CITY OF SAN BERNARDINO
CONFIDENTIAL
MODERNIZING OLDER CALIFORNIANS ACT -
NUTRITION SERVICES
RFP HS# 23 - 26
TABLE OF CONTENTS
1. Attachment B - Statement of Certification
2. Statement of Experience and Qualifications
3. Attachment C- Licenses, Permits and/or Certifications 4: Financials - Annual reports and audited financial statements
5. Project Team Organization Chart
6. Proposal Description
7. Work Plan and Schedule
8. Attachment D- Certification Regarding Debarment or Suspension
9. Attachment E - Cost
10. Attachment F-References
11. Attachment G - Former County Officials
12. Attachment H- Exceptions to RFP
13: Attachment I - Public Records Act Exemptions
14. Attachment J- Indemnification and Insurance Requirements Affidavit
15. Attachment L - Local Vendor Preference Self-Certification
16. Subcontractor Information
17. Exhibit A - Complaint and Grievance Procedure
18. Privacy and Security
19. Attachment M - Campaign Contribution Disclosure (SB 1439)
20. Attachment N.- Letter of Intent
ATTACHMENT A - COVER PAGE
Use this checklist to ensure that all items requested have been included.
Items Completed Page (s)
Attachment A - Cover Page
Attachment B - Statement of Certification (1 page)
3 Attachment C.- Licenses, Permits, and/or Certifications Attachment D - Certification Regarding Debarment or Suspension; California
4. Secretary of State Business Entity Registration
5. Attachment E - Cost
6. Attachment F - References
7. Attachment G - Employment of Former County Officials
8.: Attachment H - Exceptions to RFP
9. Attachment | - Public Records Act Exemptions
10. Attachment J- Indemnification and Insurance Requirements Affidavit (1 page)
11. Attachment K- Reserved
12. Attachment L - Local Vender Preference Self-Certification (1 page)
13. Attachment M - Campaign Contribution Disclosure (SB 1439): (3 pages)
14. Financials (Two Years)
15. Attachment N- Letter of Intent (2 pages)
Proposer Name: Trudy Panowicz
Address:
Telephone No.: (909) 384-5434 FAX No.: ( )
Email Address: [email protected]
Federal Tax ID: * 98-6000772
RFP Contact: Diane Ettari
Name of Authorized Representative:
Title of Authorized Representative:
By signing below, the individual acknowledges that he/she has the authority to bind the Proposer to the terms of the Proposal. The individual further acknowledges that he/she has read and understands the RFP, the contents of the Proposal and the Attachments, and attests to the accuracy of the information submitted therein.
Signature of Authorized Representative: -
Date:
: ATTACHMENT B
STATEMENT OF CERTIFICATION
The following statements are incorporated in our response to San Bernardino County.
Agree Agree with qualification.
(initial and attach
Statement (initial)
explanation)
The offer made in the Proposal is firm and binding for nine (9) TRP months from the date the Proposal is opened.
All aspects of the Proposal, including cost, have been
determined independently, without consultation with any other TRP
2. Proposer or competitor for the purpose of restricting competition.
All declarations in the Proposal and attachments are true and TRP
3. that this shall constitute a warranty, the falsity of which wil! entitle the County to pursue any remedy by law.
Proposer agrees that all aspects of the RFP and the Proposal TRP:
4. submitted shall be binding if the Proposal is selected and a Contract awarded.
Proposer agrees to provide the County with any other
information the County determines is necessary for an TRP accurate determination of the Proposer's ability to perform the Services as proposed.
Proposer, if selected will comply with all applicable rules, laws TRP and regulations.
The RFP has been reviewed in its entirety and Proposer has TRP
7. no exceptions to any requirements, terms, or conditions, except as noted in Attachment H.
ATTACHMENT C
LICENSES, PERMITS, and/or CERTIFICATIONS
TYPE (ie: License, Permit, Certifications)
EXPIRATION
Include DIR Registration No. of Contractor and Subcontractors The City of San Bernardino has health permits on file issued by the Department of Public Health - Environmental Health
Services.
All staff have Food Handlers licenses.
•51
STATEMENT OF EXPERIENCE AND QUALIFICATIONS
The City of San Bernardino has been providing meals to seniors since 1977. During this time the City has demonstrated services as a provider of tens of thousands of congregate nutritious meals annually to our low-income senior population. Through collaborative contracts of the San Bernardino County Department of Aging and Adult services, low-income seniors are consistently served nutritious and balanced meals.
The City of San Bernardino, a local municipality, has demonstrated capacity to perform the required services in this proposal.
The City of San Bernardino has an organization that is adequately staffed and trained to perform the required services or demonstrate the capacity for recruiting such staff Description of experience of principal individuals:
Trudy Panowicz - Food Service Supervisor ||I- Supervise the Older Californians Nutrition Program for over 15 years.
Mitch Assumma - Community Recreation Manager with over 40 years' experience within the Parks and Recreation industry.
4 STATEMENT OF EXPERIENCE AND QUALIFICATIONS
Contracts currently in effect, completed, or terminated prior to the original expiration date within the last three years - For fiscal years 2022 - 2025 - Older Californians Nutrition Program.
A three year grant program to provide congregate meals to seniors, The HCBS grant program. - Nutrition Infrastructure grant program.
The City of San Bernardino has no controlling interest in any other firms providing equivalent or similar services.
The City of San Bernardino has no financial interest in other lines of business outside of municipal operations.
The City of San Bernardino has no pending litigation, involving any officers, employees, and/or consultants thereof, in connection with contracts.
STATEMENT OF EXPERIRENCE AND QUALIFICATIONS
The City of San Bernardino has no convictions or adverse court rulings involving fraud and/or related acts of all officers, consultants, and employees.
The City of San Bernardino has no commitments or potential commitments that may impact the City of San Bernardino's assets, lines or credit, guarantor letters, or ability to perform the Contract, if awarded.
FINANCIALS
Annual report for previous two years.
Three (3) most recent and complete annual independently audited financial statements.
Single Audit Report
City of San Bernardino, California
For the Year Ended June 30, 2021
RA
ROGERS, ANDERSON, MALODY & SCOTT, LLP.
CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
M S
City of San Bernardino
Single Audit Report on Federal Awards
Table of Contents
Page
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 1
Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards in Accordance with the Uniform Guidance 3.
Schedule of Expenditures of Federal Awards .7
Notes to the Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs:
Section I: Summary of Auditor's Results 11.
Section Il: Financial Statements Findings 12
Section I!!: Federal Awards Findings and Questioned Costs 12 Summary Schedule of Prior Audit Findings ..17
Corrective Action Plan .. 18
R A ROGERS, ANDERSON, MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
M S
735 E: Carnegie Dr. Suite 100 REPORT ON INTERNAL CONTROL OVER FINANCIAL San Bernardino, CA 92408
REPORTING AND ON COMPLIANCE AND OTHER MATTERS
909889.0871 T
BASED ON AN AUDIT OF FINANCIAL STATEMENTS
909889536 1 5
PERFORMED IN ACCORDANCE WITH
ramscpa.net
GOVERNMENT AUDITING STANDARDS
PARTNERS
Terry P. Shea, CPA
Scott W. Mairo, CPA. CGMA Independent Auditor's Report
Leena Shanbliag, CPA. MST. CGMA
Bradlerd A. Welebir. CPA, MBA. CGMA
Jenny W. Liu: CPA, MST To the Honorable Mayor and City Council Members Brenda L. Odle, CPA, MST ‹Partner Emericus))
City of San Bernardino
San Bernardino, California
MANAGERS / STAFF
Gardenya Duran, CPA, CGMA
Brianna Schultz, CPA. CGMA We have audited, in accordance with auditing standards generally Seong-Hyea Lee. CPA. MBA accepted in the United States of America and the standards applicable Evelyn Morentin-Barcena. CPA to financial audits contained in Government Auditing Standards issued Veronica Hernandez. CPA by the Comptroller General of the United States, the financial Laura Arvizu. CPA
statements of the governmental activities, the business-type activities, Xinlu Zoe Zhang, CPA. MSA
each major fund, and the aggregate remaining fund information of the john Maldonado, CPA, MSA
Thao Le. CPA, MBA City of San Bernardino, California (the City) as of and for the year Julia Rodriguez Fuentes, CPA, MSA ended June 30, 2021, and the related notes to the financial Demi Hite, CPA statements, which collectively comprise the City's basic financial statements, and have issued our report thereon dated November 30, 2021.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we MEMBERS considered the City's internal control over financial reporting (internal American Institute of
Certified Public Accountanis control) as a basis for designing audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the PCPS The AICPA Alliance financial statements, but not for the purpose of expressing an opinion foi CPA Firins
on the effectiveness of the City's internal control. Accordingly, we do Governmental Audit
not express an opinion on the effectiveness of the City's internal Quality Center •
control.
Employee Benefir Plan
Audit Quality Center
Our consideration of internal control over financial reporting was for California Society of
the limited purpose described in the preceding paragraph and was not Certified Public Accountants
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 have not been Proud Member of identified. However, as described in the accompanying Schedule of AlliottGlobalAlliance™
Findings and Responses, we did identify certain deficiencies in internal control that we consider to be significant deficiencies. 1 STABILITY. ACCURACY. TRUST.
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 entity'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 City'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.
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 entity'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 City's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Rogers, Andercon, Malody e leott, LIP.
San Bernardino, California
November 30, 2021
2 R ROGERS, ANDERSON, MALODY & SCOTT; LLP
CERTIFIED PUBLIC ACCOUNTANTS: SINCE 1948.
M S
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER
735 E. Carnegie Dr. Suite 100 COMPLIANCE; AND REPORT ON SCHEDULE OF San Bernardino, CA 92408 EXPENDITURES OF FEDERAL AWARDS IN ACCORDANCE 909 889,0871 T WITH THE UNIFORM GUIDANCE
9098895361 F
ramecpa.net Indeperdent Auditor's Report
PARTNERS To the Honorable Mayor and City Council Members Terry P. Shea, CPA City of San Bernardino
Scott W. Manno, CPA. CGMA San Bernardino, California
Leena Shanbhag, CPA. MST. CGMA
Bradferd A. Welebir: CPA, MBA, EGMA
Report on Compliance for Each Major Federal Program
Jenny W. Liu. CPA, MST
Brenda L. Odie, CPA, MST. (Partner Emeritus)
Opinion on Each Major Federal Program
MANAGERS! STAFF We have audited the City of San Bernardino's (the City) compliance Gardenya Duran, CPA, EGMA with the types of compliance requirements identified as subject to audit Brianna Schultz. CPA. CGMA* in the OMB Compliance Supplement that could have a direct and Seong-Hyea Lee. CPA. MBA material effect on each of the City's major federal programs for the Evelyn. Moreitin-Barcena, CPA year ended June 30, 2021. The City's major federal programs are Veronica Hernandez. CPA results section of the
identified in the summary of auditor's
Laura Arvizu. CPA
Xinlu Zoe Zhang, CPA. MSA accompanying schedule of findings and questioned costs.
John Maldonado, CPA, MSA
Thao Le. CPA, MBA In our opinion, the City complied, in all material respects, with the Julia Rodriguez Fuentes. CPA, MSA compliance requirements referred to above that could have a direct : Demi Hite CPA and material effect on each of its major federal programs for the year ended June 30, 2021.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America (GAAS); MEMBERS the standards applicable to financial audits contained in Govemment American Institute of Auditing Standards issued by the Comptroller General of the United Certified Public Accountants
States (Government Auditing Standards); and the audit requirements PCPS The AICPA Alliance of Title 2 U.S. Code of Federal Regulations Part 200, Uniform for CPA Firms Administrative Requirements, Cost Principles, and Audit Gaveinmental Audit Requirements for Federal Awards (Uniform Guidance).: Our Quality Center
responsibilities under those standards and the Uniform Guidance are Employee Benefit Plan further described in the Auditor's Responsibilities for the Audit of Aridi! Quality Centei Compliance section of our report.
California Society of
Certified Public Accountants We are required to be independent of the City and to meet our other responsibilities, accordance relevant ethical
requirements relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for Proud Member of our opinion on compliance for each major federal program. Our audit AlliottGlobalAllance™ does not provide a legal determination of the City's compliance with the compliance requirements referred to above.
3 STABILITY. ACCURACY. TRUST.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design; implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City's federal programs.
Auditor's Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City's compliance based on our audit. 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 GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City's compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material noncompliance, 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 City's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
Obtain an understanding of the City's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over compliance. Accordingly, no such opinion is expressed We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Other Matters
The results of our auditing procedures disclosed instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as items 2021-001 and 2021-002. Our opinion on each major federal program is not modified with respect to these matters. 4 Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the noncompliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The City's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
Report on Internal Control Over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses: However, as discussed below, we did identify certain deficiencies in internal control over compliance that we consider to be significant deficiencies.
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in intemal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs as items 2021-003 and 2021-004, to be significant deficiencies.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed: Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the internal control over compliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The City's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose.
Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance:
We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended June 30, 2021, and the related notes to the financial statements, which collectively comprise the City's basic financial statements. We issued our report thereon, dated November 30,; 2021, which contained unmodified opinions on those financial statements Our audit was conducted tor the purpose of forming opinions on the tinancial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance 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 and certain additional procedures 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 schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
Rogers, Anderson, Malody e leott, LLP.
San Bernardino, California
September 29, 2022 (except for our report on the Schedule of Expenditures of Federal Awards, for which the date is November 30, 2021)
6 City of San Bernardino
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2021
Assistance Amounts
Listing Grant Award Federal provided to
Federal Grantor/Passed through Grantor
Number Number Expenditures Subrecipients
Program Title
U.S. Department of Housing and Urban Development:
Community Development Block Grants/Entitlement Grants Cluster:
Direct Program: :$
14,218 B-08-MN-06-0520 822,923
Neighborhood Stabilization Program 1 1,718,449 33,228
Community Development Block Grants/Entitlement Grants 14.218 B-19-MC-06-0539 Total Community Development Block Grants/Entitlement Grants Cluster 2,541,372 •33,228
14.231 E-20-MC-06-0539 392,001 347,798
Emergency Solutions Grants Program 194;582
14.231 : E-20-MW-06-0539 203,661
COVID19 - Emergency Solutions Grants Program CV1 155,465
14.231 E-20-MW-06-0539 155,465
COVID19 - Emergency Solutions Grants Program CV2
14.239 :.M-19-MG-06-0565 91,327
HOME Investment Partnerships Program
Total U.S. Department of Housing and Urban Development 3,383;826 • 731,073 U.S. Department of Justice:
16.609 2020GPBX0080 5,102
2020 Project Safe Neighborhoods
16.922 CA0361000 156,620
Equitable Sharing Program •
2020 Community Oriented Policing Serices Hiring Program 16.710 2020ULWXD011 1,169,032 Edward Byre Memorial Justice Assistance Grant:
Passed through County of San Bemardino Law and Justice Group:
2016 Justice Assistance Grant: 16,738 2016-DJBX-0768 28,937
16.738 2015-DJBX-0978 391,621
2016 Justice Assistance Grant: (Subaward 15-364)
Total U.S: Department of Justice 1,751,312
U.S. Department of Transportation:
Passed through Federal Railroad Administration:
20.301 69A36520401860RTECA 80,000
Selective Traffic Enforcement Program
Highway Safety Cluster:
Passed through State of Califomia Office of Traffic Safety:
Selective Traffic Enforcement Program 20.600 PT20151 22,183 • Selective Traffic Enforcement Program 20.600 P.T21049 121,605 Total State and Community Highway Safety/ Highway Safety Cluster 143,788 Minimum Penalties for Offenders for Driving While Intoxicated:
Passed through State of Califomia Office of Traffic Safety:
20:608 PT20151 172,051
Selective Traffic Enforcement Program
Selective Traffic Enforcement Program 20,608 PT21049 229,521 Total Minimum Penalties for. Offenders for Driving While Intoxicated 401,578 Total U.S. Department of Transportation 625,366
See accompanying notes to the schedule of expenditures of federal awards:
7 City of San Bernardino
Schedule of Expenditures of Federal Awards (Continued)
Year Ended June 30, 2021
Assistance Amounts
Federal Grantor/Passed through Grantor Listing Grant Award •Federal provided to Program Title Number Number Expenditures Subrecipients
U.S. Department of Treasury:
Direct Program:
Equitable Sharing Program. 21.016 CA0361000 60,000
COVID19 - Coronavirus Relief Fund: 21.019 20-1892-0-1-806 2,691,008 COVID19 - Emergency Rental Assistance Program 21.023 ERA-2101112330 -3,120,459 3,111,240 Passed through County of San Bemardino:
COVID19 - Coronavirus Relief Fund 21:019 CARES21-ALLC-SAN 2,691,008 COVID19 - Coronavirus Relief Fund 21.019 CARES21-PRJC 46-SAN 14,212 COVID19 - Coronavirus Relief Fund 21.019. CARES21-PRJC-47-SAN 34,888 COVID19 - Coronavirus Relief Fund 21.019 CARES21-PRJC-50-SAN 19,851 COVID19 - Coronavirus Relief Fund 21.019 CARES21-PRJC-51-SAN 79,320 79,320 Total U.S: Department of Treasury 8,710,746 3,190,560
U.S. Department of Education:
Passed through Califomia Department of Education:
Adult Education and Family Act :84.002A V002A190005 96,921 Total U:S. Department of Education 96,921
U.S. Department of Health and Human Services:
Aging Cluster:
Passed through County of San Bemardino Department of Aging and Adult Services:
Special Programs for the Aging Title.IlI, Part C Nutrition Senices 93.045 .16-389 319,447 Nutrition Services Incentive Program - Elderly Nutrition Program 93:053 16-389 31,000 Total Aging Cluster 350,447:
Total U.S. Department of Health and Human Services 350,447 Corporation for National and Community Services:
Direct Program:
Retired and Senior Volunteer Program 94.002 19SRP.CA008 61,697 Foster. Grandparent/Senior Companion Cluster:
Direct Program:
Senior Companion Program of San Bemardino 94:016 : 18SCPCA005 196,668 Total Foster Grandparent/Senior Companion Cluster • 196,668 Total Corporation for National and Community Services :258,365 U.S. Department of Homeland Security:
Homeland Security Grant Program:
Passed through City of Riverside Fire Department:
Urban Area Security Initiative 97.067 2018-0054 73,582
Total U.S. Department of Homeland Security 73,582
Total Expenditures of Federal Awards $15,250,565 $ 3,921,633 See accompanying notes to the schedule of expenditures of federal awards.
City of San Bernardino
Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2021
Note 1: Summary of Significant Accounting Policies Applicable to the Schedule of Expenditures of Federal Awards
Reporting Entity
The financial reporting entity consists of the primary government, City of San Bernardino (the 'City"), organizations for which the primary government is financially accountable, and other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete: For the purposes of the Schedule of Expenditures of Federal Awards (SEFA), the reporting entity consists of all City departments except the water department, which has a separate independent single audit.
The City Council acts as the governing body and is able to impose its will on the following organizations, establishing financial accountability.
Basis of Accounting
Funds received under the various grant programs have been recorded within the general fund and special revenue funds of the City. The City utilizes the modified accrual method of accounting for the general fund and special revenue funds. The accompanying Schedule of Expenditures of Federal Awards ("Schedule") is presented in accordance with the requirements of Tile 2 U.S.
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in, the preparation of the City's basic financial statements.
Schedule of Expenditures of Federal Awards
The accompanying Schedule presents the activity of all federal assistance programs of the City except those programs of the City's Water Department, which are not included in the City's Schedule of Expenditures of Federal Awards but are reported in an independent single audit by a separate auditing firm. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California and the County of San Bernardino, is not included in the Schedule. The Schedule was prepared from only the accounts of various grant programs and, therefore, does not present the financial position, change in fund balance, or results of operations of the City
Note 2: De Minimis Indirect Cost Rate
The City has elected not to use 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
9 City of San Bernardino
Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2021
Note 3: Outstanding Loans
The City of San Bernardino entered into a Contract for Loan Guarantee Assistance, a Master Fiscal Agency Agreement, and executed a promissory note with the United States Department of Housing and Urban Development pursuant to Section 108 of the Housing and Community Development Act of 1974, as amended (Section 108 Loan). The proceeds of the loan were then loaned to the EDA to be used for the Arden-Guthrie Focused Neighborhood Revitalization Project, which affects approximately 20 acres of land located at the northwest corner of Arden Avenue and 20th Street (Arden-Guthrie Site). Once the Arden-Guthrie Site is sold to a third-party, the proceeds of the sale are required to be paid to the City. All debt service payments on the Section 108 Loan are the responsibility of the City. The source of funds available for the repayment of the Loan is the CDBG Program Revenue of the City: In the event of default, the City's annual CDBG allocation may be reduced by the amount necessary to satisfy the annual debt service requirement.
