Report 2021-616 Recommendation 9 Responses

Report 2021-616: Board of State and Community Corrections: Its Administration of Coronavirus Emergency Supplemental Funds Has Been Marred by Delays, Unfair Awards, and Insufficient Monitoring (Release Date: October 2021)

Recommendation #9 To: State and Community Corrections, Board of

To ensure that CDCR and the counties spend CESF funds appropriately and in a timely manner, Community Corrections should immediately develop and implement a plan to begin monitoring the use of CESF funds. This plan should include steps to ensure that it obtains and reviews required reports on time, takes action based on what it finds, and employs a strategy to identify potential instances of counties using CESF funds to supplant other funding.

The BSCC monitored grantee spending of the CESF awards. BSCC conducted financial desk reviews, virtual site visits and conducted limited in-person site visits.

California State Auditor's Assessment of Status: Pending

Although Community Corrections demonstrated during a previous response that it had conducted some limited financial desk reviews of counties' CESF funds, it has not demonstrated that it has conducted virtual site visits or in-person site visits as it asserts. Further, Community Corrections has not demonstrated that it has developed and implemented a plan for monitoring the use of CESF funds, including that it obtains and reviews required reports on time, the actions it will take based on what it finds, or a strategy to identify potential instances of counties using CESF funds to supplant other funding. We look forward to reviewing Community Corrections' progress toward implementing this recommendation during future responses.

The BSCC has and will continue to monitor grantee spending of the CESF awards. The BSCC has conducted financial desk reviews, virtual site visits, and scheduled in-person site visits. The BSCC will continue its virtual and in-person monitoring until the CESF Program concludes.

California State Auditor's Assessment of Status: Pending

Although Community Corrections demonstrated during a previous response that it had conducted some limited financial desk reviews of counties' CESF funds, it has not demonstrated that it has conducted virtual site visits or in-person site visits as it asserts. Further, Community Corrections has not demonstrated that it has developed and implemented a plan for monitoring the use of CESF funds, including that it obtains and reviews required reports on time, the actions it will take based on what it finds, or a strategy to identify potential instances of counties using CESF funds to supplant other funding. We look forward to reviewing Community Corrections' progress toward implementing this recommendation during future responses.

The BSCC has and will continue to monitor grantee spending of the CESF awards. The BSCC has conducted financial desk reviews, virtual site visits, and scheduled in-person site visits. The BSCC will continue its virtual and in-person monitoring until the CESF Program concludes.

California State Auditor's Assessment of Status: Pending

Although Community Corrections demonstrated during a previous response that it had conducted some limited financial desk reviews of counties' CESF funds, it has not demonstrated that it has conducted virtual site visits or in-person site visits as it asserts. Further, Community Corrections has not demonstrated that it has developed and implemented a plan for monitoring the use of CESF funds, including that it obtains and reviews required reports on time, the actions it will take based on what it finds, or a strategy to identify potential instances of counties using CESF funds to supplant other funding. We look forward to reviewing Community Corrections' progress toward implementing this recommendation during future responses.

The BSCC has and will continue to monitor grantee spending of the CESF awards. The BSCC has conducted financial desk reviews, virtual site visits, and scheduled in-person site visits. The BSCC will continue its virtual and in-person monitoring until the CESF Program concludes.

California State Auditor's Assessment of Status: Pending

Although Community Corrections demonstrated during a previous response that it had conducted some limited financial desk reviews of counties' CESF funds, it has not demonstrated that it has conducted virtual site visits or in-person site visits as it asserts. Further, Community Corrections has not demonstrated that it has developed and implemented a plan for monitoring the use of CESF funds, including that it obtains and reviews required reports on time, the actions it will take based on what it finds, or a strategy to identify potential instances of counties using CESF funds to supplant other funding. We look forward to reviewing Community Corrections' progress toward implementing this recommendation during future responses.

The BSCC has and will continue to monitor grantee spending of the CESF awards. The BSCC has conducted financial desk reviews, virtual site visits, and scheduled in-person site visits. The BSCC will continue its virtual and in-person monitoring until the CESF Program concludes.

California State Auditor's Assessment of Status: Pending

Although Community Corrections demonstrated during a previous response that it had conducted some limited financial desk reviews of counties' CESF funds, it has not demonstrated that it has conducted virtual site visits or in-person site visits as it asserts. Further, Community Corrections has not demonstrated that it has developed and implemented a plan for monitoring the use of CESF funds, including that it obtains and reviews required reports on time, takes action based on what it finds, and employs a strategy to identify potential instances of counties using CESF funds to supplant other funding. We look forward to reviewing Community Corrections' progress toward implementing this recommendation during future responses.

The BSCC has and will continue to monitor grantee spending of the CESF awards. The BSCC has conducted financial desk reviews, virtual site visits, and scheduled in-person site visits. The BSCC will continue its virtual and in-person monitoring until the CESF Program concludes.

California State Auditor's Assessment of Status: Pending

Although Community Corrections demonstrated during a previous response that it had conducted some limited financial desk reviews of counties' CESF funds, it has not demonstrated that it has conducted virtual site visits or in-person site visits as it asserts. Further, Community Corrections has not demonstrated that it has developed and implemented a plan for monitoring the use of CESF funds, including that it obtains and reviews required reports on time the actions it will take based on what it finds or a strategy to identify potential instances of counties using CESF funds to supplant other funding. We look forward to reviewing Community Corrections' progress toward implementing this recommendation during future responses.

The BSCC has and will continue to monitor grantee spending of the CESF awards. The BSCC has conducted financial desk reviews, virtual site visits, and scheduled in-person site visits. The BSCC will continue its virtual and in-person monitoring until the CESF Program concludes.

California State Auditor's Assessment of Status: Pending

Community Corrections did not provide documentation to support its assertion that it has conducted financial desk reviews, virtual site visits, or in-person visits to monitor the use of CESF funds. Additionally, it has not provided documentation of a plan for monitoring the use of CESF funds. Thus, we look forward to reviewing its progress during future responses.

The BSCC has and will continue to monitor grantee spending of the CESF awards. Grantee spending on initial invoices did not include expenditures. As grantee spending has increased from $0 to actual expenses, the BSCC has begun financial desk reviews of submitted expenditures. In addition, the BSCC has identified grantees that would benefit from virtual or in-person visits beginning in January 2022. The BSCC will continue its virtual and in-person monitoring until the CESF Program concludes.

California State Auditor's Assessment of Status: Pending

Community Corrections did not provide documentation to support its claims of full implementation. Thus, until it does so, we will report this recommendation as not fully implemented.

All Recommendations in 2021-616

Agency responses received are posted verbatim.