FinancialReport TereboneCouncilonAging,Inc.

Transcription

1 "O~:lqCIM- ~ FI-ECOPY g,/,io/~<j~ e.or:~ndt~lag~ f is~ FinancialReport TereboneCouncilonAging,Inc. Houma,Louisiana june30,198

2 TereboneCouncilonAging,Inc. June30,198 ExhibitsNumber Page IntroductorySection TitlePage TableofContents PrincipalOficials FinancialSection IndependentAuditor'sReport 1-2 GeneralPurposeFinancialStatements CombinedBalanceShet-AlFundTypesandAcountGroups A 3-4 CombinedStatementofRevenues,ExpendituresandChangesin FundBalances-AlGovernmentalFundTypes B 5-6 CombinedStatementofRevenues,ExpendituresandChangesin FundBalances-Budget(GAPBasis)andActual-General andspecialrevenuefunds C NotestoFinancialStatements D SchedulesNumber Page SuplementaryInformationSection BalanceShet-GeneralFundPrograms StatementofRevenues,ExpendituresandChangesinFund Balance-GeneralFundPrograms 2 29

3 TABLEOFCONTENTS (Continued) SchedulesNumber Page SuplementaryInformationSection(Continued) CombiningBalanceShet-SpecialRevenueFunds CombiningStatementofRevenues,ExpendituresandChanges infundbalances-specialrevenuefunds ScheduleofExpendituresandTransfersOut-BudgetandActual ScheduleofPriorityServices-TitleIl,PartB-GrantforSuportive Services 6 ComparativeStatementofGeneralFixedAsetsandChangesin 7 4 SingleAuditSection ReportonComplianceandonInternalControlOverFinancialReporting BasedonanAuditofGeneral-PurposeFinancialStatementsPerformed inacordancewithgovernmentauditinustandards ReportonCompliancewithRequirementsAplicabletoEach MajorProgramandInternalControlOverCompliancein AcordancewithOMBCircularA ScheduleofExpendituresofFederalAwards 49 NotestoScheduleofExpendituresofFederalAwards 50 ReporlsbyManagement ScheduleofFindingsandQuestionedCosts ScheduleofPriorYearFindingsandQuestionedCosts 53 Management'sCorectiveActionPlan 54

4 PRINCIPALOFICIALS TereboneCouncilonAging,Inc. June30,198 BOARDOFDIRECTORS ExpirationDate Term WilieBonvilain,Chairman MoyeBoudreaux December31,198 JamesColt CharlesDuet December31,20 JoAnJules December3l,19 LoraineKimbrel December31,198 BarbaraLeBoeuf GaryMatherne,Treasurer December31,20 VirginiaMolaison,ViceChairwoman TodPelegrin CarolRansonet,Secretary KevinPortz December31,198 A.J.Scafide SusanRhodes December31,198 DanyTrahan December31,20 1V

5 FILECOPY OFICIAL 1)0NOT,SENDOUT (Xeroxnec(~s~ry ~02YaridPL~',~. ~opiosfro,qt;r};~ BACf~i1~H.g~ FINANCIALSECTION underprovisionsofstatelaw,this reportisap~b!icdoc,~m~.mt.a copyofthereporlb~sb(~sn,:;'~;brnittedtotheaud;l{:d,ureviewed, entityandothe'-r~:,pb~op[igt:~pi;bic oficials.l'h~r~portism,~fi~/.;,i~)for publicinspectiont~i.the~.:,'.,?ton Roug~ofir.:eoftheLc[.{islativeAuditorand,wh',;reapropriate,athe oficeoftheparishclerkofcourt. Release[)ate

6 BourgeoisBenet PENDENTAUDITOR'SRE TotheBoardofDirectors, TereboneCouncilonAging,Inc., Houma,Louisiana. CouncilonAging,Inc.,(theCouncil),acomponentunitoftheTereboneParishConsolidated Wehaveauditedtheacompanyingeneral-purposefinancialstatementsoftheTerebonc Government,StateofLouisiana,asofandfortheyearendedJune30,198,aslistedinthetableof contents.thesegeneral-purposefinancialstatementsaretheresponsibilityofthecouncil'smanagement.ouresponsibilityistoexpresanopiniononthesegeneral-purposefinancialstatememsbased onouraudit standardsaplicabletofinancialauditscontainedingovernmentauditingstandards_,isuedbythe Ẇeconductedourauditinacordancewithgeneralyaceptedauditingstandardsandthe ComptrolerGeneraloftheUnitedStates.Thosestandardsrequirethatweplanandperformtheaudit toblainreasonableasuranceaboutwhetherthefinancialstatementsarefreofmaterialmistatemont.anauditincludesexamining,onatestbasișevidencesuportingtheamountsandisclosures inthefinancialstatements.anauditalsoincludesasesingtheacountingprinciplesusedand significantestimatesmadebymanagemențaswelasevaluatingtheoveralfinancialstatement presentation.webelievethatourauditprovidesareasonablebasisforouropinion. 1340Wesl"1u)mclBlvd,Suile430 P.O.Ilox2168 }lounla,i,a g ]'hone(504)g Fax(504) ALira0edLiabilityCoral)any Acountants](onsultanls (:el'tlfedpublic I'.0.Box6060 NewOrleans,LA IleritagePlaza,Su0e80 I'honc(504) Fax(504) {)4WeslSecondSUet1 POBox1205 "1h0~odaux,I,A ~ 10~one(504)

7 statementsofterebonecouncilonaging,inc.takenasammle.theacompanyingschedulesas Ourauditwasmadefor(hepurposeoforminganopiniononthegeneral-purposefinancial listedinthetableofcontemsincludingthecombiningandindividualfundandacountgroupfinancial statementsmadscheduleofexpendituresofederalawardsasrequiredbyu.s.oficeofmanagement andbudgetcirculara-13,auditsofstates,localgovermncnts.andnon-profitorganization~are presentedforpurposesofaditionalanalysisandarenotarequiredpartofthegeneral-purpose financialstatementsofterebonecouncilonaging,inc.suchinformationhasbensubjectedto theauditingproceduresapliedintheauditofthegeneral-purposefinancialstatementsand,inour opinion,isfairlystated,inalmaterialrespects,inrelationtothegeneral-purposefinancialstatements takenasawhole. zze CertifiedPublicAcountants September23,198 ]ouma,la.,

8 COMB1NEDBALANCESHET- ALFUNDTYPESANDACOUNTGROUPS TereboneCouncilonAging,Inc. June30,198 WithcomparativetotalsatJune30,197 AsetsASETSANDOTltERDEBITS Cash Investments Contractsreceivable Receivables: Taxes Other Deposits Fixedasets OtherDebits Amountobeprovidedforetirementof generalong-termobligations Totalasetsandotherdebits LIABILITIES,EQUITYANDOTHERCREDITS Liabilities Bankoverdraft Acountspayableandacruedexpenditures Advancesfromfundingagencies DuetoTereboneParishConsolidatedGovernment Long-termobligations Totaliabilities EquityandOtherCredits Investmentsingeneralfixedasets Fundbalances-unreserved Totalequityandothercredits Totaliabilities,equityandothercredits Senotestofinancialstatements Governmental FundTvoes General Revenue $453,356 1,159,172 7,037 19,014 $1,638,579 1,652 70,396 72,048 1,56,531 1,56,531 $156,081 20,13562 $176,878 $13,194 15,913 6,186 35, , ,585 $176,878 Capital Projects $ 176,271 $176, ,271 $176,271

9 AcountGroups General General Fixed Asets 1,085,59 $1,085,59 $1,085,59 1,085,59 $1,085,59 Long-Term Obligations Total (Memorandum Only) $609,437 1,159, ,406 7, ,014 1,085,59 $328,159 1,089,50 40,592 14,096 10,064 21,512 85,043 34,820 34,820 35,517 $34,820 34,820 34,820 $34,820 $3,12,107 63, ,215 45,45 70, ,085,59 1,708,16 2,793,675 $3,12,107 $2,394, ,043 1,363,452 2,218,495 $2,394,53 ExMbltA

10 Reveues Taxes-advalorem lntergovernmental Chargeṣforservices In.rest~nc,ome Publicsuport Miscelaneous Totalrevenues TereboneCouncilonAging,Inc. FortheyearendedJune30,198 WithcomparativetotalsfortheyearendedJune30,197 Expeuditures Curent: Healthandwelfare: Salaries Fringe Travel Operat!ngservices Operatingsuplies Othercosts Meals Capitaloutlay Capitaloutlay: Totalexpenditures Exces(deficiency)ofrevenues overexpenditures OtherFinancingSources(Uses) Operatingtransfersin Operatingtransfersout Totalotherfinancingsources(uses) ExcesofRevenuesandOtherSources OverExpendituresandOtherUses FndBalances Beginingofyear Endofyear Senotestofinancialstatements Special General Revenue $960,649 41,480 25,09 2,620 4, , ,678 $542,76 84, ,013 14, ,396 78,589 13, ,298 9,757 13,15 248, ,416, , ,508 1,257,023 $1,56,531 74,46 (103,82) 670,64 35, ,429 $141,585 Capital Projects $19, ,231 20,231 20,231

11 ExhibitB (Memorandum Total 198 Only) 197 2,015,460 1,7, , ,503 78,589 10,738 14,35 610,014 76, ,892 51,957 13,15 128,425 15,605 39,237 1,670,796 20, ,248 12,231 92, ,64 209,489 (74,46) (834,51) 34,64 209,489 $1,708,16 1,363,452 $1,363,452 1,153,963

12 Revenues Taxes-advalorem lntergovernmental Chargesforservices lnterestincome PublicSuport Miscelaneous Totalrevenues Expenditures Curent: ltealthandwelfare Salaries Fringe Travel Meals Capitaloutlay Totalexpenditures TereboneCouncilonAging,Inc. FortheyearendedJune30,198 Exces(deficiency)ofrevenues overexpenditures OlerFinancingSources(Uses) Operatingtransfersin Operatingtransfersout Totalotherfinancingsources(uses) ExcesofRevenuesandOther SourcesOverExpendituresandOtherUses FundBalances Beginingofyear Endofyear Senotestofinancialstatements 7 GeneralFund $850,0 41,480 26,0 5, ,342 1, , ,194 (81,o13) (81,o13) Actual 960,649 41,480 25,09 2,620 4,652 1,034, , , (670,64) (670,64) variance Favorable (Unfavorable) $10,649 (901) 2,620(854) 1,514 (434) 3, ,4 14, , , ,508 $25,327 1,257,023 1,257,023 $1,31,204$1,56,531

13 ExhibilC SoecialRevenueFunds Budget Actual (Unfavorable~ Favorable Variance 50,75 138,6 65, ,76 84,078 $(7,9) 769,47 14, ,013 18, ,729 14, , ,497 91,672 18,0 645,396 78,589 17,832 13,851 40, , , ,298 13,083 9,757 13,15 41,19 18,075 4, ,416, , ,969 3, ,28 (793,98) (635,48) (108,534t 919, (103,82) 670,64 74,46 158,510 (145,o81) (140,369) 17,015 35,156 $18,141 $123,4 106,429 $141, ,429

14 ExhibitD NOTESTOFINANCIALSTATEMENTS TereboneCouncilonAging,Inc. June30,198 NoteI-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES TheTereboneVoluntaryCouncilontheAged(theCouncil)wascreatedonApril28, 1965,underActNo.456of1964,oftheStateofLouisiana,forthewelfareoftheaging peopleintereboneparish.onseptember10,1975,thecouncilwasincorporatedasthe TereboneCouncilo1AgingundertheprovisionsofTitle12,Chapter2oftheLouisiana RevisedStatutesof1950toperateasaquasi-public,non-profitorganization. TheacountingandreportingpoliciesoftheCouncilconformtogeneralyacepted acountingprinciplesasaplicabletogovernments.thefolowingisasumaryofcertain significantacountingpolicies: a)reportingentity TheCouncilisconsideredacomponentunitoftheTereboneParishConsolidated Government(theParish)and,asuch,thesefinancialstatementswilbeincludedinthc ComprehensiveAnualFinancialReport(CAFR)oftheParishfortheyearended December31,198. TheCouncilhasreviewedalofitsactivitiesandeterminedthatherearenopotential componenlunitswhichshouldbeincludedinitsfinancialstatements. b)fundacounting TheacountsoftheCouncilareorganizedonthebasisofundsandacountgroups, eachofwhichisconsideredaseparateacountingentity.theoperationsofeachfund areacountedforwithaseparatesetofself-balancingacountsthatcompriseitsasets, liabilities,fundequity,revenues,andexpenditures,asapropriate. Specificrevenuesourcesthatarelegalyrestrictedtoexpendituresforspecifledpurposes orevenuesforspecificprogramsareacountedforinseparatefunds.alcouncilson AgingreceivingfundsfromtheGovernor'sOficeofElderlyAfairs(GOEA),Staleof Louisiana,arerequiredtoacountfortheserevenueseparately.TheCouncil'sgovernmentalfundsaregrouped,inthefinancialstatementsinthisreport,intothregeneric fundtypesasfolows:

15 (Continued) ExhibitD Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) b)fundacounting(continued) GovernmentalFunds GeneralFund-TheGeneralFundisthegeneraloperatingfundoftheCouncil. Itisusedtoacountforalfnancialresourcesexcepthosethatarerequiredtobe acountedforinanotherfund. SpecialRevenueFunds-SpecialRevenueFundsareusedtoacountforthe procedsofspecificrevenuesources(otherthancapitalprojects)thatarerestricted toexpendituresforspecifiedpurposes. CapitalProjectsFund-CapitalProjectsFundisusedtoacountforfinancia resourcestobeusedfortheacquisitionorconstructionofmajorcapitalfacilities l'hefolowingprogramscomprisecouncil'sgeneralfund AdValoremTaxMonies-Moniesarederivedfroma3.14milparishwidead valoremtaxreceivedthroughtereboneparishconsolidatedgovermnent. Act735Monies-MoniesarereceivedfromtheGovernor'sOficeofElderlyAfairs astaledinthelegislativeact735.thesemoniesareusedfortheoperationand maintenanceoftheterebonecouncilonaging,inc. TilefolowingfundsarethefundswhichcomprisetheCouncil'sSpecialRevenueFunds Title1IB-SuportiveServicesFund-MoniesarereceivedfromtheGovernor's OficeofElderlyAfairsforSuportiveSocialServices.Thisfundprovidesvarious servicestoelderlypersonsage60andover.servicesinclude,butarenotlilnitcdto, legalasistance,outreach,transportationandpersonalasistanceandcustodialcare. Title1C-AreaAgencyAdministrationFund-Moniesarereceivedfromthe Governor'sOficeofElderlyAfairsandareusedtoacountforsomeofthc administrativecostsasociatedwithoperatingthespecialprogramsfortheaging. Title1C-1-CongregateMealsFund-MoniesarereceivedfromtheGovernor's OficeofElderlyAfairsandareusedtoprovideanutritiousnonrnealfive(5)days awekatvariouslocationsthroughoutheparishforindividualsage60andoverand theirspouse. 10

