CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
FOR THE YEAR ENDED JUNE 30, 2021
This Page Left Intentionally Blank
i
CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
FOR THE YEAR ENDED JUNE 30, 2021
Table of Contents
Page
INTRODUCTORY SECTION:
Table of Contents .......................................................................................................................................... i FINANCIAL SECTION:
Independent Auditor’s Report ................................................................................................................. 1 Basic Financial Statements
Statement of Net Position and Governmental Fund Balance Sheet ..................................................... 3 Statement of Activities and Governmental Fund Revenues, Expenditures and Changes in Fund Balance .................................................................................... 4 Notes to Financial Statements ............................................................................................................... 5 Supplementary Information
Schedule of Federal and State Awards ............................................................................................ 10 Combining Statement of Activities and Governmental Fund Revenues, Expenditures, and Change in Fund Balance .................................................................................. 11 Schedule of Expenditures by State Categories ................................................................................... 12 Reconciliation of CDE and GAAP Expenditure Reporting ............................................................. 13 Schedule of Claimed Equipment Expenditures .................................................................................. 14 Schedule of Claimed Expenditures for Renovation and Repairs ..................................................... 15 Schedule of Claimed Administrative Costs ........................................................................................ 16 Audited Attendance and Fiscal Report/Audited Fiscal Reports CSPP-0009 – California State Preschool Programs ........................................................................ 17 Center Based Programs – Summary of Meals Reported ................................................................. 25 Schedule of CACFP Reported, Adjusted and Allowed Enrollment ............................................... 31 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Preformed in Accordance with Government Auditing Standards ....................................................................... 33 Schedule of Findings and Questioned Costs ....................................................................................... 35 This Page Left Intentionally Blank
INDEPENDENT AUDITOR’S REPORT
To the Honorable Mayor and Members of the City Council
Emeryville Child Development Center
City of Emeryville, California
Report on the Financial Statements
We have audited the accompanying financial statements of the Emeryville Child Development Center (the Center) of the City of Emeryville, California, as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the Center’s basic financial statements as listed in the Table of Contents.
Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error.
Auditor’s Responsibility
Our responsibility is to express opinions on these financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error.
In making those risk assessments, the auditor considers internal control relevant to the Center’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Center’s internal control. Accordingly, we express no such opinion. 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 believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
1 Opinions
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Center as of June 30, 2021, and changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Other Matters
Other Information
Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Center’s basic financial statements as a whole. The Supplementary Information as listed in the Table of Contents are presented for purposes of additional analysis and are not required parts of the basic financial statements.
The Supplementary Information as listed in the Table of Contents is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and in conformity with the CDE Audit Guide, issued by the California Department of Education, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the basic financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated November 10, 2021 on our consideration of the Center’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Center’s internal control over financial reporting and compliance.
Pleasant Hill, California
November 10, 2021
2 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
STATEMENT OF NET POSITION AND GOVERNMENTAL FUND BALANCE SHEET JUNE 30, 2021
Governmental Statement of
Fund Reclassifications Net Position
Assets
Cash and investments $ 335,367 $ - $ 335,367
Accounts receivable 100,000 100,000
Due from other governments
Interest receivable 121 1210
Total Assets - 435,488 435,488
Liabilities and Fund Balance
Liabilities
Accounts payable $31,502 $31,502
Total Liabilities 31,502 - 31,502
Fund Balances
Fund balances:
Restricted:
Child development 403,986 (403,986) -
Total Fund Balances 403,986 (403,986) - 0 0
Total Liabilities and Fund Balance $ 435,488
Net Position
