HomeMy WebLinkAboutMINUTES - 05012001 - C.49 G�9
TO: BOARD OF SUPERVISORS `.. ....-....= Contra
-_
FROM: JOHN SWEETEN, County Administrator '
Costa
DATE: MAY 1, 2001
T'3'�
SUBJECT: TRANSMITTAL OF SINGLE AUDIT REPORT FOR COUCounty
FISCAL YEAR ENDED JUNE 30, 2000
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
RECEIVE the Single Audit Report prepared by the accounting firm of Macias, Gini & Co. for the
fiscal year ended June 30, 2000 and REFER it to the Board's Finance Committee and the County
Administrator for review and follow-up.
BACKGROUND:
Under federal law, programs administered by Contra Costa County that are fully or partially
funded with federal funds are subject to an annual review called the single audit. The purpose of
the single audit is to review and determine compliance and integrity of federally funded
programs. Macias, Gini & Co., LLP, an-independent certified public accounting firm, conducted
the audit and has submitted it to the County.
I.n November 1999, the Board of Supervisors established a policy and procedure for addressing
the annual findings and recommendations of the County's external auditors. The policy directs
that all letters from the County's independent audit firm addressed to the Board be referred to the
Board's Finance Committee, accompanied by a copy of the prior year's audit findings and
recommendations. When the Finance Committee schedules the audit report for consideration, it
will be accompanied by a report from the County Administrator that identifies what corrective
action has been taken or is planned to be taken on each audit recommendation.
CONTINUED ON ATTACHMENT: ✓YES SIGNATURE:
--------- ----------------------------- ----------------------- - -- --- -- ------
,/R�COMMENDATION OF COUNTY ADMINISTRATOR RECOMMEN AT ON OF BOARD COMMITTEE
if-APPROVE OTHER
SIGNATURE(S).
---------------- ---------------- ------------ ------ ----- ---
ACTION OF BO ON ���/T dc1/ APPROVE AS RECOMMENDED.- 43-T!
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED t2f.4, D
CONTACT: -JOHN SWEITEN,CLERK OF THE
BOARD SUPERVISORS AND
COUNTY ADMINISTRATOR
CC: COUNTY ADMINISTRATOR
AUDITOR-CONTROLLER
ANTHONY ENEA,STAFF,FINANCE COMMITTEE
..--
BY EPUTY
COUNTY OF CONTRA COSTA
Single Audit Reports
Year Ended June 30, 2000
COUNTY OF CONTRA COSTA
Single Audit Reports
Year Ended June 30, 2000
Table of Contents
Page(s)
Independent Auditor's Report on Supplemental Schedule of
Expenditures of Federal Awards and Supplemental Schedules
of Revenue and Expenditures .......................................................................... 1
Supplemental Schedule of Expenditures of Federal Awards ......................................2 - 6
Notes to the Supplemental Schedule of Expenditures of Federal Awards.......................7 - 8
Independent Auditor's Report on Compliance and on Internal Control
Over Financial Reporting Based on an Audit of General Purpose
Financial Statements Performed in Accordance with
Government Auditing Standards ................................................................. 9- 10
Independent Auditor's Report on Compliance with Requirements
Applicable to Each Major Program and on Internal Control over
Compliance in Accordance with OMB Circular A-133 .......................................11-12
Schedule of Findings and Questioned Costs ........................................................13-14
Summary Schedule of Prior Audit Findings ........................................................15-17
Supplemental Schedules of Revenue and Expenditures prepared by the Contra
Costa Community Services Department, Schedules 1 through 12................................18-29
R1rincrs Mt. Diablo Plaza
Kenneth A.Macias,Managing Partner 2175 N.California Boulevard
""" .... ...... Frnest J.Gini Suite 620
Kevin J.O'Connell Walnut Creek,CA 94596-3565
Macias,Gini&C011ll):111V i.:.r
G.,W..d Punlic Accountants and Richard A.Green 925.274.0190
A4ag n m ow Consultants Jan A. Rosati
925.274.35.19 f,,x
James V.Godsey
www.maciasgini.com
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTAL SCHEDULE OF
EXPENDITURES OF FEDERAL AWARDS AND SUPPLEMENTAL
SCHEDULES OF REVENUE AND EXPENDITURES
Board of Supervisors
County of Contra Costa, California
We have audited the general purpose financial statements of the County of Contra Costa, California
(the County), as of and for the year ended June 30, 2000, and have issued our report thereon dated
December 4, 2000. These general purpose financial statements are the responsibility of the County's
management. Our responsibility is to express an opinion on these general purpose financial statements
based on our audit.
We conducted our audit in accordance. with generally accepted auditing standards, the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States, and the provisions of Office of Management and Budget (OMB) Circular
A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and
OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about
whether the general purpose financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose
financial statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall general purpose financial statement
presentation. We believe that our audit provides a reasonable basis for our opinion.
Our audit was performed for the purpose of forming an opinion on the general purpose financial
statements of the County taken as a whole. The accompanying Supplemental Schedule of Expenditures
of Federal Awards (the Schedule) is presented for purposes of additional analysis as required by OMB
Circular A-133. The accompanying Supplemental Schedules of Revenue and Expenditures (the
Supplemental Schedules) are presented for purposes of additional analysis as required by the State
Department of Community Services and Development. The Schedule and Supplemental Schedules are
not a required part of the general purpose financial statements. Such information has been subjected to
the auditing procedures applied in the audit of the general purpose financial statements and, in our
opinion, is fairly stated, in all material respects, in relation to the general purpose financial statements
taken as a whole.
Certified Public Accountants
Walnut Creek, California
December 4, 2000
OFFICE LOCATIONS
tiacramento Los Angeles • Fresno • San Francisco Bay Area
1
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
U.S.DEPARTMENT OF AGRICULTURE
Pass-Through State Department of Aging:
Food Distribution 10.550 $ 369,056 $
Nutrition Program for the Elderly(Commodities) 10.570 208,917 -
Pass-Through State Department of Social Services:
Food Stamp Cluster.
Food Stamps Program 10.551 23,109,061 -
State Administrative Matching Grants for Food Stamp Program 10.561 4,071,397 -
Pass-Through State Department of Education:
Special Supplemental Nutrition Program
for Women,Infants and Children 10.557 1,830,457
TOTAL U.S.DEPARTMENT OF AGRICULTURE $ 29,588,888 $ -
U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Direct Programs:
Community Development Block Grants/Entitlement Grants 14.218 $ 5,728,861 4,104,606
Emergency Shelter Grants Program 14.231 256,830 143,469
Supportive Housing Program 14.235 261,498 261,498
HOME Investment Partnerships Program 14.239 1,398,184 1,121,205
Housing Opportunities for Persons with AIDS 14.241 . 112,039 104,001
Healthy Home Initiative Grants 14.901 91,436 -
TOTAL U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT $ 7,848,848 $ 5,734,779
U.S.DEPARTMENT OF JUSTICE
Direct Programs:
Juvenile Justice and Delinquency Prevention-Special Emphasis 16.541 $ 1,526,497 $ 1,003,184
Drug Court Discretionary Grant Program 16.585 116,359 23,690
Grants to Encourage Arrest Policies 16.590 30,966 -
Local Law Enforcement Block Grant 16.592 216,196
State Criminal Alien Assistance Program 16.606 304,133 -
Public Safety Partnership and Community Policing Grants 16.710 217,140 5,543
Sub-Total of Direct Programs 2,411,291 1,032,417
(Continued)
See notes to the supplemental schedule of expenditures of federal awards.
2
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor[Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
(Continued)
U.S.DEPARTMENT OF JUSTICE
Pass-Through California State Board of Corrections:
Violent Offender Incarceration and
..Truth in Sentencing Incentive Grants 16.586 $ 488,593 $ -
Pass-Through State Office of Criminal Justice Planning:
Juvenile Accountability Incentive Block Grants 16.523 186,998 -
Crime Victim Assistance . 16.575 70,011
Byrne Formula Grant Program 16.579 651,065
Violence Against Women Formula Grants 16.588 236,251
State Identification Systems Grant Program 16.598 54,390 -
Sub-Total of Pass-Through Programs 1,687,308
TOTAL U.S.DEPARTMENT OF JUSTICE $ 4,098,599 $ 1,032,417
U.S.DEPARTMENT OF LABOR
Pass-Through State Department of Employment Development:
Job Training Partnership Act Cluster:
Employment and Training Assistance-Dislocated Workers 17.246 $ 2,663,608 $ 2,006,970
Job Training Partnership Act 17.250 3,018,834 2,942,813
TOTAL U.S.DEPARTMENT OF LABOR $ 5,682,442 $ 4,949,783
U.S.DEPARTMENT OF TRANSPORTATION
Direct Program:
Airport Improvement Program 20.106 $ 211,388 $ -
Pass-Through State Department of Transportation:
Highway Planning and Construction 20.205 1,403,112 -
Pass-Through State Office of Traffic Safety:
State and Community Highway Safety 20.600 95,875
Sub-Total of Pass-Through Programs 1,498,987
TOTAL U.S.DEPARTMENT OF TRANSPORTATION $ 1,710,375 $
(Continued)
See notes to the supplemental schedule of expenditures of federal awards.
3
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
(Continued)
ENVIRONMENTAL PROTECTION AGENCY
Direct Programs:
Surveys,Studies,Investigations and Special Purpose Grants 66.606 $ 102,000 2,301
Solid Waste Management Assistance 66.808 30,000 $ -
CEPP Technical Assistance Grants Program 66.810 20,500 -
Enviromental Education Grants 66.951 30,000
TOTAL ENVIRONMENTAL PROTECTION AGENCY $ 182,500 $
U.S.DEPARTMENT OF ENERGY
Direct Program:
Office of Science Financial Assistance Program 81.049 $ 2,169 $ -
Pass-Through State Department of
Community Services and Development:
Weatherization Assistance for Low-Income Persons 81.042 72,571 31,010
TOTAL U.S.DEPARTMENT OF ENERGY $ 74,740 $ 31,010
FEDERAL EMERGENCY MANAGEMENT AGENCY
Pass-Through United Way:
Emergency Food and Shelter National Board Program 83.523 $ 20,000 $ 20,000
Pass-Through State Office of Emergency Services:
Emergency Management-State and Local Assistance 83.552 92,775 11,970
Public Assistance Grants 83.544 70,322 -
TOTAL FEDERAL EMERGENCY MANAGEMENT AGENCY $ 183,097 $ 31,970
U.S.DEPARTMENT OF EDUCATION
Pass-Through State Department of Alcohol and Drug Programs:
Information People Program 84.035 $ 25,300 $ 25,300
Safe and Drug-Free Schools and Communities-State Grants 84.186 102,148 86,182
TOTAL U.S. DEPARTMENT OF EDUCATION $ 127,448 $ 111,482
(Continued)
See notes to the supplemental schedule of expenditures of federal awards.