16 (Continued) ExhibitD Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) b)fundacounting(continued) TitleIlC-2-HomeDeliveredMealsFund-Moniesarereceivedfromthe Governor'sOficeofElderlyAfairsandareusedtoprovideanutritiousnonmeal five(5)daysawektohomeboundpersonsage60andoverandtheirspouse. TitlelID-FrailIn-HomeServicesFund-Moniesinthisfundarereceivedfrom thegovernor'soficeofelderlyafairstoprovidehomemakerservicestothefrail elderly. TitleIlF-FrailElderlyServicesFund-MoniesarereceivedfromtheGovernor's OficeofElderlyAfairsistobeusedfordiseasepreventionandhealthpromotion activities.thelawdirectsthestateagencytogiveprioritytoareasofthestatewhich arcmedicalyundeservedandinwhichtherearealargenumberofolderindividuals whohavethegreatesteconomicandsocialnedforsuchservices. USDACash-In-LieuofComoditiesFund-Moniesinthisfundarcreceivedfrom thegovernor'soficeofelderlyafairsin-lieuofcomodities.awardamountsare basedonthenumberofmealservedtoeligibleparticipantsandareapliedtoraw fodcostsusingtransferstothetitlei1c-1-congregatemealsfundandtitlei C-2-HomeDeliveredMealsFund. HelpingHandsFund-Moniesarereceivedfromthecustomerdonationstothe LouisianaAsociationofCouncilsonAging,TereboneParishConsolidated Government,andSouthLouisianaElectricCoperationAsociation.Thesemonies providehomenergyasistancesubsidytolow-incomelderlyandhandicapersons. OmbudsmanProgramFund-MoniesarereceivedfromtheGovernor'sOficeof ElderlyAfairsforinvestigationandresolutionofcomplaintsbyanimpartial mediator,madebyoronbehalfofresidentsofnursinghomes. AnditFund-MoniesarereceivedfromtheGovernor'sOficeofElderlyAfairsto beusedforauditcosts. DisasterAsistanceFund-Moniesavailabletoasisthelderlyincaseof huricanes,tornadoesandothernaturaldisasters.

17 (Continued) ExhibitD Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) b)fundacounting(continued) DepartmentofHealthandltospilalsFund-Moniesreceivedarereimbursement ofcoststocompleteaplicationsathecouncil'scertifiedmedicaidenrolhnent Center. Afairstoprovidevariouservicestoelderlypersonsage60yearsandover.Services SeniorCenterFund-MoniesarereceivedfromtheGovernor'sOficeofElderly includeadvocacy,educationandtraining,healthandphysicalfitnes,recreation,informationandreferal,andvisitationstoilclients.themoniesaretransferedtothe TitleIlB-SuportiveServicesFund. UnitedWayFund-MoniesarereceivedfromtheUnitedWayofSouthLouisiana toprovidetransportationtothehandicapedandtosuportseniorcenterandtitle I1Transportationservicestoelderlypersonsage60andover. SpecialFund-Moniesaregeneratedthroughspecialprojectsandonations.This fundisusedforsocial,charitable,andathleticeventscheduledforthelderly throughoutheyear. CharitableGamingFund-MoniesweregeneratedfromBingoandotherelated gamingactivities.aldisbursementsmustberelatedtocharitablegamingactivities (prizes,suplies,equipment,operatingexpenses,contributionsforeducational,charitable,religious,patrioticandotherpublicspiritedorganizations). ExonGrantFund-ExonU.S.A.VolunterInvolvementFund-TheCouncil receivedagrantopurchaseaportablephotographidentificationsystem. IdentificationsystemwouldenabletheCounciltomakeI.D.cardsforthesenior citizensofthisparish. SouthCentralBelGrantFund-GrantreceivedfromSouthCentralBelSeniors MiniGrant-Fundsusedforportablephotographidentificationcardsystem. IdentificationsystemwouldenabletheCounciltomakeI.D.cardsforthesenior citizensofthisparish. Non-EmergencyTransportationFund-MoniesarereceivedfromtheDepartment ofhealthandhospitalsformedicaidoflouisianaprogramsfornon-emergency medicaltransportation.moniesarereceivedbasedonpertripbiling. 12

18 (Continued) ExhibitD Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) b)fundacounting(continued) TransportationProgramFund-Moniesarereceivedfromtransportationservices providedfornursinghomeclienteleandbayouoakspatients.moniesarereceived basedonpertripbiling. CaseManagementfortheElderlyFund-FundsarereceivedfromDepartmentof HealthandHospitals.ThisisaMedicaidreimbursementprogramforelderlyand disabledadults.casemanagementisdonethroughaproceswhichconsistsof, inlake,asesment,serviceplaning,linkage,monitoring/folow-up,reasesmenț andtransition/closure.reimbursementisbasedonaunitcostbasis. FindWorkProgramFund-FundsarereceivedfromtheDepartmentofSocial Services,OficeofFamilySuportforTransportationofFINDWORKparticipants. TheCouncilisreimbursedbasedonafiatratepermonthwithaceilingofunitsthat canbeprovided. MealsforaFeProgramFund-TCOAhasreceivedfundsfromUnitedWayfor thisprogram.thisprogramalsoreceivedfundsfromclientspayingafractionofthe costofmealsbasedontheirintakeshet. c)acountgroups Anacountgroupisafinancialreportingdevicedesignedtoprovideacountabilityfor certainasetsandliabilitiesthatarenotrecordedinthefundsbecausetheydonol directlyafectnetexpendableavailablefinancialresourceṣacountgroupsarenot funds.]'hefolowingacountgroupsareusedbylhecouncil: GeneralFixedAsets-Thefixedasets(capitaloutlays)usedingovernmentalfired typeoperationsofthecouncilareacountedforinthegeneralfixedasetsacount Groupandarerecordedasexpendituresinthegovernmentfundtypeswhen purchased. GeneralLong-TermObligations-Long-termliabilitiesexpectedtobefinanced fromgovernmentalfundsareacountedforinthegenerallong-termobligations AcountGroup.TheGeneralLong-TermObligationsAcountGroupshowsonlythe measurementofinancialpositionandisnotinvolvedwithmeasurementofresultsof operations.long-termobligationsconsistofacumulatedunpaidvacationand compensatorytime.

19 (Continued) ExhibitD Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) d)basisofacounting Basisofacountingreferstowhenrevenuesandexpendituresarerecognizedinthe acountsandreportedinthefinancialstatements.basisofacountingrelatestothe timingofthemeasurementsmade,regardlesofthemeasurementfocusaplied. AlGovernmentalFundsareacountedforusingthemodifiedacrualbasisof acounting.theirevenuesarerecognizedintheacountingperiodinwhichthey becomemeasurableandavailableasnetcurentasets.thecouncil'sfundingpolicies relatingtograntsreceivedfromthestateoflouisiana,thetereboneparishconsolidatedgovernment,theunitedwayandotherentitiesaredescribedinnote2. Substantialyalotherevenuesarerecordedwhenreceived.Expendituresaregeneraly recognizedunderthemodifiedacrualbasisofacountingwhentherelatedfundliability isincured.exceptionstothisgeneralruleincludeacumulatedunpaidvacationand sickpay,andotheremployeamountswhicharenotacrued. e)useofestimates Thepreparationofinancialstatementsinconformitywithgeneralyaceptedacounting principlesrequiresmanagementomakestimatesandasumptionsthatafectcertain reportedamountsandisclosures.acordingly,actualresultscouldiferfromthose estimates. f)budgetpolicy TheCouncilusedthefolowingprocedurestoderiveinthebudgetarydatawhichas benpresentedinexhibitcofthesegeneral-purposefinancialstatements. ~TheGovernor'sOficeofElderlyAfairs"GOEA"notifiestheCouncileachyear as othefundinglevelsforeachprogram'saward. ~TheCouncilmayalsobtainfundsfromagenciesotherthanGOEAandthe Councilconsidersthepotentialrevenuestobearnedunderthosegrants. ~Projectionsaremadeofrevenuesfromothersourcesbasedonpastrendsandata availabletoformexpectationsofuturerevenues. TheExecutiveDirectorpreparesaproposedbudgetbasedonthexpectedfunding levelsandthensubmitsthebudgetotheboardofdirectorsforaproval. 14

