Economic Opportunity Board of Clark County (Nev.) financial and budget reports

ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY FINANCIAL POSITION January 31,“T967 EXHIBIT A Pending an audit of the components administered by the Economic Opportunity Board, we will not be able to furnish the Board with a Financial Position for January. However, the Statement of Budgeted and Actual Expenditures for the month is attached. The audit is scheduled to start 2/24/67 and be completed no later than 4/15/67. The firm of Saigo & Rollins, C.P.A.’s has agreed to accept a contract to perform this work. Exhibit B ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED AND ACTUAL EXPENDITURES For the Month Ending Approved Budget January 31, Expenses For January 1967 Rema i n i ng 1 n Budget Percentage Of Budget Expended Conduct & Administration: Personnel: Executive Di rector $10-, 500 $ 928.86 $ 9,571.14 91.2% Program Coordinator 9,600 844.94 8,755.06 91.2% Finance Officer 7,300 636.62 6,663.38 90.8 Administrative Asst. 7,300 600.13 6,699.87 91.8 Secretary 4,700 409.06 4,290.94 91.3 Employees Benefits 4,151 330.57 3,820.43 92.0 Consultants & Contract Serv. 14,892 — 14,892.00 — Trave 1 2,271 22.90 2,248.10 98.9 Space Costs & Rentals 5,400 900.00 4,500.00 83.3 Consumable Supplies 1,175 10.70 1,164.30 99.1 Purchase of Equipment 78 -- 78.00 — Other Costs 3,950 8.75 3,941.25 99.8 Tota1 C. & A. $71,317 $ 4,692.53 $ 66,624.47 93.4% Neighborhood Council: Personnel $51,392 $ 4,500.61 $ 46,891.39 91.2% Trave 1 4,680 24.90 4,655.10 99.4 Space Costs & Rentals 11,616 1,236.09 10,379.91 89.4 Consumable Supplies 1,035 4.05 1,030.95 99.6 Other Costs 4,320 6.51 4,313.49 99.8 Total N. Counci 1 $73,043 $ 5,772.16 $ 67,270.84 92.1% Manpower Development Center Personnel $145,846 $ 1,475.99 $>$144,370.01 99.0% Consultants & Contract Serv. 17,597 — 17,597.00 — Travel 3,640 — 3,640.00 — Space Costs & Rentals 6,000 — 6,000.00 — Consumable Supplies 2,125 — 2,125.00 — Other Costs 3,750 —— 3,750.00 —— Total Manpower $178,958 $ 1,475.99 $177,482.01 99.0% NYC Health & Education Consultants & Contract Serv. $ 1,625 $ 1,625 $ 89.00 $ 89.00 $__ 1,536.00 $ 1,536.00 93.9% 93.9% $324,943 $12,029.68 $312,913.32 96.3% Schedule I ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE OF CHECKS WRITTEN For the Month of January 1967 DATE CHECK 1967 NO. AMOUNT NAME DESCRIPTION GENERAL CHECKS 1/19 5171 $15,000.00 Operation Independence Day Care Monies 1/20 5172 12.40 Rosie L. Smith N. Council Local Travel 5173 14.60 William F. CottrelI E.O. B. Local Travel 1/31 5174 233.00 Prudential Insurance Co. E.O.B. & N.C. Group Insurance 5175 35.30 Nevada Power Company N.C. Owens Center Utilities 5176 1,933.50 Automated Office Machines Equip. & Supplies for EOB, 5177 12.50 Addie Reid Blake N.C. & Manpower N.C. Local Travel 5178 219.90 Central Telephone Co. E.O.B. & N.C. Telephone Bi 11 5179 12.50 City of North Las Vegas N.C. Uti1ities 5180 747.00 Clark County School Di st. NYC Adult Education Fees 5181 138.00 Electronic Specialties N.C. Electrical Services 5182 29.00 Everett C. Freer, M.D. NYC Health & Education Comp. 5183 129.38 General Services Admin. EOB & N.C. Office Supplies 5184 120.00 Harrie Hess, PH.D. NYC Psychological Services 5185 9.70 Housing Authority of N.C. Repairs 5186 13.00 Clark County Jack’s Key Service N.C. Repairs 5187 14.49 International Business EOB Supplies 5188 7.20 Mach i nes Ideal Staples Company EOB Supp1ies 5189 20.00 Dr. Robert A. Johnson NYC Ey,e. Examination 5190 70.29 Nevada Power Company N.C. Utilities 5191 615.00 Royal Typewriter Company Manpower Equipment 5192 7.55 Sarretts Stationers EOB & N.C. Supplies 5193 13.91 Searle Auto Glass N.C. Repairs 5194 156.00 The Tiberti Company N.C. Fencing 5195 54.00 Board of Regents NYC EnrolIment Fees 5196 8.30 William F. CottreI 1 EOB Local Travel 5197 275.00 Builders Center, INC. Rent for month of February PAYROLL CHECKS 1/5 276 155.22 Blake, Addie Reid N.C. Worker 277 165.92 Coleman, Evelyn N.C. Worker 278 344.17 Cottrell, W.F. EOB Executive Director 279 173.92 Geran, Hazel N.C. Worker 280 173.92 Green, Clifford N.C. Worker 281 292.29 Hoggard, J.D. EOB Program Coordinator 282 146.62 Johnson, Dorothy EOB Secretary 283 237.88 McDaniel, L.L. N.C. Project Director 284 222.78 Mauldin, Evelyn EOB Finance Officer 285 169.92 Ortega, Harold L. N.C. Worker 286 172.62 Pearson, Ethel N.C. Worker 287 157.82 Ray, Sarah N.C. Worker 288 161.82 Smith, Rosie L. N.C. Worker 289 213.84 Staples, Sylvia EOB Administrative Assistant 290 126.66 Gates, Minnie Manpower Clerk/Typist SCHEDULE OF CHECKS WRITTEN Schedule II. 291 292 1/18 293 294 295 296 297 298 299 300 301 302 303 304 305 306 307 308 309 310 2/1 311 312 313 314 315 316 317 318 319 320 321 322 323 324 325 326 327 54.15 McCormick, Tony 54.15 Rome, Gloria 152.20 Rome, Gloria 155.22 Blake, Addie 165.92 Coleman, Evelyn 330.62 CottrelI, William F. 160.37 Geran, Hazel 160.37 Green, Clifford 282.67 Hoggard, J.D. 141.51 Johnson, Doro+hy 237.88 McDaniel, L.L. 213.16 Mauldin, Evelyn 159.82 Pearson, Ethel 157.82 Ray, Sarah 161.82 Smith, Rosie L. 208.73 Staples, Sylvia 121.55 Gates, Minnie R. 148.97 McCormick, Tony 169,92 Ortega, Harold Void 155.22 Blake, Addie 165.92 Coleman, Evelyn 344.17 CottrelI, W.F. 126.66 Gates, Minnie 169.92 Geran, Hazel 173.92 Green, Clifford 292.29 Hoggard, J.D. 146.62 Johnson, Dorothy 162.62 McCormick, Tony 237.88 McDaniel L.L. 222.78 Mauldin, Evelyn 168.37 Ortega, Harold 159.82 Pearson, Ethel 157.82 Ray, Sarah 161.82 Rome, Gloria 161.82 Smith, Rosie L. 213.84 Staples, Sylvia Manpower Aide Manpower Aide Manpower Aide N.C. Worker N.C. Worker EOB Executive Director N.C. Worker N.C. Worker EOB Program Coordinator EOB Secretary N.C. Project Di rector EOB Finance Officer N.C. Worker N.C. Worker N.C. Worker EOB Secretary Manpower Clerk/Typist Manpower Aide N.C. Worker N.C. Worker N.C. Worker EOB Executive Di rector Manpower Clerk/Typist N.C. Worker N.C. Worker EOB Program Coordinator EOB Secretary Manpower Aide N.C. Project Di rector EOB Finance Officer N.C. Worker N.C. Worker N.C. Worker Manpower Aide N.C. Worker EOB Administrative Assistant Exh i b i t A NEIGHBORHOOD YOUTH CORPS RECONCILIATION OF COSTS PER N.Y.C. SPONSOR'S DETAILED STATEMENT OF COSTS TO CHECK DISBURSEMENTS For the Period Ending January 31, 1967 Cash in Bank and on Hand - Beginning of Month Add: Funds Received from N.Y.C. During Period N.Y.C. Funds $18,556.54 Less: Liabilities - End of Previous Month Current Months Cost Per N.Y.C. Sponsor's detai led Statement of Costs Receivables - end of Current Month Funds paid out to Clark Co. School District Total Add: Liabilities - Current month Receivables - End of previous month Tota I 18,000,00 $36,556.54 $ 1,001.39 31,404.94 43.30 7,380.00 39,829.63 ($ 3,273.09) $ 2,329.65 43.30 ----------------- $ 2,372.95 Cash in bank and on hand - End of Month (Over Drawn) ($ 900.14) Cash Balance Made up of: Regular check account (Over Drawn) Petty Cash Total (Over Drawn) ($ 925.14) 25.00 ($ 900.14) Schedule I NEIGHBORHOOD YOUTH CORPS SCHEDULE OF CHECKS WRITTEN For the Month of January 1967 DATE 1967 CHECK NO. - AMOUNT 1/6 10064 65.16 10065 10.05 10066 — 10067 — 10068 24. 16 10069 __ 10070 2.05 10071 5,000.00 10072 50.00 10073 53.00 10074 — 10075 -- 1/16 10076 90.92 1/18 10077 100.72 10078 __ 1/20 10079 20.40 10080 11.00 10081 31.10 10082 36.80 10083 198.65 3/1 10084 2,697.31 10085 9.35 10086 16.76 10087 — NAME Prudential Insurance Lee Office Equipment Void Voi d Burroughs Corporation Void Central Telephone Co. Economic Opportunity Bd. IBM Postmaster of Las Vegas Voi d Voi d Employment Security Internal Revenue Void Doyle B. Longhurst Leo Johnson George Lawson Sharon Whittaker Nevada Industrial Com. U.S. Treasury Dept. Central Telephone Co. General Services Adm. Void DESCRIPTION Group Insurance Consumable Supplies Consumable Office Supplies NYC Portion of Telephone Bill Repayment of Loan for PayrolI Rental on Typewriter Stamps Employee Unemp. Compensation Employees Annual Federal Unemployment Tax Local Travel Local Travel Local Travel Local Travel Employees Industrial Insurance Withholding Taxes Payable NYC Portion of Telephone Bill Office SuppIies PAYROLL CHECKS: 1/5 5507 163.82 5508 212.02 5509 154.20 5510 160.49 5511 308.54 5512 144.59 5513 — 5514 — 1/13 to 5583 3,892.47 1/18 5584 173.03 5585 225.33 5586 154.20 5587 165.51 5588 308.54 5589 149.61 1/27 5590 to 5659 4,126.01 Loyce Harris Leo A. Johnson Kathleen Kincherlow George Lawson Doyle Longhurst Sharon Whittaker Voi d Enrol lee Wages Loyce Harris Leo Johnson Kathleen Kincherlow George Lawson Doyle Longhurst Sharon Whittaker Enrol lee Wages Bookkeeper Senior Coordinator Supervi sor Coordinator Project Director Coord i nator For Period Ending 1-6-67 Bookkeeper Senior Coordinator Supervi sor Coordinator - Counselor Project Di rector Coordinator For Period Ending 1-20-67 COMMUNITY ACTION MEMO OFFICE OF ECONOMIC OPPORTUNITY MEMORANDUM NO. 29 DATE; April 20, 1966 SUBJECT: Policy governing expense reimbursement for members of policymaking bodies Purpose of this Memorandum This memorandum states 0E0 Policy on reimbursement for expenses incurred by isjembers of policy-making bodies of agencies financed with Federal aid under Titles II-A and III-D of the Economic Opportunity Act. Its purpose is to insure that no person is barred from membership or suffers financial hardship because of costs incurred in participation in the policy-making processes of a community action program. Who May Be Reimbursed? Members of the following bodies who have difficulty meeting expenses arising from their official duties and responsibilities in a community action program may receive reimbursements under this policy: 1. The governing body of a community action agency (CAA) or other grantee; 2. The policy advisory committee of a CAA if this committee is the body on which 0E0 representation requirements are met (see CAP GUIDE, Volume I, PART I. B.6); 3. A neighborhood council which performs major policy-making •functions for one of the target areas of a community action program; 4. The governing body of any delegate agency which meets both of the following requirements: a. The delegate agency’s activities are solely or principally concerned with the community action program; and b. The governing body includes members who are residents of the areas or groups served. What Expenses May Be Reimbursed? The following list of expenses may be reimbursed: 1. Travel. a. Reimbursement may be made for transportation to and from official meetings or other official appointments by the least expensive, convenient means of transportation. This shall be by public transportation, or, when no public transportation is available, by taxi, or by private automobile travel at a rate of not more than 10664,14 $279,278.86 14.1# ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE I SCHEDULE OF CHECKS WRITTEN FOR THE MONTH OF APRIL 1967 Date Check 1967 No. Amount Name General Checks: 4/13 5271 — Void 4/18 5272 8.08 California Pacific Utilities 5273 17.80 Central Telephone Co. 5274 16.66 Henderson Telephone Co. 5275 3.75 Dana McKay Books 5276 15.24 Nevada Power Co. 5277 10.60 Addie R. Blake 5278 6.30 Evelyn P. Coleman 4/25 5279 23.62 J.Dav id Hoggard 5280 52.70 Lubertha M. Johnson 5281 11.60 William F. Cottrel1 5282 10.80 Lamar McDaniel 4/26 5283 14.10 Rosie L. Smith 5284 50.00 J. David Hoggard 5285 89.79 Nevada Industrial Com. 4/28 5286 810.40 Employment Security Dept. 5287 1 ,543.91 Director of Internal Revenue Payroll Checks 4/14 401 161.82 Rome, Gloria M. 402 54.59 Gates, Minnie R. 403 155.22 Blake, Adie R. 404 399.57 Cottrel1, William F. 405 165.92 Coleman, Evelyn 406 169.92 Geran, Hazel 407 173.92 Green, Cli fford 408 287.49 Hoggard, J. David 409 146.62 Dorothy Johnson 410 237.88 McDaniel, L. Lamar 411 222.78 Maul di n, Evelyn H. 412 169.92 Ortega, Harold L. 413 164.42 Pearson, Ethel R. 414 157.82 Ray, Sarah 415 161.82 Smith, Rosie L. 416 227.29 Staples, Sylvia M. 417 169.92 McCormick, Tony 4/28 418 150.11 Blake, Addie R. 419 165.92 Coleman, Evelyn P. 420 386.02 CottreII, William F. 421 156.37 Geran, Hazel 422 160.37 Green, Clifford 423 282.67 Hoggard, J. David 424 141.51 Dorothy Johnson 425 237.88 McDaniel, L. Lamar 426 209.23 Mauldin, Evelyn 427 169.92 Ortega, Harold 428 164.42 Pearson, Ethel 429 152.71 Ray, Sarah 430 156.71 Smith, Rosie L. 431 213.74 Staples, Sylvia 432 156.37 McCormick, Tony 433 152.20 Rome, Gloria Description N. Counci I Utilities N.Counci I Telephone N.Counci I Telephone EOB-Robert's Rules of Order N.Counci I Utilities N.COunciI Local Travel N.Counci I Local Travel Manpower - Out-state Travel Manpower Out-of State Travel EOB - Local Travel N.CounciI Local Travel N.CounciI Local Travel Manpower Out of State Travel Employee Industrial Insurance Employee’s Unemp. Compen. Withholding & FICA Taxes Manpower Aide Manpower Clerk/Typist N.C. Worker EOB Execut i ve Di rector N.C. Worker N.C. Worker N.C. Worker EOB Program Coordinator EOB Secretary N.C. Project Director EOB Finance Officer N.C. Worker N.C. Worker N.C. Worker N.C. Worker EOB Administrative Assist. Manpower Aide N.C. Worker N.C. Worker EOB Executive Director N.C. Worker N.C. Worker EOB Program Coordinator EOB Secretary N.C. Project Director EOB Finance Officer N.C. Worker N.C. Worker N.C. Worker N.C. Worker EOB Administrative Assist. Manpower Aide Manpower Aide RADER. S. ROLLINS. C P A. Salco & Rollins CERTIFIED PUBLIC ACCOUNTANTS 03S SOUTH DECATUR BOULEVARD LAS VEGAS. NEVADA 89107 TtLERHONE 070-204* JOSEPH 1 SAI.GO.C P.A. May 9, 1967 Economic Opportunity Board of Clark County 932 West Owens Laa Vegas, Nevada Gent lemen-. We recently completed our review of the records, and subtfiti^.d our report on examination of the Stamic. PPPS£tfflAE.y„ gpqjd glftTK. Cofflty pertaining to the components of Community Action Program Grant t! 357 set forth below. NEV CAP 66-357/4 - Conduct and Administration Funding Period February 15, 1966 through December 1, 1966 — NEV CAP 66-357/1 - Neighborhood Youth Corp - Physical and Mental Health Component. Funding Period September 30, 1965 through June 30, 1966 NEV CAP 66-357/7 - Neighborhood Youth Corp - Physical and Mental Health Component Funding Period June 30, 1966 through December 31, ’9o6 NEV CAP 66-357/7 - Manpower Program Funding Period June 30, 1966 through December 31, 1966 NEV CAP 66-357/5 - Neighborhood Council Organisation P’ gram Funding Period June 1, 1966 through December 31, 1966 During the course of our examination, we reviewed the acc~untlng system and internal controls of the grantee We also made indept ?ert testa of the accounting and grant records and held discussions with responsible officials to the extent deemed necessary to fulfill th* bjec' ves set forth in the furnished draft of the accounting system survey u I audit guide for mmunity Action Programs. The overall accounting system and internal controls f fire graat#< art. In our opinion, adequate to safeguard the assets of the gra • check the accuracy and reliability of accounting da'a, pr :>n" t» ptirv’ia: efficiency and encourage adherence to perstribtd management p as. Page 2 However, weaknesses were noted in certain areaa. These, weaknesses were discussed with the Finance Officer, Mrs. Evelyn Mauldin and the Executive Director, Mr. William Cottrell, and are together with our recommendations get forth below. With the exception of $423.00 paid from grant funds for physical examinations prior to the effective date of the Physical and Mental Health Component and charged to consultant and contract services on NEV CAP 66*357/1, all grant funds appear to have been expended for grant purposes in accordance with the guidelines set forth by the Office of Economic Opportunity in their?various guides and bulls* tins. Observations and Recommendations Mechanical reproductions of signatures are used on payroll checks for the Neighborhood Youth Corp Project which is funded by the Department of Labor. A separate set of books and a separate bank account is maintained for these funds; however, the authorised signatures are the sane and the check signer has been used on occasion on Community Action Prpgram Grant checks. It is our feeling that the small volume of checks drawn on 0E0 funds does not warrant the use of the machine. We recommend that the authorised signatures on the 0E0 account be changed to avoid the possibility of such usage in the future. We feel that all checks should be signed by the Executive Director and countersigned by a Board Member. We further recommend that more stringent controls be exercised over the keys to the check signer. During the course of our examination, it was noted that at times funds In excess of immediate requirements were withdrawn from the letter of credit. We recommend thst a program be initiated for the withdrawal of cash from the Federal Reserve System that will ensure compliance, with the guidelines set forth in Volume II of the Community Action Program Guide. As a result of our audit, we found it necessary to reclassify from accounts payable to encumbrances a large number of purchase orders and contracts which were issued too late tn December to enable the suppliers to make delivery of the goods or services prior to the close of the^udget period. We feel that in the future, orders should either be placec Ln time to ensure delivery of goods prior to the close of the funding period or be held over and placed in the following period. The Office of Economic Opportunity places the responsibility with the grantee for the performance of programs by delagate agencies, including proper accounting for expenditure of funds. We, therefore, recommend that more stringent controls be exercised over the delagate agencies and that more time be devoted to supervision of their accounting systems and financial reports. ac ui-. express ur sincere gratitude for the excepti . c., peraucn extended our representatives by tie officials and errpl vees of ie Beard during the course of our engagement. Your* very truly, Las Vegas, Nevada Gentlemen: We recently completed our review of the records, and submitted cur report on examination of the Bcuttomfc Opportunity Soard of Clara County pertaining