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CITY OF SAN BERNARDINO
CITY ADMINISTRATOR'S OFFICE
INTEROFFICE MEMORANDUM
TO: Mayor and Common Council
FROM: Fred Wilson, City Administrator
SUBJECT: Grant Applications and Administration
DATE: November 30, 2001
COPIES: Barbara Pachon; Rita West; Bob Curtis; Lori Sassoon
At the November 19, 2001, Council meeting, there was discussion concerning the manner in which
grant applications are developed and approved, and how grant funds are administered. The Council
directed that a luncheon workshop be set for December 3 to discuss these matters. The attached
documents were developed to provide further clarification and information:
. A memo from Barbara Pachon clarifies the existing procedures regarding the administration of
grant funding. The memo points out in the auditor's review of the City's grant activities, no
material audit findings have been found.
. A memo from Captain Bob Curtis details the three Police grants that were on the November 19
agenda, and were continued until December 3.
. Another memo from Captain Curtis summarizes the issues raised regarding the COPS Universal
Hiring Grant. The memo notes that the COPS Office has found the Police Department in
compliance with the requirements of the COPS program.
The direction of the Mayor and Council has been for staff to aggressively pursue grant opportunities.
In recent years, the City has been very successful in obtaining competitive grant funds for a variety of
programs. As a general rule, grant applications are authorized by the Mayor and Council. Some
exceptions have been made in the past for Police Department grants, and for grants that require no
matching funds of any kind. The Investigative Satellite Initiative Grant is one example of a grant that
did not allow sufficient time for Council authorization prior to submittal.
Most state or federal grant programs require resolutions or minute actions of the Mayor and Council
authorizing the application. In these cases, the grantor typically provides a sample resolution and/or
specific motions that must be adopted by the Mayor and Council. In these cases, the resolution or
motions are brought to Council prior to submittal of the application. The application itself is also
included in the agenda item, ifit has been prepared in time.
In some cases, grant deadlines are such that action by the Mayor and Council is not possible prior to
submission of the grant application. In these cases, the grant applications are placed on the agenda for
ratification. As an example, the LED replacement bulb program had a 24-hour turn around time with
SCE; City Administrator reviewed and directed staff to submit the request to SCE. This action was
later ratified by the Council.
Grant funds must be budgeted and expended in the same manner as any other funds. If the grant is
llIlticipated during the budget cycle, departments develop budgets for the grant funds and those budgets
are incorporated into the Preliminary Budget document for approval by the Mayor and Council. If a
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grant comes up during the year, then a budget amendment is required; this in turn requires Council
approval.
In order to provide clear direction to staff regarding grant applications, it is recommended that the
Mayor and Council:
I. Establish a general policy requiring Council authorization of grant applications prior to
submittal.
2. Allow exceptions to this policy in those cases where grant deadlines do not permit prior
Council authorization. In these cases, the request for authorization will be placed on the next
Council agenda for ratification.
If you have any further questions or need additional information, please let me know.
#Jt
Fred Wilson
City Administrator
2
City of San Bernardino
San Bernardino Police Department
Interoffice Memorandum
From:
Fred Wilson, City Administrator
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Captain Robert Curtis /1/:;: 7/';;/
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To:
Subject:
New Police Grants
Date:
November 27,2001
Copies:
Assistant Chief Mike Billdt
At the November 19, 2001, City Council meeting the Police Department requested council
approval to accept three new police grants and authorize the expenditure of grant funds in
accordance with expenditure plans. The council continued the RFCA to the December 3, 2001,
council meeting to allow staff to provide additional information regarding the grant application
process, guidelines and requirements. This memorandum addresses these concerns relative to
the three new police grants.
Investigative Satellite Initiative Grant (Agenda Item #20)
The Investigative Satellite Initiative Grant is a competitive grant administered by the U.S.
Department of Justice, Office of Juvenile Justice and Delinquency Prevention (OJJDP). In May
2001, OJJDP requested the submission of concept papers not to exceed five pages in length from
law enforcement agencies interested in receiving grant funding. The department submitted a
concept paper within the filing deadline.
On October 15, 2001, we received confirmation that the Police Department had been approved to
receive a grant award in the amount of $45,000. We were required to file a full grant application
with OJJDP by November 2, 2001. Due to this short application-filing deadline (18 days), a
RFCA requesting authorization to submit a grant application was not possible.
FY 01/02 High Technology Grant (Agenda Item #21)
The High Technology Grant is an allocation of State revenues resulting from the State Budget
Act of 2001. Legislation provided a minimum allocation of $50,000 to each city police chief,
county sheriff and several special districts with the remaining funds distributed on a per capita
basis. The Police Department's allocation is $SS,61S.
No grant application is required, but funding must be accepted by the City Council and the
expenditure plan must be ratified. Expenditures must be used to support front-line law
THE SBPD IS COMMITTED TO PROVIDING:
PROGRESSIVE QUALITY POLICE SERVICE;
A SAFE ENVIRONMENT TO IMPROVE THE QUALITY OF LIFE;
A REDUCTION IN CRIME THROUGH PROBLEM RECOGNITION AND PROBLEM SOLVING
enforcement operations. Each agency is required to file a report in writing (not to exceed five
pages in length) with the Department of Finance by August 15, 2002, outlining how funds
received were spent.
Value Based Initiative Grant (A.genda Item #22)
The Value-Based Initiative (VBI) Grant is a competitive grant administered by the U.S.
Department of Justice, COPS Office. In July 2001, Police Chaplain Tom Gronewald attended a
VBl event sponsored by the Redlands Police Department. At this event Mr. Gronewald
discussed the chaplain program with COPS Office personnel.
On September 24, 2001, the COPS Office requested that Police Department submit a concept
paper not to exceed lO pages in length outlining our proposed VRI program, including a
summary of goals and anticipated outcomes. The department submitted a concept paper within
the two day filing deadline.
On October 10,2001, we received confirmation that the Police Department had been approved to
receive a grant award in the amount of $125,000. We were required to file a full grant
application with the COPS Office by October 23, 2001. Due to this short application-filing
deadline (13 days), a RFCA requesting authorization to submit a grant application was not
possible.
THE SBPD IS COMMITTED TO PROVIDING:
PROGRESSIVE QUALITY POLICE SERVICE;
A SAFE ENVIRONMENT TO IMPROVE THE QUALITY OF LIFE;
A REDUCTION IN CRIME THROUGH PROBLEM RECOGNITION AND PROBLEM SOLVING
City of San Bernardino
San Bernardino Police Department
Interoffice Memorandum
From:
Fred Wilson, City Administrator
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Captain Robert Curtis / / /z 7/.:7(
COPS Universal Hiring Grant
To:
Subject:
Date:
November 27,2001
Copies:
Assistant Chief Mike Billdt
At the November 19, 2001, City Council meeting concerns were raised regarding a lack of
disclosure on the 22 COPS Universal Hiring Grant police officers, and the outcome of an audit
conducted by the COPS Office. The memorandum addresses these concerns and provides a
historical perspective.
On June 6,1996, the Mayor and City Council ratified Resolution #96-149 authorizing the Police
Department to apply for a COPS Universal Hiring Grant requesting a total of 42 grant-funded
police officers over a four-year period. The application included a commitment to retain all
grant-funded positions for at least one full budget year following the end of the grant. City
leaders were confident that local funding could be secured, possibly with Assessment District
#994 funds. The first two allotments totaling 22 officers were received in FY 1996/97.
In November 1996, California voters ratified State Proposition #2lS requiring special tax
assessments to be placed on ballots and ratified by a super majority (2/3) vote. As a result, the
mayor and council placed Measure "S", the Public Safety Tax initiative, on the March IS, 1997
special election ballot. The provisions of Measure "S" included sufficient funding to cover all
Assessment District #994 police positions and the 42 COPS grant positions.
The defeat of Measure "S" and loss of $4.2 million in Assessment District #994 revenue resulted
in the City declining the 20 additional grant positions already approved for federal funding. A
Revised Retention Plan (Attached) reducing City's retention commitment to four grant positions
was submitted to the COPS Office for their review and approval. As of today, we have not
received a definitive response to this request. The four positions have been added to the
department's Table of Organization and funded with State Citizens Option for Public Safety
funding.
On February 4, 2001, the Riverside Press Enterprise newspaper published an article entitled
"Effort to add police sometimes goes awry." This article triggered a COPS Office investigation
of a possible violation of the nonsupplanting requirement related to the elimination of six non-
grant funded police officer positions in FY 1995196, FY 1997/98, and FY 1995/99 due to budget
THE SBPD IS COMMITTED TO PROVIDING:
PROGRESSIVE QUALITY POLICE SERVICE;
A SAFE ENVIRONMENT TO IMPROVE THE QUALITY OF LIFE;
A REDUCTION IN CRIME THROUGH PROBLEM RECOGNITION AND PROBLEM SOLVING
IOMICOPS Universal Hiring Grant
November 27,2001
Page 2
cuts. We had previously discussed the reasons for the elimination of the first five
positions to the COPS Office during a site visit conducted on January 5, 1999.
On June 4, 2001, we received written confirmation from the COPS Office (Attached) that
the Police Department was in compliance with the nonsupplanting requirements of the
COPS program and the reductions-in-force occurred for reasons unrelated to the receipt
of COPS grant funding.
U.S. Department of Justice
Office of Community Oriented Policing Services (COPS)
Legal Division
/100 VennontAvenue. NW
Washington, DC 20530
(202) 514-3750
(202) 514-3456 (f",)
May3l,2001
81 JUH 4 4:22
Via Facsimile and U.S. Mail
Tom Minor
Mayor
City of San Bernardino
300 North D Street
San Bernardino, California 92401
Lee Dean
Chief of Police
San Bernardino Police Department
710 North D Street
P.O. Box 92401
San Bernardino, California 9240 I
Reduction-in-Force Review: Determination of Compliance
COPS UHP Grant #: 97ULWX0005
COPS DNP Grant # 98CQWX0003
ORI #: CA03610
Dear Mayor Minor and Chief Dean:
Thank you for responding to the COPS Office Legal Division's request for additional
information concerning possible reductions-in-force of six locally-funded sworn officer positions
within the San Bernardino Police Department ("Police Department") after it received COPS
Universal Hiring Program ("UHP"), UHP Supplement and Distressed Neighborhoods Program
("DNP") grants. Based on the additional information submitted, we have determined that the
Police Department is in compliance with the nonsupplanting requirement of the COPS program.
Our determination that the Police Department's reductions-in-force do not violate the
nonsupplanting requirement is based on the fact that you have demonstrated that the reductions-
in-force occurred for reasons unrelated to the receipt of COPS grant funding. In making this
determination of compliance, we relied on the documentation and information provided by
Captain Robert Curtis.
Mayor Minor
Chief Dean
May 31, 2001
Page 2
In prior correspondence, the Police Department submitted a Staffing Deletions chart
indicating the following: (i) in fiscal year 1995!l996, one police officer position was eliminated
due to insufficient asset forfeiture revenue and one sergeant position in the ID Bureau was
civilianized; (ii) in fiscal year 1997/1998, one Drug Abuse Resistance Education ("DARE")
detective and two DARE police officer positions were eliminated due to the San Bernardino
school district and the Police Department ending the DARE program; and (iii) in fiscal year
I 998!l 999, one captain position was eliminated due to a reorganization of the Police
Department. On February 20, 2001, the Legal Division requested additional documentation to
complete our review of the above reductions-in-force. On March 12, 2001, Captain Curtis
provided additional documentation and information supporting the reasons for the Police
Department's elimination of each of the above positions:
Elimination of one officer position in fiscal year 1995/1996
To support the Police Department's elimination of one officer position in fiscal year
1995/1996, Captain Curtis provided a copy of the City of San Bernardino's ("City's") Recap of
Asset Forfeiture Activity Report, which reflects a decline in the City's Asset Forfeiture revenue
from $167,201.94 at the end of the fiscal year 1994/1995, to $58,428.63 by the end of fiscal year
1995/1996. The Staffing Deletions chart previously submitted indicates that the officer position
which was eliminated in fiscal year 1995/1996 was funded with asset forfeiture funds.
