workforce development board · 5. submission of a 3rd quarter performance report by 4.5.2017; the...

Workforce Development Board Kane, Kendall and DeKalb Counties

Youth Committee Monday, April 10, 2017, 2:30 P.M. Kane County Government Center

Building A / 4th Floor Conference Room 719 S. Batavia Avenue / Geneva, IL 60134

Meeting Agenda

I. Call to Order A. Attendance

II. Approval of Minutes

A. February 24, 2017 (Attachment)

III. Guest and Public Comment A. Theodia Gillespie, Executive Director, Quad County Urban League

IV. Recommendation for Remaining PY 2017 Youth Contracting V. Youth Incentive Discussion

VI. Next Meeting Date VII. Adjournment

Workforce Development Board Kane, Kendall and DeKalb Counties

Youth Committee Friday, February 24, 2017, 3:00 P.M.

Kane County Government Center 719 S. Batavia Avenue

Geneva, IL 60134 OCR Conference Room / Building A

Members: Present: Absent: Staff: Present: Absent:

Dolan, Brian P Berger, Scott P

Healy, Rich P Gonzalez, Maria P

Oliver, Deanna P Gonzalez, Jenna P

Schoenholtz, Bette (Chair) P Knapp, Ginger P

Markin, Suzanne P

Renken, Renee P

I. Call to Order -

A. Attendance – Chair Schoenholtz called the meeting to order at 3:00 P.M. All members were present.

II. Approval of Minutes

A. October 18, 2016 – Oliver motioned to approve the minutes and Dolan seconded. The motion passed approving the minutes.

III. Public Comment – No guests were present.

IV. Provider Performance and Authorization to Negotiate PY17 Contract Terms – Committee Members

were provided a Programmatic and Expenditure Progress Report as of December 2016 for each of the providers below. Staff identified any concerns regarding each provider and reported what the provider’s plan was to self-correct so their contracted goals would be achieved.

A. Business and Career Services (BCS) B. Elgin Community College (ECC) C. Grundy-Kendall Regional Office of Education (GKROE) D. Kishwaukee College (KC) E. Waubonsee Community College (WCC)

Healy introduced a motion to allow staff to begin negotiations with BCS, ECC, GKROE, KC and WCC for Program Year 2017. Oliver seconded the motion. Discussion ensued regarding each provider. The motion passed.

F. Quad County Urban League – Staff reviewed Quad’s PY16 contract conditions and updates through 1.31.2017. Areas of concern were identified and discussed. The concerns remain unresolved and therefore, PY17 contract renewal dialogue or negotiation with Quad County could not be recommended. Staff did recommend that Quad County satisfy the following deliverables which must be reviewed and accepted by the Youth Committee before PY17 contract negotiations can begin:

1. Submission of Final Audit by 3.31.2017; 2. Fully execute staffing changes and/or fill vacancies by 3.31.2017; 3. Achievement of planned work experience goals by 3.31.2017; 4. Resolution of all identified monitoring concerns by 3.31.2017;

5. Submission of a 3rd quarter performance report by 4.5.2017; The Youth Committee Members accepted the Quad recommendation. Members will meet again on April 10th and asked that an invitation be extended to Theodia Gillespie.

V. Youth Policies: A. Youth Work Experience Policy Review – Committee members were provided a Youth Work

Experience Policy Brief and a draft of the actual policy. Staff provided background information, a list of WIOA Policy Requirements that must be incorporated into the policy and the following three (3) policy considerations:

1. Limits for paid work experience:

Minimum of 4 consecutive weeks for all paid work experience;

Maximum of 8 weeks for participants working 21-40 hours per week; or

Maximum of 12 weeks for those participants working 20 hours or less per week. 2. Adopt policy language to reflect current practice, requiring that youth receive the equal

wages as other employees with the same job title, and experience within a company, or it may defer to the minimum requirements.

3. Placements exceeding the duration limits above would requirement approval from the Youth Program Manager, and justification will need to be reflected in the case file.

Discussion ensued. The committee will consider policy approval at a future meeting. B. Incentive Policy Discussion – Time didn’t permit.

VI. Next Meeting Date – Monday, April 10th at 2:30 P.M. VII. Adjournment – Schoenholtz adjourned the meeting at 4:50 P.M.

1 Smoke Tree Business Park, Suite A North Aurora, IL 60542

Phone: 630.966.1435 | Fax: 630.966.1172 www.countyofkane.org/WDD

February 28, 2017 Theodia Gillespie, Executive Director Quad County Urban League 1685 No. Farnsworth Aurora, Il 60505

Dear Ms. Gillespie,

The Youth Committee met on Friday, February 24th 2017 to discuss the youth providers’ progress to date during Program Year 2016, and to consider whether to authorize the negotiation of contract renewals for PY17. The Committee reviewed your agency’s programmatic and expenditure information through January, as well as the status of your compliance with the conditions placed on your contract for the remainder of PY16. There were four (4) identified concerns that the Committee determined are unresolved:

1. Delayed audit progress – Dates have continuously changed and the proposed timeline has not been followed.

2. Inadequate staffing – Managerial vacancy since mid-December and an additional vacancy expected on March 1st. Recent staffing changes have negatively impacted program delivery (low work experience placements) and with anticipated new hires further gaps seem likely as program/case management oversight is absent.

3. Work experience – Planned enrollments for January were not realized nor were those for February (to date). To achieve benchmark goals, the remaining months of the contract (March – June) will have high placement expectations which will continue to create back-loading of work experiences that will result in unrealized expenditures by June 30th.

4. Program/File compliance – Continued fundamental case management issues demonstrate a lack of understanding of WIOA requirements. Recently identified disallowed costs further support the concerns regarding Quad County’s grant compliance and management.

Due to the above concerns, the Youth Committee requested that the following five (5) actions be taken and responses be provided by Quad County Urban League prior to determining whether or not to authorize Kane County to negotiate a contract for PY17:

1. Submission of Final Audit by 3/31/2017 – Quad County must provide the final audit report. The document must include all relevant appendices (including the management/board response) and be the same version that is submitted to state/federal agencies, such as the Federal Audit Clearinghouse.

2. Fully execute staffing changes and/or fill vacancies by 3/31/2017 – Quad County’s contract modification documenting PY16 staffing plan revisions must be executed and a report of the new personnel which must start in their positions by 4/3/17 is to be provided by 3/31/2017.

http://www.countyofkane.org/WDD



3. Achievement of planned work experience goals by 3/31/2017 – Seven (7) placements planned for February and March must be approved by Kane County for start prior to 3/31/2017. Additionally, Quad County must submit a plan detailing specific actions it will take in order to achieve five (5) placement starts in each of the remaining PY16 months.

4. Resolution of all identified monitoring concerns by 3/31/2017 – Documents for resolution consideration are due to Kane County by March 1, 2017 which was previously communicated to Quad County. Any items identified as un-resolved will be returned to Quad County. Should resolution not occur by 3/31/2017, Quad County will be required to provide Kane County with reimbursement for any resulting disallowed costs.

5. Submission of 3rd quarter performance report by 4/5/2017 –The report (progress and contract conditions) should reflect marked improvement of Quad County’s performance and detail the agency’s service delivery plan and expenditure projections for the remaining months of the program year.

The first four (4) items must be received by Kane County staff by close of business (4:30pm) on 3/31/2017, and the last item must be provided by 4/5/2017. All items will be reviewed by the Youth Committee at their meeting scheduled for 2:30pm on 4/10/2017. At that time, the Youth Committee will determine whether the responses are satisfactory and will consider whether or not to authorize the negotiation of a PY17 contract. We would anticipate communicating following that meeting about the Committee’s decision. Thank you, Suzanne Markin Youth Program Manager [email protected] Phone: (630) 966-1435 ext. 40076


mailto:[email protected]

Quad County Urban League Deliverable Submission Summary

1. Submission of Final Audit by 3/31/2017

Requested Deliverable QCUL Submission

Provide Final Audit Report 1) Financial Statements with Independent Auditor’s Report 2) QCUL “Reply Letter”

Include all relevant appendices (including the management/board response)

Management Response/Comment Letter was not provided and QCUL did not comment on its submission status.

Provide same Audit version that is submitted to state/federal agencies, such as the Federal Audit Clearinghouse

QCUL did not comment whether their submission to OCR satisfied the requirements similar to other state or federal agencies.

Staff Observations:

QCUL noted that Audit approval was gained by their Board on 3/30/17 (see “Corrective Action Plan” document); however, the Audit documents supplied could not be confirmed as final given missing signatures on the Reply Letter and an absent Management Response/Comment document.

Financial position appears less viable than the previous year which is noted by the Auditor on pages 9-12.

Due to QCUL’s federal revenue falling below $750,000, a single Audit was not performed and therefore, the outstanding FY2015 Audit findings were not addressed nor were any FY2016 weaknesses or deficiencies noted as a result.

Staff Conclusion:

Kane County’s CFO confirmed that without documentation attesting that the previous PY2015 findings have been resolved and given their weakened financial viability, the established PY16 conditions must remain in place with the same level of monitoring/oversight should a contract renewal be executed for PY17. Additionally, Kane County’s CFO confirmed that QCUL’s Audit submission lacked a Management Comment Letter which must be provided to the County immediately to be compliant with the federal Audit submission requirements.

2. Fully execute staffing changes and/or fill vacancies by 3/31/2017


Execute Staffing Changes 1) Program Manager Offer Letter 2) Staffing Summary 3) “Corrective Action Plan” document 4) “Narrative Report”

Contract Modification Executed Modification Cover Sheet

Provide Report of New Personnel to start on 4/3

QCUL did not provide confirmation that new personnel started on 4/3

Staff Observations:

Offer letter to new Program Manager was provided which documented a start date of 4/3/17; however, the letter was not signed by new employee and no other confirmation of acceptance was provided.

Modification was not complete nor executed as signatures were missing and budget revisions were not submitted which would be expected from an FTE reduction from 3.3 to 2.8 (F/T Case Manager position to P/T Job Developer).

Staff Conclusion:

Absent a detailed modification package, it is unclear how service delivery/caseload management along with their program budget would be impacted by the staffing changes. The modification as presented cannot be approved by Kane County until a complete signed package is provided and without execution, QCUL’s subsequent cost claims will not result in reimbursement for the un-approved position.

3. Achievement of planned work experience goals by 3/31/2017


Approval of seven (7) placements for start prior to 3/31 Worksite Records

Submit plan detailing specific actions for achievement of five (5) placement starts in each of the remaining PY16 months

1) “Corrective Action Plan” document 2) “PY16 Jan-June Projections” for Paid

Work Experience placements

Staff Observations:

Seven (7) placements were approved for starts prior to 3/31/17.

Plan documenting how remaining placements will be achieved was contained in two different reports and was unclear as the assigned dollar figures do not align with expenditures per Fiscal’s records. Specific actions for achievement of goals was absent.

Staff Conclusion:

Paid Work Experience (PWE) placement goals for February/March were realized. Staff notes that absent a clear plan for remaining placements, it is difficult to gauge effectiveness of strategy in achievement Work Based Learning program and expenditure benchmarks.

4. Resolution of all identified monitoring concerns by 3/31/2017


Documents for resolution consideration due to Kane County by 3/1

1) Spreadsheet with QCUL responses (provided 3/7) 2) QCUL packet of supporting documentation copies

(provided 3/7 after OCR request)

Any items identified as unresolved will be returned to Quad County

OCR email to QCUL identifying unresolved items 3/17

Should resolution not occur by 3/31/2017, Quad County will be required to provide Kane County with reimbursement for any resulting disallowed costs

QCUL response provided on 3/31

Staff Observations:

While QCUL resolved one of two disallowed cost findings and noted attainment of several client documents pertaining to the outstanding disallowed cost finding, documents were not provided to OCR nor did they represent complete files. (See spreadsheet submission and “Narrative Report” submitted on 4/4).

