NOTICE OF MEETING Notice is hereby given that the CMCA Head Start Policy Council will conduct its next regular meeting on Thursday, August 19, 2010 at Central Missouri Community Action Central Office, Large Conference Room, at 807‐B North Providence Road, Columbia, MO 65203.
__________________________________________________________________________________________
TENTATIVE AGENDA
COMMITTEE MEETINGS (6:00 pm – 6:30 pm) I. II. III.
Grants/Budget By‐Laws Personnel & Community Complaints POLICY COUNCIL MEETING (6:30 pm or immediately following the Committee Meetings)
I. II.
III. IV.
V. VI. VII.
VIII. IX.
Call to Order A. Seating of New Members and Roll Call Action Items A. Approval of August Agenda B. Approval of July Policy Council Minutes C. Human Resources Report D. Budget Report 1. CMCA Audit 2009 2. Conflict of Interest Policy E. Quality Assurance, Enrollment and Attendance Reports Director’s Report Program Instruction (PI) and Information Memorandum (IM)—what’s new? A. IM: Head Start and Child Welfare Partnerships B. IM: Maternal, Infant, and Early Childhood Home Visiting Program Report From Sites Old Business A. Ratify Head Start/Body Start Grant New Business A. Approve Kansas City Royals Charity Grant B. Review of Annual Self Assessment C. Approve Enhancement Plan Business from the Floor Adjournment
CMCA is committed to equal opportunity. If you are disabled and need an accommodation such as an interpreter for the hearing‐ impaired, please contact our office. A three‐day notice is required for scheduling. Representatives of the news media may obtain copies of this notice by contacting: Nicole Meyer CMCA, 807B N. Providence Road, Columbia, MO 65203 Phone: (573) 443‐8706 ext. 237, TTY: (800) 735‐2966
CONFIDENTIAL PERSONNEL REPORT TO THE HEAD START POLICY COUNCIL 08-11-10 CMCA Head Start and Early Head Start New Hires for 07-08-10 to Accepted Date SITE Audrain Callaway Moniteau Cole
HIRE DATE 07/13/2010 07/19/2010 08/04/2010 08/17/2010
JOB TITLE CFDA Teacher Aide CFDA Teacher Aide
STATUS RFT TEMP As Needed RPT
Degree
BS Business Admin
There were no CMCA Head Start and Early Head Start Terminations for 07/08/10 to 08/11/10. Note: “Annual” positions are defined as positions expected to be active for approximately 9 months of each calendar year. “Regular” positions are defined as positions expected to be active for approximately 12 months of each calendar year. FT = Full-Time. PT = Part Time.
CMCA EMPLOYMENT OPPORTUNITIES UPDATED 08/11/2010 Position Open Area Hrs/Wk Type Ann/Reg App Deadline Weatherization Final Inspector Boone County 40 In-House/Public Regular August 12, 2010 Boone County 40 In-House/Public Regular August 17, 2010 CFC- Administrative Assistant/Data Specialist Client Services Coordinator Boone County 40 In-House/Public Regular August 19, 2010 CFC- Training Coordinator Boone County 40 In-House/Public Regular August 23, 2010 Child & Family Development Advocate Cole County 40 In-House/Public Regular Until Filled Substitute Teacher 8 County Service Area As Needed Temp In-House/Public n/a Until Filled To apply for a position, mail your application to CMCA, Attn: HR, 807-B N. Providence, Columbia, MO 65203, fax 573-875-2689 or email to HRAssistant@ShowMeAction.org. Applications must be filled out completely. Applications must be turned in by the closing date in order to be considered for a specific position. If sent by mail, applications are accepted only if the postmark on the envelope meets the above guidelines. Click on the position title to see the job description. Applications can be printed off from our employment link. When applying for a position, please specify the title and location of the position.
CENTRAL MISSOURI COMMUNITY ACTION HEAD START Policy Council Meeting July 15, 2010 Policy Council Members Present Mick Beyers Cassandra Wren Kristal Charles Lisa Thomeczek
Chrisma Edward Jamie Leeling Debby Mehmert Tamara Sutton
Policy Council Members Absent Heather Early
Deann Gould
Staff Present at Policy Council Meeting Beth Vossler Mernell King Shannon Schmid Others Present
COMMITTEE MEETINGS
I.
PERSONNEL & COMMUNITY COMPLAINTS A. Grants/Budget—Shannon Schmid 1. Head Start a. The budget year ended in April. We are 99% sure that we have received all the In‐ kind needed. b. In August, Policy Council will receive the final April budget report. c. We spent $182,624 in June. Over the first two months of the new budget year, we have spent $495,879. We are under spent by $33,162. This report was due rather early, so there will be more money coming out of June’s budget. d. The total budget will also increase. Finance has been focusing on completing the budget from the last year. e. We have started to gather In‐kind. We have received $35,886. 2. Early Head Start a. We have spent $36,363 in June and overall, for two months, we have spent $71,320. We are overspent by $5,243 which you can see under PA 72 Personnel. We have hired substitutes over the summer. We will receive extra money from the COLA budget that will be added to this line item.
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3. I Can a. We have been significantly overspent throughout the budget year. Most of the budget is spent up front under Contractual. b. The budget year ends in September. We spent $8,995 in June. We are overspent, over 9 months, by $47,225. This is approximately $20,000 less than we were overspent last month. The overspent column will continue to decrease. c. There is $7,000 left in the budget that will be used for evaluations. 4. Healthy Marriage a. The budget year ends in September. We spent $20,808 in June and, over 9 months, we have spent $301,277. We are under spent by $61,236. b. We are discussing moving some money around to allow for salary increases. This may allow us to hire another employee to work with our Healthy Marriage employees. 5. Early Head Start Expansion a. Under Account Code PA 96, you will see a credit of $441 in the first column. The credit comes from a refund that we received. b. The budget year began in November and will end in October. In June, we spent $185,927. Over 8 months, we are under spent by $301, 938. PA 97 shows to be under spent because of the late start which reflects under Personnel. The majority of the money will be spent, but we are waiting on bills for equipment, site preps, playgrounds, and renovations. c. We will possibly be moving money around in the line items. 6. Head Start Expansion a. The budget year began in October and will end in September. Overall, we have spent $237 under PA 91. We will spend the rest for Pre‐service trainings in the fall. We have spent $105,864 under PA 92. Between both accounts, we are under spent by $7,085. b. We are beginning to receive In‐kind. We received $3,436. A question was asked concerning calculating In‐kind for Home‐Based Early Head Start. We are not counting Home‐Based because it would be too difficult to calculate. Many different factors would have to be assessed. Individualization goals do count towards In‐kind. This is when the parents spend 15 minutes working with their child outside the classroom. 7. Quality Improvement/ARRA a. Under Head Start (PA 122), we have spent over 12 months $179,383. We are under spent by $17,641 which you can see the bulk of that under Contractual. This will be spent by Interpretive Services and Mental Health. b. Under EHS (PA 172), we have spent $15,704 over 12 months. We are under spent by $12,818 which you can see under Other. This money will be spent for trainings that will be coming up very soon. c. In‐kind was waived for the grant. 8. Early Head Start‐State a. The budget year ended in June, so this is a preliminary report. The final report will be given at the next meeting in August.
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b. It looks like we have $41,112 left to spend, but this has been spent. We had not received the invoices for our big purchases (i.e. site preps, supplies, etc.) in time for this report. c. In‐kind has also been received. B. Personnel and Community Complaints 1. Confidential Personnel Report a. There were no terminations and there were three hires. b. We also have three new hires that need approval. 1) Howard needs a temporary hire to cover for an employee on maternity leave. 2) Boone and Cole have two CFDA’s for Head Start. Both have degrees in a related field. 2. Employment Opportunities a. Job opening change on a daily basis. Always check our website (www.showmeaction.org) or call our office to find out about job openings. b. We do have one more new hire that will need approval. This is for a CFDA position in Moniteau. The potential employee has experience and has been with PAT and has substituted at the Moniteau School District. Her background is clear.
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POLICY COUNCIL MEETING I.
Call to Order—6:40 p.m. A.
Seating of New Members and Roll Call 1.
II.
No new members.
Action Items A.
Approval of July Agenda 1. Kristal Charles moved to approve the July Agenda. Cassandra Wren seconded the motion. The motion carried.
B.
Approval of June Policy Council Minutes 1. Kristal Charles moved to approve the June Policy Council Minutes. Debby Mehmert seconded the motion. The motion carried.
C.
Human Resources Report 1. Kristal Charles moved to approve the three new hires and Confidential Personnel Report. Debby Mehmert seconded the motion. The motion carried. 2. Cassandra Wren moved to approve the new hire for Moniteau. Kristal Charles seconded the motion. The motion carried.
D.
Budget Report 1. Jamie Leeling questioned the Shop Anatomical expense on the credit card report. This was a life‐size display for trainings. 2.
Allen’s Flowers was for those who took the CCap and passed.
3.
The Lead Check expenditure was done by Weatherization.
4. Kristal Charles moved to approve the Budget Reports and the Credit Card Report. Debby Mehmert seconded the motion. The motion carried. E.
Quality Assurance, Enrollment, and Attendance Reports 1.
Quality Assurance a) The percentages for the Performance Indicators for Head Start are increasing. Children up to date on health care (01) is at 76.53% which doesn’t count Full Year classrooms. Once a child is terminated for the year the percentage will increase. Next month’s report will be close to the correct percentages.
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Number 02 (children needing medical treatment) is at 1.84%. Number 03 (children receiving treatment) is at 66.66%. Number 04 (children completing dental exams) is at 65.57%. This is 65.57% of last year’s PIR (Program Information Report). Number 05 (Children needing treatment) is 20.52% of the 65.57% that need dental exams. These are children that need a follow up appointment. From the 20.52%, there is 31.40% of children who are receiving treatment (number 06). 92.80% of children have up‐to‐date immunizations (number 07). 98.59% of children enrolled have insurance of some type (number 08). Pneumococcal (Prevnar) is now required. 83.7% of teachers have degrees. The requirement is 50% of teachers, nationwide, must have ECE or related degree. b) For Early Head Start the percentages are still low because the EHS classrooms are Full Year. Numbers 02 and 03 are at zero. Numbers 04, 05, and 06 are not applicable because infants and toddlers are not required to receive dental exams. 65% of EHS children have up‐to‐date immunizations (07). 73.33% of children enrolled have insurance of some type (08). 51.4% of teachers have ECE or related degree (09). The percentage has decreased because of the hiring of so many new staff members and, some of which, do not have the required education. 2.
Early Head Start Enrollment a)
There are no concerns with enrollment.
b) The funded enrollment (FE) is at 190 for Infants and Toddlers. We had 188 enrolled on the last day with 93 on the waitlist. We have 8 with a disability. c) The funded enrollment (FE) for Prenatal Families is 14. On the last day, we had 21 enrolled and 3 on the waitlist. 3.
Head Start Enrollment a) The funded enrollment is 552. We had 187 enrolled on the last day. The low number is because of the sites that close down for the summer. We are enrolled at 100.54% which is great! We have 326 on the waitlist. b) Mernell King suggested having a separate column for summer enrollment, so the numbers are more accurate. Right now the zeros are counting against our enrollment percentage. c)
4.
Jamie Leeling suggested centering the numbers in each column.
Attendance a) The ADA (Average Daily Attendance) is at 84.89%. The sites that are “NA” are sites that are not up and running (i.e. Community Early Learning) or are not center based (i.e. Pregnant Moms).
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5. Kristal Charles moved to approve the Quality Assurance, Enrollment, and Attendance Reports. Cassandra Wren seconded the motion. The motion carried. III.
Director’s Report A. Mernell King wanted to congratulate Wendi Matlick on attending a credentialing program in San Antonio, TX. B. Mernell and Trisha just returned from the NAACP National Conference in Kansas City where they ran a booth with Johnson & Johnson. They will also be attending the Urban League National Conference in Washington, D.C. These conferences allow us to share the work of I Can. Mernell King will be working with Dr. Ariella Herman, Research Director of HCI at UCLA, at the US Department of Education Reading Institute National Conference on July 20th. C. MHSA has released a report that shows that our Head Start is in line with other programs across the state concerning wages and benefits. D. The T/TA (Training and Technical Assistance) system is changing beginning July 31, 2010. The Office of Head Start wants us to provide more direct training. We are submitting a grant to develop a mentorcoach program. E. CFC has entered its 4th quarter of the program year. The staff will be attending the Smart Marriage Conference in Orlando, FL. Next month, August 14th, we will have a 1 day booster for existing participants featuring Love & Logic. F. The next Fathers first event will be held in August and will involve an Arts in the Park Ice Cream Social. We were able to send some staff to the Advanced Home Visitation Training in June. G. On June 24th we had two open houses/ribbon cutting ceremonies to honor the beginning of service to more infants and toddlers: Community Early Learning and JC Daycare. H. We are excited to be able to hold many trainings for our staff. Preservice training will begin the first week of August. High Scope Curriculum training will begin, as well as Partnership for a Healthy Baby curriculum. I. We have a partnership with Columbia Housing Authority to help assist some families at Bear Creek and Tiger Paws with copayment. We will match $1 to $10 for a max of $1000. We are also going to open a classroom next to Tiger Paws through our partnership with CHA.
IV.
Program Instruction (PI) and Information Memorandum (IM) A.
IM: Strengthening Head Start and Ensuring Accountability 1.
V.
Follow‐up to the issue of Head Start staff not doing applications correctly.
Report from Sites
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VI.
Old Business A.
Ratify MentorCoach Grant 1. This is a 17 month grant. We are requesting $225,000. This grant is top heavy on personnel. 2. We will have coaches going into the classroom to provide training, classroom strategies, and so on. 3. Lisa Thomeczek moved to approve the ratification of the Mentor‐Coach Grant. Chrisma Edward seconded the motion. The motion carried.
VII.
New Business A.
Head Start Body Start Grant 1. This grant is aimed at physical activity for $5,000. We will be replacing pea gravel at Cole East with mulch. We’re hoping to hear in August/September if we were awarded the grant.
2.
Kristal Charles moved to approve the Head Start Body Start Grant. Cassandra Wren seconded the motion. The motion carried. VIII.
Business from Floor
IX.
Adjournment—7:58 p.m. A. Tamara Sutton moved to approve adjournment. Kristal Charles seconded the motion. The motion carried and the meeting adjourned.
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Central Missouri Community Action EARLY HEAD START FINAL Summary Budget Comparison From 4/1/2010 Through 4/30/2010
Account Code
Account Title
Spent this Month
Spent Overall
CAN Spend for 12
Under or (Over)
Total Budget for 12
Under or (Over)
Months
Spent for 12 Months
Months
Total Budget
EARLYHS 70 130 160 200
EARLY HEAD START EARLY HEAD START T&TA Travel Supplies Other
0.00 0.00 0.00
2,198.00 7.88 7,177.12
5,485.00 50.00 3,848.00
Total 70
EARLY HEAD START T&TA
0.00
9,383.00
9,383.00
249.45 59.66 3,582.13 0.00 0.00 19.12
2,750.37 698.14 41,876.21 0.00 12.37 164.27
2,527.25 606.10 42,971.00 353.00 185.00 211.00
3,910.36
45,501.36
46,853.35
1,351.99
46,853.35
1,351.99
18,319.34 6,061.38 0.00 2,067.49 21,389.00 334.48 2,829.30
210,328.84 77,548.65 31.59 14,153.42 21,389.00 2,493.93 36,911.21
211,860.75 75,355.90 2,912.00 18,707.00 21,569.00 1,400.00 29,700.00
1,531.91 (2,192.75) 2,880.41 4,553.58 180.00 (1,093.93) (7,211.21)
211,860.75 75,355.90 2,912.00 18,707.00 21,569.00 1,400.00 29,700.00
1,531.91 (2,192.75) 2,880.41 4,553.58 180.00 (1,093.93) (7,211.21)
EARLY HEAD START PROGRAM
51,000.99
362,856.64
361,504.65
(1,351.99)
361,504.65
(1,351.99)
GRAND TOTAL
54,911.35
417,741.00
417,741.00
71 100 110 120 130 160 200 Total 71 72 100 110 130 160 170 180 200 Total 72