Elimination of one sergeant position in fiscal year 1995/1996
To support the Police Department's elimination of one sergeant position in fiscal year
1995/1996, Captain Curtis provided excerpts from the City's Final Report of a March 17, 1995
Management Audit of the Police Department recommending that "[t]he position heading the
Property and Evidence Section (Investigative Division) should be converted from a sworn
(sergeant) to a civilian position." The City made this decision before applying for the COPS
UHP grant in 1996.
Elimination of one DARE detective and two DARE officer positions in fiscal year 1997/1998
To support the Police Department's elimination of one DARE detective position and two
DARE officer positions in fiscal year 1995/1996, Captain Curtis provided excerpts from the
City's Final Report of the DARE Effectiveness Survey Results published by the San Bernardino
City Unified School District in July 1996, which states in part, "[w]hile the results indicate
marginal effectiveness in all areas, there are several areas of weakness which need to be
addressed if the D.A.R.E. program is to remain in SBCUSD as its only drug prevention
program." In addition, Captain Curtis stated in his March 12 letter that "[t]his study revealed
that the DARE program, as currently configured, was ineffective." Specifically, Captain Curtis
explained that "[t]he DARE concept contemplated sustainment, [sic] education through the
middle and high schools. The Police Department and the school district could not fund the
expansion of this program."
Mayor Minor
Chief Dean
May 31, 2001
Page 3
Elimination of one captain position in fiscal year 1998/1999
Captain Curtis explained in his March 12 letter that the Police Department's proposed
budget cut of the police captain position was "part of a citywide budget reduction plan caused by
the failure of ballot Measure S and accompanying loss of revenue from Assessment District
994." In support, Captain Curtis provided a copy of the Police Department's Budget Reduction
Work Sheet for fiscal year 1997/1998 indicating that the Police Department should eliminate one
vacant police captain position to generate a saving of $91,800.00. In addition, in the City's
Revised Retention Plan submitted to the COPS Office on April 26, 1999, the City explained the
impact of the loss of revenue from Assessment District 994. Specifically, the City explained that
"[o]n March 18, 1997, Measure'S' was defeated causing the loss of $4.2 million in revenue
generated annually by Assessment District #994." However, Captain Curtis further explained in
his letter that "[e]tTective 7/l/2000, the third captain's position was restored as part of a
subsequent department realignment."
Accordingly, based on the information before us at this time, it appears that the
reductions-in-force of six sworn officer positions during fiscal years 1995/1996 through
1998/1999 were unrelated to the receipt of COPS grant funding and would have occurred
irrespective of the Police Department's receipt of COPS grants. Moreover, the City submitted a
certification signed by Fred Wilson, City Administrator, and Lee Dean, Chief of Police, stating
that on each of the aforementioned occasions, the reduction-in-force was unrelated to the receipt
of COPS grant funding.
Therefore, the Legal Division has authorized the expenditure of COPS hiring grant funds
after the reductions-in-force of six sworn officer positions during fiscal years 1995/l996 through
1998/1999. A review of the City's Annual Progress Report for year 2000 which was submitted
by Captain Curtis to the COPS Office on January 16, 2001, reflects that the City has increased
its budgeted sworn officer force to 287 positions. Accordingly, we do expect the Police
Department to either maintain or increase its budgeted baseline of 287 sworn officer positions for
as long as the City has any active COPS hiring grants.
Thank you for your continued cooperation in resolving this matter. If you have any
questions concerning this determination, please contact me at (202) 307-3431.
Sincerely, -
5.
~
S. Sym e Walker
Assistant General Counsel
cc: Captain Robert W. Curtis
San Bernardino Police Department
Christopher Smith
COPS Grant Program Specialist
CITy OF
San Bernardino
POLICE DEPARTMENT
LEE 0 E A N
CHieF OF POLICE
March 22, 1999
Alicia Anderson, Grant Advisor
U.S. Department of Justice/COPS
1100 Vennont NW, Fifth Floor
Washington, D.C. 20530
Re: COPS Funded Positions - Retention Plan
Dear Ms. Anderson:
Consistent with your COPS '99 Facts Sheet directive, we are forwarding to you a retention plan for
the City of San Bernardino. Thank you for providing this much-needed flexibility.
"
We have set forth a chronology of events, which outlines a persuasive hardship related to local
funding for grant positions due to expire during the forthcoming fiscal year. Ongoing grants are also
reflected in order to present a complete picture.
Our intent is to retain a portion of the COPS Universal Hiring Grant positions (4), all of the COPS
Distressed Neighborhoods Program positions (8), and all of the COPS More '98 positions (6). This
can be achieved through the use of renewable one-year "extensions. "
We sincerely appreciate all of the critically needed help provided through the COPS programs. The
additional resources, as our 1998 Annual Repon and Governor's Award for Excellence in Training
and Organizational Achievrnent reflect, have made an obvious, positive difference (enclosure).
We look forward to your response.
Very truly yours,
Lee Dean
Chief of Police
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cc: Joseph E. Brann, Director
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SAN BERNARDINO POLICE DEPARTMENT
Revised Retention Plan
BACKGROUND
A series of unique, unforeseeable events triggered a hard-fought, but ultimately
unsuccessful, bid to assure sustained local public safety funding. Measure .S. failed at
the polls in March 1997. This vote by city residents was mandated by State Proposition
218, which no one could have contemplated at the time the City accepted a federal
grant in 1996 for 22 police officers.
The upshot was a devastating impact on the General Fund, which absorbed funding for
the positions previously covered by the now defunct local special assessment known as
Assessment District #994. Because of this, the City declined 20 additional positions,
already approved for federal funding.
CHRONOLOGY OF SIGNIFICANT EVENTS
~ In 1990, Assessment District #994. a special tax district entitled the Street Lighting
and Street Sweeping District, was approved by the Mayor and Common Council with
a sunset date of July 1994. This provided funding for 23 police officer and 25 civilian
} positions.
> In 1994. the poiice department received a three-year Police Supplemental Hiring
Grant that added 17 police officer positions. This grant required a 50% local cash
match. The local match was achieved by the expansion of Assessment District
#994 with a new sunset date of July 1997, by the Mayor and Common Council to
include traffic signal maintenance and graffiti removal.
)
~ In 1994, the closure of Norton AFB, the city's largest employer, resulted in the loss
of 10,000 jobs and corresponding city revenues.
~ On June 6, 1996, the police department applied for a COPS Universal Hiring Grant
requesting a total of 42 police officers over four years. The first two allotments
totaling 22 officers were received in FY 1997/98. The local cash match requirement
was reduced to 10% due to local fiscal hardship and was achieved by using
Community Development Block Grant funds.
~ In November 1996. Califomia voters ratified State Proposition 218. Proposition 218
requires governmental entities to place special tax assessments on the ballot for
ratification by a .super" majority (2/3) vote of the electorate. This impacted
Assessment District #994 and mandated that the measure be placed before city
residents for ratification.
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,. On November 18. 1996, the mayor and common council ratified resolutions placing
a special tax for police and tire protection, designated Measure .S., the Public Safety
Tax Initiative, on the ballot and calling for a special election on March 18, 1997.
>- The provisions of Measure .S. contained sufficient funding for the following:
. All Assessment District positions: 40 police officer and 25 civilian positions.
. 42 additional police officer positions phased in over four years.
>- On March 18, 1997, Measure .S. was defeated causing the loss of $4.2 million in
revenue generate ann~ally by Assessment District #994.
~ State and federal welfare reform has slowed the city's economic recovery by
removing an estimated $36 million in benefit payments received by over 17.000 city
residents ineligible for aid.
~ The police department opted to decline. the remaining 20 police officer
positions previously approved in the COPS Universal Hiring Grant.
>- In FY 1997/98. full funding for 23 police officer and 25 civilian positions originally
funded in Assessment District #994 was absorbed into the city's General Fund
budget at an estimated cost of $2.6 million annually.
>- On May 5, 1998,. the police department received a Distressed Neighborhoods Pilot
Program Grant that provided 100% funding for eight police officer positions for three
years.
>- In FY 1998/99, full funding for the 17 Police Supplemental Hiring Grant positions
was absorbed into the city's General Fund budget at an estimated cost of $1 million
annually.
~ In summary. an estimated $3.6 million in personnel costs associated with
Assessment District #994 were absorbed into the city's General Fund budget over
the last two years, placing the fiscal reality of filling -22 police officer vacancies at
issue.
OPTIONS AND IMPLICATIONS
In January 1996, the police department was funded for 282 sworn positions. This
included 240 General Fund, one position funded by IVDA, one position funded by DMV
fees, and 40 positions funded by Assessment District #994. Since that time, all of the
assessment district positions have been picked up by the general fund, with five
) positions being eliminated. The deleted positions are as follows:
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Fiscal Year
Position
Assionment
Fundino Source
Reason
1995/96
1997/98
One P-3
One P-2
Two P-1's
10 Bureau
DARE
DARE
General Fund
General Fund
General Fund
Civilianization of position
City School District and
police department ended the
program as the outcome of a
study measuring the
effectiveness of the DARE
Program.
Department reorganization
1998/99
One P-5
Services
General Fund
This reduced our swom table of organization to 277. Subsequently we added 22 Swom
positions via the COPS Universal Hiring Grant and eight positions via the federal
Distressed Neighborhoods Pilot Program Grant. This brings us to our current table of
organization for swom personnel of 307.
The issue squarely in front of us is how the City will continue the 22 positions funded by
the COPS Universal Hiring Grant. Funding for this' grant will expire in April of the year
2000. The conditions of the grant require that the City fund those 22 positions for one
more fiscal year. This requires continuous funding through June 30111 of the year 2001.
Our preliminary calculations are that it would require an additional $300.000 in fiscal
year '99/00 to fund the positions for the duration of that fiscal year. The funding
requirement for fiscal year 200012001 will be approximately $1.600,000.
.'
MAINTENANCE OF CRITICAL RESOURCES
Over the past three years the City of San Bemardino has experienced a 19.5%
reduction in Part I (serious) crimes. Our locally developed community oriented policing
and problem-solving philosophy has contributed to this success.
The four key elements of community policing in San Bemardino are higher standards,
efficient structure, leadership development and problem-solving philosophy.
To provide efficient and effective service to the community, we have adopted an area
command model of organization. With this model, the area commanders are
accountable for all police services within their respective areas. Each area has the
resources, through coordinated effort, to meet the needs of the community. Each officer
is empowered to make decisions and to solve problems. The idea is to enhance service
and responsiveness, and reduce bureaucracy.
The loss of 22 police officer positions funded by the COPS Universal Hiring Grant would
negatively impact the efficient structure of the police department and our community
oriented policing efforts and achievements.
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RETENTION PLANNING
"Local fiscal and budgetary conditions cannot always be
predicted. If circumstances arise, which could jeopardize the
ability to retain, contact the COPS Office immediately for review
of the retention plan and implementation efforts. The COPS
Office will evaluate these situations on a case-by-case basis..
COPS Fact Sheet, January '99.
Although full retention of all grant officers would be optimum, the City in opting to absorb
full funding for the defunct local assessment district, covering 40 sworn and 25 non-
sworn positions, has clearly measured up to any good-faith test. This effort can fairly be
seen to offset the mandated retention of federal grant positions. At the very least, a
flexible number of renewable one-year .extensions. should be pennitted to allow the
City a reasonable rebound period.
