HomeMy WebLinkAboutMINUTES - 06092009 - C.82RECOMMENDATION(S):
RECEIVE single audit reports prepared by Caporicci & Larson, CPA, for the fiscal year
ended June 30, 2008 and REFER them to the Board's Finance Committee and the County
Administrator for review and follow-up.
FISCAL IMPACT:
None.
BACKGROUND:
Under federal law, programs administered by Contra Costa County that are fully or partially
funded with federal funds are subject to an annual review called the single audit. The
purpose of the single audit is to review and determine compliance and integrity of federally
funded programs. Caporicci & Larson, an independent certified public accounting firm,
conducted the audit and has submitted it to the County.
In November 1999, the Board of Supervisors established a policy and procedure for
addressing the annual findings and recommendations of the County's external auditors. The
APPROVE OTHER
RECOMMENDATION OF CNTY
ADMINISTRATOR
RECOMMENDATION OF BOARD
COMMITTEE
Action of Board On: 06/09/2009 APPROVED AS RECOMMENDED OTHER
Clerks Notes:
VOTE OF SUPERVISORS
AYE:John Gioia, District I Supervisor
Gayle B. Uilkema, District II Supervisor
Mary N. Piepho, District III Supervisor
Susan A. Bonilla, District IV Supervisor
Federal D. Glover, District V Supervisor
Contact: Lisa Driscoll, County
Finance Director, 335-1023
I hereby certify that this is a true and correct copy of an action taken and entered on
the minutes of the Board of Supervisors on the date shown.
ATTESTED: June 9, 2009
David J. Twa, County Administrator and Clerk of the Board of
Supervisors
By: Katherine Sinclair, Deputy
cc: County Administrator, Auditor Controller
C.82
To:Board of Supervisors
From:David Twa, County Administrator
Date:June 9, 2009
Contra
Costa
County
Subject:SINGLE AUDIT REPORTS FOR FISCAL REPORT ENDED JUNE 30, 2008
policy directs that all letters from the County's independent audit
BACKGROUND: (CONT'D)
firm addressed to the Board be referred to the Board's Finance Committee, accompanied
by a copy of the prior year's audit findings and recommendations. When the Finance
Committee schedules the audit report for Board consideration, it will be accompanied by
a report from the County Administrator that identifies what corrective action has been
taken or is planned to be taken on each audit recommendation.
ATTACHMENTS
Single Audit Report - June 30, 2008
County of Contra Costa
Single Audit Reports
For the year ended June 30, 2008
Table of Contents
Page
Independent Auditors’ Report on Compliance and on
Internal Control over Financial Reporting and Compliance and
Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards ................................................................ 1
Independent Auditors’ Report on Compliance with Requirements Applicable
to each Major Program, Internal Control over Compliance and the Schedule of
Expenditures of Federal Awards in accordance with OMB Circular A-133 and
Supplemental Schedules of Revenue and Expenditures Prepared by the Contra
Costa County Employment & Human Service Department Contra Costa County
Community Services Department.................................................................................................................. 3
Schedule of Expenditures of Federal Awards .................................................................................................... 5
Notes to the Schedule of Expenditures of Federal Awards............................................................................ 11
Schedule of Findings and Questioned Costs .................................................................................................... 14
Summary Schedules of Prior Audit Findings................................................................................................... 17
Supplemental Schedules:
Supplemental Schedule of Expenditures for Federal and State Awards
Prepared by the Contra Costa Employment and Human Services Department............................ 24
Supplemental Schedules of Revenues and Expenditures
Prepared by the Contra Costa Community Services Department.................................................... 26
2
To the Board of Supervisors
of the County of Contra Costa, California
Martinez, California
Page 2
Internal Control over Financial Reporting
In planning and performing our audit, we considered the County’s internal control over financial reporting
as a basis for designing our audit procedures for the purpose of expressing our opinion on the financial
statements, but not for the purpose of expressing an opinion on the effectiveness of the County’s internal
control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the
County’s internal control over financial reporting.
A control deficiency exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent or detect misstatements
on a timely basis.
A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects
the entity’s ability to initiate, authorize, record, process, or report financial data reliably in accordance with
generally accepted accounting principles such that there is more than a remote likelihood that a
misstatement of the County’s financial statements that is more than inconsequential will not be prevented
or detected by the County’s internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more
than a remote likelihood that a material misstatement of the financial statements will not be prevented or
detected by the County’s internal control.
Our consideration of internal control over financial reporting was for the limited purpose described in the
first paragraph and would not necessarily identify all deficiencies in internal control that might be
significant deficiencies or material weaknesses. However, we did not identify any deficiencies in internal
control over financial reporting that we consider to be material weaknesses, as defined above.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County’s financial statements are free of
material misstatement, we performed tests of its compliance with certain provisions of laws, regulations,
contracts, and grant agreements, 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 of our audit, and accordingly, we do not express such an opinion. The
result of our tests disclosed no instances of noncompliance or other matters that are required to be reported
under Government Auditing Standards.
This report is intended solely for the information and use of the audit committee, management, Board of
Supervisors, 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. However, this report is a matter of public record
and its distribution is not limited.
Oakland, California
December 23, 2008
4
To the Board of Supervisors
of the County of Contra Costa, California
Martinez, California
Page 2
In planning and performing our audit, we considered the County’s internal control over compliance with
the 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, but not for the
purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we
do not express an opinion on the effectiveness of the County’s internal control over compliance.
A control deficiency in an entity’s internal control over compliance exists when the design or operation of a
control does not allow management or employees, in the normal course of performing their assigned
functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program
on a timely basis.
