COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO … · 2019-10-10 · San Luis Obispo County, Inc....

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC.

REPORT ON EXAMINATION OF FINANCIAL STATEMENTS

AND ADDITIONAL INFORMATION

FOR THE YEAR ENDED MARCH 31, 2019

(WITH COMPARATIVE TOTALS FOR 2018)

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. REPORT ON EXAMINATION OF FINANCIAL STATEMENTS

AND ADDITIONAL INFORMATION MARCH 31, 2019

TABLE OF CONTENTS

Page Independent Auditor’s Report ............................................................................................................ 1 FINANCIAL STATEMENTS Statement of Financial Position ...................................................................................................... 3

Statement of Activities .................................................................................................................... 4

Combining Statement of Revenue and Expense by Functional Program ...................................... 5

Statement of Cash Flows ................................................................................................................ 7

Notes to Financial Statements ........................................................................................................ 8 ADDITIONAL INFORMATION Schedule of Expenditures of Federal Awards ................................................................................ 20

Note to Schedule of Expenditures of Federal Awards .................................................................... 22

Independent Auditor’s 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 .............................. 23

Independent Auditor’s Report on Compliance for Each Major Program and on Internal Control Over Compliance Required by the Uniform Guidance ........................... 25

Supplemental Schedules:

Statements of Revenue and Expense:

Department of Community Services and Development – CSBG ............................................. 27

Department of Community Services and Development – CSBG Discretionary ....................... 28

Head Start/Early Head Start Programs .................................................................................... 29

Early Head Start Child Care Partnership Program................................................................... 30

Head Start/Early Head Start Program – Northern San Diego County ..................................... 31

Migrant and Seasonal Head Start/Early Head Start ................................................................ 32

Migrant and Seasonal Early Head Start Child Care Partnership Program .............................. 33



Page Essential Access Health – Federal Title X – Family Planning – #778-5320-71209-17-18 ............................................... 36

State of California Department of Health Services – Family Planning and Clinical Program: F-PACT ................................................................... 37

San Luis Obispo County – Federal Emergency Management Agency/Emergency Food and Shelter Program (FEMA/EFSP) ............................................................................................. 38

U.S. Department of Veterans Affairs – Supportive Services for Veteran Families (SSVF) #18-CA-358 ............................................. 39

Area Agency on Aging CAA# 78102A – San Luis Obispo – Home Repair Services ........................................................................................................... 40

Area Agency on Aging CAA# 78102B – Santa Maria – Home Repair Services ........................................................................................................... 41

Area Agency on Aging CAA# 78102C – Adult Day Services IIIB Funding ............................................................................................ 42

Area Agency on Aging CAA# 89102A – San Luis Obispo – Home Repair Services ........................................................................................................... 43

Area Agency on Aging CAA# 89102B – Santa Maria – Home Repair Services ........................................................................................................... 44

Area Agency on Aging CAA# 89102C – Adult Day Services IIIB Funding ............................................................................................ 45

Department of Community Services and Development – Department of Energy (DOE) ................................................................................................. 46

Department of Community Services and Development – Low Income Housing Energy Assistance Program (LIHEAP): Weatherization ..................... 47

Department of Community Services and Development – LIHEAP: Energy Crisis Intervention Program (ECIP) / Assurance 16 / Home Energy Assistance Program (HEAP) ........................................................................... 48

Department of Community Services and Development – LIHEAP: Weatherization ......................................................................................................... 49


Department of Community Services and Development – LIHEAP: Weatherization ......................................................................................................... 51


Page Schedule of Expenditures for State Funded Child Care Programs:

Resource and Referral Programs ............................................................................................ 53

Alternative Payment Programs................................................................................................. 54

Child Care Resource Connection – Other Programs ............................................................... 55

State Migrant Programs ........................................................................................................... 56

Center-Based and Family Child Care (FCC) Programs ........................................................... 57

Schedule of Expenditures for State Funded Child Care Programs ............................................. 58 SCHEDULE OF FINDINGS AND QUESTIONED COSTS ................................................................ 59

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INDEPENDENT AUDITOR’S REPORT Board of Directors Community Action Partnership of San Luis Obispo County, Inc. San Luis Obispo, California Report on the Financial Statements We have audited the accompanying financial statements of Community Action Partnership of San Luis Obispo County, Inc., which comprise the statement of financial position as of March 31, 2019; the related statement of activities, combining statement of revenue and expense by functional program, and statement of cash flows for the year then ended; and the related notes to the financial statements. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility Our responsibility is to express an opinion on these 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 from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

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Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Community Action Partnership of San Luis Obispo County, Inc., as of March 31, 2019, and the changes in its net assets and its cash flows for the year then ended in accordance with accounting principles generally accepted in the United States of America. Other Matters Other Information Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The statements of revenue and expense and schedules of expenditures for state funded child care programs are presented for purposes of additional analysis and are not a required part of the financial statements. The accompanying schedule of expenditures of federal awards, as required by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, is presented for purposes of additional analysis and is not a required part of the financial statements. Such information is the responsibility of management and was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated, in all material respects, in relation to the financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated September 19, 2019, on our consideration of Community Action Partnership of San Luis Obispo County, Inc.’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 internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Community Action Partnership of San Luis Obispo County, Inc.’s internal control over financial reporting and compliance. Report on Summarized Comparative Information We have audited the financial statements of Community Action Partnership of San Luis Obispo County, Inc., as of March 31, 2018, and expressed an unmodified opinion on those financial statements in our report dated September 20, 2018. In our opinion, the summarized comparative information presented herein as of and for the year ended March 31, 2018, is consistent, in all material respects, with the audited financial statements from which it has been derived. BROWN ARMSTRONG ACCOUNTANCY CORPORATION Bakersfield, California September 19, 2019

See Notes to Financial Statements. 3

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. STATEMENT OF FINANCIAL POSITION

MARCH 31, 2019 (WITH COMPARATIVE TOTALS FOR 2018)

ASSETS Without DonorRestrictions 2019 2018

CURRENT ASSETSCash and Cash Equivalents 1,353,217$ -$ 1,353,217$ 2,164,291$ Grants and Accounts Receivable 7,799,991 6,585 7,806,576 6,527,238 Inventory (Note E) 67,450 - 67,450 77,740 Prepaid Expenses 211,275 - 211,275 209,766

TOTAL CURRENT ASSETS 9,431,933 6,585 9,438,518 8,979,035

PROPERTY AND EQUIPMENT, Net (Note F) 16,536,967 - 16,536,967 14,483,672

DEPOSITS 64,959 - 64,959 59,584

TOTAL ASSETS 26,033,859$ 6,585$ 26,040,444$ 23,522,291$

LIABILITIES AND NET ASSETS

CURRENT LIABILITIESLines of Credit (Note G) 1,383,620$ -$ 1,383,620$ -$ Current Portion - Notes Payable (Note H) 118,721 - 118,721 116,147 Accounts Payable and Accrued Liabilities 4,326,747 - 4,326,747 5,276,923 California Department of Education Reserves 393,460 - 393,460 148,026 Unearned Deferred Income 2,176,842 - 2,176,842 2,441,706

TOTAL CURRENT LIABILITIES 8,399,390 - 8,399,390 7,982,802

NOTES PAYABLE (Note H) 747,204 - 747,204 811,558

COMMITMENTS AND CONTINGENCIES (Note N) - - - -

NET ASSETS (Note C) 16,887,265 6,585 16,893,850 14,727,931

TOTAL LIABILITIES AND NET ASSETS 26,033,859$ 6,585$ 26,040,444$ 23,522,291$

With DonorRestrictions

Total All Funds


COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. STATEMENT OF ACTIVITIES

FOR THE YEAR ENDED MARCH 31, 2019 (WITH COMPARATIVE TOTALS FOR 2018)

Without DonorRestrictions 2019 2018

REVENUE AND SUPPORTFederal Grants and Contracts 55,637,102$ -$ 55,637,102$ 52,174,077$ State Revenue 21,362,847 6,585 21,369,432 16,322,662 City and County Revenue 4,515,290 - 4,515,290 5,366,149 Corporate and Foundation Revenue 1,680,920 - 1,680,920 1,851,561 Participant Support 403,416 - 403,416 368,382 Donations and Fundraising 1,300,861 - 1,300,861 3,057,254 Other Income, including Interest 42,301 - 42,301 44,751 In-Kind Revenue 5,736,166 - 5,736,166 5,314,417 Net Assets Released from Donor Restrictions (Note D)

Satisfaction of Program Restrictions 18,832 (18,832) - -

Total Revenue and Support 90,697,735 (12,247) 90,685,488 84,499,253

EXPENDITURESGeneral Fund 54,996 - 54,996 47,490 Community Services Block Grant 348,869 - 348,869 288,973 Head Start and Early Head Start 16,680,788 - 16,680,788 16,181,713 Migrant and Seasonal Head Start 37,148,794 - 37,148,794 34,908,424 State Child Development Programs 9,767,694 - 9,767,694 7,110,068 Child Care Resource Connection, Alternative Payment, Resource/Referral 11,705,003 - 11,705,003 9,759,460 Child Care Food Programs 2,281,786 - 2,281,786 2,268,251 Health and Prevention Services 3,178,349 - 3,178,349 3,092,184 Housing Support, Sheltering, and Veterans Services 5,576,082 - 5,576,082 6,659,137 Energy Conservation Programs 2,346,104 - 2,346,104 2,305,110 Family Support Services 1,558,731 - 1,558,731 1,498,482

Total Expenditures 90,647,196 - 90,647,196 84,119,292

CHANGE IN NET ASSETS 50,539 (12,247) 38,292 379,961

ADJUSTMENTS TO NET ASSETSChanges in Property, Equipment, and Other Net Assets 2,127,627 - 2,127,627 3,394,775

NET ASSETS, Beginning of the Year 14,709,099 18,832 14,727,931 10,953,195

NET ASSETS, End of the Year 16,887,265$ 6,585$ 16,893,850$ 14,727,931$

With DonorRestrictions

Total All Funds

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COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. COMBINING STATEMENT OF REVENUE AND EXPENSE BY FUNCTIONAL PROGRAM


General Fund

CSBG and Administration

Head Start and Early Head

Start

Migrant and Seasonal

Head Start

State Child Development

Programs REVENUEFederal Grants and Contracts -$ 348,869$ 14,168,945$ 34,215,645$ -$ State Income - - - 7,617 9,653,576 City and County Revenue - - 84,159 24,761 - Participant Support - - - - 114,094 Corporate and Foundation Revenue 6,549 - - 45,521 - Donations and Fundraising 28,427 - 1,047 57 - Other Income including Interest 35,245 - - - 25 In-Kind Revenue - - 2,426,637 2,855,192 -

TOTAL REVENUE 70,221 348,869 16,680,788 37,148,794 9,767,694

EXPENDITURESPersonnel Costs 544 2,940,499 6,614,450 12,057,285 5,109,944 Employee Benefits 284 1,047,467 2,798,099 5,032,970 2,096,203 Volunteer Services In-Kind - - 1,203,939 1,595,104 - Service Provider Payments 850 - 876,564 4,978,374 516,395 Consultants, Legal, and Audit - 490,399 81,316 159,831 22,056 Subcontractors In-Kind - - 906,722 481,876 - Materials and Supplies 14,754 500,190 674,131 1,664,800 594,864 Travel and Transportation - 105,361 251,805 631,696 60,613 Repairs and Maintenance 11,322 97,634 257,467 703,306 192,721 Training and Seminars 167 128,135 110,889 157,747 32,336 Rent - 180,882 567,285 677,763 146,960 Space In-Kind - - 254,494 648,017 - Utilities and Telephone - 95,268 181,666 400,671 129,514 Insurance - 96,881 97,706 214,465 33,000 Capital Purchases - 29,959 541,577 224,911 27,238 Human Resource Support Costs 9,672 232,703 80,444 195,586 45,818 Medical and Participant Costs 4,146 - 64,955 288,854 13,701 Postage, Printing, and Other 3,910 44,604 40,049 66,035 24,815 Other In-Kind - - 61,482 130,195 - Interest and Depreciation Expense 5,696 - - - - Delegate Agency Services - - - 4,660,960 - Indirect Expense 3,652 (5,641,113) 1,015,746 2,178,350 721,515

TOTAL EXPENDITURES 54,996 348,869 16,680,788 37,148,794 9,767,694

CHANGE IN NET ASSETS 15,225$ -$ -$ -$ -$


Child Care Resource and

Referral

Child Care Food

Programs

Health and Prevention Services

Sheltering and Veterans

Energy Conservation

ProgramsFamily Support

Services Total All Funds

-$ 2,281,786$ 1,078,320$ 2,196,702$ 1,257,752$ 89,082$ 55,637,102$ 9,438,204 - 1,920,313 308,385 - 41,338 21,369,432 2,058,133 - 150,464 824,276 85,611 1,287,887 4,515,290

197,113 - 20,973 - - 71,237 403,416 - - 394,679 358,079 864,133 11,959 1,680,921

454 - 73,439 1,170,205 2,217 25,014 1,300,861 1,758 - 4,600 13 499 162 42,301 8,695 - - 274,102 139,488 32,052 5,736,166

11,704,356 2,281,786 3,642,788 5,131,761 2,349,700 1,558,731 90,685,488

1,391,559 137,013 1,482,115 1,358,740 889,205 816,748 32,798,102 433,846 49,380 500,485 480,457 358,665 287,125 13,084,980

5,917 - - 204,907 - 15,571 3,025,438 8,408,380 781,177 9,211 402,848 21,347 52,164 16,047,310

60,664 4,472 104,910 226,587 165 102,574 1,252,973 - - - 5,466 139,488 - 1,533,552

182,748 1,092,003 124,211 222,775 548,750 48,480 5,667,706 31,598 11,838 48,644 68,797 59,315 27,435 1,297,102 65,617 20,901 63,258 71,925 36,412 6,955 1,527,518 29,031 2,954 15,237 14,105 - 7,809 498,411

124,898 14,290 61,437 45,258 44,287 36,005 1,899,063 - - - 3,216 - 16,281 922,008

26,834 7,201 48,969 68,672 11,921 18,404 989,120 4,984 3,205 35,111 15,187 7,096 2,015 509,650

32,272 40,345 - 2,015,392 - - 2,911,693 22,042 1,790 58,366 10,406 22,640 4,412 683,880

- - 329,537 825 - - 702,018 18,199 7,050 25,652 28,621 39,831 3,465 302,230 2,778 - - 60,513 - 200 255,168

