2014-041 - Status of Recommendations
Recommendations Not Fully Implemented After One Year: The Omnibus Audit Accountability Act of 2006
As required by the Omnibus Audit Accountability Act of 2006 (Accountability Act), the California State Auditor (state auditor) presents its report on the status of recommendations that are more than one year old and have not been fully implemented by the entities we audited.
State Entities
From November 2007 through October 2013, the state auditor issued 118 reports that related to audits or investigations of state agencies. These reports were requested through the Joint Legislative Audit Committee, legislation, or as a result of an investigation.1 The state auditor made 1,486 recommendations to the audited state agencies in those reports.2 While the state agencies implemented many of the recommendations, the state auditor identified 301 recommendations made to 44 state agencies that had been outstanding at least one year and not fully implemented. Of the 301 recommendations, 167 appeared in last year’s report. Based on recent responses obtained from state agencies, the state auditor determined that 258 of the 301 recommendations remain not fully implemented.
Nonstate Entities
From January 2011 through October 2013, the state auditor issued 13 reports that included nonstate entities, and made 167 recommendations to these entities. While these nonstate entities implemented many of the recommendations, the state auditor identified 64 recommendations made to 15 of these entities that had been outstanding at least one year and not fully implemented. Of the 64 recommendations, 52 appeared in last year’s report. Based on recent responses obtained from these nonstate entities, the state auditor determined that 32 of the 64 recommendations remain not fully implemented.
As noted in the Results in Brief section of our report, the tables summarize and provide information on recommendations issued between November 2007 and October 2013. The links below provide you with each of the tables presented in the report—in an interactive format to supplement the information in the report. Each table provides you further details regarding the implementation of recommendations that were not fully implemented since the prior year's report.
- Table 1 - Recommendations More Than Five Years Old That Are Still Not Fully Implemented (Reports Issued Between November 2007 and October 2008)
- Table 2 - Recommendations More Than One Year Old That Are Still Not Fully Implemented (Reports Issued Between November 2008 and October 2013)
- Table 3 - Recommendations More Than One Year Old That Were Fully Implemented Since Last Year's Report or the Entity's One-Year Response
- Table 4 - Recommendations More Than One Year Old Made to Nonstate Entities
1 Excludes the statewide single audit (financial and federal compliance audits), which is mandated as a condition of California receiving federal funding. The recommendations made in those audits are followed up and reported each year in the state auditor’s annual report on California’s Internal Control and State and Federal Compliance. As of January 1, 2010, the state auditor began reporting as required on the status of recommendations made in investigative reports. The state auditor initiated the investigations in response to whistleblower complaints or other information suggesting improper governmental activities.
2 Excludes recommendations for legislative changes. We report such recommendations in a separate report to the Legislature.