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1 OuadAreaComunityActionAgency,Inc Hamond,Louisiana FinancialStatementsWithAuditors'Report AsofandfortheYearsEndedDecember31,20and19 WithSuplementalInformationSchedules ReleaseDate7-/(pC~.c'~/

2 OuadAreaComunityActionAgency,Ine Hamond,Louisiana TableofContents ndependentauditors'report FinancialStatements StatementsofFinancialPosition StatementsofActivities StatementsofCashFlows NotestoFinancialStatements CombiningSchedules CombiningScheduleofFinancialPosition SuplementalInformationSchedulesForGrantsandContractsAnalysis CombiningScheduleofActivities Low-IncomeHomeEnergyAsistanceProgramContractNo FortheContractPeriod:January1,20toDecember31,20 ComunityServicesBlockGrantContractNo.20N028 FortheContractPeriod:January1,20toDecember31,20 WeatherizationAsistanceProgramContractNo FortheContractPeriod:April1,19toMarch31,20 HeadStartGrantNo.06CH0402/09 ChildandAdultCareFodProgram FortheContractPeriod:December1,lg9toNovember30,20 FortheContractPeriod:October1,19toSeptember30,20 FosterGrandparentsProgramContractNo.39W017 FortheContractPeriod:January1,20toDecember31,20 PageNo g 21

3 TableofContents (Continued) _~qeno. RetiredSeniorVolunterProgramContractNo.340W1010 FortheContractPeriod:July1,19toJune30,20 TemporaryEmergencyFodAsistanceProgram ForthePeriod:January1,20toDecember31,20 EmergencyFodandShelterProgram ForthePeriod:January1,20toDecember31,20 TheGovernor'sSafeandDrug-FreProgram FortheContractPeriod:July1,19toJune30,20 AdultEducationProgram ForthePeriod:January1,20toDecember31,20 31 EmergencyShelterGrantsProgram.Ascension ForthePeriod:January1,20toDecember31,20 EmergencyShelterGrantsProgram-Tangipahoa ForthePeriod:January1,20toDecember31,20 MedicaidProgram ForthePeriod:January1,20toDecember31,20 WelfaretoWorkProgramContractNo FortheContractPeriod:January1,20toJune30,20 ScheduleofExpendituresofFederalAwards ReportonComplianceandonInternalControlOverFinancia ReportingBasedonanAuditofFinancialStatements PerformedinAcordanceWithGovernmentAuditingStandards ReportonCompliancewithRequirementsAplicabletoEachMajorProgram andinternalcontrolovercomplianceinacordancewithombcirculara SumaryScheduleofPriorAuditFindings 43 ScheduleofFindingsandQuestionedCosts 43 SumaryScheduleofAuditFindingsForLouisianaLegislativeAuditor 4-45

4 COK&MOREHART 2151A~,VNAVENUE~S IREVEPORT,LOtISIANA7107~P.O.BOX78240~SHREVEPORT,LOUISIANA ~ CertifiedPubUcAcountants 3RAVIS}lMOR[HART,CPA AHJWARI)BAl,CpA VJ(KI:DNOBLE,CPA MI.qONEKItIY,CPA CER]IFIEI)PUBIACACOUNTANTS CIR~IFIEDPUISLICACOUNIAN1S SOCIE1't'OFlOUISIANA AMERICANINSqIUIE ME~dBER ndel]endentauditors'reort TofireBoardofDirectors C1uadAreaComrunityActionAgency,Ine Hamond.Louisiana WehaveauditedtireacompanyingstatementsofinancialpositionofOuadAreaConrmunityActionAgency,Inc.(a nonprofitorganization)asofdecember31,20and19,andtherelatedstatementsofactivitiesandcashflows forthefearsthenended.thesefinancialstatementsaretheresponsibilityetouadareacomunityactionagency, Inc.'smanagement.Ouresponsibilityistoexpresanopiniononthesefinancialstaten]eatsbasedonouraudits. Weconductedourauditsinacordancewithgeneralyaceptedauditingstandardsandthestandardsaplicabletofnancial auditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneraloftheuniledslates.thosestandards requirethatweplarandperformtheaudjlstobtainreasonableasuranceaboutwbelberthefinancialstatementsarefre ofmaterialnistatement.anauditincludesexauining,onatestbasis,evidencesuportingtheamountsandisclosuresinthe financialstatements.anauditalsoincludesasesingtheacountingprinciplesusedandsignificantestimatesmadeby management,aswelasevaluatingtheoveralfinancialstatementpresentation.webelievethatourauditsprovideareasonable basisforouropinion. Inouropinion,thefinancialstatementsreferedtoabovepresentfairly,inalmaterialrespects,tilefinancialpositionofOuad AreaComn~anityActionAgency,Inc.asofDecember31,20and19,andthechangesinitsnetasetsanditscashflows fortheyearsthenendedinconformitywithgeneralyaceptedacountingprinciples. InacordancewithGovernmentAuditingStandards,wehavealsoisuedareportdatedMay1,201onourconsideration ofouadareacomunityactionagency,ine.'sinternalcontroloverfinancialreportingandourtestsofitscompliancewith certainprovisionsoflaws,regulations,contractsandgrants.thatreportisanintegralpartofanauditperformedinacordance withgovernmentauditingstandardsandshouldbereadinconjunctionwiththisreportinconsideringtheresultsofouraudit. OurauditwasperformedforthepurposeoforminganopiniononthebasicfinancialstatementsofQuadAreaComunity ActionAgency,Inc.takenasawhole.Theaeomlranyingscheduleofexpendituresofederalawardsispresentedforpurposes ofaditionalanalysisasrequiredbyu.s.oficeofmanagementandbudgetcirculara-13,auditsofstates,local Governments,andNon-ProfitOrganizations,andisnotarequiredpartofthebasicfinancialstatements.Suchinformationhas bensubjectedtotheauditingproceduresapliedintheauditofthebasicfinancialstatementsand,inouropinion,isfairly stated,inalmaterialrespects,inrelationtothebasicfinancialstatementstakenasawhole.

