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HomeMy WebLinkAboutMINUTES - 05051998 - C64 TO: BOARD OF SUPERVISORS MOM: TONY COL6N, DIRECTOR COMMUNITY SERVICES DEPARTMENT DATE: May 5, 1998 SUBJECT: AUTHORIZATION TO RESPOND TO LETTER FROM U.S DEPARTMENT OF HEALTH AND HUMAN SERVICES. SPECIFIC REQUEST(S)OR"COMMENDATION(S)&BACKGROUND AND JUSTIFICATION I. RECOMMENDED ACTION: AUTHORIZE the Community Services Director to submit a letter of response to the U.S. Department of Health and Human Services (HHS). HHS is requesting a'response to the findings and recommendations for the Head Start program outlined in the County audit performed by KPMG Peat Marwick for the period from July 1, 1995 through June 30, 1996. II. FINANCIAL IMPACT: This action requires no funding. III. REASONS FOR RECOMMENDATIONS/BACKGROUND: See attached. CONTINUED ON ATTACHMENT YES SIGNATURE: RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE APPROVE -OTHER. MAY 5, 1998 X ACTION OF BOARD ON APPROVED AS RECOMMENDED OTHER VOTE OF SUPERVISORS I HEREBY CERFiTY THAT THIS IS A TRUE X UNANIMOUS(ABSENT ) AND CORRECT COPY OF AN ACTION TAKEN AYES: NOES: AND ENTERED ON THE MMUTES OF THE HOARD ABSENT: ABSTAIN: OF SUPERVISORS ON THE DATE SHOWN. CONTACT: TONY CoLbN,313-7350 ATTESTED _ PHIL ffATPR,CfXRK OF THE BOARD OF CC: CAO SUPERVISDRS..-AND COUNTY ADMINISTRATOR CSD / BY DEPUTY M382 (10199) Office of inspector General z DEPARTMEN'r OF HEALTH&HUMAN SERVICES Office of Audit Services �y ;tYYI]d Lucas Place, Room 514 323 West 5th Street Kansas City, Missouri 54145 MAR 0 510 CIN A-09-98-50680 BOARD OF SUPERVISORS CONTRA COSTA COUNTY CALIFORNIA FINANCE BUILDING,ROOM 143 625 COURT STREET MARTINEZ, CALIFORNIA 94553-1282 Bear Beard Members: We have received the audit report on the County for the period July 1, 1995 through June 30, 1996.' The audit was performed by KPMG PEAT MARWICK, Certified Public Accountants. The report was reviewed and forwarded to us by the California State Controller's Office(SCO), acting as the cognizant audit agency,under an agreement with the HHS Office of Audit Services. The SCO indicated that the report met the requirements of the'Office of Management and Budget Circular A-128. We invite your attention to the findings and recommendations as summarized in Attachment A. Final determinations with respect to actions to be taken on Department of Health and Human Services(HEIS)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: HHBE�.OI• TO1V ICTAL Assistant Regional Administrator Office of Fiscal Operations Administration for Children and Families,HHS 50 United Nations Plaza,Room 450 San Francisco, CA 94102 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 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(C" should be referenced in all correspondence relating to this report. please do not send your comments to the Lucas place address. CiN A-09-98-50680 -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.) Sincerely, ay Lazorchak,Director tor External Audit Review Center C Attachment ATT CH,MENT A Page 1 of 1 CIN A-09-98-50680 Recomm ead'ation rtes Xutton Codes lt�g Alrt #1rxt, Agency t �t+�xnmendattas 212913100 69 N/A HHS/ACYF Subrecipient Monitoring. This is a repeat finding. We recommend procedures be implemented to ensure questioned costs are identified and recovered. 033918100 70 N/A HHSIACYF Indirect Cost Rate Proposals. We recommend procedures be implemented to ensure an indirect cost rate proposal is prepared and submitted in a timely manner. 317923100 71 N/A HHS/ACYp Attendance Log Reconciliation. We recommend procedures be implanted to ensure monthly attendance records are reconciled to . daily attendance sheets. 212908100 72 N/A HHS/ACYF Noncompliance. We recommend procedures be implanted to ensure compliance with all Federal regulations. Attachment A Page-1 of 1 CIN A-09-98-50680 Community Services Department of Conta Costa County Response to Audit Report for the Period July 1,1995 through June 30, 1996 Performed by KPMG PLAT MARWICK Recommendation 212913100: 5ubrecipient Monitoring. Recommend procedures be implemented to ensure questioned costs are identified and recovered. Response: Concur. We have recently hired a full-time monitor to monitor Community Service programs. Dart of her duties will be to review costs submitted by the subrecipients and disallow any questionable cost and recover any inappropriate paid these subrecipients. The potential misappropriated expenditures by one of our subrecipients mentioned in the audit reports is still under investigated by the Office of the Inspector General. Recommendation 033918100: Indirect Cost Rate Proposal. Recommend procedures be implemented to ensure an indirect cost rate proposal is prepared and submitted in a timely manner. Response: Concur. We are in the process of developing cost allocation methodology to satisfy our State contracts. These procedures are being tested and evaluated for both accuracy and appropriateness. The Department will seep approval from the Federal Administration for Children and Families for the indirect cost allocation plan for the entire Department. Estimated Completion Date: May 31, 1998. Recommendation 317923100: Attendance Log Reconciliation. Recommended implanting procedures to ensure monthly attendance records are reconciled to daily attendance sheets. Response: Concur. We have taken actions to ensure that attendance logs are properly prepared and controlled. Under the new procedure the Division office receives all supporting daily attendance sheets as well as the Monthly Attendance Deporting Forms. This allows better control of the attendance sheets and allows reconciliation to the Monthly Attendance Reporting Forms. Recommendation 212308100: Recommend procedures be implanted to ensure compliance with all Federal Regulations. Response: Concur. We have implemented procedures that we believe will ensure compliance with Federal regulations. Auditors of the federal government as well as the County Administrator have performed additional reviews of the County's Head Start program. They stated that there has been extensive improvement and that the program is now considered substantially in compliance. .