Interest payments are due semiannually on February 1 and August 1 at a rate of 2.7% per annum and continue through August 1, 2026. Principal payments are due annually on August 1, and continue through August 1, 2026
The outstanding balance of this loan at June 30, 2021 is $3,774,000 Note 4: Subrecipients
During the fiscal year ended June 30, 2021, the City disbursed $33,228 of federal awards to a subrecipients for the Community Development Block Grant (Assistance Listing No. 14.218). The City also disbursed $731,073 to subrecipients for the Emergency Solutions Grants Program (Assistance Listing No. 14.231). The City also disbursed $3,111,240 to subrecipients for the COVID-19 - Emergency Rental Assistance Program (Assistance Listing No. 21.023). The City also disbursed $79,320 to subrecipients for the COVID-19 - Coronavirus Relief Fund (Assistance Listing No. 21.019):
10 City of San Bernardino
Schedule of Findings and Questioned Costs
Year Ended June 30, 2021
SECTION I: SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of report the auditor issued on whether the financial statements audited were prepared in:
accordance with GAAP: Unmodified
Internal control over financial reporting:
Material weakness identified? Yes x. No
'Significant deficiencies identified? Yes
Noncompliance material to financial
statements noted? Yes x No
Federal Awards
Internal control over major programs:
Material weakness identified? Yes No:
Significant deficiencies identified? Yes None Reported
Type of auditor's report issued on compliance for major federal programs: Unmodified Any audit findings disclosed that
are required to be reported in
accordance with section 2 CFR
200.516(a)? Yes No
Identification of major federal programs:
Assistance Listing Number Name of Federal Programs or Cluster
14.231 Emergency Solutions Grant
16.710 2020 Community Oriented Policing Services Hiring Program
20.608 Selective Traffic Enforcement Program
21.019 COVID19 - Coronavirus Relief Fund
21.023 COVID19 - Emergency Rental Assistance Program
Dollar threshold used to distinguish
between type A and type B programs: $750,000
Auditee qualified as low-risk auditee? Yes No:
City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2021
SECTION II: FINANCIAL STATEMENT FINDINGS
No matters to be reported.
SECTION III: FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2021-001 - Procurement and Suspension and Debarment
Noncompliance
Federal Program
Emergency Solutions Grant, Assistance Listing Number 14.231.
Criteria
Per 2 CFR section 200.318 through 200,326, the non-federal entity must follow the procurement standards which includes conducting all procurement transactions in a manner providing full and open competition and performing a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold.
Condition
During the audit, the City was unable to provide support to show that competitive bidding, advertising, and a cost analysis was performed for the contract entered into during the year under audit.
Cause
The City did not properly follow its policies and procedures to ensure that procurements adhered to procurements standards required by Uniform Guidance.
Identification as a Repeat Finding
This is not a repeat finding.
Effect
Contracts could be entered into that do not follow the guidelines set forth by the compliance requirements and the City policies.
Questioned. Costs
None:
12 City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2021
SECTION III: FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS (Continued) 2021-001 - Procurement and Suspension and Debarment (Continued) Noncompliance
Recommendation
We recommend for the City to follow its policies and procedures to ensure compliance with federal requirements and that the support be maintained.
Management's Response
See Corrective Action Plan.
2021-002 - Special reports for Federal Funding Accountability and Transparency Act (FFATA).
Noncompliance
Federal Program
COVID-19 - Emergency Rental Assistance Program, Assistance Listing Number 21.023 Criteria
The entity is a direct recipient who made a first tier subaward of $25,000 or more and therefore, was required to report subaward data through Federal Funding Accountability and Transparency Act Reporting System (FSRS) under FFAȚA.
Condition
During the audit, we noted that the City was unaware of FFATA reporting requirements and did not report their subaward.
Cause
The City did not comply with reporting requirements under the Transparency Act.
Subaward Subaward
Transactions Subaward not Report not amount missing key Tested reported timely incorrect elements
1 Dollar Amount Subaward Subaward
of Tested Subaward not Report not amount missing key
Transactions reported timely incorrect elements
$6,222,480 $6,222,480 $0 $0
$3,111,240
13 City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2021
SECTION III: FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS (Continued) 2021-002 - Special reports for Federal Funding Accountability and Transparency Act (FFATA) (Continued)
Noncompliance
Identification as a Repeat Finding
This is not a repeat finding:
Effect
The City could jeopardize future grant funding due to noncompliance with program requirements.
Questioned Costs
None
Recommendation
We recommend the City implement a tracking system to remind staff of reporting requirements and submission deadlines
Management's Response
See Corrective Action Plan.
2021-003 - Procurement and Suspension and Debarment
Significant Deficiency
Federal Program
Emergency Solutions Grant, Assistance Listing Number 14.231 Criteria
Per 2 CFR section 200.318 through 200.326, the non-federal entity must follow the procurement standards which includes conducting all procurement transactions in a manner providing full and open competition and performing a cost or price analysis in connection with every procurement action in excess of the simplified acquisition threshold.
Condition
During the audit, the City was unable to provide support to show that competitive bidding, advertising, and a cost analysis was performed for the contract entered into during the year under audit.
14 City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2021
SECTION III: FEDERAL AWARDS. FINDINGS AND QUESTIONED COSTS (Continued) 2021-003 - Procurement and Suspension and Debarment (Continued) Significant Deficiency
Cause
The City did not properly follow its policies and procedures to ensure that procurements adhered to procurements standards required by Uniform Guidance.
Identification as a Repeat Finding
This is not a repeat finding.
Effect
Contracts could be entered into that do not follow the guidelines set forth by the compliance requirements and the City policies.
Questioned Costs
None:
Recommendation
We recommend for the City to implement controls to ensure its policies and procedures are being followed prior to entering into a procurement agreement with federal funds to ensure compliance with federal requirements and that the support be maintained.
Management's Response
See Corrective Action Plan
2021-004 - Special reports for Federal Funding Accountability and Transparency Act (FFATA)
Significant Deficiency
Federal Program
COVID-19 - Emergency Rental Assistance Program; Assistance Listing Number 21.023 Criteria
The entity is a direct recipient who made a first tier subaward of $25,000 or more and therefore, was required to report subaward data through Federal Funding Accountability and Transparency Act Reporting System (FSRS) under FFATA.
15 City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2021
SECTION III: FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS (Continued) 2021-004 - Special reports for Federal Funding Accountability and Transparency Act (FFATA) (Continued)
Significant Deficiency
Condition
During the audit, we noted that the City was unaware of FFATA reporting requirements and did not report their subaward
Cause
The City did not comply with reporting requirements under the Transparency Act.
Identification as a Repeat Finding
This is not a repeat finding:
Effect
The City could jeopardize future grant funding due to noncompliance with program requirements.
Questioned Costs
None.
Recommendation
We recommend the City implement a tracking system to remind staff of reporting requirements and submission deadlines:
Management's Response
See Corrective Action Plan.
16 City of San Bernardino
Summary Schedule of Prior Year Audit Findings
Year Ended June 30, 2021
Section II - Financial Statements Findings
Finding 2020-001 - Segregation of Duties
Status
Implemented.
Finding 2020-002 - Accounting Manual
Status
Implemented.
2020-003 - Equipment and Real Property Management
Status
Implemented.
2020-004 - Performance Reporting
Status
Implemented:
17 City of
San Bernardino
Finance Department
SUNDED IN 189
CORRECTIVE ACTION PLAN
In Response to Findings Relating to the Financial Statements and to the Schedule of Findings and Questioned Costs Year Ended June 30, 2021
September 23, 2022
The City of San Bernardino respectfully submits the following corrective action plan for the year. ended June 30, 2021:
Name and address of independent public accounting firm:
Rogers, Anderson, Malody & Scott, LLP
735 E. Carnegie Drive, Suite 100
San Bernardino, CA 92408
Audit Period: July 1, 2020 - June 30, 2021
The findings from the September 23, 2022, schedule of findings and questioned costs are discussed below.
FINDINGS - FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS Finding Number 2021-001 Procurement and Suspension and Debarment Noncompliance and 2021-003 - Procurement and Suspension and Debarment Significant Deficiency
Recommendation
We recommend for the City to follow its policies and procedures to ensure compliance with federal requirements and that the support be maintained.
Corrective Action Taken
Management acknowledges the importance of following its policies and procedures to ensure compliance with federal requirements and that the support be maintained. To that end, Management has communicated to staff the importance of maintaining a system that ensures City staff is aware of the policies and procedures and to ensure they are followed to ensure compliance with federal requirements.
Proposed Completion Date
June 30, 2022
290 North D St, San Bernardino, CA 92401 | P: 909-384-5242 | F: 909-384-5043| www.sBCity.org 18 Finding Number 2021-002 Special reports for Federal Funding Accountability and Transparency Act (FFATA) Noncompliance and 2021-004 - Special reports for Federal Funding Accountability and Transparency Act (FFATA) Significant Deficiency
Recommendation
We recommend the City implement a tracking systern to remind staff of reporting requirements and submission deadlines.
Corrective Action Taken
Management acknowledges the importance of completing timely and accurate grant reporting. To that end, Management has communicated to staff the importance of maintaining a system that ensures City staff is aware of the types of reports that are due for the various grant funds received by the City.
Proposed Completion Date
June 30; 2022
For any questions regarding this plan, please contact Marim Fam, Deputy Finance Director:
Sincerely,
Marim Fam
Deputy Finance Director
19 Single Audit Report
City of San Bernardino, California
For the Year Ended June 30, 2022
RA
ROGERS; ANDERSON, MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
M S
City of San Bernardino
Single Audit Report on Federal Awards
Table of Contents
Page:
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 1
Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards in Accordance with the Uniform Guidance :3 Schedule of Expenditures of Federal Awards 7-
Notes to the Schedule of Expenditures of Federal Awards Schedule of Findings and Questioned Costs:
Section I: Summary of Auditor's Results 11
Section lI: Financial Statements Findings 12
Section I!!: Federal Awards Findings and Questioned Costs 13:
Summary Schedule of Prior Audit Findings ..14
Corrective Action Plan 15
R ROGERS. ANDERSON, MALODY & SCOTT, LLP
CERTIFJED PUBLIC ACCOUNTANTS. SINCE 1948
M S
735 E. Carnegie Dr Suite 100
San Bernardino, CA 92408 REPORT ON INTERNAL CONTROL OVER FINANCIAL 909 389 0871 T
REPORTING AND ON COMPLIANCE AND OTHER MATTERS
909 889 5361 F
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
ramscpa.net
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
PARTNERS
Terry P. Shea, CPA
Independent Auditor's Report
Scott W Manna CPA. EGMA
Leena Shanbhag. CPA, MSÉ. CGMA
Bradlerd A. Welebu, CRA MBA COMA
Jenny W Liu. CPA. MST To the Honorable Mayor and City Council Members Gardenya Duran: CPA, CGMA
City of San Bernardino
Brianna Schultz, CPA, CGMA
Șan Bernardino, California
Brenda L. Odle. CPA. M157 (Partne: Eme
We have audited, in accordance with auditing standards generally accepted in the United States of America and the standards applicable MANAGERS / STAFF to financial audits contained in Government Auditing Standards issued Seong-Hyea Lee: CPA, MBA by the Comptroller General of the United States, the financial Evelyii Morentin-Barcena:
statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the lohn Maldonado. CPA. MSA City of San Bernardino, California (the City) as of and for the year ended lula Rodriguez Fuentes, CPA FIS June 30, 2022, and the related notes to the financial statements, which Dent Hite. CPA collectively comprise the City's basic financial statements, and have Jeffrey Mckenion. CPA
issued our report thereon dated March 10; 2023.
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal
MEMBERS
control) as a basis for designing audit procedures that are appropriate Certitied Public Accountants in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion PEPS The AICPA Allance
on the effectiveness of the City's internal control. Accordingly, we do not for CPA Forcis
express an opinion on the effectiveness of the City's internal control.
Goemental Audit
Quality Centex
A deficiency in intemal control exists when the design or operation of a Calitornia Society of
Certified Pablic Accountants 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 entity's financial statements will not be prevented or detected and corrected on Proud Member of a timely basis. A significant deficiency is a deficiency, or a combination AlliottGlobalAlliance* of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
• 1
STABILITY. ACCURACY. TRUST.
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 City'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.
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 entity'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 City's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Lagers, Anderson, Malody e leott, LLP.
San Bernardino, California
March 10, 2023
R A ROGERS: ANDERSON, MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS SINCE 1948
M S
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER
735 E. Carnegie Or Suite 100 COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES San, Bernardino. CA 92408 OF FEDERAL AWARDS IN ACCORDANCE WITH THE 909 889 0871 T UNIFORM GUIDANCE
909 889 5361 F
ramscpa.ner
Independent Auditor's Report
PARTNERS To the Honorable Mayor and City Council Members Teriy F Shea. CTA City of San Bernardino
Scot W Manho CPA CGMA
San Bernardino, California
Leena Shanbhag CPA MST CGMA
Bradlerd A Welebe CPA. MBA COMA
Jenny w Lui. CPA. MST Report on Compliance for Each Major Federal Program Gardenya Duran. CPA CGMA
Gnanna Schultz. CRA CGMA Opinion on Each Major Federal Program Breari
We have audited the City of San Bernardino's (the City's) compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on MANAGERS / STAFF each of the City's major federal programs for the year ended June 30, Seong-Hyea Lee, L.PA. MBA 2022. The City's major federal programs are identified in the summary Evelyn Morentin-Baicèna. CPA of auditor's results section of the accompanying schedule of findings Veronica Hernandez, CPA
and questioned costs.
LA REVELPA
john Maldonado. CPA. MSA
In our opinion, the City complied, in all material respects, with the Jeha: Kodriguez Fuences, CPA PISA
Demi Hite, CPA •compliance requirements referred to above that could have a direct and feltrey Mckennan: CPA material effect on each of its major federal programs for the year ended June 30, 2022.
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing MEMBERS standards generally accepted in the United States of America; the American lastitte of standards applicable to financial audits contained in Government Cernified Public Accountants
Auditing Standards, issued by the Comptroller General of the United ACTS In AICPA Alliance States (Government Auditing Standards); and the audit requirements of fin- CPA Firus
Title 2 US Code of Federal Regulations Part 200, Uniform Administrative Governmental Audit
Requirements, Cost. Principles and Audit Requirements for Federal Quality Center
Awards (Uniform Guidance). Our responsibilities under those standards California Society ol
and the Uniform Guidance are further described in the Auditor's extried Puble Accountants
Responsibilities for the Audit of Compliance section of our report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have Proud Member of obtained is sufficient and appropriate to provide a basis for our opinion AlliottGlobalAlliance™ on compliance for each major federal program. Our audit does not provide a legal determination of the City's compliance with the compliance requirements referred to above.
3 STABILITY. ACCURACY. TRUST.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design, implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City's federal programs.
Auditor's Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud of error, and express an opinion on the City's compliance based on our audit. 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 GAAS, Government Auditing Standards, and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may. involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material, if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City's compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit.
• Identify and assess the risks of material, noncompliance, 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 City's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances
• Obtain an understanding of the City's internal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Other Matter
The results of our auditing procedures disclosed an instance of noncompliance which is required to be reported in accordance. with the Uniform Guidance and which is described in the accompanying schedule of findings and questioned costs as item 2022-001: Our opinion on each major federal program is not modified with respect to this matter. 4 Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the noncompliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The City's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
Report on Internal Control over Compliance
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct noncompliance with a type of compliance requirement of a federal. program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected on:
a timely basis: A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as item 2022-001 to be a significant deficiency.
Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, as discussed below, we did identify a certain deficiency in internal control over compliance that we consider to be a significant deficiency.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance, Accordingly; this report is not suitable for any other 5 Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended June 30, 2022, and the related notes to the financial statements, which collectively comprise the City's basic financial statements. We issued our report thereon, dated March 10, 2023 which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance 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 and certain additional procedures 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 schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
Lagers, Anderson, Malody e deott, LLP.
San Bernardino, California
August 28, 2023 (except for our report on the Schedule of Expenditures of Federal Awards, for which the date is March 10, 2023).
6 City of San Bernardino
•Schedule of Expenditures of Federal Awards
Year Ended June 30, 2022
Assistance Amounts
Listing Grant Award Federal provided to
Federal Grantor/Passed through Grantor Subrecipients
Program Title Number Number Expenditures I
U.S. Department of Housing and Urban Development:
Community Development Block Grants/Entitlement Grants Cluster:
Direct Program:
.14.218 B-08-MN-06-0520 16,021
Neighborhood Stabilization Program 1 B-20-MW-06-0539 124,790 Community Development. Block Grants/CV3 14.218
14.218 B-20-MW_06-0539 759,481
Community Development Block Grants/CV1 B-19-MC-06-0539 3,044,490 73,000 Community Development Block Grants/Entitlement Grants 14.218 Total Community Development Block Grants/Entitlement Grants Cluster 3,944,782 73,000 E-20-MW-06-0539 2,331,816 2,320,090
Emergency Solutions Grants Program CV1 14.231
14:231 E-20-MW-06-0539 628,876
Emergency Solutions Grants Program CV2 194,408 172,603
14.231 E-21-MW-06-0539
Emergency Solutions Grants Program M-21-MC-06-0565 660, 169 HOME Investment Partnerships Program 14.239
Total U.S. Department of Housing and Urban Development 7,760,051 2,565,693 U.S. Department of Justice:
Direct Program:
2020 Community Oriented Policing Servces Hiring Program 16.710 2020ULWX0011 1,607,939 16,710 15JCOPS-21-GG.03409-UHPX 594,049
2021 Community Oriented Policing Senices Hing Program -
16.922 CA0361000 36,887
Equitable Sharing Program 2020GPBX0080 165,061
16,609
2020 Project Safe Neighbomoods
Passed through County of San Bemardino Law and Justice Group: 7,983 FY 2020 Emergency Management Performance Grant 16.738 2020-0006
16.034 2020-VD-BX-1095 130,046
Coronavirus Emergency Supplemental Funding Program Salicitation FY 2020 Total U.S. Department of Justice 2.541,965
U.S. Department of Transportation:
Passed through State of Califomia Office of Traffic Safety.
20.608 PT22066 238,684
Selective Traffic Enforcement Program 42,148
Selective Traffic Enforcement Program 20,608 PT21049
Total AL 20.608 280,832
Highway Safety Cluster:
Passed through State of Califomia Office of Traffic Safety: 55,764 20,600 PT22066
Selective Traffic Enforcement Program 31,336
Selective Traffic Enforcement: Program 20.600 PT21049
Total Highway Safety Cluster 87,100
Total U.S. Department of Transportation 367,932
See accompanying notes to the schedule of expenditures of federal awards. 7 City of San Bernardino
Schedule of Expenditures of Federal Awards, continued
Year Ended June 30, 2022
Assistance Amounts
Federal Grantor/Passed through Grantor- Listing Grant Award Federal provided to Program Title •Number: Number Expenditures Subreciplents U.S. Department of Treasury:
Direct. Program:
• Equitable Sharing Program 21:016 CA0361000 60,000 $
Emergency Rental Assistance Program .21.023 ERA-2101112330 3,176,518 3,111,240 Emergency Rental Assistance Program 2 - Federal 21.023 ERA2-7509 3,143,758 3,143,758 Emergency Rental Assistance Program 2 - State 21:023 21-ERAP-200084 5,807,808 5,807,808 American Rescue Plan Act 21:027 SLT-1008 1,030
Total U.S. Department of Treasury 12,189,114 12,062,806 U.S. Department of Education:
Passed through Califomia Department of Education:
Adult Education and Family Act 84.002A 2021-145508-24640 100,116 Total U,S. Department of Education 100,116
U.S. Department of Health and Human Services:
Aging Cluster:
Passed through County of San Bemardino Department of Aging and Adult Services Special Programs for the Aging Title IlI, Part C_Nutrition Services 93.045 16-389 281,529 Total Aging Cluster: 281,529
Total U.S. Department of Health and Human Services 281,529.
Corporation for National and Community Services:
Direct Program:
Retired and Senior Volunteer Program 94.002 19SRPCA008 36,586 Foster Grandparent/Senlor Companion Cluster:
Direct Program;
*Senior Companion Program of San Bemardino 94.016. 21SCICA004 163,939 Total Foster Grandparent/Senior Companion Cluster 163;939.
Total Corporation for Nattonal and Community Services 200,525 Total Expenditures of Federal Awards $.23,441.232 $ 14,628,499 See accompanying notes to the schedule of expenditures of federal awards.
City of San Bernardino
Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2022
Note 1: Summary of Significant Accounting Policies Applicable to the Schedule of Expenditures of Federal Awards
Reporting Entity
The financial reporting entity consists of the primary government, City of San Bernardino (the "City"), organizations for which the primary government is financially accountable, and other organizations för which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. For the purposes of the Schedule of Expenditures of Federal Awards (SEFA), the reporting entity consists of all City departments except the water department, which has a separate independent single audit.
