SCO
Kern County
Domestic Violence Arrest Policies and Standards
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KERN COUNTY
Audit Report
DOMESTIC VIOLENCE ARREST POLICIES AND
STANDARDS PROGRAM
Chapter 246, Statutes of 1995
July 1, 2018, through June 30, 2022
M M. C
ALIA OHEN
C
ALIFORNIA
S
TATE
C
ONTROLLER
December 2024
MALIA M. COHEN
CALIFORNIA STATE CONTROLLER
December 9, 2024
CERTIFIED MAIL—RETURN RECEIPT REQUESTED
The Honorable Aimee X. Espinoza, Auditor-Controller
Kern County
1115 Truxtun Avenue, 2nd Floor
Bakersfield, CA 93301
Dear Auditor-Controller Espinoza:
The State Controller’s Office audited the costs claimed by Kern County (the county) for the
legislatively mandated Domestic Violence Arrest Policies and Standards Program for the period
of July 1, 2018, through June 30, 2022.
The county claimed $531,294 for costs of the mandated program. Our audit found that $376,998
is allowable and $154,296 is unallowable. The costs are unallowable because the county
overstated salary and benefit costs and related indirect costs. The State paid the county $529,743.
Following issuance of this audit report, the Local Government Programs and Services Division
of the State Controller’s Office will notify the county of the adjustment to its claims via a
system-generated letter for each fiscal year in the audit period.
If you have any questions regarding this report, please contact Lisa Kurokawa, Chief,
Compliance Audits Bureau, by telephone at 916-327-3138. Thank you.
Sincerely,
Original signed by
Kimberly A. Tarvin, CPA
Chief, Division of Audits
KAT/rs
MAILING ADDRESS P.O. Box 942850, Sacramento, CA 94250
SACRAMENTO 3301 C Street, Suite 700, Sacramento, CA 95816 | 916.324.8907
LOS ANGELES 901 Corporate Center Drive, Suite 200, Monterey Park, CA 91754 | 323.981.6802
Ms. Aimee X. Espinoza
December 9, 2024
Page 2 of 2
Copy: The Honorable David Couch, Chairman
Kern County Board of Supervisors
Tarrah Shockley, Chief
Auditing and Reporting Division
Kern County Auditor-Controller-County Clerk’s Office
Yvonne Rodriguez, Senior Administrative and Fiscal Services Officer
Kern County Sheriff’s Office
Michele Leper, Senior Support Specialist
Kern County Sheriff’s Office
Sarah Kimbriel, Crime Intelligence Analyst
Kern County Sheriff's Office
Aaron Warmerdam, Sergeant
Kern County Sheriff's Office
Chris Hill, Principal Program Budget Analyst
Local Government Unit
California Department of Finance
Kaily Yap, Finance Budget Analyst
Local Government Unit
California Department of Finance
Darryl Mar, Manager
Local Reimbursements Section
State Controller’s Office
Everett Luc, Supervisor
Local Reimbursements Section
State Controller’s Office
MAILING ADDRESS P.O. Box 942850, Sacramento, CA 94250
SACRAMENTO 3301 C Street, Suite 700, Sacramento, CA 95816 | 916.324.8907
LOS ANGELES 901 Corporate Center Drive, Suite 200, Monterey Park, CA 91754 | 323.981.6802
Kern County Domestic Violence Arrest Policies and Standards Program
Contents
Audit Report
Summary ............................................................................................................................ 1
Background ........................................................................................................................ 1
Audit Authority .................................................................................................................. 1
Objective, Scope, and Methodology ................................................................................. 1
Conclusion .......................................................................................................................... 3
Follow-up on Prior Audit Findings .................................................................................. 4
Views of Responsible Officials .......................................................................................... 4
Restricted Use .................................................................................................................... 4
Schedule—Summary of Program Costs .............................................................................. 5
Findings and Recommendations ........................................................................................... 7
Attachment—County’s Response to Draft Audit Report
Kern County Domestic Violence Arrest Policies and Standards Program
Audit Report
Summary The State Controller’s Office (SCO) audited the costs claimed by Kern
County (the county) for the legislatively mandated Domestic Violence
Arrest Policies and Standards Program for the period of July 1, 2018,
through June 30, 2022.
