Fresno State Programs for Children, Inc.
2013-14
Annual Report
Approved by the Board of Directors
September 17, 2014
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
CAMP US CHILDREN'S CENTER/EARLY EDUCATION CENTER
TABLE OF CONTENTS
June 30, 2013 and 2014
PAGE
General Information
Corporate Information
Independent Auditor's Report
2
3-4
Financial Statements:
Statements ofFinancial Positíon
5
Statements of Activities
6
Statements of Cash Flows
7
Notes to the Financial Statements
8-12
Additional Infonnation:
Combining Statement ofFinancial Position
!3
Combining Statement of Activities
!4
Schedule ofExpenditures ofFederal and State Awards
15
lndependent 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 Stamlards
!6-17
Schedule ofFindings and Questioned Costs
!8
Sumrnary Schedule of Prior Audit Findings
19
Combining Schedule of Administrative Costs
20
Combining Schedule ofExpenditures by State Categories
2!
Schedule ofRenovation and Repair Expenditures
22
Schedule ofReimbursable Equipment Expenditures
23
Audited Final Attendance and Fiscal Report forms:
Audited Attendance and Fiscal Report far Califomia State Preschool
Programs (CSPP)
24-25
Audited Attendance and Fiscal Report far Child Development
Programs (CCTR)
26-28
Audited Fiscal Report for Child Development Programs (CRPM)
Additiona! Information for California State University, Fresno
29
30
Schedulc of Net Position
3!
Schedule ofRevenues, Expenses and Changes in Net Position
32
Other Information
33-34
GENERAL INFORMATION
Fresno State Programs For Children, Inc.
Federa1 Grant Project No. 1O-Q621-00-5136-2
Federa1 Grant Project No. 10-Q621-00-3609-2
Chi1d Deve1opment Contract Project No. 10-Q621-00-3254-2
Chi1d Development Contract Project No. 10-Q621-00-3038-2
Federa1 Grant ProjectNo. 10-Q621-00-5136-2
Federa1 Grant Project No. 10-Q621-00-3609-2
Chi1d Deve1opment Contract Project No. 1O-Q621-00-3254-2
Child Development Contract Project No. 1O-Q621-00-24861-1
Nonprofit Corporation
Address:
California State University, Fresno Auxiliary Corporations
2771 E. Shaw Avenue
Fresno, California 93710-8205
(559) 278-0800
For the period July 1, 2013 tlu·ough June 30, 2014
Days of Operation: 234
Schedule of Operation Each Day:
Opening Time- 7:30a.m.- Sites II, III, IV
Closing Time- 5:30p.m.- Sites II, III, IV
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
CORPORATE INFORMATION
For the Fiscal Year Ended Jnne 30,2014
BOARD OF DIRECTORS
Deborah S. Adishian-Astone
Virginia Crisco
Lindsay Fidler
Tawanda Kitchen
Kathie Reid
Linda Rodriguez
Colleen Torgerson
Sandra Witte
Mehrzad Zarrin
Fresno, Califomia
Fresno, California
Fresno, California
Fresno, Califomia
Fresno, California
Fresno, California
Fresno, California
Fresno, California
Fresno, California
CORPORATE OFFICERS
Chair
Vice Chair
Treasurer
Secretary
Sandra Witte
Colleen Torgerson
Deborah S. Adishian-Astone
Kathie Reid
CORPORATE DATA
Executive Offices
2771 East Shaw Avenue
Fresno, California 93710-8205
Telephone (559) 278-0800
Auditors
Price Paige and Company
677 Scott Avenue
Clovis, Califomia 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 lor Children, lnc.
Fresno, California
We have audited the accompanying financial statements of Fresno State Programs lor Children, /ne. (Programs lor
Children), a nonprofit organization, which comprise the statements of financial position as of June 30, 2013 and
2014, and the related statements of activities and cash flows lor the years then ended, and the related notes to the
financial statements.
Management's Responsibility for the Fin ancia/ Statements
Management is responsible lor 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 contra/ relevant ta the preparation and fair presentation of financial
statements that are free from material misstatement, whether due ta fraud or error.
Auditor's Responsibility
Our responsibi/ity is ta express an opinion on these financial statements based an aur audits. We conducted aur
audits in accordance with auditing standards generally accepted in the United States of America and the standards
applicable ta 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 ta obtain reasonable assurance about
whether the fin ancia/ statements are free from material misstatement.
An audit involves performing procedures ta obtain audit evidence about the amounts and disclosures in the financial
statements. The procedures selected depend an the auditor's judgment, including the assessment of the risks of
material misstatement of the financial statements, whether due ta fraud or error. ln making those risk assessments,
the auditor considers internal contra/ relevant to Programs far Children's preparation and fair presentation of the
financial statements in order ta design audit procedures that are appropriate in the circumstances, but nat far the
purpose of expressing an opinion on the effectiveness of Program lor Children's internal control. Accordingly, we
express na such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the
reasonab/eness of significant accounting estimates made by management, as well as evaluating the averal/
presentation of the financial statements.
We believe that the audit evidence we have obtained is sufficient and appropriate ta provide a basis lor our audit
opinion.
Opinion
ln aur opinion, the financial statements referred ta above present fairly, in all material respects, the financial position
of Fresno State Programs far Children, /ne. as of June 30, 2013 and 2014, and the changes in its net assets and its
cash flows lor the years then ended in accordance with accounting principles generally accepted in the United
States of America.
677 Scott Avenue
Clavís, CA 93612
te/ 559.299.9540
(ax 559.299.2344
3
www.ppcpas.com
I
I
Other Matters
Additionallnformation
Our audit was conducted lor the purpose of forming an opinion on the financial statements as a whole. The
accompanying schedule of federal and state awards an page 15 and the information reflected an pages 13-14 and
20-29 are presented as required by the Audit Guide lor Audits of Child Development and Nutritional Programs
issued by the California Department of Education. The information reflected an pages 31-34 is presented, as
required by the Chancellor of the Ca!ifornia State Univers'ty, lor purposes of additional analysis and is nat a required
part of the financial statements. Such information has been subjected ta the auditing procedures applied in the audit
of the basic financial statements and, in our opinion, is fairly stated, ·ln al! material respects, in relation to the basic
financial statements taken as a whole.
Other Reporting Required by Government Auditing Standards
ln accordance with Government Auditing Standards, we have also issued our report dated September 11, 2014, on
aur consideration of Programs lor Children's internal contra! aver flnancial reporting and on aur tests of its
compliance with certain provisions of laws, regulations, contracts, and gran! agreements and other matters. The
purpose of that report is to describe the scope of aur testing of internal contra! aver financial reporting and
compliance and the results of that testing, and nat to provide an opinion on internal contra! aver financial reporting or
on compliance. That repar! is an integral part of an audi! performed in accordance with Government Auditing
Standards in considering Programs lor Children's internal contra! aver financial reporting and compliance.
