monroe area guidance center d/b/a harmony...

MONROE AREA GUIDANCE CENTER

A/K/A HARMONY HOUSE

MONROE, LOUISIANA

FINANCIAL STATEMENTS

AND ADDITIONAL INFORMATION

FOR THE YEAR ENDED

JUNE 30, 2005

Under provisions of state law, this report is a publicdocument. A copy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.

Release Date //- 3- -O

JOHNSTON, PERRY, JOHNSON & ASSOCIATES, L.L.P.CERTIFIED PUBLIC ACCOUNTANTS

MONROE AREA GUIDANCE CENTERA/K/A HARMONY HOUSE

JUNE 30, 2005

CONTENTS

PAGE

Independent Auditors' Report 1-2

Report on Internal Control Over Financial Reporting and onCompliance and Other Matters Based on An Audit of FinancialStatements Performed In Accordance with Government AuditingStandards 3-4

Financial Statements:

Statement of Financial Position 5

Statement of Activities 6

Statement of Functional Expenses 7

Statement of Cash Flows 8

Notes to Financial Statements 9-15

Supplementary Financial Information:

Schedule I - Schedule of Expenditures of Federal Awards 16-17

Schedule II - Schedule of Board Members Compensation 18

Schedule III - Schedule of Functional Revenues and Expenses -Grantor Basis 19

*

Schedule of Findings and Questioned Costs 20-21

Corrective Action Taken on Prior Year Findings 22

JOHNSTON, PERRY, JOHNSON & ASSOCIATES, LL.P.CERTIFIED PUBLIC ACCOUNTANTS

JOHNSTON, PERRY, JOHNSON & ASSOCIATES, L.L.R

JULIAN B, JOHNSTON, CPAROWLAND H. PERRY, CPA, APCCHARLES L. JOHNSON, JR., CPAVIOLET M. ROUSSEL, CPA

PAM BATTAGLIA, CPAJAY CUTHBERT, CPA

CPA"The CPA Never Understimate The Value"Certified Public Accountants

3007 Armand StreetMonroe, Louisiana 71201

Telephone (318) 322-5156 or (318) 323-1411Facsimile (318) 323-6331

1 Accounting & Auditing• H.U.O. Audits- Non-Prof It Organizations

' Business & Financial PlanningTax Preparation 4 Planning

• Individual A Partnership- Corporate it Fiduciary

Bookkeeping A Payroll Services

September 29, 2005

INDEPENDENT AUDITORS' REPORT

To the Board of DirectorsMonroe Area Guidance Centera/k/a Harmony HouseMonroe, Louisiana

We have audited the accompanying statement of financial position ofMonroe Area Guidance Center a/k/a Harmony House (a nonprofitorganization) as of and for the year ended June 30, 2005, and therelated statements of activities, functional expenses, and cash flowsfor the year then ended. These financial statements are theresponsibility of the Organization's management. Our responsibility isto express an opinion on these financial statements based on ouraudit.

We conducted our audit in accordance with auditing standards generallyaccepted in the United States of America, and Government AuditingStandards, issued by the Comptroller General of the United States.Those standards require that we plan and perform the audit to obtainreasonable assurance about whether the financial statements are freeof material misstatement. An audit includes examining, on a testbasis, evidence supporting the amounts and disclosures in thefinancial statements. An audit also includes assessing the Accountingprinciples used and significant estimates made by management, as wellas evaluating the overall financial statement presentation. We believethat our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above presentfairly, in all material respects, the financial position of MonroeArea Guidance Center a/k/a Harmony House, as of June 30, 2005, and thechanges in its net assets and its cash flows for the year then ended,in conformity with accounting principles generally accepted in theUnited States of America.

MEMBER AMERICAN INSTITUTE OF CERTIFIED PUBUC ACCOUNTANTS and SOCIETY OF LOUISIANA CERTIFIED PUBLIC ACCOUNTANTS

l_

In accordance with Government Auditing Standards, we have also issueda report dated September 29, 2005 on our consideration of Monroe AreaGuidance Center a/k/a Harmony House' s internal control over financialreporting and on our tests of its compliance with certain provisionsof laws, regulations, contracts, grant agreements, and other matters .The purpose of that report is to describe the scope of our testing andnot to provide an opinion on the internal control over financialreporting or on compliance. That report is an integral part of anaudit performed in accordance with Government Auditing Standards andshould be considered in assessing the results of our audit.

