HomeMy WebLinkAboutBOARD STANDING COMMITTEES - 10052015 - Finance Cte Agenda Pkt
FINANCE COMMITTEE
October 5, 2015
10:30 A.M.
651 Pine Street, Room 101, Martinez
Supervisor Mary N. Piepho, Chair
Supervisor Federal D. Glover, Vice Chair
Agenda
Items:
Items may be taken out of order based on the business of the day and preference
of the Committee
1.Introductions
2.Public comment on any item under the jurisdiction of the Committee and not on this
agenda (speakers may be limited to three minutes).
3. CONSIDER approving the Record of Action for the June 1, 2015, Finance Committee
meeting (Lisa Driscoll, County Finance Director)
4. CONSIDER accepting the Quarterly Capital Projects Report (Brian Balbas, Deputy
Public Works Director)
5. CONSIDER Countywide Single Audit for the Fiscal Year Ending June 30, 2014 (Lisa
Driscoll, County Finance Director)
6.The next meeting is currently scheduled for November 2, 2015 at 10:30 AM.
7.Adjourn
The Finance Committee will provide reasonable accommodations for persons with disabilities
planning to attend Finance Committee meetings. Contact the staff person listed below at least 72
hours before the meeting.
Any disclosable public records related to an open session item on a regular meeting agenda and
distributed by the County to a majority of members of the Finance Committee less than 96 hours
prior to that meeting are available for public inspection at 651 Pine Street, 10th floor, during
normal business hours.
Public comment may be submitted via electronic mail on agenda items at least one full work day
prior to the published meeting time.
For Additional Information Contact:
Lisa Driscoll, Committee Staff
Phone (925) 335-1021, Fax (925) 646-1353
lisa.driscoll@cao.cccounty.us
FINANCE COMMITTEE 3.
Meeting Date:10/05/2015
Subject:Record of Action for June 1, 2015 Finance Committe Meeting
Submitted For: FINANCE COMMITTEE,
Department:County Administrator
Referral No.: N/A
Referral Name: Record of Action
Presenter: Lisa Driscoll, County
Finance Director
Contact: Lisa Driscoll, County Finance Director
(925) 335-1023
Referral History:
County Ordinance requires that each County body keep a record of its meetings. Though the
record need not be verbatim, it must accurately reflect the agenda and the discussions made in the
meetings.
Referral Update:
Attached for the Committee's consideration is the Record of Action for its June 1, 2015 meeting.
Recommendation(s)/Next Step(s):
Staff recommends approval of the Record of Action for the June 1, 2015 meeting.
Fiscal Impact (if any):
No fiscal impact.
Attachments
Draft Record of Action - June 2015
FINANCE COMMITTEE 4.
Meeting Date:10/05/2015
Subject:QUARTERLY CAPITAL PROJECTS REPORT
Submitted For: Julia R. Bueren, Public Works Director/Chief Engineer
Department:Public Works
Referral No.: 1/6/2009 SD.2
Referral Name: Quarterly Capital Projects
Presenter: Brian Balbas, Deputy Public Works
Director
Contact: Brian Balbas (925)
313-2284
Referral History:
On January 6, 2009, the Board of Supervisors approved recommendations for Board Member
appointments to local, regional and statewide boards, committees and commissions for the 2009
calendar year. One of the adopted recommendations was to combine the Capital Facilities
Committee with the Finance Committee.
On February 2, 2009, the Finance Committee met and planned committee meetings and schedules
for the coming year. One of the recommendations was for the Finance Committee to receive
regular capital facility update reports. The first report was presented to Finance on March 4, 2009
by the Director of General Services, Mike Lango. The Committee reviewed the initial report and
requested that additional financing and appropriation information be added to make the report
more meaningful. The final report format was accepted at the April 6, 2009 meeting and staff was
directed to include on future Finance Committee agendas. Reports were submitted at each
Finance Committee meeting through December 2010.
Beginning in 2011, the Finance Committee requested that Capital Facility Reports be reviewed
quarterly. Quarterly review of Capital Facility Reports is the current practice.
Referral Update:
Quarterly update.
Recommendation(s)/Next Step(s):
Accept attached Capital Projects Report.
