CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
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i
CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
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 ..................................................... 5 Statement of Activities and Governmental Fund Revenues, Expenditures and Change in Fund Balance ...................................................................................... 6 Notes to the Basic Financial Statements ............................................................................................... 7 Supplementary Information
Schedule of Federal and State Awards ............................................................................................ 12 Combining Statement of Activities and Governmental Fund Revenues, Expenditures, and Changes in Fund Balance ................................................................................ 13 Schedule of Expenditures by State Categories ................................................................................... 14 Reconciliation of CDE and GAAP Expense Reporting ................................................................... 15 Schedule of Claimed Equipment Expenditures .................................................................................. 16 Schedule of Claimed Expenditures for Renovation and Repairs ..................................................... 17 Schedule of Claimed Administrative Costs ........................................................................................ 18 Audited Enrollment, Attendance and Fiscal Report/Audited Fiscal Reports CSPP-3009 – California State Preschool Programs ........................................................................ 19 Center Based Programs – Summary of Meals Reported ................................................................. 29 Schedule of CACFP Reported, Adjusted and Allowed Enrollment ............................................... 35 Notes to the Supplementary Information ............................................................................................ 37 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 ....................................................................... 39 Schedule of Findings and Questioned Costs ....................................................................................... 41 Current Status of Prior Year Findings and Questioned Costs ............................................................. 42
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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
Opinions
We have audited the accompanying financial statements of the governmental activities and the major fund of the Emeryville Child Development Center (Center) of the City of Emeryville, California (City), as of and for the year ended June 30, 2024, 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 governmental activities and the major fund of the Center as of June 30, 2024, and the respective 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 Center 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 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 there is a substantial likelihood that, individually or in the aggregate, they would 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.
Emphasis of Matter
As discussed in Note 1, the financial statements present only the revenues, support, and expenditures of the Center and do not purport to, and do not present fairly the financial position of the City as of June 30, 2024, the changes in its financial position, or where applicable, it’s cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
Supplementary Information
Our audit was conducted for the purpose of forming an opinion on the Center’s financial statements that collectively 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. 2 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 4, 2024, 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
December 4, 2024
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CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
STATEMENT OF NET POSITION AND GOVERNMENTAL FUND BALANCE SHEET JUNE 30, 2024
Governmental Statement of
Fund Reclassifications Net Position
Assets
Cash and investments (Note 2) $ 1,017,019 $ - $ 1,017,019 Accounts receivable 4,686 - 4,686
Interest receivable 2,606 - 2,606
Total Assets 1,024,311 - 1,024,311
Liabilities and Fund Balance
Liabilities
Accounts payable 30,833 - 30,833
Total Liabilities 30,833 - 30,833
Fund Balance
Restricted:
Child development 993,478 (993,478) -
Total Fund Balance 993,478 (993,478) -
Total Liabilities and Fund Balance $ 1,024,311
Net Position
Restricted for child development 993,478 993,478
Total Net Position $ - $ 993,478
See accompanying notes to financial statements
5 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
STATEMENT OF ACTIVITIES AND GOVERNMENTAL FUND REVENUES,
EXPENDITURES AND CHANGE IN FUND BALANCE
FOR THE YEAR ENDED JUNE 30, 2024
Governmental Statement of
Fund Reclassifications Activities
Revenues and Support
Restricted:
Grants:
State Department of Education
Current Year Contract (including American Rescue Plan Act Grant) 466,500 $ - $ 466,500 $ Child Care Food Program 24,255 - 24,255
Quality Counts Grant 3,040 - 3,040
Unrestricted:
City of Emeryville General Fund Contribution (Note 3) 1,268,782 - 1,268,782 Parent fees:
Full cost child 968,650 - 968,650
Other revenue and donations 31,860 - 31,860
Total Revenues 2,763,087 - 2,763,087
Expenditures/Expenses
Certificated personnel salaries 840,143 - 840,143
Classified personnel salaries 288,433 - 288,433
Employee benefits 856,175 - 856,175
Books and supplies 3,029 - 3,029
Services other than operating expenses 486,492 - 486,492 Total Expenditures/Expenses 2,474,272 - 2,474,272
Change in fund balance/net position 288,815 - 288,815
Fund Balance/Net Position
Beginning of year 704,663 - 704,663
End of year $ 993,478 $ 993,478 - $
See accompanying notes to financial statements
6 CITY OF EMERYVILLE
CHILD DEVELOPMENT CENTER
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
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 financially accountable for the activities of the Program. The Program has no employees and substantially all staff services which it requires are performed by the City's personnel. Costs incurred by the City to provide such services including compensation, retirement, and other benefit costs are reimbursed by the Center. These basic financial statements present only the activities of the Center and are not intended to present the financial position of the City of Emeryville, California, or the results of its operations. The financial statements of the Center are included as a Special Revenue Fund in the City's financial statements.
