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CP 2000-07-26 Budget Meeting July 26, 2000 Agenda I. Assessed Valuation II. Debt Service Fund Review III. Council Funding Requests IV. General Fund Review and Fund Balance Encumbrances/Projects City of Coppell FY 2000-01 Budget Cut Lists I A Cuts I Department Amount Description Engineering 2,500 Radio Facilities 30,000 Security Systems Fire 34,670 Supply Officer Fire 25,000 1/2 Ton Pickup Police 20,975 Motorcycle Parks 25,000 John Deere Tractor Parks 5,000 Lesco Spray Rig Recreation 4,000 Pool Rec Needs Total List A 147,145 I B Cuts I Department Amount Description Engineering 28,000 Vehicle for Inspector Engineering 21,430 GIS Position Facilities 150,000 Town Center Renovation Facilities 7,500 Folding Chairs Streets 4,500 De-icing Spreader Fleet 33,050 3/4 ton Pickup Sign/Signal 50,974 Crew/Reorganization Environmental Health 71,819 Sanitarian w/Vehicle Purchasing 7,800 Photocopier Police 22,000 Vehicle for CID Total List B' 397,073 City of Coppell Estimated Ad Valorem Tax CollectiOns and Proposed Distribution Fiscal Year 2000-2001 Assessed Valuation for 2000-01 (100%) $ 2,947,038,759 Proposed Tax Rate 0.64860 Revenue from 2000-01 Taxes 19,114,493 Estimated Collections 99.00% Total Estimated Funds Available $ 18,923,348 Proposed Distribution of Tax Collections TAX RATE PERCENTAGE PER $100 AMOUNT General Fund 65.05% $ 0.42194 $ 12,310,388 Bonded Indebtedness 34.95% 0.22666 6,612,960 100.00% $ 0.64860 $ 18,923,348 City of Coppell Walkforward of Fund Balance ' Debt Service Beginning Fund Balance 10-01-99 $ 637,512 Add: Budgeted Revenues FY 00 6,034,614 Less: Budgeted Expenditures FY 00 6,192,251 Budgeted Fund Balance 09-30-00 479,875 Add: Budgeted Revenues FY 01 6,927,960 Less: Budgeted Expenditures FY 01 7,041,423 Budgeted Fund Balance 09-30-01 $ 366,412 The City of Coppell Debt Service Fund Revenue Summary Actual FY O0 Budget . FY 01 Budget Description 1998-99 Amended Proposed Ad Valorem Tax-Current $ 5,059,488 $ 5,685,892 ~ 6,612,960 Ad Valorem Tax-Delinquent 36,099 25,000 20,000 Penalty and Interest 30,658 10,000 15,000 Roll Back Taxes 75,521 17,275 0 Ad Valorem Tax-Delinq-MUD 787 150 0 Penalty and Interest-MUD 678 129 0 Roll back Taxes - MUD 2,179 0 0 Interest Income 123,066 140,000 130,000 Road Assessments 6,500 0 0 Interest - Assessments 0 0 0 Transfer In 150,000 156,168 150,000 Total Revenue $ 5,484,976 ~ 6,034,614 $ 6,927,960 The City of Coppell Debt Service Fund Expenditure Summary 1998-99 FY 00 Budget FY 01 Budget Description Actual Amended Proposed Filing Expense ~ 13 ~ 200 $ 200 Interest Expense 2,505,242 2,671,051 3,022,223 Cost of Bond Issue (3,160) 0 0 Agency Fees 9,468 24,000 24,000 Bond Principal 3, 155,000 3,497,000 3,995,000 Total Expenditures ~ 5,666,563 ~ 6,192,251 ~ 7,041,423 ANNUAL BUDGET City of Coppell Fiscal Year 2000-2001 Line Item Breakdown Department: Mayor and Council ACCT. NO. 4220 OTHER PROFESSIONAL SERVICES Council Photographs $ 535.00 Citizen Survey/Service Contracts 17,500.00 TOTAL $18,035.00 ACCT. NO. 4230 PRINTING SERVICES Citizen Survey, Quarterly Newsletter $ 7,500.00 and Other Printed Material TOTAL $7,500.00 ACCT. NO. 4240 SPECIAL PROJECTS Chamber Gala $ 600.00 4th of July Activities 6,750.00 Coppell Woman of the Year 400.00 Thanksgiving Luncheon 2,000.00 Boards &Commission Appreciation 1,550.00 Council Retreats 15,000.00 Senior Adult Services 16,163.00 *The Family Place 10,000.00 Metrocrest Social Service Center 8,000.00 Coppell Sports Program 850.00 Red Ribbon Kickoff 500.00 New Teachers Breakfast 600.00 Trolley for Christmas Parade 1,000.00 CHS Yearbook 850.00 Youth Leadership 2,000.00 Leadership Coppell 3,000.00 Camp Scholarships 9,500.00 Project Graduation 1,500.00 Denton County Child Advocacy Center 3,500.00 *Substance Abuse Council 6,000.00 Metrocrest Family Medical Clinic 1,O00.00 Band Boosters 10,000.00 Early Childhood Intervention Program 8,000.00 *Pending further information TOTAL $108,763.00 ACCT. NO. 4320 TRAINING Various Training Courses Sponsored by COG, $ 39,000.00 TML and National League of Cities & Austin TOTAL $39,000.00 CITY OF COPPELL ANNUAL BUDGET City of Coppell Fiscal Year 2000-2001 Line Item Breakdown Department: Mayor and Council ACCT. NO. 4340 DUES & MEMBERSHIPS Texas Municipal League $ 3,000.00 NCTCOG 3,300.00 Metroplex Mayors Commission 450.00 Dallas Regional Mobility Coalition 3,305.00 North Texas Commission 2,435.00 National League of Cities 1,925.00 SW Legal Foundation 75.00 Chamber Luncheons 720.00 Chamber of Commerce 10,000.00 TOTAL $25,210.00 ACCT. NO. 4350 BOARDS & COMMISSIONS Boards &Commissions Expenses $ 10,000.00 Board Installation and Preparation Expenses Plaques Training Expenses TOTAL $10,000.00 ACCT. NO. 4370 PUBLICATIONS & SUBSCRIPTIONS Publications $ 750.00 TOTAL $750.00 ACCT. NO. 4950 CONTINGENCY FUNDS Contingency Funds $ 34,000.00 - Shattered Dreams Project TOTAL $34,000.00 CITY OF COPPELL Special Care & Career rces fulhlh Services to children and adults with developmental disabilities so they can live ' ' 'v July 3, 2000 Jim Witt City of Coppell PO Box 498 Coppell, TX 75019 Dear Mr. Witt: We are pleased to provide you with a copy of the 1999 audit for Special Care & Career Services for your review. Please contact Flynt Gaines, Director of Finance & Systems, or myself should you have any questions. Thank you very much for your support of the work of Special Care & Career Services. Sincerely, Claudia A. Byrnes Executive Director Affiliate UNITED WAY Texas Interagency Council on Early Childhood Intervention 4350 Sigma, Suite 100 . Farmers Branch, TX 75244-4416 o 972. 