HomeMy WebLinkAboutMINUTES - 10172007 - C74-C75 TO: BOARD OF SUPERVISORS Contra
FROM: Anne Cain, County Librarian Costa
DATE: January 21, 2003 County
SUBJECT: Improvements to the Pittsburg Library
SPECIFIC REQUEST(S) OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION
A determination that improvements to the Pittsburg library will provide better accessibility to library
patrons with disabilities and that no County funding is available to provide for this improvement.
FINANCIAL IMPACT
None. Funding is to be provided by the Pittsburg Redevelopment Agency.
BACKGROUND
The Pittsburg Library located at 80 Power Avenue is owned by the City of Pittsburg. In compliance with
Redevelopment Law, the City of Pittsburg Redevelopment Agency is authorizing the ADA improvements
for the Pittsburg Library to be paid for by Redevelopment Tax Increment. The Redevelopment Agency
has asked that the County, as the operator of the library, provide a determination on whether or not
County funds are available for this purpose.
The proposed ADA renovation would provide access to public restrooms, improving public services in
the Pittsburg Library building. The County does not have funding identified or available to provide for
the estimated total project cost of$39,900.
CONTINUED ON ATTACHMENT: F] YES SIGNATURE:
aRECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
`APPROVE F-�OTHER
�.
SIGNATURE(S):
ACTION OF BO ON Febniary 11, 2003 APPROVED AS RECOMMENDED FX OTHER
VOTE OF SUPERVISORS:
I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF
UNANIMOUS(ABSENT III I AN ACTION TAKEN AND ENTERED ON THE MINUTES OF THE BOARD
OF SUPERVISORS ON THE DATE SHOWN.
AYES: NOES:
ABSENT: ABSTAIN:
Contact::Susan Caldwell,Administrative Services Officer ATTESTED Febniary 11, 23(33
(926)646-6423 JOHN SWEETEN,CLERK OF THE BOARD OF
SUPERVISORS AND MTY ADMINISTRATOR
cc: County Library
County Administrator
County Auditor By ,Deputy
O:\bos\ttmplattVegitlar\pittsada.doc
fi 7�
TO: BOARD OF SUPERVISORS Contra
t ily' i
FROM: JOHN SWEETEN, County Administrator Costa
[GATE: FEBRUARY 11, 2003 County
SUBJECT: RESPONSE TO THE U.S. DEPARTMENT OF HEALTH AND HUMAN
SERVICES FINDINGS ON ANNUAL COUNTY FINANCIAL AUDIT 2000-2001
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
APPROVE response to the U. S. Department of Health and Human Services on findings and
recommendations on the County's annual financial audit for the fiscal year ended June 30,
2001, and AUTHORIZE Chair of the Board of Supervisors to sign response transmittal letter.
BACKGROUND:
The U. S. Department of Health and Human Services (HHS) annually reviews the County's
annual financial audit report to ensure that it meets Federal audit requirements. After its
review, HHS makes findings and recommendations to the County that require written comment
and follow-up action. The attached response letter communicates to the HHS the status of
actions taken in response to HHS's findings and recommendations of the County's fiscal year
2000-2001 financial audit.
CONTINUED ON ATTACHMENT: YES SIGNATURE:
---------- -----_.._--�---------------_-----------------_.-------___-`---------
_
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMEN -TI IU OF BOARD COMMITTEE
-,k.-,---APPROVE OTHER
SIGNATURE( r
-------------- --- - -----------_-_-.-------------------------------------------------------------
ACTION OF BOA _-_ N �Al2Y 11,2003 APPROVE AS RECOMMENDED X __ OTHER
VOTE OF SUPERVISORS 1 HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT_ 1 AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES- NOES: SHOWN,
ABSEN :� I. ABSTAIN
ATTESTEDEE3 i 003
CONTACT: JULIE ENEA (925)335-1077 JOHN SW TEN,CLERK OF THE
BOARD OF SUPERVISORS AND
CC: COUNTY ADMINISTRATOR COUNTY ADMINISTRATOR
AUDITOR-CONTROLLER
GENERAL SERVICES DEPARTMENT
HUMAN RESOURCES DEPARTMENT
COMMUNITY SERVICES DEPARTMENT
RISK MANAGER
BY DEPUTY
MEMORANDUM OF AGREEMENT
December, 2002
CONTRACTS AND GRANTS POLICY FOR CONTRACTOR'S PAYMENT DEMANDS
This memorandum of agreement constitutes an understanding between the Community
Services Department, Contra Costa County (CSD) and the General Services Department,
Contra Costa County (GSD), concerning practices required when performing projects that are
federally funded. Note that any deletions, additions or modifications to the memorandum of
agreement must be mutually acceptable to both parties.