Out of the eight (8) areas of concern identified by OCR, QCUL resolved five (5) by 3/7 and three (3) remained unresolved.

Staff Conclusion:

Programmatically, the disallowed costs that remain unresolved are a liability to the grantee (Kane County), and remain outstanding at $4,385.64. Monitoring continues to produce findings, which indicates a lack of understanding as it relates to eligibility, grant oversight and compliance. Additionally, the inability to take responsibility for findings casts doubt over QCUL’s ability to manage future funds and files.

5. Submission of 3rd quarter performance report by 4/5/2017


Submission of 3rd quarter performance report Monthly progress report

The report (progress and contract conditions) should reflect marked improvement of Quad County’s performance

1) Monthly progress report 2) Contract Conditions report

The report (progress and contract conditions) detail the agency’s service delivery plan and expenditure projections for the remaining months of the program year

3) “PY16 Jan-June Projections” for Paid Work Experience placements

4) “Corrective Action Plan” document 5) Budget projections vs. actual for Dec-March

Staff Observations:

The contract conditions report contained information not updated from February’s report, and several comments have remained unchanged for several months.

Budget comparison did not include expenditure projections for remaining months; only projections

versus actual for Dec-March were provided.

Monthly programmatic progress report, as well as “Correction Active Plan”, forecasts the remaining

months and when service numbers are expected to be achieved.

Staff Conclusion:

To date, QCUL has enrolled 66% of their annual participant goal and 64% of their Paid Work Experience goal.

However, there is a disconnect between the projected PWE placement numbers noted on “Corrective Action

Plan” against what is noted in the “PY16 Jan-June Projections”. Additionally, as noted above under #3, the

financial expenditures as recorded in the “PY16 Jan-June Projections” document do not match participant

Work Based Learning reimbursements made to Quad County through cost claims. As these documents are

unclear, it is uncertain how Quad County plans to attain negotiated goals for the remaining contract months.

****PRELIMINARY WIOA – YOUTH EQUIPPED TO SUCCEED CORRECTIVE ACTION PLAN

AGENCY: QUAD COUNTY URBAN LEAGUE DATE OF SUBMISSION: March 29, 2017 PURPOSE: This action plan addresses concerns indicated by OCR in the February 28, 2017 document and February 2, 2016 meeting. DESCRIPTION/SUMMARY OF: Program Performance

Concerns #1: Submission of Final Audit by March 31, 2017

ACTIVITIES TO ACHIEVE GOAL

Activity Dates

Due Date Responsible Person(s)/Due Date

Success Determination Status

Goal: Final Audit Completion. Activities:

In October, 2016, Melissa Ibarra resigned to attend college on a full-time basis leaving a big gap in the finance department.

Notes: Leaving the finance department without someone to complete required reports and work closely with the accounting firm to do the year-end adjustments and reconciliations. COO and CEO had to work closely with the accounting firm to complete these reports and help in the accounting office to close out 2016 financials. Activities:

On November 30, 2016, Audit agreement with Paul Weiland Accounting Firm was sent to Suzanne Markin, Maria Gonzalez and Scott Berger.

February 1, 2017, the auditing firm submitted to Suzanne Markin that he had been provided most of the items that were requested to perform the audit.

He anticipated that it would have been completed by the close of February 2017 and hopefully sooner. Unfortunately, Aidan and Associates did not get this information to Paul until the beginning of March.

After Aidan and Associates completed the reconciliation of the bond funds, Weiland Accounting completed the audit March 27 2017.

11/30/2016 ,

March 31,2017

President & CEO, Accounting Firm,

Aidan and Associates and Paul Weiland

Accounting Service

Audit was completed and reviewed by the board members on Tuesday, March 28, 2017. Audit was finalized on March 29, 2017 with board review and recommendations; it was approved for submission on March 30, 2017.

Final Report was submitted to Maria Gonzalez via email on March 30, 2017


DESCRIPTION/SUMMARY OF: Program Performance:

Concern #2: Inadequate staffing


Activity Start Date



Goal: To have full staffing for Kane County Youth Equipped to Succeed. Activities:

CEO along with the Board of Directors identified the individual to hire for Program Manager. Ann Camp has a strong branding and innovative background to help market programs and agency services.

Belinda Brooks has been named Team Leader for the YES program. She will bring Ann Camp up to speed in order to prevent any delay in servicing participants in this program.

Moving Julia Willis to Business Developer and Workshop

Trainer in order to better prepare participants for their Paid Work Experience and assisting and preparing paperwork for post-secondary education. Julia will transfer her files to Belinda and Stephanie Townsend in order to ensure complete case management services.

11/30/2016

3/23/2017

CEO, Board of Directors and Program Manager

Identified an individual with a strong marketing and customer service background. Board encouraged identifying someone with strong communication and social media experience.

In progress, through June 30, 2017. See attached agreement and job descriptions



Concern #3: PWE enrollments/wage reimbursements inadequate


Activity Start Date



Goal: Increase the number of clients enrolled in Paid Work Experience opportunities. Activities:

Business Developer will rebuild relationships and increase partnerships with local businesses for potential PWE opportunities and sites for clients immediately will help process to move forward.

Providing support and assistance (clothing & transportation) immediately when needed will help put clients in worksite locations.

Currently, we have identified 4 new worksites (Waubonsee College, Styles by Monica, 7-Eleven and Dolan & Murphy) for additional placements of participants as of March 27th.

PWE clients will be required to attend workshops focused on WBL skills to re-enforce positive behaviors and basic skills needed in workplace to increase opportunity for client success.

Spending in the PWE budget line item will increase monthly with new PWE placements (Feb=4, March =6, April=6, May =4 and June= 4) anticipated. A budget modification is pending and we will review this line item again in April.

Notes: QCUL will facilitate partner meeting with individuals to help develop more industry career interest-based opportunities.

1/30/17

Ongoing

CEO, Program Manager, Case

managers

Increase in submission for PWE reimbursements

4 clients started PWE 2/17 26 PWE clients 3/17 30 PWE clients by 4/17 35 PWE clients by 5/17 37 PWE clients by 6/17



Concern #4: Program/File compliance


Activity Start Day



Goal #4: File Management/Case management/check in and out file procedures Activities:

All paperwork will be submitted to Team leader and management prior to submission to OCR.

WIOA – Case Note expectations will be reviewed and understanding of what constitutes compliance will be garnered.

All files were reviewed and corrected to ensure all

appropriate documents are in the files.

Files will be monitored on a monthly basis for location and accuracy.

Procedure in place, which is attached to this report.

Internal WIOA training occurred on 3/2/17 to ensure all

project personnel are aware of all policies and procedures and knows how to properly enter information to ensure program compliance.

1/30/2017

Ongoing

CEO, Program Manager, Case

Managers

Program Manager and Team Leader

Appropriate Measures were put in place in January, 2017 and will continue through 6/30/17



Activity Start Day




Concern #5: 3rd Quarter Performance Report


Activity Start Date



Goa #1: Continue progress that will reflect marked improvement of performance.

Information will be requested from OCR to ensure up to date information is accurate.

Specific attention will be given to ensure correct dates are entered in IWDS that are the correct reflection of actual start and end dates for PWE. Best practices will include double verification prior to exiting of participants from Team leader and Program Manager.

.

3/17

Ongoing

Program Manager,

Case Managers

Case notes and activity enrollment aligns with each other. Case notes entered as client interaction occurs and are kept up to date at all times.

. Please see the attached reports.

Commented [M1]: No need for this column, change to due date


DESCRIPTION /SUMMARY OF: Program Performance:

WBL Operational Budget Spending is disparate compared to participant wages


Activity Start Date



Request

As time is reflected, we do experience a significant investment in moving each participant from registrant to an assigned worksite location (identifying transportation and child care issues; skill levels that are appropriate for the worksite; ensuring that client goals and objectives are in line with the worksite’s objectives are crucial determinant factors in placing participants in locations.

2/1/16

Ongoing

Program Manager, Case Managers

PWE wages increase




Activity Start Date




QUAD COUNTY URBAN LEAGUE, INC.

Financial Statements

Year Ended June 30, 2016

(With Independent Auditor’s Report)

http://www.kvisoft.com/pdf-merger/



TABLE OF CONTENTS

Page No.

INDEPENDENT AUDITOR’S REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position 3 Statement of Activities 4 Statement of Functional Expenses 5 Statement of Cash Flows 6 Notes to Financial Statements 7

Wieland & Company, Inc.

201 Houston Street, Suite 301 Batavia, Illinois 60510

Certified Public Accountants Phone (630) 406-4490 Fax (630) 406-4491

Independent Auditor’s Report

To the Board of Directors Quad County Urban League, Inc. We have audited the accompanying financial statements of Quad County Urban League, Inc. (a nonprofit organization) which comprise the statement of financial position as of June 30, 2016, and the related statements of activities, functional expenses and cash flows for the year then ended, and the related notes to the financial statements. Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditor’s Responsibility 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 of America. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditor’s judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion.

1

Independent Auditor’s Report – Continued Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Quad County Urban League, Inc. as of June 30, 2016, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America

Wieland & Company, Inc. Batavia, Illinois March 30, 2017

2

ASSETS

Cash $ 9,627

Receivables

Billed reimbursable costs 50,326

Unconditional promises to give 73,200

Prepaid expenses 8,864

Property and equipment

Land 262,677

Buildings and improvements 4,595,623

Furniture, fixtures and equipment 320,355

Vehicles 54,739

5,233,394

Less accumulated depreciation (1,369,239)

Net property and equipment 3,864,155

Funds held by bond trustee 300,182

TOTAL ASSETS $ 4,306,354

LIABILITIES

Accounts payable $ 78,734

Accrued payroll liabilities 249,007

Other accrued liabilities 106,659

Note payable, bank 92,560

Deferred rent revenue 61,335

Security deposit held 30,000

Accrued interest payable

Bank 3,756

Bonds 715,425

Bonds payable

Principal amount 4,660,000

Less unamortized bond issuance costs (203,032)

Bonds payable less unamortized bond issuance costs 4,456,968

TOTAL LIABILITIES 5,794,444

NET ASSETS (DEFICIT)

Unrestricted (1,561,290)

Temporarily restricted 73,200

TOTAL NET ASSETS (DEFICIT) (1,488,090)

TOTAL LIABILITIES AND NET ASSETS $ 4,306,354


June 30, 2016

STATEMENT OF FINANCIAL POSITION

See accompanying notes to financial statements.

