2010-106 RES PROFESSIONAL SERVICES AGREEMENT -CASA FOR KIDSRESOLUTION NO. 2010-105
A RESOLUTION OF THE CITY COUNCIL OF THE CITY OF PARIS, TEXAS,
APPROVING AND AUTHORIZING A PROFESSIONAL SERVICES
AGREEMENT WITH EAST TEXAS COUNCIL ON ALCOHOL AND DRUG
ABUSE (ETCADA) TO PERFORM CERTAIN SPECIALIZED SERVICES TO
THE CITY OF PARIS AND ITS CITIZENS; MAKING OTHER FINDINGS AND
PROVISIONS RELATED TO THE SUBjECT; AND DECLARING AN
EFFECTIVE DATE.
WHEREAS, East Texas Council on Alcohol and Drug Abuse (ETCADA), hereinafter
referred to as Service Organization, possesses certain specialized expertise, personnel,
equipment, and training necessary to provide certain community based specialized
services unique to said organization and unavailable from any other readily available
source; and,
WHEREAS, the City of Paris, hereinafter referred to as City, desires to enter into a
Professional Services Agreement with the Service Organization to provide partial funding
to the Service Organization; and,
WHEREAS, the Service Organization will provide certain specialized services to the
community that will benefit the City by: 1) providing specialized services to the community
for which the City has limited or no expertise; 2) providing specialized services in a more
efficient manner and at a lower cost; 3) providing specialized services under a recognized
name and as a recognized source in the community for specialized expertise in the area of
said specialized services; and,
WHEREAS, the City Council finds and determines that contracting with said Service
Organization will benefit the general health, safety, and welfare of the citizens of the City of
Paris in furtherance of a public purpose;
NOW, THEREFORE, BE IT RESOLVED BY THE CITY COUNCIL OF THE CITY OF
PARIS, TEXAS:
Section 1. That the findings set out in the preamble to this resolution are hereby
in all things approved.
Section 2. That the city manager is hereby authorized to execute and the City
Clerk to attest to a Professional Services Agreement, by and between the City of Paris and
East Texas Council on Alcohol and Drug Abuse (ETCADA) for the performance of certain
specialized services as set out in said Agreement, a copy of which is attached hereto and
incorporated herein as Exhibit A.
Section 3. That this resolution shall be effective from and after its date of
passage.
PASSED AND APPROVED this 25th day of October, 2010.
ATTEST:
~
nice Ellis, City Clerk
APPROVED AS TO FORM:
W. Kent Mc y ity Attorney
~
ard, Mayor
PROFESSIONAL SERVICES AGREEMENT
BY AND BETWEEN THE CITY OF PARIS
AND EAST TEXAS COUNCIL ON ALCOHOL AND DRUG ABUSE (ETCADA)
STATE OF TEXAS §
§
COUNTY OF LAMAR §
This Professional Services Agreement, hereinafter referred to as the "Agreement," entered
into by and between the City of Paris, a home-rule municipality with its offices located at 125 First
Street S.E., in the City of Paris, Lamar County, Texas, hereinafter referred to as "CITY" and East
Texas Council on Alcohol and Drug Abuse (ETCADA) whose offices are located at 708 Glencrest
Lane, Longview, Texas 75604, hereinafter referred to as "SERVICE ORGANIZATION'.
