compliance in accordance with OM B CircularA-123

Transcription

1 COpy :~!!d ~>L/,C,r ~}A(;X iji1,11i, [) N A TIO N A L C O U N C IL O F N EG R O W O M EN O F G R E A T ER N EW O RL EA N S IN D EX JU N E 30,1999 P A_OJt, Reporton com pliance w ith requirem entsapplicable to each m ajorprogram and on internalcontrolo.ver compliance in accordance with OM B CircularA-123 Reporton com pliance and on intern alcontrolover financialreporting based on an auditof financial statem entsperibnned in accordance w ith governm ent auditing standards..jilter 7~;~ov!,.:!~.,~ ~:,~ state law, tnl= report ~s.'_~ ~'~'t,l,lit: 'Jocum,nt. A ted ~,) :~]!+: ~.':'iit,_'c, ~:r t~,vi~~:,td, oficit,ts. "~!.,.:~:e~.,ortis ~,;'aiiable for p~biic i'~t:.,'~.tion at the Baton Rodf:e oifice 9~'th,'~l.~-~i~latlve Audi. tot and,w here appropriate,at the office of tb,e pi~rish cier~,of court r4~lease o ate

2 K ISSE E & C O M PA N Y CER TIFIED P UBL IC A CCO UN TAN TS SteveR.K issee,cpa 990 N orth Corporate D rive,suite 200 Elm w ood B usiness Park Hm'ahan,LA REPORT ON COM PLIANCE W ITItREQUIREM ENT APPLICABLE TO EACIt M A JO R PR O G R A M A N D O N IN TERN A L C O N T R O L O V ER C O M PLIA N C E IN A C C O R D A N C E W ITH O M B C IR C U LA R D ecem ber 1,1999 N ationalc ouncilof N egro W om en 1508 C arondeletstreet N ew O rleans,la Com pliance W e have audited the com pliance of N ationalcouncilof N egro W om en w ith the types ofcompliancerequirementsdescribed in theu.s.oficeof M anagementand Budget(OMB) CircularA-133 Compliance Supplementthatare applicableto each ofitsmajorfederal program s for the 12 m onths ended June 30,1999. Com pliance w ith the requirem ents of law s,regulations,contracts, and grantsapplicableto each ofitsmajorfederalprogramsisthc responsibility of N ationalcouncilof N egro W om en'scom pliance based on ouraudit. W e conducted our auditof com pliance in accordance w ith generally accepted auditing standards;the standards applicable to financialaudits contained in Governm entauditing Standards,issued by the C om ptroller G eneralof the U nited States;and O M B C irculara - 133,Auditsof State,LocalGovernments,and Non-ProfitOrganizations.Thosestandards and O M B C irculara -133 require thatw e plan and perform the auditto obtain reasonable assurance aboutw hethernoncom pliance w ith the typesof com pliance requirem entsrefelxed to above thatcould have a directand materialeffecton amajorfederalprogram occurred. A n auditincludes exam ining,on a testbasis,evidence aboutn ationalc ouncilof N egro W om en's procedures as w e considered necessary in the circum stances. W e believe thatour audit provides a reasonable basis for our opinion. O ur auditdoes notprovide a legal detelrnination of N ationalcouncil& N egro W om en'scom pliance w ith those requirem ents.

3 In ouropinion,n ationalcouncilof N egro W om en com plied, in allm aterialrespects, with the requirem entsreferred to abovethatareapplicableto each ofitsmajorfederal program s forthe 12 m onths ended June 30,1999. The m anagem entof N ationalcouncil& Negro W om en isresponsible forestablishing and m aintaining effective internalcontrolovercom pliance w ith the requirem entsof law s, regulations,contracts,and grantsapplicable to federalprogr am s. In planning and perform ing our audit, w e considered N ational Council of N egro W om en's internal control over compliancewith requirementsthatcould have a directand materialeffecton amajorfederal program in orderto determ ine ourauditing procedures forthe purpose of expressing our opinion on com pliance and to test and report on intern al control over com pliance in accordance w ith O M B CircularA O ur consideration of the intern alcontrolover com pliance w ould notnecessarily disclose allm atters in the internalcontrolthatm ightbe m aterim w eaknesses. A m aterial w eakness is a condition in w hich the design or operation of one or m ore of the intern al controlcom ponentsdoesnotreduce to a relatively low levelthe risk thatnoncom pliance w ith applicable requirem entsof law s,regulations,contracts,and grants thatw ould be m aterialin relation to a majorfederalprogram being audited my occurand notbe detected within a tim ely period by em ployeesin the norm alcourse of perform ing theirassigned functions.w e noted no m attersinvolving the intern alcontrolovercom pliance and itsoperation thatwe considerto be m aterialw eaknesses. Thisreport isintended forthe inform ation of the auditcom m ittee, m anagem ent,and federalaw arding agencies and pass-through entities. H ow ever,this reportis a m atterof public record and its distribution is notlim ited. K ISSEE & C O M PA N Y