A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects
the entity’s ability to administer a federal program such that there is more than a remote likelihood that
noncompliance with a type of compliance requirement of a federal program that is more than
inconsequential will not be prevented or detected by the County’s internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more
than a remote likelihood that material noncompliance with a type of compliance requirement of a federal
program will not be prevented or detected by the entity’s internal control. We did not consider any of the
deficiencies in the accompanying schedule of findings and questioned costs to be material weaknesses.
The County’s responses to the findings identified in our audit are described in the accompanying schedule
of findings and questioned costs. We did not audit the County’s response and, accordingly, we express no
opinion on it.
Schedule of Expenditures of Federal Awards and Supplemental Schedules of Revenue and Expenditures
We have audited the basic financial statements of the County of Contra Costa, California (County), as of
and for the year ended June 30, 2008, and have issued our report thereon dated December 23, 2008. Our
audit was performed for the purpose of forming opinions on the financial statements, which collectively
comprise the basic financial statements of the County. The accompanying Schedule of Expenditures of
Federal Awards and Supplemental Schedules of Revenues and Expenditures prepared by the County’s
Community Services Department and Employment and Human Services Department are presented for
purposes of additional analysis as required by OMB Circular A-133 and the State Department of
Community Services and Development and State Department of Aging, respectively, and are not a required
part of the basic financial statements. Such information has been subjected to the auditing procedures
applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material
respects, in relation to the basic financial statements taken as a whole.
This report is intended solely for the information and use of the audit committee, management, Board of
Supervisors, 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.
Oakland, California
December 23, 2008
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2008
Catalog of Amount of
Domestic Expenditures
Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number (CFDA) Expenditures Subrecipients
U.S. DEPARTMENT OF AGRICULTURE
Pass-Through Animal & Plant Health Inspection Service:
Plant and Animal Disease, Pest control, and animal care 10.025 $ 232,415 $ -
Pass-Through State Department of Education:
School Breakfast and Lunch (Juvenile Hall)10.555 408,691 -
Child & Adult Care Food Program 10.558 1,017,213 -
Pass-Through State Department of Social Services:
Special Supplemental Nutrition Program for
Women, Infants and Children (WIC)10.557 2,651,719 -
Pass-Through State Department of Aging:
Senior Farmer's Market 10.576 10,000 -
Food Stamp Cluster:
State Administrative Matching Grants for Food Stamp 10.561* 11,327,984 135,760
Sub-total Pass Through Programs 15,648,022 135,760
Total U.S. Department of Agriculture $ 15,648,022 $ 135,760
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Direct Programs:
Community Development Block Grants/Entitlement Grants 14.218* $ 3,822,299 $ 1,547,518
Emergency Shelter Grants Program 14.231 147,453 138,277
Homeless Program Multi Service Centers 14.235 527,319 462,277
Adults Addicted to Alcohol 14.238 422,267 422,267
HOME Investment Partnerships Program 14.239 1,968,091 1,486,512
Housing Opportunities for Persons with AIDS 14.241 179,262 89,937
Opportunities for Youth - Youthbuild Program 14.243 267,110 267,110
Sub-total Direct Programs 7,333,801 4,413,898
Pass-Through State Department of Housing & Community:
Emergency Shelter Grants Program 14.231 127,667 -
Total U.S. Department of Housing and Urban Development $ 7,461,468 $ 4,413,898
U.S. DEPARTMENT OF JUSTICE
Direct Programs:
Organized Crime Drug Enforcement Task 16.001 $ 20,594 $ -
Zero Tolerance Access & Visitation Program 16.527 226,897 -
Grants to Encourage Arrest Policies and Enforcement of Protection Orders 16.590 798,051 -
Criminal Alien Assistance Program 16.606* 2,082,818 -
Bullet Proof Vest 16.607 27,446 -
Sub-total Direct Programs 3,155,806 -
* Denotes Major Program.
See Notes to the Schedule of Expenditures of Federal Awards.(Continued)
5
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30, 2008
Catalog of Amount of
Domestic Expenditures
Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number (CFDA) Expenditures Subrecipients
U.S. DEPARTMENT OF JUSTICE, Continued
Pass-Through State Office of Criminal Justice Planning:
Juvenile Accountability Incentive Block Grants 16.523 $ 32,510 $ -
Pass-Through State Office of Juvenile and Delinquency Prevention:
Disproportionate Minority Contact 16.540 137,039 -
Pass-Through State Office of Emergency Services:
Victim Witness Assistance Program 16.575 222,807 -
Regional Anti-Drug Program 16.579 534,304 -
Violence Against Women 16.588 62,484 -
DNA Capacity Enhancement Program 16.741 44,781 -
Paul Coverdell Forensic Sciences Improvement Grant 16.742 41,037 -
Anti-gang Initiative 16.744 224,134 -
Sub-total Pass-Through Programs 1,299,096 -
Total U.S. Department of Justice $ 4,454,902 $ -
U.S. DEPARTMENT OF LABOR
Pass-Through State Employment Development Department (EDD):
Workforce Investment Act (WIA) Cluster:
WIA Adult Program 17.258* $ 1,708,498 $ 417,329
WIA Youth Activities 17.259* 1,795,742 1,506,214
WIA Dislocated Worker 17.260* 2,214,151 551,005
Sub-total WIA Cluster 5,718,391 2,474,548
Total U.S. Department of Labor $ 5,718,391 $ 2,474,548
U.S. DEPARTMENT OF TRANSPORTATION
Direct Programs:
Airport Improvement Program 20.106 $ 1,119,351 $ -
Sub-total Direct Programs 1,119,351 -
Pass-Through State Department of Transportation:
Highway Planning and Construction 20.205 3,200,695 -
Pass-Through State Office of Traffic Safety:
Injury Prevent Project 20.600 242,044 26,777
State and Community Highway Safety 20.601 53,165 33,369
Sub-total Pass-Through Programs 3,495,904 60,146
Total U.S. Department of Transportation $ 4,615,255 $ 60,146
U.S. DEPARTMENT OF TREASURY
Pass-Through Secretary of State Office:
Help America Vote Act (HAVA)90.401 $ 163,804 $ -
Pass-Through State Office of the State Librarian:
Promotion of the Arts Grants 45.024 10,000 -
Library Services & Technology Act 45.310 389,774 -
Sub-total Pass-Through Programs 563,578 -
Total U.S. Department of Treasury $ 563,578 $ -
* Denotes Major Program.
