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February 4, 2011
David Houser
Auditor-Controller
Butte County Auditor Controller's Office
25 County Center Drive
Oroville, CA 95965
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Re: Audit of Mandated Cost Claims for the Child Abduction and Recovery Prog~
For the Period of 7uly 1, 2006, through June 30, 2009
Dear Mr. Houser:
This letter conf rms that Lisa Kearney has scheduled an audit of Butte County's
legislatively mandated Child Abduction and Recovery Program cost claims filed for fiscal year
(FY) 2006-07, FY 2007-08, and FY 2008-09. Government Code sections 12410, 1755$.5, and
17561 provide the authority for this audit. The entrance conference is scheduled for Monday,
March 7, 2011, at 9:00 a.m. We will begin audit fieldwork after the entrance conference.
Please furnish working accommodations for and provide the necessary records {Iisted on
the Attachment) to the audit staff. If you have any questions, please call me at (916} 323-2368.
Sincerely,
~Wi
STEVE VAN ZEE, Au ' onager
Mandated Cost Audits Bureau
Division of Audits
SVZ/sk
Attachment
9192
,. MAILING ADDRESS P.Q. Box 942$50, Sacramento, CA 94250-5874
SACRAMENTO 3301 G Street, Suite 700, Sacramento, CA 95$16 (916} 324-$907
~ 1 `~ OS ANGELES 600 Corporate Pointe, Suite 1000, Culver City, CA 90230 (310) 342-5656
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David Houser
February 7, 20l 1
Page 2
cc: The Honorable Steve Lambert
Chairperson of the Board of Supervisors
Butte County
Michael Ramsey, District Attorney
Butte County District Attorney's Office
Constance Carter, Chief, Administration
Butte County District Attorney's Office
Jeff Carasone, Principal Program Budget Analyst (via e-mail)
Department of Finance
Jay LaI, Manager (via a-mail)
Division of Accounting and Reporting, State Controller's Office
Jim L. Spano, Bureau Chief (via e-mail)
Division of Audits, State Controller's Office
Lisa Kearney, Auditor-in-Charge {via a-mail)
Division of Audits, State Controller's Off ce
Child Abduction and Recovery
Records Request for Mandated Cost Program
FY 2006-07, FY 2007-OS, and FY 2008-09
1. Copy of claims filed for the mandated cost program
2. Copy of external and internal audit reports performed on the mandated cost program
3. Organization charts for the county effective during the audit period, showing employee
names and position titles
4. Chart of accounts
5. Worksheets that support the productive hourly rate used, including support for benefit rates
6. Documentation that supports the indirect cost rate proposal (ICRP)
7. Employee time sheets or time logs
S. Access to payroll records showing employee salaries and benefits paid during the audit
period
4. Access to general ledger accounts that support disbursements
10. Documentation that supports amounts received from other funding sources
11. Copies of invoices and other documents necessary to support costs claimed
12. List of child abduction cases for each f scal year
13. Access to case files