ATLANTA REGIONAL COMMISSION AGING PROGRAMS AUDITED SCHEDULES AND AGREED-UPON PROCEDURES REPORT

Transcription

1 AGING PROGRAMS AUDITED SCHEDULES AND AGREED-UPON PROCEDURES REPORT For the Year Ended June 30, 2016

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3 AUDITED SCHEDULES AND AGREED-UPON PROCEDURES REPORT TABLE OF CONTENTS AUDITED SCHEDULES Page (s) Independent Auditor s Report Schedule of Assets and Liabilities...3 Schedule of Subgrantee Grant Expenditures Actual vs. Budget...4 Schedule of Costs by Program Actual vs. Budget Schedule of Costs by Subgrantee Totals Actual vs. Budget...9 Schedule of Costs by Subgrantee by Program Actual vs. Budget Notes to Schedules AGREED-UPON PROCEDURES Independent Accountant s Report on Applying Agreed-Upon Procedures

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5 AUDITED SCHEDULES

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7 NICHOLS, CAULEY & ASSOCIATES, LLC 1825 Barrett Lakes Blvd, Suite 200 Kennesaw, Georgia FAX INDEPENDENT AUDITOR S REPORT To the Members of the Atlanta Regional Commission Atlanta, Georgia We have audited the accompanying Schedule of Assets and Liabilities, Schedule of Subgrantee Grant Expenditures Actual vs. Budget, Schedule of Costs by Program Actual vs. Budget, Schedule of Costs by Subgrantee Totals Actual vs. Budget, and Schedule of Costs by Subgrantee by Program Actual vs. Budget of the Atlanta Regional Commission s programs funded under Titles III and VII of the Older Americans Act Of 1965 as Amended, Social Services Block Grant, State Community Based Services, Income Tax Check-Off, Nutrition Services Incentive Program, State Nutrition Services Incentive Program, Money Follows the Person, Long-Term Care Ombudsman Program, Alzheimer's Program, and Community Care Services Program, as of and for the fiscal year ended June 30, 2016, and the related notes. Management s Responsibility for the Schedules Management is responsible for the preparation and fair presentation of these schedules in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of the schedules that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express an opinion on the schedules based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the schedules are free of material misstatement. An audit includes performing procedures to obtain audit evidence about the amounts and disclosures in the schedules. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the schedules, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the schedules in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an Atlanta Calhoun Canton Dalton Dublin Kennesaw Marietta Rome Warner Robins 1

8 opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as the evaluation of the overall presentation of the schedules. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the schedules referred to above present fairly, in all material respects, the assets and liabilities of the Atlanta Regional Commission s programs funded under Titles III and VII of the Older Americans Act Of 1965 as Amended, Social Services Block Grant, State Community Based Services, Income Tax Check-Off, Nutrition Services Incentive Program, State Nutrition Services Incentive Program, Money Follows the Person, Long-Term Care Ombudsman Program, Alzheimer's Program, and Community Care Services Program, as of June 30, 2016, and the Schedule of Subgrantee Grant Expenditures Actual vs. Budget, Schedule of Costs by Program Actual vs. Budget, Schedule of Costs by Subgrantee Totals Actual vs. Budget, and Schedule of Costs by Subgrantee by Program Actual vs. Budget for the fiscal year then ended, in accordance with accounting principles generally accepted in the United States of America. Restriction on Use This report is intended solely for the information and use of the Members of the Atlanta Regional Commission and others within the entity and is not intended to be and should not be used by anyone other than these specified parties. Kennesaw, Georgia February 1,

9 SCHEDULE OF ASSETS AND LIABILITIES PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM JUNE 30, 2016 ASSETS: Due from Grantor Agency $ 3,211,163 Total Assets $ 3,211,163 LIABILITIES: Due to General Fund $ 2,066,251 Due to Subgrantees 1,144,912 Total Liabilities $ 3,211,163 See accompanying notes to the schedules. 3

