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Receive the Audit Report of First 5 Solano Children and Families Commission for the fiscal year ended June 30, 2016
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Published Notice Required? Yes ___ No _X _
Public Hearing Required? Yes ___ No _X _
DEPARTMENTAL RECOMMENDATION:
The Auditor-Controller’s Office (ACO) recommends the Board of Supervisors receive the Audit Report of First 5 Solano Children and Families Commission (Commission) for the fiscal year ended June 30, 2016.
SUMMARY/ DISCUSSION:
The Commission was organized on July 8, 1999, by the Solano County Board of Supervisors through the adoption of Ordinance No. 1579 in accordance with the California Children and Families Act of 1998. The Commission currently operates under the State of California Health and Safety Code § 130100-130155 and Solano County Code § 7.3.
The Commission’s purpose is to promote, support, and improve the early development of children from the prenatal stage through five years of age. It is funded by a surtax imposed statewide on the sale and distribution of cigarettes and other tobacco related products.
In accordance with Health & Safety Code § 130150, the Commission is required to conduct an annual audit of its functions. Each County Commission shall submit its audit report for the preceding fiscal year by November 1. The report must be filed with both the State Controller’s Office and First 5 California for inclusion in the State Commission’s consolidated report.
To fulfill this requirement, the Commission contracts with the ACO’s Internal Audit Division to perform the mandated financial and compliance audit. As a result of the audit, three required reports were issued:
1. The Independent Auditor’s Report contains an unmodified opinion (a “clean” opinion). An unmodified opinion indicates the financial statements are presented fairly in accordance with accounting principles generally accepted in the United States of America.
2. The Independent Auditor’s Report on Internal Control over Financial Reporting and on Compliance and Other Matters did not disclose any instances of noncompliance or any reportable conditions on internal controls over financial reporting.
3. The Independent Auditor’s Report on State Compliance did not disclose any instances of noncompliance with laws and regulations or any reportable conditions related to State compliance guidelines.
The ACO conducted the audit in accordance with auditing standards generally accepted in the United States of America and contained in the publication Government Auditing Standards, issued by the Comptroller General of the United States. The audit also complies with the requirements of Standards and Procedures for Audits of Local Entities Administering the California Children and Families Act (First 5), issued by the California State Controller.
The ACO would like to thank First 5 Solano’s management and staff for their cooperation and support extended to us during the audit.
FINANCIAL IMPACT:
The acceptance of the audit report has no financial impact.
ALTERNATIVES:
The Board of Supervisors could elect to not receive the report as presented. This alternative would not be consistent with sound public policy and is therefore not recommended.
OTHER AGENCY INVOLVEMENT:
Both the First 5 Solano Children & Families Commission and the County Administrator’s Office have reviewed and accepted the audit report.
CAO RECOMMENDATION:
APPROVE DEPARTMENTAL RECOMMENDATION