FRESNO STATE PROGRAMS FOR CH ILDREN, INC.
CAMPUS C HILDREN'S CENT ER/EA RLY EDUCATION CENTER
TABLE OF CONTENTS
June 30, 2013
PAGE
General Information
Corporate Information
2
Independent Auditor's Report
3-4
Financial Statements:
Statements of Financial Position
5
Statements of Activities
6
Statements of Cash Flows
7
Notes to the Financial Statements
8-1 2
Additional Information:
Combining Statement of Financial Position
13
Combining Statement of Activities
14
Schedule of Expenditures of Federal and State Awards
15
Report on Internal Control Over Financial Repot1ing and on Compliance and
Other Matters Based on an Audit of Financial Statements Performed in
Accordance With Government A uditing Standards
16- 17
Schedule of Findings and Questioned Costs
18
Current Status of Prior Year Findings
19
Combining Schedule of Administrative Costs
20
Combining Schedule of Expenditures by State Categories
21
Reconci liation ofCDE and GAAP Expense Reporting
22
Schedule of Renovation and Repair Expenditures
23
Schedule of Equipment Expend itures
24
Audited Final Attendance and Fiscal Report Forms:
Audited Final Attendance and Fiscal Report for State Preschool
Programs (CS PP)
25 -26
Audited Final Attendance and Fiscal Report for Child Development
Programs (CCTR)
27-29
Additional Information for California State Un ivers ity. Fresno
30
Schedule of Net Pos ition
31
Schedule of Revenues, Expenses and Changes in Net Posi tion
32
Other Information
33-34
GENERAL INFORMATION
Fresno State Programs For Children, Inc.
Federal Grant Project No. 1O-Q621-00-5136-2
Federal Grant Proj ect No. 10-Q621-00-3609-2
Child Development Contract Project No. 1O-Q621-00-3254-2
Child Development Contract Project No. 10-Q621-00-3038-2
Federal Grant Project No. 1O-Q621-00-5136-2
Federal Grant Project No. 1O-Q621-00-3609-2
Child Development Contract Project No. 1O-Q621-00-3254-2
Nonprofit Corporation
Address:
California State University, Fresno Auxiliaty Corporations
2771 E. Shaw Avenue
Fresno, California 93 710-8205
(559) 278-0800
For the period July 1, 2012 through June 30,201 3
Days of Operation: 235
Schedule of Operation Each Day:
Opening Time-7:30a.m. -Sites II, III, IV
Closing Time - 5:30 p.m. - Sites II, III, IV
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
CORPORATE INFORMATION
For the Fiscal Year Ended June 30, 2013
BOARD OF DIRECTORS
Deborah S. Adishian-Astone
Tawanda Kitchen
Moses Menchaca (6/1/13-6/30/13)
Atihur Montejano (7/1112-5/31 /13)
Kathie Reid
Linda Rodriguez
Don Romsa
Colleen Torgerson
Fresno, California
Fresno, California
Fresno, California
Fresno, California
Fresno, Califomia
Fresno, California
Fresno, Califomia
Fresno, Califomia
Sandra Witte
Mehrzad Zan·in
Fresno, Califomia
Fresno, California
CORPORATE OFFICERS
Sandra W itte
Colleen Torgerson
Deborah S. Adishian-Astone
Kathie Reid
Chair
Vice Chair
Treasurer
Secretary
CORPORATE DATA
Executive Offices
2771 East Shaw Avenue
Fresno, California 937 10-8205
Telephone (559) 278-0800
Auditors
Price Paige and Company
677 Scott A venue
Clovis, California 93612
Telephone (559) 299-9540
2
PRICE PAIGE & COMPANY
Accountancy Corporation
The Place to Be
INDEPENDENT AUDITOR'S REPORT
To the Board of Directors of
Fresno State Programs for Children, Inc.
Fresno, California
We have audited the accompanying financial statements of Fresno State Programs for Children (a nonprofit
organization), which comprise the statement of financial position as of June 30, 2013, and the related statements of
activities and cash flows for the year then ended , and the related notes to the financial statements.
Management's Responsibility for the Financial Statements
Management is responsible for the preparation and fair presentation of these financial statements in accordance
with accounting principles generally accepted in the United States of America; this includes the design,
implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial
statements that are free from material misstatement, whether due to fraud or error.
Auditor's Responsibility
Our responsibility is to express an opinion on these financial statements based on our audit. We conducted our
audit in accordance with auditing standards generally accepted in the United States of America. Those standards
require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements
are free from material misstatement.
An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend on the auditor's judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments,
the auditor considers internal control relevant to the Organization's preparation and fair presentation of the financial
statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of
expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no such opinion.
An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of
significant accounting estimates made by management, as well as evaluating the overall presentation of the financial
statements.
We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit
opinion .
Opinion
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position
of Fresno State Programs for Children as of June 30, 2013, and the changes in its net assets and its cash flows for
the year then ended in accordance with accounting principles generally accepted in the United States of America .
6 77 Scott Avenue
Clovis, CA 93612
tel 559.299.9540
fax 559.299.2344
www. ppcpas.com
3
Other Matters
Additional Information
Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The
accompanying schedule of federal and state awards on page 15 and the information reflected on pages 13 to 14 and
20 to 29 is presented as required by the Audit Guide for Audits of Child Development and Nutritional Programs
issued by the California Department of Education. The information reflected on pages 31 to 34 is presented as
required by the Chancellor of the California State University. 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.
