California State Auditor

CALIFORNIA STATE AUDITOR Report 2025-051 | July 2026 Table 1 Questions ACS Ventures Developed Exhibited Performance Issues at a Disproportionately Higher Rate Than Other Questions on the February…

CALIFORNIA STATE AUDITOR 6 Report 2025-050 | June 2026 Table B Implementation Status of Our Prior Recommendations to the System Offices RECOMMENDATION RECIPIENT EXAMPLES OF KEY (EXCLUDING SPECIFIC…

CALIFORNIA STATE AUDITOR 27 Report 2025-122 | June 2026 Table 1 Several Key Lease Terms for the STEM Center are Comparable to the Lease Terms at Similar Institutions and UC Riverside STEM STUDENT…

CALIFORNIA STATE AUDITOR 35 Report 2025-120 | May 2026 Table 1 LAVTA and Union City Transit Experience Considerably Higher Youth Ridership Than County Connection YOUTH AGENCY ADULT RTC* SENIOR…

State of California Annual Comprehensive Financial Report For the Fiscal Year Ended June 30, 2025 Malia M. Cohen California State Controller MALIA M. COHEN CALIFORNIA STATE CONTROLLER Cover designed…

CALIFORNIA STATE AUDITOR Report 2025-117 | April 2026 Table 1 Collection of Administrative Fees Dropped to Zero Following Legislation Effective on January 1, 2022 ADMINISTRATIVE FEES COLLECTED KERN…

April 14, 2026 2025-006 The Honorable Shirley N. Weber, Secretary of State Office of the Secretary of State 1500 Eleventh Street, 2nd Floor Sacramento, California 95814 Dear Secretary Weber: Enclosed…

CALIFORNIA STATE AUDITOR 4 Report 2024-104 | March 2026 Table 2 When the Housing Agencies Most Recently Opened Their Waiting Lists, They Did So for Varying Time Periods MOST RECENT LENGTH OF TIME…

CALIFORNIA STATE AUDITOR 43 Report 2024-109 | January 2026 Table 1 The Median time Spent on the Housing Element Approval Process More Than Doubled in the Sixth Cycle CHANGE FIFTH SIXTH PERCENT…

CALIFORNIA STATE AUDITOR | Report 2025-302 1 January 2026 Audit Objectives and the Methods Used to Address Them AUDIT OBJECTIVE METHOD 1 Determine whether the Judicial Branch Compiled revisions to…

State of California Statement of Securities Accountability of the State Treasurer’s Office December 31, 2024 December 2025 REPORT 2025‑008 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

State of California Federal Compliance Audit Report for the Fiscal Year Ended June 30, 2024 December 2025 REPORT 2024‑002 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA |…

CALIFORNIA STATE AUDITOR Report 2025-049 | December 2025 Table 1 Of the 30 Expenditures We Reviewed, Many Lacked Supporting Documentation That Would Better Guard Against Waste, Fraud, and Abuse…

CALIFORNIA STATE AUDITOR 3 Report I2025-1 | December 2025 Table 1 A Nonusage Report From March 2025 Identified That Most of the Unused Mobile Devices Belonged to a Single Account EDD’S ACCOUNTS WITH…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B High Risk: The California State Auditor’s Initial Assessment of High-Risk Issues the State and Select State Agencies Face May 2007…

CALIFORNIA STATE AUDITOR Report 2024-114 | December 2025 Table 1 In Fiscal Year 2023–24, the Three Facilities’ Highest Vacancy Rates Were in Psychiatry, Primary Care, or Mental Health, but Nursing…

CALIFORNIA STATE AUDITOR 113 Report 2025-048 | November 2025 Table A.1 State Auditor’s Assessment of Auditees’ Responses to Recommendations From Report 2023-048 The most updated version of this…

CALIFORNIA STATE AUDITOR 4 Report 2024-107 | October 2025 Table 1 Districts’ Instructional Materials Did Not Always Comply With Some of CHYA’s Requirements Regarding Sexual or Relationship Violence…

October 16, 2025 2025-005 The Honorable Shirley N. Weber, Secretary of State Office of the Secretary of State 1500 Eleventh Street, 2nd Floor Sacramento, California 95814 Dear Secretary Weber:…

Table 1 The Campuses We Reviewed Offer a Variety of Housing Assistance for Students in Need ASSISTANCE TYPE DESCRIPTION ALCU OGEID NAS CU ZURC ATNAS CU ETATS ONSERF ETATS LAC NOTRELLUF OCSICNARF NAS…

Programa local de alto riesgo El Auditor del Estado retira la designación de alto riesgo de dos ciudades y mantiene la designación para otra Octubre de 2025 INFORME 2025‑801 Seguimiento AUDITOR DEL…

CALIFORNIA STATE AUDITOR 4 Report 2024-108 | September 2025 Table 1 The Department Consistently Exceeded Caseload Guidelines for New Emergency Response Cases From Fiscal Years 2019–20 Through 2023–24…

State of California Annual Comprehensive Financial Report For the Fiscal Year Ended June 30, 2024 Malia M. Cohen California State Controller MALIA M. COHEN CALIFORNIA STATE CONTROLLER Cover designed…

CALIFORNIA STATE AUDITOR 15 August 2025 | Report 2024-118 Table 1 Two of Six Departments Used Employee Feedback to Inform Changes to Their Telework Practices Before the Governor’s April 2024…

CALIFORNIA STATE AUDITOR Report 2024-105 | August 2025 Table 1 DCC Uses Different Actions to Encourage Licensee Compliance NUMBER ISSUED IN COMPLIANCE ACTION FISCAL YEAR 2023–24 Letter of Warning:…

July 30, 2025 2024-006 The Honorable Shirley N. Weber, Secretary of State Office of the Secretary of State 1500 Eleventh Street, 2nd Floor Sacramento, California 95814 Dear Secretary Weber: Enclosed…

CALIFORNIA STATE AUDITOR 1 July 2025 | Report 2024-116 Table B OA Programs and the Allocation Formulas It Uses to Fund Them AVERAGE VALUE DESCRIPTION OF SERVICES AND RESPONSIBLE OF REVIEWED PROGRAM…

CALIFORNIA STATE AUDITOR 17 Report 2024-115 | July 2025 Table A.9 For Complaints that Resulted in an Inspection: Statistics on the Number of Days Between Complaint Receipt and Inspection Start by…

CALIFORNIA STATE AUDITOR Report 2024-106 | June 2025 Table 1 Highlands Engaged in Unlawful and Wasteful Spending of Public Funds ITEM EXPENDITURE TYPE OF CONCERN DESCRIPTION HIGHLANDS’ PERSPECTIVE…

CALIFORNIA STATE AUDITOR April 2024 | Report 2024-047 Table 1 The Number of Posts to the Federal Register and the Number of Repatriations Have Varied Over Time and Across Campuses NOTICES NOTICES…

CALIFORNIA STATE AUDITOR 1 Report 2023-126 | April 2025 Table 1 Various Attempts to Amend the 50 Percent Law Were Not Successful POLICY FISCAL FLOOR POLICY FISCAL FLOOR SIGNED BILL COMMITTEE…

State of California Federal Compliance Audit Report for the Fiscal Year Ended June 30, 2023 April 2025 REPORT 2023‑002 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA | 95814…

CALIFORNIA STATE AUDITOR Report 2024-128 | March 2025 Table 1 Other Stadium Agreements We Reviewed STADIUM ANGEL STADIUM PETCO PARK ORACLE PARK LEVI’S STADIUM City Anaheim San Diego San Francisco…

CALIFORNIA STATE AUDITOR Report 2023-127 | March 2025 Table A.1 Utilities’ Efficiency Program Portfolio Electric Energy Savings From 2012 Through 2022 Gross GWh Net GWh Utility 2012 2013 2014 2015…

CALIFORNIA STATE AUDITOR February 2025 | Report 2024-030 Table 1 State Bar Expenditures in 2023 Supported Four Major Functions Related to Its Mission FUNCTIONS OF THE STATE BAR AND PERCENTAGE OF…

CALIFORNIA STATE AUDITOR 9 February 2025 | Report 2024-048 Table 1 Several Local Jurisdictions Had Many Active Provisional Licenses Remaining as of June 30, 2024 PROJECTED PERCENTAGE NUMBER OF…

CALIFORNIA STATE AUDITOR Report 2024-801 | December 2024 LOCAL HIGH RISK Table 1 Total ARPA Funds Awarded to the Seven Cities We Audited CITY TOTAL ARPA FUNDS AWARDED Blythe $4,700,000 El Cerrito…

State of California Annual Comprehensive Financial Report For the Fiscal Year Ended June 30, 2023 Malia M. Cohen California State Controller MALIA M. COHEN CALIFORNIA STATE CONTROLLER Cover designed…

CALIFORNIA STATE AUDITOR 29 November 2024 | Report 2023-122 Table 1 The FIT Requires an Inspector to Evaluate School Sites According to 15 Sections Grouped Into SARC Categories SARC CATEGORY FIT…

CALIFORNIA STATE AUDITOR Report 2024-039 | November 2024 Table 1 Status of the SCO’s Transition of Its Book of Record Functionality to FI$Cal NUMBER OF NUMBER NUMBER REQUIREMENTS COMPLETED COMPLETED…

CALIFORNIA STATE AUDITOR November 2024 | Report 2023-046 Audit Objectives and the Methods Used to Address Them AUDIT OBJECTIVE METHOD 1 Review and evaluate the laws, rules, and Reviewed and evaluated…

CALIFORNIA STATE AUDITOR 1 Report 2023-120 | October 2024 Table 1 Several of the Geographically Close Groupings of Small Treatment Facilities We Identified Have Ownership Ties GROUPING INCLUDES…

CALIFORNIA STATE AUDITOR Report 2023-130 | October 2024 Table 1 Individuals’ Convictions for Offenses They Committed Within 10 Years of Their Release PROGRAM PARTICIPANTS NONPARTICIPATING SVPs NUMBER…

CALIFORNIA STATE AUDITOR 1 Report 2023-123 | September 2024 Table A.1 Percentage of the 2017, 2018, and 2019 Cohorts Who Transferred Within Four Years of Enrolling (Statewide) COHORT NUMBER OF…

CALIFORNIA STATE AUDITOR 9 August 2024 | Report 2023-048 Table 1 DCC Did Not Follow Certain Grant Management Best Practices IMPLEMENTED WHAT DCC BEST PRACTICE WHAT DCC DID EFFECT BY DCC? COULD HAVE…

CALIFORNIA STATE AUDITOR August 2024 | Report 2023-129 Table 1 The State Procured More Than $82 Million in Forest-Risk Commodities in 2023, in Part From Forest 500 Companies TOTAL TOTAL PROCUREMENT…

CALIFORNIA STATE AUDITOR August 2024 | Report 2023-134 Table 1 The Average Daily Population of Youth Housed in Probation’s Secure Treatment Facilities Has Generally Remained Consistent 2023 AVERAGE…

August 1, 2024 2024-005 The Honorable Shirley N. Weber, Secretary of State Office of the Secretary of State 1500 Eleventh Street, 2nd Floor Sacramento, California 95814 Dear Secretary Weber: Enclosed…

CALIFORNIA STATE AUDITOR Report 2024-032 | July 2024 Table 1 Clery Act Requirements NUMBER OF SUMMARY OF REQUIREMENTS REQUIREMENT CATEGORY* REQUIREMENTS INSTITUTIONS MUST: Annual Reports and General…

CALIFORNIA STATE AUDITOR 15 Report 2023-107 | July 2024 Table 1 Riverside and San Bernardino County Law Enforcement Agencies We Reviewed SWORN POPULATION* OFFICER-TO- OFFICERS JURISDICTION (NEAREST…

July 25, 2024 2023-006 The Honorable Shirley N. Weber, Secretary of State Office of the Secretary of State 1500 Eleventh Street, 2nd Floor Sacramento, California 95814 Dear Secretary Weber: Enclosed…

State of California Statement of Securities Accountability of the State Treasurer’s Office December 31, 2023 July 2024 REPORT 2024-008 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

July 18, 2024 2023-005 The Honorable Shirley N. Weber, Secretary of State Office of the Secretary of State 1500 Eleventh Street, 2nd Floor Sacramento, California 95814 Dear Secretary Weber: Enclosed…

State of California Statement of Securities Accountability of the State Treasurer’s Office December 31, 2022 July 2024 REPORT 2023-008 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

CALIFORNIA STATE AUDITOR July 2024 | Report 2023-128 Table 1 During the Past Five Years, Registration Processing Times Have Increased and Become More Variable FIVE YEAR APPLICATION CATEGORIES 2019…

State of California Federal Compliance Audit Report for the Fiscal Year Ended June 30, 2022 June 2024 REPORT 2022‑002 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA | 95814…

CALIFORNIA STATE AUDITOR Report 2023-101 | June 2024 Table 1 We Compared VTA With Five Peer Transit Agencies SANTA CLARA TRI‐COUNTY CAPITAL LOS ANGELES SACRAMENTO ORANGE COUNTY VALLEY METROPOLITAN…

CALIFORNIA STATE AUDITOR 3 June 2024 | Report 2023-106 Table 1 The Marketing Materials for Most OPM Programs We Reviewed Omitted Key Pieces of Information or Contained Misleading Information Omitted…

CALIFORNIA STATE AUDITOR 1 Report 2023-104 | May 2024 Table 1 Some Adjudication Unit Field Offices Exceeded the Statewide Average Times for Claim‑Processing Benchmarks During Fiscal Year 2022–23 135…

Homelessness in California San José and San Diego Must Do More to Plan and Evaluate Their Efforts to Reduce Homelessness April 2024 REPORT 2023‑102.2 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite…

Homelessness in California The State Must Do More to Assess the Cost‑Effectiveness of Its Homelessness Programs April 2024 REPORT 2023‑102.1 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

CALIFORNIA STATE AUDITOR April 2024 | Report 2023-124 Table 1 The Local Streets and Roads Program Receives Nearly 29 Percent of Estimated Average Annual SB1 Revenues FUNDING AMOUNT PERCENTAGE OF…

CALIFORNIA STATE AUDITOR 3 Report 2023-116 | March 2024 Table 1 Summary of Findings Related to Audit Objectives THE LOCAL JURISDICTION ... ADOPTED ORDINANCES TOOK REASONABLE STEPS CREATED POLICIES…

M M C ALIA . OHEN C S C ALIFORNIA TATE ONTROLLER Cover designed by Sacramento artist Matteo Borges M M C ALIA . OHEN C S C ALIFORNIA TATE ONTROLLER March 15, 2024 To the Citizens, Governor, and…

CALIFORNIA STATE AUDITOR 29 Report 2023-105 | March 2024 Table A MCTR Payments by Payment Type and Amount, Per Month DIRECT DEPOSIT DEBIT CARD PAPER CHECK NUMBER OF AMOUNT OF NUMBER OF AMOUNT OF…

CALIFORNIA STATE AUDITOR Report 2023-110 | February 2024 Table 1 The Time It Takes to Register a Fetal Death Has Generally Increased in Recent Years YEAR AVERAGE NUMBER OF DAYS MEDIAN NUMBER OF DAYS…

CALIFORNIA STATE AUDITOR 1 Report 2023-103 | February 2024 Table 1 Perinatal Program Utilization Rates of Fee‑for‑Service Plans During Pregnancy and Postpartum Periods During 2018 Through 2022 Have…

CALIFORNIA STATE AUDITOR Report 2023-133 | January 2024 Table 1 Contracts Among the City of Anaheim, Visit Anaheim, and the Chamber Fiscal Years 2012–13 Through 2021–22 CONTRACT TERM SOURCE AMOUNT…

CALIFORNIA STATE AUDITOR | Report 2023-302 1 January 2024 Audit Objectives and the Methods Used to Address Them AUDIT OBJECTIVE METHOD 1 Determine whether the judicial • Reviewed changes to the…

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 January 2024 REPORT 2023‑041 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA…

TH CALIFORNIA WHISTLEBLOWER HOTLINE ANNIVERSARY Investigations of Improper Activities by State Agencies and Employees Wasteful Decisions, Poor Contract Oversight, Overpayments, Misuse of State…

Department of Health Care Services and Department of Managed Health Care Children Enrolled in Medi‑Cal Face Challenges in Accessing Behavioral Health Care November 2023 REPORT 2023‑115 CALIFORNIA…

Mobilehome Residency Law Protection Program The California Department of Housing and Community Development Must Improve Its Oversight of the Program December 2023 REPORT 2023-112 CALIFORNIA STATE…

Homelessness in California San José and San Diego Must Do More to Plan and Evaluate Their Efforts to Reduce Homelessness April 2024 REPORT 2023‑102.2 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite…

Homelessness in California The State Must Do More to Assess the Cost‑Effectiveness of Its Homelessness Programs April 2024 REPORT 2023‑102.1 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

Investigations of Improper Activities by State Agencies and Employees Inexcusable Neglect of Duty, Inefficiency, Improper Payments, Misuse of State Resources, Attendance Abuse, and Improper Hiring…

Follow-Up: Children in Medi-Cal The Department of Health Care Services Is Still Not Doing Enough to Ensure That Children in Medi‑Cal Receive Preventive Health Services September 2022 REPORT 2022‑502 …

Judicial Branch Procurement Although Four Superior Courts We Reviewed Generally Met Procurement Requirements, Glenn County Superior Court Needs to Significantly Improve Its Procurement Practices…

Orange County Power Authority Increased Board Oversight Is Needed to Improve Its Operations February 2023 REPORT 2022‑120 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA |…

Electricity and Natural Gas Rates The California Public Utilities Commission and Cal Advocates Can Better Ensure That Rate Increases Are Necessary August 2023 REPORT 2022-115 CALIFORNIA STATE…

California Department of Technology Weaknesses in Strategic Planning, Information Security, and Project Oversight Limit the State's Management of Information Technology April 2023 REPORT 2022‑114 …

California Community Colleges Increasing Full-Time Faculty and Diversity Remains a Challenge February 2023 REPORT 2022-113 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA |…

CalOptima Health It Has Accumulated Excessive Surplus Funds and Made Questionable Hiring Decisions May 2023 REPORT 2022‑112 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA |…

Charter School Facility Grant Program and Conduit Financing Program The Programs Are Generally Achieving Their Purpose of Increasing Charter Schools’ Access to Facility Funding February 2023 REPORT…

California State University It Did Not Adequately or Consistently Address Some Allegations of Sexual Harassment July 2023 REPORT 2022‑109 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

Native American Graves Protection and Repatriation Act The California State University Must Do More to Ensure the Timely Return of Native American Remains and Cultural Items to Tribes June 2023…

Department of Water Resources Its Forecasts Do Not Adequately Account for Climate Change and Its Reasons for Some Reservoir Releases Are Unclear May 2023 REPORT 2022‑106 CALIFORNIA STATE AUDITOR 621…

California Department of Public Health It Has Missed Opportunities to Collect and Report Sexual Orientation and Gender Identity Data April 2023 REPORT 2022‑102 CALIFORNIA STATE AUDITOR 621 Capitol…

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 January 2023 REPORT 2022‑041 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA…

The State Bar of California It Will Need a Mandatory Licensing Fee Increase in 2024 to Support Its Operations April 2023 REPORT 2022-031 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

The State Bar of California’s Attorney Discipline Process Weak Policies Limit Its Ability to Protect the Public From Attorney Misconduct April 2022 REPORT 2022-030 CALIFORNIA STATE AUDITOR 621…

Investigations of Improper Activities by State Agencies and Employees Failure to Recoup Excess Salary Advances, Incompatible Activities, Improper Hiring Decisions, Improper Leave Reporting,…

City of Calexico Past Overspending and Ongoing Administrative Deficiencies Limit Its Ability to Serve the Public October 2022 REPORT 2021‑805 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

City of Compton Financial Mismanagement and a Lack of Leadership Have Threatened Compton’s Ability to Serve the Public October 2022 REPORT 2021‑802 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite…

Board of State and Community Corrections Its Administration of Coronavirus Emergency Supplemental Funds Has Been Marred by Delays, Unfair Awards, and Insufficient Monitoring October 2021 REPORT…

