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HomeMy WebLinkAboutMINUTES - 12101996 - C.1-C.4 C. J TO: BOARD OF SUPERVISORS FROM: J. MICHAEL WALFORD, PUBLIC WORKS DIRECTOR DATE: December 11, 1496 SUBJECT: Accept Measure C Audit Report for the State Route 4 Willow Pass Grade and Bailey Road Interchange Projects Project No.: 4660-6X4107, 6X4124, and 6X4158 SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION I. Recommended Action: Accept the Audit Report, findings, and management response for the Measure C Audit on the State Route 4 Willow Pass Grade and Bailey Road Interchange Projects, H. Financial Impact: None III. Reasons for Recommendations and Background: The Contra Costa Transportation Authority requires an annual audit of Measure C funds. The audit was just finished and the audit report was addressed to the County Board of Supervisors. Therefore, to comply with audit guidelines, this audit is being submitted to the board of supervisors for acceptance. IV. Consequences of Negative Action: Failure to accept audit report means the County will not be in compliance with audit guidelines. Continued on Attachment:_ SIGNATURE: _RECOMMENDATION OF COUNTY ADMINISTRATOR _RECOMMENDATION OF BOARD COMMITTEE —APPROVE _OTHER SIGNATURE(S): ACTION OF BOARD ON DEC 10 19% APPROVED AS RECOMMENDED ✓ OTHER, VOTjz OF SUPERVISORS UNANIMOUS(ABSENT 3 AYES: NOES: ABSENT: ABSTAIN: — RGclr h:\wp51\auditlbo_measc t Hereby Cary"art oft ra a tree and Dorms appy a an aevrn taken and een�t�eyerraed on the = CI " of Orlg.Div: Public Works(Acctg) i. 1" Contact: Carol Raynolds(313-2378) MiK ,�,CUrk oyMrboeni cc: CC Transportation Authority aMwsrvnrYAerY Ylnr Public Works Transportation Eng. Pm'larr: ?I`+1 Firm 1'Iwa Dmv K,mwtL A. N4o,w, .'Isltc 1119 tri Link") 1. (iltll Macias,Gini&Company �e-�,,.a�P�o„�A«a���o��, vie. �,�•un.1 i ,., CONTRA COSTA TRANSPORTATION AUTHORITY CONTRA COSTA COUNTY Independent Accountant's Report on Measure C Compliance For the Fiscal Year Ended June 30, 1996 �arnunrn(n • ,x.Auq� I I incice.,, 13.I\ A1o, C - 1 CONTRA COSTA TRANSPORTATION AUTHORITY CONTRA COSTA COUNTY MEASURE C COMPLIANCE FOR THE FISCAL YEAR ENDED JUNE 30, 1996 Table of Contents Pa2e(s) Independent Accountant's Report on Measure C Compliance . . . . . . . . . . . . . . . . . I Finding and Recommendation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Status of Prior Year Findings and Recommendations . . . . . . . . . . . . . . . . . . . . . 3-5 PaHns n .,SSI R.A", Piaiz6VG Uri.'r r Kemvih A- Va,ia, Suilc IPS 1:.. Ernc,t f.Gini 5,,rra mpnlo,C:1 vSN17 Macias,Gim&Company„ � r,•,n;.us�s ca,nnea a„m._a-111 11t, pin•S{,',U3-4.ti !i. To the Board of Directors Contra Costa Transportation Authority Walnut Creek, California To the Board of Supervisors County of Contra Costa Martinez, California INDEPENDENT ACCOUNTANT'S REPORT ON MEASURE C COMPLIANCE We have examined management's assertions, included in its representation letter dated August 15, 1996, that Contra Costa County complied with requirements governing the use of Measure C funds as specified in Exhibit A of the Contra Costa Transportation Authority's Resolution No. 93-02-A, for the fiscal year ended June 30, 1996. Management is responsible for Contra Costa County's compliance with those requirements. Our responsibility is to express an opinion on management's assertions about the County's compliance based on our examination. Our examination was made in accordance with standards established by the American Institute of Certified Public Accountants and, accordingly, included examining, on a test basis, evidence about Contra Costa County's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our examination provides a reasonable basis for our opinion. Our examination does not provide a legal determination on Contra Costa County's compliance with