to the components of Conrwnlty Action Program Grant 66-35? set forth below: 1 /■' . ? NEV CAP 66-357/4 - Conduct and Administration Funding Period February 15, 1966 through DecemBer 31, 1966 — NEV CAP 66-357/1 - Neighborhood Youth Corp - Physical and Mental Health Component Funding Ported September 30, 1965 through June 30, 1966 NEV CAP 66-357/7 - Neighborhood Youth Corp - Physical and Mental Health Component Funding Period June 30, 19t>6 through December 31, ’9©6 NEV CAP 66-357/7 - Manpower Program Funding Per.od June 30, 1966 through December 3.. i9b6 NEV’ CAP 66-357'5 - Neighborhood Court ; Organ:tat. n Program Funding Period June I, 1966 through. December 31, 1966 During the course of our examination, we reviewed the aoctuntlng system and internal controls of the grsntee. We also made •.'dependent rests of the accounting and grant records and held discusst-'s with responsible officials to tne extent deemed necessary tc fulfill th» bjectives set forth in the furnished draft of the accounting system survey and audit guide for Cownur.ity Action Programs. The overall accounting system and internal controls f rbe-“gradcfel A are. In our opinion, adequate to safeguard the assets of the grantee, check the accuracy and reliability of accounting data, pr-’r-t*- operational efficiency and encourage adherence to perscribed T.a* t p' Antes - However, weaknesses were noted in certain areas. These weaknesses were discussed with the Finance Officer, Mrs. Evelyn MauHm and th* Executive Director, Mr. Willlaja Cottrell, and are together with our reconsernktIona •et forth below. With the exception of $423.00 paid from grant funds for physical examinee Iona prior to the effective date of the Physical and Mental Health Component and charged to consultant and contract services on NEV CAP 66-357/1, all grant funds appear to have been expended for grant purposes in accordance with the guidelines sat forth by the Office of Economic Opportunity in thel:fvarious guides and bulletins. f Observations and kecoggtendationg Mechanical reproductions qjf signatures are used or. payroll checks for the Neighborhood Youth Corf Project which is funded by th* Department of Labor. A separate set of books and & separate bank account i< neintained for these funds, however, the authkrUed signatures ate the sasfe and the check signer has been used on occasion on Cotmmity Action Prpgraa Grant checks. It is our feeling that the saall volume of checks drawn on O&O funds doe* not warrant the use of th* machine. We recosnsend that the authorised signature* on the 0E0 account he changed to avoid th* possibility of such usage in the future. We ft*l that all checks should, be signed by the Executive Director and countersigned by a Board Meebar. We further recemend that wore striageyst controls be exercised ©vex. the keys to the check signer. 1 During the course of our examination, it Was noted that' at tines funds in excess of iawedlate requirement* were withdrawn from th* letter of credit. We recoeoend that a program be initiated for the withdrawal of cash from the Federal iaserve System that will ensure compliance, with the guidelines set forth in Volute* II of the Ccswxnity Action Prograss Guide. As a result of our audit, we found it necessary to reclassify from accounts payable to encumbrance* a larg* number of purchaW order* and contracts which were issued too late in December to enable the suppliers to make delivery of the goods or service* prior to the close of thejbudget period. We fe*l that in the future, orders should either be placed in tixe to ensure delivery of goods prior to the close of the funding period or be held over and placed in th* following period. The Office of Economic Opportunity pl&ce* the responsibility with the grantee for the performance of programs by delegate agencies, including proper accounting for expenditure of fund*. We, therefore, recMatend that mere stringent controls be exerci»ed over the delagat* agencies and that more time be devoted to supervi*ten of their accounting system* and financial report*. EXHIBIT A ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY FINANCIAL POSITION May 31, 1967 ASSETS Current Assets: Cash In Bank & on hand Accounts Receivable: Federal funds Non-Federal funds Other TOTAL ASSETS LIABILITIES AND GRANT FUNDS Current LiabiIities: Accounts Payable: Delegated Agencies Equipment & Furniture Accrued Payroll Items TOTAL LIABILITIES Grant Funds: Federal Share: Conduct & Administration Neighborhood Council Manpower Development Center NYC Health & Education Total Federal Share Plus: Non-Federal share Total Approved Cost for Programs Less: Cululative Expenditures to Date Total funds remaining in budget (Exhibit B) TOTAL LIABILITIES AND GRANT FUNDS $ 32,663.40 570,053.00 10,510.00 43.70 $613,270.10 $341,987.56 ‘ 3,452.10 1,993.43 $347,433.09 $ 65,317.00 62,027.00 177,458.00 1,625.00 5306,427.00 18,516.00 $324,943.00" 59,105.99 265,837.01 $613,270.10 EXHIBIT B ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE OF BUDGETED AND ACTUAL EXPENDITURES For the Five Months Ended May 31, 1967 Expenses Cumulative Remaining Percentage Approved for Expenses in Budget of Budget Budget May To Date (Over Budget) Expended CONDUCT & ADMINISTRATION': Personnel $43,551 $ 3,451.37 $17,887.45 $ 25,663.55 41.1% Consultants & Contract Services> 14,892 — 14,892.00 —. Travel 2,271 371.74 950.26 1,320.74 41.8 Space Costs 4 Rentals 5,400 760.47 2,274.40 3,125.60 42.1 Cbnsumable Supplies 1,175 76.23 242.70 932.30 20.7 Equ i pment-Purchases 78 208.75 208.75 (130.75) 126.8 Other Costs 3,950 23.30 613.78 3,336.22 15.5 Total C. & A. $ 71,317 1 4,891.86 $22,177.34 $ 49,139.66 31.1% NEIGHBORHOOD COUNCIL: Personnel $ 51,392 $ 3,960.68 $20,262.02 $31,129.98 39.4? Trave 1 4,680 50.40 257.90 4,422.10 5.5 Space Costs & Rentals 11,616 1,105.41 5,433.28 6,182.72 46.8 Consumable Supplies 1,035 36.00 158.79 876.21 15.3 Other Costs 4,320 146.20 340.77 3,979.23 7.9 Total N. Council $ 73,043 $ 5,298.69 $26,452.76 $46,5.90.24 3672^ MANPOWER DEVELOPMENT CENTER: Personnel $145,846 $ 940.39 $ 5,698.12 $140,147.88 3.9? Consultants & Contract Services; 17,597 —• 17,597.00 — Travel 3,640 77.62 203.94 3,436.06 5.6 Space Costs & Rentals 6,000 1,505.07 3,028.55 2,971.45 50.5 Consumable Supplies 2,125 — 2,125.00 -- Other Costs 3,750 ,321.22 515.78 3,234.22 13.8 Total Manpower $178,958 $ 2,844.30 $ 9,446.39 $169,511.61 5.3? N.Y.C. HEALTH & EDUCATION: Consultants & Contract Services? 1,625 $ 407.00 $ 1,029.50 $. 595.50 6.3? Total N.Y.C. $ 1,625 $ 407.00, $ 1,029.50 $ 595.50 6.3? TOTALS FOR ALL COMPONENTS $324,943 $13,441.85 $59,105.99 £65,837.01 18.2? SCHEDULE 1 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE OF CHECKS WRITTEN FOR THE MONTH OF MAY 1967 DATE CHECK 1967 NO. AMOUNT GENERAL CHECKS: 5/2 • 5288 40.00 5289 13,550.00 5290 315.00 5291 23.45 5/5 5292 18.20 5/10 5293 25.00 5294 9.80 5295 86.98 5296 1,487.61 5297 38.00 5298 20.00 5299 134.95 5300 12.50 5301 4.99 5302 208.75 5303 25.00 5304 28.00 5305 165.31 5306 10.42 5307 -- 5308 16.60 5309 10.50 5 5310 9.85 5311 30.70 5312 91.76 5313 63.20 5314 26.25 5315 145.20 5316 -1,200.00 5317 21,80 5318 10.10 5319 30.00 5320 34.00 5321 269.12 5322 — 5/12 5323 80.00 5/17 5324 40.00 5/25 5325 15,150.00 5326 4.80 5327 18.20 5328 4.14 5329 61.91 5330 45.47 5331 -- 5332 17.80 5333 315.00 5334 — 5335 4.33 NAME William F. CottrelI Operation Independence West Owens Shopping Center Petty Cash John Hurdle Postmaster of Las Vegas John Hurdle Nevada Industrial Com. First National Bank of Nev. Automated Office Machines Benecke Orthopedic Co. Bek ins Moving & Storage City of North Las Vegas California Pacific UtiI it. C & W Wholesale Clark County School Di st.. Clark County Di st. Health Central Telephone Co. Central Telephone Co. Void Henderson Telephone Co. Las Vegas Voice Lee Office Equipment Moore Business Forms Nevada Power Co. Nevada Power Co. The Post San Francisco Newspaper Co. Saigo & Rollins L. Lamar McDaniel Addie R. Blake Willis-Cole Travel Ser. Everett C. Freer, M.D. Prudential Insurance Co. Void J. David Hoggard WiI Iiam F. CottrelI Operation Independence William F. CottrelI William F. CottrelI City of North Las Vegas Nevada Power Co. Nevada Power Co. Void Central Telephone Co. West Owens Shopping Center Voi d Sunset House DESCRIPTION EOB Travel - Out of State Day Care Monies May Rent, EOB-N C-M.P. Petty Cash Refund Manpower -Uncrating furniture N. Council Postage Manpower - Uncrating furnitun Employee Industrial Insurance FICA & Withholding Taxes Depo: Consumable Office Supplies NYC Health Component Co. EOB - Moving Office N. Counci I UtiIities N. Counci I Utilities EOB- Vacuum Cleaner NYC Educational Component NYC Health Component EOB & N.C. Telephone Manpower Telephone N. Council Telephone Manpower Advertising for Dire Consumable Office Supplies EOB Purchase Orders N. Counci I UtiIities Manpower Utilities M.P. Advertising for Director M.P. Advertising for Director EOB, N.C., NYC & M.P. Audit N.C. Local Travel N.C. Local Travel M.P. Out-of-State Travel NYC Health Component Employees Group Insurance EOB Out-of State Travel EOB Out-of-State Travel Day Care Monies EOB out-of-State Travel EOB Travel - Local N.C. Utilities EOB, N.C. UtiIities Manpower UtiIities N.Counci I Telephone EOB, N.C., M.P. June Rent EOB Office Supplies SCHEDULE I I 5336 5337 48.00 Void J. David Hoggard EOB Out of State Travel 5338 32.00 Charles Spann Board Member Out of State Travel 5339 47.62 Willis-Cole Travel Ser. Manpower Out of State Travel 5340 95.24 Willis-Cole Travel Ser. EOB Out of State Travel 5341 18.50 Rosie L. Smith N.C. Local Travel 5342 10,200.00 Clark County School Di st. Migrant Community Service Monies 5343 62.75 Automated Office Machine EOB, N.C. Supplies 5344 41.20 Clark County School Di st. NYC Educational Component 5345 118.80 Clark County School Di st. NYC Educational Component 5346 4.03 California Pacific Utilities N.C. Uti1ities 5347 164.30 Central Telephone Co. EOB, N.C. Telephone Bill 5348 48.85 Central Telephone Co. Manpower Telephone Bill 5349 52.00 Horsey Insurance Agency, Inc. M.P. Office Contents Insurance 5350 36.00 Horsey Insurance Agency, EOB Office Contents Insurance 5351 7.24 International Business Mach. EOB Office Supplies 5352 120.00 Harrie F. Hess, Ph.D. NYC Health & Education Component 5353 20.00 Dr. Robert A. Johnson, Opt. NYC Health & Education 5354 23.40 Lee Office Equipment EOB, N.C. Supplies 5355 13.50 A. Ramiro Nieto Board Member Local Travel 5356 42.00 Melvin Marshal 1 Migrant Travel Advance Monies 5357 42.00 Eduardo Herrara Migrant Travel Advance Monies 5/12 434 155.22 Blake, Addie R. N.C. Worker 435 165.92 Coleman, Evelyn P. N.C. Worker 436 399.57 Cottrel1, Wi11iam F. EOB Executive Di rector 437 169.92 Geran, Hazel N.C. Worker 438 173.92 Green, Clifford N.C.'Worker 439 292.29 Hoggard, J.D. EOB Program Coordinator 440 146.62 Johnson, Dorothy EOB Secretary 441 237.88 McDaniel, Lamar N.C. Project Director 442 222.78 Mauldin, Evelyn H. EOB Finance Officer 443 169.92 Ortega, Harold L. N.C. Worker 444 164.42 Pearson, Ethel N.C. Worker 445 157.82 Ray, Sarah N.C. Worker 446 161.82 Smith, Rosie L. N.C. Worker 447 227.29 Staples, Sylvia M. EOB Administrative Assistant 448 169.92 McCormick, Tony Manpower Aide 449 161.82 Rome Gloria Manpower Aide 450 —— Void — 451 150.11 Blake, Addie R. N.C. Worker 452 165.92 Coleman, Evelyn P. N.C. Worker 453 386.02 Cottrel1, William F. EOB Executive Director 454 156.37 Geran, Hazel N.C. Worker 455 160.37 Green, Cli fford B. N.C. Worker 456 282.67 Hoggard, J. David EOB Program Coordinator 457 141.51 Johnson, Dorothy EOB Secretary 458 224.33 McDaniel, L. Lamar N.C. Project Director 459 209.23 Mauldin, Evelyn H. EOB Finance Officer 460 156.37 Ortega, Harold L. N.C. Worker 461 164.42 Pearson, Ethel N.C. Worker 462 152.71 Ray, Sarah N.C. Worker 463 156.71 Smith, Rosie N. C. Worker 464 213.74 Staples, Sylvia M. EOB Administrative Assistant 465 169.92 McCormick, Tony Manpower Aide 466 152.20 Rome, Gloria Manpower Aide 467 85.23 Gates, Minnie M.P. Clerk Typist - Vacation Pay Exh i b i t A ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY FINANCIAL POSITION June 30, 1967 ASSETS Current Assets: Cash in Bank & on Hand Accounts Receivable: Federal Funds Non-Federal Funds Other Prepaid Items TOTAL ASSETS $ 84,605.89 497,793.64 8,892.00 8.77 I,673.80 $592,974.10 LIABILITIES AND GRANT FUNDS Current LiabiIities: Accounts Payable: Delegated Agency Equipment $ Furniture Accrued PayrolI Items TOTAL LIABILITIES Grant Funds: Federal Share: Conduct & Administration $ 65,317.00 Neighborhood Council 62,027.00 Manpower Development Center 177,458.00 NYC Health & Education I.625.00 Total Federal Share $306,427.00 Plus: Non-Federal Share 18,516.00 Total Approved Cost for Programs $324,943.00 Less: Cumulative Expenses to Date 69,601.06 Total Funds Remaining in Budget (Exhibit B) $331,987.56 3,452.10 2,192.50 $3-37,632.16 $255,341,94 TOTAL LIABILITIES AND GRANT FUNDS $592,974-.TO- Exhibit B ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED & ACTUAL EXPENDITURES For the Six Months Ended June 30, 1967 CONDUCT & ADMINISTRATION: Personnel Cpunsultants & Contract Trave I Space Costs & Rentals Consumable Supplies Egui pment-Purchases Ofher Costs Total C.& A. NEIGHBORHOOD COUNCIL: Personnel Trave I Space Costs & Rental Consumable Supplies Other Costs Total N. Council Expenses Approved for Budget June $. 43,551 $ 3,446.93 Ser. 14,892 2,271 5,490 264.00 I, I. 75 78 _ 3,950 $ 71,317 $ 3,710.93 Cumulative Remaining Percentage Expenses in Budget of Budget to Date Under(Over) Expended 613.78 3,336.22 15,5 $ 25,888.27 $ 45,428.73 36.3% $ 21,334.38 $ 22,216.62 49.0% — 14,892.00 — 950.26 1,320.74 42. 1 2,538.40 2,861.60 47.0 242.70 932.30 20.7 208.75 ( 130.75) 126.8 $ 51,392 $4,172.20 4,630 10.80 ll,6|6 980.47 1,035 4,320 40.74 $ 73,043 $ 5,204.21 $ 24,434.22 268.70 6,413.75 158.79 *381.51 $ 31,656.97 $ 26,957.78 4,411.30 5,202.25 876.21 3,938.49 E 41,386.03 47.5% 57.4 55.2 15.3 8.8 43.3% MANPOWER DEVELOPMENT CENTER: Personnel $’145,846 $ 881.73 Consultant & Contract Ser-f*^ 87 597 Travel ’ 3^40 Space Costs & Rentals 6,000 698.20 Consumable Supplies 2 125 Other Costs 3*750 Total Manpower $ 178*958 $ 1,579.93 N.Y.C. HEALTH & EDUCATION: Consultants & Contract Ser$ | 625 Tota I NYC $ 11625~ TOTALS FOR ALL COMPONENTS $ 324,943 $ 6,579.85 $139,266.15 4.5% 17,597.00 203.94 5,436.06 5.6 3,726.75 2,273.25 62.1% 2,125.00 515.78 3,234,22 13.8% $ I I,026.32 $167,931.68 6.2% $ 1,029.50 $ 595.50 63,5% $ 1,029.50$ 595.50 63.5% $ 69,601.06 $255,341.94 21.4% $___ ~ $— $10,495,97 Schedule I ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE OF CHECKS WRITTEN For the Month of June 1967 DATE 1967 CHECK No. GENERAL AMOUNT CHECKS: NAME DESCRIPTION 6/1 5358 269.12 Prudential Ins. Co. of America EOB, N.C. & M.P. Group Ins. 6/5 5359 5360 720.67 General Service Administration Void PrepaId Supplies 5361 646.02 General Services Administration Office Supply Inventory 6/6 5362 213.92 General Services Administration Office Supply Inventory 5363 99.49 General Services Administration Office Supply Inventory 5364 1,498.76 First National Bank of Nevada FICA & Withholding taxes Depository 6/9 5365 87.50 Nevada Industrial Commission Workmens’ Ind. Ins. 5366 10,000.00 Clark County School District Summer Head Start Monies 6/21 5367 6.54 Hazel Geran N. Council Publications 5368 17.80 Central Telephone Company N. Counci 1 Utilities 5369 315.00 West Owens Shopp i ng Center EOB, N.C. & M.P. Ju(y Rent 5370 10.80 Lamar McDaniel N. Council Local Travel 5371 16.. 40 Henderson Telephone Company N. Counci 1 - Telephone 5372 PAYROLL 9.67 CHECKS: Nevada Power Company N. Counci 1 -Utilites 6/9 468 399.57 Cottrel1, William F. EOB Executive Director 469 386.02 Cottrel1, William F. EOB Executive Driector Vac. 470 155.22 Blake Addie Reid N. Counci 1 Worker ’471 165.92 Coleman, Evelyn N. Counci 1 Worker 472 169.92 Geran, Hazel N. Counci 1 Worker 473 173.92 Green, Clifford N. Council Worker •474 292.29 Hoggard, J. D. EOB Program Coordinator 475 146.62 Johnson, Dorothy EOB Secretary 476 237.88 McDaniel, L. Lamar N.C. Project Director 477 222.78 Mauldin, Evelyn EOB Finance Officer 478 169.92 Ortega, Harold N. Counci 1 Worker 479 164.42 Pearson, Ethel N. Counci 1 Worker 480 157.82 Ray, Sarah N. Council Worker 481 161.82 Smith, Rosie L. N. Counci 1 Worker 482 227.29 Staples, Sylvia M. EOB Administrative Asst. 483 169.92 McCormick, Tony Manpower Aide 484 161.82 Rome, Gloria Manpower Aide 6/23 485 164.42 Pearson, Ethel N. Counci 1 Worker 486 164.42 Pearson, Ethel N. Council Worker Vac. 487 169.92 McCormick, Tony Manpower Aide 488 45.17 McCormick, Tony Manpower Aide Vac. Pay 489 150.11 Blake, Addie R. N. Council Worker 490 165.92 Coleman Evelyn P. N. Counci1 Worker Scnedule 2 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY Schedule of Checks Written (cont.) For the Month of June 1967 DATE CHECK NO. AMODNT NAME DESCRIPTIONPAYROLL CHECKS CON’D 6/23/67 491 156.37 492 160.37 493 282.67 494 141.51 495 229.95 496 209.23 497 156.37 498 152.71 499 156.71 500 213.74 501 152.20 502 H.47 Geran, Hazel Green, Clifford Hoggard, J. D. Johnson, Dorothy McDaniel, L. Lamar Mauldin, Evelyn Ortega, Harold Ray, Sarah Smith Rosie StapIes, Sylvia M. Rome, Gloria Gates, Minnie N. Council Worker N. Counci I Worker EOB Program Coordinator EOB Secretary N. C. Project Director EOB Finance Officer N. Counci I Worker N. Counci I Worker N. Counci I Worker EOB Administrative Asst. Manpower Aide EOB Temp. Clerk/Typist Economic Opportunity Board of Olark Bounty 932 WEST OWENS LAS VEGAS, NEVADA 89106 Telephone (702) 642-0707 CHARLES W. SPANN Chairman W. F. COTTRELL Executive Director J. DAVID HOGGARD Program Coordinator July 19, 1967 EVELYN H. AAAULDIN Finance Officer DOYLE LONGHURST NYC Project Director L. LaMAR McDANIEL Neighborhood Council Project Director Mr. Harvey Dondero Assistant Superintendent Informational Services Clark County School District P.O. Box 551 Las Vegas, Nevada Dear 44r. Dendero The Clark County Economic Opportunity Board, funded by the Office Of Economic Opportunity and charged with administering anti-poverty programs in Clark County, must certify to the Federal Government that the salaries paid all employees are in line with the local prevailing wage paid by Public agencies. In order to determine the current local wage structure, we need your help, and would appreciate receiving a copy of all of your current wage and_§ajary schedules. While not all positions are applicable, we would like to have schedules pertaining to both classified and unclassified employees, including any elected or appointed department heads and chiefadministrative officers.