The county claimed $531,294 for costs of the mandated program. Our
audit found that $376,998 is allowable and $154,296 is unallowable. The
costs are unallowable because the county overstated salary and benefit
costs, and related indirect costs. The State paid the county $529,743.
Background Penal Code (PC) section 13701, subdivision (b) (added by Chapter 246,
Statutes of 1995), required local law enforcement agencies to develop,
adopt, and implement written arrest policies for domestic violence
offenders by July 1, 1996. The legislation also required local law
enforcement agencies to obtain input from local domestic violence
agencies in developing the arrest policies. Under previous law, local law
enforcement agencies were required to develop, adopt, and implement
written policies for response to domestic violence calls and were
encouraged, but not obligated, to consult with domestic violence experts.
On September 25, 1997, the Commission on State Mandates determined
that Chapter 246, Statutes of 1995, imposed a state mandated program
reimbursable under Government Code (GC) section 17561.
The program’s parameters and guidelines establish the state mandate and
define the reimbursement criteria. The Commission on State Mandates
adopted the parameters and guidelines on August 20, 1998, and amended
them on October 30, 2009. In compliance with GC section 17758, the SCO
issues the Mandated Cost Manual for Local Agencies (Mandated Cost
Manual) to assist local agencies in claiming mandated program
reimbursable costs.
Audit Authority We conducted this performance audit in accordance with GC
sections 17558.5 and 17561, which authorize the SCO to audit the
county’s records to verify the actual amount of the mandated costs. In
addition, GC section 12410 provides the SCO with general authority to
audit the disbursement of state money for correctness, legality, and
sufficient provisions of law for payment.
Objective, Scope, The objective of our audit was to determine whether claimed costs
represent increased costs resulting from the legislatively mandated
and Methodology
Domestic Violence Arrest Policies and Standards Program. Specifically,
we conducted this audit to determine whether claimed costs were
supported by appropriate source documents, were not funded by another
source, and were not unreasonable and/or excessive. Unreasonable and/or
excessive costs include ineligible costs that are not identified in the
program’s parameters and guidelines as reimbursable costs.
-1-
Kern County Domestic Violence Arrest Policies and Standards Program
The audit period was July 1, 2018, through June 30, 2022.
To achieve our objective, we performed the following procedures:
• We reviewed the annual mandated cost claims filed by the county for
the audit period and identified the significant cost components of each
claim as salaries and benefits, and related indirect costs. We then
determined whether there were any errors or unusual unexpected
variances from year to year. We reviewed the activities claimed to
determine whether they adhered to the SCO’s Mandated Cost Manual
and the program’s parameters and guidelines.
• We completed an internal control questionnaire by interviewing key
county staff members. We discussed the claim preparation process
with county staff members to determine what information was
obtained, who obtained it, and how it was used.
• We assessed the reliability of the data (payroll and expenditure
records) generated by the county’s information management system
and the county’s record management system (RMS) by interviewing
county staff members and examining supporting documentation. We
determined that the data was sufficiently reliable to address the audit
objectives.
• We verified that the county used the uniform time allowance and
applied it properly.
• We reviewed and analyzed the domestic violence incident report lists
generated by the county’s RMS to determine the total eligible number
of incidents for the audit period. We found that the county claimed
incidents for both contract cities and unincorporated areas of the
county. The county received fees for law enforcement services from
its contract cities, but did not report offsetting reimbursements for the
contract city incidents in its mandated cost claims. We determined that
the contract city incidents are ineligible for reimbursement, because
the county had already been compensated by contract fees. We
recalculated the costs based on the allowable number of incidents for
the audit period. Therefore, we found that the county overstated
claimed costs because it did not offset costs that were funded by other
sources; see Finding 1.
• We used simple random sampling to select the following statistical
samples from the audited population of incident reports:
o We sampled 141 of 2,230 incident reports for fiscal year
(FY) 2018-19.
o We sampled 142 of 2,643 incident reports for FY 2019-20.
o We sampled 142 of 2,769 incident reports for FY 2020-21.
o We sampled 142 of 2,600 incident reports for FY 2021-22.
