HomeMy WebLinkAboutMINUTES - 05012007 - C.56 n I
To: BOARD OF SUPERVISORS y' -
CONTRA
FROM: MICHAEL J. LANGO, DIRECTOR OF GENERAL SERVICES COSTA
DATE: MAY 1, 2007 COUNTY
SUBJECT: DISPOSAL OF SURPLUS PROPERTY
SPECIFIC REQUEST(S)OR RECOMMENDATION(S)&BACKGROUND AND JUSTIFICATION
RECOMMENDATION
DECLARE as surplus and AUTHORIZE the Purchasing Agent, or designee, to dispose of vehicles
and equipment no longer needed for public use as specifically set forth in this Board Order.
FINANCIAL IMPACT
There is no financial impact associated with approval of recommended action.
BACKGROUND
Section 1108-2.212 of the County Ordinance Code authorizes the Purchasing Agent to dispose of
any personal property belonging to Contra Costa County and found by the Board of Supervisors not
to be required for public use. The property for disposal is either obsolete, worn out, beyond
economical repair, or damaged beyond repair.
Department Equipt. Unit Make/Model Year Serial Number Mileage Condition
I.D. A. Obsolete
B. Worn-out
C. Beyond economical repair
D. Damaged beyond repair
Sheriffs Dept 7602t Ford Tractor 1983 C704570 NA A
CONTINUED ON ATTACHMENT: YES SIGNATURE:
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
_ e-KPPROVE _OTHER
SIGNATURES: 0
ACTION OF BOA N /% i APPROVED AS RECOMMENDED_OTHER
I
VOTE OF SUPERVISORS
UNANIMOUS(ABSENT
AYES: NOES:
ABSENTS: ABSTAIN:
MEDIA CONTACT:MICHAEL J.LANGO(313-7100)
Originating Dept.:General Services Department
cc: General Services Department I HEREBY CERTIFY THAT THIS ISA TRUE
AND CORRECT COPY OF AN ACTION TAKEN
Purchasing Services AND ENTERED ON THE MINUTES OF THE BOARD
Accounting OF SUPERVISORS ON THE DATE SHOWN.
Administration
County Administrator's Office ATTESTED
Auditor-Controller(via Purch) JOHN CYLLA,CLERK OF THE BOARD OF SUPERVISORS
AND COCWY ADMINISTRATOR
BY ,DEPUTY
/nared1BOARD ORDERS\05-01-07 Board Order.doc BH:bh Page 1 of 1 M382(10/88)
- Contra
TO: BO/ RD OF SUPERVISORS
FROM: JOHN CULLEN, County Administrator 0,�an , ` fz Costa
a
DATE: MAY 1, 2007 ;�o
ST'`1 COUK County
SUBJECT: SINGLE AUDIT REPORTS FOR FISCAL YEAR ENDED JUNE 30, 2006 �--
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, 2006 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.
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.
C
CONTINUED ON ATTACHMENT: �S SIGNATURE:
---- ------------------
---------------- - ----------------------------------------------------------- ------------ ------- --- ----------------
RECOMMENDATION OF COUNTY ADMINISTRATOR RECOMMENDATION OF BOARD COMMITTEE
�AAPPROVE OTHER
SIGNATURE(S):
----------------------------- - - ------ ----- - J----------------------------------------------------------- -------------------------
ACTION OF BOARD o2EX7 APPROVE AS RECOMMENDED�— OTPER
VOTE OF SUPERVISORS I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
UNANIMOUS(ABSENTAND ENTERED ON THE MINUTES OF THE
BOARD OF SUPERVISORS ON THE DATE
AYES: NOES: SHOWN.
ABSENT: ABSTAIN:
ATTESTED: MAY 1,2007
CONTACT: LISA DRISCOLL(925)335-1023 JOHN CULLEN,CLERK OF THE BOARD OF
SUPERVISORS AND COUNTY ADMINISTRATOR
CC: COUNTY ADMINISTRATOR
AUDITOR-CONTROLLER
BY DEPUTY
Countyof
Contra Costa
1
Martinez, California
Single Audit Reports
For the year ended June 30, 2006
C&L
Caporicci&Larson
Certified Public Accountants
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..................................................................................................14
' Summary Schedules of Prior Audit Findings................................................................................................21
Supplemental Schedules:
' Supplemental Schedule of Expenditures for Federal and State Awards
Prepared by the Contra Costa Employment and Human Services Department.........................26
Supplemental Schedules of Revenues and Expenditures
Prepared by the Contra Costa Community Services Department.................................................28
1
L f,:
Caporicci&Larson
Certified Public Accountants
INDEPENDENT AUDITORS'REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF
ON INTERNAL'FINANCIAL STATEMENTS PERFORMEDIN ACCORDANCE
WITH GOVERNAIENTAUDITING STANDARDS
To the Board of Supervisors
County of Contra Costa,California
Martinez,California
We have audited the basic financial statements of the governmental activities, the business type activities, the
aggregate discretely presented component units,each major fund,and the aggregate remaining fund information of
County of Contra Costa,California(County),as of and for the year ended June 30,2006,which collectively comprise
the County's basic financial statements and have issued our report thereon dated December 1, 2006. 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.
Internal Control Over Financial Reporting
In planning and performing ouraudit,we considered the County's internal control over financial reporting in order
to determine our auditing procedures for the purpose of expressing our opinions on the financial statements and not
to provide an opinion 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 reportable 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 caused
by error or fraud 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 noted no matters involving,internal control over financial reporting and its operation that we consider to be
material weaknesses.
Compliance and Other Matters
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.
We noted other matters involving the internal control over financial reporting, which we have reported to
management of the County in ai�eparate letter dated December 1,2006.
This report is intended solely foi,-the information and use of the audit committee,management,Board of Supervisors,
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.