The policy applies only to prime contractors. The policy does not apply to informal bid projects
or construction related purchase orders. Projects that are federally funded must comply with the
Davis Bacon Act as supplemented by the Department of Labor Regulations.
1.) In accordance with OMB A-- 133, contractors providing services to the Community
Services Department will include a certified payroll list as a required attachment to the
contract. The list will contain the names and positions of those contractors staff
members who will work under this contract. The list will be kept by the CSD Contracts
and Grants Specialist, and a copy will be provided to the CSD Personnel Services Unit
and to the General Services Department Project Manager.
2.) If during the term of the contract, Contractor adds other staff members to provide
services under this contract or Contractor removes staff members from the list,
Contractor will notify the Community Services Department of the change. The Contracts
and Grants Specialist will note the change in the payroll list to keep it active and will
update the copy provided to the Personnel Services Unit.
3.) The Contracts and Grants Specialist will maintain certified payroll lists for each contract.
Payment demands listing Contractors staff members will be verified against the payroll
list.
4.) There is an established 45-day period for which demands for payment must be
submitted. The Contracts & Grants Specialist will review the demands to determine
whether demands meet this timeline. Demands providing expense documentation, which
are outside the 45-day submittal period and demands without documentation listed in
Section (5) of this Policy are subject to be exempted from reimbursement.
5.) Upon receipt of payment demand, the Contracts &grants Specialist will verify that
original documentation for the provision of services to include the following:
a. Description of staff service provided.
b. Date service was provided.
c. Time (time period) service was provided.
d. Location where service was provided.
e. Name and position of individual providing the service.
f. The signature and verification by a department staff member with internal
signature authority and the position of this individual.
g. For construction projects, prevailing wages for construction employees as
required by the Davis Bacon Act.
1 of 2
6.) The Contracts & Grants Specialist will forward payment demands and related
documents that meet review criteria to the department's accountancy unit for payment
processing. The Contracts and Grants Specialist will:
a. Match payment demands submitted to warrants issued and posted on the
Auditor-Controller's intranet site;
b. Track payments made to contractors against payment limit of the contract to
determine whether payments are above or below target and notify the contractor
and the CSD Fiscal Officer when the payments have reached 70 percent of the
contract's total payment limit.
c. Determine monthly variances on payments to contracts and report variances
exceeding 15 percent to the Fiscal Officer.
7.) The Fiscal Officer will review contracts with a monthly reimbursement variance of 15
percent or more to determine the efficiency of the service plan. Upon review, the Fiscal
Officer will make a recommendation for discontinuance, or amendment of the contract.
In the case of an amendment, the Service Plan needs to be strengthened for greater
efficiency including service benchmarks, timelines and measurable outcomes.
8.) Results of contracts monitoring will be part of LSD's Annual Performance Report,
9.) For construction projects, the following language shall be included in the contract:
Wage Rates—Contractor shall comply with the Davis Bacon Act as
supplemented by Department of Labor Regulations. All mechanics and
laborers employed or working upon the site of the work shall be paid at wage
rates not less than those contained in the wage determination decision which is
attached hereto and made a part hereof, regardless of any contractual
relationship which may be alleged to exist between the contractor and such
laborers and mechanics; and the wage determination decision shall be posted
by the contractor at the site of the work in a prominent place where it can be
easily seen by the workers.
