SACRAMENTO EMPLOYMENT AND TRAINING AGENCY-HEAD START

Transcription

1 SACRAMENTO EMPLOYMENT AND TRAINING AGENCYHEAD START FEDERAL BLOCK GRANT CENTER PROJECT NO SUPPLEMENTAL SCHEDULES WITH INDEPENDENT OR S REPORT FISCAL YEAR ENDED JUNE 3, 21

2 SACRAMENTO EMPLOYMENT AND TRAINING AGENCY HEAD START SUPPLEMENTAL SCHEDULES YEAR ENDED JUNE 3, 21 TABLE OF CONTENTS Independent Auditor's Report on Supplemental Schedules... 1 Schedule of Expenditures by State Categories and Reconciliation to GAAP Expense Reporting...2 Schedule of Reimbursable Administrative Costs...3 Audited Attendance and Fiscal Report, CSPP Audited Attendance and Fiscal Report, CCTR Audited Fiscal Report, CIMS Audited Reserve Account Cash Activity Report...9 PAGE

3 INDEPENDENT OR S REPORT Governing Board Sacramento Employment and Training Agency Sacramento, California We have audited the financial statements of the governmental activities and major fund of the Sacramento Employment and Training Agency (SETA) as of and for the year ended June 3, 21, which collectively comprise SETA s basic financial statements, and have issued our report thereon dated November 8, 21. Those financial statements are the responsibility of SETA s management. Our responsibility is to express opinions on those financial statements based on our audit. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions. Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise SETA s basic financial statements. The accompanying schedules of expenditures by state category, schedule of reimbursable administrative expenditures attendance and fiscal report, and reserve account cash activity with respect to Federal Block Grant Center Project No are presented for purposes of additional analysis and are not a required part of the basic financial statements. These schedules are the responsibility of SETA s management. The information in these schedules has been subjected to the auditing procedures applied in the audit of the basic financial statements and in conformity with the Audit Guide for Auditors of Child Development and Nutrition Programs issued by the and, in our opinion is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. GILBERT ASSOCIATES, INC Sacramento, California November 8, 21 1

4 SACRAMENTO EMPLOYMENT AND TRAINING AGENCY HEAD START SCHEDULE OF EXPENDITURES BY STATE CATEGORIES AND RECONCILIATION TO GAAP EXPENSE REPORTING YEAR ENDED JUNE 3, 21 Expenditures Total CDE CSPP9425 CCTR9227 CIMS9467 Contracts Direct payments to providers: 1 Certified Salaries $ 2,264,913 $ 1,296,65 $ 3,56,978 2 Classified Salaries 267,897 64, ,558 3 Employee Benefits 1,81,32 586,41 1,667,361 4Books and Supplies 7,478 1,685 $ 1,781 1,944 5 Services and other Operating Expenses 315,983 41,11 717,93 Total expenses claimed for reimbursement 3,937,591 2,349,562 1,781 6,288,934 Adjustments to Reconcile to GAAP Expense Reporting: Restricted Income: Intra Cost Recovery (1,127,772) (1,361,98) (2,488,87) Statement of Activities (GAAP) $ 2,89,819 $ 988,464 $ 1,781 $ 3,8,64 Additional Statement: We have examined the claims filed for reimbursement and the original records supporting the transactions recorded under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for reimbursement, reasonable, necessary, and adequately supported, according to governing laws, regulations, and contract provisions. 2

5 SACRAMENTO EMPLOYMENT AND TRAINING AGENCY HEAD START SCHEDULE OF REIMBURSABLE ADMINISTRATIVE COSTS YEAR ENDED JUNE 3, 21 Expenditures Total CDE CSPP9425 CCTR9227 CIMS9467 Contracts Reimbursable Administratve Costs: Classified Salaries $ 267,897 $ 64,661 $ 332,558 Employee Benefits 119,892 27, ,588 Other Operating Expenses 68,259 16,778 85,37 Total $ 456,48 $ 19,135 $ $ 565,183 3

