program review committee meeting...

Children’s Services Council

PROGRAM REVIEW COMMITTEE MEETING Thursday, March 26, 2015, 4:30 p.m.

‐‐‐

AGENDA Reference # 1. Call to Order 2. Minutes of February 26, 2015 PRC Meeting 1 Recommendation: I recommend the Council approve the Minutes of February 26, 2015 PRC Meeting as presented. 3. A. Consent Agenda

a) Additions, Deletions, Substitutions: b) Items to be Pulled from Consent Agenda c) Adoption of Consent Agenda

1. Warrants List – Program Reimbursements 2

Recommendation: I recommend the Council approve the Warrants List – Program Reimbursements as presented.

2. Late Penalties Assessed 3 Recommendation: For informational purposes only; no action required. 3. Resolution #15‐008 Authorizing an Amendment to Agreement with Mike Levine 4

Recommendation: I recommend the Council approve Resolution #15‐008 waiving CSC’s procurement policies and authorizing the CEO to amend the existing agreement with Mike Levine to cover the period of April 1 through September 30, 2015 in the amount of $48,750 for a total contract expense not to exceed $97,500.

4. Resolution #15‐009 Authorizing Family Child Care Home Technical Assistance Contract 5 Change

Recommendation: I recommend the Council approve Resolution #15‐009 authorizing the Chief Executive Officer to terminate the agreement with Family Central, Inc. for FCCH Technical Assistance Specialists effective April 15, 2015 and to transfer the technical assistance services into the existing Early Learning Coalition CSC Scholarships Initiative agreement.

B. Business Agenda ‐ N/A

C. Investing For Results Update ‐ N/A

Program Review Committee – Agenda March 26, 2015 of 2

DM#165249 150326 PRC Agenda

D. System of Care Update

1. Early Learning Coalition Update – Warren Eldridge, Chief Executive Officer, Early Learning Coalition of Palm Beach County

E. Evaluations

1. Home Visitation Evaluation: Year 2 Report 6 Recommendation: For informational purposes only; no action required.

F. Presentations ‐ N/A

4. Adjournment

#1

Children’s Services Council – Program Review Committee AGENDA ITEM

March 26, 2015

doc #165250 150326 PRC Agenda items

AGENDA ITEM: 2 TITLE: Minutes PRC Minutes of February 26, 2015 RECOMMENDATION: I recommend the Council approve the Minutes of the February 26, 2015 PRC meeting as presented.

DM#164524 150226 PRC Minutes


PROGRAM REVIEW COMMITTEE MEETING MINUTES Thursday, February 26, 2015 ‐ 4:30 p.m.

‐‐‐

1. Call to Order Chair Weber called the meeting to order at 4:30 p.m.

Present: Greg Langowski; Tom Lynch; Tom Weber

2. Minutes of January 22, 2015 PRC Meeting

A motion by Langowski/Lynch to approve the Minutes of the January 22, 2015 Program Review Committee Meeting was approved by unanimous vote.

3. A. Consent Agenda:

a) Additions, Deletions, Substitutions: None

b) Items to be Pulled from Consent Agenda – there were no Agenda Items pulled for discussion

c) Adoption of Consent Agenda A motion by Lynch/Langowski to approve the Consent Agenda was approved by unanimous vote.

1. Warrants List‐Program Reimbursements – Approved by Consent

2. Late Penalties Assessed – For informational purposes only; no action required 3. Resolution #15‐003 and #15‐004 Authorizing Child First and Mental Health RFP Recommendations

– Approved by Consent

B. Business Agenda

1. Early Learning Coalition Early Head Start Partnership Grant and CSC Collaboration Tom Lynch asked whether the amount of $275,000 was the annual cost. Randy Palo, Director of Program Performance stated that the amount of $275,000 was the amount that was being estimated for the balance of the current fiscal year. He stated that the annualized amount was identified in the Fiscal Impact section of the agenda item, and that it would be up to $621,000, which was mostly Head Start slots for child care. A motion by Lynch/Langowski to approve collaboration with the Early Learning Coalition on the Early Head Start Partnership grant, providing funds to compliment the grant award in an amount not to exceed $275,000, effective February 17, 2015 through September 30, 2015 was approved by unanimous vote.

Program Review Committee – Minutes February 26, 2015 Page 2 of 5

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C. Investing for Results Update – N/A

D. System of Care Update – N/A E. Evaluations

1. Summer Slide to Summer Climb – Andy McAusland, Program Officer (CSC); Dr. Lisa Lindeman, Director of Research & Evaluation, Prime Time Palm Beach County

Andy McAusland, Program Officer distributed a Research Brief and reading logs completed by children enrolled in the summer reading project(s). He stated that the children were BRIDGES participants and summer camp programming participants. Tom Lynch asked Dr. Williams‐Taylor whether the information had been distributed at the Early Childhood Cabinet, Dr. Williams‐Taylor stated that it had not. Dr. Lisa Lindeman, Director of Research & Evaluation, Prime Time Palm Beach County stated that the summer reading partnership consisted of two integrated interventions: all ten BRIDGES sites around Palm Beach County worked with parents to help children read more at home, and Prime Time worked with summer camp practitioners training them to read with children during the day. She stated that the goal was to decrease summer learning loss, and that although they hoped to see reading gains, the main objective was to mitigate summer learning loss. Tom Lynch asked how many summer camps had participated, Dr. Lindeman stated that there had been 10 summer camp sites. Dr. Lindeman stated that BRIDGES had worked with parents and families at weekly BRIDGES events, on average there were 6‐8 BRIDGES events, per site, over a span of 6 weeks. She stated that at the BRIDGES sites parents were encouraged to read to the children, in addition to supporting the children to read independently. She stated that the summer camp practitioners attended a three hour reading strategies training conducted by Prime Time, and they then read to children, utilizing the learned strategies. She stated that the practitioners read to the children at least 30 minutes, twice per week. She stated that it was not intended to act as a curriculum, but was intended to supplement whatever curriculum the summer camp had in place. Dr. Lindeman stated that at least 435 parents had participated through BRIDGES. She stated that half of those parents had attended 5 or more BRIDGES events, with the average attendance being 4 events. She stated that 90% of parental representation was from mothers, with 6% being fathers and the balance were grandparents. She stated that 60% completed surveys in English, although some may have had help with the survey. She stated that there was a good percentage of participants who did not read English/were not native English speakers. She stated that 26% of participants had a vocational degree/certificate, or a college degree. Dr. Lindeman stated that 580 youth participated through BRIDGES, of whom 330 submitted home reading logs. She stated that students colored in a square for reading independently for 10 minutes, or entered an X if a parent read to the child. She stated that they had received more than 1,200 reading logs for the 330 youth. She stated that the information from the reading logs


#164524 150226 PRC Minutes

indicated that, on average, the children spent 22 minutes per day reading. She stated that the recommendation was for them to read 20 minutes per day, therefore the goal had been met. Dr. Lindeman stated that they had used the STAR Early Literacy Assessment to measure literacy, to gauge the impact of the study. She stated that the tool measured a wide range of literacy skills and was computer adaptive. She stated that the children could take the assessment online, and the questions they were given were based on how well they had answered preliminary questions. She stated that they had seen a difference in those youth who had started off above average for their grade level vs. youth who had started off below average. She stated that those who had started above average had maintained their score. She stated that the scores showed ‘regression to the mean’, a statistical artifact, showing a score closer to the average. She stated that they had seen gains from those students who had begun as below average. She stated that the results for those children had surpassed what they would have expected from the regression to the mean statistical phenomenon. Dr. Lindeman stated that she had reviewed the relationship between how much time the children spent reading vs. literacy scores. She stated that reading at home was associated with improvement in their scores. She stated that every hour of reading was associated with a gain of 4 points on the STAR assessment. She stated that the STAR published natural norms of a gain of 3.7 points per week during the school year, so a gain of 4 points per hour of reading was a decent gain. She stated that a child reading 20 minutes per day for 6 weeks was a gain of 56 points, putting them further along the scale in a meaningful way. Dr. Lindeman stated that the study had shown that the more likely a child was to rate a session as too hard, the more minutes per week the parent was reading to the child (versus the child reading independently). She stated that even though this was associated with a small, non‐significant decline in the scores, the more parents read to their children, the more children read independently. She stated that the parents were encouraging reading. She stated that, on the whole, parent involvement was linked to improvements in reading skills. She used a comparison of taking two steps forward and ¼ of a step back, the conclusion was not that the parents should stop reading to the children. Dr. Lindeman stated that they had asked children how much they liked to read, how many books they would read if they could read anything they wanted, and asked them to rate the summer reading sessions. She stated that the Research Brief contained responses to other questions posed, and in general, attending a participating summer camp led to greater enjoyment of reading sessions, and greater enjoyment in general. She stated that it was statistically significant, and had a small effect. Dr. Lindeman stated that BRIDGES had been highly successful in engaging parents and children. She stated that they had received a lot of feedback from the parents, and parental comments were included on the back of the Research Brief. She stated that parents were enthusiastic and dedicated in supporting home reading. She stated that significant learning gains had occurred for 43% of the youth, taking into account ‘regression to the mean’. She stated that more than 60% of children in the study overcame summer learning loss by either maintaining or gaining.


#164524 150226 PRC Minutes

Dr. Lindeman stated that recommendations included: continuation of parent engagement, and emphasis on summer reading. She stated they had received much feedback regarding book choice, and it was evident that challenging books were highly desired. She stated that they also recommended that summer camps make use of community resources and expertise. Tom Lynch asked whether the children in the BRIDGES were the same children in summer camp. Dr. Lindeman stated that there were children enrolled in both. Mr. Lynch asked whether the children enrolled in both would get a double dose on those days, Dr. Lindeman confirmed that this was the case. Mr. Lynch asked whether the summer reading program results could be compared with other camps that had not participated. Dr. Lindeman stated that they had requested the reading learning records from the School District and were still waiting for those results. Mr. Lynch asked if there was a way to tie it into the library system results, to compare this reading program to the library’s summer reading program. Dr. Lindeman stated that it could be a goal for the upcoming summer. She stated that for the study in question they had wanted to have a comparison group and had used summer camps that had not been participating, however, even those summer camps had quite a lot going on with regard to reading strategies. She stated that there were many interventions occurring throughout the county. Dr. Lindeman stated that they had relied on parent consent forms for the study, and they had had many forms come back illegible. Andy McAusland stated that it was not the fault of the School District, they had been unable to match consent forms to program participants. Tom Lynch stated that one reason a child’s scores had declined when a parent read to them could be tied to a language barrier. Dr. Lindeman stated that it was a working hypothesis. She stated that moving forward they wanted to glean more information from the parents. Mr. McAusland stated that they had tested Pine Grove Elementary and Village Academy, but had not included those results in the study. He stated that the same phenomenon was also prevalent, kids whose abilities started high had marginal loss, whereas kids whose abilities were low upon outset had shown significant gains. Tom Lynch asked whether they planned to study more than 580 children for the summer of 2015. Dr. Lindeman stated that they did intend to. Mr. Lynch asked what was the maximum number they could handle. Andy McAusland stated that they were in discussions with Marc Baron of CSC’s Business Analytics, and were considering not capturing so many grades but focusing on one grade, and capturing more children in that one grade which could then be extrapolated to the other age groups. He stated that the design was in the process of being finalized. Dr. Lindeman stated that it would be helpful because children in different grade levels responded a little differently. Tom Lynch stated that he had found from previous studies that the decline over the summer was less, but then the growth was much faster come November. Dr. Lindeman stated that they had wanted to look at those results and would consider it for a future study. Tom Weber reiterated that the decline associated with parental reading was mostly in first graders and suggested a mentor or someone to help them, because that was the age group that would be most impacted moving forward. Dr. Lindeman stated that they currently had an idea on the table for the upcoming summer program which was to provide parents with other strategies to use. She stated that one strategy already utilized was to do a “picture walk”. Andy McAusland stated that there would be a liaison between the BRIDGES and the School District in the upcoming summer and that


#164524 150226 PRC Minutes

liaison had not been present during the past year. He stated that she would be key because she would be informing some of the trainings from the District’s perspective.

F. Presentations – N/A G. Announcement

Tom Sheehan, General Counsel, stated that they had unfortunately lost the quorum for the Council meeting and the Prevention Partnerships for Children, Inc. Board meeting at the last minute. He stated that those meetings had been rescheduled to Monday, March 2, 2015 at 8:15 a.m., and would be held at the County Commission building, 12th floor, McEaddy Room. He stated that this information would be posted on the CSC website, and Council members would also be notified. He stated that there had been a presentation scheduled to occur at the Council meeting (of 2/26) which would now be rescheduled to the March Council meeting.

4. Adjournment The meeting was adjourned at 4:53 p.m.

#2


March 26, 2015


AGENDA ITEM: 3A(1) TITLE: Consent Agenda Warrants List – Program Reimbursements RECOMMENDATION: I recommend the Council approve the Warrants List – Program Reimbursements as presented.

Allocations Children's Services Council

Mar 26, 2015

Warrant Payable To Description Amount

TR046ABW04/15 A Baby's World Reimb Exp AprStrong Minds 974.40

TR054AAK04/15 All About Kids Learning Reimb Exp Jan-AprStrong Minds 20,044.80

TR001AFCC04/15 Amanda Family Child Care Ctr Reimb Exp AprStrong Minds 556.80

TR002ALA04/15 Andrea's Little Angels Family Reimb Exp AprStrong Minds 1670.40

TR003MNW04/15 Aunt Tina's house Reimb Exp AprStrong Minds 1252.80

TR069ATL04/15 Atkins Tender Loving Care 1133 Reimb Exp Jan-AprStrong Minds 10857.60

610ARCPB04/15 The Arc Reimb Exp AprFirst Step to Success 131,201.00

649ARCPB04/15 The Arc Reimb Exp AprHealthy Steps for Young Children 73,165.08

TR045BN04/15 Bear Necessity Daycare Laconia Leshea-ButlerReimb Exp AprStrong Minds 417.60

TR016CG04/15 Carla Gonzales Reimb Exp AprStrong Minds 139.20

TR027CM04/15 Carolyn McClendon dba Nu Kids GenerationReimb Exp AprStrong Minds 185.60

652CFS04/15 Center for Family Services of PBC Reimb Exp AprPrenatal Plus Mental Health Services 26,070.58

654CFS04/15 Center for Family Services of PBC Reimb Exp AprTriple P 13,136.92

667CFS04/15 Center for Family Services of PBC Reimb Exp AprMental Health Counseling 20,833.33

601CCMO04/15 CCMO dba Families First of PBC Reimb Exp AprHealthy Families 111,111.33

TBD04/15 Children's Academy Reimb Exp Jan-AprStrong Minds 20,880.00

643CF04/15 Children's Forum Reimb Exp AprQuality Program Assessment 48,810.17

664CF04/15 Children's Forum Reimb Exp AprTraining Registry 15,500.00

637CHS04/15 Children's Home Society of FL Reimb Exp AprBridges 210,163.75

650CHS04/15 Children's Home Society of FL Reimb Exp AprWyman's Teen Outreach Prg 16,713.08

609HS04/15 Children's Place at Home Safe dba Home SafeReimb Exp AprHealthy Beginnings: Entry Agency 204,606.75

648HS04/15 Children's Place at Home Safe dba Home SafeReimb Exp AprGrowing Smart 32,029.42

TR061CFC04/15 Corine's Family Child Care Reimb Exp Jan-AprStrong Minds 1,670.40

TR013CRW04/15 CR Williams Family Day Care Reimb Exp AprStrong Minds 139.20

TBD04/15 DeVos-Blum Family YMCA of Boynton Reimb Exp Jan-AprStrong Minds 6,820.80

489ELC04/15 Early Learning Coliation of PBC Reimb Exp AprCSC Scholarship Initiative 2,470,635.75

607ESF04/15 Easter Seals FL Reimb Exp AprEarly Steps 149,974.75

TR021EP04/15 Edna Pertilla Reimb Exp AprStrong Minds 278.40

TR022EJ04/15 Elaine Johnson Reimb Exp AprStrong Minds 278.40

TR055ES04/15 Essie Snipes Reimb Exp AprStrong Minds 139.20

TR057FMT04/15 Fannie Mae Tot's Reimb Exp AprStrong Minds 1,392.00

TR036FM04/15 Faire Moore Reimb Exp AprStrong Minds 232.00

TR058FLC04/15 Faith Lutheran Church Reimb Exp AprStrong Minds 1,438.40

416FC04/15 Family Central Reimb Exp AprQuality Program Payments 59,095.83

548FC04/15 Family Central Reimb Exp AprTechn Assistance/Personnel Enhance 48,431.25

592FFBGT04/15 Father Flanagan's Boys Town FL Reimb Exp AprPrimary Project 48,389.00

584HD04/15 FL Dept of Hlth/PBC Hth Dept Reimb Exp AprNurse Family Partnership 152,762.08

618PBCHD04/15 FL Dept of Hlth/PBC Hth Dept Reimb Exp AprHealthy Beginnings Nurses 245,867.75

642HD04/15 FL Dept of Hlth/PBC Hth Dept Reimb Exp AprHealthy Beginnings Data Entry 41,815.00

656HD04/15 FL Dept of Hlth/PBC Hth Dept Reimb Exp AprDental Services Pregnant Women 3,750.00

661HD04/15 FL Dept of Hlth/PBC Hth Dept Reimb Exp AprWHIN Nurses 41,417.33

TR056FF04/15 Florence Fuller Reimb Exp Jan-AprStrong Minds 21,622.40

352FRLS04/15 Florida Rural Legal Services Reimb Exp AprAccess to Success (Glades) 6,856.17

TR006FD04/15 Fobbs Daycare Reimb Exp AprStrong Minds 556.80

TBD04/15 Friends of Community Services Reimb Exp AprSummer Camp Scholarship Prg 63,620.00

TR048FSL04/15 Future Stars Learning Center Reimb Exp AprStrong Minds 1,809.60

TR017GS04/15 Grandma Sarah & Dan's-Jacqueline Smith Reimb Exp AprStrong Minds 278.40

TR059GE04/15 Great Expectations Child Care Reimb Exp AprStrong Minds 2,784.00

653HC04/15 Health Council of SouthEast FL Reimb Exp AprFetal and Infant Mortality Review 10,891.00

555HMHB04/15 HealthyMothersHealthyBabies Reimb Exp AprHealthy Beginnings Centering Prg 34,042.00

619HMHB04/15 HealthyMothersHealthyBabies Reimb Exp AprEntry Agency 242,481.75

660HMHB04/15 HealthyMothersHealthyBabies Reimb Exp AprMom Care 40,253.25

638HP04/15 Housing Partnership Reimb Exp AprBridges 259,329.92

645 HP04/15 Housing Partnership Reimb Exp AprWyman's Teen Outreach Prg 28,324.75

659HP04/15 Housing Partnership Reimb Exp AprSupport of Safe Kids Coalition of PBC 19,683.58

TR040ILC04/15 Ismaelillo Learning Center Reimb Exp AprStrong Minds 1,009.20


Mar 26, 2015

TR008JM04/15 Janice Morgan Reimb Exp AprStrong Minds 139.20

TR024JM04/15 Jazmina Martinez Reimb Exp AprStrong Minds 174.00

581OC04/15 Jerome Golden Center Reimb Exp AprMental Health Services 16,666.67

TR049JEC04/15 Jewish Early Childhood Center Reimb Exp AprStrong Minds 1,032.40

TR028KB04/15 Kelisha Buschana dba Neicykelis Tender Reimb Exp AprStrong Minds 417.60

TBD04/15 Kidz Exploration Center Reimb Exp Jan-AprStrong Minds 7,331.20

TR064KK04/15 Kreative Kids Reimb Exp Jan-AprStrong Minds 7,099.20

TBD04/15 Laureana Melendez Reimb Exp Jan-AprStrong Minds 742.40

TR018LT04/15 Lawanda Thomas Reimb Exp AprStrong Minds 208.80

TR063LC04/15 Lee Coleman dba Making a Difference Reimb Exp Jan-AprStrong Minds 696.00

073LAS04/15 Legal Aid Society of PBC Reimb Exp AprJuvenile and Foster Children's Prj 206,275.58

560LAS04/15 Legal Aid Society of PBC Reimb Exp AprRelative Caregiver Prj 8,303.50

TBD04/15 Lil' Kings & Queens Reimb Exp Jan-AprStrong Minds 5,150.40

284PBCLC04/15 Literacy Coalition of PBC Reimb Exp AprReach Out and Read Prg 15,980.25

612PBCLC04/15 Literacy Coalition of PBC Reimb Exp AprParent Child Home Program Oversight 162,912.67

640PBCLC04/15 Literacy Coalition of PBC Reimb Exp AprBudding Readers 31,061.83

657PBCLC04/15 Literacy Coalition of PBC Reimb Exp AprGlades Family Education 5,166.67

658PBCLC04/15 Literacy Coalition of PBC Reimb Exp AprEarly Literacy Book Distribution Prg 11,033.58

TR050LSL04/15 Little Stars Learning Center Reimb Exp AprStrong Minds 1,160.00

TR042LSA04/15 Little Steps Academy Reimb Exp AprStrong Minds 1,983.60

TR031LS04/15 Loletha Sobers Family Child Care Reimb Exp AprStrong Minds 185.60

TR053LR04/15 Lorraine Rouse Reimb Exp Jan-AprStrong Minds 417.60

025LSF04/15 Lutheran Services of FL Reimb Exp AprMatch Funding 18,930.33

663LSF04/15 Lutheran Services of FL Reimb Exp AprHead Start Prg 425,000.00

TR023LF04/15 Lynora Fulmore Reimb Exp AprStrong Minds 208.80

TR011MS04/15 Martha Smith Reimb Exp AprStrong Minds 556.80

TR066MAF04/15 Mary Alice Fortin Child Care Reimb Exp Jan-AprStrong Minds 6,403.20

TR025MD04/15 Mary Donaldson Reimb Exp AprStrong Minds 278.40

TR015MF04/15 Mary Funderburk Family Day Care Reimb Exp AprStrong Minds 278.40

TR026MM04/15 Mary Morris Reimb Exp AprStrong Minds 185.60

TR012MS04/15 Mary Smith Reimb Exp AprStrong Minds 139.20

TR037MLA04/15 Mercy's Little Achievers Family Day Reimb Exp AprStrong Minds 139.20

TR033MT04/15 Monica Turner Reimb Exp AprStrong Minds 185.60

TR019MW04/15 Monica Walkes-Watts 139.2Strong Minds 139.20

TR060NGB04/15 Nicholas Griffiths Butts Reimb Exp AprStrong Minds 139.20

651NL04/15 Nutritious Lifestyle Reimb Exp AprPrenatal Plus Nutrition Services 12,500.00

TR047OEL04/15 Opportunity Early Learning Center Reimb Exp AprStrong Minds 3,236.40

542BCC04/15 PB Board of Cty Commissioners Reimb Exp AprDrowning Prevention 4,166.67

368PBCEC04/15 PBC Education Commission Reimb Exp AprInitiative 4,166.67

TR065PBP04/15 Palm Beach Preschool Reimb Exp AprStrong Minds 3,758.40

557PBSC04/15 Palm Beach State College Reimb Exp AprProfessional Development System 166,860.17

633PBSC04/15 Palm Beach State College Reimb Exp AprSEEK Scholarships 122,583.33

582PCC04/15 Parent Child Center Reimb Exp AprMental Health Services 8,333.33

611PCC04/15 Parent Child Center Reimb Exp AprTriple P 81,724.67

TR009PO04/15 Patricia Oliver Reimb Exp AprStrong Minds 185.60

TR041PLC04/15 Pinitos Learning Center Reimb Exp AprStrong Minds 2,320.00

TR010PGL04/15 Planet Genesis Learning-JBrown-Dowdell Reimb Exp AprStrong Minds 556.80

379PT04/15 Prime Time PBC Reimb Exp AprAfterschool Program Development 211,206.17

632PT04/15 Prime Time PBC Reimb Exp AprEnhancements 175,176.17

63904/15 Program Performance Department Reimb Exp AprGold Pilot 37,500.00

024RCMA04/15 Redlands Christian Migrant Assoc Reimb Exp AprMatch Funding 2,932.67

TR004RB04/15 Regina Brown Reimb Exp AprStrong Minds 278.40

TR005RBB04/15 Regina Bernice Butler Reimb Exp AprStrong Minds 556.80

TR062SS04/15 S&S First Step Reimb Exp Jan-AprStrong Minds 19,070.40

TR029SB04/15 Sandra Boatwright Reimb Exp AprStrong Minds 208.80

TR030SM04/15 Sandra Matthews Reimb Exp AprStrong Minds 278.40

TRPS-00104/15 School District of PBC Reimb Exp Jan-AprStrong Minds 95,816.00


Mar 26, 2015

TR007SJ04/15 Shirley Jackson Reimb Exp AprStrong Minds 208.80

662SC04/15 Sickle Cell of PBC dba Sickle Cell PB & TCReimb Exp AprCommunity Voice 50,611.00

TR014SF04/15 Stephanie Fashaw Reimb Exp AprStrong Minds 139.20

TR038TLC04/15 Tender Love & Care Reimb Exp AprStrong Minds 3,584.40

TR051TP04/15 Thelma Pittman Jupiter Preschool Reimb Exp Jan-AprStrong Minds 14,616.00

TR032TF04/15 Thompson Family Child Care Reimb Exp AprStrong Minds 278.40

TR039TTA04/15 Tiny Tikes Academy West Reimb Exp AprStrong Minds 1,566.00

553TB04/15 Tomas Boiton Reimb Exp AprTransportation Consultant 14,566.67

646UL04/15 Urban League of PBC Reimb Exp AprWyman's Teen Outreach Prg 25,574.17

TR052VA04/15 Vine Academy, The Reimb Exp Jan-AprStrong Minds 4,315.20

TR020VMC04/15 Vivian Morrison-Coleman Reimb Exp AprStrong Minds 278.40

TR034VS04/15 Vivene Smith Reimb Exp AprStrong Minds 185.60

TBD04/15 YMCA of Boca Reimb Exp Jan-AprStrong Minds 12,760.00

TR035YS04/15 Yvonne Shannon Reimb Exp AprStrong Minds 139.20

#3


March 26, 2015


AGENDA ITEM: 3A(2)

TITLE: Consent Agenda Late Penalties Assessed

STAFF: Bill Cosgrove, Chief Financial Officer

SUMMARY: CSC’s contracts with funded programs contain a provision that the program will operate in accordance with CSC’s Fiscal Guidelines for Funded Programs. To ensure accountability, the Fiscal Guidelines for Funded Programs provide for the assessment of a 5% penalty based on a program’s reimbursement request amount when a program fails to submit certain items when due. Items to be submitted include required annual certification documents, an independent annual audit, and monthly reimbursement requests. In the case of monthly reimbursement requests, three late submissions in a twelve month period results in a penalty being assessed. The following programs were assessed a 5% penalty during the past 30 days:

Agency Program Reason

Lutheran Ministries Match Funding Third late submission of reimbursement request in a 12 month period

Jerome Golden Center for Behavioral Health, Inc.

Healthy Beginnings Mental Health Third late submission of reimbursement request in a 12 month period

FISCAL IMPACT: A total of $2,102 for the above has been assessed as penalties.

RECOMMENDATION:

For informational purposes only; no action required.