Restricted for child development 403,986 403,986
Total Net Position $ - $ 403,986
See accompanying notes to financial statements
3 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
STATEMENT OF ACTIVITIES AND GOVERNMENTAL FUND REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED JUNE 30, 2021
Governmental Statement of
Fund Reclassifications Activities
REVENUES
Restricted:
Grants:
State Department of Education
Current Year Contract 286,320 $ - $ $ 286,320
Prior Year Contract 12,069 12,069
Child Care Food Program 12,425 12,425
Quality Counts Grant 21,053 (6,276) 14,777
Unrestricted:
City of Emeryville General Fund Contribution 1,500,000 1,500,000 Parent fees: - -
Subsidy child 8,374 8,374
Full cost child 661,113 661,113
Other revenue and donations 5,157 5,157
Total Revenues 2,506,511 (6,276) 2,500,235
Expenditures/Expenses
Certificated personnel salaries 717,469 717,469
Classified personnel salaries 402,098 402,098
Employee benefits 839,947 839,947
Books and supplies 311 311
Services other than operating expenses 313,593 313,593
Total Expenditures/Expenses 2,273,418 - 2,273,418
Deficiency of Revenues Under Expenditures 233,093 (6,276) 226,817 Fund Balance/Net Position
Beginning of year 170,893 6,276 177,169
End of year $ 403,986 $ - $ 403,986
See accompanying notes to financial statements
4 CITY OF EMERYVILLE
CHILD DEVELOPMENT CENTER
Notes to the Basic Financials Statements
For the Year Ended June 30, 2021
NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES a. The Financial Reporting Entity
The Emeryville Child Development Center (the Center) is a special revenue fund of the City of Emeryville, California (the City) to provide educational programs and care for children participating in the program. Families of participating children pay a fee for these services which are subsidized by the City and by grants from the California State Department of Education, Office of Child Development.
The City is a municipal corporation and is exempt from federal and state income taxes.
Accordingly, a provision for such taxes has not been made in the accompanying financial statements.
The Financial Accounting Standards Board, which determines accounting principles for nonprofit organizations, and the Government Accounting Standards Board, which determines accounting principles for governmental organizations, have agreed that organizations should be considered "governmental organizations" if its fund balance reverts to a government upon dissolution. Program operations are partially financed by transfers from the City and upon dissolution, any remaining fund balance would revert to the City, which is a government. b. Government Wide and Fund Financial Statements
The government wide financial statements (i.e., the statement of net position and the statement of activities) report information on all of the non-fiduciary activities of the primary government. The primary government is reported separately from certain legally separate component units for which the primary government is financially accountable.
The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment.
c. Measurement Focus, Basis of Accounting and Financial Statement Presentation The government wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows.
Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the government considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.
5 CITY OF EMERYVILLE
CHILD DEVELOPMENT CENTER
Notes to the Basic Financials Statements
For the Year Ended June 30, 2021
NOTE 1 – ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued)
d. Assets, Liabilities and Net Position or Equity
1. Cash and Investments
The Center's cash and cash equivalents are considered to be cash on hand, demand deposits and short-term investments with original maturities of three months or less from the date of acquisition.
Investments are reported at fair value. The State Treasurer's Investment Pool operates in accordance with appropriate State laws and regulations. The reported value of the pool is the same as the fair value of the pool shares.
2. Receivables and Payables
All trade receivables are shown net of an allowance for uncollectibles.
3. Accumulated Unpaid Vacation and Sick Leave
In the event of termination, an employee is paid for accumulated vacation days up to the equivalent of 50 days of vacation or twice the annual rate of accrual. Employees hired prior to November 1, 2014 are entitled to compensation for 60% of accumulated sick leave up to 120 days upon termination. Employees hired on or after November 1, 2014 are entitled to compensation for 30% of accumulated sick leave up to 120 days after 10 years of continuous services. Accumulated unpaid employee vacation and sick leave benefits related to the Center are recognized as a liability of the City of Emeryville and are not reflected in the accompanying financial statements.
4. Reserve Account
The Center's California State Preschool program is eligible to retain a portion of unearned grant funds received from the State. The reserve account is subject to terms, conditions and limitations of the grant agreement and is retained by the Center. Reserve account balances, if any, are reported as a reservation of fund balance at year end. During the year ended June 30, 2021, the Center had no reserve account activity nor were reserve account funds held by the Center as of year-end.
5. Rent Expenses
The Center is located in a City owned building and was not charged rent.
