Current Status & Management’s Response:
See Current Status & Management’s Response as shown in the Schedule of Other Matters Comment 2024-01.
2022-02 Purchasing Policy Compliance and Clarification of Requirements The City’s Purchasing Policy should indicate when the use of a purchase order, contract, or both is required, including any exceptions, as necessary. The City’s Purchasing Policy defines a contract as including, but not being “limited to, a purchase order, a contract for services, a contract for maintenance, leasing of property or equipment, an addendum or change order, a letter agreement, a memorandum of understanding, or memorandum of agreement.” The Purchasing Policy defines a purchase order as “a standardized form to be utilized in contracts for materials, supplies, labor and equipment.” The Purchasing Policy does not specify whether a purchase order and a contract are required for all purchases, but we understand it is the City’s practice to obtain both documents for purchases.
During the fiscal year 2022 audit, we selected twenty-five disbursements for testing of supporting documentation and compliance with the City’s Purchasing Policy and noted two disbursements for which the disbursements were supported by a contract, however, they were not supported by a purchase order.
We also noted one disbursement that was supported by a purchase order, but not a contract. For similar types of transactions tested, we noted that these types of disbursements were supported by both a purchase order and a contract.
For one of the disbursements noted above, City staff indicated that the staff overseeing the initial project and contract is no longer with the City and that a purchase order was not created for the vendor and contract for the project due to a staff oversight. And, for the second disbursement noted above, City staff indicated that they did not think it was necessary for a purchase order to be created as the vendor is used for on-call repair sidewalk repair services. Lastly, for the third disbursement noted above, City staff indicated that the purchase order was created without a contract, due to a staff oversight. Although that appears reasonable, there does not appear to be such an exemption in the City’s Purchasing Policy for the use of a contract, purchase order or both. Therefore, the City is not in compliance with the Purchasing Policy for these purchases.
We recommend that the City ensure all purchases comply with purchase documentation requirements and revise the Purchasing Policy to clarify those requirements to reflect current practices.
Current Status & Management’s Response:
See Current Status & Management’s Response as shown in the Schedule of Other Matters Comment 2024-01.
11 This Page Left Intentionally Blank
CITY OF SAN RAFAEL
REQUIRED COMMUNICATIONS
FOR THE YEAR ENDED JUNE 30, 2024
This Page Left Intentionally Blank
CITY OF SAN RAFAEL
REQUIRED COMMUNICATIONS
For the Year Ended June 30, 2024
Table of Contents
Page
Required Communications .................................................................................................................. 1 Significant Audit Matters:
Qualitative Aspects of Accounting Practices ..................................................................... 1 Difficulties Encountered in Performing the Audit ............................................................. 2 Corrected and Uncorrected Misstatements ......................................................................... 3 Disagreements with Management ....................................................................................... 3 Management Representations .............................................................................................. 3 Management Consultations with Other Independent Accountants ................................... 3 Other Audit Findings or Issues ............................................................................................ 3 Other Matters .............................................................................................................................. 3 This Page Left Intentionally Blank
REQUIRED COMMUNICATIONS
To the City Council of
the City of San Rafael, California
We have audited the basic financial statements of the City of San Rafael (City) for the year ended June 30, 2024. Professional standards require that we provide you with information about our responsibilities under generally accepted auditing standards and Government Auditing Standards and the Uniform Guidance, as well as certain information related to the planned scope and timing of our audit. We have communicated such information in our letter to you dated March 4, 2024. Professional standards also require that we communicate to you the following information related to our audit.
Significant Audit Matters
Qualitative Aspects of Accounting Practices
Accounting Policies - Management is responsible for the selection and use of appropriate accounting policies. The significant accounting policies used by the City are described in Note 1 to the financial statements. No new accounting policies were adopted, and the application of existing policies was not changed during the year, except as noted below.
The following pronouncements became effective, but did not have a material effect on the financial statements:
GASB 100 – Accounting for Changes and Error Corrections Unusual Transactions, Controversial or Emerging Areas - We noted no transactions entered into by the City during the year for which there is a lack of authoritative guidance or consensus. All significant transactions have been recognized in the financial statements in the proper period.
Accounting Estimates - Accounting estimates are an integral part of the financial statements prepared by management and are based on management’s knowledge and experience about past and current events and assumptions about future events. Certain accounting estimates are particularly sensitive because of their significance to the financial statements and because of the possibility that future events affecting them may differ significantly from those expected. The most sensitive estimates affecting the City’s financial statements were:
Estimated Net Pension Liability and Pension-Related Deferred Outflows and Inflows of Resources: Management’s estimates of the net pension liability and related deferred outflows/inflows of resources are disclosed in Note 9 to the financial statements and are based on an actuarial study and accounting valuation determined by the Marin County Employees’ Retirement Association which are based on the experience of the City. We evaluated the key factors and assumptions used to develop the estimates and determined they are reasonable in relation to the basic financial statements taken as a whole. 1 Accountancy Corporation
3478 Buskirk Avenue, Suite 217
Pleasant Hill, CA 94523
T 925.228.2800
, [email protected]
w mazeassociates.com
Estimated Net OPEB Liability and OPEB-Related Deferred Outflows and Inflows of Resources:
Management’s estimates of the net OPEB liability and related deferred outflows/inflows of resources are disclosed in Note 11 to the financial statements and are based on an actuarial study determined by a consultant, which is based on the experience of the City. We evaluated the key factors and assumptions used to develop the estimates and determined they are reasonable in relation to the basic financial statements taken as a whole.
