CLAIBORNEVOLUNTARYCOUNCILONAGING,ING ANUALFINANCIALREPORT JUNE30,196

Transcription

1 CLAIBORNEVOLUNTARYCOUNCILONAGING,ING ANUALFINANCIALREPORT JUNE30,196

2 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC TABLEOFCONTENTS INDEPENDENTAUDITORS'REPORT ExhibitGage INDEPENDENTAUDITORS'REPORTONINTERNALCONTROL i STRUCTUREBASEDONANAUDITOFGENERALPURPOSE FINANCIALSTATEMENTSPERFORMEDINACORDANCE INDEPENDENTAUDITORS~REPORTONTHEINTERNALCONTROL WITHGOVERNMENTAUDITINGSTANDARDS STRUCTUREUSEDINADMINISTERINGFEDERALFINANCIAL INDEPENDENTAUDITORS'REPORTONCOMPLIANCEBASEDON ASISTANCEPROGRAMS ANAUDITOFGENERALPURPOSEFINANCIALSTATEMENTS PERFORMEDINACORDANCEWITHGOVERNMENTAUDITING INDEPENDENTAUDITORS'REPORTONCOMPLIANCEWITH STANDARDS THEGENERALREQUIREMENTSAPLICABLETOFEDERAL INDEPENDENTAUDITORS'REPORTONCOMPLIANCEWITH FINANCIALASISTANCEPROGRAM i0 SPECIFICREQUIREMENTSAPLICABLETONONMAJORFEDERAL GENERALPURPOSEFINANCIALSTATEMENTS ASISTANCEPROGRAMTRANSACTIONS 12 CombinedBalanceShet-AlFundTypesandAcount (COMBINEDSTATEMENTS-OVERVIEW) CombinedStatementofRevenues,Expendituresand Groups StatementofRevenues,ExpendituresandChangesin ChangesinFundBalances-AlGoverilmentalFund 15 Types 16 CombinedStatementofRevenues,Expendituresand FundBalance-Budget(GAPBasis)andActual- StateofLouisianaAct735 NotestoFinancialStatements ChangesinFundBalance-Budget(GAPBasis)and 17 Actual-SpecialRevenueFundTypes 1819

3 CLAIBORNEVOLUNTARYCOUNCILONAGING.INC TABLEOFCONTENTS(contfd) FINANCIALSTATEMENTSOFINDIVIDUALFUNDS GeneralFunds ANDACOUNTCROUPS SchedulePage CombiningBalanceShet SpecialRevenueFunds CombiningStatementofRevenues,Expenditures CombiningBalanceShet andchangesinfundbalances i CombiningStatementofRevenues,Expenditures GeneralFixedAsetsAcountGroup ScheduleofExpenditures-BudgetandActual andchangesinfundbalances OtherSuplementaryInformation StatementofChangesinGeneralFixedAsets 345 CompensationtoBoardMembers QuestionedCosts Findings,Recomendations,andCorectiveActions- CorectiveActionTakenonPriorYearFindings ExitConference CurentYear IndependentAuditors'ReportonScheduleof ScheduleofFederalFinancialAsistance 9i0I

4 MICHAELW.WISE,CPA CARLOSE.MAKTIN,CPA DAVIDW.TIN~.LEY.CPA APROFESIONALACOUNTINGCORPORATION JAMIESON,WISE&MARTIN 601MAINSTRETP.O.BOX897 MINDEN,LOUISIANA (318) FAX(318)37%317 WM.PEARCEJAMIESON.CPA(191) AMERICANINSTITUTEOF SOCIETYOFLOUISIANA HEMBER8 CERTIFIEDPUBLICACOUNTANTS INDEPENDENTAUDITORS'REPORT Wehaveauditedtheacompanyingeneralpurposefinancialstatementsofthe ClaiborneVoluntaryCouncilonAging,Inc.asofandfortheyearendedJune30, 196,aslistedinthetableofcontents.Thesegeneralpurposefinancial statementsaretheresponsibilityoftheclaibornevoluntarycouncilonaging, Inc.,management.Ouresponsibilityistoexpresanopiniononthesegeneral purposefinancialstatementsbasedonouraudit, Weconductedourauditinacordancewithgeneralyaceptedauditingstandards GovernmentAuditingStandardsisuedbytheComptrolerGeneraloftheUnited States;andtheprovisionsoftheOficeofManagementandBudgetCircularA-128, "AuditsofStateandLocalGovernments."Thosestandardsrequirethatweplan andperformtheauditobtainreasonableasuranceaboutwhetherthegeneral purposefinancialstatementsarefreofmaterialmistatement.anaudit includesexamsning,onatestbasis,evidencesuportingtheamountsand disclosuresinthegeneralpurposefinancialstatements.anauditalsoincludes asesingtheacountingprinciplesusedandsignificantestimatesmadeby management,aswelasevaluatingtheoveralgeneralpurposefinancialstatement presentation.webelievethatourauditprovidesareasonablebasisforour opinion. Inouropinion,thegeneralpurposefinancialstatementsreferedtoabove presentfairly,inalmaterialrespects,thefinancialpositionoftheclaiborne VoluntaryCouncilonAging,Ine.asofJune30,196,andtheresultsofits operationsfortheyearthenendedinconformitywithgeneralyacepted acountingprinciples. InacordancewithGovernmentAuditingStandards,wehavealsoisuedareport dateddecember6,196,onoureonsiderationoftheclaibornevoluntarycouncil onaging,inc.'sinternalcontrolstructureandareportdateddecember6,196, onitscompliancewithlawsandregulations.

5 Ouzauditwasconductedforthepurposeoforminganopiniononthegeneral purposefinancialstatementstakenasawhole.thecombiningandindividualfund andacountgroupfinancialstatementsandscheduleslistedinthetableof contentsarepresentedforpurposesofaditionalanalysisandarenotarequired partofthegeneralpurposefinancialstatementsoftheclaibornevoluntary CouncilonAging,Inc.Suchinformationhasbensubjectedtotheauditing preceduresapliedintheauditofthegeneralpurposefinancialstatementsand, inouropinion,isfairlypresentedinalmaterialrespectsinrelationtothe generalpurposefinancialstatementstakenasawhole. Minden,Louisiana December6,196

6 MICHAELW.WISE,CPA CARLOSE.MA~tTIN,CPA DAVIDW.TIN,~;LEY.CFA APROFESIONALACOUNTINGCORPORATION JAMIESON,WISE&MARTIN 601MAINSTRETP.O.BOX897 MINDEN,LOUISIANA (318) FAX(318) WM.PEARCEJAMIESON.CPA(191) AMERICANINSTITUTEOF SOCIETYOFLOUISIANA METERS CERTIFIEDPUBLICACOUNTANTS INDEPENDENTAUDITORS'REPORTONINTERNALCONTROL STRUCTUREBASEDONANAUDITOFGENERALPURPOSE FINANCIALSTATEMENTSPERFORMEDINACORDANCE WITHGOVERNMENTAUDITINGSTANDARDS WehaveauditedthegeneralpurposefinancialstatementsoftheClaiborne VoluntaryCouncilonAging,Inc.,asofandfortheyearendedJune30,196, andhaveisuedoureporthereondateddecember6,196. Weconductedourauditinacordancewith dardsandgovernmentauditinkstandardsgeneralyaceptedauditingstanisuedbythecomptrolergeneral oftheunitedstates.thosestandardsrequirethatweplanandperformthe auditoobtainreasonableasuranceaboutwhetherthegeneralpurpose financialstatementsarefreofmaterialmistatement. ThemanagementoftheClaiborneVoluntaryCouncilonAging,Inc.,is responsibleforestablishingandmaintaininganinternalcontrolstructure. Infulfilingthisresponsibility,estimatesandjudgmentsbymanagementare requiredtoasestheexpectedbenefitsandrelatedcostsofinternal controlstructurepoliciesandprocedures.theobjectivesofaninternal controlstructurearetoprovidemanagementwithreasonable,butnot absolute,asurancethatasetsaresafeguardedagainstlosfromunauthorizeduseordisposition,andthatransactionsareexecutedinacordance withmanagement'sauthorizationandrecordedproperlytopermitthe preparationofgeneralpurposefinancialstatementsinacordancewith generalyaceptedacountingprinciples.becauseofinherentlimitationsin anyinternalcontrolstructure,erorsoriregularitiesmaynevertheles ocurandnotbedetected.also,projectionofanyevaluationofthe structuretofutureperiodsisubjectotheriskthatproceduresmaybecome inadequatebecauseofchangesinconditionsorthathefectivenesofthe designandoperationofpoliciesandproceduresmaydeteriorate. InplaningandperformingourauditofthegeneralpurposefinancialstatementsoftheClaiborneVoluntaryCouncilonAging,Inc.,asofandforthe yearendedjune30,196,weobtainedanunderstandingoftheinternal