Attachments
Quarterly Capital Projects Report - August 28, 2015
CAPITAL PROJECTS REPORT - FINANCE COMMITTEE
SUMMARY PAGE
9/28/2015
Funding Source Projects PROJECT SIZE Projects
AB109 2 7
Airport Enterprise Fund 0 between $100,001 - $250,000 4
Capital Facilities Fund - Sheriff's 0 between $250,001 - $500,000 8
CCFPD Capital Outlay Fund 0 between $500,001 - $1,000,000 8
CSA R-9 1 Projects over $1,000,001 19
Cal-ID RAN Fund 0 To be determined 7
DCD/Redevelopment 0 53
EHS Administrative Budget 0
Energy Fund 1 15 NEW PROJECTS since last report:PROJECT VALUE
Fire Protection Fund 1 10,000$
General Fund 12 TBD
General Fund - EHS 6 450,000$
Grant or Bond Funds 1 TBD
Health Services Capital Budget 0 TBD 1
Hospital Enterprise Fund 22 8,100,000$ 2
Land Development Fund 1 2,145,000$ 3
Mental Health General Fund 0 1,400,000$ 4
Park Dedication Fees 2 1,250,000$ 5
PG&E On Bill Financing Loan 0 100,000$ 6
Probation 0 50,000$ 7
Measure WW 2 TBD
School District 0 TBD
Sheriff's Administrative Budget 0 6,000,000$
Stormwater Utility Assessment #17 (PWD)1 1,100,000$
Treasurer-Tax Collector's Budget 0 20,605,000$
8 COMPLETED PROJECTS since last report: PROJECT VALUE
FUNDED PROJECTS :52 $ 180,970,500 Site Improvements at Fire Station #69, 4640 Appian Way, El Sobrante 400,000$
1,020,000$
NON-FUNDED PROJECTS:1 $ 6,000,000 350,000$
320,000$
TOTAL PROJECTS:53 $ 186,970,500 700,000$
60,000$
55,000$
Install Wheelchair Lifts/Ramps, 6401 Stockton Avenue, El Cerrito 250,000$
3,155,000$
Job Order Contracting, Countywide
Refurbish IPID Perimeter Detection System, 5555 Giant Highway, Richmond
TOTAL VALUE OF COMPLETED PROJECTS:
Estimate for Remodeling for HSD, 2047 Arnold Industrial Way, Ste. D, Concord
Estimate for Family Practice Clinic Expansion, 2311 Loveridge Road, Pitts.
TOTAL VALUE OF NEW PROJECTS:
T-Bar Ceiling for Kitchen/Cafeteria, 2500 Alhambra Avenue, Martinez
Remodeling 2nd Flr for HSD Information Technology, 40 Muir Road, Martinez
Installation of Scrub Dispensers, 2500 Alhambra Avenue, Martinez
Estimate to Provide Additional Office Space, 900 Ward Street, Martinez
Upgrade HVAC, 40 Douglas Drive, Martinez
Redesign Lobby Area, 400 Ellinwood Way, Pleasant Hill
Redesign Lobby Area, 4545 Delta Fair Blvd., Antioch
Estimate to Increase Parking Capacity, 2500 Alhambra Avenue, Martinez
Est. to Convert G Ward Basement to Office Space, 2500 Alhambra Ave., Mtz.
under $100,000 - $100,000
TOTAL PROJECTS:
Training Facility, 2600 Stanwell Drive, Concord
Remodeling of the 1st Floor for EHSD, 40 Douglas Drive, Martinez
Central Mail Unit for EHSD, 2600 Stanwell Drive, Concord
New Generator for HSD and Sheriff, 2530 Arnold Drive, Martinez
Remodeling at the Brentwood Health Center, 171 Sand Creek Road, Brentwood
Replace Drop Ceiling in Pharmacy, 2500 Alhambra Avenue, Martinez
Estimate for Survey of all Structures, 2500 Alhambra Avenue, Martinez
Installation of Flag Pole, 900 Ward Street, Martinez
CAPITAL PROJECTS REPORT - FINANCE COMMITTEE Page 2 of 5
9/28/2015
Project Name Address Phase
% Proj.
Comp
Est. Proj.
Compl.
