HomeMy WebLinkAboutBOARD STANDING COMMITTEES - 06072021 - Finance Cte Agenda Pkt
FINANCE COMMITTEE
June 7, 2021
9:00 A.M.
VIRTUAL MEETING
The Public may observe and participate in the
Virtual Zoom Meeting by using this link:
https://cccounty-us.zoom.us/j/88081625461
Meeting ID: 880 8162 5461
Or by dialing (888) 278-0254
Conference Code: 468751
1025 Escobar St., Martinez
Supervisor Karen Mitchoff, Chair
Supervisor John Gioia, 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 March 29, 2021, Finance
Committee meeting (Lisa Driscoll, County Finance Director)
4. CONSIDER approving the Record of Action for the May 3, 2021, Finance Committee
meeting (Lisa Driscoll, County Finance Director)
5. CONSIDER Countywide Single Audit for the Fiscal Year Ending June 30, 2020 (Lisa
Driscoll, County Finance Director)
6.The next meeting is currently scheduled for July 5, which is a County holiday. The meeting will is
canceled.
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 1025 Escobar St., 4th Floor, Martinez,
during normal business hours.
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) 655-2047, Fax (925) 655-2066
lisa.driscoll@cao.cccounty.us
FINANCE COMMITTEE 3.
Meeting Date:06/07/2021
Subject:Record of Action for March 29, 2021 Finance Committee 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 (925) 655-2047
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 March 29, 2021
meeting.
Recommendation(s)/Next Step(s):
Staff recommends approval of the Record of Action for the March 29, 2021 meeting.
Fiscal Impact (if any):
No fiscal impact.
Attachments
Draft Record of Action March 29, 2021
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FINANCE COMMITTEE 4.
Meeting Date:06/07/2021
Subject:Record of Action for May 3, 2021 Finance Committee 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 (925) 655-2047
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 May 3, 2021 meeting.
Recommendation(s)/Next Step(s):
Staff recommends approval of the Record of Action for the May 3, 2021 meeting.
Fiscal Impact (if any):
No fiscal impact.
Attachments
Record of Action Finance Committee meeting of 5-3-21
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FINANCE COMMITTEE 5.
Meeting Date:06/07/2021
Subject:Countywide Single Audit for the Fiscal Year Ending June 30, 2020
Submitted For: Monica Nino, 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, 2020).
Recommendation(s)/Next Step(s):
Accept attached report regarding the Countywide Single Audit for the Fiscal Year Ending June
30, 2020 (also attached).
Fiscal Impact (if any):
Not applicable.
Attachments
Staff Report Regarding Countywide Single Audit for the Fiscal Year Ending June 30, 2020
Single Audit Report - June 30, 2020
COUNTY OF CONTRA COSTA, CALIFORNIA
Single Audit Reports
For the Year Ended June 30, 2020
COUNTY OF CONTRA COSTA, CALIFORNIA
Single Audit Reports
For the Year Ended June 30, 2020
Table of Contents
Page
Independent Auditor’s Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance With Government Auditing Standards ........................................................... 1
Independent Auditor’s Report on Compliance for Each Major Federal Program;
Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of
Federal Awards Required by the Uniform Guidance; Schedule of Expenditures of Federal and
State Awards Provided by the California Department of Aging; Schedule of Child Nutritional
Program Revenues; and Schedules of Revenue and Expenditures Provided by the California
Department of Community Services and Development .......................................................................... 3
Schedule of Expenditures of Federal Awards ............................................................................................... 6
Notes to the Schedule of Expenditures of Federal Awards ......................................................................... 11
Schedule of Findings and Questioned Costs ............................................................................................... 14
Supplemental Schedules:
Schedule of Expenditures of Federal and State Awards
Provided by the California Department of Aging ........................................................................... 15
Schedule of Child Nutritional Program Revenues ................................................................................. 16
Schedules of Revenue and Expenditures
Provided by the California Department of Community Services and Development ...................... 17
Summary Schedule of Prior Year Findings ................................................................................................ 25
www.mgocpa.com
Macias Gini & O’Connell LLP
2121 N. California Boulevard, Suite 750
Walnut Creek, CA 94596
1
Independent Auditor’s Report on Internal Control Over Financial Reporting and on
Compliance and Other Matters Based on an Audit of Financial Statements
Performed in Accordance With Government Auditing Standards
To the Board of Supervisors
of the County of Contra Costa
Martinez, California
We have audited, in accordance with the auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in Government Auditing Standards
issued by the Comptroller General of the United States, the financial statements of the governmental
activities, the business-type activities, the aggregate discretely presented component units, each major fund,
and the aggregate remaining fund information of the County of Contra Costa, California (County), as of
and for the year ended June 30, 2020, and the related notes to the financial statements, which collectively
comprise the County’s basic financial statements, and have issued our report thereon dated
December 18, 2020. Our report includes a reference to other auditors who audited the financial statements
of the First 5 Contra Costa Children and Families Commission and the Housing Authority of the County of
Contra Costa, as described in our report on the County’s financial statements. This report does not include
the results of the other auditors’ testing of internal control over financial reporting or compliance and other
matters that are reported on separately by those auditors.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the County’s internal
control over financial reporting (internal control) as a basis for designing audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but
not for the purpose of expressing an opinion on the effectiveness of the County’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the County’s internal control.
A deficiency in internal control 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 and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in
internal control, such that there is a reasonable possibility that a material misstatement of the entity’s
financial statements will not be prevented, or detected and corrected on a timely basis. A significant
deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a
material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this
section and was not designed to identify all deficiencies in internal control that might be material
weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses
may exist that have not been identified.
2
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the County’s financial statements are free from
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
financial statements. 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 results of our tests disclosed
no instances of noncompliance or other matters that are required to be reported under Government Auditing
Standards.
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance
and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal
control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering the entity’s internal control and compliance. Accordingly,
this communication is not suitable for any other purpose.
Walnut Creek, California
December 18, 2020
www.mgocpa.com
Macias Gini & O’Connell LLP
2121 N. California Boulevard, Suite 750
Walnut Creek, CA 94596
3
Independent Auditor’s Report on Compliance for Each Major Federal Program;
Report on Internal Control Over Compliance; Report on Schedule of Expenditures of
Federal Awards Required by the Uniform Guidance; Schedule of Expenditures of Federal and
State Awards Provided by the California Department of Aging; Schedule of Child Nutritional
Program Revenues; and Schedules of Revenue and Expenditures Provided by the
California Department of Community Services and Development
To the Board of Supervisors
of the County of Contra Costa
Martinez, California
Report on Compliance for Each Major Federal Program
We have audited the County of Contra Costa, California’s (County) compliance with the types of
compliance requirements described in the OMB Compliance Supplement that could have a direct and
material effect on each of the County’s major federal programs for the year ended June 30, 2020. 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.
