HomeMy WebLinkAboutBOARD STANDING COMMITTEES - 11072022 - Finance Cte Agenda Pkt
FINANCE COMMITTEE
November 7, 2022
9:00 A.M.
Join from PC, Mac, Linux, iOS or Android:
https://cccounty-us.zoom.us/j/6161369562?pwd=Zit5Tm15WU1EN1phOVlCSm0yeUx5Zz09
Or Telephone:
USA (214) 765-0478
USA Toll Free (888) 278-0254
Conference code: 894519
To slow the spread of COVID-19, in lieu of a public gathering, the meeting will be accessible
via Zoom to all members of the public as permitted by Government Code section 54953(e).
Supervisor John Gioia, Chair
Supervisor Karen Mitchoff, 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. RECEIVE and APPROVE the Record of Action for the October 3, 2022 Finance Committee meeting.
4. RECEIVE report on Countywide Single Audit for the Fiscal Year ending June 30, 2021.
5.The next meeting is currently scheduled for December 5th, 2022.
6.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.
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:
Adam Nguyen, Committee Staff
Phone (925) 655-2048, Fax (925) 655-2066
adam.nguyen@cao.cccounty.us
FINANCE COMMITTEE 3.
Meeting Date:11/07/2022
Subject:Receive the Record of Action for the October 3, 2022 Finance Committee Meeting
Submitted For: Monica Nino, County Administrator
Department:County Administrator
Referral No.: N/A
Referral Name: Record of Action
Presenter: Adam Nguyen, County Finance Director Contact: Adam Nguyen (925) 655-2048
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 decisions made in the meeting.
Referral Update:
Attached is the Record of Action for the October 3, 2022 Finance Committee meeting.
Recommendation(s)/Next Step(s):
RECEIVE and APPROVE the Record of Action for the October 3, 2022 Finance Committee meeting.
Fiscal Impact (if any):
None
Attachments
Draft Record of Action - 10/3/22
D R A F T
FINANCE COMMITTEE
RECORD OF ACTION FOR
October 3, 2022
Supervisor John Gioia, Chair
Supervisor Karen Mitchoff, Vice Chair
Present: John Gioia, Chair
Karen Mitchoff, Vice Chair
Staff Present:Adam Nguyen, Committee Staff; Monica Nino, County Administrator; Anna Roth,
Health Services Director; Pat Godley, HSD - Chief Operating Officer and Chief
Financial Officer; Lavonna Martin, HSD - Deputy Director of Health Services;
Suzanne Tavano, HSD - Director of Behavioral Health Services; Julie Enea, CAO -
Senior Deputy County Administrator
1.Introductions
The meeting was called to order at 9:00 AM.
2.Public comment on any item under the jurisdiction of the Committee and not on this agenda
(speakers may be limited to three minutes).
No one requested to speak during the public comment period.
3.RECEIVE and APPROVE the Record of Action for the July 13, 2022 Finance Committee meeting.
The Committee approved the Record of Action from the July 13, 2022 meeting as presented.
4.CONSIDER proposal for policies, guidelines, and procedures to implement the one-time Measure
X-funded Innovation Fund and AUTHORIZE the County Administrator to proceed with a Request for
Proposals for innovation projects, consistent with the approach outlined in the presentation and
reflecting any further direction provided by the Finance Committee.
Senior Deputy County Administrator, Julie Enea, provided a presentation on proposed
policies, guidelines, and procedures for the Innovation Fund, a new $2M grant program
funded through Measure X. The Committee received the presentation, suggested edits, and
referred the item to the October 18, 2022 meeting of the Board of Supervisors as a
discussion item.
5.CONSIDER receiving reports from the Health Services Department providing updates on contracts for
Shelter, Inc., and an overview of the department's overall contracting processes and contract
monitoring for professional services. (Anna Roth, Health Services Director)
The Health Services Department Director, Anna Roth, and staff provided a report and
presented on updates for contracts related to Shelter, Inc. and an overview of the
department's overall contracting processes and contracting for professional services. The
Committee received the report and presentation and directed staff to work with Health
Services to update language in purchasing related administrative bulletins.
6.The next meeting is currently scheduled for November 7, 2022.
The next meeting is scheduled for November 7, 2022.
7.Adjourn
The meeting was adjourned at 11:24 AM.
For Additional Information Contact:
Adam Nguyen, Committee Staff
Phone (925) 655-2048, Fax (925) 655-2066
adam.nguyen@cao.cccounty.us
FINANCE COMMITTEE 4.
Meeting Date:11/07/2022
Subject:COUNTYWIDE SINGLE AUDIT FOR THE FISCAL YEAR ENDING JUNE 30, 2021
Submitted For: Monica Nino, County Administrator
Department:County Administrator
Referral No.: N/A
Referral Name: Single Audit Review
Presenter: Timothy Ewell, Chief Assistant County Administrator Contact: Timothy M. Ewell, (925) 655-2043
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. 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, 2021).
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 no
instances of material misstatement but did identify a significant deficiency in internal control (Finding 2021-001).
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 noncompliance.
Referral Update:
FY 2020/21 Single Audit Findings
Finding 2021-001: Accuracy of the Schedule of Expenditures of Federal Award (SEFA)
Recommendation: The County should reevaluate its process and controls for the preparation of the SEFA to ensure
completeness and accuracy. Consideration should be given to: providing training and/or reference materials to better educate
the personnel responsible for submission of the information to the County Auditor-Controller’s Office; enhancing reviews by
departments prior to the submission of expenditures and related information to the County Auditor-Controller; and
strengthening the review and monitoring of the reporting documents by Departments and the County Auditor-Controller’s Office.
Background: During the audit of the County’s SEFA, various misstatements were identified as summarized below. All amounts
were corrected prior to the issuance of the 2021 SEFA.
Health Services misclassified 100% of its expenditures for the WIC (Women, Infants, and Children) Special
Supplemental Nutrition Program as COVID-19 funded.
Expenditures for the Health Services-Provider Relief Fund and American Rescue Plan Rural Distribution Program were
overstated by a net of approximately $800k (3% of the corrected amount).
The Public Health Emergency Preparedness Program was overstated by $4.3 million (436% of the corrected amount)
due to miscoding of the Assistance Listing number (AL#).
Expenditures were duplicated on the Countywide SEFA during compilation of the report causing an overstatement of
$10,732,881 (20% of the corrected amount) for the Employment and Human Services Medical Assistance Program.
Conservation and Development-Community Development Block Grants/Entitlement Grants (CDBG) misreported
expenditures of approximately $3 million under an incorrect grant award.
Corrective Action: Various corrected measures have been identified as follows:
Health Services finance managers will conduct a final review of the completed SEFA both prior to submission to the
County Auditor-Controller’s Office and prior to the submission to the external auditors. As part of this review, Health
Services will compare grants reported on the SEFA to the prior year submission to ensure accuracy of program
identification.
Health Services finance managers will be required to ensure compliance with Federal guidelines on SEFA reporting for
COVID-19 grants.
Health Services will require staff to confirm the correct AL# with each grantor prior to SEFA reporting and will be
verified during management review.
The County Auditor-Controller will ensure a second review is performed on the Countywide SEFA to prevent any
overstatements.
Conservation and Development will provide all the grant agreement award numbers that are associated to a program
year that a project appears in the County’s CDBG Action Plan.