WITNESSETH
WHEREAS, SERVICE ORGANIZATION possesses certain specialized expertise,
personnel, equipment, and training necessary to provide certain community-based specialized
services unique to said organization and unavailable from any other readily available source; and,
WHEREAS, CITY desires to enter into a Professional Services Agreement with the
SERVICE ORGANIZATION to provide such specialized services to City of Paris and its citizens;
and,
WHEREAS, the Service Organization will provide certain specialized services as
described herein and as further described in the Service Organization's mission statement to the
community that will benefit the City by: 1) providing specialized services for which the City has
limited or no expertise; 2) providing specialized services in a more efficient manner and at a lower
cost; 3) providing specialized services under a recognized name and as a recognized source in the
community for specialized expertise in the area of said specialized services; and,
WHEREAS, the City Council finds and determines that contracting with said SERVICE
ORGANIZATION will benefit the health, safety, and welfare of the citizens of the City of Paris in
the furtherance of a public purpose;
NOW, THEREFORE, FOR AND IN CONSIDERATION OF THESE PREMISES,
and the mutual consideration as set out herein, CITY and SERVICE ORGANIZATION agree as
follows:
1. Scope of Services
SERVICE ORGANIZATION agrees to provide the following services as set forth in more
detail in the Request for Funding documents attached hereto and incorporated herein as Exhibit A
to CITY and its citizens during the term of this agreement:
EXHIBiT.L
Provide alcohol and drug abuse/addiction counseling and educational services to
help prevent the proliferation of drug and alcohol abuse problems in the City of
Paris.
II. Funding
For and in consideration of these services, CITY agrees to provide partial funding to the
SERVICE ORGANIZATION, in the form of a one-time payment, in the amount of $4,500.00 to
be paid to SERVICE ORGANIZATION within 30 days following an initial billing and invoice
from SERVICE ORGANIZATION to CITY for said services. Said invoice shall be in a form and
contain such information as CITY shall require. Upon receipt of the aforesaid one-time payment,
SERVICE ORGANIZATION shall be obligated to provide said services throughout the term of
this Agreement.
III. Reporting
No later than ninety (90) days prior to the termination of this Agreement as provided
herein, SERVICE ORGANIZATION shall provide to CITY the following information in writing:
1. A financial statement, in such detail and containing such information as CITY shall
require;
2. A report of the number of citizens of the City of Paris served and directly benefitted by
the services provided under this Agreement during the previous nine (9) months of
services, ar such other similar information as the CITY shall require;
3. A projected scope of services and cost projection for performance for the same or
similar services on behalf of CITY for an additional one year of service, should CITY
desire to renew this Agreement with SERVICE ORGANIZATION at the end of the
contractual term;
4. Any other information which CITY may reasonably require.
IV. Agreement Term
This Agreement shall begin on October l, 2010 and end on September 30, 2011.
V. Termination
This Agreement may be terminated by either party hereto at any time upon ten (10) days
written notice of termination to the other party. Such notice may be delivered personally to the
address shown in this agreement or by forwarding said notice to the other party by certified mail,
return receipt requested and shall be effective ten (10) days following receipt thereof by the other
party. If the SERVICE ORGANIZATION terminates the Agreement prior to providing all the
services required herein, the SERVICE ORGANIZATION shall refund that portion of the funding
received ($4,500) on a pro rata basis.
VI. Release/Indemnification
By entering into this Agreement, the SERVICE ORGANIZATION expressly agrees to
defend, indemnify and hold the City of Paris, Texas and its officers, agents and employees
harmless from and against all damages, injuries (including death), claims, property damages
(including loss of use), losses, demands, penalties, suits, judgments and costs, including attorney's
fees and expenses, in any way arising out of, related to, or resulting from the SERVICE
ORGANIZATION's activities or services provided under this Agreement and/or caused by the
negligence, errors, omissions or intentional wrongful acts of the SERVICE ORGANIZATION or
the SERVICE ORGANIZATION's owners, officers, employees or agents.
VIL Independent Contractor
SERVICE ORGANIZATION shall be considered for all purposes under this Agreement an
independent contractor, and not an employee, agent, or other representative of CITY. Nothing in
this Agreement shall change the SERVICE ORGANIZATION's independent contractor status or
create any kind of joint enterprise between the SERVICE ORGANIZATION and the CITY.
VIII. Miscellaneous
This Agreement may be assigned by SERVICE ORGANIZATION only with the express
written consent of City Manager of the City of Paris, Texas.
SERVICE ORGANIZATION and CITY agree that the services provided under this
Agreement are to be performed in Lamar County, Texas, and venue for any and all legal actions
arising under this Agreement, if any, shall lie exclusively in the State Courts of Lamar County,
Texas and in the Federal Courts for the Eastern District of Texas.