California Department of Education It Needs to Provide Better Oversight to Ensure That Local Educational Agencies Promptly and Effectively Use Federal COVID‑19 Funds October 2021 REPORT 2021‑614 …

Pandemic Food Assistance Programs The California Department of Social Services Has Struggled to Deliver Timely Food Assistance Because of Unclear Federal Expectations and Other Factors Beyond Its…

Higher Education Emergency Relief Fund Some University Campuses Did Not Maximize Available Federal Pandemic Funds, and They Prioritized Students Differently When Awarding Relief Funds November 2021…

State High-Risk Update— Information Security The California Department of Technology’s Inadequate Oversight Limits the State’s Ability to Ensure Information Security January 2022 REPORT 2021‑602 …

Regional Housing Needs Assessments The Department of Housing and Community Development Must Improve Its Processes to Ensure That Communities Can Adequately Plan for Housing March 2022 REPORT 2021‑125…

California Hospice Licensure and Oversight The State’s Weak Oversight of Hospice Agencies Has Created Opportunities for Large-Scale Fraud and Abuse March 2022 REPORT 2021-123 CALIFORNIA STATE…

In-Home Respite Services The Department of Developmental Services Has Not Adequately Reduced Barriers to Some Families’ Use of In-Home Respite Services August 2022 REPORT 2021‑120 CALIFORNIA STATE…

State Water Resources Control Board It Lacks the Urgency Necessary to Ensure That Failing Water Systems Receive Needed Assistance in a Timely Manner July 2022 REPORT 2021‑118 CALIFORNIA STATE…

Electrical System Safety California’s Oversight of the Efforts by Investor‑Owned Utilities to Mitigate the Risk of Wildfires Needs Improvement March 2022 REPORT 2021‑117 CALIFORNIA STATE AUDITOR 621…

School Facilities Program California Needs Additional Funding and a More Equitable Approach for Modernizing Its School Facilities January 2022 REPORT 2021‑115 CALIFORNIA STATE AUDITOR 621 Capitol…

State Surplus Property The State Should Use Its Available Property More Effectively to Help Alleviate the Affordable Housing Crisis March 2022 REPORT 2021‑114 CALIFORNIA STATE AUDITOR 621 Capitol…

Batterer Intervention Programs State Guidance and Oversight Are Needed to Effectively Reduce Domestic Violence October 2022 REPORT 2021-113 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

The Child Abuse Central Index The Unreliability of This Database Puts Children at Risk and May Violate Individuals’ Rights May 2022 REPORT 2021‑112 IMAGE PENDING CALIFORNIA STATE AUDITOR 621 Capitol…

San Diego County Sheriff ’s Department It Has Failed to Adequately Prevent and Respond to the Deaths of Individuals in Its Custody February 2022 REPORT 2021‑109 CALIFORNIA STATE AUDITOR 621 Capitol…

Bellflower Unified School District Has Not Used Its Significant Financial Resources to Fully Address Student Needs June 2022 REPORT 2021-108 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

Department of Developmental Services It Has Not Ensured That Regional Centers Have the Necessary Resources to Effectively Serve Californians With Intellectual and Developmental Disabilities June 2022…

Law Enforcement Departments Have Not Adequately Guarded Against Biased Conduct April 2022 REPORT 2021‑105 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA | 95814 916.445.0255…

Metropolitan Water District of Southern California Its Leadership Has Failed to Promote Transparency or Ensure a Fair and Equitable Workplace April 2022 REPORT 2021‑104 CALIFORNIA STATE AUDITOR 621…

Indian Gaming Special Distribution Fund The State Could Better Manage Its Distribution Fund and Its Problem Gambling Programs August 2022 REPORT 2021‑102 CALIFORNIA STATE AUDITOR 621 Capitol Mall,…

K–12 Strong Workforce Program State and Regional Administrative Shortcomings Limit the Program’s Effectiveness in Supporting Grant Applicants February 2022 REPORT 2021‑101 CALIFORNIA STATE AUDITOR…

Native American Graves Protection and Repatriation Act Despite Some Recent Improvements, the University of California Has Not Yet Taken Adequate Action to Ensure Its Timely Return of Native American…

Proposition 56 Tobacco Tax The Department of Health Care Services Is Not Adequately Monitoring Provider Payments Funded by Tobacco Taxes November 2022 REPORT 2021‑046 CALIFORNIA STATE AUDITOR 621…

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 January 2022 REPORT 2021‑041 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA…

Investigations of Improper Activities by State Agencies and Employees Wasteful and Improper Personnel Decisions, Improper Contracting, Conflict of Interest, Misuse of State Resources, and Dishonesty…

Investigation of Improper Activities by State Agencies and Employees Waste of State Funds, Misuse of Bereavement Leave, Misuse of State Resources, Dishonesty, and Supervisory Neglect of Duty April…

Department of General Services Custodial Staff Ran an Illegal Payroll Scheme, Defrauding the State of an Estimated $185,000 July 2022 INVESTIGATIVE REPORT I2020‑0151 CALIFORNIA STATE AUDITOR 621…

Board of Registered Nursing Executives Violated State Law When They Falsified Data to Deceive the State Auditor’s Office June 2020 INVESTIGATIVE REPORT I2020‑0027 IMAGE PENDING CALIFORNIA STATE…

City of Lindsay It Must Take Substantial Action to Address Its Financial Problems and Its Inadequate Management Practices August 2021 REPORT 2020‑804 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite…

Employment Development Department Significant Weaknesses in EDD’s Approach to Fraud Prevention Have Led to Billions of Dollars in Improper Benefit Payments January 2021 REPORT 2020‑628.2 IMAGE…

Department of Health Care Services Despite the COVID‑19 Public Health Emergency, the Department Can Do More to Address Chronic Medi‑Cal Eligibility Problems July 2021 REPORT 2020‑613 CALIFORNIA…

California Department of Public Health It Could Do More to Ensure Federal Funds for Expanding the State’s COVID‑19 Testing and Contact Tracing Programs Are Used Effectively April 2021 REPORT 2020‑612…

California Department of Housing and Community Development It Failed to Expedite Access to Federal Funding to Address the Impact of the COVID‑19 Pandemic on California’s Homeless Population August…

Elaine M. Howle State Auditor January 19, 2021 2020-610 The Governor of California President pro Tempore of the Senate Speaker of the Assembly State Capitol Sacramento, California 95814 Dear Governor…

Judicial Branch Procurement Courts Generally Met Procurement Requirements, but Some Need to Improve Their Payment Practices January 2021 REPORT 2020‑301 CALIFORNIA STATE AUDITOR 621 Capitol Mall,…

Employment Development Department EDD’s Poor Planning and Ineffective Management Left It Unprepared to Assist Californians Unemployed by COVID‑19 Shutdowns January 2021 REPORT 2020‑128/628.1 …

California Air Resources Board Improved Program Measurement Would Help California Work More Strategically to Meet Its Climate Change Goals February 2021 REPORT 2020‑114 CALIFORNIA STATE AUDITOR 621…

Homelessness in California The State’s Uncoordinated Approach to Addressing Homelessness Has Hampered the Effectiveness of Its Efforts February 2021 REPORT 2020‑112 CALIFORNIA STATE AUDITOR 621…

Los Angeles Community College District Personnel Commission Its Inconsistent Practices and Inadequate Policies Adversely Affect District Employees and Job Candidates, Leading to Concerns About the…

In-Home Supportive Services Program It Is Not Providing Needed Services to All Californians Approved for the Program, Is Unprepared for Future Challenges, and Offers Low Pay to Caregivers February…

California’s Housing Agencies The State Must Overhaul Its Approach to Affordable Housing Development to Help Relieve Millions of Californians’ Burdensome Housing Costs November 2020 REPORT 2020‑108 …

California Department of Toxic Substances Control The State’s Poor Management of the Exide Cleanup Project Has Left Californians at Continued Risk of Lead Poisoning October 2020 REPORT 2020‑107 …

Calbright College It Must Take Immediate Corrective Action to Accomplish Its Mission to Provide Underserved Californians With Access to Higher Education May 2021 REPORT 2020‑104 CALIFORNIA STATE…

California Department of Corrections and Rehabilitation It Has Poorly Administered the Integrated Services for Mentally Ill Parolees Program, and With Current Funding Cuts, It Must Find Ways to…

Public Safety Realignment Weak State and County Oversight Does Not Ensure That Funds Are Spent Effectively March 2021 REPORT 2020‑102 IMAGE PENDING CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite…

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 January 2021 REPORT 2020-041 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA…

Clery Act Some California Colleges and Universities Are Not Accurately Reporting Campus Crime Statistics and Safety Policies as Federal Law Requires May 2021 REPORT 2020‑032 CALIFORNIA STATE AUDITOR…

The State Bar of California It Is Not Effectively Managing Its System for Investigating and Disciplining Attorneys Who Abuse the Public Trust April 2021 REPORT 2020‑030 CALIFORNIA STATE AUDITOR 621…

Gross Mismanagement Led to the Misuse of State Resources and Multiple Violations of State Laws California Department of Food and Agriculture and a District Agricultural Association August 2019 REPORT…

Investigations of Improper Activities by State Agencies and Employees Wasteful and Improper Travel Payments, Improper Promotion and Hiring Practices, and Misuse of State Resources May 2019 REPORT…

Investigations of Improper Activities by State Agencies and Employees Inefficient Management of State Resources, Misuse of State Time and Inaccurate Attendance Records, and Inadequate Supervision…

Investigation of Improper Activities by a State Agency and Its Employees A Director Committed Gross Misconduct When She Repeatedly Violated Merit‑Based Employment Principles and Attempted to…

California Prison Industry Authority It Gave Nearly $1.3 Million in Unlawful Gifts to Other State Agencies and Repeatedly Violated Merit‑Based Employment Principles July 2021 INVESTIGATIVE REPORT…

Elaine M. Howle State Auditor December 19, 2019 2019‑302 The Governor of California President pro Tempore of the Senate Speaker of the Assembly State Capitol Sacramento, California 95814 Dear…

San Diego County Air Pollution Control District It Has Used Vehicle Registration Fees to Subsidize Its Permitting Process, Reducing the Amount of Funds Available to Address Air Pollution July 2020…

Youth Suicide Prevention Local Educational Agencies Lack the Resources and Policies Necessary to Effectively Address Rising Rates of Youth Suicide and Self‑Harm September 2020 REPORT 2019‑125 …

California Department of Food and Agriculture Poor Management Threatens the Success of the Pet Lover’s Specialized License Plate Program March 2020 REPORT 2019‑121 CALIFORNIA STATE AUDITOR 621…

Board of Registered Nursing It Has Failed to Use Sufficient Information When Considering Enrollment Decisions for New and Existing Nursing Programs July 2020 REPORT 2019‑120 CALIFORNIA STATE AUDITOR…

Lanterman‑Petris‑Short Act California Has Not Ensured That Individuals With Serious Mental Illnesses Receive Adequate Ongoing Care July 2020 REPORT 2019‑119 CALIFORNIA STATE AUDITOR 621 Capitol…

Automated License Plate Readers To Better Protect Individuals’ Privacy, Law Enforcement Must Increase Its Safeguards for the Data It Collects February 2020 REPORT 2019‑118 IMAGE PENDING CALIFORNIA…

Juvenile Justice Crime Prevention Act Weak Oversight Has Hindered Its Meaningful Implementation May 2020 REPORT 2019‑116 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA |…

California State University The Mandatory Fees Its Campuses Charge Receive Little Oversight Yet They Represent an Increasing Financial Burden to Students May 2020 REPORT 2019‑114 CALIFORNIA STATE…

The University of California Qualified Students Face an Inconsistent and Unfair Admissions System That Has Been Improperly Influenced by Relationships and Monetary Donations September 2020 REPORT…

California State Lottery The Lottery Has Not Ensured That It Maximizes Funding for Education February 2020 REPORT 2019‑112 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA |…

Mobile Home Park Inspections The Department of Housing and Community Development Must Improve Its Inspection Processes to Better Protect Park Residents July 2020 REPORT 2019‑111 CALIFORNIA STATE…

Sacramento City Unified School District Because It Has Failed to Proactively Address Its Financial Challenges, It May Soon Face Insolvency December 2019 REPORT 2019‑108 CALIFORNIA STATE AUDITOR 621…

Workers’ Compensation Insurance Some State Agencies Are Paying Millions of Dollars More Than Necessary to Provide Benefits to Their Employees November 2019 REPORT 2019‑106 CALIFORNIA STATE AUDITOR…

Childhood Lead Levels Millions of Children in Medi‑Cal Have Not Received Required Testing for Lead Poisoning January 2020 REPORT 2019‑105 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

Youth Experiencing Homelessness California’s Education System for K–12 Inadequately Identifies and Supports These Youth November 2019 REPORT 2019‑104 IMAGE PENDING CALIFORNIA STATE AUDITOR 621…

California Is Not Adequately Prepared to Protect Its Most Vulnerable Residents From Natural Disasters December 2019 EMERGENCY PLANNING REPORT 2019‑103 CALIFORNIA STATE AUDITOR 621 Capitol Mall,…

Department of Industrial Relations Its Failure to Adequately Administer the Qualified Medical Evaluator Process May Delay Injured Workers’ Access to Benefits November 2019 REPORT 2019‑102 CALIFORNIA…

K–12 Local Control Funding The State’s Approach Has Not Ensured That Significant Funding Is Benefiting Students as Intended to Close Achievement Gaps November 2019 REPORT 2019‑101 CALIFORNIA STATE…

Native American Graves Protection and Repatriation Act The University of California Is Not Adequately Overseeing Its Return of Native American Remains and Artifacts June 2020 REPORT 2019‑047 …

Proposition 56 Tobacco Tax State Agencies’ Weak Administration Reduced Revenue by Millions of Dollars and Led to the Improper Use and Inadequate Disclosure of Funds January 2021 REPORT 2019‑046 …

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 January 2020 REPORT 2019-041 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA…

July 2018 INVESTIGATIONS OF IMPROPER ACTIVITIES BY STATE AGENCIES AND EMPLOYEES Misuse of State Time, Economically Wasteful Activities, and Misuse of State Property Report I2018-1 COMMITMENT…

Gaps in Oversight Contribute to Weaknesses in the State’s Information Security High Risk Update—Information Security July 2019 REPORT 2018‑611 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

October 2018 Department of Health Care Services It Paid Billions in Questionable Medi-Cal Premiums and Claims Because It Failed to Follow Up on Eligibility Discrepancies Report 2018-603 COMMITMENT…

Follow-Up— Sexual Assault Evidence Kits California Has Not Obtained the Case Outcome Information That Would More Fully Demonstrate the Benefits of Its Rapid DNA Service Program March 2019 REPORT…

Judicial Branch Procurement Some Superior Courts Generally Followed Requirements but Could Improve Their Procurement Practices January 2019 REPORT 2018-301 CALIFORNIA STATE AUDITOR 621 Capitol Mall,…

Fallen Leaf Lake Community Services District Its Billing Practices and Small Electorate Jeopardize Its Ability to Provide Services July 2019 REPORT 2018-133 CALIFORNIA STATE AUDITOR 621 Capitol…

Bureau of Gambling Control and California Gambling Control Commission Their Licensing Processes Are Inefficient and Foster Unequal Treatment of Applicants May 2019 REPORT 2018‑132 CALIFORNIA STATE…

Alum Rock Union Elementary School District The District and Its Board Must Improve Governance and Operations to Effectively Serve the Community May 2019 REPORT 2018‑131 CALIFORNIA STATE AUDITOR 621…

Employment Development Department Its Practice of Mailing Documents Containing Social Security Numbers Puts Californians at Risk of Identity Theft March 2019 REPORT 2018‑129 CALIFORNIA STATE AUDITOR…

California State University It Failed to Fully Disclose Its $1.5 Billion Surplus, and It Has Not Adequately Invested in Alternatives to Costly Parking Facilities June 2019 REPORT 2018‑127 IMAGE…

Los Angeles County Department of Children and Family Services It Has Not Adequately Ensured the Health and Safety of All Children in Its Care May 2019 REPORT 2018‑126 CALIFORNIA STATE AUDITOR 621…

Gold Coast Health Plan Its Reimbursements to Pharmacies Are Reasonable, but Its Pharmacy Benefits Manager Did Not Always Process Claims Correctly August 2019 REPORT 2018‑124 CALIFORNIA STATE AUDITOR…

Department of Health Care Services It Has Not Ensured That Medi-Cal Beneficiaries in Some Rural Counties Have Reasonable Access to Care August 2019 REPORT 2018‑122 CALIFORNIA STATE AUDITOR 621…

San Francisco Bay Conservation and Development Commission Its Failure to Perform Key Responsibilities Has Allowed Ongoing Harm to the San Francisco Bay May 2019 REPORT 2018‑120 CALIFORNIA STATE…

California Department of Fish and Wildlife It Is Not Fulfilling Its Responsibilities Under the California Environmental Quality Act June 2019 REPORT 2018-119 CALIFORNIA STATE AUDITOR 621 Capitol…

California Public Utilities Commission It Could Improve the Transparency of Water Rate Increases by Disclosing Its Review Process and Ensuring That Utilities Notify Customers as Required December…

City and County Contracts With U.S. Immigration and Customs Enforcement Local Governments Must Improve Oversight to Address Health and Safety Concerns and Cost Overruns February 2019 REPORT 2018‑117 …

San Diego’s Hepatitis A Outbreak By Acting More Quickly, the County and City of San Diego Might Have Reduced the Spread of the Disease December 2018 REPORT 2018‑116 CALIFORNIA STATE AUDITOR 621…

Department of Health Care Services Although Its Oversight of Managed Care Health Plans Is Generally Sufficient, It Needs to Ensure That Their Administrative Expenses Are Reasonable and Necessary…

Disabled Veteran Business Enterprise Program The Departments of General Services and Veterans Affairs Have Failed to Maximize Participation and to Accurately Measure Program Success February 2019…

California Department of Corrections and Rehabilitation Several Poor Administrative Practices Have Hindered Reductions in Recidivism and Denied Inmates Access to In‑Prison Rehabilitation Programs…

California Department of Veterans Affairs and Department of General Services The Departments’ Mismanagement of the Veterans Home Properties Has Not Served the Veterans’ Best Interests and Has Been…

Department of Health Care Services Millions of Children in Medi-Cal Are Not Receiving Preventive Health Services March 2019 REPORT 2018‑111 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

City of Lincoln Financial Mismanagement, Insufficient Accountability, and Lax Oversight Threaten the City’s Stability March 2019 REPORT 2018‑110 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200…

California High‑Speed Rail Authority Its Flawed Decision Making and Poor Contract Management Have Contributed to Billions in Cost Overruns and Delays in the System’s Construction November 2018 REPORT…

August 2018 California Department of Resources Recycling and Recovery It Has Not Provided the Oversight Necessary to Ensure That the Mattress Recycling Program Fulfills Its Purpose Report 2018-107…

September 2018 Correctional Officer Health and Safety Some State and County Correctional Facilities Could Better Protect Their Officers From the Health Risks of Certain Inmate Attacks Report 2018‑106…

August 2018 Toll Bridge Seismic Retrofit Program The State Could Save Millions of Dollars Annually by Implementing Lessons Learned Report 2018-104 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE…

October 2018 Tulare Local Healthcare District Past Poor Decisions Contributed to the Closure of the Medical Center, and Licensing Issues May Delay Its Reopening Report 2018‑102 COMMITMENT INTEGRITY…

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 January 2019 REPORT 2018-041 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 | Sacramento | CA…

September 2018 California Department of Housing and Community Development Its Oversight of Housing Bond Funds Remains Inconsistent Report 2018‑037 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE…

State Bar of California It Should Balance Fee Increases With Other Actions to Raise Revenue and Decrease Costs April 2019 REPORT 2018‑030 CALIFORNIA STATE AUDITOR 621 Capitol Mall, Suite 1200 |…

October 2017 INVESTIGATIONS OF IMPROPER ACTIVITIES BY STATE AGENCIES AND EMPLOYEES Inaccurate Attendance Records, Violation of State Laws, and Misuse of State Resources Report I2017-2 COMMITMENT…

March 2017 INVESTIGATIONS OF IMPROPER ACTIVITIES BY STATE AGENCIES AND EMPLOYEES Misuse of Resources, Inaccurate Attendance Records, Disclosure of Confidential Information, and Improper Payments…