3

Temporarily

Unrestricted Restricted Total

OPERATING SUPPORT AND REVENUES

Government grants $ 633,778 $ – $ 633,778

Contributions and sponsorships 85,167 73,200 158,367

Lease income released by Trustee 92,003 – 92,003

Special events revenue 81,018 – 81,018

Other income 6,865 – 6,865

Net assets released from restrictions 79,250 (79,250) –

TOTAL OPERATING SUPPORT AND REVENUES 978,081 (6,050) 972,031

OPERATING EXPENSES

Program services 796,825 – 796,825

Supporting services

Management and general 120,699 – 120,699

Fundraising 121,572 – 121,572

TOTAL EXPENSES 1,039,096 – 1,039,096

DECREASE IN NET ASSETS

BEFORE OTHER INCOME (EXPENSES) (61,015) (6,050) (67,065)

OTHER INCOME (EXPENSES) (Note D)

Bond issue related income and expenses

Lease income retained by Trustee 276,009 – 276,009

Depreciation of building and improvements (88,377) – (88,377)

Amortization of issuance costs (9,785) – (9,785)

Provision for interest expense (530,506) – (530,506)

Trustee fees (8,734) – (8,734)

NET OTHER EXPENSES (361,393) – (361,393)

DECREASE IN NET ASSETS (422,408) (6,050) (428,458)

NET ASSETS AT BEGINNING OF YEAR - AS ADJUSTED (Note G) (1,138,882) 79,250 (1,059,632)

NET ASSETS AT END OF YEAR $ (1,561,290) $ 73,200 $ (1,488,090)



STATEMENT OF ACTIVITIES


4

Management Fund-

Program and General Raising Total

Personnel costs Staff salaries and wages $ 308,840 $ 44,652 $ 18,605 $ 372,097

Student wages and stipends 91,477 – – 91,477

Payroll taxes 34,378 3,820 1,591 39,789

Benefits 66,255 7,362 3,067 76,684

Accounting and auditing – 23,284 – 23,284

Bank charges and merchant fees 3,514 3,325 – 6,839

Consulting – 2,000 – 2,000

Depreciation 37,380 4,204 2,210 43,794

Insurance 32,263 3,585 1,493 37,341

Interest, other – 8,145 – 8,145

Legal – 3,401 – 3,401

Miscellaneous 2,911 421 174 3,506

Office 35,976 5,201 2,167 43,344

Program costs and supplies 94,698 – – 94,698

Rental assistance 1,000 – – 1,000

Rentals, equipment 6,745 975 406 8,126

Repairs and maintenance 21,050 2,389 924 24,363

Special events costs – – 87,403 87,403

Student awards and incentives 10,955 – – 10,955

Telephone and internet 10,322 1,492 622 12,436

Travel 5,020 2,496 1,248 8,764

Utilities 33,548 3,728 1,553 38,829

Website 493 219 109 821

$ 796,825 $ 120,699 $ 121,572 $ 1,039,096



STATEMENT OF FUNCTIONAL EXPENSES


5

CASH FLOWS FROM OPERATING ACTIVITIESDecrease in net assets $ (428,458)Adjustments to reconcile decrease in net assets

to net cash used by operating activities

Depreciation 132,172

Amortization of bond issuance costs 9,785

Increase in receivables (6,491)

Decrease in prepaid expenses 96

Decrease in accounts payable (90,466)

Increase in accrued payroll liabilities 41,584

Increase in deferred rent revenue 30,667

Increase in accrued interest payable 254,262

NET CASH USED IN OPERATING ACTIVITIES (56,849)

CASH FLOWS FROM FINANCING ACTIVITIES

Increase in funds held by bond trustee (10,302)

Reduction in note payable, bank (937)

NET CASH USED IN FINANCING ACTIVITIES (11,239)

NET DECREASE IN CASH (68,088)

CASH AT BEGINNING OF YEAR 77,715

CASH AT END OF YEAR $ 9,627

SUPPLEMENTAL DISCLOSURECash payments for interest $ 284,299


STATEMENT OF CASH FLOWS



6


NOTES TO FINANCIAL STATEMENTS

June 30, 2016

NOTE A - NATURE OF ACTIVITIES Quad County Urban League, Inc. (the Organization) secures equal opportunities for all disadvantaged persons and people of color, including African Americans, women and persons with disabilities. The Organization is dedicated to advocating and establishing programs that facilitate the social and economic growth of residents in the communities of DuPage, Kane, Kendall and Will Counties in Illinois. The Organization is an affiliate of the National Urban League and a member agency of the United Way. The Organization was incorporated under the Illinois General Not for Profit Corporation Act on July 14, 1975, and is supported primarily by grants and gifts from governmental agencies, other not-for profit organizations, foundations, companies and individuals. NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The financial statements have been prepared on the accrual basis of accounting in accordance with accounting principles generally accepted in the United States of America and accordingly reflect all significant receivables, payables and other liabilities. The Organization reports information regarding its financial position and activities according to three classes of assets: unrestricted net assets, temporarily restricted net assets and permanently restricted net assets. Promises to Give and Revenue Recognition Grants and gifts are recognized when a grantor makes a promise to give to the Organization that is, in substance, unconditional. Contributions that are restricted by the donor are reported as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets in the statement of activities. It is the Organization’s policy to report contributions with temporary restrictions that are satisfied in the same fiscal year as receipt as unrestricted contributions in the statement of activities. At June 30, 2016, there were no permanently restricted net assets. Conditional promises to give are recognized as support when the conditions on which they depend are substantially met. Support from grants and other agreements that in substance constitute an exchange for services from the Organization is recognized when earned. Amounts receivable are stated at the amount management expects to collect from outstanding balances. Management provides for probable uncollectible promises using the allowance method. However, no allowance was determined to be warranted at June 30, 2016. Fair Value of Financial Instruments The fair values of all reported assets and liabilities that represent financial instruments approximate the carrying values of such amounts.

7


NOTES TO FINANCIAL STATEMENTS - CONTINUED

June 30, 2016

NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED Use of Estimates The preparation of financial statements in conformity with auditing standards generally accepted in the United States of America requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Property and Equipment Donations of property and equipment are recorded as support at their estimated fair value at the date of donation. Such donations are reported as unrestricted support unless the donor has restricted the donated asset to a specific purpose. Assets donated with explicit restrictions regarding their use and contributions of cash that must be used to acquire property and equipment are reported as restricted support. Quad County Urban League, Inc. reports expirations of donor restrictions when the donated or acquired assets are place in service as instructed by the donor. Property and equipment are recorded at acquisition cost. Depreciation is charged against income over the estimated useful lives described below of the related property and equipment under the straight-line method. The estimated service life of the assets for depreciation purposes may be different than their actual economic useful lives.

Estimated Life in Years

Buildings and Improvements 39 Furniture, fixtures and equipment 3-5 Vehicles 5

Depreciation expense totaled $163, 219 during the year ended June 30, 2016. Impairment The Organization reviews its investment in real estate for impairment whenever events or changes in circumstances indicate that the carrying value of such property may not be recoverable. Recoverability is measured by a comparison of the carrying amount of the real estate to the future net undiscounted cash flow expected to be generated by the real property including any estimated proceeds from the eventual disposition of the real estate. If the real estate is considered to be impaired, the impairment to be recognized is measured at the amount by which the carrying amount of the real estate exceeds the fair value of such property. There were no impairment losses recognized through June 30, 2016 (see Note D). Cash and Cash Equivalents For purposes of the statement of cash flows, the Organization considers all highly-liquid investments with an initial maturity of three months or less to be cash equivalents. At June 30, 2016, there were no cash equivalents.

8



June 30, 2016 NOTE B - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - CONTINUED Bond Issuance Costs The costs of the Organization’s 2007 bond issue totaling $293,538 are being amortized using the straight-line method over the 30-year term of the bonds. Amortization expense totaled $9,785 for the year ended June 30, 2016 and accumulated amortization was $90,506 at June 30, 2016 (see Note D). Donor Designated Funds Held by Community Foundations In accordance with U.S. generally accepted accounting principles, donor designated funds collected directly by community foundations from donors for the benefit of the Organization are not recognized as assets by the Organization in the accompanying statements of financial position. Rather, distributions of income from these funds are recorded as donations when received. The estimated total value of these funds was approximately $17,000 at June 30, 2016. Functional Allocation of Expenses The costs of providing the Organization’s programs and supporting services are summarized on a functional basis in the statements of activities and functional expenses. Accordingly, certain costs are allocated among the programs and supporting services benefited. Income Taxes The Organization applied for and was granted tax-exempt status under Section 501(c)(3) of the Internal Revenue Code and is classified as a public charity. Accordingly, income taxes are not provided for in the financial statements. The financial statement effects of a tax position taken or expected to be taken are recognized when it is more likely than not, based on technical merits, that the position will be sustained upon examination. As of June 30, 2016, the Organization had no uncertain tax positions that qualify for recognition or disclosure in the financial statements. Contributed Services During the year ended June 30, 2016, the value of contributed services meeting the requirements for recognition in the financial statements was not material and has not been recorded.

Management’s Review Management has evaluated subsequent events to March 30, 2017 the date on which the financial statements were available to be issued.

9



June 30, 2016

NOTE C – TEMPORARY RESTRICTIONS ON NET ASSETS Temporarily restricted net assets consist of unconditional promises to provide funding for the next fiscal year. As the funding is made available for use by the Organization or as time restrictions expire, the amounts are reclassified from temporarily restricted net assets to unrestricted net assets in the statement of activities. At June 30, 2016, temporarily restricted net assets totaled $73,200. NOTE D – BONDS PAYABLE AND LEASE WITH EAST AURORA SCHOOL DISTRICT 131 In February 2007, the Illinois Finance Authority issued $4,735,000 in Facility Revenue Bonds and loaned the proceeds to the Organization for the acquisition, construction, equipping and installing of an approximately 23,000 square foot vocational and educational training center adjacent to its office in Aurora, Illinois. As security, the Organization granted a mortgage, assignment of leases and rentals and security agreement to the bonds Trustee. The outstanding principal balance of the bonds is presently $4,660,000. Terms of the agreement required monthly payments to a debt service reserve sufficient to make semi-annual interest payments beginning February 15, 2008 at an annual rate of 7.0%. Annual principal payments were due to commence on February 15, 2013 under an accelerating payment schedule through maturity on February 15, 2037. The first principal installment due February 15, 2013 totaling $75,000 was paid. In 2013, the Organization became financially unable to make required interest and principal installments as required by the loan agreement. On August 4, 2014, the Organization entered a lease agreement with East Aurora School District 131 (the “District”) to occupy approximately 90% of the building’s space and to administer ongoing programs. Under the triple net lease, the District makes monthly rental payments of $30,668 and pays its proportionate share of operating and executory costs. The original agreement was scheduled to expire on July 31, 2017, and in September 2016 the agreement was extended to July 31, 2019. Also on August 4, 2014, in connection with the lease agreement with the District, the Organization entered an agreement with the bond Trustee to temporarily forbear from exercising foreclosure and other rights under default specified in the Trust Indenture. Under the forbearance agreement, the District makes all payments under the lease for security deposits and rents directly to an account under the exclusive control of the bond Trustee. The Trustee then disburses 25% of the rent received to the Organization and releases the remainder to apply against outstanding amounts due under the bond agreements. The Trustee consented to the lease extension date of July 31, 2019. The forbearance agreement remains effective until the date six months prior to the termination date of the lease including any extension approved by the Trustee.

