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HomeMy WebLinkAbout8.1 Budget Study Attch 7 bChild Care Links Funding Request Review Checklist PART I - APPLICATION SUBMITTAL REVIEW A. Application 1. Date application received* ..................... ............................... 2/5/2007 4:26 (Completed applications are due by 5 :00 p.m. on February 5, 2007) 2. Two copies of the completed application form are submitted ..... F Yes B. Organization Information 1. Name of the organization ...................... ............................... Child Care Link 2. Is the applicant a nonprofit organization? ........ ............................... Yes 3. Does the organization has a 501(c)3 State of California ID # ?........ 94- 2379591 4. Does the organization have a current City Business License ?...... No, corporate office in Pleasanton C. Funding Request 1. Funding amount requested .................... ............................... $18,500 2. Funding Source (i.e. General Fund, CDBG Fund) ..................... General Fund D. Project Information 1. Proposed project name ........................ ............................... 2. Project start date ................................ ............................... 3. Project complete date .......................... ............................... 4. Total # of organization clients ................ ............................... 5. # of Dublin businesses / residents will serve ............................ E. Attachments 1. Name and home address of governing board of the organization.. 2. List of current board officers of the organization ........................ 3. Current total organization operating budget, including revenue.... 4. Most recent audit or tax return is submitted .............................. 5. Document providing evidence of board /organization approval of application and date of approval ............ ............................... 6. Organization's certificate of insurance showing coverage of liability and worker's compensation ........ ............................... 7. Signed affidavit form from each collaborating agency identified for the proposed project (if applicable) .... ............................... 8. Application verification declaration signature page .................... Child Care Links Dublin Community Project 7/1/2007 6/30/2008 3,300 950 Names are provided, no home but work address Yes Attachment H Yes Yes, 01/17/07 Yes N/A Yes PART it - POST APPLICATION SUBMITTAL iREQUIREMEISIT Yes No 1. Is the application complete ?* ( Y/ N) .................. ............................... x If no, which sections are incomplete? ............... ............................... 2. Did the applicant organization complete a mandatory presentation at City Council Public Hearing ?* (Y /N) .................. 3. Date notification letter of Council Approval of funding & mandatory financial reporting packet sent ............................... 4. Date summary report is submitted to City* ............................... (Report must submit to City by the end of August 2008. Failure to submit a report will result ineligibility for future funding) * Failure to submit a complete application before the deadline or comply with any of the requirements will remove an application from funding consideration. Attachment b H: \Budget \COMMGRPS \Child Care Link Funding Request Checklist.xis Date Printed: 2/23/2007 2:03 PM i�% RECEIVED CITY OF DUBLIN )7;cc"/ Year -coy MANNGERV, )FFI" COMMUNITY GROUP/ORGANIZATION APPLICATION FOR FUNDS COVER PAGE AGENCYNAME: Child Care Links PROPOSED PROJECT/PROGRAM NAME: Child Care Links Dublin Community Projects FUNDING AMOUNT REQUESTED: SECTION 2 Page 2 of 16 $18,500 CITY OF DUBLIN Fiscal Year 2007 -2008 APPLICATION FOR FUNDS 1. Please select one expense category: ❑ Capital ® Operating 2. Applicant Information: Organization/Agency Name Child Care Links Mailing Address 1020 Serpentine Lane Suite 102 Street Address 1020 Serpentine Lane Suite 102 City Pleasanton State CA Zip 94566 Carol Thompson Executive Director /Chairperson Jackie Fitzgerald Board President (if applicable) (925) 417 -8733 Work Phone (925) 424 -1135 Work Phone cthompson @childcarelinks.org Email jfitzgerald @laspositascollege.edu. Email Please list the Primary Project Contact Person who would be able to answer questions about this application and project /program during the funding period. Rupe Singh Community Specialist Contact Person for Project/Program Job Title (925) 417 -8733 rsingh @childcarelinks.org (925) 417 -8740 Work Phone Email Fax Nonprofit Identification No. (required) 94- 2379571 City of Dublin Business License No. (required) Corporate Off ice located in Pleasanton Business ID # 200181 SECTION 2 Page 3 of 16 City of Dublin Fiscal Year 2007 -2008 Application for Funds 3. Proposed Project /Program Information (Do not describe Organization.) Amount of Funds Requested $ 18,500 (Maximum $25,000 per project.) Proposed Project/Program Name Child Care Links Dublin Community Projects Proposed Project /Program Date(s): Start 7 / 1 / 07 and End 6 / 30 / 08 mo. day yr. mo. day yr. a. How would the requested funds be used? ■ Describe, in detail, the PROPOSED PROJECUPROGRAM (not the Agency). ■ Bulleted text is acceptable. • Identify if the proposed project/program is a new service, or extension of an existing one. • An additional page may be added, if needed. Please See Attachment A SECTION 2 Page 4 of 16 City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 3. ATTACHMENT A A. How would the requested funds be used? Child Care Links is pleased to present this funding request for fiscal year 2007 -2008 in the amount of $18,500. Child Care Links is dedicated to providing resources that strengthen and support children and their families within the City of Dublin through 1) recruitment, retention and training efforts for potential and existing child care professionals; 2) advocacy for quality child care for all children and documentation of child care supply and demand; 3) offering parent education and services. The following projects and services listed below are designed to meet the agency's goal in supporting children, their families and child care providers in the City of Dublin. Assist potential Dublin family child care home providers and child care center operators in successfully completing the licensing and conditional use permit process by offering technical assistance, training and health and safety incentives. Funds would be used for staff time and purchase of health and safety incentives such as fire extinguishers, first aid kits, safety gates and other health and safety items needed to support the child care site. This activity currently exists through funding from the City of Dublin. • Provide training in child development, business practices and health and nutrition for Dublin providers in order to enhance quality care in Dublin. Funds will be used to pay for the Community Specialist in planning the trainings, trainer fees and if appropriate, resource materials to provide to workshop attendees. This is an extension of an existing service. • Production of the 2nd Annual Early Childhood Education (ECE) Conference in November of 2007. This conference presents an opportunity for child care professionals to gather for a day of training, self - improvement workshops, and networking. Funds will be used for the Community Specialist to assist in planning the event. In addition, funds will be used to purchase materials given to conference attendees. This is an extension of an existing service. • Collaborate and support the Tri- Valley Provider Recognition Program. This event is an opportunity to recognize providers for their valuable service to children and their families in the City of Dublin. Funds will be used to purchase certificates and an appropriate incentive honoring their service to Dublin families. This is an extension of an existing service. • Increase available child care resources in Dublin through participation in planning groups and advocacy efforts. Child Care Links is active in regional, county and state advocacy groups. Funds will be used for the Community Specialist to attend appropriate meetings and applicable membership fees. This activity exists through funding from the City of Dublin. Page 1 of 2 Attachment A City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 Document changes in child care supply /demand, child care costs and provide statistical and other information to help the city plan for child care needs. Funds will be used for staff time and the production of the quarterly child care supply and demand reports. This activity currently exists through funds from the City of Dublin. Produce an annual rate survey for the City of Dublin. Funds will be used for staff time and the production of the annual rate survey. This is an extension of an existing service. Educate parents about the value of quality care, informing the community about child care issues and provide outreach to under served -local populations within the City of Dublin to inform them of available services. Funds will be used for staff time and production of consumer education materials. This activity currently exists through funds from the City of Dublin. Production of the Tri- Valley Preschool Fair (Spring 2008). This event presents an opportunity for parents to evaluate local preschools and provides an excellent forum for the participating preschools to market their business. The Preschool Fair also offers exhibit space to local community agencies, mothers' clubs and child - related businesses. In addition, the fair will include a health & safety component. This will present an opportunity for parents, child care providers and their children to gather important health & safety related resources in a fun, child - friendly environment. Funds will be used for the salary of the Community Specialist who plans this event. In addition, funds will be used to purchase materials, advertisement, postage and the publication of a Tri Valley Preschool Guide. This activity currently exists through funds from the City of Dublin. Assist Ca1WORKs participants and other low income families with eligibility for child care subsidies in their search for child care. Funds will be used for staff time and production of consumer and parenting education materials. This is an extension of an existing service. • Provide the Family Read Night Program to Dublin English and Spanish speaking parents, child care providers and their children. Funds will be used for staff time and the purchase of books and healthy snacks for children in attendance. This activity exists through funds from the City of Dublin. • Child Care Links will work with local police departments to offer a monthly Car Seat Fitting Station and Child Passenger Safety Class free of charge to parents and child care providers. Funds will be used for staff time to support local efforts in promoting car seat safety and educating parents on proper car seat installations. Funds will be used to purchase and print any needed materials for car seat safety checkpoints. This activity currently exists through funds from the City of Dublin. Page 2 of 2 Attachment A City of Dublin Fiscal Year 2007 -2008 Application for Funds b. How would the PROPOSED PROJECT/PROGRAM address an unmet community need and improve the quality of life for Dublin residents. Why is this project/program needed? (Additional page may be added, if needed): Please See Attachment B C. What documentation/data /records support the need for this PROPOSED PROJECT/PROGRAM? Please identify your data sources. (Additional page may be added, if needed.) Please See Attachment C SECTION 2 Page 5 of 16 City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 ATTACHMENT B B. How would the PROPOSED PROJECT /PROGRAM address an unmet community need and improve the quality of life for Dublin residents. Why is this project /program needed? One of the biggest challenges parents face when entering into the workforce is finding the right care for their child. Parents search for child care providers who not only meet their scheduling and budgeting needs, but who they feel will also provide a safe, nurturing and learning environment for their children. Child Care Links strive to support and promote quality care for all children to the potential and existing child care providers within the city of Dublin. Provider Support The California Early Care and Education Workforce Study: Licensed Child Care Centers and Family Child Care Providers, Alameda County Highlights, August 2006 states that "...the persistence of high turnover in Alameda County's ECE workforce is of serious concern. The earnings gap between kindergarten and ECE teachers, in particular, is likely to continue to fuel such turnover particularly among those who have made the greatest investment in education and training..." The study also states that "Teachers with a BA or higher degree are more likely than others to be over age 50 and approaching retirement..." With these challenges that face the child care field, efforts to recruit, train and retain child care providers are needed. Child Care Links staff also works closely with potential family child care providers and child care center operators in the licensing and conditional use permit process. As the only state funded resource and referral agency serving the Tri Valley area, the support to these providers is essential in meeting the demand and expanding the child care supply for Dublin residents. According to the Alameda County Early Care and Education Needs Assessment, June 2006, Dublin shows a large school -age full time child care deficit of 680 slots and an infant child care deficit of over 100 slots. The report also states that 59% of the parents, with children under the age of 6, and 73% of the parents, with children 6 to 17 years of age, are either single working parents or come from two - income households. With a significant percentage of Dublin parents in the workforce, the need for quality, affordable child care is present. By providing and promoting trainings in child development, socio- emotional development and well- being, business practices and health and nutrition for Dublin child care providers, Child Care Links is able to improve the quality of child care. According to NACCRRA's National Survey of Child Care Resource & Referral Training: Building a Training System for the Child Care Workforce, "Better trained providers are more likely to promote positive growth and development of children." Training and educational opportunities are important to the operation of child care programs and the retention of child care providers. Child Care Links, in collaboration with other organizations, will host the 2nd Annual Early Childhood Education Conference in the fall of 2007. This is the only early care and education conference focusing on the needs of child care providers hosted in the Tri Valley area. Page 1 of 3 Attachment B City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 In addition, Child Care Links works in collaboration with local family child care association, Valley Family Child Care Association (VFCCA) and the local directors association, Directors of the Valley (DOV), in recognizing child care providers for the work they do with children and their families. NACCRRA states "The child care profession is one of the most underpaid occupations in the country; yet early childhood is the most critical developmental period for all children." The annual recognition banquet is an opportunity for the child care providers to be acknowledged and to celebrate their essential role in the community. By providing these services to potential and existing child care providers, the City of Dublin will have a child care system with trained professionals that will meet the demand of the city's working families. And children will be placed in safe, nurturing and learning environments. Advocacy As stated previously, according to the California Early Care and Education Workforce Study (August 2006), the average annual salary for centers' highest paid teachers with a BA or higher degree is $37,544, about $22,500 less than that of the average Alameda County K -12 teacher, who typically works a shorter year and earns better benefits." Child Care Links understands that child care is an essential part of the local and state economy. Without child care, working families will not be able to work and contribute to the city's economy. Agency staff advocate for higher