HomeMy WebLinkAbout2009-052 Authorizing Services Agreement with United Services Community Action AgencyBILL N0.2009-52 ORDINANCE N0.2009-52
AN ORDINANCE AUTHORIZING THE CITY OF RIVERSH)E TO ENTER INTO A SERVICES
AGREEMENT WITH AND PAY CERTAIN FUNDS TO UNITED SERVICES COMMUNITY ACTION
AGENCY
WHEREAS, The United Services Community Action Agency ("USCAA"), a nonprofit organization
commissioned to target poverty in the City of Riverside (the "City").
WHEREAS, United Services Community Action Agency desires to provide such Services and requires funding
to continue to provide the Services within the City including the services set forth in the program description attached
hereto.
WHEREAS, the Ciry finds that the provision of the Services is a public purpose and the City has the capability
and desire to assist United Services Community Action Agency to provide Services to the public within the City.
WHEREAS, the City's Board of Aldermen believes that the City's best interests are promoted and aided by
entering into an agreement with the United Services Community Action Agency for the provision of the Services.
WHEREAS, The Ciry and the United Services Community Action Agency have negotiated and agreed upon an
agreement for the Service and payment for the same of Fifteen Thousand Dollars and No Cents ($15,000.00).
NOW, THEREFORE, BE IT ORDAINED, by the Board of Aldermen of Riverside, Missouri, as follows:
Section 1. The Ciry finds that the provision of the Services conh•ibutes to the welfare of the City as well as
the economic and social potential of the City and its residents, that the Services are important to the welfare of the City
and that the provision of funds to assist in providing such Services are for a public purpose.
Section 2. The City of Riverside shall enter into an agreement to be substantially in the form attached
hereto as Exhibit A, with the USCAA,
Section 3. The Mayor is authorized and directed to execute the Services Agreement City Administration
and City Staff, execution of such document being conclusive proof of such approval. The Mayor is authorized and
directed to perform all acts and execute any other documents necessary or desirable to effectuate the intent of this
Ordinance.
Section 4. This Ordinance shall take effect inunediately.
ADOPTED AND PASSED THIS 5th DAY OF May, 2009.
/s/ Kathleen L. Rose
Mayor Kathleen L. Rose
ATTEST:
/s/ Louise Rusick
City Clerk
RECEIVED May 20, 2009
SERVICES AGREEMENT
THIS SERVICES AGREEMENT entered into on this 5th day of May,
2009, by and between the CITY OF RIVERSIDE, MISSOURI ("City"), and UN ED
SERVICES COMMUNITY ACTION AGENCY ("Service Provider").
WHEREAS, Service Provider is a Missouri non-profit corporation performing
services for citizens in Riverside, Missouri (the "City"), including the provisions of rent,
nutritional assistance, medical assistance, school supplies, and senior citizen services as
set forth in the program description attached hereto (the "Services"), for residents of the
County, including City residents.
WHEREAS, the City desires that such Services be available to its residents,
desires Service Provider to provide the necessary Services, and required funding to assist
Service Provider in providing for the Services for the City's residents.
WHEREAS, the City has found that the provisions of the Services contributes to
the welfare of the City as well as the economic and social potential of the City and its
residents, that the Services are important to the welfare of the City and that the provision
of funds to assist in providing such Services are for a public purpose.
IN CONSIDERATION of the mutual covenants and agreements set forth herein,
the parties agree to the following:
1. That Service Provider shall provide the Services for the City pursuant to the
terms of this Service Agreement for a term of one year commencing on the
date of this Agreement.
2. That the City shall pay to Service Provider the Sum of $15,000.
That the Service provided by Service Provider shall include, but not be limited
to, the provisions of, rent, nutritional assistance, medical assistance, school
supplies and senior citizen services.
4. Service Provider will provide the City with a copy of Service Provider's
annual budget with a brief summary of the accounting controls used. Further,
expenditure reports are required on a monthly or quarterly basis and a final
expenditure report is required within 90 days after the monies are spent.
IN WITNESS WHEREOF, the parties have executed this Agreement the day and
year first above written.
CITY OF RIVERSIDE, MISSOURI (the "City")
/s/ Kathleen L. Rose
Mayor Kathleen L. Rose
UNITED SERVICES
/s/ Tommie Barnett
EXECUTIVE DIRECTOR
ATTEST:
/s/ Louise Rusick
Louise Rusick, City Clerk
UNITED SERVICES COMMUNITY ACTION AGENCY, INC.
