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Home My WebLink AboutTHE SENIOR CITIZENS COUNCIL FUNDING purpose of: Matching Funds $49,000.00 This AGREEMENT mad~ and entered this 22nd day of January, 2008, between Augusta, Georgia, acting by and through the Augusta-Richmond County Commission, a political subdivision of the State of Georgia (hereinafter referred to as "Augusta" or "County"), and the Senior Citizens Council., (hereinafter referred to as the "Organization" or "AGENCY"); WITNESSETH: WHEREAS, the Augusta-Richmond County Commission desires to contract with the above named Organization to PROVIDE FUNDS FOR THE OPERA nONS OF THE AGENCY Whereas the amount of $49,000.00 are now available for use by AGENCY., according to the GENERAL FUND BUDGET ADOPTED ON DECEMBER 6,2007; NOW, THEREFORE, for and in consideration of the mutual covenants and agreements between the parties, it is agreed as follows: The County agrees to appropriate the following sums to the Organization for the The Organization agrees to use such funds that it may receive, pursuant to this Agreement, solely and exclusively for the above described Project; said Project, including the Project Budget, is more specifically described at "Exhibits" attached hereto and incorporated herein. In consideration of the disbursement of said funds, AGENCY shall observe all conditions that the law imposes on the use of said funds, which shall include, but not be limited to, the following 1. The agency shall provide the county with a narrative description of the program and a detailed program budget. Tp.e budget should include all funding sources that the agency anticipates receiving. 2. The Agency shall provide the following information as part of the narrative: \ a. Mission Statement b. Performance Budget Overview c. Budget Request d. Summary 3. The Agency shall complete the following forms as part of the budgeting process: a. Budget Preparation Checklist b. Agency / Joint Funding Budget Request (Form AJ) c. Agency / Joint Funding Budget Request Payroll Costs (Form AJ-1) d. Copy of Agencies most recent financial statements. 4. The agency shall have an annual audit performed by an independent CPA Firm. The Agency should specify the County as a funding source. The agency shall provide the County a copy of the audited financial statements within 30 days of delivery of the audit by the contractor. Said reports shall be delivered to Augusta Finance Department, Municipal Building Augusta, GA 30911 to the attention of Ms. Donna Williams, Finance Director or her Designee. S. The agency shall also submit a completed form W -9 to Augusta Finance Department. AUGUSTA-RICHMOND COUNTY ;OJfMISSION t By: ~~ ~ / ------- Mayor ORGANIZATION: :;ENC~~ As its 4-~6~ ATTEST: . C~ '-h1 < cJ~ As its ~'2~ Notary Public for Columbia County My Comm\SSl9" ExpireS 02-/ 8/~ol;)" ~\~O~ ., .\' The Senior Citizens Council 218 Oak Street North - Suite L Augusta, Georgia 30907 telephone - 706-868-0120 - fax - 706-863-8839 February 25, 2008 Ms. Donna B. Williams, CGFM, Finance Director Augusta Georgia Finance Department Room 105 - Municipal Building 530 Greene Street Augusta, Georgia 30901 Dear Ms. Williams: The Senior Citizens Council appreciates the opportunity to submit the funding agreement between Augusta Richmond County and The Senior Citizens Council for Fiscal Year of 2008. We are e11-closing the Signed Agreement, a Summary Narrative, Budget Preparation Checklist/Statement of Compliance, and Federal Form W-9 as requested. Our narrative includes: A Mission Statement, including our new Organizational Chart B. Performance Budget Overview a. Budget Preparation Checklist/Statement of Compliance b. Copy of the most recent audited financial statement for the year ending June 30,2007 c. Federal Form W-9 and our C. Budget Request Thank you for your strong support over the years in helping us to continue to deliver quality services to the senior adults living in Augusta-Richmond County. Please call me Monday through Friday 8:30 a.m. until 5:00 p.m. at 706-868-0120 or Lawrence Hammond, CFO, at 706-799-9535 should you have any questions or need additional information about our budget request. stc;~l~~~ ~~~~e Executive Director A United Way Agency serving the CSRA since 1968 Please remember us in your estate planning. The Senior Citizens Council FY 2008 Budget Request ... A. Mission Statement: The Mission of The Senior Citizens Council is " to provide diversity of programs/services to senior adults and to enable them to apply their experience as a resource for meeting critical community needs." a. Our Goals: * To promote senior adults as a vital resource in the community * To maintain and strengthen independent living throughout a variety of services that prevent premature or unnecessary institutionalization through the following programs or services: Casework/Counseling Services; Foster Grand Parent Program (FGP); Senior Health Insurance and Education Program (SHINE); Managing Business Affairs That Are Personal (MAP); Retired and Senior Volunteer Program (RSVP); Senior Companion Program (SCP); and The Center for the Prevention of Elder Abuse, Neglect, and Exploitation. B. Performance Budget Overview: (see attached documents) a. Budget Preparation Checklist/Statement of Compliance b. Copy of the most recent audited financial statement for the year ending June 30, 2007. c. Budget Request (Form AJ-l) d. Federal Form W-9 C. Summary~ The Senior Citizens Council serves as a community focal point for information, advocacy, casework/counseling services, supportive services, and as an avenue for senior adults to apply their experiences as a resource for meeting critical community needs. One of the ways senior adults serve the community is by being a member of the National Senior Service Corps (Senior Corps) network of three (3) volunteer opportunity programs for persons age 55 and older. The enclosed Annual Report for Fiscal Year 2007 (Senior Corps) highlight the many volunteer opportunities that were filled by senior adults during 2007. l' s:: Ol ^ .., (5' Ol )> en "'U ~ a. < :E a CD 0 (b <0 (b C") (b .., :J Ol :J Ol m C") (b 3 '< .., - '< ~ :J 0 ~ C") (b C/) en 50 '0 < (ii' 0 Ol ~ ." ii) ::;' 3 I ;a. (b -" C") (b 0 8" :J - ::T .., iil ~ .