6kA4",L-
Oakland,California
January 12,2007Ton Free Ph:(877)865-2-2200 Toll Free Fax:(866)436-0927
Oakland Orange County
180 Grand Ave.,Suite 1365 Sacramento San Diego
9 corporate Park,Suite 100 777 Campus Commons Rd.,Suite 200 4858 Mercury,Suite 106
Oakland,California 94612 Irvine,California 92606 Sacramento,California 95825 San Diego,California 92111
it
C&L
Caporicci&Larson
Certified Public Accountants
INDEPENDENT AUDITORS'REPORT ON COMPLIANCE WITH REQUIREMENTS
APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE WITH OMB CIRCULAR A-133
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,
2006. The County's major fed&,al 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.
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,Audits of States,
Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that
we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types
of compliance requirements referred to above that could have a direct and material effect on a major federal
program occurred. An audit includes examining, on a test basis, evidence about the County's compliance
with those requirements and performing such other procedures as we considered necessary in the
circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not
provide a legal determination on the County's compliance with those requirements.
In our opinion,the County complied,in all material respects,with the requirements referred to above that are
� p
applicable to each of its major federal programs for the year ended June 30,2006. However,the results of our
auditing procedures disclosed1kinstances 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 items 06-1 to 06-6.
Internal Control Over Compliance
The management of the Cour"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 pur audit, we considered the County's internal control over compliance with
requirements that could havea 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.
Toll Free Ph:(877)86)2-2200 Toll Free Fax:
<866)43G-0927
Oakland Orange County Sacramento San Diego
180 Grand Ave.,Suite 1365 9 Corporate Park,Suite 100 777 Campus Commons Rd.,Suite 200 4858 Mercury,suite 106
Oakland,California 94612 Irvine,California 92606 Sacramento,California 95825 San Diego,California 92111
To the Board of Supervisors
County of Contra Costa,California '
Martinez,California
Page 2
We noted several matters involving the internal control over compliance and its operation that we consider to
be reportable conditions. 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 conditions are ,
described in the accompanying schedule of findings and questioned costs as items 06-1 to 06-6.
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 conditions described
above are not material weaknesses.
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 30,2006,and have issued our report thereon dated December 1,2006. 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 Schedule of Expenditures of Federal Awards
and Supplemental Schedules of Revenues and Expenditures prepared by the County's Community Services
Department and Employment and Human 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 and State Department of Aging, 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 audit committee, management, Board of
Supervisors,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
January 12,2006
0
D
4 O
County of Contra Costa
' Single Audit Reports
Schedule of Expenditures of Federal Awards
For the year ended June 30, 2006
' 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 Forestry: -
Volunteer Fire Assistance Program 10.000 $ 2,888 $
Pass-Through State Department of Education:
School Breakfast and Lunch(Juvenile Hall) 10.550 385,366 -
Pass-Through State Department of Social Services:
Food Stamp Cluster:
State Administrative Matching Grants for Food Stamp 10.561 9,689,071 -
Special Supplemental Nutrition Program for
Women,Infants and Children(WIC) 10.557 2,621,135 -
Pass-Through State Department ofAging:
Senior Farmer's Market 10.576 11,848 11,848
' Sub-total Pass Through Programs 12,710,308
Total U.S.Department of Agriculture $ 12,710,308 $ 11,848
' U.S.DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
Direct Programs:
Community Development Block Grant,;/Entitlement Grants 14.218 $ 5,991,783 $ 2,954,488
' Emergency Shelter Grants Program 14.231 137,212 36,175
Homeless Program Multi Service Centers 14.235 388,296 381,981
Adults Addicted to Alcohol 14.238 15,625 15,625
HOME Investment Partnerships Program 14.239 5,548,784 5,187,772
' Housing Opportunities for Persons with AIDS 14.241* 838,233 701,753
Opportunities for Youth-Youthbuild IYogram 14.243 281,577 281,577
Sub-total Direct Programs 13,201,510 9,559,371
1 Pass-Through State Department of Housbig and Community:
Emergency Shelter Grants Program 14.231 31,821 31,821
Sub-total Pass-Through Programs 31,821 31,821
Total U.S.Department of Housing and Urban Development $ 13,233,331 $ 9,591,192
U.S.DEPARTMENT OF JUSTICE
' Direct Programs:
Southwest Border Prosecution Initiative 16.000 $ 41,167 $ -
Federal Forfeiture 16.000 4,347 -
' Organized Crime Drug Enforcement Task 16.001 21,338 -
National Institute of justice DNA Backlog Reduction 16.560 130,184
National Institute of justice DNA Capacity Enhancement Program 16.560 52,374 -
Grants to Encourage Arrest Policies and Enforcement of Protection Orders 16.590 406,188 -
' Sub-total Direct Programs 655,598 -
*Denotes Major Program.
See Notes to the Schedule of Expenditures of Federal Awards. (Continued)
5
County of Contra Costa
Single Audit Reports
Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30,2006
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
Pass-Through State Office of Criminal Justice Planning:
Juvenile Accountability Incentive Block Grants 16.523 64,010 -
Violence Against Women 16.523 56,802 -
Coverde112004 Training Program 16.560 18,228 -
Pass-Through State Office of Emergency Services:
Victim Witness Assistance Program 16.575 209,125 -
Regional Anti-Drug Program 16.579 499,713 -
Sub-total Pass-Through Programs 847,878 -
Total U.S.Department of justice $ 1,503,476 $ -
U.S.DEPARTMENT OF LABOR
Pass-Through State Employment Development Department(EDD): O
Workforce Investment Act(WIA)Cluster:
WIA Adult Program 17.258* $ 1,879,231 $ 350,662
WIA Youth Activities 17.259* 1,112,274 980,540 A
WIA Dislocated Worker 17.260* 2,361,087 478,869
Sub-total WIA Cluster 5,352,592 1,810,071
Total U.S.Department of Labor $ 5,352,592 $ 1,810,071
U.S.DEPARTMENT OF TRANSPORTATION
Direct Programs:
Airport Improvement Program 20.106 $ 359,012 $ - 0
Sub-total Direct Programs 359,012 -
Pass-Through State Department of Transportation:
Highway Planning and Construction 20.205 603,244 - D
Pass-Through State Office of Traffic Safety:
State and Community Highway Safety 20.601 54,506 -
Pass-Through State Office of Emergency Services: O
Hazardous Materials Emergency Preparedness Grant 20.703 34,822 -
Sub-total Pass-Through Programs 692,572 -
Total U.S.Department of Transportation $ 1,051,584 $ -
U.S.DEPARTMENT OF TREASURY
Direct Programs:
Contra Costa Reads 45.312 $ 71,424 $ -
Sub-total Direct Programs 71,424 -
Pass-Through Secretary of State Office:
Help America Vote Act(HAVA) 91.401 272,466 -
Help America Vote Act(HAVA) 93.617 115,577 -
Pass-Through State Office of the State Librarian:
Library Services&Technology Act 45.310 22,718 -
Sub-total Pass-Through Programs $ 410,761 $ -
Total U.S.Department of Treasury $ 482,185 $ -
*Denotes Major Program.
