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Home My WebLink AboutMINUTES - 04061993 - 1.57 O,•M.C, '•� RECEIVED F �`'• C 090•' MAR 1910 GRAY DAVIS CLERK BOARD OF SUPERVISORS (ffVntM&r of tllr�4t� of&j&r2tiZt CONTRA COSTA Co. P.O. BOX 942850 SACRAMENTO, CA 94250-0001 March 15, 1993 Board of Supervisors County of Contra Costa Finance Building, Room 103 625 Court Street Martinez, California 94553 Dear Supervisors: SUBJECT: FISCAL YEAR 1991-92 SINGLE AUDIT REPORT CERTIFICATION AND AUDIT FINDING RESOLUTION We completed a desk review of your single audit report for the 1991-92 fiscal year. We determined that the report meets the requirements of the United States Office of Management and Budget (OMB) Circular A-128. OMB Circular A-128 prescribes the audit and reporting standards for state and local governments which receive federal financial assistance. OMB Circular A-128 requires federal and state funding agencies to resolve any audit findings cited in the report which may affect federal financial assistance programs. Attachments A and B to this letter identify those findings which require resolution. The findings are referenced by enclosure and page number. State agencies should resolve those findings listed in Attachment A. OMB policies require the state to resolve findings which affect federal programs administered by state agencies. The responsible state agency will contact you to resolve the audit findings listed. The State Controller's Office (SCO) is responsible for resolving most cross-cutting findings. A cross-cutting finding is one which affects the programs of more than one agency. Our office will contact you about those findings later. Cc . CHo G�u,d.c�r -2- Attachment B lists findings which affect programs directly administered by federal agencies. The federal agencies shown should contact you to resolve these findings. Your audit report may also contain general internal accounting control findings and management report comments not referenced in Attachments A and B. These findings do not appear to affect federal financial assistance programs. Therefore, we have not identified them for resolution action. However, you should ensure your audit report for fiscal year 1992-93 addresses these findings. Your audit satisfies all financial and compliance audit requirements under individual federal assistance programs. However, state and federal agencies may make any additional audits which are necessary to carry out their responsibilities under federal laws and regulations. State and federal agencies may contact you to arrange for additional audits. If you have any questions regarding this letter and its attachments, please contact a member of my Single Audits staff at (916) 324-6442. Sincerely, Linton K. Armstrong, Chief Single Audits Branch Division of Audits CKA/svz Attachments cc: State and Federal Funding Agencies (excluding U.S. Department of Housing and Urban Development and U.S. Department of Interior) Independent Auditor Auditor-Controller (Counties Only) (w/o encl .) Director of Finance (Cities Only) (w/o encl .) SCO-Local Government Fiscal Affairs (Special Districts Only) DATE: 03/15/93 ATTACHMENT A AUDIT REPORT FINDINGS - STATE AGENCIES County of Contra Costa FEDERAL AGENCY NAME PROGRAM NAME CATALOG PAGE EN -------------------- ---------------------------------------- ------- ------- Department of Employment Development Job Training Partnership Act (JTPA) 17.250 28 2 Department of Social Services DSS Program-Crosscutting Issue 01.518 1 4 Food Stamps 10.551 24 2 Food Stamps 10.551 24 2 (C*1992) Assist. Pmts.-Maint. Assistance 93.020 26 2 (C*1992) Assist. Pmts.-Maint. Assistance 93.020 2 4 (0*1992) Assist. Pmts.-Maint. Assistance 93.020 2 4 (0*1992) Child Support Enforc. (IV-D) 93.023 27 2 (C*1992) Child Support Enforc. (IV-D) 93.023 27 2 Foster Care - Title IV-E 93.658 25 2 Foster Care - Title IV-E 93.658 2 4 Foster Care - Title IV-E . 93.658 25 2 State Controller's Office Cross-Cutting Issues 99.999 4 4 DATE: 03/15/93 ATTACHMENT B AUDIT REPORT FINDINGS - FEDERAL AGENCIES County of Contra Costa FEDERAL AGENCY NAME PROGRAM NAME CATALOG PAGE EN -------------------- ---------------------------------------- ------- ------- U.S. Department of Housing and Urban Development Community Dev Block Grants/Entitlement G 14.218 29 2 Community Dev Block Grants/Entitlement G 14.218 3 4 U.S. Department of Health and Human Services Admin. Children Youth Families-HeadStart 93.600 30 2 Admin. Children Youth Families-HeadStart 93.600 2 4 Admin. Children Youth Families-HeadStart 93.600 2 4 Admin. Children Youth Families-HeadStart 93.600 30 2 Admin. Children Youth Families-HeadStart 93.600 30 2