The City Council acts as the governing body and is able to impose its will on the following organizations, establishing financial accountability.
Basis of Accounting
Funds received under the various grant programs have been recorded within the General Fund and special revenue funds of the City. The City utilizes the modified accrual method of accounting for the General Fund and special revenue funds. The accompanying Schedule of Expenditures of Federal Awards ("Schedule") is presented in accordance with the requirements of Tile 2 U.S.
Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in, the preparation of the City's basic financial statements.
Schedule of Expenditures of Federal Awards
The accompanying Schedule presents the activity of all federal assistance programs of the City except those programs of the City's Water Department, which are not included in the City's:
Schedule of Expenditures of Federal Awards but are reported in an independent single audit by a separate auditing firm. Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California and the County of San Bernardino, is not included in the Schedule. The Schedule was prepared from only the accounts of various grant programs and, therefore, does not present the financial position, change in fund balance, or results of operations of the City.
Note 2: De Minimis Indirect Cost Rate
The City has elected not to use 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
City of San Bernardino
Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2022
Note 3: Outstanding Loans
The City of San Bernardino entered into a Contract for Loan Guarantee Assistance, a Master Fiscal Agency Agreement, and executed a promissory note with the United States Department of Housing and Urban Development pursuant to Section 108 of the Housing and Community Development Act of 1974, as amended (Section 108 Loan). The proceeds of the loan were then loaned to the EDA to be used for the Arden-Guthrie Focused Neighborhood Revitalization Project, which affects approximately 20 acres of land located at the northwest corner of Arden Avenue and 20th Street (Arden-Guthrie Site): Once the Arden-Guthrie Site is sold to a third-party, the proceeds of the sale are required to be paid to the City. All debt service payments on the Section 108 Loan are the responsibility of the City. The source of funds available for the repayment of the Loan is the CDBG Program Revenue of the City. In the event of default, the City's annual CDBG allocation may be reduced by the amount necessary to satisfy the annual debt service requirement.
Interest payments are due semiannually on February 1 and August 1 at a rate of 2.7% per annum and continue through August 1, 2026. Principal payments are due annually on August 1, and continue through August 1, 2026.
The outstanding balance of this loan at June 30, 2022 is $3,200,000 Note 4: Subrecipients
During the fiscal year ended June 30, 2022, the City disbursed $73,000 of federal awards to subrecipients for the Community Development Block Grant (AL No: 14.218) and $2,492,693 to subrecipients for the Emergency Solutions Grants Program (AL No. 14.231). The City also disbursed $12,062,806 to subrecipients for Emergency Rental Assistance Program (AL No.
21.023)
10 City of San Bernardino
Schedule of Findings and Questioned Costs
Year Ended June 30, 2022
SECTION I: SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of report the auditor issued on whether the financial statements audited were prepared in:
accordance with GAAP: Unmodified
Internal control over financial reporting:
Material weakness identified? Yes x No
Yes .. No
Significant deficiencies identified?
Noncompliance material to financial
statements noted? Yes No
Federal Awards
Intemal control over major programs:
Material weakness identified? Yes No
Significant deficiencies identified? x •Yes None Reported Type of auditors report issued on compliance for major federal programs: Unmodified Any audit findings disclosed that
are required to be reported in.
accordance with section 2 CFR
200.516(a)? Yes No
Identification of major federal programs:
CFDA Number Name of Federal Programs or Cluster
14.218 . CDBG-Entitlement Grants Cluster
14.231 Emergency Solutions Grants Program
14.239 HOME Investment Partnerships Progran
21.023 Emergency Rental Assistance Prograr
Dollar threshold used to distinguish
between type A and type B programs: $750,000
Auditee qualified as low-risk auditee? Yes x No
City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2022
SECTION II: FINANCIAL STATEMENT FINDINGS
No matters to be reported.
12 t
City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2022
SECTION III: FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2022-001 - Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA)
Significant Deficiency and Non-Material Noncompliance
Federal Program
CDBG-Entitlement Grants Cluster, CFDA 14.218
Criteria
The requirements of 2 FR Part 170 Appendix A states that direct recipients of grants or cooperațive agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000.
Condition
During the audit, we noted reporting of subaward information to FSRS was not performed.
Cause
The City did not have controls in place to ensure FRS reporting was completed in the required timeframe:
Identification as a Repeat Finding
This is not a repeat finding.
Effect
The City could jeopardize future grant funding due to program noncompliance.
Question Costs
None.
Recommendation
We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines.
Management's Response
See Corrective Action Plan.
13 City of San Bernardino
Status of Prior Year Audit Findings
Year Ended June 30, 2022
Section II - FINANCIAL STATEMENT FINDINGS
No matters to be reported.
14 City of.
San Bernardino
BUNDED IN 19ID
City of San Bernardino
External Audit Corrective Action Plan
This corrective action plan is in response to the city's single audit report for the fiscal year ended June 30; 2022, prepared by RAMS.
Part III Federal Award Findings and Questioned Costs #2022-001 Recommendation:
it is recommended that the City implement a tracking system to remind staff of the various reports due and respective deadlines.
Corrective Action:
To ensure compliance for future reporting, staff routes all contracts through DocuSign. Any grant related contract routed through DocuSign will forward a fully executed copy to the Grants Division. Grant related contracts at $30,000 or above will be flagged to inform the applicable department Management Analyst to report the contract to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month: A tracking log will be maintained where applicable contracts will be listed, the deadline date to report in the FSRS, and a date to record when it was completed. This tracking log will be housed in the Grants Division folder on the City's shared drive.
Person Responsible for Corrective Action:
Grants Division Manager: Mary Alvarez-Gomez
Department Management Analyst (various)
Anticipated Completion Date for Corrective Action:
It should be noted that all contracts within the audit reporting period were reported in the FFATA FSRS by 6/13/23. Corrective Action will be immediately implemented in response to the auditors' recommendation.
290 North D St, San Bernardino, CA 92401 | P: 909-384-7272 | www.SBCity.org 15 Single Audit Report
City of San Bernardino, California
For the Year Ended June 30, 2023
RA ROGERS, ANDERSON, MALODY & ŚCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
MS
City of San Bernardino
Single Audit Report on Federal Awards
Table of Contents
Page
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
Report on Compliance for Each Major Federal Program; Report on Internal Control Over Compliance; and Report on Schedule of Expenditures of Federal Awards in Accordance with the Uniform Guidance 3 Schedule of Expenditures of Federal Awards ..7
Notes to the Schedule of Expenditures of Federal Awards 9 Schedule of Findings and Questioned Costs:
Section I: Summary of Auditor's Results 11.
Section II: Financial Statements Findings .. :12
Section III: Federal Awards Findings and Questioned Costs ... 13 Summary Schedule of Prior Audit Findings 17
Corrective Action Plan 18
R A ROGERS, ANDERSON, MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
M S
735 E. Carnegie Dr. Suite 100 REPORT ON INTERNAL CONTROL OVER FINANCIAL San Bernardino. CA 92408 REPORTING AND ON COMPLIANCE AND OTHER MATTERS
BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
909 889 5361 F IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS ramscpa.net
PARTNERS-• Independent. Auditor's Report
Scott W. Manno, CPA, CGMA
Leena Shanbhag, CPA, MST, CGMA
Bradferd A. Welebir; CPA; MBA. CGMA
To the Honorable Mayor and City Council Members
Jenny W.. Liu, CPA, MST
Gardenya Duran, CPA, CGMA City of San Bernardino
Brianna Schultz, CPA. CGMA San Bernardino, California
Brenda L. Odle, CPA, MST (Partner Emeritus)
Terry P. Shea, CPA (Partner Emericus)
We have audited, 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 MANAGERS / STAFF by the Comptroller General of the United States Govemment Auditing Seong-Hyea Lee. CPA, MBA Standards, the financial statements of the governmental activities, the Evelyn Morentin-Barcena, CPA business-type activities, each major fund, and the aggregate remaining Veronica Hernandez, CPA fund information of the City of San Bernardino, California (the City) as Laura Arvizu, CPA
of and for the year ended June 30, 2023, and the related notes to the John Maldonado, CPA; MSA
Julia Rodriguez Fuentes: CPA, MSA financial statements, which collectively comprise the City's basic Demi Hite, CPA financial statements, and have issued our report thereon dated jeffrey McKennan, CPA March 29, 2024.
Monica Wysocki, CPA
Internal Control over Financial Reporting
In planning and performing our audit of the financial statements, we considered the City's internal control over financial reporting (internal MEMBERS control) as a basis for designing audit procedures that are appropriate American Institute of in the circumstances for the purpose of expressing our opinions on the Certified Public Accountants
financial statements, but not for the purpose of expressing an opinion PCPS The AICPA Alliance on the effectiveness of the City's internal control. Accordingly, we do not for CPA Firnis
express an opinion on the effectiveness of the City's internal control.
Governmental Auditi
Quality Center
A deficiency in internal control exists when the design or operation of a California Society of control does not allow management or employees, in the normal course Certified Public Accountants
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 entity's financial statements will not be prevented or detected and corrected on Proud Member of a timely basis. A significant deficiency is a deficiency, or a combination AlliottGlobalAlliance* of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.
1 STABILITY. ACCURACY. TRUST:
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 or significant deficiencies may exist that have not been identified.
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the City'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.
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 City'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 City's internal control and compliance. Accordingly, this communication is not suitable for any other purpose.
Rogers, Anderson, Malody e leott, LLP.
San Bernardino, California
March 31, 2024
2 R A ROGERS, ANDERSON, MALODY & SCOTT, LLP
CERTIFIED PUBLIC ACCOUNTANTS, SINCE 1948
M S
REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL
PROGRAM; REPORT ON INTERNAL CONTROL OVER
COMPLIANCE; AND REPORT ON SCHEDULE OF EXPENDITURES
735 E. Carnegie Dr. Suite 100 OF FEDERAL AWARDS IN ACCORDANCE WITH THE San Bernardino, CA 92408 UNIFORM GUIDANCE
909 8890871 F
909 889 5361 F
Independent Auditor's Report
ramscpa.net
To the Honorable Mayor and City Council Members
PARTNERS City of San Bernardino
Scott W. Manno, CPA, CGMA
San Bernardino, California
Leéna Shanbhag, CPA, MST. CGMA
Bradferd A. Welebir: CPA. MBA, CGMA
Jenny W. Liu, CPA, MST Report on Compliance for Each Major Federal Program Gardenya Duran, CPA, EGMA-
Brianna Schultz, CPA. CGMA Opinion on Each Major Federal Program Brenda L. Odle, CPA, MST (Partner Emeritus)
Terry P. Shea, CPA (Partner Emeritus) We have audited the City of San Bernardino's (the City's) compliance with the types of compliance requirements identified as subject to audit in the OMB Compliance Supplement that could have a direct and material effect on each of the City's major federal programs for the year:
MANAGERS / STAFF ended June 30, 2023. The City's major federal programs are identified Seong-Hyea Lee. CPA, MBA in the summary of auditor's results section of the accompanying Evelyn Morentin-Barcena, CPA schedule of findings and questioned costs.
Veronica Hernandez, CPA
Laura Arvizu, CPA
In our opinion, the City complied, in all material respects, with the John Maldonado, CPA, MSA
Julia Rodriguez Fuentes, CPA, MSA compliance requirements referred to above that could have a direct and Demi Hite, CPA material effect on each of its major federal programs for the year ended jeffrey McKennan, CPA June 30, 2023.
Monica Wysocki. CPA
Basis for Opinion on Each Major Federal Program
We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the MEMBERS standards applicable to financial audits contained in Government American institute of Auditing Standards, issued by the Comptroller General of the United Certified Public Accountants
States (Government Auditing Standards); and the audit requirements of PCPS The AICPA Alliance Title 2 U.S. Code of Federal Regulations Part 200, Uniform for CPA Firms
Administrative Requirements, Cost Principles and Audit Requirements Governmental Audit
for Federal Awards (Uniform Guidance): Our responsibilities under Quality Center
those standards and the Uniform Guidance are further described in the California Society of Auditor's Responsibilities for the Audit of Compliance section of our Certified Public Accountants
report.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with relevant ethical requirements relating to our audit. We believe that the audit evidence we have Proud Member of
AlliottGlobalAlliance™
compliance requirements referred to above.
3 STABILITY: ACCURACY. TRUST.
Responsibilities of Management for Compliance
Management is responsible for compliance with the requirements referred to above and for the design; implementation, and maintenance of effective internal control over compliance with the requirements of laws, statutes, regulations, rules and provisions of contracts or grant agreements applicable to the City's federal programs.
Auditor's Responsibilities for the Audit of Compliance
Our objectives are to obtain reasonable assurance about whether material noncompliance with the compliance requirements referred to above occurred, whether due to fraud or error, and express an opinion on the City's compliance based on our audit. 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 GAAS; Govemment Auditing Standards; and the Uniform Guidance will always detect material noncompliance when it exists. The risk of not detecting material noncompliance resulting from fraud is higher than for that resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Noncompliance with the compliance requirements referred to above is considered material; if there is a substantial likelihood that, individually or in the aggregate, it would influence the judgment made by a reasonable user of the report on compliance about the City's compliance with the requirements of each major federal program as a whole.
In performing an audit in accordance with GAAS, Government Auditing Standards, and the Uniform Guidance, we
• Exercise professional judgment and maintain professional skepticism throughout the • audit.
• Identify and assess the risks of material noncompliance, 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 City's compliance with the compliance requirements referred to above and performing such other procedures as we considered necessary in the circumstances.
• Obtain an understanding of the City's interhal control over compliance relevant to the audit in order to design audit procedures that are appropriate in the circumstances and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of the City's internal control over compliance. Accordingly, no such opinion is expressed.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit and any significant deficiencies and material weaknesses in internal control over compliance that we identified during the audit.
Other Matter
The results of our auditing procedures disclosed instances of noncompliance which are required to be reported in accordance with the Uniform Guidance and which are described in the accompanying schedule of findings and questioned costs as items 2023-001, 2023-002, & 2023- 003. Our opinion on each major federal program is not modified with respect to this matter. 4 Government Auditing Standards requires the auditor to perform limited procedures on the City's response to the noncompliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The City's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
Report on Internal Control over Compliance
Our consideration of internal control over compliance was for the limited purpose described in the Auditor's Responsibilities for the Audit of Compliance section above and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies in internal control over compliance and therefore, material weaknesses or significant deficiencies may exist that were not identified. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, as discussed below, we did identify a certain deficiency in internal control over compliance that we consider to be a significant deficiency
A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in intemal control over compliance is a deficiency, or combination of deficiencies in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. We consider the deficiency in internal control over compliance described in the accompanying schedule of findings and questioned costs as items: 2023-001; 2023-002, & 2023-003, to be significant deficiencies.
Our audit was not designed for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, no such opinion is expressed. Govemment Auditing Standards requires the auditor to perform limited procedures on the City's response to internal control over compliance findings identified in our audit described in the accompanying schedule of findings and questioned costs. The City's response was not subjected to the other auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response.
The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose:
5 Report on Schedule of Expenditures of Federal Awards Required by the Uniform Guidance We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the City as of and for the year ended June 30, 2023, and the related notes to the financial statements, which collectively comprise the City's basic financial statements. We issued our report thereon, dated March 29, 2024 which contained unmodified opinions on those financial statements. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the basic financial statements. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the Uniform Guidance 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 and certain additional procedures 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 schedule of expenditures of federal awards is fairly stated in all material respects in relation to the basic financial statements as a whole.
Rogers, Anderson, Malody a leatt, LIP.
San Bernardino, California
March 29, 2024 (except for our report on the Schedule of Expenditures of Federal Awards, for which the date is March 31; 2024)
6 City of San Bernardino
Schedule of Expenditures of Federal Awards
Year Ended June 30, 2023
Assistance Amounts
Federal Grantor/Passed through Grantor Listing Grant Award Federal provided to Number Number. Expenditures Subrecipients
Program Title
U.S. Department of Housing and Urban Development:
Community Development Bloçk Grants/Entitlement Grants Cluster:
Direct Program: . 335,360
14.218 B-20-MW-06-0539
Community Development Block Grants/CV3 12,316 5,777
Community Development Block Grants/CV1 14.218 B-20-MW-06-0539
14.218 B-22-MC-06-0539 1,948,233 77,454
Community Development. Block Grants/Entitlement Grants
Total Community Development Block Grants/Entitlement Grants Cluster 2,295,909 83,231
14.264 B-08-MN-06-0520 734
Neighborhood Stabilization Program 1 478,988 478,988
14.231 • E-20-MW-06-0539
Emergency Solutions Grants Program CV1 102,223 97,930
14.231 E-20-MW-06-0539
Emergency Solutions Grants Program CV2 273,618 264.846
14.231 •E-22-MC-06-0539
Emergency Solutions Grants Program 328,524 171,572
HOME Investment Partnerships Program 14.239 M-22-MC060565 Total U.S. Department of Housing and Urban Development 3,479,996 1,096,567 U.S. Department of Justice:
Direct Program: 1,759,651
• 16.710 2020ULWX0011.-
2020 Community Oriented Policing Services Hiring Program. 1,040,117
16.710 15JCOPS-21-GG-03409-UHPX
2021 Community Oriented Policing Services Hiring Program. 382,777 2022 Community Oriented Policing Services Hiring Program 16.710 15JCOPS-22-GG-03370-UHPX
16.922 CA0361000 107,811
Equitable Sharing Program 2019-GP-BX-0017 139,018
2019 Project Safe Neighborhoods 16.609
Passed through San Diego Council of Govemments:
16.609 15PBJA-21-GG-03003-GUNP 83,604
2019 Project Safe Neighborhoods - SANDAG
Passed through County of San Bemardino Law and Justice Group: 156,998
16.738 2017-DJ-BX 0991
Edward Byme Memorial Justice Assistance Grant Program (JAG). 2017 95,650 Edward Byme Memorial Justice Assistance Grant Program (JAG) 2018 : 16.738 2018-DJ-BX-0650
16.738 2019-DJ-BX-0699 177,685
Edward Byme Memorial Justice Assistance Grant Program (JAG) 2019 :16.738 2020:DJ.BX0476 166,450
Edward Byme Memorial Jüstice Assistance Grant Program (JAG) 2020
16.7.38 15PBJA-21-GG-01185-JAGX 35,639
Edward Byme Memorial Justice Assistance Grant Program (JAG) 2021
16.034 2020-VD-BX-1095 70.173
Coronavinus Emergency Supplemental Funding JAG FY 2020
Total U.S. Department of Justice 4,215,573
U.S. Department of Transportation:
Passed through State of. Califoria Office of Traffic Safety:
20.608 PT22066 31,993
Selective Traffic Enforcement Program
20.608 PT23165 210,441
Selective Traffic Enforcement Program
Highway Safety Cluster:
Passed through State of Califomia Office of Traffic Safety. 20,600 PT22066 84,341
Selective Traffic Enforcement Program. 97,347
20.600 PT23165
Selective, Traffic Enfoncement Program
Total Highway Safety Cluster 181,688
Total U.S. Department of Transportation 424,122
See accompanying notes to the schedule of expenditures of federal awards. 7 City of San Bernardino
Schedule of Expenditures of Federal Awards, continued
Year Ended June 30, 2023
Assistance Amounts
Federal Grantor/Passed through Grantor Listing Grant Award Federal provided to Program Title Number. • Number Expenditures Subrecipients U.S. Department of Treasury:
Direct Program:
Emergency Rental Assistance Program 21.023 ERA-2101112330 341.812 341,812 Emergency Rental Assistance Program 2 - Federal 21.023 ERA2-7509 4,731,948 4,715,636 American Rescue Plan Act. 21.027 SLT-1008 1,925,834 372,958 Passed through Califomia Department of Education, Califomia Volunteers:
CalifomiansForAll Youth Workforce Development Program 21.027 JP2013 408,984 Passed through County of San Bemardino:
American Rescue Plan Act 21:027 ARPA21-PRJC-001-SAN 8,448 Total U.S. Department of Treasury 7,417,026 5,430,406
U.S: Department of Education:
Passed through Califomia Department of Education:
Adult Education and Family Act 84.002A 2022-14508-24640 113,872, Total U.S. Department of Education 113,872
U.S. Department of Health and Human Services:
Aging Cluster:
Passed through County of San Bemardino Department of Aging and Adult Services Special Programs for the Aging Title III, Part C Nutrition Services 93.045 22-666 298,244 Nutrition Serices Incentive Program - Elderly Nutrition Program 93.053 22-666 25.558 Total Aging Cluster 323,802.-
Total U.S. Department of Health and Human Services 323,802 Corporation for National and Community Services:
Direct Program:
Retired and Senior Volunteer Program 94.002 22SRICA001 53,381 Foster Grandparent/Senlor Companion Cluster:
Direct Program:
Senior Companion Program of San Bernardino 94.016 21SCICA004 140,376 Total Foster Grandparent/Senior Companion Cluster 140,376 Total. Corporation for National and Community Services 193,757 U.S. Department of Homeland Security:
Passed through County of San Bemardino Law and Justice Group:
2019 Homeland Security Grant Program 97.067 2019-0035 74.834 2020 Homeland Secunty Grant Program : 97.067 2020-0095 32,630 Emergency Management Performance Grant Program (EMPG-ARPA 2021) . 97.042 2021-0014 31,299 • Total U.S. Department of Homeland Security 138,763
Total Expenditures of Federal Awards $ 16.306,911 $ 6,526,973 See accompanying notes to the schedule of expenditures of federal awards.