This Agreement, and every provision hereof, shall be considered severable, and the
invalidity or partial invalidity of any section, clause, or provisions of this Agreement shall not
affect the validity of any other portion of this Agreement.
This Agreement shall be interpreted exclusively under the laws and ordinances of the State
of Texas and the City of Paris.
EXECUTED this 25th day of October, 2010.
ATTEST:
Janice Ellis, City Clerk
CITY OF PARIS, TEXAS
Kevin Carruth, City Manager
APPROVED AS TO FORM:
W. Kent McIlyar, City Attorney
EAST TEXAS COUNCIL ON ALCOHOL
ATTEST: AND DRUG ABUSE (ETCADA)
Susan Erwin Morgan, Executive Director
REQUEST FOR PUBLIC FUNDING REC E "
Non-profit agencies requesting funding form the City of Paris for projects that benefit the citizens of Paris mus~t complete
the following information to be eligible for consideration (you may use additional pages, if necessary). jjy~ad~d-44,oiase
submit with this form a copy of your agency's most recent financial statement or audit and a detailed_budget-'fo°r the
project. Agencies must also make a brief presentation on their project at a city coLmcil meeting. 'v'g'jY MANAGER
PARIS, TEXAS
Agency Name: East Texas Council on Alcoholism and Drug Abuse Date: 7/6/201 1
Agency Mailing Address: 708 Glencrest Lane, Longview, TX 75601
Agency Phone Number: 903.756.7633 Agency Fax Number: 903.753.0574
Contact Person: Susan Erwin Morgan Contact's Title: Executive Director
Contact's Mailing Address: 708 Glencrest Lane, Longview, TX
Contact's Phone Number: 903.247.9646 Contact's Fax Number:
Contact's Emaii Address: smorvanna etcada.com
903.753.0574
Name of Project: 1) Access to Recoverv, 2) School-Based Prevention Proaram, & 3) Juvenile Probation Pro ram
Location/Service Area of Project: 1) Access to Recovery is located at the Paris ETCADA office at 3737 Lamar Ave
#200. It provides access to treatment services for residents of Lamar County. There are other ATR offices throughout
northeast Texas serving 22 additional counties. 2) School-Based Prevention Pro rg ams serve Paris ISD and North Lamar
ISD students in grades 3-8. Intervention services in the Paris alternative school serves at risk youth ages 14-18. 3) Juve-
nile Probation Program is an intensive intervention program that serves youth, ages 14-17 who are in the Lamar County
juvenilejustice system.
Summary of Project: Access to Recovery: Licensed Chemical Dependency Counselors provide confidential services for
individuals seel<ing treatment for aicoholism and/or drug addiction. ETCADA's counselors conduct clinical screenings
and assessments to determine the severity of alcohol/drug problem and then mal<e the most appropriate referral to treat-
ment services. ETCADA's after-hours Crisis Help Line provides free, confidential and immediate assistance 24 hours
/seven days per weel<.
School-I3ased Prevention Programs: Using research-based curricula with proven outcomes, trained ETCADA staff facili-
tate drug and alcohol prevention programs in Paris and North Lamar ISDs. These programs are designed to reduce the
onset of the use of aicohol, tobacco and other drugs by youth. The school-based component a(so includes individual coun-
scling sessions for youth in alternative school settiilgs.
Juvenile Probation Programs: Youtli who are involved in the justice system receive a 10-weel< outcome-based program,
Proiect Toward No Drug Abuse, and individual counseling by trained ETCADA staff.
Describe how your project will benefit the City of Paris and its citizens: ETCADA's programs meet critical commu-
nity needs by linking addicted youth and adults to drug/alcohol treatment aiid ensuring that community youth are exposed
to prevention strategies that are proven to reduce the onset of the use of drugs or alcohol.
Cit}. of Paris EXHIBIT A Revised 7/07/09
List other sources of funding for this project and the amounts: ETCADA programs are funded through grants from
the Texas Department of State Health Services which requires a 5% local match of funds. Additional program support is
received from Lamar County United Way ($2,818) and Lamar County ($500).