Date
Estimated
Proj. Budget Funding Source Comments
Conservation & Development
1 Remodeling 40 Muir - Phase 2 40 Muir Road, Martinez
Design
Development 30%8/1/2016 $1,000,000 Land Development Fund
Contra Costa Fire District
2
Estimate for Modular Quarters for
Firefighters 13928 San Pablo Avenue, San Pablo
Construction
Documents 25%TBD $900,000 Fire Protection Fund
County Administrator
3
Renovations and Remodeling at the County
Finance Building (FLIP)625 Court Street, Martinez Construction 50%5/15/2016 $9,800,000 General Fund
4 Demolition of the Old Detention Facility 650 Pine Street, Martinez Feasibility/CEQA 10%8/31/2016 $1,100,000 General Fund
District Attorney
5 Installation of Flag Pole 900 Ward Street, Martinez Construction 40%10/30/2015 $10,000 General Fund
6
Estimate to Convert Law Library and 4th
Floor Patio into Additional Office Space 900 Ward Street, Martinez Feasibility 0%TBD TBD General Fund
Employment & Human Services
7 Space Planning 40 Douglas Drive, Martinez
Design
Development 20%3/15/2016 $185,000 General Fund
8 Remodeling for Expanding Call Center 1650 Cavallo Road, Antioch Feasibility 50%12/30/2015 $100,000 General Fund
9 Chiller Replacement 4545 Delta Fair Blvd., Antioch
Construction
Documents 50%3/1/2016 $450,000 General Fund
10 Upgrade HVAC 40 Douglas Drive, Martinez
Design
Development 10%6/1/2016 $450,000 General Fund
11 Redesign Lobby Area 400 Ellinwood Way Pleasant Hill Feasibility 10%TBD TBD General Fund
12 Redesign Lobby Area 4545 Delta Fair Blvd., Antioch Feasibility 10%TBD TBD General Fund
CAPITAL PROJECTS REPORT - FINANCE COMMITTEE Page 3 of 5
9/28/2015
Project Name Address Phase
% Proj.
Comp
Est. Proj.
Compl.
Date
Estimated
Proj. Budget Funding Source Comments
Health Services
13 Kitchen Boiler Replacement 2500 Alhambra Avenue, Martinez Construction 60%12/30/2016 $1,950,000 Hospital Enterprise Fund
14
Emergency and Imaging Department
Expansion 2500 Alhambra Avenue, Martinez Bidding 60%8/1/2016 $4,000,000 Hospital Enterprise Fund
15 Remodel Ste 350 2530 Arnold Drive, Martinez Construction 55%1/31/2016 $500,000 Hospital Enterprise Fund
16 Emergency Electrial Outlets 2500 Alhambra Avenue, Martinez Construction 50%12/15/2016 $150,000 Hospital Enterprise Fund
17 Security Upgrades at 5A, 5B, and 5C 2500 Alhambra Avenue, Martinez
Construction
Documents 45%6/15/2016 $300,000 Hospital Enterprise Fund
18
Install Card Access to 3rd, 4th, & 5th Floor
Stairwells 2500 Alhambra Avenue, Martinez Construction 50%1/1/2016 $100,000 Hospital Enterprise Fund
19
Antioch Children's Mental Health &
Outpatient Health Center 2335 Country Hills Drive, Antioch Construction 50%12/1/2015 $15,000,000 Hospital Enterprise Fund Leased/Developer Built
20 Renovate Monument Signs 2500 Alhambra Avenue, Martinez Feasibility 65%11/1/2015 $75,000 Hospital Enterprise Fund
21 Install Rigid Ventilation Ducts 2500 Alhambra Avenue, Martinez Feasibility 0%9/30/2016 TBD Hospital Enterprise Fund
22 Sound Proof Exam Room 25 Allen Street, Martinez Construction 30%12/30/2015 $60,000 Hospital Enterprise Fund
23 Remodeling of Suite 320 595 Center Avenue, Martinez Feasibility 0%TBD TBD Hospital Enterprise Fund
24 West County Health Center Expansion 13601 San Pablo Avenue, San Pablo Feasibility 10%12/31/2018 $14,000,000 Hospital Enterprise Fund
25 Estimate for the Renovation of 4D 2500 Alhambra Avenue, Martinez Feasibility 10%10/30/2015 $4,000,000 Hospital Enterprise Fund
26
Estimate to Redesign the Existing Eligibility
Building 2500 Alhambra Avenue, Martinez Feasibility 75%6/30/2016 $550,000 Hospital Enterprise Fund
27
Estimate for Family Practice Clinic
Expansion 2311 Loveridge Road, Pittsburg Schematic Design 10%12/30/2016 $2,145,000 Hospital Enterprise Fund
28
Remodeling of the 2nd Floor for HSD
Information Technology 40 Muir Road, Martinez
Design
Development 25%8/1/2016 $1,400,000 Hospital Enterprise Fund
29
Remodeling at the Brentwood Health
Center 171 Sand Creek Road, Brentwood
Design
Development 20%6/1/2016 $1,250,000 Hospital Enterprise Fund
30 T-Bar Ceiling for Kitchen/Cafeteria 2500 Alhambra Avenue, Martinez
Construction
Documents 50%6/1/2016 $100,000 Hospital Enterprise Fund
CAPITAL PROJECTS REPORT - FINANCE COMMITTEE Page 4 of 5
9/28/2015
Project Name Address Phase
% Proj.