*— Your assistance will greatly appreciated. Very truly yours, W.F. COTTRELL Executive Director WFC: mln CLARK. COUNTY SCHOOL DISTRICT TEACHER SALARY SCHEDULE 1966-67 STEP CLASS A CLASS B CLASS C CLASS D CLASS E CLASS F 1 5500 5885 6270 6655 7040 7425 2 5830 6215 6600 6985 7370 7810 3 6160 6545 6930 7315 7700 8140 4 6490 6875 7260 7645 8030 8470 5 6820 7150 7535 7975 8360 8800 6 7150 7425 7810 8250 8635 9075 7 7480 7700 8085 8525 8910 9350 8 7975 8360 8800 9185 9625 9 8635 9075 9460 9900 10 8910 9350 9735 10175 II 9185 9625 10010 10450 12 10725 13 II000 DEFINITION OF CLASSES Class A Bachelor's degree and valid Nevada certification for the level or subject taught. Class B Bachelor's degree plus 16 increments growth units and valid Nevada certification for the level or subject taught. Units must be taken after receipt of the bachelor's degree. Class C Bachelor's degree plus 32 increment growth units and valid Nevada certification for level or subject taught. Class D Master's degree from an accredited institution in a field pertinent to position and valid Nevada certification for level or subject taught. Class E Master's degree plus 16 increment growth units and valid Nevada certification for level or subject taught. Units must be taken after receive of Master's degree. Class F Master's degree plus 32 increment growth units. ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY Grade Range Position Title Salary Range______ i Present Salary Date of M Appointment in. Max. j Bi-Weekly Monthly Annual 12 ECONOMIC OPPORTUNITY BOARD: Executive Director $ 10,500 $14,000 i $403.84 $375 $10,500 ! 7/1/66 10 Program Coordinator 3,000 10,748 • 323.03 700 ^(?0D 8,406- I 11/15/65 9 Program Assistant 7,280 9,777 323.03 700 8,400 ' 6/15/66 7 Administrative Assistant 6,030 8,096 253.85 550 "ifycC 6,-600 4/1/55 7 Finance Officer 6,030 8,096 ! 207.69 450 5,400 11/1/65 4 Secretary 4,360 5,853 173.08 375 4,500 7/1/65 9 NEIGHBORHOOD COUNCIL: Project Director 7,220 9,777 276.15 600 7,200 6/13/66 3 Secretary 3,855 5,177 150.00 329 3,900 6/13/66 5 Council Aids & Workers (4) 4,915 6,599 : 207.69 450 5,400 6/15/66 10 NEIGHBORHOOD YOUTH CORPS: Project Director 3,000 10,743 , 392.31 10,200 3/15/65 8 Senior Coordinator 6,650 8,932 •: 276.92 7,200 6/21/65 4-5 Job Develop. Coordinator 4,360 5,353 184.62 4,800 2/21/66 4 Recruiting Coordinators (4) 4,915 4,360 6,599 i 5,853 jj 134.62 4,800 5/23/66 4 Supervisor Coordinators (2) 4,360 5,853 184.62 4,300 9/1/65 2-3 Clerk-Typist 3,510 1 4,713 133.47 3,600 7/12/66 5 Bookkeeper 3,855 4,915 ; 5,177 6,599 1 | 1 207.69 5,400 6/21/65 SCHEDULE OF ANNUAL SALARY RATES BY GRADE Range 1 2 3 4 5 6 7 8 9 10 11 1 $ 3,195 $ 3,290 $ 3,383 $ 3,439 $ 3,593 $ 3,700 $ 3,811 $ 3,925 $ 4,042 $ 4,163 $ 4,287 2 3,510 3,615 3,723 3,834 3,949 4,067 4,189 4,314 4,443 4,576 4,713 3 3,355 4,089 4,211 4,337 4,467 4,601 4,739 4,331 5,027 5,177 4 4,360 4,490 4,624 4,762 4,904 5,051 5,202 5,358 5,518 5,633 5,353 5 4,915 5,062 5,213 5,369 5,530' 5,695 5,365 6,040 6,221 6,407 6,599 6 5,450 5,613 5,731 5,954 6,132 6,315 6,504 7,196 6,699 6,399 7,105 7,313 7 6,030 6,210 6,396 6,587 6,734 6,987 7,411 7,63X 7,361 8,096 3 6,650 6,849 7,054 7,26^ 7,482 7,706 7,937 8,195 8,420 3,672 3,932 9 7,230 7,493 7,722 7,953 8,191 3,43'/ 3,639 8,949 9,217 9,493 9,777 10 8,000 3,240 8,437 8,741 9,003 9,273 9,551- 9,837 10,132^ 10, 435" 10,743 11 3,300 9,064 9,335 9,615 9,903 10,200 10,506 10,821 11,145 11,479 11,323 12 10, 500 10,315 11,139 11,474 11,818 12,172 12,537 12,913 13,300 13,699- 14,000 EXHIBIT A ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY FINANCIAL POSITION July 31, 1967 ASSETS Current Assets: Cash in Bank & on hand Accounts Receivable: Federal Funds Non-Federal Funds Prepaid Items TOTAL ASSETS $106,817.92 462,306.64 12,885.00 2,603.18 $584,612.74 LIABILITIES AND GRANT FUNDS Current Liabilities: Accounts PayabIe: Delegated Agencies Equipment & Furniture Accrued PayrolI Items TOTAL LIABILITIES $261,361.76 3,452.10 2,010.37 $266,824.23 Grant Funds: Federal Share: Conduct & Administration Neighborhood Council Manpower Development Center N.Y.C. Health & Education Summer Head Start Summer Camping Summer Jobs for Youth Total Federal Share Plus: Non-Federal Share Total Approved Cost for Programs Less: Cumulative Expenses to Date Total Funds Remaining in Budget (Exhibit B-1) $ 65,317.00 62,027.00 177,458.00 1,625.00 28,781.00 18,043.00 22,085.00 $375,336.00 28,674.00 $404,010.00 86,221.49 $317,788.51 TOTAL LIABILITIES AND GRANT FUNDS $584,612.74 EXHIBIT B ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED & ACTUAL EXPENDITURES For the Seven Months Ended July 31, 1967 Approved Budget Expenses For July Cumu1ati ve Expenses To Date Rema i n i ng In Budget Under(Over) Percentage of Budget Expended CONDUCT & ADMINISTRATION: Personnel $ 43,551 $3,572.84 $24,907.22 $ 18,643.78 57.2% Consultants & Contract Ser. 14,892 — — 14,892.00 — Travel 2,271 120.34 1*070.60 1,200.40 47.1 Space Costs & Rentals 5,400 356.17 2,894.57 2,505.43 53.6 Consumable Supplies 1,175 116.45 359.15 815.85 30.6 Equipment-Purchases 78 — 208.75 (130.75) 126.8 Other Costs 3,950 307.62 921.40 3,028.60 23.3 Total C. & A. $ 71,317 4,473.42 30,361.69 $ 40,955.31 42.6 % NEIGHBORHOOD COUNCIL: Personnel $ 51,392 $3,780.23 $28,214.45 $ 23,177.55 54.9% Travel 4,680 120.31 389.01 4,290.99 8.3 Space Costs Rentals 11,616 1,053.22 7,466.97 4,149.03 64.3 Consumable Supplies 1,035 8.75 167.54 867.46 16.2 Other Costs 4,320 112.05 493.56 3,826.44 11.4 Total N. Council $ 73,043 $5,074.56 $36,731.53 $ 36,311.47 50.3% MANPOWER DEVELOPMENT CENTER: Personnel $145,846 $ 662.35 $ 7,242.20 $138,603.80 5.0% Consultants & Cont. Ser. 17,597 — — 17,597.00 — Trave I 3,640 — 203.94 3,436.06 5.6 Space Costs & Rentals 6,000 800.92 4,527.67 1,472.33 75.4 Consumable Supplies 2,125 — -- 2,125.00 -- Other Costs 3,750 213.15 728.93 3,021.07 19.4 Total Manpower $178,958 $1,676.42 $12,702.74 $166,255.26 7.1% N.Y.C. HEALTH & EDUCATION: Consultants & Cont. Ser. $ 1,625 $ 568.00 $ 1,597.50 $ 27.50 98.3% Total N.Y.C. $ 1,625 $ 568.00 $ 1,597.50 $ 27.50 98.3% SUMMER HEADSTART: Consultants & Cont. Ser. $ 29,372 — — $29,372.00 — Total Summer Headstart $ 29,372 — — $29,372.00 — EXHIBIT B-1 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED & ACTUAL EXPENDITURES For the Seven Months Ended July 31, 1967 SUMMER CAMPING: Personnel Consultants & Cont. Ser. Travel Space Costs & Rentals Consumable Supplies Other Costs Total Summer Camping Approved Expenses Cumulative Remaining Percentage Budget For Expenses In Budget of Budget July To Date Under(Over) Expended $ 13,542 $ 2,792.53 $2,792.53 $10,749.47 20.6/, 5,160 100.00 100.00 5,060.00.2 130 — — 130.00 864 — — 864.00 2,939 — — 2,939.00 $ 130 $ 23.60 $ 23.60 $ 106.40 18.2% $ 22,765 $ 2,916.13 $2,916.13 $19,848.87 12.8% SUMMER JOBS FOR YOUTH: Personnel Consultants & Cont. Ser. Travel Consumable Supplies Equipment-Rental Other Costs Total Summer Jobs $ 22,855 $.1,866.07 $1,866.07 $20,988.93 120 — — 120.00 200 11.70 11.70 188.30 2,075 — — 2,075.00 1,575 — — 1,575.00 105 34.13 34.13 70.87 $ 26,930 $ 1,911.90 $1,911,90 $25,018.10 TOTALS FOR ALL COMPONENTS $404,010 $16,620.43$8S,221.49$317,788.51 8.2% .6 32.5 7,.11 21.4% SCHEDULE I ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY Schedule of Checks Written For the Month of July Date 1967 Check . No. Amount Name Description 7/6 5373 $ 15.70 L. Lamar McDaniel N.C. Travel - Local 5374 13.50 A. Rami ro Ni eto EOB Board Member - Travel 7/7 5375 17.70 Addie R. Blake N.C. Travel - Local 5376 9.50 Hazel K. Geran N.C. Travel - Local 5377 25.90 Rosie Smith N.C. Travel - Local 5378 2.00 California Pacific Utilities N.C. Utilities 5379 12.50 City of NLV N. C. Uti1 ities 5380 5,000.00 Operation Independence Day Care Monies 7/13 5381 — Voi d 5382 64.15 Nevada Power Co. E.O.B. & N.C. Uti1ities 5383 38.69 Nevada Power Co. Manpower Uti1ities 5384 16.50 Henderson Telephone Co. N.C. Telephone 5385 195.05 Central Telephone Co. EOB & NC Telephone 5386 24.65 Central Telephone Co. Manpower Telephone 5387 400.00 Harrie F. Hess NYC Mental Consultations 7/15 5388 5389 27.75 Automated Office Machines Void EOB & NC Repairs & Supplies 5390 9.00 Don’s Typewriter EOB Typewriter Repair 5391 13.10 Economy Desk EOB Office Supplies 5392 44.50 Everett C. Freer, M.D. NYC Physical Exams 5393 80.00 Harrie F. Hess, Ph.D NYC Mental Exams 5394 40.00 Dr. Robert A. Johnson NYC Medical Follow up 5395 39.60 Johnson Sales Co. EOB Publication Supplies 5396 16.87 Las Vegas Sun Summer Programs - Advt. 5397 24.55 Lee Office Equipment EOB Office Supplies 5398 8.31 Las Vegas Voice Summer Program Advt. 5399 3.84 Lee Office Equipment EOB Office Supplies 5400 3.50 Nevada Typewriter Exchange EOB Office Supplies 5401 28.00 The Sun Reporter Manpower Advt. for Director 5402 20.65 North Las Vegas Valley Times Summer Programs Advt. 5403 95.24 WiI Iis-Cole Travel Service EOB Travel - Out of State Staff & Board Members 5404 25.00 Petty Cash To Reimburse Petty Cash 5405 50.00 Petty Cash for Postage EOB Postage 7/17 5406 89.20 Nevada Industrial Comm. Employees Industrial Insurance 7/18 5407 54.50 F. & G. Key Service EOB; MP & NYC Locks changed after break in 7/19 5408 24,600.00 Clark County School Di st. Head Start Monies 7/20 5409 9.50 Automated Office Machines N.C. Equip. Repairs 7/20 54W 14.50 Nevada Power Company N. Counci 1 Uti1i ti es 5411 11.60 William F. CottrelI Staff - In State Travel 5412 11.70 Earl R. Johnson Summer Jobs - Local Travel 5413 12.50 City of North Las Vegas N.C. Utilities 5414 5,000.00 Operation Independence Day Care Monies 7/25 5415 1,517.10 Internal Rev. Service Withholding & FICA Taxes 5416 586.20 Nevada Unemployment Comp. Employees Unemployment Comp. 7/26. 5417 1,260.00 Clark County School Di st. Migrant Monies SCHEDULE I I ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY Schedule of Checks Written For the Month of July, 1967 Date 1967 Check No. Amount Name Description 7/27 5418 5419 15.50 Void Addie R. Blake N.C. Local Travel 5420 25.90 Rosie L. Smith N.C. Local Travel 5421 10.11 Evelyn P. Coleman N.C. Local Travel 5422 11.00 Automated Office Machines EOB Office Supplies & Repairs 5423 65.00 Automated Office Machines Manpower Break in repairs 5424 5425 3.50 Void Everett C. Freer, M.D. NYC Physical Exams 5426 14.48 Internation Business Mach. EOB Office Supp1ies 5427 64.03 Nevada Power Co. Manpower Uti1 ities 5428 68.94 Nevada Power Co. EOB & N.C. Uti1ities 5429 15.00 The Ben Rena Ido Co. N.C. Public Inf. Film Strip 5430 11.90 Review Journal Summer Programs Advt. 5431 403.57 Skaggs Drug Center Summer Camping Equip. 5432 516.75 Vans Builders Supply Inc. Summer Jobs - Supplies 5433 100.00 Charles 1 West, M.D. Campers Medical Exams 5434 64.00 Young Electric Sign EOB Outdoor Sign 5435 64.00 Young Electric Sign Manpower Outdoor Sign 5436 35.00 Trader Horn Summer Camping Equip. 5437 269.12 Prudential Insurance Employees Group Insurance 5438 315.00 West Owens Shopping Center EOB, NC & MP Space Costs 7/31 5439 5,204.19 Internal Revenue Ser. 01 2nd Quarter Withholding 5440 780.61 Employment Security Dept. 01 Nev. Unemployment Comp. 5441 PAYROLL CHECKS 7/5 503 146.62 Void Johnson, Dorothy EOB Secretary 7/19 504 141.51 Johnson, Dorothy EOB Secretary 8/2 505 146.62 Johnson, Dorothy EOB Secretary 7/5 506 245.89 McDaniel. L.L. N.C. Project Director 7/5 507 155.22 Blake, Addie Reid N. Counci 1 Worker 508 165.92 Coleman, Evelyn P. N. Council Worker 509 399.57 Cottrel1, William EOB Executive Director 7/3 510 169.92 Geran, Hazel N. Council Worker 511 173.92 Green, Clifford N. Council Worker 512 292.29 Hoggard, J. David EOB Program Coordinator 513 225.17 Mauldin, Evelyn EOB Finance Officer 514 169.92 Ortega, Harold N. Council Worker 515 157.82 Ray, Sarah N. Council Worker 516 161.82 Smith, Rosie Lee N. Counci 1 Worker 517 227.29 Staples, Sylvia EOB Administrative Assistant 518 161.82 Rome, Gloria Manpower Aide 519 520 521 18.07 Void Void McCormick, Tony Manpower Aide 522 to 554 • 1,276.42 Camp Aides & Youtn Workers Summer Crash Program 555 230.38 Anderson, James H. Summer Project Director 556 150.11 Blake, Addie Reid N. Counci 1 Worker SCHEDULE I I I ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE OF CHECKS WRITTEN For the Month of July 1967 557 558 559 560 561 562 563 564 565 566 567 568 569 570 571 572 573 165.92 Coleman, Evelyn P. 386.02 Cottre11 , William 27. 10 Feaster, Patricia 156.37 Geran, Hazel 160.37 Green, Clifford 282.67 Hoggard, J. Dav i d 118.48 Johnson, Earl R. 232.34 McDan i e1 L. L. 215.45 Mauldin, Eve 1yn 156.37 Geran, Hazel 174.26 Pearson, Ethel 37.44 Phillips , Edward E, 152.71 Ray, Sarah 165.03 Smith, Rosie Lee 213.74 Staples, Sylvia M. 185.69 McCormick, Tony 148.27 Rome, Gloria M. N. Counci I Worker EOB Executive Director Summer Programs Bookkeeper N. Council Worker N. Council Worker EOB Program Coordinator Summer Program Supervisor N.C. Project Director EOB Finance Officer N. CcunciI Worker N. Council Worker Summer Program Supervisor N. Council Worker N. Counci I Worker EOB Administrative Assistant Manpower Aide Manpower Aide ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY Job Classifications, by Project and by Salary Range, as Proposed by the Personnel Committee Range 38 Conduct & Administration Exec. Director Day Care Centers (AUGUST 21, 1967) Migrant Project Neighborhood Counci Is Legal Aid Project Manpower Center Neighborhood Youth Corps Staff Attorney 37 36 35 Di rector 34 33 32 Deputy Dir-Pro. Coord. 31 Di rector 30 29 28 Dep. Director Di rector Di rector 0 i rector 27 Supervisor 26 Teacher___________ Teacher r--- ------------------------- 25 Finance Officer Fam. Ser. Coord. Sr. Coord. ■24 Empl. Counselor 23 Admin. Assistant NC Teacher App1. 1nterv. Plcmnt. 1nterv. Employer Rep. NC Teacher 22 21 Youth Advisor 20 Couns.-Coord. 19 Cook II 18 ............................. 17 Accountant Accountant Asst. Di rec. 16 DCC Mgr. 111 Secretary 111 Manpower Aide Bookkeeper Coordinator Service Worker Legal Sec. 15 Cook 1 Thrift Shop 1nstructor 14 Secretary 1 1 Driver Secretary 11 13 DCC Mqr. 1 1 Food Ser. Mq.ll 12 Secretary 1 Mai nt. Man 1 1__ DCC Mqr. 1 Custodian 10 9 Tchr. Aide Clerk-Typ ist Day Care Aide Education Aide 8__ Jr. Clerk-Typ. -------— ■ ----- - EXHIBIT A ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY FINANCIAL POSITION August 31, 1967 ASSETS Current Assets: Cash in Bank & on hand Accounts Receivable: Federal Funds Non-Federal Funds Other Prepaid Insurance & Supplies TOTAL ASSETS LIABILITIES AND GRANT FUNDS Current LiabiIities: Accounts Payable - Delegated Agencies Accrued Payroll Items TOTAL LIABILITIES $ 44,061.22 422,178.64 8,582.84 72.29 928.10 $475,823.09 $271,069.85 5,741.17 $276,811.02 z Gr&nt Funds: Federal Share: Conduct & Administration Neighborhood Council Manpower Development Center NYC Health & Education Summer Headstart Summer Camping and Jobs for Youth TotaI FederaI Share Plus: Non-Federal Share Total Approved Costs for Program Less: Cumulative Expenses to date Total funds Remaining in Budget (Exhibit B-1) TOTAL LIABILITIES AND GRANT FUNDS $ 65,317.00 62,027.00 99,563.00 1,625.00 28,781.00 ... 40 J28.00 $297,441.00 28,563.60 $326,004.60 126,992,53 199,012,07 $475,523,09 EXHIBIT B ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED & ACTUAL EXPENDITURES For the Eight Months Ended August 31, 1967 CONDUCT & ADMINISTRATION: Personnel Consultants & Contract Servi Travel Space Costs & Rentals Consumable Supplies Equ i pment-Purchases Other Costs Total C. & A. Expenses Cumulative Remaining Percentage Approved For Expenses in Budget of Budget Budget August To Date Under (Over) Expended $ 43,551 $4,922.45 $29,829.67 $13,721.33 68.5% 5 14,892 — — 14,892.00 — 2,271 93.00 1,163.60 1,107.40 51.2 5,400 336.18 3,230.75 2,169.25 59.8 1,175 360.88 720.03 454.97 61.3 78 -- 208.75 (130.75) 267.8 3,950 347.51 1,268.91 2,681.09 32,1% $ 71,317 $6,060.02 $36,421.71 $34,895.29 —51,1% NEIGHBORHOOD COUNCIL: Personnel $ 51,392 Travel 4*680 Space Costs &Rentals 11,616 Consumable Supplies 1,035 Eguipment-Purchases (Footnote 1) Other Costs 4,320 Total N. Councils $ 73*043 MANPOWER DEVELOPMENT CENTER: Personnel $ 77,241 Consultants & Contract Services 13,532 Travel 2*120 Space Costs & Rentals 4,807 Consumable Supplies 1,133 Equipment-Purchases (footnte 1) Other Costs 2,120 Total Manpower $100,953 $5,827.22 $34,041.67 $17,350.33 66.2% 281.45 670.46 4,009.54 14.3 1,039.13 8,506.10 3,109.90 73.2 134.38 301.92 733.08 29.2 7.60 7.60 (7.60) (100.0) 181.05 674,61 3,645.39 15.6 $7,470.83 $44,202.36 $28,840.64 60,5% $ 564.76 $ 7,806.96 $69,434.04 1.0% —— — 13,532.00 __ — 203.94 1,916.06 .9 — 4,527.67 279.33 94.2 18.75 18.75 1,114.25 1.6 257.85 257.85 (257.85) (100.0) 42.45 771.38 1,348.62 36.4 $ 883.81 $13,586.55 $87,366.05 13.5% N.Y.C. HEALTH & EDUCATION: Consultants & Contract Services$ 1,625 $ — $ 1,605 50 $ 19 50 Total N.Y.C. $ 1,625 $ — ' $'~h605.'50 $ " 19,'50 SUMMER HEADSTART: Consultants & Contract Services$ 29,372 $2,222.86 $ 2,222,86 $27 149 14 Total Summer Headstart $ 29,372 $2,222.86 $ 2,222.86 $27*~i'49*l4 (footnote 2) ’------------- 98.8% 98.8% 7.6% EXHIBIT C ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED & ACTUAL EXPENDITURES For the Eight Months Ended August 31, 1967 Expenses Cumulative Remaining Percentage Approved For Expenses in Budget of Budget Budget Auqust To Date Under (Over) Expended SUMMER CAMPING: ----------- Personnel $ 13,542 $ 5,097.71 $ 7,890.24 $ 5,651.76 58.3# Consultants & Contract Serv. 5,160 3,448.40 3,548.40 1,611.60 68.7 Travel 130 — — 130.00 Space Costs & Rentals 864 48.00 48.00 816.00 .5 Consumable Supplies 2,939 667.07 667.07 2,271.93 22.7 Other Costs 130 28.01 51 .61 78.39 39.7 Total Summer Camping $ 22,765 $ 9,289.19 $ 12,205.32 '$ 10,559.68 53*6# SUMMER JOBS FOR YOUTHS: Personnel $ 22,855 $11,819.08 $ 13,685.15 $ 9,169.85 59.9# Consultants & Contract Services 120 — __ 120.00 Travel 200 43.80 55.50 144.50 27.8 Consumable Supplies 2,075 937.93 937.93 1,137.07 45.2 fequ ipment-Renta1 1,575 2,007.50 2,007.50 (432.50) 127.4 Other Costs ______ 105 ...... 