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HomeMy WebLinkAbout2003-253E Y CHILDREN'S SERVICES ADVISORY COMMITTEE C/O Human Services 1840 2e Street V Vero Beach , Florida 32960-3394 Phone: 561 -567-8000 (Ext. 467 or 524) Fax: 978-1798 E-Mail: Jcarlson0bcc.co.indian-dver.fl. us astersonbcc.co.indian-dver.fl .us To : Beth Jordan From : Joyce Johnston-Carl Date : September 30, 2003 Re : Grant Contracts 200 4 The attached is a Children ' s Service Advisory Committee Grant Contract for: G*MO.W. Please review the insurance certificate and verify that it is adequate by signing on the line below. Contact me if you have any questions . Thank you. Beth Jordan Date . F I V Ez OCT2 2003 CLERK TO THE En , R0 Indian River County Grant Contract This Grant Contract ("Contract' ) entered into effective this 1st day of October 2003 by and between Indian River County, a political subdivision of the State of Florida , 1840 25th Street, Vero Beach FL, 32960 ("County") and G . R . O. W. , Giving Rewarding Opportunities to Work, Inc. (" Recipient" ) ; of. (Address) G . R. O . W. 4110 Old Dixie Highway Vero Beach , FL 32967 G . R . O .W. Kids — A Parental Support Program Background Recitals A. The County has determined that it is in the public interest to promote healthy children in a healthy community . B . The County adopted Ordinance 99- 1 on January 19 , 1999 ("Ordinance") and established the Children's Services Advisory Committee to promote healthy children in a healthy community and to provide a unified system of planning and delivery within which children 's needs can be identified , targeted , evaluated and addressed . C . The Children ' s Services Advisory Committee has issued a request for proposals from individuals and entities that will assist the Children's Services Advisory Committee in fulfilling its purpose . D . The proposals submitted to the Children 's Services Advisory Committee and the recommendation of the Children's Services Advisory Committee have been reviewed by the County. E . The Recipient, by submitting a proposal to the Children' s Services Advisory Committee, has applied for a grant of money (" Grant") for the Grant Period (as such term is hereinafter defined ) on the terms and conditions set forth herein . F . The County has agreed to provide such Grant funds to the Recipient for the Grant Period (as such term is hereinafter defined ) on the terms and conditions set forth herein . NOW THEREFORE , in consideration of the mutual covenants and promises herein contained , and other good and valuable consideration , the receipt and adequacy of which are hereby acknowledged , the parties agree as follows: 1 . Background Recitals The background recitals are true and correct and form a material part of this Contract. 2 . Purpose of Grant The Grant shall be used only for the purposes set forth in the complete proposal submitted by the Recipient attached hereto as Exhibit "A" and incorporated herein by this reference (such purposes hereinafter referenced as " Grant Purposes" ) . 3 . Term The Recipient acknowledges and agrees that the Grant is limited to the fiscal year 2003/2004 ("Grant Period") . The Grant Period commences on October 1 , 2003 and ends on September 30, 2004 . 1 — 4 . Grant Funds and Payment The approved Grant for the Grant Period is Fifty Thousand Dollars ( $50 , 000 ) . The County agrees to reimburse the Recipient from such Grant funds for actual documented costs incurred for Grant Purposes provided in accordance with this Contract . Reimbursement requests may be made no more frequently than monthly . Each reimbursement request shall contain the information , at a minimum , that is set forth in Exhibit "B" attached hereto and incorporated herein by this reference . All reimbursement requests are subject to audit by the County . In addition , the County may require additional documentation of expenditures , as it deems appropriate . 5 . Additional Obligations of Recipient . 5 . 1 Records . The Recipient shall maintain adequate internal controls in order to safeguard the Grant . In addition , the Recipient shall maintain adequate records fully to document the use of the Grant funds for at least three (3 ) years after the expiration of the Grant Period , The County shall have access to all books , records , and documents as required in this Section for the purpose of inspection or audit during normal business hours at the County's expense , upon five ( 5) days prior written notice . 5 . 2 Compliance with Laws . The Recipient shall comply at all times with all applicable federal , state , and local laws , rules , and regulations . 5 . 3 Quarterly Performance Reports . The Recipient shall submit Quarterly Performance Reports to the Human Services Department of the County within fifteen ( 15 ) business days following : December 31 , March 31 , June 30 , and September 30 . 5 .4 Audit Requirements . If Recipient receives $25 , 000 or more in the aggregate from all Indian River County government funding sources , the Recipient is required to have an audit completed by an independent certified public accountant at the end of the Recipient's fiscal year. Within 120 days of the end of the Recipient's fiscal year, the Recipient shall submit the audit to the Indian River County Office of Management and Budget . The fiscal year will be as reported on the application for funding , and the Recipient agrees to notify the County prior to any change in the fiscal period of Recipient . The Recipient acknowledges that the County may deny funding to any Recipient if an audit required by this Contract for a prior fiscal year is past due and has not been submitted by May 1 . 5 . 4 . 1 The Recipient further acknowledges that, promptly upon receipt of a qualified opinion from its independent auditor, such qualified opinion shall immediately be provided to the Indian River County Office of Management and Budget . The qualified opinion shall thereupon be reported to the Board of Commissioners and funding under this Contract will cease immediately. The foregoing termination right is in addition to any other right of the County to terminate this Contract . 5 . 4 . 2 The Indian River County Office of Management and Budget reserves the right at any time to send a letter to the Recipient requesting clarification if there are any questions regarding a part of the financial statements , audit comments , or notes . 5 . 5 Insurance Requirements . Recipient shall , no later than September 23 , 2003 , provide to the Indian River County Risk Management Division a certificate or certificates issued by an insurer or insurers authorized to conduct business in Florida 2 - that is rated not less than category A- : VII by A. M . Best , subject to approval by Indian River County's risk manager, of the following types and amounts of insurance : ( i ) Commercial General Liability Insurance in an amount not less than $ 1 , 000 , 000 combined single limit for bodily injury and property damage , including coverage for premises/operations , products/completed operations , contractual liability, and independent contractors ; ( ii ) Business Auto Liability Insurance in an amount not less than $ 1 , 000 , 000 per occurrence combined single limit for bodily injury and property damage , including coverage for owned autos and other vehicles , hired autos and other vehicles , non -owned autos and other vehicles ; and ( iii ) Workers' Compensation and Employer's Liability (current Florida statutory limit) 5 . 6 Insurance Administration . The insurance certificates , evidencing all required insurance coverages shall be fully acceptable to County in both form and content , and shall provide and specify that the related insurance coverage shall not be cancelled without at least thirty (30 ) calendar days prior written notice having been given to the County. In addition , the County may request such other proofs and assurances as it may reasonably require that the insurance is and at all times remains in full force and effect . Recipient agrees that it is the Recipient's sole responsibility to coordinate activities among itself, the County, and the Recipient's insurer(s ) so that the insurance certificates are acceptable to and accepted by County within the time limits set forth in this Contract . The County shall be listed as an additional insured on all insurance coverage required by this Contract , except Workers ' Compensation insurance . The Recipient shall , upon ten ( 10 ) days ' prior written request from the County, deliver copies to the County, or make copies available for the County's inspection at Recipient's place of business , of any and all insurance policies that are required in this Contract . If the Recipient fails to deliver or make copies of the policies available to the County; fails to obtain replacement insurance or have previous insurance policies reinstated or renewed upon termination or cancellation of existing required coverages ; or fails in any other regard to obtain coverages sufficient to meet the terms and conditions of this Contract , then the County may, at its sole option , terminate this Contract . 5 . 7 Indemnification . The Recipient shall indemnify and save harmless the County, its agents , officials , and employees from and against any and all claims , liabilities , losses , damage , or causes of action which may arise from any misconduct , negligent act , or omissions of the Recipient , its agents , officers , or employees in connection with the performance of this Contract . 5 . 8 Public Records . The Recipient agrees to comply with the provisions of Chapter 119 , Florida Statutes ( Public Records Law) in connection with this Contract . 6 . Termination , This Contract may be terminated by either party, without cause , upon thirty (30 ) days prior written notice to the other party. In addition , the County may terminate this Contract for convenience upon ten ( 10 ) days prior written notice to the Recipient if the County determines that such termination is in the public interest. 7 . Availability of Funds . The obligations of the County under this Contract are subject to the availability of funds lawfully appropriated for its purpose by the Board of County Commissioners of Indian River County. - 3 - 8 . Standard Terms . This Contract is subject to the standard terms attached hereto as Exhibit C and incorporated herein in its entirety by this reference . IN WITNESS WHEREOF , County and Recipient have entered into this Contract on the date first above written . INDIAN RIVER COUNTY BOARD OF COUNTY COMMISS NERS By: Kenne R . Macht, Chairma Attest: J . K . Barton , Clerk B Deputy Clerk Approved : mes Chandler, ounty Administrator Approv as to form and legal sufficiency : r. ar' , Assist nt y Att RECIPIENT : G . R . O .W , 4110 Old Dixie Highway Vero B h , FL 32967 By: a Title 4 - EXHIBIT A [Copy of complete proposal/application] - 1 - EXHIBIT B [From policy adopted by Indian River County Board Of County Commissioners on February 19 , 2002] " D . Nonprofit Agency Responsibilities After Award of Funding Indian River County provides funding to all nonprofit agencies on a reimbursement basis only. All reimbursable expenses must be documented by an invoice and/or a copy of the canceled check . Any expense not documented properly to the satisfaction of the Office of Management & Budget and/or the County Administrator may not be reimbursed . If an agency repeatedly fails to provide adequate documentation , this may be reported to the Board of Commissioners . In the event an agency provides inadequate documentation on a consistent basis , funding may be discontinued immediately . Additionally, this may adversely affect future funding requests . Expenditures may only be reimbursed from the fiscal year for which funding was awarded . For example , no expenditures prior to October 1St may be reimbursed with funds from the following year . Additionally, if any funds are unexpended at the end of a fiscal year, these funds are not carried over to the next year unless expressly authorized by the Board of Commissioners . All requests for reimbursement at fiscal year end (September 30th) must be submitted on a timely basis . Each year, the Office of Management & Budget will send a letter to all nonprofit agencies advising of the deadline for reimbursement requests for the fiscal year. This deadline is typically early to mid October, since the Finance Department does not process checks for the prior fiscal year beyond that point . Each reimbursement request must include a summary of expenses by type . These summaries should be broken down into salaries , benefits , supplies , contractual services , etc . If Indian River County is reimbursing an agency for only a portion of an expense (e . g . salary of an employee ) , then the method for this portion should be disclosed on the summary. The Office of Management & Budget has summary forms available . Indian River County will not reimburse certain types of expenditures . These expenditure types are listed below. a . Travel expenses for travel outside the County including but not limited to ; mileage reimbursement, hotel rooms , meals , meal allowances , per Diem , and tolls . Mileage reimbursement for local travel (within Indian River County) is allowable . b . Sick or Vacation payments for employees . Since agencies may have various sick and vacation pay policies , these must be provided from other sources . c . Any expenses not associated with the provision of the program for which the County has awarded funding . d . Any expense not outlined in the agency's funding application . The County reserves the right to decline reimbursement for any expense as deemed necessary. " - 1 - EXHIBIT C STANDARD TERMS FOR GRANT CONTRACT 1 . Notices : Any notice , request , demand , consent , approval or other communication required or permitted by this Contract shall be given or made in writing , by any of the following methods : facsimile transmission ; hand delivery to the other party ; delivery by commercial overnight courier service ; or mailed by registered or certified mail ( postage prepaid ) , return receipt requested at the addresses of the parties shown below : County: Joyce Johnston-Carlson , Director Indian River County Human Services 184025th Street Vero Beach , Florida 32960-3365 Recipient : Jacqueline I . Reason G . R . O .W , Giving Rewarding Opportunities to Work (G . R . O .W . ) 4110 Old Dixie Highway Vero Beach , FL 32967 2 . Venue ; Choice of Law : The validity, interpretation , construction , and effect of this Contract shall be in accordance with and governed by the laws of the State of Florida , only. The location for settlement of any and all claims , controversies , or disputes , arising out of or relating to any part of this Contract , or any breach hereof, as well as any litigation between the parties , shall be Indian River County, Florida for claims brought in state court, and the Southern District of Florida for those claims justifiable in federal court . 3 . Entirety of Agreement : This Contract incorporates and includes all prior and contemporaneous negotiations , correspondence , conversations , agreements , and understandings applicable to the matters contained herein and the parties agree that there are no commitments , agreements , or understandings concerning the subject matter of this Contract that are not contained herein . Accordingly , it is agreed that no deviation from the terms hereof shall be predicated upon any prior representations or agreements , whether oral or written . It is further agreed that no modification , amendment or alteration in the terms and conditions contained herein shall be effective unless contained in a written document signed by both parties . 4 . Severability : In the event any provision of this Contract is determined to be unenforceable or invalid , such unenforceability or invalidity shall not affect the remaining provisions of this Contract , and every other term and provision of this Contract shall be deemed valid and enforceable to the extent permitted by law. To that extent, this Contract is deemed severable . 5 . Captions and Interpretations : Captions in this Contract are included for convenience only and are not to be considered in any construction or - 1 - interpretation of this Contract or any of its provisions . Unless the context indicates otherwise , words importing the singular number include the plural number, and vice versa . Words of any gender include the correlative words of the other genders , unless the sense indicates otherwise . 6 . Independent Contractor. The Recipient is and shall be an independent contractor for all purposes under this Contract . The Recipient is not an agent or employee of the County, and any and all persons engaged in any of the services or activities funded in whole or in part performed pursuant to this Contract shall at all times and in all places be subject to the Recipient' s sole direction , supervision , and control . 7 . Assignment. This Contract may not be assigned by the Recipient without the prior written consent of the County. - 2 - CERTIFICATE OF INSURANCE CERTIFICATE HOLDER NAMED INSURED ! INDIAN RIVER COUNTY F4855 ING REWARDING OPPORTUNITIES ' 1840 25TH STREET WORK, INC . ! VERO BEACH, FL 32960 43RD AVE . O BEACH , FL 32967 The company indicated below certifies that the insurance afforded by the policy or policies numbered and described below is in force as of the effective date of this certificate . This certificate of Insurance does not amend , extend, or otherwise alter the terms and conditions of Insurance coverage contained in any policy or policies numbered and described below . TYPE OF INSURANCE POLICY NUMBER P DATE DATE FFECTIVE EXPIRATION LIMITS OF LIABILITY GENERAL LIABILITY PENN AMERICA BROAD FORM [X 1 PREMISES-OPERATIONS INSURACE COMPANY 3/02/03 3/02/04 GENERAL BINDER AGGREGATE $ 150002000 [X ] PRODUCTS-COMPLETED OPERATIONS PROD. COMP. OPS . AGG. $ 12000,000 [ X PERSONAL & ADVERTISING EACH INJURY OCCURANCE $ 1500000 ANY ONE [ X I MEDICAL EXPENSES PERSON $ 1 ,000, 000 [ X 1 FIRE DAMAGE LEGAL ANY ONE PERSON $ 53000 ANY ONE FIRE $ 100,000 FAUTOMOBILE LIABILITY BODILY INJURY NATIONWIDE INSURANCE 5/17/03 5/17/04 EACH PERSON $ 77-BA-476173-3001PROPERTY DAMAGE EACH ACCIDENT $ [XI NON -OWNED COMBINED SINGLE LIMIT $ 1 ,000,000 rEXZCES7SLIAABILITYPERSONAL INJURY & LA FORM PROPERTY DAMAGE EACH OCCURANCE $ GENERAL AGGREGATE $ [ 1 WORKERS COMPENSATION AND BY ACCIDENT $ I 1 EMPLOYER - S LIABIL Y BODILY INJURY PER EMPLOYEE BY DISEASE $ BODILY INJURY POLICY LIMIT BYDISEASE $ Insurance in force for hazards indicated by an X SPECIAL ITEMS : Authorized Representative : Date Issued : 9/26/03 Counter signed at: PAT O' CONNELL INSURANCE P. O. BOX 650339 VERO BEACH, FL 32965 ACORD TM CERTIFICATE OF LIABILITY INSURANCE DATE ( 066/26/0/26/0 YYYY) 3 PRODUCER THIS CERTIFICATE IS ISSUED AS A MATTER OF INFORMATION Providence Property & Casualty Insurance Company ONLY AND CONFERS NO RIGHTS UPON THE CERTIFICATE 2995 L.B.J . Freeway, Ste. 121 HOLDER. THIS CERTIFICATE DOES NOT AMEND, EXTEND OR Dallas, TX 75234 ALTER THE COVERAGE AFFORDED BY THE POLICIES BELOW, INSURERS AFFORDING COVERAGE NAIC # INSURED INSURER A: Providence Property & Casualty Insurance Company 28711 SkilStaf, Inc. INSURER B : P.O. Box 729 Alexander City, AL 30511 -0729 INSURER C: L/CIF INSURER D: The AYS Group, Inc. dba AYS Employee Leasing INSURER E: COVERAGES THE POLICIES OF INSURANCE LISTED BELOW HAVE BEEN ISSUED TO THE INSURED NAMED ABOVE FOR THE POLICY PERIOD INDICATED. NOTWITHSTANDING ANY REQUIREMENT, TERM OR CONDITION OF ANY CONTRACTOR OTHER DOCUMENT WITH RESPECT TO WHICH THIS CERTIFICATE MAYBE ISSUED OR MAY PERTAIN, THE INSURANCE AFFORDED BY THE POLICIES DESCRIBED HEREIN IS SUBJECT TO ALL THE TERMS, EXCLUSIONS AND CONDITIONS OF SUCH POLICIES. AGGREGATE LIMITS SHOWN MAY HAVE BEEN REDUCED BY PAID CLAIMS. POLICY NUMBER POLICY EFFECTIVE POLICY EXPIRATION LIMITS GENERAL LIABILITY EACH OCCURRENCE $ _ COMMERCIAL GENERAL LIABILITY PREMISES Es occurrence $ CLAIMS MADE I OCCUR MED EXP (Any one person) $ PERSONAL & ADV INJURY $ GENERAL AGGREGATE $ GEN'L AGGREGATE LIMIT APPLIES PER: PRODUCTS - COMP/OP AGG $ POLICY PEOT LOC AUTOMOBILE LIABILITY COMBINED SINGLE LIMIT $ ANY AUTO (Ea accident) — ALL OWNED AUTOS BODILY INJURY $ SCHEDULED AUTOS (Per person) HIRED AUTOS BODILY INJURY (Per accident) $ NON-OWNED AUTOS PROPERTY DAMAGE $ (Per accident) GARAGE LIABILITY AUTO ONLY - EA ACCIDENT $ ANY AUTO OTHER THAN EA ACC $ AUTO ONLY: AGG $ EXCESS/UMBRELLA LIABILITY EACH OCCURRENCE $ OCCUR 1 CLAIMS MADE AGGREGATE $ $ DEDUCTIBLE $ RETENTION $ $ A WORKERS COMPENSATION AND X ORY L M TS m EMPLOYERS' LIABILITY E.L. EACH ACCIDENT $ 1 ,000 000 ANY PROPRIETORIPARTNER/EXECUnVE INCL WC0100004 01 /01/03 01/01 /04 OFFICERIMEMBER EXCLUDED? "et E. L. DISEASE - EA EMPLOYE $ 19000,000 If yes, describe under E.L. DISEASE - POLICY LIMIT 1 $ 1 ,000.000 SPECIAL PROVISIONS below OTHER DESCRIPTION OF OPERATIONS / LOCATIONS / VEHICLES / EXCLUSIONS ADDED BY ENDORSEMENT / SPECIAL PROVISIONS Workers ' compensation coverage is provided by contract to all employees of Skustaf, Inc. & The AYS Group, Inc. dba AYS Employee Leasing. Employees are provided by contract to G.R. O. W. by The AYS Group, Inc. dba AYS Employee Leasing and any emplopees .working under the directive of the mentioned companies are covered by the referenced policy effective 07101103. CERTIFICATE HOLDER CANCELLATION SHOULD ANY OF THE ABOVE DESCRIBED POLICIES BE CANCELLED BEFORE THE EXPIRATION DATE THEREOF, THE ISSUING INSURER WILL ENDEAVOR TO MAIL 30 DAYS WRITTEN G. R.O.W. NOTICE TO THE CERTIFICATE HOLDER NAMED TO THE LEFT, BUT FAILURE TO DO SO SHALL IMPOSE NO OBLIGATION OR LIABILITY OF ANY KIND UPON THE INSURER, ITS AGENTS OR 4855 43rd Avenue REPRESENTATIVES. AUTHORIZED REPRESENTATIVI �� •`_ rs'r,�; c- - ^Jc' _� Vero Beach, FL 32967 - ACORD 2S (2001/08) © ACORD CORPORATION 1988 INTERNAL REVENUE SERVICE DEPARTMENT OF THE TREASURY P . 0 . BOX 2508 CINCINNATI , OH 45201 Employer Identification Number : Date : �3 �a65-1066864 : . DLN : 17053120007031 GIVING REWARDING OPPORTUNITIES TO Contact Person : WORK G R 0 W INCORPORATED MRS . M . TAYLOR ID# 52449 4110 OLD DIXIE HIGHWAY Contact Telephone Number : VERO BEACH , FL 32967 ( 877 ) 829- 5500 Accounting Period Ending : December 31 Foundation Status Classification : 509 ( a ) ( 1 ) Advance Ruling Period Begins : November 7 , 2000 Advance Ruling Period Ends : December 31 , 2004 Addendum Applies . No Dear Applicant : . Based on information you supplied , and assuming your operations will be as stated in your application for recognition of exemption , we have determined you are exempt from federal income tax under section 501 ( a ) of the Internal Revenue Code as an organization described in section 501 ( c ) ( 3 ) . Because you are a newly created organization , we are not now making a final determination of your foundation status under section 509 ( x ) of the Code . However , we have determined that you can reasonably expect to be a publicly supported organization described in sections 509 ( a ) ( 1 ) and 170 ( b ) ( 1 ) ( A ) ( vi ) . Accordingly , during an advance ruling period you will be treated as a publicly supported organization , and not as a private foundation . This advance ruling period begins and ends on the dates shown above . Within 90 days after the end of your advance ruling period , you must send us the information needed to determine whether you have met the require- ments of the applicable support test during the advance ruling period . If you establish that you have been a publicly supported organization , we will classi- fy you as a section 509 ( a ) ( 1 ) or 509 ( a ) ( 2 ) organization as long as you continue to meet the requirements of the applicable support test . If you do not meet the public support requirements during the advance ruling period , we will classify you as a private foundation for future periods . Also , if we classify you as a private foundation , we will treat you as a private foundation from your beginning date for purposes of section 507 ( d ) and 4940 . Grantors and contributors may rely on our determination that you are not a private foundation until 90 days after the end of your advance ruling period . If you send us the required information within the 90 days , grantors and contributors may continue to rely on the advance determination until we make Letter 1045 ( DO/ CG ) .2. GIVING REWARDING OPPORTUNITIES TO a final determination of your foundation status . If we publish a notice in the Internal Revenue Bulletin stating that we will no longer treat you as a publicly supported organization , grantors and contributors may not rely on this determination after the date we publish the notice . In addition , if you lose your status as a publicly supported organi- zation , and a grantor or contributor was responsible for , or was aware of , the act or failure to act , that resulted in your loss of such status , that person may not rely on this determination from the date of the act or failure to act , Also , if a grantor or contributor learned that we had given notice that you would be removed from classification as a publicly supported organization , then that person may not rely on this determination as of the date he or she acquired such knowledge . If you change your sources of support , your purposes , character , or method of operation , please let us know so we can consider the effect of the change on your exempt status and foundation status , If you amend your organizational document or bylaws , please send us a copy of the amended document or bylaws . Also , let us know all changes in your name or address . As of January 1 , 1984 , you are liable for social security taxes under the Federal Insurance Contributions Act on amounts of $100 or more you pay to each of your employees during a calendar year . You are not liable for the tax imposed under the Federal Unemployment Tax Act ( FUTA ) , Organizations that are not private foundations are not subject to the pri- vate foundation excise taxes under Chapter 42 of the Internal Revenue Code . However , you are not automatically exempt from other federal excise taxes . If you have any questions about excise , employment , or other federal taxes , please let us know . Donors may deduct contributions to you as provided in section 170 of the Internal Revenue Code . Bequests , legacies , devises , transfers , or gifts to you or for your use are deductible for Federal estate and gift tax purposes if they meet the applicable provisions of sections 2055 , 2106 , and 2522 of the Code . Donors may deduct contributions to you only to the extent that their contributions are gifts , with no consideration received . Ticket purchases and similar payments in conjunction with fundraising events may not necessarily qualify as deductible contributions , depending on the circumstances . Revenue Ruling 67 -246 , published in Cumulative Bulletin 1967- 2 , on page 104 , gives guidelines regarding when taxpayers may deduct payments for admission to , or other participation in , fundraising activities for charity . Contributions to you are deductible by donors beginning November 7 , 2000 . You are not required to file Form 990 , Return of Organization Exempt From Income Tax , if your gross receipts each year are normally $25 , 000 or less . If you receive a Form 990 package in the mail , simply attach the label provided , check the box in the heading to indicate that your annual gross receipts are normally $ 25 , 000 or less , and sign the return . Because you will be treated as Letter 1045 ( DO/ CG ) - 3 - GIVING REWARDING OPPORTUNITIES TO a public charity for return filing purposes during your entire advance ruling period , you should file Form 990 for each year in your advance ruling period that you exceed the $ 25 , 000 filing threshold even if your sources of support do not satisfy the public support test specified in the heading of this letter . If a return is required , it must be filed by the 15th day of the fifth month after the end of your annual accounting period . A penalty of $ 20 a day is charged when a return is filed late , unless there is reasonable cause for the delay . However , the maximum penalty charged cannot exceed $ 10 , 000 or 5 percent of your gross receipts for the year , whichever is less . For organizations with gross receipts exceeding $ 1 , 000 , 000 in any year , the penalty is $ 100 per day per return , unless there is reasonable cause for the delay . The maximum penalty for an organization with gross receipts exceeding $ 1 , 000 , 