#4


March 26, 2015


AGENDA ITEM: 3A(3)

TITLE: Consent Agenda Resolution #15‐008 Authorizing an Amendment to Agreement with Mike Levine

STAFF: Tanya Palmer, Chief Program Officer

SUMMARY:

Through this Agreement, Mike Levine will continue to act as a resource to the Council in researching evidence‐based programs and services for possible adoption, publication of CSC’s work, as well as assisting in any further evolution of the social return on investment model. Additional areas of work will include due diligence on the pay for success/social impact bonds and identifying models for a community needs assessment. His primary areas of focus for the remainder of the year will be:

Continued due diligence on Boston’s Pre‐kindergarten Model utilizing the Exploration template for the Science of Implementation – to include examining data and research about results/findings, exploring the research‐based curriculum and model (design and development, implementation), and financing model (cost forecasting for a classroom and use within a full quality system), and coordination of an on‐site visit to the program.

Work with Council staff on conducting due diligence on pay for success/social impact bonds. Provide recommendations on application of these models to the evidence‐based programs that the Council is currently funding.

Consulting with the Council on the procurement and contracting process for light touch services.

Publications – to include documentation of the history of the Council’s investment in maternal child health culminating in the Healthy Beginnings system; supporting the documentation of our neighborhood‐based initiative (e.g. Bridges); and other areas as identified by the Council.

Serve as a consultant to the Social Return on Investment project, including the incorporation of feedback from the Think Tank and Council Planning Session.

Given Mike Levine’s extensive work with, and understanding of CSC, staff is recommending the waiver of the Council’s procurement policy in the extension of his contract.

FISCAL IMPACT: The total cost of funding this item for fiscal year 2014/2015 inclusive of the contract covering October 1‐ March 31, 2015 and the recommended amendment period of April 1 through September 30, 2015 is $97,500. The funds to support this agenda item are budgeted in the consultant line item of the program budget.

RECOMMENDATION: I recommend the Council approve Resolution #15‐008 waiving CSC’s procurement policies and authorizing the CEO to amend the existing agreement with Mike Levine to cover the period of April 1 through September 30, 2015 in the amount of $48,750 for a total contract expense not to exceed $97,500.

DM#165532 15‐008 Expansion of Janitorial Contract

RESOLUTION #15-008

RESOLUTION OF THE CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY AUTHORIZING

AN AMENDMENT TO AGREEMENT WITH MIKE LEVINE

WHEREAS, the Children’s Services Council of Palm Beach County (the

“Council”) entered into an Agreement with Mike Levine to publish CSC’s work, research

evidence-based programs and services, and to further evolve the social return on

investment model; and

WHEREAS, the need for additional areas of work has been identified by the

Council: to perform due diligence on the pay for success/social impact bonds and

identifying models for a community needs assessment; and

WHEREAS, Mike Levine desires to provide such services.

NOW, THEREFORE, BE IT RESOLVED BY THE BOARD OF THE CHILDREN’S

SERVICES COUNCIL OF PALM BEACH COUNTY, that the Chief Executive Officer is

authorized to waive CSC’s procurement policies and enter into the necessary

amendment to contract with Mike Levine for the services outlined in an additional

amount not to exceed $48,750 for the period April 1, 2015 through September 30, 2015

(for a total contract amount not to exceed $97,500 for fiscal year 14/15).

The foregoing Resolution was offered by Council Member __________________

who moved its adoption. The motion was seconded by Council Member

_______________________ and upon being put to a vote, the vote was as follows:

Thomas Bean E. Wayne Gent Vincent Goodman

Kathleen Kroll Gregory A. Langowski Thomas E. Lynch

Dennis Miles Debra Robinson, M.D. Shelley Vana Thomas P. Weber The Chairman thereupon declared the Resolution duly passed and adopted this 26th day of March, 2015. APPROVED AS TO FORM AND LEGAL CHILDREN’S SERVICES COUNCIL SUFFICIENCY OF PALM BEACH COUNTY BY: ___________________________ BY: ___________________________ Thomas A. Sheehan, III Gregory A. Langowski, Chair Attorney for Children’s Services Council of Palm Beach County BY: ____________________________ Lisa Williams-Taylor, Ph.D. Chief Executive Officer

#5


March 26, 2015


AGENDA ITEM: 3A(4)

TITLE: Consent Agenda Resolution #15‐009 Authorizing Family Child Care Home Technical Assistance Contract Change

STAFF: Randy Palo, Director of Program Performance; Karen Brandi, Director of System Performance

SUMMARY:

Since 2006 CSC has funded the provision of technical assistance for family child care homes (FCCH) through a contract with Family Central, Inc., who also was the lead agency in the management of subsidized child care and CSC scholarship funds through the Early Learning Coalition. FCCH Technical Assistance Specialists provide intensive technical assistance and coaching to family child care providers participating in the former Quality Counts system, and now the Strong Minds network. Early Learning Technical Assistance Specialists model and elicit changes in the learning environments, activities, and interactions. Assessments are performed for those child care programs participating in Strong Minds using the Environment Rating Scales.

Early Learning Coalition (ELC) recently decided to manage the subsidized child care system in‐house rather than through a contract with Family Central, effective July 1. In addition, ELC recently received a federal Early Head Start Partnership grant that includes working with child care centers and homes to expand the availability of Head Start in high‐risk areas. In an effort to coordinate technical assistance efforts and minimize duplication, CSC staff recommended to move the technical assistance component for family child care homes to ELC. Family Central, ELC and CSC staff agreed that this should be done as soon as possible to minimize any confusion for the technical assistance staff involved and the providers they serve. Family Central and CSC staff agreed to end the FCCH Technical Assistance contract effective April 15, 2015. ELC and CSC staff will revise the current CSC Scholarship Initiative contract to include the technical assistance responsibilities.

FISCAL IMPACT:

Initially, the funds for the FCCH Technical Assistance Specialists will be built into the existing ELC contract budget. In order to incorporate all of the components of operating the subsidized child care system, ELC is in the process of major budget revisions. There may be a need to add funds to the CSC contract with ELC, which will come from the funds budgeted for the current Family Central contract.

RECOMMENDATION:

I recommend the Council approve Resolution #15‐009 authorizing the Chief Executive Officer to terminate the agreement with Family Central, Inc. for FCCH Technical Assistance Specialists effective April 15, 2015 and to transfer the technical assistance services into the existing Early Learning Coalition CSC Scholarships Initiative agreement.

DM#165533 15‐009 Family Child Care Home Technical Assistance Contract Transfer

RESOLUTION #15-009


FAMILY CHILD CARE HOME TECHNICAL ASSISTANCE CONTRACT CHANGES

WHEREAS, since 2006 the Children’s Services Council of Palm Beach County

(the “Council”) has funded the provision of technical assistance for family child care

homes (“FCCH”) through a contract with Family Central, Inc., which was also the lead

agency in the management of subsidized child care and CSC scholarship funds through

the Early Learning Coalition (“ELC”); and

WHEREAS, effective July 1, 2015 the ELC has decided to manage the subsidized

child care system in-house rather than through a contract with Family Central; and

WHEREAS, in an effort to coordinate technical assistance efforts and minimize

duplication, CSC staff recommends moving the technical assistance component for

family child care homes to ELC, and to revise the current CSC Scholarship Initiative

contract with ELC to include the technical assistance responsibilities; and

WHEREAS, Family Central, ELS and CSC staff agree that this should be done

as soon as possible to minimize confusion for the staff and the families they serve; and

WHEREAS, ELC desires to provide such services.



authorized to terminate the agreement with Family Central, Inc. for FCCH Technical

Assistance Specialists effective April 15, 2015 and is authorized to include the technical

assistance services in the existing Early Learning Coalition CSC Scholarships Initiative

agreement for the period April 1, 2015 through September 30, 2015.






Dennis Miles Debra Robinson, M.D. Shelley Vana Thomas P. Weber The Chairman thereupon declared the Resolution duly passed and adopted this 26th day of March, 2015.

Resolution #15‐009 Page 2 of 2

APPROVED AS TO FORM AND LEGAL CHILDREN’S SERVICES COUNCIL SUFFICIENCY OF PALM BEACH COUNTY BY: ___________________________ BY: ___________________________ Thomas A. Sheehan, III Gregory A. Langowski, Chair Attorney for Children’s Services Council of Palm Beach County BY: ____________________________ Lisa Williams-Taylor, Ph.D. Chief Executive Officer

#6


March 26, 2015


AGENDA ITEM: 3E(1)

TITLE: Evaluations Home Visitation Evaluation: Year 2 Report

CSC STAFF: Amy Lora, Ph.D., Evaluation Analyst; Debra Gotlib, Director of

Program Performance SUMMARY: Funded by a grant from the JPB Foundation, Children’s Services Council of Palm Beach County contracted with Metis Associates, Inc. in 2012 to conduct a multi‐year evaluation of three home visitation programs including: Healthy Families Florida, Healthy Beginnings Nurses and Nurse Family Partnership. The planned evaluation spans four years. The Year 2 Evaluation Report, completed in early 2015 focused on situating the significant impacts demonstrated in Year 1 in the broader context of the system of care. For clients and providers associated with the three home visitation programs, the study assessed the quality and effectiveness of the HB System; examined client reports of program services, experiences, and impacts; and looked at the extent to which providers engaged natural supports and fathers. Study findings included:

• Key stakeholder perception that the HB System is effective; • General satisfaction among clients within the system of care, with some expressed unmet needs; • Client perceptions of having benefitted from program participation; • Recognition among clients and providers of program efforts to engage fathers.

Children’s Services Council staff members will present these results as well as the plan for next steps. RECOMMENDATION: For informational purposes only; no action required.

CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY Thursday, March 26, 2015 Council Meeting – 5:00 p.m.

Agenda (Revised)

Agenda Item: Reference #:

1. Call to Order

A. Invocation

B. Pledge of Allegiance

C. Presentations

1. GOLD Child Observation System – Erin Gallagher and Barbara Becraft – Early Learning Coalition; Child Care Providers

2. Minutes

A. Monday, March 2, 2015 Council Meeting 1

Recommendation: I recommend the Council approve the Minutes of the Monday, March 2, 2015 Council meeting as presented.

3. Individual Appearances – Agenda Items

4. Council Committees:

Program Review Committee Report

Finance Committee Report

5. Business/Consent Agenda

A. Consent Agenda Management

1. Additions, Deletions, Substitutions 2. Items to be pulled from Consent Agenda 3. Adoption of Consent Agenda and walk‐in Warrants List

B. CSC Funded Programs – Current – N/A

C. CSC Funded Programs – Future – N/A

D. Planning & Development – N/A

E. Personnel – N/A

F. Financial

1. Warrants List 2

Recommendation: I recommend the Council approve the Warrants List, in accordance with the established budgets for each of the expensed items, as presented.

CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY Council Meeting Agenda – March 26, 2015 Council Meeting Page: 2

#165060 150326 Council Agenda

G. Administration

1. Revised Resolution #15‐002 Authorizing Tiered Reimbursement for Strong Minds Network 3

Recommendation: I recommend the Council approve revised Resolution #15‐002 authorizing the Chief Executive to execute Tiered Reimbursement Agreement for the Strong Minds Network (even when payments exceed $50,000 in a single year) in an amount not to exceed $2,977,987 from January 1, 2015 through September 30, 2015.

2. Resolution #15‐007 Authorizing Expansion of Janitorial Services 4

Recommendation: I recommend the Council approve Resolution #15‐007 authorizing the Chief Executive Officer to enter into the necessary agreement with American Facility Services Company, Inc. for additional janitorial services for the period April 1, 2015 through September 30, 2015 in an amount not to exceed $3,180 with a total annual amount not to exceed $75,467 (with the FY 15/16 portion and subsequent years’ portions being subject to the Council’s annual budget and TRIM process.)

3. Resolution #15‐010 Authorizing Match Funding for Swim Lesson Vouchers 5 Recommendation: I recommend the Council approve Resolution #15‐010, approving up to $50,000 for Swim Lesson Vouchers to match new donations made Palm Beach County Fire/Rescue Reserve Battalion Volunteer Fund, and to authorize the Chief Executive Officer to execute any agreements necessary to effectuate this action, effective March 26, 2015 through September 30, 2015.

4. Proclamation Declaring April, 2015 as Child Abuse Prevention Month 6

Recommendation: I recommend the Council approve the Proclamation declaring April, 2015 as Child Abuse Prevention Month.

6. Business/Non Consent Items

7. Walk‐In Items

8. Chief Executive Officer’s Report

9. Legal Reports

10. Individual Appearances – Non Agenda Items

11. Council Comments

12. Adjournment

#: 1

AGENDA ITEM SUMMARY March 26, 2015 Council Meeting

AGENDA ITEM: 2A TITLE: Minutes – March 2, 2015 Council Meeting RECOMMENDATION: I recommend the Council approve the Minutes of the March 2, 2015 Council meeting as presented.

CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY COUNCIL MEETING Monday, March 2, 2015, 8:15 a.m.

Location of meeting: Board of County Commissioners 301 N. Olive Avenue, 12th Floor, McEaddy Conference Room, West Palm Beach

MINUTES

1. Call to Order

Chair Langowski called the meeting to order at 8:18 a.m.

Present: E. Wayne Gent Kathleen Kroll Greg Langowski Thomas E. Lynch Shelley Vana Thomas P. Weber

Excused: Thomas Bean, Vince Goodman, Dennis Miles, Debra Robinson, M.D. A. Invocation – led by Chair Langowski B. Pledge of Allegiance – led by Chair Langowski C. Presentations

1. Early Childhood Collaboration – LaNita Sanders, Program Officer – postponed until March 26

meeting

D. Election of Officers

Current Officers: Chair – Greg Langowski Vice Chair – Tom Weber Secretary – Vincent Goodman

Tom Sheehan, General Counsel stated that the Council’s Bylaws state that the annual meeting will take place in February each year with the election of Officers. He stated that the Bylaws call for nomination of Chair, Vice Chair, and Secretary by voice vote, and that the nominations could be by individual position or as a slate of Officers. Tom Lynch nominated the current slate of Officers: Greg Langowski – Chair; Tom Weber – Vice Chair; Vince Goodman – Secretary. Tom Sheehan asked if there were any other nominations: there were none. Mr. Sheehan stated that nominations were closed. A nomination by Lynch to elect the current slate of Officers as outlined was approved by unanimous vote.

2. Minutes

Children’s Services Council of Palm Beach County March 2, 2015 Council Meeting Page: 2

doc#164522 150302 Minutes.doc

A. Minutes of January 22, 2015 Council Meeting A motion by Vana/Weber to approve the Minutes of the January 22, 2015 Council Meeting as presented was approved by unanimous vote.

3. Individual Appearances – Agenda Items – N/A

4. Council Committees:

Program Review Committee Tom Weber stated that at the February 26, 2015 Program Review Committee meeting, the Program Review Committee had approved the PRC Consent Agenda including the Warrants List and Resolutions #15‐004 and #15‐005 authorizing Child First and mental health RFP recommendations. He stated that the Business Agenda included funding to the Early Learning Coalition for the Early Head Start Partnership grant and CSC collaboration. He stated that there had been a presentation regarding the summer slide with regard to children’s reading scores. A motion by Lynch/Vana to approve the PRC agenda in its entirety was approved by unanimous vote.

Finance Committee Tom Lynch stated that the Finance Committee had reviewed the financial statements of January 31, 2015 and expenses were down 6%. He stated that they expected to be on budget. He stated that they had set up a recommended investment policy and had reviewed policies from Broward County’s Children’s Services Council and the School District of Palm Beach County. He stated that they wished to be more conservative than the school system’s. He stated that they recommended releasing an RFP for an investment advisor, with responses to be received by April 1, 2015. A motion by Kroll/Vana to approve the Finance Committee report in its entirety, and Financial Statements ending January 31, 2015 was approved by unanimous vote.

5. Business/Consent Agenda A. Consent Agenda Management

1. Additions, Deletions, Substitutions ‐ None

2. Items to be Pulled for Discussion – Agenda Item 5G(3) (Reference #5) was pulled for discussion purposes.

3. Adoption of the Consent Agenda and Walk‐in Warrants List

A motion by Lynch/Kroll to approve the Consent Agenda with the exception of Agenda Item #5G(3) (Reference #3) and Walk‐in Warrants list was approved by unanimous vote.



B. CSC Funded Programs – Current – N/A

C. CSC Funded Programs – Future – N/A

D. Planning & Development – N/A

E. Personnel – N/A

F. Financial

1. Warrants List – Approved by Consent

G. Administration

1. Proclamation Declaring March, 2015 as Ethics Awareness Month – Approved by Consent

2. Resolution #15‐005 Authorizing Early Literacy Campaign Backpacks – Approved by Consent 3. Resolution #15‐006 Authorizing Spring 2014 Reading Campaign Book Purchase

John Bartosek, Chief of Communications stated that the book purchase would be the fourth time book purchases would be made as part of the Happily Ever After reading campaign. He stated that they had proposed reducing spending on books for pre‐K through 5th grade, and focus solely on Title I schools. He stated that Title I schools represented approximately 60% of students, and they would use the money being saved to boost spending in the Fall, for preschool kids in the Strong Minds network. He stated that the books proposed for the Strong Minds network would be similar to what they had done with books to all public and charter schools, focusing on the importance of reading with, and to, children. He stated that they intended to use the Strong Minds books to incentivize families and child care centers to join and participate in the Strong Minds network. He stated that they wanted to have enough books on hand at each classroom level to allow children to have their choice of books because when a child selected their own book they would be more apt to read it. Mr. Bartosek stated that they wanted to adhere to the same level of book provision as previously undertaken. He stated that they did not have final bids on the books or the backpacks (Agenda Item 5G(2) or reference #4). He stated that for the last three purchases the final totals had come in under the estimated amount, and they would like to purchase 100,000 books. He stated that they expected to have an estimate within one week, but needed to bring forward the agenda item because it takes Scholastic approximately 10 weeks to fill the order, with drop shipping direct to each school. Tom Lynch asked how many books would be needed for charter and public (traditional) schools. Mr. Bartosek stated that they would need a little over 100,000 books. Mr. Lynch asked how many for Title I schools. Mr. Bartosek stated that it would be from 60,000 to 65,000. Mr. Lynch asked the unit price per book. Mr. Bartosek stated that it was



approximately $5 per book. He stated that the agenda item for Title I school book provision allowed for $290,000, and if the Council wanted all public and charter schools to be included the figure should be increased for authorization up to $385,000, anticipating an expenditure of around $350,000. Tom Weber stated that there may still be Title I qualified students that may not get a book if they didn’t attend a Title I school. Shelley Vana supported provision of books to all children, public and charter schools. John Bartosek stated that there were children within Title I schools who were not on free and reduced lunch, and there were children who were on free and reduced lunch who were not in Title I schools. He stated that there were 50,000 to 55,000 children on free and reduced lunch in Title I schools, with another 13,000 to 14,000 who were on free and reduced lunch in non‐Title I schools. He stated that if they only did Title I schools there would be 13,000 to 14,000 eligible children who would not be getting books. Chair Langowski asked whether the budget could support increasing the agenda item from an expenditure of $290,000 to $385,000. Mr. Bartosek stated that they could make savings within the Communications budget to cover this additional expenditure. He stated that they would make further savings to take care of the additional plan of providing books for preschool‐level children in child care centers as part of the Strong Minds network which would occur later in the fiscal year. He stated that he was confident they would be able to make such budget savings. A motion by Lynch/Vana to approve Resolution #15‐005 (with revisions) authorizing the Chief Executive Officer to enter into an agreement with Scholastic for up to 100,000 books for all public and charter schools in an amount not to exceed $385,000 was approved by unanimous vote.

6. Business/Non Consent Items – N/A

7. Walk‐In Items – N/A

8. Chief Executive Officer’s Report 1. Employee Achievement – Jeanne Reid

Dr. Williams‐Taylor stated that Jeanne Reid, CSC’s Learning and Development Officer, was recently honored with the Praxis Award by Palm Beach Atlantic University (PBAU). She congratulated Ms. Reid for her recognition.

2. Early Childhood Collaborative Leadership Institute

Dr. Williams‐Taylor stated that the CEO Report included an introduction to the Early Childhood Collaborative Leadership Institute. She stated that there would be a presentation at the March 26, 2015 Council meeting regarding the Institute.



3. Tanya Palmer, Chief Program Officer

Dr. Williams‐Taylor stated that Tanya Palmer had been promoted to Chief Program Officer. She congratulated Ms. Palmer on her promotion.

4. Gubernatorial Reappointment of Three Council Members

Dr. Williams‐Taylor stated that she was very pleased that Council members Tom Lynch, Vince Goodman, and Tom Weber had been reappointed by the Governor to the Council.

9. Legal Reports

A. CSC Annual Planning Session – April 23, 2015

Tom Sheehan, General Counsel stated that the Planning Session would be held the fourth Thursday in April, beginning at 4:00 p.m. He stated that the PRC meeting would begin at 6:30 p.m., followed by the Council meeting.

10. Individual Appearances – Non‐Agenda Items – N/A

11. Council Comments

Shelley Vana stated that the National Association of Counties had been in Washington DC the previous week, and that she had participated in a podcast on the subject of early child development. She stated that she had talked about the work of CSC.

12. Adjournment

The meeting was adjourned at 8:32 a.m.

________________________________ ________________________________________ Vincent Goodman, Secretary Lisa Williams‐Taylor, Ph.D, Chief Executive Officer

#: 2


AGENDA ITEM: 5F(1) TITLE: Financial – Warrants List CSC STAFF: Bill Cosgrove, Chief Financial Officer RECOMMENDATION: I recommend the Council approve the Warrants List, in accordance with the established budgets for each of the expensed items, as presented.

Children's Services Council

Warrant List

March 26, 2015

Document No Vendor Name Description Total

PO-15-955 American Express CPC Replacement Glass 1st Floor Breakroom $575.00

PO-15-956 Life Safety Management Repaired Four 1" Drops 2 & 3rd Floor AHU Rooms $475.00

PO-15-957 City of Boynton Beach Annual Fire Inspection City Of Boynton Beach $450.00

PO-15-958 Val-DA-LAR INC Flamestop Caulk Terro Drill Bits Pesticide $68.91

PO-15-959 American Express CPC Incredible Years Pilot Implementation Meal On Wheels WPB $165.20

PO-15-960 Publix Incredible Years Pilot Implementation Meal Bridges LWW $101.94

PO-15-961 Keefe McCullough Progress Billing Through 2/15/15 CSC Audit FYE 9/30-2014 $12,750.00

PO-15-962 American Express CPC Domain Renewal QISPBCTRAINING.COM & QUALITYCOUNTSPBC.ORG 1 Year $107.96

PO-15-963 American Express CPC Staff Workshop Planning 2/27-2015 $33.97

PO-15-964 Debbie Manigat Mileage Reimbursement $126.50

PO-15-966 American Express CPC Incredible Years Pilot Implementation Babies Series Gratitude House $91.82

PO-15-968 SHI International Office 365 E1 Annual Renewal $10,430.20

PO-15-969 Ipswitch FTP Service and Support Renewal $495.00

PO-15-970 American Express CPC Florida Dept. Of State PPC Annual Report Sunbiz.org 3/2-2015 $70.00

PO-15-971 American Express CPC Hotel Reservation JBart Florida CSC Annual Mtg Tallahassee 3/4/6-2015 $494.72

PO-15-972 Avis Rent A Car Rental Car JBart Annual Florida CSC Meeting Tallahassee3/3/6-2015 $99.60

PO-15-973 Publix Incredible Years Pilot Implementation PAL $87.48

PO-15-974 American Express CPC Prizes for Wellness Event $79.46

PO-15-975 Comcast Spotlight Television Air Time Public Education Campaign Football Package 10/01-12/7-2015 $1,730.00

PO-15-976 Leah Graber Tuition Reimbursement $1,839.00

PO-15-977 American Express CPC Materials Laminated For Frontiers Of Innovation Assessment Kits $83.53

PO-15-978 Leah Shaw Parking Council Meeting 3/2-2015 $5.00

PO-15-979 Gold Star Graphic 1250 Coping With Crying Flyer(Spanish & 750 Creole $524.15

PO-15-980 American Express CPC NIGP Membership Renewal DTatonetti $25.00

PO-15-981 American Express CPC Intifinty Instruments 14" Time Keeper Atomic Wall Clocks $490.00

PO-15-982 FL Philanthropic Network FPN Annual Membership $2,500.00

PO-15-983 Children's Hospital Brazelton Learning Network Annual Membership $490.00

PO-15-984 American Express CPC Amtrak Reservation LWilliams Washington DC 3/31-4/1-2015 $1,339.00

PO-15-985 Tom Sheehan Mileage Reimbursement $5.60

PO-15-986 Christine Walsh Mileage Reimbursement $30.80

PO-15-987 United Way PBC Professional Promotions Learning Disabilities Start Transition Realize Success STARS 4/25-2015 $1,221.00

PO-15-988 LWW Resident Planning Child Care Services For IY Parenting Groups 2/26-3/30-2015 $5,000.00

PO-15-989 Val-DA-LAR Electrical Weather Covers $29.98

PO-15-990 Uline VBan Absorbant Powder $92.56

PO-15-991 American Express CPC Elevator Bulbs $84.03

PO-15-992 American Express CPC Elevator Bulbs $73.49

PO-15-993 Uline Pallet Shelving $1,590.99

PO-15-994 Home Depot Balance Of Invoice Settled Dispute On Account $191.80

PO-15-995 Wilson Rowan Locksmith Rekey Office # 178 To Keymark Duplicate Keys $297.00

PO-15-996 Home Depot Hose RJ45 Plugs For Network Cable Moves $70.84

PO-15-997 American Express CPC NFPA Annual Membership $165.00

PO-15-998 American Express CPC 1 Gallon Paint Roller Covers Plastic $134.36

PO-15-999 American Express CPC American Society For Quality Webinar RBazil 3/11-2015 $119.00

PO-15-1000 Junction International Incredible Years Translation Of Documents From English To Spanish $2,196.02

PO-15-1001 Nicole Lopez Mileage Reimbursement $51.75

PO-15-1002 PBC Property Appraiser Third Quarter Commissions 4/1-2015 $196,466.50

PO-15-1003 American Express CPC Ad For Hero Of Medicine Program 2/25-2015 $250.00

PO-15-1005 American Express CPC ATD BEST Awards Application 2015 $150.00

PO-15-1006 Patrick Gaspard Consultant Travel Reimbursement Triple P New Orleans 2/25-2015 $121.68

PO-15-1007 American Express BTA SParker Airfare Washington DC Head Start National Conference 3/29-2015 $675.55

PO-15-1008 American Express BTA JGoodman Airfare New Orleans Match Institute For Equity In Birth Outcomes 6/1-2015 $428.20

PO-15-1009 American Express BTA RBattle Airfare New Orleans City Match Institute For Equity In Birth Outcomes 6/1-2015 $428.20

PO-15-1010 American Express CPC SParker Registration Hotel Baggage Airport Parking Taxi Washington Natl Head Start 3/29-2015 $2,138.20

PO-15-1011 American Express CPC LShaw Airport Parking Houston TX LEAN Six Sigma Training 3/6-2015 $60.00

PO-15-1012 Regina Battle Travel Advance New Orleans 6/1-2015 $76.69

PO-15-1013 American Express CPC RBattle Hotel Luggage Taxi New Orleans Citymatch Equity In Birth Outcomes 6/1-2015 $780.00

PO-15-1014 American Express CPC JGoodman Hotel Luggage Taxi New Orleans Citymatch Institute Equity Birth Outcomes 6/1-2015 $780.00

PO-15-1015 American Express CPC AEsquivel Registration Hotel Gas Rental Car Daytona FRMA Conf 5/19-2015 $691.90

PO-15-1016 Avis Rent A Car AEsquivel Rental Car Daytona FRMA Conference 5/19-2015 $132.80

PO-15-1017 Alejandro Esquivel Travel Advance Daytona FRMA Conference 5/19-2015 $153.33

PO-15-1018 Seacoast Embroidery 100,000 12x5" Diecut Handle Bags CSC Logo & Distribution To 142 Schools $15,666.00

PO-15-1019 Abila Inc Abila MIP Accounting & HR Annual Software Maintenance Renewal $9,082.00

PO-15-1020 Cheri-Beth Olavarria Think Tank Meeting $29.78

PO-15-1021 Delores G Haynes Mileage Reimbursement $53.20

PO-15-1022 Lisa Williams-Taylor Mileage Reimbursement $98.64

1


Warrant List

March 26, 2015


PO-15-1023 American Express CPC Think Tank Networking Meeting $854.90

PO-15-1024 Delbert S. Elliott Consultant Airfare Reimbursement Think Tank Boulder CO 3/3-2015 $549.20

PO-15-1025 Publix Think Tank Networking Meeting $59.90



PO-15-1028 American Express CPC JAckerman Registration Hotel Baggage Airport Parking Shuttle Tampa ARMA Conf 4/29-2015 $627.28

PO-15-1029 American Express BTA JAckerman Airfare Tampa ARMA Conference 4/29-2015 $228.20

PO-15-1030 Ron Bazil Mileage Reimbursement $50.60

PO-15-1031 Office Depot Office Supplies $136.41

PO-15-1032 American Express CPC Office Dynamics STAR Achievement Series Workbooks $2,675.70

PO-15-1033 Publix Meeting Supplies $13.95

PO-15-1034 Michelle LeWay Mileage Reimbursement $21.46

PO-15-1035 American Express CPC Incredible Years Pilot Implementation $100.00

PO-15-1036 Publix Incredible Years Pilot Implementation $55.02

PO-15-1037 American Express CPC LMiller Registration Hotel Intl Conference & Expo Orlando 5/17-2015 $1,217.00

PO-15-1038 Sunshine Printing Reorder 100,000 Bookplate Stickers & Delivery To 142 Schools Summer 2015 Reading Campaign $4,740.41

PO-15-1039 Mobile Services Additional 5000 PBCteens Silicone Wristbands $650.00

PO-15-1040 American Express CPC Stars Series Professional Administrative Training $216.37

PO-15-1041 Publix Incredible Years Pilot Implementation PAL Toddler Series $65.84

PO-15-1042 Publix Incredible Years Pilot Implementation Bridges LWW Toddlers $122.27

PO-15-1043 Publix Incredible Years Pilot Implementation Bridges LWW $28.36

PO-15-1044 American Express CPC Go Daddy Domain Name 1 Year RenewaL Fees $30.71

PO-15-1045 American Express CPC 75 - $10 Walmart Gift Cards Bridges Survey Incentives $750.00

PO-15-1046 American Express BTA Consultant Inger Cheves Airfare New Orleans LA 6/1 Equity In Birth Outcomes $428.20

PO-15-1047 American Express CPC Review of Family System Meeting 3/9-2015 $65.73

PO-15-1048 Ricoh USA Service On Copiers 2/26-2015 $300.95

PO-15-1049 American Express CPC Hispanic Chamber Of Commerce Power Networking Registration Fee $25.00

PO-15-1050 MDH Graphic Services Reorder 1150 Developmental Stages Brochures $235.00

PO-15-1051 Charles Beneby Tuition Reimbursement $600.00

PO-15-1052 American Express CPC Membership Renewal Toastmaster April 2015 Through September 2015 $1,046.00

PO-15-1053 Mobile Services Group Ordering Additional 10000 PBC Wristbands $1,300.00

PO-15-1054 Publix Incredible Years Implementation Pilot Meal Spanish River Babies Series 3/10-2015 $64.97

PO-15-1055 Visibility Software Cyber Recruiter Renewal 2015-2016 $1,407.00

PO-15-1056 CE Broker Florida Board Of Clinical Social Work Marriage & Family Therapy Mental Health Renewal Fee $200.00

PO-15-1057 Graphics Plus Reorder 20,000 Labels For Literacy Coalition $1,595.00

PO-15-1058 Matt Stagner Consultant Travel Reimbursement Airport Parking Think Tank 3/3-2015 $70.00


PO-15-1060 Steven H. Dow Consultant Travel Reimbursement Think Tank 3/3-2015 $17.49

PO-15-1061 Adames Consulting LLC Facilitation of Incredible Years Parent Programs 3/2-9/30-2015 $6,000.00

PO-15-1062 Adames Consulting LLC Facilitation Of Trainings & Reflective Practice Infant Mental Health & Touchpoints 3/2-9/30-2015 $2,200.00

PO-15-1063 David Duresky Amendment Increase Training Agreement Motivational 60 Aadditional Participants 3/17-9/30-2015 $7,000.00

PO-15-1064 Amazon.com Quick Cable Rescue Jump Pack 950 Model & Book StandOut $156.35

PO-15-1065 Sean am Marine Services Annual Generator Maintenance Service Agreement $600.00

PO-15-1066 Solar Gard of Boynton Privacy Tint Sheriffs Office #178 $150.00

PO-15-1068 Val-DA-LAR Switch Conn Wire Blu Twist $12.05

PO-15-1069 Val-DA-LAR Crimp Tool Cat6 Plugs Crimp 2 3 Way Switches $52.96

PO-15-1070 Natl Coalition Black Women Professional Promotions Fund Community Baby Shower 6/20-2015 $2,000.00

PO-15-1071 American Express CPC DOH Permit Private Lift Station $204.00

PO-15-1072 Gold Star Graphic Reorder of 500 Teen Pregnancy Posters $740.78

PO-15-1073 American Facility Services Additional Daily & Weekly Kitchen Cleaning 4/1-9/30-2015 $3,180.00

PO-15-1074 Sneids Corp Temp Engraved Sign & Permanent Aluminum Plaque $405.00

PO-15-1075 Waco Filter-Miami HVAC Filters $1,895.60

PO-15-1076 Lori Miller FOI training- reimbursement $31.38

PO-15-1077 Helen L Masin Consultant Travel Reimbursement Infant Mental Health 3/9-2015 $64.96

PO-15-1078 Helen Ziente Ad For Program Book April Is For Authors Event $400.00

PO-15-1079 Leah Shaw Travel Reimbursement Houston TX 3/6-2015 LEAN & Six Sigma $273.38

PO-15-1080 American Express CPC Infinity Instruments 14"Time Keeper Atomic Wall Clocks $475.30

PO-15-1081 Amazon.com Tablecloths & Colored Pouches For Recognition Committee $151.08


PO-15-1083 American Express CPC Incredible Years Pilot Implementation Bridges LWW Toddler 3/12-2015 $107.14

PO-15-1084 Thomas Cook Consultant Travel Reimbursement Think Tank 3/3-2015 $140.00

PO-15-1085 California Forward Consultant JMayer Travel Reimbursement Think Tank 3/3-2015 $235.84

PO-15-1086 Sidney Gardner Travel Reimbursement Think Tank 3/3-2015 $383.67

PO-15-1087 IBM Annual Subscription & Support Statistics Base Regression Statistics Single Decision License 7-2015/6-2016 $12,161.80

PO-15-1088 The Bridgespan Group Consultant KCampbell Bridgespan Travel Reimbursement Think Tank 3/3-2015 $207.41

2


Warrant List

March 26, 2015


PO-15-1089 American Express BTA DGotlib Airfare Tampa FL FAHSC ED Meeting 4/16-2015 $228.20

PO-15-1090 American Express CPC DGotlib Hotel & Airport Parking Tampa FL FAHSC ED Meeting 4/16-2015 $165.00

PO-15-1091 American Express BTA TPalmer Airfare Tampa FL FAHSC ED Meeting & Washington DC EC-LINC Meeting 3/30-2015 $894.40

PO-15-1092 American Express CPC TPalmer Hotel & Airport Parking Tampa FL FAHSC ED Meeting 4/16-2015 $165.00

PO-15-1093 American Express CPC Incredible Years Pilot Implementation Spanish River Church Baby Series 3/17-2015 $161.75

PO-15-1094 NonProfit Technologies NonProfit Technologies Web Meeting JDiehl 2/9-2015 $124.50

PO-15-1095 American Express CPC TPalmer Hotel Baggage Taxis & Airport Parking Washington DC EC-LINC 3/30-2015 $946.63

PO-15-1096 American Express CPC TPalmer Hotel Gainesville FL FAHSC Interview Panel 4/6-2015 $89.00

PO-15-1097 Ron Bazil Travel Reimbursement Miami FL Compliance & Ethics Conference 3/3-2015 $82.42

PO-15-1098 Capital Office Products Copy Paper $654.99

PO-15-1099 Algorhythm Consultant PYork Travel Reimbursement Think Tank 3/3-2015 $451.45

PO-15-1101 American Express CPC CD from Pikler Institute IMH training $45.00

PO-15-1102 American Express CPC Employee Pay Workshop: Compliance Advice 2015 $197.00

PO-15-1103 American Express CPC Chamber Of Commerce PBC Meeting Registration Fee JBart 3/20-2015 $50.00

PO-15-1105 Centrify Corporation Centrify Identity Service Management Software Subscription & App Edition 1 Year Support $2,627.00

PO-15-1106 American Express CPC Star Series Professional Administrative Training 3/18-2015 $216.37

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Warrant List

March 26, 2015

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Warrant List

March 26, 2015

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Warrant List

March 26, 2015

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Apr 2015Payroll

Children's Services CouncilMar 26, 2015

Prepared by Sandy Knapp

Check Amount Check Date Empl ID Description11478 4/15/15 Wells Fargo Pay Prd 04/01/15-04/15/1511479 $1,986.01 4/15/15 1200 Pay Prd 04/01/15-04/15/1511480 $2,589.19 4/15/15 1013 Pay Prd 04/01/15-04/15/1511481 $2,268.22 4/15/15 1067 Pay Prd 04/01/15-04/15/1511482 $1,630.80 4/15/15 1185 Pay Prd 04/01/15-04/15/1511483 $3,483.77 4/15/15 1179 Pay Prd 04/01/15-04/15/1511484 $4,126.41 4/15/15 1164 Pay Prd 04/01/15-04/15/1511485 $2,426.14 4/15/15 1029 Pay Prd 04/01/15-04/15/1511486 $3,001.11 4/15/15 1024 Pay Prd 04/01/15-04/15/1511487 $1,739.32 4/15/15 1183 Pay Prd 04/01/15-04/15/1511488 $2,635.14 4/15/15 1030 Pay Prd 04/01/15-04/15/1511489 $2,028.70 4/15/15 1191 Pay Prd 04/01/15-04/15/1511490 $1,899.34 4/15/15 1135 Pay Prd 04/01/15-04/15/1511491 $1,850.55 4/15/15 1105 Pay Prd 04/01/15-04/15/1511492 $2,178.86 4/15/15 1203 Pay Prd 04/01/15-04/15/1511493 $2,178.86 4/15/15 1025 Pay Prd 04/01/15-04/15/1511494 $5,341.62 4/15/15 1062 Pay Prd 04/01/15-04/15/1511495 $2,116.40 4/15/15 1157 Pay Prd 04/01/15-04/15/1511496 $2,623.75 4/15/15 1069 Pay Prd 04/01/15-04/15/1511497 $2,410.82 4/15/15 1155 Pay Prd 04/01/15-04/15/1511498 $2,348.21 4/15/15 1168 Pay Prd 04/01/15-04/15/1511499 $2,814.35 4/15/15 1172 Pay Prd 04/01/15-04/15/1511500 $2,283.61 4/15/15 1184 Pay Prd 04/01/15-04/15/1511501 $1,118.34 4/15/15 1128 Pay Prd 04/01/15-04/15/1511502 $2,246.92 4/15/15 1015 Pay Prd 04/01/15-04/15/1511503 $879.43 4/15/15 1059 Pay Prd 04/01/15-04/15/1511504 $1,756.24 4/15/15 1202 Pay Prd 04/01/15-04/15/1511505 $2,818.55 4/15/15 1066 Pay Prd 04/01/15-04/15/1511506 $2,546.03 4/15/15 1176 Pay Prd 04/01/15-04/15/1511507 $2,119.53 4/15/15 1085 Pay Prd 04/01/15-04/15/1511508 $1,258.94 4/15/15 1106 Pay Prd 04/01/15-04/15/1511509 $2,501.92 4/15/15 1187 Pay Prd 04/01/15-04/15/1511510 $1,805.17 4/15/15 1141 Pay Prd 04/01/15-04/15/1511511 $1,905.69 4/15/15 1192 Pay Prd 04/01/15-04/15/1511512 $2,348.50 4/15/15 1061 Pay Prd 04/01/15-04/15/1511513 $1,838.97 4/15/15 1057 Pay Prd 04/01/15-04/15/1511514 $2,288.20 4/15/15 1043 Pay Prd 04/01/15-04/15/1511515 $1,319.20 4/15/15 1190 Pay Prd 04/01/15-04/15/1511516 $1,656.50 4/15/15 1195 Pay Prd 04/01/15-04/15/1511517 $1,476.65 4/15/15 1111 Pay Prd 04/01/15-04/15/1511518 $1,399.94 4/15/15 1011 Pay Prd 04/01/15-04/15/1511519 $2,959.21 4/15/15 1182 Pay Prd 04/01/15-04/15/1511520 $1,326.66 4/15/15 1064 Pay Prd 04/01/15-04/15/1511521 $4,377.21 4/15/15 1165 Pay Prd 04/01/15-04/15/1511522 $1,583.12 4/15/15 1104 Pay Prd 04/01/15-04/15/1511523 $1,173.35 4/15/15 1188 Pay Prd 04/01/15-04/15/1511524 $1,834.54 4/15/15 1178 Pay Prd 04/01/15-04/15/1511525 $1,906.70 4/15/15 1148 Pay Prd 04/01/15-04/15/1511526 $1,764.95 4/15/15 1109 Pay Prd 04/01/15-04/15/1511527 $1,967.73 4/15/15 1038 Pay Prd 04/01/15-04/15/1511528 $1,709.41 4/15/15 1189 Pay Prd 04/01/15-04/15/1511529 $2,014.02 4/15/15 1150 Pay Prd 04/01/15-04/15/1511530 $1,258.39 4/15/15 1199 Pay Prd 04/01/15-04/15/15

Apr 2015Payroll



Check Amount Check Date Empl ID Description11531 $1,881.08 4/15/15 1136 Pay Prd 04/01/15-04/15/1511532 $1,838.42 4/15/15 1154 Pay Prd 04/01/15-04/15/1511533 $1,863.65 4/15/15 1003 Pay Prd 04/01/15-04/15/1511534 $2,386.00 4/15/15 1122 Pay Prd 04/01/15-04/15/1511535 $1,499.98 4/15/15 1045 Pay Prd 04/01/15-04/15/1511536 $786.41 4/15/15 1177 Pay Prd 04/01/15-04/15/1511537 $1,287.44 4/15/15 1065 Pay Prd 04/01/15-04/15/1511538 $2,155.51 4/15/15 1180 Pay Prd 04/01/15-04/15/1511539 $3,257.74 4/15/15 1088 Pay Prd 04/01/15-04/15/1511540 $3,714.92 4/15/15 1071 Pay Prd 04/01/15-04/15/1511541 $1,964.50 4/15/15 1149 Pay Prd 04/01/15-04/15/1511542 $3,167.21 4/15/15 1058 Pay Prd 04/01/15-04/15/1511543 $1,255.34 4/15/15 1169 Pay Prd 04/01/15-04/15/1511544 $2,368.63 4/15/15 1072 Pay Prd 04/01/15-04/15/1511545 $1,756.11 4/15/15 1079 Pay Prd 04/01/15-04/15/1511546 $982.27 4/15/15 1134 Pay Prd 04/01/15-04/15/1511547 $1,999.76 4/15/15 1131 Pay Prd 04/01/15-04/15/1511548 $1,247.96 4/15/15 1196 Pay Prd 04/01/15-04/15/1511549 $1,082.72 4/15/15 1201 Pay Prd 04/01/15-04/15/1511550 $1,832.95 4/15/15 1120 Pay Prd 04/01/15-04/15/1511551 $1,189.98 4/15/15 1123 Pay Prd 04/01/15-04/15/1511552 $2,055.93 4/15/15 1194 Pay Prd 04/01/15-04/15/1511553 $1,723.50 4/15/15 1138 Pay Prd 04/01/15-04/15/1511554 $1,802.60 4/15/15 1175 Pay Prd 04/01/15-04/15/1511555 $2,071.43 4/15/15 1007 Pay Prd 04/01/15-04/15/1511556 $2,083.13 4/15/15 1186 Pay Prd 04/01/15-04/15/1511557 $1,486.09 4/15/15 1152 Pay Prd 04/01/15-04/15/1511558 $2,973.76 4/15/15 1140 Pay Prd 04/01/15-04/15/1511559 $3,301.61 4/15/15 1167 Pay Prd 04/01/15-04/15/1511560 $4,290.79 4/15/15 1070 Pay Prd 04/01/15-04/15/1511561 $2,286.51 4/15/15 1163 Pay Prd 04/01/15-04/15/1511562 $1,499.57 4/15/15 1197 Pay Prd 04/01/15-04/15/1511563 $3,763.94 4/15/15 1101 Pay Prd 04/01/15-04/15/1511564 $2,419.53 4/15/15 1031 Pay Prd 04/01/15-04/15/1511565 $1,844.23 4/15/15 1090 Pay Prd 04/01/15-04/15/1511566 $1,555.29 4/15/15 1048 Pay Prd 04/01/15-04/15/1511567 $1,435.07 4/15/15 1129 Pay Prd 04/01/15-04/15/1511568 $1,740.54 4/15/15 1158 Pay Prd 04/01/15-04/15/1511569 $2,073.11 4/15/15 1144 Pay Prd 04/01/15-04/15/1511570 $4,811.66 4/15/15 1014 Pay Prd 04/01/15-04/15/1511571 $2,046.64 4/15/15 1173 Pay Prd 04/01/15-04/15/1511572 TBD 4/15/15 1204 Potential New Hire11573 TBD 4/15/15 1205 Potential New Hire

Apr 2015Payroll



Check Amount Check Date Empl ID Description11574 4/30/15 Wells Fargo Pay Prd 04/16/15-04/30/1511575 $1,986.01 4/30/15 1200 Pay Prd 04/16/15-04/30/1511576 $2,589.19 4/30/15 1013 Pay Prd 04/16/15-04/30/1511577 $2,268.22 4/30/15 1067 Pay Prd 04/16/15-04/30/1511578 $1,630.80 4/30/15 1185 Pay Prd 04/16/15-04/30/1511579 $3,483.77 4/30/15 1179 Pay Prd 04/16/15-04/30/1511580 $4,126.41 4/30/15 1164 Pay Prd 04/16/15-04/30/1511581 $2,426.14 4/30/15 1029 Pay Prd 04/16/15-04/30/1511582 $3,001.11 4/30/15 1024 Pay Prd 04/16/15-04/30/1511583 $2,155.51 4/30/15 1180 Pay Prd 04/16/15-04/30/1511584 $1,739.32 4/30/15 1183 Pay Prd 04/16/15-04/30/1511585 $2,635.14 4/30/15 1030 Pay Prd 04/16/15-04/30/1511586 $2,028.70 4/30/15 1191 Pay Prd 04/16/15-04/30/1511587 $1,899.34 4/30/15 1135 Pay Prd 04/16/15-04/30/1511588 $1,850.55 4/30/15 1105 Pay Prd 04/16/15-04/30/1511589 $2,178.86 4/30/15 1203 Pay Prd 04/16/15-04/30/1511590 $2,178.86 4/30/15 1025 Pay Prd 04/16/15-04/30/1511591 $5,341.62 4/30/15 1062 Pay Prd 04/16/15-04/30/1511592 $2,116.40 4/30/15 1157 Pay Prd 04/16/15-04/30/1511593 $2,623.75 4/30/15 1069 Pay Prd 04/16/15-04/30/1511594 $2,410.82 4/30/15 1155 Pay Prd 04/16/15-04/30/1511595 $2,348.21 4/30/15 1168 Pay Prd 04/16/15-04/30/1511596 $2,814.35 4/30/15 1172 Pay Prd 04/16/15-04/30/1511597 $2,283.61 4/30/15 1184 Pay Prd 04/16/15-04/30/1511598 $1,118.34 4/30/15 1128 Pay Prd 04/16/15-04/30/1511599 $2,246.92 4/30/15 1015 Pay Prd 04/16/15-04/30/1511600 $879.43 4/30/15 1059 Pay Prd 04/16/15-04/30/1511601 $1,756.24 4/30/15 1202 Pay Prd 04/16/15-04/30/1511602 $2,818.55 4/30/15 1066 Pay Prd 04/16/15-04/30/1511603 $2,546.03 4/30/15 1176 Pay Prd 04/16/15-04/30/1511604 $2,119.53 4/30/15 1085 Pay Prd 04/16/15-04/30/1511605 $1,258.94 4/30/15 1106 Pay Prd 04/16/15-04/30/1511606 $2,501.92 4/30/15 1187 Pay Prd 04/16/15-04/30/1511607 $1,805.17 4/30/15 1141 Pay Prd 04/16/15-04/30/1511608 $2,818.55 4/30/15 1066 Pay Prd 04/16/15-04/30/1511609 $2,348.50 4/30/15 1061 Pay Prd 04/16/15-04/30/1511610 $1,838.97 4/30/15 1057 Pay Prd 04/16/15-04/30/1511611 $2,288.20 4/30/15 1043 Pay Prd 04/16/15-04/30/1511612 $1,319.20 4/30/15 1190 Pay Prd 04/16/15-04/30/1511613 $1,656.50 4/30/15 1195 Pay Prd 04/16/15-04/30/1511614 $1,476.65 4/30/15 1111 Pay Prd 04/16/15-04/30/1511615 $1,399.94 4/30/15 1011 Pay Prd 04/16/15-04/30/1511616 $2,959.21 4/30/15 1182 Pay Prd 04/16/15-04/30/1511617 $1,326.66 4/30/15 1064 Pay Prd 04/16/15-04/30/1511618 $4,377.21 4/30/15 1165 Pay Prd 04/16/15-04/30/1511619 $1,583.12 4/30/15 1104 Pay Prd 04/16/15-04/30/1511620 $1,173.35 4/30/15 1188 Pay Prd 04/16/15-04/30/1511621 $1,834.54 4/30/15 1178 Pay Prd 04/16/15-04/30/1511622 $1,906.70 4/30/15 1148 Pay Prd 04/16/15-04/30/1511623 $1,764.95 4/30/15 1109 Pay Prd 04/16/15-04/30/1511624 $1,967.73 4/30/15 1038 Pay Prd 04/16/15-04/30/1511625 $1,709.41 4/30/15 1189 Pay Prd 04/16/15-04/30/1511626 $2,014.02 4/30/15 1150 Pay Prd 04/16/15-04/30/15

Apr 2015Payroll



Check Amount Check Date Empl ID Description11627 $1,258.39 4/30/15 1199 Pay Prd 04/16/15-04/30/1511628 $1,881.08 4/30/15 1136 Pay Prd 04/16/15-04/30/1511629 $1,838.42 4/30/15 1154 Pay Prd 04/16/15-04/30/1511630 $1,863.65 4/30/15 1003 Pay Prd 04/16/15-04/30/1511631 $2,386.00 4/30/15 1122 Pay Prd 04/16/15-04/30/1511632 $1,499.98 4/30/15 1045 Pay Prd 04/16/15-04/30/1511633 $786.41 4/30/15 1177 Pay Prd 04/16/15-04/30/1511634 $1,287.44 5/1/15 1065 Pay Prd 04/16/15-04/30/1511635 $2,155.51 5/2/15 1180 Pay Prd 04/16/15-04/30/1511636 $3,257.74 5/3/15 1088 Pay Prd 04/16/15-04/30/1511637 $3,714.92 5/4/15 1071 Pay Prd 04/16/15-04/30/1511638 $1,964.50 5/5/15 1149 Pay Prd 04/16/15-04/30/1511639 $3,167.21 5/6/15 1058 Pay Prd 04/16/15-04/30/1511640 $1,255.34 5/7/15 1169 Pay Prd 04/16/15-04/30/1511641 $2,368.63 5/8/15 1072 Pay Prd 04/16/15-04/30/1511642 $1,756.11 5/9/15 1079 Pay Prd 04/16/15-04/30/1511643 $982.27 5/10/15 1134 Pay Prd 04/16/15-04/30/1511644 $1,999.76 5/11/15 1131 Pay Prd 04/16/15-04/30/1511645 $1,247.96 5/12/15 1196 Pay Prd 04/16/15-04/30/1511646 $1,082.72 5/13/15 1201 Pay Prd 04/16/15-04/30/1511647 $1,832.95 5/14/15 1120 Pay Prd 04/16/15-04/30/1511648 $1,189.98 5/15/15 1123 Pay Prd 04/16/15-04/30/1511649 $2,055.93 5/16/15 1194 Pay Prd 04/16/15-04/30/1511650 $1,723.50 5/17/15 1138 Pay Prd 04/16/15-04/30/1511651 $1,802.60 5/18/15 1175 Pay Prd 04/16/15-04/30/1511652 $2,071.43 5/19/15 1007 Pay Prd 04/16/15-04/30/1511653 $2,083.13 5/20/15 1186 Pay Prd 04/16/15-04/30/1511654 $1,486.09 5/21/15 1152 Pay Prd 04/16/15-04/30/1511655 $2,973.76 5/22/15 1140 Pay Prd 04/16/15-04/30/1511656 $3,301.61 5/23/15 1167 Pay Prd 04/16/15-04/30/1511657 $4,290.79 5/24/15 1070 Pay Prd 04/16/15-04/30/1511658 $2,286.51 5/25/15 1163 Pay Prd 04/16/15-04/30/1511659 $1,499.57 5/26/15 1197 Pay Prd 04/16/15-04/30/1511660 $3,763.94 5/27/15 1101 Pay Prd 04/16/15-04/30/1511661 $2,419.53 5/28/15 1031 Pay Prd 04/16/15-04/30/1511662 $1,844.23 5/29/15 1090 Pay Prd 04/16/15-04/30/1511663 $1,555.29 5/30/15 1048 Pay Prd 04/16/15-04/30/1511664 $1,435.07 5/31/15 1129 Pay Prd 04/16/15-04/30/1511665 $1,740.54 6/1/15 1158 Pay Prd 04/16/15-04/30/1511666 $2,073.11 6/2/15 1144 Pay Prd 04/16/15-04/30/1511667 $4,811.66 6/3/15 1014 Pay Prd 04/16/15-04/30/1511668 $2,046.64 6/4/15 1173 Pay Prd 04/16/15-04/30/1511669 TBD 6/5/15 1204 Potential New Hire11670 TBD 6/6/15 1205 Potential New Hire

#: 3


AGENDA ITEM: 5G(1) TITLE: Administration

Revised Resolution #15‐002 Authorizing Tiered Reimbursement for Strong Minds Network

CSC STAFF: Thomas A. Sheehan III, General Counsel SUMMARY: The Council approved this matter at its January 22, 2015 meeting, with a starting date from January 23, 2015 through September 30, 2015. However, the intent was to have a full quarter of reimbursement, which would start (for the first group of providers, January 1, 2015.) Inadvertently, the date of January 23, 2015 as a starting date was used. Accordingly, the Council is being requested to approve the Resolution with a corrected effective date of January 1, 2015 (no other changes have been made). FISCAL IMPACT: The total cost of funding this item for fiscal year 2014/2015 is $2,977,987; the funds to support this agenda item are budgeted in the strategy budget in the tiered repayments line item. RECOMMENDATION:

I recommend the Council approve revised Resolution #15‐002 authorizing the Chief Executive to execute Tiered Reimbursement Agreement for the Strong Minds Network (even when payments exceed $50,000 in a single year) in an amount not to exceed $2,977,987 from January 1, 2015 through September 30, 2015.

