HomeMy WebLinkAboutMINUTES - 03161993 - 2.1 TO: BOARD OF SUPERVISORS :.: `.. C ntra
1.FROM: Phil Batchelor °
�;;,;��� - Costa
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County Administrator ;. ,�v�a Count
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DATE: March 16, 1993
SUBJECT: Funding for Battered Women's Alternative and Rape Crisis Center
SPECIFIC REQUEST(S) OR RECOMMENDATION(S) & BACKGROUND AND JUSTIFICATION
RECOMMENDATION(S):
1. ACKNOWLEDGE the valuable services of the Battered Women's Alternative (BWA) and the
Rape Crisis Center (RCC) in assisting women and children who are the victims of violence.
2. EXPRESS outrage that the State has chosen to solve its deficit problems by seizing local
property taxes and consequently, forcing the County to reduce programs of high local priority.
3. EXPRESS appreciation to BWA and RCC for their hard work in communicating the
importance of Measure B and note that the measure received approval by 64.5% of the
electorate, although it did not receive the requisite 2/3 majority.
4. ACKNOWLEDGE that Contra Costa County was forced to reduce its FY 92-93 budget by
over $50 million and is facing consideration of $72 to $106 million budget cuts for FY 93-94,
depending upon State actions.
5. ACKNOWLEDGE that the Board of Supervisors has discretion over only about 6% of its
revenues, with almost all of the County revenues dedicated to federal or state mandates,
which leaves little or no discretion to the Board of Supervisors to provide funding for local
priorities.
CONTINUED ON ATTACHMENT: _YES SIGNATURE: , f
_RECOMMENDATION OF COUNTY ADMINISTRATOR_RECOMMENDATION OF BOARD CGrITTEE
APPROVE OTHER
SIGNATURE(S):
ACTION OF BOARD ON Md r Ch 16, APPROVED AS RECOMMENDED X OTHER X
APPROVED funding from multiple sources for the Battered Women's Alternatives and -
the Rape Crisis Center programs to cover a seven-month period ending June 30, 1993
as outlined in the County Administrator's report; EXPRESSED appreciation to
Supervisor Smith and the District II constituency for making $32,000 available to
fund these programs. .--*
VOTE OF SUPERVISORS
I HEREBY CERTIFY THAT THIS IS A
UNANIMOUS(ABSENT ) TRUE AND CORRECT COPY OF AN
AYES: 3, 4, 5 NOES. 1-, 2 ACTION TAKEN AND ENTERED
ABSENT: ABSTAIN: ON MINUTES OF THE BOARD OF
SUPERVISORS ON THE DATE SHOWN.
Contact: Sara Hoffman-646-1390
cc: CAO ATTESTED
District Attorney PHIL BATCHELOR,CLERI OF
Health Services THE BOARD OF SUPERVISORS
BWA 7MCOUNTY ADMINISTRATOR
RCC
BY DEPUTY
6. ACKNOWLEDGE that the County's FY 92-93 budget is currently in a shortfall situation due to
the State's actions, with an estimated shortfall up to $3.58 million based on the Second Quarter
Budget Report. These shortfalls do not include the fiscal impact of implementation of pay equity.
7. CONSIDER the appropriate funding level for any BWA and RCC contract restoration depending
on whether the contracts are backfunded to November or funded from March.
Funding Level Options BWA RCC TOTAL
Annual Funding at 70% $93,537 $82,334 $175,857
FY 91-92
Payments to date $34,128 $38,779 $72,907
Option A: Funding for $54,563 $48,028 $102,591
7 months total
Option B: Funding for $31,179 $27,445 $58,624
remaining 4 months
8. CONSIDER appropriate sources of General Fund revenue for funding restoration:
Option C: Multiple Source Funding
Funding from multiple sources could include some or all of the following sources:
4 months 7 months
CDBG (approved by
Board 3/2/93) $ 5,000 $ 5,000
Taxpayers contribution
(actual receipts) $ 315 $ 315
Board budget
(Supervisor Smith) $32;000 $ 32,000
District Attorney fund balance $ 6,033 $ 50,000
• Cancel Encumbrance $15,276 $ 15,276
(Data Processing Project)
TOTAL $58,624 .$102,591
9. ACKNOWLEDGE that funding of BWA and RCC in FY 93-94 from the District Attorney's budget
would necessitate elimination of attorney positions and clerical positions, and that the District
Attorney's anticipated FY 92-93 fund balance does not take into account the impact of pay
equity on his budget.
10. AUTHORIZE appropriations and revenues in amounts as allocated by the Board.
11. Consistent with the Board's earlier actions on the BWA and RCC contracts, AUTHORIZE the
Director of Health Services to execute appropriate contracts or contract amendments with BWA
and RCC with funding as allocated by the Board of Supervisors.
