Report 2015-047 Recommendation 7 Responses

Report 2015-047: The State Bar of California: Its Lack of Transparency Has Undermined Its Communications With Decision Makers and Stakeholders (Release Date: May 2016)

Recommendation #7 To: Bar of California, State

To increase the transparency and comparability of its financial information, the State Bar should clearly disclose any changes in its accounting practices.

6-Month Agency Response

see 60 day response

• Completion Date: June 2016
• Response Date: November 2016

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

The State Bar updated its accounting policies to state, "Disclose and explain in the financial statements all significant changes in program costs, accounting policies, practices, cost allocation methodology and management assumption."

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60-Day Agency Response

Significant changes in accounting practices are disclosed in the State Bar's 2015 audited financial statement. Staff also updated the General Accounting Policies to include this required procedure for future financial reporting practices.

• Completion Date: June 2016
• Response Date: July 2016

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

The State Bar plans to submit supporting documentation at its 6 month response.

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All Recommendations in 2015-047

Agency responses received are posted verbatim.