HomeMy WebLinkAboutAgenda - 10-05-1999 - 8kORANGE COUNTY
BOARD OF COMMISSIONERS
Action Agenda
Item No. 8- k
ACTION AGENDA ITEM ABSTRACT
Meeting Date: October 5, 1999
SUBJECT: Matching Allocation to JOCCA
DEPARTMENT: Manager's Office
PUBLIC HEARING: (Y/1~
BUDGET AMENDMENT: (Y/1~
ATTACHMENT(S):
October 1998 .Letter from JOCCA
August 1999 Letter and Auditor's Report from
JOCCA _._
INFORMATION CONTACT:
Albert Kittrell
TELEPHONE N
Hillsborough
.Chapel Hill
Durham
Mebane
UMBERS: - - ezt. 2307
732-8181
968-4501
688-7331
227-2031.
PURPOSE: To consider appropriating $12,500 to Joint Orange Chatham Community Action
Agency for their deficit reduction efforts.
BACKGROUND: On December 1, 1998, JOCCA presented aone-time funding request to assist in
reduction of a long-term deficit and strengthen their current financial .situation. The .attached
October 1998 correspondence from JOCCA highlights the reasons for the deficit. After
presentations from the JOCCA Board of Directors and discussion, the Board approved a dollar for
dollar match of the amount JOCCA reduces their deficit, not exceeding $12,500, by the end of the
1998-99 fiscal year. The $12,500 amount represented approximately one half of JOCCA's deficit
of $25,683.
On August 31, 1999, JOCCA informed the County of its deficit reduction progress by submitting
documentation from their auditors regarding the agency's financial condition at fiscal year end.
This information has been reviewed by the County Finance Director, who acknowledges that the
JOCCA deficit has been reduced by approximately $17,000.
FINANCIAL IMPACT: Funds to carry out the Board's direction from December 1998 have been
included in the reappropriation of fund balance that the Board has been requested to approve under
Budget Amendment #3, elsewhere on this October 5 agenda.
RECOMMENDATION(S): The Manager .recommends that the Board appropriate $12,500 as a
matching deficit reduction allocation to JOCCA, with funds to be appropriated from fund balance in
the General Fund.
2 ~ .
OINT ORANGE-CHATHAM COMMUNITY ACTION, INC.
P.O. IlOx 27 • Pr11sBOR0, NORTH CAROr.IIW 27312 •(919) 542rL781 • FAX p19) 542-0363 • (ORANGE COUNTY (919) 929-0494)
Grote M. ~viLUA~rs
October 15, 1998
Ms. Margaret Brown, Chairperson
Orange County Board of Commissioners
Post Off ce Box 8181
Iiillsborough, North Carolina 27278
Dear Commissioner Brown:
D CvGO~IC~ ~
OCT 2 01598 D
This.correspondence is written to advise you that I, along with other members of
the JOCCA Board of Directors, plan to appear before the Board of Commissioners at its
November 4, 1998 meeting.
JOCCA is a thirty-two (32) year old nonprofit human service organization
established by the Boards of Commissioners of Orange and Chatham counties to address
the causes and conditions that contribute to poverty in the two county area.
You may recall that we appeared at an earlier meeting and at that time, you and
the Commissioners were advised that we planned to return after our fiscal year 1998 audit
was completed.
The gurpose of our appearance will be to request consideration for cone-time
allocation to JOCCA, Inc. to address the agency's financial deficit.
. JOCCA's Board of Directors will make a brief presentation to the Commissioners
to provide background information on the agency's history, current programs and
services, and financial condition
JOCCA has accumulated a budget deficit and/or shortfall in its restricted net assets
due to the following reasons:
o New FAS-B Audit regulations were instituted by IRS in 1996 that required
JOCCA to incorporate its wholly owned subsidiary, Orange Chatham
Home Repair, Inc.(OCHR), into JOCCA's audit. The net assets (deficit)
at June 30, 1997 included OCHR's deficit. OCHR, Inc. is currently being
dissolved.
~,~~.
~~
A UNITED WAY AGENCY
3
Commissioner Brown
10/15/98
Page Two (2)
o In the past, JOCCA operated some programs that did not honor any
administrative costs. These programs were fully subsidized by the agency.
JOCCA's curreirt policy is not to operate any programs that do not honor
.administrative costs.
o Fuiancial management was inadequate for several years. In March 1998
JOCCA hired a professional Financial Director who has been effective in
restoring responsible financial .reporting and planning,
JOCCA has had a deficit for some years. At the end of FYE June 30, 1997 it was
583,552 (restated). The audit for the FYE June 30, 1998 has been completed and the
agency's deficit has been reduced to 525,b83.
