Report 2011-123 Data Reliability Assessments

Controller's Office, State
Description of Data Agency Purpose of Data
Budgetary/Legal Basis System

The Budgetary/Legal Basis System tracks financial data, indexes, funds, etc. on a budgetary/legal basis. It is manually updated based on data from numerous sources.

Magnitude of Data

The Budgetary/Legal Basis System contained Oil Spill Prevention and Administration Fund (spill fund) expenditures totaling $167,153,090 for the period July 1, 2006, through June 30, 2011, including $49,730,171 by the State Lands Commission and $117,390,773 by the Department of Fish and Wildlife.

Purpose of Testing Data Reliability Determination

To determine the spill fund's revenues, expenditures, and fund balance for the period July 1, 2006, through June 30, 2011.

Undetermined Reliability—We did not perform accuracy or completeness testing; however, we performed data-set verification procedures and found no issues. Additionally, we verified that the spill fund's expenditures as recorded in the California Department of Finance's California State Accounting and Reporting System agreed to the California State Controller's Office records for the period we reviewed.

Corrective Action Recommended Status of Corrective Action
We did not recommend corrective action. N/A