HomeMy WebLinkAboutItem 8.1 Child Care Links Attach 2
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CITY OF DUBLIN
COMMUNITY GROUP/ORGANIZATIONAL
FUNDING REQUEST
ApPLICATION PACKET
Fiscal Year 2008-2009
Section 2:
Application for
Community Group/Organizational Funding
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CITY OF DUBLIN
Fiscal Year 2008-2009
COMMUNITY GROUP/ORGANIZATION
ApPLICATION FOR FUNDS
COVER PAGE
AGENCY NAME: CHILD CARE LINKS
PROPOSED PROJECT/PROGRAM NAME:
CHILD CARE LINKS COMMUNITY DUBLIN COMMUNITY
PROJECTS
FUNDING AMOUNT REQUESTED: $23.,500
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CITY OF DUBLIN
Fiscal Year 2008-2009
ApPLICATION FOR FUNDS
1.
Please select one expense category:
o Capital 0 Operating
2. Applicant Information:
Organization! Agency Name
Child Care Links
Mailing Address 1020 Serpentine Lane Suite 102
Street Address same as above
.
City Pleasanton
State CA
Zip
94566
Carol Thompson
Executive Director/Chairperson
Jackie Fitzgerald
Board President (if applicable)
(925) 249-3915
Work Phone
(925) 424-1135
W drk Phone
cthompson@childcarelinks.org
Email
i fitzgerald@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.
Melissa Spann Community Specialist
Contact Person for Project/Program Job Title
(925) 249-3917 mspann@childcarelinks.org (925) 417-8740
Work Phone Email Fax
Federal Tax Identification No. (required) 94-2379571
City of Dublin Business License No. (required) 200181
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City of Dublin
Fiscal Year 2008-2009
Application for Funds
3. Proposed Project/Program Information (Do not describe Organization.)
Amount of Funds Requested $ 23,500
(Maximum $25,000 per project.)
Proposed Project/Program Name
Child Care Links Dublin Community Service Proiects
Proposed Project/Program Date(s): Start -2- LL / 08 and End ~ -.l.!L / 09
mo. day yr. mo. day yr.
Please note: City Council Grant Funds are distributed on a reimbursement basis. If your Agency
needs a 100% disbursement at the beginning ofthe Fiscal Year, please indicate this
below and please provide justification for this need.
D Agency is requesting 100% disbursement at the beginning of the Fiscal Year.
If selecting this option, please provide justification in the blank space below.
~. Agency is not requesting 100% disbursement at the beginning of the Fiscal Year.
If selecting this option, please provide the frequency that reimbursements will be
submitted to the City in the blank space below; e.g., monthly, quarterly, at project
completion, etc.
Child Care Links will request reimbursements on a monthly basis.
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City of Dublin
Fiscal Year 2008-2009
Application for Funds
a. How would the requested funds be used?
· Describe, in detail, the PROPOSED PROJECT/PROGRAM (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.
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.
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City of Dublin
Fiscal Year 2008-2009
Application for Funds
d. Specify the PROPOSED PROJECT/PROGRAM population to be served.
The populations to be served by the proposed project are children, families, child care
providers, businesses and community members living in the City 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:
Our agency has no true way to capture this information as the number of individuals we
offer services to vary by event. Our hope is to capture as many participants as possible
through our various marketing efforts: mass mailing of invitations to events, our
newsletter, our website. The numbers reflected below are duplicative and are the result of
statistics from our referral data base and the current number of families receiving
subsidized care.
~_i~~:~~::~'~'~::~~~;:~1rG#~~;~;:;_~"~:;:j'i;";;:~:_-,:,<~.:- __L,_ ",L _ " -- " -". ..~ ~
Total Number of Participants Served by Agency (if a plicable)
Total Number of Dublin Residents Served b A enc if a licable)
Total Proposed Participants Served by this Project/Program
Total Number of Dublin Residents Served by this Project
2281
2281
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City of Dublin
Fiscal Year 2008-2009
Application for Funds
5. Financial Information - Operating Budget
a. Expense Budget
Services & Supplies
Capital Costs
Other (please specify)
Other (please specify)
TOTAL
Further Comments/Explanations (if necessary):
Please see Attachment G.
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City of Dublin
Fiscal Year 2008-2009
Application for Funds
b. Revenue Budget
TOTAL
Further Comments/Explanations (if necessary):
Please see Attachment H.
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City of Dublin
Fiscal Year 2008-2009
Application for Funds
6. General Agency Information
D Past grant applicants may check this box in lieu of completing item 6 (a-d) if the
program/organizational description on file with the City is correct and current.
a. List all years that Organization has previously received City of Dublin funding (not
Community Development Block Grant - CDBG).
Child Care Links has received funding from the City of Dublin each fiscal year
between 1996-1997 through 2007-2008.
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.
Over the past 13 years.
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City of Dublin
Fiscal Year 2008-2009
Application for Funds
7. Required Attachments:
o Onlv one (1) copy per A2:encv 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.
./ A. Names of Governing Board; identify current Board officers.
Please see Attachment AA.
./ B. Current total Organization operating budget, including revenue.
Clearly label/identify the program that includes the PROPOSED
PROJECT/PROGRAM.
Please see Attachment BB.
./ C. Most recent audit report or tax return (if applicable).
Please see Attachment Cc.
./ 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.
Please see Attachment DD.
./ E. Organization's certificate of insurance showing coverage for liability and
workers' compensation.
Please see Attachment EE.
./ F. Application Verification Declaration Signature Page.
Please see Application page 10.
,
./ G. Signed affidavit form from each collaborating agency named in proposed
project/program plan (if applicable).
Please see Application page 11.
./ H. Copy of IRS Letter of Determination indicating tax exempt status.
Please see Attachment HH.
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City of Dublin
Fiscal Year 2008-2009
Application for Funds
ApPLICATION VERIFICATION
I attest that the information contained in this FY 2008-2009 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
30,2009. Failure to submit a report will result in ineligibility for future funding.
Signatures: '. ? ~
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. ecutive DIrector
/ - eX? 3--DJ9
Date
) -23-CJJ'
Date
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City of Dublin
Fiscal Year 2008-2009
Application for Funds
COLLABORATION AGENCY
AFFIDA VIT FORM
o This form is to be completed by each collaborating organization as named by the
applicant agency in the proposed project/program.
o Completed forms must be submitted at time of application.
Collaborating Agency Name: There are no collaborating agencies.
Agency Division!Department: Not applicable.
Project/Program Title: Not applicable.
Project/Program Role Description (i.e., facility space, staff support, etc.):
Not applicable.
Agency Project/Program Contact Person Not applicable.
Title Not applicable.
Phone . Not applicable.
Email Not applicable.
I attest that the applicant agency and our organization agree to work collaboratively to implement
the proposed project/program as identified in the FY 2008-2009 funding application.
Not applicable.
Executive Director
Not applicable.
Date
Project/Program Contact Person
Date
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City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
ATTACHMENT A
3.
A. How would the requested funds be used?
Child Care Links is pleased to present this funding request for fiscal year 2008-2009 in the
amount of $23,500. This increased funding request is a result of the cities' growth, the increase
in the cities' diversity and our hope to increase services to the Spanish speaking population.
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 projects and services listed below are designed to meet the agency's goal of
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 3rd Annual Early Childhood Education (ECE) Conference in Fall 2008.
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 this 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
Page 1 of 3
Attachment A
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
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.
. 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 9th Annual Tri-Valley Preschool Fair in Spring 2009.This event presents
an opportunity for parents to evaluate local preschools and provides an excellent forum
for the participating preschools to market their businesses. The Preschool Fair also
offers exhibit space to local community agencies, Mothers' Clubs and child-related
businesses. Additionally, the Fair will include a health and safety component. This
provides an opportunity for parents, child care providers and their children to gather
important health and safety related resources in a fun, child-friendly environment.
Funds will be utilized for the salary of the Community Specialist who plans this event.
Also, funds will be used to purchase materials, advertisement, postage and publication
of a Tri Valley Preschool Guide. This activity currently exists through funds from the city
of Dublin.
. Production of the 2nd annual Stress Reduction Workshop in Winter 2009. This workshop
recognizes providers for their valuable service to children and their families while also
reminding them to take time out to nurture themselves. This is an extension of an
existing service. Funds will be used to pay presenters, pay vendors to provide health and
relaxation information and services and to purchase materials for workshop attendees.
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Attachment A
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
. Assist CalWORKs 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.
. Various workshop and training opportunities for City of Dublin parents and child care
professionals. Topics may include but are not limited to: Kindergarten readiness,
discipline, communicating with children, inclusion of children with special needs, play
groups, nutrition, environmentally friendly practices, building a creative curriculum.
Funds will be used to pay the salary of the Community Specialist planning the trainings,
trainer/presenter fees and if appropriate, resource materials to provide workshop
attendees. The agency proposes to duplicate many of these workshops for Dublin's
Spanish speaking residents or to provide a Spanish-speaking translator to include
Spanish-speaking attendees in workshops. This is an extension of an existing service.
. The agency proposes to duplicate many of these workshops for Dublin's Spanish
speaking residents or to provide a Spanish-speaking translator to include Spanish-
speaking attendees in workshops. This is a new service.
. The agency proposes to produce educational cd's which will be made available on our
website. These cd's will address issues for families ranging from how to talk to your
children about drugs, war and sex to biting and child nutrition. Information will also be
made available on disks to distribute to those without online access. This is a new
service.
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Attachment A
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
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 strives to support and promote quality care for
all children to their 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 facing 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 to17 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 3rd Annual Early Childhood Education
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Attachment B
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
Conference in the fall of 2008. This is the only early care and education conference focusing on
the needs of child care providers hosted in the Tri Valley area.
In additipn, Child Care Links works in collaboration with the 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 tiThe 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 Stress Reduction Workshop, a training and recognition event, is an opportunity forthe 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 of child care the average cost within
their neighborhood.
Parent Education and Services
Child Care Links works toward supporting parents in caring for their children. The agency
supports 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
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Attachment B
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
with crisis, to name a few. One of the handouts the 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 cover topics such
as blended families, how to deal with internet predators, car seat safety, nutrition and exercise.
