FinancialReport St.TamanyCOuncilontheAging,Inc. Covington,Louisiana June30,196
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- Myron Small
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1 FinancialReport St.TamanyCOuncilontheAging,Inc. Covington,Louisiana June30,196 jnoerprovisionsofstatelaw,th~s reportisapublicdocument.a copyofth,zropedhasbensubmittedtof~e;~uclited,oreviewed, ~ntity~ndot~erapropriatepublic oficials.[hereportisavailablefor publicinspectionathebaton RougeoficeL~ftheLegislativeAuditorand,whereapropriate,athe oficeoftheparishclerkofcourt ReleaseDate~1q.19~.].9.7.,
2 TABLEOFCONTENTS St.TamanyCouncilontheAging,Inc. FinancialReport Covington,Louisiana i.independentauditor'sreport June30,196 2.INTERNALCONTROLREPORTS: i IndependentAuditor'sReportonInternalControl StructureBasedonanAuditofGeneralPurpose FinancialStatementsPerformedin AcordancewithGovernmentAuditingStandards IndependentAuditor'sReportontheInternalControl 3 StructureUsedinAdministeringFederalFinancial 3.COMPLIANCEREPORTS: AsistancePrograms 6 onanauditofgeneralpurposefinancial StatementsPerformedinAcordanceWith IndependentAuditor'sReportonComplianceBased GovernmentAuditingStandards IndependentAuditor'sReportonComplianceWith I thegeneralrequirementsaplicabletofederal FinancialAsistancePrograms IndependentAuditor'sReportonCompliancewith 13 SpecificRequirementsAplicabletoNonmajor 4.GENERALPURPOSEFINANCIALSTATEMENTS: FederalFinancialAsistanceProgramsTransactions15 CombinedBalanceShet-AlFundTypesand AcountGroup(s) CombinedStatementofRevenues,Expenditures 17 andchangesinfundbalance-algovernmental FundTypes 18 StatementofRevenues,Expendituresand FundBalances-Budget(GAPBasis)and SpecialRevenueFund
3 4.GENERALPURPOSEFINANCIALSTATEMENTS:-(continued) 5.SUPLEMENTARYFINANCIALINFORMATION: ~NotestoFinancialStatements 21 Schedule1-ScheduleofProgramRevenues, Expenditures,andChangesinFundBalance- GeneralFund Schedule2-CombiningStatementof 46 Revenues,Expenditures,andChangesinFund Balance-SpecialRevenueFunds Schedule3-ScheduleofProgramExpenditures- 48 Budgetvs.Actual Schedule4-ComparativeStatementofGeneral 49 FixedAsetsandChangesinGeneralFixedAsets Schedule5-ScheduleofFederalFinancial 54 6.QUESTIONEDCOSTS Asistance FINDINGSANDRECOMENDATIONS-CURENTYEAR 8.CORECTIVEACTIONTAKENONPRIORYEARFINDINGS 58 9.EXITCONFERENCE 63 65
4 [~OCIETYOFLOUISIANACI"As MEMBI-ROFTHE 1481OLDHAMONDHIGHWAY,SUITE4 NElLG.FERRARI CERIFIEDPUBLICACOUN'fANI BATONROUGE,LOUISIANA70816 PHONE[5E)4] AMERICANINSTITUTEOFCPAD MEMBEROFTHE INDEPENDENTAUDITOR'SREPORT TOtheBoardofDirectors, St.TamanyCouncilontheAging,Inc. covington,louisiana. statementsofthest.tamanycouncilontheaging,inc., covington,louisiana,asofandfortheyearendedjune30,196. Ihaveauditedtheacompanyinggeneralpurposefinancial Thesegeneralpurposefinancialstatementsaretheresponsibility ofthecouncil'smanagement.myresponsibilityistoexpresan opiniononthesegeneralpurposefinancialstatementsbasedonmy audit auditingstandards;governmentauditingstandards,isuedbythe ComptrolerGeneraloftheUnitedStates;andtheprovisionsof İconductedmyauditinacordancewithgeneralyacepted oficeofmanagementandbudgetcirculara-128,auditsofstateand LocalGovernments.ThosestandardsandOMBCircularA-128require thatiplanandperformtheaudittoobtainreasonableasurance aboutwhetherthegeneralpurposefinancialstatementsarefreof materialmistatement.anauditincludesexamining,onatest basis,evidencesuportingtheamountsanddisclosuresinthe generalpurposefinancialstatements.anauditalsoincludes asesingtheacountingprinciplesusedandsignificantestimates madebymanagement,aswelasevaluatingtheoveralfinancial statementpresentation.ibelievethatmyauditprovidesa reasonablebasisformyopinion. referedtoabovepresentfairly,inalmaterialrespects,the financialpositionofthest.tamanycouncilontheaging,inc., Inmyopinion,thegeneralpurposefinancialstatements Covington,Louisiana,asofJune30,196,andtheresultsofits operationsfortheyearthenendedinconformitywithgeneraly aceptedacountingprinciples.
5 isuedareport(sepage3)datedaugust28,196,onmy considerationofst.tamanycouncilontheaging,inc.'sinternal InacordancewithGovernmentAuditingStandards,Ihavealso controlstructureandareport(sepagei)datedaugust28,196, onitscompliancewithlawsandregulations. generalpurposefinancialstatementsofthest.tamanycouncilon theaging,~nc.,covington,louisiana,takenasawhole.the Myauditwasmadeforthepurposeoforminganopiniononthe acompanyingfinancialinformationlistedassuplementary financialinformationinthetableofcontentsispresentedfor purposesofaditionalanalysisandisnotarequiredpartofthe generalpurposefinancialstatementsofthest.tamanycouncilon theaging,inc.,covington,louisiana.suchinformationhasben subjectedtotheauditingproceduresapliedintheauditofthe generalpurposefinancialstatementsand,inmyopinion,isfairly statedinalmaterialrespectsinrelationtothegeneralpurpose financialstatementstakenasawhole. BatonRouge,Louisiana, August28,196.
6 SOCIETYOFLOUISIANACPAs MEMBEROFTHE 1481OLDHAMONDHIGHWAY,SUITE4 NElLG.F-ERRARI BATONROUGE,LOUISIANA7081B CERTIFIEDPUBLICACOUNTANT PHONE(504) AMERICANINSTITUTEOFCPAs MEMBEROFTHE TNDEPENDENTAUDITOR'SREPORTONINTERNALCONTROL STRUCTUREBASEDONANAUDITOFGENERALPURPOSE FTNANCTAT.STATEMENTSPERFORMEDINACORDANCE WITHGOVERNMENTAUDITINGSTANDARDS TotheBoardofDirectors, covington,louisiana. St.TamanyCouncilontheAging,Inc. TamanyCouncilontheAging,Inc.,Covington,Louisiana,asofand fortheyearendedjune30,196,andhaveisuedmyreporthereon IhaveauditedthegeneralpurposefinancialstatementsofSt. datedaugust28,]96. auditingstandardsandgovernmentauditinqstandards,isuedbythe ComptrolerGeneraloftheUnitedStates.Thosestandardsrequire Iconductedmyauditinacordancewithgeneralyacepted thatiplanandperformtheaudittobtainreasonableasurance aboutwhetherthegeneralpurposefinancialstatementsarefreof materialmistatement. covington,louisiana,isresponsibleforestablishingand maintaininganinternalcontrolstructure.infulfilingthis ThemanagementofSt.TamanyCouncilontheAging,Inc., responsibility,estimatesandjudgmentsbymanagementarerequired toasestheexpectedbenefitsandrelatedcostsofinternal controlstructurepoliciesandprocedures.theobjectivesofan reasonable,butnotabsolute,asurancethatasetsaresafeguarded againstlosfromunauthorizeduseofdisposition,andthat internalcontrolstructurearetoprovidemanagementwith transactionsareexecutedinacordancewithmanagement's authorizationandrecordedproperlytopermithepreparationof acountingprinciples.becauseofinherentlimitationsinany financialstatementsinacordancewithgeneralyacepted neverthelesocurandnotbedetected.also,projectionofany evaluationofthestructuretofutureperiodsissubjecttothe internalcontrolstructure,erorsoriregularitiesmay riskthatproceduresmaybecomeinadequatebecauseofchangesin conditions,orthathefectivenesofthedesignandoperation ofpoliciesandproceduresmaydeteriorate.