4 K ISSEE & C O M PA N Y CER TIF IED P UBL IC A CCOUN TAN TS Sieve R.K issee,cpa 990 N orth Corporate Drive,Suite 200 Elm w ood BusinessPark tt~arahan, LA Telephone (504) Telecopier (504) ROV IDING EXPFRIENCED REPRESENTATll~N BEFORE THE IN]'ERNAI RFVEN IIfl~;ER R EPO R T O N C O M PLIA N C E A N D O N IN TERN A L C O N TR O L O V ER FIN A N C IA L R E PO R T IN G BA SED O N A N A U D IT O F FIN A N C IA L ST A TEM EN TS PER FO R M ED IN A C C O RD AN C E W ITH G O V ER N M EN T A U D IT IN G ST A N D A RDS D ecem ber1,1999 N ationalc ouncilof N egro W om en 1508 CarondeletStreet N ew O rleans,la W e have audited the financialstatem ents of N ationalcouncilof N egro W om en asof and for the 12 m onths ended June 30, 1999,and have issued our reportthereon dated D ecem ber 1,1999. W e conducted our auditin accordance w ith generally accepted auditing standardsand the standards applicable to financialauditscontained in Governm entdt~d#ing Standards,issued by the C om ptroller G eneralof the U nited States. Com pliance A spartof obtaining reasonable assurance aboutw hethern ationalcouncilf N egro W om en'sfinancialstatem entsare free of m aterialm isstatem ent,w e perform ed testsof its com pliance w ith certain provisions of law s,regulations,contracts,and grants,noncom pliancc w ith which could have a directand m aterialeffecton the determination of financialstatem ent anaounts, H ow ever,providing an opinion on com pliance w ith those provisionsw asnotan objective of ouraudit,and accordingly,we do notexpresssuch an opinion.the resultsof our tests disclosed no instances of noncom pliance thatare required to be reported under G overnm entauditing Standards.

5 In planning and perform ing our audit,w e considered N ationalc ouncilof N egro W om en's internal control over financial reporting in order to determ ine our auditing proceduresfor the purpose of expressing our opinion on the financialstatem entsand notto provide assurance on the internalcontrolover financialreporting. O ur consideration of the intern alcontrolover financialreporting w ould notnecessarily disclose allm attersin the intern alcontrolover financialreporting thatm ightbe m aterialw eaknesses. A m aterial w eakness is a condition in w hich the design oroperation of one orm ore of the internal controlcom ponents doesnotreduce to a relatively low levelthe risk thatm isstatem entsin am ounts being audited m ay occurand notbe detected w ithin a tim ely period by em ployees in tlqenormalcourse of perform ing theirassigned functions.w e noted no m atersinvolving the intern alcontrolover financialreporting and itsoperation thatw e considerto be m aterial w eaknesses. Thisreport isintended forthe inform ation of the auditcom m ittee,m anagem ent,and federalaw arding agencies and pass-through entities. H ow ever,this reportis a m atterof public record and itsdistribution isnotlim ited. K ISSEE & C O M PA N Y

6 NA TIONA L CO UNCIL OF NEGRO W OM EN O F G REA TER NEW O R LEA NS TABLE OF CON TENTS PAGE IND EPENDEN T A UDITOR ~ REPO R T FINAN CIAL STA TEM EN TS Statem entof FinancialPosition 2 Statem entof A ctivities 3 Statem entof FunctionalExpenses 4a -4e Statem entofcash Flows 5 Notes to FinancialStatem ents 6. 8 A PPEN D~ Appendix A M anagem entcorrective Action Plan 9 Appendix B Sum m ary Prior Year Findings 10 Appendix C D ata Collection Firm 11