-- m ~ ~ -i )> m OJ <0 0 (b ^ x 0 ~ :J Ol (b Ol C") ~ C") .., S' '< S- a. ~ < CD <' 0 (b - C/) 0 - - :J (b - 0 < e- m 0 @' ." :J @' - .., , (b :J C") C") ~ - -" (b 0 01 .., (b 0 Cil ::T .., iil ~ r-- - < < 0 en Ol 0 (b :J e- ::0 '0 (b cr :J :J en I:: < c5' (b - < en -< 0 .., n (b "'U ~ "'U (b (b e- n Ol .., ~ .., :J 0 I-- ~ n - -s. .Q, m 3 0 0 e- (b 0 ~ ~ (b '0 :J 0 :J Cil Ol .., CD <: 0 s:: :J W a. Ol 0' 0 S' (b ::;' Ol en Ol .., (b ::l. (b ",. ~ --- :J ::T 8" en C") -< iil 8" :J .., :J o' ~ .., - G) .., .., 0 Ol 0 .1:: .., '0 "'U en 10- .., 0 .Q, (b (b '0 ~ Ol < 0 ~ "T1 0 ::0 ::;" 3 0 c.... e- (b (b (b en - Ol :J C") C") ;a. < (b C") m G) 0 8" .., 0 .., " CD a. .., e- G) (5' (b en .., .., :J :J Ol - ^ n a. 0 m :J (b 0 Ol 0 (b a. :J 0 r- 0 .., '0 :J .., (b .., en Ol (b a. a. .., a. S' (b S' (b '< Ol Ol :J - - - 0 0 .., .., ~ ~ (b en (b :J 0' .., 2 N' (b :J 0 en n ca 0 I:: c....Q) :J gj ::J g, I:: -. 0 Ol N - -<at G) I\) -. .., 00 (b Ol o::J - C>>Q) (b .., () )> I:: ::r <0 I:: Q) en ~ ii) Ol :J a. - ~ (b 0 en ~ G) (b 0 ca 1ij' f BUDGET PREP ARA nON CHECKLIST The following checklist is provided to assist you in preparing the required budget documentation and must be included as part of your department's budget submittal. The Department Director must sign the" statement of compliance" at the end of this checklist prior to budget submission. YES NO 1. You have received all information related to your entire department. If not contact your Budget Analyst immediately, 2. MISSION STATEMENT 1- a. Departmental Goals and Objectives b. Performance Measures/Managing for Results c, Function Charts 3. ORGANIZATIONS CHART(s) -i-- 4. SUMMARY OF MAJOR ISSUES a. Maj or issues identified L b. Brief description of each issue i- 5, PROGRAM AND SERVICE INVENTORY FORMS a. Program and Service fuventory forms are included for all current semces L b, Program and Service fuventory forms are included for each Request for Additional Funding $- 6. EXPENSES a, Expense Budget input (Budget Forms) + b. Input Data has been checked for accuracy c, Supplementary Expense sheets included 1- 7. POSITION CONTROL - review all position control information a, Verified position information ~ b, Updated pay information as needed X- c, Included vacant positions projected to be filled in FY2006 L d. Included budget for seasonal and temporary positions L e, Positions Summaries have been completed according to instructions l f. The Position Summary and the Personnel Report agree as to the number and classification of positions -X- 23 BUDGET PREPARATION CHECKLIST YES NO 8, CAPITAL BUDGET a. Capital Budget Request previously submitted b, Relationship to General Fund Highlighted L l STATEMENT OF COMPLIANCE The budget submittal for the Department of\JL compliance with the guidelines as set forth by the Finance D checked and verified against the above checklist. ~~(tL J~~ Mo1.ooi Date 24 The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Financial Report For the Year Ended June 30, 2007 The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Table of Contents Page Independent Auditors' Report.....................................,.....................,.......... ........... ....... .......2 Financial Statements Statement of Financial Position ................... .... ................................ ..... ....... ......... ... ....... 3 Statement of Changes in Net Assets.................................. ............ .......... ......... ..............4 Statement of Activities................................................................................. ........... ....... 5 Statement of Functional Expenses........... .......... ....... .................. ........ ......... ............... .... 6 Statement of Cash Flows.......... .......................................... ............ ............. .... ........ ....... 7 Notes to Financial Statements.................................. ................................................ 8-11 Supplementary Information Schedule of Expenditures of Federal Awards ...........................,..................................12 Schedule of Findings and Questioned Costs ..........................................,.....................13 Independent Auditors' Report on Compliance and Internal Controls Over Financial Reporting.... ............................ ........ ........................... .............. .............. 14-15 Independent Auditors' Report on Compliance and Internal Control Over Compliance for Major Programs .....................................................;................... 16-l7 THE CLEVELAND GROUP CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS, LLC INDEPENDENT AUDITORS' REPORT ON THE BASIC FINANCIAL STATEMENTS AND SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS To the Board of Directors The Senior Citizens,Council of Greater Augusta and the CSRA, Georgia, Inc, Augusta, Georgia We have audited the accompanying statement of financial position of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. as of June 30, 2007, and the related statements of changes in net assets, activities, functional expenses and cash flows for the year then ended, These financial statements are the responsibility of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc.'s management. 