HomeMy WebLinkAboutMINUTES - 03161999 - C120 C.120
THE BOARD OF SUPERVISORS OF
CONTRA COSTA COUNTY,CALIFORNIA
Adopted this Order on March 16, 1999 by the following vote:
AYES: Supervisors Gioia,Uilkem.a, Gerber, DeSaulnier and Caneiamilla
NOES: bone
ABSENT. None
ABSTAIN: None
SUBJECT: Correspondence
0.120 LETTER,received March 9, 1999, from Ray Lazorchak, Director,National
External Audit Review Center,Department of Health and Human Services,
transmitting audit results.
*****REFERRED TO COUNTY ADMINISTRATOR,AUDITOR-CONTROLLER,
COMMUNITY SERVICES DIRECTOR AND FRANCE COMMITTEE.
IT IS BY THE BOARD ORDERED that the above recommendations as noted ** " ' )
are APPROVED,
I HEREBY CERTIFY THAT THIS IS A TRUE AND
CORRECT COPY OF AN ACTION TAKEN AND
ENTERED ON THE MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
ATTESTED 1 _Ml 44
Mil Batchelor,Clerk of the Board of
Supervisors and County Administrator
By €.� +. `fid • Deputy
c.c.Correspondents (1)
County.Administrator
Auditor-Controller
Community Services Director
Finance Committee
�3 EP TMEN. of HEALTH�HUAN SERVICES Office of Auditc Inspector ices General
Ct'fEca of Audit Services
4
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`tffiY83G 6�v
Lucas Piece, Room 514
323 West at: Street
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Kansas City, Missouri 64105
�� A-09-99-56213
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jjAR 0 4 1999
BOARD OF SUPERVISORS
CONTRA COSTA COUNTY CALIFORNIA
FINANCE BUILDING, ROOM 103
625 COURT STREET
MARTINEZ, CALIFORNIA 94553-1282
Dear Board Members:
We have completed our review of the audit report on the County for the period July 1, 1996
through June 30, 1997. Based on our review,we believe the audit,performed by MACIAS,
GINI AND COMPANY, Certified Public Accountants,met Federal audit requirements.
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:
HHfiRESOLUTION OFFICIAL
Office of Audit Resolution and Cost Policy
Department of Health and Human Services
Room 522E, Humphrey Building
200 Independence Avenue, S.W.
Washington, D.C. 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.
Please include your Entity Identification Number with all future audit reports.
CIN A-09-99-56213 -Page 2
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(815)374-671.4.
Sincerely,
/ ay Lazorchak, Director
National External Audit Review Center
Attachment
AT-TA-CH=ENT A
Page I of 2
CIN A-09-99-56213
Recommendation Resolution
Cortes Page AmountAgenC3' Recommendations
Single Audit Reports
212913100 16 N/A HHS/ACYF Head Start-Finding 1. This is a repeat finding.
We recommend procedures be implemented to
ensure questioned costs are identified and
recovered.
03391.2100 16 NtA HHS/ACYF Head Start-Finding 2. This is a repeat finding,
We recommend procedures be implemented to
ensure an indirect cost rate proposal is prepared
and submitted in a timely manner.
Memorandum on Internal Control Structure
3 N/A Footnote A Investment Compliance Audit.
4 N/A Footnote A Employee Benefits Payable.
4 N/A Footnote A Small Business Job Protection.Act of 1996.
4 N/A Footnote A Required Implementation of New Accounting
Standard.
5 N/A Footnote A New Auditing Standard on Fraud.
6 N/A Pass-Through Grantee Performance Report.
Entity
6 N/A Pass-Through Administrative Controls Over Eligibility.
Entity
209908100 6 N/A HHS/OARCP Reporting Requirements. We recommend
procedures be implemented to ensure Federal
assistance provided to subrecipients is
identified in the Schedule of Expenditures of
Federal Awards,
6 N/A Footnote A Davis-Bacon Act Compliance.
ATTR-CH iET.T_nb
'age 2 of 2
CIM A-09-99-56213
.Recommendation Resolution
codes Pale ,Amount Agency Recommendations
# # # # Footnote A: These findings and related
recommendations have not been identified for
formal Federal resolution by HHS. Appropriate
corrective action should be taken by Contra
Costa County, California, as recommended by
the auditors. This action could involve
necessary financial adjustments to Federal
program accounts and reports.