7 financialstatementsofst.tamanycouncilontheaging,inc., Covington,Louisiana,fortheyearendedJune30,196,Iobtained Inplaningandperformingmyauditofthegeneralpurpose anunderstandingoftheinternalcontrolstructure.withrespect totheinternalcontrolstructure,iobtainedanunderstandingof thedesignofrelevantpoliciesandproceduresandwhetherthey havebenplacedinoperation,andiasesedcontrolriskinorder todeterminemyauditingproceduresforthepurposeofexpresing myopiniononthegeneralpurposefinancialstatementsandnotto provideanopinionontheinternalcontrolstructure.acordingly, Idonotexpresuchanopinion. structureanditsoperationthaticonsidertobereportable conditionsunderstandardsestablishedbytheamericaninstituteof Inotedcertainmatersinvolvingtheinternalcontrol CertifiedPublicAcountants.Reportableconditionsinvolve materscomingtomyatentionrelatingtosignificantdeficiencies inthedesignoroperationoftheinternalcontrolstructurethat, inmyjudgement,couldadverselyafectheorganizations'sability torecord,proces,sumarize,andreportfinancialdataina manerthatisconsistentwiththeasertionsofmanagementinthe financialstatements.thereportableconditionshavebenmore fulydiscusedonpages58to62ofthisreport.hereisabrief sumaryofthereportableconditions. ActualCostsExcededBudgetAuthorizationinSome TheFixedAsetsSubledger Instances. ReconciledAsOfJune30,HadNotBenFulyUpdatedand ErorsInFinalReportsFiledWithGOEAWereNoted WereNotDocumented. SomeDieticianCostsAlocatedToTheTitleI-FProgram AVehicleThatWasPurchasedWithFTAFundsWasBeing Amaterialweaknesisareportableconditioninwhichthe ImproperlyUsed. designoroperationofoneormoreoftheinternalcontrol st:cuctureelementsdoesnotreducetoarelativelylowlevelthe riskthaterorsoriregularitiesinamountsthatwouldbe materialinrelationtothefinancialstatementsbeingauditedmay ocurandnotbedetectedwithinatimelyperiodbyemployesin thenormalcourseofperformingtheirasignedfunctions.
8 necesarilydisclosealmatersintheinternalcontrolstructure thatmightbereportableconditionsand,acordingly,wouldnot Myconsiderationoftheinternalcontrolstructurewouldnot necesarilydisclosealreportableconditionsthatarealso consideredtobematerialweaknesesasdefinedabove.however,i donotbelievethereportableconditionsdescribedabovetobe materialweakneses. structureanditsoperationthatireportedtothemanagementof St.TamanyCouncilontheAging,Inc.,Covington,Louisiana, Ialsonotedothermatersinvolvingtheinternalcontrol duringourexitconferenceonaugust28,196.ihavedocumented thosematersthatwerediscusedonpages65to72ofthisreport. Directors,management,theLegislativeAuditoroftheStateof Louisiana,andtheLouisianaGovernor'sOficeofElderlyAfairs. ThisreportisintendedfortheinformationoftheBoardof However,thisreportisamaterofpublicrecordandits distributionisnotlimited. BatonRouge,Louisiana, August28,196.
9 SOCIETYOFLOUISIANACPAs MEMBEROFTHE 1481OLDHAMONDHIGHWAY,SUITE4 NElLG.FERRARI BATONROUGE,LOUISIANA70816 CERTIFIEDPUBLICACOUNTANT MEMBEROFTHE PHONE(504)2"72-17 AMERICANINSTITUTEOFCPAs INDEPENDENTAUDITOR'SREPORTONTHEINTERNALCONTROL STRUCTUREUSEDINADMINISTERINGFEDERALFINANCIAL S St.TamanyCouncilontheAging,Inc.,Covington,Louisianasof andfortheyearendedjune30,196,andhaveisuedmyreport Ihaveauditedthegeneralpurposefinancialstatementsofthe thereondatedaugust28,196. auditingstandards;governmentauditinqstandards,isuedbythe ComptrolerGeneraloftheUnitedStates;andOficeofManagement Iconductedmyauditinacordancewithgeneralyacepted andbudget(omb)circulara-128,auditsofstateandlocal Governments.ThosestandardsandOMBCircularA-128requirethat Iplanandperformtheaudittobtainreasonableasuranceabout whetherthegeneralpurposefinancialstatementsarefreof materialmistatement. 30,196,IconsideredtheinternalcontrolstructureofSt. TamanyCouncilontheAging,Inc.,Covington,Louisianainorder InplaningandperformingmyauditfortheyearendedJune todeterminemyauditingproceduresforthepurposeofexpresing myopiniononthecouncil'sgeneralpurposefinancialstatements andtoreportontheinternalcontrolstructureinacordancewith OMBCircularA-128.Thisreportadresesmyconsiderationof internalcontrolstructurepoliciesandproceduresrelevantto compliancewithrequirementsaplicabletofederalfinancial asistanceprograms.ihaveadresedinternalcontrolstructure policiesandproceduresrelevantomyauditofthegeneralpurpose financialstatementsinaseparatereportdatedaugust28,196 (sepage3).