These topics are examples of how Child Care Links responds to community needs.
Additionally, Child Care Links works closely with our CalWORKS participants and income eligible
families seeking subsidized child care. When clients come into the office to work with their
Eligibility Specialist, parents are counseled on howto choose child care, provided with FYI
handouts, offered community resources that meet their needs, and any questions they have
regarding the care of their children are answered.
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.
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 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.
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Attachment B
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
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, Augu~t 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
. 2006 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.
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 play 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 on 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
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Attachment C
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
by permitting families of all income levels to work"(CDPl.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 grass roots 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 was 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 fot their children. 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.
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Attachment C
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
. 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 (IFe) focus group discussions
noted under Child Care and After School Programs in the Tri-Valley Human Services
Needs Assessment
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.
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Attachment C
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
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.naccrra.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 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.
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Attachment E
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
. 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.
Reports (as requested) 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. For each reporting
period, Child Care Links will include in its city report the number of technical assistance
calls specific to the City of Dublin
. The report will include child care supply and demand data.
. The report will include the annual rate survey once the survey is published.
. The report will include, if applicable, anecdotal data received in response to trainings,
workshops and other events.
Page 2 of2
Attachment E
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
ATTACHMENT G
Child Care Links
CITY OF DUBLIN BUDGET
2008-2009
Current Contract
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
Page 1 of 1
Attachment G
..
23,500
10,700
3,725
15
55
60
1,250
1,600
100
125
4,500
85
85
75
105
1,020
23,500
City of Dublin
Community Group/Organizational Funding Request
Fiscal Year 2008-2009
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Community Group/Organizational Funding Request
Fiscal Year 2008-2009
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 Licensed 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 CalWORKS 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 2008-2009
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 CalWORKs 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 54, 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 2008-2009
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 12 contract years, Child Care Links has received the following from the City of
Dublin:
1996-1997
1997-1998
1998-1999
1999-2000
2000-2001
2001-2002
2002-2003
2003-2004
2004-2005
2005-2006
2006-2007
2007-2008
$15,000
$15,000
$15,000
$15,000
$15,000
$15,000
$15,000
$15,000
$15,000
$15,000
$18,500
$18,500
Page 1 of 1
Attachment L
8:J Child Care links
Attachment AA
BOARD OFFICERS
Jackie Fitzgerald, Chairperson
Bernie Billen, Secretary
BOARD MEMBERS
Marjorie Wong-Gillmore
Phyllis Houghton
Maroof Mendez
East Office
South Office
1020 Lane! Suite 1
CA 94566
39155 Street, Suite D430
(925) 417->8733
Frernont, CA 94538
(510) 791~92.56
0) 713-038S Fax
Serving Children & Families Since 1976
North County Office
250 East 18th Street, 2nd Floor
Oakland, CA 94606
(510) 268,,0106
(510) 268-0548 Fax
Attachment BB
Child Care Links
FY 2007 - 2008 Budget
Revenue
Grant
Interest
Parent Fees
City of Dublin
Salary
City of Dublin
Fringe
City of Dublin
Books and Supplies
City of Dublin
Subcontractors
City of DUblin
Total Revenues $
$
$
Subtotal Salary $
Subtotal Personnel $
Subtotal Books and Supplies $
$
$
Subtotal Subcontractors $
Services and Other Operating Expenses
City of Dublin
Subtotal Services and Other Operating Expenses $
Provider Payments
City of Dublin
$
$
Subtotal Provider Payments $
Total Expenses $
$
$
21,868,500
50,000
22,277,000
2,546,500
9,500
2,556,000
1,110,000
233,435
1,565
235,000
235,000
235,000
1,043,905
4,095
1,048,000
17,093,000
17,093,000
22,277,000
Attachment CC
CmLD CARE LINKS
Financial Statements
Supplementary Information
&
Independent Auditor's Report
For the Fiscal Year Ended June 30, 2007
With Comparative Totals for 2006
.
Child Care Links
TABLE OF CONTENTS
June 30, 2007
EXHIBITS PAGE
Independent Auditor's Report 4-5
A Statement of Financial Position 6
B Statement of Activities 7
C Statement of Changes in Net Assets 8
D Statement of Functional Expenses 9
E Statement of Cash Flows 10
Notes to Financial Statements 11-21
SCHEDULES
1
2
3
4
5
6
7
8
9
10
S UP-P LEMENT AR Y INFORMA TION
General Information
23
Operating Programs - Schedules of Financial Position
24
Operating Programs - Schedules of Activities and Changes in
Net Assets
25
Schedules of Expenditures by State Categories - Alternative
Payment Programs
26
Schedules of Expenditures by State Categories - Resource &
Referral Programs
27
Combining Schedule of Administrative Costs - CDE Programs
28
Audited Final Fiscal Report - CAPP
29
Audited Final Fiscal Report - C2AP
30
Audited Final Fiscal Report -C3AP
31
Audited Final Reserve Account Cash Activity Report -
Alternative Payment Programs
32
SCHEDULES
( Continued)
11
12
13
14
15
16
17
18
19
20
21
Child Care Links
TABLE OF CONTENTS
June 30, 2007
Audited Final Fiscal Report - CRRP
Audited Final Revenue & Expenditure Report - CCIP
Audited Final Revenue & Expenditure Report - CECT
Audited Final Revenue & Expenditure Report - CICD
Audited Final Revenue & Expenditure Report - CIMS
Audited Final Revenue & Expenditure Report - CHST
Audited Final Reserve Account Cash Activity Report -
Resource & Referral Programs
Schedule of Equipment Expenditures Utilizing Contract Funds
. Schedule of Repair and Renovation Expenditures Utilizing
Contract Funds
FEDERAL REPORTS & SCHEDULES
Schedule of Findings and Questioned Costs
Schedule of Expenditures of Federal and Nonfederal Awards
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
Report on Compliance with Requirements Applicable to Each
Major Program and Internal Control over Compliance in
Accordance with OMB Circular A-B3
PAGE
33
34
345
36
37
38
39
40
41
43 - 45
46 - 47
48 - 49
50 - 51
DAMORE
HAMRIC &
SCHNEIDER,
INC.
CERTIFIED PUBLIC 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 30,2007, 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 2006 financial statements and, in our
report dated September 14, 2006, we expressed an unqualified opinion on those statements.
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, 2007, 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
October 1, 2007, 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 95825-1379
Tel (916) 481-2856
Fax (916) 488-4428
http://www.dhscpa.com
4
Page 2
Our audit was conducted for the purpose of forming an opinion on the basic financial statements
of Child Care Links taken as a whole. The accompanying schedules 1-21 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.
~~J~i-~k~
DAMORE, HAMRIC & SCHNEIDER, INC.
Certified Public Accountants
October 1,2007
5
The accompanying notes are an integral part of the financial statements.
6
Child Care Links
EXHIBIT B
STATEMENT OF ACTIVITIES
For the Fiscal Year Ended June 30,2007
With Comparative Totals for 2006
Total Total
Support & Revenue: June 30, 2007 June 30, 2006
Contract Revenues $ 21,784,859 $ 21,169,419
Parent Fees 344,728 289,247
Contributions 550 3,361
Interest Income 60,857 45,353
Other 8,170 88,760
TotalSupport & Revenue $ 22,199,164 $ 21,596,140
Expenses:
CDE Subsidy Programs $ 6,962,660 $ 6,257,857
County of Alameda Subsidy Programs 14,513,580 14,215,796
Other Subsidy Programs 92,407 91,044
Child Care Food Program 428,053
CDE Resource & Referral Programs 360,354 291,188
Other Programs 231,176 124,442
General Unrestricted Programs 116,255 224,771
Total Expenses $ 22,276,432 $ 21,633,151
Change in Net Assets ($ 77,268) ($ 37,011)
The accompanying notes are an integral part ofthe financial statements.
7
Child Care Links
EXHIBIT C
STATEMENT OF CHANGES IN NET ASSETS
For the Fiscal Year Ended June 30, 2007
With Comparative Totals for 2006
Total
June 30, 2007
Total
June 30, 2006
Net Assets, Beginning of Year $ 467,012 $ 487,776
Change in Net Assets ( 77,268) ( 37,011)
Capital Outlay - Operating Programs 20,822 20,457
Equipment Disposals, Net of Accumulated Depreciation ( 4,210)
Net Assets, End of Year $ 410,566 $ 467,012 ,
The accompanying notes are an integral part of the financial statements.
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Child Care Links
STATEMENT OF CASH FLOWS
For the Fiscal Year Ended June 30, 2007
With Comparative Totals for 2006
Cash Flows from Operating Activities:
Change in Net Assets ($
Adjustments to Reconcile Net Revenue and Support to Cash
Provided by Operating Activities:
Depreciation
Capital Outlay Transfers - General Program
(Increase )/Decrease in Assets:
Parent Fees Receivable (
Grants Receivable
Prepaid Expenses (
Increase!(Decrease) in Liabilities:
Accounts Payable and Accrued Expenses
Due to Grantors
Advances
CDE Reserve (
Deferred Revenue (
Net Cash (Used For)! Provided by Operating Activities $
Cash Flows from Investing Activities:
Purchase of Equipment
Decrease in Deposits
Net Cash Used for Investing Activities
Net Increase!(Decrease) in Cash and Cash Equivalents
Cash and Cash Equivalents, Beginning of Year
Cash and Cash Equivalents, End of Year
Supplemental Data:
Interest Paid
EXHIBIT E
Year Ended
June 30, 2007
Year Ended
June 30, 2006
77,268) ($ 37,011)
29,684 54,403
20,822 20,457
10,892) ( 7,516)
254,540 90,340
61,484) 4,369
547,082 365,773
72,716 ( ] 62,912)
( 14,970)
527) ( 2,497)
563,565) ( 422,59] )
211,108 ($ ] 12,155)
($ 20,822) ($ 20,457)
( 482) 1,324
($ 21,304) ($ 19,133)
$ 189,804 ($ 131,288)
2,253,165 2384,453
$ 2,442,969 $ 2,253,165
$
o $
o
The accompanying notes are an integral part of the financial statements.