• We determined whether the sampled incident reports included
interviews with both parties involved in the domestic violence
-2-
Kern County Domestic Violence Arrest Policies and Standards Program
incident, and whether the officer considered the 17 factors listed in the
parameters and guidelines to identify the primary aggressor. We
identified the following errors:
o Of the 141 sampled incident reports for FY 2018-19, 41 were
partially reimbursable and 27 were non-mandate-related.
o Of the 142 sampled incident reports for FY 2019-20, 43 were
partially reimbursable and 20 were non-mandate-related.
o Of the 142 sampled incident reports for FY 2020-21, 49 were
partially reimbursable and 22 were non-mandate-related.
o Of the 142 sampled incident reports for FY 2021-22, 50 were
partially reimbursable and 22 were non-mandate-related.
Errors found were projected to the intended (total) population; see
Finding 2.
• We recalculated the allowable costs using the audited incident report
counts.
• We interviewed county staff members to determine what employee
classifications were involved in performing the mandated activities
during the audit period.
• We traced the average productive hourly rate calculations for the
claimed employee classification to supporting information in the
county’s payroll system.
• We verified that the indirect costs that were claimed for each fiscal
year in the audit period were for common or joint purposes, and that
the indirect cost rates were properly supported and applied.
We conducted this performance audit in accordance with generally
accepted government auditing standards. Those standards require that we
plan and perform the audit to obtain sufficient, appropriate evidence to
provide a reasonable basis for our findings and conclusions based on our
audit objective. We believe that the evidence obtained provides a
reasonable basis for our findings and conclusions based on our audit
objective.
Conclusion As a result of performing the audit procedures, we found instances of
noncompliance with the requirements described in our audit objective. We
found that the county claimed costs that are ineligible, unsupported, and
were funded by other sources, as quantified in the Schedule and described
in the Findings and Recommendations section.
For the audit period, the county claimed $531,294 for costs of the
legislatively mandated Domestic Violence Arrest Policies and Standards
Program. Our audit found that $376,998 is allowable and $154,296 is
unallowable. The State paid the county $529,743.
-3-
Kern County Domestic Violence Arrest Policies and Standards Program
Following issuance of this audit report, the SCO’s Local Government
Programs and Services Division will notify the county of the adjustment
to its claims via a system-generated letter for each fiscal year in the audit
period.
Follow-up on We have not previously conducted an audit of the county’s legislatively
mandated Domestic Violence Arrest Policies and Standards Program.
Prior Audit
Findings
Views of We issued a draft audit report on October 1, 2024. The county’s
Responsible representative responded by letter dated October 10, 2024, agreeing with the
audit findings. This final audit report includes the county’s response as an
Officials
attachment.
Restricted Use This audit report is solely for the information and use of the county, the
California Department of Finance, and the SCO; it is not intended to be,
and should not be, used by anyone other than these specified parties. This
restriction is not intended to limit distribution of this audit report, which is
a matter of public record and is available on the SCO website at
www.sco.ca.gov.
