CENTRAL MINNESOTA JOBS AND TRAINING SERVICES FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEARS ENDED JUNE 30, 2017 AND 2016
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1 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEARS ENDED JUNE 30, 2017 AND 2016
2 TABLE OF CONTENTS YEARS ENDED JUNE 30, 2017 AND 2016 INDEPENDENT AUDITORS REPORT 1 FINANCIAL STATEMENTS STATEMENTS OF FINANCIAL POSITION 3 STATEMENTS OF ACTIVITIES 4 STATEMENTS OF FUNCTIONAL EXPENSES 5 STATEMENTS OF CASH FLOWS 7 NOTES TO FINANCIAL STATEMENTS 8 INDEPENDENT AUDITORS REPORT ON SUPPLEMENTARY INFORMATION 15 SUPPLEMENTARY INFORMATION SUPPLEMENTARY COMBINING STATEMENT OF FINANCIAL POSITION ALL UNRESTRICTED FUNDS 16 SUPPLEMENTARY COMBINING STATEMENT OF ACTIVITIES ALL UNRESTRICTED FUNDS 19 INDEPENDENT AUDITORS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 22 INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE 24 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 26 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS 27 SCHEDULE OF FINDINGS AND QUESTIONED COSTS 28
3 CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS REPORT Board of Directors Central Minnesota Jobs and Training Services Monticello, Minnesota Report on the Financial Statements We have audited the accompanying financial statements of Central Minnesota Jobs and Training Services (the Organization), which comprise the statements of financial position as of June 30, 2017 and 2016, and the related statements of activities, functional expenses, and cash flows for the years then ended, and the related notes to the financial statements. Management s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. (1)
4 Board of Directors Central Minnesota Jobs and Training Services Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Central Minnesota Jobs and Training Services as of June 30, 2017 and 2016, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Other Information Schedule of Expenditures of Federal Awards Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the basic financial statements. The schedule of expenditures of federal awards is the responsibility of management and was derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 8, 2017, on our consideration of Central Minnesota Jobs and Training Services internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to solely describe the scope of our testing of internal control over financial reporting and compliance and the result of that testing, and not to provide an opinion on the effectiveness of Central Minnesota Jobs and Training Services internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Central Minnesota Jobs and Training Services internal control over financial reporting and compliance. CliftonLarsonAllen LLP St. Cloud, Minnesota December 8, 2017 (2)
5 STATEMENTS OF FINANCIAL POSITION JUNE 30, 2017 AND 2016 ASSETS CURRENT ASSETS Cash and Cash Equivalents $ 254,765 $ 177,337 Receivables: Grants 428, ,955 Other 193,083 64,994 Prepaid Assets 107,968 79,344 Total Current Assets 983, ,630 LONG-TERM ASSETS Lease Receivable 16,558 29,168 PROPERTY AND EQUIPMENT Equipment 465, ,223 Leasehold Improvements 232, ,256 Total Property and Equipment 697, ,479 Less: Accumulated Depreciation 624, ,029 Net Property and Equipment 72, ,450 Total Assets $ 1,072,987 $ 883,248 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Contracts and Accounts Payable $ 181,242 $ 63,576 Accrued Expenses 283, ,649 Deferred Revenue 227, ,196 Capital Lease Payable - 7,568 Total Current Liabilities 692, ,989 LONG-TERM LIABILITIES Deferred Lease Payable 142, ,973 CONTINGENCIES UNRESTRICTED NET ASSETS 238, ,286 Total Liabilities and Net Assets $ 1,072,987 $ 883,248 See accompanying Notes to Financial Statements. (3)
6 STATEMENTS OF ACTIVITIES YEARS ENDED JUNE 30, 2017 AND REVENUES Grant Revenues $ 7,008,874 $ 7,425,375 Sub-Grantee Pass-Through 33,650 38,937 Other Income 997, ,811 Total Revenues 8,040,462 7,806,123 EXPENSES State of Minnesota: Dislocated Worker 1,327,005 1,753,803 Hutchinson Technologies 81,727 - Other Adult Projects 172, ,183 Youthbuild 661, ,484 Diversionary Work Program (DWP) 264, ,481 Supplemental Nutrition Assistance Program (SNAP) 2,252 1,949 DEI Adult Career Pathways 342, ,723 WESA - 26,024 WIOA Adult 820, ,060 WIOA Dislocated Worker 287, ,972 Senior Services America (SSA) 671, ,758 Other Adult Projects 669, ,901 WIOA Youth 564, ,172 Other Youth Projects 38,531 9,373 Minnesota Family Investment Program (MFIP) 1,116,161 1,024,035 Supplemental Nutrition Assistance Program (SNAP) 132,960 72,780 US EDA Comprehensive Economic Development Strategy 32,797 - H1B Technical Skills (H1B) - 273,677 Sub-Grantee Pass-Through 33,650 38,937 Rural Career Counselor 76,942 29,180 Walmart - Retail Genius 407,039 17,052 General Operations 300, ,976 Unrestricted 34,236 3,716 Capital Lease Payments (7,568) (7,190) Fixed Asset Purchases - (6,476) Depreciation Expense 38,840 42,227 Total Expenses 8,068,667 7,759,797 CHANGE IN NET ASSETS (28,205) 46,326 Net Assets - Beginning of Year 266, ,960 NET ASSETS - END OF YEAR $ 238,081 $ 266,286 See accompanying Notes to Financial Statements. (4)
7 STATEMENT OF FUNCTIONAL EXPENSES YEAR ENDED JUNE 30, 2017 Total Program Functional Services Administrative Fundraising Expenses Participant Training $ 1,393,530 $ - $ - $ 1,393,530 Participant Support 386, ,052 Salaries 3,660, ,923-4,097,957 Benefits 1,012, ,993-1,164,184 Postage 15,385 4,314-19,698 Supplies 30,000 3,705-33,705 Printing 37,611 11,098-48,709 Communication 82,540 9,255-91,794 Professional Fees - 31,224-31,224 Equipment and Software 188 1,080-1,267 Space Rental 372,350 27, ,145 Subscriptions/Memberships 39,780 8,587-48,367 Staff Travel 101,263 6, ,456 Board Expense - 35,345-35,345 Insurance 19,289 3,242-22,531 Staff Training 1,480 3,660-5,139 Maintenance 3, ,906 Outreach 6, ,549 Contractors 41,615 5,747-47,361 Program Materials 30, ,372 Bank Charges 753 3,045-3,799 Sub-Grantee Pass-Through 50, ,734 Depreciation 16,701 22,139-38,840 Total Expenses $ 7,301,662 $ 767,006 $ - $ 8,068,667 See accompanying Notes to Financial Statements. (5)
8 STATEMENT OF FUNCTIONAL EXPENSES YEAR ENDED JUNE 30, 2016 Total Program Functional Services Administrative Fundraising Expenses Participant Training $ 1,346,200 $ - $ - $ 1,346,200 Participant Support 264, ,902 Salaries 3,511, ,351-3,950,703 Benefits 981, ,369-1,132,509 Postage 14,724 4,721-19,445 Supplies 28,604 8,882-37,486 Printing 38,098 10,334-48,432 Communication 63,626 7,941-71,567 Professional Fees - 38,580-38,580 Equipment and Software 20, ,432 Space Rental 397,665 30, ,618 Subscriptions/Memberships 43,802 8,941-52,743 Staff Travel 98,965 6,132 3, ,813 Board Expense ,932-48,110 Insurance 21,503 2,757-24,260 Staff Training 9, ,607 Maintenance 1, ,056 Outreach 8, ,521 Contractors 47,418 2,977-50,395 Program Materials 10, ,258 Bank Charges 757 3,239-3,996 Sub-Grantee Pass-Through 38, ,937 Depreciation 18,896 23,331-42,227 Total Expenses $ 6,967,552 $ 788,529 $ 3,716 $ 7,759,797 See accompanying Notes to Financial Statements. (6)
9 STATEMENTS OF CASH FLOWS YEARS ENDED JUNE 30, 2017 AND CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Grantors and Customers $ 7,007,112 $ 7,684,360 Cash Paid to Suppliers and Employees (7,920,054) (8,093,286) Other Income Received 997, ,811 Net Cash Provided (Used) by Operating Activities 84,996 (67,115) CASH FLOWS FROM INVESTING ACTIVITIES Purchase of Equipment - (11,345) CASH FLOWS FROM FINANCING ACTIVITIES Payments on Capital Lease (7,568) (7,190) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 77,428 (85,650) Cash and Cash Equivalents - Beginning of Year 177, ,987 CASH AND CASH EQUIVALENTS - END OF YEAR $ 254,765 $ 177,337 RECONCILIATION OF CHANGE IN NET ASSETS TO NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES Change in Net Assets $ (28,205) $ 46,326 Adjustments to Reconcile Change in Net Assets to Net Cash Provided (Used) by Operating Activities: Depreciation 38,840 42,227 (Increase) Decrease in Grants Receivable (7,048) 157,002 Increase in Other Receivables (128,089) (48,856) Decrease in Long-Term Lease Receivable 12,610 8,776 (Increase) Decrease in Prepaid Expenses (28,624) 3,621 Increase (Decrease) in Accounts Payable 117,666 (165,271) Increase (Decrease) in Accrued Expenses 16,088 (208,767) Increase (Decrease) in Current Portion of Long-Term Lease Payable 4,643 (5,299) Increase in Deferred Revenue 87, ,126 Net Cash Provided (Used) by Operating Activities $ 84,996 $ (67,115) See accompanying Notes to Financial Statements. (7)
10 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Central Minnesota Jobs and Training Services (the Organization) is a nonprofit corporation which serves as one of 16 Minnesota Workforce Service Areas (WSA) within the meaning of the Workforce Investment Act of The Workforce Innovation and Opportunity Act (WIOA) provides funds to states to establish programs to prepare youth, adults, and dislocated workers for entry or reentry into the labor force. WIOA provides employers, job seekers, and universal (noneligibility based) customers with access to labor market information. It also provides training, job counseling and exploration, skill assessment and supportive services to targeted individuals who have barriers to employment. The 21-member Workforce Investment Board is represented by private industry, education, organized labor, economic development, public employment, rehabilitation services, public assistance, and community based organizations of the 11 county area encompassing Chisago, Isanti, Kanabec, Kandiyohi, McLeod, Meeker, Mille Lacs, Pine, Renville, Sherburne, and Wright counties of Minnesota. Central Minnesota Jobs and Training Services provides policy guidance for and oversight with respect to activities under the service plan developed for its WSA in cooperation with elected officials as directed by WIOA. The Organization contracts and subgrants the services of the program. Basis of Presentation The Organization follows financial statements of nonprofit organizations standards. Under these standards, the Organization is required to report information regarding its financial position and activities according to three classes of net assets: Unrestricted Resources over which the board of directors has discretionary control. Designated amounts represent those revenues which the board has set aside for a particular purpose. The Organization had only unrestricted net assets at June 30, 2017 and Temporarily Restricted Those resources subject to donor imposed restrictions which will be satisfied by actions of Central Minnesota Jobs and Training Services or passage of time. Permanently Restricted Those resources subject to a donor imposed restriction that they be maintained permanently by Central Minnesota Jobs and Training Services. The donors of these resources typically would then permit Central Minnesota Jobs and Training Services to use all or part of the income earned, including capital appreciation, for unrestricted or temporarily restricted purposes. Cash and Cash Equivalents The Organization considers all cash accounts and all highly liquid debt instruments purchased with an original maturity of three months or less to be cash equivalents. (8)
11 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Use of Estimates The preparation of financial statements in conformity with U.S. generally accepted accounting principles (GAAP) requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements. Estimates also affect the reported amounts of revenue and expense during the reporting period. Actual results could differ from those estimates. Income Taxes The Organization is exempt from federal and state income taxes as a private nonprofit corporation under Section 501(c)(3) of the Internal Revenue Code. The Organization is not a private organization and contributions to the Organization qualify as a charitable tax deduction by the contributor. It is the policy of the Organization, in accordance with GAAP, to assess any uncertain tax provisions and, if necessary, record a tax asset or liability, and the related income tax expense, for any uncertain tax provisions. The Organization does not have any uncertain tax positions or unrelated business income. The Organization files as a tax exempt organization, should that status be challenged in the future, all years since inception would be subject to review by the Internal Revenue Service (IRS). Property and Equipment Additions and improvements to property and equipment are capitalized at cost, while maintenance and repair expenditures which do not improve or extend the life of the respective assets are charged to operations as incurred. It is the Organization s policy to capitalize property and equipment that has a unit cost equal to or greater than $3,000. Leasehold improvements are estimated to have 10-year lives. All equipment is depreciated over lives ranging from 3 to 10 years. Depreciation is provided over the estimated useful lives of the assets or over the lease term, on the straight-line method. Acquired equipment is owned by the Organization while it is used in the program for which it was purchased or in other future authorized programs. However, the funding sources have a reversionary interest in the equipment purchased with grant funds. Dispositions, as well as the ownership of any proceeds there from, are subject to funding source regulations. Government Grants and Contracts Government grants and contract funds are recorded as revenue when earned. Revenue is earned when eligible expenditures, as defined in each grant or contract, are made. Funds received but not yet earned are shown as deferred revenue. Grant amounts awarded, but not yet received, are reported as grants receivable. No allowance for bad debts is deemed necessary at June 30, 2017 and (9)
12 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Leases The Organization has operating leases in which the lease payments and lease receipts are on an escalating basis. The expense and income related to these leases are recognized on a straight-line basis over the lease term. As a result, the difference in the straight-line and escalating amounts of lease income is recorded as a lease receivable and the difference in the lease expense is recorded as a lease payable. Cost Allocation Plan It is the Organization s policy to direct charge all costs that can be directly charged to the grant program. For those indirect costs which are benefiting more than one program, whether administrative or program, distributions are established to allocate those amounts based on the benefit received by each program. Advertising Costs Advertising costs are expensed when incurred. Advertising costs were $4,057 and $8,085 for the years ended June 30, 2017 and 2016, respectively. Functional Expenses The Organization allocates its expenses on a functional basis among its various programs and support services. Expenses that can be identified with a specific program and support service are allocated directly according to their natural expenditure classification. Other expenses that are common to several functions are allocated by various statistical bases. Reclassifications Certain amounts in 2016 have been reclassified for comparative purposes to conform to the presentation in The reclassifications have no effect on the previously reported change in net assets or net assets. Subsequent Events In preparing these financial statements, the Organization has evaluated events and transactions for potential recognition or disclosure through December 8, 2017, the date the financial statements were available to be issued. (10)
13 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016 NOTE 2 CONCENTRATIONS At times, cash balances may be in excess of the FDIC insurance limit. Excess amounts are swept into treasury bills on a daily basis by the financial institutions to mitigate any losses. During the years ended June 30, 2017 and 2016, concentrations of revenue consisted in the following programs: Percent of Total Revenue Name of Program State Dislocated Worker 17 % 22 % WIOA Cluster MFIP/DWP Senior Services of America 8 10 NOTE 3 GRANTS RECEIVABLE Due From State Dislocated Workers $ - $ 48,781 Senior Services of America 40,919 64,613 RC3 25,539 - US EDA Comprehensive Economic Development Strategy 14,315 - WIA Youth 31,394 54,805 Adult - Other Grants 65,607 85,840 Youth - Other Grants 3, Minnesota Family Investment Project 137, ,431 Diversionary Work Program 19,022 9,624 Retail Genius 62,296 17,052 Rural Career Counselor - 4,368 SNAP 27,572 27,294 Total $ 428,003 $ 420,955 All receivables are uncollateralized. (11)