wages, educational stipends and longevity pay for child care providers. Through these advocacy efforts, Dublin residents have access to a stable, long -term, quality child care workforce. Data Collection As the state funded resource and referral agency for the Tri Valley area, Child Care Links collects child care data, and documents changes in child care supply and demand. The agency, through these efforts, is able to provide statistical and other information to help the city plan for child care needs. In addition, this tool is used by potential child care providers in meeting the needs of the neighborhood where they will be providing care. The agency also produces the annual rate survey which provides information on average child care costs throughout the city of Dublin. This report is used as a tool not only for child care providers in establishing their costs for services; the report is used to provide parents in search for child care the average cost within their neighborhood. Parent Education and Services Child Care Links work toward supporting parents in caring for their children. The agency support families by offering For Your Information (FYI) handouts to parents at the agency office, community events, during home visits and on the Child Care Links website. Topics can include Ages and Stages (how your child develops), sibling rivalry, how to handle biting, coping with crisis, to name a few. One of the handouts staff encourages parents to take is on positive discipline. This is one of the ways Child Care Links promotes parent education in the community. In addition, the agency offers parent education workshops that can cover topics such as blended families, how to deal with internet predators, car seat safety and nutrition and exercise. These topics are examples of how Child Care Links responds to community needs. Page 2 of 3 Attachment B City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 Another service the agency offers to parents is through the clients who come into the office. These clients are low income families meeting with their case manager to receive child care subsidies. Staff works closely with Ca1WORKs participants and low income families who are eligible for child care subsidies in their search for child care. Staff counsel parents on how to chose child care, provide FYI handouts, offer community resources that meet their need, and answer any questions they have in caring for their child. Tri- Valley Preschool Fair The annual Tri- Valley Preschool Fair is one way to communicate to parents, guardians and the community the availability of child care programs and resources. Parents and guardians may use that information to determine which programs meet their standard of high quality and affordability. All referral and resource information provided to parents and guardians at the Tri - Valley Preschool Fair is free. Participating preschools benefit from parent /guardian feedback regarding quality and affordability. Parental education and choice may motivate preschools to carefully weigh feedback and formulate plans to meet the needs of families in the community. Car Seat Safety According to the National Highway Traffic Safety Administration, in Alameda County, more than 95% of children's car seats are used or installed incorrectly. Child Care Links responded to this alarming data by sending staff to be trained as certified car seat technicians. According to the Tri Valley Human Services Needs Assessment, "the Tri Valley is the fastest growing region in Alameda County with a population increase of 28% from 1990 to 2000 ". In addition, the Tri Valley's child population has expanded faster than the region as a whole which has increased by 33% since 1990. With an increase in the child population, the need for additional resources around car seat safety will grow. Child Care Links, working with the Dublin, Livermore and Pleasanton Police Departments, has provided car seat safety information and installation in response to community requests for assistance with car seat concerns. Child Care Links has one staff trained as a car seat technician to provide the extra hands and knowledge for car seat safety checkpoints held in the Tri Valley area. Family Read Night Family Read Night is an evening for the entire family. Parents stay to participate in story time, activities and help serve children snacks. Activities are planned for children of all ages so that everyone has the opportunity to participate. Time is planned during each Family Read Night session for families to sit and read their new book together. The goal is to provide age- appropriate, supervised youth activities that offer safe, positive, enriching opportunities for Dublin youth. Family Read Night is a program which focuses on the social, emotional and physical development of children. Staff explains to parents /guardians how the activity supports the development of the child. Health and nutrition information is also shared through written handout material and conversation between staff and adults. Family Read Night is not only a time for families to read together but it is a time where parents or those who care for the children are educated on the developmental stages of a child. Page 3 of 3 Attachment B City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 ATTACHMENT C C. What documentation /data /records support the need for the PROPOSED PROJECT /PROGRAM? Please identify your data sources. Provider Support • The California Early Care and Education Workforce Study: Licensed Child Care Centers and Family Child Care Providers, Alameda County Highlights, August 2006 • Alameda County Early Care and Education Needs Assessment, June 2006; City of Dublin profile • National Association for Child Care Resource and Referral Agencies (NACCRRA) National Survey of Child Care Resource and Referral Training: Building a Training System for the Child Care Workforce • 2005 California Child Care Portfolio published by the California Child Care Resource & Referral Network • Every Child Counts, First Five Alameda County has included as part of its strategic plan the importance of providing training, monetary stipends and non - monetary incentives to recruit, retain and support child care professionals. • Human Services Needs Assessment for the Tri Valley (May 13, 2003) Advocacy • The California Child Care Resource and Referral Network in collaboration with the California Department of Education - Child Development Division recognizes the role resource and referral agencies played in advocating for children, and those who care for them. • Participation in these advocacy efforts are seen as crucial as the resource and referral agencies are the entities that work closely with parents and providers in issues surrounding children and child care. • Also, Child Care Links agrees with the Child Development Policy Institute's mission to help establish sound public policy and that "early education must be valued by the citizens of California. The public must perceive early childhood education as important and respect the field as professional ". • "Child Care and Early Education industry must be recognized as a significant economic force that helps assure a strong economy, directly by the creation of jobs and indirectly Page 1 of 4 Attachment C City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 by permitting families of all income levels to work "(CDPI.net). Child Care Links believes through advocacy this mission can be achieved. Data Collection • The California Child Care Resource and Referral Network is the oldest, most well - established system of child care Resource and Referral agencies in the United States. The Network combines practical knowledge at the local level with extensive experience in working on state and national child care policy. • Over the past thirty years, California's resource and referral services have evolved from a grassroots effort to help parents find child care, to a well- developed system that supports parents, providers, and local communities in finding, planning for, and providing affordable, quality child care. • As a member of this system, Child Care Links recognizes the importance of providing supply and demand information at the local level to ensure ongoing support for affordable, quality child care for families. • The California Child Care Resource and Referral Network provides a comprehensive California statewide report, known as the California Child Care Portfolio, including a narrative highlighting child care supply, demand, and cost issues in the context of current policy, demographic and labor force trends, followed by statewide data on child care supply, demand, and cost, and graphic profiles of child care supply and demand. • Child Care Links provides data for this statewide report which is included as part of Alameda County's overall supply and demand statistics. The California Early Care and Education Workforce Study: Licensed Child Care Centers and Family Child Care Providers, Alameda County Highlights, August 2006 • Alameda County Early Care and Education Needs Assessment, June 2006; City of Dublin profile Tri- Valley Preschool Fair The Tri Valley Preschool Fair first started in 2000 by a group of parents who felt a need for a one -stop shop for parents in search of preschool programs for their child. Though many of the parents used Child Care Links to obtain preschool programs that fit their needs, many of the parents wanted an opportunity to visit with each program efficiently and effectively, thus the birth of the Tri Valley Preschool Fair. Child Care Links has always been involved in the annual event, however, it was not until January 2006 that the agency was approached in solely planning the event. Page 2 of 4 Attachment C City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 • Requests for information regarding preschool programs received by Child Care Links via phone and e -mail from parents /guardians. Child Care Links data is based on the experience of community services staff and child care referrals. • Provide access to quality, affordable child care for Dublin children from birth through elementary school. • Feedback from families during Initiatives For Children (IFC) focus group discussions noted under Child Care and After School Programs in the Tri- Valley Human Services Needs Assessment • Human Services Needs Assessment for the Tri Valley (May 13, 2003) Car Seat Safety The documentation and data that support the need for the car seat safety fitting station was collected by studying the National Standardized Child Passenger Safety Training Program Curriculum developed by National Highway Traffic Safety Administration (NHTSA). • According to NHTSA, preventable injuries happen when car seats are used incorrectly or not used at all. Also research showed that children are being placed in the wrong type of car seat, and parents are moving children out of a car seat or booster and into regular seat belts at too early an age. In addition, SafetyBeltSafe U.S.A (www.carseat.org) provided Child Care Links with child passenger safety resources and technical materials, including the Child Passenger Safety Reference Manual. The manual used in the 8 hour SafetyBeltSafe Educator workshop, contained curricula for health professional, statistics, information on laws and regulations, sample speech outlines, resource lists, up -to -date technical information, and guides for safety seat distribution program development, special needs transport and early childhood programs. • Kids and Cars (www.kidsandcars.org) released a newsletter stating that Senator Hillary Clinton has joined with child safety advocates in releasing recommendations for parents and families to keep children safe in and around motor vehicles. • Human Services Needs Assessment for the Tri Valley (May 13, 2003) Page 3 of 4 Attachment C City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 Family Read Night The need for Family Read Night and extending program services is supported by: • Documented requests from families living in Dublin, Livermore, Pleasanton and surrounding communities participating in the program. Every Child Counts, First 5 Alameda County emphasis on literacy and school- readiness programs. • Additional supervised youth activities can provider greater opportunities for increased intergenerational relationships and parent participation as stated in the Human Services Needs Assessment for the Tri Valley (May 13, 2003). Page 4 of 4 Attachment C City of Dublin Fiscal Year 2007 -2008 Application for Funds d. Specify the PROPOSED PROJECT/PROGRAM population to be served. The populations to be served by the proposed project are children, parents, child care providers, businesses and community members that are residents of Dublin. e. Projects /programs must be evaluated to determine if they are being carried out efficiently and if project /program goals are being met. Please describe how you plan to monitor your project /program's success and impact. ■ An additional page may be added, if needed. Please See Attachment E f. Specify numbers of clients served by agency, then by PROPOSED PROJECT/PROGRAM: Agency Participants Total Number of Participants Served by Agency if applicable) Total Number of Dublin Residents Served by Agency (if applicable) 1,097 Project/Program Participants Total Proposed Participants Served by this Project/Program 3,300 Total Number of Dublin Residents Served by this Project 950 SECTION 2 Page 6 of 16 City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 ATTACHMENT E E. Projects /programs must be evaluated to determine if they are being carried out efficiently and if project goals are being met. Please describe how you plan to monitor your project /program's success and impact. Projects/Programs will be evaluated and measured through the use of the following tools: Provider Support • Registration forms and sign -in sheets will measure the attendance at workshops. Attendees are asked to state which city they provide care. • Evaluations will measure the effectiveness of the workshop, will provides feedback on the workshop and will offer suggestions on future training needs for child care providers. • Child Care Links Annual Survey to all licensed child care providers on the database is used not only to update the provider's information on the child care referral database, but the information shared by the provider also states the types of training and support they are in need of. • Residents will be identified and recorded by their name, date of service and other pertinent information. Child Care Links will be using NACCRRAWare software to record the information. "NACCRRAware is Web -based information management software designed by NACCRRA members to assist Child Care Resource and Referral's in performing their critical role by providing complete and accurate data and statistics. NACCRRAware is referral friendly and allows CCR &Rs to collect, report, and distribute information in an efficient, meaningful, and cost - effective manner" (www.nacerra.org/naccrraware). • Agency staff will document through the Other Services Data Collection Project the number of clients by city who attend workshops and events and the number of clients who receive technical assistance and counseling other than a child care referral. • Agency staff will document the number of Dublin child care providers and possibly parents who attend the 2007 Tri Valley Early Childhood Education Conference. • Agency staff will document the number of potential and current child care providers who request and receive a home visit and utilize the resource lending library. • Agency staff will document the number of Dublin child care providers in attendance at the annual recognition event. In addition, all Dublin child care providers, regardless of attendance at the event, will receive a certificate and appropriate gift honoring their service to children and their families. Page 1 of 2 Attachment E City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 Agency staff will document the number of children and parents who attend the Tri Valley Preschool Fair. This is done by collecting zip codes as parents enter the main hall where preschool programs are tabling. • Agency staff will document the number of Dublin parents and children, and child care providers who attend Family Read Night events. • Agency staff will document the number of Dublin parents and children who attend car seat safety checkpoints. Agency staff will also document the number of car seat safety checkpoints held each quarter. Quarterly Reports will reflect the status of programs and the number of Dublin residents served. The projects /programs will be monitored by quarterly reporting. Child Care Links uses a technical assistance tally sheet divided by city and type of caller to document the number of calls and type of calls requested from the community. Every quarter, Child Care Links will include in its city report the number of technical assistance calls specific to the City of Dublin • The quarterly report will include child care supply and demand data reflecting the quarter. • The quarterly report will include the annual rate survey once the survey is published. • The quarterly report will include, if applicable, anecdotal data received in response to trainings, workshops and other events. Page 2 of 2 Attachment E I -.