10 Covington,Louisianaisresponsibleforestablishingand maintaininganinternalcontrolstructure.infulfilingthis ThemanagementofSt.TamanyCouncilontheAging,Inc., responsibility,estimatesandjudgmentsbymanagementarerequired toasestheexpectedbenefitsandrelatedcostsofinternal controlstructurepoliciesandprocedures.theobjectivesofan internalcontrolstructurearetoprovidemanagementwith reasonable,butnotabsolute,asurancethatasetsaresafeguarded againstlosfromunauthorizeduseordisposition,that transactionsareexecutedinacordancewithmanagement's authorizationandrecordedproperlytopermitthepreparationof generalpurposefinancialstatementsinacordancewithgeneraly aceptedacountingprinciples,andthatfederalfinancial asistanceprogramsaremanagedincompliancewithaplicablelaws andregulations.becauseofinherentlimitationsinanyinternal controlstructure,erors,iregularities,orinstancesof noncompliancemayneverthelesocurandnotbedetected.also, projectionofanyevaluationofthestructuretofutureperiodsis subjectotheriskthatproceduresmaybecomeinadequatebecause ofchangesinconditionsorthattheefectivenesofthedesign andoperationofpoliciesandproceduresmaydeteriorate. significantinternalcontrolstructurepoliciesandproceduresused inadministeringfederalfinancialasistanceprogramsinthe Forthepurposeofthisreport,Ihaveclasifiedthe folowingcategories: Cashbalances Grants,publicsuport,programservicefes,other Investments Prepaidexpenses Propertyandequipment revenues,andreceivables Acountspayable Fundbalances Expendituresforgodsandservices Payrolexpensesandrelatedliabilities Donatedmaterials,facilities,andservices Governmentfinancialasistanceprograms: ~Generalrequirements: Alowablecosts/costprinciples Federalfinancialreports Administrativerequirements Drug-freWorkplaceAct
11 Specificrequirements: Typeofservicesalowedorunalowed Eligibility Matching,levelofefort,orearmarking andalowabilityofamountsclaimedor usedformatching Federalfinancialreportsandclaimsfor advancesandreimbursements Costalocation Voluntarycontributionsbyparticipants above,iobtainedanunderstandingofthedesignofrelevant policiesandproceduresanddeterminedwhethertheyhaveben Foraloftheinternalcontrolstructurecategorieslisted placedinoperation,andiasesedcontrolrisk. theaging,inc.,covington,louisiana,hadnomajorfederal financialasistanceprogramsandexpended7%ofitstotalfederal DuringtheyearendedJune30,196,St.TamanyCouncilon financialasistanceunderthefolowingnonmajorfederalfinancial asistanceprograms: TitleI-B I-C $95,187 Total $232, ,849 internalcontrolstructurepoliciesandproceduresthatihave 128,toevaluatethefectivenesofthedesignandoperationof Iperformedtestsofcontrols,asrequiredbyOMBCircularAconsideredrelevanttopreventingordetectingmaterial noncompliancewithgeneralrequirements,specificrequirements, requirementsgoverningclaimsforadvancesandreimbursements,and amountsclaimedorusedformatchingthatareaplicabletothe aforementionednonmajorprograms.myprocedureswerelesinscope thanwouldbenecesarytorenderanopinionontheseinternal controlstructurepoliciesandprocedures.acordingly,idonot expresuchanopinion.
12 structureanditsoperationthaticonsidertobereportable conditionsunderstandardsestablishedbytheamericaninstituteof Inotedcertainmatersinvolvingtheinternalcontrol CertifiedPublicAcountants.Reportableconditionsinvolve materscomingtomyatentionrelatingtosignificantdeficiencies inthedesignoroperationoftheinternalcontrolstructurethat, inmyjudgment,couldadverselyafectthest.tamanycouncilon theaging,inc.,covington,louisiana'sabilitytoadminister federalfinancialasistanceprogramsinacordancewithaplicable lawsandregulations.thereportableconditionshavebenmore fulydiscusedonpages58to62ofthisreport.hereisabrief sumaryofthereportableconditions. ActualCostsExcededBudgetAuthorizationinSome TheFixedAsetsSubledger Instances. ReconciledAsOfJune30,HadNotBenFulyUpdatedand ErorsInFinalReportsFiledWithGOEAWereNoted SomeDieticianCostsAlocatedToTheTitleI-FProgram ~AVehicleThatWasPurchasedWithFTAFundsWasBeing WereNotDocumented. Amaterialweaknesisareportableconditioninwhichthe ImproperlyUsed. designoroperationofoneormoreoftheinternalcontrol structureelementsdoesnotreducetoarelativelylowlevelthe riskthatnoncompliancewithlawsandregulationsthatwouldbe materialtoafederalfinancialasistanceprogrammayocurand notbedetectedwithinatimelyperiodbyemployesinthenormal courseofperformingtheirasignedfungtions. andproceduresusedinadministeringfederalfinancialasistance wouldnotnecesarilydisclosealmatersintheinternalcontrol Myconsiderationoftheinternalcontrolstructurepolicies structurethatmightbereportableconditionsand,acordingly, wouldnotnecesarilydisclosealreportableconditionsthatare alsoconsideredtobematerialweaknesesasdefinedabove. However,Idonotbelievethereportableconditionsdescribedabove tobematerialweakneses. structureanditsoperationthatireportedtothemanagementof St.TamanyCouncilontheAging,InO.,Covington,Louisiana, Ialsonotedothermatersinvolvingtheinternalcontrol duringourexitconferenceonaugust28,196.ihavedocumented thosematersthatwerediscusedonpages65to72ofthisreport.
13 BoardofDirectors,management,LouisianaGovernor'sOficeof ElderlyAfairs,andtheLegislativeAuditoroftheStateof ThisreportisintendedfortheinformationoftheCouncil's Louisiana.However,thisreportisamaterofpublicrecordand itsdistributionisnotlimited. BatonRouge,Louisiana, August28,
14 SOCIETYOFLOUISIANABPAs MEMBEROFTHE 1481OLDHAMONDHIGHWAY.SUITE4 NElLG.F-ERRARI BATONROUGE.LDUISIANA70816 CERTIFIEDPUBLICACOUNTANT MEMBEROFTHE PHONE(504) AMERICANINSTITU]EOFCPAS INDEPENDENTAUDITOR'SREPORTONCOMPLIANCE RASEDONANAUDITOFGENERALPURPOSE GOVERNMENTAUDITINGSTANDARDS TamanyCouncilontheAging,Inc.,Covington,Louisiana,asofand fortheyearendedjune30,196,andhaveisuedmyreporthereon IhaveauditedthegeneralpurposefinancialstatementsofSt. datedaugust28,196. auditingstandardsandgovernmentauditinqstandards,isuedbythe ComptrolerGeneraloftheUnitedStates.Thosestandardsrequire Iconductedmyauditinacordancewithgeneralyacepted thatiplanandperformtheaudittoobtainreasonableasurance aboutwhetherthegeneralpurposefinancialstatementsarefreof materialmistatement. aplicabletost.tamanycouncilontheaging,inc.,covington, LouisianaistheresponsibilityoftheCouncil'smanagement.As Compliancewithlaws,regulations,contracts,andgrants partofobtainingreasonableasuranceaboutwhetherthefinancial statementsarefreofmaterialmistatement,iperformedtestsof thecouncil'scompliancewithcertainprovisionsoflaws, regulations,contracts,andgrants.however,myobjectivewasnot toprovideanopiniononoveralcompliancewithsuchprovisions. Acordingly,Idonotexpresuchanopinion. requiredtobereportedtestsdisclosednoinstancesthatare Theresultsofmy InotedimaterialinstancesofnoncompliancethatIhave undergovernmentauditinqstandards. discusedwithandreportedtomanagement.sepages65to72of thisreportforaditionaldiscusionaboutheseinstances. i