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 and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements, An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation, We believe that our audit provides a reasonable basis for our opinion, In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. as of June 30, 2007, and the changes in its net assets, activities, functional expenses, and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States, In accordance with Government Auditing Standards, we have also issued our report dated October 19, 2007, on our consideration of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc,'s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance, That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the results of our audit. Our audit was performed for the purpose of forming an opinion on the basic financial statements of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc, taken as a whole. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the U,S, Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a required part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, in relation to the basic financial statements taken as a whole, ~ The eland Group October 19,2007 3740 EXECUTIVE CENTER DRIVE, SUITE 200 ~ MARTINEZ, GEORGIA 30907 - {706} 288-2800 ~ FAX {706} 288-2820, The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Statement of Financial Position June 30,2007 Assets Current Assets Cash and cash equivalents $ 231,782 Total Current Assets 231,782 Noncurrent Assets Property and equipment (net) 5,192 Total Assets $ 236,974 Liabilities and Net Assets Current Liabilities Accounts payable $ 41,415 Accrued salaries and vacation 17,050 Accrued liabilities 10,31 1 Total Current Liabilities 68,776 Net Assets Unrestricted 168,198 Total Net Assets 168,198 Total Liabilities and Net Assets $ 236,974 The accompanying notes are an integral part of these financial statements. .., -.J- I f I I I I I I I I The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Statement of Changes in Net Assets For the Year Ended June 30, 2007 Unrestricted Net Assets Beginning net assets Decrease in Net Assets $ 203,559 (35,36 I) Ending Unrestricted Net Assets 168, 198 Temporarily Restricted Net Assets Not applicable Permanently Restricted Net Assets Not applicable Total Net Assets $ 168,198 The accompanying notes are an integral part of these financial statements. -4- I · I I I I I The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Statement of Activities For the Year Ended June 30, 2007 Changes in Unrestricted Net Assets Support Grants Donations Support Total support Revenue Interest income Miscellaneous Total revenue Total unrestricted support and revenue Expenses Management and general Fundraising Program services Total expenses Net Change in Unrestricted Net Assets Changes in Temporarily Restricted Net Assets Not Applicable Changes in Permanently Restricted Net Assets Not Applicable Decrease in Net Assets Net Assets at Beginning of Year Net Assets at End of Year The accompanying notes are an integral part of these financial statements, -5- $ 602,808 46,408 150,500 799,716 5,195 10,937 16,132 815,848 155,]53 550 695,506 851,209 (35,361) (35,361) 203,559 $ 168,198 I · The Senior Citizens Council of Greater I Augusta and the CSRA, Georgia, Inc. Statement of Functional Expenses I June 30, 2007 I Program Services Supporting Services Management Senior and Fund Tota] Corps Advocacy Total General Raising Expenses Salaries $124,118 $39,072 $ ]63,190 $6] ,526 $ $ 224,7]6 Benefits and taxes 22,3]2 7,024 29,336 ] ],060 40,396 Total personnel ]46,430 46,096 ] 92,526 72,586 265,112 Travel/delivery 52,806 867 53,673 (588) 53,085 Space ]3,360 4,092 ]7,452 14,872 32,324 Computer operations 1,]20 1,120 Supply 2,193 218 2,411 2,789 550 5,750 Support 9,758 1,952 11,710 1,952 13,662 Accounting and professional 62,422 62,422 Stipends 372,780 372,780 372,780 In-kind 44,954 44,954 44,954 Total expense $ 642,28] $ 53,225 $ 695,506 $ 155, ]53 $ 550 $ 85] ,209 The accompanying notes are an integral part of these financial statements. -6- I, I I . . . . The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Statement of Cash Flows June 30, 2007 Cash Flows From Operating Activities Decrease in net assets $ (35,361) Adjustments To Reconcile Revenue Over Expenses To Net Cash Provided By Operating Activities Depreciation 1,005 (Increase) decrease in operating assets- Grants receivable 51,092 Increase (decrease) in operating liabilities- Accounts payable 1,788 Accrued salaries and vacation (976) Accrued liabilities (14,778) Net Cash Provided by Operating Activities 2,770 Net Decrease in Cash and Cash Equivalents 2,770 Cash and Cash Equivalents, Beginning of Period 229,012 Cash and Cash Equivalents, End of Period $ 231,782 Supplemental Cash Flow Disclosures Interest paid $ Income taxes paid $ The accompanying notes are an integral part of these financial statements. -7- . . . ~ ~ . . . . . ! . . . . . II The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Notes to Financial Statements June 30, 2007 Note 1 - Summary of Significant Accounting Policies Nature of Activities - The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. (the Council) is a chartered, 501(c)(3), non-profit organization that provides services to senior adults throughout the Central Savannah River Area. Programs of the Council include advocacy services and the Senior Corps program, which includes the Foster Grandparent