'This deficit reduction represents the. hard work of the staff in ending the FYE 1998
with a positive 557,969., instead of the budgeted $35,000.
The audit also reflects that the agency has outstanding payables of approximately
$69,000. It is the goal of the JOCCA Board to move over the next three years, to achieve
a cash balance of $50,000. Therefore the JOCCA Board of Directors hereby requests a
one time allocation of $40,000, that will greatly assist in placing this nonprofit agency in
a positive financial status.
JOCCA Board members have already appeared before the Chatham County Board
of Commissioners and. made a similar request for none-time contribution.
The JOCCA Board of Directors hopes that the Orange County Board of
Commissioners will act favorably to this request.
5iacerely,
`~~s1 ~~
Edith Hubbard
Chairperson
ED:ea
xc: Members Orange County Board of Commissioners
John Link, Orange County Manager
Gloria M. Williams, Executive Director
®~~ ,
4
loins ~r~~ugc Cli~~rt~nn Coeswauitr Actiuu, ~uC.
35 Chatham Street West
Post Office Box 2T
Pittsboro, NC 27312
TELE: 919/542-4781 FAX: 918!542-0563 E-Mail: jocca~tnindspring.com
Edith Hubbard, Board Chair gu Gloria '~ ~ ~~~
Au st 31, 1999 n VVV
U
~, c
Mr. Ken Chavious, Director of Finance i ~ ~`~ :~___~. _ _ ._ _,
Orange County Government
Post Office Box 8181 -
Hillsborough, North Carolina 27278
Dear Mr. Chavious:
Enclosed is correspondence from our auditing firm, which projects the probable
deficit reduction for FYE June 30, 1999. Please advise me, if this document is adequate
for the release of the approved deficit match allocation for JOCCA, Inc., in the amount of
$12,500.
Your consideration in reviewing this matter is appreciated.
Sincerely,
Gloria M. W~~ams
Executive Director
GMW:ea
xc: Albert Kittrell, Assistant County Manager
Edith Hubbard, Board Chair
A United Way
member agency
5
Koonce Wooten & Haywood, ~~P
CERTIFlED PUBLIC AGGOUNTANTS
The Board of Directors
Joint Orange-Chatham Community Action, Inc.
Pittsboro, North Carolina
_ __
-. ,
' ACCOUNTANTS' COMPILATION REPORT
We have compiled the accompanying statement of financial position, of Joint Orange-Chatham Community
Action, Inc., as of June 30, 1999, and the related statement of activities for the year then ended, in
accordance with Statements on Standards for Accounting and Review Services issued by the American
Institute of Certified Public Accountants.
A compilation is limited to presenting in the form of financial statements .information that is the
representation of management. We have not audited or reviewed the accompanying financial statements
and, accordingly, do not express an opinion or any other form of assurance on them.
Management has elected to omit substantially all fmancial statement disclosures ordinarily included in
financial statements. If the omitted disclosures were included in the fmancial statements, they might
influence the user's conclusions about the organization's assets, liabilities, equity, revenue and expenses.
Accordingly, these financial statements are not designed for those who are not informed about such
matters.
Raleigh, Narth Carolina
August 23, 1499
Ralsi$h Pittsboro
4060 Barrett Drive 148 East Street
'" ` ' 'l~ '~'°L7T5 t1 f S!.'it~tL'L' Post Offtce Box 1780E Post Office Box 1399 '
(.,~1t.'~f~ tT ~ il.!? _ Raleigh, North Carolina 2761) Pittsboro. North Corouna 27312
-- ~ ~ -} ~ 1 i7 ~~ ~~ 919 782 9265 +e+eotzone a Fax
nen ~o~ nn.,-. ..., ,, .... ... ........ -
~:~ _..