- - 38,636 30,171 3,811 - 78,314 - - - - - - 4,660,960

863,636 108,168 232,571 241,216 163,171 113,087 -

11,705,003 2,281,786 3,178,349 5,576,082 2,346,104 1,558,731 90,647,196

(647)$ -$ 464,439$ (444,321)$ 3,596$ -$ 38,292$


COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. STATEMENT OF CASH FLOWS

FOR THE YEAR ENDED MARCH 31, 2019 (WITH COMPARATIVE TOTALS FOR 2018)

Without Donor With DonorRestrictions Restrictions 2019 2018

Cash Flows From Operating ActivitiesChange in net assets 50,539$ (12,247)$ 38,292$ 379,961$ Adjustments to reconcile change in net assets to net cash provided by (used in) operating activities:

Depreciation 38,166 - 38,166 39,339 Changes in assets and liabilities:

(Increase) decrease in assets:Grants and accounts receivable (1,294,568) 15,230 (1,279,338) (1,492,555) Inventory 10,290 - 10,290 11,626 Prepaid expenses (1,509) - (1,509) (10,449) Deposits (5,375) - (5,375) -

Increase (decrease) in liabilities:Accounts payable and accrued expenses (949,976) - (949,976) 1,958,870 California Department of Education Reserves 245,434 - 245,434 23,925 Unearned deferred income (264,864) - (264,864) (272,610)

Net cash provided by (used in) operating activities (2,171,863) 2,983 (2,168,880) 638,107

Cash Flows From Investing ActivitiesAsset purchases, less retirements (200) - (200) (6,122) Assets charged to restricted net assets 36,166 - 36,166 34,869

Net cash provided by investing activities 35,966 - 35,966 28,747

Cash Flows From Financing ActivitiesProceeds received from line-of-credit 1,710,732 - 1,710,732 - Payments made on line-of-credit, less interest of (327,112) (327,112) $30,023 and $10,679, respectively - - - (350,000) Payments made on notes payable, less interest of $55,038 and $54,865, respectively (61,780) - (61,780) (62,211)

Net cash provided by (used in) financing activities 1,321,840 - 1,321,840 (412,211)

Net increase (decrease) in cash (814,057) 2,983 (811,074) 254,643

Cash:Beginning 2,167,274 (2,983) 2,164,291 1,909,648

Ending 1,353,217$ -$ 1,353,217$ 2,164,291$

Supplemental InformationInterest paid 85,061$ 63,417$

Non-cash items: in-kind donations received 5,736,166$ 5,314,417$

Total All Funds

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COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. NOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED MARCH 31, 2019 NOTE A – MAJOR PROGRAM ACTIVITIES Community Action Partnership of San Luis Obispo County, Inc., (the Agency) was founded as a nonprofit public benefit corporation in December 1965. The Agency was organized for the purpose of directing available public and private resources for a coordinated effort in the prevention of poverty and the circumstances that perpetuate it. The Agency is primarily funded through federal, state, and local government units. General Fund The General Fund accommodates a small number of activities that foster community awareness and has unrestricted activities which support other programs of the Agency. Administration and Community Services Block Grant Administration contains all indirect costs that are charged out to programs based on the Agency’s approved indirect cost rate from the United States Department of Health and Human Services. It also separately accounts for a Community Services Block Grant (CSBG) that supports both program and administrative activities. Head Start and Early Head Start, Early Head Start Partnership Programs The Head Start and Early Head Start Programs operate in San Luis Obispo, Northern San Diego, and Southern Monterey counties, offering 638 Head Start and 318 Early Head Start income-eligible and at-risk children, pregnant women, and families a comprehensive program responding to their emotional, social, health, and nutritional needs. Through community participation, staff development, and family involvement, our goal is to provide children a successful beginning, leading to a better future, and help parents move toward self-sufficiency. The Early Head Start Child Care Partnership grant operates in San Luis Obispo, Kern, and San Diego Counties. The funds provide for collaborative relationships with local partners to deliver comprehensive child care services to 164 additional Early Head Start children birth to three years old and pregnant women in disadvantaged communities within these counties. Migrant and Seasonal Head Start (MSHS)/Migrant and Seasonal Early Head Start (MSEHS) and Migrant Early Head Start Partnership Programs The MSHS and MSEHS provide low-income migrant and seasonal farmworker families with programs that serve 2,146 children from pre-natal stages to five years of age. The high-quality, comprehensive child development programs operate in the nine California counties of Fresno, Kern, Monterey, Orange, San Benito, San Joaquin, San Luis Obispo, Santa Barbara, and Ventura. Full-day services are provided in center-based and family child care options that operate five days per week for 7-8 months during peak agricultural periods. Community Action Partnership of Madera County, our delegate agency, provides services for 519 children in Fresno County. The Migrant Early Head Start Child Care Partnership grants operate in Fresno, Kern, Monterey, Orange, San Benito, San Joaquin, Santa Barbara, and Ventura counties. These grants enable us to meet the unique needs of 534 migrant at-risk children and pregnant moms who work in the agricultural fields throughout the eight-county service area. Community Action Partnership of Madera County, our delegate agency, provides services for 30 of the children in Fresno County.

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FOR THE YEAR ENDED MARCH 31, 2019 NOTE A – MAJOR PROGRAM ACTIVITIES (Continued) State Child Development Programs The program provides high-quality, full-day and part-day child care for approximately 1,352 children, birth through five years of age, in 6 counties: San Luis Obispo, Monterey, San Joaquin, San Diego, Kern, and Fresno. Families pay a fee for child care services provided based on their income and an established sliding scale. Child Care Resource Connection (CCRC) Alternative Payment and Resource and Referral Programs The Agency’s Child Care Resource Connection (CCRC) helps parents and community members find child care through the Resource and Referral Program. The Alternative Payment Program provides eligible parents/caretakers with financial assistance to offset child care costs to pursue job training, employment, or further their education. The program currently serves 1,455 children (895 families). CCRC also offers training and licensing assistance to those who want to become child care providers. CCRC maintains a Toy and Resource Library open to the public and can connect families with local and state agencies dedicated to creating a safe environment for all children. Child Care Food Programs The programs provide healthy meals to children eligible to participate in the Child Care Food Program administered by the California Department of Education. Approximately 1,157,656 meals were served to children; 512,733 of those were to children enrolled in child care in San Luis Obispo County through the CCRC program. The remaining meals were served to center-based children in San Luis Obispo County and in our outlying service areas extending from San Diego County in the south to San Joaquin County in the north. Health and Prevention Services Programs The programs provide reproductive health care medical services, education, and advocacy. Health Division programs focus on prevention: age-appropriate sexuality education for county school districts, youth development, teen obesity, free to low cost reproductive health care services including teen peer clinics, and menopausal services, as well as health screening and education clinics for seniors and the removal of gang and anti-social tattoos. The two clinics located in the Cities of San Luis Obispo and Arroyo Grande served 6,818 unduplicated clients, youth programs served 3,984 clients, the adult wellness program served 218 clients, and the tattoo removal program served 86 clients. Sheltering and Veterans Services Programs Through the Coordinated Entry Program, staff worked to assess client needs and provide referrals to assist in securing available public resources for 1,838 clients. Case managers worked with 62 persons to stabilize income and/or obtain permanent housing or housing support. Homeless Services shelters, feeds, and offers an array of services to homeless and those facing a housing crisis throughout San Luis Obispo County, with the goal of helping individuals achieve stability and self-sufficiency. Volunteers, an integral part of the program, provide overflow sheltering, prepare and serve meals, and help with fundraising. 32,121 total shelter nights were provided through our evening program. The Agency also provided a safe parking program operated seven days a week and a seasonal warming station. A total of 73,406 breakfasts and dinners were provided.

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FOR THE YEAR ENDED MARCH 31, 2019 NOTE A – MAJOR PROGRAM ACTIVITIES (Continued) Sheltering and Veterans Services Programs (Continued) 40 Prado Homeless Services Center also operates a lunch program in collaboration with the People’s Kitchen that served 29,132 meals for the year. Additional services include day sheltering, laundry services, mental health counseling, AA/NA groups, a pet kennel, and access to social services for approximately 125 individuals daily. Community Health Centers of the Central Coast are also offering on-site at 40 Prado Homeless Services Center primary care services four days a week. Supportive Services for Veteran Families is a program that provides eligible Veteran families, who are either homeless or very low-income, with outreach, case management, and assistance in obtaining Veterans Administration (VA) and other benefits to stay in or acquire permanent housing on a sustainable basis. Energy Conservation Programs The Energy Conservation Programs offer free energy saving home improvements and minor home repairs to qualified lower-income households. Programs funded by PG&E and SoCal Gas provided over 1,743 households basic weatherization services in San Luis Obispo, Santa Cruz, Santa Barbara, and Monterey counties. The Low Income Home Energy Assistance Program (LIHEAP) and the Department of Energy (DOE) Weatherization Assistance Program assisted 323 households with weatherization services, heating and cooling, and water heater replacements. These programs cut monthly bills up to 40 percent through the installation of weather-stripping, insulation, efficient lighting, and other energy saving devices. The Home Energy Assistance Program (HEAP) program assisted 1,440 qualified households with payment of their utilities. Minor repairs, including handicap access, were performed for 621 households through funding provided by the Area Agency on Aging and the Community Development Block Grant’s Home Repair Programs. Family and Community Support Services The Direct Services program assists families to meet their basic needs to achieve a stable, safe home environment and sustain self-sufficiency. A range of services are provided to minimize family stressors, ensure child safety, and support family well-being. A total of 658 clients were served by the program. Services Affirming Family Empowerment (SAFE) is a community based, school-linked program designed to bring services to children and families. Family Advocates provide prevention and intervention assistance and facilitate meetings with families and providers in order to develop a plan to find solutions to problems the family may be facing. A total of 126 families were served by the SAFE programs. Adult Day Services offers a licensed, social model day care program in North San Luis Obispo County that accommodates 17 to 20 adults daily. The program provides a safe and stimulating environment for frail elderly adults who may have significant memory loss or dementia. The center operates five days per week and is designed to meet the needs of working families. A full, hot lunch is served daily and paid staff and volunteers provide care and activities for the participants.

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FOR THE YEAR ENDED MARCH 31, 2019 NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Accrual Basis of Accounting The accounting records of the Agency are maintained on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America. Fund Accounting To ensure observance of restrictions placed on the use of resources available, the Agency accounts are maintained in accordance with the principles of fund accounting. Fund accounting calls for resources for the various programs to be classified for accounting and reporting purposes according to the activities and objectives specified by donors and grantors. Separate accounts are maintained for each fund. Accounting in Accordance with Financial Accounting Standards Board Accounting Standards Codification (ASC) Topic 958-205 and Topic 605 The Agency reports contributions of cash and other assets as net assets with donor restrictions if received with donor stipulations that limit the use of the asset contributed. When a stipulated time restriction or purpose restriction is met, net assets with donor restrictions are reclassified to net assets without donor restrictions and reported in the statement of activities as net assets released from donor restrictions. Net Assets Without Donor Restrictions These include net asset balances that are not subject to donor-imposed restrictions and may be expended for any purpose in performing the primary objectives of the Agency. Net Assets With Donor Restrictions These include net asset balances that are subject to stipulations imposed by donors and grantors. Some donor restrictions are temporary in nature; those restrictions will be met by actions of the Agency or by the passage of time. 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, liabilities, net assets, and revenues and expenses for the reporting period. Actual results could differ from those estimates. Fair Values of Financial Instruments The following methods and assumptions were used to estimate the fair value of financial instruments:

Cash and cash equivalents: The carrying amount reported in the statement of financial position for cash and cash equivalents approximates its fair value. Accounts receivable and accounts payable: The carrying amounts of accounts receivable and accounts payable in the statement of financial position approximate fair value. Notes payable: The carrying value of the Agency’s debt approximates fair value because of the variable nature of market interest rates.

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NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Concentrations of Credit Risk Financial instruments that potentially subject the Agency to concentrations of credit risk consist principally of uninsured cash balances. The Agency places its cash deposits with quality financial institutions. The Agency maintains its cash balances in interest bearing accounts and $250,000 is FDIC insured. The approximate uninsured balance at March 31, 2019, was $3,728,034. Concentration of Revenue Sources During the year ended March 31, 2019, the Agency had two major revenue sources that accounted for approximately 79.7% of the total Agency revenue. The U.S. Department of Health and Human Services accounted for approximately 63.4%, while the California Department of Education accounted for approximately 16.3% of the total revenue. Cash and Cash Equivalents Cash is defined as cash in demand deposit accounts as well as cash on hand. Cash equivalents are short-term, highly liquid investments that are readily convertible to known amounts of cash and investments so near their maturity that the risk of changes in value due to changes in interest rates is negligible. These are generally investments with maturity dates within three months of their acquisition date. Not included as cash equivalents are funds restricted as to their use, regardless of liquidity or the maturity dates of investments. Inventory Inventory is stated in the accompanying financial statements at the lower of cost, first-in, first-out basis, or market. Property and Equipment As shown in Note F, property and equipment are stated at cost. Depreciation is computed on the straight-line method over the estimated useful lives of the respective assets. Leasehold improvements are stated at cost, and amortized by the straight-line method over the estimated useful life or remaining term of lease, whichever is less. The Agency reports gifts of land, buildings, and equipment as unrestricted support unless explicit donor stipulations specify how the donated assets must be used. Gifts of long-lived assets with explicit restrictions that specify how the assets are to be used and gifts of cash or other assets that must be used to acquire long-lived assets are reported as restricted support. Absent explicit donor stipulations about how long those long-lived assets must be maintained, the Agency reports expirations of donor restrictions when the donated or acquired long-lived assets are placed in service. The Agency capitalizes all asset purchases of $5,000 or more that have a useful life of at least two years. Assets purchased with grant funds, which are expensed in the period acquired, are recorded in the accompanying statement of financial position as an asset, with a corresponding entry to net assets. In order to reflect the decrease in value over the life of these assets, depreciation is charged directly to net assets annually.