20 (Continued) ExhibitD Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) f)budgetpolicy:(continued) ~TheBoardofDirectorsreviewsandadoptsthebudgetbeforeMay31ofthe curentyearforthenextyear. ~TheadoptedbudgetisforwardedtotheGovernor'sOficeofElderlyAfairsfor finalaproval. ~Albudgetaryapropriationslapseathendofeachfiscalyear(June30) ~Thebudgetispreparedonamodifiedacrualbasis,consistentwiththebasisof acounting,forcomparabilityofbudgetedandactualrevenuesandexpenditures. Budgetedamountsincludedintheacompanyingfinancialstatementsincludethe originaladoptedbudgetamountsandalsubsequentamendments.therewasonly oneamendmentduringtheyearwhichwasefectivemarch19,198. ~Actualamountsarecomparedtobudgetedamountsperiodicalyduringthefiscal yearasamanagementcontroldevice. ~TheCouncilmaytransferfundsbetwenlineitemsasoftenasrequiredbutmust obtainprioraprovalfromthegovernor'soficeofelderlyafairsforfunds receivedundergrantsfromthistateagency.asapartofthisgrantaward,goea requiresthecounciltoamenditsbudgetincaseswhereactualeoslsfora parlicularcostcategoryexcededthebudgetedamountbymorethan10%. Otherwise,thexcescostscouldbelabeledasunauthorizedexpendilures. ~Expenditurescanotlegalyexcedapropriationsonanindividualfundlevel ~TheCouncilhasestablishedpoliciesrequiringpublicparticipationinthebudget proces. g)acountsreceivable ThefinancialstatementsfortheCouncilcontainoalowanceforbadcbls.Uncollectiblereceivablesarerecognizedasbaddebtsathetimeinformationbecomes availablewhichwouldindicatetheuncolectibilityoftheparticulareceivable.tbese amountsarenotconsideredtobematerialinrelationtothefinancialpositionofthe Council.

21 (Continued) ExhibitD Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) h)investments Investmentsarestatedatfairvalueasestablishedbyopenmarket,exceptfortile LouisianaAsetManagementPol(LAMP).LAMPisanexternalpolwhichis operatedinamanerconsistentwiththesec'srule2a7oftheinvestmentcompany Actof1940.Rule2a7alowsSEC-registeredmutualfundstouseamortizedcostrather lhanmarketvaluetoreportnetasetstocomputesharepricesifcertainconditionsare incl. Investmentsduringtheyearconsistedofthefolowing FederalFarmCreditBankNotes FederalNationalMortgageAsociationNotes FederalHomeLoanBankNotes i)generalfixedasets Generalfxedasetsarenotcapitalizedinthefundsusedtoacquireorconstructhem. Instead,capitalacquisitionandconstructionarereflectedasexpendituresin govermnentalfunds,andtherelatedasetsarereportedinthegeneralfixedasets AcountGroup. TheAcountGroupisnotafund.Itisconcernedonlywiththemeasurementofinancial position.itisnotinvolvedwiththemeasurementofresultsofoperations.public domain,("infrastructure")generalfixedasetsconsistingofcertainimprovementsother thanbuildings,includingroads,bridges,curbsandguters,stretsandsidewalks, drainagesystems,andlightingsystems,arenotcapitalizedalongwithothergeneralfixed asets.nodepreciationhasbenprovidedongeneralfixedasets. Alfixedasetsarevaluedathistoricalcost.Donatedfixedasetsarevaluedatheir estimatedfairvalueonthedatedonated. j)long-termobligations Theacountingandreportingtreatmentapliedtothelong-tenuobligationsasociated withafundaredeterminedbyitsmeasurementfocus.algovernmentalfundsarc acountedforonaspendingor"financialflow"measurementfocus.thismeansthat onlycurentasetsandcurentliabilitiesaregeneralyincludedontheirbalanceshets. Theireportedfundbalance(netcurentasets)isconsideredameasureof"available 16

22 (Continued) ExhibitD Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) j)long-termobligations(continued) spendableresources".governmentalfundoperatingstatementspresentincreases (revenuesandotherfinancingsources)andecreases(expendituresandotherfinancing uses)inetcurentasets.acordingly,theyaresaidtopresentasumaryofsources andusesof"availablespendableresources"duringaperiod. Long-termobligationsexpectedtobefinancedfromGovernmentalFundsareacounted forinthegenerallong-termobligationsacountgroup,notinthegovcrnmcntal Funds. Long-TermObligationsAcountGroupisnota"fund".Itisconcernedonlywiththe measurementofinancialposition.itisnotinvolvedwithmeasurementofresultsof operations. k)acumulatedvacation,compensatorytimeandsickleave Acumulatedvacation,compensatorytimeandsickleavearerecordedasancxpcnditurc oftheperiodinwhichpaid.sickleavecanbeacumulatedbutdoesnotvestand, therefore,aprovisionhasnotbenmadeforsickleave.theamountofacumulated unpaidvacationandcompensatorytimeatjune30,198isreportedinthegeneral Long-TermObligationsAcountGroupandetailedinNote6. I)Encumbrances Encumbranceacounting,underwhichpurchaseorders,contractsandothercomitmentsarerecordedinthefundgeneraledgers,isnotutilizedbytheCouncil. m)incometaxes TaxexemptstatushasbengrantedunderInternalRevenueCodeSection501(c)(3) n)lnterfundtransactions Quasi-externaltransactionsareacountedforasrevenues,expendituresorexpenses. Transactionsthatconstitutereimbursementstoafundforexpenditures/expenscsinitialy madefromithatareproperlyaplicabletoanotherfund,arerecordedasexpenditures/expensesinthereimbursingfundandasreductionsofexpenditures/expensesin thefundthatisreimbursed.