EARLY HEAD START ADMINISTRATION Personnel Fringe Benefits In-Direct Travel Supplies Other EARLY HEAD START ADMINISTRATION EARLY HEAD START PROGRAM Personnel Fringe Benefits Travel Supplies Equipment Contractual Other
In-Kind Additional EHS In-Kind needed through April 2010:
15,621.61 $
80,542.37
3,287.00 42.12 (3,329.12) 0.00
(223.12) (92.04) 1,094.79 353.00 172.63 46.73
0.00
5,485.00 50.00 3,848.00 9,383.00
2,527.25 606.10 42,971.00 353.00 185.00 211.00
417,741.00 96,172.00
3,287.00 42.12 (3,329.12) 0.00
(223.12) (92.04) 1,094.79 353.00 172.63 46.73
0.00
Central Missouri Community Action HEAD START FINAL Summary Budget Comparison From 4/1/2010 Through 4/30/2010 Account Code
Account Title
Spent this Month
Spent Overall
CAN Spend for 12
Under or (Over)
Total Budget for 12
Under or (Over)
Months
Spent for 12 Months
Months
Total Budget
HS FY00 20 130 160 180 200
HEAD START HEAD START - T & TA Travel Supplies Contractual Other
37.23 0.88 0.00 241.19
20,382.22 1,527.17 180.00 29,856.61
Total 20
HEAD START - T & TA
279.30
51,946.00
51,946.00
11,805.64 3,632.50 32,872.70 0.00 0.00 566.58
133,769.85 39,204.37 368,937.54 821.45 567.10 8,474.11
131,269.42 36,541.43 389,298.13 677.00 4,414.00 12,051.00
48,877.42
551,774.42
159,710.47 58,695.50 1,306.72 13,689.16 40,646.99 9,167.72 56,547.98
1,781,357.38 629,886.12 16,502.97 167,414.11 181,880.99 23,064.39 566,369.62
339,764.54
3,366,475.58
21 100 110 120 130 160 200 Total 21 22 100 110 130 160 170 180 200 Total 22
HEAD START ADMINISTRATION Personnel Fringe Benefits In-Direct Travel Supplies Other HEAD START ADMINISTRATION HEAD START - PROGRAM Personnel Fringe Benefits Travel Supplies Equipment Contractual Other HEAD START - PROGRAM
19,641.00 386.00 0.00 31,919.00
1,829,922.04 632,661.98 2,036.00 145,820.00 152,752.00 21,632.00 536,255.00
48,564.66 2,775.86 (14,466.97) (21,594.11) (29,128.99) (1,432.39) (30,114.62)
1,829,922.04 632,661.98 2,036.00 145,820.00 152,752.00 21,632.00 536,255.00
48,564.66 2,775.86 (14,466.97) (21,594.11) (29,128.99) (1,432.39) (30,114.62)
3,321,079.02
Total 24S
HEAD START - HEALTHY SMILES
22,427.14
43,750.00
43,750.00
411,348.40
4,013,946.00
3,991,026.00
$
(80,661.02)
(2,500.43) (2,662.94) 20,360.59 (144.45) 3,846.90 3,576.89 22,476.56
3,271.26 870.60 600.28 16,759.99 201.80 22,046.07
Additional Head Start In-Kind needed through April 2010:
131,269.42 36,541.43 389,298.13 677.00 4,414.00 12,051.00
0.00
574,250.98
0.00 0.00 0.00 12,804.71 0.00 9,622.43
1,006,131.02
(2,500.43) (2,662.94) 20,360.59 (144.45) 3,846.90 3,576.89
51,946.00
(741.22) (1,141.17) (180.00) 2,062.39
22,476.56
HEAD START - HEALTHY SMILES Personnel Fringe Benefits In-Direct Supplies Contractual Other
In-Kind
0.00
19,641.00 386.00 0.00 31,919.00
574,250.98
24S 100 110 120 160 180 200
GRAND TOTAL
(741.22) (1,141.17) (180.00) 2,062.39
4,548.54 1,173.59 846.87 5,031.00 2,000.00 30,150.00
(45,396.56)
1,277.28 302.99 246.59 (11,728.99) 1,798.20 8,103.93 0.00 (22,920.00)
3,321,079.02
4,548.54 1,173.59 846.87 5,031.00 2,000.00 30,150.00
(45,396.56)
1,277.28 302.99 246.59 (11,728.99) 1,798.20 8,103.93
43,750.00
0.00
3,991,026.00
(22,920.00)
925,470.00
Central Missouri Community Action EARLY HEAD START Summary Budget Comparison From 7/1/2010 Through 7/31/2010
Account Code
Account Title
Spent this Month
Spent Overall
CAN Spend for 3
Under or (Over)
Total Budget for 12
Under or (Over)
Months
Spent for 3 Months
Months
Total Budget
EARLYHS 70 130 160 200
EARLY HEAD START EARLY HEAD START T&TA Travel Supplies Other
423.88 0.00 2,053.33
423.88 0.00 2,078.53
1,547.01 163.50 707.01
1,123.13 163.50 (1,371.52)
6,188.00 654.00 2,828.00
Total 70
EARLY HEAD START T&TA
2,477.21
2,502.41
2,417.52
(84.89)
9,670.00
7,167.59
263.31 63.57 3,337.30 0.00 0.00 62.31
789.30 190.65 10,656.93 0.00 0.00 205.14
804.99 201.24 10,357.68 271.26 29.76 81.51
15.69 10.59 (299.25) 271.26 29.76 (123.63)
3,220.00 805.00 41,431.00 1,085.00 119.00 326.00
2,430.70 614.35 30,774.07 1,085.00 119.00 120.86
3,726.49
11,842.02
11,746.44
(95.58)
46,986.00
35,143.98
17,469.93 6,041.13 0.00 843.25 0.00 3,733.17
54,752.39 20,388.61 0.00 3,122.92 0.00 11,194.33
52,126.95 20,850.00 445.74 3,398.49 263.73 9,303.99
(2,625.44) 461.39 445.74 275.57 263.73 (1,890.34)
208,508.00 83,400.00 1,783.00 13,594.00 1,055.00 37,216.00
153,755.61 63,011.39 1,783.00 10,471.08 1,055.00 26,021.67
EARLY HEAD START PROGRAM
28,087.48
89,458.25
86,388.90
(3,069.35)
345,556.00
256,097.75
GRAND TOTAL
34,291.18
103,802.68
100,552.86
(3,249.82)
402,212.00
298,409.32
71 100 110 120 130 160 200 Total 71 72 100 110 130 160 180 200 Total 72
EARLY HEAD START ADMINISTRATION Personnel Fringe Benefits In-Direct Travel Supplies Other EARLY HEAD START ADMINISTRATION EARLY HEAD START PROGRAM Personnel Fringe Benefits Travel Supplies Contractual Other
In-Kind Additional EHS In-Kind needed through July 2010:
1,184.09 $
24,766.58
100,553.25
5,764.12 654.00 749.47
Central Missouri Community Action HEAD START Summary Budget Comparison From 7/1/2010 Through 7/31/2010 Account Account Title
Code
Spent this Month
Spent Overall
CAN Spend for 3
Under or (Over)
Total Budget for 12
Under or (Over)
Months
Spent for 3 Months
Months
Total Budget
HS FY00 20 130 160 200
HEAD START HEAD START - T & TA Travel Supplies Other
1,149.49 1,000.00 2,968.34
10,389.09 1,000.00 4,190.79
Total 20
HEAD START - T & TA
5,117.83
15,579.88
9,440.77 2,371.93 16,493.70 0.60 300.92
18,480.38 4,863.61 62,295.37 0.60 1,033.28
28,607.92
86,673.24
79,458.96 26,540.52 313.10 10,778.62 0.00 0.00 34,861.20
322,789.55 98,833.40 1,563.25 21,215.11 6,150.00 630.00 112,948.01
HEAD START - PROGRAM
151,952.40
564,129.32
636,132.34
72,003.02
3,252,442.00
GRAND TOTAL
185,678.15
666,382.44
755,723.76
89,341.32
3,829,129.00
21 100 110 120 160 200 Total 21 22 100 110 130 160 170 180 200 Total 22
HEAD START ADMINISTRATION Personnel Fringe Benefits In-Direct Supplies Other HEAD START ADMINISTRATION HEAD START - PROGRAM Personnel Fringe Benefits Travel Supplies Equipment Contractual Other
39,299.79
In-Kind Additional Head Start In-Kind needed through July 2010:
$
127,295.82
3,316.50 486.75 7,799.49 11,602.74
28,806.36 7,761.06 68,239.52 1,011.75 2,169.99 107,988.68
324,666.51 126,191.05 426.00 32,150.25 3,750.00 3,486.24 145,462.29
(7,072.59) (513.25) 3,608.70
13,266.00 1,947.00 31,198.00
2,876.91 947.00 27,007.21
(3,977.14)
46,411.00
30,831.12
10,325.98 2,897.45 5,944.15 1,011.15 1,136.71
115,226.00 30,354.00 371,969.00 4,047.00 8,680.00
96,745.62 25,490.39 309,673.63 4,046.40 7,646.72
21,315.44
530,276.00
443,602.76
1,876.96 27,357.65 (1,137.25) 10,935.14 (2,400.00) 2,856.24 32,514.28
1,802,687.00 708,656.00 1,704.00 128,601.00 15,000.00 13,945.00 581,849.00
1,479,897.45 609,822.60 140.75 107,385.89 8,850.00 13,315.00 468,900.99
957,282.25
2,688,312.68 3,162,746.56
Central Missouri Community Action EHS-EXP Summary Budget Comparison From 07/01/2010 Through 07/31/2010 Account Code 96
Account Title
Spent this Month
Spent Overall
CAN Spend for 9
Under or (Over)
Total Budget for 11
Under or (Over)
Months
Spent for 9 Months
Months
Total Budget
100 110 120 130 160 200
EHS EXP - T & TA Personnel Fringe Benefits In-Direct Travel Supplies Other
0.00 0.00 0.00 0.00 67.97 16,181.73
42,745.29 11,846.23 7,642.81 12,504.87 1,555.19 59,801.46
Total 96
EHS EXP - T & TA
16,249.70
136,095.85
97 100 110 120 130 160 170 180 200
EHS EXP - PROGRAM Personnel Fringe Benefits In-Direct Travel Supplies Equipment Contractual Other
60,606.67 18,611.03 11,090.49 1,833.31 1,592.84 34,940.00 42,464.40 2,071.50
334,698.30 110,821.05 62,372.71 4,287.58 172,975.62 156,557.00 67,702.76 157,124.24
Total 97
EHS EXP - PROGRAM
173,210.24
1,066,539.26
1,224,885.02
158,345.76
1,544,615.00
GRAND TOTAL
189,459.94
1,202,635.11
1,353,057.82
150,422.71
1,688,040.00
IN-KIND REQUIREMENTS WAIVED
46,926.00 4,936.00 7,676.00 2,053.62 1,263.26 65,317.92 128,172.80
441,860.42 169,528.11 90,485.27 6,254.19 184,980.24 122,727.24 128,650.93 80,398.62
4,180.71 (6,910.23) 33.19 (10,451.25) (291.93) 5,516.46 (7,923.05)
107,162.12 58,707.06 28,112.56 1,966.61 12,004.62 (33,829.76) 60,948.17 (76,725.62)
46,926.00 4,936.00 7,676.00 2,510.00 1,544.00 79,833.00 143,425.00
569,920.00 218,738.00 116,721.00 7,644.00 226,087.00 150,000.00 157,240.00 98,265.00
4,180.71 (6,910.23) 33.19 (9,994.87) (11.19) 20,031.54 7,329.15
235,221.70 107,916.95 54,348.29 3,356.42 53,111.38 (6,557.00) 89,537.24 (58,859.24) 478,075.74 485,404.89
Central Missouri Community Action HS EXP Summary Budget Comparison From 7/1/2010 Through 7/31/2010 Account Account Title
Code
Spent this Month
Spent Overall
CAN Spend for 10
Under or (Over)
Total Budget for 12
Under or (Over)
Months
Spent for 10 Months
Months
Total Budget
HS EXP 91 130 160 200
HEAD START EXPANSION HS EXPANSION - T & TA Travel Supplies Other
0.00 0.00 0.00
140.00 92.90 4.71
Total 20
HEAD START - T & TA
0.00
237.61
2,248.39 693.68 411.89 0.00 37.09 0.00 125.62
48,487.21 15,817.16 9,002.61 326.19 26,429.13 12,880.00 2,327.52
HS EXPANSION
3,516.67
115,269.82
114,514.96
GRAND TOTAL
3,516.67
115,507.43
116,926.66
92 100 110 120 130 160 180 200 Total 92
HS EXPANSION Personnel Fringe Benefits In-Direct Travel Supplies Contractual Other
3,436.00
In-Kind Additional Head Start In-Kind needed through July 2010:
$
17,648.73
578.30 41.70 1,791.70
438.30 (51.20) 1,786.99
694.00 50.00 2,150.00
554.00 (42.90) 2,145.29
2,411.70
2,174.09
2,894.00
2,656.39
49,425.42 19,853.71 10,253.23 0.00 22,600.00 10,583.30 1,799.30
938.21 4,036.55 1,250.62 (326.19) (3,829.13) (2,296.70) (528.22)
63,422.00 26,035.00 13,239.00 0.00 27,120.00 12,700.00 2,159.00
14,934.79 10,217.84 4,236.39 (326.19) 690.87 (180.00) (168.52)
(754.86) 1,419.23
144,675.00
29,405.18
147,569.00
32,061.57
26,937.00
Central Missouri Community Action HEALTHY MARRIAGE Summary Budget Comparison From 7/1/2010 Through 7/31/2010 Account Code 88
Account Title
Spent this Month
Spent Overall
CAN Spend for 10
Under or (Over)
Total Budget for 12
Under or (Over)
Months
Spent for 10 Months
Months
Total Budget
100 110 120 130 160 180 200
HEALTHY MARRIAGE - PROGRAM Personnel Fringe Benefits In-Direct Travel Supplies Contractual Other
8,802.00 2,506.22 1,583.16 829.00 2,583.86 0.00 7,314.77
140,791.82 41,870.31 25,511.06 12,088.41 9,320.00 15,519.08 97,984.93
Total 88
HEALTHY MARRIAGE - PROGRAM
23,619.01
343,085.61
402,793.40
59,707.79
483,352.00
GRAND TOTAL
23,619.01
343,085.61
402,793.40
59,707.79
483,352.00
71,602.06
In-Kind Additional Healthy Marriage In-Kind needed through July 2010:
$
14,169.34
167,368.30 47,668.40 31,825.00 9,286.70 15,838.40 11,178.30 119,628.30
26,576.48 5,798.09 6,313.94 (2,801.71) 6,518.40 (4,340.78) 21,643.37
200,842.00 57,202.00 38,190.00 11,144.00 19,006.00 13,414.00 143,554.00
120,838.00
60,050.18 15,331.69 12,678.94 (944.41) 9,686.00 (2,105.08) 45,569.07 140,266.39
140,266.39
Central Missouri Community Action I CAN Summary Budget Comparison From 7/1/2010 Through 7/31/2010 Account Code 89 100 110 120 130 160 180 200 Total 89
Account Title
Spent this Month
I CAN - PROGRAM Personnel Fringe Benefits In-Direct Travel Supplies Contractual Other
Spent Overall
CAN Spend for 10
Under or (Over)
Total Budget for 12
Under or (Over)
Months
Spent for 10 Months
Months
Total Budget
4,692.26 1,217.08 827.30 2,244.73 241.67 0.00 520.20
45,449.79 12,525.28 8,116.51 59,286.21 20,744.16 90,668.00 74,960.80
46,825.90 12,226.80 8,739.20 53,750.10 21,497.50 83,619.20 57,500.00
1,376.11 (298.48) 622.69 (5,536.11) 753.34 (7,048.80) (17,460.80)
I CAN - PROGRAM
9,743.24
311,750.75
284,158.70
(27,592.05)
340,990.00
GRAND TOTAL
9,743.24
311,750.75
284,158.70
(27,592.05)
340,990.00
51,079.20
In-Kind Additional I CAN In-Kind needed through July 2010:
$
26,858.49
56,191.00 14,672.00 10,487.00 64,500.00 25,797.00 100,343.00 69,000.00
85,248.00
10,741.21 2,146.72 2,370.49 5,213.79 5,052.84 9,675.00 (5,960.80) 29,239.25
29,239.25
Central Missouri Community Action EHS STATE Summary Budget Comparison From 7/1/2010 Through 7/31/2010
Account Code
Account Title
Spent this Month
Spent Overall
CAN Spend for 1
Under or (Over)
Total Budget for 12
Under or (Over)
Month
Spent for 12 Months
Months
Total Budget
EHS-ST 105 100 110 120 130 160 180 200
EHS STATE EHS STATE Personnel Fringe Benefits In-Direct Travel Supplies Contractual Other
6,546.22 2,208.53 1,225.67 9.07 974.92 18,324.80 694.59
6,546.22 2,208.53 1,225.67 9.07 974.92 18,324.80 694.59
7,405.51 2,762.25 1,423.50 189.33 1,166.25 17,276.25 1,818.66
859.29 553.72 197.83 180.26 191.33 (1,048.55) 1,124.07
88,866.00 33,147.00 17,082.00 2,272.00 13,995.00 207,315.00 21,824.00
Total 105
EHS STATE
29,983.80
29,983.80
32,041.75
2,057.95
384,501.00
354,517.20
GRAND TOTAL
29,983.80
29,983.80
32,041.75
2,057.95
384,501.00
354,517.20
In-Kind
57,675.15
0.00 .
Additional EHS-ST In-Kind needed through July 2010:
$
4,497.57
82,319.78 30,938.47 15,856.33 2,262.93 13,020.08 188,990.20 21,129.41
Central Missouri Community Action QUALITY IMPROVEMENT-ARRA Summary Budget Comparison From 7/1/2010 Through 7/31/2010 Account Account Title
Code
QI-ARRA QUALITY IMPROVEMENT-ARRA 122 HEADSTART - QI-ARRA 100 Personnel 110 Fringe Benefits 120 In-Direct 180 Contractual 200 Other Total 122 172 100 110 120 200 Total 172
TOTAL HEADSTART - QI-ARRA EHS - QI-ARRA Personnel Fringe Benefits In-Direct Other TOTAL EHS - QI-ARRA GRAND TOTAL In-Kind Waived
Spent this Month
Spent Overall
CAN Spend for 13
Under or (Over)
Total Budget for 15
Under or (Over)
Months
Spent for 13 Months
Months
Total Budget
8,543.93 8,951.52 2,449.36 1,875.00 5,140.75
105,107.92 52,660.50 21,922.99 2,569.10 23,441.37
112,271.22 48,860.05 23,847.40 20,000.00 20,000.00
26,960.56
205,701.88
219.84 81.04 42.11 585.20
4,641.96 1,636.31 882.35 9,422.16
928.19
16,582.78
28,523.00
11,940.22
28,523.00
11,940.22
27,888.75
222,284.66
253,501.67
31,217.01
297,260.00
74,975.34
224,978.67
5,324.00 691.68 890.32 21,617.00
7,163.30 (3,800.45) 1,924.41 17,430.90 (3,441.37) 19,276.79
682.04 (944.63) 7.97 12,194.84
128,116.00 71,132.32 29,488.68 20,000.00 20,000.00 268,737.00
5,324.00 691.68 890.32 21,617.00
23,008.08 18,471.82 7,565.69 17,430.90 (3,441.37) 63,035.12
682.04 (944.63) 7.97 12,194.84
CENTRAL MISSOURI COMMUNITY ACTION Columbia, Missouri Consolidated Financial Statements and Independent Auditors' Report with Supplemental Information and Federal Compliance Section For the Year Ended September 30, 2009
CENTRAL MISSOURI COMMUNITY ACTION Columbia, Missouri TABLE OF CONTENTS PAGE NUMBER
1
Consolidated Statement of Financial Position
2
Consolidated Statement of Activities
3
Consolidated Statement of Functional Expenses
4
Consolidated Statement of Cash Flows
5
Notes to the Consolidated Financial Statements
6-18
Independent Auditors' Report
Supplemental Information: Combining Statement of Activities Schedules Required by Funders Community Services Block Grant Program – Grant No. CSBG 09-01 Weatherization Program–DOE–Grant No. G-08-16-2600-07-DOE Weatherization Program–AMEREN UE-Grant No. G-08-16-AMUE-07 Weatherization Program–AMGAS-Grant No. G-08-16-AMGAS-07 Weatherization Program-LIHEAP-Grant No. G-08-16-LIHEAP-07 Head Start Program - Grant No. 07CH6152/43 Financial Status Report – Head Start Program Reconciliation of Final Financial Report to Audited Financial Statements Head Start Program – Grant No. 07CH6152/43 WIA Supplemental Schedule – Core Programs WIA Supplemental Schedule – Other Programs Foster Grandparents Program – Grant No. 07SFWMO001
19-28 29 30-31 32-33 34-35 36-37 38 39 40 41 42 43
Federal Compliance Section: Schedule of Expenditures of Federal Awards
44-45
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards
46-47
Report on Compliance with Requirements Applicable to Each Major Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133
48-49
Schedule of Findings and Questioned Costs
50-51
Summary Schedule of Prior Audit Findings
52
JARRED, GILMORE & PHILLIPS, PA CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITORS' REPORT Board of Directors Central Missouri Community Action Columbia, Missouri We have audited the accompanying consolidated statement of financial position of Central Missouri Community Action as of September 30, 2009, and the related consolidated statements of activities, functional expenses, and cash flows for the year then ended. These consolidated financial statements are the responsibility of the Organization’s management. Our responsibility is to express an opinion on these consolidated 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 opinion. In our opinion, the consolidated financial statements referred to above present fairly, in all material respects, the financial position of Central Missouri Community Action as of September 30, 2009, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated April 20, 2010, on our consideration of Central Missouri Community Action’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and important for assessing the results of our audit. Our audit was conducted for the purpose of forming an opinion on the basic consolidated financial statements of Central Missouri Community Action taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, “Audits of States, Local Governments, and Non-Profit Organizations,” and the financial information listed as supplemental information in the table of contents is presented for purposes of additional analysis and are not a required part of the basic consolidated financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic consolidated financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic consolidated financial statements taken as a whole.
