Document alpinecountyca_gov_doc_1e537c272c

BOARD OF SUPERVISORS COUNTY OF ALPINE, STATE OF CALIFORNIA AGENDA REGULAR MEETING TUESDAY, SEPTEMBER 3, 2019 09:00 AM OPEN SESSION – 09:00 AM Donald Jardine District 1 Board Chambers Ron Hames District 2 – Vice Chair County Administration Building Katherine Rakow District 3 99 Water Street Terry Woodrow District 4 Markleeville, CA – 96120 David Griffith District 5 - Chair Nichole Williamson David Prentice Teola L. Tremayne County Administrative Officer County Counsel County Clerk and [PHONE REDACTED] [PHONE REDACTED] Ex-officio Clerk to the Board [PHONE REDACTED] The Board of Supervisors welcomes you to its meetings, which are regularly scheduled for the first and third Tuesday of each month. Your participation and interest are encouraged and appreciated. All members of the public are encouraged to participate in the discussion on any items on the agenda at the time the items come up for board consideration. Speakers are requested to identify themselves before speaking. Any person may also make comments during the scheduled Oral Communication – Public Comment period on items of interest, within the subject matter jurisdiction of the board, that are not listed on the posted agenda. No action will be taken on any oral communication item. All oral communications must be directed to the board as a whole, not to individual board members and not to the audience. Any written materials relating to an agenda item to be discussed in open session that are distributed within 72 hours prior to the meeting will be made available for public inspection at the time the materials are distributed to members of the Board of Supervisors. All proceedings are conducted in English. The Board is committed to making its proceedings accessible to all citizens. Individuals with special needs may call [PHONE REDACTED]. All inquiries must be made at least 48 hours prior to the meeting. So far as is practical, unless otherwise altered by the Chair of the Board, the order of business for the Board meeting is as follows. Please note that designated times are for that particular item only. ---PAGE BREAK--- Board of Supervisors Agenda for Tuesday September 3, 2019 Page 2 DRAFT for Agenda Review 1. CALL TO ORDER REGULAR MEETING 2. OPEN SESSION - PLEDGE OF ALLEGIANCE 3. ORAL COMMUNICATION - GENERAL PUBLIC COMMENT This portion of the meeting is an opportunity for members of the public to address the Board of Supervisors on subjects relating to county business. No action can be taken on matters not listed on the agenda. Each member of the public who wishes to address the Board shall be allotted three minutes and no more than three individuals shall address the same subject. Time permitting, at the discretion of the Chair, time allotted may be increased or decreased depending on the number of speakers and available time. 4. DEPARTMENT ANNOUNCEMENTS 5. BOARD MEMBER'S ANNOUNCEMENTS OR REPORTS 6. CONSENT AGENDA These matters are expected to be routine and non-controversial and are usually approved by a single majority vote without discussion. Items can be removed from the consent agenda to be discussed and considered separately. Prior to approval of the consent agenda the chair will announce that comments or questions will be taken from members of the public, staff or the Board on consent agenda items when the comment does not necessitate the item being removed for separate action. 6.1. Request Approval of Regular Meeting Minutes of 8/20/2019 - County Clerk 6.2. Request approval of County claims. - Director of Finance 6.3. Request approval of amended Alpine County Salary Schedule as required by California Code of Regulations (CCR) section 570.5 for Board of Supervisor increases retroactive to July 1, 2019 and 5% increase to Records Management Coordinator approved at Board of Supervisor Meeting August 20, 2019 and authorize Finance to make appropriate budget adjustments from contingency. - CAO/HHS Director 6.4. Request approval of award recommendations and contracts of professional services agreements for the Youthful Offender Block Grant (YOBG), Fiscal Year 2019/2020 as follows: Alpine Kids, $50,000.00; Alpine Unified School District, $25,000.00. - Chief Probation Officer 6.5. Request Approval of Amendment #1 to Contract No. CC2016-23 with Alpine County Unified School District for the term of September 3, 2019 through June 30, 2020, adding the requirement of Liability coverage for Abuse and Sexual Molestation Endorsements for Minors under the Commercial General Liability section of the contract. - Behavioral Health Director 6.6. Request Approval of Amendment #1 to Contract No. CC2018-53 with Bear Valley Parent's Group for the term of September 3, 2019 through June 30, 2023, adding the requirement of Liability coverage for Abuse and Sexual Molestation Endorsements for Minors under the Commercial General Liability section of the contract. - Behavioral Health Director ---PAGE BREAK--- Board of Supervisors Agenda for Tuesday September 3, 2019 Page 3 DRAFT for Agenda Review 6.7. Request authorization for chair to sign the audit engagement letters establishing understanding of services to be provided by Price Paige & Company in the audit of the County’s Financial Statement, Single Audit and the Financial and Compliance Audits for the Local Transportation Commission, Transit Fund and the Agreed Upon Procedures for Gann Limit and Treasury Oversight Committee, for the fiscal year ended June 30, 2019. - Director of Finance 7. PUBLIC HEARINGS 8. REGULAR AGENDA - UNFINISHED BUSINESS 8.1. Continued discussion of the status and progress of the Alpine County Behavioral Health Services building project Update. (Ref. 03/05/2019 and continuing quarterly through completion and close out of the project) - CAO/HHS Director 9. REGULAR AGENDA - NEW BUSINESS 9.1. Presentation by the Alpine County Historical Society regarding the Markleeville Living History Walk. - County Clerk 9.2. Request adoption of a resolution proclaiming Saturday, September 21, 2019, as “Markleeville Creek Day” - Supervisor District 2 9.3. Request approval of transfer of funds from 522.522.59500-952 and 523.523.59500.952 (Social Services Realignment transfer out) into 186.186.38104.000 (Social Services operating transfer in) in the total amount of $192,490.00 ($61,654 from 522.522.59500.952 and $130,836 from 523.523.59500.952). Authorize the Finance Department to increase the appropriation in 522.522.59500.952 by $61,654 and in 523.523.59500.952 by $130,836; authorize the Finance Department to increase the appropriation in 186.186.38104.000 by $192,490.00. (Requires 4/5 vote) - Deputy Director of HHS 10. ADMINISTRATIVE ANNOUNCEMENTS 11. ADJOURN TO ANY OF THE FOLLOWING AGENCIES FOR WHICH THE BOARD OF SUPERVISORS SITS AS OFFICERS: BOARD OF EQUALIZATION, LOCAL TRANSPORTATION COMMISSION, WATER AGENCY None. 12. CLOSED SESSION None. 13. ADJOURNMENT The Board will adjourn to the next regular meeting of Friday, September 6, 2019 at 9:00 AM at Alpine County Government Center, 99 Water Street, Markleeville, California. ---PAGE BREAK--- Board of Supervisors Agenda for Tuesday September 3, 2019 Page 4 DRAFT for Agenda Review Teola L. Tremayne, County Clerk and ex officio Clerk to the Board of Supervisors By: Patricia Griffin, Assistant County Clerk ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Teola Tremayne, County Clerk DATE OF MEETING: September 3, 2019 PREPARED BY: PJ Griffin, Assistant County Clerk TITLE: Request Approval of Regular Meeting Minutes of 8/20/2019 SUMMARY RECOMMENDED ACTION: Approve Minutes ISSUE STATEMENT AND DISCUSSION: FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year 3) Total Anticipated Cost Annual Year (Not Applicable) $0.00 $0.00 $0.00 SOURCE Unanticipated Revenue From Contingency Other: $0.00 $0.00 $0.00 FUNDING SOURCE: INSTRUCTIONS TO CLERK: 6.1 Packet Pg. 5 ---PAGE BREAK--- Board of Supervisors ALPINE COUNTY Board Chambers County Administration Building Markleeville, CA 96120 Telephone (530) 694-2281 MINUTES AUGUST 20, 2019 1. CALL TO ORDER REGULAR MEETING Chair David Griffith called the Regular Meeting to order at 9:00 AM with Supervisors Donald Jardine, Ron Hames, Katherine Rakow, Terry Woodrow, and David Griffith present. 2. OPEN SESSION - PLEDGE OF ALLEGIANCE 3. ORAL COMMUNICATION - GENERAL PUBLIC COMMENT Markleeville Enhancement Club Member January Riddle provided information on the upcoming Stargazing Event. Woodfords resident Jim Holdridge gave his opinion on the Board’s decision at the previous Regular Board Meeting regarding reversing the planning commission’s decision to deny Markleeville Resident Nick Hartzell’s variance to have overhead power lines constructed on his property. Alpine County Chamber of Commerce Board Member Jennifer Quillici provided an update on the current staffing conditions at the Chamber of Commerce. Quillici stated that the current executive director was on administrative leave pending termination and that once the process was complete, the chamber would recruit for a new Executive Director. 4. DEPARTMENT ANNOUNCEMENTS Public Health Officer Rick Johnson gave an update regarding the toxic blue green algae issues at local lakes and reservoirs. Johnson reported that testing had been done at Red Lake, Wet Meadows and Indian Creek Reservoir and that lab results would be available in the next couple of weeks. Johnson stated that Red Lake was at the dangerous level, but that the public had still been recreating in the area. In response to Supervisor Hames’ question regarding the possibility of closing the lakes that were at dangerous levels, Johnson responded that the idea had been discussed, but that the logistics of closing such areas were deemed too difficult to do with the resources available. Johnson reported that once research was completed, a team of experts would work on a plan for future similar situations. County Clerk Teola Tremayne announced that the Alpine County would no longer administer employee Commercial Drivers License testing. Tremayne stated that since 2013 only one test had been administered and that in order to stay compliant, the county had to send the examiner to a 6.1.a Packet Pg. 6 Attachment: BOS Unapproved Minutes 08-20-2019 (Minutes 8/20/2019) ---PAGE BREAK--- Board of Supervisors Minutes for Tuesday August 20, 2019 Page 2 weeklong training every year, thus it was not cost effective to continue to offer the services moving forward. Supervisor Jardine responded with information regarding a training program offered by Caltrans at the McClellan Air Force Base that could replace the current training if needed by a county employee. Community Development Director Brian Peters provided information regarding the Biomass Collection and County Clean Up dates; Biomass collection would be September 14 through October 20, 2019 and Alpine County Clean Up would be on October 19, 2019. Peters reported that the Forest Service had received the funding to do work on Wolf Creek Road and Canyon Road and work was to begin in September. Peters reported that he had asked the Forest Service to give the county at least a two week notice prior to beginning work so that the county may notify the public and post signs that the roads would be closed during construction. 5. BOARD MEMBER'S ANNOUNCEMENTS OR REPORTS Supervisor Terry Woodrow gave an update regarding county business, meetings attended related to appointed commissions and committees and upcoming events. Supervisor Katherine Rakow gave an update regarding county business, meetings attended related to appointed commissions and committees and upcoming events. Rakow stated that a position would be open on the Alpine County School Board in the near future. Supervisor Donald Jardine gave an update regarding county related meetings and events including the Tri-County Fair in Bishop. Jardine stated that California Fish and Wildlife was holding off on the use of Rotenone in the rivers. Supervisor Ron Hames gave an update regarding county business, meetings attended related to appointed commissions and committees and upcoming events. Hames reported that Grover’s Hot Springs would be closed for two weeks in September for regular maintenance, and would then be open 6 days per week through the winter. Hames suggested that the Board consider putting together a Census Committee to make sure that all Alpine County residents are counted during the Census 2020 process. Supervisor David Griffith gave an update regarding county business, meetings attended related to appointed commissions and committees and upcoming events 6. CONSENT AGENDA Matters that are routine and non-controversial and are usually approved by a single majority vote without discussion. Items can be removed from the consent agenda to be discussed and considered separately. Chair Griffith pulled Items 6.1 and 6.2. MOTION Woodrow / SECOND Jardine approving the Consent Agenda as follows: AYES:Jardine, Hames, Rakow, Woodrow, Griffith; MOTION CARRIED. 6.1. This item was pulled. 6.1.a Packet Pg. 7 Attachment: BOS Unapproved Minutes 08-20-2019 (Minutes 8/20/2019) ---PAGE BREAK--- Board of Supervisors Minutes for Tuesday August 20, 2019 Page 3 6.2. This item was pulled. 6.3. Approval of County claims. - Director of Finance 6.4. Removal of the position of Senior Account Clerk from the Behavioral Health Services Position Allocation List and adding the position of Fiscal and Technical Specialist (Range 43, Steps 1-5), direct Personnel to begin recruitment, and directing the Finance department to make budget changes. - Behavioral Health Director 6.5. Request approval of Contract No.CC2019-34 with California Department of Health Care Services for participation in the MediCal County Inmate Program for term July 1, 2019, through June 30, 2020 Fiscal Year 2019-2020. Authorize Board Chair to sign contract and all associated documents. - CAO/HHS Director 6.6. Contract No.CC2019-35 amendment #1 to Contract CC2016-17 with Quincy Engineering for Project Approval & Environmental Documentation and Plans, Specifications & Estimates for the Hot Springs Road Reconstruction Project - Community Development Director 6.7. Resolution No. R2019-32 delegating authority to make disability retirement application determinations for local safety members to the County Administrative Officer. - Deputy CAO to Personnel and Risk Management 6.8. Approval of updated Records Management Coordinator job description. Approval of a 5% pay increase to the Records Management Coordinator for additional duties assumed. - County Clerk 6.9. Approval of updated Assistant County Clerk job description. - County Clerk ITEMS PULLED FOR SEPARATE ACTION 6.1 Request approval of regular meeting minutes of 08/06/2019. - County Clerk MOTION Jardine / SECOND Woodrow approving the regular meeting minutes of 8/6/2019 as corrected: AYES: Jardine, Hames, Rakow, Woodrow, Griffith; MOTION CARRIED. 6.2 Request approval of special meeting minutes of 08/12/2019. - County Clerk MOTION Jardine / SECOND Rakow approving the special meeting minutes of 8/12/2019 as corrected: AYES: Jardine, Hames, Rakow, Woodrow, Griffith; MOTION CARRIED. 7. PUBLIC HEARINGS 7.1. Public Hearing to solicit public input on proposed increases in Ambulance Service Fees for portions of eastern Alpine County; and possible adoption of a resolution establishing Ambulance Rate Schedule for Services provided by El Dorado County. - CAO/HHS Director 6.1.a Packet Pg. 8 Attachment: BOS Unapproved Minutes 08-20-2019 (Minutes 8/20/2019) ---PAGE BREAK--- Board of Supervisors Minutes for Tuesday August 20, 2019 Page 4 CAO/HHS Director Nichole Williamson reported that El Dorado County had increased their ambulance fees and that fees for Alpine County would go into effect September 1, 2019 and would not be retro active to the July 1, 2019 date. Chair Griffith opened the public hearing at 10:01AM and after hearing no public comment, closed the public hearing at 10:01AM MOTION Jardine / SECOND Hames adopting Resolution No.R2019-33: establishing Ambulance Rate Schedule for Services provided by El Dorado County. AYES:Jardine, Hames, Rakow, Woodrow, Griffith; MOTION CARRIED. 