10
NOTE 1
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:
A. Nature of Activities - Child Care Links (the Agency) is a nonprofit benefit
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 (CaIWORKs). 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 Programs - These programs include fee-for-services
referral projects.
11
NOTE 1
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued):
Licensed Exempt Provider Proiect - 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 CalWORKs 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 and 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.
California Child Care Initiative Proiect (CCIP) - CCIP is a quality and
capacity building project being funded by the California Child Care Resource
and Referral Network (CCCR&RN) and implemented by Resource and
Referral (R&R) agencies throughout California. Child Care Links has been.
funded to provide project services in Dublin, Livermore, Pleasanton and
Sunol. Licensed and license exempt providers are encouraged to participate.
Infant/toddler care is emphasized; however, providers caring for preschoolers
and school age children are also eligible to enroll in CCIP. CCIP participants
receive training, technical assistance and support; materials for enhancing
program curriculum or environment; assistance in paying for licensing
related fees for providers who become licensed or complete program goals;
and, can earn safety equipment and gift certificates for child development
materials.
Child Development Corps - The Child Development Corps was established
in 2000 by Every Child ~ounts First 5 Alameda County. The Corps Program
rewards early childhood teachers, directors, family child care, and license
exempt providers who continue their professional training in the Early Care
. and Education (ECE) field. The goal of the Corps is to improve quality care
and education by building a support for early childhood educators, creating
incentives and training opportunities for early childhood staff and providers
to continue ECE training, as well as providing a strong support network of
early childhood professionals.
12
NOTE 1
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Continued):
Inclusion Program - The Inclusion Program is a community based, family
oriented support program that addresses barriers faced by children with
special needs. The program also works to increase the capacity of child care
professionals to provide inclusive child care services. This program was
initially funded the California Department of Education, Child Development
Division and has also received financial support from Every Child Counts
First 5 Alameda County.
Fran Calkins Memorial Resource Librarv - A resource library with books
and videos for loan is open to anyone who resides, or provides care for
children, in Dublin, Livermore, Pleasanton and Sunol. Resource materials
include child development practices, health/safety/nutrition, curriculum and
age appropriate activities, child concerns, parenting, special needs and
training manuals. Materials address age ranges beginning at birth and ending
with the teen years.
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:
Umestricted Net Assets - Net assets that are not subject to donor-imposed
stipulations.
Temporarilv Restricted Net Assets - Net assets subject to donor-imposed
stipulations that mayor 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, 2007. There were no permanently
restricted net assets at June 30, 2007.
13
NOTE 1
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
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, and the
County of Alameda. 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
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, 2007 was $29,684.
F. Deferred Revenue - Deferred revenue consists of parent fees and contract
funds to be earned in future periods on continuing contracts.
14
NOTE 1
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
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 [mancial 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.
1. 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 2006 - The fInancial information for the fiscal
year ended June 30, 2006, 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.
15
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
NOTE 2 FURNITURE AND EQUIPMENT:
At June 30, 2007, furniture and equipment consisted of the following:
Furniture & Leasehold
Equipment Improvement Total
Balance, Beginning of Year $ 480.465 $ 89.184 $ 569.649
Additions:
Expenditures from:
Alameda County 14,549 14.549
CDE 6.273 6.273
$ 501.287 $ 89,184 $ 590,471
Less: Disposals ( 108.010) 0 ( 108,OJ 0)
Balance, End of Year $ 393.277 $ 89.184 $ 482.461
Accumulated Depreciation
Balance, Beginning of Year $ 412,137 $ 86,380 $ 498,517
Less: Accumulated Depreciation on Disposals ( 108.010) ( 108,010)
Depreciation Expense 27.435 2,249 29.684
Balance, End of Year $ 331,562 $ 88.629 $ 420.191
Net Fixed Asset Balance, End of Year $ 61.715 $ 555 $ 62.270
NOTE 3
NOTE 4
P ARENT 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
NOTE 4
NOTE 5
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
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 Pavment 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:
Shared costs for this Program are allocated using the "Staff Time" method of
allocation.
CON CENTRA nONS 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
deposits. 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.
17
NOTE 6
NOTE 7
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
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 $1,100,000, and carries an interest rate of 1 %
over the bank's prime rate, with a maturity date of November 2007. At June 30,
2007, 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.
In July 2007, $352,000 was borrowed from the line of credit at Valley
Community Bank. The balance was paid in full in August 2007.
LEASE COMMITMENTS:
A. Real Estate - The total rental expense incurred by the Agency for facilities
during the fiscal year ended June 30, 2007, was $379,274. The total expense
was allocated as follows:
CalWORKs Stage I
Alternative Payment Program
Other Programs
Food Program
Resource & Referral Program
$ 235,485
99,301
2,370
217
41,901
$ 379,274
During 2006-2007, the Agency leased property under three leases with
expiration dates from 2007 to 2012.
Lease commitments under the rental agreements are as follows:
For the Fiscal Year Ending June 30
2008
2009
2010
2011
$ 399,649
412,966
312,708
12,552
$ 1,137,875
18
NOTE 7
NOTE 8
NOTE 9
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
LEASE COMMITMENTS (Continued):
The Agency has the right to cancel its real property leases by providing the
lessors with 180 days written notice of the intent to cancel.
A. 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 $53,791.
Lease commitments are as follows:
For the Fiscal Year Ending June 30
2008
2009
2010
2011
2012
$ 46,632
45,918
37,350
11,358
3,096
$ 144,354
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 1 st 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 2007 was $578,993.
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.
19
NOTE 10
NOTE 11
NOTE 12
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
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.
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 atJune 30, 2007 was $126,793.
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 26 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. .
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, 2007 in the
Alternative Payment and Resource & Referral programs were $26,934 and
$5,583, respectively for a total of$32,517.
20
NOTE 13
NOTE 14
NOTE 15
NOTE 16
NOTE 17
Child Care Links
NOTES TO FINANCIAL STATEMENTS
June 30, 2007
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.
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.
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.
CLOSE-OUT COSTS FOR TERMINATED PROGRAM:
The Agency terminated its sponsorship of the Child and Adult Care Food
Program effective July 1, 2006. In the fiscal year ending June 30, 2007, the
Agency received administrative reimbursements totaling $4,749 to cover the
close-out costs of this program. The expenses and corresponding reimbursement
are reflected in these financial statements.
SUBSEQUENT EVENT:
Due to a delay in state reimbursements, the Agency borrowed funds from the line
of credit in July 2007, and repaid the amount in full in August 2007 (See Note 6).
21
S U PPLEME NT AR Y INFORMATION
Child Care Links
GENERAL INFORMATION
For the Fiscal Year Ended June 30, 2007
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:
Number of Days of Operation:
Child Care Links
1020 Serpentine Lane, Suite 102
Pleasantoll, CA 94566
California Nonprofit Public Benefit
Corporation
CAPP-6003
C2AP-6002
C3AP-6002
CRRP-6002
CCIP-5002
CECT-5001
CICD-5001
CIMS-6012
CHST-5001
Carol Thompson
Joseph Evans
Fiscal Year Ended June 30, 2007
Varies
243
23
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SCHEDULE 6
COMBINING SCHEDULE OF ADMINISTRATIVE COSTS
CDE PROGRAMS
For the Fiscal Year Ended June 30, 2007
Exempt
CalWORKs Care Total.CDE
General CalWORKs Stage 3 Outreach & Admin-
Program Stage 2 Timing Out Training istrative
CAPP-6003 C2AP-6002 C3AP-6002 CECT-5001 Costs
Salaries $ 202,363 $ 122,271 $ 64,482 $ 0 $ 389,116
Employee Benefits 79,630 55,180 24,109 158,919
Books & Supplies 5,611 4,521 3,452 13,584
Services & Other
Operating Expenses 31,448 24,456 18,694 74,598
Total Administrative Costs $ 319,052 $ 206,428 $ 110,737 $ 0 $ 636,217
Note 1
Note 1 Exempt Care Outreach & Training had no administrative costs
in the fiscal year ending June 30, 2007, All administrative
costs in this contract were incurred in the fiscal year ending
June 30, 2006.
