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Fiscal Practices and Internal Controls of the California Department of Corrections
From the Introduction section of the Auditor's report:
As the agency responsible for overseeing and managing California's 33 prisons (institutions), the California Department of Corrections (department) operates the largest prison system in the United States. For fiscal year 2001-02, the department projected that it would need 46,548 employees to fulfill its responsibilities. The department's mission is to control, care for, and treat men and women who are convicted of serious crimes or admitted to the State's civil narcotics program and who are then placed in the department's Institution, Health Care Services, or Community Correctional programs. The department is organized into four programs: Central Administration, Health Care Services, Community Correctional (Paroles), and Institution. Through the Institution Program, the department provides prison inmates with safe, secure detention facilities and necessary services, such as food, clothing, and medical care. As Figure 1 on the following page illustrates, costs for this program alone represent $3.5 billion, or roughly 73 percent, of the $4.8 billion that is the department's total approved budget from all funding sources for fiscal year 2001-02.
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