KANSAS CITY, MISSOURI
AUDITED FINANCIAL STATEMENTS
FOR THE YEAR ENDED SEPTEMBER 30, 2008
WITH
AUDITORS' REPORTS ON SUPPLEMENTAL INFORMATION,
COMPLIANCE AND INTERNAL CONTROLS
INDEPENDENT AUDITOR'S REPORT
TABLE OF CONTENTS
Page
AUDITED FINANCIAL STATEMENTS
Statements of Financial Position 2
Statements of Activities 3
Statements of Functional Expenses 4
Statements of Cash Flows 5
NOTES TO THE FINANCIAL STATEMENTS 6
SUPPLEMENTAL INFORMATION
Schedule
Combined Statement of Activities and Changes in Net Assets
A Federal Funded Programs 10
B State Funded Programs 11
C Private Funded Programs 12
Independent Auditor's Report on Program Performance
Community Services Block Grant 13
D - Schedule of Grant Revenue, Expenditures, and Changes in
Net Assets -Community Services Block Grant 14
Independent Auditor's Report on Program Performance
Homeless Challenge Program 15
E Schedule of Grant Activity - Homeless Challenge Program 16
F Schedule of Units of Service Provided 17
G Schedule of Expenditures of Federal Awards 18
H Schedule of Findings and Questioned Costs 19
Summary Schedule of Prior Audit Findings 20
REPORTS ON INTERNAL CONTROL AND COMPLIANCE MATTERS
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND
OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENTAL AUDITING STANDARDS 21
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM
AND INTERNAL CONTROL OVER COMPLIANCEIN ACCORDANCE WITH OMB CIRCULAR A-133... 23
Ralph C. Johnson & Company, p.c.
CERTIFIED PUBLIC ACCOUNTANTS
Mark Twain Tower
106 W. 11th Street, Suite 1530
Kansas C(ry, MissouB 64105-1817
(616) 472-8900
FAX (61 ej 472.4633
INDEPENDENT AUDITOR'S REPORT
Board of Directors
UNITED SERVICES COMMUNITY ACTION AGENCY
Kansas City, Missouri
We have audited the accompanying statements of financial position of UNITED SERVICES COMMUNITY
ACTION AGENCY (USCAA) (a nonprofit organization) a's of September 30, 2008, and the related statements
of activities and cash flows for the.year then ended. These financial statements are the responsibility of
USCAA management. Our responsibility is to express an opinion on these statements based on our audit.
The prior year summarized comparative information has been derived from USCAA's September 30, 2007
financial statements and, in our report dated January 2, 2008, we expressed an unqualified opinion on those
financial statements.
We conducted our audits in accordance with auditing standards generally accepted in the United States of
America and the standards applicable to financial audits contained in GovernmentAuditing 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 consideration of internal control over financial reporting as a basis for designing audit
procedures that are appropriate inthe circumstances, but notforthe purpose of expressing an opinion onthe
effectiveness of USCAA's internal control over financial reporting. Accordingly, we express no such opinion.
An audit also includes examining, on a test basis, evidence which supports the amounts and disclosures in
the financial statements, assessing the accounting principles used and significant estimates made by
management, as well as evaluating the overall presentation of the assets, liabilities, and changes in net
assets. We believe that our audits provide a reasonable basis for our opinion.
in our opinion, the financial statements referred to above present fairly, in all material respects, the financial
position of USCAA as of September 30, 2008, and the changes in its net assets and its cash tlows for the
years then ended inconformity with accounting principles generally accepted in the United States of America.
In accordance with Government Auditing Standards, we have also issued our report dated December 29,
2008, on our consideration of USCAA's internal control over financial reporting and on our tests of its
compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters.
The purpose of that report is to describe the scope of our testing of infernal 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 should be considered in assessing the results of our audit.
Our audit was performed for the purpose of forming an opinion on the basic financial statements of USCAA
taken as a whole. The accompanying schedule of expenditures of federal awards, and schedules A through
I are presented for purposes of additional analysis as required by the U.S. Office of Management and Budget
Circular A-133, Audits of States, Local Governments, and Non-Profit Organizafions, and otherfunding sources
ofUSCAA,andarenotarequiredpartofthebasicfinancialstatements. Such information has been subjected
to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly
stated, in all material respects, in relation to the basic financial statements taken as a whole.
Kansas City Missouri
29 DECEMBER 2008
OUR 38 YEAR
Ralph C. Johnson & Company, P.C.
United Services Community Action Agency
Statement of Financial Position
Year Ended September 30, 2008
Assets | 2008 | 2007
Current Assets:
Cash and Cash Equivalents $3,345,545 $3,353,934
Investments 96,672 92,464
Grant Awards Receivable 208,323 120,969
Prepaid Insurance 27,642 23,714
Receivable - Ofher - 803
Total Current Assets 3,678,182 3,591,884
Property and Equipment
Buildings and Improvements 430,390 280,094
Land 95,000 95,000
Office Furniture 40,180 30,480
Office Equipment 140,957 133,010
Maintenance Equipment 5,110 5,110
Computer Hardware and Software 207,647 207,647
919,284 751,341
Less: Accumulation Depreciation (494,416) (441,089)
Total Property and Equipment 424,868 310,252
Total Assets 4,103,050 3,902,136
Liabilities and Net Assets
Current Liabilities
Accounts Payable 83,873 55,280
Accrued Payroll 115,022 112, 872
Accrued Payroll Taxes Payable 8,513 8,334
Fringe Benefits Payable 27,375 28,640
Deferred Grant Awards 638,632 699,867
Total Current Liabilities/Total Liabilities 873,415 904,993
Net Assets:
Unrestricted Net Assets:
Operating 3,229,635 2,997,143
Total Net Assets 3,229,635 2,997,143
Total Liabilities and Net Assets $4,103,050 $3,902,136
See auditors' report and notes to the financial statements.
United Services Community Action Agency
Statement of Activities
For the Year Ended September 30, 2008
With Comparative Totals for the Year Ended September 30, 2007
2008 - 2007
Temporarily Pemnngntly
Unrestricted Restricted Restricted Total Total
SUPPORT AND REVENUES - .
Federal Revenue
Community Services Block Grant (CSBG) - $ 1,909,741 $ - $ 1,909,741 $ 1,827,802
Energy Crisis Intervention Program (ECIP) 5,051,910 - 6,051,910 4,478,339
Supportive Housing Grant 147,402 147,402 108,532
Federal Emergency Management Agency 37,017 37,017 51,153
Total Federal Revenue 7,146,070 - 7,146,070 6,465,826
State Revenue
Homeless Challenge 110,326 110,325 47,883
Missouri Association for Community Action 46,671 - 46,671 44,914
Total State Revenue 156,996 - . - - 156.998 92,798
Private Sector Revenue
Sales Twice -As -Nice 23,346 - 23,346 24,018
Cash Contributions 81,747 - 81,747 95,628
City of Excelsior Spring 1,450 - - 1,450 ' 940
United Way of Greater Kansas City - 96,745 96,745 - 175,137
Mid America Assistance Coalition 2,367 - - 2,367 7,549
Salvation Army 2,606 - 2,606 1,656
Interest Income 96,972 - 96,972 143,749
Miscellaneous Income - (2,327) - - (2,327) 3,499
Total Private Sector Revenue 302,906 302,906 452,177
)n-Kind Contributions - 264,240 264,240 257,949
TOTAL SUPPORT AND REVENUES 7,870,212 - 7,870,212 7,268,749
EXPENSES
Direct Client Support:
Energy Crisis intervention Program (ECIP) 4,139,897. - 4,139,897 3,602,626
Supportive Housing ' . 115,571 - 115,571 76,778
Federal Emergency Management Agency 35,802 - 35,802 51,123
MACA - Housing Trust Fund 46,734 - - 46,734 44,914
United Way of Greater Kansas City 31,403 - 31,403 41,544
Mid America Assistance Coalition 2,367 - 2,367 7,549
Project Warmth 924 - 924 800
City of RNerside 7,684 - - 7,684 -
City of Excelsior Spring 1,450 - - 1,450 940
Missouri American Water 1,787 - - 1,787 856
Cash Contributions 83,001 - - 83,001 76,753
Work Experience 217,958 - - 217,958 116,986
Pave the Way 20,323 - - 20,323 • -
Poverty Simulation 7,261 7,261 - -
Back to School Fair 23,852 - 23,852 -
Food Vouchers - - - 6,000
Clothing 16,776 - - 16,776 -
Transportation Assistance - 1,689 - 1,689 370
Food - Pantry 6,890 - - 6,890 4,085
Job Readiness 9,300 9,300 9,870
Total Direct Client Support . 4,770,669 4,770,669 4,041,095
Delegate Agency Services:
Housing Information Center 18,037 - 18,037 18,037
Legal Aid of Western Missouri 25,724 - 25,724 8,440
Rose Brooks Center 6,923 - 5,923 5,923
News House Center 5,709 - - 5,709 5,709
Total Delegate Agency Services 66,393 - - 55,393 38,109
Administration 2,547,418 - - 2,547,418
In -Kind Expenditures 264,240 . - - 264,240
TOTAL EXPENSES 7,637,720 - 7,637,720
2,540,801
257,949
6,877,964
CHANGES IN NET ASSETS 232,492 232,492 390,795
NET ASSETS AS OF BEGINNING OF YEAR 2,997,143 2,997,143 2,606,348
NET ASSETS AS OF END OF YEAR $ 3,229,635 $ $ - $ 3,229,635 $ . 2,997,143
See auditors' report and notes to the financial statements. 3
United Services Community Action Agency
Statement of Functional Expenses
For the Year Ended September 30, 2008
With Comparative Totals for the Year Ended September 30, 2007
2008
PERSONNEL SERVICES
Salaries and Wages
Payroll Taxes and Fringe Benefits
Total Personnel Services
OTHER EMPLOYEE EXPENSES
Employee Development & Recruitment
Temporary Employment Services
Professional Consulting Services
Travel
Total Other Employee Expenses
BUILDING EXPENSES
Security Services
Space Rental
Utilities
Maintenance and Repairs
Supplies - Maintenance
Insurance & Bonding
Depreciation
Total Building Expenses.
PROGRAM EXPENSES
Food Pantry
Clothing
Other Costs
Total Program Expenses
OFFICE EXPENSES
Legal Services.
