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Home My WebLink AboutBOARD STANDING COMMITTEES - 06032024 - Finance Cte Agenda PktAGENDA CONTRA COSTA COUNTY Finance Committee Supervisor Federal D. Glover, Chair Supervisor John Gioia, Vice Chair https://cccounty-us.zoom.us/j/89949627722? pwd=a33Knb5Ru4jOk8MHjyNMzuK7srwW1f.1 (888) 278-0254 Conference code: 894519 190 East 4th Street, Pittsburg | 11780 San Pablo Avenue, Suite D El Cerrito | https://cccounty-us.zoom.us/j/899496277 22? pwd=a33Knb5Ru4jOk8MHjyNMzuK7sr wW1f.1 | Call in: (888) 278-0254 Conference code: 894519 9:30 AMMonday, June 3, 2024 1.The public may attend this meeting in person at either above location. The public may also attend this meeting remotely via Zoom or call-in. 2.Agenda Items: Items may be taken out of order based on the business of the day and preference of the Committee. 3.Introductions 4.Public comment on any item under the jurisdiction of the Committee and not on this agenda (speakers may be limited to two (2) minutes). 5.RECEIVE and APPROVE the Record of Action for the March 4, 2024 Finance Committee meeting. (Adam Nguyen, Finance Committee Staff) 24-1550 Draft Record of ActionAttachments: 6.RECEIVE report on Countywide Single Audit for the Fiscal Year ending June 30, 2023. (Sandi Bewley, Auditor-Controller's Office and David Bullock, MGO) 24-1551 FY22-23 Single Audit ReportAttachments: Page 1 of 2 1 Finance Committee AGENDA June 3, 2024 7.CONSIDER accepting Department of Conservation and Development's attached recommendations regarding Fiscal Year 2024-2025 Community Development Block Grant funding for Economic Development Category and Infrastructure/Public Facilities Category (Gabriel Lemus, Department of Conservation and Development) 24-1552 June 3, 2024 CDBG Finance Committee Packet FY24-25 CDBG Recommendations Presentation Attachments: 8.Adjourn General Information This meeting provides reasonable accommodations for persons with disabilities planning to attend a the 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 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. Staff reports related to items on the agenda are also accessible on line at www.co.contra-costa.ca.us. HOW TO PROVIDE PUBLIC COMMENT: Persons who wish to address the Committee during public comment on matters within the jurisdiction of the Committee that are not on the agenda, or who wish to comment with respect to an item on the agenda, may comment in person, via Zoom, or via call-in. Those participating in person should offer comments when invited by the Committee Chair. Those participating via Zoom should indicate they wish to speak by using the “raise your hand” feature in the Zoom app. Those calling in should indicate they wish to speak by pushing *9 on their phones. Public comments generally will be limited to two (2) minutes per speaker. In the interest of facilitating the business of the Board Committee, the total amount of time that a member of the public may use in addressing the Board Committee on all agenda items is 10 minutes. Your patience is appreciated. Public comments may also be submitted to Committee staff before the meeting by email or by voicemail. Comments submitted by email or voicemail will be included in the record of the meeting but will not be read or played aloud during the meeting. For Additional Information Contact: Adam Nguyen (925) 655-2048 Page 2 of 2 2 CONTRA COSTA COUNTY Staff Report 1025 ESCOBAR STREET MARTINEZ, CA 94553 File #:24-1550 Agenda Date:6/3/2024 Agenda #:5. FINANCE COMMITTEE Meeting Date: June 3, 2024 Subject: Receive the Record of Action for the Finance Committee Submitted For: Finance Committee Department: County Administrator Referral No: N/A Referral Name: Record of Action 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 Records of Action for the March 4, 2024 Finance Committee meeting. Recommendation(s)/Next Step(s): RECEIVE and APPROVE the Record of Action for the March 4, 2024 Finance Committee meeting. Fiscal Impact (if any): None CONTRA COSTA COUNTY Printed on 5/29/2024Page 1 of 1 powered by Legistar™3 Meeting Minutes CONTRA COSTA COUNTY Finance Committee Supervisor Federal D. Glover, Chair Supervisor John Gioia, Vice Chair https://cccounty-us.zoom.us/j/89949627722? pwd=a33Knb5Ru4jOk8MHjyNMzuK7srwW1f.1 (888) 278-0254 Conference code: 894519 9:30 AM 190 East 4th St, Pittsburg | 11780 San Pablo Ave, Suite D El Cerrito Monday, March 4, 2024 4.Public comment on any item under the jurisdiction of the Committee and not on this agenda (speakers may be limited to two (2) minutes). No one requested to speak during public comment. 5.Receive the Record of Action for the Finance Committee 24-0622 Attachments:Draft Record of Action The record of action was approved as received. 6.Selection of candidates for the Measure X Community Advisory Board 24-0621 Attachments:2024 At-Large Seats Applications Applicant Statement, Rec'd Prior to 5 pm 2/27/24 MXCAB Roster_2.28.24 Recruitment News Release The committee interviewed the 13 candidates present, and considered the applicant pool . After discussion, the committee decided to nominate the following existing MXCAB members to At-Large Seats: (1) Gigi Crowder, (2) Mariana Moore, (3) Diana Honig; and new applicants to seats (4) Joe Grupalo, (5) Omar Rascon, and (6) Gene Jackson. At-Large Seat (7) will be held for a representative from labor. The following applicants were nominated for the At-Large Alternate Seats: (1) Natalie Oleas, (2) Patrick Walsh, (3) Mark Miller, (4) Sam Alley, and (5) Amanda Hall-Dove. The selected candidates will be referred for consideration at the full Board of Supervisors meeting on March 19, 2024. 7.The next meeting is currently scheduled for April 1, 2024. 8.Adjourn The meeting adjourned at 10:25 AM. Page 1 of 1 4 CONTRA COSTA COUNTY Staff Report 1025 ESCOBAR STREET MARTINEZ, CA 94553 File #:24-1551 Agenda Date:6/3/2024 Agenda #:6. FINANCE COMMITTEE Meeting Date: 6/3/24 Subject: Countywide Single Audit for The Fiscal Year Ending June 30, 2023 Submitted For: Bob Campbell, Auditor-Controller Department: Auditor Controller Referral No: N/A Referral Name: Single Audit Review Presenter: Sandi Bewley, Internal Audits Manager; David Bullock, MGO 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 to review the audit findings and recommendations and identify the corrective actions taken or planned on each recommendation. This review encompasses the the current-year Single Audit report (Fiscal Year ending June 30, 2023) and unresolved or pending audit issues from prior-year audits. 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. 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 did identify a certain deficiency in internal control over compliance they consider to be a significant deficiency (Finding 2023-001). Referral Update: FY22-23 Single Audit Finding 2023-001 In August 2022, The County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. Countywide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program. During the external auditor’s testing of payroll transactions for the Head Start Cluster and Child Care and Development Fund Cluster, 11 payroll transactions did not timely identify payroll costs that were reimbursed from the CSLFRF program. EHSD had duplicated PSRP payments from multiple federal sources. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the CONTRA COSTA COUNTY Printed on 5/29/2024Page 1 of 3 powered by Legistar™5 File #:24-1551 Agenda Date:6/3/2024 Agenda #:6. Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 Scheduled of Federal Expenditures in the amounts of $191,883 and $57,935 respectively. Corrective Action Plan Contra Costa County Employment and Human Services Department has taken corrective actions to ensure that this type of internal control deficiency is resolved. During this period, the County and employers nationwide were dealing with staffing and workforce issues because of COVID. Since then, EHSD has hired a Chief Financial Officer and a Departmental Fiscal Officer who oversees the Community Services Bureau. EHSD has also hired new analysts and accountants within the fiscal department. The structure of the Fiscal Unit is being revamped to increase lines of communication and collaboration through regular team meetings and meetings with managers and staff. These changes will continue to build internal controls and effective communication. FY21-22 Single Audit Finding 2022-001 The external auditor examined the Employment and Human Services Department’s Federal Funding and Transparency Act (FFATA) reporting for the Head Start Cluster for the year ended June 30, 2022 and found that the required FFATA reporting submissions pertaining to subrecipient awards were not made. Passthrough payments to subrecipients subject to FFATA reporting were $6,172,353. Failure to report subawards greater than $30,000 under FFATA is considered noncompliance with the transparency requirement established by the federal government. Update The Employment and Human Services Department is in compliance with Appendix A (I)(a) of 2 CFR Part 170 to report each obligating action greater than or equal to $30,000 in Federal funds for a subaward to a non-Federal entity no later than the end of the month following the month in which the obligation was made. When applicable, the Employment and Human Services Department requires that its subrecipient provide their executive total compensation. The Employment and Human Services Department reports the information per 2 CFR 170 Appendix A, and the grant award instructions. The Employment and Human Services Department’s fiscal management worked with fiscal staff to develop a FFATA tracking tool for designated fiscal staff to use to meet the reporting requirement of Head Start. EHSD designated fiscal staff are trained on the tracking tool and reporting requirement for completeness, accuracy and timeliness in accordance with 2 CFR 170 Appendix A, and the grant award instructions. Status:Corrected,as of June 30, 2023 Recommendation(s)/Next Step(s): Accept attached report regarding the Countywide Single Audit for the Fiscal Year Ending June 30, 2023. Fiscal Impact (if any): CONTRA COSTA COUNTY Printed on 5/29/2024Page 2 of 3 powered by Legistar™6 File #:24-1551 Agenda Date:6/3/2024 Agenda #:6. Not applicable. CONTRA COSTA COUNTY Printed on 5/29/2024Page 3 of 3 powered by Legistar™7 COUNTY OF CONTRA COSTA, CALIFORNIA Single Audit Report For the Year Ended June 30, 2023 8 COUNTY OF CONTRA COSTA, CALIFORNIA Single Audit Report For the Year Ended June 30, 2023 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; 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 ............................................................................................... 7 Notes to the Schedule of Expenditures of Federal Awards ......................................................................... 14 Schedule of Findings and Questioned Costs ............................................................................................... 17 Supplemental Schedules: Schedule of Expenditures of Federal and State Awards Provided by the California Department of Aging .......................................................................... 21 Schedule of Child Nutritional Program Revenues ............................................................................... 22 Schedules of Revenue and Expenditures Provided by the California Department of Community Services and Development ............................................... 23 Corrective Action Plan ................................................................................................................................ 39 Summary Schedule of Prior Year Findings ................................................................................................ 41 9 www.mgocpa.com Macias Gini & O’Connell LLP 2121 N California Blvd. Suite 750Walnut Creek, CA 94596 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 (Government Auditing Standards), 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, 2023, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements, and have issued our report thereon dated January 26, 2024. Our report includes an emphasis of matter paragraph regarding the County’s adoption of Governmental Accounting Standards Board Statement No. 96, Subscription-Based Information Technology Arrangements. Our report includes a reference to other auditors who audited the financial statements of the First 5 Contra Costa Children and Families Commission, the Housing Authority of the County of Contra Costa, and the Contra Costa County Employees’ Retirement Association, 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. Report on 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 or significant deficiencies may exist that were not identified. 