7 controlstructure.withrespectotheinternalcontrolstructure,we obtainedanunderstandingofthedesignofrelevantpoliciesandprocedures andwhethertheyhavebenplacedinoperation,andweasesedcontrolrisk inordertodetermineourauditingproceduresforthepurposeofexpresing ouropiniononthegeneralpurposefinancialstatementsandnotoprovidean opinionontheinternalcontrolstructure.acordingly,wedonotexpres suchanopinion. Ourconsiderationoftheinternalcontrolstructurewouldnotnecesarily disclosealmatersintheinternalcontrolstructurethatmightbematerial weaknesesunderstandardsestablishedbytheamericaninstituteofcertified PublicAcountants.Amaterialweaknesisaconditioninwhichthedesign oroperationofoneormoreoftheinternalcontrolstructurelementsdoes notreducetoarelativelylowleveltheriskthaterorsoriregularities intheamountsthatwouldbematerialinrelationtothegeneralpurpose financialstatementsbeingauditedmayocurandnotbedetectedwithina timelyperiodbyemployesinthenormalcourseofperformingtheirasigned functions.wenotednomatersinvo]vingtheinternalcontrolstructureand itsoperationthatweconsidertobematerialweaknesesasdefinedabove. However,wenotedcertainimaterialinstancesinvolvingtheinternalcontrol structureanditsoperationthatwehavereportedtothemanagementofthe ClaiborneVoluntaryCouncilonAging,Inc.intheScheduleofFindings, Recomendations.andCorectiveActions. Thisreportisintendedfortheinformationoftheboardofdirectors, management,louisianagovernor'soficeofelderlyafairs,andthe LegislativeAuditoroftheStateofLouisiana.However,thisreportisa materofp~licrecordanditsdistributionisnotlimited. Minden,Louisiana December6,196

8 APROFESIONALACOUNTINGCORPORATION JAMIESON,WISE&MARTIN 601MAINSTRETP.O.BOX897 MINDEN,LOUISIANA MICHAELW.W]SB,CPA (318) FAX(318) CARLOSE.~ART]N,CPA DAVIDW.TINBLEY.CPA WM.PEARCEJAMIESON.CPA(191) CERTIFIEDPUBLICACOUNTANTS AMERICANINSTITUTEOF SOCIETYOFLOUISIANA METERS INDEPENDENTAUDITORS'REPORTONTHEINTERNAL CONTROLSTRUCTUREUSEDINADMINISTERING FEDERALFINANCIALASISTANCEPROGRAMS WehaveauditedthegeneralpurposefinancialstatementsoftheClaiborne VoluntaryCouncilonAging,Inc.,asofandfortheyearendedJune30,196, andhaveisuedoureporthereondateddecember6,196. Weconductedourauditinacordance dards:governmentauditin~standardswithgeneralyaceptedauditingstanisuedbythecomptrolergeneralof theunitedstates;andoficeofmanagementandbudget(ome)circulara-128, "AuditsofStateandLocalGovernments."ThosestandardsandOMBCircularA- 128requirethatweplanandperformtheauditobtainreasonableasurance aboutwhetherthegeneralpurposefinancialstatementsarefreofmaterial mistatement. InplaningandperformingourauditfortheyearendedJune30,196,we consideredtheinternalcontrolstructureoftheclaibornevoluntarycouncil onaging,inc.,inordertodetermineourauditingproceduresforthepurpose ofexpresingouropiniononthegeneralpurposefinancialstatementsofthe ClaiborneVoluntaryCouncilonAging,Inc.,andtoreportontheinternal controlstructureinacordancewithombcirculara-128.thisreport adresesourconsiderationofinternalcontrolstructurepoliciesand proceduresrelevantocompliancewithrequirementsaplicabletofederal financialasistanceprograms.wehaveadresedinternalcontrolstructure policiesandproceduresrelevanttourauditofthegeneralpurpose financialstatementsinaseparatereportdateddecember6,196. ThemanagementoftheClaiborneVoluntaryCouncilonAging,Inc.,is responsibleforestablishingandmaintaininganinternalcontrolstructure. Infulfilingthisresponsibility,estimatesandjudgmentsbymanagementare requiredtoasestheexpectedbenefitsandrelatedcostsofinternal controlstructurepoliciesandprocedures.theobjectivesofaninternal controlstructurearetoprovidemanagementwithreasonable,butnot absolute,asurancethatasetsaresafeguardedagainstlosfromunauthorizeduseordisposition,andthatransactionsarexecutedinacordance withmanagement'sauthorizationandrecordedproperlytopermitthe

9 preparationofgeneralpurposefinancialstatementsinacordancewith generalyaceptedacountingprinciplesandthatfederalfinancial asistanceprogramsaremanagedincompliancewithaplicablelawsand regulations.becauseofinherentlimitationsinanyinternalcontrol structure,erors,iregularitiesorinstancesofnoncompliancemayneverthelesocurandnotbedetected.also,projectionofanyevaluationofthe structuretofutureperiodsisubjectotheriskthatproceduresmaybecome inadequatebecauseofchangesinconditionsorthathefectivenesofthe designandoperationofpoliciesandproceduresmaydeteriorate. Forthepurposeofthisreport,wehaveclasifiedthesignificantinternal controlstructurepoliciesandproceduresusedinadministeringfederal Politicalactivity Cashmanagement Drug-FreWorkplaceAct Civilrights Administrative Alowablecosts/costprinciples Federalfinancialreports Acountin~A~lJcations Generaledger Cashreceipts Purchasing Budgeting Acountspayable Cashdisbursements Payrol SDecificreouirements Propertyandequipment Typesofservicesalowedornotalowed Eligibility Costalocation Foraloftheinternalcontrolcategorieslistedabove,weobtainedan understandingofthedesignofrelevantpoliciesandproceduresand determinedwhethertheyhavebenplacedinoperation,andweasesed controlrisk. DuringtheyearendedJune30,196,theClaiborneVoluntaryCouncilon Aging,Inc.,hadnomajorfederalfinancialasistanceprogramsandexpended 90.0%ofitstotalfederalfinancialasistanceunderthefolowingnonmajor federalfinancialasistanceprograms: TitleIBAreaAgencyAdministration TitleIBSuportiveService TitleIC-ICongregateMeals TitleIC-2Home-deliveredMeals TitleIDIn-homeServices TitleIFDiseasePreventionandHealthPromotion Ombudsman USDACash-in-lieu-of-comodities