Original signed by
Kimberly A. Tarvin, CPA
Chief, Division of Audits
December 9, 2024
-4-
Kern County Domestic Violence Arrest Policies and Standards Program
Schedule—
Summary of Program Costs
July 1, 2018, through June 30, 2022
Actual Costs Allowable Audit
Cost Elements Claimed per Audit Adjustment Reference ¹
July 1, 2018, through June 30, 2019
Direct costs:
Salaries and benefits $ 83,183 $ 57,699 $ (25,484) Findings 1, 2
Indirect costs 13,873 9,623 ( 4,250) Findings 1, 2
Total direct and indirect costs 97,056 67,322 (29,734)
Less offsetting revenues and reimbursements ² - - -
Total program costs $ 97,056 67,322 $ (29,734)
Less amount paid by the State ³ (97,056)
Amount paid in excess of allowable costs claimed $ (29,734)
July 1, 2019, through June 30, 2020
Direct costs:
Salaries and benefits $ 1 17,792 $ 84,325 $ (33,467) Findings 1, 2
Indirect costs 20,912 14,971 ( 5,941) Findings 1, 2
Total direct and indirect costs 138,704 99,296 (39,408)
Less offsetting revenues and reimbursements ² - - -
Total program costs $ 1 38,704 99,296 $ (39,408)
Less amount paid by the State ³ (138,704)
Amount paid in excess of allowable costs claimed $ (39,408)
July 1, 2020, through, June 30, 2021
Direct costs:
Salaries and benefits $ 1 22,599 $ 87,808 $ (34,791) Findings 1, 2
Indirect costs 24,490 17,541 ( 6,949) Findings 1, 2
Total direct and indirect costs 147,089 105,349 (41,740)
Less offsetting revenues and reimbursements ² - - -
Total program costs $ 1 47,089 105,349 $ (41,740)
Less amount paid by the State ³ (145,538)
Amount paid in excess of allowable costs claimed $ (40,189)
-5-
Kern County Domestic Violence Arrest Policies and Standards Program
Schedule (continued)
Actual Costs Allowable Audit
Cost Elements Claimed per Audit Adjustment Reference ¹
July 1, 2021, through, June 30, 2022
Direct costs:
Salaries and benefits $ 1 24,433 $ 88,041 $ (36,392) Findings 1, 2
Indirect costs 24,012 16,990 ( 7,022) Findings 1, 2
Total direct and indirect costs 148,445 105,031 (43,414)
Less offsetting revenues and reimbursements ² - - -
Total program costs $ 1 48,445 105,031 $ (43,414)
Less amount paid by the State ³ (148,445)
Amount paid in excess of allowable costs claimed $ (43,414)
Summary: July 1, 2018, through June 30, 2022
Direct costs:
Salaries and benefits $ 4 48,007 $ 3 17,873 $ (130,134) Findings 1, 2
Indirect costs 83,287 59,125 (24,162) Findings 1, 2
Total direct and indirect costs 531,294 376,998 (154,296)
Less offsetting revenues and reimbursements ² - - -
Total program costs $ 5 31,294 376,998 $ (154,296)
Less amount paid by the State ³ (529,743)
Amount paid in excess of allowable costs claimed $ (152,745)
_________________________
1 See the Findings and Recommendations section.
2 The offsets relating to the contract city incidents have been accounted for in the direct and indirect cost audit
adjustments.
3 Payment amount current as of October 11, 2024.
-6-
Kern County Domestic Violence Arrest Policies and Standards Program
Findings and Recommendations
FINDING 1— The county claimed $448,007 in salaries and benefits for the
Implementation of the New Domestic Violence Arrest Policies to Identify
Overstated costs
the Primary Aggressor cost component during the audit period. We found
that the county overstated salaries and benefits by $25,105. The related
indirect costs total $4,644, for a total finding of $29,749.
Background
The Kern County Sheriff’s Office is responsible for providing law
enforcement services to the unincorporated areas of the county. The Kern
County Sheriff’s Office also contracts with the City of Wasco, which is
within the county’s boundaries and does not have its own police force, to
provide law enforcement services for a fee. The county identifies Wasco
as a “contract city.”
During the course of the audit, we found that the county had included costs
for providing services to contract cities as part of its mandated cost claims.
The parameters and guidelines state that any county, city, or city and
county is eligible to submit a mandate reimbursement claim. Therefore, all
counties and cities—including contract cities—are eligible to submit
mandate reimbursement claims. Because contract cities are eligible to
submit reimbursement claims, and the county received fees for law
enforcement services from its contract cities, we determined that the
county should have claimed only those costs associated with the
unincorporated areas of the county. We determined that the costs incurred
by contract cities are unallowable because the county had already been
compensated by contract fees. The county did not report offsetting
reimbursements for the contract city cases in its mandated cost claims.
Therefore, we found that the county overstated costs because it did not
offset costs that were funded by other sources.
Number of Incident Reports
For the audit period, the county’s claims identified a total of
10,848 domestic violence incident reports (2,346 for FY 2018-19, 2,845
for FY 2019-20, 2,900 for FY 2020-21, and 2,757 for FY 2021-22). As
previously stated, during testing we found that the county had claimed the
total number of incident reports for both unincorporated areas of the
county and for the contracted City of Wasco. The county provided, at our
request, the summary incident report listings generated by the county’s
RMS to support the number of domestic violence incident reports for the
unincorporated areas of the county. Based on our review of the summary
reports, we determined that the county overstated the number of domestic
violence incident reports as a result of claiming incident reports for both
its contract city and for unincorporated areas of the county. The county
overstated the number of domestic violence incident reports because it did
not claim costs in accordance with the program’s parameters and
guidelines or the SCO’s Mandated Cost Manual.
