83-006 Outreach & Escort, Inc., Resolution No. 6035"
.'
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AGREEMENT BETWEEN
THE CITY OF CUPERTINO AND
OUTREACH & ESCORT, IN~.
This Agreement made and entered into'this 1st day of February,
1983, by and between the City of Cupertino, a municipal corporation
of the State of California, and Outreach and Escort, Inc., a private
non-profit corporation of the State of California located at 186
East Gish Road, San Jose.
WITNESSETH
WHEREAS City Council of City of Cupertino deems it to be in the
best interest of City to ensure quality door-to-door transportation
services to eligible mobility limited .residents 18 years of age and
over of the City of Cupertino
WHEREAS Outreach & Escort, Inc.'s main function is to provide
such services and expects, in their capacity as designated Consoli-
dated Transportation Services Agency (C.T.S.A.) to receive a grant
from the Metropolitan Tr.ansportation Conunission in order to offset
the cost of providing such services.
Now, therefore, it is hereby agreed by the parties hereto as
follows:
1. Conunencing on the effective date of this agreement and
from July 1, 1983, until terminated, Outreach and Escort,
Inc., agrees to provide prescheduled door-to-door trans-
portation services to qualified residents of the City of
Cupertino and it·s unincorporated areas of Monta Vista,
Garden Gate and Rancho Rinconada. These services shall
include a taxi subsidy program by a taxi company licensed
by the City of .Cupertino and an accessible van service.
2. The criteria for eligibility is the "Minimum Client Clear-
ance Guidelines for Transportation Programs Serving Elderly
and Handicapped Persons" adopted by the Paratransit Coor-
dinating Council, Executive Conunittee on February 24, 1982.
3. Outreach and Escort, Inc., will make available a minimum of
3,500 passeng.er trips to 300 residents upon request. The
amount of services are contingent on necessary funds being
received from the Metropolitan Transportation Conunission.
A passenger trip is defined as a one, one-way trip • . ,
4. Cost to client shall be maintained at 50¢ per ticket in
increments of five miles as long as the required 10%
farebox is recouped.
Outreach and Escort, Inc., shall also provide a Management
Inforrnatio~ System which shall include the following data
which is to be provided on a monthly basis and is to cover
a calendar month of service activity:
(1) Number of residents using service
(2) Number of passenger trips taken
(3) Length of such trips in increments of 5 miles
(4) Trip Purpose
(5) Number of Shared Trips
6. Outreach and Escort, Inc., shall establish and staff a
"Cities' Paratransit Advisory Committee" as follows:
(al This committee shall have oversight responsibilities
of the City's door-to-door transportation system which
shall include review and approval of a monthly Finan-
cial Statement of Expenditures and Balance Sheet and
the Management Information System on a per City basis.
The sphere of influence of this committee shall also
extend to review and feed back to staff, and final
decisions on client complaints; service problems;
and operational changes.
(bl The City of Cupertino shall appoint a City staff per-
son as representative on the "Cities' Paratransit
Advisory Committee" who shall attend the monthly
meetings and actively participate in the work of this
Committee. This appointee shall, whenever possible,
be the same individual from month-to-month in order
to provide continuity and cohesiveness in the work
of said Committee.
(c) The City's representative on this Committee shall hold
veto power on ,matters affecting that City's residents.
(d) The City of Cupertino shall be reimbursed for the time
and travel of their appointed staff representative by
Outreach and Escort,. Inc., for travel at this monthly
meeting at the rate of $16.00 per hour. This includes
meeting and travel time from City offices.
(e) The City of Cupertino shall continue to provide support
as needed by Outreach and Escort, Inc., through their
appointee to the Cities' Paratransit Advisory Committee
in such matters a.s: advice and assistance in continued
funding -funding applications and improvement of gov-
erning regulations pertaining to this service. Time
spent on such matters shall be reimbursed by Outreach
and Escort, Inc., at the rate of $16.00 per hour.
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(f) The City of Cupertino shall· cooperate through their
representative so that the Paratransit System improves
its efficiency and cost effectiveness to better serve
the qualified clients.
7. The City of Cupertino agrees to and hereby designates Outreach
and Escort, Inc., as the City's C.T.S.A., empowering Outreach
and Escort, Inc., to apply for and receive any and all 4.5
funds for which city of Cupertino would be or is eligible dur-
ing duration of Agreement and City of Cupertino further agrees
not to apply for 4.5 funds during term of Agreement.