13


FOR THE YEAR ENDED MARCH 31, 2019 NOTE B – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued) Vacation Policy Vacation benefits are accrued on a monthly basis. The maximum carryover of unused vacation hours varies from 240 to 320 hours depending on the length of employee service. Seasonal staff are paid out vacation pay in full annually upon furlough. Employees are also allowed an annual election of a specific number of vacation hours to be paid out in the following calendar year-end. Sick Leave For introductory, regular, and limited term employees, both full and part time, sick leave accrues monthly up to a maximum of 280 hours. Employees have the option to convert up to a maximum of 6 work days of unused sick leave to vacation days each year. Allocation of Expenses Administrative expenses are charged to operating programs based upon an annually approved indirect cost rate, currently at 8%, from the U.S. Department of Health and Human Services. Donated Materials and Services Donated materials and services (in-kind) are reflected as contributions in the accompanying financial statements at their fair market value if such services would have been purchased if not provided by donation or require specialized skills and are provided by individuals possessing such specialized skills. In-kind contributions to the Agency vary by program, but generally include volunteer services, contractors, rent, and supplies. The total in-kind contributions for the year ended March 31, 2019, were $5,736,166. Summarized Financial Information for 2018 The financial statements include certain prior year summarized comparative information in total but not by net asset class. Such information does not include sufficient detail to constitute a presentation in conformity with accounting principles generally accepted in the United States of America. Accordingly, such information should be read in conjunction with the Agency’s financial statements for the year ended March 31, 2018, from which the summarized information was derived. NOTE C – NET ASSETS WITH DONOR RESTRICTIONS Net assets with donor restrictions are part of the net assets of the Agency resulting from contributions and other inflows of assets whose use by the Agency is limited by donor imposed stipulations that either expire by passage of time or can be fulfilled and removed by actions of the Agency pursuant to those stipulations. At March 31, 2019, net assets with donor restrictions consisted of the following:

California Department of Education Programs:

Materials and Supplies CHST - 8049 2,142$ Infant/Toddler CCIP - 8049 4,443

6,585$

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FOR THE YEAR ENDED MARCH 31, 2019 NOTE D – NET ASSETS RELEASED FROM DONOR RESTRICTIONS Net assets were released from donor restrictions by incurring expenses satisfying the restricted purposes or by occurrence of other events specified by donors. For the year ended March 31, 2019, the following net assets were released from donor restrictions:

California Department of Education Programs:

Materials and Supplies CHST - 7049 3,044$ Infant/Toddler CCIP - 7049 15,788

18,832$

NOTE E – INVENTORY Inventory at March 31, 2019, consisted of the following:

Energy and Weatherization Materials 64,781$ Office and General Supplies 2,669

67,450$

NOTE F – PROPERTY AND EQUIPMENT At March 31, 2019, property and equipment consisted of the following:

Accumulated Net BookCost Depreciation Value

Office furniture and equipment 4,028,737$ 2,594,351$ 1,434,386$ Automobiles, trucks, and buses 4,168,564 2,927,584 1,240,980 Buildings and improvements 24,147,712 12,980,409 11,167,303

32,345,013 18,502,344 13,842,669

Land 2,694,298 - 2,694,298

35,039,311$ 18,502,344$ 16,536,967$

Of the $874,706 total depreciation for the fiscal year, $38,166 was expensed and $836,540 was charged directly to the property and equipment net assets.

15


FOR THE YEAR ENDED MARCH 31, 2019 NOTE G – LINES OF CREDIT During the year, the Agency had three active lines of credit as follows: Lender 1: Bank of the Sierra $1,000,000 revolving line of credit used in daily operations Interest Rate: Wall Street Journal prime rate plus 0.5 percentage points over the index rate. The prime

rate increased to 5.5% in March 2019. Secured by: Unrestricted inventory, chattel paper, accounts, equipment, a deed of trust on a property

in Arroyo Grande, California, and general intangibles. Minimum payments are equal to the interest charged on the outstanding balance for the preceding 31 days.

Maturity Date: December 20, 2022. As of March 31, 2019, the balance due was $131,378. Lender 2: Pacific Premier Bank $1,000,000 Drawdown Line of Credit for use in the development of

the 40 Prado Homeless Services Center Interest Rate: Fixed interest rate of 4.25%. Secured by: UCC-1 blanket filing on all business assets. Maturity Date: July 31, 2019. As of March 31, 2019, the balance due was $643,773. Lender 3: San Luis Obispo County Housing Trust Fund, Revolving Line of Credit of $600,000 for

use in the development of the 40 Prado Homeless Services Center Interest Rate: Fixed rate of 2%. $600,000 was advanced on July 18, 2018, no payments due until 2023. Secured by: Deed of Trust, Assignment of Rents, Security Agreement and Fixture Filing and creates a

lien against the Property located at 40 Prado Road in San Luis Obispo, California Maturity Date: May 1, 2023. As of March 31, 2019, the balance due was $608,469. NOTE H – NOTES PAYABLE At March 31, 2019, notes payable consisted of the following: Note payable to bank, for acquisition of Nipomo land and buildings, with interest at 6%, due in monthly payments of $1,717. The note matures September 11, 2028, and is secured by the land and buildings at 965 El Camino Real, Atascadero. 147,534$

Note payable to bank, for the Nipomo Head Start Center, fully amortizing U.S. Department of Agriculture (USDA) guaranteed loan due in monthly payments of $3,973,with interest at 7.5%. Matures June 3, 2044, and is secured by the land and buildings located at 291 N. Thompson Rd., Nipomo. 537,208

Note payable to bank, with interest at 7%, due in monthly installments of $1,607. The note matures June 3, 2020, and is secured by land and buildings at 923 G Street, Wasco. 23,382

Note payable to California Health Facilities Financing Authority, secured by first deed of trust, with principal and interest at 3% due in monthly installments of $2,597. The note matures October 1, 2024, and is secured by the clinic building and land at 1152 E. Grand Avenue, Arroyo Grande. 157,801

865,925

Less current portion 118,721

747,204$

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FOR THE YEAR ENDED MARCH 31, 2019 NOTE H – NOTES PAYABLE (Continued) Future principal maturities on notes payable are as follows:

Year Ending March 31,

2020 118,721$ 2021 104,261 2022 99,441 2023 99,441 2024 83,861

Thereafter 360,200

865,925$

Interest expense on these notes for the year ended March 31, 2019, was $55,038. NOTE I – INCOME TAXES The Agency has received tax-exempt status under Section 501(c)(3) of the Internal Revenue Code, and Section 23701(d) of the State of California Revenue and Taxation Code. Open Tax Years The Agency files information tax returns in the U.S. and California. With few exceptions, the Agency is no longer subject to U.S. federal and State of California income tax examinations by tax authorities for years before 2015. NOTE J – EMPLOYEE BENEFIT PLANS Defined Contribution Plan The Agency maintains a defined contributory retirement plan available for its employees which allows participants to make tax deferred investment contributions. The plan qualifies under the provisions of Section 403 (b) of the Internal Revenue Code of 1954, as amended. Total employer’s cash contributions made by the Agency to the plan for the year ended March 31, 2019, were $1,159,741, averaging 3.53% of total salaries and wages. Cafeteria Plan The Agency maintains a non-discriminatory Internal Revenue Code Section 125 Cafeteria Plan for all employees. Under the plan, an employee may pay for family member health insurance, child care, medical expenses, or employee sponsored insurance. These supplemental payments are pre-tax dollars and not subject to employment or income taxes. NOTE K – TRANSFERS Transfers represent the recordation of assets expensed in the current period in accordance with the grantor’s terms and conditions. When the Board of Directors deems it appropriate, transfers are also made from unrestricted funds to cover current year deficits of restricted operating programs.

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FOR THE YEAR ENDED MARCH 31, 2019 NOTE L – LIQUIDITY As of March 31, 2019, the following schedule shows financial assets held by the Agency and the amounts of those assets that could readily be made available within 12 months of the statement of financial position date to meet general expenditures. As part of the Agency’s liquidity management, it has a policy to structure its financial assets to be available as its general expenditures, liabilities, and other obligations come due. To help manage unanticipated liquidity needs, the Agency has a line of credit in the amount of $1,000,000, which it could draw upon.

Financial assets held at year-end:Cash and cash equivalents 1,353,217$ Grants and accounts receivable 7,806,576

9,159,793 Less: Donor restrictions (6,585)

Financial assets available to meet expenditures over the next 12 months 9,153,208$

The Agency has certain donor-restricted financial assets limited to use or purpose which are not available for expenditure within one year in the normal course of operations. Accordingly, these assets are not available for general expenditure within one year of the statement of financial position date. NOTE M – AVAILABILITY OF NET ASSETS Net assets with donor restrictions are restricted for the following purposes or periods.

1) Subject to the passage of time: Housing Support, Sheltering and Veteran’s ProgramsFederal Home Loan Bank award in the amount of $720,000 to fund development costs for 40 Prado Homeless Service Center in the current fiscal year. Site must be retained until 2033 (15 years) as a homeless shelter and/or serve low income clients or award converts to a loan. 720,000$

State of California Emergency Housing Assistance Program (EHAP) grant $250,052 to fund development costs for 40 Prado Homeless Service Center in the current fiscal year. Additional funds of $749,943 were received in prior fiscal years. Site must operate as a homeless shelter until 2028, 10 years from 2018 completion date. 999,995

Health and Prevention ServicesCity of San Luis Obispo Community Development Block Grant (CDBG) awarded in 1996 for $121,000 to purchase and develop site for Health Service Clinic in the City of San Luis Obispo to serve low income clients. Per agreement, the Agency must maintain site for thirty years after close of escrow, 2026. 32,268

1,752,263$

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NOTE M – AVAILABILITY OF NET ASSETS (Continued)

2) Subject to use limitations: Children and Families ServicesNotices of Federal Interest have been recorded on deeds of properties purchased with federal funds. Such sites cannot be sold, sublet, or used as collateral without the written consent of the federal government. Even though these assets are owned by the Agency, the federal government retains an interest written into the grant deed for each location.

Santos Arrona Head Start Center in Atascadero, CA 484,328$ Kerman Migrant Center in Kerman, CA 59,356 Buena Vista Migrant Center in Lamont, CA 261,189 Las Rosas Migrant Center in Wasco, CA 56,229 Adele Stern Head Start Center in Nipomo, CA 329,934 El Jardin Migrant Center in Santa Ana, CA 1,775,591 Georgia Brown Early Head Start Center in Paso Robles, CA 399,876

3,366,503$

Total Net Assets with Restrictions 5,118,766$

NOTE N – COMMITMENTS AND CONTINGENCIES Commitments The Agency conducts administrative and program operations at various leased facilities. Future minimum payments under operating leases are as follows:

Year Ending March 31,

2020 1,340,788$ 2021 836,214 2022 278,115 2023 246,752 2024 225,955

Thereafter 312,305

3,240,129$

Total rent expense for the year ended March 31, 2019, was $1,812,663, additional mortgage expense of $86,400 was rolled up into the summarized rent reported on the combining statement of revenue and expense by functional program for a total of $1,899,063.

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NOTE N – COMMITMENTS AND CONTINGENCIES (Continued) Grant Awards Grant awards require the fulfillment of certain conditions as set forth in the instruments of grant. Failure to fulfill the conditions could result in the return of the funds to the grantors. The Agency deems this contingency remote since, by accepting the grants and their terms, it has accommodated the objectives of the organization to the provisions of the grants. The Agency’s management is of the opinion that the Agency has complied with the terms of all grants. NOTE O – SUBSEQUENT EVENTS The Agency has evaluated its financial position and activities from the March 31, 2019 year-end of this report through September 19, 2019, which is the date that the financial statements were available to be issued. Subsequent to year end March 31, 2019, and prior to report issuance, the Agency paid in full the Line of Credit balance due of $643,773 to Pacific Premier Bank on funds loaned for the completion of the new Homeless Service Center located at 40 Prado Road in San Luis Obispo, California. No other material subsequent event items that required recognition or disclosure were identified.

ADDITIONAL INFORMATION

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COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


Federal ExpendituresCFDA Grantor's or Amounts

Number Number Earned

Department of Agriculture:Passed Through Program From:California Department of Education:

Child Care Food Program - Day Care Homes 10.558 04469-CACFP-40-NP-DCH 892,567$ Child Care Food Program - Center Based 10.558 04469-CACFP-40-NP-CS 1,389,219

Total U.S. Department of Agriculture: 2,281,786

Department of Health and Human Services:Head Start & Early Head Start 4/1/18 - 3/31/19 93.600 09CH9190/04 6,627,261 Early Head Start Partnerships 4/1/18 - 7/31/18 93.600 09HP0025/03 1,008,776 Early Head Start Partnerships 8/1/18 - 3/31/19 93.600 09HP0025/04 1,586,029 Head Start & Early Head Start 4/1/18 - 3/31/19 93.600 09CH9010460/02 4,946,879 Migrant Seasonal Head Start 4/1/18 - 8/31/18 93.600 90CM9821/03 16,132,824 Migrant Seasonal Head Start 9/1/18 - 3/31/19 93.600 90CM9821/04 11,111,393 Migrant Seasonal Early Head Start Partnerships 4/1/18 - 8/31/18 93.600 90HM0003/03 2,627,994 Migrant Seasonal Early Head Start Partnerships 9/1/18 - 3/31/19 93.600 90HM0003/04 2,512,924 Migrant Seasonal Early Head Start Partnerships 4/1/18 - 8/31/18 93.600 90HM000010/01 1,068,440 Migrant Seasonal Early Head Start Partnerships 9/1/18 - 3/31/19 93.600 90HM000010/02 762,071 Migrant Seasonal Early Head Start Partnerships 3/1/19 - 3/31/19 93.600 90HM000011/01 - Office of Adolescent Health 4/1/18 - 6/30/18 93.297 TP1AH000109/03 228,640 Office of Adolescent Health 7/1/18 - 3/31/19 93.297 TP1AH000109/04 586,520 Substance Abuse and Mental Health Services Administration 4/30/18-9/29/18 93.243 1H79TI080534/01 128,134 Substance Abuse and Mental Health Services Administration 9/30/18-3/31/19 93.243 3H79TI080534/02 132,592

Passed Through Program From:Area Agency on Aging:

AAA Title IIIB Home repair 4/1/18 - 6/30/18 93.044 CAA# 78102A 1,016 AAA Title IIIB Home repair 7/1/18 - 3/31/19 93.044 CAA# 89102A 149,233 AAA Title IIIB Home repair 4/1/18 - 6/30/18 93.044 CAA# 78102B 7,039 AAA Title IIIB Home repair 7/1/18 - 3/31/19 93.044 CAA# 89102B 76,109 AAA Title IIIB Adult Day Care 4/1/18 - 6/30/18 93.044 CAA# 78102C 962 AAA Title IIIB Adult Day Care 7/1/18 - 3/31/19 93.044 CAA# 89102C 51,000

Passed Through Program From:California Department of Community Services and Development:

Community Services Block Grant (CSBG) 4/1/18 - 12/31/18 93.569 18F-5039 233,082 Community Services Block Grant (CSBG) 1/1/19 - 3/31/19 93.569 19F-4039 80,787 Community Services Block Grant Discretionary 1/1/18 - 5/31/19 93.569 18F-5039 35,000 LIHEAP Weatherization 4/1/18 - 12/31/18 93.568 17B-3035 - LIHEAP - A16, ECIP, HEAP 4/1/18 - 12/31/18 93.568 17B-3035 - LIHEAP Weatherization 4/1/18 - 3/31/19 93.568 18B-4034 152,249 LIHEAP - A16, ECIP, HEAP 4/1/18 - 3/31/19 93.568 18B-4034 497,822 LIHEAP Weatherization 10/1/18 - 3/31/19 93.568 19B-5033 86,478 LIHEAP - A16, ECIP, HEAP 10/1/18 - 3/31/19 93.568 19B-5033 230,208