28.02 ... ,62.15 ... ._ 42.85 59 2 Total Summer Jobs $ 26,930 $14.836.33 $ 16,748-23 $ 10,181-77 62.2# TOTALS FOR ALL COMPONENTS $326,005 $40,763.04 $126,992,53 $199,012.47 4Q.Q^ Footnote 1: Equipment items budgeted and ordered in 1966 cost more than the amount which was set aside to pay for them. This was due in an increase in prices & substitution of some items at a higher price. An amendment to the current budget will cover these items. Footnote 2: This represents the amount of money to be paid to the Clark County District Health Department to perform the medical & dental services for the Summer Headstart Program , which is delegated to the Clark County School District. SCHEDULE I ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE OF CHECKS WRITTEN For the Month of August, 1967 DATE CHECK 1967 NO. AMOUNT General Checks: NAME DESCRIPTION 5442 8/4 5443 8/16 5444 5445 5446 8/10 5447 5448 5449 5450 5451 5452 5453 5454 5455 5456 5457 5458 5459 5460 5461 5462 5463 5464 5465 5466 5467 5468 5469 5470 8/11 5471 5472 8/10 5473 8/16 5474 5475 5476 5477 5478 5479 5480 5481 600.00 425.00 219.03 42.45 4.21 8.00 2,109.06 80.00 16.50 76.00 9.68 6.50 206.55 37,439.00 13.50 44.07 6.97 763.50 7,200.00 131.17 54.90 13.00 29.20 149.10 19.25 130.03 1,760.69 106.69 17,817.88 57.40 35.00 54.25 1,093.40 43.75 11.40 Pacific Utilities Co. N. Council Operation Independence Inc. Boys Club of Clark County Central Telephone Company Central Telephone Company Calif. Clark County Di st. Health Clark County Dist. Health Void Harrie F. Hess, PH.D Henderson Telephone Co. International Bus. Machine Lee Office Equipment Void Las Vegas Review Journal The Sherwin-Williams Co. Clark County School Dist. A. Ramiro Nieto Van’s Builders Supply Wonderworld West Clark County School Dist. Adult Education Clark County School Dist. Clark County School Dist. Adult Education Clifford Green Hazel K. Geran Earl R. Johnson Sarah Ray Prudential Insurance Co. Prudential Insurance Co. First National Bank of Nev. Nevada Industrial Com. Operation Independence Central Telephone Co. Charles I. West, M.D. Sherwin-WiI Iiams Co. L.V. Young Men’s Christian Association Automated Office Machines L & H Builders Supply Co. Void Void Day Care Monies Summer Camping Program Fees EOB & NC Telephone Manpower Telephone UtiIities NYC HeaI th Component Summer Headstart Med. Component NYC Health Component N. Counci I Telephone EOB Mai nt. Agree, on Typewriters EOB & Manpower Office Supplies EOB Newspaper Subscription Summer Work Program Supplies Summer Headstart Monies Board Member Travel Summer Work Program Supplies Shoes for Summer Campers NYC Education Component Migrant Monies NYC Education Component N. Council Travel - Local N. Council Travel - Local Summer Work Program Travel N. Counci I Travel MP Employees Group Insurance 01 Employees Group Insurance Withholding Taxes Depository Employee Industrial Insurance Day Care Monies N. Counci I Telephone Summer Camping Medical Exams Summer Work Program - Supplies Summer Camping Fees & License N. Counci I SuppIies Summer Work Program - Supplies u-.a-: SCHEDULE II Genera 1 Checks Cont’d11 8/16 5482 5483 8/17 5484 13.08 Nevada Power Company N. Council Utilities Void 9,453.17 Manpower Development Ctr. Manpower Monies 5485 5486 8/18 5487 8/17 5488 8/18 5489 5490 5491 5492 5493 5494 5495 8/22 5496 5497 5498 5499 5500 5501 5502 8/28 5503 5504 5505 5506 5507 5508 5509 5510 5511 5512 8/31 5513 5514 5515 5516 5517 5518 5519 5520 5521 5522 5523 5524 Payroll Checks: 8/4 574 to 618 619 620 621 622 623 624 625 626 62.55 Prudential Insurance Co. EOB & N.C. Group Insurance 13.10 Addie R. Blake N.Counci1 Travel - Local 10.50 William F. Cottrell EOB Staff Local Travel 17.15 Sarah Ray N. Council Local Travel 9.94 Wonderworld West Shoe Dept. Shoes for Summer Camper 19.61 Wonderworld West Cloth. Dept. Clothing for 2 Campers 50.00 Cash for Postage EOB Postage 45.00 Charles 1. West, M.D. Summer Campers Med. Exams 20.00 Henderson Clinic Summer Campers Med. Exams 4.97 Wonderworld ShoppingCtr Shoes for Camper 16.63 Wonderworld ShoppingCtr. Clothing for Camper 33.00 Sylvia M. Staples Staff Out State Travel 36.00 William F. Cottrell Staff Out State Travel 14.60 Earl R. Johnson Summer Work Program Travel 3,588.52 General Service Admin. Manpower & N.C. Equipment 154.60 General Service Admin. Manpower Equipment 99.40 General Service Admin. EOB Supply Inventory 34.20 Clifford B. Green N. Council Local Travel 50.00 Petty Cash for Postage EOB Postage 86.61 Nevada Power Company EOB & N.C. Utilities 12.50 City of North Las Vegas N. Council Utilities 97.45 Nevada Banknote Corp. EOB _ Office Supplies 127.85 Central Telephone Co. EOB & N.C. Telephone Void 16.89 Nevada Power Company N. Council Utilities 9.94 Wonder World West ••• *„• Shoes for Campers 24.68 Wonder World West Clothing for Campers 39.60 Central Telephone Co. N. Council Telephone 98.40 West Owens Shopping Ctr. EOB & NC September Rent 214.92 Prudential Insurance Co. EOB & NC Group Insurance 7.22 California Pacific Utilities N. Council Utilities 2.00 Wonderworld West Shoe Dept. Shoes for Camper 80.50 ABC Cleaners Cleaning Campers Bedrolls 260.00 Boys Club of Clark Co. Summer Camping Fees 720.00 Boulder Dam Area Council Boys Scouts Summer Camping Fees 850.00 The Salvation Army Summer Camping Fees 34.06 The Sherwin-Williams Co. Summer Work Program Supplies 49.99 Robert J. Taylor Summer Work Program Supplies 15.60 Western, Auto Summer Work Program Supplies 13.55 Vegas Central Credit Union Employees Credit Union Deduct 3,436.98 Camp Aides & Youth Workers For Period Ending 8/1/67 230.38 Anderson, James H Summer Project Director 155.22 Blake,Addie R. N. Counci 1 Worker 165.92 Coleman, Evelyn N. Counci 1 Worker 399.57 Cottrell, William F. EOB Executive Director 90.34 Feaster, Patricia Summer Programs Bookkeeper 169.92 Geran, Hazel N. Counci 1 Worker 173.92 Green,Clifford B. N. Council Worker 291.14 Hoggard, J. David EOB Program Coordinator SCHEDULE I I| 627 628 629 630 631 632 633 634 635 636 637 638 639 640 641 642 643 8/18 644 to 691 692 693 694 695 696 697 698 699 700 701 702 703 704 705 706 707 708 709 to 766 767 768 769 770 771 772 773 774 775 776 777 778 779 780 781 782 166.28 Johnson, Earl Ray 286.54 McDaniel, L. Lamar 245.89 McDaniel, L. Lamar 229.00 Mauldin, Evelyn H. 169.92 Ortega, Harold 169.12 Pearson, Ethel 163.40 Phillips, Edward E. 157.82 Ray, Sarah 161.82 Smith, Rosie Lee 227.29 Staples, Sylvia M. 119.85 Gant, George W. 14.60 Gates, Minnie R. 169.92 McCormick, Tony 161.82 Rome, Gloria Void 57.50 Wimberly, John 146.62 Johnson, Dorothy 3,060.37 Camp Aides & Youth Workers 230.38 Anderson, James 155.22 Blake, Addie R. 165.92 Coleman, Evelyn P. 399.57 Cottrell, William F. 90.34 Feaster, Patricia 169.92 Geran, Hazel 173.92 Green, Clifford B. 292.29 Hoggard, J. David 166.28 Johnson, Earl R. 229.00 Mauldin, Evelyn 205.46 Ortega, Harold 169.12 Pearson, Ethel 163.40 Phillips, Edward 157.82 Ray, Sarah 153.50 Smith, Rosie Lee 227.29 Staples, Sylvia 175.68 Wimberly, John 3, 44.23 Camp Aides & Youth Workers 230.38 Anderson, James 150.11 Blake, Addie R. 165.92 Coleman, Evelyn 475.16 Cottrell, William F. 90.34 Feaster, Patricia 156.37 Geran, Hazel 160.37 Green, Clifford B. 283.21 Hoggard, J. David 141.51 Johnson, Dorothy 170.58 Johnson, Earl R. 232.34 McDaniel, L. Lamar 215.45 Mauldin, Evelyn 160.29 Ortega, Harold 169.12 Pearson, Ethel R. 163.40 Phillips, Edward 152.71 Ray, Sarah Summer Program Supervisor N. Council Project Director N. Council Project Director Vacation Pay EOB Finance Officer N. Counci I Worker N. Council Worker Summer Program Supervisor N. Counci I Worker N. Counci I Worker EOB Administrative Assistant Manpower Di rector Manpower Clerk Typist Manpower Aide Manpower Aide Summer Program Supervisor EOB Secretary For Period Ending 8/15/67 Summer Project Di rector N. Counci I Worker N. Counci I Worker EOB Executive Director Summer Program Bookkeeper N. Council Worker N. Counci I Worker EOB Program Coordinator Summer Program Supervisor EOB Finance Officer N. COunciI worker N. Counci I Worker Summer Program Supervisor N. Counci I Worker N. Counci I Worker EOB Administrative Assistant Summer Program Supervisor For Period Ending 8/29/67 Summer Programs Project Di recto N. Counci I Worker N. Counci I Worker EOB Executive Director Summer Programs Bookkeeper N. Counci I Worker N. Counci I Worker EOB Program Coordinator EOB Secretary Summer Programs Supervisor N. Council Project Director EOB Finance Officer N. Council Worker N. Counci I Worker Summer Program Supervisor N. Council Worker SCHEDULE IV 783 784 785 786 to 791 Rosie Ll N- Council Worker Sylvia M. EOB Administrative Assistant 175.68 Wimberly, John Summer Programs Supervisor 317.06 CampAides & Youth Workers For Period Ending 8/29/67 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY September 22, 1967 TO: Members of the Board of Trustees FROM: W. F. COTTRELL, EXECUTIVE DIRECTOR RE: ATTACHED BUDGETS FOR COMPONENTS FOR 1968 REFUNDING Attached are budgets and back-up material for the five projects to be submitted for refunding by October I. At the last meeting you received copies of the work program descriptions. At this meeting we will need Board action to approve both descriptions and budgets, in order to complete the refunding package to be sent to San Francisco. The budgets are seif-explanatory...the justification attached to each budget explains the reasons for the amount requested, and the basis for arriving at the particular figure used. Very few new positions are requested, and the budget justification gives detailed information on the need for these requests. New classifications include the following: Head Start Coordinator (Year-Round and Summer Head Start, and Migrant Project) Education Supervisor (Year-Round Day Care Project) Supervisor of Manpower Aides (Manpower Development Project) Field Supervisor (Neighborhood Councils) The major problem facing the Board in regard to refunding for next year is the matter of local, non-federal share. Whereas in the past we have been required to provide only 10$ of the cost of a project from local sources, we must provide 20$ for all projects funded in 1968. In addition, in order to meet 0E0 guidelines, we must ask for an increase in the total cost of several projects (particularly Year-Round Head Start - Day Care Centers), and-this of course further increases the local share. The table attached (Attachment A) shows our present position in regard to non-Federal share. You will note that if each of our projects was funded for exactly the same number of dollars next year as it is this year, we would be $21,000 short in non-Federal share. If projects were funded at the level we are proposing, we would be $56,000 short. Of course 0E0 cannot fund any of the projects until we indicate the source of non-Federal share, and submit a letter of commitment for providing the space, service, equipment, etc. which is to be counted as non-Federal share. We have been advised by the Regional Office to submit our applications by October I even though we cannot provide the total non-Federal share required at that time. Region hopes to be able to suggest other sources, and we will then be given until January I to submit additional non-Federal share prior to 1968 programs being funded. Attachment A 9/21/67 PRELIMINARY 1968 FUNDING DATA Project "Guideli ne' Fundi ng Leve 1 1967 BUDGETS | 1968 BUDGETS AS PROPOSED FOR FUNDING 1967 Actual Funding - To+aiost?Ject 20j Local! Share fori 1968 Total Cost2 20$ NonFedera1 Actua1 NonFederal : Non-Federal "Shortage" Day Care Centers $106,296 $174,566 $ 34,913 I 5277,700 $ 55,500 $43,200 $12,300 Manpower Development $100,240' $178,958 35,792 225,000 45,000 12,400 32,600 Neighborhood Councils — 73,043 14,609 96,500 19,300 8,500 10,800 Legal Aid (annualized) — 20,364 4,073 25,000 5,000 - 0 - 5,000 Conduct & Administration ----- ---- 71,317 14,263 70,3005 14,060 9,500 4,560 TOTALS ........................ $518,248 $103,648 | $694,500 $138,860 $73,600 $65,260 Non-Federal ’’Shortage" . . . . (Less anticipated pooling wi Summer Head Start - excess Federal share) NET NON-FEDERAL SHORTAGE .................... th 1968 non73,600 $ 30,048 i 9,000 $ 21,048 | 73,600 $ 65,260 9,000 $ 56,260 _________ I 1 This guideline figure was established on the basis of 6 months funding; the Manpower Guideline should, therefore, have been established as $200,480. However this error was not corrected by the Regional Office. 2 Total cost is approximate, and rounded to nearest $1,000. 3 This figure does not include regional evaluation costs, which have not been determined at this time. EXHIBIT A ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY FINANCIAL POSITION September 30, 1967 ASSETS Current Assets: Cash on hand and in Bank Accounts Receivable: Federal Funds Non-Federal Funds Other Prepaid Supplies and Insurance TOTAL ASSETS LIABILITIES AND GRANT FUNDS Current LiabiIities: Accounts Payable - Delegated Agencies Accrued Payroll Items Total LiabiIities Grant Funds: Federal Share: Conduct & Administration Neighborhood Councils Manpower Development Center NYC Health & Education Summer Headstart Summer Programs Total Federal Share Plus: Non-Federal Share Total Approved Costs for Program Less: Cumulative Expenses to Date Total Funds Remaining in Budget (Exhibit C) TOTAL LIABILITIES AND GRANT FUNDS $ 65,317.00 62,027.00 93,074.00 1,625.00 28,781.00 40,128,00 $290,952.00 28,563.60 $319,515.60 149,872.76 $ 11,880.16 415,235.64 6,110.45 74.89 843.26 $434,144.40 $261,815.85 2,685,71 $264,501.56 $169,642.84 $434,144.40 EXHIBIT B ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED & ACTUAL EXPENDITURES For the Nine Months Ended September 30, 1967 Expenses Cumulative Rema i n i ng Percentage Approved For Expenses .. in Budget of Budget CONDUCT & ADMINISTRATION: Budget . ^September To Date . .Under (Over) Expended Personnel $43,551 $3,378.24 $33,207.91 $10,343.09 16.5% Consultants & Contract Serv. 14,892 — — 14,892.00 Trave 1 2,271 107.45 1,271.05 999.95 55.9 Space Costs & Rentals 5,400 264.00 3,494.75 1,905.25 64.7 Consumable Supplies 1,175 66.51 786.54 388.46 66.9 Equipment-Purchased & Leased 78 — 208.75 (130.75) 267.6 Other Costs Total C. & A. NEIGHBORHOOD COUNCIL: _X950 $71,317 215.77 $4,031.97 1,484,68 $40,453.68 2,465.32 $30,863.32 37.6 56.7$ Personnel $51,392 $3,971.92 $38,013.59 $13,378.41 74.0$ Travel 4,680 112.20 782.66 3,897.34 16.7 Space Costs & Rentals 11,616 1,004.37 9,510.47 2,105.53 81.9 Consumable Supplies 1,035 46.91 348.83 686.17 33.7 Equ i pment-Purchases -- — 7.60 (7.60) (100.0) Other Costs Total N. Councils MANPOWER DEVELOPMENT CENTER: 4,320 $73,043 •110.87 $5,246.27 785.48 $49,448.63 3,534.52 $23,594.37 18.2 67,7$ Personne1 $70,752 $ 7,806.96 $62,945.04 1. 1$ .Consultants & Contract Ser. 13,532 — — 13,532.00 'Travel 2,120 — 203.94 1,916.06 .9 Space Costs & Rentals 4,807 — 4,527.67 279.33 94.2 Consumable Supplies 1,133 — 18.75 1,114.25 1.6 Equ i pment-Purchases — -- 257.85 (257.85) (100.0) Other Costs Total Manpower N.Y.C. HEALTH & EDUCATION: 2,120 $94,464 771.38 $13,586,55 1,348.62 $80,877.45 36.4 14.4$ Consultants & Contract Ser. Total N.Y.C. $ 1,625 $ 1,625 $ 1,605.50 $ 1,605.50 $ 19.50 $ 19.50 98.8$ 98,8$ SUMMER HEADSTART: Consultants & Contract Ser. Total Summer Headstart $29,372 $29,372 $8,805.48 $8,805.48 $11,028.34 $11,028.34 $18,343.66 $18,343.66 37.5$ 37.5$ EXHIBIT C ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED AND ACTUAL EXPENDITURES For the Nine Months Ended September 30, 1967 Expenses Cumulative Remaining F’ercentage Approved For Expenses In Budget of Budget SLMMER CAMPING: Budget September To Date Under(Over) Expended Personnel $ 13,542 $ 1,024.04 $ 8,914.28 $ 4,627.28 65.8% Consultants & Contract Ser. 5,160 — 3,548.40 1,611.60 12.7 Travel 130 — — 130.00 Space Costs & Rentals 864 — 48.00 816.00 .5 Consumable Supplies 2,939 15.00 682.07 2,256.93 23.2 Other Costs 130 10.50 62.11 67.89 47.8 Total Summer Camping $ 22,765 $1,049.54 $ 13,254.86 $ 9,510.14 58.2% SUMMER JOBS FOR YOUTHS: Personnel $ 22,855 $ 2,789.96 $ $ 16,475.11 $ 6,379.89 72.1% Consultants & Contract Ser. 120 — — 120.00 Trave 1 200 26.40 81.90 118.10 40.9 Consumable Supplies 2,075 485.41 1,423.34 651.66 68.6 Equipment-Rental 1,575 420.00 2,427.50 (852.50) 154.1 Other Costs 105 25.20 87.35 17.65 83.2 Total Summer Jobs $ 26,930 $ 3,746.97 $ 20,495.20 $ 6,434.80 76.1% TOTALS FOR ALL COMPONENTS $319,516 22,880.23 $149,872.76 $169,643.24 46.9% SCHEDULE I ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE OF CHECKS WRITTEN For the Month of September 1967 DATE CHECK 1967 NO. AMOUNT NAME DESCRIPTION General Checks: 9/14 5525 290.90 5526 4,701.40 5527 10,326.22 5528 — 5529 14,939.00 5530 26.40 5531 11.75 5532 18.00 5533 50.00 5534 53.00 5535 16.50 9/21 5536 27.70 5537 14.90 5538 44.30 9/22 5539 17.30 5540 76.12 5541 12.50 5542 3.77 5543 53.25 9/23 5544 8,561.04 5545 93.25 5546 16.40 5547 5.85 5548 325.58 5549 13.86 5550 6.13 5551 26.53 5552 1.50 5553 35.70 5554 155.97 5555 12.00 5556 68.00 5557 7.07 5558 214.92 5559 98.40 9/29 5560 30.00 5561 -0- Nevada Industrial Commission First National Bank of Nevada Manpower Development Center Void Operation Independence, Inc.* E. Ray Johnson William F. CottrelI Las Vegas Sun Cash for Postage Rosie Lee Smith Henderson Telephone Co., Inc. William F. CottrelI Sarah Ray Hazel K. Geran Nevada Power Co. Central Telephone Co. City of North Las Vegas California-Pacific Utilities Co. Automated Office Machines Clark Co. Dist. Health Dept. Don’s Typewriter&Adding Mac. Rep. Economy Desk Office Supply Co. Henderson Home News Ideal Supply Company Lyons Hardware Sporting Goods The Las Vegas Voice Lee Office Equipment Monroe International, Inc. Review Journal Sears Roebuck & Company N. Las Vegas Vai ley Times Wi11is-Cole Travel Service Ze Ilerbach Paper Co. Prudential Insurance Co. West Owens Shopping Center Vegas Central Credit Union Void Employees Industrial Ins. Withholding Taxes Deposit. Grant Monies Day Care Monies Summer Jobs Supervisor Travel Staff In State Travel EOB Advertising-Finance Officer EOB Postage N. Council Local Travel N. Council Telephone EOB Staff In-State Travel N. Council Travel N. Counci I Travel N. Counci I Utilities N. Council Telephone N. Counci I Utilities N. Counci I Utilities EOB,N.C. Repairs & Public Inf. Summer Headstart Med. Serv. EOB Repairs-Mimeograph Mach. EOB Public Information EOB Adv. - Finance Officer Summer Jobs-Program Supplies N. Council Mai nt. Supplies EOB Adv.