10 SCHEDULE OF SUBGRANTEE GRANT EXPENDITURES - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM: ACTUAL BUDGET VARIANCE Title III $ 7,441,677 $ 7,441,693 $ 16 Social Services Block Grant 321, , State Community Based Services 3,178,405 3,178,406 1 Income Tax Check-Off 20,161 20,161 - Nutrition Services Incentive Program 559, ,573 (1) State Nutrition Services Incentive Program 390, ,249 1 Money Follows the Person 37,200 37,200 - Alzheimer's Program 434, ,071 - Long-Term Care Ombudsman Program 303, ,308 - Community Care Services Program 3,889,498 3,889,498 - Total Grant Expenditures $ 16,575,949 $ 16,575,986 $ 37 See accompanying notes to the schedules. 4

11 SCHEDULE OF COSTS BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE Title III Atlanta Legal Aid Society, Inc. $ 241,822 $ 241,823 $ 1 Center for Pan Asian Community Services, Inc. 113, ,601 - Cherokee County Board of Commissioners 413, ,705 - Clayton County Board of Commissioners 382, ,420 (1) Cobb County Board of Commissioners 1,014,027 1,014,027 - DeKalb County Board of Commissioners 1,150,044 1,150, Douglas County Board of Commissioners 329, ,132 (2) Fayette County Senior Services, Inc. 322, ,706 1 Fulton County Board of Commissioners 1,719,157 1,719,157 - Gwinnett County Board of Commissioners 1,081,396 1,081,398 2 Henry County Board of Commissioners 396, ,975 - Jewish Family and Career Services, Inc. 27,083 27,083 - Rockdale County Board of Commissioners 249, ,607-7,441,677 7,441, Social Services Block Grant Atlanta Legal Aid Society, Inc. 7,186 7,186 - Center for the Visually Impaired, Inc. 26,120 26,120 - Cherokee County Board of Commissioners 8,426 8,430 4 Clayton County Board of Commissioners 8,106 8,106 - Cobb County Board of Commissioners 41,375 41,375 - DeKalb County Board of Commissioners 16,361 16,361 - Douglas County Board of Commissioners 9,071 9,071 - Fayette County Senior Services, Inc. 6,717 6,720 3 Fulton County Board of Commissioners 99,973 99,973 - Gwinnett County Board of Commissioners 70,432 70,440 8 Henry County Board of Commissioners 21,217 21,220 3 Rockdale County Board of Commissioners 6,823 6, , , Continued See accompanying notes to the schedules. 5

12 SCHEDULE OF COSTS BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE State Community Based Services Atlanta Legal Aid Society 22,441 22,441 - Center for Pan Asian Community Services 51,420 51,420 - Center for the Visually Impaired 35,130 35,130 - Cherokee County Board of Commissioners 216, ,843 - Clayton County Board of Commissioners 184, ,830 - Cobb County Board of Commissioners 471, ,699 - DeKalb County Board of Commissioners 360, ,109 - Douglas County Board of Commissioners 135, ,016 - Fayette County Senior Services, Inc. 162, ,144 - Fulton County Board of Commissioners 724, ,416 1 Gwinnett County Board of Commissioners 458, ,432 - Henry County Board of Commissioners 186, ,052 - Rockdale County Board of Commissioners 169, ,874-3,178,405 3,178,406 1 Income Tax Check-Off Cherokee County Board of Commissioners 1,360 1,360 - Clayton County Board of Commissioners 1,129 1,129 - Cobb County Board of Commissioners 2,773 2,773 - DeKalb County Board of Commissioners 3,574 3,574 - Douglas County Board of Commissioners Fayette County Senior Services, Inc Fulton County Board of Commissioners 4,775 4,775 - Gwinnett County Board of Commissioners 2,886 2,886 - Henry County Board of Commissioners 1,138 1,138 - Rockdale County Board of Commissioners ,161 20,161 - Continued See accompanying notes to the schedules. 6