14 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016 NOTE 4 CHANGES IN PROPERTY AND EQUIPMENT Property and Accumulated Changes in Fixed Assets Equipment Depreciation Balance July 1, 2016 $ 697,479 $ 586,029 Additions - 38,840 Disposals - - Balance June 30, 2017 $ 697,479 $ 624,869 Property and Accumulated Changes in Fixed Assets Equipment Depreciation Balance July 1, 2015 $ 691,003 $ 543,802 Additions 6,476 42,227 Disposals - - Balance June 30, 2016 $ 697,479 $ 586,029 NOTE 5 LINE OF CREDIT The Organization has a line of credit with Riverwood Bank which extends through April The maximum amount of credit available is $200,000. Interest accrues on the outstanding balance at 5.25%. The line of credit is secured by the assets of the Organization. There were no amounts outstanding as of June 30, 2017 and NOTE 6 OBLIGATIONS UNDER OPERATING LEASES The Organization has leases for office space and equipment requiring monthly payments of approximately $31,000. The lease terms expire October 2017 through September Rent expense for the years ended June 30, 2017 and 2016 was $400,145 and $428,618, respectively. Future lease payment commitments are as follows: Year Ending June 30, Amount 2018 $ 378, , , , ,979 Thereafter 1,109,901 Total $ 2,912,269 (12)
15 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016 NOTE 6 OBLIGATIONS UNDER OPERATING LEASES (CONTINUED) The Organization subleases a portion of its office space. Monthly rental income is approximately $16,600. The sublease agreements expire through September Lease payments received were $138,031 and $128,647 for the years ended June 30, 2017 and 2016, respectively. Future minimum sublease rentals to be received are: Year Ending June 30, Amount 2018 $ 65, , , , ,595 Thereafter 186,433 Total $ 511,791 NOTE 7 CAPITAL LEASE During the year ended June 30, 2013, the Organization entered into a new capital lease for office equipment. At June 30, 2017, the gross cost of equipment under the capital lease is $36,046 and the corresponding accumulated depreciation is $24,030. Depreciation on the office equipment under capital lease is included in depreciation expense. The last lease payment was made during November of NOTE 8 RETIREMENT PLAN The Organization offers a 403(B) retirement plan to its employees. The Plan covers all regular (nontemporary) employees. Under the Plan, the contribution equals 6% of eligible compensation. Employer contributions made for the years ended June 30, 2017 and 2016 were $188,569 and $178,022, respectively. NOTE 9 CONTINGENT LIABILITIES The Organization participates in a number of federal, state, and county assisted grant programs. These programs are subject to program compliance audits by the grantors or their representatives. Compliance issues raised from a program compliance audit could result in grant dollars being returned or reduced. Under the terms of the Organization s reimbursable government contracts and grants, the Organization is entitled to the reimbursement of direct and indirect costs incurred. All direct expenses and overhead rates charged under the Organization s government contracts and grants are subject to audit by the cognizant government agency. Questioned costs that may arise from a government agency audit are unknown at this time. Any contract adjustment determined by subsequent review will be accounted for in the period determined. (13)
16 NOTES TO FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016 NOTE 10 SERVICE PROVIDERS The Organization relies on various agencies and organizations, through sub-grantee agreements, to provide a variety of services to the eligible participants in its programs. The diversity of those providing service eliminates any over reliance on any one provider. (14)
17 CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS REPORT ON SUPPLEMENTARY INFORMATION Board of Directors Central Minnesota Jobs and Training Services Monticello, Minnesota We have audited the financial statements of Central Minnesota Jobs and Training Services as of and for the year ended June 30, 2017, and our report thereon dated December 8, 2017, which expressed an unmodified opinion on those financial statements, appears on page 1. Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The supplementary information on pages 16 21, which is the responsibility of management, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the financial statements, and, accordingly, we do not express an opinion or provide any assurance on it. CliftonLarsonAllen LLP St. Cloud, Minnesota December 8, 2017 (15)