Our audit was made for the purpose of forming an opinion on the basicfinancial statements of Monroe Area Guidance Center a/k/a HarmonyHouse taken as a whole. The accompanying financial information listedas supplementary financial information in the table of contents forthe year ended June 30, 2005 is presented for purposes of additionalanalysis and is not a required part of the financial statements. Suchinformation has been subjected to the auditing procedures applied inthe audit of the financial statements and, in our opinion, is fairlystated in all material respects in relation to the financialstatements taken as a whole.



JOHNSTON, PERRY, JOHNSON & ASSOCIATES, L.L.R

JULIAN B. JOHNSTON, CPA iJ^BJ^^W * Accounting & AuditingROWLAND H. PERRY, CPA, APC ^^aWS^S^ - H.U.D.

CHARLES L. JOHNSON, JR., CPA Uai(ar rta,etimQla Thn » . - ' Non-Profit OrganizationstimFTM nnnsmct fot. The CPA Never Unoerstmate The vaue _ , • « , , - ,VIOLET M, ROUSSEL, CPA • Business & Financial PlanningPAM BATTAGLIA, CPA '̂ ^L^ Accountants . 7M preparation & PlanningJAYCUTHBERT.CPA ,. r o - Individual A Partnership

Monroe, Louisiana 71 201 P

September 29, 2005

REPORT ON INTERNAL CONTOL OVER FINANCIAL REPORTING AND ON COMPLIANCEAND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTSPERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

To the Board of DirectorsMonroe Area Guidance Centera/k/a Harmony HouseMonroe, Louisiana

We have audited the financial statements of Monroe Area GuidanceCenter a/k/a Harmony House as of and for the year ended June 30, 2005,and have issued our report thereon dated September 29, 2005. Weconducted our audit in accordance with accounting standards generallyaccepted in the United States of America applicable to financialaudits contained in Government Auditing Standards, issued by theComptroller General of the United States.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered Monroe AreaGuidance Center a/k/a Harmony House's internal control over financialreporting in order to determine our auditing procedures for thepurpose of expressing our opinion on the financial statements and notto provide assurance on the internal control over financial reporting.Our consideration of the internal control over financial reportingwould not necessarily disclose all matters in the internal controlover financial reporting that might be material weaknesses. A materialweakness is a condition in which the design or operation of one ormore of the internal control components does not reduce to arelatively low level the risk that misstatements in amounts that wouldbe material in relation to the financial statements being audited mayoccur and not be detected within a timely period by employees in thenormal course of performing their assigned functions. We noted nomatters involving the internal control over financial reporting andits operation that we consider to be material weaknesses.

- 3 -MEMBER AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS and SOCIETY OF LOUISIANA CERTIFIED PUBLIC ACCOUNTANTS

II IL.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Monroe AreaGuidance Center a/k/a Harmony House's financial statements are free ofmaterial misstatement, we performed tests of its compliance withcertain provisions of laws, regulations, contracts, and grantagreements, noncompliance with which could have a direct and materialeffect on the determination of financial statement amounts. However,providing an opinion on compliance with those provisions was not anobjective of our audit, and accordingly, we do not express such anopinion. The results of our tests disclosed no instances ofnoncompliance that are required to be reported under GovernmentAuditing Standards.

This report is intended for the information of the audit committee,management, and federal awarding agencies and pass-through entities.However, this report is a matter of public record and its distributionis not limited.

