ReleaseDateli~"O. 030C'i31~"n-I0~ Prqb'EO

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1 Prqb'EO 030C'i31~"n-I0~ OFICI/~L jd2y' DONOTSENDOUT FILEODPY (Xeroxnecesary copiesfromti~is copyandplace BACKinFILE/ ASCENSIONCOUNCILONAGING,INC. DONALDSONVILE,LOUISIANA June30,203 Underprovisionsofstatelaw.thiereportisapublic documentacopyoftln,ereporthasbensubmitedto thentityandotherapropriatepublicoficials.the reportisavailableforpublicinspectionathebaton RougeoficeoftheLegislativeAuditorand,where apropriate,atheoficeoftheparishclerkofcourt. ReleaseDateli~"O

2 ASCENSIONCOUNCILONAGING,INC. DONALDSONVILE,LOUISIANA June30,203 MICHAELR.CHOATE&COMPANY CertifiedPublicAcountants

3 MIlL 2915Shclx~o(~Idlorcstl~l\d.,Suite[5 B~ItonRouge,IA71S16(25) V~'est('auscwa:ExecutiveCemer 1305\VestCausex~a3Aproach.Suite20 Fax(25)2~)3651 Mandcxilc.LA70471 ~9g>} Fax(~g:,)626-~)27 INDEPENDENTAUDITOR'SREPORT AscensionCouncilonAging,Inc. Donaldsonvile,Louisiana,USA WehaveauditedtheacompanyingeneralpurposefinancialstatementsoftheAscension CouncilonAging,Inc.,asofandfortheyearendedJune30,203aslistedinthetableof contents.thesegeneralpurposefinancialstatementsaretheresponsibilityofthecouncil's management.ouresponsibilityistoexpresanopiniononthesegeneralpurposefinancial statementsbasedonouraudit. Weconductedourauditinacordancewithgeneralyaceptedauditingstandards,and GovernmentAudiUngStandards,isuedbytheComptrolerGeneraloftheUnitedStates. Thosestandardsrequirethatweplanandperformtheauditobtainreasonableasurance aboutwhetherthefinancialstatementsarefreofmaterialmistatement.anauditincludes examining,onatestbasis,evidencesuportingtheamountsandisclosuresinthegeneral

4 Ourauditwasmadeforthepurposeoforminganopiniononthegeneralpurposefinancial statementsoftheascensioncouncilonaging,inc.,takenasawhole.theacompanying financialinformationlistedasuplementaryfinancialinformationinthetableofcontentsis presentedforpurposesofaditionalanalysisandisnotarequiredpartofthegeneralpurpose financialstatements.suchinformationhasbensubjectedtotheauditingproceduresaplied intheauditofthegeneralpurposefinancialstatementsand,inouropinion,isfaidystatedin almaterialrespectsinrelationtothegeneralpurposefinancialstatementstakenasawhole. CERTIFIEDPUBLICACOUNTANTS

5 MICHAELR.CHOATE~COMPANY,CPAs APROFESIONAl,CORI'ORATION 2915S.Shel',~odI'orc~l}~l~d,SuiteB BatonRouge.1~70816(25)2~) \'wstcause\~axexeclai~ecenter lax(25}293-31,51 (985)(~74909~Fax(985) \'vestCauscwa?Aproach,S~ite20 Mande~ile.LA70471 ANAUDITOFINANCIALSTATEMENTSPERFORMEDINACORDANCE INDEPENDENTAUDITORS'REPORTONCOMPLIANCEANDON INTERNALCONTROLOVERFINANCIALREPORTINGBASEDON WITHGOVERNMENTAUDITINGSTANDARDS AscensionCouncilonAging,Inc. Donaldsonvile,Louisiana,USA WehaveauditedthefinancialstatementsoftheAscensionCouncilonAging,Inc.,asof andfortheyearendedjune30,203,andhaveisuedoureporthereon,dated September29,203.Weconductedourauditinacordancewithgeneralyacepted auditingstandards,andgovernmentauditingstandards,isuedbythecomptroler GeneraloftheUnitedStates. Aspartofobtainingreasonableasuranceaboutwhetherthefinancialstatementsofthe Compliance AscensionCouncilonAging,Inc.arefreofmaterialmistatement,weperformedtests ofthecouncil'scompliancewithcertainprovisionsoflaws,regulationsandcontracts, noncompliancewithwhichcouldhaveadirectandmaterialefectonthedeterminationof financialstatementamounts.however,providinganopiniononcompliancewiththose provisionswasnotanobjectiveofourauditand,acordingly,wedonotexpresuchan opinion.theresultsofourtestsdisclosednoinstancesofnoncompliancethatarerequired tobereportedundergovernmentalauditin,qstandards. nternalcontroloverfinancialredortino thepurposeofexpresingouropiniononthefinancialstatementsandnotoprovide Inplaningandperformingouraudit,weconsideredAscensionCouncilonAging,Inc.'s internalcontroloverfinancialreportinginordertodetermineourauditingproceduresfor

6 asuranceontheinternalcontroloverfinancialreporting.ourconsiderationoftheintemal controloverfinancialreportingwouldnotnecesarilydisclosealmatersintheinternal controloverfinancialreportingthatmightbematerialweakneses.amaterialweaknes isaconditioninwhichthedesignoroperationofoneormoreoftheinternalcontrol componentsdoesnotreducetoarelativelylowleveltheriskthatmistatementsin amountsthatwouldbematerialinrelationtothefinancialstatementsbeingauditedmay ocurandnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseof performingtheirasignedfunctions.wenotednomatersinvolvingtheinternalcontrol overfinancialreportinganditsoperationsthatweconsidertobematerialweakneses. Thisreportisintendedfortheinformationoftheauditcomite,managementandfederal awardingagenciesandpas-throughentities.however,thisreportisamaterofpublic recordanditsdistributionisnotlimited. CERTIFIEDPUBLICACOUNTANTS September29,203

7 AscensionCouncilonAging,Inc. FinancialReport Donaldsonvile,Louisiana June30,203 Exhibit REPORTONCOMPLIANCEANDONINTERNALCONTROL OVERFINANCIALREPORTINGBASEDONANDAUDIT OFINANCIALSTATEMENTSPERFORMEDINACORDANCE WITHGOVERNMENTAUDITINGSTANDARDS GENERALPURPOSEFINANCIALSTATEMENTS CombinedBalanceShet-AlFundTypes andacountgroups CombinedStatementofRevenues,Expenditures andchangesinfundbalances-al GovernmentalFundTypes CombinedStatementofRevenues,Expenditures Basis)andActual-GeneralFundType andchangesinfundbalance-budget(gap CombinedStatementofRevenues,Expenditures andchangesinfundbalance-budget(gap NotestoFinancialStatements Basis)andActual-SpecialRevenueFundType D E

8 FinancialReport AscensionCouncilonAging,Inc. Donaldsonvile,Louisiana June30,203 OTHER Exhibit Findings,recomanendationsandcorective actions-curentyear 38 Corectiveactiontakenonprioryearfindings ExitConference 39 40

9 COMBINEDBALANCESHET-ALFUNDTYPES EXHIBITA,Louisiana onaging,inc. June30,203 AcountGroups SpecialFixedLongTerm RevenueAsetsDebt GeneralGeneral (Memorandum Total Onl~) Cash Acountsreceivable ASETS $295,628$468,583$ ,981 $ Prepaidexpense Depositonvehicles Generalfixedasets- - 15,373 39, ,824 Amountobeprovided - debt toretirelongterm Totalasets LIABILITIES $296,52$542,15$242,824$14,714$1,096,215 Acountspayable Acumulatedunpaid vacation 81,5 81, Totaliabilities Investmentin Fundbalance generalfixed asets 296~52460r60242, , Totalliabilities andfundbalance$296,52$542,15$242,824$14,714$1,096,215 ThenotesonExhibitEareanintegralpartofthistatement. 1

10 COMBINEDSTATEMENTOFREVENUES.EXPENDITURESAND ĀL EXHIBITB AscensionCouncilonAging,Inc~,Louisiana FortheyearendedJune30,203 Advaloremtaxes Intergovernmental: CapitalAreaAgencyon AgingDistrictI,Inc. StateofLouisiana DeptofTrans&Developc,ent DeptofSocialServices Governor'soficeof ElderlyAfairs DeptofHealth&Hospitals Other: Contributions ContributionsinKind Interest Miscelaneous 18, , ExpendituresInKind Personel Operatingservicesand suplies Meals Travel Capitaloutlay Energyasistance Other Other-FacilityRenovation Totalexpenditures Excesofrevenues over(under) expenditures 2,013 Special Revenue Total (M~amorandum Only') $523,715$523, ,75 146,75 157,601 62,160 26, , ,601 62,160 18, i.i ,25 539, ,61 87,713 3,754 6,195 32,571 35, ,25 539, ,891 (394,934}(365,043) ThenotesonExhibitEareanintegralpartofthistatement. 2

11 EXHIBITB Continued Special Revenue (Memorandum Total onl~) Operatingtransfers transfers USE~ inout (472r469) 490,589 (490r589) 490,589 Exces(deficiency}of revenuesandother sourcesoverexpendituresandotheruses 1,71 (376,814)(365,043) Beginingofyear Endofyear ThenotesonExhibitEareanintegralpartofthistatement. 3

12 EXHIBITC (3,659) (294) Interest Miscelaneous 25,0 12, (12,027) 685 Totalrevenues Operatingservices Meals Other andsuplies 420 Totalexpenditures Excesofrevenues over(under) 420 expenditures 2r013 OTHERFINANCINGSOURCES(USES 46,79 29,891 (16,8) Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother (21r79)(18,120) 3,659 sourcesoverexpendituresandotheruses $25,0 FUNDBALANCE Beginingofyear 284r751 1,71$(13,29) Endofyear ThenotesonExhibitEareanintegralpartofthistatement. $296,52 4 Variance- Favorable (Unfavorable)

13 COMBINEDSTATEMENTOFREVENUES.EXPENDITURES ANDCHANGESINFUNDBALANCE-BUDGET(GAPBASIS)AND EXHIBITD Advaloremtaxes AscensionCouncilonAging,Inc.,Louisiana FortheyearendedJune30, Actual Variance- Favorable (Unfavorable) $469,763$523,715$53,952 Intergovernmental: CapitalAreaAgency OnAgingDistrictI, Inc. StateofLouisiana DeptofTrans&Development DeptofSocialServices Other:Contributions ContributionsinKind Miscelaneous ExpendituresinKind Personel Operatingservices andsuplies Meals Travel Capitaloutlay Energyasistance Other Other-FacilityRenovation Totalexpenditures Excesofrevenues over(under) expenditures 138, ,75 145,95 62,160 1,0 150, ,25 542,356 ThenotesonExhibitEarean 157,601 62,160 26, ,25 6~ ,25 539, ,61 87,713 3,754 6,195 32,571 35, ,817 1,606 15,365 2~I06 90r846 3,26 (16,819) (1,713) (954) 24,605 (4,671) (9,408) (23r805) (46,241)(394,934)51,307 integralpartofthisstatement. 5