10 Weperformedtestsofcontrols,asrequiredbyOMBCircularA-128,to evaluatethefectivenesofthedesignandoperationofinternalcontrol structurepol~c~esandproceduresthatwehaveconsideredrelevantto preventingordetectingmaterialnoncompliancewithspecificrequirements, generalrequirements,andrequirementsgoverningclaimsforadvancesand reimbursementsandamountsclaimedorusedformatchingthatareaplicable totheaforementionednonmajorprograms.ourprocedureswerelesinscope thanwouldbenecesarytorenderanopinionontheseinternalcontrol structurepoliciesandprocedures.acordingly,wedonotexpresuchan opinion. Ourconsiderationoftheinternalcontrolstructurepoliciesandprocedures usedinadministeringfederalfinancialasistancewouldnotnecesarily disclosealmatersintheinternalcontrolstructurethatmightconstitute materialweaknesesunderstandardsestablishedbytheamericaninstituteof CertifiedPublicAcountants.Amaterialweaknesisaconditioninwhich thedesignoroperationofoneormoreoftheinternalcontrolstructure elementsdoesnotreducetoarelativelylowleveltheriskthat noncompliancewithlawsandregulationsthatwouldbematerialtoafederal financialasistanceprogramayocurandnotbedetectedwithinatimely periodbyemployesinthenormalcourseofperformingtheirasigned functions.wenotednomatersinvolvingtheinternalcontrolstructureand itsoperationsthatweconsidertobematerialweaknesesasdefinedabove. However,wenotedcertainimaterialinstancesinvolvingtheinternalcontrol structureanditsoperationthatwehavereportedtothemanagementofthe ClaiborneVoluntaryCouncilonAging,Inc.intheScheduleofFindings, Recomendations,andCorectiveActions. Thisreportisintendedfortheinformationoftheboardofdirectors, management,louisianagovernor'soficeofelderlyafairs,andthe LegislativeAuditoroftheStateofLouisiana.However,thisreportisa materofpublicrecordanditsdistributionisnotlimited. Minden,Louisiana December6.196

11 APROFESIONALACOUNTINGCORPORATION JAMIESON,WISE&MARTIN 601MAINSTRETP.O.BOX897 MINDEN,LOUISIANA MICHAELW.WISE,CPA CARLOSE.MARTIN,CFA (318) FAX(318)37%317 DAVIDW.TINSLEY.CPA WM.PEARCE3AMIESON,CPA(191 CERTIFIEDPUBLICACOUNTANTS AMERICANINSTITUTEOF SOCIETYOFLOUISIANA METERS CERT/FIEDPUBLICACOUNTANTS FINANCIALSTATEMENTSPERFORMEDINACORDANCEWITH INDEPENDENTAUDITORS'REPORTONCOMPLIANCE BASEDONANAUDITOFGENERALPURPOSE TotheBoardofDirectors ClaiborneVoluntaryCouncilonAging,Inc Homer.Louisiana WehaveauditedthegeneralpurposefinancialstatementsofClaiborneVoluntaryCouncilonAging,Inc.,asofandfortheyearendedJune30,196,and haveisuedoureporthereondateddecember6,196. Weconductedourauditinacordancewith dards,andgovernmentauditin~standardsgeneralyaceptedauditingstanisuedbythecomptrolergeneral oftheunitedstates.thosestandardsrequirethatweplanandperformthe auditoobtainreasonableasuranceaboutwhetherthegeneralpurpose financialstatementsarefreofmaterialmistatement. Compliancewithlaws,regulations,contracts,andgrantsaplicableto ClaiborneVoluntaryCouncilonAging,Inc.,istheresponsibilityofmanagement.Aspartofobtainingreasonableasuranceaboutwhetherthegeneral purposefinancialstatementsarefreofmaterialmistatement,weperformed testsofclaibornevoluntarycouncilonaging,inc.'scompliancewithcertain provisionsoflaws,regulations,contracts,andgrants.however,the objectiveofourauditofthegeneralpurposefinancialstatementswasnoto provideanopiniononoveralcompliancewithsuchprovisions.acordingly, wedonotexpresuchanopinion. Theresults requiredtoofourtestsdisclosednoinstancesofnoncompliancethatare Wenotedcertainimaterialinstancesofnoncompliancethatwehavereported bereportedundergovernmentauditin~standards. tothemanagementoftheclaibornevoluntarycouncilonaging,inc.inthe ScheduleofFindings,Recomendations,andCorectiveActions.

12 Thisreportisintendedfortheinformationoftheboardofdirectors, management,louisianagovernor'soficeofelderlyafairs,andthe LegislativeAuditoroftheStateofLouisiana.However,thisreportisa materofpublicrecordanditsdistributionisnotlimited. Minden,Louisiana December6.i96

13 MICBAELW.WISE,CPA CARLOSE.MARTIN,CPA DAVIDW.TINSLEY.CPA JAMIESON,WISE&MARTIN APROFESIONALACOUNTINGCORPORATION 601MAINSTRETP.O.BOX897 MINDEN,LOUISIANA (318) FAX(318) INDEPENDENTAUDITORS'REPORTONCOMPLIANCE WITHTHEGENERALREQUIREMENTSAPLICABLETO FEDERALFINANCIALASISTANCEPROGRAMS BoardofDirectors ClaiborneVoluntaryCouncilonAging,Inc Homer.Louisiana WM.PEARCEJAMIESON.CPA(191 MEMBERS AMERICANINSTITUTEOF CERTIFIEDPUBLICACOUNTANTS SOCIETYOFLOUISIANA CERTIFIEDPUBLICACOUNTANTS WehaveauditedthegeneralpurposefinancialstatementsofClaiborne VoluntaryCouncilonAging,Inc.,asofandfortheyearendedJune30,196, andhaveisuedoureporthereondateddecember6,196. WehaveapliedprocedurestotestClaiborneVoluntaryCouncilonAging, lnc.'scompliancewiththefolowingrequirementsaplicabletoeachofits federalfinancialasistanceprograms,whichareidentifiedintheschedule offederalfinancialasistance,fortheyearendedjune30,196: Politicalactivity Cashmanagement Drug-FreWorkplaceAct Administrative Civilrights Alowablecosts/costprinciples Federalfinancialreports Ourprocedureswerelimitedtotheaplicableproceduresdescribedinthe OficeofManagementandBudget's"ComplianceSuplementforSingleAuditsof StateandLocalGovernments."Ourproceduresweresubstantialylesin scopethananaudit,theobjectiveofwhichisthexpresionofanopinion onclaibornevoluntarycouncilonaging,inc.'scompliancewiththe requirementslistedintheprecedingparagraph.acordingly,wedonot expresuchanopinion. Withrespectotheitemstested,theresultsofthoseproceduresdisclosed nomaterialinstancesofnoncompliancewith~herequirementslistedinthe secondparagraphofthisreport.withrespectoitemsnotested,nothing cametouratentionthatcausedustobelievethatclaibornevoluntary CouncilonAging,Inc.hadnotcomplied,inalmaterialrespects,withthose requirements.however,theresultsofourproceduresdisclosedimaterial instancesofnoncompliancewiththoserequirements,whicharedescribedin theacompanyingscheduleoffindings,recomendations,andcorective Actions. i0

14 Thisreportisintendedfortheinformationoftheboardofdirectorș management,louisianagovernor'soficeofelderlyafairșandthe LegislativeAuditoroftheStateofLouisiana.However,thisreportisa materofp~)licrecordanditsdistributionisnotlimited. Minden,Louisiana December6.196 I

