Appendix V

Encumbrance Balances at June 30, 2003
Department Encumbrance Balance Process(es) for Monitoring Encumbrances
Department of Water Resources $213,090,330 BSA has performed special audits of encumbrance balances in FYs 2001–02 and 2002–03. Also audited by OSAE and DWR’s internal audits office. Division of Fiscal Services monitors internally via reports.
Board of Corrections $77,280,386Never been audited. Accounting monitors via monthly encumbrance reports.
Department of Parks and Recreation $61,551,486Audited by internal auditors. Monitored by department accounting office.
Office of Criminal Justice and Planning $55,830,339Office no longer exists. OSAE is currently reviewing records.
Energy Resources Conservation & Development $52,728,838Periodic audits by OSAE. Monitored by  department accounting office.
State Coastal Conservancy $50,263,789Never been audited. Monitored by department accounting office.
Judicial $34,902,476 Didn’t respond to survey.
Department of Forestry and Fire Protection $34,782,867 Never been formally audited. CALSTARS  monthly reports to program managers for monitoring.
State Water Resources Control Board $31,241,095 OSAE recently reviewed encumbrance policies as part of an internal control audit. Accounting monitors via CALSTARS encumbrance reports.
California Youth Authority $25,329,484 Never been audited. Monitored by accounting office.
Department of Health Services $17,950,244 Annual audit by BSA and internal auditors. Monitored by department accounting office.
Caltrans $16,706,559 Annual audit by BSA and internal auditors. Monitored by department accounting office.
Secretary of State $15,423,167 Never been audited. Monitored internally by budget office as part of the year-end process.
Public Utilities Commission $14,326,347Never been audited. Monitored by accounting office.
Source: State Controller’s Office Encumbrance
Report Departmental Budget Units