specified requirements. In our opinion, management's assertions that Contra Costa County complied with the requirements governing the use of Measure C funds as specified in Exhibit A of the Contra Costa Transportation Authority's Resolution No. 93-02-A, for the fiscal year ended June 30, 1996, is fairly stated, in all material respects. This report is intended solely for the information of the governing Boards and management of both Contra Costa County and the Contra Costa Transportation Authority. However, this report is a matter of public record and its distribution is not limited. acc- ' ��-r' Ce r feed Public Accountants Sacramento, California August 15, 1996 1 `,.ir ra iucnto • 1.x. .1 n..:rir. . _r,diigv t +untr . `ian i,=rn:i_., di„, 1 rc,! c , 1 CONTRA COSTA TRANSPORTATION AUTHORITY CONTRA COSTA COUNTY MEASURE C COMPLIANCE FINDING AND RECOMMENDATION FOR THE FISCAL YEAR ENDED JUNE 30, 1996 INDEPENDENT ACCOUNTANT'S REPORT NOT ACKNOWLEDGED BY THE BOARD OF SUPERVISORS Finding: Based on our review of the Board of Supervisors' meeting minutes and discussions with Public Works Department staff, the Board of Supervisors did not receive a copy of the final compliance examination report for the use of Measure C funds for the fiscal year ended June 34, 1995. It is important for the Board of Supervisors to receive and acknowledge receipt of such reports since they are addressed to the Board of Supervisors and relate to internal controls and Measure C compliance. Recommendation: The County should adopt a policy and related procedures to forward all independent accountant's reports, including Measure C compliance examination reports, to the Board of Supervisors for their review. Further acknowledgement of Board receipt should be noted in the Board of Supervisors' meeting minutes. Management Response: Due to an oversight, the 1994-95 Measure C audit was not forwarded to the Contra Costa County Board of Supervisors. The 1994-95 Measure C audit report has been forwarded to the Board of Supervisors along with an explanation of how the Public Works Department handled the findings. Actions have been taken to assure that future reports are reviewed and forwarded to the addressee. 2 CONTRA COSTA TRANSPORTATION AUTHORITY CONTRA COSTA COUNTY MEASURE C COMPLIANCE STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS FOR THE FISCAL YEAR ENDED JUNE 30, 1996 INTEREST EARNED ON DEPOSITS Finding: The Authority must often deposit money with the County Court in anticipation of a settlement in condemnation hearings. The money held by the Court earns interest and this interest is usually included in the final condemnation settlement. However, we noted that in one case during the year, interest earned on a condemnation deposit in the amount of $28,621 was not included in the final condemnation award, but instead was credited directly to the general fund of the County. For reasons related to the interest arbitrage rules, the Authority has a policy stating that interest earned on deposits, such as in a condemnation case, must not be returned to the Authority. There is no current policy that requires interest earned on Measure C funds to be used on Measure C projects. Recommendation: We can find no support that a claimant may retain interest earned on Measure C funds held in trust for Measure C projects. It appears that the intent of Measure C suggests that interest earned on Measure C funds should be used on Measure C projects, The Authority should consider amending their current policy to require that all interest earnings be used on Measure C projects. Also, the County should apply the $28,621 in interest earnings toward future Measure C projects. Status: The County has returned $28,621 plus $1,210 in interest to the Authority. The Authority has clarified its policies to require that all interest earnings be returned to the Authority or be spent on the project. LACK OF FORMAL BUDGETS Finding: The County periodically requests additional funds for Measure C projects by means of a "request for appropriation." These requests are routinely accepted by the Authority but are not supported by detailed line item expenditure budgets. 