28
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, 2007 Contract No. CAPP 6003
Independent Auditors Name: Damore. Hamric & Schneider, Inc., CPAs
Column A Column B Column C
SECTION J - REVENUE EDP
NO, CUMlJLA TlVE FISCAL AUDIT ADJUSTMENT CUMULATIVE FISCAL
YEAR PER AGENCY INCREASE OR (DECREASE) YEAR PER AUDIT
RESTRlCTED PROGRAM INCOME
Child Care Food/National School Lunch Program 302 $0 $0 $0
Restricted income for operating costs 306 0
Cal Learn Program 308 0
Maintenance of Effort 339 0
Other' Return check charges & uncashed checks 3]2 600 600
SUBTOTAL 3]] 600 0 600
TRANSFER FROM RESERVE FUND 310 0
FAMILY FEES FOR CERTIFIED CHILDREN 329 94.589 . 94.589
INTEREST EARNED ON CHILD DEVELOPMENT
CONTRACT PAYMENTS 349 5,754 5.754
NON-RESTRICTED INCOME
Parent fees for noncertified children 356 0
Other: 362 0 0
TOTAL REVENUE 390 $100,943 $0 $ 100,943
SECTIONIJ-EXPENSES
REIMBURSABLE EXPENSES
DirecI Pavments 10 Providers 40] $2371.947 $0 $2.371.947
] 000 Certificated Salanes 402 0
2000 Classified Salaries 404 334,074 334.074
3000 Emolovee Benefits 406 ]40.012 140.012
4000 Books and Supolies 408 22.524 22.524
5000 Services and Other Ooerating Exoenses 412 89,180 89.]80
6100/6200 Other Aooroved Caoital Outlav 413 0
6400 New Eouioment (vrOl?ram-relaled) 4]4 0 0
6500 Eouipment Reolacement (vrOl?ram-relaled) 416 0
Denreciation or Use Allowance 439 0
Start-Uo Exoenses (service level exemotion) 447 0
Indirect Costs -- Rate: 0.00% 459 0 0
NONREIMBURSABLE EXPENSES
6] 00-6500 Nonreimbursable caoital outlav 479 0
Other: 489 0
TOTAL EXPENSES 490 $2.957.737 $0 $2.957.737
TOTAL ADMINISTRATIVE COST ';"01_,,""") 690 $3] 9,052 $0 $3] 9.052
DAYS OF OPERA nON ]69 243 .. 243
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 9500-AP Page] of 1 (5/2002)
29
SCHEDULE 8
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 30.2007 Contract No. C2AP 6002
Independent Auditor's Name: Damore. Hamric & Schneidec Inc.. CPAs
Column A Column B Column C
SECTION I - REVENUE EDP
NO, CUMULA TIVE FISCAL AUDIT ADJUSTMENT CUMULATIVE FISCAL
YEAR PER AGENCY INCREASE OR (DECREASE) YEAR PER AUDIT
RESTRICTED PROGRAM INCOME
Child Care FoodlNational School Lunch Prmrram 302 $0 $0 $0
Restricted income for operating costs 306 0
Cal Learn ProlITam 308 0
Maintenance of Effort 339 0
Other Return check charl!es & uncashed checks 312 0 0
SUBTOTAL 31J 0 0 0
TRANSFER FROM RESERVE FUND 3]0 0
F AMIL Y FEES FOR CERTIFIED CHILDREN 329 75.259 75.259
INTEREST EARNED ON CHILD DEVELOPMENT
CONTRACT PAYMENTS 349 4.526 4.526
NON-RESTRICTED INCOME
Parent fees for noncertified children 356 0
Other: 362 0
TOTAL REVENUE 390 $79.785 $0 $79.785
SECTION II - EXPENSES
REIMBURSABLE EXPENSES
Direct Pavments to Providers 401 $1.869.580 $0 $1.869.580
] 000 Certificated Salaries 402 0
2000 Classified Salaries 404 256.473 256.473
3000 Emplovee Benefits 406 120326 120326
4000 Books and Supplies 408 14.603 J4.603
5000 Services and Other Operating Expenses 412 67.686 67.686
6100/6200 Other Aooroved Capital Outlay 413 0
6400 New EQuioment (DrOf!ram-related) 414 6273 6.273
6500 EQuioment Reolacement (prowam-related) 416 0
Deoreciation or Use Allowance 439 0
Start-Uo Exoenses (service level exemotion) 447 0
Indirect Costs -- Rate: 0.00% 459 0 0
NONREIMBURSABLE EXPENSES
6100-6500 Nonreimbursable caoital outlay 479 0
Other: 489 0
TOTAL EXPENSES 490 $2.334.941 $0 $2.334.941
TOTAL ADMINISTRATIVE COST imdnokd,'m,) 690 $206.428 $0 $206.428
DAYS OF OPERATION 169 243 243
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 9500-AP Page 1 of 1 (5/2002)
30
SCHEDULE 9
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. 2007 Contract No. C3AP 6002
Independent Auditor's Name: Damore. Hamric & Schneider. Inc.. CPAs
Column A Column B Column C
SECTION I - REVENUE EDP
NO, CUMULATIVE FISCAL AUDIT ADJUSTMENT CUMULATIVE FISCAL
YEAR PER AGENCY INCREASE OR (DECREASE) YEAR PER AUDIT
RESTRICTED PROGRAM INCOME
Child Care FoodlNational School Lunch Program 302 $0 $0 $0
Restricted income for operatinl1 costs 306 0
Cal Learn Program 308 0
Maintenance of Effort 339 0
Other Return check charges & uncashed cbecks 312 0 0
SUBTOTAl 311 0 0 0
TRANSFER FROM RESERVE FUND 310 0
FAMILY FEES FOR CERTIFIED CHILDREN 32Q 83.588 83.588
INTEREST EARNED ON CHILD DEVELOPMENT ,
CONTRACT PAYMENTS 349 4.002 4.002
NON-RESTRICTED INCOME
Parent fees for noncertified children 356 0 0
Other 362 0
TOTAL REVENUE 390 $87,590 $0 $87.590
SECTION II-EXPENSES
REIMBURSABLE EXPENSES
Direct Pavmenrs to Providers 401 $1.338.149 $0 $ 1.338.149
] 000 Certificated Salaries 402 0
2000 Classified Salaries 404 190.006 190.006
3000 Emnlovee Benefits 406 71.763 7L763
4000 Books and Sunnlies 408 11.364 11.364
5000 Services and Other Onerating Expenses 412 58.700 58.700
6] 00/6200 Other AnDroved Canital Outlay 413 0
6400 New Eouinment (orOf!ram-related) 414 0 0
6500 Eouinment Renlacement (Drowam-related) 416 0
Denreciation or Use Allowance 439 0
Start-Un Exnenses (service level exemption) 447 0
Indirect Costs -- Rate: 0.00% 459 0 0
6JOO-6500 Nonreimbursable canital outlav 479 0
Other: 489 0
TOTAL EXPENSES 490 $1,669,982 $0 $1.669,982
TOTAL ADMINISTRATIVE COST ("'h,,""oh"") 690 $110.737 $0 $110.737
DAYS OF OPERATION 169 243 243
COMMENTS - Ifnecessary, 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 9500-AP Page I of 1 (5/2002)
31
SCHEDULE 10
AUDITED FINAL RESERVE ACCOUNT CASH ACTIVITY REPORT
ALTERNATE PAYMENT PROGRAMS
Agency Name: Child Care Links
Fiscal Year End: June 30, 2007 Vendor No. B388
Federally Insured Bank Name: Valley Community Bank
Independent Auditor's Name: Damore, Hamric & Schneider, Ine CPAs
COLUMN A COLUMN B COLUMN C
ALTERNATIVE PA YMENT RESERVE ACCOUNT PER AGENCY'S AUDIT AD.IUSTMENT
PER AUDIT
ACCOUNTING LEDGER INCREASE OR (DECREASE)
BEGINNING CASH BANK BALANCE - Last Fiscal Year's
Eodin... Cash Bank Balance (Not from CDFS 9530) $27,526 $0 $27 .526
PLUS CASH DEPOSITED TO RESERVE ACCOUNT
FROM CONTRACT(S) - Durio... Fiscal Year Bein... Audited:
Contract No. 0
Contract No. 0
Contract No. 0
Contract No. 0
Contract No. (J
Contract No. (J
Contract No. (J
Contract No (J
Contract No. (J
Contract No. (J
Total Transferred to Reserve Account 0 0 0
SUBTOTAL 27.526 0 27.526
PLUS INTEREST DEPOSITED TO RESERVE
ACCOUNT - Durin!! Fiscal Year Beina Audited: 541 54]
LESS CASH WITHDRAWN FROM RESERVE ACCOUNT
FOR CONTRACT(S) - Durin!! Fiscal Year Bein!! Audited:
Invoiced by CDE June 2007 U33 1.133
Contract No. (J
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 Ll33 0 1,133
ENDINGCASH BANK BALANCE - Fiscal Year
Beinl!; Audited $26,934 $0 $26.934
COMMENTS -lfnecessary. attach additional sheet(s) to explain information contained in this report:
AUD 9530-A (AP) Page I of I (4/2003)
32
SCHEDULE 11
AUDITED FINAL FISCAL REPORT
for Resource and Referral Programs
Agency Name: Child Care Links Vendor No. B388
Fiscal Year End: June 30. 2007 Contract No. CRRP 6002
Independent Auditor's Name: Damore. Hamric & SchneideLlnc.. CPAs
Column A Column B Column C
SECTION I - REVENUE EDP
NO, CUMULA TIVE FISCAL AUDIT AD,JUSTMENT CUMULATIVE FISCAL
YEAR PER AGENCY INCREASE OR (OECREASE) YEAR PER AIJDIT
RESTRICTED PROGRAM INCOME
Restricted income for operating costs 308 $0 $0 $0
Maintenance of Effort , 0
339 ,
Other (SpecifY): Library Fees 312 0 0
SUBTOTAL 311 0 0 0
TRANSFER FROM RESERVE FUND 310 0 0
INTEREST EARNED ON CHILD DEVELOPMENT
CONTRACT PAYMENTS 349 452 452
NON-RESTRICTED INCOME 0
Other (Specify): Child Care Project 362 110 110
TOTAL REVENUE 390 $562 $0 $562
SECTION II - EXPENSES
REIMBURSABLE EXPENSES
1000 Certificated Salaries 402 $0 $0 $0
2000 Classified Salaries 404 95.081 95.081
3000 Emplovee Benefits 406 41.323 41.323
4000 Books and Supplies 408 18.755 (2.597 16,158
5000 Services and Other Operating Expenses 412 58.525 (7.403) 51.122
61 00/6200 Other Approved Capital Outlav 413 0
6400 New Equipment (vrorrram-related) 414 0
6500 Equipment Replacement (nrorrram-related) 416 0
Depreciation or Use Allowance 439 0
Indirect Costs -- Rate: 0.00% 459 0
NONREIMBURSABLE EXPENSES
6100-6500 Nonreimbursable canital outlav 479 0
Other (SpecifY): 489 0
TOTAL EXPENSES 490 $213.684 ($10.000) $203.684
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.