18 SUPPLEMENTARY COMBINING STATEMENT OF FINANCIAL POSITION ALL UNRESTRICTED FUNDS JUNE 30, 2017 (SEE INDEPENDENT AUDITORS REPORT ON SUPPLEMENTARY INFORMATION) (UNAUDITED) ASSETS Other WIOA State Youth WIOA Dislocated Dislocated Senior Projects Adult Workers Workers Services CURRENT ASSETS Cash and Cash Equivalents $ (5,504) $ 26,928 $ 70,420 $ 117,673 $ (40,680) Receivables: Grants 3, ,919 Other 1, Prepaid Assets Total Current Assets ,928 70, , LONG-TERM ASSETS Lease Receivable PROPERTY AND EQUIPMENT Equipment Leasehold Improvements Total Property and Equipment Less: Accumulated Depreciation Net Property and Equipment Total Assets $ 211 $ 26,928 $ 70,420 $ 117,673 $ 239 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Contracts and Accounts Payable $ 211 $ 22,462 $ 9,590 $ 53,484 $ 239 Accrued Expenses Deferred Revenue - 4,466 60,830 64,189 - Capital Lease Payable Total Current Liabilities ,928 70, , LONG-TERM LIABILITIES Deferred Lease Payable UNRESTRICTED NET ASSETS Total Liabilities and Net Assets $ 211 $ 26,928 $ 70,420 $ 117,673 $ 239 (16)
19 Other US EDA State DEI Adult Adult Retail QUAD Rural Career HTI WIOA Youth Career Projects Genius CEDS Counselor Project II Youth Projects Pathways $ 11,489 $ (116,458) $ (14,294) $ (25,532) $ 12,078 $ (26,942) $ 16,705 $ 25,634 65,607 62,296 14,315 25,539-31, , , ,096 7, ,078 4,452 20,612 25, $ 77,096 $ 7,798 $ 21 $ 7 $ 12,078 $ 4,452 $ 20,612 $ 25,634 $ 34,939 $ 7,798 $ 21 $ 7 $ 5 $ 4,452 $ 3,738 $ , ,073-16,874 24,955 77,097 7, ,078 4,452 20,612 25,634 $ 77,097 $ 7,798 $ 21 $ 7 $ 12,078 $ 4,452 $ 20,612 $ 25,634 (17)
20 SUPPLEMENTARY COMBINING STATEMENT OF FINANCIAL POSITION ALL UNRESTRICTED FUNDS (CONTINUED) JUNE 30, 2017 (SEE INDEPENDENT AUDITORS REPORT ON SUPPLEMENTARY INFORMATION) (UNAUDITED) ASSETS CURRENT ASSETS Cash and Cash Equivalents Receivables: Grants Other Prepaid Assets Total Current Assets LONG-TERM ASSETS Lease Receivable PROPERTY AND EQUIPMENT Equipment Leasehold Improvements Total Property and Equipment Less: Accumulated Depreciation Net Property and Equipment Total Assets MFIP/ DWP SNAP Other Total $ (206,789) $ (27,357) $ 437,394 $ 254, ,550 27,572 19, ,003 77,224-48, , , ,968 7, , , ,558 16, , , , , , , , , ,610 72,610 $ 7,985 $ 215 $ 701,618 $ 1,072,987 LIABILITIES AND NET ASSETS CURRENT LIABILITIES Contracts and Accounts Payable Accrued Expenses Deferred Revenue Capital Lease Payable Total Current Liabilities LONG-TERM LIABILITIES Deferred Lease Payable UNRESTRICTED NET ASSETS Total Liabilities and Net Assets $ 7,985 $ 215 $ 35,417 $ 181, , , , , , , , , , , ,081 $ 7,985 $ 215 $ 701,617 $ 1,072,987 (18)
21 SUPPLEMENTARY COMBINING STATEMENT OF ACTIVITIES ALL UNRESTRICTED FUNDS JUNE 30, 2017 (SEE INDEPENDENT AUDITORS REPORT ON SUPPLEMENTARY INFORMATION) (UNAUDITED) Other WIOA State Youth WIOA Dislocated Dislocated Senior Projects Adult Workers Workers Services REVENUES Government Grants: Federal Pass-Through $ 19,842 $ 820,000 $ 287,025 $ - $ 671,375 Federal State ,327,005 - Sub Grantee Pass-Through Contributions and Donations Other Revenue 18, Total Revenues 38, , ,025 1,327, ,375 EXPENSES Administration 2,765 81,290 33, ,136 55,470 Training 18, ,677 88, , ,805 Participant Support 1,603 67,030 29, ,988 - Program Related 15, , , ,662 54,100 Sub Grantee Pass-Through Unrestricted Depreciation Expense Capital Lease Payments Interest Expense Fixed Asset Purchases Total Expenses 38, , ,025 1,327, ,375 CHANGE IN UNRESTRICTED NET ASSETS TRANSFERS Unrestricted Net Assets - July 1, UNRESTRICTED NET ASSETS - JUNE 30, 2017 $ - $ - $ - $ - $ - (19)
22 Other US EDA State DEI Adult Retail QUAD Rural Career HTI WIOA Youth Adult Career Projects Genius CEDS Counselor Project II Youth Projects Pathways $ 512,044 $ - $ - $ - $ - $ 564,034 $ - $ , , , , ,823 33, , ,039-76, , ,039 32,797 76,942 81, , , ,823 51,183 9,642 6,945 4,980 10,546 62,778 62,337 30, , , , , ,993 16,629 6,615 19, ,608 17,081 51,700 3, , ,870 25,852 71,962 54, , , ,182 33, , ,039 32,797 76,942 81, , , ,823 $ - $ - $ - $ - $ - $ - $ - $ - (20)
