Implementation of State Auditor's Recommendations - 2015

Classified by Auditee

On this page we provide links, classified by entity name, to summaries of audit and investigative reports we issued during the previous two years that relate to each entity. We also provide links to the responses we have received from each entity regarding the current status of each recommendation.

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Classified by Budget Subcommittee

View the executive summary for the original audit report by clicking on the report number. The executive summary includes a link to the complete original audit report in PDF format.

View the status of the entity's implementation of the State Auditor's recommendations for each report by clicking on the report title.

All corrective actions in these responses were received by our office as of January 2015.

Auditees

State Entities:

Local Entities:

Administrative Office of the Courts

Report Number 2012-301 (Issued 2013-03-19)
Judicial Branch Procurement: Six Superior Courts Generally Complied With the Judicial Branch Contracting Law, but They Could Improve Some Policies and Practices

Report Number 2013-103 (Issued 2013-10-29)
Armed Persons With Mental Illness: Insufficient Outreach From the Department of Justice and Poor Reporting From Superior Courts Limit the Identification of Armed Persons With Mental Illness

Report Number 2013-302/2013-303 (Issued 2013-12-19)
Judicial Branch Procurement: Semiannual Reports to the Legislature Are of Limited Usefulness, Information Systems Have Weak Controls, and Certain Improvements in Procurement Practices Are Needed

Athletic Commission, State

Report Number 2012-117 (Issued 2013-03-21)
State Athletic Commission: Its Ongoing Administrative Struggles Call Its Future Into Question

Bar of California, State

Report Number 2013-030 (Issued 2013-07-02)
State Bar of California: It Complies With Contracting Requirements, but It Could Improve Certain Practices to Ensure It Receives Best Value

Chico, California State University

Report Number 2013-124 (Issued 2014-06-24)
Sexual Harassment and Sexual Violence: California Universities Must Better Protect Students by Doing More to Prevent, Respond to, and Resolve Incidents

Community Colleges Chancellor's Office

Report Number 2013-123 (Issued 2014-06-26)
California Community College Accreditation: Colleges Are Treated Inconsistently and Opportunities Exist for Improvement in the Accreditation Process

Consumer Affairs, Department of

Report Number 2012-117 (Issued 2013-03-21)
State Athletic Commission: Its Ongoing Administrative Struggles Call Its Future Into Question

Controller's Office, State

Report Number 2012-603 (Issued 2014-08-26)
High Risk Update: State Agencies Credited Their Employees With Millions of Dollars Worth of Unearned Leave

Report Number 2013-036 (Issued 2014-03-06)
Indian Gaming Special Distribution Fund: Counties' Benefit Committees Did Not Always Comply With State Laws for Distribution Fund Grants

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

Correctional Health Care Services, California

Report Number 2013-120 (Issued 2014-06-19)
Sterilization of Female Inmates: Some Inmates Were Sterilized Unlawfully, and Safeguards Designed to Limit Occurrences of the Procedure Failed

Report Number I2010-1045 (Issued 2013-06-20)
California Department of Corrections and Rehabilitation and California Correctional Health Care Services: Both Agencies Wasted State Resources by Improperly Accounting for Leave Taken by Their Employees

Corrections and Rehabilitation, Department of

Report Number 2013-115 (Issued 2014-02-18)
Disabled Veteran Business Enterprise Program: Meaningful Performance Standards and Better Guidance by the California Departments of General Services and Veterans Affairs Would Strengthen the Program

Court of Appeal, Fifth District

Court of Appeal, First District

Court of Appeal, Fourth District

Court of Appeal, Second District

Court of Appeal, Sixth District

Covered California

Report Number 2013-602 (Issued 2013-07-18)
New High Risk Entity: Covered California Appears Ready to Operate California's First Statewide Health Insurance Exchange, but Critical Work and Some Concerns Remain

Developmental Services, Department of

Report Number 2012-107 (Issued 2013-07-09)
Developmental Centers: Poor-Quality Investigations, Outdated Policies, Leadership and Staffing Problems, and Untimely Licensing Reviews Put Residents at Risk

Education, Department of

Report Number 2012-044 (Issued 2013-02-28)
California Department of Education: Despite Some Improvements, Oversight of the Migrant Education Program Remains Inadequate