Comp
Est. Proj.
Compl.
Date
Estimated
Proj. Budget Funding Source Comments
31
Replace Drop Ceiling in Pharmacy
Medication Mixing Room 2500 Alhambra Avenue, Martinez Feasibility 0%TBD $50,000 Hospital Enterprise Fund
32
Estimate for Survey of all Structures at the
CCRMC Campus 2500 Alhambra Avenue, Martinez Feasibility 0%TBD TBD Hospital Enterprise Fund
33
Estimate to Convert G Ward Basement to
Office Space 2500 Alhambra Avenue, Martinez Feasibility 0%TBD TBD Hospital Enterprise Fund
34 Estimate to Increase Parking Capacity 2500 Alhambra Avenue, Martinez Feasibility 10%TBD $8,100,000 Hospital Enterprise Fund
35
Relocation of Richmond Health Center,
Metal Health, WIC, and other Programs TBD Advisory Capacity 0%6/1/2017 $2,000,000 General Fund
Public Works
36 Tree Restoration at WCDF 5555 Giant Highway, Richmond Maintenance 99%10/15/2016 $425,000 Park Dedication Fees
37
Solar Systems at Various Sites (Regional
Renewable Energy Procurement)
Martinez: 1960/1980 Muir, 50/202/255
Glacier, San Pablo: 13601 San Pablo
Ave Construction 90%11/1/2015 $6,500,000 Energy Fund
38 North Richmond Pump Station Diversion North Richmond Construction 70%12/31/2015 $1,000,000
Stormwater Utility
Assessment #17 (PWD)
39 Improvements at Lefty Gomez Ballfield 470 Parker Avenue, Rodeo Award 45%3/31/2016 $570,000 Measure WW
40 Improvements at Livorna Park Livorna Road & Miranda Way, Alamo
Construction
Documents 45%12/31/2016 $818,000 Measure WW
41
Landscaping Project Adjacent to El
Sobrante Library West County
Construction
Documents 35%8/30/2016 $642,000 CSA R-9
42 Landscaping at Hookston Road 230 Hookston Road, Pleasant Hill
Design
Development 60%12/31/2016 $686,000 Park Dedication Fees
43 Job Order Contracting Countywide Bidding 10%1/15/2018 $6,000,000
TBD (Based on projects
awarded)
Sheriff Coroner
44
Application Development for Detention
Facility Expansion 5555 Giant Highway, Richmond Feasibility 5%6/30/2020 $90,000,000 Grant
45
Upgrade Detention Electronics System at
West County Detention Facility 5555 Giant Hwy, Richmond Bidding 50%10/1/2016 $2,900,000 AB 109
46
Inmate Rooms Wall/Ceiling Finish
Upgrades (FLIP)5555 Giant Highway, Richmond Bidding 50%10/1/2016 $899,000 General Fund
47 Built-up Roofing Replacement (FLIP)2099 Arnold Industrial Way, Concord Construction 55%12/31/2015 $450,000 General Fund
CAPITAL PROJECTS REPORT - FINANCE COMMITTEE Page 5 of 5
9/28/2015
Project Name Address Phase
% Proj.
Comp
Est. Proj.
Compl.
Date
Estimated
Proj. Budget Funding Source Comments
48 Replace Fire Alarm System (FLIP)12000 Marsh Creek Road
Construction
Documents 45%5/15/2016 $240,000 General Fund
49 Remodeling of the Visitation Center 5555 Giant Highway, Richmond Bidding 50%10/1/2016 $300,000 AB109
50
Replace Two Boilers at the Martinez
Detention Facility 1000 Ward Street, Martinez
Construction
Documents 50%10/1/2016 $2,900,000 General Fund
51 Refurbish IPID Perimeter Detection System 5555 Giant Highway, Richmond Bidding 50%10/1/2016 $1,100,000 General Fund
Veterans Service Office
52 Accessibility for Building Entry (FLIP)930 Ward Street, Martinez Construction 95%12/30/2015 $238,000 General Fund
53 Fire Sprinkler System (FLIP)
2290 Willow Pass Rd. Concord, 406 6th St.
Antioch, 757 1st St. Brentwood, 3811
Bissell Ave. Richmond
Construction
Documents 50%6/1/2016 $1,577,500 General Fund
TOTAL $186,970,500
FINANCE COMMITTEE 5.
