1~9~DEC28 AI'III:05 LEGW R. Jef D avis C ouncilon A ging JENNJNG S,LO UISIANA. A N N UA L FINA N C IA L R EPO RT Forthe YearEnded June 30, 1999

Transcription

1 LEGW R.,: ECEIVED TIVE AUDITOR 1~9~DEC28 AI'III:05 FIL~ CO P~ COtji!+,{;~;++:1ti,i:, copy ai'~lt;t,(,e BACK h+ tilt.3 Jef D avis C ouncilon A ging JENNJNG S,LO UISIANA A N N UA L FINA N C IA L R EPO RT Forthe YearEnded June 30, 1999

2 JEFF DAX/IS CO UNCIL O N AG ING JEN N IN G S,LO U ISIA NA TABLE O F CO NTENTS page Num ber ndependenta uditor's Report Statem entoffinancialposition Statem entofactivities Statem entofcash Flow s Notes to the FinancialStatem ent O therinform ation: Auditor's Reporton C om pliance and on InternalControl OverFinancialReporting Based O n An AuditofFinancialStatem ent Perform ed in Accordance W ith G overnm entauditing Standards Auditor's Report on C om pliance W ith Requirem entapplicab{e To Each MajorProgram and InternalControlOverCompliance In Accordance W ith O M B CircularA-133 Schedule offederatawards Schedule offindings and Q uestioned Costs Supplem entary Schedules Schedule A -Schedule ofprogram Expenditures -Budgetto Actual- Contracts with G O EA Schedule B -Schedule ofpriority Services -Title III-Par[B Schedule C -Com parative Schedule ofg eneralfixed Assets and Changes in G eneralfixed Assets

3 G &~ O Fu~ /~ rl C ertified Public A ccountant 310 Beauregard Sulpl,.:r,Louisiana Tel.(337) Fax (337) ndependenta uditor's Report Board ofdirectors JeffDavis Councilon Aging Jennings,Louisiana Ihave audited the accom panying statem entoffinancialposition ofjef Davis Councilon Aging (a nonprofit organization)asofjune 30,1999,and the related statementsofactivitiesand cashflowsforthe yearthen ended These financialstatem ents are the responsibility ofthe Jef Davis C ouncilon Aging's m anagem ent. M y responsibility is to express an opinion or,.~;qese financialstatem ents based on m y audit. Iconducted m y auditin accordance w ith generaly accepted auditing standards and the standards applicable to financialaudits contained in Governm entauditing Standards,issued by the com ptro lerg eneralofthe United States. Those standards require thatiplan and perform the auditto obtain reasonable assurance aboutw hetherthe financialstatem ents are free ofm aterialm isstatem ent.an auditincludes exam ining,on a testbasis,evidence supporting the am ounts and disclosures in the financialstatem ents An auditalso includes assessing the accounting principles used and the significantestim ates m ade by m anagem ent,as waljas evaluating the overa lfinancialstatem entpresentation. Jbelieve thatm y auditprovides e reasonable basis form y opinion. In m y opinion,the financialstatem ents referred to above presentfairly,in a lm aterialrespects,the financial position ofjef Davis Councilon Aging as ofjune 30,1999,and the changes in its netassets and its cash flow s forthe yearthen ended in conform ity w ith genera ly accepted accounting principles. In accordance w ith G overnm enta uditing Standards,Ihave also issued m y reportdated Novem ber29,1999, onmy consideration ofjef Davis Councilon Aging'sinternalcontroloverfinancialreporting and my testsof its com plianoe w ith certain provisions oflaw s,regulations,contracts and grants. The accom panying schedule ofexpenditures offederalawards is presented for purposes ofadditional analysis as required by U.S.O fice ofm anagem entand BudgetC irculara-133,audits ofstates,local G overnm ents,and Non-ProfitO rganizations,end is nota required partofthe basic financialstatem ents.such inform ation has been subjected to the auditing procedures applied in the auditofthe basic financial statem ents and,in m y opinion,is fairly stated,in a lm aterialrespects,in relation to the basic financial statem ents taken as a w hole. C(o-- Novem ber2g,1999