Auditing Services ,
Data Processing Fees
Supplies
Leased Equipment
Publications & Printing
Board Expenses
Postage and Freight
Telephone
Membership Dues
Bank Fees
Miscellaneous Expenses
Total Office Expenses
IN -KIND EXPENDITURES •
In -Kind Wages
In -Kind Space
In -Kind Materials
In -Kind Expenditures
TOTAL
Program
Services
$ 1,223,093
369,711
Management
And General Total
$ 99,606 $ 1,322,699
20,040 389,751
1,592,804 119,646
4,995
265,047
6,259
38,876
315,177
6,875
7,230
1,667
5,218
20,990
1,712,450
11,870
272,277
7,926
44,094
336,167
41,253
50,249
27,011
62,002
2,892
22,506
53,824
259,737
41,253
50,249
27,011
82,002
2,892
22,506
53,824
259,737
6,890
16,776
4,802,396
4,826,062
19,000
4,776
89,793
12,089
993
19,458
63,701
' 306
491
1,947
3,002
6,957
10,218
124
1,813
4,396
6,890
16,776
4,802,396
4,826,062
1,947
19,000
4,776
92,795
12,089
7,950
10,218
19,582
65,514
4,702
491
210,607
28,457
239,064
73,471
190,769
264,240
$ 7,468,627 $
73,471
190,769
264,240
2007
Total
$ 1,388,744
442,159
• 1,830,903
9,717
205,978
5,580
36,486
257,761
37,735
44,937
24,695
42,739
547
23,612
59,267
233,532
4,085
• 15,072
4,060,047
4,079,204
13,070
18,000
5,675
60,130
8,017
7,539
7,358
26,712
66,899
4,904
301
218,605
54,805
203,144
257,949
169,093 $ 7,637,720 $ 6,877,954
See auditors' report and notes to the financial statements.. 4
United Services Community Action Agency
Statement of Cash Flows
For the Year Ended September 30, 2008
With Comparative Totals for the Year Ended September 30, 2007
2008 2007
Cash Flows From Operations Activities
Changes in Net Assets $ 232,492 $ 390,795
Adjustments to reconcile Net Income to Net Cash
Provided by Operating Activities:
Depreciation and Amortization 53,327 59,267
(Increase) Decrease in Accounts Receivable (87,354) 2,546
(Increase) Decrease in Prepaid Expenses (3,928) 3,521
(Increase) Decrease in Accounts Receivable -Other. 803 (803)
Increase (Decrease) in Accounts Payable 28,593 22,435
Increase (Decrease) in Accrued Liabilities 1,065 (82,240)
Increase'(Decrease) In Deferred Revenue (61,235) 463,476
Net cash Provided (Used) by Operating Activities 163,762 858,997
Cash Flows from Investing Activities
Investment Purchases & Redemptions (4,208) (4,024)
Cash Payments for the Purchase of Property (167,943) (15,954)
Net Cash Provided (Used) by Investing Activities (172,151) (19,978)
Net Increase (Decrease) in Cash and Equivalents (8,389) 839,019
Cash and Equivalents, Beginning of Year 3,353,934 2,514,915
Cash and Equivalents, End of Year $ 3,345,545 $ 3,353,934
Interest Paid
None None .
Income Taxes Paid None
None
See auditors' report and notes to the financial statements.
UNITED SERVICES COMMUNITY ACTION AGENCY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2008
NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Organization and Nature of Activities
UNITED SERVICES COMMUNITY ACTION AGENCY (USCAA) Is a Missouri Community Action
Agency, whose purpose is to reduce poverty and help low-income people become self-sufficient.
USCAA is a private, non-profit 501(C)(3) organization that serves low-income families and individuals
in Jackson, Clay and Platte Counties, Missouri. Located in each of these counties are centers which
provide services to assist economically disadvantaged persons in identifying and resolving problems
and in meeting the basic needs of their families. They assist in developing a plan for these individuals
to achieve the highest level of family self-sufficlency.
USCAA's major funding source is the State of Missouri through Community Services Block Grants
and other State grants. These grants are used to provide various programs through direct services
and co -ventures with other community agencies,
Basis of Accounting
The financial statements are presented on the accrual basis of accounting which recognize revenues
when earned and expenses when related liabilities are incurred. Grant awards are considered earned
when the related costs have been incurred.
Donations, interest income, and miscellaneous revenues are recognized when cash is received.
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 on net assets: unrestricted net
assets, temporarily restricted net assets, and permanently restricted net assets. In addition, USCAA
is required to present a statement of cash flows.
Use of Estimates
The preparation of financial statements in conformity with generally accepted accounting principles
requires management to make estimates and assumptions that affect certain reported amounts and
disclosures. Accordingly, actual results could differ from those estimates.
Capital Assets
Acquisitions of capital assets which costs more than $1,000 are capitalized. Assets which cost lesser
amounts are treated as an expense in the period acquired. However, under special circumstances,
equipment which costs less than $1,000 may also be capitalized. Capital assets which are purchased
are reported in the financial statements at their historical cost. Donated capital assets are reported
in the financial statements at their approximate fair value as of the date of donation. Depreciation
is computed primarily under the straight-line method as follows:
Real Property 25 years
Building Equipment 10 years
Personal Property 3 to 5 years
6
UNITED SERVICES COMMUNITY ACTION AGENCY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2008
Revenue Recognition
Grants, contracts and other contributions of cash received are recorded as unrestricted, temporarily
restricted, or permanently restricted support In accordance with any donor restrictions. All donor -
restricted revenues are reported as an increase In temporarily or permanently restricted net assets,
according to the nature of the restriction. When a restriction expires (that is, when a stipulated time
restriction ends or the purpose of the restriction is satisfied), temporarily restricted net assets are
reclassified to unrestricted net assets and reported in the statement of activities as net assets
released from restrictions.
