Implementation of State Auditor's Recommendations - 2008

Classified by Auditee/Entity

On this page we provide links, classified by entity name, to summaries of audit reports we issued during the previous two years that related to each entity. We also provide the following links to our audit report summaries classified by policy areas, which generally correspond to the Assembly and Senate standing committees.

Back to Overview
Classified by Standing/Policy Committee
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 summary of each audit report and the status of the auditee's implementation of the State Auditor's recommendations for each report by clicking on the report title.

Introduction:
The purpose of each audit report summary is to identify what actions, if any, auditees have taken in response to our findings and recommendations. We have placed this symbol in the margin of the auditee action to identify areas of concern or issues that we believe an auditee has not adequately addressed.

For these summaries, we have relied upon periodic written responses prepared by auditees to determine whether corrective action has been taken. The Bureau of State Audits' (BSA) policy requests that auditees provide a written response to the audit findings and recommendations before the audit report is initially issued publicly. As a follow-up, we request the auditee to respond at least three times subsequently: at 60 days, six months, and one year after the public release of the audit report.

We report all instances of substantiated improper governmental activities resulting from our investigative activities to the cognizant state department for corrective action. These departments are required to report the status of their corrective actions every 30 days until all such actions are complete.

Unless otherwise noted, we have not performed any type of review or validation of the corrective actions reported by the auditees. All corrective actions noted in these summaries were based on responses received by our office as of January 2008.

Auditees

State Entities:

Administrative Office of the Courts
Air Resources Board
Attorney General, Office of the

Cal Expo and State Fair
California Institute of Regenerative Medicine
California Postsecondary Education Commission
California Transportation Commission
Children and Families Commission, California
Conservation, Department of
Consumer Affairs, Department of
Corporations, Department of
Corrections and Rehabilitation, Department of

Education, Department of
Employment Development Department
Equalization, Board of

Fish and Game, Department of
Forestry and Fire Protection, Department of
Franchise Tax Board

Gambling Control Commission, California

Health Care Services, Department of
Highway Patrol, California
Homeland Security, Office of
Housing and Community Development, Department of

Industrial Relations, Department of

Justice, Department of

Medical Board, California
Mental Health, Department of
Military, Department of the

Office of California Prison Receivership

Public Utilities Commission

Social Services, Department of
State Bar of California
State Controller's Office
Statewide Health Planning and Development, Office of
Student Aid Commission
Superior Court of California, Los Angeles
Superior Court of California, Orange County
Superior Court of California, Sacramento

Toxic Substances Control, Department of
Transportation, Department of

Victim Compensation and Government Claims Board

Water Resources Control Board
Water Resources, Department of

Local Entities:

American River College

Bay Area Air Quality Management District
Butte County Probation Department

Cal State Polytechnic University-Pomona
California State University, Office of the Chancellor (Long Beach, CA)
California State University
California State University, Long Beach
City of Los Angeles

Fresno County

Los Angeles County
Los Angeles County Probation Department
Los Angeles Unified School District

Orange County

Placer County

Riverside County
Riverside County Probation Department

Sacramento County
Sacramento Metropolitan Air Quality Management District
San Bernardino County
San Diego County
San Joaquin County Probation Department
San Joaquin Valley Air Pollution Control District
San Mateo County Probation Department
Sonoma County
South Coast Air Quality Management District
Stanford University

University of California, Office of the President (Oakland, CA)
University of California
University of California, Berkeley
University of California, Los Angeles
University of Southern California

Administrative Office of the Courts

Report Number 2007-109 (Issued 2007-11-29)
DNA Identification Fund: Improvements Are Needed in Reporting Fund Revenues and Assessing and Distributing DNA Penalties, but Counties and Courts We Reviewed Have Properly Collected Penalties and Transferred Revenues to the State

Air Resources Board

Report Number 2006-115 (Issued 2007-06-14)
The Carl Moyer Memorial Air Quality Standards Attainment Program: Improved Practices in Applicant Selection, Contracting, and Marketing Could Lead to More Cost-Effective Emission Reductions and Enhanced Operations

Attorney General, Office of the

Cal Expo and State Fair

Report Number I2007-1 (Issued 2007-03-22)
Investigations of Improper Activities by State Employees: July 2006 Through January 2007 (California Exposition and State Fair: Allegation—Conflict of Interest)