4 J E F F D A V IS C O U N C IL O N A G IN G,IN C. Jen n in gs,l ou isian a ST A T E M E N T O F F IN A N C IA L P O SITIO N Jun e 30, 1999 ASSETS CashandCash Equivalents(Note1) A ccountsand GrantsReceivable inventor),and Prepaid Expenses Properb,andEquipment(Net) TO TAL ASSETS s 66, ,606 20, ,85 LIA BILITIES A ccountspayable and A ccrued Expenses $. 96,675 TO TA L LIA BILITIES N ET A SSETS U nrestricted Tem porarily Restricted (N ote ]1) 484, ,816 TO TAL NET ASSETS TO TA L LIA BILITIES A N D N ET A SSETS $ 789~85 ] The accom panying notes are an integralpartofthese statem ents 3

5 JEF F D A V IS C O U N C IL O N A G IN G,IN C Jennings,L ouisiana ST A T E /~ E N T O F A C TIV IT IES Y ear En ded June 30,1999 U N R EST R IC TED N ET A SSETS Revenue/Support Contributions FederalA w ards Interest State Agencies-O fficeofelderly A ffairs-pcoa & M iscellaneous - O ffice of Elderly A ffairs-seniorcenter LocalSupport G overnm ent N on-g overnm ent United W ay ProjectCare Sundry TO TA L UNRESTRIC TED REV ENUE/SUPPO RT Expeuscs Program Services Em ergency M anagem entfood & Shelter H eadstart Transportation: Section 18 O ther SeniorCenter Child Care and Developm entblock Grant Child and A dultcare Food Program A A A Title IllB Title IllC-I Title II1C-2 Title 111D Title 111F USDA A udit ProjectCare TO TA L PRO G RAM EX PENSES 160, , ,409 27,587 55,597 71,500 28,000 4, ,900,273 12, , ,945 13,855 4, , ,156 24,377 91,915 79, ,356 6,460 4,321 22,104 2,100 4,245 2,308,74 The accom panying notes are an integralpartofthese statem ents 4

6 StatementofActivities(Continued) Supporting Services M anagem ent& G eneral Depreciation 07, TO TA L SUPPO RTING SERV IC ES TO T A L EX PEN SES D EC R EA SE IN U N R ESTR IC TED N ET A SSETS (567,301) TEM PO RAR ILY R ESTR ICTED N ET ASSETS Departm entof SocialServices-Funding forfuture IN C R EA SE IN TEM PO RA R ILY R ESTR IC TED N ET A SSETS 205,929 D EC R EASE IN NET ASSETS N ET A SSETS A T BEG IN N IN G O F Y EA R (361,372) 1,054,548 N ET A SSETS A T EN D O F Y EA R 693,176 The accom panying notes are an integralpartofthese statem ents 5

7 J E F F D A V IS C O U N C IL O N A G IN G,IN C Jen nin gs,l ou isiana ST A T E M E N T O F C A SH FL O W Y ear En dedjune 30,1999 CASH FLO W S FRO M O PERATING ACTIV ITIES Decrease in N eta ssets Adjustmentsto ReconcileIncreseinNetAssetsto NetCash provided by operating activities: Decrease (Increase)in Operating Assets D epreciation Accounts(Grants)Receivable Prepaid Expenses hmrease(decrease)in Operating Liabilities A ccountspayable A ccrued PayrollD eductionspayable ContributionsRestricted forfuture Period Restricted Prom isesto G ive N ET C ASH USED BY O PER ATING A CTIV ITIES NET INCREASE (DECREASE)IN CASH AND CASH EQ UIVALENTS $ (361,372) 51,133 69,634 (329) (26,584) 1, ,268 (85,042) (85,042) BEGINNING CASH AND CASH EQUIVALENTS ENDING CASH AND CASH EQUIVALENTS $ 66,88g The accom panying notes are an integralpartofthese statem ents 6

