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Health and Human Services Agency recommending the Board receive and file the El Dorado County Emergency Services Authority annual Financial Audit for Fiscal Year 2015/16.
FUNDING: N/A
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DEPARTMENT RECOMMENDATION:
Health and Human Services Agency (HHSA) recommending the Board receive and file the El Dorado County Emergency Services Authority annual Financial Audit for Fiscal Year (FY) 2015-16 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 financial audit to the County for review. Therefore, the JPA’s annual financial audit for FY 2015-16 is being submitted to the Board for review.
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 FY 2015-16 Audit Findings:
Finding 2016-1
Employee Retirement Benefits:
Although the JPA is not a CalPERS contracting agency, and JPA employees do not have retirement benefits; the...
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