See Notes to the Schedule of Expenditures of Federal Awards. (Continued)
6
County of Contra Costa
' Single Audit Reports
Schedule of Expenditures of Federal Awards, Continued
' For the year ended June 30, 2006
1 Catalog of Federal Amount of
Domestic Expenditures
Assistance Federal Provided to
' Federal Grantor/Pass-Through Grantor/Program Title Number(CFDA) Expenditures Subrecipients
ENVIRONMENTAL PROTECTION AGENCY
1 Direct Programs: -
Brownfields Assessment and Cleanup Cooperative Agreements 66.818 $ 184,196 $
Total Environmental Protection Agency $ 184,196 $ -
' U.S.DEPARTMENT OF ENERGY
Pass-Through State Department of Community Services and Development:
Weatherization Assistance for Low-Income Persons 81.042 $ 94,023 $ -
Total U.S.Department of Energy $ 94,023 $ -
FEDERAL EMERGENCY MANAGEMENT AGENCY
Direct Programs:
Emergency Food and Shelter National Board Program 83.523 $ 41,242 $ 41,242
Total Federal Emergency Management Agency $ 41,242 $ 41,242
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 $ 385,450 $ 251,320
Total U.S.Department of Education $ 385,450 $ 251,320
U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES
Direct Programs:
HRSA Chronic Homelessness 92.224 $ 264,381 $ 232,701
Health Center Grants for Homeless Populations 93.224 321,776 -
Grants to Provide Outpatient Early Intervention Services
with Respect to HIV Disease 93.918 334,736 45,200
Hansen's Disease National Ambulatory Care Program 93.215 358,409 -
' Project Coming Home 93.230* 626,308 455,155
SYNERGY Program 93.243 150,000 150,000
Transitional Living Program for Homeless Youth 93.550 189,651 189,651
Head Start 93.600* 18,576,877 3,177,264
Basic Center Grant 93.623 140,000 140,000
Family to Family System of Care 93.670 217,773
Safe and Bright Futures for Children Initiative 93.990 59,857 -
Sub-total Direct Programs 21,239,768 4,389,971
1
' *Denotes Major Program.
See Notes to the Schedule of Expenditures of Federal Awards. (Continued)
7
County of Contra Costa
Single Audit Reports '
Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30,2006
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 Aging:
Special Programs for the Aging-Title VII,Chapter 3-Programs for
Prevention of Elder Abuse,Neglect,and Exploitation 93.041 13,152 13,152
Special Programs for the Aging-Title VII,Chapter 2-Long-Term
Care Ombudsman Service for Older Individuals 93.042 41,157 41,157
Special Programs for Aging-Title III,Part D-Disease Prevention and
Health Promotion Services 93.043 117,795 45,930
National Family Caregiver Support-Title III Part E 93.052 377,705 377,705
Nutrition Services Incentive Program(NSIP)Formally CFDA#10.570 under USDA 93.053 252,755 252,755
Medical Assistance Program(Medicaid;Title XIX MSSP) 93.778 339,873 76,500
Centers for Medicare and Medicaid Services-Research Demonstrations and
. Evaluations(HICAP) 93.779 54,864 -
Aging Cluster:
.Special Programs for Aging-Title III,Part B-Grants for Supportive
Services and Senior Centers 93.044 888,131 426,915
Special Programs for the Aging-Title III,Part C-Nutrition Services 93.045 1,195,310 1,195,310
Sub-total Aging Cluster 2,083,441 1,622,225
Pass-Through State Department of Mental Health:
Block Grants for Community Mental Health Services 93.958 1,586,597 381,659 a
Pass-Through State Department of Alcohol and Drug Programs:
Block Grants for Prevention and Treatment of Substance Abuse 93.959 6,413,170 3,912,412
Pass-Through State Department of Community Services and Development:
Low-Income Home Energy Assistance 93.568 955,028 -
Community Services Block Grant 93.569 579,819 80,000
Pass-Through State Department of Education:
Child Care Mandatory and Matching Funds of the Child O
Care and Development Fund 93.596* 448,565 -
Child Care and Development Block Grant 93.575 5,555,461 -
Pass-Through State Department of Health&Human Services:
Project Grants and Cooperative Agreements for
Tuberculosis Control Programs 93.116 175,747 -
Projects for Assistance in Transition from Homelessness 93.150 176,597 117,288 a
Disabilities Prevention 93.184 2,110,322 -
Immunization Grants 93.268 212,145 -
Bioterrorism Preparedness 93.283 1,268,308 249,872
AIDS-Ryan White Care Act Title I 93.914* 1,266,768 897,268 8
AIDS-Ryan White Care Act Title II 93.917 194,125 -
Maternal and Child Health Services Block Grant to the State 93.994* 1,984,357 436,093
Sub-total Pass-Through Programs 26,207,751 8,504,016
*Denotes Major Program.