23 (Contined) ExhibitD Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) n)interfundtransactions(continued) Alotherinterfundtransactions,exceptquasi-externaltransactionsandreimbursements, arereportedastransfers.nonrecuringornonroutinepermanentransfersofequityarc reportedasresidualequitytransfers.alotherinterfundtransfersarereportedas operatingtransfers. o)relatedpartytransactions Therewerenorelatedpartytransactionsduringthefiscalyear p)reclasifications Reclasificationshavebenmadetothepriorperiod'sfinancialstatementsinorderto confurmthemtotheclasificationsusedforthecurentyearasfolows. ~$137,570formerlyreportedasmiscelaneousrevenueshasbenpresentedaspublic suportrevenue. ~$281,284formerlyreportedasotherscostsexpenditureshasbenpresentedas meals. q)comparativedata Comparativedatafortheprioryearhasbenpresentedintheacompanyingfinancial statementstoprovideanunderstandingofchangesinthecouncil'sfinancialposition andoperations.however,presentationofcomparativedatabyfundtypehasnotben presentedineachofthestatementsincetheirinclusionwouldmakethestatements undulycomplexandificultoread. r)memorandumonly-totalcolumns Totalcolumnsonthegeneral-purposefinancialstatementsarecaptioned"Memorandum Only"becausetheydonotrepresentconsolidatedfinancialinformationandarepresented onlytofacilitatefinancialanalysis.thecolumnsdonotpresentinformationthatreflects financialpositionoresultsofoperationsinacordancewithgeneralyacepted thisdata. acountingprinciples.interfundeliminationshavenotbenmadeintheagregationof

24 (Continued) ExhibitD Note2-FUNDINGPOLICIES TheCouncilreceivestheirmoniesthroughvariousmethodsofunding.Mostofthefunds areobtainedonagrantbasis.underthismethod,fundsarereceivedonamonthlyalocation ofthetotalbudgetfromtheoficeofelderlyafairs.thefolowingprogramsarc conductedinthismaner:titleia,b,c-l,c-2,dandf,ombudsman,seniorcenter, Acl735MoniesandAuditFund. TheCouncilreceivesfundingbaseduponaperdiemperunitofservice.TheCash-in-Lieu ofcomoditiesprogram,themedicaidaplicationprogram(departmentofhealthand Hospitals),theNon-EmergencyMedicalTransportationProgram(DepartmentofItealthand Hospitals),theTransportationProgram,theCaseManagementfortheElderlyProgram (DepartmentofHealthandHospitals)andtheFindWorkProgramFund(Departmentof SocialServices)receivesfundinginthismaner.Foreportingpurposes,GOEArequires USDACash-In-LieuofComoditiestransactionstobereportedunderTitlelIC-IandC-2. TheCouncilreceivesfundingfromStateofLouisiana,OficeofFacilityPlaningand ControlforeimbursementofeligiblecostfortheconstructionofitsSchrieverSenior Center. TheCouncilencouragesandreceivescontributionsfromclientstohelpofsethecostofthe TitleIl-B,C-1,andC-2Programs.TheCouncilreceivesfundsfromtheParishandUnited WayofSouthLouisiana.UtilityAsistanceFundsarealsoprovidedbytheLouisianaAsociationofCouncilsonAging,SouthLouisianaElectricCoperativeAsociationandCity ofhoumaunderthehelpinghandsprogram.inadition,variousfundraisesarehelduringtheyeartobtainfundstohelpexpandcouncilservices.thetimingandamountsofthe receiptsofpublicsuportandmiscelaneousrevenuesaredificultopredict;therefore,they arenotsusceptibletoacnmlandarerecordedasrevenueintheperiodreceived. TheCouncilrecordsreceiptsfromtheParishforthe3.14milageadvaloremtaxasad valoremtaxrevenue.theparishactsasthecolectionagentforthesetaxesandacounts forthesetaxesonitsboksinanagencyfund.theparishwitholdscertainamountsas reimbursementofexpensesthatareatributabletothecouncil.thenetrevenuesare forwardedtothecouncilforitsuseonanasnedbasis.asindicatedinnote3,fundsnol forwardedbytheparishtothecouncilareinvestedbytheparishonbehalfofthecouncil. PropertytaxesareleviedeachNovember1ontheasesedvaluelistedasoftheprior lamry1foralrealproperty,merchandise,andmovablepropertylocatedinlheparish. AsesedvaluesarestablishedbytheTereboneParishAsesor'soficeandtheStateTax

25 (Continoed) ExhibitD Note2-FUNDINGPOLICIES(Continued) ComisionatpercentagesofactualvalueaspecifiedbyLouisianalaw.Arevaluation ofalpropertyisrequiredtobecompletednolesthaneveryfouryears.thelastrevaluationwascompletedforthelistofjanuary1,196.taxesaredueandpayabledecember31 withinterestbeingchargedonpaymentsafterjanuary1. ThetaxratefortheyearendedDecember31,197was$3.14per1,0forthepurposeof operatingandmaintainingprogramsforthelderlyandisabledpersonsofterebone Parish.RevenuefortheyearendedJune30,198recognizedpropertytaxeslevied November1,197. Note3-DEPOSITSANDINVESTMENTS TheCouncilfolowstatestatutesauthorizinginvestmentofexcesfundsinobligationsof theunitedstates,certificatesofdepositofstatebanksorganizedunderlawsoflouisiana andnationalbankshavingtheirprincipaloficeinlouisianaoranyotherfederalyinsured investment. StalestatutesalsoauthorizeinvestmentinobligationsoftheU.S.Treasury,agencies,and instrumentalities;comercialpaperateda1,2,or3;repurchaseagrements;andthe StaleofLouisianaAsetManagementPol. TheCouncilhasanan'angementwiththeParishwherebytheParishretainsandinvestson thecouncil'sbehalfadvaloremtaxesinexcesofthecouncil'soperatingneds.atjune 30,198theParishadinvested$793,691fortheCouncil.Thisamountisincludedin investmentsonexhibita. BankDeposits TheCouncilisaquasi-governmentalentitywhichisnotrequiredtocomplywithLouisiana lawsrelatingtocolateralizationofcashandinvestments.thecouncil,however,obtains colateralizationforcashatfinancialinstitutionswhichisinexcesofthefdicinsurance. AceptablecolateralizationincludesFD1Cinsuranceandsecuritiespledgedtothepolitical subdivision.obligationsoftheunitedstates,thestateoflouisiana,andcertainpolitical subdivisionsarealowedasecurityfordeposits.obligationsfurnishedasecuritymustbe heldbythepoliticalsubdivision,orwithanunafiliatedbank,orwithatrustcompanyfor theacountofthepoliticalsubdivision. 20

26 (Continued) ExhibitD Note3-DEPOSITSANDINVESTMENTS(Continued) Cashandepositsarecategorizedintothrecategoriesofcreditrisk Category1includesdepositscoveredbyfederaldepositoryinsuranceorbycolateral heldbythecounciloritsagentinthecouncil'sname. Category2includesdepositscoveredbycolateralheldbythepledgingfinaucia institution'strustdepartmentoritsagentinthecouncil'sname. Category3includesdepositscoveredbycolateralheldbythepledgingfinancial institution,oritstrustdepartmentoragentbutnotinthecouncil'snameandeposits whicharcuninsuredoruncolateralized. Theyearendbankbalancesofdepositsandthecaryingamountsashownonthecombined balanceshetareasfolows: BankBalances RiskCate~orv Cash Certificatesofdeposits $103,015 Totals 30,0$518,76 46,584 $545,052 Balance Bok 746,584 AtJune30,198,cashandcertificatesofdepositwereadequatelycolateralizedbysecuriliesheldbyunafiliatedbanksfortheacountofthedepositor.TheGovernmentalAcountingStandardsBoard(GASB),whichpromulgatesthestandardsforacountingandfinancial reportingforstateandlocalgovernments,considersthesesecuritiesuncolatcralized.even thoughthepledgedsecuritiesareconsidereduncolateralizedundertheprovisionsofgasb Statement3,LouisianaRevisedStatute39:129imposesastatutoryrequirementonthe custodialbanktoadvertiseandselthepledgedsecuritieswithin10daysofbeingnotified bythedepositorthathefiscalagenthasfailedtopaydepositedfundsupondemand. Investments: TheCouncil'sinvestmentsarecategorizedtogiveanindicationofthelevelofriskasumed bythentityatyearend. Category1includesinvestmentsthatareinsuredoregisteredorforwhichthesecurities archeldbythecounciloritsagentinthecouncil'sname. 21