Meeting Date:10/05/2015
Subject:Countywide Single Audit for the Fiscal Year Ending June 30, 2013
Submitted For: David Twa, County Administrator
Department:County Administrator
Referral No.: 11/8/1999
Referral Name: Countywide Single Audit
Presenter: Lisa Driscoll, County
Finance Director
Contact: Lisa Driscoll, County Finance Director
(925) 335-1023
Referral History:
On November 8, 1999, the Board established a policy and procedure for addressing the annual
findings and recommendations of the County's external auditors. The procedure directs that the
Board refer the annual Single Audit findings to the Finance Committee, and that the County
Administrator make a report to the Finance Committee on the current- and prior-year audit
findings and recommendations that identifies what corrective action has been taken or is planned
to be taken on each recommendation.
Referral Update:
Inasmuch as the current year Single Audit report encompasses all unresolved or pending audit
issues from prior-year audits, this report responds directly to the current-year Single Audit report
(FY ending June 30, 2014).
Recommendation(s)/Next Step(s):
Accept attached report regarding the Countywide Single Audit for the Fiscal Year Ending June
30, 2014 (also attached).
Fiscal Impact (if any):
Not applicable.
Attachments
Report of Countywide Single Audit for the Fiscal Year Ending June 30, 2014
County of Contra Costa Single Audit Report for the Year Ending June 30, 2014
County of Contra Costa Single Audit Reports for the Year Ended June 30, 2013
County of Contra Costa
Office of the County Administrator
MEMORANDUM
DATE: June 2, 2015
TO: FINANCE COMMITTEE:
Supervisor Mary N. Piepho, Chair
Supervisor Federal D. Glover, Vice Chair
FROM: DAVID TWA, County Administrator
By LISA DRISCOLL, Finance Director
SUBJECT: COUNTYWIDE SINGLE AUDIT FOR THE
FISCAL YEAR ENDING JUNE 30, 2014
On November 8, 1999, the Board established a policy and procedure for addressing the annual
findings and recommendations of the County's external auditors. The procedure directs that the
Board refer the annual Single Audit findings to the Finance Committee, and that the County
Administrator make a report to the Finance Committee on the current- and prior-year audit
findings and recommendations that identifies what corrective action has been taken or is planned
to be taken on each recommendation. Inasmuch as the current year Single Audit report
encompasses all unresolved or pending audit issues from prior-year audits, this report responds
directly to the current-year Single Audit report (FY ending June 30, 2014).
Internal Control Over Financial Reporting. Government Auditing standards require the external
auditor to obtain reasonable assurance that the general-purpose financial statements are free of
material misstatement. The external auditor found one instance of significant deficiency in
internal control with 2014-001 “Schedule of Expenditures of Federal Awards Completeness”. No
instances of material weakness in internal control were identified.
Internal Control Over Compliance. Government Auditing Standards and OMB Circular A-133
(which is applicable to federal programs) require the external auditor to report on both
compliance with and internal controls over the major federal programs carried out by the
County. The external auditor found no instances of material weakness nor significant deficiency
in internal control over compliance.
The reportable conditions are described in the following report:
Finding 2014-001: Schedule of Expenditures of Federal Awards Completeness
Recommendation: The County should improve its review process by requiring department
management to review and sign off program expenditures prior to being submitted to the
Auditor-Controller. Additionally, the Auditor-Controller should reconcile the detailed listing
of expenditures to the SEFA for each significant federal program prior to the submission to
the external auditors.
Finance Committee June 2, 2015
Page 2 Countywide Single Audit Follow-up
Background: The County’s Sheriff’s Office overstated expenditures in its draft schedule of
expenditures of federal awards (SEFA) by $4,538,768 due to prior year expenditures being
reported twice and understated the amount of subrecipients by $136,514. The County was
able to correct the expenditure amounts reported in its SEFA prior to its issuance.