Program, the Senior Companion Program and the Retired and Senior Volunteer Program, Programs are supported primarily through public support at the federal, state and local levels. Basis of Accounting - The Council has adopted Statement of Financial Accounting Standards (SF AS) No. 117, "Financial Statements of Not- for-Profit Organizations." Under SFAS No. 117, the Council is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets. The Council has also adopted SF AS No. 116, "Accounting for Contributions Received and Contributions Made." Contributions received are recorded as unrestricted, temporarily restricted or permanently restricted support depending on the existence or nature of any donor restrictions. Unrestricted Net Assets - consists of assets, public support and program revenues which are available and used for operations and programs. Contributions are considered available for unrestricted use unless specifically restricted by the donor. Temporarily Restricted Assets - includes funds with donor-imposed restrictions which permit the donee organization to expend the assets as specified and is satisfied either by the passage oftime or by actions of the organization. Support that is restricted by the donor is reported as an increase in temporarily or permanently restricted net assets depending on the nature of the restriction until the restriction expires at which time temporarily restricted net assets are reclassified to unrestricted net assets. Cash and Cash Equivalents - For purposes of the statement of cash flows, the Council considers all unrestricted highly liquid investments with an initial maturity of three months or less to be cash equivalents, -8- .' . . . . . . . . . . . . . . . . . . . . The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Notes to Financial Statements June 30, 2007 Note 1 - Summary of Significant Accounting Policies (continued) Donated Services - Volunteers have donated time to the Council's program services; however, because this time does not meet the criteria for recognition under SF AS No. 116, no amounts are reflected in the financial statements. Functional Expenses - The Council allocates its expenses on a functional basis among various programs and support services. Expenses that can be identified with a specific program and support service are allocated directly according to their natural expenditure classification. Other expenses that are common to several functions are allocated among those functions through a cost allocation plan. Supporting services are those related to operating and managing the Council and its programs on a day- to-day basis. Supporting services are sub-classified as follows: Management and General - includes all activities related to the Council's internal management and accounting for program services, Fundraising - includes all activities related to maintaining contributor information, writing grant proposals, distribution of materials and other similar projects related to procurement of funds for the Council's programs. Basis of Accounting - The Council's financial statements have been prepared on the accrual basis of accounting. Under the accrual basis of accounting, revenues are recorded when earned and expenses when the liabilities are incurred. Use of Estimates in the Preparation of Financial Statements - The preparation of financial statements in conformity with accounting principles generally accepted in the United States requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and that affect the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates. Income Taxes - The Council is exempt from federal income tax under Section 501 (c )(3) ofthe Internal Revenue Code, It has been classified as an organization that is not a private foundation under Section 509(a)(2) of the Internal Revenue Code and contributions made by individual donors are deducible to the maximum amount allowed by tax law. -9- .. I I . . . . . . . . . . . . . . . . . II, The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Notes to Financial Statements June 30, 2007 Note 2 - Cash Deposits As of June 30, 2007, the bank's carrying amount of deposits is $256,072 of which $100,000 is secured by Federal Depository Insurance Corporation and $156,072 is unsecured. Note 3 - Accounts Receivable At June 30, 2007, there were no accounts receivable, The Council uses the allowance method of recording bad debts for financial statement purposes. Since there were no accounts receivable at June 30,2007, no allowance was considered necessary. Note 4 - Property and Equipment At June 30,2007, property and equipment consists of the following: Improvements Furniture and fixtures Less accumulated depreciation $ 7,035 6,501 (8,344) 5,192 $ Donated property and equipment are stated at fair market value as estimated by management. Purchases of property and equipment are recorded at cost. Depreciation is computed using the straight-line method at rates based upon useful lives of property and equipment. The following are the useful lives of property based upon major classes of assets. Land Buildings Leasehold improvements Equipment Office furniture and equipment Useful lives n/a 20 - 40 years 3 - 31 years 5 - 1 0 years 5 - 10 years Depreciation expense is $1,005 for the year ended June 30, 2007. -10- . ' , 1 . . . . . . . . . . . . . . . . . . The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Notes to Financial Statements June 30, 2007 Note 5 - Capital Lease Obligation At June 30, 2007 the Council had no capital lease obligations. Note 6 - Maior Public Support. Revenue and Credit Risk Concentration The Council is located and operated in Augusta, Georgia, and grants credit to customers in that area. Most of the Council's public support and revenue are received from grants, contributions and fees for services in the Augusta and surrounding areas. Federal and state awards and contracts accounted for approximately 75% of total public support and revenue for the year ended June 30, 2007. -11- . I....' l . . . . ; . . I . The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Schedule of Expenditures of Federal Awards For the Year Ended June 30, 2007 Federal GrantorlPass- Through GrantorlProgram or Cluster Title Federal CFDA Entity Identifying Number Number Federal Expenditures \ Corporation for National and Community Service Foster Grandparents 94.01 J 04SFSGA006 $ 332,457 Senior Companions 94.016 04SCSGA007 49,895 Senior Companions- DHR 94,016 04SCSGA006 178,653 RSVP 94.002 04SRSGA005 41,803 Total Corporation for National and Community Service 602,808 Total Expenditures of Federal Awards $ 602,808 Supplemental Information: Note 1 - Basis of Presentation The accompanying schedule of expenditures of federal awards includes the federal grant activity of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc, and is presented on the accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, Therefore, some amounts presented in this schedule may differ from amounts received by the awarding agency. -12- I I ' . . . . . . . . . . , . , II . . . . . . ; I The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. Schedule of Findings and Questioned Costs For the Year Ended June 30, 2007 I. Summary of the Auditors' Results 1, An unqualified opinion was issued on the financial statements, 2. The audit disclosed no reportable conditions in internal controls over financial reporting. 3. The audit disclosed no material instances of noncompliance. 4. The audit disclosed no reportable conditions in internal controls over major programs. 5. An unqualified opinion was issued on compliance for major programs. 6. The audit disclosed no findings which are required to be reported in accordance with section 510(a) ofOMB Circular A-133. 7. Programs considered major programs for this audit: Senior Corps Cluster 94.011 Foster Grandparents 94.016 Senior Companions 8. The dollar threshold to distinguish Type A and Type B programs is $300,000. 9. The auditee did not qualify as a low-risk auditee in accordance with Section 530 of OMB Circular A-133. II. Findings Related to the Financial Statements The audit disclosed no findings relating to the financial statements which are required to be reported in accordance with GAGAS. III. Findings and Questioned Costs for Federal Awards The audit disclosed no findings or questioned costs relating to federal awards that are required to be reported under Section 510 ofOMB Circular A-133. -13- I, ", I I I (I I I I I I . . . . . . . . . THE CLEVELAND GROUP CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS, LLC 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 The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc, Augusta, Georgia We have audited the financial statements of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc, as of and for the year ended June 30,2007, and have issued our report thereon dated October 19, 2007, We conducted our audit in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, Internal Control over Financial Reportin2 In planning and performing our audit, we considered Example Organization's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control over financial reporting. A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Organization's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Organization's financial statements that is more than inconsequential will not be prevented or detected by the Organization's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the Organization's internal control. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses, We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Compliance and Other Matters As part of obtaining reasonable assurance about whether The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc.'s financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. 3740 EXECUTIVE CENTER DRIVE, SUITE 200 - MARTINEZ, GEORGIA 30907 - {706} 288-2800 - FAX {706} 288-2820 . , , , . . . .'.',. i . . . .'. 'l . . . . . . . . . .: This report is intended solely for the information and use of the audit committee, management, Board of Directors, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by nyone other than these specified parties. ~ The C veland Group Oc r 19, 2007 I " I 11 " I 11, , I I I II II II . . . . . I I"; , I':;,' ~ ,',f "," THE CLEVELAND GROUP CERTIFIED PUBLIC ACCOUNTANTS & BUSINESS ADVISORS, LLC REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 To the Board of Directors The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc, Augusta, Georgia Compliance We have audited the compliance of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc, (a nonprofit organization) with the types of compliance requirements described in the V,S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 2007, The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inco's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inco's management. Our responsibility is to express an opinion on The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc.'s compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred, An audit includes examining, on a test basis, evidence about The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc.'s compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion, Our audit does not provide a legal determination