JARRED, GILMORE & PHILLIPS, PA. Certified Public Accountants April 20, 2010 Chanute, Kansas
- 1-
Central Missouri Community Action Columbia, Missouri Consolidated Statement of Financial Position September 30, 2009 ASSETS Current Assets Cash in Bank - Cash and Cash Equivalents Certificates of Deposit Receivables, Net Prepaid Expenses Inventory Current Portion of Notes Receivable Total Current Assets Noncurrent Assets Note Receivable Less: Current Portion Long-Term Notes Receivable Capital Assets, net Total Noncurrent Assets TOTAL ASSETS LIABILITIES AND NET ASSETS Liabilities Current Liabilities Accounts Payable Accrued Payroll Accrued Annual Leave Accrued Payroll Withholdings Refundable Grant Advances Accrued Interest Current Portion of Long-Term Debt Total Current Liabilities Long-Term Liabilities Notes Payable Less: Current Portion Total Long-Term Liabilities TOTAL LIABILITIES Net Assets Unrestricted Net Assets Temporarily Restricted Net Assets Permanently Restricted Net Assets TOTAL NET ASSETS TOTAL LIABILITIES AND NET ASSETS
$
773,020.69 (62,500.48) 710,520.21 992,191.24 1,702,711.45 $
4,501,461.31
$
297,555.16 469,514.87 203,907.56 301,034.20 321,236.49 1,691.29 75,454.57 1,670,394.14 613,957.76 (75,454.57) 538,503.19 2,208,897.33 2,120,653.52 167,330.79 4,579.67 2,292,563.98
$
The accompanying notes are an integral part of the financial statements -2-
1,155,277.15 269,699.45 1,149,306.29 111,872.12 50,094.37 62,500.48 2,798,749.86
4,501,461.31
Central Missouri Community Action Columbia, Missouri Consolidated Statement of Activities For the Year Ended September 30, 2009 CHANGES IN NET ASSETS Unrestricted Net Assets Revenues and Gains Grant Revenue
$
In-Kind Contributions Interest Donations Other Income Total Revenues and Gains Other Net Assets Released From Restrictions through Satisfaction of Program Restrictions Total Unrestricted Revenues, Gains and Other Expenses Program Services Early Childhood Elderly Services Weatherization Services Energy Services Workforce Development Housing Services Community Services Supporting Activities Management and General Fundraising Total Expenses Increase in Unrestricted Net Assets
12,931,537.18 984,399.98 8,353.90 7,530.70 298,221.95 14,230,043.71
1,610,952.43 15,840,996.14
6,086,377.24 436,279.56 767,810.69 2,661,012.10 2,018,514.84 1,639,222.66 1,018,659.02 1,129,931.98 81,497.74 15,839,305.83 1,690.31
Temporarily Restricted Net Assets Donations Grant/Contract Revenue
59,144.76 1,326,498.39 1,265.86 3,819.64
Interest Other Income Net Assets Released From Restrictions Through Satisfaction of Program Restrictions Increase (Decrease) in Temporarily Restricted Net Assets
(1,610,952.43) (220,223.78)
Permanently Restricted Net Assets Donations Increase in Permanently Restricted Net Assets Increase (Decrease) in Net Assets
2,079.67 2,079.67 (216,453.80)
Net Assets - Beginning of the Year Net Assets - End of the Year
$
The accompanying notes are an integral part of the financial statements -3-
2,509,017.78 2,292,563.98
Total Expenses
In-Kind
Other
Depreciation
Participants
Contractual
Equipment
Consumable Supplies
Space Cost
Travel
Consultant
Fringe
Salaries
Total Expenses
In-Kind
Other
Depreciation
Participants
Contractual
Equipment
Consumable Supplies
Space Cost
Travel
Consultant
Fringe
Salaries
$
$
-4-
Workforce Development $ 914,571.54 275,115.42 262.50 10,114.09 40,021.02 45,530.25 14,695.95 647,694.22 70,509.85 $ 2,018,514.84
Supporting Activities Management and General Fundraising $ 542,829.30 $ 43,794.66 140,893.84 11,367.11 37,566.21 3,030.79 24,446.15 53,919.27 4,350.13 64,064.41 5,168.62 31,479.47 2,539.72 2,309.49 93,022.14 139,401.69 11,246.72 $ 1,129,931.98 $ 81,497.74
$
$
Energy Assistance 271,116.20 77,964.47 1,927.74 37,406.67 10,451.55 2,240,508.79 21,636.68 2,661,012.10
The accompanying notes are an integral part of the financial statements
Total Program Services $ 4,681,484.71 1,572,692.14 46,159.81 110,362.52 572,901.11 871,711.56 47,246.71 392,849.37 4,771,600.38 576,467.82 984,399.98 $ 14,627,876.11
Program Services Housing Community Services Service 133,529.12 $ 444,380.76 37,787.13 140,514.14 13,702.69 18,857.00 12,999.36 30,425.78 27,371.33 89,565.17 13,367.55 93,644.40 1,674.98 78,406.23 1,337,909.97 34,127.65 62,555.51 87,062.91 1,639,222.66 $ 1,018,659.02
$
$
Program Services Weatherization Services $ 260,047.71 115,610.43 731.54 7,344.57 38,989.99 240,500.60 20,869.81 64,660.45 19,055.59 $ 767,810.69
Early Childhood Development $ 2,576,689.43 895,865.40 12,600.08 47,440.03 334,287.95 462,548.10 10,005.97 314,443.14 220,604.56 310,499.33 901,393.25 $ 6,086,377.24
Elderly Services 81,149.95 29,835.15 6.00 110.95 5,258.98 5,669.11 226,094.74 5,147.95 83,006.73 436,279.56
Central Missouri Community Action Columbia, Missouri Consolidated Statement of Functional Expenses For the Year Ended September 30, 2009
Total Organization Services $ 5,268,108.67 1,724,953.09 86,756.81 134,808.67 631,170.51 940,944.59 81,265.90 392,849.37 4,773,909.87 93,022.14 727,116.23 984,399.98 $ 15,839,305.83
Central Missouri Community Action Columbia, Missouri Consolidated Statement of Cash Flows For the Year Ended September 30, 2009 CASH FLOWS FROM OPERATING ACTIVITIES Change in Net Assets Adjustments to Reconcile Change in Net Assets to Net Cash Used in Operating Activities Depreciation Expense (Increase) Decrease in Receivables (Increase) Decrease in Prepaid Expense (Increase) Decrease in Inventory Increase (Decrease) in Accounts Payable Increase (Decrease) in Accrued Payroll Increase (Decrease) in Accrued Annual Leave Increase (Decrease) in Accrued Payroll Withholdings Increase (Decrease) in Refundable Grant Advances Increase (Decrease) in Accrued Interest
$
(216,453.80)
93,022.14 (143,810.94) (66,886.94) (5,439.94) (109,577.45) 119,469.83 25,283.18 140,439.11 172,451.22 (626.65)
Net Cash Provided by (Used in) Operating Activities
7,869.76
CASH FLOWS FROM INVESTING ACTIVITIES Payments for Purchase of Capital Assets Proceeds from the Sale of Capital Assets Reinvestment of Interest from Investments Proceeds from the Collection of Notes Receivable
(129,443.66) 366,423.49 (6,721.13) 45,095.04
Net Cash Provided by (Used in) Investing Activities
275,353.74
CASH FLOWS FROM FINANCING ACTIVITIES Principal Payments on Notes Payable
(384,256.04)
Net Cash Provided by (Used in) Financing Activities
(384,256.04)
Net Increase (Decrease) in Cash and Cash Equivalents
(101,032.54)
Cash and Cash Equivalents, Beginning of the Year Cash and Cash Equivalents, End of the Year
Supplemental Information: Cash Paid for Interest
The accompanying notes are an integral part of the financial statements -5-
1,256,309.69 $
1,155,277.15
$
33,084.05
CENTRAL MISSOURI COMMUNITY ACTION Columbia, Missouri Notes to the Consolidated Financial Statements September 30, 2009 1. NATURE OF ACTIVITIES Central Missouri Community Action (the “Organization”) is a nonprofit organization established in 1965 which serves the economically and socially disadvantaged persons in Audrain, Boone, Callaway, Cole, Cooper, Howard, Moniteau, Osage counties. The consolidated financial statements include the accounts of Central Missouri Community Action and two affiliated organizations, Boone County Housing Agency (PHA) and CMCHDC Properties Ltd. Each can sue and be sued, and can buy, sell, or lease real property. Separate audited financial statements are prepared for the PHA and separate unaudited financial statements are prepared for the CMCHDC and are available at the Organization, and can be requested from the Organization’s Chief Financial Officer. Material intercompany transactions and balances have been eliminated. The Organization provides services to stimulate a better focusing of all available local, state, federal and private resources upon the goal of enabling low income families and individuals to attain the skills, knowledge, motivations, and to secure the opportunities needed for them to become more fully self sufficient. The Organization administers the following major sources of revenue to meet the needs of the area it serves: Head Start Programs, Weatherization Assistance Programs, LowIncome Home Energy Assistance Programs, Community Services Block Grant Programs, Housing Choice Vouchers Program, Workforce Development Programs, and others. The affiliated organization, CMCHDC Properties Ltd., is the general partner for the seven limited partnerships established to provide affordable housing for low income individuals. 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Accounting The Organization’s program policy is to prepare its financial statements on the accrual basis of accounting and, accordingly, reflect all significant receivables, payables, and other liabilities. Assets are recorded at cost when purchased, or in the case of gifts, at fair value at the date of the gift. Investments are valued at fair value for financial statement presentation. Basis of Presentation Financial statement presentation follows the recommendations of the Financial Accounting Standards Board in its Statement of Financial Accounting Standards (SFAS) No. 117, Financial Statements of Not–for-Profit Organizations. Under SFAS No. 117, the Organization is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. Accounting Estimates The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenue and expenses during the reporting period. Actual results could differ from those estimates.
-6-
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Cash and Cash Equivalents For purposes of the statement of cash flows, cash and cash equivalents include all highly liquid instruments with a maturity of three months or less when acquired. Allowance for Doubtful Accounts The allowance for doubtful accounts is based upon management’s evaluation of outstanding grant receivables and other receivables at the end of the year. Inventory Inventory consists of weatherization materials, office supplies, and work in process and are valued at cost, using the first-in, first-out method (FIFO). Capital Assets Capital assets are stated at cost, if purchased, and at fair value at the date of donation, if donated. The Organization’s capitalization policy includes items with a useful life of more than one year and an initial value of $5,000.00 or more. Such items acquired under grants from Federal and state sources are considered to be owned by the Organization while used in the programs for which they are purchased or in programs authorized in the future. However, the funding source has a reversionary interest in the property. The Organization has $234,766.81 of property in which the funding sources have a reversionary interest. Property and equipment purchased or donated to the corporate account are depreciated based on estimated useful lives using the straight-line method as follows: Equipment Vehicles Buildings and Improvements
3-7 Years 5 Years 15-40 Years
Net Assets The Organization’s net assets are classified as follows: Unrestricted net assets: Unrestricted net assets represent those net assets whose use is not restricted by donors, even though their use may be limited in other respects, such as by contract or by board designation. Changes in net assets arising from exchange transactions are included as well as resources derived from gifts and contributions. These resources are used at the discretion of the governing board to meet current expenses for any purpose. Temporarily restricted net assets: Temporarily restricted net assets consist of those net assets whose use by the Organization has been limited by donors to later periods of time or after specified dates or to specified purposes. Permanently restricted net assets: Permanently restricted net assets consist of funds in which donors or other outside sources have stipulated, as a condition of the gift instrument, that the principal is to be maintained inviolate and in perpetuity, and invested for the purpose of producing present and future income, which may either be expended or added to principal.
-7-
2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Contributions and Unconditional Pledges The Organization has adopted Statement of Financial Accounting Standards (SFAS) No 116, Accounting for Contributions Received and Contributions Made, effective July 1, 1996. In accordance with SFAS No. 116, contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support depending on the existence and/or nature of any donor restrictions. Under SFAS No. 116, restricted contributions are required to be reported as temporarily restricted support and are then reclassified to unrestricted net assets upon expiration of the donor restrictions. If a restriction is satisfied in the same period the contribution is received, the contribution is reported as unrestricted. Promises to Give Contributions are recognized when the donor makes a promise to give to the Organization that is, in substance, unconditional. Contributions that are restricted by the donor are reported as increases in unrestricted net assets if the restrictions expire in the fiscal year in which the contributions are recognized. All other donor-restricted contributions are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets. The Organization had no promises to give at September 30, 2009. Income Taxes The Organization is exempt from Federal income taxes under IRS Code Section 501(c)3. In addition, the Organization qualifies for the charitable contribution deduction under Section 170(b)(1)(A) and has been classified as an organization that is not a private foundation under Section 509(a)(2). In-Kind Goods/Services The Organization receives donated goods, services, and space, as part of its Head Start, Missouri Transportation, and Foster Grandparents programs. In-kind contributions are shown both as support and expenditures in these programs, and are recorded at the fair value of the goods or services at the time of donation. Amounts included are only those allowable under SFAS No. 116. Allocated Costs The Organization allocates its expenses on a functional basis among its various programs and support activities. Expenses that can be identified with a specific program and support activity are allocated directly according to their natural expense classification. Other expenses that are common to several functions are allocated using various allocation methods. New Accounting Pronouncements The Organization has adopted, for the year ended September 30, 2009, FSP 117-1 “Endowments of Not-for-Profit Organizations: Net Asset Classification of Funds Subject to an Enacted Version of the Uniform Prudent Management of Institutional Funds Act (UPMIFA) and Enhanced Disclosures for all Endowment Funds�, which was adopted by the State of Missouri in 2008. In May 2009, the FASB issued SFAS No. 165, Subsequent Events, SFAS No. 165 defines subsequent events as events or transactions that occur after the balance sheet date, but before the financial statements are issued or available to be issued. It defines two types of subsequent events: recognized subsequent events, which provide additional evidence about conditions that existed at the balance sheet date, and nonrecognized subsequent events, which provide evidence about conditions that did not exist as of the balance sheet date, but arose after that date. Recognized subsequent events are required to be recognized in the financial statements, and certain nonrecognized subsequent events are required to be disclosed. SFAS No. 165 requires entities to disclose the date through which the subsequent events have been evaluated, and the basis for that date. The Organization adopted SFAS No. 165 as required (see Note 20).
-8-
3. CONCENTRATION OF CREDIT RISK At year-end, the carrying amount of the Organization’s deposits including certificates of deposit was $1,423,011.60. The bank balance was held at three banks resulting in a concentration of credit risk. The bank balance was $1,563,800.94. Of the bank balance, $263,777.20 was covered by FDIC insurance, and the remaining $1,300,023.74 was collateralized by pledged securities held under joint custody receipts by a third-party bank in the Organization’s name. 4. CERTIFICATES OF DEPOSIT The certificates bear interest ranging from 1.00% to 1.65% and have maturities ranging from six to nine months, with penalties for early withdrawal. Any penalties for early withdrawal would not have a material effect on the financial statements. At year end, cost approximates fair value. 5. RECEIVABLES, NET Receivables at September 30, 2009, consist of amounts due under the following programs: Grant Receivable: Head Start Head Start – ARRA Early Head Start USDA Healthy Marriage I Can State/Parent Child Care Foster Grandparents Missouri Highway Transportation MACA Housing Trust Columbia Oaks – Centralia Columbia Affordable Housing LISC Rehab – Rehab Projects MHDC – CHDO Dollar More CSBG CSBG – ARRA TANF – CAP WIA – Adult WIA – Adult – ARRA WIA – Dislocated WIA – Dislocated – ARRA WIA – Summer Youth WIA – Youth Full Year WIA – Youth15% - ARRA WIA – Youth 85% - ARRA
-9-
$
134,034.52 15,637.88 31,532.42 20,581.11 35,554.98 10,137.00 49,629.32 37,464.83 1,650.00 4,820.24 13,044.19 7,981.48 12,500.00 3,860.30 14,756.74 9.71 147,710.20 142,905.50 24,388.14 20,921.22 25,996.68 8,474.23 24,923.57 3,683.39 12,894.98 17,667.12 88,534.67
5. RECEIVABLES, NET (Continued) Community Work Support Ameren UE – Weatherization Weatherization LIHEAP Administrative Indirect Pool Human Enterprises
$
Total Receivables
278.22 5,399.00 145,305.19 83,990.00 2,460.00 579.46 $ 1,149,306.29
All receivables at September 30, 2009, are considered collectible. Accordingly, the allowance for uncollectibility is zero. 6. INVENTORY Inventory consists of the following at September 30, 2009: Office Supplies Weatherization Materials Weatherization Work In Progress
$
3,964.41 19,075.73 27,054.23
Total Inventory
$
50,094.37
7. NOTES RECEIVABLE Notes receivable are reported at their outstanding principal adjusted for discounts. Discounts on notes receivable are amortized to income using the interest method over the remaining period to contractual maturity, adjusted for anticipated prepayments. Notes receivable are considered by management to be fully collectible and, accordingly, no allowance for doubtful accounts is considered necessary. In making that determination, management evaluated the financial condition of the borrower’s, the estimated value of the underlying collateral, and current economic conditions. The Organization has entered into an agreement with the City of Columbia, Missouri for the use of CHDO funds for the development of low income housing. The Organization has in-turn loaned the funds to various development companies for the construction of the housing. The notes require monthly payments of principal and interest at 1.0% over a term of 30 to 40 years. The Organization has three loans outstanding at September 30, 2009. The balance due at September 30, 2009 is $313,256.57. The Organization loaned funds to the Woodcrest Village for the construction of a low-income housing unit. The note requires monthly payments of principal only of $1,241.38, maturing May 10, 2032. The balance due at September 30, 2009 is $337,653.56. The Organization loaned funds to four individuals with the Fulton Affordable Housing under a down payment assistance program. The loans are forgiven at the rate of .834 percent per month and the entire more will be fully forgiven at the end of ten years if the individual remains in the home for that long of a period. The balance due at September 30, 2009 is $27,832.18.
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7. NOTES RECEIVABLE (Continued) The Organization loaned funds to six individuals with the Columbia Affordable Housing under a down payment assistance program. The loans are forgiven at the rate of .834 percent per month and the entire amount will be fully forgiven at the end of ten years if the individual remains in the home for that long of a period. The balance due at September 30, 2009 is $76,995.00. The Organization entered into an agreement for the sale of a lot in Vandalia, Missouri. The note is secured with a second mortgage on the lots sold. The loan agreement calls for payment including interest at 8.50%, maturing March 3, 2001. The loan is currently in default. The Organization fully expects to recover the outstanding amount when the property is sold. The outstanding balance at September 30, 2009 is $15,200.00. The Organization entered into a secondary loan agreement with Enterlight Ministries CDC for the construction of low-income housing. The note is unsecured. The loan agreement calls for payment including interest at 5.00%, maturing March 16, 2002. The loan is currently in default. However, the Organization fully expects to recover the outstanding amount when the property from the promissory note is sold. The outstanding balance at September 30, 2009 is $2,083.38. 8. CAPITAL ASSETS Following are the changes in capital assets for the year ended September 30, 2009: Balance
Balance
9/30/2008
Additions
Retirements
9/30/2009
Capital Assets Not Being Depreciated Land
$
162,445.52
$
-
$
-
Housing Projects in Progress
218,522.74
388.22
Buildings Held for Sale
366,423.31
0.18
366,423.49
747,391.57
388.40
366,423.49
Total Capital Assets Not Being Depreciated
$
-
162,445.52 218,910.96 381,356.48
Other Capital Assets Buildings and Improvements
664,143.28
Equipment
170,893.09
104,123.26
Vehicles
647,823.40
24,932.00
101,580.00
571,175.40
1,482,859.77
129,055.26
101,580.00
1,510,335.03
Buildings and Improvements
(175,564.43)
(42,016.90)
-
Equipment
(110,085.20)
(24,828.53)
-
Vehicles
(622,408.50)
(26,176.71)
(101,580.00)
(547,005.21)
(908,058.13)
(93,022.14)
(101,580.00)
(899,500.27)
1,235,970.42
(41,628.50)
366,423.49
827,918.43
86,222.79
78,050.02
Total Other Capital Assets
-
-
664,143.28
-
275,016.35
Accumulated Depreciation
Total Accumulated Depreciation
(217,581.33) (134,913.73)
Capital Assets Summary Net Land, Buildings, and Improvements Net Equipment Total Net Capital Assets
$ 1,322,193.21
- 11 -
$
36,421.52
$
366,423.49
164,272.81 $
992,191.24
9. REFUNDABLE GRANT ADVANCES Refundable grant advances at September 30, 2009, consist of grant funds received in excess of expenses in the following programs: Early Head Start - State HUD – DVP Grant Family Resources WIA – Youth 15% - ARRA WIA – Youth 85% - ARRA Weatherization – ARRA Total Grant Advance 10.
$
74,766.66 8,119.00 32.35 25,061.81 121,861.66 91,395.01
$
321,236.49
NOTES PAYABLE The Organization signed an agreement dated May 1, 2003, with First National Bank of Audrain, to assist in the development of lots for low-income housing, which requires quarterly interest payments of 2.00% over the prime rate as published in the Wall Street Journal, adjusted daily through May 1, 2010. The note is secured with lots being developed in the Gladview subdivision, Vandalia, Missouri. The balance on this note at September 30, 2009, is $57,868.11. The Organization signed an agreement dated April 7, 2004, with USDA Rural Development to purchase a building to be used by Head Start. The note requires monthly payments of $505.00, including interest at 4.375%, maturing April 7, 2036. The note is secured by the building purchased. The balance on this note at September 30, 2009, is $89,734.09. The Organization signed an agreement dated May 2, 2005, with Boone County National Bank to purchase a building to be used by Head Start. The note requires monthly payments of $1,786.53, including interest at 5.40%, maturing May 2, 2010. The note is secured by the building purchased. The balance on this note at September 30, 2009, is $174,221.98. The Organization signed an agreement dated May 6, 2008, with Boone County National Bank to purchase a building to be used by Head Start. The note requires 60 monthly payments of $1,557.99, including interest at 5.99%, through May 6, 2013, then 60 additional payments including interest at 2.5 percentage points plus the weekly average yield on five year Treasury Securities adjusted for constant maturity, then one lump sum payment of $211,701.22 on May 6, 2018. The note is secured by the building purchased and a certificate of deposit held at the bank. The balance on this note at September 30, 2009, is $253,627.58. The Organization signed an agreement dated June 19, 2007, with the City of Columbia, Missouri for the purchase of real estate under the HOME program. The note is payable and contingent upon the sale, conveyance, or other disposition of the real property. The balance on this note at September 30, 2009, is $38,506.00.
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10.
NOTES PAYABLE (Continued) The following is a summary of changes in notes payable for the year ended September 30, 2009: Principal September 30, 2008
Obligations: First National Bank USDA – Mexico Assoc. II USDA – Head Start Boone County National Bank – Head Start City of Columbia – HOME Boone County National Bank – Head Start Total Notes Payable
$
Principal Received (Paid)
Principal September 30, 2009
58,868.55 $ (1,000.44) $ 366,423.49 (366,423.49) 91,818.82 (2,084.73)
57,868.11 0.00 89,734.09
Interest Paid $
3,124.83 597.09 3,975.27
185,776.59 38,506.00
(11,554.61) 0.00
174,221.98 38,506.00
9,883.75 0.00
256,820.35
(3,192.77)
253,627.58
15,503.11
$ 998,213.80 $ (384,256.04) $ 613,957.76
$
33,084.05
The schedule of maturities of notes payable is as follows: Year Ending September 30: 2010 2011 2012 2013 2014 Thereafter Total 11.
$
$
Amount 75,454.57 18,690.64 19,677.71 20,803.29 21,949.55 457,382.00 613,957.76
OPERATING LEASES As of September 30, 2009, the Organization has entered into a number of operating leases for various office equipment, classroom, and office space. Total payments for the year ended September 30, 2009, were $346,991.00. Under the current lease agreements, the future minimum lease rentals are as follows: 2010 2011 2012 2013 2014 2015 2016
$
233,220.60 84,048.00 23,404.50 23,238.00 20,938.00 9,438.00 7,078.50
- 13 -
12.
COMPENSATED ABSENCES Vacation Pay All regular, full-time and part-time employees are eligible for vacation benefits based upon the employee’s anniversary date. Vacation time is accrued or earned based upon the employee’s length of service and on the time actually worked. Full-time employees who have been employed by the Organization for five consecutive years or less will earn one and one quarter hours of annual leave per month, with a maximum accrual of 120 hours; those employed in six through ten consecutive years will earn one and one half hours per month, with a maximum accrual of 144 hours; and those employed more than ten consecutive years will earn two days per month, with a maximum accrual of 192 hours. Sick Leave All regular and annual, full-time and part-time employees earn paid sick leave annually. Sick time is accrued or earned based upon the employee’s length of service and on the time actually worked. Full-time employees who have been employed by the Organization for five consecutive years or less will earn one day of sick leave per month; those employed in six through ten consecutive years will earn one and one half days of sick leave per month; and those employed more than ten consecutive years will earn two days per month. Sick time may be accrued up to a maximum of 80 days. Sick leave is lost upon termination. The Organization determines a liability for compensated absences when the following conditions are met: 1. The Organization’s obligation relating to employees’ rights to receive compensation for future absences is attributable to employee services already rendered; 2. The obligation relates to rights that vest or accumulate; 3. Payment of the compensation is probable; and 4. The amount can be reasonably estimated and is material to the financial statements. In accordance with the above criteria, the Organization has accrued a liability for vacation pay which has been earned, but not taken, by Organization employees. No accrual has been made for sick leave which has been earned, but not taken, inasmuch as the amount cannot be reasonably estimated at this time.
