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HomeMy WebLinkAboutMINUTES - 12101996 - C.72 i I I C.70, C.71, C.72, and C.73 THE BOARD OF SUPERVISORS OF I CONTRA COSTA COUNTY, CALIFORNIA Adopted this Order on December 10, 1996 by the following vote: AYES: Supervisors Rogers, Bishop, DeSaulnier, Canciamilla and Smith NOES: None ABSENT: None ABSTAIN: None SUBJECT: Correspondence C.70 CLAIM dated Novembei 23, 1996, from James L. Cook, Manager, Property Tax, 76 Products Company, A Unocal Company, 555 Anton Blvd., Costa Mesa, CA 92626, filed on behalf of Unocal's various property holdings for refund of property taxes for various tax years. ****REFERRED TO TREASURER-TAX COLLECTOR, COUNTY COUNSEL, AND ASSESSOR C.71 LETTER dated November 24, 1996, from Carlyle K. Bailey, 304 Trestle Glen Court, Walnut Creek, CA 94598, commenting on the stratified random selection process utilized in the examination for the position of firefighter with the Contra Costa County Fire District. . ****REFERRED TO HUMAN RESOURCES DIRECTOR C.72 LETTER dated November 26, 1996, from Lance Brandon, Associate Management Auditor, Audit Services Unit, Department of Community Services and Development, 700 North 10th Street, Room 258, Sacramento, CA 95814, commenting on the KPMG Peat Marwick audit report of the Community Services Department for the period of July 1, 1994, through JuIne 30, 1995, for certain contracts. I ****REFERRED TO COMMUNITY SERVICES DIRECTOR I C.73 LETTER dated November 27, 1996, from Dahlia Moodie, Regional General Manger, TCI of California, 2900 iTechnology Court, Richmond, CA 94806, commenting on the new cable television consumer protection statute (SB 610) which becomes effective on January 1, 1997, and ofitimelines and schedules by which it intends to collect on delinquent accounts. I ****REFERRED TO CABLE TV ADMINISTRATOR I THE BOARD APPROVED the above recommendations as noted i 1 hereby certify that this Is a true and conectcopy of an action taken and entered on the minutes of the Board of Su sownt_ n,,g ATTESTED: PHIL BATCHELOR Clerk of thdSoard i supervisors and unty Administrator c.c.Correspondents Treasurer-Tax Collector Kh, _A&A_4— County Counsel By ,Deputy Assessor Human Resources Director Community Services Director Cable TV Administrator I , Sl ATE OF CALIFORNIA-HEALTH AND WELFARE AGENCY v �r PETE WILSON. Governor i DEPAkTMENT OF COMMUNITY SERVICES AND DEVELOPMENT A Quality Management Department 700 North 10th Street, Room 258 Sacramento, CA 95814 , (916)322-2940 (916)327-3153(FAX) (916)327-6318(TDD) . RECEIVED I DEC - z W6 I CLERK BOAROF SUPERVISORS Novembe r 2 6, 19 9 6 BOAR[ COSTA CO. I I I I , Dr. Jeff Smith, Chairman i Contra Costa County Board of Supervisors 651 Pine Street I Martinez, CA 94553 I I SUBJECT: Audit Transmittal Report TR97-020 I Members of the Board: I The Department of (Community Services and Development (CSD) has performed a desk review of an audit report submitted to this office by the State Controller, which is identified as follows : I i Auditor: KPMG Peat Marwick Audit Period: 7/1/94 - 6/30/95 I Contract Numbers : ) 94BD-6013 , 94C-7012 , 94FI1107, 94F-1173 , 195BD-7013 , 95C-8012 , 95F-1207, 94J-9808 Report Date : 11/3/95 Date Received: 10/1/96 The State Controller ' s Office reviews the audit report to ensure that applicablestandardshave been met and to resolve outstanding matters astoformat, required statements, and items that appear to cut across multiple programs or funding sources . The. review by this department covers the stlatements as they pertain to CSD contracts . The assignment of the TR number, shown as the subject, enters the report into our follow-up system to ensure that all audit discrepancies are resolved. I I , (Formerly,THE DEPARTMENT OF ECONOMIC OPPORTUNITY.) I I I I I I I Dr. Jeff Smith November 26 , 1996 1 Page Two 1 I I I I Based on our review, we have the following comments and/or recommendations : I I CONTRACTS NUMBERED 