EA ST CA RRO Ll_. V O LU N TA RY CO UN CIL O N A G IN G . IN C .

G eneral Purpose Financial Statem ents For The Y ear Ended June 30, 2000

AST ('ARI~,OI3, V OI.tIN I ARY COUN('JI. ON AGING, IN( [,AKI" PROV II)ENCIi, LO UISIAN A OR Till-) YEAR I~N.[)JiI))UNE 30, 2000

01,' CO.'<'T~LN.A'S

ndependent Auditor's Report

G EN ERA.I~ PU R I'~)S'_E !:'I_N ANCIA _LSJ]ATI-;M ENJ S COM I31NI:,D STAI.I_EM ENIS - OVF, RVIEW

Com bined Balance Sheet A ll Fund Types and Account Groups

('oinbin,.~d Slatclnent of Revenues, Expenditures and Changes in Fund Balances - A ll Govern m ental Fund Types

Com bined Slatem cnt of Revenues, Expenditures and Changes

in [:und Balances - Budget (GAAP Basis) and Actual - A ll Go\ ernlnenlal Fund Types

page

Notes to Financial Statements 6-16

S.up~plcmenLaJ J p~ormaliou Sched ules:

Com bining and Ac_ cp3131! Orot~ Schedules

GEN_ERAJ. [:UNI) S

Balance Sheets

Schedule of Rc,,enues, [:.xpcnditures and Changes in Fund Balances

SP~ -C b~L REV E N_U__E FUNDS

Balance Sheets

Schedule of Revelm es, Expenditu res and Changes in Ftm d Balances

19

20

Schedule of Program I'xpendilures - Budget vs. Actual - Contracts And Granls Provided Through the Louisiana Go', em or's Office of Elderly Aft'airs (GOEA) 21-23

A%I CA RRO IJ< .VOI.UN I AJ'~Y COUNCIl. ()N A_(ilN(i IN( I_AKE PROVII)[~N(~E, I.OUISIANA O R IItE Y t~AR_I:~NI)EI) JtJN[~ 30~ 2000

I_ AII!,!i OF CON+]IISN IS (CONTINUITD)

SL~p!ementa] nl'9/!l!aiion Selmdules: (C,a~kinned

('oi}lbj.!!jnf2 and Accott~31 Group Schedules (C_.Qj)li!luedJ

REVEN LJF~ FUNDS CONTINUED)

Schedule of Priority Services - Title I11, Pall B - Grant for Supportive Services 24

G I~N I-TRA I, FIX 1~ D &S S E ft.[..A_ CCOUN'I"_ _G]ROU P

Schedule of General Fixed Assets

OTI t ER_5 U PPI .I-~._M_ENTA t~!NFORM A]Z_IQN - (_; RAN T _A_CTIV H'X

Schedule of Expenditures of Federal Awards

Notes to Schedule of Expenditures of Federal Awards

26

27

ndeper, dcnt Auditor's Report on Compliance and on Internal ('ontrol O ver Financial Reporting Based on an Audit of Financial Statements Perfora ted in Accordance W ith Government Auditing Standards - 28-29

Schedule of Findings And Questioned Costs

Schedule of Prior Year Findings

M anagem cnt's Corrective Action Plan

30-31

32

33

bl!d !lug Add rc_s~ l'. tt. Box .2474 W est M onroe. LA 71794-E474

C AM El ON , ItlNES & I-tAR'VI" (A Professional Accounting Corportanon)

Cert tried t'ublic Accou n to rt ts 104 Regency t'lace

W est M onroe, Im uisiana 712,91

I N D{iI'~,'N DEN [ A_[J~)I-[O R'S_R{Z POR']

~toard of I)irectors ~ast Carroll Voluntary Council on Aging, hlc ,ake Providence, I+ouisiana

l'honc (318) 327,- t 717 Fttx (318) 322-5121

W e have audited the accom panying general purpose financial statenlents of tile Fast Carroll Voluntary Council oll Aging, hlc. as of and for the year ended June 30, 2000. These financial stalentents arc tile responsibility of the Council's m anagem ent. O ur responsibility is to express an opinion on these financial statemenls based on our audit.

W e conductcd our audit in accordance w ith generally accepted auditing standards and tile standards applicable to financial audits contained in Governmenl Aud#blg Slmldards issued by tile Comptroller General of the United Stales. Those standards require that v.e plan and perform tile audit to obtain reasonable assarance about w hether lbe financial statem ents are free of m aterial nlisstatement, An audit includes exam ining, on a test basis, evidence supporting tile mnounts and disclosures in the financial slalem ents. An audit also includes assessing the accounting principles used and significant estimates made by: manapement, as well as evahmting lhe overall financial stalement presenlalion. W e believe thal our audit provides a reasonable basis for our opinion.

hi our opinion, the general purpose financial statements referred to above present fairly, in all ntalerial respects, the financial position of the Council as of June 30, 2000, and the results of its operations for tile 3ear then ended, in conformity with generally accepted accounting principles.

In accordauce ~.ilh Gol,ermnent Auditing Standards. ~e have also issued our report dated November 8, 2000, oil oul consideration of the Council's internal control over financial reporting and our tests of its compliance "..~.ilh certain provision of laws, regulations, contracts and grants. Thai report is an integral part of an audit performed in accordance with Government Auditing ,gTanclards and should be read in conjtmction ,a ith this repoct in considering tile results of our audit.

O ur audit ~as perforlned for tile purpose of forlning an opinion oil the general purpose financial statenlents of the East Carroll Voluntary Council on Aging, Inc. taken as a 'thole. The accom pany ing schedule of expenditures of federal av.ards is presented for purposes of additional analysis as required by

U.S. Office of Management and Budget Circular A-133, Audits of Slates. l, ocal Governments, and A)m- l'rofil Organi:,ation~. and is not a required part of tile general purpose financial statentents. Such information has been subjected to tile auditing procedures applied to the audit of tile general purf;ose financial slalements and, in our opinion, is fairly stated in all material respects, in relation to thc general purpose financial statements taken as a whole.

Board of I)ircctors East ('auuoll Volunhnls Coum:il on Aging, hue I.ake lhovidenc~, l,ouisiana Page 1~ o

O ur audit was conducted for the purpose of form ing all opinion on tile financial statements taken as a "M iole. The ,,upplem elltal information begilm ing on page 17 is presented for purposes of additional analysis and is nol a required part of the general purpose financial statem ents ('.f the Council

. Such information has been subjected to the auditing procedures applied in the audit of the general purpose film ncial statcments and, in our opinion, is fairly presented in all m aterial respects in relation to the general purpose financial statements taken as a "M Iole.

W est M onroe, l,ouisiana Novem ber g, 2000

G EN FRA L PU RPO SE FINANCIAl. STATEM EN TS CO M BIN ED STATEM EN'I'S OVERV IEW

,\s~! .!5

.

:.AS I C'ARROI.I. V O!.L!Nfl A R52~ OUNC)t. ON A GING~IN("

I.A K [2 I' ROVII)!:2N C[-~J~QU I SIAN A

('ash and (ash I2qub. alerus {'erti fioates ,af 1)eposit Accounts Recei'. ab[c Due Frorn Other I und',, Prepaid 12xpenscs I.and. Buildings and [mf.o', cments VchlcR's I urniture and 1 quil,m cnt

) OI~AI .A SSFI'S

.CO M B_I N.H) B A I:.AN(~1:LS It I" E]~ ~,l.ll. LUNI)! y.f?!'S AN J} AC~_QUNT GROUPS

[.IA II[ll I.!:2S ANDJ LiNI} 13AI,,gN('f:2

_l 3~I},11J liES Accounts Pa2,abk" O ther Accrued 12xpvnsvs Due 30 Other I und:,

[IjNI } ILSI ANCfZ In',csmlent in (icncra[

fixed Assets lurid Balance

Reser,, ed: Prepaid Insurance Ulilifies Assistance Unrcser,.ed and I Indesignalcd lotal Fund Balance