&£̂ ^̂ &̂ l$̂ .&̂ cJOHNSTON, PERRY, JOHNSON & ASSOCIATES, L.L.P.CERTIFIED PUBLIC ACCOUNTANTS


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STATEMENT OF FINANCIAL POSITIONJUNE 30, 2005

ASSETS

CURRENT ASSETSCash and Cash EquivalentsAccounts Receivable - GrantsAccounts Receivable - OtherUnconditional Promises to GiveUnited Way Services Funding

TOTAL CURRENT ASSETS

PROPERTY AND EQUIPMENTLandBuildingsFurniture and EquipmentImprovements

Less: Accumulated Depreciation

NET PROPERTY AND EQUIPMENT

TOTAL ASSETS

27,34361,61713,302

74,983

85,650957,715225,405179,049

1,447,819-504,703

177,245

943,116

1,120,361

LIABILITIES AND NET ASSETS

CURRENT LIABILITIESAccounts PayableNotes Payable Due Within One YearAccrued Leave

TOTAL CURRENT LIABILITIES

NET ASSETSUnrestricted - OperationsUnrestricted - Fixed AssetsTemporarily Restricted

TOTAL NET ASSETS

TOTAL LIABILITIES AND NET ASSETS

1,43997,11012,565

-8,852943,11674,983

111,114

1,009,247

1,120,361

The accompanying notes are an integral part of these financial statements.- 5 -


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STATEMENT OF ACTIVITIESFOR THE YEAR ENDED JUNE 30, 2005

UNRESTRICTED NET ASSETSSupportGrants and ContractsContributions

TOTAL UNRESTRICTED SUPPORT

RevenuesMedicaidClient FeesInterestMiscellaneousGain on Asset DispositionManagement and Bookkeeping Fees

TOTAL UNRESTRICTED REVENUES

Net Assets Released from RestrictionsUnited Way Services Funding

TOTAL NET ASSETS RELEASED FROMRESTRICTIONS

TOTAL UNRESTRICTED SUPPORT,REVENUES AND RECLASSIFICATION

EXPENSESProgram ServicesCommunity SupportFairhaven ShelterSupportive LivingLaundry ServicesHarmony HouseCase Management Plus

TOTAL PROGRAM SERVICES

Supporting ServicesManagement and GeneralFund Raising

TOTAL SUPPORTING SERVICES

TOTAL EXPENSES

INCREASE (DECREASE) IN NET ASSETS

NET ASSETS AT BEGINNING OF YEAR

NET ASSETS AT END OF YEAR

Temporarily PermanentlyRestricted Restricted

74,983

74,983

-36,929 -0-

-0-

— 0 —

Unre-stricted

481,37943,485

524,864

421,38412,610

4115,4225,0003, 240

457,697

36,929

36, 929

Total

481,379118,468

599,847

421,38412,610

41

15,4225,0003,240

457,697

-0-

-0- 1,019,490 1.057,544

565,841217,536103,51128,95867,62768,004

565,841217,536103,51128,95867,62768,004

-0- 1,051,47J 1,051,477

41,704

41,704

41,704

41,704

1,093,181 1,093,181

-73,691 -35,637

1,007,955 1,044,B84

The accompanying notes are an integral part of these financial statements.

- 6 -JOHNSTON, PERRY, JOHNSON & ASSOCIATES, L.L.P.

CERTIFIED PUBLIC ACCOUNTANTS

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STATEMENT OF FUNCTIONALFOR THE YEAR ENDED JUNE

EXPENSES30, 2005

PROGRAM SERVICES

Personal ServicesRelated BenefitsTravelOperating ServicesSuppliesProfessional ServicesMiscellaneous

Total Expenses Before

Depreciation

TOTAL EXPENSES

Personal ServicesRelated BenefitsTravelOperating ServicesSuppliesProfessional ServicesMiscellaneous

Total Expenses Before

Depreciation

TOTAL EXPENSES

The accompanying

CommunitySupportProgram

367,85254, 94820, 62065,283

9, 8943 , 7 4 6

15,047

Depreciation 537, 390

28 ,451

565,841

HarmonyHouse OMH

33, 9344, 6411,894

18, 6714, 626

500

Depreciation 64, 266

3,361

67, 627

Fair haven SupportiveSupport Livinq

134,085 7 4 , 5 2 82 1 , 2 4 4 9,042

3 , 2 4 9 3,12035,164 10,321

7 , 6 8 7 9554 , 7 5 0 4 0 0

206,179 98 ,366

11,357 5,145

217,536 103, 511

GeneralCase and

Management Adminis-Plus trative

51,493 3 0 , 0 7 06 , 2 6 3 2 ,6162,2222,826 3,1005 , 2 0 0 3 , 8 4 5

6 8 , 0 0 4 39,631

2 , 0 7 3

68,004 41,704

LaundryServices

17, 1482,121

5506,938

462300

27,519

1,439

28, 958

TOTAL709,110100,87531, 655

142,30332, 669

9, 69615,047

1,041,355

51,826

1,093, 181

notes are an integral part of these financial statements.


