HomeMy WebLinkAboutMINUTES - 05202003 - C80 *.•.......... �+r�
TO: BOARD OF SUPERVISORS
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FROM: JOHN SWEETEN, County Administrator �; ��, � Costa
DATE: MAY 12, 2003 ....
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SUBJECT: SINGLE AUDIT REPORT FOR FISCAL YEAR ENDED JUNE 30, 2002
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
RECEIVE single audit report prepared by Macias, Gini & Company for the fiscal year ended
June 30, 2002 and REFER it to the Board's Finance Committee and the County Administrator
for review and fallow-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.
In 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
Board 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:
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✓RECC3MM NDATION OF COUNTY ADMINISTRATOR RECOMMEND O OF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S). `
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ACTION OF BOA MEtY 20, 2003 APPROVE AS RECOMMENDED X OTHER
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
X UNANIMOUS(ABSENT District I Gioia) AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
DISTRICT III SEAT VACANT ATTESTED: MAY 20,2003
CONTACT: JULIE ENEA(825)335-1077 JOHN SWEETEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
CC: COUNTY ADMINISTRATOR
AUDITOR-CONTROLLER
ANTHONY ENEA,STAFF,FINANCE COMMITTEE
�
BY r' v.Q, ^~— ,DEPUTY
COUNTY OF CONTRA COSTA
Single Audit Reports
Year Ended June 30, 2002
COUNTY OF CONTRA COSTA
Single Audit Reports
Year Ended June 30, 2002
Table of Contents
Page(s)
Independent Auditor's Report on Compliance and on Internal Control
Over Financial Reporting Based on an Audit of Basic
Financial Statements Performed in Accordance with
Government Auditing Standards ............................................................... 1 - 2
Independent Auditor's Report on Compliance with Requirements
Applicable to Each Major Program, Internal Control over
Compliance and the Schedule of Expenditures of Federal Awards
in accordance with OMB Circular A-133 and Supplemental
Schedules of Revenue and Expenditures Prepared by the
Contra Costa County Community Services Department ....................................... 3 - 5
Schedule of Expenditures of Federal Awards....................................................... 6 - 9
Notes to the Schedule of Expenditures of Federal Awards..................................... 10 - 12
Schedule of Findings and Questioned Costs...................................................... 13 - 14
Summary Schedule of Prior Audit Findings...................................................... 15 - 17
Supplemental Schedules:
Supplemental Schedules of Revenue and Expenditures prepared by the Contra
Costa County Community Services Department, Schedules 1 through 20 ............... 18 - 37
Mt.Diablo Plaza
2175 N.California Boulevard
Suite 620
Walnut Creek,Cts 94596-3565
Macias,Gini&Company 925.274.0190
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Board of Supervisors
County of Contra Costa, California
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERNAL
CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF BASIC FINANCIAL
STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
We have audited the basic financial statements of the County of Contra Costa, California (County), as
of and for the year ended June 30, 2002, and have issued our report thereon dated December 20, 2002,
which included an explanatory paragraph due to the County adopting the provisions of Governmental
Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statements - and
Management's Discussion and Analysis -for State and Local Governments; GASB Statement No. 37,
Basic Financial Statements -- and Management's Discussion and Analysis - ,for Stare and Local
Governments: Omnibus; GASB Statement No. 38, Certain Financial Statement Note Disclosures; and
GASB Interpretation No. 6, Recognition and Measurement of Certain Liabilities and Expenditures in
Governmental Fund Financial Statements. We conducted our audit in accordance with auditing
standards generally accepted in the United States of America 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 basic 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 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 basic 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 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
Office-, located throughout California
noted no matters involving the internal control over financial reporting and its operation that we
consider to be material weaknesses. However, we noted other matters involving the internal control
over financial reporting which we have reported to management of the County in a separate letter dated
April 14, 2003.
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 20, 2002
Mt.Diablo Plaza
2375 N.California Boulevard
Suite 620
Walnut Creek,CA 44596-3565
Macias,Gini&Company,.,.t
925.274•(73 90
Csrlltisd Publla Aceou niants antl
Manapsmsnf Gonsutianf♦
925.274.387 9 FAx
Board. of Supervisors www.maciasgiiii.com
County of Contra Costa, California
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM, INTERNAL CONTROL OVER COMPLIANCE
AND THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IN ACCORDANCE
WITH OMB CIRCULAR A-133 AND SUPPLEMENTAL SCHEDULES OF REVENUE AND
EXPENDITURES PREPARED BY THE CONTRA COSTA COUNTY COMMUNITY
SERVICES DEPARTMENT
Compliance
We have audited the compliance of the County of Contra Costa, California (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, 2002. 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.
The County's basic financial statements include the operations of the County of Contra Costa Housing
Authority (Authority) that reported expenditures of federal awards of $58,409,549, which are not
included in the schedule of expenditures of federal awards during the year ended June 30, 2002. Our
audit, described below, did not include the operations of the Authority because they engaged other
auditors to perform an audit in accordance with OMB Circular A-133, Audits of States, Local
Governments, and Non-Profit Organizations (OMB Circular A-133).
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United States of America; 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. 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.
Offices located throughout California
3
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, 2002. However,
the results of our auditing procedures disclosed instances of noncompliance with those requirements,
which are required to be reported in accordance with OMB Circular A-133 and which are described in
the accompanying schedule of findings and questioned costs as item 02-1.
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.