Clovis, California
September 10, 2013
4
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
STATEMENTS OF FINANCIAL POSITION
JUNE 30, 2012 AND 2013
2012
ASSETS
Current Assets:
Cash and Cash Equivalents (Note 3)
Accounts Receivable - Contracts
Accounts Receivable - Other
Prepaid Expenses - Deposits
$
Total Current Assets
Fixed Assets:
Equipment
Less Accumulated Depreciation
Total Fixed Assets
TOTAL ASSETS
539,18 1
57,556
I 02,635
14,752
20 13
$
624,384
128,863
141 ,711
7,749
714, 124
902,707
44,656
(39,358)
44,656
(4 1,446)
5,298
3,210
$
719,422
$
905 ,9 17
$
95,802
$
218,221
LIABILITIES AND NET ASSETS
Current Liabilities:
Accounts Payab le and Accrued Expenses (Note 5)
Net Assets:
Unrestricted:
Undesignated
Designated
Total Unrestricted Net Assets
573,620
50,000
623,620
TOTAL LIABILITIES AND NET ASSETS
$
719,422
The accompanying notes are an integral part of the financial statements
5
637,696
50,000
687,696
$
905,917
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
STATEMENTS OF ACTIVITIES
FOR THE YEARS ENDED JUNE 30, 2012 AND 2013
2013
2012
CHANGES IN UNRESTRICTED NET ASSETS:
Revenues:
State App01tionment
Federal Funds
One-Time Grants
University Contributions (Note 7)
Day Care Fees- Parent Fees
Student Body Fees (Note 7)
Interest Income
Donations
Miscellaneous
$
508,742
288,540
11 ' 159
87,8 10
285,657
339, 155
1,476
0
21 ,368
$
39 1'73 0
343,067
0
87,8 10
280,010
414,693
1,594
374
24,388
1,543,907
1,543,666
Expenses:
Program Expenses - Child Care
Management and General
1,333,343
114,825
1,367,905
111 ,685
Total Expenses (Note 8)
1,448, 168
I ,479,590
95 ,739
64,076
527,881
623 ,620
Total Revenues
Increase in Net Assets
Net Assets at Beginning of Year
$
Net Assets at End ofYear
623,620
The accompanying notes are an integral part of the financial statements
6
$
687,696
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED JUNE 30, 2012 AND 2013
2012
CASH FLOWS FROM OPERATING ACTIVITIES
Increase/(Decrease) in Net Assets
Adjustments to Reconcile Increase in Net Assets
to Net Cash Provided/(Used) by Operating Activities:
Depreciation
Changes In:
Accounts Receivable
Prepaid Expenses - Deposits
Accounts Payable and Accrued Expenses
$
95,739
2013
$
2,411
Net Cash Provided/(Used) By Operating Activities
Net Increase/(Decrease) in Cash
Cash and Cash Equivalents at Beginning of Year
2,088
(39,283)
(6,200)
14,981
(110,383)
7,003
122,4 19
67,648
85,203
67,648
85,203
471 ,533
539, 181
Cash and Cash Equivalents at End of Year
$
539, 181
$
CASH FLOW INFORMATION
Income Taxes Paid
$
2,6 13
$
The accompanying notes are an integral part of the financial statements
7
64,076
624,384
FRESNO STATE PROGRAMS FOR C HILDR EN, INC.
NOTES TO FINANC IAL STATEMENT S
J UNE 30, 2012 AN D 2013
Note I -General Information
The Fresno State Programs for Children, Inc. ("Programs for Children") was incorporated on December 3,
1996, and began operations on July I, 1999, as a separate non-profit corporation. The Corporation provides
chil d care services primarily for college students, fac ulty, staff and local community mem bers in three sites
at Cali forni a State University, Fresno.
Note 2 - Summary of Significant Accounting Policies
The financial statements of the Programs for Children have been prepared on the accrual basis of
accounting. This method accounts for revenues and expenses in the period in wh ich they are considered to
have been earned and incurred, respectively. The signi ficant accounting policies of the Programs for
Children are descr ibed below to enhance the usefulness of the financial statements.
Estimates
The preparation of financial statements in conformity with generall y accepted accounting
principles requires management to make estimates and assumptions that affect the reported
amounts of assets and liabilities and disclosure of cont ingent assets and liabilities at the date of the
fi nancial statements and the reported amounts of revenues and expenses during the reporting
period. Actual results could differ from th ose estimates.
Fund Accounting
The Programs for C hildren receives revenues from state a nd federal grants for program operations.
To ensure observance of limitations placed on the use of resources available to the Programs for
Children, the accounts are maintai ned in accordance with the principles of fund accounting. Fund
accounting is the procedure by wh ich resources for various purposes are classified for accounting
and reporting purposes into funds established in accordance to their nature and purpose. Federal
and state child development contracts are reported as a sing le contract because the Programs for
Children has been allowed to commingle expend itures. The Combining Statement of Financial
Position and Combi ning Statement of Activities reflect the respective assets, liabi lities, revenues,
expenses and net assets of the General C hild Development Program Fund and Chi ld Care Food
Program Fund.
Cash and Cash Eq uivalents
For purposes of the Statements of Cas h Flows, cash includes short-term high ly liquid investments
with an initial maturity of three months or less.
Accounts Receivable-Oth er
Acco unts receivable-other are stated at the amount management expects to collect from
outstanding balances. Management provides for probable uncollectible amounts through a
provision for bad debt expense and an adj ustment to a va luation allowance based on its assessment
of the current status of individual accounts. Balances that are st ill outstanding after management
has used reasonable co llection efforts are written off through a charge to the va luation allowance
and a credit to accounts receivable. Included in accounts receivable at June 30, 201 3 are amounts
relating to uncollectible daycare fees - parents. Allowances for doubtful accounts in the amounts
of$0 and $5,500 have been established as of June 30, 2012 and 201 3, respectively.
8
Note 2- Su mmary of Significant Accounting Policies, continued
Fixed Assets
Fixed Assets are reflected on the financial statements at cost less accumulated depreciation.
Depreciation is computed usi ng straight-l ine rates based on the estimated useful lives, ranging
from three to ten years. The organization capital izes all expenditures in excess of $5,000.
40l(k) Plan
The organization has a 40 I (k) plan which covers e ligible employees meeting age and length of
service requirements. Eligible employees contribute to the p lan with salary deferrals. The
organization matches the first 5% of employee deferrals. Contributions to the plan for the years
ended June 30, 20 12 and 20 13, totaled $2,553 and $2,536 and are included in employee benefits.
Tax Status
The organization is organ ized and operated exclusively for educational purposes and is thus
allowed tax exempt status under provisions of section 50 I(c)(3) of the Internal Revenue Code and
section 2370 I (d) of the California Revenue and Taxation Code. However, income for certain
activities not directly related to the organization's tax-exempt purpose is subject to taxation as
unrelated business income.
Expense Allocation
The costs of providing various programs and other actJvJtJ es have been summarized on a
functional basis in Note 8 - Expenses by Natural Classification. Accordingly, certain costs have
been allocated among programs and supporting services.
Note 3- Cash and Cash Eq uivalents
Cash at June 30 consisted of the fo llowing:
Deposits:
Cash On-Hand and in Banks
Pooled Funds:
Cash in State of California Local Agency
Investment Funds
Total
$513,606
$598,725
25.575
25.659
$539.ill
$624 384
At June 30, 2012, the Federal Depository Insurance Corporation (FDIC) insured cash balances held in
interest-bearing accounts up to $250,000 and unl imited amounts for non interest bearing accounts. Effective
January I, 2013, the FDIC insures cash balances held in interest and non interest-bearing accounts
combined up to $250,000. At June 30, 2012 and 20 13, the Programs for Children 's uninsured cash
balances at C itibank totaled $ 162,260 and $356, 178 respectively.
Programs for C hildren maintains some of its cash in the State of California Local Agency Investment Fund.
The state pools these funds with those of other organ izations and invests the cash. These pooled funds are
carried at cost, which approximates market value. Interest earned is rem itted quarterly to the Programs for
Children. An y investment losses are proportionately shared by all funds in the pool.
9
Note 4 - Fair Value Measurements
Effective May I, 2008, the Programs for Children adopted Statement No . 157, Fair Value Measurements,
Statement of Financial Accounting Standards No. 157 (FAS 157), subsequentl y included in the
Codification as ASC 820. ASC 820 applies to all financial statements that are being measured and reported
on a fair value basis.