The County’s basic financial statements include the operations of the Housing Authority of the County of
Contra Costa (Housing Authority), which expended $164,718,450 in federal awards which is not included
in the County’s schedule of expenditures of federal awards during the year ended June 30, 2020. Our audit,
described below, did not include the operations of the Housing Authority because the Housing Authority
engaged other auditors to perform an audit in accordance with Title 2 U.S. Code of Federal Regulations
Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal
Awards (Uniform Guidance).
Management’s Responsibility
Management is responsible for compliance with federal statutes, regulations, and the terms and conditions
of its federal awards applicable to its federal programs.
Auditor’s Responsibility
Our responsibility is to express an opinion on compliance for each of the County’s major federal programs
based on our audit of the types of compliance requirements referred to above. We conducted our audit of
compliance in accordance with auditing standards generally accepted in the United States of America; the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and the audit requirements of the Uniform Guidance. Those
standards and the Uniform Guidance 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 other
procedures as we considered necessary in the circumstances.
We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal
program. However, our audit does not provide a legal determination of the County’s compliance.
4
Opinion on Each Major Federal Program
In our opinion, the County complied, in all material respects, with the types of compliance requirements
referred to above that could have a direct and material effect on each of its major federal programs for the
year ended June 30, 2020.
Report on Internal Control Over Compliance
Management of the County is responsible for establishing and maintaining effective internal control over
compliance with the types of compliance requirements referred to above. In planning and performing our
audit of compliance, we considered the County’s internal control over compliance with the types of
requirements that could have a direct and material effect on each major federal program to determine the
auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on
compliance for each major federal program and to test and report on internal control over compliance in
accordance with the Uniform Guidance, 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 deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a deficiency,
or a combination of deficiencies, in internal control over compliance, such that there is a reasonable
possibility that material noncompliance with a type of compliance requirement of a federal program will
not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control
over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with
a type of compliance requirement of a federal program that is less severe than a material weakness in
internal control over compliance, yet important enough to merit attention by those charged with governance.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be material weaknesses or significant deficiencies. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses. However,
material weaknesses may exist that have not been identified.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing
of internal control over compliance and the results of that testing based on the requirements of the Uniform
Guidance. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance;
Schedule of Expenditures of Federal and State Awards Provided by the California Department of
Aging; Schedule of Child Nutritional Program Revenues; and Schedules of Revenue and
Expenditures Provided by the California Department of Community Services and Development
We have audited the financial statements of the governmental activities, the business-type activities, the
aggregate discretely presented component units, each major fund, and the aggregate remaining fund
information of the County as of and for the year ended June 30, 2020, and the related notes to the financial
statements, which collectively comprise the County’s basic financial statements. We issued our report
thereon dated December 18, 2020, which contained unmodified opinions on those financial statements. Our
audit was conducted for the purpose of forming opinions on the financial statements that collectively
comprise the basic financial statements. The accompanying schedule of expenditures of federal awards,
5
schedule of expenditures of federal and state awards provided by the California Department of Aging,
schedule of child nutritional program revenues, and schedules of revenue and expenditures provided by the
California Department of Community Services and Development (collectively, Supplemental Schedules),
as listed in the table of contents, are presented for the purposes of additional analysis as required by the
Uniform Guidance and the State of California, respectively, and are not a required part of the basic financial
statements. Such information is the responsibility of management and was derived from and relates directly
to the underlying accounting and other records used to prepare the basic financial statements. The
information has been subjected to the auditing procedures applied in the audit of the financial statements
and certain additional procedures, including comparing and reconciling such information directly to the
underlying accounting and other records used to prepare the basic financial statements or to the basic
financial statements themselves, and other additional procedures in accordance with auditing standards
generally accepted in the United States of America. In our opinion, the Supplemental Schedules are fairly
stated in all material respects in relation to the basic financial statements as a whole.
Walnut Creek, California
March 31, 2021
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2020
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Catalog of Federal
Domestic Assistance
(CFDA) Number Grant Identifying Number
Federal
Expenditures
Amount Passed
to Subrecipients
U.S. Department of Agriculture
Supplemental Nutrition Assistance Program Cluster:
Passed through State of California Department of Public Health
Supplemental Nutrition Assistance Program 10.551 16-10165 934,067$ 190,824$
Supplemental Nutrition Assistance Program 10.551 18-10551 30,138 -
Subtotal 964,205 190,824
Passed through State of California Department of Aging
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 SP-1920-07 75,792 61,666
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 CF-1920-07 10,438 -
Subtotal 86,230 61,666
Passed through State of California Department of Social Services
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 CFL 19/20-27, 19/20-73,19/20-79,
19/20-97, 19/20-54, 19/20-70 22,607,128 -
Cluster Subtotal 23,657,563 252,490
Passed through State of California Department of Education
National School Lunch Program 10.555 N/A 225,154 -
Child and Adult Care Food Program 10.558 07-1195-1J 586,506 -
Passed through State of California Department of Public Health
Special Supplemental Nutrition Program for Women, Infants, and Children 10.557 15-10068 A03 4,369,273 -
COVID-19 Special Supplemental Nutrition Program for Women, Infants, and Children 10.557 N/A 141,710 -
Subtotal 4,510,983 -
Passed through State of California Department of Food and Agriculture
Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP19PPQFO000C009 68,040 -
Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP18PPQFO000C479,
AP19PPQFO000C390 181,582 -
Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP19PPQFO000C001 196,926 -
Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP18PPQFO000C500,
AP19PPQFO000C546 28,534 -
Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP18PPQFO000C522,
AP19PPQFO000C448 60,919 -
Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP19PPQFO000C443 24,377 -
Subtotal 560,378 -
Total U.S. Department of Agriculture 29,540,584 252,490
U.S. Department of Housing and Urban Development
Direct Program(s)
Community Development Block Grants / Entitlement Grants 14.218 N/A 6,789,971 3,065,124
Emergency Solutions Grant Program 14.231 N/A 447,723 384,088
Supportive Housing Program 14.235 N/A 274,726 -
Shelter Plus Care 14.238 N/A 414,499 290,364
Home Investment Partnerships Program 14.239 N/A 1,804,273 -
Homeless Management Information Systems Technical Assistance 14.261 N/A 175,596 -
Continuum of Care Program 14.267 N/A 646,594 -
Fair Housing Assistance Program - State and Local 14.401 N/A 1,401,110 -
Passed through State of California
Emergency Solutions Grant Program 14.231 18-ESG-12333 382,970 205,126
Passed through City of Concord
Community Development Block Grants / Entitlement Grants 14.218 CDBG-17-13 10,089 -
Passed through City of Walnut Creek
Community Development Block Grants / Entitlement Grants 14.218 CDBG-ED-02 5,832 -
Passed through City of Pittsburg
Community Development Block Grants / Entitlement Grants 14.218 CDBG-ED13-011 4,967 -
Passed through City of Oakland
Housing Opportunities for Persons with AIDS 14.241 G462120 244,405 -
Total U.S. Department of Housing and Urban Development 12,602,755 3,944,702
U.S. Department of Justice
Direct Program(s)
COVID-19 Coronavirus Emergency Supplemental Funding Program 16.034 2020-VD-BX-1048 65,758 -
Services for Trafficking Victims 16.320 2018-VT-BX-K030 159,037 84,476
Services for Trafficking Victims 16.320 2018-VT-BX-K090 267,942 -
Subtotal 426,979 84,476
Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program 16.590 2015-WE-AX-O014 309,416 261,304
Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program 16.590 2016-HI-AX-K003 408,773 214,538
Subtotal 718,189 475,842
Special Data Collections and Statistical Studies 16.734 2018-FU-CX-K040 59,413 -
DNA Backlog Reduction Program 16.741 2017-DN-BX0078 36,765 -
DNA Backlog Reduction Program 16.741 2018-DN-BX-0091 196,858 -
DNA Backlog Reduction Program 16.741 2019-DN-BX-0084 7,840 -
Subtotal 241,463 -
See accompanying notes to the Schedule of Expenditures of Federal Awards.