1 10 Report on 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 January 26, 2024 2 11 www.mgocpa.com Macias Gini & O’Connell LLP 2121 N California Blvd. Suite 750Walnut 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 Opinion on Each Major Federal Program We have audited the County of Contra Costa’s, California (County), compliance with the types of compliance requirements identified as subject to audit 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, 2023. 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. In our opinion, the County complied, in all material respects, with the 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, 2023. Basis for Opinion on Each Major Federal Program We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States (Government Auditing Standards); and the audit 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). Our responsibilities under those standards and the Uniform Guidance are further described in the Auditor’s Responsibilities for the Audit of Compliance section of our report. We are required to be independent of the County and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our opinion on compliance for each major federal program. Our audit does not provide a legal determination of the County’s compliance with the compliance requirements referred to above. Other Matter – Federal Expenditures Not Included in the Compliance Audit The County’s basic financial statements include the operations of the Housing Authority of the County of Contra Costa (Housing Authority), which expended $217,077,335 in federal awards which is not included in the County’s schedule of expenditures federal awards during the year ended June 30, 2023. Our compliance audit, described in the Opinion on Each Major Federal Program, does not include the operations of the Housing Authority because the Housing Authority engaged other auditors to perform an audit of compliance. 12 4 Responsibilities of Management for Compliance Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the County’s federal programs. Auditor’s Responsibilities for the Audit of Compliance Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the County’s compliance based on our audit. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the County’s compliance with the requirements of each major federal program as a whole. In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we: Exercise professional judgment and maintain professional skepticism throughout the audit. Identify and assess the risks of material noncompliance, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the County’s compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances. Obtain an understanding of the County’s internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances 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 the County’s internal control over compliance. Accordingly, no such opinion is expressed. We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit. Report on Internal Control Over Compliance Our consideration of internal control over compliance was for the limited purpose described in the Auditor’s Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, as discussed below, we did identify a certain deficiency in internal control over compliance that we consider to be a significant deficiency. 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, 13 5 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. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2023-001 to be a significant deficiency. Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. Government Auditing Standards requires the auditor to perform limited procedures on the County’s response to the internal control over compliance finding identified in our compliance audit described in the accompanying schedule of findings and questioned costs. The County’s response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. 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, 2023, and the related notes to the financial statements, which collectively comprise the County’s basic financial statements. We issued our report thereon dated January 26, 2024, which contained unmodified opinions on those financial statements. Our audit was performed 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, 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 basic 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 April 1, 2024 14 Page left intentionally blank 6 15 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2023 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 (SNAP) Cluster: Passed through State of California Department of Public Health Supplemental Nutrition Assistance Program 10.551 19-10353, A01 771,475$ 279,223$ Supplemental Nutrition Assistance Program 10.551 18-10551 107,976 - Subtotal 879,451 279,223 Passed through State of California Department of Aging State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 SP-2223-07 165,446 164,471 Passed through State of California Department of Social Services State Administrative Matching Grants for the Supplemental Nutrition Assistance Program 10.561 CFL 22/23-06, 22/23-19, 22/23- 64, 22/23-82 25,262,395 - Subtotal 25,427,841 164,471 Cluster Subtotal 26,307,292 443,694 Passed through State of California Department of Education Child Nutrition Cluster: National School Lunch Program 10.555 N/A 46,274 - National School Lunch Program 10.555 N/A 119,081 - Cluster Subtotal 165,355 - Child and Adult Care Food Program 10.558 07-1195-1J 556,487 - 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 & A03/22- 10241 A01 & A02 5,000,470 - Passed through State of California Department of Food and Agriculture Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP22PPQFO000C010 75,592 - Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP21PPQFO000C297 AP22PPQFO000C453 390,267 - Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP22PPQFO000C001 257,965 - Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP21PPQFO000C393 38,075 - Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP22PPQFO000C414 71,264 - Plant and Animal Disease, Pest Control, and Animal Care 10.025 AP22PPQFO000C397 633,704 - Subtotal 1,466,867 - Total U.S. Department of Agriculture 33,496,471 443,694 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-060002 601 - Community Development Block Grants / Entitlement Grants 14.218 B-18-UC-060002 634 - Community Development Block Grants / Entitlement Grants 14.218 B-19-UC-060002 188,175 68,182 Community Development Block Grants / Entitlement Grants 14.218 B-20-UC-060002 149,510 142,698 Community Development Block Grants / Entitlement Grants 14.218 B-21-UC-060002 1,999,502 92,853 Community Development Block Grants / Entitlement Grants 14.218 B-22-UC-060002 4,024,935 815,064 COVID-19 Community Development Block Grants / Entitlement Grants 14.218 B-20-UW-060002 813,998 501,818 Cluster Subtotal 7,177,355 1,620,615 COVID-19 Emergency Solutions Grant Program 14.231 E-20-UW-060002 2,569,757 - Emergency Solutions Grant Program 14.231 E-21-UC-060002 48,153 - Emergency Solutions Grant Program 14.231 E-22-UC-060002 278,486 125,508 Subtotal 2,896,396 125,508 Home Investment Partnerships Program 14.239 M-19-DC-060231 1,184,929 - Home Investment Partnerships Program 14.239 M-20-DC-060231 1,914,253 - COVID-19 Home Investment Partnerships Program 14.239 M-21-DP-060231 6,993 - Home Investment Partnerships Program 14.239 M-22-DC-060231 299,898 - Subtotal 3,406,073 - Continuum of Care Program 14.267 CA1070L9T052110 175,596 - Continuum of Care Program 14.267 CA0189L9T052113 274,606 - Continuum of Care Program 14.267 CA1651L9T052003 432,973 - Continuum of Care Program 14.267 CA1651L9T052104 607,355 - Continuum of Care Program 14.267 CA1921L9T052000 152,286 - Continuum of Care Program 14.267 CA1986L9T052100 402,604 - Continuum of Care Program 14.267 CA1394L9T0512005 146,492 - Continuum of Care Program 14.267 CA1548L9T052004 355,756 - Continuum of Care Program 14.267 CA1394L9T052106 914,221 - Continuum of Care Program 14.267 CA1071L9T052008 69,482 66,953 Continuum of Care Program 14.267 CA1071L9T052109 277,127 213,858 Subtotal 3,808,498 280,811 See accompanying notes to the Schedule of Expenditures of Federal Awards. 7 16 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Expenditures of Federal Awards (Continued) For the Year Ended June 30, 2023 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 Housing and Urban Development (Continued) Passed through State of California Department of Housing and Community Development Emergency Solutions Grant Program 14.231 20-ESG-15560 59,569$ 59,569$ Emergency Solutions Grant Program 14.231 21-ESG-16003 189,521 109,031 COVID-19 Emergency Solutions Grant Program 14.231 20-ESGCV1-00006 211,489 - Subtotal 460,579 168,600 Passed through City of Oakland Housing Opportunities for Persons with AIDS 14.241 16468 490,354 297,597 Housing Opportunities for Persons with AIDS 14.241 CA-H20-F001 266,386 - COVID-19 Housing Opportunities for Persons with AIDS 14.241 CA-H20-FHW001 6,797 - Housing Opportunities for Persons with AIDS 14.241 CAH19F001 409,749 - Housing Opportunities for Persons with AIDS 14.241 CAH18F001 204,549 - Subtotal 1,377,835 297,597 Total U.S. Department of Housing and Urban Development 19,126,736 2,493,131 U.S. Department of Justice Direct Program(s) Services for Trafficking Victims 16.320 N/A 36,730 - Services for Trafficking Victims 16.320 2018-VT-BX-K090 32,532 - Subtotal 69,262 - Community-Based Violence Intervention and Prevention Initiative 16.045 15 PBJA-22-GG-04744-CVIP 90,557 - Enhanced Training and Services to End Violence and Abuse of Women Later in Life 16.528 N/A 116,432 116,432 National Institute of Justice Research, Evaluation, and Development Project Grants 16.560 2020-DN-BX-0157 198,251 45,693 Residential Substance Abuse Treatment for State Prisoners 16.593 N/A 235,224 - Public Safety Partnership and Community Policing Grants 16.710 N/A 250,000 - Special Data Collections and Statistical Studies 16.734 N/A 59,413 - Edward Byrne Memorial Justice Assistance Grant Program 16.738 2019-DJ-BX-0692 49,481 47,125 Edward Byrne Memorial Justice Assistance Grant Program 16.738 2020-DJ-BX-0975 72,535 51,825 Edward Byrne Memorial Justice Assistance Grant Program 16.738 15PBJA-21-GG-01237-JAGX 36,972 35,123 Subtotal 158,988 134,073 DNA Backlog Reduction Program 16.741 N/A 163,979 - DNA Backlog Reduction Program 16.741 N/A 272,159 - Subtotal 436,138 - Equitable Sharing Program 16.922 N/A 10 - Passed through California Board of State and Community Corrections COVID-19 Coronavirus Emergency Supplemental Funding Program 16.034 BSCC 103-200 768,279 20,511 Edward Byrne Memorial Justice Assistance Grant Program 16.738 BSCC 614-19 1,292,162 288,325 Passed through State of California Office of Emergency Services Crime Victim Assistance 16.575 XC21 04 0070 186,094 75,642 Crime Victim Assistance 16.575 XC 22 05 0070 181,877 76,361 Crime Victim Assistance 16.575 XE21 04 0070 126,587 - Crime Victim Assistance 16.575 XE22 05 0070 71,848 - Crime Victim Assistance 16.575 VW21400070 167,124 - Crime Victim Assistance 16.575 VW22410070 943,963 - Crime Victim Assistance 16.575 UV21060070 133,889 - Crime Victim Assistance 16.575 HA22050070 94,722 - Crime Victim Assistance 16.575 HA21040070 76,263 - Subtotal 1,982,367 152,003 Paul Coverdell Forensic Sciences Improvement Grant Improvement 16.742 CQ21170070 63,070 - Paul Coverdell Forensic Sciences Improvement Grant Improvement 16.742 CQ22180070 981 - Subtotal 64,051 - Total U.S. Department of Justice 5,721,134 757,037 See accompanying notes to the Schedule of Expenditures of Federal Awards. 