ASC 820 defines fair value as the price that would be received to sell an asset or paid to transfer a liability
in an orderly transaction between market participants at the measurement date. ASC 820 establishes a fair
value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy
gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities
(Level I measurements) and the lowest priority to measurements involving significant observable inputs
(Level 3 measurements). The three levels of the fair value hierarchy are as follows:
Level 1 - Inputs are quoted market prices (unadjusted) in active markets for identical assets or
liabilities. Valuations for assets and liabilities traded in active exchange markets. Valuations are
obtained from readily available pricing sources for market transactions involving identical assets
or liabilities.
Level 2 - Inputs other than quoted prices within Level I that are observable, either directly or
indirectly. Valuations for assets and liabilities traded in less active dealer or broker markets.
Valuations are obtained from third party pricing services for identical or similar assets or
liabilities.
Level 3 - Inputs are unobservable. Valuations for assets and liabilities that are derived from other
valuation methodologies, including option pricing models, discounts cash flow models and similar
techniques, and not based on market exchange, dealer, or broker traded transactions. Level 3
valuations incorporate ce1tain assumptions and projections in determining the fair value assigned
to such assets or liabilities.
The table below presents the balance of assets measured at fair value on a recurring basis at June 30:
Fair
Value
201 2
Cash and Cash Equi valents
Totals
$
$
539, 181
539.181
Levell
$
$
Fair
Value
2Ql3_
Cash and Cash Equi valents
Totals
$
$
624,384
624.384
539, 181
532 181
Level I
$
624,384
$
624,384
Note 5- Accounts Payable and Accrued Expenses
Included in accounts payable are the unspent California Depmtment of Education (CDE) funds for the
years ended June 30:
Contract
CCTR
CSPP
$
$
2Q.ll
20,060
0
2Q,Q6Q
$
$
201 3
11 3,243
0
113,243
The amounts will be repaid to the CDE only after the CDE has closed the years' contracts and has notified
the Programs for Children to repay the funds.
10
Note 6 - Contingencies
The Programs for Chi ldren has received California Department of Education funds for specific purposes
that are subject to review and audit by the grantor agencies. Although such audits could generate
expendit ure disallowance under terms of the grants, it is believed that any required reimbursements wi ll not
be material. The organization receives approximately 48% of its revenues from State and Federal contracts.
A reduction in the amounts obtained from contracts could impact the operations of the organi zation.
Note 7 - Related Parties
The Programs for Children had transactions with California State Un iversity, Fresno during the year ended
June 30 as follows:
An allocation was received from the Uni versity's Division of Student Affairs to supplement the
Programs for Children operations of $3 I ,560 for each of the years ended June 30, 20 12 and June 30,
20 13.
The Jordan College of Agriculture Science and Technology contributed $27,440 for each of the years
ended June 30, 20 12 and June 30, 2013. The School of Education and Human Development
contributed $28,8 10 for each of the years ended June 30, 2012 and June 30, 201 3.
Student Body Fee income allocated to Programs for Children amounted to $339, 155 for the year ended
June 30, 2012 and $414,693 for the year ended June 30, 2013. At June 30, 2012, the Programs for
C hildren had a receivable from the University of$86,371 and a payable to the Uni versity of$30,612
for salary/wages reimbursement. At June 30, 20 13, the Programs for Children had a receivable from
the University of $ 134,693 for Student Body Fee income and a payable to the Uni versity of $6 1,784
for sala ry/wages and other expense re imbursement.
Facil ity Lease for use of University premises. Reimbursement of Univers ity resources has been set
forth by the Memorandum of Understanding (MOU), effective July I, 20 II through June 30, 20 16.
Based on the terms set fort h by the MOU, Programs for Children paid to the University $0 for both
years for administration fees; and $3 ,982 and $0 for fac ilities/ maintenance fees for the year ended June
30, 20 12 and June 30, 201 3, respectively.
In addition to the University, Programs for Children is related to California State University, Fresno
Association (" Association") due to common management of the two entities. Programs for Children had
the following transactions with the Association during the years ended June 30,2012 and 20 13:
Pursuant to a management services agreement, Programs for Children pays adm inistrative fees to the
Association for management services. The adm inistrative fees for the years ended June 30, 2012 and
201 3 were $75,200 and $70,600, respective ly, based on services rendered.
The Programs for Children has transactions with Agri cultural Foundation of California State
University, Fresno . The amounts due the Agricultura l Foundation from the Programs for Children
were $397 and $0 at June 30, 201 2 and 2013, respectively.
11
Note 8 - Expenses by Natural C lassification
The fo llowing is a detailed list of expenses by natural classification for the year ended June 30:
Program
Certificated Salaries:
Teachers
Supervisors
Classified Salaries:
Instructional Aides
Clerical
Other
Administration Fees
Employee Benefits
Food Services:
Food
Personnel
Other Food Expenses
Instructional Supplies
Other Supplies
Travelffraining
Telephone
Depreciation
Other Operating Expenses
20 12
General &
Administrative
Total
Program
2013
General &
Administrative
Total
$355,682
143,666
$355,682
143,666
$363,105
143,666
$363,105
143,666
28 1,710
43,109
53,054
297,507
43, 109
64,495
256,560
28 1,710
43,109
53,054
11 4,825
256,560
297,507
43,109
64,495
111 ,685
279,826
69,037
44,84 1
3,578
21,535
9,092
5,884
3,482
2,411
39,702
$1.333 343
69,037
44,84 1
3,578
21,535
9,092
5,884
3,482
2,411
39,702
$11 4 825 $1 448.168
68,319
44,259
1,238
14,593
11,42 1
5,229
3,470
2,088
25,581
$1367905
$11 4,825
$111 ,685
279,826
68,319
44,259
1,238
14,593
11,421
5,229
3,470
2,088
25,~81
$11 I 685 $1 479 i2.Q
Note 9- Subseg uent Events
Subsequent events have been evaluated through September I0, 20 13, which is the date the financial
statements were available to be issued, noting no matters requiring disclosure in the financial statements for
the year ended June 30, 20 13.
Note 10- Uncer tain Tax Positions
Generally Accepted Accounting Principles (GAAP) requires the Organization to determine and assess all
material tax positions taken in any income or information returns, including all significant uncertain
positions, in all tax years that are still subject to assessment or challenge by relevant taxing authorities.
GAAP addresses the recognition and measurement of income tax positions using a " more-likely-than-not"
(MLTN) threshold. The MLTN threshold means that:
•
•
A benefit related to an uncertain tax position may not be recognized in the financial statements
un less it is MLTN that the position will be sustained based on its technical merits; and
There must be more than a 50 percent likeli hood that the position would be sustained if challenged
and considered by the highest court in the relevant j urisdiction.
Management evaluated all material tax positions as requ ired by GAAP and determined that th is
requirement had no impact on the organizations financial statements.
Programs for Children files income tax returns in the U.S. federal j urisdiction and the State of California.