Passed Through Program From:California Department of Education (CDE):Child Care Development Block Grant Cluster

CDE Child Care Programs 93.575 N/A 2,881,727 CDE Child Care Programs 93.596 N/A 1,389,862

Total Child Care Development Block Grant Cluster 4,271,589

Passed Through Program From:County of San Luis Obispo, Department of Social Services:

CalWorks Homeless Services 4/1/18-6/30/18 93.558 PO# 25005206 12,260 CalWorks Homeless Services 7/1/18-3/31/19 93.558 PO# 25005206 - CalWorks Stage 1 4/1/18 - 6/30/18 93.558 C005-2017 375,149 CalWorks Stage 1 7/1/18 - 3/31/19 93.558 C005-2018 860,735

Grantor / Pass-Through Grantor /or Program Title

21

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (Continued)


Federal ExpendituresCFDA Grantor's or Amounts

Number Number Earned

Department of Health and Human Services: (Continued)Passed Through Program From:County of San Luis Obispo, Department of Social Services: (Continued)

CalWorks Direct Services 4/1/18 - 6/30/18 93.558 C018-2017 31,047 CalWorks Direct Services 4/1/18 - 6/30/18 93.658 C018-2017 12,363 CalWorks Direct Services 7/1/18 - 3/31/19 93.558 C018-2018 72,073 CalWorks Direct Services 7/1/18 - 3/31/19 93.658 C018-2018 39,151 CalWorks South County SAFE Family Advocates 4/1/18 - 6/30/18 93.556 C024-2017 60,246 CalWorks South County SAFE Family Advocates 7/1/18 - 3/31/19 93.556 C024-2018 196,041 CalWorks Cal Learn 4/1/18 - 6/30/18 93.558 C006-2017 16,499 CalWorks Cal Learn 7/1/18 - 3/31/19 93.558 C006-2018 48,625 Emergency Child Care Bridge Program for Foster Children 4/1/18 -6/30/18 93.558 C017-2017 24,169 Emergency Child Care Bridge Program for Foster Children 7/1/18 - 3/31/19 93.658 C017-2018 141,582

Passed Through Program From:Essential Access Health:

Family Planning Title X 4/1/18 - 3/31/19 93.217 778-5320-71209-17-18 263,160

Total Department of Health and Human Services: 61,757,740

Department of Energy:Passed Through Program From:California Department of Community Services and Development:

DOE Weatherization 6/1/18 - 3/31/19 81.042 17C-4024 57,598

Total Department of Energy: 57,598

Department of Homeland Security:Passed Through Program From:County of San Luis Obispo:

Emergency Food & Shelter-FEMA 4/1/18-6/30/18 97.024 086400-001 Phase 34 - Emergency Food & Shelter-FEMA 7/1/18-3/31/19 97.024 086400-001 Phase 35 26,082

Total Department of Homeland Security: 26,082

Department of Housing and Urban Development: Passed Through Program From:Cities and Counties located in California:

Case Management 4/1/18 - 5/31/18 14.267 CA1628L9D141600 50,114 Case Management 6/1/18 - 3/31/19 14.267 CA1628L9D141701 164,922 CDBG 4/01/18 - 3/31/19 14.218 County of San Luis Obispo 53,250 CDBG 4/01/18 - 3/31/19 14.218 Cities of Pismo Beach and San Luis

Obispo 87,730 CDBG 4/01/18 - 3/31/19 14.218 City of Santa Maria 72,324 Emergency Shelter Grant 4/1/18 - 3/31/19 14.231 E-17-UC-06-0508 6,429 Emergency Shelter Grant 7/1/18 - 3/31/19 14.231 E-18-UC-06-0508 86,046

Total U.S. Department of Housing and Urban Development: 520,815

Department of Veteran Services:Supportive Services for Veteran Families 4/1/18 - 9/30/18 64.033 18-CA-358 549,653 Supportive Services for Veteran Families 10/1/18 - 3/31/19 64.033 18-CA-358 599,880

Total U.S. Department of Veteran Services: 1,149,533

TOTAL ALL AWARDS 61,521,965$

Grantor / Pass-Through Grantor /or Program Title

22

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. NOTE TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


NOTE 1 – BASIS OF PRESENTATION The accompanying schedule of expenditures of federal awards includes the federal and state grant activity of Community Action Partnership of San Luis Obispo County, Inc., (the Agency) and is presented on the accrual basis of accounting. The Federal information in this schedule is presented in accordance with the requirements of the U.S. Office of Management and Budget (OMB) and the Uniform Guidance. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. The Agency has elected not to use the 10% de minimis indirect cost rate. Administrative expenses are charged to operating programs based upon an annually approved indirect cost rate, currently at 8%, from the U.S. Department of Health and Human Services.

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INDEPENDENT AUDITOR’S 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 Community Action Partnership of San Luis Obispo County, Inc. San Luis Obispo, California We have audited, in accordance with the 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, the financial statements of Community Action Partnership of San Luis Obispo County, Inc., which comprise the statement of financial position as of March 31, 2019; the related statement of activities, combining statement of revenue and expense by functional program, and statement of cash flows for the year then ended; and the related notes to the financial statements, and have issued our report thereon dated September 19, 2019. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered Community Action Partnership of San Luis Obispo County, Inc.’s internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of Community Action Partnership of San Luis Obispo County, Inc.’s internal control. Accordingly, we do not express an opinion on the effectiveness of Community Action Partnership of San Luis Obispo County, Inc.’s internal control. A deficiency in internal control 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 and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified.

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Compliance and Other Matters As part of obtaining reasonable assurance about whether Community Action Partnership of San Luis Obispo County, Inc.’s financial statements are free from 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. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of Community Action Partnership of San Luis Obispo County, Inc.’s internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering Community Action Partnership of San Luis Obispo County, Inc.’s internal control and compliance. Accordingly, this communication is not suitable for any other purpose. BROWN ARMSTRONG ACCOUNTANCY CORPORATION Bakersfield, California September 19, 2019

25

INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE Board of Directors Community Action Partnership of San Luis Obispo County, Inc. San Luis Obispo, California Report on Compliance for Each Major Federal Program We have audited Community Action Partnership of San Luis Obispo County, Inc.’s compliance with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Compliance Supplement that could have a direct and material effect on each of Community Action Partnership of San Luis Obispo County, Inc.’s major federal programs for the year ended March 31, 2019. Community Action Partnership of San Luis Obispo County, Inc.’s major federal programs are identified in the summary of auditor’s results section of the accompanying schedule of findings and questioned costs. Management’s Responsibility Management is responsible for compliance with federal statutes, regulations, and the terms and conditions of its federal awards applicable to its federal programs. Auditor’s Responsibility Our responsibility is to express an opinion on compliance for each of Community Action Partnership of San Luis Obispo County, Inc.’s major federal programs based on our audit of the types of compliance requirements referred to above. 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 the audit requirements of Title 2 U.S. Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Those standards and the Uniform Guidance 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 Community Action Partnership of San Luis Obispo County, Inc.’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 on compliance for each major federal program. However, our audit does not provide a legal determination of Community Action Partnership of San Luis Obispo County, Inc.’s compliance.

26

Opinion on Each Major Federal Program In our opinion, Community Action Partnership of San Luis Obispo County, Inc., complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended March 31, 2019. Report on Internal Control Over Compliance Management of Community Action Partnership of San Luis Obispo County, Inc., is responsible for establishing and maintaining effective internal control over compliance with the types of compliance requirements referred to above. In planning and performing our audit of compliance, we considered Community Action Partnership of San Luis Obispo County, Inc.’s internal control over compliance with the types of requirements that could have a direct and material effect on each major federal program to determine the auditing procedures that are appropriate in the circumstances for the purpose of expressing an opinion on compliance for each major federal program and to test and report on internal control over compliance in accordance with the Uniform Guidance, 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 Community Action Partnership of San Luis Obispo County, Inc.’s internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. A significant deficiency in internal control over compliance is a deficiency, or a combination of deficiencies, in internal control over compliance with a type of compliance requirement of a federal program that is less severe than a material weakness in internal control over compliance, yet important enough to merit attention by those charged with governance. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be material weaknesses or significant deficiencies. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses. However, material weaknesses may exist that have not been identified. The purpose of this report on internal control over compliance is solely to describe the scope of our testing of internal control over compliance and the results of that testing based on the requirements of the Uniform Guidance. Accordingly, this report is not suitable for any other purpose. BROWN ARMSTRONG ACCOUNTANCY CORPORATION Bakersfield, California September 19, 2019

27

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. STATEMENT OF REVENUE AND EXPENSE

DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT CSBG

FOR THE PERIODS JANUARY 1, 2018 THROUGH DECEMBER 31, 2018 AND JANUARY 1, 2019 THROUGH MARCH 31, 2019

19F-4039Budget

1/1/2018 4/1/2018 Total 1/1/2018 Budget vs. 1/1/2019Through Through Audited Reported through Actual Through

3/31/2018 12/31/2018 Costs Costs 12/31/2018 Variance 3/31/2019REVENUE

Grants and Contracts 67,867$ 233,082$ 300,949$ 300,949$ 300,949$ -$ 80,787$ Other Revenue - - - - - - -

TOTAL REVENUE 67,867 233,082 300,949 300,949 300,949 - 80,787

EXPENSEAdministrative CostsSalaries and Wages 1,250 11,459 12,709 12,709 12,896 187 2,103 Employee Benefits 410 3,382 3,792 3,792 3,605 (187) 693 Operating Expenses and Equipment 14,031 47,338 61,369 61,369 61,369 - 312 Out-of-State Travel - - - - - - - Subcontractor Services - - - - - - - Other Costs 3,865 12,659 16,524 16,524 16,524 - 5,754

Subtotal Administrative Costs 19,556 74,838 94,394 94,394 94,394 - 8,862

Program CostsSalaries and Wages 30,023 93,891 123,914 123,914 123,814 (100) 43,770 Employee Benefits 9,684 34,981 44,665 44,665 44,765 100 17,382 Operating Expenses and Equipment 8,604 29,372 37,976 37,976 37,976 - 10,773 Out-of-State Travel - - - - - - - Subcontractor Services - - - - - - - Other Costs - - - - - - -

Subtotal Program Costs 48,311 158,244 206,555 206,555 206,555 - 71,925

TOTAL EXPENSE 67,867 233,082 300,949 300,949 300,949 - 80,787

EXCESS (DEFICIENCY) OF REVENUE OVER EXPENSE -$ -$ -$ -$ -$ -$ -$

18F-5039Actual

28


DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT CSBG DISCRETIONARY

FOR THE PERIOD JANUARY 1, 2018 THROUGH MAY 31, 2019

Budget1/1/2018 4/1/2018 Total 1/1/2018 Budget vs.Through Through Audited Reported through Actual

3/31/2018 3/31/2019 Costs Costs 5/31/2019 VarianceREVENUE

Grants and Contracts -$ 35,000$ 35,000$ 35,000$ 35,000$ -$ Other Revenue - - - - - -

TOTAL REVENUE - 35,000 35,000 35,000 35,000 -

EXPENSEAdministrative CostsSalaries and Wages - - - - - - Employee Benefits - - - - - - Operating Expenses and Equipment - - - - - - Out-of-State Travel - - - - - Subcontractor Services - - - - - - Other Costs - 2,593 2,593 2,593 2,593 -

Subtotal Administrative Costs - 2,593 2,593 2,593 2,593 -

Program CostsSalaries and Wages - - - - - - Employee Benefits - - - - - - Operating Expenses and Equipment - 32,407 32,407 32,407 32,407 - Out-of-State Travel - - - - - - Subcontractor Services - - - - - - Other Costs - - - - - -

Subtotal Program Costs - 32,407 32,407 32,407 32,407 -

TOTAL EXPENSE - 35,000 35,000 35,000 35,000 -

EXCESS (DEFICIENCY) OF REVENUE OVER EXPENSE -$ -$ -$ -$ -$ -$

18F-5039Actual

29


HEAD START/EARLY HEAD START PROGRAMS FOR THE YEAR ENDED MARCH 31, 2019

TotalHS Training HS Operating EHS Training EHS Operating Head Start & Early

CAN 20 CAN 22 CAN 21 CAN 25 In-Kind Head StartREVENUE Grants and Contracts 33,106$ 3,340,168$ 76,386$ 3,177,601$ -$ 6,627,261$

In-Kind Contributions (a) - - - - 911,514 911,514

TOTAL REVENUE 33,106 3,340,168 76,386 3,177,601 911,514 7,538,775

EXPENSESalaries and Wages - 1,689,503 - 1,607,813 - 3,297,316 Employee Benefits - 820,043 - 710,535 - 1,530,578 Volunteer Services In-Kind - - - - 593,345 593,345 Service Provider Payments - - - 146,402 - 146,402

Consultants and Contractual 589 10,216 - 23,278 - 34,083 Contractual In-Kind - - - - 96,178 96,178 Materials and Supplies 7,040 115,824 15,494 134,491 - 272,849 Travel and Transportation 3,518 53,758 28,064 38,379 - 123,719 Repairs and Maintenance - 79,165 - 53,103 - 132,268 Training and Seminars 18,527 2,133 26,253 491 - 47,404 Rent - 130,586 - 127,435 - 258,021 Space In-Kind - - - - 183,309 183,309 Utilities and Telephone - 62,900 - 37,457 - 100,357 Insurance - 28,803 - 25,687 - 54,490 Capital Purchases - 47,405 - - - 47,405 Human Resources Support - 30,777 - 13,604 - 44,381 Medical and Participant Costs - 12,380 - 14,268 - 26,648 Postage, Printing, and Other 980 12,767 917 9,280 - 23,944 Supplies and Food In-Kind - - - - 38,682 38,682 Indirect Expense 2,452 243,908 5,658 235,378 - 487,396

TOTAL EXPENSE 33,106 3,340,168 76,386 3,177,601 911,514 7,538,775

EXCESS (DEFICIENCY) OF REVENUE OVER EXPENSE -$ -$ -$ -$ -$ -$

(a) California Department of Education Contracts contributed $1,596,473 in matching non-federal share for grant # 09CH9190/04. This amount was not included in the in-kind shown above but was incorporated in the reporting to the funder.