Prior Year Findings
Finding 2018-001: Wage Rate Requirements
Recommendation: The County should evaluate the effectiveness of its current internal control policies and procedures and
establish new policies and procedures over withholding payment to construction contractors until certified payrolls are received
(in accordance with the Title 29-Labor Part 5-Standards Provisions Applicable to Contracts Covering Federally Financed and
Assisted Construction).
Background: During the audit of the County’s compliance with the Wage Rate Requirement for the Highway Planning and
Construction Program, the Auditors noted that the Public Works Department did not receive the required certified payroll for
14 of a sample of 40 reports prior to disbursing funds to the contractors. Contractors are required to submit monthly certified
payrolls and the Department did not review and verify required documents were received before approval for payment.
Corrective Action: Corrected. The Department had ensured compliance with the Wage Rate Requirement by revising a
checklist to include certified payroll for both the primary contractor as well as all subcontractors and no longer approves
invoices for payment unless the checklist is completed. As of November, 2021, staff procedures and contract language have
been updated and training has been provided to project managers and resident engineers. Additional documentation is required
for subcontractors and a 10% deduction has been instituted for omission of a certified payroll report to ensure compliance.
Recommendation(s)/Next Step(s):
Attachments
Fiscal Year 2020/21 Single Audit.
COUNTY OF CONTRA COSTA, CALIFORNIA
Single Audit Reports
For the Year Ended June 30, 2021
COUNTY OF CONTRA COSTA, CALIFORNIA
Single Audit Reports
For the Year Ended June 30, 2021
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 .......................................................................... 17
Schedule of Child Nutritional Program Revenues ............................................................................... 18
Schedules of Revenue and Expenditures Provided by the
California Department of Community Services and Development ............................................... 19
Corrective Action Plan ................................................................................................................................ 31
Summary Schedule of Prior Year Findings ................................................................................................ 33
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, 2021, and the related notes to the financial statements, which collectively
comprise the County’s basic financial statements, and have issued our report thereon dated
February 15, 2022. 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 and therefore, material weaknesses or significant deficiencies may
exist that have not been identified. Given these limitations, during our audit we did not identify any
deficiencies in internal control that we consider to be material weaknesses. We did identify a certain
deficiency in internal control, described in the accompanying Schedule of Findings and Questioned Costs
as Finding 2021-001 that we consider to be a significant deficiency.
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.
County’s Response to Findings
The County’s response to the findings identified in our audit is described in the in the accompanying
corrective action plan. The County’s responses were not subjected to the auditing procedures applied in
the audit of the financial statements and, accordingly, we express no opinion on them.
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
February 15, 2022
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, 2021. 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 $184,825,418 in federal awards which is not included
in the County’s schedule of expenditures of federal awards during the year ended June 30, 2021. 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, 2021.
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, 2021, and the related notes to the financial
statements, which collectively comprise the County’s basic financial statements. We issued our report
thereon dated February 15, 2022, 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
September 19, 2022
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Expenditures of Federal Awards
For the Year Ended June 30, 2021
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Assistance Listing
(AL) 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 1,004,746$ 290,635$
Supplemental Nutrition Assistance Program 10.551 18-10551 38,066 -
Subtotal 1,042,812 290,635
Passed through State of California Department of Aging
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 SP-2021-07 59,339 57,224
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 CF-1920-07 1,641 -
Subtotal 60,980 57,224
Passed through State of California Department of Social Services
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561
CFL 20/21-12,
CFET CFL 20/21-40 21,242,234 -
Cluster Subtotal 22,346,026 347,859
Passed through State of California Department of Education
Child Nutrition Cluster:
National School Lunch Program 10.555 N/A 150,127 -
Child and Adult Care Food Program 10.558 07-1195-1J 262,261 -
Passed through State of California Department of Public Health
WIC Special Supplemental Nutrition Program for Women, Infants, and Children 10.557 19-10143 A01,A02 4,649,635 -
Passed through State of California Department of Food and Agriculture
Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP20PPQFO000C010 68,861 -
Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP19PPQFO000C546 16,666 -
Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP19PPPQFO000C448 44,421 -
COVID-19 Plant and Animal Disease, Pest Control, and Animal Care 10.025
AP19PPQFO000C447,
AP19PPQFO000C390 505,653 -
COVID-19 Plant and Animal Disease, Pest Control, and Animal Care 10.025
AP19PPQFO000C390,
AP20PPQFO000C460 292,347 -
COVID-19 Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP21PPQFO000C001 268,338 -
COVID-19 Plant and Animal Disease, Pest Control, and Animal Care 10.025
AP20PPQFO000C368,
AP20PPQFO000C001 11,606 -
Subtotal 1,207,892 -
Total U.S. Department of Agriculture 28,615,941 347,859
U.S. Department of Housing and Urban Development
Direct Program(s)
CDBG - Entitlement Grants Cluster:
Community Development Block Grants / Entitlement Grants 14.218
B-17-UC-06002, B-18-UC-
06002, B-19-UC-06002, B-20-
UC-060002, B-21-UC-060002 3,030,178 1,804,816
COVID-19 Community Development Block Grants / Entitlement Grants 14.218 B-20-UW-060002 4,379,730 4,210,144
Cluster Subtotal 7,409,908 6,014,960
Emergency Solutions Grant Program 14.231 E-20-UC-060002 333,242 255,472
COVID-19 Emergency Solutions Grant Program 14.231 E-20-UW-060002 99,729 -
Subtotal 432,971 255,472
Home Investment Partnerships Program 14.239 M-20-DC-060231 2,741,582 -
Passed through State of California
Emergency Solutions Grant Program 14.231 19-ESG-13114 158,888 158,888
Passed through City of Oakland
Housing Opportunities for Persons with AIDS 14.241 CA-H2-0F001 155,087 30,000
Total U.S. Department of Housing and Urban Development 10,898,436 6,459,320
U.S. Department of Justice
Direct Program(s)
COVID-19 Coronavirus Emergency Supplemental Funding Program 16.034 2020-VD-BX-1048 16,579 -
Services for Trafficking Victims 16.320 2018-VT-BX-K038 176,903 127,360
Services for Trafficking Victims 16.320 2018-VT-BX-K090 162,836 -
Subtotal 339,739 127,360
Enhanced Training and Services to End Violence and Abuse of Women Later in Life 16.528 N/A 7,022 3,991
Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program 16.590 2015-WE-AX-O014 345,898 253,636
Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program 16.590 2016-HI-AX-K003 465,560 340,870