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STATEMENT OF CASH FLOWSFOR THE YEAR ENDED JUNE 30, 2005

CASH FLOWS FROM OPERATING ACTIVITIES:Increase (Decrease) in Net Assets -35,637Adjustments to Reconcile Increase in Net AssetsTo Net Cash Provided (Used) by Operating ActivitiesDepreciation 51, 826(Increase) Decrease in:Operating Assets - Unconditional Promises to Give -38, 054Accounts Receivable - Grants 7,755Accounts Receivable - Other 5,359Increase (Decrease) in Operating Liabilities -Accounts Payable 998Accrued Leave -8, 328

NET CASH PROVIDED (USED) BY OPERATING ACTIVITIES -16,081

CASH FLOWS FROM INVESTING ACTIVITIES:Purchase of Fixed Assets -19,898Asset Disposition 35, OOP

NET CASH PROVIDED (USED) BY INVESTING ACTIVITIES 15, 102

CASH FLOWS FROM FINANCING ACTIVITIESIncrease (Decrease) in Short-Term Debt -14 , 615

NET CASH PROVIDED (USED) BY FINANCING ACTIVITIES -14, 615

NET INCREASE (DECREASE) IN CASH -15,594

BEGINNING CASH AND CASH EQUIVALENTS 42, 937

ENDING CASH AND CASH EQUIVALENTS " 27, 34^

SUPPLEMENTAL CASH BASIS DATAInterest Paid 12,633Income Taxes Pa id -0-

The accompanying notes are an integral part of these financial statements.— 8 —



NOTES TO FINANCIAL STATEMENTSJUNE 30, 2005

NOTE 1 - Summary of Significant Accounting Policies

A. Statement of Presentation:

The accompanying financial statements conform togenerally accepted accounting principles for not-for-profit organizations.

B. Organization:

The Organization provides a spectrum of habilitation-oriented services to the chronically mentally ill innortheast Louisiana, including providing employmentopportunities, helping clients with physical andemotional problems in order to help them get into themainstream of community life, and operating a homelessshelter for the mentally ill. The Organization alsocarries out a janitorial program to help train clientsfor employment.

C. Estimates:

The preparation of financial statements in conformitywith generally accepted accounting principles requiresmanagement to make estimates and assumptions that affectcertain reported amounts and disclosures. Accordingly,actual results could differ from those estimates.

D. Cash and Cash Equivalents:

The Organization considers all highly liquid investmentswith a maturity of three months or less when purchasedto be cash equivalents. Cash and cash equivalents forpurposes of the statement of cash flows excludepermanently restricted cash and cash equivalents.

E. Budget Policy:

Budgets for various programs are prepared by theOrganization and approved by grantor of the funds foreach respective program.


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NOTES TO FINANCIAL STATEMENTS (CONTINUED)JUNE 30, 2005

NOTE 1 - Summary of Significant Accounting Policies (Continued)

F. Cash in Bank:

All funds are in institutions insured by an agency ofthe Federal Government, the Federal Deposit InsuranceCorporation.

G. Related Party Transactions:

Monroe Area Guidance Center a/k/a Harmony House is themanaging agent over Kilgore Complex, Inc. Monroe AreaGuidance Center a/k/a Harmony House and Kilgore Complex,Inc. share several board members and employees.Management and bookkeeping received from KilgoreComplex, Inc. during the year ended June 30, 2005totaled $3,240. At June 30, 2005 $1,830 was due fromKilgore Complex, Inc. for reimbursement of operatingexpenses.