ADD 2507 Page 1 of J (5/2002)
33
SCHEDULE 12
AUDrrED FINAL REVENUE AND EXPENDITURE REPORT
for One-Time-Only Contracts
Agency Name: Child Care Links Vendor No. B388
Fiscal Year End: June 30, 2007 Contract No. CCIP 5002
Independent Auditor's Name: Damore, Hamric & Schneider, Inc.. CPAs
COLUMN A COLUMN B COLlJMN C
SECTION I - REVENUE CUMULATIVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULATIVE FISCAL
YEAR PER AGENCY OR (DECREASE) YEAR PER AUDIT
RESTRICTED PROGRAM INCOME
Child Care Food/National School Lunch Pro "ram $0 $0 $0
Cal Leam Program 0
Restricted II1come for operating costs (J
Maintenance of Effort 0
Other (snec/fvl: 0
Subtotal Restricted Program Income 0 0 0
F AMIL Y FEES FOR CERTIFIED CHILDREN (J
INTEREST EARNED ON CHILD DEVELOPMENT
CONTRACT PAYMENTS 101 101
NON-RESTRICTED INCOME
Parent fees for noncertified children 0
Other (s/JecifV): 0
Subtotal Revenue for Current Fiscal Year 101 0 10]
Revenue Earned in Prior Years 0 0
TOTAL REVENUE $101 $0 $101
SECTION II - EXPENDITURES
REIMBURSABLE
1000 Certificated Salaries $0 $0 $0
2000 Classified Salaries 23.450 . 23A50
3000 Employee Benefits I J,387 11387
4000 Books and Supplies 4.452 4,452
5000 Services and Other OperatinQ Exnenses ] 9.188 19.188
6100/6200 Other Approved Canital Outlay 0
6400 New Equipment (/Jrovram-related) 0
6500 Equipment ReplacemenUOrol!ram-related) 0
Depreciation or Use Allowance 0
Start-Up Expenses (service level exemntion) 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 Exnenses for Current Fiscal Year 58,477 0 58,4 77
Expenses Incurred in Prior Years 0 0
TOTAL EXPENSES $58.477 $0 $58,477
TOTAL ADMINISTRATIVE COST Ondudod;n,oc'ionll'bow) $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)
34
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. 2007 Contract No. CECT 5001
Independent Auditor's Name: Damore. Hamric & SchneideLInc.. CPAs
COLUMN A COLUMN B COLUMN C
SECTION] - REVENUE CUMULA TJVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULA TJVE FISCAL
YEAR PER AGENCY OR (DECREASE) YEAR PER AUDIT
RESTRICTED PROGRAM INCOME
Child Care FoodlNational School Lunch Pro12ram $0 $0 $0
Cal Learn Program 0
Restricted income for ooeratincr costs 0
Maintenance ofEffor! 0
Other (svecifv): 0
Subtotal Restricted Program Income 0 0 0
F AMIL Y FEES FOR CERTIFIED CHILDREN 0
INTEREST EARNED ON CHILD DEVELOPMENT
CONTRACT PAYMENTS 0 0
NON-RESTRICTED INCOME
Parent fees for noncertified children 0
Other (svecifvl. 0
Subtotal Revenue for Current Fiscal Year 0 0 0
Revenue Earned in Prior Years 205 205
TOTAL REVENUE $205 $0 $205
SECTION II - EXPENDITURES
REIMBURSABLE
1000 Certificated Salaries $0 $0 $0
2000 Classified Salaries 37.223 37.223
3000 Emolovee Benefits 14501 14.501
4000 Books and Suoolies 7.642 7.642
5000 Services and Other Ooeratimr Exoenses 7.801 7.80]
6100/6200 Other Approved Canital Outlav 0
6400 New Equipment (vror:rram-related) 0
6500 Equipment Replacement -j nrocrram-relatedj 0
DePreciation or Use Allowance 0
Start-Uo Exoenses (service level exemotion) 0
Indirect Costs -- Rate 0.00% 0 0
NONREIMBURSABLE EXPENSES
6100-6500 Nonreimbursable caoital outlav 0 0 0
Other nonreimbursable expenses (specifY):
0 0 0
Subtotal Expenses for Current Fiscal Year 67,]67 0 67.167
Exnenses Incurred in Prior Years 57,212 57.212
TOTAL EXPENSES $124379 $0 $124379
TOTAL ADMINISTRATIVE COST lmcl'd<<iin,,";onIloOov') $0 $0
COMMENTS -lfnecessary, 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.
AVO 9529 Page] of 1 (Rev 4/2003)
35
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. 2007 Contract No. CICD 5001
Independent Auditor's Name: Damore, Hamric & Schneider, Inc.. CP As
COLUMN A COLUMN B COLUMN C
SECTION I - REVENUE CtJMULA TIVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULATIVE FISCAL
YEAR PER AGENCY OR !DECREASE) YEAR. PER AUDIT
RESTRICTED PROGRAM INCOME
Child Care FoodlNational School Lunch Program $0 $0 $0
Cal Learn Prol!ram 0
Restricted income. for operatina costs (I
Maintenance of Effort (I
Other (svecifvJ: 0
Subtotal Restricted Program income 0 0 0
FAMILY FEES FOR CERTIFIED CHILDREN (I
INTEREST EARNED ON CHILD DEVELOPMENT
CONTRACT PAYMENTS 7 7
NON-RESTRICTED INCOME
Parent fees for noncertified children 0
Other (svecifv): (I
Subtotal Revenue for Current Fiscal Year 7 0 7
Revenue Earned in Prior Years 0 0
TOTAL REVENUE $7 $0 $7
SECTlON Ii - EXPENDITURES
REIMBURSABLE
] 000 Certificated Salaries $0 $0 $0
2000 Classified Salaries 9.770 9.770
3000 Emnlovee BenefIts 3.188 3.188
4000 Books and Supplies 131 131
5000 Services and Other Oneratin!! Exnenses 973 973
6100/6200 Other Anproved Capital Outlay 0
6400 New Equipment (vrof!ram-related) 0
6500 Eauinment Replacement (nroPram-relatedJ 0
Denreciation or Use Allowance 0
Start-Un Expenses (service level exemntion) 0
Indirect Costs -- Rate: 0.00% 0 0
NONREIMBURSABLE EXPENSES
6] 00-6500 Nonreimbursable canital outlav 0 0 0
Other nonreimbursable expenses (specifjl):
0 0 0
Subtotal Expenses for Current Fiscal Year 14,062 0 14,062
Exoenses Incurred in Prior Years 1.940 1.940
TOTAL EXPENSES $16.002 $0 $16.002
TOTAL ADMINISTRATIVE COST lin,'udwin",'iunll .hov,) $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 contractto an extent
considered necessary to assure oursel ves that the amounts claimed by the Agency were proper.
AUD 9529 Page J of I (Rev 4/2003)
36
SCHEDULE 15
AUDITED FINAL REVENUE AND EXPENDITURE REPORT
for One-Time-Onl)' Contracts
Agency Name: Child Care Links Vendor No. B388
.
Fiscal Year End: June 30. 2007 Contract No. CIMS 6012
Independent Auditor's Name: Damore. Hamric & Schneider. Inc.. CPAs
- COLUMN A COLUMN B COLUMN C
SECTION I - REVENUE CUMULATIVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULATIVE FISCAL
YEAR PER AGENCY OR (DECREASE) YEAR PER AUDIT
RESTRICTED PROGRAM INCOME
Child Care FoodlNational School Lunch PrOlrram $0 $0 $0
Cal Learn. Program 0
Restricted income for operatIng costs 0
MaIntenance of Effort 0
Other (sDecifv): 0
Subtotal Restricted Program Income 0 0 0
F AMIL Y FEES FOR CERTIFIED CHILDREN 0
INTEREST EARNED ON CHILD DEVELOPMENT I
CONTRACT PAYMENTS 0 I 0
NON-RESTRICTED INCOME
Parent fees for noncertified children 0
Other (sDecifY): 0
Subtotal Revenue for Current Fiscal Year 0 0 0
Revenue Earned in Prior Years 0
TOTAL REVENUE $0 $0 $0
SECTION II - EXPENDITURES
REIMBURSABLE
1000 Certificated Salaries $0 $0 $0
2000 Classified Salanes 0
3000 Employee Benefits 0
4000 Books and Supolies 376 376
5000 Services and Other Ooeratinl1. Exoenses 0 0
6100/6200 Other Aporoved Caoital Outlav 0
6400 New Equipment (orofTram-related) 0
6500 Equioment Reolacement-i~ro"ram-related) 0
Deoreciation or Use Allowance 0
Start-Uo Exoenses (service level exemotion) 0
Indirect Costs -- Rate: 0
NONREIMBURSABLE EXPENSES
6100-6500 Nonreimbursable canital outlav 0 0 0
Other nonreimbursable expenses (specifY):
0 0 0
Subtotal EXDenses for Current Fiscal Year 376 0 376
EXDenses Incurred in Prior Years 0
TOTAL EXPENSES $376 $0 $376
TOTAL ADMINISTRATIVE COST I ""ude<! ","eel"," n ,I>ov<) $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 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. 2007 Contract No. CHST 500]
Independent Auditor's Name: Damore. Hamric & Schneider. Inc.. CPAs
COLUMN A COLUMN B COLUMN C
SECTION I - REVENUE CUMULATIVE FISCAL AUDIT ADJUSTMENT INCREASE CUMULATIVE FISCAL
YEAR PER AGENCY ORIDECREASE) YEAR PER AUnIT
RESTRICTED PROGRAM INCOME
Child Care Food/National School Lunch ProlITam $0 $0 $0
. Cal Learn ProlITam 0
Restricted income for operatina costs 0
Maintenance of Effort 0
Other (soecifvl: 0
Subtotal Restricted Program Income 0 0 0
FAMILY FEES FOR CERTIFIED CHILDREN 0
INTEREST EARNED ON CHILD DEVELOPMENT
CONTRACT PAYMENTS 60 i 60
NON-RESTRICTED INCOME
Parent fees for noncertified children 0
Other (soecify): 0
Subtotal Revenue for Current Fiscal Year 60 0 60
Revenue Earned in Prior Years 0
TOTAL REVENUE $60 $0 $60
SECTION II - EXPENDITURES
REIMBURSABLE
1000 Certificated Salaries. $0 $0 $0
2000 Classified Salaries 1.660 1.660
3000 Emplovee Benefits 990 990
4000 Books and Supplies 5.688 5.688
5000 Services and Other Oneratinp Exnenses 8.250 8.250
6] 00/6200 Other Approved Capital Outlay 0
6400 New Equipment (orof!ram-related) 0
6500 Equipment Replacement (nrofTram-relatedJ 0
DePreciation or Use Allowance 0
Start-Up Expenses (service level exemntion) 0
Indirect Costs -- Rate: 0.00% 0 0
NONREIMBURSABLE EXPENSES
6100-6500 Nonreimbursable canital outlav 0 0 0
Other nonreimbursable expenses (specijj'):
0 0 0
Subtotal Expenses for Current Fiscal Year 16.588 0 J6.588
EXDenses Incurred in Prior Years 0 0
TOTAL EXPENSES $J6.588 $0 $16.588
TOTAL ADMINISTRATIVE COST lindud'd;n=""']l'''''w) $0 $0
COMMENTS - If necessary, attach additional sheet(s) to explain information contained in this report:
I I
AUD 9529 Page] of 1 (Rev 4/2003)
38
SCHEDULE 17
AUDITED FINAL RESERVE ACCOUNT CASH ACTIVITY REPORT
RESOURCE AND REFERRAL PROGRAMS
Agency Name: Child Care Links
Fiscal Year End: June 30. 2007 Vendor No. B388
Federally Insured Bank Name: Vallev Community Bank
Independent Auditor's Name: Damore. Hamric 8:; Schneider. Ine.. CPAs
COLUMN A COLUMN B COLUMN C
RESOURCE AND REFERRAL RESERVE ACCOUNT PER AGENCY'S AUDIT ADJUSTMENT I'ERAUDIT
ACCOUNTING LEDGER INCREASE OR (DECREASE)
BEGINNING CASH BANK BALANCE - Last Fiscal Year's
Endin!! Cash Bank Balance (Not from CDFS 9530) $5.518 $0 $5.518
