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Home My WebLink AboutMINUTES - 07201999 - C216 C' HOUSING AUTHORITY OF THE COUNTY OF CONTRA COSTA TO: BOARD OF COMMISSIONERS FROM: Robert McEwan,Executive Director DATE: July 20, i 999 SUBJECT: ACCEPT INVESTMENT REPORT FOR THE QUARTER ENDING.TUNE 3Q, 1999 SPECIFIC REQUEST(S)OR RECO✓MEIN ATIONN( &BACKGROUND ANIS JUSTIFICATION 1. REGOMMETN'DED ACTION: ACCEPT the investr.ent report of the Housing Authority of the County of Contra Costa for the quarter ended June 3L, 1999 as required by SB564 (Ch 83). II. FINANCIAL IMPACT: 'None. For Reporting Purposes Only. III. REASONS FOR RECOMME,N-DAT.ONT/BAC GROTjN- 3 The Housi-ng Authority of the County of Contra Costa is required to comply with the new local goverment mvestment laws effective January 1, 1996. The quarterly investment report details all investments of the Housing Authority, including custodial institution, type of invest-ment, atno,,mt invested, yield, investment date, maturity date, investment period, and estimated maturity value. The investments are in accordance with the Investment Policy, ensuring safety, liquidity and yield. All investments are held in authorized investment securities. ISI. CONSEQUENCES OF NEGA T IVE ACTION: Eai!-ure to accept report would result in an audit finding of non compliance and could ultimately affect future funding from the U.S. Department of Housing and Urban Development. CON':INUED ON ATTACHMENT: YES SIGNATURE I.4 � RECOMMENDATION OF EXECUTIVE DIRECTOR RECOMMENDAT-ION OF BOARD COWMIT"IFEE APPROVE OTHER SIGNATUR (S): a k ACTION OF BOARD ON S t��3� APPROVED AS RECOMMENDED OTHER VOTE OF COMMISSIONERS F HEREBY CERTIFY THAT THIS IS A xx UNANb'_'✓IOLIS (ABSENT #4 TRUE AND CORRECT COPY OF AN AYES: NOES: ACTION TAKEN AND ENTERED ON THE ABSENT: ABSTAIN: MINUTES OF THE BOARD OF COMMISSIONERS ON THE DATE SHOWN. ATTESTED 1999 PHIL BATCHELOR,CLERK O THE BOARD OF COMMISSIONERS AND CO'UN TY ADMINISTRATOR" / ; "�, DEPUTY BY U HAedsac ntz\1NVBD0DR3'99.coc ROUSING AUTHORITY of the COUNTY of CONTRA COSTA INVESTMENT QUARTERLY REPORT turity ? Est. Matrity Duration vajue@ maturity 10'ustodiai institution.€ Investment hypes A ount'Mveated Yip#d Date �° ��#� c1 -Days 'data Certificate of Deposit 1 ,000.00 - r 716/99 119 177,396.30 Bank of Arnerica Certificate of Depoait 775,,,303.133 4.23% 3/9199 4.1 °l0 - 5/15/991 30/8/99 143 152,438.84 1 Certificate of Deposit 150,333.33 4.15% 5/16/99 �10/21/99 156 152,66x3.55 I�ert;� te�f C:a��:t —__ ; 0,000.00 ' _.. __ _ : 4.43% 1/29199 -- 7/16/99 163 153,037.31 cart tate of Deposit 15G,000.00 4.5-59/6212-6/99 8/�7/99, 182 153,403.15 Certificate Of Deposit _ 150,000.00 4.209/6 99 151,708.77 /certificate Of Deposit 150,333.00 4.20%' -- 3/1d9 6/2/99 154 152,658.08 ICertif€cate of Deposit 150,300.00 4.25%'. 6/21/99 11/8/99 140 152,445.211 ICert.f to of Deposit 150,000.00 4.15% 4/20/99 6/13199 112 151,310.14 saving 6,199.63 2.00%1 120 6,243.37 i savings 10,645.10 ! 2.40% 120 13,715.13 Savings 17,960.72 2.00% 120' 18,076.82 savmgs 10,361.32 2.00% �- 120 10,429.45 sav�nga x18,130.77 2.00% 120 X8,249.99 i Bank of Arrierica _ Totais 1,438,297.52 $ 1,451,372.56 's -- I West America Bank /Certificate of Deposit 236,754.34 4.35% 5/18/99 7/30/99 73 238,814.10 I1lertificate of Deposit 1,287,645.49 4.35%° 5/`93/99 _7/30/99 73 1,299,848.00 ertftate of repos t --- 70,030.30 4.35°l°�5116199' 7130/99 - 73 --X0,609.03 ICertif€cate of Deposit 28,723.53 : 4.40%I 5/18/99 7/30199 73 28,97_5.30_ 66- certificate to of Deposit 60,300.00 ' 4:35%i 5118/99 7130/39--7-36 3:522.0) Certificate of Deposit 31,588.56 4.40°/9; 5118/99 7/30/99 73 31,866.54 Cartificate of Deposit 40,000.00 4.35% 5/18199 7130/99'. 7340,348.00 Certificate of Depoa n 65,165.31 : 4.43% 5/18/39 7/33193' Z3 66.748.07 West America Bank dta#a _�— 1,820,877.72 1,936,732.00 a — - Frank'sir:Naf€Bank Certificate of Deposit 100,000.00 4.2.5 Yo 3126/991' 2/25100' 337 103,923.97 I !Capital Barak Certificate of Deposit 100,000.00 4.50®/°''; 2/25/991 8/25100'1 547 _ 106,743.84 I ' atier ai arti fte of DaDOat 100,000.00 5.15% 3115/99 7/14/931 121 101,707.26 Nationa#Bank sof ;Canby certificate o-!DeDaait 100,000.00 4.85% 6/18/9911 6/16/00'; 366 104,863.29 Farmers state Bank, ICertifi to of Deposit 130,00fl.00 4.85%� 6/16199 6/1213411 362 104,810.14 9 APs Finanda; Corporation. FNMA Discount Note 196,000.00 4.151% 2/81991 8/4/99: 177 199,945.38 iFNMA Discount Note 98,024.00 I 4.100%F 2/17/99 8/13/99 177 99,972.93 I FNMA Disccu st Note 98,022.53 4.150% 2/12/991 8/6/99'' 175 99,_972.51 j I F #MA Discount Note 127,778.47 4.700%1 9/9/98' 7/19/99', 313 132,526.47 AiM Financia# Ioney market 102,399.42 ! 132,399.42 E 104,457.57 1 104.457.97 ' 10mr;~unity state Bank certificate of Deposit 100,003 00 4.25%1 2/24,1991 2/24/00 365 134,250.00 $ 4,585,857.63 $ 4,664,080.14 - - COUNTY OF CONTRA COSTA Single Audit Reports Year Ended June 30, 1998 Table of Contents Page(s) Supplemental Schedule of Expenditures of Federal Awards........................................1 - 6 Notes to the Supplemental Schedule of Expenditures of Federal Awards............. .........7 - 9 Independent Auditor's Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of General Purpose Financial Statements Performed in Accordance with Government Auditing Standards........................... ..................... ...... 10 - 111 Independent Auditor's Report on Supplemental Schedule of Expenditures of Federal Awards and Suppiemental Schedules of Revenue and Expenditures.....__.... ...... ....... ............................... .......I..... 12 independent Auditor's Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A-11.33 ........... ......... .................13 - 14 Schedule of Findings and Questioned Costs ...........—...... ........................... .......15 - 18 Summary Schedule of Prior Audit Findings .................................................. ......— 19 SuvDiemental. Schedules of Revenue and Expenditures prepared by the Contra Supplemental Conu-nunity Services Department, Schedules I through 15 ...... ......