The City is willing to publish and make every effort to follow the below outlined multi-
year retention plan. Among the factors which will influence full implementation of this
plan are, sustaining our local utility tax, the return of State revenues to local
municipalities, and the continuing viability of our Economic Development Agency. Our
intent is to lay all our cards on the table now and work together toward a mutually
acceptable solution.
.I
FISCAL IMPACT
Starting in FY 1999/2000, the City will utilize a series of one-year extensions to retain
some of the COPS Universal Hiring Grant positions (4), all of the Distressed
Neighborhoods Grant positions (8) and all of the COPS More '98 positions (6). The
Universal Hiring Grant positions will be retained over three years starting with FY
1999/2000. The Distressed Neighborhoods Grant positions and COPS More '98
positions will be retained over a two-year period starting with FY 200112002. All 18
positions will be added to the police departmenfs Table of Organization by FY
2002/2003, in accordance with the following plan.
Fiscal Year
Positions Funded
FY 1999/2000
FY 2000/2001
(1) UHG police officer (AlB step)
(1) UHG police officer (B step)
(1) UHG police officer (AIB step)
Total
FY 2001/2002
(1) UHG police officer (C step)
(1) UHG police officers (B step)
(2) UHG police officers (AlB step)
)
4
Personnel Costs
$ 14,337
$ 73,460
71.578
$ 145,038
$ 80,312
76,397
148,876
..---
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(4) DNG police officers (AlB step)
(1) More '98 PRCI (AIB step)
(2) More '98 TCII (AIB step)
Total
FY 200212003
(1) UHG police officer (0 step)
(1) UHG police Officer (C step)
(2) UHG police officers (B step)
(4) DNG police officers (B step)
(4) DNG police officers (AIB step)
(1) More '98 PRCI (B step)
(2) More '98 PRCI (AIB step)
(2) More '98 TCII (B step)
(1) More '98 TCII (AIB step)
Total
297,752
28,635
51,826
$ 683,798
$ 87,618
83,528
158,912
317,824
309,668
29,921
58,414
54,128
26.4~
$1,126,438
The personnel costs include all applicable benefits, step increases and annual 4%
COlAs for sworn officers and 2% COlAs for civilian positions.
· FY 199912000 personnel costs are for 2 % months.
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CITY OF SAN BERNARDINO
INTEROFFICE MEMORANDUM
FINANCE DEPARTMENT
TO:
Fred Wilson, City Administrator ~1 /)
... U/t.--
Barbara Pachon, Director of Finance', .
FROM:
DATE:
November 27,2001
SUBJECT:
Grant Tracking and Review
COPIES:
Rita Shirley-West, Budget Manager
At the November 19th meeting of the Mayor and Council, concerns were raised regarding the
City's process used to review and track grants to ensure compliance with grant requirements.
Discussed below are some of the procedures that are used to monitor grant activity and ensure
compliance. It should be noted that in reviewing the City's grant activity for the last several
years, no material audit findings were found. Audit procedures are discussed in greater detail
in the section entitled "Grant Auditing" below. Attached for your convenience is a spreadsheet
that lists the grants that the City currently has and provides information regarding granting
agencies, grant match requirements and grant descriptions.
Grant ADDIication
In most cases, Council approval is obtained before a department applies for a grant. (In some
instances, where departments were made aware of grants that had application deadlines before
the next Council meeting, departments were given approval to apply without Council approval,
however, actual grant acceptance does not occur without the approval of the Mayor and Council.)
Grant applications, prior to presentation to the Mayor and Council, are comprehensively
analyzed by the Finance Department, City Administrator's Office and the requesting department.
The Finance Department's comments and recommendations to the City Administrator regarding
grants focus on the fmancial impact a grant could have on the City if accepted. Issues considered
include:
. Is the City required to provide matching funds, and if so, has a source of funding been
identified;
. will the City be required to provide matching resources in the form of personnel, materials, or
equipment;
. after the grant expires, is the City required to maintain the level of funding that the grant
originally provided;
1 of 3
. are the cost estimates for salaries and equipment provided in the proposed grant expenditure
plans realistic and accurate.
The City Administrator's Office and the department requesting the grant focus on the program
requirements of the grant and the goals of the grant. They determine if it is feasible for the City
to accomplish the goals of the grant and if the grant will provide programs to the City that will be
of value.
Once this level of review has occurred, requests for authorization to apply for grants and
administratively accept grants, upon award, are presented to the Mayor and Council for their
review, input, and approval. Upon award of grants, the receiving department will either accept
the grant administratively or prepare another presentation to the Mayor and Council requesting
authorization to accept the grant award.
Grant Trackinl! and Monitorinl!
The Finance Department has a full-time accounting technician position devoted to tracking and
monitoring all financial activity related to grants. This position reports directly to the Finance
Director and all reports are reviewed and approved by the Director. This position also works in
conjunction with the Budget Manager to ensure that fiscal policies are being followed and that
the budget accurately reflects grant activity. This position attends any training sessions provided
by granting agencies that cover grant administration and regulation.
The same fiscal policies that are used to manage General Fund monies are applicable to grant
funds. The procedures of the Purchasing, Budget! Accounting, and Accounts Payable divisions
must be followed. In addition to the level of review that occurs at the division levels listed
above, the accounting technician assigned to grants confirms that purchases are allowable under
grant guidelines and that sufficient grant funds are available. Departments are not permitted to
deviate from approved grant budgets without first obtaining approval from the granting agency in
writing.
Additionally, Finance monitors and tracks grant expenditures to make sure grant matches are
being met, that funds will be expended before grant deadlines expire, and that the proper
financial reports are being filed with granting agencies. Reports detailing grant financial activity
are also regularly provided to the departments using the grant funds. Attached are color-coded
samples of some of the reports prepared by the Finance Department.
Cash Manal!ement
Most grants require that the City make its grant-related expenditures up front and then submit to
the granting agency a request for reimbursement. However, there are some grants that provide
the City with the funds up front. The City Treasurer's Office is responsible for receiving and
depositing these funds and for investing the funds until they are needed to pay for grant-related
expenses.
2 of 3
Grant Auditinl!
In reviewing grants that the City has received over the last several years, no material audit
findings, either by the City's auditors, or the granting agency's auditors, have been reported.
Annually, the City of San Bernardino is required to undergo an annual single audit in conformity
with the provisions of the Single Audit Act of 1984 as amended in 1996. (U.S. Office of Management
and Budget's Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations.) Information
related to this single audit, including a schedule of federal fmancial assistance in the form of
grants, the independent auditors' reports on internal controls and compliance with applicable
laws and regulations, and a schedule of findings and recommendations are included in separately
issued single audit report. This report is also provided annually to the Mayor and Council. For
your convenience, a copy of the completed 2000 Single Audit Report is attached. Also
attached is a draft version of the 2001 report which is the process of being finalized.
Neither report indicates any unfavorable audit findings.
The Single Audit Report, along with the City's Comprehensive Annual Financial Report (CAFR)
and the independent auditor's Management Letter to the City (which reports any findings or
areas for improvement) are sent annually to both the State Controller's Office and the federal
Single Audit Clearinghouse for review. Both agencies notify the City if they identify problems
or require clarification.
Certain granting agencies also conduct their own audits. For example, some ongoing recreation
programs, such as the Senior Companion Program, are audited annually by the County, which is
the granting agency in this case. Depending upon the nature of the grant, there are also occasions
where the State or Federal granting agency requires further audit work in addition to the Single
Audit requirements. As previously stated, the City has not had any non-compliance issues
resulting from audits.
Conclusion
As outlined above, there are many layers of review involved in grant acceptance and
maintenance. Please let me know if you have any questions or require more information. The
Finance Department welcomes any suggestions you or the Mayor and Council may have for
improvement.
3 of 3
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COPS OPTION 99/00
FISCAL YEAR 00/01
COVER FIRST SECOND THIRD FOURTH TOTAL REMAINING
CATEGORIES FY 00/01 QUARTER QUARTER QUARTER QUARTER EXPEND. MONIES
Personnel
123-572-5011 22.522.98 19,011.85 3 958.08 22,969.93 -446.95
Proarammer (MIS)
Shift Differential
123-572-5012 18.00 0.00 18.00
5erQeants
Parttime Salaries
123-572-5014
Carousel Mall 26,941.75 7 062.93 3,066.75 17,326.72 27 456.40 -514.65
Dispatcher oarttime 0.00 0.00 0.00
Overtime
123-572-5015 0.00 0.00 0.00
Total Personnel 49,482.73 7,062.93 22,078.60 3,958.08 17,326.72 50,426.33 -943.60
Materials/Suoplies
123-572-5111 57.56 99.56 99.56 -42.00
Renovations
Small Tools/Equipment
123-572.5112 2517.00 4.065.07 93.49 4,t58.56 -1,641.56
T raininQ
123-572-5132 4801.50 0.00 4,801.50
Admin Overhead
123-572-5181 1,991.10 0.00 1,991.10
Grant Match
123-572-5193 46424.08 4091.9t 9 638.05 4148.50 9,782.94 27,661.40 18,762.68
Eauioment Maintenance
123-572-5172 3 900.00 2 255.88 2 145.84 4401.72 -501.72
Education{frainino
123-572-5133 500.00 420.00 420.00 80.00
Professional Contractual
123-572-5505
Call Taker 756.80 0.00 756.80
Renovations 6 385.05 7 280.00 275.22 -450.00 2912.49 10,017.71 -3,632.66
Total Operating 67,333.09 14,047.79 12,158.67 7,763.57 12,788.92 46,758.95 20,574.14
Computer Eauipment
123-572-5702 6,797.03 4613.85 646.50 3.776.01 606.08 9,642.44 -2,845.41
Misc. Equipment
123-572-S704 16,934.92 9,931.45 9,931.45 7,003.47
Total Equipment 23,731.95 14,545.30 646.50 3,776.01 606.08 19,573.89 4,158.06
GRAND TOTALS 140,547.77 35,656.02 34,883.77 15,497.66 30,721.72 116,759.17 23,788.60
Original Grant Amount
Less Expend FY 99/00
Carryover FY 00/01
Less Expend FY 00/01
Remaining Original Grant Award
Plus Interest
Total Available Funding
411,147.22
270,599.23
140,547.99
116,759.17
23,788.82
17,443.08
41,231.90
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LLEBG
QUARTERLY
REPORT
TO
FEDERAL
GOVERNMENT
FROM
FINANCE
DEPARTMENT
r;. Federal Agency and Organization Element 2. Federal Grant or Other Identifying Number OMB Approval Page of
to which Report is Submitted Assigned by Federal Agency No.