BACKGROUND/REASON(S) FOR RECOMMENDATION(S):
At its February 23, 1993 meeting, the Board of Supervisors directed the County Administrator to report
back on funding alternatives (at 70% of the FY 91-92 contract levels) for Battered Women's Alternatives
(BWA) and Rape Crisis Center (RCC).
2
Previous Board Actions
As part of its budget hearings for FY 92-93, the Board of Supervisors and the Finance Committee,
performed a comprehensive analysis of a wide range of contracts with community-based organizations,
including BWA and RCC.
June 1992 - Board extended RCC contract from June 30, 1992 to July 31, 1992 at a cost of
$10,000 in general funds.
July 1992 - Finance Committee met with BWA and RCC to review current programs and service
levels possible under various contract reduction levels.
July 1992 - Finance Committee reviewed response of community-based organizations on
organizational efficiencies and other measures that could be taken to reduce their costs.
July and August 1992 - Board considered Finance Committee reports and directed the Health
Services Department to reduce the COLA for their contracts with community-based organizations
by $15,258 and use that money for a contract with BWA for the month of August in the amount
of $8,532 (77% of original contract) and a contract with RCC for the month of August in the
amount of $6,726 (69% of original contract).
September 1992 - Board directed Health Services to extend Ba and RCC's contracts through
November with $25,596 (75%funding level) for BWA and $22,053 (75%funding) for RCC. Both
contract extensions were based on the premise that funding would continue only if Measure B
was approved by the electorate on November 2, 1992.
November 1992 - Measure B failed to receive the requisite 2/3 majority approval (64.5 %
approval). BWA and RCC contracts expired at the end of November.
In summary, the funding history of the BWA and RCC general fund contracts is as follows:
GENERAL FUND CONTRACTS
FY91-92 July August Sept -Nov Total
FY 92-93
to Date
BWA $133,624 $0 $8,532 $25,596 $34,128
RCC $117,620 $10,000 $6,726 $22,053 $38,779
BWA and RCC Revenues and Expenditures
The audited FY 91-92 financial statements of BWA and RCC are probably the most definitive statement
of the revenues and expenditures of these organizations. •These financial statements help put the
Contra Costa General Fund contracts into fiscal perspective (see attached).
RCC's audited financial statement shows:
• Contra Costa County's General Fund contract was $17.5% of RCC's total revenue of $671,173.
• RCC's ending fund balance of $57,599 appears sufficient to backfill the loss of Contra Costa
County General Fund contract from March ($27,444) or from November ($48,028). However,
RCC's accountant has explained that the fund balance is necessary for cash flow purposes,
since RCC is usually reimbursed for its expenses, not paid up-front.
3
• Other FY 91-92 Contra Costa victim assistance contracts were $196,529 (from the Office of
Criminal Justice Planning in cooperation with the District Attorney).
For FY 92-93, the Contra Costa County victim services contract with RCC was expanded to include
a special emphasis contract for West County and a contract for East County. The new contracts are:
West/Central, $ 90,801
Special Emphasis West County $ 95,047
East County 78,432
Subtotal $ 264,280
FY 92-93 contract augmentation
in process $8,000 - $16,000 12,000
TOTAL $ 276,280
BWA's audited financial statements show:
• Contra Costa County's General Fund contract was 10.2% of BWA total revenue of
$1,308,959.
• BWA's ending fund balance of $1,482,251 appears sufficient to backfill the loss of the
County General Fund contract from March ($31,179) or from November ($54,563).
However, BWA's Executive Director has explained that this fund balance is valuation of
fixed assets, not cash.
• BWA has investments (stocks, bonds, treasury notes) with a market value of $314,080.
However, $123,856 of the investments are restricted to use for a building project in
accordance with the wishes of the donor.
• Long term debt consists of a note; secured by an office building, which matures April 30,
2005. The long term debt value is $133,829.
BWA also receives $98,004 in non-general funds from the County: a $11,348 contract for dispute
resolution; a $12,426 contract for battering abatement training for men (realignment funds); and a
$74,290 contract for multiple services (marriage license fees). BWA could receive an additional
$25,000 from the marriage license fees if SB 5 is approved by the State.
Options for County Funding of BWA and RCC
The Board of Supervisors requested preparation of alternatives for funding of BWA and RCC at 70%
of the FY 91-92 General Fund contract levels for FY 92-93. There are options on the level of funding
and source of funding.
Funding Levels BWA RCC TOTAL
Annual Funding at 70% $93,537 $82,320 $175,857
FY 91-92
Payments to date $34,128 $38,779 $72,907
Funding for 7 months total $54,563 $48,028 $102,591
Funding for remaining $31,179 $27,445 $58,624
4 months
4
Option A: Funding for 7 Months
Both the BWA and RCC contracts expired at the end of November, 1992. Seven month contracts would
provide funding from the contract expiration date to the end of June. Selection of this option
presupposes that both BWA and RCC continued to provide services during these months despite the
lack of funding. Consequently, the back-funding would be for services rendered but for which the
County did not pay.