In case of differences between the State and Federal wage rates, the higher of
the two shall apply.
Contractor shall comply with Sections 103 and 107 of the Contract Work Hours
and Safety Standards Act(40 U.S.C. 327330) as supplemented by Department
of Labor Regulations (29 CFR Part 5).
" 03
Mike Lan eputy Director Date
General Services Department
Contra Costa Coun
12/30/02
Stephan Betz, Assistant CSD Director Date
Community Services Department
Contra Costa County
2 of 2
-41 Office of inspector General
DEPARTMENT OF HEALTH&HUMAN SERVICES Office of Audit Services
National External Audit Review Center
Lucas Place,Room 514
�yraa° 323 West 8th Street
Kansas City,Missouri 64105
CIN A-09-03-72712
DEC 0 6 2W2
BOARD OF SUPERVISORS _
CONTRA COSTA COUNTY
RECEIVED
FINANCE BUILDING
625 COURT STREET,ROOM 103 DEC 1 1 2002
MARTINEZ, CALIFORNIA 94553-1282
CLERK BOARD OF sUPE81RSORS
Dear Board Members: CONTRA COSTA CO.
We have completed our initial review of the audit report on the County for the period
July 1, 2000 through June 30,2001. Based on our initial review,we believe the audit,
performed by MACIAS, GM AND COMPANY, Certified Public Accountants, met
Federal audit requirements.
As cognizant agency,we have distributed the audit results to other Federal departments
whose programs are covered by the report.
For your convenience,the findings and recommendations are summarized in Attachment
A and identified by Federal department responsible for resolution. Final determinations
with respect to actions to be taken on Department of Health and Human Services(HHS)
recommendations will be made by the following HHS resolution official, Please respond
to the HHS resolution official at the following address within 30 days from the date of
this letter:
HHS RESOLUTION OFFICIAL
Office of Audit Resolution and Cost Policy
Department of Health and Duman Services
Room 522E, Humphrey Building
200 Independence Avenue,S.W.
Washington,DC 20201
Your written response may consist of (1) any comments or additional information that
you believe may have a bearing on the final determination of actions to be taken with
respect to the HHS recommendations,(2) an update of comments submitted with the
report or(3)confirmation that your previous comments and corrective action plan remain
unchanged for the recommendations summarized in Attachment A. The above common
identification number(CIN) should be referenced in all correspondence relating to this
report. All correspondence, including requests for additional time to prepare your
response, should be submitted to the HHS resolution official address. Please do not send
your comments or requests to the Lucas Place address.
C0
CIN A-09-03-72712 -Page 2
Please include your Entity Identification Number with all future audit reports.
In accordance with the principles of the Freedom of Information Act(Public Law 90-23),
reports issued on the Department's grantees and contractors are made available, if
requested,to members of the press and general public to the extent information contained
therein is not subject to exemptions in the Act which the Department chooses to exercise.
(See 45 CFR Part 5 Section 5.21 of the Department's Public Information Regulations.)
If you have any questions,please contact our office at(816) 374-6714.
Sincerely,
ohn H. Fisher,Manager
rational External Audit Review Center
Attachment
ATTACHMENT A
Page 1 of I
CIN A-09-03-72712
Recommendation Resolution
Codes Page Amount Agency Recommendations
14 N/A Labor 01-1.
15-16 N/A Pass-Through 01-2, 01-3.
Entity
016908100 17 N/A HHS/ACF 01-4. Davis-Bacon Act. We recommend
procedures be implemented to ensure
compliance with the requirements of the
Davis-Bacon Act.
17-18 N/A Labor 01-5,01-6.
Management Letter
209935100 2 N/A HHS/OARCP Grant Financial Reporting. We recommend
procedures be implemented to ensure the
Schedule of Expenditures of Federal Awards is
accurately and timely completed.
2-3 N/A Footnote A Workers' Compensation.