8. If Outreach and Escort, Inc., does not provide satisfactory
service within the bounds of this Agreement, the City shall
have the following options:
(.a) Provide to Outreach and Escort, Inc., in writing and
by certified mail, detail of problems with a 30, 60
or 90 day notice for correcting said problems;
(b) Hold a problem solving session with Outreach and Escort,·
Inc., to explore and correct said problems with a
mutually agreed upon timeline·;
9. Termination of this Agreement shall be by written notice via
certified mail by either party, and shall take effect 30 days
from receipt of said notice.
10. Outreach and Escort, Inc., agrees to idemnify and save harmless
CITY, its officers and employees from any and all costs, ex-
penses, claims, liabilities or damages, known or unknown, to
persons or property heretofore or hereafter arising out of or
in any way connected with the act, omission or negligence of
Outreach and Escort, Inc., its officers, employees, agents,
contractors, subcontractors or any officer, agent or employee
thereof.
11. Outreach and Escort, Inc., agrees to maintain and pay for a
public liability policy naming CITY, its officers, and em-
ployees as an additional insured and insuring them against
liability or financial loss resulting from injuries· occurring
to persons or property in or about or in connection with said
work to be performed under this Agreement .. Each policy of
insurance shall provide primary coverage on an occurrence
basis in a company satisfactory to CITY in the following min-
imal amounts: personal injury, $300,000 for each person and
$300,000 per occurrence; property damage, $50,000 per occur-
rence. Each policy shall provide that it shall not be can-
celled or reduced in coverage without 30 days prior written
notice to CITY. The public liability policy shall provide:
(a) if CITY, its officers or employees have other insurance
against loss covered by said policy, said other insurance
shall be excess insurance only, (b) that CITY, its officers
and employees are not precluded from claim under said policy
against other insured parties.
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• outreach and Escort, Inc., shall fi·le Certificate of Insurance
with CITY in form satisfactory to City Attorney upon execution
of this Agreement, evidencing said coverage and the require-
ments of this paragraph.
Outreach and Escort, Inc., agrees to comply with all state
requirements relating to Workers Compensation Insurance and
to provide the same for its employees.
12. Nothing in this agreement shall make Outreach and Escort, Inc.,
an agent of the City of Cupertino. It is an independent
contractor.
13. The obligations of the parties as set forth herein arise only
upon approval of the grant request of Outreach and Escort to
the Metropolitan Transportation Commission and appropriation
of funds by Outreach and Escort, Inc.
14. Both parties shall comply with all applicable Federal, State,
Regional and local statutes and regulations relating to the '
use of Transportation Development Act, Article 4.5 monies.
To the extent that said statutes 'and regulations are in con-
flict with this agreement the laws and regulations governing
the Transportation Development.Act., Article 4.5 monies shall
prevail.
Cupertino
ATTE~
FOrZ£i.dfftj~~C~~# Af~4f? For-CitYQerk =y-
o ~ ~ :-?~lc,,-
For: ~hairperson, Governing Board
Outreach and Escort, Inc.
LAI INSURANCE AGENTS & BROKERS
P.O. BOX 21
BERKELEY, CA 94701
TEl: (415) 841.1111
Outreach and Escort, Inc.
186 E. Gish Road
San Jose, CA 95112
COMPANY TYPE OF INSURANCE POLICY NUMBER LETTER
COMPREHENSIVE FORM
PREMISES-oPERAflONS
EXPLOSION AND COLLAPSE HAZARD
UNDERGROUND HAZARD
PRODUCTSICOMPLETED
OPERATIONS HAZARD
CONTRACTUAL INSURANCE
BRQAD fORM PROPERTY B DAMAGE BP2687574
INDEP£NOENT
PERSONAL INJURY
AUTOMOBI~E LIABILITY o COMPREHENSIVE FORM
DOWNED ~H"'tD
B o NON.QWNEI) BP2687574
o UMBRELlA FORM o OTHER THAN UMBREllA
FORM
BP2687574
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COMPANIES AfFORDING COVERAGES
COMPANY A LETTER
COMPANY B LETTER
COMPANY C l£TTER
COMPAHV D LETIER
COMPANY E LEn'"
POwey
EXPIRATION DATE.