Option B: Funding for 4 Months
This option would fund BWA and RCC from March 1, 1993 through June 30, 1993. This option provides
for County payment for services only for those months during which a contract has been executed with
the County.
Option C: Multiple Funding Sources
Funding from multiple sources could include some or all of the following sources:
4 months 7 months
• CDBG - (approved by Board 3/2/93) $ 5,000 $ 5,000
Taxpayers contribution - (actual receipts;
$205 for BWA; $110 for RCC) $ 315 $ 315
• Board budget (Supervisor Smith) $32,000 $32,000
• District Attorney fund balance $ 6,033 $-23;365 50, 0-0-0
• Cancelled Encumbrance $15,276 $15,276
(Data Processing Project)
TOTAL $58,624 $102,591
Funding from the Housing Authority was also investigated. However, except for County General Funds
allocated to the Housing Authority for homeless shelters, the Authority's funding is restricted and could
not be used for either BWA or RCC services.
The recommended alternatives for BWA and RCC funding are presented for the Board's consideration,
but should be approached with caution. The second quarter budget status report to the Board of
Supervisors indicated a FY 92-93 budget shortfall of up to $3.58 million depending upon actions by the
State. In addition, the shortfall estimate did not include the effect of the pay equity salary adjustment
(1.5% retroactive to July 1, 1992 and 1.5% retroactive to January 1, 1993).
These funding options are for FY 92-93 only. The District Attorney has stated that funding of the BWA
and RCC contracts from his FY 93-94 budget would require layoffs of attorneys and clerks.
In addition, the District Attorney's anticipated FY 92-93 fund balance does not take into account the
effect of pay equity.
Contract Administration
The Board transferred the BWA and RCC contracts from the District Attorney's Office to the Health
Services Department at its September 11, 1992 Board meeting. It is recommended that any restored
contracts also be administered by the Health Services Department.
Attachments:
BWA Audited Financial Statements
RCC Audited Financial Statement
5
ATTACHMENT 1
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BATTERED WOMEN'S ALTERNATIVES INC
+' ENTS
_June 30. 1992
P
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BALANCE SHEET
June 30. 1992
Property and Totals
Current Funds Equipment (Memorandum
Si4 SETS Unrestricted Restricted Fund Only )
Current assets:
Cash and cash equivalents
in commercial accounts $ 77,020 $ 75,205 $ - $ 152,225
Receivables 51,452 8,028 - 59,480
Accrued interest 10,142 - - 10,142
Prepaid expenses 10,529 10,529
Total current assets 149,143 83,233 232.376
Property and equipment:
Land - - 428,458 428,458
Buildings and improvements - - 1,322,894 1,322,894
Furniture and equipment - 85.290 85,290
Total property and equipment - - 1,836,642 1,836,642
Less accumulated depreciation - - (222,203) (222,203)
Net property and equipment - - 1,614,439 1,614,439
Other assets:
Investments 302,847 - - 302,847
Certificates of deposit 335,000 - - 335,000
Notes receivable 46,726 - - 46,726
Loan fee (net of accumulated
amortization of $882) - 1,237 1,237
Total other assets 684,573 - 1,237 685,810
Total assets $ 833.716 J--L3�233 $ 1,615,676 $2,532,625
LIABILITIES AND FUND BALANCES
Current liabilities:
Accounts payable $ 17,519 $ - $ - $ 17,519
Other accrued liabilities 39,353 - - 39,353
Deferred revenue - 6,000 - 6,000
Media campaign reserve - 51,293 - 51,293
Current portion of long
term debt 4,195 4,195
Total current liabilities 56,872 57.293 4,195 118,360
Long term debt 129,634 129,634
Total liabilities 56,872 57,293 133,829 247,994
Fund balances:
Undesignated 343,941 25,940 - 369,881
Designated 432,903 1,481,847 1,914,750
Total fund balances 776,844 25,940 1,481,847 2,284,631
Total liabilities and
fund balances $ 833,716 $ 83,233 $ 1,615,676 $2,5 2525
See accompanying notes to financial statements.
2
BATTERED WOMEN'S ALTERNATIVES. INC.
NOTES TO FINANCIAL STATEMENTS
June 30, 1992
NOTE 1 -- NATURE OF ORGANIZATION
Battered Women's Alternatives, Inc. (the Organization) , a non-profit
California Corporation incorporated September 14, 1977, is engaged
in activities which provide emergency shelter for women and their
children who are victims of domestic violence, sexual assault, and
other crisis situations. The Organization also provides a variety
of supplemental services ranging from counseling services to
health and social welfare services.
NOTE 2 -- SIGNIFICANT ACCOUNTING POLICIES
The Organization recognizes income in the period it is earned and
expenses are recorded in the period incurred under the accrual
basis of accounting.