-Finance Officer EOB & N.C. Office Supplies EOB Adding Machine Ribbon Summer Programs Advertising Summer Jobs Program Supplies EOB Adv. - Finance Officer EOB Staff Travel EOB Publication Material EOB & N.C. Group Insurance EOB & N.C. October Rent Employees Credit Union Deduct. Payroll Checks: 9/15 792 to 819 1.002.20 820 155.22 821 165.92 822 420.79 823 18.07 824 169.92 825 173.92 826 318.39 827 174.99 828 230.89 Summer Enrollees Wages Blake, Addie R. Coleman, Evelyn P. CottrelI, William F. Feaster, Patricia Geran, Hazel Green, Cli fford B. Hoggard, J.D. Johnson, Earl R. McDaniel, L.L. For Pay Period Ending 9/12/67 N. Counci I Worker N. Council Worker EOB Executive Director Summer Programs Bookkeeper N. Counci I Worker N. Council Worker EOB Program Coordinator Summer Jobs -Supervisor N. Council Project Director FINANCE COMMITTEE MEETING ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY October 4, 1967 EOB Offices (932 W. Owens) 3:30 P.M. Las Vegas, Nevada PRESENT:; Dorothy King (CHAIRMAN), Isaac White, Harvey Dondero, George Keyes (present only for beginning part of meeting) Radar Rollins (CPA presently conducting an audit of Operation Independence) Staff: W. F. Cottrell, Evelyn Mauldin, David Hoggard, Sylvia Staples Lubertha Johnson (Director of Operation Independence) GENERAL DISCUSSION: There was general discussion regarding the relationship between the Board and Operation Independence, concerning primarily the EOB’s responsibility in the fiscal affairs of a delegate agency. Mr. Cottrell reviewed the procedure established by 0E0 for conducting audits of delegate agencies, for response of delegate agencies, and for submission to Regional CEO. The Chairman advised that she would recommend that the Executive Committee allow the Regional Office to make decisions on the answers to the audit. Mr. White stated he disagreed; that the Finance Committee must take the responsibility for reviewing the answers and for making recommendations to the Executive Committee on the items in question. Mr. Cottrell advised that the questions responded to by Operation Independence address themselves only to questioned costs, and not to other matters which were raised in the audit. ACTION TAKEN ON RESPONSE BY OPERATION INDEPENDENCE TO QUESTIONED COSTS: Clark County District Health Department Contract: Mr. Dondero moved that the Committee recommend that the amount of $3,462 for medical payments be allowed, but that any future contracts be done in strict conformance with OEO regulations and copies of all contracts for services be fi led with the EOB. Seconded by Mr. White, motion carried. Value of Nursing Services written into the books as in-kind contribution; there was not sufficient documentation as to the hours claimed: In discussion Mrs. Johnson was advised that in the future she should require the nurses who are working to sign a time record which must also be signed by the supervisor. Mr. Dondero moved that the Committee recommend that $978 for in-kind services be allowed but that in the future careful documentation be kept. Seconded by Mr. White, motion carried. Payment for Audit Services for 1965; the standard contract limited the amount to be paid to $100, and a total of $400 was paid: Mr. Dondero moved, noting that the amount paid was proper an-d the contract in error, that the contract be rewritten to comply with ttie amount that was paid, to then become a part of the permanent records. Seconded by Mr. White, motion carried. Contract for Accounting System Work; the contract was not properly written because it was on a retainer basis and billing did not show actual number of hours involved: Mr. Cottrell noted that a billing was now on file showing the actual number of hours involved. Mr. White moved that the Committee recommend that the $225 paid, be* allowed; however, that the contract be properly rewritten and Operation - Independence be instructed to strictly follow guidelines governing this type of contract in ttie future. Seconded.by Mr. Dondero, motion carried. Payment to LaVon Hendricks and Harrie Hess; there was payment without a contract. There is now a contract though both are on a retainer basis. The billing from Dr. Hess shows that he charged $20 per hour which is eguivalent to $160 per day; 0E0 guidelines state that contracts calling for more than $100 per day must have prior approval from OEO: Mrs. Johnson explained that in this particular case there was more than one person involved in Dr. Hess’ hourly billing^ although this was not shown in the bi.I ling. Mr. White moved that this cost be al lowed with the necessary documentation to show that more than oneperson was involved at the charge of $20 per hour; this documentation to be obtained within ten days. Seconded by Mr.. Dondero, motion carried.. Payment to Mae Perrin; contract was on a retainer basis and billings showing man-hours involved were not on file: Mr. Dondero moved that the Committee recommend that the amount be allowed if the contract is rewritten to conform to 0E0 regulations and that there be a statement from Mrs. Mae Perrin indicating the man hours; further that such be •done-within ten days. Seconded by Mr. White, motion carried. $3.50 charged to travel. Explanation is that this is part of VISTA expenditures which the Finance Officer reclassified: There was discussion on items which were reclassified by the Finance Officer and the fqct that this was done so that funds expended following termination of the VISTA grant would not be di sal lowed. Mr. White moved that the total amount charged to the VISTA grant ($365.40) be questioned as expenditures inasmuch as it was spent after the ' termination of the grant. Seconded by Harvey Dondero, motion carried. -2- $142.43 charged to rennovation and carpeting which were items not included in the budget: Mr. White moved that the Committee recomqend that this expenditure be al lowed with the proper documentation to be submitted by Mrs. Johnson. Seconded by Mr. Dondero, motion carried. Purchase of Executive Chair in the amount of $125; the high cost of the chair was questioned as federal guideline costs must be followed in purchase priceT: Mr. Dondero moved to recommend allowance of fne cost of this chair with instructions that GSA price lists be followed in the future. Seconded by Mr. White, motion carried. Overspending in budget line item ("Other Costs”) categories: Mr. White moved that the Committee recommend that inasmuch as these were legitimate expenditures and have been paid, the cost be allowed; and that delegate agencies be instructed to follow the budget or request proper budget amendments in the future. Seconded by Mr. Dondero, motion carried. Mr. White further suggested that there be consideration that no budget was allowed for telephone service under "other costs". Regarding the items in the audit which were not responded to by Operation Independence, Mr. White moved that Operation Independence be requested to spel I out specifically what they intend to do to correct these situations. Seconded by Mr. Dondero, motion carried. Respectfully submitted, SYLVIA STAPLES EXHIBIT A ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY FINANCIAL POSITION October 31, 1967 ASSETS Current Assets: Cash in bank and on hand Accounts Receivable: Federal Funds Non-Federal Funds Other Prepaid Insurance and Supplies TOTAL ASSETS $ 56,122.28 350,678.64 2,664.05 74.89 843.26 $410,383.12 LIABILITIES AND GRANT FUNDS Current LiabiIities: Accounts Payable - Delegated Agencies Notes Payable - Neighborhood Youth Corps Accrued PayrolI Items TOTAL LIABILITIES $239,691.85 15,000.00 1,783.38 $256,475.23 Grant funds: Federal Share: Conduct & Administration Neighborhood Councils Manpower Development Center NYC Health & Education Summer Headstart Summer Programs Total Federal Share Plus: Non-Federal Share Total Approved Costs for Program Less: Cumulative Expenses to Date Total Funds Remaining in Budget (Exhibit C) $ 65,317.00 62,027.00 93,074.00 1,625.00 28,781.00 40,128.00 $290,952.00 28,563.60 $319,515.60 165,607.71 $153,907.89 TOTAL LIABILITIES AND GRANT FUNDS $410,383.12 EXHIBIT B ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STAiEMuNT OF BUDGETED AND ACTUAL EXPENDITURES For the Ten Months Ended October 31, 1967 Approved Budqet Expenses for October Cumulative Expenses To Date Rema i n i ng In Budget Under (Over) Percentage of Budget Expended CONDUCT & ADMINISTRATION: Personnel $43,551 $3,331.47 $36,539.38 $ 7,011,62 83.9% Consultants & Contract Serv. 14,892 —- __ 14,892.00 ____ Travel 2,271 127.20 1,398.25 872.75 61.6 Space Costs & Rentals 5,400 357.05 3,851.80 1,548.20 71.3 Consumable Supplies 1,175 97.64 884.18 290.82 75.2 Equipment-Purchased & Leased 78 — 208.75 (130.75) 267.6 Other Costs 3,950 501.01 1,985.69 1,964.31 50.3 Total C.-& A. $71,317 $4,414.37 $44,868.05 $26,448.95 62.9% NEIGHBORHOOD COUNCIL: Personnel $51,392 $3,855.76 $41,869.35 $ 9,522.65 81.5% Trave 1 4,680 223.10 1,005.76 3,674.24 21.5 Space Costs & Rentals 11,616 1,025.81 10,536.28 1,079.72 90.7 Consumable Supplies 1,035 , 61.53 410.36 624.64 39.6 Equ i pment-Purchased — -- 7.60 (7.60) (100.0) Other Cosis 4,320 199.03 984.51 3,335.49 22,8 Total N. Councils $73,043 $5,365.23' $54,813.86 $18,229.14 75,0% MANPOWER DEVELOPMENT CENTER: Personnel $70,752 — $ 7,806.96 $62,945.04 1.1% Consultants & Contract Serv. 13,532 — —— 13,532.00 Travel 2,120 — 203.94 1,916.06 .9 Space Costs & Rentals 4,807 — 4,527.67 279.33 94.2 Consumable Supplies 1,133 — 18.75 1,114.25 1.6 |Equ i pment-Purchased — — 257.85 (257.85) (100.0) Other Costs 2,120 — 771.38 1,348.62 36.4 Total Manpower $94,464 — TTT, 587.55 $80,877.45 14.4% N.Y.C. HEALTH & EDUCATION: Consultants & Contract Serv. $ 1 625 __ $ 1,605.50 $ 19.50 98.8% Total N.Y.C. $ 1 625 $ 1,605.50 $ 19.50 98.8% SUMMER HEADSTART: Consultants & Contract Serv. $29,372 — $11,028.34 $18,343.66 37.5% Total Summer Headstart $29,372 — $11,028.34 $18,343.66 37.5% EXHIBIT C ECONQMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED AND ACTUAL EXPENDITURES For the Ten Months Ended October 31, 1967 Approved Budget Expenses For October Cumulative Expenses To Date (C Remaining Percentage In Budget of Budget )ver(Under) Expended SUMMER CAMPING: Personnel $13,542 $ 525.00 $ 9,439.28 $ 4,102.72 69.7$ CConsultants & Contract Serv. 5,160 1,508.00 5,056.40 103.60 98.0 Travel 130 40.00 40.00 90.00 30.8 Space Costs & Rentals 864 48.00 96,00 768.00 11.1 Consumable Supplies 2,939 191.61 873.68 2,065.32 29.7 Other Costs 130 — 62.11 _ 67.89 47.8 Total Summer Camping $22,765 $ 2,312,61 $ 15,567.47 $ 7,197.53 68.4$ SUMMER JOBS FOR YOUTHS: Personnel $22,855 $. 2,553.73 $ 19,028.84 $ 3,826.16 83.3$ Consultants & Contract Serv. 120 — — 120.00 Travel 200 46.30 128.20 71.80 64.1 Consumable Supplies 2,075 1,042,71 2,466.05 (391.05) 118.8 Equ i pment-Renta1 1,575 — 2,427.50 (852.50) 154.1 Other Costs 105 — 87.35 17.65 83.2 Total Summer Jobs $ 26,930 $ 3,642.74 $ 24,137.94 $ 2,792.06 89.6$ TOTALS FOR ALL .COMPONENTS $319,516 $15,734.95 $165,607.71 $153,908.29 51.8$ SCHEDULE i ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE OF CHECKS WRITTEN For the Month of October 1967 DATE CHECK AMOUNT 19'67 NO. ------ General Checks: 10/2 5562 24.60 10/4 5563 23.75 10/6 5564 7.70 5565 13,70 5566 22.00 5567 22.00 5568 22.00 5569 —— 5570 22.00 5571 22. CO 10/12! 5572 79.69 5573 45.65 5574 128.40 5575 7.33 10/13. 5576 25.20 5577 9.80 5578 12,782.00 5579 2,160.00 5580 1,500.00 5581 5,682.00 5582 23.08 10/18 5583 25.46 5584 19.80 5585 26.20 5586 21.70 5587 15.10 5588 111.91 5589 39.50 5590 1.78 5591 53.00 5592 989.71 10/27 5593 50.00 5594 21.60 10/30 5595 907.64 5596 1,523.20 10/31 5597 10.50 5598 49.45 5599 12.88 5600 48.22 5601 149.47 5602 8.00 5603 7.85 5604 15.00 5605 48.16 5606 3.00 5607 33.60 5608 2.65 5609 98.40 5610 258.00 5611 14.15 5612 169.26 NAME DESCRIPTION E. Ray Johnson Petty Cash Ethel Pearson Sarah Ray Evelyn P. Coleman James Gant Lonnie Marshal I Void Gloria Rome Harold Ortega Nevada Re,er Company Central Telephone Co. Central Telephone Co. California Pacific Util. Addie R. Blake Sarah Ray Manpower Development Ctr. Clark County School Di st. Clark County School Di st. Operation Independence Petty Cash Central Telephone Co. Central Telephone Co. William F. Cottre11 Earl R. Johnson Sarah Ray Nevada industrial Cor,. Henderson Telephone Co. Western Union Ahern Equipment Rentals Tue Home Lumber Co. Cash for Postage Sarah Ray Nevada Errol. Secur. Dept. U.S. Treasury Dept. IRS Automated Office Machine Best Maintenance Supply California Pacific Uti i , Central Telephone Co. Central Telephone Co. Evans-Attisani Office Ma. Lee Office Equipment L.V. Transfer i Storage Nevada Power Company Superintendent of Documt. Review Journal Van’s Builder’s Supply West Owens Shopping Ctr. Willis Cole Trave! Ser. Zellerbach Paper Co. Xerox Corporation Summer Jobs Staff Travel Petty Cash Reimbursement N. Council Local Travel N. Council Local Travel N.C. Per Diem for WTCH Workshop EOB Per Diem for WTCH Workshop EOB Per Diem for WTCH Workshop EOB Per Diem for WTCH Workshop N.C. Per Diem for WTCH Workshop EOB & N.C. Utilities N. Council Telephone EOB & N.Counci I Telephone N. Counci I Utilities N. Council Local Travel N. Counci I Local Travel Manpower Monies Migrant Monies Migrant Monies Day Care Monies Potty Cash Reimbursement N. Council Telephone N. Council Telephone EOB LocaI Trave I Summer Jobs Local Travel N. Council Local Travel Employees Industrial Insurance N. Council Telephone EOB Telegram Summer Jobs Program Supplies Summer Jobs Program Supplies EOB Postage N. Council Local Travel Employees Unemployment Comp. Accrued Withholding Taxes EOB & N.C. Office Supplies N. Council Maintenance Supplies N. Counci I Utilities N. Council Telephone N.C. & E.O.B. Telephone EC3 & N.C. Typewriter Ribbons EOB Public Information EOB Transporta ion Xerox Machine EOB & NC Utilities EOB Subscription Advertising For Finance Officer N. Council Repair to Cooler EOB & N.C. November Rent EOB & N.C. Out of Town Travel EOB Public Information EOB Public Information SCHEDULE I I 14/2 5613 5614 214.9? Drudential Insurance Co. 30.00 Vegas Central Credit Un. EOB & NC Group Insurance Employees Credit Union Deduct. Payroll Checks: 32.12 191.68 146.27 230.89 627.99 155.22 165.92 420.79 156.37 173.92 319.45 183.78 229.00 153.39 169.92 169.12 157.82 161.82 227.29 703.50 150.11 165.92 407.24 156.37 160.37 309.83 183.78 230.89 214.75 148.28 154.24 169.12 152.71 156.71 227.29 10/4 879 880 881 10/9 882 10/13 883 to 890 891 892 893 894 895 896 897 898 899 900 901 902 903 904 10/27 905 to 913 914 915 916 917 918 919 920 921 922 923 924 925 926 927 928 Guzman, Jose PeopIes, Lew i s J. Peoples, Lewis J. McDaniel, L. Lamar Enrol lee Wages Blake, Addie R. Coleman, Evelyn P. CottrelI, William F, Geran, Hazel K. Green, Clifford B. Hoggard, J. David Johnson, Earl R. Mauldin, Evelyn H. Murray, Dorothy Ortega, Harold Pearson, Ethel Ray, Sarah Smith, Rosie L. Staples, Sylvia Enrolleo Wages Blake, Addie R. Coleman, Evelyn P. CottrelI, William F. Geran, Hazel Green, Clifford Hoggard, J. D. Johnson, Earl R. McDan iel, L.L. Mauldin, Evelyn H. Murray, Dorothy Ortega, Harold Pearson, Ethel Ray, Sarah Smith, Rosie Lee Staples, Sylvia M. Summer Programs Enrollee Summer Program Supervisor Summer Program Supervisor N. Council Project Director For Period Ending 10/11/67 N. Council Worker N.C. Worker EOB Executive Di rector N. Council Worker N. Counci I Worker EOB Program Coordinator Summer Programs Site Coordinator EOB Finance Officer EOB Secretary N. Counci I Worker N. Counci I Worker M. Counci I Worker N. Counci I Worker EOB Administrative Assistant For Period Ending 10/25/67 N. Counci I Worker N. Counci I Worker EOB Executive Director N. Counci I Worker N. Counci I Worker EOB Program Coord i nator Summer Jobs Site Coordinator N. Council Project Di rector EOB Finance Officer EOB Secretary N. Council Worker N. Counci I Worker N. Counci I Worker N. Counci I Worker EOB Administrative Assistant COPY GF LETTER COPY OF LETTER SALGO AND ROLLINS Certified Public Accountants 935 S. Decatur Blvd. Las Vegas, Nevada Telephone 870-2645 November 2, 1967 Executive Committee Economic Opportunity Board of Clark County 932 West Owens Las Vegas, Nevada Gent I emen: During our recent interim examination of the financial records of the.Day Care.Component of Operation Independence, Inc., we noted the following deficiencies in their accounting system and financial records which we feel require corrective action: I. PayrolI We were unable to locate personnel records for seven employees paid during the payroll period ended September 13, 1967, and were also unable to locate Form W-4fs on twelve employees. Many folders did not have job application forms and did not contain records for past employment and wages as required by CAP Memo 23-A. It was noted that one job application asked for applicant's race to be indicated. Cumulative leave records.were recorded thru May, 1967, only, though many vacations were paid subsequently. On April I, 1967, the pay period was changed from semi-monthly to bi-weekly and as a result 20 employees were overpaid. The following excerpt was taken from a memo in the file folder "Cumulative Leave Record, 1967'-: "Change in Pay Periods April 1967" "The change resulted in an 8 day working period, due to drastic cut-back in the amount of the checks due from the former amount. I paid for a full 10 day working period, explaining to the supervisors that I could take the two days off at vacation time, or they could make up the time." Signed, Mrs. Ken Frederickson Bookkeeper 2. Purchasing