Subtotal 811,458 594,506
DNA Backlog Reduction Program 16.741 2018-DN-BX-0091 41,293 -
DNA Backlog Reduction Program 16.741 2019-DN-BX-0084 108,559 -
Subtotal 149,852 -
Edward Byrne Memorial Justice Assistance Grant Program 16.738 2017-DJ-BX-0936 45,920 7,111
Edward Byrne Memorial Justice Assistance Grant Program 16.738 2018-DJ-BX-0119 34,311 31,345
Subtotal 80,231 38,456
Equitable Sharing Program 16.922 N/A 51,605 -
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, 2021
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Assistance Listing
(AL) Number Grant Identifying Number
Federal
Expenditures
Amount Passed to
Subrecipients
U.S. Department of Justice (Continued)
Passed through State of California Office of Emergency Services
Crime Victim Assistance 16.575 VW19380070 371,222$ -$
Crime Victim Assistance 16.575 XE19 02 0070 18VOCA 140,004 -
Crime Victim Assistance 16.575 XE20 03 0070 18VOCA 35,900 -
COVID-19 Crime Victim Assistance 16.575 XC19 02 0070 18VOCA 210,565 15,575
Crime Victim Assistance 16.575 XC 20 03 0070 18VOCA 76,163 76,163
Crime Victim Assistance 16.575 VW20390070 966,484 -
Crime Victim Assistance 16.575 HA19020070 77,579 -
Crime Victim Assistance 16.575 UV19040070 79,857 -
Crime Victim Assistance 16.575 UV20050070 104,112 -
Crime Victim Assistance 16.575 HA20030070 76,101 -
Subtotal 2,137,987 91,738
Edward Byrne Memorial Justice Assistance Grant Program 16.738 BSCC 614-19 790,554 205,206
Edward Byrne Memorial Justice Assistance Grant Program 16.738 N/A 27,828 26,503
Subtotal 818,382 231,709
Paul Coverdell Forensic Sciences Improvement Grant Program 16.742 CQ19150070 72,335 -
Total U.S. Department of Justice 4,485,190 1,087,760
U.S. Department of Labor
Passed through State of California Employment Development Department
COVID-19 WIOA National Dislocated Worker Grants/WIA National Emergency Grants 17.277 AA011003 252,823 -
Workforce Innovation and Opportunity Act (WIOA) Cluster:
WIOA Adult Program 17.258 AA111003 1,380,078 377,166
WIOA Adult Program 17.258 AA011003 553,831 411,324
WIOA Adult Program 17.258 K9110004 92,639 -
Subtotal 2,026,548 788,490
WIOA Youth Activities 17.259 AA111003 922,147 397,491
WIOA Youth Activities 17.259 AA011003 578,543 274,210
Subtotal 1,500,690 671,701
WIOA Dislocated Worker Formula Grants 17.278 AA111003 1,033,284 107,771
WIOA Dislocated Worker Formula Grants 17.278 AA011003 1,118,431 385,334
COVID-19 WIOA Dislocated Worker Formula Grants 17.278 AA011003 845,364 575,217
Subtotal 2,997,079 1,068,322
Cluster Subtotal 6,524,317 2,528,513
Total U.S. Department of Labor 6,777,140 2,528,513
U.S. Department of Transportation
Direct Program(s)
COVID-19 Airport Improvement Program 20.106 AIP-06-0050-24 178,432 -
Airport Improvement Program 20.106 AIP 3-06-0050-030-2021 145,359 -
Airport Improvement Program 20.106 AIP 3-06-0050-025-2019 4,419,783 -
COVID-19 Airport Improvement Program 20.106 AIP 3-06-0050-029-2021 57,000 -
COVID-19 Airport Improvement Program 20.106 AIP 3-06-0008-017-2021 13,000 -
COVID-19 Airport Improvement Program 20.106 AIP-06-0050-26 105,587 -
Subtotal 4,919,161 -
Passed through State of California Department of Transportation
Highway Planning and Construction Cluster:
Highway Planning and Construction 20.205 HSIPL-5928 (130) 1,469 -
Highway Planning and Construction 20.205 HSIP-5928 (145) 1,054,762 -
Highway Planning and Construction 20.205 BRLS-5928 (125) 211,242 -
Highway Planning and Construction 20.205 HSIP-5928 (155) 114,938 -
Highway Planning and Construction 20.205 BPMP-5928 (155) 145,198 -
Highway Planning and Construction 20.205 BRLS-5928 (128) 652,100 -
Highway Planning and Construction 20.205 ATPL-5928 (136) 1,523,834 -
Highway Planning and Construction 20.205 ATPL-5928 (147) 5,849 -
Highway Planning and Construction 20.205 HSIPL-5928 (140) 110,241 -
Highway Planning and Construction 20.205 STPL-5928 (148) 36,236 -
Highway Planning and Construction 20.205 HSIPL-5928 (143) 29,640 -
Highway Planning and Construction 20.205 HSIPL-5928 (142) 26,007 -
Highway Planning and Construction 20.205 ATPL-5928 (151) 132,514 -
Highway Planning and Construction 20.205 HSIPL-5928 (144) 187,301 -
Highway Planning and Construction 20.205 BRLS-5928 (104) 320,767 -
Highway Planning and Construction 20.205 CMLNI-5928 (153) 4,858 -
Highway Planning and Construction 20.205 ER-32LO (517) 43,954 -
Cluster Subtotal 4,600,910 -
Passed through State of California Office of Traffic Safety
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 AL20011 79,469 -
Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 AL21001 283,966 -
Subtotal 363,435 -
Highway Safety Cluster:
National Priority Safety Programs 20.616 N/A 387,311 -
National Priority Safety Programs 20.616 OP20008, OP21003 39,570 -
Cluster Subtotal 426,881 -
Total U.S. Department of Transportation 10,310,387 -
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, 2021
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Assistance Listing
(AL) Number Grant Identifying Number
Federal
Expenditures
Amount Passed to
Subrecipients
U.S. Department of Treasury
Direct Program(s)
Equitable Sharing 21.016 N/A 5$ -$
COVID-19 Coronavirus Relief Fund 21.019 N/A 113,711,426 -
Passed through State of California Department of Finance
COVID-19 Coronavirus Relief Fund 21.019 N/A 26,546,260 -
Passed through State of California Department of Housing and Community Development
COVID-19 Emergency Rental Assistance Program 21.023 20-ERAP-004 45,000 -
Total U.S. Department of Treasury 140,302,691 -
Environmental Protection Agency
Direct Program(s)
The San Francisco Bay Water Quality Improvement Fund 66.126 N/A 357,551 -
Total Environmental Protection Agency 357,551 -
U.S. Department of Energy
Passed through State of California Department of Community Services and Development
Weatherization Assistance for Low-Income Persons 81.042 20C-6004 104,788 -
Total U.S. Department of Energy 104,788 -
U.S. Department of Education
Passed through State of California Department of Rehabilitation
Rehabilitation Services - Vocational Rehabilitation Grants to States 84.126 31446 912,139 -
Total Department of Education 912,139 -
U.S. Department of Health and Human Services
Direct Program(s)
Health Center Program Cluster:
Health Center Program (Community Health Centers, Migrant Health Centers, Health Care
for the Homeless, and Public Housing Primary Care)93.224 H80CS0050-19-04 2,555,816 -
Health Center Program (Community Health Centers, Migrant Health Centers, Health Care
for the Homeless, and Public Housing Primary Care)93.224 H80CS0050-20-02 1,832,537 -
COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers,
Health Care for the Homeless, and Public Housing Primary Care)93.224 1H8FCS41183-01-00 41,824 -
COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers,
Health Care for the Homeless, and Public Housing Primary Care)93.224 H8DCS35572-01-01 561,450 -
COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers,
Health Care for the Homeless, and Public Housing Primary Care)93.224 H8CCS34226 69,035 -
Subtotal 5,060,662 -
COVID-19 Grants for New and Expanded Services Under the Health Center Program 93.527 H8ECS38713-01-01 411,499 -
Cluster Subtotal 5,472,161 -
COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 93.498 N/A 25,120,009 -
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease 93.918 N/A 353,935 63,917
Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease 93.918 20H7CHA37327C3 86,102 5,690
Subtotal 440,037 69,607
Head Start Cluster:
Head Start 93.600 N/A 24,314,732 6,394,839
Passed through California Health Advocates
Special Programs for the Aging - Title IV - and Title II - Discretionary Projects 93.048 90MPPG0019-03-00 5,000 -
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-2021-07 14,257 14,140
Special Programs for the Aging - Title VII, Chapter 2 - Long Term Care Ombudsman
Services for Older Individuals 93.042 AP-2021-07 57,635 56,395
