CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
FOR THE YEAR ENDED JUNE 30, 2022
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i
CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
FOR THE YEAR ENDED JUNE 30, 2022
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 the Financial Statements ......................................................................................................... 5 Supplementary Information
Schedule of Federal and State Awards ............................................................................................ 10 Combining Statement of Activities and Governmental Fund Revenues, Expenditures, and Changes in Fund Balance ................................................................................ 11 Schedule of Expenditures by State Categories ................................................................................... 12 Reconciliation of CDE and GAAP Expense Reporting ................................................................... 13 Schedule of Claimed Equipment Expenditures .................................................................................. 14 Schedule of Claimed Expenditures for Renovation and Repairs ..................................................... 15 Schedule of Claimed Administrative Costs ........................................................................................ 16 Audited Enrollment, Attendance and Fiscal Report/Audited Fiscal Reports CSPP-1009 – California State Preschool Programs ........................................................................ 17 Center Based Programs – Summary of Meals Reported ................................................................. 23 Schedule of CACFP Reported, Adjusted and Allowed Enrollment ............................................... 29 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 ....................................................................... 31 Schedule of Findings and Questioned Costs ....................................................................................... 33 Current Status of Prior Year Findings ................................................................................................. 34 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 Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of the Emeryville Child Development Center (Center) of the City of Emeryville, California, as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the Center’s basic financial statements as listed in the Table of Contents.
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, 2022, and the changes in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinions
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. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirement relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinions.
Responsibilities of Management’s 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, and for 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 Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if, individually or in the aggregate, they could reasonably be expected to influence the judgment made by a reasonable user based on the financial statements.
1 In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit 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, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the basic financial statements that collective comprise the Center’s basic financial statements. The accompanying Supplementary Information, as listed in the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information 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 certain additional procedures 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 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 26, 2022, 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 of that testing, and not to provide an opinion on the effectiveness of the Center’s internal control over financial solely to describe the scope of our testing of internal control over financial reporting and compliance and the results 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 26, 2022
2 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
STATEMENT OF NET POSITION AND GOVERNMENTAL FUND BALANCE SHEET JUNE 30, 2022
Governmental Statement of
Fund Reclassifications Net Position
Assets
Cash and investments (Note 2) $ 426,120 $ - $ 426,120
Accounts receivable 1,370 1,370
Due from other governments
Interest receivable 455 455
Total Assets 427,945 427,945 -
Liabilities and Fund Balance
Liabilities
Accounts payable 23,895 23,895
Unearned revenue 63 63
Total Liabilities 23,958 23,958 -
Fund Balances
Fund balances:
Restricted:
Child development 403,987 (403,987) -
Total Fund Balances 403,987 (403,987) -
Total Liabilities and Fund Balance $ 427,945
Net Position
Restricted for child development 403,987 403,987
Total Net Position $ 403,987 - $
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, 2022
Governmental Statement of
Fund Reclassifications Activities
REVENUES
Restricted:
Grants:
State Department of Education
Current Year Contract 246,120 $ - $ 246,120 $
Child Care Food Program 6,862 6,862
Quality Counts Grant 14,656 14,656
American Rescue Plan Act Grant 6,600 6,600
Unrestricted:
City of Emeryville General Fund Contribution (Note 3) 1,297,229 1,297,229 Parent fees:
Subsidy child - -
Full cost child 802,324 802,324
Other revenue and donations 1,342 1,342
Total Revenues 2,375,133 - 2,375,133
Expenditures/Expenses
Certificated personnel salaries 683,294 683,294
Classified personnel salaries 416,034 416,034
Employee benefits 742,544 742,544
Books and supplies 253 253
Services other than operating expenses 533,007 533,007
Total Expenditures/Expenses 2,375,132 - 2,375,132
Deficiency of Revenues Under Expenditures 1 - 1
Fund Balance/Net Position
Beginning of year 403,986 403,986
End of year $ 403,987 $ 403,987 - $
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, 2022
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, 2022
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, 2022, 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 is recorded as other revenue. 6 CITY OF EMERYVILLE
CHILD DEVELOPMENT CENTER
Notes to the Basic Financials Statements
For the Year Ended June 30, 2022
NOTE 2 – CASH AND INVESTMENTS
Cash and investments reported in the accompanying financial statements consisted of the following:
Cash and investments $426,120
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 financial report of the City.
