DATE: April 3, 2018
TO: Board of Supervisors
SUBMITTED BY: Emilia Reyes, Executive Director
Children and Families Commission of Fresno County
SUBJECT: Present Children and Families Commission’s Audit Report and State Annual Report
RECOMMENDED ACTION(S):
TITLE
Accept presentation by the Children and Families Commission of Fresno County on the Commission’s FY 2016-17 Audit Report and State Annual Report.
REPORT
ALTERNATIVE ACTION(S):
There is no alternative action as this is a presentation requiring no action from your Board.
FISCAL IMPACT:
There is no Net County Cost associated with the recommended action.
DISCUSSION:
The First 5 Fresno County Commission’s State Annual Report and Audit Report for fiscal year 2016-17 are presented here as per changes to the County ordinance that governs the Commission made effective September 19, 2014 (Chapter 2.38). In accordance with California’s Health and Safety Code Section 130100-130155, the First 5 Fresno County Commission conducts annual audits and State reports to measure the implementation and performance of its functions during each fiscal year. On or before November 1 of each year, each County Commission is required to submit its Financial Audit Report and State Annual Report to the First 5 California State Commission. In addition, the auditor for each County Commission submits each audit report, simultaneously to both, the State Controller’s Office and the First 5 California State Commission. Below are descriptions and highlights of both reports.
As a result of the County ordinance change in September 2014, the local First 5 Commission is also required to present its final Annual Audit Report to the Fresno County Audit Committee for review and comment prior to coming before the full Board of Supervisors.
Audit Report
The scope of the audit encompasses an assessment of the First 5 Fresno County Commission policies and practices to be reviewed by the State Controller’s Officer and the First 5 California State Commission to ensure adherence to the California Health and Safety Code Section 130140 in a variety of aspects. These include the financial condition of the Commission as well as contracting and procurement policies, procedures and practices to assure compliance with all applicable State and local statutes and regulations. The First 5 Fresno County Commission conducted a public hearing of the proposed 2016-17 Audit Report on October 25, 2017 and adopted it. As part of the County ordinance requirements, the local Commission’s State Annual Report is being presented before the Fresno County Board of Supervisors.
Since inception, the First 5 Fresno County Commission has had no audit findings. The 2016-17 Audit Report includes a total Fund Balance of $25.7 million with $10.9 million allocated for the Lighthouse for Children facility and $14.8 million committed in grants to a variety of community partners serving children and families in Fresno County. Financial highlights of the 2016-17 Audit Report are shown in the table below:
First 5 Fresno County
Highlights of Annual Audit Report
FY 2016-17
Total Revenue $11,306,703
Expenditures
Administrative Costs $ 609,581
Program Services Investments $ 10,603,415
Evaluation Expenditures $ 1,096,401
Total Expenditures $12,309,397
State Annual Report
Produced in accordance with State statute and guidelines, the purpose of the State Annual Report is to provide feedback to the First 5 California State Commission on the County Commission’s programmatic and strategic direction as well the number of services provided to Fresno County clients within the designated First 5 California statewide strategic initiatives (result areas). The report highlights funding support in services and systems used to improve Family Functioning, Child Development, Child Health, and Systems of Care for children ages 0 to 5 and their families. The consolidated report is provided to the First 5 California State Commission for review and approval. The First 5 Fresno County Commission conducted a public hearing of the 2016-17 State Annual Report on October 25, 2017 and adopted it. As part of the County ordinance requirements, the local Commission’s State Annual Report is being presented before the Fresno County Board of Supervisors.
The First 5 Fresno County Annual Report includes the total number of services provided to children ages 0 to 5, their families and early childhood professionals that serve them within the four aforementioned State result areas. Highlights of these result areas are shown in the table below.
First 5 Fresno County
Highlights of Annual Report to First 5 California
FY 2016-17
Number of services to children ages 0 to 5 10,678
Number of services to parents and early childhood professionals 17,198
OTHER REVIEWING AGENCIES:
Fresno County Audit Committee
REFERENCE MATERIAL:
BAI #11, July 11, 2017
ATTACHMENTS INCLUDED AND/OR ON FILE:
FY2016-17 Audit Report - First 5 Fresno County
FY2016-17 State Annual Report - First 5 Fresno County
Report Presentation
First 5 Meeting Agenda for Audit and State Report Public Hearing
Fresno County Audit Committee Meeting Memo/Agenda
CAO ANALYST:
Ronald Alexander