Clavís, California
September 11, 2014
4
FRESNO STATE PROGRAMS FOR CIDLDREN, INC.
STATEMENTS OF FINANCIAL POSITION
JUNE 30, 2013 AND 2014
ASSETS
2013
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
624,384
128,863
141,711
7,749
2014
$
692,791
4,180
72,566
17,520
902,707
787,057
44,656
(41,446)
44,656
(42,516)
3,210
2,140
$
905,917
$
789,197
$
218,221
$
86,693
LIABILITIES AND NET ASSETS
Current Liabilities:
Accounts Payable and Accrued Expenses (Note 5)
Net Assets:
U nrestricted:
U ndesignated
Designated
Total Unrestricted Net Assets
637,696
50,000
687,696
TOTAL LIABILITIES AND NET ASSETS
$
905,917
Thc accompanying noles are an integra! part ofthe financial statemcnts
5
652,504
50,000
702,504
$
789,197
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
STATEMENTS OF ACTIVITIES
FOR THE YEARS ENDED JUNE 30, 2013 AND 2014
2013
2014
CHANGES IN UNRESTRICTED NET ASSETS:
Revenues:
State Apportionment
Federal Funds
O ne-Time Grants
University Contributions (Note 7)
Day Care Fees- Parent Fees
Student Body Fees (Note 7)
Interest Income
Donations
Miscellaneous
391,730
343,067
87,810
280,010
414,693
1,594
374
24,388
383,453
331,894
1,788
56,250
293,107
361,586
1,333
160
33,292
1,543,666
1,462,863
Expenses:
Program Expenses - Child Care
Management and General
1,367,905
111,685
1,337,660
110,395
Total Expenses (Note 8)
1,479,590
1,448,055
Increase (Decrease) in Net Assets
64,076
14,808
Net Assets at Beginning ofYear
623,620
687,696
$
$
o
Total Revenues
$
NetAssets at End ofYear
687,696
The accompanying notes are an integral part ofthe 'financial statements
6
$
702,504
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
STATEMENTS OF CASH FLOWS
FOR THE YEARS ENDED JUNE 30, 2013 AND 2014
2013
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
$
64,076
$
2,088
Net Cash Provided/(Used) by Operating Activities
Net Increase/(Decrease) in Cash
Cash and Cash Equivalents at Beginning of Y ear
Cash and Cash Equivalents at End of Year
$
CASH FLOW INFORMATION
lncome Taxes Paid
$
14,808
1,070
(11 0,3 83)
7,003
122,419
193,829
(9,772)
(131,528)
85,203
68,407
85,203
68,407
539,181
624,384
624,384
The accompanying notes are an integral part ofthe financial statements
7
2014
$
692,791
$
6,972
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
NOTES TO THE FINANCIAL STATEMENTS
JUNE 30, 2013 AND 2014
Note 1 -General Information
Fresno State Programs far Children, !ne. ("Programs far Children") was incorporated on December 3,
1996, and began operations on July l, 1999, as a separate non·profit corporation. The Corporation provides
child care services primarily far college stndents, faculty, staff and loca! community members in three sites
at Califomia State University, Fresno.
Note 2- Summary of Significant Accounting Policies
The fmancial statements of the Programs far Children have been prepared on the accrual basis of
accounting. This method accounts far revenues and expenses in the period in which they are considered to
have been eamed and incurred, respectively. The significant accounting policies of the Programs far
Children are described below to enhance the usefulness of the financial statements.
Estima tes
The preparation of fmancial statements in conformity with generally accepted accounting
principles 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 ofthe
financial statements and the reported ammmts of revenues and expenses during the reporting
period. Actnal results could differ from those estimates.
Fund Accountinp-
Programs far Children receives revenues from state and federal grants far program operations. Ta
ensure observance of limitations placed on the use of resources available ta Programs far
Children, the accounts are maintalned in accordance with the principles of fund accounting. Fund
accounting is the procedure by which resources far various purposes are classified far accounting
and reporting purposes into funds established in accordance ta their nature and purpose. Federal
and state child development contracts are reported as a single contract because Programs far
Children bas been allowed ta commingle expenditures. The Combining Statement of Financial
Position and Combining Statement of Activities reflect the respective assets, liabilities, revenues,
expenses and net assets of the General Child Development Program Fund and Child Care Food
Program Fund.
Cash and Cash Eguivalents
Far purposes of the Statements of Cash Flows, cash includes short-tenn highly liquid investments
with an initial maturity of three months or less.
Accounts Receivable-Other
Accounts receivable-other are statecl at the amount management expects to collect from
outstanding balances. Management provides far probable uncollectible amounts through a
provision far bad debt expense andan adjustment to a valuation allowance based on its assessment
of the current status of indiviclual accounts. Balances that are still outstanding after management
has used reasonable co!lection efforts are written offthrough a cbarge to the valuation allowance
and a credit to accounts receivable. Inclucled in accounts receivable at June 30, 2014 are amounts
relating to uncollectible daycare fees - parents. Allowances far doubtful accounts in the amounts
of $5,500 and $2,500 have been established as of June 30, 2013 anc! 2014, respectively.
8
Note 2
Summary of Significant Accounting Policies, continued
Fixed Assets
Fixed Assets are reflected on the financial statements at cost less accumulated depreciation.
Depreciation is computed using straight-line rates based on the estimated useful !ives, ranging
from three to ten years. The organization capitalizes all expenditures in excess of$5,000.
401(k) Plan
The organization has a 40 I (k) plan which covers eligible employees meeting age and length of
service requirements. Eligible employees contribute to the plan with salary deferrals. The
organization matches the first 5% of employee deferrals. Contributions to the plan for the years
ended June 30,2013 and 2014, totaled $2,536 and $1,997 and are included in employee benefits.
Tax Status
The organization is organized and operated exclusively for educational purposes and is thus
allowed tax exempt status under provisions ofsection 50l(c)(3) ofthe Internal Revenue Code and
section 2370l(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 activities 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 Eguivalents
Cash at June 30 consisted ofthe following:
Deposits:
Cash On-Hand and in Banks
Pooled Funds:
Cash in State of California Lo cal Agency
Investrnent Funds
Total
$598,725
$667,068
25 659
25 723
$_924 384
$692 791
At June 30, 2014, the FDIC insures cash balances held in interest and noninterest-bearing accounts
combined up to $250,000. At June 30,2013 and 2014, Programs for Children's uninsured cash balances at
Citibank total e el $356,178 and $417,569 respectively.
Programs for Children maintains som e of its cash in the State of California Loca! Agency Inves!ment Fund.
The state pools these funds with those of other organizations and invests the eash. Tbese pooled funds are
carried at cast, which approximates market value. Interest earned is remitted quarterly to Programs for
Children. Any investment losses are proportionately shared by all funcls in the pool.