NOTE 3 – REVENUES
The City of Emeryville General Fund Contribution of $1,297,229 represents Measure F sales tax funds transferred through the General Fund to the Child Development Special Revenue Fund to support early childhood education programs.
NOTE 4 – CONTINGENCY
The Center's California State Preschool program is subject to further examination by the grantors and the amount, if any, of expenditures which may be disallowed by the granting agencies cannot be determined at this time.
7 This Page Left Intentionally Blank
SUPPLEMENTARY INFORMATION
CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF FEDERAL AND STATE AWARDS
FOR THE YEAR ENDED JUNE 30, 2022
Program
Federal
Assistance
Listing
Number
Grantor's
Number Federal State Total Federal State Total
U.S. Department of Agriculture, passed through
State of California, Department of Education:
Child Nutrition and Food Distribution Division
Child and Adult Care Food Program 10.558 01-1903-3A 6,862$ $ - 6,862$ 6,862$ -$ 6,862$ U.S. Department of Health and Human Services, passed through State of California, Department of Education:
ARPA -- California State Preschool Program
One-time Stipend 93.575 Not available 6,600$ -$ 6,600$ 6,600$ -$ 6,600$ U.S. Department of Health and Human Services, passed through State of California, Department of Education:
ARPA -- Child Development: ARP California State
Preschool Program - Rate Reform 93.575 Not available 44,464$ -$ 44,464$ 44,464$ $ 44,464$ - State of California Department of Education:
Child State Preschool Program N/A CSPP-1009 201,656 201,656 201,656 201,656 Total Current Year Contract 44,464$ $ 201,656 $ 246,120 44,464$ 201,656$ 246,120$ Total State and Federal Grants 57,926$ $ 201,656 $ 259,582 57,926$ 201,656$ 259,582$ 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, 2022
CSPP - 1009
Revenues and Support
Restricted:
Grants:
State Department of Education
Current Year Contract 246,120 $
Child Care Food Program 6,862
Quality Counts Grant 14,656
American Rescue Plan Act Grant 6,600
Unrestricted:
City of Emeryville General Fund Contribution 1,297,229
Parent fees:
Subsidy child -
Full cost child 802,324
Other revenue and donations 1,342
Total Revenues 2,375,133
Expenditures/Expenses
Certificated personnel salaries 683,294
Classified personnel salaries 416,034
Employee benefits 742,544
Books and supplies 253
Services other than operating expenses 533,007
Total Expenditures/Expenses 2,375,132
Changes in Net Position $ 1
11 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF EXPENDITURES BY STATE CATEGORIES
FOR THE YEAR ENDED JUNE 30, 2022
CSPP-1009
EXPENDITURES*
1000 Certified salaries 683,294 $
2000 Classified salaries 416,034
3000 Employee benefits 742,544
4000 Books and supplies 253
5000 Services and other operating expenditures 533,007
Total Expenditures Claimed for Reimbursement 2,375,132
Total Expenditures $ 2,375,132
* 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, 2022
CSPP-1009
Schedule of Expenditure by State Categories (CDE) $ 2,375,132 Adjustment to Reconcile Differences in Reporting -
Combining Statement of Activities (GAAP) $ 2,375,132
13 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CLAIMED EQUIPMENT EXPENDITURES
FOR THE YEAR ENDED JUNE 30, 2022
Reimbursable Equipment Expenditures CSPP-1009
None -$
Total -$
14 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CLAIMED EXPENDITURES FOR RENOVATIONS AND REPAIRS FOR THE YEAR ENDED JUNE 30, 2022
Reimbursable Expenditures for Renovations and Repairs CSPP-1009 None $ -
Total $ -
15 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CLAIMED ADMINISTRATIVE COSTS
FOR THE YEAR ENDED JUNE 30, 2022
Reimbursable Administrative Costs CSPP-1009
Administrative Costs
Salaries and Benefits $ 135,736
Services and other operating expenses 6,050
Total $ 141,786
16 Fiscal Year Ended: June 30, 2022
Contractor Name:
California Department of Education
Audited Enrollment, Attendance and Fiscal
Report for California State Preschool Program
Contract Number:
Vendor Code:
Section 1 – Number of Counties Where Services are Provided Number of counties where the agency provided services to certified children (Form 1):
Number of counties where the agency provided mental health consultation services to certified children (Form 2):
Number of counties where the agency provided services to non-certified children (Form 3):
Number of counties where the agency provided mental health consultation services to non-certified children (Form 4):
Total enrollment and attendance forms to attach:
Note: For each of the above categories, submit one July-December form and one form for each service county for January-June.