27 (Continued) ExhibitD Note3-DEPOSITSANDINVESTMENTS(Continued) Category2includesuninsuredandunregisteredinvestmentsforwhichthesecuritiesare heldbythecounterparty'strustdepartmentoragentinthecouncil'sname. Category3includesuninsuredandunregisteredinvestmentsforwhichthesecuritiesare heldbythecounterpartyorbyitstrustdepartmentoragent,butnotinthecouncil's Atyearendthecaryingamountofinvestmentsareasfolows name,uninsuredandunregistered. Category_ Risk Investmentsubjectocategorization 3 Carying Amount FederalNationalMortgage FederalHomeLoanBankNote Asociation(FNMA)Notes $250,0 141,86 $250,0 141,86 Totals 391,86 LouisianaAsetManagementPol(LAMP) Totalinvestments 20,72 InvestmentsintheLouisianaAsetManagementPolarenotcategorizedastocrcditrisk becausetheyarenotevidencedbysecuritiesthatexistinphysicalorbokentryform. Areconciliationofdepositsandinvestmentsashowninthecombinedbalanceshetisas folows: Cashonhand Caryingamountofdeposits Caryingamountofinvestments $839 1,291, Cash Total Bankoverdraft Investments $609,437 1,159,172 Total (63,546) 2

28 (Continued) ExhibitD Note4-CONTRACTSRECEIVABLE underthefolowingprogrmns: ContractsreceivableatJune30,198consistedofreimbursementsforexpendituresincured StateofLouisiana- OficeofElderlyAfairs- DepartmentofHealthandHospitals- TitleIC-AreaAdministration USDACash-In-LieuofComodities $2,307 7,401 Non-EmergencyMedicalTransportationProgram CaseManagementfortheElderly (MedicaidProgram) DepartmentofSocialServices- 3, OficeofFacilityPlaningandControl Other FindWorkProgram 176,271 4,673 1,678 Total Note5-GENERAl.FIXEDASETS Asumaryofchangesingeneralfixedasetsisasfolows Balance July1, 197 Aditions Deletions Balance June30, 198 Leaseholdimprovements Oficefurniture,fixtures $163,343 $ $ Vehicles,machinery andequipment Constructioninprogres andequipment 152, ,614 6,802 13,492 20,231 45,15 10,08 1,584 $163, , ,185 Leaseholdimprovementsincludeaseniorcenterbuildingwithacostof$159,262whichwas constructedonlandownedbythechauvinseniorcitizens,inc.thecouncilisoperating thebuildingonamonthtomonthbasisatnocostforthelaud. Constructioninprogresisexpendedforconstructionofaseniorcenterbuildingin Schriever. 23

29 (Continued) ExhibitD Noie6-ADVANCESFROMFUNDINGAGENCIES Advancesfromfundingagenciesrepresentfundsreceivedwhichhavenotyetben distributedforthepurposedesignated.thisacountatjune30,198consistedof$6,186 relatingtothedisasterasistancefundand$39,269relatingtotheconstructionofasenior centerinschriever,louisiana. Note7-LONG-TERMOBLIGATIONS Long-termobligationsconsistofacumulatedunpaidvacationandcompensatorytime.The folowingisasumaryofthechangesinlong-termobligationsofthecouncilfortheyear endedjune30,198: Long-termobligations,July1,197 Netdecrease $35,517 Long-termobligations,June30,198 _(697) $34,820 Note8-INTERFUNDTRANSFERS OperatingtransfersinandoutarelistedbyfundfortheyearendedJune30,198 Or~eratin~Transfers GeneralFund: AdValoremTaxMonies Act735Monies $657,108 13,536 SpecialRevenueFunds TitleIBSuportiveServicesFund TitleIC-1CongregateMealsFund 313,64 TitleIC-2HomeDeliveredMealsFund 25,068 TitleID-FrailIn-HomeServicesFund 164,324 USDACash-ln-LieuofComoditiesFund 1,238 OmbudsmanProgramFund DisasterAsistanceFund 1,242 52,689 SeniorCenterFund 9,401 UnitedWayFund SpecialFund 4,267 51,13 2,259

30 (Continued) ExhibitD Note8-INTERFUNDTRANSFERS(Continued) ODeratin~Transfers In Out SpecialRevenueFunds:(Continued) Non-EmergencyMedicalTransportationFund TransportationProgramFund 19,435 CaseManagementfortheElderlyFund 1,524 2,04 Totals Note9-EXCESOFEXPENDITURESOVERAPROPRIATIONS Thefolowingindividualfundshadactualexpendituresandtransfersoutexceding apropriations: Budget Actual Unfavorable Variance SpecialRevenueFunds: TitleIlF-FrailElderly UnitedWayFund ServicesFund $5,816 CaseManagementforthe 35,0 ElderlyFund $7,034 37,60 $(1,218) (2,60) 4,380 4,767 (387) TheoverexpenditureswerefundedbyavailablefundbalancesorGeneralFundtransfers Note10-BOARDOFDIRECTORS TheBoardofDirectorsisavoluntaryboard;therefore,nocompensationhasbenpaidto anymember. 25

31 (Continued) ExhibitD Note1-IN-KINDCONTRIBUTIONS TheTereboneCouncilonAging,Inc.receivedvariousin-kindcontributionsduringthe year.thefolowingfacilities,godsandserviceswerefurnishedatnocostothecouncil: Congregatemealsites USDAcomoditiesprovidedbytheStateofLouisiana SomestorageofUSDAcomodities Volunterservices Volunters'vehicleandtravel Buildingusageforthemainofice,BayouTowers,NealRansonet,ShadyOak,Bonc TereVilageandSchrieverSeniorCenters Operatingsupliesandservices Whilethesecontributionshavenotbenreported,theofsetingexpenditureshavealsonot DepartmentofSocialServices-ProjectIndependenceWorkers benreported. Note12-JUDGEMENTS,CLAIMS,ANDSIMILARCONTINGENCIES ThereisilolitigationpendingagainstheCouncilatJune30,198whichwouldhavea significantadversefectonthecouncil'sfinancialposition. TheCouncilreceivesrevenuesfromvariousfederalandstategrantprogramswhicharc subjectofinalreviewandaprovalastoalowabilityofexpendituresbytherespective grantoragencies.anysetlementsorexpensesarisingoutofafinalreviewarerecognized intheperiodinwhichagreduponbytheagencyandthecouncil.also,itismanagemcnt's opinionthatanyauditsbythegrantoragencieswouldnotproducedisalowedprogramcosts andliabilitiestosuchanextenthatheywouldmaterialyafecthecouncil'sfinancial OnJune30,198,theCouncilhad$382,0inapublicworkscontractofwhich$202,862 wasincomplete. Note13-FEDERALYASISTEDPROGRAMS TheCouncilparticipatesinanumberofederalyasistedprograms.Theseprogramsare auditedinacordancewiththesingleauditactamendmentsof196.auditsofprioryears havenotresultedinanydisalowedcosts;however,grantoragenciesmayprovidcforfurther examinations.basedonpriorexperience,thecouncil'smanagementbelievesthatfurther examinationswouldnotresultinanysignificantdisalowedcosts. 26