15 APROFESIONALACOUNTINGCORPORATION JAMIESON,WISE&MARTIN 601MAINSTRETP.O.BOX897 MINDEN,LOUISIANA MICHAELW.WISE,CPA CARLOSE.V~RTIN,CPA (318) FAX~18)37317 DAVIDW.TINSLEY.CPA WM.pEARCEJAMIESON.CPA(191) CERTIFIEDPUBLICACOUNTANTS AMERICANINSTITUTEOF SOCIETYOFLOUISIANA ~MBERS WITHSPECIFICREQUIREMENTSAPLICABLETONONMAJOR FEDERALFINANCIALASISTANCEPROGRAMTRANSACTIONS INDEPENDENTAUDITORS'REPORTONCOMPLIANCE BoardofDirectors ClaiborneVoluntaryCouncilonAging,Inc Homer,Louisiana WehaveauditedthegeneralpurposefinancialstatementsofClaiborne VoluntaryCouncilonAging,Inc.asofandfortheyearendedJune30,196, andhaveisuedoureporthereondateddecember6,196. Inconectionwithourauditofthegeneralpurposefinancialstatementsof ClaiborneVoluntaryCouncilonAging,Inc.,andwithourconsiderationofthe Council'scontrolstructureusedtoadministerfederalfinancialasistance programs,asrequiredbyoficeofmanagementandbudget(omb)circular A-128,"AuditsofStateandLocalGovernments,"weselectedcertain transactionsaplicabletocertainnonmajorfederalfinancialasistance programsfortheyearendedjune30,196.asrequiredbyombcirculara- 128,wehaveperformedauditingprocedurestotestcompliancewiththe requirementsgoverningtypesofservicesalowedornotalowed;eligibility; andcostalocationthatareaplicabletothosetransactions.our proceduresweresubstantialylesinscopethananaudițtheobjectiveof whichisthexpresionofanopiniononthecouncil'scompliancewiththese requirements.acordingly,wedonotexpresuchanopinion. Withrespectotheitemstested,theresultsofthoseproceduresdisclosed nomaterialinstancesofnoncompliancewiththerequirementslistedinthe ])recedingparagraph.withrespectoitemsnotested,nothingcametour atentionthatcausedustobelievethatclaibornevoluntarycouncilon Aging,Ine.hadnotcomplied,inalmaterialrespects,withthoserequirements.However,theresultsofourproceduresdisclosedimaterialinstances ofnoncompliancewiththoserequirements,whicharedescribedinthe acompanyingscheduleoffindings,recomendations,andcorectiveactionṣ 12

16 Thisreportisintendedfortheinformationoftheboardofdirectors, materofp~>lierecordanditsdistributionisnotlimited. management,louisianagovernor'soficeofelderlyafairs,andthe LegislativeAuditoroftheStateofLouisiana.However,thisreportisa Minden,Louisiana December

17 GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW) 14

18 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC. COMBINEDBALANCESHET"ALFUNDTYPESANDACOUNTGROUPS June30,196 WithComparativeTotalsforJune30,195 ASETSCashinbanks Acountsreceivable Prepaidexpenditures Duefromotherfunds Fixedasets Amountobeprovidedfor retirementofgenera[ long-termdebt Iota[asets LIABILITIESANDFUNDEOUITY Liabilities Acountspayable Duetofundingagency Duetotherfunds Notespayable Governmenta FundTvoes Genera[ $ Special Revenue 28,41 1, GeneraG FixedAsets 86,0 $2707, ,0DO Totaliabilities 2701,452 Fundequity Fundbalances-unreserved Investmentingenera[fixed asets Totalfundequity Totaliabilitiesand fundequity 2,175 2,175 30,53 30,53 86,01 86,01 General Totals Long-term(MemorandumOnly) Debt ,527 1,903 2,0 2,DO0 86,01 21,87421~ 21,87~15j.3os 21,874 21,874 7,836 1,86 2,0 ~1s~Z~74 ~3.se6 32,708 86O1 187~Z~09 16,9539,171 3,242 12,893 61,64 7,459 2~ ,693 19,56& 61,64 81,210 Theacompanyingnotesareanintegralpartofthistatement 15 ExhibitA

19 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC. ExhibitB COMBINEDSTATEMENTOFREVENUES,EXPENDITURESANDCHANGESINFUNDBALANCES WithComparativeTotalsfortheYearEndedJune30,195 ALGOVERNMENTALFUNDTYPES YearEndedJune30,196 REVENUES GeneralRevenue Special (MemorandumOnly) Intergovernmental Publicsuport Interest Contractservices $ ,246 Miscelaneous EXPENDITURES Totalrevenue 3,848 20, ,25 19,015 37,876 2,34 2, , ,671 Salaries Fringe Travel Operatingservices Operatingsuplies Caterer-meals Debtservice-principal Debtservice-interest Capitaloutlay 1,28485I , ,686 37,876 49,8 23, ,03 9,063 ].10,81 9,13 5, ,835 16,954 49,407 Othercosts Totalexpenditures 29,072 7,1375,42 1, i ,92245, ,646 29,072 12, ,6 3,623 9,254 Exces(deficiency)ofrevenues OTHERFINANCINGSOURCES(USES) overexpenditures (18,907)8,947(9,960)7,37 Operatingtransfersin Operatingtransfersout Procedsofgeneralong-termdebt (1,36) 23,102 8,150 (21,845)3,18145,102 25,031 (3,181)(45,102) Excesofrevenuesandother sourcesoverexpenditures FUNDBALANCES andotheruses Beginingofyear Endofyear 1,1618,4019,5612,29 Theacompanyingnotesareanintegralpartofthistatement 16

20 ExhibitC STATEMENTOFREVENUES,EXPENDITURESANDCHANGESINFUNDBALANCE CLAIBORNEVOLUNTARYCOUNCILONAGING,INC. BUDGET(GAPBASIS)ANDACTUAL STATEOFLOUISIANACT735 YearEndedJune30,196 REVENUES Budget Actual(Unfavorable) Variance- Favorable Intergovernmental OtherTotalrevenues $1,79 1,79 1, _o0 EXPENDITURES Curentcosts OTHERFINANCINGUSES Excesofrevenuesoverexpenditures (59-3) (43) Operatingtransfersout Excesofrevenuesandother (1,79)(1.3-6) 4-3 sourcesoverexpendituresandotheruses FUNDBALANCE Beginingofyear Endofyear Theacompanyingnotesareanintegralpartofthistatement 17

21 ExhibitD COMBINEDSTATEMENTOFREVENUES,EXPENDITURESANDCHANGESINFUNDBALANCE CLAIBORNEVOLUNTARYCOUNCILONAGING,INC. BUDGET(GAPBASIS)ANDACTUAL-SPECIALREVENUEFUNDTYPES YearEndedJune REVENUES Intergovernmental Publicsuport Interest $189,71 BudgetActual Contractservices ,246 (Unfavorable) Variance- Favorable Miscelaneous EXPENDITURES Totalrevenues , , , ,671 37,876 2,34 (3,065) 3, ,34 6,608 Salaries Fringe Travel 17,062 Operatingservices 9,787 Operatingsuplies 7,670 10,81 Caterer 49,85 9,13 Othercosts 17,694 5,092 Totalexpenditures 256,396 49,073 48,835 6, ,25 16,954 2, ,724 49,407 5,42 1, ,672 (34) (187) Exces(deficiency)ofrevenues overexpenditures (8,3) 8,947 17,280 OTHERFINANCINGSOURCES(USES) Operatingtransfersin Operatingtransfersout Excesofrevenuesandother (12,68) 24,467 (21,845) andotheruses sourcesoverexpenditures 25,031 (9,157) ,687 FUNDBALANCE Beginingofyear Endofyear $21,846 18,40 _~ Theacompanyingnotesareanintegralpartofthistatement 18