9
Note 4- Fair Value Measurernents
Generally accepted accounting principles define fair value as the price that would be received to sell an
asset or paid to transfer a liability in an orderly transaction between rnarket 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 propriety to unadjusted quoted prices in active markets
for identical assets or liabilities (Level I measurements) and the lowest priority to measurements involving
significant observable input (Level 3 measurements). The three levels of the fai.r 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 far 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 thu·d party pricing services far identical or similar assets or
liabilities.
Level3- 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 t.raded transactions. Level 3
valuations incorporate certain 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 ba~is ul June 30:
2013
Fair
Value
Cash and Cash Equivalents
Totals
$624,384
$624 384
Level I
2014
Fair
Value
Cash and Cash Equivalents
Totals
$692,79 I
$_622.791
$624,384
$624 384
Levet!
$692,791
$6.22,7.21
Note 5- Accounts Payable and Accrued Expenses
Included lll accounts payable are the unspent California Department of Education (CDE) funds for the
years ended June 30:
Contract
CCTR
CSPP
2013
$113,243
o
2014
$24,278
20 677
$113 243
H.4..2.5..5.
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
Programs for Chi1dren has received Ca1ifornia Department ofEducation funds for specific purposes that are
subject to review and audit by the grantor agencies. A1though such audits cou1d generate expenditure
disallowance under terms ofthe grants, it is believed that any required reimbursements will not be material.
The organization receives approximate1y 49% of its revenues from State and Federa1 contracts. A
reduction in the amounts obtained from contracts cou1d impact the operations ofthe organization.
Note 7- Related Parties
Programs for Chi1dren had transactions with Califomia State University, Fresno during the year ended June
30 as follows:
An allocation was received from the University' s Division of Student Affairs to supp1ement Programs
for Children operations of $31,560 and $0 for each of the years ended June 30, 2013 and June 30,
2014, respective1y.
The Jordan College of Agricu1ture Science and Technology contributed $27,440 for each ofthe years
ended June 30,2013 and June 30,2014. The Kremen Schoo1 ofEducation and Human Deve1opment
contributed $28,810 for each ofthe years ended June 30, 2013 and June 30, 2014.
Student Body Fee income allocated to Programs for Children amounted to $414,693 for the year ended
June 30, 2013 and $361,586 for the year ended June 30, 2014. At June 30, 2013, the Programs for
Chi1dren had a receivab1e from the University of $0 and a payab1e to the University of $61,784 for
sa1ary/wages rehnbursement. At June 30, 2014, Programs for Children had a receivab1e from the
University of $0 for Student Body Fee income and a payable to the University of $0 for salary/wages
and other expense reimbursement.
Faci1ity Lease for use of University premises effective Jn1y I, 2011 through June 30, 2016.
Reimbursement of University resources has been set forth by the Memorandum of Understanding
(MOU). Based on the terms set forth by the MOU, Programs for Children paid to the University $0 for
both years for administration fees; and $0 for facilities/maintenance fees for the year ended June 30,
2013 and June 30, 2014.
In addition to the University, Programs for Chi1dren is related to California State University, Fresno
Association ("Association") due lo common management of the two entities. Programs for Children had
the following transactions with the Association during the years ended June 30, 2013 and 2014:
Pursuant to a management services agreement, Programs for Children pays administrative fees to the
Association for management services. The administrative fees for the years ended June 30, 2013 and
2014 were $70,600 and $68,500, respective1y, based on services rendered.
Programs for Children has transactions with the Association. The amounts due the Association from
Programs for Children were $0 and $200 at Jtme 30, 2013 and 2014, respectively.
Programs for Children has transactions with the Agricultural Foundation of California State
University, Fresno. The amounts due the Agricultural Foundation from the Programs for Children
were $0 and $121 at June 30, 2013 and 2014, respectively.
11
Note 8- Expenses by Natural Classification
The following is a detailed list of expenses by natural classification for the year ended June 30:
2014
General &
2013
General &
Program
Administrati ve
Total
Program
Administrative
Total
Certificated Salaries:
Teachers
Supervisors
Classified Salaries:
Instructional Aides
Clerical
Other
$363,105
143,666
$363,105
143,666
$352,090
149,857
$352,090
149,857
297,507
43,109
64,495
297,507
43,109
64,495
111,685
279,826
279,473
43,109
61,967
277,947
279,473
43,109
61,967
110,395
277,947
68,319
44,259
1,238
14,593
11,421
5,229
3,470
2,088
25 581
65,546
44,310
2,113
14,624
11,044
2,735
3,474
1,070
28 301
$1337660
65,546
44,310
2,113
14,624
11,044
2,735
3,474
1,070
28 301
$!,;148 ill
$111,685
Administration Fees
Employee Benefits
279,826
$110,395
Food Services:
Food
Personnel
Other Food Expenses
Instructional Supplies
Other Supp1ies
Travel/Training
Telephone
Depreciation
Other Operating Expenses
68,319
44,259
1,238
14,593
11,421
5,229
3,470
2,088
25 581
U,3.67 905
$!11 685
$1,'1.7.!1,~
$110395
Note 9- Subseguent Events
Subsequent events have been evaluated through September 11, 2014, which is the date the financial
statements were available to be issued, noting no matters requiring disc1osure in the financial statements for
the year ended June 30, 2014.
Note I O- Uncertain Tax Positions
Pragrams far Children has qualified as a non-prafit organizatian and bas been granted tax-exempt status
pursuant to the Internal Revenue Cade Sectian 50l(c)(3) and Califarnia Revenue and Taxatian Cade
Section 23701(d) and is exempt from Federal and State of California incame taxes.
Generally accepted accounting principles provides accaunting and disclasures guidance about pasitions
taken by an entity in its tax returns that might be uncertain. Management bas considered its tax positions
anc! believes that all of the positions taken in its federal and state exempt organization tax returns are more
likely than nat to be sustained upon examination. Programs far Children's returns are subject to
examination by federal and state taxing authorities, generally for three years and four years, respectively,
after they are filed.