Monroe Area Guidance Center a/k/a Harmony House andGarrett Road Apartments, Inc. share several boardmembers and employees. At June 30, 2005, $11,472 was duefrom Garrett Road Apartments, Inc. for the reimbursementof expenses.

H. Contributions:

All contributions are considered to be available forunrestricted use unless specifically restricted by thedonor. Amounts received that are designated for futureperiods or restricted by the donor for specific purposesare reported as temporarily restricted or permanentlyrestricted support that increases those net assetclasses. When a temporary restriction expires,temporarily restricted net assets are reclassified tounrestricted net assets and reported in the statement ofactivities as net assets released from restrictions. TheOrganization has no permanently restricted net assets atJune 30, 2005.


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NOTE 1 - Summary of Significant Accounting Policies (Continued)

I. Property and Equipment:

Donations of property and equipment are recorded assupport at their estimated fair value. Such donationsare reported as unrestricted support unless the donorhas restricted the donated asset to a specific purpose.Assets donated with explicit restrictions regardingtheir use and contributions of cash that must be used toacquire property and equipment are reported asrestricted support. Absent donor stipulations regardinghow long those donated assets must be maintained, theOrganization reports expirations of donor restrictionswhen the donated or acquired assets are placed inservice as instructed by the donor. The Organizationreclassifies temporarily restricted net assets tounrestricted net assets at that time. Buildings aredepreciated using the straight-line method over theuseful lives ranging between 27.5 years and 39 years.Equipment is depreciated using the declining balancemethod.

J. Allocation of Functional Expenses:

The costs of providing the various programs and otheractivities have been summarized on a functional basis inthe statement of activities. Accordingly, certain costshave been allocated among the programs and supportingservices benefited.

%

K. Reserve for Bad Debts:

Accounts receivable have been reviewed by management andthey have determined that there is no requirement for areserve for bad debts account as of June 30, 2005.

L. Advertising Costs:

Advertising costs for the year ended June 30, 2005 wereimmaterial. Advertising costs are expensed as incurred.



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NOTE 2 - Funding Policies and Sources of Funds

The Organization receives its monies through various methodsof funding. Most of the funds are received on a grant basisfrom Louisiana Department of Health and Hospitals. TheOrganization also receives funds as a reimbursement ofactual expenditures, and upon a per unit of service providedmethod, including Medicaid funds. The Organization alsoreceives funds by contributions from both public and privatesources.

NOTE 3 - Unconditional Promises to Give

Grants

Grants at June 30, 2005 generally consist of reimbursementsfrom the Department of Health and Hospitals for expendituresincurred under the grant program. Such receivables have beenpledged to secure the short term loan.

United Way

United Way Services Funding is awarded on a fiscal yearbasis from July 1 to June 30 of each year. For the fiscalyear ending June 30, 2005, $74,983 was awarded to MonroeArea Guidance Center, of which $74,983 is temporarilyrestricted.

NOTE 4 - Board of Directors' Compensation

The Board of Directors is a voluntary board; therefore, nocompensation has been paid to any member.

NOTE 5 - In-Kind Contributions

The Organization received various in-kind contributionsduring the year from private and public sources. The valueof donated volunteer services is not reflected in theaccompanying financial statements since there is noobjective basis available by which to measure the value ofsuch services.





NOTE 6 - Income Tax Status

The Organization, a non-profit corporation, is exempt fromfederal income taxes under Section 501(C)(3) of the InternalRevenue Code.

NOTE 7 - Changes in Fixed Assets

A summary of changes in fixed assets recorded at costfollows:

LandHarmony House Bldg.Fairhaven Bldg.Harmony House ImprovementsFurniture & Equipment

TOTAL

Accumulated Depreciation

BalanceJuly 1,

2QQ4120,650660,000297,715179,049207,809

1,465,223

455,179

Additions Retirements35,000

19,898 2,302

BalanceJune 30,

200585,650660,000297,715179,049225,405

37.302 1.447,819

2,302 504,703

The State of Louisiana maintains a revisionary right against$66,536 on the furniture and equipment in the event theOrganization wishes to dispose of assets or ceasesoperations.

NOTE 8 - Accrued Leave

As of June 30, 2005, accrued annual leave time was $12,565.The Organization records leave as an expenditure in the yearthe leave is earned.