7/1/84
7/1/84
7/1/84
BODILY INJURY $
PROPERTY DAMAGE $
BODILY INJURY ANO
PROPERTY OAMAGE $1 000 COMBINED ,
PERSONAL INJURY'
BOOII.. Y INJURY I (EACH PERSON)
BOOILYlNJURY ,
(EACH ACCIDENT)
BODILY INJURY AND
PROPERTY DAMAGE $1,000
BOOILY INJURY AND
PROPERTY DAMAGE $
COMBlNEn
•
I
'1,000
at San Jose, CA. This is an
occurrence policy and coverage is primary as to any other coverage available to the City as
regards this insured. The City I s policy would be excess. The City is not precluded from
making any claim under this policy against other insured parties.
Cancellation: Should any of the above des'3e'ed policies be cancelled betore the expiration date thereot, the issuing com-
pany will ~ mail __ days written ,:otice to the below named certificate holder,~
NAM,.NOAOOR'SSQFCERTIFrCATEHOLD'R' & A itiona1 Insured
City of Cupertino, its Officers, Agents,
and Fmployees
10300 Torre Avenue
Cupertino, CA 95014
Attn: Dorothy Cornelius
Granted by Authority of American
National Fire Insurance Company
OATE ISS"'O: ................ ~~=Q,,'-_________ _
"NOV f) e: 1985 •• " ~ Q ~!a
Mr. Robert W. Quinlan
City Manager
Ci ty Hall
10300 Torre Ave.
Cupertino, CA 95014
Dear Mr. Quinlan:
November 22, 1985
It is with great pleasure that we wish to share with you the
enclosed agency Fiscal Audit and Annual Report for FY 1984-85.
Once again we have maintained quality and increased our overall
services by 6%.
The Senior Outreach Program that is funded essentially with
county funds subsidized with United Way and private donations has
had another good year. Two thousand and sixty five (2,065) frail
seniors and at risk adults received 21,539 services through our
dedicated staff of 5.5 (F.T.E) at a total audited cost of
$134,539. The value of benefits received by clients served in
this program was $270,548 or a value of $1:$2 for every public
dollar spent. This indeed is a valuable program!
Our Transportation Program serving the frail elderly and mobility
limited young adults has had another banner year. It served
5,437 separate individuals and experienced a 12% overall growth
in the number of rides it provided. Passenger rides for the City
of San Jose residents increased by 27%; City of Santa Clara, 7%;
City of Milpitas, 9%; City of Campbell, 19%; and City of
Cupertino, 15%. The 192,046 passenger rides provided annualize
to an average of 745 passenger rides per day. The average
audited cost per one way passenger ride is $8.48. This cost
includes all administrative, overhead, capital (no depreciation)
and operational costs incurred during FY 1984-85. This, too, is
an outstanding program!
By analyzing page 9 of our fiscal audit, our FY 1984-85 costs
breakout as follows:
Direct Service 82%
Administration 10%
Overhead 8%
100%
~ A UniledWay Agenev
,
I
•• •
We feel these audited figures speak for a well run agency that
provides cost effective services without sacrificing quality.
We hope that together we can continue to provide for our mutual
constituency and that FY 1985-86 will prove to be a constructive
and fulfilling year.
Sincerely,
~-
President
Encl: 3
1.1
RMG:vpd
' .. COMPARATIVE ANALYSIS
CITIES PARATRANSIT TRANSPORTAllON
700 ...,----------------,
600
500
I ~ 400 -, -,
0 .. l_ ..
[ l . , •
C)
lL
'" -,nt'! I
.~
~
CLIENTS
200
100 STAFF
. COST I
o~~-~----~---~----~--~
1979 -80 1980-81 1981-82 1982-83 . 1:;oj-04 1984-85
. OUTREACH AND ESCORT
o CLIENTS + UNITS ~ COST A STAFF
COMPARATIVE ANALYSIS
CITIES PARA TRANSIT TRANSPORTATION SERVICES
1979-1985
SUMMARY
GROWTH IN NEW CLIENTS (1979-19BS} •••• , .•••••• " •••. 227%
GROWTH IN UNITS OF SERVICE (1979-198S} ..•••••••.• 604%
GROWTH OF COST/UNIT (1979-1985) ••••••.••••••• : .•. , 2S%·~
GROI~TH IN SCHEDULING STAFF (1979-19B5} ., ................ .. 86%
GROWTH OF UNITS/STAFF (1979-198S} 279%
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1.