6. Other Revenue
Interest revenue on pooled investment accounts are recorded as other revenue. 6 CITY OF EMERYVILLE
CHILD DEVELOPMENT CENTER
Notes to the Basic Financials Statements
For the Year Ended June 30, 2021
NOTE 2 - CASH AND INVESTMENTS
Cash and investments reported in the accompanying financial statements consisted of the following:
Cash and investments $ 335,367
The Center's funds are pooled with the City of Emeryville's cash and investments in order to generate optimum interest income. The information required by GASB Statement No. 40, Deposit and Investment Risk Disclosures, related to authorized investments, credit risk, etc. is available in the annual report of the City.
NOTE 3 - REVENUES
The City of Emeryville General Fund Contribution of $1,500,000 represents Measure F sales tax funds transferred through the General Fund to the Child Development Special Revenue Fund to support early childhood education programs.
NOTE 4 - CONTINGENCY
The Center's California State Preschool program is subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time.
7 This Page Left Intentionally Blank
SUPPLEMENTARY INFORMATION
CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF FEDERAL AND STATE AWARDS
FOR THE YEAR ENDED JUNE 30, 2021
Program
CFDA
Number
Grantor's
Number Federal State Total Federal State Total
U.S. Department of Agriculture, passed through
State of California, Department of Education:
Child Nutrition and Food Distribution Division
Child and Adult Care Food Program 10.558 01-1903-3A 12,425$ -$ 12,425 $ $ 12,425 $ - 12,425 $ State of California Department of Education
Child State Preschool Program CSPP-9008 12,069 12,069 12,069 12,069 Child State Preschool Program CSPP-0009 286,320 286,320 286,320 286,320 Total Federal and State Awards 12,425$ 298,389$ $ 310,814 $ 12,425 $ 298,389 $ 310,814 Award Amount Expenditures
10 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
COMBINING STATEMENT OF ACTIVITIES AND GOVERNMENTAL FUND REVENUES,
EXPENDITURES AND CHANGES IN FUND BALANCE
FOR THE YEAR ENDED JUNE 30, 2021
CSPP - 0009
Revenues and Support
Restricted:
Grants:
State Department of Education
Current Year Contract 286,320 $
Prior Year Contract 12,069
Child Care Food Program 12,425
Quality Counts Grant 21,053
Unrestricted:
City of Emeryville General Fund Contribution (Note 3) 1,500,000 Parent fees:
Subsidy child 8,374
Full cost child 661,113
Other revenue and donations 5,157
Total Revenues 2,506,511
Expenditures/Expenses
Certificated personnel salaries 717,469
Classified personnel salaries 402,098
Employee benefits 839,947
Books and supplies 311
Services other than operating expenses 313,593
Total Expenditures/Expenses 2,273,418
Changes in Net Position $ 233,093
11 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF EXPENDITURES BY STATE CATEGORIES
FOR THE YEAR ENDED JUNE 30, 2021
CSPP-0009
EXPENDITURES*
1000 Certified salaries $ 717,469
2000 Classified salaries 402,098
3000 Employee benefits 839,947
4000 Books and supplies 311
5000 Services and other operating expenditures 313,593
Total Expenditures Claimed for Reimbursement 2,273,418
Total Expenditures $ 2,273,418
* We have examined the claims filed for reimbursement and the original records supporting the transactions recorded under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for reimbursement, reasonable, necessary, and adequately supported, according to governing laws, regulations, and contract provisions. 12 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
RECONCILIATION OF CDE AND GAAP EXPENSE REPORTING
FOR THE YEAR ENDED JUNE 30, 2021
CSPP-0009
Schedule of Expenditure by State Categories (CDE) $ 2,273,418 Adjustment to Reconcile Differences in Reporting -
Combining Statement of Activities (GAAP) $ 2,273,418
13 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CLAIMED EQUIPMENT EXPENDITURES
FOR THE YEAR ENDED JUNE 30, 2021
Reimbursable Equipment Expenditures CSPP-0009
None $ -
Total $ -
14 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CLAIMED EXPENDITURES FOR RENOVATIONS AND REPAIRS FOR THE YEAR ENDED JUNE 30, 2021
Reimbursable Expenditures for Renovations and Repairs CSPP-0009 None $ -