See Notes to the Schedule of Expenditures of Federal Awards.(Continued)
6
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30, 2008
Catalog of Amount of
Domestic Expenditures
Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number (CFDA) Expenditures Subrecipients
U.S. DEPARTMENT OF ENERGY
Pass-Through State Department of Community Services and Development:
Weatherization Assistance for Low-Income Persons 81.042 $ 108,667 $ -
Total U.S. Department of Energy $ 108,667 $ -
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Direct Programs:
Health Center Grants for Homeless Populations 93.224 $ 995,111 $ -
Grants to Provide Outpatient Early Intervention Services
with Respect to HIV Disease 93.918 326,368 42,200
Project Coming Home 93.230 247,808 236,558
SYNERGY Program 93.243 319,398 269,302
Head Start 93.600* 17,233,892 3,188,014
Basic Center Grant 93.623 189,991 189,991
Family to Family System of Care 93.670 487,651 -
Safe and Bright Futures for Children Initiative 93.990 - -
Sub-total Direct Programs 19,800,219 3,926,065
Pass-Through State Department of Aging:
Special Programs for the Aging-Title VII, Chapter 3 - Programs for
Prevention of Elder Abuse, Neglect, and Exploitation 93.041 12,899 12,899
Special Programs for the Aging-Title VII, Chapter 2 - Long-Term
Care Ombudsman Service for Older Individuals 93.042 44,429 44,429
Special Programs for Aging - Title III, Part D- Disease Prevention and
Health Promotion Services 93.043 47,557 7,000
National Family Caregiver Support - Title III Part E 93.052 345,502 345,502
Nutrition Services Incentive Program (NSIP)93.053 268,586 268,586
Medical Assistance Program (Medicaid; Title XIX MSSP)93.778 419,930 -
Centers for Medicare and Medicaid Services - Research Demonstrations
and Evaluations (HICAP)93.779 79,661 -
Aging Cluster:
Special Programs for Aging-Title III, Part B - Grants for Supportive
Services and Senior Centers 93.044 1,146,253 465,110
Special Programs for the Aging-Title III, Part C - Nutrition Services 93.045 1,248,024 1,248,024
Sub-total Aging Cluster 2,394,277 1,713,134
Pass-Through State Department of Community Services and Development:
Low-Income Home Energy Assistance 93.568 1,142,155 -
Community Services Block Grant 93.569 428,936 129,000
Sub-total Pass-Through Programs 5,183,932 2,520,550
* Denotes Major Program.
See Notes to the Schedule of Expenditures of Federal Awards.(Continued)
7
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30, 2008
Catalog of Amount of
Domestic Expenditures
Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number (CFDA) Expenditures Subrecipients
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES, Continued
Sub-total Pass-Through Programs from previous page $ 5,183,932 $ 2,520,550
Pass-Through State Department of Education:
Child Care Mandatory and Matching Funds of the Child
Care and Development Fund 93.596 1,112,000 143,993
Child Care and Development Block Grant 93.575 388,814 -
Pass-Through State Department of Health & Human Services:
Bioterrorism 93.069 1,119,515 213,397
Project Grants and Cooperative Agreements for
Tuberculosis Control Programs 93.116 154,069 -
Disabilities Prevention 93.184 2,184,902 -
Lead Poisoning Prevention Program 93.197 64,791 -
Immunization Grants 93.268 241,391 -
HRSA Bioterrorism preparedness program 93.889 360,025 360,025
AIDS-Ryan White Care Act Title I 93.914 1,162,764 677,694
AIDS-Ryan White Care Act Title II 93.917 601,210 37,344
Maternal and Child Health Services Block Grant to the State 93.994 1,769,406 435,862
Pass-Through State Department of Mental Health:
Assistance in Transition from Homeless McKinney Homeless Block Grants 93.150 133,473 122,746
Block Grants for Community Mental Health Services 93.958 1,579,270 379,096
Pass-Through State Department of Social Services:
Promoting Safe and Stable Families 93.556 660,297 -
Temporary Assistance to Needy Families 93.558 100,970,367 -
Child Support Enforcement 93.563* 12,062,573 -
Refugee and Entrant Assistance - State Administered Program 93.566 185,037 -
Child Welfare Services - State Grants - Title IV-B 93.645 668,574 -
Foster Care - Title IV-E 93.658 36,538,260 -
Adoption Assistance 93.659* 7,983,302 -
Social Services Block Grant - Title XX 93.667 2,554,117 -
Independent Living 93.674 443,449 -
IHSS Public Authority 93.778* 6,981,682 -
Pass-Through State Department of Veterans Affairs:
Medical Cost Avoidance Program 93.778* 5,660 -
Sub-total Pass-Through Programs 185,108,880 4,890,707
Total U.S. Department of Health and Human Services $ 204,909,099 $ 8,816,772
U.S. DEPARTMENT OF HOMELAND SECURITY
Direct Programs:
State Domestic Preparedness Equipment Support Program 97.004 $ 56,017 $ -
Urban Area Security Initiative 97.008* 1,215,391 -
Emergency Food and Shelter National Board Program 97.024 45,000 45,000
Port Security 2006 97.056* 604,288 -
Assistance to Firefighters Grant 97.044* 413,077 -
Sub-total Direct Programs 2,333,773 45,000
* Denotes Major Program.