8 17 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Expenditures of Federal Awards (Continued) For the Year Ended June 30, 2023 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 Labor Passed through State of California Employment Development Department COVID-19 WIOA National Dislocated Worker Grants/WIA National Emergency Grants 17.277 AA311003 4,113$ 4,113$ COVID-19 WIOA National Dislocated Worker Grants/WIA National Emergency Grants 17.277 AA111003 53,174 7,953 COVID-19 WIOA National Dislocated Worker Grants/WIA National Emergency Grants 17.277 AA011003 315,337 276,327 Subtotal 372,624 288,393 Workforce Innovation and Opportunity Act (WIOA) Cluster: WIOA Adult Program 17.258 AA111003 7,388 - WIOA Adult Program 17.258 AA211003 261,681 261,681 WIOA Adult Program 17.258 AA211003 50,275 40,431 WIOA Adult Program 17.258 AA211003 150,417 - WIOA Adult Program 17.258 AA111003 131,113 130,764 Subtotal 600,874 432,876 WIOA Youth Activities 17.259 AA211003 341,493 215,524 WIOA Youth Activities 17.259 AA311003 1,455,669 998,493 Subtotal 1,797,162 1,214,017 WIOA Dislocated Worker Formula Grants 17.278 AA111003 3,405 - WIOA Dislocated Worker Formula Grants 17.278 AA311003 1,723,854 991,189 WIOA Dislocated Worker Formula Grants 17.278 AA311003 245,161 148,061 WIOA Dislocated Worker Formula Grants 17.278 AA311003 877,879 224,961 WIOA Dislocated Worker Formula Grants 17.278 AA111003 15,679 - WIOA Dislocated Worker Formula Grants 17.278 AA311003 154,966 - WIOA Dislocated Worker Formula Grants 17.278 AA311003 35,917 - WIOA Dislocated Worker Formula Grants 17.278 AA211003 11,903 - Subtotal 3,068,764 1,364,211 Cluster Subtotal 5,466,800 3,011,104 Total U.S. Department of Labor 5,839,424 3,299,497 U.S. Department of Transportation Direct Program(s) Airport Improvement Program 20.106 AIP 3-06-0050-028-2021 3,792,185 - Airport Improvement Program 20.106 AIP 3-06-0050-030-2021 825,297 - Airport Improvement Program 20.106 AIP 3-06-0050-032-2022 1,946,284 - Subtotal 6,563,766 - Passed through State of California Department of Transportation Highway Planning and Construction 20.205 HSIPL-5928 (156) 633 - Highway Planning and Construction 20.205 BRLS-5928 (154)132,745 - Highway Planning and Construction 20.205 BRLS-5928 (128)2,843,380 - Highway Planning and Construction 20.205 HSIPL-5928 (140)843,024 - Highway Planning and Construction 20.205 HSIPL-5928 (143)1,065,503 - Highway Planning and Construction 20.205 ATPL-5928 (151)1,308,259 - Highway Planning and Construction 20.205 BRLS-5928 (104)407,856 - Highway Planning and Construction 20.205 CMLNI-5928 (153)208,818 - Highway Planning and Construction 20.205 STPLR-130L (296)38,027 - Subtotal 6,848,245 - Passed through State of California Office of Traffic Safety Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 AL 22009 98,443 - Minimum Penalties for Repeat Offenders for Driving While Intoxicated 20.608 AL 23012 262,146 - Subtotal 360,589 - Highway Safety Cluster: National Priority Safety Programs 20.616 DI22001 28,815 - National Priority Safety Programs 20.616 DI23008 74,819 - National Priority Safety Programs 20.616 OP22004 4,207 - Cluster Subtotal 107,841 - Total U.S. Department of Transportation 13,880,441 - U.S. Department of Treasury Direct Program Equitable Sharing 21.016 N/A 10 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 SLFRP0009 24,300,112 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds 21.027 N/A 67,204,394 - Subtotal 91,504,506 - Passed through State of California Department Social Services COVID-19 Coronavirus Relief Fund 21.019 CFL 22/23-31 3,775,770 - Passed through State of California Department of Housing and Community Development COVID-19 Emergency Rental Assistance Program 21.023 21-ERAP-10004 297,805 - Total U.S. Department of Treasury 95,578,091 - See accompanying notes to the Schedule of Expenditures of Federal Awards. 9 18 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Expenditures of Federal Awards (Continued) For the Year Ended June 30, 2023 Federal Grantor/ Pass-Through Entity/ Federal Program Title Assistance Listing (AL) Number Grant Identifying Number Federal Expenditures Amount Passed to Subrecipients Environmental Protection Agency Direct Program(s) Environmental Justice Government-to-Government (EJG2G) Program 66.312 98T29501-2 68,556$ 68,556$ Total Environmental Protection Agency 68,556 68,556 U.S. Department of Energy Passed through State of California Department of Community Services and Development Weatherization Assistance for Low-Income Persons 81.042 22C-6003 30,047 - Total U.S. Department of Energy 30,047 - U.S. Department of Education Passed through State of California Department of Rehabilitation Rehabilitation Services Vocational Rehabilitation Grants to States 84.126 32116 668,142 - Total Department of Education 668,142 - U.S. Department of Health and Human Services Direct Program(s) Health Center Program Cluster: COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care fo the Homeless, and Public Housing Primary Care)93.224 4 H8FCS41183-01-01 1,890,135 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)93.224 5 H80CS00050-22-00 2,017,385 - Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)93.224 6 H80CS00050-21-01 1,713,714 - Cluster Subtotal 5,621,234 - COVID-19 Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution 93.498 N/A 18,375,667 - Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease 93.918 N/A 425,314 16,833 Head Start Cluster: Head Start 93.600 09CH010862-05-05 19,594,230 2,218,923 COVID-19 Head Start 93.600 09HE000903-01-01 1,303,801 - Cluster Subtotal 20,898,031 2,218,923 Passed through California Health Advocates Special Programs for the Aging, Title IV, and Title II , Discretionary Projects 93.048 90MPPG0019-05-00 10,000 - 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-2223-07 14,851 14,851 Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals 93.042 AP-2223-07 51,853 51,853 COVID-19 Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals 93.042 CARES-07 48,654 - Subtotal 100,507 51,853 Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services 93.043 AP-2223-07 67,624 67,624 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.044 AP-2122-07 282,029 266,970 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.044 AP-2223-07 1,063,497 395,150 COVID-19 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers 93.044 CARES-07 47,386 22,816 Subtotal 1,392,912 684,936 Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045 AP-2122-07 1,013,254 1,013,254 Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045 AP-2223-07 1,736,895 1,527,378 Subtotal 2,750,149 2,540,632 National Family Caregiver Support, Title III, Part E 93.052 AP-2122-07 95,842 95,842 National Family Caregiver Support, Title III, Part E 93.052 AP-2223-07 527,818 479,957 Subtotal 623,660 575,799 Nutrition Services Incentive Program 93.053 AP-2223-07 435,545 433,544 Elder Abuse Prevention Interventions Program 93.747 AP-2122-07 7,500 7,500 Cluster Subtotal 5,392,748 4,376,739 Medicare Enrollment Assistance Program 93.071 MI-2223-07 81,514 - State Health Insurance Assistance Program 93.324 HI-2122-07 164,582 - Passed through State of California Department of Health and Human Services HIV Care Formula Grants 93.917 18-10866 590,142 39,247 Passed through State of California Department of Social Services Guardianship Assistance 93.090 CFL 11/12-18; CFL 22/23-73 67,013 - Guardianship Assistance 93.090 N/A 1,527,538 - Subtotal 1,594,551 - Adoption and Legal Guardianship Incentive Payments 93.603 CFL 21/22-17 37,707 - Stephanie Tubbs Jones Child Welfare Services Program 93.645 CFL 22/23-70 501,361 - See accompanying notes to the Schedule of Expenditures of Federal Awards. 10 19 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Expenditures of Federal Awards (Continued) For the Year Ended June 30, 2023 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) Foster Care Title IV-E 93.658 CFL 22/23-07 96,972$ -$ Foster Care Title IV-E 93.658 CFL 11/12-18 7,608,245 23,383 Foster Care Title IV-E 93.658 CFL 11/12-18, CFL 22/23-70 1,890,207 - Foster Care Title IV-E 93.658 CFL 22/23-58, 22/23-77 128 - Foster Care Title IV-E 93.658 CFL 21/22-43 2,211 - Foster Care Title IV-E 93.658 N/A 372,709 - Foster Care Title IV-E 93.658 CFL 22/23-11 38,448 - Foster Care Title IV-E 93.658 N/A 25,799 - Foster Care Title IV-E 93.658 CFL 22/23-11 14,406 - Foster Care Title IV-E 93.658 CFL 22/23-23 245,150 - Foster Care Title IV-E 93.658 CFL 11/12-18, CFL 22/23-70 281,315 47,926 Foster Care Title IV-E 93.658 CFL 20-21-110 96,820 - Foster Care Title IV-E 93.658 CFL 21/22-69 297 - Foster Care Title IV-E 93.658 N/A 7,723 - Subtotal 10,680,430 71,309 Adoptions Assistance 93.659 CFL 11/12-18 324,950 - Adoptions Assistance 93.659 CFL 11/12-19 1,013,038 - Adoptions Assistance 93.659 CFL 11/12-18 10,892,817 - Subtotal 12,230,805 - Social Services Block Grant 93.667 CFL CFL 21/22-08 , 22/23-18 4,818,681 - Social Services Block Grant 93.667 CFL 22/23-70 603,628 - Social Services Block Grant 93.667 CFL 22/23-70 1,231,420 - Social Services Block Grant 93.667 N/A 11,454 - Subtotal 6,665,183 - John H. Chafee Foster Care Program for Successful Transition to Adulthood 93.674 CFL 11/12-18; CFL 22/23-40 471,384 - MaryLee Allen Promoting Safe and Stable Families Program 93.556 CFL 22/23-15 603,670 546,770 MaryLee Allen Promoting Safe and Stable Families Program 93.556 CFL 22/23-33 81,374 - MaryLee Allen Promoting Safe and Stable Families Program 93.556 N/A 57,226 - Subtotal 742,270 546,770 Temporary Assistance for Needy Families 93.558 CFL 22/23-43 2,116,199 2,116,199 Temporary Assistance for Needy Families 93.558 CFLs 22/23-18, 22/23-85 37,561 - Temporary Assistance for Needy Families 93.558 N/A 1,199,164 - Temporary Assistance for Needy Families 93.558 N/A 27,503 - Temporary Assistance for Needy Families 93.558 CFL 22/23-02 595,776 - Temporary Assistance for Needy Families 93.558 N/A 6,255,545 - Temporary Assistance for Needy Families 93.558 CFLs 22/23-18, 22/23-18E, 22/23-85 9,970,522 - Temporary Assistance for Needy Families 93.558 N/A 3,297,612 - Temporary Assistance for Needy Families 93.558 N/A 698,859 - Temporary Assistance for Needy Families 93.558 CFL 22/23-70 4,697,343 - Temporary Assistance for Needy Families 93.558 N/A 3,162,667 - Subtotal 32,058,751 2,116,199 Refugee and Entrant Assistance State/Replacement Designee Administered Programs 93.566 N/A 1,170,945 - Refugee and Entrant Assistance State/Replacement Designee Administered Programs 93.566 N/A 57,226 - Subtotal 1,228,171 - Elder Abuse Prevention Interventions Program 93.747 N/A 7,720 - Medicaid Cluster: Medical Assistance Program 93.778 CFL22/23-40 12,858,268 - Medical Assistance Program 93.778 CFL 11/12-18 1,902,360 - Medical Assistance Program 93.778 CFL 22/23-20 5,970,146 - Medical Assistance Program 93.778 N/A 936,464 - Medical Assistance Program 93.778 CFL 11/12-18 CFL 22/23-70 14,555 - Medical Assistance Program 93.778 CFL22/23-20 1,192,296 - Cluster Subtotal 22,874,089 - Passed through California Department of Health Care Services Projects for Assistance in Transition from Homelessness (PATH)93.150 1X06SM083731-01 142,860 142,860 Congressional Directives 93.493 1H79FG000767-01 532,496 - Congressional Directives 93.493 N/A 286,047 - Subtotal 818,543 - Medical Assistance Program 93.778 MCAC 2022/23-01 26,112,555 - HIV Prevention Activities Health Department Based 93.940 15-10939 380,141 14,158 Passed through State of California Department of Child Support Services Child Support Enforcement 93.563 2201CACSES 12,984,733 - Passed through State of California Department of Community Services and Development Low Income Household Water Assistance Program 93.499 21W-9002 (LIHWAP) 143,164 - Low-Income Home Energy Assistance 93.568 22Q-4554 (EHA16)23,251 - Low-Income Home Energy Assistance 93.568 21V-5554 (EHA16)368,608 - Low-Income Home Energy Assistance 93.568 22B-4005 (WX)279,387 - Low-Income Home Energy Assistance 93.568 22B-4005 (EHA16)509,331 - Low-Income Home Energy Assistance 93.568 21B-5005 (EHA16)253,925 - Low-Income Home Energy Assistance 93.568 21B-5005 (WX)39,861 - Low-Income Home Energy Assistance 93.568 23J-5709 (WX)215,904 - Low-Income Home Energy Assistance 93.568 23B-5005 (EHA16)48,917 - Low-Income Home Energy Assistance 93.568 23B-5005 (WX)1,168,112 - Subtotal 2,907,296 - See accompanying notes to the Schedule of Expenditures of Federal Awards. 