13.
EMPLOYEE BENEFIT PLANS The Organization has a tax sheltered retirement program available for its employees. An employee is eligible after one year of full-time or part-time service, minimum of 800 hours of service. The Organization contributes to eligible employee’s account based on a percentage determined annual by the Board of Directors. Total contributions made by the Organization into the plan on behalf of the employees for the year ended September 30, 2009, was $88,777.79.
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14.
TEMPORARILY RESTRICTED NET ASSETS Temporarily Restricted Net Assets are as follows: Donation balances received & restricted to use within the following programs: Weatherization Services Head Start Foster Grandparents McKee Merchant Services MOD Rehabilitation MACA Housing Trust March of Dimes – Community Service Catholic Campaign Human Development
$
8,196.73 22,914.61 2,596.48 15.52 71.75 13,617.57 1,290.06 213.00 4,873.00
HUD – Housing grant payments restricted for future HAP payments under the HUD Program ADMIN payments under the HUD Program Total Temporarily Restricted Net Assets 15.
68,998.23 46,191.84 $
168,978.79
PERMANENTLY RESTRICTED NET ASSETS Permanently restricted net assets are restricted endowments in which the principal is invested in perpetuity and the income is expendable to support community services. Permanently restricted net assets were $4,579.67. On September 30, 2009 the Organization Net Assets and Endowments are summarized in the following table: Permanently Restricted Donor-Restricted Endowment Funds $ 4,579.67 Board-Designated Endowment Funds -Total Funds $ 4,579.67 Changes in endowment net assets as of September 30, 2009 are as follows:
Endowment Net Assets, Beginning of Year Contributions Endowment Net Assets, End of Year
Permanently Restricted $ 2,500.00 2,079.67 $
4,579.67
All endowment funds are considered to be permanently restricted. Therefore the spending policy does not allow for distribution of these funds. Investment income from these funds is considered to be unrestricted unless otherwise designated.
- 15 -
16.
HEAD START SPECIAL CONDITIONS Special conditions of this grant were tested and found to be in compliance with the grant award.
17.
IN-KIND CONTRIBUTIONS Under the grant agreements, the Organization (grantee) receives a percentage of total estimated project funds from the Federal government. The balance of the project funds is contributed to the Organization from non-Federal sources in the form of “in-kind� contributions of services or goods from the Organization, delegated agencies, the community, or non-Federal governmental organizations. The services and goods donated are valued according to the grant guidelines. The Organization only reports amounts up to the required match. In-kind revenues and in-kind expenses that are allowable under SFAS No. 116 have been recognized in programs as follows: Missouri Foster Healthy Head Start Transportation Grandparents Marriage Volunteers $ 301,254.12 $ 0.00 $ 1,412.50 $ 57,841.75 Professional 37,433.17 0.00 144.00 0.00 Transportation 22,412.52 7,107.20 6,600.00 2,284.60 Space Costs 173,358.32 0.00 0.00 37,139.34 Supplies 127,853.36 0.00 26,863.49 13,906.71 Other 449,862.91 0.00 42,292.04 11,957.14 Total In-Kind 1,112,174.40 7,107.20 77,312.03 123,129.54 Non-SFAS No. 116 (301,254.12) (0.00) (1,412.50) (57,841.75) Total In-Kind per SFAS No. 116 $ 810,920.28 $ 7,107.20 $ 75,899.53 $ 65,287.79
Volunteers $ Professional Transportation Space Costs Supplies Other Total In-Kind Non-SFAS No. 116 Total In-Kind per SFAS No. 116 $
18.
I Can Totals 69,554.13 $ 430,062.50 0.00 37,577.17 0.00 38,404.32 200.00 210,697.66 24,985.18 193,608.74 0.00 504,112.09 94,739.31 1,414,462.48 (69,554.13) (430,062.50) 25,185.18
$ 984,399.98
CONTINGENT LIABILITIES Amounts received or receivable from grantor agencies are subject to audit and adjustment by grantor agencies, principally the federal government. Any disallowed claims, including amounts already collected, may constitute a liability of the applicable funds. The amount, if any, of expenditures which may be disallowed by the grantor cannot be determined at this time, although the Organization expects such amounts, if any, to be immaterial.
- 16 -
19.
REAL ESTATE JOINT VENTURES Pleasant Hill Associates, L.P., a limited partnership, owns and operates a twenty four unit affordable housing development project in Pleasant Hill, Missouri. CMCHDC Properties, Ltd. is a general partner. The limited partners have a 99.9949% ownership interest. CMCHDC Properties, Ltd. has a .0051% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. Centralia Associates II, L.P., a limited partnership, owns and operates a sixteen unit affordable housing development project in Centralia, Missouri. CMCHDC Properties, Ltd. is a general partner. The limited partners have a 99% ownership interest. CMCHDC Properties, Ltd. has a 1.0% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. Mexico Associates I, L.P., a limited partnership, owns and operates a forty eight unit affordable housing development project in Mexico, Missouri. CMCHDC Properties, Ltd. is a general partner. The limited partners have a 99.99% ownership interest. CMCHDC Properties, Ltd. has a .01% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. Mexico Associates II, L.P., a limited partnership, owns and operates a twenty unit affordable housing development project in Mexico, Missouri. CMCHDC Properties, Ltd. is a general partner. The limited partners have a 99% ownership interest. CMCHDC Properties, Ltd. has a 1.0% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. Hanover Estates II, L.P., a limited partnership, owns and operates a four unit affordable housing development project in Columbia, Missouri. CMCHDC Properties, Ltd. is a co-general partner. The limited partners have a 99.49% ownership interest. CMCHDC Properties, Ltd. has a .51% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. Hanover Estates III, L.P., a limited partnership, owns and operates a four unit affordable housing development project in Columbia, Missouri. CMCHDC Properties, Ltd. is a co-general partner. The limited partners have a 99.995% ownership interest. CMCHDC Properties, Ltd. has a .005% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. Hanover Gardens, L.P., a limited partnership, owns and operates an eighteen unit affordable housing development project in Columbia, Missouri. CMCHDC Properties, Ltd. is a co-general partner. The limited partners have a 99.9949% ownership interest. CMCHDC Properties, Ltd. has a .0051% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost.
- 17 -
19.
REAL ESTATE JOINT VENTURES (Continued) Weathered Rock II, L.P., a limited partnership, owns and operates a forty unit affordable housing development project in Jefferson City, Missouri. The Organization is a special limited partner. The Organization has a .01% interest in the limited partnership. The Organization’s capital contribution was the donation of AHAP tax credits. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. Chapel Hill Commons, L.P., a limited partnership, owns and operates a forty four unit affordable housing development project in Jefferson City, Missouri. The Organization is a special limited partner. The Organization has a .005% interest in the limited partnership. The Organization’s capital contribution was the donation of AHAP tax credits. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. Booneville Associates I, a limited partnership, owns and operates a forty eight unit affordable housing development project in Boonville, Missouri. The Organization is a general partner. The limited partners have a 99.99% ownership interest. The Organization has a .01% interest in the limited partnership. The Organization’s capital contribution was $100. Federal and state grants and tax credits, permanent loan financing, and the capital contributions of the limited partners financed a significant portion of the project’s total cost. The primary reason for admission of the Organization and GH Community Development Corporation (a related entity) as a general partner in these real estate joint ventures is to qualify the projects for federal and state grants, tax credits, and permanent financing which are favorable to the development of the low income housing projects. While the Organization and GH Community Development Corporation (a related entity) have an ownership interest in these real estate joint ventures, the financial nature of these interests are de minimis and are, therefore, not reported in the financial statements.
20.
SUBSEQUENT EVENTS The Organization evaluated events and transactions occurring subsequent to September 30, 2009 through April 20, 2010, the date the financial statements were available to be issued. During this period, there were no subsequent events requiring recognition in the financial statements. Additionally, there were no nonrecognized subsequent events requiring disclosure.
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SUPPLEMENTAL INFORMATION
-
-
Net Assets, 09/30/2008
Net Assets, 09/30/2009
$
-
3,683,050.48
1,357,343.99 499,518.22 275,757.90 6,464.12 15,620.96 178,804.08 106,279.64 33,073.47 18,864.53 51,000.07 111,493.46 1,028,830.04
3,683,050.48
$ 2,654,215.27 1,028,830.04 5.17 -
Revenues Over (Under) Expenses
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
CFDA #:
$
-
-
-
1,639,827.11
791,199.76 261,315.82 155,523.32 5,409.79 15,145.65 89,639.86 71,646.90 8,480.00 8,413.82 46,688.77 103,019.06 83,344.36
1,639,827.11
$ 1,533,562.71 83,344.36 22,920.04 -
Head Start
Childhood 93.600 4/30/2010
Head Start
Childhood 93.600 4/30/2009
Program:
Function:
$
$
-
-
-
34,045.88
17,578.33 4,611.16 2,945.34 4,509.69 4,401.36 -
34,045.88
34,045.88 -
Childhood 93.708 9/30/2010
Head Start ARRA
$
$
- 19 -
-
-
-
21,358.59
11,301.52 2,597.49 1,773.74 113.84 4,597.09 9.98 29.74 935.19 -
21,358.59
21,358.59 -
Childhood N/A 6/30/2010
Early Head Start State
$
$
-
-
-
661,364.54
158,001.76 44,164.75 29,440.68 66.17 6,267.63 6,315.33 31,904.98 150,922.47 31,932.11 79,219.12 123,129.54
661,364.54
537,735.00 123,129.54 500.00 -
Childhood 93.600 9/30/2009
Healthy Marriage
Combining Statement of Activities For the Year Ended September 30, 2009
$
$
Central Missouri Community Action
I Can
-
-
-
435,774.31
51,468.34 13,516.42 9,329.20 660.00 10,405.79 2,563.59 33,007.15 130,840.00 85,867.43 3,377.08 94,739.31
435,774.31
340,990.00 94,739.31 45.00 -
Childhood 93.600 9/30/2009
$
$
USDA
-
-
-
263,134.49
22,253.20 10,421.51 4,839.40 71.16 220,226.47 3,165.40 29.58 2,127.77 -
263,134.49
262,580.22 554.27 -
Childhood 10.558 9/30/2009
$
$
-
-
-
351,397.87
167,542.53 59,720.03 33,687.41 52,270.40 24,967.41 2,226.94 5,056.86 5,926.29 -
351,397.87
214,564.84 136,833.03 -
Childhood N/A 9/30/2009
State/Parent Child Care
$
$
-
-
-
10,407.20
4,950.00 5,457.20
10,407.20
4,950.00 5,457.20 -
Elderly N/A 6/30/2009
Elderly & Handicapped Transportation
-
-
Net Assets, 09/30/2008
Net Assets, 09/30/2009
3,300.00
1,650.00 1,650.00
3,300.00
1,650.00 1,650.00 -
$
$
-
-
-
112,979.85
20,445.99 7,253.68 4,042.24 6.00 1,213.95 3,710.85 60,897.74 1,735.68 13,673.72
112,979.85
99,306.13 13,673.72 -
Elderly 94.011 12/31/2008
Elderly N/A 6/30/2010
-
$
$
Foster Grandparents
Revenues Over (Under) Expenses
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
CFDA #:
Function:
Program:
Elderly & Handicapped Transportation
$
$
-
-
-
327,398.14
60,703.96 22,581.47 12,350.89 110.95 4,045.03 1,958.26 158,597.00 3,412.27 63,638.31
327,398.14
263,759.83 63,638.31 -
Elderly 94.011 12/31/2009
Foster Grandparents
$
$
- 20 -
-
-
-
190,385.26
58,963.34 31,281.04 13,356.17 87.50 200.74 6,485.64 46,888.63 1,553.89 25,681.76 5,886.55 -
190,385.26
190,385.26 -
Wzn 81.042 6/30/2009
Weatherization /DOE
$
$
-
-
-
193,090.19
69,670.24 29,442.47 14,144.65 644.04 1,310.07 7,258.44 48,420.07 783.38 14,877.07 6,539.76 -
193,090.19
193,090.19 -
Wzn 81.042 06/30/2010
Weatherization /DOE
Combining Statement of Activities For the Year Ended September 30, 2009
$
$
Central Missouri Community Action
-
-
-
65,688.00
15,590.28 9,919.17 3,775.40 29,007.87 7,268.48 126.80 -
65,688.00
65,688.00 -
Wzn 93.568 9/30/2009
Weatherization LIHEAP
$
$
-
-
-
14,002.84
2,442.28 1,634.31 603.34 7,648.91 1,674.00 -
14,002.84
14,002.84 -
Wzn N/A 10/31/2008
UE Gas
$
$
-
-
-
125,453.00
39,159.84 18,357.01 8,512.49 34,266.25 12,444.26 12,463.76 249.39 -
125,453.00
125,453.00 -
Wzn N/A 10/31/2009
UE Gas
$
$
-
-
-
28,339.00
12,191.27 5,407.33 2,604.59 7,005.56 1,130.25 -
28,339.00
28,339.00 -
Wzn N/A 10/31/2009
UE Electric
-
-
Net Assets, 09/30/2008
Net Assets, 09/30/2009
3,380.44
349.92 257.71 89.93 911.41 1,561.88 186.00 23.59 -
3,380.44
3,380.44 -
$
$
-
-
-
250,900.99
6,229.50 -
61,680.54 19,311.39 11,910.24 5,833.76 24,334.50 65,701.43 54,520.50 1,379.13
250,900.99
250,900.99 -
Wzn 81.042 3/31/2012
Wzn N/A 12/31/2008
-
$
$
Weatherization ARRA
Kansas City Power & Light
Revenues Over (Under) Expenses
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
CFDA #:
Function:
Program:
$
-
-
-
2,694,362.92
260,688.64 74,965.84 49,538.03 1,853.59 35,967.95 10,045.09 2,240,505.91 20,797.87 -
2,694,362.92
$ 2,693,855.55 250.00 257.37
Energy 93.568 9/30/2009
Energy Assistance - LIHEAP
$
$
- 21 -
-
-
-
18,168.73
10,427.56 2,998.63 1,981.52 74.15 1,438.72 406.46 2.88 838.81 -
18,168.73
11.56 18,157.17
Energy N/A 9/30/2009
Dollar More
$
$
-
-
-
216,127.24
103,400.80 32,921.56 19,987.15 86.44 482.98 5,773.12 9,881.20 15,418.02 21,386.58 6,789.39 -
216,127.24
216,127.24 -
Workforce 17.258 6/30/2009
WIA-Adult
Combining Statement of Activities For the Year Ended September 30, 2009
$
$
Central Missouri Community Action
-
-
-
76,578.76
34,928.79 10,187.69 6,299.43 344.51 2,225.29 255.84 1,398.42 18,679.33 2,259.46 -
76,578.76
76,578.76 -
Workforce 17.258 6/30/2010
WIA-Adult
$
$
-
-
-
251,684.26
131,858.18 41,601.28 25,196.83 79.98 569.66 4,967.26 7,928.23 7,958.45 23,711.09 7,813.30 -
251,684.26
251,684.26 -
Workforce 17.260 6/30/2009
WIA - Dislocated Worker
$
$
-
-
-
62,483.03
32,609.97 10,156.41 6,513.01 457.26 1,933.40 1,337.02 1,846.27 4,527.33 3,102.36 -
62,483.03
62,483.03 -
Workforce 17.260 6/30/2010
WIA - Dislocated Worker
$
$
-
-
-
77,252.41
38,022.13 8,869.77 5,859.75 (6.18) 1,271.13 4,624.63 1,499.86 14,975.26 2,136.06 -
77,252.41
77,252.41 -
Workforce 17.259 6/30/2009
WIA-Summer Youth
-
-
Net Assets, 09/30/2008
Net Assets, 09/30/2009
56,302.28
23,953.35 7,048.81 4,588.32 216.49 2,293.09 641.66 1,306.12 14,615.90 1,638.54 -
56,302.28
56,302.28 -
$
$
-
-
-
170,228.09
90,545.51 29,997.81 17,840.41 96.08 930.55 5,843.90 1,030.78 14,364.55 9,578.50 -
170,228.09
170,228.09 -
Workforce 17.259 6/30/2009
Workforce 17.259 6/30/2010
-
$
$
WIA-Youth Full Year
WIA-Summer Youth
Revenues Over (Under) Expenses
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
CFDA #:
Function:
Program:
$
$
-
-
-
14,296.27
3,342.43 2,834.21 1,708.82 107.05 572.88 358.96 4,253.40 1,118.52 -
14,296.27
14,296.27 -
Workforce 17.259 6/30/2010
WIA-Youth Full Year
$
$
- 22 -
-
-
-
445,975.02
242,611.84 79,510.33 48,631.94 5,865.28 11,051.11 15,109.13 4,262.81 18,587.18 20,345.40 -
445,975.02
445,925.03 49.99 -
Workforce 93.558 6/30/2009
WIA-TANF/CAP
$
$
-
-
-
137,999.48
70,861.34 21,654.16 14,071.12 912.15 4,089.84 943.77 17,680.04 7,787.06 -
137,999.48
137,999.48 -
Workforce 93.558 6/30/2010
WIA-TANF/CAP
Combining Statement of Activities For the Year Ended September 30, 2009
$
$
Central Missouri Community Action
-
-
-
1,608.90
1,159.90 449.00 -
1,608.90
1,608.90 -
Workforce N/A 6/30/2009
WIA-One Stop
$
$
-
-
-
(31.29)
(31.29) -
(31.29)
(31.29) -
Workforce N/A 6/30/2010
WIA-One Stop
$
$
-
-
-
30,316.65
7,371.46 1,584.78 1,069.47 0.02 20,284.00 6.92 -
30,316.65
30,316.65 -
Workforce 17.258 6/30/2010
WIA Adult ARRA
$
$
-
-
-
33,396.18
14,628.11 3,175.88 2,137.08 1.03 13,452.84 1.24 -
33,396.18
33,396.18 -
Workforce 17.260 6/30/2010
WIA Dislocated ARRA
-
-
Net Assets, 09/30/2008
Net Assets, 09/30/2009
14,499.19
8,003.15 1,691.54 1,428.69 234.34 269.17 2,679.11 193.19 -
14,499.19
14,499.19 -
$
$
-
-
-
391,662.47
72,671.77 14,811.00 12,947.45 1,433.28 285,010.27 4,788.70 -
391,662.47
391,662.47 -
Workforce 17.259 6/30/2010
Workforce 17.258 6/30/2010
-
$
$
Summer Youth ARRA 85%
Summer Youth ARRA 15%
Revenues Over (Under) Expenses
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
CFDA #:
Function:
Program:
$
$
-
-
-
135,760.30
23,681.17 5,735.69 4,302.08 391.83 100,230.24 1,419.29 -
135,760.30
135,760.30 -
Workforce 17.259 6/30/2010
