Report 2020-301 Recommendations
When an audit is completed and a report is issued, auditees must provide the State Auditor with information regarding their progress in implementing recommendations from our reports at three intervals from the release of the report: 60 days, six months, and one year. Additionally, Senate Bill 1452 (Chapter 452, Statutes of 2006), requires auditees who have not implemented recommendations after one year, to report to us and to the Legislature why they have not implemented them or to state when they intend to implement them. Below, is a listing of each recommendation the State Auditor made in the report referenced and a link to the most recent response from the auditee addressing their progress in implementing the recommendation and the State Auditor's assessment of auditee's response based on our review of the supporting documentation.
Recommendations in Report 2020-301: Judicial Branch Procurement: Courts Generally Met Procurement Requirements, but Some Need to Improve Their Payment Practices (Release Date: January 2021)
| Recommendations to Superior Court of California, County of Alameda | ||
|---|---|---|
| Number | Recommendation | Status |
| 1 | To ensure that it expends public funds appropriately, the court should immediately require staff to match invoices to appropriate supporting documentation and to adhere to the established authorization limits when approving invoices. |
Fully Implemented |
| 4 | To comply with the requirements of state law, each court should immediately implement policies and procedures for notifying the State Auditor within 10 business days of entering into all contracts with estimated values over $1 million, except those contracts exempted from the notification requirement in state law. |
Fully Implemented |
| 8 | To ensure appropriate administration and review of its contracts, by July 1, 2021, the court should revise its local contracting manual to include a contract administration plan and legal review policy, as recommended by the judicial contracting manual. |
Fully Implemented |
| Recommendations to Superior Court of California, County of Contra Costa | ||
|---|---|---|
| Number | Recommendation | Status |
| 5 | To comply with the requirements of state law, each court should immediately implement policies and procedures for notifying the State Auditor within 10 business days of entering into all contracts with estimated values over $1 million, except those contracts exempted from the notification requirement in state law. |
Fully Implemented |
| Recommendations to Superior Court of California, County of Lake | ||
|---|---|---|
| Number | Recommendation | Status |
| 2 | To reduce the risk of improper payments, by July 1, 2021, the court should revise its payment process to incorporate an alternative safeguard in any instance when it is not practical to fully separate payment duties. |
Fully Implemented |
| 9 | To ensure appropriate administration of its contracts, by July 1, 2021, the court should revise its local contracting manual to include a contract administration plan, as recommended by the judicial contracting manual. |
Fully Implemented |
| Recommendations to Superior Court of California, County of Orange | ||
|---|---|---|
| Number | Recommendation | Status |
| 3 | To ensure appropriate approval of all payments, by July 1, 2021, the court should revise its payment process to consistently require two levels of approval for all invoices above a certain dollar limit. |
Fully Implemented |
| 6 | To comply with the requirements of state law, each court should immediately implement policies and procedures for notifying the State Auditor within 10 business days of entering into all contracts with estimated values over $1 million, except those contracts exempted from the notification requirement in state law. |
Fully Implemented |
| Recommendations to Superior Court of California, County of San Bernardino | ||
|---|---|---|
| Number | Recommendation | Status |
| 7 | To comply with the requirements of state law, each court should immediately implement policies and procedures for notifying the State Auditor within 10 business days of entering into all contracts with estimated values over $1 million, except those contracts exempted from the notification requirement in state law. |
Fully Implemented |