of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc.'s compliance with those requirements. In our opinion, The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc, complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended June 30,2007. Internal Control Over Compliance ,The management of The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc. is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs, In planning and performing our audit, we considered The Senior Citizens Council of Greater Augusta and the CSRA, Georgia, Inc.'s internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to detennine our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance, Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control over compliance, 3740 EXECUTIVE CENTER DRIVE, SUITE 200 - MARTINEZ, GEORGIA 30907 - {706} 288-2800 - FAX {706} 288-2820 I' (.,-:' ~\f,~ ;-I'j 1''>' III , , ~ ~~~ ",;.. -. II III . . .;i +". .... . ~ . . ..'1..: 1 . . ." ;;:' ..~ ., ."'.. ~ .1 "', IMf .,% A control deficiency in an Organization's internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a timely basis, A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Organization's ability to administer a federal program such that there is more than a remote likelihood that noncompliance with a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the Organization's internal control. A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the Organization's internal control. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above This report is intended solely for the information and use of the management, Board of Directors, others within the Organization, and federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than these specified parties, The Cl nd Group October 19,2007 l, C' I The Senior Citizens Council 1Ij'C;rell(1!/" AUgU.\(IlIlI1t1 (he CSRA. Gelllgill, I(/e. lIS Ollk Street ,\'o/'fh, Suite f. · Auglfs([(, Georgia 3(JIj07 pho(/e r;(JfJ) 8fJ8-0!lO .filx (7()fJ) 8fJ3-8831j October 19, 2007 The Cleveland Group 3740 Executive Center Drive Suite 200 Martinez, Georgia 30907 We are providing this letter in connection with your audit of the statement of financial position of The Senior Citizens Council of Greater Augusta and the CSRA, Inc. as of June 30, 2007 and the related statements of changes in net assets, activities, functional expenses and cash flows for the year then ended for the purpose of expressing an opinion as to whether the financial statements present fairly, in all material respects, the financial position, changes in net assets, and cash flows of The Senior Citizens Council of Greater Augusta and the CSRA, Inc. in conformity with United States generally accepted accounting principles. We confirm that we are responsible for the fair presentation in the financial statements of financial position, changes in net assets, and cash flows in conformity with United States generally accepted accounting principles. We are also responsible for adopting sound accounting policies, establishing and maintaining effective internal control, and preventing and detecting fraud. We confirm, to the best of our knowledge and belief, as of October 19, 2007, the following representations made to you during your audit. 1) The financial statements referred to above are fairly presented in conformity with United States generally accepted accounting principles and include all assets and liabilities under the Organization's control. 2) We have made available to you all--'- a) Financial records and related data. b) Minutes of the meetings of the Board of Directors or summaries of actions of recent meetings for which minutes have not yet been prepared. 3) There have been no communications from regulatory agencies concerning noncompliance with, or deficiencies in, financial reporting practices. 4) There are no material transactions that have not been properly recorded in the accounting records underlying the financial statements. 5) We acknowledge our responsibility for the design and implementation of programs and controls to prevent and detect fraud. 6) We have no knowledge of any fraud or suspected fraud affecting the Organization involving- a) Management, b) Employees who have significant roles in internal control, or c) Others where the fraud could have a material effect on the financial statements. 8) We have no knowledge of any allegations of fraud or suspected fraud affecting the Organization received in communications from employees, former employees, grantors, regulators, or others. 9) The Organization has no plans or intentions that may materially affect the carrying value or classification of assets, liabilities, or net asset balances. 10) The following, if any, have been properly recorded or disclosed in the financial statements: a) Related party transactions. including revenues, expenses, loans. transfers. leasing arrangements, and guarantees. and amounts receivable from or payable to related parties. b) Guarantees. whether written or oral, under which the Organization is contingently liable. A C'/lited Way agel/(l' se/'l'i/lg till' CSR." since 1%8. .',....-.,.. , . .~P \i.._~.... ~"h.~SU.f<>' . , I \ c) All accounting estimates that could be material to the financial statements, including the key factors and significant assumptions underlying those estimates, and we believe the estimates are reasonable in the circumstances. 11) There are no estimates that may be subject to a material change in the near term that have not been properly disclosed in the financial statements. We understand that near term means the period within one year of the date of the financial statements. In addition, we have no knowledge of concentrations existing at the date of the financial statements that make the organization vulnerable to the risk of severe impact that have not been properly disclosed in the financial statements. . 