22 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June Note1-SumaryofSiKnificantAcountinKPolicies a.reportingentity In1964,theStateofLouisianapasedAct456whichauthorized thecharterofvoluntarycouncilsonagingforthewelfareof theagingpeopleintheirespectiveparishes.chartersare isuedbythelouisianasecretaryofstateuponaprovalbythe Governor'sOficeofElderlyAfairs.TheClaiborneVoluntary CouncilonAging,Inc.isanon-profitcorporationwhichmust complywiththepoliciesandregulationsestablishedbythe Governor'sOficeofElderlyAfairs,thestateagencywhich providesthecouncilwithmostofitsrevenues.thecouncil alsoreceivesrevenuesfromotherfederal,state,andlocal gover~nentagencieswhichmayimposecertainrestrictionsupon howthecouncilcanusethemoneythatheyhaveprovided. TheprimaryfunctionoftheClaiborneVoluntaryCouncilon Aging,Inc.istoimprovethequalityoflifefortheparish's elderlyandtoprovideservicestothelderlyaswelas cordinateandmonitortheservicesofotherlocalagencies servingtheagingpeopleoftheparish.suchservicesinclude providingmeals,nutritionaleducation,informationandreferal services,legalasistance,homemakerservices,operatingsenior centers,andtransportation.aboardofdirectors,consisting ofiivoluntarymembers,governsthecouncil. Forfinancialreportingpurposes,inconformancewithStatement No.14oftheGovernmentalAcountingStandardsBoard,the Councilincludesalfunds,acountgroups,activities,et cetera,thatarewithintheoversightresponsibilityofthe Councilasaseparatespecialpurposegovernment.TheCouncil isnotacomponentunitofanotherprimarygovernmentnordoes ithaveanycomponentunitswhicharerelatedtoit.therefore, thecouncilhaspresenteditsfinancialstatementsasaseparate b.statementpresentation special-purposegovernment. Theacompanyingfinancialstatementsconformtogeneraly aceptedacountingprinciplesforstateandlocalgovernments Thesestatementshavealsoincorporatedanyaplicable requirementsetforthby Units,theindustryauditAuditsofStateandLocalOovernment guideisuedbytheamericaninstitute 19

23 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June Note1-SumaryofSignificantAcountin~Polie~e~ ofcertifiedpublicacountants; FinancialReporting,acounting ElderlyAfairscontractors;and SubsectionVI-Anual (continued) e.fundacounting AuditGuide. manualforgovernor'soficeof thelouisianagovernmental TheacountsoftheCouncilareorganizedonthebasisofunds andacountgroups,eachofwhichisconsideredaseparate acountingentity.theoperationsofeachfundareacounted forwithaseparatesetofself-balancingacountsthatcomprise itsasets,liabilities,fundequity,revenues,andexpenditures.governmentresourcesarealocatedto,andacounted for,inindividualfundsbaseduponthepurposesforwhichthey aretobespentandthemeansbywhichspendingactivitiesare controled.thevariousfundspresentedinthefinancial statementsinthisreportaregroupedasfolows: GovernmentalfundsarethosethroughwhichmostgovernmentalfunctionsoftheCouncilarefinanced.The acquisition,use,andbalancesofthecouncil'sexpendablefinancialresourcesandtherelatedliabilitiesare acountedforthroughgovernmentalfunds.themeasurementfocusisupondeterminationofchangesinfinancial position,ratherthanuponetincomedetermination. ThefolowingaretheCouncil'sgovernmentalfundtypes: GeneralFund_s-TheGeneralFundsarethegeneral operatingfundsofthecouncil.theyareusedto acountforalfinancialresourcesexcepthose requiredtobeacountedforinanotherfund. SpecialRevenueFunds-SpecialRevenueFundsare usedtoacountfortheprocedsofspecificrevenuesources(otherthanspecialasesmentsand majorcapitalprojects)thatarelegalyrestricted toexpendituresforspecifiedpurposes. 20

24 CLAIBORNEVOLUNTARYCOUNCILONAGING,ING NOTESTOFINANCIALSTATEMENTS June Notei-Sumer7ofSiKnificantAcountinEPolicies(continued) d.acountgroups Anacountgroupisafinancialreportingdevicedesignedto provideacountabilityforcertainasetsandliabilitiesthat donotdirectlyafecthefinancialresourcesavailableinany fundandarenotreportedtherein. Theacountingandreportingtreatmentapliedtothefixed asetsandlong-termliabilitiesasociatedwithafundare determinedbyitsmeasurementfocus. GeneralFixedAsets-Fixedasetsusedin governmentalfundtypeoperations(generalfixed asets)areacountedforinthegeneralfixed AsetsAcountGroup,andarerecordedas expendituresinthegovernmentalfundtypeswhen purchased. GeneralLon~-TermDebt-Long-termliabilities expectedtobefinancedfromgovernmentalfundsare acountedforinthegenerallong-termdebtacount Group.TheGeneralLong-TermDebtAcountGroup showsonlythemeasurementofinancialposition andisnotinvolvedwithmeasurementofresultsof e.basisofacounting operations. Theacountingandfinancialreportingtreatmentapliedtoa fundisdeterminedbyitsmeasurementfocus.thegovernmental funds,includingthegeneralandspecialrevenuefunds,are acountedforusingacurentfinancialresourcesmeasurement focus.withthismeasurementfocus,onlycurentasetsand curentliabilitiesaregeneralyincludedonthebalance shet.operatingstatementsofthesefundspresentincreases (revenuesandotherfinancingsources)andecreases (expendituresandotheruses)inetcurentasets. Governmentalfundsaremaintainedonthemodifiedacrualbasis ofacountingwhereinrevenuesarerecognizedintheacounting periodinwhichtheybecomeavailableandmeasurable.expendituresarerecognizedintheacountingperiodinwhichthe liabilityisincured,ifmeasurable. 21

25 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June Notei-SumaryofSi~nificantAcountin~Polieie~ f,transfers (continued) Advancesbetwenfundswhicharenotexpectedtoberepaidare acountedforastransfers.inthosecaseswhererepaymentis expected,theadvancesareacountedforthroughthevarious g.budgetsandbudgetaryacounting duefromanduetoacounts. TheCouncilfolowsthefolowingproceduresinestablishing thebudgetarydatainthesefinancialstatements: a)thedirectorpreparesaproposedbudgetforeachprogram andsubmitsametotheboardofdirectorspriorto thebeginingofeachyear. b) UponadoptionofthevariousprogrambudgetsbytheBoard ofdirectors,thebudgetsareforwardedtothestate c) oflouisiana,oficeofelderlyafairsforaproval. Ifchangestothevariousprogrambudgetsarerecomended bytheoficeofelderlyafairs,thebudgetsare revisedacordinglyandafinalbudgetisadoptedby d) theboardofdirectors. Albudgetaryapropriationslapseathendofeach fiscalyear.anygrantrevenuegeneratedinexcesof expendituresincureduringafiscalyearisreturned totheoficeofelderlyafairsinacordancewith theprovisionsofvariouscontractsenteredintowith e) thatofice. BudgetsfortheGeneralandSpecialRevenuefundsare adoptedonabasisconsistentwithgeneralyacepted acountingprinciples. Thebudgetspresentintheacompanyingfinancialstatements havebenamendedundertheabovemethod. 2