11 20 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Expenditures of Federal Awards (Continued) For the Year Ended June 30, 2023 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) Community Services Block Grant 93.569 22F-5007 DISC 30,843$ 26,000$ COVID-19 Community Services Block Grant 93.569 20F-3646 263,121 234,086 Community Services Block Grant 93.569 22F-5007 807,312 413,035 Community Services Block Grant 93.569 23F-4007 126,947 80,762 COVID-19 Community Services Block Grant 93.569 20F-3646 DISC 15,490 15,490 Subtotal 1,243,713 769,373 Passed through State of California Department of Education - Child Development Program CCDF Program Cluster: Child Care and Development Block Grant 93.575 CCTR2028 3,802,080 - Child Care and Development Block Grant 93.575 CAPP2009 4,188,253 - Child Care and Development Block Grant 93.575 C2AP2009 1,584,777 - Child Care and Development Block Grant 93.575 CAPP1009 1,605,235 - Subtotal 11,180,345 - Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 CCTR2028 495,039 - Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 CAPP1009 342,289 - Child Care Mandatory and Matching Funds of the Child Care and Development Fund 93.596 CAPP2009 484,914 - Subtotal 1,322,242 - Cluster Subtotal 12,502,587 - Passed through State of California Department of Public Health Public Health Emergency Preparedness 93.069 22-10643 1,048,440 - COVID-19 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Publi Health Crisis Response 93.354 1 NU90TP922174-01-00 1,161,216 - Project Grants and Cooperative Agreements for Tuberculosis Control Programs 93.116 2207BASE00/07 U4U22 239,060 - Disabilities Prevention 93.184 29-338-28 113,487 - Disabilities Prevention 93.184 29-338-28 421,142 - Subtotal 534,629 - Refugee and Entrant Assistance State/Replacement Designee Administered Programs 93.566 22-07-90899-00 177,981 - Refugee and Entrant Assistance State/Replacement Designee Administered Programs 93.566 22-07-90893-00 92,708 - Subtotal 270,689 - Substance Abuse and Mental Health Services Projects of Regional and National Significance 93.243 H79T1084555 381,797 - COVID-19 Immunization Cooperative Agreements 93.268 17-10316-A03 (Rounds 2 & 3)541,114 - COVID-19 Immunization Cooperative Agreements 93.268 17-10316-A03 (Round 4)606,245 - Immunization Cooperative Agreements 93.268 22-11068 299,544 - Subtotal 1,446,903 - COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 COVID-19 ELC66 9,073,866 - COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 COVID-19 ELC08 1,389,548 - COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 ELCPHLSHARP-02 87,360 - COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 ELCCON-46 324,656 - Subtotal 10,875,430 - Affordable Care Act (ACA) Maternal, Infant, and Early Childhood Home Visiting Program 93.505 CHVP22-07 936,607 3,500 Medicaid Cluster: Medical Assistance Program 93.778 AGMT 202207 683,111 - Medical Assistance Program 93.778 20-10517 89,473 - Medical Assistance Program 93.778 AGMT 202207 366,257 - Cluster Subtotal 1,138,841 - Opioid STR 93.788 19-10752 26,876 5,833 National Bioterrorism Hospital Preparedness Program 93.889 22-10643 237,013 - Assistance Programs for Chronic Disease Prevention and Control 93.945 6NU58DP007068-01-01 44,237 10,136 Sexually Transmitted Diseases (STD) Prevention and Control Grants 93.977 21-10550 354,916 - Maternal and Child Health Services Block Grant to the States 93.994 202207 324,445 - Passed through Heluna Health COVID-19 Emerging Infections Programs 93.317 6NU50CK000482 55,664 - COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 6NU50CK000539 133,455 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 6NU50CK000539-04-00 26,875 - COVID-19 Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)93.323 6NU50CK000539-01-08 176,473 - Subtotal 336,803 - Antimicrobial Resistance Surveillance In Retail Food Specimens 93.876 5U01FD007141-03 151,081 - See accompanying notes to the Schedule of Expenditures of Federal Awards. 12 21 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Expenditures of Federal Awards (Continued) For the Year Ended June 30, 2023 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 County of Alameda HIV Emergency Relief Project Grants 93.914 6H89HA00018-31-02 1,726,270$ 280,100$ Passed through State of California Department of Health Care Services Block Grants for Community Mental Health Services 93.958 1B09SM085984-01 2,668,390 793,334 Block Grants for Community Mental Health Services 93.958 21-10349 96,981 - COVID-19 Block Grants for Community Mental Health Services 93.958 1B09SM085337-01 523,007 - COVID-19 Block Grants for Community Mental Health Services 93.958 1B09SM083945-01 293,348 - Subtotal 3,581,726 793,334 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 6,148,122 4,326,136 COVID-19 Block Grants for Prevention and Treatment of Substance Abuse 93.959 07-NNA-07 4,279,585 943,090 10,427,707 5,269,226 Total U.S. Department of Health and Human Services 233,187,596 16,674,540 U.S. Department of Homeland Security Direct Program(s) Staffing for Adequate Fire and Emergency Response (SAFER)97.083 EMW 2018-FH-00299 331,787 - Staffing for Adequate Fire and Emergency Response (SAFER)97.083 EMW 2021-FF-02046 587,355 - Subtotal 919,142 - Passed through State of California Natural Resources Boating Safety Financial Assistance 97.012 C1870614 6,448 - 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 01918 10,197,540 - COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 PA-09-CA-4482-PW 02333 1,240,517 - COVID-19 Disaster Grants - Public Assistance (Presidentially Declared Disasters)97.036 PA-09-CA-4482-PW-00610 38,038 - Subtotal 11,476,095 - Hazard Mitigation Grant 97.039 PJ0146 22,354 - Emergency Management Performance Grants 97.042 2021-0015 216,874 18,000 Emergency Management Performance Grants 97.042 2022-0005 2,250 - Subtotal 219,124 18,000 Homeland Security Grant Program 97.067 2020-0095 356,559 153,777 Homeland Security Grant Program 97.067 2019-0035 7,986 - Homeland Security Grant Program 97.067 2018-0054 277,054 264,167 Passed through City and County of San Francisco Homeland Security Grant Program 97.067 2020-0095 115,072 67,371 Homeland Security Grant Program 97.067 2021-0081 364,249 98,792 Subtotal 1,120,920 584,107 Total U.S. Department of Homeland Security 13,764,083 602,107 Total Expenditures of Federal Awards 421,360,721$ 24,338,562$ See accompanying notes to the Schedule of Expenditures of Federal Awards. 13 22 COUNTY OF CONTRA COSTA, CALIFORNIA Notes to the Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2023 14 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, changes in fund balances/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). 23 COUNTY OF CONTRA COSTA, CALIFORNIA Notes to the Schedule of Expenditures of Federal Awards (Continued) For the Year Ended June 30, 2023 15 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 2022 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, 93.053, and 93.747. 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, 2023, were as follows: 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, with the exception of the Health Services Department’s Continuum of Care Program (Assistance Listing number 14.267). Federal Grantor Assistance Listing Number Federal Expenditures Department of Housing and Urban Development (HUD): Housing Choice Voucher Cluster Section 8 Housing Choice Vouchers 14.871 192,535,994$ Mainstream Vouchers 14.879 3,712,027 Emergency Housing Vouchers 14.EHV 2,973,019 Total Housing Voucher Cluster 199,221,040 Continuum of Care Program 14.267 6,469,899 Public and Indian Housing 14.850 7,043,374 Public Housing Capital Fund Program 14.872 4,027,035 Family Self Sufficiency Program 14.896 315,987 Total expenditures of federal awards 217,077,335$ 24 COUNTY OF CONTRA COSTA, CALIFORNIA Notes to the Schedule of Expenditures of Federal Awards (Continued) For the Year Ended June 30, 2023 16 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 Emergency Solutions Grant Program Direct from U.S. Department of Housing and Urban Development 14.231 326,639$ Direct from U.S. Department of Housing and Urban Development (COVID-19)14.231 2,569,757 Passed through State of California Department of Housing and Community Development 14.231 249,090 Passed through State of California Departmnet of Housing and Community Development (COVID-19)14.231 211,489 Total Emergency Solutions Grant Program 3,356,975$ Edward Byrne Memorial Justice Assistance Grant Program Direct from U.S. Department of Justice 16.738 157,988$ Passed through California Board of State and Community Corrections 16.738 1,292,162 Total Edward Byrne Memorial Justice Assistance Grant Program 1,450,150$ Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Passed through State of California Department of Public Health (COVID-19)93.323 10,875,430$ Passed through Heluna Health 93.323 26,875 Passed through Heluna Health (COVID-19)93.323 309,928 Total Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)11,212,233$ Refugee and Entrant Assistance State/Replacement Designee Administered Programs Passed through State of California Department of Social Services 93.566 1,228,171$ Passed through State of California Department of Public Health 93.566 270,689 Total Refugee and Entrant Assistance State/Replacement Designee Administered Programs 1,498,860$ Elder Abuse Prevention Intervantions Program Passed through State of California Department of Aging 93.747 7,500$ Passed through State of California Department of Social Services 93.747 7,720 Total Elder Abuse Prevention Intervantions Program 15,220$ Medicaid Cluster Medical Assistance Program: Passed through State of California Department of Social Services 93.778 22,874,089$ Passed through State of California Department of Health Care Services 93.778 26,112,555 Passed through State of California Department of Public Health 93.778 1,138,841 Total Medical Assistance Program 50,125,485$ 25 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Findings and Questioned Costs For the Year Ended June 30, 2023 17 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 ? 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? Yes Type of auditor’s report issued on compliance with major federal programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with section 2 CFR 200.516(a)? Yes Identification of major programs: Assistance Listing Name of Federal Program or Cluster Number(s) (1) Supplemental Nutrition Assistance Program Cluster: Supplemental Nutrition Assistance Program ................................... 10.551 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program ........................................................ 10.561 (2) Home Investment Partnerships Program ......................................... 14.239 (3) Airport Improvement Program ........................................................ 20.106 (4) Coronavirus State and Local Fiscal Recovery Funds ...................... 21.027 (5) Provider Relief Fund and American Rescue Plan (ARP) Rural Distribution ...................................................................................... 93.498 (6) Head Start Cluster ............................................................................ 93.600 (7) Social Services Block Grant ............................................................ 93.667 (8) CCDF Cluster: Child Care and Development Block Grant ...................................... 93.575 26 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Findings and Questioned Costs For the Year Ended June 30, 2023 18 Child Care Mandatory and Matching Funds of the Child Care and Development Fund .................................................................. 93.596 (9) Medical Assistance Program ........................................................... 93.778 (10) Block Grants for Community Mental Health Services .................... 93.958 Dollar threshold used to distinguish between type A and type B programs: $3,000,000 Auditee qualified as low-risk auditee? No Section II Financial Statement Findings None reported. Section III Federal Award Findings and Questioned Costs Finding 2023-001 Activities Allowed or Unallowed and Allowable Costs/Costs Principles (Significant Deficiency in Internal Control Over Compliance) Program Identification: Awarding Agency: U.S. Department of Health and Human Services Program Name: Head Start Cluster Assistance Listing No.: 93.600 Award Number: 09CH010862-05-05 Award Year: Fiscal Year Ending June 30, 2023 Awarding Agency: U.S. Department of Health and Human Services Passed Through: State of California Department of Social Services Program Name: CCDF Program Cluster Assistance Listing No.: 93.575 and 93.596 Award Number: CAPP1009, C2AP2009, CCTR2028 Award Year: Fiscal Year Ending June 30, 2023 Criteria: Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. Condition: In August 2022, the County approved the payment of Pandemic Service Relief Payments (PSRP) to eligible County employees across many departments. The PSRP payments were made to County employees 27 COUNTY OF CONTRA COSTA, CALIFORNIA Schedule of Findings and Questioned Costs For the Year Ended June 30, 2023 19 through the County’s payroll system. The PSRP payments were charged to the Coronavirus State and Local Fiscal Recovery Fund (CSLFRF), ALN 21.027. County-wide correspondence was made to all department heads that the PSRP payments were made from the CSLFRF program. During our testing of the 40 payroll transactions for the Head Start Cluster, we noted 3 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program. During our testing of the 40 payroll transactions for the CCDF Cluster, we noted 8 payroll transactions where the County did not timely identify payroll costs that were reimbursed from the CSLFRF program. Cause of Condition: The employees responsible for preparing Head Start and CCDF Clusters claims for reimbursement on eligible payroll costs in the County’s Employment and Human Services Department (EHSD) were not aware that the CSLFRF program covered certain costs of EHSD payroll. Effect: EHSD duplicated PSRP payments from multiple federal sources. Questioned Costs: None. EHSD subsequently identified and corrected the duplicated federal expenditures by removing these costs from the Head Start and CCDF Clusters reported in the accompanying fiscal year 2022-23 SEFA in the amounts of $191,883 and $57,935, respectively. Recommendation: County-wide correspondence affecting federal funding sources must be routed to the appropriate personnel of EHSD in order to ensure that claims for reimbursement are prepared properly. Views of Responsible Officials and Corrective Action Plan: Management’s response is reported in “Corrective Action Plan” included in a separate section at the end of this report. 