991-6777 ° fax 972. 991-6361 · www. SpecialCareCareer. org SPECIAL CARE AND CAREER SERVICES FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT DECEMBER 31, 1999 FOX, BYRD & GOLDEN, P.C. Certified Public Accountants SPECIAL CARE AND CAREER SERVICES TABLE OF CONTENTS Independent Auditor's Report .............................................. 1 Statements of Financial Position ............................................ 2 Statements of Activities .................................................. 3 Statements of Cash Flows ................................................ 4 Statements of Functional Expenses .......................................... 5 Notes to Financial Statements .............................................. 6 Supplemental Information Independent Auditor's Report on Supplemental Information ..................... l l Comparison of Budget with Actual Revenue and Expenses ...................... 12 Expenditures of Federal Awards Section Independent Auditor' s Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards ..................... 13 Independent Auditor's Report on Compliance With Requirements Applicable To Each MajOr Program and/or Internal Control Over Compliance in Accordance With OMB Circular A-133 .............................. 15 Schedule of Expenditures of Federal Awards ............................. 17 Schedule of Findings and Questioned Costs ................................ 18 Fox, BYRD & GOLDEN, P. C. - CERTIFIED PUBLIC ACCOUNTAlerTS ...... Independent Auditor's Report Board of Trustees Special Care and Career Services We have audited the accompanying statement of financial position of Special Care and Career Services, (a nonprofit organization) as of December 31, 1999 and 1998, and the related statements of activities, functional expenses and cash flows for the year ended December 31, 1999 and the five months ended December 31, 1998. These financial statements are the responsibility of the organization's management. Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audit in accordance with generally accepted auditing standards, and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion. In our opinion the financial statements referred to above present fairly, in all material respects, the financial position of Special Care and Career Services as of December 31, 1999 and 1998, and the changes in its net assets and its cash flows for the year ended December 31, 1999 and the five months ended December 31, 1998, in conformity with generally accepted accounting principles. In accordance with Government Auditing Standards, we have also issued our report dated May 8, 2000, on our consideration of Special Cai-e and Career Services' internal control over financial reporting and our tests of its compliance with certain provisions of laws, regulations, contracts, and grants. Our audit was performed for the purpose of forming an opinion on the basic financial statements of Special Care and Career Services taken as a whole. The accompanying schedule of expenditures of federal awards is presented for the purpose of additional analysis as required by U. S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a required -part of the basic financial statements. Such information has been subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material respects, to the basic financial statements taken as a whole. May 8, 2000 Dallas, Texas -1- 900 ONE PRESTON CENTRE" 8222 DOUGI,AS · DALLAS. TEXAS 75225 o 214-696-8320 · FAx 214987-9840 SPECIAL CARE AND CARBBR SERVICES STATEMENTS OF FINAN.CIAL POSmON DECEMBER 31, 199~ AND 1998 1999 1998 ASSETS Current assets: Cash and cash ~luivalents ~ $ 226,070 $ 215,978 Pledges recoivable 92,920 395 Trade accounts receivable 31,759 29,334 Grant proeo0ds receivable 3,060 56,427 Propaid expenses and other assets 9,994 12,533 Total current assets 363,803 314,667 Property and oquitxn~ at cost, net of accumulated depreciation of $175,997 and $136,537 51,946 89,447 Other assets Cash and cash equivalents - restricted 33,500 Pledges receivable - restricted 91,500 Investments in Our Children's Store 10,718 TOTAL ASSETS $ 551,467 $ 404,114 LIABILITIES AND NET ASSETS Current liabilities: ' Notes payable $ $ 560 Current portion of capital lease 805 2,384 ACconnt~ payable and accrued expenses _ . 8,035 13,193 Deferred revenue 15,077 Total current liabilities 23,917 16,137 Capital lease payable, less current portion 612 Total liabilities 23,9 17 16,749 Net assets: Unrestricted: Operating 213,980 297,918 Net investmeat in property and equipment 51,946 89,447 Total unrestricted 265,926 387,365 Te. mpondly restrictod 136,624 P6rmaaently restricted 125,000 Total net assets 527,550 387,365 TOTAL LIABILITIES AND NET ASSETS $ 551,467 $ 404,114 The accomt~nying notes are an integral part of the financial statemonts. -2- SPECIAL CARE AND CAREER SERVICES STA~ OF ACTIV_~rli~ FOR THE YEAR ENDED DECP_JvfBER 31, 1999 sad THE FIVE MONTHS HNDED DECEMB~ 31, 19~8 December 31, 1999 Doccmbcr 31, 1998 Temporarily P~lly Tcukoorarily Unr~strictr.~ _ Regricted Regrlc~l Toul Unr~tricted Rcgricted Toni PUBLIC SLIPPORT AND REVElfrYE Support Co~[n'butioas $ 158,341 $ 166,000 $ 125,000 $ 449,341 $ 60,166 $ 9,091 S 69,257 Uuitr_~l Way 239,171 239,171 96.683 96,683 Fees ugl gmU from goverameatal ageacic~ 780,753 780,753 317,047 317,047 To~l public support 1,178,265 166,000 1,469,265 473,896 9,09 1 482.987 Rcv~u~ Prc~rsm ~crvicc fec~ 47,638 47,638 21,560 21,560 Iave.