8 Jef Davis Councilon Aging Jennings,Louisiana Notes to FinancialStatem ents Forthe Yearended June Note 1 -SUM M ARY O F SIG NIFICANT ACCO UNTING PO LICIES N ature ofa ctivities Jef Davis Councilon Aging is a nonprofitcorporation incorporated to strengthen and preserve the dignity ofa lcitizens ofthe parish. The w ork ofthe corporation significantly afects three levels ofcom m unity life: helping the elderly,those needing transportation and children through the Head start Program environm ent. Basis ofaccounting The financialstatem ents have been prepared on the accrualbasis ofaccounting in accordance with genera ly accepted accounting principles. C] Basis ofpresentation Financialstatem entpresentation fo lows the recom m endations ofthe FinancialAccounting Standards Board in itsstatements offinancialaccounting Standards(SFAS)No.117,FinancialStatem ents ofnot-for-profit O rganizations. U ndersfas 117,the O rga~::zation is required to reportinfom.ation regarding its financial position and activities according to three classes ofnetassets:unrestricted neta'.-sets,tem porarily restricted netassets,and perm anently restricted neta:;-ets. D] Cash and Cash Equivalents For purposes ofthe Statem entofcash Flow s,the O rganization considers a lunrestricted highly liquid investm ents w ith an initialm aturity ofthree m onths orless to be cash equivalents. Concentration ofrevenue/support The Organization receives approxim ately 42% ofits annualrevenue from the U.S.Departm entofhealth & H um an Services Head start Program. Donated Property and Equipm ent Donations ofproperty and equipm entare recorded as contributions attheirestim ated fairvalue atthe date ofdonation. Such donations are reported as increases in unrestricted netassets unless the donorhas restricted the donated assetto a specific purpese. Assets donated w ith explicitrestrictions regarding their use and contributions ofcash thatm ustbe used to acquire property and equipm entare reported as restricted contributions.absentdonorstipulations regarding how long those donated assets m ustbe m aintained,the O rganization reports expirations ofdonorrestrictions w hen the donated oracquired assets are placed in serv ice as instructed by the donor. The O rganization reclassifies tem porarily restricted netassets to unrestricted netassets atthattim e. G] Donated Services D onated rentexpended is recorded atthe fairm arketvalue ofthe rent atthe tim e it is received. O ther donated services are recorded attheirfairm arketvalue atthe tim e they are received.

9 [H] Estimates M anagem entuses estim ates and assum ptions in preparing financialstatem ents. Those estim ates and assum ptions afectthe reported am ounts ofassets and liabilities,the disclosure ofcontingentassets and liabilities,and the reported revenuesand expenses.actualresults could diferfrom those estim ates. [I] Income Tax Status The Jef Davis Councilon Aging is exemptfrom federalincome tax undersection 501(c)(3)ofthe Internal Revenue Service Code. However, incom e, if any,from certain activities not directly related to the Organization's tax-exem ptpurpose is subjectto taxation as unrelated business income. In addition,the Organization qualifiesforthe charitable contributiondeduction undersection 170 (b)(1)(a)and has been classified as an organizationthatis nota private foundation undersection 509(a)(2). J] Propertyand Equipment A lacquisitions ofproperty and equipm entin excess of$500 and a lexpenditures forrepairs,m aintenance, renewals,and betterm ents thatm ateria ly prolong the usefullives ofassets are capitalized. Property and equipm entare carried atcostor,ifdonated,atthe approxim ate fairvalue atthe date ofdonation. Fixed assets thathave been acquired by contractw ith the Louisiana Departm entoftransportation and Developm ent and the G O EA are considered to be fixed assets ofthe State and no depreciation is recorded on those assets. Assets in this category are listed atschedule Foralotherassets depreciation is com puted ~,eing prim arily the straight-line m etaod overthe estim ated usefu lives ofthe assets genera ly as fo lows: Furniture and Equipm ent V ehicles Buildings 5 years 3 years 27.5 years A ccounts/g rants Receivable A ccounts receivable atjune 30,1999 are: General $11,000 CAC FP No a lowance fordoubtfulaccounts has been established because m anagem entfeels thatthe entire am ount is co lectible. L] Prom isesto Receive The organization has received a prom ise to receive $205,929 from the State Departm ent ofsocialservice to operate the C hild S um m erfeeding Program. Note 2 -FederalAw ards The organization receives federalaw ards from the fo low ing program s Area Agency/Title III FederalEm ergency M anagem entfood & Shelter C hild and AdultFood Care Program Child Care and Developm entblock G rant Head Star[Program Section RuralTransportation