,Jr lNg 3_0~209(}

$ 144.186 8/.118 7.089

120

Special Revenue funds

Account Group

General Fixed Assels

$ 33,674 $

6.182 1,216 2.101

260,182 64,793 25,274

IO IALS M emorandum O

2(}00 1999

$ 177,860 81,118 13,271 1,216 2,221

26(},182 64,793 25.274

$ 156,229 157.29~) 15,742 3,493 3.529 69,548 99,793 24,222

$ 232,513 $ 43,173 $ 350,249 $ 625,935 $ 529,855

$ 38.007 3,774

41.78

120

90.612 90,732

$ 22,327 $

1.216

23.543

01 77 52 30

$ 60,334 $ 22,435 3,774 548 1,216 3,493

65.324

350,249

2,221 5,177

202,964 560.6

26,476

93,563

4,839 304.977 503,379

2L(}1 A , I,I6BIL, I I IVS ,3.NI) IUNJ} I~AI/kN('I $ 232.513 $ 43.173 $ 350.249 $ 625,935 $ 529,855

The accompanying notes are an integral parl of this financial statemen

I:IASF CA RR()IL. Y..Q_LU_Nj ARy C QUNCJ L ON AGING, IN( LAKE PROVIDENCE[, LOUISIANA

COM BINED STAI"EM EN1 O F RF.VENUES EXPEN DITURES AN[) CtlANG ES IN FUN D BAt, ANCES-ALL GOVERN M ENTA L FUN D TYPES

FO R THE YEAR ENDED JUN E 30 2000 W ITtt CO M PARATIVE TOTA LS FOR THE YEAR EN DED JUN E 30 1999

REVENt I!S lnlergo~ em rnental Public Support M iscellaneous Interest Income

Total Re'. ellues

F X P E~ DJ_L'~r R Ii% Current:

Salaries Fringe "1 ra',,el

Operating Set', ices Operallng Supplies Other Costs

Capital O ull a.'.

Utilit~ Assistance Total [- \pendilures

Special General Fund Re'.enue Fund

$ 50.484 18.390 71.247 10.762 50.883

12.498

66.103

$ 180,O68 14,173

9424

17,845 8.853 2,092 48.790 6,843 64,060 16,988 507

(M emorandum Only) 2000 1999

230.552 32.563 71.247 10.762

345.124

17,845 8.853 2.092 61.288 6,843 64,060 83.091

507

$ 204.829 35,061 47,926 13.156 300,972

08.615 8,439 3.232 57.829 5,894 73,290 6,824 630

78.6OI 265.978 444.579 264.753

~XCESSIDt~: IC!LNCy_I _Or RLVENUES OVER t;XPEND_ ITURES (27.718) (71.737) (99,455) 36,219

OTItER FIN ANCING SO l IRCFIS

I+CJsEsj Operaling ] ransfers - In Operating ] ransfers - Out

lotal Other Fincing Sources (Uses)

EXCESSLD _I-~]If_] _EN([Y_)_QF REVENUES AN D Ol-ttliR FiN AN[ ('IN G_SO_I_LRC E S O VER EXPEN DITURES AN[)

FUN D BALANC[ AT BEGINNING

O Ly_E_A_R_

(72,075

101,144 (29,069)

72.075

101,144 (101,144)

84,273 84,273

99,793) 338 (99,455) 36,219

FUN l) B~ ,I.AN(~[ A] END O[:Y EA__R $ 190,732

9.292 309.817 273,597

$ 19,630

The accompan)ing notes are an integral part of this financial statement.

$ 210.362 $ 309,816

I:ASI CARROI.I VOI I. rN'IARY COUNCIl. ON AGING IN( LAKE PROVll)ENCt! I,O1 ISIANA

RI-VI-NUI-S Inlergovcrnmental Public Sul,Ixnl M iscellaneous Interest lnconle

q oral Re~ vnues

LXPt"~Np.I!t g! 5 Current:

Salaries Fringe qra~el Ope rating Serx ices Ope rating Supplies Other Costs

Capital Outla? Utilit) Assistance

Total [ xpenditures

O R TIlE YEA R EN I)[~I) JUN E 30. 2000

E XCI2S~ D!i;Eg.LlliN(IY LQE R EVENU ES _Qv E r F~ X Pl: N I)A_T t i RJ?.S

0 1 HER F I N~,_N." Q [N CJ ._R Q& R .C E S b~USFS3 Operating I ransfers - In Ope rating ] ransfers - Out

"lotal Other Financing Sources

(Uses)

_EXff ESS~D l~: f-51 C!{ ~N C Y_LQ!{ REVE.N I1 ES _AND O] tIER F I NANCI~N'.Q SO1-~RCES O _V!~K _E~E!~NJ2!!.t _RJ~5 AN_D OTHER EINANCIN( i USES

FU,~ D BALAN('I~ A~[ BEG I,NN/NG 9 F~ Y._LAd{

GAAP Basis Budget Actual

21.779 $ 50,484 18.390

24,466 71,247 10,762

Variance - Faxorable

(Unfavorable)

$ 28.705 18.390 46.781 10,762

46.245 150,883 104,638

66,103

78.60

(12,498

03

1178,601)

46.245 (27,718) (73,963)

46.245)

(72.075).

(25.830)

(25,830)

99.793) 199,793

290,525 290.525

$ 190,732 $ 190,732

Variance - I:a~ orablc

a.ctual It 'nl~ orabl~

$ 19!1.212 $ 180.068 $ (10.144) 185.125 14.173 (170.952)

375.337 194.24

19.855 9.498 2.200 43.257 7.371 63.318 76.083

17.845 8.853 2.092 48.790 6.843 64.097 16.951 5O7

265.978

2.010 645 108

(5.533) 528 (779)

59.132

(507)

41,.2451 (71.737t (25.492

86.934 40.689

4(,.245

01.144 29.069

72.075

4.210 1.620

25.830

338 338

9.292 19.292

9.630 $ 19.630

The accom pan5 ing notes are an integral parl of this financial _,tatem ent

AS] ('AI~,I3 OLI+VQ].IjN ] A.RY COUNCIl. QN A( ,AKE P I~Q_V_.! I) [.N (" E~I .O U I~ I _A N A

N ()-I E S -1O FIN A NCIA I~_ .S.j!IA'I|~ :.M I[N I"S OR TIlE YI~A._[L]:,NI)I~D JUN[~ 30~ 290.0

Note I- S mm ~al3 of Significant Accounling (!qli~jes

A . Reponh/g Entity

f3

N(i, IN (

In 1964, the State of I.ouisiana passed Act 456 that authorized the charter of vohlnlary Councils oil aghlg for tile x̀.elfare of lhe aging people in their representative parishes. Chatlers arc issued by tile Louisiana Secretary of State upon approval by tile Governor's Office of Elderly Affairs. The East Carroll Voluntao Council on Aging, Inc. is a non-profit, quasi-public, corporation which m ust com ply w ith file policies and regulations established by the Governor's Office of Elderly Affairs, the state agency which provides the Council with most of its rc̀.'enues. The Council also receives revenues from olher federal, stale, and local government agencies Ihat may impose certain restrictions upon how tile Council can use tile money thal tile), have provided.

The primary flmction of the East Carroll Voluntary Council on Aging, Inc. is to improve tile quality of life for tile parish's elderly and to provide services to lhe elderly as '.,.'ell as coordinate and m onitor tile services of other local agencies serving tile aging people of tile parish. Such services include providing meals, nutritional educatkm, information and referral services, legal assistance, honlemaker sea, ices, operating senior centers, and transporlation. A Board of l)h'ectors, cons'lsfing of '~5 voluulary m embers v, ho serve 't'nree-year term s govcrns tile Conncil.

The Council is not a conlponent unit of another primary government nor does it have ally com ponent units that are related to it. Therefore, tile Cotmcil has presented its financial statem ents as a separate special pnrpose governm ent.

t~resel)!alion of StatemeS _

In April of 1984, tile Financial Accounting Foundatioll established the Governmental Accounting Standards Board (GASB) to promulgate generally accepted accounting principles and reporting standards with respect to activities and transactions of slate and local go~ernment enlities. In November of 1984, the GASB issued a codification of governmental accounting and financial reporting standards. This codification and subsequent GASB pronouncements are recognized as generally accepted accounting principles for state and local gol.erllnlelllS.

The accompanying financial statements conform to generally accepted accounting principles for slate and local governments. These statements have also incorporated an), applicable ~equirements set forth by Amlits of State and Local Govermne,tal Units. tile industry audit Fuidc issued by tile American Institute of Cerlified Public Accountants: Subsection VI-Annual Financial Reporting, accounting manual for Governor's Office of lildcrl) Affairs contractors, and the Louisiana Governmenlal Alrdil Gtdde.