PLUS CASH DEPOSITED TO RESERVE ACCOUNT
FROM CONTRACT(S} - Durin!! Fiscal Year Bein... Audited:
Contract No. 0
Contract No ()
Contract No (J
Contract No. ()
Contract No. ()
Contract No. 0
Contract No. 0
Contract No 0
Contract No. 0
Contract No. ()
Total Transferred to Reserve Account 0 () 0
SUBTOTAL 5.518 0 5.518
PLUS INTEREST DEPOSITED TO RESERVE
ACCOUNT - Durin!! Fiscal Year Bein!?; Audited: 65 65
LESS CASH WITHDRAWN FROM RESERVE ACCOUNT
FOR CONTRACT(S) - Durin!! 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. (J
Contract No. 0
Total Transferred from Reserve Account 0 0 0
ENDING CASH BANK BALANCE - Fiscal Year
Being Audited $5.583 $0 $5.583
COMMENTS - If necessary. attach additional sheet( s) to explain infonnation contained in this report:
ADD 9530-A (RR) Page 1 of 1 (4/2003)
39
Child Care Links
SCHEDULE 18
SCHEDULE OF EQUIPMENT EXPENDITURES
UTILIZING CONTRACT FUNDS
For the Fiscal Year Ended June 30, 2007
Expenditures Under $7,500 Unit Cost
Expenditures Over $7,500 Unit Cost
With CDD Approval
Cost
Item
Cost
Item
$ 2,179 HP Laser Jet Color Printer
4,094 Interface Projector, Screen
2,179 HP Laser Jet Color Printer
(none in FYE 6/30/07)
$ 8,452 Total
40
Child Care Links
SCHEDULE 19
SCHEDULE OF REPAIR AND RENOVATION EXPENDITURES
UTILIZING CONTRACT FUNDS
For the Fiscal Year Ended June 30, 2007
Expenditures Under $10,000 Unit Cost
Expenditures Over $10,000 Unit Cost
With CDD Approval
Cost
Item
Cost
Item
(none in FYE 6/30/07)
(none in FYE 6/30/07)
41
FEDERAL REPORTS & SCHEDULES
Child Care Links
SCHEDULE 20
Page 1 of3
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
,For the Fiscal Year Ended June 30, 2007
Section I - Summary of Auditor's Results
Financial Statements
Type of auditor's report issued:
Internal control over fmancial reporting:
+ Material weaknesses identified?
_ yes
+ Significant deficiencies identified
that are not considered to be
material weaknesses?
yes
Noncompliance material to financial
statements noted?
yes
Federal Awards
Internal control over major programs:
+ Material weaknesses identified?
_ yes
+ Significant deficiencies identified
that are not considered to be material
weaknesses?
_ yes
Type of auditor's report issued on compliance for major programs:
Any audit findings disclosed that are required
to be reported in accordance with section
51O(a) of Circular A-133?
_ yes
43
Unqualtfied
~ no
,j none reported
~ no
~ no
~ none reported
UnquaZtfied
~ no
Child Care Links
SCHEDULE 20
Page 2 of3
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
Forthe Fiscal Year Ended June 30, 2007
Section I - Summary of Auditor's Results
Identification of major programs:
CFDA Number(s}
Name of FederalPro!!ram
93.575/596
93.558
HHS - Community Development Block Grant
HHS - Temporary Assistance for Needy Families
Dollar threshold used to distinguish
between type A and type B programs:
$371.400
Auditee qualified as low-risk auditee?
I
~ yes
no
Section II - Financial Statement Findings
Current Year Findings:
None
Section III - Federal Award Findings & Questioned Costs
None
44
Child Care Links
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
For the Fiscal Year Ended June 30, 2007
SCHEDULE 20
Page 3 of 3
Section IV - Status of Corrective Action Taken on Prior Findings
There were no findings in the prior year.
45
Child Care Links SCHEDULE 21
Page 1 of2
SCHEDULE OF EXPENDITURES OF FEDERAL AND NONFEDERAL AWARDS
For the Fiscal Year Ended June 30, 2007
Federal Grantor/Pass- Through
Grantor/Program
Federal:
Department of Agriculture:
Passed through State of California:
Child and Adult Care Food Program -
Day Care Homes Close Out Costs
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
Passed through County of Alameda:
Alternative Payment
TANF, CalWORKs Stage I-federal portion
Total Expenditures of Federal Awards
* denotes major program
Federal
CFDA Number
Pass-Through
Entity Identifying
Number
10.558
Ol-1144-4F
* 93.575/93.596
* 93.575/93.595
* 93.575/93.596
C3AP-6002
C2AP-6002
CAPP-6003
Expenditures
$
4,749
$ 1,337,691
1,699,804
1,856,133
* 93.575/93.596 CRRP-6002 25,891
* 93.575/93.595 CHST-5001 ]6,588
* 93.575/93.596 CCIP-500 1 58,477
* 93.575/93.596 CIMS-60 12 375
* 93.575/93.596 CECT-500] 67,167
* 93.575/93,596 CICD-5001 ] 4,063
* 93.575/93.596 CAPP-6000/
C93-1059/SE07-039
1] 8,875
Subtotal, CFDA 93.575 $ 5,195,064
* 93.558
C93-1059/
SE07 -046
46
$ 7,180,575
$ 12,380,388
Child Care Links SCHEDULE 21
Page 2 of2
SCHEDULE OF EXPENDITURES OF FEDERAL AND NONFEDERAL A WARDS
For the Fiscal Year Ended June 30, 2007
Non-Federal Grantor/Pass-Through
Grantor/Program
Grantor
ldentifying
Number
Expenditures
State of California:
Child Development Services:
Alternative Payment
Alternative Payment, state portion
CalWORKs Stage 3, state
CalWORKs Stage 2, state
CAPP-6003
C3AP-6002
C2AP-6002
$ 1.l01,603
332291
635,137
Resource and Referral
General - state portion
CRRP-6002
177,794
Passed through County of Alameda:
Alternative Payment
General
CalWORKs Stage 1 - state portion
CAPP-6000/
C93-1059/SE07-039
C93-1059/
SE07-046
33,555
7,180,575
Passed through First 5 Alameda County:
Family Friend Neighbor
Training Project
Career Advisor
lnclusion Project
ECE2006-08-03
ECE2006-08-03
ECE2006-08-03
ECE2006-08-03
5,067
94.550
85,656
45,000
Total Expenditures of State A wards
$
9,691,228
Note to the Schedule of Expenditures of Federal and
Nonfederal A wards
For the Year Ended June 30, 2007
Note ], 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.
47
DAMORE
HAMRIC &
SCHNEIDER,
INC.
PUBLIC ACCOUNTANTS
REPORT ON INTERNAL CONTROL OVER FINANCIAL
REPORTING AND ON COMPLIANCE AND OTHER
MATTERS BASED ON AN AUDIT OF FINANCIAL
STA TEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS
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, 2007, and have issued our report thereon dated October 1, 2007. 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, but not for the purpose of expressing an opinion on the
Agency's internal control over financial reporting.
A control deficiency exists when the design or operation of a control does not allow management
or employees, in the normal course of performing their assigned functions, to prevent or detect
misstatements on a timely basis. A significant deficiency is a control deficiency, or a
combination of control deficiencies, that adversely affects the entity's ability to initiate,
authorize, record, process, or report financial data reliably in accordance with generally accepted
accounting principles such that there is more than a remote likelihood that a misstatement of the
entity's financial statements that is more than inconsequential will not be prevented or detected
by the entity's internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that a material misstatement of the financial statements
will not be prevented or detected by the entity's internal control.
2856 Arden Way, Suite 200
Sacramento, CA 95825-1379
,Tel (916) 481-2856
Fax (916) 488-4428
http://www.dhscpa.com
48
Page 2
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and would not necessarily disclose all matters in
the internal control that might be significant deficiencies or material weaknesses. We did not
identify any deficiencies in internal control over financial reporting that we consider to be
material weaknesses, as defined above.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether 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,
We noted certain matters that we reported to management of Child Care Links in a separate letter
dated October 1,2007.
This report is intended solely for the information and use of management, others within the
organization and federal awarding agencies and pass-through entities and is not intended to be
and should not be used by anyone other than these specified parties.
~~)~i-~~S1-
DAMORE, HAMRIC & SCHNEIDER, INC.
Certified Public Accountants
October 1, 2007
49
DAMORE
HAMRIC &
SCHNEfDER,
INC.
PUBLIC ACCOUNTANTS
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER
COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133
Board of Directors
Child Care Links
Compliance
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-i33 Compliance
Supplement that are applicable to each of its major federal programs for the fiscal year ended
June 30, 2007. 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 20). 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, 2007.
2856 Arden Way, Suite 200
Sacramento. CA 95825-1379
Tel (916) 481-2856
Fax (916) 488-4428
http://www.dhscpa.com
50
Page 2
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 major 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-B3.
A control defiCiency in an agency's internal control over compliance exists when the design or
operation of a control does not allow management or employees, in the normal course of
performing their assigned functions, to prevent or detect noncompliance with a. type of
compliance requirement of a federal program on a timely basis. A signtficant deficiency is a
control deficiency, or combination of control deficiencies, that adversely affects the entity's
ability to administer a federal program such that there is more than a remote likelihood tllat
noncompliance with a type of compliance requirement of a federal program that is more than
inconsequential will not be prevented or detected by the entity's internal control.