15 BoardofDirectors,management,LouisianaGovernor'sOficeof ElderlyAfairs,andtheLegislativeAuditoroftheStateof ThisreportisintendedfortheinformationoftheCouncil's Louisiana.However,thisreportisamaterofpublicrecordand itsdistributionisnotlimited. BatonRouge,Louisiana, August28,196. ]2
16 SOCIETYOFLOUISIANACPAS MEMBEROFTHE 1481OLDHAMONDHIGHWAY,SUITE4 NElLG.F-ERRARI BATONROUGE.LOUISIANA70816 CERTIFIEDPUBLICACOUNTANT PHONE(504)2"72-17 AMERICANINSTITUTEOFCPAs MEMBEROFTHE TamanyCouncilontheAging,Inc.,Covington,Louisiana,asofand fortheyearendedjune30,196,andhaveisuedmyreporthereon IhaveauditedthegeneralpurposefinancialstatementsofSt. datedaugust28,196. Aging,Inc.'scompliancewiththefolowingrequirementsaplicable toeachofitsfederalfinancialasistanceprograms,whichare IhaveapliedprocedurestotestSt.TamanyCouncilonthe identifiedinthescheduleoffederalfinancialasistance,forthe yearendedjune30,196: Politicalactivity GeneralReauirements Civilrights Cashmanagement Alowablecosts/costprinciples Drug-FreWorkplace Federalfinancialreports Myprocedureswerelimitedtotheaplicableprocedures Administrativerequirements describedintheoficeofmanagementandbudget'scompliance SuplementforSinqleAuditsofStateandLocalGovernments.My proceduresweresubstantialylesinscopethananaudit,the objectiveofwhichistheexpresionofanopiniononthest. TamanyCouncilontheAging,Inc.'s,compliancewiththe requirementslistedintheprecedingparagraph.acordingly,ido notexpressuchanopinion. 13
17 proceduresdisclosednomaterialinstancesofnoncompliancewith therequirementslistedinthesecondparagraphofthisreport. Withrespecttotheitemstested,theresultsofthose Withrespecttoitemsnotested,nothingcametomyatentionthat causedmetobelievethatthest.tamanycouncilontheaging, respects,withthoserequirements.however,theresultsofmy proceduresdisclosedimaterialinstancesofnoncompliancewith Inc.,Covington,Louisiana,hadnotcomplied,inalmaterial thoserequirementswhicharemorefulydiscusedonpages65to72 ofthisreport. BoardofDirectors,management,LouisianaGovernor'sOficeof ElderlyAfairs,andtheLegislativeAuditoroftheStateof ThisreportisintendedfortheinformationoftheCouncil's Louisiana.However,thisreportisamaterofpublicrecordand itsdistributionisnotlimited. BatonRouge,Louisiana, August28,
18 SOCIETYOFLOUISIANACPAs MEMBEROFTHE 1481OLDHAMONDHIGHWAY,SUITE4 NElLG.FERRARI BATONROUGE,LOUISIANA70816 CERTIFIEDPUBLICACOUNTANT MEMBEROFTHE PHONE(5D4) AMERICANINSTITUTEOFCPAs WITHSPECIFICREQUIREMENTSAPLICABLETONONMAJOR FEDERALFINANCIALASISTANCEPROGRAMTRANSACTIONS INDEPENDENTAUDITOR'SREPORTONCOMPLIANCE TotheBoardofDirectors, St.TamanyCouncilontheAging,Inc. Covington,Louisiana. TamanyCouncilontheAging,Inc.,Covington,Louisiana,asofand fortheyearendedjune30,196,andhaveisuedmyreporthereon IhaveauditedthegeneralpurposefinancialstatementsofSt. datedaugust28,196. statementsofst.tamanycouncilontheaging,inc.,covington, Louisiana,andwithmyconsiderationoftheCouncil'sinternal Inconectionwithmyauditofthegeneralpurposefinancial controlstructureusedtoadministerfederalfinancialasistance programs,asrequiredbyoficeofmanagementandbudgetcircular A-128,AuditsofStateandLocalGovernments,Iselectedcertain transactionsaplicabletocertainnonmajorfederalfinancial asistanceprogramsfortheyearendedjune30,196.asrequired byombcirculara-128,ihaveperformedauditingprocedurestotest compliancewiththerequirementsgoverningtypesofservices alowedorunalowed;eligibility;matching,levelofefort,or earmarkingandalowabilityofamountsclaimedorusedfor matching;federalfinancialreportsandclaimsforadvancesand reimbursements;costalocations;andvoluntarycontributionsby participants.myproceduresweresubstantialylesinscopethan anaudit,theobjectiveofwhichisthexpresionofanopinionon thecouncil'scompliancewiththeserequirements.acordingly,i donotexpresuchanopinion. proceduresdisclosednomaterialinstancesofnoncompliancewith therequirementslistedintheprecedingparagraph.withrespect Withrespecttotheitemstested,theresultsofthose toitemsnotested,nothingcametomyatentionthatcausedmeto believethatst.tamanycouncilontheaging,inc.,covington, Louisiana,hadnotcomplied,inalmaterialrespects,withthose requirements.however,theresultsofmyproceduresdisclosed imaterialinstancesofnoncompliancewiththoserequirementswhich aremorefulydiscusedonpages65to72ofthisreport. ]5
19 BoardofDirectors,management,LouisianaGovernor'sOficeof ElderlyAfairs,andtheLegislativeAuditoroftheStateof ThisreportisintendedfortheinformationoftheCouncil's Louisiana.However,thisreportisamaterofpublicrecordand itsdistributionisnotlimited. BatonRouge,Louisiana, August28,
20 C St.TamanyCouncil ET-ALFUNDTYPES ExhibitA covington,ontheaging,inc. June30,196 Louisiana withcomparativetotalsfortheyearendedjune30,195 Governmental FundTVDeSspecial AcountGroups Asets: Cash TS GeneralRevenue Asets Fixed Long-Term General Debt Memorandumonly 196 Totals Investments,atcost Grantsreceivable $32,329$18,609 Acountsreceivable 28,8495,798 Insurancerefund - 9,8 DuefromSpecialRevenueFund 1,389 Restrictedasets: Otherdebits: Fixedasets Cash Investments,atcost 47,924 1,49 $ $ ,924 1 Amountobeprovidedto 345,13 1, ,50 345,13 47, ,31 41,309 6,73 retirelong-termdebt Totalasets $10,546$87,68$345,13$5,94$549,291$613,151 5w94 5,947f591 LIABILITIES.FUNDEQUITY.ANDOTHERCREDITS Liabilities: Acountspayable Acruedsalariesandwages Acruedpayroltaxes Acruedtravel Statepayroltaxwitholding 16,527 1,264 35O $35o$- DuetoGeneralFund 1,106 16,I,i, Advancesfromfundingagencies Acumulatedunpaidvacation FundEquityandothercredits: Fundbalances: Totaliabilities ,675 5, Reservedfor: Unreserved-undesignated Utilityasistance vehicleacquisition Investmentingeneral Buildingacquisition 27,97 20,01 1,924 fixedasets 61,895 65,686 Totalfundequityand Totaliabilities,fund othercredits 109,87367, ,97 20,01 1,924 6,73 127, ,890 18,867 2,42 365, equityandother c]zedits $10,546$87,68$345,13 $5,94 = $549,291$613,151,~heacompanyingnotesareanintegralpartofthistatement. 17