Fund Accountine - To ensure observation of limitations and
restrictions placed on the use of resources available to the
Organization, the accounts of the Organization are maintained in
accordance with the principles of fund accounting. This is the
procedure by which resources from various purposes are classified
for accounting and reporting purposes into funds established
according to their nature and purpose. The unrestricted fund
represents the expendable funds that are available for support of
the Organization's general operations. Restricted funds are
provided for separately as they are subject to restrictions placed
on them by the donor or grantor. The property and equipment fund
represents resources restricted for asset acquisitions and funds
expended for fixed assets.
Revenue Recognition - Contributions and grants restricted by the
donor, grantor, or other outside party for particular operating
purposes are deemed to be earned and reported as revenues of the
current restricted fund when the Organization has incurred expen-
ditures in compliance with the specific restrictions. Such
amounts received but not yet expended are reported as restricted
deferred revenue.
Investments - Investments are stated at cost. Donated investments
are reflected as contributions at their market values at
date of receipt.
4
BATTERED WOMEN'S ALTERNATIVES. INC.
NOTES TO FINANCIAL STATEMENTS
June 30, 1992
NOTE 3 -- INVESTMENTS
Investments consist of: Market
Cost Value
310 bonds at $100 $ 12,865 $ 19,121
300 bonds at $100 15,317 20,361
2,783 shares Putnam Premium Trust 25,638 23,308
2,754 shares ACM Government Securities 29,139 29,950
2,297 shares Colonial Intermarket 26,683 26,416
20,000 U.S. Treasury Notes 20,295 21,056
30,000 Federal Home Loan Mortgage Corp. 30,278 30,534
20,000 Federal National Mortgage Assn. 19,891 19,478
50,000 Strips-Tint-U.S. Treasury 23,183 24,297
50,000 Structured Mortgage Asset Residential 50,344 50,619
25,000 Structured Mortgage Asset Residential 24,351 24,593
25,000 Federal National Mortgage Assn. 24.863 24.347
S 302.847 SS 3®
Investments with a cost and market value of $122,741 and $123,856,
respectively, are designated by the Board of Directors for the
.establishment of a center for women who present dual issues of
domestic violence and substance abuse.
NOTE 4 -- LONG TERM DEBT
Long term debt consists of the following:
Note payable to Wells Fargo Bank, monthly
payments of $1,678, including interest at
prime plus 28. The interest rate is subject
to change at five year intervals. The note
is secured by an office building and matures
April 30, 2005. S 133 829
Maturities on long term debt for each of the five years succeeding
June 30, 1992 are as follows:
June 30, Amount
1993 $ 4,195
1994 4,785
1995 5,460
1996 6,229
1997 7,106
Thereafter 106.054
S 1
6
BATTERED WOMEN'S ALTERNATIVES, INC.
NOTES TO FINANCIAL STATEMENTS
June 30, 1992
NOTE 8 MEDIA CAMPAIGN RESERVE (Continued)
During fiscal year June 30, 1992 United Way advanced funds to
Battered Women's Alternatives for the entire project. The funds
are recorded in a restricted cash account with a corresponding
liability '"Media Campaign Reserve".
Total funds from United Way $ 146,920
Disbursements to date for project 95,627
Balance at June 30, 1992 g 51.293
NOTE 9 RELATED PARTY TRANSACTION
The Organization controls another non-profit entity, Battered
Women's Alternative Legal Advocacy Program, Inc. (Legal Advocacy
Program) . In order for the Legal Advocacy Program to be eligible
for grant funding from the California State Bar Association, it
must be separately incorporated. Jones, Henle and Schunck has
also audited the Financial Statements of the Legal Advocacy
Program for the year ended June 30, 1992. The Organization has
contributed $7,164 to the Legal Advocacy Program.
NOTE 10 SUBSEQUENT EVENT
Subsequent to year end, Contra Costa County has considered
eliminating the Organization's county funding for the fiscal year
ended June 30, 1993. The amount received by the Organization for
the year ended June 30, 1992 was $133,624, which includes $27,557
for the Legal Advocacy Program (see Note 9) . In the interim, the
Organization has been granted 75% of one months funding for four
months, a total of $33.404.
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1 1 BATTERED WOMEN'S ALTERNATIVES LEGAL ADVOCACY PROGRAM, INC.
ED FINANCIAL STATEMENTS
June 30, 1992
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BATTERED WOMEN'S ALTERNATIVES LEGAL ADVOCACY PROGRAM. INC.