December 2017 Judicial Council of California It Needs to Follow Competitive Bidding Processes More Consistently and Establish Clear Guidance for Invoice Processing Report 2017‑302 COMMITMENT…

May 2018 Hate Crimes in California Law Enforcement Has Not Adequately Identified, Reported, or Responded to Hate Crimes Report 2017-131 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE AUDITOR 621…

July 2018 Department of Rehabilitation Its Inadequate Guidance and Oversight of the Grant Process Led to Inconsistencies and Perceived Bias in Its Evaluations and Awards of Some Grants Report…

April 2018 Penalty Assessment Funds California’s Traffic Penalties and Fees Provide Inconsistent Funding for State and County Programs and Have a Significant Financial Impact on Drivers Report…

June 2018 The University of California It Must Take Additional Steps to Address Long‑Standing Issues With Its Response to Sexual Harassment Complaints Report 2017‑125 COMMITMENT INTEGRITY LEADERSHIP …

July 2018 San Diego County’s Health and Human Services Agency It Cannot Demonstrate That It Employs the Appropriate Number of Public Health Nurses to Efficiently Serve Its Residents Report 2017‑124…

April 2018 California State University It Has Not Provided Adequate Oversight of the Safety of Employees and Students Who Work With Hazardous Materials Report 2017-119 COMMITMENT INTEGRITY LEADERSHIP…

March 2018 State and Regional Water Boards They Must Do More to Ensure That Local Jurisdictions’ Costs to Reduce Storm Water Pollution Are Necessary and Appropriate Report 2017‑118 COMMITMENT…

February 2018 Mental Health Services Act The State Could Better Ensure the Effective Use of Mental Health Services Act Funding Report 2017‑117 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE…

April 2018 Community Child Care Council of Santa Clara County Because It Disadvantaged Some Families and Misused State Funds, It Could Benefit From Increased Monitoring by the California Department…

March 2018 South Orange County Wastewater Authority It Should Continue to Improve Its Accounting of Member Agencies’ Funds and Determine Whether Members Are Responsible for Its Unfunded Liabilities…

April 2018 Homelessness in California State Government and the Los Angeles Homeless Services Authority Need to Strengthen Their Efforts to Address Homelessness Report 2017-112 COMMITMENT INTEGRITY…

May 2018 Skilled Nursing Facilities Absent Effective State Oversight, Substandard Quality of Care Has Continued Report 2017‑109 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE AUDITOR 621 Capitol…

October 2017 Santa Clara County Registrar of Voters Insufficient Policies and Procedures Have Led to Errors That May Have Reduced Voters’ Confidence in the Registrar’s Office Report 2017‑107…

November 2017 The Bradley‑Burns Tax and Local Transportation Funds Changing the Allocation Structure for the Bradley‑Burns Tax Would Result in a More Equitable Distribution of Local Transportation…

November 2017 Montebello Unified School District County Superintendent Intervention Is Necessary to Address Its Weak Financial Management and Governance Report 2017-104 COMMITMENT INTEGRITY…

December 2017 Workers’ Compensation Insurance The State Needs to Strengthen Its Efforts to Reduce Fraud Report 2017-103 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE AUDITOR 621 Capitol Mall,…

December 2017 California Community Colleges The Colleges Reviewed Are Not Adequately Monitoring Services for Technology Accessibility, and Districts and Colleges Should Formalize Procedures for…

December 2017 Concealed Carry Weapon Licenses Sheriffs Have Implemented Their Local Programs Inconsistently and Sometimes Inadequately Report 2017-101 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA…

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 C O M M I T M E N T Y TIRGETNI January 2018 Report 2017‑041 L E A D E R S H I P CALIFORNIA STATE…

May 2018 Clery Act Requirements and Crime Reporting Compliance Continues to Challenge California’s Colleges and Universities Report 2017‑032 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE AUDITOR…

June 2017 The State Bar of California It Needs Additional Revisions to Its Expense Policies to Ensure That It Uses Funds Prudently Report 2017-030 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE…

August 2016 INVESTIGATIONS OF IMPROPER ACTIVITIES BY STATE AGENCIES AND EMPLOYEES Conflict of Interest, Violation of Post-Employment Ethics Restrictions, Waste of State Funds, Misuse of State…

February 2016 Investigations of Improper Activities by State Agencies and Employees Misuse of State Resources, Forgery, False Time Reporting, Financial Interests Disclosure Violations, and Waste of…

November 2016 Judicial Branch Procurement The Five Superior Courts We Reviewed Mostly Adhered to Required and Recommended Practices, but Some Improvements Are Needed Report 2016-301 COMMITMENT…

October 2017 Charter Schools Some School Districts Improperly Authorized and Inadequately Monitored Out‑of‑District Charter Schools Report 2016‑141 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE…

July 2017 California Department of Education It Has Not Ensured That School Food Authorities Comply With the Federal Buy American Requirement Report 2016-139 COMMITMENT INTEGRITY LEADERSHIP …

Commission on Judicial Performance Weaknesses in Its Oversight Have Created Opportunities for Judicial Misconduct to Persist April 2019 REPORT 2016‑137 CALIFORNIA STATE AUDITOR 621 Capitol Mall,…

August 2017 School Violence Prevention School Districts, County Offices of Education, and the State Must Do More to Ensure That School Safety Plans Help Protect Students and Staff During Emergencies…

April 2017 SAFE-BIDCO At Risk of Insolvency, It Needs Increased Oversight if It Is to Receive State Funding and Continue to Help Small Businesses in California Gain Financing Report 2016-133…

October 2017 Department of Water Resources The Unexpected Complexity of the California WaterFix Project Has Resulted in Significant Cost Increases and Delays Report 2016‑132 COMMITMENT INTEGRITY…

August 2017 California Department of Corrections and Rehabilitation It Must Increase Its Efforts to Prevent and Respond to Inmate Suicides Report 2016-131 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA…

April 2017 The University of California Office of the President It Failed to Disclose Tens of Millions in Surplus Funds, and Its Budget Practices Are Misleading Report 2016-130 COMMITMENT INTEGRITY…

May 2017 K–12 High Speed Network Improved Budgeting, Greater Transparency, and Increased Oversight Are Needed to Ensure That the Network Is Providing Reliable Services at the Lowest Cost to the State…

March 2017 In‑Home Supportive Services The State Could Do More to Help Providers Avoid Future Payment Delays Report 2016‑128 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE AUDITOR 621 Capitol…

May 2017 Home‑Generated Sharps and Pharmaceutical Waste By Designating a Lead Agency, the State Could Increase Proper Disposal Report 2016‑127 COMMITMENT INTEGRITY LEADERSHIP CALIFORNIA STATE…

March 2017 California Department of Social Services Its Caregiver Background Check Bureau Lacks Criminal History Information It Needs to Protect Vulnerable Populations in Licensed Care Facilities…

August 2017 The University of California Office of the President Increasing Costs and Scheduling Delays Have Hampered the UCPath Project and Originally Anticipated Savings Are Unlikely to Materialize…

August 2017 The University of California Office of the President It Has Not Adequately Ensured Compliance With Its Employee Displacement and Services Contract Policies Report 2016-125.1 COMMITMENT…

June 2017 Department of General Services and California Department of Technology Neither Entity Has Provided the Oversight Necessary to Ensure That State Agencies Consistently Use the Competitive…

April 2017 California State University Stronger Oversight Is Needed for Hiring and Compensating Management Personnel and for Monitoring Campus Budgets Report 2016-122 COMMITMENT INTEGRITY LEADERSHIP …

April 2017 Department of Motor Vehicles Administrative and Statutory Changes Will Improve Its Ability to Detect and Deter Misuse of Disabled Person Parking Placards Report 2016-121 COMMITMENT…

April 2017 Alliance College‑Ready Public Schools The Nonprofit Did Not Spend Public Funds or Divert Classroom Resources in Response to Unionization Efforts Report 2016‑117 COMMITMENT INTEGRITY…

February 2017 College Readiness of California’s High School Students The State Can Better Prepare Students for College by Adopting New Strategies and Increasing Oversight Report 2016-114 COMMITMENT…

November 2016 School Library Services Vague State Laws and a Lack of Monitoring Allow School Districts to Provide a Minimal Level of Library Services Report 2016-112 COMMITMENT INTEGRITY LEADERSHIP …

November 2016 City of Irwindale It Must Exercise More Fiscal Responsibility Over Its Spending So That It Can Continue to Provide Core Services to Residents Report 2016‑111 COMMITMENT INTEGRITY…

November 2016 Trade Apprenticeship Programs The State Needs to Better Oversee Apprenticeship Programs, Such as the Air Conditioning Trade Association’s Sheet Metal Program Report 2016‑110 COMMITMENT…

January 2017 Uniform Complaint Procedures The California Department of Education’s Inadequate Oversight Has Led to a Lack of Uniformity and Compliance in the Processing of Complaints and Appeals…

October 2016 Department of Developmental Services It Cannot Verify That Vendor Rates for In-Home Respite Services Are Appropriate and That Regional Centers and Vendors Meet Applicable Requirements…

November 2016 Los Angeles County Weak Oversight of Its Lease With the Los Angeles County Fair Association Has Likely Cost Millions of Dollars in Revenue Report 2016-106 COMMITMENT INTEGRITY…

September 2016 California Public Utilities Commission It Should Reform Its Rules to Increase Transparency and Accountability, and Its Contracting Practices Do Not Align With Requirements or Best…

October 2016 Los Angeles Unified School District It Can Do More to Reduce the Impacts of Removing Teachers From Classrooms Because of Alleged Misconduct Report 2016‑103 COMMITMENT INTEGRITY…

December 2016 Board of Registered Nursing Significant Delays and Inadequate Oversight of the Complaint Resolution Process Have Allowed Some Nurses Who May Pose a Risk to Patient Safety to Continue…

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 C O M M I T M E N T Y TIRGETNI January 2017 Report 2016-041 L E A D E R S H I P CALIFORNIA STATE…

March 2017 Indian Gaming Special Distribution Fund The Method Used to Mitigate Casino Impacts Has Changed, and Two Counties’ Benefit Committees Did Not Ensure Compliance With State Law When Awarding…

August 2015 Investigations of Improper Activities by State Agencies and Employees Violations of State Law Including Failure to Seek Competitive Bids, Increase Rental Rates, Properly Dispose of…

August 2015 High Risk Update— Information Security Many State Entities’ Information Assets Are Potentially Vulnerable to Attack or Disruption Report 2015-611 COMMITMENT INTEGRITY LEADERSHIP The…

High Risk Update— Public Safety Realignment and the California Department of Corrections and Rehabilitation The State Has Reduced Overcrowding in Its Prisons, but Its Inmate Health Care Is Still…

High Risk State Departments Need to Improve Their Workforce and Succession Planning Efforts to Mitigate the Risks of Increasing Retirements C O M M I T M E N T Y TIRGETNI May 2015 Report 2015-608 L E…

February 2016 High Risk—Covered California It Must Ensure Its Financial Sustainability Moving Forward, and Its Use of Sole-Source Contracts Needs Improvement Report 2015-605 COMMITMENT INTEGRITY…

September 2015 Follow-Up—Federal Workforce Investment Grants The Employment Development Department Established Procedures for Seeking Discretionary Grants, but Needs to Strengthen Them Report…

September 2015 Follow-Up—California Department of Public Health Laboratory Field Services Is Unable to Oversee Clinical Laboratories Effectively, but a Feasible Alternative Exists Report 2015-507…

July 2015 Follow‑Up— California Department of Motor Vehicles It Still Has Not Ensured It Charges and Advertises Fees for Some Special Interest License Plates Consistent With State Law Report 2015‑506…

July 2015 Follow‑Up— California Department of Veterans Affairs Better Collection and Use of Data Would Improve Its Outreach Efforts, and It Needs to Strengthen Its Oversight of County Veterans…

July 2015 Follow-Up— California Department of Justice Delays in Fully Implementing Recommendations Prevent It From Accurately and Promptly Identifying All Armed Persons With Mental Illness, Resulting…

June 2015 Follow-Up— California Department of Social Services It Has Not Corrected Previously Recognized Deficiencies in Its Oversight of Counties’ Antifraud Efforts for the CalWORKs and CalFresh…

July 2015 Follow-Up— California Department of Social Services Although Making Progress, It Could Do More to Ensure the Protection and Appropriate Placement of Foster Children Report 2015-502…

July 2015 Follow-Up— California Department of Developmental Services It Can Do More to Ensure That Regional Centers Comply With the Legislature’s Cost-Containment Measures Under the Lanterman Act…

December 2015 Judicial Branch Procurement Although the Judicial Council Needs to Strengthen Controls Over Its Information Systems, Its Procurement Practices Generally Comply With Applicable…

March 2016 Residential Building Records The Cities of San Rafael, Novato, and Pasadena Need to Strengthen the Implementation of Their Resale Record Programs Report 2015-134 COMMITMENT INTEGRITY…

May 2016 County Pay Practices Although the Counties We Visited Have Rules in Place to Ensure Fairness, Data Show That a Gender Wage Gap Still Exists Report 2015-132 COMMITMENT INTEGRITY LEADERSHIP …

August 2016 California’s Foster Care System The State and Counties Have Failed to Adequately Oversee the Prescription of Psychotropic Medications to Children in Foster Care Report 2015-131 COMMITMENT…

August 2016 The CalGang Criminal Intelligence System As the Result of Its Weak Oversight Structure, It Contains Questionable Information That May Violate Individuals’ Privacy Rights Report 2015-130…

July 2016 King City Police Department Strengthening Management Practices Would Help Its Efforts to Prevent Officer Misconduct and to Regain the Public’s Trust Report 2015-129 COMMITMENT INTEGRITY…

April 2016 Corporate Income Tax Expenditures The State’s Regular Evaluation of Corporate Income Tax Expenditures Would Improve Their Efficiency and Effectiveness Report 2015-127 COMMITMENT INTEGRITY…

April 2016 San Joaquin Valley Air Pollution Control District To Cover Its Costs, It Recently Increased Permit Fees and Continues to Use Supplemental Revenue but Can Improve Consistency and…

June 2016 California Department of Veterans Affairs The State Paid Nearly $28 Million for a Flawed System That Fails to Meet the Needs of Its Veterans Homes Report 2015‑121 COMMITMENT INTEGRITY…

March 2016 California Department of Transportation Its Maintenance Division’s Allocations and Spending for Field Maintenance Do Not Match Key Indicators of Need Report 2015-120 COMMITMENT INTEGRITY…

March 2016 State Board of Equalization Its Tobacco Tax Enforcement Efforts Are Effective and Properly Funded, but Other Funding Options and Cost Savings Are Possible Report 2015-119 COMMITMENT…

March 2016 California Department of General Services’ Real Estate Services Division To Better Serve Its Client Agencies, It Needs to Track and Analyze Project Data and Improve Its Management…

August 2016 City of Irvine Poor Governance of the $1.7 Million Review of the Orange County Great Park Needlessly Compromised the Review’s Credibility Report 2015‑116 COMMITMENT INTEGRITY LEADERSHIP …

February 2016 Dually Involved Youth The State Cannot Determine the Effectiveness of Efforts to Serve Youth Who Are Involved in Both the Child Welfare and Juvenile Justice Systems Report 2015-115…

January 2016 Student Mental Health Services Some Students’ Services Were Affected by a New State Law, and the State Needs to Analyze Student Outcomes and Track Service Costs Report 2015-112…

March 2016 The University of California Its Admissions and Financial Decisions Have Disadvantaged California Resident Students Report 2015-107 COMMITMENT INTEGRITY LEADERSHIP The first five copies…

December 2015 Central Basin Municipal Water District Its Board of Directors Has Failed to Provide the Leadership Necessary for It to Effectively Fulfill Its Responsibilities Report 2015‑102…

November 2015 Inglewood Unified School District The State Superintendent of Public Instruction Needs to Better Communicate His Approach for Reforming the District Report 2015-101 COMMITMENT INTEGRITY…

May 2016 The State Bar of California Its Lack of Transparency Has Undermined Its Communications With Decision Makers and Stakeholders Report 2015-047 COMMITMENT INTEGRITY LEADERSHIP The first five…

September 2015 Children’s Hospital Program The California Health Facilities Financing Authority Has Generally Complied With Laws and Regulations and Resolved Its Issue Related to High Fund Balances…

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 C O M M I T M E N T Y TIRGETNI January 2016 Report 2015-041 L E A D E R S H I P The first five…

July 2015 California’s Postsecondary Educational Institutions More Guidance Is Needed to Increase Compliance With Federal Crime Reporting Requirements Report 2015‑032 COMMITMENT INTEGRITY LEADERSHIP …

June 2015 State Bar of California It Has Not Consistently Protected the Public Through Its Attorney Discipline Process and Lacks Accountability Report 2015‑030 COMMITMENT INTEGRITY LEADERSHIP The…

December 2014 Investigations of Improper Activities by State Agencies and Employees Theft of State Funds, Waste of Public Resources, Improper Headquarters Designation and Improper Travel Expenses,…

High Risk Update— California Department of Technology Lack of Guidance, Potentially Conflicting Roles, and Staffing Issues Continue to Make Oversight of State Information Technology Projects High…

Elaine M. Howle State Auditor Doug Cordiner Chief Deputy July 10, 2014 2014‑502 The Governor of California President pro Tempore of the Senate Speaker of the Assembly State Capitol Sacramento,…

Elaine M. Howle State Auditor Doug Cordiner Chief Deputy July 31, 2014 2014-501 (Letter Report) The Governor of California President pro Tempore of the Senate Speaker of the Assembly State Capitol…

November 2014 Judicial Branch Procurement Five Superior Courts Did Not Consistently Follow Judicial Branch Contracting Practices Report 2014-301 COMMITMENT INTEGRITY LEADERSHIP The first five copies…

Elaine M. Howle State Auditor Doug Cordiner Chief Deputy January 27, 2015 Letter Report 2014‑136 The Governor of California President pro Tempore of the Senate Speaker of the Assembly State Capitol…

May 2015 Magnolia Science Academies Although the Financial Condition of These Charter Schools Has Improved, Their Financial Controls Still Need to Be Strengthened Report 2014‑135R COMMITMENT…

June 2015 California Department of Health Care Services Improved Monitoring of Medi-Cal Managed Care Health Plans Is Necessary to Better Ensure Access to Care Report 2014-134 COMMITMENT INTEGRITY…

April 2015 Apple Valley Area Water Rates Differences in Costs Affect Water Utilities’ Rates, and One Utility May Have Spent Millions of Ratepayer Funds Inappropriately Report 2014-132 COMMITMENT…

June 2015 California State Government Websites Departments Must Improve Website Accessibility So That Persons With Disabilities Have Comparable Access to State Services Online Report 2014-131…

August 2015 California Department of Health Care Services It Should Improve Its Administration and Oversight of School‑Based Medi‑Cal Programs Report 2014‑130 COMMITMENT INTEGRITY LEADERSHIP The…

March 2015 California Department of State Hospitals It Could Increase the Consistency of Its Evaluations of Sex Offenders by Improving Its Assessment Protocol and Training Report 2014-125 COMMITMENT…

February 2015 California’s Alternative Energy and Efficiency Initiatives Two Programs Are Meeting Some Goals, but Several Improvements Are Needed Report 2014-124 COMMITMENT INTEGRITY LEADERSHIP The…

April 2015 Ross Valley Sanitary District The Board and Management Have Only Recently Begun to Address Significant Weaknesses in the District’s Financial and Administrative Functions Report 2014-122…

June 2015 University of California, Davis It Has Not Identified Future Financing for the Strawberry Breeding Program nor Collected All Available Revenues Report 2014‑121 COMMITMENT INTEGRITY…

April 2015 California Public Utilities Commission It Needs to Improve the Quality of Its Consumer Complaint Data and the Controls Over Its Information Systems Report 2014-120 COMMITMENT INTEGRITY…

December 2014 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 Report…

January 2015 California Department of Developmental Services Its Process for Assessing Fees Paid by Parents of Children Living in Residential Facilities Is Woefully Inefficient and Inconsistent…

March 2015 California Department of Corrections and Rehabilitation It Must Improve Legal Compliance and Administrative Oversight of Its Employment of Retired Annuitants and Use of State‑Owned…

February 2015 California Department of Consumer Affairs’ BreEZe System Inadequate Planning and Oversight Led to Implementation at Far Fewer Regulatory Entities at a Significantly Higher Cost Report…

January 2015 California Department of Public Health Even With a Recent Increase in Federal Funding, Its Efforts to Prevent Diabetes Are Focused on a Limited Number of Counties Report 2014-113…

October 2014 California Department of Public Health It Has Not Effectively Managed Investigations of Complaints Related to Long-Term Health Care Facilities Report 2014-111 COMMITMENT INTEGRITY…

November 2014 California Department of Resources Recycling and Recovery The Beverage Container Recycling Program Continues to Face Deficits and Requires Changes to Become Financially Sustainable…

October 2014 Sexual Assault Evidence Kits Although Testing All Kits Could Benefit Sexual Assault Investigations, the Extent of the Benefits Is Unknown Report 2014-109 COMMITMENT INTEGRITY LEADERSHIP …

September 2014 State Board of Equalization Building Despite Ongoing Health and Safety Concerns, the State Has Not Thoroughly Analyzed the Costs and Benefits of Relocating Employees Report 2014-108…

January 2015 Judicial Branch of California Because of Questionable Fiscal and Operational Decisions, the Judicial Council and the Administrative Office of the Courts Have Not Maximized the Funds…

March 2015 Los Angeles Department of Water and Power Consequences Linked to Its Premature Launch of Its Customer Information System May Push Total Costs Beyond $200 Million Report 2014-105 COMMITMENT…

August 2014 Employment Development Department It Should Improve Its Efforts to Minimize Avoidable Appeals of Its Eligibility Determinations for Unemployment Insurance Benefits Report 2014-101…

Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 C O M M I T M E N T Y TIRGETNI January 2015 Report 2014-041 L E A D E R S H I P The first five…

September 2014 California Department of Housing and Community Development Inconsistent Oversight Has Resulted in the Questionable Use of Some Housing Bond Funds Report 2014‑037 COMMITMENT INTEGRITY…

New High Risk Issue Providing a High Quality and Affordable Public Education Presents Significant Challenges C O M M I T M E N T Y TIRGETNI December 2013 Report 2013-604 L E A D E R S H I P The…

New High Risk Entity Covered California Appears Ready to Operate California’s First Statewide Health Insurance Exchange, but Critical Work and Some Concerns Remain C O M M I T M E N T Y TIRGE TNI…

High Risk The California State Auditor’s Updated Assessment of High-Risk Issues the State and Select State Agencies Face C O M M I T M E N T Y TIRGETNI September 2013 Report 2013-601 L E A D E R S H…

Elaine M. Howle State Auditor Doug Cordiner Chief Deputy March 11, 2014 2013‑501 The Governor of California President pro Tempore of the Senate Speaker of the Assembly State Capitol Sacramento,…

CALIFORNIA STATE AUDITOR B u r e a u o f S t a t e A u d i t s Implementation of State Auditor’s Recommendations Audits Released in January 2011 Through December 2012 Special Report to Assembly and…

December 2013 Judicial Branch Procurement Semiannual Reports to the Legislature Are of Limited Usefulness, Information Systems Have Weak Controls, and Certain Improvements in Procurement Practices…

June 2014 California Public Utilities Commission It Fails to Adequately Ensure Consumers’ Transportation Safety and Does Not Appropriately Collect and Spend Fees From Passenger Carriers Report…

July 2014 Antelope Valley Water Rates Various Factors Contribute to Differences Among Water Utilities Report 2013-126 COMMITMENT INTEGRITY LEADERSHIP The first five copies of each California State…

December 2014 California Department of Health Care Services Weaknesses in Its Medi‑Cal Dental Program Limit Children’s Access to Dental Care Report 2013‑125 COMMITMENT INTEGRITY LEADERSHIP The first…

June  Sexual Harassment and Sexual Violence California Universities Must Better Protect Students by Doing More to Prevent, Respond to, and ResolveIncidents Report - COMMITMENT INTEGRITY…

June 2014 California Community College Accreditation Colleges Are Treated Inconsistently and Opportunities Exist for Improvement in the Accreditation Process Report 2013-123 COMMITMENT INTEGRITY…

August 2014 California Department of Toxic Substances Control Its Lack of Diligence in Cost Recovery Has Contributed to Millions in Unbilled and Uncollected Costs Report 2013‑122 COMMITMENT INTEGRITY…

June 2014 Sterilization of Female Inmates Some Inmates Were Sterilized Unlawfully, and Safeguards Designed to Limit Occurrences of the Procedure Failed Report 2013-120 COMMITMENT INTEGRITY LEADERSHIP…

August 2014 California Department of Health Care Services Its Failure to Properly Administer the Drug Medi-Cal Treatment Program Created Opportunities for Fraud Report 2013-119 COMMITMENT INTEGRITY…

April 2015 San Francisco Bay Area Rapid Transit District Billions Are Needed to Repair and Replace Infrastructure, Yet Availability of Funding Is Uncertain Report 2013-118 COMMITMENT INTEGRITY…

February 2014 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 Report…

February 2014 Disabled Veteran Business Enterprise Program Meaningful Performance Standards and Better Guidance by the California Departments of General Services and Veterans Affairs Would Strengthen…

January 2014 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…

April 2014 Child Welfare Services The County Child Welfare Services Agencies We Reviewed Must Provide Better Protection for Abused and Neglected Children Report 2013-110 COMMITMENT INTEGRITY…

March 2014 California Public Utilities Commission Improved Monitoring of Balancing Accounts Would Better Ensure That Utility Rates Are Fair and Reasonable Report 2013-109 COMMITMENT INTEGRITY…

October 2013 Accounts Outside the State’s Centralized Treasury System Processes Exist to Safeguard Money, but Controls for These Accounts Need Strengthening Report 2013-107 COMMITMENT INTEGRITY…

October 2013 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…

October 2013 Employment Development Department It Needs to Address Data Issues to Better Evaluate and Improve the Performance of Its Employment Programs for Veterans Report 2013‑102 COMMITMENT…

November 2013 Salton Sea Restoration Fund The State Has Not Fully Funded a Restoration Plan and the State’s Future Mitigation Costs Are Uncertain Report 2013‑101 COMMITMENT INTEGRITY LEADERSHIP The…

February 2014 Cafeteria Funds Local Education Agencies Generally Use the Funds for Appropriate Purposes Report 2013-046 COMMITMENT INTEGRITY LEADERSHIP The first five copies of each California State…

March 2014 Bureau for Private Postsecondary Education It Has Consistently Failed to Meet Its Responsibility to Protect the Public’s Interests Report 2013-045 COMMITMENT INTEGRITY LEADERSHIP The…

January 2014 Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 Report 2013‑041 COMMITMENT INTEGRITY LEADERSHIP The first five copies of each…

March 2014 Indian Gaming Special Distribution Fund Counties’ Benefit Committees Did Not Always Comply With State Laws for Distribution Fund Grants Report 2013-036 COMMITMENT INTEGRITY LEADERSHIP The…

Elaine M. Howle State Auditor Doug Cordiner Chief Deputy July 2, 2013 2013‑030 The Governor of California President pro Tempore of the Senate Speaker of the Assembly State Capitol Sacramento,…

Investigations of Improper Activities by State Agencies and Employees Bribery, Conspiracy to Commit Mail Fraud, Improper Overtime Payments, Improper Use of Lease Proceeds, Improper Travel Expenses,…

March 2014 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 Report I2012-0651…

August 2014 High Risk Update State Agencies Credited Their Employees With Millions of Dollars Worth of Unearned Leave Report 2012-603 COMMITMENT INTEGRITY LEADERSHIP The first five copies of each…

CALIFORNIA STATE AUDITOR B u r e a u o f S t a t e A u d i t s Implementation of State Auditor’s Recommendations Audits Released in January 2010 Through December 2011 Special Report to Assembly and…

March 2013 Judicial Branch Procurement Six Superior Courts Generally Complied With the Judicial Branch Contracting Law, but They Could Improve Some Policies and Practices Report 2012-301 COMMITMENT…

August 2013 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…

September 2013 Department of Parks and Recreation Flaws in Its Budget Allocation Processes Hinder Its Ability to Effectively Manage the Park System Report 2012‑121.2 COMMITMENT INTEGRITY LEADERSHIP …

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 February 2013 Report 2012-121.1…

June 2013 State Water Resources Control Board It Should Ensure a More Consistent Administration of the Water Quality Certification Program Report 2012‑120 COMMITMENT INTEGRITY LEADERSHIP The first…

May 2013 California Department of Veterans Affairs It Has Initiated Plans to Serve Veterans Better and More Cost-Efficiently, but Further Improvements Are Needed Report 2012-119 COMMITMENT INTEGRITY…

July 2013 California Public Utilities Commission Despite Administrative Weaknesses, It Has Generally Awarded Compensation to Intervenors in Accordance With State Law Report 2012-118 COMMITMENT…

March 2013 State Athletic Commission Its Ongoing Administrative Struggles Call Its Future Into Question Report 2012‑117 COMMITMENT INTEGRITY LEADERSHIP The first five copies of each California State…

December 2013 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…

August 2013 Office of the Secretary of State It Must Do More to Ensure Funds Provided Under the Federal Help America Vote Act Are Spent Effectively Report 2012-112 COMMITMENT INTEGRITY LEADERSHIP …

June 2013 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…

April 2013 Special Interest License Plate Funds The State Has Foregone Certain Revenues Related to Special Interest License Plates and Some Expenditures Were Unallowable or Unsupported Report…

April 2013 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…

August 2013 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…

July 2013 Developmental Centers Poor‑Quality Investigations, Outdated Policies, Leadership and Staffing Problems, and Untimely Licensing Reviews Put Residents at Risk Report 2012‑107 COMMITMENT…

City of San José Some Retirement Cost Projections Were Unsupported Although Rising Retirement Costs Have Led to Reduced City Services August 2012 Report 2012-106 Independent NONPARTISAN…

Departments of Public Health and Social Services Weaknesses in the Administration of the Child Health and Safety Fund and the State Children’s Trust Fund Limit Their Effectiveness November 2012…

Southeastern Los Angeles County Various Reasons Affect the Rates Water Suppliers Charge and the Rate Increases They Have Imposed January 2013 Report 2012-104 Independent NONPARTISAN Accountability…

Los Angeles Unified School District It Could Do More to Improve Its Handling of Child Abuse Allegations November 2012 Report 2012‑103 Independent NONPARTISAN Accountability TRANSPARENT The first…

California Department of Education Despite Some Improvements, Oversight of the Migrant Education Program Remains Inadequate February 2013 Report 2012‑044 Independent NONPARTISAN Accountability…

Children’s Hospital Program Fund Disbursements Are Appropriate, but Estimates of Cash Needs Have Been Consistently High July 2012 Report 2012-042 Independent NONPARTISAN Accountability TRANSPARENT …

CALIFORNIA STATE AUDITOR B u r e a u o f S t a t e A u d i t s Recommendations Not Fully Implemented After One Year The Omnibus Audit Accountability Act of 2006 January 2013 Report 2012‑041 The…

Department of Housing and Community Development Awards of Housing Bond Funds Are Appropriate, but Cash Balances Are High and Monitoring Continues to Need Improvement October 2012 Report 2012-037…

California’s Postsecondary Educational Institutions Some Institutions Have Not Fully Complied With Federal Crime Reporting Requirements October 2012 Report 2012-032 Independent NONPARTISAN…

Investigations of Improper Activities by State Agencies and Employees Waste of State Funds, Misuse of State Resources, Falsification of Records, Inexcusable Neglect of Duty, Failure to Monitor Time…

October 2013 California Department of Veterans Affairs Wastefulness, Failure to Comply With State Contracting Requirements, and Inexcusable Neglect of Duty Report I2011‑0837 COMMITMENT INTEGRITY…

CALIFORNIA STATE AUDITOR B u r e a u o f S t a t e A u d i t s High Risk The California State Auditor’s Updated Assessment of High‑Risk Issues the State and Select State Agencies Face August 2011…

High‑Speed Rail Authority Follow‑Up Although the Authority Addressed Some of Our Prior Concerns, Its Funding Situation Has Become Increasingly Risky and the Authority’s Weak Oversight Persists…

CALIFORNIA STATE AUDITOR B u r e a u o f S t a t e A u d i t s Implementation of State Auditor’s Recommendations Audits Released in January 2009 Through December 2010 Special Report to Assembly and…

City of Vernon Although Reform Is Ongoing, Past Poor Decision Making Threatens Its Financial Stability June 2012 Report 2011‑131 Independent NONPARTISAN Accountability TRANSPARENT The first five…

Juvenile Justice Realignment Limited Information Prevents a Meaningful Assessment of Realignment’s Effectiveness September 2012 Report 2011-129 Independent NONPARTISAN Accountability TRANSPARENT The…

Metropolitan Transportation Commission The Use of Toll Revenues to Purchase a New Headquarters Building Is Likely Legal, but the Transaction Exposes Toll Payers to Undisclosed Financial Risk August…

Nonprofit Hospitals Statute Prevents State Agencies From Considering Community Benefits When Granting Tax‑Exempt Status, While the Effects of Purchases and Consolidations on Prices of Care Are…

Oil Spill Prevention and Administration Fund The Department of Fish and Game and the Office of Spill Prevention and Response Need to Improve Their Administration of the Spill Fund August 2012 Report…

Probationers’ Domestic Violence Payments Improved Processes for Managing and Distributing These Payments Could Increase Support for Local Shelters September 2012 Report 2011-121 Independent…

California Department of Transportation Its Poor Management of State Route 710 Extension Project Properties Costs the State Millions of Dollars Annually, Yet State Law Limits the Potential Income…

Physical Therapy Board of California Although It Can Make Improvements, It Generally Processes Complaints and Monitors Conflict‑of‑Interest Requirements Appropriately June 2012 Report 2011‑119…

Conduit Bond Issuers Issuers Complied With Key Bond Requirements, but Two Joint Powers Authorities’ Compensation Models Raise Conflict‑of‑Interest Concerns August 2012 Report 2011‑118/2011‑613…

High School Graduation and Dropout Data California’s New Database May Enable the State to Better Serve Its High School Students Who Are at Risk of Dropping Out March 2012 Report 2011-117 Independent…

Department of General Services Strengthening the Division of the State Architect’s Workload Management and Performance Measurements Could Help It Avoid Delays in Processing Future Increases in…

Department of General Services The Division of the State Architect Lacks Enforcement Authority and Has Weak Oversight Procedures, Increasing the Risk That School Construction Projects May Be Unsafe…

Salinas Valley Memorial Healthcare System Increased Transparency and Stronger Controls Are Necessary as It Focuses on Improving Its Financial Situation March 2012 Report 2011‑113 Independent…

Federal Workforce Investment Act More Effective State Planning and Oversight Is Necessary to Better Help California’s Job Seekers Find Employment March 2012 Report 2011-111 Independent NONPARTISAN…

Office of Traffic Safety Although It Exercises Limited Oversight of Sobriety Checkpoints, Law Enforcement Agencies Have Complied With Applicable Standards February 2012 Report 2011-110 Independent…

Intellectual Property An Effective Policy Would Educate State Agencies and Take Into Account How Their Functions and Property Differ November 2011 Report 2011‑106 Independent NONPARTISAN…

Medi-Cal Managed Care Program The Departments of Managed Health Care and Health Care Services Could Improve Their Oversight of Local Initiatives Participating in the Medi-Cal Two-Plan Model December…

California’s Mutual Aid System The California Emergency Management Agency Should Administer the Reimbursement Process More Effectively January 2012 Report 2011-103 Independent NONPARTISAN…

Los Angeles County Department of Children and Family Services Management Instability Hampered Efforts to Better Protect Children March 2012 Report 2011-101.2 Independent NONPARTISAN Accountability…

Child Welfare Services California Can and Must Provide Better Protection and Support for Abused and Neglected Children October 2011 Report 2011-101.1 Independent NONPARTISAN Accountability…

State Bar of California Its Lawyer Assistance Program Lacks Adequate Controls for Reporting on Participating Attorneys May 2011 Report 2011‑030 Independent NONPARTISAN Accountability TRANSPARENT The…

Interim Reporting: Fiscal Year 2010–11 Single Audit Community Services and Development Education Health Care Services Treasurer January 2012 Report 2011‑002.2 Independent NONPARTISAN Accountability…

Interim Reporting: Fiscal Year 2010–11 Single Audit Aging CaliforniaVolunteers Corrections and Rehabilitation Employment Development Housing and Community Development Mental Health Military Social…

Investigations of Improper Activities by State Employees Delay in Reassigning an Incompetent Psychiatrist, Misuse of State Resources, Failure to Protect the Security of Confidential Documents, Theft…

June 2013 California Department of Corrections and Rehabilitation, and California Correctional Health Care Services Both Agencies Wasted State Resources by Improperly Accounting for Leave Taken by…

Investigations of Improper Activities by State Employees: Misuse of State Time and Resources, Improper Gifts, Inadequate Administrative Controls, and Other Violations of State Law January 2009…

CALIFORNIA STATE AUDITOR B u r e a u o f S t a t e A u d i t s High Risk Update—American Recovery and Reinvestment Act of 2009 The California Recovery Task Force and State Agencies Could Do More to…

CALIFORNIA STATE AUDITOR B u r e a u o f S t a t e A u d i t s Implementation of State Auditor’s Recommendations Audits Released in January 2008 Through December 2009 Special Report to Assembly and…

State Lands Commission Because It Has Not Managed Public Lands Effectively, the State Has Lost Millions in Revenue for the General Fund August 2011 Report 2010-125 Independent NONPARTISAN…

Department of Corrections and Rehabilitation The Benefits of Its Correctional Offender Management Profiling for Alternative Sanctions Program Are Uncertain September 2011 Report 2010-124 Independent…

California Housing Finance Agency Most Indicators Point to Continued Solvency Despite Its Financial Difficulties Created, in Part, by Its Past Decisions February 2011 Report 2010-123 Independent…

California Department of Transportation Its Capital Outlay Support Program Should Strengthen Budgeting Practices, Refine Its Performance Measures, and Improve Internal Controls April 2011 Report…

Foster Family Home and Small Family Home Insurance Fund Expanding Its Coverage Will Increase Costs and the Department of Social Services Needs to Improve Its Management of the Insurance Fund…

Commission on Teacher Credentialing Despite Delays in Discipline of Teacher Misconduct, the Division of Professional Practices Has Not Developed an Adequate Strategy or Implemented Processes That…

California Prison Industry Authority It Can More Effectively Meet Its Goals of Maximizing Inmate Employment, Reducing Recidivism, and Remaining Self-Sufficient May 2011 Report 2010-118 Independent…

General Obligation Bonds The Departments of Water Resources and Finance Should Do More to Improve Their Oversight of Bond Expenditures May 2011 Report 2010‑117 Independent NONPARTISAN Accountability…

Sex Offender Commitment Program Streamlining the Process for Identifying Potential Sexually Violent Predators Would Reduce Unnecessary or Duplicative Work July 2011 Report 2010-116 Independent…

Employment Development Department Its Unemployment Program Has Struggled to Effectively Serve California’s Unemployed in the Face of Significant Workload and Fiscal Challenges March 2011 Report…

Department of Public Health: It Reported Inaccurate Financial Information and Can Likely Increase Revenues for the State and Federal Health Facilities Citation Penalties Accounts June 2010 Report…

Dymally-Alatorre Bilingual Services Act State Agencies Do Not Fully Comply With the Act, and Local Governments Could Do More to Address Their Clients’ Needs November 2010 Report 2010-106 Independent…

University of California Although the University Maintains Extensive Financial Records, It Should Provide Additional Information to Improve Public Understanding of Its Operations July 2011 Report…

California’s Charter Schools Some Are Providing Meals to Students, but a Lack of Reliable Data Prevents the California Department of Education From Determining the Number of Students Eligible for or…

Department of Public Health: It Faces Significant Fiscal Challenges and Lacks Transparency in Its Administration of the Every Woman Counts Program July 2010 Report 2010-103R Independent NONPARTISAN…