14 EXHIBITD Continued 203 Operatingtransfersin FINANCINGSOURCES(USES Operatingtransfersout Exces(deficiency) $451,280 ofrevenuesandother (429r501) Actual Variance- (Unfavorable) Favorable $490,589 (472r469) $39,309 (42r968) sourcesoverexpendituresandotheruses $(424,462)(376,814)$47,648 Beginingofyear Endofyear ThenotesonExhibitEareanintegralpartofthistatement. 6

15 NOTESTOFINANCIALSTATEMENTS ExhibitE AscensionCouncilonAging,Inc. Donaldsonvile,Louisiana June30,203 Note1-S1,m~ryOfSiqnificantAcountinqPolicies a.statementofpresentation: Theacompanyingfinancialstatementsconformtogeneraly aceptedacountingprinciplesforlocalgovernmentunitsas prescribedbystatementi,governmentalacountingand FinancialReportingPrinciplespublishedbytheNational CouncilonGovernmentalAcounting,andAuditsofStateand LocalGovernmentalUnits, theamericaninstituteoftheindustryauditguideisuedby CertifiedPublicAcountants. ThelocalcouncilsontheagingwerecreatedunderActNo. 456of1964forthewelfareoftheagingpeopleintheir b.fundacounting: respectiveparish. TheacountsoftheCouncilareorganizedonthebasisof funds,eachofwhichisconsideredaseparateacounting entity.theoperationsofeachfundareacountedforwith aseparatesetofself-balancingacountsthatcompriseits Governmentresourcesarealocatedtoandacountedforin asets,liabilities,fundequity,revenuesandexpenditures. controled.thevariousfundspresentedinthefinancial individualfundsbaseduponthepurposeforwhichtheyare tobespentandthemeansbywhichspendingactivitiesare GovernmentalFundtypes statementsinthisreportareasfolows: Governmentalfundsarethosethroughwhichmostgovernmental functionsofthecouncilarefinanced.theacquisition,use andbalancesofthecouncil'sexpendablefinancialresources andtherelatedliabilitiesareacountedforthrough uponnetincomedetermination.thefolowingarethe governmentalfunds.the determinationofchangesinfinancialposition,ratherthan tfocusisupon Council'sgovernmentalfundtypes:

16 EXHIBITE continued Note1-SumaryOfSignificantAcountinaPolicies(continued GovernmentalFundTypes(continued): GeneralFundTheGeneralFundisthegeneral operatingfundofthecouncil.itisusedtoacount foralfinancialresourcesexcepthoserequiredto beacountedforinanotherfund. SpecialRevenueFunds-SpecialRevenueFundsare usedtoacountfortheprocedsofspecificrevenue sources(otherthanspecialasesmentsandmajor capitalprojects)thatarelegalyrestrictedto expendituresforspecifiedpurposes.mostofthe Council'sspecialrevenuefundsareprovidedbyGOEA. TheTitleIfundsareprovidedbytheUnitedStates DepartmentofHealthandHumanServices- AdministrationonAgingthroughtheGovernor'sOfice ofelderlyafairswhichinturn"pasesthrough"the fundstocouncil. Thefolowingarethefundswhichcomprisethe Council'sSpecialRevenueFunds: TitleI-BSuportiveServicesFund TheTitleI-BSuportiveServicesFundisusedto acountforfundswhicharetoprovideavarietyof socialservices;suchas,informationandasistance, acesservices,in-homeservices,comunity services,legalasistance,andoutreachforpeople age60andolder. TitleIC-IFund TheTitleIC-IFundisusedtoacountforfunds whichareusedtoprovidenutritional,congregate mealstotheelderlyinstrategicalylocated centers. TitleIC-2HomeDeliveredMealsFund TitleIC-2Fundisusedtoacountforfundswhich areusedtoprovidenutritional,homedeliveredmeals tohomeboundolderpersons.

17 EXHIBITE continued TitleI-DFund TheI-DFundisusedtoacountforfundsusedfor diseasepreventionandhealthpromotionactivitiesof services,suchas;(i)equipmentandmaterials {scalestoweighpeople,educationalmaterials,and medicationmanagement,(4}mentalhealth,and(5} exerciseequipment},(2}homeinjurycontrol,(3} nutrition(asesment/screning,counseling,and education}.thelawdirectsthestateagency administeringthisprogramto~giveprioritytoareas ofthestatewhicharemedicalyunderservedandin whichtherearealargenumberofolderindividuals". TitleI-EFund TheTitleI-EFundisusedtoacount whichareusedtoprovidecontinuing forfunds servicestoasistindividualstoacquire education aboutservicesand/orcaregivingroleand knowledge neds. TheSeniorCenterFundisusedtoacountforthe administrationofseniorcenterprogramfunds apropriatedbythelouisianalegislaturetothe Governor'sOficeofElderlyAfairs,whichinturn ~pasesthrough"thefundstothecouncil.this programprovidescomunityservicecentersatwhich olderpersonsreceivesuportiveservicesand participateinactivitieswhichfostertheir independence,enhancetheirdignity,andencourage theirinvolvementinandwiththecomunity. TheAuditFundisusedtoacountforfundsreceived fromthegovernor'soficeofelderlyafairsthat arerestrictedtouseasasuplementopayforthe costofhavingananualauditofthecouncil's financialstatements. SuplementalSeniorCenterFund TheLouisianaLegislatureapropriatedaditional moneyforvariouscouncilsonagingthroughthestate toheusedtosuplementthepr!m~rystategrantfor seniorcenters.ascensioncouncilonaging,inc.was oneoftheparishcouncilstoreceiveasuplemental grant.thesefundsare~pasedthrough"the Governor'sOficeofElderlyAfairs.

