Report 2019-601

COMMITMENT • INTEGRITY • LEADERSHIP

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State High Risk
The California State Auditor’s Updated Assessment of High-Risk Issues Faced by the State and Select State Agencies

Report Number: 2019-601

REPORT SECTION	HIGH-RISK ISSUE OR HIGH-RISK AGENCY	ON LIST SINCE
INTRODUCTION
CHAPTER ONE: NEW HIGH-RISK ISSUE
The Transition to FI$Cal Has Diminished the State’s Financial Reporting and Accountability and Could Lead to Increased Borrowing Costs	State Financial Reporting and Accountability (new high-risk issue)	2020
CHAPTER TWO: INFRASTRUCTURE AND PROJECT MANAGEMENT
Water Infrastructure Remains a High-Risk Issue Because of Ongoing Efforts to Improve Emergency Planning for Dams, and Because the State’s Long-Term Water Supply Remains Uncertain	Water Infrastructure	2018
The Transportation Commission and Caltrans Have Made Progress Improving the State’s Transportation Infrastructure, but High Risk Monitoring Should Continue	Transportation Infrastructure	2007
Although CDT Has an Updated Project Approval Process, We Remain Concerned About the Implementation of the State’s Information Systems and the Continued Reliance on Legacy Systems	Information Technology Oversight	2007
Information Security Remains a High-Risk Issue Because of Continued Deficiencies in Information System Controls	Information Security	2013
CHAPTER THREE: PUBLIC EDUCATION
The State Has Not Ensured That Local Educational Agencies Spend LCFF Funds Appropriately	Kindergarten Through 12th Grade Education	2013
Despite Some Progress, Affordability Issues Persist Within the UC and CSU Systems	Higher Education	2013
CHAPTER FOUR: HEALTH PROVISION AND OVERSIGHT
Although CDCR Has Made Progress in Succession Planning, Significant Deficiencies Remain in Its Inmate Health Care System	California Department of Corrections and Rehabilitation	2007
Health Care Services Has Not Corrected Discrepancies in Its Medi-Cal Eligibility System or Provided Adequate Oversight of Funding for Mental Health Services	California Department of Health Care Services	2007
Public Health Has Not Addressed Certain Concerns That Could Affect the Health and Safety of Patients and the Public	California Department of Public Health	2007
Despite Continued Uncertainty Over the Future of the Affordable Care Act, Covered California Has Improved Its Financial Stability and Is No Longer a High-Risk Agency	Covered California (no longer high risk)	2013
CHAPTER FIVE: HUMAN RESOURCES
CalSTRS Is a High-Risk Agency Because of the Significant Time Necessary to Reduce Its Unfunded Liability	California State Teachers’ Retirement System	2011
OPEB Liability Remains a High-Risk Issue Because of Its Current Funding Level and Investment Volatility	Other Postemployment Benefits	2007
Statewide Progress in Workforce and Succession Planning Warrants Removal of This Issue From the State High Risk List	Workforce and Succession Planning (no longer high risk)	2007

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