INDEPENDENT AUDITOR’S REPORT ON APPLYING AGREED-UPON PROCEDURES COUNTY OF FRESNO COMMUNITY CORRECTIONS PARTNERSHIP EXECUTIVE COMMITTEE FOR THE PERIOD JULY 1, 2017, THROUGH JUNE 30, 2019 INDEPENDENT AUDITOR’S REPORT ON APPLYING AGREED-UPON PROCEDURES COUNTY OF FRESNO COMMUNITY CORRECTIONS PARTNERSHIP EXECUTIVE COMMITTEE Table of Contents Page Independent Auditor’s Report on Applying Agreed-Upon Procedures .............................................. 1 Exhibit A – Schedule of Procedures and Results .............................................................................. 2 INDEPENDENT AUDITOR’S REPORT ON APPLYING AGREED-UPON PROCEDURES To the Chief Probation Officer, Community Corrections Partnership Chair, Auditor-Controller Treasurer-Tax Collector, County of Fresno Community Corrections Partnership Executive Committee (CCPEC), and Honorable Board of Supervisors County of Fresno, California We have performed the procedures enumerated in the attached Exhibit A – Schedule of Procedures and Results, which were agreed to by the Chief Probation Officer/Community Corrections Partnership Executive Committee Chair of the County of Fresno (the County), on Assembly Bill (AB) 109 expenditures for the period of July 1, 2017, through June 30, 2019. The County’s management is responsible for the records and internal controls for the AB 109 expenditures. The sufficiency of these procedures is solely the responsibility of the County. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. The procedures performed and the results of our testing are listed in the attached Exhibit A – Schedule of Procedures and Results beginning on page 2. This agreed-upon procedures engagement was conducted in accordance with attestation standards established by the American Institute of Certified Public Accountants. We were not engaged to, and did not, conduct an audit or review, the objective of which would be the expression of an opinion or conclusion, respectively, on the various funds. 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. This report is intended solely for the information and use of the Chief Probation Officer/Community Corrections Partnership Chair, CCPEC, Auditor-Controller Treasurer-Tax Collector, management of the County, and the Board of Supervisors, and is not intended to be, and should not be, used by anyone other than these specified parties. BROWN ARMSTRONG ACCOUNTANCY CORPORATION Bakersfield, California November 26, 2019 1 COUNTY OF FRESNO COMMUNITY CORRECTIONS PARTNERSHIP EXECUTIVE COMMITTEE EXHIBIT A – SCHEDULE OF PROCEDURES AND RESULTS FOR THE PERIOD JULY 1, 2017, THROUGH JUNE 30, 2019 Procedures For each participating County Department/Agency, we selected all Assembly Bill (AB) 109 funded programs for the review period and performed the following for each program: 1. Obtained copies of the Community Corrections Partnership Executive Committee (CCPEC) approved budget along with any modifications. Result: We found no exceptions as a result of the procedures performed. 2. Obtained listing of the allowable activities and expenditures. Result: We found no exceptions as a result of the procedures performed. 3. For fiscal year ending June 30, 2018, we selected two quarters (quarter ending December 31, 2017 and quarter ending March 31, 2018) and performed the following testing across both quarters: a) For each subprogram, we selected up to 10 payroll related expenditures to test and verified they were supported by timesheets with employee and supervisor approvals from the participating County Department/Agency. In addition, we verified time charged was for allowable activities and correctly categorized per the approved budget b) For each subprogram, we selected up to 10 non-payroll related expenditures to test and verified they were supported by invoices, indirect cost/administrative overhead calculations (if any), contracts, and/or other source documents from the participating County Department/Agency. In addition, we verified the expenditures were allowable expenditures and correctly categorized per the approved budget. Result: We performed the agreed-upon procedures and noted the following: i. Payroll for quarter ending December 31, 2017  No exceptions noted for all participating departments/agencies. ii. Payroll for quarter ending March 31, 2018  No exceptions noted for all participating departments/agencies. iii. Non-payroll for quarter ending December 31, 2017  No exceptions noted for all participating departments/agencies. iv. Non-payroll for quarter ending March 31, 2018  No exceptions noted for all participating departments/agencies. 4. For fiscal year ending June 30, 2019, we selected two quarters (quarter ending December 31, 2018 and quarter ending March 31, 2019) and perform the following testing across both quarters: a) For each subprogram, we selected up to 10 payroll related expenditures to test and verified they were supported by timesheets with employee and supervisor approvals from the participating County Department/Agency. In addition, we verified time charged was for allowable activities and correctly categorized per the approved budget. 2 b) For each subprogram, we selected up to 10 non-payroll related expenditures to test and verified they were supported by invoices, indirect cost/administrative overhead calculations (if any), contracts, and/or other source documents from the participating County Department/Agency. In addition, we verified the expenditures were allowable expenditures and correctly categorized per the approved budget. Result: We performed the agreed-upon procedures and noted the following: i. Payroll for quarter ending December 31, 2018  No exceptions noted for all participating departments/agencies. ii. Payroll for quarter ending March 31, 2019  No exceptions noted for all participating departments/agencies. iii. Non-payroll for quarter ending December 31, 2018  No exceptions noted for all participating departments/agencies. iv. Non-payroll for quarter ending March 31, 2019  No exceptions noted for all participating departments/agencies. 3