Contributed Services
Contributions of donated services that create or enhance nonfinancial assets or that require
specialized skills, are provided by individuals who possess those skills, and which would typically
heed to be purchased if not provided by donation, are recorded at their estimated fair values in the
period received.
Income Taxes
The USCAAqualifies as a tax-exempt organization under Section 501(3) (3) of the Internal Revenue
Code, Therefore, it is exempt from both federal and State income taxes.
Cash and Cash Equivalents
Cash and cash equivalents include all monies in banks and highly liquid Investments which have
maturity dates of less than three months. The carrying value of cash and cash equivalents
approximates fair value because of the short maturities of those financial Instruments.
NOTE 2: ACCOUNTS RECEIVABLE - GRANTS AND CONTRACTS
As of September 30, 2008 and 2007, accounts receivable from grants and contracts was composed of:
2008 | 2007
State of Missouri
Community Services Block Grant $ 75,0000 $ 17,500
Fully Employment Council -0- 55,923
City of Kansas City Missouri
Supportive Housing 87,473 38,243
Housing Authority -0- 5,000
City of Riverside
Homeless Challenge 53,836 4,429
Missouri Association for Community Action (MACA) (8,936) (126)
City of Excelsior Springs 1,450 -0-
$208,823 $120,969
7
UNITED SERVICES COMMUNITY ACTION AGENCY
NOTES TO FINANCIAL STATEMENTS
SEPTEMBER 30, 2008
NOTE 3: PREPAID EXPENSES
As of September 30, 2008 and 2007, prepaid expenses were composed of:
2008 | 2007
Property/Liability insurance $12,161 $11,840
Director's and Officer's liability insurance 2,630 2,545
Direct Mail service for Fiscal Year 2009 ECIP 6,444 -0-
Workers Compensation insurance 6,407 9,329
$ 27,642 $ 23,714
NOTE 4: DEFERRED REVENUE
As of September 30, 2008 and 2007, deferred revenue was composed of:
2008 | 2007
Energy Crisis Assistance Program (ECIP) $ 265,678 $ 299,553
Federal Emergency Management Agency (FEMA) 2,683 13,518
Heart of America United Way 75,027 80,573
Salvation Army 505 760
Missouri -American Water Company 4,357 2,144
Missouri Housing Development Commission 290,249 302,982
Mid America Assistance Coalition 133 357
$ 638,632 $ 699,867
NOTE 5: EMPLOYEES RETIREMENT ACCUMULATION PLAN
The Agency offers its employees a retirement income accumulation plan. Contributions to the plan
are based on the Board of Directors' determination of the availability of funds. Employees are eligible
to participate in the Plan once they have satisfactorily completed a six-month probationary period,
work a minimum of 20 hours per week and have attained the age of 20.5 years as of the Plan entry
date of October 1.
8
SUPPLEMENTAL INFORMATION
Schedule A
United Services Community Action Agency
Federal Funded Programs
Combined Statement of Activities
For the Year Ended September 30, 2008
Community Service Block Grant | Low Income Energy Asst Program | Supportive Housing Grant | Federal Emergency Management Agency | Combined Total
Revenue
Current Year Awards $1,909,741 $5,051,910 147,402 37,017 7,146,070
Cash Contributions 3,209 - - - 3,209
Interest Income 50,173 46,266 - - 96,439
Miscellaneous Income (2,328) - - - (2,328)
In-Kind Contributions 118,908 - - - 118,908
Total Revenues 2,079,703 5,098,176
Expenses
Personnel, Services 809,553 754,267 41,527 4,202 1,609,549
Other Employee Expenses 41,857 293,637 - - 335,494
Building Expenses 130,048 121,167 - - 251,215
Office Expenses 121,622 116,056 - - 237,678
Direct Services 289,464 4,139,897 115,941 35,802 4,581,104
In-Kind Expenditures 118,908 - - - 118,908
Total Expenses 1,511,452 5,425,024 157,468 40,004 7,133,948
Increase (Decrease) in Net Assets 568,251 (326,848) (10,066) (2,987) 228,350
Other Changes in Program Net Assets
Application of Community Service Block Grant Funds (321,871) 326,848 10,066 2,987 18,030
Net Increase in Assets September 30, 2008 $ 246,380 $ - $ - $ $246,380
10
Schedule B
United Services Community Action Agency
State Funded Programs
Combined Statement of Activites
For the Year Ended September 30, 2008
Revenue
Current Year Awards
Total Revenues
Expenses
Personnel Services
Other Employee Expenses
Building Expenses
Office Expenses
Direct Services
In -Kind Expenditures
Total Expenses
Increase (Decrease) in Net Assets
Other Changes in Program Net Assets
Application of Community Service Block Grant Funds
Homeless
Challenge
Program
Missouri
Association
for Community