Total $ -
15 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CLAIMED ADMINISTRATIVE COSTS
FOR THE YEAR ENDED JUNE 30, 2021
Reimbursable Administrative Costs CSPP-0009
Administrative Costs
Salaries and Benefits $ 127,878
Services and other operating expenses 21,000
Total $ 148,878
16 California Department of Education
Audited Attendance and Fiscal Report for California State Preschool ProgramsA U D 8501 Page 1 of 8 Fiscal Year EndingContract NumberVendor Code
Full Name of Contractor
Section 1 - Days of Enrollment Certified Children
Enrollment Category
Column A
Cumulative
CDNFS 8501
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
Three Years and Older Full-time-plus 1.1800Three Years and Older Full-time 1.0000Three Years and Older Three-quarters-time 0.7500Three Years and Older One-half-time 0.6193Exceptional Needs Full-time-plus 1.8172Exceptional Needs Full-time 1.5400Exceptional Needs Three-quarters-time 1.1550Exceptional Needs One-half-time 0.9537Limited and Non-English Proficient Full-time-plus 1.2980Limited and Non-English Proficient Full-time 1.1000Limited and Non-English Proficient Three-quarters-time 0.8250Limited and Non-English Proficient One-half-time 0.6193 Audit Report Page
June 30, 2021CSPP 00092178
Emeryville Child Development Center
0 2,773 2,773 2,773
0000000000
17 A U D 8501 Page 2 of 8 Contract Number
Full Name of Contractor
Section 1 - Days of Enrollment Certified Children (continued) Enrollment Category
Column A
Cumulative
CDNFS 8501
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
At Risk of Abuse or Neglect Full-time-plus 1.2980At Risk of Abuse or Neglect Full-time 1.1000At Risk of Abuse or Neglect Three-quarters-time 0.8250At Risk of Abuse or Neglect One-half-time 0.6193 Severely Disabled Full-time-plus 2.2774Severely Disabled Full-time 1.9300Severely Disabled Three-quarters-time 1.4475Severely Disabled One-half-time 1.1952
TOTAL DAYS OF ENROLLMENT N/A
DAYS OF OPERATION N/A N/A
DAYS OF ATTENDANCE N/A N/A
NO NON-CERTIFIED CHILDREN Check this box (omit pages 3 and 4) and continue to Revenue Section on page 5.
Audit Report Page
CSPP 0009
Emeryville Child Development Center
00000000
2,773 2,773 2,773
246 246
2,294 2,294
18 A U D 8501 Page 3 of 8 Contract Number
Full Name of Contractor
Section 2 - Days of Enrollment Non-Certified Children
Enrollment Category
Column A
Cumulative
CDNFS 8501
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
Toddlers (18 up to 36 months) Full-time-plus 2.1240Toddlers (18 up to 36 months) Full-time 1.8000Toddlers (18 up to 36 months) Three-quarters-time 1.3500Toddlers (18 up to 36 months) One-half-time 0.9900Three Years and Older Full-time-plus 1.1800Three Years and Older Full-time 1.0000Three Years and Older Three-quarters-time 0.7500Three Years and Older One-half-time 0.6193Exceptional Needs Full-time-plus 1.8172Exceptional Needs Full-time 1.5400Exceptional Needs Three-quarters-time 1.1550Exceptional Needs One-half-time 0.9537 Audit Report Page
CSPP 0009
Emeryville Child Development Center
00000
3,166 3,166 3,166
000000
19 A U D 8501 Page 4 of 8 Contract Number
Full Name of Contractor
Section 2 - Days of Enrollment Non-Certified Children (continued) Enrollment Category
Column A
Cumulative
CDNFS 8501
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
Limited and Non-English Proficient Full-time-plus 1.2980Limited and Non-English Proficient Full-time 1.1000Limited and Non-English Proficient Three-quarters-time 0.8250Limited and Non-English Proficient One-half-time 0.6193At Risk of Abuse or Neglect Full-time-plus 1.2980At Risk of Abuse or Neglect Full-time 1.1000At Risk of Abuse or Neglect Three-quarters-time 0.8250At Risk of Abuse or Neglect One-half-time 0.6193Severely Disabled Full-time-plus 2.2774Severely Disabled Full-time 1.9300Severely Disabled Three-quarters-time 1.4475Severely Disabled One-half-time 1.1952
TOTAL NON-CERTIFIED DAYS OF ENROLLMENT N/A
Audit Report Page
CSPP 0009
Emeryville Child Development Center
000000000000
3,166 3,166 3,166
20 A U D 8501 Page 5 of 8 Contract Number
Full Name of Contractor
Section 3 - Revenue
Revenue Category