Youth ARRA 85%
$
$
- 23 -
-
-
-
96,817.94
16,081.54 3,334.50 2,866.79 195.09 73,257.10 1,082.92 -
96,817.94
96,817.94 -
Workforce 17.259 6/30/2010
Adult ARRA 15%
$
$
-
-
-
6,109.28
1.60 6,098.28 9.40 -
6,109.28
7,399.34 (1,290.06)
Housing N/A 3/31/2009
MACA Housing Trust
Combining Statement of Activities For the Year Ended September 30, 2009
$
$
Central Missouri Community Action
1,290.06
-
1,290.06
16,260.20
2,606.88 749.65 495.38 18.53 359.68 108.16 11,702.22 219.70 -
17,550.26
11,720.93 5,829.33
Housing N/A 3/31/2010
MACA Housing Trust
$
$
-
-
-
12,500.00
7,283.17 1,093.43 1,239.74 2,881.68 1.98 -
12,500.00
12,500.00 -
Housing 14.252 9/30/2009
LISC
$
$
(997.03)
-
(997.03)
4,872.03
1,730.94 445.12 322.06 110.53 246.63 0.76 2,015.99 -
3,875.00
3,875.00 -
Housing N/A 9/30/2009
Columbia OaksCentralia
$
$
(89,577.60)
(85,410.02)
(4,167.58)
5,042.53
720.00 0.14 4,322.39 -
874.95
874.95 -
Housing N/A 9/30/2009
Vandalia Housing
(7,360.64)
43,454.41
36,093.77
Revenues Over (Under) Expenses
Net Assets, 09/30/2008
Net Assets, 09/30/2009
385.00 6,975.64 -
-
-
7,360.64
$
$
Housing N/A 9/30/2009
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
CFDA #:
Function:
Fulton Affordable Program: Housing
$
$
121,890.93
153,016.26
(31,125.33)
18,901.94
3,950.00 22.50 840.00 37.53 14,051.91 -
(12,223.39)
(12,223.39)
Housing N/A 9/30/2009
Columbia Affordable Housing
$
$
13,321.79
19,426.32
(6,104.53)
6,104.53
1,865.53 4,239.00 -
-
-
Housing N/A 9/30/2009
AHAP- Tax Credits
$
$
- 24 -
-
(74.76)
74.76
7,000.00
2,567.86 4,432.14 -
7,074.76
7,074.76 -
Housing 14.218 6/30/2009
Community Development Block Grant
$
$
3,187.03
5,000.00
(1,812.97)
1,812.97
1,247.85 331.39 233.73 -
-
-
Housing N/A 9/30/2009
Chapel Hill
Combining Statement of Activities For the Year Ended September 30, 2009
$
431,019.05
426,911.62
4,107.43
12,224.05
12,224.05 -
16,331.48
3,358.09 750.00 12,223.39
Housing N/A 9/30/2009
CHDO- Savings Accounts
$
Central Missouri Community Action
$
$
8,773.47
5,429.30
3,344.17
16,516.13
5,181.96 1,875.57 1,197.51 300.00 4,423.50 798.96 338.64 6.37 2,393.62 -
19,860.30
18,860.30 1,000.00 -
Housing N/A 9/30/2009
Rehabilitation Projects
$
$
51,643.36
51,643.36
-
-
-
-
-
Housing N/A 9/30/2009
Hanover Gardens
$
$
446,892.77
446,892.77
-
-
-
-
-
Housing N/A 9/30/2009
Woodcrest Village
(2,987.51)
(2,987.51)
Net Assets, 09/30/2008
Net Assets, 09/30/2009
-
Revenues Over (Under) Expenses
-
-
-
-
$
$
$
$
3,187.03
5,000.00
(1,812.97)
1,812.97
1,247.85 331.39 233.73 -
-
-
Housing N/A 9/30/2009
Housing N/A 9/30/2009
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
CFDA #:
Function:
Program:
Weathered Rock II
Warnhoff Subdivision
$
$
13,617.57
13,617.57
-
-
-
-
-
Housing N/A 9/30/2009
MOD Rehab Grant
$
$
- 25 -
-
-
-
25,000.00
15,884.84 3,966.40 2,937.98 1,762.34 357.45 36.99 54.00 -
25,000.00
25,000.00 -
Housing N/A 9/30/2009
MHDC CHDO
$
$
(3,015.81)
-
(3,015.81)
25,888.69
1,151.92 396.26 229.13 140.05 23,809.19 162.14 -
22,872.88
22,872.88 -
Housing N/A 9/30/2009
RAP
Combining Statement of Activities For the Year Ended September 30, 2009
$
$
Central Missouri Community Action
604,877.85
603,679.73
1,198.12
769,274.21
364,565.37 114,678.10 71,009.70 14,950.00 21,590.85 70,580.48 30,815.02 1,674.98 77.50 4,135.63 75,196.58 -
770,472.33
771,595.00 5,050.00 16,781.14 (22,953.81)
Comm Service 93.569 9/30/2009
Community Services Block Grant
$
$
-
-
-
177,449.10
36,569.18 13,181.59 7,363.11 975.00 4,713.96 4,641.55 78,328.73 29,729.81 1,946.17 -
177,449.10
177,324.10 125.00 -
Comm Service 93.569 6/30/2009
Community Work Support
$
$
-
-
-
278.22
278.22 -
278.22
278.22 -
Comm Service 93.569 6/30/2010
Community Work Support
$
$
213.00
213.00
-
-
-
-
-
Comm Service N/A 9/30/2009
March of Dimes
-
(2,148.56)
Net Assets, 09/30/2008
$
2,148.56
Revenues Over (Under) Expenses
Net Assets, 09/30/2009
9,869.85
6,133.18 2,091.54 1,213.59 4.50 258.67 1.13 167.24 -
12,018.41
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
12,018.41 -
$
$
-
-
-
5,000.00
2,500.00 1,531.42 968.58 -
5,000.00
5,000.00 -
Comm Service N/A 9/30/2009
Function:
$
Comm Service N/A 9/30/2009
Family Resources
Program:
CFDA #:
Children Trust License Plate
$
$
4,873.00
-
4,873.00
127.00
57.00 70.00 -
5,000.00
5,000.00 -
Comm Service N/A 9/30/2009
Catholic Campaigne Human Development
$
$
- 26 -
-
-
-
142,981.80
37,113.03 10,562.91 6,734.76 2,875.00 6,334.93 14,266.23 56,327.74 (707.50) 9,474.70 -
142,981.80
142,905.50 76.30 -
Comm Service 93.569 9/30/2009
Community Service Block Grant ARRA
$
$
(19,331.26)
2,247.62
(21,578.88)
48,608.11
23,755.51 4,963.96 3,976.52 2,856.00 365.12 1,115.15 5,791.55 5.14 5,779.16 -
27,029.23
27,029.23 -
Mgt & Gen N/A 9/30/2009
Development Fund
Combining Statement of Activities For the Year Ended September 30, 2009
$
$
Central Missouri Community Action
(14,677.53)
(8,810.46)
(5,867.07)
9,767.07
34.00 4,095.31 5,637.76 -
3,900.00
3,900.00 -
Mgt & Gen N/A 9/30/2009
Boonville VFW Building
$
$
17,640.28
-
17,640.28
90.80
90.80 -
17,731.08
17,731.08 -
Mgt & Gen N/A 9/30/2009
Worley Building
$
$
4,758.71
(3,409.88)
8,168.59
81.41
81.41 -
8,250.00
8,250.00 -
Mgt & Gen N/A 9/30/2009
CMCA Real Estate
$
$
(302.93)
2,351.50
(2,654.43)
-
-
(2,654.43)
(2,654.43) -
Mgt & Gen N/A 9/30/2009
Weatherization Kits
25.00
25.00
Net Assets, 09/30/2008
Net Assets, 09/30/2009
-
Revenues Over (Under) Expenses
-
-
-
-
$
$
$
$
71.75
203.74
(131.99)
504.46
504.46 -
372.47
372.47 -
Mgt & Gen N/A 9/30/2009
Mgt & Gen N/A 9/30/2009
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
CFDA #:
Function:
Program:
Merchant Services
Early Head Start Donations
$
$
22,889.61
33,192.78
(10,303.17)
24,450.82
0.39 3,694.90 20,081.54 639.75 34.24 -
14,147.65
14,147.65 -
Mgt & Gen N/A 9/30/2009
Head Start Donations
$
$
- 27 -
2,596.48
2,285.48
311.00
241.00
167.94 73.06 -
552.00
552.00 -
Mgt & Gen N/A 9/30/2009
Foster Grandparents Donations
$
$
15.52
15.52
-
-
-
-
-
Mgt & Gen N/A 9/30/2009
Mc Kee Donations
Combining Statement of Activities For the Year Ended September 30, 2009
$
$
4,770.02
2,632.37
2,137.65
-
-
2,137.65
57.98 2,079.67 -
Mgt & Gen N/A 9/30/2009
Endowment Fund
Central Missouri Community Action
$
$
30,007.09
30,007.09
-
-
-
-
-
Mgt & Gen N/A 9/30/2009
The Corner Donations
$
$
8,499.66
3,551.07
4,948.59
20,180.96
7,791.40 2,198.27 1,488.57 100.00 125.00 1,140.91 4,646.31 137.17 2,553.33 -
25,129.55
25,104.55 25.00 -
Mgt & Gen N/A 9/30/2009
Fees for Service
$
$
51,463.74
54,259.03
(2,795.29)
940,108.29
555,077.05 145,098.72 37,641.00 23,922.03 53,058.55 36,289.16 4,679.74 1,008.72 83,333.32 -
937,313.00
937,313.00 -
Mgt & Gen N/A 9/30/2009
Indirect Cost Pool
(6,309.82)
12,634.90
6,325.08
Revenues Over (Under) Expenses
Net Assets, 09/30/2008
Net Assets, 09/30/2009
21,444.11 38,388.22 -
53,522.51
53,522.51 -
$
$
400,880.86
350,912.83
49,968.03
113,417.96
200.00 5,000.00 518.71 93,022.14 14,677.11 -
163,385.99
4,937.83 131,178.06 27,270.10 -
Mgt & Gen N/A 9/30/2009
Mgt & Gen N/A 9/30/2009
59,832.33
$
$
Corporate
Total Expense
Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Equipment Contractual Participants Depreciation Other In-Kind
Total Revenue
Federal Grants Other Grants In-Kind Interest Income Donations Other Local Transfers In(Out)
Program Year:
CFDA #:
Function:
Program:
Bulk Cost Allocation
$ 2,159,934.81
2,165,762.08
(5,827.27)
15,830,436.36
5,170,914.96 1,696,355.17 910,330.33 79,871.98 131,028.39 611,692.41 960,433.85 180,628.02 392,849.37 3,481,855.72 93,022.14 706,991.54 1,414,462.48
15,824,609.09
$ 12,443,122.19 533,341.40 1,414,462.48 8,353.90 198,198.79 1,227,130.33 -
Subtotals
Organization
$
- 28 -
115,190.07
327,460.58
(212,270.51)
1,497,284.01
97,193.71 28,597.92 18,578.05 6,884.83 3,780.28 19,478.10 10,592.28 1,292,054.15 20,124.69 -
1,285,013.50
$ 1,279,928.00 1,265.86 3,819.64 -
Housing 14.871 9/30/2009
Boone County PHA - Section Eight
$
$
2,228.00
2,228.00
-
-
-
-
-
Housing 97.088 9/30/2009
Boone County PHA - DVP
Combining Statement of Activities For the Year Ended September 30, 2009
$
15,211.10
13,567.12
1,643.98
-
-
1,643.98
1,643.98 -
Housing N/A 9/30/2009
CMCHDC Properties, LTD
$
Central Missouri Community Action
$
$
-
-
-
(1,488,414.54)
(928,908.38) (129,443.66) (430,062.50)
(1,488,414.54)
(430,062.50) (129,443.66) (928,908.38) -
Entries
Elimination
$ 2,292,563.98
2,509,017.78
(216,453.80)
15,839,305.83
5,268,108.67 1,724,953.09 86,756.81 134,808.67 631,170.51 971,026.13 51,184.36 392,849.37 4,773,909.87 93,022.14 727,116.23 984,399.98
15,622,852.03
$ 13,723,050.19 534,985.38 984,399.98 9,619.76 68,755.13 302,041.59 -
Totals
Consolidated
Central Missouri Community Action, Inc. Columbia, Missouri COMMUNITY SERVICES BLOCK GRANT PROGRAM GRANT NO. CSBG 09-01 For the Program Period October 1, 2008 to September 30, 2009 Schedule of Revenue and Expenses Beginning CSBG Residual Receipts
$
603,679.19
Revenue Grant Revenue-CSBG
771,595.00
Other Revenues
21,831.68
Total Revenue
793,426.68
Expenditures Salaries
364,565.37
Fringe
114,678.10
In-Direct
71,009.70
Consultant
14,950.00
Travel
21,590.85
Space Costs
70,580.48
Consumable Supplies
30,815.02
Equipment
1,674.98
Contractual
77.50
Participants
4,135.63
Other
75,196.58
Sub Total Program Expenses
769,274.21
Leveraging - LIHEAP
257.37
Leveraging - Dollar More
18,157.17
Leveraging - MACA Housing Trust
4,539.27
Total Expenditures
792,228.02
Revenue over(under) Expense
1,198.66
Ending CSBG Residuals
$
604,877.85 Revenue Earned
Strategy
Contract Amount
Units Provided
by Strategy
Community Coordination/Resource Development Circles - Boone County
50,000
4 units/$12,500
Circles - Cole County
$
50,000
4 units/$12,500
50,000.00
Leadership Development
60,000
4 units/$12,571
60,000.00
Community Action Project
80,000
8 units/$20,000
80,000.00
Poverty Simulations
75,000
10 units/$7,500
75,000.00
Family Development
441,825 7,041 units/$30
232,337.00
Comprehensive Assessment Referral Resource Distribution
$
50,000.00
1,555 units/$30
46,650.00
2,643 units/$28
79,290.00
882 units/$15
24,696.00
Targeted Coaching
2,250units/$28
33,750.00
EIC/VITA Family Development
1,424 units/$28
39,872.00
Family Support Life Skills
Less: Units billed above contracted maxium earnings
$
- 29 -
771,595.00
Schedule A Central Missouri Community Action Grant No. G-08-16-2600-07-DOE RECONCILIATION OF REVENUES AND EXPENSES FOR THE PERIOD OF July 1, 2008 to June 30, 2009 ENERGY CENTER Beginning Fund Balance
SUBGRANTEE 0
Revenue Grant Income
Beginning Fund Balance
0
Revenue 312,976
Grant Income
312,976
Carry Over Funds
0
Carry Over Funds
0
Program Income
0
Program Income
0
Total Revenue
312,976
Expenditures Administration Program Operations Insurance Training/Technical Assistance Other
Total Revenue
312,976
Expenditures 25,080
Administration
282,796
Program Operations
4,248
Insurance
852
Training/Technical Assistance
0
Total Expenditures
312,976
Ending Fund Balance
0
Other Total Expenditures Ending Fund Balance
- 30 -
25,080 282,796 4,248 852
0 312,976 0
Schedule B Central Missouri Community Action Grant No. G-08-16-2600-07-DOE
BEGINNING AGENCY FUND BALANCE (CARRY-OVER) (As of July 1)
$
0
GRANT REVENUE (Funds received July 1 through June 30)
$
312,976
PROGRAM INCOME
$
0
LESS EXPENDITURES (July 1 through June 30)
$
312,976
AGENCY ENDING FUND BALANCE
$
0
Ending Cash on Hand
$
0
Ending Inventory
$
0
- 31 -
Schedule A Central Missouri Community Action Grant No. G-08-16-AMUE-07 RECONCILIATION OF REVENUES AND EXPENSES FOR THE PERIOD OF March 1, 2008 to February 28, 2009 ENERGY CENTER Beginning Fund Balance
SUBGRANTEE 0
Revenue Grant Income
Beginning Fund Balance
0
Revenue 28,339
Grant Income
28,339
Carry Over Funds
0
Carry Over Funds
0
Program Income
0
Program Income
0
Total Revenue
28,339
Expenditures Administration Program Operations
Total Revenue
28,339
Expenditures 2,605
Administration
25,734
Program Operations
2,605 25,734
Insurance
0
Insurance
0
Training/Technical Assistance
0
Training/Technical Assistance
0
Other
0
Other
0
Total Expenditures
28,339
Ending Fund Balance
0
Total Expenditures Ending Fund Balance
- 32 -
28,339 0
Schedule B Central Missouri Community Action Grant No. G-08-16-AMUE-07
BEGINNING AGENCY FUND BALANCE (CARRY-OVER) (As of March 1)
$
0
GRANT REVENUE (Funds received March 1 through February 28)
$
28,339
PROGRAM INCOME
$
0
LESS EXPENDITURES (March 1 through February 28)
$
28,339
AGENCY ENDING FUND BALANCE
$
0
Ending Cash on Hand
$
0
Ending Inventory
$
0
- 33 -
Schedule A Central Missouri Community Action Grant No. G-08-16-AMGAS-07 RECONCILIATION OF REVENUES AND EXPENSES FOR THE PERIOD OF November 1, 2008 to October 31, 2009 ENERGY CENTER Beginning Fund Balance
SUBGRANTEE 0
Revenue Grant Income
Beginning Fund Balance
0
Revenue 144,352
Grant Income
144,352
Carry Over Funds
0
Carry Over Funds
0
Program Income
0
Program Income
0
Total Revenue
144,352
Expenditures Administration Program Operations Insurance
Total Revenue
144,352
Expenditures 11,969
Administration
131,933
Program Operations
450
Insurance
11,969 131,933 450
Training/Technical Assistance
0
Training/Technical Assistance
0
Other
0
Other
0
Total Expenditures
144,352
Ending Fund Balance
0
Total Expenditures Ending Fund Balance
- 34 -
144,352 0
Schedule B Central Missouri Community Action Grant No. G-08-16-AMGAS-07
BEGINNING AGENCY FUND BALANCE (CARRY-OVER) (As of November 1)
$
0
GRANT REVENUE (Funds received November 1 through October 31)
$
144,352
PROGRAM INCOME
$
0
LESS EXPENDITURES (November 1 through October 31)
$
144,352
AGENCY ENDING FUND BALANCE
$
0
Ending Cash on Hand
$
0
Ending Inventory
$
0
- 35 -
Schedule A Central Missouri Community Action Grant No. G-08-16-LIHEAP-07 RECONCILIATION OF REVENUES AND EXPENSES FOR THE PERIOD OF June 1, 2008 to Mary 31, 2009 ENERGY CENTER Beginning Fund Balance
SUBGRANTEE 0
Revenue Grant Income
Beginning Fund Balance
0
Revenue 65,688
Grant Income
65,688
Carry Over Funds
0
Carry Over Funds
0
Program Income
0
Program Income
0
Total Revenue
65,688
Expenditures Administration Program Operations
Total Revenue
65,688
Expenditures 3,775
Administration
61,913
Program Operations
3,775 61,913
Insurance
0
Insurance
0
Training/Technical Assistance
0
Training/Technical Assistance
0
Other
0
Other
0
Total Expenditures
65,688
Ending Fund Balance
0
Total Expenditures Ending Fund Balance
- 36 -
65,688 0
Schedule B Central Missouri Community Action Grant No. G-08-16-LIHEAP-07
BEGINNING AGENCY FUND BALANCE (CARRY-OVER) (As of June 1)
$
0
GRANT REVENUE (Funds received June 1 through May 31)
$
65,688
PROGRAM INCOME
$
0
LESS EXPENDITURES (June 1 through May 31)
$
65,688
AGENCY ENDING FUND BALANCE
$
0
Ending Cash on Hand
$
0
Ending Inventory
$
0
- 37 -
Central Missouri Community Action Columbia, Missouri HEAD START PROGRAM GRANT NO. 07CH6152/43 For the Program Year Ended April 30, 2009 Schedule of Revenue and Expenses Compared with Budget
BUDGET REVENUE Grant Revenue - Head Start Grantee's In-Kind Contributions
$
VARIANCE FAVORABLE (UNFAVORABLE)
ACTUAL
4,142,906.00 1,035,727.00
$
4,142,906.00 1,073,958.00
$
38,231.00
TOTAL REVENUE
5,178,633.00
5,216,864.00
38,231.00
EXPENSES Direct Costs Personnel Fringe Benefits Travel Equipment Supplies Contractual Facilities/Construction Other Indirect Costs
2,053,815.00 688,546.00 40,784.00 47,000.00 161,202.00 28,910.00 705,810.00 416,839.00
2,103,094.00 729,284.00 48,609.00 38,126.00 150,038.00 53,319.00 598,347.00 422,089.00
(49,279.00) (40,738.00) (7,825.00) 8,874.00 11,164.00 (24,409.00) 107,463.00 (5,250.00)
4,142,906.00
4,142,906.00
1,035,727.00
1,073,958.00
38,231.00
5,178,633.00
5,216,864.00
38,231.00
Total Federal Expenses Grantee's In-Kind Expenses Personnel, Supplies and Other
TOTAL EXPENSES REVENUE OVER (UNDER) EXPENSES $
-
- 38-
$
-
-
$
-
- 39 -
Support Services
286,565.18
-
Non-Training Work Program Services
Total Program Services
-
248,565.24
Training Work Program Services
Other Program Services
-
-
Basic Skills Training
Work Experience/Job Shadowing
- 41 -
308,262.48
-
-
283,308.71
-
-
-
20,806.51
-
4,147.26
-
$
$
On-The-Job Training
34,269.16
-
3,730.78
-
$
$
Dislocated Workers
Administration
Classroom Occupational Training
Tuition Payments
Adult
$
$
314,510.66
-
-
273,128.95
19,910.40
-
-
-
17,757.29
-
3,714.02
Youth
Columbia, Missouri WIA SUPPLEMENTAL SCHEDULE - Core Programs For the Program Year Ending June 30, 2009
Central Missouri Community Action
$
$
620,192.81
450,069.76
135,290.93
-
-
-
-
13,330.36
-
11,810.44
9,691.32
Career Assistance Program
$
$
1,529,531.13
450,069.76
135,290.93
805,002.90
19,910.40
-
-
13,330.36
72,832.96
11,810.44
21,283.38
Total
$
1,650.00
Total Program Services
- 42 -
1,650.00
-
Building Maintenance
Other Program Services
-
-
Phones, Utilities, Comm.