We noted a matter involving the internal control over compliance and its operation that we consider to
be a reportable condition. Reportable conditions involve matters coming to our attention relating to
significant deficiencies in the design or operation of the internal control over compliance that, in our
judgment, could adversely affect the County's ability to administer a major federal program in
accordance with the applicable requirements of laws, regulations, contracts, and grants. The
reportable condition is described in the accompanying schedule of findings and questioned costs as item
02-1.
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 the
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. Our consideration of the
internal control over compliance would not necessarily disclose all matters in the internal control that
might be reportable conditions that are also considered to be material weaknesses. However, we
believe that the reportable condition described above is not a material weakness.
Schedule of Expenditures of Federal Awards and Supplemental Schedules of Revenue and Expenditures
We have audited the basic financial statements of the County of Contra Costa, California (County), as
of and for the year ended June 30, 2002, and have issued our report thereon dated December 20, 2002,
which included an explanatory paragraph due to the County adopting the provisions of Governmental
Accounting Standards Board (GASB) Statement No. 34, Basic Financial Statements - and
Management's Discussion and Analysis -for State and Local Governments; GASB Statement No. 37,
Basic Financial Statements - and Management's Discussion and Analysis - for State and Local
Governments: Omnibus; GASB Statement No. 38, Certain Financial Statement Note Disclosures; and
GASB Interpretation No. 6, Recognition and Measurement of Certain Liabilities and Expenditures in
Governmental Fund Financial Statements. Our audit was performed for the purpose of forming
opinions on the financial statements, which collectively comprise the basic financial statements of the
County.
4
The accompanying Schedule of Expenditures of Federal Awards and Supplemental Schedules of
Revenue and Expenditures prepared by the County's Community Services Department are presented
for purposes of additional analysis as required by OMB Circular A-133 and the State Department of
Community Services and Development, respectively, and are not a required part of the basic financial
statements. Such information has been subjected to the auditing procedures applied in the audit of the
basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the
basic financial statements taken as a whole.
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 Public Accountants
"Walnut Creek, California
April 14, 2003, except for the section "Schedule of Expenditures of
Federal Awards and Supplemental Schedules of Revenue and Expenditures",
as to which the date is December 20, 2002
J
COUNTY OF CONTRA COSTA
Schedule of Expenditures of Federal Awards
Year Ended June 30,2002
Catalog of Federal Amount of
Domestic Expenditures
Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
U.S.DEPARTMENT OF AGRICULTURE
Direct Programs:
Food Stamps 10.551 $ 91,000_ $
Pass-Through State Department of Education:
Food Donation 10.550 337,250
Pass-Through State Department of Social Services:
Food Stamp Cluster:
Food Stamps 10.551 18,660,i77
State Administrative Matching Grants for Food Stamp 1 10.561 6,074,506
Sub-Total Food Stamp Cluster 24,734,683
Pass-Through State Department of Aging:
Nutrition Services Incentive 10.570 207,108
Pass-Through State Department of Agriculture
Special Supplemental Nutrition Program
for Women,Infants and Children(WIC) 10.557 __ 1,992,824
Sub-Total Pass-Through Programs 27,271,865 _
TOTAL U..S.DEPARTMENT OF AGRICULTURE $ 27,362,865 $
U.S,DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Direct Programs:
Community Development Block Grants/Entitlement Grants 14.218 $ 9,895,475 $ 8,163,790
Emergency Shelter Grants Program 14.231 147,283 47,618
Supportive Housing Program 14.235 232,578 232,578
HOME Investment Partnerships Program 14.239 3,040,147 2,764,010
Housing Opportunities for Persons with AIDS 14.241 99,623 -
Opportunities for Youth Youthbuild Program 14.243 23,378
Lead-Based Paint Hazard Control in Ptivately-Owned Hou: 14.900 62,500 -
TOTAL U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT $ 13,500,984 $ 11,207,996
U.S.DEPARTMENT OF JUSTICE
Direct Programs:
Juvenile Justice and Delinquency Prevention-Special Emp 16.541 $ 722,537 $ 432,896
Local Law Enforcement Block Grant 16.592 145,393 -
Drug Court Discretionary Grant Program 16.585 246,166 111,100
Grants to Encourage Arrest
Policies and Enforcement of Protection Orders 16.590 58,807 -
State Criminal Alien Assistance Program 16.606 844,743
Bulletproof Vest Program 16.607 11,098 -
Public Safety Partnership and Community Policing Grants 16.710 265,500_ 35,000
Sub-Total Direct Programs 2,294,244 578,996
Pass-Through State Office of Criminal Justice Planning:
Juvenile Accountability Incentive Block Grants 16.523 164,119 -
Victim Witness Assistance Program 16.575 225.736
Byrne Formula Grant Program 16.579 649,393
Violence Against Women Formula Grants 16.588 117,365
Sub-Total Pass-Through Programs 1,156,613
TOTAL U.S. DEPARTMENT OF JUSTICE s 3.450,857 $ 578,996
See notes to the scheduie of expenditures of federal awards.