-� " City of Dublin Fiscal Year 2007 -2008 Application for Funds 5. Financial Information — Operating Budget a. Expense Budget FY 2006 -2007 EXPENSE BUDGET ORGANIZATION THIS PROJECT/ PROGRAM GRANT REQUEST Personnel Costs Employee Salaries & Benefits Non- Personnel Costs Services & Supplies Capital Costs Other (please specify) Other (please specify) TOTAL Further Comments /Explanations (if necessary): Please See Attachment G SECTION 2 Page 7 of 16 Attachment G Child Care Links CITY OF DUBLIN BUDGET 2007 -2008 Program Grant Revenue Program Expenses Salaries Fringe Benefits Bank Charges Payroll Service Insurance Professional Fees Printing Postage Travel Events & Workshops Dues & Memberships Telephone Facilities & Maintenance Equipment Rental Rent Total Program Expenses Current Contract 18,500 9,500 3,340 15 55 60 85 500 1,065 50 2,500 125 85 75 105 940 18,500 I -, City of Dublin Fiscal Year 2007 -2008 Application for Funds b. Revenue Budget FY 2006 -2007 REVENUE BUDGET ORGANIZATION PROJECT/PROGRAM Committed/Restricted Funds (specify source) Non- Committed/Restricted Funds ( specify source) TOTAL Further Comments /Explanations (if necessary): Please See Attachment H SECTION 2 Page 8of16 Attachment H CCL Revenue Sources 2007 -2008 Project/Program Alternative Payment Alternative Payment Alternative Payment SSA Children & Family Services Alternative Payment Stage 2 Alternative Payment Stage 3 Parent Fees (est.) CalWORKS CalWORKS Parent Fees (est.) Community Services Resource & Referral Exempt Provider Outreach and Training Project Materials Only Grant Every Child Counts Career Advisor Health and Safety City of Livermore City of Pleasanton City of Dublin Every Child Counts Family Friend Neighbor Every Child Counts Training Project CIP Every Child Counts Inclusion Project Special Needs Training Other Interest/Miscellaneous /Donations (est.) Total CCL Agency Funding 2006 - 2007 Organization California Dept. of Education Alameda County Social Services Agency California Dept. of Education California Dept. of Education Parent Contracts Alameda County Social Services Agency Parent Contracts California Dept. of Education California Dept. of Education California Dept. of Education Every Child Counts First 5 California Dept. of Education City of Livermore City of Pleasanton City of Dublin Every Child Counts First 5 Every Child Counts First 5 California Dept. of Education Every Child Counts First 5 California Dept. of Education Various Amount Committed or Non - Committed 2,000,073 Committed 134,657 Committed 1,556,454 Committed 1,504,922 Committed 155,644 Non - Committed 13,586,954 Committed 96,000 Non - Committed 193,213 Committed 67,167 Committed 713 Committed 79,250 Committed 7,436 Committed 30,000 Committed 44,600 Committed 18,500 Committed 7,500 Committed 100,000 Committed 29,188 Committed 45,000 Committed 35,722 Committed 15,000 Non - Committed 19,707,993 City of Dublin Fiscal Year 2007 -2008 Application for Funds 6. General Agency Information a. List all years that Organization has previously received City of Dublin funding (not Community Development Block Grant - CDBG). Over the past 12 years b. Describe the population(s) served by the Organization. Please see Attachment J C. Describe all the services the Organization currently provides to Dublin residents. ■ An additional page may be added, if needed. Please See Attachment K d. Has your agency ever previously received funds from the City of Dublin? If yes, please specify in what Fiscal Years and the amount received each year. Please See Attachment L City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 ATTACHMENT J 6b. Describe the population(s) served by the Organization: Child Care Links currently serves participants out of three offices located in Alameda County: Pleasanton, Fremont and Oakland. The organization is a Resource & Referral agency and an Alternative Payment Program, providing resources to the community by offering the following: • Subsidized Child Care services • Referrals to License Providers • Provider and family education and support services • Employer Consultation for Child Care Issues The agency's main office is located in Pleasanton and provides all the services listed above to residents within the cities of Pleasanton, Livermore, Dublin and Sunol. Child Care Links is the state funded resource and referral agency for the Tri Valley area. Child care referrals are free of charge to parents needing child care within the cities of Dublin, Livermore, Pleasanton and Sunol. Our North County satellite office is located in Oakland and provides Ca1WORKS Stage 1 and Provider and Family Education and Support Services to Oakland, Berkeley, Emeryville, Alameda and Albany to qualified parents and the providers they chose. Our South County satellite office is located in Fremont and provides subsidized child care services for CalWORKS Stage II & III, Federal Block Grant and Alternative Payment Programs. Provider and family education and Support Services are also available from this office. The South County office covers Fremont, Newark and Union City. Page 1 of 1 Attachment J City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 ATTACHMENT K 6c. Describe all the services the Organization currently provides to Dublin residents: Child Care Links (CCL) was established in 1976 in response to the State of California's interest in setting up innovative systems to deliver child care services. CCL is a not - for - profit 501 (c) (3) agency whose mission is: "To provide resources that strengthen and support children and their families." The agency programs serve parents, child care providers and the community at large. Child Care Links acts as a link between government social service agencies and families. Income - eligible families can receive needed funds to pay for child care and also education on how to find quality child care. Child care providers, parents and employers receive valuable one - on -one support and education from the agency. Free child care referrals are provided to parents in the Tri- Valley area. CCL has three offices in Alameda County with the agency's main office located in Pleasanton. Services offered by CCL to families and child care providers include: • Free child care resource and referral for parents seeking child care in Livermore, Pleasanton, Dublin and Sunol. • Child care subsidies including Alternative Payment and Ca1WORKs programs for eligible families in Alameda County. • Technical assistance and support services for licensed family child care providers and child care centers such as trainings, workshops and networking opportunities. • Data collection and dissemination on child care need and supply in the Tri Valley area. • Resource lending library for the residents in the Livermore, Pleasanton, Dublin and Sunol area. • Referrals to community resources regarding issues such as parenting, special needs and physical and mental health services. • Education and support services to exempt providers and parents participating in child care subsidy programs. The agency has a staff of 48, including part time and full time employees, to administer CCL programs. The agency has been recognized both locally and statewide for its excellent track record in providing services to the community. CCL has always been found to be in compliance with State and Federal monitoring reviews. Page 1 of 1 Attachment K City of Dublin Community Group /Organizational Funding Request Fiscal Year 2007 -2008 ATTACHMENT L 6d. Has your agency ever previously received funds from the City of Dublin? If yes, please specify in what fiscal years and the amount received each year? Over the past 11 contract years, Child Care Links has received the following from the City of Dublin: 1996 -1997 $15,000 1997 -1998 $15,000 1998 -1999 $15,000 1999 -2000 $15,000 2000 -2001 $15,000 2001 -2002 $15,000 2002 -2003 $15,000 2003 -2004 $15,000 2004 -2005 $15,000 2005 -2006 $15,000 2006 -2007 $18,500 Page 1 of 1 Attachment L v r - `�9 F City of Dublin Fiscal Year 2007 -2008 f Application for Funds 7. Required Attachments: o Only one (1) cony per Azency of each of the following is required, even with multiple projects /programs submitted. o Applications without the following documents will not be reviewed for funding. o Please label attachments: A. B. C. etc. t� A. Names of Governing Board; identify current Board officers. o" B. Current total Organization operating budget, including revenue. ■ Clearly label/identify the program that includes the PROPOSED PROJECT/PROGRAM. co( C. Most recent audit report or tax return (if applicable). D. Resolution, letter or other document providing evidence of Board/Organization approval of application, and date approval was granted. ■ Board/Organization approval may be pending. Ef E. Organization's certificate of insurance showing coverage for liability and workers' compensation. M/ F. Application Verification Declaration Signature Page. G. Signed affidavit form from each collaborating agency named in proposed project/program plan (if applicable). SECTION 2 Page 10 of 16 City of Dublin Fiscal Year 2007 -2008 GENERAL REVIEW CRITERIA x Application Check List: Completed applications are due by 5:00 p.m., Monday, January 29, 2007. No postmarks /fax/emails will be accepted. Application will be reviewed for technical completeness to include the following: Two (2) copies of completed Application form for each project/program submitted. 19A Affidavit Form(s) completed by each collaborating agency identified for proposed project /program (as required). Per Agency, only one (1) copy of each of the following items needs to be attached: Governing Board member names, and identification of current Board Officers. L3� Most recent audit or tax return. Resolution, letter or other document providing evidence that Governing Board approves submittal of application and date of approval. Signed Application Verification. Organization's certificate of insurance showing coverage for liability and worker's compensation. SECTION 1 Page 8 of 8 t-,niid Care Unks Serving Children & Families Since 19,7,,'- BOARD OFFICERS: BOARD MEMBERS: CHILD CARE LINKS BOARD OF DIRECTORS Jackie Fitzgerald, Chairperson Bernie Billen, Secretary Khabira Hartwig Maroof Mendez Marjorie Wong 250 E.-ist I 8t CA 9 0 Z" 2 -0548 i fib Child Care Links Board of Directors Meeting Minutes of January 17, 2007 ACTION ITEM: To approve the City Of Dublin Application for Funding as submitted. Discussion of City of Dublin Application and funding requests as submitted by Community Services staff. MSP Unanimous c` j y C �.p16cC 1-17- .. f y' � t� ��'s �.,. Date Bernie Billen, Board Secretary r City of Dublin Fiscal Year 2007 -2008 Application for Funds APPLICATION VERIFICATION I attest that the information contained in this FY 2007 -2008 grant application is accurate and that the funds requested will not supplant any other monies secured by the organization. Attached is a resolution, letter, or other document providing evidence that the Board of Directors approved the application as submitted. Successful applicants are required to submit a summary report as soon as possible after submitting the reimbursement request, but not later than August 30, 2008. Failure to submit a report will result in ineligibility for future funding. Signatures: Executive Director .� ckk Board President /Chairperson SECTION 2 Page 11 of 16 Date Date ACORD CERTIFICATE OF LIABILITY INSURANCE OP ID S DATE(MM /DDIYYYY) CHILD -1 12/13/06 PRODUCER. - THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE R. C. Fischer & Co. HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR P O Box 8101 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW. Walnut Creek CA 94596 -8101 Phone:925- 932 -7823 Fax:925 -932 -0962 INSURED Child Care Links Joseph Evans 1020 Serpentine Lane #102 Pleasanton CA 94566 COVERAGES INSURERS AFFORDING COVERAGE I NAIC # INSURER A: Nonprofits Insurance Alliance INSURER B: INSURER C: INSURER D: INSURER E: THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAY BE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. LTR NSR TYPE OF INSURANCE POLICY NUMBER POLICY EFFECTIVE DATE MM /DD/YY POLICY EXPIRATION DATE MM /DD/YY) LIMITS A X GENERAL LIABILITY X COMMERCIAL GENERAL LIABILITY CLAIMS MADE FX� OCCUR 200610181NPO 12/01/06 12/01/07 EACH OCCURRENCE $1,000,000 PREMISES(Eaoccurence) $ 100,000 MED EXP (Any one person) $10,000 PERSONAL & ADV INJURY $1,000,000 GENERAL AGGREGATE $2,000,000 GEN'L AGGREGATE LIMIT APPLIES PER: POLICY PRO JECT LOC PRODUCTS - COMP /OP AGG s2,000,000 __X7 A AUTOMOBILE LIABILITY ANY AUTO ALL OWNED AUTOS SCHEDULED AUTOS HIRED AUTOS NON -OWNED AUTOS 200610181NPO 12/01/06 12/01/07 COMBINED SINGLE LIMIT (Ea accident) $1,000,000 X BODILY INJURY (Per person) $ X BODILY INJURY (Per accident) $ X PROPERTY DAMAGE (Per accident) $ GARAGE LIABILITY ANY AUTO AUTO ONLY - EA ACCIDENT $ OTHER THAN EA ACC AUTO ONLY: AGG $ $ A EXCESS /UMBRELLA LIABILITY OCCUR �CLAIMSMADE DEDUCTIBLE X RETENTION $ 10000 200610181UMBNPO 12/01/06 12/01/07 EACH OCCURRENCE s2,000,000 AGGREGATE $2,000,000 $ $ WORKERS COMPENSATION AND EMPLOYERS' LIABILITY ANY PROPRIETORIPARTNER/EXECUTIVE OFFICER /MEMBER EXCLUDED? If yes, describe under SPECIAL PROVISIONS below JOTH- TORY LIMITS I ER — E.L. EACH ACCIDENT $ E.L. DISEASE - EA EMPLOYEE $ E.L. DISEASE - POLICY LIMIT $ A OTHER Professional Liability 200610181NPO 12/01/06 12/01/07 Agg Limit 2,000,000 Occ Limit 1,000,000 DESCRIPTION OF OPERATIONS I LOCATIONS / VEHICLES / EXCLUSIONS ADDED BY ENDORSEMENT / SPECIAL PROVISIONS Additional insured provided subject to attached form #CG 20 26 07/04. *10 day notice of cancellation for non payment of premium. CERTIFICATE HOLDER DUBLI -3 City of Dublin Parks & Service Department 100 Civic Plaza Dublin CA 94568 4CORD 25 (2001/08) CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATIO', DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL *30 DAYS WRITTEN NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR REPRESENTATIVES: GIIT nRITF❑ RFPRF&FN • _ © ACORD CORPORATION 1988 CHILD CARE LINKS Financial Statements Supplementary Information Independent Auditor's Report For the Fiscal Year Ended June 30, 2006 With Comparative Totals for 2005 Child Care Links TABLE OF CONTENTS June 30, 2006 EXHIBITS General Information PAGE 2 Independent Auditor's Report 5 - 6 A Statement of Financial Position 7 B Statement of Activities 8 C Statement of Changes in Net Assets 9 D Statement of Functional Expenses 10 E Statement of Cash Flows 11 6 Notes to Financial Statements 12-22 SUPPLEMENTARY INFORMATION SCHEDULES 1 General Information 24 2 Schedules of Financial Position 25 3 Schedules of Activities and Changes in Net Assets 26 4 Schedules of Expenditures by State Categories - Alternative Payment Programs 27 5 Schedules of Expenditures by State Categories - Resource & Referral Programs 28 6 Combining Schedule of Administrative Costs - CDE Programs 29 7 Audited Final Fiscal Report - CAPP 30 8 Audited Final Fiscal Report — C2AP 31 9 Audited Final Fiscal Report — C3AP 32 10 Audited Final Reserve Account Cash Activity Report - Alternative Payment Programs 33 Child Care Links TABLE OF CONTENTS June 30, 2006 SCHEDULES (Continued) PAGE 11 Audited Final Fiscal Report - CRRP 34 12 Audited Final Revenue & Expenditure Report — CCIP -4001 35 13 Audited Final Revenue & Expenditure Report — CCIP -5002 36 14 Audited Final Revenue & Expenditure Report — CHST -4001 37 15 Audited Final Revenue & Expenditure Report — CHST -5001 38 16 Audited Final Revenue & Expenditure Report — CECT 39 17 Audited Final Revenue & Expenditure Report — CIMS 40 18 Audited Final Revenue & Expenditure Report — CICD 41 19 Audited Final Reserve Account Cash Activity Report - Resource & Referral Programs 42 20 Schedule of Equipment Expenditures Utilizing Contract Funds 43 21 Schedule of Repair and Renovation Expenditures Utilizing Contract Funds 44 CHILD & ADULT CARE FOOD PROGRAM 22 Summary of Approved Sites 46 23 Schedule of Reported, Adjusted, and Allowed Meals and Sites 47-50 24 Determination of Allowable Administrative Reimbursement 51 25 Schedule of Allowed Administrative Costs and Income 52 Child Care Links TABLE OF CONTENTS June 30, 2006 SCHEDULES (Continued) PAGE FEDERAL REPORTS & SCHEDULES 26 Schedule of Findings and Questioned Costs 54-56 27 Schedule of Expenditures of Federal and Nonfederal Awards 57-58 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 59-60 Report on Compliance with Requirements Applicable to Each Major Program and Internal Control over Compliance in Accordance with OMB Circular A -133 61-62 n Board of Directors Child Care Links We have audited the accompanying statement of financial position of Child Care Links as of ' June 30, 2006, and the related statements of activities and changes in net assets, functional expenses, and cash flows for the fiscal year then ended. These financial statements are the responsibility of Child Care Links' management. Our responsibility is to express an opinion on ' these financial statements based on our audit. The prior year summarized comparative information was derived from the agency's fiscal year 2005 financial statements and, in our report dated September 22, 2005, we expressed an unqualified opinion on those statements. F IJ n We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Child Care Links as of June 30, 2006, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated September 14, 2006, on our consideration of Child Care Links' internal control over financial reporting and 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 the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. 