26 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June NoteI-SumaryofSiEnificantAcountin~Policies(continued) h.totalcolumnsofcombinedstatements-overview Totalcolumnsonthecombinedstatements-overviewarecaptioned"memorandumonly"toindicatethatheyarepresented onlytohelpwithfinancialanalysis.datainthesecolumnsdo notpresentfinancialposition,resultsofoperations,or changesinfinancialpositioninconformitywithgeneraly aceptedacountingprinciples.neitherisuchdatacomparabletoaconsolidation.interfundeliminationshavenotben i.fixedasets madeintheagregationofthisdata. Alfixedasetsarestatedathistoricalcostorestimated historicalcostifactualhistoricalcostisnotavailable. Donatedfixedasetsarestatedatheirestimatedfairmarket valueonthedatedonated.nodepreciationhasbenprovided j.comparativedata ongeneralfixedasets. Comparativedatafortheprioryearhasbenpresentedinthe acompanyingfinancialstatementstoprovideanunderstanding ofchangesinthecouncil'sfinancialpositionandoperations. However,comparativedatabyfundtypehasnotbenpresented statementsundulycomplexandificultoread. ineachofthestatementsincetheirinclusionwouldmakethe k.anualandsickleave TheCouncil'sanualandsickleavepolicydoesnotprovidefor thevestingofanualandsickleave. 23

27 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June NoteI-SumaryofSimnifieantAcountinmPolicies i.prepaidexpenditures (continued) TheCouncilhaselectednotoexpenseamountspaidforfuture servicesuntilthoseservicesareconsumedtocomplywiththe costreimbursementermsofitsgrantagrements.prepaid expendituresconsistprimarilyofinsurancepremiumspaidin June,196,forBoardofDirectorLiabilityInsuranceona policyforyearendedjune30,197.thegeneralfundpaid theseinsurancepremiumsintheamountof$1,90andother prepaidexpendituresintheamountof$i0.theprepaid expenditureswererecordedinthefundsforwhichthe expendituresaretobealocated,withanofseting"dueto" GeneralFundtoberepaidintheyearendedJune30,197when m.encumbranceacounting costreimbursementisreceivedundergrantagrements. n.long-termliabilities TheCouncildoesnotusencumbranceacounting Long-termliabilitiesexpectedtobefinancedfromgovernmental fundsareacountedforinthegenerallong-termdebtacount group.principalandinterestpaymentsonlong-term liabilitiesareacountedforinthegeneralfundbecausethe Note2-Fundin~PoliciesandSourcesofFunds Councilintendstousegeneralfundrevenuestopaythem. TheCouncilreceivesitsmoniesthroughvariousmethodsofunding. Mostofthefundsarereceivedonagrantbasis.Underthismethod, fundsarereceivedasnededoronamonthlyorquarterlyalocation ofthetotalbudget(grant)inadvanceoftheactualexpenditure. Thefolowingprogramsarehandledinthismaner:TitleIB, TitleIC-IandC-2,Tit].eD,TitleIF,SeniorCenter,State AlocationFunds(Act735),andOmbudsman.TheUoS.D.A.cash-inlieuofcomoditiesprogramisfundedundertheunitsofservice method.thepersonalcareatendantfundisacontractforservices providedprogramthroughthedepartmentofhealthandhospitals. TheCouncilencouragesandreceivescontributionsfromclientsto helpofsetprogramcosts.thetownofhomerprovidesfundstothe Council.Utilityasistancefundsarealsoprovidedbythe LouisianaAsociationofCouncilsonAgingundertheHelpingHands program. 24

28 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June Note3-GeneralFundBud~et TheCouncilisnotrequiredtoandidnotprepareabudgetforthe GeneralFund.Thecombinedstatementofrevenues,expendituresand changesinfundbalancebudget(gapbasis)andactual-general Note4-AcountsReceivable fundtypeshasthereforebenomited. Includedinacountsreceivableof$1,903atJune30,196,are reimbursementsofexpensesincuredinthefolowingprogramsand amounts: USDA PersonalCareAtendant7.367 $3,85 Note5-In-KindContributions TheCouncilreceivedin-kindcontributionsduringtheyear,primarilyintheformofacilitiesandlabor.Thesecontributionshave notbenreportedandtheofsetingexpenseshavenotbenreported inthefinancialstatements.in-kindcontributionsamountedto $7,38fortheyearendedJune30,196. Note6-IncomeTaxStatus TheCouncil,anon-profitcorporation Note7-LeaseComitments taxesundersection501(c)(3)ofthe InternalRevenueCode. isexemptfromfederalincome TheClaiborneVoluntaryCouncilonAging,Inc.hasaten(i0)year leaseagrementwiththeclaiborneparishpolicejury,forthe buildinghousingtheclaiborneseniorcenterandcentralkitchen, whichexpiresjune9,201.theanualrentalpaymentrequiredby theleaseis$i.0. TheClaiborneVoluntaryCouncilonAging,Inc.alsohasatwentyfour(24)yearleasewiththeVilageofAthens,forthebuilding housingtheathensseniorcenter,whichexpiresdecember31,204 Theanualrentalpaymentis$i.0. 25

29 Note7- CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June (continued) TheClaiborneVoluntaryCouncilonAging,Inc.hasathre-year leasewiththirdcenturyleasingfortheuseofacopymachine.the leasexpiresonmay31,19.theleasecontainsapurchaseoption forfairmarketvalueathendoftheleaseterm.themonthly rentalpaymentis$170. Thefutureminimumpaymentsundertheseoperatingleasesconsistof thefolowing: Yearended June30, Thereafter Total Note8-Chan~esinGeneralFixedAsets Amount $2,042 2,042 1,872 I 3 $5,962 Asumaryofchangesingeneralfixedasetsispresentedbelow Realestate Leaseholdimprovements Furnitureandequipment Computerandperipheral equipment Automobiles Totalgeneralfixed asets Balance JulyI195 $ ,480 7, Balance AditionsDeductionsJune30,196 29, O ~4, ,50 6, ,480 32,393

30 CLAIBORNEVOLUNTARYCOUNCILONACING,INC NOTESTOFINANCIALSTATEMENTS June Note9-CashandCashEQuivalents bearingdemandeposits.understatelaw,thecouncilmaydeposit Cashandcashequivalentsincludedemandepositsandinterest- marketacounts,ortimedepositswithstatebanksorganizedunder fundsindemandeposits,interest-bearingdemandeposits,money Louisianalawandnationalbankshavingprincipaloficesin Louisiana.AtJune30,196,theCouncil'stotalcashandcash equivalents(bokbalance)was$28,527.thesedepositsarestated atcost,whichaproximatesmarket.understatelaw,thesedeposits valueofthepledgedsecuritiesplusthefederaldepositinsurance (ortheresultingbankbalances)mustbesecuredbyfederaldeposit mustataltimesequaltheamountondepositwiththebank.these insuranceorthepledgeofsecuritiesownedbythebank.themarket securitiesareheldinthenameofthepledgingfiscalagentbankin aholdingorcustodialbankthatismutualyaceptabletoboth parties.atjune30,196,thecouncilhad$3,321indeposits (colectedbankbalances).thesedepositsarefulysecuredfrom riskbyfederaldepositinsurance. Notei0-BoardofDirectors MembersoftheBoardofDirectorsoftheClaiborneVoluntaryCouncil onaging,inc.serveinanadvisorycapacityonlyandreceivenoper diemorothercompensationfortheirservices. Thepresentboardiscomposedofthefolowingmembers AdieMalone ArquilaShepherd MaryF.Robinson RoseNewel Vice-Chairperson MiriamHolenshead Secretary-Treasurer TunisCaston LilianCouch DealieSper JoeKichardson DorseyChamp ArthurDrumer Director 27

31 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June Notei-DuetoFundin~A~encv ThisacountrepresentsfundsreceivedfromtheGovernor'sOficeof ElderlyAfairsthathavenotbenspentandwilbereturned.The grosrevenuesforthefolowingfundshavebenpresentednetof theseadvances.thecompositionofthisacountatjune30,196, isasfolows: TitleIB-Administration TitleIB-SuportiveServices TitleIC-I TitleID TitleIF SeniorCenter Total Note12-Litigation $ , $),86 AsofJune30,196,theCouncilisnotinvolvedinlitigation Note13-InterfundTransfers Operatingtransfersinandoutarelistedbyfundfortheyearended June30.196: GeneralFunds GeneralFund Act735 Totalgeneralfunds SpecialRevenueFunds: TitleIB-S TitleIC-I TitleIC-2 SeniorCenter Ombudsman USDA Personalcareatendant OEAMiscelaneousGrant Totalspecialrevenue funds Totalalfunds 28 Operating TransfersOperating Transfers In Out 8,150 8,150 6,873 16, ,031 $3.181 $Ii,36 i,36 4,641 4, ,0 4,50 21,845 $3.181