-...... _20 - 34 COUNTY OF CONTRA COSTA Supplemental Schedule of Expenditures of Federal Awards Year Ended June 30, 1998 Catalog of federal Domestic Assistance Federal Federal Grartor/Pass-TTrouO.,Graptor/Frograrn Title Niunber(C;~DA) Expenditures U.S. DEPARTMENT OF AGRICULTURE Direct Programs: None $ _ Pass-Through State Department of Aging: Food Distribution 10.550 210,991 Pass-Throug,State Department of Social Services: Food Stamp Cluster: Food Stamps Program 10.551 34,026,406 State Administrative Matching Grants for Food Stamp Program 10.561 6,326,620 Pass-711hroug1h State Department of Education: Child Nutrition Cluster: School Breakfast Program 10.553 150,404 National School Lunch Program 10.555 150,403 Special Supplemental Food Program for Women,infants and Children 10.557 1,769,744 Sub-Total of Pass-E rough Programs 42,634,568 TOT-AL J.S.DEPARTNfNT OF AGR:CULTrJRE $ 42,634,568 U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Con:Ynunity Development Block Grants/Entitlement Grants: .Direct Programs 14.218 $ 3,347,867 Pass-Through City of Rich-mond 14.218 40,201 Sub-Total of Community Development Block Grants/Entitlement Grants 3,388,068 Other Direct Programs: Emergency Shelter Grants Program 14.231 98,600 Supportive:lousing Program 14.235 429,283 HONE'Thavestment Partnership Program 14.239 389,379 Housing Opportimities for People with AIDS 14.241 128,506 Sub-Total of Other Direct Programs 1_,045,768 TOTAL U.S. DEPARTNMNT OF HOUSING AND URBAN DEVELOPMENT $ 4,433,836 See notes to the supplemental schedule of expenditures of federal awards I COUNTY OF CONTRA COSTA Supplemental Schedule of Expenditures of Federal Awards Year Ended June 30, 1998 Catalog of Federal Domestic Assistance Federal Federal Grantor/Pass-Tlzouoi Grantor/Program Title Number(CFDA) Expenditures (Continued), U.S. DEPARTMENT OF JUSTICE Direct Programs: Local Law Enforcement Block Grant-Domestic Violence 16.592 $ 143,554 Public Safety and Comma-city Policing 16.710 1,296,582 Drug Court Star Program 16.585 231,474 3aveniie Justice and Delinquency Prevention-Special Emphasis 16.541 1,900,417 State Criminal Alien Assistance Program 16.572 474,915 Sub-T otal of Direct Programs 4,046,942 Pass-Through State Office of Criminal Justice Planning: Multidisciplinary Child Abuse Advocacy 16.575 69,989 Drug Control and System.Irr-provement-Formula Grant 16.579 744,225 Sub-Total ofPass-Through Programs 814,214 TOTAL U.S.DEPARTMENT OF JUSTLCE $ 4,861,156 U.S. DEPARTM NT OF LABOR Direct Programs: None $ - Pass-TlLrough State Department of Aging: Senior Community Service Employment Program 17.235 75,785 Pass-Through State Department of Employment Development: Jcb Training Partnership Act Cluster: Employment and Training Assistance-Dislocated Workers(DTPA Title H:) 17.246 4,291,755 Job Training Partnership Act(JT PA Title H) 17.250 2,359,183 Sub-Total of Pass-±iroug_h Programs 6,726,723 TOTAL U.S.DEPARTMENT OF LABOR $ 6,726,723 See Notes to the supplemental schedule of expenditures of federal awards 2 COUNTY OF CONTRA COSTA Supplernental Schedule of Expenditures of Federal Awards Year Ended June 30, 1998 Catalog of Federal Domestic Assistance Federal Federal Grantor/Pass-T1sough GrantorlProuam It Number(CF-DA) Expenditures (Continued) U.S.DEPARTMENT OF TRANSPORTATION Direct Programs: Airport Improvement Program 20.1106 $ 89,564 Pass-Through State Departrnent of Transportation: Highway Planning and Construction 20.205 2,482,927 Pass-TiirouLh State Office of raffinc Safety: State and Community--ighway Safety 20.600 159,905 Sub-Total of Pass-Through Programs 2,642,833 TOTAL U.S.DEPART'N EN1'OF 'RANSPORTAT ON $ 2,732,397 U.S.DEPARTMENT OF ENERGY Direct Programs: CA Preparation for Foreign Spent Nuclear Fuel Shipment 81.000 $ 62,014 Pass-Through State Deparunent of Corrmur3ty Services and Development: Weatherization Assistance for mow-Income Persons 81.042 72,064 TOTAL U.S.DEPARTMEENT OF ENERGY $ 134,078 FEDERAL.EMERGENCY MANAGEMENT AGENCY Direct Programs: None $ - Pass-Through State Office of Emergency Services: Public Assistance Grants 83.544 438,225 Emergency Management-State and Local Assistance 83.534 74,359 See notes to the supplemental schedule of expenditures of federal awards 3 COUNTY OF CONTRA COSTA Supplemental Schedule of Expend-itures of Federal Awards Year Ended Jane 30, 1998 Catalog of Federal Domestic Assistance Federal Federal Grantor/Pass-_-trough Grantor/Program Title Number(CFDA) Expenditures (Continued) FEDERAL EMERGENCY MANAGEMENT AGENCY,Continued Pass-Through 1Jrited Way: FEMLA Food aad Shelter Program 83.523 $ 50,000 Sub-Total of Pass-Through Programs 562,584 TOTAL FEDERAL EY—,ERGENCY V1A.NAGET'v1E,N'T AGENCY $ 562,584 U.S.DEPARTMENT OF EDUCATION Direct Programs: None $ Pass-71'vough State Library: Public Library Services 84.034 14,341 Pass-Through State Department of Alcohol and Drag Programs: Safe and Drug-Frew Schools and Communities-State Grants 84.186 137,148 Sub Total of Pass-Through Programs 151,489 TOTAL U.S.DEPARTMENT OF EDUCA-11ON $ 151,489 U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES Direct Programs: Project Grants for Health Services to the Hor eless 93.151 $ 184,169 Hansen's Disease National Ambulatory Care 93.215 221,679 Heady Suirt 93.640 7,679,415 Comm—,unity Food&Nuthtion 93.571 23,486 Sub-Total of Direct Programs 8,108,749 Child Care and Deve'.oarert Block Grants: Pass-71-sough State Depatnert of Health Services 93.575 2,139,036 Pass-7hrough State Department of Education 93.575 296,809 Sub-Total of Child Care and Development Bloch Grants 2,435,845 See rotes to the supplemental schedule of expenditures of federal awards 4 COUNTY OF CONTRA COSTA Supplemental Schedule of Expenditures of Federal Awards Year Ended June 30, 1998 Catalog of Federal Domestic Assistance Federal Federal Grantor/Pass-Through Grantor/Program'l'itle Number(CFDA) Expenditures (Continued) U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES, Continued Pass Trough State Depart _ent of Aging: Special Program for the Aging-Title VZ,Chapter 3- Program for Prevention of Elder Abuse,Neglect and Exploitation 93.041 $ 19,040 Special Program for the Aging-Title Ill,Part F- Disease Prevention and Health Promotion Services 93.043 48,399 Aging Cluster: Special Programs for the Aging-Title -21,Part B-Grants for Supportive Services and Senior Centers 93.044 808,505 Special Programs for the Aging-Title IIT,Part C-Nutrition Services 93.045 659,924 Special Programs for the Aging-Title M,Part D-In Hoare Services for Frail Older individuals 93.046 8,700 Health Care Financing Research,Demonstrations and Evaluations 93.779 19,102 Pass-Through State Department of Alcohol and Drag Programs: Block Grantor Community Menta Health Services 93.958 1,538,304 Block Grant far Prevention and Treatment of Substance Abuse 93.959 5,630,651 Pass-11rough State Department of Community Services and Development: Low-Income Home Energy Assistance 93.568 445,256 Co nmunity Serv~bces Block Grant 93.569 472,674 Community Services Block Grant Monitoring 93.999 36,050 Pass-Through State Departanent of Health Services: TB Control Local Assistance Funds/1-11V Related-IM 93.116 162,313 Acquired izau :3nodeficiency Syndrome(AIDS)Activity 93.118 105,000 Centers for Research and Demonstration for Health Promotion and Disease Prevention 93.135 696,834 Bike Head lnury Prevention 93.136 122,000 Protects for Assistance in Transition from Homelessness(PATH) 93.150 39,982 Child Health Disabilities Prevention 93.184 1,240,564 Immunization Assistance Program 93.268 234,256 See notes to the supplemental schedule of expenditures of federal awards 5 COUNTY OF CONTRA COSTA Supplemental Schedule of Expenditures