The Organization' s federal income tax returns for the tax year 20 I 0 and beyond remain subject to
examination by the Internal Revenue Service. Programs for Children's Cali fornia income tax returns for
2009 and beyond remain subject to examination by the Franchise Tax Board.
12
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
CAMP US CHILDREN'S CENTER/ EARLY EDUCATION CENTER
COMBINING STATEMENT OF FINANCIAL POSITION
JUNE 30, 2013
Gener al Child
Development
P rogra m
ASSETS
Current Assets:
Cash and Cash Equivalents
Accounts Receivable- Contracts
Accounts Receivable- Other
Prepaid Expenses - Deposits
Due from Child Care Food Program
$
Total Current Assets
624,384
119,878
14 1,7 11
7,749
6,22 1
C hild Ca re
Food
Progra m
$
$
899,943
Fixed Assets:
Equipment
Less Accumulated Depreciation
Total Fixed Assets
TOTAL ASSETS
Total
(6,221)
624,384
128,863
141 ,7 11
7,749
0
2,764
902,707
8,985
44,656
(41,446)
44,656
(41 ,446)
3,2 10
3,2 10
$
903,153
$
2,764
$
905 ,91 7
$
2 15,457
$
2,764
$
218,221
LIABILITIES AND NET ASSETS
Curre nt Liabi lities:
Accounts Payable and Accrued Expenses
Unrestricted Net Assets
687,696
TOTAL LIABILIT IES AND NET ASSETS
$
903, 153
687,696
$
2,764
The accompanying notes are an integral part of the financial statements
13
$
905,9 17
FRESNO STATE PROGRAMS FOR CH ILDRE N, INC.
CAMPUS CHILDREN'S CENTER/ EARLY EDUCATION CENTER
COMBINING STATEMENT OF ACTIVITIES
JUNE 30,2013
General Child
Development
Program
C hanges in Unrestricted Net Assets:
Revenues:
State Apportionment
Federal Funds
One-T ime Grants
University Contributions
Day Care Fees- Parent Fees
Student Body Fees
Interest Income
Donations
Miscellaneous
$
39 1,730
276,585
Child Care
Food
Program
$
Total
$
66,482
87,810
280,010
414,693
1,594
374
24,388
39 1,730
343,067
87,8 10
280,0 10
4 14,693
1,594
374
24,388
Total Revenues
1,477, 184
66,482
1,543,666
Expenses:
Program Expenses -Child Care
Management and General
1,30 1,423
111 ,685
66,482
1,3 67,905
111 ,685
Total Expenses
1,4 13, 108
66,482
I,479,590
Increase in Net Assets
Net Assets at Beginning of Year
Net Assets at End of Year
$
64,076
64,076
623,620
623,620
687,696
$
The accompanying notes are an integral part of the finan c ia l statements
14
$
687,696
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
CAMPUS CHILDREN'S CENTER/ EARLY EDUCATION CENTER
CHILD CARE FOOD PROGRAM- CENTERS
SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
FOR THE YEAR ENDED JUNE 30, 2013
Federal
CFDA
Number
Program
Or Award
Amount
Program Name
Federal:
U.S. Department of Health and Human Services
Pass-through California Department of Education
Ch ild Care Food Program
10.558
1O-J041-01-04549
Child Care and Development (CCDF) Cluster
Child Development Programs
3609-1
$
66,482
Revenue
Recognized
$ 66,482
Expenditures
66,482
$
93.596
118,273
11 8,273
118,273
Chi ld Development Prog rams
5136-1
93.575
65, 140
65,1 40
65,140
Child Development Programs
3609-1
93.596
63,643
60, 155
60,155
Child Development Prog rams
5136-1
93.575
34,944
33,017
33,017
Total U.S. Department of Health and Human Services
Total Federal Assistance
348,482
343,067
$ 348,482
$343,067
$
343,067
$ 179,291
$174,250
$
174,250
343,067
State:
Child Development Programs
3254-1
Chi ld Development Programs
3254-1
134,242
126,886
126,886
Chi ld Development Programs
3038-1
95,846
90,594
90,594
Total California Department of Education
Total State Assistance
409,379
391,730
$ 409,379
$391,730
391,730
$
391,730
BASIS OF PRESENTATION
The accompanying Schedule of Expenditures of Federal and State Awards (the Schedule) presents the
activity of all federal and state award programs of the Fresno State Programs for Children, Inc. The
Schedule includes federal awards passed through other agencies and nonfederal awards.
The accompanying Schedule is presented on the accrual basis of accounting. The information in this
Schedule is presented in accordance with the requirements of OMB Ci rcu lar A- 133, Audits of States,
Local Governments, and Non-Profit Organizations.
15
PRICE PAIGE
&
COMPANY
Accountancy Corporation
The Place to Be
INDEPENDENT AUDITOR'S REPORT ON
INTERNAL CONTROL OVER FINANCIAL REPORTING
AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT
OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE
WITH GOVERNMENT AUDITING STANDARDS
To the Board of Directors of
Fresno State Programs for Children , Inc.
Fresno, California
We have audited, in accordance with the auditing standards generally accepted in the United States of America
and the standards applicable to financial audits contained in Government Auditing Standards issued by the
Comptroller General of the United States, the financial statements of Fresno State Programs for Children, Inc. (a
nonprofit organization) , which comprise the statement of financial position as of June 30, 2013, and the related
statements of activities, and cash flows for the year then ended, and the related notes to the financial statements,
and have issued our report thereon dated September 10, 2013.
Internal Control Over Financial Reporting
In planning and performing our audit of the financial statements, we considered Fresno State Programs for
Children, Inc.'s internal control over financial reporting (internal control) to determine the audit procedures that are
appropriate in the circumstances for the purpose of expressing our opinion on the financial statements, but not for
the purpose of expressing an opinion on the effectiveness of Fresno State Programs for Children, Inc.'s internal
control. Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control.
A deficiency in internal control exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent, or detect and correct,
misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal
control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements
will not be prevented , or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a
combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough
to merit attention by those charged with governance.
Our consideration of internal control was for the limited purpose described in the first paragraph of this section and
was not designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we
consider to be material weaknesses. However, material weaknesses may exist that have not been identified .
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Fresno State Programs for Children, Inc.'s financial
statements are free from material misstatement, we performed tests of its compliance with certain provisions of
laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material
effect on the determination of financial statement amounts. However, providing an opinion on compliance with
those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The
results of our tests disclosed no instances of noncompliance or other matters that are required to be reported
under Government Auditing Standards.
677 Scott Avenue
Clovis, CA 93612
tel 559.299.9540
fax 559.299.2344
16
www.ppcpas.com
II
Purpose of this Report
The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the
results of that testing, and not to provide an opinion on the effectiveness of Fresno State Programs for Children,
Inc.'s internal control or on compliance. This report is an integral part of an audit performed in accordance with
Government Auditing Standards in considering Fresno State Programs for Children, Inc.'s internal control and
compliance. Accordingly, this communication is not suitable for any other purpose.
Clovis, California
September 10, 2013
17
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2013
I.
