HomeMy WebLinkAboutMINUTES - 04122005 - C.68 YA• ■ffs
. I 17�i.Iww�w ww:''•
TO: BOARD OF SUPERVISORSContra
r- {
FROM: JOHN SWEETEN, County Administrator Costa
o;
DATE: APRIL 41 2005 •�•:. -- ..='
�S�A_ County
SUBJECT: SINGLE AUDIT REPORTS FOR FISCAL YEAR ENDED JUNE 30, 2004
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION:
RECEIVE single audit reports prepared by Caporicci & Larson, CPA, for the fiscal year ended
June 30, 2004 and REFER them 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. Caporicci & Larson, an independent certified public accounting firm, conducted the
audit and has submitted it to the County.
CONTINUED ON ATTACHMENT: L".-- ES SIGNATURE:
y-"RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMEND I NOF BOARD COMMITTEE
APPROVE OTHER
SIGNATURE(S): '
ACTION OF BOA 0L4"�� APPROVE AS RECOMMENDEDVOOOOOOF
OT ER
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENT AND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED: APRIL 12,2005
CONTACT: JULIE ENEA(925)335-1077 JOHN SWEETEN,CLERK OF THE BOARD OF
CC: COUNTY ADMINISTRATOR SUPERVISORS AND COUNTY ADMINISTRATOR
AUDITOR-CONTROLLER
LISA DRISCOLL,STAFF,FINANCE COMMITTEE
A
A
BY ,DEPUTY
I
w
• 2004 Single Audit Reports April 4, 2005
Page 2
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.
COUNTY OF CONTRA COSTA
PUBLIC FACILITIES CORPORATION
(A component unit of the
County of Contra Costa,California)
Basic Financial Statements,
Independent Auditors' Report and
Management's Discussion and Analysis
Year Ended June 30, 2004
r
COUNTY OF CONTRA COSTA PUBLIC FACILITIES CORPORATION
Year Ended June 30, 2004
TABLE OF CONTENTS
Page(s)
Independent Auditors' Report
............................................................................................1 -2
Management's Discuss-ion and Analysis (R.equired Supplementary Information) 4
Basic Financial Statements:
Statement of Net Assets
Statement of Revenues.,Expenses and Changes in Net Assets .............................................6
Statementof Cash Flows ......................................................................................................7
Notes to the Basic Financial Statements ........................................................................9 - 14
Supplementary Information:
Combining Schedule of Net Assets by Bond Program .............................................................15
Combining Schedule of Revenues, Expenses
and Changes in Net Assets by Bond Program ......................................................................16
Combining Schedule of Cash Flows by Bond Program ...........................................................17
C L
Caporicci&larson
Certified Public Accountants
INDEPENDENT AUDITORS'REPORT
Board of Directors of the
Contra Costa County Pubic Facilities Corporation
Martinez,California
-type activities of the County of
We have audited the accompanying financial statements of the business
Contra Costa Public Facilities Corporation (Corporation), a component unit of the County of Contra Costa,
California, as of and for the year ended June 30, 2004, which collectively comprise the Corporation's basic
financial statements as listed in the table of contents. These financial statements are the responsibility of the
Corporation's management. Our responsibility is to express an opinion on these financial statements based
on our audit.
We conducted our audit in accordance withgenerally accepted auditing standards in the United States.
Those standards require that we plan and perform the audit to obtain reasonable assurance about whether
the basic financial statements are free of material misstatement. An audit includes examining, on a test
basis, evidence supporting the amounts and disclosures in the basic financial statements. An audit also
includes assessing the accounting principles used and significant estimates made by management, as well
as evaluating the overall basic financial statement presentation. We believe that our audit provides a
reasonable basis for our opinion.
In our opinion, the basic financial statements referred to above present fairly, in all material respects, the
financial position of the business-type activities of the Corporation as of June 30, 2004, and the respective
changes in financial position for the year then ended in conformity with generally accepted accounting
principles in the United States.
The accompanying Required Supplementary Information, such as management's discussion and analysis,
as listed in the table of contents is not a required part of the basic financial statements but is supplementary
information required by the Governmental Accounting Standards Board. We have applied certain limited
procedures,which consisted principally of inquires of management regarding the methods of measurement
andpresentation of the Required Supplementary Information. However, we did not audit the information
and express no opinion on it.
Our audit was conducted for the purpose of forming an opinion on the basic financial statements. The
accompanying supplementary information is presented for purpose of additional analysis and is not a
required part of the basic financial statements. The supplementary 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.
Oakland,California
November 12,2004
goo'
'Voll Free Ph:(877)862-2200 Tall Free Fax:(866)436-0927
Oakland Orange County Sacramento San Diego
180 Grand Ave.,Suite 1365 3184-D Airway Avenue 777 Campus Commons Rd.,Suite 200 604"B"Street,Suite 1900
Oakland,California 94612 Costa Mesa,California 92626 Sacramento,California 95825 San Diego,California 92101
COUNTY OF CONTRA COSTA PUBLIC FACILITIES CORPORATION
Management's Discussion and Analysis
i Z
Year Ended June 30,2004
The following discussion and analysis of the County of Contra Costa Public Facilities
Corporation ("Corporation") financial performance provides an overview of its financial
activities for the year ended June 30, 2004. The Contra Costa County ("County")
Auditor-Controller's Office prepared this discussion and analysis. Please read it in
conjunction with the accompanying basic financial statements of the Corporation.
r7
Financial Highlights
• The assets of the Corporation exceeded its liabilities by$11,329,782 at June 30,2004.
• Net assets declined by$25,050 during the year ended June 30, 2004.
ry
Basic Financial Statements
The basic financial statements consist of the Corporation's Enterprise Fund, which is
more fully described in the notes to the basic financial statements. The Enterprise Fund
is used to account for the financing of public capital improvements provided by the
Corporation to the County's governmental and proprietary operations. The financial
statementsprovide both long- and short-term financial information and information
about cash flows. Under Governmental Accounting Standards Board Statement No. 34,
the Corporation's financial statements are presented as follows:
• Statement of net assets;
Statement of revenues, expenses and change in net assets; and
Statement of cash flows.
Over time, net assets may serve as a useful indicator of whether a government's
yl financial condition is improving or deteriorating. The following table presents the
Corporation's net assets as of June 30, 2004 and 2003 (amounts in thousands):
June 30, June 30, Change Change
2004 2003 (0/0)
Current assets $16,805 $16)587 $ 218 1.3%
Non-current assets 123,020 127,310 (4,290) 3.4
Total assets 139,825 143,897 (4,072) 2.7
Current liabilities 5,429 5,232 197 3.8
Noncurrent liabilities 123,020 127,310 (4,290) 3.4
Total liabilities 128,449 132,542 (4,093 3.1
Net assets restricted for debt service $11.375 $1135 $ 20 20
The decrease in non-current assets is the reduction of the Corporation's net investment
in leases resulting from lease payments received from the County and the Board of
Education. The decrease in non-current liabilities is due to the payment of certificates of
participation principal.
3
COUNTY OF CONTRA COSTA PUBLIC FACILITIES CORPORATION
Management's Discussion and Analysis(Continued)
Year Ended June 3012004
The following table presents the Corporation's change in net assets for the year ended
June 3 01 2004 (amounts 'in thousands):
June 30, June 30, Change Change
2004 2003 ($) (YO)
Operating revenue $61436 $71256 $ (820) (11.3)%
Operating expense - (86) 45 41
Operating income 6,350 7211 861 11.9
Non-operating revenues(expenses):
Investment income 705 685 (20) (2.9)
Interest expense (71,035) (71,256) (221) (3.0)
Contributions to Contra Costa County (1,2 (1,232) (100.0)
Net non-operating expenses 6_,330)) (L803) (1,473)
18.9
Change in net assets 20 (592) 612 103.4
Net assets,beginning of year 11,355 (5921 (5.0)
Net assets,end of year $11s,375 $111,355 $ 20 .2%
The decrease in operating revenue is due primarily to the reduction in the County's
required lease payment by approximately $597,000 because of the availability of
investment earnings in the revenue account. Interest expense decreased in fiscal year
2004 because of a partial defeasance of 1992 Board of Education certificates of
participation in 2003.