# # # # Footnote A: This finding and related
recommendation has not been identified for
formal Federal resolution by HHS.
Appropriate corrective action should be taken
by the County, as recommended by the
auditors. This action could involve necessary
financial adjustments to Federal program
accounts and reports.
s "lam 4 '
Thei Board of Supervisors �C��l�rc� John sweeten
Clerk of the Beard
Costa
r +st and
County Administration Building (\..J(V1 County Administrator
651 Pane Street, Room 106
Martinez,California 94558-1793 County
(s2a1335.1800
John Gioia,1 st District
Gayle B.ullkema,2nd District
Donna Gerber,3rd District
Mark Desaulnler,4th District i•
Federal D.Glover,5th District <" *"
February 11, 2003
HHS Resolution Official
Office of Audit Resolution and Cost Policy
Department of Health and Human Services
Room 522E, Humphrey Building
200 Independence Avenue, S.W.
Washington, DC 20201
Attention: John H. Fisher, Manager
RE: CIN A-09-03-72712
Dear Mr. Fisher:
Contra Costa County is in receipt of your summary of the findings and
recommendations of the County's 2000/01 audit report (prepared by Macias, Gini
& Co.). Following are the County's responses to the recommendations.
Recommendation 016908900 Davis-Bacon Act. We recommend
procedures be implemented to ensure compliance with the requirements of
the Davis-Bacon Act.
Corrective Action: The Finance Committee of the Board of Supervisors
worked with the Community Services Department and General Services
Department to develop the attached contract policy, which was approved by
the Board of Supervisors on October 15, 2002 and agreed to, procedurally, by
the Community Services and General Services Departments in a
Memorandum of Understanding (attached). The policy and MOU provide
guidance and express the departments' commitment to comply with OMB A-
133 and Davis Bacon Act requirements to keep active certified payroll lists for
Community Services Department contracts for operations and capital
projects.
General Services Department and Community Services Department staff will
participate in training this month on the policy and procedures to establish the
payroll lists, monitor staff time cards, and track contract payments monthly to
determine appropriate payment levels.
�-��-43
HHS 2000-2001 Audit response -2- February 11, 2003
Recommendation 209935100: Grant Financial Reporting. We
recommend procedures be implemented to ensure the Schedule of
Expenditures of Federal Awards is accurately and timely completed.
Corrective Action: The County Auditor-Controller has implemented
procedures to annually, in June, inform grantee departments of the specific
information needed for the Single Audit and of the need to timely report that
information to the Internal Audit Division. Grant expenditures are part of the
required information, however, they are not available to departments until the
final financial reports are issued at the end of each August. In recognition of
this, the Auditor-Controller has established a response deadline in mid-
September of each year for the departmental federal grant information.
Division staff has provided the grantee departments with reference information
to assist them in providing complete and correct information. Such references
include the Catalog of Federal Domestic Assistance web site:
httg:/Mrww.cfda.00v/public/historical-index htm
which is helpful in identifying the proper name and CFDA number for a
particular grant, and pertinent information from the County's subscription to the
Single Audit Information Service, which provides up-to-date information on
Single Audit Requirements and resources.
Additionally, the Internal Audit Division will conduct a more thorough
comparison of prior grant activity to the current grant activity reported by the
departments. Staff will query departments about prior grants that appear to
have been discontinued. In addition, staff will review the Board of
Supervisors agenda for new federal awards. Although the accuracy and
completeness of the information is dependent upon the diligence of the staff
of the grantee department, we believe that the alignment of the Auditor's
deadlines with the availability of expenditure data, the new review process,
and departmental access to reference information will significantly improve
the quality, completeness, and reliability of federal grant data.
Please contact us if you should require further.information.
Sincerely,
MARK DeSAULNIER
Chair, Board of Supervisors
Attachment
cc: Scott Tandy, Chief Assistant County Administrator
Ken Corcoran,Auditor-Controller
Tony Colon, Director, Community Services Department
Mike Lango, Deputy General Services Director
Ron Harvey, Risk Manager
i