CMS-07-021/023 - Los Angeles County Department of Children and ...

including but not limited to, the U.S. Comptroller General, shall have access to
and the right to inspect, examine, monitor, audit, excerpt, copy or transcribe any
pertinent transaction, activity, or records relating to this Contract. The Auditor-
Controller/Department of Children and Family Services/Probation Department
Fiscal Audit Phases, Fiscal Audits of Group Home Foster Care Services
Contractors (Exhibit C-II) details the audit protocols followed by the A/C and
DCFS/Probation during fiscal audit reviews.
18.6 Such program and performance reviews, investigations, and/or audits shall
encompass all of CONTRACTOR’s financial, program, Subcontractor, and
Placed Children’s records related to Services provided under this Contract, and
any other financial transactions, as determined necessary by COUNTY to
ensure that AFDC-FC funds have been accounted for and Expended in
accordance with Part I, Section 24.0, Use of Funds. Methods of inspection may
include, but are not limited to, the interview of CONTRACTOR’s staff, insurance
agents, banks, personnel, vendors and Subcontractor(s) and inspection of
accounting ledgers, journals, canceled checks, timecards, personnel records,
Subcontracts, space and equipment leases and other relevant books, records,
worksheets and logs as appropriate for ensuring CONTRACTOR accountability
of expenditures and program performance under this Contract.
CONTRACTOR’s employee records may be reviewed in accordance with State
and federal labor laws. CONTRACTOR shall enlist the cooperation of all
Subcontractors, staff, and Board members in such efforts.
18.7 Upon request, CONTRACTOR shall provide COUNTY with photocopies of
records and documents, including Placed Children records, and personnel
records, unless prohibited by federal, state, or local laws. CONTRACTOR shall
be responsible for the cost of providing photocopies to COUNTY.
18.8 CONTRACTOR shall be responsible for annual or triennial financial audits, as
applicable, of its agency and shall require Subcontractors to be responsible for
its annual or triennial financial audits, as applicable, when required by any
governmental entity (e.g. Federal government, California Department of Social
Services (CDSS), COUNTY) to be conducted by an independent audit firm and
in accordance with generally accepted governmental auditing standards. Within
thirty (30) days after issuance of the audit reports, CONTRACTOR shall forward
copies of such reports to: DCFS, Bureau of Finance, Accounting Division at 725
South Grand Avenue, Glendora, California 91740. Attention: Administrative
Services Manager III, DCFS, Contracts Administration, 425 Shatto Place, Room
400, Los Angeles, California 90020, Attention GH Contract Analyst, and to
Probation at the Central Placement Office, Out-of-Home Compliance Unit, 1605
Eastlake Avenue, Room 512B, Los Angeles, California 90033, Attention:
Supervising Deputy Probation Officer.
18.9 In the event that an audit is conducted of CONTRACTOR specifically regarding
this Contract by any Federal or State Auditor, or by any auditor employed by
CONTRACTOR or otherwise, then CONTRACTOR shall file a copy of such
DCFS GH Contract
Part I: Unique Terms and Conditions
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