Special Programs for the Aging - Title III, Part D - Disease Prevention and Health Promotion
Services 93.043 AP-2021-07 78,327 25,450
Special Programs for the Aging - Title III, Part B - Grants for Supportive Services and
Senior Centers 93.044 AP-2021-07 1,248,806 523,744
COVID-19 Special Programs for the Aging - Title III, Part B - Grants for Supportive
Services and Senior Centers 93.044 CARES-07 269,065 212,894
Subtotal 1,517,871 736,638
Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 FFCRA-07 677,138 -
Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 AP-2021-07 1,931,597 510,772
COVID-19 Special Programs for the Aging - Title III, Part C - Nutrition Services 93.045 CARES-07 773,012 -
Subtotal 3,381,747 510,772
National Family Caregiver Support, Title III, Part E 93.052 AP-2021-07 522,696 522,696
COVID-19 National Family Caregiver Support, Title III, Part E 93.052 CARES-07 139,992 135,871
Subtotal 662,688 658,567
Nutrition Services Incentive Program 93.053 AP-2021-07 437,122 -
Cluster Subtotal 6,149,647 2,001,962
COVID-19 Medicare Enrollment Assistance Program 93.071 MI-2021-07 60,694 -
State Health Insurance Assistance Program 93.324 HI-2021-07 108,748 -
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, 2021
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Assistance Listing
(AL) Number Grant Identifying Number
Federal
Expenditures
Amount Passed to
Subrecipients
U.S. Department of Health and Human Services (Continued)
Passed through California Health and Human Services
COVID-19 Strengthening Public Health Systems and Services through National
Partnerships to Improve and Protect the Nation's Health 93.421 28-932 100,000$ -$
Passed through State of California Department of Social Services
Guardianship Assistance 93.090 N/A 1,589,381 -
Adoption and Legal Guardianship Incentive Payments 93.603 CFL 20/21-93 218,960 -
Stephanie Tubbs Jones Child Welfare Services Program 93.645 CFL 20/21-32 549,288 -
Foster Care - Title IV-E 93.658 CFL 20/21-50 120,610 -
Foster Care - Title IV-E 93.658 CFL 11/12-18 7,606,244 50,499
Foster Care - Title IV-E 93.658 CFL 11/12-18, CFL 20/21-32 539,658 76,350
Foster Care - Title IV-E 93.658 N/A 7,467,649 -
Foster Care - Title IV-E 93.658 CFL 20/21-14 401,245 -
Foster Care - Title IV-E 93.658 CFL 20/21-59 82,388 -
Subtotal 16,217,794 126,849
Adoption Assistance 93.659 N/A 11,358,855 -
Social Services Block Grant 93.667 N/A 3,110,621 -
Social Services Block Grant 93.667 CFL 20/21-32 1,466,868 -
Subtotal 4,577,489 -
Community-Based Child Abuse Prevention Grants 93.590 N/A 61,685 -
John H. Chafee Foster Care Program for Successful Transition to Adulthood 93.674 CFL 11/12-18; CFL 20/21-108 299,914 -
MaryLee Allen Promoting Safe and Stable Families Program 93.556 CFL 20/21-19, CFL 20/21-39 598,502 459,171
Temporary Assistance for Needy Families 93.558 N/A 36,467,768 1,110,336
Temporary Assistance for Needy Families 93.558 19-890-06 78,044 -
Temporary Assistance for Needy Families 93.558 CFL 20/21-32 4,697,688 -
Subtotal 41,243,500 1,110,336
Refugee and Entrant Assistance - State Administered Programs 93.566 N/A 96,168 -
Refugee and Entrant Assistance - State Administered Programs 93.566 20-07-90899-00 43,300 -
Subtotal 139,468 -
Medicaid Cluster:
COVID-19 Medical Assistance Program 93.778 CFL 20/21-24 1,115 -
Medical Assistance Program 93.778 CFL 20/21-24 1,111,744 -
Medical Assistance Program 93.778 CFL 20/21-25,-82 9,620,022 -
Subtotal 10,732,881 -
Passed through California Department of Health Care Services
Projects for Assistance in Transition from Homelessness (PATH)93.150 1X06SM083731-01 143,792 143,792
HIV Care Formula Grants 93.917
15-10053 A02 (Core)
18-10866 A01 (Supplemental)658,546 1,884
HIV Prevention Activities - Health Department Based 93.940 15-10939 435,164 901
National Bioterrorism Hospital Preparedness Program 93.889 14-10498 316,842 -
National Bioterrorism Hospital Preparedness Program 93.889 U3REP200652 8,217 -
COVID-19 National Bioterrorism Hospital Preparedness Program 93.889 U3REP200652 8,217 -
Subtotal 333,276 -
Passed through State of California Department of Child Support Services
Child Support Enforcement 93.563 2001CACSES 12,106,972 -
Passed through State of California Department of Community Services and Development
Low-Income Home Energy Assistance 93.568 20B-2005 (WX) 506,329 -
Low-Income Home Energy Assistance 93.568 20B-2005 (EHA 16) 363,420 -
COVID-19 Low-Income Home Energy Assistance 93.568 20U-2554 CARES (EHA16) 201,360 -
Low-Income Home Energy Assistance 93.568 21B-5005 (WX) 529,846 -
Low-Income Home Energy Assistance 93.568 21B-5005 (EHA16) 245,110 -
Subtotal 1,846,065 -
Community Services Block Grant 93.569 20F-3007 524,815 294,375
COVID-19 Community Services Block Grant 93.569 20F-3646 212,621 142,820
Community Services Block Grant 93.569 20F-3007 Discretionary 32,000 32,000
Community Services Block Grant 93.569 21F-4007 168,612 23,480
Subtotal 938,048 492,675
Passed through State of California Department of Education - Child Development Program
CCDF Program Cluster:
Child Care and Development Block Grant 93.575 CAPP0010 2,278,268 -
Child Care and Development Block Grant 93.575 CAPP9010 2,586,047 -
Child Care and Development Block Grant 93.575 CCTR0025 380,145 -
Subtotal 5,244,460 -
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 CAPP0010 664,758 -
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 CAPP9010 511,842 -
Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 CCTR0025 831,287 -
Subtotal 2,007,887 -
Cluster Subtotal 7,252,347 -
Passed through State of California Department of Public Health
Public Health Emergency Preparedness 93.069 14-10498 A04 984,977 -
COVID-19 Public Health Emergency Reponses: Cooperative Agreement for Emergency
Response: Public Health Crisis Response 93.354 COVID-19-08 1,248,625 -
Project Grants and Cooperative Agreements for Tuberculosis Control Programs 93.116 1907BASE00 163,836 441
Disabilities Prevention 93.184 29-338-26 368,731 3,997
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, 2021
Federal Grantor/ Pass-Through Entity/ Federal Program Title
Assistance Listing
(AL) 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 (Continued)
Childhood Lead Poisoning Prevention Projects - State and Local Childhood Lead Poisoning
Prevention and Surveillance of Blood Lead Levels in Children 93.197 17-10220 75,179$ -$
COVID-19 Immunization Cooperative Agreements 93.268 17-10316-A01 66,968 -
Immunization Cooperative Agreements 93.268 17-10316-A02 174,919 -
COVID-19 Immunization Cooperative Agreements 93.268 17-10316-A02 113,551 -
Subtotal 355,438 -
COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 COVID-19 ELC66 5,615,933 -
COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 COVID-19 ELC08 3,049,579 -
COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 COVID-19-0811 123,736 -
Subtotal 8,789,248 -
Affordable Care Act (ACA) Maternal, Infant, and Early Childhood Home Visiting Program 93.505 15-10155 905,652 3,000
Medicaid Cluster:
Medical Assistance Program 93.778 29-338-26 41,284 -
Medical Assistance Program 93.778 CFL 11/12-18 4,356,748 -
Medical Assistance Program 93.778 N/A 30,762,860 -
Medical Assistance Program 93.778 CFL 19/20-91 6,069,034 -
Medical Assistance Program 93.778 AGMT 202007 895,610 9,734
Subtotal 42,125,536 9,734
COVID-19 Hospital Preparedness Program (HPP) Ebola Preparedness and Response
Activities 93.817 COVID 19-0802 165,079 -
Passed through Heluna Health
COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 6NU50CK000539-01-10 145,833 -
COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 6NU50CK000539-01-08 50,456 -
Subtotal 196,289 -
Passed through County of Alameda
HIV Emergency Relief Project Grants 93.914 Master 8697 1,926,024 199,805
COVID-19 HIV Emergency Relief Project Grants 93.914 15-10939 59,178 13,811
Subtotal 1,985,202 213,616
Passed through Public Health Foundation Enterprise Inc.