Request for Information
This financial report is designed to provide our citizens, taxpayers, customers,, investors
and creditors with a general overview of the Corporation's finances and to demonstrate
the Corporation's accountability for the money it receives. Questions concerning any of
the information provided in this report or requests for additional financial information
should be addressed to the County of Contra Costa, Auditor-Controller's Office, 625
Court Street,Martinez, California, 94553.
CONTRA COSTA COUNTY PUBLIC FACILITIES CORPORATION
Statement of Net Assets
4
June 30,2004
s
t
ASSETS
V� Current Assets:
�i
Restricted Cash and Cash Equivalents $ 6295700
Restricted Investments 1056455690
Interest Receivable-Investments 1003011
Interest Receivable 13393,308
Net Investment in Leases-Current Portion 452905000
Total.Current Assets 1658041,709
Non-current Assets-
s Net Investments in Leases-Non-current 12350205000
Total Assets 139,82430709
LIABILITIES
Current Liabilities:
Interest Payable 13395308
Long-term Debt-Due Within One Year 41)290,000
Total Current Liabilities 5,4295308
Long-term Debt-Due in More Than One Year 123,020,000
Total Liabilities 1285449,308
NET ASSETS -Restricted for Debt Service 111,375,401
•
esp
See nates to basic financial statements.
5
CONTRA COSTA COUNTY PUBLIC FACILITIES CORPORATION
Statement of Revenues,Expenses and Changes in Net Assets
Year Ended June 30,2004
OPERATING REVENUE
Interest Earned on Leases $ 61435,3885
OPERATING EXPENSES
Administration Fee 21603
Other 823,777
Total Operating Expenses 85,381
Operating Income 6,3505504
NON-OPERATING REVENUES (EXPENSES)
Interest Expense (7,035,408)
Investment Income 7051472
Net Non-operating Expenses (65329,936)
Increase in Net Assets 203569
NET ASSETS,July 1,2003 1133543832
NET ASSETS,June 30, 2004 $ 11,3 75,401
.� See notes to basic financial statements.
6
CONTRA COSTA COUNTY PUBLIC FACILITIES CORPORATION
Statement of Cash Flows
Year Ended June 30,2004
CASH FLOWS FROM OPERATING ACTIVITIES:
Receipts from lessee,principal 4)0703,000
Receipts from lessee,interest 64583,813
Payments for administrative fees and other (85,381)
Net cash provided by operating activities 101443,432
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES*
Payments for debt principal (41070,1000)
Payments for debt interest (71058,336)
Net cash used in capital and related financing activities (11,128,336)
CASH FLOWS FROM INVESTING ACTIVITY-
Receipts from earnings on investments and cash equivalents 664,427
NET DECREASE IN CASH AND CASH EQUIVALENTS (20,477)
CASH AND CASH EQUIVALENTS,July 1,2003 650,177
CASH AND CASH EQUIVALENTS,June 30,2004 629,700
RECONCILIATION OF OPERATING INCOME TO NET
CASH PROVIDED BY OPERATING ACTIVITIES:
Operating income 6,3501,504
Adjustments to reconcile operating income to net cash
provided by operating activities:
Decrease in net investment in leases 4,070,000
Decrease in interest receivable-investment in leases 221,928
Net cash provided by operating activities 1014433,432
MON. See notes to basic financial statements.
7
COUNTY OF CONTRA COSTA PUBLIC FACILITIES CORPORATION
Notes to Basic Financial Statements
Year Ended June 30,2004
NOTE 1 -REPORTING ENTITY
The County of Contra Costa Public Facilities Corporation ("Corporation") is a joint powers
Corporation, organized in November 1981 as a non-profit, public benefit corporation. Its
purpose is to provide financial assistance to the County of Contra Costa C"County"),
California and the Contra Costa County Board of Education by financing the acquisition,
construction,, improvement and remodeling of public buildings and facilities. The
Corporation is exempt from federal and state taxation.
The basic financial statements present only the Corporation and are not intended to present
the financial position and changes in financial position and cash flows of the County. The
board of directors of the Corporation is composed off five individuals who serve until
resignation, removal or death; vacancies are filled by vote of the remaining board members.
The Corporation is an integral part of the County, and accordingly, the accompanying basic
financial statements are blended as a component unit within the basic financial statements
prepared by the County.
Administrative expenses incurred in the day-to-day operations of the Corporation, such as
personnel costs, office expenses and management, are provided by the County and are not
included in the accompanying basic financial statements. Such expenses are considered
insignificant to the Corporation's operations.
The Corporation obtains financing for the County-sponsored projects using lease agreements
signed by the County as collateral. The agreements provide sufficient resources to repay the
debt incurred by the Corporation to finance projects.
NOTE 2-SIGNIFICANT ACCOUNTING POLICIES
Basis of Presentation and Accounting
All activities of the Corporation are accounted for within a single enterprise fiend. The
County's lease payments to the Corporation secure the debt issued by the Corporation. The
accounting and financial reporting treatment applied to the Corporation is determined by its
measurement focus. The transactions of the Corporation are accounted for using the flow of
economic resources measurement focus. With this measurement focus, all assets and
liabilities associated with the operations are included on the statement of net assets.
Enterprise fiends distinguish operating revenues and expenses from non-operating items.
Operating revenues and expenses generally result from providing services in connection
with the fund's principal ongoing going operations. The principal operating revenue of the
Corporation is the collection of lease interest revenue from the County. Operating expenses
for the Corporation include the cost of administering the services. All revenues and expenses
not meeting this definition are reported as non-operating revenues and expenses.
9
Al
COUNTY OF CONTRA COSTA PUBLIC FACILITIES CORPORATION
Notes to Basic Financial Statements (Continued)
Year Ended June 30, 2004
NOTE 2 -SIGNIFICANT ACCOUNTING POLICIES (Continued)
Private-sector standards of accounting and financial reporting issued prior to December 1,
1989, generally are followed in the proprietary fund financial statements to the extent that
those standards do not conflict with or contradict guidance of the Governmental Accounting
Standards Board. Governments also have the option of following subsequent private-sector
guidance for their business-type activities and enterprise funds, subject to this same
limitation. The Corporation has elected not to follow subsequent private-sector guidance.
Cash and Cash Equivalents
Cash and cash equivalents include money market mutual funds and all highly liquid
investments with original purchase maturities of three months or less.
Investment Valuation
Investments in nonparticipating interest earning contracts (including guaranteed investment
contracts) are reported at cost, and all other investments are reported at fair value. Fair value
is defined as the amount that the Corporation could reasonably expect to receive in a current
sale between a willing buyer and seller and is generally measured by quoted market prices.
Investment transactions are recorded on the trade date.
Net Investment in Leases
As detailed in Note 4, debt service on the outstanding lease revenue bonds are funded with
lease payments made by the County and the Redevelopment Agency to the Corporation for
the use of equipment and facilities acquired or constructed with bond proceeds issued by the
Corporation. In the lease agreements relating to the bonds, the County and the
Redevelopment Agency have covenanted to make rental payments in amounts
corresponding to the Corporation's debt service requirements and related costs. Net
investment in leases reflects the present value of remaining future lease payments due from
the County and the Redevelopment Agency. To the extent that funds are unexpended upon
completion of all projects, such funds will be used to retire outsfanding debt; rental
payments required from the County and the Redevelopment Agency will be reduced
accordingly.
Net Assets
Net assets comprise various net earnings from operating and nonoperating revenues and
expenses. Net assets are classified as restricted for debt service.