See Notes to the Schedule of Expenditures of Federal Awards. (Continued)
8
County of Contra Costa '
Single Audit Reports
Schedule of Expenditures of Federal Awards, Continued ,
For the year ended June 30,2006
' 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 Pass-Through Programs from previous page 26,207,751 8,504,016
Pass-Through State Department of Social Services:
Promoting Safe and Stable Families 93.556* 937,891 -
Temporary Assistance to Needy Families 93.558* 95,156,013
TANF Performance Incentives-Ca1W01UKS-IEVs 93.558* 838,549 =
Child Support Enforcement 93.563* 12,231,600
Refugee and Entrant Assistance-State Administered Program 93.566 136,998 -
Child Welfare Services-State Grants-Title IV-B 93.645 718,752 =
Foster Care-Title IV-E 93.658* 31,850,623
Adoption Assistance 93.659 7,481,086 -
Social Services Block Grant-Title XX 93.667 1,034,220 -
' Independent Living 93.674 554,736 =
IHSS Public Authority 93.778 5,696,797
Youth/O4P 93.658* 336,362' -
Pass-Through State Department of Veterans Affairs: -
Medical Cost Avoidance Program 93.778 11,529
Sub-total Pass-Through Programs 183,192,907 8,504,016
' Total U.S.Department of Health and Human Services $ 204,432,675 $ 12,893,987
U.S.DEPARTMENT OF HOMELAND SECURITY
' Direct Programs: -
Respiratory Protection Program 97.044* $ 1,028,888 $
Sub-total Direct Programs 1,028,888 -
Pass-Through State Office of Homeland Security: -
State Domestic Preparedness 97.004 1,091,388
Sub-total Pass-Through Programs 1,091,388 -
Total U.S.Department of Homeland Security $ 2,120,276 $ -
TOTAL EXPENDITURES OF FEDERAL AWARDS $ 241,591,338 $ 24,599,660
*Denotes Major Program.
' See Notes to the Schedule of Expenditures of Federal Awards. (Concluded)
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County of Contra Costa
Single Audit Reports
Notes to the Schedule of Expenditures of Federal Awards
For the year ended June 30,2006
1. 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) 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 financialstatements
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 30,2006:
CFDA Amount
Program Title Number Outstanding
Community Development Block Grant 14.218 $ 25,627,791
HOME Investment Partnerships Program 14.239 27,055,852
Housing Opportunities for Persons with AIDS 14.241 3,915,995
$ 56,599,638
11
County of Contra Costa
Single Audit Reports '
Notes to the Schedule of Expenditures of Federal Awards, Continued
For the year ended June 30,2006
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,
2006:
Federal
CFDA
Program Title Number Amount
Weatherization Assistance for Low-Income Person 81.042 $ 94,023
Low-Income Home Energy Assistance 93.568 955,028
Community Services Block Grants 93.569 579,819
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's expenditures are excluded from the accompanying Schedule because they are
separately audited. The programs of the Authority for the fiscal year ended March 31, 2006 were as a
follows:
CFDA Federal a
Program Title Number Expenditures
U.S.Department of Housing and Urban Development:
Community Development Block Grant 14.218 $ 210,358
Low Income Housing Assistance Program Section 8 Moderate Rehabilitation 14.856 138,596
Housing Choice Voucher 14.871 77,948,195
Section 8 Housing Choice Voucher 14.855 37,361
Shelter Plus Care 14.238 3,040,935
Public and Indian Housing 14.850 3,621,019 0
Public Housing Capital Fund 14.872 4,010,954
Camp DEFY(Drug Education for Youth) 16.609 35,499
Total U.S.Department of Housing and Urban Development $ 89,042,917 0
12 0
County of Contra Costa
Single Audit Reports
Notes to the Schedule of Expenditures of Federal Awards,Continued
For the year ended June 30,2006
' 7. PROGRAMS FUNDED THROUGH THE STATE OFFICE OF CRIMINAL JUSTICE PLANNING
(OCJP)
The County had program audits performed by an independent auditor on the following programs
passed through the Office of Emergency Services:
Grant Title Grant Number
Regional Anti-Drug Program DC05180070
Vertical Prosecution Program VB05030070
Victim Witness Assistance Center VW05240070
A copy of the audit report for the above programs can be obtained from the Auditor-Controller's Office
at 625 Court Street,Room 103,Martinez,California,94553-1282.
43
County of Contra Costa
Single Audit Reports
Schedule of Findings and Questioned Costs
For the year ended June 30,2006
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.
7. The programs tested as major programs include:
Major Program Expenditures
Housing Opportunities for Persons with AIDS $ 838,233
WIA Adult Program 1,879,231
WIA Youth Activities 1,112,274
WIA Dislocated Worker 2,361,087
Project Coming Home 626,308
Head Start 18,576,877
Care and Development Fund 448,565
AIDS-Ryan White Care Act Title I 1,266,768
Maternal&Child Health Services Block Grant to State 1,984,357
Promoting Safe and Stable Families 937,891
Temporary Assistance to Needy Family 95,156,013
TANF Performance Incentives-Ca1WORKS-IEVs 838,549
Child Support Enforcement 12,231,600
Foster Care-Title N-E 31,850,623 a
Youth/04P 336,362
Respiratory Protection Program 1,028,888
Total Major Program Expenditures $ 171,473,626 0
Total Federal Award Expenditures $ 241,591,338
Percent of Total Federal Award Expenditures 70.98% O
8. The threshold for distinguishing Types A and B programs was$3,000,000.
9. The County was determined to be a low risk auditee. Q
14 a
County of Contra Costa
' Single Audit Reports
Schedule of Findings and Questioned Costs, Continued'
For the year ended June 30,2006
' B. FINDINGS-FINANCIAL STATEMENTS AUDIT
No financial statement findings were noted.
C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT
06-1 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Project Coming Home, (CFDA Number 93.230) -Reporting.
' Administered by the County's Health Services Department-Homeless Program.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the
' reporting requirements in the individual grant agreements of the respective
programs. The Project Coming Home grant requires that functional timesheets be
maintained for individuals who are charging time in order for 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 program
director and the assistant program director charged to the program .were not
supported by functional timesheets. Their time charged to the program was based on
a budgetary amount with no cost allocation plan to support that amount.