6 ED ATTENDANCE AND FISCAL REPORT for California State Preschool Programs Agency Name: Sacramento Employment & Training Agency Vendor No Fiscal Year Ended: June 3, 21 CSPP 9425 Independent Auditor's Name: Gilbert & Associates, Inc. Onehalftime TOTAL DAYS OF ENROLLMENT DAYS OF OPERATION DAYS OF ATTENDANCE x SECTION I CERTIFIED CHILDREN DAYS OF ENROLLMENT Three and Four Year Olds Fulltimeplus Fulltime Threequarterstime Onehalftime Exceptional Needs Fulltimeplus Fulltime Threequarterstime Onehalftime Limited and NonEnglish Proficient Fulltimeplus Fulltime Threequarterstime Onehalftime At Risk of Abuse or Neglect Fulltimeplus Fulltime Threequarterstime Onehalftime Severely Disabled Fulltimeplus Fulltime Threequarterstime COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E CUMULATIVE FISCAL YEAR PER FORM CDFS 851 S CUMULATIVE FISCAL YEAR PER FACTOR ,115 8, , ,532 19, ,649. 1,134 1, , ,94 2, ,33.4 1,27 1, , ,213 14, ,91 11,91 NO NONCERTIFIED CHILDREN Check this box and continue to Section III if no noncertified children were enrolled in the program. Comments If necessary, attach additional sheets to explain adjustments: ADJUSTED DAYS OF ENROLLMENT PER 4

7 ED ATTENDANCE AND FISCAL REPORT for California State Preschool Programs Agency Name: Sacramento Employment & Training Agency Vendor No Fiscal Year End: June 3, 21 CSPP 9425 COLUMN A CUMULATIVE FISCAL YEAR PER FORM CDFS 851 COLUMN B INCREASE OR (DECREASE) COLUMN C CUMULATIVE FISCAL YEAR PER SECTION III REVENUE RESTRICTED INCOME Child Nutrition Programs $ $ $ County Maintenance of Effort (EC 8279) Other (Specify): Intra Cost Recovery 1,127,772 1,127,772 Subtotal $1,127,772 $ $1,127,772 Transfer from Reserve Transfer from Reserve Family Fees for Certified Children Family Fees for Certified Children 3,819 3,819 Interest on Apportionments Interest on Apportionments UNRESTRICTED INCOME Family Fees for Noncertified Children Head Start Program (EC 8235(b)) Other (Specify): TOTAL REVENUE $1,158,591 $ $1,158,591 SECTION IV REIMBURSABLE EXPENSES 1 Certificated Salaries $2,264,913 2 Classified Salaries 267,897 3 Employee Benefits 1,81,32 4 Books and Supplies 7,478 5 Services and Other Operating Expenses 315,983 61/62 Other Approved Capital Outlay 64 New Equipment (programrelated ) 65 Replacement Equipment (programrelated) Depreciation or Use Allowance StartUp Expenses (service level exemption) Indirect Cost Rate Percentage:.% FOR CDEA&I USE ONLY: $2,264, ,897 1,81,32 7, ,983 TOTAL EXPENSES CLAIMED FOR REIMBURSEMENT $3,937,591 $ $3,937,591 TOTAL ADMINISTRATIVE COSTS (included in section IV above) $456,48 $ $456,48 Independent Auditor's Assurances on Agency's compliance with Contract Funding Terms and Conditions and Program Requirements of the, Child Development Division: Eligibility, enrollment, and attendance records are being maintained as required (check YES or NO): COMMENTS If necessary, attach additional sheets to explain adjustments: x YES x YES NO Explain any discrepancies. Reimbursable expenses claimed above are eligible for reimbursement, reasonable, necessary, and adequately supported (check YES or NO): NO Explain any discrepancies. x NO SUPPLEMENTAL REVENUES OR EXPENSES Check this box and omit next page if there are no supplemental revenues or expenses to report. 5

