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TO: BOARD OF SUPERVISORS C onilr
Cot .
FROM: PHIL BATCHELOR, County Administrator County
DATE: April 6, 1999
SUBJECT: RESPONSE TO U.S. DEPARTMENT OF HEALTH AND HUMAN' ,
SERVICES FINDINGS ON ANNUAL COUNTY FINANCIAL AUDIT
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
APPROVE response to U. S. Department of Health and Human Services on findings and
recommendations on the County's annual financial audit and AUTHORIZE Chair of the Beard to
sign response transmittal letter.
BACKGROUND:
The U. S. Department of Health and Human Services(HHS) annually reviews the County's annual
financial audit report to ensure that it meets Federal audit requirements. After its review, HHS
makes findings and recommendations to the County that require written comment and follow-up
action. The attached response letter communicates to the HHR the statin of actions taken in
response to HHR's findings and recommendations of the County's fiscal year 1996-97 financial
Audit.
CONTINUED ON ATTACHMENT: YES SIGNATURE. e 'mss F
--_ RECOMMENDATION OF COUNTY ADMINISTRA c OPI RECOMMENDATION OF
BOARD COMMITTEE
COMMITTEE
APPROVE OTHER
SIGNATURE(S):
---ACTION OF BOARD ON------ Ap r i d 6 . 1 9 9 9 AS
RECOMMENDED XX OTHER
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
XX UNANIMOUS(ABSENT__-_ -- - - ) AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED April 6 , 1999
CONTACT: JULIE ENEA (925)335-1077 PHIL BATCHELOR,CLERK OF THE
BOARD OF SUPERVISORS AND
COUNTY ADMINISTRATOR
CC: COUNTY ADMINISTRATOR
AUDITOR-CONTROLLER
COMMUNITY SERVICES DEPARTMENT
8 DEPUTY
Audit Response March 30, 1999
Page 2
1999. Indirect casts are currently- being allocated in accordance with this
proposal.
Recommendation No. 209908100 — Reporting Requirements: recommend
procedures be implemented to ensure Federal assistance provided to
subrecipients is identified in the Schedule of Expenditures of Federal
Awards.
Response: Concur. The County Auditor-Controller has incorporated columns
for this additional information on the forms it sends departments to annually
inventory Federal financial assistance. The County's 1997-98 Single Audit
Report contains a schedule of amounts provided to subrecipients, including their
CPDA numbers.
Please contact us if you should require further information.
Sincerely,
CIAMILLA
C a` an, Board of Supervisors
Cc: Scott Tandy, Chief Assistant County Administrator
Tony Colon; Director, Community Services Department
Ken Corcoran, Auditor-Controller
DUntty Administrator Contra Board of Supervisors
Costa jy John M. Glola
County Administration Sui!dirg '`.+//�"�1(�} a 7• �JiS!fiCt
651 Pine Street,11'"Floor �,j�•7 i• Gayle B.Uilkema
Mar!nez, Callo-nia 94553-1291 /"County
21 Disinct
C
(925) 335-1080 ( donna Gerber
(925)335-1098 FAX 3"1 District
Mark DeSaulnler
Phil Batchelor 41 District
County Administrator ."
'' Joe Ganclamllla
61 District
_ a
March 30, 1999
HHS Resolution 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
RE: CIN A-09-99-55213
Dear Sir or Madam:
Contra Costa County is in receipt of your summary of the findings and
recommendations of the County's 1996-97 audit report (prepared by Macias, Gini
and Co.). Following are the County's responses to the recommendations.
Recommendation No. 212913100 - Subrecipient Monitoring: recommend
procedures be implemented to ensure questioned costs are identified and
recovered.
Response: Concur. The Community Services Department has added a full-time
position to monitor its programs. Part of this individual's duties is to review costs
submitted by the subrecipients and disallow any questionable costs. The
potential misappropriated expenditures by one the subrecipient mentioned in the
audit report are still under investigation by the Office of the Inspector General.
Recommendation No. 033912100 — Indirect Cost Rate Proposal:
Recommend procedures be implemented to ensure an indirect cost rate
proposal (ICRP) is prepared and submitted in a timely manner.
Response: Concur. The Community Services Department's ICRP has been
approved by the Department of Health and Human Services effective January 1,