Column A
Cumulative
CDNFS 8501
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Restricted Income - Child Nutrition ProgramsRestricted Income - County Maintenance of Effort (EC Section 8279)Restricted Income - Other:
Restricted Income - Subtotal
Transfer from Reserve - GeneralTransfer from Reserve - Professional Development Transfer from Reserve Total
Waived Family Fees for Certified Children (July - August)Family Fees Collected for Certified Children (September - June)Waived Family Fees for Certified Children (September - June) Family Fees for Certified Children (September - June) - Subtotal Interest Earned on Child Development Apportionment PaymentsUnrestricted Income - Fees for Non-Certified ChildrenUnrestricted Income - Head StartUnrestricted Income - Other:
Total Revenue
Comments:
Audit Report Page
CSPP 0009
Emeryville Child Development Center
12,425 12,42512,425 12,425
1,716 1,7168,374 8,3748,374 8,374
661,113 661,113681,912 681,912
21 A U D 8501 Page 6 of 8 Contract Number
Full Name of Contractor
Section 4 - Reimbursable Expenses
Expense Category
Column A
Cumulative
CDNFS 8501
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Direct Payments to Providers (FCCH only)1000 Certificated Salaries2000 Classified Salaries3000 Employee Benefits4000 Books and Supplies5000 Services and Other Operating Expenses6100/6200 Other Approved Capital Outlay6400 New Equipment (program-related)6500 Equipment Replacement (program-related)Depreciation or Use AllowanceStart-up Expenses (service level exemption)Budget Impasse CreditIndirect Costs (include in Total Administrative Cost)Non-Reimbursable (State use only) Total Reimbursable Expenses
Total Administrative Cost (included in Section 4 above) Total Staff Training Cost (included in Section 4 above) Approved Indirect Cost Rate:
NO SUPPLEMENTAL REVENUE / EXPENSES Check this box and omit page 7.
Audit Report Page
CSPP 0009
Emeryville Child Development Center
717,469 717,469402,098 402,098834,922 834,922
311 311
292,685 20,908 313,593
2,247,485 20,908 2,268,393
148,878 148,878
22 A U D 8501 Page 7 of 8 Contract Number
Full Name of Contractor
Section 5 - Supplemental Revenue
Supplemental Revenue Category
Column A
Cumulative
CDNFS 8501
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Enhancement FundingOther:
Other:
Total Supplemental Revenue
Section 6 - Supplemental Expenses
Supplemental Expense Category
Column A
Cumulative
CDNFS 8501
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
1000 Certificated Salaries2000 Classified Salaries3000 Employee Benefits4000 Books and Supplies5000 Services and Other Operating Expenses6000 Equipment / Capital OutlayDepreciation or Use AllowanceIndirect CostsNon-Reimbursable Supplemental Expenses Total Supplemental Expenses
Audit Report Page
CSPP 0009
Emeryville Child Development Center
14,777 14,77714,777 14,77714,777 14,77714,777 14,777
23 A U D 8501 Page 8 of 8 Contract Number
Full Name of Contractor
Section 7 - Summary
Summary Category
Column A
Cumulative
CDNFS 8501
Column B
Audit
Adjustments
Column C
Cumulative
per Audit
Total Certified Days of EnrollmentDays of OperationDays of AttendanceRestricted Program IncomeTransfer from ReserveFamily Fees for Certified Children (September - June)Interest Earned on Apportionment PaymentsDirect Payments to ProvidersStart-up Expenses (service level exemption)Total Reimbursable ExpensesTotal Administrative CostTotal Staff Training Cost Total Certified Adjusted Days of Enrollment Total Non-Certified Adjusted Days of Enrollment Independent auditor's assurances on agency's compliance with the contract funding terms and conditions and program requirements of the California Department of Education, Early Learning and Care Division:Eligibility, enrollment and attendance records are being maintained as required (select YES or NO from the drop-down box):
Reimbursable expenses claimed on page 6 are eligible for reimbursement, reasonable, necessary, and adequately supported (select YES or NO from the drop-down box):Include any comments in the comments box on page 5. If necessary, attach additional sheets to explain adjustments.