U.S. Department of Justice 1 1
Office of Justice Programs 99-LB.VX.8383 0348-0039 loaoes
3. Recipient Organization (Name and complete address, including ZIP code H3
City of San Bernardino
300 North D Street
San Bernardino, CA 92418
4. Employer Identification Number 5. Recipient Account Number or Identifying Number 8. Final Report 7. Basis
956007721 123-575 I I Yes [X) No IX) Cash I I Accrual
8. Funding/Grant Period(See Instructions} 9. Period Covered by this Report
From: (Month, Day, Year) To: (Month, Day, Year) From: (Month, Day, Year) To: (Month. Day. Year)
10/01/1999 09/3012001 04/01/2001 00/30/2001
10. Transactions: I II III
Previously This Cumulative
Reported Period
a. Total Outlays
993,475.49 97,829.42 1,091,304.91
b. Recipient Share of outlays
87,624.38 9,782.94 77,407.32
- ederal share of outlays
608,619.52 88,048.48 696,868.00
d. Total unliquidated obligations ';~-. ',~" - ;,".::;,::n:~ ~~~:;_.;:k'_ ".~)..;:,~ ~~$'
--. .~~"- - "'l~~J!i
, """"j.{' .~., '.', .;
e. Recipient share of unliquidated obligations i"'~';;; 1'... ,- .~~~*{t:~'~'f~~:J.l :~"t$t~.~'i~)f~:~t~~
'i>":_ FOR-~'I;t..:',~::;c "~~"'-""FOR 'l>jl"""",
.,.'""",," ".-' .', ..< ". .,. '.' w-~,
f. Federal share of unliquidated obligations ":1-. :,,:: ~';>;'Ii:s~~~:;ty-, .~$~~~~~:;:1:t1tj~~~
,#,i~ . ,~~~.-~,~'; .:c~1.,; "';i\;1~'""'" ..1'.';'....'
~r.::-' ~OJP"'.-....;.~~i! ~.... ",Y'r.'Ii OJP ,,...:'oi,~...;:!'._.,,,,~
g. Total Federal share (Sum of lines c and f) ..:r~~;:' 1.~u~;~1~g1f: :-::~;,.t~{fi~5~,~~~-
,.>t:.::~:"',:;,~USE,0..._ '!jl 898,668.00
h. Total Federal funds authorized for this funding period ~~~~~:b~~?~~~~ 'J!"'~~""?\\~i:~
i;'-":~'':~l;~:-....~~. .', ,~-...
'~~~. . ONLY "-~:l'"ji"ao": 865,531.00
I. Unobligated balance of Federal funds (Line h minus line g) t.~J~~::;;~~:.~'~;~J~,t;"1: .,\~-:.,~~{..;';'-"'~~~'1i"f1!;t
: ~'l'. ~,.,:.$....;;r~.,jO': ,...:
;{ -. -'.::.. ~;:. -_,i;-';P :!:t'!t:\ 168,885.00
a. Type of Rate (Place -x: In appropriate box)
11. Indirect r 1 Provisional r 1 Predetermined I I Final f 1 Fixed
Expense b. Rate c. Base d. Total Amount Ie. Federal Share
12, Remarks: Attach any explanations deemed necessary or Information required by Federal sponsoring agency in compliance with goveming legislation.
A. Block/Formula passthrough $ PROGRAM INCOME: INTEREST
B. Federal Funds Subgranted $ C. Adjustment $ E. Expended $
D. Other $ 24,527.31 F. Unexoended $ 24,527.31
Certification: I certify to the best of my knowledge and belief that this report Is correct ad complete and that all outlays and
unliauldated obliaations are for the Durnnses set forth in the award document.
Typed or Printed Name and Title Telephone (Area code, number and extension)
Barbara Pachon, Director of Finance (909) 384-5545
'ature of Authorized Certifyin~ Official ~i$ Date Report Submitted
I (hi !- y. 0811512001
(J;t>C':,10c<-f/.'j~~. '< '---
FINANCIAL STATUS REPORT
(Short Form)
(Follow Instructions on the back)
Previous Editions not Usable
/
Slandard Fonn 269A (REV 4-88)
Prescribed by OMB Circulars A-102 and A-110
.:!eral Agency and Organization Element 2. Federal Grant or Other Identifying Number OMB Approval Page of
to which Report is Submitted Assigned by Federal Agency No.
U.S. Department of Justice 1 1
Office of Justice Programs 99-LB-VX-8383 0348-0039 pages
3. Recipient OrganiZation (Name and complete address, including ZIP code H3
City of San Bernardino
300 North D Street
San Bernardino, CA 92418
4. Employer Identification Number 5. Recipient Account Number or Identifying Number 6. Final Report 7. Basis
956007721 123-575 ( 1 Yes (XI No (Xl Cash I 1 Accrual
8. Funding/Grant Period(See Instructions) 9. Period Covered by this Report
From: (Month, Day, Year) To: (Month. Day, Year) From: (Month, Day, Year) To: (Month, Day, Year)
10101/1999 0913012001 0110112001 0313112001
10. Transactions: I II III
Previously This Cumulative
Reported Period
a. Total Outlays
951,990.44 41,485.05 993,475.49
b. Recipient Share of outlays
63,475.88 4,148.50 67,624.38
c. Federal share of outlays
571,282.97 37.336.55 608.619.52
, ..al unliquidated obligations ~~~!:?~~it4t ~~~:~~~~l.g~-
e. Recipient share of unliquidated obligations .~r:lril:4It~ ~i:~i~r~~~
f. Federal share of unliquidated obligations ~!?;~~~;~~~"~' ~~~~a~~:~*
.~~~-iOJP:~~~~
g. Total Federal share (Sum of lines c and f) _..~_.C_-_'''I",-,,='''~_~~ ~~i_~~J>"~,.~;,.-..>.
~~~_f~~oij~ji~~ ~~;;~Gsl~~~~~ .608,619.52
h. Total Federal funds authorized for this funding period ~!&~g~~4 ~~Cv~~:f~
865,531.00
I. Unobligated balance of Federal funds (line h minus .line g) ~~~t~~~'1 ~~~~1~i\~il~
256,911.48
a. Type of Rate (Place "X" In appropriate box)
11. Indirect r 1 Provisional r 1 Predetermined I I Final r 1 Fixed
E>pense b. Rate c. Base d. Total Amount e. Federal Share
12. Remarks: Attach any ~anations deemed necessary or information required by Federal sponsoring agency in comptiance with governing legislation.
A. Block/Formula passthrough $ PROGRAM INCOME: INTEREST
B. Federal Funds Subgranted $ C. Adjustment $ E. Expended $
D. Other $ 21,395.68 F. Unexnended $ 21.395.88
Certification: I certify to the best of my knowledge and belief that this report is correct ad complete and that all outlays and
unliquidated obligations are for the oorposes set forth in the award document.
Typed or Printed Name and Title Telephone (Area code, number and extension)
Barbara Pachon, Director of Finance (909) 384-5545
Signature of Authorized Certifying Official Date Report Submitted
<'/., /
/. / '.
f , // 0412612001
. ,> i , / "
FINANCIAL STATUS REPORT
(Short Form)
(Follow Instructions on the back)
Previous Editions not Usable
Standard Form 269A (REV 4-88)
Prescribed by OMB Circulars A-102 and A-110
SENIOR COMPANION
PROGRAM
PARKS
DEPARTMENT
SENIOR COMPANION
MONTHLY REPORTS
TO
PARKS DEPARTMENT
FROM
FINANCE
DEPARTMENT
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SENIOR COMPANION
QUARTERLY
REPORTS
FILED WITH
FEDERAL GOVT
BY
FINANCE
DEPARTMENT
4th Quarter SCP
ADDENDUM SHEET TO THE FINANCIAL STATUS REPORT
GRANT NUMBER: REPORTING PERIOD:
436P017-20 From: 04/01/2001 To: 06/30/2001
OUTLAYS
CATEGORIES Federal Non-Federal
1. VOLUNTEER SUPPORT EXPENSES $ 1$
A. PERSONNEL 10 B01.08 4 308.00
B. FRINGE BENEFITS 3.253.80 612.03
C. 11 GRANTEE STAFF LOCAL TRAVEL 41.50 1 387.50
C. 12 GRANTEE STAFF LONG DISTANCE TRAVEL 40.89
D. EC UIPM ENT NON-FEDERAL
E. SUPPUES 1st tr 4 720.08 159.22 20.37
F. CONTRACTUAL SERVICE 2nd tr 4405.91
G. OTHER POSTAGE 3rd tr 7285.79
Communications-Telephone 4th tr 8 259.65 299.55 81.78
PrintinQ 45.50
50ace 1 849.97
TOTAL VOLUNTEER SUPPORT EXPENSES 22 901.19 14,641.54 8,259.65
2. VOLUNTEER EXPENSES
A. PERSONNEL EXPENSES
Stioends 42 120.90 8 588.40
Livina Allawance
End of Service Allowance
Food and LodQinQ Allowance
B. FRINGE BENEFITS
Meals 2954.00 2476.75
RCA
Unifonns
Insurance
Other NON-FEDERAL
1st ( tr 11 577.59
C. TRAVEL 2nd tr 12 431.00 4538.90 4375.78
D. EOUIPMENT 3rd tr 13 326.58
E. SUPPUES 4th tr 16 590.93
F. CONTRACTUAL SERVICE
G. OTHER Recoanition 2 120.42
Phvsicals 1 150.00
TOTAL VOLUNTEER EXPENSES 68,325.15 51,734.22 16,590.93
TOTAL DIRECT OUTLAYS (Add 1 & 2) 91,226.34 66,375.76 24,850.58
TOTAL INDIRECT COST 0.00 0.00
TOTAL OUTLAYS
3. PERCENTAGE 100% 73% 27%
EXCELL:SNRCOMP98/99(ADDENDUM)
I ~I , , '..I . , , , , .
d . :l Constant: Data Code 0
. . d~ j ! ~
~ ~ ~ Ui
~ . ~ ~
a ~ ~.u ~ ..... eo.t.
1 , . s , 7 8 , 101112 13 .. IS 16 17 ,. 19202122 23 24 2S
4th Ouarter SCP K <II I 1 2TI13 A I I I I I I I
APPROVED BY OffiCE OF MANAGEMENT AND PAGE I OF
BUDGET NO 8O-R0183 1 1 PAGES
REQUEST FOR AOVANCE t. a. -x:' one, or both boxes 2. BASIS OF REQUEST
OR REIMBURSEMENT TYPE OF ( J MJV""cr [ x] REIMBURSEMENT (,) CASH
PAYMENT b. ,*)(,theapPlicabl~~X , 1
REQUESTEO , ] ANAl. PART1Al ACCRUAl
3. FEDERAl SPONSORING AGENCY AND .. FEDERAl GRANT OR OTHER S. PARTIAl PAYMENT
ORGANIZATIONAl ELEMENT TO WHICH TliIS REPORT IDENTIFYING NUMBER ASSIGNED NUMBER FOR THIS
IS SUBMITTED: BY FEDERAl AGENCY REQUEST
eNS ""33l 436P017-20 Fourth (4'
.. EMPlOYER IDENTlACATlON 7. REQPlENT'S ACCOUNT .. PERIOD COVERED BY THIS RE UEST
NUMBER NUMBER OR IDENTIFYING FROM (month, day, year): TO (month, day, year)
NUMBER OR IDENTIFYING 04/01/2001 06/30/2001
95-6000772 123-509
9. REQPlENT ORGANIZATION 10. PAYEE (Where check Is to be sent If different than Item 9.
Name: CITY OF SAN BERNARDINO Name:
Number Number
and Street: 300 NORTH .0. STREET and Street:
CIty,State City, State
and Zip Code: SAN BERNARDINO, CA 92418 and Zip Code:
11. COMPUTATION OF AMOUNT OF REIMBURSEMENTS/ADVANCES REr1 UESTED
(Al (8l (e)
SENIOR
programsl Functionsl Activities> COMPANION TOTAL
PROGRAM
a. Total Program (As of Date) 348,286.90 348,286.90
outlays to date 06-30-01
-0- -0-
b. Less: Cumulative Dronram Income
c. Net program outlays (Une a minus 348,286.90 348,286.90
Une b\
d. Estimated net cash outlays for -0- -0-
advance oe.rIod
348,286.90 348,286.90
e. Total (Sum of lines c and dl
78,597.53 78,597.53
f. Non.Federal share of amount on line e
269,689.37 269,689.37
n. Federal share of amount on line e
h. Federal Davments DrevlouslY reouested 203,313.61 203,313.61
1. Federal share now requested (Une g 66,375.76 66,375.76
minus Une hl
1st: Month
J. Advances requIred by month,
when requested by Federal 2nd Month
grantor agency for use In
maldng prescheduled 3rd Month
advances.
