Report 2014-110 Recommendation 4 Responses

Report 2014-110: California Department of Resources Recycling and Recovery: The Beverage Container Recycling Program Continues to Face Deficits and Requires Changes to Become Financially Sustainable (Release Date: November 2014)

Recommendation #4 To: Resources Recycling and Recovery, Department of

To ensure that all appropriate redemption payments are identified and made to the beverage program, CalRecycle should do the following:
- Contract with the California Board of Equalization (Equalization) to determine the feasibility and cost of transferring its revenue collections duties and audit reviews to Equalization.
- Should CalRecycle find that it is feasible and cost effective, it should pursue legislative changes that enable Equalization to collect revenues for the beverage program at the point-of-sale and remit the money to the beverage program.

Annual Follow-Up Agency Response From October 2016

A feasibility study and cost estimate was completed by Equalization in November 2015 to determine the feasibility and cost of transferring CalRecycle's revenue collection and audit duties to Equalization. For collection of revenue alone, the study estimated an annual increased cost to CalRecycle of $45 million and 514.2 PY's. CalRecycle would still be responsible for any administration costs and activities beyond collection. Based on the increased cost to the Fund, CalRecycle has determined that while technically feasible it is not cost effective to have BOE collect revenue at point of sale locations at this time.

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


1-Year Agency Response

CalRecycle has entered into an agreement with Equalization to determine feasibility and cost of transferring its revenue collections duties and audit reviews to Equalization.

California State Auditor's Assessment of 1-Year Status: Not Fully Implemented


6-Month Agency Response

Meeting has been scheduled with BOE on May 12th to explore executing an interagency agreement to address recommendations in the findings. According to BOE there may need to be several meetings just to identify the scope of work and resources needed.

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


60-Day Agency Response

December 10, 2104 submitted a letter to Board of Equalization Chairman Jerome Horton.

If BOE agrees to proceed with a feasibility assessment, and the department in consultation with the board finds it is practical and cost effective, then an interagency agreement can be pursued. An ultimate determination of BOE's role in collecting CRV revenue will be informed by this assessment. Final determinations must be evaluated in the context of cost effectiveness and programmatic efficiency.

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


All Recommendations in 2014-110

Agency responses received are posted verbatim.