Audit Report Page
CSPP 0009
Emeryville Child Development Center
2,773 2,773
246 246
2,294 2,294
12,425 12,425
8,374 8,374
2,247,485 20,908 2,268,393
148,878 148,878
2,773 3,166
YesYes
24 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
CENTER BASED PROGRAMS - SUMMARY OF MEALS REPORTED
FOR THE YEAR ENDED JUNE 30, 2021
Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement July 2020
Breakfast
Full price/base rate 230 (32) 198 0.3200 63 0.0000 - 0.0000 - Reduced price 51 (51) - 1.5900 - 0.0000 - 0.0000 -
Free 69 (69) - 1.8900 - 0.0000 - 0.0000 -
Lunch
Full price/base rate 345 (147) 198 0.3300 65 0.0000 - 0.2450 49 Reduced price 76 (76) - 3.1100 - 0.0000 - 0.2450 -
Free 104 (104) - 3.5100 - 0.0000 - 0.2450 -
Supplement
Full price/base rate 338 (140) 198 0.0800 16 0.0000 - 0.0000 - Reduced price 75 (75) - 0.4800 - 0.0000 - 0.0000 -
Free 102 (102) - 0.9600 - 0.0000 - 0.0000 -
145 - 49
August 2020
Breakfast
Full price/base rate 194 (41) 153 0.3200 49 0.0000 - 0.0000 - Reduced price 43 (43) - 1.5900 - 0.0000 - 0.0000 -
Free 58 (58) - 1.8900 - 0.0000 - 0.0000 -
Lunch
Full price/base rate 289 (136) 153 0.3300 50 0.0000 - 0.2450 37 Reduced price 64 (64) - 3.1100 - 0.0000 - 0.2450 -
Free 87 (87) - 3.5100 - 0.0000 - 0.2450 -
Supplement
Full price/base rate 252 (99) 153 0.0800 12 0.0000 - 0.0000 - Reduced price 55 (55) - 0.4800 - 0.0000 - 0.0000 -
Free 76 (76) - 0.9600 - 0.0000 - 0.0000 -
112 - 37
Meals
Federal State
25 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement September 2020
Breakfast
Full price/base rate 225 (36) 189 0.3200 0.0000 60 0.0000 - - Reduced price 50 (50) 1.5900 - 0.0000 - 0.0000 - -
Free 68 (68) 1.8900 - 0.0000 - 0.0000 - -
Lunch
Full price/base rate 352 (163) 0.3300 189 0.0000 62 0.2450 - 46 Reduced price 77 (77) 3.1100 - 0.0000 - 0.2450 - -
Free 106 (106) 3.5100 - 0.0000 - 0.2450 - -
Supplement
Full price/base rate 331 (142) 0.0800 189 0.0000 15 0.0000 - - Reduced price 73 (73) 0.4800 - 0.0000 - 0.0000 - -
Free 99 (99) 0.9600 - 0.0000 - 0.0000 - -
138 - 46
October 2020
Breakfast
Full price/base rate 359 359 - 0.3200 0.0000 115 0.0000 - - Reduced price 36 36 - 1.5900 0.0000 57 0.0000 - -
Free 72 72 - 1.8900 0.0000 136 0.0000 - -
Lunch
Full price/base rate 586 586 - 0.3300 0.0000 193 0.2450 - 144 Reduced price 59 59 - 3.1100 0.0000 183 0.2450 - 14
Free 117 117 - 3.5100 0.0000 411 0.2450 - 29
Supplement
Full price/base rate 527 527 - 0.0800 0.0000 42 0.0000 - - Reduced price 53 53 - 0.4800 0.0000 25 0.0000 - -
Free 105 105 - 0.9600 0.0000 101 0.0000 - -
1,264 - 187
Meals
Federal State
26 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement November 2020
Breakfast
Full price/base rate 323 - 323 0.3200 103 0.0000 - 0.0000 - Reduced price 32 - 32 1.5900 51 0.0000 - 0.0000 -
Free 65 - 65 1.8900 123 0.0000 - 0.0000 -
Lunch
Full price/base rate 529 - 529 0.3300 175 0.0000 - 0.2450 130 Reduced price 53 - 53 3.1100 165 0.0000 - 0.2450 13
Free 106 - 106 3.5100 372 0.0000 - 0.2450 26
Supplement
Full price/base rate 393 - 393 0.0800 31 0.0000 - 0.0000 - Reduced price 39 - 39 0.4800 19 0.0000 - 0.0000 -