18 EXHIBITE UtilityAsistanceFund continued TheUtilityAsistanceFundisusedtoacountfor theadministrationofprogramsthataresponsoredby localutilitycompanies.thecompaniescolect contributionsfromservicecustomersandemployes LouisianaAsociationsofCouncilsonAging(LACOA), andremithefundsdirectlytothecouncilortothe WhichinturnremitsfundsrelatingtoAscension providefinancialasistancetothelderlyforthe paymentoftheirutilitybils. ParishtotheCouncil.Thesefundsareusedto Thefolowingarethefundswhichcomprisethe Council'sGeneralFund: PCOAFund suplemental thegovernor'soficeofelderlyafairs. - unrestrictedfundacountsforthe ThePCOA revenuesprovidedthrough OtherLocal-OtherLocalfundsacountsforinterest incomeandmiscelaneousunrestrictedrevenue. Anacountgroupisafinancialreportingdevicedesigned toprovideacountabilityforcertainasetsand liabilitiesthatarenotrecordedinthefundsbecause theydonotdirectlyafectnetexpendableavailable financialresources.thefolowingtwoacountgroupsare not"funds". GeneralFixedAsets Thefixedasets(capitaloutlays)usedingovernmental fundtypeoperationsofthecouncilonaging,are acountedfor(capitalized)inthegeneralfixedasets AcountGroupandarerecordedasexpendituresinthe governmentfundtypeswhenpurchased. GeneralLong-TermDebt Long-termliabilitiesexpectedtobefinancedfrom governmentalfundsareacountedforinthegenerallong- TermDebtAcountingGroup.TheGeneralLong-TermDebt AcountingGroupreportsonlythemeasurementofinancial positionandisnotinvolvedwithmeasurementofchanges infundbalance. I0

19 EXHIBITE continued c.basisofacounting: Governmentalfundsaremaintainedonthemodifiedacrual basisofacountingwhereinrevenuesarerecognizedinthe acountingperiodinwhichtheybecomeavailableand measurable.expendituresarerecognizedintheacounting periodinwhichtheliabilityisincured,ifmeasurable. Note1-SumaryofSignificantAcountinqPolicies(continued) d.transfers: Advancesbetwenfundswhicharenotexpectedtoberepaidare acountedforastransfers.inthosecaseswhererepaymentis expected,theadvancesareacountedforasanasetor e.budgetpolicy liabilitythroughthevariousduefromanduetoacounts. BudgetsfortheprogramsarepreparedbytheCouncil's ExecutiveDirectorandaprovedbythegrantorsandthe Council'sboardofdirectors. f.compensatedabsences: Forgovernmentalfundtypes,theCouncil'sliabilityfor determinedusingthenumberofvestedvacationhoursforeach acumulatedunpaidvacationhasbenrecordedinthegeneral long-termdebtgroupofacounts.theliabilityhasben endoftheyear.acruedvacationbenefitswilbepaidfrom futureyears'resourcesandwilberecordedasfund employemultipliedbythemploye'scurentwagerateathe expendituresinthevariousgovernmentalfundsintheyearin whichtheyarepaidorbecomedueondemandtoterminated employes.thecouncil'ssickleavepolicydoesnotprovide madetoaterminatedemployeforanyunusedportion. forthevestingofsickleavewherepaymentwouldhavetobe g.overview-totalcolumnsoncombinedstatements Totalcolumnsonthecombinedstatementsarecaptioned "memorandumonly"toindicatethatheyarepresentedonlyto facilitatefinancialanalysis.datainthesecolumnsdonot representresultsofoperationsinconformitywithgeneraly aceptedacountingprinciples.neitherissuchdatacomparabletoconsolidation.interfundeliminations,ifany,have notbenmadeintheagregationofthisdata. 1

20 EXHIBITE continued Note2-BoardofDirector'sComnensation TheBoardofDirectorsisavoluntaryBoard;therefore,no compensationhasbenpaidtoanymember. Note3-InKindFinancialAsistance TheCouncilreceivesfinancialasistancefromseveralocal governmentsintheformofvehicles,facilitiesandcertain relatedoperatingexpensesatnocharge.amountsrelatedto thisasistancearerecordedinthesefinancialstatementsas Note4-EconomicDependency InKindcontributionsandexpenditures. TheCouncilreceivesasignificantportionofitsrevenuefrom fundsprovidedthroughgrantsadministeredbythelouisiana Governor'sOficeofElderlyAfairs,LouisianaDepartmentof SocialServicesandtheCapitalAreaAgencyonAging-District federalandstategovernments.ifsignificantbudgetcutsare I,Inc.Thegrantamountsareapropriatedeachyearbythe madeathefederaland/orstatelevel,theamountofunds thecouncilreceivescouldbereducedsignificantlyandhave anadverseimpactonitsoperations.managementisnotaware ofanyactionsthatwiladverselyafectheamountofunds Note5-NewReportinqStandard thecouncilwilreceiveinthenextfiscalyear. InJune19,TheGovernmentalAcountingStandardsBoard Management'sDiscusionandAnalysisforStateandLocal (GASB)isuedStatement34"BasicFinancialStatementsand Governments."ThisStatementestablishesnewfinancial reportingrequirementsforstateandlocalgovernments throughouttheunitedstates.whenimplemented,itwil requirenewinformationandrestructuremuchofthe informationthatgovernmentshavepresentedinthepast. ComparabilitywithreportsisuedAnalprioryearswilbe afected.thecouncilisrequiredtoimplementhistandard forthefiscalyearendingjune30,204.thecouncilhasnot yetdeterminedthefulimpactthatadoptionofgasbstatement 34wilhaveonthefinancialstatements. 12