28 Page left intentionally blank 20 29 Federal Grantor Pass-through Grantor Assistance State Federal Program Title Listing Number Grant/Contract Number Expenditures Expenditures Federal and State Awards U.S. Department of Health and Human Services Aging Cluster 93.041 AP-2223-07 -$ 14,851$ 93.042 AP-2223-07 - 51,853 93.043 AP-2223-07 - 67,624 93.044 AP-2223-07 367,026 1,063,497 Special Programs for the Aging, Title III, Part C, Nutrition Services 93.045 AP-2223-07 1,491,097 1,736,895 National Family Caregiver Support, Title III, Part E 93.052 AP-2223-07 - 527,818 Nutrition Services Incentive Program 93.053 AP-2223-07 - 435,545 93.044 AP-2122-07 - 282,029 93.045 AP-2122-07 - 1,013,254 COVID-19 National Family Caregiver Support, Title III, Part E 93.052 AP-2122-07 - 95,842 93.042 CARES-07 - 48,654 93.044 CARES-07 - 47,386 Elder Abuse Prevention Interventions Program 93.747 AP-2122-07 - 7,500 Subtotal Aging Cluster 1,858,123 5,392,748 Other Aging Programs 10.561 SP-2223-07 - 165,446 State Health Insurance Assistance Program (HICAP)93.324 HI-2122-07 239,344 164,582 Medicare Enrollment Assistance Program 93.071 MI-2223-07 - 81,514 Total Expenditures of Federal and State Awards 2,097,467$ 5,804,290$ State Awards California Department of Aging Special Deposit Fund (SDF)-State Facilities Citation Penalties NA AP-2223-07 50,547$ Skilled Nursing Facility Quality and Accountability (SNFQAF)NA AP-2223-07 72,802 Public Health L & C Program Fund (PH L&C)NA AP-2223-07 15,327 Total Expenditures State Awards 138,676$ Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers State Administrative Matching Grants for Supplemental Nutrition Assistance Program- SNAP-Ed COUNTY OF CONTRA COSTA, CALIFORNIA Supplemental Schedule of Expenditures of Federal and State Awards Provided by the California Department of Aging For the Year Ended June 30, 2023 Special Programs for the Aging, Title VII, Chapter 3, Programs for Prevention of Elder Abuse, Neglect, and Exploitation Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals Special Programs for the Aging, Title III, Part D, Disease Prevention and Health Promotion Services COVID-19 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers COVID-19 Special Programs for the Aging, Title III, Part C, Nutrition Services COVID-19 Special Programs for the Aging, Title III, Part B, Grants for Supportive Services and Senior Centers COVID-19 Special Programs for the Aging, Title VII, Chapter 2, Long Term Care Ombudsman Services for Older Individuals 21 30 COUNTY OF CONTRA COSTA Employment and Human Services Department-Community Services Bureau Schedule of Child Nutritional Program Revenues For the Year Ended June 30, 2023 Child and Adult Care Food Program (CACFP) Assistance Listing Number 10.558 Total Federal Assistance State Funded Programs: General Child Care Program 94,817$ CA State Preschool Program 323,813 Other Programs: Head Start and Early Head Start 137,857 Total Federal Assistance 556,487$ 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, 2023. 22 31 1-Jul-20 1-Jul-21 1-Jul-22 Total Total through through through Audited Reported Total 30-Jun-21 30-Jun-22 31-Aug-22 Costs Expenses Budget REVENUE Grant Revenue 297,295$ 633,645$ 263,121$ 930,940$ 1,189,181$ Total Revenue:297,295 633,645 263,121 930,940 1,189,181 EXPENDITURES Administrative Costs Salaries & Wages 17,092 15,626 -32,718 32,718 30,877 Fringe Benefits 9,706 6,290 2,835 18,831 18,831 22,539 Other Costs ----- Total Administrative Costs 26,798 21,916 2,835 51,549 51,549 53,416 Program Costs Salaries & Wages 27,418 31,892 880 60,190 60,190 54,733 Fringe Benefits 15,586 27,748 588 43,922 43,922 39,954 Operating Expenses -12,961 24,732 37,693 37,693 44,089 Out-of-State Travel ------ Subcontractor/Consultant Services 142,820 539,128 234,086 916,034 916,034 996,989 Total Program Costs 185,824 611,729 260,286 1,057,839 1,057,839 1,135,765 Total Expenses:212,622$ 633,645$ 263,121$ 1,109,388$ 1,109,388$ 1,189,181$ NOTE: Not all funds available under this contract were spent before the contract end date and will not be claimed. 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 August 31, 2022 23 32 1-Jul-20 1-Jul-21 1-Jul-22 Total Total through through through Audited Reported Total 30-Jun-21 30-Jun-22 31-Aug-22 Costs Expenses Budget REVENUE Grant Revenue -$ 18,695$ 15,490$ 34,185$ 40,370$ Total Revenue:-18,695 15,490 34,185 40,370 EXPENDITURES Program Costs Subcontractor/Consultant Services -18,695 15,490 34,185 34,185 40,370 Total Program Costs -18,695 15,490 34,185 34,185 40,370 Total Expenses:-$ 18,695$ 15,490$ 34,185$ 34,185$ 40,370$ NOTE: Not all funds available under this contract were spent before the contract end date and will not be claimed. COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 20F-3646 CARES Discretionary (Assistance Listing No. 93.569) For the Period July 1, 2020 through August 31, 2022 24 33 1-Jan-22 1-Jul-22 Total Total through through Audited Reported Total 30-Jun-22 31-May-23 Costs Expenses Budget REVENUE Grant Revenue -$ 807,311$ 807,311$ 894,483$ Total Revenue:- 807,311 807,311 894,483 EXPENDITURES Administrative Costs - 17,186 17,186 17,186 15,818 - 11,525 11,525 11,525 11,547 - 60,779 60,779 60,779 70,500 - 89,490 89,490 89,490 97,865 Program Costs Salaries & Wages - 207,664 207,664 207,664 252,923 Fringe Benefits - 81,191 81,191 81,191 120,033 Operating Expenses - 15,930 15,930 15,930 14,662 Subcontractor/Consultant Services - 413,035 413,035 413,035 409,000 Total Program Costs - 717,821 717,821 717,821 796,618 Total Expenses:-$ 807,311$ 807,311$ 807,311$ 894,483$ NOTE: Not all funds available under this contract were spent before the contract end date and will not be claimed. Salaries & Wages Fringe Benefits Other Costs Total Administrative Costs COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 22F-5007 (Assistance Listing No. 93.569) For the Period January 1, 2022 through May 31, 2023 25 34 1-Jul-22 Total Total through Audited Reported Total 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue -$ -$ 31,000$ Total Revenue:- - 31,000 EXPENDITURES Program Costs Salaries & Wages - - - - Fringe Benefits - - - - Operating Expenses - - - - Out-of-State Travel 4,843 4,843 4,843 5,000 Subcontractor/Consultant Services 26,000 26,000 26,000 26,000 Total Program Costs 30,843 30,843 30,843 31,000 Total Expenses:30,843$ 30,843$ 30,843$ 31,000$ COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 22F-5007 Discretionary (Assistance Listing No. 93.569) For the Period January 1, 2022 through June 30, 2023 26 35 1-Jan-23 Total Total through Audited Reported Total 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 126,947$ 126,947$ 927,194$ Total Revenue:126,947 126,947 927,194 EXPENDITURES Administrative Costs - - - 16,609 883 883 883 12,125 19,614 19,614 19,614 72,000 20,497 20,497 20,497 100,734 Program Costs Salaries & Wages 11,596 11,596 11,596 272,825 Fringe Benefits 6,926 6,926 6,926 124,246 Operating Expenses 7,167 7,167 7,167 13,389 Out-of-State Travel - - - 4,500 Subcontractor/Consultant Services 80,762 80,762 80,762 409,000 Other Costs - - - 2,500 Total Program Costs 106,451 106,451 106,451 826,460 Total Expenses:126,948$ 126,948$ 126,948$ 927,194$ Fringe Benefits Other Costs Total Administrative Costs COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 23F-4007 (Assistance Listing No. 93.569) For the Period January 1, 2023 through June 30, 2023 Salaries & Wages 27 36 1-Nov-20 1-Jul-21 1-Jul-22 Total Total through through through Audited Reported Total 30-Jun-21 30-Jun-22 31-Dec-22 Costs Expenses Budget REVENUE Grant Revenue 245,110$ 424,243$ 253,925$ 923,278$ 923,290$ Total Revenue:245,110 424,243 253,925 923,278 923,290 EXPENDITURES Assurance 16 Costs Assurance 16 80,443 152,267 -232,710 232,710 233,954 Administrative Costs Administrative Costs 26,210 75,889 121,978 224,077 224,077 233,954 Total A-16/Administration Costs 106,653 228,156 121,978 456,787 456,787 467,908 Program Support Costs Intake 66,482 67,843 89,827 224,152 224,152 224,153 Outreach 56,293 83,803 -140,096 140,096 140,096 Training & Technical Assistance 15,682 15,187 18,357 49,226 49,226 56,038 Total Program Support Costs 138,457 166,833 108,184 413,474 413,474 420,287 Program Services Costs ECIP Emergency Heating and Cooling Services -29,254 23,763 53,017 53,017 35,095 Total Expenses:245,110$ 424,243$ 253,925$ 923,278$ 923,278$ 923,290$ 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 December 31, 2022 28 37 1-Nov-20 1-Jul-21 1-Jul-22 Total Total through through through Audited Reported Total 30-Jun-21 30-Jun-22 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 529,846$ 592,801$ 39,860$ 1,162,507$ 1,162,508$ Total Revenue:529,846 592,801 39,860 1,162,507 1,162,508 EXPENDITURES Weatherization Program Costs Intake 15,987 29,318 - 45,305 45,305 93,001 Outreach 8,729 15,321 - 24,050 24,050 58,125 Training and Technical Assistance 6,500 24,144 - 30,644 30,644 58,125 Total Program Costs:31,216 68,783 - 99,999 99,999 209,251 Weatherization Direct Program Costs Weatherization Activity Expenditures 498,630 524,017 39,860 1,062,508 1,062,508 953,257 Total Expenses:529,846$ 592,801$ 39,860$ 1,162,507$ 1,162,507$ 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, 2023 29 38 1-Nov-21 1-Jul-22 Total Total through through Audited Reported Total 30-Jun-22 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 887,635$ 279,386$ 1,167,021$ 1,167,022$ Total Revenue:887,635 279,386 1,167,021 1,167,022 EXPENDITURES Weatherization Program Costs Intake 35,361 13,944 49,305 49,305 93,362 Outreach 17,701 13,002 30,703 30,703 58,351 Training and Technical Assistance 29,128 18,419 47,547 47,547 58,351 Total Program Costs:82,190 45,365 127,555 127,555 210,064 Weatherization Direct Program Costs Weatherization Activity Expenditures 805,445 234,021 1,039,466 1,039,466 956,958 Total Expenses:887,635$ 279,386$ 1,167,021$ 1,167,021$ 1,167,022$ NOTE: Budget increased by $278,017 in FY 2023. COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 22B-4005 (WX) (Assistance Listing No. 93.568) For the Period November 1, 2020 through June 30, 2023 30 39 1-Nov-21 1-Jul-22 Total Total through through Audited Reported Total 30-Jun-22 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 179,776$ 509,331$ 689,107$ 1,043,043$ Total Revenue:179,776 509,331 689,107 1,043,043 EXPENDITURES Assurance 16 Costs Assurance 16 58,434 178,501 236,935 236,935 236,935 Administrative Costs Administrative Costs 34,661 110,031 144,692 144,692 236,935 Total A-16/Administration Costs 93,095 288,532 381,627 381,627 473,870 Program Support Costs Intake 43,701 5,831 49,532 49,532 227,669 Outreach 35,136 28,065 63,201 63,201 142,293 Training & Technical Assistance 7,844 7,098 14,942 14,942 56,917 Total Program Support Costs 86,681 40,994 127,675 127,675 426,879 Program Services Costs ECIP Emergency Heating and Cooling Services -179,805 179,805 179,805 142,294 Total Expenses:179,776$ 509,331$ 689,107$ 689,107$ 1,043,043$ COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 22B-4005 (EHA16) (Assistance Listing No. 93.568) For the Period November 1, 2021 through June 30, 2023 31 40 1-Apr-22 1-Jul-22 Total Total through through Audited Reported Total 30-Jun-22 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue -$ 143,164$ 143,164$ 376,446$ Total Revenue:-143,164 143,164 376,446 EXPENDITURES Administrative Costs Administrative Costs -61,711 61,711 61,711 161,334 Program Support Costs Program Support -81,453 81,453 81,453 215,112 Total Expenses:-$143,164$ 143,164$ 143,164$ 376,446$ COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 21W-9002 (LIHWAP) (Assistance Listing No. 93.499) For the Period April 1, 2022 through June 30, 2023 32 41 1-Jul-22 Total Total through Audited Reported Total 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 125,000$ 30,047$ 125,000$ Total Revenue:125,000 30,047 125,000 EXPENDITURES Administration Administrative Costs 1,217 1,217 1,217 11,339 Total Administation Costs 1,217 1,217 1,217 11,339 Training & Technical Assistance - -- 10,559 Total Training & Technical Assistance - -- 10,559 Program Costs Section 1 Health & Safety Activities 3,889 3,889 3,889 24,994 Total Program Costs Section 1 3,889 3,889 3,889 24,994 Program Costs Section 2 Intake 1,373 1,373 1,373 8,784 Outreach 566 566 566 2,498 Direct Program Activities 12,862 12,862 12,862 46,847 General Operating Costs - -- 12,489 Other