California Institute of Regenerative Medicine

Report Number 2006-108 (Issued 2007-02-27)
California Institute for Regenerative Medicine: It Has a Strategic Plan, but It Needs to Finish Developing Grant-Related Policies and Continue Strengthening Management Controls to Ensure Policy Compliance and Cost Containment

California Postsecondary Education Commission

Report Number 2006-032 (Issued 2007-01-23)
California's Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime Statistics Reporting

California Transportation Commission

Report Number 2007-106 (Issued 2007-09-13)
Grade Separation Program: An Unchanged Budget and Project Allocation Levels Established More Than 30 Years Ago May Discourage Local Agencies From Taking Advantage of the Program

Children and Families Commission, California

Report Number 2006-114 (Issued 2006-10-31)
California Children and Families Commission: Its Poor Contracting Practices Resulted in Questionable and Inappropriate Payments to Contractors and Violations of State Law and Policies

Conservation, Department of

Report Number I2007-1 (Issued 2007-03-22)
Investigations of Improper Activities by State Employees: July 2006 Through January 2007 (Department of Conservation: Allegation—Misuse of State Resources, Incompatible Activities, and Behavior Causing Discredit to the State)

Consumer Affairs, Department of

Report Number 2006-116R (Issued 2007-06-07)
Medical Board of California's Physician Diversion Program: While Making Recent Improvements, Inconsistent Monitoring of Participants and Inadequate Oversight of Its Service Providers Continue to Hamper Its Ability to Protect the Public

Corporations, Department of

Report Number 2005-123 (Issued 2007-01-30)
Department of Corporations: It Needs Stronger Oversight of Its Operations and More Efficient Processing of License Applications and Complaints

Corrections and Rehabilitation, Department of

Report Number 2006-501 (Issued 2007-04-19)
California Department of Corrections and Rehabilitation: It Needs to Improve Its Processes for Contracting and Paying Medical Service Providers as Well as for Complying With the Political Reform Act and Verifying the Credentials of Contract Medical Service Providers

Report Number I2006-1 (Issued 2006-03-22)
Investigations of Improper Activities by State Employees: July 2005 Through December 2005 (Department of Corrections and Rehabilitation: Allegation—Gift of Public Funds)

Education, Department of

Report Number 2005-104 (Issued 2006-02-07)
Department of Education: Its Flawed Administration of the California Indian Education Center Program Prevents It From Effectively Evaluating, Funding, and Monitoring the Program

Report Number 2005-133 (Issued 2006-11-30)
Department of Education: Its Mathematics and Reading Professional Development Program Has Trained Fewer Teachers Than Originally Expected

Report Number 2006-109 (Issued 2007-03-15)
Home-to-School Transportation Program: The Funding Formula Should Be Modified to Be More Equitable

Report Number 2005-137 (Issued 2006-10-26)
California Public Schools: Compliance With Translation Requirements Is High for Spanish but Significantly Lower for Some Other Languages

Report Number 2005-116 (Issued 2006-01-31)
California K-12 High-Speed Network: The Network Architecture Is Sound, but Opportunities Exist to Increase Its Use

Employment Development Department

Report Number 2005-119 (Issued 2006-02-09)
San Francisco-Oakland Bay Bridge Worker Safety: Better State Oversight Is Needed to Ensure That Injuries Are Reported Properly and That Safety Issues Are Addressed

Equalization, Board of

Report Number 2007-107 (Issued 2007-12-13)
Nonprofit Hospitals: Inconsistent Data Obscure the Economic Value of Their Benefit to Communities, and the Franchise Tax Board Could More Closely Monitor Their Tax-Exempt Status

Report Number 2005-034 (Issued 2006-06-29)
Board of Equalization: Its Implementation of the Cigarette and Tobacco Products Licensing Act of 2003 Has Helped Stem the Decline in Cigarette Tax Revenues, but It Should Update Its Estimate of Cigarette Tax Evasion

Fish and Game, Department of

Report Number I2006-1 (Issued 2006-03-22)
Investigations of Improper Activities by State Employees: July 2005 Through December 2005 (Department of Fish and Game: Allegation—Gift of State Resources, Mismanagement)

Forestry and Fire Protection, Department of

Report Number I2006-2 (Issued 2006-09-21)
Investigations of Improper Activities by State Employees: January 2006 Through June 2006 (Department of Forestry and Fire Protection: Allegation—False Claims for Wages)

Report Number I2006-1 (Issued 2006-03-22)
Investigations of Improper Activities by State Employees: July 2005 Through December 2005 (Department of Forestry and Fire Protection: Allegation—Improper Overtime Payments)

Franchise Tax Board

Gambling Control Commission, California

Report Number 2006-036 (Issued 2007-07-12)
Indian Gaming Special Distribution Fund: Local Governments Do Not Always Use It to Mitigate the Impacts of Casinos, and Its Viability Will Be Adversely Affected by Compact Amendments

Health Care Services, Department of

Report Number I2007-2 (Issued 2007-09-20)
Investigations of Improper Activities by State Employees: February 2007 Through June 2007 (Department of Health Services: Allegation—Misuse of State Equipment and Resources)

Report Number 2006-110 (Issued 2007-04-17)
Department of Health Services: It Needs to Improve Its Application and Referral Processes When Enrolling Medi-Cal Providers

Report Number 2006-106 (Issued 2007-04-12)
Department of Health Services: Its Licensing and Certification Division Is Struggling to Meet State and Federal Oversight Requirements for Skilled Nursing Facilities

Report Number I2007-1 (Issued 2007-03-22)
Investigations of Improper Activities by State Employees: July 2006 Through January 2007 (Department of Health Services: Allegation—Improper Overtime Payments)

Report Number 2006-035 (Issued 2007-02-15)
Department of Health Services: It Has Not Yet Fully Implemented Legislation Intended to Improve the Quality of Care in Skilled Nursing Facilities

Highway Patrol, California

Report Number I2007-2 (Issued 2007-09-20)
Investigations of Improper Activities by State Employees: February 2007 Through June 2007 (Highway Patrol: Allegation—Waste of State Funds)

Homeland Security, Office of

Report Number 2005-118 (Issued 2006-09-12)
Emergency Preparedness: California's Administration of Federal Grants for Homeland Security and Bioterrorism Preparedness Is Hampered by Inefficiencies and Ambiguity

Housing and Community Development, Department of

Report Number 2007-037 (Issued 2007-09-12)
Department of Housing and Community Development: Awards of Housing Bond Funds Have Been Timely and Complied With the Law, but Monitoring of the Use of Funds Has Been Inconsistent

Industrial Relations, Department of

Report Number I2006-2 (Issued 2006-09-21)
Investigations of Improper Activities by State Employees: January 2006 Through June 2006 (Department of Industrial Relations: Allegation—Misuse of Bereavement Leave)

Report Number 2005-108 (Issued 2006-09-07)
Department of Industrial Relations: Its Division of Apprenticeship Standards Inadequately Oversees Apprenticeship Programs

Justice, Department of

Medical Board, California

Report Number 2007-038 (Issued 2007-10-16)
Medical Board of California: It Needs to Consider Cutting Its Fees or Issuing a Refund to Reduce the Fund Balance of Its Contingent Fund

Mental Health, Department of

Report Number I2007-2 (Issued 2007-09-20)
Investigations of Improper Activities by State Employees: February 2007 Through June 2007 (Department of Mental Health Coalinga State Hospital: Allegation—Improper Use of State Vehicles, Waste of State Funds, and Failure to Maintain Vehicle Mileage Logs)

Military, Department of the

Report Number 2005-136 (Issued 2006-06-06)
Military Department: It Has Had Problems With Inadequate Personnel Management and Improper Organizational Structure and Has Not Met Recruiting and Facility Maintenance Requirements

Office of California Prison Receivership

Public Utilities Commission

Social Services, Department of

Report Number 2005-129 (Issued 2006-05-25)
Department of Social Services: In Rebuilding Its Child Care Program Oversight, the Department Needs to Improve Its Monitoring Efforts and Enforcement Actions

State Bar of California

Report Number 2007-030 (Issued 2007-04-26)
State Bar of California: With Strategic Planning Not Yet Completed, It Projects General Fund Deficits and Needs Continued Improvement in Program Administration