8. REGULAR AGENDA - UNFINISHED BUSINESS None 9. REGULAR AGENDA - NEW BUSINESS 9.1. Presentation by Barton Home Health, Palliative Care and Hospice representative Tina Bruess and Markleeville resident Doctor Richard Harvey and request that the Board of Supervisors approve the appreciation letter to Barton Health for their continued services. - Supervisor District 1 Markleeville Resident Dr. Richard Harvey provided information and recommendation regarding services provided by Barton Home Health and Hospice. Harvey reported that in 2018 Barton Home Health and Hospice had 17 Alpine County Residents receiving care. Harvey also commended the Alpine County Sherriff’s Office on their knowledge of and services to hospice patients. MOTION Jardine / SECOND Rakow approving the appreciation letter to Barton Health for their continued services: AYES: Jardine, Hames, Rakow, Woodrow, Griffith; MOTION CARRIED. 9.2. Presentation on Sound the Alarm Program by American Red Cross Sierra-Delta Chapter Disaster Program Manager Tami Martin and American Red Cross Sound the Alarm Lead Peg Taylor. - CAO/HHS Director Red Cross Disaster Program Manager Tami Martin gave a PowerPoint presentation regarding the Red Cross’ Sound the Alarm Program and provided information regarding how to receive this service. Martin asked for suggestions on how to get the word out to the community regarding the program. The Board provided her with suggestions regarding community events to attend and places to get into contact with. Martin will contact CAO/HHS Director Nichole Williamson to coordinate services and provided Williamson with an MOU for review. 9.3. Request approval to amend agreement CC2014-70 between E Squared C and Alpine County for County-wide professional information technologies management support services extending the contract through June 30, 2022 and updating the scope of services as well as authorizing Finance to increase appropriations – 4/5th approval required. - CAO/HHS Director 6.1.a Packet Pg. 9 Attachment: BOS Unapproved Minutes 08-20-2019 (Minutes 8/20/2019) ---PAGE BREAK--- Board of Supervisors Minutes for Tuesday August 20, 2019 Page 5 CAO/HHS Director Nichole Williamson reported that the contract with E Squared C for Information Technology (IT) service was up for renewal. Williamson provided an amended contract which had credit card process monitoring removed and thus showed, a lower rate as well as an increased insurance policy amount that reflected the requirements of Alpine County. Williamson stated that the increased cost for E Squared C services was offset by the vacant IT position and services provided by E Squared C would cover the duties that position would have otherwise covered. Chair David Griffith asked E Squared C representative Seth Griffin what kind of anti-virus protection and monitoring was used to protect the county. Griffin replied that E Squared C used Bit Defender which was included in the remote monitoring service included in the contract with Alpine County and that the monitoring was constant and that E Squared C was alerted of any suspicious activity by the remote monitoring system. In response to Supervisor Hames’ question regarding scam emails, Griffin reported that E Squared C had campaigns to educate end users on the signs and dangers of such emails, but it was ultimately an end user issue. Griffin suggested forwarding questionable emails to E Squared C for review. MOTION Jardine / SECOND Rakow approving Contract No.CC2019-36 amending agreement #CC2014-70 between E Squared C and Alpine County for County-wide professional information technologies management support services extending the contract through June 30, 2022 and updating the scope of services as well as authorizing Finance to increase appropriations – 4/5th approval required. AYES: Jardine, Hames, Rakow, Woodrow, Griffith; MOTION CARRIED. 9.4. Request approval of Memorandum of Understanding between County of Alpine and El Dorado County for local Ambulance Services. - CAO/HHS Director MOTION Jardine / SECOND Hames to approve the Contract No.CC2019-37 between Alpine County and El Dorado County for local Ambulance Services. AYES: Jardine, Hames, Rakow, Woodrow, Griffith; MOTION CARRIED. 9.5. Request to award a contract for the FY 19/20 RMRA PROJECTS, PREVENTATIVE MAINTENANCE Base Bid and Options 1, 2, 3 and 5 to Sierra Nevada Construction, Inc. in the amount of $574,998.68; and authorize the Chairman to sign the contract - Community Development Director Community Development Director Brian Peters provided an overview regarding roads that were scheduled to be worked on as well as a broad timeline for completion with preparation scheduled for Fall of 2019 and pavement treatment and completion in Spring of 2020. In response to Supervisor Woodrow’s concerns regarding the roads in Bear Valley, Peters reported that County Engineers were in Bear Valley two weeks ago and would work on a plan for treatments during the next phase. Peters stated that he would provide reports to the Board regarding Bear Valley when they were completed. MOTION Jardine / SECOND Hames approving Contract No.CC2019-38 for the FY 19/20 RMRA PROJECTS, PREVENTATIVE MAINTENANCE Base Bid and Options 1, 2, 6.1.a Packet Pg. 10 Attachment: BOS Unapproved Minutes 08-20-2019 (Minutes 8/20/2019) ---PAGE BREAK--- Board of Supervisors Minutes for Tuesday August 20, 2019 Page 6 3 and 5 to Sierra Nevada Construction, Inc. in the amount of $574,998.68; and authorizing the Chairman to sign the contract AYES: Jardine, Hames, Rakow, Woodrow, Griffith; MOTION CARRIED. 9.6. Discussion and possible approval to join the non-funded USFS Challenge Cost Share agreement for the Eastern Sierra Sustainable Recreation Partnership (ESSRP) and authorize Board Chair to sign agreement when reopened for signatures. - Supervisor District 5 Chair David Griffith reported that joining the Eastern Sierra Sustainable Partnership would be beneficial to the county economically, and with growth in tourism. Griffith stated that there was no cash cost to join, only time for Board of Supervisors to attend meetings and possibility of future staff time. MOTION Hames / SECOND Rakow approval to join the non-funded USFS Challenge Cost Share agreement for the Eastern Sierra Sustainable Recreation Partnership (ESSRP) and authorize Board Chair to sign agreement when reopened for signatures AYES: Jardine, Hames, Rakow, Woodrow, Griffith; MOTION CARRIED. 9.7. Discussion and possible direction to staff regarding proposed Memorandum of Understanding with Kirkwood Public Utility District for fire protection services. - CAO/HHS Director CAO/HHS Director Nichole Williamson reported that during previous negotiations with Kirkwood Meadows Public Utility District (KMPUD), Alpine County was asked to provide Fire Protection Services to all areas of Kirkwood Proper including the areas that cross over other county lines; Alpine County asked for $140,000 to provide such services to which KMPUD countered with a $98,000 offer. Williamson requested direction from the Board on whether or not to move forward with negotiation and if the county was willing to incur a cost in providing such services to Kirkwood Proper. In response to Supervisor Hames’ question regarding concerns on proposed building of large acreage parcels and the Fire Departments ability to serve that area, EMS/Fire Administrator Terry Hughes replied that the area in question would fall under Lake Valley Fire Department’s jurisdiction. In response to Markleeville resident Kris Hartnett’s question regarding liability and Workman’s Comp Insurance for fire services rendered outside of the county, Deputy County Council Sophia Meyer reported that there would be separate agreements with other agencies to cover expenses of that nature. Meyer reported that if KMPUD dissolved their Volunteer Fire Department, it would not be the sole responsibility of Alpine County to provide Fire Protection services to the entire area of Kirkwood Proper and that Alpine County was only obligated to provide such services to citizens of and in Alpine County. 6.1.a Packet Pg. 11 Attachment: BOS Unapproved Minutes 08-20-2019 (Minutes 8/20/2019) ---PAGE BREAK--- Board of Supervisors Minutes for Tuesday August 20, 2019 Page 7 EMS/Fire Administrator Terry Hughes reported that the department had been providing services as needed anyway and that it wouldn’t change their current scope of work also stating that if they were the only EMS/Fire available, there would be longer time restraints for services especially in inclement weather. Supervisor Woodrow stated that she would like to continue with negotiations with KMPUD. Woodrow suggested scheduling an in person meeting including CAO/HHS Director Nichole Williamson, County Counsel, EMS/Fire Administrator Terry Hughes and herself. Woodrow reported that she supported the idea of offering services to all of Kirkwood Proper. Supervisor Jardine stated that he supported the idea of servicing all of Kirkwood Proper. The Board agreed, by consensus, to continue with negotiations with Kirkwood Public Utility District. 9.8. Discussion and possible direction regarding Sierra Nevada Conservancy Strategic Invest Plan (SNSIP) Boundaries as they pertain to Alpine County. -Supervisor District 5 The Board agreed, by consensus to accept Option 1 of the SNSIP boundaries due to geographical barriers. 10. ADMINISTRATIVE ANNOUNCEMENTS None. 11. ADJOURN TO ANY OF THE FOLLOWING AGENCIES FOR WHICH THE BOARD OF SUPERVISORS SITS AS OFFICERS: BOARD OF EQUALIZATION, LOCAL TRANSPORTATION COMMISSION, WATER AGENCY None. 12. CLOSED SESSION None. 13. ADJOURNMENT The Board adjourned to the next regular meeting of Tuesday, September 3, 2019 at 9:00am at the County Administrative Office Building, Markleeville, California. David Griffith, Chair, Board of Supervisors County of Alpine, State of California ATTEST: Teola L. Tremayne, County Clerk & ex officio Clerk of the Board of Supervisors By: Patricia Griffin, Assistant County Clerk *A complete audio recording of this meeting is available on the County website* www.alpinecountyca.gov 6.1.a Packet Pg. 12 Attachment: BOS Unapproved Minutes 08-20-2019 (Minutes 8/20/2019) ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Lowell Black, Director of Finance DATE OF MEETING: September 3, 2019 PREPARED BY: Lowell Black, Director of Finance TITLE: Request approval of County claims. SUMMARY: RECOMMENDED ACTION: Approve the County Claims. ISSUE STATEMENT AND DISCUSSION: FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year 3) Total Anticipated Cost Annual Year (Not Applicable) $0.00 $0.00 $0.00 SOURCE Unanticipated Revenue From Contingency Other: $0.00 $0.00 $0.00 FUNDING SOURCE: INSTRUCTIONS TO CLERK: 6.2 Packet Pg. 13 ---PAGE BREAK--- 6.2.a Packet Pg. 14 Attachment: Warrant Register 081519 (County Claims) ---PAGE BREAK--- 6.2.a Packet Pg. 15 Attachment: Warrant Register 081519 (County Claims) ---PAGE BREAK--- 6.2.a Packet Pg. 16 Attachment: Warrant Register 081519 (County Claims) ---PAGE BREAK--- 6.2.a Packet Pg. 17 Attachment: Warrant Register 081519 (County Claims) ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Nichole Williamson, CAO/HHS Director DATE OF MEETING: September 3, 2019 PREPARED BY: Michelle Beckwith, Administrative Assistant TITLE: Request approval of amended Alpine County Salary Schedule as required by California Code of Regulations (CCR) section 570.5 for Board of Supervisor increases retroactive to July 1, 2019 and 5% increase to Records Management Coordinator approved at Board of Supervisor Meeting August 20, 2019 and authorize Finance to make appropriate budget adjustments from contingency. SUMMARY: CalPERS requires public members pursuant to CCR section 570.5 to determine employee compensation by reference to an approved and adopted salary schedule that identifies the position title for every employee position and shows the pay rate for each identified position. The Superior Court Judges received a 3.09% increase retroactive to July 1, 2019. Alpine County Board of Supervisors’ salaries per Alpine County Code 2.04.020 are set to 15% of the Superior Court Judges salary. Also add 5% increase to Records Management Coordinator approved at Board of Supervisor Meeting August 20, 2019. RECOMMENDED ACTION: Approve amended salary schedule and Board of Supervisor increases of 3.09% retroactive to July 1, 2019 and Records Management Coordinator increase as of August 20, 2019 and authorize Finance to make appropriate budget adjustments from contingency. ISSUE STATEMENT AND DISCUSSION: FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year 3) Total Anticipated Cost Annual Year (Not Applicable) $263,060 $264,470 $264,470 SOURCE Unanticipated Revenue From Contingency Other: $0.00 $0.00 $0.00 FUNDING SOURCE: 100-101 100-104 INSTRUCTIONS TO CLERK: Finance Personnel 6.3 Packet Pg. 18 ---PAGE BREAK--- BARG. UNIT RANGE POSITION TITLE Hourly Step 1 STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 AFTER 5 YEARS (L1) AFTER 10 YEARS (L2) AFTER 15 YEARS (L3) AFTER 20 YEARS (L4) AFTER 25 YEARS (L5) MISC 35 Transit Driver (1X100% and 1x80%) 15.000 2,600 2,730 2,867 3,010 3,161 3,319 3,485 3,659 3,769 3,769 MISC 36 Library Assistant I 15.740 2,728 2,864 3,007 3,157 3,315 3,481 3,655 3,838 3,953 3,953 MISC 37 Road Maintenance Worker I 16.540 2,867 3,010 3,161 3,319 3,485 3,659 3,842 4,034 4,155 4,155 MISC 37B Account Clerk 16.960 2,940 3,087 3,241 3,403 3,573 3,752 3,940 4,137 4,261 4,261 MISC 37B Library Assistant II 16.960 2,940 3,087 3,241 3,403 3,573 3,752 3,940 4,137 4,261 4,261 MISC 37B Account Clerk I 16.960 2,940 3,087 3,241 3,403 3,573 3,752 3,940 4,137 4,261 4,261 MISC 38A Administrative Assistant - I 17.590 3,049 3,201 3,361 3,529 3,705 3,890 4,085 4,289 4,418 4,418 MISC 38A Support Services Assistant I 17.590 3,049 3,201 3,361 3,529 3,705 3,890 4,085 4,289 4,418 4,418 MISC 39 Building Maintenance Worker 18.240 3,162 3,320 3,486 3,660 3,843 4,035 4,237 4,449 4,582 4,582 MISC 39 Account Clerk II 18.240 3,162 3,320 3,486 3,660 3,843 4,035 4,237 4,449 4,582 4,582 MISC 39B Library Assistant III 18.680 3,238 3,400 3,570 3,749 3,936 4,133 4,340 4,557 4,694 4,694 MISC 39B Road Maintenance Worker II 18.680 3,238 3,400 3,570 3,749 3,936 4,133 4,340 4,557 4,694 4,694 MISC 40 Eligibility Worker I (Merit Systems) 19.150 3,319 3,485 3,659 3,842 4,034 4,236 4,448 4,670 4,810 4,810 MISC 40A Administrative Assistant - II 19.370 3,357 3,525 3,701 3,886 4,080 4,284 4,498 4,723 4,865 4,865 MISC 40A Support Services Assistant II (non-BV) 19.370 3,357 3,525 3,701 3,886 4,080 4,284 4,498 4,723 4,865 4,865 MISC 40A Support Services Assistant II (BV) * 20.350 3,527 3,703 3,888 4,082 4,286 4,500 4,725 4,961 5,110 5,110 MISC 40B Road Maintenance Worker III 19.630 3,403 3,573 3,752 3,940 4,137 4,344 4,561 4,789 4,933 4,933 MISC 40B Eligibility Worker II (Merit Systems) 19.630 3,403 3,573 3,752 3,940 4,137 4,344 4,561 4,789 4,933 4,933 MISC 40B Integrated Case Worker I (Merit Systems) 19.630 3,403 3,573 3,752 3,940 4,137 4,344 4,561 4,789 4,933 4,933 MISC 40B Social Worker I (Merit Systems) 19.630 3,403 3,573 3,752 3,940 4,137 4,344 4,561 4,789 4,933 4,933 MISC 41A Administrative Assistant - III 20.350 3,527 3,703 3,888 4,082 4,286 4,500 4,725 4,961 5,110 5,110 MISC 41A Public Health Program Assistant 20.350 3,527 3,703 3,888 4,082 4,286 4,500 4,725 4,961 5,110 5,110 MISC 41A Senior Building Maintenance Worker 20.350 3,527 3,703 3,888 4,082 4,286 4,500 4,725 4,961 5,110 5,110 MISC 41B Deputy Auditor Controller 20.620 3,574 3,753 3,941 4,138 4,345 4,562 4,790 5,030 5,181 5,181 MISC 41B Deputy Treasurer/Tax Collector 20.620 3,574 3,753 3,941 4,138 4,345 4,562 4,790 5,030 5,181 5,181 MISC 41B Senior Account Clerk 20.620 3,574 3,753 3,941 4,138 4,345 4,562 4,790 5,030 5,181 5,181 MISC 42 Appraiser 21.110 3,659 3,842 4,034 4,236 4,448 4,670 4,904 5,149 5,303 5,303 MISC 42 Auditor-Appraiser