Social Advocates for youth, San Diego, Inc. Financial Statements and Supplemental Information
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1 Social Advocates for youth, San Diego, Inc. Financial Statements and Supplemental Information Years Ended June 30, 2015 and 2014
2 Financial Statements and Supplemental Information Years Ended June 30, 2015 and 2014 Table of Contents Page Independent Auditors Report 1 Financial Statements: Statements of Financial Position 3 Statements of Activities 4 Statements of Functional Expenses 5 Statements of Cash Flows 7 Notes to Financial Statements 8 Supplemental Information: Independent Auditors Report on Internal Control over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 14 Independent Auditors Report on Compliance for Each Major Program and on Internal Control over Compliance in Accordance with OMB Circular A Schedule of Expenditures of Federal Awards 18 Notes to Schedule of Expenditures of Federal Awards 19 Schedule of Findings and Questioned Costs 20
3 INDEPENDENT AUDITORS REPORT To the Board of Directors of Social Advocates for Youth, San Diego, Inc. Report on the Financial Statements We have audited the accompanying financial statements of Social Advocates for Youth, San Diego, Inc. (a nonprofit organization) which comprise the statements of financial position, as of June 30, 2015 and 2014, and the related statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor s Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Social Advocates for Youth, San Diego, Inc. as of June 30, 2015 and 2014, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Other Information Our audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Office of Management and Budget Circular
4 A-133, Audits of States, Local Governments, and Non-Profit Organizations, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated November 17, 2015, on our consideration of Social Advocates for Youth, San Diego, Inc. s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Social Advocates for Youth, San Diego, Inc. s internal control over financial reporting and compliance. San Diego, California November 17, 2015
5 Statements of Financial Position June 30, 2015 and 2014 ASSETS Current Assets: Cash and cash equivalents $ 877,583 $ 2,267,850 Accounts receivable 148, ,066 Investments 1,565,166 1,313,122 Grants receivable 2,049,621 1,591,565 Prepaid expenses and other current assets 335, ,359 Total Current Assets 4,975,682 5,663,962 Property and equipment, net of accumulated depreciation 180, ,238 Total Assets $ 5,155,921 $ 5,863,200 LIABILITIES AND NET ASSETS Current Liabilities: Accounts payable $ 188,403 $ 598,869 Accrued expenses 944,461 1,265,149 Advanced extended day fees 231, ,094 Deferred revenue 381, ,785 Total Current Liabilities 1,746,238 2,535,897 Net Assets - Unrestricted 3,409,683 3,327,303 Total Liabilities and Net Assets $ 5,155,921 $ 5,863,200 See accompanying notes to financial statements. 3
6 Statements of Activities Years Ended June 30, 2015 and 2014 Unrestricted Revenue and Support: Cost reimbursement contracts $ 8,674,610 $ 10,519,725 Performance based contracts 4,169,265 3,106,675 Use/client fees 4,012,674 3,862,428 Grant revenue 1,018,051 1,754,408 In-kind contributions 741,462 - Contributions 130,940 84,257 Investment income 77, ,798 Other revenue 47,243 73,173 Expenses: Total Unrestricted Revenue and Support 18,871,866 19,582,464 Program Services: Before and After School and Preschool 6,555,973 6,762,821 Child Abuse Prevention and Family Support 3,641,719 3,465,435 Juvenile and Criminal Justice 2,087,988 1,719,482 Mental Health Case Management and Youth Support 1,291,611 1,199,632 Alcohol, Tobacco and Substance Abuse Prevention 1,102,961 1,390,431 Access to Health Care, Employment and Sufficiency 999,497 1,498,772 Collaborative Partnerships for Families 686,336 1,183,211 Supporting Services: Management and General 2,039,991 1,983,368 Fundraising and Development 383, ,617 Total Expenses 18,789,486 19,532,769 Increase in Net Assets 82,380 49,695 Net Assets, beginning 3,327,303 3,277,608 Net Assets, ending $ 3,409,683 $ 3,327,303 See accompanying notes to financial statements. 4