10
COUNTY OF CONTRA COSTA PUBLIC FACILITIES CORPORATION
Notes to Basic Financial Statements(Continued)
Year Ended June 30, 2004
NOTE 2-SIGNIFICANT ACCOUNTING POLICIES (Continued)
Estimates
The preparation of basic financial statements in conformity with generally accepted
z accounting principles requires management to make estimates and assumptions that affect
certain reported amounts and disclosures. Accordingly, actual results may differ from those
estimates.
NOTE 3,-CASH AND INVESTMENTS
The following table summarizes the fair value of the Corporation's cash and investments at
June 30,2004
Commercial Paper $10,4+655690
Mutual funds 629,700
Total cash and investments $1112751,390
The commercial paper is insured or registered,or the securities are held by the Corporation
or its agent in the Corporation's name.
Provisions of the Corporation's bond trust agreements require that certain trust accounts be
established. These accounts are held by trustees and fiscal agents for debt service payments,
reserves and capital improvement projects. The funds in these trust accounts have been
-j invested only as permitted by specific state statutes governing their investment or applicable
Corporation resolution or bond indenture. Investments have been classified as restricted on
the statement of net assets because their use is limited by bond covenants.
Information is not available on whether the various mutual funds in which the Corporation
has invested used, held or wrote derivative financial products during the year ended June 30,
2004.
.L
snob-
11
COUNTY OF CONTRA COSTA PUBLIC FACILITIES CORPORATION
Notes to Basic Financial Statements(Continued)
Year Ended June 301 2004
NOTE 4-NET INVESTMENT IN LEASES
The Corporation leases buildings currently in use to the County and the Board of
Education under lease agreements. Lease terms are for six to thirty years and lease
payments to the Corporation are structured so as to be sufficient in amount and timing to
repay the related debt when due. During the year ended June 30, 2004, the Corporation
received$9,848,809 in lease payments from the County and the Board of Education. The
Corporation's net investment in leases at June 30, 2004 is as follows:
Year ending June 30:
2005 $11)125,843
2006 11,116,093
2007 111,097,139
2008 111,0819964
2009 11,105,661
2010-2014 52,9613,211
2015 -2019 44,0341,313
2020-2023 31,481,525
Total future minimum lease payments
to be received 1843,0035749
Less unearned interest income (56,693,749)
Net investment in lease 127,310,000
Less current portion (4,2901,000)
Long-term portion $123,0201000
NOTE 5 - LONG-TERM DEBT
Following is a summary of the Corporation's changes in long-term debt during the year
ended June 3 0, 2004:
Current
Balance Balance Portion
July 1,2003 Retirements June 30;2004 June 30,2004
Certificates of Participation
1997 Merrithew Hospital Replacement $ 128,980,000 $3,730,000 $ 125,2501000 $319253,000
1992 Board of Education 2,4003,000 3401000 21,060,000 3652000
Total $ 131,3801000 $4,070,000 $ 12723103000 $4,290,000
12
COUNTY OF CONTRA COSTA PUBLIC FACILITIES CORPORATION
Notes to Basic Financial Statements(Continued)
Year Ended June 30,2004
NOTE 5-LONG-TERM DEBT(Continued)
t , Long-term debt at June 30, 2004 consisted of the following:
Annual
Principal Original
Interest Installments Issue
Maturity Rates (in thousands) Amount
Certificates of Participation
1997 Merrithew Hospital Replacement 2022 5.1-6.0% $32730- 10,185 $ 14523402000
1992 Board of Education 2008 6.1-6.3 340-470 4,950,000
Future debt service requirements for the outstanding certificates of participation, including
f sinking fiend payments, are as follows:
1992 Board of Education 1997 Merrithew Hospital Replacement
Principal Interest Principal Interest
Year ending June 30:
2005 $ 365,000 $ 1175964 $ 329252000 $ 62717,880
2006 3853000 942658 410130,000 615063,436
2007 410,000 69,615 423502000 61267,523
2008 4302000 43,155 4,610,000 5,998,724
2009 470,000 14,805 43,8851,000 55735,856
2010-2014 283,5451,000 241416,208
2015-2019 37,140,000 157603,378
2020-2023 3705,000 4,281,614
Total Requirement $22060,000 $340,197 $ 1251,250,000 $751,5275619
NOTE 6-RISK MANAGEMENT
The Corporation is exposed to various risks of loss related to torts; theft of, damage to, and
destruction of assets; errors and omissions; and natural disasters. The Corporation is
included as part of the County's self-insurance program for public liability. As such, the
Corporation is obligated to reimburse the County for the unfavorable outcome of any claims
paid on behalf of the Corporation. At June 30, 2004, there are no significant claims
outstanding in the self-insurance program for which the Corporation is obligated. There have
been no claims during the past three fiscal years that have exceeded excess insurance
coverage.
NOTE 7--MAGEE PARD
In May 1987, the County and the Town of Danville each purchased an undivided one-half
interest in Magee Park under a joint powers agreement in the amount of$1,140,000. Upon
the close of escrow, title to the property was passed to the Corporation contingent on its
ability to obtain financing to purchase the property. The property will be reflected in the
financial statements of the Corporation when financing is obtained.
13
COUNTY OF CONTRA COSTA PUBLIC FACILITIES CORPORATION
Notes to Basic Financial Statements(Continued)
Year Ended June 3 0, 2004
NOTE 8—ADVANCE RENDING OF DEBT
Inprior years, the Corporation defeased certificates of participation by placing a portion.of
the proceeds of new debt issuance into irrevocable trusts to provide for all future debt
service payments on the certificates. Accordingly, the trust account assets and the liability
for the defeased debt are not included in the financial statements of the Corporation. On
June 30, 2004, the following outstanding certificates of participation are considered
defeased:
1992 Consolidated Capital Facilities Project Certificates of Participation $25,365,000
1994 Certificates of Participation 203,035,1000
14
CONTRA COSTA COUNTY PUBLIC FACILITIES CORPORATION
Combining Schedule of Net Assets
June 30,2004
1997
1992 Refunding
Certificates of Certificates of
Participation Participation Total
ti
ASSETS
Current Assets:
Restricted Cash and Cash Equivalents 494,898 1345802 629,700
Restricted Investments 101,6451,690 10,6453,690
Interest Receivable-Investments 100,0011 1003,011
Interest Receivable-Investment in Leases 193,661 1,119,647 1,139,308
Net Investment in Leases-Current Portion 365,000 31925,000 43,290,1000
Total Current Assets 879,559 15,925,150 16,804,709
Non-current Assets:
Net Investments in Leases-Non-current 15695,1000 121,325,000 123,020,000_
Total Assets 2,35743559 137,2505150_ 139,824,709
LIABILITIES
Current Liabilities:
Interest Payable 19,661 13119,1647 1,139,308
Long-term Debt-Due Within One Year 365,000 310925,000 4,290,000
Total Current Liabilities 384,661 55044,647 5,4295308
-term Debt-Due in More Than One Year 116955000 121,325,000 12350205000
Long
Total Liabilities 23,0795661 126,369,647 128,449,308
NET ASSETS-Restricted for Debt Service 494,898 105880,503 111,375,401
15
CONTRA COSTA COUNTY PUBLIC FACILITIES CORPORATION
Combining Schedule of Revenues,Expenses and Changes in Net Assets
Year Ended June 30,2004
1997
1992 Refunding
Certificates of Certificates of
Participation Participation Total
OPERATING REVENUE
Interest Earned on Leases $ 1289,049 $ 6,3073,836 $ 6,435,885
OPERATING EXPENSES
Administration Fee 213603 21603
Other 41,656 78,121 82,777
Total Operating Expenses 43,656 80,725 85,381
Operating Income 123,393 6122730111 65350,504
NON-OPERATING REVENUES(EXPENSES)
Interest Expense (128,050) (6,907,358) (710351,408)
Investment Income 25338 703,134 7053472
Net Non-operating Expenses (1251,712) (6,2043,224). (6103295,936),
Change in Net Assets (2,319) 221,888 205569
NET ASSETS,July 1, 2003 4971,217 10,8573,615 1153549832
NET ASSETS,June 30, 2004 $ 494,898 $ 1011880,503 $ 115375,401
16
CONTRA COSTA COUNTY PUBLIC FACILITIES CORPORATION
Combining Schedule of Revenues,Expenses and Changes in Net Assets
Year Ended June 30,2004
1997
1992 Refunding
Certificates of Cern licates
Participation of Participation Total
CASH FLOWS FROM OPERATING ACTIVITIES:
.s Receipts from lessee,principal 340,000 $ 3,7305000 $ 4ffl0,000
Receipts from lessee,interest 139,511 61319,302 6,458,813
Payments for administrative fees and other (4fi56) (802725) (851,381)
Net cash provided by operating activities 474,855 91,9689577 . 101443,432
CASH FLOWS FROM CAPITAL AND RELATED
FINANCING ACTIVITIES:
Payments for debt principal (3401,000) (32730,000) (42070$000)
Payments for debt interest (139,512) (6,19189824) (71058,336)
Net gash used in capital and related financing activities (4793,512) (10fi481824) (11,128$336)
CASH FLOWS FROM INVESTING ACTIVITY-
Receipts from earnings on investments and cash equivalents 2)338 662,089 664$427
NET DECREASE IN CASH AND CASH EQUIVALENTS (2,319) (189158) (20$477)
CASH AND CASH EQUIVALENTS,July 1,2003 497,217 152,960 650,177
CASH AND CASH EQUIVALENTS,June 30,2004 $ 494,898 134,802 $ 629,700
f.