4
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
(Continued)
U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES
Direct Programs:
Special Programs for the Aging-Title IIV,Chapter 3-Programs
for Prevention of Elder Abuse,Neglect,and Exploitation 93.041 $ 12,604 $
Special Programs for the Aging-Title VII,Chapter 2-
Long Term Care Ombudsman Services for Older Individuals 93.042 22,278
Health Center Grants for Homeless Population 93.151 214,169
Hansen's Disease National Ambulatory Care Program 93.215 297,953
Consolidated Knowledge Development and Application Program 93.230 143,597 60,352
Head Start 93.600 14,074,994 1,456,788
Sub-Total of Direct Programs 14,765,595 1,517,140
Pass-Through State Department of Aging:
Special Programs for the Aging-Tide III,Part F- Disease
Prevention and Health Promotion Services 93.043 11,390
Aging Cluster:
Special Programs for the Aging-Title I11,Part B-
Grants for Supportive Services and Senior Centers 93.044 791,806 -
Special Programs for the Aging-Title III,Part C-
Nutrition Services 93.045 1,021,161 -
Special Programs for the Aging-Title III,Part D-In Home
Services for Frail Older Individuals 93.046 25,729 -
Health Care Financing Research,Demonstrations and Evaluations 93.779 41,377 -
Pass-Through State Department of Alcohol and Drug Programs:
Block Grant for Community Mental Health Services 93.958 1,463,705 280,000
Block Grant for Prevention and Treatment of Substance Abuse 93.959 5,925,193 4,048,616
Pass-Through State Department of
Community Services and Development:
Low-Income Home Energy Assistance 93.568 445,291 146,041
Community Services Block Grant 93.569 471,433 87,244
Pass-Through State Department of Health Services:
Project Grants and Cooperative Agreements for
Tuberculosis Control Programs 93.116 325,442 -
Acquired Immunodeficiency Syndrome(AIDS)Activity 93.118 623,475 88,000
(Continued)
See notes to the supplemental schedule of expenditures of federal awards.
5
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
(Continued)
U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES
Pass-Through State Department of Health Services,Continued:
Centers for Research and Demonstration for Health Promotion
and Disease Prevention 93.135 $ 923,682 $ 505,161
Injury Prevention and Control Research and
State and Community Based Programs 93.136 12,000 -
Projects for Assistance in Transition from Homelessness(PATH) 93.150 39;982 39,982
Disabilities Prevention 93.184 1,046,647 -
Immunization Grants 93.268 352,882 80,792
HIV Emergency Relief Project Grants 93.914 1,507,256 793,118
HIV Care Formula Grants 93.917 301,563 13,251
Health Programs for Refugees 93.987 50,000 -
Matemal and Child Health Services Block Grant to the States 93.994 1,152,310 1,737
Pass-Through State Department of Social Services:
Promoting Safe and Stable Families 93.556 587,544 -
Temporary Assistance to Needy Families 93.558 94,694,676 -
Child Support Enforcement 93.563 15,608,119 -
Refugee and Entrant Assistance-State Administered Programs 93.566 199,351 -
Child Care and Development Block Grants 93.575 4,184,590 -
Child Care Mandatory and Matching Funds of the
Child Care and Development Fund 93.596 1,532,775 -
Adoptions Incentive Payments 93.603 44,182 -
Child Welfare Services-State Grants 93.645 1,557,155 -
Adoption Opportunities 93.652 88,056 -
Foster Care-Title IV-E 93.658 24,595,579 -
Adoption Assistance 93.659 1,678,708 -
Social Services Block Grant 93.667 2,920,421 -
Independent Living 93.674 466,042 -
Medical Assistance Program 93.778 9,578,723 -
Sub-Total of Pass-Through Programs 174,268,245 6,083,942
TOTAL U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES $ 189,033,840 $ 7.601,082
OFFICE OF TME PRESIDENT
Pass-Through San Mateo County Sheriff:
High Intensity Drug Trafficking Area(PL 105-61) 99.999 $ 80,852 $ -
TOTAL OFFICE OF THE PRESIDENT $ 80,852 $ -
TOTAL EXPENDITURES OF FEDERAL AWARDS $238,611,629 $ 19,492,523
See notes to the supplemental schedule of expenditures of federal awards.
6
COUNTY OF CONTRA COSTA
Notes to the Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
(1} General
The Supplemental Schedule of Expenditures of Federal Awards (the Schedule) presents the
activity of all federal award programs of the County of Contra Costa, California (the County).
The County's reporting entity is defined in note IA of the County's general purpose financial
statements. Federal awards received directly from federal agencies, as well as federal awards
passed through to the County from other governmental agencies, are included on the Schedule.
(2) Basis of Accounting.
The Schedule is presented using the modified accrual basis of accounting for governmental
funds and full accrual basis of accounting for proprietary funds, which are described in note
1C to the County's general purpose financial statements.
(3) Relationship to General Purpose Financial Statements
Federal award expenditures are primarily reported in the County's general purpose financial
statements in the general fund and special revenue funds. Revenues and expenditures related to
the value of food stamps issued under the Food Stamps Program are not reflected in the
County's general purpose financial statements as they are non-cash..awards. Expenditures
related to the Food Distribution Program are not reflected in the County's general purpose
financial statements as these represent aid-in-kind.
(4) Loan Programs
The County and the Housing Authority of the County of Contra Costa have provided loans
under several U.S. Department of Housing and Urban Development programs. These loans
are made to carry out activities for affordable housing and economic development. The
programs are administered both internally and by servicing and trust arrangements with
financial institutions to collect loan-repayments. The funds will be returned to the County
program upon repayment of the principal and interest, and will be recorded as program income
at that time. Loans outstanding at June 30, 2000 were $ 21,819,595.
(5) Programs Funded Through the State Department of Community Services and
Development
The following table, requested by the State, is a summary of expenditures for selected
programs funded through the State Department of Community Services and Development for
the year ended June 30, 2000:
Federal
CFDA Number Description Amount
81.042 Weatherization Assistance for Low-Income.Persons $ 72,571
93.568 Low-Income Home Energy Assistance 445,291
93.569 Community Services Block Grant 471,433
The detail of these programs, by contract, is included in the Supplemental Schedules section of
this report. The amounts reported in the Supplemental Schedules are on the cash basis.
7
COUNTY OF CONTRA COSTA
Notes to the Supplemental Schedule of Expenditures of Federal Awards(Continued)
Year Ended June 30,2000
(6) Programs Funded through the State Office of Criminal Justice Planning
Following is a summary of revenues and expenditures by contract for programs funded by the
State Office of Criminal Justice Planning:
Total
Federal Federal
Contract CFDA Grant Personnel Operating Revenues/
Number Number Amount Services Expenditures Equipment Expenditures
IP99010070 16.523 $ 188,749 $ -- $ -- $ 186,998 $ 186,998
AA96010070 16.575 70,011 65,011 5,000 -- 70,011
DC97100070 16.579 653,522 626,506 17,516 7,043 651,065
PU98010070 16.588 220,000 119,909 1,797 -- 121,706
VW97180070 16.588 114,545 99,865 4,778 9,902 114,545
IT97010070 16.598 183,716 -- 34,813 19,577 54,390
8
Partners Mt.Diablo Plaza
Kenneth A.Macias,Managing Partner 2175 N.California Boulevard
`';'................. Ernest J.Gini Suite 620
N;:
Kevin J.O'Connell Walnut Creek,CA 94596-3565
Macias,Giril Company I.I.r
Richard A.Green
Certified Public A.c�t��t,r,ts 1"d 925.274.0190
Ma .g..ent Consultants Jan A. Rosati
925.274.3819 tnx
James V.Godsey
www.maciasgini.com
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAL
CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF GENERAL
PURPOSE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
Board of Supervisors
County of Contra Costa, California
We have audited the general purpose financial statements of the County of Contra Costa, California
(the County), as of and for the year ended June 30, 2000, and have issued our report thereon dated
December 4, 2000. We conducted our audit in accordance with generally accepted auditing standards
and the standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the County's general purpose financial
statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct
and material effect on the determination of general purpose financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit and,
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance that are required to be reported under Government Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the County's internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinion-on
the general purpose financial statements and not to provide assurance on the internal control over
financial reporting. Our consideration of the internal control over financial reporting would not
necessarily disclose all matters in the internal control over financial reporting that might be material
weaknesses. A material weakness is a condition in which the design or operation of one or more of the
internal control components does not reduce to a relatively low level the risk that misstatements in
amounts that would be material in relation to the general purpose financial statements being audited
may occur and not be detected within a timely period by employees in the normal course of performing
their assigned functions. We noted no matters involving the internal control over financial reporting
and its operation that we consider to be material weaknesses.
OFFICE LOCATIONS
Sacramento • Los Angeles • Fresno • San Francisco Bay Area
9
This report is intended solely for the information and use of the Board of Supervisors, County
management, and federal awarding agencies and pass-through entities, and is not intended to be and
should not be used by anyone other than these specified parties.