7 Statement of Functional Expenses Year Ended June 30, 2015 Before & After School & Preschool Child Abuse Prevention & Family Support Juvenile & Criminal Justice Program Services Mental Health Case Management & Youth Support Alcohol, Tobacco & Substance Abuse Prevention Access to Health Care, Employment & Sufficiency Collaborative Partnerships for Families Supporting Services Management and General Fundraising and Development Total Salaries and fringe benefits $ 5,445,295 $ 2,586,888 $ 1,638,457 $ 958,619 $ 859,906 $ 626,681 $ 344,284 $ 1,366,289 $ 241,826 $ 14,068,245 Contract services 320, ,026 77,900 50,000 63, ,900 57, ,954 37,790 1,511,669 Facilities cost 277, , ,857 63,218 64,447 39,227 29,432 48,516 29, ,063 In-Kind donations 66,026 71, , ,073 55,094 87, ,603 6,119 26, ,462 Program supplies 190,173 37,308 4,932 2,008 7,183 6,434 32,627 2,329 4, ,944 Travel 70,122 72,840 33,562 30,076 12,038 11,959 6,408 13, ,212 Wrap around services - 106,087 30,825 13,789 4,097 39,677 8, , ,000 Insurance 75,891 9,306 5,146 5,802 2,602 2,108 2,457 32, ,714 Interest and bank fees , ,249 Printing and copier 25,443 11,990 7,746 4,240 20,879 7,169 2,320 10,534 11, ,139 Office expense 12,492 14,826 6,814 7,869 4,519 3,878 3,325 28,537 4,852 87,112 Conferences and dues 3,069 6,677-1,447 2,676 4,875 12,676 48,808 3,906 84,134 Communication 29,786 21,633 7,432 3,556 3,109 6,194 7,296-2,792 81,798 Other miscellaneous 21, , ,100 43,787 2,867 73,525 Training ,775 1,726 7,184 1,903-3,312 7,853 1,622 45,600 Depreciation 14, ,590-33,073 Equipment purchased 1,966 4,262 1,647 4, ,274 5,428 7,715 1,873 29,310 Equipment rent and maintenance ,951 1,619 6,612 Advertising 1, ,550-1,815 5,625 $ 6,555,973 $ 3,641,719 $ 2,087,988 $ 1,291,611 $ 1,102,961 $ 999,497 $ 686,336 $ 2,039,991 $ 383,410 $ 18,789,486 See accompanying notes to financial statements. 5
8 Statement of Functional Expenses Year Ended June 30, 2014 Program Services Supporting Services Before & After School & Preschool Child Abuse Prevention & Family Support Juvenile & Criminal Justice Access to Health Care, Employment & Sufficiency Alcohol, Tobacco & Substance Abuse Prevention Mental Health Case Management & Youth Support Collaborative Partnerships for Families Management & General Fundraising and Development Total Salaries and fringe benefits $ 5,618,079 $ 2,431,277 $ 1,432,884 $ 1,106,191 $ 873,759 $ 999,278 $ 796,411 $ 1,293,132 $ 243,069 $ 14,794,080 Contract services 439, ,847 67, , , ,144 66, ,228 9,332 1,893,232 Facilities cost 264, ,837 92, ,072 69,902 8,612 48,327 41,202 16, ,805 Program supplies 177,874 46,849 8,489 6,066 35,726 1,810 25,399 2,141 9, ,793 Travel 72,506 52,552 33,373 12,828 19,409 26,835 30,291 10,850 1, ,183 Wrap around services - 101,625 45,967 34,148 12,152 14,076 20, , ,991 Other miscellaneous 26, ,555 86,076 95,617 2, ,561 Equipment purchased 3,024 71,713 13,842 18,257 12,021 8,402 17,897 21,641 4, ,873 Printing and copier 26,661 11,231 7,136 11,754 29,939 5,699 6,741 16,797 6, ,505 Conferences and dues 10,112 50, ,203 2,424-26,803 17,214 2, ,690 Interest and bank fees , ,502 Insurance 65,666 7,056 4,590 4,328 2,646 3,323 3,311 13, ,444 Office expense 11,487 15,610 6,693 9,007 11,229 7,143 19,942 13,296 7, ,750 Communication 29,391 20,848 6,188 10,890 4,534 4,533 6,961 8,304 3,051 94,700 Training , ,224 5,047 23,480 3, ,952 Advertising 2, , ,420 2, ,031 Depreciation 14, ,724-36,207 Equipment rent and maintenance ,564 1,607 6,470 $ 6,762,821 $ 3,465,435 $ 1,719,482 $ 1,498,772 $ 1,390,431 $ 1,199,632 $ 1,183,211 $ 1,983,368 $ 329,617 $ 19,532,769 See accompanying notes to financial statements. 6
9 Statements of Cash Flows Years Ended June 30, 2015 and Cash Flows from Operating Activities: Increase in net assets $ 82,380 $ 49,695 Adjustments to reconcile increase in net assets to net cash provided (used) by operating activities: Depreciation 33,073 36,207 Investment gains (76,427) (157,997) Changes in operating assets and liabilities: Accounts receivable (21,072) 13,734 Grants receivable (458,056) 963,563 Prepaid expenses and deposits 29,185 5,777 Accounts payable (410,466) 81,608 Accrued expenses (320,688) 599,858 Advanced extended day fees 31,755 (11,293) Deferred revenue (90,260) (156,058) Net Cash Provided (Used) by Operating Activities (1,200,576) 1,425,094 Cash Flows from Investing Activities: Purchases of property and equipment (14,074) (27,327) Purchases of investments (175,617) (276,415) Net Cash Used by Investing Activities (189,691) (303,742) Net Increase (Decrease) in Cash and Cash Equivalents (1,390,267) 1,121,352 Cash and Cash Equivalents, beginning 2,267,850 1,146,498 Cash and Cash Equivalents, ending $ 877,583 $ 2,267,850 See accompanying notes to financial statements. 7