6
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Expenditures of Federal Awards (Continued)
For the Year Ended June 30, 2020
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Catalog of Federal
Domestic Assistance
(CFDA) Number Grant Identifying Number
Federal
Expenditures
Amount Passed
to Subrecipients
U.S. Department of Justice (Continued)
Edward Byrne Memorial Justice Assistance Grant Program 16.738 2016-DJ-BX-0609 121,932$ 86,904$
Edward Byrne Memorial Justice Assistance Grant Program 16.738 2017-DJ-BX-0936 118,135 118,135
Subtotal 240,067 205,039
Equitable Sharing Program 16.922 N/A 709 -
Passed through State of California Office of Emergency Services
Crime Victim Assistance 16.575 VW19380070 542,758 -
Crime Victim Assistance 16.575 XE16 01 0070 16VOCA 26,539 -
Crime Victim Assistance 16.575 XE16 01 0070 17VOCA 60,765 -
Crime Victim Assistance 16.575 XE19 02 0070 18VOCA 59,899 -
Crime Victim Assistance 16.575 XC 16 01 0070 17VOCA 320,471 320,471
Crime Victim Assistance 16.575 XC 19 02 0070 18VOCA 161,629 75,994
Crime Victim Assistance 16.575 VW18370070 479,985 -
Crime Victim Assistance 16.575 HA18010070 93,313 -
Crime Victim Assistance 16.575 UV18030070 32,320 -
Crime Victim Assistance 16.575 UV19040070 138,983 -
Crime Victim Assistance 16.575 HA19020070 72,418 -
Subtotal 1,989,080 396,465
Edward Byrne Memorial Justice Assistance Grant Program 16.738 2018-DJ-BX-0119 25,000 25,000
Paul Coverdell Forensic Sciences Improvement Grant Program 16.742 CQ18140070 58,536 -
Total U.S. Department of Justice 3,825,194 1,186,822
U.S. Department of Labor
Passed through National Asian Pacific Center
Senior Community Service Employment Program 17.235 AD-31803-18-55-A-53 6,038 -
Workforce Innovation and Opportunity Act (WIOA) Cluster:
Passed through State of California Employment Development Department
WIOA Adult Program 17.258 AA011003 1,013,093 364,994
WIOA Adult Program 17.258 K9110004 1,007,407 804,170
WIOA Adult Program 17.258 K7102026 825 -
WIOA Adult Program 17.258 K8106027 120,564 81,764
WIOA Adult Program 17.258 AA011003 512 -
WIOA Adult Program 17.258 K9110004 373,430 -
Subtotal 2,515,831 1,250,928
WIOA Youth Activities 17.259 AA011003 692,382 331,902
WIOA Youth Activities 17.259 K9110004 804,295 804,295
Subtotal 1,496,677 1,136,197
COVID-19 WIOA Dislocated Worker Formula Grants 17.278 AA011003 2,269 -
WIOA Dislocated Worker Formula Grants 17.278 AA011003 599,936 64,310
WIOA Dislocated Worker Formula Grants 17.278 K9110004 414,697 181,709
WIOA Dislocated Worker Formula Grants 17.278 AA011003 195,209 -
Subtotal 1,212,111 246,019
Cluster Subtotal 5,224,619 2,633,144
Total U.S. Department of Labor 5,230,657 2,633,144
U.S. Department of Transportation
Direct Program(s)
COVID-19 Airport Improvement Program 20.106 AIP-06-0050-16 69,000 -
Airport Improvement Program 20.106 AIP-06-0050-24 74,614 -
Airport Improvement Program 20.106 AIP-06-0050-25 896,449 -
COVID-19 Airport Improvement Program 20.106 AIP-06-0050-26 948,219 -
Subtotal 1,988,282 -
Passed through State of California Department of Transportation
Highway Planning and Construction 20.205 HSIPL-5928 (131) 192,790 -
Highway Planning and Construction 20.205 HSIP-5928 (130) 111,525 -
Highway Planning and Construction 20.205 HSIPL-5928 (133) 644,275 -
Highway Planning and Construction 20.205 RPSTPL-5928 (123) 9,372,771 -
Highway Planning and Construction 20.205 HSIPL-5928 (145) 113,720 -
Highway Planning and Construction 20.205 BRLO-5928 (108) 3,696 -
Highway Planning and Construction 20.205 BRLS-5928 (125) 290,473 -
Highway Planning and Construction 20.205 HSIPL-5928 (156) 37,952 -
Highway Planning and Construction 20.205 BPMP-5928 (155) 6,181 -
Highway Planning and Construction 20.205 BRLS-5928 (128) 575,536 -
Highway Planning and Construction 20.205 ATPL-5928 (136) 204,295 -
Highway Planning and Construction 20.205 ATPL-5928 (147) 5,249 -
Highway Planning and Construction 20.205 HSIPL-5928 (140) 80,453 -
Highway Planning and Construction 20.205 STPL-5928 (148) 4,308,219 -
Highway Planning and Construction 20.205 HSIPL-5928 (143) 164,240 -
Highway Planning and Construction 20.205 HSIPL-5928 (142) 848,422 -
Highway Planning and Construction 20.205 ATPL-5928 (151) 100,424 -
Highway Planning and Construction 20.205 HSIPL-5928 (144) 42,837 -
Highway Planning and Construction 20.205 BRLS-5928 (104) 491,012 -
Highway Planning and Construction 20.205 CMLNI-5928 (153) 15,823 -
Highway Planning and Construction 20.205 ER-32LO (517) 65,228 -
Highway Planning and Construction 20.205 ER-32LO (550) 84,200 -
Subtotal 17,759,321 -
See accompanying notes to the Schedule of Expenditures of Federal Awards.