10



June 30, 2016 NOTE D – BONDS PAYABLE AND LEASE WITH EAST AURORA SCHOOL DISTRICT 131- CONTINUED The Organization continues to explore all alternatives for resolving the situation. Due to deteriorated commercial real estate values in the years since the property was constructed, management believes the amount of the bond obligations presently encumbering the property significantly exceeds the estimated value of the property. Also, since grants and contributions provided to the Organization are typically intended for specified programs, it is unlikely the Organization will be able to procure sufficient funding to bring the obligations current in the foreseeable future. Accordingly, management believes it is likely the terms provided for in the forbearance agreement described in the preceding paragraph will by necessity continue indefinitely as long as lease agreements with the District or a similar party continue. Although the forbearance agreement substantially modifies the Organization’s cash outflow requirements, the underlying obligations of the Indenture Agreement continue to accumulate. Accordingly, the Organization has accrued interest payable on the outstanding principal of the bonds using the Default Rate specified in the Trust Indenture. The rate is applied to the principal balance only as the indenture is silent as to compounding of interest. The Default Rate is a floating rate equal to 1% above the effective Prime Rate in addition to the 7.0% rate on the bonds. At June 30, 2016, the total effective rate was 11.5%. An analysis of accrued interest for the year ended June 30, 2016 is as follows:

Accrued interest payable at June 30, 2016 $ 464,919 Provision for interest expense at Default Rate 530,506 Payments of interest (280,000)

Accrued interest payable at June 30, 2016 $ 715,425

Annual bond principal payments were scheduled to commence on February 15, 2013. Installments due in 2014 through 2016 are unpaid at June 30, 2016. Although the forbearance agreement modifies current cash outflow requirements, annual maturities required by the original terms of the Trust Indenture are as follows in order for the obligation to be current:

Year ending: 2017 $ 355,000 2018 105,000 2019 110,000 2020 120,000 2021 130,000 Thereafter 3,840,000

Total principal due 4,660,000 Less unamortized bond issuance costs – see Note B (203,032)

$ 4,456,968

11



June 30, 2016 NOTE D – BONDS PAYABLE AND LEASE WITH EAST AURORA SCHOOL DISTRICT 131- CONTINUED During the year ended June 30, 2016, the Organization adopted the requirements in ASU No. 2015-03, Interest –Imputation of Interest (Subtopic 835-30): Simplifying the Presentation of Debt Issuance Costs, to present unamortized bond issuance costs as a reduction of the carrying amount of the related debt rather than as an asset. NOTE E – INSTALLMENT AGREEMENT The Organization had previously entered an installment agreement with the Internal Revenue Service for unpaid payroll tax obligations in 2012 and 2013. The taxes were satisfied in prior years, but the Organization has included in accrued payroll liabilities on the statement of financial position approximately $185,000 in estimated penalties and interest charges. Management is pursuing an offer in compromise to waive or settle any remaining balance due at a substantially reduced amount, but the ultimate outcome of the matter cannot be presently determined. NOTE F – NOTE PAYABLE, BANK At June 30, 2016, the Organization owes BMO Harris Bank N.A. $92,560 under a prior line of credit agreement that permitted maximum borrowings of $100,000. The Organization has agreed to make monthly payments of $1,000 and is presently accruing interest at an annual rate of 8.25%. NOTE G – CORRECTIONS OF PREVIOUSLY ISSUED FINANCIAL STATEMENTS The balance of the deficit in net assets at June 30, 2015 reported in financial statements previously issued by the Organization for the year ended June 30, 2015, and audited by other auditors, has been adjusted to make numerous posting and cutoff corrections noted during the preparation of the current year’s financial statements. The net effect was to reduce the amount of the total deficit from $1,272,294 to $1,059,632 and to reclassify temporarily restricted net assets of $79,250 at June 30, 2015. The net decrease in the reported deficit is comprised of the following:

Increase in accrued interest expense $ 173,908 Posting and cutoff errors in prior years’ expenses (186,677) Posting and cutoff errors in prior years’ revenues (199,893)

Total opening deficit decrease $ (212,662)

12



June 30, 2016 NOTE H – CONCENTRATIONS OF CREDIT RISK The Organization maintains its cash in bank deposit accounts which at times, may exceed federally insured limits. Management believes the Organization is not exposed to any significant credit risk of loss on these funds. Approximately 80% of the Organization’s support and revenues are derived from various federal, state and local government grants and 41% of total receivables are due under these grants. Typical ongoing risks exist with these funding sources including detrimental changes in budgeting and priorities of governmental administrations. NOTE I – SINGLE AUDIT During the year ended June 30, 2016, the Organization had less than $750,000 in total Federal expenditures from all sources and is therefore exempt from Federal audit requirements for the year in accordance with Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards.

13


March 30, 2017

Wieland & Company, Inc. 201 Houston Street, Suite 301 Batavia, IL 60510

We are providing this letter in connection with your audit of the financial statements of Quad County Urban League, Inc.., which comprise the statement of financial position as of June 30, 2016, and the related statements of activities, functional expenses and cash flows for the year then ended, and the related notes to the financial statements, for the purpose of expressing an opinion as to whether the financial statements are presented fairly, in all material respects, in accordance with accounting principles generally accepted in the United States (U.S. GAAP).

Certain representations in this letter are described as being limited to matters that are material. Items

are considered material, regardless of size, if they involve an omission or misstatement of accounting

information that, in the light of surrounding circumstances, makes it probable that the judgment of a

reasonable person relying on the information would be changed or influenced by the omission or

misstatement. An omission or misstatement that is monetarily small in amount could be considered

material as a result of qualitative factors.

We confirm, to the best of our knowledge and belief, as of March 30, 2017, the following epresentations

made to you during your audit:

Financial Statements

• We have fulfilled our responsibilities, as set out in the terms of the audit engagement letter dated October 11, 2016, including our responsibility for the preparation and fair presentation of the financial statements.

• The financial statements referred to above are fairly presented in conformity with U.S. GAAP.

• We acknowledge our responsibility for the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error.

• We acknowledge our responsibility for the design, implementation, and maintenance of internal control to prevent and detect fraud.

• Significant assumptions we used in making accounting estimates, including those measured at fair value, are reasonable.

• Related party relationships and transactions have been appropriately accounted for and disclosed in accordance with the requirements of U.S. GAAP.

• All events subsequent to the date of the financial statements and for which U.S. GAAP requires adjustment or disclosure have been adjusted or disclosed.

• The effects of uncorrected misstatements are immaterial, both individually and in the aggregate, to the financial statements as a whole. There were no uncorrected misstatements.

• The effects of all known actual or possible litigation, claims, and assessments have been accounted for and disclosed in accordance with U.S. GAAP.

• Material concentrations have been appropriately disclosed in accordance with U.S. GAAP.

• Guarantees, whether written or oral, under which the organization is contingently liable, have been properly recorded or disclosed in accordance with U.S. GAAP.

2

Information Provided

• We have provided you with:

o Access to all information, of which we are aware, that is relevant to the preparation and fair presentation of the financial statements, such as records, documentation, and other matters.

o Additional information that you have requested from us for the purpose of the audit.

o Unrestricted access to persons within the entity from whom you determined it necessary to obtain audit evidence.

• All material transactions have been recorded in the accounting records and are reflected in the financial statements.

• We have disclosed to you the results of our assessment of the risk that the financial statements may be materially misstated as a result of fraud.

• We have no knowledge of any fraud or suspected fraud that affects the organization and involves:

o Management,

o Employees who have significant roles in internal control, or

o Others where the fraud could have a material effect on the financial statements.

• We have no knowledge of any allegations of fraud or suspected fraud affecting the organization’s financial statements communicated by employees, former employees, grantors, regulators, or others.

• We have no knowledge of any instances of noncompliance or suspected noncompliance with laws and regulations whose effects should be considered when preparing financial statements.

• We have disclosed to you all known actual or possible litigation, claims, and assessment whose effects should be considered when preparing the financial statements.

• We have disclosed to you the identity of the Organization’s related parties and all the related party relationships and transactions of which we are aware.

• 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 as collateral other than as described in the financial statements.

• 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.

• Quad County Urban League, 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.

_____________________________________________________________

President/CEO

_____________________________________________________________

Treasurer

1685 N. Farnsworth Ave. Aurora, IL 60505 630/851-2203 FAX 630/851-2703 Email: [email protected] Website: http://www.qcul.org Equal Opportunity for all Minorities and Disadvantaged Persons

Contributions are Tax Deductible

Board of Directors

Nina Hunter Nicor Gas Chairperson

Larry London Tyson Foods 1st Vice Chair

Chuck Anderson Retired, Painters District #30 2nd Vice Chair

Dianne Engram Retired, Fermilab Secretary

John Duggan Duggan Law Offices Treasurer

Archie Needam TSTM Advisory Board Representative

Theodia Gillespie President / CEO

Aaron Anderson Painters District #30

Andrea Hayward United Parcel Service

Karl Knecht Navistar

Paul Labonne PNC Bank

Kaleshia Page Comcast Cable

Margaret Redd Lambent Risk Management

Rita Springer Caterpillar

Melinda Tejada Waubonsee Community College

George Williams PMI Energy Solutions, LLC

Employment Agreement

THIS AGREEMENT (“Agreement”) is made and entered into this 23rd day of March 2017 by and between Quad County Urban League (QCUL) and Ann Webb Camp (“Employee”). I. GENERAL The QCUL President & CEO and/or Chief Operating Officer discussed the philosophy and the Employee expressed his/her belief that he/she could embrace such philosophy of the Quad County Urban League organization without reservation. The Employee further has read and understands the Urban League’s mission and vision statements and agrees to support them. II. AREAS OF RESPONSIBILITY Employee shall serve QCUL in the position of Program Manager and shall devote his/her time, attention and energies to that position, including, but not limited to the following duties and responsibilities: III. DUTIES AND RESPONSIBILITIES 1. Further define and implement weekly work assignments and priorities for Workforce

Develop and Education Programs. 2. Planning and decision making, keeping the president and CEO informed of the progress,

problems and needs of the programs. 3. Assist in the development of job opportunities for trainees in conjunction with other staff

members of the Workforce Development and Education team, and, where appropriate, assist trainees in setting career goals.

4. Support the leadership development and counseling goals of the program through appropriate site activities and processes.

5. Produce all donors reports, including state and federal reporting and comprehensive donor listings for the annual report and other publications

6. Assist in media exposure to help market the agency outcomes. 7. Research and write grant applications, attend RFP Q&A sessions, and meet all reporting

deadlines. 8. Other duties as assigned. IV. EFFECTIVE DATES This Agreement is effective Monday, April 3, 2017. Your work hours are Monday thru Friday 8:30 am - 5:00 pm. However, it may be necessary for you to work outside of these hours from time to time as the need arises. Employee may be terminated by QCUL President & CEO, in his/her sole and absolute discretion with or without cause. Employee specifically acknowledges that he/she is an at-will employee and that there have been no promises of continued employment, from QCUL or any

Affiliations

1685 N. Farnsworth Ave. Aurora, IL 60505 630/851-2203 FAX 630/851-2703 Email: [email protected] Website: http://www.qcul.org

Equal Opportunity for all Minorities and Disadvantaged Persons Contributions are Tax Deductible

of its agents or representatives. Furthermore, as with all positions, the Program Manager position is conditioned upon QCUL having funds to maintain the ability to pay. If grants and/or other funding discontinues, the position may also discontinue. V. COMPENSATION The Employee shall receive $55,000 annually payable every two weeks, subject, however to termination before the end of the Effective Period in which event the Program Manager shall be paid only through his/her last date of work. Employee shall receive ten (10) or more working days depending on years of service, eight (8) paid sick days and three (3) paid personal days during each 12 month period of work. No days are rolled over unless approved by the CEO and sick and personal days are not compensated if employee resigns or terminated from his/her current position. After completion of mandatory ninety (90) day probation, unless waived or for continued employment, Employee will be entitled to apply for medical insurance for which Quad County Urban League will contribute 80% for the employee only, and Employee contribution will be 20 percent, Employee must bear the total cost of any family medical plan that might be chosen. Employee must notify the Finance Office to decline health insurance. VI. ADDITIONAL AGREEMENTS QCUL and Employee mutually agree: a. That deductions authorized by law or policy shall be made by QCUL from the pay periods of the salary due the

Employee; b. That notwithstanding any specification or reference herein, this Agreement is subject to and includes all applicable laws of the federal and state governments and all duly adopted policies, rules and regulations of QCUL as are in effect at any time during the term of this Agreement. c. That this Agreement and QCUL’s obligations are conditioned upon the approval by QCUL of all background checks of the Employee. d. That this Agreement and QCUL’s obligations are conditioned upon QCUL actually being and remaining in operation for the term of the Agreement. VII. COMPLETE AGREEMENT This Agreement contains the complete agreement between the parties concerning Employee’s employment at QCUL, hereunder, and supersedes all other agreements (whether oral or written) between the parties with respect to the subject matter hereof. Employee acknowledges and represents that he/she has not relied upon any representation with respect to the subject matter of this Agreement except as set forth herein and that he/she has relied upon his/her own judgment in entering into this Agreement. Employee acknowledges and represents that he/she has not been induced to enter into this Agreement as a result of any representations by QCUL, its agents or representatives, regarding the availability of additional employment opportunities at QCUL.