and Contract Service It was noted that in many cases purchase orders were not used or if they were used, they were unsigned and/or undated and did not set forth prices. In some instances, the purchase orders were dated after the supplier's invoice date. It was also noted that contract services were rendered to the delegate agency without the execution of formal contracts and that invoices were paid which did not show man hours or rates. There was no documentation for entries made for the in kind contribution of nursing services. Saigo and RolIins Certified Public Accountants Page 2 3. General Operation Independence has not applied for exemption from Federal Income Taxes as a non-profit organization. It was noted that the fol lowing payments not dealing with the Day Care Centers were paid with Day Care Component funds: Travel advnace to Mrs. Johnson for Manpower Component $200.00 Legal fee regarding Manpower Component $ 70.00 Operation Independence Thrift Shop Power Bills - January and August payments $200.36 It is our opinion that the foregoing deficiencies were the result of a lack of knowledge on the part of Operation Independence personnel of the accounting requirements of the Office of Economic Opportunity as set forth in their accounting guides and various CAP memos. It is our further opinion that the existing personnel at the time of our examination, would need assistance and supervision from an outside accounting service or directly from the personnel of the Economic Opportunity Board of Clark County in order to insure the proper functioning of the accounting system in accordance with requirements of the Office of Economic Opportunity. Very truly yours, SALGO & ROLLINS /signed/ Rader S. Rollins By Rader S. Rollins copied ss/12/13/67 COPY OF LETTER COPY OF LETTER COPY OF LETTER EXHIBIT A ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY FINANCIAL POSITION November 30, 1967 ASSETS Current Assets: Cash in bank and on hand Accounts Receivable: Federal Funds Non-Federal Funds Other Prepaid Insurance and Supplies TOTAL ASSETS LIABILITIES AND GRANT FUNDS Current Liabi Iities: Accounts Payable - Delegated Agencies Accrued Payroll Items TOTAL LIABILITIES $ 53,018.43 290,678.64 (1,113.28) 255.94 980.89 *343,820.62 $206,768.85 1,817,75 $208,586.60 Grant Funds: Federal Share: Conduct & Administration Neighborhood Councils Manpower Development Center NYC Health & Education Summer Headstart Summer Programs Total Federal Share Plus: Non-Federal Share Total Approved Costs for Program Less: Cumulative Expenses to Date Total Funds Remaining in Budget (Exhibit C) $ 65,317.00 62,027.00 93,074.00 1,625.00 28,781.00 40,128.00 $290,952.00 28,563.60 $319,515.60 184,281.58 135,234.02 TOTAL LIABILITIES AND GRANT FUNDS $343,820.62 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGET AND ACTUAL EXPENDITURES For the Eleven Months Ended November 30, 1967- CONDUCT & ADMINISTRATION: Personnel Approved Budget Expenses for November Cumulative Expenses To Date ( Rema i n i ng in Budget i )ver(Under) Percentage □f Budget Expended $43,551 $3,348.35 $39,887.73 $ 3,663.27 91.6? Consultants & Contract Serv. 15,892 1,068.00 1,068.00 14,824.00 .7 Travel 2,121 76.05 1,474.30 646.70 69.5 Space Costs & Rentals 4,900 264.00 4,115.80 784.20 84.0 Consumable Supplies 1,175 57.85 942.03 232.97 80.2 Equipment-Purchased 428 — 208.75 219.25 48.8 Other Costs 3,250 65.86 2,051.55 __ 1,198.45 63.1 Total C. & A. $71,317 $4,880.11 $49,748.16 $21,568.84 6^8? NEIGHBORHOOD COUNCILS: Personnel $51,392 $4,259.36 $46,128.71 $ 5,263.29 89.8? Travel 4,265 124.10 1,129.86 3,135.14 26.5 Space Costs & Rentals 12,616 1,057.96 11,594.24 1,021.76 91.9 Consumable Supplies 1,035 77.35 487.71 547.29 47.1 Equ i pment-Purchased 415 — 7.60 407.40 1.9 Other Costs 3,320 70.63 1,055.14 2,264.86 31.8 Total N. Councils $73,043 $5,589.40 $60,403.26 $12,639.74 82.7? MANPOWER DEVELOPMENT CENTER: Personnel $70,752 $ $ 7,806.96 $62,945.04 1 . 1? Consultants & Contract Serv. 13,532 147.00 147.00 13,385.00 . 1 Travel 1,520 — 203.94 1,316.06 13.4 Space Costs & Rentals 5,147 — 4,527.67 619.33 88.0 Consumable Supplies 1,133 __ 18.75 1,114.25 1.6 Equ i pment-Purchased 260 -— 257.85 2.15 99.2 Other Costs 2,120 — 771.38 1,348.62 36.4 Total Manpower $94,464 $ 147.00 $13,733.55 $80,730.45 14.5? N.Y.C. HEALTH & EDUCATION Consultants & Contract Serv. $ 1,625 $ $ 1,605.50 $ 19.50 98,8? Total N.Y.C. $ 1,625 $ $ 1,605.50 $ 19.50 98,8? SUMMER HEADSTART: Consultants & Contract Serv. $29,372 $3,433.09 $14,461.43 $14,910.57 49.2? Total Summer Headstart $29,372 $3,433.09 $14,461,43 $14,910.57 49.2? EXHIBIT C ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED AND ACTUAL EXPENDITURES For the Eleven Months Ended November 30, 1967 Expenses Cumulative Remaining Percentage Approved for Expenses in Budget of Budget Budget November To Date Over(Under) Expended SUMMER CAMPING: Personnel $10,191 $ — $ 9,439.28 $ 751.72 92.6$ Consultants & Contract Serv. 4,246 — 5,056.40 (810.40) 119.1 Travel 40 — 40.00 — 100.0 Space Costs & Rentals 100 — 96.00 4.00 96.0 Consumable Supplies 939 — 873.68 65.32 93.1 Other Costs 70 — 62.11 7.89 88.6 TotaI Summer Camp i ng $15,586 — $ 15,567.47 $ 18.53 99.9$ SUMMER JOBS FOR YOUTH: Personnel $25,969 $ 2,459.87 $ 21,488.71 $ 4,480.29 82.7$ Consultants & Contract Serv. 120 — — 120.00 — Trave I 300 29.40 157.60 142.40 52.7 Consumable Supplies 2,475 — 2,466.05 8.95 99.6 Equipment Rental 5,140 2,135.00 $ 4,562.50 577.50 88.7 Other Costs 105 87.35 _______ 17.65 82.8 Total Summer Jobs $34.109 4,624.27 $ 28,762.21 $ 5,346.79 84.3$ TOTALS FOR ALL COMPONENTS $319,516 $18,673.87 $184,281.58 $135,234.42 57.7% SCHEDULE I ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY DATE CHECK 1967 NO. AMOUNT General Checks: 11/3 5615 5616 5617 11/9 5618 5619 5620 5621 5622 5623 11/11 5624 5625 11/16 5626 5627 11/17 5628 5629 5630 40.00 15.10 15,769.04 8.00 19.00 3.20 22.20 45.20 362.01 117.92 11,765.68 5,345.00 1,596.26 105.52 SCHEDULE OF CHECKS WRITTEN For the Month of November 1967 NAME DESCRIPTION William F. CottrelI Earl R. Johnson Void Staff Out-of-State Travel Summer Jobs Staff Travel O.l. Manpower Development Addie Reid Blake Wi I Iiam F. CottrelI William F. CottrelI Sarah Ray Cl i fford Green General Services Admin. General Services Admin. Operation Independence Clark County School Di st. First National Bank of Nev, Nevada Industrial Com. Void Manpower Monies N. Council Local Travel EOB Staff Local Travel EOB Staff Out State Travel N. Council Staff Local Travel N. Council Local Travel EOB & Manpower Inven. Supplies EOB & Manpower Inven. Supplies Day Care Monies Migrant Monies Withholding Taxes Deposit Employee Industrial Insurance 5631 5632 5633 5634 11/24 5635 5636 5637 5638 5639 5640 5641 5642 5643 11/30 5644 5645 11.60 32.90 16.97 14.30 4.20 1,215.00 15.76 16.50 44.60 54.90 100.00 15,000.00 Void Void Sarah Ray Rosie Lee Smith George Lawson Earl R. Johnson Sarah Ray Saigo & Rollins CPA’s Nevada Power Co. Henderson Telephone Co. Central Telephone Co. City of North Las Vegas Cash for Postage Neighborhood Youth Corps Void N. Council Local Travel N. Council Local Travel Janitorial Services Summer Jobs Staff Travel N. Council Staff Travel Interim Auditing Fees EOB,MP,01. N. COunciI UtiIities N. Council Telephone N. Council Telephone N. Counci I UtiIities EOB & N.C. Postage Repay NYC Loan 5646 5647 5648 5649 5650 5651 5652 5653 12/1 5654 207.07 40.00 3,391.80 13.85 98.40 Prudential Insurance Co. Void EOB & N.C. Employees Group Ins. Vegas Central Credit Un. Void Clark Co. Dist. Health WiI Iiam F. CottrelI Void Void West Owens Shopping Ctr. Employees Credit Un. Deduct. Summer Headstart Medical Serv. EOB Staff Local Travel EOB, N.C. December Rent SCHEDULE I I Payroll Chocks: 11/9 930 to 937 938 939 940 941 942 943 944 945 946 947 948 949 950 951 952 11/24 953 to 960 961 962 963 964 965 966 967 968 969 970 971 972 973 974 975 976 977 978 979 627,95 Enrollee Wages 155.22 Blake, Addie R. 165.92 Coleman, Evelyn P. 420.79 CottrelI, William F. 169.92 Geran, Hazel 173.92 Green, Clifford 319.45 Hoggard, J. David 178.78 Johnson, Earl R. 230.89 McDaniel, L. Lamar 229.00 Mauldin, Evelyn H. 153.39 Murray, Dorothy 169.92 Ortega, Harold 169.12 Pearson, Ethel 157.82 Ray, Sarah 161.82 Smith, Rosie L. 213.74 Staples, Sylvia 600.55 Enrol lee Wages 150.11 Blake, Addie R. Void 167.51 Coleman, Evelyn 156.26 Blake, Addie R. 407.24 Cottrell, William F. 157.96 Geran, Hazel 70.00 Green, Clifford B. 90.37 Green, Clifford B. 309.83 Hoggard, J. David 178.78 Johnson, Earl R. 240.49 McDaniel, Lamar 221.07 Mauldin, Evelyn 148.28 Murray, Dorothy 160.29 Ortega, Harold 169.12 Pearson, Ethel 152.71 Ray, Sarah 156.71 Smith, Rosie L. 161.82 Smith, Rosie L. 215.12 Staples, Sylvia For Period Ending 11/8/67 N. Counci I Worker N. Counci I Worker EOB Executive Director N. Counci I Worker N. Council Worker EOB Program Coordinator Summer Program Coordinator N. Council Project Director EOB Finance Officer EOB Secretary N. Counci I Worker N. Counci I Worker N. Council Worker N. Counci I Worker EOB Administrative Assistant For Period ending 11/22/67 N. Counci I Worker N. Council Worker N. Council Worker Vacation Pay EOB Executive Di rector N. Counci I Worker N. Counci I Worker N. Council Worker EOB Program Coordinator Summer Program Site Coordinator N.C. Project Director EOB Finance Officer EOB Secretary N. Council Worker N. Council Worker N. Counci I Worker N. Council Worker N. Counci I Worker Vacation Pay EOB Administrative Assistant EXHIBIT A ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY FINANCIAL POSITION December 31, 1967 ASSETS Current Assets: Cash in bank and on hand $ 58 708.35 Accounts Receivable: Federal Funds 229 478.64 Non-Federal Funds (665.84) Other 372.81 Prepaid Items 1,313.58 TOTAL ASSETS $289,207.54 LIABILITIES AND GRANT FUNDS Current LiabiIities: Accounts Payable - Delegated Agencies Accrued PayrolI Items TOTAL LIABILITIES Grant Funds: Federal Share: Conduct & Administration Neighborhood Councils Manpower Development Center NYC Health & Education Summer Headstart Summer Programs Lega I Aid Total Federal Share Plus: Non-Federal Share Total Approved Costs for Programs Less: Cumulative Expenses to Date Total Funds Remaining in Budget (Exhibit TOTAL LIABILITIES AND GRANT FUNDS $154,632.87 4,836.61 $159,569.48 129,738.06 $289.207.54 $ 65,317.00 62,027.00 93,074.00 1,625.00 28,781.00 40,128.00 9,557.00 $300,509.00 32,558.00 $333,067.00 203,328.94 Footnote: This statement does not reflect the total expenditures for the Program year ending December 31, 1967. Accounts Payable have no+nbeen“recorded, because some of the figures were not available when this statement was prepared. EXHIBIT B ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED AND ACTUAL EXPENDITURES For the Period Ending December 31, 1967 CONDUCT & ADMINISTRATION: Approved Budget Expenses for December Cumu1 at i ve Expenses To Date Rema i n i ng In Budget Under(Over) Percentage of Budget Expended Personnel $43,551 $4,534.39 $44,423.12 ($ 872.12) 102.0$ Consultants & Contract Serv. 15,892 — 1,068.00 14,824.00 .7 Travel 2,121 208.46 1,682.76 438.24 79.3 Space Costs & Rentals 4,900 391.07 4,506.87 393.13 92.0 Consumable Supplies 1,175 65.41 1,007.44 167.56 85.7 Equipment-Purchased 428 — 208.75 219.25 48.8 Other Costs 3,250 432,56 2,484.11 765.89 76.4 Total C. & A. $71,317 $5,632.89 $55,381.05 $15 935.95 77,7$ NEIGHBORHOOD COUNCILS: Personnel $51,392 $4,882.74 $51,011.45 $ 380.55 99.3 Travel 4,265 116.70 1,246.56 3,018.44 29.2 Space Costs & Rentals 12,616 1,022.36 12,616.60 (.60) 100.0 Consumable Supplies 1,035 70.13 ■ 557.84 477.16 53.9 Equ i pment-Purchased 415 405.00 412.60 2.40 99.4 Other Costs 3,320 208.13 1,263.27 2,056.73 38.1 Total N. Councils $73,043 $6,705.06 $67,108.32 $ 5,934.68 91.9 $ MANPOWER DEVELOPMENT CENTER: Personnel $70,752 $ $ 7,806.96 $62,945.04 1.1 $ Consultants & Contract Serv. 14,620 70.00 217.00 14,403.00 1.5 Travel 1,520 103.96 307.90 1,212.10 20.3 Space Costs & Rentals 6,165 — 4,527.67 1,637.33 73.4 Consumable Supplies 1,133 37.20 55.95 1,077.05 4.9 Equ i pment-Purchased 260 — 257.85 2.15 99.2 Other Costs 2,120 (12.28) 759.10 1,360.90 35.8 TotaI Manpower $96,570 $ 198.88 $13,932.43 $82,637.57 14.4$ NYC HEALTH & EDUCATION: Consultants & Contract Serv. $ 1,625 $ $ 1,605.50 '$ 19,50 98.8$ Total NYC $ 1,625 ~$ $ 1,605.50 $ 19.50 98.8$ SUMMER HEADSTART: Consultants & Contract Serv. $29,372 $1,283.11 $15,744.54 $13,627.46 53.6$ Total Summer Headstart $29,372 $1,283.11 $15,744.54 $13,627.46 53.6$ Footnote 1: This statement does not reflect the total expenditures, for the Program Year Ended December 31, 1967 Footnote 2: Changes in budgets and Line Items were made within flexibility or on approval from the Regional 0E0 Office. 1 EXHIBIT C ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY STATEMENT OF BUDGETED AND ACTUAL EXPENDITURES ■ For the Period Ending December 31, 1967 I Expenses Cumu1 ati ve Remaining Percentage Approved Expenses In Budget of Budget Budqet December To Date Under (Over) Expended SUMMER CAMPING: Personnel $ 10,191 $ $ 9,439.28 $ 751.72 92.6% Consultants & Contract Serv. 4,246 585.00 5,641.40 (1,395.40) 132.9 Travel 40 — 40.00 — 100.0 Space Costs & Rentals 100 — 96.00 4.00 96,0 Consumable Supplies 939 — 873.68 65.32 93.1 Other Costs 70 — 62.11 ________ 7.89 88.6 Total Summer Camping $ 15,586 $ 585.00 $ 16.152.47 $ (556.47) 103.6% SUMMER JOBS FOR YOUTH: Perspnne1 $ 25,969 $-2,883.30 $ 24,372.01 $ 1,596.99 93.9% Consultants & Contract Serv. 120 — — 120.00 — Trave 1 300 42.40 200.00 100.00 66.7 Consumable Supplies 2,475 44.37 2,510.42 (35.42) 101 .4 Equipment Rental 5,140 1,050.00 5,612.50 (472.50) 109.2 Other Costs 105 — 87.35 17,65 82,8 Total Summer Jobs $ 34,109 $ 4,020.07 $ 32,782.28 $ 1.326.72 96.1% LEGAL AID SERVICES: Personne1 $ 7,763 $ 7,763.00 -- Consultants & Contract Serv. 500 500.00 — Trave 1 650 $ 622.35 $ 622.35 27.65 95.7% Space Costs & Rentals 1,104 '■1,104.00 — Consumab1e Supp1ies 100 100.00 — Equ i pment-Purchased 934 934.00 — Other Costs 394 394.00 — Total Legal Aid $*11,445 $ 622.35 $ 622.35 $ 10,822.65 5.4% TOTALS FOR ALL COMPONENTS $333,067 $19,047,36 $203,328.94 $129.738.06 61.0% Footnote 1: This statement does not reflect the total expend Itures/for the Program Year Ending December 31, 1967. Footnote 2: Changes in budgets and Line Items were made within flexibility or on approval from the Regional OEO Office. SCHEDULE 1 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY SCHEDULE OF CHECKS WRITTEN For the Month of December 1967 DATE CHECK 1967 NO, General Checks AMOUNT NAME DESCRIPTION 12/8 5655 15,763.58 Operation Independence, Inc. Manpower Monies 5656 22.00 J. David Hoggard Staff Out-State Travel 5657 12.30 Ethel Pearson N. Council Local Travel 5658 37.77 Nevada Power Company EOB & N.C. Utilities 5659 141.87 Central Telephone Co. EOB & N.C. Telephone 5660 41.60 Central Telephone Co. N. Counci I Telephone 5661 5,000.00 Operation Independence Day Care Monies 12/14 5662 3,716.00 Clark County School Di st. Migrant Montes 5663 17,168.68 Operation Independence Day Care Monies 5664 82.22 Operation Independence Manpower Telephone 5665 165.60 Xerox Corporation Xerox machine - copies chargeable to al 1 Projects 5666 — - Void 12/15 5667 14.00 Addie R. Blake N. Council Local Travel 5668 16.90 Evelyn Coleman N. Council Local Travel 5669 22.00 Earl R. Johnson Summer Jobs Staff Travel 5670 34.00 Sarah Ray N. Council Staff Travel 5671 1,577.00 1st NationaI Bank Withholding Taxes Depository 5672 104.01 Nevada Industrial Commission Employees Industrial Ins. 5673 12.50 City of North Las Vegas N. Counci 1 Utilities 5674 19.80 Central Telephone Co. N. Council Telephone 5675 10.64 California Pacific Utilities N. Council Telephone 5676 1,266.15 Clark Co. Dist. Health Dept. Summer Head Start Monies 5677 37.72 Don's T/W & Adding Machine EOB Mach i ne Repa i r 5678 53.00 Evans-Attisanti Office Ma. EOB Mach i ne Repa i r 5679 9.97 The Home Lumber Co. Summer Jobs Supplies 5680 19.00 Henderson Telephone Co. N . Counci 1 Telephone 5681 14.48 IBM Corp. EOB Office Supplies 5682 28.83 Lee Office Equip N. Counci 1 Uti1ities 5683 37.20 Moore Business Forms, Inc. Manpower Supplies 5684 34.40 Oneil Lumber Co. Summer Job Supplies 5685 18.51 Nevada Power Co. N. Counci 1 Utilities 5686 103.96 Operation Independence, Inc. Manpower Out-of-State Travel 5687 5.00 Superintendent of Documents Subscriptions 5688 531.97 Willis-Cole Travel Service EOB & Legal Aid Out-State Trav. 5689 23.85 Petty Cash Reimbursement 5690 585.00 John R. Crear, M.D. Summer Camping Physical Exam 5691 95.24 WiI Iis-Cole Travel Service EOB Out-State Travel 9/22 5692 22.00 William F. CottreI I EOB Staff Local Travel 9/26 5693 2.72 General Services Admin. EOB Supply Inventory 5694 246.60 General Services Admin. EOB Supply Inventory 12/26 5695 30.08 General Services Admin. Manpower Supplies 12/29 5696 101.53 Nevada Power Co. EOB & N.C. Utilities 5697 242.00 Prudential Insurance Co. EOB & N.C. Group Insurance 5698 32.00 Hazel K. Geran N. Council Local Travel 5699 98.40 West Owens Shopping Center EOB & N.C. January Rent 5700 63.69 Vegas Central Credit Union Employees Credit Union 5701 40.00 L. Lamar McDaniel N. Council Out-State Travel 5702 -- Void SCHEDULE I I 5703 18.00 William F. Cottrel 1 EOB In-State Travel ” ‘ 5704 5705 5706 5707 5708 5709 5710 5711 5712 5713 5714 5715 5716 5717 5718 5719 5720 5721 5722 5723 5724 5725 PAYROLL CHECKS: 12/8 980 to 989 990 991 992 993 994 995 996 997 998 999 1000 22.00 20.40 7.50 44.00 94.00 132.97 61.40 37.20 24.25 405.00 3.64 70.00 28.04 7.38 5.00 19.40 63.55 4.71 2.20 11.44 559.22 170.18 420.79 174.18 176.05 319.45 178.78 230.89 241.51 153.39 169.92 169.12 J. David Hoggard Void Earl R. Johnson Ethel R. Pearson Owen Nitz William G. Ruyman Central Telephone Co. Central Telephone Co. General Services Admin. General Services Admin. 