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 Statement of Net Position and the Statement of Activities include the financial activities of the overall Center.
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.
7 CITY OF EMERYVILLE
CHILD DEVELOPMENT CENTER
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
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 pooled with the City of Emeryville’s cash and investments as discussed in Note 2.
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, 2024, 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. 8 CITY OF EMERYVILLE
CHILD DEVELOPMENT CENTER
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 2 – CASH AND INVESTMENTS
Cash and investments reported in the accompanying financial statements consisted of the following:
Cash and investments $1,017,019
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 generally accepted accounting principles, related to authorized investments, credit risk, etc. is available in the Annual Comprehensive Financial Report of the City.
NOTE 3 – GENERAL FUND CONTRIBUTION
The City of Emeryville General Fund Contribution of $1,268,782 represents funds transferred from 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.
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SUPPLEMENTARY INFORMATION
CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF FEDERAL AND STATE AWARDS
FOR THE YEAR ENDED JUNE 30, 2024
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 4,686 $ 19,569$ 24,255$ 4,686$ 19,569$ 24,255$ U.S. Department of Health and Human Services, passed through State of California, Department of Education:
COVID 19 - ARPA -- Child Development: ARP California State Childcare And Child Development Block Grant 93.575 Not available 67,858 $ -$ 67,858$ 67,858$ $ - 67,858$ State of California Department of Education:
Quality Controls Program N/A Not available - 3,040 3,040 - 3,040 3,040 Child State Preschool Program N/A CSPP-3009 - 398,642 398,642 - 2,379,119 2,379,119 Total Current Year Contract $ 67,858 401,682$ 469,540$ 67,858$ 2,382,159$ 2,450,017$ Total Federal and State Awards $ 72,544 421,251$ 493,795$ 72,544$ 2,401,728$ 2,474,272$ Award Amount Expenditures
12 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
COMBINING STATEMENT OF ACTIVITIES AND GOVERNMENTAL FUND REVENUES,
EXPENDITURES AND CHANGE IN FUND BALANCE
FOR THE YEAR ENDED JUNE 30, 2024
CSPP - 3009
Revenues and Support
Restricted:
Grants:
State Department of Education
Current Year Contract (including American Rescue Plan Act Grant) 466,500 $ Child Care Food Program 24,255
Quality Counts Grant 3,040
Unrestricted:
City of Emeryville General Fund Contribution 1,268,782
Parent fees:
Full cost child 968,650
Other revenue and donations 31,860
Total Revenues 2,763,087
Expenditures/Expenses
Certificated personnel salaries 840,143
Classified personnel salaries 288,433
Employee benefits 856,175
Books and supplies 3,029
Services other than operating expenses 486,492
Total Expenditures/Expenses 2,474,272
Change in Fund Balance/Net Position 288,815
Fund Balance/Net Position
Beginning of year 704,663
End of year $ 993,478
13 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF EXPENDITURES BY STATE CATEGORIES
FOR THE YEAR ENDED JUNE 30, 2024
CSPP-3009
EXPENDITURES*
1000 Certified salaries 840,143 $
2000 Classified salaries 288,433
3000 Employee benefits 856,175
4000 Books and supplies 3,029
5000 Services and other operating expenditures 486,492
Total Expenditures Claimed for Reimbursement 2,474,272
Total Expenditures $ 2,474,272
* 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.