Administrative Office of the Courts The Statewide Case Management Project Faces Significant Challenges Due to Poor Project Management February 2011 Report 2010-102 Independent NONPARTISAN…

Department of Resources Recycling and Recovery: Deficiencies in Forecasting and Ineffective Management Have Hindered the Beverage Container Recycling Program June 2010 Report 2010-101 Independent…

Indian Gaming Special Distribution Fund Local Governments Continue to Have Difficulty Justifying Distribution Fund Grants February 2011 Report 2010‑036 Independent NONPARTISAN Accountability…

Interim Reporting: Fiscal Year 2009–10 Single Audit Employment Development Department Health Care Services Transportation Veterans Affairs January 2011 Report 2010‑002.2 Independent NONPARTISAN…

Interim Reporting: Fiscal Year 2009–10 Single Audit Aging Community Services and Development Developmental Services Industrial Relations Mental Health Military Rehabilitation Social Services December…

Investigations of Improper Activities by State Employees: July 2008 Through December 2008 April 2009 Report I2009‑1 C A L I F O R N I A S T A T E A U D I T O R The first five copies of each…

Department of Corrections and Rehabilitation: Its Poor Internal Controls Allowed Facilities to Overpay Employees for Inmate Supervision November 2009 Report I2009-0702 C A L I F O R N I A S T A T E A…

March 2013 California Department of Transportation Caltrans Employees Engaged in Inexcusable Neglect of Duty, Received Overpayment for Overtime, Falsified Test Data, and Misappropriated State…

High‑Risk Update—California’s System for Administering Federal Recovery Act Funds: State Departments Are Preparing to Administer Aspects of Recovery Act Funding, but Correction of Control Weaknesses…

CALIFORNIA STATE AUDITOR B u r e a u o f S t a t e A u d i t s High Risk Update—State Overtime Costs: A Variety of Factors Resulted in Significant Overtime Costs at the Departments of Mental Health…

State Mandates: Operational and Structural Changes Have Yielded Limited Improvements in Expediting Processes and in Controlling Costs and Liabilities October 2009 Report 2009‑501 C A L I F O R N I A…

Implementation of State Auditor’s Recommendations Audits Released in January 2007 Through December 2008 Special Report to Assembly and Senate Standing/Policy Committees February 2009 Report 2009-406…

California Emergency Management Agency: Despite Receiving $136 Million in Recovery Act Funds in June 2009, It Only Recently Began Awarding These Funds and Lacks Plans to Monitor Their Use May 2010…

Department of Housing and Community Development: Despite Being Mostly Prepared, It Must Take Additional Steps to Better Ensure Proper Implementation of the Recovery Act’s Homelessness Prevention…

Department of Community Services and Development: Delays by Federal and State Agencies Have Stalled the Weatherization Program and Improvements Are Needed to Properly Administer Recovery Act Funds…

California Energy Resources Conservation and Development Commission It Is Not Fully Prepared to Award and Monitor Millions in Recovery Act Funds and Lacks Controls to Prevent Their Misuse December…

Department of Developmental Services A More Uniform and Transparent Procurement and Rate‑Setting Process Would Improve the Cost‑Effectiveness of Regional Centers August 2010 Report 2009‑118…

San Dieguito Union High School District: Its Expenditures for Community Facilities District 94-2 Were Generally Appropriate, but It Did Not Fully Disclose Some of Its Financial Issues June 2010…

Department of General Services: It No Longer Strategically Sources Contracts and Has Not Assessed Their Impact on Small Businesses and Disabled Veteran Business Enterprises July 2010 Report 2009-114…

Department of Health Care Services: It Needs to Streamline Medi-Cal Treatment Authorizations and Respond to Authorization Requests Within Legal Time Limits May 2010 Report 2009-112 Independent…

Sacramento and Marin Superior Courts Both Courts Need to Ensure That Family Court Appointees Have Necessary Qualifications, Improve Administrative Policies and Procedures, and Comply With Laws and…

California Department of Veterans Affairs: Although It Has Begun to Increase Its Outreach Efforts and to Coordinate With Other Entities, It Needs to Improve Its Strategic Planning Process, and Its…

California Department of Corrections and Rehabilitation: Inmates Sentenced Under the Three Strikes Law and a Small Number of Inmates Receiving Specialty Health Care Represent Significant Costs May…

California Department of Corrections and Rehabilitation: It Fails to Track and Use Data That Would Allow It to More Effectively Monitor and Manage Its Operations September 2009 Report 2009-107.1 C A…

High-Speed Rail Authority: It Risks Delays or an Incomplete System Because of Inadequate Planning, Weak Oversight, and Lax Contract Management April 2010 Report 2009-106 Independent NONPARTISAN…

Departments of Health Care Services and Public Health: Their Actions Reveal Flaws in the State’s Oversight of the California Constitution’s Implied Civil Service Mandate and in the Departments’…

Department of Social Services: For the CalWORKs and Food Stamp Programs, It Lacks Assessments of Cost‑Effectiveness and Misses Opportunities to Improve Counties’ Antifraud Efforts November 2009…

Board of Pilot Commissioners for the Bays of San Francisco, San Pablo and Suisun: It Needs to Develop Procedures and Controls Over Its Operations and Finances to Ensure That It Complies With Legal…

Children’s Hospital Program: Procedures for Awarding Grants Are Adequate, but Some Improvement Is Needed in Managing Grants and Complying With the Governor’s Bond Accountability Program May 2009…

Department of Housing and Community Development: Housing Bond Funds Generally Have Been Awarded Promptly and in Compliance With Law, but Monitoring Continues to Need Improvement November 2009 Report…

California’s Postsecondary Educational Institutions: More Complete Processes Are Needed to Comply With Clery Act Crime Disclosure Requirements January 2010 Report 2009-032 Independent NONPARTISAN…

State Bar of California: It Can Do More to Manage Its Disciplinary System and Probation Processes Effectively and to Control Costs July 2009 Report 2009‑030 C A L I F O R N I A S T A T E A U D I T O…

Investigations of Improper Activities by State Employees: January 2008 Through June 2008 October 2008 Report I2008-2 C A L I F O R N I A S T A T E A U D I T O R The first five copies of each…

Investigations of Improper Activities by State Employees: July 2007 Through December 2007 April 2008 Report I2008-1 C A L I F O R N I A S T A T E A U D I T O R The first five copies of each…

California Prison Health Care Services: Improper Contracting Decisions and Poor Internal Controls January 2009 Report I2008-0805 C A L I F O R N I A S T A T E A U D I T O R The first five copies of…

High‑Risk Update—Human Resources Management: A Significant Number of State Employees Are Beginning to Retire, While Certain Departments That Provide Critical State Services Lack Workforce and…

High Risk: The California State Auditor Has Designated the State Budget as a High‑Risk Area February 2009 Report 2008‑603 C A L I F O R N I A S T A T E A U D I T O R The first five copies of each…

High Risk: The California State Auditor Has Designated Electricity Production and Delivery as a High-Risk Issue June 2009 Report 2008-602 C A L I F O R N I A S T A T E A U D I T O R The first five…

High Risk: The California State Auditor’s Updated Assessment of High‑Risk Issues the State and Select State Agencies Face June 2009 Report 2008‑601 C A L I F O R N I A S T A T E A U D I T O R The…

California Prison Health Care Services: It Lacks Accurate Data and Does Not Always Comply With State and Court-Ordered Requirements When Acquiring Information Technology Goods and Services January…

Implementation of State Auditor’s Recommendations Audits Released in January 2006 Through December 2007 Special Report to Assembly and Senate Standing/Policy Committees February 2008 Report 2008-406…

Department of Fish and Game: Its Limited Success in Identifying Viable Projects and Its Weak Controls Reduce the Benefit of Revenues From Sales of the Bay‑Delta Sport Fishing Enhancement Stamp…

Victim Compensation and Government Claims Board: It Has Begun Improving the Victim Compensation Program, but More Remains to Be Done December 2008 Report 2008‑113 C A L I F O R N I A S T A T E A U D…

Electronic Waste: Some State Agencies Have Discarded Their Electronic Waste Improperly, While State and Local Oversight Is Limited November 2008 Report 2008‑112 C A L I F O R N I A S T A T E A U D I…

California Department of Education: Although It Generally Provides Appropriate Oversight of the Special Education Hearings and Mediations Process, a Few Areas Could Be Improved December 2008 Report…

Temporary Workers in Local Government: Although Some Workers Have Limited Opportunities, Most Have Reasonable Access to Permanent Employment and Earn the Same Wage Rates as Permanent Workers April…

County Poll Workers: The Office of the Secretary of State Has Developed Statewide Guidelines, but County Training Programs Need Some Improvement September 2008 Report 2008‑106 C A L I F O R N I A S T…

Department of Corrections and Rehabilitation: It Does Not Always Follow Its Policies When Discharging Parolees August 2008 Report 2008-104 C A L I F O R N I A S T A T E A U D I T O R The first five…

California Unemployment Insurance Appeals Board: Its Weak Policies and Practices Could Undermine Employment Opportunity and Lead to the Misuse of State Resources November 2008 Report 2008-103 C A L I…

Office of Spill Prevention and Response: It Has Met Many of Its Oversight and Response Duties, but Interaction With Local Government, the Media, and Volunteers Needs Improvement August 2008 Report…

Investigations of Improper Activities by State Employees: February 2007 Through June 2007 September 2007 Report I2007-2 C A L I F O R N I A S T A T E A U D I T O R The first five copies of each…

California State University, Chancellor’s Office: Failure to Follow Reimbursement Policies Resulted in Improper and Wasteful Expenditures December 2009 Report I2007-1158 C A L I F O R N I A S T A T E…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Investigations of Improper Activities by State Employees: July 2006 Through January 2007 March 2007 I2007-1 The first five copies of…

Implementation of State Auditor’s Recommendations Audits Released in January 2005 Through December 2006 Special Report to Assembly and Senate Standing/Policy Committees February 2007 Report No.…

Santa Clara Valley Transportation Authority: It Has Made Several Improvements in Recent Years, but Changes Are Still Needed July 2008 Report 2007-129 C A L I F O R N I A S T A T E A U D I T O R The…

Safely Surrendered Baby Law: Stronger Guidance From the State and Better Information for the Public Could Enhance Its Impact April 2008 Report 2007‑124 C A L I F O R N I A S T A T E A U D I T O R …

Department of Health Care Services: Although Notified of Changes in Billing Requirements, Providers of Durable Medical Equipment Frequently Overcharged Medi-Cal June 2008 Report 2007-122 C A L I F O…

Governor’s Office Briefing Copy Veterans Home of California at Yountville: It Needs Stronger Planning and Oversight in Key Operational Areas, and Some Processes for Resolving Complaints Need…

California Department of Corrections and Rehabilitation: Although Building a Condemned Inmate Complex at San Quentin May Cost More Than Expected, the Costs of Other Alternatives for Housing Condemned…

Solar Energy: As the Cost of This Resource Becomes More Competitive With Other Renewable Resources, Applications to Construct New Solar Power Plants Should Increase January 2008 Report 2007-119 C A L…

State Board of Chiropractic Examiners: Board Members Violated State Laws and Procedural Requirements, and Its Enforcement, Licensing, and Continuing Education Programs Need Improvement March 2008…

Affordability of College Textbooks: Textbook Prices Have Risen Significantly in the Last Four Years, but Some Strategies May Help to Control These Costs for Students August 2008 Report 2007-116 C A L…

Sex Offender Placement: State Laws Are Not Always Clear, and No One Formally Assesses the Impact Sex Offender Placement Has on Local Communities April 2008 Report 2007-115 C A L I F O R N I A S T A T…

Low-Level Radioactive Waste: The State Has Limited Information That Hampers Its Ability to Assess the Need for a Disposal Facility and Must Improve Its Oversight to Better Protect the Public June…

California Highway Patrol: It Followed State Contracting Requirements Inconsistently, Exhibited Weaknesses in Its Conflict-of-Interest Guidelines, and Used a State Resource Imprudently January 2008…

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…

Department of Water Resources: Its Administration of Grants Under the Flood Protection Corridor Program Needs Improvement November 2007 Report 2007-108 C A L I F O R N I A S T A T E A U D I T O R …

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 December 2007 Report…

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 September 2007 Report…

California State University: It Is Inconsistent in Considering Diversity When Hiring Professors, Management Personnel, Presidents, and System Executives December 2007 Report 2007-102.2 C A L I F O R…

California State University: It Needs to Strengthen Its Oversight and Establish Stricter Policies for Compensating Current and Former Employees November 2007 Report 2007-102.1 C A L I F O R N I A S T…

Department of Public Health: Laboratory Field Services’ Lack of Clinical Laboratory Oversight Places the Public at Risk September 2008 Report 2007-040 C A L I F O R N I A S T A T E A U D I T O R The…

Medical Board of California: It Needs to Consider Cutting Its Fees or Issuing a Refund to Reduce the Fund Balance of Its Contingent Fund October 2007 Report 2007-038 C A L I F O R N I A S T A T E A U…

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 September 2007…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B State Bar of California: With Strategic Planning Not Yet Completed, It Projects General Fund Deficits and Needs Continued Improvement in…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Investigations of Improper Activities by State Employees: January 2006 Through June 2006 September 2006 I2006-2 The first five copies…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Investigations of Improper Activities by State Employees: July 2005 Through December 2005 March 2006 I2006-1 The first five copies of…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B High Risk: The California State Auditor’s Initial Assessment of High-Risk Issues the State and Select State Agencies Face May 2007…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B California Department of Corrections and Rehabilitation: It Needs to Improve Its Processes for Contracting and Paying Medical Service…

Implementation of State Auditor’s Recommendations Audits Released in January 2004 Through December 2005 Special Report to Assembly and Senate Standing/Policy Committees January 2006 Report No.…

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…

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…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B California Children and Families Commission: Its Poor Contracting Practices Resulted in Questionable and Inappropriate Payments to…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Department of Health Services: It Needs to Improve Its Application and Referral Processes When Enrolling Medi‑Cal Providers April 2007…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Home-to-School Transportation Program: The Funding Formula Should Be Modified to Be More Equitable March 2007 2006-109 The first five…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B California Institute for Regenerative Medicine: It Has a Strategic Plan, but It Needs to Finish Developing Grant-Related Policies and…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Department of Health Services: Its Licensing and Certification Division Is Struggling to Meet State and Federal Oversight Requirements…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B University of California: Stricter Oversight and Greater Transparency Are Needed to Improve Its Compensation Practices May 2006 2006-103…

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 July 2007 Report…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Department of Health Services: It Has Not Yet Fully Implemented Legislation Intended to Improve the Quality of Care in Skilled Nursing…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B California’s Postsecondary Educational Institutions: Stricter Controls and Greater Oversight Would Increase the Accuracy of Crime…

Investigations of Improper Activities by State Employees: January 2005 Through June 2005 September 2005 I2005-2 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies…

Investigations of Improper Activities by State Employees: July 2004 Through December 2004 March 2005 I2005-1 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of…

Implementation of State Auditor’s Recommendations Audits Released in January 2003 Through December 2004 Special Report to Assembly and Senate Standing/Policy Committees February 2005 Report No.…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B California Public Schools: Compliance With Translation Requirements Is High for Spanish but Significantly Lower for Some Other Languages…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Military Department: It Has Had Problems With Inadequate Personnel Management and Improper Organizational Structure and Has Not Met…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B California Department of Transportation: Although Encouraging Contractors to Use Recycled Materials in Its Highway Projects, Caltrans…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Department of Education: Its Mathematics and Reading Professional Development Program Has Trained Fewer Teachers Than Originally…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Los Angeles Unified School District: It Has Increased Administrative Positions for Various Reasons and Although Making Progress, Its…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Judicial Council of California: Its Governing Committee on Education Has Recently Proposed Minimum Education Requirements for Judicial…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Batterer Intervention Programs: County Probation Departments Could Improve Their Compliance With State Law, but Progress in Batterer…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Department of Social Services: In Rebuilding Its Child Care Program Oversight, the Department Needs to Improve Its Monitoring Efforts…

Vehicle License Fee Adjustment: Calculations by the State Controller’s Office Complied With State Law October 2005 2005-125.2 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first…

Vehicle License Fee Adjustment: The Department of Motor Vehicles Effectively Captured the Information Needed to Calculate the Adjustment September 2005 2005-125.1 rotiduA etatS ainrofilaC S T I D U A…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Department of Corporations: It Needs Stronger Oversight of Its Operations and More Efficient Processing of License Applications and…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B California Student Aid Commission: Changes in the Federal Family Education Loan Program, Questionable Decisions, and Inadequate…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B San Francisco- Oakland Bay Bridge Worker Safety: Better State Oversight Is Needed to Ensure That Injuries Are Reported Properly and That…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Emergency Preparedness: California’s Administration of Federal Grants for Homeland Security and Bioterrorism Preparedness Is Hampered by…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B California K-12 High-Speed Network: The Network Architecture Is Sound, but Opportunities Exist to Increase Its Use January 2006 2005-116…

Department of Insurance: Former Executive Life Insurance Company Policyholders Have Incurred Significant Economic Losses, and Distributions of Funds Have Been Inconsistently Monitored and Reported…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Department of Insurance: Its Conservation and Liquidation Office Continues to Collect and Distribute Proceeds From the Liquidation of…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B State Water Resources Control Board: Its Division of Water Rights Uses Erroneous Data to Calculate Some Annual Fees and Lacks Effective…

California Department of Corrections and Rehabilitation: The Intermediate Sanction Programs Lacked Performance Benchmarks and Were Plagued With Implementation Problems November 2005 2005-111 rotiduA…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Department of Industrial Relations: Its Division of Apprenticeship Standards Inadequately Oversees Apprenticeship Programs September…

Department of Corrections: It Needs to Better Ensure Against Conflicts of Interest and to Improve Its Inmate Population Projections September 2005 2005-105 rotiduA etatS ainrofilaC S T I D U A E T A…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Department of Education: Its Flawed Administration of the California Indian Education Center Program Prevents It From Effectively…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B Board of Equalization: Its Implementation of the Cigarette and Tobacco Products Licensing Act of 2003 Has Helped Stem the Decline in…

State Bar of California: It Should Continue Strengthening Its Monitoring of Disciplinary Case Processing and Assess the Financial Benefits of Its New Collection Enforcement Authority April 2005…

Investigations of Improper Activities by State Employees: January 2004 Through June 2004 September 2004 I2004-2 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies…

Investigations of Improper Activities by State Employees: July 2003 Through December 2003 March 2004 I2004-1 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of…

Implementation of State Auditor’s Recommendations Audits Released in January 2002 Through December 2003 Special Report to Assembly and Senate Standing/Policy Committees February 2004 Report No.…

Department of Transportation: Various Factors Increased Its Cost Estimates for Toll Bridge Retrofits, and Its Program Management Needs Improving December 2004 2004-140 rotiduA etatS ainrofilaC S T I…

Office of the Secretary of State: Clear and Appropriate Direction Is Lacking in Its Implementation of the Federal Help America Vote Act December 2004 2004-139 rotiduA etatS ainrofilaC S T I D U A E T…

Department of Parks and Recreation: It Needs to Improve Its Monitoring of Local Grants and Better Justify Its Administrative Charges April 2005 2004-138 rotiduA etatS ainrofilaC S T I D U A E T A T S…

City of Los Angeles: Outside Counsel Costs Have Increased, and Continued Improvement in the City’s Selection and Monitoring Is Warranted January 2006 2004-136 rotiduA etatS ainrofilaC S T I D U A E T…

State Athletic Commission: The Current Boxers’ Pension Plan Benefits Only a Few and Is Poorly Administered July 2005 2004-134 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first…

Emergency Preparedness: More Needs to Be Done to Improve California’s Preparedness for Responding to Infectious Disease Emergencies August 2005 2004-133 rotiduA etatS ainrofilaC S T I D U A E T A T S…

Los Angeles Department of Water and Power: Its Transfers of Funds to the City Comply With the City Charter; However, It Needs to Improve Its Controls Over Contracts, Expenditures, and Personnel…