of Federal Awards Year Ended June 30, 1998 Catalog of Federal Domestic Assistance Federal Federal Grantor/Pass-Through GrantorProgra*n Title Number(CFDA) Expenditures (Continued) U.S.DEPARTMENT OF HEALTH ANIS HCTMAN SERVICES,Continued Pass-Through State Department of Health Services,Continued: HIV Cluster: HIV Emergency Relief Project Grants 93.9:4 $ 971,204 T-1 V Emergency Relief Formula Grants 93.915 498,092 HIV Care Formula Grants 93.917 207,456 Health Programs for Refugees 93.987 50,000 Maternal and Child Health Services Block Grant 93.994 723,81: Pass-T"nsough State Department of Social Services: FPSP Planning 93.556 510,902 Temporary Assistance to Needy Families 93.558 57,363,450 Child Support Enforcement 93.563 8,548,726 Refugee and Entrant Assistance-State Administered Programs 93.566 149,193 Child Welfare Services-State Grants 93.645 694,983 Foster, Care-Title N-E 93.658 18,947,342 Adoption Assistance 93.659 2,479,022 Independent Living93.674 340,914 Pass-Through State Department of Veterans Affairs: ?Medical Assistance Program 93.778 43,245 Sub-Total of Pass-Through.Programs 106,251,742 TOTAL U.S.DEPART:HENT OF IHEALTH AND HUMAN SERVICES $ 114,360,491 TOTAL EXPENDITURES OF FEDERAL AWARDS $ 176,597,322 See notes to the supplemental schedule of expenditures of federal awards 6 COUNTY OF CONTRA COSTA Notes to the Supplemental Schedule of Expenditures of Federal Awards Year Ended June 30, 1998 ( } General The Supplemental Schedule of Expenditures of Federal Awards (the Schedule) presents the activity of all federal award programs of the County of Contra Costa, California (the County). The County's reporting entity is defined in note 1A of the County's general purpose financial statements. Federal awards received directly from federal agencies, as well as federal awards passed through to the County fron other governmental agencies, are included on the Schedule except for assistance related to Medical Assistance (Medi-Cal) and Medicare Hospital Insurance (Medicare) (see note 5). (2) Basis of Accounting The Schedule is presented using the modified accrual basis of accounting for governmental fends and full accrual basis of accounting for proprietary funds, which are described in note IC to the County's general purpose financial statements. (3) Relationship to General Purpose Financial Statements Federal award expenditures are primarily reported in the County's general purpose financial statements ire the general fund and special revenue funds. Revenues and expenditures related to the value of food stamps issued under the Food Stamps Program are not reflected in the County's general purpose financial statements as they are non-cash awards. Expenditures related to the Food Distribution Program are not reflected in the County's general purpose financial statements as these represent aid-in-kind. (4) Loan Programs The Community Development Block Grant and Rental Rehabilitation Grant programs (programs) sponsor several revolving loan programs, which are administered by various local financial institutions. The program has servicing and trust arrangements with the financial institutions to collect loan repayments. The funds will be returned to the County program upon repayment of the principal and interest, and will be recorded as program income at that time. Loans outstanding at June 30, 1998, were as follows: Community Development Block Grant Loans $ 1,408,024 Rental Rehabilitation Grant Loans 906,509 Other Commurnty Development Loans 127,961 Total outstanding ioan balances $ 2,442,494 7 COUNTY OF CONTRA COSTA Notes to the Supplemental Schedule of Expenditures of Federal Awards(Continued) Year Ended June 30, 1998 (5) Medi-Cal and Medicare Medi-Cal and Medicare expenditures are excluded from the accompanying Schedule. These expenditures represent costs related to fee for service programs; therefore, neither is considered a federal award program of the County for purposes of the Schedule or in determining major programs. The County assists the State in determining eligibility and provides Medi-Cal and Medicare services through County-owned health facilities. (6) Programs Funded Through the State Department of Community Services and Development The following table, requested by the State, is a summary of expenditures for selected programs funded through the State Department of Community Services and Development for the year ended June 30, 1998: Federal CFDA Number Description Amount 81.042 Weatherization Assistance for Low- Income Persons $ 72,064 93.568 Low-Income Dome Energy Assistance 445,256 93.569 Community Services Block Grant 472,674 93.999 Community Services Block Grant Monitoring 36,050 The detail of these programs, by contract, is included in the Supplemental Schedules section of this report. The amounts reported in the Supplemental Schedules are on the cash basis. (7) Programs Funded through the State Office of Criminal Justice Planning Following is a summary of revenues and expenditures by contract for programs funded by the State Office of Criminal Justice Planning: Total Federal Federal Contract CFDA Grant Personal Operating Revenues/ Number Number Amount Services Exoenditures Equipment Exnerdirures AA96010070 15.575 $70,000 $62,434 $ 600 $ 6,955 $ 69,989 097100070 16.579 570,673 549,225 -- 549,225 7D9601007015.579 195,000 127,498 44,507 22,995 195,000 8 COUNTY OF CONTRA COSTA Notes to the Supplemental Schedule of Expenditures of Federal Awards(Continued) Year Ended Jure 30, 1998 (8) Amount Provided to Subrecipients Of the federal expenditures presented in the Schedule, the County provided federal awards to subrecipients as follows: Federal CFDA Amount Provided Program Title Number to Subrecipients Community Development Block Grant/Entitlement Grants 14.218 $ 2,326,049 Emergency Shelter Grants Program 14.231 98,600 Supportive Housing Program 14.235 418,080 HOME Investment Partnership Program 14.239 186,956 Housing Opportunities for People with AIDS 14.241 34,672 Juvenile Justice and Delinquency Prevention- Special Emphasis 16.541 574,255 Drug Court Star Program 16.585 49,3338 Employment and Training Assistance — Dislocated Workers (DTPA Title III) 17.246 3,3617,293 Job Training Partnership Act (DTPA Title II) 17.250 1,872,221 FEMA Food and Shelter Program 83.523 50,000 Emergency Management — State and Local Assistance 83.534 114,876 Safe and Drug-Free Schools and Communities — State Grants 84.186 86,182 Centers for Research and Demonstration for Health Promotion and Disease Prevention 93.135 517,750 Projects for Assistance in Transition from Homelessness (PATH) 93.150 39,982 Immunization Assistance Program 93.268 64,412 Community Services Block Grant 93.569 127,273 Head Start 93.6001 1,695,927 Block Grant for Community Mental Health Services 93.958 426,100 Block Grant for Prevention and Treatment of Substance Abuse 93.959 4,051,156 Maternal and Child Health Services Block Grant 93.994 1,744 Community Services Block Grant Monitoring 93.999 35.653 Tota` amount provided to subrecipients 16 038.519 9 .