Section 2 – Days of Enrollment, Attendance and Operation Enrollment and Attendance Form Summary
Column A
Cumulative FY
per CPARIS
Column B
Audit
Adjustments
Column C
Cumulative FY
per Audit
Column D
Adjusted Days
per Audit
Total Certified Days of Enrollment
Total Certified Days of Enrollment with Mental Health
Consultation Services
Days of Attendance (including MHCS) N/A
Total Non-Certified Days of Enrollment
Total Non-Certified Days of Enrollment with Mental
Health Consultation Services
Days of Operation
Column A
Cumulative FY
per CPARIS
Column B
Audit
Adjustments
Column C
Cumulative FY
per Audit
Column D
Adjusted Days
per Audit
Days of Operation N/A
AUD 8501 Page 1 of 6 Audit Report Page
Contractor Name: Contract Number:
Section 3 – Revenue
Restricted Income Column A – Cumulative FY
per CPARIS
Column B – Audit
Adjustments
Column C – Cumulative FY
per Audit
Child Nutrition Programs
County Maintenance of Effort (EC Section 8279)
Other:
Other:
TOTAL RESTRICTED INCOME
Transfer from Reserve Column A – Cumulative FY
per CPARIS
Column B – Audit
Adjustments
Column C – Cumulative FY
per Audit
Transfer from Reserve
Other Income Column A – Cumulative FY
per CPARIS
Column B – Audit
Adjustments
Column C – Cumulative FY
per Audit
Waived Family Fees for Certified Children
Interest Earned on Child Development Apportionment
Payments
Fees for Non-Certified Children
Unrestricted Income: Head Start
Other:
Other:
AUD 8501 Page 2 of 6 Audit Report Page
Contractor Name: Contract Number:
Section 4 - Reimbursable Expenses
Cost Category Column A – Cumulative FY
per CPARIS
Column B – Audit
Adjustments
Column C – Cumulative FY
per Audit
Direct Payments to Providers (FCCH only)
1000 Certificated Salaries
2000 Classified Salaries
3000 Employee Benefits
4000 Books and Supplies
5000 Services and Other Operating Expenses
6100/6200 Other Approved Capital Outlay
6400 New Equipment (program-related)
6500 Equipment Replacement (program-related)
Depreciation or Use Allowance
Start-up Expenses (service level exemption)
Indirect Costs (include in Total Administrative Cost)
TOTAL REIMBURSABLE EXPENSES
Does the agency have an indirect cost rate approved by its cognizant agency (Select YES or NO)? Yes No Approved Indirect Cost Rate:
Specific Items of Reimbursable Expenses Column A – Cumulative FY per CPARIS
Column B – Audit
Adjustments
Column C – Cumulative FY
per Audit
Total Administrative Cost (included in Reimbursable
Expenses)
Total Staff Training Cost (included in Reimbursable
Expenses)
AUD 8501 Page 3 of 6 Audit Report Page
NO SUPPLEMENTAL REVENUE / EXPENSES Check this box and omit page 4.
Contractor Name: Contract Number:
Section 5 - Supplemental Funding
Supplemental Revenue Column A – Cumulative FY
per CPARIS
Column B – Audit
Adjustments
Column C – Cumulative FY
per Audit
Enhancement Funding
Other:
Other:
TOTAL SUPPLEMENTAL REVENUE
Supplemental Expenses Column A – Cumulative FY
per CPARIS
Column B – Audit
Adjustments
Column C – Cumulative FY
per Audit
1000 Certificated Salaries
2000 Classified Salaries
3000 Employee Benefits
4000 Books and Supplies
5000 Services and Other Operating Expenses
6000 Equipment / Capital Outlay
Depreciation or Use Allowance
Indirect Costs
Non-Reimbursable Supplemental Expenses
TOTAL SUPPLEMENTAL EXPENSES
AUD 8501 Page 4 of 6 Audit Report Page
Contractor Name: Contract Number:
Section 6 - Summary
Description Column A – Cumulative FY
per CPARIS
Column B – Audit
Adjustments
Column C – Cumulative FY
per Audit
Total Certified Days of Enrollment (including MHCS)
Days of Operation
Days of Attendance (including MHCS)
Total Certified Adjusted Days of Enrollment N/A N/A
Total Non-Certified Adjusted Days of Enrollment N/A N/A Restricted Program Income
Transfer from Reserve
Interest Earned on Apportionment Payments
Direct Payments to Providers
Start-up Expenses (service level exemption)
Total Reimbursable Expenses
Total Administrative Cost
Total Staff Training Cost
Non-Reimbursable Cost (State Use Only) N/A N/A
AUD 8501 Page 5 of 6 Audit Report Page
Contractor Name: Contract Number:
Section 7 – Auditor’s Assurances
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 Education Division:
No Eligibility, enrollment and attendance records are being maintained as required (Select YES or NO): Yes Reimbursable expenses claimed in Section 4 are eligible for reimbursement, reasonable, necessary, and adequately supported (Select YES or NO): No Yes
Section 8 – Comments
Include any comments in the comment box. If necessary, attach additional sheets to explain adjustments.