Contracts
-
Support Services
ITV
-
Miscellaneous
$
-
-
Incentives
-
Van Rental
Equipment Purchase
-
-
Instructor
-
-
-
-
-
-
-
-
-
-
-
-
-
-
$
Postage/Supplies
-
$
Guard at Home
Supplies
Travel
One Stop
Columbia, Missouri WIA SUPPLEMENTAL SCHEDULE - Other Programs For the Program Year Ending June 30, 2009
Central Missouri Community Action
$
$
-
-
-
-
-
-
-
-
-
-
-
-
-
1,650.00
1,650.00
Total
Central Missouri Community Action Columbia, Missouri FOSTER GRANDPARENT PROGRAM GRANT NO. 07SFWMO001 For the Program Year Ended December 31, 2008 Schedule of Revenue and Expenses
FOSTER GRANDPARENTS REVENUE Grant Revenue - Foster Grandparents Grantee's In-Kind Contributions
$
TOTAL REVENUE
353,275.00 80,425.56 433,700.56
EXPENSES Salaries Fringe In-Direct Consultant Travel Space Cost Consumable Supplies Participants Other
80,314.54 29,201.73 16,537.23 1,046.40 4,909.32 3,805.43 215,659.00 1,801.35
Total Federal Expenses
353,275.00
Grantee's In-Kind Expenses
80425.56
TOTAL EXPENSES
433,700.56
REVENUE OVER (UNDER)
$
- 43 -
-
FEDERAL COMPLIANCE SECTION
Central Missouri Community Action Columbia, Missouri Schedule of Expenditures of Federal Awards For the Year Ended September 30, 2009 Pass-Through Federal Grantor/Pass-Through
Grant
CFDA
Entity Identifying
Federal
Grantor/Program Title
Yr. End
#
Number
Expenditures
Foster Grandparents
12/31/2008
94.011
N/A
Foster Grandparents
12/31/2009
94.011
N/A
Corporation for National and Community Services Direct Programs: $
99,306.13 263,759.83
Total Corporation for National and Community Services
363,065.96
U.S. Department of Health and Human Services Direct Programs: Head Start
4/30/2009
93.600
N/A
2,654,215.27
Head Start
4/30/2010
93.600
N/A
1,533,562.71
Healthy Marriage
9/30/2009
93.600
N/A
537,735.00
I Can
9/30/2009
93.600
N/A
340,990.00
TOTAL 93.600 Head Start - ARRA
9/30/2010
93.708
5,066,502.98 N/A
34,045.88
TOTAL Head Start Cluster (M)
5,100,548.86
Passed-through: State of Missouri Workforce Investment Board - Northwest Region Temporary Assistance for Needy Families - CAP Temporary Assistance for Needy Families - CAP
6/30/2009 6/30/2010
93.558 93.558
445,925.03 137,999.48
CAPPY08 CAPPY09
TOTAL 93.558
(M)
583,924.51
State of Missouri Division of Family Services Low-Income Home Energy Assistance Program (LIHEAP- ECIP)
9/30/2009
93.568
FY09LIHEAP
Low-Income Home Energy Assistance Program (LIHEAP- WZN)
9/30/2009
93.568
FY09LIHEAP
TOTAL 93.568
2,693,855.55 65,688.00 (M)
2,759,543.55
Community Services Block Grant
9/30/2009
93.569
CSBG 09-01
771,595.00
Community Services Block Grant - ARRA
9/30/2009
93.569
CSBG 09-01
142,905.50
Community Work Support
6/30/2009
93.569
CSBG 09-01
177,324.10
Community Work Support
6/30/2010
93.569
CSBG 09-01
TOTAL 93.569
278.22 (M)
Total U.S. Department of Health and Human Services
1,092,102.82 9,536,119.74
U.S. Department of Energy Passed-through: State of Missouri Department of Natural Resources Weatherization Assistance for Low-Income Individuals
6/30/2009
81.042
G-08-16-2600-07
190,385.26
6/30/2010
81.042
G-09-16-2600-07
193,090.17
3/31/2012
81.042
G-09-16-ARRA-07
250,900.99
Weatherization Assistance for Low-Income Individuals Weatherization Assistance for Low-Income Individuals - ARRA Total U.S. Department of Energy
(M)
- 44 -
634,376.42
Central Missouri Community Action Columbia, Missouri Schedule of Expenditures of Federal Awards For the Year Ended September 30, 2009 Pass-Through Federal Grantor/Pass-Through
Grant
CFDA
Entity Identifying
Federal
Grantor/Program Title
Yr. End
#
Number
Expenditures
Workforce Investment Act - Adult Program
6/30/2009
17.258
CMCAP08
Workforce Investment Act - Adult Program
6/30/2010
17.258
CMCAP09
76,578.76
Workforce Investment Act - Summer Youth - ARRA 15%
6/30/2010
17.258
CMCAP09
96,817.94
Workforce Investment Act - Adult Program - ARRA
6/30/2010
17.258
CMCAP09
U.S. Department of Labor Passed-through: State of Missouri Workforce Investment Board - Central Region $
216,127.24
30,316.65
TOTAL 17.258
419,840.59
Workforce Investment Act - Summer Youth
6/30/2009
17.259
CMCAP08
Workforce Investment Act - Summer Youth
6/30/2010
17.259
CMCAP09
77,252.41 56,302.28
Workforce Investment Act - Full Year Youth
6/30/2009
17.259
CMCAP08
170,228.09
Workforce Investment Act - Full Year Youth
6/30/2010
17.259
CMCAP09
14,296.27
Workforce Investment Act - Summer Youth - ARRA 85%
6/30/2010
17.259
CMCAP09
391,662.47
Workforce Investment Act - Youth - ARRA 15%
6/30/2010
17.259
CMCAP09
14,499.19
Workforce Investment Act - Youth - ARRA 85%
6/30/2010
17.259
CMCAP09
135,760.30
TOTAL 17.259
860,001.01
Workforce Investment Act - Dislocated Workers
6/30/2009
17.260
CMCAP08
251,684.26
Workforce Investment Act - Dislocated Workers
6/30/2010
17.260
CMCAP09
62,483.03
Workforce Investment Act - Dislocated Workers - ARRA
6/30/2010
17.260
CMCAP09
33,396.18
TOTAL 17.260
347,563.47 Total WIA Cluster (M)
Total U.S. Department of Labor
1 627 405 07 1,627,405.07 1,627,405.07
U.S. Department of Housing and Urban Development Passed-through: Boone County Public Housing Agency Section 8 Housing Choice Vouchers
9/30/2009
14.871
MO198
9/30/2009
14.252
41181-0022
6/30/2010
14.218
CDBG-08
(M)
1,492,198.51
Local Initiative Support Corporation HUD Section 4 Grant
12,500.00
City of Columbia, Missouri Community Development Block Grant Total U.S. Department of Housing and Urban Development
7,000.00 1,511,698.51
U.S. Department of Agriculture Passed-through: State of Missouri Department of Health Child and Adult Care Food Program
9/30/2009
10.558
ERS43-0923
262,580.22 262,580.22
Total U.S. Department of Agriculture Total Expenditures of Federal Awards NOTE A -- BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal grant activity of Central Missouri Community Action and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. (M) = Tested as a Major Program.
- 45 -
$ 13,935,245.92
JARRED, GILMORE & PHILLIPS, PA CERTIFIED PUBLIC ACCOUNTANTS REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Board of Directors Central Missouri Community Action Columbia, Missouri We have audited the financial statements of Central Missouri Community Action (a nonprofit organization) as of and for the year ended September 30, 2009, and have issued our report thereon dated April 20, 2010. 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. Internal Control Over Financial Reporting In planning and performing our audit, we considered Central Missouri Community Action’s internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Central Missouri Community Action’s internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization’s internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the organization’s ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles, such that there is more than a remote likelihood that a misstatement of the organization’s financial statements that is more than inconsequential will not be prevented or detected by the organization’s internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the organization’s internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether Central Missouri Community Action’s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards.
- 46-
We noted certain matters that we reported to management of Central Missouri Community Action in a separate letter dated April 20, 2010. This report is intended solely for the information and use of management, the Board of Directors, others within the organization, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.
JARRED, GILMORE & PHILLIPS, PA Certified Public Accountants April 20, 2010 Chanute, Kansas
- 47-
JARRED, GILMORE & PHILLIPS, PA CERTIFIED PUBLIC ACCOUNTANTS REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Board of Directors Central Missouri Community Action Columbia, Missouri Compliance We have audited the compliance of Central Missouri Community Action (a nonprofit organization) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended September 30, 2009. Central Missouri Community Action’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of Central Missouri Community Action’s management. Our responsibility is to express an opinion on Central Missouri Community Action’s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Central Missouri Community Action’s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of Central Missouri Community Action’s compliance with those requirements. In our opinion, Central Missouri Community Action complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended September 30, 2009. Internal Control Over Compliance The management of Central Missouri Community Action is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered Central Missouri Community Action’s internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of Central Missouri Community Action’s internal control over compliance.
- 48 -
A control deficiency in an entity’s internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity’s ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the entity’s internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the entity’s internal control. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of management, Board of Directors, others within the organization, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties.
JARRED, GILMORE & PHILLIPS, PA Certified Public Accountants April 20, 2010 Chanute, Kansas
- 49 -
CENTRAL MISSOURI COMMUNITY ACTION Columbia, Missouri Schedule of Findings and Questioned Costs For the Year Ended September 30, 2009 I.
SUMMARY OF AUDITORS’ RESULTS Financial Statements: The auditors’ report expresses an unqualified opinion on the financial statements of Central Missouri Community Action. Internal Control over Financial Reporting: Material weakness(es) identified? Significant deficiencies identified that are not considered to be a material weaknesses? Non compliance or other matters required to be reported under Government Auditing Standards? Federal Awards: Internal control over major programs: Material weakness(es) identified? Significant deficiencies identified that are not considered to be a material weaknesses?
Yes
X
No
Yes
X
No
Yes
X
No
Yes
X
No
Yes
X
No
The auditors’ report on compliance for the major federal award programs for Central Missouri Community Action expresses an unqualified opinion. Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of OMB Circular A-133?
Yes
Identification of major programs: U.S. DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT Section 8 Housing Choice Vouchers CFDA 14.871 U.S. DEPARTMENT OF LABOR WIA Cluster WIA Adult Program WIA Adult Program - ARRA WIA Youth Activities WIA Youth Activities – ARRA WIA Dislocated Worker WIA Dislocated Worker - ARRA
CFDA CFDA CFDA CFDA CFDA CFDA
U.S. DEPARTMENT OF ENERGY Weatherization Assistance for Low-Income Individuals Weatherization Assistance for Low-Income Individuals - ARRA
17.258 17.258 17.259 17.259 17.260 17.260
CFDA 81.042 CFDA 81.042
- 50 -
X
No
CENTRAL MISSOURI COMMUNITY ACTION Columbia, Missouri Schedule of Findings and Questioned Costs (Continued) For the Year Ended September 30, 2009 I.
SUMMARY OF AUDITOR’S RESULTS (Continued) Identification of major programs: (Continued) U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES Temporary Assistance for Needy Families CFDA Low-Income Home Energy Assistance Program CFDA Community Services Block Grant CFDA Community Services Block Grant - ARRA CFDA Head Start Cluster Head Start CFDA Head Start – ARRA CFDA
93.558 93.568 93.569 93.569 93.600 93.708
The threshold for distinguishing Types A and B programs was $418,057.38 Auditee qualified as a low risk auditee?
Yes
X
No
II. FINDINGS – FINANCIAL STATEMENT AUDIT None III. FINDINGS AND QUESTIONED COSTS – MAJOR FEDERAL AWARD PROGRAMS AUDIT None
- 51 -
CENTRAL MISSOURI COMMUNITY ACTION Columbia, Missouri Summary Schedule of Prior Audit Findings For the Year Ended September 30, 2009
Finding 2008-01 – Special Tests and Provisions Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Organization establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. Status: The Organization has implemented policies and procedures to ensure compliance. Finding 2008-02 – Special Tests and Provisions Recommendation: Policies and procedures should be written to provide internal control over client files. We recommend the Organization establish a review process, such as sampling a portion of each population of client files, to ensure all proper documentation is on file and up to date. Status: The Organization has implemented policies and procedures to ensure compliance. Finding 2008-03 – Activities Allowed or Unallowed Recommendation: We recommend the Organization implement procedures to allow for the timely processing of all energy related crisis’. This process should include improved documentation of time lines within participant files to better document the Organization has met requirements. Status: The Organization has implemented policies and procedures to ensure compliance. Finding 2008-04 – Activities Allowed or Unallowed Recommendation: We recommend the Organization implement procedures to allows for the documentation of income eligibility through the use of applications and income eligibility forms provided by the State of Missouri. When eligibility is determined through the State of Missouri TANF system, we recommend that screen be printed and retained on file to prove eligibility at the time of payment. Status: The Organization has implemented policies and procedures to ensure compliance. Finding 2008-05 – Activities Allowed or Unallowed Recommendation: We recommend the Organization implement procedures to allow for the documentation that the State required notification letter is sent to all participants. Status: The Organization has implemented policies and procedures to ensure compliance.
- 52 -
Board of Directors Conflict of Interest Policy Please read the policy below. This policy is designed to both safeguard the best interests of Central Missouri Community Action Agency and comply with various state and federal laws, such as the Internal Revenue Code and the Head Start Act, governing conflicts of interest. Due to differing requirements of these laws, some transactions are outright prohibited and others may be permitted, but only under certain circumstances described below. If you have any questions, you may contact Darin Preis at Darin-Preis@showmeaction.org or 573-443-8706, Ext. 225. After you have completed reading it, please list any information that is required to be disclosed by the policy, sign it, and return it to Darin. Disclosures are required for the period beginning on September 1 of the year preceding the year the Board member signs this policy. IMPORTANT NOTE: This policy does not require the disclosure of assistance or services provided by Central Missouri Community Action to Board members or their Immediate Family members, such as Head Start, if such individuals are not given preference in obtaining such assistance or services and they are provided on similar terms as for any other applicant for Central Missouri Community Action programs. 1. Prohibited Transactions. No member of the Board of Directors of Central Missouri Community Action, or a member of his or her “Immediate Family,” may have a “Financial Interest” in the purchase, sale, contract for, rental, or lease of goods, space or services, or any other transaction, including loans and grants, by or with Central Missouri Community Action or any of its Head Start delegate agencies. (a) “Financial Interest” means (i) a material financial interest in the purchase, sale, rental, contract, lease, loan, or other transaction, including commission or fee, share of proceeds, prospect of promotion, profit participation or any other material financial reward; and/or (ii) any of the following interests in or associations with an entity providing or receiving such goods, space, services, loans, or grants: • • •
Sole ownership, or ownership of 5% or more stock; Partnership of 5% or more or beneficial interest of 5% or more; or Employee or independent contractor, if his or her position at or compensation from the entity is determined by revenues from or business with Central Missouri Community Action, or its subsidiaries or delegate agencies.
Board of Directors’ Conflict of Interest Policy
August 27, 2009
Approved by CENTRAL MISSOURI COMMUNITY ACTION, Inc. Board of Directors on 9-24-24. P:\Head Start\Program Governance\Area Policy Council\2009-2010\08-10\ConflictofInterestPolicy-CMCA Board.doc
Page 1 of 5
“Immediate Family” includes: • • • • • • •
Spouse Parent Child (including adopted) Sibling Father-in-law, Mother-in-law Brother-in-law, Sister-in-law Son-in-law, Daughter-in-law
2. Employment and compensation. No Central Missouri Community Action Board member, nor a member of his or her Immediate Family, as defined above, shall be an employee of Central Missouri Community Action or any of its Head Start delegate agencies. No Central Missouri Community Action Board member may be compensated for his or her regular service on the Central Missouri Community Action Board of Directors or for providing services to Central Missouri Community Action. However, Board members may be reimbursed for actual reasonable, necessary, and documented expenses incurred, consistent with policies adopted by the Board of Directors. 3. Gifts to Board members. Central Missouri Community Action Board members are prohibited from soliciting or accepting gifts, money, or gratuities, other than those of nominal value, from: • • •
Persons receiving benefits or services under any Central Missouri Community Action program; Persons or organizations performing services for or providing goods or space to Central Missouri Community Action; or Persons who are otherwise in a position to benefit from the actions of a Central Missouri Community Action employee, officer, or Director.
“Nominal value” is $50 or less per instance and $150 or less per calendar year. 4. Disclosures required by law. Central Missouri Community Action is required to disclose to the state and federal governments certain information concerning relationships and transactions between and among its Board members, their family members (including Immediate Family members as defined by Section 1(b) and ancestors, grandparents and grandchildren), and entities with which they are associated and Central Missouri Community Action or its subsidiaries or delegate agencies (“Related Party Transactions”). Board members should list these disclosures at the end of this Policy. Information to be disclosed includes the following: • • •
Has Central Missouri Community Action made a grant award or contribution to any organization with which its Board members have a relationship? Do any Central Missouri Community Action Board members have a family or business relationship with any other Central Missouri Community Action Board member? Do any Central Missouri Community Action Board members have a family or business relationship with any Central Missouri Community Action employee?
Board of Directors’ Conflict of Interest Policy
August 27, 2009
Approved by CENTRAL MISSOURI COMMUNITY ACTION, Inc. Board of Directors on 9-24-24. P:\Head Start\Program Governance\Area Policy Council\2009-2010\08-10\ConflictofInterestPolicy-CMCA Board.doc
Page 2 of 5
-
•
A “business relationship” does not include a relationship between (1) attorney and client, (2) medical professional (including psychologist) and patient, or (3) priest/clergy and penitent/communicant.
Are any Central Missouri Community Action Board members, either personally, through family members, or through entities with which they are associated, involved in, or do they intend to become involved in, any other transactions or relationships with Central Missouri Community Action, its subsidiaries or delegate agencies (other than as an Central Missouri Community Action Board member) that are not mentioned elsewhere in this policy? -
Here are some examples of situations you should disclose (these are in addition to disclosures required elsewhere in this policy): 1. You are a board member of a nonprofit organization that receives funding from Central Missouri Community Action. 2. You are a board member of a nonprofit organization that provides funding to Central Missouri Community Action. 3. You or a family member is an employee of a business or organization that receives revenue or funding from Central Missouri Community Action. 4. Your grandchild is a vendor, or has an ownership interest in, a vendor with which Central Missouri Community Action does business.
5. Continued disclosure obligation and disclosure of other potential conflicts of interest. If, after signing this policy, a Central Missouri Community Action Board member becomes involved, or intends to become involved, in a Prohibited Transaction, employment, compensation, or gift, as defined above, or becomes aware of such an existing transaction or status, the Board member must promptly notify the Central Missouri Community Action President. In addition to those Prohibited Transactions, gifts, and employment or compensation described above, Board members are required to promptly disclose to Central Missouri Community Action President any Related Party Transactions in which they are, or intend to become, involved. 6. Procedure for addressing transactions. The following process should be followed for all Prohibited and Related Party Transactions: (a) An ad hoc committee of Board members composed entirely of individuals who have no involvement with any Related Party Transactions (“Independent Board Members”), who are appointed by the President of the Central Missouri Community Action Board of Directors and approved by the Board of Directors shall review, in consultation with the Central Missouri Community Action President/CEO, all Related Party Transactions of Board members, including those that may be prohibited pursuant to Paragraph 1 of this Policy. Board of Directors’ Conflict of Interest Policy
August 27, 2009
Approved by CENTRAL MISSOURI COMMUNITY ACTION, Inc. Board of Directors on 9-24-24. P:\Head Start\Program Governance\Area Policy Council\2009-2010\08-10\ConflictofInterestPolicy-CMCA Board.doc
Page 3 of 5
(b) The Board committee, with the advice of legal counsel as necessary, shall determine whether a Related Party Transaction is a Prohibited Transaction, as defined by paragraph 1 of this policy and any other applicable requirements. (c) If the Board committee determines that the transaction is prohibited, then the Board committee shall recommend either (i) not to enter into the transaction or (ii) to require the resignation of the Board member associated with the Prohibited Transaction. •
In making this determination, the Board committee shall determine whether, all factors considered, the transaction under consideration is fair and reasonable to, and is in the best interests of, Central Missouri Community Action. The Board committee shall review, where appropriate, information concerning alternatives to the transaction; comparable transactions entered into by other parties and organizations; and/or independent appraisals, and any other relevant factors.
•
For this purpose, a "transaction" may include an ongoing business, contractual, or grant relationship.
(d) If the Board committee determines that the Related Party Transaction is not prohibited, then it shall also determine whether, all factors considered, the transaction under consideration is fair and reasonable to, and is in the best interests of, Central Missouri Community Action. •
•
In making this determination, the Board committee shall review, where appropriate, information concerning alternatives to the transaction; comparable transactions entered into by other parties and organizations; and/or independent appraisals, and any other relevant factors. For this purpose, a "transaction" may include an ongoing business, contractual, or grant relationship.
(e) The Board committee shall report its determinations and recommendations from paragraphs (c) and (d) to the full Board of Directors. (f) At a meeting of the Board of Directors or Board committee, a Board member who is associated with the transaction at issue may state his or her views, and shall respond to questions, as to any Related Party Transaction, including Prohibited Transactions, in which he or she is involved, but only Independent Board members shall be present for and participate in deliberations or voting as to any Related Party or Prohibited Transactions. (g) The Independent Board Members shall vote whether to adopt the Board committee’s recommendations regarding the transaction at issue. If the Board committee recommends that the Board member be required to resign from the Board, and the Independent Board Members approve such recommendation, then such action shall be treated as removal for cause under the Central Missouri Community Action by-laws. The basis for any such vote shall be documented in the minutes of the meeting at which action is taken, and those minutes shall be approved at the next meeting of the Board of Directors. Board of Directors’ Conflict of Interest Policy
August 27, 2009
Approved by CENTRAL MISSOURI COMMUNITY ACTION, Inc. Board of Directors on 9-24-24. P:\Head Start\Program Governance\Area Policy Council\2009-2010\08-10\ConflictofInterestPolicy-CMCA Board.doc
Page 4 of 5
CMCA Board of Directors Conflict of Interest Signature Sheet By signing here, I acknowledge that I have read and agree to abide by the Central Missouri Community Action Board of Directors conflict of interest policy and (check one): ___
am not, to the best of my knowledge, a participant in any Prohibited Transactions, employment, compensation, gifts, Related Party Transactions, or any other transactions or relationships required to be disclosed by this policy; or
___
have, to the best of my knowledge, disclosed below any Prohibited Transactions, employment, compensation, gifts, Related Party Transactions, and any other information required to be disclosed by this policy.