Affiliations

1685 N. Farnsworth Ave. Aurora, IL 60505 630/851-2203 FAX 630/851-2703 Email: [email protected] Website: http://www.qcul.org

Equal Opportunity for all Minorities and Disadvantaged Persons Contributions are Tax Deductible

VIII. REPRESENTATIONS QCUL President & CEO has relied upon Employee’s representations made in the Employee’s employment application and interview(s) with regard to the Employee’s education and work experience, in offering Employee employment at QCUL. Employee’s representations to QCUL are a material factor in its’ entering into this Agreement. EMPLOYEE _____________________________________ Date:__________________________ (Ann Webb Camp - printed) ________________________________________________________________________ (Ann Webb Camp – Signed) QUAD COUNTY URBAN LEAGUE _____________________________________ Date:_________________________ (Theodia Gillespie, President and CEO, Quad County Urban League)

Affiliations

QQuad County Urban League, Inc.

Youth Equipped to Succeed

Staffing Plan for 2017

Personnel/Employees:

Program Manager:

o This person (TBD)Ann Webb‐Camp will oversee the program and will spend

approximately 30% of time supervising and directing staff in meeting the goals of

the grant. This The annual salary for this position is $5560,,000. salary will be

$25,000.00 for the remaining program year. Approximately $8,913.758, 75 913.75

will be covered for the remainder of the program (from March 6, 2017February 1,

2017April 3, 2017 to – June 30, 2017).

Senior Case Managers/Career Planner:

o Belinda Brooks will move maintain her status as Case Manager/Career Planner. She

will continue to develop, manage and execute against participant’s service plans and

she will to Senior Case Manager/Career Planner, which will manage a reduced

caseload to provide administrative support to other team members to ensure that

the performance of the program operates efficiently. Annual salary for this position

is $43,645. Approximately Salary is $21,613.3521,613.35 will be covered for the

remainder of the program (February 1, 2017 to June 30, 2017). covered for the rest

of the grant period ending June 30, 2017.

Junior Case Managers/Career Planner:

o Stephanie Townsend is a new career planner. She was moved over from another

position/role in the organization on in this position as of January 23, 2017. She will

beis primarily being trained and advised by Belinda Brooks on how to (1) provide

services and support to participants, (2) how to develop, monitor and execute

against with Individual Service Strategy plans and (3) how to personalize

participants’ experiences through all phases of the program. Annual salary for this

position is $39,000. Approximately $19,313.13 will be covered for the remainder of

the program (February 1, 2017 to June 30, 2017). Salary will be $19,313.13.

Job Developer

o A Job Developer (TBDJulia Willis) will be hired moved to meet the career interests of

YES participants and to expand the Urban League’s foot print in preparing and

placing participants in highly workforce demand industries and occupations. This

staff person will develop and maintain partnerships in the public and private sectors

,that will provide career opportunities that are aligned with YES participants’

interests and goals. The This will be a part‐time hourly position ($20/hour, 20 hours

a week). Approximately $8,271.96 will be covered for the remainder of the program

(salary will be $8,271.96 March 1, 2017 to June 30, 2017).

Formatted: Font: Bold

Formatted

Please note that salaries/wages listed above includes FICA 7.65%, Unemployment 7.35% ,and

Worker’s Compensation 3.85%.

QCUL Youth Equipped to Succeed Narrative Report: March 2017

1). Service/activity highlights and unique happenings

Highlights. In the month of March 2017, the QCUL recruited twelve (10) persons and enrolled three (3) new youth. We are currently on track to recruit and certify 7 new registrants for the month of April.

2). Limitations, issues and/or concerns related to service delivery and performance,

including budget, staffing, scheduling, participant attendance, behavior and work

experience.

Service Delivery and performance: In the month of March, QCUL staff focused its efforts on training (IWDS and program eligibility), participant and work site recruitment, participant work experience placement and file management and maintenance. QCUL projected outcomes were met in the month of March for PWE placements (10).

Budget: QCUL submitted, and has been approved for, a budget modification to account for overages in fringe benefits due to higher than anticipated unemployment costs. Currently, we are on track with the budget; however, this month we will monitor the expenditures to ensure there are no overages in certain line items.

Participant attendance, behavior and work experience: QCUL staff continues to monitor the paid work experience plan to ensure it meets its goal of 36 new youth participating in work experiences. QCUL is 72% completed with the paid work experience goal. That plan was shared with the Kane County Youth program manager through the agency corrective action plan.

3). Other/Staffing.

Ann Webb Camp has been hired as Program Manager and approved by the board on March 23, 2017. She is currently going through training on processes and procedures. Julia Willis will stay with the program but will focus on increasing partnership with the business community and obtain better placements in participants’ career interests.

4) Participant Files:

There are two files outstanding; however, the Files has been recreated, with the exception of Client's

Social Security Card and/or Identification card. As stated in previous documents one client has moved to

Ohio, and has misplaced documents in the move. CM asked client to order a new SS. Client shared he

has ordered a new SSN but it still have not come in.

Once again, QCUL staff is fully confident that the files were part of the files taken to OCR in the summer

and fall of 2016, respectively. Full accountability should not be placed on QCUL but if these files are not

created by May 2017, we will reimburse OCR for these expenditures, of course, reluctantly.

to

Other:

4. Explanation of Change and Justification:

FOR PROVIDER: FOR OCR DIRECTOR:

Approved by: Approved by:

Date: Date:

3. Total Amount of the Transfer:

2. Budget Line Item(s) Transferring Funds TO: To Business Developer

Transfer approved costs to new line item

Increase total amount of the sub‐award

1. Budget Line Item(s) Transferring Funds FROM: From Case Manager

(any request greater than 10% of the original sub‐award or $5000 must have WDB approval)

Extension of sub‐award or contract end date from

Job Title Position Change

Contract Modification

If requesting a transfer of funds, complete #1‐3 in addition to #4. If modification is not fiscal related, skip to #4.

Type of Modification:

Kane County Office of Community Reinvestment

Workforce Development Division

Name of Sub‐Recipient:

Sub‐Award/Contract #:

Quad County Urban League

QCUL PY 2016 ‐ ISY‐OSY

Modification:

Date:

Job Title Position

3/31/2017

The Business Develop will meet the career interest of YES participants and to expand the Urban League's foot print in highly workforce

occupations. Staff person will develop and maintain partnerships in the public and private sectors that will provide career opportunities that are

aligned with Yes participant's interests and goals.

QCUL PWE Plan 12/26/2016 Payroll $$$

1/8/2017

PY16 Status Youth Name Case Manager In/Out Career Pathway Worksite (PWE)‐Currently or

Expectation

Date of PWE Begin or

Expected Date

2017 Projected

PWE Hours

Projected

Hours/Week

Rate per hour Estmated Cost

per PWE

12/19/2016 Payroll $$$

1/1/2017

INQ Barrera,Eliseo Belinda Brooks I/S Nursing/Medical Assistance Potential : Tillers Symphony 4/17/2017 125 20 10.00 $1,250.00 0.00 $0.00

Potential Active Inpr Darden, Dar‐Keya Belinda Brooks I/S Cosmetology TBD 4/17/2016 125 25 $10.00 $1,250.00 0.00 $0.00

Completed Hayden, Toina Belinda Brooks I/S Teacher/Nurse Gayles TLC Daycare Ended 50 25 $10.00 $500.00 0.00 $0.00

Active Valentine, Christopher Julia Willis I/S Small Business Owner 7‐11 Convenient Store 3/29/2017 125 20 $10.00 $1,250.00 0.00 $0.00

Active Guerro, Melissa Stephanie Townsend I/S Cosmetology Diva Hair Salon 3/17/2017 125 15 $9.50 $1,187.50 0.00 $0.00

2.00 New PWE Participants Career Planner I/S Career Pathway PWE April 250 25 $9.50 $2,375.00 0.00 $0.00

2.00 New PWE Participants Career Planner I/S Career Pathway PWE May 250 30 $9.50 $2,375.00 0.00 $0.00

1.00 New PWE Participants Career Planner I/S Career Pathway PWE June 125 25 $9.50 $1,187.50 0.00 $0.00

2 Total ‐ In School 1175.00 185.00 $11,375.00 0.00 $0.00

Active Kane, Kyle Belinda Brooks O/S Construction/Hands‐on Restore Habitat 1/13/2017 192 27.5 9.00 $1,728.00 0.00 $0.00

Active Campbell, Darmicka Julia Willis O/S Business Hessed House 11/8/2016 41 25.0 10.00 $410.00 0.00 $0.00

Active Ewing, Demetrius Julia Willis O/S orts Management/Marketing Busin Waubonsee CC 3/7/2017 150 25 $10.00 $1,500.00 0.00 $0.00

Active Ewing, Jimmy Belinda Brooks O/S Business Sav‐a‐lot 3/29/2017 150 25 $9.50 $1,425.00 0.00 $0.00

Active Gordon, Elexus Belinda Brooks O/S armacy Tech/Teacher/Sportsbar Ma Little Explorers 4/10/107 150 30 $10.00 $1,500.00 0.00 $0.00

Active McKinney, Dnesha Julia Willis O/S Education/Child Care Little Explorers 3/13/2017 150 25 $10.00 $1,500.00 0.00 $0.00

Active Meeks, Lameka Julia Willis O/S Business/Entreprenur QCUL 12/16/2016 217 40 $10.00 $2,170.00 40.00 $400.00

Active Townsend, Steven Stephanie Townsend O/S Automotive Industry Automotive/Father Passed on hold 3/27/2017 150 25 $10.00 $1,500.00 0.00 $0.00

Active Underwood, Chrishuana Julia Willis O/S Social Work/Cust. Service Hessed House 2/22/2017 150 25 $10.00 $1,500.00 0.00 $0.00

Potential Active Abdulkadhim, Hussein Belinda Brooks O/S Automotive design /Mechanical En Automotive 4/17/2017 150 20 $9.00 $1,350.00 0.00 $0.00

Potential Active Chatmon, Javontay Belinda Brooks O/S Computer Software Computer Tech Co. 4/17/2017 125 25 $9.00 $1,125.00 0.00 $0.00

Active Parker, Tseandra Belinda Brooks O/S Nursing/Business Waubonsee CC 4/3/2017 150 20 $10.00 $1,500.00 0.00 $0.00

4.00 New PWE Participants Career Planner O/S Career Pathway PWE April 600 25 $9.50 $5,700.00 0.00 $0.00

4.00 New PWE Participants Career Planner O/S Career Pathway PWE May 600 25 $9.50 $5,700.00 0.00 $0.00

2.00 New PWE Participants Career Planner O/S Career Pathway PWE June 300 25 $9.50 $2,850.00 0.00 $0.00

ZNot Active Carwell, Michael Stephanie Townsend O/S Not Responding $0.00 0.00 $0.00

ZNot Active Griffin, Aaliyah Belinda Brooks O/S GED/Workskills/Nurse/Teacher Not Responding $0.00 0.00 $0.00

ZNot Active Ruiz, Nitze Belinda Brooks O/S Medical Field Not Responding $0.00 0.00 $0.00

ZNot Active Young, Deja Stephanie Townsend O/S Customer Service Not responding $0.00 0.00 $0.00

.