OUTREACH & ESCORT, INC.
ANNUAL REPORT
July 1, 1984 June 30, 1985
THE J\GENCY HAS THREE, PRCGRAMS:
a. SENIOR OUTREACH
This program locates seniors in Santa Clara County through
door to door canvassing, especially the isolated and needy,
and assists them to obtain services and income benefits.
b. CITIES' CONSOLIDATED PARATRANSIT SERVICES
This project provides taxi and accessible van transportation
to. the residents of the cities of San Jose, Santa Clara,
Milpitas, Campbell, Cupertino, M::lrgan Hill and Gilroy who
are unable to use other transportation.
'c. CONSOLIDATED ESCORT SERVICES
EXPENDIWRES
$ 134,539
$1,453,088*
$ 176,238**
This project provides personalized escort to frail elderly.
These trips are primarily for medical, social service & shopping.
*Includes fares and local match
**Includes in kind of $30,947 SUB 'IDTAL $1,763,865
_ II. Fund raising activities underwritten by united way 3,844
Funding Sources Include:
Santa Clara County
General Revenue
Sharing: $120,266; ~
United Way: $8,156;
Unrestricted Donations:
$6117.
Title III & V of the
older 1lmericans Act ........ __ _
$1,767,709
Develop!ffll1t Act 4.5 direct
funding of $269,253 to
areas of Cupertino, Camp
bell, Milpitas, Gilroy
& Morgan Hill & contracts
with cities of San Jose &
Sta. Clara for $1,183,835.
GENERAL DONATIONS lIND CONTRIBUTIONS
San Jose Mercury News Christmas Wish Book
Stevens Creek ~N Dealership
ESL
,Other Donations
In kind Contributions
1
~ A un~ed Way Agency
TOTAL
DONATIONS
$ 3,360
614
500
554
$12,028
$30,947
$42,975
GRAND TOTAL PERSONS SERVED AND UNITS OF SERVICE
PROVIDED BY TOTAL AGENCY PRCGRlIM
Unduplicated Clients
1983 84 1984 85
7476 7084
I. SENIOR 00TREl\CH PROOru\M
A. Number of Individual Persons Served
Number of Follow up Contacts
Total Number of Service Contacts
units of Service
1983 84 1984 85
205,198 217,840
Expenditure: $134,539
1983 84 1984 85
2,098
2,716
4,814
2,065
3,419
5,484
B. Demographic Profile of Persons Served, 1984 85
Age 60 or older 83% Spanish Descent 44% Filipino 4%
Male 30% White 46% Anerican Indian 1%
Female 70% Black 4% Asian/Pac. Islanderl%
C. Services Provided, 1984 85
1-Door to door canvassing Hares Seniors Help Given
Contacted Contacted or Planned
Total Canvassing 1,131 190 90
2. Types of Supportive Services Units of Service
19113 84 19114 85
'lUl2\L 25,270 21,539
a. IncClre Benefits 6,'277 5,747
b. Money Management 448 100
c. Food/DSS Nutrition 1,430 1,513
d. Housing 749 929
e. Homemaker 395 323
f. Legal Referrals 231 133
g. Health Services 1,530 1,491
h. Transportation 2,082 1,316
i. Information and Referral 4,383 3,495
j. Medical Benefits 591 119
k. Translation Services 2,001 1,523
1-Forms and Regulations 4,145 3,625
In. Administrative Legal Hearings 75 110
n. Other 933 1,115
2
,.
·.
. ..
D. Value of Benefits Obtained:
Type
'JurAL
Social Security
Supplemental Security Incoae
Food Stamps
Tax Assistance
Rent Rebates
Medical Payments
Over payment of Supplemental
Security Incorre (SSI)
Other (Energy Assistance,
AFDC, & Miscellaneous)
Rent Saved
II. CITIES CONSOLJDA'lE) PARA'IRANSIT SERVICES
Services Provided by Taxi,
Accessible Van & Escort
Modes of Transportation
'lOTAL ....