Certified Public Accountants
Walnut Creek, California
December 4, 2000
10
Partners Mt. Diablo Plaza
r
Kenneth A.Macias,Managing Partner 2175 N.California Boulevard
.. ............ Ernest J.Gini Suite 620
Kevin J.O'Connell Walnut Creek,C\94596-3565
Macias,Gini&Company LLP
Richard A.Green
Cortuioa Public Accountants and 925.274.0190
Manaycm ont Consultants Jan A. Rosati
925.274.31119 rax
James V.Godsey
wcvw.maciasgini.com
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH
REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE
WITH OMB CIRCULAR A-133
Board of Supervisors
County of Contra Costa, California
Compliance
We have audited the compliance of the County of Contra Costa, California (the County), with the types
of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular
A-133 Compliance Supplement that are applicable to each of its major federal programs for the year
ended June 30, 2000. The County's major federal programs are identified in the summary of auditor's
results section of the accompanying schedule of findings.and questioned costs. Compliance with the
requirements of laws, regulations, contracts and grants applicable to each of its major federal programs
is the responsibility of the County's management. Our responsibility is to express an opinion on the
County's compliance based on our audit.
We conducted our audit of compliance in accordance with generally accepted auditing standards; the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that
we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the
types of compliance requirements referred to above that could have a direct and material effect on a
major federal program occurred. An audit includes examining, on a test basis, evidence about the
County's compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.
Our audit does not provide a legal determination on the County's compliance with those requirements.
In our opinion, the County complied, in all material respects, with the requirements referred to above
that are applicable to each of its major federal programs for the year ended June 30, 2000. However,
the results of our auditing procedures disclosed an instance of noncompliance with those requirements,
which is required to be reported in accordance with OMB Circular A-133 and which is described in the
accompanying schedule of findings and questioned costs as item 00-1.
OFFICE LOCATIONS
Sacramento • Los Angeles • Fresno • San Francisco Bay Area
11
Internal Control Over Compliance
The management of the County is responsible for establishing and maintaining effective internal control
over compliance with the requirements of laws, regulations, contracts and grants applicable to federal
programs. In planning and performing our audit, we considered the County's internal control over
compliance with requirements that could have a direct and material effect on a major federal program
in order to determine our auditing procedures for the purpose of expressing our opinion on compliance
and to test and report on the internal control over compliance in accordance with OMB Circular A-133.
Our consideration of the internal control over compliance would not necessarily disclose all matters in
the internal control that might be material weaknesses. A material weakness is a condition in which the
design or operation of one or more of the internal control components does not reduce to a relatively
low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and
grants that would be material in relation to a major federal program being audited may occur and not
be detected within a timely period by employees in the normal course of performing their assigned
functions. We noted no matters involving the internal control over compliance and its operations that
we consider to be material weaknesses.
This report is intended solely for the information and use of the Board of Supervisors, County
management, and federal awarding agencies, and pass-through entities and is not intended to be and
should not be used by anyone other then these specified parties.
C �r ` �
Certified Public'Accountants
Walnut Creek, California
March 21, 2001
12
COUNTY OF CONTRA COSTA
Schedule of Findings and Questioned Costs
Year Ended June 30, 2000
Section I Summary of Auditor's Results
Financial Statements
Type of auditor's report issued on the financial
statements of the County of Contra Costa: Unqualified
Internal control over financial reporting:
♦ Material weakness(es) identified? No
♦ Reportable condition(s) identified that are not
considered to be material weaknesses? None reported
Noncompliance material to the financial statements
noted? No
Federal Awards
Internal control over major programs:
♦ Material weakness(es) identified? No
♦ Reportable condition(s) identified that are not
considered to be material weaknesses? None reported
Type of auditor's report issued on compliance for
major programs: Unqualified
Any audit findings disclosed that are required to be
reported in accordance with section 510(a) of OMB
Circular A-133? No
Identification of major programs:
CFDA Number Name of Federal Program
10.551/10.561 Food Stamps Cluster
14.218 Community Development Block Grant
17.246/17.250 Job Training Partnership Act Cluster
93.558 Temporary Assistance to Needy Families
93.575 Child Care and Development Block Grant
93.778 Medical Assistance Program
Dollar threshold used to distinguish between type A
and type B programs: $3,000,000
Auditee qualified as a low-risk auditee? Yes
13
COUNTY OF CONTRA COSTA
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2000
Section II Financial Statement Findings
No matters were reported.
Section III Federal Award Findings and Questioned Costs
Finding 00-1 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Child Care and Development Block Grant, CFDA Number 93.575 °
Passed through the State of California, Department of Social Services
Administered by the Contra Costa County Employment and Human Services Dept.
Criteria Circular A-133 requires that single audits must cover the entire operations of the
auditee. However, Circular A-133 provides auditees the option to meet the audit
requirements of the circular through a series of audits that cover an auditee's
departments, agencies, and other organizational units which expended or
otherwise administered federal awards during a fiscal year. However, this option
does not allow a program specific audit to be performed on a single program of
the auditee's departments, agencies and other organizational units.
Condition During the year, the County engaged Daoro Zydel & Holland (DZH), a CPA
firm, to perform an audit of the child development programs, as required by the
California Department of Education. In doing so, DZH performed a program
specific audit on the federal pass-through funds related to the child development
programs. Under the criteria above, conducting a program-specific audit on an
individual program of a department is not an option.
Context and Effect The purpose of the Single Audit Act is to eliminate redundant audit work on
federal award programs. By engaging DZH to audit a program that is already
covered by the County-wide Single Audit, the County is subject to a duplication
of audit effort and staff time.
Recommendation We suggest the County modify the terms of its engagement with DZH to exclude
a single audit opinion and data collection form.
Management's
Response Management concurs.
14
COUNTY OF CONTRA COSTA
Summary Schedule of Prior Audit Findings
Year Ended June 30, 2000
The following is the status of audit findings reported in the prior year's Schedule of Findings and
Questioned Costs.
Finding 99-1 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Supportive Housing Program, CFDA Number 14.235
Administered by the Contra Costa Health Services Department
As noted in the prior year, during our testing of the County's sub-recipient monitoring,
we noted that there was no appropriate documentation available for review supporting
the County's sub-recipient monitoring activities. There was no evidence to show that
these procedures were performed as required by the Single Audit Compliance Act. In
response to the finding, the Health Services Department had developed a plan to
address its monitoring of sub-recipients, and is in the process of implementation.
Status: The Department has implemented formal subrecipient monitoring procedures with
documentation kept on file.
Finding 99-2 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Supportive Housing Program, CFDA Number 14.235
Administered by the Contra Costa Health Services Department
Our prior year audit indicated that the County was unable to provide support for
financial data incorporated into the Grantee Annual Report. Thus we were unable to
reconcile the financial records examined during our audit.
Status: Adequate records are now being kept to support financial data reported in the Grantee
Annual Report.
Finding 99-3 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Head Start, CFDA Number 93.600
Administered by the Contra Costa County Community Services Department
The County failed to monitor a contractor who was constructing a playground under
the Davis-Bacon Act. Under this Act, the grantees are required to ensure that
contractors and subcontractors are paying prevailing wage rates to all laborers and
mechanics who work on construction contracts in excess of$2,000 financed by federal
assistance.
Status: The County now ensures that the General Services Department is aware of the funding
source for facility construction projects and other projects involving the Davis-Bacon
Act requirements and monitor the compliance with the Act. The contractor now
provides the County with certified payroll records to ensure that Davis-Bacon Act
requirements are monitored.
15
COUNTY OF CONTRA COSTA
Summary Schedule of Prior Audit Findings (Continued)
Year Ended June 30, 2000
Finding 99-4 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Block Grants for Prevention and Treatment of Substance Abuse,
CFDA Number 93.959
Passed through the State of California, Department of Alcohol and Drug Programs
Administered by the Contra Costa Health Services Department
The County's substance abuse services policy requires annual site visits of all sub-
recipients, in order to meet the federal requirements for sub-recipient monitoring, as
contained in the OMB Circular A-102 Common Rule. Two out of ten sub-recipients
selected for testing did not have an annual site visit, therefore the County is not in
compliance with its internal sub-recipient monitoring policy.
Status: Staffing constraints were the reason that site visits were not conducted in the prior
year. The County is now able to perform site visits as resources are now available to
do so.
Finding 99-5 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Temporary Assistance to Needy Families, CFDA Number 93.558
Passed through the State of California, Department of Social Services
Administered by the Contra Costa County Employment and Human Services Dept.
There were inadequate staffing issues in the CalWORKS program as the County
assigned cases to staff exceeding the caseload limit of 75. Therefore, the length of
training time required and the percentage of staff turnover meant inadequate staffing to
support the number of cases.
Status: The County has implemented a Corrective Action Plan as of June 2000. The Plan
involves random file selection and Ca1WORKS/Welfare to Work client case reviews.
These reviews are held once every three months in each of the four
Ca1WORKS/Welfare to Work district offices. The monitoring is performed by a
Quality Assurance Staff under the auspices of the Department's Administrative Bureau.
The results of the reviews are formally written up and discussed both collectively and
individually with each of the Workforce Services Bureau Operational Managers for
follow-up, and where necessary, immediate corrective action.The Workforce Services
Director, in conjunction with the Operational Division Managers, will continue to work
with the Personnel Department to ensure that vacant positions are filled in a timely
manner.
16
COUNTY OF CONTRA COSTA
Summary Schedule of Prior Audit Findings (Continued)
Year Ended June 30, 2000
Finding 99-6 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Child Support Enforcement - Title IV-D, CFDA Number 93.563
Passed through the State of California, Department of Social Services
Administered by the Contra Costa County Office of District Attorney
The County is required to submit the Child/Family and Spousal Support Payments-
Assistance Related Distribution/Disbursement Summary each month to the State. The
County incorrectly calculated the recoupment was to be allocated to the sponsoring
agencies on the Report.
Status: The County has now implemented the automation of the preparation of all the State and
Federal Reports. Management will now review all future reports for accuracy prior to
their submission.
