2017-116 Audit Scope and Objectives
Santa Clara County—Community Child Care Council
The audit by the California State Auditor will provide independently developed and verified
information related to expenditures, internal controls, and external oversight of the use of public
funds by the Community Child Care Council of Santa Clara County, Inc. (4Cs), and will include, but
not be limited to, the following:
- Review and evaluate the laws, rules, and regulations significant to the audit objectives.
- For all seven contracts between CDE and 4Cs, perform the following:
- Evaluate the extent to which 4Cs has complied with applicable contract compliance
standards, such as utilization and error rates, and compare the results to a selection of
agencies that contract with CDE for similar services.
- Determine whether 4Cs used administrative funds for allowable purposes under state and
federal law and the terms of its contracts with the State.
- If applicable, determine the extent to which 4Cs' administration of the seven contracts
resulted in either the disruption of services to children or late or no payments to
- Determine whether 4Cs properly reimbursed providers in accordance with applicable
state and federal laws. If applicable, determine whether 4Cs withheld funds or did not
fully reimburse any providers and the reasons for any such actions.
- If applicable, evaluate the extent to which 4Cs' staff vacancies or its failure to spend all
available contract funds resulted in unused child care slots for low-income families.
- Determine whether 4Cs has complied with applicable state or federal pension requirements in
programs that use public funds.
- Determine whether 4Cs has complied with all applicable state or federal employment
protection laws in programs that use public funds.
- Review and assess any other issues that are significant to the audit.