1.B.M. Corp. Lee Office Equipment Operation Independence Nevada Power Co. S.P.D. Office Equipment Urban America, Inc. Evelyn H. Mauldin Xerox Corp. Petty Cash Voi d William F. Cottre 11 California Pacific Utilities Enrol lee Wages Coleman, Evelyn Cottrel1, William F. Geran, Hazel Green, Clifford B. Hoggard, J. David Johnson, Earl R. McDaniel, L.L. Mauldin, Evelyn Murray, Dorothy Ortega, Harold Pearson, Ethel EOB In-State Travel Summer Jobs Staff Travel N. Council Staff Travel Legal Aid Out-State Travel Legal Aid Out-State Travel EOB & N.C. Telephone N. Council Telephone Manpower Supplies Manpower Supplies N. Council Typewriter EOB Office Supplies Manpower Legal Fees N. Counci 1 Utilities EOB Office Supp1ies EOB Subscription EOB Staff Local Travel Xerox Machine Copies Petty Cash Reimbursement EOB Staff Local Travel N. Council Utilities For Period Ending 12/6/67 N. Counci 1 Worker EOB Executive Director N. Council Worker N. Council Worker EOB Program Coordinator Summer Program Site Coordinator N. Council Project Director EOB Finance Officer EOB Secretary N. Counci 1 Worker N. Counci 1 Worker 12/22 1001 1002 1003 1004 1005 1006 1007 1017 1018 1019 1020 1021 1022 1023 1024 1025 1026 1027 1028 1029 to 157.82 239.47 174.18 154.30 170.72 170.72 825.44 154.91 407.24 161.17 165.17 309.83 178.78 232.58 231.92 148.28 169.12 157.75 225.92 Ray, Sarah Staples, Sylvia M. Ortega Harold Ray, Sarah Coleman, Evelyn P. Coleman, Evelyn P. Enro 11ee Wages Blake,'Addie R. Cottrel1, William F. Geran, Hazel Green, Cli fford B. Hoggard, J. David Johnson, Earl R. McDaniel, L.L. Mauldin, Evelyn Murray, Dorothy Pearson, Ethel Smith, Rosie L. Staples, Sylvia M. N. Counci 1 Worker EOB Administrative Assistant N. Counci 1 Worker N. Council Worker N. Council Worker N.C. Worker Vacation Pay For Period Ending 12/20.67 N. Council Worker EOB Executive Director N. Council Worker N. Counci I Worker EOB Program Coordinator Summer Prog. Site Coordinator N. C. Project Director EOB Finance Officer EOB Secretary N. Counci 1 Worker N. Counci 1 Worker EOB Administrative Assistant <9^ OFFICERS AND MEMBERS'OF THE BOARD ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY MR. CHARLES SPANN, CHAIRMAN MR. EMORY LOCKETTC, FIRST VICE CHAIRMAN FATHER CHARLES SHALLOW, SECOND VICE CHAIRMAN MR. JAMES SNOWDEN, SECRETARY MR. LEE WALKER, TREASURER MEMBERS MR. FERREN BUNKER MR. WEBSTER BUTCHER COUNCILMAN BUD CLELAND MR. HARVEY DONDERO MRS. PAT FAHEY MRS. STELLA FLEMING MR. DON HAMPTON MRS. CHARLOTTE HILL MR. CHARLES JONES MR. GEORGE KEYES MRS. DOROTHY KING MR. GEORGE KLINE COMMISSIONER DARWIN LAMB MR. TED LAWSON MR. ROBERT MCPHERSON MR. WILLIAM MERZ MRS. DAISY MILLER MR. ANGEL NIETO REVEREND MELVIN PEKRUL MR. SOLOMON PERRY MR. LARRY POWELL MR. DOUGLASS PUSHARD COUNCILWOMAN IDA BELLE RIGGINS MRS. PEGGY SMITH REVEREND NEWTON TIGNER MR. ISAAC WHITE MRS. NANCY WILLIAMS MR. THOMAS WILSON, SR. ASSEMBLYMAN WOODROW WILSON June, 1967 TO: Board Members, Public and Private Agencias, and Interested Citizens FROM: Charles W. Spann, Chairman, Economic Opportunity Board of Clark County SUBJECT: PROGRESS REPORT - SECOND YEAR OF THE WAR ON POVERTY IN CLARK COUNTY Attached for your information is a Progress Report covering activities of the Clark County Economic Opportunity Board for the second full year of operation. We believe that substantial progress has been made in alleviating the causes of poverty in Clark County as outlined in the report. The Board was formed in September of 1964 and performed preliminary study and analysis of local problems prior to funding in February of 1965. The first full year of operating (April, 1965 to April, 1966) was concerned with developing projsets and applying for funds to carry them out. Emphasis during the past year has been on strengthening program content and improving administration in order that the needs of low-income persons in tie community may be served more effectively and efficiently. The activities of the Bol.rd are only a part of the total effort to combat conditions which cause poverty. Many other agencies are involved in programs which are coordinated with those of the E.O.B. We want to take this opportunity to think them for their wholehearted support and cooperation in our joint efforts. The attached report is of necessity a brief summary of our efforts. Members of the Board and the staff will be happy to furnish additional information about any of the projects or activities, 1966 - 1967 PROGRAMS 1. Day Care Centers - Three Centers 120 Children The three Centers, providing both child development (HEAD START) and custodial care for a minimum of 120 children, were funded during 1956 and again in 1967. Two Centers are located in West Las Vegas, and one in North Las Vegas, with approximately 2/3rds of the children enrolled coming from the City of Las Vegas and 1/3rd fror.i North Las Vegas. The program provides medical and dental support for the children and parent education courses for adults. During 1967 emphasis has been placed on up-grading the child development proorarr including a strong in-service training program for staff and improvement of the medical,. dental, and social services. 2. Neighborhood Councils - Eight Councils Eight Neighborhood Councils were organized beginning in the spring of 1966. Each has selected its own Neighborhood Service Worker in addition to electing officers and conducting its own business. The Councils served to give program recipients a voice in program policy — each has a representative on the Economic Opportunity Board. The Councils serve as a forum for low-income persons to become involved in projects to help solve neighborhood problems. Of the eight Councils, five are located in Las Vegas, two in North Las Vegas, and one in Henderson. 3. Summer HEAD START - 12 Sites, 22 Classes, 350 Children The programs for 1966 and 1967 summer projects are very similar in scope. HEAD START is designed to help disadvantaged children prepare to function successfully in the first grade of school by providing child development and supportive services, including medical, dental and social services. Classes are held in.twelve public schools for eight weeks each summer, located in Las Vegas, North Las Vegas, Henderson, and unincorporated ireas of the County, including Moapa Valley. Each class of 15 children is staffed with a pre-school teacher, a teacher’s aide, and a volunteer. Each child is given a physical and iental examination, and funds are available to provide medical and dental "follow-up" treatment. The 1967 program is giving additional emphasis to parent involvement and education to help the HEAD START carry over into the home and into the school after the program is complete. 4. Neighborhood Youth Corps (Out of School) - 700 Enrollees The NYC program provides work experience to low-income out-of-school youth 16 through 21. Public agencies provide meaningful work experience in sub-professional and basic entry-level type jobs, with payment of $1.25 per hour made from NYC funds. In addition each enrollee receives counseling and guidance to encourage return to school or further vocational or other training, as well as medical, dental and other supportive services such as remedial or adult education. The 1966 summer program provided approximately 500 enrollees, while the winter and spring program was reduced to only 70. 5. Neighborhood Youth Corps (In-School) 120 Enrollees This work experience program is for low-income in-school youth with no work experience who need part time employment and supportive services such as counseling. The number of enrollees was reduced from 200 in 1967 due to reduction in funds available to Nevada programs. Enrollees work 10 hours per week in addition to attending school and are paid $1.25 per hour for work performed. 6. NYC Physical and Mental Health and Education Component - 70 Out of School Enrollees This component provides funds for physical and mental health services, including psychological evaluations and consultations. The educational support provides funds for students to enroll -2- in adult and-evening ■courses; remedial courses in arithmetic, reading and speech; and other educational programs to assist them to become self-support workers and residents of the commun i ty. 7. Manpower Development Component --Main Center and Four Outreach Stations _ This project was funded late in 1966 and becane partially operational early in 1967. It is designed to bring all necessary and related services to the neighborhood level to involve "hard core" unemployed persons in whatever pre-vocational, vocational and other programs may be necessary to permit the unemployed or under-employed person to become a functional, selfsupporting member of the community. The main manpower center (staffed with professional manpower development persons with sub-professional neighborhood outreach help) and two of the outreach stations are located in Las Vegas, while the other two outreach stations will function in North Las Vegas and Henderson. This project coordinates with and provi jes enrollees for all funded Manpower programs in the County: Title V, operated by the Welfare Division- OJT (on-the-job training) and institutional MDTA (manpower development training act) courses; adult basic education; Vocational Rehabilitation programs, and others. The Manpower Technical Advisory Committee serves as the local CAMPS (Cooperative Area Manpower Plaining System) which coordinates all manpower programs at the local, state, regional and national levels of government. 8. Migrant Project - Day Care and Adult Education, Moapa Valley This project was funded in January, 1967 and went into operation in March. It provides day care services for children of working mothers among the migrant population, as well as community organization and adult education for adults. At the peak of the migrant season the Day Care Center provides child development and crib care services to 70 children who otherwise would be left at home or taken into the fields while parents are at work. Adult education classes for the predominantly Mexican-American migrant community include sewing, automobile mechanics, and English. When migrants return during the fall additional courses will be scheduled, as well as tutoring for high school students and other educational support programs. -3- 9• VISTA - Volunteers in Service to America- 11 Volunteers To date all have been assigned to Operation Independence, working in day care centers, the library, after-school programs for youth, aid related projects. Currently a plan to relocate some of these volunteers to work with Neighborhood Councils is being pursued. 19• Conduct And Admin I stration - Central Administration, program development, budget and financial administration, program monitoring This staff is responsible for program development and submission, administration of some projects, supervision of delegate agencies who administer other projects, and coordination with other agencies and anti-poverty programs: County District Health Department, Welfare Division, School District, Employment Service, Bureau of Apprenticeship and Training, Bureau of Work Programs, MDTA-OJT projects, Vocational Rehabilitation, Opportunity Center, etc. During the period of this report a total of 22 projects were written for funding or refunding, all but 4 of which have been funded. New projects funded and/or refunded include Neighborhood Councils, Manpower Development, Migrant, and Hot Lunch. With change in emphasis from program development to program administration, the staff has been reduced from 6 to 5 by eliminating the Program Assistant responsible for developing and writing project proposals. Central administrative and supervisory costs amounted to 6.54^ of total Federal funds during 1966; in 1967 this was reduced to 4.47^ of total Federal funds. 11. Hot Lunch Program - Hot lunches for needy children This project was funded, but with funds insufficient to carry out the project as approved. Furthermore, it was funded on a non-fundable basis. Since that time national OEO policy has been not to refund programs of this type, since Congress has earmarked a large part of antipoverty funds for special projects such as HEAD START, UPWARD BOUND, and Neighborhood Youth Corps. -4- 12. Legal Aid -< Legal Services to Low-1 ncome Persons. ....... This program was approved but has not been funded due to cuts in Congressional appropriations, and ear-marking of funds for particular types of programs. 13. Upward Bound The University of Nevada applied for and was granted funding for an Upward Bound project. This program is designed to assist Junior and Senior High School students to continue their education and to motivate them to go on to higher education. The Economic Opportunity Board has coordinated this program in Clark County and the Neighborhood Councils were active in recruitment of students. Following an 8-week summer course at the Reno Campus, students will receive counseling and followthrough at their local schools. BOARD EXPANSION The Board has expanded to a current total of 36 members - one-third of which are representatives of public agencies, one-third private agencies and individual citizens, and one-third elected representatives of low-income groups and neighborhoods served by the programs. The first group includes the four municipalities and the county government, District Health Department, Employment Service, School District, Bureau of Apprenticeship and Training, County Relief, Juvenile Probation, University Cooperative Extension Service. The second category includes the Central Labor Council, Nevada Catholic Welfare, United Fund, NAACP, PAL, Clark County Ministerial Association, Operation Independence., and five citizens. The third category includes rcpresentatives from the eight Neighborhood Councils, Day Care Parents’ Advisory Committee, American Association of Retired Persons, the Prosperity Club, Moapa Valley Migrants’ Council, and Las Vegas Indian Colony. -5- IMPROVED ADMINISTRATION Now that programs have been developed and funded, increasing attention has been given to improving program administration. Some of the steps taken during the past year include: * Designation of a Program Coordinator to act as Deputy Executive Director for purposes of program administration and coordination. * Employing a full-time Finance Officer to administer all funds granted to the E.O.B. and to assist delegate agencies in financial administration. * Adoption of new, comprehensive personnel policies and procedures, including a standardized salary schedule and classification of positions. * Installation of a centralized purchasing system, voucher check system, and more sophisticated accounting system. * Provision of regular audits of all projects by certified public accountants, in addition to periodic audits by the 0E0 Regional Auditor’s Office. * Adoption of a standard program year to facilitate refunding of projects all at one time. * Revision of by-laws to meet new national policies on representation of low-income persons, personnel practices, etc. * Relocation of EOB and NYC offices at a savings in rental, as well as to provide greater coordination of directly-administered projects. * Adoption of administrative regulations to standardize administrative policies and procedures. * Formation of Manpower Technical Advisory Council, with assignment as local committee to coordinate all manpower-related projects in Clark County. -6- ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY CONDUCT AND AD MN I STRATI ON WILLIAM F. COTTRELL, EXECUTIVE DIRECTOR J. DAVID HOGGARD, PROGRAM COORDINATOR SYLVIA STAPLES, ADMINISTRATIVE ASSISTANT EVELYN MAULDIN, FINANCE OFFICER DOROTHY JOHNSON, EOB SECRETARY NEIGHBORHOOD COUNCIL PROJECT LAMAR MCDANIEL, PROJECT DIRECTOR ADDIE BLAKE, KIT CARSOw NEIGHBORHOOD SERVICE WORKER EVELYN COLEMAN, MATT KELLY NEIGHBORHOOD SERVICE WORKER HAZEL GERAN, MADISON NEIGHBORHOOD SERVICE WORKER CLIFFORD GREEN, HENDERSON NEIGHBORHOOD SERVICE WORKER HAROLD ORTEGA, NORTH LAS VEGAS NEIGHBORHOOD SERVICE WORKER ETHEL PEARSON, WESTSIDE NEIGHBORHOOD SERVICE WORKER SARAH RAY, JO MACKEY NEIGHBORHOOD SERVICE WORKER ROSIE SMITH, HIGHLAND NEIGHBORHOOD SERVICE WORKER NEIGHBORHOOD YJUTH CORPS DOYLE LONGHURST, PROJECT DIRECTOR LEO JOHNSON, SENIOR COORDINATOR GEORGE LAWSON, COUNSELOR COORDINATOR SHARON WHITTAKER, COORDINATOR KATHLEEN KINCHERLOW, AGENCY COORDINATOR LOYCE HARRIS, BOOKKEEPER OPERATION INDEPENDENCE .INC. -DAY- CARE CENTERS LUBERTHA M. JOHNSON, PROJECT DIRECTOR CHRISTIE GREEN, SOCIAL SERVICE COORDINATOR ELEANOR WALKER, SECRETARY HELEN FREDERICKSON, BOOKKEEPER-OFFICE MANAGER MYRTLE BANKS, CENTER #1 SUPERVISOR MALINDA WARD LEWIS, CENTER #2 SUPERVISOR LUCILLE BELL, CENTER #3 SUPERVISOR DOROTHY HOUSTON, TEACHER NATTIE PROWELL, TEACHER NETTIE BUYLDI NG, TEACHER LESS IE COLLINS, TEACHER SHARON BARBER, TEACHER JOANNE SYKES, TEACHER DORIS JEAN CARVIN, TEACHER NELLIE RILLER, TEACHER’S AIDE GLORIA SHELBY, TEACHER'S AIDE LONNIE MARSHALL, TEACHER'S AIDE MANPOWER DEVELOPMENT CENTER TONY MCCORMICK, TEMPORARY MANPOWER AIDE GLORIA ROME, TEMPORARY MANPOWER AIDE CLARK COUNTY SCHOOL DISTRICT SUMMER HEAD START DR. JOSEPH CALI GURI, PROJECT DIRECTOR JACK DALY, ASSISTANT PROJECT DIRECTOR MARGARET MARTIN, SECRETARY FOR THE PROJECT DIRECTOR BARBARA KOEPSELL, CONTINUING CONSULTANT ROSCOE HARWARD, PSYCHOLOGIST CLEO POSTLE, SPEECH THERAPIST THERESA WHITE, SOCIAL SPECIALIST HELEN KAISER, SOCIAL WORKER KEITH ROYLANCE, SOCIAL WORKER LEWIS EDWARDS, SOCIAL WORKER RAY CUTSHALL, SOCIAL WORKER GWEN COFFMAN, HEALTH COORDINATOR MARIAN JAPPE, HEALTH ASSISTANT H.P. FITZGERALD, SITE ADMINISTRATOR JOE PHILLIPS, SITE ADMINISTRATOR JOHN WALKER. SITE ADMINISTRATOR HELEN ANDERSON, SITE ADMINISTRATOR MAE BARNEY, TEACHER LERO ERBE, TEACHER JUNE GRECO, TEACHER BARBARA NICHOLAS, TEACHER MARY BOWEN, TEACHER RUTH DEAN, TEACHER SUSIE PARKER, TEACHER NORMA JOHNSON, TEACHER VIRGINIA HODGES, TEACHER BOBBIE J. SMITH, TEACHER MILDRED BROWN, TEACHER EVELYN WAKEFIELD, TEACHER RENA SANDI NO, TEACHER FLORENCE DORMAN, TEACHER GAYLE MANGUM, TEACHER CLARK COUNTY SCHOOL DISTRICT SUMMER HEAD START (Continued) LORRAYNE HALL, TEACHER LANEAL RAYFORD, TEACHER MARGARET CRAWFORD, TEACHER JEAN LAITY, TEACHER EVA SIMMONS, TEACHER MARILYN SMITH, TEACHER BONNIE RUESTER, TEACHER EDDYE KIM, TEACHER AIDE DOROTHY FLOOD, TEACHER AIDE EDITH BIGELOW, TEACHER AIDE ELMER CRICKON, TEACHER AIDE CAROL BORG, TEACHER AIDE SHIRLEY HAWKINS, TEACHER AIDE COLEEN WILSON, TEACHER AIDE ROMA JEAN HUNT, TEACHER AIDE JANYE VAUGHN, TEACHER AIDE FLORIDA MURPHY, TEACHER AIDE LINDA SNYDER, TEACHER AIDE BARBARA LISBY, TEACHER AIDE SARAH HERNANDEZ, TEACHER AIDE DOROTHY GARLINGTON, TEACHER AIDE BETTYE DIXON, TEACHER AIDE JEANNETTE COOK, TEACHER AIDE IONA HARRIS, TEACHER AIDE DIXIE ELIASON, TEACHER AIDE DOROTHY THOMPSON, TEACHER AIDE ERNESTEN COOKS TEACHER AIDE JOELLEN ANDERSON, TEACHER AIDE OLIVIA BROWN, TEACHER AIDE ANITA KROHSE, SECRETARY CLARK COUNTY SCHOOL DISTRICT SUMMER HEAD START (Continued) VERAL SHAW, SECRETARY STELLA FEARS, SECRETARY DOROTHY MCCORMICK, SECRETARY VERNA WARE, SECRETARY FRANCES KYLE, SECRETARY LARUE ADAMS, SECRETARY WINIFRED WILSON, SECRETARY RUTH HARRIS, SECRETARY ELAINE HOLMES, SECRETARY SUSAN WHIPPLE, SECRETARY FREDERIKKE, FAUST, SECRETARY COMMUNITY SERVICE CENTER FOR MOAPA VALLEY (Summer Operation) MELVIN MARSHALL, PROJECT DIRECTOR EDUARDO HERRERA, ASSISTANT PROJECT DIRECTOR MARY CORTEZ, SECRETARY CLARK COUNTY ECONOMIC OPPORTUNITY BOARD May, 1967 Sheet 1 of 9 oca I Governments! jPubI ic Agencies^ |C LARK ._ __ n—------------- [Advisory Committees| [MOM1 NAT ING COMM I TTEE[ j (7 Members) j [School District!