12
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
CAMPUS CHILDREN'S CENTER/ EARLY EDUCATION CENTER
COMBINING STATEMENT OF FINANCIAL POSITION
JUNE 30, 2014
General Child
Development
Program
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
692,791
678
72,566
17,520
6,149
Child Care
Food
Program
$
$
789,704
Fixed Assets:
Equipment
Less Accumulated Depreciation
Total Fixed Assets
TOT AL ASSETS
Total
3,502
692,791
4,180
72,566
17,520
(6,149)
o
(2,647)
787,057
44,656
(42,516)
44,656
(42,516)
2,140
2,140
$
791,844
$
(2,647)
$
789,197
$
89,340
$
(2,647)
$
86,693
LIABILITIES AND NET ASSETS
Cun·ent Liabilities:
Accounts Payable and Accrued Expenses
Unrestricted Net Assets
702,504
TOTAL LIABILITIES AND NET ASSETS
$
791,844
702,504
$
(2,647)
The accompanying notes are an integral part ofthe financial statements
13
$
789,197
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
CAMPUS CHILDREN'S CENTER! EARLY EDUCATION CENTER
COMBINING STATEMENT OF ACTIVITIES
JUNE 30, 2014
General Child
Development
Program
Changes in Unrestricted Net Assets:
Revenues:
State Apportionment
Federal Funds
One-Time Grants
University Contributions
Day Care Fees - Parent Fees
Student Body Fees
Interest Income
Donations
Miscellaneous
$
383,453
266,935
1,788
56,250
293,107
361,586
1,333
160
33,292
Child Care
Food
Program
Total
$
$
64,959
383,453
331,894
1,788
56,250
293,107
361,586
1,333
160
33,292
Total Revenues
1,397,904
64,959
1,462,863
Expenses:
Program Expenses- Child Care
Management and General
1,272,701
110,395
64,959
1,337,660
110,395
Total Expenses
1,383,096
64,959
1,448,055
Increase in Net Assets
Net Assets at Beginning of Year
Net Assets at End ofYear
$
14,808
14,808
687,696
687,696
702,504
$
The accompanying notes are an integral part ofthe financial statements
14
$
702,504
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
Carn pus Children's Center/Early Education Center
Child Care Food Program- Centers
Schedule ofExpenditures ofFederal and State Awards
Year Ended June 30, 2014
Program Name
Federal:
U.S. Department ofHealth and Human Services
Pass~through Califomia Department ofEducation
Child Care Food Program
04549-CACFP-10-NP-CS
Child Care and Development (CCDF) Cluster
Child Development Programs
3609-1
Federal
CFDA
Number
Program
or Award
Amount
$
10.558
64,959
Reven uc
Recognized
$
64,959
Expenditures
$
64,959
93.596
134,284
132,416
132,416
Child Development Prograrns
5136-1
93.575
64,053
63,163
63,163
Child Development Programs
3609-1
93.596
49,218
48,311
48,311
Child Development Programs
5136-1
93.575
23,477
23,045
23,045
335,991
331,894
331,894
Total U.S. Department ofHealth and Human Scrvices
Total Federal Assistance
$
335,991
$
331,894
$
331,894
Child Development Prograrns
3254-1
$
219,492
$
192,163
$
192,163
State:
Child Development Programs
3254-1
80,449
71,265
71,265
Child Development Programs
3038-1
135,493
120,025
120,025
Child Development Programs
24861-1
1,788
1,788
1,788
437,222
385,241
385,241
Total Califomia Department ofEducation
Total State Assistance
$
437,222
$
385,241
BASIS OF PRESENTATION
Thc accompanyíng Scheclule ofExpenditures ofFederal and State Awards (the Scheclule) presents the
activity of all federal and state awarcl programs ofthe Fresno State Programs far Children, Inc. The
Schedule includes federal awards passed through other agen eies and nonfederal awards.
The accompanying Scheclule is presented on the accmal basis ofaccounting. The information in this
Schedule is prescnted in accordance with the requirements ofOMB Circular Awl33, Audits o[States,
Loca! Govemments, and Non-Proflt Organizations.
15
$
385,241
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 AUOITING STANDAROS
To the Board of Directors of
Fresno State Programs lor Children, Ine.
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 Govemment Auditing Standards issued by the Comptroller
General of the United States, the financial statements of Fresno State Programs lor Children, lnc. (Programs lor
Children), a nonprofit organization, which comprise the statement of financial position as of June 30, 2014, and the
related statements of activities and cash flows lor the year then ended, and the related notes to the financial
statements, and have issued aur report thereon dated September 11, 2014.
lnternal Control Over Financial Reporting
ln planning and performing aur audit of the financial statements, we considered Programs lor Children's internal
control aver financial reporting (internal control) ta determine the audit procedures that are appropriate in the
circumstances lor the purpose of expressing aur opinion on the financial statements, but nat far the purpose of
expressing an opinion on the effectiveness of Programs lor Children's internal control. Accordingly, we do nat
express an opinion on the effectiveness of Programs lor Children's internal control.
A deficiency in internal contra/ exists when the design or operation of a control does nat 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
contra I, such that there is a reasonable possibility that a material misstatement of the Programs lor Children's financial
statements will nat 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
ta merit attention by those charged with governance.
Our consideration of internal control was far the limited purpose described in the first paragraph of this section and
was nat designed to identify all deficiencies in internal control that might be material weaknesses or significant
deficiencies. Given these limitations, during aur audit we did not identify any deficiencies in internal control that we
consider ta be material weaknesses. However, material weaknesses may exist that have nat been identified.
Compliance and Other Matters
As part of obtaining reasonable assurance about whether Programs far Children's financial statements are free !rom
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 an compliance with those provisions was nat an
objective of aur audi!, and accordingly, we do nat express such an opinion. The results of aur tests disclosed no
instances of noncompliance or other matters that are required to be reported under Government Auditing Standarc/s.
677 Scott Avenue
Clovis, CA 93612
te/ 559.299.9540
(ax 559.299.2344
16
www.ppcpas.com
Purpose of this Report
The purpose of this report is solely to describe the scope of aur testing of internal control and compliance and the
results of that testing, and nat to provide an opinion on the effectiveness of Programs lor Children's internal control or
on compliance. This report is an integral part of an audi! performed in accordance with Government Auditing
Standards in considering Programs lor Children's intern al control and compliance. Accordingly, this comrnunication is
nat suitable lor any other purpose.
Clovis, California
September 11, 2014
17
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED JUNE 30, 2014
I.
Summary of Auditor's Results
Financial Statements:
Type of auditor's repar! issued:
Unmodified
lnternal contra! aver financial reporting:
Material weakness(es) identified?
___ Yes
X
Na
Significant deficiencies identified
that are nat considered ta be
material weakness(es)?
___ Yes
X
Na
___ Yes
X
Na
Noncompliance material ta financial statements
noted?
11.
Findings- Financial Statement Audit
None reported
111.
Findings and Questioned Costs- Federal and State Awards
None reported
18
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS
FOR THE YEAR ENDED JUNE 30, 2014
I.
Findings- Financial Statement Audit
None reported
11.