10 Note -3 LocalSupport/In*kind Support "The organization receives supportfrom the fo low ing localgovernm ents City ofjennings Jefferson Davis Police Jury Jeferson Davis SchoolBoard Tow n ofw elsh Tow n oflake Arthur The organization receives in-kind services and m aterials/supplies as a m atching requirem entforthe Head start program.these are recorded as contributions and expenses based on the fairm arketvalue ofservices received. None 4 -Property and equipm entconsisting ofthe fo low ing Buildings Equipm ent Vehicles Accum ulated Depreciation $2O9, , ,90Z (115,B5~ ~468,028 Note 5 -R ELATED PARTY TRAN SACTIO N None Note 6 -PENSIO N PLA NS The Jef Davis Councilon Aging does nothave 8 pension plan forits em ployees;however,they do participate in the FIC A program. Note T -C O M PENSATED A BSENCES The Jef Davis Councilon Aging accrues a liabi ity forvacation pay in accordance w ith SFAS No.43 how ever,the am ounts are notm aterialand are not recorded in these statem ents. Note 8 -O FF-BALANC E SHEET RISK The Jef Davis Councilon Aging does notengage in of-balance sheetfinancing as defined in FAS Statem ent 105. Note 9 -BANK ACCO UNTS In accordance w ith FAS Statem ent105,the JeffDavis Councilon Aging m aintains a lfunds in one bank. These funds are secured by the FederalDepositInsurance Corporation in the am ountot$100,000. The m onetary assets ofjef D avis C ouncilon Aging does notexceed the insured am ount. Note 10 -ECO NO M IC DEPENDENCY The Jef Davis Councilon Aging receives a substantialam ountofits support from the FederalG overnm ent Renewalofthese grantsare subjectto approvalfrom yearto year.

11 Note 11 -TEM PO RARILY AND PERM ANENTLY RESTRICTED NET ASSETS Assets to be consum ed in the future are recorded as tem porarily restricted assets. They are Child Care and Developm entblock G rant ProjectCare CO A Tours $205,929 1, Note 12 -SUBSEQ UENT EVENTS None

12 O therinform ation

13 Certified Public A ccountant 310 Beauregard Sulphur,Louisiana Tel.(337) Fax (337) Board ofdirectors Jef Davis Councilon Aging Jennings,Louisiana REPO RT O N CO M PLIA NC E A ND O N INTERNA L C O NTRO L O VER FINA NCIA L REPO RTING BA SED O N A N A UDIT O F FINANCIAL STATEM ENTS PERFO RM ED IN A CCO RDA NCE W ITH G OVERNM ENT A UDITING STA NDA RDS Ihave audited the financialstatementsofjef Davis Councilon Aging (a nonprofitorganization)as ofand for the yearended June 30,1999,and have issued m y reportthereon dated Novem ber29,1999. Iconducted m y auditin accordance w ith genera ly accepted auditing standards and the standards applicable to financial audits contained in G overnm entauditing Standards,issued by the Com ptro lerg eneralofthe United States. C om pliance As part ofobtaining reasonable assurance aboutw hetherjeffdavis Councilon Aging's financialstatem ents are free of m aterialm isstatem ent,iperform ed tests of its com pliance with certain provisions of laws, regulations,contracts,and grants,noncom pli:.nee with which could have a directand m aterialeffecton the determ ination offinancialstatem entam ounts. However,providing an opinion on com pliance w ith those provisionswasnotanobjective ofmy audit,and accordingly,ido notexpresssuch an opinion.the results ofm y tests disclosed no instances ofnoncom pliance thatare required to be reported under G overnm ent A uditing Standards. ntem alc ontrolo verfinancialrenortina In planning and perform ing m y audit,iconsidered Jef Davis Councilon Aging's internalcontroloverfinancial reporting in orderto determ ine m y auditing procedures forthe purpose ofexpressing m y opinion on the financialstatem ents and notto provide assurance on the internalcontroloverfinancialreporting. M y consideration ofthe internalcontroloverfinancialreporting would notnecessarily disclose a lm atters in the internalcontroloverfinancialreporting thatm ightbe m aterialweaknesses.a m aterialweakness is a condition in w hich the design oroperation ofone orm ore ofthe internalcontrolcom ponents does notreduce to a relatively low levelthe risk thatm isstatem ents in am ounts thatw ould be m aterialin relation to the financial statem ents being audited m ay occurand notbe detected w ithin a tim ely period by em ployees in the norm al course ofpeflorm in9 theirassigned functions. Inoted no m atters involving the internalcontroloverfinancial reporting and its operation thaticonsiderto be m aterialw eaknesses. This report is intended forthe inform ation ofthe auditcom m ittee,m anagem ent,and federalawarding agencies and pass-through entities. How ever,this reportis a m a terofpublic record and its distribution is not lim ited. Novem ber