$1mcat i~cc~c 10,671 624 11,295 3,718 3,718 Mir_~..ll~x~ 1,891 1,891 5,960 5,960 T<~I re~caue 60,206 624 60,824 31,238 31,238 Net ~sseu r~le~ed from r~.~tfic~s 30,600 (30,060) 23,424 (23,424) ToUl public support, revcau~, ~md rccLus~c~tio~s 1,268,465 136,624 1,530,089 528,558 (14,333) 514,225 EXPENSES Program ~ervices 1,217,0'27 1.217,{Y27 415,743 416,743 Supporting service~ Mangemeat mad general 1~,092 124,092 105,282 105,282 Fuad raising 48,785 48,785 21.559 21,559 Tcaxl supporting servicea 172,877 172.877 126.M1 126,841 To~tl ¢~ 1,389,904 1,389,904 543,884 543,584 Change in net useis (121,439) 136,624 125,CO0 140,185 (15,{Y26) (14,333) (29,359) Net as~e.J/.s, beginnlmZ of period 387.365 387,365 40~,391 14,333 416,724 Netusers, end of period $ 265,926 $ 136,624 $ 125,000 $ 527,550 $ 387,365 $ ..... $ 38%365 SPECIAL CARE AND CAREER SERVICES STATEMENTS OF CASH FLOWS FOR THE YEAR ENDED DECEMBER 31, 1999 and THE FIVE MONTHS ENDED DECEMBER 31, 1998 1999 1998 Cash flows from operating activities: Change in net assets $ 140,185 $ (29,359) Adjustments to reconcile change in net assets to net cash provided by operating activities: Depreciation 39,460 13,032 Changes in operating assets and liabilities: (Increase) decrease in receivables (41,583) (51,17 1) (Increase) decrease in prepaid expenses 2,539 (5,662) Increase (decrease) in accounts payable (5,158) (6,848) Increase (decrease) in deferred revenue 15,077 Net cash provided by (used in) operating activities 150,520 (80,008) Cash flows from investing activities: Investment in Our Children's Store (10,718) Purchases of equipment (1,959) (11,828) Net cash (used in) investing activities (12,677) (11,828) Cash flows from financing activities: (Increase) in pledges receivable - restricted (91,500) Principal payments on notes payable (560) Principal payments on capital lease (2, 19 1) (850) Net cash (used in) financing activities ...... (94,251) (850) Net increase (decrease) in cash and cash equivalents 43,592 (92,686) Cash and cash equivalents, beginning of year 215,978 308,664 Cash and cash equivalents, end of year $ 259,570 $ 215,978 Supplemental Disclosures: Interest paid $ 243 $ 219 The accompanying notes are an integral part of the financial statements. 4- SPECIAL CARE AND CAREER SERVICES STATEMENTS OF FUNCTIONAL EXPENSES FOR THE YEAR ENDED DECEMBER 31, 1999 (with comparative totals for the five months enck, d December 31, 1998) Program Services Supporting Services Totals ECI SES and General Fund rai~iu~ 1999 1998 Salaries $ 574,388 $ 283,636 $ 49,521 $ 37,990'$ 945,535 $ 359,329 Employee benefits 34,738 25,280 3.927 802 64,747 23,088 Payroll tixes, workers' compeut4tlou insuranc~ 44,783 22,026 3.946 2,958 73,713 30,056 Profeuional fees 57,123 3,307 490 3,550 64.470 34,783 Supplie~ 11,285 1,730 1,540 14,555 4,895 Telephone and commuuicatious 7,009 d,3d5 637 ld 14,027 5.871 Postage and shippiug 1,613 1,655 1,581 122 4,971 1,916 Occupancy - builcliug and grouuds 34,308 14,717 14,588 63,613 26,1d0 Depreclatlou 39,460 39.460 13,032 Interest expense 224 9 9 242 219 Out~icle priutlug and art work 3,321 1,294 969 1.432 7,016 2,59(5 Subncriptious and publications 574 723 30~ 68 1,670 707 Local transportation 28,459 15,506 429 232 44,626 18,05d Conferences mud conveutious 7, 196 621 195 193 8,205 8,478 Oilice. and profeuioual limbility insurance 5,294 2,432 1,132 372 9,230 3,857 Migcellaneou. expenses 3,668 2,077 1.975 7,720 5,252 Equipmeut purchued 1,653 60 420 2,133 2,998 Equipment renUd, repairn, and maintenance 2,207 787 703 235 3,932 2,291 Auhtive technology 1,550 1,500 3,050 Public Awareness 1,868 175 2,043 Computer software 805 2,785 828 4,418 Traiuing 2,087 365 257 40 2.749 Memberihip due~ 1,149 1,437 884 40 3.510 Recruiting 110 786 239 1,135 Volunteer recognition 306 300 296 496 1,398 Bad debt~ 1,736 1,736 Total expenses $ R25,71B $ 391,309 $ 124~092 $ 48,71L~ $ 1~389~904 $ 543,584 The r,,companying note~ are an inlegral part of the financial atalements. -5- NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Nature of Activities Special Care and Career Services (the 'Agency") is organized as a Texas non-profit corporation for the purpose of enhancing the lives of young children with developmental delays and adults with mental retardation. The Agency serves the North Central Texas region. Financial Statement Presentation Financial statement presentation follows the recommendations of the Financial Accounting Standards Board in its Statement of Financial Accounting Standards (SFAS) No. 117, Financial Statements of Not-for-Profit Organizations. Under SFAS No. 117, the Agency is required to report information regarding its financial position and activities according to three classes of net assets: unrestricted net assets, temporarily restricted net assets, and permanently restricted net assets based upon the existence or absence of donor-imposed restrictions. Basis of Accounting The financial statements are prepared on the accmal basis of accounting in accordance with generally accepted accounting principles. All contributions are considered to be available for unrestricted Use unl~s' specifically ' ' restricted by the donor. Amounts received that are designated for future periods or restricted by the donor for specific purposes are reported as temporarily restricted or permanently restricted support that increases those net asset classes. When a temporary restriction expires, teml~orarily restricted net assets are reclassi~ed to unrestricted net assets and reported in the statement of activities as net assets released from