RECONCILIATION OF OPERATING INCOME TO NET
CASH PROVIDED BY OPERATING ACTIVITIES:
Operating income $ 123,3393 6,2275111 $ 613501,504
Adjustments to reconcile operating income to net cash
provided by operating activities:
Decrease in net investment in leases 340,000 31730,000 4ffl0,000
Decrease in interest receivable-investment in leases 11,462 11,466 22,928
Net cash provided by operating activities $ 474$855 $ 91,968,577 $101443,432
y.
low-
17
County
of
Contra Costa
Martinez, California
Single Audit Reports
For the year ended June 30, 2004
C`�L�rsonr
Certifted PublAccountants
County of Contra Costa
Table of Contents
Page
Independent Auditors Report on Compliance and on
Internal Control over Financial Reporting Based on an
Audit of Financial Statements Performed in Accordance
with Government Auditing Standards...........................................................................................................1
Independent Auditors' 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
Schedule of Expenditures of Federal Awards..................................................................................................5
Notes to the Schedule of Expenditures of Federal Awards.........................................................................11
Schedule of Findings and Questioned Costs..................................................................................................15
Summary Schedules of Prior Audit Findings................................................................................................18
Supplemental Schedules:
Supplemental Schedules of Revenues and Expenditures
Prepared by the Contra Costa Community Services Department......................
C L
Caporicci&Larson
Certyled Public Accountants
INDEPENDENT AUDITORS'REPORT ON COMPLIANCE AND ON INTERNAL CONTROL
OVER FINANCIAL REPORTING BASED ON AN AUDIT OF BASIC FINANCIAL STATEMENTS
PERFORMED IN ACCORDANCE WITH GOVERNMENTAUDITING STANDARDS
To the Board of Supervisors
County of Contra Costa,California
Martinez,California
We have audited the basic financial statements of the County of Contra Costa, California (County), as of
and for the year ended June 30,2004, and have issued our report thereon dated November 12,2004. We
conducted our audit in accordance with generally accepted auditing standards in the United States 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 on 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 noted no
matters involving 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 December 12,
2004.
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.
Oakland,California
November 12,2004
Toll Free Ph:(877)862-2200 Toll Free Fax:(866)436-0927
Oakland Orange County Sacramento San Diego
180 Grand Ave.,Suite 1365 3184-D Airway Avenue 777 Campus Coffunons Rd-,Suite 200 4858 Mercury,Suite 105
Oakland,California 94612 Costa Mesa,California 92626 Sacramento,California 95825 San Diego,California 92111
C L
Caporicci&Larson
Certified Public Accountants
INDEPENDENT AUDITORS'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 y
To the Board of Supervisors
County of Contra Costa,California
Martinez,California
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
30,2004. The County's major federal programs are identified in the summary of auditor's results section
of the accompanying schedules 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 $90,348,171, which are not
included in the accompanying schedule of expenditures of federal awards during the year ended June
30, 2004. 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 generally accepted auditing standards in the
United States; 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.
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, 2004. 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 04-1.
Toll Free Ph:(877)862-2200 Toll Free Fax:(866)436-0927
Oakland Orange County Sacramento San Diego
180 Grand Ave.,Suite 1365 3184-D Airway Avenue 777 Campus Commons Rd.,Suite 200 4858 Mercury,Suite 105
Oakland,California 94612 Costa Mesa,California 92626 Sacramento,California 95825 San Diego,California 92111
To the Board of Supervisors
County of Contra Costa,California
Martinez,California
Page 2
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 determined 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 04-1.
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.
1 10 a
Schedule of Expenditures of Federal Awards and lemental Schedules of Revenue and ditures
We have audited the basic financial statements of the County of Contra Costa,California (County), as of
and for theyear ended June 30,2004,and have issued our report thereon dated November 12,2004. Our
audit was performed for the purpose of forming opinions on the financial statements,which collectively
comprise the basic financial statements of the County. The accompanying Sc"hedule of Expenditures of
Federal Awards and Supplemental Schedules of Revenues 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.
eew
Oakland,California
November 12,2004
4
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards
For the year ended June 30,2004
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
Pass-Through State Department of Education:
Food Donation 10.550* $ 315,006 $
Pass-Through State Department of Social Services:
Food Stamp Cluster: _
State Administrative Matching Grants for Food Stamp 10.561 6,874,196
Sub-total Food Stamp Cluster 61874,196
Pass-Through State Department of Agriculture:
Special Supplemental Nutrition Program for
Women,Infants and Children(WIC) 10.557* 21280,462 -
Sub-total Pass-Through Programs 9,4691664 -
Total U.S.Department of Agriculture $ 9,469,664 $
U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Direct Programs:
Community Development Block Grants/Entitlement Grants 14.218 $ 71306,346 $ 51347,461
Emergency Shelter Grants Program 14.231 1391969 43,239
Homeless Program Multi Service Centers 14.235 298,547 291,439
HOME Investment Partnerships Program 14.239 2,291,643 11866,474
Housing Opportunities for Persons with AIDS 14.241 849,226 738,968
Opportunities for Youth-Youthbuild Program 14.243 96,028 961028
Sub-total Direct Programs 10,981,759 s 8,3831609
Pass-Through State Department of Housing and Community:
Emergency Shelter Grants Program 14.231 113,127 113,127
Sub-total Pass-Through Programs 113,127 113,127
Total U.S.Department of Housing and Urban Development $. 11,094,886 $ 8,4961736
U.S.DEPARTMENT OF JUSTICE
Direct Programs:
Creating a Culture of Integrity 16.000 $ 75,000 $ -
juvenile justice and Delinquency Prevention-Special Emp 16.541 94,831 -
Local Law Enforcement Block Grant 16.592 155,940 -
Drug Court Discretionary Grant Program 16.585 78,835 78,835
Grants to Encourage Arrest Policies and Enforcement of Protection Orders 16.590 50,860 -
Weed and Seed 16.595 175,834 -
State Criminal Alien Assistance Program 16.606* 442,143 -
Planning Strategies in Community Prosecution 16.609* 19,214 -
Public Safety Partnership and Community Oriented Policing Grants 16.710* 115,803 -
Sub-total Direct Programs 1,208,460 78,835
Pass-Through State Department of Corrections:
Violent Offenders Incarceration Program 16.586* 4,802,427 -
Sub-total 4,802,427 -
See Notes to the Schedule of Expenditures of Federal Awards.