2856 Arden Way, Suite 200 Sacramento, CA 97825 -13; 9 Tel ON 481 -2856 Fax(916)488 -4428 http: / /www.dhscpa.com 5 DAMORE y HAMRIC & SCHNEIDER, INC. ' 'iCE R T I F ED P B L I C ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT Board of Directors Child Care Links We have audited the accompanying statement of financial position of Child Care Links as of ' June 30, 2006, and the related statements of activities and changes in net assets, functional expenses, and cash flows for the fiscal year then ended. These financial statements are the responsibility of Child Care Links' management. Our responsibility is to express an opinion on ' these financial statements based on our audit. The prior year summarized comparative information was derived from the agency's fiscal year 2005 financial statements and, in our report dated September 22, 2005, we expressed an unqualified opinion on those statements. F IJ n We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinion. In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Child Care Links as of June 30, 2006, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, we have also issued our report dated September 14, 2006, on our consideration of Child Care Links' internal control over financial reporting and 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 the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. 2856 Arden Way, Suite 200 Sacramento, CA 97825 -13; 9 Tel ON 481 -2856 Fax(916)488 -4428 http: / /www.dhscpa.com 5 I Page 2 Our audit was conducted for the ose u of forming opinion on the basic financial statements p iP g an p ' of Child Care Links taken as a whole. The accompanying schedules 1 -27 are presented for purposes of additional analysis as required by U. S. Office of Management and Budget Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations, and the California ' Department of Education's Guide for Auditing Child Development, Nutrition, and Adult Basic Education Programs and are not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic ' financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole. &-Mtt-L�� 4/izt� �� DAMORE, HAMRIC & SCHNEIDER, INC. Certified Public Accountants ISeptember 14, 2006 L F1 J �J Child Care Links EXHIBIT A STATEMENT OF FINANCIAL POSITION June 30, 2006 With Comparative Totals for 2005 ASSETS Total Total Current Assets: June 30, 2006 June 30, 2005 Cash & Cash Equivalents $ 2,253,165 $ 2,384,453 Accounts Receivable: Grants 537,263 627,603 Parent Fees 32,994 25,478 Prepaid Expenses 66,466 70,835 Total Current Assets $ 2,889,888 $ 3,108,369 Fixed Assets (Note 2) 71,132 109,289 Deposits 34,741 36,065 Total Assets $ 2,995,761 $ 3,253,723 LIABILITIES & NET ASSETS Current Liabilities: Accounts Payable & Accrued Expenses $ 1,710,773 $ 1,841,803 Due to Grantors 215,917 378,829 Advances 14,970 CDE Reserve (Note 12) 33,044 32,724 Food Program Reserve 2,817 Deferred Revenue 569,015 494,804 Total Current & Total Liabilities $ 2,528,749 $ 2,765,947 Net Assets 467,012 487,776 Total Liabilities & Net Assets $ 2,995,761 $ 3,253,723 The accompanying notes are an integral part of the financial statements. 7 Child Care Links EXHIBIT B STATEMENT OF ACTIVITIES For the Fiscal Year Ended June 30, 2006 With Comparative Totals for 2005 Total Total Support & Revenue: June 30, 2006 June 30, 2005 Contract Revenues $ 21,169,419 $ 20,284,888 Parent Fees 289,247 301,773 Contributions 3,361 523 Interest Income 45,353 29,535 Other 88,760 21,452 Total Support & Revenue $ 21,596,140 $ 20,638,171 Ex penses: CDE Subsidy Programs $ 6,257,857 $ 6,903,222 County of Alameda Subsidy Programs 14,215,796 12,614,337 Other Subsidy Programs 91,044 89,720 Child Care Food Program 428,053 399,235 CDE Resource & Referral Programs 291,188 260,191 Other Programs 124,442 158,495 General Unrestricted Programs 224,771 347,238 Total Expenses $ 21,633,151 $ 20,772,438 Change in Net Assets ($ 37,011) ($ 134,267) The accompanying notes are an integral part of the financial statements. 8 Child Care Links STATEMENT OF CHANGES IN NET ASSETS For the Fiscal Year Ended June 30, 2006 With Comparative Totals for 2005 Net Assets, Beginning of Year Change in Net Assets Capital Outlay - Operating Programs Equipment Disposals Net Assets, End of Year EXHIBIT C Total Total June 30, 2006 June 30, 2005 $ 487,776 $ 611,184 ( 37,011) ( 134,267) 20,457 32,693 4,210) ( 21,834 $ 467,012 $ 487,776 The accompanying notes are an integral part of the financial statements. 9 Child Care Links STATEMENT OF FUNCTIONAL EXPENSES For the Fiscal Year Ended June 30, 2006 With Comparative Totals for 2005 Salaries Employee Benefits Total Personnel Supplies Provider Payments Professional & Contract Services Travel Rent Insurance Repairs & Maintenance Telephone Printing and Duplication Postage Staff Development & Training Provider Training and Reimbursement Equipment Purchases Other Expenses Total Expenses Before Depreciation Depreciation Total Expenses Total Total Resource Total Expenses Expenses Child Care Food and General Program General and Year Ended Year Ended Subsidies Program Referral Programs Services Administrative June 30, 2006 June 30, 2005 $ 1,170,323 $ 59,211 $ 209,344 $ 63,583 $ 1,502,461 $ 989,993 $ 2,492,454 $ 2,364,426 585,839 23,992 86,060 20,361 716,252 426,337 1,142,589 1,034,553 $ 1,756,162 $ 83,203 $ 295,404 $ 83,944 $ 2,218,713 $ 1,416,330 $ 3,635,043 $ 3,398,979 81,802 1,245 16,302,150 335,349 294,711 484 8,834 1,301 261,969 1,981 38,111 172 10,223 1,058 38,654 614 10,598 369,620 35,863 1,997 18,256 635 20,458 7,982 14 21,949 2,156 107,152 26,640 133,792 163,872 1,440 16,6381939 16,638,939 15,896,230 7,239 5,670 308,104 46,396 354,500 369,620 5,290 730 16,155 8,647 24,802 28,384 24,526 10,477 298,953 138,959 437,912 431,662 652 38,935 38,935 39,180 1,505 446 13,232 16,125 29,357 22,504 1,912 1,226 42,406 7,829 50,235 56,593 685 73 11,356 17,484 28,840 24,786 2,614 276 40,750 1,911 42,661 35,862 16,234 667 35,792 19,142 54,934 107,129 11,083 11,083 11,083 7,238 20,458 20,458 2,733 3,890 51,247 63,133 14,124 77,257 69.227 $ 18,885,773 $ 428,053 $ 392,983 $ 158,352 $ 19,865,161 $ 1,713,587 $ 21,578,748 $ 20,653,999 54,403 54,403 118,439 $ 18,885,773 $ 428,053 $ 392,983 $ 158,352 $ 19,865,161 $ 1,767,990 $ 21,633,151 $ 20,772,438 The accompanying notes are an integral part of the financial statements, 10 .:t.� Child Care Links EXHIBIT E STATEMENT OF CASH FLOWS For the Fiscal Year Ended June 30, 2006 With Comparative Totals for 2005 Cash Flows from Investing Activities: Purchase of Equipment Year Ended Year Ended Cash Flows from Operating Activities: June 30, 2006 June 30, 2005 Change in Net Assets ($ 37,011) ($ 134,267) Adjustments to Reconcile Net Revenue and Support to Cash Net Cash Used for Investing Activities ($ Provided by Operating Activities: 26.354) Depreciation 54,403 118,439 Capital Outlay Transfers - General Program 20,457 32,693 (Increase) /Decrease in Assets: 2,087,028 Parent Fees Receivable ( 7,516) ( 25,478) Grants Receivable 90,340 ( 47,670) Prepaid Expenses 4,369 ( 3,733) Increase /(Decrease) in Liabilities: Interest Paid $ Accounts Payable and Accrued Expenses 365,773 132,763 Due to Grantors ( 162,912) 329,830 Advances ( 14,970) CDE Reserve ( 2,497) ( 5,269) Deferred Revenue ( 422,591) ( 73,529) Net Cash (Used For)/ Provided by Operating Activities ($ 112,155) $ 323,779 Cash Flows from Investing Activities: Purchase of Equipment ($ 20,457) ($ 32,693) Decrease in Deposits 1,324 6,339 Net Cash Used for Investing Activities ($ 19,133) ($ 26.354) Net Increase /(Decrease) in Cash and Cash Equivalents ($ 131,288) $ 297,425 Cash and Cash Equivalents, Beginning of Year 2,384,453 2,087,028 Cash and Cash Equivalents, End of Year $ 2,253,165 $ 2,3 84,453 Supplemental Data: Interest Paid $ 0 $ 0 Income Taxes Paid $ 0 $ 0 The accompanying notes are an integral part of the financial statements. 11 IChild Care Links ' NOTES TO FINANCIAL STATEMENTS June 30, 2006 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: ' A. Nature of Activities - Child Care Links encY the Agency) is a nonprofit benefit ( g corporation established in 1976 as Freis and Miller Educational Child Care ' Programs, Inc. ' Child Care Links offers the following services to residents of Alameda County. ' A coordinating agency for services that strengthen and support children and their families. ' • An advocate for quality child care. • A consultant to government and business to plan child care programs. ' Child Care Subsidies - These programs provide child care subsidies for parents who qualify for services under terms of Agency agreements with the California Department of Education (CDE), and Alameda County Social Services Agency California Work Opportunity Responsibility to Kids Program (CalWORKs). The Agency determines program eligibility, provides support services, collects parent fees and processes payments to child care providers. The CalWORKs Program provides child care subsidies to employed parents and /or parents enrolled in job training programs whose eligibility may be determined by the related public agency. The CDE programs provide child care subsidies to low- income parents who are employed, looking for work or pursuing educational goals. ' Resource and Referral - These programs provide child care referrals, information and access to community resources for parents and offer ' technical assistance and /or training for providers. Support for these programs is provided through contracts with CDE, Alameda County First Five Commission, private sources, and the cities of Livermore, Pleasanton ' and Dublin. The city contracts fund the development and documentation of child care data and training for local providers and parents. Unrestricted General Pro r� ams - These programs include fee - for - services referral projects. L 12 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2006 ' NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): Licensed Exempt Provider Project — This child care provider project is ' funded through Alameda County First Five Commission and is a provider and family education and support services program available to license exempt providers receiving payment for children enrolled in CaIWORKs and other agency funded subsidized child care programs. This program was ' created to assist license exempt providers achieve the highest level of safe, quality child care for children in their care. The curriculum offers a wide range of free services including: outreach, information, resources, orientations, workshops, training, home visits and telephone support. Providers can earn safety equipment, resource materials, and children's books and toys simply by participating in the orientation program. LFTS (Linkiny Families to Success) — Parents are assisted with resume writing, interviewing techniques, life skills, job training and general support as they transition from welfare to work. Additional community services are available for families who require additional assistance in order to ' attain/retain employment and become self - sufficient. B. Basis of Accounting - The financial statements of the Agency reflect the ' accrual method of accounting in accordance with generally accepted accounting principles. Net assets and revenues, expenses, gains, and losses are classified based on the existence or absence of donor - imposed restrictions. Accordingly, net assets of the Agency and changes therein are classified and reported as follows: Unrestricted Net Assets - Net assets that are not subject to donor - imposed stipulations. Temporarily Restricted Net Assets - Net assets subject to donor - imposed stipulations that may or will be met, either by actions of the Agency and /or the passage of time. When a restriction expires, temporarily restricted net ' assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. There were no temporarily restricted net assets at June 30, 2006. There were no permanently restricted net assets at June 30, 2006. Child Care Links ' NOTES TO FINANCIAL STATEMENTS June 30, 2006 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): C. Support and Revenue - The Agency receives its contract support primarily from the U.S. Department of Health and Human Services, the State of California Department of Education, Child Development Division, the ' County of Alameda, and the U.S. Department of Agriculture. Support received from these contracts is recognized on a "net funded" basis. Related expenses incurred are "netted" by client fees, interest income and other income in determining contract funds to be recognized. Client fees, interest income and other income are recognized when earned. D. Contributions - All contributions are considered to be available for unrestricted use unless specifically restricted by the donor. Amounts received that are designated for future periods or restricted by the donor for specific purposes are reported as temporarily restricted or permanently restricted support that increases those net asset classes (to date, no amounts have been permanently restricted). When a temporary restriction expires, ' temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. ' E. Furniture & Equipment - The Agency records purchased fixed assets with extended useful lives at cost. Donated fixed assets are recorded at fair market value on the date received. Furniture and equipment purchased in ' connection with the restricted grant funds are expensed during the grant period as required by the funding terms and conditions. The grantor retains a reversionary interest in assets purchased with their funds. These purchases, ' when cost is $1,000 or greater, are also capitalized in the equipment fund, and depreciated over their useful life. Depreciation is shown as a reduction to the unrestricted net asset account. Retirements are reflected as decreases I to the furniture and equipment account, with a corresponding reduction in the unrestricted net asset account. ' Depreciation is recorded using the straight -line method. Equipment and software are depreciated over a period of five (5) years and three (3) years respectively. Leasehold improvements are depreciated over the remaining life of the related lease term. Depreciation expense for the year ended June 30, 2006 was $54,403. ' F. Deferred Revenue - Deferred revenue consists of parent fees and contract funds to be earned in future periods on continuing contracts. ' 14 1 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2006 NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued): G. Incorporation/Income Taxes - The Agency was incorporated as a non - profit ' organization under the laws of California. It