32 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June Note14-InterfundLoans BecausetheCounciloperatesmostofitsprogramsundercost reimbursementypegrants,ithastopayforcostsusingitsgeneral Fundmoneyandthenrequestreimbursementfortheadvancedcosts underthegrantprograms.suchadvancescreateshort-terminterfund loans.asumaryoftheseinterfundloansatjune30,196,wereas folows: DueFrom Dueto OtherFundsOtherFunds GeneralFund Special Title Title Title Title Title Revenue IB- IB- IC-I IC-2 ID Funds: AServices Totalspecialrevenuefunds Totalalfunds Note15-Chan~esinGeneralLone-TermDebt $2,0 $ ,0 $2,0Q ThefolowingisasumaryoftransactionsrelatingtotheCouncil's generalong-termdebtfortheyearendedjune30,196: Notepayable,Julyi,195 Aditions Payments Notepayable,June30,196 23,102 1,28 OnMarch14,196,theClaiborneVoluntaryCoucilonAging,Inc. borowed$23,102atarateof8.5%.thefirstpaymentwasdueapril 15,196withalsubsequentpaymentsdueonthesamedayofeach monthfolowing.thefinalpaymentisdueonmarch15,20.this noteisecuredbythetwo196fordaerostarvanspurchasedwith theprocedsofthenote. 29

33 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC NOTESTOFINANCIALSTATEMENTS June Note15-Chan~esGeneralLonE-TermDeb~(continued) TheanualrequirementstoamortizethedebtoutstandingasofJune 30,196,includinginterestpaymentsof$3,734areasfolows: Yearended June $6,852 Amount Total 20 5,052 30

34

35 GENERALFUNDS GENERALFUND Fundusedtoacountforevenuesgeneratedandexpendituresincuredin suplementingvariousmealpreparationactivitiesandservicesprovidedby thecouncil.aditionaly,thisfundisusedtoacountforvarious recreationalactivities,primarilytrips,whicharepaidforbythe participants. STATEOFLOUISIANACT735 FundusedtoacountforgrantawardsundercontractwiththeStateof LouisianaOficeofElderlyAfairsandexpendituresincuredtoenhance anyandalprogramsoperatedbythecouncil. 32

36 Schedulei CLAIBORNEVOLUNTARYCOUNCILONAGING,INC COMBININGBALANCESHET GENERALFUNDS June ASETS Cashinbank Acountsreceivable Duefromotherfunds Totalasets LIABILITIESANDFUNDEQUITY Liabilities- Acountspayable Duetotherfunds Totaliabilities Fundbalances Unreserved Totaliabilitiesand fundequity GeneralLouisiana.FundAct735 Stateof Totals $ ,0 2,o $ ,175 2,175 $2.45 Theacompanyingnotesareanintegralpartofthistatement 3

37 Schedule2 COMBININGSTATEMENTOFREVENUES,EXPENDITURES CLAIBORNEVOLUNTARYCOUNCILONAGING,INC. ANDCHANGESINFUNDBALANCES GENERALFUNDS FortheYearEndedJune REVENUES GeneralLouisiana Intergovernmental: Fund Stateof Act735Totals Publicsuport OficeofElderlyAfairs Other TownofHomer 1,79 1,79 EXPENDITURES Totalrevenues 7, ,20 2,18 1,929 19,015 3,848 Curentcosts Debtservice-principal Debtservice-interest 6,54 Capitaloutlay 1, ,137 Totalexpenditures 29,072 1, , ,072 Exces(deficiency)ofrevenues 37,92 OTHERFINANCINGSOURCES(USES) overexpenditures (30,243)1,36(18,907) Operatingtransfersin Operatingtransfersout Procedsofgeneralong-termdebt Exces(deficiency)ofrevenuesand 23,102 8,150 (1,36) (i,36) 23,102 8,150 othersourcesoverexpenditures FUNDBALANCES andotheruses 1, Beginingofyear Endofyear $2,175 1,16 1,16 Theacompanyingnotesareanintegralpartofthistatement

38 SPECIALREVENUEFUNDS FundsusedtoacountforgrantawardsreceivedundercontractwiththeState TITLEIBFUNDS oflouisianaoficeofelderlyafairs,programincomegeneratedandexpendituresincuredinprovidingvariousocialservicestothelderlyof ClaiborneParish.Louisiana FundusedtoacountforgrantawardsreceivedundercontractwiththeState ṪITLEIlC-IFUND oflouisianaoficeofelderlyafairs,programincomegeneratedandexpendituresincuredinprovidingcongregatemealstothelderlyofclaiborne Parish.Louisiana. FundusedtoacountforgrantawardsundercontractwiththeStateof TITLEIC-2FUND LouisianaOficeofElderlyAfairs,programincomegeneratedandexpenditures incuredinprovidinghome-deliveredmealstothelderlyin ClaiborneParish.Louisiana. FundusedtoacountforgrantawardsundercontractwiththeStateof TITLEIDFUND LouisianaOficeofElderlyAfairs,programincomegeneratedandexpenditures Louisiana. incuredinprovidingin-homeservicestothelderlyinclaiborneparish, FundsusedtoacountforgrantawardsundercontractwiththeStateof TITLEIFUND LouisianaOficeofElderlyAfairs,programincomegeneratedandexpenditures incuredinprovidingdiseasepreventionandhealthpromotionservicestothe elderlyinclaiborneparish,louisiana. FundusedtoacountforUSDAcash-in-lieu-of-comoditiesfundsreceivedunder USDAFUND contractwiththestateoflouisianaoficeofelderlyafairsforthe provisionofmealstoeligibleparticipants. FundusedtoacountforalotmentsreceivedfromtheStateofLouisiana AUDITFUND OficeofElderlyAfairsandesignatedfortheprovisionofafinancial audit. 35

39 SPECIALREVENUEFUNDS(Continued) FundusedtoacountforgrantawardsundercontractwiththeStateof SENIORCENTERFUND LouisianaOficeofElderlyAfairs,programincomegeneratedandexpenditures incuredinprovidingrecreationalandeducationalservicesforthebenefitof thelderlylocatedthroughoutclaiborneparish,louisiana. FundusedtoacountforgrantawardsreceivedundercontractwiththeState OMBUDSMAN oflouisianaoficeofelderlyafairs,programincomegeneratedandexpendituresincuredinprovidinganadvocateofresidentsoflong-termcare facilities. FundusedtoacountforevenuesreceivedfromLouisianaPowerandLight HELPINGHANDSFUND CompanythroughtheLouisianaAsociationofCouncilsonAgingandexpendi turesincuredtoaidseniorcitizensinthepaymentofenergybils. Fundsusedtoacountformedicaid MEDICAIDWAIVERPERSONALCAREATENDANT providingin-homepersonalcareto Parish.Louisiana. re-imbursementandexpendituresincuredin thelderly/handicapedinclaiborne 36