Is a detailed project budget, including columns and descriptions for allocations of city funding and the agency's
matching funds, attached`.' ❑ Yes 0 No ETCADA's project encompasses 23 counties and its budget is not traclced
by locality. Funds received from Paris are utilized to provide support for t11e ATR program which is under-funded by the
State of Texas. An overall program budget is attached.
Is the agency's most recent financial statement or audit attached? El Yes ❑ No
H1ve you received funding from the City of Paris in the last five years for this or any other project? El Yes ❑ No
If you have received previous city funding, list the name of the project, the amount of the City's award, and the
year awarded: $4 500 of 2009 for 1) Access to Recovery 2) School-Based Prevention Prog~ram 3) Juvenile Probation
Pro ram
Detailecl description of project (including description of need, scope of work, methodology, who benefits, number
of beneficiaries, other project partners, etc.):
Access to Recovery - Addiction is a disease that impacts every aspect of our community and contributes to some of our
most devastating social problems. It is often a silent partner in domestic violence, child abuse, teen pregnancy, high
school dropout, and crime. It threatens families as well as the very fabric of our society. Drug abuse is a growing
problem that is best addressed by comprehensive programs that combine community resources, professional intervention,
and local financial support. All too often, by the time an alcoholic/addict seeks help he/she has lost employment and the
health insurance benefits that go with employment. The State of Texas provides help for individuals who cannot afford
drug/alcohol treatment. Access to Recovery (ATR) links people to the state-funded treatment. Through ATR, ETCADA
provides a Licensed Chemical Dependency Counselor at the Paris office (3737 Lamar Ave 4200) to administer clinical
screening/assessment and referral for those who are seel<ing help for their addiction. The counselor is available at the Par-
is office one day per weel<. Because treatment is under-funded in Texas, most often clients must wait for placement. Dur-
ing this interval, the ETCADA counselor offers crisis intervention and brief motivational counseling to individuals to 1<eep
them engaged in the process of accessing treatment or other recommended services. The ATR counselor will determine
the type and intensity of services needed by the client and when appropriate, shall address the family as a unit, provide
referrals for family members, including prevention services for the children. Outreach is used to provide community
awareness of the Council's services and resources. ETCADA maintains crisis help 24/7 through its toil free Help Line
(800.441.8639). During 2009, our counselor saw 19 Paris residents and responded to ten (10) hotline calls.
School-13ased Prevention Program: Using research-based curricula with proven outcomes, trained ETCADA staff facili-
tate drug and alcohol prevention programs in Paris and North Lamar ISDs. These programs are designed to reduce the
onset of the use of a(cohol, tobacco and other drugs by youth. ETCADA's prevention program serves youth in grades 3-8.
Students, grade 3-5, go through an 8-week curriculum, Life SI<ills Trainin~, and one weelc of Tobacco Prevention training.
Students, grade 6-8, go through a 10-week curriculum, Youth Connection, and two one-weel< sessions of Tobacco Preven-
tion. Outcomes are measured through pre-post tests. During 2009, 723 Paris and North Lamar students participated in
schoof-based prevention programs.
Juvenile Pi•obation Program: Youth in Paris Alternative School participate in an intensive intervention program called
Project Toward No Drug Abuse. Utilizing an outcome-based curriculum, students work through the 10-weel< program
Cify of Paris ~ Revised 7I07/09
and receive individual coLmseling. Youth who are involved in the justice system aiso receive Proiect Toward No Drug
Abuse and individual counseling. Over the past year, 187 Paris youth on juvenile probation completed this program.
Project partners in Paris/Lamar County include: Chisum, Cecil Everette, Aaron Parker, and Justiss Elementary
Schools, Paris High School, Paris and North Lamar AEPs, and Paris Probation and Truancy.
City of Paris Revised 7/07/09
a a a
~fSL%NIC FL. ax.