14 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
RECONCILIATION OF CDE AND GAAP EXPENSE REPORTING
FOR THE YEAR ENDED JUNE 30, 2024
CSPP-3009
Schedule of Expenditures by State Categories (CDE) $ 2,474,272 Adjustment to Reconcile Differences in Reporting -
Combining Statement of Activities (GAAP) $ 2,474,272
15 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CLAIMED EQUIPMENT EXPENDITURES
FOR THE YEAR ENDED JUNE 30, 2024
Reimbursable Equipment Expenditures CSPP-3009
None -$
Total -$
16 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CLAIMED EXPENDITURES FOR RENOVATIONS AND REPAIRS FOR THE YEAR ENDED JUNE 30, 2024
Reimbursable Expenditures for Renovations and Repairs CSPP-3009 None $ -
Total $ -
17 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CLAIMED ADMINISTRATIVE COSTS
FOR THE YEAR ENDED JUNE 30, 2024
Reimbursable Administrative Costs CSPP-3009
Administrative Costs
Salaries and Benefits $ 121,367
Services and other operating expenses 29,704
Total $ 151,071
18 Contractor Name:
California Department of Education Audited Enrollment, Attendance and Fiscal Report for California State Preschool Program Contract Number:
Fiscal Year Ended: June 30, 2024
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 form for each service county.
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
Emeryville Child Development Center CSPP 3009
2178
1 0
1 0
2 3,604 3,604
0 2,910 2,9108,037 8,037 11,917.5000
0 246 246
19 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 8260) American Rescue Plan Act (ARPA)
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 Preschool Reserve Account
Other Income Column A – Cumulative FY per CPARIS Column B – Audit Adjustments Column C – Cumulative FY per Audit Waived Family Fees for Certified Children (July – September) Family Fees for Certified Children (October – June) Interest Earned on Apportionment Payments Unrestricted Income: Fees for Non-Certified Children Unrestricted Income: Head Start Other: Other:
AUD 8501 Page 2 of 6 Audit Report Page
Emeryville Child Development Center CSPP 3009
24,255 24,255
0000
CDE Quality Control Grants 0 3,040 3,040
24,255 3,040 27,295
00 000
968,649 1 968,650
000
20 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) Direct Payments to Subcontractors: Cost of Care Plus & One-Time Allocations 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)? <HV 1R 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
Emeryville Child Development Center CSPP 3009
00 840,142 1 840,143288,433 288,433856,175 856,175
3,028 1 3,029
486,492 486,492
000000
2,474,270 2 2,474,272
✔
00 21
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
Emeryville Child Development Center CSPP 3009
000
000
000000000
000
22 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 Preschool Reserve Account Family Fees for Certified Children (October – June) 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
Emeryville Child Development Center CSPP 3009
3,604 0 3,604
246 0 246
2,910 0 2,910
0.0000
11,917.5000
24,255 3,040 27,295
000000000000000
2,474,270 2 2,474,272
000000