Estimate of the depreciation: Management’s estimate of depreciation is based on useful lives determined by management. These lives have been determined by management based on the expected useful life of assets as disclosed in Note 1K to the financial statements. We evaluated the key factors and assumptions used to develop the depreciation estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Estimated Fair Value of Investments: As of June 30, 2024, cash and investments were measured by fair value, as disclosed in Note 2 to the financial statements. Fair value is essentially market pricing in effect as of June 30, 2024. These fair values are not required to be adjusted for changes in general market conditions occurring subsequent to June 30, 2024.
Estimated Long-Term Receivable from San Rafael Sanitation District: Management’s estimate of the long-term receivable from the District is disclosed in Note 4G to the financial statements and is based on the District’s estimated liability for pension and post-employment health care benefits incurred by the City for the District staff, but not yet funded. We evaluated the key factors and assumptions used to develop the long-term receivable from the District in determining that it is reasonable in relation to the financial statements taken as a whole.
Estimated Claims Liabilities: Management’s estimate of the claims liabilities payable is disclosed in Note 13 to the financial statements and is based on actuarial studies determined by a consultant, which are based on the claims experience of the City. We evaluated the key factors and assumptions used to develop the estimate and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Estimate of Compensated Absences: Accrued compensated absences which are comprised of accrued vacation, holiday, and certain other compensating time is estimated using accumulated unpaid leave hours and hourly pay rates in effect at the end of the fiscal year as disclosed in Note 1L to the financial statements. We evaluated the key factors and assumptions used to develop the accrued compensated absences and determined that it is reasonable in relation to the basic financial statements taken as a whole.
Disclosures - The financial statement disclosures are neutral, consistent, and clear.
Difficulties Encountered in Performing the Audit
We encountered no significant difficulties in dealing with management in performing and completing our audit.
2 Corrected and Uncorrected Misstatements
Professional standards require us to accumulate all known and likely misstatements identified during the audit, other than those that are clearly trivial, and communicate them to the appropriate level of management. Management has corrected all such misstatements. In addition, none of the misstatements detected as a result of audit procedures and corrected by management were material, either individually or in the aggregate, to each opinion unit’s financial statements taken as a whole.
Professional standards require us to accumulate all known and likely uncorrected misstatements identified during the audit, other than those that are trivial, and communicate them to the appropriate level of management. We have no such misstatements to report to the City Council.
Disagreements with Management
For purposes of this letter, a disagreement with management is a financial accounting, reporting, or auditing matter, whether or not resolved to our satisfaction, that could be significant to the financial statements or the auditor’s report. We are pleased to report that no such disagreements arose during the course of our audit.
Management Representations
We have requested certain representations from management that are included in a management representation letter dated November 4, 2024.
Management Consultations with Other Independent Accountants In some cases, management may decide to consult with other accountants about auditing and accounting matters, similar to obtaining a “second opinion” on certain situations. If a consultation involves application of an accounting principle to the City’s financial statements or a determination of the type of auditor’s opinion that may be expressed on those statements, our professional standards require the consulting accountant to check with us to determine that the consultant has all the relevant facts. To our knowledge, there were no such consultations with other accountants.
Other Audit Findings or Issues
We generally discuss a variety of matters, including the application of accounting principles and auditing standards, with management each year prior to retention as the City’s auditors. However, these discussions occurred in the normal course of our professional relationship and our responses were not a condition to our retention.
Other Matters
We applied certain limited procedures to the required supplementary information that accompanies and supplements the basic financial statements. Our procedures consisted of inquiries of management regarding the methods of preparing the information and comparing the information for consistency with management’s responses to our inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We did not audit the required supplementary information and do not express an opinion or provide any assurance on the required supplementary information.
3 We were engaged to report on the supplementary information that accompanies the financial statements, but is not required supplementary information. With respect to this supplementary information, we made certain inquiries of management and evaluated the form, content, and methods of preparing the information to determine that the information complies with accounting principles generally accepted in the United States of America, the method of preparing it has not changed from the prior period, and the information is appropriate and complete in relation to our audit of the financial statements. We compared and reconciled the supplementary information to the underlying accounting records used to prepare the financial statements or to the financial statements themselves.
We were not engaged to report on the Introductory and Statistical Sections which accompany the financial statements, but are not required supplementary information. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and accordingly, we do not express an opinion or provide any assurance them. ******
This information is intended solely for the use of City Council and management and is not intended to be, and should not be, used by anyone other than these specified parties.
Pleasant Hill, California
November 4, 2024
4 CITY OF SAN RAFAEL
CHILD DEVELOPMENT PROGRAM
BASIC FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 30, 2024
This Page Left Intentionally Blank
i
CITY OF SAN RAFAEL
CHILD DEVELOPMENT PROGRAM
FOR THE YEAR ENDED JUNE 30, 2024
Table of Contents
Page
INTRODUCTORY SECTION:
Table of Contents .......................................................................................................................................... i FINANCIAL SECTION:
Independent Auditor’s Report ................................................................................................................. 1 Basic Financial Statements
Balance Sheet ........................................................................................................................................ 5 Statement of Revenues, Expenditures and Changes in Fund Balance ................................................. 6 Notes to the Basic Financial Statements ............................................................................................... 7 Supplementary Information
Schedule of Federal, State, County and Local Awards ...................................................................... 12 Combining Statement of Revenues, Expenditures and Changes in Fund Balance ........................... 13 Schedule of Expenditures by State Categories ................................................................................... 14 Schedule of Claimed Administrative Costs ........................................................................................ 15 Schedule of Claimed Equipment Expenditures ................................................................................ 16 Schedule of Claimed Expenditures for Renovations and Repairs ...................................................... 17 Audited Attendance and Fiscal Reports/Audited Fiscal Reports:
CSPP 3284 – California State Preschool Program ........................................................................... 18 Audited Preschool Reserve Account Activity Report ...................................................................... 26 Notes to the Supplementary Information ............................................................................................ 27 Independent Auditor’s Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards ................................................... 29 Summary of Findings and Questioned Costs ................................................................................ 31 Current Status of Prior Year Findings ........................................................................................... 32
This Page Left Intentionally Blank
INDEPENDENT AUDITOR’S REPORT
To the Honorable Members of the City Council
City of San Rafael, California
Report on the Audit of the Financial Statements
Opinion
We have audited the accompanying financial statements of the City of San Rafael Child Development Program (Program) of the City of San Rafael (City), California, as of and for the year ended June 30, 2024, and the related notes to the financial statements, which collectively comprise the Program’s basic financial statements as listed in the Table of Contents.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the Program as of June 30, 2024, and the change in financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America.