5 Theacompanyingsuplementalinformationscheduleshownonpages16-19,arepresentedforthepurposeof aditionalanalysisandarenotarequiredpartofthefinancialstatementsofouadareacomunityactionagency,inc. Suchinformationhasbensubjectedtotheauditingproceduresapliedintheauditofthefinancialstatementsand, inouropinion,isfairlystatedinalmaterialrespectsinrelationtothefinancialstatementstakenasawhole. Theacompanyingsuplementalschedules,listedas"SuplementalInformationSchedulesForGrantsandContracts Analysis"inthetableofcontentsandshownonpages21-35,arepresentedforthepurposeofprovidingvarious fundingsourcesofeuadareacomunityactionagency,inc.aditionalindividualgrantandcontractanalysisandare notarequiredpartofthefinancialstatements.theinformationispreparedonaprescribedbasisofthevariousfunding sourcesofquadareacomunityactionagency,inc.,andcertainschedulesarefarperiodsotherthanthe organization'sfiscalyear.theseschedulesarenotpresentedinacordancewithgeneralyaceptedacounting principles.acordingly,theschedulesmentionedpreviouslyonpages21-35arenotintendedtopresentfinancial positionandresultsofoperationsinconformitywithgeneralyaceptedacountingprinciples.suchinformationhas fairlystatedonthebasisofacountingpracticesprescribedbythevariousfundingsources. bensubjectedtotheauditingproceduresapliedintheauditofthefinancialstatementsandinouropiniontheyare CokandMorehart CertifiedPublicAcountants May1,201

6 Asets Curentasets: CashGrantreceivables Othereceivables Duefromotherfunds Propertyandequipment Acumulatedepreciation Netpropertyandequipment LiabilitiesandNetAsets I~uadAreaComunityActionAgency,Inc Hamond,Louisiana StatementsofFinancialPosition December31,20and19 Acountspayable Acruedliabilities Doetotherfunds Curentportionoflong-termdebt Refundableadvances Netasets: Unrestricted: Operating Fixedasets Theacompanyingnotesareanintegralpartofthefinancialstatements ,493 14, , ,142 2,463,795 (458, $2,565,208 4, ,97 321, , ,130 2,452 9,75 2,391 4, ,35 2,389,191 (37,606 2, $2,430, ,48 24, ,405 10, ,915 1, , , , ,252 2,084,432 (67, $2,565,208$2,430,940

7 RevenuesandOtherSuport Contractualrevenue-grants Fesearned Miscelaneousrevenues OuadAreaComunityActionAgency,Inc. Hamond,Louisiana StatementsofActivities FortheYearsEndedDecember31,20and19 Homenergyasistance Comunityservices Weatherizationasistance Headstartprogram ChildNutrition Sumerchildcareservices Fostergrandparentsprogram Retiredseniorvolunterprogram Comoditiesdistribution Netasets,hegirmingofyear Netasets,endofyear Theacompanyingnotesareanintegralpartofthefinancialstatements $3,613,745 9, , ,603 02, ,71 87, ,3 84, ,16 51,091 5,18 35,834 76,829 4,498 79,306 37,690 lo,o 329,423 4,047, , $3,721,438 65, , , , , , ,23 102, ,50 354,897 53,615 89,245 39,850 58,548 2, ,528 24, ,025 3,972,856 (4, $216,252$346,508

8 OperatingActivities OuadAreaComunityActionAgency,Inc. Hamond,Louisiana StatementsofCashFlows FortheYearsEndedDecember31,20and190 Changeinetasets Adjustmentstoreconcilechangeinetasetsto netcashprovidedbyoperatingactivities: Depreciation Losonretirementofpropertyandequipment (Increase)decreaseinoperatingasets: Grantreceivables Othereceivables Increase(decrease)inoperatingliabilities: Acountspayabto Acruedliabilities Refundableadvances Netcashprovidedby(usedin)operatingactivities nvostingactivities Payalentsforpropertyandequipment Netcashusedininvestingactivities FinancingActivities Procedsfromnotespayable Repaymentsoflong-termdebt Netcashprovidedbyfinancingactivities Netincreaseincash Cashasofbeginingofyear Cashasofendofyear Suplementaldisclosures: Cashpaidforinterestwas$12,80in20and$30,548in19 Non-cashinvestingandfinancingtransaction: Acquisitionofvehicle Costofvehicle,netoftrade-in Vehicleloan Acquisitionofproperty Costofproperty Loanproceds Theacompanyingnotesareanintegralpartofthefinancialstatements $(130,256)$(4, , ,347 82,529 (3,053) (8,596) (74,604) (74,604) 143,85 (58,64) 85,241 2,041 92, ,303 5, , ,98 2,34 37,80 21,49 51,287 (51,287) 101,0 (98,373 2,627 72, ,452 30,409 30,409 1,67,685 1,67,85

9 OuadAreaComunityActionAgency,Inc. NotestoFinancialStatements Hamond,Louisiana December31,20and19 (f}sumaryofsignificantacountingpolicies A.NatureofActivities OuadAreaComunityActionAgency,Inc.IGACA)isaprivatenonprofitcorporationincorporatedunderthelaws ofthestateoflouisiana.oacaisgovernedbyaboardofdirectorsfromthediferentparishesthatoaca serves.oacaoperatesasacomunityactionagencyadministeringvariousfederalandstatefundedprograms designedtoprovideasistancetotheporandisadvantagedinthefol]owingparishesoflouisiana:ascension,east Feliciana,WestFeliciana,Livingston,St.Helena,Tangipahoa,andWashington.Thefolowingprograms,withtheir aproximatepercentageoftotalrevenuesindicated,areadministeredbyoaca: HomeEnergyAsistance(23%)-Operatesaprogramdesignedtoasistlowincomehouseholdsinofsetingthe burdenofhighenergycosts.fundingisprovidedbyfederalfundspasedthroughthelouisianadepartmentof SocialServices. ComunityServicesBlockGrant(25%)-Administersprogramsdesignedtoprovideservicesandactivitiesthat wilhaveameasurableimpactoncausesofpovertyinthecomunity.fundingisprovidedbyfederalfundspased throughthelouisianadepartmentoflabor. WeatherizationAsistance(3%)-Weatherizes(insulates)thedwelingsoflow-incomepersons,particularlythe elderlyandhandicapedlow-incomepersons,inordertoaidthosepersonsleastabletoafordhigherenergycosts andtoconservenededenergy.fundingisprovidedbyfederalfundspasedthroughthelouisianadepartmentof SocialServices. HeadStartProgram(2%)-Providescomprehensivearlychildevelopmentfordisadvantagedandhandicaped prescholchildrenandtheirfamilies.fundingisprovidedbyfederalfundsfromtheu.s.departmentofhealthand HumanServices. ChildNutrition(2%)-OperatesaChildandAdultCareFodProgramincordinationwiththeHeadStartProgram andthesumerchildcareprogram.fundingisprovidedbyfederalfundspasedthroughthelouisianadepartment ofeducation. FosterGrandparentsProgram(10%)-Setsuprojectswhichprovideone-on-onehelptochildrenwithspecial nedsorexceptionalnedsinhealth,education,welfareandrelatedsetings.festergrandparentsmusthe low-incomepersonsatleast60yearsofage.fundingisprovidedbyfederalfundsfromtheu.s.agencythe CorporationForNationalService. Continued O