14 C ertified Public Accountant 310 Beauregard Sulphur,Louisiana Tel.(337) Fax (337) Board ofdirectors Jef Davis Councilon Aging Jennings, Louisiana REPO RT O N CO M PLIANCE W ITH REQ UIREM ENTS APPLtCABLE TO EACH M AJO R PRO G RAM A ND INTERNAL CO NTRO L OVER CO M PLIANCE IN AGCC 'RDANCE W ITH O M B CIRCULP,R A-133 C om plianc _ e Ihave audited the com pliance ofjef Davis Councilon Aging w ith the types ofcom pliance requ!rem ents described in the U.S.Of3ce ofmanagementand Budget(OMB)CircularA-133 Compfiance Supplementthet are applicable to each ofitsmajorfederalprogramsforthe yearended June 30,1999.JefDavisCouncilon Aging's majorfederalprogramsare identified inthe summaryofauditor's resultssection ofthe accompanying schedule offindings and questioned costs. Com pliance w ith the requirem ents oflaws,regulations,contracts and grants applicable to each ofits majorfederalprograms isthe responsibility ofjefdavis Councilon Aging's m anagem ent. M y responsibility is to express an opinion on Jef Davis Councilon Aging's com pliance based on m y audit. Iconducted m y auditofcom pliance in accord-', ce with genera ly accepted auditing standards,the standards applicable to financialaudits contained in G overnm entauditing Standards,issued by the Com ptro lerg eneral of the United States;and O M B Circular A-133,Audits of States, Local G overn m ents, and Non-Profit Organizations.Those standards and O M B C irculara-133 require thatiplan ana perform an auditto obtain reasonable assurance aboutw hethernoncom pliance w ith the types ofcom pliance requirem ents referred to above thatcould have a directand materialefecton a majorfederalprogram occurred.an auditincludes exam ining,on a testbasis,evidence aboutjeffdavis Councilon Aging's com pliance with those requirem ents and perform ing such otherprocedures as Iconsidernecessary in the circum stances. Ibelieve thatm y audit provides a reasonable basis form y opinion. M y auditdoes notprovide a legaldetermination ofjeffdavis Councilon Aging's com pliance w ith those requirem ents. In m y opinion,jef Davis Councilon Aging com plied,in a lm aterialrespects,w ith the requirem ents referred to above thatare applicable to eachofitsmajorfederalprogramsforthe yearended June 30,1999. nternalc ontrnlo verc om oliance The m anagem entofjef Davis Councilon Aging is responsible forestablishing and m aintaining efective internalcontrolovercom pliance w ith requirem ents oflaws,regulations,contracts and grants applicable to federalprogram s. In the planning and perform ance ofm y audit,iconsidered Jef Davis Councilon Aging's internalcontrolovercom pliance with requirements thatcould have a directand materiale fecton a major federalprogram in orderto determ ine m y auditing procedures forthe purpose ofexpressing m y opinion on com pliance and to testand report on internalcontrolovercom pliance in accordance w ith O M B CircularA-133