Basis for Opinion
We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Our responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of our report. We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirement relating to our audit. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.
Emphasis of Matter
As discussed in Note 1, the financial statements present only the Program and do not purport to, and do not present fairly the financial position of the City as of June 30, 2024, or the change in its financial position for the year then ended in accordance with accounting principles generally accepted in the United States of America. Our opinion is not modified with respect to this matter.
Responsibilities of Management for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America, and for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the financial statements that are free from material misstatement, whether due to fraud or error.
1 Accountancy Corporation
3478 Buskirk Avenue, Suite 217
Pleasant Hill, CA 94523
T 925.228.2800
, [email protected]
w mazeassociates.com
Auditor’s Responsibilities for the Audit of the Financial Statements Our objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor’s report that includes our opinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not a guarantee that an audit conducted in accordance with generally accepted auditing standards and Government Auditing Standards will always detect a material misstatement when it exists.
The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Misstatements are considered material if there is a substantial likelihood that, individually or in the aggregate, they would influence the judgment made by a reasonable user based on the financial statements.
In performing an audit in accordance with generally accepted auditing standards and Government Auditing Standards, we:
• Exercise professional judgment and maintain professional skepticism throughout the audit. • Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, and design and perform audit procedures responsive to those risks. Such procedures include examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Program’s internal control. Accordingly, no such opinion is expressed.
• Evaluate the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluate the overall presentation of the financial statements.
We are required to communicate with those charged with governance regarding, among other matters, the planned scope and timing of the audit, significant audit findings, and certain internal control-related matters that we identified during the audit.
Supplementary Information
Our audit was conducted for the purpose of forming opinions on the basic financial statements that collective comprise the Program’s basic financial statements. The accompanying Supplementary Information, as listed in the Table of Contents, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the basic financial statements. The information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures and in conformity with the CDE Audit Guide, issued by the California Department of Education, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the basic financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the Supplementary Information is fairly stated, in all material respects, in relation to the basic financial statements as a whole.
2 Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated November 12, 2024, on our consideration of the Program’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is solely to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the Program’s internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Program’s internal control over financial reporting and compliance.
Pleasant Hill, California
November 12, 2024
3 This Page Left Intentionally Blank
CITY OF SAN RAFAEL CHILD DEVELOPMENT PROGRAM
BALANCE SHEET
JUNE 30, 2024
ASSETS
Cash (Note 3) $1,268,215
Total Assets $1,268,215
LIABILITIES AND FUND BALANCE
Accounts payable $29,454
Fund balance, restricted (Note 4) 1,238,761
Total Liabilities and Fund Balance $1,268,215
See accompanying notes to financial statements
5 CITY OF SAN RAFAEL CHILD DEVELOPMENT PROGRAM
STATEMENT OF REVENUES, EXPENDITURES AND CHANGE IN FUND BALANCE FOR THE YEAR ENDED JUNE 30, 2024
REVENUES
Restricted:
State grants:
Current year grants $642,829
CDBG preschool grant (federal grant) 23,000
First Five school readiness grants 90,277
Local grants 32,596
Federal grants 111,601
Unrestricted:
Interest 18,447
Parent fees - noncertified children 3,439,791
Other revenue 1,713
Total Revenues 4,360,254
EXPENDITURES
Certified salaries 166,062
Classified salaries 1,746,822
Employee benefits 1,223,646
Training and instruction 5,437
Office supplies 184
Books and supplies 213,389
Utilities and housekeeping services 35,881
Rentals 20,369
Travel and conferences 1,454
Services and other operating expenditures 167,683
Equipment 53,938
Insurance 28,490
Renovations and repairs 69,103
Total Expenditures 3,732,458
CHANGE IN FUND BALANCE 627,796
FUND BALANCE
Beginning of year 610,965
End of year $1,238,761
See accompanying notes to financial statements
6 CITY OF SAN RAFAEL
CHILD DEVELOPMENT PROGRAM
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 1 – ORGANIZATION
The City of San Rafael operates the Child Development Program encompassing eight childcare centers within the City of San Rafael. One of these centers provides day care services to subsidized families under the Child Development Program funded by the California Department of Education, which includes the Preschool program. The City is financially accountable for the activities of the Program. The Program has no employees and substantially all staff services which it requires are performed by the City's personnel. Costs incurred by the City to provide such services including compensation, retirement, and other benefit costs are reimbursed by the Program. These basic financial statements present only the activities of the Program and are not intended to present the financial position of the City of San Rafael, California, or the results of its operations. The financial statements of the Program are included as a Special Revenue Fund in the City's financial statements.
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A. Basis of Accounting
The accounting and reporting treatment applied to a fund is determined by its measurement focus.
Governmental funds are accounted for on a spending or “current financial resources” measurement focus. Accordingly, only current assets and current liabilities generally are included on the balance sheets. Operating statements of governmental funds present increases (revenues and other financial sources) and decreases (expenditures and other financial uses) in net current assets.