*Denotes Major Program 5
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards,Continued
For the year ended June 30,2004
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 JUSTICE,Continued
Sub-total from previous page $ 4,8021427 $
Pass-Through State Office of Criminal Justice Planning:
Juvenile Accountability Incentive Block Grants 16.523* 139,364 38,364
Local Forensic Lab Improvement Program 16.560* 20,684 -
Victim Witness Assistance Program 16.575* 225,438 -
Byrne Formula Grant Program 16.579* 189,776 -
Violence Against Women Formula Grants 16.588* 89,061 -
Sub-total Pass-Through Programs 5,466,750 38,364
Total U.S.Department of justice $ 6,675,210 $ 117.199
U.S.DEPARTMENT OF LABOR
Pass-Through State Department of Aging: 17.235 $ 74,373 $ -
Senior Community Services Employment Program
Pass-Through State Employment Development Department(EDD):
Workforce Investment Act(WIA)Cluster: 17.258 1r335,225 -
WIA Adult Program 17.259 11133,406 -
WIA Youth Activities
WIA Dislocated Worker 17.260 1,200,205 -
Sub-total WIA Cluster 31668,836 -
Total U.S.Department of Labor $ 3,7431209 $ -
U.S.DEPARTMENT OF TRANSPORTATION
Pass-Through State Department of Transportation. 20.205* $ 11789,787 $ -
Highway Planning and Construction
Pass-Through State Office of Traffic Safety:
State and Community Highway Safety 20.601 7.653 4,459
Total U.S.Department of Transportation $ 1r797,440 $ 4,459
U.S.DEPARTMENT OF ENERGY
Pass-Through State Department of Community Services and Development: 81.042 $ 106,081 $ -
Weatherization Assistance for Low-Income Persons
Total U.S.Department of Energy $ 106,081 $
FEDERAL EMERGENCY MANAGEMENT AGENCY
Direct Programs: 83.523 $ 60,000 $ 60,000
Emergency Food and Shelter National Board Program
Sub-total Direct Programs 60,000 60,000
Pass-Through State Office of Emergency Services: 83.544 50,769 -
Public Assistance Grants
Sub-total Pass-Through Programs 50,769 -
Total Federal Emergency Management Agency $ 110,769 $ 60,000_
See Notes to the Schedule of Expenditures of Federal Awards.
Denotes Major Program 6
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards,Continued
For the year ended June 30,2004
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 EDUCATION
Pass-Through State Department of Alcohol and Drug Programs:
Safe and Drug-Free Schools and Communities-State Grants 84.186 $ 365,560 $ 270,638.
Total U.S.Department of Education $ 365,560 $ 270,638.
ENVIRONMENTAL PROTECTION AGENCY
Direct Programs:
Brownfields Assessment and Cleanup Cooperative Agreements 66.818 $ 59,836� $
Total Environmental Protection Agency 59,836 -
U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES
Direct Programs:
HRSA Chronic Homelessness 92.224 $ 209,650 $ 201,648
National Family Caregiver Support 93.052 337,219 -
Health Center Grants for Homeless Populations 93.224 289f008 -
Grants to Provide Outpatient Early Intervention Services
with Respect to HIV Disease 93.918* 378,847 44,066
Comprehensive Community Mental Health Services for Children with
Serious Emotional Disturbances(SED) 93.104 11171,790 646,186
Hansen's Disease National Ambulatory Care Program 93.215 358,409 -
Consolidated Knowledge Development and Application Program 93.230 848,750 790t665
SYNERGY Program 93.243 572,207 547,177
Transitional Living Program for Homeless Youth 93.550 107,136 107,136
Head Start 93.600 21,1931023 2,028.100
Basic Center Grant 93.623 102,245 102,245
Sub-total Direct Programs 25,568,284 4,467,223
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* 13,965 13,965
Special Programs for the Aging-Title VII,Chapter 2-Long Term
Care Ombudsman Service for Older Individuals 93.042* 49,546 46,546
Special Programs for Aging-Title 111,Part D-Disease Prevention and
Health Promotion Services 93.043* 53,828 18,714
National Family Caregiver Support 93.052 381,136 381,136
Nutrition Services Incentive Program(NSIP)Formally CFDA#10.570 under USDA 93.053* 251,223 251,223
Medical Assistance Program(Medicaid;title XIX MSSP) 93.778* 738,408 181.1754
Centers for Medicare and MedicAid Svcs-Research Demonstrations and
Evaluations(HICAP) 93.779* 19,900 -
Sub-total 11508,006 893,338
See Notes to the Schedule of Expenditures of Federal Awards.
Denotes Major Program 7
County of Contra Costa
Single Audit Reports _
Schedule of Expenditures of Federal Awards,Continued
For the year ended June 30,2004
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
Sub-total from previous page $ 1,508,006 $ 893,338
Aging Cluster:
Special Programs for Aging-Title III,Part B-Grants for Supportive
Services and Senior Centers 93.044* 999,966 376,594
Special Programs for the Aging-Title III,Part C-Nutrition Services 93.045* 11175,906 11175,906
Sub-total Aging Cluster 2,1751872 11552,500
Pass-Through State Department of Alcohol and Drug Programs:
Block Grants for Community Mental Health Services 93.958 1,576,376 300,000
Block Grants for Prevention and Treatment of Substance A 93.959 6,502,743 41533,742
Pass-Through State Department of Community Services and Development:
Low-Income Home Energy Assistance 93.568 785,068 -
Community Services Block Grant 93.569* 736,061 73,414
Pass-Through State Department of Education:
Child Care Mandatory and Matching Funds of the Child
Care and Development Fund 93.596* 790,364 -
Child Care and Development Block Grant 93.575* 41662,031 -
Pass-Through State Department of Health&Human Services:
Project Grants and Cooperative Agreements for
Tuberculosis Control Programs 93.116 205,765 -
Projects for Assistance in Transition from Homelessness 93.150 110,573 110,573
Disabilities Prevention 93.184 1,977,852 4 -
Community Access Program 93.252 449,101 -
Immunization Grants 93.268 208,145 -
Bioterrorism Preparedness 93.283 11438,118 173,279
HIV Emergency Relief Projects Grants 93.915* 1,500,545 11018,263
HIV Care Formula Grants 93.917' 174,593 -
HIV Prevention Activities-Health Department Based 93.940' 195,000 101,660
HIV/AIDS Surveillance 93.944* 40,000 -
Maternal and Child Health Services Block Grant to the State 93.994 1,947,257 437,042
Pass-Through State Department of Social Services:
Promoting Safe and Stable Families 93.556* 1,3931650 -
Temporary Assistance to Needy Families 93.558* 94,239,163 -
Education and Training Vouchers 93.559 91224' -
Child Support Enforcement 93.563 131134,876 -
Refugee and Entrant Assistance-State Administered Program 93.566 165,689 -
Adoption Incentive Payments 93.603 146,384 -
Child Welfare Services-State Grants 93.645* 742,371 -
Foster Care-Title IV-C 93.658* 30,865,593 -
Adoption Assistance 93.659* 61775,490 -
Social Services Block Grant 93.667` 494,563 -
Independent Living 93.674* 481,299 -
Medical Assistance Program 93.778* 41476,136 -
Sub-total Pass-Through Programs 179,907,908 9,193,811
Total U.S.Department of Health and Human Services $ 205,476,192 $ 13,661,034
See Notes to the Schedule of Expenditures of Federal Awards.