Notes:

Head Start / Early Head Start: 09CH9190/04

30


EARLY HEAD START CHILD CARE PARTNERSHIP PROGRAM FOR THE PERIODS AUGUST 1, 2017 THROUGH JULY 31, 2018

AND AUGUST 1, 2018 THROUGH MARCH 31, 2019

09HP0025/048/1/2017 4/1/2018 8/1/2017 8/1/2018Through Through Through Through

3/31/2018 7/31/2018 7/31/2018 3/31/2019REVENUE

Grants and Contracts 1,579,493$ 1,008,776$ 2,588,269$ 1,586,029$ In-Kind Contributions (a) 201,152 78,584 279,736 141,215

TOTAL REVENUE 1,780,645 1,087,360 2,868,005 1,727,244

EXPENSESalaries and Wages 707,545 361,700 1,069,245 748,508 Employee Benefits 319,910 150,658 470,568 294,114 Volunteer Services In-Kind 110,679 67,190 177,869 124,857 Service Provider Payments 169,958 115,397 285,355 168,983 Consultants and Contractual 28,393 11,582 39,975 26,641 Contractual In-Kind 76,915 5,121 82,036 7,447 Materials and Supplies 94,504 10,757 105,261 58,122 Travel and Transportation 23,078 42,394 65,472 19,512 Repairs and Maintenance 28,248 11,453 39,701 25,338 Training and Seminars 10,575 27,629 38,204 13,529 Rent 45,613 23,582 69,195 42,095 Utilities and Telephone 19,684 11,031 30,715 19,518 Insurance - 9,342 9,342 4,748 Capital Purchases - 157,384 157,384 35,000 Human Resources Support 1,796 4,145 5,941 5,542 Medical and Participant Costs 2,962 3,788 6,750 5,899 Postage, Printing, and Other 10,228 4,868 15,096 3,589 Supplies and Food In-Kind 13,558 6,273 19,831 8,911 Indirect Expense 116,999 63,066 180,065 114,891

TOTAL EXPENSE (b) 1,780,645 1,087,360 2,868,005 1,727,244

EXCESS (DEFICIENCY) OF REVENUE OVER EXPENSE -$ -$ -$ -$

(a)

(b) Expenditures of Grant Funds are accounted for by common accounting number (CAN) as follows:

CAN 28 - EHS CCP Operating 2,478,852$ CAN 21 - EHS CCP T&TA 109,417

TOTAL EXPENSE 2,588,269$

Notes:

09HP0025/03

California Department of Education Contracts contributed $1,176,496 in matching non-federal share for grant # 09HP0025/03 and $836,728 in matching non-federal share for grant # 09HP0025/04. These amounts were not included in the in-kind shown above but were incorporated in the reporting to the funder.

31


HEAD START/EARLY HEAD START PROGRAM - NORTHERN SAN DIEGO COUNTY FOR THE YEAR ENDED MARCH 31, 2019

TotalHS Training HS Operations EHS Training EHS Operations First 5 Head Start and

CAN 20 CAN 22 CAN 21 CAN 25 InKind San Diego Early Head Start

REVENUE Grants and Contracts 49,451$ 3,869,062$ 19,928$ 1,008,438$ -$ 84,159$ 5,031,038$

Program Support - - - - - 1,047 1,047 In-Kind Contributions (a) - - - - 1,295,324 - 1,295,324

TOTAL REVENUE 49,451 3,869,062 19,928 1,008,438 1,295,324 85,206 6,327,409

EXPENSESalaries and Wages - 1,632,232 - 544,597 - 30,097 2,206,926 Employee Benefits - 610,403 - 201,912 - 10,434 822,749 Volunteer Services In-Kind - - - - 418,547 - 418,547

Consultants and Contractual - 434,315 - 12,836 - 7,641 454,792 Contractual In-Kind - - - - 797,977 - 797,977 Materials and Supplies 12,663 194,107 6,340 59,973 - 13,276 286,359 Travel and Transportation 24,320 30,131 5,555 6,174 - - 66,180 Repairs and Maintenance - 111,202 - 21,066 - 2,935 135,203 Training and Seminars 7,951 1,367 6,310 115 - 7,175 22,918 Rent - 223,639 - 19,949 - - 243,588 Space In-Kind - - - - 71,185 - 71,185 Utilities and Telephone - 40,165 - 10,595 - - 50,760 Insurance - 29,126 - - - - 29,126 Capital Purchases - 251,790 - 49,998 - - 301,788 Human Resources Support - 20,619 - 2,800 - - 23,419 Medical and Participant Costs 854 14,490 247 5,102 - 6,684 27,377 Postage, Printing, and Other - 7,530 - 2,325 - 652 10,507 Supplies and Food In-Kind - - - - 7,615 - 7,615 Indirect Expense 3,663 267,946 1,476 70,996 - 6,312 350,393

TOTAL EXPENSE 49,451 3,869,062 19,928 1,008,438 1,295,324 85,206 6,327,409

EXCESS (DEFICIENCY) OF REVENUE OVER EXPENSE -$ -$ -$ -$ -$ -$ -$

(a) California Department of Education Contracts contributed $558,137 in matching non-federal share for grant # 09CH010460/02. This amount was not included in the in-kind shown above but was incorporated in the reporting to the funder.

Notes:

San Diego Head Start: 09CH010460/02

32


MIGRANT AND SEASONAL HEAD START/EARLY HEAD START FOR THE PERIODS SEPTEMBER 1, 2017 THROUGH AUGUST 31, 2018

AND SEPTEMBER 1, 2018 THROUGH MARCH 31, 2019

90CM9821/049/1/2017 4/1/2018 9/1/2017 9/1/2018Through Through Through Through

3/31/2018 8/31/2018 8/31/2018 3/31/2019REVENUE

Grants and Contracts 10,642,384$ 16,132,823$ 26,775,207$ 11,111,393$ City, County, and Other Income 141,434 42,042 183,476 35,915 In-Kind Contributions (a) 849,557 1,228,595 2,078,152 1,008,775

TOTAL REVENUE 11,633,375 17,403,460 29,036,835 12,156,083

EXPENSESalaries and Wages 3,953,618 5,882,879 9,836,497 4,143,652 Employee Benefits 1,697,355 2,416,766 4,114,121 1,836,437 Volunteer Services In-Kind 426,121 795,882 1,222,003 511,110 Service Provider Payments 968,915 1,795,156 2,764,071 966,005 Consultants and Contractual 64,853 89,135 153,988 51,087 Contractual In-Kind 64,313 172,514 236,827 115,808 Materials and Supplies 296,920 787,391 1,084,311 439,356 Travel and Transportation 225,755 259,984 485,739 257,029 Repairs and Maintenance 221,749 362,425 584,174 257,317 Training and Seminars 28,394 47,502 75,896 55,008 Rent 318,381 224,476 542,857 345,212 Space In-Kind 331,172 197,880 529,052 356,715 Utilities and Telephone 177,733 172,540 350,273 195,867 Insurance - 191,140 191,140 - Capital Purchases 76,565 145,148 221,713 60,561 Human Resources Support 34,443 102,564 137,007 38,040 Medical and Participant Costs 27,337 149,563 176,900 35,742 Postage, Printing, and Other 56,086 29,884 85,970 50,744 Supplies and Food In-Kind 27,952 62,319 90,271 25,142 Delegate Agency Contract 1,989,990 2,517,400 4,507,390 1,721,531 Indirect Expense 645,723 1,000,912 1,646,635 693,720

TOTAL EXPENSE (b) 11,633,375 17,403,460 29,036,835 12,156,083


(a)

(b) Training expenditures for MSHS CAN 20 for 9/1/17 through 8/31/18 are $235,349 and for 9/1/18 through 3/31/19 are $88,728. Training expenditures for MSEHS CAN 21 for 9/1/17 through 8/31/18 are $45,242 and for 9/1/18 through 3/31/19 are $6,350.

California Department of Education Contracts contributed $818,694 in matching non-federal share for grant # 90CM9821/03 and $535,439 in matching non-federal share for grant # 90CM9821/04. These amounts were not included in the in-kind shown above but were incorporated in the reporting to the funder.

Notes:

90CM9821/03

33


MIGRANT AND SEASONAL EARLY HEAD START CHILD CARE PARTNERSHIP PROGRAM FOR THE PERIODS SEPTEMBER 1, 2017 THROUGH AUGUST 31, 2018


90HM0003/049/1/2017 4/1/2018 9/1/2017 9/1/2018Through Through Through Through

3/31/2018 8/31/2018 8/31/2018 3/31/2019REVENUE

Grants and Contracts 2,245,393$ 2,627,994$ 4,873,387$ 2,512,924$ In-Kind Contributions (a) 161,972 232,174 394,146 218,331

TOTAL REVENUE 2,407,365 2,860,168 5,267,533 2,731,255

EXPENSESalaries and Wages 718,748 754,317 1,473,065 910,233 Employee Benefits 276,279 286,132 562,411 356,781 Volunteer Services In-Kind 44,525 97,156 141,681 63,602 Service Provider Payments 785,198 909,020 1,694,218 797,967 Consultants and Contractual 13,050 5,114 18,164 3,380 Contractual In-Kind 65,316 75,923 141,239 80,817 Materials and Supplies 90,763 200,891 291,654 97,435 Travel and Transportation 46,930 51,116 98,046 32,282 Repairs and Maintenance 31,102 38,115 69,217 29,553 Training and Seminars 37,611 33,751 71,362 10,839 Rent 46,395 37,439 83,834 48,802 Space In-Kind 41,786 34,302 76,088 67,656 Utilities and Telephone 13,000 11,360 24,360 16,280 Insurance - 19,029 19,029 - Capital Purchases - 12,145 12,145 - Human Resources Support 8,199 13,986 22,185 10,353 Medical and Participant Costs 6,458 58,485 64,943 8,363 Postage, Printing, and Other 5,335 3,327 8,662 4,513 Supplies and Food In-Kind 10,345 24,793 35,138 6,256 Indirect Expense 166,325 193,767 360,092 186,143

TOTAL EXPENSE (b) 2,407,365 2,860,168 5,267,533 2,731,255


(a)

(b) Expenditures of Grant Funds are accounted for by common accounting number (CAN) as follows:

CAN# 7-G985128 4,752,140$ CAN# 7-G985121 121,247


90HM0003/03

Notes:California Department of Education Contracts contributed $614,142 in matching non-federal share for grant # 90HM0003/03 and $241,071 in matching non-federal share for grant # 90HM0003/04. These amounts were not included in the in-kind shown above but were incorporated in the reporting to the funder.

34


MIGRANT AND SEASONAL EARLY HEAD START CHILD CARE PARTNERSHIP PROGRAM FOR THE PERIODS MARCH 1, 2017 THROUGH AUGUST 31, 2018


90HM000010/023/1/2017 4/1/2018 3/1/2017 9/1/2018Through Through Through Through

3/31/2018 8/31/2018 8/31/2018 3/31/2019REVENUE

Grants and Contracts 1,171,061$ 1,068,440$ 2,239,501$ 762,071$ In-Kind Contributions 45,571 93,022 138,593 84,270

TOTAL REVENUE 1,216,632 1,161,462 2,378,094 846,341

EXPENSESalaries and Wages 331,268 176,410 507,678 189,794 Employee Benefits 114,752 66,419 181,171 70,434 Volunteer Services In-Kind 29,104 66,911 96,015 61,344 Service Provider Payments 170,157 265,128 435,285 245,097 Consultants and Contractual 6,126 10,845 16,971 268 Contractual In-Kind 12,330 18,671 31,001 18,816 Materials and Supplies 172,264 115,211 287,475 24,518 Travel and Transportation 24,700 17,693 42,393 13,593 Repairs and Maintenance 18,508 7,289 25,797 8,607 Training and Seminars 3,315 7,599 10,914 3,048 Rent 21,106 9,137 30,243 12,696 Space In-Kind - - - - Utilities and Telephone 3,899 1,716 5,615 2,909 Insurance 1,457 4,296 5,753 - Capital Purchases 52,797 7,056 59,853 - Human Resources Support 5,520 2,358 7,878 2,774 Medical and Participant Costs 939 26,512 27,451 336 Postage, Printing, and Other 16,666 6,353 23,019 6,577 Supplies and Food In-Kind 4,137 7,440 11,577 4,110 Delegate Agency Contract 156,332 287,061 443,393 134,968 Indirect Expense 71,255 57,357 128,612 46,452

TOTAL EXPENSE (a) 1,216,632 1,161,462 2,378,094 846,341


Notes:

(a) Expenditures of Grant Funds are accounted for by common accounting number (CAN) as follows:

CAN# 7-G985128 1,500,000$ CAN# 7-G985121 37,500 CAN# 7-G987121 37,500 CAN# 7-G987128 279,464 CAN# 8-G985128 355,409 CAN# 8-G987121 29,628


90HM000010/01

35


MIGRANT AND SEASONAL EARLY HEAD START CHILD CARE PARTNERSHIP PROGRAM FOR THE PERIOD MARCH 1, 2019 THROUGH MARCH 31, 2019

3/1/2019 4/1/2019 3/1/2019Through Through Through

3/31/2019 2/28/2020 2/28/2020REVENUE

Grants and Contracts -$ -$ -$ In-Kind Contributions - - -

- TOTAL REVENUE - - -

EXPENSESalaries and Wages - - - Employee Benefits - - - Volunteer Services In-Kind - - - Service Provider Payments - - - Consultants and Contractual - - - Contractual In-Kind - - - Materials and Supplies - - - Travel and Transportation - - - Repairs and Maintenance - - - Training and Seminars - - - Rent - - - Space In-Kind - - - Utilities and Telephone - - - Insurance - - - Capital Purchases - - - Human Resources Support - - - Medical and Participant Costs - - - Postage, Printing, and Other - - - Supplies and Food In-Kind - - - Delegate Agency Contract - - - Indirect Expense - - -

TOTAL EXPENSE (a) - - -

EXCESS (DEFICIENCY) OF REVENUE OVER EXPENSE -$ -$ -$

Notes:

(a) Expenditures of Grant Funds are accounted for by common accounting number (CAN) as follows:

CAN# 9-G988128 -$ CAN# 9-G988121 - CAN# 9-G989128 -

TOTAL EXPENSE -$

90HM000011/01

36


ESSENTIAL ACCESS HEALTH FEDERAL TITLE X – FAMILY PLANNING – #778-5320-71209-17-18


Prior Year

4/1/2017 4/1/2018 9/1/2018Through Through Through Total

3/31/2018 8/31/2018 3/31/2019 ContractREVENUE

Grants and Contracts 187,575$ 93,160$ 170,000$ 450,735$

TOTAL REVENUE 187,575 93,160 170,000 450,735

EXPENSESalaries and Wages 126,582 63,599 96,983 287,164 Employee Benefits 32,138 15,007 24,770 71,915 Medical and Program Supplies 11,915 7,330 12,300 31,545 Materials and Supplies 406 - 7,985 8,391 Travel and Transportation 2,640 323 5,379 8,342 Training and Seminars - - 490 490 Advertising - - 9,500 9,500 Indirect Cost 13,894 6,901 12,593 33,388