000 shall not exceed $ 50 , 000 . This penalty may also be charged if a return is not complete . So , please be sure your return is complete before you file it . You are not required to file federal income tax returns unless you are subject to the tax on unrelated business income under section 511 of the Code . If you are subject to this tax , you must file an income tax return on Form 990-T , Exempt Organization Business Income Tax Return . In this letter we are not determining whether any of your present or proposed activities are unre- lated trade or business as defined in section 513 of the Code . You are required to make your annual information return , Form 990 or Form 990-EZ , available for public inspection for three years after the later of the due date of the return or the date the return is filed . You are also required to make available for public inspection your exemption application , any supporting documents , and your exemption letter . Copies of these documents are also required to be provided to any individual upon written or in person request without charge other than reasonable fees for copying and postage . You may fulfill this requirement by placing these documents on the Internet . Penalties may be imposed for failure to comply with these requirements . Additional information is available in Publication 557 , Tax-Exempt Status for Your Organization , or you may call our toll free number shown above . You need an employer identification number even if you have no employees . If an employer identification number was not entered on your application , we will assign a number to you and advise you of it . Please use that number on all returns you file and in all correspondence with the Internal Revenue Service . This determination is based on evidence that your funds are dedicated to the purposes listed in section 501 ( c ) ( 3 ) of the Code . To assure your continued exemption , you should keep records to show that funds are spent only for those purposes . If you distribute funds to other organizations , your records should show whether they are exempt under section 501 ( c ) ( 3 ) . In cases where the recipient organization is not exempt under section 501 ( c ) ( 3 ) , you must have evidence that the funds will remain dedicated to the required purposes and that the recipient will use the funds for those purposes . Letter 1045 ( DO / CG ) — e .4- GIVING REWARDING OPPORTUNITIES TO If you distribute funds to individuals , you should keep case histories showing the recipients ' names , addresses , purposes of awards , manner of selec- tion , and relationship ( if any ) to members , officers , trustees or donors of funds to you , so that you can substantiate upon request by the Internal Revenue Service any and all distributions you made to individuals . ( Revenue Ruling 56- 304 , C . B . 1956-2 , page 306 . ) If we said in the heading of this letter that an addendum applies , the addendum enclosed is an integral part of this letter . Because this letter could help us resolve any questions about your exempt status and foundation status , you should keep it in your permanent records . If you have any questions , please contact the person whose name and telephone number are shown in the heading of this letter . Sincerely yours , Steven T . Miller Director , Exempt Organizations Enclosure ( s ) . Form 872-C Letter 1045 ( DO/ CG ) By: G.R.O. W. — G. R.O.W. Kids Program For: Children' s Services Advisory Council ORGANIZATION : Giving Rewarding Opportunities to Work (G.R.O.W.), Inc. PROGRAM : G R.O W Kids — A Child Care Assistance Program TABLE OF CONTENTS Please "X" the parts of the grant application to indicate they are included. Also, please put the page number where the information can be located. X1 Section of the Proposal Pa e # X TABLE OF CONTENTS (Check list) X COVER PAGE (with signatures) . 3 A. ORGANIZATION CAPABILITY (one page maximum) X 1 . Mission and Vision of organization . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X 2 . Summary of expertise, accomplishments, and population served . . . 4 B. PROGRAM NEED STATEMENT (one page maximum) X 1 . Program Need Statement . . . . " , . , . , . . . . , . . . . . . . . . X 2 . Programs that address need and gaps in service , . , . . , . . " , " " . . , . . . . . . ago . . . . . . . . . 5 C. PROGRAM DESCRIPTION (two pages maximum) X1 . Funding priority . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a * * . . . . . . . . . . . . . . . . . . . . . . X 2 . Description of program activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a * , * . . . . . . . . . . . . . . . . . . X 3 . Evidence that program strategy will work . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . a ' . 7 X 4 . Staffing , . . . . . . . 9 a 9 a % & a a 9 . . . g . . . . . . 000 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 , * . . . . . . . . . . . . . . . . I ' ll 7 X , 5 . Awareness of program . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . * * . . . . . . . 7 X 6 . Accessibility of program . . . . . . . . . . . . . . . . . . . . . 0000 . . . . . . . . . . . . . . . . . . . . . . . . . . . , 0111 . . . . . . 7 X D. MEASURABLE OUTCOMES (two pages maximum) . , . 8 X E. COLLABORATION (one page maximum) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 F. PROGRAM EVALUATION (two pages maximum) X1 . Demographics . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 X2 . Measures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . " I ' ll . . . . . . . . . . . . . . . . . . . . . . . . . . . . ' ll0 * 6 . . . . . . 009044 10 X3 . Reporting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 X G. TIMETABLE (one page maximum) 12 H. UNDUPLICATED CLIENT COUNT X 1 . Projections by Location . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 X 2 . Projections by Age Group " , , . , , . . 111 * 1160000000 * Do * goo 11106 * 111141 " , a Osage 6 * 00800 0 0 13 1 S By: G.R.O.W. — G.R.O.W. Kids Program For: Children's Services Advisory Council I. BUDGET FORMS X 1 . Budget Narrative Worksheet. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 X 2 . Total Agency Budget . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 X 3 . Total Program Budget. . . . . . " , . " " 0 * 6 20 X 4 . Funder Specific Budget. 191111111 * * 4 * 06000066868 21 X 5 . Explanation for Variances — Total Program Budget . . 22 X 6 . Explanation for Variances — Funder Specific Budget . . 23 X J. FUNDER SPECIFIC/ADDITIONAL SHEETS K. APPENDIX 2 By: G.R.O.W. — G.R.O.W. Kids Program For: Children 's Services Advisory Council PROGRAM COVER PAGE Organization Name : Giving Rewarding Opportunities to Work (G. R.O.W.), Inc. Executive Director: Jacqueline I. Reason Email : growinc2@bellsouth.net Address : 4110 Old Dixie Hi hway Telephone : (772) 563 -0660 Vero Beach, FL 32967 Fax : (772) 563 -2210 Program Director: Jacqueline I. Reason Email : growinc2gbellsouth. net Address : 4110 Old Dixie Highway Telephone : (772) 563 -0660 Vero Beach, FL 32967 Fax : (772) 563 -2210 Program Title: G.R.O.W. Kids - A Parental Support Program Priority Need Area Addressed. Immediate access to quality child care/after school activities for young children, ages 0 to 10 of disadvantaged, parenting_youth who are eligible for services through Out-of-School Youth (OSY) or Front Porch Family Literacy. Brief Description of the Program : An expansion of services offered to young, disadvantaged parenting_youth. Program to provide immediate child care assistance for eligible program participants while on waiting list of federal programs . The program will result in the ability of more disadvantaged, young parents to work and/or train, and provide their children a safe, stable, healthy, productive environment in which to live and grow to adulthood. Amount Requested from Funder for 2003 /04 : $ 1709545 Total Proposed Program Budget for 2003 /04 : $ 1859782 Percent of Total Program Budget : 91 . 8 % Current Funding ( 2002 /03 ) : $ - Dollar increase /(decrease ) in request : $ 1709545 Percent increase /( decrease ) in request : # DIV / 0 ! Unduplicated Number of Children to be served Individually : 45 Unduplicated Number of Adults to be served Individually : 20 Unduplicated Number to be served via Group settings : - Total Program Cost per Client : 2858 . 18 Will these funds be used to match another source ? No If yes , name the source : N /A Amount : $ _ Therg nization 's Board of Direct ved this application on (date). N e f Preside )lair of the Signature ire e o xecuhve Director/CEO Signature 3 By: G. R.O.W. — G. R.O.W. Kids Program For: Children 's Services Advisory Council PROPOSAL NARRATIVE Please respond to each question in the allotted space for each section . In responding to each section of the proposal narrative, please retain the section-label and/or question you are addressing. Type using 12 pt. Font on 8 %z X 11 paper and number each page . These directions and the graphic boxes may be deleted if space is needed. A. ORGANIZATION CAPABILITY (Entire Section A not to exceed one page) 1 . Provide the mission statement and vision of your organization. To provide disadvantaged youth a strong foundation for success by offering comprehensive education, training, life management, work experience, support services, and entrepreneurial opportunities that prepares them to succeed in the workplace or post-secondary education and result in a lifetime of self-sufficiency. 2. Provide a brief summary of your organization including areas of expertise, accomplishments and population served. Giving Rewarding Opportunities to Work (G.R.O. W.), Inc. is a grassroots, tax-exempt organization providing Indian River County disadvantaged, parenting youth with innovative, effective training and employment services since March 2000 . The organization was founded and is operated by natives of Indian River County. The Workforce Development Board of the Treasure Coast currently provides 90% of our funding. G.R.O . W. targets disadvantaged, parenting youth between the ages of 16 and 25 and prepares them for meaningful entry-level jobs in banking, office/small business management, construction, property maintenance, or entrepreneurship. Our twelve week curriculum was developed in partnership with local industry employers to ensure that program graduates are in- demand and immediately employable. Under it' s umbrella, the parent organization began operating three small businesses in July 2002 . These businesses will generate revenue to help support the costs of our program, and provide paid training for participants for a period of up to six months. Our areas of expertise include implementing creative methods to successfully recruit and motivate a diverse population of youth to enter and complete education and training programs, developing effective relationships with youth, and identifying niches in our labor market that allows us to develop unduplicated short-term training programs that result in immediate jobs and higher pay. Since November 2000, our organization have enrolled 114 youth with a 85 % positive outcome rate and an average annual wage gain for those entering employment of $ 14,600. We are the only out-of-school youth/service provider in Indian River County that provides direct services to this target group, and one of only two in our four county Region. 4 By: G. R.O.W. — G.R.O.W. Kids Program For: Children's Services Advisory Council Be PROGRAM NEED STATEMENT (Entire Section B not to exceed one page) 1 . a) What is the unacceptable condition requiring change? b) Who has the need? C) Where do they live? d) Provide local, state or national trend data, with reference source, that corroborates that this is an area of need. There is a large number of disadvantaged, parenting youth that must complete their high school education and obtaining occupational training in order to become self-sufficient and provide their young children with a safe, positive home in which to live and grow. In order to access these services, these young parents are in need of immediate assistance obtaining quality child care or participation in after-school activities for their children. It is vital to address this need now so that young parents can become self-sufficient during their early adulthood and avoid the welfare or prison system, or becoming homeless or dependent upon welfare programs . According to Community Child Care Resource Center as of May 27, 2003 there are currently 900 children in IRC on waiting lists for child care assistance, and the estimated waiting period is 2 years to receive assistance. A survey conducted by the Children' s Defense Fund reported that there are 46,800 children on waiting lists in Florida; the 2nd higher number in the entire United States. It also reported the average cost of child care for a 12-month old in Florida is $5 , 133 per year. According to our records, this is approximately three times the average annual earnings of a disadvantaged, parenting youth at the time of entrance into our program. The United Way Success by Six Initiative has conducted research that shows that a child who participates in a quality early childhood program is 40 to 50% less likely to be a teen parent, live on welfare, or go to jail. It is vital to the future welfare and economics of our County, and our country, that we implement new sources of support that will assist low-income and disadvantaged parents to access quality child care for their children. 2. a) Identify similar programs that are currently serving the needs of your targeted population; b) Explain how these existing programs are under-serving the targeted population of your program. Community Child Care Resources (CCCR) and Agricultural & Labor Program, Inc. (ALPI) provides assistance to low-income youth and adults. Presently, however, according to these agencies, there is an estimated I to 2 year waiting period for assistance. CCCR reports 140 children on their waiting list and, according to a staff member in ALPI' s office, "the exact number is unknown, but it is a long, long waiting list." The majority of all children on these waiting lists are infants and toddlers. At least one parent is required to work 20 hours per week to receive assistance, and will be given 90 days to find a job if they are not employed at the time assistance become available. Our organization is the only one in the County that target and provide direct training, employment, support services, and entrepreneurial opportunities for disadvantaged, parenting youth. Our programs allows students to complete coursework, get a job, or enter paid training within 90-days of entrance. 