�• rtne;s `'✓I.�;...._�"laza teVinli`.v__.e__ Macias,Giro&Company,:.P C-Wled Pub lc ACCOUnt—t6 925-2714, 7 MX TNS'v.:,.-.2,.0;-. 5",. .': INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAI, CONTROL OVER FINANCIAL REPOR'T'ING BASED ON AN AUDIT OF GENERAL PURPOSE .FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Supervisors County of Contra Costa, California We have audited the general purpose financial statements of the County of Contra Costa, California (County), as of and for the year ended June 30, 1998, and have issued our report thereon dated December 4, 1998, which was qualified because insufficient audit evidence exists to support the County's disclosures with respect to the year 2000 issue and whichincluded an explanatory paragraph due to changes in accounting and reporting for investments, pension plans and deferred compensation plan assets. Except as discussed in the preceding sentence, we conducted our audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the County's general purpose financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective o'. our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards. However, we noted certain immaterial instances of noncompliance, which we have reported to management of the County in a separate letter. Internal Control Over Financial Reporting In planning and performing our audit, we considered the County's internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion ori the general purpose financial statements and not to provide assurance on the internal control over financial reporting. However, we noted a certain. _natter involving the internal control_ over financial reporting and its operation that we consider to be a reportable condition. Reportable conditions involve matters coining to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgment, could adversely affect the County's ability to record, process, summarize, and report financial data consistent with the assertions of management in the general purpose financial statements. The reportable condition is described in the accompanying schedule of findings and questioned costs as item 98-1. �4c_u_..e_.._, -os!fin z -ange A, Dego C;,,-. _y a ..__.- ._s_"�a y A-ea 10 A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the general purpose financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, we do not believe that the reportable condition described above is a material weakness. Also, we noted other matters involving internal control over financial reporting, which we have reported to management of the County in a separate letter. This report is intended solely for the information and use of the Board of Supervisors, County management, and federal awarding agencies and pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties. --im - JA��- C� C �.�. Certified Public Accountants Walnut Creek, California December 4, 1998 . evi^ .�' _, . ._ A 94^95 Macias,Gini&Company.Lr Certified Public Ace oun'arts S25u27L v WX iiCl wwwn INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTAL SCHED1LT1__E OF EXPENDITURES OF FEDERAL AWARDS AND SUPPLEMENTAL SCHEDULES OF REVENUE AND EXPENDITURES Board of Supervisors County of Contra Costa, California We have audited the general purpose financial statements of the County of Contra Costa, California 'County), as of and for the year ended June 30, 1998, and have issued our report thereon dated December 4, 1.998, which was qualified because insufficient audit evidence exists to support the County's disclosures with respect to the year 2000 issue and which included an explanatory paragraph due to changes in accounting and reporting for investments, pension plans and deferred compensation plan assets. These general purpose financial statements are the responsibility of the County's management. Our responsibility is to express an opinion on these general purpose financial statements based on our audit. Except as discussed in the preceding paragraph, we conducted our audit in accordance with generally accepted auditing standards, the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the provisions of Office of Management and Budget (OMB) Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain. reasonable assurance about whether the general purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general purpose financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. Our audit was performed for the purpose of forming an opinion on the general purpose financial statements taken as a whole. The accompanying Supplemental Schedule of Expenditures of Federal Awards (the Schedule) is presented for purposes of additional analysis as required by OMB Circular A- 133. The accompanying Supplemental Schedules of Revenue and Expenditures (the Supplemental Schedules) are presented for purposes of additional analysis as required by the State Department of Community Services and Development. The Schedule and Supplemental Schedules are not a required part of the general purpose financial statements. Such information has been subjected to the auditing procedures applied in the audit of the general purpose financial statements and, in our opinion, except F tl e of#'acts of such adjustments, if any, as might have been determined to be necessary had we been able to audit management's assertions regarding year 2000 disclosures, is fairly stated, in all material respects, in relation to the generraal purpose financial statements taken as a whole. Qk— Certi;ned Public Accountants Walnut Creek, California December 4, 1998 C F,-_eE L 0 C AT ,;.,s __ . Ls An gel:_cs s Oran,ge Cou l r5g .,u. ;,v - y ? 12 P9,Y!i7ci'S ? A. :.e Kev' 3'C n._e__ V? __ .e.,' F. 45 Macias,Gini&Company L r C—fled? bilc_ Account-ts INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Board of Supervisors County of Contra Costa, California Cornpliance We have audited the compliance of the County of Contra Costa, California. (County), with the types of compliance requirements described in the U.S. Office of Management and Budget(OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 1998, The County's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts- and grants applicable to each> of its major federal programs is the responsibility of the County's management. Our responsibility is to express an opinion on the County's compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and lVon-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the County's compliance with those requirements and performing such ether procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the County's compliance with those requirements. In our opinion,the County complied, in all material respects,with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 1998, However, the results of our auditing procedures disclosed an instance of noncompliance with those requirements, which is required to be reported in accordance with OMB Circular A-133 and which is described in the accompanying schedule offindings and questioned costs as item 98-1. ��_::,_�:..,CA-ONS Sac Z a.:"= An g-]e-s af g Ca_._ y , ;dal:D✓ego .C.o---_ty a �__.:"'�.c;.Sc- va,y A-e 13 Internal Control Over Compliance The management of the County is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the County's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on the internal control over compliance in accordance with OMB Circular A-133. We noted a certain matter involving the internal control over compliance and its operation that we consider to be a reportable condition. Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over compliance that, in our judgment, could adversely affect the County's ability to administer a major federal program in accordance with the applicable requirements of laws, regulations, contracts, and grants. The reportable condition is described in the accompanying schedule of findings and questioned costs as item cog-1. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with the applicable requirements of laws, regulations, contracts and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees Jr. t`_^.e normal course of performing their assigned functions. Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, we do not believe that the reportable condition described above is a material weakness. Th is report is intended solely for the information and use of the Board of Supervisors, County management, and federal awarding agencies and pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties. Certified Public Accountants Walnut Creek. California March 23. 1999 iQ COUNTY OF CONTRA COSTA Schedule of Findings and Questioned Costs Year Ended June 30, 1998 Section I Summary of Auditor's Results Financial Statements Type of auditor's report issued on the financial statements of the County of Contra Costa: Qualified Internal control over financial reporting: Material weakness(es) identified.? No + Reportable conditions) identified that are not considered to be material weaknesses? Yes Noncompliance Material to the financial statements noted? No Federal Awards Internal control over major programs: Material weakness(es) identified? No e Reportable condition(s) identified that are not considered to be material weaknesses? Yes Type of auditor's report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with section 510(a) of OMB Circular A-133? Yes Identification of major programs: CFDA Number Name of Federal Program 16.572 State Criminal Alien Assistance Program 93.600 Head Start 93.184 Child. Health Disabilities Prevention 93.558 Temporary Assistance to Needy Families Dollar threshold used to distinguish between type A and type B programs: $3,000,000 Auditee qualified as a low-risk auditee? Yes 15 COUNTY OF CONTRA COSTA Schedule of Findings and Questioned Costs (Continued) Year Ended Jure 30, 1998 Section 11 Financial Statement Findings Finding 98-1 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Temporary Assistance to Needy Families, CFDA Number 93.558 Passed through the State of California, Department of Social Services Criteria Linder the guidelines of OMB Circular A-87, the County is eligible to claim costs that are legal, proper, and consistent with the policies that govern tate County's own expenditures, and that are paid to eligible participants. Condition On April 23, 1996, the County's Auditor-Controller's Office issued a report or. its examination of the Courry's Social Services Department's (Department) collection, revolving fund, general assistance, timekeeping, fixed asset and trust Inund functions (1996 examination). Included in the report were significant findings related to the following: • Eligibility workers' assigned duties allowing them to control the issuance of checks online using the Case Data System (CDS)without an offsetting control, such as the required approval by an eligibility worker supervisor. Eligibility workers determine eligibility, "approve" applications, and charge cases from pending to active status to enable automatic monthly issuances of checks. Thereafter, they may also issue "supplemental" checks on-tine, during the month, without second level approval. There is no procedure to ensure independent detection of an incorrect or improper check issuance. There is no limit imposed by CDS as to the number of supplemental checks issued on a respective case. • There are various ways that employees issuing benefits may alter important financial data on CDS. For instance, eligibility workers may change payees' names and addresses on-line in CDS, but the Department does not require second level approval or monitoring of the changes. This breaks down the segregation established earlier, during the application stage, when clerical employees set up cases. This could allow a dishonest eligibility worker to issue a fraudulent check to an ineligible payee without detection. • Eligibility workers have computer access allowing them to re-open closed cases. A dishonest eligibility worker could potentially issue fraudulent checks on closed cases without detection, especially given the ability to change payees' names and addresses. Clerical staff route audit trail documents to t:_e eligibility worker taking action on CDS which could help facilitate the concealment. m Although not part of their duties, eligibility workers have system access which allows them to change Position Control Number (PCN) designations for cases on CDS. The Department assigns a PCN for each case to identify the eligibility worker responsible for managing it. This ability allows eligibility workers the opportunity to gain access to other eligibility workers' cases and fraudulently issue checks, increasing the County's potential exposure. In response to the 1996 examination, tete Department developed an internal control plat.(the Plan). The Plan is an evolving documentation of the Department's goals and strategies for addressing the 1995 examination findings and securing its financial control environment. Although some of the findings in the 1995 examination have beer. corrected, welfare aid checks are still being issued through CDS without any formal review process. 