10 QuadAreaComunityActionAgency,Inc. NotestoFinancialStatements December31,20and19 Hamond,Louisiana (Continued) physicalyandmentalyactive.fundingisprovidedbyfederalfundsfromtheu.s.agencythecorporationfor RSVProgram(1%)-Providesoportunitiesforetiredpersonstovoluntertheirservicesinordertoremain NationalService. ComoditiesDistribution(1%)-ProvidesdistributionofU.S.D.A.donatedcomoditiestoeligiblepersonsinthe comunity.fundingisprovidedbyfederalfundspasedthroughthelouisianadepartmentofagricultureand Forestry. comunitytopersonsbasedupontheirunemploymentorpovertystatus.fundingisprovidedbyfederalfundspased EmergencyAsistance(1%)-Providesemergencyfodandshelterinareasofhighnedthrough-outhe throughalocalunitedwayagency. ofdrugsandalcoholuse,thereasonwhydrugsandalcoholareharmful,andwaystoresistpresuretoabusedrugs Drug-FreandliteracyEducation(2%)-Operatesaprograminwhichat-riskyouthwilearnabouthefects andalcohol,andeveloprogramsandactivitiestomethenedsofwelfaretoworkandundereducatednon adolescentadultstudentstohelpreparethemforenteringtheworkforce.fundingisprovidedbyfederalfunds pasedthroughthelouisianadepartmentofeducation. EmergencyShelterGrantsProgram(1%)-Providesfundstometcostsforbuildingrehabilitation, operational/maintenancexpenses,andesentialservicesinconectionwithemergencyshelterofhomelespersons, aswelascostsofeligiblehomelespreventionactivitiesthroughtwoemergencysheltergrantsfundedwithfederal HUDfundspasedthroughtheParishesofAscensionandTangipahoa,StateofLouisiana. MedicaidAplicationServices(1%)-ProvidestheservicetoeligibleindividualsofprocesingtheirMedicaid aplications.fundingisprovidedbyaunitratecontractwiththelouisianadepartmentofhealthandhospitals. WelfaretoWorkProgram(1%)-Provideservicesrelatedtojobreadines,employmentactivities,case management,jobplacement,suportiveservicesandpost-placementservicestonedyindividualswithintheservice deliveryarea.fundingisprovidedbyfederalfundspasedthroughthelouisianadepartmentoflabor. grant/contractoperatedbytheagency,fundingisprovidedbyvariousdonationsandbymanagementand GeneralServices(5%)-Providespaymentofnecesaryagencyexpensesnotspecificalyatributabletoa developmentfesearnedthroughtheoperationofthreapartmentcomplexes. Continued) 7

11 OuadAreaComunityActionAgency,Inc. NotestoFinancialStatements Hamond,Louisiana December31,20and19 (Continued) B.BasisofAcounting ThefinancialstatementsofQACAhavebenpreparedontheacrualbasisofacounting C.BasisofPresentation FinancialstatementpresentationfolowstherecomendationsoftheFinancialAcountingStandardsBoardinits StatementofFinancialAcountingStandards(SFAS)No.17,FinancialStatementsofNot-for-Profit Organizations.UnderSFASNo.17,theOrganizationisrequiredtoreportinformationregardingitsfinancial pes~tionandactivitiesacordingtothreclasesofnetasets:unrestrictednetasets,temporarilyrestrictednet D.incomeTaxes asets,andpermanentlyrestrictednetasets. OACAisanonprofitcorporationandisexemptfromstateandfederalincometaxesunderSection501(c)(3)of theinternalrevenuecode.however,incomefromcertainactivitiesnotdirectlyrelatedtoqaca'stax-exempt purposeisubjectotaxationasunrelatedbusinesincome.qacahadnosuchincomeforthisauditperiod. Managementusesestimatesandasumptionsinpreparingfinancialstatements.Thosestimatesandasumptions afecthereportedamountsofasetsandliabilities,thedisclosureofcontingentasetsandliabilities,andreported F.CashandCashEquivalents revenuesandexpenses.actualresultscouldiferfromthosestimates. ForpurposesoftheStatementofCashFlows,QACAconsidersalunrestrictedhighlyliquidinvestmentswithan initialmaturityofthremonthsorlestobecashequivalents.qacahadnocashequivalentsduring20or 19. G.PropertyandEquipment Acquisitionsofbuildings,equipment,andimprovementsinexcesof$50andalexpendituresforepairș maintenance,andbetermentsthatmaterialyprolongtheusefulivesofasetsarecapitalized.capitalizedasets Continued 8