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, 2014
Reimbursable
Administrative Costs
lnsurance
Office Supplies
Accounting Fees
Audi! Fees
Other Operating Expenses
Total Administrative Costs
CCTR-3034
CSPP-3066
$
7,274
5,477
47,239
14,389
787
$
3,274 $
2,465
21,261
6,476
354
$
$
75,166
$
33,830
$ 108,996
20
CRPM-3008
$
Total CDE
10,548
7,942
68,500
20,865
I, 141
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
Camp us Children's Center/Early Education Center
Combining Schedule of Expenditures by State Categories
Far the Year Ended June 30, 2014
Center
Federal
State
PreMeal
Meal
One-Time
School
Program Program
Grants
Progrnms
o
o
o 109,284
1000 Certificated Personnel Salaries
1100 Salaries-Teachers
1300 Salaries-Supervisors
3400
3500
3600
3900
Clnssified Personnel Salaries
Salaries-Instruct Ai des
S.A.-Instructional Aides
Workstudy-Instruct.Aides
Salaries-Clerical
Salaries-Food Services
O
O
o
o
o
o
o
30,556
Sub-Total
30,556
Sub-Total
12,838
1,114
5,113
2,514
26,578
Health/Life Benefits
SUI
Workers Camp. Ins.
Other Benefits
o
Total
Unreimbursed
Expenses
o
Total
Reported
Expenses
352,090
501,947
o
48,547
o
o
o
54,632
2,800
13,380
107,861
121,380
6,220
29,729
156,408
176,012
o
o
o
o
13,754
133,113
265,190
156,408
176,012
9,020
43,109
44,310
428,859
o
o
o
o
o
o
o
o
o
41,635
3,616
16,599
79,666
6,920
31,766
134,139
11,650
8,208
86,271
15,721
165,098
26,443
277,947
o
o
o
1,587
o
o
o
5,113
2,007
1,084
1,901
237
541
3,741
7,543
313
7,942
138
3,050
65,546
2,113
101,269
o
623
337
590
73
168
o
o
o
5,113
2,007
1,084
1,901
237
541
3,'141
7,543
313
7,942
138
3,050
65,546
2,113
101,269
296
2,735
1,020
10,548
3,474
O
O
O
O
O
296
2,735
1,020
10,548
3,474
O
O
738
1,070
O
O
O
O
O
O
O
o
o
o
o
o
o
O
O
O
O
O
O
O
O
O
O
92
849
316
3,274
1,078
204
1,886
704
7,274
2,396
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
O
o
o
o
305
6,555
211
7,825
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
9,020
43,109
44,310
428,859
o
o
o
o
o
O
O
O
O
O
754
Sub-Total
O
656
31,433
o
4 790 Food Supplies
501,947
o
o
o
4710 Food
346,149
o
o
o
o
Classroom Furnishings
Inside Toys
Outside Toys
Bedding Supplies
Infant Supplies
Cleaning/Maint Supplies
Laundry Supplies
Office Supplies
Miscellaneous Supplies
Paper Goods
155,798
3,526
1,384
747
1,31 I
164
373
2,580
4,448
216
5,477
95
1,798
38,646
1,246
62,011
o
4300 Instructional Books/Media
5000
5110
5200
5300
5440
5500
5500
5600
5600
5600
5800
5800
5800
O
o
4000 Books nnd Supplics
4300 Arts & Crafts
4300
4300
4300
4500
1500
4500
4500
4500
4500
4500
Total
Reimbursed
Expenses
352,090
----~o~----~o______~o~~4~6~,5~1~4________~1o~3~,3s4*3____~14~9~,,~5~7________~o~~1~49~,~s5~7~
Sub-Total
2000
2100
2100
2100
2300
2500
Center and
Block Grant
Child Dcvelopment
Programs
242,806
1,161
2,341
97
2,465
43
947
20,345
53,478
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
o
134,139
11,650
53,478
26,443
277,947
Services and Other Opcmting Expenses
lnstructional Consultants
Travel/Conferences
Dues/Nl:emberships
lnsurance-Pupils
Telephone
Utilitíes
DepreciationofEquip.
Rent
Repairs/Maintenance
AccountingFees
Audit Fee
OtherOperatingExpense
O
332
O
O
O
2,046
21,261
6,476
6,564
4,545
47,239
14,389
14,581
6,591
68,500
20,865
21,145
O
1,070
O
6,591
68,500
20,865
21,145
_____,o'---_____o;;----è1'ó,7-:i8c0;8---;c;;-;;:;;o;;-----------;v;-;,-;70----~~1c;,7;';8é;8----------C,:O:--occ1;;',7~8iò8'-
6000 Equipment Purchased
Sub-Tolal
O
O
1,788
42,288
93,956
138,032
Federal and State Child Developmcnt contracts are recorded as a single contract becausc the center has becn allowed to commingle expcnditures.
Thc auditors have examined the claims for reimbursement and the original supporting records covering thc transactions under ihcse contracts
to an extcnt considered necessary to assure themselves that the amounls claimed by the agency were proper.
21
O
138,032
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
Schedule ofRenovation and Repair Expenditures
Year Ended June 30, 2014
CCTR-3066
Unit Cost Under $10,000 Per ltem
Miscellaneous Repairs
Subtotal
$
4,545
CSPP-3034
$
4,545
2,046
2,046
CRPM-3008
$
Total Costs
$
6,591
6,591
Unit Cost Over $10,000 Per Itcm
With Prior Written Approval
None
$
$
$
$
$
$
$
$
$
$
Subtotal
Unit Cost Ovcr $10,000 Per Item
Without Prior Writtcn Approval
None
Subtotal
Total Rcnovation and Rcpair Expenditures
$
4,545
$
Note: Fresno State Programs far Children, Inc.'s capitalization threshold is $5,000 or more.
22
2,046
6,591
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
Schedule of Reimbursable Equipment Expenditures
Year Ended June 30, 2014
Unit Cost Under $7,500 Per Itcm
Room Divider for Infants
Wall and Gateway for Infants
Subtotal
CCTR-3066
$
CSPP-3034
$
Total Costs
CRPM-3008
$
1,110
$
1,11
o
678
678
1,788
1,788
Unit Cost Over $7,500 Per Item
With Prior Written Approval
None
$
$
$
$
Without Prior Wrítten Approval
None
Subtotal
$
$
$
$
Total Renovation and Repair Ex:penditures
$
$
$
Subtotal
Unit Cost Over $7,500 Per ltem
Note: Fresno State Programs for Children, Inc.'s capitalization threshold is $5,000 or more.
23
1,788
$
1,788
Please Read lnstructions Before
1
g Report
AUDITED ATTENDANCE AND FISCAL REPORT
for California State Preschool Programs
IAgency Name:
Fresno state Programs lor Children, !ne
Fiscal Year Ended:
June 30, 2014
lndependent Auditor's Name:
Vendor No. 0621
Contract No.
CSPP oMa
Prke, Paige and Company
COLUMN A
SECTION I - CERTIFIED CHILDREN
DAYS OF ENROLLMENT
CUMULATIVE
FISCAL YEAR PER
FORM CDFS 8501
IB
AUDIT
ADJUSTMENTS
ID
COLUMNC.