6
COUNTY OF CONTRA COSTA
Schedule of Expenditures of Federal Awards
Year Ended June 30,2002
Catalog of Federal Amount of
Domestic Expenditures
Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
U.S.DEPARTMENT OF LABOR
Pass-Through State Employment Development Department(EDD):
Senior Community Services Employment Program 17.235 $ 33,181 $
Welfare-to-Work Grants to States and Localities 17.253 598,717 206,001
Workforce Investment Act(WIA)Cluster:
WIA Adult Program 17,258 1,507,097 266,416
WIA Youth Activities 17.259 1,019,139 864,333
WIA Dislocated Worker 17.260 1,172,113 391,647
Sub-Total WIA Cluster _ _ 3,698,349 1,522,396
TOTAL U.S,DEPARTMENT OF LABOR $ 4,330,247 $ 1,728,397
U.S.DEPARTMENT OF TRANSPORTATION
Direct Program:
Airport Improvement Program 20.106 $ 92,271 $
Pass-Through State Department of Transportation:
Highway Planning and Construction 20.205 3,294,203
Pass-Through State Office of Traffic Safety:
State and Community Highway Safety 20.600 45,518 2,922
Sub-Total Pass-Through Programs 3,339,721 2,922
TOTAL U.S.DEPARTMENT OF TRANSPORTATION $ 3.431,992 S 2,922
NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES
Pass-Through California State Library:
State Library Program 45,310 $ 10,000 $
TOTAL NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES $ 14,000 $
ENVIRONMENTAL PROTECTION AGENCY
Direct Programs:
Surveys,Studies,Investigations and Special Purpose Grant 66,606 $ 55,498 $
Solid Waste Management Assistance 66,808 30,245
TOTAL ENVIRONMENTAL PROTECTION AGENCY $ 85,743 $
U.S.DEPARTMENT OF ENERGY
Pass-Through State Department of
Community Services and Development:
Weatherization Assistance for Low-Income Persons 81.042 $ 84,231 $
TOTAL U.S.DEPARTMENT OF ENERGY $ 84,231 S
See notes to the schedule of expenditures of federal awards.
7
.......... ........................
COUNTY OF CONTRA COSTA
Schedule of Expenditures of Federal Awards
Year Ended June 30,2002
Catalog of Federal Amount of
Domestic Expenditures
Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA)_ Expenditures Subrecipients
FEDERAL EMERGENCY MANAGEMENT AGENCY
Direct Programs:
Emergency Food and Shelter National Board Program 83.523 $ 26,967 S 26,967
Assistance to Firefighters Grant Program 83,554 208,839
Sub-Total Direct Programs 235,806 26,967
Pass-Through State Office of Emergency Services:
Public Assistance Grants 83,544 119,834 -
Hazard Mitigation Grants 83,548 372,980 279,735
Sub-Total Pass-Through Programs 492,814 2/9,735
TOTAL FEDERAL EMERGENCY MANAGEMENT AGENCY !F 728,620 $ 306,702
U.S.DEPARTMENT OF EDUCATION
Pass-Through State Department of Alcohol and Drug Programs.
Safe and Drug-Free Schools and Communities-State Gran 84.186 $ 12,063 $ 72.063
TOTAL U.S.DEPARTMENT OF EDUCATION $ 72,063 $ 72,063
U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES
Direct Programs:
Health Center Grants for Homeless Populations 93.151 $ 269,008 $ -
Grants to Provide Outpatient Early Intervention Services with
Respect to HIV Disease 93-918 258,233 54,464
Comprehensive Community Mental Health Services for Children
with Serious Emotional Disturbances(SED) 93.104 1,511,774 420,000
Hansen's Disease National Ambulatory Care Program 93.215 344,571 -
Consolidated Knowledge Development and Application Prc 93.230 602,367 450,000
Head Start 93,600 17,813,628 1.640,625
Runaway and Homeless Youth 93.623 80,402 80,402
Adoption Opportunities 93.652 45,180
Sub-Total Direct Programs 20,925,163 2,645,491
Pass-Through State Department of Aging:
Special Programs for the Aging-Title VII,Chapter 3-Programs for
Prevention of Elder Abuse,Neglect,and Exploitation 93.041 12,246
Special Programs for the Aging-Title VII,Chapter 2-Long-Term
Care Ombudsman Services for Older Individuals 93.042 30,064
Special Programs for the Aging-Title III,Part F- Disease
Prevention and Health Promotion Services 93.043 213,437
Aging Cluster:
Special Programs for the Aging-Title 111,Part B-
Grants for Supportive Services and Senior Centers 93.044 970,708
Special Programs for the Aging-Title 111,Part C-
Nutrition Services 93.045 973,777
Special Programs for the Aging-Title 111,Part D-
IHSS 93.046 52,687
Sub-Total Aging Cluster 1,997,172
Centers for Medicare Services(CMS)Research, Demonstrations
and Evaluations 93.779 37,155
Pass-Through State Department of Alcohol and Drug Programs:
Block Grants for Community Mental Health Services 93.958 1,573.454 500,{)00
Block Grants for Prevention and Treatment of Substance A 93.959 5,501,340 3,397,514
See notes to the schedule of expenditures of federal awards.
