To: Board of Supervisors
From: First 5
Agenda Section: Departmental
SUBJECT:
title
First 5 Humboldt Independent Audit Finding and MOU with County
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RECOMMENDATION(S):
Recommendation
That the Board of Supervisors:
1. Accept the First 5 Humboldt audit.
2. Confirm the county responsibilities under the existing Memorandum of Understanding.
3. Direct county financial staff to fulfill the obligations under the First 5 Humboldt-County of Humboldt MOU in regard to the closing process and the accounting and oversight services.
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SOURCE OF FUNDING:
Proposition 10 Tobacco Tax funding plus various grants
DISCUSSION:
On July 25, 2000, the Humboldt County Children and Families Commission, a local, independent government entity, also known as First 5 Humboldt, entered into a memorandum of understanding (MOU) with the County of Humboldt. Among other things, the MOU stipulates that the "County Auditor-Controller shall deposit all receipts and monies arising from the operation of the Commission into the Commission's account and shall make disbursements from the accounts on behalf of, and at the direction of, the Commission in such amounts and at such times as the same are required." Since the execution of the MOU the County Auditor-Controller has provided to the Commission accounting and payroll services including "warrant provision, processing and reconciliation; paying legitimate internal external claims from vendors and employees; maintaining payment records; processing and accounting for personal services contract determinations for federal tax withholding and contract payments; capital equipment inventory and depreciation; tax accounting and reporting, including issuance of 1099's and tax remittances; Internal Service Fund accounting and transaction processing; debt service payments; and revenue posting." It is the expectation of the Commission that these services be provided in a prompt and efficient manner, in accordance with best business pract...
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