16 Questioned Casts During Marcl: 1999, the Department discovered that two of its eligibility workers were allegedly embezzling special needs assistance funds. These employees were able to manipulate case files so that special needs assistance checks were issued based on falsified records or fictitious claimants. The total known amount of fraudulent payments is approximately $186,000 from June of 1991 through March of 1999. The County's internal investigation is still in process and the total amount of fraud is unknown at this time. Context The Department maintains the case records for various categories of aid, including special needs assistance, on the CDS. This computer system is widely used by other California counties. CDS stores historical and financial case data, issues benefit checks, produces cl=ient notices and forms, and generates audit trail documents advising eligibility workers and management of actions taken or requested. Eligibility workers determine and approve clients' eligibility for assistance checks on-line from CDS and monitor clients' compliance with eligibility requirements. These employees are supervised by eligibility worker supervisors who generally have similar computer access on CDS. During the current year, special needs assistance payments were issued through CDS with limited internal controls. Eligibility workers have both duties and computer access that were not offset with proper checks and balances. Eject In an environment without proper internal controls, such as segregation of duties, an organization is more susceptible to fraud which may go undetected or not be detected in a timely mariner. Recommendation The Department should complete its internal control plait and ensure that all significant recommendations from the 1996 examination are implemented. Due to the nature of the findings and recent occurrence of fraud, an emphasis on timely corrective action should be made. Also, the County should adopt a formal policy requiring a corrective action plan be established by those depa:-tments with Internal Audit Division (IAD) findings, a time table for the implementation of the recommendations, and a monitoring program to ensure that departments implemented the recommendations properly. Management's response Our Department continues to actively work toward securing the control environment by implementing a planned series o` controls and monitoring techniques. Our goal is to minimize risk and exposure to internal fraud, and ensure that public funds are safeguarded. In 1998, we designed a complex, internal control plan which incorporates all significant recommendations from the 1996 examination, and focuses on fundamental issues, such as: segregation of duties, supervisory oversight,employee accountability and compliance, fraud detection, and effective computer security standards. We have placed a high priority on timely implementation. The following are significant areas we have completed and/or initiated to date: Established an Internal Security Unit which designed our pian and is helping to execute and monitor its success. Our strategy is a combination of preventive controls, increased oversight by supervisors, and structured monitoring of system transactions. Significant areas have been completed, while many others are in stages of completion. As part of this effort,we discovered the referenced occurrence of internal fraud. 17 • Established an information Technology Fro;ect Manager position which, works closely with Internal Security's Fiscal Compliance Accountant on implementation matters. a As part of a 16 member consortium of California counties, all operating in a similar CDS control environment, we are proactively working to develop and promote more system controls on the vendor's software. • Installed programming to remove case workers' monetary access to closed cases. • Removed case workers' computer access to change caseload assignments. • Implemented a requirement for supervisors to approve immediate need warrants. ® Significantly reduced the number of employees with monetary access on CDS. • Improved audit trail reliability by installing programming to record each user entering computer transactions on CDS. • Forming an Internal Security Committee of grogram operations, auditing, fiscal and information technology staff to identify and promote enhancements. Key areas,such as supervisory approval and review of case transactions,will be addressed. • Expanding our training curriculum for first-line supervisors to address fraud detection and prevention techniques. m Reinforcing the County and Departmental"zero tolerance" policy on employee fraud,through instructional memoranda and videos,training,and policy enhancements. We Dave made considerable progress, but will be continuing to design and implement the necessary controls and monitoring techniques, over the coming months, in order to strengthen the environment. In particular, we will focus on two significant areas: designing cost effective strategies to segregate the benefit issuance function, and implementing a process for effective oversight of staff issuing payments. Section III Federal Award Findings and Questioned Costs Finding 98-1 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Temporary Assistance to Needy Families, CFDA Number 93.558 Passed thirough the State of California, Department of Social Services The details of this finding can be found under Section II, Financial .Statement Findings, as the finding is a reportable condition that affects both Government Auditing Standards and the provisions of()MB Circular A-133. As a result of the control deficiencies noted above, certain employees of the County embezzled special needs assistance fords that were reimbursed under the State's `dCalworks" program, a pass-through of federal assistance under the Temporary Assistance to Needy Families program. 18 COL NITYY OF CONTRA COSTA Summary Schedule of Prior Audit Findings Year Ended June 30, 1998 The following is the status of audit findings reported in the prior year's audit summary schedule of prior audit findings. Finding 96-I U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES Head Start, CFDA Number 93.600 As noted in the prior year, during the County's normal subrecipient monitoring process, the County identified questioned expenditures by one of its subrecipients. In addition, the Inspector General of the Department of Health and Human Services began an investigation of the same subrecipient in November 1996, The County is currently working with the Inspector General to ascertain: the total dollar value of the questioned expenditures by this subrecipient. Status: The Office of the Inspector General has informed the County that this investigation is still in progress. As yet, we have not been informed of any potential questioned costs. Finding 96-2 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Head Start, CFDA Number 93.600 In order to be reimbursed for indirect costs of centralized services, recipients must prepare cost allocation plans (CAP) and/or indirect cost rate proposals (IDCRP) that provide a basis for allocating indirect costs to federal programs. It was noted that the indirect costs from the Community Services Department were being charged to the program, and that no cost allocation plan or indirect cost rate proposal approved by the federal government currently exists. Status: The County's Community Services Department submitted an indirect cost rate proposal to the Department of Health and Human Services, which was approved and became effective January 1, 1999. 