State High-Risk Audit Program The California State Auditor’s Updated Assessment of Issues and Agencies That Pose a High Risk to the State
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CONTENTS
| HIGH-RISK ISSUE OR AGENCY | RESPONSIBLE AGENCY | REPORT SECTION | ON LIST SINCE |
|---|---|---|---|
| Introduction | |||
| New High-Risk Agency | |||
| Employment Development Department | Employment Development Department | EDD Is High-Risk Because of Inadequate Fraud Prevention and Claimant Service, as Well as a High Rate of Overturned Eligibility Decisions in Its Unemployment Insurance Program | 2023 |
| Retained on High-Risk List | |||
| State Management of COVID‑19 Federal Funds | Various Agencies | The State’s Management of COVID‑19 Federal Funds Continues to Be a High-Risk Issue | 2020 |
| State Financial Reporting and Accountability | Department of FI$Cal and Various Agencies | Late Financial Reporting Continues to Increase Risk to the State | 2020 |
| Information Security | California Department of Technology and Various Agencies | The State’s Information Security Remains a High-Risk Issue | 2013 |
| Information Technology Oversight | California Department of Technology | CDT Has Not Made Sufficient Progress in Its Oversight of State Information Technology Projects | 2007 |
| Water Infrastructure and Availability | Department of Water Resources and the Governor’s Office of Emergency Services | Climate Change and Aging Water Infrastructure Threaten California’s Water Supply and Public Safety | 2018 |
| Department of Health Care Services | Department of Health Care Services | Health Care Services Has Not Adequately Addressed Issues With Medi-Cal Eligibility, But It Has Made Improvements to Its MHSA Oversight | 2007 |
| Removed From High-Risk List | |||
| Higher Education | California State University and University of California | CSU and UC Have Made Efforts to Control Tuition and Fees in the Past Decade | 2013 |
| California State Teacher’s Retirement System | California State Teacher’s Retirement System | CalSTRS Has Implemented Corrective Action to Decrease the Risk Posed by Its Unfunded Liability | 2011 |
| Other Postemployment Benefits | Department of Finance, California Department of Human Resources, and California Public Employees’ Retirement System | The State Is Addressing Its OPEB Liabilities | 2007 |
| California Department of Public Health | California Department of Public Health | Public Health Has Made Sufficient Progress in Implementing Outstanding Recommendations | 2007 |
| Transportation Infrastructure | California Department of Transportation and California Transportation Commission | The State Has Made Sufficient Progress in Improving Its Transportation Infrastructure | 2007 |
| California Department of Corrections and Rehabilitation | California Department of Corrections and Rehabilitation | CDCR Is Making Progress in Improving Its Health Care Delivery | 2007 |
| Responses to the Audit | |||
| California Governor’s Office of Emergency Services (CalOES) | |||
| California State Auditor’s Comment on the Response From CalOES | |||
| California State Transportation Agency (CalSTA) | |||
| California Department of Public Health (Public Health) | |||
| California Department of Technology (CDT) | |||
| California State Auditor’s Comments on the Response From CDT | |||
| Department of Health Care Services (DHCS) | |||
| California Natural Resources Agency | |||
| The California State University Office of the Chancellor | |||
| California Employment Development Department (EDD) | |||
| California State Auditor’s Comments on the Response From EDD | |||
| Financial Information System for California (FI$Cal) | |||
| California State Auditor’s Comment on the Response From FI$Cal | |||
| Department of Finance (Finance) | |||
| California State Auditor’s Comments on the Response From Finance |