Report Number 2012-108 (Issued 2013-08-20)
School Safety and Nondiscrimination Laws: Most Local Educational Agencies Do Not Evaluate the Effectiveness of Their Programs, and the State Should Exercise Stronger Leadership

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Emergency Management Agency

Report Number 2012-110 (Issued 2013-04-18)
Special Interest License Plate Funds: The State Has Foregone Certain Revenues Related to Special Interest License Plates and Some Expenditures Were Unallowable or Unsupported

Employment Development Department

Report Number 2013-102 (Issued 2013-10-31)
Employment Development Department: It Needs to Address Data Issues to Better Evaluate and Improve the Performance of Its Employment Programs for Veterans

Report Number 2014-101 (Issued 2014-08-28)
Employment Development Department: It Should Improve Its Efforts to Minimize Avoidable Appeals of Its Eligibility Determinations for Unemployment Insurance Benefits

Report Number I2012-0651 (Issued 2014-03-13)
Employment Development Department: It Failed to Participate in a Federal Program That Would Have Allowed the State to Collect Hundreds of Millions of Dollars

Investigative Case Number I2011-0878 (Issued 2014-12-23)
Investigations of Improper Activities by State Agencies and Employees

Equalization, Board of

Report Number 2014-108 (Issued 2014-09-25)
State Board of Equalization Building: Despite Ongoing Health and Safety Concerns, the State Has Not Thoroughly Analyzed the Costs and Benefits of Relocating Employees

Finance, Department of

Report Number 2012-121.1 (Issued 2013-02-14)
Department of Parks and Recreation: Weak Procedures Have Led to Inconsistent Budgetary Reporting and Difficulties in Measuring the Impact of Efforts to Keep Parks Open

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

Food and Agriculture, Department of

Forestry and Fire Protection, Department of

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

General Services, Department of

Investigative Case Number I2012-0355 (Issued 2014-12-23)
Investigations of Improper Activities by State Agencies and Employees

Habeas Corpus Resource Center

Health Care Services, Department of

Report Number 2012-122 (Issued 2013-08-15)
Mental Health Services Act: The State's Oversight Has Provided Little Assurance of the Act's Effectiveness, and Some Counties Can Improve Measurement of Their Program Performance

Report Number 2013-119 (Issued 2014-08-19)
California Department of Health Care Services: Its Failure to Properly Administer the Drug Medi-Cal Treatment Program Created Opportunities for Fraud

Report Number 2013-125 (Issued 2014-12-11)
California Department of Health Care Services: Weaknesses in Its Medi-Cal Dental Program Limit Children's Access to Dental Care

Housing and Community Development, Department of

Report Number 2014-037 (Issued 2014-09-11)
California Department of Housing and Community Development: Inconsistent Oversight Has Resulted in the Questionable Use of Some Housing Bond Funds

Human Resources, California Department of

Report Number 2012-603 (Issued 2014-08-26)
High Risk Update: State Agencies Credited Their Employees With Millions of Dollars Worth of Unearned Leave

Industrial Relations, Department of

Investigative Case Number I2011-0815 (Issued 2014-12-23)
Investigations of Improper Activities by State Agencies and Employees

Justice, Department of

Report Number 2014-109 (Issued 2014-10-09)
Sexual Assault Evidence Kits: Although Testing All Kits Could Benefit Sexual Assault Investigations, the Extent of the Benefits Is Unknown

Lands Commission, State

Report Number 2014-501 (Issued 2014-07-31)
State Lands Commission—Follow-Up Review

Long Beach, California State University

Report Number 2012-113 (Issued 2013-12-10)
California State University's Extended Education: It Is Unclear Whether Supplanting Occurred, and Campuses Did Not Always Document Their Adherence to Laws, Policies, and Procedures

Mental Health Planning Council, California

Mental Health Services Oversight and Accountability Commission

Military Department, California

Investigative Case Number I2010-1250 (Issued 2014-12-23)
Investigations of Improper Activities by State Agencies and Employees

Motor Vehicles, Department of

Natural Resources Agency, California

Report Number 2013-101 (Issued 2013-11-21)
Salton Sea Restoration Fund: The State Has Not Fully Funded a Restoration Plan and the State's Future Mitigation Costs Are Uncertain