JOINT ORANGE CI3ATl'3AM COMMUNITY ACTION, INC. ,
Statement of Financial position
June 30,1999
Assets
100 CASH, 6EJ~RAL ACCOUNT 41514.89
102 CA~i, Lam. ACCOUNT ?.33.06
103 _ CASH, FEDERAL ADVANCE 492.94
105 CASH, ENERGY ACCOUNT 109.32
106 CASH, FLEX ]3ENEFIT PLAN 1048.74
108 -CASH, EMPLOY SAV/PROTECT 132.28
110 CASH, CORD LIABILITY A/C 2657.84
I15 CASH, FUNDRAISING 3260.22
118 C4LSF! CLEARING ACC~IT 41868.34
120 GRANTS/CONTRACTS RECEIV 105940.c^6
124 RD'JA,+ICES TO EMPLOYEES 2479.00
134 RENT REDUCTIOPI 214.39
f37 DUE FROM C~tCIL ON AGING 467.67
140 SALES TAX REC, CHATHRM CO 3285.41
14c SALES TAX REC, ORANGE CO 187.88
144 SALES TAX fB:C, 41AKE CO 159.31
145 SALES TAX REC, AI.AMANCE 72. s'9
145 SALES TAX Rte, DURHAM CO 4558.18
147 SA;.ES TAX REC, LEE CO 241.86
150 P1~PAID EXPENSES 340.88
152 LAND AND REAL. ESTATE -13000.00
163 COMPUTER X S~TWARE 142791.09
164 EOUIPMENi 103260.74
!65 FURNITURE b FIXTURES 22009.90
179 ALLOIt FOR DEPRECIATION -185045.01
Total Assets... 278481.58
LJABILJTIES
200 ACCOAVI'S PRYRBLE 176192.10
210. 401-K RETIREMENT PAYABLE 33675.42
216 CASH OPTION PAYABLE 537.43
218 CAFETERIA FUND PAYABLE 10728.77
220 ACvRUED PAYRa1 31954.87
225 ACCRl~D APd~. LEAVE 19786.23
240. 4P1K LOAN PAYABLE 1098.84
241 OTHER PAYABLES X00.00
299 EXRE!1SE REIMS. CONTROL 3#17.14
Total tia5ilities... 279890.80
6
. :...~ _
JOINT'.ORANGE'~•~CHATHAMT'COMMUNITY_.ALTION; INC.
.-• -
Statement of Financial Position
June 30, 1999 ~,
Equity - _
390 L~AL. 38608.40 .
392 TEMP. REST. 1~ET PSSEiS 37199.18
Total Equity... -1409.22
Total Liabilities and Equity... 278481.58 ',,
I
:~
~y
,i
• .• JOINT ORANGE CHATHAM COMMUNITY ACTION, INC.
• Statement of Activities
For the Year Ended June 30, 1999
Code ' Description Budget Current Yr-ta9t Undr/Ovr " x i3ndget
_. --
Revenues
400 FEDERAL CONIRIBIIfiONS 275598.00 749. A0 284533.95 7935.95 10287%
40i STRTE CONTRIBUTIDitS . 1073327.00 •8.80 1007157.59 66169.41 93.84%
402 USDA CONTRIBUTIONS 19865.09 0.2.0 20469.80 -604.00 183.04%
483 LOCAL. COr(TRIBURONS 185796.80 -0.00 192179.48 -6383.40 103.44%
404 PROGRAt4 FEES 10500.fl; 78.50 18611.TJ -111.77 101..86X...
485 INTEREST INCA 0.00 0.80 184.83 -184.83 8.~c
486 FEES Fit ~RVICES 0. Q41 8.08 354.96 -s'S4.96 ~ ' ' '0.80%
410 NISm1.ANEDUS Its 0.80 8.~ 851.86 -851.86 8.08~c
_
423 COPY CENTER 0.~ 0.8fl 11320.78 -11320.70 8.00%
44Z Hf~ Pi~6RAr4 ~tT 0.0a 0.80 2271.08 • ~ ,2271.00 '0.007:
450 CONTRIBUTIONS 15166.00 8.88 12970.94 2195.86 85.53)`
Revenues... 15812.00 828.30 1542906.80 38346.80 97.57%
Expenditures
588 SALRRIES ~ NA6ES 777127.88. 0.00 589828.SQ 87298.42 88.77%
505 FRINi'E BENEFITS 1515x0.0@ 0.00 1473+8.05 4191.95 97.23%
518 E41;R~lCY ASSISTANCE 827200 8.00 .44;0.71 3821.29 .53.8071
519 INTEREST EXPEND .154.00 0.97 531.43 377.43 345.'88%
•520 E~rTRACT S>UtVICES,BUILDIN ~ 778b.00 0.00 9128.25 -134225 117.24%
521 AUDIT 44029.00 8.00 31800. ~ 13829. ~ 70.4171
522 TI~INIIV6-ADt4y 3 TECF~tICAL 4513.80 8.00 943. B8 s'S69.20 20.91%
524 CONTRACT SERVICES, OTF~ER 35944.00 437.50 38561.12 -2617.12 107.28X.
525 TRAVEL PER DIElI 1836.08 8. ~ & 00 1836.08 8.0071
526 TRAYS. BI-COUtiTY 41688. ~ 288.80 s'9485.84 2122.16 94.90%
527 VEHICLE OPEaRTION 191.00 8.80. 80.00 111.00 41.88%
528•DEPRECIATION EXPENSE 18568.E 0.80 17051.41 1516.59 91.83%
530 RENT 27275.00 0.08 27788.80 506.08 181.85%
531 UTILITIES 18719.00 17.97 11046.92 327.92 183.86%
532 TELEFHOrE 29518.00 8.08 X246.76 -6728.76 122.88%
533 AOSTAI~ E SHIPAIN6 3968.E 181.94 4349.46 381.46 189.61%
534 OFFICEJJANITOR/OTFIER SUPP 14725.88. 0.00 16980.03 -?255.83 115.31%
535 PRINTING/PUBLICATIONS/ADV 3913.00. 0.00 4339.52 -426.52 118.98%
536 DUES, SUBSCRIATIQNS, RE6IST 5056.00 •• 8.08 •;•9017.50 3961.50 178.35%
537 INSURANCE 1148.00 0.08 828.88 3'20.08 72.13%
540 EDUI Pi+ENT PURCHASE 31053.00 -48917.25 5635.97 25417.83 18.15><
541 EOU#Pt~NT RENT. 1765.08 0.08 1362.90 402.18 77.22%
542 EOUIPP~NT t4RItIT/REPRIR 5419.00 0.00 10490.47 9071.47. 193.59% •
543 BUILDINGS t#IiNTIt~IR 2295.08 0.00 83s'.00 1462.~D 36.30%
544 OTHER TELECt~'.+~ICATIGIw 'c465.?•@ 0.00 1350.41 1114.59 5`1.78%
547 PROPERTY TAX 0.08 & 00 1415.74 -1415.74 0.00%
558 MATERIALS 66054.00 0.00.. 61816.68 4237.32 93.59%
555 SUBCONTRACT PRO6 SUPP 72290.63 8.00 68618.39 3671.61 94.92%
5:8 JTPA STIPEND 180.00 0.08 808.69 -628.69 449.277.
559 PART. SAFETY EGUTA/SUAP 8+0.00 0.00 26.94 773.06 3.37%
' ~ JOINT ORANGE .CHATHAM COMMUNITY ACTION, INC. ~~~~="''.
' ~ ~ ~ _Statement ~of .Activities ~ ~ 9
• For the Year•Ended June 30, 1999 .
.
Cade Description
Budget
Current
Yr to-Dt
Undr/Ovr i
'->< $udget - .
-_
_
568 MEAL SUPPLIES ~ 9990.00 1599.18 10720.56 730.56 107.31%
561 CATERItdb 97287.00 9428.55 98952.66 • -1665.66 -101.71%
565 TRANSPORTRTION 19946.00 0.00 6625.60 13319.40 33.22%
567 CHILD CARE 48373.80 0.00 690.0 47683.00 1.43% ._..
568 308 SEARCH ~ 7202. ~ 0.00 0.00 7202.00 0.00%
570 EMPLOYER OJT INCENTIVES 13333.20 0.00 1326.00 127.80 9.95%
571 TUITION 1 FEES_ 97424.00 5120.30 12E+525.50 -c9101.50 129.87%
572 STUDENT It~URANCE 1324.00 0.0d 225.85 1098.15 17.06%
_ 57s bO(d(9 ~ SUPPLIES 29794.00 519.45 21069.b4 8724.36 '' 70.72E
580 FLOWERS, REFRESH., ETC. 0.00 0.00 816.'21 -816."cl 0.097
583 COPY COST 500.00 B.Q~ 12477.84 -11977.84 X2495.57%
585 MISCELLAI~EOLS 1814.E 0.00 245.60 -543.60 i35.48X
588 TAXES ~ PENALTIES 0.00 0.00 473.65 -473.65 0.00%
590 PERMITS 0.Q~0 0.00 50.00 -5@.00 0.00%
591 RESTIMI~1 4718.00 0.00 1623.00 3095.00 34.48%
596 MIS COSTS 2130.00 0.80 552.75 1577.25• 25.95X..
• Exper~itu-~s... 1704006.00 -233;0.67 1525904.43 178101.57 89.55%
Agency Balance -122754.00 24178.97 17_ 0_ 0., 1.57_ . '