CUMULATIVE
FISCAL YEAR PER
AUDIT
ADJUSTMENT
FACTOR
IE
AOJUSTED DAYS
OF ENROLLMENT
PER AUDIT
Thr;:, and Four Year 0/ds
r 11
I
rull-11me
Tl
""
203
5,684
3,024
200
203
5,684
3,024
200
1.1800
1.0000
0.7500
0.6172
-
-
1.4160
1.2000
0.9000
0.6172
-
-
-
-
-
1.2980
1.1000
0.8250
0.6172
-
1.2980
1.1000
0.8250
0.6172
-_
-
-
1.7700
1.5000
1.1250
-
?~Q
1;.<10
R RR.d Of
2,268.000
123.440
I Needs
i
Full-time
"'
i
I
Limited and Mnn-Fnnli.<h
"'
wuc•o•u
i
i
-
Tr
-
-
I i
At Risk of Abuse or
-
'O
-
I
I
Full-time
-
Thce
-
n
;u
"'I
-
"J
-
Full-time
i
One-h"lf-Hme
ITOTAL DAYS OF ENROI MI'NT
,TION
IDAYS OF
INCE
IDAYS OF Al
D
-
9,111
_234
9,111
-
.llliili
9,~~1
~
9,111
NO NONCERTIFIED CHILDREN - Check this box, amit page 2, and continue ta Section III if na noncertlfied children were enrolled in the program.
mts- 11
lry, attach
sheets ta explain adju
AUD 8501, Page 1 of 4 (FY 2013-14)
California Department of Educalion
24
Please Read lnstructions Before Completing Report
AUDITED ATTENDANCE AND FISCAL REPORT
for California State Preschool Programs
Name:
.....!:11::"'-'Y
Fiscal Year End:
Vendor No. 0621
Fresno State Programs far Children, lnc
June 30, 2014
rN 111 -
Contract No.
COLUMN A
COLUMN 8
COLUMN C
~~~~~L YEAR
AUDIT
ADJUSTMENT
INCREASE OR
(DECREASE)
CUMULATIVE FISCAL
YEAR PER AUDIT
~~~:~:.~
""
$0
Coun\y
Other (Specify):
Other'
i
$0
$0
o
, of Effort (EC § 8279)
o
o
Subtotal
·from
'amily ees for Cer itiec
'amily ees or Cer itiec
i
nteresr oarned on
I
I
$0
17,286
3,027
Part-Day
1UNK~o
r ~·V, cu INCOME
Family Fees for Noncertified Children
Head Start
, (EC §
Other
Other
o
o
o
o
TOTAL t<C'IENUE
o~<; I JUN
1000
2000
3000
IV- REIMBURSABLE EXPENSES
ii
i
i
$0
~loo,798
$0
133,112
86,227
31,433
42,288
I
.ooo Books and
:ooo
. and Other •
l Other
<on,"'
44
$20,313
~-
00,18"
133,112
86,271
31 ,433
42,288
o
I Capital Outlay
400 New
I)
(1~:~~~~~:~~:~:";';••:":~·::·;··~·,•~·:~::::;:~:: on Agency's compllanca with Contract Fundlng Tarms and Conditlons and Program
IF
''i"l
~lj,;hiJih
i
0
O
of the Callfornia Dapartrnent of Education, Early Educatlon and Suppmt Divislon:
11
vl a\tendance records are being
as required (check YES or NO):
COMMENTS- I
attach additional sheets to explain
YES
NO- Explaln any dlscrepancles.
.
~~~~:~::~:~iexpenses
claimed above are eligible far
i
reasonable, necessary, and adequately
l0
D
[2]
(check YES or NO):
YES
NO- Explaln any dlscrepancies.
NO SUPPLEMENTAL REVENUES OR EXPENSES- Check this box and omit page 4 if there are na supplemental revenues or expenses to report.
California Department of Educatlon
AUD 8501, Page 3 of 4 (FY 2013-14)
25
Please Read lnstructions Before Completing Report
AUDITED ATTENDANCE AND FISCAL REPORT
far Child Development Programs
1~..,.
Name:
Fresno State Programs far Children, lnc
Fiscal Year Ended:
Vendor No. Q621
June 30, 2014
lndependent Auditor's Name:
Contract No.
_'-''-' I K·OU04
Price, Paige and
IA
SECTION I· CERTIFIED CHILDREN
DAYS OF ENROLLMENT
FIS°C-;;~~Cé"~";EF
FORM •
COLUMN B
AUDIT
IC
"""
AOJUSTMENTS
T[" :Fl~C!'L
-~EAR PE~"'~UDIT
D
ADJUSTMENT
FACTOR
COLUMN E
ADJUSTED DAYS
OF ENROLLMENT
PERAUDIT
lnfants(up ~o 18,
Full-time
I
FCCH /nfants (up lo 18 monthsl
Full-time plus
Full-time
Tl
i
i
Toddlers (18 up lo 36
V'
11 I
''"
Full-tlme
i
T
I
.
-
2.006
1,282
793
281
1,282
793
281
1.700
1.275
0.935
.
.
.
-
-
.
1.652
1.400
1.050
0.770
-
.
.
2,179.400
1,011.075
.
.
-
.
.
.
.
1.652
3,905
844
216
3,905
844
216
1.400
1.050
0.770
5,467.000
25
1,377
265
72
25
1,377
265
72
1.180
29.500
1,377.000
198.750
39.600
.
-
1.416
-
-
1.200
0.900
0.660
-
166.320
Thr:~, ~ears and 0/der
Full-time
I
1.000
0.750
0.550
I Needs
I
Full-time
-
Tl
-
.
-
-
I
-
-
i
-
-
-
I
-
Full-time
-
I
Limited and
"V<
-~u"U.OU
< 'VHOIC'
Full-time
i
Th1
At ~;~~i~f Abuse
1.298
1.100
0.825
0.605
-
-
1.298
-
-
-
1.100
0.625
0.605
-
1.770
-
1.500
1.125
-
~
-
-
-
·o·
v•
Full-time
i
ve""' o<y
I
TOTAL DAYS OF ENI
DAYS OF OPERATION
DAYS OF"'"
o
-
1ENT
9,060
234
9,060
-
-
9,~~~~
9,060
NO NONCERTIFIED CHILDREN " Check thls box, omit page 2, and contlnue to Sectlon III lf no noncertlfled chlldren were
I"
lf 0°'' 0 '
'", attach additional sheets to explain orlil'
AUD 9500, Page 1 of 4 (FY 2013-14)
Californla Department of Education
26
Please Read lnstructions Before Completing Report
INC:E AND FISCAL REPORT
AUDITED A"• 1
for Child Development Programs
Agenc 1 Name:
Fresno State Programs lor Children, Ine
Fiscal Year Ended:
June 30, 2014
1ooo, lu" 11 • NONCERTIFIED CHILDREN
IReport all chlldren who were not certified, but who
lwere served at the same sites as certifled children.