AUD 8501 Page 6 of 6 Audit Report Page
CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
CENTER BASED PROGRAMS - SUMMARY OF MEALS REPORTED
FOR THE YEAR ENDED JUNE 30, 2022
Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement July 2021
Breakfast
Full price/base rate 407 - 407 0.3300 134 0.0000 - 0.0000 - Reduced price 34 - 34 1.6700 57 0.0000 - 0.0000 -
Free 68 - 68 1.9700 134 0.0000 - 0.0000 -
State reimbursement 102 102 0.1853 19
Lunch
Full price/base rate 595 - 595 0.3500 208 0.0000 - 0.2600 155 Reduced price 50 - 50 3.2600 163 0.0000 - 0.2600 13
Free 99 - 99 3.6600 362 0.0000 - 0.2600 26
State reimbursement 149 149 0.1853 28
Supplement
Full price/base rate 579 - 579 1.0000 579 0.0000 - 0.0000 - Reduced price 48 - 48 1.0000 48 0.0000 - 0.0000 -
Free 97 - 97 1.0000 97 0.0000 - 0.0000 -
1,783 47 193
August 2021
Breakfast
Full price/base rate 302 - 302 0.3300 100 0.0000 - 0.0000 - Reduced price 25 - 25 1.6700 42 0.0000 - 0.0000 -
Free 50 50 - 1.9700 99 0.0000 - 0.0000 -
State reimbursement 75 75 0.1853 14
Lunch
Full price/base rate 435 - 435 0.3500 152 0.0000 - 0.2600 113 Reduced price 36 - 36 3.2600 117 0.0000 - 0.2600 9
Free 73 - 73 3.6600 267 0.0000 - 0.2600 19
State reimbursement 109 109 0.1853 20
Supplement
Full price/base rate 385 - 385 0.0900 35 0.0000 - 0.0000 - Reduced price 32 - 32 0.5000 16 0.0000 - 0.0000 -
Free 64 - 64 1.0000 64 0.0000 - 0.0000 -
891 34 141
Meals
Federal State
23 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement September 2021
Breakfast
Full price/base rate 376 - 376 0.3300 124 0.0000 - 0.0000 - Reduced price 31 - 31 1.6700 52 0.0000 - 0.0000 -
Free 63 - 63 1.9700 124 0.0000 - 0.0000 -
State reimbursement 94 94 0.1853 17
Lunch
Full price/base rate 555 - 555 0.3500 194 0.0000 - 0.2600 144 Reduced price 46 - 46 3.2600 150 0.0000 - 0.2600 12
Free 93 - 93 3.6600 340 0.0000 - 0.2600 24
State reimbursement 139 139 0.1853 26
Supplement
Full price/base rate 497 - 497 0.0900 45 0.0000 - 0.0000 - Reduced price 41 - 41 0.5000 21 0.0000 - 0.0000 -
Free 83 - 83 1.0000 83 0.0000 - 0.0000 -
1,133 43 180
October 2021
Breakfast
Full price/base rate 407 407 0.3300 134 0.0000 - 0.0000 - Reduced price 68 68 1.6700 114 0.0000 - 0.0000 -
Free 45 45 1.9700 89 0.0000 - 0.0000 -
State reimbursement 113 113 0.1853 21
Lunch
Full price/base rate 542 0.3500 542 190 0.0000 - 0.2600 141 Reduced price 90 90 3.2600 293 0.0000 - 0.2600 23
Free 60 60 3.6600 220 0.0000 - 0.2600 16
State reimbursement 150 150 0.1853 28
Supplement
Full price/base rate 515 515 0.0900 46 0.0000 - 0.0000 - Reduced price 86 86 0.5000 43 0.0000 - 0.0000 -
Free 57 57 1.0000 57 0.0000 - 0.0000 -
1,186 49 180
Meals
Federal State
24 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement November 2021
Breakfast
Full price/base rate 410 - 410 0.3300 135 0.0000 - 0.0000 - Reduced price 68 - 68 1.6700 114 0.0000 - 0.0000 -
Free 46 - 46 1.9700 91 0.0000 - 0.0000 -
State reimbursement 114 114 0.1853 21
Lunch
Full price/base rate 560 - 560 0.3500 196 0.0000 - 0.2600 146 Reduced price 93 - 93 3.2600 303 0.0000 - 0.2600 24
Free 62 - 62 3.6600 227 0.0000 - 0.2600 16
State reimbursement 155 155 0.1853 29
Supplement