COUNTY OF CONTRA COSTA
Schedule of Expenditures of Federal Awards
Year Ended June 30,2002
Catalog of Federal Amount of
Domestic Expenditures
Assistance Federal Provided to
Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES(Continued)
Pass-Through State Department of Community Services and Development:
Low-Income Home Energy Assistance 93.568 S 874,107 $ -
Community Services Block Grant 93.569 647,354 299,993
Pass-Through State Department of Education:
Child Care Mandatory and Matching Funds of the Child
Care and Development Fund 93.596 810,360
Child Care and Development Block Grant 93.575 5,881,706
Pass-Through State Department of health&Human Services:
Project Grants and Cooperative Agreements for
Tuberculosis Control Programs 93.116 321,564 -
Projects for Assistance in Transition from Homelessness 93.150 88,728 88,728
Disabilities Prevention 93.184 1,376,597 -
Immunization Grants 93.268 370,0$3 21,492
Refugee and Entrant Assistance-Discretionary grants 93.576 60,000 8,180
HIV Emergency Relief Project Grants 93.914 1,467,898 1,000,629
HIV Care Formula Grants 93.917 141,430 10,000
HIV Prevention Activities-Health Department Based 93.940 365,000 231,535
HIV/AIDS Surveillance 93.944 40,000 -
Maternal and Child Health Services Block Grant to the Stas 93.994 1,535,889 319.572
Pass-Through State Department of Social Services:
Promoting Safe and Stable Families 93.556 742,458
Temporary Assistance to Needy Families 93.558 94,524,716
Child Support Enforcement 93.563 20,372,789
Refugee and Entrant Assistance-State Administered Progr 93.566 192,332
Adoption Incentive Payments 93.603 419,647
Child Welfare Services-State Grants 93.645 2344,370
Foster Care-Title IV-E 93.658 27,780,224
Adoption Assistance 93.659 5,142,233
Independent Living 93.674 978,570 -
Medical Assistance Program 93.778 1,330,934 123,928
Sub-Tose]Pass-Through Programs 177,173,857 6,001,571
TOTAL U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES $ 198,099,020 S 8,647,062
OFFICE OF THE PRESIDENT
Pass-Through San Mateo County Sheriff:
High Intensity Drug Trafficking Area 99.999 $ 75,890 $
TOTAL OFFICE OF THE PRESIDENT $ 75,890 $
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 251,232,5I2 S 22,544,138
See notes to the schedule of expenditures of federal awards.
:z
COUNTY OF CONTRA COSTA,
Notes to the Schedule of Expenditures of Federal Awards
Year Ended.lune 30, 2002
{I) General
The Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal
award programs of the County of Contra Costa, California (County), except for the awards
related to the County of Contra Costa Housing Authority (Authority). The Authority
conducted a separate single audit in accordance with OMB A-133. The County's reporting
entity is defined in note IA of the County's basic 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
ID to the County's basic financial statements.
(3) Relationship to Basic Financial Statements
The majority of the federal award expenditures are reported in the County's basic 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 reported in the
County's basic financial statements as they are non-cash awards. Expenditures related to the
Food Donation Program are not reflected in the County's basic financial statements as these
represent aid-in-kind.
(4) Loan Programs
The County has 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 programs upon repayment of the principal and interest, and will be
recorded as program income at that time. The following is a summary of the loan programs
maintained by the County along with the outstanding loan receivable balances at June 30, 2002:
Program Title CFDA Amount
Number Outstanding
Community Development Block Grant 14.218 $ 11,917,151
HOME Investment Partnerships Program 14.239 15,440,153
Housing Opportunities for Persons with AIDS 14.241 1,525,500
$ 28,882,804
10
COUNTY OF CONTRA COSTA
Notes to the Schedule of Expenditures of Federal Awards (Continued)
Year Ended June 30, 2002
(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, 2002:
Federal
CFDA Number Program Title Amount
81.042 Weatherization Assistance for Low-Income Persons $ 84,231
93.568 Low-Income Home Energy Assistance 874,107
93.569 Community Services Block Grant 647,354
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.
(6) Summary of Federal Expenditures of the Authority
The Authority expenditures are excluded from the Schedule because it is separately audited.
The programs of the Authority as of March 31, 2002 are as follows:
CFDA Federal
Program Title Number Expenditures
U.S. Department of Housing and Urban Development
Shelter Plus Care 14.238 $ 1,554,276
Public Housing Drug Elimination Program 14.854 166,374
Economic Development and Supportive Services Program
(EDSS) 14.864 52,976
Resident Opportunity and Supportive Services (ROSS) 14.870 9,344
Public Housing Comprehensive Grant Program 14.859 1,317,008
Low Income Housing Assistance Program Section 8
Moderate Rehabilitation 14.856 157,614
Section 8 Housing Choice Voucher 14.871 51,105,661
Public and Indian Housing 14.850 2,784,415
Public Housing Capital Fund 14.872 507.439
Public Housing Comprehensive Improvement Assistance
Program (CIAP) 14.852 265,750
Section 8 Rental Certificate 14.857 204,411
Passed through the County of Contra Costa
Community Development Block Grants 14.218 267,812
U.S. Department of Health and Human Services
Passed through the County of Contra Costa
Health Center Grants for Homeless Populations 93.151 16,469
Total Federal Expenditures 58,409,549
ll
COUNTY OF CONTRA. COSTA
Notes to the Schedule of Expenditures of Federal Awards (Continued)
Year Ended June 30, 2002
(7) Programs Funded through the State Office of Criminal Justice Planning (OCJP)
OCJP grant expenditures:
The following represents grant expenditures for Department of Justice grants passed through the State of California
Office of Criminal Justice Planning for the year ended June 30, 2002.
Grant Award Actual Actual Actual
Program Title and Expenditure Category Number Budget Non-match Match Total Variance
Juvenile Accountability Incentive Block Grant IPOOOI0070
Equipment $ 182,543 $ _1.64,114 $ 18,235 $ 282,354 $ 189
Total $ 182,543 $ 164,119 $ 18,235 $ 182,354 $ 189
Victim Witness Assistance Program VWOO190070
Personal Services $ 870.413 $ 342,031 $ -- $ 342,031 $ 528,382
Operating Expenses 86,505 43,336 43,336 43,170
Equipment 30,994 30,994
Total $ 987,913 $ 385,367 $ $ 385,367 $ 602,546
Byrne Formula Grant Program DCO1140070
Personal Services $ 641,955 $ 641,955 $ $ 641,455 $ --
Operating Expenses 7,033 6,533 6,533 500
Equipment 4,305 905 905 3,400
Total 653,293 $ 649,393 $ $ 649,393 $ 3,900
Violence Against Women Formula Grants PU98010070
Personal Services $ 434,001 $ 116,240 $ 38,747 $ 154,987 $ 279,014
Operating Expenses 6,000 1,125_ 375 1,500 4,500
Total $ 440,001 $ 117,365 $ 34,122 $ 156,487 $ 283,514
(Note:Non-thatch expenditures of$164,119,$225,736,$649,393 and$117,365 for grants IP00010070,VW00190070,DC0114OG70 and PU98010070.
respectively,are reported as federal expenditures in the Schedule under the CFDA Nos. 16.523, 16.575, 16,579 and 16.588,respectively.)
