FINANCIAL STATEMENTS AND SINGLE AUDIT REPORTS _part3 docx

Year Ended June 30, 2010 Grant Period/ Federal Period In Federal Grantor/Pass-through Grantor CFDA Pass-through Grantor's Current Award Revenue Governmental Program Title Number Identifying Number Fiscal Year Amount Recognized Expenditures U.S. Department of Justice Legal Assistance for Victims: Passed through: Bay Area Legal Aid 16.524 2006-WL-AX-0059 8/1/06-12/31/09 164,460 1,359 1,359 Crime Victim Assistance: Passed through: State of California - California Emergency Management Agency 16.575 DV09201416 7/1/09-6/30/10 96,115 96,115 96,115 Violence Against Women Formula Grants: Passed through: State of California - California Emergency Management Agency - ARRA 16.588 DR09011416 7/1/09-6/30/10 21,217 21,217 21,217 Services for Victims of Human Trafficking Passed through: Katharine and George Alexander Community Law Center - Santa Clara University 16.320 2009-VT-BX-K003 9/1/09-6/30/10 38,332 891 891 Grants to Encourage Arrest Policies and Enforcement of Protection Orders - Woman's Advocacy: Passed through: City of Morgan Hill 16.590 2008-WE-AX-0036 9/1/08-8/31/10 178,666 81,018 81,018 Transitional Housing Assistance for Victims of Domestic Violence, Dating Violence, Stalking, or Sexual Assault 16.736 2005-WH-AX-0053 9/1/05-4/30/12 369,052 41,914 41,914 Total U.S. Department of Justice 867,842 242,514 242,514 Total Federal Assistance $ 1,256,213 $ 541,869 $ 541,869 Next Door Solutions to Domestic Violence Schedule of Expenditures of Federal and Other Governmental Awards (Continued) The accompanying notes are an integral part of this schedule. 19 This is trial version www.adultpdf.com Year Ended June 30, 2010 Grant Period/ Federal Period In Federal or other Grantor/Pass-through Grantor CFDA Pass-through Grantor's Current Award Revenue Governmental Program Title Number Identifying Number Fiscal Year Amount Recognized Expenditures NON-FEDERAL ASSISTANCE State of California State of California - California Emergency Management Agency N/A DV07181416 7/1/09-6/30/10 $ 184,968 $ 184,968 $ 184,968 Total State of California 184,968 184,968 184,968 County of Santa Clara Department of Social Services-General Fund N/A MCANDS10 7/1/09-6/30/10 107,167 107,165 107,165 Department of Social Services-Marriage License N/A MCANDS10 7/1/09-6/30/10 62,000 62,000 62,000 Department of Social Services-Empowerment N/A MCANDS10 7/1/09-6/30/10 49,728 49,728 49,728 Department of Social Services-CalWORKS N/A MCANDS10 7/1/09-6/30/10 83,189 83,189 83,189 Department of Social Services-Adult Protective Services N/A MCANDS10 7/1/09-6/30/10 55,000 55,000 55,000 Department of Social Services-Intensive Upfront Services N/A MCANDS10 7/1/09-6/30/10 79,593 79,593 79,593 Office of Women's Policy N/A 107-G1077JAG-10 5/1/09-6/30/10 40,708 34,676 34,676 Total County of Santa Clara 477,385 471,351 471,351 City of San Jose City of San Jose-HNVF N/A SH029 7/1/09-6/30/10 72,000 72,000 72,000 City of San Jose-Family Violence Center N/A 17622 3/1/09-2/28/10 113,073 64,523 64,523 City of San Jose-Family Violence Center N/A 74309 3/1/09-2/28/11 105,645 44,316 44,316 City of San Jose-BEST N/A 74507 9/1/08-8/31/09 46,410 9,069 9,069 City of San Jose-BEST N/A 75035 9/1/09-8/31/10 46,410 40,635 40,635 Total City of San Jose 383,538 230,543 230,543 Others Affordable Housing Services: City of Santa Clara N/A N/A 7/1/09-6/30/10 30,000 30,000 30,000 TOTAL NON-FEDERAL ASSISTANCE 1,075,891 916,862 916,862 TOTAL GOVERNMENTAL ASSISTANCE $ 2,332,104 $ 1,458,731 $ 1,458,731 Next Door Solutions to Domestic Violence Schedule of Expenditures of Federal and Other Governmental Awards (Continued) The accompanying notes are an integral part of this schedule. 20 This is trial version www.adultpdf.com Next Door Solutions to Domestic Violence Notes to Schedule of Expenditures of Federal and Other Governmental Awards Year Ended June 30, 2010 Note 1 - Basis of Presentation The Schedule of Expenditures of Federal and Other Governmental Awards includes the federal and other governmental grant activity of Next Door Solutions to Domestic Violence and is presented on the accrual basis of accounting. The information in this Schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. 21 This is trial version www.adultpdf.com 22 Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards BOARD OF DIRECTORS NEXT DOOR SOLUTIONS TO DOMESTIC VIOLENCE San Jose, California We have audited the financial statements of NEXT DOOR SOLUTIONS TO DOMESTIC VIOLENCE (the Organization) as of and for the year ended June 30, 2010, and have issued our report thereon dated December 1, 2010. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control over Financial Reporting In planning and performing our audit, we considered the Organization's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control over financial reporting. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity’s financial statements will not be prevented, or detected and corrected on a timely basis. Our consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over financial reporting that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above. Consultants and Business Advisors 10 Almaden Boulevard Suite 250 San Jose CA 95113 408.998.8400 fax 408.998.8485 San Francisco San Jose Redwood Shores This is trial version www.adultpdf.com 23 Compliance and Other Matters As part of obtaining reasonable assurance about whether the Organization's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, 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 no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. This report is intended solely for the information and use of the Board of Directors, the audit committee, management, and others within the Organization and is not intended to be and should not be used by anyone other than those specified parties. December 1, 2010 This is trial version www.adultpdf.com 24 Independent Auditors’ Report on Compliance with Requirements That Could Have a Direct and Material Effect on Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 BOARD OF DIRECTORS NEXT DOOR SOLUTIONS TO DOMESTIC VIOLENCE San Jose, California Compliance We have audited the compliance of NEXT DOOR SOLUTIONS TO DOMESTIC VIOLENCE (the Organization) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to each of its major federal programs for the year ended June 30, 2010. The Organization’s major federal program is identified in the Summary of Independent Auditor’s Result section of the accompanying Schedule of Findings and Questioned Costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to its major federal program is the responsibility of the Organization’s management. Our responsibility is to express an opinion on the Organization's compliance based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; 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 require 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 Organization’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 on the Organization's compliance with those requirements. In our opinion, the Organization complied, in all material respects, with the requirements referred to above that are applicable to its major federal program for the year ended June 30, 2010. Consultants and Business Advisors 10 Almaden Boulevard Suite 250 San Jose CA 95113 408.998.8400 fax 408.998.8485 San Francisco San Jose Redwood Shores This is trial version www.adultpdf.com 25 Internal Control over Compliance Management of the Organization is responsible for establishing and maintaining effective internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing our audit, we considered the Organization's internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB circular A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control over compliance. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is reasonable possibility that material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected, on a timely basis. Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over compliance that might be, deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above. This report is intended solely for the information and use of the Board of Directors, the audit committee, management, and others within the Organization, and is not intended to be and should not be used by anyone other than those specified parties. December 1, 2010 This is trial version www.adultpdf.com Next Door Solutions to Domestic Violence Schedule of Findings and Questioned Costs Year Ended June 30, 2010 26 I. SUMMARY OF INDEPENDENT AUDITORS' RESULTS Financial Statements Type of auditors' report issued: Unqualified Internal control over financial reporting: Material weakness(es) identified? Yes X No Significant deficiency(ies) identified that are not considered to be a material weakness? Yes X None Reported Noncompliance material to financial statements noted? Yes X No Federal Awards Internal control over major programs: Material weakness(es) identified? Yes X No Significant deficiency(ies) identified that are not considered to be a material weakness(es)? Yes X None Reported Type of auditors' report issued on compliance for major programs: Unqualified Any audit findings disclosed that are required to be reported in accordance with Section 510(a) of Circular A-133? Yes X No Identification of major program: CFDA Number(s) Name of Federal Program or Cluster 14.218 U.S. Department of Housing and Urban Development - Community Development Block Grants Dollar threshold used to distinguish between type A and type B programs: $ 300,000 Auditee qualified as low-risk auditee? X Yes No This is trial version www.adultpdf.com Next Door Solutions to Domestic Violence Summary Schedule of Prior Audit Findings Year Ended June 30, 2010 27 II. FINANCIAL STATEMENT FINDINGS None. III. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS None. This is trial version www.adultpdf.com Next Door Solutions to Domestic Violence Summary Schedule of Prior Audit Findings Year Ended June 30, 2010 28 Not applicable. There were no prior year audit findings. This is trial version www.adultpdf.com . Independent Auditors’ Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing. America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Internal Control over Financial. based on our audit. We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained