Report 2013-107 Recommendation 12 Responses

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

Recommendation #12 To: Forestry and Fire Protection, Department of

To ensure that it possesses all equipment purchased with Wildland Fire Fund money, Cal Fire should compile a complete list of equipment purchased with these funds and reconcile it to the attorneys association's accounting records.

6-Month Agency Response

The California Department of Forestry and Fire Protection (CAL FIRE) has compiled a listing of equipment purchased through the Wildland Fire Investigation and Training Fund utilizing the California District Attorneys Association accounting records. This listing was used as a basis for the inventory.

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

Cal Fire used the attorneys association's accounting records to compile a detailed listing of equipment purchased with Wild Fire Fund money. The total cost of the equipment Cal Fire identified amounted to about $1.54 million, or approximately 94 percent of the total cost of purchased equipment per the attorneys association's general ledger.

60-Day Agency Response

CAL FIRE has compiled a listing of equipment purchased through the Wildland Fire Investigation and Training Fund and will reconcile it against the California District Attorneys Association accounting records.

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

All Recommendations in 2013-107

Agency responses received are posted verbatim.