7 K ISSE E & C O M PA N Y CER TIF IED P UBL I C A C CO UN TA N TS Steve R.K issee.cpa 990 N orth Corporate Drive,Suite 200 Elm w ood BusinessPark Harahan,LA Telephone (504) Telecopier (504) V ID IN D E PEN D EN T A U D IT O R S ILEI'O R T D ecem ber 1,1999 N ationalcouncilof N egro W om en 1508 C arondelelslreel N ew O rleans,la W e have audited the accom panying statem ent of financial position of N ational Councilof Negro W om en (anon-profitorganization)asof June30,1999,and therelated statem ents of activities,and cash flow s forthe 12 m onths then ended. These financial statem entsare the responsibility of the O rganization'sm anagem ent. O urresponsibility is to expressan opinion on these financialstatem entsbased on ouraudit. W e conducted ourauditin accordance w ith generally accepted auditing standardsand the standardsapplicable to financialauditscontained in GovermnentAuditing Standards, issued by the Com ptrollergeneralof the United Stales,Those standardsrequire thatwe plan and perform the auditto obtain reasonable assurance aboutw hetherthe financialstatem ents are free of m aterialm isstatem ent. A n auditincludes exam ining on a testbasis,evidence, supporting the am ountsand disclosuresin the financialstatem ents. A n auditalso includes assessing the accounting principlesused and the significantestim atesm ade by m anagem ent, asw ellasevaluating the overallfinancialstatem entpresentation. providesa reasonable basisforouropinion. W e believe thatouraudit In ouropinion,the financialstatem entsreferred to above presentfairly, in allm aterial respects,the financialposition of N ationalcouncilof N egro W om en asof June 30,1999, and the changes in its net assets and its cash flow s for the 12 m onths then ended in conformity w ith generally accepted accounting principles.

8 In accordance w ith G overnm enta uditing Standards,w e have also issued ourreport dated Decem ber1,1999,on ourconsideration ofnationalcouncilofnegro W om en's internalcontroloverfinancialreporting and ourtests ofits com pliance w ith certain provisions oflaw s,regulations,contracts,and grants. O urauditw as perform ed forthe purpose ofform ing an opinion on the basic financial statem ents ofnationalcouncilofnegro W om en taken as a w hole.the accom panying schedule ofexpenditures offederalaw ards is presented forpurposes ofadditional analysis as required by the U.S.O ffice ofm anagem entand BudgetC irculara-133, A udits ofstates,localg overnm ents,and Non-ProfitO rganizations,and is nota required partofthe basic financialstatem ents and,in ouropinion, is fairly stated,in arlm ateria respects,in relation to the basic financialstatem ents taken as a w hole. KISSEE & C O M PA NY

9 NA TIO NA L C O UN CIL O F N EG R O W O M EN O F G R EA TER N E W O R LEA N S S TA TEM EN T O F A C TIVITIES 12 M O N TH S EN D ED JUN E 30,1999 RESTRICTED NET ASSETS (Note 1) Support-R estricted Fees & G rants from G overnm ent United W ay A locations M isce laneous Incom e TO TA L R ES TR IC TED SUPP O R T Support -Unrestricted United W ay Designations TO TA L SUPPOR T 1999 $ 1,025, , ,393, ,410,221 EXPEN SES Program services AdolescentM others Initiative Teen Enlightenm entcenter CarlD.Perkins R ays of H ope H.O.P.W.A.-CD G Supportive Housing ProjectIndependence W om en Em powerm ent TransitionalH ousing O ther Program s Support ing serv ices M anagem entand generalprogram s TO TA L EXPEN SES 176,781 41,174 3,545 7O,710 46, , , ,400 87, ~ 765 NE T A SSETS A T BEG IN NING O F YEA R INCREASE (DECREASE')IN UNRESTRIC TED NET A SSETS 47~ NETASSETS A T END OF YEAR $ ,549 S~E'~?CCOZ,P,'#,:?ZZt~ a,'l'd/t rcpoftand [/?@ accom panying notes to tl~e financialstatem ents