See Notes to the Schedule of Expenditures of Federal Awards.(Continued)
8
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30, 2008
Catalog of Amount of
Domestic Expenditures
Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number (CFDA) Expenditures Subrecipients
U.S. DEPARTMENT OF HOMELAND SECURITY, Continued
Pass-Through State Office of Homeland Security:
Buffer Zone Protection Program 97.078 $ 140,993 $ 104,166
State Homeland Security Grant Program 97.073 720,157 18,948
Pass-Through State Office of Emergency Service
FY 05 Emergency Management Performance 97.042 193,007 15,451
Sub-total Pass-Through Programs 1,054,157 138,565
Total U.S. Department of Homeland Security $ 3,387,930 $ 183,565
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 246,867,312 $ 16,084,689
* Denotes Major Program.
See Notes to the Schedule of Expenditures of Federal Awards.(Concluded)
9
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10
County of Contra Costa
Single Audit Reports
Notes to the Schedule of Expenditures of Federal Awards
For the year ended June 30, 2008
11
1. GENERAL
The Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal award
programs of the County of Contra Costa, California (County), except for the awards related to the
County of Contra Costa Housing Authority (Authority) that conducted a separate single audit in
accordance with OMB A-133. The County’s reporting entity is defined in Note 1A of the County’s basic
financial statements. Federal awards received directly from federal agencies, as well as federal awards
passed through to the County from other governmental agencies, are included on the Schedule.
2. BASIS OF ACCOUNTING
The Schedule is presented using the modified accrual basis of accounting for governmental funds and
full accrual basis of accounting for proprietary funds, which are described in Note 1D of the County’s
basic financial statements.
3. RELATIONSHIP TO BASIC FINANCIAL STATEMENTS
The majority of the federal award expenditures are reported in the County’s basic financial statements
in the general fund, special revenue funds, and enterprise funds. Revenues and expenditures related to
the value of food stamps issued under the Food Stamps program are not reported in the County’s basic
financial statements as they are non-cash awards. Non cash transactions related to the Food Donation
Program are not reflected in the County’s basic financial statements as these represent aid-in-kind.
4. LOAN PROGRAMS
The County has provided loans under several U.S. Department of Housing and Urban Development
programs. These loans are made to carry out activities for affordable housing and economic
development. The programs are administered both internally and by servicing and trust arrangements
with financial institutions to collect loan repayments. The funds will be returned to the County
programs upon repayment of the principal and interest, and will be recorded as program income at that
time. The following is a summary of the loan programs maintained by the County along with the
outstanding loan receivable balances at June 30, 2008:
Federal
CFDA Amount
Program Title Number Outstanding
Community Development Block Grant 14.218 27,660,327$
HOME Investment Partnerships Program 14.239 33,251,824
Housing Opportunities for Persons with AIDS 14.241 3,915,995
64,828,146$
County of Contra Costa
Single Audit Reports
Notes to the Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30, 2008
12
5. 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,
2008:
CFDA
Program Title Number Amount
Weatherization Assistance for Low-Income Person 81.042 108,667$
Low-Income Home Energy Assistance 93.568 1,142,155
Community Services Block Grants 93.569 428,936
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.
6. SUMMARY OF FEDERAL EXPENDITURES OF THE HOUSING AUTHORITY
The Authority’s expenditures are excluded from the accompanying Schedule because they are
separately audited by other auditors. The programs of the Authority for the fiscal year ended March 31,
2008 were as follows:
CFDA Federal
Program Title Number Expenditures
U.S. Department of Housing and Urban Development:
Community Development Block Grant 14.218 12,656$
Shelter Plus Care 14.238 2,907,930
Public and Indian Housing 14.850 4,707,108
Section 8 Housing Choice Voucher 14.855 35,299
Low Income Housing Assistance Program Section 8 Moderate Rehabilitation 14.856 161,261
Housing Choice Voucher 14.871 76,907,740
Public Housing Capital Fund 14.872 2,785,938
Project Safe Neighborhood 16.609 4,900
Total U.S. Department of Housing and Urban Development 87,522,832$
County of Contra Costa
Single Audit Reports
Notes to the Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30, 2008
13
7. PROGRAMS FUNDED THROUGH THE STATE OFFICE OF CRIMINAL JUSTICE PLANNING
(OCJP)
The County had program audits performed by an independent auditor on the following programs
passed through the Office of Emergency Services:
Grant Title Grant Number
Regional Anti-Drug Program DC07200070
Vertical Prosecution Program VB06040070
Victim Witness Assistance Center VW07260070
A copy of the audit report for the above programs can be obtained from the Auditor-Controller’s Office
at 625 Court Street, Room 103, Martinez, California, 94553-1282.
County of Contra Costa
Single Audit Reports
Schedule of Findings and Questioned Costs
For the year ended June 30, 2008
14
A. SUMMARY OF AUDIT RESULTS
1. The auditors' report expresses an unqualified opinion on the basic financial statements of the
County of Contra Costa (County).
2. No significant deficiencies relating to the audit of the financial statements are reported in Part B of
this schedule.
3. No instances of noncompliance material to the basic financial statements of the County were
disclosed during the audit.
4. No significant deficiencies relating to the audit of the major federal award programs are reported in
Part B of this schedule.
5. The auditors' report on compliance for the major federal award programs for the County expresses
an unqualified opinion.