City of San Bernardino
Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2023
Note 1: Summary of Significant Accounting Policies Applicable to the Schedule of Expenditures of Federal Awards
Reporting Entity
The financial reporting entity consists of the primary government, City of San Bernardino (the City, organizations for which the primary government is financially accountable, and other organizations for which the nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. For the purposes of the Schedule of Expenditures of Federal Awards (SEFA), the reporting entity consists of all City departments except the water department, which has a separate independent single audit.
The City Council acts as the governing body and is able to impose its will on the following organizations, establishing financial accountability.
Basis of Accounting
Funds received under the various grant programs have been recorded within the General Fund and special revenue funds of the City. The City utilizes the modified accrual method of accounting for the General Fund and special revenue funds. The accompanying Schedule of Expenditures of Federal Awards (Schedule) is presented in accordance with the requirements of Title 2 U.S Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit: Requirements for Federal Awards (Uniform Guidance): Therefore, some amounts presented in the schedule may differ from amounts presented in, or used in, the preparation of the City's basic financial statements
Schedule of Expenditures of Federal Awards
The accompanying Schedule presents the activity of all federal assistance programs of the City except those programs of the City's Water Department, which are not included in the City's Schedule of Expenditures of Federal Awards but are reported in an independent single audit by a separate auditing firm: Federal financial assistance received directly from federal agencies as well as federal financial assistance passed through the State of California and the County of San Bernardino, is not included in the Schedule. The Schedule was prepared from only the accounts of various grant programs and, therefore, does not present the financial position, change. in fund balance, or results of operations of the City:
Note 2: • De Minimis Indirect Cost Rate
The City has elected not to use 10-percent de minimis indirect cost rate allowed under the Uniform Guidance.
9 City of San Bernardino
Notes to the Schedule of Expenditures of Federal Awards Year Ended June 30, 2023
Note 3: Outstanding Loans
The City of San Bernardino entered into a Contract for Loan Guarantee Assistance, a Master Fiscal Agency Agreement, and executed a promissory note with the United States Department of Housing and Urban Development pursuant to Section 108 of the Housing and Community Development Act of 1974, as amended (Section 108 Loan): The proceeds of the loan were then loaned to the EDA to be used for the Arden-Guthrie Focused Neighborhood Revitalization Project, which affects approximately 20 acres of land located at the northwest corner of Arden Avenue and 20th Street (Arden-Guthrie Site): Once the Arden-Guthrie Site is sold to a third-party, the proceeds of the sale are required to be paid to the City. All debt service payments on the Section 108 Loan are the responsibility of the City. The source of funds available for the repayment of the Loan is the CDBG Program Revenue of the City. In the event of default, the City's annual CDBG allocation may be reduced by the amount necessary to satisfy the annual debt service requirement.
Interest payments are due semiannually on February 1 and August 1 at a rate of 2.7% per annum and continue through August 1, 2026. Principal payments. are due annually on August 1, and continue through August 1, 2026.
The outstanding balance of this loan at June 30, 2023 is $2,576,000 Note 4: Subrecipients
During the fiscal year ended June 30, 2023, the City disbursed $83,231 of federal awards to subrecipients for the Community Development Block Grant (AL No. 14.218), $841,764 to subrecipients for the Emergency Solutions Grants Program (AL No. 14.231), $171,572 to subrecipients for the HOME Investment Partnerships Program (AL No. 14.239), and $5,057,448 to subrecipients for the Emergency Rental Assistance Program (AL No: 21.023), $372,958 to subrecipients for American Rescue Plan Act (AL No. 21.027). 10 City of San Bernardino
Schedule of Findings and Questioned Costs
Year Ended June 30, 2023
SECTION I: SUMMARY OF AUDITOR'S RESULTS
Financial Statements
Type of report the auditor issued on whether the financial statements audited were prepared in accordance with GAAP: Unmodified
Internal control over financial reporting:
Material weakness identified? Yes : X No
Significant deficiencies identified? Yes No
Noncompliance material to financial:
Yes No
statements noted?
Federal Awards
Internal control over major programs:
Material weakness identified? Yes No
Significant deficiencies identified? x. Yes None Reported Type of auditors report issued on compliance for major federal programs: Unmodified Any audit findings disclosed that
are required to be reported in
accordance with section 2 CFR
200.516(a)? Yes No
Identification of major federal programs:
CFDA Number Name of Federal Programs or Cluster:
14.218 CDBG-Entitlement Grants Cluster
20.023 Emergency Rental Assistance Program
21.027 American Rescue Plan Act
Dollar threshold used to distinguish
between type A and type B programs: $750,000
Auditee qualified as low-risk auditee? Yes x No
11 City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2023
SECTION II: FINANCIAL STATEMENT FINDINGS
No matters to be reported:
12 City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2023
SECTION III: FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS 2023-001 - Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA)
Significant Deficiency and Non-Material Noncompliance
Federal Program
CDBG-Entitlement Grants Cluster, AL 14.218
Criteria
The requirements of 2CFRPart170 Appendix A states that direct recipients of grants or cooperative agreements are required to report first-tier subawards of $50,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month in which the direct recipient awards such subawards. Part 3 of the compliance supplement requires this reporting at the $30,000 Condition
During the audit, we noted reporting of subaward information to FSRS was not performed within the required timeframe.
Cause
The City did not have controls in place to ensure FRS reporting was completed in the required timeframe.
Identification as a Repeat. Finding
This is a repeat finding. Listed as 2022-001 in prior year single audit report.
Effect
The City could jeopardize future grant funding due to program noncompliance.
Questioned Costs
None.
Context/Sampling
A nonstatistical sample of two subrecipient agreements entered within the fiscal year under audit were selected to review F$RS submissions. This accounted for $77,454 of federal expenditures. 13 City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2023
SECTION III: FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS, CONTINUED 2023-001 - Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA), continued
Significant Deficiency and Non-Material Noncompliance
Recommendation
We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines.
Management's Response
See Corrective Action Plan.
2023-002 - Subrecipient Monitoring
Significant Deficiency and Non-Material Noncompliance
Federal Program
Emergency Rental Assistance Program, AL 21.023
Criteria
Per 2CFR200.332, the City is to monitor the activities of the subrecipient as necessary to ensure that the subaward is used for authorized purposes, in compliance with Federal statutes, regulations, and the terms and conditions of the subaward; and that subaward performance goals are achieved
Condition
During the audit, we noted the most recent subrecipient monitoring procedures were performed from August 2022 through January 2023 over payments made to recipients from July 2021 through August 2022. Only two payments included in the monitoring sample were within fiscal. year 2023. Because the first advance to the subrecipient for fiscal year was made in July 2022; we were unable to determine that the two payments are a result of the City's fiscal year 2023 expenditures. No monitoring procedures were performed over the remainder of the months in the fiscal year, therefore resulting in discrepancies in the submitted quarterly reporting.
Cause
The City did not have controls in place to subrecipient monitoring was performed in a timely manner.
Identification as a Repeat Finding
This is not a repeat finding
14 City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2023
SECTION III: FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS, CONTINUED 2023-002 - Subrecipient Monitoring, continued
Significant Deficiency and Non-Material Noncompliance
Effect
The City could jeopardize future grant funding due to program noncompliance.
Questioned Costs
None.
Context/Sampling
The most recent subrecipient monitoring performed was selected to review. This accounted for $5,057,447 of federal expenditures.
Recommendation
We recommend the City implement a tracking system to remind staff to perform monitoring procedures in a timely manner.
Management's Response
See Corrective Action Plan.
2023-003 - Subrecipient Agreements
Significant Deficiency and Non-Material Noncompliance
Federal Program
American Rescue Plan Act, AL 21.027
Criteria
The requirements of 2CFR: Part 200.332 state the various requirements of subrecipient agreements, which include the assistance listing number of the grant funding being passed through, and indication that the subrecipient would be subject to single audit requirements as set forth in 2CFR Part 200, Subpart F (Uniform Guidance).
Condition
During the audit, we noted the agreement with subrecipient did not include the items noted in the criteria above.
City of San Bernardino
Schedule of Findings and Questioned Costs (Continued)
Year Ended June 30, 2023
SECTION II: FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS, CONTINUED 2023-003 - Subrecipient Agreements, continued
Significant Deficiency and Non-Material Noncompliance
Cause
The City did not have controls in place to ensure the required information was included in the subrecipient agreement.
Identification as a Repeat Finding
This is not a repeat finding.
Effect
The City could jeopardize future grant funding due to program noncompliance and subrecipients could be unaware of the required compliance requirements.
Questioned Costs
None.
Context/Sampling
The only new subrecipient agreement entered for the fiscal year under audit was selected for review. There were no federal expenditures related to the agreement for the period under audit as the agreement was entered into in June 2023.
Recommendation
We recommend the City review 2CFR200 to ensure information required in subrecipient agreements is properly included.
Management's Response
See Corrective Action Plan.
16 City of San Bernardino
Status of Prior Year Audit Findings
Year Ended June 30, 2023
CURRENT STATUS OF PRIOR YEAR FINDINGS:
2022-001 - Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA):
Significant Deficiency and Non-Material Noncompliance
Not implemented: Reported as finding 2023-001.
17 City of San Bernardino External Audit Corrective Action Plan Year Ended June 30, 2023
The corrective action plans listed below are responses to the City of San Bernardino's single audit report for the fiscal year ended June 30, 2023, prepared by RAMS:
2023-001 - Subaward Reporting Requirements for Federal Funding Accountability and Transparency Act (FFATA)
Recommendation:
We recommend the City implement a tracking system to remind staff of the various reports due and respective deadlines.
Corrective Action:
To ensure compliance for future reporting; The Grants Division will identify and maintain a tracking system that identifies federal awards where the City is the prime awardee. Grants Division Staff will notify the Management Analysts in applicable departments of their responsibility to report any subawards (grant related contracts) at $30,000 or above in the Federal Funding Accountability and Transparency Act (FFATA) Subaward Report System (FSRS) by the end of the following month of the subaward agreement effective date. The tracking log will include the contract information, the deadline date to report in the FRS, and the date when it was completed and will request a copy of the filing for record keeping. This tracking log will be housed in the Grants Division folder on the City's shared drive. As an added measure, the Grants Division will provide FFATA reporting training to staff as needed.
Person Responsible for Corrective Action:
Department Management Analysts (various)
Grants Division Staff (Manager and Management Analysts) Anticipated Completion Date for Corrective Action:
Corrective Action is immediately implemented in response to the auditors' recommendation. 2023-02 - Subrecipient Monitoring Significant Deficiency and Non-Material Noncompliance Recommendation:
We recommend the City implement a tracking system to remind staff to perform monitoring procedures in a timely manner.
Corrective Action:
The subrecipient monitoring on the Emergency Rental Assistance Program (ERAP 2) will be conducted to monitor the activities conducted over the FY22/23 period to ensure that the assistance payments were disbursed appropriately to beneficiaries per the eligibility criteria of the program.
18 Person Responsible for Corrective Action:
Housing Compliance Specialist
Housing Division Manager
Anticipated Completion Date for Corrective Action:
The subrecipient monitoring will be conducted prior to June 30, 2024. 2023-003 - Subrecipient Agreements • Significant Deficiency and Non-Material Noncompliance
Recommendation
We recommend the City review 2CFR200 to ensure information required in subrecipient agreements is properly included
Corrective Action:
To ensure compliance with subrecipient agreements, The Grants Division will work with the Purchasing Division to include the federal assistance listing number of the grant funding being passed through in grant agreement templates.
Person Responsible for Corrective Action:
Purchasing Division Staff
Grants Division Staff (Manager and Management Analysts) Department Management Analysts (various)
Anticipated Completion Date for Corrective Action:
Corrective Action is immediately implemented in response to the auditors' recommendation. 19 COMPLAINT AND GRIEVANCE PROCEDURE STATEMENT
The City of San Bernardino will ensure that any complaints made by service recipients will be referred to the County in accordance with the County's procedure as defined in Exhibit A (Client Complaint and Grievance Older Americans Act Programs) or provided a:
copy of the City of San Bernardino's Complaint and Grievance Procedure. 19 PROPOSAL DESCRIPTION
The City of San Bernardino understands that the Department of Aging and Adult Services (DAAS) is seeking organizations to operate Senior Nutrition Programs pursuant to the Modernization of Older Californians Act (MOCA).
The City of San Bernardino will utilize the new funding available for providing Improvements in Nutrition infrastructure and Intergenerational Activities:
The master Chef program will allow grandparents twice a month to prepare and cook Healthy meals together with their grandchildren challenging all their senses in a social Environment: The Smart Play Socials program will help the seniors each month to better command their understanding of the smart phone/computer/iPad through play reversing the role of the young as the teacher.
Cinema Time will bring multi-cultural families together to experience the big screen making Great conversations now and years to come.
8 PROPOSAL DESCRIPTION
Grandparent's Day will be a full day of indoor and outdoor old-fashioned picnic fun, including magicians and entertainers, challenge games, water slide, jumpers, musicians entertainer's and food feasts.
In addition, the monthly Paint and Pastries Program provides the platform for self- expression for both the child and the aging community while enjoying snacks. beverages and stories.
Recreation staff in Senior Services are well trained and experienced in providing these types of intergenerational program activities and the city has the facilities and communication links to many seniors. Personnel costs are already general fund budgeted and this new funding will allow us to adjust programming to meet interest and needs as objectives are met. The city has recently completed building renovation on its two senior centers, there are a few additional facility infrastructure improvements needed 8 to complete expanding meal service operations.
Two commercial range ovens will be purchased to replace inoperable units at Lytle Creek And Hernandez Community Centers, and an energy efficient commercial refrigerator will Replace a poorly functioning unit at the Hernandez Center. A high-pressure sprayer is needed to clean floor mats and areas in the newly renovated prep kitchen at 5th Street Senior Center.
Finally, a new program participant software package (ProCare Software) will be purchased and used to register, monitor, and report more accurate and timely participant activity via the purchase of this web-based application.
The infrastructure improvement items will have a multi-year life span and warranty to sustain meal program service increases for a considerable time. The web-based recording and reporting system will be transitioned into the City's annual General Fund operating budget and will have the full support of the City's IT department. 8 WORK PLAN AND SCHEDULE
Grandparents Day Celebration - celebrated to show and create the bond between grandchildren and grandparents. To create enjoyable memories and moments, This event will be held in September on the day or prior to the day. One day event for 2-3 hours. Senior recreation Leaders will assist with setup, entertainment and refreshments at Senior Centers and Community Centers.
Master Chef-maintaining a healthy diet is important for health no matter the age.
Preparing a snack or meal can bring grandchildren and grandparents together. As a Grandparent cooking with grandchildren is a great way to encourage trying new foods.
Twice a month. Senior Recreation leaders will assist with set up.
Paint and Pastries Program - Art can exceed age and become an influential healing instrument. Art is a means to improve well-being, fuel creativity and provide a platform for self-expression for children and for the aging community. Sharing the creative process
WORK PLAN AND SCHEDULE
between children and the aging community allows for the exchange of ideas, stories and mutual inspiration. This bond can reduce social isolation and provide a vital support group for children and the aging community. This event will be held once a month for 2 hours.
Senior Recreation Leaders will assist with the event.
Smart Play Socials - children have a lot to teach the senior population about cell phones.
The children and seniors will play together to learn about cell phones. Children get so much pride and self-confidence teaching others new skills. Learning new skills is a great way to keep the mind sharp at any age. The event will be held once a month for one hour.
Senior Recreation Leaders will assist with creating monthly discussions topics and a refreshment menu.
WORK PLAN AND SCHEDULE
Cinema Time - is a chance for everyone to disconnect from their devices and the outside world and focus on spending quality time together. It is a great way to foster creativity and imagination in children, showing them different worlds and cultures that can broaden perspectives and develop their imagination. This event will be held once a month for 2-3 hours: Senior Recreation Leader will assist.
ATTACHMENT D
The City of San Bernardino agrees with certification requirements contained within
ATTACHMENT D
CERTIFICATION REGARDING DEBARMENT OR SUSPENSION: CALIFORNIA SECRETARY
OF STATE BUSINESS ENTITY REGISTRATION
10 ATTACHMENT D
CERTIFICATION REGARDING DEBARMENT OR SUSPENSION; CALIFORNIA
SECRETARY OF STATE BUSINESS ENTITY REGISTRATION
In compliance with contracts and grants Contracts applicable under the U.S. Federal Awards Program, the following certification is required by all Proposers submitting a response to this RFP:
1. The Proposer certifies, to the best of its knowledge and belief, that neither the Proposer nor its Principals are suspended, debarred, proposed for debarment, or declared ineligible for the award of contracts from the United States federal government procurement or nonprocurement programs, or are individually or collectively listed as such in the United States General Services Administration's System for Award Management (SAM) website (www.sam.gov).
2. The Proposer certifies, to the best of its knowledge and belief, that neither any subcontractor listed in its Proposal, nor subcontractor's Principals are suspended, debarred, proposed for debarment, or declared ineligible for the award of contracts from the United States federal government procurement or nonprocurement programs, or are individually or collectively listed as such in the United. States General Services Administration's System for Award Management (SAM) website (www.sam.gov).
3. "Principals," for the purposes of this certification, means officers, directors, owners, partners, and persons having primary management or supervisory responsibilities within a business entity (e.g., general manager, plant manager, head of a subsidiary, division, or business segment, and similar positions).
4. The Proposer shall provide immediate written notice to the Purchasing Agent if, at any time prior to award, the Proposer learns that this certification was erroneous when submitted or has become erroneous by reason of changes in circumstances:
5. This certification is a material representation of fact upon which reliance will be placed when making the award. If it is later determined that the Proposer rendered an erroneous certification, in addition to other remedies available to the San Bernardino County government, the County may terminate the Contract resulting from this RFP. for default.
6. Proposer affirms that neither it, nor any subcontractor listed in the Proposal, has any recent unsatisfactory performance with the County during the past twenty-four (24) months at a minimum.
7. Proposer also certifies that if it or any of the subcontractors listed in the Proposal are business entities that must be registered with the California Secretary of State, they are registered and in good standing with the Secretary of State. 11 San Bernardino County Request for Proposal RFP No. HS 23-16/ Human Services Modernization of Older Californian's Act ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 2 of 114
ATTACHMENT E - COST
Complete this page for Intergenerational Nutrition Title III C-1 and C-2 Brown Bag Program Groceries Program
each RSA Activities Infrastructure Meals
Personnel Costs $112
Fringe Benefits $2
Indirect Costs** $505
Rent
Supplies $5,700
Equipment**
Travel Expenses
Training
Other Operating Expenses $500
Total Program Cost $6,824
Definitions:
* Indirect Costs: Costs incurred for a common or joint purpose that are not directly related to contracted services. Amount may not exceed 8% of Direct Costs. **Equipment: Tangible property with a useful life of more than one (1) year and an acquisition cost of $500 or more. All equipment purchases require prior approval of County.:
San Bernardino County Request for Proposal: RFP. No. HS 23-16/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 1 of 114
Valley Service Area ATTACHMENT E - COST
Services
to be Unit of Service Annual Number
Annual Number Requested
Offered of Service Units of Unduplicated Arinual
Service Category
(check all.. Clients Served Funding
that apply) Amount
Brown Bag Program
A program that provides both surplus, and donated edible fruits, vegetables, and other unsold 1. Bag of food products to low-income older individuals aged 60 and over. Groceries Groceries Program 1 Grocery:
A program that provides assistance to Older American Act (OAA) participants aged 60 and delivery over in the form of food items. (regardless of
(Notes: 1-Current Older Americans Act (OAA) service providers may bid on this program. 2* number of bags) New Providers who bid on this program must also bid on the C1/C2 program in this RFP:) Intergenerational Activities
A program that plans, develops, and implements activities and programs that bring participants OCNP of the Older Califomians Nutrition Program (OCNP) together with children or adults for Meal Client_ mutually beneficial intergenerational activities and/or meals. 1 Meal (Notes: 1-Current OCNP provider bids must use funds for more meals and/or IG activities. 2- 1 Activity Activity. Participant under Current IlIB or IlE providers may bid to provide IG activities and invite CNP participants to age 60 yes: $119,969 the Intergenerational activities. ON provider list can be provided for outreach for activities to reach the needed population.)