17
SUPPLEMENTAL SCHEDULES
Schedule 1
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 99F-1907 CSBG(CFDA#93.569)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grantrevenue $ 399,043 $ 399,043 $ 512,404
TOTAL REVENUE $ 399,043 $ 399,043 $ 512,404
EXPENDITURES
Personnel:
Salaries&wages $ 73,209 $ 73,209 $ 162,615
Fringe benefits 22,697 22,697 52,984
Total Personnel 95,906 95,906 215,599
Non-Personnel:
Travel 5,652 5,652 15,629
Space 19,575 19,575 22,496
Consumable supplies 2,936 2,936 7,000
Equipment 4,381 4,381 3,750
Consultant services 2,572 2,572 8,000
Contract services 73,200 73,200 72,899
Subcontractors 87,244 87,244 140,294
Other costs 47,049 47,049 26,737
Total Non-Personnel 242,609 242,609 296,805
TOTAL EXPENDITURES $ 338,515 $ 338,515 $ 512,404
18
Schedule 2
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.99B-1109 ECIP(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant revenue $ 36,243 $ 36,243 $ 49,513
TOTAL REVENUE $ 36,243 $ 36,243 $ 49,513
EXPENDITURES
Administrative:
Salaries&wages $ 11,408 $ 11,408 $ 6,305
Fringe benefits 1,156 1,156 1,646
Facilities 346 346 125
Utilities - - -
Training - - 200
Equipment - - -
Telephone-communication 60 60 500
Travel In-State - - 150
Accounting 194 194 2,070
Audit costs - - -
Insurance-bonding - - -
Office supplies 125 125 500
Miscellaneous 1,661 1,661 283
Intake - - 7,400
Total Administrative 14,950 14,950 19,179
Program:
Outreach Cost(5%max.) 1 1 7,119
Wood/propane/oil - - -
Furnace repair - - -
Furnace repair replacement 23,215 23,215 23,215
Total Program 23,216 23,216 30,334
TOTAL EXPENDITURES $ 38,166 $ 38,166 $ 49,513
19
Schedule 3
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.9913-1009 Assurance 16 (CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 24,096 $ 24,096 $ 53,222
TOTAL REVENUE $ 24,096 $ 24,096 $ 53,222
EXPENDITURES
Program:
Assurance 16 Activities $ 23,890 $ 23,890 $ 50,561
Travel to CPUC's LIGB and AC Meetings(Optional) - - 2,661
Total Program 23,890 23,890 53,222
TOTAL EXPENDITURES $ 23,890 $ 23,890 $ 53,222
20
Schedule 4
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.99B-1109 HEAP Outreach(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 24,491 $ 24,491 $ 26,101
TOTAL REVENUE $ 24,491 $ 24,491 $ 26,101
EXPENDITURES
Program:
HEAP Outreach $ 17,973 $ 17,973 $ 26,101
TOTAL EXPENDITURES $ 17,973 $ 17,973 $ 26,101
21
Schedule 5
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.9913-1109 Weatherization (CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant revenue $ 216,285 $ 216,285 $ 291,112
TOTAL REVENUE $ 216,285 $ 216,285 $ 291,112
EXPENDITURES
Administrative:
Salaries&wages $ 1,292 $ 1,292 $ 3,500
Fringe benefits 400 400 1,085
Facilities 1,037 1,037 500
Utilities - - -
Equipment - - -
Telephone-communication - - 950
Training - - 350
Travel In-State 128 128 250
Accounting 6,384 6,384 13,150
Audit costs - - -
Insurance-bonding - - -
Office supplies 554 554 700
Miscellaneous 621 621 604
Intake 3,340 3,340 2,200
Total Administrative 13,756 13,756 23,289
Program:
Training 445 445 1,000
Travel In-State - - 700
Outreach 2,616 2,616 13,305
Dwelling assessment 6,129 6,129, 11,479
Equipment - - -
Weatherization materials 71,968 71,968 96,628
Labor 56,040 56,040 111,723
Storage 1,716 1,716 14,251
Vehicular insurance - - -
Transportation to Job Site - - -
Maintenance-Repair 9,323 9,323 15,517
Miscellaneous 1,033 1,033 3,220
Total Program 149,270 149,270 267,823
TOTAL EXPENDITURES $ 163,026 $ 163,026 $ 291,112
22
Schedule 6
COUNTY OF CONTRA COSTA.
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 99C-1209 Weatherization(CFDA#81.042)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 72,507 $ 72,507 $ 72,507
TOTAL REVENUE $ 72,507 $ 72,507 $ 72,507
EXPENDITURES
Administrative:
Salaries&wages $ 660 $ 660 $ 2,174
Fringe benefits 206 206 623
Facilities 193 193 375
Utilities - - -
Equipment - - -
Telephone-Communication 132 132 550
Travel In-State 5 5 100
Accounting 2,716 2,716 3,000
Insurance-Bonding - - -
Office Supplies 167 167 278
Miscellaneous 128 128 150
Total Administrative 4,207 4,207 7,250
Program:
Training and Technical Assistance 781 781 1,916
Std Program Operations-Other 47,389 47,389 35,187
Std Program Operations-Outreach - - 11,575
Std Program Operations-Intake 1,000 1,000 2,500
Std Program Operations-Client Educ 113 113 2,000
Liability Insurance - - -
Financial Audit - - -
Health and Safety 2,858 2,858 3,829
Leveraging - - -
Capital Intensive Prgm Operations 16,223 16,223 8,250
Total Program 68,364 68,364 65,257
TOTAL EXPENDITURES $ 72,571' $ 72,571 $ 72,507
23
Schedule 7
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.OOF-2108 CSBG(CFDA#93.569)
For the period July 1, 1999 through June 30,2000
Total Total.
Reported Budgeted
Amount Amount Amount
REVENUE
Grant revenue $ 84,971 $ 84,971 $ 543,756
TOTAL REVENUE $ 84,971 $ 84,971 $ 543,756
EXPENDITURES
Administrative:
Salaries&Wages $ 79,088 $ 79,088 $ 172,781
Fringe Benefits 21,134 21,134 66,906
Travel 8,817 8,817 24,100
Space(Rent/Lease) 3,584 3,584 19,800
Consumable Supplies 2,154 2,154 4,500
Equipment Lease/Purchase - - 1,920
Consultant Services - - 5,000
Contract Services - - -
Other Cost 18,141 18,141 21,706
Total Administrative 132,918 132,918 316,713
Program:
Salaries&Wages - - 16,669
Fringe Benefits - - 6,454
Travel - - -
Space(Rent/Lease) - - -
Consumable Supplies - - -
Equipment Lease/Purchase - - -
Consultant Services - - -
Contract Services - - 53,000
Other costs - - -
Subcontractors - - 150,920
Total Program: - - 227,043
TOTAL EXPENDITURES $ 132,918 $ 132,918 $ 543,756
24
Schedule 8
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.OOb-1209 ECIP(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 21,961 $ 21,961 $ 44,278
TOTAL REVENUE $ 21,961 $ 21,961 $ 44,278
EXPENDITURES
Administrative:
Salaries&Wages $ 21,132 $ 21,132 $ 14,004
Fringe Benefits 4,894 4,894 5,009
Facilities 628 628 1,510
Utilities - - -
Equipment - - -
Training - - -
Travel In-State 16 16 200
Telephone-Communication 60 60 80
Accounting 1,730 1,730 1,484
Audit Costs - - -
Insurance-Bonding - - -
Office Supplies 10 10 132
Miscellaneous 1,076 1,076 1,948
Intake 165 165 8,910
Total Administrative 29,711 29,711 33,277
Program:
Outreach Cost(5%n max.) 1,441 1,441 5,156
Wood/Propane/Oil Payments - - -
Furnace Repair - - -
Furnace Replacement - - 5,845
Other - - -
Total Program 1,441 1,441 11,001
TOTAL EXPENDITURES $ 31,152 $ 31,152 $ 44,278
25
Schedule 9
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.OOB-1209 Assurance 16(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant revenue $ 10,981 $ 10,981 $ 57,795
TOTAL REVENUE $ 10,981 $ 10,981 $ 57,795
EXPENDITURES
Program:
Assurance 16 Activities $ 21,514 $ 21,514 $ 57,795
Travel to CPUC's LIGB and Meetings(Optional) - - -
TOTAL EXPENDITURES $ 21,514 $ 21,514 $ 57,795
26
Schedule 10
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 0013-1209 HEAP OUTREACH(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 4,749 $ 4,749 $ 30,936
TOTAL REVENUE $ 4,749 $ 4,749 $ 30,936
EXPENDITURES
Program:
HEAP Outreach $ 8,363 $ 8,363 $ 30,936
TOTAL EXPENDITURES $ 8,363 $ 8,363 $ 30,936
27
Schedule 11
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.OOB-1209 Weatherization (CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 67,102 $ 67,102 $ 283,041
TOTAL REVENUE $ 67,102 $ 67,102 $ 283,041
EXPENDITURES
Administrative:
Salaries&wages $ 1,347 $ 1,347 $ 2,000
Fringe Benefits 477 477 680
Facilities 478 478 500
Utilities - - -
Equipment - - -
Telephone-Communication 222 222 998
Training - - -
Travel In-State 23 23 350
Accounting 7,520 7,520 9,000
Audit costs - - -
Insurance-bonding - - -
Office supplies 285 285 1,200
Miscellaneous 3,337 3,337 700
Intake 3,813 3,813 7,215
Total Administrative 17,502 17,502 22,643
Program:
Training 312 312 2,000
Travel In-State - - 1,000
Outreach 117 117 14,151
Dwelling assessment 6,311 6,311 10,000
Equipment - - -
Weatherization Materials 67,824 67,824 135,860
Labor 42,648 42,648 77,029
Storage 960 960 2,772
Vehicular Insurance - - -
Transportation to Job Sites - - -
Maintenance-Repair 4,726 4,726 13,586
Miscellaneous 807 807 4,000
Total Program 123,705 123,705 260,398
TOTAL EXPENDITURES $ 141,207 $ 141,207 $ 283,041
28
Schedule 12
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.OOC-1309 Weatherization(CFDA#81.042)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ - $ - $ 74,076
TOTAL REVENUE $ - $ - $ 74,076
EXPENDITURES
Administrative:
Salaries&Wages $ - $ - $ 1,151
Fringe Benefits - - 400
Facilities - - 350
Utilities - - -
Equipment - - -
Telephone-Communication - - 164
Travel In-State - - 12
Accounting - - 1,200
Insurance-Bonding - - -
Office supplies - - -
Miscellaneous - - 300
Total Administrative - - 3,577
Program:
Training and Technical Assistance - - 1,950
Std Program Operations-Other - - 46,550
Std Program Operations-Outreach - 2,500
Std Program Operations-Intake - - 1,500
Std Program Operations-Client Educ - - 672
Liability Insurance - - -
Financial Audit - - -
Health and Safety - - 3,200
Leveraging - - -
Capital Intensive Prgm Operations - - 14,000
Total Program 70,372
TOTAL EXPENDITURES $ - $ - $ 73,949
29
I i
COUNTY OF CONTRA COSTA
Single Audit Reports
Year Ended June 30, 2000
COUNTY OF CONTRA COSTA
Single Audit Reports
Year Ended June 30, 2000
Table of Contents
Page(s)
Independent Auditor's Report on Supplemental Schedule of
Expenditures of Federal Awards and Supplemental Schedules
of Revenue and Expenditures .......................................................................... 1
Supplemental Schedule of Expenditures of Federal Awards ......................................2 - 6
Notes to the Supplemental Schedule of Expenditures of Federal Awards.......................7 - 8
Independent Auditor's Report on Compliance and on Internal Control
Over Financial Reporting Based on an Audit of General Purpose
Financial Statements Performed in Accordance with
Government Auditing Standards ............................................................... . 9- 10
Independent Auditor's Report on Compliance with Requirements
Applicable to Each Major Program and on Internal Control over
Compliance in Accordance with OMB Circular A-133 .......................................11-12
Schedule of Findings and Questioned Costs ........................................................13-14
Summary Schedule of Prior Audit Findings ........................................................15-17
Supplemental Schedules of Revenue and Expenditures prepared by the Contra
Costa Community Services Department, Schedules 1 through 12................................18-29
Partners Mt. Diablo Plaza
Kenneth A. Macias,Managing Partner 2175 N.California Boulevard
Ii"............. Ernest J.Gini Suite 620
Macias,Gini&Company I.I.r
Kevin J.O'Connell Walnut Creek,CA 94596-3565
Richard A.Green
Cortillod Public Accountants and 925.274.0190
M—g--t Consultants Jan A. Rosati
925.274.3819 rax
James V.Godsey
ivww.maciasgini.com
INDEPENDENT AUDITOR'S REPORT ON SUPPLEMENTAL SCHEDULE OF
EXPENDITURES OF FEDERAL AWARDS AND SUPPLEMENTAL
SCHEDULES OF REVENUE AND EXPENDITURES
Board of Supervisors
County of Contra Costa, California
We have audited the general purpose financial statements of the County of Contra Costa, California
(the County), as of and for the year ended June 30, 2000, and have issued our report thereon dated
December 4, 2000. These general purpose financial statements are the responsibility of the County's
management. Our responsibility is to express an opinion on these general purpose financial statements
based on our audit.