23 SUPPLEMENTARY COMBINING STATEMENT OF ACTIVITIES ALL UNRESTRICTED FUNDS (CONTINUED) JUNE 30, 2017 (SEE INDEPENDENT AUDITORS REPORT ON SUPPLEMENTARY INFORMATION) (UNAUDITED) MFIP/ DWP SNAP Other Total REVENUES Government Grants: Federal Pass-Through Federal State Sub Grantee Pass-Through Contributions and Donations Other Revenue Total Revenues EXPENSES Administration Training Participant Support Program Related Sub Grantee Pass-Through Unrestricted Depreciation Expense Capital Lease Payments Interest Expense Fixed Asset Purchases Total Expenses CHANGE IN UNRESTRICTED NET ASSETS TRANSFERS Unrestricted Net Assets - July 1, 2016 UNRESTRICTED NET ASSETS - JUNE 30, 2017 $ 1,116,161 $ 132,960 $ - $ 4,123, , ,334 2,252-2,852, , ,896 22, , ,042 1,380, , ,547 8,040, ,351 18,077 63, , ,904 2,242, ,719 2, ,346 1,121, , ,941 4,531, , ,236 34, ,840 38, (7,568) (7,568) - - (265) (265) ,380, , ,752 8,068, (28,205) (28,205) , ,286 $ - $ - $ 238,081 $ 238,081 (21)
24 CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Directors Central Minnesota Jobs and Training Services Monticello, Minnesota We have audited, in accordance with the auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards issued by the Comptroller General of the United States, the financial statements of Central Minnesota Jobs and Training Services, which comprise the statement of financial position as of June 30, 2017, and the related statements of activities, functional expenses, and cash flows for the year then ended, and the related notes to the financial statements, and have issued our report thereon dated December 8, Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Central Minnesota Jobs and Training Services internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Central Minnesota Jobs and Training Services internal control. Accordingly, we do not express an opinion on the effectiveness of Central Minnesota Jobs and Training Services internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. (22)
25 Board of Directors Central Minnesota Jobs and Training Services Compliance and Other Matters As part of obtaining reasonable assurance about whether Central Minnesota Jobs and Training Services financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the result of that testing, and not to provide an opinion on the effectiveness of the Organization s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Organization s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. CliftonLarsonAllen LLP St. Cloud, Minnesota December 8, 2017 (23)
26 CliftonLarsonAllen LLP CLAconnect.com INDEPENDENT AUDITORS REPORT ON COMPLIANCE FOR EACH MAJOR FEDERAL PROGRAM AND REPORT ON INTERNAL CONTROL OVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE Board of Directors Central Minnesota Jobs and Training Services Monticello, Minnesota Report on Compliance for Each Major Federal Program We have audited Central Minnesota Jobs and Training Services compliance with the types of compliance requirements described in the OMB Compliance Supplement that could have a direct and material effect on each of Central Minnesota Jobs and Training Services major federal programs for the year ended June 30, Central Minnesota Jobs and Training Services major federal programs are identified in the summary of auditors results section of the accompanying schedule of findings and questioned costs. Management s Responsibility Management is responsible for compliance with the requirements of laws, regulations, contracts, and grants applicable to its federal programs. Auditors Responsibility Our responsibility is to express an opinion on compliance for each of Central Minnesota Jobs and Training Services major federal programs based on our audit of the types of compliance requirements referred to above. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Central Minnesota Jobs and Training Services compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion on compliance for each major federal program. However, our audit does not provide a legal determination of Central Minnesota Jobs and Training Services compliance. (24)
27 Board of Directors Central Minnesota Jobs and Training Services Opinion on Each Major Federal Program In our opinion, Central Minnesota Jobs and Training Services complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, Report on Internal Control Over Compliance Management of Central Minnesota Jobs and Training Services is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Central Minnesota Jobs and Training Services internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Central Minnesota Jobs and Training Services internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the result of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. CliftonLarsonAllen LLP St. Cloud, Minnesota December 8, 2017 (25)
