HomeMy WebLinkAboutMINUTES - 11012005 - C59 TO: BOARD OF SUPERVISORS Contra
FROM: JOHN SWEETEN, County Administrator cost
STEPHEN YBARRA, Auditor-Controller _.
DATE: OCTOBER 27, 2005 Na'm mom two w COUCIt�/
SUBJECT: FISCAL PROCEDURES AND CONTROLS FOR
COUNTY MUNICIPAL ADVISORY COUNCILS
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDED ACTIONS:
1. ADOPT Resolution No. 2005/628 establishing new procedures and controls for County
Municipal Advisory Councils (MACs) and clarifying the roles of the MACs, District Supervisors,
Treasurer-Tax Collector, Auditor-Controller, and County Administrator with regard to MAC
fund handling.
2. REQUEST the Auditor-Controller to establish budgetary units under the Board of Supervisors
budget (0001) for each MAC as specified in this Order, rf one does not already exist, and any
new MAC created by the Board.
3. DIRECT the County Administrator and Auditor-Controller to conduct training of MAC members
on the new fiscal controls and procedures, including the closing of bank accounts in private
banking institutions and the transfer of balances to designated accounts in the County
Treasury.
CONTINUED ON ATTACHMENT: ❑ YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR F1 RECOMMEN ON OF BOARD COMMITTEE
F1 APPROVE OTHER
910-
SIGNATURE(S): e,
ACTION OF BOA N
APPROVED AS RECOMMENDED OTHER ❑
VOTE OF SUPERVISORS: I HEREBY CERTIFY THAT THIS IS A TRUE AND
CORRECT COPY OF AN ACTION TAKEN AND
*it UNANIMOUS(ABSENT�.Io1� ENTERED ON THE MINUTES OF THE BOARD OF
AYES: NOES: SUPERVISORS ON THE DATE SHOWN.
ABSENT: ABSTAIN: ATTESTED: NOVEMBER 1,2005
Contacts. JULIE ENEA(925)335-1077 JOHN SWEETEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
cc: COUNTY ADMINISTRATOR
DISTRICT SUPERVISORS'OFFICES
AUDITORmCONTROLLER
TREASURER-TAX COLLECTOR gy; Deputy
COUNTY COUNSEL
e5 F
Now Fiscal Controls and Procedures for MACs October 27, 2005
&Aos,
County Administrator and Auditor-Controller Page 2
4. DIRECT the County Administrator and Auditor-Controller to develop forms and instructions as
may be needed to facilitate compliance with the new controls and procedures.
FISCAL IMPACT:
Nominal additional administrative costs are expected to be incurred by the District Supervisors'
offices, the County Administrator's Office, and the Auditor-Controller's Office to implement and
maintain the new fiscal procedures and controls. No additional resources are recommended for
this purpose.
BACKGROUND:
The Board of Supervisors may establish municipal advisory councils (MACs) to advise the Board
on matters that relate to designated unincorporated areas of the County concerning services that
are provided or may be provided to the areas by the County or other local governmental
agencies. MACs currently operate in the following unincorporated areas of each County
Supervisorial District:
District 1: El Sobrante
Kensington
North Richmond
District II: Rodeo
District III: Byron
Diablo
Discovery Bay
Knightsen (Town Advisory Council)
District IV: Pacheco
Contra Costa Centre BART
District V: Bay Point
Bethel Island
The Board of Supervisors may by resolution establish rules, regulations, and procedures as may
be necessary in connection with the establishment and operation of the MACs. The Board, in
1990, adopted Resolution No. 90/334 establishing procedures for receiving, handling, and
disbursing available funds for the benefit of County MACs and their areas and/or communities.
The Board designated that the Community Development Department shall provide sufficient
administrative assistance to and on behalf of County MACs to ensure compliance with the fiscal
procedures.