Contract:
City of San Jose
City of santa Clara
CTSA:
City of Milpitas
Cities of Gilroy & Morgan Hill
City of Campbell
City of CUpertino
Rancho Laguna Seca
III. OJNSOLIOA'lE) ESCORT SERVICES
a. Escort Services by CESP Consortium
Total unduplicated persons served
Total number of one way rides provides
IlBenefits llm::lunt
1983 84 1984 85 1983 84 1984 85
1,247 1,437 $ 233,260 $ 270,548
19 26 21,351 49,436
35 55 42,711 50,411
2 2 775 947
28. 53 3,099 9,046
980 914 101,244 96,081
31 105 6,596 19,498
i.
4 7 14,882 4,153
133 268 24,098 37,138
15 7 18,504 3,838
Expenditures: $1,453,088
Unduplicated Units.of
Count of Persons Service Provided
1983 84 1984 85 1983 84 1984 85
4,148 4,207 160,014 179,502 •
2,648 2,937 91,310 115,856
600 514 22,916 24,483
146 181 12,477 13,618
217 212 6,157 5,986
308 275 13,720 16,311
111 88 2,833 3,248
118 N/A 10,601 N/A
Expenditures; $176,238
1983 84 1984 85
1,230
23,645
795
12,544
b. Clients' share of cost and/or local match for
one way rides purchased through Cities
Paratransit Program
Total duplicated persons served
Total duplicated one way rides provided
3
N/A
N/A
664
17,990
Total undllplicated persons served
Total one way rides provided
4
N/A
N/A
'"' .. '
17
524
, ' .... . '
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OUTREACH & ESCORT.'INC.
AUDITED FINANCIAL STATEMENTS
AND
REPORT TO MANAGEMENT
* * *
FOR THE YEAR ENDED JUNE 30, 1985
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OUTREACH & ESCORT, INC.
AUDITED FINANCIAL STATEMENTS
AND REPORT TO MANAGEMMENT
FOR l'HE YEAR ENDED JUNE 30, 1985
TABLE OF CONTENTS
Audited Financial Statements
Opinion of the Certified Public Accountants
Balance Sheet
Statement of Revenue and Expenditures
Statement of Changes in Fund Balance
11 U I,. t!;) to. tJ fill a III... ~ (l I . 0.1 ... U "~u.,,, " .. ,kJ •
Supplementary Information
Report to Management
Page
1
3
4
r
8
10
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'-.)
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Board of Directors
Outreach & Escort, Inc.
San Jose, California
We have examined the balance sheet of Outreach & Escort, Inc.,
at June 30, 1985 and the rel ated statement of revenue and
expenditures and statement of changes in fund balances for the
year then ended. Our examination was made in accordance with
generally accepted auditing standards and, accordingly, included
such tests of the accounting records and such other auditing
procedures as we considered necessary in the circuffi'S·t·alfce'S:·· ..
In our opinion, the aforementioned financial statements present
fairly the financial pOSition of Outreach & Escort, Inc •• at
June 3D, 1985 and the results of operations and changes in fund
I.' .~. -1:_ .... Ll-................ h·~ ... ..., •............ "',..1 ;'" r ....... 4="Y'm';+\f wit.-h opnpri\llv
accepted' accounting prinCiples applied on a baS1S conS1Stent
with the preceding year.
San Francisco, California
September 13, 1985 .
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OUTREACH & ESCORT, INC.
BALANCE SHEE T
JUNE 30, 1985
General
Fixed Asset Total
General Revenue Account (Memorandum
Fund Fund Group ____ O~~
Assets
Cash
Accounts receivable
Prepaid expenses
Contract receivable
(Note 0)
Fixed assets (Note A)
$44,574
131
14,653
-0-
$27,161
720
57,214
-0-
$ -0-
-0-
-0-
-0-
152,214
$ 71,735
851
14,653
57,214
152,214
Total Assets $59,358 $85,095 $illdli $29&,&67
Liabilities and Fund Balance
Contract payable
(Note E)
Accrued liabilities
(Note B)
Other liabilities
Unapplied Program
Income (Note F)
8,770
-0-
9,384
35,753
3,170
15,647
_1\_
-0-
-0-
-0-
-0-
Total Liabilities 14,180 79,277 -0-
Fund Balance 45,178 5,818 152,214
Total Liabilities and
Fund Balance $59,358 $85,095 $152,214
9,384
35,753
11,940
15,647
93,457
203,210
$296,667
See accompanying notes to financial statements
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OUTREACH & ESCORT, INC.