23 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: Eligibility, enrollment and attendance records are being maintained as required (Select YES or NO): <HV 1R Reimbursable expenses claimed in Section 4 are eligible for reimbursement, reasonable, necessary, and adequately supported (Select YES or NO): <HV 1R 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 Emeryville Child Development Center CSPP 3009
✔
✔
Adjustments in Column B represent the rounding of City's trial balance 24 Contractor Name: Contract Number:
California State Preschool Program – Form 1 Certified Children Days of Enrollment and Attendance Service County:
Enrollment Description
Column A
Cumulative FY
per CPARIS June Report
Column B
Audit
Adjustments
Column C
Cumulative FY
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
Three Years Old Full-time-plus 2.1240 Three Years Old Full-time 1.8000 Three Years Old Part-time Four Years and Older Full-time-plus 1.1800 Four Years and Older Full-time 1.0000 Four Years and Older Part-time Exceptional Needs Full-time-plus 2.8320 Exceptional Needs Full-time 2.4000 Exceptional Needs Part-time Dual Language Learner Full-time-plus 1.4160 Dual Language Learner Full-time 1.2000 Dual Language Learner Part-time AUD 8501 – Form 1
)<±
Audit Report Page Page 1 of 2
Emeryville Child Development Center CSPP3009
Alameda
0 0.0000
724 724 1,303.2000
1 1 1.0827 1.0827
0 0.0000
1,613 1,613 1,613.0000
0 0.6015 0.00000 0.00000 0.00000 1.4436 0.00000 0.0000
572 572 686.4000
0 0.6015 0.0000
25 Contractor Name: Contract Number:
Enrollment Description
Column A
Cumulative FY
per CPARIS June Report
Column B
Audit
Adjustments
Column C
Cumulative FY
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
At Risk of Abuse or Neglect Full-time-plus 1.2980 At Risk of Abuse or Neglect Full-time 1.1000 At Risk of Abuse or Neglect Part-time Severely Disabled Full-time-plus 2.8320 Severely Disabled Full-time 2.4000 Severely Disabled Part-time
TOTAL CERTIFIED DAYS OF ENROLLMENT N/A
Attendance
Column A
Cumulative FY
per CPARIS June Report
Column B
Audit
Adjustments
Column C
Cumulative FY
per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
DAYS OF ATTENDANCE N/A N/A
(QWHUWKHVXPRITotal Certified Days of Enrollment from all Form 1s in the Total Certified Days of Enrollment line of AUD 8501, Section 2. (QWHUWKHVXPRIDays of Attendance from all Form 1s and Form 2s in the Days of Attendance line of AUD 8501, Section 2.
AUD 8501 – Form 1
)<±
Audit Report Page Page 2 of 2
Emeryville Child Development Center CSPP3009
0 0.00000 0.00000 0.6015 0.00000 0.00000 0.00000 1.4436 0.0000 2,910 0 2,910 3,603.68272,910 2,910
26 Contractor Name: Contract Number:
California State Preschool Program – Form 3 Non-Certified Children Days of Enrollment Service County:
Enrollment Description
Column A
Cumulative FY
per CPARIS June Report
Column B
Audit
Adjustments
Column C
Cumulative
FY per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
Toddlers (18 up to 36 months) Full-time-plus 2.1240
Toddlers (18 up to 36 months) Full-time 1.8000 Toddlers (18 up to 36 months) 3DUWtime Three Years Old Full-time-plus 2.1240 Three Years Old Full-time 1.8000 Three Years Old 3DUW-time Four Years and Older Full-time-plus 1.1800 Four Years and Older Full-time 1.0000 Four Years and Older 3DUW-time Exceptional Needs Full-time-plus 2.8320 Exceptional Needs Full-time 2.4000 Exceptional Needs 3DUW-time Dual Language Learner Full-time-plus 1.4160 Dual Language Learner Full-time 1.2000 Dual Language Learner 3DUW-time