12. ALTERNATE COMPUTATION FOR ADVANCES ONLY
a. Estimated Federal cash outlays that will be made durlna oerlod covered bv the advance . -<>-
b. Less: Estimated balance of Federal cash on hand as of bealnnlno of advance period
c. Amount rPnuested IUne a minus line b\ t -<>-
13. CERTIFICATION
SIGNATURE OF AUTHORIZED CERTIFYING OffiCIAL: Date Request
I certify that to the best of my knowledge Submitted:
ud belief the data above aN correct and 08/14/01
that all outlays mad. In accordanc. with
the grant conditions or other agreement TYPED OR PRINTED NAME AND TITlE: TelephDne (Area
and that payment Is due and has not Code, Number, Extension)
been previously requested. GARY SILVIUS, ACCOUNT MANAGER r9.9> 384-5545
1hI5 space fer agency use
Schedule Number
Approved for $
(34-43)
By:
M MOD Y Y
-,
Date
(44-S0)
(51.56)
Date:
270.102-01
(Exception to Sf-27o-Approved by NAAS, 12/78)
STANDARD FORM 270 (7-76)
PrescrlbedbyOfflcedMa~andBudget
Cb". NO. A-II0
ACTION
FINANCIAL STATUS REPORT
(Short Form)
(Follow Instructions on the back)
2. Federal Grant or Other Identifying Number
Assigned by Federal Agency
4th atr SCP
':'ederal Agency and Organization Element
to which Report is Submilted
OMS Approval
No.
Page
of
eNS 436PQ17.20
3. Recipient Organization (Name and complete address. including ZIP code
0348.()()39
,
Daoes
H3
City of San Bernardino
300 North 0 Slreet
San Bernardino, CA 92418
4. Employer Identification Number
5. Recipient Account Number or Identifying Number
6. Final Report
7. Basis
95-6000772
123-509
[XI Yes
(J No I X J Cash ( I Accrual
8. Funding/Grant Period(See Instructions)
From: (Month. Day, Year)
To: (Month, Day, Year)
9. Period Covered by this Report
From: (Month, Day, Year)
To: (Month, Day, Year)
0710112000
10. Transactions:
061301200 1
04101/2001
I
Previously
Reported
II
This
Period
0613012001
III
Cumulative
a. Total Outlays
c. Federal share of outlays
(1) Volunteer Support
;2~ Volunteer Exoenses
(1) Volunteer Support
12~ Volunleer Exoenses
257,060.56 91 226.34
8 259.65
53 746.95 18,590.93
14641.54
203,313.61 51.734.22
,,,';,,-,, ...,.~... ..0:: .~.'.1~.<'r.r~i.-;;','~.-:-'JY~1.~..\
:?\::~..., ~t~ 2-n:.:~;~-~ {:} .;J-'::-;~~ ",rl:;';:';;.t"Jl~
-?'~""'~~~' .~ '\~t't%fi'~1l':~.;~;!~
346,286.90
b. Recipient Share of outlays
78,597.53
269,689.37
d. Total unliquidated obligations
0.00
Recipient share of unliquidated obligations
0.00
1. Federal share of unliquidated obligations
.:~'~- 'i~:-~t;'1~t~ ".~~~~
iJ~'iU':i!-'::;",4"t;.Ol"$
~,:;,,' -",~ -q;::~....:;,.:'.-;~.
"'i-~Jt.-:.1'Ji~,~'~~-9'.c
0.00
h. Total Federal funds authorized for this funding period
2 ,;~~"',~
:iPi;c}'.
~<\~,~
"~,,.,:;j-:>:?~~:?'t
*" ",;-.,,,...
; , .~., ,;i>~-:;
.;l' ,;(~~r:;;.~
"o_.......~.,........~~. ,','1"\-.
~ft:';''''i'''-'--'~;.''tk ;'"':.~ :"~..
....-:::.-...;'~'...;:'::\.:,..,;...~;.~.
'~~~~~~:~~f~~Jt
269,689.37
g. Total Federal share (Sum of lines c and f)
272,288.00
I. Unobligated balance of Federal funds (Une h minus line g)
'~t~l'~' ..:..,;~'~)~~. ~l~i~ ~:;;.~~~~~
2 598.63
a. Type of Rate (Place .X.ln appropriate box)
11. Indirect I 1 Provisional
Expense b. Rate c. Base
I I Predetennined
d. Total Amount
I I F;nal I 1 Fixed
e. Federal Share
12. Remarks: Attach any explanations deemed necessary or information required by Federal sponsoring agency in compliance with governing
legislation.
a. VOLUNTEER DATA
Cumulative Hours This Budget Period
Total " Sefvw,g lhis Report Period
b. FGP/SCP NON-STIPENOEO or RSVP WITH FGP/SCP TYPE SERVICES
Cumulative HOlI'"s This Budget Period Total "$eNing This Report Period
(1)
16.518.00 I
69
(1)
(2)
Certification: I certify to the best of my knowledge and belief that thIs report Is correct and complete and that all outlays and
unllauldated obllaatlons are for the nurnOS8S set forth In the award document.
Typed or Printed Name and Title Telephone (Area code. number and extension)
GARY SilVIUS. ACCOUNT MANAGER
(909) 384.5545
Signature of Auth~_~rtlf)'lng OffICIal ..-_~ .'
~ / ~
< 4/../ ,. .-. 1.:'[.
,. t'll.j '--' / L
Dale Report Submitted
08/14101
'TION Form (269A (12191) /
\r'revious Editions not Usable)
Standard Form 269A (REV 4-86)
Prescribed by OMS Circulars A.102 and A-110
(As modified by ACTION with GSA & OMS approval)
:Ith Quarter 5CP
FEDERAL CASH TRANSACTIONS REPORT Approved by Office of Management and Budget, No. BO-R01B2
(See Instructions on the bilek. U repott is for more than one grant or 1. Federal sponsoring agency and organizational element to
assistance ilgreement, attach completed Standard Form 272-A.) which this report is submitted:
2. RECIPIENT ORGANIZATION 4. Federal grant or other S. Recipient's account number
identification number: or identifying number
Name: City of San Bernardino 436P017-20 123-509
6. Letter of credit number 7. Last payment voucher
Number 300 North "D" Street NIA number NIA
and Street:
Give total number for this oeriod.
aty, State San Bemardino, CA 92418 8. Payment Vouchers credited 9. Treasury checks received
and ZIP Code: to your account (whether or not deposited)
N/A NIA
3. FEDERAL EMPLOYER 10. PERIOD COVERED BY THIS REPORT
IDENTIFICATION NO. 95-6000772 FROM (month, day, year) TO (month, day, year)
04/01/01 06/30/01
a. Cash on hand beginning of reporting period $
11. STATUS OF b. Letter of credit withdrawis
FEDERAL c. Treasury check payments
CASH d. Total receipts (Sum of lines band c)
e. Total cash available (Sum of lines a and d)
(See specific
instructions f. Gross disbursements 66 375.76
on tho back)
g. Federal share of program income
h. Net disbursements (Une f minus line g) 66 375.76
I. Adjustments of prior periods
j. Cash on hand end of period $ 166 375.76\
12. THE AMOUNT 13. OTHER INFORMATION
SHOWN ON UNE 113,
ABOVE,REPRESENTS a. Interest Income $
CASH REQUIREMENTS
FOR THE ENSUING
b. Advances to subgrantees or subcontractors $
Days
14. REMARKS (Attach additional sheets of plain paper, if more space is required)
15. CERTIFICATION
JSIGNATURE DATE REPORT SUBMmED
I certi" to the best of my
knowledge and belief that 08/14/01
this report is true in all
respects and that all TYPED OR PRINTED NAME AND mLE
disbursements have been
made for the purpose and GARY SILVIUS, ACCOUNT MANAGER
conditions of the grant
or agreement AREA CODE NUMBER EXTENSION
'"ELEPHONE 19091 384-5545 NONE
THIS SPACE FOR AGENCY USE
2n.lOl
STANDARD FORM 272 (7.76)
Prescribed by Offk:e of Management and Budget
CIr. No A-110
SENIOR COMPANION
QUARTERLY
REPORTS
FILED WITH
COUNTY
BY
FINANCE
DEPARTMENT
4th Quarter SCP
ADDENDUM SHEET TO THE FINANCIAL STATUS REPORT
GRANT NUMBER: REPORTING PERIOD:
99-699 A-I From: 04/0112001 To: 06/30/2001
CATEGORIES State
1. VOLUNTEER SUPPORT EXPENSES $
A. PERSONNEL 2,490.00
B. FRINGE BEN EFITS
c.(1 GRANTEE STAFF LOCAL TRAVEL 1,387.50
C. (2 GRANTEE STAFF LONG DISTANCE TRAVEL
D. EC UIPMENT
E. SUPPUES 1st C tr 20.37
F. CONTRACTIJAL SERVICE 2nd tr
G. OTHER POSTAGE 3rd C tr
Communications-Telephone 4th C tr 81.78
PrintinQ
Soace
TOTAL VOLUNTEER SUPPORT EXPENSES 3,979.65
2. VOLUNTEER EXPENSES
A. PERSONNEL EXPENSES
Stipends 8 588.40
UvinQ Allowance
End of Service Allowance
Food and Lodoino Allowance
B. FRINGE BEN EFITS
Meals 1 030.75
FICA
Unifonns
Insurance
Other
1st ( tr
C. TRAVEL 2nd tr 4 375.78
D. EQUIPMENT 3rd I tr
E. SUPPUES 4th ( ltr
F. CONTRACTIJAL SERVICE
G. OTHER Recognition
Phvsicals
TOTAL VOLUNTEER EXPENSES 13,994.93
lil1ili'li"ii.lllillllll'1Ii11Itllillli1IJII1l1Iiiii Ift.I'I'i
TOTAL INDIRECT COST 0.00
TOTAL OUTlAYS 17,974.58
3. PERCENTAGE 100%
EXCELL:SNRCOMP98/99(ADDENDUM)
.1
COUNTY OF SAN BERNARDINO
DEPARTMENT OF AGING AND ADULT SERVICES
REPORT OF EXPENDITURES AND REQUEST FOR FUNDS
Fiscal Year: Fourth Qtr: Apr 01
Contract No.: 99-699 A-I 2000-2001 to June 01
Contractor: CITY OF SAN BERNARDINO
Address: 600 W. STH STREET
Citv State. ZiD: SAN BERNARDINO CA 92410
Contact Person: BETTY DEAL
Title: SENIOR COMPANION PROGRAM DIRECTOR Telephone No.: (909)384-5413
W$1wtHMHmW@WJMiMfM#Wm[@fM1MwMt@unMNMWmt#lWtmWMtMnlMM@%%WNW%{.UMJMWWfWJWMtH:nUMHlWMtmijijWiFMMt@WtM@@
Categories of Expenditures State Funds Cash Match In-Kind Match Other Funding
1. Personnel:
Personnel/Benefits 2,490.00 2,430.03 14,054.88
Stipends 8,588.40 42,350.40
Meals 1,030.75 1,446.00 2,955.75
1t&tiI~lejfii$&riij~ll~tm"$mMll%lfWM1in!l H$-HW1!t~}4;lllt~1$t miiMm@@~~mmm~nfft mf11iWjll~i~t:I$IQf$ ll$)lWli$~ia~~IOall
II. Operating Expenses:
Rent
Equipment
Travel 4,375.78 4,546.90
Other Operating Expenses 1,489.65 2,999.97 2,707.08
T4tilltplltlffib(t:liPlUlmlMMM!!iWiE111 H$lMlm$i8!.lSlltat ~[$rilnHW&tm@im1m M$WiHN~!~ll!b'Q7N ...~..........................S
K .~HffJm2Ma53~':.__.:r
III. Indirect Costs:
:t&tilHiJpijQiIVl~IDi~nWMHMHfH*;HtJ iI$lHMi!t?~~'.tifl!!I'H iI$MW&~%fHfMHWW~ mfH@IH~i~ZI$IUQfj H$)HMifi!li~~$IO~n
Prior Expenditures 0.00 0.00 0.00
Total Expenditures Year-To-Date: $ 17,974.58 $ - $ 6,876.00 $ 66,615.01
1%lij1%tUt]]BWWJWm~t%t@tHE@JMtWMt~ftmWtBHtHHW@]Wm*lM$tt:&%lH$t4H~Wijti@H@@WtM@ij1t%@]ijWf.@HWt@]HH#.Mt&lW~@H
Total Contract Amount: $ 98.484.00
Grant Funds Requested YTD (include advance): $ 34 521.50
Balance of Contract: $ 63.962.50
Grant Funds Reouested This Month: 1$ 17.974.58
I certify to the best of my knowledge and belief that the infonnation provided in this report is accurate and correct.