32 (Continued) ExhibitD Note13-FEDERALYASISTEDPROGRAMS(Continued) InacordancewiththeSingleAuditActAmendmentsof196andtheOficeof ManagementandBudgetCircularA-13,ascheduleofexpendituresofederalawardsis presented. Note14-ECONOMICDEPENDENCY TheCouncilreceivesamajorityofitsrevenuefromfundsprovidedthroughgrantsadministeredbytheLouisianaGovernor'sOficeofElderlyAfairs.Thegrantamolmtsare apropriatedeachyearbythefederalandstategovernments.ifsignificantbudgetcutsare madeathefederaland/orstatelevel,theamountofthefundsthecouncilreceivescouldbe reducedsignificantlyandhaveanadverseimpactonitsoperations.managementis1lot awareofanyactionsthatwiladverselyafectheamountofundsthecouncilwilreceive inthenextfiscalyear. However,duringtheyearendedJune30,198theCouncilrecognizedpropertytaxrevenue whichprovided$960,649ofaditionalanualrevenuestothecouncil.thisrevenuehelps reducethedependencybythecouncilolfederalandstategrants.thecouncilalsoreceives othermiscelaneousrevenues. Note15-IRCSECTION125CAFETERIAPLAN InMarch191,theCouncilestablishedanInternalRevenueCodeSection125"Cafeteria" planforalitsful-timemployes.underthisplananeligiblemployecanelectohave aportionoftheircompensationreducedtopayforinsurancethathemployewould normalyhavetopaywith"aftertax"compensation.participationinthisplanisathe optionofeachful-timemploye. Note16-RISKMANAGEMENT TheCouncilisexposedtovariousrisksoflosrelatedtotorts;theftsof,damageto,and destructionofasets;erorsandomisions;injuriestoemployes;andnaturaldisasters.the Councilhaspurchasedcomercialinsurancetocoveroreducetheriskoflosthatmight ariseshouldone&theseincidentsocur.nosetlementsweremadeduringtheyearthat excededthecouncil'sinsurancecoverage. 27

33 (Continued) ExhibitD Note17-CHANGEFORNEWPRONOUNCEMENT EfectiveJuly1,197,theCouncilretroactivelychangeditsmethodofstatinginvestments initsfinancialstatementstoconformwiththerecentpronouncementofthegovernmental AcountingStandardsBoardStatementNo.31,AcountingandFinancialReportingfi certaininvestmentsandforexternalinvestmentpols.underthenewacountingmethod, pronouncementbecauseatjuly1,197investmentcostaproximatedmarketvalue. investmentsarestatedatmarketvalue.thereisnocumulativefectofaplyingthenew Note18-LETEROFCREDIT Aleterofcreditamountingto$10,0forthelocalmatchingfundsofatransportation programtopurchaseavehiclewasoutstandingatjune30,198.managementanticipates purchasingthevehicleinthefiscalyearendingjune30,19,sincetheleterofcredit expiresjuly1,19. 28

34 SUPLEMENTARYINFORMATIONSECTION

35 Schedule1 BALANCESHET-GENERALFUNDPROGRAMS TereboneCouncilonAging,Inc. June30,198 AdValorem ProgramsoftheGeneralFund TaxMonies Act735 Monies Total Asets Cash Investments $453,356 Receivables 1,159,172 $453,356 1,159,172 Deposits Taxes 19,014 7,037 19,014 7,037 Totalasets $1,638,579 $1,638,579 Liabilities Acountspayableandacruedexpenditures DuetoTereboneParish 1,652 1,652 ConsolidatedGovernment 70,396 70,396 Totaliabilities 72,048 72,048 FundBalance Fundbalance-unreserved 1,56,531 1,56,531 Totaliabilitiesandfundbalance $1,638,579 $1,638,579 29

36 RTATI?.MF~NT(IFRI~VF,NIL.q.EXPENDITURESANDCHANGES Schedule2 NIq'lNIblA1,ANCF.-~F,NF,RAI,FUNDPROGRAMS TereboneCouncilonAging,Inc. FortheyearendedJune30,198 AaVa oremact/3b Revenues TaxMoniesMonies GeneralFundPrograms Taxes-advalorem lntergovemental: SlateofLouisiana: $960,649 $960,649 Intereslincome Act735 Publicsuport: DepartmentofTransportationandDevelopment 27,94 Miscelaneous: Contributions 25,09 13,536 13,536 27,94 Other 2,620 25,09 Expeuditures-Health&Welfare Totalrevenues 4,652 2,620 1,020,964 13,536 1,034,50 4,652 Curent: Travel Operatingservices Operatingsuplies 484 Capitaloutlay Totalexpenditures 51,678 1,205981, OtherFinancingUses Excesofrevenuesoverexpenditures 54, ,616 13, ,152 54,348 Operatingtransfersout: TitleI1B-SuportiveServicesFund Title1C-I-CongregateMealsFund Title1C-2-tomeDeliveredMealsFund (248,95) Title1IF-FrailElderlyAsistanceFund (26,616) OmbudsmanFund (140,087) (13,536) (262,531) DisasterAsistanceFund 0,238) (26,616) UnitedWayFund (1,242) (140,087) SpecialFund (9,401) (1,238) Non-EmergencyMedicalTransportaionFund (4,267) (1,242) TransportationProgramFund (2,259) (9,401) CaseMangementfortheElderlyFund (19,435) (I,524) ExcesofRevenuesOverExpenditures Totalotherfinancinguses (2,04) (19,435) (4,267) (2,259) (1,524) (657,108)(13,536)(670,64) (2,04) FudBalance andotheruses 309,508 Beginingofyear Endofyear 1,257, $1,56,531$ $1,56,53 1,257, ,508

37 COMBININGBA1,ANCESHET-SPECIAl,REVENUEFUNDS TcreboncCouncilonAging,Inc. June30,198 TitleI1BTitleIC SuportiveAreaAgencyTitle1IC-1Delivered C-2-Home Title1 ServicesAdministrationCongregate Fund Fund MealsFund Meals Fund Asets Cash Contractsreceivable Receivables-other 6,282$ 2,307 $4,218$2,56 Totalasets $6,282$2,307 $4,218$2,56 Liabilities Acountspayableand Bankoverdraft $ $1,878 $ Advancesfromfimding acruedexpenditures agencies 6, ,218 2,56 Totaliabilities 6,282 2,307 4,21g 2,561 FundBalances Unreserved Totaliabilitiesand fundbalanes $6,282$2,307 $4,218$2,561

38 Schedule3 USDACash- In-LieuofHelpingOmbudsman Department ComoditiesHandsProgramAudit Fund Fund FundFund AsistanceandHospitals DisasterofHealth Fund Fund $7,401 2, ,98 $1,23284 $7,40 $2,90 $50 $24,98 $1,316 $7,401 $ ,186 7,401 6,186 2,90 18,802 1,316 $7,401 $2,90 $50 $ $24,98 $1,316 32

39 Asc s Cash Contractsreceiwtble Receivables-other Totalasets Liabilities Bankoverdraft Acotmtspayableand Advancesfromfunding acruedexpenditures agencies Totaliabilities FundBalances Unreserved Totaliabilitiesand firedbalances TereboneCouncilonAging,Inc. June30,198 Senior Center United Fund Way Fund Speia Charitable Fund Gaming Fund Exon Grant Fund South Central Fund Bel $2,438 $61,304 $35, $671$50 $2,438 $61,304 $35,834 $671$ ,830 6t,18 35, $2,438$61,304$35,834$671$50

40 Schedule3 (Continued) Non-Emergency Transportation Medical TransportationManagementFindWorkMealsFora Case Fund Program Fund ElderlyFundFund forthe ProgramFeProgram Fund Tota $ $4 1,678 $ 891 $7,047 4,673 5 $6,704$156,081 20,13562 $3,101 $1,682 $891$1,725$6,704$176,878 $2,081 $979 $85 1, $13,194 15, ,101 1, , ,60 6, ,585 $3,101 $1,682 $891$1,725$6,704$176,878 34