Nutrition Infrastructure
A program for capacity and infrastructure improvements for the OCNP including purchasing, 1 Improvement upgrading, or refurbishing infrastructure for the production and distribution of OCNP meals. (1 purchase, 1 (Notes: 1-Current OAA service providers. may bid on this program. 2-New providers interested upgrade, 1: N/A in Nutrition Infrastructure program must also bid on the C1/C2 program in this RFP. 3- refurbishment) Infrastructure funds must be spent by 03/31/2026.)
Title III C-1 and C-2 Meals
A program to modernize and/or expand the OCNP and appeal to new clients through options. including, but not limited to To-Go Meals (Meals that are picked up by CNP. clients (or client's agent) or delivered to clients who are not comfortable dining in a congregate meal setting or C-1 Meals C-1 Meal_ C-1 Client_ are unable to attend during congregate mealtimes) and Restaurant Option Meals (AAAs and/or C-1 Clients nutrition providers contract with foodservice establishments such as restaurants, cafes, food C-2 Meals C-2 Meal. C-2 Client. trucks, and grocery stores for hot and/or cold meals. ON clients may use vouchers to obtain C-2 Clients meals at contracted locations). Vouchers Issued Vouchers_ (Notes: 1-Current OCNP providers may bid on To-Go and Restaurant option meals. 2- New providers may also bid on this program.)
Days and Hours of Operation
Sunday Monday Tuesday Wednesday. Thursday Friday Saturday
1. 4-бр 2. 4-6р (3/4). 4-5p 5. 4-6р 6. 4-6р
San Bernardino County: Request for Proposal RFP No. HS 23-16/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAĄGI-5267 Nutrition Services! Page 2 of 114
ATTACHMENT E - COST
Complete this page for: Intergenerational Nutrition Title III C-1 and C-2 Brown Bag Program Groceries Program
each RSA Activities Infrastructure Meals
Personnel Costs $24,161
Fringe Benefits $423
Indirect Costs* $8,887
Rent
Supplies $82,800
Equipment** $3,000
Travel Expenses
Training $200
Other Operating Expenses $500
Total Program Cost $119,969
Definitions:
* Indirect Costs: Costs incurred for a common or joint purpose that are not directly related to contracted services. Amount may not exceed 8% of Direct Costs. **Equipment: Tangible property with a useful life of more than one (1) year and an acquisition cost of $500 or more. All equipment purchases require prior approval of County.
San Bernardino County Request for Proposal RFP No: HS 23-16/ Human Services. Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 1 of 114
Valley Service Area ATTACHMENT E - COST
Services
to be Unit of Service Annual Number Annual Number Requested Offered Service Category of Service Units of Unduplicated Annual (check all. Clients Served Funding
that apply: Amount
Brown Bag Program
A program that provides both surplus, and donated edible fruits, vegetables, and other unsold 1 Bag of food products to low-income older individuals aged 60 and over. Groceries • Groceries Program 1 Grocery
A program that provides assistance to Older American Act (OAA) participants aged 60 and delivery over in the form of food items. (regardless of
(Notes: 1-Current Older Americans Act (OAA) service providers may bid on this program. 2- number of bags).
New Providers who bid on this program must also bid on the C1/C2 program in this RFP.) Intergenerational Activities
A program that plans, develops, and implements activities and programs that bring participants OCNP of the Older Californians Nutrition Program (OCNP) together with children or adults for Meal. _1_ Client_ mutually beneficial intergenerational activities and/or meals. 1 Meal (Notes: 1-Current OCNP provider bids must use funds for more meals and/or IG activities. 2- 1 Activity Activity. Participant under Current IIB or IIIEproviders may bid to provide IG activities and invite CNP participants to age 60 yes_. the Intergenerational activities. OCNP provider list can be provided for outreach for activities to reach the needed population.)
Nutrition Infrastructure
A program for capacity and infrastructure improvements for the CNP including purchasing; 1 improvement upgrading, or refurbishing infrastructure for the production and distribution of OCNP meals. (1 purchase; 1 (Notes: 1-Current OAA service providers may bid on this program. 2-New providers interested upgrade, 1 N/A:
in Nutrition Infrastructure program must also bid on the C1/C2 program in this RFP. 3- returbishment) Infrastructure funds must be spent by 03/31/2026.)
Title III C-1 and C-2 Meals
A program to modernize and/or expand the OCNP and appeal to new clients through options including, but not limited to To-Go Meals (Meals that are picked up by OCNP clients (or client's agent) or delivered to clients who are not comfortable dining in a congregate meal setting or C-1 Meals C-1 Meal C-1 Client. are unable to attend during congregate mealtimes) and Restaurant Option Meals (AAAs and/or C-1 Clients nutrition providers contract with foodservice establishments such as restaurants, cafes, food C-2 Meals. C-2 Meal, C-2 Client. trucks; and grocery stores for hot and/or cold meals: OCNP clients may use vouchers to obtain C-2 Clients meals at contracted locations). Vouchers Issued Vouchers. (Notes: 1-Current OCNP providers may bid on To-Go and Restaurant option meals. 2- New providers may also bid on this program.
Days and Hours of Operation.
Sunday Monday Tuesday Wednesday Thursday Friday Saturday
1. 2:30-4p 2. 2:30-4p (3/4). 12:30-2p 5. 2:30-4p 6. 2:30-4p San Bernardino County Request for Proposal RFP. No. HS 23-16/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Nutrition Services. Page 2 of 114
ATTACHMENT E - COST
Complete this page for Groceries Program Intergenerational Nutrition Title I!! C-1 and C-2 Brown Bag Program Activities
each RSA Infrastructure Meals
Personnel Costs $2091
Fringe Benefits $37-
Indirect Costs* $1,218
Rent
Supplies $12,600
Equipment**
Travel Expenses.
Training
Other Operating Expenses
Total Program Cost $16,446
Definitions:
* Indirect Costs: Costs incurred for a common or joint purpose that are not directly related to contracted services. Amount may not exceed 8% of Direct Costs. **Equipment: Tangible property with a useful life of more than one (1) year and an acquisition cost of $500 or more. All equipment purchases require prior approval of County.
San Bernardino County: Request for Proposal RFP No. HS 23-16/ Human Services: Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 1 of 114
Valley Service Area ATTACHMENT E - COST
Services
to be Unit of Service. Annual Number Annual Number Requested Offered Service Category of Service Units of Unduplicated Annual (check all Clients Served Funding
that apply) Amount
Brown Bag Program.
A program that provides both surplus, and donated edible fruits, vegetables, and other unsold 1 Bag of food products to low-income older individuals aged 60 and over. Groceries Groceries Program 1 Grocery
A program that provides assistance to Older American Act (OĄA) participants aged 60 and delivery over in the form of food items. (regardless of
(Notes: 1-Current Older Americans Act (OĄA) service providers may bid on this program, 2- number of bags).
New Providers who bid on this program must also bid on the C1/C2 program in this RFP.).
Intergenerational Activities
A program that plans, develops, and implements activities and programs that bring participants OCNP of the Older Californians Nutrition Program (OCNP) together with children or adults for Meal Client mutually beneficial intergenerational activities and/or meals. 1 Meal (Notes: 1-Current OCNP provider bids must use funds for more meals and/or IG activities. 2- 1 Activity Activity. 1_ Participant under Current IIIB.or IlE providers may bid to provide IG activities and invite CNP participants to age 60 yes.... $9,848 the Intergenerational activities. ON provider list can be provided for outreach for activities to:
reach the needed population.)
Nutrition Infrastructure
A program for capacity and infrastructure improvements for the OCNP including purchasing. 1 Improvement upgrading, or refurbishing infrastructure for the production and distribution of OCNP meals. (1 purchase, 1 (Notes: 1-Current OAA service providers may bid on this program. 2-New providers interested upgrade, 1 N/A in Nutrition Infrastructure program must also bid on the C1/C2 program in this RFP. 3- refurbishment) Infrastructure funds must be spent by 03/31/2026.).
Title III C-1 and C-2 Meals
A program to modernize and/or expand the OCNP and appeal to new clients through options including, but not limited to To-Go Meals (Meals that are picked up by OCNP clients (or client's agent) or delivered to clients who are not comfortable dining in a congregate meal setting or C-1 Meals C-1 Meal C-1 Client. are unable to attend during congregate mealtimes) and Restaurant Option Meals (AAAs and/or C-1 Clients nutrition providers contract with foodservice establishments such as restaurants, cafes, food C-2 Meals: C-2 Meal C-2 Client trucks, and grocery stores for hot and/or cold meals. ON clients may use vouchers to obtain C-2 Clients meals at contracted locations). Vouchers issued Vouchers. (Notes: 1-Current OCNP providers may bid on To-Go and Restaurant option meals. 2- New providers may also bid on this program.)
Days and Hours of Operation
Sunday Monday Tuesday Wednesday Thursday Friday Saturday
1. 1pm 2. 1pm (3/4). 9:30a 5. 1:30p 6. 1:30p
San Bernardino County Request for Proposal RFP No. HS 23-16/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 2 of 114
ATTACHMENT E - COST
Complete this page for Brown Bag Program Intergenerational Nutrition Title III C-1 and C-2 Groceries Program
each RSA Activities Infrastructure • Meals
Personnel Costs $1,394
Fringe Benefits $24-
Indirect Costs* $729
Rent
Supplies $7,200
Equipment**
Travel Expenses
Training
Other Operating Expenses
Total Program Cost $9,848
Definitions:
* Indirect Costs: Costs incurred for a common or joint purpose that are not directly related to contracted services. Amount may not exceed 8% of Direct Costs. **Equipment: Tangible property with a useful life of more than one (1) year and an acquisition cost of $500 or more. All equipment purchases require prior approval of County.
San Bernardino County Request for Proposal RFP No. HS 23-16/ Human Services Modernization of Older Californian's Act-: ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 1 of 114.
Valley Service Area ATTACHMENT E - COST
Services
to be Annual Number Annual Number Requested
Unit of Service
Offered Service Category of Service Units of Unduplicated Annual (check all Clients Served Funding
that apply) Amount
Brown Bag Program
A program that provides both surplus, and donated edible fruits, vegetables, and other unsold 1 Bag of food products to low-income older individuals aged 60 and over. Groceries.
Groceries Program 1 Grocery
A program that provides assistance to Older American Act (OAA) participants aged 60 and delivery over in the form of food items. (regardless of
(Notes: 1-Current Older Americans Act (OAA) service providers may bid on this program. 2- number of bags)* New Providers who bid on this program must also bid on the C1/C2 program in this RFP.) Intergenerational Activities
A program that plans, develops, and implements activities and programs that bring participants OCNP of the Older Californians Nutrition Program (OCNP) together with children or adults for. Meal Client_ mutually beneficial intergenerational activities and/or meals. 1 Meal (Notes: 1-Current OCNP provider bids must use funds for more meals and/or IG activities. 2- 1. Activity: Activity Participant under Current IIIB or IlIE providers may bid to provide IG activities and invite OCNP participants to: age 60 yes. $93,913 the Intergenerational activities. OCNP provider list can be provided for outreach for activities to reach the needed population.)
Nutrition Infrastructure
A program for capacity and infrastructure improvements for the OCNP including purchasing, 1 Improvement upgrading, or refurbishing infrastructure for the production and distribution of OCNP meals. (1 purchase, 1 (Notes: 1-Current OAA service providers may bid on this program. 2-New providers interested upgrade, 1 N/A in Nutrition Infrastructure program must also bid on the C1/C2 program in this RFP. 3- refurbishment).
Infrastructure funds must be spent by 03/31/2026.)
Title III C-1 and C-2 Meals
A program to modernize and/or expand the CNP and appeal to new clients through options including, but not limited to To-Go Meals (Meals that are picked up by OCNP clients (or client's agent) or delivered to clients who are not comfortable dining in a congregate meal setting or C-1 Meals C-1 Meal_ C-1 Client_ are unable to attend during congregate mealtimes) and Restaurant Option Meals (AAĄs and/or C-1 Clients nutrition providers contract with foodservice establishments such as restaurants, cafes, food C-2 Meals C-2 Meal_ C-2 Client_ trucks, and grocery stores for hot and/or cold meals. OCNP clients may use vouchers. to obtain C-2 Clients meals at contracted locations). Vouchers Issued Vouchers_ (Notes: 1-Current OCNP providers may bid on To-Go and Restaurant option meals. 2- New providers may also bid on this program.
Days and Hours of Operation
Sunday Monday Tuesday Wednesday Thursday Friday Saturday 4-6p
San Bernardino County Request for Proposal RFP. No. H$.23-16/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Nutrition Services/ Page 2 of 114
ATTACHMENT E - COST
Complete this page for. Intergenerational Nutrition Title III C-1 and C-2 Brown Bag Program Groceries Program
each RSA Activities Infrastructure Meals
Personnel Costs $2,788
Fringe Benefits $49
Indirect Costs*. $6,957.
Rent
Supplies $68,000
Equipment**
Travel Expenses
Training
Other Operating Expenses $16,120
Total Program Cost $93,913
Definitions:
* Indirect Costs: Costs incurred for a common or joint purpose that are not directly related to contracted services. Amount may not exceed 8% of Direct Costs. **Equipment: Tangible property with a useful life of more than one (1) year and an acquisition cost of $500 or more. All equipment purchases require prior approval of County:
San Bernardino County Request for Proposal RFP No. HS 23-16/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 1 of 114
Valley Service Area ATTACHMENT E - COST
Services
to be Annual Number Annual Number
Unit of Service: Requested
Offered Service Category of Service Units of Unduplicated Annual (check all Clients Served Funding
that apply) Amount
Brown Bag Program
A program that provides both surplus, and donated edible fruits, vegetables, and other unsold : 1 Bag of food products to. low-income older individuals aged 60 and over. Groceries •Groceries Program 1 Grocery
A program that provides assistance to Older American Act (AA) participants aged 60 and delivery over in the form of food. items. (regardless of
(Notes: 1-Current Older Americans Act (OAA) service providers may bid on this program. 2- number of bags) New Providers who bid on this program must also bid on the C1/C2 program in this RFP.).
Intergenerational Activities
A program that plans, develops, and implements activities and programs that bring participants OCNP • of the Older Californians Nutrition Program (OCNP) together with children or adults for Meal Client_ yes_
mutually beneficial intergenerational activities and/or meals. 1. Meal (Notes: 1-Current OCNP provider bids must use funds for more meals and/or IG activities. 2- 1 Activity: Activity_ 1- Participant under Current IIIB or IIIE providers may bid to provide IG activities and invite OCNP participants to age 60 yes. $72,671 the Intergenerational activities. OCNP provider list can be provided for outreach for activities to reach the needed population.
• Nutrition Infrastructure
A program for capacity and infrastructure improvements for the CNP including purchasing. 1 Improvement upgrading, or refurbishing infrastructure for the production and distribution of OCNP meals. (1 purchase, 1 (Notes: 1-Current OAA service providers may bid on this program. 2-New providers interested upgrade, 1: N/A in Nutrition Infrastructure program must also bid on the C1/C2 program in this RFP. 3-. refurbishment) Infrastructure funds must be spent by 03/31/2026.
Title III C-1 and C-2 Meals
A program to modernize and/or expand the OCNP and appeal to new clients through options including, but not limited to To-Go Meals (Meals that are picked up by OCNP clients (or client's agent) or delivered to clients who are not comfortable dining in a congregate meal setting.or C-1 Meals C-1 Meal •C-1 Client_ are unable to attend during congregate mealtimes) and Restaurant Option Meals (AAAs and/or C-1 Clients nutrition providers contract with foodservice establishments such as restaurants, cafes, food C-2 Meals C-2 Meal C-2 Client trucks, and grocery stores for hot and/or cold meals. ON clients may use vouchers to obtain C-2 Clients meals at contracted locations): Vouchers Issued Vouchers, (Notes: 1-Current OCNP providers may bid on To-Go and Restaurant option meals. 2- New providers may also bid on this program.)
Days and Hours of Operation
Sunday. Monday Tuesday Wednesday Thursday Friday Saturday 7a-5p
San Bernardino County Request for Proposal RFP No. HS 23-16/ Human Services: Modernization of Older Californian's Act-• ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 2 of 114
• ATTACHMENT E - COST
Complete this page for Intergenerational Nutrition Title III C-1 and C-2 Brown Bag Program Groceries Program
each RSA Activities Infrastructure Meals
Personnel Costs $774
Fringe Benefits $14
Indirect Costs* $5,383
Rent $12,000
Supplies $3,000
Equipment**
Travel Expenses
Training.
Other Operating Expenses $51500
Total Program Cost $72,671
Definitions:
* Indirect Costs: Costs incurred for a common or joint purpose that are not directly related to contracted services. Amount may not exceed 8% of Direct Costs. **Equipment: Tangible property with a useful life of more than one (1) year and an acquisition cost of $500 or. more.. All equipment purchases require prior approval of County.
$93,913 Total Progam Cost
$6,957 $0.00 8% 1. Indirect Cost
$86,957 Progam Cost
$14,400 600 24 Movie License
$720 24 30 1 Movie Usage.
$1,000 1000 1 Marketing Other Expenses
$0 Training
Travel Expenses
$20,000 $20,000 1. Movie Screen, dvd playue Equipment
$48,000 24 $1,000.00 Appetizers, snacks, punch Supplies. $0
$49 Fringe Benefits
$2,788 24 3 $19.36 Sen. Rec Lead. Personal Cost
Hours No. Days No. staff Rate
entertainment, and refreshments,
Senior Centers (1-day events): 4-5 Senior Recreation Leaders per site will assist with setup; Description
2-3 hours Time:
Once a month Date(s) / Weeks:
2 Senior Centers Location:
5+ Target Group:
Cinema Event Title:
ATTACHMENT F- REFERENCES
Contact Dates services provided
Name of Agency Name/Address Phone Number (from/through*) DAAS 909-891-3900 07/01/22 - present:
County of
San Bernardino 784 E Hospitality
Lane
San Bernardino CA,
92415
Summer Youth • San Bernardino 909-381-1100 June 2024 - August 2024 Program- providing Unified School
meals to children District
777 North F St.
San. Bernardino CA
92404
Provide a minimum of three (3) customer references Proposer has contracted with, providing the same service as requested in this RFP.
*Enter "Present" if still providing the services (Example: 10/08/13 - present). 12 ATTACHMENT. G
EMPLOYMENT OF FORMER COUNTY OFFICIALS
NAME
NONE
13•
ATTACHMENT H - EXCEPTIONS TO RFP
CONTRACTOR NAME NONE
ADDRESS
TELEPHONE# FAX # ( )
I have reviewed the RFP in its entirety and have the following exceptions: (Please identify and list your exceptions by indicating RFP, the Section or Paragraph number, and Page number, as applicable. Be specific about your objections to content, language, or omissions. Add as many pages as required.)
14 ATTACHMENT I - PUBLIC RECORDS ACT EXEMPTIONS
PROPOSER NAME NONE
ADDRESS
TELEPHONE# FAX# ()
Proposer requests that specific portions of the contents of this Proposal be held confidential and not subject to public disclosure pursuant to the Public Records Act. The specific portions are detailed below: (Please identify and list your exemptions by indicating the Section or Paragraph number, and Page number, of the Proposal where the content is contained.) Each stated exemption must include a citation to supporting legal authority, including statutory authority or case law, to support exemption from the Public Records Act. Requested exemptions that does not meet the requirements of this section will not be considered. 15 DocuSign Envelope ID: A455520F-F352-4070-A604-FEEBCC2DF664
ATTACHMENT J - INDEMNIFICATION AND INSURANCE REQUIREMENTS AFFIDAVIT
THE PROPOSER'S INSURANCE COMPANYS) OR INSURANCE AGENT MUST COMPLETE THIS FORM AND
THE PROPOSER MUST SUBMIT THIS COMPLETED AFFIDAVIT WITH THE PROPOSAL.
I, the undersigned (Please check one box) L underwriter L agent/broker, certify that | and the Proposer listed below have jointly reviewed the "Insurance Requirements" in this Request for Proposal (RFP). If the San Bernardino County ("County") awards the Proposer the Contract for this project, I will be able- within fourteen (14) calendar days after the Proposer is notified of the Contract's award—to furnish the County with all the required, insurance certificate(s) and endorsements) as specified in Section X, Paragraph B: Indemnification and Insurance Requirements City of San Bernardino 6/14/2024
Insurance Broker / Agency Name Date
Insurance Broker's / Agent's Name (Printed) Insurance Broker's / Agent's Name (signature) 290 N. D Street San Bernardino CA 92401
Address City State Zip Code
909-384-5161
Telephone Number FAX Number Email Address
Trudy Panowicz RFP. HS 23-26 Bid #DAAS124-OAAGi-5267
Proposer's Name County RFP Name and Number
Below State the Name of Insurance Company Providing Coverage:
DO NOT write "Will Provide, "To Be Determined," "When required," or similar phrases.