Recording Technician 21.110 3,659 3,842 4,034 4,236 4,448 4,670 4,904 5,149 5,303 5,303 MISC 42 Planning Technician 21.110 3,659 3,842 4,034 4,236 4,448 4,670 4,904 5,149 5,303 5,303 MISC 42 Victim Witness Coordinator/Office Administrator 21.110 3,659 3,842 4,034 4,236 4,448 4,670 4,904 5,149 5,303 5,303 MISC 42A Administrative Legal Secretary/Assistant Conservator 21.370 3,704 3,889 4,083 4,287 4,501 4,726 4,962 5,210 5,366 5,366 MISC 42A Permit Technician 21.370 3,704 3,889 4,083 4,287 4,501 4,726 4,962 5,210 5,366 5,366 MISC 42B Assessment Technician 21.620 3,747 3,934 4,131 4,338 4,555 4,783 5,022 5,273 5,431 5,431 MISC 42B Lead Maintenance Worker 21.620 3,747 3,934 4,131 4,338 4,555 4,783 5,022 5,273 5,431 5,431 MISC 42B Support Services Coordinator (non-BV) 21.620 3,747 3,934 4,131 4,338 4,555 4,783 5,022 5,273 5,431 5,431 MISC 42B Integrated Case Worker II (Merit) 21.620 3,747 3,934 4,131 4,338 4,555 4,783 5,022 5,273 5,431 5,431 ALPINE COUNTY SALARY SCHEDULE Effective July 1, 2019 for MISC Effective July 1, 2019 for DSA Effective July 1, 2016 for Elected Officials excluding BOS Retroactive to July 1, 2019 for Board of Supervisors Salary Unrepresented effective 11/1/2016 For approval by the BOS on September 3, 2019 *BV effective 7/1/2015 1 of 3 Unless otherwise noted, salary amounts are For hourly rate: 6.3.a Packet Pg. 19 Attachment: SALARY (Salary Schedule) ---PAGE BREAK--- BARG. UNIT RANGE POSITION TITLE Hourly Step 1 STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 AFTER 5 YEARS (L1) AFTER 10 YEARS (L2) AFTER 15 YEARS (L3) AFTER 20 YEARS (L4) AFTER 25 YEARS (L5) ALPINE COUNTY SALARY SCHEDULE Effective July 1, 2019 for MISC Effective July 1, 2019 for DSA Effective July 1, 2016 for Elected Officials excluding BOS Retroactive to July 1, 2019 for Board of Supervisors Salary Unrepresented effective 11/1/2016 MISC 42B Social Worker II (Merit) 21.620 3,747 3,934 4,131 4,338 4,555 4,783 5,022 5,273 5,431 5,431 MISC 43 Assistant County Clerk 22.160 3,841 4,033 4,235 4,447 4,669 4,902 5,147 5,404 5,566 5,566 MISC 43 Chief Deputy Auditor/Controller 22.160 3,841 4,033 4,235 4,447 4,669 4,902 5,147 5,404 5,566 5,566 MISC 43 Fiscal and Technical Specialist 22.160 3,841 4,033 4,235 4,447 4,669 4,902 5,147 5,404 5,566 5,566 MISC 43 Planner I 22.160 3,841 4,033 4,235 4,447 4,669 4,902 5,147 5,404 5,566 5,566 MISC 43B Senior Appraiser 22.710 3,936 4,133 4,340 4,557 4,785 5,024 5,275 5,539 5,705 5,705 MISC 43B Integrated Case Worker III (Merit) 22.710 3,936 4,133 4,340 4,557 4,785 5,024 5,275 5,539 5,705 5,705 MISC 43C Equipment Mechanic/Shop Coordinator 23.000 3,987 4,186 4,395 4,615 4,846 5,088 5,342 5,609 5,777 5,777 MISC 44 Supervising Chief Deputy Treasurer/Tax Collector 23.280 4,035 4,237 4,449 4,671 4,905 5,150 5,408 5,678 5,848 5,848 MISC 44B Behavioral Health Services Coordinator 23.840 4,132 4,339 4,556 4,784 5,023 5,274 5,538 5,815 5,989 5,989 MISC 44B Road Maintenance Foreman 23.840 4,132 4,339 4,556 4,784 5,023 5,274 5,538 5,815 6,106 6,411 MISC 44C MHSA Program Specialist 24.160 4,188 4,397 4,617 4,848 5,090 5,345 5,612 5,893 6,070 6,070 MISC 44C Native Wellness Advocate 24.160 4,188 4,397 4,617 4,848 5,090 5,345 5,612 5,893 6,070 6,070 MISC 44C Records Management Coordinator 25.370 4,397 4,617 4,848 5,090 5,345 5,612 5,893 6,188 6,374 6,374 MISC 44C Social Worker III (Merit) 24.160 4,188 4,397 4,617 4,848 5,090 5,345 5,612 5,893 6,070 6,070 MISC 45 Planner II 24.420 4,233 4,445 4,667 4,900 5,145 5,402 5,672 5,956 6,135 6,135 MISC 45 Public Health Program Coordinator 24.420 4,233 4,445 4,667 4,900 5,145 5,402 5,672 5,956 6,135 6,135 MISC 45 Registered Nurse 24.420 4,233 4,445 4,667 4,900 5,145 5,402 5,672 5,956 6,135 6,135 MISC 45 Workforce Development & Eligibility Specialist 24.420 4,233 4,445 4,667 4,900 5,145 5,402 5,672 5,956 6,135 6,135 MISC 45 Fraud Investigator 24.420 4,233 4,445 4,667 4,900 5,145 5,402 5,672 5,956 6,135 6,135 MISC 47 Planner III 26.950 4,671 4,905 5,150 5,408 5,678 5,962 6,260 6,573 6,770 6,770 MISC 47 Social Worker IV (Merit) 26.950 4,671 4,905 5,150 5,408 5,678 5,962 6,260 6,573 6,770 6,770 MISC 48B Outreach Nurse 28.970 5,021 5,272 5,536 5,813 6,104 6,409 6,729 7,065 7,277 7,277 MISC 50 AOD Program Specialist (80%) 31.170 5,403 5,673 5,957 6,255 6,568 6,896 7,241 7,603 7,831 7,831 MISC 51B Public Health Nurse 33.570 5,819 6,110 6,416 6,737 7,074 7,428 7,799 8,189 8,435 8,435 DSA 41 Deputy Sheriff Recruit-Non-sworn 20.100 3,484 3,658 3,841 4,033 4,235 4,447 4,669 4,902 5,049 5,049 DSA 42 Deputy Sheriff I 25.020 4,337 4,554 4,782 5,021 5,272 5,536 5,813 6,104 6,287 6,287 DSA 43 Bear Valley Public Safety Officer I 26.270 4,553 4,781 5,020 5,271 5,535 5,812 6,103 6,408 6,600 6,600 DSA 43B Deputy Sheriff II 26.920 4,666 4,899 5,144 5,401 5,671 5,955 6,253 6,566 6,763 6,763 DSA 43B Bailiff 26.920 4,666 4,899 5,144 5,401 5,671 5,955 6,253 6,566 6,763 6,763 DSA 44B Detective 28.270 4,900 5,145 5,402 5,672 5,956 6,254 6,567 6,895 7,102 7,102 DSA 44B Bear Valley Public Safety Officer II 28.270 4,900 5,145 5,402 5,672 5,956 6,254 6,567 6,895 7,102 7,102 DSA 46B Battalion Chief-Bear Valley 31.100 5,391 5,661 5,944 6,241 6,553 6,881 7,225 7,586 7,814 7,814 DSA 48 Sheriff's Sergeant 33.520 5,810 6,101 6,406 6,726 7,062 7,415 7,786 8,175 8,420 8,420 ELECTED E1 Assessor/Recorder N/A 9,922 9,922 9,922 9,922 9,922 9,922 9,922 9,922 9,922 9,922 For approval by the BOS on September 3, 2019 *BV effective 7/1/2015 2 of 3 Unless otherwise noted, salary amounts are For hourly rate: 6.3.a Packet Pg. 20 Attachment: SALARY (Salary Schedule) ---PAGE BREAK--- BARG. UNIT RANGE POSITION TITLE Hourly Step 1 STEP 1 STEP 2 STEP 3 STEP 4 STEP 5 AFTER 5 YEARS (L1) AFTER 10 YEARS (L2) AFTER 15 YEARS (L3) AFTER 20 YEARS (L4) AFTER 25 YEARS (L5) ALPINE COUNTY SALARY SCHEDULE Effective July 1, 2019 for MISC Effective July 1, 2019 for DSA Effective July 1, 2016 for Elected Officials excluding BOS Retroactive to July 1, 2019 for Board of Supervisors Salary Unrepresented effective 11/1/2016 ELECTED E2 County Clerk N/A 8,033 8,033 8,033 8,033 8,033 8,033 8,033 8,033 8,033 8,033 ELECTED E3 District Attorney N/A 7,499 7,499 7,499 7,499 7,499 7,499 7,499 7,499 7,499 7,499 ELECTED E4 Sheriff/Coroner N/A 10,208 10,208 10,208 10,208 10,208 10,208 10,208 10,208 10,208 10,208 ELECTED E5 Supervisor - Board of Supervisors N/A 2,673 2,673 2,673 2,673 2,673 - - - - - ELECTED E6 Supervisor - Board of Supervisors, Chairperson N/A 2,773 2,773 2,773 2,773 2,773 - - - - - ELECTED E7 County Office of Education Board Member N/A 176.4 176 176.4 176.4 176.4 - - - - - UNREPRESENTEDU1 Assistant Auditor Controller N/A 7,701 7,894 8,091 8,293 8,500 - - - - - UNREPRESENTEDU2 Building Official N/A 6,271 6,428 6,589 6,754 6,923 - - - - - CONTRACT C1A CAO/Health and Human Services Director N/A 11,364 11,364 11,364 11,364 11,364 UNREPRESENTEDU3 Clinical Coordinator (80%) N/A 5,419 5,554 5,693 5,835 5,981 - - - - - UNREPRESENTEDU4 Clinician I N/A 5,423 5,559 5,698 5,840 5,986 - - - - - UNREPRESENTEDU5 Clinician II N/A 5,749 5,893 6,040 6,191 6,346 - - - - - UNREPRESENTEDU6 Community Development Director N/A 10,301 10,559 10,823 11,094 11,371 - - - - - UNREPRESENTEDU7 Community Development Manager N/A 5,828 5,974 6,123 6,276 6,433 - - - - - UNREPRESENTEDU8 County Librarian N/A 4,913 5,036 5,162 5,291 5,423 - - - - - UNREPRESENTEDU9 Deputy CAO to Personnel and Risk Management N/A 6,290 6,447 6,608 6,773 6,942 - - - - - UNREPRESENTEDU10 Director of Behavioral Health Services N/A 9,034 9,260 9,492 9,729 9,972 - - - - - UNREPRESENTEDU11 Director of Health & Human Services N/A 8,795 9,015 9,240 9,471 9,708 - - - - - UNREPRESENTEDU12 EMS/Fire Adminstrator N/A 5,796 5,941 6,090 6,242 6,398 - - - - - UNREPRESENTEDU13 Information Systems Specialist N/A 5,949 6,098 6,250 6,406 6,566 - - - - - UNREPRESENTEDU14 MHSA Coordinator N/A 5,286 5,418 5,553 5,692 5,834 - - - - - UNREPRESENTEDU20 First 5 Executive Director N/A 5,286 5,418 5,553 5,692 5,834 - - - - - CONTRACT C2 Museum Curator 18.640 - 0 - - - - - - - - UNREPRESENTEDU15 Nurse Practitioner 53.260 53.26 54.60 55.96 57.36 58.79 - - - - - UNREPRESENTEDU16 Chief Probation Officer (80%) N/A 6,430 6,591 6,756 6,925 7,098 - - - - - UNREPRESENTEDU17 Undersheriff N/A 7,785 7,980 8,179 8,383 8,593 - - - - - UNREPRESENTEDU18 Deputy Health and Human Services Director N/A 6,795 6,965 7,139 7,317 7,500 UNREPRESENTEDU19 Director of Finance N/A 9,060 9,287 9,519 9,757 10,001 SEASONAL S1 Seasonal Museum Assistant 15.300 EXTRA HELP EX1 Extra Help-Unskilled Labor 12.000 EXTRA HELP EX2 Extra Help-Building Inspector 25.000 EXTRA HELP EX3 Extra Help-Electrician 30.000 EXTRA HELP 38A Extra Help-Social Services Aide-HHS per hour range 17.240 17.24 18.10 19.01 19.96 20.96 Employment is on an hourly basis. For approval by the BOS on September 3, 2019 *BV effective 7/1/2015 3 of 3 Unless otherwise noted, salary amounts are For hourly rate: 6.3.a Packet Pg. 21 Attachment: SALARY (Salary Schedule) ---PAGE BREAK--- JUDICIAL COUNCIL OF CALIFORNIA 455 Golden Gate Avenue . San Francisco, California 94102-3688 Telephone [PHONE REDACTED] . Fax [PHONE REDACTED] . TDD [PHONE REDACTED] M E M O R A N D U M Date August 19, 2019 To Associate Justices of the Supreme Court Associate Justices of the Courts of Appeal Judges of the Superior Courts From Martin Hoshino, Administrative Director Subject Fiscal Year 2019–20 Judicial Salary Increase Action Requested For Your Information Deadline N/A Contact Evelyn Ramos, Human Resources Supervisor [PHONE REDACTED] phone [EMAIL REDACTED] I am forwarding the attached Exempt Pay Letter received today from the California Department of Human Resources (CalHR) regarding fiscal year 2019–20 judicial salary increases. The pay letter addresses a 3.09 percent increase to judicial salaries, effective July 1, 2019, under provisions of Government Code section 68203(a). Annual increases in judicial salaries are linked to those received by executive branch employees as negotiated through statewide collective bargaining agreements. After bargaining agreements are reached, CalHR calculates the proposed increase amount and submits a formal Exempt Pay Letter to the State Controller. The methodology CalHR uses to calculate judicial salary increases under section 68203 is based on salary costs related to all state employees within the executive branch. This methodology calculates an average general salary increase relative to the state’s entire executive branch workforce, which includes 21 bargaining units as well as the remaining excluded employees. The methodology takes into account the size of the bargaining unit and the total costs of general salary increases across the entire executive branch. 6.3.b Packet Pg. 22 Attachment: Judicial Pay Memo 081919 (Salary Schedule) ---PAGE BREAK--- Associate Justices of the Supreme Court Associate Justices of the Courts of Appeal Judges of the Superior Courts August 19, 2019 Page 2 As a reminder, through the efforts of the Chief Justice and the California Judges Association, an adjustment and retroactive provision was added to Government Code section 68203, as subdivision effective July 1, 2016, such that: salary increase occurring on or after July 1 of any fiscal year for California state employees that is made effective on July 1 of that fiscal year shall be included in the calculation of the average percentage salary increase for that fiscal year, retroactive to July 1 of that fiscal year. The Department of Human Resources shall report any retroactive average percentage salary increase to the State Controller in a pay letter.” The new salary rates will be reflected in the August 2019 payroll checks issued on August 30, 2019. The State Controller’s Office has informed us that it will issue a separate retroactive payment for the month of July by August 30, 2019. Please note that administrative presiding justices and presiding judges will continue to receive additional pay differentials to their compensation. MH/fnk Attachment cc: Hon. Tani G. Cantil-Sakauye, Chief Justice of California Mr. Jorge Navarrete, Clerk/Executive Officer of the Supreme Court Clerk/Executive Officers of the Courts of Appeal Court Executive Officers of the Superior Courts Human Resources Liaisons of the Courts of Appeal and Superior Courts Ms. Millicent Tidwell, Chief Deputy Director, Judicial Council Mr. John Wordlaw, Chief Administrative Officer, Judicial Council Mr. Robert Oyung, Chief Operating Officer, Judicial Council Ms. Aurora Rezapour, Director, Human Resources, Judicial Council 6.3.b Packet Pg. 23 Attachment: Judicial Pay Memo 081919 (Salary Schedule) ---PAGE BREAK--- 6.3.b Packet Pg. 24 Attachment: Judicial Pay Memo 081919 (Salary Schedule) ---PAGE BREAK--- 6.3.b Packet Pg. 25 Attachment: Judicial Pay Memo 081919 (Salary Schedule) ---PAGE BREAK--- 6.3.c Packet Pg. 26 Attachment: AlpineCountyCode2.04BoardofSupervisors (Salary Schedule) ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Tami DiSalvo, Chief Probation Officer DATE OF MEETING: September 3, 2019 PREPARED BY: Lisa Arnold, Administrative Assistant TITLE: Request approval of award recommendations and contracts of professional services agreements for the Youthful Offender Block Grant (YOBG), Fiscal Year 2019/2020 as follows: Alpine Kids, $50,000.00; Alpine Unified School District, $25,000.00. SUMMARY: On May 21, 2019, the Board of Supervisors gave direction to the Chief Probation Officer to authorize a competitive bid process for the Youthful Offender Block Grant (YOBG). On August 15, 2019 The Youthful Offender Block Grand Committee discussed and rated the applications. Amounts above reflect rating and recommendations from the Committee. See Attachments A, B, and C. Contracts. Also attached are the applications RECOMMENDED ACTION: Approve Youthful Offender funding awards and contracts as recommended by the Alpine County Youthful Offender Block Grant Committee. ISSUE STATEMENT AND DISCUSSION: These grant dollars include a reserve amount for catastrophic insurance shared with other grant funded sources (AB 109, for Adult Offenders). This is in order to protect the county from spending general fund dollars which might impact the county. FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year 3) Total Anticipated Cost Annual Year (Not Applicable) $0.00 $0.00 $0.00 SOURCE Unanticipated Revenue From Contingency Other: Block Grant $0.00 $0.00 $0.00 $117,000 FUNDING SOURCE: Accounts: (376-376) State of California Youthful Offender Block Grant ; $117,000.00 INSTRUCTIONS TO CLERK: Alpine County Probation Department & Auditor 6.4 Packet Pg. 27 ---PAGE BREAK--- 6.4.a Packet Pg. 28 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.a Packet Pg. 29 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.a Packet Pg. 30 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.a Packet Pg. 31 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.a Packet Pg. 32 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.a Packet Pg. 33 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.a Packet Pg. 34 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.a Packet Pg. 35 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.a Packet Pg. 36 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.a Packet Pg. 37 Attachment: Alpine Kid's 2019.20 YOBG contract (Request approval of Award recommendations and contracts Youthful Offender Block Grant ---PAGE BREAK--- 6.4.b Packet Pg. 38 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- 6.4.b Packet Pg. 39 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- 6.4.b Packet Pg. 40 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- 6.4.b Packet Pg. 41 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- 6.4.b Packet Pg. 42 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- 6.4.b Packet Pg. 43 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- 6.4.b Packet Pg. 44 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- 6.4.b Packet Pg. 45 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- 6.4.b Packet Pg. 46 