DAYSOFENROLLMENT
Contract No.
COLUMN A
CUMULATIVE
FISCAL YEAR PER
FORM CDFS 9500
lnfa2;,siup lo 18
Full-time
i
u•
FC?u~-{;~:a~~~
(up lo 18 "'v""'"'
Full-!ime
I
u
Ò
/ VVV<O<
Vendor No. g§_21
(
JB
AUDIT
ADJUSTMENTS
IC
CUMULATIVE
FISCAL YEAR PER
AUDIT
CCTR-3034
ID
(
ADJUSTMENT
FACTOR
COLUMN E
ADJUSTED DAYS
OF ENROLLMENT
PER AUDIT
.
.
2.006
387
11
397
11
1.700
.
.
0.935
.
-
-
1.652
-
674.900
14.025
1.275
-
1.050
-
-
0.77D_
-
1.400
(18 Up lo 36
I
Full-time
n
(
i
-
-
1.652
1,259
336
1,259
336
1.400
-
-
0.770
138
2,925
1,145
192
138
2,925
1'145
192
1.180
-
-
1.416
1.200
-
-
0.900
-
-
0.660
-
1.050
1
352.800
-
Three Years and 0/der
I
i
Full-time
Tl
i
i
1.000
0.75D_
0.550
162.840
2,925.000
858.750
105.600
I Needs
~A'
r:;, 11
i
Full-time
i
I
Umiled and "v'
,.L.,~,;,,
-
-
1.298
-
Full-time
-
-
1.100
-
Tl
-
-
0.825
-
-
-
0.605
-
-
-
1.298_
-
-
1.100
-
0.625
-
-
-
0.605
-
-
-
1.770
-
-
1.500
-
-
-
1.1~
I
e
I I
At R:.~k of Abuse or''~~·~"''
I
I
Full-time
-
i
vo e~,;,:;:'~
Full-1ime
i
i
JU IA~
DAYS OF
attach additional sheets to explain
;-IJ
AUD 9500,
~T
Page 2 of
-
6,403
-~
6,403
-
15
<
4 (FY 2013-14)
California Department of Education
27
Please Read lnstructions Before Completing Report
AUDITED ATTENDANCE AND
REPORT
for Child Development Programs
IAéiBn•:y Name:
Fres na State Programs far Children, !ne
Vendor Na .
.9§31_
~J'-"u'-'ne"-"3"0,c.:2,_,0'-'12
4 _ _ _ _ _---,-_ _ _ _ _ _ _ Contract No.-'
r-'~•r-T~o"e''"~''----------1
Fiscal Year End:
lnsert Any Commingled Contract Na.
IA
FISCAL YEAR
PER FORM
CDFS 9500
SECTION 111- REVENUE
Kc~~~~" 1cu INCOME
tR&,O'Q
1
B
AUDIT
ADJUSTMENT
INCREASE OR
(DECREASE}
$0
IC
CUMULATIVE FISCAL
YEAR PER AUDIT
$64,959
'of Effort (EC § 8279)
I Checks to
Jther (Soecitv):
:ounty
o
o
$64,959
o
1,67
o
o
o
i
Children
261,124
261,124
3§:2,60C
$790,353
$0
45:'.600
$790,353
.u
~u
~u
9i
346,149
295,746
1,676
l,S:
l,95
o
lEC~·
::Jther
i
TOTAL REVENUE
SECTION IV- REIMBURSABLE EXPENSES
C.
' IO
!FC ~H
'IYI
I Salaries
1 I Salaries
I
· Benefits
I Books and
i
5000 .
; and Other
1
O Other
I Capital Outlay
6400 New Equipment
I)
6500
1 orUse.
Start-Up
, (service level
Budget I
t#
'Credlt
93,956
o
o
o
o
o
o
t#
lndirect Costs.
Rate:
TOTAL
'~
0.00%
IR•<ol
I·
o
1 1
CLAIMED FOR '"'IMRI
$997,267
$97
ll::;;,:.~~~~~t~Audltor's Assurances on Agency's comp!lance wlth Contracl Fundlng Terms and Condltions and Program
IR
of the Callfornla Department of Educatlon, Early Educatlon and Support Dlvlslon:
IEii~l~lli:y, enrollment, and attendance records are being
lmellnlal1;ed ·" requlred (cl18ck YES or NO):
1
0
YES
O
NO- Explaln any discrepancJes.
, ellech addHlonal •hool• lo "plaln 1
:~;~~~~::~~1;~:expenses
clalmed above are eliglble for
, reasonable, necessary, and adequately
'~-'~-''
(check YES or NO):
0
YES
O
NO - Explain any
[2]
NO SUPPLEMENTAL REVENUES OR EXPENSES- Check this box and omit page 4 lf there are no supplemental revenues or expenses to report.
AUD 9500, Page 3 of 4 (FY 2013-14)
Californla Department of Education
28
Please Read lnstructions Before Completing Report
AUDITED FISCAL REPORT
for Child Development CRPM Support Contracts
Agency Name:
Fresno State Programs for Children, Ine
Fiscal Year End:
.::J.::u:.:;ne::...::.30"''-'2"0"1..:.4_ _ _ _ _ _ __
Contract Term
From:
lndependent Auditor's Na me:
Vendor No. .::0006"'2'-'1----1
Contract No.