13 SCHEDULE OF COSTS BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE Nutrition Services Incentive Program Cherokee County Board of Commissioners 28,922 28,922 - Clayton County Board of Commissioners 27,814 27,814 - Cobb County Board of Commissioners 39,051 39,051 - DeKalb County Board of Commissioners 56,160 56,160 - Douglas County Board of Commissioners 31,123 31,123 - Fayette County Senior Services, Inc. 23,058 23,058 - Fulton County Board of Commissioners 184, ,115 (1) Gwinnett County Board of Commissioners 109, ,845 - Henry County Board of Commissioners 36,064 36,064 - Rockdale County Board of Commissioners 23,421 23, , ,573 (1) State Nutrition Services Incentive Program Cherokee County Board of Commissioners 20,172 20,172 - Clayton County Board of Commissioners 19,400 19,400 - Cobb County Board of Commissioners 27,225 27,225 - DeKalb County Board of Commissioners 39,165 39,165 - Douglas County Board of Commissioners 21,711 21,711 - Fayette County Senior Services, Inc. 16,081 16,081 - Fulton County Board of Commissioners 128, ,404 1 Gwinnett County Board of Commissioners 76,604 76,604 - Henry County Board of Commissioners 25,151 25,151 - Rockdale County Board of Commissioners 16,336 16, , ,249 1 Money Follows the Person Atlanta Legal Aid Society 37,200 37,200-37,200 37,200 - Continued See accompanying notes to the schedules. 7

14 SCHEDULE OF COSTS BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE Alzheimer's Program Cherokee County Board of Commissioners 23,198 23,198 - Clayton County Board of Commissioners 26,425 26,425 - Cobb County Board of Commissioners 71,639 71,639 - DeKalb County Board of Commissioners 70,288 70,288 - Douglas County Board of Commissioners 14,163 14,163 - Fayette County Senior Services, Inc. 10,950 10,950 - Fulton County Board of Commissioners 97,849 97,849 - Gwinnett County Board of Commissioners 87,675 87,675 - Henry County Board of Commissioners 22,894 22,894 - Rockdale County Board of Commissioners 8,990 8, , ,071 - Long-Term Care Ombudsman Program Atlanta Legal Aid Society 303, , , ,308 - Community Care Services Program Visiting Nurse Health Systems 3,889,498 3,889,498-3,889,498 3,889,498 - Total Grant Expenditures $ 16,575,949 $ 16,575,986 $ 37 See accompanying notes to the schedules. 8

15 PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM SUBGRANTEE: ACTUAL BUDGET VARIANCE Total Grant Expenditures $ 16,575,949 $ 16,575,986 $ 37 ATLANTA REGIONAL COMMISSION SCHEDULE OF COSTS BY SUBGRANTEE TOTALS - ACTUAL VS. BUDGET 9 Atlanta Legal Aid Society, Inc. $ Unit Cost Reimbursed $ 611,957 $ 611,958 1 Center for Pan Asian Community Services, Inc. Unit Cost Reimbursed 165, ,021 - Center for the Visually Impaired, Inc. Unit Cost Reimbursed 61,250 61,250 - Cherokee County Board of Commissioners Unit Cost Reimbursed 712, ,630 4 Clayton County Board of Commissioners Unit Cost Reimbursed 650, ,124 (1) Cobb County Board of Commissioners Unit Cost Reimbursed 1,667,789 1,667,789 - DeKalb County Board of Commissioners Unit Cost Reimbursed 1,695,701 1,695, Douglas County Board of Commissioners Unit Cost Reimbursed 541, ,106 (2) Fayette County Senior Services, Inc. Unit Cost Reimbursed 542, ,595 4 Fulton County Board of Commissioners Unit Cost Reimbursed 2,958,688 2,958,689 1 Gwinnett County Board of Commissioners Unit Cost Reimbursed 1,887,270 1,887, Henry County Board of Commissioners Unit Cost Reimbursed 689, ,494 3 Jewish Family and Career Services, Inc. Unit Cost Reimbursed 27,083 27,083 - Rockdale County Board of Commissioners, Inc. Unit Cost Reimbursed 475, ,753 2 Visiting Nurse Health Systems, Inc. Unit Cost Reimbursed 3,889,498 3,889,498 - See accompanying notes to the schedules.

