Report 2012-110 Recommendation 14 Responses

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

Recommendation #14 To: Parks and Recreation, Department of

To make certain that money from the special plate funds pay only for allowable and supportable activities, Parks and Recreation should ensure that environmental fund money budgeted to its offices is supported by the proportion of the offices' activities that state law allows.

Annual Follow-Up Agency Response From October 2016

In 2015 and 2016 the Budget Act did not include ELPF. There is virtually no possibility we will receive these funds in the future. We have included the BCP from the Natural Resources Agency as a supporting document to detail the long-term plan for these special funds.

California State Auditor's Assessment of Annual Follow-Up Status: Resolved


Annual Follow-Up Agency Response From September 2015

The Budget Act 2015-16 didn't appropriate any special plate funds to the Department of Parks and Recreation. Should a future Budget Bill appropriate special plate funds to the Department, the Department would analyze the appropriate uses of the funds, and if appropriate, utilize internal controls to distribute specialized funds to a separate PCA (program cost account) to ensure only appropriate expenditures are made with the funds within the Natural Resources Division.

No Attachment

California State Auditor's Assessment of Annual Follow-Up Status: Pending

The Budget Act of 2015 shows that the Legislature did not allocate money from the Environmental License Plate Fund to Parks and Recreation for fiscal year 2015-16. Because Parks and Recreation's response indicates a possibility that it might receive Environmental License Plate Fund money in future, we will reassess department's response next year after the passage of the fiscal year 2016-17 budget.


Annual Follow-Up Agency Response From September 2014

In 2012 the California Legislature passed both the California State Parks Stewardship Act of 2012 (AB 1589) and AB 1478. This legislation called for the formation of a multidisciplinary advisory council to conduct an independent assessment of the current State Parks System and make recommendations to the California Legislature and Governor on future management, planning, and funding proposals that will ensure the long-term sustainability of the State Parks System. The Parks Forward Commission is designed to fulfill these directives. The Department is currently working with the Parks Forward Commission staff on Park Unit Costing. Part of the Park Unit Costing is to figure out what type of funds each park should be allocated. During this process a methodology for allocating the Environmental License Plate Fund will be created. We will update you as soon as this is finalized. The Parks Forward report is due out November 2014.

California State Auditor's Assessment of Annual Follow-Up Status: Not Fully Implemented


1-Year Agency Response

In 2012 the California Legislature passed both the California State Parks Stewardship Act of 2012 (AB 1589) and AB 1478. This legislation called for the formation of a multidisciplinary advisory council to conduct an independent assessment of the current State Parks System and make recommendations to the California Legislature and Governor on future management, planning, and funding proposals that will ensure the long-term sustainability of the State Parks System. The Parks Forward Commission is designed to fulfill these directives. The Department is currently working with the Parks Forward Commission staff on Park Unit Costing. Part of the Park Unit Costing is to figure out what type of funds each park should be allocated. During this process a methodology for allocating the Environmental License Plate Fund will be created. We will update you as soon as this is finalized. The Parks Forward report is due out fall 2014.

California State Auditor's Assessment of 1-Year Status: Pending


6-Month Agency Response

Parks and Recreation has developed and implemented budget allocations to ensure that the funds are distributed only for activities allowed under state law. Additionally, we will track expenditures against these funds to ensure they are only used for purposes allowable under the law.

California State Auditor's Assessment of 6-Month Status: Pending

Although Parks and Recreation provided support showing the environmental funds it allocated to various units within the department for fiscal year 2013-14, it did not provide the methodology it used to determine the allocation amounts among the various units. We, therefore, assess the status of this recommendation as Pending.


60-Day Agency Response

Parks and Recreation will develop budget allocations to ensure that the funds are distributed for activities allowed under state law. The budget allocations are currently being developed and it is expected that the budget allocations will be completed by August 30, 2013.

California State Auditor's Assessment of 60-Day Status: Pending


All Recommendations in 2012-110

Agency responses received after June 2013 are posted verbatim.