- - - [County of Clark] |MDTA Programs!- — -{Extension Service! |OJT Programsl- — I — [Private Agencies! ] Vocational I j iRehabi I itation| - 4- -|job Corps & VISTa| {Private Agenci'esj ~T~? 0 N 0 M l~~C~ [Private Citi zensl 0 P P 0 R T U N I T Y [EXECUTIVE COMMITTEE] | (11 Members) | (Execut i ve Di rector! [Program Coordinator} [Councils, Other Groups of Poorf BOAR D| (Special Committe’esf Finance committee! j (3 Members) | [Probation & Parole}-1 - [Employment Service! {juvenile ProbationL _ (Opportunity Center! [County Relief!— _ I _ [State Welfare} I [Municipal itiesj — - -[Pub I i c Hea I th| jciark County"School District) 1 Moapa Va Iley! [Summer Headl [Migrant Project! | Start [ [NYC ln-Schooi[ I Project J {Operation Independence} [Nevada^ Cathol ic Welfarej iNYC Out-of-School[ [Neighborhoodj [Day Carei llManpower Development! 1 Project[ [ Counci Is j j Centers! [ Center Project [ Members.of the E.O.B. are selected one-third from public agencies, one-third from private agencies and interested groups and individual citizens, and one-third from groups consisting of low-income residents (Neighborhood Councils & others). -■----- Indicates coordinating relationships between the E.O.B., its staff, and many public and private agencies, programs and projects which are involved, directly or indirectly, in the War on Poverty in Clark County. WFC ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. Report on Examination and Financial Statements Year Ended December 31, 1967 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC, Table of Contents Page Accountant's Report 1 Financial Statements: Combined Statement of Assets, Liabilities, and Fund Balances 2 Combined Statement of Revenues and Expenditures 3 Supplementary Information: Schedules: Status of Delegate Agency Contracts: Manpower Development 4 Day Care 4 Migrant Program 5 Summer Headstart 5 Revenues, Expenditures, and Budget Comparisons 6-11 SALGO a ROLLINS CERTIFIED PUBLIC ACCOUNTANTS LAS VEGAS, NEVADA Salgo a Rollins CERTIFIED PUBLIC ACCOUNTANTS RADER S. ROLLINS, C.P.A. LAS VEGAS, NEVADA 89107 TELEPHONE 870-2645 JOSEPH I. SALGO. C.P.A. April 9, 1968 Economic Opportunity Board of Clark County, Inc. 932 West Owens Las Vegas, Nevada We have examined the Combined Statement of Assets, Liabilities, and Fund Balances of the ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. AND ITS DELEGATE AGENCIES pertaining to Community Action Program Grants as of December 31, 1967 and the Related Combined Statement of Revenues and Expenditures for the period 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 circumstances. In our opinion, the accompanying financial statements present fairly the financial position of the Community Action Programs of the Economic Opportunity Board of Clark County, Inc. and Its Delegate Agencies at December 31, 1967 and the results of their operations for the period then ended in conformity with generally accepted accounting principles consistently applied. Very truly yours, SALGO & ROLLINS (1) ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. AND ITS DELEGATE AGENCIES Combined Statement of Assets, Liabilities, and Fund Balances Community Action Program Grants December 31, 1967 ASSETS Cash on Hand and in Banks Grants Receivable Advances Prepayments Total Assets $ 78,466.08 229,478.64 1,061.38 2,220.02 $311,226,12 LIABILITIES AND FUND BALANCES Accounts Payable and Accrued Liabilities $ 29,726.79 Fund Balances: Fund Balances December 31, 1966 Grant Funds Receivable Shown as Reduction of Revenues at December 31, 1966 Adjusted Fund Balance of Components Administered Directly by the Grantee at December 31, 1966 Total Excess of Revenues Over Expenditures of Delegate Agencies at December 31, 1966 Adjusted Fund Balances, January 1, 1967 Funds Withdrawn from Letter of Credit by the Office of Economic Opportunity $ 19,421.55 78,826.00 $ 98,247.55 19,133.81 $117,381.36 February 1, 1967 ! June 19, 1967 Total Excess of Revenues for the Period Ended December 31, 1967 Fund Balances, December 31, 1967 $ 70,327.00 47,054.36 117,381.36 $ 281,499.33 281,499.33 Total Liabilities and Fund Balances $311,226.12 (2) SALGO & ROLLINS • CERTIFIED PUBLIC ACCOUNTANTS • LAS VEGAS. NEVADA ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. AND ITS DELEGATE AGENCIES Combined Statement of Revenues and Expenditures Period Ended December 31, 1967 CAP Grant 66-357-A CAP Grant 66-8567-A CAP Grant 67-0357-B Revenues: Federal Revenue $ 21,610.00 $147,950.00 $614,305.00 Grantee's In-Kind Contributions 86,680.67 Grantee's Cash Contributions 3,300.00 Miscellaneous Program Income 4,792.24 Total Revenues $ 21,610.00 $147,950.00 $709,077.91 Expenditures: Personnel $ Consultants and Contract Service Travel Space Costs and Rental Consumable Supplies Rental or Purchase of Equipment Other Costs $ 24,405.00 339.00 1,101.00 6,268.00 6,090.00 1,880.00 193.00 Total Expenditures $ $’385,333.28 38,023.50 8,750.35 69,252.03 27,893.73 14,707.40 12,902.29 $556,862.58 Excess of Revenues $ 21,610.00 $107,674.00 $15?,215.33 Total CAP Grants $783,865.00 86,680.67 3,300.00 4,792.24 $878,637.91 $409,738.28 38,362.50 9,851.35 75,520.03 33,983.73 16,587.40 13,095.29 $597,138.58 $281,499.33 (3) SALGO & ROLLINS CERTIFIED PUBLIC ACCOUNTANTS LAS VEGAS, NEVADA ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC, Status of Delegate Agency Contracts As of December 31, 1967 0 E 0 Funds Non Federal Contribution By Delegate Agency Total Contract Amount Operation Independence, Inc. Manpower Development Component 7-26 1. Contract Amounts 2. Resources Advanced to Delegate Agency 3. Less: Expenditures to Date 4. Resources Still Available to Delegate Agency 5. Contract Amount Not Advanced Day Care Component 7-12 1. Contract Amounts 2. Resources Advanced to Delegate Agency 3. Less: Expenditures to Date 4. Resources Still Available to Delegate Agency 5. Contract Amount Not Advanced $ 77,895,Q0 $ 2,408.00 $ 80,303.00 $ 64,757.00 62,610.58 $ 2.146.42 $ 13,138,00 $163.862.00 $150,798.15 153,028.35 $( 2,230-20) $ 13,063-85 $ 2,408.00 2,408.00 $ $ . - $ 19,153,00 $ 23,921.07 23,921.07 $ 67,165.00 65,018.58 $ 2,146.42 $ 13,138.00 $174,719.22 176,949.42 1 $( 4,768.07) $ 8,295.78 (4) SALGO & ROLLINS CERTIFIED PUBLIC ACCOUNTANTS LAS VEGAS, NEVADA ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC, Status of Delegate Agency Contracts As of December 31, 1967 Non Federal Contribution Total 0 E 0 By Delegate Contract Funds Agency Amount Clark County School District Migrant Program 1. Contract Amounts 2. Resources Advanced to Delegate Agency 3. Less: Expenditures to Date 4. Resources Still Available to Delegate Agency 5. Contract Amount Not Advanced Summer Headstart Component 7-16 1. Contract Amounts 2. Resources Advanced to Delegate Agency 3. Less: Expenditures to Date 4. Resources Still Available to Delegate Agency 5. Contract Amount Not Advanced $147.950.00 $ $147.950,00 $ 41,465.00 $ $ 41,465.00 40,276.00 40,276.00 $ 1,189.00 $ = $ 1,189,00 $106,485.Q0 $ $106,485.00 $ 72.039.00 $ 36,728,00 $108.767,00 $ 72,039.00 $ 36,728.00 $108,767.00 71,703.00 36,728.00 108,431.00 $ 336,00 $ 336.00 $ $ = $ (5) SALGO a ROLLINS • CERTIFIED PUBLIC ACCOUNTANTS • LAS VEGAS, NEVADA ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. AND ITS DELEGATE AGENCIES Schedule of Revenues, Expenditures, and Budget Comparisons - Per Component Period Ended December 31, 1967 Approved Budget Actual CLARK COUNTY SCHOOL DISTRICT Moapa Valley Migrant Program CG-66-8567-A Component 701 Expenditures Percentage (Over)-Under Of Budget Budget Expended Revenues: Federal Revenues Total Revenues $147,950.00 $147,950.00 Expenditures: Personnel Consultants and Contract Service Travel Space Cost and Rental Consumable Supplies Rental or Purchase of Equipment Other Costs Total Expenditures $ 93,307.00 9,720.00 2,148.00 18,832.00 16,678.00 2,650.00 4,615.00 $147,950.00 $ 24,405.00 339.00 1,101.00 6,268.00 6,090.00 1,880.00 193.00 $ 40,276.00 $ 68,902.00 9,381.00 1,047.00 12,564.00 10,588.00 770.00 4,422.00 $107,674.00 26.2% 3.5. 51.3 33.3 36.5 70.9 4.2 27.2 Excess of Revenues $107,674.00 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. Hot Lunch Program CG-66-357-A Component 5 Revenues: Federal Revenues $ 21,610.00 Total Revenues $ 21,610.00 Total Expenditures $ 29,914.00 - $ 29,914.00 Excess of Revenues $ 21,610.00 (6) SALGO a ROLLINS • CERTIFIED PUBLIC ACCOUNTANTS • LAS VEGAS, NEVADA ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. AND ITS DELEGATE AGENCIES Schedule of Revenues, Expenditures, and Budget Comparison - Per Component Period Ended December 31, 1967 Approved Budget Actual Expenditures (Over)-Under Budget Percentage Of Budget Expended ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. Neighborhood Youth Corp - Health and Education CG-67-0357-B Component 7-3 Revenues: Federal Revenue Total Revenues Expenditures: Consultants and Contract Service Total Expenditures Excess of Revenues $ 1,625.00 $ 1,625.00 $ 1,625.00 $ 1,605.50 $ 19.50 $ 1.625.00 $ 1,605.50 $ 19,50 98.8% 98.8 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. Conduct and Administration CG-67-0357-B Component 7-9 (7) Revenues: Federal Revenue $65,317.00 Grantee's In-Kind Contribution 2,545.00 Grantee's Cash Contributions 3,300.00 Total Revenues $71,162.00 Expenditures: Personnel $43,551.00 $44,423.12 $( 872.12) 102.0% Consultants and Contract Service 15,892.00 3,552.00 12,,340.00 22.4 Trave1 2,121.00 1,756.56 364.44 82.8 Space Costs and Rental 4,900.00 4,506.87 393.13 92.0 Consumable Supplies 1,175.00 1,007.44 167.56 85.7 Rental or Purchase of Equipment 428.00 208.75 219.25 48.8 Other Costs 3,250.00 2,497.11 752.89 76.8 Total Expenditures $71,317.00 $57,951.85 13.,365.15 81.3 Excess of Revenues $13,210,15 SALGO a ROLLINS • CERTIFIED PUBLIC ACCOUNTANTS • LAS VEGAS, NEVADA ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. AND ITS DELEGATE AGENCIES Schedule of Revenues, Expenditures, and Budget Comparison - Per Component Period Ended December 31, 1967 Approved Budget Expenditures Percentage (Over)-Under Of Budget Actual Budget Expended OPERATION INDEPENDENCE, INC. Day Care Centers CG-67-O357-B Component 7-12 Revenues: Federal Revenue Grantee's In-Kind Contributions Miscellaneous Program Income Total Revenues $163,862.00 19,128.83 4,792.24 $187,783.07 Expenditures: Personnel Consultants and $129,236.00 $127,548.78 $ 1,687.22 98.7% Contract Service 12,152.00 8,544.63 3,607.37 70.3 Travel 1,413.00 710.48 702.52 50.3 Space Costs and Rental 20,283.00 20,028.03 254.97 98.7 Consumable Supplies Rental or Purchase of 14,238.00 14,953.86 ( 715.86) 105.0 Equipment 969.00 1,015.70 ( 46.70) 104.8 Other Costs 4,724.00 4,147.94 _ 576.06 87.8 Total Expenditures Excess of Revenues $183,015.00 $176,949.42 6,065.58 96.7% ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. Neighborhood Councils CG-67-0357-B Component 7-13 Revenues: Federal Revenue $ 62,027.00 Grantee's In-Kind Contributions 11,480.00 Total Revenues $ 73,507.00 Expenditures: Personnel $ 51,392.00 $ 51,011.45 $ 380.55 99.3% Travel 4,265.00 1,277.96 2,987.04 30.0 Space Costs and Rental 12,616.00 12,799.61 ( 183.61) 101.5 Consumable Supplies 1,035.00 557.84 477.16 53.9 Rental or Purchase of Equipment 415.00 412.60 2.40 99.4 Other Costs 3,320.00 1,263.27 2,056.73 38.1 Total Expenditures $ 73,043.00 $ 67,322.73 $ 5,720.27 92.2% Excess of Revenues $ 6,184.27 (8) SALGO ft ROLLINS • CERTIFIED PUBLIC ACCOUNTANTS • LAS VEGAS. NEVADA ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. AND ITS DELEGATE AGENCIES Schedule of Revenues, Expenditures, and Budget Comparison - Per Component Period Ended December 31, 1967 Approved Budget Actual CLARK COUNTY SCHOOL DISTRICT Summer Headstart CG-67-0357-B Component 7-16 Expenditures Percentage (Over)-Under Of Budget Budget Expended Revenues: Federal Revenue Grantee’s In-Kind Contributions Total Revenues Expenditures: Personnel Consultants and Contract Service Travel Space Costs and Rental Consumable Supplies Rental or Purchase of Equipment Other Costs Total Expenditures Excess of Revenues $139,406.00 $126,032.97 $ 13,373.0? 90.4% $ 11,881,52 $100,820.00 37,094.49 $137,914.49 64,906.00 $ 62,250.00 $ 2,656.00 95.9% 30,861.00 19,601.97 11,259.03 63.5 2,982.00 3,348.00 ( 366.00) 112.3 23,440.00 23,440.00 - 100.0 6,445.00 7,043.00 ( 598.00) 109.3 7,200.00 7,200.00 100.0 3.572.00 3.150.00 422.00 88.2 ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. Legal Aid Services GG-67-0357-B Component 7-21 Revenues: Federal Revenue $ 9,557.00 Total Revenues $ 9,557.00 Expenditures: Personnel $ 7,763.00 $ - $ 7,763.00 Consultants and Contract Service 500.00 - 500.00 Travel 650.00 622.35 27.65 Space Costs and Rental 1,104.00 - 1,104.00 Consumable Supplies 100.00 - 100.00 Rental or Purchase of Equipment 934.00 - 934.00 Other Costs 394.00 - 394.00 Total Expenditures $ 11,445*00 £____ 622.35 Excess of Revenues % 95.7 5.4% (9) SALGO & HOLLINS CERTIFIED PUBLIC ACCOUNTANTS LAS VEGAS, NEVADA ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. AND ITS DELEGATE AGENCIES Schedule of Revenues, Expenditures, and Budget Comparison - Per Component Period Ended December 31, 1967 Approved Budget Expenditures Percentage (Over)-Under Of Budget Actual Budget Expended OPERATION INDEPENDENCE, INC. Manpower Development CG-67-0357-B Component 7-26 Revenues: Federal Revenue Grantee's In-Kind Contributions Total Revenues $170,969.00 5,297.60 $176,266.60 Expenditures: Personnel $ 73,068.36 47.6% Consultants and $139,357.00 $ 66,288.64 Contract Service 17,685.00 586.00 17,099.00 3.3 Travel 2,980.00 795.00 2,185.00 26.7 Space Costs and Rental 10,516.00 8,381.52 2,134.48 79.7 Consumable Supplies Rental or Purchase of 2,325.00 947.49 1,377.51 40.8 Equipment 260.00 257.85 2.15 99.2 Other Costs 3,750.00 1,694.51 2,055.49 45.2 Total Expenditures Excess of Revenues $176,873-00 $ 78,951.01 $ 97,315.59 $ 97,921.99 44.67= ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. Summer Camping CG-67-0357-B Component 7-28 Revenues: Federal Revenue $ 13,215.00 Grantee's In-Kind Contributions 3,621.10 Total Revenues $ 16,836.10 Expenditures: Personnel $ 10,191.00 $ 9,439.28 $ 751.72 92.67= Consultants and Contract Service 4,246.00 4,133.40 112.60 97.3 Travel 40.00 40.00 - 100.0 Space Costs and Rental 100.00 96.00 4.00 96.0 Consumable Supplies 939.00 873.68 65.32 93.0 Other Costs _______ 70.00 62.11 ___ 7.89 88.7 Total Expenditures $ 15.586.00 14,644.47 $ 941-53 94.07= Excess of Revenues 2,191-63 (10) SALGO a ROLLINS CERTIFIED PUBLIC ACCOUNTANTS LAS VEGAS, NEVADA ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. AND ITS DELEGATE AGENCIES Schedule of Revenues, Expenditures, and Budget Comparison - Per Component Period Ended December 31, 1967 Expenditures Percentage Approved (Over)-Under Of Budget Budget Actual Budget Expended ECONOMIC OPPORTUNITY BOARD OF CLARK COUNTY, INC. Summer Jobs for Youth CG-67-0357-B Component 7-29 Revenues: Federal Revenue $ 26,913.00 Grantee's In-Kind Contributions 7,513.65 Total Revenue $ 34,426.65 Expenditures Personnel Consultants and Contract Services Travel Consumable Supplies Rental or Purchase of Equipment Other Costs Total Expenditures Excess of Revenues $ 25,969.00 $ 24,372.01 $ 1,596.99 93.9% 120.00 - 120.00 300.00 200.00 100.00 66.6 2,475.00 2,510.42 ( 35.42) 101.4 5,140.00 5,612.50 ( 472.50) 109.2 105.00 87.35 17.65 83.2 $ 34,109.00 $32,782.28 $ 1,326-72 96.1 $ 1,644,37 (ID SALGO a ROLLINS • CERTIFIED PUBLIC ACCOUNTANTS • LAS VEGAS, NEVADA OFFICE OF ECONOMIC OPPORTUNITY REGIONAL CAA BULLETIN NUMBER SFR-46 TRAVEL OUTSIDE OF THE WESTERN REGION 1. Field Representatives in the Western Regional Office have consistently tried to delete budget items in grant proposals which specified travel outside of the seven states in the Western Region. In particular, we have disallowed travel to Washington, D.C., in that the establishment of a Regional 0E0 Office makes such travel unnecessary. 2. Some Community Action Agencies have used their budget flexibility allowed by Volume II of the Community Action Program Guide to reestablish items for non-Regional travel. Effective May 20, 1966, the use of Title II-A funds by local Community Action Agencies and their delegates to pay for travel beyond the seven states^ in the Western Region will be disallowed. 3. Travel in response to a specific invitation from the Office of Economic Opportunity is not covered by this prohibition. 4. Non-Regional conference attendance, paid for by Title II-A funds, may take place, if a plan for such attendance was part of the proposal upon which the grant was based. Such plans may not allow Title II-A reimbursed attendance to more than one conference for any one person in a program year. 5. The above regulations apply to the use of Title II-A funds by the Community Action Agency and its delegate agencies. These are interim Regional policies until a national policy on reimbursed travel outside of Regional jurisdictions is issued. Melvin B. Mogulof Regional Manager Community Action Program Distribution X-3