9 SUPPLEMENTAL SCHEDULES Schedule I COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract IVo. 97B-9007 ECIP(CFDA#93.568) For the period July 1, 1997 through June 30, 1998 Total 'Total Reported. Budgeted Amount Amount Amount- REVENUE Grant revenue $ 317 $ 317 $ 15,255 TLTAL REVE , $ 317 $ 317 $ 15,255 EXPENDITURES Administrative: Salaries&.wages $ - $ _ $ 2,019 Fringe benefits - _ 649 Facilities - - 814 Utilities _ _ - quipment _ - 365 Telephone-communication - _ 180 Travel - - 125 Accounting 212 212 1,630 Audit costs - - - Ins trance-bonding - - - Office supplies - - 300 Miscellaneous - - Intake 1 1 1,228 Total Administrative 213 213 7,310 Program: Outreach cost - _ 6,945 Wood/propane/oil - - 1,000 Furnace repair replacement - - - Client assistance - _ - Total Program - - 7,945 TOTAL EXPENDI'T'URES $ 213 $ 213 $ 15,255 20 Schedule 2 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 97B-9007 Assurance 16(CFDA#93.568) For the period July 1, 1997 through June 30, 1998 Total T otal Reported Budgeted Amount Amount Amount REVENUE Grant revenue $ 46,719 $ 46,719 $ 54,149 TOTAL REVENUE S 46,719 $ 46,719 $ 54,149 EXPENDITURES Administrative: Salaries&wages S - S - $ 1,125 Fringe benefits 13 13 351 Facilities 1,234 1,234 520 Utilities - - - Equipment - - 45 Telephone-communication 61 61 77 Travel I1 11 380 Accounting 131 131 188 Audit costs* (131) (131) - Insurance-bonding - - - Office supplies - - 27 Miscellaneous 148 148 - Intake 1,525 1,525 2,701 otal Administrative 2,992 2,992 5,414 Program: Coordination with utility companies 1,308 1,308 14,621 Client needs assessment 15,925 15,925 31,678 Energy conservation education 11,086 11,086 1,218 Budget counseling 1,623 1,623 1,218 otal Program 29,942 29,942 48,735 TOTAL EXPENDITURES S 32,934 S 32,934 $ 54,149 * Negative balance reflects a reclassification of prior year accounting expenditures previously recorded as audit costs. 21 Schedule 3 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No.97B-9007 Weatherization(CFDA#93.568) For the period July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Amount REVENUE Grant revenue $ 184,037 S 184,037 S 258,778 TOTAL REVENUE $ 184,037 $ 184,037 $ 258,778 EXPENDITURES Adrn:nistrative: Salaries&wages $ 4,355 $ 4,355 $ 9,203 Fringe benefits 1,336 1,336 3,507 a acilities 401 401 - utilities - - - Equipment 21 21 68 Telephone-communication - - 102 Travel 9 9 1,219 Accounting* (2,415) (2,415) - Audit costs - _ Insurance-bonding - - - Oflice supplies 34 34 51 Miscellaneous - - - Intake 238 238 94 Total Administrative 3,979 3,979 14,244 Program: Outreach 19,696 19,696 9,839 Dwelling assessment 3,685 3,685 32,497 Equipment - - 790 Weatherization materials 30,946 30,945 73,784 Labor 47,520 47,520 93,372 Storage 10,904 10,904 15,101 Vehicular insurance - - - -.ravel-*ansportation 1 1 2,023 Maintenance-repair 7,014 71014 15,354 Miscellaneous 1,3I7 1,317 1,767 "Total Program 121,083 121,083 244,534 TOTAL EXPENDITURES $ 125,062 $ 125,052 $ 258,778 Negative balance reflects a reclassification of prior year salaries and wages previously recorded as accounting expenditures, 22 Schedule 4 COUNTY OF CONTRA NISTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 97C-9104 Weatherization(CFDA#81.042) For the period July 1, 1997 through.Tune 30, 1998 Total Total Reported Budgeted Amount Amount Amount REVEI,TU'E Grant revenue $ 58,999 $ 58,999 $ 65,732 TOTAL REVENUE $ 58,999 $ 58,999 $ 65,732 E 'ENTDITURES Administrative: Salaries&wages $ 2,783 $ 2,783 $ 2,146 Fringe benefits 532 532 788 Facilities 120 120 - Utilities - - - Equipment 16 16 16 'Telephone-communication 111 111 24 Travel - - 47 Accounting - - - Audit costs - - _ Insurance-bonding - - - Office supplies 15 15 - Miscellaneous - - - Total Administrative 3,577 3,577 3,021 Program: Public liability insurance - - 1,168 Weather=tion materials 9,983 9,983 19,088 Labor 24,523 24,523 18,662 Outreach 5,748 5,708 2,271 Intake 143 143 2,318 Client education 1,849 1,849 1,997 Equipment - - 184 Assessment 1,866 1,866 5,246 Storage 6,758 6,758 7,424 Vehicular insurance - - _ Travel-transportation - - 702 Maintenance-repair 3,426 3,426 3,547 Miscellaneous 1,199 1,199 148 Total Program 55,415 55,415 62,711 TOTAL EXPEL TI)ITL'RE5 $ 58,992 $ 58,992 $ 65,732 23 Schedule 5 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 97F-1507 CSEG(CFDA#93.569) For the period July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Amount REVENUE Grant revenue $ 474,518 $ 474,518 $ 505,541 TOTAL REVENv'UE $ 474,518 $ 474,518 $ 505,541 EXPENDITURES Personnel: Salaries&wages $ 130,902 $ 130,902 $ 203,601 Fringe benefits 39,327 39,327 62,524 Total Personnel 170,229 170,229 266,12 Nora-Personnel: Travel 4,918 4,918 7,200 Space 14,232 14,232 26,814 Consumable supplies 1,547 1,547 2,562 E.Cuipmeut 23,469 23,469 25,480 Consultant services 12,060 12,060 24,500 Contract services - - - Subcontractors 119,262 119,262 132,900 Other costs 13,627 13,627 19,960 Total Non-Personnel 189,115 189,115 239,416 TOTAL EXl'ENDI'I JRES $ 359,344 $ 359,344 $ 505,541 24 Schedule 6 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 97ECF-177 Weatherization(CFDA#93.568) For the period July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Amount REVENUE Grant revenue $ 27,320 $ 27,320 $ 27,320 �OTALREVEE NUE $ 27,320 $ 27,320 $ 27,320 E)CIENDITURES Administrative: Salaries&wages $ 75 $ 75 $ 1,294 Fringe benefits 22 22 188 Facilities - - - Utilities -Equipment - - 7 Telephone-communication 73 73 84 Travel - - 234 Accounting - - - Audit costs - - - Insurance-bonding - - - Ofiice supplies - - 20 Miscellaneous - - - Intake - - 6 Total Administrative 170 170 1,833 Program: Outreach 1,974 1,974 1,480 Dwelling assessment 48 48 1,985 Equipment - - 300 Weatheriza*tion materials 13,876 3,876 7,644 Labor 3,713 3,713 12,036 Storage 586 586 - Vehicular insurance - - - Travel-transportation - - 328 Maintenance-repair 834 834 1,589 Miscellaneous - - 125 Total Program 21,031 21,031 25,487 TOTAL EXPENDITURES $ 21,201 $ 21,201 $ 27,320 25 Schedule 7 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 97ECF-177 Assurance 15(CFDA#93.558) For the period July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Amount RF,VEN•JE Grant revenue $ - $ _ $ 10,118 TOTAL REE VENUE $ - $ - $ 10,118 EENDITURES Administrative: Salaries&wages $ - $ - $ 131 Fringe benefits - - 80 Facilities - - - Utilities - - - Equipment - _ Telephone-cor inunication - - - Travel - - - Accounting - - - Audit costs - - - Insurance-bonding - - _ Office supplies - - - N iscellaneous - - - 'Intake - - 800 Total Adm inis`.rative - - 1,011 Program: Coordination with utility companies - - 925 Client needs assessment - - 4,775 Energy conservation education - 2,185 Budget counseling - - 1,221 Total Program - - 9,107 TO'T'AL EXPENDITURES $ - $ - $ 10,118 26 Schedule 8 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 97ECF-177 ECIP(CFDA#93.568) For the period July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Amount REVENUE Grant revenue $ 79,021 $ 79,021 $ 99,377 101.AL REVENUE $ 79,021 $ 79,021 $ 99,377 EX-PENDITURES Administrative: Salaries chi wages $ - $ - $ 392 Fringe benefits - _ 88 Facilities - - - Utilities - - - Equipment - - _ Telephone-cominurication _ - 200 Travel - - 330 Accounting - - - Audit costs - _ _ Insurance-bonding - _ - Oface supplies _ - 140 Miscellaneous - _ - Intake - - 6,800 Total Administrative - - 7,950 Program: Outreach cost 4,862 4,862 4,968 Wood/propane/oil - - - Furnace repair replacement 5,532 5,532 14,000 Gas and electric 68,627 68,627 72,459 ECF allowable activities - - - Total Program 79,021 79,02' 91,427 TOTA EX—PE'NDI-"SIRES $ 79,021 $ 79,021 $ 99,377 27 Schedule 9 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 97F-1507 CSEG(CFDA#93.999) For the period July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Amount— RE VE N mountREVEN tE Grant revenue $ 30,765 $ 30,765 $ 63,000 TOTAL,REVVEN'JE $ 30,765 $ 30,765 $ 63,000 EXPENDITURES Personnel: Salaries&wages $ 302 $ 302 $ 1,211 Fringe benefits 88 88 512 Total Personnel 390 390 1,723 Non-Personnel: Travel - - - Space - - - Consumable supplies 7 7 27 Equipment - - - Cons:rltant services - _ - Contract services - - Subcontractors 35,653 35,653 61,250 Other costs - - - Total Non-Personnel 35,660 35,660 61,277 T O TA ,EXPENDI �S $ 36,050 $ 36,050 $ 63,000 28 Schedule 10 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 98B-1010 ECIP(CFDA#93.568) For the period.July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Am rmt REVE"INTI.JE Grant revenue $ 8,100 $ 8,100 $ 34,754 TOTAL,REVENUE $ 8,100 $ 8,100 $ 34,754 EXPENDITURES Administrative: Salaries&wages $ 76 $ 76 $ 840 Frage benefits 6 6 259 Facilities - - 650 Utilities - - - Equipment - - - Telephone-communication - - 400 Travel-in-State - - 600 Accounting 113 113 1,230 Audit costs - - - Insurance-bonding - - - Office supplies 102 102 280 Miscellaneous 148 148 200 Intake 1,415 1,415 2,390 Total Administrative 1,860 1,860 6,819 Program: Outreach cost 6,921 6,921 14,612 Wood/propane/oil - - - Furnace repair/replacement - - 13,323 Total Program 6,921 6,921 27,935 TOTAL,EXPENDITURES $ 8,781 $ 8,781 $ 34,754 29 Schedule 11 COUNT'OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 988-1010 Assurance 16(CFDA#93.558) For the period July 1, 1997 through,Tune 30, 1998 Fetal Total Reported Budgeted Amount Amount Amount REVENUE Grant revenue $ 16,282 $ 16,282 $ 48,705 TOT AL REVEN UE $ 16,282 $ 16,282 $ 48,7705 EXPENTDITLTREE5 Program: Coordination with utility companies 900 900 1,994 Client needs assessment 18,231 18,231 27,4€37 Energy conservation education 7,869 7,869 16,793 Budget counseling 863 863 2,511 Total Program 27,863 27,863 48,705 TOTAL E.XPEN'DITUJ2ES $ 27,863 $ 27,853 $ 48,705 30 Schedule 12 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 9813-10 10 HEAP Outreach(CFDA#93.568) For the period July 1, 1997 through,Tune 30, 1998 Total Total Reported Budgeted Amount Amount Amount REVENUE Grant revenue $ 11,999 $ 11,999 $ 15,107 TOTAL REVENUE $ 11,999 $ 11,999 $ 15;107 EXPENDITURES Programa; HEAP outreach and related costs 15,667 15,667 15,107 Total Program 15,667 15,667 15,107 TOTAL EXPENDITURES $ 15,667 $ 15,667 $ 15,107 Total amount reported represents all program costs, however, the amount that exceeds the award is not eligible for reimbursement. 31 Schedule 13 COUNTY OF CONTRA CESTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 98B-1010 Weatherization(CFDA#93.568) For the period July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Amount Rd�TEI�TE Grant revenue $ 89,083 $ 89,083 $ 261,217 TOTAL REVENUE $ 89,083 $ 89,083 $ 261,217 EXPENDITURES S Adqur-istrative: Salaries&wages $ 497 $ 497 $ 2,927 .Fringe benefits 154 154 732 Facilities - - 1,267 Ufflities - Equipment 2,766 2,766 3,800 Telephone-communication 1,521 1,521 2,508 Travel 4 4 419 Accounting 2,242 2,242 7,110 Audit costs _ - Insurance-bonding - _ Office supplies 149 149 792 M.Iscellaneous 78 78 1,016 Intake 65 65 326 Total Administrative 7,476 7,476 20,897 Program: Outreach 15,308 15,308 12,176 Dwelling assessment 4,574 4,574 9,072 Equipment _ - 3,800 Weatherization materials 38,393 38,393 62,322 Laoor 55,106 55,106 123,119 Storage 4,916 4,916 9,293 Vehicular insurance - _ Travel-transportati,or� - - 600 Maintenance-repair 7,253 7,253 15,240 NE,scellaneous 1,488 1,488 4,698 Total Program 127,038 127,038 240,320 TOTAL EXPENDITL- ES $ 134,514 $ 134,514 $ 261,217 32 Schedule 14 COUNTY OF CONTRA COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures DCSD Contract No. 98C-1109 Weatherization(CFDA#81.042) For the period July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Amount REVENUE Grant revenue $ - $ - $ 85,660 TOTAL REVENL E $ - $ - $ 85,660 E,'(PENDITL,'RES Administrative: Salaries&wages $ 175 $ 1.75 $ 3,382 Fringe benefits 39 39 647 Facilities - - 82 utilities - - Eq_uipment - - - Telephone-communication 73 73 135 Travel - - - Accounting -Insurance-bonding - - - O ice supplies 198 198 18 Miscellaneous - - 19 Total Administrative 485 485 4,283 Program: Audit costs - - - Public liability insurance - - - Weatherization materials 4,747 4,747 32,551 Labor 4,899 4,899 25,998 Outreach 1,645 1,645 6,232 Intake - - 156 Client education 194 194 1,975 Equipment - - - Assessment 508 508 2,037 Storage 136 136 7,378 Vehicular insurance - - - Travel-transportation - - - Maintenance-repair 242 242 3,740 Miscellaneous 216 216 1,310 Total Program 12,587 12,587 81,377 TOTAL EXPENDITURES $ 13,072 $ 13,072 $ 85,660 33 Schedule 15 COUNTY OF CONTRA.COSTA Community Services Department Supplemental Schedule of Revenue and Expenditures 17CSD Contract No. 98F-1648 CSBG(CFDA##93,569) For the period July 1, 1997 through June 30, 1998 Total Total Reported Budgeted Amount Amount Amount RE"vTNTTJE Grant revenue $ 64,886 $ 64,886 S _504,9577 TOTAL REVENUE $ 64,886 $ 60,886_ $ 544,957 ENPE,NDI'TURES Personnel: Salaries&wages $ 61,994 $ 61,994 $ 188,943 Fringe benefits 20,057 20,057 53,885 Total Personnel 82,051 82,051 242,828 :ion-Personnel: `."ravel 3,304 3,304 14,200 Space 66 66 13,701 Consumable supplies 1,065 1.,065 6,244 .Equipment 1,795 1,795 48,245 Consultant services 12,825 12,825 35,300 Contract services - Subcontractors 4,091 4,091 122,292 Cather costs 8,133 8,133 22,147 Total Non-Personnel 31,279 31,279 262,129 TOT A.0 EXPENDITURES $ 113,330 $ 113,330 $ 504,957 34