10 NA TIO NA L CO UN CIL O F NEG R O W O M EN O F G R EA TER N E W O R LEA N S STA TEM EN T O F FUN C TIO NA L EXPEN SES YEA R EN D ED JUN E 30,1999 SUPP O R T Fees & G rants from G overnm ent United W ay A locations M iscellaneous Incom e TO TA L SUPPO R T AD OLESCEN T PR O JE C T CAR L M O TILER S INDEPENDEN CE PERKIN S IN ITIA TIVE 129,275 $ 21,360 ~ 188,710 $ C O M PEN SA TIO N/R ELA TED EXPENSES Salaries PayrollTaxes Em ployee health & retirem ent TotalCom pensation Expenses C O N FER EN CES A N D TRA IN IN G 65,441 $ 5,711 (500) 5 71,152 (495) 07,319 9,802 6, ,302 EQ UIPM EN T & FIXED A SSETS O CC UPA N C Y EX PEN SE 1,722 4,750 1,442 7,073 7,501 1,755 O THER EX PEN SES O utside Printing and publications O rganization D ues Professionalfees Suppfies and generalexpenses Telephone Trave/and Transportation M iscellaneous 1,040 6,499 6, , (1,412) ,767 6,312 5,362 11,840 (271) A D M INISTRA TIVE O/H /REIM B URSEM EN TS 7, 372 TO TA L EXPENSES $ 100,827 $ 3,545 $. 176,78 1 see accountant's auditreportand the accom panying notes to the financialstatem ents - 4a -

11 NA TIO NA L C O UN CIL O F N EG R O W O M EN O F G R EA TER N E W O R LEA N S S TA TEM EN T O F FUN C TIO NA L EXPEN SES YEA R EN D ED JUN E 30,1999 SUPPO R T Fees & G rants from Governm ent United W ay A locations M iscellaneous Incom e TO TA L S UPPO R T H.O.P.W.A. TEEN SUPPOR TIVE C.D.B.G ENLIGH TEN M EN T H O USIN G $ 38,965 $ 46,248 $ ,944 $ 38,965 $ 47,457 $ 269,944 C O M PEN SA TIO N/R ELA TED EX PEN SES Salaries Payrofl Taxes Em ployee health & retirem ent TotalCom pensation Expenses C O N FER EN CES A N D TR A ININ G 34,767 $ 3, ~ ,215 $ ,790 6,788 (91) 17,454 91, E Q UIPM EN T & FIX ED A SSE TS 223 2,047 5,057 O C C UPA N C Y EX PEN SE 940 1,742 20,056 SPECIFIC A SSIS TA N C E O THER EX PEN SES O utside Printing and publications O rganization D ues Professionalfees Supplies and generalexpenses Telephone Traveland Transportation M isce laneous 60 2, & 736 (81) 454 ~ 396 1,987 1, (18~ 25 & 035 1~387 2, A D M IN IS TRA TIVE O/H /R EIM B UR SEM EN TS $ 46,044 $ 41,174 $ 155,055 See accountant's auditreportand the accom panying notes to the financialstatem ents

12 NA TIO NA L C O UN CIL O F N EG R O W O M EN O F G R EA TE R N E W O R LEA N S S TA TEM EN T O F FUN C TIO NA L EX PEN SES YEA R EN DED JUN E 30,1999 SUPPO R T Fees & G rants from G overnm ent United W ay A locations M isce laneous Incom e TO TA L SUPPO R T RA YS O F H O PE 7& 455 $ W O M AN E M PO W ER O THER PR O G R A M S 148,000 $ 129,090 31,429 $ 78,455 $ $ C O M PEN SA TIO N/RELA TED EXPENSES Salaries Payrofl Taxes Em ployee health & retirem ent TotalCom pensation Expenses CO NFER EN CES A ND TRA ININ G $ 34,415 $ ,325 $ 6,922 (304) (114) 37,036 79, & 968 ~ ,880 ~454 EQ UIPM EN T & FIXED A SSETS O C CUPA N C Y EXPENSE SPE CIFIC A S SIS TA N CE 150 O TH ER EX PEN SES O utside Printing and publications O rganization D ues Professionalfees Suppfies and generalexpenses Telephone Traveland Transportation M iscellaneous 4,886 4,037 1, ,893 2,525 & 341 2,024 (2,05~ ~494 ~311 6, A D M IN IS TR A TIVE O/H /R EIM B UR SEM EN TS ,375 $ 70,710 $ $ , 5"e~ eccoun(en('~ au~ reportand the accom panying notes to the ttnancialstatem ents