Questioned Costs The amount for questioned costs is$95,324.
' Context and Effect By ensuring that functional timesheets are maintained, the time that the advocates
spent performing services for the program can be properly documented. This will
also help ensure that claims for salary reimbursements are accurate.
Recommendation We recommended that the County require functional timesheets reflecting the
amount of time charged by advocates to the program.
'
Management's
Response Contra Costa County management agrees to implement procedures to make sure that
' future payroll expenses are supported by functional time sheets or time study
analysis.
r
15
County of Contra Costa
Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30,2006
: 0
C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT,
Continued
06-2 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Maternal Child Health, (CFDA Number 93.994) -Sub-Recipient Monitoring.
Passed through State Department of Health&Human Services.
Administered by the County's Health Services Department-Public Health.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the sub-
recipient monitoring requirements in the individual grant agreements of the
respective programs. Procedures performed regarding sub-recipient monitoring are
required to be supported by documents or reports submitted by sub-recipients.
Condition During the performance of our audit, we noted that the county did not request from
the sub-recipients financial status reports on the program, to verify if the sub-
recipient is in compliance with financial reporting requirements.
Questioned Costs The amount for questioned costs could not be determined.
4
Context and Effect By performing fiscal monitoring procedures of sub-recipients, the compliance of sub-
recipients with the rules and provisions of the grant award document is ensured. In
addition, such monitoring procedures ensure that amounts are expended in the right
manner. 0
Recommendation We recommended that the County perform the required fiscal monitoring of sub-
recipients and review all documents submitted by those sub-recipients. 0
Management's
Response Contra Costa County management agrees to implement procedures to make sure that
future sub-recipient fiscal monitoring is supported by documentation received from
the sub-recipients.
0
0
0
a
0
16 0
County of Contra Costa
Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30,2006
C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT,
1 Continued
' 06-3 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Child Support Enforcement, (CFDA Number 93.563) -Reporting.
Passed through State Department of Social Services.
Administered by the County's Department of Child Support Services.
1
Criteria In accordance with OMB Circular A-133, grantees are required to abide by reporting
requirements in the individual grant agreements of the respective programs.
Condition During the performance of our audit, we noted that the County was claiming
inaccurate amounts of allocated overhead costs, as determined by the A-87 plan, on
the form submitted to the granting authority. This resulted in the rejection of the
claim by the Department of Child Support Services; after some delay the correct
amount was then disbursed.
Questioned Costs Amount for questioned costs were$16,051.
Context and Effect By ensuring that amounts are reported accurately on the reimbursement form, the
department can avoid rejection of the reimbursement request, ensure that the
reimbursement requests are processed in a timely manner, and comply with the
adopted A-87 cost allocation plan.
1 Recommendation We recommended that the County strengthen its controls by providing periodic
review of reimbursement request forms before submission to the granting agency to
ensure that they are prepared accurately.
Management's
Response Contra Costa County management agrees to implement procedures to make sure that
' all future reimbursement request forms will undergo additional detailed review for
accuracy before submission to the granting authority.
1
i
1
17
County of Contra Costa
1
Single Audit Reports ,
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30,2006
. D
C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT,
Continued '
06-4 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Ryan White Care Act Title I, (CFDA Number 93.914) -Reporting. ,
Passed through State Department of Health&Human Services.
Administered by the County's Health Services Department-Public Health.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the
reporting requirements in the individual grant agreements of the respective
programs. The Ryan White Care Act Title I grant requires that functional timesheets
be maintained for individuals who are charging time to the program in order to
support the eligibility of their salaries for reimbursement.
Condition During the performance of our audit, we noted that functional timesheets to support
pp
direct labor costs did not exist. The payroll expenses were charged to the program
based on an analysis of the various positions job duties to determine the amount of
time to allocate. This allocation was not supported by a valid time study analysis.
Questioned Costs The amount for questioned costs could not be determined.
Context and Effect By ensuring that functional timesheets are maintained, the time that the advocates
performed services for the program can be properly documented. This will also help
ensure that claims for salary reimbursements are accurate.
Recommendation We recommended that the County require functional timesheets reflecting the
amount of time charged by advocates to the program.
Management's
Response Contra Costa County management agrees to implement procedures to make sure that
future payroll expenses are supported by functional time sheets or time study
analysis. D
D
D
D
18 D
County of Contra Costa
' Single Audit Reports
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30,2006
' C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT,
Continued
' 06-5 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Ryan White Care Act Title I, (CFDA Number 93.914) = Allowable Costs / Cost
Principles.
' Passed through State Department of Health&Human Services.
Administered by the County's Health Services Department-Public Health.
' Criteria In accordance with OMB Circular A-133, grantees are required to maintain
appropriate documentation to abide by the allowable costs / cost principle
requirements in the individual grant agreements of the respective programs. The
Ryan White Care Act Title I grant requires that direct expenses claimed be supported
by appropriate documentation and be readily available to support the amount
claimed..
' Condition During the performance of our audit, we noted that direct expenses claimed for
reimbursement could not be readily supported by appropriate documentation to
' determine if the costs were allowable. Documents provided to support
reimbursement requests were spreadsheets prepared by staff and could not be
readily traced back to source documents for testing purposes.
' Questioned Costs The amount for questioned costs could not be determined.
' Context and Effect By ensuring that allowable costs / cost principles are supported by the appropriate
documentation would assure that the grant program is being reimbursed the correct
amount.
' Recommendation We recommended that the County retain adequate documentation to support
program expenditures.
Management's
' Response Contra Costa County management agrees to implement procedures to make sure that
future expenses are supported by appropriate documentation.
19
County of Contra Costa
Single Audit Reports '
Schedule of Findings and Questioned Costs, Continued
For the year ended June 30,2006
C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT,
Continued '
06-6 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Early Head Start Cluster, (CFDA Number 93.600)-Reporting. '
Administered by the County's Community Services Department.
Criteria In accordance with OMB Circular A-133, grantees are required to abide by the ,
reporting requirements in the individual grant agreements of the respective
programs. The Early Head Start Cluster grant requires that functional time cards
submitted reflect accurate time charged to the program.