Parks and Recreation, Department of

Report Number 2012-121.2 (Issued 2013-09-10)
Department of Parks and Recreation: Flaws in Its Budget Allocation Processes Hinder Its Ability to Effectively Manage the Park System

Pilot Commissioners for the Bays of San Francisco, San Pablo and Suisun, Board of

Report Number 2013-501 (Issued 2014-03-11)
Board of Pilot Commissioners for the Bays of San Francisco, San Pablo, and Suisun: It Continues to Lack Sufficient Controls Over Certain Travel Reimbursements

Private Postsecondary Education, Bureau for

Report Number 2013-045 (Issued 2014-03-18)
Bureau for Private Postsecondary Education: It Has Consistently Failed to Meet Its Responsibility to Protect the Public's Interests

Public Health, Department of

Report Number 2012-111 (Issued 2013-06-18)
California Department of Public Health: It Needs to Improve Accuracy in Accounting and Charging for Compliance Inspections Designed to Reduce Youth Access to Tobacco and It Could Enhance Its Compliance Inspections

Report Number 2014-111 (Issued 2014-10-30)
California Department of Public Health: It Has Not Effectively Managed Investigations of Complaints Related to Long-Term Health Care Facilities

Public Utilities Commission

Report Number 2012-118 (Issued 2013-07-23)
California Public Utilities Commission: Despite Administrative Weaknesses, It Has Generally Awarded Compensation to Intervenors in Accordance With State Law

Report Number 2013-109 (Issued 2014-03-04)
California Public Utilities Commission: Improved Monitoring of Balancing Accounts Would Better Ensure That Utility Rates Are Fair and Reasonable

Report Number 2013-130 (Issued 2014-06-17)
California Public Utilities Commission: It Fails to Adequately Ensure Consumers' Transportation Safety and Does Not Appropriately Collect and Spend Fees From Passenger Carriers

Ratepayer Advocates, Office of

Report Number 2013-109 (Issued 2014-03-04)
California Public Utilities Commission: Improved Monitoring of Balancing Accounts Would Better Ensure That Utility Rates Are Fair and Reasonable

Resources Recycling and Recovery, Department of

Report Number 2014-110 (Issued 2014-11-06)
California Department of Resources Recycling and Recovery: The Beverage Container Recycling Program Continues to Face Deficits and Requires Changes to Become Financially Sustainable

Sacramento, California State University

San Diego State University

Report Number 2013-124 (Issued 2014-06-24)
Sexual Harassment and Sexual Violence: California Universities Must Better Protect Students by Doing More to Prevent, Respond to, and Resolve Incidents

San Jose, California State University

Secretary of State, Office of the

Report Number 2012-112 (Issued 2013-08-08)
Office of the Secretary of State: It Must Do More to Ensure Funds Provided Under the Federal Help America Vote Act Are Spent Effectively

Social Services, Department of

Report Number 2013-110 (Issued 2014-04-08)
Child Welfare Services: The County Child Welfare Services Agencies We Reviewed Must Provide Better Protection for Abused and Neglected Children

State Hospitals, Department of

Superior Court of California, County of Alameda

Report Number 2014-301 (Issued 2014-11-17)
Judicial Branch Procurement: Five Superior Courts Did Not Consistently Follow Judicial Branch Contracting Practices

Superior Court of California, County of Fresno

Report Number 2014-301 (Issued 2014-11-17)
Judicial Branch Procurement: Five Superior Courts Did Not Consistently Follow Judicial Branch Contracting Practices

Superior Court of California, County of Los Angeles

Superior Court of California, County of Napa

Superior Court of California, County of Orange

Superior Court of California, County of Sacramento

Superior Court of California, County of San Bernardino

Superior Court of California, County of San Francisco

Superior Court of California, County of San Luis Obispo

Report Number 2014-301 (Issued 2014-11-17)
Judicial Branch Procurement: Five Superior Courts Did Not Consistently Follow Judicial Branch Contracting Practices