It is becoming increasingly evident that the fiscal procedures adopted by the Board in 1990 are
not being consistently followed by the MACs. In the interest of safeguarding public monies
available for the benefit of the areas represented by the MACs, we recommend that the Board
Cs9
Now Fiscal Controls and Procedures for MACS October 27, 2005
County Administrator and Auditor-Controller Page 3
adopt the attached resolution, which updates Resolution No. 90/334 by clarifying fund handling
procedures and strengthening fiscal controls over MAC funds. We recommend that the District
Supervisors' offices, which already maintain some oversight and regular interaction with each
as was
MAC, assume primary responsibility for ensuring compliance with the new procedures and
controls. The District Supervisors' offices may rely on the County Administrator's Office and the
Auditor-Controller's Office for any technical support, e.g., the preparation of'instructions,
budgetary adjustments, contracts, etc., as may be needed to facilitate compliance with the new
requirements. Our offices are also prepared to provide training for District Supervisors' staff and
MAC members on the new controls and procedures.,
THE BOARD OF SUPERVISORS OF CONTRA COSTA COUNTY,CALIFORNIA
Adopted this Resolution on November 1,2005 by the following vote:
AYES: SUPERVISORS GIOIA, PIEPHO, DESAUINIER, GLOVER
AND UIT,KFMA •; F --j -. :•
NOES:
ABSENT*ONONE
SQA'covri�
ABSTAIN: NONE
RESOLUTION NO. 2005/628
SUBJECT: In the matter of adopting fiscal procedures and controls for
County Municipal Advisory Councils, appointed or elected
WHEREAS,pursuant to Government Code 31010,the Board of Supervisors created
Municipal Advisory Councils(MACs)to advise the Board on specified matters that relate to
each Council's area and to represent each council's community before other specified public
bodies or agencies; and
WHEREAS, in the interest of safeguarding public funds,provisions must be made for the
receiving,handling, and disbursing of available funds for the benefit of these MACs and their
areas and/or communities;
NOW,THEREFORE,BE IT RESOLVED BY THE BOARD OF SUPERVISORS, in its
capacity as governing Board of the County of Contra Costa and all districts of which it is ex-
officio governing Board,that all funds obtained by MACs from any source are public funds.
BE IT FURTHER RESOLVED that Board of Supervisors approval and authorization are
required prior to any solicitation of funds by MACs.
BE IT FURTHER RESOLVED that the following procedures and controls shall govern
the receipt,handling and disbursement of, and accounting for available funds for the benefit'of
the MACS and their areas/and or communities:
1. Requests by MACs for Board of Supervisors' approval and authorization to apply for grants
or otherwise solicit funds shall be made through the District Supervisors' offices. District
Supervisors' staff shall prepare an"Agenda Item Request" and"Board Order" for the Board
of Supervisors to approve and authorize the solicitation of funds. Requests to solicit funds
shall be specific and shall provide information including the source or agency providing
funds, amount of funds, purpose(s)for which the funds may be used,time period in which
the funds may or must be used, and any conditions applicable to the acceptance of the funds,
e.g.,matching requirements, advertising privileges, etc.
2. Each gift or bequest to the County on behalf of a MAC having a value of more than$5,000
shall be received or rejected by the Board of Supervisors on behalf of the MAC. Staff
Page 1 Resolution No.2005/628
es Soo
members of the District Supervisors shall prepare an"Agenda Item Request" and"Board
Order"for the Board of Supervisors to receive all gifts exceeding $5,000, except when
rejections are found to be necessary. Rejections shall be found to be necessary if any
conditions or stipulations attached to the gift or bequest might prove prejudicial,
discriminatory,burdensome, or illegal.
3. Each gift or bequest to the County on behalf of a MAC having a value of$5,000 or less may
be accepted by the District Supervisor on behalf of the MAC, upon notification and review
by the County Administrator. With the advice of the involved MAC, staff members of the
District Supervisors shall provide written notification to the County Administrator regarding
accepting any funds made available for the use and benefit of the involved MAC and its area
or community.
