distributing These Payments Could Increase Support for Local Shelters

Sacramento Department of Health and Human Services, County of

Salinas Valley Memorial Healthcare System

Report Number 2011-113 (Issued 2012-03-08)
Salinas Valley Memorial Healthcare System: Increased Transparency and Stronger Controls Are Necessary as It Focuses on Improving Its Financial Situation

San Bernardino Community College District

Report Number 2012-032 (Issued 2012-10-16)
California's Postsecondary Educational Institutions: Some Institutions Have Not Fully Complied With Federal Crime Reporting Requirements

San Bernardino Department of Behavioral Health Administration, County of

San Diego Community College District

Report Number 2012-032 (Issued 2012-10-16)
California's Postsecondary Educational Institutions: Some Institutions Have Not Fully Complied With Federal Crime Reporting Requirements

San Diego Ethics Commission, City of

Report Number 2012-109 (Issued 2013-04-25)
City of San Diego: Although It Generally Followed Requirements for Reviewing Permits, It Could Do More to Protect Historical Resources and to Notify the Public Properly About Its Actions

San Diego Mayor's Office, City of

San Diego, County of

Report Number 2011-121 (Issued 2012-09-06)
Probationers' Domestic Violence Payments: Improved Processes for Managing and Distributing These Payments Could Increase Support for Local Shelters

San Joaquin County Office of Education

Report Number 2012-044 (Issued 2013-02-28)
California Department of Education: Despite Some Improvements, Oversight of the Migrant Education Program Remains Inadequate

San Jose, City of

Report Number 2012-106 (Issued 2012-08-21)
City of San José: Some Retirement Cost Projections Were Unsupported Although Rising Retirement Costs Have Led to Reduced City Services

Santa Clara County

Report Number 2011-121 (Issued 2012-09-06)
Probationers' Domestic Violence Payments: Improved Processes for Managing and Distributing These Payments Could Increase Support for Local Shelters

Santa Clara County Mental Health Department

Statewide Communities Development Authority, California

University of the Pacific

Report Number 2012-032 (Issued 2012-10-16)
California's Postsecondary Educational Institutions: Some Institutions Have Not Fully Complied With Federal Crime Reporting Requirements

Vernon, City of

Report Number 2011-131 (Issued 2012-06-28)
City of Vernon: Although Reform Is Ongoing, Past Poor Decision Making Threatens Its Financial Stability