Scope and Methodology
The Joint Legislative Audit Committee (Audit Committee) directed the California State Auditor to examine Food and Agriculture’s oversight of the Pet Lover’s Fund. Specifically, we reviewed Food and Agriculture’s processes and plans for awarding grants and promoting the Pet Lover’s plate. The table below lists the objectives that the Audit Committee approved and the methods we used to address them.
|1||Review and evaluate the laws, rules, and regulations significant to the audit objectives.||Reviewed relevant state laws, rules, regulations, and best practices related to the Pet Lover’s program, including the authority and responsibilities of the Veterinary Board and Food and Agriculture.|
|2||To determine whether the program fund is administered in accordance with applicable requirements and Food and Agriculture is using funding for its intended purpose, conduct the following::
a. Identify the current balance available in the program fund.
b. Identify the total amount of funding generated and awarded through the program since its inception.
c. Determine the program fund’s annual costs, including administrative costs and expenditures for marketing and promotional activities.
|3||Review and evaluate the process for distributing the program’s funds from the time Food and Agriculture receives them, including the length of time it takes for funds to pass through each stage before being awarded as grants, and whether the process for awarding grants meets statutory requirements.||Interviewed staff and reviewed documentation from Food and Agriculture to determine the time it took to disburse funds for grants, from receipt to payment of invoice. Food and Agriculture pays grants on a reimbursement basis. We reviewed an invoice from each grantee and found that Food and Agriculture paid them within a reasonable time frame.|
|4||Identify the efforts that Food and Agriculture has made to collaborate with eligible nonprofit organizations in developing and implementing the program. In addition, determine whether Food and Agriculture has contracted for marketing and promotional activities as allowed.||
|5||Review and evaluate Food and Agriculture’s policies, procedures, and practices for awarding the program’s grants to veterinary facilities to determine the following:
a. The process for awarding program fund grants is consistent with applicable requirements and best practices, including that the process prioritizes any specific characteristics of veterinary facilities.
b. For a selection of approved and denied grant applications, evaluate whether Food and Agriculture awarded or denied grant funds consistent with statutory requirements.
|6||Identify the nonprofit organizations that contributed to the advancement of the program by securing plate registrations, and assess Food and Agriculture’s process for receiving input from these organizations.||
|7||Review and assess any other issues that are significant to the audit.||Interviewed Veterinary Board staff and reviewed documentation to determine how it spent administrative funds in fiscal years 2013–14 through 2017–18, and whether the spending complied with statutory requirements.|
Source: Analysis of Audit Committee’s audit request number 2019-121, state law, and information and documentation identified in the column titled Method.