28 SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED JUNE 30, 2017 Federal Pass-Through Entity Passed CFDA Identifying Through to Federal Federal Grantor/Pass-Through Grantor/Program Title Number Number Subrecipients Expenditures U.S. Department of Labor Passed Through Minnesota Department of Employment and Economic Development: WIOA Adult , $ - $ 820,000 WIOA Dislocated Worker , ,025 WIOA Youth , , ,341 Total CFDA # ,375 Total WIOA Cluster - 1,704,400 Youth Disability Employment Initiative ,026 Dislocated Worker National Emergency Grant , , ,183 Total CFDA # ,703 Total Passed Through Minnesota Department of Employment and Economic Development - 2,349,129 Passed through Senior Services of America, Inc.: Senior Community Service Employment Program ,375 Total U.S. Department of Labor - 3,020,504 U.S. Economic Development Authority NA - 32,797 U.S. Department of Agriculture Passed Through Counties: SNAP NA - 132,954 U.S. Department of Health and Human Services Passed Through Counties: Youth Projects , ,842 MFIP NA - 1,116,161 Total U.S. Department of Health and Human Services - 1,136,003 Total Federal Expenditures $ - $ 4,322,258 (26)
29 NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS JUNE 30, 2017 NOTE 1 SIGNIFICANT ACCOUNTING POLICIES The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Central Minnesota Jobs and Training Services under programs of the federal government for the year ended June 30, The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Central Minnesota Jobs and Training Services, it is not intended to and does not present the financial position, changes in net assets, or cash flows of Central Minnesota Jobs and Training Services. NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. Central Minnesota Jobs and Training Services has elected not to use the 10% de minimis indirect cost rate as allowed under the Uniform Guidance. NOTE 3 CONTINGENCIES Grant monies received and disbursed by the Organization are for specific purposes and are subject to review and audit by the grantor agencies. Such audits may result in requests for reimbursement due to disallowed expenditures. Based upon prior experience, the Organization does not believe that such disallowances, if any, would have a material effect on the financial position of the Organization. As of June 30, 2017, management was not aware of any material questioned or disallowed costs as a result of grant audits in process or completed. (27)
30 SCHEDULE OF FINDINGS AND QUESTIONED COSTS YEAR ENDED JUNE 30, 2017 Financial Statements Section I Summary of Auditors Results 1. Type of Auditors' Report Issued: Unmodified 2. Internal Control over Financial Reporting: Material Weakness(es) Identified? Yes X No Significant Deficiency(ies) Identified? Yes X None reported 3. Noncompliance Material to Financial Statements Noted? Yes X No Federal Awards 1. Internal Control over Major Programs: Material Weakness(es) Identified? Yes X No Significant Deficiency(ies) Identified? Yes X None reported 2. Type of Auditors' Report Issued on Compliance for the Major Programs: Unmodified 3. Any audit findings disclosed that are required to be reported in accordance with 2 CFR (a)? Yes X No Identification of major programs: CFDA Number(s) , & Name of Federal Program or Cluster Workforce Innovation and Opportunity Act Cluster Dollar threshold used to distinguish between type A and type B programs: $750,000 Auditee qualified as low-risk auditee? X Yes No (28)
31 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR ENDED JUNE 30, 2017 Section II Financial Statement Findings Our audit did not disclose any matters required to be reported in accordance with Government Auditing Standards. Section III Findings and Questioned Costs Major Federal Programs Our audit did not disclose any matters required to be reported in accordance with 2 CFR (a). Section IV Prior Year Major Federal Program Findings There were no matters reported in the prior year schedule of findings and questioned costs required to be reported in accordance with 2 CFR (a). (29)
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