Action -Housing Combined
Trust Fund Total
$ 110,325 $
46,671 $ 156,996
110,325.00
12,522
673
55,393
46,671
5,297
46,364
156,996
17,819
673
101,757
68,588
51,661
120,249
41,737
(41,737)
(4,990)
4,990
36,747
(36,747)
Net Increase in Assets September 30, 2008 $
Schedule C
United Services Community Action Agency
Private Funded Programs
Combined Statement of Activities
For the Year Ended September 30, 2008
Salvation
United Way Mid -America Army Full Missouri
Twice -as -Nice of Greater Assistance Project City Of Employment American Combined
Titrft Store Kansas City Coalition Warmth Excelsior Counc0 Water Other Total
Revenue
Current Year Awards $ 23,346 $. 64,876 $ 2,367 $ 820 $ 1,450 $ 35,203 $ 1,786 $ (3,333) $ 126,515
Cash Contributions 1,780 - - - - - 76,758 78,538 _
Interest Income 69 - - - - 484533
Miscellaneous Intone - - -
In-Knd Contributions 145,332 - 145,332
Total Revenues 170,527 64,876 2,367 820 1,450 35,203 1,786 73,889 350,918
Expenses
Personnel Services 34,354 7,364 - - 43,364 85,082
Other Employee Expenses - - - - - - -
Building Expenses 8,522 - - - - - - 8 522
Office Expenses 1,386 - - - - - - 1,386
Direct Services 718 48,179 s 2,367 924 1,450 ' 1,786 87,776 143,200
to -Kind Expenditures 145,332 - - - - - 145,332
Total Expenses 190,312 55,543 . 2,367 924 1,450 43,364 1,786 87,776 383,522
Increase,(Docrease) In Net Assets (19,785) 9,333 (104) (8,161) (13,887) (32,604)
Other Changes In Program Net Assets
Application of Community Service Block Grant Funds 19,785 (9,333) 104 • 8,161 - 18,717
Net Increase In Assets September 30, 2008
12
Ralph C. Johnson & Company, p.c.
CERTIFIED PUBLIC ACCOUNTANTS
Mark Twain Tower
106 W. 11th Street, Suite 1530
Kansas City, Missouri 64105-1817
(816) 472-8900
FAX (816) 472-4633
INDEPENDENT AUDITOR'S STATEMENT ON PROGRAM PERFORMANCE
COMMUNITY SERVICES BLOCK GRANTS
Board of Directors
UNITED SERVICES COMMUNITY ACTION AGENCY
Kansas City, Missouri
We have reviewed the performance of services as reported by UNITED SERVICES COMMUNITY ACTION
AGENCY, on Its "Request for Payment of Community Services Block Grant, Strategy Implementation Forms"
for the period October 1, 2007 through September 30, 2008.
Based on our tests of the performance records of the Agency, It is our opinion that the Agency performed the
services as reported during the period.
Kansas City, Missouri
29 DECEMBER 2008
OUR 38th YEAR
Ralph C. Johnson & Company, P.C.
13
Schedule D
United Services Community Action Agency
Community Services Block Grant
Schedule of Grant Revenue, Expenditures
And Changes in Net Assets
For the Year Ended September 30, 2008
CCRD/Family Development
Revenue
Community Services Block Grant $ 1,909,741
Cash Contributions 3,209
Interest Income 50,173
Miscellaneous Income (2,328)
In-Kind Contributions 118,908
Total Revenues 2,079,703
Expenses
Personnel Services 809,553
Other Employee Expenses 41,857
Building Expenses 130,048
Office Expenses 121,622
Direct Services 289,464
In-Kind Expenditures 118,908
Total Expenses 1,511,452
Program Revenue over Program Expenditures 568,251
Application of Community Service Block Grant Funds to Other Programs:
Low Income Energy Assistance Program 326,848
Supportive Housing 10,066
Federal Emergency Management Agency 2,987
Homeless Challenge Program (41,737)
Missouri Association for Community Action Housing Trust Fund 4,990
United Way of Greater Kansas City (9,333)
Direct Services 28,050
Total Application of CSBG Funds to Other Programs 321,871
Increase In Program Net Assets, September 30, 2008 246,380
Program Fund Balance, September 30, 2007 2,008,241
Program Fund Balance, September 30, 2008 $ 2,254,621
14
Ralph C. Johnson & Company, p.c.
CERTIFIED PUBLIC ACCOUNTANTS
Mark Twain Tower
106 W. 11th Street, Suite 1530
Kansas City, Missouri 64105-1817
(816)472.8900
FAX (816) 472-4633
INDEPENDENT AUDITOR'S STATEMENT ON PROGRAM PERFORMANCE
HOMELESS CHALLENGE PROGRAM
Board of Directors
UNITED SERVICES COMMUNITY ACTION AGENCY
Kansas City, Missouri
We have reviewed the performance of services as reported by UNITED SERVICES COMMUNITY ACTION
AGENCY, on its °Homeless Challenge Monthly performance Reports" for the period October 1, 2007 through
September 30, 2008.
Based on our tests of the performance records of the Agency, it is our opinion that the Agency performed the
services as reported during the period.
Kansas City, Missouri
29 DECEMBER 2008
OUR 38th YEAR
Ralph C. Johnson & Company, P.C.