DM#162730 15‐002 Tiered Reimbursement – Strong Minds Network

RESOLUTION #15-002 (revised)

RESOLUTION OF THE CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY AUTHORIZING A

TIERED REIMBURSEMENT AGREEMENT FOR THE STRONG MINDS NETWORK, AND PAYMENTS IN EXCESS OF $50,000 FOR FISCAL YEAR 2014/2015

WHEREAS, the Children’s Services Council of Palm Beach County (the

“Council”) desires for every family in Palm Beach County to reach its full potential, and

has invested in the Strong Minds Network to assess early learning programs for high

quality early care and education standards in this effort; and

WHEREAS, tiered subsidy reimbursement allows for programs with higher quality

ratings to receive higher child care subsidy reimbursement rates; and

WHEREAS, some tiered reimbursement supplements to early care and

education providers may exceed $50,000 in one fiscal year; and

WHEREAS, through the CEO Report, the Council will receive quarterly reports

on the tiered reimbursement supplement amounts.



authorized to execute tiered reimbursement agreements for the Strong Minds Network,

even when payments exceed $50,000 in a single fiscal year, in an amount not to

exceed $2,977,987, effective January 1, 2015 through September 30, 2015.






Dennis Miles Debra Robinson, M.D. Shelley Vana Thomas P. Weber

The Chairman thereupon declared the Resolution duly passed and adopted this 26th day of March, 2015. APPROVED AS TO FORM AND LEGAL CHILDREN’S SERVICES COUNCIL SUFFICIENCY OF PALM BEACH COUNTY BY: ___________________________ BY: ___________________________ Thomas A. Sheehan, III Gregory A. Langowski, Chair Attorney for Children’s Services Council of Palm Beach County BY: ____________________________ Lisa Williams-Taylor, Ph.D. Chief Executive Officer

#: 4



Resolution #15‐007 Authorizing Expansion of Janitorial Services CSC STAFF: Michael Modica, Head of Facilities SUMMARY: The Children’s Services Council of Palm Beach County entered into an agreement with American Facilities Services, Inc. (AFS) with Council approval on October 24, 2013 through Resolution #13‐033 after completing an Invitation for Bid process. After working with AFS since January 1, 2014, some additional services that are needed to properly maintain the CSC facility have been identified. These services include the daily cleaning of coffee makers, coffee pots, and microwaves, as well as weekly emptying and cleaning of refrigerators and freezers within the staff kitchen areas. Upon Council approval and acceptance of contract terms, American Facility Services Company, Inc. will begin providing these additional janitorial services to CSC effective April 1, 2015. FISCAL IMPACT: The total cost of funding this item for fiscal year 2014/2015 is $3,180 and is budgeted within the CSC Operations Budget under Facility Maintenance and Security. The original agreement with American Facilities Services, Inc. was approved for $69,107 per year through Resolution #13‐033 on October 24, 2013. This addendum is not to exceed $6,360 per year with a total annual amount not to exceed $75,467. RECOMMENDATION:

I recommend the Council approve Resolution #15‐007 authorizing the Chief Executive Officer to enter into the necessary agreement with American Facility Services Company, Inc. for additional janitorial services for the period April 1, 2015 through September 30, 2015 in an amount not to exceed $3,180 with a total annual amount not to exceed $75,467 (with the FY 15/16 portion and subsequent years’ portions being subject to the Council’s annual budget and TRIM process.)

DM#165363 15‐007 Expansion of Janitorial Contract

RESOLUTION #15-007

RESOLUTION OF THE CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY AUTHORIZING EXPANSION OF JANITORIAL CONTRACT

WHEREAS, by Resolution #13-033 the Children’s Services Council of Palm

Beach County (the “Council”) entered into an Agreement with American Facilities

Services, Inc.; and

WHEREAS, the need for additional janitorial services has been identified; and

WHEREAS, the Council authorizes such additional janitorial services; and

WHEREAS, American Facilities Services, Inc. desires to provide such services.



authorized to enter into the necessary agreement with American Facilities Services, Inc.

for additional janitorial services in an additional amount not to exceed $3,180 effective

April 1, 2015 through September 30, 2015, and a total annual amount not to exceed

$75,467 (with the FY 15/16 portion and subsequent years’ portions being subject to the

Council’s annual budget and TRIM process.)






Dennis Miles Debra Robinson, M.D. Shelley Vana Thomas P. Weber The Chairman thereupon declared the Resolution duly passed and adopted this 26th day of March, 2015. APPROVED AS TO FORM AND LEGAL CHILDREN’S SERVICES COUNCIL SUFFICIENCY OF PALM BEACH COUNTY BY: ___________________________ BY: ___________________________ Thomas A. Sheehan, III Gregory A. Langowski, Chair Attorney for Children’s Services Council of Palm Beach County BY: ____________________________ Lisa Williams-Taylor, Ph.D. Chief Executive Officer

#: 5


AGENDA ITEM: 5G(3)

TITLE: Administration Resolution #15‐010 Authorizing Match Funding for Swim Lesson Vouchers

CSC STAFF: Christy Potter, System Communications Director; Jon Burstein,

Communications Specialist

SUMMARY:

Fifty children have drowned in Palm Beach County in the past decade. Children’s Services Council provides $50,000 annually to the Drowning Prevention Coalition, a county entity, with an additional $150,000 coming from the County. CSC funds are used for both swim lesson vouchers and general Coalition operations.

We propose a partnership with the Palm Beach County Fire/Rescue Reserve Battalion Volunteer Fund to increase funds dedicated to swim lesson vouchers for children. The Volunteer Fund, a 501(c)(3), works closely with the Drowning Prevention Coalition. The Fund has agreed to accept donations from local businesses for swim lesson vouchers to be distributed by the Drowning Prevention Coalition. We propose that Children’s Services Council match, dollar‐for‐dollar, new contributions for vouchers from Palm Beach County’s business community up to $50,000. The resolution will implement the matching dollars project for three years starting in FY 2014‐2015, subject to TRIM and annual budget constraints in future years. The project will be reviewed after three years and considered for possible renewal.

Since 1996, the Drowning Prevention Coalition of Palm Beach County has been educating the public on water safety and basic rescue techniques to reduce drownings, near‐drownings and other water‐related incidents. The swim vouchers have been in high demand, but in short supply. The Drowning Prevention Coalition recently has started running out vouchers within days of making them available. With its fixed budget and inability to independently solicit outside funds, the Drowning Prevention Coalition has had to turn away families seeking vouchers.

The $50 vouchers are used by families for children to get 6‐8 swim lessons at one of 24 pools open to the public in Palm Beach County. The rate of unintentional child drownings (0 to 18 years old) in Palm Beach County in 2011‐2013, the latest reporting period, is below the state average.

FISCAL IMPACT:

The total cost of funding this item for fiscal year 2014/2015 is $50,000; the funds to support this agenda item are budgeted in the Communications strategy budget in the Public Education line item.

RECOMMENDATION:

I recommend the Council approve Resolution #15‐010, approving up to $50,000 for Swim Lesson Vouchers to match new donations made Palm Beach County Fire/Rescue Reserve Battalion Volunteer Fund, and to authorize the Chief Executive Officer to execute any agreements necessary to effectuate this action, effective March 26, 2015 through September 30, 2015.

DM#165606 15‐010 Match Funding Swim Lesson Vouchers

RESOLUTION #15-010


MATCH FUNDING FOR SWIM LESSON VOUCHERS

WHEREAS, fifty children have drowned in Palm Beach County in the past

decade; and

WHEREAS, Children’s Services Council of Palm Beach County (the “Council”)

desires to partner with the Palm Beach County Fire/Rescue Reserve Battalion Volunteer

Fund (the “Fund”) to increase funds dedicated to swim lesson vouchers for children; and

WHEREAS, the Fund has agreed to accept donations from local businesses for

swim lesson vouchers to be distributed by the Drowning Prevention Coalition (a County

entity) for which the Council will match new contributions, dollar-for-dollar, in an amount

not to exceed $50,000.



authorized to enter into the necessary agreements to match new donations made to the

Palm Beach County Fire/Rescue Reserve Battalion Volunteer Fund in an amount not to

exceed $50,000 for the March 26, 2015 through September 30, 2015.






Dennis Miles Debra Robinson, M.D. Shelley Vana Thomas P. Weber The Chairman thereupon declared the Resolution duly passed and adopted this 26th day of March, 2015. APPROVED AS TO FORM AND LEGAL CHILDREN’S SERVICES COUNCIL SUFFICIENCY OF PALM BEACH COUNTY BY: ___________________________ BY: ___________________________ Thomas A. Sheehan, III Gregory A. Langowski, Chair Attorney for Children’s Services Council of Palm Beach County BY: ___________________________ Lisa Williams-Taylor, Ph.D. Chief Executive Officer

#: 6



Proclamation Declaring April, 2015 as Child Abuse Prevention Month CSC STAFF: Christy Potter, System Communications Officer; Marsha Guthrie, System

Performance Officer SUMMARY: In 2014, more than 13,000 children were alleged victims of abuse and neglect, and more than 2,440 children were verified victims. Nearly half of the verified victims were children under the age of 5. In recognition of April as Child Abuse Prevention Month, Children’s Services Council is taking a number of steps to raise awareness and share relevant data, information and prevention tips. One such step to raise awareness includes a Proclamation by the Council that April is Child Abuse Prevention Month. This Proclamation is attached. Other steps include the following;

Uploading a detailed info‐graphic on child abuse data and implications on CSC’s child abuse prevention webpage.

Placing a digital banner on CSC’s Families website, the PBC School District website, and the Monday Morning Update.

Redistribute “Children in Peril” brief where appropriate. All of the digital banners link back to the CSC’s Child Abuse Prevention web page, which will include information, tips, resources and the info‐graphic. Also throughout April, each BRIDGES location has activities planned, such as blue pinwheel gardens, wearing blue every Wednesday, sessions on internet safety, stranger abduction and the effects of domestic violence on child abuse and neglect. Children’s Services Council Communications team will use social media to get out the message by posting child abuse prevention tips and information on Facebook and Twitter, and will include recognition of child abuse prevention month in email signatures. FISCAL IMPACT: None RECOMMENDATION:

I recommend the Council approve this Proclamation to raise awareness and recognize April 2015 as Child Abuse Prevention Month.

doc #165527 Proclamation Child Abuse Prevention Month 2015

PROCLAMATION

DECLARING APRIL 2015 AS CHILD ABUSE PREVENTION MONTH

WHEREAS, in Palm Beach County in 2014, more than 13,000 children were alleged

victims of abuse and neglect, and 35 percent of them were under the age of 5; and

WHEREAS, more than 2,440 children were victims of verified abuse and neglect,

and 43 percent of them were under the age of 5; and

WHEREAS, children who suffer abuse and neglect are nine times more likely to

become involved in criminal activities; and

WHEREAS, about 30% of abused and neglected children will later abuse their

own children, continuing this tragic cycle of abuse; and

WHEREAS, toxic stress that stems from abuse can damage young children’s

developing brains, create learning and behavioral problems and hinder their future

achievements, which has huge implications for our whole community.

NOW, THEREFORE, BE IT PROCLAIMED BY THE COUNCIL OF THE

CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY that the following will be

observed:

April 2015 – Child Abuse Prevention Month

The foregoing Resolution was offered by Council Member ________________________


_______________________ and upon being put to a vote, the vote was unanimously

adopted.

The Chairman thereupon declared the Resolution duly passed and adopted this 26th day of March, 2015. APPROVED AS TO FORM AND LEGAL CHILDREN’S SERVICES COUNCIL SUFFICIENCY OF PALM BEACH COUNTY BY: ___________________________ BY: ___________________________ Thomas A. Sheehan, III Gregory A. Langowski, Chair Attorney for Children’s Services Council of Palm Beach County

BY: ____________________________ Lisa Williams-Taylor, Ph.D. Chief Executive Officer

CEO Report March 26, 2015

CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY March 26, 2015 CEO Report

1

Chief Executive Officer Report

Children’s Services Council to Co‐Sponsor First 1,000 Days Summit Tanya Palmer, Chief Program Officer

With the Florida Association of Healthy Start Coalitions, MIECHV Program (Maternal, Infant, Early Childhood Home Visiting Program), the Children’s Services Council will be co‐sponsoring the First 1,000 Days Summit to be held October 21‐23 at the Palm Beach County Convention Center. The Summit is expected to reach 500‐600 individuals involved in the funding, policy development and actual provision of services to expectant families and children to age 3. The Summit will include plenary sessions involving national speakers and up to 50 breakout sessions focused on multiple tracks.

Objectives of the Summit include: 1. Promotion of systems development and collaboration at the community and state levels

among programs serving families with children prenatal‐3. 2. Identification of cross‐sector opportunities to strengthen the coordination and delivery of

evidence‐based, comprehensive services that support families with children prenatal‐3 to include developmental‐, physical‐ and mental‐ health, early care and education, home visiting and other related maternal and child support services.

3. Infusion of infant mental health, trauma informed care and related cutting‐edge practices into existing service delivery models used in Florida.

4. Expansion of professional development opportunities for front‐line staff around emerging science and evidence‐based practice.

5. Fostering the development of a continuum of results based cross sector early childhood services spanning maternal and child health, prevention of child abuse and neglect, and school readiness through shared learning and advocacy.

In addition to Children’s Services Council and the Florida Association of Healthy Start Coalitions, other partners supporting the Summit include: Florida Association of Infant Mental Health, Center for Prevention and Early Intervention Policy, Early Steps, and Florida Children’s Council.

Teen Outreach Program® Vashti Rutledge, Program Officer

CSC funds 33 Teen Outreach Program® clubs throughout Palm Beach County in partnership with three providers: Housing Partnership, Children’s Home Society, and the Urban League of Palm Beach County. The majority (25) of these clubs are placed in school settings, however only 16 of those 25 clubs occur during course instruction time. 50% of those 16 clubs have utilized the Wyman TOP® guide for aligning the curriculum with the Next Generation Sunshine Standards. Only one club has students that are pulled from various classes to participate in the TOP® program, the remainder of clubs all occur through the collaborative relationship between the provider and the teachers.

All TOP® providers practice an education‐first approach where both teachers and students are aware that if a student starts to have difficulties in class, TOP®, an extracurricular activity, may be suspended until the student has stabilized their academic progress. Pending return of the student grade reports from the School District, CSC will analyze the grades for student participants and provide an update to leadership and the Council.

CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY March 26, 2015 CEO Report

2

CSC Staff to Present at Build Initiative 2015 QRIS National Meeting Tanya Palmer, Chief Program Officer

Karen Brandi, Director of System Performance, and Nicole Lopez, Program Officer will be presenting at the Build Initiative 2015 QRIS National Meeting, July 15‐17 in Maryland. They have been asked to participate on a panel discussion with Miami/Dade County and the state of Arizona regarding the theory behind the changes from Quality Counts to Strong Minds. Congratulations to Karen and Nicole for having been recognized for their expertise in this field.

Cycling through Preconception, Prenatal, and Interconception Care: A Brief Report from the Palm Beach County Family Study Marc Baron, Ph.D., Director of Business Analytics and Evaluation

CSC commissioned a longitudinal study with Chapin Hall to better understand the factors that facilitate or hinder women’s access to health services before, during, and after pregnancy, given the critical importance of good maternal health for children’s early development and well‐being. The study used an approach that included both i) analysis of administrative data on service use for all families with children born in the county during 2004 and 2005; and ii) data collected for five years through annual in‐person and telephone interviews with a sample of 531 mothers who gave birth to a child in the county during 2004 and 2005.

Key findings and recommendations:

Mothers’ use of health care is affected by ecological, cultural and individual factors o For U.S.‐born mothers, the Medicaid application and recertification process after birth and

complicated Medicaid eligibility rules negatively affected access to health care

o Unlike their U.S.‐born counterparts, foreign‐born mothers had limited access to Medicaid and other factors – such as difficulties communicating in English, long waits and unresponsiveness of providers – were primary barriers to health care.

Mothers’ characteristics, including their nativity and their personal choices, affected their use of health care

o Most U.S.‐born and foreign‐born mothers reported that similar factors shaped family planning decisions (e.g. cost, mother’s health, and her beliefs)

o Most U.S.‐born mothers received prenatal care at the doctor’s office, whereas nearly all foreign born mothers received prenatal care at a community health clinic

o By the end of the study, almost half of all the mothers did not have health insurance coverage for physical and psychological care; however only 19 percent of foreign‐born mothers compared to 75 percent of U.S.‐born mothers had health insurance.

Recommendations included improving information and communication on pregnancy, women’s health care, contraceptive methods, and health insurance; and expanding access to care coordination, social support services, and community health clinics.

doc #165252 150326 Prevention Partnerships Agenda

PREVENTION PARTNERSHIPS FOR CHILDREN, INC. Thursday, March 26, 2015 Special Board Meeting

AGENDA

Agenda Item: Reference #: 1. Call to Order

2. Approval of Minutes

A. March 2, 2015 Board Meeting of Prevention Partnerships for Children, Inc. 1

Recommendation: I recommend the Board approve the Minutes of the March 2 2015 Board Meeting of Prevention Partnerships for Children, Inc.


A. Consent Agenda 1. Additions, Deletions, Substitutions 2. Items to be pulled from Consent Agenda 3. Adoption of Consent Agenda

B. PPC Funded Programs – Current

1. Revised Resolution #15‐002P Authorizing Tiered Reimbursement for Strong Minds 2 Network

Recommendation: I recommend the Council approve revised Resolution #15‐002P authorizing the Chief Executive to execute Tiered Reimbursement Agreement for the Strong Minds Network (even when payments exceed $50,000 in a single year) in an amount not to exceed $250,000 effective January 1, 2015 through September 30, 2015.

C. PPC Funded Programs – Future

D. Financial

1. Prevention Partnerships for Children, Inc. Payables for Ratification 3

Recommendation: I recommend the Board approve the Payables for Ratification as presented.

E. Administration

4. Walk‐In Items

5. Individual Appearances – Non Agenda Items

6. Miscellaneous

NOTICE: Remaining Board meetings of Prevention Partnerships for Children, Inc. for 2015 will be as follows: May 28, 2015; September, 2015 (September date not yet determined); December 3, 2015.

7. Adjournment

#1

Prevention Partnerships for Children, Inc. AGENDA

March 26, 2015

doc #165253 150326 Prevention Partnerships Agenda items

AGENDA ITEM: 2(A) TITLE: Minutes March 2, 2015 Board Meeting of Prevention Partnerships for

Children, Inc. RECOMMENDATION: I recommend the Board approve the Minutes of the March 2, 2015 Board Meeting of the Prevention Partnerships for Children, Inc. as presented.

doc #164526 150302 PPC Minutes

PREVENTION PARTNERSHIPS FOR CHILDREN, INC. BOARD MEETING Monday, March 2, 2015, 8:15 a.m.

Location of meeting: Board of County Commissioners 301 N. Olive Avenue, 12th Floor, McEaddy Conference Room, West Palm Beach

MINUTES

1. Call to Order

Chair Langowski called the meeting to order at 8:32 a.m. Present: E. Wayne Gent Kathleen Kroll Greg Langowski Thomas E. Lynch Shelley Vana Thomas P. Weber

Excused: Thomas Bean, Vince Goodman, Dennis Miles, Debra Robinson, M.D. A. Election of Officers Current Officers Chair – Greg Langowski Vice Chair – Tom Weber Secretary – Vince Goodman Treasurer – Tom Lynch

Thomas Sheehan, General Counsel stated that there were four Officers for Prevention Partnerships for Children, Inc. and the same Officers as the Council usually served, with the addition of a Treasurer. He called for nominations. Shelley Vana nominated the current slate of Officers. Mr. Sheehan called for further nominations ‐ there were none. Mr. Sheehan stated that nominations were closed. A nomination by Shelley Vana to maintain the current slate of Officers for Prevention Partnerships for Children, Inc. (as outlined above) was approved by unanimous vote.

2. Approval of Minutes

A. Minutes of December 4, 2014 Prevention Partnerships for Children, Inc. Board Meeting

A motion by Lynch/Weber to approve the Minutes of the December 4, 2014 Prevention Partnerships for Children, Inc. Board Meeting was approved by unanimous vote.


A. Consent Agenda 1. Additions, Deletions, Substitutions – None

Prevention Partnerships for Children, Inc. Board Meeting March 2, 2015

Page: 2

doc #164526 150302 PPC Minutes

2. Items to be pulled for Discussion Purposes – There were no Agenda items pulled for discussion purposes.

3. Adoption of the Consent Agenda

A motion by Lynch/Weber to adopt the Consent Agenda was approved by unanimous vote.

B. PPC Funded Programs – Current – N/A

C. PPC Funded Programs – Future

1. Resolution #15‐002P Authorizing PPC Tiered Reimbursement for Strong Minds Network –

Approved by Consent

D. Financial

1. Prevention Partnerships for Children, Inc. Payables for Ratification – Approved by Consent

E. Administration

1. Resolution #15‐001P Designating Lisa Williams‐Taylor as PPC’s Registered Agent –

Approved by Consent 4. Walk‐In Items – none 5. Individual Appearances – Non Agenda Items – none 6. Miscellaneous

Tom Sheehan, General Counsel stated that the annual corporate report needed to be filed and requested the Chair’s approval to type in his name on the report as his electronic signature. The Chair gave this approval.

NOTICE: Remaining Board meetings of Prevention Partnerships for Children, Inc. for 2015 will be as follows: May 28, 2015; September, 2015 (September date not yet determined); December 3, 2015.

7. Adjournment The meeting was adjourned at 8:34 a.m.

________________________________ ________________________________________ Vincent Goodman, Secretary Lisa Williams‐Taylor, Ph.D., Chief Executive Officer

#2


March 26, 2015


AGENDA ITEM: 3B(1) TITLE: PPC Funded Programs – Current Revised Resolution #15‐002P Authorizing Tiered Reimbursement for

Strong Minds Network CSC STAFF: Thomas A. Sheehan III, General Counsel SUMMARY: The Board approved this matter at its March 2, 2015 meeting, with a starting date from March 2, 2015 through September 30, 2015. However, the intent was to have a full quarter of reimbursement, which would start (for the first group of providers, January 1, 2015.) Inadvertently, the date of March 2, 2015 as a starting date was used. Accordingly, the Board is being requested to approve the Resolution with a corrected effective date of January 1, 2015 (no other changes have been made). FISCAL IMPACT: The total cost of funding this item for fiscal year 2014/2015 is $250,000; the funds to support this agenda item are budgeted in the strategy budget in the tiered repayments line item. RECOMMENDATION: I recommend the Council approve revised Resolution #15‐002P authorizing the Chief Executive to execute Tiered Reimbursement Agreement for the Strong Minds Network (even when payments exceed $50,000 in a single year) in an amount not to exceed $250,000 effective January 1, 2015 through September 30, 2015.

DM#164182 15‐002P Strong Minds Network

RESOLUTION #15-002P (revised)

RESOLUTION OF PREVENTION PARTNERSHIPS FOR CHILDREN, INC. (“PPC”) AUTHORIZING A TIERED REIMBURSEMENT AGREEMENT

FOR THE STRONG MINDS NETWORK, AND PAYMENTS IN EXCESS OF $50,000 FOR FISCAL YEAR 2014/2015

WHEREAS, the Prevention Partnerships for Children, Inc. (“PPC”) desires for every

family in Palm Beach County to reach its full potential, and has invested in the Strong

Minds Network to assess early learning programs for high quality early care and

education standards in this effort; and

WHEREAS, tiered subsidy reimbursement allows for programs with higher quality

ratings to receive higher child care subsidy reimbursement rates; and

WHEREAS, some tiered reimbursement supplements to early care and education

providers may exceed $50,000 in one fiscal year; and

WHEREAS, through the CEO Report at the Council meeting, the Board will receive

quarterly reports on the tiered reimbursement supplement amounts.



authorized to execute tiered reimbursement agreements for the Strong Minds Network,

even when payments exceed $50,000 in a single fiscal year, in an amount not to exceed

$250,000, effective January 1, 2015 through September 30, 2015.

The foregoing Resolution was offered by Board Member ___________________

who moved its adoption. The motion was seconded by Board Member


Thomas Bean E. Wayne Gent Vincent Goodman Kathleen Kroll Gregory A. Langowski Thomas E. Lynch

Dennis Miles Debra Robinson, M.D. Shelley Vana Thomas P. Weber The Chairman thereupon declared the Resolution duly passed and adopted this 26th day of March, 2015. APPROVED AS TO FORM AND LEGAL PREVENTION PARTNERSHIPS FOR SUFFICIENCY CHILDREN, INC. BY: ____________________________ BY: _______________________________ Thomas A. Sheehan, III Gregory A. Langowski, Chair Attorney for Prevention Partnerships

for Children, Inc. BY: ________________________________ Lisa Williams-Taylor, Ph.D., Chief Executive Officer

#3


March 26, 2015


AGENDA ITEM: 3D(1) TITLE: Financial

Prevention Partnerships for Children, Inc. Payables for Ratification RECOMMENDATION: I recommend the Board approve the Payables for Ratification as presented.