Summary of Auditor's Results
Financial Statements:
Type of auditor's report issued:
Unqualified
Internal control over financial reporting:
Material weakness(es) identified?
___ Yes
X
No
Significant deficiencies identified
that are not considered to be
material weakness(es)?
___ Yes
X
No
___ Yes
X
No
Noncompliance material to financial statements
noted?
II.
Findings- Financial Statement Audit
None reported
Ill.
Findings and Questioned Costs- Federal and State Awards
None reported
18
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
CURRENT STATUS OF PRIOR YEAR FINDINGS
FOR THE YEAR ENDED JUNE 30, 2013
I.
Findings - Financial Statement Audit
None reported
II.
Findings and Questioned Costs - Federal and State Awards
None reported
19
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
COMBINING SCHEDULE OF ADMINISTRATIVE COSTS
YEAR ENDED JUNE 30, 2013
CCTR-2035
Supplies & Printing
Insurance
Accoun ting Fees
Audit Fees
Other Operating Expenses
Total Administrative Costs
20
CSPP-2067
$
7,845
6,783
45,187
9,793
915
$
4,412
3,815
25,413
5,507
515
$
70,523
$
39,662
FRESNO STATE PROGRAMS FOR C HILDREN, INC.
CAMPUS CHILDREN'S CEN TER/EARLY EDUCATION C E NTER
COMBINING SCHEDULE OF EXPENDITURES BY STATE CATEGORI ES
For the Year Ended June 30, 2013
State
Meal
Meal
One-Time
1000
Certificate d Personnel Salaries
1100
Salaries-Teacl1ers
0
0
1300
Salaries-Supervisors
0
0
0
0
0
0
2000
Classified Personnel Salaries
0
0
0
0
Program
Sub-Total
Program
2100
Salaries-Instruct Aides
2100
S.A.-Instruc1ional Aides
0
0
2100
Wor1<study-lnstruct.Aides
0
2300
Salaries-Clerical
2500
Salaries-Food Services
0
Sub-Total
28.327
28,327
3000
Employee Benefits
3300
Social Security
3400
Health/L~e
Benefits
12,443
3500
3600
SUI
Wor1<ers Comp. Ins.
3900
Other Benefits
Grants
0
6,049
Sub-Total
~
Federal
5800
6000
Other Operating Expense
Equipment Purcl1ased
79,911
t42.oa9
222,000
83,759
130,865
0
0
222,000
47,106
0
3,289
5,848
9,137
130,865
9,137
0
0
0
15,518
27,591
43,109
43,109
15,932
0
44,259
44,259
161 ,756
259,237
449,370
449,370
0
0
19,210
28,107
53,386
44,790
67,197
124,430
5,063
20,336
7,594
33,059
14,065
56,495
53,386
2 ,468
3,856
0
3,856
660
84
1,173
148
1,833
0
1,833
232
0
582
102
176
1,036
0
232
1,618
314
1,618
284
490
0
0
0
2,261
2,396
166
4,020
6,281
3,253
6,657
462
0
0
0
0
0
4,412
12,257
0
0
0
0
998
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
619
11 ,807
Sub-Total
0
0
1,388
0
0
Rent
Totals
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Audit Fee
143,666
506,771
31,469
0
Accounting Fees
0
0
279,825
TraveVConferences
Dues/Memberships
5800
143,666
506,771
18,569
Instructional Consultants
5800
0
91,952
324,353
154,526
5200
Repairs/Maintenance
363,105
51,714
182,418
11,327
5110
5600
0
100,726
5000
Depreciation of Equip.
Expenses
363,105
0
Sub-Total
Services and Other Operating Expenses
5600
5600
Expenses
232,401
0
4790
5500
5500
Programs
130.704
0
Insurance-Pupils
Telephone
Utilities
Program s
0
0
5440
Reported
0
0
5300
Unreim bursed
1,573
Instructional Books/M edia
Classroom Furnishings
Inside Toys
Outside Toys
Bedding Supplies
Infant Supplies
Cleaning/Main! Supplies
Laundry Supplies
OffiCe Supplies
Miscellaneous Supplies
Paper Goods
Fooc
Fooc Supplies
4710
Total
Reimbursed
Expense s
24,573
4300
4300
4500
Tota l
Child Development
0
0
0
Books and Supplies
4500
4500
Total
S c hool
0
Arts & Crafts
4500
4500
Block Gra nt
1,408
3,100
4300
4500
Center and
Pre-
0
0
0
4000
4300
4300
4500
Center
158
13,582
0
64
132
2'l6
7,845
114
0
124,430
14,065
56,495
31,469
279,825
284
490
6,281
6,657
462
12,257
178
4,124
1,485
2,020
178
4,124
24,592
31 ,920
68,319
446
634
1,238
1,238
38,814
55,433
107,829
107,829
1,882
389
3,347
5,229
6~1
3,815
1,249
6,733
2,221
0
0
1,336
0
5,343
8,348
8,348
70,600
15,300
752
0
3,005
68,319
1,080
0
0
0
1,080
10,598
0
10,598
3,470
0
3,470
0
0
0
2,088
0
2,088
0
0
0
0
5,229
0
0
0
0
0
25,413
5,507
45,137
9.7~3
70,600
15,300
4,889
8.6~3
13,582
0
0
0
0
13,582
0
0
0
0
0
0
0
0
46,901
83,394
130,295
0
130.295
66,482
0
0
530,615
876,993
1,474,090
0
1,474,090
Federal and State Child Development contracts are recorded as a single contract because the center has been allowed to commingle expenditures
Th e audilors have examined the claims for reimbursement and th e original supporting records covering the transactions under these con tract s
to an exten t considered necessary to assure themselves that the amounts c laimed by the agency w ere proper.
0
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
Reconciliation of CDE and GAAP Expense Reporting
Year Ended June 30, 2013
Expenses
Federal
Meal Program
$66,482
Schedule of Expenditures by State Categories (CDE)
Adjustments to Reconcile Differences in Reporting :
Allowance for Bad Debt1
CCTR-2035
$876,993
$2,750
CSPP-2067
$530,615
Total CDE
CD Contracts
$1,474,090
$5,500
$2,750
Subtotal
Combining Statement of Activities (GAAP)
1
$66,482
$879,743
$533,365
$1,479,590
The amounts shown here were not reported on Audited attendance and fiscal reports/audited fiscal reports (AUD forms).
22
FRESNO STATE PROGRAMS FOR CHILDREN, INC .
Schedule of Renovation and Repair Expenditu res
For the Year Ended June 30, 2013
To tal
~
CCTR-2035
Item:
Miscel l a neo us Repa irs
5,343
5, 3 4 3
Total
CSPP-2067
~
Item:
3,005
3 . 005
Mi s c el laneous Rep a i r s
Total
8,348
8,348
Total Repairs and Maintenance
Unit Cost over SlO 000 with CDD Approval:
"'
w
Item:
None
Unit Cost Oyer SlO . OOO Without CDD Approval·
Item:
No ne
Total:
Total Renovation and Repair Expenditures
$
$
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
Schedule o f Equipment Expendi t ures
Util iz ing Contract Funds
Fiscal Year Ended June 30, 2013
GRANTS
PROJECT NO.