94F-1173, 94J-9808, 95C-8012 I Our review disclosed that the above CSD contracts were not listed on the Schedule of Federal Financial Assistance (SFFA) for the fiscal year ending (FYE) 6/30/95 . These contracts, with the exception of 95C-8012, had also been omitted from your audit report for FYE 6/30/94 (TR 96-002) ; and, CSD had requested a revised SFFA be submitted. In responding to CSD' s finding contained in TR 96-002 1(dated 3/11/96) , your agency requested to delay including the expenditures for these contracts pertaining to the FYEs 6/30/93 and16/30/94 until the 6/30/96 audit report . I However, because of current issues being raised, CSD does not feel that includinglthe costs in your agency' s 6/30/96 audit report is adequate to clear this matter. I Recommendations: I 1 . Have the independent auditor revise the SFFAs for FYEs 6/30/93 , 6/30/94 , and 61/30/95 to include the above contracts . I 2 . Submit the appropriate supplemental schedules as required in CSD contracts with the revised SFFAs . CSD will still require the independent' auditor include the above contracts in the next single agency-'wide audit report (FYE 6/30/96) . I SCHEDULE OF ADMINISTRATIVE EXPENDITURES I With the 1994 program year, CSD contracts for all programs have included provisions (Provision 29 .D. 2 for LIHEAP and DOE; 28 . 2 for CSBG; and, 28 .IB for Homeless) requiring that audit reports contain a schedule of administrative expenditures for each contract active during the audit period. These supplemental schedules were not included as part of the subject audit report . I Recommendation: 3 . Have the independent auditor submit the required supplemental scheduleslfor contracts numbered 94BD-6013 , 94C-7012., 94F-1107, 94F-1173 , 94J-9808 , 95BD-7013 , 95C-8012 , and 95F-1207 (see samples attached) . I I I ' I I I I I • Dr. Jeff Smith November 26, 1996 Page Three I I I CONTRACTS NUMBERED 95BD'7013 and 95F-1207 I The terms of theselcontracts extend beyond the audit reporting period. Please ensure the contracts are included in the next Single Agency-.Wide Audit; and, revenues and expenditures are identified by CSD contract numbers and Federal catalog numbers . I Please submit a written response indicating corrective actions taken to resolve the issues/findings and recommendations in the audit transmittal report within thirty (30) days of this notice . The use of the subject TR number will facilitate our handling of your reply. I I If the agency has any questions. or requires additional information, please conitact me at (916) 323-0678 . I I Sincerely, I I I I I Lance Brandon, Associate Management Auditor Audit Services Unit I I Attachments I CC : Scott Tandy, Executive Director, CCCCSD KPMG Peat Marwick,) CPA' s I 1160204 I I I I I I, I I I I I � ' I ' I I I I I I ' I ' I I _ - -UHEAP Contracts- ' ACME COMMUNITY DEVELOPMENT INC s7 �. SUPPLEMENTAL STATEMENT OF REVENUE AND EXPENDITURES CSD CONTRACT NO.94BD-50XX(ECIP) FOR THE PERIOD JAN. 1,1994 THROUGH DEC.31, 1994 I JAN 1, 1994 JUL 1,1994 Total Total through through Audited ReportedTctak;' REVENUE JUNE 30. 1994 DEC 31, 1994 Costs Expenses .9 Budget- Grant Revenue I 5207.335 5269,800 S477,635 ;�$477;635":; $414 $414 Interest Income n . Other Income $260 S260 y" Deferred Interest Earned 53,089 53.089 ax="'"` •�i ,w5 Deferred Revenue Earned Deferred Grant Revenue (S3.089) (53,089) Deferred Interest (5674) (S674) Total Revenue. S211.338 S256.297 S4�,.635 5477;635.,. EXPENDITURES (1) Administration (7%) Salaries a Wages 512,728 `";51800::: . Frinae benefits S4.070 Facilities S8,387 :SZ;ODO : Utilities auioment Telephone-Communications S1,'22 Travel 5899 Accounting Audit Costs S1.456 Insurance-Bonding Office Supplies S1.025 Miscellaneous 51.109 Total Administration costs SO S0 SO i S31.398 <-'533,434 Program (93%) Outreach I S8.159 'S9,10Do._ Intake 554.866 ` i- ::554075;z Client Education 8:Counseling S19,780 Client Assistance 5360.508 Assessment