12
COUNTY OF CONTRA COSTA
Schedule of Findings and Questioned Costs
Year Ended .Tune 30, 2002
Section I Summar 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:
r Material weakness(es) identified? No
+► Reportable condition(s) identified that are not
considered to be material weaknesses? Yes
Type of auditor's report issued on compliance for Unqualified
major programs:
Any audit findings disclosed that are required to be
reported in accordance with section 510(a) of OMB
Circular A-133? Yes
Identification of major programs:
CFDA Number Name of Federal Program
14.239 HOME Investment Partnerships Program
16.541 Juvenile Justice and Delinquency Prevention
Special Emphasis
17.258, 17.259, 17.260 Workforce Investment Act Cluster
93.558 Temporary Assistance to Needy Families
93.563 Child Support Enforcement Program
93.600 Head Start
93.658 Foster Care- Title IV-E
93.659 Adoption Assistance
93.959 Block Grants for Prevention and Treatment
of Substance Abuse
Dollar threshold used to distinguish between type A
and type B programs: $3,000,000
Auditee qualified as a low-risk auditee? No
f3
COUNTY OF CONTRA COSTA
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2002
Section II Financial Statement Findin s
No matters were reported.
Section III Federal Award Finding and 2uestioned Costs
Finding 02-1 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Foster Care - Title IV-E, (CFDA Number 93.658) - Eligibility
Passed through the State of California, Department of Social Services
Administered by the County's Employment and Human Services Department
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the
eligibility requirements as documented in the individual grant agreements of the
respective programs. For the Foster Care program, eligibility requires that a re-
determination be performed every six months on participants to ensure that they
still qualify for the federal program benefits.
Condition During the performance of our audit, we noted that for twenty-four out of forty
case files selected for testing, the periodic six-month eligibility re-determination
(form FC2) had not been performed. This is a repeat finding from the prior year.
Context and Effect By ensuring that periodic re-determinations are performed timely, changes in
income and property for the child's foster care case are reviewed to ensure that
Foster Care assistance is being issued in the correct amount.
Recommendation We recommend that that the County strengthen its controls governing the periodic
eligibility re-determination process to ensure that it is performed.
Management's We are implementing a new process intended to eliminate overdue
Response reinvestigations and maintain all reinvestigations in a current status. This new
process uses the court hearing date assigned to each child as the due date for the
reinvestigation for that case, both coming due bi-annually. We anticipate that
once we have completed a full 6-month cycle, all overdue reinvestigations will be
substantially reduced or eliminated. We will continue to work with this process
until we achieve the goal of no overdue reinvestigations. We will however,
continue to look for new ways to consistently reinvestigate program cases every
six months.
14
COUNTY OF CONTRA COSTA
Summary Schedule of Prior Audit Findings
Year Ended June 30, 2002
The following is the status of audit findings reported in the prior year's schedule of findings and
questioned costs.
Finding 01-1 U.S. DEPARTMENT OF LABOR
Workforce Investment Act, CFDA Number 17.255
Passed through the State of California, Economic Development Department
Administered by the County's Employment and Human Services Department (EHSD)
Condition As noted in the prior year, the EHSD did not adequately monitor its subrecipients
as required by OMB Circular A-133. In addition, EHSD did not have all
required single audit reports on file for four of the five subrecipients we selected
for testing.
Management's Management will pursue the missing reports, improve its filing system and ensure
Response that audit reports are kept for at least three years. The County's internal auditors
have scheduled an examination of EHSD later this year and will include a review
of its subrecipient monitoring practices in their scope of work.
Status Implemented.
Finding 01-2 U.S. DEPARTMENT OF HEALTH ANIS HUMAN SERVICES
Foster Care - Title IV-E, CFDA Number 93.658
Passed through the State of California, Department of Social Services
Administered by the County's Employment and Human Services Department
Condition As noted in the prior year, one out of the forty cases selected for eligibility testing
did not have a current re-determination form (form FC2). In addition, one out of
the forty case files selected for testing was not available.
Management's Management concurs with the recommendation and will make every effort to keep
Response the files/forms complete and easy to locate.
Status In progress. Eligibility re-determination continues to be a finding. See current
year finding.
15
COUNTY OF CONTRA COSTA
Summary Schedule of Prior Audit Findings (Continued)
Year Ended June 30, 2002
Finding 01-3 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Adoption Assistance, CFDA Number 93.659
Passed through the State of California, Department of Social Services
Administered by the County's Employment and Human Services Department
Condition In the prior year, as a result of performing testwork over eligibility, we noted the
following; Out of the forty case files selected for testing two case files could not
be located, three case files did not have current re-certifications, one case file did
not have a signed Adoption Assistance Agreement, one case file was being paid at
an incorrect rate, twenty-one case files were missing the income and property
checklist and seven case files were missing the health insurance form.
Management's Management will take steps to improve the current system of internal controls
Response over eligibility.
Status Implemented. The aforementioned exceptions that were noted were not
discovered during the current year.
Finding 01-4 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Head Start, CFDA Number 93.600
Administered by the County's Community Services Department
Condition In the prior year, the Community Services Department of the County did not
actively maintain records of certified payroll of contractors paid with federal
funds.