Superior Court of California, County of Santa Clara

Superior Court of California, County of Stanislaus

Superior Court of California, County of Sutter

Superior Court of California, County of Yolo

Superior Court of California, County of Yuba

Report Number 2014-301 (Issued 2014-11-17)
Judicial Branch Procurement: Five Superior Courts Did Not Consistently Follow Judicial Branch Contracting Practices

Supreme Court of California

Teacher Credentialing, California Commission on

Report Number 2014-502 (Issued 2014-07-10)
Commission on Teacher Credentialing—Follow-Up Review

Toxic Substances Control, Department of

Report Number 2013-122 (Issued 2014-08-07)
California Department of Toxic Substances Control: Its Lack of Diligence in Cost Recovery Has Contributed to Millions in Unbilled and Uncollected Costs

Transportation, Department of

Report Number 2012-120 (Issued 2013-06-06)
State Water Resources Control Board: It Should Ensure a More Consistent Administration of the Water Quality Certification Program

Report Number I2009-0640 (Issued 2013-03-28)
California Department of Transportation: Caltrans Employees Engaged in Inexcusable Neglect of Duty, Received Overpayment for Overtime, Falsified Test Data, and Misappropriated State Property

Investigative Case Number I2011-1622 (Issued 2014-12-23)
Investigations of Improper Activities by State Agencies and Employees

Treasurer, State

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

Unemployment Insurance Appeals Board, California

University of California

Report Number 2013-111 (Issued 2014-01-30)
UCLA and UCSF Medical Centers: Although They Supply Significant Monetary Support to Their Campuses' Schools of Medicine, Their Finances and Key Measures of Patient-Care Quality Have Remained Stable

Report Number 2013-124 (Issued 2014-06-24)
Sexual Harassment and Sexual Violence: California Universities Must Better Protect Students by Doing More to Prevent, Respond to, and Resolve Incidents

University of California, Berkeley

Report Number 2013-124 (Issued 2014-06-24)
Sexual Harassment and Sexual Violence: California Universities Must Better Protect Students by Doing More to Prevent, Respond to, and Resolve Incidents

University of California, Los Angeles

Report Number 2013-124 (Issued 2014-06-24)
Sexual Harassment and Sexual Violence: California Universities Must Better Protect Students by Doing More to Prevent, Respond to, and Resolve Incidents

University, California State

Report Number 2012-603 (Issued 2014-08-26)
High Risk Update: State Agencies Credited Their Employees With Millions of Dollars Worth of Unearned Leave

Report Number 2013-107 (Issued 2013-10-15)
Accounts Outside the State's Centralized Treasury System: Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening

Report Number 2013-124 (Issued 2014-06-24)
Sexual Harassment and Sexual Violence: California Universities Must Better Protect Students by Doing More to Prevent, Respond to, and Resolve Incidents

Veterans Affairs, Department of

Report Number 2012-119 (Issued 2013-05-09)
California Department of Veterans Affairs: It Has Initiated Plans to Serve Veterans Better and More Cost-Efficiently, but Further Improvements Are Needed

Report Number 2012-603 (Issued 2014-08-26)
High Risk Update: State Agencies Credited Their Employees With Millions of Dollars Worth of Unearned Leave

Report Number I2011-0837 (Issued 2013-10-17)
California Department of Veterans Affairs: Wastefulness, Failure to Comply With State Contracting Requirements, and Inexcusable Neglect of Duty

Victim Compensation and Government Claims Board, California

Water Resources Control Board

Report Number 2012-120 (Issued 2013-06-06)
State Water Resources Control Board: It Should Ensure a More Consistent Administration of the Water Quality Certification Program

Investigative Case Number I2012-0086 (Issued 2014-12-23)
Investigations of Improper Activities by State Agencies and Employees

Anaheim Union High School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Bakersfield City School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Butte County Department of Employment and Social Services

Report Number 2013-110 (Issued 2014-04-08)
Child Welfare Services: The County Child Welfare Services Agencies We Reviewed Must Provide Better Protection for Abused and Neglected Children

Butte, County of

Report Number 2013-036 (Issued 2014-03-06)
Indian Gaming Special Distribution Fund: Counties' Benefit Committees Did Not Always Comply With State Laws for Distribution Fund Grants

California Water Service Company

Report Number 2013-126 (Issued 2014-07-08)
Antelope Valley Water Rates: Various Factors Contribute to Differences Among Water Utilities