7
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Expenditures of Federal Awards (Continued)
For the Year Ended June 30, 2020
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Catalog of Federal
Domestic Assistance
(CFDA) Number Grant Identifying Number
Federal
Expenditures
Amount Passed
to Subrecipients
U.S. Department of Transportation (Continued)
Passed through Job Access and Reverse Commute-Keys Auto Loan Program
Job Access and Reverse Commute Program 20.516 CA-37-X177 28,670$ -$
Passed through State of California Office of Traffic Safety
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 AL19002 81,200 -
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 AL20011 267,630 -
Subtotal 348,830 -
National Priority Safety Programs 20.616 OP19005 67,061 -
Total U.S. Department of Transportation 20,192,164 -
U.S. Department of Treasury
Direct Program(s)
Equitable Sharing 21.016 N/A 9 -
COVID-19 Coronavirus Relief Fund 21.019 N/A 87,569,964 -
Total U.S. Department of Treasury 87,569,973 -
Small Business Administration
Passed through Humboldt State University
Small Business Development Centers 59.037 SBAHQ-19B-0066 94,034 -
Total Small Business Administration 94,034 -
Environmental Protection Agency
Direct Program
The San Francisco Bay Water Quality Improvement Fund 66.126 N/A 173,268 -
Total Environmental Protection Agency 173,268 -
U.S. Department of Education
Passed through State of California Department of Rehabilitation
Rehabilitation Services - Vocational Rehabilitation Grants to States 84.126 31214 929,283 -
Total Department of Education 929,283 -
U.S. Department of Energy
Passed through State Department of Community Services and Development
Weatherization Assistance for Low-Income Persons 81.042 17C-4004 346,623 -
Total U.S. Department of Energy 346,623 -
U.S. Department of Health and Human Services
Direct Program(s)
Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for
the Homeless, and Public Housing Primary Care)93.224 N/A 3,029,211 -
COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers,
Health Care for the Homeless, and Public Housing Primary Care)93.224 N/A 374,660 -
Subtotal 3,403,871 -
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease 93.918 N/A 374,017 52,380
Head Start 93.600 N/A 27,408,185 6,647,396
COVID-19 Head Start 93.600 N/A 6,752 -
Subtotal 27,414,937 6,647,396
Passed through California Health Advocates
Special Programs for the Aging - Title IV - and Title II - Discretionary Projects 93.048 90MPPG0019-01-00 5,500 -
Passed through State of California Department of Aging
Aging Cluster:
Special Programs for the Aging - Title VII, Chapter 3 - Programs for Prevention of Elder
Abuse, Neglect, and Exploitation 93.041 AP-1920-07 14,082 11,507
Special Programs for the Aging - Title VII, Chapter 2 - Long Term Care Ombudsman Services
for Older Individuals 93.042 AP-1920-07 48,187 48,187
Special Programs for the Aging - Title III, Part D - Disease Prevention and Health Promotion
Services 93.043 AP-1920-07 63,109 63,109
Special Programs for the Aging - Title III, Part B - Grants for Supportive Services and Senior
Centers 93.044 AP-1920-07 1,243,230 531,020
Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 AP-1920-07 2,015,768 515,115
National Family Caregiver Support, Title III, Part E 93.052 AP-1920-07 543,892 512,955
Nutrition Services Incentive Program 93.053 AP-1920-07 444,264 -
Cluster Subtotal 4,372,532 1,681,893
Medicare Enrollment Assistance Program 93.071 MI-1819-07 48,310 -
State Health Insurance Assistance Program 93.324 HI-1718-07 120,103 -
Passed through State of California Department of Social Services
Guardianship Assistance 93.090 N/A 1,304,814 -
Guardianship Assistance 93.090 CFL 11/12-18; CFL 19/20-10 94,133 -
Subtotal 1,398,947 -
Adoption Incentive Payments 93.603 CFL 19/20-46-66 1,779 -
Stephanie Tubbs Jones Child Welfare Services Program 93.645 CFL 19/20-04 612,841 -
See accompanying notes to the Schedule of Expenditures of Federal Awards.
8
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Expenditures of Federal Awards (Continued)
For the Year Ended June 30, 2020
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Catalog of Federal
Domestic Assistance
(CFDA) Number Grant Identifying Number
Federal
Expenditures
Amount Passed
to Subrecipients
U.S. Department of Health and Human Services (Continued)
Foster Care - Title IV-E 93.658 CFL 19/20-59 130,553$ -$
Foster Care - Title IV-E 93.658 CFL 11/12-18 10,185,448 74,504
Foster Care - Title IV-E 93.658 CFL 11/12-18, CFL 19/20-04 1,847,904 -
Foster Care - Title IV-E 93.658 N/A 4,897,607 -
Foster Care - Title IV-E 93.658 CFL 11/12-18, CFL 19/20-04 668,873 64,837
Foster Care - Title IV-E 93.658 CFL 19/20-30 39,266 -
Foster Care - Title IV-E 93.658 N/A 791,474 -
Foster Care - Title IV-E 93.658 CFL 18/19-21; CFL 19/20-06 79,278 -
Foster Care - Title IV-E 93.658 N/A 44,405 -
Foster Care - Title IV-E 93.658 CFL 19/20-06 164,456 -
Foster Care - Title IV-E 93.658 CFL 19-20-47 131,614 -
Foster Care - Title IV-E 93.658 CFL 19/20-37 331,801 -
Foster Care - Title IV-E 93.658 CFL-19/20-84 53,301 -
Foster Care - Title IV-E 93.658 CFL 11/12-18 109,940 -
Foster Care - Title IV-E 93.658 CFL 19/20-37, CFL 19/20-47, CFL
19/20-84 2,199 -
Subtotal 19,478,119 139,341
Adoption Assistance 93.659 CFL 11/12-18 10,059,026 -
Social Services Block Grant 93.667 CFL 19-20-39 3,275,696 -
Social Services Block Grant 93.667 CFL 19-20-04 1,800,858 -
Social Services Block Grant 93.667 N/A 32,868 -
Subtotal 5,109,422 -
Community-Based Child Abuse Prevention Grants 93.590 ACIN I-1-20 37,920 -
Chafee Foster Care Independence Program 93.674 CFL 11/12-18; CFL 19/20-60 302,324 -
Promoting Safe and Stable Families 93.556 CFL 19/20-19, CFL 19/20-35 552,961 427,506
Temporary Assistance for Needy Families 93.558 CFL 19/20-32 CFL 19/20-03 2,347,840 2,168,293
Temporary Assistance for Needy Families 93.558 CFL 19/20-15 2,948,738 392,115
Temporary Assistance for Needy Families 93.558 CFL 1920-25 179,633 -
Temporary Assistance for Needy Families 93.558 N/A 1,799,560 -
Temporary Assistance for Needy Families 93.558 N/A 6,623,899 -