-7-
Kern County Domestic Violence Arrest Policies and Standards Program
The following table summarizes the audit adjustment for the overstated
number of incident reports:
-8-
N
L
O
S
OC
OC
O
OC
R
A
u m b e r o f d o m e s tic v io le n c e
in c id e n t r e p o r ts p e r R M S
e s s n u m b e r o f d o m e s tic v io le n c e
in c id e n t r e p o r ts c la im e d
v e r s ta te d n u m b e r o f d o m e s tic v io
in c id e n t r e p o r ts
ta n d a r d tim e a llo w a n c e ( h o u r s )
v e r s ta te d h o u r s
la im e d p r o d u c tiv e h o u r ly r a te - s a
v e r s ta te d s a la r ie s [ A ]
la im e d b e n e fit r a te
v e r s ta te d b e n e fits [ B ]
v e r s ta te d s a la r ie s a n d b e n e fits [ C
la im e d in d ir e c t c o s t r a te [ D ]
e la te d in d ir e c t c o s ts [ E ] = [ A x D
u d it a d ju s tm e n t [ F ] = [ C + E ]
le n
la r
] =
]
c e
ie s
[ A
o n
+
ly
B ]
×
×
×
×
2 0 1 8 - 1 9
2 ,2 3
( 2 ,3 4
( 1 1
0 .4
( 5
$ 3 3 .4
( 1 ,8 7
1 2 0 .8 9
( 2 ,2 6
( 4 ,1 3
3 6 .8 4
( 6 9
$ ( 4 ,8 2
0
6
68
64
3%
4
7%
0
7
)
)
)
)
)
)
)
)
×
×
×
×
F is
2 0 1 9 - 2 0
2 ,6 4 3
( 2 ,8 4 5
( 2 0 2
0 .4 8
( 9 7
$ 3 8 .8 4
( 3 ,7 6 7
1 2 2 .0 9 %
( 4 ,5 9 9
( 8 ,3 6 6
3 9 .4 3 %
( 1 ,4 8 5
$ ( 9 ,8 5 1
c a
)
)
)
)
)
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)
)
l Y
×
×
×
×
e a r2
0 2 0 - 2 1
2 ,7 6
( 2 ,9 0
( 1 3
0 .4
( 6
$ 3 8 .8
( 2 ,4 4
1 2 6 .7 7
( 3 ,1 0
( 5 ,5 4
4 5 .3 0
( 1 ,1 0
$ ( 6 ,6 5
9
0
18
34
7%
2
9%
8
7
)
)
)
)
)
)
)
)
×
×
×
×
2 0 2 1 - 2 2
2 ,6 0
( 2 ,7 5
( 1 5
0 .4
( 7
$ 4 1 .2
( 3 ,0 9
1 2 8 .1 2
( 3 ,9 6
( 7 ,0 5
4 4 .0 2
( 1 ,3 6
$ ( 8 ,4 1
0
7
78
52
2%
1
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1
4
)
)
)
)
)
)
)
)
T o ta
( 2 5
( 4
$ ( 2 9
l
,1
,6
,7
0
4
4
5
4
9
)
)
)
Criteria
Section IV, “Reimbursable Activities,” of the parameters and guidelines
begins:
To be eligible for mandated cost reimbursement for any fiscal year, only
actual costs may be claimed. Actual costs are those costs actually
incurred to implement the mandated activities. Actual costs must be
traceable and supported by source documents that show the validity of
such costs, when they were incurred, and their relationship to the
reimbursable activities. A source document is a document created at or
near the same time the actual cost was incurred for the event or activity
in question. Source documents may include, but are not limited to,
employee time records or time logs, sign-in sheets, invoices, and
receipts. . . .
The claimant is only allowed to claim and be reimbursed for increased
costs for reimbursable activities. . . . Increased cost is limited to the cost
of an activity that the claimant is required to incur as a result of the
mandate.