Off-Highway Motor Vehicle Recreation Program: The Lack of a Shared Vision and Questionable Use of Program Funds Limit Its Effectiveness August 2005 2004-126 rotiduA etatS ainrofilaC S T I D U A E T A…

Department of Health Services: Participation in the School-Based Medi-Cal Administrative Activities Program Has Increased, but School Districts Are Still Losing Millions Each Year in Federal…

Department of Parks and Recreation: Lifeguard Staffing Appears Adequate to Protect the Public, but Districts Report Equipment and Facility Needs August 2005 2004-124 rotiduA etatS ainrofilaC S T I D…

California Public Employees’ Retirement System: It Relied Heavily on Blue Shield of California’s Exclusive Provider Network Analysis, an Analysis That Is Reasonable in Approach but Includes Some…

Department of Fish and Game: The Preservation Fund Comprises a Greater Share of Department Spending Due to Reduction of Other Revenues June 2005 2004-122R rotiduA etatS ainrofilaC S T I D U A E T A T…

Department of Education: School Districts’ Inconsistent Identification and Redesignation of English Learners Cause Funding Variances and Make Comparisons of Performance Outcomes Difficult June 2005…

Public Utilities Commission: Since the Judicial Review Act of 1998, the Number of Petitions Seeking Judicial Review of Commission Decisions Has Increased July 2005 2004-118 rotiduA etatS ainrofilaC S…

City of Richmond: Poor Spending Decisions and Weak Monitoring of Its Finances Caused Its Financial Decline and Hinder Its Ability to Recover December 2004 2004-117 rotiduA etatS ainrofilaC S T I D U…

California’s Workforce Development System: Although Not Specifically Targeted by Its Programs, White-Collar Job Seekers Receive Employment Services March 2005 2004-116 rotiduA etatS ainrofilaC S T I…

The State’s Offshore Contracting: Uncertainty Exists About Its Prevalence and Effects January 2005 2004-115 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of…

Department of Justice: The Missing Persons DNA Program Cannot Process All the Requests It Has Received Before the Fee That Is Funding It Expires, and It Also Needs to Improve Some Management Controls…

Department of General Services: Opportunities Exist Within the Office of Fleet Administration to Reduce Costs July 2005 2004-113 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The…

Sex Offender Placement: Departments That Are Responsible for Placing Sex Offenders Face Challenges, and Some Need to Better Monitor Their Costs December 2004 2004-111 rotiduA etatS ainrofilaC S T I D…

California Commission on Teacher Credentialing: It Could Better Manage Its Credentialing Responsibilities November 2004 2004-108 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The…

Wireless Enhanced 911: The State Has Successfully Begun Implementation, but Better Monitoring of Expenditures and Wireless 911 Wait Times Is Needed August 2004 2004-106 rotiduA etatS ainrofilaC S T I…

California Department of Corrections: Although Addressing Deficiencies in Its Employee Disciplinary Practices, the Department Can Improve Its Efforts October 2004 2004-105 rotiduA etatS ainrofilaC S…

Prison Industry Authority: Although It Has Broad Discretion in Pursuing Its Statutory Purposes, It Could Improve Certain Pricing Practices and Develop Performance Measures December 2004 2004-101…

Pharmaceuticals: State Departments That Purchase Prescription Drugs Can Further Refine Their Cost Savings Strategies May 2005 2004-033 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B …

Department of Transportation: Its Seismic Retrofit Expenditures Comply With the Bond Act and Its Reimbursement of Interim Funding for Fiscal Years 1994–95 and 1995–96 Is Nearly Complete December 2004…

Investigations of Improper Activities by State Employees: February 2003 Through June 2003 September 2003 I2003-2 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies…

Investigations of Improper Activities by State Employees: August 2002 Through January 2003 April 2003 I2003-1 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of…

Implementation of State Auditor’s Recommendations Audits Released in January 2001 Through January 2003 Special Report to Assembly and Senate Standing/Policy Committees February 2003 Report No.…

Department of Insurance: It Needs to Make Improvements in Handling Annual Assessments and Managing Market Conduct Examinations June 2004 2003-138 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U…

California’s Independent Water Districts: Reserve Amounts Are Not Always Sufficiently Justified, and Some Expenses and Contract Decisions Are Questionable June 2004 2003-137 rotiduA etatS ainrofilaC…

Metropolitan Water District of Southern California: Its Administrative Controls Need to Be Improved to Ensure an Appropriate Level of Checks and Balances Over Public Resources June 2004 2003-136…

Franchise Tax Board: Significant Program Changes Are Needed to Improve Collections of Delinquent Labor Claims May 2004 2003-131 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The…

California Department of Corrections: Its Plans to Build a New Condemned-Inmate Complex at San Quentin Are Proceeding, but Its Analysis of Alternative Locations and Costs Was Incomplete March 2004…

The Fiscal Crisis and Management Assistance Team: Its Recommendations, if Implemented, Should Help Financially Troubled School Districts June 2004 2003-129 rotiduA etatS ainrofilaC S T I D U A E T A…

California Department of Corrections: More Expensive Hospital Services and Greater Use of Hospital Facilities Have Driven the Rapid Rise in Contract Payments for Inpatient and Outpatient Care July…

Department of Health Services: Some of Its Policies and Practices Result in Higher State Costs for the Medical Therapy Program August 2004 2003-124 rotiduA etatS ainrofilaC S T I D U A E T A T S F O…

California Children and Families Commissions: Some County Commissions’ Contracting Practices Are Lacking, and Both the State and County Commissions Can Improve Their Efforts to Find Funding Partners…

California Gambling Control Commission: Although Its Interpretations of the Tribal-State Gaming Compacts Generally Appear Defensible, Some of Its Actions May Have Reduced the Funds Available for…

California Public Utilities Commission: It Cannot Ensure That It Spends Railroad Safety Program Fees in Accordance With State Law May 2004 2003-121 rotiduA etatS ainrofilaC S T I D U A E T A T S F O…

Los Angeles County Metropolitan Transportation Authority: It Could Use Certain Recommended Management Tools to Improve Its Oversight of Legal Contracts, and Its Efforts Resulted in the Award of a…

California Department of Corrections: It Needs to Ensure That All Medical Service Contracts It Enters Are in the State’s Best Interest and All Medical Claims It Pays Are Valid April 2004 2003-117…

Department of Mental Health: State and Federal Regulations Have Hampered Its Implementation of Legislation Meant to Strengthen the Status of Psychologists at Its Hospitals July 2004 2003-114 rotiduA…

California Integrated Waste Management Board: Its New Regulations Establish Rules for Oversight of Construction and Demolition Debris Sites, but Good Communication and Enforcement Are Also Needed to…

Department of Health Services: It Needs to Better Plan and Coordinate Its Medi-Cal Antifraud Activities December 2003 2003-112 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The…

Oversight of Long-Term Care Programs: Opportunities Exist to Streamline State Oversight Activities April 2004 2003-111 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five…

California’s Workers’ Compensation Program: Changes to the Medical Payment System Should Produce Savings Although Uncertainty About New Regulations and Data Limitations Prevent a More Comprehensive…

California’s Workers’ Compensation Program: The Medical Payment System Does Not Adequately Control the Costs to Employers to Treat Injured Workers or Allow for Adequate Monitoring of System Costs and…

California Department of Education: The Extensive Number and Breadth of Categorical Programs Challenges the State’s Ability to Reform and Oversee Them November 2003 2003-107 rotiduA etatS ainrofilaC…

State Mandates: The High Level of Questionable Costs Claimed Highlights the Need for Structural Reforms of the Process October 2003 2003-106 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R…

California Law Enforcement and Correctional Agencies: With Increased Efforts, They Could Improve the Accuracy and Completeness of Public Information on Sex Offenders August 2003 2003-105 rotiduA…

California Public Utilities Commission: State Law and Regulations Establish Firm Deadlines for Only a Small Number of Its Proceedings November 2003 2003-103 rotiduA etatS ainrofilaC S T I D U A E T A…

Water Quality Control Boards: Could Improve Their Administration of Water Quality Improvement Projects Funded by Enforcement Actions December 2003 2003-102 rotiduA etatS ainrofilaC S T I D U A E T A…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B County Emergency Medical Services Funds: Despite Their Efforts to Properly Administer the Funds, Some Counties Have Yet to Reach Full…

Department of Transportation: Its Seismic Retrofit Expenditures Comply With the Bond Act and Its Reimbursement of Interim Funding for Fiscal Years 1994–95 and 1995–96 Is Nearly Complete December 2003…

Investigations of Improper Activities by State Employees: March 2002 Through July 2002 November 2002 I2002-2 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of…

Investigations of Improper Activities by State Employees July 2001 Through February 2002 June 2002 I2002-1 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of…

Implementation of State Auditor’s Recommendations Audits Released in 2000 and 2001 February 2002 Report No. 2002-406 The fi rst copy of this report is free. Additional copies are $3 each, payable by…

California Department of Transportation: Low Cash Balances Threaten the Department’s Ability to Promptly Deliver Planned Transportation Projects July 2003 2002-126 rotiduA etatS ainrofilaC S T I D U…

Franchise Tax Board: Its Performance Measures Are Insufficient to Justify Requests for New Audit or Collection Program Staff May 2003 2002-124 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E…

Federal Funds: The State of California Takes Advantage of Available Federal Grants, but Budget Constraints and Other Issues Keep It From Maximizing This Resource August 2003 2002-123.2 rotiduA etatS…

Federal Funds: California’s Share of Grant Funding Is Close to Its Share of the Population, but State Spending Cuts May Result in Reduced Federal Funds May 2003 2002-123.1 rotiduA etatS ainrofilaC S…

State Controller’s Office: Does Not Always Ensure the Safekeeping, Prompt Distribution, and Collection of Unclaimed Property June 2003 2002-122 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A…

California Environmental Protection Agency: Insufficient Data Exists on the Number of Abandoned, Idled, or Underused Contaminated Properties, and Liability Concerns and Funding Constraints Can Impede…

California Veterans Board: Without a Clear Understanding of the Extent of Its Authority, the Board Has Not Created Sufficient Policies Nor Provided Effective Oversight to the Department of Veterans…

Department of Health Services: Its Efforts to Further Reduce Prescription Drug Costs Have Been Hindered by Its Inability to Hire More Pharmacists and Its Lack of Aggressiveness in Pursuing Available…

Terrorism Readiness: The Office of Homeland Security, Governor’s Office of Emergency Services, and California National Guard Need to Improve Their Readiness to Address Terrorism July 2003 2002-117…

Los Angeles County Metropolitan Transportation Authority: It Is Too Early to Predict Service Sector Success, but Opportunities for Improved Analysis and Communication Exist December 2003 2002-116…

Department of Social Services: Continuing Weaknesses in the Department’s Community Care Licensing Programs May Put the Health and Safety of Vulnerable Clients at Risk August 2003 2002-114 rotiduA…

Governor’s Office of Emergency Services: Its Oversight of the State’s Emergency Plans and Procedures Needs Improvement While Its Future Ability to Respond to Emergencies May Be Hampered by Aging…

Statewide Procurement Practices: Proposed Reforms Should Help Safeguard State Resources, but the Potential for Misuse Remains March 2003 2002-112 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U…

Information Technology: Control Structures Are Only Part of Successful Governance February 2003 2002-111 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of each…

California State University: Its Common Management System Has Higher Than Reported Costs, Less Than Optimal Functionality, and Questionable Procurement and Conflict-of-Interest Practices March 2003…

Department of Health Services: It Needs to Better Control the Pricing of Durable Medical Equipment and Medical Supplies and More Carefully Consider Its Plans to Reduce Expenditures on These Items…

Department of General Services: Certain Units Can Do More to Ensure That Client Fees Are Reasonable and Fair December 2002 2002-108 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The…

Office of Criminal Justice Planning: Experiences Problems in Program Administration, and Alternative Administrative Structures for the Domestic Violence Program Might Improve Program Delivery October…

Riverside County: Although the Ortega Trail Recreation and Park District Seems to Have Complied With the Law in Forming Two Assessment Districts, the County Needs to Determine if Assessments…

California’s Charter Schools: Oversight at All Levels Could Be Stronger to Ensure Charter Schools’ Accountability November 2002 2002-104 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B…

California Department of Transportation: It Manages the State Highway Operation and Protection Program Adequately, but It Can Make Improvements August 2002 2002-103 rotiduA etatS ainrofilaC S T I D U…

California Department of Corrections: A Shortage of Correctional Officers, Along With Costly Labor Agreement Provisions, Raises Both Fiscal and Safety Concerns and Limits Management’s Control July…

California’s Education Institutions: A Lack of Guidance Results in Their Inaccurate or Inconsistent Reporting of Campus Crime Statistics December 2003 2002-032 rotiduA etatS ainrofilaC S T I D U A E…

Department of Rehabilitation: Its Delay in Correcting Known Weaknesses Has Limited the Success of the Business Enterprise Program for the Blind September 2002 2002-031 rotiduA etatS ainrofilaC S T I…

State Bar of California: Although It Reasonably Sets and Manages Mandatory Fees, It Faces Potential Deficits in the Future and Needs to More Strictly Enforce Disciplinary Policies and Procedures…

Los Angeles County Department of Health Services: Despite Securing Additional Funding and Implementing Some Cost-Cutting Measures, It Still Faces Significant Challenges to Addressing Its Growing…

Workers’ Compensation Fraud: Detection and Prevention Efforts Are Poorly Planned and Lack Accountability April 2004 2002-018 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first…

Water Replenishment District of Southern California: Although the District Has Addressed Many of Our Previous Concerns, Problems Still Exist June 2004 2002-016 rotiduA etatS ainrofilaC S T I D U A E…

Department of Transportation: Its Seismic Retrofit Expenditures Comply With the Bond Act, and It Has Continued to Reimburse the Interim Funding for Fiscal Years 1994–95 and 1995–96 December 2002…

California Energy Markets: The State’s Position Has Improved, Due to Efforts by the Department of Water Resources and Other Factors, but Cost Issues and Legal Challenges Continue April 2003 2002-009…

Investigations of Improper Activities by State Employees February Through June 2001 September 2001 I2001-2 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of…

Investigations of Improper Activities by State Employees: July 2000 Through January 2001 April 2001 I2001-1 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of…

University of California: Its Partnership Agreement Could Be Improved to Increase Its Accountability for State Funding July 2002 2001-130 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U…

Department of Health Services: It Needs to Significantly Improve Its Management of the Medi-Cal Provider Enrollment Process May 2002 2001-129 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E…

Enterprise Licensing Agreement: The State Failed to Exercise Due Diligence When Contracting With Oracle, Potentially Costing Taxpayers Millions of Dollars April 2002 2001-128 rotiduA etatS ainrofilaC…

Disabled Veteran Business Enterprise Program: Few Departments That Award Contracts Have Met the Potentially Unreasonable Participation Goal, and Weak Implementation of the Program Further Hampers…

Department of Managed Health Care: Assessments for Specialized and Full-Service HMOs Do Not Reflect Its Workload and Have Disparate Financial Impacts May 2002 2001-126 rotiduA etatS ainrofilaC S T I…

Red Light Camera Programs: Although They Have Contributed to a Reduction in Accidents, Operational Weaknesses Exist at the Local Level July 2002 2001-125 rotiduA etatS ainrofilaC S T I D U A E T A T…

Los Angeles Unified School District: Outdated, Scarce Textbooks at Some Schools Appear to Have a Lesser Effect on Academic Performance Than Other Factors, but the District Should Improve Its…

Deaf and Disabled Telecommunications Program: Insufficient Monitoring of Surcharge Revenues Combined With Imprudent Use of Public Funds Leave Less Money Available for Program Services July 2002…

California Department of Transportation: Seismic Retrofit Costs of State-Owned Toll Bridges Have Significantly Exceeded the Department’s Original Estimates and May Go Even Higher August 2002 2001-122…

School Bus Safety II: State Law Intended to Make School Bus Transportation Safer Is Costing More Than Expected March 2002 2001-120 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The…

Los Angeles County Department of Health Services: Current Proposals Will Not Resolve Its Budget Crisis, and Without Significant Additional Revenue It May Be Forced to Limit Services May 2002 2001-119…

California Energy Commission: Although External Factors Have Caused Delays in Its Approval of Sites, Its Application Process Is Reasonable August 2001 2001-118 rotiduA etatS ainrofilaC S T I D U A E…

Superior Courts: The Courts Are Moving Toward a More Unified Administration; However, Diverse Service, Collection, and Accounting Systems Impede the Accurate Estimation and Equitable Distribution of…

rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B San Diego Unified Port District: It Should Change Certain Practices to Better Protect the Public’s Interests in Port-Managed Resources…

Technology, Trade and Commerce Agency: Its Strategic Planning Is Fragmented and Incomplete, and Its International Division Needs to Better Coordinate With Other Entities, but Its Economic Development…

Department of Veterans Affairs: Weak Management and Poor Internal Controls Have Prevented the Department From Establishing an Effective Cash Collection System December 2001 2001-113 rotiduA etatS…

California National Guard: To Better Respond to State Emergencies and Disasters, It Can Improve Its Aviation Maintenance and Its Processes of Preparing for and Assessing State Missions February 2002…

Blackout Preparedness: The Office of Emergency Services and the California National Guard Each Have Weaknesses in Their Blackout Preparations September 2001 2001-111.1 rotiduA etatS ainrofilaC S T I…

Vacant Positions: Departments Have Circumvented the Abolishment of Vacant Positions, and the State Needs to Continue Its Efforts to Control Vacancies March 2002 2001-110 rotiduA etatS ainrofilaC S T…

California Department of Corrections: Its Fiscal Practices and Internal Controls Are Inadequate to Ensure Fiscal Responsibility November 2001 2001-108 rotiduA etatS ainrofilaC S T I D U A E T A T S F…

Port of Oakland: Despite Its Overall Financial Success, Recent Events May Hamper Expansion Plans That Would Likely Benefit the Port and the Public October 2001 2001-107 rotiduA etatS ainrofilaC S T I…

Department of Corrections: Though Improving, the Department Still Does Not Identify and Serve All Parolees Needing Outpatient Clinic Program Services, but Increased Caseloads Might Strain Clinic…

Department of Motor Vehicles: Although Unable to Measure the Extent of Identity Fraud and the Effect of Recent Reforms, It Should Improve Its Technology, Procedures, and Staffing Further September…

Department of Insurance Conservation and Liquidation Office: Stronger Oversight Is Needed to Properly Safeguard Insurance Companies’ Assets July 2001 2001-102 rotiduA etatS ainrofilaC S T I D U A E T…

Los Angeles County Metropolitan Transportation Authority: It Can Increase Its Efforts to Ensure the Safe Operation of Its Buses August 2001 2001-101 rotiduA etatS ainrofilaC S T I D U A E T A T S F O…

Department of Industrial Relations: Its Process for Verifying the Status of Licenses Issued to Farm Labor Contractors Is Operational but Needs Some Improvement September 2002 2001-017 rotiduA etatS…

Statewide Fingerprint Imaging System: The State Must Weigh Factors Other Than Need and Cost-Effectiveness When Determining Future Funding for the System January 2003 2001-015 rotiduA etatS ainrofilaC…

Department of Justice: It Continues to Use the Improvements It Made to the California Witness Protection Program December 2001 2001-013 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B …

State of California: Its Containment of Drug Costs and Management of Medications for Adult Inmates Continue to Require Significant Improvements January 2002 2001-012 rotiduA etatS ainrofilaC S T I D…

S T I D U A E T A T S F O U A E R U B Department of Transportation: Its Seismic Retrofit Expenditures Generally Comply With the Bond Act, and It Has Begun to Reimburse the Interim Funding for Fiscal…

California Energy Markets: Pressures Have Eased, but Cost Risks Remain December 2001 2001-009 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of each California…

Investigations of Improper Activities by State Employees: January Through June 2000 August 2000 I2000-2 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of each…

Investigations of Improper Activities by State Employees: July Through December 1999 April 2000 I2000-1 The first copy of each California State Auditor report is free. Additional copies are $3 each.…

Department of Social Services: It Still Needs to Improve Its Oversight of County Child Welfare Services May 2000 2000-500 The first copy of each California State Auditor report is free. Additional…

Energy Deregulation: The State’s Energy Balance Remains Uncertain but Could Improve With Changes to Its Energy Programs and Generation and Transmission Siting May 2001 2000-134.2 rotiduA etatS…