Program Costs 9,239 9,239 9,239 4,995 Client Education 901 901 901 2,495 Total Program Costs Section 2 24,941 24,941 24,941 78,108 Total Expenses:30,047$ 30,047$ 30,047$ 125,000$ COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 22C-6003 (Assistance Listing No. 81.042) For the Period July 1, 2022 through June 30, 2023 33 42 1-Jul-22 Total Total through Audited Reported Total 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 125,000$ 30,047$ 125,000$ Total Revenue:125,000 30,047 125,000 EXPENDITURES Administration Administrative Costs 1,217 1,217 1,217 11,339 Total Administation Costs 1,217 1,217 1,217 11,339 Training & Technical Assistance - -- 10,559 Total Training & Technical Assistance - -- 10,559 Program Costs Section 1 Health & Safety Activities 3,889 3,889 3,889 24,994 Total Program Costs Section 1 3,889 3,889 3,889 24,994 Program Costs Section 2 Intake 1,373 1,373 1,373 8,784 Outreach 566 566 566 2,498 Direct Program Activities 12,862 12,862 12,862 46,847 General Operating Costs - -- 12,489 Other Program Costs 9,239 9,239 9,239 4,995 Client Education 901 901 901 2,495 Total Program Costs Section 2 24,941 24,941 24,941 78,108 Total Expenses:30,047$ 30,047$ 30,047$ 125,000$ COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 22C-6003 (Assistance Listing No. 81.042) For the Period July 1, 2022 through June 30, 2023 34 43 1-Sep-22 Total Total through Audited Reported Total 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 23,251$ 23,251$ 23,251$ Total Revenue:23,251 23,251$ 23,251 EXPENDITURES Assurance 16 Costs Assurance 16 4,947 4,947$ 4,947 4,947 Administrative Costs Administrative Costs 4,947 4,947$ 4,947 4,947 Total A-16/Administration Costs 9,894 9,894$ 9,894 9,894 Program Support Costs Intake 7,124 7,124$ 7,124 7,124 Outreach 4,452 4,452$ 4,452 4,452 Training & Technical Assistance 1,781 1,781$ 1,781 1,781 Total Program Support Costs 13,357 13,357 13,357 13,357 Total Expenses:23,251$ 23,251$ 23,251$ 23,251$ COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 22Q-4554 (EHA16) (Assistance Listing No. 93.568) For the Period September 1, 2022 through June 30, 2023 35 44 1-Nov-22 Total Total through Audited Reported Total 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 48,917$ 48,917$ 688,359$ Total Revenue:48,917 48,917 688,359 EXPENDITURES Assurance 16 Costs Assurance 16 27,585 27,585 27,585 139,669 Administrative Costs Administrative Costs 8,775 8,775 8,775 249,669 Total A-16/Administration Costs 36,360 36,360 36,360 389,338 Program Support Costs Intake ---164,486 Outreach ---74,633 Training & Technical Assistance 7,612 7,612 7,612 59,902 Total Program Support Costs 7,612 7,612 7,612 299,021 Program Services Costs ECIP Emergency Heating and Cooling Services 4,945 4,945 4,945 - Total Expenses:48,917$ 48,917$ 48,917$ 688,359$ COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 23B-5005 (EHA16) (Assistance Listing No. 93.568) For the Period November 1, 2022 through June 30, 2023 36 45 1-Nov-22 Total Total through Audited Reported Total 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 1,168,112$ 1,168,112$ 1,242,178$ Total Revenue:1,168,112 1,168,112 1,242,178 EXPENDITURES Weatherization Program Costs Intake 36,492 36,492 36,492 99,374 Outreach 20,233 20,233 20,233 62,109 Training and Technical Assistance 15,371 15,371 15,371 62,109 Total Program Costs: 72,096 72,096 72,096 223,592 Weatherization Direct Program Costs Weatherization Activity Expenditures 1,096,016 1,096,016 1,096,016 1,018,586 Total Expenses: 1,168,112$ 1,168,112$ 1,168,112$ 1,242,178$ COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 23B-5005 (WX) (Assistance Listing No. 93.568) For the Period November 1, 2022 through June 30, 2023 37 46 15-Apr-23 Total Total through Audited Reported Total 30-Jun-23 Costs Expenses Budget REVENUE Grant Revenue 215,904$ 215,904$ 407,770$ Total Revenue:215,904 215,904 407,770 EXPENDITURES Weatherization Program Costs Intake 7,363 7,363 7,363 32,622 Outreach 4,707 4,707 4,707 20,389 Training and Technical Assistance 2,084 2,084 2,084 20,389 Total Program Costs: 14,154 14,154 14,154 73,400 Weatherization Direct Program Costs Weatherization Activity Expenditures 201,750 201,750 201,750 334,370 Total Expenses: 215,904$ 215,904$ 215,904$ 407,770$ COUNTY OF CONTRA COSTA EHSD-Community Services Bureau Supplemental Statement of Revenue and Expenditures (SSRE) CSD Contract No. 23J-5709 (WX) (Assistance Listing No. 93.568) For the Period April 15, 2023 through June 30, 2023 38 47 Office of the Auditor-Controller Contra Costa County Robert R. Campbell Auditor-Controller 625 Court Street Martinez, California 94553-1282 Phone (925) 608-9300 Harjit S. Nahal Assistant Auditor-Controller Joanne M. Bohren Assistant Auditor-Controller 39 Corrective Action Plan For the Year Ended June 30, 2023 Reference Number: 2023-001 Awarding Agency: U.S. Department of Health and Human Services Program Name: Head Start Cluster Assistance Listing No.: 93.600 Award Number: 09CH010862-05-05 Awarding Agency: U.S. Department of Health and Human Services Passed Through: State of California Department of Social Services Program Name: CCDF Program Cluster Assistance Listing No.: 93.575 and 93.596 Award Number: CAPP1009, C2AP2009, CCTR2028 Category of Finding: Activities Allowed or Unallowed and Allowable Costs/Costs Principles Type of Finding: Significant Deficiency in Internal Control Over Compliance The Employment and Human Services Department is in compliance with Title 2 U.S. code of Federal Regulations Part 200, Uniform Administrative Requirements, Costs Principles, and Audit Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) state that the auditee shall maintain internal control over Federal programs that provides reasonable assurance that the auditee is managing Federal awards in compliance with laws, regulations, and the provisions of contracts or grant agreements that could have a material effect on each of its Federal programs. Contra Costa County Employment and Human Services Division (EHSD) has taken corrective actions to ensure that this type of Internal Control deficiency is resolved. During this period, the County and employers nationwide were dealing with staffing and workforce issues because of COVID. Since then, EHSD has hired a Chief Financial Officer (CFO) and a Departmental Fiscal Officer (DFO) who oversees CSB. EHSD has also hired new Administrative Services Assistant IIIs (ASA III), and Accountants hired in the Fiscal department. The structure of the Fiscal Unit is being revamped to increase lines of communication and collaboration through regular team meetings and meetings with managers and staff. These changes will continue to build internal controls and effective communication. 48 40 In August 2022, the Head Start and Early Head Start programs were inappropriately charged with costs related to Pandemic Service Relief Payments (PSRP). Head Start was charged $148,773.32 and Early Head Start was charged $42,082.24 in PSRP. These disallowed costs have been corrected in the January 2024 Head Start/Early Head Start drawdown. During the same time, the state programs were also charged with costs related to Pandemic Service Relief Payments. We continue to work with the state to take corrective action to return funds. Contra Costa County EHSD has acted and is in the process of taking action to correct Internal Controls and to return funds for duplicated payments. Contact person responsible for corrective action plan: Marla Stuart, Director Contra Costa County Employment and Human Services Department Navdeep Singh, Chief Financial Officer Contra Costa County Employment and Human Services Department 49 COUNTY OF CONTRA COSTA, CALIFORNIA Summary Schedule of Prior Year Findings For the Year Ended June 30, 2023 41 Federal Audit Findings: Finding 2022-001-Reporting: (Material Weakness in Internal Control Over Compliance and Instance of Noncompliance) Head Start Cluster Assistance Listing Number 93.600 Current Status: The Employment and Human Services Department is in compliance with Appendix A (I)(a) of 2 CFR Part 170 to report each obligating action greater than or equal to $30,000 in Federal funds for a subaward to a non-Federal entity no later than the end of the month following the month in which the obligation was made. When applicable, the Employment and Human Services Department requires that its subrecipient provide their executive total compensation. The Employment and Human Services Department reports the information per 2 CFR 170 Appendix A, and the grant award instructions. The Employment and Human Services Department’s fiscal management worked with fiscal staff to develop a FFATA tracking tool for designated fiscal staff to use to meet the reporting requirement of Head Start. EHSD designated fiscal staff are trained on the tracking tool and reporting requirement for completeness, accuracy and timeliness in accordance with 2 CFR 170 Appendix A, and the grant award instructions. As of June 30, 2023: corrected. Contact person responsible for corrective action plan: Marla Stuart, Director Contra Costa County Employment and Human Services Department Navdeep Singh, Chief Financial Officer Contra Costa County Employment and Human Services Department 50 CONTRA COSTA COUNTY Staff Report 1025 ESCOBAR STREET MARTINEZ, CA 94553 File #:24-1552 Agenda Date:6/3/2024 Agenda #:7. FINANCE COMMITTEE Meeting Date: June 3, 2024 Subject: CDBG Funding Recommendations - Economic Development & Infrastructure/Public Facilities Categories Department: Conservation and Development Referral No: CDBG Policy Referral Name: CDBG Funding Presenter: Gabriel Lemus, CDBG Program Manager Contact: Gabriel Lemus (925) 674-7882 Referral History: It is standard policy that CDBG funding decisions/policies be reviewed by the Finance Committee prior to scheduling for the full Board of Supervisors. Referral Update: See attached staff recommendations regarding projects. Recommendation(s)/Next Step(s): CONSIDER accepting Department of Conservation and Development's attached recommendations regarding Fiscal Year 2024-2025 Community Development Block Grant funding for Economic Development Category and Infrastructure/Public Facilities Category. Fiscal Impact (if any): No general fund impact. CONTRA COSTA COUNTY Printed on 5/29/2024Page 1 of 1 powered by Legistar™51 1 CONTRA COSTA COUNTY DEPARTMENT OF CONSERVATION AND DEVELOPMENT 30 Muir Road Martinez, CA 94553 Telephone: (925) 655-2885 MEMORANDUM DATE: June 3, 2024 TO: Finance Committee Supervisor Federal Glover, Chair Supervisor John Gioia, Vice Chair FROM: Gabriel Lemus, Assistant Deputy Director By: Daniel Davis, Senior Planner SUBJECT: FY 2024/25 (3rd Year) Community Development Block Grant (CDBG) Funding Recommendations – Economic Development (ED) Category FY 2024/25 (3rd Year) Community Development Block Grant (CDBG) Funding Recommendations – Infrastructure Public Facilities (IPF) Category RECOMMENDATIONS 1. Approve recommendations for FY 2024/25 Economic Development projects as recommended by staff or amended by the Committee. 2. Approve recommendations for FY 2024/25 Infrastructure/Public Facilities projects as recommended by staff or amended by the Committee. 