Section IV.E, “Uniform Cost Allowance,” of the parameters and
guidelines states:
Pursuant to Government Code section 17557, the Commission on State
Mandates has adopted a uniform cost allowance for reimbursement in
lieu of payment of total actual costs incurred. The uniform cost
allowance is applied only to Section IV, Reimbursable Activities,
Component D (Implementation of the New Domestic Violence Arrest
Policies to Identify the Primary Aggressor) and covers all costs (direct
Kern County Domestic Violence Arrest Policies and Standards Program
and indirect) of performing activities described under Component D. The
uniform cost allowance provides the following:
A standard time of twenty-nine (29) minutes may be claimed to identify
the primary aggressor in any domestic violence incident. The standard
time of twenty-nine (29) minutes is broken down as follows:
• Seventeen (17) Minutes – Interview of both parties
• Twelve (12) Minutes – Consideration of the factors listed [under
Component D]
The total cost will be determined by multiplying the number of reported
responses × the average productive hourly rate, including applicable
indirect costs as specified in section V., paragraph B, herein, × .48
(29 minutes divided by 60 minutes).
Section VII, “Offsetting Savings and Other Reimbursement,” of the
parameters and guidelines states:
Any offsetting savings the claimant experiences as a direct result of the
subject mandate must be deducted from the costs claimed.
Reimbursement for this mandate received from any source, including but
not limited to, service fees collected; funds from the federal Violent
Crime Control and Law Enforcement Act, Community Oriented
Policing, Family or Domestic Violence Prevention, or any other federal
funds; and any other state funds shall be identified and deducted from
this claim.
Recommendation
We recommend that the county:
• Follow the program’s parameters and guidelines and the SCO’s
Mandated Cost Manual when preparing its reimbursement claims; and
• Claim costs based on the number of domestic violence incident reports
that its RMS supports.
County’s Response
The county concurs with the audit finding.
FINDING 2— The county claimed non-reimbursable salaries and benefits totaling
$105,029. The related indirect costs total $19,518, for a total finding of
Non-reimbursable
$124,547.
costs
As noted in Finding 1, the county overstated the claimed number of
domestic violence incident reports for the audit period. The following table
on the next page summarizes the audited population of incident reports
and the claimed hours attributable to the audited population:
-9-
Kern County Domestic Violence Arrest Policies and Standards Program
-10-
D
S
T
o c
v io
ta n
o ta
in c
u m
le n
d a
l h
id e
e n te d
c e in c
r d tim
o u r s a
n t r e p
n u m b e r o f d o m e s tic
id e n t r e p o r ts ( a u d ite
e a llo w a n c e ( h o u r s )
ttr ib u ta b le to d o c u m
o r ts ( a u d ite d p o p u la
d p o p
e n te d
tio n )
u la tio n )
2 0 1 8 - 1
2 ,2 3
0 .4
1 ,0 7
9
0
8
0
F is c
2 0 1 9 - 2 0
2 ,6 4 3
0 .4 8
1 ,2 6 9
a l Y e a r
2 0 2 0 - 2
2 ,7 6
0 .4
1 ,3 2
1
9
8
9
2 0 2 1 - 2
2 ,6 0
0 .4
1 ,2 4
2
0
8
8
The reimbursable activities for this cost component consist of interviewing
both parties involved in the domestic violence incident and considering
the 17 factors identified in the program’s parameters and guidelines to
identify the primary aggressor.
To calculate the claimed costs, the county multiplied the number of
reported responses to incidents by the average productive hourly rate,
including the applicable indirect costs, then multiplied the resulting
amount by the standard time of 29 minutes (0.48 of an hour).
For each fiscal year, we selected a statistical sample from the documented
number of domestic violence incident reports (the audited population)
based on a 95% confidence level, a precision rate of ±8%, and an expected
error rate of 50%. We used statistical samples so that the results could be
projected to the population for each fiscal year.
For testing purposes, we selected a random sample of 567 incident reports
(141 for FY 2018-19, 142 for FY 2019-20, 142 for FY 2020-21, and
142 for FY 2021-22). We reviewed the sample incident reports to
determine whether the county had performed the required mandated
program activities.