AUD 8501 – Form 3 (FY 2–2) Audit Report Page Page 1 of 2 Emeryville Child Development Center CSPP3009
Alameda
0 0.0000
2,554 2,554 4,597.2000
0 0.9900 0.0000
0 0.0000
2,282 2,282 4,107.6000
0 1.0827 0.0000
65 65 76.7000
3,136 3,136 3,136.0000
0 0.6015 0.00000 0.00000 0.00000 1.4436 0.00000 0.00000 0.00000 0.6015 0.0000 27 Contractor Name: Contract Number:
Enrollment Description
Column A
Cumulative FY
per CPARIS June Report
Column B
Audit
Adjustments
Column C
Cumulative
FY per Audit
Column D
Adjustment
Factor
Column E
Adjusted Days
per Audit
At Risk of Abuse or Neglect Full-time-plus 1.2980 At Risk of Abuse or Neglect Full-time 1.1000 At Risk of Abuse or Neglect 3DUW-time Severely Disabled Full-time-plus 2.8320 Severely Disabled Full-time 2.4000 Severely Disabled 3DUW-time
TOTAL NON-CERTIFIED DAYS OF ENROLLMENT N/A
Enter the sum of Total Non-Certified Days of Enrollment from all Form 3s in the Total Non-Certified Days of Enrollment line of AUD 8501, Section 2. AUD 8501 – Form 3 (FY 2–2) Audit Report Page Page 2 of 2 0 0.00000 0.00000 0.6015 0.00000 0.00000 0.00000 1.4436 0.0000 8,037 0 8,037 11,917.5000
Emeryville Child Development Center CSPP3009
28 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
CENTER BASED PROGRAMS - SUMMARY OF MEALS REPORTED
FOR THE YEAR ENDED JUNE 30, 2024
Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement July 2023
Breakfast
Full price/base rate 453 - 453 0.3800 $ 172 0.0000 $ - 0.0000 $ - Reduced price 19 - 19 1.9800 38 0.0000 - 0.0000 -
Free 39 - 39 2.2800 89 0.0000 - 0.0000 -
State reimbursement 58 58 0.2137 12
Lunch
Full price/base rate 785 - 785 0.4000 314 0.0000 - 0.2950 232 Reduced price 33 - 33 3.8500 127 0.0000 - 0.2950 10
Free 67 - 67 4.2500 285 0.0000 - 0.2950 20
State reimbursement 100 100 0.2137 21
Supplement
Full price/base rate 737 - 737 0.1000 74 0.0000 - 0.0000 - Reduced price 31 - 31 0.5800 18 0.0000 - 0.0000 -
Free 63 - 63 1.1700 74 0.0000 - 0.0000 -
$ 1,190 $ 34 $ 261
August 2023
Breakfast
Full price/base rate 420 - 420 0.3800 $ 160 0.0000 $ - 0.0000 $ - Reduced price 18 - 18 1.9800 36 0.0000 - 0.0000 -
Free 36 - 36 2.2800 82 0.0000 - 0.0000 -
State reimbursement 54 54 0.2137 12
Lunch
Full price/base rate 622 - 622 0.4000 249 0.0000 - 0.2950 183 Reduced price 26 - 26 3.8500 100 0.0000 - 0.2950 8
Free 53 - 53 4.2500 225 0.0000 - 0.2950 16
State reimbursement 79 79 0.2137 17
Supplement
Full price/base rate 522 - 522 0.1000 52 0.0000 - 0.0000 - Reduced price 22 - 22 0.5800 13 0.0000 - 0.0000 -
Free 44 - 44 1.1700 51 0.0000 - 0.0000 -
$ 968 $ 28 $ 207
Meals
Federal State
29 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement September 2023
Breakfast
Full price/base rate 436 - 436 0.3800 $ 166 0.0000 $ - 0.0000 $ - Reduced price 19 - 19 1.9800 38 0.0000 - 0.0000 -
Free 37 - 37 2.2800 84 0.0000 - 0.0000 -
State reimbursement 56 56 0.2137 12
Lunch
Full price/base rate 709 - 709 0.4000 284 0.0000 - 0.2950 209 Reduced price 30 - 30 3.8500 116 0.0000 - 0.2950 9
Free 60 - 60 4.2500 255 0.0000 - 0.2950 18
State reimbursement 90 90 0.2137 19
Supplement
Full price/base rate 533 - 533 0.1000 53 0.0000 - 0.0000 - Reduced price 23 - 23 0.5800 13 0.0000 - 0.0000 -
Free 45 - 45 1.1700 53 0.0000 - 0.0000 -
$ 1,061 $ 31 $ 236
October 2023
Breakfast