EXPENDITURES
UNDER $7, 500
PER UNIT COST
DESCRIPTION
COST
ITEM
0
0
0
0
0
0
t-.>
""
Total Equipment
0
COST
EXPENDITURES
OVER $7,500
PER UNIT COST
WI TH
CDD APPROVAL
ITEM
EXPENDITURES
OVER $7,5 00
PER UNIT COST
WITHOUT
CDD APPROVAL
COST
ITEM
AUDITED ATTENDANCE AND FISCAL REPORT
for California State Preschool Programs
Agency Name:
Fresno State Programs for Children, Inc.
Fiscal Year Ended:
June 30, 2013
Independent Auditor's Name:
Vendor No. 0621
Contract No.
CSPP-2067
Price, Paige and Company
COLUMN A
SECTION I -CERTIFIED CHILDREN
DAYS OF ENROLLMENT
CUMULATIVE
FISCAL YEAR PER
FORM CDFS 8501
COLUMN B
COLUMN C
AUDIT
ADJUSTMENTS
CUMULATIVE
FISCAL YEAR PER
AUDIT
COLUMN D
COLUMN E
ADJUSTMENT
FACTOR
ADJUSTED DAYS
OF ENROLLMENT
PER AUDIT
Three and Four Year Olds
Full-time-plus
Full-time
Three-quarters-time
One-half-time
34
6,943
2,985
654
34
6,943
2,985
654
1.1800
1.0000
0.7500
0.6172
40.120
6,943.000
2,238.750
403.649
Exceptional Needs
-
1.4160
-
Full-time
-
-
1.2000
Three-quarters-time
-
-
-
0.9000
One-half-time
-
-
0.6 172
-
Full-time-plus
-
-
1.2980
Full-time
-
1. 1000
Three-quarters-time
-
-
0.8250
One-half-time
-
-
0.6172
-
-
-
1.2980
-
1.1000
-
-
0.8250
-
0.6 172
Full-time-plus
-
-
1.7700
-
Full-time
-
-
1.5000
Three-quarters-time
-
-
-
1.1 250
-
0.6172
-
Full-time-plus
-
Limited and Non-English Proficient
At Risk of Abuse or Neglect
Full-time-plus
Full-time
Three-quarters-time
One-half-time
-
-
Severely Disabled
One-half-time
TOTAL DAYS OF ENROLLMENT
DAYS OF OPERATION
DAYS OF ATTENDANCE
0
10,616
235
10,6 16
-
-
10,616
235
10,616
9,625.519
NO NONCERTIFIED CHILDREN · Check t his box, omit page 2, and continue to Section III if no noncertified children were enrolled
Comments- If necessary, attach additional sheets to explain adjustments:
AUD 8501, Page 1 of 4
(FY 2013- 14)
California Department of Education
25
AUDITED ATTENDANCE AND FISCAL REPORT
for California State Preschool Programs
Agency Name:
Fresno State Programs for Children, Inc.
Fiscal Year End:
June 30, 2013
Vendor No.
CSPP-2067
SECTION Ill- REVENUE
RESTR ICTED INCOME
Child Nutrition Programs
County Maintenance of Effort (EC § 8279)
Other (Specify):
Subtotal
Transfer from Reserve
Fam ily Fees for Certified Children
Interest Earned on Apportionments
Q621
-
Contract#
Contract #
Contract#
Contract#
Contract#
Contract#
CSPP-2067
UNRESTRICTED INCOME
Family Fees for Noncertified Children
Head Start Program (EC ~ 8235(b))
Other (Specify):
COLUMN B
COLUMN C
AUDIT
ADJUSTMENT
INCREASE OR
(DECREASE)
CUMULATIVE FISCAL
YEAR PER AUDIT
$0
0
0
$0
0
0
17,386
0
0
0
$0
$0
$0
0
0
0
TOTAL REVENUE
SECTION IV - REIMBURSABLE EXPENSES
1000 Certificated Salaries
2000 Classified Salaries
3000 Employee Benefits
4000 Books and Supplies
5000 Services and Other Operating Expenses
6100/6200 Other Approved Capital Outlay
6400 New Equipment (program-related)
6500 Replacement Equipment (program-related)
Depreciation or Use Allowance
flt~l.JP<IH<)(penses (service level exemption)
Budget Impasse Credit
Rate: 0.00%
Indirect Costs.
COLUMN A
CUMULATIVE
FISCAL YEAR
PER FORM
CDFS 8501
(Rate is Self.Calculating)
TOTAL EXPENSES CLAIMED FOR REIMBURSEMENT
TOTAL ADM INISTRATIVE COSTS i;ncluded;nsecuonlvaoove>
$17,386
$0
0
0
$0
0
0
17,386
0
0
0
0
0
0
$0
$17,386
$146,422
147,41 8
102,710
38,827
44,922
0
0
0
0
0
0
0
$35,996
$14,338
($1,984)
($13)
$1 ,979
$182,418
161 ,756
100,726
38,814
46,901
0
0
0
0
0
0
0
$480,299
$50,316
$530,615
$39,539
$123
$39,662
FOR CDE-A&I USE ONLY:
Independent Auditor's Assurances on Agency's compliance with Contract Funding Terms and Conditions and Program
Requirements of the California Department of Education, Child Development Division:
Eligibility, enrollment, and attendance records are being
COMMENTS- If necessary, attach additional sheets to explain adjustments:
maintained as required (check YES or NO):
~ YES
CJ
NO - Explain any discrepancies.
Reimbursable expenses claimed above are eligible for
reimbursement, reasonable, necessary, and adequately
supported (check YES or NO):
0
YES
n NO - Explain any
0
NO SUPPLEMENTAL REVENUES OR EXPENSES - Check this box and omit page 4 if there are no supplemental revenues or
California Department of Education
AUD 8501 , Page 3 of 4 (FY 2012-13)
26
AUDITED ATTENDANCE AND FISCAL REPORT
for Child Development Programs
Agency Name:
Fresno State Prog rams for Children, Inc.
Fiscal Year Ended:
June 30, 2013
Independent Auditor's Name:
Vendor No. Q621
Contract No.