The Program’s financial activities are accounted for using the modified accrual basis of accounting.
Under this method, revenues are recognized when measurable and available. The City considers all revenues reported in the governmental funds to be available if the revenues are collected within sixty days after year-end. Revenues considered susceptible to accrual include charges for services, federal and state grants, and interest. Expenditures are recognized in the accounting period in which the liability is incurred, if measurable.
B. Fund Balance
Fund Balance is the excess of all the Program’s assets over all its liabilities. 7 CITY OF SAN RAFAEL
CHILD DEVELOPMENT PROGRAM
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 2 – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) C. Fair Value Measurements
Fair value is defined as the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date. The Program categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The fair value hierarchy categorizes the inputs to valuation techniques used to measure fair value into three levels based on the extent to which inputs used in measuring fair value are observable in the market.
Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities.
Level 2 inputs are inputs – other than quoted prices included within level 1 – that are observable for an asset or liability, either directly or indirectly.
Level 3 inputs are unobservable inputs for an asset or liability.
If the fair value of an asset or liability is measured using inputs from more than one level of the fair value hierarchy, the measurement is considered to be based on the lowest priority level input that is significant to the entire measurement.
NOTE 3 – CASH AND INVESTMENTS
The Program’s cash is included in a City-wide cash and investment pool, the details of which are presented in the City’s Annual Comprehensive Financial Report. The Program pools cash from all sources with the City of San Rafael so that it can be invested at the maximum yield, consistent with safety and liquidity, while individual funds can make expenditures at any time. The City’s investment policy and the California Government Code permit investments in Securities of the U.S. Government or its agencies, Non-Negotiable Certificates of Deposit, Negotiable Certificates of Deposit, Banker’s Acceptances, Commercial Paper, the State of California Local Authority Investment Fund (LAIF Pool), Repurchase Agreements, Medium-Term Corporate Notes, Limited Obligation Improvement Bonds related to special assessment districts and special tax districts, Mortgage and Asset-Backed Obligations, Supranational Securities and Money Market/Mutual Funds.
The Program categorizes its fair value measurements within the fair value hierarchy established by generally accepted accounting principles. The hierarchy is based on the valuation inputs used to measure fair value of the assets. Level 1 inputs are quoted prices in an active market for identical assets; Level 2 inputs are significant other observable inputs; and Level 3 inputs are significant unobservable inputs. The City of San Rafael investment pool is not subject to the fair value hierarchy and therefore not defined as Level 1, Level 2, or Level 3 input. 8 CITY OF SAN RAFAEL
CHILD DEVELOPMENT PROGRAM
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 4 – FUND BALANCE
Governmental fund balances represent the net current assets of each fund. Net current assets generally represent a fund’s cash and receivables, less its liabilities.
The Program’s fund balances are classified based on spending constraints imposed on the use of resources. For programs with multiple funding sources, the Program prioritizes and expends funds in the following order: Restricted, Committed, Assigned, and Unassigned. Each category in the following hierarchy is ranked according to the degree of spending constraint.
Nonspendable represents balances set aside to indicate items do not represent available, spendable resources even though they are a component of assets. Fund balances required to be maintained intact, such as Permanent Funds, and assets not expected to be converted to cash, such as prepaids, notes receivable, and land held for redevelopment are included. However, if proceeds realized from the sale or collection of nonspendable assets are restricted, committed or assigned, then Nonspendable amounts are required to be presented as a component of the applicable category.
Restricted fund balances have external restrictions imposed by creditors, grantors, contributors, laws, regulations, or enabling legislation which requires the resources to be used only for a specific purpose. Nonspendable amounts subject to restrictions are included along with spendable resources.
Committed fund balances have constraints imposed by formal action of the City Council which may be altered only by formal action of the City Council. Nonspendable amounts subject to council commitments are included along with spendable resources.
Assigned fund balances are amounts constrained by the Program’s intent to be used for a specific purpose, but are neither restricted nor committed. Intent is expressed by the City Council or its designee and may be changed at the discretion of the City Council or its designee. This category includes nonspendables, when it is the Program’s intent to use proceeds or collections for a specific purpose.
Unassigned fund balance represents residual amounts that have not been restricted, committed, or assigned. This includes the residual general fund balance and residual fund deficits, if any, of other governmental funds.