15
Schedule E
United Services Community Action Agency
Homeless Challenge Grant Program
Schedule of Grant Activity
For the Year Ended September 30, 2008
Contracts | Amount | Units
State of Missouri Funds $ 110,325
426,069 11,241 (A)
Revenue
State of Missouri 110,325
United Services Match:
Community Services Block Grant 175,491
285,816
Delegate Agencies Match:
Housing Information Center 54,111
Legal Ald of Western Missouri 51,246
Rose Brooks Center 17,769
New House Center 17,127
140,253
Total Revenues 426,069
Expenses
United Services:
Personnel 58,497
Client Benefits 175,491
233,988
Delegate Agencies:
Housing Information Center 72,148
Legal Aid of Western Missouri 68,328
Rose Brooks Center 23,692
New House Center 27,913
192,081
Total Expenses 426,069
Program Revenue over Program Expenditures $
(A) Of the 11,241 units of service, USCAA Is required to provide 5,719 units. The remaining
5,522 units are to be provided by the above Delegate Agencies. United Services' share of the
contract Is $233,988 consisting of State of Missouri funds of $58,497 and.a local match of $175,491.
16
Schedule F
United Services Community Action. Agency
Schedule of Units of Services Provided
For the Year Ended September 30, 2008
Programs | Budgeted Amount | Participants Served | Unit Cost | Performance Amount Earned
Community Coordination, Resource and Development:
Youth-Led Community Service Project 60,000 4 15,000 $60,000
Poverty in Focus 18,000 4 4,500 18,000
Poverty Simulation 45,000 4 11,250 45,000
Poverty Simulation Amendment 13,125 1 13,125 13,125
Total Community Coordination, Resource and Development 136,125 136,125
Family Development: .
Base Amount 1,235,497
Contract Amendment 538,119
Family Intake, Assessment and Referral 24,154 28 676,308
Family Support Project 4,547 25 113,675
Life Skills Class 2,992 25 74,800
Targeted Coaching Project - 28 -
Job Readiness Program 344 750 258,000
Work Experience - Health Care 114 2,500 285,000
Work Experience - Computer - 3,100 -
Work Experience - Manicure - 4,000 -
Job Fair 313 25 7,825
Senior Prescription - 50 -
IDA Support - 50 -
Pave the Way 3,529 45 158,805
Back to School Fair 8,661 23 199,203
1,773,616
Capacity Building Grant - -
Total Funding from Community Service Block Grant 1,909,741 1,909,741
Homeless Challenge Program - State Portion 110,325 11,241 110,325
Energy Crisis Intervention Program 5,051,910 13,696 Households 5,051,910
$ 7,071,976 $7,071,976
17
Schedule G
United Services Community Action Agency
Schedule of Expenditures of Federal Awards
For the Year Ended September 30, 2008
Programs | Federal CFDA Number | Pass-Through Contract Number | Expenditures
U.S. Department of Housing and Urban Development
Passed through the City of Kansas City, Missouri
Supportive Housing Program 14.235 06-045 and 07-045 $147,402
Total Department of Housing and Urban Development 147,402
U.S. Department of Health and Human Services
Passed through the Missouri Department of Social Services
Community Services Block Grant 93.569 CSBG-09 1,909,741
Low -Income Home Energy Assistance 93.568 FY-2008 ECIP 5,051,910
Passed through Platte County, Missouri
Community Services Block Grant 93.569 HCP-24 110,325
Total Department of Health and Human Services 7,071,976
U.S. Federal Emergency Management Agency
Direct Program
Emergency Food and Shelter Program 83.523 21-5258-00 35,802
U.S. Department of Agriculture
Passed through the Missouri Department of Social Services
Emergency Food Assistance Program (Food Commodities) 10.569 Unavailable 21,923
Total Department of Agriculture
Total Expenditures of Federal Awards $7,277,103
18
SCHEDULE H
UNITED SERVICES COMMUNITY ACTION AGENCY
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
YEAR ENDED SEPTEMBER 30, 2008
SUMMARY OF AUDIT RESULTS
1. The auditor's report expresses an unqualified opinion on the financial statements.
of United Services Community Action Agency.
2. No material weaknesses relating to the audit of the financial statements are
reported in the "Independent Auditor's Report on Cornpliance and on Internal
Control Over Financial Reporting Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standard?.
3. No instances of significant noncompliance which are material to the financial
statements of United Services Community Action Agency were disclosed during
the audit.
No material weaknesses relating to the audit of the major federal award programs
are reported in the "Report on Compliance with Requirements Applicable to each
Major Program and Internal Control over Compliance in Accordance with OMB
Circular A-133".
5. The auditor's report on compliance for the major federal award programs for United
Services Community Action Agency expresses an unqualified opinion on all major
federal programs.
6. Audit findings relative to the major federal award programs for United Services.
Community Action Agency are reported in this schedule.
7. The programs tested as major programs include:
Community Services Block Grant CFDA 93.569
Low -Income Home Energy Assistance CFDA 93.568
8. The threshold for distinguishing Type A and B programs was $500,000.
9. United Services Community Action Agency was determined to be a low -risk
auditee.