3 1 CONTRA COSTA TRANSPORTATION AUTHORITY CONTRA COSTA COUNTY MEASURE C COMPLIANCE STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS FOR THE FISCAL YEAR ENDED TUNE 30, 1996 LACK OF FORMAL BUDGETS (Continued) Finding (Continued): For example, in one request attorney fees were estimated at $200,000 with no support for the estimated number of hours and rates. Likewise, amounts for an appraiser and other expert witnesses are rounded to the nearest ten thousand dollars. Furthermore a contingency of 15% - in this case $59,190 - was added with no support. Insufficient documentation of proposed expenditures can lead to inappropriate and unnecessary project expenditures. Recommendation: We recognize that documentation supporting appropriation requests has improved since the inception of the Authority. However, support could still be improved to help protect against inappropriate expenditures. We suggest that the Authority require sufficient documentation to support proposed line item expenditures in appropriation requests. For example, legal and the professional fees should be supported by time budgets including work to be completed, estimated hours and hourly rates. Also, contingency amounts should be approved when the expenditure is actually deemed necessary. These procedures will help create improved budgetary control leading to greater assurances that appropriation requests are reasonable. Status: The Authority has implemented additional requirements for supporting documentation such as the submission of task descriptions, estimated hours and hourly rates by position, cost type and anticipated costs of other expenditures with appropriations requests. CASH DISBURSEMENTS Finding: A check for $250 made payable to the Contra Costa County Clerk Recorder for jury fees was listed on the County invoice to the Authority as attorney legal services. We noted that the amount was approved by County Counsel who instructed the accounting department to charge the expenditure to the Bailey Road project. The expenditure appears appropriate and reasonable. 4 c . � CONTRA COSTA TRANSPORTATION AUTHORITY CONTRA COSTA COUNTY MEASURE C COMPLIANCE STATUS OF PRIOR YEAR FINDINGS AND RECOMMENDATIONS FOR THE FISCAL YEAR ENDED JUNE 30, 1996 CASH DISBURSEMENTS (Continued) Recommendation: The County should carefully review the invoices sent to the Authority to help insure that the payee listed on the invoice agrees with the applicable supporting documentation, and is a qualified Measure C expenditure. Status: The County has implemented additional procedures to review invoices. 5 TO: BOARD OF SUPERVISORS FROM: J. MICHAEL WALFORD, PUBLIC WORKS DIRECTOR DATE: December 3, 1996 SUBJECT: Approve Consulting Service Agreement with EIP Associates for Air Quality, Noise and Traffic Studies for the Cummings Skyway Extension Project, Project No: 0662-6R4062-90 SPECIFIC REQUEST(S)OR RECOMMENDATIONS)&BACKGROUND AND JUSTIFICATION 1. Recommended Action: APPROVE and AUTHORIZE the Public Works Director to execute the Consulting Services Agreement with EIP Associates to provide air quality, noise and traffic studies for the above- referenced project. IL Financial Impact: The estimated contract cost is $49,000 funded by the Unocal Clean Fuels Project Mitigation Fund (100%). Ill. Reasons for Recommendations and Background: Cummings Skyway is a two-lane roadway in western Contra Costa County that extends from State Route 4 northerly to Interstate 80. The proposed project will extend Cummings