AALANCE SHEET
June 30. 1992
Current Totals
Unrestricted Equipment (Memorandum
ASSETS Fund Fund Only)
Current assets:
Cash $ 54 $ 54
Grants receivable and
other assets 4,608 4,608
Prepaid expenses 1,948 1,948
Total current assets 6,610 6,610
Office equipment - 4,959 4,959
Less accumulated
depreciation (3,994) (3,994)
Net equipment 965 965
Total assets 6,610 L�965
LIABILITIES AND FUND BALANCES
Current liabilities:
Accounts payable $ 3,278 $ 3,278
Accrued payroll and
payroll taxes 3.893 3893
Total current
liabilities 7,171 7,171
Fund balances
Undesignated (561) 965 404
Total liabilities and
fund balances 6610 , 965 7575
See accompanying notes to financial statements.
2
BATTERED WOMEN'S ALTERNATIVES LEGAL ADVOCACY PROGRAM, INC.
NOTES TO FINANCIAL STATEMENTS
June 30, 1992
NOTE 1 -- NATURE OF ORGANIZATION
Battered Women's Alternatives Legal Advocacy Program, Inc. (the
Organization) was organized in 1986 and was granted incorporation
status under the laws of the State of California as a non-profit
organization. Its purpose is to provide legal assistance in the
areas of restraining orders, legal counseling, child custody, and
support.
I
NOTE 2 -- SIGNIFICANT ACCOUNTING POLICIES
The Organization recognizes income in the period it is earned and
expenses are recorded in the period incurred under the accrual
basis of accounting.
Fund Accounting - To ensure observation of limitations and
restrictions placed on the uses of resources available to the
Organization, the accounts of the Organization are maintained in
accordance with the principles of fund accounting. This is the
procedure by which resources from various purposes are classified
for accounting and reporting purposes into funds established
according to their nature and purpose. The unrestricted fund
represents the expendable funds that are available for support of
the Organization's general operations. Restricted funds are
provided for separately as they are subject to restrictions placed
on them by the donor or grantor. Fixed asset funds represent
resources restricted for asset acquisitions and funds expended for
fixed assets.
Equipment - Equipment is stated at cost. Major additions and
improvements are charged to the equipment fund. Replacements,
maintenance and repairs which do not improve or extend the life of
the respective assets are expensed as incurred. When assets are
retired or disposed of, the related cost and accumulated depre-
ciation are removed from the respective accounts. The gain or
loss on an item traded in is applied to the equipment fund and
that of items disposed of is reflected in income. Depreciation is
provided on the straight-line method over the estimated useful
life of the assets of five years.
4
BATTERED WOMEN'S ALTERNATIVES LEGAL ADVOCACY PROGRAM INC
NOTES TO FINANCIAL STATEMENTS
_.une 30. 1992
NOTE 4 -- RELATED PARTY TRANSACTIONS
The Organization is controlled by another non-profit entity,
Battered Women's Alternative, Inc. (BWA) . In order for the
Organization to be eligible for the Legal Trust Fund grant, it
must be separately incorporated. Jones, Henle and Schunck has
also audited the financial statements of BWA for the year ended
June 30, 1992. BWA has contributed $7,164 to the Organization.
NOTE 5 -- SUBSEQUENT EVENT
Subsequent to year end, Contra Costa County has considered eliminat-
ing the Organization's county funding for the fiscal year ended
June 30, 1993. The amount received by BWA for the year ended June
30, 1992 was $133,624, which included $27,557 for the Organization
i (see Note 4) . In the interim, BWA has been granted 758 of one
1 months funding for four months, a total of $33,404.
! 6
FF M 1 N�+f71Y1G1r 1 L
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RAPE CRISIS CENTER
AUDITED FINANCIAL STATEMENTS
Year Ended June 30, 1992
1
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RONALD VINCENT & CO.
Certified Public.Accountants
• T T
.'RONALD VINCENT & CO.
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT
To the Board of Directors
Rape Crisis Center
San Pablo, California
I have audited the accompanying balance sheet of Rape Crisis
Center (a nonprofit organization) as of June 30, 1992 , and the
related statements of Revenue & Support, Expenses and Changes in
Fund Balances and Functional Expenses for the year then ended.
These financial statements are the responsibility of the Center's
management. My responsibility is to express an opinion on these
financial statements based on my audit.
I conducted my audit in accordance with generally accepted
auditing standards and Government Auditing Standards, issued by the
Comptroller General of the United States and the provisions of
Office of Management and Budget Circular A-133 , "Audits of
Institutions of Higher Education and Other Nonprofit
Organizations . " Those standards and OMB Circular A-133 require
that I 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.
I believe that my audit provides a reasonable basis for my
opinion.
In my opinion, the financial statements referred to above present
fairly, in all material respects, the financial position of Rape
Crisis Center as of June 30, 1992 , and the results of its
operations for the year then ended in conformity with generally
accepted accounting principles.