12 OuadAreaComunityActionAgency,Inc. NotestoFinancialStatements Hamond,Louisiana December31,20and19 (Continued) arestatedatcostor,ifdonated,atheaproximatefairvalueathedateofdonation.depreciationiscomputed usingthestraight-linemethodoverthestimatedusefulifeofeachaset. TheFederalGovernmenthasareversionaryinterestinpropertypurchasedwithfederalfunds;itsdispositionaswel astheownershipofanyprocedstherefromisubjectofederalregulations.theuseofasetspurchasedwith federalfundsislimitedtothepurposesintendedbythefundingagency. H.RevenueandSuport Contributionsreceivedarerecordedasunrestricted,temporargyrestricted,orpermanentlyrestrictedsuport, dependingonthexistenceand/ornatureofanydonorestrictions.contractualgrantrevenueisreportedas unrestrictedsuportduetotherestrictionsplacedonthosefundsbythefundingsourcesbeingmetinthesame reportingperiodastherevenueisearned. Suporthatisrestrictedbythedonorisreportedasanincreaseinunrestrictednetasetsiftherestrictionexpires inthereportingperiodinwhichthesuportisrecognized.alotherdonor-restrictedsuportisreportedasan increaseintemporarilyorpermanentlyrestrictednetasets,dependingonthenatureoftherestriction.whena restrictionexpires(thatis,whenastipulatedtimerestrictionendsorpurposerestrictionisacomplished), temporarilyrestrictednetasetsarereclasifiedtounrestrictednetasetsandreportedinthestatementof Activitiesasnetasetsreleasedfromrestrictions. rhecostsofprovidingthevariousprogramsandactivitieshavebensumarizedonafunctionalbasisinthe statementofactivities.acordingly,certaincostshavebenalocatedamongtheprogramsandsuportingservices benefited. 2)ConcentrationsofCreditRisk OACAmaintainsitstemporarycashinvestmentswithfinancialinstitutionsthatareinsuredbytheFDICupto $10,0ateachbank.AtDecember31,20and19therewerenoamountsthatwerenotFDICinsuredor colateralizedbypledgedsecurities. Concentrationsofcreditriskwithrespectograntsreceivablewerelimiteduetothebalancebeingcomprisedof amountsduefromgovernmentalagenciesundercontractualterms.asofdecember31,20and19,oacahad nosignificantconcentrationsofcreditriskinrelationtograntsreceivable. Continued 9

13 3)GrantsReceivable OuadAreaComunityActionAgency,Inc Hamond,Louisiana NotestoFinancialStatements December31,20and19 (Continued) Variousfundingsourcesprovidereimbursementofalowablecostsundercontractsoragrements.Thesebalances representamountsduefromthefundingsourcesatdecember31,20and19,butnotreceiveduntilafterthatdate. 4)DueToandDueFromOtherFunds Fund Unrestricted MedicaidAplicationServices RestrictedFunds: ChildandAdultCareFodProgram WeatherizationAsistance Self-HelpHousing SumerChildCare Drug-FreandLiteracyEducation EmergencyShelterGrantsProgram HomeEnergyAsistance ComunityServices HeadStartProgram-duefrom ChildandAdultCareFodProgram 5)RefundableAdvances 20 DueFrom OtherFunds $318, $321,218 DueTo OtherFunds $124, ,507 38, ,218 DueFrom19 OtherFunds $204,704 10,053 10,0 $24,757 DueTo OtherFunds $87, ,490 20, OACArecordsfederalfundsreceivedinexcesofexpendituresasarefundableadvanceuntiltheyarexpendedforthe purposeofthecontractoruntilthefundsarereturnedtotheapropriatefundingsource. 6)UnrestrictedOperatingNetAsets UnrestrictedoperatingnetasetsatDecember31,20and19,aredetailedbyindividualprogramasfolows EmergencyShelterGrantsProgram MedicaidAplicationServices GeneralServices Continued $(6,316) (13,359) _(67,734) $_(187,409) 19 $(3,402 (8,690 4,942 $(67,156

14 (7)PropertyandEquipment OuadAreaComunityActionAgency,Inc Hamond,Louisiana NotestoFinancialStatements December31,20and19 (Continued) AnanalysisofthepropertyandequipmentatDecember31,20isasfolows BuildingsandImprovements LandFurnitureandequipment Vehicles Acumulatedepreciation Netinvestmentinplant Estimated Depreciable Life 20-30years 5-7years 5years Purchased With Federal Funds $082,251$ 31,50 273,152 97,19 (370,625) $713,397 DepreciationexpensefortheyearendedDecember31,20was$121,12 AnanalysisofthepropertyandequipmentatDecember31,19isasfolows BuildingsandImprovements LandFurnitureandequipment Vehicles Acumulatedepreciation Netinvestmentinplant Estimated Depreciable Life 20-30years 5-7years 5years $682,251 31,50 259,618 97,19 (30,143) 81,325 37,250 34,364 86,834 (8,104 $ $81, ,50 15,046 80,834 (37,463) Total $1,503, , , ,953 (458,729) $2,05,06 Total $1,563, ,0 274,62 17,953 (37,60 $70,34391,281,242$2,051,585 DepreciationexpensefortheyearendedDecember31,19was$91,303 Continued 1

15 OuadAreaComunityActionAgency,Inc. NotestoFinancialStatements Hamond,Louisiana December31,20and19 (Continued) 8)Long.termDebt Long-termdebtatDecember31,20and19consistedofthefolowing: Notepayabletoabanf,dueinmonthly instalmentsof$327.42includinginterest at7.50%,securedbyavehicle;final paymentdueaugust20,201 3,161 6,134 Notepayabletoabank,dueinmonthly instalmentsof$579.59includinginterest at8.65%,securedbyavehicle;final paymentduejanuary,202 Notepayabletoavendor,dueinmonthly 8,17 13,183 instalmentsof$645.45includinginterest at.9%,securedbyavehicle;final paymentduejuly,203 19,71 26,67 instalmentsof$2,58.70includinginterest Notepayabletoabank,dueinmonthly mortgagenote;finalpaymentdueaugust,202 at8.75%,securedbyapledgeofcolateral 186,9 19,914 Notepayabletoabank,dueinmonthly instalmentsof$3,021.06includinginterest at8.75%,securedbybuilding;finalpayment duemarch, ,376 Notepayabletoabank,dueinmonthly instalmentsof$10,26.2dincludinginterest at8.0%,securedbyrealestage;finalpayment dueoctober,204.leanisalsoguarantedby!.heu.s.departmentofagriculturefor$1,080,0 underaloanoteguarante. 1,19,3281,20,638 Continued 12