Disclosures are required for the period beginning on September 1 of the year preceding the year the Board member signs this policy. Disclosures: ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ______________________________________________________________________________ ____________________________________ Printed Name ____________________________________ Signature Board of Directors’ Conflict of Interest Policy
___________________________________ Date
August 27, 2009
Approved by CENTRAL MISSOURI COMMUNITY ACTION, Inc. Board of Directors on 9-24-24. P:\Head Start\Program Governance\Area Policy Council\2009-2010\08-10\ConflictofInterestPolicy-CMCA Board.doc
Page 5 of 5
Central Missouri Communit y Act ion HEAD START PROGRAM
Quality Assurance Summary Report
ONGOING MONITORING for the Month of: July 2010 SUMMARY OF ONGOING MONITORING ACTIVITIES Different data sources were utilized by the team during this monitoring period; review of Participant Files, classroom observations, review of Child Plus reports (database), etc. Strengths were identified by the team along with areas needing improvement. The monitoring emphasis for the month is reviewed using the OHS Monitoring Tool and review of the program work plan, policy, procedure, forms, and formats. Monitoring Emphasis for the month: Program Design and Management PROGRAM INFORMATION REPORT (PIR) – Comparison of Performance Indicators HEAD START EARLY HEAD START As of 08/10/10
2008-09
2007-08
As of 08/10/10
2008-09
2007-08
01. Children up to date on a schedule of Preventative and Primary Health Care:
87%
91%
93.20%
56%
94%
88.68%
02. Children needing medical treatment:
3%
0.00%
0.00%
2%
0.00%
2.13%
03. Children receiving medical treatment:
91%
--
--
75%
--
100.00%
67%
--
91.42%
NA
--
--
14%
31%
22.30%
NA
--
--
33%
18%
36.51%
NA
--
--
92.80%
101%
104.69%
76%
73%
100.00%
99%
94%
91.28%
98%
89%
100.00%
89%
74%
80.33%
88%
100%
83.33%
04. Children completing dental exams: (Preschool Only) 05. Children needing dental treatment: (Preschool Only) 06. Children receiving dental treatment: (Preschool Only) 07. Children with up-to-date, or all possible, immunizations: 08. Children enrolled in Medicaid, SCHIP, or Paid Health Insurance at EOY: 09. Classroom teachers with an ECE or related degree ( AA, BA or graduate):
Possible systems issues: • Consistent use of program data collection software, by program managers to monitor program compliance. • Collection, data entry and coding of immunizations to monitor that children have received all required immunizations prior to entry into the classroom. • Sign-in and Sign-out sheets are not being completed by parents daily when bringing their child to the center. Plan of action: • Review and revise program monitoring expectations to include requirements of reviewing ChildPlus reports on a set schedule. • Review current process; solicit feedback from HSAC on changes needed for the upcoming program year.
SUMMARY of the Enrollment Report (Pages 2-3) Head Start Enrollment is low this month. July begins the slow exodus of 5 year olds out of the program. This will continue as the start of the school year draws closer. Vacancies are being replaced, however many families were hesitant to start their child prior to the program shut down for pre-service training the first 2 weeks of August.
SUMMARY of the Attendance Report (Page 4) Average Daily Attendance is low this month. Absences are documented, most common reasons include: illness, out-of-town and home with parent(s).
8/13/2010
1 of 4
Site Name WFSC Lakeview Community R6 Centralia Park Tiger Paws Worley Callaway County Cole East Cole West Clubhouse Howard County Glasgow Moniteau County Linn Chamois
F.E. 40 20 20 30 60 30 30 36 36 0 0 0 0 0 0 0 102
*F.E. 18 0 0 0 0 30 0 18 15 31
26
Last Day 18
92 90.20%
16 31
27
Enrolled 18
2
>130 0
0
0
Foster 1
1 0
2
Homeless 2
7 4
9
Public 4
0 0
0
Concern 0
10 9.80%
1 5
3
Disability 1
Monthly Totals:
1
2
0 0.00%
Income Eligibility 0-100% 101-130 10 1
13
2
24 23.53%
Waitlist
94 8 23
5 4.90%
101
19
28
1 0.98%
10% or >
4 3.92%
# of children/pregnant mothers enrolled on the reporting date or terminated and still in 30-day replacement window prior to reporting date. Reported on-line to ACF each month.
<10%
4 3.92%
Last Day:
Cumulative number of children served during the reporting month.
<35%
54 52.94%
Enrolled:
All Terminated Children were not replaced within 30 days; the end of the part-day program option is less than 60 days away. In accordance with PS 1305.7. See ChildPlus Report 2210 in Enrollment Binder.
242 237.25%
Vacancies: Funded Enrollment
HEAD START Enrollment Jul-10 Local ID County 2102 2101 AUDRAIN 2103 2202 2203 BOONE 2213 2209 2301 CALLAWAY 2401 COLE 2406 2501 COOPER 2601 HOWARD 2602 2701 MONITEAU 2851 OSAGE 2852 80 40 40 36 17 36 17 20 552 90 88.24%
FE:
Current Enrollment during the summer months when part-year classrooms are not open.
Mandated Requirements >97%
*FE:
2 of 4
8/13/2010
COLE
CALLAWAY
BOONE
AUDRAIN
Early Head Start Enrollment Local ID County 2102
2104 1200 1211 2301 2409 2407
1
0
>130 0
0
Foster
2
2
Homeless
2
0
Public Asst.
0
0
Concern
0
1
Disability
Income Eligibility 0-100% 101-130 1
Waitlist 0
Enrolled 13
Last Day 11
F.E.
Site Name 3
16 13
16
1
15
0
16
3
20
2
16 0
WFSC 0
Community Early Learning 0
10 5
10 33
8
1
1
Bear Creek
0
0
0
2
3
0
4
0
0
7
6
6
1
0
0
0
0
0
0
5
1
2
24
1
0
0
16 1
1
0
1
9
9
23
12
0
0
8
14
16 18
16
24
18
16
16 16
16
Callaway County Capital Early Learning
Tiger Paws
JC Day Care
2
0
0
3
1
0
0
4
0
5
0
1
0
0
0
1
0 0
1
0
0 0
2
1
2 6
17 0 9
5 3
24
2
5 12
24
11
4 12
24
11
Clubhouse 16
Open Book COOPER 10
2408 2501 Moniteau County
1
0
Howard County
0
0
MONITEAU
1
2
HOWARD
0
0
11
0
0
Disability
0
35
Concern
0
0
0
18
Public Asst.
0
0
1
3
Homeless
1
0
2
4
Foster
0
0
0
>130
0
0
3
10
0
0
15
0
3 1
121
0
5 75
2
19
Waitlist
1
5 192
0
19
Enrolled
0
4 190
2
16
Last Day 2
Chamois 190
2
Linn
2701 OSAGE
2601 2852 2851
-
F.E. 2
9
2
0
0
1
1
0
5
0
0
0
0
Open Book
-
0 1
0 0
Income Eligibility 0-100% 101-130
0
Site Name WFSC 0
Community Early Learning Bear Creek 0
17
0
2
Tiger Paws -
12
0
17
Callaway County
Central Office
0
0
0
0 1 0
1 0
1
-
-
-
-
Moniteau County
Howard County Chamois
Clubhouse
MONITEAU OSAGE Linn
3
0 0
HOWARD
0
0
0
2
0
0
Cole
0
6
0
0
2
1
0
0
0
0
0
1
1
2
-
13
Homeless
-
3
Foster
Capital Early Learning
23
>130
JC Day Care
0
101-130
COOPER
COLE
CALLAWAY
BOONE
AUDRAIN
PRENATAL FAMILIES Local ID County 2104 2102 1200 1211 1213 2301 2401 2409
24
0-100%
2601
2407
-
Waitlist
2501
2852
2701
2408
14
Enrolled
4
Disability
Last Day
12
Concern
F.E.
134
11
78
10% or >
0
215
9.80%
41
214
1.47%
20
Public 204
<10%
1.96%
# of children/pregnant mothers enrolled on the reporting date or terminated and still in 30-day replacement window prior to reporting date. Reported on-line to ACF each month.
2851
EHS PROGRAM TOTALS
<35%
5.88%
5.39%
65.69%
0.00%
38.24%
20.10%
105.39%
Cumulative number of children served during the reporting month.
>97%
104.90%
Last Day:
Mandated Requirements
Enrolled:
All Terminated Children were NOT replaced within 30 days. in accordance with HSPPS 1305.7 vacancies do not have to be filled within the last 60 days of a program year.. Funded Enrollment
Vacancies: FE:
3 of 4
8/13/2010
Last Day 0
16
Enrolled 0.00%
NA
ADA NA
NA
#DSS Child Care Subsidy
NA
NA
# Breakfast
NA
NA
# Lunch
NA
NA
# PM Snack
CACFP MEALS PROVIDED F.E. 0
15
NA
20 0.00%
10 3
129
16
85.57%
NA
Community Early Learning 0 64.93%
157
Community R-VI*
Site Name
HEAD START AND EARLY HEAD START Jun-10 Local ID County 2104 0 34
NA
2103 20 10
147
NA 226
351
NA
NA 299
NA 318
268
1200
NA
NA
Lakeview 34
NA
NA 735
AUDRAIN
10 0.00%
NA
NA 806
2101 8
60 0
0.00%
NA 788 11
278
NA
WFSC 0 0
NA 21 79.37%
NA 10
NA 321
Bear Creek CFDC 30 0 23
NA 85.85% 32
NA 70.92%
NA
31
16
NA
Centralia 60 24 51
0.00%
52 16
NA 400
2102
Park 14 49
0
Callaway County 16
NA
1211
Pregnant Moms 54 0
Capital Early Learning
NA
NA 410
2202
Tiger Paws 30
2203 2213 Worley
BOONE
2209
NA
Cole East
NA
CALLAWAY
2409
NA
2301 2401
NA
NA
0.00%
NA
0
NA
NA
31
NA
0
NA
NA
31
NA
NA
80
92.88%
NA
40
COLE
18
NA
Cole West
2406
18
81.05%
NA
16
0.00%
JC Daycare
24 5
2407
24 5
Open Book Clubhouse
NA
79
NA
NA
NA
84
NA
NA
0.00%
84
0
NA
0
4
NA
17
NA
NA
Glasgow
11
NA
12 11
NA
12 46
NA
52
Moniteau County
19
NA
19
1850
36
NA
Chamois*
2097
0.00%
NA
5
1933
5
59
21
84.89%
Linn
Howard County
2408 COOPER HOWARD MONITEAU OSAGE
62.32% 0.00%
24 44
2501 2602 2601 2701 2852 2851
307
Average Daily Attendance (ADA) is tracked and analyzed in accordance with 1305.8 of the Head Start Performance Standards.
304
ADA:
For the purpose of this report, we are only reporting the children for whom we receive DSS reimbursement. (Those that are enrolled in a full-day classroom.) For more information on the DSS/Child Care Assistance Program, please visit http://dss.mo.gov/cd/childcare/pdf/ccare.pdf.
756
NA
TOTAL
DSS Child Care Subsidy:
For more information regarding the Child and Adult Care Food Program (CACFP), please visit http://www.fns.usda.gov/CND/Care/CACFP/aboutcacfp.htm.
*Reimbursement collected by partner.
CACFP Meals Provided:
4 of 4
8/13/2010
Central Missouri Community Action Early Childhood Programs - Head Start and Early Head Start Passion – Commitment – Excellence
CMCA Head Start Director’s Report August 11, 2010 CMCA Head Start 2010-2011 “Providing the BEST for young children and their families….. Healthy Pregnancy and Birth, Thriving at Three, Successful at 5 to assure that they are Competent and Well Rounded at Eight” Thank you to the CMCA Head Start Policy Council for their commitment to the children, families, and program. The summer attendance has assisted the program in meeting outcomes, planning for the 2010-2011 program year, and development of long-range goals and objectives. THANKS from all of us at CMCA Head Start! CMCA Annual Meeting Date has been confirmed – mark your calendars now to be in attendance on October 28, 2010 beginning at 6:0 PM. Policy Council members receive special invitations to this annual event. Please be advised that this is an invitation-only event and if you remain on the Policy Council will receive a formal invitation in the fall…….more to come. Policy Council Meeting will be held on Thursday, August 19, 2010 at the Central Missouri Community Action Central Offices. Come join us for a light meal at 5:30 PM, committee meetings at 6:00 PM and the Policy Council meeting immediately following the committee meetings. We look forward to seeing you there! Missouri Head Start Association (MHSA) will be holding a Board Training in September with the goal of re-invigorating HS and EHS member programs through meetings, trainings and ongoing opportunities for collaboration and advocacy on behalf of Head Start state-wide. Mernell King serves as the Vice President of the MHSA at this time. CMCA Head Start will be looking for staff, parent (from PC) and community representatives in October – are you interested and willing to serve?
T/TA System – the Head Start T/TA (training and technical assistance) system has changed. This is in response to the need, as identified by the Office of Head Start, to provide more direct training and mentor-coaching to the teaching staff in programs. CMCA Head Start did submit at grant to the Office of Head Start to enhance our current mentor coach program.
PROGRAM UPDATES: I CANOur Current I CAN programs, from the east coast, have completed their data entry as of July 31, 2010. The final number of families trained for the twenty (20) programs was 1,903 families. The two Migrant/Seasonal Head Start programs have had their seasonal families return and have begun their parent trainings. Both programs have held their trainings in July and August and the last training should be conducted on August 15, 2010. We expect to have 200 families trained between the two programs. Once all Migrant/Seasonal trainings are completed, they too will begin their data entry. The Health Care Institute’s evaluation team, housed at UCLA, will begin to work on the analysis of both individual and aggregate data for the regular programs and will later work on the Migrant/Seasonal program evaluation. In the fall, both sets of information will be compared. The deadline for the report to be submitted to the Fed is 30 days concluding the end of the grant for year 2 (October 30, 2010). The I CAN team has also secured a location for the upcoming Train-the-Trainer program on November 11-12, 2010 in Albuquerque, New Mexico. Contracts are in place and will be executed and forwarded on to the hotel. The Year 3 I CAN programs are beginning to develop their Health Improvement Plans (HIP’s). The HIPs are to be complete. and retuned for review by the I CAN team. by October 1, 2010. These HIPs returned to the programs at the Train-The-Trainer in November with comments and suggestions.
CFC (Connecting for Children) Updates: August marks the two month countdown until the end of Program Year 3. This month CFC will be holding a 1-day training on the 14th for all returning participants where we will be learning about Love & Logic, a discipline based curriculum. This event will be led by CMCA’s very own Dave Bruns, FDA II. That same weekend (the 14-15th) CFC will be holding a 2-day overnight event for couples, featuring the Love’s Cradle curriculum. We anticipate this weekend being a huge success! CFC is also excited to announce that we were able to send one of our bilingual trainers to the Smart Marriage Conference last month. This trainer became credentialed in Family Wellness which we are now offering to our Latino families in a 5-week class format. We are excited to offer these classes from Aug 24-Sept 21! We still have some spots available, so please encourage families to call and sign up!
For any information regarding enrollment or signing up for a class, please have families call us at 443-8706 or toll-free at 800-706-1742 ext. 230 (Rebecca) or ext. 222 (Nolanda) or ext. 232 (Amy-for Spanish speaking participants, enrollment, questions, and sign-up). We also have information on other trainings offered in the community that we can refer families to-don't hesitate to contact us! Family Development Update Head Start fathers and families will be hearing more about exciting upcoming events very soon – ask your local Head Start Team Leader for updates… On a new front, CMCA Head Start’s Family Development unit is researching the possibility of bringing a nationally recognized expert on the emotional health of children, Dr. Gerald Newmark, PhD, to Central Missouri in the fall of 2010. Dr. Newark’s work, “How to Raise Emotionally Healthy Children” has been highly acclaimed by programs, agencies and communities across the country and around the world. Working with the Social Service Advisory Committee, members of a CMCA Head Start committee, lead by Bryon White, Family Development Administrator, will developed the project further…more to come. Interpretive Services Update A focus for Interpretive Services this summer has been the translation into Spanish of many of the forms for the 2010-2011 Head Start school year. In particular, we have prioritized forms and documents that foster family involvement and those that involve providing parental consent in writing. In addition, the Parent Handbook and the Orientation Packet were translated and will be provided to parents as bilingual materials. Another new development in Interpretive Services is a new procedure for the use of interpreters and translators in Head Start. As part of this new procedure, we will be having Interpreter Orientations and requiring background screenings for contracted interpreters. The first of these Interpreter Orientations will occur in August. Other Updates Health Literacy Project at CMCA Early Head Start – We are excited to have been asked to be a part of a research project at UCLA which will assess the health literacy of EHS families using a protocol developed and tested in Georgia. Following the assessments, Dr. Carol Teusch, MD, from UCLA’s Health Care Institute will train the same families in how to read
over-the-counter medication labels using a newly developed training tool from the HCI. In addition, CMCA will partner with the University of Missouri’s Master’s Degree Program (public health) to assist in the training of masters-level students in the use of the training protocol. They will then develop follow-up training modules for use in the home on home visits. They will provide the initial training to identified EHS families in the home. This is a great project and a great partnership with MU –and we get a little $$$ for it! Special Education Practicum Students from the University of Missouri will be working again with the EHS program in Columbia. Students will be in both Tiger Paws and Bear Creek EHS locations. This is a great learning experience for the students and a great learning experience for the staff. Melissa Chambers, Wendi Matilck and Mernell King will be meeting on Monday, August 16th with representatives of MU’s School of Education – Special Education unit to confirm plans, etc. CMCA Head Start’s No Tobacco/Tobacco Free committee has been formed to study the development of both policies and procedures. More information will be shared at the meeting….and a video of Third Hand Smoke!! If you’d like to join our committee, please let Mernell King know and she will be sure to sign you up! FEDERAL REPORTING: ARRA Reports are due quarterly – Reports was submitted to the Fed by 7/14/2010. I CAN quarterly report was submitted to the Office of Head Start by July 31, 2010. CFC quarterly report was submitted to the Office of Head Start by July 31, 2010 Health Service Advisory Committee (HSAC) –. Are you interested in participating? Do you know a health practitioner in your area that might be interested in joining the HSAC? Next Meeting is in September. Please contact Melissa Scheer or Beth Vossler at 443-8706 for more information. Peer Review Updates: Peer Review responses were sent to the Office of Head Start - Region VII on Friday, May 28, 2010. All but one (1) item of non-compliance were corrected onsite during the review and remain in compliance at this time. Only one (1) finding remained at the end of the review week and that non-compliance was corrected on December 4, 2010 immediately following the Peer Review.
Self Assessment Findings: Will be shared with the Policy Council at the August meeting. A great big thanks to Lisa Thomeczek, Board of Directors, for helping with the process this year and for providing such valuable insight each and every month from the first SA committee meeting to the last! Lisa you are awesome!!!!! OHS Site Visit: We have been told by our Office of Head Start Program Specialist, Clarence Small, that he will be making a site visit for the EHS Expansion some time before October 2010. OHS Peer Review: Will take place some time in the FY2011 which begins October 1, 2010. This review will take place for the Expansion of EHS only and will be conducted by a much smaller review team than a full-blown peer review would require. You will receive more information as soon as we receive it… PARTNERSHIP UPDATES: Other News on the EHS Start Up Front: Work continues in Chamois (Osage County) on their new modular classroom. The anticipated start date of 8/1/2010 had to be revised, however, the modular is in the community and set –up is being completed currently. The community is excited and the school is happy to continue the partnership in service to families (prenatal to age 5) in the new HS/EHS. We utilize land owned by the school (and have for many years) and we also have a transportation/bus partnership with the school district. Can’t wait to get this one up and running. Capital Early Learning Center in Jefferson City is a partnership with Lincoln University to serve 16 infants/toddlers and preschool children. The university is renovating a property at this time and the anticipated start date is 8/1/2010. This partnership will strengthen the strong relationship with Lincoln and eventually provide practicum opportunities for their ECE students. We are excited about this partnership as Well! Partnership with Columbia Housing Authority – we are discussing space needs with the Columbia Housing Authority. We have received word that the CHA has been approved, by the city of Columbia, for a $77,000 grant (CDBG funds) for the renovation of the space. We now await a “community comment period” and then funds can be released to begin the necessary renovations. Columbia Public Schools – we have been approached to consider the development of another 2 classrooms with the Columbia Public Schools for title I/Head Start wrap-around classrooms at the school’s new early childhood center.