40 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC COMBININGBALANCESHET SPECIALREVENUEFUNDS June ASETSCashinbank Acountsreceivable AdministrationServicesC-IC-2 TitleIBTitleIB AreaAsencySuportiveTitleITitleITitleIl Prepaidexpenditures $6?7 D 453 1, LIABILITIESANDFUNDEQUITY 2, ? ~ l_! Liabilities: Acountspayable DuetoOficeofElderlyAfairs Duetotherfunds Fundbalance- Unreserved Totaliabilities $ ~130 1, ,092 2,267 1, ,427 4, _! 54 Totaliabilitiesand fundequity $1.1~! ,2672~4275~34 Theacompanylnsnotesareanintesralpartofthistatement 37

41 Schedule3 PersonalCareTitleIl Atendant 9,860 FUSDACenter Senior 7,367 9, Helping 3,85 OmbudsmanHandsTotal 58 _.~ 39728,41 1,54,2,0 58 _~ i )2,956 _~5_ ,53 39,=~

42 COMBININGSTATEMENTOFREVENUES,EXPENDITURES CLAIBORBEVOLUNTARYCOUNCILONAGING,INC. ANDCHANGESINFUNDBALANCES YearEndedJune SPECIALREVENUEFUNDS RE~NUES AdministrationServicesC-I TitleIlBTitleIB AreaAsencySuportiveTitle1TitleIli~itleI C-2 D Inter~overnmental- Miscelaneous: OficeofElderlyAfairs LAConcilsonAging Publicdonations $14,984 58,5311,304 Clientcontributions Non-prosramincome Interestincome ContractservicesmDept.ofHealth EXFENDITURES andhospitals Salaries Totslrevenues 14_~984 12, Fringe Travel Operatingservices 7,87 Operatingsuplies Caterer ,670 Legal Nutritionconsultant 4, I0,479 3,094 2,68 23,28 1,30& Ombudsmancordinator Othercosts Totalexpenditures 150 2,976 17,468 2,263 1, , ,696 6, OTHERFINANCINGSOURCES(USES Exces(deficiency)of Operatingtransfersin revenuesoverexpenditures 14~98~ ,97~ 230 4,641 16,75 8,940 Operatingtransfersout Exces(deficiency)ofrevenuesand (4,641) FUNDBALANCES othersourcesover Beglningofyear expendituresandotheruses EndofYear Theacompanyln8notesareanintegralpartofthistatement 39

43 TitleI -F USDA Audit Senior CenterOn~oudsmanHandsCareAtendantGrantTotal HelplngPersonalMiscelaneous ,246 1, ~549 21,961 37,876 4,50~ 254,671 20, , , , , , , , (7) 29,92 7, ~593) (8,0 4,50)25,031 21,845) (7 1,

44 CLAIBORNEVOLUNTARY SCHEDULEOF BUDGET YearEnded GENERALFUND Curentcosts Debtservices-principal Debtservice-interest Capitaloutlay Total STATEOFLOUISIANA-ACT735 PCOADiscretionaryExpenditures TransfertoTitleIC-2 TransfertoTitleID TransfertoGeneralFund TransfertoOmbudsman Total TITLEIB-AREAGENCY ADMINISTRATION Salaries Fringe Travel Operatingservices Operatingsuplies Nutritionconsultant Total COUNCILONAGING,INC EXPENDITURES- ANDACTUAL June Schedule5 Budgeted Over(Under) Budgeted Actual Actual ExpendituresExpendituresExpenditures $No Budget Adopted $98169 i~894 $i79 $7, ,029 4,718 1, ,54 1, ,072 37~ , , (6,54) (1,28) (485) (29,072) (37329) (593) 369 (150) 491 (19) 4O Theacompanyingnotesareanintegralpartofthistatement 41

45 Schedule5(continued) CLAIBORNEVOLUNTARYCOUNCILONAGING,1NC SCHEDULEOFEXPENDITURES- BUDGETANDACTUAL YearEndedJune TITLEIB-SUPORTIVE SERVICES Salaries Fringe Travel Operatingservices Operatingsuplies Legal Nutritionconsultant Total TITLEIC-I Salaries Fringe Travel Operatingservices Operatingsuplies Caterer Rawfod Non-edibles Nutritionconsultant TransfertoTitleIC-2 Total TITLEIC-2 Salaries Fringe Travel Operatingservices Operatingsuplies Caterer Rawfod Non-edibles Nutritionconsultant Total Budgeted Over(Under) Budgeted Actual Actual ExpendituresExpeDdituresExpenditures $31,656 2,605 2,478 10,454 3,093 2,519! 31,670 3,094 1,68 10,479 2,976 2, (34) (489) 810 (25) $ ,434 4, , , ,652 5,05978 _~4641 (39) (138) 213 1, (218) (206)40 (4,641) $23,i,i,18, ,538 16, ,28 2,263 1,0 17, ,392 16, Theacompanyingnotesareanintegralpartofthistatement 42 (38) (358) 625 1, (56) 12

46 Schedule5(continued) CLAIBORNEVOLUNTARY SCHEDULEOF YearEnded BUDGET COUNCILONAGING,INC EXPENDITURES- ANDACTUAL June30,196 SENIORCENTER Salaries Fringe Operatingservices Operatingsuplies Transferto]IBSuport TransfertoIlC-2 HELPINGHANDS Total Operatingsezvices USDATransferstoC-2 AUDITOperatingservices-audit PERSONALCAREATENDANT Salaries Fringe Travel Operatingservices Operatingsuplies Other TransfertoGeneralFund Total Budgeted Actual Over(Under) Budgeted ExpendituresExpendituresExpenditures Actual $i0 5 I ,089 4,916 1, , $ , ,347 1,9523 1, (454) 8.o (570) 265 (8,0) Theacompanyingnotesareanintegralpartofthistatement 43

47 Schedule5(continued) CLAIBORNEVOLUNTARYCOUNCILONAGING,INC SCHEDULEOFEXPENDITURES- YearEndedJune BUDGETANDACTUAL TITLEID Expenditures Budgeted Expenditures Actual Over(Under) Budgeted Expenditures Actual Salaries Fringe Travel Operatingservices Operatingsuplies Nutritionconsultant Total $,1,37 $ (18)I043-/273 OEAMISCELANEOUSGRANT TransfertoIBSuport 4,5o _~ Theacompanyingnotesareanintegralpartofthistatement

48 Schedule5(continued) CLAIBORNEVOLUNTARYCOUNCILONAGING,INC SCHEDULEOFEXPENDITURES- YearEndedJune BUDGETANDACTUAL Budgeted OMBUDSMAN Salaries ExpendituresExpendituresExpenditures Budgeted Actual Over(Under) Actual Fringe Travel $589 Operatingservices Operatingsuplies 1,37 48 (8 Ombudsmancordinator Nutritionconsultant Total $45 1,8017 1,80Ii I0 49_I 6 TITLEIF Operatingsuplies $3,14!6 3.13o i~6 Theacompanyingnotesareanintegralpartofthistatement 45

49 GENERALFIXEDASETSACOUNTGROUP Toacountforfixedasetsnotusedinproprietaryfundoperations 46

50 CLAIBORNE~OLUNTAR~ STATEMENTOFCHANGES YearEnded Generalfixedasets,atcost Realproperty Leaseholdimprovements Furnitureandequipment Computerandperipheralequipment Automobiles Totalgeneralfixedasets Investmentingeneralfixedasets TitleIlB-A TitleIB-S Ombudsman TitleIC-I TitleIC-2 SeniorCenter DiscretionaryFund Title~I StateSpecialFunds COASpecialFunds TitleID TitleIG TitleIlIF Totalinvestmentingeneral fixedasets COUNCILONAGING,INO. INGENERALFIXEDASETS June Schedule6 Julyi, June30, 195AditionsDeletions196 29,07! 3,50 6, ,731 12,480 4,07~32,393 3,04 3, ,813 5,204 19,208 7,292 4, , ,04 3, ,813 4,704 19,208 3,715 4, , Theacompanyingnotesareanintegralpartofthistatement 47