Temporary Assistance for Needy Families 93.558 18-890-5 78,044 -
Temporary Assistance for Needy Families 93.558 CFL 19/20 4,721,483 -
Temporary Assistance for Needy Families 93.558 CFL 19/20-39,19/20-79, 19/20-96 26,366,751 865,643
COVID-19 Temporary Assistance for Needy Families 93.558 CFL 19/20-39,19/20-79, 19/20-96 1,209,769 -
Subtotal 46,275,717 3,426,051
Refugee and Entrant Assistance - State Administered Programs 93.566 N/A 116,285 -
Refugee and Entrant Assistance - State Administered Programs 93.566 16-07-90899-00 108,400 -
Subtotal 224,685 -
COVID-19 Medical Assistance Program 93.778 CFL 19/20-28 8,422 -
Medical Assistance Program 93.778 CFL 19/20-28 1,096,664 -
Medical Assistance Program 93.778 CFL 19/20-64 7,525,284 -
Subtotal 8,630,370 -
Passed through California Department of Health Care Services
Projects for Assistance in Transition from Homelessness (PATH) 93.150 2X06SM016005-19 135,945 135,945
HIV Care Formula Grants 93.917 15-10063 A02 (Core)
16-10846 A01 (Supplemental)783,802 9,483
HIV Prevention Activities - Health Department Based 93.940 15-10939 468,210 20,278
National Bioterrorism Hospital Preparedness Program 93.889 14-10498 307,666 -
COVID-19 National Bioterrorism Hospital Preparedness Program 93.889 U3REP200652 10,579 -
Subtotal 318,245 -
Passed through State of California Department of Child Support Services
Child Support Enforcement 93.563 1304CA4004 13,314,000 -
Passed through the State of California Department of Community Services and Development
Low-Income Home Energy Assistance 93.568 19B-5005 547,564 -
Low-Income Home Energy Assistance 93.568 20B-2005 1,311,281 -
Subtotal 1,858,845 -
Community Services Block Grant 93.569 19F-4007 459,770 237,700
Community Services Block Grant 93.569 19F-4409 30,000 17,828
Community Services Block Grant 93.569 20F-3007 352,037 91,352
Subtotal 841,807 346,880
Passed through State of California Department of Education - Child Development Program
CCDF Program Cluster:
Child Care and Development Block Grant 93.575 CAPP9010 740,565 -
Child Care and Development Block Grant 93.575 CAPP8010 191,563 -
Child Care and Development Block Grant 93.575 C2AP9009 992,027 -
Child Care and Development Block Grant 93.575 CCTR9025 420,967 -
Subtotal 2,345,122 -
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 CAPP8010 134,094 -
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 CAPP8010 497,749 -
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 CCTR9025 915,756 -
Subtotal 1,547,599 -
Cluster Subtotal 3,892,721 -
See accompanying notes to the Schedule of Expenditures of Federal Awards.
9
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Expenditures of Federal Awards (Continued)
For the Year Ended June 30, 2020
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Catalog of Federal
Domestic Assistance
(CFDA) Number Grant Identifying Number
Federal
Expenditures
Amount Passed
to Subrecipients
U.S. Department of Health and Human Services (Continued)
Passed through State of California Department of Public Health
Public Health Emergency Preparedness 93.069 14-10498 A04 617,788$ -$
Project Grants and Cooperative Agreements for Tuberculosis Control Programs 93.116 5NU52PS004656 154,940 -
Disabilities Prevention 93.184 29-338-23 166,195 -
Disabilities Prevention 93.184 29-338-23 439,547 -
Subtotal 605,742 -
Childhood Lead Poisoning Prevention Projects - State and Local Childhood Lead Poisoning
Prevention and Surveillance of Blood Lead Levels in Children 93.197 17102-19 50,455 -
Immunization Cooperative Agreements 93.268 10-95366 251,558 -
Affordable Care Act (ACA) Maternal, Infant, and Early Childhood Home Visiting Program 93.505 15-10155 937,967 -
Affordable Care Act (ACA) Grants for New and Expanded Services under the Health Center
Program 93.527 N/A 248,831 -
Medical Assistance Program 93.778 29-338-23 71,392 -
Medical Assistance Program 93.778 CFL 11/12-18, 12/13-16 1,420,235 -
Medical Assistance Program 93.778 MCAC 2019-20-01 27,117,192 -
Medical Assistance Program 93.778 CFL 19/20-91 4,787,929 -
Medical Assistance Program 93.778 CFL 11/12-18 591,667 -
Medical Assistance Program 93.778 Alloc 201707 930,118 -
Subtotal 34,918,533 -
Passed through the County of Alameda
HIV Emergency Relief Project Grants 93.914 Master 8697 1,804,055 219,217
Passed through Public Health Foundation Enterprise Inc.
Antimicrobial Resistance Surveillance in Retail Food Specimens 93.876 5U01FD005796-04 45,904 -
Passed through State of California Department of Health Care Services
Block Grants for Community Mental Health Services 93.958 3B09SM010005-19 2,819,232 1,404,657
Passed through State of California Department of Alcohol and Drug Programs
Block Grants for Prevention and Treatment of Substance Abuse 93.959 07-NNA-07 8,356,494 7,240,703
Passed through State of California Department of Public Health
Maternal and Child Health Services Block Grant to the States 93.994 ALLOC 201707 619,427 -
Total U.S. Department of Health and Human Services 201,467,882 21,751,730
U.S. Department of Homeland Security
Direct Program(s)
Staffing for Adequate Fire and Emergency Response (SAFER) 97.083 N/A 1,331,769 -
Passed through State of California Natural Resources
Boating Safety Financial Assistance 97.012 C18L0601 54,540 -
Boating Safety Financial Assistance 97.012 C1870614 8,483 -
Subtotal 63,023 -
Passed through Marine Exchange of the San Francisco Bay Region
Port Security Grant Program 97.056 N/A 10,724 -
Passed through State of California Office of Emergency Services
Emergency Management Performance Grants 97.042 2019-0003 232,511 20,000
Homeland Security Grant Program 97.067 2017-0083 697,912 141,341
Homeland Security Grant Program 97.067 2018-0054 481,645 -
Homeland Security Grant Program 97.067 2019-0035 7,037 -
Passed through the City and County of San Francisco
Homeland Security Grant Program 97.067 2019-0035 233,333 -
Subtotal 1,419,927 141,341
Total U.S. Department of Homeland Security 3,057,954 161,341
Total Expenditures of Federal Awards 365,030,371$ 29,930,229$
See accompanying notes to the Schedule of Expenditures of Federal Awards.