6. Audit findings relative to the major federal award programs for the County are reported in Part C of
this Schedule.
7. The programs tested as major programs include:
Major Program Expenditures
State Administrative Matching Grants for Food Stamp 11,327,984$
Community Development Block Grants/Entitlement Grants 3,822,299
Criminal Alien Assistance Program 2,082,818
Workforce Investment Act Adult Program 1,708,498
Workforce Investment Act Youth Activities 1,795,742
Workforce Investment Act Dislocated Worker 2,214,151
Head Start 17,233,892
Child Support Enforcement 12,062,573
Adoption Assistance 7,983,302
IHSS Public Authority 6,981,682
Medical Cost Avoidance Program 5,660
Urban Area Security Initiative 1,215,391
Port Security 2006 604,288
Assistance to Firefighters Grant 413,077
Total Major Program Expenditures 69,451,357$
Total Federal Award Expenditures 246,850,488$
Percent of Total Federal Award Expenditures 28.13%
8. The threshold for distinguishing Types A and B programs was $3,000,000.
9. The County was determined to be a low risk auditee.
County of Contra Costa
Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30, 2008
15
B. FINDINGS - FINANCIAL STATEMENTS AUDIT
No financial statement findings were noted.
C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT
08-1 U.S. DEPARTMENT OF LABOR
Workforce Investment Act – Youth Activities, (CFDA Number 17.259) – Eligibility.
Passed through State Employment Development Department.
Administered by the County’s Employment and Human Services Department.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the
eligibility requirements in the individual grant agreements of the respective
programs. The Workforce Investment Act – Youth Activities grant requires
participants be low-income individuals.
Condition During the performance of our audit, we noted that a case file examined did not
contain documentation to support low-income verification.
Questioned Costs The amount for questioned costs could not be determined.
Context and Effect By ensuring that documentation support for individuals, which qualify as low-
income, is maintained in the case files it would support the applicant’s eligibility to
receive support services, it would also reduce the chances of ineligible costs being
claimed for reimbursement.
Recommendation We recommended that the County strengthen its controls by providing additional
periodic reviews of the case files to ensure that the documents contained in the case
files are kept current and complete.
Management’s
Response In response to the finding listed above, Contra Costa Workforce Development Board
will assign quarterly file reviews to Workforce Investment Act Youth files. This file
review will be done to a limited number of files selected randomly, excluding files
reviewed within the last 12 months. A quarterly quality control checklist will be held
in central file at the Workforce Development Board office as well as the participant
file.
County of Contra Costa
Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30, 2008
16
C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT,
Continued
08-2 U.S. DEPARTMENT OF AGRICULTURE
State Administrative Matching Grants for Food Stamp, (CFDA Number 10.561) –
Special Test and Provisions.
Passed through State Department of Social Services.
Administered by the County’s Employment and Human Services Department.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the special
tests and provision requirements in the individual grant agreements of the respective
programs. The State Administrative Matching Grants for Food Stamp requires that
grant recipients shall employ sufficient level staff to perform all aspects of the
Performance Reporting System. The staff used to conduct the QC reviews shall be
organizationally independent of program operations.
Condition During the performance of our audit, we noted that the County’s quality control unit
for the food stamp program is not organizationally independent of program
operations. County employees assigned to the quality control unit report to the same
department manager as employees assigned to program operations.
Questioned Costs No questioned costs noted.
Context and Effect By ensuring that the quality control unit is independent of program operations this
will ensure that QC staff will not have prior knowledge of either the person or
household of the decision under review.
Recommendation We recommended that the County ensure the quality control unit is independent of
program operations by having the QC staff report to a department manager separate
form program operations manager.
Management’s
Response We acknowledge the basis for this recommendation. Contra Costa has a highly
successful QC program that has been instrumental in achieving and maintaining one
of the lowest Food Stamp error rates in the state. While organizational placement of
the QC unit could result in a conflict, to date, it has not presented any problems and
has been effectively managed within the Aging and Adult Bureau.
To address the recommendation and to ensure there is no potential for conflicts,
effective July 1, 2009 the QC unit will be reassigned to the Administrative Bureau as a
direct report to the Bureau Director.
County of Contra Costa
Single Audit Reports
Summary Schedules of Prior Audit Findings
For the year ended June 30, 2008
17
D. PRIOR YEAR FINDINGS AND QUESTIONED COSTS
07-1 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Ryan White Care Act Title I, (CFDA Number 93.914) – Allowable Costs / Cost
Principles.
Passed through State Department of Health & Human Services.
Administered by the County’s Health Services Department - Public Health.
Criteria In accordance with OMB Circular A-87, grantees are required to maintain
appropriate documentation to abide by the allowable costs / cost principle
requirements in the individual grant agreements of the respective programs. The
Ryan White Care Act Title I grant requires that direct expenses claimed be supported
by appropriate documentation and be readily available to support the amount
claimed.
Condition During the performance of our audit, we noted that direct payroll expenses claimed
for reimbursement could not be identified specifically to the performance of the
program. Functional time sheets were not used to allocate payroll expense.
Questioned Costs The amount for questioned costs could not be determined.
Context and Effect By ensuring that payroll expense is allocated based on functional time sheets this
would assure that the grant program is being reimbursed the correct amount.
Recommendation We recommended that the County support direct payroll expenses with ether
functional time sheets or a time allocation study.
Status Implemented.
County of Contra Costa
Single Audit Reports
Summary Schedules of Prior Audit Findings, Continued
For the year ended June 30, 2008
18
D. PRIOR YEAR FINDINGS AND QUESTIONED COSTS, Continued
07-2 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Ryan White Care Act Title I, (CFDA Number 93.914) – Eligibility.
Passed through State Department of Health & Human Services.