Free 78 - 78 0.9600 75 0.0000 - 0.0000 -
1,114 - 169
December 2020
Breakfast
Full price/base rate 309 - 309 0.3200 99 0.0000 - 0.0000 - Reduced price 31 - 31 1.5900 49 0.0000 - 0.0000 -
Free 62 - 62 1.8900 117 0.0000 - 0.0000 -
Lunch
Full price/base rate 523 - 523 0.3300 173 0.0000 - 0.2450 128 Reduced price 52 - 52 3.1100 162 0.0000 - 0.2450 13
Free 104 - 104 3.5100 365 0.0000 - 0.2450 25
Supplement
Full price/base rate 491 - 491 0.0800 39 0.0000 - 0.0000 - Reduced price 49 - 49 0.4800 24 0.0000 - 0.0000 -
Free 98 - 98 0.9600 94 0.0000 - 0.0000 -
1,122 - 166
Federal State
Meals
27 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement January 2021
Breakfast
Full price/base rate 349 - 349 0.3200 112 0.0000 - 0.0000 - Reduced price 35 - 35 1.5900 56 0.0000 - 0.0000 -
Free 70 - 70 1.8900 132 0.0000 - 0.0000 -
Lunch
Full price/base rate 543 - 543 0.3300 179 0.0000 - 0.2450 133 Reduced price 54 - 54 3.1100 168 0.0000 - 0.2450 13
Free 109 - 109 3.5100 383 0.0000 - 0.2450 27
Supplement
Full price/base rate 524 - 524 0.0800 42 0.0000 - 0.0000 - Reduced price 52 - 52 0.4800 25 0.0000 - 0.0000 -
Free 105 - 105 0.9600 101 0.0000 - 0.0000 -
1,197 - 173
February 2021
Breakfast
Full price/base rate 397 - 397 0.3200 127 0.0000 - 0.0000 - Reduced price 33 - 33 1.5900 52 0.0000 - 0.0000 -
Free 66 - 66 1.8900 125 0.0000 - 0.0000 -
Lunch
Full price/base rate 627 - 627 0.3300 207 0.0000 - 0.2450 154 Reduced price 52 - 52 3.1100 162 0.0000 - 0.2450 13
Free 105 - 105 3.5100 369 0.0000 - 0.2450 26
Supplement
Full price/base rate 576 - 576 0.0800 46 0.0000 - 0.0000 - Reduced price 48 - 48 0.4800 23 0.0000 - 0.0000 -
Free 96 - 96 0.9600 92 0.0000 - 0.0000 -
1,203 - 192
Federal State
Meals
28 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement March 2021
Breakfast
Full price/base rate 460 - 460 0.3200 147 0.0000 - 0.0000 - Reduced price 38 - 38 1.5900 60 0.0000 - 0.0000 -
Free 77 - 77 1.8900 146 0.0000 - 0.0000 -
Lunch
Full price/base rate 772 - 772 0.3300 255 0.0000 - 0.2450 189 Reduced price 64 - 64 3.1100 199 0.0000 - 0.2450 16
Free 129 - 129 3.5100 453 0.0000 - 0.2450 32
Supplement
Full price/base rate 747 - 747 0.0800 60 0.0000 - 0.0000 - Reduced price 62 - 62 0.4800 30 0.0000 - 0.0000 -
Free 125 - 125 0.9600 120 0.0000 - 0.0000 -
1,469 - 236
April 2021
Breakfast
Full price/base rate 390 - 390 0.3200 125 0.0000 - 0.0000 - Reduced price 32 - 32 1.5900 51 0.0000 - 0.0000 -
Free 65 - 65 1.8900 123 0.0000 - 0.0000 -
Lunch
Full price/base rate 703 - 703 0.3300 232 0.0000 - 0.2450 172 Reduced price 59 - 59 3.1100 183 0.0000 - 0.2450 14
Free 117 - 117 3.5100 411 0.0000 - 0.2450 29
Supplement
Full price/base rate 675 - 675 0.0800 54 0.0000 - 0.0000 - Reduced price 56 - 56 0.4800 27 0.0000 - 0.0000 -
Free 113 - 113 0.9600 108 0.0000 - 0.0000 -
1,314 - 215
Federal State
Meals
29 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement May 2021
Breakfast
Full price/base rate 424 - 424 0.3200 136 0.0000 - 0.0000 - Reduced price 35 - 35 1.5900 56 0.0000 - 0.0000 -
Free 71 - 71 1.8900 134 0.0000 - 0.0000 -
