Report 2008-115 All Recommendation Responses

Report 2008-115: 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 (Release Date: October 2008)

Recommendation #1 To: Fish and Wildlife, Department of

To ensure that the fish stamp program fulfills its intended benefit, Fish and Game should work with the committee to develop a spending plan that focuses on identifying and funding viable projects and on monitoring revenues to assist Fish and Game in effectively using the fish stamp revenues.

Annual Follow-Up Agency Response From January 2011

The Department of Fish and Game Bay-Delta Sport Fishing Enhancement Stamp Grant Program Spending Plan was completed and approved by the director in January 2010. (See 2010-041 p. 115)

California State Auditor's Assessment of Annual Follow-Up Status: Fully Implemented

Recommendation #2 To: Fish and Wildlife, Department of

To track and report project costs adequately, Fish and Game should improve the tracking of individual project expenditures by assigning each fish stamp project its own project cost account within the accounting system.

1-Year Agency Response

Fish and Game reports that fish stamp staff now use appropriate index and PCA codes to identify fish stamp expenditures by project. Fish and Game also reported that project managers within the department now approve all expenditures and report to fish stamp staff. Fish and Game told us that the appropriate adjustments have been made to reimburse the General Fund and charge the fish stamp account for the lease payments. Fish and Game stated that the advisory committee receives detailed financial overviews that include actual project and administrative expenditures, as well as project status. Lastly, Fish and Game reported that fish stamp staff are aware of the need to communicate accurately to the committee and are doing their utmost to provide accurate information. (See 2010-406 p. 254)

California State Auditor's Assessment of 1-Year Status: Fully Implemented

Recommendation #3 To: Fish and Wildlife, Department of

To track and report project costs adequately, Fish and Game should require that project managers approve all expenditures directly related to their projects. Project managers should periodically reconcile to accounting records the records for their respective projects and should report expenditures to the staff responsible for preparing the advisory committee reports.

1-Year Agency Response

Fish and Game reports that fish stamp staff now use appropriate index and PCA codes to identify fish stamp expenditures by project. Fish and Game also reported that project managers within the department now approve all expenditures and report to fish stamp staff. Fish and Game told us that the appropriate adjustments have been made to reimburse the General Fund and charge the fish stamp account for the lease payments. Fish and Game stated that the advisory committee receives detailed financial overviews that include actual project and administrative expenditures, as well as project status. Lastly, Fish and Game reported that fish stamp staff are aware of the need to communicate accurately to the committee and are doing their utmost to provide accurate information. (See 2010-406 p. 254)

California State Auditor's Assessment of 1-Year Status: Fully Implemented

Recommendation #4 To: Fish and Wildlife, Department of

To make certain that it provides complete and accurate information to the committee, Fish and Game should, at least annually, provide the committee with written reports of actual project expenditures and detailed information on project status as well as total administrative expenditures.

1-Year Agency Response

Fish and Game reports that fish stamp staff now use appropriate index and PCA codes to identify fish stamp expenditures by project. Fish and Game also reported that project managers within the department now approve all expenditures and report to fish stamp staff. Fish and Game told us that the appropriate adjustments have been made to reimburse the General Fund and charge the fish stamp account for the lease payments. Fish and Game stated that the advisory committee receives detailed financial overviews that include actual project and administrative expenditures, as well as project status. Lastly, Fish and Game reported that fish stamp staff are aware of the need to communicate accurately to the committee and are doing their utmost to provide accurate information. (See 2010-406 p. 254)

California State Auditor's Assessment of 1-Year Status: Fully Implemented

Recommendation #5 To: Fish and Wildlife, Department of

To make certain that it provides complete and accurate information to the committee, Fish and Game should ensure that the information it communicates to the committee is accurate.

1-Year Agency Response

Fish and Game reports that fish stamp staff now use appropriate index and PCA codes to identify fish stamp expenditures by project. Fish and Game also reported that project managers within the department now approve all expenditures and report to fish stamp staff. Fish and Game told us that the appropriate adjustments have been made to reimburse the General Fund and charge the fish stamp account for the lease payments. Fish and Game stated that the advisory committee receives detailed financial overviews that include actual project and administrative expenditures, as well as project status. Lastly, Fish and Game reported that fish stamp staff are aware of the need to communicate accurately to the committee and are doing their utmost to provide accurate information. (See 2010-406 p. 254)

California State Auditor's Assessment of 1-Year Status: Fully Implemented

Recommendation #6 To: Fish and Wildlife, Department of

Fish and Game should reimburse its general fund appropriation for the lease payments that should have been paid from the fish stamp account.

1-Year Agency Response

Fish and Game reports that fish stamp staff now use appropriate index and PCA codes to identify fish stamp expenditures by project. Fish and Game also reported that project managers within the department now approve all expenditures and report to fish stamp staff. Fish and Game told us that the appropriate adjustments have been made to reimburse the General Fund and charge the fish stamp account for the lease payments. Fish and Game stated that the advisory committee receives detailed financial overviews that include actual project and administrative expenditures, as well as project status. Lastly, Fish and Game reported that fish stamp staff are aware of the need to communicate accurately to the committee and are doing their utmost to provide accurate information. (See 2010-406 p. 254)

California State Auditor's Assessment of 1-Year Status: Fully Implemented

Recommendation #7 To: Fish and Wildlife, Department of

To ensure that employees appropriately charge their time to fish stamp projects, Fish and Game should provide guidelines to Fish and Game employees concerning when to charge activities to the fish stamp account.

1-Year Agency Response

Fish and Game reports that fish stamp staff were provided with guidelines concerning when to charge activities to the fish stamp account. Additionally, Fish and Game also indicated that past inappropriate payroll charges to the fish stamp account have been corrected and that fish stamp staff currently review accounting reports for inappropriate charges. Fish and Game also stated it identified other inappropriate expenditures charged to the fish stamp account and made appropriate accounting adjustments. (See 2010-406 p. 255)

California State Auditor's Assessment of 1-Year Status: Fully Implemented

Recommendation #8 To: Fish and Wildlife, Department of

To ensure that employees appropriately charge their time to fish stamp projects, Fish and Game should discontinue the current practice of charging payroll costs to the fish stamp account for employee activities we identified as not pertaining to the program. In addition, Fish and Game should determine whether it inappropriately charged any other expenditures to the fish stamp account and make the necessary accounting adjustments.

1-Year Agency Response

Fish and Game reports that fish stamp staff were provided with guidelines concerning when to charge activities to the fish stamp account. Additionally, Fish and Game also indicated that past inappropriate payroll charges to the fish stamp account have been corrected and that fish stamp staff currently review accounting reports for inappropriate charges. Fish and Game also stated it identified other inappropriate expenditures charged to the fish stamp account and made appropriate accounting adjustments. (See 2010-406 p. 255)

California State Auditor's Assessment of 1-Year Status: Fully Implemented

All Recommendations in 2008-115

Agency responses received after June 2013 are posted verbatim.