Report 2015-047 Recommendation 5 Responses

Report 2015-047: The State Bar of California: Its Lack of Transparency Has Undermined Its Communications With Decision Makers and Stakeholders (Release Date: May 2016)

Recommendation #5 To: Bar of California, State

To reduce the risk of errors in financial reporting, the State Bar should update its procedures on management's review and approval of financial statements.

6-Month Agency Response

see 60-day response.

California State Auditor's Assessment of 6-Month Status: Fully Implemented

The State Bar established a policy stating, "All financial reports (quarterly, annual, external and internal financial reports) are required to be reviewed and approved by the Chief Financial Officer and the Chief Operating Officer before releasing for Board presentation or legislative filing."


60-Day Agency Response

Staff has updated the fiscal policies and incorporated this procedure (section VII in the General Accounting Policy). In the revised policies, all quarterly financial reports and annual financial statements are required to be reviewed and approved by the Chief Operating Officer before presenting to the Board and filing with the Legislature.

California State Auditor's Assessment of 60-Day Status: Pending

The State Bar plans to submit supporting documentation at its 6 month response.


All Recommendations in 2015-047

Agency responses received are posted verbatim.