Administered by the County’s Health Services Department - Public Health.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the
eligibility requirements in the individual grant agreements of the respective
programs. The Ryan White Care Act Title I grant requires case management services
be provided to individuals who are HIV+
Condition During the performance of our audit, we noted that a portion of the files examined
did not contain documentation to support the HIV+ diagnosis. These participants
did receive case management services from the county during the fiscal period.
Questioned Costs The amount for questioned costs could not be determined.
Context and Effect By ensuring that support for HIV virus test status is maintained in the case files it
would support the applicant’s eligibility to receive case management assistance, it
would also reduce the chances of ineligible costs being claimed for reimbursement.
Recommendation We recommended that the County strengthen its controls by providing additional
periodic reviews of the case files and monitoring of contracted services to ensure that
the documents contained in the case files are kept current and complete.
Status Implemented.
County of Contra Costa
Single Audit Reports
Summary Schedules of Prior Audit Findings, Continued
For the year ended June 30, 2008
19
D. PRIOR YEAR FINDINGS AND QUESTIONED COSTS, Continued
07-3 U.S. DEPARTMENT OF THE TREASURY
Help America Vote Act, (CFDA Number 90.401) – Reporting.
Passed through Secretary of State Office.
Administered by the County Clerk’s Office.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the
reporting requirements in the individual grant agreements of the respective
programs. The Help America Vote Act grant requires that grant recipients report the
federal award expenditures on their Schedule of Expenditures for Federal Awards.
Condition During the performance of our audit, we noted that the County did not report on
their prior year Single Audit Reports the expenditures for the Help America Vote Act
grant. The prior year expenditures were not properly identified by the County as
federal award expenditures. The amounts not reported were $39,662 for FYE05 and
$4,423,042 for FYE06.
Questioned Costs No questioned costs noted.
Context and Effect By ensuring that all expenses are properly reported on the Schedule of Expenditures
of Federal Awards in the proper period, the County will ensure that all major
programs have been properly identified. This will prevent having to reissue the
Single Audit report in future years when the omission is discovered.
Recommendation We recommended that the County strengthen its review process over the preparation
of the Schedule of Expenditures of Federal Awards to ensure the accuracy and
completeness of the amounts provided by individual County Departments.
Status Implemented.
County of Contra Costa
Single Audit Reports
Summary Schedules of Prior Audit Findings, Continued
For the year ended June 30, 2008
20
D. PRIOR YEAR FINDINGS AND QUESTIONED COSTS, Continued
07-4 U.S. DEPARTMENT OF JUSTICE
Grant to Encourage Arrest Policies and Enforcement of Protection Orders, (CFDA
Number 16.590) – Reporting.
Administered by the County Administration Office.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the
reporting requirements in the individual grant agreements of the respective
programs. The Grant to encourage Arrest Policies and Enforcement of Protection
Orders requires that grant recipients report the federal award expenditures on their
Schedule of Expenditures for Federal Awards.
Condition During the performance of our audit, we noted that the County did not report part of
their expenditures for the grant on prior year Single Audit Reports. The prior year
expenditures were not properly identified by the County as federal award
expenditures. The amount not reported in prior year was $56,078.
Questioned Costs No questioned costs noted.
Context and Effect By ensuring that all expenses are properly reported on the Schedule of Expenditures
of Federal Awards in the proper period, the County will ensure that all major
programs have been properly identified. This will prevent having to reissue the
Single Audit report in future years when the omission is discovered.
Recommendation We recommended that the County strengthen its review process over the preparation
of the Schedule of Expenditures of Federal Awards to ensure the accuracy and
completeness of the amounts provided by individual County Departments.
Status Implemented.
County of Contra Costa
Single Audit Reports
Summary Schedules of Prior Audit Findings, Continued
For the year ended June 30, 2008
21
D. PRIOR YEAR FINDINGS AND QUESTIONED COSTS, Continued
07-5 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
HRSA Bioterrorism Program, (CFDA Number 93.889) – Allowable Costs / Cost
Principles.
Passed through State Department of Health & Human Services.
Administered by the County’s Health Services Department - Public Health.
Criteria In accordance with OMB Circular A-87, grantees are required to maintain
appropriate documentation to abide by the allowable costs / cost principle
requirements in the individual grant agreements of the respective programs. The
HRSA Bioterrorism grant requires that direct expenses claimed be supported by
appropriate documentation and be readily available to support the amount claimed.
Condition During the performance of our audit, we noted that direct payroll expenses claimed
for reimbursement could not be identified specifically to the performance of the
program. Functional time sheets were not used to allocate payroll expense.
Questioned Costs The amount for questioned costs could not be determined.
Context and Effect By ensuring that payroll expense is allocated based on functional time sheets this
would assure that the grant program is being reimbursed the correct amount.
Recommendation We recommended that the County support direct payroll expenses with ether
functional time sheets or a time allocation study.
Status Implemented.
County of Contra Costa
Single Audit Reports
Summary Schedules of Prior Audit Findings, Continued
For the year ended June 30, 2008
22
D. PRIOR YEAR FINDINGS AND QUESTIONED COSTS, Continued
07-6 U.S. DEPARTMENT OF AGRICULTURE
Women, Infant, and Children, (CFDA Number 10.557) – Eligibility.
Passed through State Department of Social Services.
Administered by the County’s Health Services Department – Public Health.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the
eligibility requirements in the individual grant agreements of the respective
programs. The Women, Infant, and Children (WIC) grant provides benefits to
participants based on specific eligibility requirements.