Full price/base rate 432 - 432 0.3800 $ 164 0.0000 $ - 0.0000 $ - Reduced price 10 - 10 1.9800 20 0.0000 - 0.0000 -
Free 120 - 120 2.2800 274 0.0000 - 0.0000 -
State reimbursement 130 130 0.2137 28
Lunch
Full price/base rate 768 - 768 0.4000 307 0.0000 - 0.2950 227 Reduced price 18 - 18 3.8500 69 0.0000 - 0.2950 5
Free 214 - 214 4.2500 910 0.0000 - 0.2950 63
State reimbursement 232 232 0.2137 50
Supplement
Full price/base rate 715 - 715 0.1000 72 0.0000 - 0.0000 - Reduced price 17 - 17 0.5800 10 0.0000 - 0.0000 -
Free 200 - 200 1.1700 234 0.0000 - 0.0000 -
$ 2,059 $ 77 $ 295
Meals
Federal State
30 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement November 2023
Breakfast
Full price/base rate 410 - 410 0.3800 $ 156 0.0000 $ - 0.0000 $ - Reduced price 10 - 10 1.9800 20 0.0000 - 0.0000 -
Free 115 - 115 2.2800 262 0.0000 - 0.0000 -
State reimbursement 125 125 0.2137 27
Lunch
Full price/base rate 711 - 711 0.4000 284 0.0000 - 0.2950 210 Reduced price 17 - 17 3.8500 65 0.0000 - 0.2950 5
Free 198 - 198 4.2500 842 0.0000 - 0.2950 58
State reimbursement 215 215 0.2137 46
Supplement
Full price/base rate 667 - 667 0.1000 67 0.0000 - 0.0000 - Reduced price 16 - 16 0.5800 9 0.0000 - 0.0000 -
Free 186 - 186 1.1700 218 0.0000 - 0.0000 -
$ 1,923 $ 73 $ 273
December 2023
Breakfast
Full price/base rate 488 - 488 0.3800 $ 185 0.0000 $ - 0.0000 $ - Reduced price 11 - 11 1.9800 22 0.0000 - 0.0000 -
Free 136 - 136 2.2800 310 0.0000 - 0.0000 -
State reimbursement 147 147 0.2137 31
Lunch
Full price/base rate 532 - 532 0.4000 213 0.0000 - 0.2950 157 Reduced price 12 - 12 3.8500 46 0.0000 - 0.2950 4
Free 148 - 148 4.2500 629 0.0000 - 0.2950 44
State reimbursement 160 160 0.2137 34
Supplement
Full price/base rate 525 - 525 0.1000 53 0.0000 - 0.0000 - Reduced price 12 - 12 0.5800 7 0.0000 - 0.0000 -
Free 146 - 146 1.1700 171 0.0000 - 0.0000 -
$ 1,636 $ 66 $ 204
Federal State
Meals
31 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement January 2024
Breakfast
Full price/base rate 381 - 381 0.3800 $ 145 0.0000 $ - 0.0000 $ - Reduced price 9 - 9 1.9800 18 0.0000 - 0.0000 -
Free 106 - 106 2.2800 242 0.0000 - 0.0000 -
State reimbursement 115 115 0.2137 25
Lunch
Full price/base rate 723 - 723 0.4000 289 0.0000 - 0.2950 213 Reduced price 17 - 17 3.8500 65 0.0000 - 0.2950 5
Free 202 - 202 4.2500 859 0.0000 - 0.2950 60
State reimbursement 219 219 0.2137 47
Supplement
Full price/base rate 690 - 690 0.1000 69 0.0000 - 0.0000 - Reduced price 16 - 16 0.5800 9 0.0000 - 0.0000 -
Free 193 - 193 1.1700 226 0.0000 - 0.0000 -
$ 1,922 $ 71 $ 278
February 2024
Breakfast
Full price/base rate 386 - 386 0.3800 $ 147 0.0000 $ - 0.0000 $ - Reduced price 9 - 9 1.9800 18 0.0000 - 0.0000 -
Free 108 - 108 2.2800 246 0.0000 - 0.0000 -
State reimbursement 117 117 0.2137 25
Lunch
Full price/base rate 622 - 622 0.4000 249 0.0000 - 0.2950 183 Reduced price 14 - 14 3.8500 54 0.0000 - 0.2950 4
Free 174 - 174 4.2500 740 0.0000 - 0.2950 51
State reimbursement 188 188 0.2137 40
Supplement
Full price/base rate 603 - 603 0.1000 60 0.0000 - 0.0000 - Reduced price 14 - 14 0.5800 8 0.0000 - 0.0000 -
Free 168 - 168 1.1700 197 0.0000 - 0.0000 -
$ 1,718 $ 65 $ 239
Federal State
Meals
32 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement March 2024
Breakfast