STATEMENT OF REVENUE AND EXPENDITURES
JUNE 30, 1985
Revenue
Contract revenue
Progr am income
Contributions:
San Jose Mercury News
Stevens Creek BMW
ESL
Other
Interest income
. Ot her
Local share
Allocation from general fund
Allocation from United Way
Expenditures
Salaries
Payroll taxes
Fringe benefits
Contractual services
Travel
Transportation
Rent
Supplies
Equipment
Administration
Ot her
Allocation to revenue sharing
In-kind expenditures
(Note C)
Total Expenditures
•• 'Z'" ., "'0'\.., I" /l t'" .......... '-.,'"'1,..-.-.. . .... . .. .. .,
fund expensed
Excess of revenue over
expenditures
General
Fund
$ -0-
-0-
$
3,360
614
500
7,554
8,695
-0-
-0-
-0-
-0-
-0-
-0-
-0-
-0-
-0-
-0-
-0-
-0-
12,557
-0-
95
6,117
-0-
18,769
-0-
1,954
Spec; al
Revenue
Fund
$1,560,149
$
115,236
-0-
-0-
-0-
3,047
-0-
265
75,325
6,117
8,156
1 7t:;Q ?ot:;
391,850
41,554
35,823
21,357
26,803
945,316
31,090
22,148
18,996
171,377
30,448
8,156
30,947
1,775,865
\/,570)
-0-
Tota 1
(Memorand um
Only)
$1,560,149
115,236
$
3,360
614
500
10,601
8,695
265
75,325
6,117
8,156
1 7RQ 01!'!
391,850
41,554
35,823
21,357
26,803
945,316
31,090
22,148
31,553
171,377
30, 543
14,273
30,947
1,794,634
(7,';111))
1,954
See accompanying notes to financial statements
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OUTREACH & ESCORT, INC.
STATEMENT OF CHANGES IN FUND SALA'NCE
FOR THE YEAR ENDED JUNE 30, 1985
General
Special Fixed Asset
General Revenue Account
Fund Fund 'Grou ~
Beginning Fund Sal ance $43,224 $13,388 $ 55,385
Excess of revenue over
expenditures '
ss 1983/84 carryover
1.954 -0--0-
fund expensed -0-(7,570) -0-
Net additions to fixed
asset fund -0--0-96 2 829
, Ending Fund Bal ance $45 2178 $ 52818 $152 2214
Tota 1
(Memorandum
Onl::.)
$111,997
1,954
(7,570)
96 2 829
$203,210
See accompanying notes to financial statements
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OUTREACH & ESCORT, INC.
NOTES TO FINANCIAL STATEMENTS
FOR THE YEAR ENDED JUNE 3D, 1985
Note A: Summary of Significant Accounting Policies
1. Backqround
Outreach & Escort, Inc., is a non-profit organiza-
tion pursuant to the General Nonprofit Corporation
Law of the State of California. Accordingly, no
provlslon for income taxes is included i~ the
accompanying financial statements.
Since its incorporation in 1979, Outreach & Excort,
Inc., has administered, coordinated and promoted
services for the aged and the handicapped of Santa
Clara County. To this end, Outreach & Escort, Inc .•
obtained funding from the Council on Aging'of Santa
Cl ara County, Ci ty of San Jose, Ci ty of Santa:.C:tar.a,
Metropolitan Transportation Commission, the County
of Santa Clara, United Way and private donations.
t"" •• _..J i'lL'> _ ...... ' ... ~.; "" ...
The accounts of Outreach & Escort, Inc., are organi-
zed on the basi s of funds and account groups, each
of which are considered a separate accounting
entity. The operations of each fund are accounted
for with a separate set of self-balancing accounts
that comprise of assets, 1 iabil ities, fund equity,
revenue and expenditures. Resources are allocated
to and accounted for in individual funds based upon
the purpose for which they are to be spent and the
means by which spending activities are controlled.
The various funds are grouped, in the financial
statements in this report, into two fund types as
follows:
General Fund The General Fund is the general
operating fund of the agency. It is used to account
for financial resources such as contributions and
interest income, not required to be accounted for in
?inoi;h9:r f"n::!.