21 Note6-Transfers TitleIB TitleIC-I Section531 AscensionMilage SuplementalSeniorCenter TitleIB PersonalCareAtendant AscensionMilage PCOA SuplementalSeniorCenter IC-1 Section531 TitleIC-I PersonalCareAtendant TitleIC-2 AscensionMilage AscensionMilage IB Total EXHIBITE continued TransfersOutTransfersIn $3, ,407 29,682 7,924 8,051 3, ,109 18,120 7,924 29,682 3,825 8,051 24, ,87 3,580 13

22 EXHIBITE continued Note7-PropertyTaxes ParishAdvaloremtaxesareleviedonrealpropertyinAscension ParisheachyeartofinancethebudgetoftheCouncil.Taxesare biledandcolectedbytheparishofascension.theparishof AscensionhasestablishedseparateacountsfortheCouncilon Aging.TheactivityoftheParishofAscension/CouncilonAging acountfortheyearendedjune30,203includescolectionofthe advaloremtax,interestincomeandthepaymentofstateretirement contributions,bondsinkingfundpayments,andaparish administrationfe.thetaxwasscheduledtoexpiredecember31, Note8-GeneralFixedAsets 203,butwasrenewedforanotheri0years. Thechangesinthegeneralfixedasetacountgroupareas folows: Balance AditionsDeletions Balance Furnitureand Vehicles equipment $2,251$6,195$- $28,46 Note9-DepositsWithFinancialInstitutions AtJune30,202,TheCouncilhadbankbalancestotaling$764r21. Bankbalancestotaling$10r0areinsuredbyfederaldeposit insurancewhiledepositsof$64r21arecolateralizedby securitiesheldbythedepositorybankinthecouncil'sname. 14

23 EXHIBITE continued NoteI0-AcountsReceivable AcountsreceivableatJune30,203includedthefolowingfunds: TitleIB TitleIC-I TitleID $36 TitleIE ProjectIndependence AscensionMilage UtilityAsistance 16,4i GeneralFund Medicaid MedicalAlert Note1-IncomeTaxStatus Total TheCouncil,anon-profitcorporation,isexemptfromfederal incometaxesundersection501(c)(3}oftheinternalrevenuecode. Note12-RelatedPartyTransations TheCouncilhasengagedHenryL.Chauvin,Architecttoprovide architecturalservicesforenovationofthegenzalesfacility. Thetotalconstructioncostswere$43,273andthearchitectfes tomr.chauvinwere$34,350.mr.chauvinisontheboardof directorsofthecouncil. 15

24 SUPLEMENTARYFINANCIALINFORMATION

25 COMBININGSCHEDULEOFPROGRAMREVENUESANDEXPENDITURES AscensionCouncilonAging,Inc. Donaldsonvile,Louisiana FortheyearendedJune30,203 Advaloremtaxes Intergovernmental: CapitalAreaAgencyon AgingDistrictI,Inc. StateofLouisiana Other: Miscelaneous Contributions ContributionsInKind Totalrevenues ExpendituresInKind Personel Operatingservicesand suplies Meals Travel CapitalOutlay UtilityAsistance Other Other-FacilityRenovation Totalexpenditures TitleI-B (Social Services) 50,949 5,59 101~ ,138 25,624 68,507 2,59 1,989 Excesofrevenuesover (under)expenditures (272,131) OTHERFINANCINGSOURCES{USES Operatingtransferin OperatingtransferOut Excesof(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses Beginingofyear Endofyear 305,71 (3r580) 16 TitleI-C-I (Congregate Meals) 18,708 7, ,94 41,646 1, (16,497) 24,421 (7r924)

26 TitleI-C-2 (Home-Delivered Meals) 17,21 12,842 37r123 37,123 83,847 23,064 82, (160,457) 160,457 TitleI-D (Inhome Services) 2,143 Senior Center 30,918 1, ,518 4,40 17$- Title I-E 2,598 1,

27 Asistance Utility Advaloremtaxes Independence Project Section 531 Intergovernmental: CapitalAreaAgencyon StateofLouisiana AgingDistrictI,Inc. 19,498 Other: 62, ,601 Miscelaneous ContributionsInKind 1,75 Totalrevenues ExpendituresInKind Personel Operatingservicesand 49,019 Meals Travel suplies 19, ,180 15,52 CapitalOutlay 759 UtilityAsistance Other-FacilityRenovation 16,041 1,510 Totalexpenditures Excesofrevenuesover OTHERFINANCINGSOURCES{USES (under)expenditures 3,457 (4,919) 34,60 Operatingtransferin Operatingtransferout Excesof(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses 3,457 (4,919) 4,918 FUNDBALANCE Beginingofyear Endofyear 18 7,060

28 Audit Ascension Mila~e $523,715 4,462 6,087 4,931 6,195 16,530 25,62 451f805 Suplemental SeniorCenter 3, ,07 3,825 SCHEDULE1 continued Personal CareAtendant Total (372,40) $523, ,75 219,761 6,237 26, ,25 539, ,61 87,713 3,754 6,195 32,571 35, (394,934) 490,589 (472r469) (8,051) (376,814) I