10 Notes to Financial Statements Years Ended June 30, 2015 and 2014 Note 1 Organization and Summary of Significant Accounting Policies Nature of Activities Social Advocates for Youth, San Diego, Inc. (Organization) is a California nonprofit organization formed in 1971 that partners with children, families, and communities to overcome barriers and create opportunities that enable them to realize and sustain their full potential. The Organization is funded through private and public grants and awards, user fees, and contributions. The Organization s comprehensive and integrated programs include Before and After School and Preschool, Child Abuse Prevention and Family Support, Juvenile and Criminal Justice, Mental Health Case Management and Youth Support, Alcohol, Tobacco and Substance Abuse Prevention, Access to Health Care, Employment and Sufficiency, and Collaborative Partnerships for Families. Financial Statement Presentation The Organization reports information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Unrestricted net assets represent expendable funds available for operations, which are not otherwise limited by donor restrictions. Temporarily restricted net assets consist of contributed funds subject to donor-imposed restrictions contingent upon specific performance of a future event or a specific passage of time before the Organization may spend the funds. Permanently restricted net assets are subject to irrevocable donor restrictions requiring that the assets be maintained in perpetuity usually for the purpose of generating investment income to fund current operations. The Organization had no temporarily or permanently restricted net assets during the years ended June 30, 2015 and Cash and Cash Equivalents The Organization includes all cash accounts that are not subject to withdrawal restrictions or penalties, and all highly liquid debt instruments with an original maturity of 90 days or less, as cash and cash equivalents. Accounts and Grants Receivable The accounts and grants receivable arise in the normal course of operations. It is the policy of management to review the outstanding accounts and grants receivable at year end, as well as the bad debt write-offs experienced in the past, and establish an allowance for doubtful accounts for uncollectible amounts. No allowance was considered necessary at June 30, 2015 and 2014 because management believes that all amounts are collectible. Investments Investments with readily determinable fair values are reported at fair value with realized and unrealized gains and losses included in the change in net assets. Property and Equipment Acquisitions of property and equipment of $5,000 or more are capitalized. Property and equipment are recorded at cost, or if donated, at the approximate fair market value at the date of donation. Expenditures for maintenance and repairs are charged against operations. Depreciation is computed using the straight-line method over the estimated useful lives of the related assets of two to 25 years. 8
11 Notes to Financial Statements Years Ended June 30, 2015 and 2014 Note 1 Organization and Summary of Significant Accounting Policies, continued Revenue and Support Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support, depending on the existence and/or nature of any donor restrictions. All donor-restricted support is reported as an increase in temporarily or permanently restricted net assets, depending on the nature of the restriction. When a restriction expires (that is, when a stipulated time restriction ends or purpose restriction is accomplished), temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statements of activities as net assets released from restrictions. Contributions received with donor-imposed restrictions that are satisfied within the same reporting period are reported as unrestricted support in that period. Grants and other revenues which are considered contracts for services are not recorded as restricted contributions. Prepaid grants are recorded as deferred revenue. Contributed Materials and Services Contributed goods are recorded at their estimated fair market value at the time of donation. Such items are capitalized or charged to operations as appropriate. The fair market value of contributed professional services is reported as inkind donation support and expense in the period in which the services are performed. The Organization receives donated services from a variety of unpaid volunteers. No amounts have been recognized in the financial statements because the criteria for recognition as contributions of such volunteer effort have not been satisfied. Advertising The Organization expenses the cost of advertising as incurred. Income Taxes The Organization is a qualified nonprofit organization that is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code and Section 23701(d) of the California Revenue and Taxation Code. However, the Organization remains subject to taxes on any net income which is derived from a trade or business regularly carried on and unrelated to its exempt purpose. The Organization follows accounting standards generally accepted in the United States of America related to the recognition of uncertain tax positions. The Organization