Condition During the performance of our audit, we noted the time charged for one employee,
was not supported by the functional timesheet. Time was charged to administration
overhead allocation cost pool, instead of the programs direct payroll cost which
resulted in an overstatement of the administration overhead costs and
understatement of direct costs.
Questioned Costs The amount for questioned costs could not be determined.
Context and Effect B ensuring that submitted timecards reflect accurate figures and are charged to the
Y g 8u g
appropriate cost pool,it would reduce the chances of costs being over/under stated.
Recommendation We recommended that the County strengthen its controls by providing periodic .
review of functional timesheets to ensure that the time charged to each cost center
agrees to the functional timesheets.
Management's
Response The audit finding relates to the timesheet of one administration staff in one pay
period. The time was charged to general administration cost pool instead of direct
charge to the programs administration cost center. Fiscal impact is insignificant a
because the general administration cost pool is allocated and charged to the program
by a methodology approved by the funding agencies. Contra Costa management
agrees to implement review procedures to make sure that the time charged to each
cost center is supported by functional timesheets.
20 p
County of Contra Costa
Single Audit Report
Summary Schedules of Prior Audit Findings
For the year ended June 30,2006
The following is the status of audit findings reported in the prior year's schedule of findings and
questioned costs:
' 05-1 U.S. DEPARTMENT OF LABOR
Workers Investment Act Grant-Youth, (CFDA Number 17.259) -Eligibility.
Passed through the State of California,Employment Development Department.
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 in the individual grant agreements of the respective
programs. The Workerforce Investment Act Grant - Youth agreement requires that
the income of applicants be verified to determine eligibility.
' Condition During the performance of our audit, we noted that two of the ten applicants tested
did not have income verification documented in the applicants'files.
' Questioned Costs The amount for questioned costs could not be determined.
Context and Effect Documentation of income verification needs to be maintained in order to verify the
eligibility of the applicant to participate in the program.
Recommendation We recommended that the County strengthen its controls by providing periodic Y
review of applicant files to ensure that all necessary documentation to support the
applicants' eligibility has been obtained.
Management's
Response The Contra Costa Workforce Development Board will assign its case management
supervisors to quarterly review Workforce Investment Act Youth files. A limited -
number of files will be selected randomly, excluding files reviewed within the last 12
months. A quarterly file review checklist has been developed and will serve to guide,
facilitate, and document the review of each file selected. One copy of each checklist
will be held in a central file at the Workforce Development Board office and a second
copy placed in the participant's file. Case managers will immediately correct any
case files found to be missing required case documentation. Corrections to
incomplete or inaccurate files will be noted on the quarterly review for tracking
purposes.
' Status: Implemented.
21
County of Contra Costa
Single Audit Report '
Summary Schedules of Prior Audit Findings, Continued
For the year ended June 30,2006
05-2 U.S.DEPARTMENT OF HEALTH AND HUMAN SERVICES
Head Start Grant, (CFDA Number 93.600) -Eligibility.
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 Head Start Grant agreement requires that the income of applicants be
verified to determine eligibility. '
Condition During the performance of our audit, we noted that two of the ten applicants tested
did not have income verification documented in the applicants' files. ,
Questioned Costs The amount for questioned costs could not be determined.
Context and Effect Documentation of income verification needs to be maintained in order to verify the '
eligibility of the applicant to participate in the program.
Recommendation We recommended that the County strengthen its controls b providing'periodic '
g Yp g
review of applicant files to ensure that all necessary documentation to support the
applicants' eligibility has been obtained. '
Management's
Response Contra Costa County management is implementing a new income documentation '
procedure to ensure adherence to Head Start regulations. The new procedure
requires appropriate staff to conduct monthly reviews of client-children s files to '
ensure that income documentation, including signed verification by staff, are
obtained. It is anticipated that staff will be fully trained and the new procedure
implemented no later than June 1,2006.
I '
Status: Implemented.
22
County of Contra Costa
Single Audit Report
Summary Schedules of Prior Audit Findifigs, Continued'
For the year ended June 30,2006
05-3 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES
Substance Abuse and Mental Health Services Block Grant (SAMHSA), (CFDA
Number 93.658) -Eligibility.
Passed through the State of California,Department of Mental Health.
Administered by the County's Health 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 SAMHSA Grant agreement requires that the County maintain
applicant files which contain verification of the applicants' identity and inability to
pay for services to determine eligibility.
Condition During the performance of our audit, we noted that the County did not retain the
detailed client services reports used to prepare their claim for reimbursement.
Therefore,verification of patient eligibility could not be determined.
Questioned Costs The amount for questioned costs could not be determined.
Context and Effect Maintaining detailed records to support the amounts claimed for reimbursement,will
serve as a means to test and verify the eligibility of the applicants that participated in
the program.
Recommendation We recommended that the County strengthen its controls by requiring that detailed
supporting documentation for amounts claimed be maintained.
Management's
Response Contra Costa County management agrees to implement procedures to maintain the
detailed applicant files supporting the client's identity and inability to pay for
services for all reimbursements claimed under the grant. Management will insure
that the detailed client service reports are available for use in the verification of
patient eligibility for services provided under the grant program. It is anticipated
that this procedure will be implemented no later than April 15,2006.
Status: Implemented.
1
1
i
i
1
I
1
1
1 SUPPLEMENTAL SCHEDULES
!
1
1
1
1
25
County of Contra Costa
Employment and Human Services Department '
Supplemental Schedule of Expenditures for Federal and State Awards 3a.