We documented the results of our review of incident reports sampled. We
determined that:
• 293 incident reports were fully reimbursable under the mandated
program. These reports are reimbursable at 29 minutes (0.48 hours)
per report.
• 183 incident reports were partially reimbursable, because the officers
did not interview both parties involved in the domestic violence
incident. These reports are reimbursable at 20.5 minutes (0.34 hours)
per report, based on 8.5 minutes to interview one party and 12 minutes
to consider the various factors identified in the program’s parameters
and guidelines.
• 91 incident reports were ineligible for reimbursement or were non-
mandate-related. Incidents were ineligible because officers did not
document the interviews with the involved parties. Non-mandate-
related incidents were those that did not meet the definition of
domestic violence as provided in PC section 13700; incidents that
were related to violations of restraining orders; or incidents in which
the relationships between individuals did not satisfy the criteria
described in PC section 13700(b).
Kern County Domestic Violence Arrest Policies and Standards Program
During testing, we found that the county had claimed the entire standard
time of 29 minutes for incident reports that were only partially
reimbursable and claimed reimbursement for ineligible incident reports.
The county overstated these costs because it did not claim costs in
accordance with the program’s parameters and guidelines or the SCO’s
Mandated Cost Manual.
The following table summarizes the results of the statistical samples:
-11-
A
P
N
T
llo w a b le in c id e n t r e p o r ts
a r tia lly r e im b u r s a b le in c id
( o n ly o n e p a r ty in te r v ie w e
o n - m a n d a te - r e la te d in c id e
o ta l r e p o r ts s a m p le d
e
d
n
n t r
)
t r e
e
p
p
o
o
r
r ts
ts
2 0 1 8 - 1 9
7 3
4 1
2 7
1 4 1
2 0 1
F is c
9 - 2 0
7 9
4 3
2 0
1 4 2
a l Y
2
e a r
0 2 0 - 2 1
7 1
4 9
2 2
1 4 2
2 0 2 1 - 2 2
7 0
5 0
2 2
1 4 2
T o ta
2
1
5
l
9
8
9
6
3
3
1
7
The following table summarizes the unallowable hours based on the
results of the statistical samples by fiscal year:
Fiscal Year
2018-19 2019-20 2020-21 2021-22 Total
Allowable incident reports 73 79 71 70 293
Standard time allowance (hours) × 0.48 × 0.48 × 0.48 × 0.48
Subtotal [A] 35 38 34 34
Partially reimbursable incident reports
(only one party interviewed) 41 43 49 50 183
Allowable standard time allowance (hours) × 0.34 × 0.34 × 0.34 × 0.34
Subtotal [B] 14 15 17 17
Total reimbursable hours
for sampled reports [C] = [A + B] 49 53 51 51
Statistical sample size ÷ 141 ÷ 142 ÷ 142 ÷ 142
Reimbursable hours per report 0.35 0.37 0.36 0.36
Documented number of domestic
violence incident reports (audited population) × 2,230 × 2,643 × 2,769 × 2,600
Total reimbursable hours 781 978 997 936
Less hours per documented number of domestic
violence incident reports (audited population) ( 1,070) ( 1,269) ( 1,329) ( 1,248)
Total unallowable hours ( 289) ( 291) ( 332) ( 312)
Kern County Domestic Violence Arrest Policies and Standards Program
The following table summarizes the unallowable costs based on the
unallowable hours identified in the statistical samples by fiscal year:
-12-
UC
TC
R
T[
C
R
A
n a llo w a b le H o u r s
la im e d a v e r a g e p r o d u c tiv e
h o u r ly r a te ( s a la r y )
o ta l u n a llo w a b le s a la r ie s [ A ]
la im e d b e n e fit r a te
e la te d u n a llo w a b le b e n e fit c o
o ta l u n a llo w a b le s a la r ie s & b
C ] = A + B ]
la im e d in d ir e c t c o s t r a te
e la te d in d ir e c t c o s ts [ D ]
u d it a d ju s tm e n t [ E ] = [ C + D
s
e
]
ts [ B
n e fits
]
×
×
×
2 0 1 8 - 1 9