16 SCHEDULE OF COSTS BY SUBGRANTEE BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE Atlanta Legal Aid Society, Inc.: Unit Cost Reimbursement Services: Title III $ 241,822 $ 241,823 $ 1 Social Services Block Grant 7,186 7,186 - State Community Based Services 22,441 22,441 - Money Follows the Person 37,200 37,200 - Long-Term Care Ombudsman Program 303, ,308 - Total Unit Cost 611, ,958 1 Total for Subgrantee 611, ,958 1 Center for Pan Asian Community Services, Inc.: Unit Cost Reimbursement Services: Title III 113, ,601 - State Community Based Services 51,420 51,420 - Total Unit Cost 165, ,021 - Total for Subgrantee 165, ,021 - Continued See accompanying notes to the schedules. 10

17 SCHEDULE OF COSTS BY SUBGRANTEE BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE Center for the Visually Impaired, Inc.: Unit Cost Reimbursement Services: Social Services Block Grant 26,120 26,120 - State Community Based Services 35,130 35,130 - Total Unit Cost 61,250 61,250 - Total for Subgrantee 61,250 61,250 - Cherokee County Board of Commissioners: Unit Cost Reimbursement Services: Title III 413, ,705 - Social Services Block Grant 8,426 8,430 4 State Community Based Services 216, ,843 - Income Tax Check-Off 1,360 1,360 - Nutrition Services Incentive Program 28,922 28,922 - State Nutrition Services Incentive Program 20,172 20,172 - Alzheimer's Program 23,198 23,198 - Total Unit Cost 712, ,630 4 Total for Subgrantee 712, ,630 4 Continued See accompanying notes to the schedules. 11

18 SCHEDULE OF COSTS BY SUBGRANTEE BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE Clayton County Board of Commissioners Unit Cost Reimbursement Services: Title III 382, ,420 (1) Social Services Block Grant 8,106 8,106 - State Community Based Services 184, ,830 - Income Tax Check-Off 1,129 1,129 - Nutrition Services Incentive Program 27,814 27,814 - State Nutrition Services Incentive Program 19,400 19,400 - Alzheimer's Program 26,425 26,425 - Total Unit Cost 650, ,124 (1) Total for Subgrantee 650, ,124 (1) Cobb County Board of Commissioners Unit Cost Reimbursement Services: Title III 1,014,027 1,014,027 - Social Services Block Grant 41,375 41,375 - State Community Based Services 471, ,699 - Income Tax Check-Off 2,773 2,773 - Nutrition Services Incentive Program 39,051 39,051 - State Nutrition Services Incentive Program 27,225 27,225 - Alzheimer's Program 71,639 71,639 - Total Unit Cost 1,667,789 1,667,789 - Total for Subgrantee 1,667,789 1,667,789 - Continued See accompanying notes to the schedules. 12

19 SCHEDULE OF COSTS BY SUBGRANTEE BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE DeKalb County Board of Commissioners Unit Cost Reimbursement Services: Title III 1,150,044 1,150, Social Services Block Grant 16,361 16,361 - State Community Based Services 360, ,109 - Income Tax Check-Off 3,574 3,574 - Nutrition Services Incentive Program 56,160 56,160 - State Nutrition Services Incentive Program 39,165 39,165 - Alzheimer's Program 70,288 70,288 - Total Unit Cost 1,695,701 1,695, Total for Subgrantee 1,695,701 1,695, Douglas County Board of Commissioners Unit Cost Reimbursement Services: Title III 329, ,132 (2) Social Services Block Grant 9,071 9,071 - State Community Based Services 135, ,016 - Income Tax Check-Off Nutrition Services Incentive Program 31,123 31,123 - State Nutrition Services Incentive Program 21,711 21,711 - Alzheimer's Program 14,163 14,163 - Total Unit Cost 541, ,106 (2) Total for Subgrantee 541, ,106 (2) Continued See accompanying notes to the schedules. 13