12) We are responsible for compliance with the laws, regulations, and provisions of contracts and grant agreements applicable to us; and we have identified and disclosed to you all laws, regulations and provisions of contracts and grant agreements that we believe have a direct and material effect on the determination of financial statement amounts or other financial data significant to the audit objectives. 13) The Senior Citizens Council of Greater Augusta and the CSRA, Inc. is an exempt organization under Section 501 (c) (3) of the Internal Revenue Code. Any activities of which we are aware that would jeopardize the Organization's tax-exempt status, and all activities subject to tax on unrelated business income or excise or other tax, have been disclosed to you. All required filings with tax authorities are up-to-date. 14) There are no- a) Violations or possible violations of laws and regulations and provisions of contracts and grant agreements whose effects should be considered for disclosure in the financial statements, as a basis for recording a loss contingency, or for reporting on noncompliance. b) Unasserted claims or assessments that our lawyer has advised us are probable of assertion and must be disclosed in accordance with Statement of Financial Accounting Standards No.5, Accounting for Contingencies. c) Other liabilities or gain or loss contingencies that are required to be accrued or disclosed by Statement of Financial Accounting Standards NO.5. d) Oesignations of net assets disclosed to you that were not properly authorized and approved, or reclassifications of net assets that have not been properly reflected in the financial statements. 15) The Organization has satisfactory title to all owned assets, and there are no liens or encumbrances on such assets nor has any asset been pledged. 16) We have complied with all restrictions on resources (including donor restrictions) and all aspects of contractual and grant agreements that would have a material effect on the financial statements in the event of noncompliance. This includes complying with donor requirements to maintain a specific asset composition necessary to satisfy their restrictions. No events have occurred subsequent to the statement of financial position date and through the date of this letter that would require adjustment to, or disclosure in, the financial statements. ---- C\ n~' 1, ~C\ W.~__ :_- . ~_,,:~___...n. I W. Schoeffler, Executi eO' 4 ) FCfm W.9 Request for Taxpayer Identification Number and Certification Givl' form to the requester, Do not llElld to thl' IRS. (Ou.I'\c....1 of l^c.. 8ltar )'Our TlN In 1tl:; approp~ate 00:.:. 11"13 TlN prcr.'k>>:J must match 1I1e rBln9 gven on Una 1 to a"j'OICl l:a:)I(4''lr11l1hOt:lrg Fcr ImlMouals, 1I11z Is jwr social securtr,' nUllbEr(SBI'{I. 14:IiW\'>3r, tor a r6Gloont alBn, solo Jrop13tcr, tf Cllsre9aJ1jaCl anllt)', SE;3 1ha Part I hztnJctlons on page 3. Fcr ether EOtllI~, It IS )'01.1" ernpb'jEf r.Ent~atl;:('1 nUllbEr (1::1/1(1. IT)'OO do not hava a rumoor, ~ flew to ger a TIN on page 3. HOUl. ~ the &:x:ount Is In more 1h:an one name, SE;; tr13 chat on page 4fcr gJl:lellnes 00 ''''110-..a nul1i::Ef tr.l enter. C9rtification Urder p;<nafUes. O'f p;<~url', I cer1lf)'tI1at: 1. il"e nUllbEr shown Cfl1ti1s foonls mf ccmct taxpayer IClerrtmcatlon rumbElf (or I ern watl1g fer a nurrt:Ef b:i bEl lc:"oUed 10 1n9), aOO Z. I ern mt sutja::t to baacup ',,"liNlaCllng t:ECau-",: fa) I am BleIJ1X nom ~klJp 'Ai1thOOIClhg, or ~) I ha'.\3 not bEEfl no1l11Ed by 1l1e Inlernal R9'1'erlue Ser.1ce (IRBi that I am lluOjac:t tr.l tI/t:::~1.p \M1hholdlf!;l as a resut 01 e taJure tr.l repJrt alllli1Ef'Eo:;t er d~1ClErds, or (C) tr13 IRS has rr:t~jj me mat I am no tJf!;lEr :SUb.}act tr.l tl/t:::K4l 'lrlt11hol:lrg, Ella 2. I S11 a U.s. cl1lz:en or o1l1er U.S. ~lWn (Oerl1eCll:rebw'~ CertlltlatlCfl Instructlonli, You must crCGS out Item 2 ab:Ii'e IT )'Ou tlln'e b9en no1l11ed 17i 1tl:; IRS tI1at.)W are curr<.!nt~. sutj&::l to backup 'lr1thh:lIOhg becaLBa )'Ou ha'l'etalEdto rep:rt allntereot EllO dlvr.Erds 00 )'OOrtdll. re1I.Jm. F=orreal est3letr.Jmc11CflS, 11E1J:2 doos not W~'. Fer rootga;Je Interest r;:ad, aJ>:jut:4tr.x, or atrandDnment O'f S9curoo propEit'J', car~Il!llDn of dab'!, C>:lntrtiJtlCfl5 to dri Irdl\'l:ilaJ ratlremant BlliJ'9'fTI8nt (1RA7, anO gaoeralt;. P'l'j'ln9nts cthErtllan Interestan:l OMden~,}'OO are not r<.qJlre:jto 21g11l1e cer1ll1catt.:f1, but)'OU mLEt pro't10e )'ctJr OOTect TIN. Be;; 1ha I ct10ns Cfl ~. 4. S~ A~ H~ ~~ vQ j:R~", Odob;r :-0071 ~.nrr...,t air.. T...mry lrarrul f'gloOrul $;<\'I:Il C'; '" 0, '" CJ.. C o ..... ~~ -t ~:> o~ ~t; _C 0:; ~ .J; CJ.. Q') General Instructions Section r&f€fEl~es are to the IrtemaJRe'lilrue Code unlees othsrltir;:; roted. Purpose of Form A. psrtlCfI 'Who ie. rEqJired to fie IJ1 irlforrnetioo rerum with tila !AS must romin }wr O?ITEd ~j..,r ~ificalion number (TIN) to rep:nt, for EOCampla, I~om& paid to you, r.el eeta1a tflJ188ctions. rratggge intEr..et~'Ou paid, 8O:lliation or ebff1donmerrt of 9OJCl.red proP"fty, cff1os1letion of debt. or conlributiorro you m~ to 8l'l1RA. Uae Form W... onlv if yoo s", aU,S. perf<'A1 findudira a ree4derrt &ien), to provo.. yoor corr€<< TIN to ttia- p;>rson reql.l9€ting it ~ fEqLa&€C") and, wtBn aw/icalje. to: 1. C€rtitf that ttB TIN yoo n ofvif!;l is correct (C( yoo Elii' waitif'l.;;l for a numbH to be ililSuad), 2. Certitf that ;,uu 8'9 not ~jEd to ~kLp withhol1if!;l. er 3. Claim exempti:lll frcrn backup ....itt-.'1oldirQ if ;,uU are a U.s. l3X.ilmiX pe:)'ee.lf wicide, yoo arll BOO certifyi~ tt:m ea 8. US. ~. }wr fll~e sn!lre of e/'(~ partr13rshlp noom", from a U.S, tr~ or bl.l9r'J€IS& is not sibjact to the witltloldirlJ lID: on foreign psrtnere' share d effecti'fe~' o.:orECt.:d i['(:C(rf:l. NOte. If a r;aqu€lSVEor gil'E<3 you a foon other than F<<m W~ 10 fEqLaet y'Our TIN, )00 mu& .1J<oe ths reqlJ1lNere form if it i~ EaJb3tarrtJely similEltc. thie Form W.... ~ O e.lI1lpl F".l'"" p-'q.