Energy Deregulation: The Benefits of Competition Were Undermined by Structural Flaws in the Market, Unsuccessful Oversight, and Uncontrollable Competitive Forces March 2001 2000-134.1R rotiduA etatS…

California Earthquake Authority: It Has Taken Steps to Control High Reinsurance Costs, but As Yet Its Mitigation Program Has Had Limited Success February 2001 2000-133 rotiduA etatS ainrofilaC S T I…

California Department of Veterans Affairs: Its Life and Disability Insurance Program, Financially Weakened by Past Neglect, Offers Reduced Insurance Benefits to Veterans and Faces an Uncertain Future…

University of California: Some Campuses and Academic Departments Need to Take Additional Steps to Resolve Gender Disparities Among Professors May 2001 2000-131 rotiduA etatS ainrofilaC S T I D U A E…

University of California: New Policies Should Make Career Appointments Available to More Employees and Make Campus Practices More Consistent April 2001 2000-130 rotiduA etatS ainrofilaC S T I D U A E…

Department of Housing and Community Development: Poor Administration of Certain Aspects of the California Natural Disaster Assistance Program for Loma Prieta Earthquake Victims Could Result in…

Alameda County Probation Department: It Generally Addresses the Needs and Safety of Juveniles, but It Must Tackle Problems With the Juvenile Hall Facility and Improve Controls Over Administration of…

Department of Transportation: Inadequate Strategic Planning Has Left the State Route 710 Historic Properties Rehabilitation Project Nearly Without Funds and Less Than Half Finished December 2000…

San Diego International Airport at Lindbergh Field: Local Government, Including the San Diego Unified Port District, Can Improve Efforts to Reduce the Noise Impact Area and Address Public…

Los Angeles Unified School District: It Has Made Some Progress in Its Reorganization but Has Not Ensured That Every Salary Level It Awards Is Appropriate July 2001 2000-125 rotiduA etatS ainrofilaC S…

Department of Insurance: Recent Settlement and Enforcement Practices Raise Serious Concerns About Its Regulation of Insurance Companies October 2000 2000-123 rotiduA etatS ainrofilaC S T I D U A E T…

Department of Health Services: A Conflict of Interest Did Not Cause the Fresno District’s Inadequate Oversight of Skilled Nursing Facilities October 2000 2000-122 rotiduA etatS ainrofilaC S T I D U A…

Information Technology: The State Needs to Improve the Leadership and Management of Its Information Technology Efforts June 2001 2000-118 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U…

The State’s Real Property Assets: The State Has Identified Surplus Real Property, but Some of Its Property Management Processes Are Ineffective January 2001 2000-117 rotiduA etatS ainrofilaC S T I D…

Central Basin Municipal Water District: Its Poorly Planned Recycled-Water Project Has Burdened Taxpayers But May Be Moving Toward Self-Sufficiency April 2001 2000-115 rotiduA etatS ainrofilaC S T I D…

Department of Consumer Affairs: Lengthy Delays and Poor Monitoring Weaken Consumer Protection November 2000 2000-111 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five…

State-Owned Intellectual Property: Opportunities Exist for the State to Improve Administration of Its Copyrights, Trademarks, Patents, and Trade Secrets November 2000 2000-110 rotiduA etatS…

California Integrated Waste Management Board: Limited Authority and Weak Oversight Diminish Its Ability to Protect Public Health and the Environment December 2000 2000-109 rotiduA etatS ainrofilaC S…

Standardized Tests: Although Some Students May Receive Extra Time on Standardized Tests That Is Not Deserved, Others May Not Be Getting the Assistance They Need November 2000 2000-108 rotiduA etatS…

California Community Colleges: Part-Time Faculty Are Compensated Less Than Full-Time Faculty for Teaching Activities June 2000 2000-107 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B …

California Community Colleges: Poor Oversight by the Chancellor’s Office Allows Districts to Incorrectly Report Their Level of Spending on Instructor Salaries October 2000 2000-103 rotiduA etatS…

Department of Social Services: To Ensure Safe, Licensed Child Care Facilities, It Needs to More Diligently Assess Criminal Histories, Monitor Facilities, and Enforce Disciplinary Decisions August…

California’s Wildlife Habitat and Ecosystem: The State Needs to Improve Its Land Acquisition Planning and Oversight June 2000 2000-101 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B …

Water Replenishment District of Southern California: Although the District Has Eliminated Excessive Water Rates, It Has Depleted Its Reserve Funds and Needs to Further Improve Its Administrative…

Department of Health Services: Additional Improvements Are Needed to Ensure Children Are Adequately Protected From Lead Poisoning May 2001 2000-013 rotiduA etatS ainrofilaC S T I D U A E T A T S F O…

Department of Justice: Recent Improvements in Its Monitoring, Staffing, and Accounting of the California Witness Protection Program Meet Our Previous Recommendations November 2000 2000-012 rotiduA…

Department of Transportation: Seismic Retrofit Expenditures Are in Compliance With the Bond Act September 2000 2000-010 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five…

Department of Health Services: Drug Treatment Authorization Requests Continue to Increase August 2000 2000-009 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of…

State of California: Unnecessary Administrative Fees Increase the State’s Cost of Contracting With California State Universities November 2000 2000-001.4 rotiduA etatS ainrofilaC S T I D U A E T A T…

CAL-Card Program: It Has Merits, But It Has Not Reached Its Full Potential July 2000 2000-001.3 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first five copies of each…

Investigations of Improper Activities by State Employees: February Through June 1999 August 1999 I99-2 The first copy of each California State Auditor report is free. Additional copies are $3 each.…

Investigations of Improper Activities by State Employees July 1, 1998, Through January 31, 1999 March 1999 I99-1 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first copy of each…

Department of General Services: The California Multiple Award Schedules Program Has Merit but Does Not Ensure That the State Gets the Best Value for Its Purchases August 1999 99500 The first copy of…

The State-County Property Tax Administration Program: The State and the Counties Continue to Benefit, but the Department of Finance Needs to Improve Its Oversight April 2000 99142 The first copy of…

California’s Department of Transportation: Has Improved Its Process for Issuing Permits for Oversize Trucks, but More Can Be Done May 2000 99141 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A…

California Department of Veterans Affairs: Changing Demographics and Limited Funding Threaten the Long-Term Viability of the Cal-Vet Program While High Program Costs Drain Current Funding May 2000…

California Public Employees’ Retirement System: Its Policies for Foreign Investing Are Consistent With Its Mission and With Legal Guidelines December 2000 99138 rotiduA etatS ainrofilaC S T I D U A E…

Kern County Economic Opportunity Corporation: Poor Communication, Certain Lax Controls, and Deficiencies in Board Practices Hinder Effectiveness and Could Jeopardize Program Funding June 2000 99136…

Alameda Corridor- East Construction Authority: Its Planning and Contracting Is Generally Sound, but Proposed Changes in Rail Traffic May Affect Its Construction Program May 2000 99135 The first copy…

Los Angeles Community College District: It Has Improved Its Procedures for Selecting College Presidents August 2000 99134 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first…

The County Veterans Service Officer Program: The Program Benefits Veterans and Their Dependents, but Measurements of Effectiveness As Well As Administrative Oversight Need Improvement April 2000…

STAR Program: Ongoing Conflicts Between the State Board of Education and the Superintendent of Public Instruction as Well as Continued Errors Impede the Program’s Success April 2000 99131 The first…

Grant Joint Union High School District: It Needs to Improve Controls Over Operations and Measure the Effectiveness of Its Title I Program June 2000 99130 rotiduA etatS ainrofilaC S T I D U A E T A T…

UCSF Stanford Health Care: The New Entity Has Not Yet Produced Anticipated Benefits and Faces Significant Challenges August 1999 99128 The first copy of each California State Auditor report is free.…

Los Angeles Housing Opportunities for Persons With AIDS Program: Prompt Spending of Federal Funds and Program Monitoring Would Improve Services to Recipients May 2000 99127 The first copy of each…

San Francisco Public Utilities Commission: Its Slow Pace for Assessing Weaknesses in Its Water Delivery System and for Completing Capital Projects Increases the Risk of Service Disruptions and Water…

Los Angeles Unified School District: Its School Site Selection Process Fails to Provide Information Necessary for Decision Making and to Effectively Engage the Community December 1999 99123 The…

California State University, Northridge: Absent University Standards and Other Guidance, the World Pornography Conference Was Allowable Under the Basic Tenets of Academic Freedom and Free Speech…

Department of Education: Its Monitoring Efforts Give Limited Assurance That It Properly Administers State and Federal Programs January 2000 99121 The first copy of each California State Auditor…

Child Protective Services: Agencies Are Limited in Protecting Children From Abuse by Released Inmates December 1999 99120 The first copy of each California State Auditor report is free. Additional…

Los Angeles City Fire Department: The City Can Do More to Enhance the Safety and Effectiveness of Its Air Operations Unit November 1999 99119 The first copy of each California State Auditor report…

Wasco State Prison: Its Failure to Proactively Address Problems in Critical Equipment, Emergency Procedures, and Staff Vigilance Raises Concerns About Institutional Safety and Security October 1999…

California Public Utilities Commission: Weaknesses in Its Contracting Process Have Resulted in Questionable Payments March 2000 99117.2 The first copy of each California State Auditor report is…

Public Utilities Commission: Did Not Effectively Manage Its Contract for Investigating San Francisco’s December 1998 Power Failure May 1999 99117.1 You can obtain reports by contacting the Bureau of…

Water Replenishment District of Southern California: Weak Policies and Poor Planning Have Led to Excessive Water Rates and Questionable Expenses December 1999 99116 The first copy of each California…

The Los Angeles Unified School District: It Made Reasonable Decisions in Moving Its Business Services Center, but Must Act Soon to Successfully Relocate to a Permanent Site October 1999 99114 The…

Department of Transportation: Disregarding Early Warnings Has Caused Millions of Dollars to Be Spent Correcting Century Freeway Design Flaws August 1999 99113 The first copy of each California State…

Department of Developmental Services: Without Sufficient State Funding, It Cannot Furnish Optimal Services to Developmentally Disabled Adults October 1999 99112 The first copy of each California…

California’s Vocational Rehabilitation Program: Although Federal Requirements Have Contributed to Its Rising Costs, by More Effectively Managing the Program, the Department of Rehabilitation Can…

Dymally-Alatorre Bilingual Services Act: State and Local Governments Could Do More to Address Their Clients’ Needs for Bilingual Services November 1999 99110 The first copy of each California State…

California Public Utilities Commission: Its Decisions About Deregulating the State’s Telecommunications Industry Will Not Affect Residents Immediately and the Long-Term Effects of Policy Changes Are…

School Safety: Comprehensive Resolution Programs Help Prepare Schools for Conflicts August 1999 99107 The first copy of each California State Auditor report is free. Additional copies are $3 each.…

Department of Health Services: Although It Has Not Withheld Information Inappropriately, the Department Should Make Research Findings More Widely Available October 1999 99106 The first copy of each…

Child Support Enforcement Program: Without Stronger Leadership, California’s Child Support Program Will Continue to Struggle August 1999 99103 The first copy of each California State Auditor report…

Department of Health Services: Despite Shortcomings in the Department’s Monitoring Efforts, Limited Data Suggest Its Two-Plan Model Does Not Adversely Affect Quality of and Access to Health Care July…

Office of the Attorney General: It Diligently Investigated the Legality of Downey Community Hospital Foundation’s Transactions, but Questions Remain About Sound Business Practices July 2000 99101…

Employment Development Department: Although New Telephone Services Have Enhanced Customer Access to the Department’s Unemployment and Disability Insurance Programs, Customers Encounter Difficulties…

State Bar of California: It Has Improved Its Disciplinary Process, Stewardship of Members’ Fees, and Administrative Practices, but Its Cost Recovery and Controls Over Expenses Need Strengthening…

Child Support Enforcement Program: The State Has Contracted With Bank of America to Implement the State Disbursement Unit to Collect and Disburse Child Support Payments March 2005 99028.4 rotiduA…

Child Support Enforcement Program: Acquiring the State Disbursement Unit to Collect, Disburse, and Record Child Support Payments Will Complete the Procurements for the California Child Support…

Child Support Enforcement Program: The State Has Contracted With IBM to Develop and Implement the Major Component of the Statewide Automated Child Support System September 2003 99028.2 rotiduA etatS…

Child Support Enforcement Program: The Procurement of a Single, Statewide Automated Child Support System is Taking Longer Than Initially Estimated, With Several Challenges Remaining December 2002…

California Department of Corrections: Utilizing Managed Care Practices Could Ensure More Cost-Effective and Standardized Health Care January 2000 99027 The first copy of each California State…

California Department of Corrections: Poor Management Practices Have Resulted in Excessive Personnel Costs January 2000 99026 The first copy of each California State Auditor report is free.…

California Trade and Commerce Agency: It Has Not Demonstrated Strong Leadership for the Manufacturing Technology Program, Collected Data Necessary to Measure Program Effectiveness, or Ensured…

Department of Justice: It Is Beginning to Address Our Recommendations to Improve Controls Over the California Witness Protection Program November 1999 99024 The first copy of each California State…

Department of Transportation: Seismic Retrofit Expenditures Are Generally in Compliance With the Bond Act October 1999 99022 The first copy of each California State Auditor report is free.…

California Public Utilities Commission: Most of Its Transportation Regulation Costs Were Appropriate, But It Needs to Better Allocate Indirect Costs December 1999 99021 The first copy of each…

Department of Rehabilitation: The Business Enterprises Program for the Blind Is Financially Sound, but It Has Not Reached Its Potential June 2001 99020 rotiduA etatS ainrofilaC S T I D U A E T A T S…

Overtime for State Employees: Some Departments Have Paid Too Much in Overtime Costs July 1999 99001.1 The first copy of each California State Auditor report is free. Additional copies are $3 each.…

September 1998 Report I98-2 rotiduA etatS ainrofilaC Investigations of Improper Governmental Activities by State Employees February 1 Through June 30, 1998 The first printed copy of each California…

Perkins Vocational Education Program: The State’s Use of Funds to Administer Other Programs Reduced Its Ability to Provide Effective Administration and Leadership May 1999 98124 The first copy of…

Los Angeles County Metropolitan Transportation Authority: Converting Its Poorly Performing Alcohol-Fueled Buses to Diesel Is the Most Cost-Effective Option Available February 1999 98120 The first…

Los Angeles County Metropolitan Transportation Authority: Its Plan for Managing Debt Is Reasonable October 1998 98119 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first copy of…

Franchise Tax Board: Its Revenue From Audits Has Increased, but the Increase Did Not Result From Additional Time Spent Performing Audits March 1999 98118.2 The first copy of each California State…

State Board of Equalization: Budget Increases for Additional Auditors Have Not Increased Audit Revenues as Much as Expected March 1999 98118.1 The first copy of each California State Auditor report…

Department of Health Services: Has Made Little Progress in Protecting California’s Children From Lead Poisoning April 1999 98117 The first copy of each California State Auditor report is free.…

Year 2000 Computer Problem: The State’s Agencies Are Progressing Toward Compliance but Key Steps Remain Incomplete February 1999 98116 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B …

California Science Center: It Does Not Ensure Fair and Equitable Treatment of Employees, Thus Exposing the State to Risk August 1999 98115.1 The first copy of each California State Auditor report is…

California Science Center: The State Has Relinquished Control to the Foundation and Poorly Protected Its Interests April 1999 98115 The first copy of each California State Auditor report is free.…

State Personnel Board: Its Management of Disciplinary Hearings Has Improved, but Further Changes Are Necessary March 1999 98114 The first copy of each California State Auditor report is free.…

Department of Education: Lax Monitoring Led to Payment of Unsubstantiated Adult Education Claims and Changes in the Program May Seriously Impact Its Effectiveness July 1999 98113 The first copy of…

California’s Drinking Water: State and Local Agencies Need to Provide Leadership to Address Contamination of Groundwater by Gasoline Components and Additives December 1998 98112 rotiduA etatS…

County Emergency Medical Services Funds: Although Counties Properly Allocate Money to Their EMS Funds, County Policies and Legislative Requirements Unnecessarily Limit Reimbursements to Emergency…

July 1998 98107 rotiduA etatS ainrofilaC Los Angeles Metropolitan Transportation Authority: Creating a Separate San Fernando Valley Authority Would Take a Split of Assets, Revenue, and Debt The…

May 1998 98106 rotiduA etatS ainrofilaC State Bar of California: Financial Outlook for the Admissions Fund Is Not As Bleak As Portrayed The first printed copy of each California State Auditor report…

May 1998 98105 rotiduA etatS ainrofilaC Fair Political Practices Commission: Although It Follows the Law, Improvements Are Needed in Enforcement and Technical Assistance The first printed copy of…

Health Care Payment Surveys: Providers and Payers Have Differing Views Over a Complex, Sometimes Unregulated, Health Care System March 1999 98104 The first copy of each California State Auditor…

Prison Industry Authority: Its Outside Purchase of Goods and Services Is Neither Well Planned nor Cost Effective September 1998 98102 The first copy of each California State Auditor report is free.…

Department of Toxic Substances Control: The Generator Fee Structure Is Unfair, Recycling Efforts Require Improvement, and State and Local Agencies Need to Fully Implement the Unified Program June…

Department of Health Services: Use of Its Port of Entry Fraud Detection Programs Is No Longer Justified April 1999 98026 The first copy of each California State Auditor report is free. Additional…

Automated Child Support System: Selection of Interim System Appears Reasonable November 1998 98025 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B You can obtain reports by contacting…

Department of Justice: Has Taken Appropriate Steps To Implement the California Witness Protection Program, but Additional Controls Are Needed February 1999 98024 rotiduA etatS ainrofilaC S T I D U A…

Year 2000 Computer Problem: Progress May Be Overly Optimistic and Certain Implications Have Not Been Addressed August 1998 98023 The first printed copy of each California State Auditor report is…

Department of Transportation: Seismic Retrofit Expenditures Comply With the Bond Act December 1998 98022 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first copy of each…

California Public Utilities Commission: It Does Not Know Its True Costs of Regulating Transportation Companies December 1998 98021 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The…

Department of Rehabilitation: The Business Enterprise Program for the Blind Is Financially Sound, but Opportunities for Improvement Exist January 1999 98020 rotiduA etatS ainrofilaC S T I D U A E T A…

April 1998 98018 rotiduA etatS ainrofilaC Los Angeles County: The Future Holds Continuing Budget Challenges The first printed copy of each California State Auditor report is free. Additional copies…

Franchise Tax Board: Its Tax Settlement Program Remains an Important Alternative for Dispute Resolution July 1999 98017.2 The first copy of each California State Auditor report is free. Additional…

State Board of Equalization: Its Tax Settlement Program Continues to Have Merit July 1999 98017.1 The first copy of each California State Auditor report is free. Additional copies are $3 each. You…

August 1998 98012 rotiduA etatS ainrofilaC Department of Health Services: Drug Treatment Authorization Requests Continue to Increase The first printed copy of each California State Auditor report is…

January 1998 98011 rotiduA etatS ainrofilaC Department of Health Services: Drug Treatment Authorization Requests Continue To Increase The first printed copy of each California State Auditor report…

State of California: Internal Control and State and Federal Compliance Audit Report for the Fiscal Year Ended June 30, 1998 June 1999 98002 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R…

August 1997 Report I97-2 rotiduA etatS ainrofilaC Investigations of Improper Activities by State Employees January 1 Through June 30, 1997 Printed copies of this report can be obtained by…

Investigative Report: The California State University at Fullerton Mismanaged Trust Accounts, Contracts, and Donated Funds December 1999 I970051 The first copy of each California State Auditor…

August 1997 97502 rotiduA etatS ainrofilaC Prison Industry Authority: Has Failed To Take Significant Corrective Action on Many State Auditor Recommendations Printed copies of this report can be…

California Community Colleges: The Chancellor(cid:146)s Office Should Collect Additional Funds for Questionable Training Agreements November 1997 97501 rotiduA etatS ainrofilaC The first printed…

November 1997 97500 rotiduA etatS ainrofilaC California Community Colleges: While the Chancellor(cid:146)s Office Has Improved Its Administration of the Economic Development Program, It Has Failed To…