16 OuadAreaComunityActionAgency,Inc. NotestoFinancialStatements December31,20and19 Hamond,Louisiana (Continued) Notepayabletoabank,dueinmonthlyinstalments of$1,317.45,includinginterestat9.75%;secured byrealestate;finalpaymentduejune,205 Notepayabletoabank,interestof9.0%;principaldue 97, ,0 ondemand;unsecured TotalDebt 125,05 Lescurentinstalmentsonlong-termdebt 1,824,162 Non-curentportionoflong-termdebt _(217,36 1,738,92 Aproximatematuritiesoflong-termdebtaresumarizedasfolows: ~,606,826 $ (181,405) FortheYearEnding December31, Aproximate Amount $217, , , ~ 1,15,734, 824,162 67,10Z nterestexpenseonthesenotesfortheyearsendedoecember31,20and19was$141,71and$30,548 9)RetirementObligations employesiscontributedtointerestearningacountsormutualfunds.thefundsareinthemploye'snameupon OACAparticipatesinataxdeferedthriftretirementplanwherebyanamountupto5%ofthesalaryofeligible funding.theamountscontributedfortheyearsendeddecember31,20and19were$63,30and$63,94. 10)ContractualRevenue-Grants grantsintheamountof$3,613,745and$3,721,438,respectively.thecontinuedexistenceofthesefundsisbased DuringtheyearendedDecember31,209and19,OACAreceivedcontractualrevenuefromfederalandstate onanualcontractrenewalswithvariousfundingsources. Continued)

17 OuadAreaComunityActionAgency,Inc. NotestoFinancialStatements December31,20and190 Hamond,Louisiana (Continued) Theagencyleasescertainbuildingsandequipmentunderoperatingleases.Therearenopurchaseoptionsorenewal termscontainedintheseleases.theycaneachberenewedbasedonthemutualagrementofbothparties.rental costsontheseitemsfortheyearsendeddecember31,20and19,wereasfolows: Buildings 20 Equipment $80,93 _27,012 $79,585 $108,05 $950,~7~ 19 15A~_86 Therearenocomitmentsunderleaseagrementshavingleasetermsinexcesofoneyear 12)ComoditiesDistribution Thexpenseshownascomoditiesdistributionrepresentcertaincoststodistributethecomodities.Thevalue ofthecomoditiesdistributedwasaproximately$253,898duringjanuary1,20throughdecember31,20 and$476,91duringjanuary1,19throughdecember31,109.thevalueofthecomoditiesdistributedisnot reflectedintheacompanyingfinancialstatements. 13)PartnershipInvestments OACAservesastheManagingGeneralPartnerforLivingstonHousing194Partners,aLouisianaPartnershipin Cemendam,organizedandoperatedfortheconstruction,ownershipandmanagementofaforty-twounitapartment complexinlivingston,louisianaknownascedarridgeapartments;permanentfinancingprovidedwithfundsfrom thehomeafordablerentalhousingprogramthroughregulatoryagrementswithlouisianahousingfinance Agency. QACAservesastheManagingGeneralPartnerforHamondHousing194Partners,aLouisianaPartnershipin Comendam,organizedandoperatedfortheconstruction,ownershipandmanagementofaforty-eightunit apartmentcomplexinhamond,louisianaknownashamondsqubreapartments;permanentfinancingprovided withfundsfromthehomeafordablerentalhousingprogramthroughregulatoryagrementswithlouisianahousing FinanceAgency. Continued 14

18 OuadAreaComunityActionAgency,Ine NotestoFinancialStatements December31,20and19 Hamond,Louisiana (Continued) QACAservesastheManagingGeneralPartnerforJacksonPlaceApartments,aLouisianaPartnershipin Comendom,organizedandoperatedfortheconstruction,ownershipandmanagementofafortyunitapartment complexinjackson,louisianaknownasjacksonplaceapartments;permanentfinancingprovidedwithfundsfrom thehomeafordablerentalhousingprogramthroughregulatoryagrementswithlouisianahousingfinancing Agency. OACAenteredintoManagementSub-ContractswithCalhounPropertyManagement,Inc.,inwhichtheywilcomanagealPartnerships.OACA'sownershipercentageofalpartnershipsis.5%.

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23 SuplementalInformationSchedules ForGrantsandContractsAnalysis

24 LowIncomeHomeEnergyAsistanceProgram OuadAreaComunityActionAgency,Inc. Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBalance FortheContractPeriod:January1,20toDecember31,20 ContractNo Actual Actual Budget (Over] Under Budget Contractrevenue $ Administrative Directservices 839,796 62,985$ ,985$ 902,781$902,781$ Fundbalance,beginingJanuary1,20 Fundbatance,endingDecember31,20 21

25 Revenues Expenditures: Administration Salaries Travel Fringebenefits Othersuportcosts ProgramActivities: Salaries Travel Fringebenefits Activities Equipmentpurchases Othersuportcosts Comodityfodandnutrition Totalprogramactivities Fundbalance,January1,20 FundBalance,December31,20 QuadAreaComunityActionAgency,Inc. ComunityServicesBlockGrant ContractNo.20NO026 Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBalance CONTRACTPERIOD:JANUARY1.20TOSEPTEMBER30201 ForthePeriod:January1,209toDecember31, ,380 31,840 24,970 7, , ,20 63, ,562 10,412 17,062 9, ,4 965,172 1,619 5,360 (5,360

26 O.uadAreaComunityActionAgency,Inc. Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBalance WeatherizationAsistanceProgram FortheContractPeriod:April1,19toMarch31,20 ContractNo ~evenuo 1,697 Expenditures: Administration Liabilityinsurance Materials/ProgramSuport Financialaudit 95,504 1,703 1,40 Training/TechnicalAsistance 2,160 Totalexpenditures Fundbalance,April1,19 Fundbalance,March31,20

27 QuadAreaComunityActionAgency,Inc. Hamond,Louisiana HeadStartGrantNo.06CH0402/09 U.S.DepartmentofHealthandHumanServices ScheduleofRevenues,ExpendituresandChangesinFundBalance BudgetandActual FortheContractPeriod:December1,19toNovember30,20 Revenues DepartmentofHealthandHumanServices Grante'scontribution Expenditures: Personel Fringebenefits Travel Suplies Facilities/Construction Other Totalalexpenditures Fundbalance,beginingDecember1,19 Fundbalance,endingNovember30,20 24 Actual Budget 834, ,043, ,42 82,364 2,372 65,837 53,542 10, , , , ,684 1,043,420 53,85 80,924 10,50 30,254 68, ,684 1,043,420$1,043,420 COBalances CurentYear 39,43 (1,40) (1,872) (35,583) 14,938 (5,486)