has been granted tax exempt status by the Internal Revenue Service under Section 501(c)(3). ' H. Statement of Cash Flows - For purposes of the statement of cash flows, the Agency considers all short term investments with an original maturity of three months or less to be cash equivalents. ' I. Estimates - The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimates and assumptions that affect the ' reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. J. Functional Allocation of Expenses - The costs of providing the various ' programs and other activities have been summarized in the statement of functional expenses. Accordingly, certain costs have been allocated among ' the programs and supporting services benefited. K. Summarized Information for 2005 - The financial information for the fiscal ' year ended June 30, 2005, is presented for comparative purposes only, and is not intended to be a complete financial statement presentation. This information has been reclassified to conform to current year presentation. r'� U 15 NOTE 2 NOTE 3 NOTE 4 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2006 FURNITURE AND EQUIPMENT: At June 30, 2006, furniture and equipment consisted of the following: Balance, Beginning of Year Additions: Expenditures from: Alameda County CDE Less: Disposals Balance, End of Year Accumulated Depreciation Furniture & Leasehold Equipment Improvement Total $ 496,116 $ 89,184 $ 585,300 17,682 17,682 2,775 2,775 $ 516,573 $ 89,184 $ 605,757 ( 36,108) 0 ( 36,108) $ 480,465 $ 89,184 $ 569,649 Balance, Beginning of Year $ 393,464 $ 82,548 $ 476,012 Less: Accumulated Depreciation on Disposals ( 31,898) ( 31,898) Depreciation Expense 50,571 3,832 54,403 Balance, End of Year $ 412,137 $ 86,380 $ 498,517 Net Fixed Asset Balance, End of Year $ 68,328 $ 2,804 $ 71,132 PARENT FEES: Parent fees represent the portion of child care expenses that are to be paid by parents who do not qualify for the full subsidy. The parents pay the Agency directly for their portion of the child care expenses. COST ALLOCATION OF EXPENSES: The Agency allocates all costs based on a method which best represents the benefits received and /or costs expensed. Accordingly, the Agency uses several standard methods of expense allocation: Direct Cost Pool: Direct Charge: Not a shared cost. All actual costs are directly identified with and charged to the program. Staff Time: Shared cost. Actual costs are allocated to each program based upon the total actual staff time spent on each program. 16 Child Care Links INOTES TO FINANCIAL STATEMENTS June 30, 2006 ' NOTE 4 COST ALLOCATION OF EXPENSES (Continued): Square Footage: Shared cost. Actual costs are allocated based upon the percentage of total actual square footage used by each program. ' Number Served: Shared cost. Actual costs are allocated to each program based upon the percentage of total actual children served by the program. Alternative Payment Program: Shared costs for the Alternative Payment Program are allocated using the "Numbers Served" method of allocation. The total number of children by program type are collected at the beginning of each month and each programs' ' percentage of the whole are determined. These percentages are then used to allocate the month's shared expenditures such as salaries, shared supplies, and other operating expenses. ' Resource and Referral Program, Child and Adult Care Food Program: ' Shared costs for these Programs are allocated using the "Staff Time" method of allocation. NOTE 5 CONCENTRATIONS OF CREDIT RISK ARISING FROM CASH DEPOSITS IN EXCESS OF INSURED LIMITS: ' The Agency maintains its cash balances in two different financial institutions. The balances at each financial institution are insured by the Federal Deposit Insurance Corporation up to $100,000. While the Agency maintains cash in banks ' and financial institutions in amounts which at times exceed these federally insured limits, the Agency has not experienced any losses in such accounts and believes they are not exposed to any significant credit risk on cash. In addition, the Agency obtained an irrevocable letter of credit from two financial institutions. The letters of credit, issued by Federal Home Loan Bank of San Francisco, are established in order to provide collateral to secure the Agency's non - insured ideposits. The approved amounts, determined by the Agency's average balances, are $2,000,000 per bank, with maturity dates of February 1, 2010 and December 14, 2007 respectively. Child Care Links ' NOTES TO FINANCIAL STATEMENTS June 30, 2006 ' NOTE 6 LINE OF CREDIT: The Agency has obtained two lines of credit. The first line of credit is from Valley Community Bank in the amount of $500,000, and carries an interest rate of 1% over the bank's prime rate, with a maturity date of November 13, 2006. At June 30, 2006, there was no loan balance outstanding. ' A second line of credit was obtained July 26, 2006 from Metropolitan Bank in the amount of $1,000,000. It carries an interest rate of 0.5% over the bank's prime rate, with a maturity date of August 1, 2007. At the end of July 2006, $275,000 was borrowed on the line of credit from Valley Community Bank and $500,000 was borrowed on the line of credit from Metropolitan Bank. Both balances were paid in full in August 2006. INOTE 7 LEASE COMMITMENTS: ' A. Real Estate - The total rental expense incurred by the Agency for facilities during the fiscal year ended June 30, 2006, was $386,975. The total expense was allocated as follows: CalWORKS Stage I $ 259,556 Alternative Payment Program 77,467 Other Programs 4,921 Food Program 1,957 Resource & Referral Program 43,074 $ 386,975 ' During 2006 -2007, the Agency leased property under three leases with expiration dates from 2006 to 2010. 18 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2006 NOTE 7 LEASE COMMITMENTS (Continued): A. Real Estate(Continued): Lease commitments under the rental agreements are as follows: For the Fiscal Year Ending June 30 2007 2008 2009 2010 $ 272,039 220,429 229,246 238,416 $ 960,130 The Agency has the right to cancel its real property leases by providing the lessor with 180 days written notice of the intent to cancel. B. Equipment - The Agency also leased office equipment under ten leases and leased various storage facilities. The monthly rentals and expiration dates vary. Total rental payments for the year were $50,937. Lease commitments are as follows: For the Fiscal Year Ending June 30 2007 2008 2009 2010 2011 WE $ 44,531 35,311 34,392 25,825 $ 146,102 1 Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2006 NOTE 8 SIMPLIFIED EMPLOYEE PENSION PLAN: The Agency sponsors a Simplified Employee Pension Plan (SEP). This defined contribution plan provides for retirement benefits based on the actual value of contributions at the time of retirement. The Agency contributes to the plan on a monthly basis. To be eligible for the plan, the employees must be 21 years of age and be employed on the last day of the month. For new employees, there is a 30- day waiting period with the employee becoming eligible the 1St day of the following month. Contributions are discretionary, but when made must be given to all eligible employees at the same percentage of total compensation for the month. The total contribution made during fiscal year 2006 was $579,952. NOTE 9 FLEXIBLE SPENDING ACCOUNT PLAN: Effective January 1, 2005, the Agency established a Flexible Spending Account Plan (FSA) for its employees for purposes of providing health and dependent care benefit package options available under the FSA. Eligible employees, who elect to participate in the health or dependent care accounts under the FSA, pay for the benefits with pre -tax dollars. The Agency does not fund the FSA. 1 NOTE 10 PREMIUM ONLY PLAN: Also effective in fiscal year 2005, the Agency adopted a Premium Only Plan. Eligible employees may use this vehicle to pay insurance premiums on a pre -tax basis. The Agency does not fund the Premium Only Plan. NOTE 11 ACCUMULATED EMPLOYEE LEAVE: Accumulated unpaid employee leave benefits are recognized as liabilities of the Agency. The liability is recognized in the program to which the liability relates. The amount of accumulated leave benefits at June 30, 2006 was $107,287. n 1 20 IChild Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2006 NOTE 11 ACCUMULATED EMPLOYEE LEAVE (Continued): Employees accrue 20 days per year (for the first year) of paid time off (PTO). An additional day of PTO will accrue for each full year of employment up to 25 years of service. Effective July 2000, employees no longer accrue vacation or sick leave time. Any accrued vacation on the books as of June 30, 2000 rolled over into PTO. Any accrued sick leave time on the books as of June 30, 2000 remain in a separate "medical leave" account to be used only for long -term illnesses of three or more days which fall under the Family Medical Leave Act or for Pregnancy Disability Leave. The maximum accrual rate is equal to each employee's annual accrual. 1 NOTE 12 RESERVE FUNDS: Child development contractors with the California Department of Education (CDE) are allowed to maintain a reserve account from earned but unexpended child development contract funds. The funds can be expended only by direct service child development programs that are funded under contract with the CDE. In accordance with the stipulations of the Education Code, Child Care Links maintains its reserve accounts in interest - bearing funds, and all interest earned is recorded in the appropriate reserve funds. Upon termination of all child development contracts between the Agency and the CDE, reserve fund balances must be returned to the CDE. Transfers from a reserve account are considered restricted income for child development programs, but may be applied to any of the contracts that are eligible to contribute to that particular program type. The balances at June 30, 2006 in the Alternative Payment and Resource & Referral programs were $27,526 and $5,518, respectively for a total of $33,044. NOTE 13 RESTRICTION ON INTERFUND BORROWINGS: The California Department of Education prohibits interfund borrowings of any apportionments received through a State of California contract to programs funded by other sources. Child Care Links NOTES TO FINANCIAL STATEMENTS June 30, 2006 NOTE 14 CONTINGENCIES: The Agency receives state and federal funds for specific purposes that are subject to review and audit by the grantor agencies. Although such audits could generate expenditure disallowances under terms of the grants, it is believed that any reimbursements resulting from disallowance will not be material. A substantial amount of the Agency's support is received from federal, state and local governments. Loss of this support would have a significant impact on the Agency's ability to provide its program services. NOTE 15 ASSETS PURCHASED WITH GOVERNMENT FUNDS: Federal and state grantors retain a reversionary interest in assets purchased with governmental grant or contract funds. The title to such assets vests in the Agency only for the period of time during which the Agency has a contract with these entities. NOTE 16 TERMINATED PROGRAM: The Agency terminated its sponsorship of the Child and Adult Care Food Program effective July 1, 2006. 22 SUPPLEMENTARY INFORMATION Child Care Links GENERAL INFORMATION For the Fiscal Year Ended June 30, 2006 Agency Name: Address of Agency: Type of Agency: California Department of Education Project Numbers: Executive Director: Chief Financial Officer: Report Period: Schedule of Daily Hours: Child Care Links 1020 Serpentine Lane, Suite 102 Pleasanton, CA 94566 California Nonprofit Public Benefit Corporation CAPP -5003 C2AP -5002 C3AP -5002 CRRP -5002 CCIP -4001 CCIP -5002 CHST -4001 CHST -5001 CECT -5001 CIMS -5012 CICD -5001 SCHEDULE 1 01- 1144 -4F: Child Care Food Program Carol Thompson Joseph Evans Fiscal Year Ended June 30, 2006 Varies Number of Days of Operation: 246 24 Child Care Links OPERATING PROGRAMS - SCHEDULES OF FINANCIAL POSITION June 30, 2006 4 Child Care Subsidy Programs County of Other Child Child Care CDE Resource Alameda Care Subsidy Food & Referral Other General Total CDE Programs Programs Programs Programs Programs Programs Programs 2006 ASSETS Current Assets: Cash & Cash Equivalents $ 774,767 $ 577,820 $ 15,038 $ 31,283 $ 159,075 $ 26,324 $ 668,858 $ 2,253,165 Accounts Receivable Grants 257,598 218,282 19,266 33,964 1,940 6,213 537,263 Interfund 381,704 362,785 744,489 Parent Fees 5,089 27,905 32,994 Prepaid Expenses 802 65,664 66,466 Total Current Assets $ 1,037,454 $ 1,205,711 $ 34,304 $ 65,247 $ 161,015 $ 33,339 $ 1,097,307 $ 3,634,377 Fixed Assets (Net of Accumulated Depreciation) 7,093 22,867 1,000 40,172 71,132 Deposits 13,429 200 21,112 34,741 Total Assets $ 1,044,547 $ 1,242,007 $ 34,304 $ 65,247 $ 162,215 $ 33,339 $ 1,158,591 $ 3,740,250 LIABILITIES AND NET ASSETS Current Liabilities: Accounts Payable and Accrued Expenses $ 487,375 $ 1,007,075 $ 2,800 $ 15,456 $ 3,893 $ $ 194,174 $ 1,710,773 Interfund Payable 552,650 31,504 44,745 82,251 33,339 744,489 Due to Grantors 213,507 2,410 215,917 CDE Reserve 27,526 5,518 33,044 Deferred Revenue 5,046 67,167 496,802 569.015 Total Current and Total Liabilities $ 1,067,551 $ 1,220,582 $ 34,304 $ 65,247 $ 161,239 $ 33,339 $ 690,976 $ 3,273,238 Total Net Assets - Operations ($ 23,004) $ 21,425 $ 0 $ 0 $ 976 $ 0 $ 467,615 $ 467,012 Total Liabilities and Net Assets $ 1,044,547 $ 1,242,007 $ 34.304 $ 65,247 $ 162,215 $ 33,339 $ 1,158,591 $ 3,740,250 25 Child Care Links OPERATING PROGRAMS - SCHEDULES OF ACTIVITIES AND CHANGES IN NET ASSETS For the Fiscal Year Ended June 30, 2006 With Comparative Totals for 2005 Support & Revenue: State of California County of Alameda City of Livermore City of Pleasanton City of Dublin Parent Fees Other Grants Donations Interest Other Revenue Expenses: Salaries Employee Benefits Supplies Provider Payments Professional & Contract Services Travel Rent Insurance Repairs & Maintenance Telephone Printing and Duplication Postage Staff Development & Training Provider Training and Reimbursement Equipment Purchases Other Expenses Depreciation CHANGE IN NET ASSETS Changes to Net Assets: Equipment Purchases Equipment Disposals NET ASSETS, Beginning of Year NET ASSETS, End of Year Child Care Subsidy Programs 20,457 32,693 ( 4,210) ( 4,210) ( 21,834) 488,379 487,776 611,184 Total All Funds 467,012 $ County of Other Child Child Care CDE Resource Alameda Care Subsidy Food & Referral Other General Fiscal Year Fiscal Year CDE Programs Programs Programs Programs Programs Programs Programs 2006 2005 $ 6,051,559 $ $ $ 428,053 $ 285,014 $ $ $ 6,764,626 $ 7,469,026 14,101,567 124,250 14,225,817 12,53 8,229 30,000 30,000 30,000 44,600 44,600 44,600 15,000 15,000 15,000 196,102 93,145 289,247 301,773 89,376 89,376 188,033 3,361 3,361 523 8,796 19,560 103 569 192 16,133 45,353 29,535 1,400 1,524 1,341 _ 5,605 78,890 8.8,760 21,452 $ 6,257,857 $ 14,215,796 $ 91,044 $ 428,053 $ 291,188 $ 124,442 $ 187,760 $ 21,596,140 $ 20,638,171 713,240 $ 1,411,114 $ 35,962 $ 59,211 $ 141,535 $ 67,809 $ 63,583 $ 2,492,454 $ 2,364,426 268,134 729,181 14,820 23,992 59,757 26,303 20,402 1,142,589 1,034,553 22,274 70,569 12,845 1,245 17,943 6,336 2,580 133,792 163,872 5,068,864 11,233,286 335,349 1,440 16,638,939 15,896,230 18,015 316,685 2,157 484 6,536 4,217 6,406 354,500 3699620 6,776 9,196 1,015 1,301 3,054 2,730 730 24,802 28,384 91,575 292,414 5,045 1,981 30,148 6,272 10,477 437,912 431,662 11,612 26,352 147 172 450 202 38,935 39,180 6,186 18,803 398 1,058 1,936 530 446 29,357 22.504 14,625 30,693 516 614 2,054 507 1,226 50,235 56,593 6,502 14,954 5,087 1,307 577 413 28,840 24,786 11,842 21,966 3,757 1,997 1,793 1,030 276 42,661 35,862 9,328 17,740 7,826 635 9,599 7,660 2,146 54,934 107,129 11,083 11,083 7,238 2,776 17,682 20,458 2,733 6,108 5,161 1,469 14 3,993 269 60,243 77,257 69,227 54,403 54,403 118,439 $ 6,257,857 $ 14,215,796 $ 91,044 $ 428,053 $ 291,188 $ 124,442 $ 224,771 $ 21,633,151 $ 20,772,438 ( 23,004) 21,425 976 _ ($ 23,004) $ 21,425 $ 0 $ 0 $ 976 $ 26 ( 37,011) ( 37,011) ( 134,267) 20,457 20,457 32,693 ( 4,210) ( 4,210) ( 21,834) 488,379 487,776 611,184 0 $ 467,615 $ 467,012 $ 487,776 Child Care Links SCHEDULES OF EXPENDITURES BY STATE CATEGORIES ALTERNATIVE PAYMENT PROGRAMS For the Fiscal Year Ended June 30, 2006 CalWORKs CalWORKS Stage 3 Timing General Stage 2 Out LAPP -5003 C2AP -5002 C3TO -5002 1000 Classified Salaries $ 274,645 $ 221,118 $ 217,477 2300 Clerical and Other Personnel 274,645 221,118 217,477 3000 Employee Benefits 107,240 83,898 76,995 3200 Payroll Taxes 25,842 22,657 22,416 3300 Other Benefits 75,600 56,197 49,560 3600 Worker's Compensation Insurance 5,798 5,044 5,019 4000 Book and Supplies 25,215 7,809 7,593 4300 Program Supplies 19,807 3,230 3,129 4500 Other Supplies 5,408 4,579 4,464 5000 Services and Other Operating Expenses 2.083,288 1,596,690 1,553,113 5100 Contracts for Personal Services Provider Payments 2,025,041 1,552,362 1,509,476 5200 Travel and Conferences 7,872 4,158 4,074 5300 Dues and Subscriptions 3,749 194 183 5400 Insurance 4,287 3,730 3,595 5500 Utilities and Housekeeping 7,667 6,608 6,536 5600 Contracts, Rents, and Leases 33,753 29,102 28,720 5800 Other Services and Expenses 919 536 529 6000 Sites, Buildings, Books, and New Equipment 1,388 - 1,388 6400 Equipment 1,388 - 1,388 TOTAL EXPENDITURES $ 2,491,776 $ 1,909,515 $ 1,856,566 Note: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under these contracts to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. 