Management's Management will make every effort to maintain certified payroll records of
Response contractors paid with federal funds.
Status Implemented. The County appears to be maintaining records of certified payroll
contractors paid with federal funds.
16
COUNTY OF CONTRA COSTA
Summary Schedule of Prior Audit Findings (Continued)
Year Ended June 30, 2002
Finding 01-5 U.S. DEPARTMENT OF LABOR
Workforce investment Act, CFDA Number 17.255
Passed through the State of California, Economic Development Department
Administered by the County's Employment and Human Services Department (EHSD)
Condition In the prior year the EHSD did not maintain adequate supporting documentation
for disbursements relating to the Workforce Investment Act. Out of the forty
disbursements selected for testing, six disbursements did not have adequate
supporting documentation, such as invoices.
Management's Management will improve its filing system to ensure that supporting
Response documentation is readily accessible.
Status Implemented. In the current year, all samples included adequate supporting
documentation.
Finding 01-6 U.S. DEPARTMENT OF LABOR
Workforce Investment Act, CFDA Number 17.255
Passed through the State of California, Economic Development Department
Administered by the County's Employment and Human Services Department(EHSD)
Condition As noted in the prior year, the EHSD did not accurately report Workforce
Investment Act equipment inventory. A projector, valued at $10,213, could not
be located upon our request for physical inspection. In addition, computers
considered obsolete and no longer being used were still reported as current on the
equipment inventory listing.
Management's Management will strengthen its equipment inventory control procedures to ensure
_ Response that records are reliable and equipment is being used appropriately.
Status Implemented. All missing inventory has now been located and a sign-out sheet is
required for all inventory.
?7
SUPPLEMENTAL SCHEDULES
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OIF-4008 CSBG (CFDA # 93.569)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 528,842 $ 528,842 $ 625,126
TOTAL REVENUE $ 528,842 $ 528,842 $ 625,126
EXPENDITURES
Administrative:
Salaries & Wages $ 69,537 $ 69,537 $ 125,281
Fringe Benefits 15,297 15,297 48,513
Travel 1,830
1,830 10,300
Spare (Rent/Lease) 11,097 11,097 16,500
Consumable Supplies 8,107 8,107 7,000
Equipment Lease/Purchase 16,438 16,438 18,920
Other Costs 24,863 24,863 64,753
Subtotal Administrative Costs 147,169 147,169 291,267
Program:
Salaries & Wages 10,071 10,071 10,351
Fringe Benefits 3,848 3,848 4,008
Contract Services 25,731 25,731 21,500
Subcontractors 291,660 291,660 298,000
Subtotal Program Costs 331,310 331,310 333.859
TOTAL EXPENDITURES $ 478,479 $ 478,479 $ 625,126
18
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 01B-5009 ECIP (CFDA #93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 61,147 $ 61,147 $ 164,841
TOTAL REVENUE $ 61,147 $ 61,147 $ 164,841
_ EXPENDITURES
Administrative:
Salaries & Wages $ 6,322 $ 6,322 $ 26,914
Fringe Benefits 3,110 3,110 6,703
Facilities 209 209 1,585
Travel In-State - - 232
Tel./Communications 30 30 145
Accounting 4,669 4,669 2,176
Office Supplies 129 129 13
Miscellaneous 712 712 1,733
Intake - - 208
Total Administrative 15,181 15,181 39,709
Program:
Outreach Cost (5% max.) 14,806 14,806 14,550
Furnace Repair 718 718 -
Furnace Replacement 93,592 93,592 110,582
Total Program 109,116 109,116 125,132
TOTAL EXPENDITURES $ 124,297 $ 124,297 $ 164,841
f9
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No, OIB-5009 Assurance 16 (CFDA#93.568)
For the Period July 1, 2001 through.lune 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 3,776 $ 3,776 $ 66,182
TOTAL REVENUE $ 3,776 $ 3,776 $ 66,182
EXPENDITURES
Program:
Assurance 16 Activities $ 27,793 $ 27,793 $ 66,182
TOTAL EXPENDITURES $ 27,793 $ 27,793 $ 66,182
3t)
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 0113-5009 HEAP OUTREACH (CFDA#93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 10,166 $ 10,166 $ 26,191
TOTAL REVENUE $ 10,166 $ 10,166 $ 26,191
EXPENDITURES
Program:
HEAP Outreach $ 26,900 $ 26,900 $ 26,191
TOTAL EXPENDITURES $ 26,900 $ 26,900 $ 26,191
21
_ COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OIB-5009 Weatherization{CFDA# 93.568}
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 228,270 $ 228,270 $ 349,523
TOTAL REVENUE $ 228,270 $ 228,270 $ 349,523
EXPENDITURES
Administrative:
Salaries&Wages $ 1,728 $ 1,',28 $ 2,651
Fringe Benefits 635 635 1,011
Facilities 210 2
Utilities 10 1,131
Equipment _
Telephone-Communication 90 90 247
Training _
Travel In-State 9 9 132
Accounting
Audit Costs 4,433 4,433 13,055
Insurance-Bonding _ - -
Office Supplies 420 420 868
Miscellaneous 69 69 502
Intake 6,327 6,327 8,366
Total Administrative 13,921 13,921 27,962
Program:
Training 370
Travel In-State
Outreach - 1`061
Dwelling Assessment
4,480 4,480 16,153
31,360 31,360 23,388
Equipment
Weatherization Materials 167,487 167,487 155,076
Labor 120,355 120,355
Storage 106,047
2,429 2,429 2,635
Maintenance-Repair 7,952 7,952
Miscellaneous 14,315
1,508 1,508 2,516
Total Program 335,571 335,571