ETCADA PROGRAMS AND SERVICES PROVIDED IN PARIS
FY09 (September 2008 - Au ust 2009)
OSAR (Outreach, Screening, Assessment and Referral)
19
After-Hours Crisis Calls
10
School-Based Prevention Education
723
Youth Individual Sessions
187
Tobacco Compliance Checks
35
Total Services
974
OSAR (Outreach, Screening, Assessment and Referral): Licensed Chemical
Dependency Counselors provide confidential services for individuals seeking treatment for
alcoholism and/or drug addiction.
After Hour Crisis Cails: 24-hour Help line that offers free, confidentiai and immediate
assistance.
School-Based Prevention Programs: Using research-based curricula with proven
outcomes, trained ETCADA staff facilitate drug and alcohol prevention programs in
elementary schools. These programs are designed to reduce the onset of the use of
alcohol, tobacco and other drugs by youth.
Tobacco Compliance Checks: ETCADA staff provides education for retailers who sell
tobacco products to ensure that youth under age 18 are not allowed to purchase tobacco
and to ensure retailer compliance when receiving "tobacco stings" by law enforcement.
Community Presentations: ETCADA's professional staff accepts invitations from
organizations, churches and schools to educate people about alcoholism and drug
addiction and to raise awareness about prevention and intervention services available
throughout East Texas.
etcada
L Fiscal 2011
DSHS
PRC, YPI, YPS, YPU & OSAR
$1,358,798
-rcc
100,000
TSR, ACL & ATR II
115,700
DSHS- Subcontract TSM
114,910
DFC Grant Revenue
125,000
City Funds
34,500
CoLinty Funds
57,000
United WayiFunds
132,000
Prograrn Fees
Campus Assistance
34,000
Community Educatian
52,500
Founclations
13,000
Donations
8,000
Interest
4,500
Tcata4 Revenue $2,149,908
Salaries
1,163,461
Ber7e#its
374,053
TravelfTraining
133,000
Equiprnent
Supplies
81,500
Uther Cost'
RentiUtilities
95,320
lrisurance - Geri Liability, D/C}, Wkr Cot-n
32,528
Tefephane/internet
34,262
Agency owned vehicie cost
16,150
Camputer related expenses
8,500
Training RUgistra#ion
6,500
Audit
7,900
Jariitorial
4,500
Copier Mainenance;`Repairs
4,250
AirCards- Remote Bhips!Internet Access
6,372
nn;sc
20,800
Aiternative Activii;es
74,768
Contl-actual
Program EvaIUators
61,865
Gregg Cty i«mily C3rug CoL.fft
36,318
Total Expense $
2,162,046
Total It"sc0me~(Lf1ss) $
(129~38)
EAST TEXAS COUNCII. ON ALCOHOLISM
AND DRUG ABUSE
FINANCIAI. STATEMENTS TOGETHER WITH AUDITORS' REPORT
AND SUPPLEMENTARY INFORMATION
AUGUST 31, 2009
FINANCIAL SECTION
Our audit was conducted for the purpose of forming an opinion on the basic financial statements of East
Texas Council on Alcoholism and Drug Abuse taken as a whole. The accompanying schedule of
expenditures of federal and state awards is presented for purposes of additional analysis as required by
U.S. Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-
Profit Organizations and the State of Texas Single Audit Circular for state fimds, and is not a required
part of the basic fmancial statements. Such information has been subjected to the auditing procedures
applied in the audit of the basic financial statements and, in our opinion, is fairly stated, in all material
respects, in relation to the basic financial statements taken as a whole.
I'dw Ad, ~ (P'Met,
p L t-
PROTHIZO, WII..HELMI & COMPANY, P.L.L.C.