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- 6.4.b Packet Pg. 47 Attachment: Alpine County Unified School District 2019.20 YOBG Contract (Request approval of Award recommendations and contracts ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Gail St.James, Behavioral Health Director DATE OF MEETING: September 3, 2019 PREPARED BY: Teri McAlpin, Administrative Assistant III TITLE: Request Approval of Amendment #1 to Contract No. CC2016-23 with Alpine County Unified School District for the term of September 3, 2019 through June 30, 2020, adding the requirement of Liability coverage for Abuse and Sexual Molestation Endorsements for Minors under the Commercial General Liability section of the contract. SUMMARY: Contract No. CC2016-23, originally approved by the Board of Supervisors on May 16, 2016 is being amended to include the following language under 6.2.1 Commercial General Liability: “Abuse and Sexual Molestation Endorsement for Minors: If the services provided in relation to this Agreement relate in any way to minors, then this policy shall also include an endorsement for abuse and sexual molestation”. RECOMMENDED ACTION: Approval of an amendment to contract CC2016-23 with Alpine County Unified School District for Prevention and Early Intervention Services under the MHSA Plan for the period of 9/3/19 through 6/30/20. ISSUE STATEMENT AND DISCUSSION: Services provided by Alpine County Unified School District under the MHSA Plan involve children, so this amendment is necessary to include the correct liability coverage. ATTACHMENTS: 1. Amendment I 2. Insurance Proof 3. CC2016-23 FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year 3) Total Anticipated Cost Annual Year (Not Applicable) $0.00 $0.00 $0.00 SOURCE Unanticipated Revenue From Contingency Other: $0.00 $0.00 $0.00 FUNDING SOURCE: 377-MHSA INSTRUCTIONS TO CLERK: Copy to BHS Original to Clerk Original to ACUSD 6.5 Packet Pg. 48 ---PAGE BREAK--- 6.5.a Packet Pg. 49 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 50 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 51 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 52 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 53 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 54 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 55 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 56 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 57 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 58 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 59 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 60 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 61 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 62 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 63 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 64 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 65 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 66 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 67 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 68 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 69 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 70 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 71 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 72 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 73 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 74 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 75 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 76 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 77 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 78 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 79 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.a Packet Pg. 80 Attachment: CC2016-23 ACUSD PBIS contract 7-1-2016 through 6-30-2020 (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.b Packet Pg. 81 Attachment: ACUSD signed amendment I (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- 6.5.b Packet Pg. 82 Attachment: ACUSD signed amendment I (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- DATE (MM/DD/YYYY) 5/17/2019 CERTIFICATE OF LIABILITY COVERAGE COVERAGE PROVIDER: Self-Insured Schools of CA 2000 K Street Bakersfield CA 93301 NAMED COVERED MEMBER DISTRICT: Alpine County Office of Education, Alpine Unified School District 43 Hawkside Drive Markleeville CA 96120 THE REFERENCED MEMORANDUM OF COVERAGE(S) (“MOC”) AND/OR INSURANCE POLICY(IES) EXTEND INDEMNITY PROTECTION TO THE NAMED COVERED MEMBER IN KEEPING WITH THE TERMS AND CONDITIONS OF THE COVERAGE AGREEMENTS/ POLICIES FOR THE EFFECTIVE COVERAGE DATES AND WITH THE STATED COVERAGE LIMITS. COVERAGE PROVIDED BY MOCS IS EXTENDED PURSUANT TO THE RIGHTS AND LIMITATIONS OF CALIFORNIA GOV’T CODE § 990 & 6500 ET SEQ. CERTIFICATE NUMBER: 1 TYPE OF COVERAGE COVERAGE AFFORDED MOC/POLICY NUMBER EFFECTIVE DATE(S) EXPIRATION DATE(S) LIMITS (Each Occurrence) GENERAL LIABILITY General Liability Employment Practices Educators’ Legal Liability SLP 7119 20 $1,000 Deductible 07/01/2019 07/01/2020 $ 1,750,000 AUTOMOBILE LIABILITY Automobile Liability (All Owned, Hired, Leased, and Borrowed) SAP 7119 20 $1,000 Deductible ACV COMP/COLL 07/01/2019 07/01/2020 $ 1,750,000 WORKERS COMPENSATION AND EMPLOYERS LIABILITY E.L. Each Accident E.L. Disease – Ea. Employee E.L. Disease – Policy Limit BLANKET BUILDINGS & PROPERTY Blanket Buildings & Contents, Replacement Cost Rental Interruption, Actual Loss Sustained SPP 7119 20 DEDUCTIBLE $ 2,500 07/01/2019 07/01/2020 $ 250,000 THIS CERTIFICATE CONFERS NO RIGHT, BENEFIT, OR INTEREST IN THE REFERENCED MEMORANDUM(S) OF COVERAGE OR INSURANCE POLICY(IES), NOR DOES IT AMEND, MODIFY, ENLARGE OR ALTER THE COVERAGE AFFORDED BY SUCH DOCUMENTS. IF THE CERTIFICATE HOLDER IS CONTRACTUALLY ENTITLED TO BE NAMED AS AN ADDITIONAL COVERED MEMBER (“ACM”) UNDER ANY COVERAGE AGREEMENT OR POLICY, THE CONTRACT IMPOSING THE OBLIGATION MUST BE PROVIDED TO THE NAMED COVERED MEMBER LISTED ABOVE FOR REVIEW AND APPROVAL BEFORE SUCH AN ENDORSEMENT WILL BE ISSUED; ACM COVERAGE IS NOT AUTOMATICALLY GRANTED. Description and Date(s) of Event/Operations/Locations/Vehicle (Additional remarks/schedule may be attached if more space is needed) *As respects permits, grants, agreements and use of various facilities, during the policy year for which the County of Alpine, its officers, officials, agents, employees, and volunteers are named as additional insured as respects to written contract with the insured. Includes Professional Liability (Errors & Omissions). Sexual misconduct coverage included. Coverage is primary and non- contributory. SISC hereby waives all right of subrogation with respect to additional insured. CERTIFICATE HOLDER: County of Alpine Risk Management PO Box 387 Markleeville CA 96120 Cancellation of Coverage: If any of the policies described herein be cancelled before their expiration dates, notice will be delivered in accordance with policy provisions. Issuer of this Certificate: SELF-INSURED SCHOOLS OF CA (SISC II) 2000 K STREET BAKERSFIELD CA 93301 PHONE (661) 636-4495 FAX (661) 636-4868 E-mail Address: [EMAIL REDACTED] 6.5.c Packet Pg. 83 Attachment: 2020 ACUSD insurance certificate (CC2016-23 PBIS - Add insurance coverage) ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Gail St.James, Behavioral Health Director DATE OF MEETING: September 3, 2019 PREPARED BY: Teri McAlpin, Administrative Assistant III TITLE: Request Approval of Amendment #1 to Contract No. CC2018-53 with Bear Valley Parent's Group for the term of September 3, 2019 through June 30, 2023, adding the requirement of Liability coverage for Abuse and Sexual Molestation Endorsements for Minors under the Commercial General Liability section of the contract. SUMMARY: Contract No. CC2018-53, originally approved by the Board of Supervisors on September 4, 2018 is being amended to include the following language under 6.2.1 Commercial General Liability: “Abuse and Sexual Molestation Endorsement for Minors: If the services provided in relation to this Agreement relate in any way to minors, then this policy shall also include an endorsement for abuse and sexual molestation”. RECOMMENDED ACTION: Approval of an amendment to contract CC2018-53 with Bear Valley Parent’s Group for Substance Abuse Services for the period of 9/3/19 through 6/30/23. ISSUE STATEMENT AND DISCUSSION: Services provided by Bear Valley Parent’s Group involve children, so this amendment is necessary to include the correct liability coverage. ATTACHMENTS: 1. Amendment I 2. Insurance Proof 3. CC2018-53 FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year 3) Total Anticipated Cost Annual Year (Not Applicable) $0.00 $0.00 $0.00 SOURCE Unanticipated Revenue From Contingency Other: $0.00 $0.00 $0.00 FUNDING SOURCE: INSTRUCTIONS TO CLERK: Copy to BHS Original to Clerk Copy to BVPG 6.6 Packet Pg. 84 ---PAGE BREAK--- 6.6.a Packet Pg. 85 Attachment: Signed BVPG Amendment (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.b Packet Pg. 86 Attachment: BVPG Insurance 7-5-20 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.b Packet Pg. 87 Attachment: BVPG Insurance 7-5-20 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 88 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 89 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 90 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 91 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 92 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 93 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 94 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 95 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 96 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 97 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 98 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 99 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 100 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 101 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 102 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 103 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 104 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 105 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 106 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 107 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 108 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 109 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 110 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 111 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 112 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 113 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 114 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- 6.6.c Packet Pg. 115 Attachment: BVPG contract 7-1-2018 through 6-30-2023 (CC2018-53 BVPG - Add insurance coverage) ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Lowell Black, Director of Finance DATE OF MEETING: September 3, 2019 PREPARED BY: Lowell Black, Director of Finance TITLE: Request authorization for chair to sign the audit engagement letters establishing understanding of services to be provided by Price Paige & Company in the audit of the County’s Financial Statement, Single Audit and the Financial and Compliance Audits for the Local Transportation Commission, Transit Fund and the Agreed Upon Procedures for Gann Limit and Treasury Oversight Committee, for the fiscal year ended June 30, 2019. SUMMARY: Price Paige & Company is contracted to provide annual auditing services for the County. As our independent auditors, auditing standards require the communication of certain things to those charged with governance. Since the County no longer has an elected Auditor-Controller, these communications should be made to the Board of Supervisors with the Chair signing as the Board’s representative. RECOMMENDED ACTION: Authorize Chair to sign engagement letters. ISSUE STATEMENT AND DISCUSSION: These letters are standard for all governmental audit engagements. It defines what is to be audited, what County management is responsible for, what the auditor is responsible for and what the fee will be. FISCAL IMPACT: Budgeted Current Fiscal Year 1) Total Anticipated Cost Current Year 2) Total Anticipated Cost Annual Year (Not Applicable) 67,738 67,738 $0.00 SOURCE Unanticipated Revenue From Contingency Other: $0.00 $0.00 $0.00 FUNDING SOURCE: INSTRUCTIONS TO CLERK: Mail original signed contracts to Price Paige and Company. Copies to Finance 6.7 Packet Pg. 116 ---PAGE BREAK--- July 30, 2019 Lowell Black, Director of Finance David Griffith, Board Chair County of Alpine PO Box 387 Markleeville, California 96120 We are pleased to confirm our understanding of the services we are to provide to the County of Alpine, California (the County) for the year ending June 30, 2019. We will audit the financial statements of the governmental activities, the business-type activities, the discretely presented component unit, each major fund, and the aggregate remaining fund information, including the related notes to the financial statements, which collectively comprise the basic financial statements, of the County as of and for the year ending June 30, 2019. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as the management’s discussion and analysis (MD&A) and the budgetary comparison schedules, to supplement County’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the County’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by U.S. generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management’s Discussion and Analysis 2) Budgetary Comparison Schedules 3) Schedule of Proportionate Share of the Net Pension Liability and Related Ratios 4) Schedule of Contributions – Pension 5) Schedule of Changes in Net OPEB Liability and Related Ratios We have also been engaged to report on supplementary information other than RSI that accompanies the County’s financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole in a report combined with our auditor’s report on the financial statements. 1) Schedule of Expenditures of Federal Awards 2) Combining and Individual Fund Statements 6.7.a Packet Pg. 117 Attachment: Alpine County Engagement Letter Including Single Audit 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 2 Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. The objective also includes reporting on— Internal control over financial reporting and compliance with provisions of laws, regulations, contracts, and award agreements, noncompliance with which could have a material effect on the financial statements in accordance with Government Auditing Standards. Internal control over compliance related to major programs and an opinion (or disclaimer of opinion) on compliance with federal statutes, regulations, and the terms and conditions of federal awards that could have a direct and material effect on each major program in accordance with the Single Audit Act Amendments of 1996 and Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). The Government Auditing Standards report on internal control over financial reporting and on compliance and other matters will include a paragraph that states that the purpose of the report is solely to describe the scope of testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the County’s internal control or on compliance, and the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the County’s internal control and compliance. The Uniform Guidance report report on internal control over compliance will include a paragraph that states that the purpose of the report on internal control over compliance is solely to describe the scope of testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Both reports will state that the report is not suitable for any other purpose. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America; the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; the Single Audit Act Amendments of 1996; and the provisions of the Uniform Guidance, and will include tests of accounting records, a determination of major program(s) in accordance with the Uniform Guidance, and other procedures we consider necessary to enable us to express such opinions. We will issue written reports upon completion of our Single Audit. Our reports will be addressed to the Board of Supervisors of the County of Alpine. We will make reference to the Alpine County Children and Families Commission audit of the County of Alpine in our report on your financial statements. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or we may withdraw from this engagement. Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from errors, fraudulent financial reporting, misappropriation of assets, or violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. 6.7.a Packet Pg. 118 Attachment: Alpine County Engagement Letter Including Single Audit 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 3 Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements or noncompliance may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements or major programs. However, we will inform the appropriate level of management of any material errors, any fraudulent financial reporting, or misappropriation of assets that come to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. We will include such matters in the reports required for a Single Audit. Our responsibility as auditors is limited to the period covered by our audit and does not extend to any later periods for which we are not engaged as auditors. We will request representations from the component auditor and review information provided to us in order for Price Paige & Company to make reference to their report in accordance with Government Auditing Standards. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; schedule of expenditures of federal awards; federal award programs; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures—Internal Control Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. As required by the Uniform Guidance, we will perform tests of controls over compliance to evaluate the effectiveness of the design and operation of controls that we consider relevant to preventing or detecting material noncompliance with compliance requirements applicable to each major federal award program. However, our tests will be less in scope than would be necessary to render an opinion on those controls and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to the Uniform Guidance. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards, Government Auditing Standards, and the Uniform Guidance. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the County’s compliance with provisions of applicable laws, regulations, contracts, and agreements, including grant agreements. However, the objective of those procedures will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. The Uniform Guidance requires that we also plan and perform the audit to obtain reasonable assurance about whether the auditee has complied with federal statutes, regulations, and the terms and conditions of federal awards applicable to major programs. Our procedures will consist of tests of transactions and other applicable 6.7.a Packet Pg. 119 Attachment: Alpine County Engagement Letter Including Single Audit 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 4 procedures described in the OMB Compliance Supplement for the types of compliance requirements that could have a direct and material effect on each of the County’s major programs. The purpose of these procedures will be to express an opinion on the County’s compliance with requirements applicable to each of its major programs in our report on compliance issued pursuant to the Uniform Guidance. Management Responsibilities Management is responsible for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including internal controls over federal awards, and for evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; following laws and regulations; ensuring that there is reasonable assurance that government programs are administered in compliance with compliance requirements; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles; for the preparation and fair presentation of the financial statements, schedule of expenditures of federal awards, and all accompanying information in conformity with U.S. generally accepted accounting principles; and for compliance with applicable laws and regulations (including federal statutes) and the provisions of contracts and grant agreements (including award agreements). Your responsibilities also include identifying significant contractor relationships in which the contractor has responsibility for program compliance and for the accuracy and completeness of that information. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, access to personnel, accounts, books, records, supporting documentation, and other information as needed to perform an audit under the Uniform Guidance, additional information that we may request for the purpose of the audit, and unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and confirming to us in the management representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants. Management is also responsible for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts, and grant agreements, or abuse that we report. Additionally, as required by the Uniform Guidance, it is management’s responsibility to evaluate and monitor noncompliance with federal statutes, regulations, and the terms and conditions of federal awards; take prompt action when instances of noncompliance are identified including noncompliance identified in audit findings; follow up and take corrective action on reported audit findings; and prepare a summary schedule of prior audit findings and a separate corrective action plan. You are responsible for identifying all federal awards received and understanding and complying with the compliance requirements and for the preparation of the schedule of expenditures of federal awards (including notes and noncash assistance received) in conformity with the Uniform Guidance. You agree to include our report on the schedule of expenditures of federal awards in any document that contains and indicates that we have reported on the schedule of expenditures of federal awards. You also agree to include the audited financial statements with any presentation of the schedule of expenditures of federal awards that includes our 6.7.a Packet Pg. 120 Attachment: Alpine County Engagement Letter Including Single Audit 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 5 report thereon. Your responsibilities include acknowledging to us in the written representation letter that you are responsible for presentation of the schedule of expenditures of federal awards in accordance with the Uniform Guidance; you believe the schedule of expenditures of federal awards, including its form and content, is stated fairly in accordance with the Uniform Guidance; the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the schedule of expenditures of federal awards. You are also responsible for the preparation of the other supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains, and indicates that we have reported on, the supplementary information. You also agree to include the audited financial statements with any presentation of the supplementary information that includes our report thereon. Your responsibilities include acknowledging to us in the written representation letter that you are responsible for presentation of the supplementary information in accordance with GAAP; you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits, or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. Electronic Data Communication and Storage and Use of Third Party Service Provider In the interest of facilitating our services to the County, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the County may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same. You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Engagement Administration, Fees and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. 6.7.a Packet Pg. 121 Attachment: Alpine County Engagement Letter Including Single Audit 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 6 We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate. At the conclusion of the engagement, we will complete the appropriate sections of the Data Collection Form that summarizes our audit findings. It is management’s responsibility to electronically submit the reporting package (including financial statements, schedule of expenditures of federal awards, summary schedule of prior audit findings, auditors’ reports, and corrective action plan) along with the Data Collection Form to the federal audit clearinghouse. We will coordinate with you the electronic submission and certification. The Data Collection Form and the reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ reports or nine months after the end of the audit period. We will provide copies of our reports to the County; however, management is responsible for distribution of the reports and the financial statements. Unless restricted by law or regulation, or containing privileged and confidential information, copies of our reports are to be made available for public inspection. The audit documentation for this engagement is the property of Price Paige & Company and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to your cognizant agency or its designee, a federal agency providing direct or indirect funding, or the U.S. Government Accountability Office for purposes of a quality review of the audit, to resolve audit findings, or to carry out oversight responsibilities. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Price Paige & Company personnel. Furthermore, upon request, we may provide copies of selected audit documentation to the aforementioned parties. These parties may intend, or decide, to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for these engagements will be retained for a minimum of seven years after the report release date. Henry Oum, CPA, is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. Our fees for the 2019 audit for the County of Alpine are not expected to exceed $58,238 and are detailed as follows: County Audit (including Single Audit) $55,588 Out of Pocket Expenses (meals, lodging travel) 2,650 If more than five major federal programs are required to be audited, then additional audit fees may be applied. These fees will be discussed with the Finance Director for approval prior to commencing the work. Our fee estimates are based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you before we incur the additional costs. Our fees for these services will be billed at the hourly billing rates for the individual involved, plus out-of-pocket expenses. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. We will issue a billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred. If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties. 6.7.a Packet Pg. 122 Attachment: Alpine County Engagement Letter Including Single Audit 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 7 All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE EVENT OF A DISPUTE OVER FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT TO HAVE THE DISPUTE DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION. We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please obtain the signatures and return a copy to us via email or regular mail at your earliest convenience. Very truly yours, Henry Oum, CPA Price Paige & Company - - - - - RESPONSE: This letter correctly sets forth the understanding of the County of Alpine, California. Management Signature Title Date Governance Signature Title Date 6.7.a Packet Pg. 123 Attachment: Alpine County Engagement Letter Including Single Audit 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Lowell Black, Director of Finance David Griffith, Board Chair County of Alpine PO Box 387 Markleeville, California 96120 RE: Alpine Transit Services We are pleased to confirm our understanding of the services we are to provide County of Alpine, California for the year ending June 30, 2019. We will audit the financial statements of Alpine Transit Services, including the related notes to the financial statements, which collectively comprise the basic financial statements of Alpine Transit Services as of and for the year ending June 30, 2019. Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the Alpine Transit Services’ and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the Alpine Transit Services’ financial statements. Our report will be addressed to the Board of Supervisors of the County of Alpine. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis- of-matter or other-matter paragraphs. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or may withdraw from this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the Alpine Transit Services’ internal control on compliance, and that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Alpine Transit Services’ internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the Alpine Transit Services is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. 6.7.b Packet Pg. 124 Attachment: Alpine Transit Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 2 Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from errors, fraudulent financial reporting, misappropriation of assets, or violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures—Internal Control Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the Alpine Transit Services’ compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide 6.7.b Packet Pg. 125 Attachment: Alpine Transit Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 3 an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Management Responsibilities Management is responsible for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, additional information that we may request for the purpose of the audit, and unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. Electronic Data Communication and Storage and Use of Third Party Service Provider In the interest of facilitating our services to the Alpine Transit Services, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the Alpine Transit Services may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same. 6.7.b Packet Pg. 126 Attachment: Alpine Transit Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 4 You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Engagement Administration, Fees and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate. The audit documentation for this engagement will be retained for a minimum of seven years after the report release date. Henry Oum, CPA, is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. Our fee for the Alpine Transit Services’ audit for the year ending June 30, 2019 is $2,200. Our fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you before we incur the additional costs. Our fees for these services will be billed at the hourly billing rates for the individual involved, plus out-of-pocket expenses. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. We will issue a billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred. If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties. All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE EVENT OF A DISPUTE OVER FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT TO HAVE THE DISPUTE DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION. 6.7.b Packet Pg. 127 Attachment: Alpine Transit Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 5 We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please obtain the signatures and return a copy to us via email or regular mail at your earliest convenience. Very truly yours, Henry Oum, CPA Price Paige & Company - - - - - RESPONSE: This letter correctly sets forth the understanding of the Alpine Transit Services of the County of Alpine. Management Signature Title Date Governance Signature Title Date 6.7.b Packet Pg. 128 Attachment: Alpine Transit Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Lowell Black, Director of Finance David Griffith, Board Chair County of Alpine PO Box 387 Markleeville, California 96120 RE: County of Alpine Local Transportation Commission We are pleased to confirm our understanding of the services we are to provide County of Alpine, California for the year ending June 30, 2019. We will audit the financial statements of the governmental activities and each major fund of the County of Alpine Local Transportation Commission (the Commission), including the related notes to the financial statements, which collectively comprise the basic financial statements of the Commission as of and for the year ending June 30, 2019. Accounting standards generally accepted in the United States of America provide for certain required supplementary information (RSI), such as management’s discussion and analysis (MD&A), to supplement Commission’s basic financial statements. Such information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. As part of our engagement, we will apply certain limited procedures to the Commission’s RSI in accordance with auditing standards generally accepted in the United States of America. These limited procedures will consist of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We will not express an opinion or provide any assurance on the information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance. The following RSI is required by U.S. generally accepted accounting principles and will be subjected to certain limited procedures, but will not be audited: 1) Management’s Discussion and Analysis 2) Budgetary Comparison Schedules We have also been engaged to report on supplementary information other than RSI that accompanies the Commission’s financial statements. We will subject the following supplementary information to the auditing procedures applied in our audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America, and we will provide an opinion on it in relation to the financial statements as a whole in a report combined with our auditor’s report on the financial statements: 1) Overall Work Program Statements – Budget and Actual by Funding Source – Planning Fund 2) Schedule of Allocations and Expenditures – Local Transportation Fund & State Transit Assistance Fund 6.7.c Packet Pg. 129 Attachment: Alpine County Local Transportation Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 2 Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles and to report on the fairness of the supplementary information referred to in the second paragraph when considered in relation to the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the Commission and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the Commission’s financial statements. Our report will be addressed to the Board of Supervisors of the County of Alpine. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or may withdraw from this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the Commission’s internal control on compliance, and that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Commission’s internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the Commission is subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from errors, fraudulent financial reporting, misappropriation of assets, or violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. 6.7.c Packet Pg. 130 Attachment: Alpine County Local Transportation Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 3 Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures—Internal Control Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the Commission’s compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Management Responsibilities Management is responsible for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, additional information that we may request for the purpose of the audit, and unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. 6.7.c Packet Pg. 131 Attachment: Alpine County Local Transportation Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 4 You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report. You are responsible for the preparation of the supplementary information, which we have been engaged to report on, in conformity with U.S. generally accepted accounting principles. You agree to include our report on the supplementary information in any document that contains and indicates that we have reported on the supplementary information. You also agree to make the audited financial statements readily available to users of the supplementary information no later than the date the supplementary information is issued with our report thereon. Your responsibilities include acknowledging to us in the written representation letter that you are responsible for presentation of the supplementary information in accordance with GAAP; you believe the supplementary information, including its form and content, is fairly presented in accordance with GAAP; the methods of measurement or presentation have not changed from those used in the prior period (or, if they have changed, the reasons for such changes); and you have disclosed to us any significant assumptions or interpretations underlying the measurement or presentation of the supplementary information. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. Electronic Data Communication and Storage and Use of Third Party Service Provider In the interest of facilitating our services to the Commission, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the Commission may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same. You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Engagement Administration, Fees and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. 6.7.c Packet Pg. 132 Attachment: Alpine County Local Transportation Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 5 We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate. The audit documentation for this engagement will be retained for a minimum of seven years after the report release date. Henry Oum, CPA, is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. Our fee for the Commission’s audit for the year ending June 30, 2019 is $2,955. Our fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you before we incur the additional costs. Our fees for these services will be billed at the hourly billing rates for the individual involved, plus out-of-pocket expenses. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. We will issue a billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred. If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties. All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE EVENT OF A DISPUTE OVER FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT TO HAVE THE DISPUTE DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION. We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please obtain the signatures and return a copy to us via email or regular mail at your earliest convenience. Very truly yours, Henry Oum, CPA Price Paige & Company - - - - - RESPONSE: This letter correctly sets forth the understanding of the County of Alpine Local Transportation Commission. Management Signature Title Date Governance Signature Title Date 6.7.c Packet Pg. 133 Attachment: Alpine County Local Transportation Services Engagement Letter YB 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Lowell Black, Director of Finance David Griffith, Board Chair County of Alpine PO Box 387 Markleeville, California 96120 RE: Transportation Development Act Funds Non-Transit Purposes We are pleased to confirm our understanding of the services we are to provide County of Alpine, California for the year ended June 30, 2019. We will audit the financial statements of the Transportation Development Act Funds Non-Transit Purposes (TDA Fund), including the related notes to the financial statements, which collectively comprise the basic financial statements of the TDA Fund as of and for the year ended June 30, 2019. Audit Objectives The objective of our audit is the expression of opinions as to whether your financial statements are fairly presented, in all material respects, in conformity with U.S. generally accepted accounting principles in the financial statements as a whole. Our audit will be conducted in accordance with auditing standards generally accepted in the United States of America and the standards for financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and will include tests of the accounting records of the TDA Fund and other procedures we consider necessary to enable us to express such opinions. We will issue a written report upon completion of our audit of the TDA Funds’ financial statements. Our report will be addressed to the Board of Supervisors of the County of Alpine, California. We cannot provide assurance that unmodified opinions will be expressed. Circumstances may arise in which it is necessary for us to modify our opinions or add emphasis-of-matter or other-matter paragraphs. If our opinions are other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the audit or are unable to form or have not formed opinions, we may decline to express opinions or issue reports, or may withdraw from this engagement. We will also provide a report (that does not include an opinion) on internal control related to the financial statements and compliance with the provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a material effect on the financial statements as required by Government Auditing Standards. The report on internal control and on compliance and other matters will include a paragraph that states that the purpose of the report is solely to describe the scope of testing of internal control and compliance, and the results of that testing, and not to provide an opinion on the effectiveness of the entity’s internal control on compliance, and that the report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the TDA Fund's internal control and compliance. The paragraph will also state that the report is not suitable for any other purpose. If during our audit we become aware that the TDA Funds are subject to an audit requirement that is not encompassed in the terms of this engagement, we will communicate to management and those charged with governance that an audit in accordance with U.S. generally accepted auditing standards and the standards for financial audits contained in Government Auditing Standards may not satisfy the relevant legal, regulatory, or contractual requirements. 6.7.d Packet Pg. 134 Attachment: Alpine County Transportation Development Act Funds Non-Transit Purposes TDA Fund Engagment Letter 2019 (Audit ---PAGE BREAK--- July 30, 2019 Page 2 Audit Procedures—General An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements; therefore, our audit will involve judgment about the number of transactions to be examined and the areas to be tested. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We will plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement, whether from errors, fraudulent financial reporting, misappropriation of assets, or violations of laws or governmental regulations that are attributable to the government or to acts by management or employees acting on behalf of the government. Because the determination of abuse is subjective, Government Auditing Standards do not expect auditors to provide reasonable assurance of detecting abuse. Because of the inherent limitations of an audit, combined with the inherent limitations of internal control, and because we will not perform a detailed examination of all transactions, there is a risk that material misstatements may exist and not be detected by us, even though the audit is properly planned and performed in accordance with U.S. generally accepted auditing standards and Government Auditing Standards. In addition, an audit is not designed to detect immaterial misstatements or violations of laws or governmental regulations that do not have a direct and material effect on the financial statements. However, we will inform the appropriate level of management of any material errors, fraudulent financial reporting, or misappropriation of assets that comes to our attention. We will also inform the appropriate level of management of any violations of laws or governmental regulations that come to our attention, unless clearly inconsequential, and of any material abuse that comes to our attention. Our responsibility as auditors is limited to the period covered by our audit and does not extend to later periods for which we are not engaged as auditors. Our procedures will include tests of documentary evidence supporting the transactions recorded in the accounts, and may include tests of the physical existence of inventories, and direct confirmation of receivables and certain other assets and liabilities by correspondence with selected individuals, funding sources, creditors, and financial institutions. We will request written representations from your attorneys as part of the engagement, and they may bill you for responding to this inquiry. At the conclusion of our audit, we will require certain written representations from you about your responsibilities for the financial statements; compliance with laws, regulations, contracts, and grant agreements; and other responsibilities required by generally accepted auditing standards. Audit Procedures—Internal Control Our audit will include obtaining an understanding of the government and its environment, including internal control, sufficient to assess the risks of material misstatement of the financial statements and to design the nature, timing, and extent of further audit procedures. Tests of controls may be performed to test the effectiveness of certain controls that we consider relevant to preventing and detecting errors and fraud that are material to the financial statements and to preventing and detecting misstatements resulting from illegal acts and other noncompliance matters that have a direct and material effect on the financial statements. Our tests, if performed, will be less in scope than would be necessary to render an opinion on internal control and, accordingly, no opinion will be expressed in our report on internal control issued pursuant to Government Auditing Standards. An audit is not designed to provide assurance on internal control or to identify significant deficiencies or material weaknesses. Accordingly, we will express no such opinion. However, during the audit, we will communicate to management and those charged with governance internal control related matters that are required to be communicated under AICPA professional standards and Government Auditing Standards. Audit Procedures—Compliance As part of obtaining reasonable assurance about whether the financial statements are free of material misstatement, we will perform tests of the TDA Funds' compliance with the provisions of applicable laws, regulations, contracts, agreements, and grants. However, the objective of our audit will not be to provide an 6.7.d Packet Pg. 135 Attachment: Alpine County Transportation Development Act Funds Non-Transit Purposes TDA Fund Engagment Letter 2019 (Audit ---PAGE BREAK--- July 30, 2019 Page 3 opinion on overall compliance and we will not express such an opinion in our report on compliance issued pursuant to Government Auditing Standards. Management Responsibilities Management is responsible for designing, implementing, establishing, and maintaining effective internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error, including evaluating and monitoring ongoing activities to help ensure that appropriate goals and objectives are met; following laws and regulations; and ensuring that management and financial