A material weakness is a significant deficiency, or combination of significant deficiencies, that
results in more than a remote likelihood that material noncompliance with a type of compliance
requirement of a federal program will not be prevented or detected by the entity's internal
control.
Our consideration of internal control over compliance was for the limited purpose described in
the first paragraph of this section and would not necessarily identify all deficiencies in internal
control that might be significant deficiencies or material weaknesses. We did not identify any
deficiencies in internal control over compliance that we consider to be material weaknesses, as
defined above.
This report is intended solely for the information and use of the board of directors, management,
and federal awarding agencies and pass-through entities and is not intended to be and should not
be used by anyone other than these specified parties.
f1m~~~i-~4~
DAMORE, HAMRIC & SCHNEIDER, INC.
Certified Public Accountants
October 1, 2007
51
Attachment DO
A discussion took place around continued efforts to add new members to the
Board of Directors. Several possible candidates were suggested by Board
members and the Executive Director will take steps to inquire about their
interest in serving on CCL's Board of Directors.
Additionally, Fitzgerald indicated that CCL used to have an application form
for prospective Board members to complete and that possibly it might make
sense to compose a new form and do a mailing to professionals in the
community to illicit interest about serving on the Board. Thompson will
follow up on preparing a new Application oflnterest Form for the next
regularly scheduled meeting.
IV. New Business
a. Authorization to apply for fundingfor 2007-2008 FY
Thompson indicated to the members that many of the agency's funding
sources now require Board approval in order to apply for funds.
MSP
W ong-GiIlmore/BiIlen
Unanimous
b. Approval of addition to Fraud Section of Program Policies and
Procedures
Item withdrawn - currently covered in the Program Polices and
Procedures.
c. Financial Operations Policies and Procedures
Evans stated that the agency has previously required the Executive Director's
signature on check requests exceeding $500. It is being requested that this
amount be increased to $750 before the Director's signature is required, This
would be effective as of January 10, 2007.
MSP
W ong-GiIlmore/Mendez
Unanimous
The remainder of the meeting was spent discussing the Supervisors' recent retreat, the
coaching project that will begin in July and run through June of2008 and information
about how the Staff Appreciation Day was conducted.
Next Board of Directors Meeting is Wednesday, July 11,2007. Please note that this
is a chan2e from the third week of the month to the second week due to external
commitments of the Board members.
Respectfully submitted,
&
r:...,. '.. ~~1L~
Bernie BilIen
~~v
Date
/&;/1/07
, /
t
MINUTES
CHILD CARE LINKS BOARD OF DIRECTORS
April 18, 2007
Board Members Present: Fitzgerald, Wong-Gillmore, Billen, Mendez
Staff Present: Thompson, Evans, Blanc, Camberg
I. Approval of Consent Calendar
MSP
W ong-GillmorelMendez
Unanimous
II. Financials
CFO Evans presented financial information to the Board members and
indicated that CCL is currently on track for the past 9 months of this fiscal
year. He indicated that through February 2007 the agency is $300,000 ahead
of the projected budget.
Board Chair Fitzgerald asked about Prepaid Care, as it is listed as an expense
on the financials. Blanc, Human Resources Director and Evans, CFO,
explained that this is a benefit offered to all employees of the agency. It is for
long term care and the agency pays the base rate for each staff member and
they can increase the amount and/or add dependents if they desire at their own
cost. It is transferable so that employees who leave the agency can take the
insurance with them, at the same premium, and continue to make the .
payments themselves. .
Board member Wong-Gillmore asked if the agency Was intending to purchase
any new equipment and Evans indicated that CCL will be upgrading some of
the CPUs ($20,000), firewall ($4,000) and that the agency will have to pay for
. staff Microsoft licenses soon ($25,000).
A question was asked about the expense labeled Professional Fees and Evans
explained that this expense is for items such as legal fees paid to attorneys for
advice, courier between offices, external computer consultants, etc.
Director's Report
Executive Director, Thompson, briefly summarized the report for the Board
members and there was some discussion around the self-defense program
offered to female employees. All agreed that this was a very valuable set of
tools to offer staff.
III. Old Business
Board Recruitment
Attachment EE
ACORD~
CERTIFICATE OF LIABILITY INSURANCE
DATE (MMlDDlYYYYl
CHILD-l 12/04 07
THIS CERTIFIc:ATE I~ I.SSUEDASAl'4ATTER OF1NFQRMATJON
ONJ..YANDCOtilFERSNO RIGHTS UPON TIiECERTlFICATE
I-lOLDER. THIS CERTlflCATEpOES NOT AMENO, EXTEND OR
AL TERTHE COVERAGEAFfORP!:D BY THE POLICIES BELOW;
PRODUCER
R. C. Fischer & Co.
P.O. Box 8101
Walnut Creek CA 94596-8101
Phone: 925-932-7823 Fax:925-932-0962
INSURED
INSURERS AFFORDING COVERAGE
NAIC#
INSURER.A:
Nonp,ro~U:s-Irtsm;anoe,Allj;an~
INSURER'S: }lo~,th-p.me.i;i.can El:ite, :IIisCo
Chi~d Care Links
1020Se'!=Pentine Lane #102
Pleasanton CA 94566
INSURER C:
INSURERD:
INSURERE'
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN lSS!lED TO THE INSUREDNANlED ABOVEFORTHEPQLlCY PERIODINOICATED,NOTWITHSTANDlNG
ANY REQUIREMENT. TERM OR CONDITION OF ANY CONTRACT OR OTHER DOCUMENT WITH RESPECT TO WHICH THJSCERTIFICATE MAYBE ISSUEO OR
MAY PERTAIN, THE INSURANCE AFFORDED BY'THEPOLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH
POLICIES, AGGREGATE LIMITS SHOWN MAY HAVE BEEN RE[lUCED BY PI\IDCLAiMs.
NSRl: POUCY NUMBER PrPkJ~1ri~rftf&!XE PO!-lj:XJ=XPIRAR-~ I UMITS
LTR TYPE OF INSURANCE DA1'E(MM/DDIVY .
GENERAL LIABILITY LEACH OCCURRENCE $ 1,000...0.00.
~
A X ~ COMMERCIAL GENERAL LIABILITY 2DD710181NPQ 12/0.1/0.1 12/0.1/0.8 PREMfSES(EaOccurence} $100, DCa
~ CLAIMS MAPE ~ OCCPR MED EX? {AI1yon~person} $; 1.0. , 0.00.
-
PERSONAL & ADV INJURY sl,CDO ,aDo.
GENERAL AGGREGATE $2,0.0.0.,0.00.
GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS, caMP/OP AGG $ 2,0.00 ,0.00.
X-I POLICY n ~~C?T n LOC Emp Ben. Included
AUTOMOBILE LlABlUTY COMBINED SINGLE LIMIT $1,,00.0,000.
-
A ~ ANY AlITO 2o.o.71o.181NPO 12/01/0.7 12/0.1/08 (Ea accident)
- ALL OWNED A!lTOS BODILYINJURY
$
SCHEDULED AUTOS (Perpsrsoo)
-
~ HIRED AUTOS BOOILYlNJURY
S
~ NON.OWNED AUTDS (Per accident)
- PROPERTYDAlYIAGE $
(Per accident}
GARAGE L1ABIUTY AUTOONL Y -EA ACCIDENT $
~ ANY AUTO OTHEHTHAN EAACC $
AUTO ONLY: AGG $
-
E:XCE:SSlUMBRELLA LIABIUTY EACH OCCURRENCE $2,0.00,0.0.0
A ~ OCCUR D CLAIMS MADE 10181UMB 12/0.1/0.7. 12/01/0.8 AGGREGATE $ 2.0.00,00.0
$
~ DEDUCTIBLE $
X RETENTION $10. ,0.0.0 $
WORKERS COMPE:NSA TION AND IT;;'~),S~~:~S I IUJlt
EMPLOYE:RS' LIABlLITY E.L. EACH ACCIDENT $
ANY. PROPRI ETORlP ARTNERlEXECUTIVE
OFFICER/MEMBER EXCLUDED? E.L.DISEASE' EA EMPLOYEE $
If yes, describe under E.L. DISEASE . POLICY LIMIT s
SPECIAL PROVISIONS below
OTHER
A Professional 20o.710181NPO 12/01/0.7 12/01/0.8 Aggregate 2.,000,00.0.
Liabilitv Per Occur 1,0.00,00.0
DESCRIPTION OF OPERATIONS I LOCATIONS / VEHICLES I EXCLUSIONS ADDED BY ENDORSEMENT/ SPECIAL PROVlSIOlfS
Additional insured provi.ded subject to attached form #CG 20 10. 0.7/04. *10
day notice of cancellati.on for non payment of preIIlium.
City of Dublin
Parks & Service Department
lOG Civic Plaza
DublinCA 94568
CANCELLATION
DUBLI~ 3 SHOULD.ANYOF THE ABOVE DESCRIBED POUCIES BE CANCELLED BEFORE THE EXPIRATION
DATE THEREOF; THEISSUINGINSIJRER WILL ENDEAVOR TO MAl!. * 30 DAYSWRJrrEN
NOTICETO THJ:CERTIFlCATE HOLDER NAMED TO THE LEFT. eUl' FAILURE TO DO SO SHALL
IMPOSE NO OBLlGATlON OR LIABILITY OF ANY KIND UPON THE INSURER, ITSAGE:NTS OR
REPRESENTATI\lES;
AU~VE
@ACORD CORPORATION 1988
CERTIFICATE HOLDER
ACORD 25 (2001/08)
IMPORTANT
Ifthe certificate holder is an ADDITIONAL INSURED, thepoliby(ieS)rnustbeendorsed. Astatement
on this certificate does not confer rights to the certificate holderin liell ofsQc:hendorsement(s).