Commercial General Liability Automobile Liability
Workers' Compensation Liability Professional Liability
Cyber Liability Pollution Liability
Sexual Abuse Liability
See Section X, Paragraph B. Indemnification and Insurance Requirements, for details on the basic INOTE TO PROPOSER:
requirements and types of insurance for this agreement.] NOTE TO THE UNDERWRITER/ AGENT-BROKER: If the insurance forms that the Proposer submits to the County do not fully comply with the Insurance Requirements, and/or if the Proposer fails to submit the forms within the 14-day time limit, the County may: (1) declare the Proposer's Proposal non-responsive; and (2) award the Contract to the next highest ranked Proposer.
If you have any questions about the Insurance Requirements, please contact San Bernardino County - Risk Management Department, at (909) 386-8655 (Please provide name of RFP with your question(s)). 16 ATTACHMENT L
LOCAL VENDOR PREFERENCE
SELF-CERTIFICATION
SAN BERNATDINO Purchasing
COUNTY
Vendor Legal Name
Vendor Representative
Vendor Address
TO BE CERTIFIED AS A LOCAL VENDOR, eligible for City, State, Zip Local Vendor Preference (any vendor, contractor or Phone, consultant, hereafter "vendor") I certify under penalty Email
of perjury that
meets all of the following requirements: Federal Tax ID # - The main office (headquarters) or a majc regionial office is located within the boundaries of San Bernarding County; • Twenty-five percent (25%) of full-time management employees and twenty-five percent (25%) of full-time regular employees work from locations in the County;
• Employ at least one full-time or two part-time employees with primary residence in the County; • "Point of sale" for purposes of reporting sales tax to the State Board of Equalization (if applicable) is within the boundaries of the Courity and payment of ary local share of sales tax goes to the County or a city within the County. If the local business:
has more than one sales office in the State of California, the office located in the County shall be the point of sale for sales tax calculation);
• Not delinquent in any taxes or other payments to the County; • Possess a valid and verifiable business license in ... (if required); • Have been open and established since
• Have had on-going business activity in the field of since Nature af Business
(which is at least six months prior to the issuarice of the solicitation; • Have not, within five years prior to the date this form is signed, admitted guilt or been found guilty by any court or state or federal regulatory enforcement agency of violation of any criminal law or any law or regulation regarding fraud and not federally debarred; and
• Not suspended or debarred from participation in the County, in the scope of work that is the subject of the solicitation.
FURTHER, I acknowledge by initialing the following baxes that I understand:
_ If any time after being certified as a local vendor, a change in status occurs rendering a vendor no longer eligible for such status, the vendor must notify the Purchasing Agent prior to responding to a solicitation or accepting an award Self certification is good for a period of five years, ther must be renewed False certifications shall be immediate grounds for rejection of any proposal or bid or if the proposal or bid is awarded, grounds for voiding the proposal or bid, terminating any agreement, and seeking damages thereto. Failure to certify the above information shall result in the proposal or bid being considered by the County without any adjustment for a local vendor.
Self-certification provided by the vendor requesting a local preference shall be submitted to the Purchasing Agent under penalty of perjury. No person or business shall make a false representation to a County official or employee for the purpose of influencing the certification or denial of certification of any local vendor. - Any vendor that falsely obtains certification shall be ineligible to transact business with the County for not less than one year and not more than three years, at the discretion of the Purchasing Agent. This penalty shall also apply to any vendor that previously obtained proper certification and, because of a change in its status would no longer be eligible for certification, and fails to notify the County of this information prior to responding to a solicitation or accepting an award.
I am an authorized representative of and can legally bind the company.
Nara Positian
Date
Reviewed By.
17 SUBCONTRACTOR INFORMATION
NONE
18 San Bernardino County Request for Proposal RFP. No. HS 23-16/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAĄGI-5267 Supportive Services Page 1 of 114
EXHIBIT A
SAN BERNARDINO Aging and Adult Services
COUNTY Public Guardian
CLIENT COMPLAINT AND GRIEVANCE
Older Americans Act Programs
As a recipient of services provided by the Older Americans Act (OAA) programs, you, or a person authorized to act on your behalf, can file a complaint against contractors, volunteers, and employees of programs administered by the Department of Aging and Adult Services - Public Guardian (DAAS-PG), the designated local Area Agency on Aging (AAA) for San Bernardino County.
You have a right to confidentiality and your right to privacy will be respected to the extent possible. Only information relevant to your complaint will be released to the responding party unless you consent otherwise.
PURPOSE
The Client Complaint and Grievance Procedure establishes a process for reviewing and resolving grievances promptly and to facilitate the resolution of grievances informally at the lowest level possible
SERVICE PROVIDER
OAA program services may be provided by DAAS-PG staff (direct services) or community- based organizations. via county contracts (contracted services):
Direct services:
• Senior Information and Assistance (SIA) (Title IIIB and !!lE) • Senior Community Service Employment Program (Title V) Contracted services:
• Title IIIB - Supportive Services
• Title IIIC - Older Californians Nutrition Program
• Title ||ID - Disease Prevention and Health Promotion Program • Title IIIE - Family Caregiver Support Program
• Title VII and VIIA. - Long Term Care Ombudsman, and Prevention of Elder Abuse, Neglect, and Exploitation
• Health Insurance Counseling and Advocacy Program (HICAP) ÖAA GV 7406 Procedure (REV. 03/2023) Page 1 of 6
San Bernardino County Request for Proposal RFP No. HS 23-16/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAG|-5267:
Supportive Services Page 2 of 114
Note: If your complaint involves an issue of professional conduct that is under the jurisdiction of another entity, you will be referred to the appropriate organization to pursue your complaint.
CLIENT COMPLAINT AND GRIEVANCE PROCEDURE EXHIBIT A
Older Americans Act Programs
COMPLAINTS
Complaints may involve, but are not limited to:
• Amount or duration of a service:
• Denial or discontinuance of a service
• Dissatisfaction with the service provided or with the service provider. • Failure of the service provider to comply with any of the requirements in the contract or regulations.
• If you believe you have been discriminated against or there has been a violation of any laws or regulations.
PROCESS OVERVIEW
All programs strive to review concerns, complaints, and grievances promptly and facilitate resolution at the lowest level possible.
Following is an overview of the grievance process:
Level I Review
1. Complainant submits grievance form (OĄA GV 7406) to the service provider.
2. Level I review conducted by the service provider.
3. Complainant receives a written decision from the service provider.
4. Complainant may submit an appeal, if desired
Level II Review
5. Level II review conducted by DAAS-PG Administration
6. Complainant receives a written decision from DAAS-PG Administration
7. Complainant may submit an appeal and request an impartial hearing, if desired.
Hearing
8. Final grievance review by Hearing Officer/Panel.
continued on next page
OAA GV 7406 Procedure (REV. 03/2023) Page 1 of 6
Request for Proposal RFP No. HS 23-16/
San Bernardino County
Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Human Services
Supportive Services Page 3 of 114
CLIENT COMPLAINT AND GRIEVANCE PROCEDURE EXHIBIT A
Older Americans Act Programs
FIRST LEVEL OF GRIEVANCE (LEVEL 1)
The contracted service provider is the first administrative level of resolution for complaints regarding OĄA program services.
Note: If the complaint is regarding direct services, the complaint will be investigated and responded to under the provisions of Level II grievance Timeframes
• You must complete and submit the grievance form (OAA GV 7406) to the contracted service provider within one (1) week of the alleged violation
• If possible, discuss issue with the contracted service provider and make a good faith effort to resolve. The service provider will issue a written response no later than ten (10) business days after receipt of grievance, or from date of discussion.
Resolution
If resolved at this level no further action is required. If your complaint is not resolved, you may appeal the decision of the provider to second-level review.
SECOND LEVEL OF GRIEVANCE (LEVEL II)
DAAS-PG Administration is the second level of resolution for complaints regarding OAA program services. The provisions of this section shall apply to the following:
• When the AAA (DAAS-PG) is the direct service provider and the subject of the complaint. • If you are dissatisfied with the contracted service provider's response at the first level of grievance.
Time Frame
If the contract provider does not resolve your complaint, you may appeal their decision to the second level of grievance within fifteen (15) business days of their written decision.
Instructions
All second level grievances must be submitted in writing and contain the information referenced in the first level of grievance.
OAA GV 7406 Procedure (REV. 03/2023) Page 3 of 6
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• If you cannot submit a written complaint at this level, you, or your authorized designee, may request DAAS-PG to verbally accept the complaint or provide assistance in writing out.the complaint.
• If DAAS-PG writes out the complaint, the complainant must review and sign the written complaint.
CLIENT COMPLAINT AND GRIEVANCE PROCEDURE EXHIBIT A
Older Americans Act Programs
Complaints may be hand delivered, mailed, or sent via fax to:
Department of Aging and Adult Services-Public Guardian
Attention: Deputy Director - Administration
784 East Hospitality Ln.
San Bernardino, CA 92415
Fax: (909) 891-3940
Processing
• The Deputy Director, or designee, will conduct an impartial investigation of the written complaint. A good faith effort will be made to resolve the complaint. • A written response will be prepared and issued no later than fifteen (15) business days after receipt of the complaint.
• The written response will address the merits of the complaint and will provide a resolution to the complaint or deny the complaint with an explanation.
Resolution
If resolved at this level no further action is required. If your complaint is not resolved, you may exercise your right to request an Administrative Hearing pursuant to Section 7406 of Title 22.
FINAL LEVEL OF GRIEVANCE (HEARING)
An impartial hearing officer/panel is the final level of resolution for complaints regarding OAA program services.
Time Frames
• If you are dissatisfied with the results of the review conducted at the second level of grievance, you may appeal the decision within thirty (30) days from the receipt of the written report and request a hearing to present your complaint orally before an impartial hearing officer/panel
• A hearing will be scheduled no later than forty-five (45) days from the receipt of the hearing request.
• A proposed decision will be issued no later than thirty (30) days after the date of hearing.
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Supportive Services Page 5 of 114
• No later than thirty (30) days after receipt of the proposed decision, the Director or the Chairperson shall either adopt the proposed decision as the final decision or write a new final decision.
Instructions
• Your request for a hearing can be made either orally or in writing to the Director of San Bernardino County, Department of Aging and Adult Services. •
CLIENT COMPLAINT AND GRIEVANCE PROCEDURE EXHIBIT A
Older Americans Act Programs
• A hearing will be scheduled no later than forty-five (45) days from the receipt of your hearing request.
• You will be notified of the following:
The date, time, and location of the hearing
Your right, and other party's right, to be present at the hearing and/or to have another person act on their behalf, including the right to have legal counsel present.
Hearing Procedure
• An impartial hearing officer or panel will manage the hearing.
All persons testifying at the hearing will be placed under oath or affirmation The hearing will be informal with testimony being restricted to the issues requiring resolution.
Technical rules of evidence and procedure will not apply at the hearing. • During the hearing all parties will have the right to:
present evidence and witnesses.
examine witnesses and other sources of relevant information and evidence. be recorded verbatim, either electronically or stenographically:
Conclusion of the Hearing
• No later than thirty (30) days after the date the hearing was held, the hearing officer/panel will prepare a proposed decision based upon all relevant evidence presented and will consider applicable policies, procedures, regulations, and laws governing the program in reaching a decision.
• The proposed decision will include the following:
- a description of each issue.
- a statement indicating the complaint was upheld or denied. In the case of complaints that are upheld, an explanation of the remedy will be included. - a citation of applicable laws and regulations.
• The proposed decision will be forwarded to the Director of DAAS-PG for issuance of a final decision.
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• If the complaint is against the Director of DAAS-PG, the proposed decision will be forwarded to the Chairperson of the Governing Board for issuance of a final decision. • No later than thirty (30) days after receipt of the proposed decision, the Director or the Chairperson shall either adopt the proposed decision as the final decision or write a new final decision:
• The decision will be mailed to the parties involved
• The decision is final and not subject to appeal
• The decision will include procedures for ensuring that the remedies, if any, specified in the final decision are implemented
CLIENT COMPLAINT AND GRIEVANCE PROCEDURE EXHIBIT A
Older Americans Act Programs
CIVIL RIGHTS
If you believe that your civil rights have been violated, please contact:
Deputy Director, Administration
Department of Aging and Adult Services-Public Guardian
784 East Hospitality Ln.
San Bernardino; CA 92415
OAA GV 7406 Procedure (REV: 03/2023) Page 5 of 6
Request for Proposal RFP No. HS 23-16/.
San Bernardino County
Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5152 Supportive Services Page 7 of 114
EXHIBIT A
SAN BERNARDINO Aging and Adult Services
COUNTY Public Guardian
CLIENT COMPLAINT AND GRIEVANCE
Older Americans Act Programs
Instructions
You must complete and submit the grievance form (OAA GV 7406) within one (1) week of the alleged violation.
Complete the attached form and provide the requested information:
• Name, mailing address, and telephone number of complainant or person authorized to act on behalf of the complainant.
• Date and time of occurrence and names of individuals involved. • Name of Service Provider, and type of service involved. • Description of the grievance. Be as specific as possible. • Names of witnesses and contact information, if any.
• If applicable, cite the alleged violation of regulation, law or policy. • Requested remedy or resolution.
• Signature.
Complaints Regarding Contracted Services
Submit the completed form (OAA GV 7406) directly to the contracted service provider.
Contracted services:
• Title IIIB - Supportive Services
• Title IIIC - Older Californians Nutrition Program
• Title IIID - Disease Prevention and Health Promotion Program • Title IIIE - Family: Caregiver Support Program
• Title VII and VIIA - Long Term Care Ombudsman, and Prevention of Elder Abuse, Neglect, and Exploitation
• Health Insurance Counseling and Advocacy Program (HICAP) Complaints Regarding Direct Services :
Submit the completed form to DAAS-PG Administration. Complaints may be hand delivered, mailed, or sent via fax to:
Department of Aging and Adult Services-Public Guardian
Attention: Deputy Director
784 East Hospitality Ln.
San Bernardino, CA 92415
Fax: (909) 891-3940
Direct services:
OAA GV 7406 Procedure (REV: 03/2023) Page 1 of 1
SAN BERNARDINO
Aging and Adult Services
COUNTY Public Guardian
CLIENT COMPLAINT AND GRIEVANCE - LEVEL I REVIEW
Older Americans Act Programs
Senior Information and Assistance (SIA) (Title IIB and WIIE) Senior Community Service Employment Program (Title V)
OAA GV 7406 Procedure (REV. 03/2023) Page 5 of 6
Request for Proposal RFP No. HS 23-16/
San Bernardino County
Modernization of Older Californian's Act- : ePro Bid # DAAS124-OAAGI-5152 Human Services
Supportive Services Page 9 of 114
EXHIBIT A
SAN BERNARDINO Aging and Adult Services
COUNTY Public Guardian
CLIENT COMPLAINT AND GRIEVANCE FORM
Older Americans Act Programs
Grievant Name Name of Service Provider
Mailing Address Date of Action Causing Grievance
Telephone Number Date of Meeting with Contract Provider Grievance Description
(Provide a clear and concise statement. Attach additional sheets if necessary.) Remedy Sought
GRIEVANCE PROCEDURE CERTIFICATION
This is to certify that I have read, understood, and received a copy of the Client Complaint and Grievance Procedures for Older Americans Act Programs.
This information provided is true and accurate to the best of my knowledge.
Grievant Signature Date Filed
OAA GV 7406 Procedure (REV. 03/2023) Page 1 of 1
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EXHIBIT A
SAN BERNARDINO Aging and Adult Services
COUNTY Public Guardian
CLIENT COMPLAINT AND GRIEVANCE - LEVEL I REVIEW
Older Americans Act Programs
Grievant Name Name of Service Provider
Mailing Address Date of Action Causing Grievance
GRIEVANCE REVIEW - LEVEL I
A written response must be issued to the Grievant no later than ten (10) business days after receipt of grievance, or from date of discussion:
Date Received Level I Reviewer Printed Name
Response Date Level I Reviewer Signature
Level I Decision (Attached on separate sheet)
GRIEVANT ACKNOWLEDGEMENT AND RESPONSE TO FIRST LEVEL REVIEW If the contract provider does not resolve your complaint at the first level of grievance, you may appeal their decision to the second level of grievance within fifteen (15) business days of their written decision.
I agree with decision and do not appeal to the second level, Please return one copy of this form to the Service Provider. do not agree with decision and appeal to the second leve Lease return one copy of this form to DAAS-PG Administratio Grievant Signature Date Signed
Appeals may be hand delivered, mailed, or faxed to: DAAS-PG Administration Attention: Deputy Director
784 East Hospitality Ln.
San Bernardino, CA 92415
Fax: (909) 891-3940
OAA GV 7406 Procedure (REV. 03/2023) Page 1 of 1
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EXHIBIT A
SAN BERNARDINO Aging and Adult Services
COUNTY Public Guardian
CLIENT COMPLAINT AND GRIEVANCE - LEVEL II REVIEW
Older Americans Act Programs
Grievant Name Name of Service Provider
GRIEVANCE REVIEW - LEVEL !!
A written response must be issued to the Grievant no later than fifteen (15) business days after receipt of first level appeal.
Date Received Level II Reviewer Printed Name
Response Date Level I! Reviewer Signature
Level Il Decision (Attached on separate sheet)
If DAAS-PG Administration does not resolve your complaint at the second level of grievance, you may appeal their decision and request an impartial hearing within fifteen (15) business days of their written decision.
I agree with the decision and do not appeal for a hearing.
I do not agree with the decision and appeal for a hearing.
Reason for appeal:
Grievant Signature Date Signed
This form may be hand delivered, mailed, or faxed to: DAAS-PG Administration Attention: Deputy Director
784 East Hospitality Ln.
San Bernardino, CA 92415
Fax: (909) 891-3940
OAA GV 7406 Procedure (REV. 03/2023) Page 1 of 1
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OAA GV 7406 Procedure (REV. 03/2023) Page 1 of 1
PRIVACY AND SECURITY
The City of San Bernardino will ensure all staff, volunteers, and/or Subcontractors performing Services will comply with the Human Services Information Privacy and Security Requirements priorto providing any Services.
20 EXHIBIT B
STATE OF CALIFORNIĄ
CALIFORNIA DEPARTMENT OF AGING ACING
INFORMATION INTEGRITY AND SECURITY STATEMENT
CDA 1024 (REV 03/2020)
In compliance with California Government Code Section 11019.9, California Civil Code Section 1798 et seq., Department of General Services Management Memo 06- 12, and Statewide Information Management Manual (SIMM) 5300 the California Department of Aging (CDA) hereby requires the Contractor/Vendor to:
ACKNOWLEDGE:
Any wrongful access, inspection, use, or disclosure of Personal, Confidential or Sensitive Information (PSCI) is a crime and is prohibited under state and federal laws, including but not limited to California Penal Code Section 502, California Government Code Section 15619, California Civil Code Section 1798.53 and 1798.55, and the Health Insurance Portability and Accountability Act. Acknowledge. • Any wrongful access, inspection, use, disclosure, or modification of PSCI information may result in termination of this Contract/Agreement.
MEET THE FOLLOWING REQUIREMENTS:
• PSCI information shall be protected from disclosure in accordance with all applicable laws, regulations, and policies.
• PSCI data be protected by authorized access using the principles of least privilege. • Any occurrence that actually or potentially jeopardizes the confidentiality, integrity, or availability of an information system or the information the system processes, stores, or transmits or that constitutes a violation or imminent threat of violation of security policies, security procedures or acceptable use policies will immediately be reported to CDA by completing a Security Incident Report CDA (1025A and 1025B). • All access codes which allow access to confidențial information will be properly safeguarded.
• Obligations to protect PSC! information obtained under this Contract/Agreement will continue after termination of the Contract/Agreement with CDA. • All employees/subcontractors of the Contractor/Vendor will complete the required Security Awareness Training module located at
https://aging.ca.gov/Information security/ within 30 days of the start date of the Contract/Agreement or within 30 days of the start date of any new employee or subcontractor. This training must be completed annually. • All employees/subcontractors of the Contractor/Vendor must comply with CDA's confidentiality and data security requirements as outlined in the Contract/Agreement. • All employees/subcontractors of the Contract/Vendor must comply with the Appendix D, section XVIII encryption and self-certification requirements as outlined in the contract.
23 EXHIBIT B
STATE OF CALIFORNIA CALIFORNIA
DEPARTMENT OF
CALIFORNIA DEPARTMENT OF AGING AGING
INFORMATION INTEGRITY AND SECURITY STATEMENT
CDA 1024 (REV. 03/2020)
CERTIFY:
To protect PSCI information by:
• Accessing; inspecting, using, disclosing or modifying PSCI information only for the purpose of performing official duties.
• Never accessing, inspecting, using, disclosing, or modifying PSCI information for curiosity, personal gain, or any non-business-related reason.
Securing PSCI information in approved locations
Never removing PSCI information from the work site without authorization.