29 Schedule2 COMBININGSCHEDULEOFPROGRAMREVENUESANDEXPENDITURES AscensionCouncilonAging,Inc. FortheyearendedJune30,203 Donaldsonvile,Louisiana Medicaid Other LocalTotal Advaloremtaxes Intergovernmental: CapitalAreaAgencyon $ $ Aging-DistrictI,Inc. StateofLouisiana Governor'sOficeof Dept.ofHealth ElderlyAfairs 18,120 18,120 Other: InterestIncome &Hospitals 126 Miscelaneous 12,973 Inkind , EXPENDITURES Totalrevenues ~12013r65831~904 Curent: Operatingservices Meals Other andsuplies InKindTotalexpenditures 2,0132,013 Excesofrevenues over(under) expenditures 12618,1201,64529,891 OTHERFINANCINGSOURCES(USES Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses 126 1,6451,71 FUNDBALANCE Beginingofyear 867 Endofyear 20 93$

30 SCHEDULEOFFEDERALFINANCIALASISTANCE AscensionCouncilonAging,Inc Donaldsonvile,Louisiana FortheyearendedJune30,203 GrantsPasedThrouqh StateofLouisianaand CapitalAreaAgencyon Aging CapitalAreaAgencyon Aging-DistrictI,Inc. TitleI TitleI TitleI TitleI TitleI PartC-1 PartC-2 PartB PartD PartE DepartmentofTransportationand StateofLouisiana Federal CFDA Number FederalTransit Administration(FTA) PublicTransportationfor NonUrbanizedAreas- Section531 StateProject # FederalProject #LA-18-X Totals Program Award AmountRevenue Recognized $18,708 3,473 43,684 2,143 1,813 $18,708 3,473 43,684 2,143 1,813 21

31 4 CapitalAreaAgency onagingdistrict StateofLouisiana I,Inc. 48,8 50,949 Other: Miscelaneous Contributions 4,131 5,59 ProjectCare ContributionsinKind TotalRevenues 101~138101r138 EXPENDITURES Curent: ExpendituresinKind Personel Operatingservices 101,138 Meals andsuplies 25, ,138 64,234 25,624 68,507 Travel Capitaloutlay Utilityasistance 914 2,59 Other ExcesofRevenues TotalExpenditures 423r764429r817 over(under) Expenditures (269,607)(272,131) Operatingtransfersin Operatingtransfersout 269, ,71 Exces(deficiency) (3r580) ofrevenuesandother sourcesoverexpendituresandotheruses 2 2,061 1, (6) (4,273) (1,645) (2,524) 36,104 (3~580)

32 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES BUDGET(GAPBASIS)ANDACTUAL SPECIALREVENUEFUND-TITLEIC-I ASCENSIONCOUNCILONAGING,INC. DONALDSONVILE,LOUISIANA FORTEYEARENDEDJUNE30,203 Advaloremtaxes Intergovernmental: CapitalAreaAgency onagingdistrict I,Inc. StateofLouisiana Other: Contributions ProjectCare ContributionsinKind TotalRevenues EXPENDITURES Curent: ExpendituresinKind Personel Operatingservices andsuplies Meals Capitaloutlay Energyasistance Other Travel TotalExpenditures 18,70818,708 7,924 1,94 40,169 1, ,94 41,646 1, Schedule4 FAVORABLE (UNFAVORABLE) VARIANCE 7, (1,47) ExcesofRevenues over(under) Expenditures (23,218)(16,497) OTHERFINANCINGSOURCES (USES) Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses 23,21824,421 (7~924) 23 6,721 1,203 (7r924)

33 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES Schedule4 SPECIALREVENUEFUND-SENIORCENTER BUDGET(GAPBASIS}ANDACTUAL FORTHEYEARENDEDJUNE30,203 ASCENSIONCOUNCILONAGING DONALDSONVILE,LOUISIANA (UNFAVORABLE} Advaloremtaxes Intergovernmental: CapitalAreaAgency $ VARIANCE onagingdistrict Other: StateofLouisiana I,Inc. 30,91830,918 Contributions ContributionsinKind ProjectCare EXPENDITURES TotalRevenues 30,91830r918 Curent: Operatingservices Personel Capitaloutlay ProjectCare andsuplies 26,518 DebtService Other 26,518 Travel 4,40 4,40 ExcesofRevenues TotalExpenditures over(under) OTHERFINANCINGSOURCES Expenditures Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses $ 24

34 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES Schedule4 SPECIALREVENUEFUND-TITLEIC-2 BUDGET(GAPBASIS)ANDACTUAL ASCENSIONCOUNCILONAGING,INC. FORTHEYEARENDEDJUNE30,203 DONALDSONVILE,LOUISIANA Advaloremtaxes Intergovernmental: $ $ (UNFAVORABLE) VARIANCE CapitalAreaAgency onagingdistrict StateofLouisiana I,Inc. 17,21 Other: Contributions ProjectCare 1,0 17,21 12,842 1,842 ContributionsinKind TotalRevenues EXPENDITURES Curent: ExpendituresinKind Personel 37,123 Operatingservices Meals andsuplies 85,602 37,123 17,070 83,847 Capitaloutlay 76,0 23,064 82,782 (5,94) 1,75 Energyasistance (6,782) Other Travel TotalExpenditures ExcesofRevenues over(under) Expenditures (151,565)(160,457) (8,892) Operatingtransfersin transfersout 151,565160, ,892 Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses 25