If SUBROGATION IS WAIVED, subject to thetermsandconditions ofthepolicy, certain policies may
require an endorsement. A statement qn this .certificate dqes not confer fights to the certificate
holder in lieu of such endorsement(s),
DISCLAIMER
The Certificate of Insurance on the reverse side ofthisfonrrdoes not constitute~rcontract between
the issuing insurer(s), authorized representative dtproducer, andthecertifibatehPlder, npr does it
affirmatively or negatively amend,extend or alter thecovel"age afforded by the policies listed thereon.
ACORD 25 (2001/08)
POLICY NUMBER: 200710181 N?O
COMMERCIAL GENERAL LIABILITY
CG 2010 07 04
THIS ENDORSEMENT CHANGES TH EPOLl CY. PLEASE READ IT CAREFULLY.
ADDITIONAL INSURED -.QWNERS, LESSEES OR
CONTRACTORS -SCHEDULEiD PERSON OR
ORGANilZATION
This endorsement modifies insurance provided under the following:
COMMERCIAL GENERAL UA81L1TYCOVERlXGE PART
SCHEDULE
Name Of Additional Insured Person(s)
Or Oraanization{s): Location(s) Of Covered Operations
C ITY OF DUBL iN 100 CI \/1 C PLAZA
PARKS AND SERV ICES DEPARTMENT DUBLI N, CA 94568
,
Information required to con:!plete this Schedule, if not shown above, will be shown in the Declarations.
A.Section II - Whots An Insured is amended to
include as an additional insured the person(s}or
organization(s) shown in the Schedule, but only
with respect to liability for "bodily injury", "property
damage" or "personal and advertising injury"
caused, in whole or in part, by;
1. Your acts or omissions; or
2. The acts or omissions of those acting on your
behalf;
in the performance of your ongoing operations for
the additional insured(s) at thelocation(s) desig-
nated above.
B. With respect to .theinsurance Cilfforded to these
additional insureds, the following additionaJexclu-
sicns apply:
This insurE\nc:e does not apply to "bodily injury" or
.property damage"occurring after:
1.. AllWork, inCluding materials, parts or equip-
metlt funiished in connection with such work,
on the proJect{other than service, maintenance
or repairs} to be performed by or on behalf of
the additionalinsured(s) at the location of the
covered operations has been completed; or
2. That portron of "your work" out of which the
injUry or dcll't1age arises has been put toits .In-
tended use by any person or organization other
than anotharcoritractoror subcontractor en-
gaged in performil1Qoperations for a principal
as a part of the same project.
CG 20 10 07 04
Page 1 of 1
o
@ ISO Properties, lne" 2004
Attachment EE
DATE (MMlDDiYYYYl
CHlLD-1 b1 14 08
ThlIS.CERTIFI~ATE..ISfSSUEOASAM.4.TTE~..OFINFORMATION
ONL:YANOCONFERS.NO.RIGHTS UPON THEqERTIFICATE
HOL.D(':R, THISCERTIFIC.4.TEIJOE~ NOT AMEND, EX'fEND OR
ALrERTHECOVERAG(': AFFORDED BY THE POLICIES BELOW.
CERTIFICATE OF LIABILITY INSURANCE
ACORD~
PRODUCER
R.C . Fischer & Co.
P.O, Box 8101
Walnut Creek CA 94596-9101
Phone: 925-932-7823 Fax:925~932-0962
INSURED
NAIC#
INSURERS AFFORDING COVERAGE
INSURERA:
INSURERB:
INSURERC:
INSURER D:
INSURERE:
oak RivQr__Xnaurance Company
Child Care Links
1020 Se~entine Lane #102
PleasantonCA 94566
COVERAGES
THE POLICIES OF INSURANCE LISTED BELOWHAVE BEEN ISSUEDTOTHEINSUREONAMED ABOVE FORTHEPOLlCY PERIOOINDICATEQ.NOlWlTHSTANDlNG
ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACT OROTHEROOCUMENTW1THReSPf;cnOWHICH THIS CERTIFICATE !MY BEISSUEOOR
MAY PERTAIN. THE INSURANCE AFFORDED BY THE; POLICIES DESCRIBED HEREIN IS SUBJECT TO,6J,L THE reRMS,EXCLU1310NS Jl,Np CONDITIONS OFsUCH
POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS,
LTR'NSR TYPE OF INSURANCE POLICY NUMBER DA1E}M~D"D'rWlE P8kftltAAWb'b^MW. LIMITS
~NERAL LIABILITY EACH.OccURRENCE $
- 5MERCIAl GENERAL LIABIliTY ~REMIS~S lEa OCOJreoce) $
- CLAIMS MADE D OCCUR MED exp (Any 0116 persoil) $
PERSONAl. & AOVINJURY $
GENERAL AGGREGATE $
~lAGGREGATE LIMIT APPliES PER: PRODUCTS- COMPIOPAGG $
POLICY n ~~gi n LOC
~TOMOBILE LIABIliTY COMBINED SINGLE LIMIT $
ANY AUTO (Eaaecider\l)
-
- Al.L OWNED AUTOS BODli;Y INJURY
$
SCHEDULED AUTOS (P~r persOil)
-
- HIRED AUTOS BODILY INJURY
$
NON.OWNED AUTOS (Per accident)
-
- PROPERTY DAMAGE $
(Per accident)
GARAGE LIABiliTY AUTO ONLY - EA ACCIDENT $
==i ANY AUTO OTHER THAN EAACC $
AUTO ONLY: AGG $
:=JESSlUMBRELLA. LIABILITY EACH OCCURRENCE $
OCCUR 0 CLAIMS MADE AGGREGATE .$
$
rl OEPUCTLBLE S
RETENTION $ S
WORKERS COMPENSATION AND X ItORYLlMITS I IUJ~'
A EMPLOYERS' LIABILITY 2200050201081 01/10/08 01/10/09 $lr 000,000
ANY PROPRIETORJPARTNERiEXECUTIVE El. EACH ACCIDENT
OFFICERlMEMBER EXCLUDED? EL DISEASE - EA EMPLOYEE sl,OOO,OOO
~~~MtS~~v'js1oNS below E.l. DISEASE - POLICY LIMIT si,000,600
OTHER
DESCRIPTION OF OPERATIONS / LOCATIONS/VEHICLES /ExcLuSIONS ADDED BY ENDORSEMENT/SPECIAL PROVISIONS
*10 day notice of cancellation for non payment of prem:iwl'lo
CANCELLATiON
DUELl _ 3 SHOULD ANY OF THE ABOVE DE$CRlBED POLICIES BE CANCELLED BEFORE THE EXPIRATION
DATETHI'REOF. THE lSSUlNG INSURER WILL ENDEAVOR TO MAIL *30 DAYS WRITTEN
NOTICE TO THE CERTlFICATEHOLDER NAMED TO THE LEFT, BUT FAILURE TO 00 SO SHALL
IMPOSE NO OBLIGATION ORLlABllITYOF ANY KIND UPON THE INSURER, ITS AGENTS OR
REPRESI'NTATllIES.
AU~rvE
CERTIFICATE HOLDER
City of Dublin
Parks & Service Department
100 Civic Plaza
Dublin CA 94568
@ACORDCORPORATION 1988
ACORD 25 (2001/08)
IMPORTANT
If the certificate holcler isan APDITIONALIN$I..JRED, the poHcy(ies} must be endorsed. A statement
on this certificate does not confer rights to the certificate holder in lieu ofsuQh endorsement(s}.
If SUBROGATION ISWAIVED,sllbJectlo the terms andconditionsofthe policy, certain policies may
require an endorsement. A statementon this certificate does not confer rights to the certificate
holder in lleu of such endorsement(s).
DISCLAIMER
TheCertifjcateof Insurance on the reverse sideofthisform does not constitute a contract between
the issuing insurer(s), authorized representativepfproducer, and the certificate holder, nor does it
affirmatively or negatively amend, extenclor alter the coverage afforded by the policies listed thereon,
ACORD 25 (2001108)
Attachment HH
JUN 0 8 2000
In r al Revenue Service
Department of the Treasury
,
P. O. .Box 2508
Cincinnati, OH 45201
Date: June 2, 2000
Person to Contact:
Tanya Martin 31-03017
Customer Service Representative
Toll Free Telephone Number:
8:00 a.m. to 9:30 p.m. EST
877-829-5500
Fax Number:
513-263-3756
Federal Identification Number:
94-2379571
Resources for Family Development
Child Care Links
1020 Serpentine Ln. Ste. 102
Pleasanto, CA 94566-4758
. #:
E'.E;D: Cj /0 - 02:1-39- 2
. Dear Sir or Madam:
.51 G
This letter is in response to your telephone call requesting a copy of your organization's determination letter.
This letter will take the place of the copy you requested,
Our records indicate that a determination letter issued in May 1977 granting your organization exemption
from federal income tax under section 501 (c)(3) of the Internal Revenue Code. That letter is stlll in effect. .
Based on information subsequently submitted, we classified your organization as one that is not a private
foundation within the meaning of section 509(a) of the Code because it is an organization described in
sections 509(a)(1) and 170(b)(1)(A)(vi).
This classification was based on the assumption that your organization's operations would continue as stated
in the application. If your organization's sources of support, or its character, method of operations, or
purposes have changed, please let us know so we can consider the effect of the change on the exempt
status and foundation status of your organization.
Your organization is required to file Form 990, Return of Organization Exempt from Income Tax, only if its
gross receipts each year are normally more than $25,000. If a return is required, it must be filed by the 15th
day of the fifth month after the end of the organization's annual a,ccountil1g period. The law imposes a
penalty of $20 a day, up to a maximum of $10,000, when a return is filed late, unless there is reasonable
cause for the delaY.
All exempt organizations (unless specifically excluded) are liable for taxes under the Federal Insurance
Contributions Act (social security taxes) on remuneration of $100 or more paid to each employee during a
calendar year, Your organization is not liable for the tax imposed under the Federal Unemployment Tax Act
(FUTA). .
Organizations that are not private foundations are not subject to the excise taxes under Chapter 42 of the
Code, However, these organizations are not automatically exempt from other federal excise taxes.
Donors may deduct contributions to your organization as provided in section 170 of the Code. Bequests,
legacies, devises, transfers, or gifts to your organization or for its use are deductible for federal estate and
gift tax purposes if they meet the applicable provisions of sections 2055,2106, and 2522 of the Code.