Skyway from its terminus on the west side of Interstate 80 to San Pablo Avenue (Old Highway 40) in the Crockett area. The extension of the roadway would reduce truck traffic on Parker Avenue in Rodeo and San Pablo Avenue in Crockett and would serve as an entrance to Crockett from Interstate 80. The services of a consultant are needed to provide air quality, noise and traffic studies related to the construction of the Cummings Skyway Extension. EIP Associates was selected from a group of several firms solicited to provide these services. EIP Associates meets the County's MBE/WBE goals through the use f subconsultants, Dowling Associates (MBE), Traffic Research Associates (WB C t D iIn BE). Continued on Attachment:X SIGNATURE: _RECOMMENDATION OF COUNTY ADMINISTRATOR _RECOMMENDATION OF BOARD COMMITTEE APPROVE OTHER SIGNATURE(S): ACTION OF BOARD ON 1;2-10-17-9(o APPROVED AS RECOMMENDED ✓OTHER_ VOTE OF SUPERVISORS ✓ UNANIMOUS (ABSENT ) AYES: NOES: ABSENT: ABSTAIN; MT.mat 1 MrahY cw*that this Is s true end Conedd M e4,dM taken and entered 01 the minube a! tM G:\DESIGMBOX60DEC3311 /Wrd of Supemsota on the da!: ..,awn. XFTC=&.—QA&k r-J&' /0./99(. Contact: Jerry Fahy,3132283 PN8'9 T6C"E,1X&srk of thheboardAdmin istrator Ong. Div: Public Works(Design Division) elm cc: Auditor Controller } E.Kuevor,CAO y �+s. .c�ortM► P.W Accounting61 P,W.Design-V.Germany Approve Consulting Service Agreement with EIP Associates for Air Quality, Noise, and Traffic Studies for the Cummings Skyway Extension Project Page 2 December 3, 1996 IV. Consequences of Negative Action: If the Consulting Services Agreement with EIP Associates is not approved, environmental work for the project cannot be completed and the project would not be constructed. THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on December 10, 1996 by the following vote: C, •`� AYES: Supervisors Rogers, Bishop, DeSaulnier, Canciamella, Smith NOES: None ABSENT: None ABSTAIN: None SUBJECT: Completion of Warranty Period and release of Cash Deposit under the Road Improvement Agreement for Bailey Road, LUP 2020-89 (Keller Canyon Landfill), Pittsburg area. On September 8, 1992, this Board resolved that the improvements for Land Use Permit 2020-89 were complete and APPROVED a Road Improvement Agreement with Keller Canyon Landfill Company for a three (3) warranty period, and now on the recommendation of the Public Works Director; The Board hereby FINDS that the improvements have satisfactorily met the guaran- teed performance standards for the three (3)years after completion and acceptance; and IT IS BY THE BOARD ORDERED that the Public Works Director is AUTHORIZED to refund the $6,280 cash deposit (Auditor's Deposit Permit No. 212408, dated August 25, 1992)plus interest in accordance with Government Code Section 53079, if appropriate, to Keller Canyon Landfill Company, pursuant to the Road Improvement Agreement and Ordinance Code Section 94-4.406. 1 h MW M*soft!a IMM and and Dopy at an aCrn than Mad Mnwad as er mMMar of iM sora of st4rM •1 b AM asmmaora N/MNMMwt aW/MrgAseawaap wro6�F/IAS ( w�oavaM RL:KF:mw �J g:\engsvc\bo\bolO.tl2 Originator: Public Works(ES) Contact: Rich Lierly(313-2348) cc: Public Works -Accounting R. Bruno-Construction Director of Community Development Keller Canyon Landfill Company 901 Bailey Road,Pittsburg,CA 94565 American Home Assurance Company 5 Concourse Parkway,Atlanta,Georgia,CA 30328 Bond No. 98377 TO: BOARD OF SUPERVISORS v ' t FROM: J. MICHAEL WALFORD, PUBLIC WORKS DIRECTOR DATE: DECEMBER 10, 1996 SUBJECT: APPROVE SUBMITTAL OF COMMUNITY DEVELOPMENT BLOCK GRANT APPLICA- TION FOR INSTALLATION OF IRRIGATION SYSTEM AT THE PROPOSED MULTI-USE SPORTS FIELD AT MONTALVIN ELEMENTARY SCHOOL, SAN PABLO AREA. PROJECT #7489-6X5185 Specific Requesus)or Recornmendation(s)&Background&Justification I. Recommended Action: APPROVE submittal of a grant application to the Community Development Block Grant (CDBG) Program for installation of an irrigation system at the proposed multi-use sports field at Montalvin Elementary School located in the Montalvin Manor subdivision, in unincorporated San Pablo. II. Financial Imnact: There will not be any impact on the General Fund. The matching funds for this grant application will be derived from Park Dedication Fees accumulated in County Service area M-17 (ModraraBay area) and from West Contra Costa School District. I11. Reasons for Recommendations and Background: Construction of this multi-use sports field will provide a much needed outdoor recreation facility that can be used for both school district functions, as well as, by the local youth soccer, football, baseball and softball leagues. Nothing of this kind presently exists in Montalvin Manor. IV. t-.Dnse-4uneP�S of Negative Action: Without Board approval the CDBG grant request cannot be submitted. Continued on attachment Yes SIGNATURE:. RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE —OTHER SIGNATURE(S): DEC -- ACTION OF BOARD ON: C l 4 APPROVED AS RECOMMENDED � OTHER — vOF SUPERVISORS 7UNANIMOUS (ABSENT ) AYES: NOES: -- ABSENT: ABSTAIN: SETE:cs g:\EttgSvc\SpDist\BO\MontC)ran[10.12 Contact: Skip Epperly, (510)313-2253 t hwft car*tIW tAb is•"s end owes mry of Drig_Div.: Au (Special Districts) oon tow MW ,1M°„ymtnWy p gp� cc: Auditor-Controller 9wo "'��'� Accounting TO: BOARD OF SUPERVISORS, FROM: J. MICHAEL WALFORD, PUBLIC WORKS DIRECTOR Ct) DATE: December 10, 1996 SUBJECT: Approve Plans and Specifications and Advertise for bids for the Byron Airport Fencing Project. Project No. 4875-6X5307-96, CP # 85 - 43. Specific Request(s) or Recommendation(s) & Background & Justification I. RECOMMENDED ACTION: APPROVE the Plans and Specifications for the Project and ADVERTISE for bids to be received on Tuesday, January 14, 1997, at 2:00 p.m. DIRECT the Clerk of the Board to publish the Notice to Contractors in accordance with Section 22037 of the Public Contract Code. 8. FINANCIAL IMPACT: The estimated contract cost of the project is $111,000, funded by Federal Aviation Administration (90%) and Airport Funds (10%). III. REASONS FOR RECOMMENDATION/BACKGROUND: The project is needed for airport security. It is necessary to separate the public area from the air operations area. The Public Works Director has filed with the Board of Supervisors the Plans and Specifications for the project. J�1t1 Continued on Attachment: X SIGNATURE: — RECOMMENDATION OF COUNTY ADMINISTRATOR _RECOMMENDATION OF BOARD COMMITTEE —APPROVE _OTHER SIGNATURE(S): ACTION OF BOARD ON DEC 10 1996 APPROVED AS RECOMMENDED ✓OTHER_ VOTE OF SUPERVISORS V7 UNANIMOUS{ABSENT ) AYES: NOES: ABSENT: ABSTAIN: CB J1g g:\design\bo:bo10.t12 111101111,81111 aeon ""1hM dde M e tnn ow mku Dopy of * an eclbn Yken end onWW on the mhfutq W tlM Dir Public Works(Design Division) Co & � Contact Christopher©alley,313-2339 '1�• cc: County Administrator PFld.trM"Locim ofa*owd Attn: E.Kuevor d fwd=AmMhnW Auditor-Controller :.ac�:� U t�.adr PW Accounting Construction Community Development H.Wight,Airport Approve Plans and Specifications and Advertise for bids for the Byron Airport Fencing Project (2.) December 10, 1996 Page 2 The general prevailing rates of wages, which shall be the minimum rates paid on this project, have been filed with the Clerk of the Board and copies will be made available to any interested party upon request. This project has been determined to be in conformance with the General Plan. The environmental assessment titled East Contra Costa County-Byron Airport pertaining to this project was approved by the Board in August 1986. IV. CONSEQUENCES OF NEGATIVE ACTION: If the project is not approved for advertising, it will not be constructed.