5 By: G.R.O.W. — G.R.O.W. Kids Program For: Children's Services Advisory Council co PROGRAM DESCRIPTION (Entire Section C. I — 6, not to exceed two pages) 1 . List Priority Needs area addressed. Funding that will provide immediate access to quality early childhood programs for disadvantaged, parenting youth with children ages 0 to 10 who require training/employment assistance to provide a healthy, home environment. 2. Briefly describe program activities including location of services. • Outreach and recruitment • Parenting/pregnant youth are identified during the intake process completed at our facility • A needs and career assessment will be completed at our facility • Parenting youth will be referred to ALPI and CCCR to apply for/obtain assistance or be placed on the waiting list • Parenting youth must bring an approval for assistance or evidence of placement on the waiting list • Children of eligible parents will be enrolled in to child care or after-school program • Parents will be enrolled and must actively participate in our employment/training program • Children will be transported to/from child care; Ross Small World to manage daily operation • Parents will be transported to/from class/training at our facility • Job placement assistance provided for parents • Follow-up for one year on participating parents and children 3. Briefly describe how your program intends to address the stated need/problem. Include reference to any studies or evidence that indicate proposed strategies are effective with target population. Once applicants have been determined eligible to receive services through our out-of-school training and employment program, all barriers to enrolling in and completing the program will be identified. GROW will immediately enroll eligible children of eligible participants that must be placed on waiting lists prior to entering child care. Once children are enrolled into child care, parent must enroll and actively participate in all education, training, work experience, savings, entrepreneurship, and employment activities as written and agreed in their youth self-sufficiency plan. Under the direction of and in partnership with Ross Small World, children will participate in age-appropriate activities and receive quality care; depending upon the ages of the children, they may also participate in the food program to ensure that healthy balanced meals provided. Children will remain enrolled in child care until such time that parents are approved for child care assistance through ALPI or CCCR, or until the parent is terminated/exited from the program for failure to participate as required, voluntarily resignation, incarceration, entering the military, relocating from the area, or for some other reason that disqualifies the child from participation. Once a parent completes the program and is exited from the system, children can remain enrolled in child-care as part of follow-up to help ensure the parent' s ability to enter and retain employment, continue their education/training, and successfully provide their children a stable, safe, positive, more productive home environment. There are several studies that have demonstrated the importance of quality child care and other 6 By: G.R.O.W. — G.R.O.W. Kids Program For: Children's services Advisory Council early childhood programs to the future of children, as well as to the parent' s ability to successfully train and/or work and provide for the family' s basic needs. One local report, the January 2003 Survey of Local Homeless Coalitions for FY2001 -2002 Annual Report On Homeless Conditions in Florida lists the causes of homelessness; 20% were due to a lack of child care and another 33 % were due to a lack of education and training. Currently there are 10 eligible children in need of child care, but are unable to be placed in child care because our programs child care budget small budget have been exhausted, and the waiting lists for ALPI and CCCR are two years long. Parents cannot enroll into the program, and those parents receiving assistance are at great risk of losing it, and subsequently their employment or not completing training. Failure to implement this program will result in many of these young parents and their children entering the welfare system, parents becoming involved in criminal activity in an effort to meet their basic needs, and/or homelessness. 4. List staffing needed for your program, including required experience and estimated hours per week in program for each staff member and/or volunteers (This section should conform with the information in the Position Listing on the Budget Narrative Worksheet). Program Staff required includes a Director w/5 years experience (260 hours), (4) Child Care Workers with one year experience (2080 hours each), (4) Instructors/Trainers with 5 years experience (450 hours each), a Referral Coordinator with one year experience ( 104 hours), an Intake Specialist with one year experience ( 104 hours), and a Van Driver with one year experience (780 hours) a CDL endorsement, and a good driving record. 5. How will the target population be made aware of the program? The target population is currently being recruited through our existing Out-of-School Youth and Front Porch Family Literacy programs. Applicants will be made aware of this program during the in-take and/or needs assessment processes, as well as through outreach/marketing materials. 6. How will the program be accessible to target population (i.e. location, transportation, hours of operation)? Our facility is located in the community of Gifford, from which 90% of eligible program participants reside. We currently provide limited transportation assistance to/from daycare, and our training facility. Child care services will be provided from 7 a.m. to 11 : 00 p .m. , Monday through Friday, which will allow parents a larger market in which to seek employment. Training is provided during normal business hours; according to demand, however, training may also be offered during the evenings . 7 By: G. R.O. W. — G . R.O. W. Kids Program For: Children 's Services Advisory Council D. MEASURABLE OUTCOMES (Entire Section D not to exceed two pages) OUTCOMES ACTIVITIES Add all the elements or the Measurable Outcomes Add the tasks to accomplish the Outcome(s) 1 . To increase the number of eligible Determine parent eligibility for the program ; participants that have immediate access to complete a needs assessment child care by 80% in one year as reported by the applicant, ALPI, and CCCR. Baseline : Program Application; ALPI and CCCR Waiting_Lists 2 . To increase the number of children of Enroll eligible children into child care at disadvantaged, parenting youth, ages 0 to licensed child care facility or in an after-school 10, that participate in a quality child care or program after-school program by 80% in one year as reported by the applicant, ALPI, and CCCR. Baseline : Pro ram Application; ALPI and CCCR Waiting Lists 3 . To decrease the number of enrolled Ensure that parents earn a credential , by participants that do not have a credential by enrolling to participate in educational courses, 65% in one year as identified during the in- money management, work readiness, and take and needs assessment processes as a occupational training programs and activities barrier to employment and/or self- through completion. sufficiency. Baseline : Needs/Career Assessment 4 . To increase graduates reported earnings for Assist graduates to secure employment upon the six month period prior to entering the program completion. program by $3 , 120 for the six month period following the exit quarter. Baseline : WIA Self-Certification Form 5 . To decrease the number of jobs held by Provide follow up and counseling/job coaching graduates in the six month period after for a period of up to one year after exit from entering employment by 75%, as compared program. to the number of jobs reported held for six- month period prior to entry on participants program application. Baseline : Pre- prowram/employrnent application 8 By: G.R.O.W. — G.R.O.W. Kids Program For: Children 's Services Advisory Council E. COLLABORATION (Entire Section E not to exceed one page) 1 . List your program ' s collaborative partners and the resources they are providing to the program beyond referrals and support. (See individual funder requirements for inclusion of collaborative agreement letters. Collaborative Agency Resources provided to the program Ross Small World Child care services; supervision of child care workers Workforce Development Board Funding for OSY education and training program Progressive Civic League Funding for Family Literacy education/training program Primerica In-Kind Instruction for Money Management Program Adult Education Equipment/educational materials for GED Program 9 By: G.R.O.W. — G.R.O.W. Kids Program For: Children's Services Advisory Council F. PROGRAM EVALUATION (Entire Section F not to exceed two pages) 1 . DEMOGRAPHICS : What information (data elements) will you need to collect in order to accurately describe your target population including demographics (age, gender and ethnic background) required by the funder in Section H? What are the pieces of information that qualify them for your target population? How do you document their need for services or their "unacceptable condition requiring change" from Section Bl ? The information that will need to be collected include age, earnings for 6-month period prior to application, pregnant and/or parenting, education level, basic skills level, employment status, ages of children, and child care status . Information that qualifies applicants for the target group include eligibility determination for OSY or Front Porch Family Literacy Program, which consists of age, income, education level, basic skills level, pregnant or parenting status, employment status, and street address. The need for services will be documented through a needs assessment. Once parenting youth have been identified, they will meet with the Client Services Coordinator, who will discuss with the parent their child care status. If children are not enrolled in a child care program, the parent will be required to advise of the reasons why they are not enrolled. If they are on a waiting list, verification must be obtained; if they have not applied, a referral will be made to ALPI and CCCR, and depending upon the ages of the children, EOC Head Start Program. Once application has been made, verification of approval, denial/reason for denial , or placement/location/estimate time on the waiting list must be obtained. 2. MEASURES : What data elements will you need to collect to show that you have achieved (or made progress toward) your Measurable Outcomes in Section D? What tools or items are you using as measures (grades, survey scores, attendance, absences, skill levels) for your program? Are you getting baseline information from a source on your Collaboration List in Section E? Are there results from your Activities in Section D that need to be documented ? How often do you need to collect or follow-up on this data? In order to show progress toward measurable outcomes, information that will be collected includes eligibility documentation, child care enrollment forms, certificates of completion, employment information, and follow up information such as dates of employment and earnings. Tools that will be used to measure outcomes include Program Application, ALPI and CCCR Waiting Lists, Needs Assessment, WIA Self-Certification Form, and Program/ Employment application. Some baseline information will be provided by collaborative partners, while other information will be provided by the parent or determined during the application, intake, and assessment processes. Data will be collected on an on-going basis and reported quarterly to document activities and outcomes. Follow up will be conducted for one year after exit, at 30 day, 60 day, 90 day, 6 month, 9 month, and 12 month intervals . Follow up information will be obtained through employment verification, worksite visits, and counseling/job coaching. 10 By: G.R.O.W. — G.R.O. W. Kids Program For: Children 's Services Advisory Council 3. REPORTING : What will you do with this information to show that change has occurred? How will you use or present these results to the consumer, the funder, the program, and the community? How will you use this information to improve your program ? All information obtained will be measured against baseline data to determine the programs success in meeting goals and objectives. Outcome information will be used in many ways. It will be used during outreach and recruitment, to help develop more funding sources, place more young people in meaningful jobs, to improve and expand our program, and to successfully solicit volunteers and donations from the community. During the outreach process potential participants will read the information in brochures and learn more during orientation. Brochures will be placed throughout the community, in businesses where a large number of young people are employed, and in their favorite hangouts. Quarterly reports will be developed and provided to funder to show progress, measure outcomes, and demonstrate success. This information will be used to encourage the support of the business community through increased classroom participation, employment opportunities, and in-kind and cash donations. In an effort to recruit more community residents as volunteers, good news information will be reported through the recently approved "Makin' It Plain" newsletter, targeting 4,000 Gifford residents. Statistics from these reports will be used to determine positive and negative trends and to identify areas that need to be improved. Information will be shared with other community agencies for their use, as well as in presentations, grants or proposals to potential funders who can help expand our program to serve more youth, in multiple areas . 