Full price/base rate 531 - 531 0.0900 48 0.0000 - 0.0000 - Reduced price 88 - 88 0.5000 44 0.0000 - 0.0000 -
Free 59 - 59 1.0000 59 0.0000 - 0.0000 -
1,216 50 186
December 2021
Breakfast
Full price/base rate 316 - 316 0.3300 104 0.0000 - 0.0000 - Reduced price 46 - 46 1.6700 77 0.0000 - 0.0000 -
Free 23 - 23 1.9700 45 0.0000 - 0.0000 -
State reimbursement 69 69 0.1853 13
Lunch
Full price/base rate 440 - 440 0.3500 154 0.0000 - 0.2600 114 Reduced price 64 - 64 3.2600 209 0.0000 - 0.2600 17
Free 32 - 32 3.6600 117 0.0000 - 0.2600 8
State reimbursement 96 96 0.1853 18
Supplement
Full price/base rate 463 - 463 0.0900 42 0.0000 - 0.0000 - Reduced price 68 - 68 0.5000 34 0.0000 - 0.0000 -
Free 34 - 34 1.0000 34 0.0000 - 0.0000 -
816 31 139
Federal State
Meals
25 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement January 2022
Breakfast
Full price/base rate 379 - 379 0.3300 125 0.0000 - 0.0000 - Reduced price 56 - 56 1.6700 94 0.0000 - 0.0000 -
Free 28 - 28 1.9700 55 0.0000 - 0.0000 -
State reimbursement 84 84 0.1853 16
Lunch
Full price/base rate 540 - 540 0.3500 189 0.0000 - 0.2600 140 Reduced price 79 - 79 3.2600 258 0.0000 - 0.2600 21
Free 39 - 39 3.6600 143 0.0000 - 0.2600 10
State reimbursement 118 118 0.1853 22
Supplement
Full price/base rate 388 - 388 0.0900 35 0.0000 - 0.0000 - Reduced price 57 - 57 0.5000 29 0.0000 - 0.0000 -
Free 28 - 28 1.0000 28 0.0000 - 0.0000 -
954 37 171
February 2022
Breakfast
Full price/base rate 206 - 206 0.3300 68 0.0000 - 0.0000 - Reduced price 30 - 30 1.6700 50 0.0000 - 0.0000 -
Free 15 - 15 1.9700 30 0.0000 - 0.0000 -
State reimbursement 45 45 0.1853 8
Lunch
Full price/base rate 430 - 430 0.3500 151 0.0000 - 0.2600 112 Reduced price 63 - 63 3.2600 205 0.0000 - 0.2600 16
Free 31 - 31 3.6600 113 0.0000 - 0.2600 8
State reimbursement 94 94 0.1853 17
Supplement
Full price/base rate 385 - 385 0.0900 35 0.0000 - 0.0000 - Reduced price 56 - 56 0.5000 28 0.0000 - 0.0000 -
Free 28 - 28 1.0000 28 0.0000 - 0.0000 -
708 26 136
Federal State
Meals
26 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement March 2022
Breakfast
Full price/base rate 603 - 603 0.3300 199 0.0000 - 0.0000 - Reduced price 88 - 88 1.6700 147 0.0000 - 0.0000 -
Free 44 - 44 1.9700 87 0.0000 - 0.0000 -
State reimbursement 132 132 0.1853 24
Lunch
Full price/base rate 807 - 807 0.3500 282 0.0000 - 0.2600 210 Reduced price 118 - 118 3.2600 385 0.0000 - 0.2600 31
Free 59 - 59 3.6600 216 0.0000 - 0.2600 15
State reimbursement 177 177 0.1853 33
Supplement
Full price/base rate 795 - 795 0.0900 72 0.0000 - 0.0000 - Reduced price 116 - 116 0.5000 58 0.0000 - 0.0000 -
Free 58 - 58 1.0000 58 0.0000 - 0.0000 -
1,503 57 256
April 2022
Breakfast
Full price/base rate 543 - 543 0.3300 179 0.0000 - 0.0000 - Reduced price 79 - 79 1.6700 132 0.0000 - 0.0000 -
Free 40 - 40 1.9700 79 0.0000 - 0.0000 -
State reimbursement 119 119 0.1853 22
Lunch
Full price/base rate 721 - 721 0.3500 252 0.0000 - 0.2600 187 Reduced price 106 - 106 3.2600 346 0.0000 - 0.2600 28
Free 53 - 53 3.6600 194 0.0000 - 0.2600 14
State reimbursement 159 159 0.1853 29
Supplement
Full price/base rate 711 - 711 0.0900 64 0.0000 - 0.0000 - Reduced price 104 - 104 0.5000 52 0.0000 - 0.0000 -