( 2 8
$ 3 3 .4
( 9 ,6 6
1 2 0 .8 9
( 1 1 ,6 8
( 2 1 ,3 4
3 6 .8 4
( 3 ,5 6
$ ( 2 4 ,9 0
9
4
4%
3
7
%
0
7
)
)
)
)
)
)
×
×
×
F is
2 0 1 9 - 2 0
( 2 9 1
$ 3 8 .8 4
( 1 1 ,3 0 2
1 2 2 .0 9 %
( 1 3 ,7 9 9
( 2 5 ,1 0 1
3 9 .4 3 %
( 4 ,4 5 6
$ ( 2 9 ,5 5 7
c a
)
)
)
)
)
)
l Y e
×
×
×
a r2
0 2 0 - 2 1
( 3 3
$ 3 8 .8
( 1 2 ,8 9
1 2 6 .7 7
( 1 6 ,3 4
( 2 9 ,2 4
4 5 .3 0
( 5 ,8 4
$ ( 3 5 ,0 8
2
4
5%
7
2
%
1
3
)
)
)
)
)
)
×
×
×
2 0 2 1 - 2 2
( 3 1
$ 4 1 .2
( 1 2 ,8 6
1 2 8 .1 2
( 1 6 ,4 7
( 2 9 ,3 3
4 4 .0 2
( 5 ,6 6
$ ( 3 5 ,0 0
2
2
1%
8
9
%
1
0
)
)
)
)
)
)
T
( 1
(
$ ( 1
o
0
1
2
ta l
5 ,0
9 ,5
4 ,5
2
1
4
9
8
7
)
)
)
Criteria
Section IV, “Reimbursable Activities,” of the parameters and guidelines
begins:
To be eligible for mandated cost reimbursement for any fiscal year, only
actual costs may be claimed. Actual costs are those costs actually
incurred to implement the mandated activities. Actual costs must be
traceable and supported by source documents that show the validity of
such costs, when they were incurred, and their relationship to the
reimbursable activities. A source document is a document created at or
near the same time the actual cost was incurred for the event or activity
in question. Source documents may include, but are not limited to,
employee time records or time logs, sign-in sheets, invoices, and receipts
. . . .
The claimant is only allowed to claim and be reimbursed for increased
costs for reimbursable activities. . . .Increased cost is limited to the cost
of an activity that the claimant is required to incur as a result of the
mandate.
Section IV.E, “Uniform Cost Allowance,” of the parameters and
guidelines states:
Pursuant to Government Code section 17557, the Commission on State
Mandates has adopted a uniform cost allowance for reimbursement in
lieu of payment of total actual costs incurred. The uniform cost
allowance is applied only to Section IV, Reimbursable Activities,
Component D (Implementation of the New Domestic Violence Arrest
Policies to Identify the Primary Aggressor) and covers all costs (direct
and indirect) of performing activities described under Component D. The
uniform cost allowance provides the following:
Kern County Domestic Violence Arrest Policies and Standards Program
A standard time of twenty-nine (29) minutes may be claimed to identify
the primary aggressor in any domestic violence incident. The standard
time of twenty-nine (29) minutes is broken down as follows:
• Seventeen (17) Minutes – Interview of both parties
• Twelve (12) Minutes – Consideration of the factors listed [under
Component D]
The total cost will be determined by multiplying the number of reported
responses x the average productive hourly rate, including applicable
indirect costs as specified in section V., paragraph B, herein, × .48
(29 minutes divided by 60 minutes).
Recommendation
We recommend that the county:
• Follow the program’s parameters and guidelines and the SCO’s
Mandated Cost Manual when preparing its reimbursement claims;
• Claim costs based on the number of domestic violence incidents that
its RMS supports;
• Claim costs for only those reports that document incidents meeting the
definition of domestic violence as provided by PC section 13700; and
• Claim only the portion of the standard time allowance that is
attributable to the mandated activities performed.
County’s Response
The county concurs with the audit finding.
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Kern County Domestic Violence Arrest Policies and Standards Program
Attachment—
County’s Response to Draft Audit Report
State Controller’s Office
Division of Audits
Post Office Box 942850
Sacramento, CA 94250
www.sco.ca.gov
S24-MCC-0004