Antimicrobial Resistance Surveillance in Retail Food Specimens 93.876 5U01FD005796-04 9,950 9,950
Passed through State of California Department of Health Care Services
Block Grants for Community Mental Health Services 93.958 1B09SM082588-01 2,746,966 913,603
Passed through State of California Department of Alcohol and Drug Programs
Block Grants for Prevention and Treatment of Substance Abuse 93.959 N/A 6,033,426 4,702,713
Passed through State of California Department of Public Health
Maternal and Child Health Services Block Grant to the States 93.994 AGMT 202007 360,536 -
Total U.S. Department of Health and Human Services 239,587,625 16,659,070
U.S. Department of Homeland Security
Direct Program(s)
Assistance to Firefighters Grant 97.044 AFG EMW 2020-FG-02290 83,138 -
Port Security Grant Program 97.056 N/A 13,937 -
Staffing for Adequate Fire and Emergency Response (SAFER)97.083 SAFER EMW 2017-FH-00353 979,379 -
Staffing for Adequate Fire and Emergency Response (SAFER)97.083 SAFER EMW 2018-FH-00299 540,741 -
Subtotal 1,520,120 -
Passed through State of California Natural Resources
Boating Safety Financial Assistance 97.012 N/A 3,192 -
Passed through State of California Office of Emergency Services
COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 PA-09-CA-4482-PW-00591 144,795 -
COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 PA-09-CA-4482-PW-00602 276,467 -
COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 PA-09-CA-4482-PW-00609 384,174 -
COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 PA-09-CA-4482-PW-00607 417,331 -
COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 PA-09-CA-4482-PW-00791 2,006,732 -
Subtotal 3,229,499 -
Emergency Management Performance Grants 97.042 2019-0003 124,425 18,000
Emergency Management Performance Grants 97.042 2020-0006 101,555 -
Subtotal 225,980 18,000
Homeland Security Grant Program 97.067 2017-0083 261,801 -
Homeland Security Grant Program 97.067 2018-0054 155,892 -
Homeland Security Grant Program 97.067 2019-0035 707,044 79,600
Passed through City and County of San Francisco
Homeland Security Grant Program 97.067 2019-0035 33,714 -
Subtotal 1,158,451 79,600
Total U.S. Department of Homeland Security 6,234,317 97,600
Total Expenditures of Federal Awards 448,586,205$ 27,180,122$
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, 2021
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, 2021
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 Assistance Listing numbers 93.041, 93.042, 93.043, 93.044, 93.045, 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, 2021, were as follows:
Federal Grantor
Assistance
Listing
Number
Passed Through to
Subrecipients
Federal
Expenditures
Department of Housing and Urban Development (HUD):
Housing Choice Voucher Program 14.871 -$ 159,811,157$
COVID-19 - CARES Act
Administrative Fee Allocation 14.871 - 4,026,124
Supplemental HCV HAP 14.871 - 3,664,138
Mainstream Voucher Program 14.879 - 1,184,646
COVID-19 - CARES Act
Administrative Fee Allocation 14.879 - 16,729
Subtotal Housing Voucher Cluster 168,702,794
Continuum of Care Program 14.267 194,911 6,708,386
Public and Indian Housing 14.850 - 5,261,864
COVID-19 - CARES Act
Supplemental Operating Funds 14.850 - 808,551
Subtotal Public Housing 6,070,415
Public Housing - Capital Fund Program 14.872 - 3,219,311
Family Self Sufficiency Program 14.896 - 124,512
Total expenditures of federal awards 194,911$ 184,825,418$
4. 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.
COUNTY OF CONTRA COSTA, CALIFORNIA
Notes to the Schedule of Expenditures of Federal Awards (Continued)
For the Year Ended June 30, 2021
13
5. 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
Assistance
Listing
Number
Federal
Expenditures
State Administrative Matching Grants for the Supplemental Nutrition Assistance Program (SNAP)
Passed through State of California Department of Aging 10.561 60,980$
Passed through State of California Department of Social Services 10.561 21,242,234
Total State Administrative Matching Grants for the SNAP 21,303,214$
Emergency Solutions Grant Program
Direct from U.S. Department of Housing and Urban Development 14.231 333,242$
Direct from U.S. Department of Housing and Urban Development (COVID-19)14.231 99,729
Passed through State of California 14.231 158,888
Total Emergency Solutions Grant Program 591,859$
Edward Byrne Memorial Justice Assistance Grant Program
Direct from U.S. Department of Justice 16.738 80,231$
Passed through State of California Office of Emergency Services 16.738 818,382
Total Edward Byrne Memorial Justice Assistance Grant Program 898,613$
COVID-19 Coronavirus Relief Fund
Direct from U.S. Department of Treasury 21.019 113,711,426$
Passed through State of California Department of Finance 21.019 26,546,260
Total COVID-19 Coronavirus Relief Fund 140,257,686$
COVID-19 Epidemiology and Laboratory Capacity for Infectious Di seases (ELC)
Passed through State of California Department Public Health 93.323 8,789,248$
Passed through Heluna Health 93.323 196,289
Total COVID-19 ELC 8,985,537$
Medicaid Cluster
Medical Assistance Program:
Passed through State of California Department of Social Services 93.778 10,731,766$
Passed through State of California Department of Social Services (COVID-19)93.778 1,115
Passed through State of California Department of Public Health 93.778 42,125,536
Total Medical Assistance Program 52,858,417$
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2021
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? Yes
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:
Assistance Listing
Name of Federal Program or Cluster Number(s)
(1) WIC Special Supplemental Nutrition Program for Women,
Infants, and Children ....................................................................... 10.557
(2) Community Development Block Grants/Entitlement Grants .......... 14.218
(3) Highway Planning and Construction ............................................... 20.205
(4) Coronavirus Relief Fund ................................................................. 21.019
(5) Health Center Program Cluster:
Health Center program (Community Health Centers, Migrant
Health Centers, Health Care for the Homeless, and Public
Housing Primary Care) ................................................................. 93.224
Grants for New and Expanded Services Under the Health
Center Program ............................................................................. 93.527
(6) Provider Relief Fund and American Rescue Plan (ARP) Rural
Distribution ...................................................................................... 93.498
(7) Temporary Assistance for Needy Families ..................................... 93.558
(8) Child Support Enforcement ............................................................. 93.563
(9) Epidemiology and Laboratory Capacity for Infectious Diseases
(ELC) ............................................................................................... 93.323
(10) Disaster Grants – Public Assistance (Presidentially Declared
Disasters) ......................................................................................... 97.036
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2021
15
Section I Summary of Audit Results (Continued)
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
Finding 2021-001 – Accuracy of the Schedule of Expenditures of Federal Award
Significant Deficiency
Criteria:
U.S. Code of Federal Regulations, Title 2, Part 200, section 510(b) Schedule of Expenditures of Federal
Awards requires recipients of federal awards to prepare a schedule of expenditures of federal awards
(SEFA) for the period covered by the entity’s financial statements to accurately reflect federal awards
expended and amounts provided to subrecipients for individual federal programs by assistance listing (AL)
numbers.