21 ALGOVERNMENTALFUNDTYPES ExhibitB St.TamanyCouncil FortheyearendedJune30,196 covington,ontheaging,inc. Louisiana withcomparativetotalsfortheyearendedjune30,195 REVENUES Intergovernmental GeneralRevenue Special Publicsuport Fundraisers Interestincome Programservicefes $45842 Miscelaneous In-kindcontributions 149 MemorandumOnly $503,71 2, Totals i0 3,4048O $ i0 EXPENDITURES Curent: Totalrevenues 105L , ,21 713,531 Salaries Fringe Travel Operatingservices capitaloutlay Operatingsuplies Othercosts utilityasistance Meals Fulservice Fundraising In-kindexpense 29, i Totalexpenditures Excesofrevenuesover 52, ,10.712, i i OTHERFINanCINGSOURCES~USES (under)expenditures 52,681(105,580)(52,89} 53 Operatingtransfersin Operatingtransfersout Proced~fromsaleofixedasets Excesofrevenuesandother (7,927) 450 (12,834)190, ,761 (190,761) 450 (37,162) sourcesover(under) FUNDBALANCES expendituresandotheruses (24,796)(27,653)(52,49) 4,823 Beginingofyear Endofyear $109,873$67,610 13_~469 95,263 =~=$17,483$29,932 25,109 Theacompanyingnotesareanintegralpartofthistatement. ]8
22 BUDGET~GAPBASISIANDAC OFREVENUES,EXPENDITURES ExhibitC St.TamanyCouncil FortheyearendedJune30,196 covington, ontheaging,inc. Louisiana REVENUES Intergovernmental Budqet Actual Publicsuport Fundraisers Interestincome Programservicefes Miscelaneous 42 8 EXPENDITURES Totalrevenues $ ~nfavorable[ Variance- Favorable i Curent: salaries Fringe Travel Operatingservices 3,067 Operatingsuplies capitaloutlay Othercosts Fundraising Meals Totalexpenditures Excesofrevenuesover(under) OTHERFINANCINGSOURCES(USES_[ expenditures 51,250 52,467 (29,503) 13,709 Operatingtransfersin 39,359 52,681 (1,217) 13,32 Operatingtransfersout Procedsfromsaleofixedasets Excesofrevenuesandothersources (6,236) 30 (7,927) 450(1,691) 150 FUNDBALANCES over(under)expendituresandother uses Beginingofyear (26,57)(24,796)$1,781 Endofyear $108,092$109, ,6913_4,69 Theacompanyingnotesareanintegralpartofthisstatemenṭ 19
23 MENTOF BUDGET ITURESANDCHANGESIN ExhibitD St.TamanyCouncil covington, ontheaging,inc. FortheyearendedJune30,196 Louisiana REVENUES Intergoverumental Budqet_ Publicsuport Fundraisers Interestincome $50,342 25,740 Programservicefes 1, Actual (Unfavorable) Variance- Favorable $503,71 2,868 EXPENDITURES Totalrevenues Curent: 528,054530,063_ 3, ,09 Salaries Fringe Travel Operatingservices 247,353 21,395 Operatingsuplies 19, ,365 capitaloutlay utilityasistance Othercosts Meals 143,968 18,815 19,172 6, ,075 20,351 18,434 24,91 6,824 Fulservice Totalexpenditures 48,20 5, , ,367 48, OTHERFINanCINGSOURCES Excesofrevenuesover(under) expenditures 630, ,643 (4,673[ Operatingtransfersin (102,916)(105,580) (2,64) Operatingtransfersout 17,353 Excesofrevenuesandothersources (1,17)190,761 (12,834) -(1,717) 13,408 over(under)expendituresandother FUNDBALANCES uses (36,680)(27,653) $= 9,027 Beginingofyear Endofyear $58,583$=67,610 95,263 95,263 = Theacompanyingnotesareanintegralpartofthistatemenṭ 20
24 St.TamanyCouncil NOTESTOFINANCIALSTATEMENTS ExhibitE Covington,ontheAging,Inc. June30,196 Louisiana Note1-SumaryofSiGnificantAcountingPolicies a.reportingentity: In1964,theStateofLouisianapasedAct456which authorizedthecharterofvoluntarycouncilsonaging forthewelfareoftheagingpeopleintheirrespective parishes.chartersareisuedbythelouisiana SecretaryofStateuponaprovalbytheGovernor's OficeofElderlyAfairs.TheSt.TamanyCouncilon theaging,inc.isanon-profit,quasi-public corporationwhichmustcomplywiththepoliciesand regulationsestablishedbythelouisianagovernor's OficeofElderlyAfairsandtheStateofLouisiana. TheprimaryfunctionoftheSt.TamanyCouncilonthe Aging,Inc.istoimprovethequalityoflifeforthe parish'selderlyandtoprovideservicestothelderly aswelascordinateandmonitortheservicesofother localagencieservingtheagingpeopleoftheparish. Suchservicesincludeprovidingmeals,nutritional education,informationandasistanceservices,legal asistance,homemakerservices,operatingsenior centers,andtransportation.aboardofdirectors, consistingof20voluntarymemberswhoservethre-year terms,governsthecouncil. TheSt.TamanyCouncilontheAging,Inc.isnota componentunitofanotherprimarygovernmentnordoesit haveanycomponentunitswhicharerelatedtoit.the Councilhaspresenteditsfinancialstatementsasa separatespecial-purposegovernment. 21
25 ExhibitE Note1-SumaryofSianificantAcountinaPoliciesb.PresentationofStatements: continued (continued) InAprilof1984,theFinancialAcountingFoundation establishedthegovernmentalacountingstandardsboard (GASB)topromulgategeneralyaceptedacounting principlesandreportingstandardswithrespectto activitiesandtransactionsofstateandlocal governmentalentities.innovemberof1984,thegasb isuedacodificationofgovernmentalacountinqand FinancialReDortinqStandards.Thiscodificationand subsequentgasb generalyacepted localgovernments. pronouncementsarerecognizedas acountingprinciplesforstateand Theacompanyingfinancialstatementsconformto generalyaceptedacountingprinciplesforstateand localgovernments.thesestatementshavealso incorporatedanyaplicablerequirementssetforthby AuditsofStateandLocalGovernmentalUnits,the industryauditguideisuedbytheamericaninstituteof CertifiedPublicAcountants;SubsectionVI-Anual FinancialReporting,acountingmanualforthe Governor'sOficeofElderlyAfairsContractors;and, c.fundacounting: thelouisianagovernmentalauditguide. Fundacountingisdesignedtodemonstratelegal complianceandtoaidfinancialmanagementby segregatingtransactionsrelatingtocertain governmentalfunctionsoractivities.thecounciluses fundsandacountgroupstoreportitsfinancial positionandtheresultsofitsoperations.eachfund isconsideredaseparateacountingentity,acordingly, theoperationsofeachfundareacountedforwitha separatesetofself-balancingacountsthatcomprise itsasets,liabilities,equity,revenues,and expenditures,orexpenses,asapropriate.resources arealocatedtoandacountedforinindividualfunds baseduponthepurposeforwhichtheyaretobespent andthemeansbywhichspendingactivitiesare controled.thevariousfundsaregroupedinthese financialstatementsintotwogenericfundtypesandtwo broadfundcategories(acountgroups). 2
26 ExhibitE NoteI-SumaryofSiqnificantAcountinqPoliciesc.FundAcounting:-(continued) continued (continued) Governmentalfundsareusedtoacountforalormost ofthecouncil'sgeneralactivities,includingthe colectionanddisbursementofspecificorlegaly restrictedmonies,theacquisitionoffixedasets,and theservicingofgeneralong-termdebt. Thegovernmentalfundsandthe aspresentedinthefinancial asfolows: programscomprisingthem statementsaredescribed ~GeneralFund TheGeneralFundisthegeneraloperatingfundof thecouncil.itisusedtoacountforal financialresourcesexceptthoserequiredtobe acountedforinanotherfund.thesefundsare acountedforandreportedacordingtothesource (federal,stateorlocal)fromwhichtheyare derived. ThefolowingprogramscomprisetheCouncil's GeneralFund: Local Revenues,suchas,(i)donationsfromthegeneral public,(2)incomefromvariousfundraisers(3) programservicerevenuefromrentingmedicalert unitsandprovidingmedicaidservices,and(4) interestincomearnedonidlefundswhichaveben invested,havebenrecordedinthelocalprogramof thegeneralfund.expensesincuredwhicharenot chargeabletospecificprogramsbecauseofbudget limitations,orbecauseoftheirnature,are recordedaslocalprogramexpenditures.also, expensesincuredtoproducerelatedprogramservice fesandfundraisingincomearechargedaslocal programexpenditures. 23