>o!rt..... IlI:InOo crd rdd~. (optlooaf) /aoclo, Mc!,rumir or Emp~ Il>>ntltlGiltbn rumtGr $f>l 1S"1 '/0 Definition of a US, perron For f~f!ll tax corsidefed II U.s. p6fY.lI1 'if )r.1U lire: . An individual 'Who ill a U.s. citizen aU,S. midentaief1, . A partnership, OOjXlretiOf1, ccmpan)\ Of'a&acCiation cresta:l Of OrgS1~ in tl19 United Statile << urdgr tila 'Iswsof tl19 United Stabse, . AAastate (other th8J1 a foreign €lStat.a). er . A ~c trtJat (sa cEtined in Regtiations &:ction 301.7701-1). Special ruie$ for partnerships. PlJt~ip& tM! o.:odu::t e tro or bl.l9nesB In the UnilKl States en gNlerally r6qJired b:i pay a witltloldif'\;l 1& on any faeign partners' share of ino:ms frt'fTl su::h bueineea. Furth€C", in oartain ca.eel'l 'Wh9fto a Foon W-f! hea not besnrecEi'(;,d, a partner~hip ie reqlirKl to P'8Bume that a plJtner ie. a foreign p€f9:X1. ard pe:~ the .Nithholdifld tax. Therem-e. if )00 area U.S. pEf9:lll ttlst fa a par1ner il e partnerslip corductng a ~ or bueinees in ttB United. Statee., !yo',ide Form W-'? 10 ttB patfief'8hip 11;) elltidish yoor U.S. etatue srI:! avcid y/'ithooking on }\:lIT share of partnershp inC0ffi50. The perean who 1flM;;e Form \V41 to the parlrlilrship for PJrpoeea of eatBJ::lishillOl i~ U.s. ststl.l9 8l'ld ffiQi:Jilg .....ithOOlding on lis allocable ahere (j net noome from the pertnerehip cordJcting a !rQj; or bU3inees in ttB United Statee ie in the folbwifl;j Cs.eee: . Tileo U.s. owner of a di3re.JeId.:d entirl' ff1d not th.. entity, Cot No. 102:31X Fonn W .9 [R~I. 10-20Cli) -. . t I t , Augusta, Georgia Agency' Joint Funding Budget Request 2008 Budget Worksheet Form (AJ) Fund No: @ Department No. & Name Senior Citizens Council' Senior Corps Account No,: 5711110 I I 2006 2007 2008 I Incl Dec I I Expenditures Actual Budget Request % Salaries & Wages 224,681 226,147 190,696 (35,451 ) -19% Personnel Services 21,275 19,000 19,000 - 0% Support Services 9,514 11,000 11,000 - 0% Repairs & Maintenance - - - - 0% Materials Supplies 9,514 5,500 10,000 4,500 45% Public Works - 0% Other Charges - - - - 0% Capital Equipment - - - - 0% Other - StipendsNolunteer Exp 417,144 420,000 430,000 10,000 2% Space 30,914 30,000 32,000 2,000 6% Management & General . 80,827 86,500 86,500 - 0% - 0% - - - - 0% Total Expenditures 793,869 798,147 779,196 (18,951) -2% I I I 2006 2007 2008 I Incl Dec I I RevenuelDescription Actual Budget Request % City of Augusta 49,000 49,000 49,000 - 0% U, S. Governent' CNS 49,130 49,130 49,130 - 0% U, S. Governent' CNS 329,720 329,720 329,720 - 0% U. S, Governent / CNS 40,110 40,110 40,110 - 0% State of Georgia 178,656 179,500 179,500 - 0% United Way 100,000 100,000 100,000 - 0% Other / Local Fundraising 5,421 2,450 2,500 50 2% Fund Balance Transfer 41,832 48,237 4,236 (44,001) -1039% City of Augusta CDBG - - 25,000 25,000 100% - - - - 0% Total Revenues 793,869 798,147 779,196 (18,951 ) Revenues Over Expenditures (0) (0) - '-. ( . , Augusta, Georgia Agency I Joint Funding Budget Request Payroll Costs 2008 Budget Worksheet Form (AJ-1) Fund No: @ Department No, & Name Senior Citizens Council I Senior Corps Account No.: 5711110 I I 2006 2007 2008 I loa Dee I GJ Employee Name I Position Actual Budget Request Dr. Ron Schoeffler I Executive Director 61,526 61,526 - (61,526) Marilyn Grau I Program Director 41 ,467 42,4 79 42,4 79 - 0% Kathy Ernce I Executive Director 38,141 38,141 43,500 5,359 12% Sheryl Silva I Assistant Director 25,882 25,882 26,514 632 2% Glenda Lee I Promgram Staff 20,486 20,486 21,570 1,084 5% Thomesena StewartlPromgram Staff 21,384 11,000 - (11,000) Van ice Cahoon/Promgram Staff 15,795 15,750 15,750 - 0% Jackie Kennedy/Promgram Staff - 10,883 20,883 10,000 48% TBD Staff - - 20,000 20,000 - - - - - - - - - - - - - - - - Total 224,681 226,147 190,696 (35,451 ) -19% ~ ......' .. y Augusta, Georgia Agency / Joint Funding Budget Request Payroll Costs 2008 Budget Worksheet Form (AJ-1) Fund No: @ Department No. & Name Senior Citizens Council/Senior Corps Account No.: 5711110 I I 2006 2007 2008 ~ [J Employee Name / Position Actual Budget Request Dr. Ron Schoeffler / Executive Director 61,526 61,526 - (61.526) Marilyn Grau / Program Director 41,467 42,4 79 42,479 - 0% Kathy Ernce / Executive Director 38,141 38,141 43.500 5,359 12% Sheryl Silva / Assistant Director 25,882 25,882 26,514 632 2% Glenda Lee / Promgram Staff 20,486 20,486 21,570 1.084 5% Thomesena StewartlPromgram Staff 21,384 11,000 - (11,000) Van ice Cahoon/Promgram Staff 15,795 15,750 15.750 - 0% Jackie Kennedy/Promgram Staff - 10,883 20,883 10,000 48% TBD Staff - - 20,000 20,000 - - - - - - - - - - - - - - - - Total 224,681 226,147 190.696 (35,451) -19% , , ...._" ;1 .. Augusta, Georgia Revenue 2008 Budget Worksheet Form (D) Fund No: @ Department No, & Name Senior Citizens Council/Senior Corps Account No,: 5711110 I I 2006 2007 2008 Iln~ Dee I Revenue/Description Actual Budget Request CNS Senior Companions 49,130 49,130 49,130 CNS Foster Grandparent 329,720 332,457 332,457 CNS RSVP 40,110 40,447 40,447 DHR Senior Companion 178,656 178,656 178,656 United Way 10,000 100,000 100,000 Donations 5,421 2,450 2,500 City of Augusta 49,000 49,000 49,000 City of Augusta CDBG - - 25,000 25,000