Tyler, TX
December 21, 2009
EAST TEXAS COUNCIL ON ALCOHOLISM & DRUG ABUSE
STATEMENT OF ACTIVITIES
FOR THE YEAR ENDED AUGUST 31, 2009
Unrestricted Net Assets
Support
Fees for services
$ 89,260
Fees for services - subcontract
217,895
Cities and counties
90,100
United Way
87,320
Contributions
26,096
Interest in.come
6,267
Miscellaneous income
8,473
Total Unrestricted Support
525,411
Net assets released from restrictions
Restrictions satisfied by payments 1,860,528
Total Unrestricted Support and Reclassifications 2,385,939
Expenses
Program services
Substance Abuse Prevention and Intervention 2,157,856
Supporting services '
Management and general 256,236
Fundraising 7,170
Total Expenses 2,421,262
Increase in Unrestricted Net Assets
Temporarily Restricted Net Assets
Government grants and matching contributions
Net assets released from restrictions
Restrictions satisfied by payments
Decrease in Temporarily Restricted Net Assets
Increase in Net Assets from Operations
Net Assets at Beginning of Year
(35,323)
1,860,528
(1,860,528)
0
(35,323)
453,617
Net Assets at End of Year $ 418,294
(The accompanying notes are an integral part of these financial statements.)
4
EAST TEXAS COUNCIL ON ALCOHOLISM AND DRUG ABUSE
STATEMENT OF CASH FLOWS
FOR THE YEAR ENDED AUGUST 31, 2009
Cash Flows From Operating Activities
Increase (decrease) in net assets
$ (35,323)
Adjustments to reconcile change in net assets to net cash
provided by operating activities:
Depreciation
11,893
(Increase) decrease in operating assets:
Grants and contracts receivable
(57,122)
Other receivables
21,461
Increase (decrease) in operating liabilities:
'
Accounts payable
154,615
Accrued expenses
6,468
Net Cash Provided by Operating Activities 101,992
Cash Flows From Investing Activities
Purchase of furniture and equipment (39,180)
Net Cash Provided (Used) by Investing Activities (39,180)
Net Increase in Cash and Cash Equivalents 62,812
Beginning Cash 320,336
Ending Cash
$ 383,148
(The accompanying notes are an integrai part of these financial statements,)
6
EAST TEXAS COUNCIL ON ALCOHOLISM AND DRUG ABUSE
NOTES TO FINANCIAL STATEMENTS
AUGUST 31, 2009
Note 1- Summary of Significant Accounting Policies (continued)
Estimates
Management uses estimates and assumptions in preparing fmancial statements. Those estimates and
assumptions affect the reported amounts of assets and liabilities, disclosure of contingent assets and
liabilities and the reported revenues and expenses. Actual results could differ from those estimates.
Note 2- Property and Equipment
All acquisitions of property and equipment and all expenditures that materially prolong the useful lives of
assets that exceed a capitalization threshold of $5,000 are capitalized. Furniture and equipment are
recorded on the books at cost. The accumulated depreciation is computed on the straight-line basis, using
estimated useful lives as follows:
Furniture and Equipment - 5 to 10 yeazs
T'he book value of furniture and equipment on August 31, 2009 is as follows:
Fumiture and equipment $ 156,196
Less accumulated depreciation (100,268)
$ 55,928
Note 3- Donated Services Materials, and Facilities
A substantial number of unpaid volunteers have made significant contributions of their time to the
Council. The estimated value of this contributed time is $53,956 and has been recorded as temporarily
restricted contributions and salaries expense.
The use of several facilities for offices has been donated to the Council. The estimated rental value of
these facilities is $4,530 per month. $25,800 has been recorded in the statement of activities as a
temporarily restricted contribution and as rent and building maintenance expenses.
The Council received donations of supplies. The estimated value of the donated supplies is $147,427 for
the year ended August 31, 2009 and has been recorded as temporarily restricted contributions and
supplies expense.
8
EAST TEXAS COUNCIL ON ALCOHOLISM AND DRUG ABUSE
NOTES TO FINANCIAL STATEMENTS
AUGUST 31, 2009
Note 8- Net Assets Desip-nated for Contineencies
The Council's Board of Directors has designated net assets in the amount of $190,000 for contingencies
related to future funding of its various programs. The Board of Directors has established this designation
based upon an estimate of three months' fixed operating expenses, including its obligation under its
facility lease agreement.