321,561
TOTAL EXPENDITURES $ 349,492 $ 349,492 $ 349,523
2
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OOE-1264 LIHEAP-ECFWeatherization (CFDA #93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 28,180 $ 28,180 $ 100,091
TOTAL REVENUE $ 28,180 $ 28,180 $ 100,091
EXPENDITURES
Administrative:
Salaries & Wages $ 315
Fringe Benefits _
_ Facilities 87
Utilities
Equipment
Telephone-Communication
Training - -
Travel In-State -
Accounting _ 27
Audit Costs 3,189
Insurance-Bonding
Office Supplies _ _
Miscellaneous 224
Intake _ 285
(229) (229} 3,881
Total Administrative (229) (229) 8,008
Program:
Training
1,996
Outreach
5,562 5,562 4,604
Dwelling Assessment (579) (579
4,732
Weatherization Materials ) 1
3O1 301 300,,327327
Labor (5,055) (5,055) 30,257
Storage
Maintenance-Repair 2,169
Miscellaneous 6,610
Total Program - 1,388
_ 229 229 92,083
TOTAL EXPENDITURES S - $
$ 100,091
23
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OOE-1264 LIHEAP-ECF ECIP (CFDA # 93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 3,688 $ 3,688 $ 45,241
TOTAL REVENUE $ 3,688 $ 3,688 $ 45,241
EXPENDITURES
Administrative:
Salaries & Wages $ - $ - $ 19,688
Fringe Benefits - - 4,903
Facilities
- - - 1,159
Travel in-State - - 169
Tel./Communications - - 106
Accounting - - 1,593
Office Supplies _ 9
Miscellaneous _
Intake 1,268
- -
Total Administrative 152
- - 29,152
047
Program:
Outreach Cost (5% max.) - - 9,054
Furnace Replacement _ - 7,140
Total Program - - 16,194
TOTAL EXPENDITURES $ - $ - $ 45,241
- 24
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No, OOE-1264 LIHEAP-ECF Assurance 16 (CFDA#93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 20,455 $ 20,455 $ 48,413
TOTAL REVENUE $ 20,455 $ 20,455 $ 48,413
EXPENDITURES
Program.-
Assurance
rogram:Assurance 16 Activities $ 8,340 $ 8,340 $ 48,413
TOTAL EXPENDITURES $ 8,340 $ 8,340 $ 48,413
25
......................................................................................................................................................
...................................................................................
.................
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OOE-1264 LIHEAP-ECF HEAP-Outreach(CFDA#93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue
$ 4,078 -$ 4,078 $ 20,962
TOTAL REVENUE $ 4,078 $ 4,078 $ 20,962
EXPENDITURES
Program:
HEAP Outreach $ 4,175 $ 4,175 $ 20,962
TOTAL EXPENDITURES $ 4,175 $ 4,175
20,962
16
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OIX-6009 CAL-LIHEAP Intake Costs (CFDA #93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 21,867 $ 21,867 $ 68.172
TOTAL REVENUE $ 21,867 $ 21,867 $ 6$,172
EXPENDITURES
Program:
Intake $ 16,293 $ 16,293 $ 68,172
TOTAL EXPENDITURES $ 16,293 $ 16,293 $ 68,172
37
.................................................................................................................................................................................-
...............................................................................................
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OIX-6009 CAL-LIHEAP Outreach&Training Costs (CFDA#93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 19,639 $ 19,639 $ 1377,655
TOTAL REVENUE $ 19,639 $ 19,639 $ 137,655
EXPENDITURES
Program:
Outreach $ 18,424 $ 18,424 $ 86,000
Training for Consumers - - 51,655
TOTAL EXPENDITURES $ 18,424 $ 18,424 $ 137,655
................ .......
11...............
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OIX-6009 CAL-LIHEAP Administrative Costs (CFDA #93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 8,534 $ 8,534 $ 71,995
TOTAL REVENUE $ 8,534 $ 8,534 $ 71,995
EXPENDITURES
Administrative:
Salaries & Wages 2,887 2,887 41,124
Fringe Benefits 1,419 1,419 14,662
Facilities _
- 1,574
Travel In-State - - 230
Tel./Communications 18 18 213
Accounting 1,083 1,083 11,162
Office Supplies _
- 350
MiscelIanneous 250 250 2,680
TOTAL EXPENDITURES $ 5,657 $ 5,657 $ 71,995
29
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 01X-6009 CAL-LIHEAP Weatherization (CFDA # 93.568)
For the Period July 1, 2001 through .lune 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 173,183 $ 173,183 $ 552,916
TOTAL REVENUE $ 173,183 $ 173,183 $ 552,916
EXPENDITURES
Administrative:
Salaries &Wages $ 529 $ 529 $ 3,562
Fringe Benefits 77 77 1,358
Facilities 830 830 1,520
Staff Training - - 332
Telephone-Communications 62 62 178
Accounting 5,516 5,516 17,540
Office Supplies 402 402 1,166
Miscellaneous - - 674
Total Administrative 7,416 7,416 26,330
Program:
Staff Training - - 638
Travel In-State - - 1,830
Dwelling Assessment 14,465 14,465 40,326
Weatherization Materials 136,957 136,957 267,380
Labor 47,155 47,155 182,848
Storage 3,060 3,060 4,544
Maintenance-Repair 9,203 9,203 24,682
Miscellaneous 1,037 1,037 4,338
Total Program 211,877 211,877 526,586
TOTAL EXPENDI'T'URES $ 219,293 $ 219,293 $ 552,916
30
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 02C-1409 Weatherization (CFDA # 81.042)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ - $ - $ 84,210
TOTAL REVENUE $ - $ - $ 84,210
EXPENDITURES
Administrative:
Salaries & Wages $ - $ - $ 1,411 .