28 [~uadareacomunityactionagency,inc. ScheduleofRevenues,ExpendituresandChangesinFundBalance ChildandAdultCareFodProgram Hamond,Louisiana FortheContractPeriod:October1,19toSeptember30,20 82, ,460 2,890 5,73 82,413 6,30 Fundbalance,October1,19 Fundbalance,September30,20

29 OuadAreaComunityActionAgency,Inc. Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBatances FosterGrandparentsProgram FortheContractPeriod:January1,20toDecember31,20 ContractNo,39W01/17 Federal Contractrevenue Nonfederalshare 340,530$ Nonfederal $340,530 Tota Staterevenue 340, Personel Fringebenefits 63,943 Travel 8,80 63,943 Equipment Suplies 3, , ,834 RentContractual 1,572 Comunications 1, , ,39 1, ,505 2,750 2, ,904 Totalvoluntersuportexpenses Volunterstipends Voluntertravel 25, Volunter'recognition 34,014 2, Volunterother 1,928 4, ,084 8,484 2,435 4,012 8, Totalvolunterexpenses ,628 2,08 286, ,317 Excesrevenues(expenditures (7,159 Fundbalance,January1,20 7,159 (7,159 7,159 Fundbalance,December31,20

30 fluadareacomunityactionagency,inc. RetiredSeniorVolunterProgram ContractNo.340W10/10 Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBalances FortheContractPeriod:July1,19toJune30,20 Nonfederal T~ta{ Contractrevenue Nonfederalshare Inkindcontributions $40,217$ Staterevenue 5,232 $40,217 12, , ,50 57,717 Fringebenefits Travel Personel Audit 3LO ,80 1,683 Suplies Equipment ,20 Spacecosts Comunications ,0550 2,750 Other , Volunteo(travel Totalvoluntersuportexpenses 34, ,41352 Volunterother 5, Totalvolunterexpanses , , ,397 12,530 40,217 17,50 57,717 Fund5alance,July1,19 Fundbalance,June30,20

31 TemporaryEmergencyFodAsistanceProgram euadareacomunityactionagency,inc. Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBalance ComoditiesDistribution ForthePeriod:January1,20toDecember31,20 Revenue Salaries Fringebenefits Fundbalance,January1,20 Fundbalance,December31,20 5,18 5,18 48,064 7,

32 QuadAreaComunityActionAgency,Inc. Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBalance EmergencyFodandShelterProgram ForthePeriod:January1,20toDecember31,20 FEMA Revenue: $ 35,834 Administrative Asistance 35, Fundbalance,January1,20 Fundbalance,December31,20

33 QuadAreaComunityActionAgency,Inc. ScheduleofRevenues,ExpendituresandChangesinFundBa)ance Hamond,Louisiana FortheContractPeriod:July1,19toJune30,20 TheGovernor'sSafeandDrug-FreProgram Actual Actual Budget (Over) Under Budget $ 38,756 Expenditures: Salaries Fringebenefits 25,871 Other Suplies 3, ,871 Indirectcosts 6,59 3, ,871 8, ,036 1, ,750 41,0 2,24 Fundbalance,beginingJuly1,19 Fundbalance,endifigJune30,20

34 QuadAreaComunityActionAgency,Inc. ScheduleofRevenues,ExpendituresandChangesinFundBalance Hamond,Louisiana ForthePeriod:January1,20toDecember31,20 AdultEducation Revenue Contractrevenue 74,32 42,461 14,367 8,256 74, Fundbalance,January1,20 Fundbalance,December31,20 31

35 OuadAreaComunityActionAgency,Inc. EmergencyShelterGrantsProgram Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBalance ForthePeriod:January1,20toDecember31,20 AscensionParish Revenue 7,51 Expenditures: 7,51 Salaries Operations 4,40 Homelesprevention 4,0 2,919 1,359 3,848 Fundbalance,beginingJanuary1,20 Fundbalance,endingDecember31,20 2,46 6,314

36 Revenue OuadAreaComunityActionAgency,Inc. EmergencyShelterGrantsProgram Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBalance TangipahoaParish ForthePeriod:January1,20toDecember31,20 Totalexpenditures Fundbalance,beginingJanuary1,20 Fundbalance,endingDecember31,20 3, O

37 OuadAreaComunityActionAgency,Inc. ScheduleofRevenues,ExpendituresandChangesinFundBalance Hamond,Louisiana MedicaidProgram ForthePeriod:January1,20toDecember31,20 Revenue: 34,154 Sataries Fringebenefits Travel 52,807 Suplies 7, EquipmentRental/Repair 1,419 l-etephone Space Insurance 2,970 Other 1, ,7626 Excesrevenue(expenditures) Fundbalance,January1, ,64 Fundbalance,December31,20 $(13,359

38 OuadAreaComunityActionAgency,Inc. Hamond,Louisiana ScheduleofRevenues,ExpendituresandChangesinFundBalance WelfaretoWorkProgram FortheContractPeriod:January1,20toJune30,20 ContractNo Actual Budget $ 36,6 Expenditures: Administration ProgramActivities 36,2 1,068 1, $ Fundbalance,January1, FundBalance,June30,