35 OFPROGRAMREVENUESANDEXPENDITURES BUDGET(GAPBASIS)ANDACTUAL SPECIALREVENUEFUND-AUDIT ASCENSIONCOUNCILON wv.~wvit FORTHEYEARENDED Advaloremtaxes $ Intergovernmental: CapitalAreaAgency onagingdistrict I,Inc. StateofLouisiana Other: Contributions ProjectCare TotalRevenues EXPENDITURES Curant: Personel Operatingservices andsuplies ProjectCare Capitaloutlay DebtService Other TotalExpenditures ExcesofRevenues over(under} Expenditures OTHERFINANCINGSOURCES (USES} AGING,INC. LOUISIANA JUNE30,203 1, Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses Schedule4 FAVORABLE (UNFAVORABLE} VARIANCE (129)

36 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES Schedule4 SPECIALREVENUEFUND-UTILITYASISTANCE BUDGET(GAPBASIS)ANDACTUAL ASCENSIONCOUNCILONAGING,INC. FORTHEYEARENDEDJUNE30,203 DONALDSONVILE,LOUISIANA Advaloremtaxes ACTUAL Intergovernmental: $ (UNFAVORABLE) CapitalAreaAgency onagingdistrict StateofLouisiana I,Inc. 1,40 19,498 8,098 Other: Miscelaneous Contributions TotalRevenues EXPENDITURES Curent: Operatingservices Personel Meals Capitaloutlay andsuplies Utilityasistance Other 1,40 16,041 (4,641) TotalExpenditures ExcesofRevenues over(under) Expenditures 3,457 3,457

37 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES SPECIALREVENUEFUND-TITLEI-D BUDGET(GABASIS}ANDACTUAL ASCENSIONCOUNCILONAGING,INC. FORTHEYEARENDEDJUNE30,203 DONALDSONVILE,LOUISIANA (~AVORABLE) FAVORABLE Advaloremtaxes Intergovernmental: CapitalAreaAgency $- $ VARIANCE onagingdistrict Other: StateofLouisiana I,Inc. 2,156 2,143 (13) Contributions ContributionsinKind ProjectCare 2r156 2v143 EXPENDITURES Curent: ExpendituresinKind Operatingservices Personel Meals andsuplies 1, , Capitaloutlay Energyasistance Other Travel 13 ExcesofRevenues over(under) OTHERFINANCINGSOURCES Expenditures Operatingtransfersout Operatingtransfersin Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses 28

38 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES SPECIALREVENUEFUND-ASCENSIONMILAGE BUDGET(GAPBASIS)ANDACTUAL ASCENSIONCOUNCILONAGING,INC. FORTHEYEARENDEDJUNE30,203 DONALDSONVILE,LOUISIANA Advaloremtaxes Intergovernmental: CapitalAreaAgency $469,763$523,715 onagingdistrict StateofLouisiana I,Inc. Other: TotalRevenues 469r763528r EXPENDITURES Curent: Personel Operatingservices Meals andsuplies 6,087 Capitaloutlay 30,80 4,931 (6,087) Utilityasistance 16,5016,530 15,7025,62 6,195 24,605(30) (4,931) Other-FacilityRenovation428~0451r805 TotalExpenditures 491r051r170 (23r805) (9,92) ExcesofRevenues over(under) Expenditures (21,237)17,07 38,24 Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses 29

39 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES SPECIALREVENUEFUND-TITLEI-E BUDGET(GAPBASIS)ANDACTUAL ASCENSIONCOUNCILONAGING,INC. FORTHEYEARENDEDJUNE30,203 DONALDSONVILE,LOUISIANA ~valoremtaxes Intergovernmental: CapitalAreaAgency onagingdistrict $ StateofLouisiana I,Inc. 4,123 2,598 $FAVORABLE (UNFAVORABLE) VARIANCE (1,525) Other: Contributions ProjectCare ContributionsinKind TotalRevenues 4r123 2r598 (1~525) EXPENDITURES Curent: ExpendituresinKind Personel Operatingservices Meals andsuplies 3, , ,035 (329) Capitaloutlay Energyasistance Other TotalExpenditures ExcesofRevenues over(under} Expenditures OTHERFINANCINGSOURCES Operating transfersin transfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses

40 SCHEDULEOFPROGRAMREVENUESAND BUDGET(GAPBASIS)AND SPECIALREVENUEFUND-PROJECT EXPENDITURES ACTUAL ASCENSIONCOUNCILONAGING,INC. DONALDSONVILE,LOUISIANA FORTHEYEARENDEDJUNE30,203 Advaloremtaxes Intergovernmental: CapitalAreaAgency onagingdistrict I,Inc. StateofLouisiana DeptofSocialServices Other: Contributions ContributionsinKind TotalRevenues EXPENDITURES Curent: ExpendituresinKind Personel Operatingservices andsuplies Meals Capitaloutlay Energyasistance Other TotalExpenditures BUDGET 62,160 62,160 1,75 48,032 20, ,019 19,835 ExcesofRevenues over(under) Expenditures (6,890)(4,919) Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses 6,890 $(4,919) 31 FAVORABLE (UNFAVORABLE) VARIANCE 1, (987) ,971 (6,890)

41 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES BUDGET(GAPBASIS}ANDACTUAL SPECIALREVENUEFUND-SECTION531 ASCENSIONCOUNCILONAGING,INC. DONALDSONVILE,LOUISIANA FORTHEYEARENDEDJUNE30,203 Advaloremtaxes Intergovernmental: CapitalAreaAgency onagingdistrict I,Inc. StateofLouisiana DeptofTrans &Developement Other: Contributions ContributionsinKind $ 145,95157,601 TotalRevenues 145,95157~601 EXPENDITURES Curent: ExpendituresinKind Personel Operatingservices andsuplies Meals Travel Energyasistance Other TotalExpenditures 107,074105,180 14,531 1,242 Ir r219 15, It ~01 ExcesofRevenues over(under) Expenditures 21,7634,60 OTHERFINANCINGSOURCES Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses FAVORABLE (UNFAVORABLE) VARIANCE 1, ,894 (1,021) 483 (138) ,824 $3,538$4,918 32

42 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES BUDGET(GAPBASIS)ANDACTUAL ASCENSIONCOUNCILONAGING,INC. FORTHEYEARENDEDJUNE30,203 DONALDSONVILE,LOUISIANA Advaloremtaxes Intergovernmental: CapitalAreaAgency onagingdistrict Other: StateofLouisiana I,Inc. 4,50 3,825 $FAVORABLE (UNFAVORABLE) VARIANCE (675) ContributionsinKind TotalRevenues EXPENDITURES Curent: ExpendituresinKind Personel Operatingservices Meals andsuplies Capitaloutlay Energyasistance Other TotalExpenditures ExcesofRevenues over(under) Expenditures 4,50 3,825 (675) Operatingtransfersin operatingtransfersout (4r50)(3r825) 675 Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses 3

43 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES BUDGET(GAPBASIS)ANDACTUAL GENERALFUND-PCOA ASCENSIONCOUNCILONAGING,INC. DONALDSONVILE,LOUISIANA FORTHEYEARENDEDJUNE30,203 Advaloremtaxes Intergovernmental: CapitalAreaAgency onagingdistrict I,Inc. StateofLouisiana Governor'sOficeof ElderlyAfairs Other: Contributions ContributionsinKind 21,7918,120 FAVORABLE (UNFAVORABLE) VARIANCE (3,659) TotalRevenues 21,7918,120 (3,659) EXPENDITURES Curent: ExpendituresinKind Personel Operatingservices andsuplies Meals Capitaloutlay Energyasistance Other TotalExpenditures ExcesofRevenues over(under) Expenditures Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses 21,7918,120 (21,79)(18,120) 34 (3,659) 3.659

44 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES Schedule4 BUDGET(GAPBASIS)ANDACTUAL ASCENSIONCOUNCILONAGING,INC. GENERALFUND-OTHERLOCAL FORTHEYEARENDEDJUNE30,203 DONALDSONVILE,LA Advaloremtaxes (Unfavorable) Favorable VARIANCE Intergovernmental: CapitalAreaAgency onagingdistrict StateofLouisiana I,Inc. Other: InterestIncome Miscelaneous 25,0 12,973 EXPENDITURES TotalRevenues 685 (12,027) 685 Curent: Personel Operatingservices Meals Travel andsuplies Capitaloutlay Other TotalExpenditures ExcesofRevenues over(under) Expenditures 25,0 1,645 (13,35) (USES) Operatingtransfersin Operatingtransfersout Exces(deficiency} ofrevenuesandother sourcesoverexpendituresandotheruses 35

45 Schedule4 SCHEDULEOFPROGRAMREVENUESANDEXPENDITURES BUDGET(GABASIS)ANDACTUAL GENERAL-MEDICAID ASCENSIONCOUNCILONAGING,INC. DONALDSONVILE,LOUISIANA FORTHEYEARENDEDJUNE30,203 Advaloremtaxes Intergovernmental: CapitalAreaAgency onagingdistrict I,Inc. StateofLouisiana Dept.ofHealth&Hospitals Other: Contributions ContributionsinKind EXPENDITURES Curent: ExpendituresinKind Personel Operatingservices andsuplies Meals Travel Capitaloutlay Energyasistance Other TotalExpenditures ExcesofRevenues over(under) Expenditures OTHERFINANCINGSOURCES BUDGET $- (USES) Operatingtransfersin Operatingtransfersout Exces(deficiency) ofrevenuesandother sourcesoverexpendituresandotheruses Favorable (Unfavorable) VARIANCE (294)

46 Schedule5 COMPARATIVESCHEDULEOFGENERALFIXEDASETSANDCHANGESIN AscensionCouncilonAging,Inc. Donaldsonvile,Louisiana FortheyearendedJune30,203 Balance June30, Balance 202 AditionsDeletions June30, GeneralFixedAsets: 203 Vehicles OficeFurniture $237,26 $2,8$214,378 andequipment TotalFixedAsets InvestmentinGeneral FixedAsets: Propertyacquired withfundsfrom- Section531 Milage TitleIC-2 206,27 40,371 6,195 2,8 TitleIB TitleIC-I m 212,472 17,483 Section16 ProjectIndependence12,869 SeniorCenter SeniorActivities 12,869 TotalInvestmentsin GeneralFixedAssets$259,517 37

47 InternalAcountin~andAdministrativeControlsand FINDINGSANDRECOMENDATIONS AscensionCouncilonAging,Inc. Donaldsonvile,Louisiana June30,203 theinternalacountingandadministrativecontrolswhichrequired Therewerenomaterialdeficienciesfoundincomplianceorin corectiveaction 38

48 CORECTIVEACTIONTAKENONPRIORYEARFINDINGS AscensionCouncilonAging,Inc. Donaldsonvile,Louisiana June30,203 IMATERIALDEFICIENCIES complianceorininternalacountingandadministrative Lastyeartherewerenomaterialdeficienciesfoundin controlswhichrequiredcorectiveaction

49 AscensionCouncilonAging,Inc. Donaldsonvile,Louisiana June30,203 ThexitconferencewasheldonSeptember29,203the lastdayofieldworkoftheaudit.thoseinatendance weremichaelr.choate,certifiedpublicacountant;and GraceGaron,ExecutiveDirectoroftheCouncil.The observationsandfindingsoftheauditwerediscused. 40