3. Direct the Department of Conservation and Development to prepare a staff report on the Committee’s recommendations. The staff report will be submitted together with funding recommendations for all other CDBG categories for the Board of Supervisors consideration on June 25, 2024, as a “Consent” item. BACKGROUND The purpose of this memorandum is to transmit staff recommendations for funding in the ED and IPF categories for the FY 2024/25 CDBG Program. Spreadsheets summarizing staff’s recommendations and 52 2 staff’s analysis/evaluation are attached for both the ED and IPF program categories. In October 2013, the Board approved having two separate and distinct funding cycles for the non - housing categories of the CDBG Program to align with the five-year period of the Consolidated Plan. The first cycle is a two-year funding cycle (FY 2020/21 and FY 2021/22) for programs/projects in the CDBG public service, economic development, and infrastructure/public facilities categories. The second cycle (FY 2022/23, FY 2023/24, and FY 2024/25) is a three-year funding cycle to conclude the final three years of the five-year Consolidated Plan period. Consequently, in June 2022, the Board approved the allocation of FY 2022/23, FY 2023/24, and FY 2024/25 CDBG funds. The allocation of FY 2024/25 CDBG funds was contingent on the availability of funds and the satisfactory accomplishment of contract goals. The County’s CDBG Program application became available on October 12, 2023, with County staff holding a “Kickoff Meeting” to provide information and technical assistance to prospective applicants on the overall application process. Five renewal applications in the ED category, and five applications in the IPF category were submitted by the December 18, 2023, deadline. Available Funding: The County, as an entitlement jurisdiction, receives an annual allocation of CDBG funds directly from the U.S. Department of Housing and Urban Development (HUD). HUD has a formula for the CDBG Program to determine the amount of CDBG funds that an entitlement jurisdiction will receive for the program year. The County’s FY 2024/25 CDBG grant amount is $4,614,953, which is approximately $73,570 greater than the County received this year (FY 2023/24). On November 4, 2014, the Board of Supervisors (Board) adopted funding guidelines for the allocation of CDBG funds that require the County’s annual grant be allocated to the following CDBG eligible categories: Category of Use Allocation Guidelines CDBG Program Available Funding Affordable Housing 45% $2,076,729 Public Services *17% $ 784,542 Economic Development 10% $ 461,495 Infrastructure/Public Facility 8% $ 369,196 Administration 20% $ 922,991 Total FY 2024/25 CDBG Grant $4,614,953 *As long as the amount does not exceed HUD’s statutory cap for Public Services Economic Development Category: Pursuant to the Board’s guidelines, a total of $461,495 (10 percent of the County’s grant amount) is available for ED projects. A total of five renewal applications were received, requesting a total of $345,700. Staff recommends that all five renewal projects be funded at the amounts requested. The summary of the ED recommendations is listed in Attachment A-1. Also included, as an attachment, is staff’s analysis/evaluation and recommendation table (Attachment A-2) to provide more information and details about each ED application. Subsequently, a total of $115,795 is available from the ED category. Staff recommends distributing the 53 3 remaining amount to other CDBG categories, such as housing, to ensure that all available CDBG funds are allocated to eligible projects carried out during FY 2024/25. Infrastructure and Public Facility Category: Pursuant to the Board’s guidelines, a total of $369,196 (eight percent of the County’s grant amount) is available for IPF projects. Five applications were received by the application deadline, requesting a total of $517,898. Staff recommends funding in the amount of $369,196 for four of the five projects. The summary of the IPF recommendations is listed in Attachment B-1. Also included as an attachment is staff’s analysis/evaluation and recommendation table (Attachment B-2) to provide more information and details about each IPF application. Application Process and Evaluation Criteria: ED Category: For FY 2024/25, currently funded ED agencies were required to submit an abbreviated “renewal application” including a proposed FY 2024/25 budget, current audit, and confirmation of performance outcomes. This information was used to evaluate an agency’s continuing capacity to operate its program during the next fiscal year. Staff’s funding recommendations for FY 2024/25 ED projects are listed in Attachment A-1. The attached staff analysis/evaluation and recommendation table (Attachment A-2) provides additional details on the individual projects and provides information on an agency’s performance during the first six or nine months of FY 2023/24. In general, most agencies are performing as proposed and are expected to meet or exceed performance outcomes contained in their CDBG agreements by the end of the year. IPF Category: The RFP for FY 2024/25 CDBG funds under the IPF category was released at the kickoff meeting on October 12, 2023, and applications were due on December 18, 2023. A total of five applications were received by the December 18, 2023 deadline. Each applicant was required to submit an application describing the proposed project, need and target population, steps necessary to carry out the project, and proposed budget. Applications were reviewed by staff for completeness, eligibility, and the priority need(s) addressed. Applicants are also interviewed by staff to respond to or clarify any issues related to the application. Staff’s funding recommendations for FY 2024/25 IPF projects are listed in Attachment B-1. The attached staff analysis/evaluation and recommendation table (Attachment B-2) provides additional details on the individual projects. The recommended projects will beneficially impact services that serve a variety of populations, such as youth, seniors, persons with disabilities, and those that are experiencing homelessness. Public Meeting and Transmittal of Recommendations: The Committee’s recommendations will be forwarded to the full Board of Supervisors to be considered at its public meeting scheduled for June 25, 2024. Final recommendations must be forwarded to HUD by July 8, 2024, for review to ensure consistency with federal regulations. Attachments Attachment A-1 – FY 2024/25 ED Projects Attachment A-2 – ED Staff Report Table Attachment B-1 – FY 2024/25 IPF Projects 54 4 Attachment B-2 – IPF Staff Report Table cc: John Kopchik, Conservation and Development Director 55 Attachment A-1 Application Number 24-01-ED 24-02-ED 24-03-ED 24-04-ED 24-05-ED Loaves and Fishes of Contra Costa Loaves and Fishes of Contra Costa Culinary Arts Training $15,000 $15,000 FY24/25 CDBG Request & Recommendation Table Economic Development Category Applicant Program Name Requested Funding Recommended Funding Economic Development CoCoKids Inc.Road to Success $90,000 $90,000 $95,700 Total Economic Development $345,700 $345,700 Opportunity Junction Administrative Careers Training Program $100,000 $100,000 Renaissance Entrepreneurship Center Using the Power of Entrepreneurship to Build Economically Vibrant Families and Communities $45,000 $45,000 West Contra Costa Business Dev. Center, Inc. Emerging Entrepreneurs Program $95,700 56 Community Development Block Grant Program Economic Developme Category FY 2022/23, FY 2023/24, FY 2024/25 Analysis, Evaluation, and Recommendation Table Attachment A-2 Application Number Applicant Program Service Area Consolidated Plan Priority National Objective Program Name Eligible Activity Application Number Applicant Program Service Area Consolidated Plan Priority National Objective Program Name Eligible Activity Application Number Applicant Program Service Area Consolidated Plan Priority National Objective Program Name Eligible Activity 24-01-ED CoCoKids Inc. County-wide Performance (as of 03/31/24) Eligibility Funding Request & Recommended Program Description / Outcome CD-5: Economic Development Provide recruitment, training, and ongoing support services to 100 low- and moderate-income persons so they can sustain their licensed family day care business or receive a childcare license to open and operate a new licensed family daycare business (microenterprise) Low and Moderate Income [24 CFR 570.208(a)(2)(iii)] Road to Success Target Population Low- and moderate-income persons with an opportunity to maintain or start a microenterprise as a licensed in-home childcare provider. 23/24 $112,500 Microenterprise and small business assistance [24CFR 570.201(o)] 22/23 $78,550 $78,550 $90,000 Benefitting very low-and low-income persons [24 CFR 570.208(a)(2)(iii)[ Special Economic Development Activities [24CFR 570.203(c) 22/23 $15,000 $15,000 24/25 $15,000 $15,000 Loaves and Fishes of Contra Costa is behind (33%) in meeting their annual goal of serving 24 clients. However, they are timely in submitting their reports and demands. 24-02-ED Loaves and Fishes of Contra Costa (LFCC) County-wide CD-5: Economic Development Eligibility Funding Request & Recommended Program Description / Outcome Performance (as of 03/31/24) Loaves and Fishes of Contra Costa Culinary Arts Training Target Population Is very low to low income individuals experiencing barriers to employment. 23/24 $15,000 $15,000 Offer a free 12-week introductory Culinary program for 24 individuals interested in the culinary industry and experiencing barriers to employement. Program has a Memorandum of Understanding (MOU) with employer (Pacific Catch) to hire 2 part-time employes, euivalent to 1 FTE. FY Requested Funds Recommended Funding $90,000$90,000 24/25 CoCoKids Inc. is performing well ahead of pace (91%) in meeting their goal of serving 100 clients for the fiscal year. They are timely on submitting their quarterly reports and demands. FY Requested Funds Recommended Funding Benefitting very low- and low-income persons [24 CFR 570.208(a)(2)(i)(B)] Job training and placement assistance [24 CFR 570.201(e) 22/23 $100,000 $100,000 Administrative Careers Training (ACT) Progam Target Population The program will expand economic opportunities for Low-income persons through administrative job training and career development. 23/24 Opportunity Junction County-wide CD-5: Economic Development Oppoortunity Junction has met their annual goal of placing 3 job seekers into full-time employment. They are also timely in submitting their reports and demands. 24/25 $100,000 $100,000 $100,000 $100,000 FY 24-03-ED Eligibility Funding Request & Recommended Program Description / Outcome Performance (as of 03/31/24) To provide training and job placement assistance to 3 low- income persons, leading to economic self-sufficiency through careers in the administrative field. Requested Funds Recommended Funding 57 Community Development Block Grant Program Economic Developme Category FY 2022/23, FY 2023/24, FY 2024/25 Analysis, Evaluation, and Recommendation Table Attachment A-2 Application Number Applicant Program Service Area Consolidated Plan Priority National Objective Program Name Eligible Activity Application Number Applicant Program Service Area Consolidated Plan Priority National Objective Program Name Eligible Activity Very low- and low-income persons/mircroenterprise assistance [24 CFR 570.208(a)(2)(iii)] and job creation [24 CFR 570.208(a)(4)(i)] Microenterprise and small business assistance [24CFR 570.201(o)] 22/23 $95,700 $95,700 Very low- and low-income persons/mircroenterprise assistance [24 CFR 570.208(a)(2)(iii)] and job creation [24 CFR 570.208(a)(4)(i)] Microenterprise and small business assistance [24CFR 570.201(o)] 22/23 $45,000 $45,000 $45,000$45,000 24/25 $95,700 CD-5: Economic Development $95,700 $95,700 $95,700 Requested Funds Recommended Funding Eligibility Renaissance Entrepreneurship Center has exceeded their goal (220%) of serving 45 for the fiscal year. They are timely on submitting their quarterly reports and demands. West Contra Costa Business Development Center is slightly behind (72%) in meeting their annual goal of serving 60 clients. However, they are timely in submitting their reports and demands. West Contra Costa Business Development Center (BDC) provide technical assistance and support to 60 existing businesses or persons wishing to open a business as a way to create/retain jobs. Funding Request & Recommended Program Description / Outcome Performance (as of 03/31/24) $45,000 24/25 Target Population Target Population 50 low-income persons who have started or are planning to start a business located in West County. 23/24 CD-5: Economic Development FY Low-income reisdents of Richmond and Contra Costa County who own or wish to own a small business/microenterprise. Clinets will be men and woman, with services provided in both English and Spanish Intensive small business/microenterprise training and technical assistance to 45 unduplicated indivuals who own a small business/microenterprise ow wish to start-up a small business/microenterprise. 