27 ExhibitE Note1-SumaryofSiqnificantAcountinqPoliciesc.FundAcounting:-(continued) (continued) continued TheCounciloperatesseniorcentersinSlidel, SeniorCenterActivities Lacombe,Covington,Mandevile,andPearlRiver. Theparticipantsateachofthesecenterssolicit publicsuporthroughactivitiestohelpofsethe costofoperatingthesecentersaswelastoraise fundsforactivitiesthatarenotpaidforthrough theprimarygrantforseniorcentersfromthe Governor'sOficeofElderlyAfairs.Thetypesof activitiesusedtoraisethesefundsconsistof rumagesales,craftsales,rafles,dances,and softdrinksales.thereisnorestrictiononhow thenetprocedsoftheseactivitiesareused.in adition,theparticipantsatheslidelsenior centerhavesolicitedfromthepublicandconducted activitiestoraisemoneyforthepurposeof building,furnishing,andprovidingsomeoperating fundsfortheseniorcenterfacility.thenet procedsfromthisactivityhavebenpresentedas arestrictedasetonthecouncil'sbalanceshet withacorespondingreservationofthefund balance.therevenuesandrelatedexpensesforeach centeraremaintainedinseparateacountswithin thecouncil'sgeneraledger. MedicaidEnrolmentandCaseManaqement TheCouncilalsoactsasacordinatorofservices forpeoplewhoarehome-boundandinnedof servicessimilartothoseprovidedinanursing home.ratherthanhavethepersonsentoanursing home,thecouncilcordinatesnecesaryservicesand ispaidafebymedicaidforperformingthecase managementfunction. 24
28 ExhibitE NoteI-SumaryofSiqnificantAcountinqPoliciesc.FundAcounting:-(continued) (continued) continued PCOA(Act735)fundsareapropriatedforthe CouncilbytheLouisianaLegislatureandremitedto thecouncilviathegovernor'soficeofelderly Afairs.TheCouncilmayusethese"Act735"funds atitsdiscretion. TheLocalTransportationprogramisusedtoacount ocaltransdortation formoneyreceivedfromthecitiesofslideland Mandevile,andtheBayouLibertyCivicClubthatis restrictedforuseinprovidingtransportation servicestoelderlyresidentsofthedonor's ~SpecialRevenueFunds respectivecityorarea. sofspecificrevenuesourcesthatare RevenueFundsareusedtoacountforthe s. restrictedtoexpendituresforspecified ThefolowingprogramscomprisetheCouncil's SpecialRevenueFunds: 25
29 ExhibitE Note1-SumaryofSiqnificantAcountinqPolicies c.fundacounting:-(continued) -(continued) continued ~SpecialRevenueFunds TitleIB-OmbudsmanFund -(continued) TheTitleIBOmbudsmanFundisusedtoacount forfundsusedtoprovidelong-termcareresidents age60andolderresidinginlong-termcare facilitiesarepresentativetoensurethatsuch residents'rightsareupheld,toresolvecomplaints byresidentswiththemanagementofthelong-term carefacility,andtopromotequalitycareathe facility.titleibombudsmanfundsareprovided bytheunitedstatesdepartmentofhealthandhuman ServicesthroughtheLouisianaGovernor'sOficeof ElderlyAfairs,whichinturn"pasesthrough"the fundstothecouncil. TheTitleIBSuportiveServicesFundisusedto TitleIBSUDOrtiveServicesFund acountforfundswhicharetoprovideavarietyof services,suchas;informationandasistance, acesservices,in-homeservices,comunity services,legalasistance,andtransportationfor theelderly.titleibsuportiveservicesfunds areprovidedbytheunitedstatesdepartmentof HealthandHumanServicesthroughtheLouisiana Governor'sOficeofElderlyAfairswhichinturn "pasesthrough"thefundstothecouncil. TitleICAreaAqencvAdministration(A)Fund TheTitleICAreaAgencyAdministrationFund (A)isusedtoacountfortheadministrationof SpecialProgramsfortheAging.TitleIC administrativefundsareprovidedbytheunited StatesDepartmentofHealthandHumanServices throughthelouisianagovernor'soficeofelderly Afairs,whichinturn"pasesthrough"thefundsto thecouncil.thesefundsareusedtopayfor administrativecostsasociatedwiththetitlei andseniorcenterprograms. 26
30 ExhibitE Note1-SumaryofSianificantAcountinqPolicies c.fundacounting:-(continued) -(continued) continued ~SpecialRevenueFunds TitleIC-IConareateMealsFund -(continued) TheTitleIC-ICongregateMealsFundisusedto acountforfundswhichareusedtoprovide nutritionalcongregatemealstotheelderlyin strategicalylocatedcenters.titleic-ifunds areprovidedbytheunitedstatesdepartmentof HealthandHumanServicesthroughtheLouisiana Governor'sOficeofElderlyAfairs,whichinturn theyearthecouncilserved35,76mealstopeople eligibletoparticipateinthisprogram. "pasesthrough"thefundstothecouncil.during TitleIC-2HomeDeliveredMealsFundisusedto TitleIC-2HomeDeliveredMealsFund acountforfundswhichareusedtoprovide nutritionalmealstohome-boundolderpersons. TitleIC-2fundsareprovidedbytheUnited StatesDepartmentofHealthandHumanServices throughthelouisianagovernor'soficeofelderly Afairs,whichinturn"pasesthrough"thefundsto thecouncil.duringtheyearthecouncilserved thisprogram. 34,180mealstopeopleeligibletoparticipatein TheTitleIDFundisusedtoacountforfunds TitleIDFund whichareusedtoprovidein-homeservicestothe frailandelderlypersonwhoishome-bound, includingin-homesuportiveservicesforolder individualswhoarevictimsofalzheimer'sdisease victims.titlei-dfundsareprovidedbythe andrelateddisorderswithneurologicalandorganic braindysfunction,andtothefamiliesofsuch UnitedStatesDepartmentofHealthandHuman ServicesthroughtheLouisianaGovernor'sOficeof ElderlyAfairs,whichinturn"pasesthrough"the fundstothecouncil. 27
31 ExhibitE Note1-SumaryofSiqnificantAcountinqPolicies c.fundacounting:-(continued) -(continued) continued ~SpecialRevenueFunds TitleIFund -(continued) TheTitleI-Fundisusedtoacountforfunds usedfordiseasepreventionandhealthpromotion activitiesincluding(i)equipmentandmaterials exercisequipment),(2)homeinjurycontrol,(3) medicationmanagement,(4)mentalhealth,(5) (scalestoweighpeople,educationalmaterials,and nutrition(asesment/screning,counseling,and education).thelawdirectsthestateagency administeringthisprogramto"givepriorityto areasofthestatewhicharemedicalyunderserved andinwhichtherearealargenumberofolder U.S.DepartmentofHealthandHumanServicesthrough individualswhohavethegreatesteconomicand thelouisianagovernor'soficeofelderlyafairs, socialned."titlei-ffundsareprovidedbythe whichinturn"pasesthrough"thefundstothe Council. TheSeniorCenterFundisusedtoacountforthe administrationofseniorcenterprogramfunds apropriatedbythelouisianalegislaturetothe Governor'sOficeofElderlyAfairs,whichinturn "pasesthrough"thefundstothecouncil.this participateinactivitieswhichfostertheir programprovidescomunityservicecentersatwhich olderpersonsreceivesuportiveservicesand independence,enhancetheirdignity,andencourage theirinvolvementinandwiththecomunity. 28