ASI! CAR!~.OI~[~ .YQL~dN J]A.R.~" CO UNCH- ON_AG!NG, iN( J~A K E PROV/[2!;NCIS~ l ~()U IS!AN A

_NOIE!~ 2!~~~) E!E~,NeL[A!~X /IATI~M ENI\S FO R l"111;y liA R EN I)ID JUN E 30 2000

Note I- Sumnlar5 o!iSignificant Accounling Policjes (continued)

C. I!tuLd Ac'cQut)!j!!g

"lhe Council uses Funds al~d accoual groups Io reporl ils fil)anelal posiliot~ al~d the resuhs of ils opcralions. Fund accotmting is designed to dem onstrate legal com pliance and to aid financial managemel~t by, segregating transactions relating to certain functions or activities.

"lhc accounts of the Council are organized on 'the basis of lands and account groups, each of which is considered a separate accounling entity. The operations of each fired are accounted For with a separate set of selF-balancing accounts that com prise ils assets, liabililies, equity, revenues, and expenditures, or expenses, as approprlale. Resources are allocated to and aecounled for in individual Funds based upon the purpose for v,'hich they are to be spenl and the means b3 vdlich spending acti'dtles are fiTmneial statements in this report, into two (account groups}.

controlled. The various fimds are grouped, in the generic fund types and two broad Fund calegorles

G overnm ental flmds are used to aeeotmt For all or m ost of the Council's general activities, including the collection and disbursement of specific or legally restricted monies, the acquisition of fixed assets, and the servicing of general long-term debt.

"lhe governmental funds and the programs comprising them as presented in the financia slatei'neuls are described as follov,.s:

General Ft!!ld

G OV E RN M I-2N_3]A L__F7 UN_D S

The General Fund is the general operating fund of the Council. It is used to account for all financial resources except those required to be accounted for in another fund. These discre'tionary 1"ands are aceoun'ted for and reported according 'to lhe source (federal, state, or local) from which they are derived. The following types of programs comprise the Council's General Ftmd:

Local FUl'Jds

Local fimds are recei,,ed from various local sources: such fimds not being restricted to any special use.

l~COA_.(AC_.lZ735) Ft, nds

I'COA (Act 735) funds are appropriated for the Governor's Off'ice of Elderly AfFairs by the Louisiana Legislature for rem ittance to the Council on Aging. ~lhe Council m ay use these "'Act 735" Ftmds at its discretion provided the program is benefiting people v, ho are at least 60.

I,AKI! I'RQ~9 DliN(TE~ J~QL IIS IANA NO !!-:S I]Q_!: !N ANt I A.~_: S [A~ J::M !SNZ 5 FOR IjJ l~ y 1!(~ R I!N DE J) J/iN I-] 30~ 200~

Nolc I- Su!~u]!a~ o[~jDlificanU'~W O~O~tiog l!olj~ s_" (conlhlued)

M edicaid Fimd~

This is a program ~qlere the Council completes enrollment applicalion for people ~aating to apply for M edicaid services. The Council is paid for each application it completes by the Department of llealth and ttospilal (DI tH).

Any fimds remaining after applying direct cost m operate lbls program are available for discretionary use by management.

The Coullci/ also acts as a coordinator of services for people who are home- bound and in need of services sim ilar 1o those provided in a nursing home.

Rather than have the person sent to a nursing home, the Council coordinates neccssaD services and is paid a fee by M edicaid for performing the case alanagem ertt function.

SpeciaJ Reve0tlc Funds

Special Revenue Funds are used to accoun| for tile proceeds of specific revenue sources that are legally restricted to expenditures for specific purposes. M ost of tile Council's special revenue flmds are provided by GO EA. The "Htle I11 fimds are provided by lhe Untied Stales Department of ltealth and Ituman Services Adm inistration on Aging through the Governor's Office of F.Iderly Affairs which ill turn "passes through" tile fimds to the Council.

he following are tile funds that comprise tile Cotmcil's Special Revenue Funds

l"iAle_!lJrB Sup2no~j3:v S_eryices_J:t~ d

]his program provides access services, in-home services, com nlunity services, legal assistance and transpotlation for the elderly.

Seater Center Fung i

This program provides conm lunity service centers at which older persons receive supportive services and participate in activities which foster their independence

,

enhance their dignily and encourage their involvemcnt in and ~ith the

[!i!!~_lll c-I (Lo_ngre~ e_M_e.als F~ d

"lhcse fimds arc used to provide nutritional congregate meals to tile elderly in strategically located centers.

ASI' ('AI>,ROI,I, VOI,LIN IAI~.Y ('OtjNCII. ON AG -\KE PltOVlJ)liN('li, LOUISIANA

NO I liS [~) IJN6N('IAI~ STATEM I:,N ]'S OR TI I1A Y!/~/>.. EN DH ) JUNE 30~ 2000

Note I-Sununa!3 of Sig!!.ificant Accounlij~;/!?JigigS.(COlltiaued)

2 Iioj)!~ !)eljvered Meals Fund

N(i, IN(

-Ihese funds are used to provide nutritional m eals to home-bound older persons

I.J.S.I).A . ]:und

"lhc U .S.D.A . fund is used to account for tbe adm M stration of Food Distribution Program funds provided by the United Stales Department of Agriculture through the Louisiana Govern or's O ffice of Elderly Affairs. Tbis program reinlburses the seM ce provider oil a per unit basis for each congregate and home-delivered m eal served to an eligible participant so that tbe United Stales food and commodities m ay be purchased to supplenlent these program s.

Title IlI-D lilHoLn~Se~ ice~

The III-D Fund is used to account for filnds which are used to provide in-honle seM ces to frail older individuals, including in-borne supportive services for older indM duals who are victim s of A lzhelm er's disease and related disorders x~ith neurological and organic brain dysfunction, and to tile fam ilies of such viclhns.

iJ i!le 1134 Disease Prevention

]Iris program provides preventi,,e health services

St!pp.lemcntal S_'

enior ('cnter~ :und

The Louisiana l,egislature appropriated additional m oney for various Councils on Aging through the state to be used to supplement the primary state grant for senior centers. East Carroll Voluntary Council on Aging, Inc. was one of the parish councils to receive a supplemental grant.

t J t jl i!y_ A.~J sl a_ n_c e__17 t_!!ld

qhe Utility Assislance fund is used to accotmt for the adm inistration of program s that are sponsored by local utility companies. The companies collect conlributions fi'om service customers and rem it the funds to tile parish Councils oil Aging to provide assistance to the elderly for the payment of their utility bills.

ACCO UNT G RO UPS

The follou, ing account group is not a "fiind". It is concerned onl), w ith the measurenlent of financial position and is not involved w ith nleasurement of results of operations.

AN ' CARROI.). VOJA IN]/~.RY (OliN(Ill. ON AGING~ IN( 1 .A KI-; PI~()V I D I~.NC I-~ I.OUISIANA

NO_ ITS TO FINANCIAl. S]]A~!I~ M ]]N].S ]:O!~ IJllj, Y I-;AI~, liNl)l;I) JUNE~0, 2900

Note I- Summar3 ofSjguificanl Accoun[ingP9

(icncfal Fixed/3sse!~; Acc0u!RGrg2up

I:ixcd assets used ill governnlcnlal fund t3pc operalions (general fixed assets) are accounted for in the Gcn,:ral Fixed Asscls Accounl Group. rather than in governmental filuds. No depreciation has been pro',ided on general fixed assets.

The cost of normal maintenance and repairs that do not add to the value of fixed assets or materially extend their useful lives are not capitalized but are only recognized as a normal expenditure of tile goverum enlal funds.

). Total Coltn3m s 011 Com bined S!a~ejgcnls - Overviev,

"1 olal cohunns on the Combined Statements - Overview are captioned "M emorandum Only" Io indicate that they are presented onl5 to facilitate financial analysis. Data in these columns do not present financial position, results of operations, or changes in financial position in conform ity v, ith generally accepted accounting principles. Neither is such data comparable to a consolidation. Interfnnd elim inations have not been made in tile aggregation of tiffs data.

E. [!osis of Accounfi0g

The financial reporting treatment applied to a fund is determ ined by its measurement focus. All governmental funds are accounted for using a current financial resources measurement tbcus. W ith this m easurem ent focus, only current assets and current liabilities generatl) arc included on the balance sheet. Operating statements for these funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expenditures and other financing uses) ill uet currenl assets.