information is reliable and properly reported. Management is also responsible for implementing systems designed to achieve compliance with applicable laws, regulations, contracts, and grant agreements. You are also responsible for the selection and application of accounting principles, for the preparation and fair presentation of the financial statements and all accompanying information in conformity with U.S. generally accepted accounting principles, and for compliance with applicable laws and regulations and the provisions of contracts and grant agreements. Management is also responsible for making all financial records and related information available to us and for the accuracy and completeness of that information. You are also responsible for providing us with access to all information of which you are aware that is relevant to the preparation and fair presentation of the financial statements, additional information that we may request for the purpose of the audit, and unrestricted access to persons within the government from whom we determine it necessary to obtain audit evidence. Your responsibilities include adjusting the financial statements to correct material misstatements and for confirming to us in the written representation letter that the effects of any uncorrected misstatements aggregated by us during the current engagement and pertaining to the latest period presented are immaterial, both individually and in the aggregate, to the financial statements taken as a whole. You are responsible for the design and implementation of programs and controls to prevent and detect fraud, and for informing us about all known or suspected fraud affecting the government involving management, employees who have significant roles in internal control, and others where the fraud could have a material effect on the financial statements. Your responsibilities include informing us of your knowledge of any allegations of fraud or suspected fraud affecting the government received in communications from employees, former employees, grantors, regulators, or others. In addition, you are responsible for identifying and ensuring that the government complies with applicable laws, regulations, contracts, agreements, and grants and for taking timely and appropriate steps to remedy fraud and noncompliance with provisions of laws, regulations, contracts or grant agreements, or abuse that we report. Management is responsible for establishing and maintaining a process for tracking the status of audit findings and recommendations. Management is also responsible for identifying and providing report copies of previous financial audits, attestation engagements, performance audits or other studies related to the objectives discussed in the Audit Objectives section of this letter. This responsibility includes relaying to us corrective actions taken to address significant findings and recommendations resulting from those audits, attestation engagements, performance audits, or other studies. You are also responsible for providing management’s views on our current findings, conclusions, and recommendations, as well as your planned corrective actions, for the report, and for the timing and format for providing that information. Electronic Data Communication and Storage and Use of Third Party Service Provider In the interest of facilitating our services to the TDA Fund, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the TDA Fund may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same. 6.7.d Packet Pg. 136 Attachment: Alpine County Transportation Development Act Funds Non-Transit Purposes TDA Fund Engagment Letter 2019 (Audit ---PAGE BREAK--- July 30, 2019 Page 4 You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Engagement Administration, Fees and Other We understand that your employees will prepare all cash, accounts receivable, or other confirmations we request and will locate any documents selected by us for testing. We will schedule the engagement based in part on deadlines, working conditions, and the availability of your key personnel. We will plan the engagement based on the assumption that your personnel will cooperate and provide assistance by performing tasks such as preparing requested schedules, retrieving supporting documents, and preparing confirmations. If, for whatever reason, your personnel are unavailable to provide the necessary assistance in a timely manner, it may substantially increase the work we have to do to complete the engagement within the established deadlines, resulting in an increase in fees over our original fee estimate. The audit documentation for this engagement is the property of Price Paige & Company and constitutes confidential information. However, subject to applicable laws and regulations, audit documentation and appropriate individuals will be made available upon request and in a timely manner to your cognizant agency or its designee. We will notify you of any such request. If requested, access to such audit documentation will be provided under the supervision of Price Paige & Company personnel. Furthermore, upon request, we may provide copies of selected audit documentation to your cognizant or its designee. The cognizant agency or its designee may intend or decide to distribute the copies or information contained therein to others, including other governmental agencies. The audit documentation for these engagements will be retained for a minimum of seven years after the report release date. Henry Oum, CPA, is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. Our fee for the TDA Fund audit for the year ending June 30, 2019 is $700. Our fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you before we incur the additional costs. Our fees for these services will be billed at the hourly billing rates for the individual involved, plus out-of-pocket expenses. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. We will issue a billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred. If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties. All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and 6.7.d Packet Pg. 137 Attachment: Alpine County Transportation Development Act Funds Non-Transit Purposes TDA Fund Engagment Letter 2019 (Audit ---PAGE BREAK--- July 30, 2019 Page 5 Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE EVENT OF A DISPUTE OVER FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT TO HAVE THE DISPUTE DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION. We appreciate the opportunity to be of service to you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please return a signed copy to us via email or regular mail at your earliest convenience. Very truly yours, Henry Oum, CPA Price Paige & Company - - - - - RESPONSE: This letter correctly sets forth the understanding of the Transportation Development Act Funds Non-Transit Purposes of the County of Alpine, California. Management Signature Title Date Governance Signature Title Date 6.7.d Packet Pg. 138 Attachment: Alpine County Transportation Development Act Funds Non-Transit Purposes TDA Fund Engagment Letter 2019 (Audit ---PAGE BREAK--- July 30, 2019 Lowell Black, Director of Finance and Board Chair County of Alpine PO Box 387 Markleeville, California 96120 RE: Treasury Oversight Committee We are pleased to confirm our understanding of the nature and limitations of the services we are to provide for the County of Alpine Treasury Oversight Committee for the fiscal year ending June 30, 2019. We will examine the County’s compliance with the Treasury Oversight Committee provisions contained in Sections 27130-27137 of the California Government Code for the fiscal year ending June 30, 2019. Our engagement to perform this compliance audit will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The County’s management is responsible for compliance with those requirements. Our responsibility will be to express an opinion on the County’s compliance based on our examination. We will not audit, verify or confirm the existence of the investments as this is not within the scope of this engagement and is normally included as part of the County’s annual financial audit. Rather, the sole purpose of this examination will be to determine compliance with the requirements specified in the Government Code Sections. Our examination will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants and will include examining, on a test basis, evidence about the Treasury management’s compliance with those requirements and performing such other procedures as we consider necessary in the circumstances. Our examination will not provide a legal determination on compliance with specified requirements. We will issue a written report upon completion of our examination. Our report will be addressed to the Members of the Treasury Oversight Committee of the County of Alpine. We cannot provide assurance that an unmodified opinion will be expressed. Circumstances may arise in which it is necessary for us to modify our opinion. If our opinion is other than unmodified, we will discuss the reasons with you in advance. If, for any reason, we are unable to complete the examination or are unable to form or have not formed an opinion, we may decline to express an opinion or may withdraw from this engagement. Because of the inherent limitation of an examination engagement, together with the inherent limitations of the internal control, an unavoidable risk exists that some material misstatements may not be detected, even though the examination is properly planned and performed in accordance with the attestation standards. We will plan and perform the examination to obtain reasonable assurance about whether the County’s compliance with the Treasury Oversight Committee provisions contained in Sections 27130-27137 of the California Government Code is free from material misstatement, based on attestation standards established by 6.7.e Packet Pg. 139 Attachment: Alpine County TOC eng letter examination 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 2 the American Institute of Certified Public Accountants. Our engagement will not include a detailed inspection of every transaction and cannot be relied on to disclose all material errors, or known and suspected fraud or noncompliance with laws and regulations, or internal control deficiencies, that may exist. However, we will inform you of any known and suspected fraud and noncompliance with laws or regulations, internal control deficiencies identified during the engagement, and uncorrected misstatements that come to our attention unless clearly trivial. We understand that you will provide us with the information required for our examination and that you are responsible for the accuracy and completeness of that information. We may advise you about appropriate criteria, but the responsibility for the subject matter remains with you. You are responsible for the presentation of the County’s compliance with the Treasury Oversight Committee provisions in accordance with the attestation standards established by the American Institute of Certified Public Accountants, and for selecting the criteria and determining that such criteria are appropriate for your purposes. You are responsible, and agree to provide us with, a written assertion about whether the County’s compliance with the Treasury Oversight Committee provisions is presented in accordance with attestation standards established by the American Institute of Certified Public Accountants. Failure to provide such an assertion will result in our withdrawal from the engagement. You are responsible for providing us with access to all information of which you are aware that is relevant to the measurement, evaluation, or disclosure of the subject matter; additional information that we may request for the purpose of the examination; and unrestricted access to persons within the County whom we determine it necessary to obtain evidence. At the conclusion of the engagement, you agree to provide with certain written representations in the form of a representation letter. Electronic Data Communication and Storage and Use of Third Party Service Provider In the interest of facilitating our services the County, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the County may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same. You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Engagement Administration, Fees and Other Henry Oum, CPA, is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. The audit documentation for this engagement will be retained for a minimum of seven years after the report release date. 6.7.e Packet Pg. 140 Attachment: Alpine County TOC eng letter examination 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 3 Our fee for the Treasury Oversight Committee compliance examination for the year ending June 30, 2019 is not expected to exceed $2,948. Our fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you before we incur the additional costs. Our fees for these services will be billed at the hourly billing rates for the individual involved, plus out-of-pocket expenses. We will issue a billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred. If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties. All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE EVENT OF A DISPUTE OVER FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT TO HAVE THE DISPUTE DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION. We appreciate the opportunity to assist you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please return a signed copy to us via email or regular mail at your earliest convenience. If the need for additional procedures arises, our agreement with you will need to be revised. It is customary for us to enumerate these revisions in an addendum to this letter. If additional specified parties of the report are added, we will require that they acknowledge in writing their responsibility for the sufficiency of procedures. Very truly yours, Henry Oum, CPA Price Paige & Company - - - - - RESPONSE: This letter correctly sets forth the understanding of County of Alpine for the Agreed-Upon Procedures. Management Signature Title Date 6.7.e Packet Pg. 141 Attachment: Alpine County TOC eng letter examination 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Lowell Black, Director of Finance County of Alpine PO Box 387 Markleeville, California 96120 RE: Agreed-Upon Procedures for the Appropriations Limit (GANN) We are pleased to confirm our understanding of the nature and limitations of the services we are to provide for the County of Alpine for the Appropriations Limit Calculations for the County of Alpine and County Service Area #1 for the fiscal year ending June 30, 2019. We will apply the agreed-upon procedures, which the County has specified, to the Appropriations Limit Worksheet. Our engagement to apply agreed-upon procedures will be conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. The sufficiency of the procedures is solely the responsibility of those parties specified in the report, and we will require an acknowledgement in writing of that responsibility. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. If, for any reason, we are unable to complete the procedures, we will describe any restrictions on the performance of the procedures in our report, or will not issue a report as a result of this engagement. Our engagement will be designed to perform the following agreed-upon procedures: 1. We will obtain the Appropriations Limitation Worksheet and determine that the 2019-18 Appropriations Limit and annual adjustment factors were adopted by Resolution of the County Board of Supervisors. We will also determine that the County population and inflation options were selected by a recorded vote of the Board of Supervisors. 2. We will add last year’s limit to total adjustments and compare the resulting amount to this year’s limit. 