23/24 $45,000 FY Requested Funds Recommended Funding 24-05-ED West Contra Costa Business Dev. Center, Inc. County-wide 24-04-ED Renaissance Entrepreneurship Center County-wide Using the Power of Entrpreneurship to Build Economically Vibrant Families and Communities Emerging Entrpeneurs Program Eligibility Program Description / Outcome Performance (as of 03/31/24) Funding Request & Recommended 58 Attachment B-1 Application Number 24-01-IPF 24-02-IPF 24-03-IPF 24-04-IPF 24-05-IPF FY24/25 CDBG Request & Recommendation Table Infrastructure/Public Facilities Category Applicant Program Name Requested Funding Recommended Funding East Bay Center for the Performing Arts Lighting System Replacement and Upgrades $72,000 $72,000 Nurturing Indepedemce through Artisitic Development (NIAD) NIAD Community Accessibility Improvement Plan Phase 2 - Entryway Doors and Lobby $95,000 $93,798 Lions Center for the Visually Impaired LCVI - Site Renovation $120,000 $112,500 Martinez Early Childhood Center, Inc. Fencing/Gates project $90,898 $90,898 Infrastructure / Public Facilities City of Martinez Citywide Accessibility Improvements $140,000 $0 Total Infrastructure/Public Facilities $517,898 $369,196 59 Community Development Block Grant Program Infrastructure/Public Facilities Category FY 2022/23, FY 2023/24, FY 2024/25 Analysis, Evaluation, and Recommendation Table Attachment B-2 Application Number Applicant Project Location Conditions of Approval Environmental/Historic Preservation Consolidated Plan Priority National Objective Program Name Eligible Activity Total Program Budget CDBG % of Total Budget Financial Analysis Required Match - 25% Amount Secured Leverage* Application Number Applicant Project Location Conditions of Approval Environmental/Historic Preservation Consolidated Plan Priority National Objective Program Name Eligible Activity Total Program Budget CDBG % of Total Budget Financial Analysis Required Match - 10% Amount Secured Leverage* Application Number Applicant Project Location Conditions of Approval Environmental/Historic Preservation Consolidated Plan Priority National Objective Program Name Eligible Activity Total Program Budget CDBG % of Total Budget Financial Analysis Required Match - 20% Amount Secured Leverage* 0.09 $112,500 51% Applicant financial match based on first consecutive funding year. $22,500 $107,500 0.96 24-01-IPF City of Martinez Northeast Martinez (between Howe Rd. and Morello Ave., south of Pacheco Blvd.) Financial Analysis CD-6: Infrastructure/Public Facilities Project Description / Outcome Annual # of Clients Served 300 CDBG Funds Recommended Construction of ADA-compliant curb ramps, to provide accessibility to sidewalks and street crossings in the northeastern area of Martinez, CA. N/A Requested Recommended 24/25 $140,000 $0 Eligibility Funding Request & Recommended Experience & Capacity *Does not include other CDBG funds from other jurisdictions FY $0 N/A $35,000 All projects are subject to revieew under the National Environmental Policy Act and California Quality Act (CEQA). No environmental issues are anticipated on this project. The project requires compliance with federal labor standards Citywide Accessibility Improvements Target Population Residents of the City of Martinez, especially those with physical disabilities. The City of Martinez has no prior experience with the CDBG program. However, the construction of ADA- compliant curb ramps is part of an ongoing program, for which they've demonstrated their ability to comply with similar state requirements. Readiness/Timeliness & Past Performance: The current timeline has the project beginning in Spring 2025 and completing by the end of Summer 2025. The project is eligible, feasible and timely. Accessibility of “severely disabled”/removal of mobility barriers [24 CFR 570.208 (a)(2)(ii)(A)]. Acquisition, construction, reconstruction, rehabilitation, or installation of public facilities and improvements [24 CFR 570.201(c)] $140,000 Applicant requires full funding request to complete project. 0% 0 All projects are subject to review under the National Environmental Policy Act and California Quality Act (CEQA). No environmental issues are anticipated on this project. The project requires compliance with federal labor standards. Area Benefit [24 CFR 570.208 (a)(1)(i)] Acquisition, construction, reconstruction, rehabilitation, or installation of public facilities and improvements [24 CFR 570.201(c)] Eligibility Funding Request & Recommended Experience & Capacity Financial Analysis *Does not include other CDBG funds from other jurisdictions Annual # of Clients Served 8000 $78,230 CD-6: Infrastructure/Public Facilities Project Description / Outcome 24/25 $72,000 $72,000 East Bay Center for Peforming Arts currently receives funding for an ongoing public service program and is familiar with the Comunity Development Block Grant (CDBG). They have also completed a number of rehabilitation projects on-site over past year, including HVAC maintenance and the replacement of historic windows. Their administrative staff has also demonstrated their capacity to manage the logistics of the project and ensuring compliance with federal requirements. Readiness/Timeliness & Past Performance: The current timeline has this project being completed during FY2024/25. The project is eligible, feasible, and timely.N/A 92% FY Requested Recommended $72,000 24-03-IPF Lions Center for the Visually Impaired 175 Alvarado Ave. Pittsburg, CA 94565 CD-6: Infrastructure/Public Facilities CDBG Funds Recommended 24-02-IPF East Bay Center for Performing Arts 339 11th Street, Richmond, CA 94801 CDBG Funds Recommended Site Renovation Lighting System Replacement and Upgrades Target Population West Contra Costa County youth and their families. The project will remove and replace the outdated lighting system in the Iron Triangle Theater. 1. NEPA Clearance. 2. CDBG funds are only for hard costs of construction. 3. Construction must begin no later than January 30, 2025. FY Requested Recommended 24/25 $120,000 $112,500 Lions Center has received CDBG funds in the past for public service and IPF and is familiar with the grant structure. The have completed previous IPF projects with CDBG funds. The program has various administrative staff that have demonstrated capacity to manage the logistics of the project, ensuring compliance with federal requirements. They have also completed other projects in the past. Readiness/Timeliness & Past Performance: The current timeline has the project completed during FY2024/2025. The project is eligible, feasible, and timely. . $7,200 $7,200 All projects are subject to review under the National Environmental Policy Act and California Quality Act (CEQA). No environmental issues are anticipated on this project. The project requires compliance with federal labor standards. Presumed Beneficiary/Adults with Disabilities [24 CFR 570.208(a)(2)(i)(A)] Acquisition, construction, reconstruction, rehabilitation, or installation of public facilities and improvements [24 CFR 570.201(c)] Eligibility Funding Request & Recommended Experience & Capacity Financial Analysis *Does not include other CDBG funds from other jurisdictions Annual # of Clients Served 350 $220,000 Target Population Visually impaired and blind adults throughout the Urban County. Project Description / Outcome The project will remodel existing kitchen to become commercial kitchen; work includes removal and replacement of in kind cabinetry,and laminate countertops, remove and replace fixtures and partions, upgrade existing plumbing and electrical, painting, remove and replace existing floors. 1. NEPA Clearance. 2. CDBG funds are only for hard costs of construction. 3. Completion of Phase II work. 4. Construction must begin no later than January 30, 2025. 60 Community Development Block Grant Program Infrastructure/Public Facilities Category FY 2022/23, FY 2023/24, FY 2024/25 Analysis, Evaluation, and Recommendation Table Attachment B-2 Application Number Applicant Project Location Conditions of Approval Environmental/Historic Preservation Consolidated Plan Priority National Objective Program Name Eligible Activity Total Program Budget CDBG % of Total Budget Financial Analysis Required Match - 20% Amount Secured Leverage* Application Number Applicant Project Location Conditions of Approval Environmental/Historic Preservation Consolidated Plan Priority National Objective Program Name Eligible Activity Total Program Budget CDBG % of Total Budget Financial Analysis Required Match - 10% Amount Secured Leverage* $90,898 Applicant financial match based on first consecutive funding year. 100% All projects are subject to review under the National Environmental Policy Act and California Quality Act (CEQA). No environmental issues are anticipated on this project. The project requires compliance with federal labor standards. Presumed Beneficiary/Adults with Disabilities [24 CFR 570.208(a)(2)(i)(A)]80 Acquisition, construction, reconstruction, rehabilitation, or installation of public facilities and improvements [24 CFR 570.201(c)] 24/25 $90,000 $95,000 $95,000 Phase 2 of NIAD CAP - Entryway Doors and Lobby Target Population Adults with intellectual/developmental disabilities. *Does not include other CDBG funds from other jurisdictions $93,798 100% N/A $9,380 $10,000 0.1 Eligibility Funding Request & Recommended Project Description / Outcome Experience & Capacity Financial Analysis 24-05-IPF Nurturing Independence through Artistic Development (NIAD) 551 23rd Street, Richmond, CA 94804 CD-6: Infrastructure/Public Facilities FY Requested Recommended This project constitutes Phase 2 of the applicant's Community Accessibility Improvement Pla, which outlines the installation of ADA-compliant upgrades to NIAD's entryway doors and accessibility improvements to their lobby and Gallery. 1. NEPA Clearance. 2. CDBG funds are only for hard costs of construction. 3. Completion of prior CDBG- funded project(s). 4. Construction must begin no later than January 30, 2025. NIAD staff will oversee the day-to-day responsibility and oversight for this project. They have received County CDBG IPF funds on several occassions in the past and currently have a project underway. They are very familiar with the County’s requirements to comply with federal procurement and labor and have demonstrated capacity to manage the logistics of the project. Readiness/Timeliness & Past Performance: The current timeline has the project completed during FY2024/2025. The project is eligible, feasible, and timely, with completion anticipated in FY 2024/25. CDBG Funds Recommended Annual # of Clients Served Eligibility Funding Request & Recommended Project Description / Outcome Experience & Capacity Financial Analysis 24-04-IPF Martinez Early Childhood Center, Inc. 615 Arch St, Martinez, CA 94553 CD-6: Infrastructure/Public Facilities FY Requested Recommended Installation of secure fencing and gates that limit and monitor access, providing a level of security for the children enrolled in care. Currently the campus entrance is open for the public to access, which has led to shelter- in-place incidents in the past. 1. NEPA Clearance. 2. CDBG funds are only for hard costs of construction. 3. Completion of prior CDBG- funded project(s). 4. Construction must begin no later than January 30, 2025. MECC staff will oversee the day-to-day responsibility and oversight for this project. Applicant has received County CDBG IPF funds on several occassions in the past and currently have a project underway. They are very familiar with the County’s requirements to comply with federal procurement and labor and have demonstrated capacity to manage the logistics of the project. Readiness/Timeliness & Past Performance: The current timeline has the project completed during FY2024/2025. The project is eligible, feasible, and timely, with completion anticipated in FY 2023/2024. CDBG Funds Recommended Annual # of Clients Served All projects are subject to review under the National Environmental Policy Act and California Quality Act (CEQA). No environmental issues are anticipated on this project. The project requires compliance with federal labor standards. Limited Clientele Activities: Income eligibility requirements [24 CFR 570.208 (a)(2)(i)(C)] 127 Acquisition, construction, reconstruction, rehabilitation, or installation of public facilities and improvements [24 CFR 570.201(c)] 24/25 $90,898 $90,898 $90,898 Fencing/Gates Project Target Population Children, ages 0-5 years, and their low- income families living and working in Contra Costa County. *Does not include other CDBG funds from other jurisdictions $18,180 $18,180 0.2 61 CDBG Program: FY 2024/25 Staff RecommendationsEconomic Development and Infrastructure/Public Facilities Categories Contra Costa County 62 Two-Year Funding Cycle Three-Year Funding Cycle Contra Costa Consortium Application Funding Cycles (for Non-Housing categories) 1 2 Two separate funding cycles to coincide with our 5-year Consolidated Plan Period RFP for IPF projects for FY 24/25 63 FY 22/23 , FY 23/24, & FY 24/25 Application Cycle •Funding Kick-Off Meeting: October 2023 •Applications Due: December 2023 •Funds Available: July 2024 Contra Costa County Application Timeline 64 FY 2024/25 Entitlement Grant Amount for Contra Costa County: •Contra Costa County -$4,614,953 •Economic Development (10%) = $461,495 •Infrastructure/Public Facilities (8%) = $369,196 CDBG Program Allocation Housing 45% Administration 20% Infrastructure/ Public Facilities 8% Public Service 17% Econ. Dev. 10% 65 ED & IPF Applications ●Five ED renewal applications received ○Total request of $345,700 ○Recommend funding all five projects at amount requested for three-year cycle FY24-25. ○Total recommended for funding: $345,700 ○Extra Category Funds: $115,795 - recommend make funds available to other CDBG categories, including housing. ●Five IPF applications received ○Total request of $517,898 ○Recommend funding four of the five projects for FY24-25 ○Total recommended for funding: $369,196 66 ED Recommendations 67 IPF Recommendations 68 Questions? 69