Condition and Context:
During our audit, we identified various misstatements in the County’s SEFA for the year ended June 30,
2021. The following lists the significant adjustments:
The WIC Special Supplemental Nutrition Program for Women, Infants, and Children program (AL no.
10.557) misclassified 100% of its $4,649,635 expenditures as COVID-19 funded.
The Medical Assistance Program (AL no. 93.778) overstated expenditures by $10,732,881, or 20% of
the corrected amount.
The Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution program (AL no.
93.498) overstated expenditures by a net amount of $828,348, or 3% of the corrected amount. This
represents an overstatement of $1,399,465 for funding received outside of the current reporting period
and an understatement of $571,117 for the County Fire’s portion of the program.
Public Health Emergency Preparedness program (AL no. 93.069) was overstated by $4,298,204, or
436% of the corrected amount. Of the overstated amount, $3,049,579 should have been reported as
Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) program (AL no. 93.323) and
$1,248,625 should have been reported as Public Health Emergency Response: Cooperative Agreement
for Emergency Response: Public Health Crisis Response program (AL no. 93.354).
Community Development Block Grants/Entitlement Grants (AL no. 14.218) originally reported
$3,030,178 of its non-COVID-19 funded expenditures under grant identifying number B-20-UC-
060002. However, $3,030,178 of the expenditures should have been reported under five other grant
awards.
The County subsequently corrected the expenditure amounts reported in its fiscal year 2021 SEFA prior to
its issuance.
COUNTY OF CONTRA COSTA, CALIFORNIA
Schedule of Findings and Questioned Costs
For the Year Ended June 30, 2021
16
Cause:
Due to the coronavirus pandemic and other priorities, the County was challenged with staffing resources.
In addition to turnover of staff, there was a need to allocate substantial County resources to address public
health and safety needs while managing the significant inflow of new federal funds from the Coronavirus
Aid, Relief, and Economic Security (CARES) Act.
Effect:
The County’s SEFA serves as the basis in determining the audit scope, including the identification of major
programs required to be audited in a given fiscal year.
Recommendation:
The County should reevaluate its process and controls for the preparation of the SEFA to ensure the
completeness and accuracy of the SEFA. Considerations may include:
Providing training or reference materials to personnel responsible for communicating federal
expenditures and related information to the Office of the Auditor-Controller, to enhance understanding
of SEFA reporting requirements;
Enhancing reviews by the grant-administering departments prior to submission of program
expenditures and related information to the Office of the Auditor-Controller; and
Strengthening the review and monitoring functions, such as more detailed analytical reviews and/or
reconciliations to supporting documents on a sampled basis.
Views of Responsible Officials:
Refer to the Corrective Action Plan section of this report for County management’s response.
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, 2021
Program Title
Assistance Listing
(AL) 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-2021-07 -$ 14,257$
Special Programs for the Aging - Title VII, Chapter 2 - Long
Term Care Ombudsman Services for Older Individuals 93.042 AP-2021-07 - 57,635
Special Programs for the Aging - Title III, Part D - Disease
Prevention and Health Promotion Services 93.043 AP-2021-07 - 78,327
Special Programs for the Aging - Title III, Part B - Grants for
Supportive Services and Senior Centers 93.044 AP-2021-07 296,479 1,248,806
Special Programs for the Aging - Title III, Part B - Grants for
Supportive Services and Senior Centers 93.044 CARES-07 - 269,065
Special Programs for the Aging - Title III, Part C - Nutrition
Services 93.045 AP-2021-07 649,268 1,931,597
Special Programs for the Aging - Title III, Part C - Nutrition
Services 93.045 CARES-07 - 773,012
Special Programs for the Aging - Title III, Part C - Nutrition
Services 93.045 FFCRA-07 - 677,138
National Family Caregiver Support, Title III, Part E 93.052 AP-2021-07 - 522,696
National Family Caregiver Support, Title III, Part E 93.052 CARES-07 - 139,992
Nutrition Services Incentive Program 93.053 AP-2021-07 - 437,122
Subtotal Aging Cluster 945,747 6,149,647
Other Aging Programs
State Administrative Matching Grants for the Supplemental
Nutrition Assistance Program 10.561 SP-2021-07 - 59,339
State Administrative Matching Grants for the Supplemental
Nutrition Assistance Program 10.561 CF-1920-07 - 1,641
State Health Insurance Assistance Program 93.324 HI-2021-07 211,441 108,748
Medicare Enrollment Assistance Program 93.071 MI-2021-07 - 60,694
Total Expenditures of Federal and State Awards 1,157,188$ 6,380,069$
STATE AWARDS
Special Deposit Fund (SDF) - State Facilities Citation Penalties N/A AP-2021-07 48,555$
Skilled Nursing Facility Quality and Accountability (SNFQAF) N/A AP-2021-07 71,089
Public Health L&C Program Fund (PH L&C) N/A AP-2021-07 14,966
Total Expenditures State Awards 134,610$
17
Child and Adult Care Food Program (CACFP)
CFDA 10.558
Total Federal
Assistance
State Funded Programs:
General Child Care Program 47,024$
CA State Preschool Program 159,601
Other Programs:
Head Start and Early Head Start 55,636
Total Federal Assistance 262,261$
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.
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, 2021.