10
COUNTY OF CONTRA COSTA, CALIFORNIA
Notes to the Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2020
11
1. REPORTING ENTITY
The financial reporting entity, as defined by the Governmental Accounting Standards Board (GASB),
consists of the primary government, which is the County of Contra Costa, California (County),
organizations for which the primary government is financially accountable, and other organizations for
which the nature and significance of their relationship with the primary government are such that
exclusion would cause the reporting entity’s financial statements to be misleading or incomplete.
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Basis of Accounting
Funds received under the various grant programs have been recorded within the general fund, special
revenue funds, capital projects fund, and enterprise funds of the County. The County utilizes the
modified accrual method of accounting for the general fund, special revenue funds, and capital projects
fund and full accrual basis of accounting for the enterprise funds.
The accompanying schedule of expenditures of federal awards (SEFA) is presented in accordance with
the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Therefore, some amounts presented in the SEFA may differ from amounts presented in, or used in, the
preparation of the County’s basic financial statements.
B. Schedule of Expenditures of Federal Awards
The accompanying SEFA presents the activity of all federal financial assistance programs of the
County, except for the awards related to the County of Contra Costa Housing Authority (Housing
Authority) that conducted a separate single audit in accordance with the Uniform Guidance. Federal
financial assistance received directly from federal agencies, as well as any federal financial assistance
passed through the State of California and other agencies, is included in the SEFA. The SEFA was
prepared from only the accounts of various grant programs and therefore does not present the financial
position, change in fund balance/net position, or results of operations of the County.
The SEFA also includes the grant identifying number as provided by the federal or pass-through
grantors. If no such number was provided, the County denotes “N/A” on the SEFA.
C. 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. Loans
extended under the Community Development Block Grants/Entitlement Grants (CDBG) and the Home
Investment Partnerships Program (HOME) by the County are not considered loans as described in 2
CFR section 200.502(b) Loans and Loan Guarantees (Loans).
COUNTY OF CONTRA COSTA, CALIFORNIA
Notes to the Schedule of Expenditures of Federal Awards (Continued)
For the Year Ended June 30, 2020
12
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
D. Other Cluster Designated by the State of California
The SEFA includes the State-designated Aging Cluster, which is different than Part 5 of the 2020 OMB
Compliance Supplement, as permitted by the Uniform Guidance in 2 CFR 200.1. The State-designated
Aging Cluster includes CFDA numbers 93.044, 93.045, 93.041, 93.042, 93.043, 93.052, and 93.053.
3. SUMMARY OF FEDERAL EXPENDITURES OF THE HOUSING AUTHORITY
The Housing Authority’s federal expenditures are excluded from the accompanying SEFA because they
are separately audited by other auditors. Expenditures of federal awards of the Housing Authority for
the fiscal year ended March 31, 2020, were as follows:
Federal Grantor
CFDA
Number
Passed Through to
Subrecipients
Federal
Expenditures
Department of Housing and Urban Development (HUD):
Housing Choice Voucher Program 14.871 -$ 148,796,377$
Mainstream Voucher Program 14.879 - 553,774
Subtotal Housing Voucher Cluster - 149,350,151
Continuum of Care Program 14.267 364,202 6,656,947
Public and Indian Housing 14.850 - 5,819,570
Public Housing - Capital Fund Program 14.872 - 2,832,449
Family Self Sufficiency Program 14.896 - 59,333
Total expenditures of federal awards 364,202$ 164,718,450$
4. PROGRAMS FUNDED THROUGH THE STATE OF CALIFORNIA OFFICE OF
EMERGENCY SERVICES:
The County had program specific audits performed by an independent auditor on the following
programs passed through the State of California Office of Emergency Services:
State Grant Title
Federal
CFDA Number Grant Number
Human Trafficking Advocacy Program 16.575 HA19020070
Underserved Victim Advocacy and Outreach Program 16.575 UV19040070
A copy of the audit reports for the above programs can be obtained from the Office of the Auditor-
Controller at 625 Court Street, Room 103, Martinez, California, 94553-1282.
COUNTY OF CONTRA COSTA, CALIFORNIA
Notes to the Schedule of Expenditures of Federal Awards (Continued)
For the Year Ended June 30, 2020
13
5. INDIRECT COSTS
The County did not elect to use the 10% de minimis cost rate as covered in 2 CFR section 200.414
Indirect (F&A) Costs.
6. PROGRAM TOTALS
The following table summarizes programs funded by various sources or grants whose totals are not
shown on the SEFA.
Federal Grantor/ Pass-Through Entity/ Federal Program Title
CFDA
Number
Federal
Expenditures
Community Development Block Grants/Entitlement Grants
Direct from U.S. Department of Housing and Urban Development 14.218 6,789,971$
Passed through City of Concord 14.218 10,089
Passed through City of Walnut Creek 14.218 5,832
Passed through City of Pittsburg 14.218 4,967
Total Community Development Block Grants/Entitlement Grants 6,810,859$
Emergency Solutions Grant Program
Direct from U.S. Department of Housing and Urban Development 14.231 447,723$
Passed through State of California 14.231 382,970
Total Emergency Solutions Grant Program 830,693$
Edward Byrne Memorial Justice Assistance Grant Program
Direct from U.S. Department of Justice 16.738 240,067$
Passed through State of California Office of Emergency Services 16.738 25,000
Total Edward Byrne Memorial Justice Assistance Grant Program 265,067$
Health Center Program Cluster
Direct from U.S. Department of Health and Human Services 93.224 3,029,211$
Direct from U.S. Department of Health and Human Services (COVID-19)93.224 374,660
Passed through State of California Department of Public Health 93.527 248,831
Total Health Center Program Cluster 3,652,702$
Medical Assistance Program
Passed through State of California Department of Social Services 93.778 8,621,948$
Passed through State of California Department of Social Services (COVID-19)93.778 8,422
Passed through State of California Department of Public Health 93.778 34,918,533
Total Medical Assistance Program 43,548,903$
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2020
14
Section I Summary of Audit Results
Financial Statements:
Type of auditor’s report issued on whether the financial
statements audited were prepared in accordance with GAAP: Unmodified
Internal control over financial reporting:
Material weakness(es) identified? No
Significant deficiency(ies) identified that are
not considered to be material weaknesses? None reported
Noncompliance material to financial statements noted? No
Federal Awards:
Internal control over major programs:
Material weakness(es) identified? No
Significant deficiency(ies) identified that are
not considered to be material weaknesses? None reported
Type of auditor’s report issued on compliance with major programs: Unmodified
Any audit findings disclosed that are required to be reported in
accordance with section 2 CFR 200.516(a)? No
Identification of major programs:
Name of Federal Program or Cluster CFDA Number(s)
(1) SNAP Cluster ..................................................................................... 10.551, 10.561
(2) Airport Improvement Program .......................................................... 20.106
(3) Coronavirus Relief Fund .................................................................... 21.019
(4) CCDF Cluster .................................................................................... 93.575, 93.596
(5) Social Services Block Grant .............................................................. 93.667
(6) Medical Assistance Program ............................................................. 93.778
Dollar threshold used to distinguish between
Type A and Type B programs: $3,000,000
Auditee qualified as low-risk auditee? Yes
Section II Financial Statement Findings
None reported.