restrictions. Income Tax Stares The Agency is exempt from federal income taxes under Section 501 (c)(3) of the Internal Revenue Code of 1986. It is exempt from property taxes under Section 11.18 of the Property Tax Code of Texas. Allowance for Bad Debts The Agency has elected to recognize the expense arising out of tmcollectible accounts using the specific charge-off method. -6- NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Investments include a 4.26% interest in Our Children's Store, a thrift shop operated independently for the benefit of participating non-profit corporations. The investment is recorded using the equity method. Fair market value is estimated equal to cost. Property. and Equipment Property and equipment are carried at cost or, if donated, at the approximate fair value at the date of donation. Depreciation is computed using the straight-line method. Compensated Absences The Agency's compensated absences policy provides for the payment of a maximum of four weeks accrued vacation upon termination of employment. All other unused compensated absences are forfeited on the employee' s anniversary date or upon termination. Because the amount cannot be reasonably estimated, no liability for compensated absences has been recorded. Cash and Cash Equivalents For purposes of its Statement of Cash Flows, the Agency defines cash and cash equivalents as all currency, demand deposits, and time deposits with original maturities of less than Lhree months. The preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Functional Allocation of Expenses The costs of providing the Agency's various programs and supporting services have been summarized on a functional basis in the statement of activities. Accordingly, certain costs have been allocated among the programs and supporting services benefitted. Contributed Services ' The Agency receives a substantial amount of services donated by its Board of Trustees and Committee members in carrying out the Agency's activities. The value of these services are not reflected in the accompanying financial statements as it is not susceptible to objective measurement of valuation. -7- NOTE 1: SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued) Eromises to Give ' Unconditional promises to give are recognized as revenues or gains in the period received and as assets, decreases of liabilities, or expenses depending on the form of the benefits received. Conditional promises to give are recognized only when the conditions on which they depend are substantially met and the promises become unconditional. NOTE 2: FlXED ASSETS A summary of fixed assets at December 31, 1999 and 1998 follows: 1999 1998 Furniture and fixtures $ 19,316 $ 19,316 Educational equipment 33,166 33,166 Leasehold improvements 24,047 24,047 Office equipment 151.414 149.455 227,943 225,984 Less: accumulated depreciation (175,997) (136,537) $ 51:946 $. 89:447 NOTE 3: RETIREMENT PLAN Effective January 1, 1993, the Agency adopted a defined contribution retirement plan. This plan covers substantially all permanent employees. The Agency' s contribution to the plan is based on a per~ntage of compensation varying with each individual' s years of service, but not to exceed four percent (4%) of total compensation. Pension expense was $16,015 and $4,648 in the year ended December 31, 1999, and the five months ended December 31, 1998, respectively. NOTE 4: LEASE COMMITMENT The Agency leases office space under an operating lease with a 5-year term expiring in December 2000. The lease is cancelable by the Agency after the third year with 120 days notice to the lessor and upon payment of specified amounts. Rental expense totaled $43,436 and $17,562 for the year ended December 31, 1999, and the five months ended December 31, 1998, respectively. Future minimum annual rental commitments under the current operating lease are as follows for the years ending December 31: 2000 $43,436 -8- NOTE 4: LEASE COMMITMENT (continued) In 1997, the Agency entered into a capital lease for the acquisition of a copier. The assets are included in fuced assets and are being depreciated over the estimated useful life. As of December 31, 1999, minimum future lease payments under capital leases are: Total minimum lease payments due in 2000 $849 Less amount representing interest (44) Present value of net minimum lease payments $805 NOTE 5: TRANSFER OF ENDOWMENT AND PLANT FUNDS In August 1992, the Board of Trustees of Special Care and Career Services (Formerly Special Care and Career Center) authorized the donation of approximately $757,231 to the Communities Foundation of Texas, Inc. for the benefit of Special Care and Career Services. Funding for the donation consisted of cash and U. S. Treasury Bills from the Endowment Fund and the Plant Fund. The Agency also makes donations to the fund periodically. The book value as shown by Communities Foundation of Texas, Inc. is $596,692 and $609,446 as of December 31, 1999 and 1998, respectively. The market value is $879,237 and $853,557 as of December 31, 1999 and 1998, respectively. Communities Foundation of Texas, inc. has committed to an annual distribution to Special Care and Career Services of six percent (6%) of the determined fair market value of the designated fund as of December 31 of each successive year. Additional funding in excess of this amount may be requested by Special Care and Career Services subject to certain provisions as ou~ined in the agreement. The amounts received by the Agency under this agreement were $51,213 and $0 for the year ended December 31, 1999 and the five months ended December 31, 1998, respectively. NOTE 6: CONCENTRATIONS The Agency receives approximately 49 % of its support from federal grants and approximately 15 % from the United Way. NOTE 7: DONATED SERVICES Contributions of donated non-cash assets are recorded at their fair market values in the period received. Contributions of donated services that create or enhance nonfinancial assets or that require specialized skills, are provided by individuals possessing those skills, and would typically need to be purchased if not provided by donation, are recorded at their fair values in the period received. During the five months ended December 31, 1998, the Agency received pro bono services for their air conditioning and programming for a database project valued at $13,600. -9- NOTE 7: DONATED SERVICES (continued) The Agency also .receives donated services from a variety of unpaid volunteers assisting the Agency in its clerical activities, but these services do not meet the criteria for recognition as contributed services. The Agency receives more than 250 volunteer hours per year. NOTE 8: PROMISES TO GIVE The Agency initiated a major donor campaign for future program support and endowment beginning in 1999. Promises to give are restricted to the expansion of the Supported Employment Services program and funding an endowment for the benefit of the Supported Employment Services program. The goal of the major donor campaign is to raise $3,000,000 over five years, half for permanent endowment and half for program-operations. Donations received under the major donor campaign, not restricted by the donor are designated by the Board to achieve the 50:50 ratio between permanent endowment and program operations. The promises to give as of December 31, 1999, are unconditional and due $56,167 in 2000, and $126,833 over the following four years. Uncollectible promises are expected to be insignificant. -10- SUPPLEMENTAL INFORMATION Fox, BYRD & GOLDEN~ P. C. CERTIFIED PUBLIC ACCOUNTANTS Independent Auditor's Report on Supplemental Information Board of Trustees Special Care and Career Services Our report on our audit of the basic financial statements of Special Care and Career Services for the year ended December 31, 1999, appears on page 1. The audit was made for the purpose of forming an opinion on the basic financial statements taken as a whole. The supplemental Comparison of Budget with Actual for the year ended December 31, 1999, is presented for purposes of additional analysis and is not a required part of the basic financial statements. Such information has not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on it. May 8, 2000 Dallas, Texas -11- 900 ONI: PRESTON CENTRE · 8222 DOUGLAS · DALLAS, TEXAS 75225 · 214-696-8320 · FAX 214-9879840 SPECIAL CARE &CAREER SERVICES COMPARISON OF.BUDGET WITH ACrUAL REVENUE AND EXPENSES FOR THE YEAR ENDED DECEMBER 31, 1999 ...... Variance Favorable Budget Actual (Unfavorable) REVENUE Individuals $ 54,164 $ 60406 $ 6,242 Foundation 108,000 200 513 92,513 Corporations 30,000 16 873 (13,127) Organizations 32,800 40 025 7,225 Events 11,014 8 415 (2,599) Fees and grants 801,815 780 753 (21,062) Program service fees 30,716 47 638 16,922 Investment income 8,700 11 295 2,595 Revenue before United Way 1,077,209 1,165,918 88,709 United Way-Dallas 238,475 239,171 696 Total revenue 1,315,684 1,405,089 89,405 EXPENSES Salaries 958,247 945,535 12, 712 Benefits 152,949 138,460 14,489 Professional fees 24,625 64,470 (39,845) Supplies 11,397 14,555 (3,158) Communication 21,261 14,027 7,234 Occupancy 66,795 63,613 3,182 Equipment 4,824 6,065 (1.241 ) Local transportation ......... 46,229 .44,626 1 ~603 Education/training 14,333 2,749 11,584 Depreciation 39,460 (39,460) Miscellaneous 15,024 56,344 (41,320) Total expenses 1,315,684 1,389,904 (74,220) EXCESS REVENUES OVER EXPENSES $ $ 15,185 $ 15,185 See auditor's report on supplemental information. -12- EXPENDITURES OF FEDERAL AWARDS SECTION Fox, BYRD & GOLDEN, P. C. CERTIF|ED PUBLIC ACCOUNTANTS Independent Auditor's Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance With Government Auditing Standards Board of Trustees Special Care and Career Services We have audited the financial statements of the Special Care and Career Services (a nonprofit organization) as of and for the year ended December 31, 1999, and have issued our report thereon dated May 8, 2000. We conducted our audit in accordance with generally accepted auditing standards and standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Complianc~ As part of obtaining reasonable assurance about whether Special Care and Career Services financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisigns was not an objectivegf our audit and accordingly, we do not express such an opinion. The results of our tests disclosed instances of noncompliance that are required to be reported under Government Auditing Standards and which are described in the accompanying schedule of findings and questioned costs as Item A. Internal Control Over Financial Reporting In planning and performing our audit, we considered Special Care and Career Services' internal control over financial reDring in order to determine our auditing procedures for the purpose of expressing our opinion on the financial statements and not to provide assurance on the internal control over financial reporting. Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control over financial reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. We noted no matters involving the internal control over financial reporting and its operation that we consider to be material weaknesses. However, we noted other matters involving the internal control over financial reporting, which we have reported to management of Special Care and Career Services in a separate letter dated May 8, 2000. '13- C)O00NI: PRESTON CENTRE * 8222 DOUGlaS · DALI),S, TEXAS 75225 ° 214-696-8320 * FAx 2149879840 This report is intended for the information of the Board of Trustees, Agency management, the Texas Interagency Council on Early ChildhoOd Intervention, and the U. S. Department of Education. However, this report is a matter of public record, and its distribution is not limited. - Dallas, Texas May 8, 2000 -14- Fox, BYRD & GOLDEN, P. C. . CERTIFIED PUBLIC ACCOUNTANTS Independent Auditor' s Report on Compliance With Requirements Applicable To Each Major Program and on Internal Control Over Compliance in Accordance With OMB Circular A-133 Board of Trustees Special Care and Career Services We have audited the compliance of Special Care and Career Services (a nonprofit organization) with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended December 31, 1999. Special Care and Career Services' major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of Special Care and Career Services' management. Our responsibility is to express an opinion on Special Care and Career Services' compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards; the standards applicable to the financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance · requirements referred to abov~ that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Special Care and Career Services' compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on Special Care and Career Services' compliance with those requirements. In our opinion, Special Care and Career Services complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended December 31, 1999. However, the results of our auditing procedures disclosed instances of noncompliance with those requirements, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costs as Item A. ~15- 900 ONE PRESTON CENTRE · 8222 DOUGLAS ,, DALLAS. TEXAS 75225 "214606-8320 * FAX 214-987 9840 Internal Control Over Compliance The management of Special Care. and Career Services is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered Special Care and Career Services' internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circular A- 133. Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that noncompliance with applicable requirements of laws, regulations, contracts, and grants that would be material in relation to a major federal program being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions.-We noted no matters involving the internal control over compliance and its operation that we consider to be material weaknesses. This report is intended for the information of the Board of Trustees, Agency management, the Texas Interagency Council on Early Childhood Intervention, and the U. S. Department of Education. However, this report is a matter of public record, and its distribution is not limited. Dallas, Texas May 8, 2000 -16- SPECIAL CARE & CAREER SERVICES SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS YEAR ENDED DECEMBER 31, 1999 Federal Pass-through FEDERAL GRANTOR/PASS-THROUGH GRANTOR CFDA Grantor Award PROGRAM TITLE Number Number Expended U.S. Department of Education Passed through Interagency Council on Early Childhood Intervention Early Childhood Intervention Program (98-99) 84.181 C9059 $ 234,592 Early Childhood Intervention Program (99-00) 84.181 C0958 140,300 Total Department of Education 374,892 Total Federal Awards $ 374,892 Note I: Significant accounting policies used in preparing the schedule See Note 1 of the financial statements for the Agency's significant accounting policies. These expenditures are reported on the Agency's fiscal year. Expenditure reports to funding agencies are prepared on the award period basis. See auditor's report. - 17~ SPECIAL CARE AND CAREER SERVICES SCHEDULE OF FINDINGS AND QUESTIONED COSTS; For the Year Ended December 31, 1999 ...... Section I: Summary of the Auditor's Results: Financial Statements: Type of auditor's report issued: Unqualified Internal control over financial reporting: · Material weaknesses identified? __yes X no · Reportable conditions identified that are not considered to be material weaknesses? __.yes X none reported Noncompliance material to financial statements noted? __.yes X no Federal Awards.' 'Internal control over major programs: · Material weaknesses identified.? ........ ~.yes X no · Reportable conditions identified that are not considered to be material weaknesses? __.yes X none reported Type of auditor's report issued. on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of Circular A-1337 X yes __no Identification of major programs: F,~D2tJyfjijzlb2~ Name of Federal Program or Cluster 84.181 Early Childhood Intervention Program Dollar threshold used to distinguish between type A and type B programs: $ 300,000 Auditee qualified as low-risk auditee? __.yes X no -18- SPECIAL CARE AND CAREER SERVICES SCHEDULE OF FINDINGS AND QUESTIONED COSTS .For the Year Ended December 31, 1998 ............... (continued) Section II: Financial Statement Findings There are no financial statements findings reported. Section III: Federal Award Findings and Questioned Costs A. The Early Childhood Intervention contract requires Special Care & Career Services to carry a fidelity bond or insurance coverage equal to the amount of funding provided under the contract attachment(s) up to $100,000 that covers each employee of Special Care and Career Services, handling funds under this contract, including persons authorizing payment of such funds. There was no fidelity bond or insurance coverage in force during 1999. Questioned costs - None The Agency has made application for a fidelity bond subsequent to completion of the audit and coverage will be in force effective by June 21, 2000. -19- Coppell Texas 75019 972;~304o3642 JUL - ? 