My audit was made for the purpose of forming an opinion on the
basic financial statements of Rape Crisis Center taken as a
whole. The accompanying schedule of federal awards is presented
for purposes of additional analysis and is not a required part of
the basic financial statements. The information in that schedule
has been subjected to the auditing procedures applied in the
1
505-14th Street, Suite 950 * Oakland. California 94612 * 510-83?-0257
RAPE CRISIS CENTER
BALANCE SHEET
June 30, 1992
ASSETS
Current Assets:
Cash in Bank $ 171
Accounts Receivable (Note 6) 73, 166
Grants Receivable 77 . 877
Total Current Assets 151, 214
Fixed Assets:
Equipment - Net or Accumulated Depreciation 7 , 471
Other Assets:
Deposits & Prepaid Expenses 4 , 431
Total Assets 5163 , 166.
LIABILITIES AND FUND BALANCE
Current Liabilities:
Accounts Payable $ 34 , 706
Accrued Payroll and Taxes 43 , 657
Unearned Grants 27 , 204
TOTAL CURRENT LIABILITIES $105, 567
Fund Balance:
Unrestricted 57 , 599
TOTAL LIABILITIES AND FUND BALANCE $163 , 166
See Notes to Financial Statements
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RAPE CRISIS CENTER
_ NOTES TO FINANCIAL STATEMENTS
Year Ended June 30, 1992
�• NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Business kitivity - The Rape Crisis Center (a nonprofit
organization) provides sexual assault counseling, advocacy,
therapy and educational services and is funded through a
combination of private donations and grants and governmental
j contracts.
! Equipment - Equipment is carried at cost or fair value at date of
gift and depreciation using the straight-line method over an
estimated five year useful life.
Income Tax - The Rape Crisis Center of West Contra Costa is a
California public benefit corporation and as such is exempt from
federal and California state income taxes.
NOTE 2 - GOVERNMENT CONTRACTS
The following contracts from governmental agencies were in effect
during the period under examination:
AGENCY RERIOD AMOUNT
State of California,
Office of Criminal Justice
Planning:
Victim Services - West/Central 7/1/91 - 6/30/92 $196, 529
Contra Costa County
Victim Services - Marin 7/l/91 - 6/30/92 $ 63 , 946
Girls Assertiveness Training 1/1/90 - 6/30/92 $ 61, 349
Contra Costa County,
Office of District Attorney:
Rape Victim Assistance 7/1/90 - 6/30/92 $117, 620
NOTE 3 - EQUIPMENT AND DEPRECIATION
At June 30, 1992 the cost of equipment and related depreciation
were as follows:
Furniture and Fixtures $ 2, 559
Office Equipment 15, 471
Less: Accumulated Depreciation (10 . 559)
Net 7 , 47
Office equipment of $4 , 164 has been purchased under a grant
contract in which title remains with the grantor.
7
t
[RONALD VINCENT & CO.
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH
i LAWS AND REGULATIONS BASED ON AN AUDIT OF
FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH
GOVERNMENT AUDITING STANDARDS AND OMB CIRCULAR A-133
To the Board of Directors
Rape Crisis Center
San Pablo, California
I have audited the financial statements of the Rape Crisis Center
(a nonprofit organization) as of and for the year ended June 30,
1992 , and have issued my report thereon dated October 1, 1992 .
I have conducted my audit in accordance with generally accepted
auditing standards and Government Auditing Standards, issued by the
Comptroller General of the United States and the provisions of
Office of Management and Budget Circular A-133 , "Audits of
Institutions of Higher Education and Other Nonprofit
organizations. " Those standards and OMB Circular A-133 require
that I plan and perform the audit to obtain reasonable assurance
about whether the financial statements are free of material
misstatement.
Compliance with laws, regulations, contracts, and grants
applicable to the Rape Crisis Center is the responsibility of the
Rape Crisis Center's management. As part of obtaining reasonable
assurance about whether the financial statements are free of
material misstatement, I performed tests of the Rape Crisis
Center's compliance with certain provisions of laws, regulations,
contracts, and grants. However, my objective was not to provide
an opinion on overall compliance with such provisions.
Accordingly, I do not express such an opinion.
The results of our tests indicate that, with respect to the items
tested, the Rape Crisis Center complied, in all material
respects, with the provisions referred to in the preceding
paragraph. With respect to items not tested, nothing came to my
attention that caused me to believe that the Rape Crisis Center
had not complied, in all material respects, with those
provisions.
We noted certain immaterial instances of noncompliance that we
have reported to the management of the Rape Crisis Center in a
separate letter dated October 1, 1992 .
9
505-14th Street, Suite 950 * Oakland. California 94612 * 510-832-0257
1RONALD VINCENT & CO.
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT ON
COMPLIANCE WITH REQUIREMENTS APPLICABLE TO
NONMAJOR FEDERAL FINANCIAL ASSISTANCE PROGRAM TRANSACTIONS
To the Board of Directors
Rape Crisis Center
San Pablo, California
I have audited the financial statements of the Rape Crisis Center
(a nonprofit organization) as of and for the year ended June 30,
1992, and have issued my report thereon dated October 1, 1992 .