FINDINGS FINANCIAL STATEMENTS AUDIT
None
FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT
None
19
SCHEDULE I
UNITED SERVICES COMMUNITY ACTION AGENCY
SUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS
YEAR ENDED SEPTEMBER 30, 2008
FINDINGS - FINANCIAL STATEMENTS AUDIT
None
FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT
None
20
Ralph C. Johnson & Company, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
Mark Twain Tower
106 W: 11th Street, Suite 1530
Kansas City, Missouri 64105-1817
(816) 472-8900
FAX (816) 472-4633
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
United Services Community Action Agency
Kansas City, Missouri
We have audited the financial statements of UNITED SERVICES COMMUNITY ACTION AGENCY (USCAA)
as of and for the year ended September 30, 2008, and have issued our report thereon dated December 29,
2008. 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 USCAA'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 USCAA's internal control
over financial reporting. Accordingly, we do not express an opinion of 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 processes.
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 processes.
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 which we believe area significant deficiency or material weakness, as described above.
During the year, we noted certain control deficiencies in internal controls of USCAA regarding its internal
control process. These deficiencies in internal controls, which we do not feel is a material weakness or a
significant deficiency, are explained in more detail in the letter dated December 29, 2008 which was provided
to management.
21
Compliance and Other Matters
As part of obtaining reasonable assurance about whether USCAA'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.
This report is intended solely for the information and use of the finance committee, board of directors, the
management of USCAA, 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.
Kansas City
29 DECEMBER 2008
OUR 38TH YEAR
Ralph C. Johnson & Company, P.C.
22
Ralph C. Johnson & Company, P.C.
CERTIFIED PUBLIC ACCOUNTANTS
Mark Twain Tower
106 W. 11th Street, Suite 1530
Kansas City, Missouri 64105-1817
(816)472-8900
FAX (816) 472.4633
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
UNITED SERVICES COMMUNITY ACTION AGENCY
Kansas City, Missouri
Compliance
We have audited the compliance of UNITED SERVICES COMMUNITY ACTION AGENCY (USCAA) (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 31, 2008. USCAA'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 USCAA's management. Our responsibility is to express an opinion
on USCAA'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 USCAA'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 USCAA's compliance with those requirements.
In our opinion USCAA 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, 2008.
Internal Control Over Compliance
The management of USCAA 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 USCAA's internal control over compliance with
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 USCAA's internal control over compliance.
A control deficiency in an entiWs 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.
23
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.
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 what we consider to be a material weaknesses, as defined above.
This report is intended solely for the Information and use of the management, Board of Directors, others within
the entity, 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.
Kansas City
29 DECEMBER 2008
OUR 38th YEAR
Ralph C. Johnson & Company, P.C.
05/04/2,609 16:59 FAX 8168583129 UNITED SERVICES 002
Summary of Services
Riverside Rent 2008- 2009
United Services received $10,000 from the City Of Riverside for fiscal year 2008- 2009.
The first allocation was made on July 10, 2008 and the final allocation was made
November 20, 2008, In accordance with the grant, all funds were used to assist Riverside
residents with rent payments.
During this fiscal year, 23 families were served. Households included 32 adults and 54
children. Funds were used to assist seven seniors and nine individuals who receive
disability compensation.
All individuals received comprehensive screening and appropriate referrals for services
including energy assistance, food, clothing and medical care. In addition, referrals
included United Services' Life Skills and Job Readiness Courses.
05/04/200.9 16:59 FAX 8168583129
UNITED SERVICES
@1003
RIVERSIDE RENT AMOUNT $10.000
NAME | DATE | AMOUNT | BALANCE
BURTON, STACEY 7-10-08 510.00 9490.00
WITTLER, CARLEY 7-10-08 399.00 9091.00
KELLOGG, JERRIE 7-10-08 515.00 8576.00
WIA, RANDY 7-10-08 445.00 8131.00
WILSON, RUTH 7-16-08 540.00 7591.00
FRAZIER, SHALEA 7-17-08 495.00 7096.00
MCELWEE, DELLA 8-5-08 605.00 6491.00
THOMPSON, VICTORIA 8-18-08 475.00 6016.00
JESSICA ROME 8-18-08 165.00 8581
HELDERMAN, ROBERT 8-26-08 440.00 5411.00
BALLARD, DONNIE 8-27-08 86.00 5325.00
ELLIOT, FLOYD 9-3-08 445.00 4880.00
CORFIELD, BARBARA 9-4-08 399.00 4481.00
GREER, DONALD 9-5-08 210.00 4271.00
LYNCH, VALERIE 9-5-08 545.00 3726.00
CARSON, THOMAS 9-8-08 570 3156
HUME, MIRANDA 9-9-08 345.13 2810.87
TUCKER, ALLEN 10-2-08 480.00 2330.87
SMITH, MICHELLE 10-6-08 467.00 1863.87
STONE, DANIELLE 10-7-08 570.00 1293.87
REINHOLZ, AMBER 10-9-08 300.00 993.87
HARRISON, BRAD 11-20-08 525.00 468.87
PAINTER, CATHLEEN 11-20-08 395.00 73.87
TURNER, TISHA 11-24-08 73.87 0
BALANCE $