Meets the encryption requirements in Exhibit D Article 18:
Is in full compliance with the 128 Encryption requirements.
Is not in compliance with the 128 Encryption requirements and will achieve compliance by
I hereby certify that I have reviewed this Confidentiality Statement and will comply with the above statements.
Contractor/Vendor Printed Name and Title
Contractor/Vendor Signature Date
CDA Program/Project Contract Number
23 Attachment M
SAN BERNARDINO
COUNTY Campaign Contribution Disclosure
(SB 1439)
PROPOSAL INFORMATION
Request for Proposal Title: Modernization of Older Californian's Act - Nutrition Services Request for Proposal Number: RFP No:HS23-16 / DAAS124-OAAGI-5267
DEFINITIONS
Actively supporting the matter: (a) Communicate directly with a member of the Board of Supervisors or other County elected officer [Sheriff, Assessor-Recorder-Clerk, District Attorney, Auditor- Controller/Treasurer/Tax Collector] for the purpose of influencing the decision on the matter; or (b) testifies or makes an oral statement before the County in a proceeding on the matter; or (c) communicates with County employees, for the purpose of influencing the County's decision on the matter; or (d) when the person/company's agent lobbies in person, testifies in person or otherwise communicates with the Board or County employees for purposes of influencing the County's decision in a matter.
Agent: A third-party individual or firm who, for compensation, is representing a party or a participant in the matter submitted to the Board of Supervisors. If an agent is an employee or member of a third-party law, architectural, engineering or consulting firm, or a similar entity, both the entity and the individual are considered agents.
Otherwise related entity: An otherwise related entity is any for-profit organization/company which does not have a parent-subsidiary relationship but meets one of the following criteria:
(1) One business entity has a controlling ownership interest in the other business entity; (2) there is shared management and control between the entities; or (3) a controlling owner (50% or greater interest as a shareholder or as a general partner) in one entity also is a controlling owner in the other entity.
For purposes of (2), "shared management and control" can be found when the same person or substantially the same persons own and manage the two entities; there are common or commingled funds or assets; the business entities share the use of the same offices or employees, or otherwise share activities, resources or personnel on a regular basis; or there is otherwise a regular and close working relationship between the entities.
Parent-Subsidiary Relationship: A parent-subsidiary relationship exists when one corporation has more than 50 percent of the voting power of another corporation.
Proposers must respond to the questions on the following page. If a question does not apply respond N/A or Not Applicable.
26 1. Name of Entity/Individual submitting a proposal: City of San Bernardino
2. Is the entity listed in Question No 1 a nonprofit organization under Internal Revenue Code section 501(c)(3)? Yes O. Ifyes, skip Question Nos. 3-4 and go to Question No. 5 No XO
3. Name of Principal (i.e., CEO/President) of entity listed in Question No. 1, if the individual actively supports the matter and has a financial interest in the decision: Interim City Manager Rochelle Clayton
4: If the entity identified in Question No. 1 is a corporation held by 35 of less shareholders, and not publicly traded ("closed corporation"), identify the major shareholder(s): N/A
-5: Name of any parent, subsidiary, or otherwise related entity for the entity listed in Question No.
1. (see definitions above):
Company Name : Relationship
N/A
6. Name of agent:
Company Name Agents) Date Agent Retained
(if less than 12 months
prior)
N/A
7. Name of Subcontractors) (including Principal. and Agents)) that will be providing services/work under the proposed contract if the subcontractor (1) actively supports the matter and (2) has a financial interest in the decision and (3) will be possibly identified in the contract/agreement with the County or board governed special district.
Company Name Subcontractor(s): Principal and/or Agents):
N/A
Was a campaign contribution, of more than $250, made to any member of the San Bernardino County Board of Supervisors on or after: January 1, 2023, by any of the individuals or entities listed in Question Nos. 1-7?
No XO. If no, please skip Question No. 9
Yes • If yes, please continue to complete this form.
9. Name of Board of Supervisor Member:
N/A
Name of Contributor: N/A
Date(s) of Contribution(s): _N/A
Amounts): N/A
Please add an additional sheets) to identify additional Board Members to whom anyone listed made campaign contributions.
By signing the Proposal, Proposer certifies that the statements made herein are true and correct.
The Proposer understands that the individuals and entities listed in Question Nos. 1-7 are prohibited from making campaign contributions of more than $250 to any member of the Board of Supervisors while this matter is pending and for 12 months after a final decision by the County..
Trudy Panowicz
Food Supervisor !!I
06/10/24
26 San Bernardino County Request for Proposal RFP No. HS 23-26/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 68 of 114
Request for Proposal
San Bernardino County RFP# HS 23-26/ePro Bid# DAAS 124-OAAGI-5267
ATTACHMENT N
Letter of intent
This is to notify San Bernardino County Department of Aging and Adult Services (DAAS) that the organization listed below has obtained and reviewed the Request for Proposal, (RFP) No HS 23-26, issued by the DAAS for Modernization of Older Californian's Act-Nütrition Services, and that our organization is interested in submitting a proposal in response to this RFP as indicated below.
Deadline for submission of this Letter of Intent is Tuesday, May 28, 2024. Failure to meet the deadline will disqualify Proposer from being awarded a contract.
Legal Name of Organization: City of San Bernacelino
Federal Employer Identification Number (EIN): 9.9 - 6000117 Data Universal Numbering System (DUNS): 073604563
Legal Form of Organization (check one):
Non-Profit 501(c)(3)
Non-Profit 501(c)(4)
Non-Profit Other (Specify):
Government City Government
Government County Government
Government Special District of Local Government
Government Other (Specify):
For-Profit Corporation
For-Profit Limited Liability Company (LLC)
For-Profit Limited Partnership (LP)
For-Profit General Partnership (GP)
For-Profit Limited Liability Partnership (LLP)
For-Profit Sole Proprietorship
My organization's initial qualifications to provide services are indicated by the following:
Please place a check mark by the appropriate response.
San Bernardino County Request for Proposal RFP. No. HS 23-26/ Human Services Modernization of Older Californian's Act- ePro Bid # DAAS124-OAAGI-5267 Nutrition Services Page 69.of.114
X The prospective Contractor has no record of unsatisfactory performance. Contractors who are or have been seriously deficient in current or recent Agreement performance, in the absence of circumstances properly beyond the control of the Contractor, shall be presumed to be unable to meet this requirement.
X The prospective Contractor has the ability to maintain adequate files and records and meet statistical reporting requirements.
* The prospective Contractor has the administrative and fiscal capability to provide and manage the proposed services and to ensure an adequate audit trail. * The prospective Contractor meets other presentation and participation requirements listed in this RFP
• The prospective Contractor can register on the County's Electronic Procurement Network (ePro). • The prospective Contractor has a DUNS number.
• The perspective Contractor has a minimum of three (3) continuous years of experience providing this type of service.
Y Contractor provides a minimum of three (3) references from other customers, involving the Contractor's delivery of services that demonstrate the ability of the Contractor to provide ENP services as outlined in this RFP. All references must have names, titles, and phone numbers.
Letter of intent does not guarantee a contract and is not in lieu of a proposal.
Request for Proposal
San Bernardino County RFP# HS 23-16/ePro Bid# DAAS 124-OAAGI-5152
ATTACHMENT N
Letter of Intent
This is to notify San Bernardino County Department of Aging and Adult Services (DAAS that the organization listed below has obtained and reviewed the Request for Proposal, (RFP) No HS 23-16, issued by the DAAS for Modernization of Older Californian's Act- Supportive Services, and that our organization is interested in submitting a proposal in response to this RFP as indicated below. Deadline for submission of this Letter of Intent is Day, Month/Day/Year. Failure to meet the deadline will disqualify Proposer from being awarded a contract.
Legal Name of Organization
Federal Employer Identification Number
(EIN):
Data Universal Numbering System
(DUNS):
Legal Form of Organization (check one):
Non-Profit 501(c)(3)
Non-Profit 501(c)(4)
Non-Profit Other (Specify):
Government City Government
Government County Government
Government Special District of Local Government
Government Other (Specify):
For-Profit Corporation
For-Profit Limited Liability Company (LLC)
'For-Profit Limited Partnership (LP)
For-Profit General Partnership (GP)
For-Profit Limited Liability Partnership (LLP)
For-Profit Sole Proprietorship
My organization's initial qualifications to provide services are indicated by the following:
Please place a check mark by the appropriate response.
L The prospective Contractor has no record of unsatisfactory performance. Contractors who are or have been seriously deficient in current or recent Agreement performance, in the absence of circumstances properly beyond the control of the Contractor, shall be presumed to be unable to meet this requirement.
• The prospective Contractor has the ability to maintain adequate files and records and meet statistical reporting requirements.
B The prospective Contractor has the administrative and fiscal capability to provide and manage the proposed services and to ensure an adequate audit trail. • The prospective Contractor meets other presentation and participation requirements listed in this RFP.
L The prospective Contractor can register on the County's Electronic Procurement Network (ePro).
The prospective Contractor has a DUNS number.
The perspective Contractor has a minimum of three (3) continuous years of experience providing this type of service.
• Contractor provide a minimum of three (3) references from other customers, involving the Contractor's delivery of services that demonstrate the ability of the Contractor to provide ENP services as outlined in this RFP. All references must have names, titles, and phone numbers.
Letter of Intent does not guarantee a contract and is not in lieu of a proposal.
California Department
of AGING
•Nutrition and Wellness Bureau
Older Californians Nutrition Program
Menu Guidance
This document is only interided to provide clarification on the application of the Dietary Guidelines for Americans requirement per existing laws to providers of the Older Califomians Nutrition Program.
Table of Contents
1. Purpose & Overview
2. Background
3. The Dietary Reference Intakes
4.. Menu Planning Requirements 4-6
a. General Menu Planning Requirements
b. Special Nutrition Considerations
c. Requirements of Meals:
d. Participant Preferences
e.. Offer versus Serve
5. Dietary Patterns and Target Nutrients 7-8
a. Dietary Pattems
b: Target Nutrients
6. Menu Analysis 9-11
a. Compliance Requirements
b. Nutrient Analysis
c. Component Meal Pattern
7. Food Groups 12-19
a. Protein Foods
b.: Vegetables
C. Fruits
d. Grains
é. Dairy and Soy Altematives
8. Other Menu Planning Considerations 20-23
.a. Sodium
b. Hydration and Fluids
C. Fats
d. Dessert
9. Reading Food Labels 24-26
Appendices
1. Older Californians Nutrition Program 1600 Calorie Dietary Pattern 27
2. Healthy U.S.-Style Dietary Pattern 28
3. Healthy Vegetarian Dietary Pattern 29
4. Dietary Approaches to Stop Hypertension (DASH) Dietary Pattern 30
5. Resources 31
Purpose & Overview
The Older Californians Nutrition Program Menu Guidance includes instruction on applying the Dietary Guidelines for Americans, 2020-2025 to menu planning for the Older Californians Nutrition Program (OCNP). This menu guidance is based on the Dietary Guidelines and other related sources (see Resources section on page 31).
The Dietary Guidelines provide science-based advice on what to eat and drink to promote health, reduce risk of chronic disease, and meet nutrient needs. They focus on the public, including healthy individuals as well as those who are at risk of chronic disease. The Dietary Guidelines is designed for health professionals, policymakers, and others to assist the public in making food and beverage choices that are enjoyable, affordable, promote health and help prevent chronic disease.
The overarching differences between the Dietary Guidelines for Americans, 2020-2025 and prior editions include:
• For the first time, the Dietary Guidelines provide recommendations for healthy dietary patterns at every life stage, from infancy through older adulthood:
• Emphasis is placed on the importance of a healthy dietary patter as a whole.- rather than on individual nutrients, foods, or food groups in isolation. * The Dietary Guidelines includes a call to action to help the public "make every bite count with the Dietary Guidelines for Americans", As nutrition and health professionals, we are called to help people make food and beverage choices that are rich in nutrition-individual choices that can become a healthy routine over time.
The Dietary Guidelines provide four overarching guidelines that encourage healthy eating pattems at each stage of life:
1. Follow a healthy dietary pattern at every life stage.
2. Customize and enjoy nutrient-dense food and beverage choices to reflect personal preferences, cultural traditions, and budgetary considerations.
3. Focus on meeting food group needs with nutrient-dense foods and beverages and stay within calorie limits.
4. Limit foods and beverages higher in added sugars, saturated fat, and sodium. and limit alcoholic beverages.
Background
Since 1980, the U.S: Departments of Agriculture (USDA) and of Health and Human Services (HHS) review, update, and publish the Dietary Guidelines every five years.
The Dietary Guidelines establish the scientific and policy basis for all Federal nutrition food assistance programs and provide information for making food choices that promote health and prevent disease. The Dietary Guidelines are based on current science and priority has been placed on scientific studies that examine the relationship between diet and health across all life stages, in men; women, and children from diverse racial and ethnic backgrounds, who are healthy or at risk of chronic disease. A committee of experts recommends revisions to the Dietary Guidelines based on a comprehensive review of current scientific evidence and with consideration of Federal agency and public comments
The Older Americans Act (OAA) and the California Code of Regulations (CCR) require that the Title IIIC Nutrition Program complies with the most recent Dietary Guidelines and the Dietary Reference Intakes (DRI): The intent of these requirements is to sustain and improve participant health through the provision of safe and nutritious meais:
Menus that follow the Dietary Guidelines and provide one-third of the DRis in each meal help to prevent nutrient deficiencies and reduce the risk of chronic diseases such as heart disease, cancer, and stroke. The menu planning guidarice incorporates the key nutrient recommendations from the Dietary Guidelines that impact the health of older • adults.
The Dietary Reference Intakes
As noted in the OAA and the CCR, meals must meet one-third of the DRis. The DRIs are established and updated by the National Academies of Sciences, Engineering, and Medicine to provide requirements and limits for nutrients. The DRis include four categories of reference intake values intended to help individuals optimize their health, prevent disease, and avoid consuming too much of a nutrient. The DRI values include:
Estimated Average Requirement (EAR): Average daily nutrient intake level. estimated to meet the requirement of half the healthy individuals in a particular age, sex, and life-stage group.
* Recommended Dietary Allowance (RDA): Average daily nutrient intake level sufficient to meet the nutrient requirement of nearly all (97-98%) healthy individuals in a particular age, sex, and life-stage group. * Adequate Intake (Al): An intake (not a requirement) that is likely to exceed the actual requirements of almost all individuals in an age, sex, and life-stage group; established when scientific evidence is not sufficient to determine an RDA. * Tolerable Upper Intake Level (UL): the highest average daily nutrient intake level likely to pose no risk of adverse health effects for nearly all people in a particular age, sex, and life-stage group.
Research indicates using the highest DRI value available, the RDAs, will ensure meals provide adequate nutrients to the population served. The Al value is used when the RDA is not available for a particular nutrient: (Note: This is the case with fiber and potassium).
Provide 1/3 of the Dietary
Reference Intakes in each meal.
Menu Planning Requirements
General Menu Planning Requirements
Providing nutritious meals is a fundamental goal of the OCNP. Nutritional adequacy in menu planning is of key importance since the meals represent a significant percentage of participants' daily intake: According to research of OAA participants (Mabli et al. 2017), participants obtained about 40 percent of their daily caloric intake; as well as 35 to 47 percent of their daily nutrient intake, from the OAA Nutrition Program meals.
Meals incorporating the DRis are nutritionally adequate; in other words, they have a low probability of nutrient inadequacy or excess. The DRIs ensure nutrient adequacy in menu planning, while the Dietary Guidelines provide recommendations for healthy eating patters and food choices, Utilizing the Dietary Guidelines along with the DRIs in menu planning ensures that meals meet the nutrient needs of older adults in a healthy and enjoyable dietary pattern.
Nutritionally adequate meals can help improve the diets of older adults by increasing the consumption of fruits, vegetables, whole grains, dairy and by providing adequate protein: Nutritionally adequate meals also reduce the intake of added sugars, saturated fat, and sodium to help older adults achieve recommendations and manage and avoid chronic conditions. Providing nutrient-dense options within each food group and appropriate portion sizes is also important since the caloric needs of older adults decline A healthy dietary pattem includes:
* Vegetables of all types: dark green; red and orange; beans, peas, and lentils; starchy; and other vegetables
* Fruits, especially whole fruit
• Grains, at least half of the daily grains are whole grain * Dairy, including fat-free or low-fat milk, yogurt, and cheese, and/or lactose-free versions and fortified soy beverages and yogurt as alternatives *i Protein foods, including lean meats, poultry, and eggs; seafood; beans, peas. and lentils; and nuts, seeds, and soy products
* Oils, including vegetable oils and oils in food, such as seafood and nuts A healthy dietary pattern limits:
* Added sugars to less than 10 percent of calories per day • Saturated fat to less than 10 percent of calories per day * Sodium to less than 2,300 milligrams per day
Special Nutrition Considerations
In addition to nutrients that are of concern for the general population, including calcium, vitamin D, potassium; and fiber, older adults have some special nutrition considerations.
Protein:
Adequate protein intake is important for older adults to prevent the loss of lean muscle mass that occurs naturally with age. Provide at least 15 grams of protein per meal from the protein and dairy/soy alternatives food groups (refer to the Food Group section).
Vitamin B12:
The ability to absorb vitamin B12 can decrease with age. Additionally, certain medications can decrease absorption. Vitamin B12 is found in foods of animal origin including tuna, salmon, beef, eggs, milk, yogurt, and cheese. B12 may also be added to some fortified foods such as breakfast cereals.
it is important that older adults drink adequate fluids to prevent dehydration and aid in the digestion of food and absorption of nutrients. In addition to water, unsweetened fruit or vegetable juice, and low-fat or fat-free milk or fortified soy beverages help to increase fluid intake. Nutrition providers should encourage participants to drink water to promote adequate hydration and water must be readily accessible to participants during mealtimes:
Requirements of Meals
in accordance with the OAA Section 339 and CCR Section 7638:5, the following requirements must be met for OCNP meals:
Meals are in compliance with the most recent Dietary Guidelines and provide to each participating older individual:
o: A minimum of one-third of the DRis per meal if the program provides one meal per day.
• A minimum of two-thirds of the DRis if the program provides two meals per day.
• 100 percent of the DRis if the program provides three meals per day. it multiple meals are offered per day, each meal must provide one-third of the •DRIs; however, the meals may be combined to meet the required DRis if able to • verify that the participant is receiving all meals. For example, if a nutrition provider verifies that a participant receives two meals per day, the combined meals must meet two-thirds of the DRIs and be supported by a meal analysis. 5 * Meal analysis is conducted using either a nutrient analysis or a meal compoment patter and is approved by a Registered Dietitian (RD) to ensure compliance with Dietary Guidelines and DRIs:
* Food substitutions to originally planned meals are approved by a RD • Menus meet the following requirements:
• are planned for a minimum of four weeks
o. are posted in a location easily seen by participants at meal sites and are. provided to home-delivered meal participants.
• are legible and easy to read in the language of the majority of the reflect cultural and ethnic dietary preferences of participants when feasible and appropriate.
Participant Preferences
The meal planning process must not only include an evaluation of menus for nutritional adequacy but must also include procedures for obtaining participants' input regarding meais. Incorporating participant food preferences, including likes and dislikes and cultural food preferences, is a key aspect of successful menu planning Offer Versus Serve
Offer Versus Serve (OVS) is a concept that applies to menu planning and meal service.
OVS requires that all meal components must be offered to every eligible older individual receiving a meal; however, individuals can decline any component they choose. Giving individuals the option to select what items they want to eat can help reduce food waste.
If a significant number of meal participants consistently decline a particular item, a nutrition provider should consider routinely offering an alternative item. For example, if meal participants consistently decline milk, the provider may consider offering a nutritionally equivalent food or beverage from the dairy and soy alteratives food group that is preferred by those participants:
EXHIBIT
Target Nutrients
The nutritional goals listed in Table 1 represent the current DRI values, per meal and per day, for target nutrients to meet the DRIs for a 51+ year old female which corresponds to 1600 calories per day.
Table 1. Nutritional Goals Per Day and Per Meal for Target Nutrients Nutrient Source* Target per Day Target per Meal
Calories (Kcal) AMDR 1600 550 - 650
Protein (g) *. RDA ≥ 46 ≥ 15 (from protein and
dairy/soy alternative groups)
ADMR 20 - 35% 20 - 35%
Fat (% of total calories)
Saturated Fat (% of total DGA ≤ 10% ≤ 10%
calories)
Fiber (gm) Al ≥ 22 ≥ 7 (weekly average)
Calcium (mg) RDA ≥ 1200 ≥ 400 (weekly average)
Magnesium (mg) RDA ≥ 320 ≥ 105 (weekly average)
Potassium (mg) Al ≥ 2600 ≥ 860 (weekly average) **
Sodium (mg) Al and ≤ 2300 $ 760 (weekly average)
CDRR
Vitamin A (mcg RAE***) RDA 2.700 ≥ 233(2 - 3 meals out of 5 meals per week)
Vitamin D (IU) RDA 600 200 (weekly average)
Vitamin C (mg) RDA ≥ 75 ≥ 25
Vitamin B12 (ug) RDA 2.4 0.8 (weekly average)
* Al = Adequate Intake, AMDR = Acceptable Macronutrient Distribution Range; CDRR = Chronic Disease Risk Reduction Level; DGA = Dietary Guidelines for Americans, 2020-2025; RDA = Recommended Dietary Allowance.
