Title
a. Approve staff’s recommendation to utilize Contingency Fund in the amount of $273,403 for repayment of FY2020 disallowed expenditures of the Homeland Security Grant Program; and
b. Authorize the Auditor-Controller to amend the FY 2025-26 Adopted Budget for the Department of Emergency Management 001-1040-DEM001-8588 by $273,473 financed by a decrease in appropriations in General Fund Contingencies, 001-1050-CAO020-8034 (4/5ths vote required)
Report
RECOMMENDATION:
It is recommended that the Board of Supervisors:
a. Approve staff’s recommendation to utilize Contingency Fund in the amount of $273,403 for repayment of FY2020 disallowed expenditures of the Homeland Security Grant Program; and
b. Authorize the Auditor-Controller to amend the FY 2025-26 Adopted Budget for the Department of Emergency Management 001-1040-DEM001-8588 by $273,473, financed by a decrease in appropriations in General Fund Contingencies, 001-1050-CAO020-8034 (4/5ths vote required)
SUMMARY:
The Homeland Security Grant Program (HSGP) is a federal grant that provides funding to local governments to enhance their ability to prevent, protect against, respond to, and recover from terrorist attacks, major disasters, and other emergencies.
Following an October 2022 compliance assessment, CalOES issued a June 2024 report disallowing $273,402.03 in HSGP FY 2020 costs due to procurement, expenditure, and record keeping deficiencies, and requested repayment of reimbursed funds.
DISCUSSION:
In October of 2022, CalOES conducted an on-site compliance assessment for HSGP FY 2020 to ensure compliance with federal regulations and program guidelines. CalOES identified specific findings related to inadequate internal controls, improper procurements, unsupported expenditures, noncompliant equipment records, and federal contracting requirements. On June 27, 2024, the County received the final compliance assessment report. Based on the findings, CalOES determined $273,402.03 to be disallowed costs, req...
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