Section III Federal Award Findings and Questioned Costs
None reported.
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Expenditures of Federal and State Awards Provided by the California Department of Aging
For the Year Ended June 30, 2020
Federal Grantor / Pass-through Grantor / Program Title
Catalog of Federal
Domestic Assistance
(CFDA) Number
Grant/
Contract
Number
State
Expenditures
Federal
Expenditures
FEDERAL AND STATE AWARDS
Aging Cluster
Special Programs for the Aging - Title VII, Chapter 3 - Programs
for Prevention of Elder Abuse, Neglect, and Exploitation
93.041 AP-1920-07 -$ 14,082$
Special Programs for the Aging - Title VII, Chapter 2 - Long
Term Care Ombudsman Services for Older Individuals 93.042 AP-1920-07 - 48,187
Special Programs for the Aging - Title III, Part D - Disease
Prevention and Health Promotion Services 93.043 AP-1920-07 - 63,109
Special Programs for the Aging - Title III, Part B - Grants for
Supportive Services and Senior Centers 93.044 AP-1920-07 190,581 1,243,230
Special Programs for the Aging - Title III, Part C - Nutrition
Services 93.045 AP-1920-07 648,947 2,015,768
National Family Caregiver Support, Title III, Part E 93.052 AP-1920-07 - 543,892
Nutrition Services Incentive Program 93.053 AP-1920-07 - 444,264
Subtotal Aging Cluster 839,528 4,372,532
Other Aging Programs
State Administrative Matching Grants for the Supplemental
Nutrition Assistance Program 10.561 SP-1920-07 - 75,792
State Administrative Matching Grants for the Supplemental
Nutrition Assistance Program 10.561 CF-1920-07 - 10,438
State Health Insurance Assistance Program 93.324 HI-1718-07 211,213 120,103
Medicare Enrollment Assistance Program 93.071 MI-1819-07 - 48,310
Total Expenditures of Federal and State Awards 1,050,741$ 4,627,175$
STATE AWARDS
Special Deposit Fund (SDF) - State Facilities Citation Penalties N/A AP-1920-07 30,427$
Skilled Nursing Facility Quality and Accountability (SNFQAF) N/A AP-1920-07 67,894
Public Health L&C Program Fund (PH L&C) N/A AP-1920-07 14,966
Total Expenditures State Awards 113,287$
15
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Schedule of Child Nutritional Program Revenues
For the Year Ended June 30, 2020
Child and Adult Care Food Program (CACFP)
CFDA 10.558
Total Federal
Assistance
State Funded Programs:
General Child Care Program 107,114$
CA State Preschool Program 363,124
Other Programs:
Head Start and Early Head Start 116,150
Emergency Childcare Program 118
Total Federal Assistance 586,506$
The following is a summary of the total assistance received by the County and the various child development
programs to which the funds were allocated for the fiscal year ended June 30, 2020.
The Child and Adult Care Food Program income represents the assistance received from the Federal
government in relation to the maintenance of a subsidized food program.
16
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 17C-4004 (CFDA No. 81.042)
For the Period June 1, 2018 through June 30, 2020
1-Jul-18 1-Jul-19 Total Total
through through Audited Reported Total
30-Jun-19 30-Jun-20 Costs Expenses Budget
REVENUE
Grant Revenue 2,899$ 379,246$ 382,145$ 402,486$
Total Revenue:2,899 379,246 382,145 402,486
EXPENDITURES
Administration
Administrative Costs 2,805 19,178 21,983 21,983 23,168
Training & Technical Assistance
Training & Technical Assistance 7,000 8,255 15,255 15,255 36,828
Program Costs
Intake 2,856 15,577 18,433 18,433 14,294
Outreach 1,674 6,564 8,238 8,238 9,529
Direct Program Activities 11,771 98,938 110,709 110,709 57,990
General Overhead Costs 3,297 26,709 30,006 30,006 47,649
Other Program Costs 17,157 126,418 143,575 143,575 120,000
Client Education 2,218 11,557 13,775 13,775 10,000
Health and Safety Activities 7,085 33,427 40,512 40,512 83,028
Total Program Costs 46,058 319,190 365,248 365,248 342,490
Total Expenses: 55,863$ 346,623$ 402,486$ 402,486$ 402,486$
17
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 19F-4007 (CFDA No. 93.569)
For the Period January 1, 2019 through February 29, 2020
1-Jan-19 1-Jul-19 Total Total
through through Audited Reported Total
30-Jun-19 29-Feb-20 Costs Expenses Budget
REVENUE
Grant Revenue 275,581$ 574,997$ 850,578$ 850,578$
Total Revenue:275,581 574,997 850,578 850,578
EXPENDITURES
Administrative Costs
Salaries & Wages 8,865 9,066 17,931 17,931 18,235
Fringe Benefits 5,552 7,052 12,604 12,604 13,494
Other Costs 55,766 15,266 71,032 71,032 69,838
Total Administrative Costs 70,183 31,384 101,567 101,567 101,567
Program Costs
Salaries & Wages 104,778 117,093 221,871 221,871 221,551
Fringe Benefits 65,646 41,700 107,346 107,346 107,831
Operating Expenses 9,901 6,479 16,380 16,380 15,629
Out-of-State Travel - 3,414 3,414 3,414 4,000
Subcontractor/Consultant Services 140,300 259,700 400,000 400,000 400,000
Total Program Costs 320,625 428,386 749,011 749,011 749,011
Total Expenses: 390,808$ 459,770$ 850,578$ 850,578$ 850,578$
18
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 19F-4409 Discretionary (CFDA No. 93.569)
For the Period July 1, 2019 through May 31, 2020
1-Jul-19 Total Total
through Audited Reported Total
31-May-20 Costs Expenses Budget
REVENUE
Grant Revenue 30,000$ 30,000$ 30,000$
Total Revenue:30,000 30,000 30,000
EXPENDITURES
Program Costs
Salaries & Wages 6,996 6,996 6,996 6,996
Fringe Benefits 5,176 5,176 5,176 5,176
Subcontractor/Consultant Services 17,828 17,828 17,828 17,828
Total Program Costs 30,000 30,000 30,000 30,000
Total Expenses: 30,000$ 30,000$ 30,000$ 30,000$
19
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 19B-5005 (EHA16) (CFDA No. 93.568)
For the Period October 1, 2018 through June 30, 2020
1-Oct-18 1-Jul-19 Total Total
through through Audited Reported Total
30-Jun-19 30-Jun-20 Costs Expenses Budget
REVENUE
Grant Revenue 317,846$ 455,509$ 773,355$ 773,398$
Total Revenue:317,846 455,509 773,355 773,398
EXPENDITURES
Assurance 16 Costs
Assurance 16 113,718 82,587 196,305 196,305 196,305
Administrative Costs
