Memorandum
Date: December 19, 2023
To: The Honorable Lake County Board of Supervisors
From: Susan Parker, County Administrative Officer
Casey Moreno, Deputy County Administrative Officer
Elise Jones, Director of Behavioral Health
Subject: Presentation of the Compliance and Fiscal Audit of the Elijah House Foundation
Executive Summary:
Following Elijah House ceasing emergency shelter operations at the former juvenile hall, several community members raised questions regarding the contract and related obligations. At the September 27, 2022, board meeting, your board directed staff to contract with an external auditor to perform a compliance and fiscal audit.
Quotes were requested from several audit companies to perform the audit of the Elijah House Foundation and unfortunately, no quotes were received. It was decided the Continuum of Care would perform the reporting portion of the compliance audit while the Administration office would perform the fiscal audit, which included review of 100% of the documentation.
Ultimately, the audit took longer than expected to finish for the following reasons: staff turnover, lack of response from Elijah House for documentation requests and inconsistency with reporting methods.
After a thorough audit, it has been determined by the state audit of the ESG grant that Elijah House will need to repay $3,983.55 for Rapid Rehousing. The activity is an allowed activity; however Elijah House was not able to provide the required data points and documentation to justify the expense. All other costs have been validated and do not need to be repaid.
If not budgeted, fill in the blanks below only:
Estimated Cost: ________ Amount Budgeted: ________ Additional Requested: ________ Future Annual Cost: ________
Purchasing Considerations (check all that apply): ☒ Not applicable
☐ Fully Article X. <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI>- and/or Consultant Selection Policy <http://lcnet.co.lake.ca.us/Assets/Intranet/Policy/Policies+$!26+Procedures+Manual/Ch4_2021v2.pdf>-Compliant (describe process undertaken in “Executive Summary”)
☐ Section 2-38 <https://library.municode.com/ca/lake_county/codes/code_of_ordinances?nodeId=COOR_CH2AD_ARTXPU_S2-38EXCOBI> Exemption from Competitive Bidding (rationale in “Executive Summary,” attach documentation, as needed)
☐ For Technology Purchases: Vetted and Supported by the Technology Governance Committee <http://lcnet.co.lake.ca.us/Assets/Intranet/Intranet+Forms/Information+Technology/AdvPlan.pdf> (“Yes,” if checked)
☐ Other (Please describe in Executive Summary)
Consistency with Vision 2028 <http://www.lakecountyca.gov/Government/Directory/Administration/Visioning/Vision2028.htm> (check all that apply): ☒ Not applicable
☐ Well-being of Residents ☐ Public Safety ☐ Disaster Prevention, Preparedness, Recovery
☐ Economic Development ☐ Infrastructure ☐ County Workforce
☐ Community Collaboration ☐ Business Process Efficiency ☐ Clear Lake
Recommended Action: Presentation of the Compliance and Fiscal Audit of the Elijah House Foundation