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HomeMy WebLinkAboutMINUTES - 12092008 - C.42 `TO:, BOARD OF SUPERVISORS E sE_L bi;?a FROM- David Twa, Costa �uhA � County Administrator DATE: December 9, 2008 County SUBJECT: Transfer from Designation for Litigation and Audit Exceptions for Child Support Services SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION RECOMMENDATION: AUTHORIZE the Auditor-Controller to reduce the Designation for Litigation and Audit Exceptions; and AUTHORIZE the transfer of appropriations in the amount of$354,589 to the Department of Child Support Services for payment to the State Department of Child Support Services (SDCSS) as reimbursement of disallowed costs claimed by the County. FISCAL IMPACT: This action will reduce the General Fund reservee in the Designation for Litigation and Audit Exceptions by $354,589. BACKGROUND: On July 26, 2004, the State Department of Child Support Services forwarded a copy of the State Department of Finance's findings and recommendations resulting from a fiscal review conducted on the County Department of Child Support Services in September 2003. The audit disallowed a $50,000 claim for a transfer to fund a DOIT project because the transfer never occurred; $37,500 in incentive monies that should have reverted back to the State sense they were not expended, and $267,239 in underreported interest that should have been abated against the administrative claim, but never was. These claims have been investigated and staff has_verified that the amounts are correct and due to the State. CONTINUED ON ATTACHMENT: k-fes No SIGNATURE: ✓ RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTE �— APPROVE OTHER SIGNAURE S : ACTION OF BOARD ON C1 C1 � APPROVED AS RECOMMENDED _ OTHER VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE AND CORRECT COPY OF AN ACTION TAKEN AND ENTERED ON MINUTES OF THE BOARD OF SUPERVISORS ON THE DATE SHOWN. UNANIMOUS(ABSENT numc ) AYES: NOES: ABSENT: ABSTAIN: ATTESTED: DAVID TWA,CLERK OF THE BOARD OF SUPERVISORS Contact: Lisa Driscoll,335-1023 AND COUNTY ADMINISTRATOR cc: County Administrator's Office(Driscoll,Sansoe) BY: DEPUTY Auditor-Controller Child Support Services CONTRA COSTA COUNTY ESTIMATED REVENUE ADJUSTMENT T/C 24 ACCOUNT CODING BUDGET UNIT: 0249-Child Support Services REVENUE ORGANIZATION ACCOUNT REVENUE ACCOUNT DESCRIPTION INCREASE <DECREASE> 1780 9956 Interfund Rev -Gov/Gov 354,589 00 TOTALS 354,589 00 01 00 APPROVED EXPLANATION OF REQUEST AUDITOR--CONTROLLER: To provide revenue authority for payment of BY: Awt](@ `Pwlydc"_, DATE fifi-g s Department of Finance September 2003 Audit Findings. Y ADMINISTRATO Y: DATE BOARD OF SUPERVISORS: AYES: Gioia,Uilkema,Piepho,Bonilla&Glover NOES: none ABSENT: none ABSTAIN: none �C0 /ntvyF'., 1120//08 SIGNATUREITLE ZDATE REVENUE ADJ. RA0 J 0 U .3 BY: DATE r-) Ci Cf, JOURNAL NO. AUDITOR-CONTROLLER USE ONLY CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY: APPROPRIATION ADJUSTMENT QX BOARD OF SUPERVISORS T/C 27 ❑ COUNTY ADMINISTRATOR ACCOUNT CODING BUDGET UNIT: 0249 Child.Support Services EXPENDITURE ORGANIZATION SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE 1780 2479 Other Departmental Expenses 354,589 00 TOTALSF77 01 001 354,5891 00 APPROVED EXPLANATION.OF REQUEST AUDITOR)-�CONTROLLER: To provide expenditure authority for payment of BY: /7T�z�t�-` tT�l��c�'' DATE lfir � Department of Finance September 2003 Audit Findings. CO DMINISTRAT R: Y: DATE BOARD OF SUPERVISORS: AYES: Gioia,Uilkema,Piepho,Bonilla&Glover NOES: none ABSENT: none ABSTAIN: none SIGWUF?Lcyr D APPROPRIATION APOO BY: C_ t DATE 1-2Jci ADJ.JOURNAL NO. (Deputy) (M 129 Rev CONTRA COSTA COUNTY v ESTIMATED REVENUE ADJUSTMENT TIC 24 ACCOUNT CODING BUDGET UNIT: 0249 -Child Support Services REVENUE ORGANIZATION ACCOUNT REVENUE ACCOUNT DESCRIPTION INCREASE <DECREASE> 1780 9956 Interfund Rev-Gov/Gov 354,589 00 i i TOTALS 354,589 00 0 00 APPROVED EXPLANATION OF REQUEST AUDITTR-CONTROLLER: To provide revenue authority for payment of - P _ n r;•,. . 2009 BY: , nr r� t, DATE NOV 2 8Department of Finance September 2003 Audit Findings. COUNTY ADMINISTRATORN ORIGINAL SIG iD BY BY: Dorothy Sansoe DATE BOARD OF SUPERVISORS: AYES: Gioia,Uilkema,Piepho,Bonilla&Glover NOES: none ABSENT: none ABSTAIN: none County Finance Director 1'1 /20/08 SIGNATURE 111LE DATE REVENUE ADJ. RAOO .3 ',Y: `J DATE JOURNAL NO. e ' AUDITOR-CONTROLLER USE ONLY CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY: APPROPRIATION ADJUSTMENT QX BOARD OF SUPERVISORS T/C 27 F-1 COUNTY ADMINISTRATOR ACCOUNT CODING BUDGET UNIT: 0249 Child Support Services EXPENDITURE ORGANIZATION SUB-ACCOUNT EXPENDITURE ACCOUNT DESCRIPTION <DECREASE> INCREASE 1780 2479 Other Departmental Expenses 354,589 00 TOTALS 0100 354,589 00 APPROVED EXPLANATION OF REQUEST AUDITPR-CONTROLLER: To provide expenditure authority for payment of ORIGINAL SIGNED BY. BY: M.O.RULLODA DATE NOV 1 8 zoo& Department of Finance September 2003 Audit Findings. COUNTY AORIGIUL-SN&BY: BY: Dorothy Sansoe DATE // o BOARD OF SUPERVISORS: AYES: Gioia,.Uilkema,Piepho,Bonilla&Glover NOES: . none ABSENT: none ABSTAIN: none County. Finance Director 11 /20/( 8 SIGNATURE TITLE DATE APPROPRIATION APOO }03 1 BY: DATE ADJ.JOURNAL NO. (Deputy) Rev