20 SCHEDULE OF COSTS BY SUBGRANTEE BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE Fayette County Senior Services, Inc. Unit Cost Reimbursement Services: Title III 322, ,706 1 Social Services Block Grant 6,717 6,720 3 State Community Based Services 162, ,144 - Income Tax Check-Off Nutrition Services Incentive Program 23,058 23,058 - State Nutrition Services Incentive Program 16,081 16,081 - Alzheimer's Program 10,950 10,950 - Total Unit Cost 542, ,595 4 Total for Subgrantee 542, ,595 4 Fulton County Board of Commissioners Unit Cost Reimbursement Services: Title III 1,719,157 1,719,157 - Social Services Block Grant 99,973 99,973 - State Community Based Services 724, ,416 1 Income Tax Check-Off 4,775 4,775 - Nutrition Services Incentive Program 184, ,115 (1) State Nutrition Services Incentive Program 128, ,404 1 Alzheimer's Program 97,849 97,849 - Total Unit Cost 2,958,688 2,958,689 1 Total for Subgrantee 2,958,688 2,958,689 1 Continued See accompanying notes to the schedules. 14

21 SCHEDULE OF COSTS BY SUBGRANTEE BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE Gwinnett County Board of Commissioners Unit Cost Reimbursement Services: Title III 1,081,396 1,081,398 2 Social Services Block Grant 70,432 70,440 8 State Community Based Services 458, ,432 - Income Tax Check-Off 2,886 2,886 - Nutrition Services Incentive Program 109, ,845 - State Nutrition Services Incentive Program 76,604 76,604 - Alzheimer's Program 87,675 87,675 - Total Unit Cost 1,887,270 1,887, Total for Subgrantee 1,887,270 1,887, Henry County Board of Commissioners Unit Cost Reimbursement Services: Title III 396, ,975 - Social Services Block Grant 21,217 21,220 3 State Community Based Services 186, ,052 - Income Tax Check-Off 1,138 1,138 - Nutrition Services Incentive Program 36,064 36,064 - State Nutrition Services Incentive Program 25,151 25,151 - Alzheimer's Program 22,894 22,894 - Total Unit Cost 689, ,494 3 Total for Subgrantee 689, ,494 3 Continued See accompanying notes to the schedules. 15

22 SCHEDULE OF COSTS BY SUBGRANTEE BY PROGRAM - ACTUAL VS. BUDGET PROGRAMS FUNDED UNDER TITLES III AND VII OF THE OLDER AMERICANS ACT OF 1965 AS AMENDED, SOCIAL SERVICES BLOCK GRANT, STATE COMMUNITY BASED SERVICES, INCOME TAX CHECK-OFF, NUTRITION SERVICES INCENTIVE PROGRAM, STATE NUTRITION SERVICES INCENTIVE PROGRAM, MONEY FOLLOWS THE PERSON, LONG-TERM CARE OMBUDSMAN PROGRAM, ALZHEIMER'S PROGRAM, AND COMMUNITY CARE SERVICES PROGRAM PROGRAM/SUBGRANTEE: ACTUAL BUDGET VARIANCE Jewish Family and Career Services, Inc. Unit Cost Reimbursement Services: Title III 27,083 27,083 - Total Unit Cost 27,083 27,083 - Total for Subgrantee 27,083 27,083 - Rockdale County Board of Commissioners Unit Cost Reimbursement Services: Title III 249, ,607 - Social Services Block Grant 6,823 6,825 2 State Community Based Services 169, ,874 - Income Tax Check-Off Nutrition Services Incentive Program 23,421 23,421 - State Nutrition Services Incentive Program 16,336 16,336 - Alzheimer's Program 8,990 8,990 - Total Unit Cost 475, ,753 2 Total for Subgrantee 475, ,753 2 Visiting Nurse Health Systems, Inc. Unit Cost Reimbursement Services: Community Care Services Program 3,889,498 3,889,498 - Total Unit Cost 3,889,498 3,889,498 - Total for Subgrantee 3,889,498 3,889,498 - Total Grant Expenditures $ 16,575,949 $ 16,575,986 $ 37 See accompanying notes to the schedules. 16