15 M y consideration ofthe internalcontrolovercom p]iance would notnecessarily disclose a lm atters in the internalcontrolthatm ightbe m aterialw eaknesses. A m aterialw eakness is a condition in w hich the design oroperation ofone orm ore ofthe internalcontrolcom ponents does notreduce to a relatively low levelthat risk thatnoncom pliance w ith applicable requirem ents oflaws,regulations,contracts and grants thatwould be materialinrelationto a majorfederalprogram beingauditedmayoccurand notbe detected withina timely period by em ployees in the norm alcourse ofperform ing theirassigned functions.inoted no m atters invom ng the internalcontrolovercom pliance and its operation thaticonsiderto be m aterialweaknesses. This reportis Jntended forthe inform ation ofthe auditcom m itee,m anagem entand federalawarding agencies and pass-through entities. However,this reportis a m atterofpublic record and its distribut;on is notlim ited.

16 J E FF D A V IS C O U N C IL O N A G IN G,IN C Je n nin gs,lo uisian a S C H E D U L E O F FE D E R A L FIN A N C IA L A W A R D S Y ear E nde d J une 30,1999 Federal C FD A N um ber Agency Passed-Th ru N um ber A w ard A m ount/ Expenditure Program "Itile U SDA passed through LA D ept.of Education and GOEA Child and A dullf'ood Program N /A $ U.S.Departm entof Health & H um an Services N /A 845,835 H ead Start U.S.D epartm entof Health & H um an Sen,ices Passed through the Louisiana G overnor's O ffice of Elderly A ffairs N utritution Program fortheelderly Title111F -D isease Prevention A rea A gency A dm inistration Title 111Supportive Servicesand SeniorCenter Title IllC-IC ongregate M eals Title1IIC-2 H om e -D elivered M eals Title 111D ForFrailO lderindividuals N/A N /A N /A N /A N /A N /A N /A 22,104 2,732 13,592 46,647 46,741 24, U.S.D epartm entof Transportation Passed through StateD OTD FTA Grant#LA-18X 016 State Project~ Section 531l-RuralTransportation N /A 47,324 FederalEm ergency M anagem enta gency FederalEm ergency M anagem entfood & ShelterProgram s N /A 2.68 U.S.Departm entof Health & H um an Services Passed through the LA D epartm entof SocialServices Child Careand D evelopm entblock Grant N/A 289,429 TO TA L $ 1,454,520 N ote A -BasisofA ccounting -The accom panying Schedule ofexpendituresoffederalaw ardshasbeen prepared using the accrualbasis ofaccounting underg enera ly Accepted Accounting Principles and w hich is the sam e basis ofaccounting used forpresenting the financialstatem ents. 14

17 Certified Public Accountant 310 Beauregard Sulphur,Louisiana Tel.(337) Fax (337) SCHEDULE O F FINDINGS A ND QUESTIONED CO STS YearEnded June 30,1999 Board ofdirectors Jef Davis Councilon Aging Jennings, Louisiana Section I-Sum m ary ofa uditor's Results Type ofauditor's reportissued Unqualified nternalcontroloverfinancialreporting Materialweakness(es)identified? Reportable condition(s)identified not considered to be m aterialw eaknesses? Noncom pliance m aterialto financialstatem ents noted? No None reported No FederalAw ards nternalcontrolovermajorprograms Materialweakness(es)identified? Reportable condition(s)identified not considered to be m aterialw eaknesses? Type ofauditor's report issued on com plianc~ formajorprograms: None reported Unqualified Any auditfindings disclosed thatare requ{red to be reported in accordance with Section.51D(a) CircularA-133?

18 dentiflcationofmajorproc~ram$: CFDA Num ber Do larthreshold used to distinguish betw een type A and B program s: Auditee qualified as low-risk auditee? Nam e offederalprogram Head start $300,000 No Section 1l- FinancialStatem entfindings Section III-FederalAw ard Findings and Q uestioned Costs None None ]6

19 The attached supplem entary schedules are presented forpurposes ofanalysis by the G overnor's O fice of Elderly Afairsand isnota required partoft~.3udit.these scheduleshave b{.'.-nsubjected to the auditing procedures as required forthe auditreport snd are fairly presented in a}lm ateris}respects in relation to the financialstatem ents.