9 CITY OF SAN RAFAEL
CHILD DEVELOPMENT PROGRAM
Notes to the Basic Financial Statements
For the Year Ended June 30, 2024
NOTE 5 – CONTINGENCIES AND COMMITMENTS
The Program participates in Federal, State and County grant programs that are fully or partially funded by grants received from other governmental units. Expenditures financed by grants are subject to audit by the appropriate grantor government. If expenditures are disallowed due to noncompliance with grantor program regulations, the City may be required to reimburse the grantor government. As of June 30, 2024, some amounts of grant expenditures have not been audited, but the City believes that disallowed expenditures, if any, based on subsequent audits will not have a material effect on the Program or the overall financial condition of the City. 10 SUPPLEMENTARY INFORMATION
CITY OF SAN RAFAEL CHILD DEVELOPMENT PROGRAM
SCHEDULE OF FEDERAL, STATE, COUNTY AND LOCAL AWARDS
FOR THE YEAR ENDED JUNE 30, 2024
Program
Federal
Assistance
Listing
Number
Pass-Through Identifying
Number
Award
Amount Revenue Expenditures
Federal Awards
US Department of Housing and Urban Development,
Pass-through from County of Marin
Community Development Block Grant 14.218 40CDBG24CD452 $23,000 $23,000 $23,000 US Department of Health and Human Services
Pass-through from State of California, Department of Education Child Care and Development Fund 93.575
COVID 19 -- ARPA -- Stabilization Stipend Not available 325,893 111,601 COVID 19 -- ARPA -- Stabilization Stipend 004-0045655 24,806 Total Federal Awards $373,699 $134,601 $23,000
State Awards
State of California Department of Education
Child Development Division
State Preschool Program FY2024 CSPP-3284 $510,697 $510,697 $528,698 Cost of Care Award Funds FY2024 Not applicable 129,132 129,132 SB140 Award Funds FY2024 Not applicable 3,000 3,000
Total State Awards $642,829 $642,829 $528,698
County Award
County of Marin
First Five - Preschool CSRI-21-009-11 $90,277 $90,277 $90,277 Total County Awards $90,277 $90,277 $90,277
Local Awards
Marin Child Care Council N/A $32,596 $32,596 $32,596
Total Local Awards $32,596 $32,596 $32,596
Total State, Federal, County and Local Awards $1,139,401 $900,303 $674,571 12 CITY OF SAN RAFAEL CHILD DEVELOPMENT PROGRAM
COMBINING SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE FOR THE YEAR ENDED JUNE 30, 2024
State Preschool
Program Total CDE Non-CDE
(CSPP-3284) CD Contracts Programs Total
REVENUES
Restricted:
State grants:
Current year grants $642,829 $642,829 $642,829
CDBG preschool grant (federal grant) $23,000 23,000
First Five school readiness grants 90,277 90,277
Local grants 32,596 32,596
Federal grants 111,601 111,601
Unrestricted:
Interest 18,447 18,447
Parent fees - noncertified children 3,439,791 3,439,791 Other revenue 1,713 1,713
Total Revenues 642,829 642,829 3,717,425 4,360,254
EXPENDITURES
Certified salaries 166,062 166,062 166,062
Classified salaries 95,873 95,873 1,650,949 1,746,822
Employee benefits 211,868 211,868 1,011,778 1,223,646
Training and instruction 5,437 5,437
Office supplies 184 184
Books and supplies 31,047 31,047 182,342 213,389
Utilities and housekeeping services 35,881 35,881
Travel and conferences 1,454 1,454
Rentals 20,369 20,369
Services and other operating expenditures 23,848 23,848 143,835 167,683 Equipment 53,938 53,938
Insurance 28,490 28,490
Renovations and repairs 69,103 69,103
Total Expenditures 528,698 528,698 3,203,760 3,732,458
CHANGES IN FUND BALANCE $114,131 $114,131 $513,665 $627,796 13 CITY OF SAN RAFAEL CHILD DEVELOPMENT PROGRAM
SCHEDULE OF EXPENDITURES BY STATE CATEGORIES
FOR THE YEAR ENDED JUNE 30, 2024
CSPP-3284
State Preschool
Program Totals
EXPENDITURES:
1000 Certified personnel salaries $166,062 $166,062
Due from State
1100 Teachers' salaries 166,062 166,062
1200 Administration
1300 Supervisors' salaries
1600 Infant educators
2001 Classified personnel salaries $95,873 $95,873
2100 Instructional aides' salaries 95,873 95,873
2300 Clerical and other office salaries
2500 Food services salaries
2600 Transportation salaries
3000 Employee benefits $211,868 $211,868
3200 Payroll taxes (Medicare) 3,549 3,549
3300 Other benefits 143,213 143,213
3400 Health and welfare 62,192 62,192
3600 Workers' compensation insurance 2,914 2,914
4000 Books and supplies $31,047 $31,047
4200 Other books
4300 Instructional materials and supplies 30,954 30,954 4500 Other supplies 93 93
4600 Food supplies
5000 Services and other operating expenditures $23,848 $23,848 5100 Lecturer
5200 Travel and conferences
5300 Memberships and dues 480 480
5400 Insurance 1,972 1,972
5500 Utilities and housekeeping services 1,536 1,536
5600 Rentals, leases and repairs
5700 Audit expense 11,890 11,890
5800 Other direct services & admin. 7,970 7,970
6000 Capital Outlay
6100 Sites and improvements of sites
6200 Buildings and improvements of buildings
6400 Equipment (program-related)
6500 Equipment replacement (program related)
Depreciation
Costs capitalized as Fixed Assets
TOTAL OF REIMBURSABLE AND
NONREIMBURSABLE EXPENDITURES $528,698 $528,698
We have examined the claims filed for reimbursement and the original records supporting the transactions recorded under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for reimbursement, reasonable, necessary, and adequately supported, according to governing laws, regulations, and contract provisions. 14 CITY OF SAN RAFAEL CHILD DEVELOPMENT PROGRAM
SCHEDULE OF CLAIMED ADMINISTRATIVE COSTS
FOR THE YEAR ENDED JUNE 30, 2024
CSPP-3284
State Preschool
Program
Administrative Costs
5000 Services and other operating expenses (audit fees) $23,848 Total Administrative Costs claimed for reimbursement $23,848 15 Capitalized Equipment Expensed on the AUD with Prior Written Approval CSPP-3284 None $0
Subtotal 0
Capitalized Equipment Expensed on the AUD without Prior Written Approval CSPP-3284 None 0
Subtotal 0
Total $0
NOTE: The City's capitalization threshold is $5,000.
CITY OF SAN RAFAEL CHILD DEVELOPMENT PROGRAM
SCHEDULE OF CLAIMED EQUIPMENT EXPENDITURES
FOR THE YEAR ENDED JUNE 30, 2024
16 Capitalized R&R Project Under $10,000 CSPP-3284
None $0
Subtotal 0
Capitalized R&R Project of $10,000 or More with Prior Written Approval CSPP-3284 None 0
Subtotal 0
Capitalized R&R Project of $10,000 or More without Prior Written Approval CSPP-3284 None 0
Subtotal 0
Total $0
NOTE: The City's capitalization threshold is $5,000.