10
EAST TEXAS COUNCIL ON ALCOHOLISM AND DRUG ABUSE
SCHEDULE OF EXPENDITURES OF FEDERAL AND STATE AWARDS
AUGUST 31, 2009
Federal
CFDA Pass-through Entity
Grantor/Pass-through Grantor/Program or Cluster Title Number ldentifying Number Expenditures
Federal Awards
U.S. Department of Health and Human Services:
Pass-through programs from:
Substance Abuse and Mental Health Services
Administration
Drug-Free Communities Support Program
Texas Department of State Health Services:
Access to Recovery (ACL)
Access to Recovery II (AT2)
Outreach, Screening, Assessment, and Referral (OSR)
Prevention Resource Center (PRC)
Youth Prevention - Indicated (YPD
Youth Prevention - Selective (YPS)
Youth Prevention - Universal (YPL)
Tobacco Prevention and Control
Tobacco Prevention and Control
Total Texas Department of State Health Services
Total U.S. Department of Health and Human Services
Total expenditures of federal awards
State Awards
Texas Department of State Health Services:
Outreach, Screening, Assessment, and Referral (OSR)
Prevention Resource Center (PRC)
Tobacco Smokeless Rural (Rider 81)
Youth Prevention - Indicated (YPn
Youth Prevention - Selective (YPS)
Youth Prevention - Universal (YPL)
Total Texas Department of State Health Services
Total expenditures of state awards
Total expenditures of federal and state awards
93.276 2H79SP012357-06 $ 118,575
93.275
93.275
93.959
93.959
93.959
93.959
93.959
93.283
93.283
2009-030131-001
2009-030198-001
2009-029026-001
2009-029796-001
2009-029799-001
2009-029816-001
2009-029808-001
2008-028450-001
2009-031271-001
2009-029026-001
2009-029796-001
2009-030902-001
2009-029799-001
2009-029816-041
2009-029808-00 l
35,515
7,928
297,888
165,595
212,153
156,026
271,362
50,020
39,302
1,235,789
1,354,364
1,354,364
153,457
33,743
85,790
26,221
15,431
63,653
378,295
378,295
$ 1,732,659
12
ETERNAL VALUES INFINITE POTENTIAL
~7 ra WILHELMI
REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORT]NG AND ON
COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS
PERFORMED 1N ACCORDANCE WTl'H GOVERNMENTAUDITING STANDARDS
Board of Directors
East Texas Council on Alcoholism and Drug Abuse
Longview, Texas
We have audited the financial statements of East Texas Council on Alcoholism and Drug Abuse (a
nonprofit organization) as of and for the year ended August 31, 2009, and have issued our report thereon
dated December 21, 2009. We conducted our audit in accordance with auditing standards generally
accepted in the United States of America and the standards applicable to financial audits contained in
Government Auditing Standards, issued by the Comptroller General of the United States.
intemal Control Over Financial Renorting
In planning and performing our audit; we considered East Texas Council on Alcoholism and Drug
Abuse's internal control over financial reporting as a basis for. designing our auditing procedures for the
purpose of expressing our opinion on the financial statements, but not for the purpose of expressing an
opinion on the effectiveness of East Texas Council on Alcoholism and Drug Abuse's intemal control over
financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization's
intemal control over financial reporting.
A control deficiency exists when the design or operation of a control does not allow management or
employees, in the normal course of performing their assigned functions, to prevent or detect
misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of
control deficiencies, that adversely affects the organization's ability to initiate, authorize, record, process,
or report fmancial data reliably in accordance with generally accepted accounting principles, such that
there is more than a remote likelihood that a misstatement of the organization's financial statements that is
more than inconsequential will not be prevented or detected by the organization's intemal control.
A material wealmess is a significant deficiency, or combination of significant deficiencies, that results in
more than a remote likelihood that a material misstatement of the financial statements will not be
prevented or detected by the organization's intemal control.
Our consideration of intemal control over financial reporting was for the limited purpose described in the
first paragraph of this section and would not necessarily identify all deficiencies in intemal control that
might be significant deficiencies or material wealrnesses. We did not identify any deficiencies in intemal
control over financial reporting that we considered to be material wealrnesses, as defined above.