Free 52 - 52 1.0000 52 0.0000 - 0.0000 -
1,350 52 229
Federal State
Meals
27 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement May 2022
Breakfast
Full price/base rate 372 - 372 0.3300 123 0.0000 - 0.0000 - Reduced price 54 - 54 1.6700 90 0.0000 - 0.0000 -
Free 27 - 27 1.9700 53 0.0000 - 0.0000 -
State reimbursement 81 81 0.1853 15
Lunch
Full price/base rate 530 - 530 0.3500 186 0.0000 - 0.2600 138 Reduced price 78 - 78 3.2600 254 0.0000 - 0.2600 20
Free 39 - 39 3.6600 143 0.0000 - 0.2600 10
State reimbursement 117 117 0.1853 22
Supplement
Full price/base rate 533 - 533 0.0900 48 0.0000 - 0.0000 - Reduced price 78 - 78 0.5000 39 0.0000 - 0.0000 -
Free 39 - 39 1.0000 39 0.0000 - 0.0000 -
975 37 168
June 2022
Breakfast
Full price/base rate 437 - 437 0.3300 144 0.0000 - 0.0000 - Reduced price 68 - 68 1.6700 114 0.0000 - 0.0000 -
Free 34 - 34 1.9700 67 0.0000 - 0.0000 -
State reimbursement 102 102 0.1853 19
Lunch
Full price/base rate 727 - 727 0.3500 254 0.0000 - 0.2600 189 Reduced price 106 - 106 3.2600 346 0.0000 - 0.2600 28
Free 53 - 53 3.6600 194 0.0000 - 0.2600 14
State reimbursement 159 159 0.1853 29
Supplement
Full price/base rate 667 - 667 0.0900 60 0.0000 - 0.0000 - Reduced price 98 - 98 0.5000 49 0.0000 - 0.0000 -
Free 49 - 49 1.0000 49 0.0000 - 0.0000 -
1,277 48 230
Adjustments
GRAND TOTAL 25,113 13,791 510 2,211
* 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
28 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CACFP REPORTED, ADJUSTED AND ALLOWED ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2022
Month Total Free Reduced Based
July Reported 45 6 3 36
Allowed 45 6 3 36
August Reported 45 6 3 36
Allowed 45 6 3 36
September Reported 45 6 3 36
Allowed 45 6 3 36
October Reported 46 4 6 36
Allowed 46 4 6 36
November Reported 46 4 6 36
Allowed 46 4 6 36
December Reported 50 3 6 41
Allowed 50 3 6 41
January Reported 50 3 6 41
Allowed 50 3 6 41
February Reported 50 3 6 41
Allowed 50 3 6 41
March Reported 50 3 6 41
Allowed 50 3 6 41
April Reported 50 3 6 41
Allowed 50 3 6 41
May Reported 50 3 6 41
Allowed 50 3 6 41
June Reported 50 3 6 41
Allowed 50 3 6 41
29 This Page Left Intentionally Blank
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 (Center), California, as of and for the year ended June 30, 2022, and the related notes to the financial statements, and have issued our report thereon dated November 26, 2022.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Center’s internal control over financial reporting (internal control) as a basis for designing 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 the Center’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the 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.
Report on 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 financial statement. 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 that are required to be reported under Government Auditing Standards.
31 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 26, 2022
32 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
None noted in current year.
33 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
CURRENT STATUS OF PRIOR YEAR FINDINGS
Not applicable in current year.
34