The modified accrtml basis of accounting is used for reporting all governmental fund t3pe s. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual (i.e., ~qmn they become bolh measurable and available). "M easurable" means the anlounl of the lransaclion can be determined and "available" means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period.

1 ransfers bet~.een funds that are not expected to be repaid are accounted for as other financing sources (uses) and are recognized ~hen the underlying events occur.

hldgel Polic3

1 he Council follm ~s these procedures in establishing the budgctaD, data reflected in these financial slatcnlelllS:

The Go',crnor's Office of Elderl3 Affairs (GOEA) notifies the Council each year as to the fimding levels for each program 's grant award.

The Executive Director prepares a proposed budget based on the fimding levels provided b) G()flA and then subm its the budget lo the Board of Directors for approval.

10

AS CARP,(}I.I. VQLI:JN]A P, Y COUN{j I. ON A KF. PRO V II}IgNC E, I,O LIISIAN A

A(ilN G~ IN{

N{)fES _21~() E!N_A~N~IAI, STATEM ENTS FOR TI IE YI;AB.EN__DEJ} JUNE 3Q~ 2000

Note I- S)m unary of SjgujfieanLAecp31jltingPolicies {continued)

}udge.! !!olie~ (coulinued)

30 of the current )'ear for The l'~oard of Directors reviews and adopts the budget before June th

the next tear.

]he adopted budget is forwarded to the Governor's Office of Elderly Affairs for fina appm ,,al.

All budpctary appropriations lapse at the end of each fiscal ),car (June 30)

"lhe budget is prepared o~ a modified accrual basis, consistent w ith the basis of accouating for comparability of budgeted and actual revenues and expenditures.

Aclual amounls are compared to budgeted amounts periodically during the fiscal year as a 111anagelOCfll control device.

]he council may transfer funds between line items as often as reqtdred, but must obtain prior approval for the Govern or's Office of Elderly Affairs for fnnds received under grants from this state agency.

xpendim res cannot legally exceed appropriations on an individual leve

A inounts were not budgeted for revenues and expenses for the utility assistance fund because the3 were not legally required and the amount of revenues to be received trader this program could not be determined.

All fixed assets are stated at historical cost or estimated historical cost. if actual historical cost is Ilot available. Donated fixed assets are stated at their estimated fair nm rket value on the date donated. N o depreciation has been provided on general fixed assets.

t. Com pensated Absences

Employees of tile East Carroll Voltmtary Council on Aging, Inc. earn fiom 10 to 20 days of annual leave each 5'car w ith 10 days allo,,~,.ed to be carried over to next year, depending on their length of service and the employee's working status (ftdl-time or part-lime). Provided 11181 funds are available, em ployees are com pensated upon term ination of em ployment for current-year accrued annual leave. Employees earn up to 12 days of sick leave each year, and can accmnulale up to 45 days, depending upon whether the employee is on a parl-time or frill- lim e status. Em ployees arc not paid for accrued sick leave at lerm ination and no accrual has bccn made.

AS'I ('ARROI.I. V()I UN IARY gZg)UN('II. ON. AGING, IN( I.A K JiJ'ROVII)E._NCE~ I.OUISIANA

NO I liS "10 FINANCIAl, S'IATI~M ENTS ].'_OR II IE YI-AR [~NI)I'.I) JUNI.::~30~ 2000

Notc 1- ~:,~!!!~t]~al3 9f Signjfica!!! AccountinA:, I~o_li~:ics(conlinued)

nding t~olicies a!~d Soarces of [:~!.LLd5

Thc Council receives its monies through various methods of funding. USI)A cash-in-lieu of com modilics fim ds are provided through tile l,ouisiana Governor's O ffice of Elderly Affairs to help offsel raw fi.m d cost in Title II1 C- I and C-2 programs. This program is fimdcd under the units of service provided method. 1"he Senior Center program and State Allocation (PCOA) funds are received as a monthly allocation of the total budget (grant) in advance of the actual cxpcnditurc. The Title Ill-B, C-I, (.'-2, I) and F program s are funded based on actual opcrating cost incurred.

-I he Cotmcil encourages and receives contributions from clients to help offset the costs of the "1 itle Ill-B, C-l, and C-2 programs. Utility assistance fnnds arc also provided by the I.ouisiana Association of Council on Aging to the Council under tile Itetping Hands and Healing Itelp I:!ncrgy program s. A ll of the above m entioned funds, including any other m iscellaneous income, arc recorded as revenue when the cash is received because the Council cannot predict the lim ing and am ount of receipt.

J. J~slit21ates

]'he prcl)aratiou of financial statements in conform ity ,,sith generally accepted accotmting principles requires m anagement to m ake estimates and assum ptions that affect certain reporled am ounts and disclosures. Accordingly, actual results could differ from those estimates.

Note 2 - Cash and.Certificates of__Depo_ sjt

At June 30, 2000, the book balance of the Council's bank deposits was $207,444

These deposits are stated at cost, which approximates market, tinder state law, these deposits (or the resulting bank balances) must be secured by federal deposit insurance or the pledge of secm ilies owned by the fiscal agent bank. The market value of the pledged securities plus the fedelal deposit insurance ulust at all tim es equal tile am ount on deposit w ith the fiscal agent. "l'hese securities are held in the nam e of!be pledging fiscal agent bank in a holding or custodial bank thai is mutually acceptable to both parties. Cash and cash equivalents (bank balances) at June 30. 2000 are secured as follows:

Bank Balances

F'edcral Deposit Insurance Pledged Securities (Uncollateralized)

1 ota

$ 216,27!

$ 200,000 12L167

$ 327,!67

qhe bank statement balances exceeded the general ledger balances due to in-transit items such as oulslar/dhlg checks,

12

FAST ('ORR0 VOI.UN-I'ARY COLINCIL ON AGING 4 K! :. !'BO.VJ PYN C33~ )_t J I S I AN A

O] [:.S TO FINANCIAl. S'IA~I]I~.M.I;N !_S OR " t Y -;AR ENDt-D JUN [;3~ .29.00.

Note 2 - ('ash and Certificates of l)er~os

Because tile pledged securities are held by the custodial bank in file name of tim fiscal agent bank rather than in tile name of tile Council, they arc considered nncollatalized (CategoW 3) under the provision of G ASB Codification C20.106; hov.ever Louisiana Revised Statute 39.1229 im poses a statutory requirement on the custodial bank to advertise and sell the pledged securities within 10 days of being notified by the Council that the fiscal agent bank has failed to pay deposited fimds uf, on demand.

One [hmncial institution maintains two certificates of deposit, one of which is considered a cash equivalent and the other matures one ),ear or laler from date of original issue. The certificates of deposit are recorded at market value. The market value of the pledged securities is $51,500.

N ote 3 - Receivables

Accounts receivable at Jtme 30, 2000, consisting of reim bursem ents for expenses incurred under the USI)A program, ",,,,as $4,966, tile M edicaid program for $364, Title Ill F for $1,216 and Rural Dm, elopmci~t for $6,725.

A sum maD of changes in general fixed assets follows

Balance J_ uly 1, 1999 Addjtion_s Deletions

Land, Buildings & Improvements $ 69,548 $ 190,634 Furniture & l:ixlures 24,222 1,052

VchM es _ _ _ 99,793 =

]:Q].:A.!,S_ $ !93,563 $ !91,686

Note 5 - !!!-K{nd Contributio_ns

$

3 5~ _0_0._0

Balance June 30,2000

$ 260,182

25.274

_ 64~793

$ =350~249

"fhe Council received various in-kind contributions during the year. These in-kind contributions have not been recorded in tile financial statements as revenues, nor has the expenditure related to the use of the in-kind been recorded. The primary in-kind contributions consisted of free rcnt and utilities for the senior center and meal sites, and wages and fringe benefits for volunteer v, orkers.

Note 6 - Board of Directors' Com pensation

The Board of Directors is a voluntaD, board; therefore, no com pensation has been paid to any meal[lel. However, board members are reimbursed for out-of-town travel expenses incurred in accordance vdth the Council's regular pcrsmm el policy.