*Denotes Major Program 8
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards,Continued
For the year ended June 30,2004
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 HOMELAND SECURITY
Direct Programs:
Respiratory Protection Program 97.044 $ 113,553 $
Sub-total Direct Programs 113,553
Pass-Through State Office of Emergency Services:
State Domestic Preparedness 97.004 2.,796.,492 1,673,116
Sub-total Pass-Through Programs 2,796,492 1,673,116
Total U.S.Department of Homeland Security $ 2,910,045 $ 11673,116
OFFICE OF THE PRESIDENT
Pass-Through San Mateo County Sheriff:
High Intensity Drug Trafficking Area 99.999 $ 11,902 $ -
Total Office of the President $ 11,902 $ -
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 241,820,794 $ 24,283,182
See Notes to the Schedule of Expenditures of Federal Awards.
Denotes Major Program 9
County of Contra Costa
Single Audit Reports
Notes to the Schedule of Expenditures of Federal Awards
For the year ended June 30,2004
1. GENERAL
The Schedule of Expenditures of Federal Awards (Schedule) presents the activity of all federal awards
programs of the County of Contra Costa, California (County), except for the awards related to the
County of Contra Costa Housing Authority (Authority) that conducted a separate single audit in
accordance with OMB A-133. The County's reporting entity is defined in Note 1A 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 1 of 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 30,2004:
CFDA Amount
Program Title Number outstanding
Community Development Block Grant 14.218 $ 15,355,794
HOME Investment Partnerships Program 14.239 18,501,494
Housing Opportunities for Persons with AIDS 14.241 2,913,210
$ 36,770,,498
County of Contra Costa
Single Audit Reports
Notes to the Schedule of Expenditures of Federal Awards,Continued
For the year ended June 30,2004
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,
2004:
Federal
CFDA
Program Title Number Amount
Weatherization Assistance for low-Income Person 81.042 $ 106,081
Low-Income Home Energy Assistance 93.568 $ 785,068
Community Services Block Grants 93.569 $ 736,061
The detail of these programs, by contracts., 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 EXPEND RES OF THE AUTHORITY
The Authority's expenditures are excluded from the accompanying Schedule because they are
separately audited. The programs of the Authority for the year ended March 31,2004 were as follows:
CFDA Federal
Program Title Number Expenditures
U.S.Department of Housing and Urban Development
Low Income Housing Assistance Program Section 8 Moderate Rehabilitation 14.856 $ 254,689
Section 8 Housing Choice Voucher 14.871 82f251f232
Public Housing Drug Elimination Program 14.854 249,121
Resident Opportunity and Supportive Services(ROSS) 14.870 295
Shelter Plus Care 14.238 2..130,.995
Public and Indian Housing 14.850 3,628J41
Public Housing Capital Fund 14.872 1f855f446
Rental Rehabilitation N/A 78,252
Total U.S.Department of Housing and Urban Development $ 90,348,1171
12
County of Contra Costa
Single Audit Reports
Notes to the Schedule of Expenditures of Federal Awards, Continued .Iqm
For the year ended June 30,2004
7. PROGRAMS FUNDED THROUGH THE STATE OFFICE OFCRIMINAL JUSTICE PLANNING
(OCJP)
A. The following represents federal expenditures for the year ended June 30,2004,for programs passed
through the Office of Criminal Justice Planning(OCJP):
1. Coverdell 2003 Training Program Grant(CQ03020070)CFDA#16.560
Actual Match
Budget Expenditures Expenditures Total Variance
Personal services $ - $ - $ $ - $ -
Operating expenses 20,196 4,798 4,798 15,398
Equipment - -
Total $ 20,196 $ 4,798 $ $ 4,798 $ 15,398
2. Local Forensic Laboratory Improvement Program(LF00010070)CFDA#16.560
Actual State Match
Budget Expenditures Expenditures Total Variance
Personal services $ - $ - $ - $ - $ -
Operating expenses 850,013 15,886 103,396 119,282 730,731
Equipment 11332,910 - 86,685 86,685 11246,225
Total $ 21182,923 $ 15,886 $ 190,081 $ 205,967 $ 1,9761956
3. Victim Witness Assistance Center(VW033Q0070&VW03220070) CFDA#16.575
Actual State Match
Budget Expenditures Expenditures Total Variance
Personal services $ 468,613 $ 225,438 $ 252,219 $ 477.,657 $ (9,044)
Operating expenses 19,885 9,825 9,825 10,060
Equipment - - -
Total $ 488,498 $ 225,438 $ 262,044 $ 487,482 $ 1,016
4. Juvenile Accountability(IP02010070)CFDA#16.523
Actual Hard Match
Budget Expenditures Expenditures Total Variance
Personal services $ 124,735 $ 104,584 $ 11,622 $ 116,205 $ 8,530
Operating expenses 38,645 34,781 3,865 38,645 -
Equipment - - - - -
Total $ 163,380 $ 139.364 $ 15,486 $ 154,850 $ 8,530
13
County of Contra Costa
Single Audit Reports
Notes to the Schedule of Expenditures of Federal Awards,Continued
For the year ended June 30,2004
7. PROGRAMS FUNDED THROUGH THE STATE OFFICE OF CRIMINAL JUSTICE PLANNING
(OCJP),Continued
A. The following represents federal expenditures for the year ended June 30,2004,for programs passed
through the Office of Criminal Justice Planning(OCJP),continued:
5. Violence Against Women(PU02010070)CFDA#16.588
Actual State Match
Budget Expenditures Expenditures Total Variance
Personal services $ 131,383 $ 87,936 $ 29.,311 $ 117,247 $ 14,136
Operating expenses 1,850 1,125 375 1,500 350
Equipment - - - - -
Total $ 133,233 $ 89,061 $ 29,686 $ 118,747 $ 14,486
B. The following represents state expenditures for the year ended June 30, 2004, for programs
sponsored by the Office of Criminal Justice Planning (OCJP) and are included as required by the
OCJP Grantee Handbook:
1. Vertical Prosecution Program(VB03010070)
Actual Match
Budget Expenditures Expenditures Total Variance
Personal services $ 234,978 $ 234,978 $ $ 234,978 , $
Operating expenses 2,374 2,374 2,374
Equipment - - -
Totals $ 237,352 $ 237,352 $ $ 237.352 $
2. Elder Abuse Vertical Prosecution(EB02010070)
Actual Match
Budget Expenditures Expenditures Total Variance
Personal services $ 153,450 $ 110,683 $ $ 110,683 $ 42,767
Operating expenses 1,550 1,550 1,550 -
Equipment - - - -
Totals $ 155,000 $ 112,233 $ $ 112,233 $ 42.,767
3. Crimes Against Peace Officers(VG03010070)
Actual Match
Budget Expenditures Expenditures Total Variance
Personal services $ 198, $ 113,239 $ $ 113,239 $ 84,761
Operating expenses 2,000 2,000 2,000
Equipment - - - -
Totals $ 200,000 $ 115,239 $ $ 115,239 $ 84,761
14
County of Contra Costa
Single Audit Reports
Schedule of Findings and Questioned Costs low
For the year ended June 30,2004
A. SUMMARY OF AUDIT RESULTS
1. The auditors' report expresses an unqualified opinion on the basic financial statements of the
County of Contra Costa(County).
2. No reportable conditions relating to the audit of the financial statements are reported in the basic
financial statements.
3. No instances of noncompliance material to the financial statements of the County were disclosed
during the audit.
4. No reportable conditions relating to the audit of the major federal award programs is reported in the
basic financial statements.
5. The auditors' report on compliance for the major federal award programs for the County expresses
an unqualified opinion.
6. Audit findings relative to the major federal award programs for the County are reported in Part C of
this Schedule below. The finding related to functional timesheets.