We conducted our audit in accordance. with generally accepted auditing standards, the standards
applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller
General of the United States, and the provisions of Office of Management and Budget (OMB) Circular
A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and
OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about
whether the general purpose financial statements are free of material misstatement. An audit includes
examining, on a test basis, evidence supporting the amounts and disclosures in the general purpose
financial statements. An audit also includes assessing the accounting principles used and significant
estimates made by management, as well as evaluating the overall general purpose financial statement
presentation. We believe that our audit provides a reasonable basis for our opinion.
Our audit was performed for the purpose of forming an opinion on the general purpose financial
statements of the County taken as a whole. The accompanying Supplemental Schedule of Expenditures
of Federal Awards (the Schedule) is presented for purposes of additional analysis as required by OMB
Circular A-133. The accompanying Supplemental Schedules of Revenue and Expenditures (the
Supplemental Schedules) are presented for purposes of additional analysis as required by the State
Department of Community Services and Development. The Schedule and Supplemental Schedules are
not a required part of the general purpose financial statements. Such information has been subjected to
the auditing procedures applied in the audit of the general purpose financial statements and, in our
opinion, is fairly stated, in all material respects, in relation to the general purpose financial statements
taken as a whole.
OuC,w.d 1 ,/�. � C
Certified Public Accountants
Walnut Creek, California
December 4, 2000
OFFICE" LOCATIONS
Sacramento • Los Angeles • Fresno • San Francisco Bay Area
I
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
U.S.DEPARTMENT OF AGRICULTURE
Pass-Through State Department of Aging:
Food Distribution 10.550 $ 369,056 $ -
Nutrition Program for the Elderly(Commodities) 10.570 208,917 -
Pass-Through State Department of Social Services:
Food Stamp Cluster.
Food Stamps Program 10.551 23,109,061
State Administrative Matching Grants for Food Stamp Program 10.561 4,071,397
Pass-Through State Department of Education:
Special Supplemental Nutrition Program
for Women,Infants and Children 10.557 1,830,457 -
TOTAL U.S.DEPARTMENT OF AGRICULTURE $ 29,588,888 $ -
U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Direct Programs:
Community Development Block Gran ts/Enti dement Grants 14.218 $ 5,728,861 4,104,606
Emergency Shelter Grants Program 14.231 256,830 143,469
Supportive Housing Program 14.235 261,498 261,498
HOME Investment Partnerships Program 14.239 1,398,184 1,121,205
Housing Opportunities for Persons with AIDS 14.241 . 112,039 104,001
Healthy Home Initiative Grants 14.901 91,436 -
TOTAL U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT $ 7,848,848 $ 5,734,779
U.S.DEPARTMENT OF JUSTICE
Direct Programs:
Juvenile Justice and Delinquency Prevention-Special Emphasis 16.541 $ 1,526,497 $ 1,003,184
Drug Court Discretionary Grant Program 16.585 116,359 23,690
Grants to Encourage Arrest Policies 16.590 30,966 -
Local Law Enforcement Block Grant 16.592 216,196
State Criminal Alien Assistance Program 16.606 304,133 -
Public Safety Partnership and Community Policing Grants 16.710 217,140 5,543
Sub-Total of Direct Programs 2,411,291 1,032,417
(Continued)
See notes to the supplemental schedule of expenditures of federal awards.
2
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures SubrecipienLs
(Continued)
U.S.DEPARTMENT OF JUSTICE
Pass-Through California State Board of Corrections:
Violent Offender Incarceration and
Truth in Sentencing Incentive Grants 16.586 $ 488,593 $ -
Pass-Through State Office of Criminal Justice Planning:
Juvenile Accountability Incentive Block Grants 16.523 186,998
Crime Victim Assistance . 16.575 70,011
Byrne Formula Grant Program 16.579 651,065 -
Violence Against Women Formula Grants 16.588 236,251
State Identification Systems Grant Program 16.598 54,390 -
Sub-Total of Pass-Through Programs 1,687,308
TOTAL U.S.DEPARTMENT OF JUSTICE $ 4,098,599 $ 1,032,417
U.S.DEPARTMENT OF LABOR
Pass-Through State Department of Employment Development:
Job Training Partnership Act Cluster:
Employment and Training Assistance-Dislocated Workers 17.246 $ 2,663,608 $ 2,006,970
Job Training Partnership Act 17.250 3,018,834 2,942,813
TOTAL U.S.DEPARTMENT OF LABOR $ 5,682,442 $ 4,949,783
U.S.DEPARTMENT OF TRANSPORTATION
Direct Program:
Airport Improvement Program 20.106 $ 211,388 $ -
Pass-Through State Department of Transportation:
Highway Planning and Construction 20.205 1,403,112
Pass-Through State Office of Traffic Safety:
State and Community Highway Safety 20.600 95,875
Sub-Total of Pass-Through Programs 1,498,987 -
TOTAL U.S.DEPARTMENT OF TRANSPORTATION $ 1,710,375 $ -
(Continued)
See notes to the supplemental schedule of expenditures of federal awards.
3
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
(Continued)
ENVIRONMENTAL PROTECTION AGENCY
Direct Programs:
Surveys,Studies,Investigations and Special Purpose Grants 66.606 $ 102,000 2,301
Solid Waste Management Assistance 66.808 30,000 $ -
CEPP Technical Assistance Grants Program 66.810 20,500 -
Enviromental Education Grants 66.951 30,000 -
TOTAL ENVIRONMENTAL PROTECTION AGENCY $ 182,500 $
U.S.DEPARTMENT OF ENERGY
Direct Program:
Office of Science Financial Assistance Program 81.049 $ 2,169 $ -
Pass-Through State Department of
Community Services and Development:
Weatherization Assistance for Low-Income Persons 81.042 72,571 31,010
TOTAL U.S.DEPARTMENT OF ENERGY $ 74,740 $ 31,010
FEDERAL EMERGENCY MANAGEMENT AGENCY
Pass-Through United Way:
Emergency Food and Shelter National Board Program 83.523 $ 20,000 $ 20,000
Pass-Through State Office of Emergency Services:
Emergency Management-State and Local Assistance 83.552 92,775 11,970
Public Assistance Grants 83.544 70,322 -
TOTAL FEDERAL EMERGENCY MANAGEMENT AGENCY $ 183,097 $ 31,970
U.S.DEPARTMENT OF EDUCATION
Pass-Through State Department of Alcohol and Drug Programs:
Information People Program 84.035 $ 25,300 $ 25,300
Safe and Drug-Free Schools and Communities-State Grants 84.186 102,148 86,182
TOTAL U.S.DEPARTMENT OF EDUCATION $ 127,448 $ 111,482
(Continued)
See notes to the supplemental schedule of expenditures of federal awards.