Prevention Partnership

Payable Ratification

02/13/15 - 03/12/2015

Check Date

Check

Number Vendor Name Transaction Description Check Amount

2/26/2015 10731 School District of PBC Specialist in Evaluation and Test Development Position 7,600.00

2/26/2015 10732 School District of PBC Specialist Community Education Position Agreement 3,090.13

Report Total 10,690.13

Effective

Date

EFT

Number Vendor Name Transaction Description Check Amount

2/19/2015 P1351 School District of PBC Reimbursement Gross-Jan-2015Tech Assistance

Specialist

108,177.20

Report Total 108,177.20


Warrants List

March 26, 2015

Walk-In


PO-15-1107 Palm Beach Newspaper Employment Ads $488.00

PO-15-1108 Triple P America Primary Care Open Enrollment Training $1,910.00

PO-15-1109 Triple P America Special Accreditation Kits Primary Care $790.76

PO-15-1111 UNM Family Development Books Tool Kits For Family Development Program $2,205.79

PO-15-1112 Children's Hospital Corp Overpayment by Brazelton Touchpoints Center JMuniz Trainer Fees & Expenses $0.14

PO-15-1113 Debbie Manigat Travel Advance National Conference For Behavioral Health Orlando 4/19/22-2015 $61.35

PO-15-1114 American Express CPC Incredible Years Implementation Pilot Gratitude House 3/14-2015 $132.07

PO-15-1115 Amazon.com 32" Samsung 1080p 60Hz Smart LED TV With Accessories $442.77

PO-15-1116 Avis Rent A Car LMiller Rental Car Orlando FL ATD Conference & Expo 5/15-2015 $166.00

PO-15-1117 American Express CPC CPotter Registration FAU Executive Education Digital Marketing Business Growth 4/7-5/19-2015 $854.10

PO-15-1118 Michelle LeWay Reimburse Mileage From November Advance New Mileage Rate Effective 1/1/2015 $1.58

PO-15-1119 American Express CPC MRoedel Registr Baggage Airport Parking Pine Mountain GA IOS Upskilling RFPs Website 5/1-2015 $5,370.00

PO-15-1120 American Express BTA MRoedel Airfare Atlanta GA IOS Upskilling 5/1-2015 $208.19

PO-15-1121 Three B. Corporation Reorder 2 Counter Signs & 5 Window Clings Boys Town Florida $105.05

PO-15-1122 American Express BTA NLopez Airfare New Orleans LA NAEYC National Conference 6/6-2015 $146.18

PO-15-1123 Triple M Roofing Cut 10 Openings Rooftop AC Stand Location Core Patch 2 Goosenecks & Flashings & Umbrellas $1,950.00

PO-15-1124 Scholastic Spring 2015 'Happily Ever After' Books Event Per Council Resolution Amended 2/2-2015 Meeting $347,545.88

PO-15-1125 Florida Association HSC Bassinet Fee 7/14 - 6/15 Based On New Cases 7/13 - 5/14-2015 $1,226.60

PO-15-1126 Nicole Lopez Travel Advance New Orleans LA NAEYC Conference 6/6-2015 $230.00

PO-15-1127 American Express CPC NLopez Registration Hotel Baggage Airport Parking Taxi New Orleans NAEYC Conference 6/6-2015 $1,585.41

PO-15-1128 Michael S. Levine Amendment To Increase Amount Scope Of Services & Extend Original Agreement 9/30-2015 $48,750.00

PO-15-1129 Digital Vibez Professional Promotions Fund Kids Fitness Jams 7/31-2015 $2,000.00

PO-15-1130 Michael Davis Photo Print Photo booth Rental Sunfest 5/1/3-2015 $2,338.00

PO-15-1131 American Express BTA JDiehl Airfare San Diego CA Pay For Success Conference 4/27-2015 $392.20

PO-15-1132 American Express CPC JDiehl Hotel Baggage Airport Parking Taxi San Diego Ready Nation Institute Child Success 4/27-2015 $589.02

PO-15-1133 American Express CPC AAgramonte Registration For Certification Exam $250.00

PO-15-1134 Palm Beach County Health PC Hardware Replacement Through Inventory Managmenet Initiative $4,250.00

PO-15-1135 Amazon.com iPhone6 Screen Protector & Crucial MX200 500 GB SATA 2.5" $216.94

PO-15-1136 Predictive Index Annual Renewal The Predictive Index $3,100.00

PO-15-1137 Bob Frawley Consultant Travel Reimbursement Think Tank 3/3-2015 $247.10

PO-15-1138 John Bartosek Travel Reimbursement Tallahassee FL 3/4-2015 $317.79

PO-15-1139 Airstron Furnish & Install two 1.5 Ton Mini Split HVAC Systems 12/1-7/31-2015 $12,359.00

PO-15-1140 Patricia Vitello Mileage Reimbursement $21.39

PO-15-1141 American Express CPC JBartosek Gas Rental Car Tallahassee FL 3/4-2015 $72.85

PO-15-1142 American Express CPC JBartosek Registration Digital Marketing FAU Starting 4/7-2015 $599.00

PO-15-1143 Harrod Joshua FOI Expenses Incurred In Preparation For & During R4R Training 2/2/4-2015 $1,195.33

PO-15-1144 American Express BTA RPalo Airfare To San Diego CA Pay For Success Conference Ready Nation 4/27-2015 $422.69

PO-15-1145 American Express CPC RPalo Hotel Taxi Baggage San Diego Pay For Success Conference Ready Nation 4/27-2015 $539.02

PO-15-1146 Publix Incredible Years Pilot Implementation 3/23/15 $69.97

PO-15-1147 John Bartosek Mileage Reimbursement $152.32

1

DM155419


Finance Committee Meeting

Thursday, March 26, 2015, 3:00 – 4:30 p.m.

CSC – Executive Conference Room

AGENDA Welcome and introductions Finance Committee Members: Tom Lynch, CSC Finance Committee Chair

Thomas Bean, CSC Finance Committee Vice‐chair Greg Langowski, Chair Children’s Services Council Tom Weber, Vice Chair Children’s Services Council Paul Dumar, Director Financial Services, Solid Waste Authority John Marino, 1st Senior Vice President, Valley National Bank CSC Staff: Lisa Williams‐Taylor Ph.D, CEO

Bill Cosgrove, CFO Jen Diehl, Controller Tom Sheehan, General Counsel Elsa Sanchez, Senior Executive Assistant Agenda Items:

1 Presentation of Comprehensive Annual Financial Report (CAFR) by Keefe, McCullough CPA’s – Bill Benson, Partner and Ross Gotthoffer, Manager

2 Minutes February 26, 2015 3 February 28, 2015 Financial Statements 4 RFP for Investment Services Review Process 5 RFP for Audit Services 6 Other 7 Adjournment

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CHILDREN’S SERVICES COUNCIL – FINANCE COMMITTEE AGENDA ITEM March 26, 2015

AGENDA ITEM: 1

TITLE: Audited September 30, 2014 Financial Statements CSC STAFF: Bill Cosgrove, CFO and Jennifer Diehl, Controller The audited financial statements for the fiscal year ended September 30, 2014 are presented reflecting an unmodified opinion issued by Keefe, McCullough & Co., LLP. A separate management letter was not issued in conjunction with this audit as there were no reportable items identified. See page 67 in the audited financial statements for the summary of auditor’s results. CSC’s General Fund Assets at September 30, 2014 totaled $67,762,525 of which $64,776,992 was held in cash and investments. The remainder of General Fund Assets consisted of amounts due from other governmental units and prepaid expenditures. The assets were offset by liabilities in an equal amount consisting of accounts payable, payables to funded programs, deferred revenue and amounts due to the Special Revenue Fund. The General Fund fund balance as of the same date was $60,722,030 which was a decrease of $8,373,634 over the previous year. The increase in Program services was offset by using the fund balance so that more services could be provided to the children. The decrease in fund balance was also projected as part of the cash carry forward in the 2013/2014 operating budget for the Council. CSC held $20,832,932 net of depreciation in Capital Assets at September 30, 2014. The majority of that amount represents the costs of the 2300 High Ridge Road facility, furniture and equipment, and intangible software and databases. CSC’s Special Revenue Fund (Prevention Partnerships for Children) Assets totaled $418,058 at September 30, 2014. Of that amount, $230,044 was held in cash and the remaining assets consisted of other receivables and amounts due from the General Fund. The assets were offset by liabilities in an equal amount consisting of accounts payable and payables to funded programs. By virtue of its nature, the special revenue fund maintains a zero fund balance. The Proprietary Fund reflects the financial activities associated with the Services and Activities and Management Information System (SAMIS) Collaborative for which CSC acts as fiscal agent. Total assets of the Proprietary Fund as of September 30, 2014 were $293,718 of which $291,221 was held in cash and the remaining assets consisted of amounts due from another collaborative member. CSC’s revenues for the year totaled $94,215,865. Of that amount, $88,197,559 represents the collection of ad valorem taxes. This results in a collection rate of 96.1% of the total tax levy.

2

CSC’s other principal sources of revenue include interest on investments ($138,674), grant income ($5,640,202), and other income ($239,430). Of the $86,252,184 budgeted for children’s program costs in the General Fund, $83,941,707 was actually expended. Of the $2,943,320 budgeted for children’s programs in the Special Revenue Fund (Prevention Partnerships), $2,744,767 was actually expended. Included in these amounts are both disbursements to contracted programs and amounts disbursed through initiatives and community partnerships. The result of the actuarial study completed in compliance with GASB 45 is included in the notes to the financial statements. The study indicates that the liability to the CSC for offering other post employment benefits to retired employees is $126,981. RECOMMENDATION: We recommend the Finance Committee and the Council accept the audited September 30, 2014 Financial Statements as submitted.

3

COMPREHENSIVE ANNUAL FINANCIAL REPORT

OF THE

CHILDREN’S SERVICES COUNCILOF PALM BEACH COUNTY, FLORIDA

FOR THE YEAR ENDED

September 30, 2014

Issued By:

Lisa Williams Taylor, Ph.D., Chief Executive Officer

Prepared By:Financial Management:

William J. Cosgrove, Chief Financial OfficerJennifer Diehl, Controller

4

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CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYCOMPREHENSIVE ANNUAL FINANCIAL REPORT

For the Year Ended September 30, 2014

TABLE OF CONTENTS

PAGES

BASIC FINANCIAL STATEMENTS

INTRODUCTORY SECTION:

Letter of Transmittal i iv

List of Principal Officials v

Organizational Chart vi

Certificate of Achievement for Excellence in Financial Reporting vii

FINANCIAL SECTION:

Independent Auditor’s Report 1 3

Management’s Discussion and Analysis 4 9

Basic Financial Statements

Government Wide Financial Statements

Statement of Net Position 10

Statement of Activities 11

Fund Financial Statements

Balance Sheet Governmental Funds 12

Reconciliation of the Governmental FundsBalance Sheet to the Statement of Net Position 13

Statement of Revenues, Expenditures and Changesin Fund Balance Governmental Funds 14

Reconciliation of the Statement of Revenues,Expenditures and Changes in Fund Balance ofGovernmental Funds to the Statement of Activities 15

Statement of Revenues, Expenditures and Changes in Fund BalanceBudget to Actual – General Fund 16

Statement of Revenues, Expenditures and Changes in Fund BalanceBudget to Actual – Special Revenue Fund 17

Statement of Net Position Proprietary Fund 18

Statement of Revenues, Expenses, and Change in Net PositionProprietary Fund 19

Statement of Cash Flows Proprietary Fund 205


September 30, 2014

TABLE OF CONTENTS

PAGES

Notes to Financial Statements 21 36

REQUIRED SUPPLEMENTARY INFORMATION:

Schedule of Funding Progress – Other Post Employment Health Care Benefits Plan 37

SUPPLEMENTAL INFORMATION:

Supplemental Schedule of Administrative ExpendituresBudget to Actual General Fund 38

Supplemental Schedule of Capital Outlay and Other ExpendituresBudget to Actual General Fund 39

Supplemental Schedule of Program Expenditures Children’sPrograms Budget to Actual General Fund 40 42

Supplemental Schedule of Program Expenditures Children’sPrograms Budget to Actual – Special Revenue Fund 43

STATISTICAL SECTION:

Net Position by Component 44 45

Changes in Net Position 46 47

Fund Balance, Governmental Funds 48

Changes in Fund Balance, Governmental Funds 49 50

Assessed Value and Actual Value of Taxable Property 51 52

Direct and Overlapping Property Tax Rates 53

Principal Property Taxpayers 54

Property Tax Levies and Collections 55

Demographic and Economic Statistics 56

Principal Employers 57 58

Full Time Equivalent Employees by Function 59

Operating Indicators 60

Operating Budget Trends 61 62

6


September 30, 2014

TABLE OF CONTENTS

PAGES

INTERNAL CONTROL AND COMPLIANCE SECTION:

Independent Auditor’s Report on Internal Control over Financial Reportingand on Compliance and Other Matters Based on an Audit of FinancialStatements Performed in Accordance with Government Auditing Standards 63 64

Independent Auditor’s Report on Compliance for Each Major Programand on Internal Control over Compliance Required by OMB Circular A 133 65 66

Schedule of Findings and Questioned Costs 67 68

Schedule of Expenditures of Federal Awards 69

Notes to Schedule of Expenditures of Federal Awards 70

Independent Auditor’s Report to Council Management 71 72

Independent Auditor’s Report on Compliance with Section 218.415,Florida Statutes 73

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INTRODUCTORY SECTION

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(DATE)

To the Honorable Chairman and Council MembersChildren’s Services Council of Palm Beach County2300 High Ridge RoadBoynton Beach, Florida

Dear Council Members:

The Comprehensive Annual Financial Report (“CAFR”) of the Children’s Services Council of Palm BeachCounty (the “Council”), as of and for the year ended September 30, 2014, is submitted here within. FloridaStatutes require that we prepare our financial statements in conformance with United States GenerallyAccepted Accounting Principles (“GAAP”) and that an external audit be performed by an independentcertified public accounting firm in accordance with generally accepted auditing standards.

The financial statements included in this report conform to the generally accepted accountingprinciples in the United States (“GAAP”) as prescribed by the Governmental Accounting Standards Board(“GASB”). The Council is responsible for the accuracy of the data and the completeness and fairness of thepresentation, including all disclosures. The financial statements have been audited by Keefe, McCullough& Co., LLP., C.P.A.’s. The independent auditors have issued an unmodified opinion that this report fairlypresents the financial position of the Council and complies with all reporting standards noted above.

The contents of this report are aimed at compliance with GASB pronouncements, including StatementNo. 34, requiring the preparation of government wide financial statements on a full accrual basis ofaccounting for all funds and including Management’s Discussion and Analysis. Also included are additionaland enhanced Statistical Tables required by GASB Statement No. 44.

The Reporting Entity and Its Services

Children’s Services Council of Palm Beach County, a special district created by Palm Beach Countyvoters in 1986, provides leadership, funding, services and research on behalf of the County’s children sothey grow up healthy, safe and strong. To make the biggest impact possible, we focus on prenatal care andearly childhood development so more Palm Beach County children are born healthy, are safe from abuseand neglect, are ready to learn when they enter school, and have access to quality afterschool andsummer programs. To reach these goals, we fund local nonprofit and other agencies, which provideproven, high quality services to our County’s children and their families.

The ten member Council is comprised of five (5) individuals appointed by the Governor to four yearterms and five (5) members appointed by virtue of the office or position they hold within the community.The Council members are responsible for setting policies and prioritizing programs affecting children. TheCouncil has authority to levy taxes up to 1 mill of the assessed property tax value.

The Council is not a component unit of any other governmental unit nor does it meet the criteria toinclude any governmental organization as a component unit.

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Management’s Assertion

Responsibility for the integrity, objectivity, accuracy and completeness and fairness of presentation ofthese financial statements rests with management. The financial statements were prepared in conformitywith United States Generally Accepted Accounting Principles (“GAAP”) for governmental entities. Thefinancial information is accurate in all material respects and is presented in a manner designed to fairly setforth the financial position and operating results for the Council, on a Government wide and Fund levelbasis. This report includes all disclosures necessary to enable the reader to gain an understanding of thefinancial affairs of the Council.

In developing the Council’s accounting system, consideration is given to the adequacy of internalaccounting controls. Internal accounting controls are designed to provide reasonable, but not absolute,assurance regarding:

The safeguarding of assets against loss from unauthorized use or disposition; and

The reliability of financial records for preparing financial statements andmaintaining accountability for assets.

The concept of reasonable assurance recognizes that the cost of controls should not exceed thebenefits likely to be derived and the evaluation of costs and benefits requires estimates and judgment bymanagement.

Financial Information:

Internal Controls

All internal control evaluations occur within the above framework. We believe the Council’s internalaccounting controls adequately safeguard assets and provide reasonable assurance of proper recording offinancial transactions.

Budgetary Control

An annual appropriated budget is adopted for all governmental funds. In accordance with Council’spolicy, the level of control at which expenditures may not legally exceed the budget is at the function level.Encumbrance accounting, under which purchase orders and other commitments for the expenditure offunds are recorded in the accounting records, is utilized throughout the fiscal year.

Fund Balances/Net Position

The Council previously implemented Governmental Accounting Standards Board (GASB) Statement No.54 “Fund Balance Reporting and Governmental Fund Type Definitions” for its governmental activities.GASB Statement No. 54 established various classifications of fund balance based on a hierarchy whichdetails constraints placed on the use of resources imposed by creditors, grantors, contributors, laws orregulations of other governments and those internally imposed. Fund balances classified as restricted arethose with externally enforceable limitations on use. Fund balances classified as committed can only beused for specific purposes determined by formal action of the Council Members through a resolution.Commitments can only be changed or lifted by the Council Members through formal action. Assigned fundbalances are amounts that the Council intends to use for a specific purpose but are neither restricted norcommitted. The authority to establish assigned fund balance may be delegated to the Chief ExecutiveOfficer or the Finance Committee, by council members through resolution. Unassigned fund balance canbe viewed as the net resources available at the end of the year.

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Net position represents the difference between assets and liabilities in the government wide financialstatements and the proprietary fund at the governmental fund level. Investment in capital assets consistsof capital assets net of accumulated depreciation. Net position is reported as restricted when there arelimitations imposed on their use either through enabling legislation or through external restrictionsimposed by creditors, grantors or laws or regulations of other governments.

Retirement Programs

The Council contributes to a defined contribution pension plan created in accordance with InternalRevenue Code regulations. The plan currently covers all full time employees of the Council. Under theplan, the Council contributes between 13% and 19% depending on the employees’ length of service, foremployees hired prior to January 1, 2012. For employees hired on or after January 1, 2012, the Councilcontributes 5% of the covered employee’s regular salary and matches employee contributions 100% up toan additional 5% of their regular salary. A defined contribution pension plan provides pension benefits inreturn for services rendered, provides an individual account for each participant and specifies howcontributions to the individual’s account are to be determined instead of specifying the amount of benefitsthe individual is to receive. Under a defined contribution pension plan, the benefits a participant willreceive depend solely on the amount contributed to the participant’s account and the returns earned oninvestments on those contributions. Forfeitures offset the monthly billings but are not reallocated toother participants accounts.

In order to encourage employees to supplement the defined contribution plan, a deferredcompensation program, IRC Section 457, is also available to all full time employees. Under this program,employees may voluntarily elect to defer a portion of their salary to future years.

Both programs are administered by Alerus Financial, N.A. under a trust agreement. The plan assets areseparate and the Council does not exercise any control or fiduciary responsibility over the assets.Therefore, the assets, liabilities and transactions are not included in the Council’s financial statements.

Long Term Financial Planning

The upcoming fiscal years are expected to be fruitful for the Council. Palm Beach County voters gaveoverwhelming support for the county’s children in November, 2014 by reauthorizing the Children’sServices Council. As a result of the reauthorization, the Council has been empowered to continue the workinto the future for the children and the community. The economy in Palm Beach County has beenimproving over the last couple of years as demonstrated by increased property values in the county. Theincreased property values have enabled the Council to maintain or reduce the millage rate every year overthe past few years and, it is projected, that only moderate millage rate increases will occur over the nexttwo to three years while, at the same time, providing the same or increased levels of service to thechildren.

Independent Auditor

The Council’s financial statements have been audited by Keefe, McCullough & Co., LLP. The goal of theindependent audit was to provide reasonable assurance that the financial statements of the Children’sServices Council for the fiscal year ended September 30, 2014, are free of material misstatement. Theaudit was conducted in accordance with auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States. The independent audit involves performingprocedures to obtain audit evidence about the amounts and disclosures in the financial statements,evaluating the appropriateness of accounting policies used and the reasonableness of significantaccounting estimates made by management, and evaluating the overall financial statement presentation.The independent auditors concluded, based upon the audit, that the Council’s financial statements forfiscal year ended September 30, 2014, are fairly presented in conformity with accounting principlesgenerally accepted in the United States of America. The independent auditor’s report is presented as thefirst component of the financial section of this report.

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Section 11.45, Florida Statutes, requires the audit be performed under Government AuditingStandards, issued by the Comptroller General of the United States. Government Auditing Standardsrequire the independent auditors to report not only on the fair presentation of the financial statements,but also on the Council’s internal controls and compliance with certain provisions of laws, regulations,contracts, grant agreements and other matters. These reports are presented in the Internal Control andCompliance Section of this report.

Accounting Principles Generally Accepted in the United States of America (“GAAP”) require thatmanagement provide a narrative introduction, overview, and analysis to accompany the basic financialstatements in the form of Management’s Discussion and Analysis (“MD&A”). This letter is designed tocomplement the MD&A and should be read in conjunction with it. The Council’s MD&A can be foundimmediately following the report of the independent auditors.

Certificate of Achievement

The Government Finance Officers Association of the United States and Canada (“GFOA”) awarded aCertificate of Achievement for Excellence in Financial Reporting to the Children’s Services Council of PalmBeach County for its comprehensive annual financial report for the fiscal year ended September 30, 2013.This was the second consecutive year that the council had received this prestigious award. In order to beawarded a Certificate of Achievement, a government must publish an easily readable and efficientlyorganized comprehensive annual financial report. This report must satisfy both generally acceptedaccounting principles and applicable legal requirements.

A Certificate of Achievement is valid for a period of one year only. We believe that our currentcomprehensive annual financial report continues to meet the Certificate of Achievement Program’srequirements and we are submitting it to the GFOA to determine its eligibility for another certificate.

Acknowledgements

The preparation of this report could not have been accomplished without the efficient and dedicatedservices of the entire Accounting, Budget and Audit and Compliance Departments. We express ourappreciation to all members of the Departments who assisted and contributed to its preparation. We alsowish to thank the Council Members for their dedicated service and support.

Respectfully submitted,

Lisa Williams Taylor, Ph.D.Chief Executive Officer

William J. CosgroveChief Financial Officer

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CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY

SEPTEMBER 30, 2014

LIST OF PRINCIPAL OFFICIALS

COUNCIL MEMBERS

Gregory A. Langowski, Chairperson

Thomas P. Weber, Vice Chairperson

Vincent Goodman, Secretary

Thomas Bean

E. Wayne Gent

Jude Kathleen Kroll

Thomas E. Lynch

Dennis Miles

Debra Robinson

Shelley Vana____________________

EXECUTIVE STAFF

Gaetana D. Ebbole, Chief Executive Officer *

William J. Cosgrove, Chief Financial Officer

Lisa Williams Taylor, Chief Program Officer

Jeanne Brossell, Chief Program Officer

John Bartosek, Chief Communications Officer

Leah Shaw, Chief Operations Officer

Thomas A. Sheehan, III, General Counsel

* Effective February 1, 2015, Lisa Williams Taylor, Ph.D. was appointed Chief Executive Officer.

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FINANCIAL SECTION

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INDEPENDENT AUDITOR’S REPORT

To the Honorable Chairman and Council MembersChildren's Services Council of Palm Beach CountyBoynton Beach, Florida

Report on the Financial Statements

We have audited the accompanying financial statements of the governmental activities, thebusiness type activities, and each major fund of the Children's Services Council of Palm Beach County(the “Council”), as of and for the year ended September 30, 2014, and the related notes to the financialstatements, which collectively comprise the Council’s basic financial statements as listed in the table ofcontents.

Management’s Responsibility for the Financial Statements

Management is responsible for the preparation and fair presentation of these financial statementsin accordance with accounting principles generally accepted in the United States of America; thisincludes the design, implementation, and maintenance of internal control relevant to the preparationand fair presentation of financial statements that are free from material misstatement, whether due tofraud or error.

Auditor’s Responsibility

Our responsibility is to express opinions on these financial statements based on our audit. Weconducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standards,issued by the Comptroller General of the United States. Those standards require that we plan andperform the audit to obtain reasonable assurance about whether the financial statements are free ofmaterial misstatement.

An audit involves performing procedures to obtain audit evidence about the amounts anddisclosures in the financial statements. The procedures selected depend on the auditor’s judgment,including the assessment of the risks of material misstatement of the financial statements, whetherdue to fraud or error. In making those risk assessments, the auditor considers internal control relevantto the entity’s preparation and fair presentation of the financial statements in order to design auditprocedures that are appropriate in the circumstances, but not for the purpose of expressing an opinionon the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An auditalso includes evaluating the appropriateness of accounting policies used and the reasonableness ofsignificant accounting estimates made by management, as well as evaluating the overall presentationof the financial statements.

We believe that the audit evidence we have obtained is sufficient and appropriate to provide abasis for our audit opinions.

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Children's Services Council of Palm Beach County

Opinions

In our opinion, the financial statements referred to on the previous page present fairly, in allmaterial respects, the respective financial position of the governmental activities, the business typeactivities and each major fund of the Council, as of September 30, 2014, and the respective changes infinancial position, and, where applicable, cash flows thereof and the respective budgetary comparisonfor the General Fund and the major Special Revenue Fund – Prevention Partnerships, for the year thenended in accordance with accounting principles generally accepted in the United States of America.

Other Matters

Required Supplementary Information

Accounting principles generally accepted in the United States of America require that themanagement’s discussion and analysis, and schedule of funding progress – other post employmenthealth care benefits plan on pages 4 through 9 and page 37, respectively, be presented to supplementthe basic financial statements. Such information, although not a part of the basic financial statements,is required by the Governmental Accounting Standards Board, who considers it to be an essential partof financial reporting for placing the basic financial statements in an appropriate operational,economic, or historical context. We have applied certain limited procedures to the requiredsupplementary information in accordance with auditing standards generally accepted in the UnitedStates of America, which consisted of inquiries of management about the methods of preparing theinformation and comparing the information for consistency with management’s responses to ourinquiries, the basic financial statements, and other knowledge we obtained during our audit of thebasic financial statements. We do not express an opinion or provide any assurance on the informationbecause the limited procedures do not provide us with sufficient evidence to express an opinion orprovide any assurance.

Other Information

Our audit was conducted for the purpose of forming opinions on the financial statements thatcollectively comprise the Council’s basic financial statements. The introductory section, supplementalinformation, and statistical section, are presented for purposes of additional analysis and are not arequired part of the basic financial statements. The schedule of expenditures of federal awards ispresented for purposes of additional analysis as required by U.S. Office of Management and BudgetCircular A 133, Audits of States, Local Governments, and Non Profit Organizations, and is also not arequired part of the basic financial statements.

The supplemental information and the schedule of expenditures of federal awards are theresponsibility of management and were derived from and relate directly to the underlying accountingand other records used to prepare the basic financial statements. Such information has been subjectedto the auditing procedures applied in the audit of the basic financial statements and certain additionalprocedures, including comparing and reconciling such information directly to the underlyingaccounting and other records used to prepare the basic financial statements or to the basic financialstatements themselves, and other additional procedures in accordance with auditing standardsgenerally accepted in the United States of America. In our opinion, the supplemental information andthe schedule of expenditures of federal awards are fairly stated, in all material respects, in relation tothe basic financial statements as a whole.

The introductory and statistical sections have not been subjected to the auditing proceduresapplied in the audit of the basic financial statements and, accordingly, we do not express an opinion orprovide any assurance on them.

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Other Reporting Required by Government Auditing Standards

In accordance with Government Auditing Standards, we have also issued our report dated (DATE),on our consideration of the Council’s internal control over financial reporting and on our tests of itscompliance with certain provisions of laws, regulations, contracts, and grant agreements and othermatters. The purpose of that report is to describe the scope of our testing of internal control overfinancial reporting and compliance and the results of that testing, and not to provide an opinion oninternal control over financial reporting or on compliance. That report is an integral part of an auditperformed in accordance with Government Auditing Standards in considering the Council’s internalcontrol over financial reporting and compliance.

KEEFE MCCULLOUGH

Fort Lauderdale, Florida(DATE)

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CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYMANAGEMENT’S DISCUSSION AND ANALYSIS

September 30, 2014

Our discussion and analysis of the Children's Services Council of Palm Beach County (the“Council” or “CSC”) financial performance provides an overview of the Council’s financial activitiesfor the fiscal year ended September 30, 2014 and 2013. Please read it in conjunction with thetransmittal letter on page i and the Council’s financial statements, which begin on page 10.

USING THIS ANNUAL REPORT

This annual report consists of a series of financial statements. The Statement of NetPosition and the Statement of Activities (on pages 10 and 11) provide information about theactivities of the Council as a whole and present a long term view of the Council’s finances. Fundfinancial statements begin on page 12. Fund financial statements report the Council’s operations inmore detail than the government wide statements by providing information about the Council’smost significant funds. For governmental activities, these statements tell how these services werefinanced in the short term as well as what remains for future spending. For business typeactivities, the proprietary fund financial statements focus on reporting the finances, as it relates tocharges for services, of the Services and Activities Management Information System (SAMIS). Thenotes to the financial statements (on pages 21–36) provide additional information that is essentialto a full understanding of data provided in the government wide and fund financial statements,and is required by accounting principles generally accepted in the United States of America. Thisreport also contains required supplementary information on page 37, other supplementalinformation on pages 38 43, statistical tables on pages 44 62, and internal control and complianceon pages 63 73.

OVERVIEW OF THE FINANCIAL STATEMENTS

Government wide Financial Statements

The government wide financial statements are designed to provide readers with a broadoverview of the Council’s finances. These statements include all assets and liabilities using theaccrual basis of accounting, which is similar to the accounting used by most private sectorcompanies. All of the current year’s revenues and expenses are taken into account regardless ofwhen cash is received or paid.