In connection with my audit of the financial statements of the
Rape Crisis Center (a nonprofit corporation) and with my
consideration of the Rape Crisis Center's internal control
structure used to administer federal financial assistance
programs, as required by Office of Management and Budget Circular
A-133 , "Audits of Institutions of Higher Education and Other
Nonprofit Organizations. " I selected certain transactions
applicable to certain nonnajor federal financial assistance
programs for the year ended June 30, 1992 . As required by
Circular A-133 , I have performed auditing procedures to test
compliance with the requirements governing types of services
allowed or unallowed; matching level of effort or earmarking;
reporting eligibility; and claims for advances and reimbursements
that are applicable to those transactions. My procedures were
substantially less in scope than an audit, the objective of which
is the expression of an opinion on the Rape Crisis Center's
compliance with these requirements. Accordingly, I do not
express such an opinion.
With respect to the items tested, the results of those procedures
disclosed no material instances of noncompliance with the
requirements listed in the preceding paragraph. With respect to
items not tested, nothing came to 'my attention that caused me to
believe that the Rape Crisis Center had not complied, in all
material respects, with those requirements.
However, the results of my procedures disclosed immaterial
instances of noncompliance with those requirements, which are
described in a separate letter to the management of the Rape
Crisis Center dated October 1, 1992 .
11
505-14th Street. Suite 950 * Oakland. California 94612 * 510-832-0257
1- , k0NA' LD VINCENT & CO.
Certified Public Accountants
INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL STRUCTURE
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
AND OMB CIRCULAR A-133
To the Board of Directors
Rape Crisis Center
San Pablo, California
I have audited the financial statements of the Rape Crisis Center
(a nonprofit organization) as of and for the year ended June 30,
1992 , and have issued my report thereon dated October 1, 1992 . I
have also audited the Rape Crisis Center's compliance with
requirements applicable to major federal financial assistance
programs and have issued my report thereon dated October 1, 1992 .
I conducted my audits in accordance with generally accepted
auditing standards ; Government Auditing Standards, issued by the
Comptroller General of the United States and Office of Management
and Budget (OMB) Circular A-133 , "Audits of Institutions of
Higher Education and Other Nonprofit Institutions. " Those
! standards and OMB Circular A-133 require that I plan and perform
the audit to obtain reasonable assurance about whether the
financial statements are free of material misstatement and about
whether the Rape Crisis Center complied with laws and
regulations, noncompliance with which would be material to a
major federal financial assistance program.
In planning and performing my audits for the year ended June 30,
1992 , I considered the Organization's internal control structure
in order to determine my auditing procedures for the purpose of
expressing my opinions on the Organization's financial statements
and on its compliance with requirements applicable to major
federal financial assistance programs and not to provide
assurance on the internal control structure.
The management of the Rape Crisis Center is responsible for
establishing and maintaining an internal control structure. In
fulfilling this responsibility, estimates and judgments by
management are required to assess the expected benefits and
related costs of internal control structure policies and
procedures. The objectives of an internal control structure are
to provide management with reasonable, but not absolute,
assurance that assets are safeguarded against loss from
unauthorized use or disposition, that transactions are executed
in accordance with management's authorization and recorded
properly to permit the preparation of financial statements in
13
505-14th Street, Suite 950 * Oakland. California 94612 * 510-832-0257
For all of the internal control structure categories listed
above, I obtained an understanding of the design of relevant
policies and procedures and determined whether they have been
placed in operation, and I assessed control risk.
During the year ended June 30, 1992, The Rape Crisis Center
expended none of its total federal financial assistance under
major- federal financial assistance programs.
I performed tests of controls, as required by OMB Circular A-133 ,
to evaluate the effectiveness of the design and operation of
internal control structure policies and procedures that I
considered relevant to preventing or detecting material
noncompliance with specific requirements, general requirements,
and requirements governing claims for advances and reimbursements
and amounts claimed or used for matching that are applicable to
each of the Organization's major federal financial assistance
programs, which are identified in the accompanying schedule of
federal financial assistance. My procedures were less in scope
than would be necessary to render an opinion on these internal
control structure policies and procedures. Accordingly, I do not
express such an opinion.
My consideration of the internal control structure would not
necessarily disclose all matters in the internal control
structure that might be material weaknesses under standards
established by the American Institute of Certified Public
Accountants.
A material weakness is a reportable condition in which the design
or operation of one or more of the internal control structure
elements does not reduce to a relatively low level the risk that
errors or irregularities in amounts that would be material in
relation to the financial statements being audited or that
noncompliance with laws and regulations that would be material to
a federal financial assistance program may occur and not be
detected within a timely period by employees in the normal course
of performing their assigned functions. I noted no matters
involving the internal control structure and its operations that
I consider to be material weaknesses as defined above.
However, I noted certain matters involving the internal control
structure and its operation that I have reported to the
management of the Rape Crisis Center in a separate letter dated
October 1, 1992 .