Special Revenue Fund -The Special Revenue Fund is
used to account for the proceeds of special revenue
sources that are legally restricted to expenditures
for specified purposes.
-5-1-(1
,-,
)
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3. Fixed Assets
Nonexpendable property and equipment is expensed in
the period of acquisition. Property acquired by
Outreach & Escort, Inc., is considered to be owned
by Outreach & Escort, Inc.. while used in the
program for which it was purchased, but may revert
to the grant source if the intended program purpose
is no longer benefitted.
Fixed Assets used in agency operations are accounted
for in the general fixed asset account group. All
fixed assets are valued at historical cost or
estimated historical cost, if actual historical cost
is not available. Donated fixed '.assets are valued
at their estimated fair value at the date donated.
No depreCiation expenses are charged. (See 4 below
-Schedule of General Fixed Assets).
4. Schedule of General Fixed Assets
General Fixed Assets:
Van
...... ,--: ........... 'lC"'-4-'m jl~A ~el '+~l')tI i'lf"'.,; 1l00e_nt
Office furniture and equipment
Total General Fixed Assets
5. Basis of Accounting
$ 23,000
R5.393
43,1:l2!
$152,214
The books and records of Outreach 8. Escort, Inc.,
are maintained on a cash basis. Provisions have
been made at the end of the accounting period to
recognize the accrual basis of accounting under
which revenues are recognized when services have
been rendered and expenses are recognized when
incurred.
6. Accrued leave Time
It is the pol icy of Outreach 8. Escort, Inc., to pay
accrued vacation prior to the fi scal year end when
n'l.t t a V,'2 n., 5; r: k 1 " '1" pis 0 aid as use d tot h e
maximum allowable; however, not pald upon termina-
tion.
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Note B: Accrued Liabilities
Accrued liabIlities represent fares received, which have
not yet been earned in fiscal year ended June 30, 1985.
Note C: In-Kind -. --
In-Kind expenditures are related to amounts charged to
operations for time and services donated to the agency
by volunteers and subcontracting agencies. A
corresponding increase in income is entered for the
estimated value of services performed.
,
Note D: Contract Receivable
Contract Receivabl e represents the excess of contract
expenditures over contract r~ceipts for the year ended
June 30, 1985.
Note E: Contract Payable
Co n tr act P ayab 1 e represent s cont rac t rece i pt.s-. in~:~~'ee-s s
of contract expendi tures for the year ended June 30,
1984 •
.......... "7. I' .... ~~_. n ••• , ., __ T ......... _ ....
Program income in excess of the 10% required local match
by T .D.A. 4.5 Funds not expended during the contract
period aggregating to $15,647, has been deferred to the
1985/1986 contract year.
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,". ~
Board of Directors
Outreach & Escort, Inc.
San Jose, California
The audited financial statements of Outreach & Escort., Inc ••
and our report thereon are presented in the preceding section of
this report. The information presented hereinafter is for
purposes of additional analysis and is not required for a fair
presentation of the financial position, revenue, and expendi-
tures, and changes in fund bal ances of Outreach & Escort, Inc •
. Such information has been subjected to the auditing p·tocedures
appl ied in our examination of the financial statements and, in
our opinion, is fairly stated in all materiaT respects in
relation to the financial statements taken as a .whole.
San Francisco, California
September 13, 1985
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..
OUTREACH & ESCORT, INC.