7. Theprograms tested as major programs include:
Major Program Expenditures
Food Donation $ 315,006
Women,Infants and Children(WIC) 2,280,462
Violent Offenders Incarceration Program 41802,427
Juvenile Accountability Incentive Block Grants 139,364
Local Forensic Lab Improvement Program 20,684
Victim Witness Assistance Program 225,438
Byrne Formula Grant Program 189,776
Violence Against Women Formula Grants 89,061
State Criminal Alien Assistance Program 442,143
Planning Strategies in Community Prosecution 19,214
Public Safety Partnership and Community Oriented Policing Grants 115,803
Highway Planning and Construction 11789,787
Special Programs for the Aging-Title VII,Chapter 3-Programs for
Prevention of Elder Abuse,Neglect,and Exploitation 13,965
Special Programs for the Aging-Title VII,Chapter 2-Long Term
Care Ombudsman Service for Older Individuals 49,546
Special Programs for Aging-Title 111,Part D-Disease Prevention and
Health Promotion Services 53,828
Nutrition Services Incentive Program(NSIP)iFormly CFDA#10.570 under USDA 251,223
Medical Assistance Program 41476,136
Centers for Medicare and MedicAid Svcs-Research,Demonstrations and
Evaluations(HICAP) 19,900
Sub-total: 15,293,763
15
County of Contra Costa
Single Audit Reports
Schedule of Findings and Questioned Costs,Continued
For the year ended June 30,2004
A. SUMMARY OF AUDIT RESULTS,Continued
7. The programs tested as major programs include,continued:
Major Program Expenditures
Sub-total from previous page $ 15,293,763
Aging Cluster:
Special Programs for Aging-Title III,Part B-Grants for Supportive
Services and Senior Centers 999,966
Special Programs for the Aging-Title III,Part C-Nutrition Services 11175,906
Promoting Safe and Stable Families 11393,650
Temporary Assistance to Needy Families 941239,163
Community Services Block Grant 736,061
Child Care Mandatory and Matching Funds of the Child
Care and Development Fund 790,364
Child Care and Development Block Grant 41662,031
Child Welfare Services-State Grants 742,371
Foster Care-Title IV-C 30,865,593
Adoption Assistance 61775,490
Social Services Block Grant 494,563
Independent Living 481,299
Medical Assistance Program(Medicaid;title XIX MSSP) 738,408
HIV Emergency Relief Projects Grants 11500,545
HIV Care Formula Grants 174,593
Grants to Provide Outpatient Early Intervention Services
with Respect to HIV Disease 378,847
HIV Prevention Activities-Health Department Based 19500
HIV/AIDS Surveillance 40,000
State Domestic Preparedness 21796,492
Total Major Program Expenditures $ 164,474,105
Total Federal Award Expenditures $ 241,8201794
Percent of Total Federal Award Expenditures 68.01%
8. The threshold for distinguishing Types A and B programs was$3,000,000.
9. The County was determined to be a high risk auditee.
B. FINDINGS-FINANCIAL STATEMENTS AUDIT
No matters were reported.
16
County of Contra Costa
Single Audit Reports
Schedule of Findings and Questioned Costs,Continued "OW
For the year ended June 30,2004
C. FINDINGS AND QUESTIONED COSTS-MAJOR FEDERAL AWARD PROGRAM AUDIT
04-1 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Community Service Block Grant, (CFDA Number 93.569)-Eligibility
Passed through the State of California, Department of Comr aunty Services and
Development
Administered by the County's Community Services Department
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the
eligibility requirements in the individual grant agreements of the respective
programs. The Community Service Block Grant agreement requires that functional
timesheets be maintained for individuals who are charging time to the program to
support the eligibility of their salaries for reimbursement.
Condition During the performance of our audit, we noted that the salaries of the advocates for
37 fa es charged to the program were not supported by functional timesheets.
Their time charged to the program was estimated and a journal entry was prepared
to charge the program for a portion of their salaries.
Context and Effect By ensuring that functional timesheets are maintained, it serves to document the
actual time which the advocates performed services for the program. This will also
help ensure that claims for salary reimbursements are accurate.
Recorrunendation We recommended that the County strengthen its controls' by providing periodic
review of functional timesheets to ensure that they are prepared correctly and in a
timely manner.
Management's
Response On a monthly basis the fiscal unit of the Community Services Department will review
the family advocates' timesheets to make sure. that the hours worked are
appropriately charged to the correct program and that the timesheets are submitted
in a timely manner.
17
County of Contra Costa
Single Audit Report
Summary Schedules of Prior Audit Findings
For the year ended June 30,2004
C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAI AWARD PROGRAM AUDIT,
Continued
The following is the status of audit findings reported in the prior year's schedule of findings and
questioned costs:
03-1 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 eight out of the ten case files
selected for testing, the periodic six-month eligibility re-determination (form FC2)
was performed after the six-month requirement. Previously, the form FC2 was not
performed.
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 recommended that the County strengthen its controls governing the periodic
eligibility re-determination process to ensure that it is performed in a timely manner.
Management's
Response In response to the 2002 finding, the department reassigned responsibility for
initiating the reinvestigations from Children's Services Program to the Foster Care
Program, which is directly accountable for ensuring that the investigations occur
timely. To facilitate the timely initiation of reinvestigations, the Case Data System
that is used for Foster Care Eligibility is being used to identify reinvestigations that
are due 30, 60, and 90 days in advance. The Eligibility Worker in Foster Care can
then prompt the Clerical Specialist to generate the reinvestigation form and forward
it to the Social Worker for review and processing. Eligibility Staff track to assure the
forms are returned and the Reinvestigation is completed and recorded by the
Eligibility Worker. Additionally, recognizing that the previous decentralization of
Clerical Specialists who support the reinvestigation process may have been
contributing to the reinvestigation backlog, the department added a new Clerical
Supervisor position under the Foster Care Program to provide central supervision of
the Clerical Specialists. With a more concentrated focus on the reinvestigation
backlog,the department is now monitoring not only the completion of investigations,
but also the initiation of new investigations.
18
County of Contra Costa
Single Audit Report
Summary Schedules of Prior Audit Findings,Continued
For the year ended June 30,2004
C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT,
Continued
The following is the status of audit findings reported in the prior year's schedule of findings and
questioned costs,continued:
Management's
Response,
Continued These- corrective actions have significantly reduced the backlog of eligibility
reinvestigations. For example, from September 2002 to December 2003, the backlog
of reinvestigations was reduced from 1300 to 29. The auditor's 2003 finding, though
still cause for concern and ongoing diligence, actually recognized that all ten test files
had current completed reinvestigations and FC2 forms on file. The fact that eight of
ten reinvestigations were not conducted timely for the audit report period is
indicative of the backlog of overdue reinvestigations that have been addressed and
completed.
As the backlog has been substantially cleared and with the implementation of the
corrective actions described above, it is expected that the periodic six-month
eligibility redetermination will be,henceforth,performed timely.
Status Implemented.