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Schedule of Child Nutritional Program Revenues
For the Year Ended June 30, 2021
18
1-Jan-20 1-Jul-20 Total Total
through through Audited Reported Total
30-Jun-20 31-May-21 Costs Expenses Budget
REVENUE
Grant Revenue 212,645$ 664,207$ 876,852$ 876,852$
Total Revenue:212,645 664,207 876,852 876,852
EXPENDITURES
Administrative Costs
Salaries & Wages 10,158 10,703 20,861 20,861 18,964
Fringe Benefits 5,748 6,999 12,747 12,747 13,844
Other Costs 66,446 2,815 69,261 69,261 69,261
Total Administrative Costs 82,352 20,517 102,869 102,869 102,069
Program Costs
Salaries & Wages 102,449 132,895 235,344 235,344 235,346
Fringe Benefits 58,880 50,981 109,861 109,861 111,574
Operating Expenses 6,004 19,597 25,601 25,601 26,913
Out-of-State Travel - 950 950 950 950
Subcontractor/Consultant Services 102,352 299,875 402,227 402,227 400,000
Total Program Costs 269,685 504,298 773,983 773,983 774,783
Total Expenses: 352,037$ 524,815$ 876,852$ 876,852$ 876,852$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20F-3007 (Assistance Listing No. 93.569)
For the Period January 1, 2020 through May 31, 2021
19
1-Jan-21 Total Total
through Audited Reported Total
31-May-21 Costs Expenses Budget
REVENUE
Grant Revenue 32,000$ 32,000$ 32,000$
Total Revenue:32,000 32,000 32,000
EXPENDITURES
Program Costs
Salaries & Wages - - - -
Fringe Benefits - - - -
Subcontractor/Consultant Services 32,000 32,000 32,000 32,000
Total Program Costs 32,000 32,000 32,000 32,000
Total Ex p enses: 32,000$ 32,000$ 32,000$ 32,000$
* No expenditures were incurred prior to January 1, 2021.
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20F-3007 Discretionary (Assistance Listing No. 93.569)
For the Period January 1, 2020 through May 31, 2021
20
1-Jul-20 Total Total
through Audited Reported Total
30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue 297,295$ 297,295$ 1,189,181$
Total Revenue:297,295 297,295 1,189,181
EXPENDITURES
Administrative Costs
Salaries & Wages 17,092 17,092 17,092 30,877
Fringe Benefits 9,705 9,705 9,705 22,539
Other Costs - - - -
Total Administrative Costs 26,797 26,797 26,797 53,416
Program Costs
Salaries & Wages 27,418 27,418 27,418 54,733
Fringe Benefits 15,586 15,586 15,586 39,954
Operating Expenses - - - 44,089
Out-of-State Travel - - - -
Subcontractor/Consultant Services 142,820 142,820 142,820 996,989
Total Program Costs 185,824 185,824 185,824 1,135,765
Total Expenses: 212,621$ 212,621$ 212,621$ 1,189,181$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20F-3646 CARES (Assistance Listing No. 93.569)
For the Period July 1, 2020 through June 30, 2021
21
1-Jul-20 Total Total
through Audited Reported Total
30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue -$ -$ 40,370$
Total Revenue:- - 40,370
EXPENDITURES
Program Costs
Salaries & Wages - - - -
Fringe Benefits - - - -
Subcontractor/Consultant Services - - - 40,370
Total Program Costs - - - 40,370
Total Ex penses:-$ -$ -$ 40,370$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20F-3646 Discretionary (Assistance Listing No. 93.569)
For the Period July 1, 2020 through June 30, 2021
22
1-Jul-20 Total Total
through Audited Reported Total
30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue -$ -$ 28,250$
Total Revenue:- - 28,250
EXPENDITURES
Program Costs
Salaries & Wages - - - 1,170
Fringe Benefits - - - 854
Subcontractor/Consultant Services - - - 26,226
Total Program Costs - - - 28,250
Total Ex penses:-$ -$ -$ 28,250$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 21F-4408 Discretionary (Assistance Listing No. 93.569)
For the Period July 1, 2020 through June 30, 2021
23
1-Jul-20 Total Total
through Audited Reported Total
30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue 219,213$ 219,213$ 876,852$
Total Revenue:219,213 219,213 876,852
EXPENDITURES
Administrative Costs
Salaries & Wages 3,184 3,184 3,184 19,561
Fringe Benefits 70 70 70 14,279
Other Costs - - - 70,500
Total Administrative Costs 3,254 3,254 3,254 104,340
Program Costs
Salaries & Wages 78,469 78,469 78,469 233,217
Fringe Benefits 56,494 56,494 56,494 108,134
Operating Expenses 6,915 6,915 6,915 22,112
Out-of-State Travel - - - -
Subcontractor/Consultant Services 23,480 23,480 23,480 409,049
Total Program Costs 165,358 165,358 165,358 772,512
Total Ex penses: 168,612$ 168,612$ 168,612$ 876,852$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contrat No. 21F-4007 (Assistance Listing No. 93.569)
For the Period July 1, 2020 through June 30, 2021
24
1-Oct-19 1-Jul-20 Total Total
through through Audited Reported Total
30-Jun-20 30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue 537,514$ 363,420$ 900,934$ 1,132,577$
Total Revenue:537,514 363,420 900,934 1,132,577
EXPENDITURES
Assurance 16 Costs
Assurance 16 159,916 98,013 257,929 257,929 257,929
Administrative Costs
Administrative Costs 120,021 80,931 200,952 200,952 257,929
Total A-16/Administration Costs 279,937 178,944 458,881 458,881 515,858
Program Support Costs
Intake 122,461 74,025 196,486 196,486 246,688
Outreach 99,757 54,423 154,180 154,180 154,180
Training & Technical Assistance 26,619 21,823 48,442 48,442 61,672
Total Program Support Costs 248,837 150,271 399,108 399,108 462,540
Program Services Costs
ECIP Emergency Heating and Cooling Services 8,740 34,205 42,945 42,945 154,179
Total Expenses: 537,514$ 363,420$ 900,934$ 900,934$ 1,132,577$
COUNTY OF CONTRA COSTA
CSD Contract No. 20B-2005 (EHA16) (Assistance Listing No. 93.568)
For the Period October 1, 2019 through June 30, 2021
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
25
1-Nov-20 Total Total
through Audited Reported Total
30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue 245,110$ 245,110$ 1,028,290$
Total Revenue:245,110 245,110 1,028,290
EXPENDITURES
Assurance 16 Costs
Assurance 16 80,443 80,443 80,443 233,954
Administrative Costs
Administrative Costs 26,210 26,210 26,210 233,954
Total A-16/Administration Costs 106,653 106,653 106,653 467,908
Program Support Costs
Intake 66,482 66,482 66,482 224,153
Outreach 56,293 56,293 56,293 140,096
Training & Technical Assistance 15,682 15,682 15,682 56,038
Total Program Support Costs 138,457 138,457 138,457 420,287
Program Services Costs
ECIP Emergency Heating and Cooling Services - - - 140,095
Total Expenses: 245,110$ 245,110$ 245,110$ 1,028,290$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 21B-5005 (EHA16) (Assistance Listing No. 93.568)
For the Period November 1, 2020 through June 30, 2022
26
1-Oct-19 1-Jul-20 Total Total
through through Audited Reported Total
30-Jun-20 30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue 773,767$ 506,329$ 1,280,096$ 1,280,226$
Total Revenue:773,767 506,329 1,280,096 1,280,226
EXPENDITURES
Weatherization Program Costs
Intake 23,720 31,563 55,283 55,283 102,418
Outreach 14,458 7,821 22,279 22,279 64,011
Training and Technical Assistance 40,122 15,078 55,200 55,200 64,011
Total Program Costs: 78,300 54,462 132,762 132,762 230,440
Weatherization Direct Program Costs
Weatherization Activity Expenditures 695,467 451,867 1,147,334 1,147,334 1,049,786
Total Expenses: 773,767$ 506,329$ 1,280,096$ 1,280,096$ 1,280,226$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20B-2005 (WX) (Assistance Listing No. 93.568)
For the Period October 1, 2019 through June 30, 2021
27
1-Nov-20 Total Total
through Audited Reported Total
30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue 529,846$ 529,846$ 1,162,508$
Total Revenue:529,846 529,846 1,162,508
EXPENDITURES
Weatherization Program Costs
Intake 15,987 15,987 15,987 93,001
Outreach 8,729 8,729 8,729 58,125
Training and Technical Assistance 6,500 6,500 6,500 58,125
Total Program Costs: 31,216 31,216 31,216 209,251
Weatherization Direct Program Costs
Weatherization Activity Expenditures 498,630 498,630 498,630 953,257
Total Expenses: 529,846$ 529,846$ 529,846$ 1,162,508$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 21B-5005 (WX) (Assistance Listing No. 93.568)