Salaries!Waoes/Labor 534,162 S35,392 S69.554 Fringe Benefits 512.634 S14,588 S27.222 Contract Services S1,069 S387 S1.456 Equipment Leaseipurchase/rent S163 S11 5174 = Travel S112 S787 S899 Space 54,224 55,363 S9,587 _ Miscellaneous I 521924 �;r°• :r:::, Insurance-bonding =' V. Supplies ~';$2,000: eiephone Equip/System Program Operating Expenses S155,107 5205,401 $360,508 Other I 53,867 54,368 58,235 :�..: �:_;��•,; Total Program costs S211,338 S266.297 5477,635 5446.237 :;5444;201'': Total Costs S211,338 5266.297 S477,635 5477,635 Miscellaneous(specified) I (1) Please note that the supplemental statements should be based on the budget line items contained in , the contract,and will need to be adjusted to incorporate the line items applicable to specific contracts. I I I - I I UHEAP Contracts- ACME COMMUNITY DEVELOPMENT INC SUPPLEMENTAL STATEMENT OF REVENUE AND EXPENDITURES CSD CONTRACT NO.94BD-50XX(WX) FOR THE PERIOD JAN. 1, 1994 THROUGH DEC.31, 1994 > I I JAN 1, 1994 JUL 1, 1994 Total Total through through Audited Reported REVENUE JUNE 30, 1994 DEC 31, 1994 Costs Expenses "=aBudgeV s Grant Revenue 5144,660 S127,192 S271,852 ".S2T1;85_Z" Interest Income $197 I $260 5457 Other Income $0 Deferred Interest Earned S7,088 S7,088 Deferred Revenue Earned 1534,004 539,219 $73,223 Deferred Grant Revenue I(539,416) (S76.422) ($115,838)' Deferred Interest ($260) ($250) Total Revenue 5146.533 589.989 SZ36.522 -$27:1852 EXPENDITURES (1) • I Administration (8%) Salaries&Wages S4,458 $2,378 S6,836 S7,196 Fringe benefits S1,734 S865 52,599 S2,799 Facilities 51,680 S1.229 S2.909 52.909 $310002 Utilities Equipment 5796 S796 S2,150 Telephone-Communications S107 S67 5174 S269 <S7005: Travel S1,401 (S414) S987 $987 Accounting Audit Costs 5370 5260 S630 51,000 51;500;: ^: Insurance-Bonding � SO - ) Office Supplies $109 S185 5294 S295 Miscellaneous S75 $134 5209 $444 `>'` ;w$600< Total Administration costs 510.730 S4.704 515.434 $18.048 7.$29;74WR% Program (92%) Outreach S6,850 $6,850 S13,700 $12.041 Intake 58,835 S8,545 S17.380 S23,262 Client Education&Counseling 57,462 $2.569 $10.031 $11,041 . $12;1.00',,: Client Assista n ce S6.324 54.901 511.225 511,041 Assessment Salaries/Wages/Labor S40,410 536,668 S77,078 S85,073 :':;$101;t00 i Fringe Benefits S16,802 $16,550 S33.352 Weatherization Materials $17,250 56,304 S23,554 $23,554 Maintenance/Repair I• $0 $297 Equipment Lease/purchase/rent $9,796 S1,355 $11,151 $10,704 Travel "T SO $626 Storage $15,541 515,541 515,541 ": �120,22Qt. Space $0 Insurance-vehicular 55,424 $5,424 59,126 za.$21300 Supplies $109 $185 $294 Utilities $0 x :;15QQ Other S1,000 $1,358 $2,358 $9,078 Total Program costs $135,803 $85,285 $221,088 $211,383 ` 525010 Total Costs $146,533 $89,989 S236,522 $229,431 y$27;t852 . I (1) Please note that the supplemental statements should be based on the budeet line items contained in the contract and will need to be adiusted to incorporate the line items applicable to specific contracts. I I . I -1 All DOE Program Years- ACME COMMUNITY DEVELOPMENT INC SUPPLEMENTAL STATEMENT OF REVENUE AND EXPENDITURES CSD CONTRACT NO.94C-60XX FOR THE PERIOD APRIL 1, 1994 THROUGH MARCH 31, 1995 I I (APRIL 1,1994 JUL 1,1994 Total Total I through through Audited Reported BUDGETED REVENUE JUNE 30,1994 MAR 31.1994 Costs Expenses COSTS Grant Revenue $34,220 $79,847 $114,067 $117,446 Interest Income 1 5156 $300 $456 Interest Carry Over 1 59,960 S9,960 I Total Revenue 1 $44,336 580.147 S124.483 5117,446 EXPENDITURES (1) 1 Administration (8%) 1 Salaries&Wages $1,023 52,385 53,408 53,329 i S4,1 00 Fringe benefits I S267 5623 S890 S999 $1,260 Facilities 1 S371 S864 51,235 51,109 S1.800 Utilities 1 Equipment 5126 $126 S26 Telephone-Communications $35 S80 5115 S125 S170 Travel 1 S95 S95 5115 5420 Accounting Audit Costs 1 $750 5750 S1,100 S1,100 Insurance-Bonding I Office Supplies S45 $105 S150 S147 5420 Miscellaneous 1 S34 S49 S83 S52 S125 Total Administration costs $1,870 S4.982 S6.852 S7,002 S9.395 Program (92%) 1 Outreach 1 $2,000 513.965 515,965 S15,569 S6,000 Intake 1 $1,194 S8,340 S9.534 $9,534 $7,600 Client Education&Counseling 1 S666 $4,660 55,326 S5,452 S5,400 Client Assistance 1 Assessment S1,207 58,445 S9.652 $13,903 $5,400 Weatherization Materials I S3.996 S27,969 S31,965 531,965 $17,356 Labor $2,856 519,991 522,847 $19,721 549,000 Storage SC-53 S4.559 S5,222 S5,22' 58,150 Vehicular Insurance 1 $351 $2,457 52.808 $2,133 55,000 Travel-Transportation S54 $485 5539 5675 S200 Maintenance/Repair $37 $262 5299 $299 5470 Miscellaneous-- (specify) 1 52,592 Supplies 1 $2,420 Utilities 1 $385 Registration/Travel 1 $670 Other 1 5364 52,544 52,908 Total Program costs 513,378 $93,687 5107,065 $107,065 5108,051 Total Costs 1 $15,248 598.669 S113,917 5114.,067 $117,446 Revenue over/(under)costs 1 $10,566 i Miscellaneous specified 1 I (1) Please note that the supplemental statements should be based on the budizet line items contained in the contract,and will need to be adjusted to incorporate the line items applicable to specific contracts. I . I I I I I 1 I I I I - CSBG Contracts- i ACME COMMUNITY DEVELOPMENT INC SUPPLEMENTAL STATEMENT OF REVENUE AND EXPENDITURES CSD CONTRACT NO. 94F-10XX FOR THE PERIOD JAN. 1, 1994 THROUGH DEC.31, 1994 i • JAN 11, 1994 JUL 1, 1994 Total Total through through Audited Reported ''T,o K_ REVENUE JUNE130, 1994 DEC 31, 1994 Costs Expenses „::Budget: Grant Revenue IS80.000 580,000 S160,000 <`:5160;000 Interest Income 1 S260 S260 ' - Other Income 1 1 Total Revenue 1580.000 S80.260 5160,260 k 51601.000::' EXPENDITURES (1) - Personnel Costs Salaries&Wages 1514,125 514.260 528.385 527,980 ;'::527;980,: Fringe benefits I S3.734 53.865 S7,599 59,233 :� ;=.59;233`; Subtotal Personnel Costs S17,859 518,125 535,984 537,213 Travel 1 S1,401 5414 51,815 S2.180 ;:;_52180ti Facilities/Space 1 57,450 57.000 514,450 $14,916 c'z $14'11 1t� Consumable Supplies 1 S986 51,875 52,861 S2,300 ;"ij$Z300 Equipment Lease/Purchase 1 S796' $796 Consultant Services Contractor Services 1 $13,391 S8,950 S22,341 $21,391 .$Z1391 ; Subcontractors 1 S34,500 550,500 585.000 $80,000 ': .S80�OOOY Other Costs I S370 $260 $630 52,000 =<' V 52;000 Subtotal NonPersonnel Costs 1558.894 $68.999 S127.893 $122.787 ::=;3122'.7,8T`:' Total Costs $76.753 $87,124 5163.877 5160.000 5160,000 Revenue over(under)costs (53.617) I I Please note that the supplemental statements should be based on the budzet line items contained in the contract.and will need to be adiusted to incorporate the line items applicable to specific contracts. I I I I I I I 1 I . I I I I I . I I I I I I EHP Contracts- Ci '7 ACME COMMUNITY DEVELOPMENT INC SUPPLEMENTAL STATEMENT OF REVENUE AND EXPENDITURES CSD CONTRACT NO.94J-97XX FOR THE PERIOD 07/01/94 THROUGH 06/30/95 JUL 1, 1994 Total Total through Audited Reported REVENUE JUNE 30, 1995 Costs Exoenses Grant Revenue. 584,068 584,068 Interest Income SO SO �''�;;-. Other Income Total Revenue S84,068 S84.068 EXPENDITURES (1) Personnel Costs Salaries&Wages S52,639 S52,639 552,641 Payroll Taxes S7,124 57,124 57,126 Fringe benefits $6.389 $6.389 S6,387 $13;431' Subtotal Personnel Costs $66.152 $66,152 1 566,154 1::-,.$65;7.601 Travel S2,970 $2,970 S2,415 FacilitiesiSpace SO SO SO Consumable Supplies $3.718 53,718 $4,032 Equipment LeaseiPurchase S500 5500 $500 ;;:.':$500:-; Consultant Services S1,394 51,394 S1,394 Duplicating&Printing 5215 S215 $270 " m<:-.$500;.. Telephone Costs $886 $886 S886 Insurance S302 $302 $302 .$30Z.: Administrative Indirect S7,642 $7,642 ST826 Other Costs $290 S290 $290 n X05 Subtotal NonPersonnel Costs 517.917 S17,917 S17,915 ::--x.:$18;308 Total Costs 584.069 584,069 I S84.069 $84.068 Revenue over(under)costs ($1) Please note that the supplemental statements should be based on the budget line items contained in the contract-and will need to be adjusted to incorporate the line items applicable to specific contracts.