11 By: G.R.O.W. — G.R.O.W. Kids Program For: Children' s Services Advisory Council G. TIMETABLE (Section G not to exceed one page) 1 . List the major action steps, activities or cycles of events that will occur within the program year. New programs should include any start-up planning that may occur outside the funding year. In completing the timetable, review information detailed in prior sections. Month/Period Activities July — October 2003 Re-enroll current child care participants in temporary program through October 15 , 2003 Aug 2003 Recruit Staff (Child Care Workers and Van Driver) September 2003 Acquire facility and educational materials; sign contract effective October 1 , 2003 October 2003 Train staff 1 st two weeks; transfer children from temporary program; recruit new group of eligible parents November 2003 Enroll new group of children into child care; 1 " training session begins January 2004 1 st quarterly report due; recruit parents for next training session and enroll children into child care February 2004 2nd training session begins April 2004 2nd quarterly report due; recruit parents for next training session and enroll children into child care May 2004 3rd training session begins July 2004 3rd quarterly report due; recruit parent for next training session and enroll children into child care August 2004 4t' training session begins September 2004 Contract year ends October 2004 4`h quarter/annual report due 12 By: G.R.O.W. — G.R.O.W. Kids Program For: Children 's Services Advisory Council H. PROJECTIONS FOR UNDUPLICATED CLIENTS Number of Undu licated Clients by Location Last Fiscal Year Current Fiscal Year Next Fiscal Year Location Actual 2001/2002 Budget 2002/03 Projections 2003/04 Unduplicated Clients Unduplicated Clients Unduplicated Clients N. Indian River County - - 60 S . Indian River County - - 5 Indian River Co. Total - - 65 Greater Stuart Hobe Sound Indiantown Jensen Beach Palm City Martin County Total Fort Pierce Port Saint Lucie St. Lucie Co. Total Okeechobee County Palm Beach County TOTAL SERVED - - 65 mj Number of Unduplicated Clients bv Age Last Fiscal Year Current Fiscal Year Next Fiscal Year Location Actual 2001 /2002 Budget 2002/03 Projections 2003/04 Individuals Group Individuals Group Individuals Group 0 to 4 - (Pre-school) - - - - 35 - 5 to 10 - (Elementary) - - - - 10 - 11 to 14 - (Middle) 15 to 18 - (High School) 19 to 59 - (Adults) - - _ _ 20 _ 60 + (Seniors) TOTAL SERVED - - - - 65 - 13 Giving Rewarding Opportunities to Work (G , R.O.W .). Inc UNIFORM GRANT APPLICATION BUDGET NARRATIVE WORKSHEET IMPORTANT. The Budget Narrative should provide details to justify the amount requested in each line item of the budget for your program. From this worksheet, your figures will be linked to the Total Agency Budget, Total Program Budget and Funder Specific Budget Forms. AGENCY/PROGRAM NAME : Giving Rewarding Opportunities to Work ( G . R.O.W. ) - GROW Kids FUNDER: Children's Advisory Committee - Indian River County ; CAUTION : Do not enter any figures where a cell is colored in dark blue - Formulas and/or links are in place. Gray areas should ; he used for calculations and to write information only. a GRAY Y EASUSE FON Pro osed Total Pro ram Funder S ecitrc Total Agency REVENUES AGENCY USE ONLY p g p g y (WOW DETAIL 6 Budget Budget Budget CALCULATIONS) 1 Children's Services Council-St. Lucie 2 Children's Services Councll-Martin 3 Children's Services Council-Okeechobee 4 Advisory Committee-Indian River 175, 187.00 1709545.00 170,545.00 5 United Way-St, Lucie County 6 United Way-Martin County 7 United Way-Okeechobee County 8 United Way-Indian River County 9 Department of Children & Families 10 County Funds 11 Contributions-Cash 5,000.00 12 Program Fees 13 Fund Raising Events-Net 14 Sales to Public - Net 35,000 .00 15 Membership Dues 16 Investment Income 17 Miscellaneous 18 Legacies & Bequests 19 Funds from Other Sources 10,595.00 310,321 .00 20a Reserve Funds Used for Operating 14,500.00 20b In-Kind Donations ( Not included in total ) 19,062 .00 21 TOTAL REVENUES (doesn't include line 201)) $ 185 , 782 . 00 $ 170 , 545 .00 $535 , 366 . 00 A B C D EXPENDITURES CRAY AREAS FOR Proposed Total Program Funder Specific Total Agency AGENCY USE ONLY MHOIN CALCWITIONS) Budget Budget Budget 22 Salaries - (must complete chart on next page) 118 ,060 . 00 103 , 640 . 00 303 , 560 . 00 Salary 23 FICA - Total salaries x 0.0765 7.65% 71926 x6 24 Retirement - Annual pension for qualified staff 000 25 Life/Health - Medical/Dental/Short-term Disab. 14 , 250 0U 26 Workers Compensation - # employees x rate F-Ionda Unemployment - # projected 27 employees x $7,000 x UCT-6 rate 5/28/2003 15 D POSITION „ .iSALARIES ProgramSpecific Budget ross Annual Posidon Tide / Total HrsAvk (Agency)Example. Executive DlrectorI46hrsr rrr rr r rrr rr rrr rr - - � • . 111 f1 11 11 . 1 11 ' 1 ' . - • . - . - : : 1 f1 : 111 11 11 , Client Service/Referral • . • 15 hrs SOON : : 1 II : 1 It 11 11 Driver : II f1 : 11 11 : 11 : Child Care Worker / 40 hrs OEM1=9 11111 11111 MIX1111VA Chil • - - • - 4I III II 1 . 1 11 I . 1 11 1 $ I • ' Child Care Worker / 40hrs1=000 Chil • - • - r / 40hrs MEMO111 fI 11111 11111 • 1 . . -Instructor :- • t ffc/Small Bus • 1—hrsllll : III 1 • 111 1 11 — t • ' 1 111 11 11 11 InstructorProfl DeVI 110hrs : 111 ! i 1 111 11 11 11 ■ Instructor • ' • • - MEN : fI / 1 • 1 111 11 11 11 _� i ' I • • • • • • 1 • .. 2 '' i l47 �r < T:iiF �....i1-,.,�, C 1 • 1 1 $ 118 , 060. 00 • • � It (FunderFRINGE BENEFITS DETAIL . Budget Spec, c Worker's C01UMn C only, from line 22 to 27) fi �; Health Ins. I I • , r • _ Budget Example: Case �LanagerI40hrs rlr 11 r II 11 / J 11 11 1 / I / IJ Director / • 1 1 .i f FI f If ! I ! 1 I ! • � • - • • • 1 f1 ® 1 11 1 11 1 11 1 11 �� iVan Driver 15 his ' 11 1f ” . • 1 11 1 11 1 tl 1 11 � • rChil • Care WorkerI hrsf1I 11 1 • 1 11 111 11 1 11 1 11 i • Child Care Worl<erI hrs t • 1 1 11 111 11 1 11 1 IJ 11 I ChildCare Worker ' ihrs11 Ii 11 1 11 1 .11 11 1 11 1 IJ 1f • ChildCare • '' I hrst ! 1 i 11 • 1 1 / 111 I ! 1 / 1 / • • � ihrsAnstruct ! I I 1 11 1 11 ! 1 • 1 11 ! 11 • • : • I • 1 tt ® 1 11 1 11 / 11 1 It II ' / Profl / I hrs11 1 1 : 1 1 111 11 1 11 1 11 ii • f 1 • i ! f 11 I i i • t ---- I i t • ! • ---- t 1 I i I t • 1 - --- i t t I • • f i ! ---- i I • • f 1 11 ---- ii1 1 t • t t • ----_��i�i I • t • • • t -- 1 • fi is < �r � o < - _ sIP U . Is, x , � L-.: • ! I � '., • : •- . - '. • 11 maim • • 1 � '� 1 1 • ..., ..:y_ ,2,'. t 11 j 11 Giving Rewarding Opportunities to Work (G. R.O.W.), Inc. A B C D EXPENDITURES GRAY AREAS FOR Proposed Total Program Funder Specific Total Agency AGENCY USE ONLY TO SHOW DETAIL Budget Budget Budget 28 Travel-Daily 2,450.00 19450.00 4,900.00 3 Staff x 56.32 mi/week x $ .29/mi x 50 wks 29 Travel/Conferences/Training 11000.00 500.00 21000.00 Training/Seminar (10 Staff x $100 each = $1 ,000) 30 Office Supplies 11000.00 500.00 1 ,200.00 • Office supplies ($83.33 monthly average x 12 months = $ 1 ,000 of office supplies based on present history). 31 Telephone 21400.00 10200.00 79200.00 2 Phone lines x $ 100 per month x 12 months _ $2,400 32 Postage/Shipping 200.00 100.00 350.00 Regular Mail, Special Event Notices, etc. (540 pieces at $ .29/each = $200) 33 Utilities 3,000.00 10800.00 6,600.00 • Electricity (200 x 12 months = $20400) • Water/Sewer (50 x 12 months = $600) 34 Occupancy (Building & Grounds) 131200.00 10,200.00 34,200.00 • Mortgage/Rent ($750 x 12 mos = $7200) • Janitorial ($250 x 12 months = $3,000) • Repairs & Maint. ($ 100 x 12 mos = $ 1 ,200) 35 Printing & Publications 0.00 0.00 0.00 All Printing Done In-House/Not Applicable 36 Subscription/Dues/Memberships 600.00 600.00 600.00 - Membership to National Organization ($ 150 per year) • Subscriptions to Newspapers/magazines, etc. ($37.50 month x 12 mos = $450) 37 Insurance 3,600.00 3s000.001 49500.00 • Directors/Officers Liab. (Included in Gent) • Commercial/General Insurance ($ 1 ,800/yr) • Auto Insurance ($ 1 ,800/yr) 38 Equipment: Rental & Maintenance 41200.00 3,000.00 6,600.00 • Copier lease ($200 x 12 mos = $2,400) • Meter lease ($0 x 12 mos = $0) • Copier Maint ($50 x 12 mos = $600) • Computer Maintenance ( $100 x 12 mos = $ 1 ,200) 39 Advertising 1 ,200.00 19200.00 93600.00 • Newspaper ads (4 x $ 125 ea = $500) • Fundraising ads (4 x $ 125 ea = $500) • Other (vacancies) (2 x $ 100 - $200) 40 Equipment Purchases:Capital Expense 0.00 0.00 1 ,000.00 Not Applicable 41 Professional Fees (Legal, Consulting) 2 ,500.00 21500.00 21500.00 • Legal advice (10 x $250/hr = $2,500) • Consultant Fee 42 Books/Educational Materials 49000.00 23500.00 3,000. 00 • Books/videos ($ 1 ,000 total) Materials (1 ,000 x 3 staff = $3,000) 43 Food & Nutrition 0.00 0.001 0.00 5/28/2003 17 Giving Rewarding Opportunities to Work (G. R.O.W.), Inc. Meals ( In-Kind) 44 Administrative Costs 0.00 0.00 0.00 Admin. Cost (2% of total budget) 45 Audit Expense 2 ,000.00 29000.00 6,000 .00 Independent Audit Review 46 Specific Assistance to Individuals 0.00 0.00 0.00 • Medical assistance • Meals/Food • Rent Assistance • Other 47 Other/Miscellaneous 71100.00 59500.00 68,225.00 • Bookkeeping Svcs ($250 mo x 12 mos - $3,000) Meetings ($50 mo x 12 mos = $600) • Gas (50 wk x 50 wks = $2500); Vehicle Maint ($83.33 mo x 12 mos = $ 1 ,000) 48 Other/Contract 89677.00 8.677.00 48,236.00 AYS Employee Leasing (15% of gross salaries minus 7.65% included earlier) 49 TOTAL EXPENSES $ 175 , 187 . 00 $ 170,545 . 46 $510 , 271 . 00 Type ft Omanmffm wW Pmg mNemo UNIFORM GRANT APPLICATION TOTAL AGENCY BUDGET AGENCY/PROGRAM NAME: Gnnng Rewarding opoom,nmBs to work (e.R.O.W.). Inc. - G.R.O.W. Kids FY 01/02 FY 02!03 FY 03/04 % INCREASE FYE 6130102 FYE 630/03 FYE 6/30104 CURRENT VS. NEXT FY BUDGET A B C D ACTUAL TOTAL PROPOSED (col. C-col. Bucol. B REVENUES BUDGETED BUDGETED 1 Children's Services CounclISt Lucie 0.00 #DIV/01 2 Children's Services Council-Martin 0.00 #DIV/O ! 3 Children's Services Council-Okeechobee 0.00 #DIV/01 4 Advisory Committee-Indian River 170j545.00 #DIV/O! 6 United Way-St Lucie County 0.00 #DIV/01 6 United Way-Martin County 0.00 #DIV/O! 7 United Way-Okeechobee County 0.00 #DIV/01 a United Way-Indian River County 0.00 #DIV/01 9 Department of Children & Families #VALUE/ 10 County Funds 0.00 #DIV/01 11 Contributions-Cash 51000,001E 5 000.00 #DIV/Ol 12 Program Fees #VALUEI 13 Fund Raising Events-Net 1000.00 0.00 #DIV/O! 14 Sales to Public-Net 35 000.00 #DIV/01 15 Membership Dues 0.00 #DIV/O! 16 Investment Income 0.00 #DIV/01 17 Miscellaneous 0.00 #DIV/01 16 Legacies & Bequests #VALUEI 18 Funds from Other Sources 618 389.00 337 789.00 310$321 .00 -8. 13% 20a Reserve Funds Used for Operating 0.00 61000,00 14 500.00 141 .67% lob In-Kind Donations (Not lncludadlntotal) #VALUEI 21 TOTAL 624g389.001 343 789.0M3039560.00 55.73% EXPENDITURES 22 Salaries 171 300.00 124 042.0 144.72% 23 FICA 0.00 0.0 #DIV/01 24 Retirement 0.00 0.0 #DIV/01 25 Life/Heakh 0.00 0.00 0.00 #DIV/01 26 Workers Compensation 0.00 0.00 0.00 #DIV/01 27 Florida Unemployment 0.00 0.00 0.00 #DIV/01 28 Travel-Daily 5100.00 300000 4F900.00 63.33% 29 Travel/Conferences/Training 3 000.00 237000 2,000.00 -15.61 % 30 Office Supplies 12500.00 21500.00 1 ,200.00 -52.00% 31 Telephone 3j750,00 5 200.00 7200.00 38.46% 32 Postage/Shipping 5100.00 12000.00 350.00 -65.00% 33 Utilities 12 687.00 49750.001 61600.001 38.95% 34 Occupancy (Building & Grounds 47 500.00 28 920.00 34 200.00 18.26% 35 Printing & Publications 2s730.00 0.00 0.00 #DIV/01 36 Subscription/Dues/Memberships 0.00 0.00 600.00 #DIV/01 37 Insurance 19125,001 4j390,001 49500.00 2.51 % 38 E ui ment:Rental & Maintenance 12 230.00 10 000.00 6 600.00 -34.00% 39 Advertisina 31145.00 52500.00 9 600.00 74.55% 40 Equipment Purchases:Ca ital Expense 0.00 0.00 11000.00 #DIV/01 41 Professional Fees (Legal, Consulting) 0.00 0.00 2500.00 #DIV/0 ! 42 Books/Educational Materials 0.00 22 000.00 39000.00 -86.36%- 43 Food & Nutrition 0.00 0.00 0.00 #DIV/01 44 Administrative Costs 0.00 4,800.00 0.00 -100.00% 45 Audit Expense 39500.00 8 000.00 600000 -25.00% 46 Specific Assistance to Individuals 0.00 0.00 0.00 #DIV/01 47 Other/Miscellaneous 302 897.00 8279800 6822500 -17.60% 48 Other/Contract (AYS Employee Leasin 42s825,0 28j519,00 4823600 69. 14% 49 TOTAL 618 389.00 3371789.00 ' 510 271 .00 51 .06% 50 REVENUES OVER/ UNDER EXPENDITURES 600000 9000-001 25,095.00 ! 318.25% srtertao� ,a Typs � rid Popam Name UNIFORM GRANT APPLICATION TOTAL PROGRAM BUDGET AGENCY/PROGRAM NAME: Giving Rewarding opportunities wWork (G.R.O.W.). Inc. - G.R.O.W. lads FY 01102 FY 02103 FY 03104 % INCREASE FYE 9/30/02 FYE 9/30103 FYE 9130104 CURRENT VS. NEXT FY BUDGET A B C D ACTUAL TOTAL PROPOSED (col. C-col. Bpcol. B REVENUES BUDGETED BUDGETED 1 Children's Services Council-St Lucie 0.00 #DIV/O! 2 Children's Services Council-Martin 0.00 #DIV/01 3 Children's Services Council-Okeechobee 0.00 #DIV/O! 4 Advisory Committee-Indian River 175187.00 #DIV/01 b United Way-St Lucie County 0.00 #DIV/O! 9 United Way-Martin County 0.00 #DIV/01 7 United Way-Okeechobee County 0.00 #DIV/01 9 United Way-Indian River County 0.00 #DIV/01 9 Department of Children & Families 0.00 #DIV/01 M County Funds 0.00 #DIV/01 11 Contributions-Cash 0.00 #DIV/O! 12 Program Fees 0.00 #DIV/O! 13 Fund Raising Events-Net 0.00 #DIV/O! 14 Sales to Public-Net 0.00 #DIV/01 16 Membership Dues 0.00 #DIV/01 is Investment Income 0.00 #DIV/01 17 Miscellaneous 0.00 #DIV/O! 1a Legacies & Bequests 0.00 #DIV/01 19 Funds from Other Sources 10 595.00 #DIV/01 20a Reserve Funds Used for Operating 0.00 #DIV/01 lob In-Kind Donations (Not Included In tong19 062.00 #DIV/OI 21 TOTAL 0.00 0.00 185 782.00M#DIV/01 ! EXPENDITURES 22 Salaries 118 060.001 23 FICA 0.00 24 Retirement #VALUEI 25 Life/Health 0.00 #DIV/01 26 Workers Compensation 0.00 #DIV/0! 27 Florida Unemployment 0.00 #DIV/01 29 Travel-Dai 2 450.00 #DIV/01 29 TraveUConferences/Treinin 1 000.00 #DIV/O! 30 Office Supplies 1 000.00 #DIV/01 31 Telephone 2 400.00 #DIV/01 32 Posta o/Shi in 200.00 #DIV/01 33 Utilities 3,000.00 #DIV/O! 34 Occu nc Buildin & Grounds) 13 200.00 #DIV/01 35 Printin & Publications 0.00 #DIV/01 39 Subscri on/Dues/Memberships 600.00 #DIV/01 37 Insurance 3 600.00 #DIV/0! s9 E ui ment:Rental & Maintenance 41200.001 #DIV/01 39 Advertisin 11200.00 #DIV/O! 40 Equipment Purchases:Ca ital Expense 0.00 #DIV/O! 41 Professional Fees Le al Consultin 2 500.00 #DIV/01 42 Books/Educational Materials4 000.00 #DIV/01 43 Food & Nutrition 0.00 #DIV/O! 44 Administrative Costs 0.00 #DIV/O! 45 Audit Expense 21000.00 #DIV/01 46 Specific Assistance to Individuals 0.00 #DIV/01 47 Other/Miscellaneous 7100.00 #DIV/01 48 Other/Contract 81677.00 #DIVI01 49 TOTAL 0.00 0.00 175t187.00 #DIV/0! 