3. We will compare the current year information presented in the Appropriations Limit Worksheet to the other worksheets described in #1 above. 4. We will compare the prior year appropriations limit presented in the Appropriations Limit Worksheet to the prior year appropriations limit adopted by the County Board of Supervisors to the prior year. Because these agreed-upon procedures do not constitute an examination, we will not express an opinion on the Appropriations Limit. In addition, we have no obligation to perform any procedures beyond those listed above. 6.7.f Packet Pg. 142 Attachment: Alpine County GANN AUP eng letter 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 2 We will issue a written report upon completion of our engagement that lists the procedures performed and our findings. Our report will be addressed to the Board of Supervisors of the County of Alpine. If, for any reason, we are unable to complete any of the procedures, we will describe in our report any restrictions on the performance of the procedures, or not issue a report and withdraw from this engagement. You understand that the report is intended solely information and use of the County and should not be used by anyone other than these specified parties. Our report will contain a paragraph indicating that had we performed additional procedures, other matters might have come to our attention that would have been reported to you. An agreed-upon procedures engagement is not designed to detect instances of fraud or noncompliance with laws or regulations; however, we will communicate to you any known and suspected fraud and noncompliance with laws or regulations affecting the GANN Appropriations Limit that come to our attention. In addition, if, in connection with this engagement, matters come to our attention that contradict the Appropriations Limit, we will disclose those matters in our report. Such disclosures, if any, may not necessarily include all matters that might have come to our attention had we not performed additional procedures or an examination or review. You are responsible for the presentation of the agreed-upon procedures report on the County’s Appropriations Limit in accordance with attestation standards established by the American Institute of Certified Public Accountants; and for selecting the criteria and determining that such criteria are appropriate for your purposes. You are also responsible for and agree to provide us with a written assertion about the County’s Appropriations Limit. In addition, you are responsible for providing us with access to all information of which you are aware that is relevant to the performance of the agreed-upon procedures on the subject matter, additional information that we may request for purpose of performing the agreed-upon procedures, and unrestricted access to persons within the entity from whom we determine it necessary to obtain evidence relating to performing those procedures. Electronic Data Communication and Storage and Use of Third Party Service Provider In the interest of facilitating our services to the County, we may communicate by facsimile transmission, send data over the Internet, store electronic data via computer software applications hosted remotely on the Internet, or allow access to data through third-party vendors’ secured portals or clouds. Electronic data that is confidential to the County may be transmitted or stored using these methods. We may use third-party service providers to store or transmit this data, such as providers of tax return preparation and document management software. In using these data communication and storage methods, our firm employs measures designed to maintain data security. We use reasonable efforts to keep such communications and data access secure in accordance with our obligations under applicable laws and professional standards. We also require all of our third-party vendors to do the same. You recognize and accept that we have no control over the unauthorized interception or breach of any communications or data once it has been sent or has been subject to unauthorized access, notwithstanding all reasonable security measures employed by us or our third-party vendors, and consent to our use of these electronic devices and applications and submission of confidential client information to third-party service providers during this engagement. With regard to the electronic dissemination of audited financial statements, including financial statements published electronically on your website, you understand that electronic sites are a means to distribute information and, therefore, we are not required to read the information contained in these sites or to consider the consistency of other information in the electronic site with the original document. Engagement Administration, Fees and Other Henry Oum, CPA is the engagement partner and is responsible for supervising the engagement and signing the report or authorizing another individual to sign it. The audit documentation for this engagement will be retained for a minimum of seven years after the report release date. 6.7.f Packet Pg. 143 Attachment: Alpine County GANN AUP eng letter 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- July 30, 2019 Page 3 At the conclusion of our engagement, we will require certain written representations in the form of a representation letter from management that, among other things, will confirm management’s responsibility for the County’s Appropriations Limit in accordance with attestation standards established by the American Institute of Certified Public Accountants. Our fee for the County’s agreed-upon procedures report for the year ending June 30, 2019 is not expected to exceed $697. Our fee estimate is based on anticipated cooperation from your personnel and the assumption that unexpected circumstances will not be encountered during the audit. If significant additional time is necessary, we will discuss it with you before we incur the additional costs. Our fees for these services will be billed at the hourly billing rates for the individual involved, plus out-of-pocket expenses. Our standard hourly rates vary according to the degree of responsibility involved and the experience level of the personnel assigned to your audit. We will issue a billing statement for the work completed in that month. Payments for services are due when rendered and interim billings may be submitted as work progresses and expenses are incurred. If any dispute pertaining to our work product arises among the parties hereto, the parties agree first to try in good faith to settle the dispute by mediation administered by the American Arbitration Association under its Rules for Professional Accounting and Related Services Disputes before resorting to litigation. The costs of any mediation proceeding shall be shared equally by all parties. All work will be suspended if your account becomes 90 days past due. No work will be resumed until your account is fully paid. You acknowledge and agree that in the event we stop work or withdraw from this engagement as a result of your failure to pay on a timely basis for services rendered as required by this engagement letter, we shall not be liable for any damages that occur as a result of our ceasing to render services. Client and accountant both agree that any dispute over fees charged by the accountant to the client will be submitted for resolution by arbitration in accordance with the Rules for Professional Accounting and Related Services Disputes of the American Arbitration Association. Such arbitration shall be binding and final. IN AGREEING TO ARBITRATION, WE BOTH ACKNOWLEDGE THAT, IN THE EVENT OF A DISPUTE OVER FEES CHARGED BY THE ACCOUNTANT, EACH OF US IS GIVING UP THE RIGHT TO HAVE THE DISPUTE DECIDED IN A COURT OF LAW BEFORE A JUDGE OR JURY AND INSTEAD WE ARE ACCEPTING THE USE OF ARBITRATION FOR RESOLUTION. We appreciate the opportunity to assist you and believe this letter accurately summarizes the significant terms of our engagement. If you have any questions, please let us know. If you agree with the terms of our engagement as described in this letter, please return a signed copy to us via email or regular mail at your earliest convenience. If the need for additional procedures arises, our agreement with you will need to be revised. It is customary for us to enumerate these revisions in an addendum to this letter. If additional specified parties of the report are added, we will require that they acknowledge in writing their responsibility for the sufficiency of procedures. Very truly yours, Henry Oum, CPA Price Paige & Company - - - - - RESPONSE: This letter correctly sets forth the understanding of County of Alpine for the Agreed-Upon Procedures. Management Signature Title Date 6.7.f Packet Pg. 144 Attachment: Alpine County GANN AUP eng letter 2019 (Audit Engagement Letters Price Paige & Company) ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Nichole Williamson, CAO/HHS Director DATE OF MEETING: September 3, 2019 PREPARED BY: Teola Tremayne, County Clerk TITLE: Continued discussion of the status and progress of the Alpine County Behavioral Health Services building project Update. (Ref. 03/05/2019 and continuing quarterly through completion and close out of the project) SUMMARY: RECOMMENDED ACTION: ISSUE STATEMENT AND DISCUSSION: FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year 3) Total Anticipated Cost Annual Year (Not Applicable) $0.00 $0.00 $0.00 SOURCE Unanticipated Revenue From Contingency Other: $0.00 $0.00 $0.00 FUNDING SOURCE: 8.1 Packet Pg. 145 ---PAGE BREAK--- INSTRUCTIONS TO CLERK: 8.1 Packet Pg. 146 ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Teola Tremayne, County Clerk DATE OF MEETING: September 3, 2019 PREPARED BY: Teola Tremayne, County Clerk TITLE: Presentation by the Alpine County Historical Society regarding the Markleeville Living History Walk. SUMMARY: On June 22, 2019, the Alpine County Historical Society presented a Markleeville Living History Walk. A multitude of characters included: Rich Harvey - Dr. Sparham Jane Sweeney – Maria Mayo Mike Olson - O.F. Thornton Matt Tremayne - Butcher M. Peltier Barbara Howard - Hurdy Girl Tatum Dobyns – Lucille Chain Ron Hames - Judge Arnot Jim Holdridge - Simon Newman Don Jardine - R.M. Folger Becky Hames - Ileen Price Long Rick Stephens - John Ellis Teola Tremayne - Clara Barrett RECOMMENDED ACTION: None ISSUE STATEMENT AND DISCUSSION: FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year (Not Applicable) $0.00 $0.00 SOURCE Unanticipated Revenue From Contingency $0.00 $0.00 $0.00 9.1 Packet Pg. 147 ---PAGE BREAK--- 3) Total Anticipated Cost Annual Year $0.00 Other: FUNDING SOURCE: INSTRUCTIONS TO CLERK: 9.1 Packet Pg. 148 ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Ron Hames, Supervisor District 2 DATE OF MEETING: September 3, 2019 PREPARED BY: PJ Griffin, Assistant County Clerk TITLE: Request adoption of a resolution proclaiming Saturday, September 21, 2019, as “Markleeville Creek Day” SUMMARY:The Alpine Watershed Group is holding the annual Markleeville Creek Day on Saturday, September 21, 2019, from 9:00 a.m. - 2:00 p.m. The event focuses on river restoration work including stream bank stabilization, invasive weed removal, and trash clean-up. Participants will meet at the Markleeville Library Park at 9 a.m., divide into work groups, and head out to project sites. There will be hands-on projects and educational activities for all ages. This event is free and all are welcome to attend. Registration is requested and can be accessed by contacting Taylor Norton at [EMAIL REDACTED]. RECOMMENDED ACTION: ISSUE STATEMENT AND DISCUSSION: FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year 3) Total Anticipated Cost Annual Year (Not Applicable) $0.00 $0.00 $0.00 SOURCE Unanticipated Revenue From Contingency Other: $0.00 $0.00 $0.00 FUNDING SOURCE: INSTRUCTIONS TO CLERK: Email to Taylor Norton <[EMAIL REDACTED]> ID 3268 9.2 Packet Pg. 149 ---PAGE BREAK--- RESOLUTION NO. RESOLUTION OF THE BOARD OF SUPERVISORS, COUNTY OF ALPINE, STATE OF CALIFORNIA PROCLAIMING SEPTEMBER 21, 2019 AS “MARKLEEVILLE CREEK DAY” WHEREAS, the health of Carson River Watershed is important to the well-being, recreation and economy of Alpine County; and WHEREAS, degradation of the stream habitat (either from natural or human-caused events) contributes to the erosion of stream banks resulting in the decline of water quality, increase in sediment loading to the river, de-stabilization of stream banks, and loss of riparian habitat; and WHEREAS, enhancing or re-vegetating stream banks helps to hold soil in place thereby reducing stream bank erosion, improving water quality by filtering pollutants, re-establishing riparian habitat and improving the habitat for fish and other wildlife; and WHEREAS, the involvement of community members in river restoration and protection projects increases awareness of such impacts and helps to create a sense of stewardship for the natural resources of the area; and WHEREAS, the Alpine Watershed Group, in coordination with the Carson Water Subconservancy District and other community partners and local citizens, has established “Markleeville Creek Day” as an annual event to restore and protect the watersheds of Alpine County by decreasing erosion, preventing pollution, and educating the community about healthy river systems. NOW THEREFORE BE IT RESOLVED that the Board of Supervisors of the County of Alpine, State of California, do hereby proclaim Saturday, September 21, 2019 as “Markleeville Creek Day” and encourage each member of the community to gather on that day to participate in restoration activities and celebrate healthy watersheds. PASSED AND ADOPTED by the Board of Supervisors of the County of Alpine, State of California, this 3rd day of September, 2019, by the following vote: David Griffith, Chair Board of Supervisors, County of Alpine, State of California 9.2 Packet Pg. 150 ---PAGE BREAK--- ATTEST: APPROVED AS TO FORM: Teola L. Tremayne, County Clerk Margaret Long, County Counsel & Ex Officio Clerk to the Board of Supervisors By: Patricia Griffin, Assistant County Clerk 9.2 Packet Pg. 151 ---PAGE BREAK--- AGENDA TRANSMITTAL TO: Board of Supervisors FROM: Jeff McKay, Deputy Director of HHS DATE OF MEETING: September 3, 2019 PREPARED BY: Janel Morales, Fiscal and Technical Specialist TITLE: Request approval of transfer of funds from 522.522.59500-952 and 523.523.59500.952 (Social Services Realignment transfer out) into 186.186.38104.000 (Social Services operating transfer in) in the total amount of $192,490.00 ($61,654 from 522.522.59500.952 and $130,836 from 523.523.59500.952). Authorize the Finance Department to increase the appropriation in 522.522.59500.952 by $61,654 and in 523.523.59500.952 by $130,836; authorize the Finance Department to increase the appropriation in 186.186.38104.000 by $192,490.00. (Requires 4/5 vote) SUMMARY: RECOMMENDED ACTION: Approve the request to appropriate additional realignment funds from 522.522.59500.952 in the amount of $61,654.00 and 523.523.59500.952 in the amount of $130,836.00 and to increase the appropriation in the amount of $192,490.00 to 186.186.38104.000 (Social Services Operating transfer in), then to approve the transfer request. (Requires a 4/5ths vote) ISSUE STATEMENT AND DISCUSSION: Due to unanticipated expenses, Health and Human Services did not appropriate adequate realignment funding in the 2018-2019 fiscal year to process the fourth quarter Social Services realignment transfer of $192,490.00. The quarterly realignment transfer reimburses the Social Services program expenses. FISCAL IMPACT: 1) Budgeted Current Fiscal Year 2) Total Anticipated Cost Current Year 3) Total Anticipated Cost Annual Year (Not Applicable) $0.00 $192,490 $192,490 SOURCE Unanticipated Revenue From Contingency Other: $0.00 $0.00 $0.00 FUNDING SOURCE: Social Services Realignment funds of 522 and 523 INSTRUCTIONS TO CLERK: 9.3 Packet Pg. 152