4
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
(Continued)
U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES
Direct Programs:
Special Programs for the Aging-Title IIV,Chapter 3-Programs
for Prevention of Elder Abuse,Neglect,and Exploitation 93.041 $ 12,604 $
Special Programs for the Aging-Title VII,Chapter 2-
Long Term Care Ombudsman Services for Older Individuals 93.042 22,278
Health Center Grants for Homeless Population 93.151 214,169
Hansen's Disease National Ambulatory Care Program 93.215 297,953
Consolidated Knowledge Development and Application Program 93.230 143,597 60,352
Head Start 93.600 14,074,994 1,456,788
Sub-Total of Direct Programs 14,765,595 1,517,140
Pass-Through State Department of Aging:
Special Programs for the Aging-Title III,Part F- Disease
Prevention and Health Promotion Services 93.043 11,390 -
Aging Cluster:
Special Programs for the Aging-Title III,Part B-
Grants for Supportive Services and Senior Centers 93.044 791,806 -
Special Programs for the Aging-Title III,Part C-
Nutrition Services 93.045 1,021,161
Special Programs for the Aging-Title 111,Part D-In Home
Services for Frail Older Individuals 93.046 25,729 -
Health Care Financing Research.Demonstrations and Evaluations 93.779 41,377 -
Pass-Through State Department of Alcohol and Drug Programs:
Block Grant for Community Mental Health Services 93.958 1,463,705 280,000
Block Grant for Prevention and Treatment of Substance Abuse 93.959 5,925.193 4,048,616
Pass-Through State Department of
Community Services and Development:
Low-Income Home Energy Assistance 93.568 445,291 146,041
Community Services Block Grant 93.569 471,433 87,244
Pass-Through State Department of Health Services:
Project Grants and Cooperative Agreements for
Tuberculosis Control Programs 93.116 325,442 -
Acquired Immunodeficiency Syndrome(AIDS)Activity 93.118 623,475 88,000
(Continued)
See notes to the supplemental schedule of expenditures of federal awards.
5
COUNTY OF CONTRA COSTA
Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
Amount of
Catalog of Federal Expenditures
Domestic Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
(Continued)
U.S.DEPARTMENT OF HEALTII AND HUMAN SERVICES
Pass-Through State Department of Health Services,Continued:
Centers for Research and Demonstration for Health Promotion
and Disease Prevention 93.135 $ 923,682 $ 505,161
Injury Prevention and Control Research and
State and Community Based Programs 93.136 12,000 -
Projects for Assistance in Transition from Homelessness(PATH) 93.150 39;982 39,982
Disabilities Prevention 93.184 1,046,647 -
Immunization Grants 93.268 352,882 80,792
HIV Emergency Relief Project Grants 93.914 1,507,256 793,118
HIV Care Formula Grants 93.917 301,563 13,251
Health Programs for Refugees 93.987 50,000 -
Matemal and Child Health Services Block Grant to the States 93.994 1,152,310 1,737
Pass-Through State Department of Social Services:
Promoting Safe and Stable Families 93.556 587,544 -
Temporary Assistance to Needy Families 93.558 94,694,676 -
Child Support Enforcement 93.563 15,608,119 -
Refugee and Entrant Assistance-State Administered Programs 93.566 199,351 -
Child Care and Development Block Grants 93.575 4,184,590 -
Child Care Mandatory and Matching Funds of the
Child Care and Development Fund 93.596 1,532,775 -
Adoptions Incentive Payments 93.603 44,182 -
Child Welfare Services-State Grants 93.645 1,557,155 -
Adoption Opportunities 93.652 88,056 -
Foster Care-Title IV-E 93.658 24,595,579 -
Adoption Assistance 93.659 1,678,708 -
Social Services Block Grant 93.667 2,920,421 -
Independent Living 93.674 466,042 -
Medical Assistance Program 93.778 9,578,723 -
Sub-Total of Pass-Through Programs 174,268,245 6,083,942
TOTAL U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES $ 189,033,840 $ 7,601,082
OFFICE OF THE PRESIDENT
Pass-Through San Mateo County Sheriff:
High Intensity Drug Trafficking Area(PL 105-61) 99.999 $ 80,852 $ -
TOTAL OFFICE OF THE PRESIDENT $ 80,852 $ -
TOTAL EXPENDITURES OF FEDERAL AWARDS $238,611,629 $ 19,492,523
See notes to the supplemental schedule of expenditures of federal awards.
6
COUNTY OF CONTRA COSTA
Notes to the Supplemental Schedule of Expenditures of Federal Awards
Year Ended June 30,2000
(1) General
The Supplemental Schedule of Expenditures of Federal Awards (the Schedule) presents the
activity of all federal award programs of the County of Contra Costa, California (the County).
The County's reporting entity is defined in note IA of the County's general purpose financial
statements. Federal awards received directly from federal agencies, as well as federal awards
passed through to the County from other governmental agencies, are included on the Schedule.
(2) Basis of Accounting
The Schedule is presented using the modified accrual basis of accounting for governmental
funds and full accrual basis of accounting for proprietary funds, which are described in note
1C to the County's general purpose financial statements.
(3) Relationship to General Purpose Financial Statements
Federal award expenditures are primarily reported in the County's general purpose financial
statements in the general fund and special revenue funds. Revenues and expenditures related to
the value of food stamps issued under the Food Stamps Program are not reflected in the
County's general purpose financial statements as they are non-cash awards. Expenditures
related to the Food Distribution Program are not reflected in the County's general purpose
financial statements as these represent aid-in-kind.
(4) Loan Programs
The County and the Housing Authority of the County of Contra Costa have provided loans
under several U.S. Department of Housing and Urban Development programs. These loans
are made to carry out activities for affordable housing and economic development. The
programs are administered both internally and by servicing and trust arrangements with
financial institutions to collect loan repayments. The funds will be returned to the County
program upon repayment of the principal and interest, and will be recorded as program income
at that time. Loans outstanding at June 30, 2000 were $ 21,819,595.
(5) Programs Funded Through the State Department of Community Services and
Development
The following table, requested by the State, is a summary of expenditures for selected
programs funded through the State Department of Community Services and Development for
the year ended June 30, 2000:
Federal
CFDA Number Description Amount
81.042 Weatherization Assistance for Low-Income Persons $ 72,571
93.568 Low-Income Home Energy Assistance 445,291
93.569 Community Services Block Grant 471,433
The detail of these programs, by contract, is included in the Supplemental Schedules section of
this report. The amounts reported in the Supplemental Schedules are on the cash basis.
7
COUNTY OF CONTRA COSTA
Notes to the Supplemental Schedule of Expenditures of Federal Awards(Continued)
Year Ended June 30,2000
(6) Programs Funded through the State Office of Criminal Justice Planning
Following is a summary of revenues and expenditures by contract for programs funded by the
State Office of Criminal Justice Planning:
Total
Federal Federal
Contract CFDA Grant Personnel Operating Revenues/
Number Number Amount Services Expenditures Equipment Expenditures
IP99010070 16.523 $ 188,749 $ -- $ -- $ 186,998 $ 186,998
AA96010070 16.575 70,011 65,011 5,000 -- 70,011
DC97100070 16.579 653,522 626,506 17,516 7,043 651,065
PU98010070 16.588 220,000 119,909 1,797 -- 121,706
VW97180070 16.588 114,545 99,865 4,778 9,902 114,545
IT97010070 16.598 183,716 -- 34,813 19,577 54,390
8
Parttiers Agit.Diablo Plaza
Kenneth A. Macias,Managing Partner 2175 N.California Boulevard
r; .......... Ernest J.Gini Suite 620
Kevin J.O'Connell Walnut Creek,CA 94596-3565
Macias,Gini 8--Company t.t.r Richard A.Green
CertitiodPublic Accountants and 925.274.0190
Management Consultants Jan A. Rosati
925.274.3819 FAX
James V.Godsey
www.maciasgini.com
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAL
CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF GENERAL
PURPOSE FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
Board of Supervisors
County of Contra Costa, California
We have audited the general purpose financial statements of the County of Contra Costa, California
(the County), as of and for the year ended June 30, 2000, and have issued our report thereon dated
December 4, 2000. We conducted our audit in accordance with generally accepted auditing standards
and the standards applicable to financial audits contained in Government Auditing Standards, issued by
the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the County's general purpose financial
statements are free of material misstatement, we performed tests of its compliance with certain
provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct
and material effect on the determination of general purpose financial statement amounts. However,
providing an opinion on compliance with those provisions was not an objective of our audit and,
accordingly, we do not express such an opinion. The results of our tests disclosed no instances of
noncompliance that are required to be reported under Government Auditing Standards.
Internal Control Over Financial Reporting
In planning and performing our audit, we considered the County's internal control over financial
reporting in order to determine our auditing procedures for the purpose of expressing our opinion-on
the general purpose financial statements and not to provide assurance on the internal control over
financial reporting. Our consideration of the internal control over financial reporting would not
necessarily disclose all matters in the internal control over financial reporting that might be material
weaknesses. A material weakness is a condition in which the design or operation of one or more of the
internal control components does not reduce to a relatively low level the risk that misstatements in
amounts that would be material in relation to the general purpose financial statements being audited
may occur and not be detected within a timely period by employees in the normal course of performing
their assigned functions. We noted no matters involving the internal control over financial reporting
and its operation that we consider to be material weaknesses.
OFFICE•. LOCATIONS
Sacramento • Los Angeles • Fresno • San Francisco Bay Area
9
This report is intended solely for the information and use of the Board of Supervisors, County
management, and federal awarding agencies and pass-through entities, and is not intended to be and
should not be used by anyone other than these specified parties.
CCLAA
Certified Public Accountants
Walnut Creek, California
December 4, 2000
10
Partners Mt. Diablo Plaza
A
Kenneth A.Macias,Managing Partner 2175 N.California Boulevard
Ernest J.Gini Suite 620
Kevin J.O'Connell Walnut Creek,CA 94596-3565
Macias,Gini&Company t.l.P Richard A.Green
Co,titied Public Accountants and 925.274.0190
M a nayonient Consultants Jan A. Rosati
925.274.3579 rax
James V.Godse}'
www.maciasgini.com
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH
REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM
AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE
WITH OMB CIRCULAR A-133
Board of Supervisors
County of Contra Costa, California
Compliance
We have audited the compliance of the County of Contra Costa, California (the County), with the types
of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular
A-133 Compliance Supplement that are applicable to each of its major federal programs for the year
ended June 30, 2000. The County's major federal programs are identified in the summary of auditor's
results section of the accompanying schedule of findings.and questioned costs. Compliance with the
requirements of laws, regulations, contracts and grants applicable to each of its major federal programs
is the responsibility of the County's management. Our responsibility is to express an opinion on the
County's compliance based on our audit.