recognizes accrued interest and penalties associated with uncertain tax positions as part of the statement of activities when applicable. Management has determined that the Organization has no uncertain tax positions at June 30, 2015 and 2014 and therefore no amounts have been accrued. Fair Value Measurements The Organization defines fair value as the exchange price that would be received for an asset or paid for a liability in the principal or most advantageous market. The Organization applies fair value measurements to assets and liabilities that are required to be recorded at fair value under generally accepted accounting principles. Fair value measurement techniques maximize the use of observable inputs and minimize the use of unobservable inputs, and are categorized in a fair value hierarchy based on the transparency of inputs. The three levels are defined as follows: Level 1 - Inputs to the valuation methodology are quoted prices (unadjusted) for identical assets or liabilities in active markets. 9
12 Notes to Financial Statements Years Ended June 30, 2015 and 2014 Note 1 Organization and Summary of Significant Accounting Policies, continued Fair Value Measurements, continued Level 2 - Inputs to the valuation methodology include quoted prices for similar assets or liabilities in active markets, and inputs that are observable for the asset or liability, either directly or indirectly, for substantially the same term of the financial instrument. Level 3 - Inputs to the valuation methodology are unobservable and significant to the fair value measurement. A financial instrument s categorization within the valuation hierarchy is based upon the lowest level of input that is significant to the fair value measurement. The carrying value of cash and cash equivalents, receivables, and payables approximates fair value as of June 30, 2015 and 2014, due to the relative short maturities of these instruments. Use of Estimates The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Subsequent Events The Organization has evaluated subsequent events through November 17, 2015, which is the date the financial statements were available to be issued. Note 2 Concentrations of Credit Risk Cash The Organization maintains accounts at a financial institution with funds insured by the Federal Deposit Insurance Corporation. The Organization s accounts at this institution may, at times, exceed FDIC-insured limits of up to $250,000. The Organization has not experienced any such losses in these accounts. Revenues During the years ended June 30, 2015 and 2014, the Organization received funding of $11,352,295 (62%) and $11,969,559 (60%) from two sources, respectively. At June 30, 2015 and 2014, amounts due from these funding sources included in grants receivable were $1,787,169 (87%) and $1,391,233 (87%), respectively. 10
13 Notes to Financial Statements Years Ended June 30, 2015 and 2014 Note 3 Grants Receivable Grants receivable consist of the following at June 30: County of San Diego $ 1,051,039 $ 823,763 San Diego Unified School District 559, ,678 First 5 San Diego 177, ,792 U.S. Department of Health and Human Services 113,769 88,271 Other 89,019 62,765 San Ysidro Health Center 31,277 - California Department of Public Health 28,387 34,612 U.S. Department of Justice - 14,684 $ 2,049,621 $ 1,591,565 Note 4 Investments The following table presents the fair value measurement hierarchy of investments at June 30, 2015: Level 1 Level 2 Level 3 Total Cash and sweep balance $ 59,713 $ - $ - $ 59,713 Corporate stocks 952, ,387 Fixed income securities - 373, ,544 Mutual funds 127, ,042 Preferred stocks - 52,480-52,480 $ 1,139,142 $ 426,024 $ - $ 1,565,166 The following table presents the fair value measurement hierarchy of investments at June 30, 2014: Level 1 Level 2 Level 3 Total Cash and sweep balance $ 75,918 $ - $ - $ 75,918 Corporate stocks 762, ,081 Fixed income securities - 321, ,349 Mutual funds 124, ,033 Preferred stocks - 29,741-29,741 $ 962,032 $ 351,090 $ - $ 1,313,122 11
14 Notes to Financial Statements Years Ended June 30, 2015 and 2014 Note 4 Investments, continued The following schedules summarize the investment return and its classification: Interest and dividends $ 32,416 $ 23,801 Net realized and unrealized gains 45, ,997 $ 77,621 $ 181,798 Note 5 Property and Equipment Property and equipment consist of the following at June 30: Furniture and equipment $ 172,313 $ 158,239 Modular classroom buildings 343, ,469 Leasehold improvements 2,195 2, , ,903 Less accumulated depreciation (337,738) (304,665) $ 180,239 $ 199,238 Note 6 Deferred Revenue Deferred revenue consists of the following at June 30: Family Support Services $ 105,332 $ 85,337 Education and Outreach 103,492 61,515 Crawford Community Connections 91, ,102 Military Family Resource Center 76, ,995 Other Programs 5,080 64,836 $ 381,525 $ 471,785 Note 7 Line of Credit The Organization has a $500,000 line of credit with interest at the 30 day Libor rate plus 450 basis points with an interest floor of 4.75% per annum. The line matures on September 30, 2015 and no amounts were due on the line as of June 30, 2015 and