8 ED ATTENDANCE AND FISCAL REPORT for Child Development Programs Agency Name: Sacramento Employment & Training Agency Vendor No Fiscal Year Ended: June 3, 21 CCTR 9227 Independent Auditor's Name: Gilbert & Associates, Inc. SECTION I CERTIFIED CHILDREN DAYS OF ENROLLMENT COLUMN A COLUMN B COLUMN C COLUMN D COLUMN E CUMULATIVE FISCAL YEAR PER FORM CDFS 95 S CUMULATIVE FISCAL YEAR PER FACTOR ADJUSTED DAYS OF ENROLLMENT PER Infants (up to 18 months) Fulltimeplus Fulltime Threequarterstime Onehalftime FCCH Infants (up to 18 months) Fulltime plus Fulltime Threequarterstime Onehalftime Toddlers (18 up to 36 months) Fulltimeplus Fulltime Threequarterstime Onhalftime Three Years and Older Fulltimeplus Fulltime Threequarterstime Onehalftime Exceptional Needs Fulltimeplus Fulltime Threequarterstime Onehalftime Limited and NonEnglish Proficient Fulltimeplus Fulltime Threequarterstime Comments If necessary, attach additional sheets to explain adjustments: ,248 15, , ,178 6, , Onehalftime At Risk of Abuse or Neglect Fulltimeplus Fulltime 1.1 Threequarterstime.825 Onehalftime.65 Severely Disabled Fulltimeplus 1.77 Fulltime 1.5 Threequarterstime Onehalftime.825 TOTAL DAYS OF ENROLLMENT 22,211 22,211 28,72.55 DAYS OF OPERATION DAYS OF ATTENDANCE 21,818 21,818 x NO NONCERTIFIED CHILDREN Check this box and continue to Section III if no noncertified children were enrolled in the program. 6

9 ED ATTENDANCE AND FISCAL REPORT for Child Development Programs Agency Name: Sacramento Employment & Training Agency Vendor No Fiscal Year End: June 3, 21 CCTR 9227 COLUMN A CUMULATIVE FISCAL YEAR PER FORM CDFS 95 COLUMN B INCREASE OR (DECREASE) SECTION IV REIMBURSABLE EXPENSES Direct Payments to Providers (FCCH Only) $ $ $ 1 Certificated Salaries 2 Classified Salaries 3 Employee Benefits 4 Books and Supplies 1,296,65 64, ,41 1,685 1,296,65 64, ,41 1,685 5 Services and Other Operating Expenses 41,11 41,11 61/62 Other Approved Capital Outlay 64 New Equipment (programrelated ) 65 Replacement Equipment (programrelated) Depreciation or Use Allowance StartUp Expenses (service level exemption) Indirect Cost Rate Percentage:.% FOR CDEA&I USE ONLY: TOTAL EXPENSES CLAIMED FOR REIMBURSEMENT $2,349,562 $ $2,349,562 TOTAL ADMINISTRATIVE COSTS (included in section IV above) $19,135 $ $19,135 Independent Auditor's Assurances on Agency's compliance with Contract Funding Terms and Conditions and Program Requirements of the, Child Development Division: COLUMN C CUMULATIVE FISCAL YEAR PER SECTION III REVENUE RESTRICTED INCOME Child Nutrition Programs $ $ $ County Maintenance of Effort (EC 8279) Uncashed Checks to Providers Other (Specify): Intra Cost Recovery Subtotal 1,361,98 $1,361,98 $ 1,361,98 $1,361,98 Transfer from Reserve Transfer from Reserve Family Fees for Certified Children 13,891 13,891 Family Fees for Certified Children Interest on Apportionments Interest on Apportionments UNRESTRICTED INCOME Family Fees for Noncertified Children Other (Specify): TOTAL REVENUE $1,374,989 $ $1,374,989 Eligibility, enrollment, and attendance records are being maintained as required (check YES or NO): x YES COMMENTS If necessary, attach additional sheets to explain adjustments: x YES NO Explain any discrepancies. Reimbursable expenses claimed above are eligible for reimbursement, reasonable, necessary, and adequately supported (check YES or NO): NO Explain any discrepancies. x NO SUPPLEMENTAL REVENUES OR EXPENSES Check this box and omit next page if there are no supplemental revenues or expenses to report. 7