TOTAL EXPENSE 187,575 93,160 170,000 450,735


Current Year

37


STATE OF CALIFORNIA DEPARTMENT OF HEALTH SERVICES FAMILY PLANNING AND CLINICAL PROGRAM: F-PACT


San Luis Arroyo 4/1/2018 San Luis Arroyo 7/1/2018 TotalObispo Grande Through Obispo Grande Through ClinicalClinic Clinic 6/30/2018 Clinic Clinic 3/31/2019 Programs

REVENUEGrants and Contracts 329,152$ 160,779$ 489,931$ 895,946$ 527,436$ 1,423,382$ 1,913,313$ Participant Support 2,613 899 3,512 6,302 3,113 9,415 12,927 Foundation Revenue - - - 3,000 10,500 13,500 13,500 Donations 1,393 674 2,067 2,735 2,131 4,866 6,933 Other Revenue 11,400 - 11,400 - 913 913 12,313

TOTAL REVENUE 344,558 162,352 506,910 907,983 544,093 1,452,076 1,958,986

EXPENSESalaries and Wages 91,689 53,589 145,278 241,939 213,549 455,488 600,766 Employee Benefits 29,402 16,770 46,172 80,547 65,062 145,609 191,781 Consultants and Contractual 1,413 1,413 2,826 4,257 4,239 8,496 11,322 Medical Expenses 45,671 37,489 83,160 136,223 88,471 224,694 307,854 Materials and Supplies 15,473 5,989 21,462 30,205 19,971 50,176 71,638 Travel and Transportation 489 44 533 2,718 19 2,737 3,270 Repairs and Maintenance 3,014 4,072 7,086 16,819 21,741 38,560 45,646 Training and Seminars 149 - 149 1,072 - 1,072 1,221 Rent 632 - 632 1,798 - 1,798 2,430 Utilities and Telephone 2,173 3,122 5,295 10,824 12,485 23,309 28,604 Insurance 6,779 6,539 13,318 8,662 7,924 16,586 29,904 Capital Purchases - - - - - - - Human Resources Support 1,115 704 1,819 42,555 1,500 44,055 45,874 Postage, Printing, and Other 1,110 1,064 2,174 3,481 4,433 7,914 10,088 Interest and Depreciation 1,180 8,099 9,279 3,541 23,296 26,837 36,116 Indirect Expense 15,929 10,464 26,393 46,488 35,152 81,640 108,033

TOTAL EXPENSE 216,218 149,358 365,576 631,129 497,842 1,128,971 1,494,547

EXCESS (DEFICIENCY) OF REVENUE OVER EXPENSE 128,340$ 12,994$ 141,334$ 276,854$ 46,251$ 323,105$ 464,439$

For the Period 4/1/18 - 6/30/18 For the Period 7/1/18 - 3/31/19

38


SAN LUIS OBISPO COUNTY FEDERAL EMERGENCY MANAGEMENT AGENCY/EMERGENCY

FOOD AND SHELTER PROGRAM (FEMA/EFSP) FOR THE PERIODS JULY 1, 2017 THROUGH JUNE 30, 2018

AND JULY 1, 2018 THROUGH MARCH 31, 2019

Phase 357/1/2017 4/1/2018 7/1/2017 7/1/2018Through Through Through Through

3/31/2018 6/30/2018 6/30/2018 3/31/2019REVENUE

Grants and Contracts 18,778$ -$ 18,778$ 26,082$ Other Income - - - -

TOTAL REVENUE 18,778 - 18,778 26,082

EXPENSESalaries and Wages 9,406 - 9,406 - Employee Benefits 5,419 - 5,419 - Travel and Transportation 1,874 - 1,874 - Repairs and Maintenance 358 - 358 17,106 Materials and Supplies 1,346 - 1,346 8,976 Utilities and Telephone 110 110 - Rent 265 - 265 - Other Expenses - - - -

TOTAL EXPENSE 18,778 - 18,778 26,082


Phase 34

39


U.S. DEPARTMENT OF VETERANS AFFAIRS SUPPORTIVE SERVICES FOR VETERAN FAMILIES (SSVF) #18-CA-358 FOR THE PERIODS JANUARY 1, 2018 THROUGH SEPTEMBER 30, 2018

AND OCTOBER 1, 2018 THROUGH MARCH 31, 2019

1/1/2018 4/1/2018 1/1/2018 10/1/2018Through Through Through Through

3/31/2018 9/30/2018 9/30/2018 3/31/2019REVENUE

Grants and Contracts 298,488$ 549,653$ 848,141$ 599,880$

TOTAL REVENUE 298,488 549,653 848,141 599,880

EXPENSESalaries and Wages 88,581 187,619 276,200 197,320 Employee Benefits 33,339 70,240 103,579 58,279 Consultants and Contractual 128,547 180,593 309,140 200,040 Materials and Supplies 4,541 17,192 21,733 30,876 Travel and Transportation 7,549 27,209 34,758 32,346 Repairs and Maintenance 498 1,184 1,682 2,866 Training and Seminars 2,975 1,449 4,424 2,124 Rent 6,144 11,087 17,231 22,263 Utilities and Housekeeping - 652 652 1,164 Insurance - 5,234 5,234 - Postage and Printing 32 329 361 810 Telephone 3,972 4,735 8,707 4,891 Other Expenses 200 1,415 1,615 2,465 Indirect Cost 22,110 40,715 62,825 44,436

TOTAL EXPENSE 298,488 549,653 848,141 599,880


40


AREA AGENCY ON AGING CAA# 78102A – SAN LUIS OBISPO HOME REPAIR SERVICES

FOR THE PERIOD JULY 1, 2017 THROUGH JUNE 30, 2018

7/1/2017 Through

3/31/2018

4/1/2018 Through

6/30/2018

Total Audited Costs

Reported Expenses

7/1/17-6/30/18

TotalBudget

7/1/17-6/30/18 VarianceREVENUE

Grants and Contracts 71,255$ 1,016$ 72,271$ 72,271$ 73,010$ 739$ In-Kind 45,141 2,228 47,369 47,369 13,800 (33,569) Program Income 1,907 130 2,037 2,037 2,000 (37) Donations - Unrestricted - - - - - -

TOTAL REVENUE 118,303 3,374 121,677 121,677 88,810 (32,867)

EXPENSEPersonnel:

Salaries and Wages 34,203 103 34,306 34,980 37,213 2,907 Payroll Taxes 3,058 2 3,060 3,082 3,555 495 Employee Benefits 9,821 474 10,295 10,085 13,077 2,782 In-Kind Personnel - - - - - -

Total Personnel 47,082 579 47,661 48,147 53,845 6,184

Travel and Training:Staff Travel 889 - 889 150 125 (764) In-Kind Staff Travel - - - - - - Staff Training - - - - - - In-Kind Staff Training - - - - - -

Total Travel and Training 889 - 889 150 125 (764)

Equipment:Expendable - - - - - - Non-Expendable - - - - - - In-Kind Equipment - - - - - -

Total Equipment - - - - - -

Consultants:Consultants - - - - - - In-Kind Consultants - - - - - -

Total Consultants - - - - - -

Other Costs:Rent 672 - 672 672 1,050 378 Telephone 429 - 429 429 620 191 Utilities 415 - 415 415 300 (115) Janitorial 366 - 366 366 375 9 Insurance 607 - 607 607 600 (7) Accounting/Auditing - - - - - - Office Supplies/Postage 474 - 474 473 500 26 Vehicle Operations 1,316 - 1,316 1,316 2,000 684 Vehicle Repairs and Maintenance 297 - 297 298 900 603 Building Repairs and Maintenance 168 - 168 168 145 (23) Equipment Repairs and Maintenance 26 - 26 26 - (26) Equipment Rental - - - - - - Volunteer Expense - - - - - - Taxes and Licenses - - - - 200 200 Printing - - - - 70 70 Advertising - - - - 75 75 Memberships/Subscriptions - - - - - - Outside Services - - - - - - Program Supplies 928 - 928 928 900 (28) Indirect/Allocated Costs 5,419 85 5,504 5,559 6,579 1,075 Other In-Kind 45,141 2,228 47,369 47,369 19,856 (27,513) Building Materials 13,648 482 14,130 14,328 600 (13,530) Small Tools 426 - 426 426 70 (356) Disposal - - - - - -

Total Other Costs 70,332 2,795 73,127 73,380 34,840 (38,287)

TOTAL EXPENSE 118,303 3,374 121,677 121,677 88,810 (32,867)

-$ -$ -$ -$ -$ -$ Excess (Deficiency) of Revenue Over Expense

41


AREA AGENCY ON AGING CAA# 78102B – SANTA MARIA HOME REPAIR SERVICES

FOR THE PERIOD JULY 1, 2017 THROUGH JUNE 30, 2018

7/1/2017 Through

3/31/2018

4/1/2018 Through

6/30/2018

Total Audited Costs

Reported Expenses

7/1/17-6/30/18

Total Budget


Grants and Contracts 35,627$ 7,039$ 42,666$ 42,666$ 43,000$ 334$ In-Kind 22,546 1,536 24,082 24,082 9,500 (14,582) Program Income 20 125 145 195 1,000 855 Donations - Unrestricted - - - - - -

TOTAL REVENUE 58,193 8,700 66,893 66,943 53,500 (13,393)

EXPENSEPersonnel:

Salaries and Wages 15,625 1,792 17,417 18,769 22,831 5,414 Payroll Taxes 1,461 133 1,594 1,666 2,232 638 Employee benefits 7,069 1,836 8,905 8,406 7,441 (1,464) In-Kind Personnel - - - - - -

Total Personnel 24,155 3,761 27,916 28,841 32,504 4,588

Travel and Training:Staff Travel 551 83 634 300 250 (384) In-Kind Staff Travel - - - - - - Staff Training - - - - - - In-Kind Staff Training - - - - - -

Total Travel and Training 551 83 634 300 250 (384)





Other Costs:Rent 126 132 258 126 500 242 Telephone 169 82 251 169 350 99 Utilities 250 50 300 250 125 (175) Janitorial 209 83 292 375 100 (192) Insurance 272 - 272 272 250 (22) Accounting/Auditing - - - - - - Office Supplies/Postage 220 24 244 220 95 (149) Vehicle Operations 855 113 968 968 1,900 932 Vehicle Repairs and Maintenance 250 228 478 250 600 122 Building Repairs and Maintenance 92 38 130 92 100 (30) Equipment Repairs and Maintenance 26 - 26 27 75 49 Equipment Rental - - - - - - Volunteer Expense - - - - - - Taxes and Licenses - - - - - - Printing - - - - - - Advertising 43 - 43 43 - (43) Memberships/Subscriptions - - - - - - Outside Services - - - - - - Program Supplies 467 99 566 467 600 34 Indirect/Allocated Costs 2,641 531 3,172 3,200 3,963 791 Other In-Kind 22,546 1,536 24,082 24,082 - (24,082) Building Materials 5,215 1,940 7,155 7,155 11,888 4,733 Small Tools 106 - 106 106 200 94 Disposal - - - - - -


TOTAL EXPENSE 58,193 8,700 66,893 66,943 53,500 (13,393)


42

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. STATEMENT OF REVENUE AND EXPENSE AREA AGENCY ON AGING CAA# 78102C

ADULT DAY SERVICES IIIB FUNDING FOR THE PERIOD JULY 1, 2017 THROUGH JUNE 30, 2018

7/1/2017 Through

3/31/2018

4/1/2018 Through

6/30/2018

Total Audited Costs

Reported Expenses

7/1/17-6/30/18

Total Budget

71/17-6/30/18 VarianceREVENUE

Grants and Contracts (AAA) 51,000$ 962$ 51,962$ 52,039$ $ 52,673 711$ Grants and Contracts (VA) - - - - - - Grants and Contracts (CBO) 9,501 - 9,501 9,501 12,600 3,099 In-Kind 11,507 3,576 15,083 15,083 11,157 (3,926) Donations - Unrestricted - - - - - - Program Support - 23,075 23,075 21,930 7,587 (15,488) Other Revenue (Client Contributions) 23,840 5,860 29,700 29,700 30,000 300

TOTAL REVENUE 95,848 33,473 129,321 128,253 114,017 (15,304)

EXPENSEPersonnel:

Salaries and Wages 45,078 15,528 60,606 60,606 50,947 (9,659) Payroll Taxes 4,275 1,340 5,615 5,615 4,939 (676) Employee Benefits 14,119 4,574 18,693 18,147 16,441 (2,252) In-Kind Personnel 3,542 1,745 5,287 5,288 8,157 2,870

Total Personnel 67,014 23,187 90,201 89,656 80,484 (9,717)

Travel and Training:Staff Travel - 80 80 80 361 281 In-Kind Staff Travel - - - - - - Staff Training 106 197 303 302 138 (165) In-Kind Staff Training - - - - - -

Total Travel and Training 106 277 383 382 499 116





Other Costs:Rent 5,596 1,856 7,452 7,451 9,547 2,095 Telephone 227 95 322 291 138 (184) Utilities 587 184 771 659 812 41 Janitorial 86 48 134 - - (134) Insurance - - - - 1,140 1,140 Accounting/Auditing - - - - - - Office Supplies/Postage 409 173 582 527 705 123 Vehicle Operations - - - - - - Vehicle Repairs and Maintenance - - - - - - Building Repairs and Maintenance 413 96 509 509 800 291 Equipment Repairs and Maintenance 95 - 95 95 - (95) Equipment Rental - - - - - - Volunteer Expense - - - - - - Taxes and Licenses 72 - 72 72 80 8 Printing - - - - 112 112 Advertising 238 177 415 415 400 (15) Memberships/Subscriptions - - - - 138 138 Outside Services (Nutrition) 5,011 1,497 6,508 6,508 6,995 487 Program Supplies 1,782 876 2,658 2,548 2,799 141 Other Program Supplies - 962 962 962 1,549 587 Indirect/Allocated Costs 6,247 2,215 8,462 8,383 7,619 (843) Other In-Kind 7,965 1,830 9,795 9,795 200 (9,595)


TOTAL EXPENSE 95,848 33,473 129,321 128,253 114,017 (15,304)