The Statement of Net Position presents information on all of the Council’s assets andliabilities, with the difference between the two reported as net position. Over time, increases ordecreases in net position may serve as a useful indicator of whether the financial position of theCouncil is improving or deteriorating.

The Statement of Activities presents information showing how the Council’s net positionchanged during the most recent fiscal year. All changes in net position are reported as soon as theunderlying event giving rise to the change occurs, regardless of the timing of the related cash flows.Thus, revenues and expenses are reported in this statement for some items that will only result incash flows in future fiscal periods (e.g., uncollected taxes, earned but unused vacation and sickleave, and other post retirement obligations).

These two statements report the Council’s net position and changes in them. You can thinkof the Council’s net position—the difference between assets and liabilities—as one way to measurethe Council’s financial health, or financial position. Over time, increases or decreases in theCouncil’s net position are one indicator of whether its financial health is improving or deteriorating.Other non financial factors, such as changes in the Council’s property tax base, will also, over time,help to assess the overall financial health of the Council.

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Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources thathave been segregated for specific activities or objectives. The Council, like other state and localgovernments, uses fund accounting to ensure and demonstrate compliance with finance relatedlegal requirements.

Governmental funds — All of the Council’s basic services are reported in governmentalfunds, which focus on how money flows into and out of those funds and the balances left at yearend that are available for spending. These funds are reported using an accounting method calledmodified accrual accounting, which measures cash and all other financial assets that can readily beconverted to cash. The governmental fund statements provide a detailed short term view of theCouncil’s general government operations and the basic services it provides.

Governmental fund information helps determine whether there are more or fewer financialresources that can be spent in the near future to finance the Council’s programs. The relationship(or differences) is described between governmental activities and governmental funds in areconciliation at the end of the related fund financial statement.

While some funds are required to be established by State law, currently the Council usesthe General Fund and the Special Revenue Fund, as defined by the Governmental AccountingStandards Board (“GASB”). GASB previously issued Statement No. 54, Fund Balance Reporting andGovernmental Fund Type Definitions, which clarified how government accounts for varioustransactions. This Statement established classifications for fund balances to enhance theusefulness and make its categories more easily understood. Additionally, all governments arerequired to present consistent fund balance classification/information which improves financialreporting. More information on the fund balance categories and the respective amounts can befound in the Notes to the Financial Statement on page 22 and 23.

The General Fund is used to account for all financial resources except those required to bereported in another fund. The Special Revenue Fund is used to account for the activities ofPrevention Partnerships for Children, Inc.

Prevention Partnerships for Children, Inc. (“Prevention Partnerships”) is a non profit501(c)(3) corporation started by the Council to carry out the functions previously performed by theMaternal Child Family Health Alliance along with other systems coordinating functions. PreventionPartnerships is reported as a blended component unit of the Council since Council members arealso the Board members of Prevention Partnerships and there is a financial burden on the primarygovernment, the Council, to finance its deficits and provide financial support.

The Council adopts an annual appropriated budget for all of its governmental funds.Budgetary comparison statements have been provided for the General Fund and for PreventionPartnerships and can be found on pages 16 and 17 of the report.

Proprietary Funds— Proprietary fund financial statements consist of an enterprise fund thatreports the finances of the collaborative agreement amongst the Council and five other children’sservices funders statewide in the development and implementation of the web based datacollection system, SAMIS. Proprietary funds are reported in the same way that all activities arereported in the government wide financial statements, Statement of Net Position and Statement ofActivities, but provide more detail information, such as cash flows.

Notes to the Financial Statements

The Notes to the Financial Statements provide additional information that is essential to afull understanding of the data provided in the government wide and fund financial statements.The Notes to the Financial Statements can be found on pages 21 to 36 of this report.21

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GOVERNMENT WIDE FINANCIAL ANALYSIS

As noted earlier, net position may serve over time as a useful indicator of a government’sfinancial position. In the case of the Children's Services Council of Palm Beach County, assetsexceeded liabilities by $ 81,091,126 at the close of the most recent year. This is a decrease of$ 9,179,601 over the prior year.

Children's Services Council of Palm Beach CountyNet Position

Governmental Activities Business Type Activities Total Primary Government2014 2013 2014 2013 2014 2013

Current assets $ 67,992,694 $ 78,663,580 $ 293,718 $ 300,416 $ 68,286,412 $ 78,963,996Capital assets 20,832,932 21,672,402 26,940 51,380 20,859,872 21,723,782

Total assets 88,825,626 100,335,982 320,658 351,796 89,146,284 100,687,778

Current liabilities 7,424,751 9,760,807 34,372 63,352 7,459,123 9,824,159Noncurrent liabilities 596,035 592,892 596,035 592,892

Total liabilities 8,020,786 10,353,699 34,372 63,352 8,055,158 10,417,051

Investmentin capital assets 20,832,932 21,672,402 26,940 51,380 20,859,872 21,723,782Restricted 259,346 237,064 259,346 237,064Unrestricted 59,971,908 68,309,881 59,971,908 68,309,881

Total net position $ 80,804,840 $ 89,982,283 $ 286,286 $ 288,444 $ 81,091,126 $ 90,270,727

Current assets decreased in 2014 by $ 10,677,584 mainly due to the net effect of a decreasein cash and investments of $ 9,854,881, a decrease in due from other governmental units and otherreceivables of $ 763,220, and a decrease of prepaid items of $ 59,483. Capital assets decreased by$ 863,910 during 2014. The decrease in cash and investments is due to the budgeted use of prioryear reserves, the reduction in ad valorem tax revenues, improved utilization of funds provided forspecial initiatives and the timing of payments on current liabilities. Capital assets decreased due tofewer additions of furniture, equipment, and building improvements than depreciation expense forthe period. Total liabilities decreased by $ 2,361,893 primarily due to the net effect of a decreasein due to agencies, a decrease in accounts payable and accrued expenses, a decrease in unearnedrevenue due to timing of the underlying expenditures and a slight increase in total Long termliabilities.

Revenues for general governmental functions totaled $ 94,215,865 in 2014, an increase of0.10% from 2013. Property taxes are the main source of revenue for the Council. Property taxesproduced 93.61% of the revenues in 2014 compared to 93.75% in 2013.

Revenue source: 2014 2013 2014 2013Ad valorem property taxes $ 88,197,559 $ 88,250,774 93.61% 93.75%Operating grants and contributions 5,640,202 5,419,242 5.99% 5.76%

Interest income 138,674 242,572 0.15% 0.26%Miscellaneous 239,430 213,803 0.25% 0.23%

Total 94,215,865 94,126,391 100.00% 100.00%

Percent of Total

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Assessed property valuation of $ 130,321,498,152 for fiscal year 2014 represented a 3.89%increase over $ 125,443,914,316 for fiscal year 2013. This increase was due to an increase of grosstaxable property values throughout the County. Furthermore, new tax reforms became effective infiscal year 2009 that allowed for additional property exemptions, as well as new reporting andadvertising requirements that strongly discourage governments from raising millage rates torestore lost tax revenue. The current tax collections were 96.1% of the total tax levy compared to95.9% in the previous year. The Council’s maximum tax rate is $ 1.00 per $ 1,000 of assessed taxvalue.

Expenses for general governmental purposes totaled $ 103,393,308 as compared to$ 98,161,973 in the previous year. Changes in levels of expenses for major functions of the Councilare shown in the following table:

2014 2013 2014 2013Expenses:

Program services:Children's programs 86,686,474 83,045,576 83.84% 84.60%Administrative support 9,576,584 8,626,141 9.26% 8.79%

Administrative and general 7,130,250 6,490,256 6.90% 6.61%

Total 103,393,308 98,161,973 100.00% 100.00%

Percent of Total

Funding for Children’s Programs increased $ 3,640,898 from the previous year.Administrative Support and Administrative and General expenses for 2014 totaled $ 16,706,834 ascompared to $ 15,116,397 for 2013 resulting in a $ 1,590,437 increase.

The increase in Children's Programs is primarily due to an increased effort on reducingunder expenditures and by transferring under expended monies to Childcare Slots.

Revenues for business type activities amounted to $ 361,271 for operating activities.Operating revenues are determined annually by the group of organizations involved in the SAMISCollaborative based on their expected level of expenditures.

Expenses for business type activities amounted to $ 363,429, including depreciationexpense for $ 24,440. A major portion of the total operating expenses represent contractualservices, which included payments to a third party IT services and business consulting firm.

The net position of the business type activities decreased $ 2,158 and $ 39,849 for the yearsended September 30, 2014 and 2013, respectively. Net position of the business type activities was$ 286,286 and $ 288,444 at September 30, 2014 and 2013, respectively.

The table on the following page presents a summary of the changes in net position forgovernmental activities for the years ended September 30, 2014 and 2013, as derived from thegovernment wide statement of activities:

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Children's Services Council of Palm Beach CountyChange in Net Position

Governmental Activities Business Type Activities Total Primary Government2014 2013 2014 2013 2014 2013

Revenues:Operating grantsand contributions $ 5,640,202 $ 5,419,242 $ $ $ 5,640,202 $ 5,419,242Charges for services 361,271 374,900 361,271 374,900

General Revenues:Ad valoremproperty taxes 88,197,559 88,250,774 88,197,559 88,250,774Interest income 138,674 242,572 138,674 242,572Miscellaneous 239,430 213,803 239,430 213,803

Total revenues 94,215,865 94,126,391 361,271 374,900 94,577,136 94,501,291

Expenses:Program serviceschildren's programs 86,686,474 83,045,576 86,686,474 83,045,576Program servicesadministrative support 9,576,584 8,626,141 9,576,584 8,626,141Administrative andgeneral 7,130,250 6,490,256 7,130,250 6,490,256SAMIS collaborative 363,429 414,749 363,429 414,749

Total expenses 103,393,308 98,161,973 363,429 414,749 103,756,737 98,576,722

Change in netposition (9,177,443) (4,035,582) (2,158) (39,849) (9,179,601) (4,075,431)

Net position,beginning of year 89,982,283 94,017,865 288,444 328,293 90,270,727 94,346,158

Net position, endof year $ 80,804,840 $ 89,982,283 $ 286,286 $ 288,444 $ 81,091,126 $ 90,270,727

FINANCIAL ANALYSIS OF THE GOVERNMENTAL FUNDS

Budgetary Highlights – General Fund

Ad valorem taxes collected was higher than budgeted when the budgeted reserve foruncollectible taxes is included. Program services children’s programs were under budget by$ 2,310,477. This was a result of reimbursement based providers having expenditures less than thecontracted amounts.

Total fund balance of the General Fund is $ 60,722,030 which decreased by $ 8,373,634over last year. An amount of $ 13,999,117 was budgeted as a decrease in fund balance for thecurrent year. The budget for the next fiscal year includes $ 20,307,835 designated from fundbalance for program expenditures.

Special Revenue Fund (Prevention Partnerships for Children, Inc.)

There is no fund balance associated with the Special Revenue Fund at September 30, 2014,since all expenditures incurred are either reimbursable by the outside funders or through transfersfrom the General Fund.

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Capital Assets and Long Term Liabilities

Capital assets of governmental activities at September 30, 2014, had a net book value of$ 20,832,932, which represented a $ 839,470 decrease, net of depreciation, from September 30,2013. The decrease resulted from provision for depreciation in excess of current year netacquisitions. Additional information on the Council’s capital assets can be found in Note 6 on pages29 and 30 of this report.

As presented in Note 7 of the Notes to the Financial Statements, the Council’s long termliabilities consist of compensated absences (vacation and sick leave) and OPEB obligations. Withrespect to debt, the Council is prohibited, per Florida Statute, from issuing any type of debtinstrument including the issuance of bonds of any nature.

Prospects for the Future

The Council has approved a budget combined for both the General and Special RevenueFund for the fiscal year ending September 30, 2015, totaling $ 122,144,311 of which $ 94,363,181 issupported by ad valorem taxes and resulted in a millage rate of 0.6745. Of the total $ 122,144,311budgeted, $ 108,534,423 is allocated to Children’s programs, of which $ 98,902,004 is forcontracted services and special funds and initiatives and the remaining $ 9,632,419 will be used toprovide training, technical support, and evaluation services to providers of children’s services inPalm Beach County.

The Council is continuing its efforts to expand revenues coming into Palm Beach County byseeking reimbursement for program funding through Medicaid, and other Federal, state and localgrant funding sources.

Request for Information

This financial report has been designed to provide Palm Beach County’s citizens, taxpayers,customers, and creditors with a general overview of CSC’s finances and to show CSC’saccountability for the money it receives. If you have questions about this report or need additionalfinancial information, please contact the Chief Financial Officer at 2300 High Ridge Road, BoyntonBeach, Florida 33426.

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The accompanying notes to basic financial statements are an integral part of these statements.

10

Governmental Business TypeActivities Activities Total

ASSETS:Current assets:Cash and investments $ 65,007,036 $ 291,221 $ 65,298,257Due from other governmental units 2,782,477 2,497 2,784,974Other receivables 125 125Prepaid items 203,056 203,056

Total current assets 67,992,694 293,718 68,286,412

Capital assets:Capital assets, not being depreciated 2,781,948 2,781,948Capital assets, net of accumulateddepreciation and amortization 18,050,984 26,940 18,077,924

Total capital assets, net 20,832,932 26,940 20,859,872

Total assets 88,825,626 320,658 89,146,284

LIABILITIES:Current liabilities:Due to agencies 6,420,428 6,420,428Accounts payable andaccrued expenses 715,996 34,372 750,368Unearned revenue 134,240 134,240Compensated absences 154,087 154,087

Total current liabilities 7,424,751 34,372 7,459,123

Noncurrent liabilities:Compensated absences 469,054 469,054OPEB obligation 126,981 126,981

Total noncurrent liabilities 596,035 596,035

Total liabilities 8,020,786 34,372 8,055,158

NET POSITION:Investment in capital assets 20,832,932 26,940 20,859,872Restricted for informationtechnology systems 259,346 259,346Unrestricted 59,971,908 59,971,908

Total net position $ 80,804,840 $ 286,286 $ 81,091,126

Primary Government

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSTATEMENT OF NET POSITION

September 30, 2014

26

Theaccompanyingno

testobasic

financialstatem

entsarean

integralpartof

thesestatem

ents.

11

Ope

ratin

gCh

arges

Grantsand

Governmen

tal

Busin

essType

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nses

forS

ervices

Contrib

utions

Activities

Activities

Total

FUNCT

IONS/PR

OGR

AMS:

Governmen

talactivities:

Program

services

children's

programs

$86

,686,474

$$

5,640,202

$(81,04

6,27

2)$

$(81,046,272)

Program

services

Administrativesupp

ort

9,57

6,58

4(9,576,584

)(9,576

,584

)Ad

ministrativeandgene

ral

7,13

0,25

0(7,130,250

)(7,130

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Totalgovernm

entalactivities

103,39

3,30

85,640,202

(97,75

3,10

6)(97,753,106)

Busin

esstype

activities:

SAMIScollabo

rative

363,42

9361,27

1(2,158)

(2,158

)

Totalbusinesstype

activities

363,42

9361,27

1(2,158)

(2,158

)

Totalprim

ary

governmen

t$

103,75

6,73

7$

361,27

1$

5,640,202

(97,75

3,10

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(97,755,264)

Gene

ralreven

ues:

Advalorem

taxes

88,197,559

88,197

,559

Interestincome

138,674

138,674

Misc

ellane

ous

239,43

023

9,430

Totalgen

eralrevenu

es88

,575,663

88,575

,663

Change

inne

tposition

(9,177,443

)(2,158)

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)

Net

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Octob

er1,20

1389

,982,283

288,44

490,270

,727

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Septem

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$80

,804,840

$286,28

6$

81,091

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Program

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Position

CHILDR

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27


12

SpecialRevenueFund Total

General Prevention GovernmentalFund Partnerships Funds

ASSETS:Cash and investments $ 64,776,992 $ 230,044 $ 65,007,036Due from other governmental units 2,782,477 2,782,477Other receivables 125 125Due from other funds 187,889 187,889Prepaid items 203,056 203,056

Total assets $ 67,762,525 $ 418,058 $ 68,180,583

LIABILITIES:Due to agencies $ 6,017,180 $ 403,248 $ 6,420,428Accounts payable andaccrued expenses 701,186 14,810 715,996Unearned revenue 134,240 134,240Due to other funds 187,889 187,889

Total liabilities 7,040,495 418,058 7,458,553

FUND BALANCE:Nonspendable 203,056 203,056Assigned 20,907,835 20,907,835Unassigned 39,611,139 39,611,139

Total fund balance 60,722,030 60,722,030

Total liabilities andfund balance $ 67,762,525 $ 418,058 $ 68,180,583

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYBALANCE SHEET GOVERNMENTAL FUNDS

September 30, 2014

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13

FUND BALANCE TOTAL GOVERNMENTAL FUNDS $ 60,722,030

Amounts reported for governmental activities in thestatement of net position are different because:

Capital assets used in governmental activities are notfinancial resources and therefore are not reported inthe governmental funds.

Governmental capital assets $ 27,840,361Less accumulated depreciation and amortization (7,007,429) 20,832,932

Long term liabilities are not due and payable in thecurrent period and therefore are not reported in thegovernmental funds.

Compensated absences (623,141)OPEB Obligation (126,981)

NET POSITION OF GOVERNMENTAL ACTIVITIES $ 80,804,840

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYRECONCILIATION OF THE GOVERNMENTAL FUNDS

BALANCE SHEET TO THE STATEMENT OF NET POSITIONSeptember 30, 2014

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14

SpecialRevenueFund Total

General Prevention GovernmentalFund Partnerships Funds

REVENUES:Ad valorem taxes $ 88,197,559 $ $ 88,197,559Grant income 5,047,532 592,670 5,640,202Interest income 138,674 138,674Sponsorship fees and other income 239,430 239,430

Total revenues 93,623,195 592,670 94,215,865

EXPENDITURES:Program services:Children's programs 83,941,707 2,744,767 86,686,474Administrative support 8,731,855 2,016 8,733,871Administrative and general 5,315,669 5,315,669Other 1,456,604 1,456,604Capital outlay 396,881 396,881

Total expenditures 99,842,716 2,746,783 102,589,499

Excess (deficiency) of revenuesover expenditures (6,219,521) (2,154,113) (8,373,634)

OTHER FINANCINGSOURCES (USES):

Transfers in (out) (2,154,113) 2,154,113

Net change infund balance (8,373,634) (8,373,634)

FUND BALANCE, October 1, 2013 69,095,664 69,095,664

FUND BALANCE, September 30, 2014 $ 60,722,030 $ $ 60,722,030

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN

FUND BALANCE GOVERNMENTAL FUNDSFor the Year Ended September 30, 2014

30


15

NET CHANGE IN FUND BALANCE TOTALGOVERNMENTAL FUNDS $ (8,373,634)

Amounts reported for governmental activities in thestatement of net position are different because:

Governmental funds report capital outlays asexpenditures. However, in the statement ofactivities, the cost of those assets is depreciated oramortized over their estimated useful lives.

Expenditures for capital assets $ 396,881Less current year depreciation and amortization (1,236,351) (839,470)

Some expenses reported in the statement of activitiesdo not require the use of current financial resourcesand therefore are not reported as expenditures inthe governmental funds.

Change in compensated absences * 44,366Change in OPEB liability (8,705)

CHANGE IN NET POSITION OF GOVERNMENTALACTIVITIES $ (9,177,443)

* Not used in connection with terminated employees.


CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYRECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES

AND CHANGES IN FUND BALANCE OF GOVERNMENTALFUNDS TO THE STATEMENT OF ACTIVITIES

31


16

VarianceOriginal Final with FinalBudget Budget Actual Budget

REVENUES:Ad valorem taxes $ 91,798,715 $ 91,798,715 $ 88,197,559 $ (3,601,156)Grant income 3,738,909 4,763,909 5,047,532 283,623Interest income 500,000 330,000 138,674 (191,326)Other income 50,000 220,000 239,430 19,430

Total revenues 96,087,624 97,112,624 93,623,195 (3,489,429)

EXPENDITURES:Program services:Children's programs 84,764,384 86,252,184 83,941,707 2,310,477Administrative support 9,305,331 8,992,417 8,731,855 260,562Administrative and general 5,557,555 5,370,669 5,315,669 55,000Other 2,604,765 2,604,765 1,456,604 1,148,161Reserves for uncollectibles 4,589,936 4,589,936 4,589,936Contingency 500,000 500,000 500,000Capital outlay 400,000 437,000 396,881 40,119

107,721,971 108,746,971 99,842,716 8,904,255

Excess (deficiency)of revenuesover expenditures (11,634,347) (11,634,347) (6,219,521) 5,414,826

OTHER FINANCING USES:Transfers out (2,364,770) (2,364,770) (2,154,113) 210,657

Net change infund balance $ (13,999,117) $ (13,999,117) (8,373,634) $ 5,625,483

FUND BALANCE, October 1, 2013 69,095,664

FUND BALANCE, September 30, 2014 $ 60,722,030

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE BUDGET TO ACTUALGENERAL FUND


32


17

Original and VarianceFinal with FinalBudget Actual Budget

REVENUES:Grant income $ 621,000 $ 592,670 $ (28,330)

Total revenues 621,000 592,670 (28,330)

EXPENDITURES:Program services:Children's programs 2,943,320 2,744,767 198,553Administrative support 42,450 2,016 40,434

Total expenditures 2,985,770 2,746,783 238,987

Excess (deficiency) of revenuesover expenditures (2,364,770) (2,154,113) 210,657

OTHER FINANCING SOURCES:Transfers in 2,364,770 2,154,113 (210,657)

Net change infund balance $ $

FUND BALANCE, October 1, 2013

FUND BALANCE, September 30, 2014 $

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCE BUDGET TO ACTUALSPECIAL REVENUE FUND


33


18

SAMISCollaborative

ASSETS:Current assets:Cash $ 291,221Due from other governmental units 2,497

Total current assets 293,718

Non current assets:Capital assets:Depreciable, net of accumulated depreciation 26,940

Total noncurrent assets 26,940

Total assets 320,658

LIABILITIES:Current liabilities:Accounts payable 34,372

Total liabilities 34,372

NET POSITION:Investment in capital assets 26,940Restricted for information technology systems 259,346

Total net position $ 286,286

STATEMENT OF NET POSITION

September 30, 2014PROPRIETARY FUND

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTY

34


19

SAMISCollaborative

OPERATING REVENUES:Charges for services $ 361,271

Total operating revenues 361,271

OPERATING EXPENSES:Contractual services 338,989Provision for depreciation 24,440

Total operating expenses 363,429

Operating income (loss) (2,158)

Change in net position (2,158)

NET POSITION, October 1, 2013 288,444

NET POSITION, September 30, 2014 $ 286,286

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSTATEMENT OF REVENUES, EXPENSES AND

CHANGE IN NET POSITION PROPRIETARY FUNDFor the Year Ended September 30, 2014

35


20

SAMISCollaborative

CASH FLOWS FROM OPERATING ACTIVITIES:Cash received from users $ 351,540Cash payments to suppliers (360,735)

Net cash used in operating activities (9,195)

Net decrease in cash (9,195)

CASH, October 1, 2013 300,416

CASH, September 30, 2014 $ 291,221

RECONCILIATION OF OPERATING LOSS TONET CASH USED IN OPERATING ACTIVITIES:Operating loss $ (2,158)

Adjustments to reconcile operating loss to net cashused in operating activities:Provision for depreciation 24,440Changes in assets and liabilities:Increase in due from other governmental units (2,497)Decrease in accounts payable (21,746)Decrease in deferred revenue (7,234)

Total adjustments (7,037)

Net cash used in operating activities $ (9,195)

CHILDREN'S SERVICES OF PALM BEACH COUNTYSTATEMENT OF CASH FLOWS PROPRIETARY FUND


36

21

CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTYNOTES TO FINANCIAL STATEMENTS

September 30, 2014

NOTE 1 – DESCRIPTION OF THE CHILDREN’S SERVICES COUNCIL

The Children's Services Council of Palm Beach County (the “Council”) is an independentspecial district authorized under the Laws of Florida Statutes Chapter 86 196. The purpose of theCouncil is to address public policy issues and needs relating to children in Palm Beach County andto respond to those needs by planning, funding, developing and evaluating community programsthat are operated for the benefit of Palm Beach County's children and families.

Prevention Partnerships for Children, Inc. (“Prevention Partnerships”) is a legally separatenon profit 501(c)(3) corporation started by the Council to carry out the functions previouslyperformed by the Maternal Child Family Health Alliance, along with other systems coordinatingfunctions. Prevention Partnerships is reported as a blended component unit, specifically as aspecial revenue fund. Council members are also the Board members of Prevention Partnershipsand there is a financial burden on the primary government, the Council, to finance deficits andprovide financial support to Prevention Partnerships. The financial burden is evidences by theannual budgeted transfers – other financing sources (uses). Therefore management hasdetermined that the component unit, Prevention Partnerships, functions as an integral part of theprimary government, the Council. Separate financial statements are not issued by PreventionPartnerships.

NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying financial statements conform to United States generally acceptedaccounting principles (“GAAP”) for governmental units as prescribed by the GovernmentalAccounting Standards Board (“GASB”) and other recognized authoritative sources. The moresignificant accounting policies are summarized in the following paragraphs.

The Reporting Entity:

As required by accounting principles generally accepted in the United States of America, theaccompanying financial statements present the primary government, the Council, and itscomponent unit (entities for which the Council is considered financially accountable). Blendedcomponent units, while legally separate entities, are, in substance, part of the primarygovernment's operations. Thus, blended component units are appropriately presented as funds ofthe primary government. There is one blended component unit, as described in Note 1, included inthe Council’s reporting entity, and thus is appropriately presented as a fund of the primarygovernment. Discretely presented component units are required to be reported in a separatecolumn in the government wide financial statements to emphasize that they are legally separatefrom the government. The Council does not have discretely presented component units to report.

The “Governing Board” of the Council is composed of ten members, five of whom aredesignated by statute and five of whom are appointed by the Governor of Florida. The Council hascomplete authority to hire management and all other employees and to delegate thoseresponsibilities. The Council is empowered by Florida Statute to levy ad valorem taxes againstproperty owners in Palm Beach County (the “County”). The Council's property tax levy isindependent of the levies of the County. The County has no claim to Council surpluses and has nobudgetary authority. Based upon application of these criteria the Children’s Services Council ofPalm Beach County has determined that the Council is a primary government and, accordingly, isnot a component unit of the County.

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22


September 30, 2014

NOTE 2 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

While the Council provides funding for various agencies, each agency is financiallyindependent of the Council. The Council has no authority to appoint or hire management of theagencies nor does it have responsibility for routine operations of the agencies. Based uponapplication of these factors, the Council has concluded that research criteria to identify componentunits, the various funded agencies, and their financial statements are excluded from the reportingentity.

Government wide and Fund Financial Statements:

The government wide financial statements (i.e., the statement of net position and thestatement of activities) report information on the primary government. Governmental activities,which are normally supported by taxes and intergovernmental revenues, are reported separatelyfrom business type activities, which rely significantly on fees and charges for support. Eliminationshave been made to reduce the effect of interfund activities.

The statement of activities demonstrates the degree to which the direct expenses of a givenfunction or segment is offset by program revenues. Direct expenses are those that are clearlyidentifiable with a specific function or segment. Program revenues include 1) charges to customersor applicants who purchase, use, or directly benefit from goods, services, or privileges provided bya given function or segment and 2) grants and contributions that are restricted to meeting theoperational or capital requirements of a particular function. Taxes and other items not properlyincluded among program revenues are reported instead as general revenues.

Separate financial statements are provided for the governmental funds and the proprietaryfund. Major individual governmental funds and the proprietary fund are reported as separatecolumns in the fund financial statements.