32 ExhibitE NoteI-SumaryofSianificantAcountinqPolicies c.fundacounting:-(continued) -(continued) continued ~SpecialRevenueFunds U.S.D.A.Fund -(continued) TheU.S.D.A.Fundisusedtoacountforthe administrationofnutritionprogramfortheelderly fundsprovidedbytheunitedstatesdepartmentof AgriculturethroughtheLouisianaGovernor'sOfice ofelderlyafairs,whichinturn"pasesthrough" thefundstothecouncil.thisprogramreimburses theserviceproviderabout58centsforeach congregateandhome-deliveredmealservedtoan eligibleparticipantsothatunitedstatesfodand comoditiesmaybepurchasedtosuplementthese programs. TheAuditFundisusedtoacountforfundsreceived AuditFund fromthegovernor'soficeofelderlyafairsthat arerestrictedtouseasasuplementtopayforthe costofhavingananualauditofthecouncil's financialstatements. MiscelaneousGrant tosuplementtitleibsuportiveservicesthis year. 29
33 ExhibitE NoteI-SumaryofSiGnificantAcountingPoliciesc.FundAcounting:-(continued) (continued) continued ~SPecialRevenueFunds-(continued) TheUtilityAsistanceFundisusedtoacountfor UtilitvAsistanceFund theadministrationofprogramsthataresponsoredby localutilitycompanies.thepurposeofthis programistohelpthenedy,elderlypeopleofthe parishpayutilitybils.louisianapowerandlight (LP&L),LouisianaGasServices,andCLECOcolect contributionsfromservicecustomersandsendthe donationstothelouisianaasociationofcouncils onaging(lacoa)whichinturnremitsfundsrelating tost.tamanyparishtothecouncil.washington St.TamanyElectric(WST)wilremitdonationsit colectsdirectlytothecouncil. TheFTAFundisusedtoacountfortheacquisition ofvehiclespurchasedinpartwithfederalfunds undertheelderlyanddisabledtransportation program.thelouisianadepartmentoftransportation anddevelopmentcordinatesthereceiptand disbursementoftheftafundsandtherequired matchingfundsfromthecouncil.thecouncildid notacquireanyvansunderthisprogramduringthe fiscalyear,therefore,therewasnoactivityin thisfundtoreport.however,thecouncilhas enteredintoacontractwiththelouisiana DepartmentofTransportation&Developmentto d.acountgroups: acquireanewvaninfiscalyear197. Anacountgroupisafinancialreportingdevice designedtoprovideacountabilityforcertainasets andliabilitiesthatarenotrecordedinthefunds becausetheydonotdirectlyafectnetexpendable availablefinancialresources.thefolowingtwo acountgroupsarenot"funds". 30
34 ExhibitE Note1-SumaryofSianificantAcountinaPoliciesd.AcountGroups:-(continued) (continued) continued GeneralFixedAsets Thefixedasets(capitaloutlays)usedin governmentalfundtypeoperationsofst.tamany CouncilontheAging,Inc.areacountedfor (capitalized)inthegeneralfixedasetsacount Groupandarerecordedasexpendituresinthe governmentfundtypeswhenpurchased. GeneralLona-TermDebt Long-termliabilitiesexpectedtobefinancedfrom governmentalfundsareacountedforinthegeneral Long-TermDebtAcountGroup.TheGeneralLong-Term DebtAcountGroupshowsonlythemeasurementof financialpositionandisnotinvolvedwith e.basisofacounting: measurementofresultsofoperations. Theacountingandfinancialreportingtreatmentaplied RevenueFunds,areacountedforusingacurent toafundisdeterminedbyitsmeasurementfocus.the governmentalfunds,includingthegeneralandspecial measurementfocus,onlycurentasetsandcurent financialresourcesmeasurementfocus.withthis liabilitiesaregeneralyincludedonthebalanceshet. Operatingstatementsofthesefundspresentincreases (revenuesandotherfinancingsources)andecreases Governmentalfundsaremaintainedonthemodified (expendituresandotheruses)inetcurentasets. acrualbasisofacountingwhereinrevenuesare recognizedintheacountingperiodinwhichtheybecome availableandmeasurable.expendituresarerecognized intheacountingperiodinwhichtheliabilityis incured,ifmeasurable. 31
35 ExhibitE Notei-SumaryofSianificantAcountinaPoliciesf.TransfersandInterfundLoans: (continued) continued Advancesbetwenfundswhicharenotexpectedtobe repaidareacountedforastransfers.inthosecases whererepaymentisexpected,theadvancesareclasified asduefromotherfundsorduetootherfundsonthe balanceshet. clasifiedasinterfundreceivables~payables. Short-terminterfundloansare g.budgetpolicy: TheCouncilfolowsthese budgetarydatareflected proceduresinestablishingthe QTheGovernor'sOficeofElderlyAfairs(GOEA) inthesefinancialstatements. notifiesthecouncileachyearastothefunding levelsforeachprogram'sgrantaward. TheCouncilmayalsoobtaingrantsfromagencies otherthangoeaandthecouncil'smanagement considersthepotentialrevenuestobearnedunder thosegrants. Projectionsaremadeof servicefes,andother trendsanddataavailable futurerevenues. publicsuport,program revenuesbasedonpast toformexpectationsof TheCouncil'sexecutivedirectorpreparesaproposed budgetbasedonthefundinglevelsprovidedbygoea andotheragencies,aswelasthexpectedamounts ofotherevenues,andthensubmitsthebudgetto theboardofdirectorsforaproval. TheBoardofDirectorsreviewsandadoptsthebudget beforejune30ofthecurentyearforthenext year. TheadoptedbudgetisforwardedtotheGovernor's OficeofElderlyAfairs(GOEA)forfinalaproval. Albudgetaryapropriationslapseattheendof eachfiscalyear(june30). 32
36 ExhibitE Notei-SumaryofSianificantAcountinaPoliciesg.BudgetPolicy:-(continued) (continued) continued Thebudgetispreparedonamodifiedacrualbasis, consistentwiththebasisofacounting,for comparabilityofbudgetedandactualrevenuesand expenditures. Actualamountsarecomparedtobudgetedamounts periodicalyduringthefiscalyearasamanagement controldevice. Expenditurescanotlegalyexcedapropriationson h.totalcolumnsofconfinedstatements-overview: anindividualfundlevel. Totalcolumnsonthecombinedstatements-overvieware captioned"memorandumonly"toindicatethatheyare presentedonlytohelpwithfinancialanalysis.datain thesecolumnsdonotpresentfinancialpositionor resultsofoperationsinconformitywithgeneraly aceptedacountingprinciples.neitherisuchdata comparabletoaconsolidation.interfundeliminations havenotbenmadeintheagregationofthisdata. 3
37 ExhibitE Note]-SumarvofSianificantAcountin~Policies continued i.fixedasets: -(continued) Alfixedasetsarestatedathistoricalcostor estimatedhistoricalcost,ifactualhistoricalcostis notavailable.donatedfixedasetsarestatedatheir estimatedfairmarketvalueonthedatedonated.no depreciationhasbenprovidedongeneralfixedasets. AsofJune30,196,theCouncilhadrecorded$12,78of donatedfixedasetsinitsfinancialstatements. DuringthefiscalyeartheCounciladed$890ofnew fixedasetsandeleted$21,08ofixedasetcosts. ThedeletionsresultedfromtheCouncil'smanagement takingathoroughphysicalinventoryandwritingof numerousasetsthatwereobsolete,broken,orbelowthe dolarvalue($250)whichrequirescapitalization. j.comparativedata: Comparativedatafortheprioryearhavebenpresented intheacompanyingfinancialstatementstoprovidean understandingofchangesinthecouncil'sfinancial positionandoperations.however,presentationof comparativedatabyfundtypehavenotbenpresentedin eachofthestatementsincetheirinclusionwouldmake k.anualandsickleave: thestatementsundulycomplexanddificulttoread. Forgovernmentalfundtypes, acumulatedunpaidvacationthecouncil'sliabilityfor generalong-termdebtgroupofacounts.theseamounts wilberecordedasfundexpendituresjnthevarious hasbenrecordedinthe governmentalfundsintheyearinwhichtheyarepaidor becomedueondemandtoterminatedemployes.the Council'sickleavepolicydoesnotprovideforthe i.relatedpartytransactions: vestingofsickleave. Therewerenotanyrelatedpartytransactionsduringthe fiscalyear. 34