CCTR-2035
Price, Paige and Company
SECTION I - CERTIFIED CHILDREN
DAYS OF ENROLLMENT
COLUMNA
COLUMN B
COLUMN C
COLUMN D
COLUMN E
CUMULATIVE
FISCAL YEAR
PER FORM CDFS
9500
AUDIT
ADJUSTMENTS
CUMULATIVE FISCAL
YEAR PER AUDIT
ADJUSTMENT
FACTOR
ADJUSTED DAYS
OF ENROLLMENT
PER AUDIT
Infants (up to 18 months)
Full-time-plus
Full-time
Three-quarters-time
One-half-time
-
1,643
538
169
1,643
538
169
2.006
1.700
1.275
0.935
-
2,793.100
685.950
158.0 15
FCCH Infants (up to 18 months)
Full-time plus
Full-time
Three-quarters-time
One-half-time
-
-
-
1.652
-
1.400
-
-
1.050
-
-
0.770
-
1.652
Toddlers (18 up to 36 months)
-
-
3,087
811
176
3,087
811
176
26
1,012
888
393
26
1,012
888
393
-
-
Three-quarte rs-tim e
-
One-half-time
-
Full-time-pl us
Full-time
Three-quarters-time
On-half-time
1.400
1.050
0.770
4,321.800
851.550
135.520
Three Years and Older
Full-time-plus
Full-time
Three-quarters-time
One-half-time
1.180
1.000
0.750
0.550
30.680
1,012.000
666.000
216.150
Exceptional Needs
Full-time-plus
Full-time
Three-quarters-time
One-half-time
1.416
1.200
0.900
0.660
-
Limited and Non-English Proficient
Full-time-plus
Full-time
-
1.100
-
0 .825
-
0.605
-
1.298
At Risk of Abuse or Neglect
Full-time-plus
-
-
1.298
-
Full-time
-
-
1.100
-
Three-quarters-time
-
-
-
0.825
One-half-time
-
1.770
-
-
1.500
-
0.605
-
Severely Disabled
Full-time-plus
-
Full-time
-
Three-quarters-time
-
One- half-time
TOTAL DAYS OF ENROLLMENT
DAYS OF OPERATION
DAYS OF ATTENDANCE
0
8,743
237
8,743
(2)
-
-
1.125
-
-
0.825
-
8,743
235
8,743
10,870.77
NO NONCERTIFIED CHILDREN - Check t his box, omit page 2, and continue to Section III if no noncertified
Comments- If necessary, attach additional sheets to explain adjustments:
AUD 9500, Page
California Department of Education
1 of 4 (FY 2012-13)
27
AUDITED ATTENDANCE AND FISCAL REPORT
for Child Development Programs
Agency Name:
Fresno State Programs for Children, Inc.
Fiscal Year Ended:
June 30, 2013
SECTION II - NONCERTIFIED CHILDREN
Report all children who were not certified, but who
were served at the same sites as certified children.
Vendor No. 0621
Contract No.
CCTR-2035
COLUMNA
COLUMN B
COLUMN C
COLUMN D
COLUMN E
CUMULATIVE
FISCAL YEAR PER
FORM CDFS 9500
AUDIT
ADJUSTMENTS
CUMULATIVE
FISCAL YEAR PER
AUDIT
ADJUSTMENT
FACTOR
ADJUSTED DAYS
OF ENROLLMENT
PER AUDIT
DAYS OF ENROLLMENT
Infants (up to 18 months)
Full-time-plus
-
-
2.006
Full-time
350
13
1.700
Three-quarters-time
350
13
One-half-time
-
-
0.935
-
1.652
-
1.400
-
1.275
-
595.000
16.575
-
FCCH Infants (up to 18 months)
Full-time plus
Full-time
-
1.050
-
-
-
0.770
-
9
1,442
40
7
9
1,442
40
7
1.652
73
2,777
560
488
73
2,777
560
488
Three-quarters-time
One-half-time
Toddlers (18 up to 36 months)
Full-time-plus
Full-time
Three-quarters-time
On-half-time
1.400
1.050
0.770
14.868
2,018.800
42.000
5.390
Three Years and Older
Full-ti me-plus
Full-time
Three-quarters-time
One-half-time
11 80
1.000
0.750
0.550
86.140
2,777.000
420.000
268.400
Exceptional Needs
Full-time
-
Three-quarters-time
One-half-time
Full-time-plus
-
1.416
-
1.200
-
-
-
0.900
-
-
-
0.660
-
Limited and Non-English Proficient
Full-time-plus
Full-time
Three-quarters-time
One-half-time
-
-
1.298
-
1.100
0.825
-
-
0.605
-
1.298
-
At Risk of Abuse or Neglect
Full-time
-
-
1.100
-
Three-quarters-time
-
-
0.825
-
One-half-tim e
-
-
0.605
-
-
-
1.770
-
Full-time
1.500
Three-quarters-tim e
-
-
-
1.125
-
One-half-time
-
-
0.825
-
Full-time-plus
Severely Disabled
Full-time-plus
TOTAL DAYS OF ENROLLMENT
5,759
-
5,759
6,244. 17
Comments- If necessary, attach additional sheets to explain adjustments:
AUD 9500, Page 2 of4 (FY 2012-13)
California Department of Education
28
AUDITED ATTENDANCE AND FISCAL REPORT
for Child Development Programs
Agency Name:
Fresno State Programs for Children, Inc.
Fiscal Year End:
June 30, 2013
Vendor No. 0621
Contract No. CCTR-2035
Insert Any Comming led Contract No.
SECTION Ill - REVENUE
RESTRICTED INCOME
Ch ild Nutrition Programs
County Maintenance of Effort (EC § 8279)
Uncashed Checks to Providers
Other (Specify):
COLUMN A
COLUMN B
COLUMN C
CUMULATIVE
FISCAL YEAR
PER FORM
CDFS 9500
AUDIT
ADJUSTMENT
INCREASE OR
{DECREASE)
CUMULATIVE FISCAL
YEAR PER AUDIT
$66,482
0
0
$0
Subtotal
$66,482
$0
Contract#
Contract#
Family Fees for Certified Children
Contract# CCTR-2035
Contract#
Interest Earned on Apportionments Contract#
Contract#
UNRESTRICTED INCOME
Family Fees for Noncertified Children
Other (Specify) :Student Body Fees/CSUF Allocations/Mise Income
TOTAL REVENUE
0
0
16,074
0
0
0
Transfer from Reserve
SECTION IV- REIMBURSABLE EXPENSES
Direct Payments to Providers (Fc;c;H Unly)
1000 Certificated Salaries
2000 Classified Salaries
3000 Employee Benefits
4000 Books and Supplies
5000 Services and Other Operating Expenses
6100/6200 Other Approved Capital Outlay
6400 New Equipment (program-related)
6500 Replacement Equipment (program-related)
Depreciation or Use Allowance
Start-Up Expenses (service level exemption)
Budget Impasse Credit
Contract #
Contract#
Indirect Costs .