19
SUPPLEMENTAL SCHEDULES
21
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
Summary Schedule
For the year ended June 30,2004
Catalog of Federal
Domestic
Assistance Total
DCSD Contract No. Number(CFDA) Expenditures
03C-1459 Weatherization 81.042 $ 83,799
04C-1509 Weatherization 81.042 22,282
Total $ 106,081
03B-5210.ECIP 93.568 $ 47,085
03B-5210 Assurance 16 93.568 61,201
03B-5210 HEAP-Outreach 93.568 25,029
03B-5210 Weatherization 93.568 270,918
04B-5260 ECIP 93.568 58,607
04B-5260 Assurance 16 93.568 39,329
04B-5260 HEAP-Outreach 93.568 18,607
04B-5260 ECIP and HEAP Intake Costs 93.568 13,728
04B-5260 ECIP and HEAP Administrative Costs 93.568 15,702
04B-5260 Weatherization 93.568 234,862
Total $ 785,068
03F-4308 Community Services Block Grant 93.569 $ 547,231
04F-4433 Community Services Block Grant 93.569 188,830
Total $ 736,061
22
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No.03C-1459 Weatherization {CFIDA#81.042)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue $ 121,210 $ 121,210 $ 121,210
Total revenue $ 121,210 $ 121,210 $ 121,210
EXPENDITURES:
Administrative:
Salaries&wages $ 247 $ 247 $ 925
Fringe benefits 228 228 444
Facilities - - 414
Telephone-communication 17 17 126
Accounting 3,265 3,265 3,597
Office supplies 350 350 309
Miscellaneous - - 245
Total administrative 4,107 4,107 6,060
Other Program:
Training and technical assistance 149 149 3,310
Health and safety 1,600 1,600 25f000
Total other program 1,749 1,749 28,310
Program operations:
Measures 69,909 69,909 77,592
Outreach 4,033 4,033 4,128
Intake 1,026 1,026 1,730
Client education 2,975 2,975 3,390
Total program operations 77,943 77;943 86,840
Total expenditures 83,799 $ 83,799 121,210
23
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 04C-1509 Weatherization (CFDA#81.042)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue $ - $ - $ -
Total revenue $ - $ - $ -
EXPENDITURES:
Administrative:
Salaries&wages $ - $ - $ -
Fringe benefits - - -
Facilities - - -
Telephone-communication - - -
Accounting 544 544 6,170
Office supplies - - -
Miscellaneous - - -
Total administrative 544 544 61170
Other Program:
Training and technical assistance - - 31419
Health and safety - - 51000
Total other program - - 81419
Program operations:
Measures 18,894 18,894 100,645
Outreach 2,068 21068 41102
Intake 776 776 11044
Client education - - 31024
Total program operations 21,738 21,738 108,815
Total expenditures $ 22,282 $ 22,282 $ 1231404
24
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No.03B-5210 ECIP(CFDA#93.568)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE.-
Grant revenue $ 140,690 $ 140,690 $ 150,340
Total revenue $ 140,690 $ 140,690 $ 150,340
EXPENDITURES:
Administrative:
Salaries&wages 9,601 $ 9,601 $ 19,991
Fringe benefits 3,312 3,312 9,332
Facilities - - 1,500
Travel in-state - - 1,000
Tel./communication 27 27 540
Accounting 5,980 5,980 9,877
Office supplies 27 27 1,343
Miscellaneous 6,050 6,050 1,162
Intake 6,891 6,891 9,645
Total administrative 31,888 31,888 541390�
Program:
Outreach cost(5%max.) 14,972 14,972 19,989
Furnace repair and replacement 225 225 75,961.
Total program 15,197 15,197 95,950
Total expenditures $ 47,085 47,085 150,340
25
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 03B-5210 Assurance 16 (CFDA#93.568)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue 87,295 87,295 $ 9Ot751
Total revenue 87,295 87,295 $ 90,1751
EXPENDITURES:
Program:
Assurance 16 activities $ 61,201 $ 61,201 $ 90,751
Total expenditures $ 61,201 $ 61,201 $ 90f751
26
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 03B-5210 HEAP-Outreach (CFDA ##93.568)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue $ 35,708 $ 35,708 $ 35,983
Total revenue $ 35,708 $ 35,708 $ 35,983
EXPENDITURES:
Program:
HEAP Outreach $ 25,029 $ 25,029 $ 35,983
Total expenditures $ 25,029 $ 25,029 $ 35,983
27
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 03B-5210 Weatherization{CFDA#93.568)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue $ 394,200 $ 394,200 $ 454,511
Total revenue $ 394,200 $ 394,200 $ 454,511
EXPENDITURES:
Administrative:
Salaries&wages 891 $ 891 2,113
Fringe benefits 776 776 1,070
Facilities - - 2,041
Accounting 18,924 18,924 22,931
Office supplies 1,131 1,131 1,516
Miscellaneous 1,154 1,154 2,152
Intake 4,870 4,870 4,538
Total administrative 27,746 27,746 36,361
Program:
Training 596 596 1,158
Outreach 14,996 14,996 22,818
Dwelling assessment 14,205 14,205 32,676
Equipment 19,398 19,398 27,000
Weatherization materials 136,979 136,979 212,017
Labor 43,607 43,607 94,458
Storage - - 5,000
Maintenance-repair 8,525 8,525 13,463
Miscellaneous 4,866 4,866 9,560
Total program 243,172 243,172 418,150
Total expenditures $ 270,918 $ 270,918 454,511
28
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 04B-5260 LIHEAP ASSURANCE 16,INTAKE,ECIP and HEAP(CFDA#93.568)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue $ 74,027 $ 74,027 $ 294,989
Total revenue $ 74,027 $ 74,027 $ 294,989
EXPENDITURES:
Administrative:
Section 3-Administrative Costs $ 15,702 $ 15,702 55,575
Total administrative 15,702 15,702 55,5750
Program:
Section 1-Assurance 16 Program Costs 39,329 39,329 87,340
Section 2-Intake Program Costs for HEAP and ECIP
(eligibility determination) 13,728 13,728 22,211
Section 4-ECIP Program Costs
Outreach(5%of total ECIP allocation) 17,584 17,584 18,771
Furnace Repairs and Replacements 41,023 41,023 77,304
Subtotal Section 4 58,607 58,607 96t075
Section 5-HEAP Outreach and WPO Program Costs
Outreach(5%of total HEAP allocation) 18,607 18,607 33,788
Subtotal Section 4 18,607 18r607 33,788
Total expenditures $ 145,973 145,973 294,989
29
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 048-5260 Weatherization.(CFDA#93.568)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue $ 97,007 $ 97,007 $ 457,786
Total revenue $ 97f007 $ 97,007 $ 457,786
EXPENDITURES:
Administrative:
Administrative Costs $ 18,431 $ 18,431 $ 36,550
Intake 4,481 4,481 8,727
Total administrative 22,912 22,912 45,277 .
Program:
Program Costs 202,213 202,213 381,963
Other Program Costs
Outreach 9,737 9,737 21,819
Training - - 81727
Total program 211,950 211,950 412t509
Total expenditures 234,862 234,862 457..786
rt
30
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 03F4308 CSB G (CFDA#93.569)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue $ 495,141 $ 495,141 $ 714,581
Total revenue $ 495,141 $ 495,141 $ 7141581
EXPENDITURES:
Administrative:
Salaries&wages $ 53,588 $ 53,588 $ 96,727
Fringe benefits 20,568 20,568 46,758
Travel 19,448 19,448 33,000
Space(rent/lease) 16,396 161396 18,000
Consumable supplies 5,118 5,118 5,000
Equipment lease/purchase 19,653 19,653 27,000
Consultant,Services - - 6,200
Other costs 48,186 48,186 74,931
Total administrative 182,957 182,957 307,616
Program:
Salaries&wages 119,020 119,020 119,396
Fringe benefits 58,318 58,318 57,716
Equipment Lease/Purchase 95,042 95,042 95,000
Contract services 18,480 18,480 18,500
Subcontractors 73,414 73,414 116,353
Total program 364,274 364,274 406,965
Total expenditures $ 547,231 $. 547,231 $ 714,581
31
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 04F-4433 CSBG (CFDA#93.569)
For the year ended June 30,2004
Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue $ 220,104 $ 220,104 $ 641,225
Total revenue $ 220,104 $ 220,104 $ 641,225
EXPENDITURES:
Administrative:
Salaries&wages 61,507 $ 61,507 149,137
Fringe benefits 27,546 27,546 72,406
Travel 6,833 6,833 22,600
Space(rent/lease) 52 52 30f000
Consumable supplies 3,064 3,064 5,096
Equipment lease/purchase - - 20,000
Other costs 28,077 28,077 66,044
Total administrative 127f079 127,079 365,283
Program:
Salaries&wages 42,010 42,010 161,926
Fringe benefits 19,741 19,741 78,616
Contract services - - 5,400
Subcontractors - - 30,000
Total program 61,751 61,751 . 275,942
Total expenditures 188,830 188,830 641,225
32