NOTE 9 - Clients on Medicaid

The Organization's policy is to bill the Department ofHealth and Hospitals for non-Medicaid clients. If the clientlater becomes Medicaid eligible, Medicaid may reimburse theOrganization for past services that were originally billedand paid by the Department of Health and Hospitals to theOrganization. When the Medicaid reimbursement for these pastservices is received by the Organization, the Organizationreduces the amount of the current monthly funds request tothe Department of Health and Hospitals. As of June 30, 2005,the Organization is no longer participating in the Medicaidprogram.

- 13 -JOHNSTON, PERRY, JOHNSON & ASSOCIATES, L.L.R




NOTE 10 - Pension

The Organization maintains an employee retirement plan forfull-time salaried employees. Employer contributions equalseven per cent of compensation, per employee. The pensioncontribution for the year was $26,226.

NOTE 11 - Contingent Liabilities

Amounts received or receivable from grantor agencies aresubject to audit and adjustment by grantor agencies. Anydisallowed claims, including amounts already collected, mayconstitute a liability of the applicable funds. The amountwhich may be disallowed by the grantor cannot be determinedat this time although the government expects such amounts,if any, to be immaterial.

NOTE 12 - Fair Values of Financial Instruments

The Organization's financial instruments, none of which areheld for trading purposes, include cash and a note payable.The Organization estimates that the fair value of allfinancial instruments at June 30, 2005 does not differmaterially from the aggregate carrying values of itsfinancial instruments recorded in the accompanying statementof financial position.

NOTE 13 - Bank Loan Payable

The short-term note payable consists of a line of creditpayable to Iberia Bank. The line of credit, with a variableinterest rate of 4.31%, had a balance of $97,110 at June 30,2005 and is secured by real estate.

NOTE 14 - Audit Requirements

The Organization did not fall under the A-133 auditregulation which became effective for fiscal years beginningafter July 1, 1996 due to federal funds expended being under$500,000.

- 14 -JOHNSTON, PERRY, JOHNSON & ASSOCIATES, L.L.R




NOTE 15 - HUD Funding

The Organization was approved by the Department of Housingand Urban Development (HUD) for a grant for a CaseManagement Plus project. The total obligation by HUD forthis grant will be $160,432 to be disbursed in two years ona cost-reimbursement basis beginning in the year ended June30, 2004.

NOTE 16 - Cash Funds

All cash funds are in institutions insured up to $100,000 byan agency of the federal government . At various times duringthe year the cash funds in these institutions exceeded$100, 000 and the excess of these funds was uninsured



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SUPPLEMENTARY FINANCIAL INFORMATION


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SCHEDULE IMONROE AREA GUIDANCE CENTER

A/K/A HARMONY HOUSESCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

FOR THE YEAR ENDED JUNE 30, 2005

Federal Grantor/Pass-ThroughGrantor/Program Title

U.S. Department of Housing and UrbanDevelopmentSupportive Housing ProgramCase Management Plus6/30/05 Program Year

TOTAL FEDERAL ASSISTANCE

Federal FederalCFDA Number Expenditures

14.181 71,023

71,023

See accountants' report.- 16 -


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SCHEDULE I(CONTINUED)


NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSFOR THE YEAR ENDED JUNE 30, 2005

GENERAL

The Schedule of Expenditures of Federal Awards presents the activityof all federal financial assistance programs of Monroe Area GuidanceCenter a/k/a Harmony House (nonprofit organization}. All financialassistance received directly or passed through from other governmentor nonprofit agencies is included on the schedule.

BASIS OF PRESENTATION

The accompanying schedule of expenditures of federal awards includesthe federal grant activity of Monroe Area Guidance Center a/k/aHarmony House and is presented on the accrual basis of accounting.

SUBRECIPTS

Monroe Area Guidance Center a/k/a Harmony House did not pass throughany federal funds received by it.


JOHNSTON, PERRY, JOHNSON & ASSOCIATES, L.L.RCERTIFIED PUBLIC ACCOUNTANTS

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SCHEDULE IIMONROE AREA GUIDANCE CENTER

A/K/A HARMONY HOUSECOMPENSATION TO BOARD MEMBERS

FOR THE YEAR ENDED JUNE 30, 2005

No compensation was paid to any board member during the year underaudit.