Marks-Roos Bond Act Borrowings: Several Cities Misused the Program and Some Financed Risky Projects Which May Result in Investor Losses September 1998 97127 The first copy of each California State…

California Department of Corrections: The Cost of Incarcerating Inmates in State-Run Prisons Is Higher Than the Department’s Published Cost September 1998 97125 The first copy of each California…

rotiduA etatS ainrofilaC Cajon Valley Union School District: The District Needs to Improve Its Managerial Oversight and Accountability August 1998 97124 The first printed copy of each California…

Lahontan Regional Water Quality Control Board: Has Not Accomplished All of Its Regulatory Work and Has Not Always Vigorously Acted Against Water Quality Violators November 1998 97123 rotiduA etatS…

September 1997 97122 rotiduA etatS ainrofilaC The UCSF and Stanford Health Services: The Proposed Merger Should Make the Partners Fiscally Stronger, Although the Extent of Financial Benefits Is…

March 1998 97121 rotiduA etatS ainrofilaC Department of Mental Health: Changes in State Hospital Security Measures Can Reduce Annual Costs While Maintaining Public Safety The first printed copy of…

July 1998 97119 rotiduA etatS ainrofilaC Los Angeles County: Millions Spent on Courthouse Projects That May Never Be Built The first printed copy of each California State Auditor report is free.…

Department of Corporations’ Regulation of Health Care Plans: Despite Recent Budget Increases, Improvements in Consumer Protection Are Limited April 1999 97118.2 The first copy of each California…

May 1998 97118.1 rotiduA etatS ainrofilaC Department of Corporations: To Optimize Health Plan Regulation, This Function Should Be Moved to the Health and Welfare Agency The first printed copy of…

March 1998 97116 rotiduA etatS ainrofilaC Health and Welfare Agency: Lockheed Martin Information Management Systems Failed To Deliver and the State Poorly Managed the Statewide Automated Child…

May 1998 97115 rotiduA etatS ainrofilaC Los Angeles County: The Office of AIDS Programs and Policy Can Improve Its Management of Grant Funds The first printed copy of each California State Auditor…

July 1998 97114 rotiduA etatS ainrofilaC South Coast Air Quality Management District: The District Should Establish a More Equitable Emission Fee Structure and Process Permits More Promptly The…

March 1998 97112 rotiduA etatS ainrofilaC Office of Real Estate Appraisers: Improvements Are Needed in Complaint Processing, Personnel Practices, and in Some Licensing Procedures The first printed…

May 1998 97111 rotiduA etatS ainrofilaC Department of Alcoholic Beverage Control: Weaknesses in Its Enforcement Program Leave It Vulnerable to Allegations of Unfair Practices The first printed copy…

March 1998 97110 rotiduA etatS ainrofilaC Office of the Attorney General: Its Office of Gaming Registration Should Protect Tax Documents More Rigorously and Improve Some Procedures The first printed…

Office of Statewide Health Planning and Development: The Cal-Mortgage Program Does Not Minimize the State’s Financial Risk When Insuring Health Facility Debt October 1998 97108 rotiduA etatS…

Los Angeles Community College District: Proposed Reforms Have Not Fully Addressed Past Problems and Create a New Set of Challenges December 1998 97107 rotiduA etatS ainrofilaC S T I D U A E T A T S F…

California Department of Transportation: Some Internal Audit Recommendations Have Been Implemented, but Inconsistencies Exist in Its Contracting for Expert Witness Services July 1997 97106 rotiduA…

Department of Health Services: The Genetic Disease Branch(cid:146)s Fee Setting, Billing, and Collection Processes Need Improvement, and Its Regulations Do Not Warrant Emergency Status September 1997…

January 1998 97103 rotiduA etatS ainrofilaC Kern County: Management Weaknesses at Critical Points in Its Child Protective Services Process May Also Be Pervasive Throughout the State The first…

December 1997 97102 rotiduA etatS ainrofilaC State Legal Contracts: The State Could Reduce Its Reliance on Outside Counsel and Better Manage Contracts The first printed copy of each California State…

March 1998 97101 rotiduA etatS ainrofilaC Community Redevelopment Agencies: Surplus Balances in Lower-Income Housing Funds Are Overstated, Suggesting a Need for More Statewide Oversight and Direction…

Forensic Laboratories: Many Face Challenges Beyond Accreditation to Assure the Highest Quality Services December 1998 97025 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first…

April 1998 Report 97024 rotiduA etatS ainrofilaC Department of Developmental Services: Regional Center Budgets Are Not Based on Needs, and Departmental Oversight Could Be Improved The first printed…

December 1997 97023 rotiduA etatS ainrofilaC Department of Health Services: The Department Does Not Use Its Automated Payment System To Detect Certain Ineligible Outpatient Claims The first printed…

December 1997 97022 rotiduA etatS ainrofilaC Department of Transportation: Seismic Retrofit Expenditures Are Generally In Compliance With the Bond Act, but Some Improvements Are Needed The first…

February 1998 97019 rotiduA etatS ainrofilaC Los Angeles County: Although the County Closed 1996-97 With a Surplus, 1997-98 Still Presents a Few Fiscal Pressures The first printed copy of each…

November 1997 97018.1 rotiduA etatS ainrofilaC Los Angeles County: Departments Can Improve Purchasing and Warehousing Practices The first printed copy of each California State Auditor report is…

State Contracting: The State Can Do More to Save Money When Acquiring Goods and Services October 1998 97015 rotiduA etatS ainrofilaC S T I D U A E T A T S F O U A E R U B The first copy of each…

February 1998 97014 rotiduA etatS ainrofilaC California Transportation Commission and Department of Transportation: The State’s Use of Transportation Funds Generated by the 1989 Transportation…

August 1997 97012 rotiduA etatS ainrofilaC Department of Health Services: Some Drug Treatment Authorization Requests Are Not Processed Promptly Printed copies of this report can be obtained by…

June 1998 97002 rotiduA etatS ainrofilaC State of California: Internal Control and State and Federal Compliance Audit Report for the Year Ended June 30, 1997 Printed copies of this report are…

December 1997 97001 rotiduA etatS ainrofilaC State of California: Financial Report Year Ended June 30, 1997 The first printed copy of each California State Auditor report is free. Additional copies…

March 1998 Report I960207 rotiduA etatS ainrofilaC Investigative Report: Conflicts of Interest and Mismanagement of Federal and State Funds at the California Student Aid Commission The first printed…

August 1997 I960159 rotiduA etatS ainrofilaC Investigative Report: Conflicts of Interest, Illegal Acceptance of Gifts, Failure To Report Gifts, and Improper Reimbursement of Expenses at the Teale…

April 1998 Report I960143 rotiduA etatS ainrofilaC Investigative Report: Conflicts of Interest, Acceptance of Prohibited Gifts, Improper Establishment of a Program, and Improper Deposit and Use of…

Theft of Investigative Report: Funds From a Long-Term Savings Plan by a State Employee Summary We received an allegation under the Reporting of Improper Governmental Activities Act that an employee…

October 1997 96121 rotiduA etatS ainrofilaC Los Angeles Unified School District: The District Can Improve Its Handling of Employees Accused of Child Abuse as Well as Its School Financial Accounts …

October 1997 96118 rotiduA etatS ainrofilaC Cerritos Community College: Improvements Needed in Aspects of Operating the District and Its Auxiliary Organization The first printed copy of each…

October 1997 96117 rotiduA etatS ainrofilaC U.S. Border Patrol: Its Policies Cause San Diego County Health Care Providers To Incur Millions of Dollars in Unreimbursed Medical Care The first printed…

Department of Motor Vehicles: Overstated Costs for Registration Information Have Resulted in Inequitable Charges to Customers July 1997 96116 rotiduA etatS ainrofilaC Printed copies of this report…

California State Lottery: Information Technology Operations Need Correction and Because of Poor Scratcher Automation Decisions, It Unnecessarily Incurred Millions of Dollars in Contract Dispute Costs…

November 1997 96042 rotiduA etatS ainrofilaC University of California: Its Award of Breast Cancer Research Funds Is Equitable; However, Some Procedures Should Be Improved The first printed copy of…

California State University: While Its System of Direct Vendor Payments Should Continue, Its Credit Card Program Could Benefit From Better Controls July 2000 96041 rotiduA etatS ainrofilaC S T I D U…

California Community Colleges: The Chancellor’s Office Should Exercise Greater Oversight of the Use of Instructional Service Agreements for Training or Services January 2000 96040 The first copy of…

December 1997 96038 rotiduA etatS ainrofilaC Department of Health Services: Its Drug Management Techniques Are Similar to Those of Health Maintenance Organizations The first printed copy of each…

In-Home Supportive Services: Since Recent Legislation Changes the Way Counties Will Administer the Program, The Department of Social Services Needs to Monitor Service Delivery September 1999 96036 …

August 1997 97502 rotiduA etatS ainrofilaC Department of Rehabilitation: Poor Management Practices Limit the Effectiveness of the Business Enterprise Program for the Blind The first printed copy of…

November 1997 96020 rotiduA etatS ainrofilaC California Public Utilities Commission: Its Fees May Not Cover Its Costs of Regulating Transportation Companies The first printed copy of each California…

Los Angeles County: Balanced Budgets Will Be a Continuing Challenge March 1996 96018 Table of Contents Summary S-1 Introduction 1 Chapter 1 Los Angeles County’s Fiscal Year 1995-96 Balanced Budget…

State Contracting: Improvements Are Still Needed To Ensure the Effective Use of Public Resources July 1997 96015 rotiduA etatS ainrofilaC Printed copies of this report can be obtained by contacting:…

Department of Health Services: Drug Treatment Authorization Requests Continue To Increase January 1996 96011 January 30, 1996 96011 The Governor of California President pro Tempore of the Senate…

Orange County Transportation Authority: An Analysis of Its Financial Resources and Obligations Table of Contents Summary S-1 Introduction 1 Chapter 1 An Analysis of the Orange County Transportation…

September 13, 1995 95117 The Governor of California President pro Tempore of the Senate Speaker of the Assembly State Capitol Sacramento, California 95814 Dear Governor and Legislative Leaders: The…

Office of Emergency Services: Has Met Most of Its Emergency Management Responsibilities Despite Administrative Problems January 1996 95114 Table of Contents Summary S-1 Introduction 1 Chapter 1 OES…

Department of Health Services: Has Not Collected $40 Million in Supplemental Rebates From Drug Manufacturers March 1996 95109R Table of Contents Summary S-1 Introduction 1 Chapter 1 The Department…

Metropolitan Water District of Southern California: A Review of Evaluations and Audits Conducted by Other Entities April 1996 95105 1 April 4, 1996 95105 The Governor of California President pro…

Table of Contents Summary S-1 Introduction 1 Chapter 1 Some County Treasurers Assume More Risk Than Appropriate for Short-Term Local Government Investment Pools 7 Chapter 2 Current Regulations and…

Board of Equalization: Policies and Cost Assessment Methods for Special Tax Jurisdictions Need Reconsideration January 1996 95022 Table of Contents Summary S-1 Introduction 1 Chapter 1 A Policy…

Student Aid Commission: Problems Continue With Its Automated Financial Aid Processing System Table of Contents Summary Introduction Chapter The Commission’s Automation Project Continues To Be Plagued…

Department of Motor Vehicles: Collegiate License Plate Revenues Have Been Overallocated November 1995 95020 Letter Report 95020 November 15, 1995 Page 2 Summary The California Vehicle Code, Section…

Department of Insurance: Needs To Refine Its Cost Model for Insurance Examination and Proposition 103 Fees January 1996 95018 Table of Contents Summary S-1 Introduction 1 Chapter 1 Insurance…

April 1998 Report 95017 rotiduA etatS ainrofilaC Early Intervention Program: Flaws Found in the 1997 Report on the Benefits of the Early Intervention Program The first printed copy of each…

Summary T his is the fourth report in a series of annual reports that we are required to submit by Chapter 16 of the Statutes of 1990. The 1989 Transportation Blueprint Legislation (Transportation…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE DEPARTMENT OF HEALTH SERVICES’ INFORMATION ON DRUG TREATMENT AUTHORIZATION REQUESTS 95012 FEBRUARY 1995 February 1, 1995 95012 The Governor of…

Department of Health Services: Drug Treatment Authorization Requests Continue to Increase Summary The Bureau of State Audits (BSA) presents the ninth in a series of semiannual reports evaluating the…

California Community Colleges: The Chancellor’s Office Inadequately Controlled Its Economic Development Program and, Along With the Department of Education, Circumvented State Contracting Procedures…

CSU and UC: Campuses Generally Provide Access for Students With Disabilities Table of Contents Summary Introduction Chapter 1 The CSU and UC Campuses We Visited Have Developed Policies and Guidelines…

Department of Insurance: The Management of Conserved Insurers Has Improved, but Problems With Liquidation and Administration Continue April 1996 94118 Blank page inserted for reproduction purposes…

Department of Health Services: The Orange County District Office Needs To Further Improve Its Oversight of Health Care Facilities Table of Contents Summary Introduction Chapter 1 The Orange County…

Department of Education: Has Not Spent Millions for Child Care and Development Services Table of Contents Summary Introduction Chapter 1 The California Department of Education Can Do More To Maximize…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE DEPARTMENT OF MOTOR VEHICLES AND THE OFFICE OF INFORMATION TECHNOLOGY DID NOT MINIMIZE THE STATE’S FINANCIAL RISK IN THE DATABASE REDEVELOPMENT PROJECT…

Department of Fish and Game: Administrative Processes Need Improvement Table of Contents Summary Introduction Chapter 1 The Department’s Cost Allocation Plan Charges Its Programs and Funds…

Department of Forestry and Fire Protection: A Review of Allegations Concerning the State’s Management of the Federal Excess Personal Property Program Table of Contents Summary Introduction 15 …

Orange County: Treasurer’s Investment Strategy Was Excessively Risky and Violated the Public Trust Table of Contents Summary Introduction Chapter 1 The Treasurer’s Imprudent Investment Practices Were…

State Architect: Contracting Practices Need Improvement March 1995 94024 Table of Contents Summary S-1 Introduction 1 Chapter 1 The State Architect Did Not Always Comply With State Requirements When…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE STATE NEEDS TO REENGINEER ITS MANAGEMENT OF INFORMATION TECHNOLOGY 94022 DECEMBER 1994 The State Needs To Reengineer Its Management of Information…

REPORT BY THE STATE AUDITOR OF CALIFORNIA A REVIEW OF THE STATE’S BOND SALES FOR 1993 AND 1994 94016 March 1995 A Review of the State’s Bond Sales for 1993 and 1994 94016, March 1995 California…

Departments: Many Do Not Comply With Consultant Contract Requirements Table of Contents Summary S-1 Introduction 1 Chapter 1 Many Consultant Contracts Are Sole-Sourced 5 Recommendations 12 Chapter 2…

A REVIEW OF THE STATE'S ALLOCATION AND EXPENDITURES OF THE ADDITIONAL TRANSPORTATION FUNDS MADE AVAILABLE BY THE 1989 TRANSPORTATION BLUEPRINT LEGISLATION (PROPOSITION 111) JOB #94014 Summary Based…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE DEPARTMENT OF HEALTH SERVICES’ INFORMATION ON DRUG TREATMENT AUTHORIZATION REQUESTS 94012 August 1994 August 1, 1994 94012 The Governor of California…

REPORT BY THE STATE AUDITOR OF CALIFORNIA RESTRICTIVE IMPLEMENTATION SCHEDULES EFFECTIVELY LIMITED COMPETITION FOR THE CALIFORNIA STATE LOTTERY’S NEW ON-LINE GAMING SYSTEM 93119 July 1994 …

REPORT BY THE STATE AUDITOR OF CALIFORNIA A REVIEW OF CALTRANS' MANAGEMENT OF THE CONTRACT WITH MORRISON KNUDSEN CORPORATION FOR THE DESIGN AND CONSTRUCTION OF RAILCARS 93114 MARCH 1994 A Review of…

REPORT BY THE STATE AUDITOR OF CALIFORNIA POOR MANAGEMENT PRACTICES AT THE DEPARTMENT OF INSURANCE'S CONSERVATION AND LIQUIDATION DIVISION WARRANT THE DEPARTMENT'S CONTINUED CORRECTIVE ACTION 93113…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE ADELANTO REDEVELOPMENT AGENCY NEEDS TO IMPROVE ITS PROCEDURES TO COMPLY WITH THE COMMUNITY REDEVELOPMENT LAW 93112 July 1994 Blank page inserted for…

Trade and Commerce Agency: The Effectiveness of the Employment and Economic Incentive and Enterprise Zone Programs Cannot Be Determined Table of Contents Summary Introduction Chapter 1 17 Enterprise…

REPORT BY THE STATE AUDITOR OF CALIFORNIA A REVIEW OF SERVICE-RELATED DISABILITY RETIREMENTS AT THREE RETIREMENT SYSTEMS 93105 OCTOBER 1994 A Review of Service-Related Disability Retirements at…

Department of Motor Vehicles: No Firefighters’ License Plates Have Been Issued to the Public November 1995 93033 November 15, 1995 93033 The Governor of California President pro Tempore of the…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE MEDICAL BOARD NEEDS TO MAXIMIZE ITS RECOVERY OF COSTS 93032 MARCH 1995 The Medical Board Needs To Maximize Its Recovery of Costs 93032, March 1995…

Department of Rehabilitation: Business Enterprise Program for the Blind Financial Report Year Ended June 30, 1994 August 1995 93031 August 1995 93031 Table of Contents Summary S-1 Introduction 1…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE DEPARTMENT OF INSURANCE CANNOT COMPLETELY IDENTIFY ITS COSTS FOR IMPLEMENTING PROPOSITION 103 AND PERFORMING EXAMINATIONS 93030 APRIL 1994 The…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE STATE'S CONTRIBUTIONS TO THE PUBLIC EMPLOYEES' RETIREMENT SYSTEM AND THE STATE TEACHERS' RETIREMENT SYSTEM 93028 APRIL 1994 The State's Contributions to…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE VETERANS HOME OF CALIFORNIA HAS NOT MAXIMIZED REVENUE FROM RESIDENTS AND REIMBURSEMENTS FROM THE FEDERAL GOVERNMENT 93027 APRIL 1994 The Veterans Home…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE BOARD OF EQUALIZATION'S TAX SETTLEMENT PROGRAM HAS ACHIEVED THE LEGISLATURE'S INTENT 93026 MARCH 1994 March 17, 1994 93026 The Governor of California…

REPORT BY THE STATE AUDITOR OF CALIFORNIA THE FRANCHISE TAX BOARD'S TAX SETTLEMENT PROGRAM HAS ACHIEVED THE LEGISLATURE'S INTENT 93025 MARCH 1994 March 17, 1994 93025 The Governor of California…

REPORT BY THE STATE AUDITOR OF CALIFORNIA A Review of the Department of Motor Vehicles' Administration of the Collegiate License Plate Program 93022 December 1993 December 30, 1993 93022 The…

REPORT BY THE STATE AUDITOR OF CALIFORNIA A Review of the Accomplishment of Goals Designed To Reduce Drug and Alcohol Abuse in California 93017 September 1993 TABLE OF CONTENTS Results in Brief 1…

REPORT BY THE STATE AUDITOR OF CALIFORNIA A REVIEW OF THE STATE'S BOND SALES FOR 1991 AND 1992 93016 January 1994 A Review of the State's Bond Sales for 1991 and 1992 93016, January 1994 California…

REPORT BY THE STATE AUDITOR OF CALIFORNIA AN ANALYSIS OF THE STATE'S COMPLIANCE WITH REQUIREMENTS FOR CONSULTANT CONTRACTS 93015 APRIL 1994 April 14, 1994 93015 The Governor of California President…

REPORT BY THE STATE AUDITOR OF CALIFORNIA The Department of Health Services' Information on Drug Treatment Authorization Requests 93012 October 1993 October 5, 1993 93012 The Governor of California…

REPORT BY THE STATE AUDITOR OF CALIFORNIA A Review of the Reports Submitted By the Department of Corrections and the Department of the Youth Authority on the Early Intervention Program 93011 January…