13 NA TIO NA L C O UN CIL O F N EG R O W O M EN O F G R EA TER N E W O R LEA N S S TA TEM EN T O F FUN C TIO NA L EX PEN SES YEA R EN D ED JUN E 30,1999 SUPPO R T Fees & G rants from G overnm ent United W ay A locations M isce laneous Incom e TO TA L SUPPO R T SUPPO R TIN G SER VICE S LIBER TY AND TRANSITIONAL H O USE M ANA G EM EN T H O USIN G $ 75,000 6~ 287 $ , $ 18,345 C O M PEN SA TIO N/R ELA TED EXPEN SES Salaries Payrofl Taxes Em ployee health & retirem ent TotalCom pensation Expenses C O N FER EN CES A N D TRA IN IN G 3Z 994 4,181 9,232 4& EQ UIPM EN T & FIXED A SSETS O CCUPA N C Y EXPEN SE SPECIFIC A SSIS TA N CE O TH ER EX PEN SES O utside Printing and publications O rganization D ues Professionalfees Supplies and generalexpenses Telephone Traveland Transportation M isce laneous , ,145 19,515 10,121 ~562 ~ 585 (&42~ 49,698 8,852 1,223 15,485 10, A DM INISTRA TIVE O/H /REIM BURSEM EN TS (75,087) $ 42,294 $ 87,386

14 N A TIO NA L C O UN CIL O F N EG R O W O M EN O F G R EA TER N E W O R LEA N S STA TEM EN T O F FUN C TIO NA L EXPEN SES YEA R E N D ED JU N E 30, 1999 S UPPO R T Fees & Grants from G overnm ent United W ay A locations M iscellaneous Incom e TO TA L SUPP O R T TO TAL $ 1,025, , , Salaries Payrofl Taxes Em ployee health & retirem ent TotalCom pensation Expenses CO NFEREN CES A N D TRA ININ G EQ UIPM EN T & FIXED A SSE TS O C CUPA N C Y EXPEN SE SPECIFIC A SSIS TA N CE O TH ER EX PEN SES O utside Printing and publications Organization D ues Professionalfees Supplies and generalexpenses Telephone Traveland Transportation M iscellaneous 484,734 43,636 14, ,648 6~ 116 9~ 646 & 405 4,618 1,205 9~ ,821 2& 108 3Q001 (8,891) A DM INIS TRA TIVE O/H /REIM B UR SEM EN TS $ 932,765

15 NA TIO NA L C O UN CIL O F N E G R O W O M EN O F G R EA TER N E W O R LEA N S S TA TEM EN T O F CA SH FLO W S 12 M O N TH S EN DED JUN E 30,1999 CA SH FLO W S FR O M O PERA TIN G A C TIVITIES Increase in netassets Adjustm ents to reconcile increase in netassets to netcash provided by operating activities: (Increase)decrease in operating assets Accounts receivable 1999 $ 477,456 (77,695) O ther Assets Increase (decrease)in operating fiabilities Accounts payable Com pensation N E T CA SH PR O VIDED B Y O PERA TIN G A C TIVITIES (7,195) ,030 CA SH FLO W S FR O M FINA N CIN G A C TIVITIES Paym ents of O ther D ebt R eceipts from N otes P ayable FirstB ank & Trust Paym ents ofbrown Foundation N otes Payable N E T CA SH PR O VID ED B Y FINA N CIN G A C TIVITIES CA SH FLO W S FR O M IN VESTIN G A C TIVlTIES-PP&E NET INCREASE (DECREASE)IN CA SH AND CA SH EQUIVALEN TS 13,802 (10,163) (5,ooo) (1,361) (395,5o~ (835) BEGINNIN G CA SH A ND CA SH EQ UIVA LEN TS ENDIN G CA SH A ND CA SH EQUIVALEN TS $ 97,147 See acooul?fal?ftr RllrJif/"~nn/'f #nrtibm nr~r'nm n~n~hnn nn/~e fn fh~ flnon~i~

16 NA TIONA L CO UNCIL OF NEGRO W OM EN OF:GREA TER NEW O RLEA NS NO TES TO FINA NCIAL STA TEM EN TS JUNE 30,1999 The records ofthe organization are m aintained on a cash basis ofaccounting. However,the funds reported in the accom panying financialstatem ents have been converted to the accrualbasis ofaccounting utilizing the fo lowing practices: Pllhli~ ~ llddor~bnd R evenue: Grants,Private Agency and Unfed W ay contributions are recorded when the organization is entitied to the funds. Interestincom e on tim e deposits is recorded when the interestis earn ed. Substantialy a lother revenues are recorded when received D onated Services: No am ounts have been reflected in the statem ents for donated services inasm uch as no objective basis is available to m easure the value ofsuch serv ices,"however,a substantialnumber ofvolunteers have donated significantam ounts oftheir tim e in the organization's program serv ices and in it's fund-raising cam paigns. Expenditures are generaly recognized under the accrualbasis ofaccounting when the related fund fiability is incurred. Under the m ethod,a bad debtexpense is recorded in the year an am ountis determ ined to be unco lectible. The organization has recorded no bad debtexpense for the 12 m onths ending June The financialstatem ents include the totalofalthe accounts ofthe organization, which are organized on the basis offunds,each ofwhich is considered a separate accounting entity. The operations ofeach fund are accounted for with a separate set of self-balancing accounts that com prise it's assets,liabilities,fund equity,revenues,and expe nditures. ~ 6 -