23 NOTES TO SCHEDULES 1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES A. Reporting Entity The Atlanta Regional Commission (the Commission ) is a regional planning and intergovernmental coordination agency in the Atlanta Region created pursuant to legislation of the Georgia General Assembly. It is governed by a 39 member Board which consists of: all county commission chairs; two mayors from Fulton County; one mayor from each of the other 9 counties; the mayor of Atlanta; one member of the Atlanta City Council; 15 private citizens; and one member from the Georgia Department of Community Affairs. The region has grown to its current size of 10 counties and 62 municipalities and is one of the 16 regional development centers (RDCs) in Georgia. Counties included in the region are Cherokee, Clayton, Cobb, DeKalb, Douglas, Fayette, Fulton, Gwinnett, Henry and Rockdale. The accompanying schedules present the activity of the Commission s programs funded under Titles III and VII of the Older Americans Act of 1965 as Amended, Social Services Block Grant, State Community Based Services, Income Tax Check-Off, Nutrition Services Incentive Program, State Nutrition Services Incentive Program, Money Follows the Person, Long-Term Care Ombudsman Program, Alzheimer's Program, and Community Care Services Program are not intended to represent all accounts and activity of the Commission. B. Measurement Focus, Basis of Accounting The schedules are prepared using the current financial resources measurement focus and the modified accrual basis of accounting. Expenditure-driven grants are recognized when the qualifying expenditures have been incurred and all other grant or contract requirements have been met. The Commission recognizes revenues as soon as they are both measurable and available. Revenues are considered available when they are collected with in the current period or soon enough thereafter to pay liabilities of the current period. The Commission considers revenue to be available if they are collected within 90 days of the end of the current period. 2. CONTINGENT LIABILITIES Use of federal, state, and locally administered federal and other grant funds is subject to review and audit by the grantor agencies. Such audits could lead to requests for reimbursement to the grantor agency for expenditures disallowed under terms of the grant. To the extent that such disallowances involve expenditures under subcontracted arrangements, the Commission generally has the right of recovery from such third parties. Some of these third parties are state or local governmental subrecipients or non-profit subrecipients which are covered by the audit provisions of U.S. Office of Management 17

24 NOTES TO SCHEDULES and Budget Circular A-133 (OMB A-133). Based upon prior experience and audit results, management believes that the Commission will not incur significant losses on possible grant disallowances. The Commission and the Georgia Department of Human Services have provided a portion of in-kind contributions through the use of donated space to subgrantees. The Administration on Aging (a unit of the U.S. Department of Health and Human Services) made a determination in 1985 that donated space should not constitute administrative match. In addition, the Administration on Aging contended that funds allocated to the nutrition component could not be used in program administration. The Commission and the Georgia Department of Human Services feel justified in using these funds as match and program administration and the Georgia Department of Human Services has appealed to the federal court system to settle this issue. The State has recently elected to pay the principal portion of the amount in appeal to stop the accrual of interest. The Commission's general counsel has indicated that the possible liability, if any, to the Commission cannot be determined at this time. Therefore, no amounts have been provided for any possible loss in these basic financial statements. 3. DUE FROM GRANTOR AGENCY This amount represents amounts due from Georgia Department of Human Services for the contracts. These amounts were received by the Commission subsequent to June 30, DUE TO GENERAL FUND This amount represents the amount due to the Commission s General Fund as a result of funds used to pay subgrantees before expenditure reimbursement was received from Georgia Department of Human Services. These funds were received subsequent to June 30, 2016 and the General Fund was reimbursed. 5. DUE TO SUBGRANTEES This amount represents payments due to subgrantees for services rendered prior to June 30, These payments were made to subgrantees subsequent to June 30,

25 AGREED-UPON PROCEDURES

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27 NICHOLS, CAULEY & ASSOCIATES, LLC 1825 Barrett Lakes Blvd, Suite 200 Kennesaw, Georgia FAX INDEPENDENT ACCOUNTANT S REPORT ON APPLYING AGREED-UPON PROCEDURES To the Members of the Atlanta Regional Commission Atlanta, Georgia We have performed the procedures enumerated below, which were agreed to by the Atlanta Regional Commission, solely to assist you with respect to monitoring subgrantee compliance with programs funded under Titles III and VII of the Older Americans Act Of 1965 as Amended, Social Services Block Grant, State Community Based Services, Income Tax Check-Off, Nutrition Services Incentive Program, State Nutrition Services Incentive Program, Money Follows the Person, Long-Term Care Ombudsman Program, Alzheimer s Program, and Community Care Services Program (the Programs ) for the year ended June 30, Atlanta Regional Commission s management is responsible for monitoring subgrantee compliance with the Programs. This agreed-upon procedures engagement was conducted in accordance with the attestation standards established by the American Institute of Certified Public Accountants (AICPA). The sufficiency of the procedures is solely the responsibility of those parties specified in this report. 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. In accordance with your instructions, the procedures listed below were applied to the following subgrantees: 1. Atlanta Legal Aid Society, Inc. 2. Cherokee County Board of Commissioners 3. Douglas County Board of Commissioners 4. Fayette County Senior Services, Inc. 5. Gwinnett County Board of Commissioners Our procedures and findings were as follows: 1. We obtained an understanding of the subgrantee s financial management system and controls and determined if the system complied with the standards specified in Code of Federal Regulations Title 45, Subtitle A, Part 75, Subpart D, as such standards are appropriate and relate to Atlanta Regional Commission s subgrant contract with the subgrantee. Atlanta Calhoun Canton Dalton Dublin Kennesaw Marietta Rome Warner Robins 19