13

'~S I CAIU~,OI,I~VOI.UN I'AI~,Y COUNCIl. ON AG!N(( IN(

Note 7 - hlcom e Tax Status

AKI! I'I~,OV!I)I~N_ ('1:,~ I.OUISIANA N()'H-S [O FINAN(~IM ~ SI'ATI-M EN'IfS FOR :J'ItlL_Y EAI~, I~NI)I~I)JI.)N[" 30~ 2000

The Council. a non-profh corporation is exem pt from federal incom e taxation under Section 50

(c) (3) of the Internal Revenue Code.

Note 8 - l.itig~tion aud (~laj93s

There ~as no litigation pcnding against the Council at June 30, 2000, nor is the Council av,,are of an5 uuasserted claim s.

Note 9 - l~edq~'al Ax~ arcl .p.l:ograms

The (ouncil receives revenues from various federal and slate grant prograrns that are subject to film l reviev, and approval as to t,he allo,,sability of expenditures by the respective grantor

agencies. ] hese programs are audited in accordance ~it,h the Single Audit Acl Amendmenl of 1996 and OMB Circular A-133, Audils of Slales, Local Governmenls and Non-l'rofil lnstillaions. Any sett,lenlent,s or expenses arising oul of a final review are recognized in the period agreed upon by the agency and the Conncil. Also, it is management*s opinion t,hat any audiv, by the grantor agencies v,'ould uot produce disallowed program costs and liabilities to such an extent that they would materially affeel t,he Council's financial position.

Note 10-Fconomic l)epe!!c!en_cy

The Council receives t,he majority of its revenue from flmds provided through grants adrninistered by the Louisiana Governor's Office of Elderly Affairs. The grant amounts are appropriated each ),ear by the federal and stale governments. If significant budget, cuts are made at the federal and/or state level, the am ount oft,he funds the Council receives could be reduced significantly and have all adverse im pact on ils operations. M anagement is not aware of any actions that. ~ill adversely affect, the amount of funds the Council will receive in the next fiscal

2,ear.

N ote 11-.M edicaid Relenue Recla.ssed

The Council has reclassified M edicaid revenue as accounts payable, as a result of the Council's duplicate billing, at the request of UN ISIS Corporation. According to UN ISIS, the original billing, was ctxlcd incorrectly, as a result, tile Council was asked to rebill under the correct code. Both billings were paid. Tile $22,050 represents the amount oft.he duplicate billing.

N ote 12-1J!tgfl'ttnd "l'ransfers

Operating transfers in and out listed by fired for 2000 are listed on tile following page

EAST CA RRO Ll. VO I~UNTA RY CO UN CIl. ON AG ING

_l~ A K [~ PROY]!Z[.~NC EJ .Q [ J IS." IAN A N O I ES 10 FINANCJA_I~ Sq~A'I~ EM E NTS FO R THE Y I:AR EN DED JUN E 30, 2000

Note 12-hlb~!~fi!0d ~li!La!!s(e_rs (conlinued)

Funds Transferred O ut

Fands Transferred lu Senior Cenler

qitle IllB- Supporlive Services Title I11 ('-I Title Ill C-2 Title [II-D

IN C.

Supl)lemental S euior Ceot_e._r U_ S+I_)A _G_e!te_({tl_Fi.tojd_ Total In

$ 11,991 $ 4,500 $ $ 37,253 $ 53,744

2,578 6,025 8,255 542

28,603 18,255

_ 54~

Total Out $ 11,991 $ 4,500 $ !2,578 $ 72,075 $ 101,144

Note 13-ReJ01~(/Pa!'ty Transactions

There were no related party transactions as of June 30, 2000

Note 14-R(sk M anageuae!]t

"lh,z Council is exposed to various risks of loss related to torts: thefts of, damage to, and

destrucllon of assets; errors and omissions; injuries to employees: and natural disasters. The council has purchased com lnercial insurance to cover or reduce the risk of loss thai m ight arise should one of these incidents occur. No settlements were made during the year that exceeded Ihe Council's insurance coverage.

~ 39meoIa.J !pforLnation Schedules

(7om bining ~n.d A ccounLGroup Schedules

6

Cash & Cash Equivalents Cerlificates of 1)~D~sils Aecounls Receix able

Plcpaid Expenses

O I AL ASSEI S

EASq ('ARP, OLL)(QI,UNTARY COUN('IL ON AGIbJG, LAKI~ pRO}:I_D!~_NCE~ t.OUISIANA

I,IABII I1 IES ANI ) I'IJND 13AI.AN(~|

! JABI1,11 II.~,.%' Accounts Pa} able

Olher Accl tied ]!x1,c]lscs "1 olal I.iabililics

I:UNI) 13A!~ANC|- Rcsec, cd for: Plcpaid lnsul [lll('e

[ haruscrxcd and I Jndcsi~malcd qotal l'und llalancc

~! O I_AJ, I.IABII,II IES ANJ) IUNI) I}AI.AN('I'

QENERAI~ FUNDS M BINING B ALANC _E SlflI~ETS JU NE 30~2_000 AND 1999

NC

07,635 $ 5,1,679

6,459

120

PCOA

(Act 735 ) M edicaid olals

68,893 $ $ 63,620 $ 232,513 $ 313.122

~8.(07 $ 3.774 41.78

120

26.992 63.620

$ 38,007 $ 22,050 3.774 547

120

90.612 27.1 12 63.621") 190.732 290.525

$ 168,893 $ $ 63,620 $ 232,513 $ 313,122

7

EAS'I ( ARROIA. VO_LUNTARY CO UNCII~~QN AGINGJ N( LAKE PROVIDEN_CE=[ OUISIAN A

G EN E_R _A].:.F_U N [)S_ C()M E31NING SCHEDULE OE R[~.V_ F_N..U_~S_~_~.XPENDITURE~ S AND

CHANGES IN FLJND _BALA_lqCES

FOR THE YEAR EN[)EJ)__JUblE 3_0. 200(~ W H"H COM PARAT!V_E Tg TAle_S...FQR ]]tE 5(EAR ENDED JUNE

/~\lx'n~!jBuvs Ope[aling Sep, ice:; Capital Outla5

lolal I~xpcndiltues

xcess of l~c?(eoue:; O~ r I-\l~.'ndilm qs

()pl21 a011~ '1 rans fi:rs ]n Operaling "1 rans, l~rs ()m

Total Other Financing Som ces

(1)sos)

~,[(llllS of the Genelal Ftmd

$ 28.705 18,390

47,515 10.762

05.372

12,498

66.103 78.60

PCOA (Act 735) M edicaid

23.732

39,. 1999

lolals

50,484

18.390

71,247 10.762

999

21,779

20,305

47,926 13.156

23,732 150,883 103,166

12,498

66.103 15.477 78,60 5.477

87.689

(50,296) (21,779) (72,075) (41,221 )

Excess of Rgx~enue:~ and Other Eiuancing. ~ !j:!'eE (~:er !'iM)endilures :l!)d ( !tl!~?l Financing/J:~efi (123,525)

!'lIND BAI.ANC'I A I !';NI) OI, YI'Ak

23,732

39.888

(99,7931

290,525

$ 127.112 $ $ 63.620 $ 190,732 $ 290,525

/~gS/: I ";

Cash & (ash ] qui~ulcnls Recci~ ablcs Due From Other FLlnds Prepaid I xpenses

J O l AI. ASSI:I

ASI CA RROI,I. VOI.UN I Ally (jQ.LjNCII, ON AGING, IN C I.AI~E PRO VJ!}ENCE~ LOU ISIANA

SPI'CIAL RI :'v'!:N.~JL I: U N I)S COM BINING BA LAN~J:,_SU 13!~212

JUNI: 30~ ~0_Q0 W ll !! COM PARATIVE ] O TAI_& EQR.)_L~N!~ 30~ 1999

! IABII,II II:S AND I I "NI) BAI AN('I S

I IABIH I IIi S Accounts Pa) abll_'

Due I o Other I und Iotal I iabililies

lurid Balances: Reser~ ed lbr:

I. Itililies Assislance tlnrcser~ ed & I :ndesignated Iolal lund Bahmces

litle III B Supporli~ e Ser~ ices

life III C-1 ('ongregale Meals

$ 4.730 $

728

"l'itlc III ('-2 llome

I}eli~ ercd M eals

3.229 $

674

2,253 $

683

5.458 $ 3.903 $ 12,936 $

5.458 $ 3.903 $ 12,936 $

5.458 3.903 2.936

J (H Al I.IABII.I!.II:S &NI) I t rNl) BAI.AN(~1:S $ 5,458 $ 3.903 $ 12,936 $

Senior ('entcr

]itle III I) In-Ilom e Scr~ ices

4

%U ppl~.'mc111a] %cnior ('Clltl:r

liflc II1 F I)i~ease 'rexem ion

Utilities Assistance USI)A

$ $ $ 5.177 $ 1.216

8,271

4.966 1.216

431 717

493 529

$ - $ 1.216 $ 5.177 $ 14.453 $ 43.173 $ 23,170

216 216

5.177 5.177

4.453 4.453

$ 1,216 $ 5,177 $ 14.453

$ 22.327 $ 1.216

385 3,493

23.543 3.878

9.630

4,839 4.453 9,292

$ 43.173 $ 23.170

ASI CARI,tOI.I, VOI,{T~] A RY ('OLjN CL1, ON AGIN(.~, IN( JA Kli I'RO\,;ID!'N('|~~ I,O+uJSI:X.NA

SI'I,CIA! ~R Iy ENt; 1- I:t!NJ )S ('()MI31NINd l S('J It~l)t:l.1, O!' _RI+.V+I~;+N LJES~ I!XI+__ ENDfl t Jl~

AN J) (-J.tANTiES JN :tJ,ND BAI.AN('ISS

!:gry!J .I i:+ v r AB J~N DE J) J tJN E 30~ 2 Q0+0. y,/FI H (LOM'P,gRAI/ly F.J](:)!)XJ,~"i.I]O_R T I<E YEAR ENt~ EIU_t]N[: 39 I997

RIN If lyl S ]nter~.o'. CrnlllCnl a]:

O flk'c o f KIderl.'. Al'lifit s

Public Supporl: IA Associaliol; of Couricils on Aging ('licm ('olltribuliolls

/otal PutdiC 'gtlplx~rt

I XI't;NI)FI URIC. ('lm ent:

Salaries Fringe 1 ~a,. c I Operaling Scrdccs Olx, ralirg Supplies Oilier ('osls

litle Ill II StlpI~rike Serdces

litle Ill C- (7ongregalc M eals

Senior ('enter

$ 29.673 $ 54,2?5 $ 57539 $ 18330 $

.338 5.866 6.124

.338 5.866 6.124

31.01 I 60.141 63,663 18.530

53.933 4.192 727

17.662 2.348

30,385 2.358 709

13.246 1.882 34306

26.130 2,026 643

15.652 2.592 29,354

5,799 149

591

] otal ('urrcnl I xpcl,dilurcs 78.862 83.286 76,397 6339

Capital Outa3 Ulilit?, Assislam:e

Iota] lixfm'ndittircs

5.893 5.458 5.52

Iitlc III l) ln-I IOIlle Sen iccs

208 93 13 239 21

574

116

84,755 88.744 81.918 6339 1+690

_I;XCI SS/I)lil ICII N('Y) Ol RI3]IiNUI;S _()VJ;R I XI'I:NI)I I IJltl.S (53.7442 (28,603) (18255) 11+991 (542)

Oq III.R I INANCIJ'~( i bO{Ti'q,;i{s tt_N S) Opcralin7 Tfansf~l~, - In Op:raling Transl~?l~ - (Jut

] olal Other I inancirlg So/irces IUses)

[{X('} SS O} RI~ VJINI IIS AND O I HER ! I~AN( IN(; SOt'lt('fS tN LIt liXl'l NI)II'~ JRI!S AND O] HER 151N AN(ING USI S

It rNI) BAI AN(I;!S ~, 1 I)IT~IIN+NIN(j OF YLA R

|'UNI) I'LAI AN('I;S a, 1 FiND Ol' YEAR

53.744 28,603 18.255

53.744 28,603 L255 (11.9912 (tl,9912

.

542

542

~~nior ('~n1~

itle III I I)[scasc rc~ enliorl

4.500 $ 1.825 S

I[I]ILIC%

% sislarlcc [JSI)A

845

845

Iolals

2,578 $ 180.068 $ 183,050

845 3.328 4.173

1,140 3.616 4.756

4.500 1.825 845 12,578 194.241 197.806

(4.500) (4.50(h

390 35

400

825

825 507 507

17.845 8.853 2.092 48,790 6,843 64.060

08,615 8,439 3,232 42,352 5.894 73,290

248.483 241.822

6.988 507

6,824 630

265.978 249.276

338 12.578 (71.737) (51,470

338

(12.578)

_ 2(12.228--)

101.144 (29.069) 72.075

84.273

(43.052) 41.221

338 (10.249

4.839 14,453 19.292 29,54

$ - $ 5.177 $ 14,453 $ 19.630 $ 19.292

&S It'AI~R{}]I VO IIN A RS C I NC" ~N A(/NG N(

!,AKI'Z PR{ IVII)VNC :. I.{}!l S ANA

21 U~Ui II! B 8U/'P{ }l(I I\]~ ~l Ry]C}: s Salaries Iringe Ik-ndh~ "I ra~ rl {)perating 8~B RCS { )lx'lating Supplies Capital Otllla)

~ublolM "1 [al/Sf~-rs |1/1 [o113

General iurrd PCOA (Act 735) M edicaid "l ill~ Ill I Senior ('enter 8tlpplcmenla[ S{,lliOt {'cnIcF

2 oral lll-I.t Supi~r6~c Sc~ iccs

21lfl,E Ill C-I CONGRI GA'II2 M I:A S Salaries I ringc Bencfils ]ra~cl Operating Scr'*ices Ol~:ralmg Stippl:cs ()tiler Cosls Capila] O ulla)

8ublolal Transfers In 1 zorn:

Gctlcral } orlc'

I'COA (Ac1935 } USI)A "1 ola1111 C-I ('ongregate M eals

I'L} ~ llll,i YI,ZAR F.NI )1-I) IIJN ,- 3~. 2 } }

[}1 I.jVl{fl. }2M AI~S

lomc I)eli~ered M eals

S 58.301 3,735 746

15.914 2.725 62,320

53.933 4,192 727

17.662 2.3,18 5.893

VaFia/lct- - I axorable

43,741 84.755 58.986

(13,363) (24.466) (1.400) (12,077) (4,500)

$ 87.935

29.588 2.802 698

12.561 2.161 30,082 56382

(28.220) (9.033)

(I 1.991)

$ 31,{111

30. t85 2358 709

13246 1.882 34.7/16 5.458

28.220

0 330) {24A66) (1,400) (86)

$ 56.924

S (797) 444

(IU (685) 279

(4.624) 51324

34,674 88,744 45,930

(4.229)

S 1J7,046

S 25.334 2A93 741

13.907 2.465 32.811 55.813

(3.725) (9313) -

s--- ~20.52~-

(3.279) (12.746)

$ 60.141

$

$

26,130 2,026 643

15,652 2.592 29.354 5.521 81.918

3.279 8.517

(821; $ 56.905

S

63.663 $

(796) 467 98

(1.745) (127) 3.457 50,292

8.25 3,72 93 1 6.86

!A ST ('A RRO I. . VO LUN'/AR",' CO UN( 1. O N AG /N(I. fNC .