We conducted our audit of compliance in accordance with generally accepted auditing standards; the
standards applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that
we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the
types of compliance requirements referred to above that could have a direct and material effect on a
major federal program occurred. An audit includes examining, on a test basis, evidence about the
County's compliance with those requirements and performing such other procedures as we considered
necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion.
Our audit does not provide a legal determination on the County's compliance with those requirements.
In our opinion, the County complied,.in all material respects, with the requirements referred to above
that are applicable to each of its major federal programs for the year ended June 30, 2000. However,
the results of our auditing procedures disclosed an instance of noncompliance with those requirements,
which is required to be reported in accordance with OMB Circular A-133 and which is described in the
accompanying schedule of findings and questioned costs as item 00-1.
OFFICE LOCATIONS
Sacramento • Los Angeles • Fresno • San Francisco Bay Area
11
Internal Control Over Compliance
The management of the County is responsible for establishing and maintaining effective internal control
over compliance with the requirements of laws, regulations, contracts and grants applicable to federal
programs. In planning and performing our audit, we considered the County's internal control over
compliance with requirements that could have a direct and material effect on a major federal program
in order to determine our auditing procedures for the purpose of expressing our opinion on compliance
and to test and report on the internal control over compliance in accordance with OMB Circular A-133.
Our consideration of the internal control over compliance would not necessarily disclose all matters in
the internal control that might be material weaknesses. A material weakness is a condition in which the
design or operation of one or more of the internal control components does not reduce to a relatively
low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and
grants that would be material in relation to a major federal program being audited may occur and not
be detected within a timely period by employees in the normal course of performing their assigned
functions. We noted no matters involving the internal control over compliance and its operations that
we consider to be material weaknesses.
This report is intended solely for the information and use of the Board of Supervisors, County
management, and federal awarding agencies, and pass-through entities and is not intended to be and
should not be used by anyone other then these specified parties.
Certified Puubli ccounta�nts� `Q
Walnut Creek, California
March 21, 2001
12
COUNTY OF CONTRA COSTA
Schedule of Findings and Questioned Costs
Year Ended June 30, 2000
Section I Summary of Auditor's Results
Financial Statements
Type of auditor's report issued on the financial
statements of the County of Contra Costa: Unqualified
Internal control over financial reporting:
♦ Material weakness(es) identified? No
♦ Reportable condition(s) identified that are not
considered to be material weaknesses? None reported
Noncompliance material to the financial statements
noted? No
Federal Awards
Internal control over major programs:
♦ Material weakness(es) identified? No
♦ Reportable condition(s) identified that are not
considered to be material weaknesses? None reported
Type of auditor's report issued on compliance for
major programs: Unqualified
Any audit findings disclosed that are required to be
reported in accordance with section 510(a) of OMB
Circular A-133? No
Identification of major programs:
CFDA Number Name of Federal Program
10.551/10.561 Food Stamps Cluster
14.218 Community Development Block Grant
-17.246/17.250 Job Training Partnership Act Cluster
93.558 Temporary Assistance to Needy Families
93.575 Child Care and Development Block Grant
93.778 Medical Assistance Program
Dollar threshold used to distinguish between type A
and type B programs: $3,000,000
Auditee qualified as a low-risk auditee? Yes
13
COUNTY OF CONTRA COSTA
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2000
Section II Financial Statement Findings
No matters were reported.
Section III Federal Award Findings and Questioned Costs
Finding 00-1 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Child Care and Development Block Grant, CFDA Number 93.575 °
Passed through the State of California, Department of Social Services
Administered by the Contra Costa County Employment and Human Services Dept.
Criteria Circular A-133 requires that single audits must cover the entire operations of the
auditee. However, Circular A-133 provides auditees the option to meet the audit
requirements of the circular through a series of audits that cover an auditee's
departments, agencies, and other organizational units which expended or
otherwise administered federal awards during a fiscal year. However, this option
does not.allow a program specific audit to be performed on a single program of
the auditee's departments, agencies and other organizational units.
Condition During the year, the County engaged Daoro Zydel & Holland (DZH), a CPA
firm, to perform an audit of the child development programs, as required by the
California Department of Education. In doing so, DZH performed a program
specific audit on the federal pass-through funds related to the child development
programs. Under the criteria above, conducting a program-specific audit on an
individual program of a department is not an option.
Context and Effect The purpose of the Single Audit Act is to eliminate redundant audit work on
federal award programs. By engaging DZH to audit a program that is already
covered by the County-wide Single Audit, the County is subject to a duplication
of audit effort and staff time.
Recommendation We suggest the County modify the terms of its engagement with DZH to exclude
a single audit opinion and data collection form.
Management's
Response Management concurs.
14
COUNTY OF CONTRA COSTA
Summary Schedule of Prior Audit Findings
Year Ended June 30, 2000
The following is the status of audit findings reported in the prior year's Schedule of Findings and
Questioned Costs.
Finding 99-1 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Supportive Housing Program, CFDA Number 14.235
Administered by the Contra Costa Health Services Department
As noted in the prior year, during our testing of the County's sub-recipient monitoring,
we noted that there was no appropriate documentation available for review supporting
the County's sub-recipient monitoring activities. There was no evidence to show that
these procedures were performed as required by the Single Audit Compliance Act. In
response to the finding, the Health Services Department had developed a plan to
address its monitoring of sub-recipients, and is in the process of implementation.
Status: The Department has implemented formal subrecipient monitoring procedures with
documentation kept on file.
Finding 99-2 U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Supportive Housing Program, CFDA Number 14.235
Administered by the Contra Costa Health Services Department
Our prior year audit indicated that the County was unable to provide support for
financial.data incorporated into the Grantee Annual Report. Thus we were unable to
reconcile the financial records examined during our audit.
Status: Adequate records are now being kept to support financial data reported in the Grantee
Annual Report.
Finding 99-3 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Head Start, CFDA Number 93.600
Administered by the Contra Costa County Community Services Department
The County failed to monitor a contractor who was constructing a playground under
the Davis-Bacon Act. Under this Act, the grantees are required to ensure that
contractors and subcontractors are paying prevailing wage rates to all laborers and
mechanics who work on construction contracts in excess of$2,000 financed by federal
assistance.
Status: The County now ensures that the General Services Department is aware of the funding
source for facility construction projects and other projects involving the Davis-Bacon
Act requirements and monitor the compliance with the Act. The contractor now
provides the County with certified payroll records to ensure that Davis-Bacon Act
requirements are monitored.
15
COUNTY OF CONTRA COSTA
Summary Schedule of Prior Audit Findings (Continued)
Year Ended June 30, 2000
Finding 99-4 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Block Grants for Prevention and Treatment of Substance Abuse,
CFDA Number 93.959
Passed through the State of California, Department of Alcohol and Drug Programs
Administered by the Contra Costa Health Services Department
The County's substance abuse services policy requires annual site visits of all sub-
recipients, in order to meet the federal requirements for sub-recipient monitoring, as
contained in the OMB Circular A-102 Common Rule. Two out of ten sub-recipients
selected for testing did not have an annual site visit, therefore the County is not in
compliance with its internal sub-recipient monitoring policy.
Status: Staffing constraints were the reason that site visits were not conducted in the prior
year. The County is now able to perform site visits as resources are now available to
do so.
Finding 99-5 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Temporary Assistance to Needy Families, CFDA Number 93.558
Passed through the State of California, Department of Social Services
Administered by the Contra Costa County Employment and Human Services Dept.
There were inadequate staffing issues in the CaIWORKS program as the County
assigned cases to staff exceeding the caseload limit of 75. Therefore, the length of
training time required and the percentage of staff turnover meant inadequate staffing to
support the number of cases.
Status: The County has implemented a Corrective Action Plan as of June 2000. The Plan
involves random file selection and CalWORKS/Welfare to Work client case reviews.
These reviews are held once every three months in each of the four
Ca1WORKS/Welfare to Work district offices. The monitoring is performed by a
Quality Assurance Staff under the auspices of the Department's Administrative Bureau.
The results of the reviews are formally written up and discussed both collectively and
individually with each of the Workforce Services Bureau Operational Managers for
follow-up, and where necessary, immediate corrective action.The Workforce Services
Director, in conjunction with the Operational Division Managers, will continue to work
with the Personnel Department to ensure that vacant positions are filled in a timely
manner.
16
COUNTY OF CONTRA COSTA
Summary Schedule of Prior Audit Findings (Continued)
Year Ended June 30, 2000
Finding 99-6 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Child Support Enforcement — Title IV-D, CFDA Number 93.563
Passed through the State of California, Department of Social Services
Administered by the Contra Costa County Office of District Attorney
The County is required to submit the Child/Family and Spousal Support Payments-
Assistance Related Distribution/Disbursement Summary each month to the State. The
County incorrectly calculated the recoupment was to be allocated to the sponsoring
agencies on the Report.
Status: The County has now implemented the automation of the preparation of all the State and
Federal Reports. Management will now review all future reports for accuracy prior to
their submission.