27 Child Care Links SCHEDULES OF EXPENDITURES BY STATE CATEGORIES RESOURCE AND REFERRAL PROGRAMS For the Fiscal Year Ended June 30, 2006 Exempt Provider CCDBG CCDBG Resource & Outreach and Health & Instructional Infant/ Continuing Total CDE Referral Training Safety Materials Toddler Special Needs Resource & CRRP -5002 CECT -5001 CHST -5001 CIMS -5012 CCIP -4001 CICD -5001 Referral 1000 Classified Salaries $ 100,119 $ 34,109 $ 0 $ 0 $ 6,363 $ 944 $ 141,535 2300 Clerical and Other Personnel 100,119 34,109 - - 6,363 944 141,535 3000 Employee Benefits 43,078 13,487 - - 2,540 651 59,756 3200 Payroll Taxes 11,088 3,258 - - 731 106 15,183 3300 Other Benefits 29,545 9,655 - - 1,673 530 41,403 3600 Worker's Compensation Insurance 2,445 574 - - 136 15 3,170 4000 Book and Supplies 11,724 2,113 36 418 6,753 - 21,044 4300 Program Supplies 7,987 2,113 36 418 6,753 - 17,307 4500 Other Supplies 3,737 - - - - - 3,737 5000 Services and Other Operating Expenses 44,168 7,503 3,222 13,615 345 68,937 5100 Contracts for Personal Services Provider Payments 5,312 440 - - 776 8 6,536 5200 Travel and Conferences 6,695 1,592 - - 3,206 335 11,828 5300 Dues and Subscriptions 3,182 - - - - - 3,182 5400 Insurance 312 84 6 - 48 - 534 5500 Utilities and Housekeeping 3,383 320 32 - 254 - 3,989 5600 Contracts, Rents, and Leases 24,210 4,463 204 - 1,271 - 30,148 5800 Other Services and Expenses 1,074 604 2,980 - 8,060 2 12,720 6000 Sites Buildings, Books, and New Equipment - - - - - - - 6400 Equipment - - - - - - - TOTAL EXPENDITURES $ 1991,089 $ 57,212 $ 3,258 $ 418 $ 29,271 $ 1,940 $ 291,272 Note: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under these contracts to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. 28 Child Care Links COMBINING SCHEDULE OF ADMINISTRATIVE COSTS CDE PROGRAMS For the Fiscal Year Ended June 30, 2006 SCHEDULE 6 Exempt CalWORKs Care Total CDE General Ca1WORKs Stage 3 Outreach & Admin- Program Stage 2 Timing Out Training istrative CAPP -5003 C2AP -5002 C3AP -5002 CECT -5001 Costs Salaries $ 160,833 $ 109,414 $ 98,575 $ -0- $ 368,822 Employee Benefits 60,827 38,583 31,722 131,132 Books & Supplies 5,407 4,579 4,464 366 14,816 Services & Other Operating Expenses 27,491 23,454 22,941 73,886 Total Administrative Costs $ 254,558 $ 176,030 $ 157,702 $ 366 $ 588,656 29 1 7 n 0 I I fl n r SCHEDULE 7 AUDITED FINAL FISCAL REPORT for Alternative Payment or Family Child Care Home Programs Agency Name Child Care Links Vendor No. B388 Fiscal Year End: June 30, 2006 Contract No. CAPP 5003 Independent Auditor's Name: Damore, Hamric & Schneider, Inc., CPAs 1000 Certificated Salaries 402 Column A Column B Column C SECTION I - REVENUE EDP 274,646 274,646 3000 Em lovee Benefits NO. CUMULATIVE FISCAL AUDIT ADJUSTMENT CUMULATIVE FISCAL 4000 Books and Supplies 408 YEAR PER AGENCY INCREASE OR (DECREASE) YEAR PER AUDIT RESTRICTED PROGRAM INCOME 412 1 64,950 64,950 Child Care Food/National School Lunch Program 302 $0 $0 $0 Restricted income for operating costs 306 1,388 0 Cal Learn Program 308 0 Maintenance of Effort 339 0 Other: Return check charges &: uncashed checks 312 0 0 SUBTOTAL 311 0 0 0 TRANSFER FROM RESERVE FUND 310 0 FAMILY FEES FOR CERTIFIED CHILDREN 329 63,379 63,379 INTEREST EARNED ON CHILD DEVELOPMENT 490 $2.491,776 $0 $2,491,776 CONTRACT PAYMENTS 349 1 3,387 $0 3,387 NON - RESTRICTED INCOME 16Q 246 246 Parent fees for noncertified children 356 0 Other: 362 1400 1,400 TOTAL REVENUE 390 $68,166 $0 $68,166 SECTION II - EXPENSES REIMBURSABLE EXPENSES Direct Pavments to Providers 401 $2,018 -338 $0 $2,018,338 1000 Certificated Salaries 402 0 2000 Classified Salaries 404 274,646 274,646 3000 Em lovee Benefits 406 107,240 107,240 4000 Books and Supplies 408 25,214 25,214 5000 Services and Other Operating Expenses 412 1 64,950 64,950 6100/6200 Other Approved Capital Outlay 413 0 6400 New Equipment (program—related 414 1,388 1,388 6500 E ui ment Replacement rro ram - related) 416 0 Depreciation or Use Allowance 439 0 Start-Up Expenses (service level exemption) 447 0 Indirect Costs -- Rate: 0.00% 459 0 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlav 47Q 0 Other: 489 0 TOTAL EXPENSES 490 $2.491,776 $0 $2,491,776 TOTAL ADMINISTRATIVE COST (- 1.dzd.1, ) 690 $254,558 $0 $254.558 DAYS OF OPERATION 16Q 246 246 k- um1vitr4 i J - II necessary, attach additional sheets) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. ALID 9500 -AP Pagel oft (5/2002) 30 u �II r, j I I I u n n F1 n 0 u SCHEDULE8 AUDITED FINAL FISCAL REPORT for Alternative Payment or Family Child Care Home Programs Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30, 2006 Contract No. C2AP 5002 Independent Auditor's Name: Damore- Hamric & Schneider, Inc., CPAs 1000 Certificated Salaries 402 Column A Column B Column C SECTION I - REVENUE EDP 221,118 221,118 3000 Employee Benefits NO. CUMULATIVE FISCAL AUDIT ADJUSTMENT CUMULATIVE FISCAL 4000 Books and Supplies 408 YEAR PER AGENCY INCREASE OR (DECREASE) YEAR PER AUDIT RESTRICTED PROGRAM INCOME 412 49,982 49,982 Child Care Food/National School Lunch Program 302 1 $0 $0 $0 Restricted income for operating costs 306 0 0 Cal Learn Program 308 0 Maintenance of Effort 339 0 Other: Return check charges & uncashed checks 312 0 0 SUBTOTAL 311 0 0 0 TRANSFER FROM RESERVE FUND 310 0 FAMILY FEES FOR CERTIFIED CHILDREN 329 50,812 50,812 INTEREST EARNED ON CHILD DEVELOPMENT 490 $1,909,515 $0 $1909.515 CONTRACT PAYMENTS 349 1 2,732 $0 1732 NON - RESTRICTED INCOME 161) 246 246 Parent fees for noncertified children 356 0 Other: 362 0 TOTAL REVENUE 390 $53,544 $0 $53,544 SECTION 11 - F.XPFNRFC REIMBURSABLE EXPENSES Direct Pavments to Providers 401 $1.546,707 $0 $1,546,707 1000 Certificated Salaries 402 0 2000 Classified Salaries 404 221,118 221,118 3000 Employee Benefits 406 83.899 83,899 4000 Books and Supplies 408 7,809 7,809 5000 Services and Other Operating Expenses 412 49,982 49,982 6100/6200 Other Approved Capital Outlay 413 0 6400 New Equipment ro ram - related 414 0 0 6500 E ui ment Replacement ro •am- related 416 0 Depreciation or Use Allowance 439 0 Start-Up Expenses (service level exemption) 447 0 Indirect Costs -- Rate: 0.00% 459 0 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 479 0 Other: 481) 0 TOTAL EXPENSES 490 $1,909,515 $0 $1909.515 TOTAL ADMINISTRATIVE COST (Ncwdedaim, ) 690 $176,030 $0 $176-030 DAYS OF OPERATION 161) 246 246 � Urvuvtnty 13 - n necessary, arracn aaamonal sneers) to explam mtormatlon contamea In tms report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9500 -AP Page ] of 1 (5/2002) 31 �L� J u I IL I i j SCHEDULE 9 AUDITED FINAL FISCAL REPORT for Alternative Payment or Family Child Care Home Programs Agency Name: Child Care Links Vendor No. 13388 Fiscal Year End: June 30, 2006 Contract No. C3AP 5002 Independent Auditor's Name: Damore, Hamric & Schneider, Inc.. CPAs SECTION I - REVENUE EDP NO. Column A Column B Column C CUMULATIVE FISCAL YEAR PER AGENCY AUDIT ADJUSTMENT INCREASE OR (DECREASE) CUMULATIVE FISCAL YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care Food/National School Lunch Program 302 $0 $0 $0 Restricted income for operating costs 306 76.995 0 Cal Learn Program 308 7.593 0 Maintenance of Effort 339 1 49.295 0 Other" Return check charges & uncashed checks 312 0 0 SUBTOTAL 311 0 0 0 TRANSFER FROM RESERVE FUND 310 0 FAMILY FEES FOR CERTIFIED CHILDREN 329 81,911 81,911 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 349 2,677 2,677 NON - RESTRICTED INCOME Parent fees for noncertified children 356 0 0 Other: 362 1 0 TOTAL REVENUE 390 $84.588 $0 $84,588 SECTION 11 - F.XPF.NSF,S REIMBURSABLE EXPENSES Direct Pavnientsto Providers 401 $1,503,819 $0 $1,503.819 1000 Certificated Salaries 402 0 2000 Classified Salaries 404 217.476 217,476 3000 Employee Benefits 406 76.995 76.995 4000 Books and Supplies 408 7.593 7.593 5000 Services and Other Operating Expenses 412 1 49.295 49.295 6100/6200 Other Approved Capital Outlay 413 0 6400 New Equipment (program-related) 414 1,388 1388 6500 E ui ment Replacement ro ram - related) 416 0 Depreciation or Use Allowance 439 0 Start-Up Expenses (service level exemption) 447 0 Indirect Costs -- Rate: 0.00% 459 0 0 6100 -6500 Nonreimbursable capital outlay 479 1 0 Other: 489 0 TOTAL EXPENSES a90 $1,856,566 $0 $1,856,566 TOTAL ADMINISTRATIVE COST —weamm,e) 690 $157,702 $0 $157,702 DAYS OF OPERATION 169 246 246 wrviivimN t - It necessary, auacn aaamonai sneet(s) to explam mrormation contamea in tms report We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9500 -AP Page 1 of 1 (5/2002) 32 fl 1 SCHEDULE 10 AUDITED FINAL RESERVE ACCOUNT CASH ACTIVITY REPORT ALTERNATE PAYMENT PROGRAMS Agency Name: Child Care Links Fiscal Year End: June 30, 2006 Vendor No. B388 Federally Insured Bank Name: Valley Communiri' Bank Independent Auditor's Name: Damore, Hamric & Schneider, Inc., CPAs ALTERNATIVE PAYMENT RESERVE ACCOUNT COLUMN A COLUMN B COLUMN C PER AGENCY'S ACCOUNTING LEDGER AUDIT ADJUSTMENT INCREASE OR (DECREASE) PER AUDIT BEGINNING CASH BANK BALANCE - Last Fiscal Year's Ending Cash Bank Balance (Not from CDFS 9530) 1 $27,246 1 $0 $27,246 PLUS CASH DEPOSITED TO RESERVE ACCOUNT FROM CONTRACT (S) - During Fiscal Year Being Audited: Contract No. 0 Contract No. 0 Contract No 0 Contract No. 0 Contract No 0 Contract No 0 Contract No 0 Contract No. 0 Contract No. 0 Contract No. 0 Total Transferreu to Reserve Account 0 0 0 SUBTOTAL 27,246 0 27,246 PL17S INTEREST DEPOSITED TO RESERVE ACCOUNT - During Fiscal Year Being Audited: 280 280 LESS CASH WITHDRAWN FROM RESERVE ACCOUNT FOR CONTRACT(S) - During Fiscal Year Being Audited: Contract No. 0 Contract No 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No. 0 Total Transferred from Reserve Account 0 0 0 ENDING CASH BANK BALANCE - Fiscal Year Being Audited $27,526 1 $0 1 $27,526 UUMly hN I - It necessary, attach additional sheet(s) to explain information contained in this report: AUD 9530 -A (AP) Page I of 1 (4/2003) 33 SCHEDULE 11 AUDITED FINAL FISCAL REPORT for Resource and Referral Programs Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30. 2006 Contract No. CRRP 5002 Independent Auditor's Name: Damore, Hamric & Schneider, Inc., CPAs 2000 Classified Salaries 404 Column A Column B Column C SECTION I - REVENUE EDP NO. CUMULATIVE FISCAL AUDIT ADJUSTMENT CUMULATIVE FISCAL 4000 Books and Supplies 408 YEAR PER AGENCY INCREASE OR (DECREASE) YEAR PER AUDIT RESTRICTED PROGRAM INCOME 412 44,168 44,168 Restricted income for operating costs 308 1 $0 $0 $0 Maintenance of Effort 339 0 0 Other (Specify): Library Fees 312 0 0 SUBTOTAL 311 0 0 0 TRANSFER FROM RESERVE FUND 310 0 0 INTEREST EARNED ON CHILD DEVELOPMENT 479 0 CONTRACT PAYMENTS 340 271 271 NON - RESTRICTED INCOME 490 $199.089 $0 0 1 5,605 5,605 Other (Specify): Child Care Project 362 TOTAL REVENUE 1 390 1 $5,876 $0 $5,876 SECTION 11 - EXPENSES REIMBURSABLE EXPENSES 1000 Certificated Salaries 402 $0 $0 $0 2000 Classified Salaries 404 100,119 100,119 3000 Em lovee Benefits 406 43,078 43,078 4000 Books and Supplies 408 11,724 11,724 5000 Services and Other Operating Expenses 412 44,168 44,168 6100/6200 Other Approved Ca ital Outlay 413 0 6400 New Equipment ro am- related) 414 0 0 6500 E ui ment Replacement (program-related) 416 0 Depreciation or Use Allowance 430 0 Indirect Costs -- Rate: 0.00% 459 0 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 479 0 Other (Specify): 489 0 TOTAL EXPENSES 490 $199.089 $0 $199,089 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 2507 Page 1 of 1 (5/2002) 34 SCHEDULE 12 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One - Time -Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30. 2006 Contract No. CCIP 4001 Independent Auditor's Name: Damore, Hamric & Schneider. Inc., CPAs SECTION I - REVENUE COLUMN A COLUMN B COLUMN C CUMULATIVE FISCAL YEAR PER AGENCY AUDIT ADJUSTMENT INCREASE OR (DECREASE) CUMULATIVE FISCAL YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care Food/National School Lunch Program $0 $0 $0 Cal Learn Program 4000 Books and Supplies 6,753 0 Restricted income for operating costs 5000 Services and Other Operating Expenses 13,615 0 Maintenance of Effort 6100/6200 Other Approved Capital Outlav 0 Others eci ): 6400 New Equipment ro an:- related) 0 Subtotal Restricted Program Income 0 0 0 FAMILY FEES FOR CERTIFIED CHILDREN Depreciation or Use Allowance 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 83 83 NON - RESTRICTED INCOME Parent fees for noncertified children Indirect Costs -- Rate: 0.00% 0 0 Others eci ,): NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 Subtotal Revenue for Current Fiscal Year 83 0 83 Revenue Earned in Prior Years 0 29.271 0 TOTAL REVENUE $83 $0 $83 SECTION II - EXPENDITURES REIMBURSABLE $0 $0 $0 1000 Certificated Salaries 2000 Classified Salaries 6,363 6,363 3000 Employee Benefits 2.540 2,540 4000 Books and Supplies 6,753 6,753 5000 Services and Other Operating Expenses 13,615 13,615 6100/6200 Other Approved Capital Outlav 0 6400 New Equipment ro an:- related) 0 6500 E ui ment Replacement (program-related) 0 Depreciation or Use Allowance 0 Start-Up Expenses (service level exemption) 0 Indirect Costs -- Rate: 0.00% 0 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 0 Other nonreimbursable expenses (spec fi, ): 0 0 0 Subtotal Expenses for Current Fiscal Year 29.271 0 29.271 Expenses Incurred in Prior Years 0 0 TOTAL EXPENSES $29,271 $0 $29,271 TOTAL ADMINISTRATIVE COST (m 1u&d,n9ccz;,,,11,b,,,) $0 $0 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9529 Page 1 of 1 (Rev 4/2003) wt SCHEDULE 13 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One - Time -Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30, 2006 Contract No. CCIP 5002 Independent Auditor's Name: Damore. Hamric & Schneider, Inc., CPAs SECTION I - REVENUE COLUMN A COLUMN B COLUMN C CUMULATIVE FISCAL YEAR PER AGENCY AUDIT ADJUSTMENT INCREASE OR (DECREASE) CUMULATIVE FISCAL YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care Food/National School Lunch Program $0 $0 $0 Cal Learn Program 4000 Books and Supplies 0 0 Restricted income for operating costs 5000 Services and Other Operating Expenses 0 0 Maintenance of Effort 6100/6200 Other Approved Capital Outlay 0 Other (specify): 6400 New Equipment roam- related) 0 Subtotal Restricted Program Income 0 0 0 FAMILY FEES FOR CERTIFIED CHILDREN Depreciation or Use Allowance 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 0 0 NON - RESTRICTED INCOME Parent fees for noncertified children Indirect Costs -- Rate: 0.00% 0 0 Other (s eei ): NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 Subtotal Revenue for Current Fiscal Year 0 0 0 Revenue Earned in Prior Years 0 0 0 TOTAL REVENUE $0 $0 $0 SECTION 11 - FXPFN nITI JRFR REIMBURSABLE $0 $0 $0 1000 Certificated Salaries 2000 Classified Salaries 0 0 3000 Employee Benefits 0 0 4000 Books and Supplies 0 0 5000 Services and Other Operating Expenses 0 0 6100/6200 Other Approved Capital Outlay 0 6400 New Equipment roam- related) 0 6500 E ui ment Replacement (pro grant-related) 0 Depreciation or Use Allowance 0 Start-Up Expenses (service level exemption) 0 Indirect Costs -- Rate: 0.00% 0 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 0 Other nonreimbursable expenses (sped ): 0 0 0 Subtotal Expenses for Current Fiscal Year 0 0 0 Expenses Incurred in Prior Years 0 0 TOTAL EXPENSES $0 $0 $0 TOTAL ADMINISTRATIVE COST =1,dedmaeesoa11 ab—) $0 $0 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: Note: No funding was received, and no expenditures were incurred prior to June 30, 2006. However, the Agency expects to earn the full amount of the contract in FY'07. AUD 9529 Page 1 of 1 (Rev 4/2003) 4 SCHEDULE 14 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One - Time -Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30, 2006 Contract No. CHST 4001 Independent Auditor's Name: Damore, Hamric & Schneider. Inc., CPAs SECTION I - REVENUE COLUMN A COLUMN B COLUMN C CUMULATIVE FISCAL YEAR PER AGENCY AUDIT ADJUSTMENT INCREASE OR (DECREASE) CUMULATIVE FISCAL YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care Food /National School Lunch Program $0 $0 $0 Cal Learn Program 4000 Books and Supplies 36 0 Restricted income for operating costs 5000 Services and Other Operating Expenses 3.222 0 Maintenance of Effort 6100 /6200 Other Approved Capital Outlay 0 Others eci ): 6400 New Equipment ro gram- related) 0 Subtotal Restricted Program Income 0 0 0 FAMILY FEES FOR CERTIFIED CHILDREN Depreciation or Use Allowance 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 10 10 NON - RESTRICTED INCOME Parent fees for noncertified children Indirect Costs -- Rate: 0.00% 0 0 Others eci ): NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 Subtotal Revenue for Current Fiscal Year 10 0 10 Revenue Earned in Prior Years Subtotal Expenses for Current Fiscal Year 3.258 0 TOTAL REVENUE $10 $0 $10 SECTION 11 - FXPFND1TV1RFC REIMBURSABLE $0 $0 $0 1000 Certificated Salaries 2000 Classified Salaries 0 0 3000 Employee Benefits 0 0 4000 Books and Supplies 36 36 5000 Services and Other Operating Expenses 3.222 3.222 6100 /6200 Other Approved Capital Outlay 0 6400 New Equipment ro gram- related) 0 6500 E ui ment Replacement ro am- related) 0 Depreciation or Use Allowance 0 Start-Up Expenses ( service level exemption) 0 Indirect Costs -- Rate: 0.00% 0 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 0 Other nonreimbursable expenses (specifi, ): 0 0 0 Subtotal Expenses for Current Fiscal Year 3.258 0 3.258 Expenses Incurred in Prior Years 0 0 TOTAL EXPENSES $3,258 $0 $3,258 TOTAL ADMINISTRATIVE COST ism ded.