LAKE I}ROVH)ENCE~ I OU ~AN ~X

S],2N] ( }R (&IiN I I:J.,~ Salaries ]"rmg~ Beneli~s { }lx'utling Sclxiccs

SubloIaJ Transl'crs ( }ul ]o

1tile 1H I] Nupix}rli~c Set, ices Total Seaior Center

IITI.I:; U! !) IN I !{ )ME S]:!~ }TIC:ES Salaries Fringe Benelhs Travel

( )peraling Services ( }peraling Supplies Capilal ( )uda\

Subtotal h ansfers In tr,m l

General I:und

PC{ }A (Acl 735 ) "1 oral 111 I) In t Iol]le Services

]/]~HA( H/F D 1SliAS! [ pR!iV![N 12!( LN_ Sahnies Fringe Benefits ( )lwrating Scr~ Icc~ { )ther Costs Capilal Oulla~,

Subtotal lransfi2rs Oul [k~

"lille Ill B Suppo~aixe S, elxices '1 olal Ill f" I }iseasc ]}Je,.enlion

! JSI}A "]'ransl~'rs { )ul lo:

lille II1 C-I 1. ongrcgate M eals lille II112-2 I [ome I)elixcled M eals

"l oral / JSI)A

FOB THE yEAR END~iJ)3UNE 31,21}OO

5UPPI./-M I(N] A! S!':N!(}!~,.(3:;N I~!:R "Inn}sfers ',f hJI h}:

lille Ill II Sul,por0xe 8ctxices "li}lal SupplenlcntM Senior Center

-- Budget

$ 5.422

635

6,460

2.077

UAL

Acltm

5.799 149

591 6.539

1.991

\'a:lancc -

I a-, on, bit (l IrJ2 \ orablc i

$ 18,537 $ 18,530 $

210 65 15

240 20 168

2.718

(462) "~ 2.256

425

425

400

,208 $ 93 13

239

377 254 44

179

390 35 400

825

$ 1,825 $ 1,825

(390}

05} (1,400) 425

3.399 $ 12,578 $ 9.313

821 9 31~

$ 22,712 $ 12,578 $ 10,134

$ 4,500 $ 4,500 $ $ 4,500 $ 4,500 $

A%I ('A RRO LL \"O I,UNT:a.RY CO LiNCII_ O N AG ING: I",(

I,AKE PROVIDENCE~ LOUISIANA

S('III-I)UI,E O1." PROGRAM E/XPEND!TI'URES." - BUDGET V S A('IUAI- ('ON1 RACTS AND GRANTS I)RQV!__DED T_HRO_UGtt TH _E LQL

G O\] E RN O R'S.O FF!C E. QIV E I~DEi.B_I~'~2 _A_IT[T.A_J R S ~G QE/kj

FOR THE YEAR ENDED JUN E 30~ 2{}{}{}

pc{ }A ~Ac! 735} ] lallsl~'lS ( }ut [o

] ifle Ill B Supportive Scz\iccs ] ilia' Ill ('- 1 LR,npTcgale M eals I itle IIl {.'-2 1 lolne l)clivelcd M eals l itle Ill l) In I Mine Sel',ices

"Iota] l}('1 )A (Acl 7~5}

Bud,~et

3.363

4.229 3.725 462

21.779

SIANA

xC[tlll

Vari[itlcc - ]"a\ Olab]c

{I.Jnl'a \ orablc)

9.033 $ 2.746

4,330 (8,517} 3.725 462

AS I C.\RRO VOIA N IARY CO L/NUll. ON AGING IN(

I.A K E j'RQ~|I)ENCI:I~ I.OUISIANA

_S('I ]EI)I. I.F~ OF P_RIORITY SI]RVICES: PAR1 B - GRANt IpR.S[_!I~I}QR_TIVE SERVICES

OR 1lIE YfAR E N'D!~D JlJN'E~ 2_000

Assisted l'ransporlalion

Case M anagement 1 l~lll'q)olla I iol~ Inlorlnation and Assistance Outreach

} ]Olllcm aker

Chore "1 clephoning Visiting Adullil)aycare lleahh [)CI'~OII~I[ ('arc

I,egal (5% ): l,egal Assistance

Non-Priorit) Services

lotal lille III B-Supportive I~xpenditures

Less: Participant Contributions Other l,ocal ]'rinds Transfers In

Oiiginal Grant Award Net of Additional Stale l tomemaker and Transporlation Funds And "1 ransfers of Contract Allotments

8,003 1,553 9.494

2,015 485

23.572

21.118

31,550

44,690

8,505

8,1,745

(I,328)

53,744)

$ 29.673

% of OEA Grant

50.61%

0.00%

GEN ERA L t"IX F3) A SSET ACCOUNT GRO UP

VAST CA RRO IA. VOLUNTARY CO I.JNCII~ ON AG ING IN(7 I.AKI'I PRO VIDF, NC|:~ LO UISIAN A

X 13) A.SSIZ'I'S

SCI II(I)UI.I~ O F" G EN ERA l. FIX ED ASSH 'S

I.and, Building~ and hnprovcm ents Vehicles

O ffice Furniltae and Equipment

JUNE 30, 2000 AN [) 1999

Balance June 30, 1999 Additions Deletions

$ 69,548 99,793 24.222

Balance June 30, 2000

$ 190,634 $ $ 260,182 35,(100 64,793

1,052 25,274

JOTAI. GI;NERAI FJXFD ASS tiTS $ 193,563 $ 191,686 $ 35,000 $ 350,249

IN'V ES'IIM [:.N31 N GENI~RAL FJX[ED AS SF_T

Properly Acqt red Prior to .lul.'. 1, 1985 * $ 13,835 $

Propcrty Acquired Affer July 1. 1985 W ith Funds From : Tille III D In.-I Iome Services G eneral Fund

Title I11- C-1

Title III- C-2 Title III- B Supportive Services Title III-F Disease Prevention Senior O lym pic fund Raisers Senior Center

M iscellaneous ( irant Federal Grant In-Kind Donations

[OTAL IN V['S-IM EN'I" IN G F.N ERAL

657 15,668

55,840 33,167 22,959 5,464 136

12,422

4,426 28,000

989

90,634

526 526

7,000

28,000

$ 13,835

657 99,302 56,366 33,693 22,959 5,464

136 12,422

4,426

989

$ 193,563 $ 191,686 $ 35,000 $ 350,249

* Records reflecting sources from "~,hich assets were acquired were not maintained prior to Julyl, 1985

The $35,000 sho,a n in the deletions column is for a van that was not actually paid for by the Counc until Novembel 2000. It ~as a'~ailable for the Council to receive during prior year and was added inadverlantly. It will Ire added back to fixed assets for the year ended June 30, 2001.

25

()TILER SU PPI.EM EN TAI~ IN FORM A'I'ION G RAN T ACTIV ITY

AS1 (.'ARROI,I. VOI,UN I AI~Y.CO[/NCII ON A(II'NG IN(_'. LAKE PI~OVIDFNCE~ I,OUISIANA

scIII(DUI.I~ OF t-~XIq~NI)I] UI~!(S.()FA:I~I)I!RAL AW Af-~DS

Federal (~rants,'Pass lhrough

FOR TIlE YEAR ENI).!~!) .IL).NI'~ ~0, 2000

(]ranlor/Prot~.lal11 lille Programs P~assedTh[guglLGovernor's O f lice. of F]lderl~' A ffaiLsj Department ol" I ]ealth & Human Services - Adm inistration on Aging: Special Pro t~ralns for the Aging: Title III. Part l] - Supporlive Services and Senior ('enters

Title Ill. Parl C - Congregate M eals lille Ill. Part C - I lome Delivered M eals Title III, Part D - In I]ome Services Title III. F'arl F - Disease l'rcvention

Tolal l)eparlmcnt of I leahh and tluman Services Adm inistration on Aging

Department of Agriculture Food Dislributi,:m Program - Cash-in-I .ieu of Com m odities

IOTAL IEI)I;I;~A L AW ARI)S

Federal CFDA Num ber

Program or A~ ard Alllotlnl

93.044 S 93.045 93.045 93.046 93.043

43,752 26,603 13,938 976

1.551

Revenue R esj~ fi

_z e d Expenditures

$ 43,752 26,603 13,938 976

1.551

86,820 86.820 86.820

0.550 12,578 12.578 12.578

S 99,398 $ 99,398 $ 99,398

AS CAI~ROI.I, VOI.L)NTAI~.Y COUNCII~ ON A GI_NG, IN.(.~.

I.A KI5 I'P, OV I D[ZN_CJZ. [.O~!1S JAN A NO1 11 O F I'XPIZNI)I'I URES

O F FI::DI-~RA I~ A W A I~.DS

[.OR "lJ |ll YEAR ENDI~D JUNE 30, 2000

The Schedule of Expenditures of Federal Awards presents the activity of all federal axsard programs of die Council, The Council (lid no| pass through any of its federal awards lo a subrecipient during the year.

2. 13asisofAccounting

The Schedule of FZxpenditures of Federal Awards is presenled using the m odified accrual basis of aceonn',ing as contemplaled under generally accepted aecoun:ing principles and xqlich is the same basis of accounting used for presenting the general purpose financial stalenlcnls. "[he inform ation in this scbedule is presented in accordance w itb the

requirements oCOMB Circular A-133, Audits of States, Local Governments, atld Non-Profit (h'g4anizations. Therefore, some amounts presented in this schedule may differ from amounts presen|ed in, or used in the preparation of, lhe basic financial statements.