Condition During the performance of our audit, we noted that a portion of the participant files
could not be examined for eligibility testing. The participant files are maintained on
State of California’s WIC eligibility computer system. However, once a participant
withdrew from the program, the computer system purged their information. This
prevented eligibility testing to be performed on inactive participant files even-though
these participants received benefits from the County during the fiscal year.
Questioned Costs The amount for questioned costs could not be determined.
Context and Effect Due to the nature of the State of California’s WIC eligibility computer system, a
complete participant listing was not provided during the performance of our audit of
compliance over participants receiving benefits. Therefore, we were unable to audit
inactive participant’s eligibility compliance during the fiscal year.
Recommendation We recommended that the County add a tracking mechanism to ensure that all
participants of the program during the fiscal year be documented and identified.
This would allow compliance eligibility audit testing to be performed.
Status Implemented.
SUPPLEMENTAL SCHEDULES
23
County of Contra Costa
Employment and Human Services Department
Supplemental Schedule of Expenditures for Federal and State Awards
Summary Schedule
For the year ended June 30, 2008
Catalog of Federal
Federal / State Grantor Domestic Grant /
Pass-through Grantor Assistance Contract State Federal
Program Title Number (CFDA)
Number Expenditures Expenditures
Federal Awards
U.S. Department of Health & Human
Services Aging Cluster
Passed through CA Dept of Aging: 93.044 AP-0708-07 125,422$ 1,146,253$
Special Programs for Aging-Title III Part B
Grants for Supportive Services and
Senior Centers
Special Programs for Aging Title III Part C, 93.045 AP-0708-07 88,011 1,248,024
Nutrition Services
Nutrition Services Incentive Program 93.053 AP-0708-07 - 268,586
(NSIP)
Special Programs for Aging-Title III Part D 93.043 AP-0708-07 2,311 47,557
Disease Prevention and Health Promotion
Services
National Family Caregiver Support Title III 93.052 AP-0708-07 - 345,502
Part E
Special Programs for Aging Title VII A 93.042 AP-0708-07 8,878 44,429
Chapter 2 Long Term Care Ombudsman
Services for Older Individuals
Special Programs for Aging Title VII B 93.041 AP-0708-07 592 12,899
Chapter 3 Programs for Prevention of
Elder Abuse, Neglect and Exploitation
Centers for Medicare and Medicaid Services 93.779 HI-0708-07 - 79,661
(CMS) Research, Demonstrations and
Evaluations (Health Insurance Counseling
and Advocacy Program, HICAP)
Medical Assistance Program (Medicaid 93.778 MS-0708-27 437,070 419,930
Title XIX) Multi-Senior Services Program
MSSP
U.S. Department of Agriculture
Passed through CA Dept of Aging:
Senior Farmer's Market 10.576 - 10,000
Total Expenditures Federal Awards 662,284$ 3,622,841$
24
County of Contra Costa
Employment and Human Services Department
Supplemental Schedule of Expenditures for Federal and State Awards
Summary Schedule, Continued
For the year ended June 30, 2008
Catalog of Federal
Federal / State Grantor Domestic Grant /
Pass-through Grantor Assistance Contract State Federal
Program Title Number (CFDA)
Number Expenditures Expenditures
State Awards
California Department of Aging
Direct State Programs:
Ombudsman Initiative Federal Citation Penalty AP-0708-07 36,524$ -$
CBSP-Brown Bag AP-0708-07 23,277 -
CBSP-ADCRC AP-0708-07 80,000 -
CBSP-Linkages AP-0708-07 232,892 -
CBSP-Respite AP-0708-07 6,386 -
HICAP Reimbursement HI-0708-07 123,550 -
HICAP FUND HI-0708-07 61,705 -
Total Expenditures State Awards 564,334$ -$
25
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
Summary Schedule
For the year ended June 30, 2008
Catalog of Federal
Domestic
Assistance Total
DCSD Contract No.Number (CFDA)Expenditures
07C-1656 Weatherization 81.042 108,667$
Total 108,667$
07B-5406 Assurance 16 93.568 67,097$
07B-5406 ECIP and HEAP Intake Costs 93.568 5,103
07B-5406 ECIP and HEAP Administrative Costs 93.568 43,016
06B-5356 ECIP and HEAP Energy Automation Set-a-Side 93.568 4,689
07B-5406 ECIP Program Costs 93.568 48,791
07B-5406 HEAP-Outreach 93.568 24,169
07B-5406 Weatherization 93.568 297,758
08B-5456 Assurance 16 93.568 91,407
08B-5456 ECIP and HEAP Intake Costs 93.568 24,100
08B-5456 ECIP and HEAP Administrative Costs 93.568 53,990
08B-5456 ECIP Program Costs 96.568 48,681
08B-5456 HEAP-Outreach 93.568 61,414
08B-5456 Weatherization 93.568 371,940
Total 1,142,155$
06F-4708 CSBG CAA-2007 93.569 302,158
08F-4708 CSBG CAA-2008 93.569 126,778
Total 428,936$
26
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 07C-1656 Weatherization (CFDA #81.042)
For the year ended June 30, 2008
Total Recorded Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue 110,707$ 110,707$ 114,082$
Total revenue 110,707$ 110,707$ 114,082$
EXPENDITURES:
Administrative Costs 4,830$ 4,830$ 5,680$
Other Program Costs:
Health & Safety 9,269 9,269 23,312
Training & Technical Assistance 2,761 2,761 2,885
Total Other Program Costs 12,030 12,030 26,197
Program Costs:
Client Education 4,477 4,477 4,474
