Longer sentences due to three strikes represent a significant cost -- Recommendations -- A small portion of the inmate population accounts for most contracted specialty health care costs -- Recommendations -- Vacant positions, medical guarding, and leave accruals influence overtime costs -- Recommendations -- Appendix : Serious or violent felonies as defined by California state law -- Responses to the Audit : California Department of Corrections and Rehabilitation -- California State Auditor's comments on the response from the California Department of Corrections and Rehabilitation -- California Prison Health Care Services -- California State Auditor's Comment on the Response from California Prison Health Care Services.