Full price/base rate 459 - 459 0.3800 $ 174 0.0000 $ - 0.0000 $ - Reduced price 11 - 11 1.9800 22 0.0000 - 0.0000 -
Free 128 - 128 2.2800 292 0.0000 - 0.0000 -
State reimbursement 139 139 0.2137 30
Lunch
Full price/base rate 714 - 714 0.4000 286 0.0000 - 0.2950 211 Reduced price 17 - 17 3.8500 65 0.0000 - 0.2950 5
Free 199 - 199 4.2500 846 0.0000 - 0.2950 59
State reimbursement 216 216 0.2137 46
Supplement
Full price/base rate 684 - 684 0.1000 68 0.0000 - 0.0000 - Reduced price 16 - 16 0.5800 9 0.0000 - 0.0000 -
Free 191 - 191 1.1700 223 0.0000 - 0.0000 -
$ 1,986 $ 76 $ 274
April 2024
Breakfast
Full price/base rate 457 - 457 0.3800 $ 174 0.0000 $ - 0.0000 $ - Reduced price 11 - 11 1.9800 22 0.0000 - 0.0000 -
Free 128 - 128 2.2800 292 0.0000 - 0.0000 -
State reimbursement 139 139 0.2137 30
Lunch
Full price/base rate 711 - 711 0.4000 284 0.0000 - 0.2950 210 Reduced price 17 - 17 3.8500 65 0.0000 - 0.2950 5
Free 199 - 199 4.2500 846 0.0000 - 0.2950 59
State reimbursement 216 216 0.2137 46
Supplement
Full price/base rate 652 - 652 0.1000 65 0.0000 - 0.0000 - Reduced price 15 - 15 0.5800 9 0.0000 - 0.0000 -
Free 182 - 182 1.1700 213 0.0000 - 0.0000 -
$ 1,970 $ 76 $ 273
Federal State
Meals
33 Statutory Meal Statutory Meal Cash In Meal
Reported Adjustments * Allowed Rate Reimbursement Rate Reimbursement Lieu Reimbursement May 2024
Breakfast
Full price/base rate 516 - 516 0.3800 $ 196 0.0000 $ - 0.0000 $ - Reduced price 12 - 12 1.9800 24 0.0000 - 0.0000 -
Free 144 - 144 2.2800 328 0.0000 - 0.0000 -
State reimbursement 156 156 0.2137 33
Lunch
Full price/base rate 783 - 783 0.4000 313 0.0000 - 0.2950 231 Reduced price 18 - 18 3.8500 69 0.0000 - 0.2950 5
Free 219 - 219 4.2500 931 0.0000 - 0.2950 65
State reimbursement 237 237 0.2137 51
Supplement
Full price/base rate 735 - 735 0.1000 74 0.0000 - 0.0000 - Reduced price 17 - 17 0.5800 10 0.0000 - 0.0000 -
Free 205 - 205 1.1700 240 0.0000 - 0.0000 -
$ 2,185 $ 84 $ 301
June 2024
Breakfast
Full price/base rate 429 - 429 0.3800 $ 163 0.0000 $ - 0.0000 $ - Reduced price 10 - 10 1.9800 20 0.0000 - 0.0000 -
Free 120 - 120 2.2800 274 0.0000 - 0.0000 -
State reimbursement 130 130 0.2137 28
Lunch
Full price/base rate 638 - 638 0.4000 255 0.0000 - 0.2950 188 Reduced price 15 - 15 3.8500 58 0.0000 - 0.2950 4
Free 178 - 178 4.2500 757 0.0000 - 0.2950 53
State reimbursement 193 193 0.2137 41
Supplement
Full price/base rate 627 - 627 0.1000 63 0.0000 - 0.0000 - Reduced price 15 - 15 0.5800 9 0.0000 - 0.0000 -
Free 175 - 175 1.1700 205 0.0000 - 0.0000 -
$ 1,802 $ 69 $ 245
Adjustments
GRAND TOTAL 30,309 $ 20,418 $ 750 $ 3,087
* 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
34 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF CACFP REPORTED, ADJUSTED AND ALLOWED ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2024
Month Total Free Reduced Based
July Reported 53 4 2 47
Allowed 53 4 2 47
August Reported 53 4 2 47
Allowed 53 4 2 47
September Reported 53 4 2 47
Allowed 53 4 2 47
October Reported 56 1 12 43
Allowed 56 12 1 43
November Reported 56 1 12 43
Allowed 56 12 1 43
December Reported 56 1 12 43
Allowed 56 12 1 43
January Reported 56 1 12 43
Allowed 56 12 1 43
February Reported 56 1 12 43
Allowed 56 12 1 43
March Reported 56 1 12 43
Allowed 56 12 1 43
April Reported 56 1 12 43
Allowed 56 12 1 43
May Reported 56 1 12 43