CITY OF SAN RAFAEL CHILD DEVELOPMENT PROGRAM
SCHEDULE OF CLAIMED EXPENDITURES FOR RENOVATIONS AND REPAIRS FOR THE YEAR ENDED JUNE 30, 2024
17 Contractor Name: California Department of Education Audited Enrollment, Attendance and Fiscal Report for California State Preschool Program Contract Number: Fiscal Year Ended: June 30, 2024 Vendor Code: Section 1 – Number of Counties Where Services are Provided Number of counties where the agency provided services to certified children (Form 1): Number of counties where the agency provided mental health consultation services to certified children (Form 2): Number of counties where the agency provided services to non-certified children (Form 3): Number of counties where the agency provided mental health consultation services to non-certified children (Form 4): Total enrollment and attendance forms to attach: Note: For each of the above categories, submit one form for each service county. Section 2 – Days of Enrollment, Attendance and Operation Enrollment and Attendance Form Summary Column A Cumulative FY per CPARIS Column B Audit Adjustments Column C Cumulative FY per Audit Column D Adjusted Days per Audit Total Certified Days of Enrollment Total Certified Days of Enrollment with Mental Health Consultation Services Days of Attendance (including MHCS) N/A Total Non-Certified Days of Enrollment Total Non-Certified Days of Enrollment with Mental Health Consultation Services Days of Operation Column A Cumulative FY per CPARIS Column B Audit Adjustments Column C Cumulative FY per Audit Column D Adjusted Days per Audit Days of Operation N/A AUD 8501 Page 1 of 6 Audit Report Page 18 City of San Rafael Child Development Program
1 0
1 9,678
11,483
176
9,678
0 11,483
0 0
176
CSPP 3284
2193
0 0
9,678.4960
Contractor Name: Contract Number: Section 3 – Revenue Restricted Income Column A – Cumulative FY per CPARIS Column B – Audit Adjustments Column C – Cumulative FY per Audit Child Nutrition Programs County Maintenance of Effort (EC Section 8260) American Rescue Plan Act (ARPA) Other: TOTAL RESTRICTED INCOME Transfer from Reserve Column A – Cumulative FY per CPARIS Column B – Audit Adjustments Column C – Cumulative FY per Audit Transfer from Preschool Reserve Account Other Income Column A – Cumulative FY per CPARIS Column B – Audit Adjustments Column C – Cumulative FY per Audit Waived Family Fees for Certified Children (July – September) Family Fees for Certified Children (October – June) Interest Earned on Apportionment Payments Unrestricted Income: Fees for Non-Certified Children Unrestricted Income: Head Start Other: Other: AUD 8501 Page 2 of 6 Audit Report Page 19 City of San Rafael Child Development Program CSPP 3284 0 0
111,601 111,601
Cost of Care Award and SB140 Funds 132,132 132,132
0 243,733 243,733
18,001 18,001
0 0 0 0 0 0 0
Contractor Name: Contract Number: Section 4 - Reimbursable Expenses Cost Category Column A – Cumulative FY per CPARIS Column B – Audit Adjustments Column C – Cumulative FY per Audit Direct Payments to Providers (FCCH only) Direct Payments to Subcontractors: Cost of Care Plus & One-Time Allocations Only 1000 Certificated Salaries 2000 Classified Salaries 3000 Employee Benefits 4000 Books and Supplies 5000 Services and Other Operating Expenses 6100/6200 Other Approved Capital Outlay 6400 New Equipment (program-related) 6500 Equipment Replacement (program-related) Depreciation or Use Allowance Start-up Expenses (service level exemption) Indirect Costs (include in Total Administrative Cost) TOTAL REIMBURSABLE EXPENSES Does the agency have an indirect cost rate approved by its cognizant agency (Select YES or NO)? Approved Indirect Cost Rate: Specific Items of Reimbursable Expenses Column A – Cumulative FY per CPARIS Column B – Audit Adjustments Column C – Cumulative FY per Audit Total Administrative Cost (included in Reimbursable Expenses) Total Staff Training Cost (included in Reimbursable Expenses) AUD 8501 Page 3 of 6 Audit Report Page 20 City of San Rafael Child Development Program CSPP 3284 0 0
166,062 166,062
95,873 95,873
211,868 211,868
31,047 31,047
23,848 23,848
0 0 0 0 0 0
528,698 0 528,698
O ves 12] No
3,402 20,446 23,848
0 Contractor Name: Contract Number: Section 5 - Supplemental Funding Supplemental Revenue Column A – Cumulative FY per CPARIS Column B – Audit Adjustments Column C – Cumulative FY per Audit Enhancement Funding Other: Other: TOTAL SUPPLEMENTAL REVENUE Supplemental Expenses Column A – Cumulative FY per CPARIS Column B – Audit Adjustments Column C – Cumulative FY per Audit 1000 Certificated Salaries 2000 Classified Salaries 3000 Employee Benefits 4000 Books and Supplies 5000 Services and Other Operating Expenses 6000 Equipment / Capital Outlay Depreciation or Use Allowance Indirect Costs Non-Reimbursable Supplemental Expenses TOTAL SUPPLEMENTAL EXPENSES AUD 8501 Page 4 of 6 Audit Report Page 21 City of San Rafael Child Development Program CSPP 3284 7,209 7,209
0 0
7,209 0 7,209
0 0 0
7,209 7,209
0 0 0 0 0
7,209 0 7,209