38 ExhibitE Note1-SumaryofSiGnificantAcountingPolicies continued m.restrictedasets: -(continued) n.reservationanddesignationsoffundbalances: TheCouncil"reserves"portionsofitsfundbalancethat arenotavailableforexpenditurebecauseresourceshave alreadybenexpended(butnotconsumed),oralegal restrictionhasbenplacedoncertainasetswhichmake themonlyavailabletometfutureobligations. Designatedalocationsofundbalancesresultwhenthe Council'smanagementintendstoexpendcertainresources inadesignatedmaner.therewerenotanydesignated o.management'suseofestimates: fundbalancesasofjune30,196. Thepreparationoffinancialstatementsinconformity withgeneralyaceptedacountingprinciplesrequires managementomakestimatesandasumptionsthatafect certainreportedamountsandisclosures.acordingly, Note2-RevenueRecoGnition-InterGovernmental,ProGramService actualresultsmaydiferfromthosestimates. Fes.PublicSunort~FundRaisers.andMiscelaneous Revenues Intergovernmentalrevenuesandprogramservicefesare recordedingovernmentalfundsasrevenuesintheacounting periodwhentheybecomesusceptibletoacrual,thatis, measurableandavailable(modifiedacrualbasis).the timingandamountsofthereceiptsofpublicsuport,fund raisers,andmiscelaneousrevenuesaredificulttopredict; therefore,theyarenot:susceptibletoacrualandare recordedasrevenueintheperiodreceived. 35
39 ExhibitE Note2-RevenueRecoqnition-Interqovernmental.ProaramService continued Fes,PublicSuDort,FundRaisers,andMiscelaneous Revenues-(continued) TheSeniorCenter,PCOA(Act735),TitleIB, Interqovernmental andfundsarereceivedasamonthlyalocation grantinadvanceoftheactualexpenditures, C-I,C-2,D, susceptibletoacrualasrevenueuntilactual ofthetotal incured. butarenot expensesare FTA,MiscelaneousGrant,andAuditrevenuesarerecordedas revenuewhentheactualcosthasbenincured,andthegrant reimbursementismeasurableandavailable. U.S.D.A.programfundsarearnedandbecomesusceptibleto acrualbaseduponthenumberofunitsofservice(meals) providedtoc-iandc-2programparticipantsandarerecorded asrevenuesathatime. Revenuesfromthecitiesof transportationservicesareslidelandmandevileforlocal ProaramServiceFes recordedwhenreceived. ProgramservicefesresultfromrentingMedicAlertunitsto programparticipantsandbecomesusceptibletoacrualas revenueathetimetheunitsarerented.otherprogram servicefesaregeneratedbycompletingmedicaidenrolment aplicationsandprovidingcasemanagementservices.those revenuesarerecordedathetimetheservicesareprovided. TheCouncilencouragesandreceivescontributionsfrom blicsudort,fundraisers,andmiscelaneousrevenues clientstohelpofsetthecostsofthetitlei-b,c-i,c- 2,andDprograms.TheBayouLibertyCivicClubalso providesfundstothecouncilforlocaltransportation services.utilityasistancefundsareprovidedfrompublic donations.inadition,variousfundraiserswereheld duringtheyeartoobtainfundstopurchasevehicles,and ofsetcostsofseniorcenteractivities.thesefundsare recordedasrevenueswhenthecashisreceivedbecausethe Councilcanotpredicthetimingofreceiptandtheamount itwilreceive. 36
40 ExhibitE continued Note3-CashandInvestments Deposits-AtJune30,196,thetotalbankbalancesofthe Council'sdepositswas$210,046;suchamountbeingcomprised ofourcheckingacounts,onepasboksavingsacountand sixcertificatesofdeposit.alofthesedepositswere coveredbyfederaldepositoryinsurance. Investments StatestatutesauthorizetheCounciltoinvesttemporarily idlemoniesinthefolowing: UnitedStatesTreasuryBonds, i UnitedStatesTreasuryNotes, UnitedStatesTreasuryBils, ObligationsofU.S.GovernmentAgencies,includingsuch instrumentsasfederalhomeloanbankbonds,government 5. NationalMortgageAsociationbonds,oravarietyof "FederalFarmCredit"bonds, Fulycolateralizedcertificatesofdepositisuedby 6. qualifiedcomercialbanksandsavlngsandloan 7. asociationslocatedwithinthestateoflouisiana, Fulycolateralizedrepurchaseagrements, 8. Fulycolateralizedinterest-bearingcheckingacounts, andmutualortrustfundinstitutionswhichareregistered withthesecuritiesandexchangecomisionunderthe SecurityActof193andtheInvestmentActof1940,and whichaveunderlyinginvestmentsconsistingsolelyof andlimitedtosecuritiesoftheunitedstates TheCouncil'sprimarypurposeforinvestingistoearn Governmentoritsagencies. interestincomeonmoneythathasbendeterminedtobein excesofimediatecashneds. 37
41 ExhibitE continued Note3-CashandInvestments-(continued) AtJune30,196,investmentsconsistedofthefolowing: Bank Investment TypeOf Regions c.n. AmountRate Interest St.Tamany Homestead C.D. $13,0 16,71 I0,i0 5.10% 4.50% Maturity C.D. 31, % St.Tamany HiberniaNational Homestead Bank St.Tamany Homestead C.D. 50,0 Pasboksavings 8, % 4.50% Totalinvestments acount 2,8382.5%Demand Reservedfor: $132,570 Vehicleacquisition SlidelSeniorCenter Building _~20,01) (27,92) Unreservedandundesignated investments $84,647 Theaboveinvestmentshavebenrecordedatcost,which Aloftheaboveinvestmentsareclasifiedascategory1 aproximatesmarketvalue.themarketvaluesofthe certificatesofdepositandsavingsacountdonotfluctuate. werefulycoveredbyfederaldepositoryinsurance. typeinvestmentsacordingtogasbstatement3becausethey 38
42 Note4- Note5- Note6- G abl ExhibitE continued GrantsreceivableatJune30,196,consistedofthe folowing: Proaram U.S.D.A. Funding Fund Aqency Amount SpecialRevenue GOEA ChanaesinFixedAsets Asumaryofchangesingeneralfixedasetswasasfolows: Balances Adition_~s vehicles $253,621$ oficefurniture andequipment computerequipment andsoftware Recreation equipment Buildingimprovements Nutritionequipment Educational equipment Healthmaintenance equipment Totalgeneral fixedasets 40,924 29,536 12,37 1,93 10,183 5, $365,31 =~ vancesfromfundinq_agencies Proaram TitleID Ombudsman Fund 89O 890 Adjustments and Deletions Special SpecialRevenue Revenue $9,8 Balances $(1,716)$251,905 40,103 (1,740) 27,796 (7,490) (51) (2,160) (5,720) $(21,08) = Totaladvancesfromfundingagencies 39 4,847 1,382 8, $345,13 Funding A_~ency GOEA GOEA of the $81 :=
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