** Prior to 2019, the Al for K+ was 4700 (1565 per meal) but was updated in 2019 to 2600(860/meal) for women and 3400 (1133 per meal) for men. Source: https://www.nap.edu/read/25353/chapter/8#120 *** RAE = Retinol Activity Equivalents
8 Menu Analysis
Compliance Requirements
Menus must be analyzed for nutritional adequacy and to ensure that the meals follow the Dietary Guidelines and provide a minimum of one-third of the DRis as required by the OAA and CCR. Nutritional adequacy is based on standardized recipes and nutritional information published by the manufacturers for all menu items, including condiments. Nutritional information for fresh fruits and vegetables should be based on the type and amount to be served. All menus, and any substitutions, must be approved by a RD
To meet compliance requirements, meals must supply a minimum of one-third of the DRIS for:
* Calories
* Protein
Fiber
i Calcium
Vitamin A
* Vitamin C
Additionally, meals should not exceed 760 mg sodium per meal; on average per week Menus may be analyzed üsing either the Computerized Nutrient Analysis or the Component Meal Pattern system.
Nutrient Analysis
Computerized nutrient analysis is the most accurate method for analyzing meals for nutritional adequacy. Meals are in compliance with requirements when they meet one- third of the DRIs for target nutrients, provide an appropriate calorie level, and follow the Dietary Guidelines
Component Meal Pattem
The component meal pattem serves as a basic framework for menu planning. Meals are in compliance with requirements when food component guidelines and serving sizes are followed. A sample component meal patter is pictured in Figure 1 and is also available on the CDA website.
9 :EXHIBI
Figure 1. Sample Component Meal Pattern
PR 29.XX Menu Guldance for the Older Californians Nutition Prograce Sample Component Meal Patern
Nursion Provder:
Menu Approved by. Approved Dace:
Manu Cycle Date: Week:
WednesDay Thursday Friday
Food Group Monday Tuesday
PROTEIN (2 de equivalent
2 oz equiv. - 2 oc meat
- % cap benes
VEGETABLES' (-2 servings)
i saving: pooled
- 8 cup aw
• Indicates high in vil C
FRUITS (1 earing)
erving: - 1 median Feil
• cap chospeed
• indicales high in VulC
encodes highin Vit
RAINS (1 - 2 carvings
a serving: 1 side Decod
Ss cup nee cr
paata
• Indicates whole grains (% ef
Balry and Bay
Ahamatives if seiving)
$ gerving - Boz win, yogur
Other deprenal
Sodium? (e 760 salves)
Listeng sodium per med!
* Meats contaming ≥ 1000 mg soda m mast be idented as lugh sochem on at menu (tor example, by using sall suster icon. Must sor serve more siss one Aighsodum medi To ensure nutrient adequacy using the component meal pattern, it is necessary to include specific types of fruits and vegetables, whole grains, high fiber foods, and the sodium content of foods and beverages.
i Fiber:
A weekly average of seven grams of fiber per meal can be met by including foods high in fiber each meal such as:
• Whole grains; vegetables; fruits; beans, peas, and lentils; nuts and seeds Calcium and Vitamin D:
Provide a calcium-rich food at each meal, such as:
o. Milk, yogurt, and fortified soy beverages
Dietary sources of Vitamin D include:
• Seafood and foods that are fortified with Vitamin D, including milk and fortified soy beverages
10 EXHIBI
* Vitamin A:
One-third of the DR! for vitamin A can be met by including a food high in vitamin A at least two to three times per week such as:
• Spinach, sweet potato, pumpkin, carrots, cantaloupe, red peppers * Vitamin c:
One-third of the DRi for Vitamin C can be met by including a food high in vitamin C each meal such as
• Fruits: orange, kiwi, strawberries, cantaloupe, tomato • • Vegetables: broccoli, green/red pepper, brussels sprouts * Sodium:
Limit sodium to a weekly average of less than or equal to 760 mg per meal.
Meals containing over 1000 mg of sodium must not exceed more than one meal per week. Tips for reducing the sodium content of meals are found in Figure 2.
EXHIBI
Food Groups
The Dietary Guidelines include recommendations for food groups vegetables, fruits, grains, dairy, and protein foods. A healthy dietary patter consists of nutrient-dense foods and beverages from each of the food groups, in recommended amounts.
Selections, serving sizes, and tips are provided for each of the food groups in this section.
Protein Foods
When developing menus, be sure to include a variety of protein foods from both animal and plant sources. The meat, poultry, and egg subgroup is a common source of protein.
Meat and poultry selections should be from fresh, frozen, or canned, and in lean forms (e:g., chicken breast or ground turkey) instead of processed meats (e.g., hot dogs, sausages, ham, and luncheon meats). Add variety by including foods from the seafood, fortified soy products, and beans, peas, and lentils subgroups which provide important : nutrients that support health and are under consumed in older adults. For example, the beans, peas, and lentils subgroup provides dietary fiber while many choices within the seafood subgroup provide vitamins D. B12, and beneficial fatty acids.
Each meal should contain a minimum of a two-ounce protein equivalent from the categories below. If the two-ounce protein equivalent provided does not contain adequate protein, the requirement to provide 15 grams of protein per meal may be met by also counting the grams of protein provided from the dairy/soy alternatives food group. The following are examples of a two-ounce protein equivalent:
• 2 ounces cooked, edible portion of meat, poultry, seafood • 2 eggs
½ cup cooked beans or tofu
2 tablespoons nut or seed butter
• 1 ounce nuts or seeds
The protein food group includes the following subgroups:
Meat, Poultry, Eggs: Meats include lean or low-fat beef, goat, lamb, pork, and game meat. Poultry includes chicken, Cornish hens, duck, game birds, goose, and turkey.
Eggs include chicken eggs and other birds' eggs.
Seafood: Select seafoods that are lower: in methylmercury such as anchovy, black sea bass; catfish, clams, cod, crab, crawfish, flounder, haddock, hake, herring, lobster, mullet, oyster, perch, pollock, salmon, sardine, scallop, shrimp, sole, squid, tilapia, freshwater trout, light tuna, and whiting.
12 EXHIBI
Beans, Peas, and Lentils: All cooked from dry or canned beans, peas, chickpeas, and lentils: for example, black beans, black-eyed peas, bayo beans, chickpeas (garbanzo beans), edamame; kidney beans, lentils, lima beans, mung beans, pigeon peas, pinto:
beans, and split peas. Does not include green beans or green peas.
Please Note: Beans, peas, and lentils are part of the protein food group and the vegetable group but are counted in one group only. For example: If you are serving vegetanan burrito bowis with pinto beans and bell peppers, the pinto beans would be used to meet the protein requirement and would not count toward the vegetable requirement:
Nuts, Seeds, Soy Products: Nuts and seeds include all nuts (tree nuts and peanuts), nut butters, seeds (e.g., chia, flax, pumpkin, sesame, and sunflower), and seed butters . (e.g., sesame or tahini and sunflower): Soy includes tofu, tempen, and products made from soy four, soy protein isolate, and soy concentrate. Nuts and seeds should be unsalted.
13 EXHIB!
Vegetables
Healthy dietary patterns include a variety of vegetables from all five vegetable subgroups dark green; red and orange; beans, peas, and lentils, starchy; and other:
These include all fresh, frozen, canned, and dried options in cooked or raw forms, including 100% vegetable juices. Vegetables in their nutrient-dense forms have limited additions such as salt, butter, or creamy sauces.
Each meal should contain a minimum of one to two servings of vegetables, and a variety of vegetables from each of the five subgroups should be included each week.
Meeting the recommended servings of vegetables will contribute to meeting the requirement for 7 grams of fiber per meal (may average fiber over the number of meals provided per week).
The serving size for vegetables includes:
½ cup fresh, chopped, cooked, frozen, or canned vegetable • 1 cup raw leafy salad greens
• ½ cup 100% vegetable juice
• ½ cup dried vegetable
Creating a healthy menu will require offering foods from all vegetable subgroups, offering a variety of different vegetables from each subgroup, and shifting to nutrient- dense forms. Vegetables can be part of many types of mixed dishes, from burgers, sandwiches, and tacos, to pizza, stews, pasta dishes, grain-based casseroles, and soups. Strategies to increase vegetable intake include increasing the vegetable content of mixed dishes or providing smaller main dishes to allow for more nutrient dense vegetables as side dishes. When counting vegetable servings in mixed dishes, it is important to review recipes to ensure the portion provided meets the required serving size for vegetables.
The vegetable group includes five subgroups and at least one serving from each subgroup should be included in the menu each week. The five subgroups include:
Dark-Green Vegetables: All fresh, frozen, and canned dark-green leafy vegetables and broccoli, cooked or raw: for example, amaranth leaves, basil, beet greens, bitter meton leaves, bok choy, broccoli, chrysanthemum leaves, chard, cilantro, collards, cress, dandelion greens, kale, mustard greens, romaine lettuce, spinach, nettles, tumip greens, and watercress.
Red and Orange Vegetables: All fresh, frozen, and canned red and orange vegetables or juice, cooked or raw: for example, calabaza, carrots, red chili peppers, red or orange bell peppers, pimento/pimiento, sweet potatoes, tomatoes, 100% tomato juice, and winter squash such as acom, butternut, kabocha, and pumpkin. 14 Beans, Peas, Lentils: All cooked from dry or canned beans, peas, chickpeas, and EXHIBI® lentils: for example, black beans, black eyed peas, bayo beans; brown beans, chickpeas (garbanzo bears), cowpeas, edamame; fava beans, kidney beans, lentils, lima beans, mung beans, navy beans, pigeon peas, pink beans, pinto beans, split peas, soybeans, and white beans. Does not include green beans or green peas.
Please Note: Beans, peas, and lentils are part of the protein food group and the . vegetable group but should be counted in one group only: For example: If you are serving vegetarian burrito bowls with pinto beans and bell peppers, the pinto beans can only be used to meet the protein requirement and cannot count toward the vegetable:
requirement.
Starchy Vegetables: All fresh, frozen, and canned starchy vegetables: for example, breadfruit, burdock root, cassava, corn; jicama, lotus root, lima beans, immature or raw (not dried) peas (eg., cowpeas, black-eyed peas, green peas, pigeon peas), plantains, white potatoes, salsify, tapioca, taro root (dasheen or yautia), water chestnuts, yam, and yucca.
Other Vegetables: All other fresh, frozen, and canned vegetables, cooked or raw: for example, artichoke, asparagus, avocado, bamboo shoots, bean sprouts, beets, bitter melon (bitter gourd, balsam pear), Brussels sprouts, cabbage (green, red, napa, savoy), cactus pads (nopales), cauliflower, celeriac, celery, chayote (mirliton), chives, cucumber, eggplant, fennel bulb, garlic, ginger root; green beans, iceberg lettuce, kohlrabi, leeks, luffa (Chinese okra), mushrooms, okra, onions, peppers (chili and bell types that are not red or orange in color), radicchio, sprouted beans (eg. sprouted mung beans), radish, rutabaga, seaweed, snow peas, summer squash, tomatillos, tumips, and winter melons.
Add vegetables E
with the meal or
include them in
the entree to
increase variety.
nutritional value
and add color
EXHIB
Eruits
The fruit food group includes whole fruits and 100% fruit juice: Whole fruits include fresh; canned, frozen, and dried forms. Whole fruits can be eaten in various forms, such as cut, sliced, diced, or cubed. At least half of the recommended amount of fruit should come from whole fruit, rather than 100% juice as fruit juice lacks dietary fiber and can increase blood sugar (glucose) levels. When juices are provided, they should be 100% juice and always pasteurized. When selecting canned fruit, choose options that are canned with 100% juice.
When planning menus, select whole fruits instead of fruit juice to increase fiber content.
Add variety by offering various types of whole fruits and offering them in forms that are easy for older adults to eat such as pre-peeled, sliced, cut or cubed Each meal must contain at least one serving of fruit. The following are examples of one serving:
• 1 medium sized whole fruit
• ½ cup fresh, chopped, cooked, frozen, or canned fruit • ½ cup 100% fruit juice ¼ cup dried fruit
Please Note: Fruit-based desserts, such as pies or cobblers, may not be used to meet the full required servings for fruit in a meal. A fruit-based dessert containing one-quarter cup of fruit per serving may be counted as meeting half of the required fruit per meal.
The fruit group includes:
All fresh, frozen, canned, and dried fruits
and 100% fruit juices: for example
apples, apricots, Asian pears, bananas,
berries (e.g., blackberries, blueberries;
cranberries, currants, dewberries.
huckleberries, kiwifruit, loganberries,
mulberries, raspberries, and
strawberries): citrus fruit (e.g., calamondin, grapefruit, kumquats, lemons, limes, mandarin oranges, pomelos, tangerines, and tangelos); cherries, dates, figs, grapes, guava, jackfruit, lychee, mangoes, melons (e.g., cantaloupe, casaba, honeydew, and watermelon); nectarines, papaya, passion fruit, peaches, pears, persimmons, pineapple, plums, pomegranates, prunes, raisins, mubarb, sapote, soursop, starfruit, and tamarind.
16 Grains EXHIBI
A healthy dietary patter includes at least half of the total daily grains as whole grains and limits refined grains. When planning menus, at least half of the total grains in each meal should be whole grains: For example, if a meal includes two one-ounce servings from the grain group, one of the servings must be a whole grain food and the overall total of whole grains in the meal equal to or greater than 50 percent.
Refined grains have been processed to remove parts of the grain kemel in a process. that also removes fiber, iron, and many B vitamins. Refined grains should be enriched which means that iron and some B vitamins are added back (fiber is not added back).
When using refined grains, check the ingredient list to make sure that the word "enriched" is included the grain name. Fifty-fifty mixtures of white and brown rice meet the requirement for whole grain.
Shifting from refined to whole-grain versions of commonly consumed foods increases whole grains and lowers refined grains to help meet recommendations. Exampies include shifting from white to 100% whole-wheat breads, from white to brown or wild rice, and from pasta to whole grain pasta.
Each meal must contain at least one to two servings from the grain group with at least half as whole grain in each meal. The following are examples of one serving:
1 slice bread
• ½ cup cooked rice, pasta, or cooked cereal
1 tortilla (6" diameter)
1 cup ready-to-eat-cereal
1 ounce whole wheat crackers
Please note: Grain-based desserts, such as cakes, pies or cobblers, may not be used to meet the full required servings for grains in a meal. A grain-based dessert containing one-quarter cup of grains (or equivalent) per serving may be counted as meeting half of a grain serving
The grain group includes:
Whole Grains: All whole-grain products and whole grains used as ingredients: for example, amaranth, barley (not pearled), brown rice, buckwheat, bulgur, millet, oats; popcom, quinoa, dark rye, triticale, whole-grain commeal, whole-wheat bread, whole- wheat chapati, whole-grain cereals and crackers, nixtamalized corn and wild rice.
Refined Grains: All refined-grain products and refined grains used as ingredients: for example, white breads, refined-grain cereals and crackers, cream of rice, cream of wheat, bariey (pearled), masa, pasta, and white rice: Refined-grain choices should be enriched.
17 EXHIB
İdentifying Whole Grain Foods
There are several ways to determine if a product meets the whole grain requirement.
1. The food's ingredient list has whole grain as the first ingredient, or the second ingredient, after water and the next two ingredients must be enriched grain, bran, germ, or whole grain.
:2. For ready to eat cereals, the first ingredient listed must be whole grain and the cereal must be fortified to meet the whole grain requirement.
3. If a food uses nixtamalized corn (meaning the com is treated with lime) it can be counted as a whole grain. You can determine if it is a whole grain by using the ingredient list, the first ingredient must be corn treated with lime and enriched grains should be the second or third ingredient.
4. If the food meets the whole grain requirement for the USDA National School Lunch Program or the USDA Child and Adult Care Food Program.
5. A product formulation statement or standardize recipe from the manufacturer that shows the primary ingredient by weight are whole grain.
Please note that wheat by products/derivatives (dextrin, wheat gluten, com starch, etc.) do not count toward the whole grain requirement.
18 Dairy and Soy Alternatives EXHIBI
Each meal should include one serving from the dairy or soy alternative group. Foods from this group should be fat-free or low-fat (1%) milk, yogurt, and cheese Low-lactose and lactose-free dairy products are available for individuals who are lactose intolerant:
Dairy alternatives, including fortified soy beverages (also known as "soy milk") and soy yogurt are included as part of this group because they have similar nutrient composition to milk and yogurt. Products made from plants (e.g., almond, rice, coconut, oat, and hemp "milks") are not included as part of the dairy group because their overall nutritional content is not similar to dairy milk and fortified soy beverages.
The following are examples of one serving
1 cup (8 ounces) milk, yogurt, or fortified soy beverage 1 ½ ounces cheese or 1/3 cup shredded cheese
The dairy and soy alternatives group includes
All fluid, dry, or evaporated milk, including lactose-free and lactose-reduced products and fortified soy beverages (soy milk), buttermilk, yogurt, kefir, frozen yogurt, and cheeses (e.g., bre, camemben; cheadar, cottage cheese, colby, edam, teta, tontina, goat, gouda, gruyere, limburger, Mexican cheeses [queso anejo, queso asadero, queso chihuahua], monterey jack, mozzarella, muenster, parmesan, provolone, ricotta, and Swiss). Most choices should be fat-free or low-fat.
Cream, sour cream, and cream cheese are not included due to their low calcium content.
19 DocuSign Envelope ID: A455520F-F352-4070-A604-FEEBCC2DF664 City of San Bernardino
Human Resources/Risk Management Division
290 North D Street
AMARIDINO San Bernardino; CA 92401
SIMIED IN 199
Rochelle Clayton
Andrea Russell •Acting City Manager
. Director of Human Resources &
Risk Management.
CERTIFICATE OF INSURANCE
OR SELF-INSURANCE
In the event of cancellation of the self-insurance programs or policies designated below, it is the intent of the City of San Bernardino to maintain 30 days' prior notice thereof to:
County of San Bernardino
385 N. Arrowhead Avenue
San Bernardino, CA 92415.
The City of San Bernardino certifies that the following self-insurance programs or insurance policies are in force:
or the Modernization of Older Californian's Act - Nutrition Services Grant Application to operate Senio utrition Programs from September 1, 2024, to August 31; 2025
LIMITS OF LIABILITY
COMPANY AND POLICY
TYPE OF COVERAGE POLICY NO. PERIOD Bodily Injury Property Damage omprehensiv $5,000,000 Combined Single Limits
eneral Liabili Self-insured Indefinite
Incl. Auto Liability
Excess Comprehensive
General Liability
Incl. Auto Liability
Workers' Indefinite Statutory No coverage
Compensation Self-insured
R
This cerificate is not valid unless countersigned by an authorized representative of the City of San Bernardino, Risk Management Division. cc: Trudy Panowicz
Andrea Russell
Director of Human Resources & Andrea E. Russell
6/14/2024 Risk Management
City of San Bernardino Signature
Date Authorized Representative
For information regarding the above self-insurance policies, please contact Risk Management Division at (909) 384-5308.
Organization Chart Title
Senior Services Mitch Assumma
Recreation Division Manager
Vacant
LaKeisha Jackson
Community Service Program Supervisor Community Service Program Supervisor Retired Senior Senior Companion
Senior Programs Senior Nutrition Volunteer Program
Program
Nicolette Wilson Oscar Rivas
Maryanna Arrieta Trudy Panowicz Community Service Program Community Service Program Community Service Program Coordinator Nutrition Supervisor Coordinator Coordinator Deloris
Perris Hill Senior 5th Street Vacant Vacant
Volunteer
Center Senior Center Community Service Program Coordinator Sr. Rec Leader Program Coordinator
Lynne Overton Tara Knox Rose Velarde, Rec. Specialist
Sr. Rec Leader Sr. Rec. Leader Jesus Arias, Rec. Specialist Keisha B., Sr. Rec. Leader-Perris Hill
Vacant Ida Flores Angelica M, Sr. Rec. Leader
Sr. Rec Leader Sr. Rec. Leader Stephanie Siangeo, Sr. Rec. Leader Vijaya B., Rec. Leader
Vacant, Sr. Rec. Leader
Vacant, Sr. Rec. Leader
Vacant, Sr. Rec. Leader
Legend
Pink: Management:
Light Blue: Mid Management
Purple: General Unit
Green: Part Time / Volunteers
Updated 6.8.23