15 Notes to Financial Statements Years Ended June 30, 2015 and 2014 Note 8 Commitments The Organization leases certain facilities under agreements which expire at various dates to September 30, Other facilities, principally extended day care sites leased from public school districts, are currently rented on a monthto-month basis. In addition, the Organization leases certain equipment under leases expiring at various dates to March 31, Minimum future lease payments at June 30, 2015 are due as follows: Year Ending June 30, 2016 $ 740, , , ,325 Thereafter - $ 2,024,731 Rent expense for the years ended June 30, 2015 and 2014 was $867,706 and $773,333, respectively. Note 9 Functional Allocation of Expenses The costs of providing the various programs and activities have been summarized on a functional basis in the statements of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefited. Note 10 Retirement Plan The Organization has adopted a tax shelter annuity plan covering all eligible employees. The plan provides that the Organization match employee contributions up to 4% of the participant s compensation. The Organization s contributions totaled $159,877 and $167,567 for the years ended June 30, 2015 and 2014, respectively, and are included in salaries and fringe benefits in the statements of functional expenses. Note 11 Reclassification The Organization has reclassified certain prior year information to conform with current year presentations. These reclassifications had no effect on the change in net assets on the statements of activities. Note 12 Contingencies The Organization may periodically be a party in litigation cases incidental to its business activities. While any litigation or investigation has an element of uncertainty, management believes that the outcome of any of these matters will not have a materially adverse effect on its financial position, results of operations or liquidity. 13
16 SUPPLEMENTAL INFORMATION
17 INDEPENDENT AUDITORS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To the Board of Directors of Social Advocates for Youth, San Diego, Inc. We have audited, in accordance with the auditing standards generally accepted in the United State of America and the standards applicable to financial audits contained in Government Auditing Standards issues by the Comptroller General of the United States, the financial statements Social Advocates for Youth, San Diego, Inc. (a nonprofit organization), which comprise the statement of financial position as of June 30, 2015, and the related statements of activities, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated November 17, Internal Control over Financial Reporting In planning and performing our audit of the financial statements, we considered Social Advocates for Youth, San Diego, Inc. s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Social Advocates for Youth, San Diego, Inc. s internal control. Accordingly, we do not express an opinion on the effectiveness of the Organization s internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. Compliance and Other Matters As part of obtaining reasonable assurance about whether Social Advocates for Youth, San Diego, Inc. s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audits, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
18 Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the organization s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the organization s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. San Diego, California November 17, 2015
19 INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 To the Board of Directors of Social Advocates for Youth, San Diego, Inc. Report on Compliance for Each Major Federal Program We have audited Social Advocates for Youth, San Diego, Inc. s compliance with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that could have a direct and material effect on each of Social Advocates for Youth, San Diego, Inc. s major federal programs for the year ended June 30, Social Advocates for Youth, San Diego, Inc. s major federal programs are identified in the summary of auditors results section of the accompanying schedule of findings and questioned costs. Management s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditor s Responsibility