50 REVENUES OVER/ UNDER EXPENDITURES 0.00 0.0020 10 595.00 #DIV/O! srzanno3 Type the Organizeton and Program Name UNIFORM GRANT APPLICATION FUNDER SPECIFIC BUDGET PROGRAM EXPENSES AGENCY/PROGRAM NAME : G. R.O.W. Kids FUNDER: Chiidrens Advisory Committee A B c FY 03/04 FY 03104 % INCREASE TOTAL FUNDER TOTAL VS, PROGRAM SPECIFIC FUNDER REQUEST BUDGET BUDGET col. B/col. A EXPENDITURES 22 Salaries 1185060 . 00 103 , 640 . 00 87 . 79% 23 FICA 0 , 00 7 , 928 .46 #DIV/01 24 Retirement 0 . 00 #VALUE ! 25 Life/Health 0 . 00 143250 . 00 #DIV/0 ! 26 Workers Compensation 0 . 00 0 . 00 # DIV/0 ! 27 Florida Unemployment 0 , 00 0 . 00 # DIV/0 ! 28 TravelmDaily 21450 . 00 15450 . 00 59 . 18 % 29 Travel/Conferences/Training 11000 . 00 500 , 00 50 , 00% 30 Office Supplies 19000 .00 500 , 00 50 .00% 31 Telephone 29400 , 00 11200 .00 50 . 00% 32 Postage/Shipping 200 . 00 100 . 00 50 , 00% 33 Utilities 33000 , 00 15800 . 00 60 ,00% 34 Occupancy (Building & Grounds 13 , 200 ,00 109200 .00 77 . 27% 35 Printing & Publications 0 . 00 0 . 00 # DIV/O ! 36 Subscription/Dues/Memberships 600 . 00 600 . 00 100 . 00% 37 Insurance 3 ,600 . 00 31000 . 00 83 , 33% 38 Equipment: Rental & Maintenance 45200 . 00 35000 . 00 71 .43% 39 Advertising 11200 . 00 11200 . 00 100 . 00% 40 Equipment Purchases : Ca ital Expense 0 . 00 0 , 00 # DIV/01 41 Professional Fees ( Legal , Consulting ) 21500 . 00 25500 .00 100 . 00% 42 Books/Educational Materials 45000 .00 21500 ,00 62 . 50% 43 Food & Nutrition 0 .00 0 . 00 #DIV/01 44 Administrative Costs 0 . 00 0 , 00 # DIV/01 45 Audit Expense 21000 . 00 21000 . 00 100 . 00% 46 Specific Assistance to Individuals 0 . 00 0 , 00 #DIV/O ! 47 Other/Miscellaneous 71100 . 00 51500 .00 77 .46% 48 Other/Contract 81677 . 00 81677. 00 100 . 00% 49 TOTAL $ 175 , 187 . 00 $ 170 , 545.46 $ 0 . 97 5/282003 21 Type the Orgm&ff9on and Program Name UNIFORM GRANT APPLICATION EXPLANATION FOR VARIANCES OF 15% OR MORE TOTAL PROGRAM BUDGET AGENCYIPROGRAM NAME: FUNDER: UNE ITEM EXPLANATION FOR VARIANCE #DNroI #DNroI #DIVIOI #DN/0l #DN/01 #DIVIOI #DNro1 #DN/ol #DIVIOI #DIV/OI #DIVro! #DIVIOI IDNro! #DIVIOI #DIVIOI #DIVIOI #DNro1 #DNroI #DIVIOI #DN/0l #DNroI #DIVIOI #DIVroI ALUEI /01 IHANrol #DIVIOI #DN I #DN/01 #DNrol #DIVIOI #DNroI #DIVIOI #DIVIOI 1DNrol #DN/01 #DIVIOI #DIVIOI #DN/01 #DNroI #DIVIOI #DIVIOI #DN/01 #DN/OI #DN/01 #DNroI #DNroI #DN/0l 5292009 Tvpe One OrganhAlon and Pmgmm Name UNIFORM GRANT APPLICATION EXPLANATION FOR VARIANCES OF 15% OR MORE FUNDER SPECIFIC BUDGET AGENCYIPROGRAM NAME : FUNDER: LINE ITEM EXPLANATION FOR VARIANCE Salaries Pay Staff to Teach Children and Van Driver to Transport Family to Child Care Center and GROW Training Facility #DN/Ol #VALUEI #DIV/Of #DN/0l #JDIV/0l Travel-0 i Staff to rfonn home visits, workplace visits, attend meetings, training, meet with employers, and make presentations Travel/ConfbrencestTrainina Staff to participate in various youth seminarstworksho s and/or take job related courses at local community college Office Supplies To purchase basic supplies needed to develop letters, memos, reports, and to maintain and accurate, detailed filing system Telephone Additional telephone for child care facility/staff Postane/Shloping General mail to pay expenses, communicate with parents, and forward other types of communication necessary to operate Utilities Pay cost of electric and water consumed during operations Occupancy (Building & Groundsl Pay monthly rent to house program, maintain inside/outside of facility #DN/OI Subscriodon/Dues/Memberships Method for obtaining and remaining current on program related information, trends, etc. Insurance Ensure ability to cover any liability that may arise from operations or tranporting parents and children E ui mentRental & Maintenance To assist with covering the cost of leased equipment that parents will utilize during coursework and occupational training AdvertIsIna Cost to assist advising the public about training sessions, special events/fundraisers, and job vacancies #DN/0l Professional Fees al Consulting) Estimated fees for attorney to review contract, handbook, forms, operating policies and procedures, etc. Books/Educatlonal Materials To obtain age appropriate books, videos, supplies to help facilities education and training of children #DN/ol #DN/OI Audit Expense To cover program portion of audit for fiscal year #DNroI eriMiseellaneous Bookkeeping services, gas for van, security system for facility, and meetings with potential funders, and chilren/ arents Ofher/Contract jAYS Employee Leasing; covers employer cost of payroll taxes, unemployment, and workers' compensation S282003 23 NOT FOR PROFIT AGENCY CERTIFICATION The County of Indian River requires , as a matter of policy, that any Consultant or firm receiving a contract or award resulting from the Request for Qualifications issued by the County of Indian River, Florida, shall make certification as below. Receipt of such certification , under oath , shall be a prerequisite to the award of contract and payment thereof. I (we) hereby certify that if the contract is awarded to me, our firm , partnership, or corporation , that no members of the elected governing body of Indian River County, nor any professional management, administrative official or employee of the County, nor members of his or her immediate family, including spouse, parents, or children , nor any person representing or purporting to represent any member or members of the elected governing body or other official , has solicited , has received or has been promised , directly or indirectly, any financial benefit, including but not limited to a fee, commission , finder's fee , political contribution , goods or services in return for favorable review of any Proposal submitted in response to the Request for Qualifications or in return for execution of a contract for performance or provision of services for which Proposals are herein sought. The undersigned certifies that he/she is a principal or officer of the firm applying for consideration and is authorized to make the above acknowledgments and certifications for and on behalf of the applicant. The undersigned certifies that the Applicant has not been convicted of a public entity crime within the past 36 months , as set forth in Section 287 . 133 , Florida Statutes . Failure to slan this form will result in disaualification Handwritten Signature of Author iz P incipal(s) : ATE: Jl— 1 03 NAME: Jacqueline I . Reason TITLE : Executive Director NAME OF FIRM/PARTNERSHIP/CORPORATION : Giving Rewarding Opportunities to Work (GROW ) Inc Sworn to and subscribed to FOR AND ON BEHALF OF THE APPLICANT: me , a Notary Public, this 28 day of MAY , 2003. BY: Jacqueline I . Reason Executive Director (SEAL) (TYPE NAME & TITLE) Y�P�y4� Georgie M. Williams s�zo� U��,r= commission # DD 102418 f Expires March 21 , 2006 OF71M Bonded Bonded Thru Atlantic Bonding Co., Inc . X NOT FOR PROFIT AGENCY CERTIFICATION The County of Indian River requires , as a matter of policy, that any Consultant or firm receiving a contract or award resulting from the Request for Qualifications issued by the County of Indian River, Florida, shall make certification as below. Receipt of such certification , under oath , shall be a prerequisite to the award of contract and payment thereof. I (we) hereby certify that if the contract is awarded to me, our firm , partnership, or corporation , that no members of the elected governing body of Indian River County, nor any professional management, administrative official or employee of the County, nor members of his or her immediate family, including spouse, parents, or children , nor any person representing or purporting to represent any member or members of the elected governing body or other official , has solicited , has received or has been promised , directly or indirectly, any financial benefit, including but not limited to a fee , commission , finder's fee, political contribution , goods or services in return for favorable review of any Proposal submitted in response to the Request for Qualifications or in return for execution of a contract for performance or provision of services for which Proposals are herein sought. The undersigned certifies that he/she is a principal or officer of the firm applying for consideration and is authorized to make the above acknowledgments and certifications for and on behalf of the applicant. The undersigned certifies that the Applicant has not been convicted of a public entity crime within the past 36 months, as set forth in Section 287 . 133, Florida Statutes . Failure to sign this form will result in disqualification Q Handwritten Signature of Aut zed Principal(s): ATE: .r" �'J — 3 NAME: Mercy Ross TITLE: Owner/Operator NAME OF FIRM/PARTNERSHIP/CORPORATION : Ross Small World Child Care Center Sworn to and subscribed to FOR AND ON BEHALF OF THE APPLICANT: me , a Notary Public, this 28 day of MAY , 2003 . BY: Mercy Ross OWNER/ OPERATOR (SEAL) (TYPE NAME & TITLE) Georgie M. Williams commission IN DD102418 Expires March 21 , 2006 OF � `� Bonded Thru Atlantic Bonding Co., Inc. X Indian River Board of County Commissioners 1840 25" Street Vero Beach , FL 32960 AUTHORIZATION FOR RELEASE OF INFORMATION Indian River County and Giving Rewarding Opportunities to Work (G . R . O . W. ) Inc . (Agency/Individual are in the process of negotiation of a contract for Child Care Funds / FY0304 Indian River County is authorized to make an investigation of the Agency/Individual regarding its experience and qualifications . The Agency/Individual authorized the release of all relevant information concerning prior services furnished , contracts and background information of the Agency/Individual . The Agency/Individual authorizes any individual or organization that is in possession of relevant factual contract and background information , to release such data to Indian River County in response of the County's request . When an individual employee of the Agency signs Authorization for Release of Information , such individual authorizes the County to obtain relevant background information concerning such employee's criminal record , if any , and such other information that may be relevant to employee 's good character and work experience . Authorization is given here by the Agency/Individual and such employees who execute this authorization with the understanding and limitation that Indian River County will utilize the information obtained for the purposes set forth herein and that such information shall not be disclosed to third parties except as provided by law. Name Agency/Individual rl ► A 8 ts -4 Print name Name Employee Provi ing uthorizat'on _ --3 e�,� `Print narflo Signature (in blue ink) Date XI SWORN STATEMENT UNDER SECTION 105 .08 , INDIAN RIVER COUNTY CODE, ON DISCLOSURE OF RELATIONSHIPS THIS FORM MUST BE SIGNED IN THE PRESENCE OF A NOTARY PUBLIC OR OTHER OFFICER AUTHORIZED TO ADMINISTER OATHS , 1 . This sworn statement is submitted with RFP No . 5054 for Funding to provide programs for Indian River County children 2 . This sworn statement is submitted by: Jacgueline I . Reason Giving Rewarding Opportunities to Work (GROW ) Inc (Name of entity submitting Statement) whose business address is : 4110 Old Dixie Highway Vero Beach FL 32967 and ( if applicable) its Federal Employer Identification Number (FEIN ) is 65- 1066864 ( If the entity has no FEIN , include the Social Security Number of the individual signing this sworn statement 3 . My name is Jacguelline I Reason (Please print name of individual signing ) and my relationship to the entity named above is Executive Director 4 . 1 understand that an "affiliate" as defined in Section 105 . 08 , Indian River County Code , means : The term "affiliate" includes those officers , directors , executives , partners , shareholders , employees , members , and agents who are active in the management of the entity. 5 . 1 understand that the relationship with a County Commissioner or County employee that must be disclosed as follows : XII Father, mother, son , daughter, brother, sister, uncle , aunt, first cousin , nephew, niece , husband , wife , father-in-law, mother-in-law, daughter- in-law, son-in-law, brother-in -law, sister-in -law, stepfather, stepmother, stepson , stepdaughter, stepbrother, stepsister, half brother, half sister, grandparent , or grandchild . 6 . Based on information and belief, the statement which I have marked below is true in relation to the entity submitting this sworn statement. [Please indicate which statement applies . ] X Neither the entity submitting this sworn statement, nor any officers , directors , executives , partners , shareholders , employees , members , or agents who are active in management of the entity, have any relationships as defined in section 105 . 08 , Indian River County Code , with any County Commissioner or County employee . r The entity submitting this sworn statement, or one or more of the officers , directors , executives , partners , shareholders , employees , members , or agents , who are active in management of the entity have the following relationships with a County Commissioner or County employee : Name of Affiliate Name of County Commissioner Relationship or entily or employee .T. XIII (signature) (date) STATE OF FLORIDA COUNTY OF INDIAN RIVER The foregoing instrument was acknowledged before me this 28th day of MAY 2003 by Jacqueline I . Reason , who is personally known to me or who has produced personall known as identification . NOTARYyPWBLIC oe .,_ . - SIGN PRINT : Georg a M . Williams ' State of Florida at Large My Commission Expires : March 21 , 2006 (Seal) an 4rTeerille M. Williams couw&=j= 0 DD 102418 Expires Umh 21 , 2006 Bonded Thru Atlantic Bonding Co., Inc. XIV G.R.O.W., INC. Financial Statements with Independent Auditors ' Report For the Fifteen month period ended June 30, 2002 Table of Contents Page Independent Auditors ' Report . , . . . , . . . , . , . , , , . . . . . . . . . . . . . . . . . . 6 . 6 . 6 . . . . me , . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Financial Statements : Statement of Financial Position . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 . . . . . . . . . . . . . . 3 Statementof Activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Statements of Cash Flows . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Notes to Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 - 7 Schedule of Expenditures of Federal Financial Assistance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 Independent Auditors ' Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 - 10 Independent Auditors ' Report on Compliance with Requirements Applicable to a Major Program and Internal Control over Compliance In Accordance with OMB Circular A- 133 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 - 12 ManagementLetter . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 0 . . . 13 - 14 Schedule of Findings and Questioned Costs15 - 18 Summary Schedule of Prior Audit Findings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 - 1 - OHAIR , CPA MAS ••■••■•�■ ® ,Haire Kmetz Nuttall Field MICO AELL. OKMETZECPA, PFS .■■■■�� �� , , , SCOTT A. NUTTALL, CPA, CFP & Co . , chartered DANIEL E . FIELD, CPA •������ ��� BRIAN J . ELWELL, CPA, CVA rim I 'rill I „ ' MEA PATRICK K. GRAHAM , CPA l'W' AT A4 AN Tax, Business and Financial Consultants HARVEY L. HERRST, CPA ■■■■I, 401200 TERESA M . LASOTA, CPA Independent Auditors ' Report To the Board of Directors G.R. O .W. , Inc . Vero Beach, Florida We have audited the accompanying statement of financial position of G.R. O .W. , Inc . as of June 30, 2002, and the related statements of activities , and cash flows for the fifteen-month period then ended. These financial statements are the responsibility of G.R. O . W. , Inc . ' s management. Our responsibility is to express an opinion on these financial statements based on our audit. 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 significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides 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 G.R. O .W . , Inc . as of June 30, 2002, and the changes in its net assets and its cash flows for the fifteen month period then ended in conformity with U. S . generally accepted accounting principles . In accordance with Government Auditing Standards , we have also issued our report dated January 10, 2003 , on our consideration of G. R. O .W. , Inc . 's 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 G.R. O.W. , Inc . taken as a whole. The accompanying schedule of federal expenditures is presented for purposes of additional analysis as required by U. S . Office of Management and Budget Circular A- 133 , 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 , in relation to the basic financial statements taken as a whole . k t700 O ' Haire, Kmetz, Nuttall, Field & Co . , chartered Certified Public Accountants January 10, 2003 3111 CARDINAL DRIVE • VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099 email@oknf-cpas . com G.R.O .W., Inc. Statement of Financial Position June 30, 2002 Assets Current Assets : Cash $ 44,430 Grant funding receivable 509146 Prepaid expenses 159674 Total Current Assets 1109250 Other Assets : Property and equipment, net of depreciation 239274 Other 725 Total Other Assets 237999 Total Assets $ 1349249 Liabilities and Net Assets Current Liabilities : Accounts payable and accrued expenses $ 164 Deferred grant revenue 369235 Short term bank loan 74,660 Total Current Liabilities 111 ,059 Net Assets : Unrestricted : Undesignated 239190 Total Net Assets 239190 Total Liabilities and Net Assets $ 134,249 See accompanying notes to financial statements. -3 - G.R.O .W., Inc. Statement of Activities For the fifteen month period ended June 30, 2002 Revenues Contributions $ 217626 Grant funding 430,243 Interest income 978 Total Revenues 452, 847 Expenses Salaries and wages 185 ,884 Payroll taxes and benefits 419066 Participant -work experience 59972 Participant - childcare 17 ,038 Incentives - participants 329653 Participant occupational skills training 49154 Participant on-the-job training 5 ,534 Participant transportation 119546 Advertising 39811 Depreciation 21586 Insurance 19345 Miscellaneous 6 , 875 Meetings 1 ,023 Office 59630 Postage and printing 2,617 Professional services 25 ,055 Program supplies 59553 Repairs and maintenance 51403 Rent 429261 Security 960 Support services 31118 Telephone 8 ,056 Travel 67236 Utilities 51281 Total Expenses 4299657 Increase in net assets 23 , 190 Net assets, beginning of period Net assets , end of period $ 237190 See accompanying notes to financial statements . -4- G.R.O .W., Inc. Statement of Cash Flows For the fifteen month period ended June 30 , 2002 Cash flows from operating activities . Increase in net assets $ 23 , 190 Adjustments to reconcile increase in net assets to net cash flows provided by (used for) operating activities : Depreciation 2,586 Noncash contributions ( 14, 372) (Increase) decrease in: Grant funding receivable (509146) Prepaid expenses ( 15 , 674) Other assets (725) Increase (decrease) in : Accounts payable and accrued expenses 164 Deferred grant revenue 36,235 Net cash provided by (used for) operating activities ( 189742) Cash flows from investing activities Purchases of property and equipment ( 119488 ) Net cash provided by (used for) investing activities ( 11 ,488) Cash flows from financing activities . Proceeds from note 74, 660 Net cash provided by financing activities 74, 660 Net increase in cash 449430 Cash, beginning of year _ Cash, end of year $ 44 ,430 See accompanying notes to tinancial statements . Supplemental disclosure of noncash activities : Donation of furniture & equipment $ 14 , 372 -5 - G.R.O .W., Inc. Notes to Financial Statements Note 1 — Summary of Significant Accounting Policies Organization The G. R. O .W. , Inc . (Grow) is a nonprofit organization incorporated on November 7 , 2000, under the laws of Florida. Grow's mission is to provide out-of-school youths ages 16-21 with educational, training, and employment opportunities . Method of Accounting The accompanying financial statements have been prepared on the accrual basis of accounting. Net Assets Contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support, depending on the existence and/or nature of any donor restrictions . Support that is restricted by the donor is reported as an increase in unrestricted net assets if the restriction expires in the reporting period in which the support is recognized . All other donor-restricted support is reported as an increase in temporarily or permanently restricted net assets , depending on the nature of the restriction. When a restriction expires , that is , when a stipulated time restriction ends or purpose restriction is accomplished, temporarily restricted net assets are reclassified to unrestricted net assets and reported in the statement of activities as net assets released from restrictions . Property and Equipment Property and equipment acquisitions greater than $ 100 are capitalized and are stated at cost. Donated property and equipment is recorded at the fair market value at the date of the gift. Depreciation is provided on a straight-line basis over the estimated useful life of the assets , which range from 5 - 10 years . Income Tax Status Grow is exempt from federal income tax under Section 501 (c)(3 ) of the Internal Revenue Code. In addition, Grow has been determined not to be a private foundation within the meaning of Section 509(a) of the Code . Contributed Services In accordance with SFAS 116 , Grow does not record contributed services . Use of Estimates 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 . -6- G.R.O .W., Inc. Notes to Financial Statements (continued) Note 2 — Property and Equipment, net The following is a summary of property and equipment : Balance June 30, 2002 Furniture, fixtures and equipment $ 259860 Accumulated depreciation (29586) $ 23 , 274 Note 3— Deferred Revenue Deferred revenue consists of the following: Balance June 30, 2002 Workforce Investment Act Youth Activities grant 36,235 Note 4 — Concentrations Grow received approximately 95 % of its revenue , from one governmental agency grant. Note 5 — Property Disposition The Workforce Development Board / Workforce Investment Act Youth Activities grant reserves the right to retrieve any and all equipment and furniture with a value greater than $500, which was purchased with funds provided through the grant, upon completion or termination of the grant contract. Grow has purchased equipment and furniture of approximately $ 8 ,900 under the Workforce Development Board / Workforce Investment Act Youth Activities grant, as of June 30, 2002. Note 6 — Short-Term Bank Note The short-term bank note consists of a 60-day note with a local financial institution, with a stated interest rate of 2% and maturing on August 24, 2002. -7- G.R.O .W., Inc. Schedule of Expenditures of Federal Financial Assistance For the fifteen month period ended June 30, 2002 Federal Agency or Federal Grantors/Pass -through CFDA Pass-through Federal Grantor/Program Title Number Number Expenditures Pass-through programs from: Workforce Development Board - U. S . . Department of Labor / Workforce Investment Act 17 . 259 #00-007-OSY-GROW For the three month period ended June 30, 2001 $ 34 ,579 For the twelve month period ended June 30, 2002 3959664 Total $ 430,243 -8 - MAS F. 1HAIR , CPA �■■•�•�■ O 'Haire, Kmetz, Nuttall, Field MICO MICHAEL L. OKMETZECPA, PFS ■■■■E 16 _! SCOTT A. NUTTALL, CPA, CFP NNEEN■I MN & hartered DANIEL E. FIELD, CPA wors"R1 P" Co . ,, BRIAN J . ELWELL, CPA, CVA rim y r , „ 1 MEA PATRICK K. GRAHAM , CPA �w i A IV A ' I ME� Tax, Business and Financial Consultants HARVEY L. HERRST, CPA N■■, MEMO TERESA M . LASOTA, CPA Independent Auditors ' Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards To the Board of Directors G. R. O .W. , Inc . Vero Beach, Florida We have audited the financial statements of G.R. O .W . , Inc . as of June 30, 2002 , and for the fifteen month period then ended, and have issued our report thereon dated January 10 , 2003 . 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 . Compliance As part of obtaining reasonable assurance about whether G.R. O . W. , Inc . 's 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 provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed an instance of noncompliance that is required to be reported under Government Auditing Standards and which is described in the accompanying schedule of findings and questioned costs as item 02-2. Internal Control over Financial Reporting In planning and performing our audit, we considered G.R. O . W. , Inc . 's internal control over financial reporting 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. However, we noted certain matters involving the internal control over financial reporting and its operation that we consider to be reportable conditions . Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in our judgment, could adversely affect G.R. O .W. , Inc . 's ability to record, process , summarize, and report financial data consistent with the assertions of management in the financial statements . Reportable conditions are described in the accompanying schedule of findings and questioned costs as items number 02- 1 , 02=3 and 024 . 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 . Our consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses . However, of the reportable conditions described above, we consider items 02- 1 , 02-2, 02=03 and 02=4 to be material weaknesses . We 3111 CARDINAL DRIVE • VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099 email@oknf-cpas. com also noted other matters involving the internal control over financial reporting, which we have reported to management of G.R. O .W . , Inc . in a separate letter dated January 10, 2003 . This report is intended solely for the information and use of the Board of Directors , management, federal and state awarding agencies and pass -through entities . However, this report is a matter of public record and its distribution is not limited. 03Haire, Kmetz, Nuttall , Field & Co . , chartered Certified Public Accountants January 10, 2003 - 10- ' HAIR , CPA MAS .■.■■■.�■ ® ,Haire Kmetz Nuttall, Field MICO AEL L. OKMETZECPA, PFS ••■��■� �� , , ■ - , SCOTT A. NUTTALL, CPA, CFP & Co . chartered DANIEL E. FIELD, CPA rim MUNRIVPER , BRIAN J . ELWELL, CPA, CVA 7 '1, 1 „ ' My PATRICK K. GRAHAM , CPA Ow / X10 A4 ME Tax, Business and Financial Consultants HARVEY L. HERRST, CPA MEN& 1191230 TERESA M . LASOTA, CPA Independent Auditors ' Report on Compliance with Requirements Applicable to A Major Program and Internal Control over Compliance in Accordance with OMB Circular A- 133 To the Board of Directors G.R. O . W. , Inc . Vero Beach, Florida Compliance We have audited the compliance of G.R. O .W. , Inc . 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 the major federal program for the fifteen month period ended June 30, 2002. G.R. O .W. , Inc . 's major federal program is 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 the major federal program is the responsibility of G.R. O.W. , Inc . ' s management. Our responsibility is to express an opinion on G.R. O . W . , Inc . 's compliance based on our audit. We conducted our audit of compliance in accordance with generally accepted auditing standards ; the standards applicable to 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 required that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis , evidence about the G.R. O . W. , Inc . 's 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 of G. R. O . W . , Inc . 's compliance with those requirements . As described in item 02-2 in the accompanying schedule of findings and questioned costs , G.R. O .W . , Inc . did not comply with requirements regarding the period of availability of funds and obligating funds outside of the grant period. Compliance with such requirements is necessary, in our opinion, for G.R. O .W. , Inc . to comply with requirements applicable to that program. In our opinion, except for the noncompliance described in the preceding paragraph, G.R. O .W. , Inc . complied, in all material respects , with the requirements referred to above that are applicable to the major federal program for the fifteen month period ended June 30, 2002 . Internal Control over Compliance The management of G.R . O .W. , Inc . 