8 Total O/S 3275.00 387.50 31458.00 40.00 $400.00

TOTALs Totals 4450.00 572.50 42833.00 40.00 $400.00

Taxes 11.50% 4925.80 46.00

QCUL PWE Plan

Youth Name

Barrera,Eliseo

Darden, Dar‐Keya

Hayden, Toina

Valentine, Christopher

Guerro, Melissa

New PWE Participants



Total ‐ In School

Kane, Kyle

Campbell, Darmicka

Ewing, Demetrius

Ewing, Jimmy

Gordon, Elexus

McKinney, Dnesha

Meeks, Lameka

Townsend, Steven

Underwood, Chrishuana

Abdulkadhim, Hussein

Chatmon, Javontay

Parker, Tseandra




Carwell, Michael

Griffin, Aaliyah

Ruiz, Nitze

Young, Deja

.

Total O/S

Remaining

Hours 1/9/2017 Payroll $$$

Remaining


Remaining


Remaining


1/22/2017 2/5/2017 2/19/2017 3/5/2017

Remaining

Hours

1/2/2017 Payroll $$$ Remaining

Hours


Hours


Hours

2/13/2017 Payroll $$$

1/15/2017 1/29/2017 2/12/2017 2/26/2017

125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00

125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00

50.00 0.00 $0.00 50.00 50.00 $500.00 0.00 0.00 $0.00 0.00 0.00 $0.00

125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00

125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00

250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00

250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00

125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00

425.00 0.00 $0.00 425.00 50.00 $500.00 375.00 0.00 $0.00 375.00 0.00 $0.00

192.00 23.00 $207.00 169.00 55.00 $495.00 114.00 55.00 $495.00 59.00 59.00 $531.00

41.00 20.00 $200.00 21.00 21.00 $210.00 0.00 0.00 $0.00 0.00 0.00 $0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00

177.00 40.00 $400.00 137.00 80.00 $800.00 57.00 40.00 $400.00 17.00 17.00 $170.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 46.00 $460.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00

125.00 0.00 $0.00 200.00 0.00 $0.00 200.00 0.00 $0.00 200.00 0.00 $0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00

600.00 0.00 $0.00 600.00 0.00 $0.00 600.00 0.00 $0.00 600.00 0.00 $0.00

600.00 0.00 $0.00 600.00 0.00 $0.00 600.00 0.00 $0.00 600.00 0.00 $0.00

300.00 0.00 $0.00 300.00 0.00 $0.00 300.00 0.00 $0.00 300.00 0.00 $0.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00

3235.00 83.00 $807.00 3227.00 156.00 $1,505.00 3071.00 95.00 895.00 2976.00 122.00 $1,161.00

3660.00 83.00 $807.00 3652.00 206.00 $2,005.00 3446.00 95.00 895.00 3351.00 122.00 $1,161.00

92.81 230.58 102.93 133.52

QCUL PWE Plan

Youth Name

Barrera,Eliseo

Darden, Dar‐Keya

Hayden, Toina


Guerro, Melissa




Total ‐ In School

Kane, Kyle

Campbell, Darmicka

Ewing, Demetrius

Ewing, Jimmy

Gordon, Elexus

McKinney, Dnesha

Meeks, Lameka

Townsend, Steven



Chatmon, Javontay

Parker, Tseandra




Carwell, Michael

Griffin, Aaliyah

Ruiz, Nitze

Young, Deja

.

Total O/S

Remaining


Remaining


Remaining


Remaining


Remaining


Remaining

Hours 5/15/2017

3/19/2017 4/2/2017 4/16/2017 4/30/2017 5/14/2017 5/28/2017

Remaining

Hours


Hours


Hours


Hours


Hours


Hours

5/8/2017

3/12/2017 3/26/2017 4/9/2017 4/23/2017 5/7/2017 5/21/2017

125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 20 $200.00 105.00 20 $200.00 85.00 20

125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 25 $250.00 100.00 25 $250.00 75.00 25

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00

125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 40.00 $400.00 85.00 40.00 $400.00 45.00 40.00 $400.00 5.00 5.00

125.00 15.00 $142.50 110.00 30.00 $285.00 80.00 30.00 $285.00 50.00 30.00 $285.00 20.00 15.00 $142.50 5.00 0.00

250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00

250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00

125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00

375.00 15.00 $142.50 360.00 30.00 $285.00 330.00 70.00 $685.00 260.00 95.00 $935.00 165.00 80.00 $792.50 85.00 30.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00

150.00 25.00 $250.00 125.00 50.00 $500.00 75.00 50.00 $500.00 25.00 25.00 $250.00 0.00 0.00 $0.00 0.00 0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 50.00 $475.00 100.00 50.00 $475.00 50.00 50.00 $475.00 0.00 0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 60.00 $600.00 90.00 60.00 $600.00 30.00 30.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 25.00 $250.00 125.00 50.00 $500.00 75.00 50.00 $500.00 25.00 25.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 50.00 $500.00 100.00 50.00 $500.00 50.00 50.00 $500.00 0.00 0.00

104.00 30.50 $305.00 73.50 50.00 $500.00 23.50 23.50 $235.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 20 $180.00 130.00 40 $360.00 90.00 40

200.00 0.00 $0.00 200.00 0.00 $0.00 200.00 0.00 $0.00 200.00 25 $225.00 175.00 50 $450.00 125.00 50

150.00 0.00 $0.00 150.00 0.00 $0.00 150.00 10.00 $100.00 140.00 40.00 $400.00 100.00 40.00 $400.00 60.00 40.00

600.00 0.00 $0.00 600.00 0.00 $0.00 600.00 200.00 $1,900.00 400.00 200.00 $1,900.00 200.00 200.00 $1,900.00 0.00

600.00 0.00 $0.00 600.00 0.00 $0.00 600.00 0.00 $0.00 600.00 0.00 $0.00 600.00 200.00 $1,900.00 400.00 200.00

300.00 0.00 $0.00 300.00 0.00 $0.00 300.00 0.00 $0.00 300.00 0.00 $0.00 300.00 0.00 $0.00 300.00 0.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00

0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00

2854.00 55.50 $555.00 2798.50 100.00 $1,000.00 2698.50 408.50 $3,960.00 2290.00 520.00 $5,030.00 1770.00 740.00 $7,085.00 1030.00 385.00

3229.00 70.50 $697.50 3158.50 130.00 $1,285.00 3028.50 478.50 $4,645.00 2550.00 615.00 $5,965.00 1935.00 820.00 $7,877.50 1115.00 415.00

80.21 147.78 534.18 685.98 905.91

QCUL PWE Plan

Youth Name

Barrera,Eliseo

Darden, Dar‐Keya

Hayden, Toina


Guerro, Melissa




Total ‐ In School

Kane, Kyle

Campbell, Darmicka

Ewing, Demetrius

Ewing, Jimmy

Gordon, Elexus

McKinney, Dnesha

Meeks, Lameka

Townsend, Steven



Chatmon, Javontay

Parker, Tseandra




Carwell, Michael

Griffin, Aaliyah

Ruiz, Nitze

Young, Deja

.

Total O/S

Payroll $$$

Remaining


Remaining


Remaining


Remaining


Remaining

Hours

6/11/2017 6/25/2017 7/9/2017 7/23/2017

Payroll $$$ Remaining

Hours


Hours


Hours


Hours


Hours

6/4/2017 6/18/2017 7/2/2017 7/16/2017

$200.00 65.00 40 $400.00 25.00 25 $250.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$250.00 50.00 40 $400.00 10.00 10 $100.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$50.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 5.00 0.00 $0.00 5.00 0.00 $0.00 5.00 0.00 $0.00 5.00 0.00 $0.00 5.00

$0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00

$0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00 0.00 $0.00 250.00

$0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00 0.00 $0.00 125.00

$300.00 55.00 40.00 $400.00 15.00 10.00 $100.00 5.00 0.00 $0.00 5.00 0.00 $0.00 5.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$300.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$250.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$360.00 50.00 40.00 $360.00 10.00 10.00 $90.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$450.00 75.00 50.00 $450.00 25.00 25.00 $225.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$400.00 20.00 20.00 $200.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$1,900.00 200.00 200.00 $1,900.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 300.00 100.00 $950.00 200.00 100.00 $950.00 100.00 0.00 $0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$3,660.00 645.00 410.00 $3,860.00 235.00 135.00 $1,265.00 100.00 0.00 $0.00 0.00 0.00 $0.00 0.00

$3,960.00 700.00 450.00 $4,260.00 250.00 145.00 $1,365.00 105.00 0.00 $0.00 5.00 0.00 $0.00 5.00

455.40 489.90 156.98 0.00 0.00



February 15, 2017 Theodia Gillespie, Executive Director Quad County Urban League 1685 No. Farnsworth Aurora, Il 60505

Dear Ms. Gillespie,

Kane County recently performed an annual monitoring of Quad County’s WIOA client files to assess regulatory compliance and in addition, reviewed your programmatic and fiscal contract progress through January 2017. You will find below several areas of concern that could potentially impact Quad County Urban League’s outcomes for PY16. It is our suggestion that an internal action plan be developed, addressing these items, in order to ensure a successful remainder of the program year. Attached you will find the file monitoring results. We would like to call your attention to the first two (2) items which will require immediate attention and action by Quad County as they could result in potential disallowed costs for the workforce area. The missing files were brought to your attention in November and their location remained outstanding during the review in January. Given the volume of file concerns, we ask that these be remedied timely, and therefore have defined the deadline as March 1st. While we appreciate your continued updates regarding recent staffing changes under your WIOA contract along with your short-term plans for replacements, our concern remains with impact to program delivery, which is reflected in your January progress report. Paid work experience enrollments, for example, were not achieved for January and as a result spending is below projections for these activities. We suggest reviewing your PWE plan to avoid underperforming and underspending during the remaining months of the contract. Please provide the monitoring corrections and documentation as noted on the attached results by Wednesday, March 1st. Thank you, in advance, for responding to this request. We will be meeting with the Youth Committee of our local Workforce Development Board at the end of the month, and we will be providing sub-contractor status reports at this time. Please don’t hesitate to contact me if you have any questions or would like to discuss the details of this report. Thank you, Suzanne Markin Youth Program Manager [email protected] Phone: (630) 966-1435 ext. 40076


mailto:[email protected]



FILE MONITORING RESULTS

Potential Disallowed Cost #1 – There were two youth files unaccounted for from Quad County Urban League. The two missing files are Jerrod Lewis, a PY15 exited file, and Trey Warren, a PY16 exited file. Both customers were enrolled and participant in a paid work experience. Without file documentation, disallowed costs and findings for the workforce area could occur.

Necessary Action – Quad County Urban League must locate the two missing files to avoid disallowed costs.

Potential Disallowed Cost #2 – There were multiple issues with the file for DeShana Berry-Jones, and the correction of the errors could affect her eligibility for youth services:

1. The career planner from QCUL entered client’s income on the Income Statement in IWDS as $0.00 even though the youth is employed. Additionally, the youth is living with family members who are employed, and their income should have also been used to determine if the youth’s family income is less than 70% of the LLIS.

2. According to the transcripts from East Aurora High School, DeShana is a drop-out, but in IWDS drop-out was entered as No. The career planner from QCUL should have entered DeShana as a drop-out which is an automatic qualifier for WIOA out-of-school youth.

3. The documentation used to verify income is a paystub but there are no copies of paystubs in the file. 4. There is a copy of DeShana’s GED in the file that was attained during program participation but the

credential was not entered in IWDS. 5. There is a Workforce Professional Statement in the file to document Youth Needing Additional

Assistance but the section on the form for justification was not completed.

Necessary Action – QCUL’s Program Manager and Career Planner should schedule a meeting with Steve Placek from Kane County Workforce Development Division to assist correcting the issues from DeShana’s file.