4. Each gift to the County on behalf of a MAC having a value of less than$50 may be received
or rejected by the District Supervisor on behalf of the MAC without notification to and
review by the County Administrator.
May accept gifts or donations to the County
Value on behalf of a MAC:
Less than$50 District Supervisor
$50-$5000 District Supervisor with notification to CAO
Greater than$5000 Board of Supervisors
5. For all MAC funds from any source,the Auditor-Controller and County Treasurer-Tax
Collector shall receive,keep safe,pay out, and account for such funds in accordance with this
resolution, County practices, and as required by policy or law. The Auditor-Controller shall
establish discrete cost centers in the General Fund to account for each MAC's revenues and
expenditures. MAC funds shall be restricted to authorized MAC activities unless otherwise
determined by the Board of Supervisors.
6. Deposit of MAC funds shall be made through the District Supervisors' offices. District
Supervisors' staff members shall prepare a Deposit Permit(D-34 form) and submit it to the
Office of the Auditor-Controller.
7. Appropriation and allocation of all MAC funds, including grants, donations, gifts, and
County allocations, shall be made through the District Supervisors' offices. The County
Administrator's Office, at the direction of the District Supervisors' office, shall prepare an
Appropriation or Allocation Adjustment(T/C27 form)and/or an Estimated Revenue
Adjustment(T/C 24 fort ). When required, District Supervisors' staff members shall prepare
an"Agenda Item Request" and"Board Order"for the Board of Supervisors to approve
appropriation adjustments of MAC funds. The County Administrator shall approve
allocation adjustments of MAC funds.
8. Upon appropriation by the Board of Supervisors, expenditure of MAC funds shall be made
through the District Supervisors' offices at the direction of the official MAC Chairperson or
Treasurer, and in observance of County procurement practices and procedures, and using
standard County procurement forms.
Page 2 Resolution No.2005/628
a. Expenditure of MAC funds shall comply with the County's Small Business Enterprise
and Outreach programs.
b. Item purchases authorized under Resolution No. 2001/72, Warrant Request Purchasing
Procedure, shall be obtained by preparing a Warrant Request(M383 form). Item
purchases not authorized under Resolution No. 2001/72 shall be obtained by preparing a
Requisition for Purchase Order(EFB-REQ 4/05) and paid by preparing a County Coding
Slip (T/C-52 form).
9. A revolving fund for each MAC may be established through the District Supervisors' offices
in accordance with Administrative Bulletin#214,Revolving Funds and Cash Difference
Funds. District Supervisors' staff members shall provide a written request to the Office of
the Auditor-Controller for new revolving funds. The request should describe the purpose for
which the fund is needed, state the estimated size of fund required for such purpose(s), and
specify the means that will be used to protect the fund against loss or misuse. Requests for
changes in existing funds should explain the need for the change and contain documentation
supporting the requested amount of the change.
10. The District Supervisors' offices shall provide, without fiscal charge, sufficient
administrative assistance to (and on behalf of)the County's MACs for their area funds to
ensure compliance with this resolution. Failure by any MAC or MAC member to comply
with the fiscal procedures set forth in this resolution may result in the charge of
administrative costs to the MAC,termination of individual MAC members, or termination of
the MAC. I
This resolution supersedes and replaces Board of Supervisors Resolution No. 90/334, adopted on
May 22, 1990.
Or*Depts: CAO,Auditor-Controller, County Counsel I hereby certify that this is a true and correct copy of an
cc:19 County MACs action taken and entered on the minutes of the Board of
District Supervisors'Chiefs of Staff Supervisors on the date shown
County Administrator
Auditor-Controller ATTESTED: November 1,2005
Treasurer-Tax Collector
County Counsel John Sweeten,Clerk of the Board of Supervisors
And County Administrator
Deputy
Page 3 Resolution No.2005/628