We are currently determining if this can be feasible in the 2010-2011 program year. Representatives from Missouri Child Care Licensure (MO Dept. of Health and Senior Services) have made a walk through at the proposed new classrooms in the Columbia Public Schools. We have developed a formal “intent to partner” with the CPS and propose moving the 2 part-day classrooms at Worley Head Start to the new location at Field Elementary in Columbia. More to come…. Training updates CMCA has provided High Scope curriculum training for the CFDAs of our 3-5 year old Preschool Head Start program. (July 2010). Pre-Service for Management Team members began August 3, 2010. Pre-Service for all CMCA Head Start team members began Tuesday, August 20, 2010. We know that this is quite an effort to make in coming to training Partnership for a Healthy Baby (Florida State Curriculum) will be here in fall – The Partnership curriculum is a program for parenting education. We look forward to having these on-site training opportunities. MANAGEMENT UPDATES: Our focus this month – finalizing the PIR (Program Information Report) and start up our new year which begins after Labor Day! Eligibility – Recruitment- Selection - Enrollment and Attendance (ERSEA) Activities – Enrollment continues to meet expectations - Enrollment Report is contained within this report packet/mailing. MONITORING CONCERN AREAS NOTED by Program Director: We continue to struggle with follow-up for child identified health and dental needs. Some health activities were not completed prior to children entering the program (immunization records provided for an example) We remain always concerned with Inkind donations as we develop more and more programs and are expected to have an 80-20 match (federal/local). While we did meet the non-federal share in FY’09 (ended April 30, 2010), we had a lot of difficulty and w were still collecting inkind the last week of July (for time periods earlier in the program year). There will be a formalized INKIND plan for the year (2010-2011) with expectations of both sites and individual administrators, specialists and managers outlined. We hope that this will keep our focus on gathering and recording inkind and making a thorough analysis tied to the plan each month. I will be asking the Director’s of Operations to provide
updated plan reports in the 2010-2011 program year regarding the progress on the “plan”. Our 2010 PIR is due to the Office of Head Start by August 31, 2010. ACTION ITEMS: Grants: Approval of the following grant application is requested: Kansas City Royals Grant - $5,000 the grant summary sheet is provided in this packet.
Other REQUIRED INPUT/Approvals: ERSEA Report Credit Card Report USDA Meal Count/Report Attendance Report Monitoring Report –
IM/PI: Information Memorandums and Program Instructions – those we have received since our last Council meeting are found for your information and review within this mailing. In addition, they can be found on the eclkc web site: www.eclkc.ohs.acf.hhs.gov.
Web Sites of Interest to Policy Council Members: www.moheadstart.org - this is the official web site of the Missouri Head Start Association. Missouri Head Start Association works for children, families, staff and communities regarding issues of interest to Missouri’s Head Start programs. The site gives detailed information on all of Missouri’s Head Start and Early Head Start Programs. www.ECLKC.ohs.acf.hhs.gov – this is the Early Childhood Learning and Knowledge Center. This web site is the complete repository and library of all items from Head Start since 1965. This is a great web site and if you have access to a computer –check it out!
Respectfully submitted,
Mernell T. King Early Childhood Programs Director Central Missouri Community Action 807 B North Providence Road Columbia, MO 65203 573.443.8706 (x228) Mernell-King@showmeaction.org "It is easier to build strong children than to repair broken men." -- Frederick Douglass
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ACF Administration for Children and Families
1. Log No. ACF-IM-HS-10-04
2. Issuance Date: 7/19/2010
3. Originating Office: Office of Head Start 4. Key Words: Child Welfare, Foster Child(ren), Child Protective Services
INFORMATION MEMORANDUM TO: Head Start and Early Head Start Grantees and Delegate Agencies FROM: Joint memorandum from the Office of Head Start and the Administration on Children, Youth & Families SUBJECT: Head Start and Child Welfare Partnerships: Partnering with Families Involved in the Child Welfare System Background Information This Information Memorandum (IM) is jointly issued by the Office of Head Start Director, Yvette Sanchez Fuentes and the Commissioner for the Administration on Children, Youth and Families, Bryan Samuels, who oversees the management of the U.S Childrenâ&#x20AC;&#x2122;s Bureau. The purpose of this IM is to reinforce the Head Start commitment to serving abused and neglected children through its grantees and delegate agencies and to provide guidance regarding promising practices in recruiting and serving families involved in the public child welfare system. The Office of Head Start (OHS) places a high value on outreach and services to families involved in the public child welfare system, a system which includes preventive, protective, foster care and adoption services [45 CFR 1340.41 (a)(vi-vii)]. Children whose families are served by the child welfare system often are developmentally vulnerable due to trauma stemming from early abuse and neglect, and from risk factors that commonly co-occur, such as prenatal drug exposure, prematurity, low birth weight, poverty, homelessness, parental depression and other mental health problems. The comprehensive services offered by Head Start programs support children by providing a safe and enriched learning environment while facilitating early identification of developmental delays and access to early intervention, health care, and mental health services. In addition, Head Start and Early Head Start programs provide a significant source of family support, parent education and adult development services for parents and other family members. Foster children are categorically eligible for Head Start and Early Head Start even if the family income exceeds the income guidelines (45 CFR 1305.2(l)). OHS encourages Head Start/Early Head Start agencies to prioritize children in the public child welfare system when establishing selection criteria and selecting children and families for Head Start/Early Head Start services. While children whose custodial parents have an open case with the child welfare system but retain physical custody of their children are not categorically eligible for Head Start or Early Head Start, a program may prioritize these children for enrollment due to the level of risk and the needs of the family. Head Start Program Information Report (PIR) Enrollment Statistics from 2008-2009 show that 14,639 of the children who received Head Start and Early Head Start services during this time were eligible because of their status as foster children. This figure represents 9.2 percent of American children birth to five-years old who were in foster care on September 30, 2008 (AFCARS, 2008).
Head Start/Early Head Start agencies must take an active role in community planning to encourage strong communication, cooperation and the sharing of information with community partners [45 CFR1304.41(a)]. Further, agencies must take affirmative steps to establish ongoing collaborative relationships with community organizations, and this includes child welfare agencies and service organizations [45 CFR 1304.41(a)(2)(vi-vi)]. Actions and Strategies for Working with Child Welfare System Agencies The Office of Head Start encourages grantees to enter into a formalized agreement, such as a Memorandum of Understanding, with local child welfare offices. In order to improve coordination and collaboration on behalf of the children and families they serve, the following are examples of specific actions that may be incorporated into a formal agreement between Head Start/Early Head Start agencies and child welfare agencies: ·
Commit that HS/EHS will a) review recruitment and selection and policies in order to prioritize enrollment of foster children and children with open child welfare cases and b) communicate this policy to the local child welfare agency.
·
Jointly establish an agreed upon standardized referral process to HS/EHS programs by the local and/or State child welfare office(s) to be used when making referrals of foster children and other eligible children with an open child welfare case.
·
Jointly establish an agreed upon screening protocol for Head Start/Early Head Start families who are involved in the child welfare system. For example, this may include creating a referral form that identifies a child’s foster care status as the basis for his/her eligibility and includes contact information for the child’s child welfare worker.
·
Arrange cross-training opportunities with local child welfare agency staff to educate each other about Head Start/Early Head Start and child welfare services language, goals, objectives, policies and services offered.
·
Arrange joint trainings on topics of mutual interest, such as working with high-need families (e.g., families with substance abuse issues, criminal histories, and mental health problems), administering child and family assessment instruments, and the responsibilities of mandated reporters.
·
Designate a Head Start/Early Head Start liaison to the child welfare community and/or consider co-locating staff within your local child welfare agency. The liaison’s duties might include: Ø
Ø
Ø
Ø
·
attending court hearings for Head Start/Early Head Start families involved in the public child welfare system and educating attorneys and judges about the benefits of high quality care and education and the services available through Head Start and Early Head Start; educating staff from the local public child welfare agency and other agencies that work with abused and neglected children (e.g., nonprofit foster family agencies, family preservation agencies, and children’s mental health agencies) about the benefits of high quality care and education and the services available through Head Start and Early Head Start; communicating regularly (in accordance with agency protocols) with the public child welfare agency and court staff about the developmental progress of, and services received by, child welfare system-supervised children enrolled in Head Start/Early Head Start; and inviting child welfare representatives to become community representatives on the Policy Council, the Governing Body, the Health Services Advisory Committee or other Head Start/Early Head Start program advisory committees, such as selfassessment teams.
Hold joint case planning and/or service planning meetings with child welfare services professionals (in accordance with agency protocols).
·
Partner with the local public child welfare agency director to send a letter to foster family agencies and foster family social workers, foster parents and relative caregivers of age-eligible children: Ø Ø
Ø Ø Ø Ø
encouraging them to enroll their children in high quality early care and education programs; advising them that foster children are categorically eligible for services through Head Start and Early Head Start, while addressing appropriate expectations about waiting lists; explaining the comprehensive services available through Head Start and Early Head Start; alerting them that services are free; providing them with instructions about how to apply for Head Start and Early Head Start; and providing assistance to families in the completion of the enrollment application.
This list is not exhaustive and represents examples of child welfare outreach and service strategies that have facilitated positive partnerships between Head Start and public child welfare agencies. There are many other approaches that may be effective. Each grantee is encouraged to pursue an active partnership with its local public child welfare agency and to jointly develop the most appropriate strategy for its community’s specific needs. Resources Additional information about how to build effective, sustainable partnerships with child welfare agencies can be found in the Early Head Start-Child Welfare Services Initiative Final Synthesis Reports (Volumes 1 and 2) available at: http://www.jbassoc.com/reports/summary.aspx. These reports describe lessons learned from 23 Early Head Start grantees that participated in a Federally funded five-year initiative from 2002-2007 to promote partnerships with their local public child welfare agencies and better serve public child welfare system clients. Other resources on best practices in recruiting and serving families involved in the public child welfare system can be found in Supporting Infants and Toddlers in the Child Welfare System: The Hope of Early Head Start (Technical Assistance Paper No. 9), available for download at http://eclkc.ohs.acf.hhs.gov/hslc/resources/ECLKC_Bookstore/PDFs/TA9%5B1%5D.pdf. Please direct any questions on this important matter to: Angie Godfrey Early Head Start Program Specialist Office of Head Start Administration for Children and Families (202) 205-5811 Kiersten Beigel Family and Community Partnerships Specialist Office of Head Start Administration for Children and Families (202)-260-4869
/ Yvette Sanchez-Fuentes /
/ Bryan Samuels /
Yvette Sanchez Fuentes Director Office of Head Start
Bryan Samuels Commissioner Administration on Children, Youth and Families
U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ACF Administration for Children and Families
1. Log No. ACF-IM-HS-10-05
2. Issuance Date: 07/29/2010
3. Originating Office: Office of Head Start 4. Key Words: Maternal, Infant, Home Visiting
INFORMATION MEMORANDUM TO: Head Start and Early Head Start Grantees and Delegate Agencies SUBJECT: Maternal, Infant, and Early Childhood Home Visiting Program INSTRUCTION: Purpose This memorandum is to inform Head Start and Early Head Start grantees of the new Maternal, Infant, and Early Childhood Home Visiting Program authorized by Section 511 of Title V of the Social Security Act, as added by the Patient Protection and Affordable Care Act of 2010, and to encourage them to participate in the planning and implementation of this program at the State and local levels. Background On June 10, 2010, the Health Resources and Services Administration (HRSA) and the Administration for Children and Families (ACF) issued a Funding Opportunity Announcement (FOA) for the new Maternal, Infant, and Early Childhood Home Visiting Program, created by Section 511 of the Patient Protection and Affordable Care Act (ACA) of 2010 (Pub. L. 111-148). The overall goals of the Maternal, Infant, and Early Childhood Home Visiting Program grants to States and territories are to 1) strengthen and improve maternal and child health programs; 2) improve service coordination for at-risk communities; and 3) identify and provide comprehensive home visiting services to families who reside in at-risk communities. The new program responds to the diverse needs of children and families in communities at risk and provides an unprecedented and unique opportunity for collaboration and partnership at the Federal, State, and community levels to improve health and development outcomes for at-risk children and families through evidencebased home visiting programs. The funds are intended to assure effective coordination and delivery of critical health, development, early learning, child abuse and neglect prevention, and family support services to these children and families through home visiting programs. The program would enable States to utilize what is known about effective home visiting services to provide evidence-based programs to deliver services that promote outcomes such as improvements in maternal and prenatal health, infant health, and child health and development; reduced child maltreatment; improved parenting practices related to child development outcomes; improved school readiness; improved family socio-economic status;
improved coordination of referrals to community resources and supports; and reduced incidence of injuries, crime, and domestic violence. Under the home visiting program, grants will be made to States to deliver effective evidence-based early childhood home visiting programs to pregnant women, expectant fathers, and parents and primary caregivers of young children birth to kindergarten entry in communities identified through statewide needs assessments as being at risk. Although there is a range of different early childhood home visiting models, home visiting programs use home visiting as the primary strategy for the delivery of services to families. These services can include providing information about parenting, health, and child development, linking families to other community services and resources, and providing social supports. Through the efforts of a home visitor such as a nurse, social worker, or paraprofessional to engage and establish a strong relationship with the family or primary caregiver, it is hoped that home visiting programs will result in short- and long-term positive outcomes for children and families. The State grant program provides an exciting opportunity for States and the Federal government to work together to both deploy proven programs and continue to build upon the existing evidence base. Based on a careful review of available research evidence on home visiting interventions, HRSA and ACF have developed and submitted for public comment criteria for evidence of effectiveness for home visiting models that are likely to improve outcomes for children and families. The program models that States choose to implement must also be linked to the benchmark areas of improvement specified in the ACA. HRSA and ACF intend that the Maternal, Infant, and Early Childhood Home Visiting Program will result in a coordinated system of early childhood home visiting, which has the capacity to provide infrastructure and supports to assure high-quality, evidence-based practice, in every State. This program is also intended to play a crucial role in the national effort to build quality, comprehensive State- and community-wide early childhood systems for pregnant women, parents and caregivers, and young children and, ultimately, to improve health and development outcomes. This program provides an opportunity for Head Start and Early Head Start programs to participate at the State level, in the development of the coordinated system for delivering comprehensive services through home visiting programs. Needs Assessment Requirement Section 511(b) of Title V of the Social Security Act, as amended by ACA, requires States to conduct a statewide needs assessment that is separate from the needs assessment required under section 505(a) of Title V for the MCH Services Block Grant. This needs assessment must be coordinated with and take into account the needs assessments required by (1) the Title V MCH Block Grant program, (2) the community-wide strategic planning and needs assessments conducted in accordance with section 640(g)(1)(C) of the Head Start Act, and (3) the inventory of current unmet needs and current community-based and prevention-focused programs and activities to prevent child abuse and neglect, and other family resource services operating in the State required under section 205(3) of Title II of the Child Abuse Prevention and Treatment Act (CAPTA). Funding Opportunity Announcements and Federal Register Notice The first FOA for the Maternal, Infant, and Early Childhood Home Visiting Program, for States was published on June 10, 2010, provided instructions to States on submitting an application for 2010 funding. It included instructions for States in assessing the availability of data for completing the
statewide needs assessment, identifying additional information needing to be collected, specifying how the State plans to go about conducting the needs assessment over all, and meeting requirements for a Maternal, Infant, and Early Childhood Home Visiting grant. The State application under this FOA was due July 9, 2010 and required signoff by the State’s Head Start State Collaboration Director, among others. A second FOA for States (estimated publication date of August 2010) will specify for States the requirements for conducting and submitting a needs assessment by September 1, 2010, including the requirements for coordination with other needs assessments such as the needs assessment conducted by Head Start grantees in accordance with section 640(g)(1)(C) of the Head Start Act. A third FOA for States (estimated publication date September 2010) will provide instructions to States for submitting a plan for responding to the results of the needs assessment, including a description and justification for the proposed program design, how proposed models meet the evidence-based criteria as part of its plan for addressing identified needs, and how the State will implement its program effectively and with fidelity to the selected home visiting model(s). The expected due date for this application is early FY 2011. Prior to the issuance of the third FOA for States, HRSA and ACF will submit for public comment via a Federal Register Notice proposed criteria for assessing evidence of effectiveness of home visiting models. The final criteria for assessing evidence of effectiveness of home visiting models will be stated in the third FOA, and the State’s plan for the home visiting program grant must propose implementing a model (or models) that meets these criteria. ACF and HRSA have also issued a separate funding opportunity announcement for Tribal Maternal, Infant, and Early Childhood Home Visiting Program discretionary grants to Tribes, Tribal Organizations, and Urban Indian Organizations on June 24, 2010. The program will emphasize and support successful implementation of high-quality, culturally-relevant home visiting programs that have demonstrated evidence of effectiveness in Tribal settings. Funds will support 5-year cooperative agreements to conduct community needs assessments, plan for and implement high-quality, evidence-based home visiting programs in at-risk Tribal communities, and participate in research and evaluation activities to build the knowledge base on home visiting among Tribal populations. Based on a careful review of available research evidence on home visiting interventions with Tribal populations, Health and Human Services (HHS) will develop and submit for public comment separate evidence-based criteria for this program for identifying home visiting models that are likely to improve outcomes for families in Tribal communities. The program is intended to:
§
§
§
Support the development of healthy, happy, and successful American Indian and Alaska Native (AIAN) children and families through a coordinated, high-quality, evidence-based home visiting strategy and expand the evidence base around home visiting programs for AIAN populations. Support a coordinated system of early childhood home visiting in Tribal communities that has the capacity to provide infrastructure and supports to assure high-quality, evidence-based practice. Promote and strengthen cooperation and coordination among various programs that serve pregnant women, expectant fathers, young children, and families in Tribal communities (including American Indian and Alaska Native Head Start, Tribal child care, Indian Health Service, and Indian child welfare) and result in high-quality, comprehensive early childhood systems in every community.
Estimated Timelines Initial State Funding Opportunity Announcement (1st) published State application for funding opportunity due Tribal FOA published Tribal FOA applications due FY 2010 funds awarded to States (with restrictions) Federal Register Notice on Proposed Criteria for Evidence of Effectiveness for State program Full State Needs Assessment FOA (2nd) published State FOA published for Updated State Plan (3rd) (including evidence-based criteria) State Needs Assessment due Updated State Plans due
Target Date June 10 July 9 June 24 July 28 July 21 July 23 August September September 10 Early FY 2011
Role of Head Start Grantees As indicated above, the statewide home visiting needs assessments must coordinate with the community-wide strategic planning and needs assessments conducted in accordance with section 640(g)(1)(C) of the Head Start Act. This is the community-wide strategic planning and needs assessment conducted by local Head Start grantees and which involves other entities, including community organizations, and Federal, State, and local public agencies that provide services to children and families, including family support services; child abuse prevention services; protective services; foster care; services for families in whose homes English is not the language customarily spoken; services for children with disabilities; and services for homeless children. The Office of Head Start encourages grantees to review the FOA issued on June 10, 2010 (available on www.grants.gov under CFDA # 93.505 and through HRSA’s website at http://www.hrsa.gov/grants/index.html) and to consider how to best reach out to the State agencies conducting the home visiting needs assessment, as well as the Head Start State Collaboration Offices (HSSCO), and ensure coordination with local Head Start programs, especially those already providing home visiting services. Contact information for HSSCOs can be found at http://eclkc.ohs.acf.hhs.gov/hslc/State%20collaboration/HSSCO/StateCollaborati.htm. Grantees are also encouraged to closely review the second and third FOAs to States, as well as the Federal Register Notice on proposed criteria for evidence of effectiveness, to determine how they might participate in the planning and implementation of this program at the State and local levels (including both participating in the needs assessment and ensuring that Head Start and Early Head Start programs are considered as part of the State’s home visiting program, to the extent possible). The Notice can be found at www.federalregister.gov. Finally, AIAN Head Start and other grantees are encouraged to closely review the Tribal program FOA issued on June 24, 2010 to determine how they might participate in the planning and implementation of these programs, including participating in the needs assessment and ensuring collaboration and coordination with Head Start and Early Head Start programs. This FOA is available on www.grants.gov under CFDA # 93.508 and through ACF’s website at http://www.acf.hhs.gov/grants.
Questions on the Maternal, Infant, and Early Childhood Home Visiting Program may be directed to Audrey Yowell of HRSA and Moushumi Beltangady of ACF at homevisiting@hhs.gov. Questions on the Tribal Maternal, Infant, and Early Childhood Program may be directed to tribal.homevisiting@hhs.gov.
/ Yvette Sanchez Fuentes / Yvette Sanchez Fuentes Director Office of Head Start
Central Missouri Community Action Grant Summary Sheet Date presented to board August 2010
Department(s) Head Start
Staff person submitting Beth Vossler
This Grant falls under CMCA Strategic Commitment: Enhance community capacity to assure all individuals have lifelong learning opportunities Title:
Head Start Body Start Play Space Grant-Cole East
Program operation dates:
1 year-one time funding
Funding amount:
$5,000
Staffing levels:
N/A
Funding Source:
Head Start Body Start
Target Population:
Head Start Eligible Children and Families
Counties of Operation:
Cole
Expected number of participants/clients:
Funded enrollment of 80 children for Cole East Head Start
Summary of Program:
•
Funding for replacement of soft surfacing
Expected Outcomes:
•
Replace pea gravel with mulch soft surfacing
•
Safety of children, staff, and parents on the playground
Collaboration with other CMCA programs:
Community partners involved:
n/a
n/a
Central Missouri Community Action Grant Summary Sheet Date presented to board August 2010
Department(s) Head Start
Staff person submitting Bryon White
This Grant falls under CMCA Strategic Commitment: Enhance community capacity to assure all individuals have lifelong learning opportunities Title:
KC Royals Charities
Program operation dates:
1 year-one time funding
Funding amount:
$5,000
Staffing levels:
N/A
Funding Source:
KC Royals
Target Population:
Head Start Eligible Children and Families
Counties of Operation:
All 8 county area
Expected number of participants/clients:
200
Summary of Program:
•
Funds for Father’s First parent/child activity
•
Funds for REAL DADS trainings
•
Enhance parent/child relationships
•
Create support networks
•
Increase understanding of positive parenting practices
Expected Outcomes:
Collaboration with other CMCA programs:
Community partners involved:
KC Royals
N/A