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 G.R. O .W. , Inc . 's internal control over 3111 CARDINAL DRIVE • VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099 email@oknf-cpas . com 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 . We noted certain matters involving the internal control over compliance and its operation that we consider to be reportable conditions . Reportable conditions involve matters coming to our attention relating to significant deficiencies in the design or operation of the internal control over compliance that, in our judgment, could adversely affect Grow ' s ability to administer a major federal program in accordance with the applicable requirements of laws , regulations , contracts , and grants . Reportable conditions are described in the accompanying schedule of findings and questioned costs as items , 02-01 , 02=02, 02-03 and 02-04 . 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 the 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 . Our consideration of the internal control over compliance would not necessarily disclose all matters in the internal control that might be reportable conditions , and accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses . However, of the reportable conditions described above, we consider all items to be material weaknesses . This report is intended solely for the information and use of management, the Board of Directors and federal and state awarding agencies and pass -through entities . However, this report is a matter of public record and its distribution is not limited. O ' Haire, Kmetz, Nuttall, Field & Co. , chartered Certified Public Accountants January 10, 2003 - 12- ' HAIR , CPA MAS ■■•■■■•�■ ® ,Haire, Kmetz, Nuttall, Field MICOHAEL L. OKMETZECPA, PFS ■■.. 0� 6 _! SCOTT A. NUTTALL, CPA, CFP 0001011009ME & hartered DANIEL E. FIELD, CPA .OUGM414' IFER Co . ,, BRIAN J . ELWELL, CPA, CVA 1 rill „ ' MEA PATRICK K. GRAHAM , CPA • I ALT . ' .r Tax, Business and Financial Consultants HARVEY L. HERRST, CPA \' TERESA M . LASOTA, CPA ■■■■, i403® Management Letter To the Senior Management and Board of Directors G.R, O .W. , Inc . Vero Beach, Florida We have audited the financial statements of G. R. O . W. , Inc . , as of June 30, 2002 and for the fifteen month period then ended, and have issued our report thereon dated January 10, 2003 . 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 . We have issued our Independent Auditors ' Report on Compliance and on Internal Control over Financial Reporting, and a Schedule of Findings and Questioned Costs . Disclosures in this report and schedule, which are dated January 10, 2003 , should be considered in conjunction with this management letter. During the audit, we noted certain matters involving the internal control and other operational matters that are presented for your consideration . This letter does not affect our report dated January 10, 2003 , on the financial statements of G.R. O .W. , Inc . Our comments and recommendations are intended to improve the internal control or result in other operating efficiencies . We will be pleased to discuss these comments in further detail at your convenience, to perform any additional study of these matters , or to assist you in implementing the recommendations . Our comments are summarized as follows : Improper or Inadequate Accounting Procedures During our audit, we noted various accounting/bookkeeping practices and procedures where improvements could be made. For example : • Participant case documents were not properly organized, filed, and amount totals not easily traceable to source document copies . • Only one check signer is required on all checks . • Document filing was inconsistent and documents were often hard to find. • Grow ' s usage of prepaid debt cards to purchase various items . 3111 CARDINAL DRIVE 4 VERO BEACH , FLORIDA 32963 • TELEPHONE (772) 231 -6902 • FACSIMILE (772) 231 -4099 email@oknf-cpas . com s G.R. O .W . , Inc . January 10, 2003 Page 2 We recommend that GROW create an accounting policies and procedures manual . There may be an assumption that because GROW ' s accounting system is relatively simple , there is no need for such a manual . However, written procedures , instructions , and assignments of duties will prevent or reduce misunderstandings , errors , inefficient or wasted effort, duplicated or omitted procedures , and other situations that can result in inaccurate or untimely accounting records . A well devised accounting manual can also help to ensure that all similar transactions are treated consistently, that accounting principles used are proper, and that records are produced in the form desired by management. A good accounting manual should aid in the training of new employees and possibly allow for delegation to other employees of some accounting functions management performs . It will take some time and effort for management and financial personnel to develop a manual ; however, we believe this time will be more than offset by time saved later in training and supervising accounting and support personnel . We wish to thank the entire staff for their support and assistance during the audit. This management letter is intended solely for the information and use of G.R. O . W. , Inc . ' s Board of Directors and management, federal awarding agencies and pass -through entities . However, this report is a matter of public record and its distribution is not limited. 4;� Z � � cO . O ' Haire, Kmetz, Nuttall, Field & Co . , chartered Certified Public Accountants January 10, 2003 a - 14- G.R. O.W., Inc. Schedule of Findings and Questioned Costs Major Federal Financial Assistance Project Fifteen Month Period Ended June 30, 2002 A. Summary of Audit Results 1 . The auditors ' report expresses an unqualified opinion on the financial statements of G. R. O .W . , Inc . 2 . Three reportable conditions relating to the audit of the financial statements are reported in the Independent Auditors' Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards . All three of these reportable conditions are considered to be material weaknesses . 3 . One instance of noncompliance material to the financial statements of G. R. O .W. , Inc . , which is reported in the Independent Auditors' Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards, was disclosed during our audit. 4. Four reportable conditions relating to the audit of the major federal program are reported in the Independent Auditors' Report on Compliance and Internal Control over Compliance Applicable to a Major Program and Internal Control over Compliance in Accordance with OMB Circular A- 133 . These reportable conditions are considered to be material weakness . 5 . The auditors ' report on compliance for the major federal award program for G.R. O.W. , Inc . expresses a qualified opinion . 6 . Audit findings and questioned costs relative to the major federal award program, as are required to be reported under OMB Circular A- 11 , are reported in Part B of this schedule. 7 . The program tested as a major federal project is Workforce Development Board / Department of Labor — Workforce Investment Act, - CFDA No . 17 . 259 . 8 . The threshold for distinguishing Type A and B programs was $ 300,000 . - 15 - G.R.O .W., Inc. Schedule of Findings and Questioned Costs (continued) B . Findings and Questioned Costs — Major Federal Financial Assistance Project Workforce Development Board : Department of Labor — Workforce Investment Act CFDA No. 17.259 Contract No. 00-007-OSY- GROW Grant period - April 1 , 2001 thru June 30, 2002 02- 1 Segregation of Duties Reportable Condition: Due to the limited number of people working in the office, many critical duties are combined. Presently, a single individual approves all requests for reimbursement from grantor, approves all invoices for payment, signs all checks singlely, and supervises all other office personnel. This condition is deemed to be a material weakness . Criteria: Proper internal control procedures require segregation of duties , or other procedures to be in place to mitigate overlapping functions . Effect: Proper control and oversight of the cash receipts and disbursements functions was compromised. Recommendation: The size of Grow ' s accounting and administrative staff precludes certain internal controls that would be preferred if the office staff were large enough to provide optimum segregation of duties . This situation dictates that the Board of Directors become more involved in the financial affairs of Grow to provide oversight and independent review of functions . Management Response : The Board of Directors , have become more involved in the financial oversight of the organization. The following procedures have been implemented to ensure segregation of duties : • A Board Member will assist in the budget planning function and the reviewing of financial and bank statements . • A Board Member will review invoices and check requests for payments . • A second signature will be required on all checks being distributed from all GROW Accounts . • Prior approval is required on purchases of $ 1 ,000 or more that is not an approved budget item. • Prior approval must be given for all loan and/or credit requests . 02-2 Period of Availability / Grant Reimbursement Requests Reportable Condition: Various expenditures were made at June 30, 2002, for which goods and/or services would not be rendered until future periods . These items mainly represented prepaid advertising, rent, copier leases, and audit fees . In addition, disbursement checks were prepared, signed and held, based solely on the placement of purchase orders for future items delivered - 16- G.R.O .W., Inc. Schedule of Findings and Questioned Costs (continued) subsequent to June 30 , 2002 . The total of these expenditures was submitted for reimbursement under the final request of this grant contract. The total amount of these expenditures was $ 36,235 . This condition is deemed to be a material weakness . Criteria : Expenditures should be recorded only when the related goods and service rendered have been properly received, in accordance with generally accepted accounting principles . Requests for reimbursement should only be prepared based on actual cost incurred under the applicable grant contract. Effect: $ 36 ,235 of costs are questioned as a result of failing to meet the period of availability requirements . Recommendation: The executive director, treasurer and the Board of Directors need to provide more review and oversight of reimbursement requests . Simply, Grow must comply with this criteria. Management Response: Policy and Procedures have been implemented to ensure that checks and/or funds are disbursed at the time the good/services are received, and to further ensure that checks are not being cut based solely upon purchase orders . These policies also ensure that monthly reimbursement requests will only include the actual cost incurred. 02-3 Equipment and Property Management Reportable Condition: Various expenditures for the purchase of fixed asset were incorrectly expensed during the period and an adjustment at June 30, 2002 was made to capitalize all fixed assets noted. This is deemed to be a material weakness . Criteria: The cost of fixed assets should be capitalized and depreciated over their estimated useful lives and properly labeled as being purchased with federal dollars . Effect: Incorrect/inappropriate accounting records and financial statements . Recommendation: We suggest that Grow implement a written policy requiring all assets costing more than an established amount, such as $ 100, to be capitalized and depreciated over the assets ' useful lives . In addition, all fixed assets purchased with federal funds should be specifically identified as such. Management Response: Adjustments have been made to capitalize and depreciate all assets valued at $ 100 or more. A written policy will be developed and implemented immediately, to ensure that all future asset purchases meeting this criteria, are properly recorded. GROW currently has no fixed assets purchased using government funds , with no plans for future purchases . - 17 - G.R. O.W., Inc. Schedule of Findings and Questioned Costs (continued) 02-4 Allowable Costs / Cash Disbursements Reportable Condition: A random sample of 40 disbursements from a total of approximately 870 for the period was selected. Our tests disclosed that 100% of the items selected showed no indication that the supporting documents were mathematically accurate or indicated general ledger posting source. In addition 30% of the items selected did not have a supporting check request, authorizing payment for the disbursement. This is deemed to be a material weakness Criteria: Only invoices and supporting documents , which have been properly approved and tested for accuracy should be submitted for payment. Effect: Proper control and oversight of the cash disbursements functions was compromised. Recommendation: Appropriate written policies and procedures should be established to ensure proper internal controls over cash disbursement procedures . All invoice along with the accompanying supporting documents , should be tested for accuracy, properly identified as to general ledger posting, and properly approved for payment and cancelled. Management Response: Procedures have been implemented to ensure that invoice amounts are verified mathematically prior to approving payment. Invoices are now being stamped paid, dated, and the check number is recorded. A check request is prepared and attached to the invoice. The director, currently approves invoices , check requests , and signs checks . However, a policy will be developed to include an additional review and approval of all invoices and disbursements by a member of the Board prior to releasing payments . There will also be a general ledger account number with the balance recorded on all invoices . - 18 - G.R.O.W., Inc. Summary Schedule of Prior Audit Findings Fifteen Month Period Ended June 30, 2002 There were no instances of findings or questioned costs for major award program audits in prior years , since this was the initial audit as Grow was organized November, 2000 . - 19-