Administrative Costs 88,605 107,700 196,305 196,305 196,305
Total A-16/Administration Costs 202,323 190,287 392,610 392,610 392,610
Program Support Costs
Intake 107,857 80,058 187,915 187,915 187,915
Outreach 67,582 49,865 117,447 117,447 117,447
Training & Technical Assistance 14,526 32,453 46,979 46,979 46,979
Total Program Support Costs 189,965 162,376 352,341 352,341 352,341
Program Services Costs
ECIP Emergency Heating and Cooling Services 10,533 17,871 28,404 28,404 28,447
Total Expenses: 402,821$ 370,534$ 773,355$ 773,355$ 773,398$
20
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 19B-5005 (WX) (CFDA No. 93.568)
For the Period October 1, 2018 through June 30, 2020
1-Oct-18 1-Jul-19 Total Total
through through Audited Reported Total
30-Jun-19 30-Jun-20 Costs Expenses Budget
REVENUE
Grant Revenue 678,082$ 303,439$ 981,521$ 981,523$
Total Revenue:678,082 303,439 981,521 981,523
EXPENDITURES
Weatherization Program Costs
Intake 34,238 5,456 39,694 39,694 78,522
Outreach 18,454 3,548 22,002 22,002 49,076
Training and Technical Assistance 11,570 15,845 27,415 27,415 49,076
Total Program Costs 64,262 24,849 89,111 89,111 176,674
Weatherization Direct Program Costs
Weatherization Activity Expenditures 740,229 152,181 892,410 892,410 804,849
Total Expenses: 804,491$ 177,030$ 981,521$ 981,521$ 981,523$
21
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20F-3007 (CFDA No. 93.569)
For the Period January 1, 2020 through May 31, 2021
1-Jan-20 Total Total
through Audited Reported Total
31-May-21 Costs Expenses Budget
REVENUE
Grant Revenue 212,645$ 212,645$ 868,084$
Total Revenue:212,645 212,645 868,084
EXPENDITURES
Administrative Costs
Salaries & Wages 10,158 10,158 10,158 18,964
Fringe Benefits 5,748 5,748 5,748 13,844
Other Costs 66,446 66,446 66,446 69,261
Total Administrative Costs 82,352 82,352 82,352 102,069
Program Costs
Salaries & Wages 102,449 102,449 102,449 235,346
Fringe Benefits 58,880 58,880 58,880 111,574
Operating Expenses 6,004 6,004 6,004 18,620
Out-of-State Travel - - - 475
Subcontractor/Consultant Services 102,352 102,352 102,352 400,000
Total Program Costs 269,685 269,685 269,685 766,015
Total Expenses: 352,037$ 352,037$ 352,037$ 868,084$
22
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20B-2005 (EHA16) (CFDA No. 93.568)
For the Period October 1, 2019 through June 30, 2021
1-Oct-19 Total Total
through Audited Reported Total
30-Jun-20 Costs Expenses Budget
REVENUE
Grant Revenue 537,514$ 537,514$ 938,862$
Total Revenue:537,514 537,514 938,862
EXPENDITURES
Assurance 16 Costs
Assurance 16 159,916 159,916 159,916 213,693
Administrative Costs
Administrative Costs 120,021 120,021 120,021 213,693
Total A-16/Administration Costs 279,937 279,937 279,937 427,386
Program Support Costs
Intake 122,461 122,461 122,461 204,590
Outreach 99,757 99,757 99,757 127,869
Training & Technical Assistance 26,619 26,619 26,619 51,148
Total Program Support Costs 248,837 248,837 248,837 383,607
Program Services Costs
ECIP Emergency Heating and Cooling Services 8,740 8,740 8,740 127,869
Total Expenses: 537,514$ 537,514$ 537,514$ 938,862$
23
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20B-2005 (WX) (CFDA No. 93.568)
For the Period October 1, 2019 through June 30, 2021
1-Oct-19 Total Total
through Audited Reported Total
30-Jun-20 Costs Expenses Budget
REVENUE
Grant Revenue 773,767$ 773,767$ 1,059,676$
Total Revenue:773,767 773,767 1,059,676
EXPENDITURES
Weatherization Program Costs
Intake 23,720 23,720 23,720 84,774
Outreach 14,458 14,458 14,458 52,984
Training and Technical Assistance 40,122 40,122 40,122 52,984
Total Program Costs 78,300 78,300 78,300 190,742
Weatherization Direct Program Costs
Weatherization Activity Expenditures 695,467 695,467 695,467 868,934
Total Expenses: 773,767$ 773,767$ 773,767$ 1,059,676$
24
Contra Costa County
Robert R. Campbell
Auditor-Controller
625 Court Street
Martinez, California 94553-1282
Phone (925) 335-8600
Fax (925) 646-2649
Harjit S. Nahal
Assistant Auditor-Controller
25
Schedule of Prior Year Findings and Questioned Costs
Year Ended June 30, 2020
Financial Statement Findings:
None reported.
Federal Audit Findings:
Finding 2018-001-Wage Rate Requirements:
(Significant Deficiency in Internal Control Over Compliance)
Highway Planning and Construction (HPC) Program
CFDA Number 20.205
Current Status:
Public Works identified procedure and documentation improvements to ensure compliance with the Wage
Rate Requirement and that all certified payroll is received prior to the issuance of payment to the
contractor. The “checklist” utilized in the review and approval process of invoices will be revised to
include certified payroll for both the primary contractor and all subcontractors. Invoices are not approved
for payment until the checklist is completed. We have identified two opportunities to include additional
notation to the contractor regarding the requirement for certified payroll. A specific notice will be made
to the front of the Special Provisions to point out Section 7-1.03K(3) Certified Payroll Records of the
Caltrans Standard Specifications to the contractor’s attention, specifying the requirement for weekly
certified payroll, including all subcontractors, as part of the invoicing process and prior to any approval
for payments. An additional item will be added on the Preconstruction Checklist to the contractor
regarding the requirement of certified payroll.
As of June 30, 2020, modifications to the forms identified, training for staff, and implementation was still
in progress. Implementation, including finalizing updated forms, was completed in September 2019.
However, additional staff training, including updating staff procedures manual, and procedure
modifications were identified to ensure implementation of corrective action.
Contact person responsible for corrective action plan:
Diana Oyler, Chief of Fiscal Services
Contra Costa County Public Works Department
Joe Yee, Deputy Director
Contra Costa County Public Works Department