Downey Department of Public Works

Report Number 2012-104 (Issued 2013-01-29)
Southeastern Los Angeles County: Various Reasons Affect the Rates Water Suppliers Charge and the Rate Increases They Have Imposed

Elk Grove Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Fresno Unified School District

Indio, City of

Report Number 2014-119 (Issued 2014-12-16)
City of Indio: Although the City Complied With the Mello-Roos Act in Forming and Managing Community Facilities District No. 2004-3, It Should Do More to Address Inequities

Lake County

Report Number 2013-036 (Issued 2014-03-06)
Indian Gaming Special Distribution Fund: Counties' Benefit Committees Did Not Always Comply With State Laws for Distribution Fund Grants

Long Beach Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Los Angeles County

Report Number 2013-116 (Issued 2014-02-20)
Los Angeles County: Lacking a Comprehensive Assessment of Its Trauma System, It Cannot Demonstrate That It Has Used Measure B Funds to Address the Most Pressing Trauma Needs

Los Angeles County Waterworks, District 40

Report Number 2013-126 (Issued 2014-07-08)
Antelope Valley Water Rates: Various Factors Contribute to Differences Among Water Utilities

Los Angeles Emergency Medical Services Agency

Los Angeles Unified School District

Los Banos Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Madera Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Mendota Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Merced City School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Napa Valley Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

North Monterey County Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Oakland Police Department

Report Number 2014-109 (Issued 2014-10-09)
Sexual Assault Evidence Kits: Although Testing All Kits Could Benefit Sexual Assault Investigations, the Extent of the Benefits Is Unknown

Oakland Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Orange County Social Services Agency

Report Number 2013-110 (Issued 2014-04-08)
Child Welfare Services: The County Child Welfare Services Agencies We Reviewed Must Provide Better Protection for Abused and Neglected Children

Palmdale Water District

Report Number 2013-126 (Issued 2014-07-08)
Antelope Valley Water Rates: Various Factors Contribute to Differences Among Water Utilities

Paramount Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Quartz Hill Water District

Report Number 2013-126 (Issued 2014-07-08)
Antelope Valley Water Rates: Various Factors Contribute to Differences Among Water Utilities

Ravenswood Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Riverside, County of

Report Number 2013-036 (Issued 2014-03-06)
Indian Gaming Special Distribution Fund: Counties' Benefit Committees Did Not Always Comply With State Laws for Distribution Fund Grants

Sacramento City Unified School District

Sacramento Department of Health and Human Services, County of

San Bernardino City Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

San Bernardino Department of Behavioral Health Administration, County of

San Diego Ethics Commission, City of

Report Number 2012-109 (Issued 2013-04-25)
City of San Diego: Although It Generally Followed Requirements for Reviewing Permits, It Could Do More to Protect Historical Resources and to Notify the Public Properly About Its Actions

San Diego Mayor's Office, City of

San Diego Police Department

Report Number 2014-109 (Issued 2014-10-09)
Sexual Assault Evidence Kits: Although Testing All Kits Could Benefit Sexual Assault Investigations, the Extent of the Benefits Is Unknown

San Diego Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

San Diego, County of

Report Number 2013-036 (Issued 2014-03-06)
Indian Gaming Special Distribution Fund: Counties' Benefit Committees Did Not Always Comply With State Laws for Distribution Fund Grants

San Francisco Human Services Agency, City and County of

Report Number 2013-110 (Issued 2014-04-08)
Child Welfare Services: The County Child Welfare Services Agencies We Reviewed Must Provide Better Protection for Abused and Neglected Children

San Francisco Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

San Joaquin County Office of Education

Report Number 2012-044 (Issued 2013-02-28)
California Department of Education: Despite Some Improvements, Oversight of the Migrant Education Program Remains Inadequate

Santa Clara County Mental Health Department

Science Center, California

Report Number 2012-603 (Issued 2014-08-26)
High Risk Update: State Agencies Credited Their Employees With Millions of Dollars Worth of Unearned Leave

Stockton Unified School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes

Sweetwater Union High School District

Report Number 2013-046 (Issued 2014-02-27)
Cafeteria Funds: Local Education Agencies Generally Use the Funds for Appropriate Purposes