STATEMENT Of REVENUE ANO EXPENOITURES BY SPECIAL REVENUE FUND
FOR THE YEAR ENOEO JUNE 30, 198r
; ... ~ ..... ,'" .~ ~:,,' . .' • ".!' ;";
Council Kttropo\1tan Total
Revenue United on Transportatio City of City of (Memorandum
Shar1n9 -.!!.!..L _1!.!l!!!L Commi s10n San Jose Santa Cj o!lra O.l~l
Revenue
Contract revenue $120,266 $12,000 1144,293 5236,879 5 923,676 $123,035 51,560,149
Progr am hcome -0· -0-U 8,512 93,879 12,119 115,236
Contributions -0--0-825 2,201 21 -0-3t 047
Other -0--0--0--0 -265 -0-265
local share -0--0-31,054 21,661 15,530 7,080 75,325
Al1ocatton (rom ge. ra1
fund 6,117 -0--0--0--0--0-6,117 AllocatIon frOm Unl •• Way 8,156 -=..!1..::... -0--0--0--0-8,156
Tota 1 Revenue 134,539 12,000 176,238 269,253 1,033,371 142,894 1,768,295
ExpendHures ,
i Salaries 93,363 -0-63,631 79,39B 125,679 29,779 391,B50
Payroll taxes B,968 -0-7.532 10,503 11,686 2,765 41,554
fringe benefits 8.364 -0-4,909 6,258 12,852 3,440 35,823
Contractua 1 ser'l1c[ -; 1,226 2,000 1,869 4,359 10,374 1,529 21.351 Tr ave 1 4,176 -0-13,246 8.103 1,106 172 26,803
TrlHlspot"tat ion -0--0-34,501 110,782 710,453 89,574· 945,316 Rent . 2,166 -0-3,095 4.952 18,419 2,458 31,090 Supplles. 1,497 254 2.154 4,325 12,202 1.716 22,148 Equipment -0--0-52 3,491 15,412 41 18,996
Adm1n1strat\on 12 ta88 1,440 10,865 29,429 100,000 16.755 171,377
Other 1.891 150 3.331 7,653 15,18B 2,235 30,448
Al1o,!tfon to rever.ve
Sharin9 -0-8,156 -0--0--0--0-8,156
In-I< fnd expend1tur"¥s -0-......:.l1.::.. 30.947 -0--0--0-30,947
Total Expenditures
Less 1983/1984 carro~er 134.539 12,000 176,238 269,253 1,033,371 150,464 1,775,865
ftmd expensed -0--=..!1..::... -0--0--0-P,570) P ,570)
Excess of reVenue over -O~ expend1 tures $ -0-$-=..!1..::... $ -o-S -0-5 5 -0 5 -0-.:' ' . .. ;
Se~ lcc&mpany1ng notes to ftnllnctal st tements
\'
'\"l _0 •
...........
• >
Board of Directors
Outreach & Escort, Inc.
San Jose, California
We have examined the balance sheet of Outreach & Escort, Inc.,
at June 30, 1985 and the reI ated statement of revenue and
expenditures and statement of changes in fund ,balance for the
year then ended, and have issued our report thereon dated
September 13, 1985.
As part of our examination we made a study and evaluation of
'those internal accounting and administrative control pr::.o..c.e:tluX:,e,s
of Outreach & Escort, Inc., we considered necessary to evaluate
the system as required by generally accepted auditing standards.
The ourpo.se .of our study an~ evaluation was to determine the
"nature, t'lffiing, anu e;(t~lIt v,'-"'1I'~·"'uutc,.li'~· y,')Cd~·:",'e:,;., n::czs!';<~";'J'
for expressing an opinion on the above mentioned financial
statements. Our study and evaluation was more I imited than
would be necessary to express an oplnlon on the system of
internal accounting control taken as a whole.
The management of Outreach & Escort, Inc., is responsible for
establishing and maintaining a system' of internal accounting
control. In fulfilling this resporislbllity,' estimates and
judgements by management are required to assess the expected
benefits and reI ated costs of control procedures. The ob-
jectives of a system are to provide management with reasonable,
but not absolute, assurance that assets are safeguarded against
loss from unauthorized use or disposition, and that transactions
are executed in accordance with management's authorization and
recorded properly to permit the preparation of financial state-
ments in accordance with generally accepted accounting
principles.
Because of inherent limitations in any system ,of internal
account'in~ COd\.,'v'" '-" U. J ~. : •• ·;..gular;::·:~:;"'·may n2vertheles~.
occur and not be detected. Al so, projection of any evaluation
of the system to future periods is subject to the risk that
procedures may become inadequate because of changes in condi-
tions or that the degree of campI iance with the procedures
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! .
may deteriorate.
Our study and evaluation made for the limited purpose described
in the. first. paragraph would not necessarily discldse all
material weaknesses in the system. Accordingly, we do not
express an opinion on the system of internal accounting control
of Outreach & Escort, Inc., taken as a whol e. Our study and
evaluation disclosed no condition that we bel ieved to be a
material weakness.
San Francisco, California
September 13, 1985
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