2000 July 7, 2000 Mr. Jim Witt City of Coppell 255 E. Parkway Blvd. Coppell, Texas 75019 Re: Annual Request for Funding Dear Jim, I have enclosed, per your request, two schedules outlining dollars spent on programs within the City and an estimated cost for sponsoring Shattered Dreams. I hope that these two schedules will answer any questions that you and the Council may have in regards to funding our commission for next year. The cost for sponsoring Shattered Dreams is quite large, but it is our hope that businesses and individuals within our community will donate the majority of materials, time, etc.. Therefore, we envision the actual cost to the CSAC to be very minimal. Along with sponsoring this project, the CSAC will be hosting several informational forums, participating in health fairs, sponsoring the Moonlight Walk, and providing information to our citizens through other venues, as they become available. If you or the Council should have any further questions regarding the CSAC's annual request for funding, please feel free to contact me at 972/462-8911 or Loft Walker at 972/304-3642. Sincerely, Kim Mobley Co-Chairperson enclosures cc: Mayor and Council SPECIAL ACCOUNT THROUGH CITY Date Description Cost Total Opening Balance $5,830.00 10/20/1999 Supplies for Homecoming Parade $98.47 $5,731.53 Float 10/13/1999 Advertisement on Red Ribbon at $175.00 $5,556.53 ISD Building 02/02/2000 Stamps for mail out $40.00 $5,516.53 02/18/2000 Logo contest Winner $100.00 $5,416.53 03/20/2000 Signs announcing meeting dates $210.00 $5,206.53 04/27/2000 Stamps for mail out $74.00 $5,132.53 05/03/2000 Signs announcing Community $406.25 $4,726.28 Youth Walk for Wise Choices 05/17/2000 Project Graduation donation $1,000.00 $3,726.28 06/06/2000 Helium tank to fill balloons for $51.96 $3,674.32 EMS Safety Fair 06/06/2000 Giveaway items with CSAC name $1,109.43 $2,564.89 SHATTERED DREAMS BUDGET DESCRIPTION COST CRASH $3,380 Cars for crash scene Graham's Wrecker Service Grim Reaper costume Makeup Makeup artist Crosses VIDEOTAPING $2,125 Videotaping of party/crash/hospital/two days activities Blank videotapes ASSEMBLIES $6,015 ID badges for visitors Hospitality suite Speakers for assemblies/retreat Music for assemblies/video Caskets for funeral Helicopter Hospital trauma room T-shirts Flowers for funeral Printing programs and obituaries Computer/Projector to show film at assemblies Fog machine for assembly Speaker system Bleachers for guests at crash site Funeral home personnel MAILINGS $50 Mail outs to parents/packets for students PARTY S200 Props for "party" Site for "party" RETREAT $1350 Food (2 meals & snacks for overnight retreat) Location for overnight retreat School bus to transport kids to/from retreat PERSONNEL $100 Police personnel and equipment Fire personnel and equipment (f'trst aid supplies) Personnel for death notifications School personnel Judge TOTAL $13,220 the farnily place Po.t-r.5. z67 o.,o ~y 7, 2000 ~?i. ~ ;, ~ ~~ Ci~ of Coppell ~ _ - P.O, Box 478 Coppell, TX 75019 De~ ~. Wi~, In response to yo~ leKer to Trac~ Ne~on ~ted l~e 29, 2~0, I ~o~d like to pr~ide ~e Ci~ Co~cil ~ some ~sto~c~ ~ta ~d ~ec~c dam on cEents of~e F~y Place residing in C~ll. As ~fioned m o~ ~g request, ~e F~y Pla~ Me~oc~$ ,~ch Pro~ se~ed 13 1 women c~en m 1999. ~ ~e~ clients, o~ records i~cate 6 women ~-~ 17 c~l~en were r~id~ts of Coppell ~p cede. O~ olienm ~y choose not to list ~eir zip o~e for ~:l~i~ r~on~. ~e Frofly Place Metrector ~ch Pro~ hi~ofic~ ~a~sflcs ~ as ~llows: 6 months !997 1998 19~ 6/]O/OO Me~re~ Women 63 97 13 1 60 Meuocmst C~l~en 33 65 66 40 SJ~T N/~ N/A 7~ Tot~ 96 162 269 234 6 months YTD !997 1998 ~99 6/30100 Coppell Women 2 5 6 9 Co~ell ~ 5 12 17 15 Coppell ST~T N/A N/A N/A Tot~ 7 17 23 34 Please note ht ~e ST~T t~n pro~ beg~ at Me~oc~st m nai d-1999 ~d was ~fiat~ m co~ell m ~ly 2000. h 1999, coppell xvomen ~ ~en accounted for 9% of Me~rest clients. For ~e six mon~s en~g 6/30/2000, Coppell women, c~l~en ~d teens accounted for 15% cf~e chents. ~e ~dmg re~est of $10,0~ ~11 ~nd 5% of o~ 2000 Me~rest ~o~m budget. On beh~ of o~ clients, ~e F~ly Pla~ appr~iates yo~ ~nsidcrafion of ~s impo~t ~g request. PI~ feel free to conta~ m~ at 214443-7716 if I ~ ~swer ~y ~estic ns or ~o~de you ~ ad~o~ ~omfio~ Sinceely, l~ie A. M~d~k Director, F~ce ~d O~maons Cc: Angela Bedford-Baxtee Paige Flink Debra Mitchell-Poe. Tracy Newton COPPELL INDEPENDENT SCHOOL DISTRICT 200 S. DENTON TAP ROAD · COPPELL, TEXAS 75019 · (972) 471-1111 WILBURN O. ECHOLS, SUPERIIqTENDENT VONITA WHITE ASSI$TANT SUPERINTENDENT July 21, 2000 ASSISTANT SUP~/DENT RALPtt $EELEY Mr. Jim Witt ~ss~sv~rr City Manager City of Coppell P.O. Box 478 Coppell, Texas 75019 Dear Jim: I am writing in regard to previous discussions on the matter of funding of School Resource Officers and School Crossing Guards. As you will recall, I have provided you with information we gathered by surveying various school districts regarding payment