Direct Program Activities 74,943 74,943 65,411
Intake 3,942 3,942 3,944
Outreach 6,873 6,873 6,870
Workers' Compensation 1,572 1,572 1,506
Total Program Costs 91,807 91,807 82,205
Total expenditures 108,667$ 108,667$ 114,082$
27
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
For the year ended June 30, 2008
Total Recorded Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue 247,709$ 247,709$ 362,210$
Total revenue 247,709$ 247,709$ 362,210$
EXPENDITURES:
Assurance 16 Program Costs:
Assurance 16 Activities 67,097$ 67,097$ 102,215$
Intake Program Costs:
Intake 5,103 5,103 26,494
Administrative Costs:
Administrative Costs 43,016 43,016 61,750
Energy Automation Set-a-Side 4,689 4,689 27,583
Total Administrative Costs 47,705 47,705 89,333
ECIP Program Costs:
Cooling Service Repair/Replacement 89 89 4,203
Heating Service Repair/Replacement 28,653 28,653 101,313
Other 1,034 1,034 -
Outreach 19,015 19,015 30,371
Total ECIP Program Costs 48,791 48,791 135,887
Heap Outreach WPO Costs:
Outreach 24,169 24,169 35,864
Energy Education Workshop
Energy Education Client Workshops - - -
Total expenditures 192,865$ 192,865$ 389,793$
DCSD Contract No. 07B-5406 LIHEAP ASSURANCE 16, INTAKE, ECIP and HEAP (CFDA #93.568)
28
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 07B-5406 Weatherization (CFDA #93.568)
For the year ended June 30, 2008
Total Recorded Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue 293,703$ 293,703$ 513,107$
Total revenue 293,703$ 293,703$ 513,107$
EXPENDITURES:
Administrative Costs:
Administrative Costs 28,588$ 28,588$ 40,820$
Other Program Costs:
Training 8,235 8,235 10,255
Vehicle and Equipment - - -
Total Other Program Costs 8,235 8,235 10,255
Program Costs:
Intake (Eligibility Determination) 8,562 8,562 10,255
Direct Program Activities 229,705 229,705 420,938
Outreach 19,831 19,831 25,639
Workers' Compensation 2,837 2,837 5,200
Total Program Costs 260,935 260,935 462,032
Total expenditures 297,758$ 297,758$ 513,107$
29
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
For the year ended June 30, 2008
Total Recorded Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue 279,592$ 279,592$ 365,401$
Total revenue 279,592$ 279,592$ 365,401$
EXPENDITURES:
Assurance 16 Program Costs:
Assurance 16 Activities 91,407$ 91,407$ 103,504$
Intake Program Costs:
Intake 24,100 24,100 26,716
Administrative Costs:
Administrative Costs 53,990 53,990 62,186
ECIP Program Costs:
Cooling Service Repair/Replacement 2,953 2,953 4,406
Heating Service Repair/Replacement 45,728 45,728 90,000
Outreach - - -
Total ECIP Program Costs 48,681 48,681 94,406
Heap Outreach WPO Costs:
Outreach 61,414 61,414 66,788
Total expenditures 279,592$ 279,592$ 353,600$
DCSD Contract No. 08B-5456 LIHEAP ASSURANCE 16, INTAKE, ECIP and HEAP (CFDA #93.568)
30
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
For the year ended June 30, 2008
Total Recorded Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue 365,710$ 365,710$ 527,898$
Total revenue 365,710$ 365,710$ 527,898$
EXPENDITURES:
Administrative Costs:
Administrative Costs 29,934$ 29,934$ 41,925$
Other Program Costs:
Training 214 214 10,548
Program Costs:
Intake (Eligibility Determination) 5,894 5,894 10,548
Direct Program Activities 318,547 318,547 432,505
Outreach 14,665 14,665 26,372
Workers' Compensation 2,686 2,686 6,000
Total Program Costs 341,792 341,792 475,425
Total expenditures 371,940$ 371,940$ 527,898$
DCSD Contract No. 08B-5456 Weatherization (CFDA #93.568)
31
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 06F-4708 CSBG CAA-2007 (CFDA #93.569)
For the year ended June 30, 2008
Total Recorded Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue 301,143$ 301,143$ 627,150$
Total revenue 301,143$ 301,143$ 627,150$
EXPENDITURES:
Administrative Costs:
Salaries & Wages 78,114$ 78,114$ 177,114$
Fringe Benefits 50,360 50,360 119,764
Travel - - -
Space (Rent/Lease) - - -
Consumable Supplies - - -
Equipment (Lease/Purchase) 9,681 9,681 58,540
Other Costs 27,271 27,271 94,674
Total Administrative Costs 165,426 165,426 450,092
Program Costs:
Salaries & Wages 4,842 4,842 18,827
Fringe Benefits 2,890 2,890 12,731
Consultant Services - - -
Subcontractors 129,000 129,000 145,500
Total Other Program Costs 136,732 136,732 177,058
Total expenditures 302,158$ 302,158$ 627,150$
32
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 08F-4908 CSBG CAA-2008 (CFDA #93.569)
For the year ended June 30, 2008
Total Recorded Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue 186,474$ 186,474$ 627,150$
Total revenue 186,474$ 186,474$ 627,150$
EXPENDITURES:
Administrative Costs:
Salaries & Wages 47,962$ 47,962$ 160,413$
Fringe Benefits 32,431 32,431 126,421
Travel - - 7,669
Space (Rent/Lease) - - -
Consumable Supplies - - -
Equipment (Lease/Purchase) 8,227 8,227 39,419
Other Costs 31,109 31,109 110,000
Total Administrative Costs 119,729 119,729 443,922
Program Costs:
Salaries & Wages 4,641 4,641 20,540
Fringe Benefits 2,408 2,408 16,188
Consultant Services - - -
Subcontractors - - 146,500
Total Other Program Costs 7,049 7,049 183,228
Total expenditures 126,778$ 126,778$ 627,150$
33