August 14, 2001
Authorized Signature
d@ia1UgllihinMdMHiMi#tMdtnmMM~dtHH%1@M%mMMW:HMMttHMKtMMjjf%tiilnnWl.@@t{WMliMWfJfillfMMMihWmWUW#iifWMttiMMMill@J
SENIOR NUTRITION
GRANT
PARKS
DEPARTMENT
SENIOR NUTRITION
MONTHLY REPORTS
TO
PARKS DEPARTMENT
FROM
FINANCE
DEPARTMENT
6'
0
Q.
n
0 "
'" ~
!if .g
~ ~
z .. "
-< 3
0 '" ;Jl
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[ z ~ J: 0
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NOV-29-2001 11:15
CBIZ CONRAD AND ASSOC
94926::s55<!l11
P.12l2
. ,
;:) UJ & ~ :;'
CITY OF SAN BERNARDINO
San Bernardino, California
Single Audit Report on
Federal Awards
Year ended June 30, 2001
DRAFT
NOV-29-2001 11:15
CBIZ CONRRD RND RSSOC
94926355~~ P.B3
CITY OF SAN BERNARDINO
Single Audit Report on Federal Awards
Year ended June 30,2001
:.\'\ \0) ~ ~ 't\
L J \J\1
TABLE OF CONTENTS
Paae
Report on Compliance and on Intemal Control over Financial
Reporting Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards
1
Report on Compliance with Requirements Applicable to Each
Major Program, Internal Control over Compliance and
on the Schedule ofExpcnditures of Federal Awards in
Accordance with OMS Circular A-133
3
Schedule of Expenditures of Federal Awards
5
Notes to the Schedule ofBxpenditures of Federal Awards
8
Schedule of Findings and Questioned Costs
9
Summary Schedule of Prior Audit Findings
11
NDV-29-2001 11'15
CBIZ CONRAD AND ASSOC
949253552121
r'.04
. CONRAD AND
ASSOCIATES, L.L.P.
DRAFT
CERTIFIED PUBLIC ACCOUNTANTS
1100 M>.IN STREET. SUITE C
IRVINE, CAUfORNIA 92G14
(949) 474-2020
Fax (949) 263-5520
Honorable Mayor and City Council
City of San Bernardino, California
~~rn~~TI
REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL
REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
We have audited the financial statements of the City of San Bernardino, California as of and for
the year ended June 30, 2001, and have issued our report thereon dated October 23,2001. 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 Standarth. issued by the Comptroller General of the United States.
Compliance
As part of obtaining reasonable assurance about whether the City of San Bernardino, California's
financial staternents arc 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 detem1ination 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.
However, we noted immaterial instances of noncompliance that have been reported to the
management of the City. of San Bernardino and the City of San Bernardino Economic
Development Agency in separate letters dated October 23, 2001 and August 29, 2001,
respectively.
Internal Control Over F;nllncial Renorting
In planning and performing our audit, we considered the City of San Bernardino, California's
intemaI control over financial reporting in order to determine our auditing procedures for the
pUlpose of expressing our opinion on the financial statements and not to provide assurance on the
internal control over financial reporting. Our consideration of the intemal control over financial
reporting would not necessarily disclose all matters in the internal control over financial
reporting that might be material weaknesses. A material weakness is a condition in which the
design or operation of one or more of the internal control components does not reduce to a
relatively low level the risk that misstatements in amounts that would be material in relation to
the financial statements being audited may occur and not be detected within a timely period by
1
MlMJERS Of AICPA AND CAUFORNIA SCXIm Of CEITIAEO NBue: t.CCOUNTo\NTS
MEMBER OF AMFRIf".AN 11\l'ITITI11f OF ~FRTIFlm PIIRI r. K.lTlIINTAtm PIIIVATF rnMPIlNIF< "".rnrF <Fr"Ttf"W
NOV-29-2001 11:16
CBIZ CONRAD AND ASSOC
9492635520
P.05
Honorable Mayor and City Council
City of San Bernardino
Page Two
DRAFT
employees in the normal course of performing their assigned functions. We noted no matters
involving the internal control over financial reporting and its operation that we consider to be
material weaknesses. However, we noted other matters involving the internal control over
financial reporting that we have reported to the management of the City of San Bernardino, the
Municipal Water Department of the City of San Bernardino and the City of San Bernardino
Economic DevelopmentAgency in separate letters dated October 23,2001, November 8, 2001
and August 29, 2001, respectively.
This report is intended solely for the information of management, 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.
-i:) ill lA\ ~ U
October 23,2001
2
NOV-29-2001 11:16
CBIZ CONRAD AND AS50C
9492635520
P.06
CONRAD AND
ASSOCIATES, L.L.P.
DRAFT
CERTIFIED PUBLIC ACCOUNTANTS
1100 MAIN STREET, SUITE C
IRVINE. CALIFORNIA 92614
(949) 474-2020
Fax (949) 263.SS:W
Honorable Mayor and City Council
City of San Bernardino, California
..;~ 10) m :',~ .
" :.ftl /Jj u 'U
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH
MAJOR PROGRAM, INTERNAL CONTROL OVER COMPLIANCE AND ON THE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IN ACCORDANCE
WITH OMB ClRCULARA-133
Compliance
We have audited the compliance of the City of San Bernardino, California 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, 2001. The City of San Bernardino's mllior federal program is
identified in the summary of auditors' results section of the accompanying schedule of findings
and questioned costs. Compliance with the requirements of laws, regulations, contracts and
grants applicable to each of its major federal programs is the responsibility of the City of San
Bernardino's management. Our responsibility is to express an opinion on the City of San
Bernardino'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
GOllernment Auditing Standards, issued by the Comptroller General of the United States; and
OMB Circular A-l33, Audits of States, Local Governments, and Non-Profit Organizations.
Those standards and OMB Circular A-l33 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 City of San
Bernardino's compliance with those requirements and perfomrlng such other procedures as we
considered necessllIy 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 City of San
Bernardino's compliance with those requirements.
In our opinion, the City of San Bernardino, California 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, 2001. .
3
MEMBERS Of AlCPA AND CAUFORNlt. SOC1E1Y Of CERTIFIEO I'UBLI: ACCOUNfAN"lS
MEMBER OF AMERICAN INSTITUTE OF CERTIFIED PUB~K; ~N'r~ PRIVATF N1MPIlNtF'l ........... ..","",
NOV-29-2001 11:16
CBIZ CONRAD AND ASSOC
94926:l;,;,ZI<I
P.07
Honorable Mayor and City Council
City of San Bernardino
Page Two
DRAFT
";1 r1:' ~ I ~~
~ 1 L~ u
u
Internal Control Over ComDliance
The management of the City of San Bernardino is responsible for establishing and maintaining
effective internal control over compliance with requirements of laws, regulations, contracts and
grants applicable to federal programs. In planning and performing our audit, we considered the
City of San Bernardino's internal control over compliance with requirements that could have a
direct and material effect on a major federal program in order to determine our auditing
procedures for the PUIpose of expressing our opinion on compliance and to test and report on
internal control over compliance in accordance with OMB Circular A-I33.
Our consideration of the internal control over compliance would not necessarily disclose all
matters in the internal control that might be material weaknesses. A material weakness is a
condition in which the design or operation of one or more of the intema1 control components
does not reduce to a relatively low level the risk that noncompliance with applicable
requirements of laws, regulations, contracts and grants that would be material in relation to a
major federal program being audited may occur and not be detected within a timely period by
employees in the normal course of perfonning their assigned functions. We noted no matters
involving the internal control over compliance and its operation that we consider to be material
weaknesses.
Schedule ofElCllenditures of Federal Awards
We have audited the general pwpose fmancial statements of the City of San Bernardino as of and
for the year ended June 30, 2001, and have issued our report thereon dated October 23, 2001.
Our audit was perfonned for the pUIpose of fanning an opinion on the general pwpose financial
statements taken as a whole. The accompanying schedule of expenditures of federal awards is
presented for purposes of additional analysis as required by OMB Circular A-133 and is not a
required part of the general pwpose fmancial statements. Such infonnation has been subjected to
the auditing procedures applied in the audit of the general pwpose financial statements and, in
our opinion. is fairly stated., in all material respects, in relation to the general pUIpose financial
statements taken as a whole.
This report is intended solely for the infonnation of 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.
October 23, 2001
4
NOV-29-2001 11:16
CBIZ CONRAD AND ASSOC
9492635520
. ,
s
P.08
NOV-29-2001 11:17
CBIZ CONRAD AND ASSOC
CITY OF SAN BERNARDINO
Schedule of Expenditures of Federal Awards
(Continued)
Fundinl! Al!encv/Prol!r'aln Name
Department of Labor;
Pass-through from State of California Employment
Development Department:
Welfare-to-Work (WtW)
Job Training Partnership Act
Job Tmming Partnership Act
Job Training Partnership Act
Subtotal
Total Department of Labor
Department of Justice;
Juvenile Mentoring Program (JUMP)
Bureau of Justice Assistance Vest Grsnt
California Law Enforcement Technology
.Equipment Purchase
COPS MOR
COPS Distressed Neighborhoods
Subtotal
Police Nightlight
Local Law Enforcement Block Grant
Local Law Enforcement Block Grant
Local Law Enforcement Block Grant
Subtotal
Total Department of Justice
Catalog of
Federal
Domestic
Assistance
Number
17.253
17.246-17.250
17.246-17.250
17.246-17.250
16.726
16.710
16.710
16.710
16.710
16.580
16.592
16.592
16.592
Department of Education:
Pass-through ftom the California Department of Education:
~ult Education-Stste Grant Program 84.002
Federal Emergenl:)' Management Agency:
Emergency Food and Shelter Program
83.523
Grant
Number
F97-296
99003786
1.09901
98-CL-WX-0154
98-CQ-WX-0003
98-LB-VX-2453
99-LB-VX-8383
00-LB-BX-1787
Ii
94920.5:':'21<1
DRAFT
j:.i P~4 ~ fl~ "!'
"UU IJ,\ .\ u
Pass-through
Grantor's Number
W800941
0965351
R069130
99-60-03422-N346..o1
PL-I00
r'."'~
Program
Exuenditures
609.495
149,814
1,637,200
9.477
1.796.491
2.405.986
40.865
7,862-
81,317.
155,046.
518.333.