State Controller's Office

Statewide Health Planning and Development, Office of

Student Aid Commission

Report Number 2005-120 (Issued 2006-04-20)
California Student Aid Commission: Changes in the Federal Family Education Loan Program, Questionable Decisions, and Inadequate Oversight Raise Doubts About the Financial Stability of the Student Loan Program

Superior Court of California, Los Angeles

Superior Court of California, Orange County

Superior Court of California, Sacramento

Toxic Substances Control, Department of

Transportation, Department of

Report Number 2005-135 (Issued 2006-07-18)
California Department of Transportation: Although Encouraging Contractors to Use Recycled Materials in Its Highway Projects, Caltrans Collects Scant Data on Its Recycling and Solid Waste Diversion Efforts

Victim Compensation and Government Claims Board

Water Resources Control Board

Report Number 2005-113 (Issued 2006-03-23)
State Water Resources Control Board: Its Division of Water Rights Uses Erroneous Data to Calculate Some Annual Fees and Lacks Effective Management Techniques to Ensure That It Processes Water Rights Promptly

Water Resources, Department of

Report Number 2007-108 (Issued 2007-11-01)
Department of Water Resources: Its Administration of Grants Under the Flood Protection Corridor Program Needs Improvement

American River College

Report Number 2006-032 (Issued 2007-01-23)
California's Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime Statistics Reporting

Bay Area Air Quality Management District

Butte County Probation Department

Report Number 2005-130 (Issued 2006-11-21)
Batterer Intervention Programs: County Probation Departments Could Improve Their Compliance With State Law, but Progress in Batterer Accountability Also Depends on the Courts

Cal State Polytechnic University-Pomona

Report Number I2007-2 (Issued 2007-09-20)
Investigations of Improper Activities by State Employees: February 2007 Through June 2007 (California State Polytechnic University, Pomona: Allegation—Viewing Inappropriate Internet Sites and Misuse of State Equipment)

California State University, Office of the Chancellor (Long Beach, CA)

Report Number 2007-102.2 (Issued 2007-12-11)
California State University: It Is Inconsistent in Considering Diversity When Hiring Professors, Management Personnel, Presidents, and System Executives

Report Number 2007-102.1 (Issued 2007-11-06)
California State University: It Needs to Strengthen Its Oversight and Establish Stricter Policies for Compensating Current and Former Employees

California State University

Report Number 2006-032 (Issued 2007-01-23)
California's Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime Statistics Reporting

California State University, Long Beach

Report Number 2006-032 (Issued 2007-01-23)
California's Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime Statistics Reporting

City of Los Angeles

Report Number 2004-136 (Issued 2006-01-26)
City of Los Angeles: Outside Counsel Costs Have Increased, and Continued Improvement in the City's Selection and Monitoring Is Warranted

Fresno County

Los Angeles County

Los Angeles County Probation Department

Los Angeles Unified School District

Report Number 2005-132 (Issued 2006-09-14)
Los Angeles Unified School District: It Has Increased Administrative Positions for Various Reasons and Although Making Progress, Its Performance Evaluation and Salary-Setting Procedures for Managers Still Need Improvement

Orange County

Placer County

Riverside County

Riverside County Probation Department

Sacramento County

Sacramento Metropolitan Air Quality Management District

San Bernardino County

San Diego County

San Joaquin County Probation Department

San Joaquin Valley Air Pollution Control District

San Mateo County Probation Department

Sonoma County

South Coast Air Quality Management District

Stanford University

Report Number 2006-032 (Issued 2007-01-23)
California's Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime Statistics Reporting

University of California, Office of the President (Oakland, CA)

Report Number 2006-103 (Issued 2006-05-02)
University of California: Stricter Oversight and Greater Transparency Are Needed to Improve Its Compensation Practices

University of California

Report Number 2006-032 (Issued 2007-01-23)
California's Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime Statistics Reporting

University of California, Berkeley

Report Number 2006-032 (Issued 2007-01-23)
California's Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime Statistics Reporting

University of California, Los Angeles

Report Number 2006-032 (Issued 2007-01-23)
California's Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime Statistics Reporting

University of Southern California

Report Number 2006-032 (Issued 2007-01-23)
California's Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime Statistics Reporting