27

5!0il!ng Address: P. O . Box 2~74 \Vest M onroe, LA 712!:}~.2474

NDkJ'ISN

C AbIERON, I tINES & ItARTT (A P~ofcssional AccounnnR Col]rotation)

(k, rtified Public Accountants 104 Regent3' Place

W est M[onroc. Louisiana 71291

)EN I AUDITORS" REPOR1" ON C OM PJeJANCE AND ON INII-RN:

Phone (318) 323-1717 Fax (318) 3~2-8121

1. CO N ] RO L

OV[/R I:INANCIAL R EPQ R_JJNQ_BASED ON AN A t!.DJ.! Q [: NAN('ItM . S'I/~][!5.M_!~NT[5_['ERFORM ['D IN AC_C_ORDANCE W I'J.'/t.

GO VERA~ {ENJT A.L_;QIT ST>INIJ RDS

"1o The Board of Directors I'ast Carroll Vohmtary Cotm cil on Aging, Inc Lake Pro~ idence, l.ouisiana

W e have andited the general purpose financial slalem ents of the East Carroll Volunta/T Council on Aging, Inc., as of and for the year ended June 30, 2(100 and have isstled our report thereon dated November 8, 2000. W e conducted our audit in accordance w ith generally accepted audiling standards and the standards applicable to financial audits contained in Government Auditing Standards, isstled by the Com ptro]lc, General of the United States.

As part of obtaining reasonable assurance about ",~hether the East Carroll VoluntaW Council on Aging, lnc.'s general purpose financial statemenls are fiee of material m isstatement, we performed tests of its com pliance v, ilh certain provisions of law s, regulations, contracts and grants, noncom pliance v.ith which could ha~e a direcl 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, accordingl3, we do not express such an opinion. The results of our test disclosed one instance of noncompliance that is required to be reported under Government Auditing Slandards' which is described in the accompallying schedule of findings and questioned costs as item 00-1.

ntqr,).al.('onl~'ol.()'~'e! Financial Re portil3g

In planning and perform ing our audit, we considered the East Carroll Vohmtary Council on Aging, lne.'s internal control over financial reporting in order 1o determ ine our auditing procedures for the purpose of expressing oar opinkm on the general purpose financial statem ents and not 1o provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the intern al control over financial reporting thai m ighl be malerial ~eaknesses. A material ",~eakness is a condition in which the design or operation of one or more of the imerual control com ponents does not reduce to a relatively low level the risk that m isstatements in am otmts tha~ \',ould be m aterial in relation to l.be general purpose financial statemenls being audited may occur and not be detected ~ithin a timely period by em ployees in the normal course of perfonning their assigned fimctions. W e noted no matters involving the internal control over financial reporting and its operation thai ',~e consider to be m aterial weaknesses.

28

To [he I~;oatd of Direclors East Carroll Vohmlary Council on Aging, Ine Pa~e 1"~ o

This report is intended solely for tile Aft'airs and Ihc I,egislative Auditor and lhese specified parlics.

~ esl M onroe. I.otlisiana N o',cm bcr 8. 2000

inform ation of m anagem ent, the Governor's O ffice of Elderly s not intendcd lo be and should not bc used by anyonc othcr than

29

AS'I CARROI.I. VO!~IJN I A RY COI,)N.('II. ON A(5.1N()~ IN(" ~ 7! !E!2L~[ .[~.O ]! ! :IND! NQ 5. _A N !) QU I~ S!~! ~)~ ]:-1 ) CO.~ !7.";

OR TI Ik Y!iA. R ENI)LI) JUNE 30, 2000

lo tile Board o]" l)ircctors l-ast ('arroll Voluntary Council on Aging I.ake Providence. l,ouisiana

W e have audiled the general purpose financial statements of Ihe East Carroll Vohmlary Council on Aging. Inc. as of and for the year ended June 30, 2000, and have issued our report thereon dated November 8. 2000. W e conducted our audit in accordance with generally accepted auditing standards and the standm ds applicable to financial audits contained in Government Auditing & andards, issued by the Com plroHer General of the United States. O ur audit of the financial statem ents as of June 30, 2000, resuhed in an unqualified opinion.

Section I- Summa~3:ofAuditor'sRe~.w l~

a,. Report on Internal Control and Compliance M aterial to the Financial Statemenls

~)l,~.r!*~a I Control M aterial W eakness yes X no Reportable Conditions

_ __ yes X no

Cor~!plj,~ n cg Com pliance M aterial to Financial Statem ents_

X yes no

B. I'ederal A ~ards

nlernal Control M ateriaIW eakness yes _ X no Reportable Conditions yes X no

l'ype of O pinion on Com pliance Unqualified "

or Major Programs (No Major Programs) Disclaimer_ Qualified Adverse

Are their findings required to be reported in accordance ~ ith Circular A-133. Section .510 (a)? NO

C. Identification of Major Programs: N/A

CFDA Number(s) Name of Federal l'rogram (or cluster)

)ollar threshold used 1o distinguish between Type A and Type B Program s. N/A

s lhe auditee a "low-risk" auditee, as defined by O M B Circular A-133? N/A

AS'I CA RRO SC I II'DU I J, O F

FO I~, 1111

VO I,UN 1A RY CO UNC NDINC]S AN D QUES'Jj

Y I'A R EN I)ED JUN I530

Seclion II- Fiuancial Statcm en! Findings

00-1 .B~ .td~ !]

ON AG IN(i, IN( ONEI) (2051S 2000

('ondition: During, tile audit of East Carroll Voluntary Council oll Aging, Inc. it was noled that tile alnount budgeted for building renovations was budgeled in the Office of Elderly Affairs funds and not in the general fund where the renovations were actually paid.

'l'llc Office of Elderl) Affairs and the Louisiana state budgeting law requires accurate budgeting for all funds.

Ef|~ct: By not having alnounts budgeted in lhe proper fimds, this could c~use overspending in [unds x~llere it is not allowed by O EA. A lso, by transferring the am ounts back to the ~eneral fund, this caused the budgel and financial statem ents subm itted to O EA at year-end Io be m isstated.

Recon) lnellgtation: I'he Council should take care to properly budget revenues and expenditures in their proper funds. The Council should adjust its ),ear end financial statements and June 30, 2000 budget and restlbm it them to O EA .

The Council has experienced turnover in tile bookkeeping function during tile 5,car, but has hired an outside certified public accountant to help them w ith their record keeping and budgeting. The Council feels lbal this problem should not occur in future years.

Section III- }:ederal Award Findinas and Ouestion Costs-N/A

AS] {'ARROI.I, VO!,~!N-I AP, Y ('OUN_C ON AGING, IN(: S(2"ltH )t!]:]i OF PRIQR.Y]i,~R FINI)INGS OR TI II::y liAl~_ !~:Nl)lil) J UN ~o~ 2ooo

Seclion I- !n!c!!~:d ('o!!!ro! a!!d Conff,!ia!Lce. Mal~[ial to th~.!'i~!O!lci~l S!a!emc~l~

No findings were reported under this section

Seclion II- ]nleJLnal ('qn!!gJ and Con~'~lia!Lce Material to Federal p,~,ar_ds

This seclion is not applicable for this enlity

Seclion III- M a i!ag~'311 e!ll [,etler

No m anagelncnt letter was issued

32

AST (~ARROIJ. VOI.UNTA.I~,.Y ~{'OUNCI[< ON AGING, IN( M AN AG I-M I~NJ "S ('O I~,R[~C I'IV I~ AC rlON PlAN

OR "l'l!J~; VI.AR I;.NJ2H )JUNI~ )0, 2000

Section l- InJ,~rnal Con!rQI aij (~gjl)j~lisnce K4alD~ria

00- I lll._ jcJget__s.s

aj;~cial Slatcincl3t~

I,tecqnmlendatioll: The Council should take care to properly budget revenues and expenditures in their proper funds.

/[~ctlon Talse/~: The Council had hired an outside eerlificd public accountant to perform a bool& eeping filnctions including budgeling.

Section II- !a~iernal ([gj)h'ol and CoJ~jp ance_M atcrittl !o Federal Aw_aLds_

l'his section is not applicable for thls entity

Section lib M a!ia~ nler~t |A lle_ r

N o illanagenlell[ letter ~ras isstied