Area of Concern #1- No Narratives were entered in the Assessment Summary Screen in IWDS for Ismael Ramos, Toiana Hayden, and Christopher Valentine.

Correction Recommendation #1- All Narratives must be completed in the Assessment Summary either at time of intake or shortly after enrollment, and missing narratives for above identified youth will need to be added.

Area of Concern #2- The required applicant statement for all out-of-school youth to verify that youth is not attending any school at time of application is missing for Darmicka Campbell.

Correction Recommendation #2 - Darmicka Campbell will have to sign an applicant statement verifying that she was not attending any school at time of application.

Area of Concern #3- Marissa Freeman had verification in the file that she committed a felony and misdemeanor and but in the Youth Barrier Screen in IWDS ‘Subject to Juvenile or Adult Justice System’ was entered as NO. Michael Carwell’s application stated that he is on probation but no barrier was selected in IWDS.




Correction Recommendation #3- Quad County Urban League’s youth career planners should be entering all barriers in IWDS that they have the documentation for. Case notes must be entered for the above identified youth, documenting the barriers that QCUL has documentation for but failed to capture at intake.

Area of Concern #4- The test dates for reading and math on the TABE test answer sheets did not match the test date in IWDS for Essenze Moore. ‘Youth Requiring Additional Assistance’ was selected in IWDS for Essenze Moore and the career planner selected ‘test results’ as the documentation source for verification, but that is not an acceptable documentation source for our LWA. The only acceptable documentation source to verify youth needing additional assistance is the Workforce Professional Statement which was not in the file.

Correction Recommendation #4- The test dates on the test answer sheets for Essenze Moore must be changed to match the test dates entered in IWDS. A Workforce Professional Statement must be completed by the career planner from Quad County Urban League and included in the paper file.

Area of Concern #5- Ismael Ramos was entered in IWDS as having a learning disability but there is no documentation in the file to verify this barrier.

Correction Recommendation #5- Since the Learning Disability was not used to determine WIOA youth eligibility, the disability can either be verified by an applicant statement or the disability in IWDS can be changed to NO in the Private Information Screen.

Area of Concern #6- Case notes for Sara Ratz show that there has not been any two-way communication between the customer and Quad County Urban league for more than 90 days.

Correction Recommendation #6- According to the Department of Labor, if there is not two-way communication between the customer and their career planner then the customer must be exited from all WIOA services. Sara Ratz must be re-engaged in an active WIOA youth service or she must be exited from WIOA services.

Area of Concern #7- The application date in IWDS did not match the date the youth signed the applications for Darmicka Campbell, Michael Carwell, Christopher Valentine, and Sara Ratz.

Correction Recommendation #7- The application date in IWDS should match the date that the youth signed the application. Change the signature date for the youth on the applications to match the Application Date in IWDS.

Area of Concern #8- The eligibility date on the application did not match the eligibility date entered in IWDS for Darmicka Campbell, DeShana Berry-Jones, and Ismael Ramos.

Correction Recommendation #8- Change the eligibility dates on the applications to match the dates in IWDS. Management Recommendation #1- Create and implement internal procedures for maintaining checklist of files, identifying a checkout system for file location to ensure files are accounted for at all times. Please provide a response after each required necessary action or correction/management recommendations, and provide IWDS screenshots and/or copies of documentation to support your responses. All corrections must be submitted to Steve Placek by March 1st, 2017.


Action Item File Monitoring ConcernClient Last

Name

Client First

Name

Status Complete

or IncompleteQCUL Concerns Per Meeting with Steve 2/28/17

Potential

Disallowed

Cost #1

File Missing Lewis Jerrod Complete QCUL staff is fully confident that the file was

part of the files taken to OCR in the Summer of

2016. Full accountability should not be placed

on QCUL. In addition, the file transfer form

and associated process was not used during

the hand‐off of .

Potential

Disallowed

Cost #1

File Missing Warren Trey Complete QCUL staff is fully confident that the file was part of the files handed to Youth Program Manager in October 2016 before the training meeting held at that time. Full accountability should not be placed on QCUL. In addition, the file transfer form and associated process was not in place at time of file transfers.

Potential

Disallowed

Cost #2

Overall issue Berry‐Jones DeShana Complete Need Drop‐out Status Changed in IWDS to YES,

this gives client immediate Eligibility, which will

eliminate findings 2.1, and 3.1

Once change has been made to

Drop Out status all other items

will be voided due to client's

eligibility being based on drop

out status.

Potential

Disallowed

Cost #2.1A

Income Statement in IWDS

0.00 but Youth is showing

employed

Berry‐Jones DeShana Complete Verified by Steve

File has been recreated, with the exception of

Client's Social Security Card and birth certificate.

Client has moved to Ohio and have misplaced

documents in the move. CM asked client to order a

new SS.

File has been recreated, with the exception of

client's ID and SSN. Client has moved out of the

area, this discovery was made when CM went to

client's home on 1/25/17. Also CM has not been able

to get in contact with client. CM was able to reach

Client's mother who states she has been passing

along the messages per conversation to client but is

not willing to provide client's current phone number.

CM has been following up every other day.

Appointment with Steve is scheduled for 2/28/17.

See Per "Steve Meeting Column 2/28/17" for results.

QCUL Response‐Comments

At the time of application client was NOT employed.

Client completed an applicant statement that states

this at time of application. However CM has

clarification to leave income calculation blank if not

reporting income. CM had put $0.00 in the income

calculation chart.


Name

Client First

Name

Status Complete

or IncompleteQCUL Concerns Per Meeting with Steve 2/28/17QCUL Response‐Comments

Potential

Disallowed

Cost #2.1B

Family Income Reported Berry‐Jones DeShana Complete CM did not report income nor did client for the

family. However CM has clarification to leave

income calculation blank if not reporting

income. CM had put $0.00 in the income

calculation chart.F7

Since client's High School

Dropout status will change to

YES it should eliminate the

effect it will have on eligibility.

Therefore no changes will be

made to income status, other

than app statement stating

employment stopped on

4/21/2016.

Potential

Disallowed

Cost #2.2

Transcript EA ‐notes Drop‐

out

Berry‐Jones DeShana Complete Steve will send a request to the

State to change High School

dropout status to YES.

Transcript shows dropout date.

Steve received a copy of Client's

transcript and application

statement denoting dropout of

high school.

Potential

Disallowed

Cost #2.3

Verify Income ‐NO Paystub

in file

Berry‐Jones DeShana Complete Steve confirmed paystub was in

file during monitoring.

Potential

Disallowed

Cost #2.4

GED Credential Entered in

IWDS

Berry‐Jones DeShana Complete OCR missed GED credential in

IWDS and confirmed credential

was entered .

Potential

Disallowed

Cost #2.5

WPS‐section not marked Berry‐Jones DeShana Complete OCR verified that justification

was completed on WPS

Since client's High School Dropout status will change

to YES it should eliminate the effect it will have on

current eligibility. However, Client did not state

family had income on her application. Hence the

client checked Yes for income for herself in the

family characteristics which was in error since client

was unemployed at the time of application,

Therefore if needed QCUL will request income to be

changed to NO,

ask Steve to send a request to State to change Drop

out status to YES.

CM updated WPS Justification section.

GED credential was entered in IWDS on the date

client came in to provided transcripts of GED test

and paperwork for incentive in file

OCR missed paystub was currently in file it was the

last document in section 2 behind the application.

CM received client's last paystub from Best Buy

during application process which was dated 4/17/16 ‐

4/30/16. Although client was unemployed as of

4/21/2016 which was the time of application. The

stub was submitted for the last income she had

received.


Name

Client First

Name

Status Complete


Necessary

Action

Schedule Meeting with

Steve

Program

Manager

Career Planners Complete See above outcomes listed in

this column

Area of

Concern #1

No Narratives Ramos Ismael Complete QCUL is and has been concerned about a

potential flaw in IWDS that causes data to not

saved or be lost after screens are closed.

Area of

Concern #1

No Narratives Hayden Toiana Complete See above same comment,

Area of

Concern #1

No Narratives Valentine Christopher Complete See above same comment,

Area of

Concern #2

Missing applicant

statement for all out‐of‐

school youth

Campbell Darmicka Complete OCR missed application statement in file. OCR confirmed missed

application statement during

monitoring.

Area of

Concern #3‐

missing ‘Subject to Juvenile

or Adult Justice System’ =

Yes

Freemen Marissa Complete Request to Steve to change Subject to Juvenile or

Adult Justice System to YES

Applicant statement was included in file per

verification from QCUL'S program manager the file

would not have been approved if it was not in the

file. QCUL'S program manager marked that applicant

statement was included in the file per her

verification.

See Above same comment,

See Above comment,

QCUL's post certification process includes recording

the ISS into IWDS, starting with the client's narratives

which are taken from the Assessment section of the

ISS. The next section from ISS to input is the Barrier

section, followed by the program activities then Case

Note observation. Hence the Case Note

Observation is used for the first enrolled service

which is the ISS and is placed in a case note (this is

the very first case note of a client). If you look in

IWDS the first case note stems from the enrolled

service which follows the input of Narratives.

Meeting Complete 2/28/2017


Name

Client First

Name

Status Complete


Area of

Concern #3‐

on probation but no barrier

was selected in IWDS

Carwell Michael Complete

Correction

Recommenda

tion #3‐

career planners should be

entering all barriers in

IWDS

Program

Manager

Career Planners Complete

Correction

Recommenda

tion #3‐

Case notes identified

youth, documenting the

barriers that QCUL has

documentation for but

failed to capture at intake.

Program

Manager

Career Planners Complete QCUL's recruiting/intake process is very

thorough and cannot circumvent a client not

disclosing information at time of intake.

Area of

Concern #4

TABE test answer sheets

did not match the test date

in IWDS

Moore Essenze Complete

CM has been unable to contact client and client's

grandmother who advocates for client. CM search

for online court records and it showed truancy from

2005. Case information has been entered in file. It is

still unclear if client was on probation.

Will make a note in QCUL Application process

The correct test date is 5/25/2016. Case note has

been made.

From the recruiting phase to the intake phase clients

are assessed recording barriers and challenges that

has kept them from being successful. The

recruiting/interest form has a checkbox of barriers

for clients to check. The recruiting/interest process

includes a CM reviewing the interest form with client

one on one to determine eligibility and to review

client's input on form. Once client moves to intake

phase the client is given a thorough

assessment/intake of client which includes a survey

that asks detailed facts about the client. Therefore a

client has been through three detailed steps and will

still choose not to disclose all information/barriers at

intake time. CM tends to find out information weeks

or months later when client decides to disclosed.


Name

Client First

Name

Status Complete


Area of

Concern #4

‘Youth Requiring Additional

Assistance’ was selected,

selected ‘test results’ as

the documentation source

for verification

Moore Essenze Complete

Area of

Concern #5

learning disability but there

is no documentation

Ramos Ismael Complete

Correction

Recommenda

tion #5‐

Ramos Ismael Complete

Area of

Concern #6‐

has not been any two‐way

communication for more

than 90 days.

Ratz Sara Complete

Correction

Recommenda

tion #6‐

must be re‐engaged in an

active WIOA youth service

or she must be exited from

WIOA services

Ratz Sara Complete

Area of

Concern #7

app date in IWDS did not

match the date the youth

signed the app

Campbell Darmicka Complete

Area of

Concern #7



signed the app

Ratz Sara Complete

Area of

Concern #7



signed the app

Carwell Michael Complete

Client has been exited

Date changed on application



Client has been exited

A modification request was sent to the OCR to

change Youth needing Additional Assistance to NO

on the Youth Barriers screen in IWDS.

There was a yellow folder with client's IEP which

defines his disability. OCR missed the yellow folder

as it was marked confidential which is a requirement

and procedure for confidential information.

