Report 2011-103 Recommendation 5 Responses
Report 2011-103: California's Mutual Aid System: The California Emergency Management Agency Should Administer the Reimbursement Process More Effectively (Release Date: January 2012)
Recommendation #5 To: Emergency Management Agency
To make certain that local agencies calculate correctly their average actual hourly rates, if Cal EMA determines that the local agencies' rates are incorrect, it should advise the agencies to recalculate the rates reported in their salary survey. Local agencies that fail to submit accurate average actual hourly rates should be subject to the base rates.
Annual Follow-Up Agency Response From October 2016
Cal OES has completed four audit reports on local fire agencies salary surveys and provided the reports to the State Auditor. Cal OES will continue to include the salary survey audits in its annual plan and will complete them as our audit schedule permits.
- Completion Date: October 2016
California State Auditor's Assessment of Annual Follow-Up Status: Fully Implemented
Annual Follow-Up Agency Response From October 2015
Cal OES has completed four audit reports on local fire agencies salary surveys and provided them to the State Auditor. Cal OES will continue to include the salary survey audits in its annual plan and will complete them as our audit schedule permits.
- Estimated Completion Date: December 2016
California State Auditor's Assessment of Annual Follow-Up Status: Not Fully Implemented
Annual Follow-Up Agency Response From October 2014
Cal OES has provided to the State Auditor copies of four audit reports completed on local fire agencies salary surveys. Cal OES will continue to audit a sample of local fire agencies salary surveys to comply with the audit recommendation.
- Completion Date: December 2013
California State Auditor's Assessment of Annual Follow-Up Status: Not Fully Implemented
This recommendation is contingent upon Cal OES conducting salary survey audits. In October 2014, Cal OES stated that it had not started any new salary survey audits for 2014 because it had only two auditors. Cal OES also stated that the salary survey audits are included in its annual audit plan and will be completed as the audit schedule permits.
- Auditee did not substantiate its claim of full implementation
Annual Follow-Up Agency Response From October 2013
The Fire and Rescue Division has coordinated with the Cal OES Audit Office to conduct audits of the local fire agencies salary survey to substantiate the average actual hourly rates. The audits began in 2013 and are on-going. To date, 4 local government fire agencies have been audited and an additional 20 will be audited in the coming months. Moreover, we hold annual committee meetings to discuss improving performance and outreach for all parties involved. This year we held 5 workshops statewide to instruct local fire agencies on how to develop accurate rates while understanding the methodologies behind them. We also hold individual meetings with local fire agencies to give them one on one instruction and support if need be.
We are currently in the process of setting up meetings to meet with the paying entities signatory to the agreement to discuss inaccurate rates reported by local fire agencies and future policies and contract language that will resolve how to proceed with this matter.
- Completion Date: August 2013
California State Auditor's Assessment of Annual Follow-Up Status: Not Fully Implemented
Cal EMA did not provide copies of its audit reports for the four local government fire agencies.
- Auditee did not substantiate its claim of full implementation
1-Year Agency Response
Cal EMA stated it is working with the Internal Audit office to conduct annual audits of the local agency's average actual hourly rates to ensure accuracy. Cal EMA also stated that, if it determines the local agencies' hourly rates are incorrect, it will advise them to recalculate the rates.
- Response Date: February 2013
California State Auditor's Assessment of 1-Year Status: Pending
6-Month Agency Response
Cal EMA did not address this recommendation, which is contingent upon the results of its audit of a sample of the local agencies' invoices. (See 2013-406, p. 73)
- Response Date: September 2012
California State Auditor's Assessment of 6-Month Status: Pending
All Recommendations in 2011-103
Agency responses received after June 2013 are posted verbatim.