Fund Balance:

The Council follows GASB Statement No. 54, Fund Balance Reporting and GovernmentalFund Type Definitions, which requires that governmental fund financial statements present fundbalances based on classifications that comprise a hierarchy that is based primarily on the extent towhich the Council is bound to honor constraints on the specific purposes for which amounts in therespective governmental funds can be spent. The classifications used in the governmental fundfinancial statements are as follows:

Nonspendable: This classification includes amounts that cannot be spent because they areeither (a) not in spendable form or (b) are legally or contractually required to be maintained intact.“Not in spendable form” includes items that are not expected to be converted to cash (such asinventories and prepaid amounts) and items such as long term amount of loans and notesreceivable, as well as property acquired for resale. The Council has a nonspendable fund balance of$ 203,056 at September 30, 2014, which represents prepaid items.

Restricted: This classification includes amounts for which constraints have been placed onthe use of the resources either (a) externally imposed by creditors (such as through a debtcovenant), grantors, contributors, or laws or regulations of other governments, or (b) imposed bylaw through constitutional provisions or enabling legislation. The Council has no restricted fundbalance at September 30, 2014.

38

23


September 30, 2014


Committed: This classification includes amounts that can be used only for specific purposesas determined by formal action of the Council itself, using its highest level of decision makingauthority (i.e., the Council Members). These amounts cannot be used for any other purpose unlessthe Council removes or changes the specified use by taking the same type of action (resolution)that was employed when the funds were initially committed. The Council has no committed fundbalance at September 30, 2014.

Assigned: This classification includes amounts that are constrained by the Council’s intent tobe used for a specific purpose but are neither restricted nor committed. This intent can beexpressed by the governing body, or by an official (Chief Executive Officer), or body (FinanceCommittee) which the governing body delegated authority. The Council Members have delegatedthis authority and responsibility through a fund balance policy, approved via resolution. Councilmanagement makes recommendation concerning the assignment of fund balance to the FinanceCommittee, which was established during the current year. In general, the Finance Committee, inturn, either approves the recommendations as presented or modifies them and presents the finalrecommendation to the full Council (governing body) for their approval. The Council may alsoassign fund balance as it does when appropriating fund balance to cover a gap between estimatedrevenue and appropriations in the subsequent year’s appropriated budget. This classification alsoincludes the remaining positive fund balance for all governmental funds except for the GeneralFund, as applicable. Unlike commitments, assignments generally can only exist temporarily. Inother words, an additional action does not normally have to be taken for the removal of anassignment. Conversely, as discussed above, an additional action is essential to either remove orrevise a commitment. The Council, Chief Executive Officer, and the Finance Committee, asapplicable, have assigned fund balance of $ 20,907,835 at September 30, 2014, which is comprisedof the following:

Subsequent year's expenditures $ 20,307,835Third floor build out 600,000

$ 20,907,835

Unassigned: This classification includes amounts that have not been assigned to other fundsand that have not been restricted, committed or assigned to specific purposes within the GeneralFund. Positive amounts are only reported in the General Fund. The Council has an unassignedfund balance of $ 39,611,139 at September 30, 2014.

When expenditures are incurred for purposes for which both restricted and unrestrictedfund balance is available, the Council considers restricted funds to have been spent first unlessthere are legal documents/contracts that prohibit doing this, such as grant agreements requiringdollar for dollar spending. When expenditures are incurred for which committed, assigned orunassigned fund balances are available, the Council considers amounts to have been spent first outof committed funds, then assigned funds and finally unassigned funds, as needed, unless theCouncil Members, or delegated official, or body has provided otherwise in its committed orassignment actions.

39

24


September 30, 2014


Minimum Fund Balance Policy:

The Council’s policy, implemented during fiscal year 2014, is to maintain a minimumGeneral Fund balance to meet seasonal shortfalls in cash flow and reduce susceptibility toemergency and unanticipated expenditures and/or revenue shortfalls. The Council Members haveadopted a financial standard to maintain a minimum fund balance of 30% of the subsequent year’stotal budget. If the fund balance falls below the minimum 30% of the proposed annual operatingbudget for the subsequent year, in each year of a three year period, a specific amount will beallocated in the Council’s annual budget to be used to replenish the fund to the 30% floor. Theminimum fund balance requirement as of September 30, 2014 was approximately $ 36 million.

Net Position:

Net position represents the difference between assets and liabilities in the governmentwide financial statements and the proprietary fund at the governmental fund level. Net investmentin capital assets consists of capital assets net of accumulated depreciation and if applicable,reduced by the outstanding balance of any borrowings used for the acquisition, construction orimprovements of those assets. Net position is reported as restricted when there are limitationsimposed in their use either through enabling legislation or through external restrictions imposed bycreditors, grantors or laws or regulations of other governments.

Measurement Focus, Basis of Accounting and Financial Statement Presentation:

The government wide and proprietary fund financial statements are reported using theeconomic resources measurement focus and the accrual basis of accounting. Revenues arerecorded when earned and expenses are recorded when a liability is incurred, regardless of thetiming of related cash flows. Property taxes are recognized as revenues in the year for which theyare levied. Grants and similar items are recognized as revenue as soon as all eligibilityrequirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resourcesmeasurement focus and the modified accrual basis of accounting. Revenues are recognized assoon as they are both measurable and available. Revenues are considered to be available whenthey are collectible within the current period or soon enough thereafter to pay liabilities of thecurrent period. For this purpose, the Council considers property taxes to be available if they arecollected within sixty days of the end of the current fiscal year. A six month availability period isused for all other governmental fund revenues. Expenditures are generally recorded when aliability is incurred, as under accrual accounting. However, expenditures related to compensatedabsences and other post employment benefits are recorded only when a payment is due.

Amounts reported as program revenues include 1) charges to customers or applicants forgoods, services or privileges provided; 2) operating grants and contributions, and 3) capital grantsand contributions. Internally dedicated resources are reported as general revenues rather than asprogram revenues. Likewise, general revenues include all taxes.

The proprietary fund distinguishes operating revenues and expenses from nonoperatingitems. Operating revenues and expenses generally result from providing services in connectionwith a proprietary fund’s ongoing operations. The principal operating revenues relate totechnology fees charged and associated with the SAMIS Collaborative. Operating expenses includethe cost of providing these services and depreciation expense on capital assets. All revenues andexpenses not meeting this definition are reported as nonoperating revenues and expenses, asapplicable.

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25


September 30, 2014


Major Funds:

The Council reports the following major governmental funds:

The General Fund is the Council’s primary operating fund. It accounts forall financial resources of the Council.

The Prevention Partnerships, Special Revenue Fund, presents theoperations of Prevention Partnerships for Children, Inc., which is ablended component unit as discussed in Notes 1 and 2. The revenuesources are comprised of grant income and other financing sources,including transfers from the general fund, to pay for children’s programs.

The Council reports the following major enterprise fund:

SAMIS Collaborative: The Council and principally five other children’sservices providers in Florida have an inter local agreement for theutilization of the Services and Activities Management Information System(SAMIS). Enhancement, operation and replacement fees are billed to theCouncil, Children’s Services Council of Broward County, JacksonvilleChildren’s Commission, Children’s Services Council of Martin County,Children's Trust of Miami Dade County, and Palm Beach CountyCommunity Services Department, each of which use the web basedapplication.

Budgets and Budgetary Accounting:

Budgets are adopted on a basis consistent with United States Generally AcceptedAccounting Principles (“GAAP”). The reported budgetary data represents the original and the finalamended budgets as approved by the Council Members. Budgets are adopted for all funds. Thelevel of control at which expenditures may not legally exceed the budget is at the function level(i.e. children’s programs, administrative support, administrative and general, other, reserves foruncollectibles, contingency and capital outlay).

Encumbrances:

Encumbrance accounting is employed as an extension of the formal budgetary process toreflect the estimated amount of future expenditures arising from the issuance of purchase orders,contracts or other forms of legal commitments existing at year end which will be paid in the future.Encumbrances lapse at year end. Encumbrances do not constitute expenditures or liabilities sincegoods and services have not been received.

Deposits and Investments:

The Council has an investment strategy to maximize the rate of return on its cash balancesand provide for its operating cash needs. The investment strategy provides for longer terminvestments in discount notes issued by U.S. Government agencies, which provide for interest at afixed rate during the term of the note. Earnings from such investments are recorded as interestincome. All investments are stated at amounts that approximate fair value.

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26


September 30, 2014


Prepaid Items:

Payments made to vendors for services or products that will benefit future periodssubsequent to September 30, 2014, are recorded as prepaid items in the government wide andfund statements. The Council uses the consumption method to account for these costs.

Capital Assets:

Capital assets, which include land, intangibles, buildings and improvements, and furnitureand equipment, are reported in the governmental and business type activities of the governmentwide financial statements and the proprietary fund financial statements. Items purchased oracquired are reported at historical cost or estimated historical cost. Donated assets are recordedat their estimated fair market value on the date donated.

Maintenance, repairs, and minor renovations are not capitalized. Expenditures thatmaterially increase values or extend useful lives are capitalized.

Capital assets are depreciated/amortized using the straight line method over the followingestimated useful lives:

Buildings 40Improvements 7 15Furniture and equipment 3 10Intangibles – software and database 7

Depreciation/amortization expense is reflected in the government wide financialstatements in accordance with GASB 34 requirements for capital assets greater than $ 1,000. Asrequired by Florida State Statutes, assets with a historical cost greater than $ 1,000 are tracked andrecorded in the fixed asset system. For governmental fund reporting, capital outlay includes allcapital expenditures over $ 1,000.

Unearned Revenue

Unearned revenue arises when the Council receives resources before it has a legal claim tothem or in connection with resources that have been received, but not yet earned.

Compensated Absences:

The costs of vacation and sick leave benefits (compensated absences) are budgeted andexpended in the General Fund when payments are made to employees. In addition, the Councilrecords expenditures at employment termination in the applicable fiscal year. The estimatedliability for all accrued and vested vacation and sick leave benefits is recorded in the governmentwide financial statements.

Deferred Outflows/Inflows of Resources

In addition to assets, the statement of financial position will sometimes report a separatesection for deferred outflows of resources. This separate financial statement element, deferredoutflows of resources, represents a consumption of net position that applies to a future period(s)and so will not be recognized as an outflow of resources (expense/ expenditure) until then. TheCouncil does not have any items that qualify for reporting in this category.42

27


September 30, 2014


In addition to liabilities, the statement of financial position will sometimes report a separatesection for deferred inflows of resources. This separate financial statement element, deferredinflows of resources, represents an acquisition of net position that applies to a future period(s) andso will not be recognized as an inflow of resources (revenue) until that time. The Council does nothave any items that qualify for reporting in this category.

Property Taxes:

The Council is permitted by Florida Statutes to levy taxes up to 1 mill per $ 1,000 ofassessed valuation. The rate levied for the Council for fiscal year 2014 was .7025 mills. Propertytaxes are levied each November 1 on the assessed value listed as of the prior January 1 for real andpersonal property located within Palm Beach County. The assessed value at January 1, 2013, uponwhich the fiscal year 2014 levy was based, was approximately $ 130.3 billion.

A four percent discount is allowed if the taxes are paid in November, with the discountdeclining by one percentage point each month thereafter. Taxes become delinquent April 1 ofeach year. Delinquent property tax certificates are sold to the public beginning June 1, at whichtime a lien is attached to the property. By fiscal year end, virtually all property taxes are collectedeither directly or through tax certificate sales. Property tax revenues are recorded by the Councilbased on the amount of receipts reported by the County Tax Collector.

Use of Estimates:

The preparation of financial statements in conformity with accounting principles generallyaccepted in the United States of America requires management to make estimates andassumptions that affect the reported amounts of assets and liabilities and disclosure of contingentassets and liabilities at the date of the financial statements, and the reported amounts of revenueand expenses/expenditures during the reporting period. Actual results could differ from thoseestimates.

Date of management review

Subsequent events were evaluated by management through (DATE), which is the date thefinancial statements were available for issuance.

NOTE 3 DEPOSITS AND INVESTMENTS

Deposits:

As of September 30, 2014, the carrying amount of the Council’s book balance for deposits in“Qualified Public Depositories” was $ 5,300,917 and the bank balance was $ 5,691,518. The Councilalso had $ 25 in petty cash for a total carrying amount of $ 5,300,942.

In addition to insurance provided by the Federal Depository Insurance Corporation (“FDIC”),deposits are held in a banking institution approved by the State Treasurer of the State of Florida tohold public funds. Under Florida Statutes Chapter 280, Florida Security for Public Deposits Act, theState Treasurer requires all Florida “Qualified Public Depositories” to deposit, with the Treasurer oranother banking institution, eligible collateral. In the event of failure of a qualified publicdepository, the remaining public depositories would be responsible for covering any resultinglosses. The Council’s deposits at year end are considered insured for custodial credit risk purposes.43

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September 30, 2014

NOTE 3 DEPOSITS AND INVESTMENTS (continued)

Investments:

In accordance with Florida Statutes Section 218.45 and the Council’s investment policy, theCouncil is authorized to invest in the Local Government Surplus Trust Fund; negotiable directobligations of the United States Government; obligations whereby the principal and interest areunconditionally guaranteed by the United States Government; interest bearing time deposits of thequalified state and national banks or savings and loan associations; obligations of the Federal FarmCredit Banks; Federal Home Loan Mortgage Corporation, including Federal Home Loan MortgageCorporation participation certificates; or the Federal Home Loan Bank or its district banks orobligations guaranteed by the Government National Mortgage Association; and other Federalagencies and instrumentalities.

As of September 30, 2014, the Council had the following investments:

Weighted Average Credit RatingInvestments Fair Value Maturity (Years) (Moody's)

U.S. Government Sponsored Agencies:Federal National Mortgage Association(Fannie Mae) $ 37,998,000 0.46 AaaFederal Home Loan Bank 21,999,315 0.29 Aaa

$ 59,997,315

Custodial Credit Risk:

For an investment, custodial credit is the risk that, in the event of the failure of thecounterparty, the Council will not be able to recover the value of its investments that are in thepossession of an outside party. The Council’s investments are held by a counterparty, not in thename of the Council.

However, coverage for cash and securities in protected counterparty client accounts isprovided from two sources. The Securities Investor Protection Corporation (“SIPC”) protects up to$ 500,000, of which $ 250,000 may be cash. The counterparty has obtained additional protectionfor the remaining net equity balance, if any, of the cash and securities in the investment account.This coverage does not insure the quality of the investments or protect against losses fromfluctuating market value.

Credit Risk:

Credit risk is the risk that an issuer or other counter party to an investment will not fulfill itsobligations. Management’s intent is to limit the Council’s investment to the highest credit qualityratings, from a national recognized rating agency, to control credit risk. The Council does not havea formal investment policy that establishes limits/penalties based on credit ratings. Referenceshould be made to the table above for applicable credit ratings.

Concentration Credit Risk:

GASB Statement 40 requires disclosure when the percent of total investment is 5% or morein any one issuer. External investment pools and investments issued or explicitly guaranteed by theU.S. government are exempt from concentration risk disclosures. The concentration of totalinvestments in the Federal National Mortgage Association (Fannie Mae) is 63% and Federal HomeLoan Bank is 37%.

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September 30, 2014

NOTE 3 DEPOSITS AND INVESTMENTS (continued)

Interest Rate Risk:

Interest rate risk is the risk that changes in interest rates will adversely affect the fair valueof an investment. The Council does not have a formal investment policy that limits investmentmaturities as a means of managing exposure to fair value losses arising from increasing interestrates; however, it limits maturities in securities to those that do not extend beyond 12 months.

NOTE 4 – ACCOUNTS RECEIVABLE

The following are summaries of General Fund accounts receivable amounts:

Due from Other Governmental Units:Palm Beach County $ 1,054,244Other Receivables:Healthy Start Coalition of Palm Beach County $ 1,691,041Contract Providers 32,190Others 5,002

$ 1,728,233

In addition, the receivable of $ 125 in the Special Revenue Fund represents an amount duefrom a service provider, while the receivable of $ 2,497 in the proprietary fund represents anamount due from one of the participants in the SAMIS collaborative.

NOTE 5 – INTERFUND RECEIVABLES, PAYABLES AND TRANSFERS

Interfund receivables and payables at September 30, 2014 are as follows:Interfund InterfundReceivables Payables

General Fund $ $ 187,889Special Revenue Fund 187,889

Total $ 187,889 $ 187,889

During the year ended September 30, 2014, the General Fund transferred $ 2,154,113 tothe Special Revenue Fund. The purpose of these transactions is to account for the annual supportbetween the Special Revenue Fund and the General Fund related to quality childcare and healthybeginnings programs administered by Prevention Partnerships.

NOTE 6 CAPITAL ASSETSBalance Balance

October 1, September 30,2013 Additions Deletions 2014

Governmental activities:Capital assets, not beingdepreciated or amortized:Land $ 2,781,948 $ $ $ 2,781,948

Total capital assets, not beingdepreciated or amortized 2,781,948 2,781,948

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September 30, 2014

NOTE 6 CAPITAL ASSETS (continued)Balance Balance

October 1, September 30,2013 Additions Deletions 2014

Capital assets, beingdepreciated or amortized:Building and improvements 19,261,271 7,650 19,268,921Furniture and equipment 3,185,542 389,231 237,484 3,337,289Intangibles software and database 2,452,203 2,452,203

Total capital assets, beingdepreciated or amortized 24,899,016 396,881 237,484 25,058,413

Total capital assets 27,680,964 396,881 237,484 27,840,361

Less accumulateddepreciation and amortization:Building and improvements 3,067,869 512,147 3,580,016Furniture and equipment 2,240,065 373,889 237,484 2,376,470Intangibles software and database 700,628 350,315 1,050,943

Total accumulated depreciationand amortization 6,008,562 1,236,351 237,484 7,007,429

Total capital assets, beingdepreciated or amortized, net 18,890,454 (839,470) 18,050,984

Governmental activitiescapital assets, net $ 21,672,402 $ (839,470) $ $ 20,832,932

Business type activities:Capital assets, being depreciated:Equipment $ 141,978 $ $ $ 141,978

Total capital assets,being depreciated 141,978 141,978

Total capital assets 141,978 141,978

Less accumulated depreciation:Equipment 90,598 24,440 115,038

Total accumulated depreciation 90,598 24,440 115,038

Total capital assets,being depreciated, net 51,380 (24,440) 26,940

Business type activitiescapital assets, net $ 51,380 $ (24,440) $ $ 26,940

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September 30, 2014

NOTE 6 CAPITAL ASSETS (continued)

Depreciation and amortization expense was charged to the following functions during theyear:

Governmental activities:Program services administrative support $ 865,446Administrative and general 370,905

$ 1,236,351

Business type activities:SAMIS Collaborative $ 24,440

NOTE 7 – LONG TERM LIABILITIES

The following is a summary of long term liabilities for fiscal year ended September 30, 2014:Beginning Ending AmountsBalance Balance Due

October 1, September 30, Within2013 Additions Deletions 2014 One Year

Compensated absences:Vacation accrual $ 500,806 $ 474,491 $ 474,277 $ 501,020 $ 115,713Sick leave accrual 166,701 319,409 363,989 122,121 38,374OPEB obligation 118,276 8,705 126,981

Total long term liabilities $ 785,783 $ 802,605 $ 838,266 $ 750,122 $ 154,087

For governmental activities, compensated absences and OPEB obligations are generallyliquidated by the General Fund.

NOTE 8 OTHER POST EMPLOYMENT HEALTH CARE BENEFITS

GASB Statement No. 45: Accounting for Financial Reporting by Employers for PostEmployment Benefits Other than Pensions ("OPEB"), established accounting standards for postretirement benefits. The standard does not require funding of OPEB expense, but any differencebetween the annual required contribution ("ARC") and the amount funded during the year isrequired to be recorded in the employer's Statement of Net Position as an increase (or decrease) inthe OPEB obligation. Recognition of the liability accumulated for prior years will be phased in over30 years, commencing with the 2009 liability. The Council obtained an actuarial valuation inaccordance with the standards of the Statement.

Plan Description and Funding Policy:

Employees who retire from the Council and their dependents are eligible to continue toparticipate ("single employer plan") in the Council's health insurance plan (medical, prescription,vision, and dental) currently offered through the Council at the "blended" employee group ratewhich is determined annually by the Council. The retiree must continue to meet all participationrequirements and pay all applicable premiums by the specified due date. Life insurance benefitsare portable and the retiree must pay premiums to the carrier directly. As of September 30, 2014,there are five participating retirees in the group health program.

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September 30, 2014

NOTE 8 OTHER POST EMPLOYMENT HEALTH CARE BENEFITS (continued)

The Council provides no funding for any portion of the premiums after retirement.However, the Council recognizes that there is an "implicit subsidy" arising as a result of the blendedrate premium since retiree health care costs, on average, are higher than active employeehealthcare costs. The plan is not accounted for as a trust fund and an irrevocable trust has notbeen established to fund this plan. The plan does not issue a separate financial report. It is theCouncil's current policy to fund the plan on a "pay as you go" basis.

Annual OPEB Cost and Net OPEB Obligation:

The following table shows the components of the Council’s annual OPEB cost for the year,the amount assumed contributed, and the change in the net OPEB Obligation.

Development of theAnnual Required Contribution (ARC)

Employer Normal Cost $ 13,633Amortization of Unfunded ActuarialAccrued Liability 6,616Interest Adjustment 810

Total ARC for FY September 30, 2014 21,059

Interest on Net OPEB Obligation 4,731Adjustments to Net OPEB Obligation (7,160)

Annual OPEB Cost 18,630

Estimated Annual Employer Contribution(pay as you go) (9,925)

Increase in net OPEB Obligation 8,705

Net OPEB Obligation, October 1, 2013 118,276

Net OPEB Obligation, September 30, 2014 $ 126,981

The annual OPEB cost, the percentage of annual OPEB cost contributed to the Plan and thenet OPEB obligation at September 30, 2014 and the two preceding years were as follows:

PercentageFiscal Year Annual of OPEB Cost Net OPEBEnded OPEB Cost Contributed Obligation

9/30/2014 $ 18,630 53.3% $ 126,9819/30/2013 $ 18,960 37.9% $ 118,2769/30/2012 $ 19,372 10.4% $ 106,502

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September 30, 2014

NOTE 8 OTHER POST EMPLOYMENT HEALTH CARE BENEFITS (continued)

The funded status of the plan as of October 1, 2011, latest actuarial valuation, was asfollows:

Actuarial Accrued Liability $ 111,697Actuarial Value of Plan Assets $Unfunded Actuarial AccruedLiability (UAAL) $ 111,697Funded Ratio 0.00%Covered Payroll $ 6,544,922UAAL as a Percentage of Covered Payroll 1.71%

Actuarial valuations involve estimates of the value of reported amounts and assumptionsabout the probability of events in the future. Amounts determined regarding the status of the planand the annual required contributions of the Council are subject to continual revision as actualresults are compared to past expectations and new estimates are made about the future. Theschedule of funding progress, presented as Required Supplementary Information following thenotes to the financial statements, is designed to provide multi year trend information that showswhether the actuarial value of the plan assets is increasing or decreasing over time relative to theactuarial liabilities for benefits.

Actuarial Methods and Assumptions:

Projections of benefits are based on the substantive plan and include the type of benefits inforce at the valuation date and the pattern of sharing benefits between the Council and the planmembers at that point. Actuarial calculations reflect a long term perspective and employ methodsand assumptions that are designed to reduce the short term volatility in actuarial accrued liabilitiesand the actuarial value of assets. Significant methods and assumptions used for the valuation areas follows:

Measurement Date October 1, 2011Actuarial Cost Method Projected Unit CreditAmortization Method Closed, Level Dollar

AmortizationAmortization Period 30 Years

Actuarial Assumptions:Discount Rate 4%Inflation Rate 4%Healthcare Cost Trend Rates 10.44% reduced linearly

to 5% by 2018,and remaining at 5%for fiscal year 2019

and thereafter.Participation Rate 50%

Changes Since Last Valuation NONE

NOTE 9 DUE TO AGENCIES

The balance of $ 6,420,428 in due to agencies represents reimbursement for expendituresto funded agencies for services substantially performed in August and September 2014.49

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September 30, 2014

NOTE 10 COMMISSIONS OF PROPERTY APPRAISER AND TAX COLLECTOR

The budget of the property appraiser's office, as approved by the Department of Revenue,is the basis upon which taxing authorities of the County (except municipalities and the districtschool board) are billed by the property appraiser for services rendered. Each taxing authority isbilled an amount that bears the same proportion to the total amount of the budget as its share ofad valorem taxes bore to the total levied for the preceding year. The Council paid fees ofapproximately $ 783,000 to the property appraiser for the year ended September 30, 2014.

The tax collector's actual costs of collection must not exceed 2% of the tax revenuescollected. The Council's fees and charges for the year amounted to approximately $ 673,000 or0.8% of tax revenues collected.

NOTE 11 PENSION PLAN AND DEFERRED COMPENSATION PLAN

Pension Plan:

The Council had previously adopted a defined contribution pension plan administered by aninsurance company effective February 1989. The Governing Council may amend benefits and otherplan provisions. A defined contribution pension plan provides pension benefits in return forservices rendered, provides an individual account for each participant, and specifies howcontributions to the individual's account are to be determined instead of specifying the amount ofbenefits the individual is to receive. Under a defined contribution pension plan, the benefits aparticipant will receive depend solely on the amount contributed to the participant's account andthe returns earned on investments of those contributions. Forfeitures offset the monthly billingsbut are not reallocated to other participants accounts.

Eligible employees must have completed one year of service of at least 1,000 hours, and areat least 18 years old. Any employment in the non profit health or social services field during thethree year period immediately preceding employment with the Council will count as service forpurposes of active participation. The plan’s vesting schedule is as follows: 25% after two years ofservice, 50% after three years of service, 75% after four years of service and 100% after five yearsof service. In addition, a plan participant who is an employee of the Council on or after the normalretirement age (age 65) or who meets the early retirement age (age 55) shall be 100% vested.Finally, if an employee of the Council becomes totally or permanently disabled or dies the vestingpercentage shall be 100%.

The Council is required to contribute a percentage of the covered employee’s regular salarybased on the date of hire and employee elections. For employees hired prior to January 1, 2012,the Council is required to contribute 13% of the covered employee's regular salary for employeesemployed less than ten years, 15% for employees employed ten to fourteen years, 17% foremployees employed fifteen to nineteen years, and 19% for employees with twenty or more yearsof employment. For employees hired on or after January 1, 2012 the Council contributes 5% of thecovered employees’ regular salary and matches employee contributions 100% up to an additional5% of their regular salary.

During the year, the Council's required contributions amounted to approximately $ 967,500which is 13.56% of the current year's covered payroll. Contributions to the pension plan are mademonthly. There were four (4) forfeitures processed in the amount of approximately $ 33,000 forthe defined contribution plan during 2014. For the year ended September 30, 2014, the Council'stotal payroll (not including accrued benefits) for all employees was approximately $ 7,457,000 andthe Council's contributions to the plan were based on a payroll of approximately $ 7,136,000.50

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September 30, 2014

NOTE 11 PENSION PLAN AND DEFERRED COMPENSATION PLAN (continued)

The pension plan held no securities of the Council or other related parties during the year oras of the close of the fiscal year. This plan is administered by Alerus Financial, N.A. Under this plan,all assets and income of the plan are held in trust for the exclusive benefit of participants.Accordingly, the assets and liabilities of the plan are not included in the Council's financialstatements.

Deferred Compensation Plan:

Employees of the Council may participate in a deferred compensation plan adopted underthe provisions of Internal Revenue Code (“IRC”) Section 457 (Deferred Compensation Plans withRespect to Service for State and Local Governments). The Governing Council may amend benefitsand other plan provisions. The deferred compensation plan is available to all employees of theCouncil.