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SCHEDULE III

SCHEDULE OF FUNCTIONAL REVENUES AND EXPENSES - GRANTOR BASISFOR THE YEAR ENDED JUNE 30, 2005

Support:Grants and Contracts

OMHESGDept of TransportationHUDLSUS/E .A. ComwayDOTSOAR

ContributionsUnited WayOther

TOTAL SUPPORT

Revenue :Client Fees - Room and

BoardMedicaidInterest IncomeMiscellaneousGain on Asset DispositionManagement and

Bookkeeping Fees

TOTAL REVENUE

TOTAL SUPPORT ANDREVENUE

Expenditures :Personal ServicesRelated BenefitsTravelOperating ServicesSuppliesProfessional ServicesCapital OutlayAdministrative CostsMiscellaneous

TOTAL EXPENDITURES

NET REVENUE (LOSS)

PROGRAM SERVICES

CommunitySupport Fairhaven Supportive LaundryProgram Shelter Living Services

135,530 99,6142 8 , 6 5 5

39,631 -- - - -_

8,912 -2 , 3 9 7

7 2 , 7 8 1 3 9 , 0 7 2 - 28 ,8606,615 -

130,336 203,257 99 ,614 28 ,860

12,610383,282 38,102

4115,279 143

5 , 0 0 0 -

3 , 2 4 0 -

4 0 6 , 8 4 2 50,855 -0- -0-

537,178 254,112 99 ,614 2 8 , 8 6 0

367,852 134,085 74,528 17,1485 4 , 9 4 8 21 ,244 9 , 0 4 2 2,12120, 620 3 , 2 4 9 3,120 55065,283 35,164 10,321 6 ,938

9,894 7 ,687 955 4623 , 7 4 6 4 , 7 5 0 400 300

1 9 , 2 4 4 65421, 460 1 0 , 0 9 9 1 ,248 1,31415 ,047 -

5 7 8 , 0 9 4 216,932 99 ,614 28 ,860

-40 ,916 37,180 -0- -0-

See accountants' report .- 19 -


Harmony CaseHouse Management

OMH Plus

66 ,757-

71,023--_

-

-_

66,757 71,023

---_

-

-

-o- -fl-

ee, 757 71,023

33,934 51,4934 , 6 4 1 6 , 2 6 31,89^ 2 , 2 2 2

18,671 2 , 8 2 64 ,626 5,200

500-

2 , 4 9 1 3,019-

6 6 , 7 5 7 71 ,023

-0- -0-

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SCHEDULE OF FINDINGS AND QUESTIONED COSTSFOR THE YEAR ENDED JUNE 30, 2005

SECTION I SUMMARY OF AUDITORS' RESULTS

Financial StatementsType of auditors' report issued: Unqualified

Internal control over financial reporting:

* Material weakness(es) identified?

* Reportable condition(s) identified thatare not considered to be materialweaknesses?

Noncompliance material to financialstatements noted?

Federal Awards

Internal control over major programs:

* Material weakness(es) identified?

* Reportable condition(s) identified thatare not considered to be materialweaknesses?

yes X no

yes X none reported

yes X no

Not Applicable

Not Applicable

Type of auditors' report issued on compliance for major programs:Not Applicable

Any audit findings disclosed that arerequired to be reported in accordancewith section 510 (a) of Circular A-133?

Identification of major programs:

None

Dollar threshold used to distinguishbetween type A and type B programs:

Auditee qualified as low-risk auditee?

Not Applicable

$300,000

yes X no



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SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)FOR THE YEAR ENDED JUNE 30, 2005

SECTION II - FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

There were no findings nor questioned costs for the year ended June30, 2005.

SECTION III - FINANCIAL STATEMENT FINDINGS AND QUESTIONED COSTS

Not Applicable



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CORRECTIVE ACTION TAKEN ON PRIOR YEAR FINDINGSJUNE 30, 2005

There were no findings for the year ended June 30, 2004.



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