Rate: 0.00%
TOTAL ADMI NISTRATIVE COSTS
0
0
16,074
0
0
0
246 ,550
466,010
62,850
$795,116
$62,850
(included in section tv above)
246,550
528,860
$857,966
$0
260,350
262,121
182,626
69,037
79,876
64,003
25,493
(3,526)
(23)
3,518
$854,010
$89,465
$943,475
$70,303
$220
$70,523
(Rate is Self·Calculating)
TOTAL EXPENSES CLAIMED FOR REIMBURSEMENT
$66,482
0
0
0
$66,482
$0
324 ,353
287 ,614
179, 100
69,014
83,394
0
0
0
0
0
0
0
0
FOR CDE-A&I USE ONLY:
Independent Auditor's Assurances on Agency's compliance with Contract Funding Terms and Conditions and Program
Requirements of the Cal ifornia Department of Educ ation, Child Development Division:
Eligibility, enrollment, and attendance records are being
maintained as req uired (check YES or NO):
0
0
COMMENTS - If necessary, attach additional sheets to explain adjustments:
YES
NO - Explain any
Reimbursable expenses claimed above are eligible for
reimbu rsement, reasonable, necessary, and adequately
supported (check YES or NO):
0
0
0
YES
NO - Explain any
NO SUPPLEMENTAL REVENUES OR EXPENSES - Check this box and omit page 4 if there are no supplemental revenues or expenses tore port.
AUD 9500, Page 3 of 4 (FY 2012-13)
California Department of Education
29
ADDITIONAL INFORMATION
FOR CALIFORNIA STATE UNIVERSITY, FRESNO
30
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
SCHEDULE OF NET POSITION
JUNE 30,2013
(for inclusion in the California State University)
Assets:
Current Assets:
Cash and Cash Equivalents
Short-term Investments
Accounts Receivable, net
Prepaid Expenses and Other Assets
Total Current Assets
$
Noncurrent Assets:
Capital Assets, Net
Total Noncurrent Assets
598,725
25,659
270,574
7,749
902,707
3,2 10
3,210
905,917
Total Assets
Liabilities:
Current Liabilities:
Accounts Payable
Accrued Salaries and Benefits Payable
Accrued Compensated Absences, Current P011ion
Total Current Liabilities
194,530
1,680
2,500
198,710
Noncurrent Liabilities:
Accrued Compensated Absences, Net of Current Portion
Total Noncurrent Liabil ities
19,511
19,51 1
Total Liabil ities
218,221
Net Position:
Net Investment in Capital Assets
Unrestricted
3,210
684,485
Total Net Position
$
See Accompanying Independent Auditors' Report
31
687,696
FRESNO STATE PROGRAMS FOR CHIL DREN, I NC.
SCH EDUL E OF REVENUES, EXPENSES AN D C HANGES I N NET POSI T ION
YEAR EN DED JUNE 30, 2013
(for inclus ion in th e Califo rnia State University)
Revenues:
Operat ing Revenues:
Student T uition and Fees
Grants and Contracts, Noncap ital:
Federa l
State
Sales and Services of Auxi liary Enterprises (net of scholarsh ip a llowances of$0)
$
4 14 ,693
343 ,067
39 1,730
280,0 10
Total Operating Revenues
I ,429,500
Operating Expenses:
Auxiliary Enterprise Expenses
Depreciation and Amortization
Total Operating Expenses
1,477,502
2,088
1,479,590
Expenses:
(50,090)
Operat ing Loss
Nonoperating Revenues:
G ifts, noncapital
Investment Income, net
Other Nonoperating Revenues
Net Nonoperating Revenues
88, 184
1,594
24,388
114, 166
Increase in Net Position
64,076
Net Position:
Net Position at Beginning of Year, as Previously Reported
623,620
$
Net Position at End of Year
See Accompanying I ndependent Auditors' Report
32
687,696
FRESNO STATE PROGRAMS FOR C HILDREN, INC.
OTHER INFORMATION
J UNE 30, 2013
(for inclusion in the Ca lifornia State University)
I.
Restricted Cash and Cash Equivalents at June 30, 2013:
Not Applicable
2.1
Composition of Investments at June 30,2013:
C u rrent
Unrestricted
State of California Local Agency
Investment Fund (LA IF)
25,659
2.3
Restricted C urrent Invest ments at June 30,2013 related to:
Not Appl icable
2.4
Restricted Noncurrent Investments at June 30, 2013 related to:
Not Applicable
3.1
Composit ion of Capital Assets a t June 30, 2013:
Depreciable Capital Assets
Current
Restricted
Ba lance
June 30, 2012
Total
C urrent
0
Prior Pe riod
Adjustments
Noncurrent
Noncurrent
Unrestricted
Restricted
0
25,659
Balance
June30, 2012
(restated)
Reclassifications
Total
Noncurrent
0
0
Additions
Tota l
Reductions
25,659
Transfers
of Completed
CWIP
Balance
June 30, 2013
w
w
Personal Propeny:
Equipment
Total Depreciable Ca1>ital Assets
44,656
0
0
44,656
0
44,656
44,656
0
0
44,656
0
44,656
(39,358)
0
0
(39,358)
(2,088)
(41 ,446)
(39,358)
0
0
(39,358)
(2,088)
(4 1,446)
5,298
0
0
5,298
(2,088)
3,210
Less Accumulated Depreciation
Personal Pro pen y:
Equipment
Total Accumu lated Depreciation
Total Capital Assets, Net
3.2
Detail of Depreciation and Amortization Expense at June 30, 2013:
Depreciatio n and Amonization Expense Related to Capital Assets
Amonization Related to Other Assets
2.088
0
Total Depreciation and Amonization
2,088
See Accompanying Independent Auditor's Report.
F RESNO STATE PROG RA MS FOR CHILDREN, INC.
OTHE R L'IFORMATION
J UNE 30, 2013
(for inclusion in the California State University)
4.
Long-Term Liabilities Activity Sched ule:
Accrued Compensated Absences
5.
Future Minimum Lease Payments:
N ot Applicable
6.
Long Te rm Debt O bligation Schedule:
Not Applicable
7.
Calculation of Net Position:
Bala nce
Ju ne 30, 2012
19.181
Prior Period
Adjustments
Reclassifications
0
0
Balance
J une 30, 2012
(restat ed)
19,18 1
Additions
2.830
7.1 Calculation of Net Positio n - Net Investment in Capital Assets:
A u xili ar~
GASB
Capital Assets. Net of Accumulated Depreciation
Net Position- Net Investment in Capital Asset
s
s
Organ izations
FASB
3,210
s
$
3.210
Tota l
A uxiliaries
$
3.2 10
3,2 10
s
w
~
7.2 Calculation of Net Position - Restricted for Nonexpendable Endowments:
Not Applicable
8.
Tra nsactions w ith Related Entities
Payments to Uni versity for salaries or University personnel working on contracts. grants and other programs
Payments to Uni versity for other than salaries of University personnel
Payments received from University for services, space, and programs
Amounts receivable from Uni versity
Amounts (payable to) Uni versity (enter as negative number)
9.
O ther Postemployment Benefi ts O bligation (OPE B):
Not Applicable
10.
Pollution Remediation Liabilities under GASB Statement No. 49:
Not Applicable
A mo un t
309,003
6,452
87.8 10
134,693
(65.766)
II. The Nature a nd A moun t of t he Prior Period Adj ustment(s) Recorded to Beginning Net Position :
Not Applicable
See Accompanying Independent Auditor's Report.
Reductions
Balance
June 30, 2013
22,0 11
C urrent
Portion
2,500
Long-Term
Portion
19.511