..::Cc.R::.P..c:M:.::3.::0o::08'-----------l
July 1, 2013
To:
June 30, 2016
COLUMNA2
COLUMN B
Price Paiqe and Companv
COLUMN A1
PRIOR YEAR'S
SECTION I • REVENUE
RESTRICTED INCOME
Prorated Portion far Nonsubsidized Enrollment
Other (Speci v\:
Other (Speci ):
Other (Speci ):
AUD 9529-CRPM
GURRENT
ENDING
FISCAL YEAR
BALANCE FOR
THIS CONTRACT
(Multi-Year
Contract Onty)
PER FORM
COFS 9529-
$0
CRPM
$0
AUDIT
ADJUSTMENT
INCREASE OR
(DECREASEI
COLUMN C
CUMULATIVE
THROUGH
CURRENT
FISCAL YEAR
PERAUDIT
$0
$0
o
o
o
Subtotal
$0
$0
$0
$0
o
INTEREST EARNED ON APPORTIONMENTS
UNRESTRICTED INCOME
Other (Specify):
Other (Specify):
o
o
TOTAL REVENUE
SECTION 11 • REIMBURSABLE EXPENSES
1000 Certificated Salaries
2000 Classified Salaries
3000 Emplovee Benefits
4000 Books and Supplies
5000 Services and Other Operatinq Expenses
6100/6200 Other Approved Capital Outlay
6400 New Eou'1pment (program-related)
6500 Replacement Equipment (program-related)
Depreciation or Use Allowance
NONREIMBURSABLE EXPENSES
6100-6500 Nonreimbursable Capital Outlay
Other (Specify):
·
$0
$0
$0
$0
$0
$0
$0
$0
o
o
o
o
o
o
1,813
J25
1,788
o
o
o
o
o
Other (Specifv):
TOTAL EXPENSES CLAIMED FOR REIMBURSEMENT
(Subsidized and Nonsubsidized)
$0
$1,813
($25)
$1,788
COMMENTS. if necessary, attach additional sheets to explain adjustments:
I2J
NO SUPPLEMENTAL REVENUES OR EXPENSES- Check this box and amit page 2 lf there are no supplemental revenues or expenses to
AUD 9529-CRPM, Page 1 of 1 (FY 2013-14)
Californla Department of Education
29
ADDITIONAL INFORMATION
FOR CALIFORNIA STATE UNIVERSITY, FRESNO
30
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
SCHEDULE OF NET POSITION
JUNE 30, 2014
(far inclusion in the California State University)
Assets:
Current Assets:
Cash and Cash Equlvalents
Short-term Investments
Accoonts Recelvable, Net
Prepald Expenses and Other Assets
Total Corrent Assets
$
Noncurrent Assets:
Capital Assets, Net
Total Noncorrent Assets
667,069
25,722
76,746
17,520
787,057
2,140
2,140
789,197
Total Assets
Liabllities:
Corrent Liabilities:
Accoonts Payab1e
Accroed Salari es and Benefits Payable
Accrued Compensatecl Absences, Current Pmtion
Total Corrent Liabllities
67,218
2,500
69,718
Noncorrent Liabilities:
Accroed Compensated Absences, Net of Corrent Portion
Total Noncorrent Liabilities
16,975
16,975
86,693
Total Liabilities
Net Position:
Net fnvestment in Capital Assets
Unrestrictecl
2,140
700,364
$
Total Net Position
See Accompanying lnclependent Auditors' Report
31
702,504
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
SCHEDULE OF REVENUES, EXPENSES AND CHANGES IN NET POSITION
YEAR ENDED JUNE 30, 2014
(for inclusion in the California State University)
Revenues:
Operating Revenues:
Student Tuition and Fees
Grants and Contracts, Noncapital:
Federal
State
Sales and Services of Auxiliary Enterprises (net of scholarship allowances of$0)
$
361,586
331,894
385,241
293,107
Total Operating Revenues
1,371,828
Operating Expenses:
Auxiliary Enterprise Expenses
Depreciation and Amortization
Total Operating Expenses
1,446,985
1,070
1,448,055
Expenses:
Operating Loss
(76,227)
Nonoperating Revenues:
Gifts, noncapital
Investment lncome, net
Other Nonoperating Revenues
Net Nonoperating Revenues
56,410
1,333
33,292
91,035
Increase in Net Position
14,808
Net Position:
Net Position at Beginning ofYear, as Previously Reported
Net Position at End of Y ear
687,696
$
Sec Accompanying lndcpendent Auditors 1 Reporl
32
702,504
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
OTHER INFOR.\1ATION
JUNE 30, 2014
(far inclusion in the California Statc University)
I.
Restricted Cash and Cash Equivalents at June 30, 2014:
Not Applicable
2.1
Composition of lnvestments at June 30, 2014:
Current
Unrestricted
State ofCalifomia Loca! Agency
lnvestment Fund (LAIF)
Restricted Current Investrnents at June 30, 2014 related to:
Not Applicable
2.4
Restricted Noncurrent Investrnents at June30, 2014 related to:
Not Applicable
3.1
Composition of Capital Asscts at June 30, 2014:
Depreciable Capital Assets
o
25,722
2.3
Balance
_ ~June30, 2013
Total
Corrent
Current
Restricted
Prior Period
Adjustrnents
Noncurrent
Noncurrent
Unrestricted
Restricted
o
25,722
Balance
June 30, 2013
(restated)
Reclassifications
Total
Noncurrent
o
Total
o
25,722
Transfers
of Completed
Additions
Reductious
CWIP
Balance
June 30, 2014
w
w
Personal Property:
Equipment
Total Depreciable Capital Assets
44,656
o
o
44,656
o
44,656
44.656
o
o
44,656
o
44,656
(41,446)
o
o
i41,446)
(1,070)
(42,516)
(41,446)
o
o
(41,446)
(1,070)
(42,516)
3,210
o
o
3,210
(1,070)
2,140
Less Accumulated Depreciation
Personal Property:
Equipment
Total Accumulated Depreciation
Total Capital Assets, Net
3.2
Detail ofDepreciation and Arnortization Expense at June 30, 2014:
Depreciation and Amortization Expense Related to Capital Assets
Amortization Related to Other Assets
1,070
Total Depreciation and Amortization
1.070
o
See Accompanying lndependent Auditor's Report.
FRESNO STATE PROGRAMS FOR CHILDREN, INC.
OTHER INFORMATION
JUNE 30, 2014
(for indusion in the California State University)
4.
Long-Term Liabilities Activity Scbedule:
Balance
June 30, 2013
Accrued Compensated Absences
5.
22,011
Prior Period
Adjustments
Reclassifications
o
Balance
June 30, 2013
(restated)
o
Reductions
Additions
22,011
15,484
Future Minímum Leasc Payments:
Not Applicable
6.
Long Term Debt Obligation Schedule:
Not Applicable
7.
Calculation of Net Position:
7.1
Calculation of Net Position- Net Investment in Capital Assets:
Auxiliary Organizations
GASB
FASB
Capital Assets, Net of Accumulated Depreciation
Net Position- Net Investment in Capital Asset
$
$
$
$
2,140
2,140
Total
Auxiliaries
2,140
2,140
$
$
_,_
·~
7.2 Calculation of Net Position- Restricted for Nonexpendable Endowments:
Not Applicable
8.
Transactions witb Related Entities
Payments to University for salaries or University personnel working on contracts, grants and other programs
Payments to University for other than salaries ofUniversity personnel
Payments received from University for services, space, and programs
Amount
432,220
7,672
56,250
o
Amounts receivable from University
Amounts (payable to) University (enter as negative number)
9.
Other Postemployment Benefits Obligation (OPEB):
Not Applicable
10.
Pollution Remediation Liabilíties under GASB Statement No. 49:
Not Applicable
1I. The Nature and Amount ofthe Prior Period Adjustment(s) Recorded to Beginning Net Position:
Not Applicable
See Accompanying lndependent Auditor's Report.
(18,020)
Balance
June 30, 2014
19,475
Corrent
Portion
2,500
Long-Term
Portion
16.975