To: Board of Supervisors
From: First 5
Agenda Section: Consent
SUBJECT:
title
Memorandum of Understanding between the County of Humboldt and the Humboldt County Children and Families Commission.
end
RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. That the Board approve the renegotiated Memorandum of Understanding between the County of Humboldt and the Humboldt County Children and Families Commission.
Body
SOURCE OF FUNDING:
Proposition 10 of 1998; California Children and Families Act tobacco tax funding
DISCUSSION:
In 1998, California voters approved Proposition 10, the California Children and Families Act, designating a tax on tobacco sales and establishing the state and county Children and Families Commissions. Local Commissions use those funds to work toward an "integrated, comprehensive, and collaborative system of information and services to enhance optimal early childhood development" with an emphasis on local decision making. On July 25, 2000, the Humboldt County Children and Families Commission (also known as First 5 Humboldt) and the County of Humboldt entered into an agreement, whereby the Proposition 10 funds were held in the County Treasury and, among other services, the County provided "Fiscal Services" including "Deposits and Disbursements," "Accounting Services," and "Payroll Services" performed by the County Auditor Controller.
In December, 2021, the Commission's annual independent audit noted, "that the County of Humboldt Auditor Controller's Office did not meet the expectations included in the Commission's agreement for accounting and oversight services." The recommendation of the independent auditor was that "the Commission work with the County of Humboldt's Auditor Controller's Office to ensure that the financial closing process is followed and the elements of their agreement for accounting and oversight services are followed."
Despite outreach to both the Auditor Controller's Office and advocacy t...
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