39

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41 c~c~ c~c~ c~c~ c~c~ L

42 COK&MOREHART 215IAWNAVENUE~S[IREVEPOR~,I,OUISIANA7107~P.O.BOX78240~SIREVEPORT,LOUISLgNA CertifiedPublicAcounlants ]KAVISIMOREl]ART,CPA AEDWARDBAL.CPA VICKIDNelIECPA MILTONEKELEY.CPA CERTIFIEDPUm.]CACOUN]AN1S AMERICANINSl]UqE SOCIETYOFLOUISIANA ]XlEMBER CERTIFIEDPU[I.]CAC(?OUN1AN'IS ReportonComplianceandonInternalControlOverFinancia PerformedInAcordanceWithGovernmentAudit~noSt ortin~basedonanauditoffinancialstatenrents TotheBoardofDirectors OuadAreaComunityActionAgency,Inc. WehaveauditedthefinanoialstatementsofOuadAreaConlnunityActionAgency,Inc.asofandfortileyearendedDecember Hamnrond,Louisiana 31,20,audhaveisuedoureporthereondatedMay1,201.Weconductedourauditinacordancewithgeneraly aceptedauditingstandardsandthestandardsaplicabletofinancialauditscontainedingovernmentauditingstaudards, isuedbythecomptrolergeneraloftheunitedstates. Compliance AspartofobtainingreasonableasuranceaboutwhetherOuadAreaComunityActionAgency,luc.'sfinancial statementsarefreofmaterialmistatement,weperfomredtestsofitscompliancewithcertainprovisionsoflaws, regulations,contractsandgrants,noncompliancewithwhichcouldhaveadirectendmaterialefectonthe determinalionofinancialstatementamounts.however,providinganopiniononcompliancewiththoseprovisionswas notanobjectiveofourauditand,acordingly,wedonotexpresuchanopinion."[heresultsofourtestsdisclosed noinstancesofnoncompliancethatarerequiredtobereportedunder~overnlueutauditingstandards. Inplaningandperformingouraudit,weconsideredOuadAreaComunityActionAgency,Inc.'sinternalcontroloverfinancial nternalcontroloverfinancialbeortinu reportinginordertodetermineourauditingproceduresforthepurposeofexpresingouropiniononthefinancialstatements andnotoprovideasuranceontheinternalcontroloverfinancialreporting.ourconsiderationoftheinternalcontrolover financialreportingwouldnotnecesarilydisclosealmatersintheiuternalcontroloverfinancialreportingthatnrigbtbe materialweakneses. Amaterialweaknesisaconditioniuwhicbthedesignoroperationofoneormoreoftheiuternalcontrolcomponentsdoesnot reducetoarelativelylowleveltheriskthatmistatementsinamountsthatwouldbematerialinrelationtothefinancial statementsbeingauditedmayocurandnetbedetectedwithinatimelyperiodbyemployesinthenormalcourseofperforning theirasignedfunctions.wenotednomatersinvolvingtheiuternalcontroloverfinancialreportinganditsoperationthatwe considertobematerialweakneses. 30

43 However,wenotedcertainothermatersinvolvingtheinternalcontroloverfinancialreportingthatwehavereportedtothe managementofouadareacomunityactionagency,inc.,inaseparatemanagementleterdatedmay1,201. Thisreportisintendedsolelyfortheinformationanduseofmanagement,theBoardofDirectorsandfederalawardingagencies andpas-throughentitiesandisnotintendedtobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties. Cok&Morehart CertifiedPublicAcountants May1,201 40

44 COK&MOREHART 12 ~ AWNAVENUE~SHREVEPORT,LOU SIANA7107~P+O,BOX78240~S[REVEPORT,I,OUIS[ANA7[ CertifiedPublicAcountants qravisimor[:iar3,cpa AEl)WARDBAI,CPA VICKI[DNOBLE.CPA MIL3ONEKI/.EY.CPA qc~,al~lt~pui~ltc~cocrntanxs SOCIE3YOFlOUISIANA AMEKICANINSqlTU]E MEMBER CERTIFIEDpUBLICACOUN]AN]S ReorlonComoliaocewithReauirementsAolicahletoEachMaiorProuram andhrternalcontrolovercomnlianceinacordancewitbombcirculara-13 TotheBoardofDirectors OuadAreaComunityActionAgency,Inc. Monroe,Louisiana ~!liance WehaveauditedtirecomplianceofCluadAreaComunityActionAgency,Inc.witbtbetypesofcompliancerequirements describedintireu.s.oficeofmanagementandbudget(omb)circulara.13compliancesuplementbatareaplicableto eacbofitsmajorfederalprogramsfortbeyearendeddecenxber31,20.ouadareacomn~jnityactionagency,luc.'smajor federalprogramsareidentifiedinthesumaryofauditor'sresultsectionoftheacompanyingscheduleofindingsand queslioedcosts.con'oliancewilbtirerequirementsoflaws,regulations,contractsandgrantsaplicabletoeacbofitsmajor federalprogramsistberesponsibilityofouadareacomnruoityactionagency,inc.'smanagement.ouresponsibilityisto expresanopiniononouadareacomunityactionagency,inc.'scompliancebasedonouraudit. Weconductedourauditofcomplianceinacordancewithgeneralyaceptedauditingstandards;thestandardsaplicableto financialaudilscontainedingovernmentauditingstandards,isuedbythecomptrolergeneraloftheunitedstates;andomb CircularA-13,AuditsofStates,LocalGoverlu/lonts,andNon-PwfitOrganizations.ThosestandardsandOMBCircularA-13 requirethatweplanandperformtheaudit'tobtainreasonableasuranceaboutwhethernoncompliancewithtbetypesof compliancerequirementsreferedabovethatcouldhaveadirectandmaterialefectonamajorfederalprogramocured.an auditincludesexamining,anatestbasis,evidenceaboutfluadareacomunityactionagency,inc.'scompliancewiththose requirementsardperformingsuchotherproceduresasweconsiderednecesaryinthecircumstances.webelievethatouraudit providesareasonablebasisforouropinion.ourauditdoesnotprovidealegaldeterminationonouadareaconv'nuoityaction Agency,Inc.'scompliancewiththoserequirements. Inouropinion,DuadAreaComrnunityActionAgency,Inc.complied,inalmaterialrespects,withtherequirementsreferedto abovethatareaplicabletoeachofitsmajorfederalprogramsfortheyearendedbecember31,20. [hemanagementofouadareacomunityactionagency,inc.isresponsibleforestablishingandmaintainingefectiveinternal uternalcontrolovercomnliance controlovercompliancewithrequirementsoflaws,regulations,contracts,andgrantsaplicabletofederalprograms.in planingandperformingouraudit,weconsideredouadareacon'lnunityactionagency,inc.'sinternalcontrolovercompliance witbrequirementsthatcouldbareadirectandmaterialefectonamajorfederalprograminordertodetermineourauditing proceduresforthepurposeofexpresingouropiniononcomplianceardtotestandreportantheinternalcontrolover complianceinacordancewithombcirculara-13.