20 ~ched~le A SCHEJDU_LE O~ PRO_GP~A M EX PEN D~TU RE~ -BUDG E1-V~,ACTUA L- CQ N=T~ A Q]'=S A N~D _ G ~ _~TS P_RQ~V_ID~-D~.]'HL~O U_~ H_'[HE LO UICJIA NA G OVERNOR!S _ Q FJEICF~ QE E L D.ERLY~,E _FAJRS J{G QEA) Jef D avis C ouncilon A ging,inc Jennings,Louisiana June PCC)~ -ACT 735 Transfers to otherfunds Title III-B Title II-C (AAA) Title lifc 1 Title II1-C2 Title IlI-D SeniorCenter _ Bud~eL Actua Variance- Favorable (U.[fa,zQrab!ct) (21,799) Totals (21,799) AREA AG ENCY ADM INIS_TP,AT!Q N Salaries Fringe Travel O perating Services O perating Supplies O therc osts 6, ,425 8, ,089 3, ,246 1,253 (8,565) (3,246) 625 4,827 (1,042) Totals (6,254) :I"!]:LE I!I-B SU PPQ I~TIVE SERVICE8 Salaries Fringe Travel O perating Services O perating Supplies O thercosts Fu lservice: Hom em akerserv ices LegalServices 72,495 8,305 8,090 21,486 3, ,330 5,486 4,698 10,672 3,069 7,940..8,7?? 19,165 2,819 3,392 10, (6,7.20) Totals 123,

21 SCH EDU LE_OJ~ P_BO GRA M_E;~P_ENDJ~URES_-J 31JD_G_ET Y$.ACTUA L - CO N]'J~/2,C_TS A ND GB.&N]['_S_P~ROYJDED T_HRQ UGH_T.NS_LOUJSIAN.~ G QYERNOE S O FJ=J6 ~ 0 E ]ELDE RLY A~ FJ~_!R SJ C OJE A) 71TJ-E I1!C-1 Salaries Fringe Travel O perating Services O perating Supplies O thercosts Raw Food Labor/Non-edibles CapitalO utlay Totals TJTLEJ!I.C-2 Salaries Fringe Travel O perating Services O perating Supplies O thercosts M eals: Raw Food CapitalO utlay Totals Jef Davis C ouncilon A ging,inc Jennings,Louisiana Ju JUNE Bu~t.g~t 26,156 2, , _Actual 24,850 5, , , ,698 3,515 9,485 8, ,784 6,966 10,843 4, , ,356 Variance- Favorable (UJ3fayora bje) 306 (2,463) 231 1, (7,838) 0 (7,462) (2,086) (3,451) (1,358) 4,046 (1,352) (9,2o~) 0 (!2,2o6) TI! LE I!!-D Salaries Fringe Travel O perating services Operating supplies O therc osts 5, , ,214 1, ,062 (437) Totals

22 Schedule A (Continued) SGHEI)U~LE~O EJF'R~O _ GRA I~!JZXPjEND~ U.RE$.-_BUDGE]"VS,AC_TUAL - C ON T RA CT E A.ND G[~ _AN]'S~_I~QN }D ED T.H _R OU_G H_TJ~E _ L OU]~IA N A G QVERN OIR'~S Q EF IC E_O_E.ELPJE B LY~A EEAJ~R S~ C_Q E &) TITLE I!-F Salaries Fringe 3"ravel O perating Services O perating Supplies O thercosts Jef D avis C ouncilon A ging,inc Jennings,Louisiana June 30,1999 B_Ltdget Actual 1, , Variance- Favorable (UnfayQrable) 116 (565) 54 4t Totals ~ELNIOR C ENTER Salaries Fringe Travel O perating Serv ices O perating Suplies O thercosts 4, (643) (1,916) (494) (1,286) Totals 4,339 (:4,339) LLS,D.A Transfers to Title IIIC-1 Transferts to Title IllC-2 Totals &UDJT EUND O perating Services Totals 11, , (11,052) (!~,o52) (22,104) 1.44~ G RA ND TO TA L $. 325,917 $ 365,216 S (39,299) 19