15
RONALD VINCENT & CO.
Certified Public Accountants
-RONALD VINCENT & CO.
Certified Public Accountants
October 1, 1992
The Board of Directors
Rape Crisis Center
San Pablo, California
In planning and performing my audit of the financial statements
of the Rape Crisis Center for the year ended June 30, 1992 , I
considered its internal control structure in order to determine
my auditing procedures for the purpose of expressing my opinion
on the financial statements and not to provide assurance on the
internal control structure.
However, I noted certain matters involving the internal control
structure and its operation that I believe merit your attention.
This report is intended solely for the information of the board
of directors, management and the funding agencies.
r
October 1 , 1992
17
505-141h Street, Suite 950 * Oakland, California 94612 * 510-432-0257
✓ ' 4 . THERAPY FEES RECEIVABLE
FINDING
It was noted that the subsidiary accounts receivable system
for tracking therapy fees receivable is not providing
sufficient data to manage the receipts and adjustments
required on a timely basis.
RECOMMENDATION
I recommend that a new receivables system be employed with
specific procedures to address recording and write-offs based
on actual information flow and that data be reviewed during
the year in order to establish a basis for provision of an
"allowance for doubtful accounts. "
19
RONALD VINCENT & CO.
Certified Public Accountants
AUQIIUK-tVN1"yLLLr% ygL _VjjLj
CONTRA COSTA COUNTY FINAL APPROVAL NEEDED BY:
APPROPRIATION ADJUSTMENT =.V
T/C 27 1' 1 BOARD OF SUPERVISORS
COUNTY ADMINISTRATOR
CCOUNT CODING BUDGET UNIT: 0242 District Attorney
LATIN EXPENDITURE EXPENDITURE ACCOUNT DESCRIPTION <D E C R E A S INCREASE
SUB-ACCOUNT
100 100
1102 1011 Permanent Salaries 32,000. 100
0467 2320 Outside Medical Services 97,591 .:00
2806 2310 Professional and SpeC4alized Services 25,789. IDO
(Rape Crisis)
280$ 2310 Professional and Specialized Services 24,526. 00
(Battered Women's Alternative)
09SO 6301 Reserve for Contingencies 15,276. 100
0990 6301 Appropriable New Revenue 15,276'00
oS9_;- 3S_63-
TOTALS
1,5?1 60 113:-V7,7-P0
APPROVED EXPLANATION OF REQUEST
-ITOR-CONTROLLER
Date Provides funding for the Battered Womens
Alternative and Rape Crisis Center. (Option A
INTY AD NISTRATOR in March 16 Board Order).
All D.,B.3
,RD OF SUPERVISORS
d. SUPOMRS foam SWK
BISHOP.MCPEAK,MRLAKSDN
Phil Batchelor, Clerk of the Board of - �r�_
Surprvisors and County Administrator Dep. f Q- A fimi n 3_—_J�qL793
TIGNATURE
TITZEDAT
Date APPROPRIATION A POO 952�
ADJ. JOURNAL NO,
" CONTRA COSTA COUNTY
ESTIMATED REVENUE ADJUSTMENT
T/C 24
ICCOUNT CODING BUDGET UNIT: -
0585 Domestic Violence Victim Assistance
NIZATION REVENUE INCREASE <DECREASE>
ACCOUNT REVENUE DESCRIPTION
100 100
1 1
0585 9965 Restricted Donations 205.100 1
(Battered Women)
I ,
2842 9965 Restricted Donations 110.100
(Rape Crisis Center)
1 1
i420r 8981 Fund Balance Available 14,961..00 1
1
l ,
2IA- 94,&7 east ama fR>d�t N�2 fit, �o f I 1
I
I
I I
I I
I I
I I
I
I I
I I
I �
I
I I I I
I i
TOTALS
APPROVED EXPLANATION Of REQUEST
DITOR-CONTROLLER
.� q�
Dole 3u-93
Jtil Y A : 41STRA OR
Doi
ARD Of SUPERVISORS
SUPERVISORS P"f18S,SMRKL BISHOP,MCPEAK,TORLAKSON
-� _Dep Co. Admin. 3-19-93__
- -- —, --
� n --T'-- ------ , �: '—'----- '- 7 I T l F - L:.7 E
Phil Batchr,nr. CI—Ii, of the B�a�d of �T U R E
Supervisor! and
Dote— JOURNAL NO. — –—
tv 8134 Re- 2/86)
DATE:
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./1"DI
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j DATE:
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NAME:_ (7'bYiGt c� 5an�dfJ4/I PHONE: c297.0JO
ADDRESS: a?66?3 V0,& Rd, - Sw a Cn y: Srzn Pahl b
I am speaking formyself OR organization: Crisis &i6V
(NAME of ORGAIV!lNrlON)
Check one:
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