43


AREA AGENCY ON AGING CAA# 89102A – SAN LUIS OBISPO HOME REPAIR SERVICES

FOR THE PERIOD JULY 1, 2018 THROUGH MARCH 31, 2019

7/1/2018 Through

3/31/2019

4/1/2019 Through

6/30/2019

Total Audited Costs

Reported Expenses

7/1/18-3/31/19

Total Budget


Grants and Contracts 149,233$ -$ 149,233$ 141,867$ 194,464$ 45,231$ In-Kind 37,993 - 37,993 46,653 30,450 (7,543) Program Income 1,582 - 1,582 1,532 2,000 418 Donations - Unrestricted - - - - - -

TOTAL REVENUE 188,808 - 188,808 190,052 226,914 38,106

EXPENSEPersonnel:

Salaries and Wages 63,826 - 63,826 60,517 84,784 20,958 Payroll Taxes 6,004 - 6,004 5,664 8,043 2,039 Employee Benefits 19,993 - 19,993 18,354 30,167 10,174 In-Kind Personnel - - - - - -

Total Personnel 89,823 - 89,823 84,535 122,994 33,171

Travel and Training:Staff Travel 698 - 698 698 2,750 2,052 In-Kind Staff Travel - - - - - - Staff Training - - - - - - In-Kind Staff Training - - - - - -

Total Travel and Training 698 - 698 698 2,750 2,052





Other Costs:Rent 1,168 - 1,168 1,130 2,300 1,132 Telephone 561 - 561 549 900 339 Utilities 512 - 512 512 1,000 488 Insurance 476 - 476 62 600 124 Accounting/Auditing 62 - 62 - - (62) Office Supplies/Postage 790 - 790 1,264 1,300 510 Vehicle Operations 3,188 - 3,188 3,188 5,800 2,612 Vehicle Repairs and Maintenance 55 - 55 55 2,000 1,945 Building Repairs and Maintenance 273 - 273 273 750 477 Equipment Repairs and Maintenance - - - - - - Equipment Rental - - - - - - Volunteer Expense - - - - - - Taxes and Licenses - - - - 750 750 Printing - - - - 350 350 Advertising - - - - 100 100 Memberships/Subscriptions - - - - - - Outside Services - - - - - - Program Supplies 41,950 - 41,950 40,423 68,011 26,061 Other Costs 88 - 88 88 500 412 Indirect/Allocated Costs 11,171 - 11,171 10,622 16,809 5,638 Other In-Kind 37,993 - 37,993 46,653 - (37,993)

Total Other Costs 98,287 - 98,287 104,819 101,170 2,883

TOTAL EXPENSE 188,808 - 188,808 190,052 226,914 38,106


44


AREA AGENCY ON AGING CAA# 89102B – SANTA MARIA HOME REPAIR SERVICES

FOR THE PERIOD JULY 1, 2018 THROUGH MARCH 31, 2019

7/1/2018 Through

3/31/2019

4/1/2019 Through

6/30/2019

Total Audited Costs

Reported Expenses

7/1/18-3/31/19

Total Budget


Grants and Contracts 76,109$ -$ 76,109$ 76,109$ 100,000$ 23,891$ In-Kind 97,730 - 97,730 95,696 21,000 (76,730) Program Income 380 - 380 470 1,000 620 Donations - Unrestricted - - - - - -

TOTAL REVENUE 174,219 - 174,219 172,275 122,000 (52,219)

EXPENSEPersonnel:

Salaries and Wages 36,531 - 36,531 37,367 52,467 15,936 Payroll Taxes 3,205 - 3,205 3,277 5,030 1,825 Employee Benefits 12,289 - 12,289 11,929 18,453 6,164 In-Kind personnel - - - - - -

Total Personnel 52,025 - 52,025 52,573 75,950 23,925

Travel and Training:Staff Travel 393 - 393 393 2,450 2,057 In-Kind Staff Travel - - - - - - Staff Training - - - - - - In-Kind Staff Training - - - - - -

Total Travel and Training 393 - 393 393 2,450 2,057





Other Costs:Rent 646 - 646 617 1,250 604 Telephone 507 - 507 499 600 93 Utilities 392 - 392 392 800 408 Insurance 62 - 62 62 400 338 Accounting/Auditing - - - - - - Office Supplies/Postage 547 - 547 547 900 353 Vehicle Operations 2,420 - 2,420 2,420 3,000 580 Vehicle Repairs and Maintenance 51 - 51 51 800 749 Building Repairs and Maintenance 133 - 133 133 350 217 Equipment Repairs and Maintenance - - - - - - Equipment Rental - - - - - - Volunteer Expense - - - - - - Taxes and Licenses 196 - 196 196 75 (121) Printing - - - - - - Advertising - - - - - - Memberships/Subscriptions - - - - - - Outside Services - - - - - - Program Supplies 12,989 - 12,989 12,561 26,288 13,299 Other Costs 462 - 462 462 100 (362) Indirect/Allocated Costs 5,666 - 5,666 5,673 9,037 3,371 Other In-Kind 97,730 - 97,730 95,696 - (97,730)

Total Other Costs 121,801 - 121,801 119,309 43,600 (78,201)

TOTAL EXPENSE 174,219 - 174,219 172,275 122,000 (52,219)


45

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. STATEMENT OF REVENUE AND EXPENSE AREA AGENCY ON AGING CAA# 89102C

ADULT DAY SERVICES IIIB FUNDING FOR THE PERIOD JULY 1, 2018 THROUGH MARCH 31, 2019

7/1/2018 Through

3/31/2019

4/1/2019 Through

6/30/2019

Total Audited Costs

Reported Expenses

7/1/18-3/31/19

Total Budget


Grants and Contracts (AAA) 51,000$ -$ 51,000$ 51,000$ $ 51,000 -$ Grants and Contracts (VA) - - - - - Grants and Contracts (CBO) 14,850 - 14,850 18,417 14,850 - In-Kind 11,767 - 11,767 11,767 9,675 (2,092) Donations - Unrestricted - - - - - - Program Support 3,009 - 3,009 - 10,682 7,673 Other Revenue (Client Contributions) 13,295 - 13,295 11,725 30,000 16,705

TOTAL REVENUE 93,921 - 93,921 92,909 116,207 22,286

EXPENSEPersonnel:

Salaries and Wages 40,614 - 40,614 40,526 54,398 13,784 Payroll Taxes 4,042 - 4,042 4,035 5,121 1,079 Employee Benefits 14,285 - 14,285 14,249 15,771 1,486 In-Kind Personnel 5,756 - 5,756 5,756 3,375 (2,381)

Total Personnel 64,697 - 64,697 64,566 78,665 13,968

Travel and Training:Staff Travel 137 - 137 137 338 201 In-Kind Staff Travel - - - - - - Staff Training 7 - 7 7 138 131 In-Kind Staff Training - - - - - -

Total Travel and Training 144 - 144 144 476 332





Other Costs:Rent 6,099 - 6,099 5,788 13,769 7,670 Telephone 353 - 353 286 350 (3) Utilities 476 - 476 522 900 424 Janitorial 502 - 502 486 - (502) Insurance 24 - 24 24 1,283 1,259 Accounting/Auditing - - - - - - Office Supplies/Postage 346 - 346 346 540 194 Vehicle Operations - - - - - - Vehicle Repairs and Maintenance - - - - - - Building Repairs and Maintenance 573 - 573 534 1,125 552 Equipment Repairs and Maintenance 44 - 44 44 - (44) Equipment Rental - - - - - - Volunteer Expense - - - - - - Taxes and Licenses 74 - 74 68 90 16 Printing - - - - 92 92 Advertising 24 - 24 - 540 516 Memberships/Subscriptions 145 - 145 - 138 (7) Outside Services (Nutrition) 5,939 - 5,939 5,804 7,650 1,711 Program Supplies 2,384 - 2,384 2,275 2,498 114 Indirect/Allocated Costs 6,086 - 6,086 6,011 7,891 1,805 Other In-Kind 6,011 - 6,011 6,011 200 (5,811)

Total Other Costs 29,080 - 29,080 28,199 37,066 7,986

TOTAL EXPENSE 93,921 - 93,921 92,909 116,207 22,286


46


DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT DEPARTMENT OF ENERGY (DOE)

FOR THE PERIOD JUNE 1, 2018 THROUGH MARCH 31, 2019

6/1/2018 Through

3/31/2019

4/1/2019 Through

6/30/2020

Total Audited Costs

Reported Expenses

6/1/18-3/31/19

Total Budget

6/1/18-6/30/20 Variance

REVENUE

Grants and Contracts 57,598$ -$ 57,598$ 48,089$ 143,087$ 85,489$

TOTAL REVENUE 57,598 - 57,598 48,089 143,087 85,489

EXPENSE

ADMINISTRATIVE COSTSAdministrative Costs 3,186 - 3,186 2,585 8,221 5,035 Administrative Equipment - - - - - -

Total 3,186 - 3,186 2,585 8,221 5,035

TRAINING AND TECHNICAL ASSISTANCETraining and Technical Assistance - - - - 13,351 13,351 Out-of-State Travel - - - - - -

Total - - - - 13,351 13,351

PROGRAM COSTSIntake 1,082 - 1,082 1,106 8,000 6,918 Outreach 1,336 - 1,336 1,360 8,000 6,664 Direct Program Activities 22,468 - 22,468 19,787 39,355 16,887 Minor Vehicle and Equipment - - - - 1,000 1,000 General/Operating Expenses 1,030 - 1,030 1,044 1,500 470 Other Program Costs 17,402 - 17,402 11,082 31,202 13,800 Client Education 795 - 795 807 2,000 1,205 Automation Supplemental - - - - 1,000 1,000

Health and Safety Activities 10,299 - 10,299 10,318 29,458 19,159

Total 54,412 - 54,412 45,504 121,515 67,103

TOTAL EXPENSE 57,598 - 57,598 48,089 143,087 85,489


17C-4024

47


DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT LOW INCOME HOUSING ENERGY ASSISTANCE PROGRAM (LIHEAP): WEATHERIZATION

FOR THE PERIOD OCTOBER 1, 2016 THROUGH DECEMBER 31, 2018

17B - 3035

10/1/2016 Through

3/31/2018

4/1/2018 Through 12/31/18

Total Audited Costs

Reported Expenses

10/1/16-12/31/18

Total Budget


Grants and Contracts 311,469$ -$ 311,469$ 311,469$ $ 311,469 -$ Other Revenue - - - - - -

TOTAL REVENUE 311,469 - 311,469 311,469 311,469 -

EXPENSEPROGRAM COSTS

Intake 14,763 - 14,763 14,763 20,500 5,737 Outreach 13,300 - 13,300 13,300 15,573 2,273 Training 4,403 - 4,403 4,403 4,500 97 Minor Vehicle and Equipment 3,871 - 3,871 3,871 4,500 629 Liability Insurance 2,000 - 2,000 2,000 2,000 - General Operating 5,413 - 5,413 5,413 5,700 287

Total 43,750 - 43,750 43,750 52,773 9,023

DIRECT PROGRAM COSTSDirect Program Costs 165,449 - 165,449 165,449 166,300 851 Other Program Costs 102,270 - 102,270 102,270 92,396 (9,874)

Total 267,719 - 267,719 267,719 258,696 (9,023)

TOTAL EXPENSE 311,469 - 311,469 311,469 311,469 -


48


DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT LIHEAP: ENERGY CRISIS INTERVENTION PROGRAM (ECIP) / ASSURANCE 16 /

HOME ENERGY ASSISTANCE PROGRAM (HEAP) FOR THE PERIOD OCTOBER 1, 2016 THROUGH DECEMBER 31, 2018

17B - 3035

10/1/2016 Through

3/31/2018

4/1/2018 Through 12/31/18

Total Audited Costs

Reported Expenses

10/1/16-12/31/18

Total Budget


Grants and Contracts $ 521,942 $ - 521,942$ 521,942$ $ 521,942 -$ Other Revenue - - - - - -

TOTAL REVENUE 521,942 - 521,942 521,942 521,942 -

EXPENSEASSURANCE 16

Assurance 16 Activities 65,396 - 65,396 65,396 65,396 -

ADMINISTRATIVE COSTSAdministrative Costs 61,734 - 61,734 61,734 65,396 3,662

PROGRAM SUPPORT COSTSIntake 56,429 - 56,429 56,429 58,000 1,571 Outreach 38,168 - 38,168 38,168 39,913 1,745 Training 2,086 - 2,086 2,087 2,500 414 Major Vehicle - - - - - - Minor Vehicle and Equipment 3,209 - 3,209 3,208 4,000 791 Liability Insurance 3,000 - 3,000 3,000 3,000 - General Overhead Costs - - - - - - Automation Supplemental 25,000 - 25,000 25,000 27,000 2,000

Total 127,892 - 127,892 127,892 134,413 6,521

PROGRAM SERVICES COSTSECIP Emergency Heating & Cooling Services (EHCS) 161,555 - 161,555 161,555 159,737 (1,818) ECIP & HEAP Wood/Propane/Oil Payments 13,509 - 13,509 13,509 17,000 3,491 Other Program Costs 91,856 - 91,856 91,856 80,000 (11,856) SWEATS - - - - - -

Total 266,920 - 266,920 266,920 256,737 (10,183)

TOTAL EXPENSE 521,942 - 521,942 521,942 521,942 -

Excess (Deficiency) of Revenue Over Expense -$ -$ -$ -$ -$ -$

49


DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT LIHEAP: WEATHERIZATION

FOR PERIOD OCTOBER 1, 2017 THROUGH MARCH 31, 2019

18B - 4034

10/1/2017 Through

3/31/2018

4/1/2018 Through 3/31/19

Total Audited Costs

Reported Expenses

10/1/17-3/31/19

Total Budget


Grants and Contracts 73,816$ 152,249$ 226,065$ 226,065$ $ 226,065 -$ Other Revenue - - - - - -

TOTAL REVENUE 73,816 152,249 226,065 226,065 226,065 -


Intake 6,008 12,077 18,085 18,085 18,085 - Outreach 3,168 8,135 11,303 11,303 11,303 - Training - 262 262 262 11,303 11,041

Total 9,176 20,474 29,650 29,650 40,691 11,041

DIRECT PROGRAM COSTSDirect Program Costs 64,640 131,775 196,415 196,415 185,374 (11,041)

Total 64,640 131,775 196,415 196,415 185,374 (11,041)

TOTAL EXPENSE 73,816 152,249 226,065 226,065 226,065 -


50



HOME ENERGY ASSISTANCE PROGRAM (HEAP) FOR THE PERIOD OCTOBER 1, 2017 THROUGH MARCH 31, 2019

18B - 4034

10/1/2017 Through

3/31/2018

4/1/2018 Through 3/31/19

Total AuditedCosts

Reported Expenses

10/1/17-3/31/19

Total Budget


Grants and Contracts $ 196,572 $ 497,822 694,394$ 694,394$ $ 694,394 -$ Other Revenue - - - - - -