28 The subgrantee s financial management system complies with the standards specified in Code of Federal Regulations Title 45, Subtitle A, Part 75, Subpart D, as such standards are appropriate and relate to Atlanta Regional Commission s subgrant contract with the subgrantee. 2. We obtained an understanding of the subgrantee s procurement system and determined if the system complied with the standards specified in Code of Federal Regulations Title 45, Subtitle A, Part 75, Subpart D, as such standards are appropriate and relate to Atlanta Regional Commission s subgrant contract with the subgrantee. The subgrantee s procurement system complies with the standards specified in Code of Federal Regulations Title 45, Subtitle A, Part 75, Subpart D, as such standards are appropriate and relate to Atlanta Regional Commission s subgrant contract with the subgrantee. 3. We obtained an understanding of the subgrantee s system to ensure compliance with all conditions of the contract between Atlanta Regional Commission and the subgrantee, which affect the expenditure of subgrant funds, financial transactions and accounts, and financial statements and reports of the subgrantee. The subgrantee s system complies with the conditions of the contract between Atlanta Regional Commission and the subgrantee, which affect the expenditure of subgrant funds, financial transactions and accounts, financial statements and reports of the subgrantee. 4. We performed site visits to the subgrantees listed on page 20. The site visit focused on the subgrantee s cost reporting to the Atlanta Regional Commission and verification of compliance with the contract between Atlanta Regional Commission and the subgrantee related to the Programs. Records considered during the site visit at the subgrantee s office included payroll records, cost reports, budgets, meal report records, transportation logs, case logs, program attendance records, invoices, and cancelled checks. The subgrantee s cost reporting to the Atlanta Regional Commission complies with the contract between Atlanta Regional Commission and the subgrantee. 5. We obtained and reviewed the Single Audit Reports of the subgrantees listed on page 20. The following areas as they specifically relate to the Programs are summarized on the following page: Questioned costs Comments on internal controls over major programs Comments on compliance for major programs Comments made in prior year on internal controls and compliance for major programs Settlement payments based on the audit 20

29 Subgrantee Aging Program Subjected to Single Audit? Questioned Costs Comments on Internal Controls over Major Programs Comments on Compliance for Major Programs Comments Made in Prior Year on Internal Controls and Compliance for Major Programs Settlement Payments Based on the Audit Atlanta Legal Aid Society, Inc. No None None None None None Cherokee County Board of Commissioners No None None None None None Douglas County Board of Commissioners No None None None None None Fayette County Senior Services, Inc. No None None None None None Gwinnett County Board of Commissioners No None None None None None Internal Control Audit Report Definitions: A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance (MW) is a deficiency, or a combination of deficiencies, in internal control over compliance such that there is a reasonable possibility that a material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected on a timely basis. A significant deficiency in internal control over compliance (SD) is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. 21

30 We were not engaged to, and did not, conduct an audit, the objective of which would be an expression of an opinion, on the subgrantees financial management system, procurement system, system of internal controls, or on the subgrantee s cost reporting to the Atlanta Regional Commission. Accordingly, we do not express such an opinion. 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 Members of the Atlanta Regional Commission and others within the entity and is not intended to be and should not be used by anyone other than these specified parties. Kennesaw, Georgia February 1,