Contractor Name: Contract Number: Section 6 - Summary Description Column A – Cumulative FY per CPARIS Column B – Audit Adjustments Column C – Cumulative FY per Audit Total Certified Days of Enrollment (including MHCS) Days of Operation Days of Attendance (including MHCS) Total Certified Adjusted Days of Enrollment N/A N/A Total Non-Certified Adjusted Days of Enrollment N/A N/A Restricted Program Income Transfer from Preschool Reserve Account Family Fees for Certified Children (October – June) Interest Earned on Apportionment Payments Direct Payments to Providers Start-up Expenses (service level exemption) Total Reimbursable Expenses Total Administrative Cost Total Staff Training Cost Non-Reimbursable Cost (State Use Only) N/A N/A AUD 8501 Page 5 of 6 Audit Report Page 22 City of San Rafael Child Development Program CSPP 3284 9,678 0 9,678
176 0 176
11,483 0 11,483
9,678.4960
0.0000
0 243,733 243,733
18,001 0 18,001
0 0 0 0 0 0 0 0 0 0 0 0
528,698 0 528,698
3,402 20,446 23,848
0 0 0
Contractor Name: Contract Number: Section 7 – Auditor’s Assurances Independent auditor's assurances on agency's compliance with the contract funding terms and conditions and program requirements of the California Department of Education, Early Education Division: Eligibility, enrollment and attendance records are being maintained as required (Select YES or NO): Reimbursable expenses claimed in Section 4 are eligible for reimbursement, reasonable, necessary, and adequately supported (Select YES or NO): Section 8 – Comments Include any comments in the comment box. If necessary, attach additional sheets to explain adjustments. AUD 8501 Page 6 of 6 Audit Report Page 23 City of San Rafael Child Development Program CSPP 3284 [Z]l ves No
Adjustments identified in Column Bare adjustments made to report audit fees as administrative costs, ARPA as revenue, and Cost of Care & SB 140 Funds to Restricted Income.
Contractor Name: Contract Number: California State Preschool Program – Form 1 Certified Children Days of Enrollment and Attendance Service County: Enrollment Description Column A Cumulative FY per CPARIS June Report Column B Audit Adjustments Column C Cumulative FY per Audit Column D Adjustment Factor Column E Adjusted Days per Audit Three Years Old Full-time-plus 2.1240 Three Years Old Full-time 1.8000 Three Years Old Part-time Four Years and Older Full-time-plus 1.1800 Four Years and Older Full-time 1.0000 Four Years and Older Part-time Exceptional Needs Full-time-plus 2.8320 Exceptional Needs Full-time 2.4000 Exceptional Needs Part-time Dual Language Learner Full-time-plus 1.4160 Dual Language Learner Full-time 1.2000 Dual Language Learner Part-time AUD 8501 – Form 1 Audit Report Page 24 Page 1 of 2 City of San Rafael Child Development Program CSPP 3284 Marin 0 0.0000 0 0.0000 2,775 2,775 1.0872 3,016.9800 0 0.0000 0 0.0000 7,621 7,621 0.6040 4,603.0840 0 0.0000 0 0.0000 1,420 1,420 1.4496 2,058.4320 0 0.0000 0 0.0000 0 0.6040 0.0000 (FY 23-24) Contractor Name: Contract Number: Enrollment Description Column A Cumulative FY per CPARIS June Report Column B Audit Adjustments Column C Cumulative FY per Audit Column D Adjustment Factor Column E Adjusted Days per Audit At Risk of Abuse or Neglect Full-time-plus 1.2980 At Risk of Abuse or Neglect Full-time 1.1000 At Risk of Abuse or Neglect Part-time Severely Disabled Full-time-plus 2.8320 Severely Disabled Full-time 2.4000 Severely Disabled Part-time TOTAL CERTIFIED DAYS OF ENROLLMENT N/A Attendance Column A Cumulative FY per CPARIS June Report Column B Audit Adjustments Column C Cumulative FY per Audit Column D Adjustment Factor Column E Adjusted Days per Audit DAYS OF ATTENDANCE N/A N/A Total Certified Days of Enrollment from all Form 1s in the Total Certified Days of Enrollment line of AUD 8501, Section 2. Days of Attendance from all Form 1s and Form 2s in the Days of Attendance line of AUD 8501, Section 2. AUD 8501 – Form 1 Audit Report Page 25 Page 2 of 2 Enter the sum of Enter the sum of
City of San Rafael Child Development Program
11,816 0 11,483
(FY 23-24)
CSPP 3284
0 0.0000 0 0.0000 0 0.6040 0.0000 0 0.0000 0 0.0000 0 1.4496 0.0000 11,816 9,678.4960 11,483
California Department of Education Fiscal Year Ending: June 30, 202 Audited Reserve Account Activity Report Vendor Code:
Contractor Name:
Section 1 – Prior Year Reserve Account Activity
Beginning Balance (202 –2 Ending Balance):
Plus Transfers to Reserve Account:
202 –2 Contract No.
Per 202 –2
Post-Audit
FS 9530
Total Transferred from 202 –2 Contracts
Less Excess Reserve to be Billed:
202 –2 :
ection 2 – Current Year Reserve Account Activity
Plus Interest Earned This Year on Reserve:
Description Column A Column B
Audit Adjustments
Column C
Total per Audit
Interest Earned
6. Less Transfers to Contracts from Reserve:
202 –2 Contract No. Column A Column B
Audit Adjustments
Column C
Total per Audit
Total Transferred to Contracts
7. Ending Balance:
Description Column A Column B
Audit Adjustments
Column C
Total per Audit
Ending Balance on June 30, 202
COMMENTS – If necessary, attach additional sheets to explain adjustments.
