HomeMy WebLinkAboutMINUTES - 06271989 - 1.85 1-08s Al
rBOARD OF SUPERVISORS G
FROM; �G
Mark Finucane, Health Services Director Contra
By: Mary Burkhalter, Health Services Accountant @-, Cwa
DATE: June 7, 1989 C
SUBJECT: Inclusion of Discovery House I and Discovery House II
in the County's General Fund accounting System
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
Page 1 of 2
RECOMMENDED ACFIONS:
It is jointly recommended by the Health Services Department and the Auditor-
Controller's Office that all program related costs be accounted for in the
County's General Fund accounting system by:
1. Establishing revolving fund checking accounts to be used solely by the
programs. Authorized amount to be approximately one and a half times
expected monthly disbursements or Discovery I $4,600.00, Discovery II
$3,000.00. The funds to be under the same internal controls as other
Health Services cash accounts. Requested replenishment of the fund to
be approved by Health Services Accounting Department.
2. Include routine monthly expenditures such as rent, utilities, etc. in
the county's accounts payable system.
3. Establish specific general ledger accounts into which monies received
from fundraising activities are to be credited, as well as the balance
of each house's checking account at the point of conversion. Health
Services Department Accounting will request appropriations as required
to budgetarily finance expenditures of these funds.
4. Establish a revenue account for board and care fees dedicated to Discovery
House Residential Program Fees. Health Services Department to maintain
internal records related to fee determinations, balances due from each
participant, etc. . Authority to set fees established by Board Order 1-101
dated July 7, 1987.
FINANCIAL IMPACT:
Inclusion of both revenue and expenses not presently on the county's books
should have a net zero financial effect.
BACKGROUND,AND JUSTIFICATION:
Contra Costa County provides residential drug treatment/mental health services
through two county operated facilities u ich are located at 904 Mellus Street,
Martinez and 4639 Pacheco Blvd. , Martinez. These were begun as programs are called
Discovery I and Discovery II. They were begun as programs by the county in the
early and mid 1970's.
CONTINUED ON ATTACHMENT; R YES SIGNATURE'
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDIO OF BOARD C MMITTEE
APPROVE OTHER
SIGNATURE 5 :
ACTION OF BOARD ON JUN 2 APPROVED AS RECOMMENDED
OTHER _
VOTE OF SUPERVISORS
1 HEREBY CERTIFY THAT THIS IS A TRUE
X UNANIMOUS (ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN
AYES: NOES'. AND ENTERED ON THE MINUTES OF THE BOARD
ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN.
cc: Health Services Department ATTESTED JUN 2 7 1989_
County AuditorPHIL BATCHELOR, CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
M382-'7-83 //"/n
BY ✓ ,DEPUTY
PAge 2 of 2
Inclusion of Discovery House I...
Since the inception of these two programs, the fees and donations collected
from-residents/clients as well as household expenses (exclusive of salaries and
wages) have been accounted for separate and apart from the County General Fled
accounting system. This board order would mandate for the inclusion of all
revenues and expenses in the county's accounting system.
Improve internal control and accountability are the basis for this action.
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