TOTAL REVENUE 196,572 497,822 694,394 694,394 694,394 -

EXPENSEASSURANCE 16

Assurance 16 Activities 19,547 48,608 68,155 68,155 68,155 -

ADMINISTRATIVE COSTSAdministrative Costs 20,028 46,862 66,890 66,890 68,155 1,265

PROGRAM SUPPORT COSTSIntake 26,208 48,144 74,352 74,352 74,352 - Outreach 11,428 35,042 46,470 46,470 46,470 - Training 1,034 210 1,244 1,244 18,588 17,344

Total 38,670 83,396 122,066 122,066 139,410 17,344

PROGRAM SERVICES COSTSECIP Emergency Heating & Cooling Services (EHCS) 118,327 318,956 437,283 437,283 418,674 (18,609)

Total 118,327 318,956 437,283 437,283 418,674 (18,609)

TOTAL EXPENSE 196,572 497,822 694,394 694,394 694,394 -


51


DEPARTMENT OF COMMUNITY SERVICES AND DEVELOPMENT LIHEAP: WEATHERIZATION

FOR PERIOD OCTOBER 1, 2018 THROUGH MARCH 31, 2019

19B - 5033

10/1/2018 Through

3/31/2019

3/31/2019 Through

6/30/2020

Total Audited Costs

Reported Expenses

10/1/18-3/31/19

Total Budget


Grants and Contracts 86,478$ -$ 86,478$ 75,814$ $ 352,333 265,855$ Other Revenue - - - - - -

TOTAL REVENUE 86,478 - 86,478 75,814 352,333 265,855


Intake 5,422 - 5,422 5,422 28,187 22,765 Outreach 4,584 - 4,584 4,584 17,617 13,033 Training 731 - 731 732 17,617 16,886

Total 10,737 - 10,737 10,738 63,421 52,684

DIRECT PROGRAM COSTSDirect Program Costs 75,741 - 75,741 65,076 288,912 213,171

Total 75,741 - 75,741 65,076 288,912 213,171

TOTAL EXPENSE 86,478 - 86,478 75,814 352,333 265,855


52



HOME ENERGY ASSISTANCE PROGRAM (HEAP) FOR THE PERIOD OCTOBER 1, 2018 THROUGH MARCH 31, 2019

19B - 5033

10/1/2018 Through

3/31/2019

3/31/2019 Through

6/30/2020

Total AuditedCosts

Reported Expenses

10/1/18-3/31/19

TotalBudget


Grants and Contracts $ 230,208 $ - 230,208$ 219,638$ $ 554,097 323,889$ Other Revenue - - - - - -

TOTAL REVENUE 230,208 - 230,208 219,638 554,097 323,889

EXPENSEASSURANCE 16

Assurance 16 Activities 16,523 - 16,523 16,523 70,467 53,944

ADMINISTRATIVE COSTSAdministrative Costs 23,458 - 23,458 22,682 70,467 47,009

PROGRAM SUPPORT COSTSIntake 32,294 - 32,294 32,294 67,455 35,161 Outreach 11,890 - 11,890 11,890 42,159 30,269 Training 1,422 - 1,422 1,422 16,864 15,442

Total 45,606 - 45,606 45,606 126,478 80,872

PROGRAM SERVICES COSTSECIP Emergency Heating & Cooling Services (EHCS) 144,621 - 144,621 134,827 286,685 142,064

Total 144,621 - 144,621 134,827 286,685 142,064

TOTAL EXPENSE 230,208 - 230,208 219,638 554,097 323,889


53

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. SCHEDULE OF EXPENDITURES FOR STATE FUNDED CHILD CARE PROGRAMS

RESOURCE AND REFERRAL PROGRAMS FOR THE NINE MONTHS ENDED MARCH 31, 2019

R&R Programs

Resource &

Referral

CRRP-8048

EXPENDITURES 7/1/18-3/31/19

Direct Payments to Providers $ -

1000 Certificated Salaries -

2000 Classified Salaries 82,352

3000 Employee Benefits 23,341

4000 Books and Supplies 20,380

5000 Services and Other Operating Expenses 51,985

6100/6200 Other Approved Capital Outlay -

6400 New Equipment -

6500 Replacement Equipment -

Depreciation on Assets not Purchased with Public Funds -

Start-Up Expenses - Service Level Exemption (a) -

Indirect Costs (b) 14,245

Total Expenses Claimed for Reimbursement (c) 192,303

Supplemental Expenses -

Total Expenditures $ 192,303

Notes:

(a) No start-up expenses.

(b) The indirect cost plan is approved by the U.S. Department of Health and Human Services.

(c) Any food expenses have been allocated to the appropriate contracts.

We have examined the claims filed for reimbursement and the original records supporting the transactions recorded

to governing laws, regulations, and contract provisions.

under the contracts listed above to an extent considered necessary to assure ourselves that the amounts claimed

by the contractor were eligible for reimbursement, reasonable, necessary, and adequately supported, according

54


ALTERNATIVE PAYMENT PROGRAMS FOR THE NINE MONTHS ENDED MARCH 31, 2019

AP Programs AP Programs AP Programs

Alternative Alt. Payment Alt. Payment Total

Payment Stage 2 Stage 3 Alternative

CAPP-8063 C2AP-8048 C3AP-8047 Payment

EXPENDITURES 7/1/18-3/31/19 7/1/18-3/31/19 7/1/18-3/31/19 CDE Contracts

Direct Payments to Providers $ 1,428,240 $ 2,567,822 $ 1,611,620 $ 5,607,682

1000 Certificated Salaries - - - -

2000 Classified Salaries 102,670 158,889 145,088 406,647

3000 Employee Benefits 29,129 49,247 38,857 117,233

4000 Books and Supplies 11,027 31,201 5,686 47,914

5000 Services and Other Operating Expenses 24,559 70,279 15,470 110,308

6100/6200 Other Approved Capital Outlay - - - -

6400 New Equipment - - - -

6500 Replacement Equipment - - - -

Depreciation on Assets not Purchased with Public Funds - - - -

Start-Up Expenses - Service Level Exemption (a) - - - -

Indirect Costs (b) 127,650 230,195 145,338 503,183

Total Expenses Claimed for Reimbursement 1,723,275 3,107,633 1,962,059 6,792,967

Supplemental Expenses - - - -

Total Expenditures $ 1,723,275 $ 3,107,633 $ 1,962,059 $ 6,792,967

Notes:



reimbursement, reasonable, necessary, and adequately supported, according to governing laws, regulations, and contract provisions.

We have examined the claims filed for reimbursement and the original records supporting the transactions recorded under the contracts

listed above to an extent considered necessary to assure ourselves that the amounts claimed by the contractor were eligible for

55


CHILD CARE RESOURCE CONNECTION – OTHER PROGRAMS FOR THE NINE MONTHS ENDED MARCH 31, 2019

CCRC Other CCRC Other CCRC Other CCRC Other

Child Care Health & Local Childcare Training Total

Initiative Safety Planning Council Stipends CCRC

CCIP-8048 CHST-8048 CLPC-8038 CRET-8036 Other

EXPENDITURES 7/1/18-3/31/19 7/1/18-3/31/19 7/1/18-3/31/19 7/1/18-3/31/19 CDE Contracts

Direct Payments to Providers $ - $ - $ - $ - $ -

1000 Certificated Salaries - - - - -

2000 Classified Salaries 14,526 - 16,700 3,870 35,096

3000 Employee Benefits 3,935 - 8,921 797 13,653

4000 Books and Supplies 864 40 3,143 - 4,047

5000 Services and Other Operating Expenses 2,953 4,107 7,893 2,900 17,853

6100/6200 Other Approved Capital Outlay - - - - -

6400 New Equipment - - - - -

6500 Replacement Equipment - - - - -

Depreciation on Assets not Purchased with Public Funds - - - - -

Start-Up Expenses - Service Level Exemption (a) - - - - -

Indirect Costs (b) 1,782 332 2,933 605 5,652

Total Expenses Claimed for Reimbursement (c) 24,060 4,479 39,590 8,172 76,301

Supplemental Expenses - - - - -

Total Expenditures $ 24,060 $ 4,479 $ 39,590 $ 8,172 $ 76,301

Notes:







56


STATE MIGRANT PROGRAMS FOR THE NINE MONTHS ENDED MARCH 31, 2019

State Migrant State Migrant State Migrant State Migrant

State Specialized State Specialized Total

Migrant Services Migrant Services State

CMIG-8011 CMSS-8011 CMIG-8012 CMSS-8012 Migrant

EXPENDITURES 7/1/18-3/31/19 7/1/18-3/31/19 7/1/18-3/31/19 7/1/18-3/31/19 CDE Contracts

Direct Payments to Providers $ 223,714 $ - $ 27,590 $ - $ 251,304

1000 Certificated Salaries 220,185 45,188 324,321 84,436 674,130

2000 Classified Salaries 408,893 74,985 357,429 31,908 873,215

3000 Employee Benefits 264,338 55,905 255,050 43,516 618,809

4000 Books and Supplies 96,199 14 151,856 385 248,454

5000 Services and Other Operating Expenses 63,822 8,406 93,349 21,065 186,642

6100/6200 Other Approved Capital Outlay - - - - -

6400 New Equipment - - - - -

6500 Replacement Equipment - - - - -

Depreciation - - - - -

Start-Up Expenses - Service Level Exemption (a) - - 217,449 - 217,449

Indirect Costs (b) 97,495 14,760 87,917 14,505 214,677

Total Expenses Claimed for Reimbursement (c) 1,374,646 199,258 1,514,961 195,815 3,284,680

Supplemental Expenses - Head Start, QRIS 590,867 - 1,012,026 - 1,602,893

Total Supplemental Expenses 590,867 - 1,012,026 - 1,602,893

Total Expenditures $ 1,965,513 $ 199,258 $ 2,526,987 $ 195,815 $ 4,887,573

Notes:

(a) Start-up expenses for CMIG-8012.






57


CENTER-BASED AND FAMILY CHILD CARE (FCC) PROGRAMS FOR THE NINE MONTHS ENDED MARCH 31, 2019

General State Total

Child Care Preschool Center-Based

CCTR-8238 CSPP-8520 and FCC

EXPENDITURES 7/1/18-3/31/19 7/1/18-3/31/19 Programs

Direct Payments to Providers $ 154,421 $ - $ 154,421

1000 Certificated Salaries 160,393 822,350 982,743

2000 Classified Salaries 427,603 743,900 1,171,503

3000 Employee Benefits 243,826 600,005 843,831

4000 Books and Supplies 138,676 396,890 535,566

5000 Services and Other Operating Expenses 64,892 246,981 311,873

6100/6200 Other Approved Capital Outlay - - -

6400 New Equipment - - -

6500 Replacement Equipment - - -

Depreciation on Assets not Purchased with Public Funds - - -

Start-Up Expenses - Service Level Exemption (a) - 20,538 20,538

Indirect Costs (b) 89,419 203,498 292,917

Total Expenses Claimed for Reimbursement (c) 1,279,230 3,034,162 4,313,392

Supplemental Expenses - Head Start 2,805,314 3,171,480 5,976,794

Total Supplemental Expenses 2,805,314 3,171,480 5,976,794

Total Expenditures $ 4,084,544 $ 6,205,642 $ 10,290,186

Notes:

(a) CSPP start-up expenses totaling $20,538 as of 3/31/19.






58


FOR THE NINE MONTHS ENDED MARCH 31, 2019

Total Total Total Total Total

Resource and Alternative Other CCRC Migrant Center-

Referral Payment Resource Child Care Based Total

EXPENDITURES Programs Programs Programs Programs Programs Contracts

Direct Payments to Providers $ - $ 5,607,682 $ - $ 251,304 $ 154,421 $ 6,013,407

1000 Certificated Salaries - - - 674,130 982,743 1,656,873

2000 Classified Salaries 82,352 406,647 35,096 873,215 1,171,503 2,568,813

3000 Employee Benefits 23,341 117,233 13,653 618,809 843,831 1,616,867

4000 Books and Supplies 20,380 47,914 4,047 248,454 535,566 856,361

5000 Services and Other Operating Expenses 51,985 110,308 17,853 186,642 311,873 678,661

6100/6200 Other Approved Capital Outlay - - - - - -

6400 New Equipment - - - - - -

6500 Replacement Equipment - - - - - -

Depreciation on Assets not Purchased with Public Funds - - - - - -

Start-up expenses - Service Level Exemption (a) - - - 217,449 20,538 237,987

Indirect Costs (b) 14,245 503,183 5,652 214,677 292,917 1,030,674

Total Expenses Claimed for Reimbursement (c) 192,303 6,792,967 76,301 3,284,680 4,313,392 14,659,643

Supplemental Expenses - Head Start - - - 1,602,893 5,976,794 7,579,687

Total Supplemental Expenses - - - 1,602,893 5,976,794 7,579,687

Total Expenditures $ 192,303 $ 6,792,967 $ 76,301 $ 4,887,573 $ 10,290,186 $ 22,239,330

Notes:

(a) Start-up expenses for state migrant and state preschool programs.






59

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS


SECTION I – SUMMARY OF AUDITOR’S RESULTS Financial Statements Type of auditor’s report issued: Unmodified Internal control over financial reporting: Material weakness identified? Yes X No Significant deficiencies identified that

are not considered to be material weaknesses? Yes X None Reported

Noncompliance material to financial statements noted? Yes X No Federal Awards Internal control over major federal programs: Material weakness identified? Yes X No Significant deficiencies identified that

are not considered to be material weaknesses? Yes X None Reported Type of auditor’s report issued on compliance for major programs: Unmodified Any audit findings disclosed that are required to be reported in accordance with the Uniform Guidance? Yes X No Identification of major programs: CFDA Number(s) Name of Federal Program or Cluster

93.600 Head Start, Early Head Start, and Migrant Head Start 93.575/93.596 Child Care Development Block Grant

Dollar threshold used to distinguish between Type A and B programs: $1,845,659

Auditee qualified as low-risk auditee? X Yes No

60

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO COUNTY, INC. SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued)


SECTION II – FINANCIAL STATEMENT FINDINGS None. SECTION III – FEDERAL AWARDS FINDINGS AND QUESTIONED COSTS None. SECTION IV – STATUS OF PRIOR YEAR FINDINGS AND QUESTIONED COSTS None.

COMMUNITY ACTION PARTNERSHIP OF SAN LUIS OBISPO … · 2019-10-10 · San Luis Obispo County, Inc....

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