HomeMy WebLinkAboutMINUTES - 12161986 - 1.73 To;.
BOARD OF SUPERVISORS
FROM; C tra
Phil Batchelor,
County Administrator Cbsta
DATE'. c0i '•J
December 16, 1986
SUBJECT;
AUDIT SERVICES
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDED ACTION:
Approve increase in contract with Peat, Marwick, Mitchell & Co. of $14,700
for additional major programs to be audited under requirements of the
Federal Single Audit Act.
FINANCIAL IMPACT:
Costs of the Federal Single Audit are recoverable from the Federal Programs
through the Cost Allocation Plan. The the extent programs have caps or
ceilings, added costs result in program reduction or added county costs.
In the event that the added costs cannot be fully recovered through the
Cost Allocation Plan, the Board of Supervisors ' budget may require
augmentation at the end of the year.
REASONS FOR RECOMMENDATION:
The Federal Single Audit Act of 1984 (Public Law 98-502) requires the
County to contract for a single audit. Federal OMB Circular A128 sets
forth the requirements, including the requirement for in-depth fiscal and
compliance reviews of "major programs" . Circular A128 sets forth the
criteria for determining what is a "major program" . Upon detailed review
of the amount of federal dollars in the various programs and following
discussion with representatives of our Federal Cognizant Agency, it has
been determined that two programs must be added to the "major program"
category: ( 1) Short-Doyle Mental Health, Medi-Cal Federal, and ( 2) regular
Medi-Cal Federal.
CONSEQUENCES OF NEGATIVE ACTION:
Failure to comply with the Federal Single Audit Act requirements could
result in the cut-off of Federal program funds.
CONTINUED ON ATTACHMENT: _ YES SIGNATURE: /
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMEN TION OF BOARD COMMIT
APPROVE OTHER
SIGNATURE s :
ACTION OF BOARD ON f)FAPPROVED AS RECOMMENDED _ OTHER
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
_ UNANIMOUS (ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES: AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: . ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
cc: ATTESTED DEC 16 1986
County Administrator ----
Auditor-Controller PHIL BATCHELOR. CLERK OF THE BOARD OF
Peat , Marwick, Mitchell & Co . SUPERVISORS AND COUNTY ADMINISTRATOR
if
M382/7-83 BY ,DEPUTY