762.558
271.791
134,818
248,953
434.306
818.077
1.893.291
77.971
25.362
NOV-29-2001 11:17
CBIZ CONRAD AND ASSOC
94926:5;';'21<1
t-'.lI<I
CITY OF SAN BERNARDINO
DRAFT
Schedule ofExpenditul'es of Federal Awards
(Continued)
,.-
,"i \()~
! \.1\ I
-' p '\~
l.~ \f U
Funding Al!ellcvlProl!l'lllll Name
Catalog of
Federal
Domestio
Assistance
Number
Grant
Number
Pass-through
Grantor's Number
Program
ExDenditures
Department of Transportation:
Pass-through from the State of
California Department of Transportation:
Highway Planning and Construction
Highway Planning and Construction
Highway Planning and Conlilruction
Highway Planning and Construction
Total Department of Transportation
Department of Housing and Urban Development:
Pass-throu&h from the County Dr San Bernardino:
Community Development Block Grant 14.218
Pass-tbrough from Economic Development Agency:
Library grant 14.218
Direct Assistance:
Community Development Block Grant 14.218 B-OO-MC060539
20.205
20.205
20.205
20.205
08-5033
BRLSZD-5033(021)
BRLSZD-5033(022)
BltS1L.P~5033(013)
STPLE-5033(015)
28,559
7,007
193,737
1.234.745
1.464.048
383,452-
13,000-
Emergen\:)' Shelter Grant
HOME Investment Partnership Program
14.231 S-OI.MC060539
14.239 M-99-MC060531
7.344.129-
7.740.581
132.167
1.941.803
9.814.551
Subtotal
Total Department of Housing and Utban Development
Environmental Protection Agency:
Direct Program:
Superfund state site -
specific cooperative agreements
.(Newmark groundwater contamination site)
Total Environmental Frotection Agency
66.802
1.694.064
1.694.064
Total Federal Awards
SI8~IllOOl
- Major Program
See acCOlXlJl&DYin8 notea to 1hl: .ch~ule of expendilute& DC fedm.1 awards.
7
NDV-29-2001 11:17
CBIZ CONRAD AND ASSOC
9492635520
P.ll
CITY OF SAN BERNARDINO
DRAFT
Notes to the Schedule of Expenditures of Federal Awards
Year ended June 30, 2001
.. ";\ fu) ri:\j ~ l\-~ :\1
\\ \ UU 1;0. ..
m Summary of Si2I1ificant Accountini! Policies Aoplicable to the Schedule of Federal
Awards
(a) Scope of Presentation
The accompanying schedule presents only the expenditures incurred by the City of
San Bernardino that are reimbursable under federal programs offedera1 awards. For
the purposes of this schedule, federal awards includes both federal awards received
directly from a federal agency, as well as federal funds received indirectly by the City
from a non-federal agency or other organization. Only the portion of program
expenditures reimbursable with such federal funds are reported in the accompanying
schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with state,
local or other non-federal funds are excluded from the accompanying schedule.
(b) Basis of Accounting
The expenditures included in the accompanying schedule were reported on the
modified accrual basis of accounting. Under the modified accrual basis. of
accounting, expenditures are incurred when the City becomes obligated for payment
as a result of the receipt of the related goods and services. Expenditures reported
include any property or equipment acquisitions inCUlTed under the federal program.
(c) SubreciDientj
The City of San Bernardino incurred S of Community Development Block
Grant (CFDA No. 14.218) expenditures that were paid to _ subrecipients.
g
NOV-29-2001 11:17
CBIZ CONRAD AND ASSOC
949263S520
P.12
CITY OF SAN BERNARDINO
DRAFT
Schedule of Findings and Questioned Costs
Year ended June 30, 2001
(A) Summary of Auditors' Resul~
.' ::\
',,'\ r\'~\ I'~ R. '\1
',: &\ jj, \f
I. An unqualified report was issued by the auditors on the financial statements of the
auditee.
2. There were no material weaknesses in internal control nor were there any reportable
conditions.
3. The audit disclosed no noncompliance which is material to the financial statements of
the auditee.
4. There were no material weaknesses or other reportable conditions in internal control
over major programs of the auditee.
S. An unqualified report was issued by the auditors on compliance for major programs.
6. The audit disclosed no audit findings which the auditor is required to report under
paragraph .510(a) ofOMB Circular A-133.
7. The major programs of the auditee were CFDA No. 14.218 Department of Housing
and Urban Development - Community Development Block Grant and CFDA No.
16.710 Department of Justice - Public Safety Partnership and Community Policing
Grants (COPS).
8. The doUar threshold used to distinguish Type A and Type B programs was 5549,540.
9. The auditee was considered a low risk auditee for the year ended June 30,2001 for
purposes of major program determination.
lB) Findinl!s Related to the Financial Statements which are ReQuired to be Reoorted in
Accordance with GAGAS
There are no auditors' finding required to be reported in accordance with GAGAS.
9
NOV-29-2001 11:17
CBIZ CONRAD AND ASSOC
9492635520
P.13
CITY OF SAN BERNARDINO
DRAFT
Schedule of Findings and Questioned Costs
(Continued)
Ill~
\ \ U\1
... ~I
c.::'
" '\~J \"
',\ "
i ,\\ ,\ "
i..f'"
(C) Findin2S and Ouestioned Costs for Federal Awards as Defined in ParalZl'aoh .51O(a) at
OMS CircnlllT A-l33
There are no auditors' findings required to be reported in accordance with paragraph
.510(a) ofOMB Circular A-I33.
10
NOV-29-2001 11:18
CBIZ CONRAD AND ASSOC
9492635520
P.14
CITY OF SAN BERNARDINO
DRAFT
Summary Schedule ofPnor Audit Findings
Year ended June 30, 2001
Sin21e Audit Reoort for the year ended June 30. 1999
.,
..\ \C \\
, ,'.i\ \,i\\ \~ '.
"~\ . \~,
\ju ..
U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
99-1 Community Dcvelooment Block Grants/Entitlements Grants. CFDA 14.218
Criteria: Internal controls to ensure proper management of assets purchased with CDBG
funds, and to ensure the return of proceeds from the sale of those assets to the CDBG
program, should include an asset inventory maintained by an individual who is
responsible for CDBG compliance and reporting.
Condition: The CDBG Project Manager does not have a comprehensive list of assets
purchased with CDBG funds, in particular, assets which are being utilized by other City
departments.
Questioned Costs: This funding did not result in any known questioned costs.
Effect: If CDBG assets are not monitored by a CDBG Project Manager, assets purchased
with CDBG funds could be sold but the proceeds not returned to the CDBG program on a
timely basis, if at all. .
Recommendation: We suggest that an individual from the CDBG section at the EDA
compile and maintain a complete inventory of assets purchased with CDBG funds. This
should include periodic communications with City departments to inquire about the status
of CDBG assets.
Grantee Re~ponse: The only City department that purchases assets with CDBG funds is
the Fire Department. The Fire Department maintains a listing of all fixed assets, that also
identifies that funding source of each asset. A copy of this listing, which identifies
current year additions, is forwarded to the Agency on an annual basis.
Current Status: This finding is considered to be resolved.
11
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CITY OF SAN BERNARDINO
San Bernardino, California
Single Audit Report on
Federal Awards
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Year ended June 30, 2000
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CONRAD AND .
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CERTIFIED PUBLIC ACCOUNTANTS
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CITY OF SAN BERNARDINO
San Bernardino, California
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Single Audit Report on
Federal Awards
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Year ended June 30, 2000
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CITY OF SAN BERNARDINO
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Single Audit Report on Federal Awards
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TABLE OF CONTENTS
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Page
III
III
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
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III
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Report on Compliance with Requirements Applicable to Each
Major Program, Internal Control over Compliance and
on the Schedule of Expenditures of Federal Awards in
Accordance with OMB Circular A-133
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Schedule of Federal Awards
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Notes to the Schedule of Federal Awards
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Schedule of Findings and Questioned Costs
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Summary Schedule of Prior Audit Findings
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CONRAD AND
ASSOCIATES, L.L.P.
CERTIFIED PUBLIC ACCOUNTANTS
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'100 MAIN STREET. SUITE C
IRVINE, CALIFORNIA 92614
(949) 474-2020
Fax (949) 263-5520
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Honorable Mayor and City Council
.. City of San Bernardino, California
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REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL
REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
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We have audited the financial statements of the City of San Bernardino, California as of and for
the year ended June 30, 2000, and have issued our report thereon dated November 15,2000. We
conducted our audit in accordance with generally accepted auditing standards and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States.
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Compliance
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As part of obtaining reasonable assurance about whether the City of San Bernardino, California's
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.
However, we noted immaterial instances of noncompliance that have been reported to the
management of the City. of San Bernardino and the City of San Bernardino Economic
Development Agency in separate letters dated November 15, 2000 and August 31, 2000,
respectively.
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Internal Control Over Financial Reporting
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In planning and performing our audit, we considered the City of San Bernardino, California's
internal control over financial reporting in order to determine our auditing procedures for the
purpose of expressing our opinion on the financial statements and not to provide assurance on the
internal control over financial reporting. Our consideration of the internal control over financial
reporting would not necessarily disclose all matters in the internal control over financial
reporting that might be material weaknesses. A material weakness is a condition in which the
design or operation of one or more of the internal control components does not reduce to a
relatively low level the risk that misstatements in amounts that would be material in relation to
the financial statements being audited may occur and not be detected within a timely period by
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MEMBERS OF AlCPA ANO CAliFORNIA SOCIETY OF CERTIFIED PUBLIC '-=UNTANTS
MEMBER OF AMERICAN INSTlTlJTE OF CERTIFIED PUBLIC ACCOUNTANTS PRIVATE COMPANIES PRACTICE 5ECTION
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Honorable Mayor and City Council
City of San Bernardino
Page Two
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employees in the normal course of performing their assigned functions. We noted no matters
involvin~ the internal control over financial reporting and its operation that we consider to be
material weaknesses. However, we noted other matters involving the internal control over
fmancial reporting that we have reported to the management of the City of San Bernardino, the
Municipal Water Department of the City of San Bernardino and the City of San Bernardino
Economic Development Agency in separate letters dated November 15, 2000, November 27,
2000 and August 31, 2000, respectively.
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This report is intended solely for the information of management, 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.
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November 15,2000
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CONRAD AND
ASSOCIATES, L.L.P.
CERTIFIED PUBLIC ACCOUNTANTS
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1100 MAIN STREET, SUITE C
IRVINE, CALIFORNIA 92614
(949) 474-2020
Fax (949) 263-5520
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fill Honorable Mayor and City Council
flit . City of San Bernardino, California
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REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH
MAJOR PROGRAM, INTERNAL CONTROL OVER COMPLIANCE AND ON THE
SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS IN ACCORDANCE
WITH OMB CIRCULAR A-133
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Compliance
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We have audited the compliance of the City of San Bernardino, California with the types of
compliance requirements described in the U.S. Office of Management and Budget (OMB)
Circular A -133 Compliance Supplement that are applicable to each of its major federal programs
for the year ended June 30, 2000. The City of San Bernardino's major. federal program is
identified in the summary of auditors' results section of the accompanying schedule of findings
and questioned costs. Compliance with the requirements of laws, regulations, contracts and
grants applicable to each of its major federal programs is the responsibility of the City of San
Bernardino's management. Our responsibility is to express an opinion on the City of San
Bernardino's compliance based on our audit.
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We conducted our audit of compliance in accordance with generally accepted auditing standards;
the standards applicable to financial audits contained in Government Auditing Standards, issued
by the Comptroller General of the United States; and OMB Circular A-B3, Audits of States,
Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-B3
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 City of San Bernardino'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 City of San Bernardino's compliance with those requirements.