41 TereboneCouncilonAging,Inc. FortheyearendedJune30,198 Revenues ntcrgoveramentak Stateofl,ouisiana: OficeofElderlyAfairs TereboneParishConsolidatedGovernment Chargesforservices PublicSuport: LACouncilsonAging UnitedWay Contributious Other Miscelaneous: Programincome Other Totalrevenues Expenditures-lealth&Welfare Curent: Salaries Fringe Travel Operatingservices Operatingsuplies Othercosts Meals Capitaloutlay Totalexpenditures Exces(deficiency)ofrevenuesoverexpenditures OtherFinancingSources(Uses) Operatingtransfersin: GeneralFund(AdValoremTaxMonies) GeneralFund(Act735Monies) SeniorCenterFund USDACash-in-LieuofComoditiesFund Operatingtransfersout: Title1B-SuportiveServicesFund Title1C-I-CongregateMealsFund TitleIlC-2-1lomeDeliveredMealsFund lbta[otherfinancingsources(uses) Exces(Deficiency)ofRevenuesantiOtherSources OverExpendituresandOtherUses FundBalances Beginingo1"year ~.ndofyear TitlelB Supoflive Services Fund $159, ,0151, ,165 40,484 8,34 18, (313,64) 248~95 13,536 51, TitleIlC AreaAgency Administration Fund $28, ,412 4,693 2, , ,412 TitleIlC-1 Congregate MealsFund $13,965 29, ,617 34,085 15,498 1,68 8,359 28,60 39,685 (25,06g) 26,616 28,

42 Schedule4 C-2-tlome Delivered Title1 USDACash- MealsFund ComoditiestlandsProgram In-LieuofHelpingOmbudsman Fund Fund Fund Audit Fund Disasteroftlealh AsistanceandIlospitals I)epaMment Fund Fund $13,964 4,726 5,796 $52,689$ $7, , , , ,639 3,34 81,521 59,340 30,318 8, , , , (164,324) ,210 1, (I,238) 52,689 6,210 (1,242) 8,8 3,34 40,087 24,237, (28A52),238 (24,237) (52,689) $ $-$ $-$2,90$ $18,

43 TereboneCouncilonAging,Inc. FortheyearendedJune30,198 Revenues lntergovernmental: StateofLouisiana: OficeofElderlyAfairs TercboncParishConsolidatedGovernment Chargesforservices PnblcSuport: LACouncilsonAging UnitedWay Contributions Other Miscelaneous: Programincome Other Totalrevenaes Expenditures-1ealth&Welfare Curent: Salaries Fringe Travel Operatingservices Operatingsuplies Meals Othercosts Capitaloutlay Totalexpenditures Exces(deficiency)ofrevenuesoverexpenditures OtherFinaneilgSources(Uses) Operatingtransfersil: GeneralFund(AdValoremTaxMonies) GeneralFund(Act735Monies) SeniorCenterFuml USI)ACash-in-LieuofComoditiesFund Operatingtransfersout: Title1B-SuporliveServicesFund Title1C-1-CongregateMealsFund TitleI1C-2-ItomeDeliveredMealsFund Totalotherfinancingsources(uses) Exces(Deficiency)ofRevenuesandOther SourcesOverExpendituresandOtherUses FndBalances Beginingofyear Endofyear 37 Senior Center Fund $51, United Way Fund 35,23 35,23 24,869 2, , ,60 51,13 (2,437) 4,267 4,267 $1,830 Special Fund 29, ,018 31,932 1, ,26 9,971 1,71 6,47 2,748 9,184 2,259 2, $61.18

44 Schedule4 (Continued) CharitableExon GamingGrant SouthEmergencyTranspor-Case Fundl"nd CentralMedical Non- Fund BelTransportationProgramfortheProgram Fund tationmanagementfindwork FundElderlyFundFund $ 53,698 $ 6,75i2,723 $ $ $ 541,406 84,078 1,370 15,0 50,23 5,940 82, ,692 O ,635 5, ,418 2,243 5, , , , , ,396 3,163 1,93 5, ,298 78,589 13,851 9, , , ,15 (25,78)(3,078)(2,04) 1,60 6, ,217 (635,48) , ,108 13,536 51,13 52,689 (51,13) (28,452) (24,237) O0 35~734$671$50 (6,353) 6,353 (1,54) 60 6,302 35,156 $35,834$671$50$ $582$ 2,136 $1,60$6,302$141,

45 SCHEDULEOFEXPENDITURESANDTRANSFERSOUT- TereboneCouncilonAging,Inc. FortheyearendedJune30,198 GeneralFund(AdValoremTaxMonies) Travel Operatingservices Operatingsuplies Capitaloutlay Operatingtransfersout: Title1C-AreaAgencyAdministrationFund TitleIlB-SuportiveServicesFund TitleIliC-1-CongregateMealsFund TitlelI1C-2HomeDeliveredMealsFund TitleI1F-FrailElderlyAsistanceFund OmbudsmanProgramFund DisasterAsistanceFund UnitedWayFund SpecialF'und Non-EmergencyMedicalTransportaionFund TransportationProgramFund CaseManagementfortheElderlyFund MealsforaFeProgramFund Totals GeneralFund(Act735Monies) Operatingtransfersout: TitleIlB-SuportiveServicesFund Title1B-SuportiveServicesFund Salaries Fringe Travel Operatingservices Operatingsuplies Totals Title1C-AreaAgencyAdministrationFund Salaries Fringe Travel Operatingservices Operatingsuplies 39 Budget 50 4,342 1,679 51,721 3, , , ,5820 2,079 9, ,075 8,61 4, $85,269 $319,216 42,646 9, , $521,564 $15,496 2, ,465 2,152 $36,04 Actual ,95 26, ,087 1,238 1,242 9,401 4,267 2,259 19,435 1,524 2,04 $71,456 $13, ,165 40,484 8,34 18, $494,026 Schedule5 Variance Favorable (Unfavorable) $(434) 3, ,349 26,908 46,219 24,495 (1,218) 837 4,267) 1,76) 2,640 7,087 2,36 13,749 $143,813 $ $9,051 2,162 1,36 12,35 2,654 $27,538 $14,693$803 2, ,418 6, $28,412$7,592

46 TitleIlC-1-CongregateMealsFund Salaries $ Fringe Travel Operatingservices Operatingsuplies Meals: Rawfod Laborandnon-edibles Totals TitleI1C-2-HomeDeliveredMealsFund Salaries Fringe Travel Operatingservices Operatingsuplies Meals: Rawfod Laborandnon-edibles Totals 38,719 18,547 3,48 0,327 37,743 9,10 4_04 $41,938 $ , $323,84 Title1D-FrailIn-HomeServicesFund Operatingservices $4,726 Title1F-FrailElderlyServicesFund Salaries Fringe Travel Operatingservices Operatingsuplies Capitaloutlay Totals USDACash-In-LieuofComoditiesFund Operatingtransfersout: Title1C-1-CongregateMealsFund Title1C-2-HomeDeliveredMealsFund ItelpingltandsFund Othercosts , $5,816 $30,678 26_134 $56,812 $7,326 Actual 101,379 30,036 $39,685 81,521 8, ,340 30,318 84, $292,070 $4,726 $ , $7,034 $28, $52,689 $6,210 Schedule5 (Continued) Variance Favorable (Unfavorable) $4,634 3,049 1,780 1,968 9,083 (2,269) 14_08 $42,253 4,056 2, ,259 3,508 1,020 1,975 $31,814 $ (1,429) $2,26 1,897 $4,123 $1,16