17 NA TIO NA L CO UN CIL OF NEG R O W O M EN OF GREA TER NEW ORLEA NS NO TES TO FINANCIAL STA TEM EN TS JUNE 30, SUM MARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) The accom panying financialstatem ents include the totalassets,liabilities,fund balance,and financialactivities ofthe AdolescentM others Initiative Program,the Teen Enlightenm entcenter, Car/ID. Perkins, H.O.P.W.A.Program,Rays ofhope Program,Expansion Program, Supportive Housing,ProjectIndependence,W om an Em po werm ent,and other m inor program activities. A l are funded by a com bination offederalgovern m entgrants,united W ay contributions and pr ivate donors. The organization does notm aintain a plantfund due to the sm alam ountof equipm entowned. A lequipm entis recorded in the respective fund. The organization records equipm entpurchased at costand equipm entdonated atits fair m arketvalue. AtJune 30, 1999 the costs of such assets were as folows: Liberty House O ffice furniture and equipm ent Vehicles Accum ulated depreciation 1999 $895,301 "45,521 71,292 ~ 8 6J $932~1~ Liberty House construction was com pleted as of June 30, 1999 ata costof $895,301 INCOM E TAXES: Th e organization is exem ptfrom federaland state incom e taxes under the pr ovision ofirs Code Section 501(c). TtTe organization is required to file an inform ationalreturn 990 on an annual basis. As of06/30/98,the organization is in com pliance with alfiling requirem ents. The organizations borrow funds to sustain program s. As ofjune 30,1999 the folowing notes were required while awaiting reim bursem ents from the grantor relating to severalpr ogram s. Note payable Bank Note payable Funds~Other Note payable Brown Foundation ,159 10,023 8&ooQ Interest expense for 1999 was $3, for alnotes. Foundation is an interestfree note. LEA SES: The note payable to the Brown

18 NA TIONA L CO UN CIL OF NEGRO W OM EN OF GREA TER NEW ORLEA NS N O TES TO FINA N CIA L STA TEM EN TS JUNE 30,1999 The organization leases office space located on CarOndeletStreetand Jackson Avenue,and Old Gentily in New Orleans. Aft ofthe leases are classified as operating leases. The future m inim um lease paym ents and expiration dates by location ofthe leases are as folow: LEASE LO CA TION LEASE EX PIRA 7"10 N DA TE TO TAL CarondeletStreet Jackson Avenue Old Gentily Annual~ Renewed Annualy Renewed Annualy Renewed $I&000 $11,400 $15, $1~000 $11,400 $ Substantia ly alofthe restrictions on assets relate to funds raised/borrowed to build the Liberty House. As ofjune 30,1999 the building is com plete. The organization has an interestfree note to the Brown Foundation with a balance of$80, Proceeds from this note are restricted to the construction ofthe Liberty House. The note wilbe paid back $5,000.O0 per year. Also the City ofnew Orleans donated $150,000 to the construction of Uberty House. The contractbetween the City ofnew Orleans and N CN W forgives $30,000 per year ofthe $150,000, subjectthe provision thatshould forany reason NCNW selorconvertthe prope rty into an ineligible Com m unity Developm entblock grantuse,the prorate ofthe grantwilbecom e im m ediately due in ful,payable to the City ofnew Orleans. No #ability has been recorded in the books as there is no currentor future eventwhich indicates non~,om plance with the co ntract

19 Appendix A

20 C O R R E C T IV E A C TIO N PL A N C or ective action plan notapplicable asthere w ere no currentyear findings

21 Appendix B

22 There w ere prioryearfindingsw hich w ere reported in the m anagem entletterdated January 11,1999. The findingsare listed below. June A uditperiod There w ere late responsesby severalfunding sourcesto ourrevenue confirmation requests. C urrentstatus: A llrevenue confirm ation requestsw ere tim ely received during the 6/30/99 audit. There w as insufi cient adm inistrative support staff. There w as a need for an additionalperson to handle the disbursem entrecording and filing. C urrentstatus:a dditionalstaf w asrepositioned in orderto fulfillthe disbursem ent recording and filing functions.

