File #: 11-0766    Version:
Type: Agenda Item Status: Approved
File created: 6/29/2011 In control: Board of Supervisors
On agenda: 4/5/2016 Final action: 4/5/2016
Title: Health and Human Services Agency, Public Health Division, recommending the Board receive and file the El Dorado County Emergency Services Authority Annual Financial Report for Fiscal Year 2014/15. FUNDING: N/A
Attachments: 1. 4A - JPA Audit FY 2014-2015 Audit, CSA 7, 04-05-2016, 2. 3A - 2013-2014 Audit of CSA 7, 06-16-2015, 3. 2A - JPA Audit FY 2009-10 2-11-14, 4. 2B - JPA Audit FY 2010-11 2-11-14, 5. 2C - JPA Audit FY 2011-12 2-11-14, 6. 2D - JPA Audit FY 2012-13 2-11-14, 7. A - Annual Financial Rpt FY 2005-06 12-18-12, 8. B - Annual Financial Rpt 2006-07 12-18-12, 9. C - Annual Financial Rpt 2007-08 12-18-12, 10. D - Annual Financial Rpt 2008-09 12-18-12
Related files: 17-1354
Title
Health and Human Services Agency, Public Health Division, recommending the Board receive and file the El Dorado County Emergency Services Authority Annual Financial Report for Fiscal Year 2014/15.

FUNDING: N/A
Body
DEPARTMENT RECOMMENDATION:
Health and Human Services Agency (HHSA) recommends receipt and file of the attached Financial Audit for Fiscal Year (FY) 2014-2015 to comply with the requirements of Agreement for Services 200-S0811 between the County and the El Dorado County Emergency Services Authority.

DISCUSSION / BACKGROUND:
The County of El Dorado (County) contracts for ambulance transportation services with the El Dorado County Emergency Services Authority (JPA) via Agreement for Services 200-S0811. As a requirement of the Agreement, the JPA must submit an annual audit to the County for review. The annual audit for FY 2014-2015 is completed and is being given to the Board. As part of the audit requirements, the auditing firm considers the JPA’s internal control over financial reporting as a basis for designing their audit procedures. A deficiency exists when the design or operation of an internal control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency in internal control such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented or detected and corrected on a timely basis. A significant deficiency is a deficiency in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Summary Schedule of Current Year (FY 2014-2015) Audit Findings:

No deficiencies were reported.

Summary Schedule of Prior Year (FY 2013-2014) Audit Findings:
1) 2014-01 Expense Reimbursement Cap:

Finding: The JPA did not establish procedures for monitoring a...

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