For the Period November 1, 2020 through June 30, 2022
28
1-Jul-20 Total Total
through Audited Reported Total
30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue 201,360$ 201,360$ 317,141$
Total Revenue:201,360 201,360 317,141
EXPENDITURES
Assurance 16 Costs
Assurance 16 58,712 58,712 58,712 58,712
Administrative Costs
Administrative Costs 21,955 21,955 21,955 58,712
Total A-16/Administration Costs 80,667 80,667 80,667 117,424
Program Support Costs
Intake 58,412 58,412 58,412 79,849
Outreach 46,765 46,765 46,765 49,906
Training & Technical Assistance 15,516 15,516 15,516 19,962
Business Continuation Plan Costs - - - 50,000
Total Program Support Costs 120,693 120,693 120,693 199,717
Total Expenses: 201,360$ 201,360$ 201,360$ 317,141$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20U-2554 CARES (EHA16) (Assistance Listing No. 93.568)
For the Period July 1, 2020 through December 31, 2021
29
1-Jul-20 Total Total
through Audited Reported Total
30-Jun-21 Costs Expenses Budget
REVENUE
Grant Revenue 104,788$ 104,788$ 125,000$
Total Revenue:104,788 104,788 125,000
EXPENDITURES
Administration
Administrative Costs 7,060 7,060 7,060 7,092
Training & Technical Assistance
Training & Technical Assistance 3,082 3,082 3,082 14,626
Program Costs
Intake 3,740 3,740 3,740 3,746
Outreach 335 335 335 2,498
Direct Program Activities - - - 52,022
General Overhead Costs 5,749 5,749 5,749 12,488
Other Program Costs 83,801 83,801 83,801 4,995
Client Education 1,022 1,022 1,022 2,495
Health and Safety Activities - - - 25,038
Total Program Costs 94,647 94,647 94,647 103,282
Total Expenses: 104,788$ 104,788$ 104,788$ 125,000$
COUNTY OF CONTRA COSTA
EHSD-Community Services Bureau
Supplemental Statement of Revenue and Expenditures (SSRE)
CSD Contract No. 20C-6004 (Assistance Listing No. 81.042)
For the Period June 1, 2020 through June 30, 2021
30
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
31
Corrective Action Plan
Year Ended June 30, 2021
Finding 2021-001 – Accuracy of the Schedule of Expenditures of Federal Award
Significant Deficiency
The Office of the Auditor-Controller will work with the Office of the County Administrator and County
departments to determine the best approach to ensure accuracy of the Countywide SEFA. Additionally,
using available resources, the Office of the Auditor-Controller has implemented several processes and
procedures to promote the quality of the reported SEFA information.
• The Office of the Auditor-Controller provides each department with a copy of the prior year SEFA
and has each department address whether or not their prior year grants had any current year
expenditures. If a prior year grant did not have any current year expenditures, the department
provides an explanation.
• The Office of the Auditor-Controller compares the current year SEFA to the prior year SEFA to
determine if any programs have been deleted. That comparison is then used to investigate any
discrepancies.
• The Office of the Auditor-Controller requires departments to provide a schedule of any costs
disallowed by grantors.
• In January 2023, the County is implementing a new finance system that will provide departments
with grant tracking functionality.
The Office of the Auditor-Controller also has organized multiple venues for educating operating
departmental staff in Single Audit reporting and compliance.
• On June 2, 2021, the County’s external auditors conducted a work session for operating
departmental staff to review Single Audit reporting requirements and deficiencies that were
detected during the Fiscal Year End June 30, 2020, Single Audit process.
• The Office of the Auditor-Controller and the County’s external auditors will be scheduling a work
session for departmental staff to review Single Audit reporting requirements and deficiencies that
were detected during the Fiscal Year End June 30, 2021, Single Audit process.
Effective with the Fiscal Year End June 30, 2021, Single Audit, departments with SEFA reporting findings
are providing their corrective action plans for the prevention of future SEFA errors. The corrective action
plans provided by the departments are as follows:
32
Health Services Department-WIC Special Supplemental Nutrition Program
In order to ensure that Public Health submits accurate SEFA information to the Office of the Auditor-
Controller, Internal Audit division, management of Health Services-Public Health will conduct a final
review of the completed SEFA prior to submission. To ensure that grants are reported under the correct
program, the SEFA will also be compared to the prior year submission for accuracy. Public Health Finance
will confirm the Countywide SEFA provided by Internal Audit for review prior to submission to the
external auditors is accurate and complete.
New grants will be confirmed by Health Services-Public Health’s management by reviewing Public
Health's internal listing of all current grants (new and previous), to ensure all federal grants are reported on
Public Health's SEFA listing.
Employment and Human Services Department-Medical Assistance Program
The Office of the Auditor-Controller compiles the Countywide SEFA from information provided by County
departments. Due to a revision of the Employment and Human Services Department’s SEFA during the
audit of the program, expenditures were duplicated on the Countywide SEFA causing an overstatement of
$10,732,881. To ensure accuracy of the Countywide SEFA, the Office of the Auditor-Controller has
implemented an additional process to ensure a second review is performed to prevent overstatements.
Health Services Department-Provider Relief Fund and American Rescue Plan Rural Distribution
The Health Services Department will require appropriate finance managers to make sure that any new and
latest Federal guidelines on SEFA reporting for COVID-19 grants are followed. This process will ensure
that grants are reported accurately in the correct reporting period.
Health Services Department-Public Health Emergency Preparedness Program
In order to ensure that Public Health Finance provides the correct AL# on their SEFA, accountants will be
required to confirm the correct AL# with the grantor. This documentation will be required to be submitted
with Single Audit Questionnaire packet and will be verified during Health Services-Public Health’s
management review. Management will compare the AL# provided by the grantor against what was provided
by the accountant to verify accuracy in their SEFA reporting.
Conservation and Development Department-Community Development Block Grants/Entitlement Grants
County CDBG staff will continue to report total expenditures for the program for the fiscal year. Moving
forward, County CDBG staff will provide all the grant agreement award numbers that are associated to the
program year that a project appears in the County’s CDBG Action Plan. For example, if a project was
awarded CDBG funds in the FY 2019/20 program year (which would be associated with the B-19 grant
agreement number) and that project has expenditures in FY 22/23, County CDBG staff would report in the
FY 22/23 SEFA those expenditures but also indicate and include in the SEFA the B-19 grant agreement
number.
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
33
Schedule of Prior Year Findings and Questioned Costs
Year Ended June 30, 2021
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
Assistance Listing 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, 2021, 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. In November 2021, corrective
action included updating contract language to incorporate a note to the Special Notices section of the Special
Provisions, updating the staff procedures manual, and annual training of project managers and resident
engineers. Also, additional documentation is required for subcontractors and a 10% deduction for an
omission of a certified payroll report 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