10 ED FISCAL REPORT for Child Development Support Contracts Agency Name: Sacramento Employment & Training Agency Vendor No Fiscal Year End: June 3, 21 CIMS 9467 MultiYear Contract? (Check No Box or Enter Contract Period): No: x or Period: Independent Auditor's Name: Gilbert & Associates, Inc. SECTION I REVENUE RESTRICTED INCOME Match Requirement County Maintenance of Effort (EC 8279) Other (Specify): Subtotal INTEREST ON APPORTIONMENT PAYMENTS UNRESTRICTED INCOME Other (Specify): TOTAL REVENUE COLUMN A1 LAST YEAR'S AUD 9529 $ $ $ COLUMN A2 CURRENT FISCAL YEAR PER FORM CDFS 9529 $ COLUMN B INCREASE OR (DECREASE) $ $ $ $ COLUMN C CUMULATIVE THROUGH CURRENT FISCAL YEAR PER $ $ $ $ SECTION II REIMBURSABLE EXPENSES 1 Certificated Salaries 2 Classified Salaries 3 Employee Benefits 4 Books and Supplies 5 Services and Other Operating Expenses 61/62 Other Approved Capital Outlay 64 New Equipment (programrelated ) 65 Replacement Equipment (programrelated) Depreciation or Use Allowance Indirect Cost Rate Percentage:.% FOR CDEA&I USE ONLY: $ 1,781 $ $ $ 1,781 TOTAL EXPENSES CLAIMED FOR REIMBURSEMENT $1,781 $ $ $1,781 TOTAL ADMINISTRATIVE COSTS (included in section II above) $ $ $ $ COMMENTS If necessary, attach additional sheets to explain adjustments: x NO SUPPLEMENTAL REVENUES OR EXPENSES Check this box and omit next page if there are no supplemental revenues or expenses to report. 8

11 ED RESERVE ACCOUNT ACTIVITY REPORT Agency Name: Sacramento Employment & Training Agency Fiscal Year End: June 3, 21 Vendor No Independent Auditor's Name: Gilbert & Associates, Inc. RESERVE ACCOUNT TYPE (Check One): x Center Based Resource and Referral Alternative Payment COLUMN A PER AGENCY COLUMN B INCREASE OR (DECREASE) COLUMN C PER LAST YEAR: 1. Ending Balance on Last Year's AUD 953A $34,11 $ 2. Plus Transfers from Contracts to Reserve Account (based on last year's postaudit CDFS 953, Section IV): $ $ Total Transferred from Contracts to Reserve Account 3. Less Excess Reserve to be Billed (enter as a positive amount any excess amount calculated by CDFS on last year's postaudit CDFS 953) 4. Ending Balance on Last Year's PostAudit CDFS 953 $ $34,11 $ $ $34,11 THIS YEAR: 5. Plus Interest Earned This Year on Reserve Funds (column A must agree with this year's CDFS 953A, Section II) $3,22 $3,22 6. Less Transfers to Contracts from Reserve Account (column A amounts must agree with this year's CDFS 953A, Section III; and column C amounts must be reported on this year's AUD forms for respective contracts): $ $ $ Total Transferred to Contracts from Reserve Account 7. Ending Balance on June 3, 21 (column A must agree with this year's CDFS 953A, Section IV) $37,33 $ $37,33 COMMENTS If necessary, attach additional sheets to explain adjustments: $ $ $34,11 9