23 ~TrI-LE I!I~ ~CH E D U_L E_OE p I~JQ IP,LT~ SE RV~!C E ~ _- A R T_B -_G RA H~ E.O_I~~SU _PP_.O R'['IVE SER VICES Scbedu;e Jef D avis C ouncilon A ging,inc. Jennings,Louisiana Forthe YearEnded June 30,1999 G OEA G rant Access(30% ): Assisted Transportation Case M anagem ent Transportation Inform ation & Referrel O utreach ,279 7, [otataccess Expenses % n-home (15% ) Hom emaker C hore Telephoning Visiting A du ljdaycare/health PersonalCare TotalIn-Hom e Expenses 21,423 38% Legal(5% ): LegalAssistance 6,720 12% Non-Priority Services "lotaltitle IlIB -Supportive Serv ices Expenditures Less: Transfers in Title IIIB -Supportive Services G rant O riginalg rantaw ard NetofAdditional State Hom em akerand Transportation Funds and Transfers o~contracta lotm ents ,915 (37,036) $ 6 _ 4,879 20

24 Jef D avis C o uncilo n A g ing Jennings,Lo uisiana S ched ule C C O M PA R AT IV E S C H ED U L E O F G EN ERA L FIX E D A SS ETS A N D C HA N G ES IN G EN E R A L FIX ED A SS ETS Forthe yeare nded June 30,1999 G eneralfixed A ssets: Vehicles $ O fice Furniture and Equipm ent Nutrituion Equipm ent Balance June 30, 1998 Additions Deletions 148,416 S $ $ 30, Balance June ,416 30,488 _!,5~o TotalG eneralfixed Asset $ 180,376 $ 977 $ 889 $ 18o,464 nvestm entin G eneralfixed Assets Property Acquired w ith Funds from - Title IllC-1 Titie IllF Title IIIG Section 18 State -O ther Local ,000 5, O ,000 5,492 _ 889!15_,o46 -IotalInvestm entin GeneralFixed Assets $ 180~376 $ 977 $ ~64 21

25 RECEIVED ~(~eert~ ~ue.,t~ojl~egislaiiveauditor CertifiedPublicAccouni~ 9DEC 2 B AM II: Beauregard Su!phnr,Louisiana Tel.(337) Fax (337) Novem ber29,1999 Board ofdirectors Jef Davis Councilon Aging Jennings,Louisiana Ihave audited yourstatem entoffinancial position as ofjune 30,1999,and the related statem ents ofactivities and cash flow s forthe yearthen ended. My reportwas issued on Novem ber 2 ~.1999.therefore,this letter is used to discuss m atters thatwere not included in m y report. 1] The JefDavisCouncilonAging continuesto provide needed.~ rvices to yourparishonan increased basis. Those services required the em ploym entofa large num b. ofpersonnelm aking your agency one ofthe ~ea~ n9 em p~oyers ~r,the Pa~s~. 2] The economic impactonthe Parish was also noted because you have anannualpayrolin excess of$1,000,000 and yourdem and forservices and supplies were in excess of$1,500,000 lastyear. Youreconom ic im pactcannotand should notgo unnoticed. 3] Yourgreatestassetis yourhead StartProgram.W hile $1,454,520 or65% ofyourrevenue and support w as from federalaw ards lastyear,the Head Start Program accounted for58% ofthose aw ards. The localsectorprovided 17% ofyourfunding and the G overnor's O fice ofelde~y Afairs contributed another 13.6%. 4] Ifyou did nothave the Head StartProgram,you would notrequire an auditunderom B C irculara-133. This w ould m ean thatno auditw ould be required. 5] Ihave noticed thatin yourhead Startthere are personswho,bytheiractions cou d jeopardize the entire program. Consequently,the Board should considerthe [erm ination,.fthose persons before you risk losing the program. Iw ish to thank yourstaf foraloftheirsupportduring this auditbecause w ithouttheirsupport Icould nothave done the job you require.