Fringe Benefits _ 143
Facilities
Accounting
- - 262
Office Supplies 2,195
Total Administrative _
150
- 4,211
Other Program:
Training and Technical Assistance - - 2,245
Health and Safety - - 1,000
Total Other Program - - 3,245
Program Operations:
Measures _
Outreach - 72,054
Intake - 1,500
Client Education 2,000
- 1,200Total Program Operations
- 76,754
-- TOTAL EXPENDITURES $ - $ - $ 84,210
31
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 02F-4208 CSBG (CFDA # 93.569)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ 156,281 $ 156,281 $ 625,126
TOTAL REVENUE $ 156,281 $ 156,281 $ 625,126
EXPENDITURES
Administrative:
Salaries & Wages $ 61,059 $ 61,059 $ 170,762
Fringe Benefits 15,292 15,292 66,125
Travel 4,498 4,498 21,238
Space (Rent/Lease) 21,572 21,572 19,200
Consumable Supplies 2,305 2,305 8,632
Equipment Lease/Purchase - - 34,400
Consultant Services - - 53,517
Other Costs 34,851 34,851 77,063
Subtotal Administrative Costs 139,577 139,577 446,937
Program:
Salaries &Wages 11,333 11,333 12,875
Fringe Benefits 4,170 4,170 4,986
Consultant Services 5,462 5,462
Contract Services - - 12,500
Subcontractors 8,333 8,333 147,828
Subtotal Program 29,298 29,298 178,189
TOTAL EXPENDITURES $ 168,875 $ 168,875 $ 625,126
32
........... _.
.....................................................................
............__.
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 02B-5159 ECIP(CFDA # 93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ - $ - $ 204,825
TOTAL REVENUE $ - $ - $ 204,825
EXPENDITURES
Administrative:
Salaries & Wages ,776
Fringe Benefits 18
- - 8,947
Facilities - - Z,S00
- Travel In-State - - 1,500
Tel-/Communications
Accounting _ 3,362
-
Office Supplies 6,700- - 1,800
Miscellaneous - - 2,126
Intake
,000
Total Administrative 5
- - 45,711
Program:
_ Outreach Cost (5% max.) - - 18,962
Furnace Repairs & Replacements - - 137,152
Total Program - - 156,114
TOTAL EXPENDITURES 204,825
33
.............................................................................................................................................................................
........................................................................
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 02B-5159 Assurance 16(CFDA#93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount —Amount Amount
REVENUE
Grant Revenue $ $ $ 80,657
TOTAL REVENUE $
80,657
EXPENDITURES
Program:
Assurance 16 Activities 80,657
TOTAL EXPENDITURES
80,657
34
.............. ........
................................................................ .......
......................
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 02B-5159 HEAP OUTREACH(CFDA#93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ - $ - $ 34,131
TOTAL REVENUE $ - $ - $ 34,131
EXPENDITURES
Program:
HEAP Outreach $ - $ - $ 34,131
TOTAL EXPENDITURES 34,131
- 35
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. 02B-5159 Weatherization (CFDA # 93.568)
For the Period July 1, 2001 through June 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ - $ - $ 82,743
TOTAL REVENUE $ - $ - $ 82,743
EXPENDITURES
Administrative:
Salaries & Wages $ 93 $ 93 $ 621
Fringe Benefits 41 41 237
Facilities
- -
Telephone-Communication _ - 26558
Travel In-State _ _ 31
Accounting 4,787 4,787 3,057
Office Supplies -
- - 203
Miscellaneous 1,023 1,023 117
Intake 1,967 1,967 1,959
Total Administrative 7,911 7,911 6,548-
Program: 548Program:
Training - - 88
Travel In-Sate - - 252
Outreach 4,519 4,519 3,810
Dwelling Assessment 3,775 3,775 5,543
Weatherization Materials 31,205 31,205 36,754
Labor 23,003 23,003 25,134
Storage - - 625
Maintenance-Repair 1,813 1,813 3,393
Miscellaneous 1,217
1,217 596
Total Program 65,532 65,532 76,195
TOTAL EXPENDITURES $ 73,443 $ 73,443 $ 82,743
36
COUNTY OF CONTRA COSTA
Community Services Department
Supplemental Schedule of Revenue and Expenditures
DCSD Contract No. OIC-1359 Weatherization (CFDA # 81.042)
For the Period July 1, 2001 through .lune 30, 2002
Total Total
Reported Budgeted
Amount Amount Amount
REVENUE
Grant Revenue $ - $ $ 84,269
TOTAL REVENUE $ - $ - $ 84,269
EXPENDITURES
Administrative:
Salaries & Wages $ 234 $ 234 $ 593
Fringe Benefits 19 19 151
Facilities 77 77 161
Travel In-State - - 81
Accounting 583 583 3,170
Office Supplies - - 21
Miscellaneous 75 75 36
Total Administrative 988 988 4,213
Program:
Training and Technical Assistance - - 2,247
Program Operations-Other 82,203 82,203 67,472
Program Operations-Outreach 250 250 2,624
Program Operations-Intake 400 400 2,896
Program Operations-Client Education 390 390 2,500
Health and Safety - - 2,317
Total Program 83,243 83,243 80,056
TOTAL EXPENDITURES $ 84,231 $ 84,231 $ 84,269
37