Since the Learning Disability was not used to

determine WIOA youth eligibility, the disability can

either be verified by an applicant statement or the

disability in IWDS can be changed to NO in the

Private Information Screen.


Name

Client First

Name

Status Complete


Area of

Concern #7



signed the app

Valentine Christopher Complete

Area of

Concern #8‐

The eligibility date on the

application did not match

the eligibility date entered

in IWDS

Campbell Darmicka Complete

Area of

Concern #8‐




in IWDS

Berry‐Jones DeShana Complete

Area of

Concern #8‐




in IWDS

Ramos Ismael Complete Changed date on application to align with IWDS




Report Submission Date: 3/31/2017

Provider: Quad County Urban League Plan YTD % of Goal April May June Total % of Goal

Beginning Registrants (Carry-In) 42 42 100% 42 42 42 42 100%

New Registrants 50 34 68% 7 6 3 50 100%

Total Served 92 76 83% 49 48 45 92 100%

Academic Remediation 24 28 117% 1 1 2 32 133%

High School/GED Attainment 10 2 20% 2 2 4 10 100%

Received vocational training (carry-in + new) - - - - - - 0 -

Occupational Credential earned 0 1 - - - - 0 -

Work Based Learning 44 28 64% 4 10 2 44 100%

Paid Work Experience (new PY'16 enrollments) 36 26 72% 4 5 2 37 103%

Unpaid Work Experience 1 1 100% 1 100%

Intern/Externship 2 0 0% 1 1 50%

Job Shadowing 5 1 20% 0 4 5 100%

Pre-Apprenticeship - - - - - - 0 0%

On-the-Job Training - - - - - - 0 -

Entered unsubsidized employment (not yet exited) 20 20 100% 1 1 1 23 115%

TOTAL EXITS 67 31 46% 12 14 10 67 100%

Exit to Post Secondary Education 10 2 20% 2 3 3 10 100%

Exit with credential (HS Diploma/GED, industry certificate) 12 0 0% 3 4 5 12 100%

Exit to unsubsidized employment 20 10 50% 2 4 4 20 100%

Exit with measurable skills gain 30 21 70% 2 3 4 30 100%

Exited without completing services - 2 - 2 -

Outcomes Achieved During Follow-Up Services YTD

Performance Measures YTD 2

Credential Attained (Occ, HSD, GED) 2

Skills Gain 4 Participants Referred to Other Youth Provider for Services 0

Entered Employment 9

Post Secondary Education 0

Retained Employment 26

Employment Related to Training 16

Participant Update Including info regarding co-enrollment/referred participants, outcome achievements, etc.

Monthly Highlights What stood out- success stories, new employer relationship formed, connection with local resource forged, etc.

not enrolled with you, but referred elsewhere

Participants Co-Enrolled with Other Youth Provider

Co-Enrolled Youth/Youth Referred for Services

Report Period: March

Academic/Pre-Vocational

enrolled with you, and also enrolled with another provider for services

QCUL enrolled three(3) new clients and 10 new PWEs in March 2017.

New partnership. Formed a new partnrship with Diva's Hair Salon, 7-11 convenient store and Dolan and Murphy Real Estate.

PY16 Contract Conditions Monthly Updates Quad County Urban League

(must be satisfied during/within 1/1/17 – 6/30/17 contract period)

Reporting Month: March 2017

Submission Date: 4/4/17

Financial Updates:

1. Provide staff allocation plan with cost claim submissions.

x Provided ☐ If not provided, see narrative below

Sent to Johanna Rodriguez, Maria Gonzalez and Suzanne Markin on 3/6/17 and 3/20/17

2. Provide bank statement reconciliation on a monthly basis.

☐ Provided x If not provided, see narrative below

Reconciliation will be sent by 4/10/17

3. If organizational budget was modified, submit revision within 30 days of board approval.

☐ Provided ☐ Not Provided x Not Applicable

4. Submit quarterly “Profit & Loss Budget vs. Actual” statements (incorporating any budget revisions) which will include fundraising efforts realized.

☐ Provided ☐ Not Provided x Not Applicable, monthly report will be sent on 4/10/17

5. Final audit (for the period of 7/1/2015 through 6/30/2016) be submitted to Kane County by 3/31/2017.

x Completed ☐ Not Completed x Audit was completed 3/27/17 and submitted on 3/29/17 to Maria Gonzalez.

QCUL Audit is completed

6. Work towards a monthly cost claim cycle (like all other service providers) as opposed to the current two-week reimbursement schedule. Detail efforts to become more financially independent below.

Indicate progress towards completing this objective:

QCUL is working toward a monthly cost claim cycle and has taken the following actions: (1) the board of directors has begun a comprehensive review of the agency in order to stabilize the agency's finances and operations, (2) the board is currently reviewing industry best practices and are making incremental and strategic recommendations to improve fiscal stability, management of the operations and delivery of services and (3) QCUL is currently planning new fundraising and development initiatives to garner new support that will provide more operational/unrestricted dollars that will result in more reserves and cash flow.

Report Submissions:

7. Submit monthly progress reports for Program and Expenditures a. Status of program recruitments and enrollments with an indication of achievement against the

negotiated goals. x Provided ☐ Not Provided

Status update below (i.e. on track, behind):

QCUL is at 72% of PWE goal. QCUL is at %68 of its PY16 enrollment goal, with 34 new registrants. In the month of March 2017, the QCUL recruited five (10) youth and enrolled three (3) new clients. In the remaining months, QCUL will enroll approximately 7 new youth for April, 6 for May and 3 for June.

See attached recruitment and enrollment report.

b. Status of Financial Benchmarks against monthly projections with status indication. x Provided ☐ Not Provided

Status update below (i.e. spending as projected, underspending, modification needed):

The month of February spending was under by $10,704.76, with the largest variances in salaries, office expenses, staff work based learning, indirect costs and participant work experience wages. Most variances were impacted by a reduction of project staff. However staffing will increase in March and program activity will significantly ramp up. See attached budget comparison.

Continuous Improvement:

8. Paid Work Experience:

a. Indicate recruitment efforts (outside of the retail industry) for work experiences:

QCUL staff reached out to several employers during the month of March, resulting in three new signed agreements. The QCUL staff has developed a PWE plan to include worksite recruitment and placement of new PY16 participants. To date, 26, PY16 registrants have participated in a new paid work experience.

b. Describe how employer feedback has informed QCUL’s ability to continuously improve opportunities for participants’ growth within sector:

QCUL is in the process of collecting evaluation reports from worksite supervisors. In the meantime, QCUL staff continues to record supervisor feedback in IWDS as case notes when applicable.

9. Monitoring of budget expenditures with timely submission of necessary modification documents when line items are within 5% of exhaustion.

☐ Completed, modification submitted x Modification not needed at this time

10. Indicate outreach and recruitment efforts to Aurora’s Spanish- speaking population.

QCUL continues to reach out to community and faith based organizations, as well as local school personnel, to recruit Aurora’s Spanish speaking population. In the month of March, the QCUL enrolled one (2) Hispanic clients, one male and one female.

QCUL Review and Submission Sign-Off

Report Preparer: Belinda Brooks Quad County Urban League CEO: Theodia Gillespie

Signature

Signature

Date 4/4/17 Date 4/4/17

Annual Fiscal Progress Meeting:

Participation (by agency CEO and CFO) in early April 2017 meeting with OCR finance to review the audit and financial status.

Attendance Record

Quad County Urban League Participants Kane County OCR Participants

Name Date Name Date

OCR Notes

Quad County Urban League PY16 Budget Comparison

March 2017 Report

Contract Amount Dec Dec Actual Jan Jan Actual Feb Feb Actual March March Actual Total Projection Total Actual Total Remaining

Salaries / Wages 100,429.96$ 8,726.97$ 7,927.55$ 8,726.97$ 8,340.90$ 8,726.97$ 6,987.25$ 8,726.97$ 7,414.88$ 104,723.61$ 63,247.49$ 37,182.47$

Payroll Taxes (FICA, FUTA, SUTA) 15,708.54$ 1,309.05$ 606.46$ 1,309.05$ 910.79$ 1,309.05$ 1,048.11$ 1,309.05$ 1,112.22$ 15,708.54$ 5,624.73$ 10,083.81$

Employee Fringe Benefits 6,908.60$ 335.99$ 305.22$ 335.99$ 2,869.82$ 335.99$ 141.58$ 335.99$ 285.47$ 4,031.86$ 4,856.33$ 2,052.27$

Employee Travel 1,200.00$ 100.00$ 6.37$ 100.00$ 63.23$ 100.00$ -$ 100.00$ 22.90$ 1,200.00$ 547.40$ 652.60$

Staff Development Costs 2,700.00$ 225.00$ 240.00$ 225.00$ -$ 225.00$ -$ 225.00$ 2,700.00$ 1,235.50$ 1,464.50$

Office Expenses 16,944.52$ 1,412.04$ 206.27$ 1,412.04$ 1,736.88$ 1,412.04$ 783.36$ 1,412.04$ 582.72$ 16,944.51$ 8,296.61$ 8,647.91$

Staff Work Based Learning Costs 63,965.08$ 5,212.35$ 4,223.72$ 5,212.35$ 4,796.26$ 5,212.35$ 3,807.29$ 5,212.35$ 4,096.08$ 62,548.17$ 37,284.19$ 26,680.89$

Indirect Costs 31,618.73$ 2,634.89$ 1,673.80$ 2,634.89$ 2,110.95$ 2,634.89$ 1,661.74$ 2,634.89$ 1,473.47$ 31,618.73$ 17,906.37$ 13,712.36$

SUB-TOTAL OPERATING COSTS 239,475.43$ 19,956.29$ 15,189.39$ 19,956.29$ 20,828.83$ 19,956.29$ 14,429.33$ 19,956.29$ 14,987.74$ 239,475.42$ 138,998.62$ 100,476.82$

Participant Costs / Training Activities

Academic/Pre-Vocational (Remed. Courses, GED, Other) 4,079.98$ 340.00$ -$ 340.00$ -$ 340.00$ -$ 340.00$ 4,080.00$ 2,228.28$ 1,851.70$

Supportive Services (Transport.,Child Care, Health., Other) 4,035.00$ 336.25$ -$ 336.25$ -$ 336.25$ -$ 336.25$ 4,035.00$ 626.59$ 3,408.41$

Work-Based Learning/Work Experiences 95,332.51$ 7,944.38$ 2,917.40$ 7,944.38$ 2,391.68$ 7,944.38$ 3,749.74$ 7,944.38$ 1,070.40$ 95,332.50$ 53,521.16$ 41,811.35$

Program Materials (non ITA) 1,415.00$ 117.92$ -$ 117.92$ -$ 117.92$ -$ 117.92$ 1,415.00$ 165.00$ 1,250.00$

Participant Incentives 3,150.00$ 262.50$ 200.00$ 262.50$ -$ 262.50$ 100.00$ 262.50$ 150.00$ 3,150.00$ 1,325.00$ 1,825.00$

Other General Program Related Costs 318.08$ 26.51$ 105.00$ 26.51$ -$ 26.51$ -$ 26.51$ 318.08$ 105.00$ 213.08$

SUB-TOTAL PARTICIPANT COSTS 108,330.57$ 9,027.55$ 3,222.40$ 9,027.55$ 2,391.68$ 9,027.55$ 3,849.74$ 9,027.55$ 1,220.40$ 108,330.58$ 57,971.03$ 50,359.54$

347,806.00$ 28,983.83$ 18,411.79$ 28,983.83$ 23,220.51$ 28,983.83$ 18,279.07$ 28,983.83$ 16,208.14$ 347,806.00$ 196,969.65$ 150,836.36$