Our responsibility is to express an opinion on compliance for each of Social Advocates for Youth, San Diego, Inc. s major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Social Advocates for Youth, San Diego, Inc. s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Social Advocates for Youth, San Diego, Inc. s compliance. Opinion on Each Major Federal Program In our opinion, Social Advocates for Youth, San Diego, Inc. complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, Report on Internal Control over Compliance Management of Social Advocates for Youth, San Diego, Inc. is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Social Advocates for Youth, San Diego, Inc. s internal control over compliance with the types of requirements that could have a direct and material effect on
20 each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with OMB Circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Social Advocates for Youth, San Diego, Inc. s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of OMB Circular A-133. Accordingly, this report is not suitable for any other purpose. San Diego, California November 17, 2015
21 Schedule of Expenditures of Federal Awards Year Ended June 30, 2015 Federal/Pass-Through Grantor and Program Title Federal Agency or CFDA Pass-Through Number Grantor No. Expenditures U.S. Department of Agriculture Pass-through Programs Pass-through Programs from County of San Diego State Administrative Matching Grants for the Supplemental Nutrition Assistance Programs $ 98,906 Total U.S. Department of Agriculture 98,906 U.S. Department of Justice Pass-through Programs Pass-through Programs from South Bay Community Services Edward Byrne Memorial Justice Assistance Grant Program ,998 Total U.S. Department of Justice 13,998 U.S. Department of Health and Human Services Direct Programs: Healthy Marriage Promotion and Responsible Fatherhood Grants H9SP14691A 776,809 Drug-Free Communities Support Program Grants H9SP14691A 132,211 Total Direct Programs 909,020 Pass-through Programs From County of San Diego: Community Services Block Grant Cluster: Community Services Block Grant / ,709 Total Community Services Block Grant Cluster 382,709 Medicaid Cluster: Medi-Cal Assistance Program MAA-145 3,518 Total Medicaid Cluster 3,518 Community Transformation Grant and National Dissemination and Support for Community ,396 Promoting Safe and Stable Families ,302 Community-Based Child Abuse Prevention ,387 Foster Care Title IV-E ,000 Block Grants for Community Mental Health Services / ,435 Block Grants for Prevention and Treatment of Substance Abuse / ,253 Total U.S. Department of Health and Human Services 3,134,020 Total expenditures of federal awards $ 3,246,924 See independent auditors report and notes to schedule of expenditures of federal awards. 18
22 Notes to Schedule of Expenditures of Federal Awards Year Ended June 30, 2015 Note 1 Basis of Presentation The accompanying schedule of expenditures of federal awards includes the federal grant activity Social Advocates for Youth, San Diego, Inc. and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Note 2 Amounts Provided to Subrecipients The amount provided to subrecipient, San Diego Youth Services, from the Prevention and Treatment of Substance Abuse Program during the year ended June 30, 2015 was $40,988. No other subrecipients were under this program. See independent auditors report. 19
23 Schedule of Findings and Questioned Costs Year Ended June 30, 2015 Section I Summary of Auditors Results Financial Statements Type of auditors report issued: Unmodified Internal control over financial reporting: Significant deficiency(ies) identified? yes x none identified Material weakness(es) identified? yes x no Noncompliance material to the financial statements noted? yes x no Federal Awards Internal control over major programs: Significant deficiency(ies) identified? yes x none identified Material weakness(es) identified? yes x no Type of auditors report issued on compliance for major programs Unmodified Any audit findings disclosed that are required to be reported in accordance with OMB Circular A-133, Section 510(a)? yes x no Identification of major programs: CFDA Number Name of Federal Program or Cluster Healthy Marriage Promotion and Responsible Fatherhood Grants Block Grants for Community Mental Health Services Dollar threshold used to distinguish between Type A and Type B programs: $300,000 Auditee qualified as a low-risk auditee under OMB Circular A-133, Section 530? x yes no Section II Financial Statement Findings None Section III Federal Award Findings None Prior Year Findings None See independent auditors report. 20
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