Report 2013-122 Recommendation Responses

Report 2013-122: California Department of Toxic Substances Control: Its Lack of Diligence in Cost Recovery Has Contributed to Millions in Unbilled and Uncollected Costs (Release Date: August 2014)

Recommendation for Legislative Action

To improve the department's efforts to recover its costs promptly, the Legislature should revise state law to allow the department to use a higher interest rate for late payments. For example, the department could be allowed to use an interest rate similar to that used by the Board of Equalization.

Description of Legislative Action

Assembly Bill 273 (Chapter 456, Statutes of 2015) requires, until June 30, 2021, a specified monetary obligation owed to the Department of Toxic Substances Control to be subject to an interest rate of 7% per annum. After that date, the monetary obligation is subject to an interest rate of 10% per annum, except that, in the case of obligations of local governments, the rate after that date will remain at 7% per annum. The statute also allows the department to waive the interest if the obligation is satisfied within 60 days or if the person, within 45 days of receiving the notice, provides notice to the department disputing the obligation

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


Description of Legislative Action

AB 273 (Chapter 456, Statutes of 2015), until June 30, 2021, requires a monetary obligation owed to the Department of Toxic Substances Control to be subject to an interest rate of 7% per annum. After that date, the monetary obligation is subject to an interest rate of 10% per annum, except that, in the case of obligations of local governments, the rate after that date will remain at 7% per annum. The statute also allows the department to waive the interest if the obligation is satisfied within 60 days or if the person, within 45 days of receiving the notice, provides notice to the department disputing the obligation.

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


Description of Legislative Action

Legislation has not been introduced to address this specific recommendation

California State Auditor's Assessment of 6-Month Status: No Action Taken


All Recommendations in 2013-122