Summary Schedule
For the year ended June 30,2006
Catalog of Federal '
Federal/State Grantor Domestic Grant/
Pass-through Grantor Assistance Contract State Federal '
Program Title Number(CFDA) Number Expenditures Expenditures
Federal Awards
U.S.Department of Health&Human ,
Services Aging Cluster
Passed through CA Dept of Aging: 93.044 AP-0506-07 $ 125,226 $ 888,131 '
Special Programs for Aging-Title III Part B
Grants for Supportive Services and
Senior Centers
Special Programs for Aging Title III Part C, 93.045 AP-0506-07 118,131 1,195,310
Nutrition Services
Nutrition Services Incentive Program 93.053 AP-0506-07 - 252,755
(NSIP)
Special Programs for Aging-Title III Part D 93.043 AP-0506-07 2,302 117,795
Disease Prevention and Health Promotion
Services
National Family Caregiver Support Title III 93.052 AP-0506-07 - 377,705
Part E
Special Programs for Aging Title VII A 93.042 AP-0506-07 6,274 41,157
Chapter 2 Long Term Care Ombudsman
Services for Older Individuals a
Special Programs for Aging Title VII B 93.041 AP-0506-07 589 13,152
Chapter 3 Programs for Prevention of
Elder Abuse,Neglect and Exploitation a
Centers for Medicare and Medicaid Services 93.779 HI-0506-07 189,496 54,864
(CMS)Research,Demonstrations and
Evaluations(Health Insurance Counseling a
and Advocacy Program,HICAP)
Medical Assistance Program(Medicaid 93.778 MSSP-0506-27 326,543 339,873 0
Title XIX)Multi-Senior Services Program
MSSP
U.S.Department of Agriculture a
Passed through CA Dept of Aging:
Senior Farmer's Market 10.576 - 11,848
Total Expenditures Federal Awards $ 768,561 $ 3,292,590 a
26 a
County of Contra Costa
' Employment and Human Services Department
Supplemental Schedule of Expenditures for Federal and State Awards
Summary Schedule, Continued
For the year ended June 30,2006
' Catalog of Federal
Federal/State Grantor Domestic Grant/
' Pass-through Grantor Assistance Contract State Federal
Program Title Number(CFDA) Number Expenditures Expenditures
State Awards
California Department of Aging
Direct State Programs:
Ombudsman Initiative Federal Citation Penalty AP-0506-07 $ 36,524 $ -
CBSP-Brown Bag AP-0506-07 23,277 -
CBSP-ADCRC AP-0506-07 80,000 -
' CBSP-Linkages AP-0506-07 232,892 -
CBSP-Respite AP-0506-07 5,216 -
' HICAP Reimbursement HI-0506-07 78,815 =
HICAP FUND HI-0506-07 39,361
Total Expenditures State Awards $ 496,085 $ -
I
' 27
County of Contra Costa
Community Services Department '
Supplemental Schedule of Revenues and Expenditures
Summary Schedule
For the year ended June 30,2006 '
Catalog of Federal '
Domestic
Assistance Total '
DCSD Contract No. Number(CFDA) Expenditures
05C-1559 Weatherization 81.042 94,023
Total $ 94,023 ,
0513-5309 ECIP and HEAP Administrative Costs 93.568 $ 32,617
0513-5309 ECIP and HEAP Intake Costs 93.568 13,576
05B-5309 ECIP Program Costs 93.568 60,954
0513-5309 HEAP-Outreach 93.568 22,393 '
0513-5309 Assurance 16 93.568 59,606
0513-5309 Weatherization 93.568 304,692
05P-6110 Weatherization 93.568 73,288 ,
05F-4608 CSBG 93.569 397,698
0613-5356 ECIP and HEAP Administrative Costs 93.568 33,098
0613-5356 ECIP and HEAP Intake Costs 93.568 17,504 '
0613-5356 ECIP Program Costs 96.568 76,860
0613-5356 HEAP-Outreach 93.568 16,669
0613-5356 Assurance 16 • 93.568 65,729 '
06B-5356 Weatherization, 93.568 178,042
0617-4708 CSBG 93.569 182,121
Total $ 1,628,870 '
28
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 05C-1559 Weatherization (CFDA #81.042)
For the year ended June 30,2006
Total Recorded Total Reported Total Budgeted
Amount Amount Amount
' REVENUE:
Grant revenue $ 123,945 $ 123,945 $ 123,945
' Total revenue $ 123,945 $ 123,945 $ 123,945
EXPENDITURES:
' Administrative Costs $ 3,138 $ 3,138 $ 6,198
Other Program Costs:
' Health&Safety 15,478 15,478 5,226
Other Miscellaneous Program Costs 1,250 1,250
Training&Technical Assistance 602 602 3,449
Total Other Program Costs 17,330 17,330 8,675
Program Costs:
Client Education 3,702 3,702 4,124
Direct Program Activities 61,996 61,996 . • 92,166
Intake 2,992 2,992 4,270
Outreach 4,064 4,064 7,392
Workers'Compensation 801 801 1,120
Total Program Costs 73,555 73,555 109,072
Total expenditures $ 94,023 $ 94,023 $ 123,945
I
29
County of Contra Costa
Community Services Department '
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 05B-5309 LIHEAP ASSURANCE 16,INTAKE, ECIP and HEAP (CFDA #93.568)
For the year ended June 30,2006 '
Total Recorded Total Reported Total Budgeted '
Amount Amount Amount
REVENUE:
Grant revenue $ 238,138 $ 238,138 $ 304,694
Total revenue $ 238,138 $ 238,138 $ 304,694 ,
EXPENDITURES:
Assurance 16 Program Costs: ,
Assurance 16 Activities $ 59,606 $ 59,606 $ 95,814
Intake Program Costs: '
Intake 13,576 13,576 24,478
Administrative Costs:
Administrative Costs 32,617 32,617 59,157 '
ECIP Program Costs:
Cooling Service Repair/Replacement - - 20,612 '
Heating Service Repair/Replacement 51,539 51,539 48,095
Outreach 9,415 9,415 20,192
Total ECIP Program Costs 60,954 60,954 88,899 '
Heap Outreach WPO Costs:
Outreach 22,393 22,393 36,346
Total expenditures $ 189,146 $ 189,146 $ 304,694
a
a
a
30 a
County of Contra Costa
' Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 0513-5309 Weatherization (CFDA#93.568)
For the year ended June 30,2006
' Total Recorded Total Reported Total Budgeted
Amount Amount Amount
REVENUE:
Grant revenue $ 362,997 $ 362,997 $ 495,677
' Total revenue $ 362,997 $ 362,997 $ 495,677
EXPENDITURES:
' Administrative Costs:
Administrative Costs $ 24,402 $ 24,402 $ 39,814
Other Program Costs:
Training 5,415 5,415 9,914
Program Costs:
' Intake(Eligibility Determination) 5,297 5,297 9,914
Direct Program Activities 253,359 253,359 410,051
Outreach 13,697 13,697 24,784
' Workers'Compensation 2,522 2,522 1,200
Total Program Costs 274,875 274,875 445,949
Total expenditures $ 304,692 $ 304,692 $ 495,677
31
County of Contra Costa `y
Community Services Department ,
Supplemental Schedule of Revenues and Expenditures ,.