45 Durconsiderationoftheinternalcontrolovercompliancewouldnotnecesarilydisclosealmatersintheinternalcontrolthat mightbematerialweakneses.amaterialweaknasisaconditioninwhichthedesit]noroperationofoneormoreofthe internalcontrolcomponentsdoesnotreducetoarelativelylowleveltheriskthatnoncompliancewithaplicablerequirements oflaws,regulations,contractsandgrantsthatwouldbematerialinrelationtoamajorfederalprogrambeingauditedmayocur andnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheirasignedfunctions.wenoted nomatersinvolvinginternalcontrolovercomplianceanditsoperationthatweconsidertobematerialweakneses. Thisreportisintendedsolelyfortheinformationanduseofmanagement,theBoardofDirectorsandfederalawardingagencies andpas-throughentitiesandisnotintendedtobeandshouldnotheusedbyanyoneotherthanthesespecifiedparties. Cok&Morehart CertifiedPublicAcountants May1,201 42

46 QuadAreaComunityActionProgram,Inc. Hamond,Louisiana SumaryScheduleofPriorAuditFindings December31,20 TherewerenofindingsorquestionedcostsintheauditfortheyearendedDecember31,19 A.SumaryofAuditResults ScheduleofFindingsandQuestionedCosts December Theauditor'sreportexpresesanunqualifiedopiniononthefinancialstatementsofOuadAreaComunity 2.NoreportableconditionsarereportedintheReportonComplianceandonInternalControlOverFinancial ActionAgency,Inc. ReportingBasedonanAuditofFinancialStatementsPerformedinAcordancewithGovernmentAuditing Standards. NoinstancesofnoncompliancematerialtothefinancialstatementsofOuadAreaComunityActionAgency Inc.werediscloseduringtheaudit. 4.NoreportableconditionsarereportedintheReportonComplianceWithRequirementsAplicabletoEachMajor ProgramandInternalControlOverComplianceinAcordanceWithOMBCircularA.13. Theauditor'sreportoncomplianceforthemajorfederalawardprogramsfar[2uadAreaComunityAction Agency,Inc.expresesanunqualifiedopinion. 6.TherearenoauditfindingsrelativetothemajorfederalawardprogramsforQuadAreaComunityAction Agency,Inc.reportedinPartC.ofthischedule. 7.Theprogramstestedasmajorprogramsincluded:1)HeadStartProgramCFDA#93.60,2)HomeEnergy AsistanceandWeatherizationProgramsCFDA#93.568,and3)ComoditiesProgram,CFDA#10.568and 8.ThethresholdfordistinguishingTypesAandBprogramswas$30, OoadAreaComunityActionAgency,Inc.qualifiesasalow-riskaudite. B.Findings-FinancialStatementsAudit: NONE C.FindingsandQuestionedCosts-MajorFederalProgramsAudit NONE Continued) 43

47 OuadAreaComunityActionAgency,Inc SumaryScheduleofPriorAuditFindings ScheduleforLouisianaLegislativeAuditor Hamond,Louisiana December31,20and19 TherewerenofindingsorquestionedcostsfortheprioryearauditfortheyearendedDecember31,19.There werethremanagementletercomentsfortheprioryearauditfortheyearendeddecember31,19,as folows: CostAlocationPlan Recomendationswereimplemented CreditCards Serelatedcomentincurentyearmanagementleter MedicaidProgramDeficit Serelatedcomentincurentyearmanagementleterelatedtoveraloperatingdeficit

48 CorectiveActionPlanforCurentYearAuditFindings QuadAreaComunityActionAgency,Inc. Hamond,Louisiana ScheduleforLouisianaLegislativeAuditor December31,20and19 TherewerenofindingsorquestionedcostsforthecurentyearauditfortheyearendedDecember31,20.There weretwomanagementletercomentsforthecurentyearauditfortheyearendeddecember31,20,asnoted below:.operatingdeficit Quad'scurentoperationsarenowbudgeted.TheBoardofDirectorswi agencyeverytwomonthsatheiregularboardmeting. CreditCards QuadAreaisinposesionofonecreditcard.Ouadiscontinuingtoimprovedocumentationofthecreditcard andtheuseofthiscardislimitedtotravelandemergencies. 45

49 COK&MOREHART 215 lawnavenue~shreveport,louisiana7107~p.o.box78240~sireveport.louisiana CertifiedPublicAcountants ]RA'~ISIMORElAR],CPA AI)~AKI)B&]L,CI'A VKI[DNOB[E.CPA MlqON[KELEY,CPA CERTIFIEDPUBLICACOUNtANTS MEMBER CFRTIFIEDPUBLICACOUNTAN1S AMERICANINSTIU1E SOCIE]YOFLOUISIANA FAX(318)2-54 ManagementLeter May1,201 WinieSihley,ExecutiveDirector OuadAreaComunityActionAgency,Inc Hamond.Louisiana WehaveauditedtilefinancialstatementsofOuadAreaComunityActionAgency,Inc.,fortileyearendedDecember 31,20,andhaveisuedoureporthereondatedMay1,201.Inplaningandperformingourauditofthefinancial statementsweconsidereditsinternalcontroloverfinancialreportinginordertodetermineourauditiugproceduresfor thepurposeofexpresingouropinionontirefinancialstatementsandnotoprovideasuranceontheinterna[control overfinancialreporting. Duringourauditwenotedcertainmatersinvolvingtheinternalcontroloverfinancialreportingthatarepresentedfor yourconsideration.thiscomentandrecomendationhasbendiscusedwiththeapropriatemembersof management. (1)OperatingDeficit [heagency'soperatingnetasets(deficit)decreasedfrom($67,156)atdecember31,19to($187,409)at December31,20.Werecomendthatheagencyemploybeterbudgetingpracticestoeliminatedeficitspending inthefutureandthatmanagemeutandtireboardofdirectorsmetonaperiodicbasistomonitortireagency'sfinaucial positionandtoformulatefinancialplanstoeliminatethedeficits. Duringouraudit,wenotedthatnumerouschargesweremadeontheagency'screditcards.Itwasdificultodetermine CreditCards thepurposeofthechargesandifadequatesuportingdocumentationexistedforthenumerouscharges.wedidexamine afewbilsin201andnotedfewerchargeswerebeingmade.werecomendthatheagencycontinuetoimprove itsdocumentationofcreditcardchargesanditsmonitoringoftheuseofthecreditcardstoeliminatexcesiveusage.

50 WexpresoursincerethankstothepersonelofQuadAreaComunityActionAgency,Inc.,forthecoperationand asistanceprovidedusduringourexamination.weareavailabletoprovideyouasistanceandconsultationinthe implementationoftheaboverecomendations.thisleterisfurnishedsolelyfortheuseofmanagementandisnoto Cok&Morehart CertifiedPublicAcountants