Allowed 56 12 1 43
June Reported 56 1 12 43
Allowed 56 12 1 43
35 This Page Left Intentionally Blank
CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
Notes to the Child Development Program Supplementary Information For the Year Ended June 30, 2024
NOTE 1 – NOTE TO SUPPLEMENTARY INFORMATION
In accordance with the applicable requirements from the Funding Terms and Conditions of the City of Emeryville’s child development contract:
a. Interest Expense
Interest expense is only allowable as a reimbursable cost in certain circumstances when it has been preapproved by the administering state department or relates to the lease purchase, acquisition, or repair or renovation of early learning and care facilities owned or leased by the contractor. No interest expense was claimed as a reimbursable expense for the year ended June 30, 2024. b. Related Party Rent Expense
All expenses claimed for reimbursement under a related party rent transaction must be supported by a fair market rental estimate from an independent appraiser, licensed by the California Office of Real Estate Appraisers. No related party rent expense was claimed as a reimbursable expense for the year ended June 30, 2024.
c. Bad Debt Expense
Bad debt expense is unallowable unless it relates to uncollected family fees where documentation of adequate collection attempts exists. No bad debt expense was claimed to a child development contract for the year ended June 30, 2024.
37 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) as of and for the year ended June 30, 2024, and have issued our report thereon dated December 4, 2024. Our report included an emphasis of matter paragraph the fact that the financial statements present only the revenues, support and expenditures of the Center and do not present fairly the financial position of the City.
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 and therefore, material weaknesses or significant deficiencies may exist that were not identified. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. We identified certain deficiencies in internal control that we consider to be significant deficiencies as listed on the Schedule of Significant Deficiencies included as part of our separately issued Memorandum on Internal Control dated DATE, which is an integral part of our audit and should be read in conjunction with this report. 39 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.
City’s Response to Findings
Government Auditing Standards require the auditor to perform limited procedures on the City’s response to the findings identified in our audit and described in our separately issued Memorandum on Internal Control dated December 4, 2024, which is an integral part of our audit and should be read in conjunction with this report. The City’s response was not subjected to the other auditing procedures applied in the audit of the financial statements and, accordingly, we express no opinion on the response.
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
December 4, 2024
40 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
None noted in current year.
41 CITY OF EMERYVILLE
EMERYVILLE CHILD DEVELOPMENT CENTER
CURRENT STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS Not findings in the prior year.
42