Corrective Action: The Auditor-Controller incorporated the recommended management
signature line on all grant inventory listing sheets sent to the departments and all departments
responded with the sheets signed by management. The Auditor-Controller does not have the
sufficient staffing necessary to reconcile the SEFA, however, implemented several additional
review measures to promote the quality of the reported SEFA information. The Auditor-
Controller has also organized multiple education sessions for departments in Single Audit
reporting and compliance.
Prior Year Findings
Finding 2013-001: Accounting for OPEB Obligation
Background: The County’s actuary used an incorrect basis for amortizing the UAAL. The
County was advised that they did not need to amortize the OPEB obligation and understood
that the amortization was factored into the biennial OPEB valuation. The errors resulted in a
net adjustment to the OPEB obligation at July 1, 2012 of $177 million.
Corrective Action: Corrected.
Finding 2013-02: IT Governance and General Computer Controls
Recommendation: The auditor recommended that the County Chief Information Officer plan
and budget for an independent IT risk assessment to be performed to identify all the possible
risks to the County IT department, delivery of IT services and the accuracy and integrity of
the County financial and personnel data. The risk assessment should identify potential threats
to an IT infrastructure, prioritize the likelihood and impact of those threats and determine
appropriate safeguards or actions.
Background: During the audit, the auditor noted that the County Department of Information
Technology had not completed a formal IT risk assessment to help identify risks pertaining
to the delivery of IT services and the accuracy and integrity of the County’s financial and
personnel data.
Corrective Action: In progress. The County is considering conducting a countywide security
audit in phases over multiple years, beginning with high-risk systems.
Finding 2013-03: Schedule of Expenditures of Federal Awards Completeness
Finance Committee June 2, 2015
Page 3 Countywide Single Audit Follow-up
Recommendation: The auditor recommended that the County improve its process for
reviewing expenditures reported in the Schedule of Expenditures of Federal Awards (SEFA)
prior to being submitted to the Auditor-Controller. Additionally, the auditor recommends
that the Auditor-Controller’s Office reconcile the detailed listing of expenditures to the
SEFA for each significant federal program prior to the submission to external auditors.
Background: During the Audit, the auditor found that the County included misstatements in
its draft SEFA. The misstatements include overstated expenditures and overstated amounts
of subrecipients. The breakdown of expenditure amounts was corrected by the County prior
to the issuance of the 2013 SEFA.
Corrective Action: In progress – see Finding 2014-001. The Auditor-Controller revised the
grant inventory listing sheets sent to departments to include a recommended management
signature line in order to validate that the inventory sheets were reviewed and approved by
management. The Auditor-Controller, however, does not have the resources available to
reconcile the SEFA. The following measures have been put in place to promote the accuracy
of the SEFA using available resources: Board of Supervisor’s agendas are reviewed to
identify federal grants applied for during the fiscal year; current year SEFA is compared to
the prior year SEFA to determine if any programs are missing; the information on the grant
inventory sheets is compared to the department generated grant questionnaires and
discrepancies are investigated; and departments are required to provide a schedule of any
costs disallowed by grantors. Lastly, the County has set up work sessions between the
auditors and department program personnel to improve the accuracy of the SEFA.
Finding 2013-04: Subrecipient Monitoring
Recommendation: The auditor recommended that the County implement a system of
monitoring the timely submission of status and audit reports by subrecipients.
Background: During the audit, the auditor found that subrecipients were not properly
monitored, audit reports were not requested by the County as required, and no tracking
mechanism existed to ensure that subrecipients took appropriate corrective action regarding
audit findings.
Corrective Action: Corrected.
Finding 2013-005: Subrecipient Monitoring
Recommendation: The auditor recommended that the County implement policies to ensure
that audit reports are received from subrecipients and develop appropriate follow-up
procedures to ensure that appropriate corrective actions are taken in instances of non-
compliance.
Background: During the audit, the auditor found that the Contra Costa County Fire
Protection District neither received nor requested audit reports from subrecipients and did
Finance Committee June 2, 2015
Page 4 Countywide Single Audit Follow-up
not establish a mechanism to track instances of non-compliance and ensure corrective action,
thus not complying with OMB Circular A-133.
Corrective Action: Corrected.
Attachments
cc: Elizabeth Verigin, Assistant Auditor-Controller, Auditor-Controller’s Office
Joanne Bohren, Chief of Audit Services, Auditor-Controller’s Office
David Livingston, Sheriff
Ed Woo, Chief Information Officer