23 Appendix C

24 AumTsoPSTATr~ ~ LGOVmN~ O N0m.~ om ox~amtzanoms~i:~]i+ I ~F sc~lẏearerldk~g data.for.mls ~g~ n ~ ~9 ~ g~,~,la,~ (,J"~ "+L'~~:~;',3J O.AUDIT~[INFORMATION, ~:":-;'+':!: :":.:"!~~.~!'r i1.audi~name ~.~.-,-,.,~Cs b.au~ite8d,~res(~ an~,u~,l,:-,i.,-,.,z.~.,~,:~" ~.~!b./~udito~adqres(nu~erm,s~-e~,-.,+o m " ZIp Coae ZJp Code O.Audite~ contact O. Auditorcontact N~ N~m e + + d.auditae contacttelej0ho~o d.auditorconta cttelephone ~ *.~udit~e ~ FAX(Optional) L AuditorcontactFAX(Op~ionai) (~ /)7~ -~/~.~/ h Auditee contac~e.mail(optional) foauditorcontact E-rnail(OpUona/) g-auo~ CER1TRCATION STATEM ENT.,Thtsl=,:.: :": +-/. : ++ AUDITORSTATIO~[NT+~,~Oata ++ and ": :.IXt~ auoilml-im l'.(i)f.lgagoo ~ isuolorto ~; :-~ ~:~~nrotm,ldon lch,t~ded In ~ij$ fomle/l llljleo to ~ ~,!:~;pmsort~ b3 0MB c~ a~ A4~UThe~ntctmaUoe :,. ~ ~ tar~ & (Z)t~ p-ha~con~ d des~fibed d~ b)pa~1l" ~~ -,[ ~ ~:~l~x~r~. (s)forir~,~4~od ~ J~rll)~lln par~l Items1, ~h!:~ $ a~ l~srlot am abstilmtefo~s~ch reports,the,..~ um lorlgolrtlg~ ~ lolclco1~.+~+~p;:.+;.,+!:+:.,.+~ ~.~.whlc~ Inom~ m~o~ k~ eu~m~r'smpo~s);is+ -:.' : ~.,:~:. +: -,; : +. "::.:.:~,+~~!':-+ t~.~ :A+9" ~ I+! of~i~.+ l~ m mi~r~ m thl~.form b~-theaudltor ; Signature ofcer~fying official Data!~[:m.~p _+. on~.,mu,udeom:tm,~...++ ~ officiaj M onth Day Y~I~ ;."~ plstjk~lofthts focm :..,~.:..:;:,

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27 N A TIO N A L CO UN CIL OF N EG RO W OM EN O F G REATER N EW O RLEA N S,INC SC H ED U LE O F FED ERA L A W A RD S FO R T H E 12 M O N T H S EN D E D.H JN E ~RANTOR PRO GRA M DESCRIPTION CON 'IR ACT PERIOD CFDA OR OTH ER# DIRECT D ISBURSEM ENTS/ EXPENDITURF_~S FED ERA L A W A RDS State of La. D ept,of SocialSetwices ProjectIndependence 01/01-12/31 CFM S $103,368 N ew O rleans- Ryan W hite l& ll U.S.D ept.of ti.u.d.unity Dept.O f It.U.D. N.O.A ID S Plam fing Council Raysof H ope Program 98/99 H.O.P.W.A C.D.B.G. 98/99 Liberty ltouse- Trans/H ouse 98/99 97M YR M YR ,162 HO PW A-006E HOPW A6,N CN W 47, ,673 D ept.o f H.U.D.Unity Supportive H ousing 1/01/98-6/30/99 58,504 N ew O rleans- V o-tech Inst. Single ParentG rant C arld.perkins VocationalEd.Funds 7/01-6/30 N/A State of La.- O ffice of Com m unity Services SocialService Block G rant Teen Enlightenm ent CenterProgram 7/01-06/ Centerfor D isease Control & Prevention W om en Em powennent 9/1/98-5/31/ TO TA L FED ERA L A W ARD S _ 139,621 $ 793,909