Lunch
Full price/base rate 667 - 667 0.3300 220 0.0000 - 0.2450 163 Reduced price 56 - 56 3.1100 174 0.0000 - 0.2450 14
Free 111 - 111 3.5100 390 0.0000 - 0.2450 27
Supplement
Full price/base rate 616 - 616 0.0800 49 0.0000 - 0.0000 - Reduced price 51 - 51 0.4800 24 0.0000 - 0.0000 -
Free 103 - 103 0.9600 99 0.0000 - 0.0000 -
1,282 - 204
June 2021
Breakfast
Full price/base rate 471 - 471 0.3200 151 0.0000 - 0.0000 - Reduced price 39 - 39 1.5900 62 0.0000 - 0.0000 -
Free 79 - 79 1.8900 149 0.0000 - 0.0000 -
Lunch
Full price/base rate 693 - 693 0.3300 229 0.0000 - 0.2450 170 Reduced price 58 - 58 3.1100 180 0.0000 - 0.2450 14
Free 116 - 116 3.5100 407 0.0000 - 0.2450 28
Supplement
Full price/base rate 679 - 679 0.0800 54 0.0000 - 0.0000 - Reduced price 57 - 57 0.4800 27 0.0000 - 0.0000 -
Free 113 - 113 0.9600 108 0.0000 - 0.0000 -
1,368 - 212
Adjustments
GRAND TOTAL 19,835 11,727 - 1,887
* The adjustments are due to the resubmitted claims for reimbursement that were changed as a result of the recalculation of the fixed percentage enrollment subsequent to the end of the fiscal year
Meals
Federal State
30 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CACFP REPORTED, ADJUSTED AND ALLOWED ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2021
Month Total Free Reduced Based
July Reported 9 - - 9
Allowed 9 - - 9
August Reported 9 - - 9
Allowed 9 - - 9
September Reported 9 - - 9
Allowed 9 - - 9
October Reported 39 6 3 30
Allowed 39 6 3 30
November Reported 39 6 3 30
Allowed 39 6 3 30
December Reported 39 6 3 30
Allowed 39 6 3 30
January Reported 39 6 3 30
Allowed 39 6 3 30
February Reported 45 6 3 36
Allowed 45 6 3 36
March Reported 45 6 3 36
Allowed 45 6 3 36
April Reported 45 6 3 36
Allowed 45 6 3 36
May Reported 45 6 3 36
Allowed 45 6 3 36
June Reported 45 6 3 36
Allowed 45 6 3 36
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INDEPENDENT AUDITOR’S REPORT ON
INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Members of the City Council
City of Emeryville, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the basic financial statements of the Emeryville Child Development Center (the Center), California, as of and for the year ended June 30, 2021, and the related notes to the financial statements, and have issued our report thereon dated November 10, 2021.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered Center’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Center’s internal control. Accordingly, we do not express an opinion on the effectiveness of Center’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Center’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Center’s financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
33 Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Center’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Center’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
Pleasant Hill, California
November 10, 2021
34 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
None noted.
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