of these expenses. As you are aware, CISD traditionally has paid for all School Crossing Guard expenses and most of the School Resource Officers costs. This is in contrast to our finding of the arrangements made in surrounding school districts for provision of similar services. The approximate cost for the services in question; School Resource Officers $40,000 and School Crossing Guard expenses $90,000. In light of continued escalation of "Robinhood" recapture payments, it becomes increasingly difficult to fund educational programs for our community. There seem to be expenses which are more frequently borne by the municipalities rather than the local school district and therefore, we respectfully request that the City of Coppell give strong consideration to bearing the cost of these services. I will certainly be willing to discuss this information at your convenience. We will also be open to suggestions regarding the accompanying personnel function, should the City of Coppell agree to the funding of these services. Wilburn O. Echols, Jr. Superintendent Coppell Independent School District City of Coppell Walkforward of Fund Balance General Fund As of June 30, 2000 2000-01 :;' Budget Beginning Fund Balance 10-01-99 $ 8,559,404.43 Add: Budgeted Revenues FY 00 23,695,041.00 Anticipated Revenue Increase 307,000.00 Less: Budgeted Expenditures FY 00 (24,410,992.00) Projected Fund Balance 09-30-00 8,150,453.43 Identified Projects: 10% Reserve ofFY 01 Budget (2,588,774.80) Designated Fund Balance - E911 (662,266.00) Designated Fund Balance - ADA (19,000.00) N. Service Center (560,000.00) Possible shortage from CO Issue (85,000.00) Designated for Self Insurance ( 175,000.00 ) Undesignated, Unreserved Fund Balance $ 4,060,412.63 Add: Budgeted Revenues FY 01 25,692,701.00 Less: Budgeted Expenditures FY 01 (25,887,748.00) Projected Fund Balance 09-30-01 3,865,365.63 The City of Coppell General Fund Revenue Summary Actual FY 00 Budget FY 01 Budget Description 1998-99 Amended Proposed Ad Valorem - Current $ 9,214,843 $ 10,848,674 $ 12,310,388 Ad Valorem Delinquent 57,462 27,000 27,000 Penalty and Interest 52,044 29,600 28,000 Roll Back Tax 123,289 0 0 Total Property Tax 9,447,638 10,905,274 12,365,388 Transmission Line Fee 49,755 30,300 30,400 Franchise - Electric 1,138,448 1,170,000 1,350,000 Franchise Telephone 124,496 140,000 154,000 Franchise Gas 153,981 175,000 175,000 Franchise - Solid Waste 286,392 285,000 310,000 Franchise - Cable 178,271 207,000 227,000 Total Franchise Tax 1,931,343 2,007,300 2,246,400 W/S Reimbursement 2,317,254 2,612,117 2,726,988 Sales Tax 2,676,966 2,735,000 2,878,500 Municipal Court Fines 732,264 1,200,500 1,320,300 Recreational Fees 4,215 405,500 907,000 Fire Services Fees 0 0 0 Sports Entry Fees 17 370 0 0 Building Permits 993 067 1,100,000 1,000,000 Zoning/Subdivision Fees 35 950 39,500 36 000 Street Lighting/Sign Fees 37 410 22,300 25 000 Contractor Registration 36 233 45,000 45 000 Street Cut Fees 16 000 21,200 21 000 Library Fees 23 907 25,000 25 000 Health Permits 17 980 17,000 20 000 Licenses 33 250 30,000 34 000 Program Proceeds 0 0 0 Alarm Permits 37,500 22,000 40,000 Animal Control 23,899 25,000 30,000 Construction Fees 405,492 150,000 200,000 Total Fees and Permits $ 1,682,273 $ 1,902,500 $ 2,383,000 The City of Coppell General Fund Revenue Summary Actual FY 00 Budget FY 01 Budget Description 1998-99 Amended Proposed E911 Revenue $ 240,361 $ 312 000 $ 350,000 Telecommunications Fee 1,684 5 000 0 CRDC Reimbursement 52,500 52 500 55,125 Salary Reimbursement 76,668 40 000 40,000 Ambulance Services 63,828 60 000 66,000 Maps and Publications 5,511 5 500 6,000 Interest Income 506,333 515 000 650,000 Miscellaneous Income 46,222 29 000 34,000 Grant Revenue 299,883 100 000 0 Claims/Damage Reimbursement 30,157 0 0 Lease Proceeds 47,501 1,203,350 96,000 Transfer In 0 0 475,000 Sale of City Property 10,885 10,000 0 Prior Year A/E/R 28,393 0 0 Over (Short) (65) 0 0 Total Other Revenue 1,409,861 2,332,350 1 772,125 Total Revenue $ 20,197,599 $ 23,695,041 $ 25 692,701 The City of Coppell General Fund Expenditure Summary Actual FY 00 Budget FY 01 Budget Department 1998-99 Amended Proposed Mayor and Council $ 156,571 $ 232,740 $ 247 193 City Management 428,860 494,502 533 997 Legal Services 312,156 300,000 325 000 Community Information Services 99,715 143,563 157 792 Finance 399,667 500,819 588 710 Tax Collections 160,345 186,303 211 653 Combined Services 612,658 1,648,693 1,276,058 Human Resources 561,656 665,158 731,321 Purchasing 127,529 147,744 166,896 City Secretary 150,716 201,443 213,188 Records Management 84,558 65,796 132,333 Information Services 198,906 97,300 14,707 Information Systems 731,328 1,866,849 1,341,569 Total General Government 4,024,665 6,550,910 5,940,417 Fire 3,784,217 4,169,078 4,768,603 Emergency Management 17,575 24,699 20,140 Building Inspections 365,955 415,016 420,534 Environmental Health 754,529 508,165 380,831 Municipal Court 448,527 624,205 673,474 Police 3,393,120 4,551,393 5,010,808 Total Public Safety 8,763,923 10,292,556 11,274,390 Engineering 645,040 616,847 722,266 Facilities Management 698,058 804,674 576,576 Streets 1,031,315 1,464,140 1,116,718 Fleet Services 475,509 474,409 574,761 Traffic Control 0 0 612,870 Planning and Zoning 250,339 304,781 348,777 Total Public Works 3,100,261 3,664,851 3,951,968 Library 825,910 1,093,250 1,256,735 Leisure Services 1,463,659 2,809,425 3,464,238 Total Cultural/Recreational 2,289,569 3,902,675 4,720,973 Total Expenditures $ 18,178,418 $ 24,410,992 $ 25,887,748