— nonnab —) $0 $0 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9529 Page 1 of 1 (Rev 4/2003) 37 SCHEDULE 15 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One - Time -Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30, 2006 Contract No. CHST 5001 Independent Auditor's Name: Damore. Hamric & Schneider. Inc., CPAs SECTION I - REVENUE COLUMN A COLUMN B COLUMN C CUMULATIVE FISCAL YEAR PER AGENCY AUDIT ADJUSTMENT INCREASE OR (DECREASE) CUMULATIVE FISCAL YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care Food/National School Lunch Program $0 $0 $0 Cal Learn Program 4000 Books and Supplies 0 0 Restricted income for operating costs 5000 Services and Other Operating Expenses 0 0 Maintenance of Effort 6100/6200 Other Approved Capital Outlay 0 Other (s eci ,): 6400 New Equipment ro ram- related) 0 Subtotal Restricted Program Income 0 0 0 FAMILY FEES FOR CERTIFIED CHILDREN Depreciation or Use Allowance 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 0 0 NON - RESTRICTED INCOME Parent fees for noncertified children Indirect Costs -- Rate: 0.00% 0 0 Other (specify): NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 Subtotal Revenue for Current Fiscal Year 0 0 0 Revenue Earned in Prior Years Subtotal Expenses for Current Fiscal Year 0 0 TOTAL REVENUE $0 $0 $0 SECTION II - EXPENDITURES REIMBURSABLE $0 $0 $0 1000 Certificated Salaries 2000 Classified Salaries 0 0 3000 Employee Benefits 0 0 4000 Books and Supplies 0 0 5000 Services and Other Operating Expenses 0 0 6100/6200 Other Approved Capital Outlay 0 6400 New Equipment ro ram- related) 0 6500 E ui ment Replacement (program-related) 0 Depreciation or Use Allowance 0 Start-Up Expenses service level exemption) 0 Indirect Costs -- Rate: 0.00% 0 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 0 Other nonreimbursable expenses (specify): 0 0 0 Subtotal Expenses for Current Fiscal Year 0 0 0 Expenses Incurred in Prior Years 0 0 TOTAL EXPENSES $0 $0 $0 TOTAL ADMINISTRATIVE COST —laded m.r t; 11,1x0 $0 $0 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: Note: No funding was received, and no expenditures were incurred prior to June 30, 2006. However, the Agency expects to earn the full amount ofthe contract in FY'07. AUD 9529 Page 1 of 1 (Rev 4/2003) 38 SCHEDULE 16 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One - Time -Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30, 2006 Contract No. CECT 5001 Independent Auditor's Name: Damore_ Hamric & Schneider. Inc., CPAs SECTION I - REVENUE COLUMN A COLUMN B COLUMN C CUMULATIVE FISCAL YEAR PER AGENCY AUDIT ADJUSTMENT INCREASE OR (DECREASE) CUMULATIVE FISCAL YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care Food/National School Lunch Program $0 $0 $0 Cal Learn Program 4000 Books and Supplies 0 0 Restricted income for operating costs 5000 Services and Other Operating Expenses 9,616 0 Maintenance of Effort 6100/6200 Other Approved Capital Outlay 0 Other (rs eci j: 6400 New Equipment ro ram - related) 0 Subtotal Restricted Program Income 0 0 0 FAMILY FEES FOR CERTIFIED CHILDREN Depreciation or Use Allowance 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 205 205 NON - RESTRICTED INCOME Parent fees for noncertified children Indirect Costs -- Rate: 0.00% 0 0 Other (s eci ,): NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 Subtotal Revenue for Current Fiscal Year 205 0 205 Revenue Earned in Prior Years 0 57,212 0 TOTAL REVENUE $205 $0 $205 SECTION 11 - F,XPENDITURFS REIMBURSABLE $0 $0 $0 1000 Certificated Salaries 2000 Classified Salaries 34,109 34,109 3000 Em lovee Benefits 13,487 13,487 4000 Books and Supplies 0 0 5000 Services and Other Operating Expenses 9,616 9,616 6100/6200 Other Approved Capital Outlay 0 6400 New Equipment ro ram - related) 0 6500 E ui ment Replacement (program-related) 0 Depreciation or Use Allowance 0 Start-Up Expenses (service level exemption) 0 Indirect Costs -- Rate: 0.00% 0 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 0 Other nonreimbursable expenses (spec fi> ): 0 0 0 Subtotal Expenses for Current Fiscal Year 57,212 0 57,212 Expenses Incurred in Prior Years 0 0 TOTAL EXPENSES $57.212 $0 $57,212 TOTAL ADMINISTRATIVE COST (i,,md dm.w on1faNw) $366 $366 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9529 Page 1 of 1 (Rev 4/2003) 39 SCHEDULE 17 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One - Time -Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30, 2006 Contract No. CIMS 5012 Independent Auditor's Name: Damore. Hamric & Schneider.. Inc.. CPAs SECTION I - REVENUE COLUMN A COLUMN B COLUMN C CUMULATIVE FISCAL YEAR PER AGENCY AUDIT ADJUSTMENT INCREASE OR (DECREASE) CUMULATIVE FISCAL YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care Food /National School Lunch Program $0 $0 $0 Cal Learn Program 4000 Books and Supplies 418 0 Restricted income for operating costs 5000 Services and Other Operating Expenses 0 0 Maintenance of Effort 6100/6200 Other Approved Capital Outlay 0 Other (specify): 6400 New Equipment ro am- related) 0 Subtotal Restricted Program Income 0 0 0 FAMILY FEES FOR CERTIFIED CHILDREN Depreciation or Use Allowance 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 0 0 NON - RESTRICTED INCOME Parent fees for noncertified children Indirect Costs -- Rate: 0 Otherls eci . NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 Subtotal Revenue for Current Fiscal Year 0 0 0 Revenue Earned in Prior Years Subtotal Expenses for Current Fiscal Year 418 0 TOTAL REVENUIE1 $0 I $0 $0 SECTION II - EXPENDITT TRF.0 REIMBURSABLE $0 $0 $0 1000 Certificated Salaries 2000 Classified Salaries 0 3000 Employee Benefits 0 4000 Books and Supplies 418 418 5000 Services and Other Operating Expenses 0 0 6100/6200 Other Approved Capital Outlay 0 6400 New Equipment ro am- related) 0 6500 E ui ment Replacement (program-related) 0 Depreciation or Use Allowance 0 Start-Up Expenses (service level exemption) 0 Indirect Costs -- Rate: 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 0 Other nonreimbursable expenses (specfi' ): 0 0 0 Subtotal Expenses for Current Fiscal Year 418 0 418 Expenses Incurred in Prior Years 0 TOTAL EXPENSES $418 $0 $418 TOTAL ADMINISTRATIVE COST (- auaeaNSe, 11ab. -) $0 $0 COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9529 Page 1 of I (Rev 4/2003) I ' SCHEDULE 18 AUDITED FINAL REVENUE AND EXPENDITURE REPORT for One - Time -Only Contracts Agency Name: Child Care Links Vendor No. B388 Fiscal Year End: June 30, 2006 Contract No. CICD 5001 Independent Auditor's Name: Damore, Hamitic & Schneider, Inc., CPAs SECTION I - REVENUE COLUMN A COLUMN B COLUMN C CUMULATIVE FISCAL YEAR PER AGENCY AUDIT ADJUSTMENT INCREASE OR (DECREASE) CUMULATIVE FISCAL YEAR PER AUDIT RESTRICTED PROGRAM INCOME Child Care Food/National School Lunch Program $0 $0 $0 Cal Learn Program 4000 Books and Supplies 0 0 Restricted income for operating costs 5000 Services and Other Operating Expenses 344 0 Maintenance of Effort 6100/6200 Other Approved Capital Outlay 0 Other (specify): 6400 New Equipment ro 'am- related) 0 Subtotal Restricted Program Income 0 0 0 FAMILY FEES FOR CERTIFIED CHILDREN Depreciation or Use Allowance 0 INTEREST EARNED ON CHILD DEVELOPMENT CONTRACT PAYMENTS 0 0 NON - RESTRICTED INCOME Parent fees for noncertified children Indirect Costs -- Rate: 0.00% 0 0 Other (specify): NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 Subtotal Revenue for Current Fiscal Year 0 1 0 1 0 Revenue Earned in Prior Years 0 1 1 0 TOTAL REVENUE $0 I $0 1 $0 SECTION fI - F.XPFNDITITRF.S REIMBURSABLE $0 $0 $0 1000 Certificated Salaries 2000 Classified Salaries 944 944 3000 Employee Benefits 652 652 4000 Books and Supplies 0 0 5000 Services and Other Operating Expenses 344 344 6100/6200 Other Approved Capital Outlay 0 6400 New Equipment ro 'am- related) 0 6500 E ui ment Replacement (program-related) 0 Depreciation or Use Allowance 0 Start-Up Expenses (service level exemption) 0 Indirect Costs -- Rate: 0.00% 0 0 NONREIMBURSABLE EXPENSES 6100 -6500 Nonreimbursable capital outlay 0 0 0 Other nonreimbursable expenses (specfi' ): 0 0 0 Subtotal Expenses for Current Fiscal Year 1,940 0 1,940 Expenses Incurred in Prior Years 0 0 TOTAL EXPENSES $1,940 $0 $1,940 TOTAL ADMINISTRATIVE COST (=I d di,w,twn11aN—) $0 $0 COMMENTS - If necessary, attach additional sheetts) to explain information contained in this report: We have examined the claims filed for reimbursement and the original supporting records covering the transactions under this contract to an extent considered necessary to assure ourselves that the amounts claimed by the Agency were proper. AUD 9529 Page I of 1 (Rev 4/2003) 41 n 0 n n 0 I I n C L r SCHEDULE 19 AUDITED FINAL RESERVE ACCOUNT CASH ACTIVITY REPORT RESOURCE AND REFERRAL PROGRAMS Agency Name: Child Care Links Fiscal Year End: June 30, 2006 Vendor No. B388 Federally Insured Bank Name: Valley Community Bank Independent Auditor's Name: Damore, Hamric & Schneider, Inc., CPAs RESOURCE AND REFERRAL RESERVE ACCOUNT COLUMN A COLUMN B COLUMN C PER AGENCY'S ACCOUNTING LEDGER AUDIT ADJUSTMENT INCREASE OR (DECREASE) PER AUDIT BEGINNING CASH BANK BALANCE - Last Fiscal Year's Ending Cash Bank Balance Not from CDFS 9530 $5,478 $0 $5,478 PLUS CASH DEPOSITED TO RESERVE ACCOUNT FROM CONTRACT(S) - During Fiscal Year Being Audited: Contract No. 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No. 0 Contract No 0 Contract No. 0 Contract No. 0 Contract No 0 Contract No 0 Total Transferred to Reserve Account 0 0 0 SUBTOTAL 5,478 0 5.478 PLUS INTEREST DEPOSITED TO RESERVE ACCOUNT - During Fiscal Year Being Audited: 40 40 LESS CASH WITHDRAWN FROM RESERVE ACCOUNT FOR CONTRACT (S) - During Fiscal Year Being Audited: Contract No. 0 0 Contract No 0 0 Contract No. 0 Contract No 0 Contract No 0 Contract No. 0 Contract No. 0 Contract No 0 Contract No 0 Contract No 0 Total Transferred from Reserve Account 0 0 0 ENDING CASH BANK BALANCE - Fiscal Year Being Audited $5.518 1 SO 1 $5.518 ICOMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report: J J 1 42 Child Care Links SCHEDULE OF EQUIPMENT EXPENDITURES UTILIZING CONTRACT FUNDS For the Fiscal Year Ended June 30, 2006 Expenditures Under $7,500 Unit Cost Cost Item $ 1,388 Head Start OnSite AED 1,388 Head Start OnSite AED $ 2,776 Total 43 SCHEDULE 20 Expenditures Over $7,500 Unit Cost With CDD Approval (none in FYE 6/30/06) Child Care Links SCHEDULE 21 SCHEDULE OF REPAIR AND RENOVATION EXPENDITURES UTILIZING CONTRACT FUNDS For the Fiscal Year Ended June 30, 2006 Expenditures Under $10,000 Unit Cost Cost Item (none in FYE 6/30/06) .. Expenditures Over $10,000 Unit Cost With CDD Approval Cost Item (none in FYE 6/30/06) CHILD AND ADULT CARE FOOD PROGRAM Child Care Links CHILD AND ADULT CARE FOOD PROGRAM - DAY CARE HOMES AGREEMENT NUMBER: 01- 1144 -4F SUMMARY OF APPROVED SITES For the Period July 1, 2005 to June 30, 2006 i, Total PERIOD Tier I Tier II High Tier 11 Low Tier II Mixed Sites July 2005 25 77 11 113 August 2005 26 78 11 115 September 2005 30 73 8 111 October 2005 20 69 9 98 November 2005 19 69 9 97 December 2005 21 68 10 99 January 2006 18 64 9 91 February 2006 20 64 10 94 March 2006 18 62 8 88 April 2006 5 49 7 61 May 2006 4 39 6 49 June 2006 4 31 6 41 210 743 104 1,057 i, Child Care Links CHILD AND ADULT CARE FOOD PROGRAM - DAY CARE HOMES AGREEMENT NUMBER: 01- 1144 -4F SCHEDULE OF REPORTED, ADJUSTED, AND ALLOWED MEALS AND SITES For the Period July 1, 2005 to June 30, 2006 July 2005 September 2005 Federal Tier I Meal Type Reported Adjusted Breakfast 1,178 375 Lunch 2,133 881 Supper 1,279 470 Supplement 2,637 886 August 2005 3,206 923 8,188 Tier I Meal Type Reported Adjusted Breakfast 1,795 120 Lunch 2,961 385 Supper 1,705 275 Supplement 3,705 442 September 2005 Federal State Meal Allowed Reimbursement Tier I Meal Tvpe Reported Adjusted Breakfast 1,748 987 Lunch 2,270 826 Supper 1,483 275 Supplement 3,206 923 47 Tier 11 High Allowed Reported Adjusted 1,553 344 80 3,014 434 95 1,749 140 15 3,523 581 96 Tier II High Allowed Reported Adjusted 1,915 528 23 3,346 537 17 1,980 147 17 4,147 789 67 Tier II High Allowed Reported Adjusted 2,735 437 0 3,096 430 0 1,758 241 0 4,129 694 0 Allowed Reported Adjusted 424 5,328 1,023 529 7,126 1,388 155 1,676 218 677 7,944 1,689 Total (Not including Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: Allowed Reported 551 7,298 554 9,386 164 2,220 856 10,762 Total (Not inch Tier II Low Adjusted 835 818 398 1,265 iding Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: Allowed Reported 437 6,303 430 6,274 241 2,254 694 8,899 Total (Not inch Tier II Low Adjusted _ 217 203 222 377 iding Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: Allowed Federal State Meal Allowed Reimbursement Reimbursement 6,351 $ 4,573 $ 883 8,514 16,991 1,278 1,894 5,967 9,633 3,977 2,618 28,733 2,161 8,188 2,775 $ 2,618 $ 39,696 $ 2,161 Allowed Federal Reimbursement State Meal Reimbursement 8,133 $ 5,786 $ 1,123 10,204 19,685 1,495 2,618 7,291 12,027 4,826 1 34.287 2,618 8,653 3,302 $ 46,242 $ 2,618 Allowed Federal Reimbursement State Meal Reimbursement 6,520 $ 5,905 $ 1,027 6,477 14,554 1,060 2,476 6,840 9,276 41282 29,047 2,087 6,790 2.534 $ 38,371 $ 2.087 Child Care Links CHILD AND ADULT CARE FOOD PROGRAM - DAY CARE HOMES AGREEMENT NUMBER: 01-1144-417 SCHEDULE OF REPORTED, ADJUSTED, AND ALLOWED MEALS AND SITES For the Period July 1, 2005 to June 30, 2006 October 2005 Tier I Tier Il High Meal Type Reported Adjusted Allowed Reported Adjusted Breakfast 2,074 0 2,074 413 20 Lunch 2,053 28 2,081 406 42 Supper 1,466 48 1,514 201 77 Supplement 3,168 64 3,232 693 145 Allowed Reported Adjusted 433 6,007 568 448 6,042 371 278 2,067 190 838 8,473 1,068 Total (Not including Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: November 2005 Tier I State Meal Reimbursement 6,223 Tier 11 High Reported Adjusted Allowed Reported Tier I 1,959 249 Tier II High 469 12 Tier II Low Meal Type Reported Adjusted Allowed Reported Adjusted Allowed Reported Adjusted Breakfast 1,934 0 1,934 425 0 425 5,906 317 Lunch 1,876 23 1,899 420 42 462 6,164 323 Supper 1,209 46 1,255 175 76 251 2,116 75 Supplement 2,963 63 3,026 675 110 785 8,631 439 December 2005 Meal Tvpe Breakfast Lunch Supper Supplement 48 Total (Not including Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: Allowed Reported 481 5,377 558 6,163 263 2,299 853 8,074 Total (Not inch Tier 11 Low Adjusted _ 224 97 118 416 iding Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: Tier I State Meal Reimbursement 6,223 Tier 11 High Reported Adjusted Allowed Reported Adjusted 1,959 249 2,208 469 12 1,983 324 2,307 498 60 1,303 166 1,469 184 79 3,113 411 3,524 734 119 48 Total (Not including Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: Allowed Reported 481 5,377 558 6,163 263 2,299 853 8,074 Total (Not inch Tier 11 Low Adjusted _ 224 97 118 416 iding Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: Allowed Federal Reimbursement State Meal Reimbursement 6,223 $ 4,928 r , 4 6,487 12,282 938 2,191 Federal State Meal Allowed Reimbursement Reimbursement 6,575 $ 5,222 $ 962 6,413 12,524 948 2,257 6,176 9,541 3,887 $ 1,847 25,535 1,910 8,345 2,273 $ 36,153 $ 1,910 Allowed Federal Reimbursement State Meal Reimbursement 6,223 $ 4,928 $ 909 6,487 12,282 938 2,191 5,537 9,070 3,662 i 24,213 1,847 8,217 2,195 $ 34,625 $ 1,847 Allowed Federal Reimbursement State Meal Reimbursement 5,601 $ 5,035 $ 879 6,260 13,002 967 2,417 6,247 8,490 3,897 i 25,858 1,846 7,215 2.323 $ 35,396 $ 1,846 Child Care Links CHILD AND ADULT CARE FOOD PROGRAM - DAY CARE HOMES AGREEMENT NUMBER: 01- 1144 -417 SCHEDULE OF REPORTED, ADJUSTED, AND ALLOWED MEALS AND SITES January 2006 Meal Type Breakfast Lunch Supper Supplement For the Period July 1, 2005 to June 30, 2006 February 2006 Tier I Reported Adjusted 1,455 474 1,499 660 868 433 2,438 845 February 2006 Tier 11 High Allowed Reported Adjusted 1,929 Tier I Meal Type Reported Adjusted Breakfast 1,776 93 Lunch 1,885 204 Supper 1,041 343 Supplement 2,843 311 March 2006 2,084 24,473 1,847 Tier I Meal Type Reported Adjusted Breakfast 2,126 0 Lunch 2,182 147 Supper 1,369 202 Supplement 3,270 204 49 Tier H High Allowed Reported Adjusted 2,126 364 20 21329 384 0 1,571 160 0 3,474 560 40 Allowed Reported 364 5,495 386 6,315 210 2,058 699 8,037 Total (Not inc Tier II Low Adjusted _ 418 356 4 777 uding Cash -In -Lieu; Administrative Reimbursement Cash -In -Lieu Total Earned: Tier 11 High Allowed Reported Adjusted 1,929 345 19 2,1.59 385 1 1,301 209 1 3,283 661 38 Tier H High Allowed Reported Adjusted 2,126 364 20 21329 384 0 1,571 160 0 3,474 560 40 Allowed Reported 364 5,495 386 6,315 210 2,058 699 8,037 Total (Not inc Tier II Low Adjusted _ 418 356 4 777 uding Cash -In -Lieu; Administrative Reimbursement Cash -In -Lieu Total Earned: Reported Tier II High Allowed Reported Adjusted 1,869 295 115 2,089 277 91 1,384 95 82 3,154 445 229 Tier H High Allowed Reported Adjusted 2,126 364 20 21329 384 0 1,571 160 0 3,474 560 40 Allowed Reported 364 5,495 386 6,315 210 2,058 699 8,037 Total (Not inc Tier II Low Adjusted _ 418 356 4 777 uding Cash -In -Lieu; Administrative Reimbursement Cash -In -Lieu Total Earned: Total (Not including Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: Allowed Reported Tier II Low Allowed Reported Adjusted 410 5,114 437 368 5,575 403 177 11665 248 674 7,393 838 Total (Not including Cash -In -Lieu Administrative Reimbursement Cash -In -Lieu Total Earned: Allowed Reported Tier II Low Adjusted 384 5,921 294 384 6,716 259 160 2,026 75 600 8,745 693 12,860 Total (Not including Cash -In -Lieu 2,062 Administrative Reimbursement 8,386 Cash -In -Lieu 3,720 Total Earned: Allowed Federal Reimbursement State Meal Reimbursement 5,551 $ 4,581 $ 830 5,978 Federal State Meal Allowed Reimbursement Reimbursement 5,913 $ 4,737 $ 870 6,671 12,860 977 2,062 5,395 8,386 8,814 3,720 2,084 24,473 1,847 $ 1,724 9,011 2,238 $ 35,722 $ 1,847 Allowed Federal Reimbursement State Meal Reimbursement 5,551 $ 4,581 $ 830 5,978 11,870 894 1,913 5,317 8,231 3,537 23,220 1,724 8,386 2,084 $ 33,690 $ 1,724 Allowed R Federal S State Meal 6,215 $ $ 5,084 $ $ 925 6,975 1 13,548 1 1,027 2,101 5 5,872 9,438 3 3,873 Child Care Links CHILD AND ADULT CARE FOOD PROGRAM - DAY CARE HOMES AGREEMENT NUMBER: 01- 1144 -4F SCHEDULE OF REPORTED, ADJUSTED, AND ALLOWED MEALS AND SITES April 2006 Meal Tyne For the Period July 1, 2005 to June 30, 2006 Tier I Reported Adjusted Allowed Reported Tier 11 High Adjusted Allowed Tier II Low Reported Adjusted Allowed Federal State Meal Reimbursement Reimbursement Breakfast 201 0 201 164 48 212 3,910 363 4,273 $ 2,104 $ 497 Lunch 456 0 456 179 38 217 4,634 353 4,987 7,204 600 Supper 417 0 417 118 0 118 1,201 114 1,315 2,600 Supplement 585 0 585 330 58 388 5,760 630 6,390 1,587 Total (Not including Cash -In -Lieu) 12.1.81 1,097 Administrative Reimbursement 5,737 Cash -In -Lieu 1.314 Total Earned: $ 19.232 $ 1.097 Mav 2006 Tier I Tier II High Tier II Low Federal State Meal Meal Tyne Reported Adjusted Allowed Reported Adjusted Allowed Reported Adjusted Allowed Reimbursement Reimbursement Breakfast 66 0 66 229 0 229 4,191 199 4.390 S 2,025 $ 496 Lunch 250 0 250 218 0 218 4.262 253 4.515 6,245 528 Supper 446 0 446 132 0 132 1,054 143 1,197 1545 Supplement 429 0 429 430 0 430 5,822 279 6,101 1,474 Total (Not including Cash -In -Lieu) 11,107 1,025 Administrative Reimbursement 5,110 Cash -In -Lieu 1,183 Total Earned: $ 17,400 $ 1,025 June 2006 Tier I Tier II High Tier I1 Low Federal State Meal Meal Type Reported Adjusted Allowed Reported Adjusted Allowed Reported Adjusted Allowed Reimbursement Reimbursement Breakfast 138 0 138 198 0 198 3,457 242 3,699 $ 1,799 $ 428 Lunch 426 0 426 229 0 229 4,080 242 4,322 6,384 527 Supper 327 0 327 128 0 128 981 0 981 2,049 Supplement 432 0 432 391 0 391 4,728 242 4,970 1,273 Total (Not including Cash -In -Lieu) 10,382 955 Administrative Reimbursement 7,405 Cash -in -Lieu 1.122 Total Earned: $ 18,909 $ 955 Total Earned Reimbursement Federal Meals Reimbursement $ 275,047 Total Administrative Reimbursement 89.627 Total Federal Reimbursement 364,674 Total State Meal 21.068 Total for Year End June 2006 $ 385,742 (This amount is included in rates used above for Federal Meals Reimbursement) Total Cash -in -Lieu S 25,709 50 Child Care Links SCHEDULE 24 CHILD CARE FOOD PROGRAM - DAY CARE HOMES AGREEMENT #01- 1144 -417 DETERMINATION OF ALLOWABLE ADMINISTRATIVE REIMBURSEMENT For the Period July 1, 2005 to June 30, 2006 A. REIMBURSEMENT RATES CALCULATION Day Care Number of Reported Adjusted Allowed Home Adm. Homes Homes Homes Homes Payment Rates Total 0 -50 600 600 X $91 $54,600 51 -200 457 457 X $69 $31,533 201 -1000 0 0 X $54 $0 1001+ X $48 $0 Total Homes Times Applicable Rates 1057 $86.133 B ADMIN. COSTS LESS PROGRAM INCOME (From Schedule of Allowable Administrative Costs) C. TOTAL APPROVED ADMIT D. (1) Total Allowable Reimbursements Fed. Meal & State Meal $315,501 dISTRATIVE BUDGET (2) Lesser of Cost, Budget or Homes (A, B or C) $86,133 E. TOTAL ALLOWABLE ADMINISTRATIVE REIMBURSEMENT (Lesser of Line A, B, C OR D) 51 $86,690 $102,160 Sum of Column (1) Applicable and 2 Rate $401,634 X 30% $120490 $86,133 Child Care Links SCHEDULE 25 CHILD CARE FOOD PROGRAM - DAY CARE HOMES AGREEMENT NUMBER: 01- 1144-4F SCHEDULE OF ALLOWED ADMINISTRATIVE COSTS AND INCOME For the Period July 1, 2005 to June 30, 2006 ADMINISTRATIVE COSTS: Period July 2005 August 2005 September 2005 October 2005 November 2005 December 2005 January 2006 February 2006 March 2006 April 2006 May 2006 June 2006 Total Administrative Costs F.111113051011 NKTIL-arlMG-1610VIN Reported Adjusted $ 8,188 $ $ 8,653 785 6,790 (3,108) 8,345 (30) 8,217 (424) 7,215 3,640 9,011 545 8,386 554 6,570 3,000 5,737 554 5,110 523 7,405 554 Allowed 8,188 8,653 3,682 8,315 7,793 10,855 9,011 8,386 9,570 5,737 5,110 7,405 $ 89,627 $ 3,078 $ 92,705 Period Reported Adiusted Allowed July 2005 $ 648 $ (32) $ 616 August 2005 785 (36) 749 September 2005 626 (29) 597 October 2005 573 (28) 545 November 2005 554 (28) 526 December 2005 554 (31) 523 January 2006 554 (26) 528 February 2006 517 (24) 493 March 2006 585 (26) 559 April 2006 329 (15) 314 May 2006 307 (14) 293 June 2006 287 (15) 272 Total Administrative Income: $ 6,320 $ (305) $ 6,015 Administrative Costs less Administrative Income $ 86,690 52 r � I IJ I LJ 1 1 U r l �I n FEDERAL REPORTS & SCHEDULES Child Care Links SCHEDULE 26 Page 1 of 3 SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Fiscal Year Ended June 30, 2006 Section I - Summary of Auditor's Results Financial Statements Type of auditor's report issued: Unqualified Internal control over financial reporting: • Material weakness(es) identified? yes no • Reportable condition(s) identified that are not considered to be material weaknesses? yes none reported Noncompliance material to financial statements noted? yes no Federal Awards Internal control over major programs: • Material weakness(es) identified? yes no • Reportable conditions(s) identified that are not considered to be material weakness(es)? yes none reported Type of auditor's report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with section 510(a) of Circular A -133? yes no 54 Child Care Links SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Fiscal Year Ended June 30, 2006 Section I - Summary of Auditor's Results Identification of major programs: CFDA Number(s) 93.575/596 93.558 Dollar threshold used to distinguish between type A and type B programs: Auditee qualified as low -risk auditee? Current Year Findings: None None SCHEDULE 26 Page 2 of 3 Name of Federal Proms HHS - Community Development Block Grant HHS - Temporary Assistance for Needy Families $363,200 yes no Section II - Financial Statement Findings Section III - Federal Award Findings & Questioned Costs 55 Child Care Links SCHEDULE 26 Page 3 of 3 SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Fiscal Year Ended June 30, 2006 Section IV - Status of Corrective Action Taken on Prior Findings There were no findings in the prior year. Child Care Links SCHEDULE 27 Page 1 of 2 SCHEDULE OF EXPENDITURES OF FEDERAL AND NONFEDERAL AWARDS For the Fiscal Year Ended June 30, 2006 Federal Grantor /Pass - Through Grantor /Program Federal: Department of Agriculture: Passed through State of California: Child and Adult Care Food Program - Day Care Homes Department of Health and Human Services: Passed through State of California: Alternative Payment Child Care & Development Block Grant (CCDBG), Stage 3, federal portion CCDBG, Stage 2, federal CCDBG Alternative Payment, federal Resource and Referral Child Care & Development Block Grant (CCDBG) - federal portion CCDBG Health & Safety Training CCDBG Health & Safety Training CCDBG Instructional Materials Exempt Care Outreach & Training Continuing Special Needs Training Passed through County of Alameda: Alternative Payment CCDBG Alternative Payment, federal Federal CFDA Number Pass - Through Entity Identifying Number Expenditures 10.558 01- 1144-4F $ 406,987 * 93.575 / 93.596 C3AP -5002 $ 1,221,688 * 93.575 / 93.595 C2AP -5002 1,479,067 * 93.575 / 93.596 CAPP -5003 1,732,813 * 93.575 / 93.596 CRRP -5002 26,605 * 93.575 / 93.595 CHST -4001 3,258 * 93.575 / 93.596 CCIP -4001 29,271 * 93.575 / 93.596 CIMS -5012 418 * 93.575 / 93.596 CECT -5001 57,212 * 93.575 / 93.596 CICD -5001 1,940 * 93.575 / 93.596 CAPP -5000/ C93- 1059/SE06 -006 108,834 Subtotal, CFDA 93.575 $ 4,661,106 Passed through County of Alameda: Alternative Payment TANF, CalWORKS Stage 1- federal portion * 93.558 Total Expenditures of Federal Awards * denotes major program 57 C93 -1059/ SE06 -034 $ 7,038,488 $ 12,106,581 Child Care Links SCHEDULE 27 Page 2 of 2 SCHEDULE OF EXPENDITURES OF FEDERAL AND NONFEDERAL AWARDS For the Fiscal Year Ended June 30, 2006 Passed through County of Alameda: Alternative Pavment General CAPP -5000/ C93- 1059/SE06 -006 29,985 CaIWORKS Stage 1 - state portion C93 -1059/ SE06 -034 7,038,488 Passed through First 5 Alameda County: Career Advisor ECE2005 -06 -03 79,374 Inclusion Project ECE2005 -06 -15 45,068 Total Expenditures of State Awards $ 9,210,754 Note to the Schedule of Expenditures of Federal and Nonfederal Awards For the Year Ended June 30, 2006 Note 1. Basis of Presentation The accompanying schedule of expenditures of federal and nonfederal awards includes the federal grant activity of Child Care Links and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 58 Grantor Non - Federal Grantor /Pass - Through Identifying Grantor /Program Number Expenditures State of California: Child Development Services: Alternative Payment Alternative Payment, state portion CAPP -5003 $ 758,963 CaIWORKs Stage 3, state C3AP -5002 634,878 CaIWORKS Stage 2, state C2AP -5002 430,448 Resource and Referral General - state portion CRRP -5002 172,484 Child Nutrition and Food Distribution Division: State Meal - Day Care Homes 01- 1144 -4F 21,066 Passed through County of Alameda: Alternative Pavment General CAPP -5000/ C93- 1059/SE06 -006 29,985 CaIWORKS Stage 1 - state portion C93 -1059/ SE06 -034 7,038,488 Passed through First 5 Alameda County: Career Advisor ECE2005 -06 -03 79,374 Inclusion Project ECE2005 -06 -15 45,068 Total Expenditures of State Awards $ 9,210,754 Note to the Schedule of Expenditures of Federal and Nonfederal Awards For the Year Ended June 30, 2006 Note 1. Basis of Presentation The accompanying schedule of expenditures of federal and nonfederal awards includes the federal grant activity of Child Care Links and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 58 n 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 A UDITING STANDARDS r F, 1 n. F1 Board of Directors Child Care Links We have audited the financial statements of Child Care Links as of and for the fiscal year ended June 30, 2006, and have issued our report thereon dated September 14, 2006. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control Over Financial Reporting In planning and performing our audit, we considered Child Care Links' internal control over financial reporting in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide an opinion on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a reportable condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements caused by error or fraud in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. However, we noted other matters involving the internal control over financial reporting, which we have reported to management of Child Care Links in a separate letter dated September 14, 2006. 2856 Arden Way, Suite 200 Sacramento, CA 95825-1379 Tel 19161481 -2856 Fax 19161488 -4428 http: / /www.dhscpa.com 59 Page 2 ICompliance And Other Matters tAs part of obtaining reasonable assurance about whether Child Care Links' financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. This report is intended solely for the information and use of the board of directors, management, and the California Department of Education and is not intended to be and should not be used by anyone other than these specified parties. DAMORE, HAMRIC & SCHNEIDER, INC. Certified Public Accountants September 14, 2006 n 0 7 I I I n n 60 ' REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A -133 Board of Directors ' Child Care Links Compliance G r_ n J J J We have audited the compliance of Child Care Links with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A -133 Compliance Supplement that are applicable to each of its major federal programs for the fiscal year ended June 30, 2006. Child Care Links' major federal programs are identified in the summary of auditor's results section of the accompanying Schedule of Findings and Questioned Costs (Schedule 26). Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of Child Care Links' management. Our responsibility is to express an opinion on Child Care Links' compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A -133, Audits of States, Local Governments, and Non - Profit Organizations. Those standards and OMB Circular A -133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Child Care Links' compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on Child Care Links' compliance with those requirements. In our opinion, Child Care Links complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30, 2006. 2856 Arden Way. Suite 200 Sacramento, CA 95S25-1379 Tel 1916) 481 -2856 Fax (916) 488 -4428 http: / /www.dhscpa.com 61 1 Page 2 1 Internal Control Over Compliance ' The management of Child Care Links is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered Child Care Links' internal control over compliance with requirements that could have a direct and material effect on a mayor federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A -133. ' Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a reportable condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts and grants caused by error or fraud that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. ' This report is intended solely for the information and use of the board of directors, management, the California Department of Education and federal awarding agencies and pass - through entities Iand is not intended to be and should not be used by anyone other than these specified parties. ' &/ ttxt � 42,►1U�c:c, September 14, 2006 d 1 �I 0 62