AUD 9530A Page 1 of 1 Audit Report Page
26 1.
2. 3.
4. s
5. 2
3 Preschool
lcity of San Rafael Child Development Program
2 3AUD 9530A
3 2 3
2 3 EENFS 9530 Reserve Balance After Billing
per CPARIS
763
4 per CPARIS
0 per CPARIS
4 1,829
4 12193
19,067
2 3
EEN
0 18,001
1,066
763
0 0
0 0 0
0 1,829
CITY OF SAN RAFAEL
CHILD DEVELOPMENT PROGRAM
Notes to the Supplementary Information
For the Year Ended June 30, 2024
NOTE 1 – NOTE TO SUPPLEMENTARY INFORMATION
In accordance with the applicable requirements from the Funding Terms and Conditions of the City of San Rafael’s child development contract with the California Department of Education:
A. Interest Expense
Interest expense is only allowable as a reimbursable cost in certain circumstances when it has been preapproved by the administering state department or relates to the lease purchase, acquisition, or repair or renovation of early learning and care facilities owned or leased by the contractor. No interest expense was claimed as a reimbursable expense for the year ended June 30, 2024.
B. Related Party Rent Expense
All expenses claimed for reimbursement under a related party rent transaction must be supported by a fair market rental estimate from an independent appraiser, licensed by the California Office of Real Estate Appraisers. No related party rent expense was claimed as a reimbursable expense for the year ended June 30, 2024.
C. Bad Debt Expense
Bad debt expense is unallowable unless it relates to uncollected family fees where documentation of adequate collection attempts exists. No bad debt expense was claimed from a child development contract for the year ended June 30, 2024.
27 This Page Left Intentionally Blank
INDEPENDENT AUDITOR’S REPORT ON
INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN
AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Honorable Members of the City Council
City of San Rafael, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the basic financial statements of the City of San Rafael Child Development Program (Program) as of and for the year ended June 30, 2024, and have issued our report thereon dated November 12, 2024.
Report on Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered the Program's internal control over financial reporting (internal control) as a basis for designing of audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Program’s internal control.
Accordingly, we do not express an opinion on the effectiveness of the Program’s internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the Program’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 or significant deficiencies may exist that have not been identified. 29 Accountancy Corporation
3478 Buskirk Avenue, Suite 217
Pleasant Hill, CA 94523
T 925.228.2800
, [email protected]
w mazeassociates.com
Report on Compliance and Other Matters
As part of obtaining reasonable assurance about whether the Program's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the financial statements. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance that are required to be reported under Government Auditing Standards.
We have also issued a separate Memorandum on Internal Control dated November 4, 2024, which is an integral part of our audit and should be read in conjunction with this report.
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 Program’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 Program’s internal control and compliance.
Accordingly, this communication is not suitable for any other purpose.
Pleasant Hill, California
November 12, 2024
30 CITY OF SAN RAFAEL
CHILD DEVELOPMENT PROGRAM
SUMMARY OF FINDINGS AND QUESTIONED COSTS
For the Year Ended June 30, 2024
None noted.
31 CITY OF SAN RAFAEL
CHILD DEVELOPMENT PROGRAM
CURRENT STATUS OF PRIOR YEAR FINDINGS
For the Year Ended June 30, 2024
None noted.
32 INDEPENDENT ACCOUNTANT’S REPORT ON
APPLYING AGREED UPON PROCEDURES FOR
COMPLIANCE WITH THE PROPOSITION 111
2024-2025 APPROPRIATIONS LIMIT INCREMENT
Honorable Mayor and Members of the City Council
City of San Rafael, California
We have performed the procedures enumerated below on the Appropriations Limit Worksheet (Worksheet) of the City of San Rafael, California, for the year ended June 30, 2025. The City’s management is responsible for the Worksheet.
The City has agreed to and acknowledged that the procedures performed are appropriate to meet the intended purpose of these procedures, which were suggested by the League of California Cities and presented in their Article XIIIB Appropriations Limitation Uniform Guidelines, performed solely to assist you in meeting the requirements of Section 1.5 of Article XIIIB of the California Constitution. This report may not be suitable for any other purpose. The procedures performed may not address all the items of interest to a user of this report and may not meet the needs of all users of this report and, as such, users are responsible for determining whether the procedures performed are appropriate for their purposes.
The procedures and associated findings are as follows:
A. We obtained the Worksheet (Exhibit B to the Resolution) and determined that the 2024-2025 Appropriations Limit of $185,036,651 and annual adjustment factors were adopted by Resolution of the City Council. We also determined that the population and inflation options were selected by a recorded vote of the City Council.
B. We recomputed the 2024-2025 Appropriations Limit by multiplying the 2023-2024 Prior Year Appropriations Limit by the Total Growth Factor. We recomputed the Total Growth Factor by multiplying the population option by the inflation option.
C. For the Worksheet, we agreed the Per Capita Income Factor, City Population Factor and County Population Factor to California State Department of Finance Worksheets, and the Change in Assessment Roll for Nonresidential Construction Factor to the Marin County Worksheet.
We were engaged by the City to perform this agreed-upon procedures engagement and conducted our engagement in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to and did not conduct an examination or review engagement, the objective of which would be the expression of an opinion or conclusion, respectively, on the Worksheet.
Accordingly, we do not express such an opinion or conclusion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.
We are required to be independent of the City and to meet our other ethical responsibilities, in accordance with the relevant ethical requirements related to our agreed-upon procedures engagement.
This report is intended solely for the information and use of management and the City Council and is not intended to be and should not be used by anyone other than those specified parties; however, this restriction is not intended to limit the distribution of this report, which is a matter of public record.
Pleasant Hill, California
November 4, 2024