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III
In our opinion, the City. of San Bernardino, California complied, in all material respects, with the
requirements referred to above that are applicable to each of its major federal programs for the
year ended June 30, 2000. However, we noted an immaterial instance of noncompliance that we
have described in the accompanying summary schedule of prior audit findings as 99-1.
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MEMBERS OF A1ePA AND CAliFORNIA SOCIElY OF CERTIFIED PUBLIC ACCOUNTANTS
MEMBER OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS PRIVATE COMPANIES PRACTICE SECTION
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.. Honorable Mayor and City Council
City of San Bernardino
... Page Two
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Internal Control Over Compliance
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The management of the City of San Bernardino is responsible for establishing and maintaining
effective internal control over compliance with requirements of laws, regulations, contracts and
grants applicable to federal programs. In planning and performing our audit, we considered the
City of San Bernardino's internal control over compliance with requirements that could have a
direct and material effect on a major federal program in order to determine our auditing
procedures for the purpose of expressing our opinion on compliance and to test and report on
internal control over compliance in accordance with OMB Circular A-l33.
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Our consideration of the internal control over compliance would not necessarily disclose all
matters in the internal control that might be material weaknesses. A material weakness is a
condition in which the design or operation of one or more of the internal control components
does not reduce to a relatively low level the risk that noncompliance with applicable
requirements of laws, regulations, contracts and grants that would be material in relation to a
major federal program being audited may occur and not be detected within a timely period by
employees in the normal course of performing their assigned functions. We noted no matters
involving the internal control over compliance and its operation that we consider to be material
weaknesses, However, we noted an immaterial weakness over internal control that we have
described in the accompanying swnmary schedule of prior audit findings as 99-1.
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Schedule of Expenditures of Federal Awards
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We have audited the general purpose financial statements of the City of San Bernardino as of and
for the year ended June 30, 2000, and have issued our report thereon dated November IS; 2000.
Our audit was performed for the purpose of forming an opinion on the general purpose financial
statements taken as a whole. The accompanying schedule of expenditures of federal awards is
presented for purposes of additional analysis as required by OMB Circular A-l33 and is not a
required part of the general purpose fmancial statements, Such information has been subjected to
the auditing procedures applied in the audit of the general purpose financial statements and, in
our opinion, is fairly stated, in all material respects, in relation to the general purpose financial
statements taken as a whole.
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This report is intended solely for the information of 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.
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November 15,2000
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Funding Agency!Program Name
Schedule of Federal Awards
Year ended June 30, 2000
Catalog of
Federal
Domestic
Assistance
Number
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Corporation for National and Community Service:
Direct Programs:
Retired Senior Volunteer Program
Retired Senior Volunteer Program
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Subtotal
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Senior Companion Program
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Total Corporation for National and
Community Service
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Department of Agriculture, pass-through
from San Bernardino County Department of
Human Resources:
Summer Lunch Program
Summer Lunch Program
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Total Department of Agriculture
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Department of Health and Human Services,
.. pass-through from San Bernardino County
.. Department of Human Resources:
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Senior Supportive Services Program
Senior Supportive Services Title 1II
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Senior Nutrition Program
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94.002
94.002
94.016
10.557
10.557
93.044
93.044
93.045
5
Grant
Number
440-P0041l7
440-P0041l6
436-POI7/19
Pass-through
Grantor's Number
06-63127-9
06-63127-9
98-949-Al
98-941-AI
Program
Expenditures
$ 45,832
6,695
52,527
289,884
342,411
3,123
165,272
168,395
30,405
2,870
33,275
236,173
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CITY OF SAN BERNARDINO
16.726 F97-296
16.710 99003786
16.710 L09901
16.710 97-UL-WX-0005
16.710 98-CL-WX-0154
16.710 98-CQ-WX-0003
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Schedule of F edera1 Awards
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(Continued)
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Catalog of
Federal
Domestic
Assistance
Number
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Funding AgencylProgram Name
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Head Start Program - Food
Head Start Program - N on-food
Head Start Program - Non-food
93.600
93.600
93.600
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Subtotal
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Total Department of Health and Human Resources
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Department of Labor:
Direct Program:
We1fare-to- Work (WtW)
17.253
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... Pass-through from State of California Employment
Development Department:
.. Job Training Partnership Act 17.246-17.250
Job Training Partnership Act 17.246-17.250
.. Job Training Partnership Act 17.246-17.250
.. Job Training Partnership Act 17.246-17.250
Job Training Partnership Act 17.246-17.250
... Job Training Partnership Act 17.246-17.250
Job Training Partnership Act 17,246-17.250
.. Job Training Partnership Act 17.246-17.250
Job Training Partnership Act 17.246-17.250
.. Job Training Partnership Act 17.246-17.250
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Subtotal
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.. Total Department of Labor
... Department of Justice:
Juvenile Mentoring Program (JUMP)
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Bureau of Justice Assistance Vest Grant
California Law Enforcement Technology
Equipment Purchase
COPS Universal Hiring
COPS More
COPS Distressed Neighborhoods
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Subtotal
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Grant
Number
7050-6
G050-9
G050-6
Pass-through
Grantor's Number
09CH-0416/35
09CH-0416/35
09CH-0416/35
W800941
G065530
G965351
W965824
G800281
G900132
G900191
98-60-03422-N346-0 1
98-60-03770-N346-01
99-60-03422-N346-0 1
99-60-03770-N346-01
Program
Expenditures
22,317
9,877
155,723
187,917
457,365
585,943
1,047,428
1,981,411
1,304
116,163
192,124
97,721
61,402
91,422
275,004
31,038
3,895,017
4,480.960
50,145
6,000
121,074
1,396,522
98,694
517.139
2,139,429
CITY OF SAN BERNARDINO
Schedule of Federal Awards
(Continued)
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Catalog of
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Domestic
Assistance
Number
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Funding Agency!Program Name
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Local Law Enforcement Block Grant
Local Law Enforcement Block Grant
Local Law Enforcement Block Grant
Subtotal
Total Department of Justice
16.592
16.592
16.592
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Department of Housing and Urban Development:
Pass-through from the County of San Bernardino:
Community Development Block Grant 14.218
Passed-through from Economic Develop Agency:
Library grant 14.218
Direct Assistance:
Community Development Block Grant 14.218
Emergency Shelter Grant 14.231
HOME Investment Partnership Program 14.239
Total Department of Housing and Urban Development
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Department of Education:
Pass-through from the California Department of Education:
Adult Education-State Grant Program 84.002
Total Department of Education
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Federal Emergency Management Agency:
Emergency Food and Shelter Program
83.523
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Environmental Protection Agency:
Direct Program:
Superfund state site -
specific cooperative agreements
(Newmark groundwater contamination site)
Total Environmental Protection Agency
Total Federal Awards
66.802
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* Major Program
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Grant
Number
Pass-through
Grantor's Number
99-LB- VX-8383
97-LB- VX-2453
98-LB-VX-2453
B-99MC060539
S-99-MC060539
M-99-MC06053I
PL-IOO
See accompanying notes to the schedule of federal awards.
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Program
Expenditures
447,713
303,686
604,998
1.356,397
3,545,971
32,083*
13,437*
6,713,948*
146,545
2.325,756
9,231,769
36.844
36,844
39,682
722.456
722.456
$19.025.853
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CITY OF SAN BERNARDINO
Notes to the Schedule of Federal Awards
Year ended June 30, 2000
Summary of Significant Accounting Policies Applicab~e to the Schedule of Federal
Awards
(a) . Scope of Presentation
The accompanying schedule presents only the expenditures incurred by the City of
San Bernardino that are reimbursable under federal programs of federal awards. For
the purposes of this schedule, federal awards includes both federal awards received
directly from a federal agency, as well as federal funds received indirectly by the
City from a non-federal agency or other organization. Only the portion of program
expenditures reimbursable with such federal funds are reported in the accompanying
schedule. Program expenditures in excess of the maximum federal reimbursement
authorized or the portion of the program expenditures that were funded with state,
local or other non-federal funds are exciuded from the accompanying schedule.
(b) Basis of Accounting
The expenditures included in the accompanying schedule were reported on the
modified accrual basis of accounting. Under the modified accrual basis of
accounting, expenditures are incurred when the City becomes obligated for payment
as a result of the receipt of the related goods and services, Expenditures reported
include any property or equipment acquisitions incurred under the federal program.
(c) Subrecipients
The City of San Bernardino incurred $710,582 of Community Development Block
Grant (CFDA No. 14.218) expenditures that were paid to 29 subrecipients.
8
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CITY OF SAN BERNARDINO
...
Schedule of Findings and Questioned Costs
1M
Year ended June 30, 2000
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(A) Summary of Auditors' Results
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1. An unqualified report was issued by the auditors on the financial statements of the
auditee.
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2. There were no material weaknesses in internal control nor were there any reportable
conditions.
lit
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3. The audit disclosed no noncompliance which is material to the financial statements of
the auditee.
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4. There were no material weaknesses or other reportable conditions in internal control
over major programs of the auditee.
...
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5. An unqualified report was issued by the auditors on compliance for major programs.
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6. The audit disclosed no audit findings which the auditor is required to report under
paragraph .510(a) ofOMB Circular A-B3.
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7. The major program of the auditee was CFDA No. 14.218 Department of Housing and
Urban Development.
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8. The dollar threshold used to distinguish Type A and Type B programs was $570,776.
"'"
9. The auditee was considered a low risk auditee for the year ended June 30, 2000 for
purposes of major program determination.
..
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(8) Findings Related to the Financial Statements which are Required to be Reported in
Accordance with GAGAS
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There are no auditors' finding required to be reported in accordance with GAGAS.
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CITY OF SAN BERNARDINO
Schedule of Findings and Questioned Costs, (Continued)
Year ended June 30, 2000
Findings and Questioned Costs for Federal Awards as Defined in Paragraph .510(a) at
OMB Circular A-B3
There are no auditors' fmdings required to be reported in accordance with paragraph
.5 I O(a) ofOMB Circular A-B3.
10
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CITY OF SAN BERNARDINO
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Summary Schedule of Prior Audit Findings
Year ended June 30, 2000
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Single Audit Report for the year ended June 30, 1999
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All prior audit findings have been resolved except for the following:
u.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT
.
.. 99-1 Community Development Block Grants/Entitlements Grants, CFDA 14.218
'"
Criteria: Internal controls to ensure proper management of assets purchased with CDBG
funds, and to ensure the return of proceeds from the sale of those assets to the CDBG
program, should include an asset inventory maintained by an individual who is
responsible for CDBG compliance and reporting.
..
'"
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III
Condition: The CDBG Project Manager does not have a comprehensive list of assets
purchased with CDBG funds, in particular, assets which are being utilized by other City
departments.
~
..
Questioned Costs: This funding did not result in any known questioned costs.
""
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Effect: If CDBG assets are not monitored by a CDBG Project Manager, assets purchased
with CDBG funds could be sold but the proceeds not returned to the CDBG program on a
timely basis, if at all.
""
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Recommendation: We suggest that an individual from the CDBG section at the EDA
compile and maintain a complete inventory of assets purchased with CDBG funds. This
should include periodic communications with City departments to inquire about the status
of CDBG assets.
'"
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Grantee Response: A memo will be circulated to all City Departments asking to identify
and provide an inventory of any property or equipment purchased with CDBG funds.
Moreover, all Departments will be apprised that prior to the purchase of any equipment or
property with CDBG funds, they must seek EDA Housing and Community Development
Director approval prior to the expenditure or reimbursement of such funds.
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This will assure we track all CDBG inventory in the future.
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