DCSD Contract No. 05P-6110 PVEA and WX (CFDA#93.568)
For the year ended June 30,2006 ,
Total Recorded Total Reported Total Budgeted '
Amount Amount Amount
REVENUE: '
Grant revenue $ 72,474 $ 72,474 $ 72,474
Total revenue $ 72,474 $ 72,474 $ 72,474
EXPENDITURES:
Administrative Costs: '
Administrative Costs - $ 5,492 $ 5,492 $ 5,798
Program Costs: '
Intake 1,449 1,449 1,449
Direct Program Activities 61,055 61,055 61,123
Outreach 4,814 4,814 3,624
Worker's Compensation 478 478 480
Total Program Costs 67,796 67,796 66,676
Total expenditures $ 73,288 $ 73,288 $ 72,474
0
• 0
0
0
0
0
0
32 0
County of Contra Costa
Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 05F-4608 CSBG (CFDA #93.569)
' For the year ended June 30,2006
1 Total Recorded Total Reported Total Budgeted
Amount Amount Amount
' REVENUE:
Grant revenue $ 402,504 $ 402,504 $ 637,035
1 Total revenue $ 402,504 $ 402,504 $ 637,035
EXPENDITURES:
1 Administrative Costs:
Salaries&Wages $ 132,437 $ 132,437 $ 182,946
Fringe Benefits 78475 78475 125061
' Travel - - 3,000
Space(Rent/Lease) - - 33,000
1 Consumable Supplies 11,443 11,443 7,000
Equipment(Lease/Purchase) 47,956 47,956 45,000
Other Costs 36,305 36,305 58,714
Total Administrative Costs 306,616 306,616 454,721
Program Costs:
1 Salaries&Wages - - 54,831
Fringe Benefits 37,483
Consultant Services 11,082 11,082 10,000
' Subcontractors 80,000 80,000 80,000
Total Other Program Costs 91,082 91,082 182,314
Total expenditures $ 397,698 $ 397,698 $ 637,035
i
1
1
1
1
1 33
County of Contra Costa
Community Services Department '
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 06B-5356 LIHEAP ASSURANCE 16,INTAKE, ECIP and HEAP (CFDA#93.568)
For the year ended June 30,2006 '
Total Recorded Total Reported Total Budgeted '
Amount Amount Amount
REVENUE:
Grant revenue $ 101,294 $ 101,294 $ 434,534
Total revenue $ 101,294 $ 101,294 $ 434,534
EXPENDITURES:
Assurance 16 Program Costs:
Assurance 16 Activities $ 65,729 $ 65,729 $ 165,003
Intake Program Costs:
Intake 17,504 17,504 44,361
Administrative Costs:
Administrative Costs 33,098 33,098 102,562 a
ECIP Program Costs:
Cooling Service Repair/Replacement 3,283 3,283 -
Heating Service Repair/Replacement 58,708 58,708 11,706
Outreach 14,869 14,869 44,801
Total ECIP Program Costs 76,860 76,860 56,507
Heap Outreach WPO Costs:
Outreach 16,669 16,669 66,101
Energy Education Workshop:
Energy Education Client Workshops - - 7,730
Total expenditures $ 209,860 $ 209,860 $ 442,264
a
e
0
e
0
34
County of Contra Costa
' Community Services Department
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 06B-5356 Weatherization (CFDA #93.568)
' For the year ended June 30,2006
1 Total Recorded Total Reported Total Budgeted
Amount Amount Amount
' REVENUE:
Grant revenue $ 176,558 $ 176,588 $ 833,180
' Total revenue $ 176,558 $ 176,588 $ 833,180
EXPENDITURES:
' Administrative Costs:
Administrative Costs $ 13,600 $ 13,600 $ 66,655
' Other Program Costs:
Training 4,041 4,041 16,663
Program Costs:
1 Intake(Eligibility Determination) 5,313 5,313 16,663
Direct Program Activities 142,790 142,790 679,303
' Outreach 11,028 11,028 41,660
Workers'Compensation 1,270 1,270 12,236
Total Program Costs 160,401 160,401 749,862
' Total expenditures $ 178,042 $ 178,042 $ 833,180
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County of Contra Costa
Community Services Department '
Supplemental Schedule of Revenues and Expenditures
DCSD Contract No. 06F4708 CSBG (CFDA#93.569)
For the year ended June 30,2006
Total Recorded Total Reported Total Budgeted
Amount Amount Amount
REVENUE: '
Grant revenue $ 182,121 $ 182,121 $ 631,464
Total revenue $ 182,121 $ 182,121 $ 631,464
EXPENDITURES:
Administrative Costs: ,
Salaries&Wages $ 89,516 $ 89,516 $ 240,731
Fringe Benefits 51337 51337 162784 '
Operating Expenses&Equipment 12,067 12,067 54,962
Other Costs 29,201 29,201 45,000
Total Administrative Costs 182,121 182,121 503,477 '
Program Costs:
Salaries&Wages - - 16,697
Fringe Benefits - - 11,290
Subcontractor Services - - 100,000
Total Other Program Costs - - 127,987
Total expenditures $ 182,121 $ 182,121 $ 631,464
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