PROTHRO. WILHELMI AND COMPANY, PLLC
CERTIFIED PUBLIC ACCOUNTANTS
6855 OAK HILL BOULEVARD • TYLER. TEXAS 75703 • TEL 903 534 8811 • FAX 903 534 8891 • WWW.PW-COMPANY.COM
ETERNAL VALUES INFINITE POTENTIAL
J_
r ra WILHELMI
REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE
TO EACH MAJOR PROGR.AM AND ON 1NTERNAI- CONTROL OVER COMPLIANCE
IN ACCORDANCE WITH OMII CIRCULAR A-133
Board of Directors
East Texas Council on Alcoholism and Drug Abuse
Longview, Texas
Comnliance
We have audited the compliance of East Texas Council on Alcoholism and Drug Abuse (a nonprofit
organization) with the types of compliance requirements described in the U.S. Office of Management and
Budget (OMB) Circular A-133 Compliance Supplement that aze applicable to each of its major federal
~ programs for the yeaz ended August 31, 2009. East Texa.s Council on Alcoholism and Drug Abuse's
major federal programs are identified in the sumrnary of auditors' results section of the accompanying
schedule of findings and questioned costs. Compliance with the requirements of laws; regulations,
contracts and grants applicable to each of its major federal programs is the responsibility of East Texas
Council on Alcoholism and Drug Abuse's management. Our responsibility is to express an opinion on
East Texas Council on Alcoholism and Drug Abuse's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally accepted in the
United Sta.tes of America; the standards applicable to financial audits contained in Government Auditing
Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of
States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133
require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance
with the types of compliance requirements referred to above that could have a direct and material effect
on a major federal prograrn occurred. An audit includes examining, on a test basis, evidence about East
Texas Council on Alcoholism and Drug Abuse's compliance with those requirements and performing
such other procedures as we considered necessary in the circumstances. We believe that our audit
provides a reasonable basis for our opinion. Our audit does not provide a legal determination on East
Texas Council on Alcoholism and Drug Abuse's compliance with those requirements.
In our opinion, East Texas Council on Alcoholism and Drug Abuse complied, in all material respects,
with the requirements referred to above that are applicable to each of its major federal programs for the
year ended August 31, 2009.
PROTHRO. WILHELMI AND COMPANY. PLLC
CERTIFIED PUBLIC ACCOUNTANTS
6855 OAK HILL BOULEVARD • TYLER. TEXAS 75703 • TEL 903 534 8811 • FAX 903 534 8891 • WWW.PW-COMPANY.COM
EAST TEXAS COUNCIL ON ALCOHOLISM AND DRUG ABUSE
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED AUGUST 31, 2009
A. Summarv of Auditors' Results
l. Financial Statements
Type of auditors' report issued:
Internal control over fmancial reporting:
Material wealrness(es) idenrified?
Significant deficiencies identified that are not
considered to be material weaknesses?
Noncompliance material to financial statements
noted?
Ungualified
Yes X No
Yes X None reported
Yes X No
2. Federal Awards
Internal control over major progranm:
Material wealrness(es) identified?
Significant deficiencies identified that are
not considered to be material wealrnesses?
Type of auditors' report issued on compliance for
ma.jor programs:
Any audit fmdings disclosed that are required
to be reported in accordance with section 510(a)
of Circular A-133?
Yes X No
Yes X None reported
Unqualified
Yes X No
Identification of major programs:
CFDA Number
93.959 Block Crrants for Prevention and Treatment
of Substance Abuse
Dollar threshold used to distinguish between
type A and type B programs: $ 300,000
Auditee qualified as low-risk auditee?
X Yes No
B. Financial Statement Findings
None
C. Federal Award Findings and Questioned Costs
None
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EAST TEXAS COUNCIL ON ALCOHOLISM AND DRUG ABUSE
CORRECTIVE ACTION PLAN
FOR THE YEAR ENDED AUGUST 31, 2009
None Required.
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