17
SUPPLEMENTAL SCHEDULES
Schedule 1
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 99F-1907 CSBG(CFDA#93.569)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant revenue $ 399,043 $ 399,043 $ 512,404
TOTAL REVENUE $ 399,043 $ 399,043 $ 512,404
EXPENDITURES
Personnel:
Salaries&wages $ 73,209 $ 73,209 $ 162,615
Fringe benefits 22,697 22,697 52,984
Total Personnel 95,906 95,906 215,599
Non-Personnel:
Travel 5,652 5,652 15,629
Space 19,575 19,575 22,496
Consumable supplies 2,936 2,936 7,000
Equipment 4,381 4,381 3,750
Consultant services 2,572 2,572 8,000
Contract services 73,200 73,200 72,899
Subcontractors 87,244 87,244 140,294
Other costs 47,049 47,049 26,737
Total Non-Personnel 242,609 242,609 296,805
TOTAL EXPENDITURES $ 338,515 $ 338,515 $ 512,404
18
Schedule 2
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.99B-1109 ECIP(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant revenue $ 36,243 $ 36,243 $ 49,513
TOTAL REVENUE $ 36,243 $ 36,243 $ 49,513
EXPENDITURES
Administrative:
Salaries&wages $ 11,408 $ 11,408 $ 6,305
Fringe benefits 1,156 1,156 1,646
Facilities 346 346 125
Utilities - - -
Training - - 200
Equipment - - -
Telephone-communication 60 60 500
Travel In-State - - 150
Accounting 194 194 2,070
Audit costs - - -
Insurance-bonding - - -
Office supplies 125 125 500
Miscellaneous 1,661 1,661 283
Intake - - 7,400
Total Administrative 14,950 14,950 19,179
Program:
Outreach Cost(5%max.) 1 1 7,119
Wood/propane/oil - - -
Furnace repair - - -
Furnace repair replacement 23,215 23,215 23,215
Total Program 23,216 23,216 30,334
TOTAL EXPENDITURES $ 38,166 $ 38,166 $ 49,513
19
Schedule 3
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.9913-1009 Assurance 16 (CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 24,096 $ 24,096 $ 53,222
TOTAL REVENUE $ 24,096 $ 24,096 $ 53,222
EXPENDITURES
Program:
Assurance 16 Activities $ 23,890 $ 23,890 $ 50,561
Travel to CPUC's LIGB and AC Meetings(Optional) - - 2,661
Total Program 23,890 23,890 53,222
TOTAL EXPENDITURES $ 23,890 $ 23,890 $ 53,222
20
1
Schedule 4
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.99B-1109 HEAP Outreach (CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 24,491 $ 24,491 $ 26,101
TOTAL REVENUE $ 24,491 $ 24,491 $ 26,101
EXPENDITURES
Program:
HEAP Outreach $ 17,973 $ 17,973 $ 26,101
TOTAL EXPENDITURES $ 17,973 $ 17,973 $ 26,101
21
Schedule 5
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.9913-1109 Weatherization(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grantrevenue $ 216,285 $ 216,285 $ 291,112
TOTAL REVENUE $ 216,285 $ 216,285 $ 291,112
EXPENDITURES
Administrative:
Salaries&wages $ 1,292 $ 1,292 $ 3,500
Fringe benefits 400 400 1,085
Facilities 1,037 1,037 500
Utilities - - -
Equipment - - -
Telephone-communication - - 950
Training - - 350
Travel In-State 128 128 250
Accounting 6,384 6,384 13,150
Audit costs - - -
Insurance-bonding - - -
Office supplies 554 554 700
Miscellaneous 621 621 604
Intake 3,340 3,340 2,200
Total Administrative 13,756 13,756 23,289
Program:
Training 445 445 1,000
Travel In-State - - 700
Outreach 2,616 2,616 13,305
Dwelling assessment 6,129 6,129 11,479
Equipment - - -
Weatherization materials 71,968 71,968 96,628
Labor 56,040 56,040 111,723
Storage 1,716 1,716 14,251
Vehicular insurance - - -
Transportation to Job Site - - -
Maintenance-Repair 9,323 9,323 15,517
Miscellaneous 1,033 1,033 3,220
Total Program 149,270 149,270 267,823
TOTAL EXPENDITURES $ 163,026 $ 163,026 $ 291,112
22
Schedule 6
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.99C-1209 Weatherization(CFDA# 81.042)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 72,507 $ 72,507 $ 72,507
TOTAL REVENUE $ 72,507 $ 72,507 $ 72,507
EXPENDITURES
Administrative:
Salaries&wages $ 660 $ 660 $ 2,174
Fringe benefits 206 206 623
Facilities 193 193 375
Utilities - - -
Equipment - - -
Telephone-Communication 132 132 550
Travel In-State 5 5 100
Accounting 2,716 2,716 3,000
Insurance-Bonding - - -
Office Supplies 167 167 278
Miscellaneous 128 128 150
Total Administrative 4,207 4,207 7,250
Program:
Training and Technical Assistance 781 781 1,916
Std Program Operations-Other 47,389 47,389 35,187
Std Program Operations-Outreach - - 11,575
Std Program Operations-Intake 1,000 1,000 2,500
Std Program Operations-Client Educ 113 113 2,000
Liability Insurance - - -
Financial Audit - - -
Health and Safety 2,858 2,858 3,829
Leveraging - - -
Capital Intensive Prgm Operations 16,223 16,223 8,250
Total Program 68,364 68,364 65,257
TOTAL EXPENDITURES $ 72,571' $ 72,571 $ 72,507
23
Schedule 7
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.OOF-2108 CSBG(CFDA#93.569)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant revenue $ 84,971 $ 84,971 $ 543,756
TOTAL REVENUE $ 84,971 $ 84,971 $ 543,756
EXPENDITURES
Administrative:
Salaries&Wages $ 79,088 $ 79,088 $ 172,781
Fringe Benefits 21,134 21,134 66,906
Travel 8,817 8,817 24,100
Space(Rent/Lease) 3,584 3,584 19,800
Consumable Supplies 2,154 2,154 4,500
Equipment Lease/Purchase - - 1,920
Consultant Services - - 5,000
Contract Services - - -
Other Cost 18,141 18,141 21,706
Total Administrative 132,918 132,918 316,713
Program:
Salaries&Wages - - 16,669
Fringe Benefits - - 6,454
Travel - - -
Space(Rent/Lease) - - -
Consumable Supplies - - -
Equipment Lease/Purchase - - -
Consultant Services - - -
Contract Services - - 53,000
Other costs - - -
Subcontractors - - 150,920
Total Program: - - 227,043
TOTAL EXPENDITURES $ 132,918 $ 132,918 $ 543,756
24
Schedule 8
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.OOb-1209 ECIP(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 21,961 $ 21,961 $ 44,278
TOTAL REVENUE $ 21,961 $ 21,961 $ 44,278
EXPENDITURES
Administrative:
Salaries&Wages $ 21,132 $ 21,132 $ 14,004
Fringe Benefits 4,894 4,894 5,009
Facilities 628 628 1,510
Utilities - - -
Equipment - - -
Training - - -
Travel In-State 16 16 200
Telephone-Communication 60 60 80
Accounting 1,730 1,730 1,484
Audit Costs - - -
Insurance-Bonding - - -
Office Supplies 10 10 132
Miscellaneous 1,076 1,076 1,948
Intake 165 165 8,910
Total Administrative 29,711 29,711 33,277
Program:
Outreach Cost(5% max.) 1,441 1,441 5,156
Wood/Propane/Oil Payments - - -
Furnace Repair - - -
Furnace Replacement - - 5,845
Other - - -
Total Program 1,441 1,441 11,001
TOTAL EXPENDITURES $ 31,152 $ 31,152 $ 44,278
25
Schedule 9
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.0013-1209 Assurance 16(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant revenue $ 10,981 $ 10,981 $ 57,795
TOTAL REVENUE $ 10,981 $ 10,981 $ 57,795
EXPENDITURES
Program:
Assurance 16 Activities $ 21,514 $ 21,514 $ 57,795
Travel to CPUC's LIGB and Meetings(Optional) - - -
TOTAL EXPENDITURES $ 21,514 $ 21,514 $ 57,795
26
Schedule 10
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OOB-1209 HEAP OUTREACH(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 4,749 $ 4,749 $ 30,936
TOTAL REVENUE $ 4,749 $ 4,749 $ 30,936
EXPENDITURES
Program:
HEAP Outreach $ 8,363 $ 8,363 $ 30,936
TOTAL EXPENDITURES $ 8,363 $ 8,363 $ 30,936
27
Schedule 11
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.OOB-t209 Weatherization(CFDA#93.568)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 67,102 $ 67,102 $ 283,041
TOTAL REVENUE $ 67,102 $ 67,102 $ 283,041
EXPENDITURES
Administrative:
Salaries&wages $ 1,347 $ 1,347 $ 2,000
Fringe Benefits 477 477 680
Facilities 478 478 500
Utilities - - -
Equipment - - -
Telephone-Communication 222 222 998
Training - - -
Travel In-State 23 23 350
Accounting 7,520 7,520 9,000
Audit costs - - -
Insurance-bonding - - -
Office supplies 285 285 1,200
Miscellaneous 3,337 3,337 700
Intake 3,813 3,813 7,215
Total Administrative 17,502 17,502 22,643
Program:
Training 312 312 2,000
Travel In-State - - 1,000
Outreach 117 117 14,151
Dwelling assessment 6,311 6,311 10,000
Equipment - - -
Weatherization Materials 67,824 67,824 135,860
Labor 42,648 42,648 77,029
Storage 960 960 2,772
Vehicular Insurance - - -
Transportation to Job Sites - - -
Maintenance-Repair 4,726 4,726 13,586
Miscellaneous 807 807 4,000
Total Program 123,705 123,705 260,398
TOTAL EXPENDITURES $ 141,207 $ 141,207 $ 283,041
28
Schedule 12
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No.OOC-1309 Weatherization(CFDA#81.042)
For the period July 1, 1999 through June 30,2000
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ - $ - $ 74,076
TOTAL REVENUE $ - $ - $ 74,076
EXPENDITURES
Administrative:
Salaries&Wages $ - $ - $ 1,151
Fringe Benefits - - 400
Facilities - - 350
Utilities - - -
Equipment - - -
Telephone-Communication - - 164
Travel In-State - - 12
Accounting - - 1,200
Insurance-Bonding - - -
Office supplies - - -
Miscellaneous - - 300
Total Administrative - - 3,577
Program:
Training and Technical Assistance - - 1,950
Std Program Operations-Other - - 46,550
Std Program Operations-Outreach - - 2,500
Std Program Operations-Intake - - 1,500
Std Program Operations-Client Educ - - 672
Liability Insurance - - -
Financial Audit - - -
Health and Safety - - 3,200
Leveraging - - -
Capital Intensive Prgm Operations - - 14,000
Total Program 70,372
TOTAL EXPENDITURES $ - $ - $ 73,949
29