Under the plan, employees may elect to defer a portion of their salaries and avoid payingtaxes on the deferred portion until the withdrawal date. In general, the deferred compensationamount is not available for withdrawal by employees until termination, retirement, death, orunforeseeable emergency. The plan provisions provide that all assets of the plan be held in trust,or under one or more appropriate annuity contracts or custodial accounts, for the exclusive benefitof plan participants and their beneficiaries.

This plan is administered by Alerus Financial, N.A. Under the plan, all assets and income ofthe plan are held in trust for the exclusive benefit of participants. Accordingly, the assets andliabilities of the plan are not included in the Council's financial statements.

NOTE 12 – RETIREMENT HEALTH SAVINGS PLAN

The Council had previously adopted a Retirement Health Savings Plan (“RHS”) administeredby ICMA Retirement Corporation effective January 1, 2006. The Governing Council may amendbenefits and other plan provisions. The RHS is to be used for qualified health expenses duringretirement.

Participation in the plan is mandatory for all full time employees and part time employeeswho work an average of 21 hours per week (90 days minimum period of service and over 18 yearsof age). The plan is a defined contribution plan, funded based on the schedule discussed herein. Allcontributions to the plan are on a pre tax basis and withdrawals are tax free if used by theparticipant, spouse or dependent for qualified expenses. Annual mandatory employee sick leavecontributions are as follows: 0% if less than 100 hours accrued, 20% if 100 199 hours accrued, 25%if 200 299 hours accrued, 30% if 300 399 hours accrued, 35% if 400 or more hours accrued.

NOTE 13 COMMITMENTS AND CONTINGENCIES

Children's Programs:

On September 25, 2014, the Council approved direct services funding for next year'schildren's programs in the amount of $ 98,902,004.

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September 30, 2014

NOTE 13 COMMITMENTS AND CONTINGENCIES (continued)

Risk Management:

The Council is exposed to various risks of loss related to torts; theft of, damage to, anddestruction of assets; errors and omissions; injuries to employees; and natural disasters. TheCouncil purchases commercial insurance to cover the various risks. Retention of risks is limited tothe excess of those that are insured, those risks that are uninsurable, and deductibles ranging from$ 1,000 (damage) to $ 1,000,000 (natural disaster) per occurrence. Review of the past three yearsreveals settled claims have not exceeded insurance coverage.

From time to time, the Council is involved in certain litigation which arises in the normalcourse of operations. Management believes the ultimate outcome of such litigation, if any, shouldnot have any material adverse effect on the financial condition of the Council.

Grant Funding:

Funding agreements for various grants are entered into on an annual basis. The release offunds is subject to terms and deliverables agreed upon with the grantor agencies. Programexpenditures made by the Council are subject to additional audit by grantor agencies. As a result ofsuch audits, the grantor may require that amounts be returned. As of September 30, 2014, theCouncil had no disallowed expenditures, as a result of such audits, requiring payback.

Operating Leases:

The Council leases equipment under various operating lease arrangements at a basemonthly rental aggregating approximately $ 4,300 through November 2015 and at lesser amountsthrough November 2016. Total rental expense in connection with these agreements, includingancillary charges, amounted to approximately $ 64,600 for the year ended September 30, 2014.

The future minimum base lease payments applicable to these leases are approximately asfollows:

2015 $ 51,1002016 11,7002017 600

Totals $ 63,400

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REQUIRED SUPPLEMENTARYINFORMATION

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Actuarial UAAL as aActuarial Accrued Unfunded percentage ofValue of Liability AAL Funded Covered Covered

Valuation Assets (AAL) (UAAL) Ratio Payroll PayrollDate (a) (b) 0 (b a) (a/b) (c) ((b a)/c)

* 10/1/2008 $ $ 130,774 $ 130,774 0% $ 7,953,014 1.64%10/1/2011 $ $ 111,697 $ 111,697 0% $ 6,544,922 1.71%

* Year of GASB Statement No. 45 implementation.

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSCHEDULE OF FUNDING PROGRESS

OTHER POST EMPLOYMENT HEALTH CARE BENEFITS PLANPAY AS YOU GO APPROACH

54

SUPPLEMENTAL INFORMATION

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Administrative and General Program Services Administrative SupportFinal FinalBudget Actual Variance Budget Actual Variance

ADMINISTRATIVE EXPENDITURES:PERSONAL SERVICES:Salaries $ 2,804,714 $ 2,811,541 $ (6,827) $ 4,638,560 $ 4,645,357 $ (6,797)FICA 193,038 189,867 3,171 358,499 352,609 5,890Retirement 411,789 386,872 24,917 764,751 718,476 46,275Florida unemployment 46,893 37,500 9,393 87,086 69,642 17,444Worker's compensation 8,076 7,553 523 14,998 14,027 971Health/life/AD&D 626,843 548,963 77,880 1,164,137 1,023,987 140,150Temporary personnel 21,000 18,904 2,096Tuition reimbursement 44,000 53,943 (9,943)Other fringe benefits 48,755 34,477 14,278 90,545 64,028 26,517

Total personal services 4,205,108 4,089,620 115,488 7,118,576 6,888,126 230,450

TRAVEL:Travel in area 5,640 4,038 1,602 10,475 7,500 2,975Conferences/staff development 67,788 114,866 (47,078) 125,892 114,866 11,026Council member travel 3,000 817 2,183

Total travel 76,428 119,721 (43,293) 136,367 122,366 14,001

BUILDING 267,805 254,073 13,732 497,351 471,850 25,501

COMMUNICATIONS:Telephones 28,700 19,146 9,554 53,300 35,558 17,742Postage 10,593 10,423 170 19,672 19,357 315

Total communications 39,293 29,569 9,724 72,972 54,915 18,057

PRINTING AND SUPPLIES:Printing 61,313 57,335 3,978 113,866 106,480 7,386Supplies 58,467 63,201 (4,734) 108,582 117,373 (8,791)

Total printing and supplies 119,780 120,536 (756) 222,448 223,853 (1,405)

CONTRACTUAL SERVICES:Professional 258,731 298,761 (40,030) 480,501 554,841 (74,340)

OTHER:Insurance 170,000 196,056 (26,056)Dues and subscriptions 70,331 55,075 15,256 130,614 102,282 28,332Rewards and recognition 1,617 1,476 141 3,283 2,741 542Training and development 58,000 59,116 (1,116)Planning and policy issues 15,750 17,568 (1,818) 29,250 32,627 (3,377)Public notices, employmentadvertising and background checks 12,000 13,808 (1,808)Copier equipment 25,550 22,618 2,932 47,450 42,006 5,444Computer maintenance 105,326 95,379 9,947 195,605 177,132 18,473Banking services 2,950 1,409 1,541

Total other 403,524 403,389 135 464,202 415,904 48,298

Total administrativeexpenditures $ 5,370,669 $ 5,315,669 $ 55,000 $ 8,992,417 $ 8,731,855 $ 260,562

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSUPPLEMENTAL SCHEDULE OF ADMINISTRATIVE EXPENDITURES

BUDGET TO ACTUAL GENERAL FUNDFor the Year Ended September 30, 2014

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FinalBudget Actual Variance

CAPITAL OUTLAY:Furniture, fixtures and equipment $ 437,000 $ 396,881 $ 40,119

Total capital outlay $ 437,000 $ 396,881 $ 40,119

OTHER EXPENDITURES:Property appraiser fee $ 782,916 $ 783,298 $ (382)Tax collector fee 1,821,849 673,306 1,148,543

Total other expenditures $ 2,604,765 $ 1,456,604 $ 1,148,161

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSUPPLEMENTAL SCHEDULE OF CAPITAL OUTLAY AND OTHER EXPENDITURES


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PROVIDER PROFESSIONAL DEVELOPMENT:Triple P $ 169,000 $ 170,347 $ (1,347)System Training & materials 199,000 141,925 57,075Incredible Years 128,000 132,852 (4,852)Senior Exec. Policy Institute 20,000 14,524 5,476

Total Provider Professional Development 516,000 459,648 56,352

QUALITY CHILDCARE PROGRAMS:CSC Scholarship Initiative 29,347,629 29,344,536 3,093QIS Payments 2,802,245 2,627,724 174,521Afterschool Program Development 2,393,179 2,286,655 106,524Enhancements 2,136,412 2,093,161 43,251Professional Development System 2,053,269 2,001,762 51,507SEEK Scholarship 1,883,578 1,532,257 351,321Head Start Match 1,498,163 1,498,163Summer Camp Scholarships 1,113,440 1,074,461 38,979FCCH Technical Assistance/Personnel Enhancements 620,283 591,472 28,811Quality Program Assessment 477,539 468,157 9,382Gold Pilot 640,000 395,863 244,137Budding Readers 371,752 356,025 15,727WELS 150,000 280,996 (130,996)Match Funding 261,264 258,490 2,774Training Registry 350,000 190,559 159,441Data Systems 133,768 167,952 (34,184)Early Headstart Match 118,060 118,060Environmental Rating Scale 70,000 72,900 (2,900)Child Outcome Study 46,785 46,734 51Training Registry Application Hosting 15,000 1,188 13,812

Total Quality Childcare Programs 46,482,366 45,407,115 1,075,251

HEALTHY BEGINNINGS PROGRAM:Entry Agency (Prenatal) 3,158,604 3,065,173 93,431Nurses 3,015,519 2,896,189 119,330Entry Agency (Birth 5) 2,419,576 2,291,666 127,910Parent Child Home Program Oversight 1,834,673 1,833,406 1,267Nurse Family Partnership 1,939,426 1,771,108 168,318Early Steps 1,782,697 1,763,479 19,218First Step to Success 1,743,073 1,693,469 49,604Healthy Families 1,269,797 1,182,096 87,701Triple P 896,184 859,006 37,178Wyman's Teen Outreach Program 809,671 793,859 15,812Data Systems 635,072 607,466 27,606Primary Project 566,896 555,896 11,000Healthy Steps 532,724 487,924 44,800

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSUPPLEMENTAL SCHEDULE OF PROGRAM EXPENDITURES CHILDREN'S PROGRAMS


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(continued)


Data Entry 459,756 452,717 7,039Family Outreach Services 467,284 448,655 18,629Growing Smart 372,955 361,708 11,247Mental Health Services 400,000 353,573 46,427Centering Program 410,067 340,974 69,093Transportation Consultant 184,000 183,639 361Reach Out and Read 179,347 177,151 2,196Educational Wheels 172,513 172,513Prenatal Plus Mental Health services 160,000 142,986 17,014Fetal & Infant Mortality Review (FIMR) 117,273 114,069 3,204Home Visitation Strategy 98,968 99,699 (731)Early Literacy Book Distribution Program 146,169 78,516 67,653Child First 100,000 75,329 24,671Prenatal Plus Nutrition Services 150,000 55,542 94,458Client Engagement & Attrition Survey 50,000 50,000ETO 30,000 29,940 60Dental Services Pregnant Women 30,000 28,980 1,020

Total Healthy Beginnings Program 24,132,244 22,966,728 1,165,516

BRIDGES PROGRAM:Bridges Programs 5,362,718 5,252,400 110,318Bridges Evaluation 4,601 21,843 (17,242)

Total Bridges Program 5,367,319 5,274,243 93,076

INITIATIVES:Program Education 2,047,800 2,370,133 (322,333)Juvenile and Foster Children's Project 2,329,795 2,329,795Agency Certification and Management Services 1,305,679 1,178,980 126,699Mentoring 997,040 997,040Special Needs 946,486 942,518 3,968Safe Kids 237,558 233,101 4,457Continuous Improvement Initiative 200,000 185,086 14,914Inventory Replacement 200,000 146,273 53,727Early Child Learning & Innovation Network 95,594 119,403 (23,809)Relative Caregiver Project 96,556 96,556SAMIS 30,000 76,070 (46,070)Access For Success 79,572 74,384 5,188Palm Beach County Circle Campaign 61,238 61,238Special Funds 60,000 58,821 1,179Glades Family Education 62,000 58,771 3,229Server Hosting 50,000 48,354 1,646Metrics that Matter 15,037 22,500 (7,463)SAMIS Enhancements 20,000 20,839 (839)



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(continued)


Data Systems 15,000 12,000 3,000Revenue Maximization 25,000 9,174 15,826Issue Trak 4,800 4,800Nurse Family Partnership Fees 1,976 1,976

Total Initiatives 8,881,131 9,047,812 (166,681)

COMMUNITY PARTNERSHIPS:Palm Beach County Food Bank 225,000 225,000Information & Crisis Hotline (211) 116,422 116,422Other Program Services 147,062 102,945 44,117Resource Depot 100,000 100,000Common Eligibility 50,000 50,000Drowning Prevention 50,000 50,000Education Commission 50,000 50,000Legal Aid Society Non Profit Legal Assistance 50,000 50,000Palm Beach County Counts 50,000 37,280 12,720Frontiers of Innovation 19,640 18,435 1,205Afterschool Network 10,000 10,000Common Application 5,000 5,000

Total Community Partnerships 873,124 810,082 63,042

Prior year contracted programs refunds (23,921) 23,921

Total Program ExpendituresChildren's Programs $ 86,252,184 $ 83,941,707 $ 2,310,477



60

43


QUALITY CHILDCARE PROGRAM:Technical Assistance Specialists $ 1,565,139 $ 1,542,284 $ 22,855Research Specialist 88,850 88,850Bridges Liaison 75,000 12,786 62,214

Total Quality Childcare Program 1,728,989 1,643,920 85,069

HEALTHY BEGINNINGS PROGRAM:Community Voice 576,532 565,455 11,077WHIN Nurses 552,499 506,678 45,821WHIN Nutrition 70,000 13,594 56,406WHIN Dental 15,300 15,120 180

Total Healthy Beginnings Program 1,214,331 1,100,847 113,484

Total Program ExpendituresChildren's Programs $ 2,943,320 $ 2,744,767 $ 198,553


BUDGET TO ACTUAL SPECIAL REVENUE FUNDFor the Year Ended September 30, 2014

61

STATISTICAL SECTION

62



STATISTICAL SECTION

Financial Trends

These schedules contain trend information to help the reader understand how the Council’s financialperformance and well being have changed over time.

Net Position by Component 44 45

Changes in Net Position 46 47

Fund Balance, Governmental Funds 48

Changes in Fund Balance, Governmental Funds 49 50

Revenue Capacity

These schedules contain information to help the reader assess the Council’s most significant localrevenue source, the property tax.

Assessed Value and Actual Value of Taxable Property 51 52

Direct and Overlapping Property Tax Rates 53

Principal Property Taxpayers 54

Property Tax Levies and Collections 55

Demographic and Economic Information

These schedules offer demographic and economic indicators to help the reader understand theenvironment within which the Council’s financial activities take place.

Demographic and Economic Statistics 56

Principal Employers 57 58

Operating Information

These schedules contain service data to help the reader understand how the information in theCouncil’s financial report relates to the service provided and the activities performed.

Full Time Equivalent Employees by Function 59

Operating Indicators 60

Operating Budget Trends 61 62

NOTE: The Council does not present operating information related to indicators of the volume, usage,or nature of its capital assets. The Council provides all of its services, including administrativefunctions, from its main location (1) in Boynton Beach, Florida. Additional operatinginformation regarding its capital assets is considered not material/relevant to the readers ofthis comprehensive annual financial report.

63

44

Fiscal2005 2006 2007 2008

GOVERNMENTAL ACTIVITIES:Investment in capital assets $ 5,080,409 $ 9,483,955 $ 23,550,754 $ 23,088,674RestrictedUnrestricted 35,785,159 45,534,924 50,516,383 60,671,862

Total governmentalactivities, net assets $ 40,865,568 $ 55,018,879 $ 74,067,137 $ 83,760,536

BUSINESS TYPE ACTIVITIES:Investment in capital assets $ $ $ $RestrictedUnrestricted

Total business typeactivities, net assets $ $ $ $

PRIMARY GOVERNMENT:Investment in capital assets $ 5,080,409 $ 9,483,955 $ 23,550,754 $ 23,088,674RestrictedUnrestricted 35,785,159 45,534,924 50,516,383 60,671,862

Total primary government,net assets $ 40,865,568 $ 55,018,879 $ 74,067,137 $ 83,760,536

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYNet Position by Component

Last Ten Fiscal Years(accrual basis of accounting)

64

45

Year2009 2010 2011 2012 2013 2014

$ 22,443,864 $ 22,155,685 $ 23,008,213 $ 22,738,445 $ 21,672,402 $ 20,832,932

69,461,306 72,976,586 73,498,807 71,279,420 68,309,881 59,971,908

$ 91,905,170 $ 95,132,271 $ 96,507,020 $ 94,017,865 $ 89,982,283 $ 80,804,840

$ 8,781 $ 5,589 $ 2,396 $ 38,875 $ 51,380 $ 26,940266,363 224,443 274,858 289,418 237,064 259,346

$ 275,144 $ 230,032 $ 277,254 $ 328,293 $ 288,444 $ 286,286

$ 22,452,645 $ 22,161,274 $ 23,010,609 $ 22,777,320 $ 21,723,782 $ 20,859,872266,363 224,443 274,858 289,418 237,064 259,346

69,461,306 72,976,586 73,498,807 71,279,420 68,309,881 59,971,908

$ 92,180,314 $ 95,362,303 $ 96,784,274 $ 94,346,158 $ 90,270,727 $ 81,091,126

65

46

2005 2006 2007 2008EXPENSES:Governmental activities:Program services:Children's programs $ 61,104,827 $ 70,285,983 $ 74,255,779 $ 79,526,183Administrative support 5,399,195 6,113,255 9,007,425 6,572,643Total program services 66,504,022 76,399,238 83,263,204 86,098,826

General administration:Administrative and general 5,205,209 5,718,030 8,222,738 8,684,260

Total general administration 5,205,209 5,718,030 8,222,738 8,684,260

Total governmental activities 71,709,231 82,117,268 91,485,942 94,783,086

Business type activities:SAMIS collaborativeTotal business type activities

Total primary government expenses $ 71,709,231 $ 82,117,268 $ 91,485,942 $ 94,783,086

PROGRAM REVENUES:Governmental activities:Operating grants and contributions $ 6,368,124 $ 6,742,654 $ 7,899,167 $ 6,084,346

Total governmental activitiesprogram revenues 6,368,124 6,742,654 7,899,167 6,084,346

Business type activities:Charges for servicesOperating grants and contributions

Total business type activitiesprogram revenues

Total primary governmentprogram revenues $ 6,368,124 $ 6,742,654 $ 7,899,167 $ 6,084,346

NET (EXPENSE)/REVENUEGovernmental activities $ (65,341,107) $ (75,374,614) $ (83,586,775) $ (88,698,740)Business type activities

Total primary government,net (expense) revenue $ (65,341,107) $ (75,374,614) $ (83,586,775) $ (88,698,740)

GENERAL REVENUES:Governmental activities:Ad valorem taxes $ 74,257,796 $ 86,500,121 $ 95,978,470 $ 95,375,652Interest Income 1,310,025 2,947,274 3,760,515 3,002,373Miscellaneous 26,032 80,530 2,896,048 14,114Total governmental activities 75,593,853 89,527,925 102,635,033 98,392,139Business type activities:

Total primary government $ 75,593,853 $ 89,527,925 $ 102,635,033 $ 98,392,139

CHANGE IN NET POSITION:Governmental activities $ 10,252,746 $ 14,153,311 $ 19,048,258 $ 9,693,399Business type activities

Total primary government $ 10,252,746 $ 14,153,311 $ 19,048,258 $ 9,693,399

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYChanges in Net PositionLast Ten Fiscal Years

(accrual basis of accounting)

Fiscal

66

47

2009 2010 2011 2012 2013 2014

$ 76,722,483 $ 80,240,730 $ 81,159,984 $ 82,465,027 $ 83,045,576 $ 86,686,4747,522,406 8,273,620 8,717,262 7,811,151 8,626,141 9,576,58484,244,889 88,514,350 89,877,246 90,276,178 91,671,717 96,263,058

7,967,770 7,739,713 7,881,601 8,336,842 6,490,256 7,130,2507,967,770 7,739,713 7,881,601 8,336,842 6,490,256 7,130,250

92,212,659 96,254,063 97,758,847 98,613,020 98,161,973 103,393,308

349,573 114,341 272,370 320,178 414,749 363,429349,573 114,341 272,370 320,178 414,749 363,429

$ 92,562,232 $ 96,368,404 $ 98,031,217 $ 98,933,198 $ 98,576,722 $ 103,756,737

$ 6,825,528 $ 5,859,504 $ 6,322,044 $ 5,687,606 $ 5,419,242 $ 5,640,202

6,825,528 5,859,504 6,322,044 5,687,606 5,419,242 5,640,202

315,023 69,229 319,592 371,217 374,900 361,271309,694

624,717 69,229 319,592 371,217 374,900 361,271

$ 7,450,245 $ 5,928,733 $ 6,641,636 $ 6,058,823 $ 5,794,142 $ 6,001,473

$ (85,387,131) $ (90,394,559) $ (91,436,803) $ (92,925,414) $ (92,742,731) $ (97,753,106)275,144 (45,112) 47,222 51,039 (39,849) (2,158)

$ (85,111,987) $ (90,439,671) $ (91,389,581) $ (92,874,375) $ (92,782,580) $ (97,755,264)

$ 92,797,843 $ 93,356,416 $ 92,252,865 $ 90,165,733 $ 88,250,774 $ 88,197,559718,679 193,081 508,218 221,018 242,572 138,67415,243 72,163 50,469 49,508 213,803 239,430

93,531,765 93,621,660 92,811,552 90,436,259 88,707,149 88,575,663

$ 93,531,765 $ 93,621,660 $ 92,811,552 $ 90,436,259 $ 88,707,149 $ 88,575,663

$ 8,144,634 $ 3,227,101 $ 1,374,749 $ (2,489,155) $ (4,035,582) $ (9,177,443)275,144 (45,112) 47,222 51,039 (39,849) (2,158)

$ 8,419,778 $ 3,181,989 $ 1,421,971 $ (2,438,116) $ (4,075,431) $ (9,179,601)

Year

67

48

Nonspendable Assigned Unassigned TotalFiscal Fund Fund Fund GeneralYear Reserved Unreserved Balance Balance Balance Fund

2005 $ 199,013 $ 36,066,816 $ $ $ $ 36,265,8292006 5,561,956 39,512,152 45,074,1082007 2,027,606 49,217,530 51,245,1362008 3,005,995 58,435,055 61,441,0502009 1,539,544 68,794,316 70,333,8602010 3,138,476 70,760,085 73,898,5612011 * 188,904 14,695,257 59,466,983 74,351,1442012 219,257 12,403,801 59,427,714 72,050,7722013 262,539 43,647,017 25,186,108 69,095,6642014 203,056 20,907,835 39,611,139 60,722,030

Note: The Special Revenue fund balance is zero for all years.* Prior year amounts have not been restated for the implementation of GASB Statement No. 54.

General Fund

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYFund Balance, Governmental Funds

Last Ten Fiscal Years(modified accrual basis of accounting)

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49

2005 2006 2007 2008

REVENUES:Ad valorem taxes $ 74,257,796 $ 86,500,121 $ 95,978,470 $ 95,375,652Grant income 1,310,025 2,947,274 3,760,515 6,084,346Interest income 6,368,124 6,742,654 7,899,167 3,002,373Sponsorship fee and other income 26,032 80,530 19,394 14,114

Total revenues 81,961,977 96,270,579 107,657,546 104,476,485

EXPENDITURES:Program services children's programs 61,125,818 70,272,365 74,235,281 79,526,183Program services administrative support 5,297,022 6,002,022 8,744,114 6,159,729Administrative and general 3,951,580 4,430,870 5,610,196 6,926,102Capital outlay 3,274,607 5,627,542 16,125,781 405,895Other 1,089,924 1,129,501 1,247,901 1,262,662

Total expenditures 74,738,951 87,462,300 105,963,273 94,280,571

Excess (deficiency) ofrevenues over expenditures 7,223,026 8,808,279 1,694,273 10,195,914

OTHER FINANCINGSOURCES (USES):Transfers in 11,977,622 2,756,740 2,168,231 3,185,610Transfers out (11,977,622) (2,756,740) (2,168,231) (3,185,610)Proceeds from sale of capital assets 4,476,755

Total other financingsources (uses) 4,476,755

Net change in fund balance $ 7,223,026 $ 8,808,279 $ 6,171,028 $ 10,195,914

Fiscal

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYChanges in Fund Balance, Governmental Funds

Last Ten Fiscal Years(modified accrual basis of accounting)

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50

2009 2010 2011 2012 2013 2014

$ 92,797,843 $ 93,356,416 $ 92,252,865 $ 90,165,733 $ 88,250,774 $ 88,197,5596,825,528 5,859,504 6,322,044 5,687,606 5,419,242 5,640,202718,679 193,081 508,218 221,018 242,572 138,67415,243 72,163 50,469 49,508 213,803 239,430

100,357,293 99,481,164 99,133,596 96,123,865 94,126,391 94,215,865

76,722,483 80,593,035 82,650,202 83,074,706 83,045,576 86,686,4747,075,304 7,785,367 8,292,430 7,143,582 7,897,886 8,733,8716,185,411 6,058,367 6,177,061 6,204,297 4,293,928 5,315,669226,919 165,328 196,662 352,612 172,265 396,881

1,254,366 1,314,366 1,364,658 1,649,040 1,671,844 1,456,604

91,464,483 95,916,463 98,681,013 98,424,237 97,081,499 102,589,499

8,892,810 3,564,701 452,583 (2,300,372) (2,955,108) (8,373,634)

3,595,694 3,546,779 3,452,179 3,199,184 3,003,778 2,154,113(3,595,694) (3,546,779) (3,452,179) (3,199,184) (3,003,778) (2,154,113)

$ 8,892,810 $ 3,564,701 $ 452,583 $ (2,300,372) $ (2,955,108) $ (8,373,634)

Year

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51

FiscalYear Ended Residential Commercial Industrial

September 30, Property Property Property Other (1)

2005 $ 105,844,120,089 $ 13,107,952,401 $ 2,386,304,935 $ 2,029,982,2772006 122,698,226,218 15,019,455,873 2,889,882,137 2,201,639,2332007 155,613,301,976 18,944,056,570 3,656,980,424 2,534,423,1232008 174,028,276,064 20,298,973,733 4,036,338,050 2,702,945,4562009 169,897,889,833 21,095,215,407 4,321,625,410 2,678,315,4762010 146,107,103,906 18,754,638,949 5,578,717,390 16,529,398,0782011 120,380,754,238 17,029,669,349 4,667,628,664 12,275,867,5582012 118,500,040,513 16,094,242,947 4,520,036,102 12,006,985,3162013 118,762,130,930 16,080,951,616 4,252,615,724 12,107,122,1022014 133,838,509,211 18,192,107,879 3,538,728,868 2,816,124,507

Source: Palm Beach County Property Appraiser.(1) Amount includes agricultural property, institutional, government, leasehold interests,

non agricultural acreage and other miscellaneous items.(2) The Council's maximum base rate is $ 1.00 per $ 1,000 of assessed taxable value.

Note: The basis of assessed value is approximately one hundred percent (100%) of actual value.Property in Palm Beach County is reassessed annually.

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYAssessed Value and Actual Value of Taxable Property

Last Ten Fiscal Years

71

52

Total TotalLess: Tax Exempt Taxable Council

Property Assessed Value Tax Rate (2)

$ 11,975,195,074 $ 111,393,164,628 0.690216,306,205,348 126,502,998,113 0.688723,847,573,259 156,901,188,834 0.619931,266,424,455 169,800,108,848 0.582338,093,831,673 159,899,214,453 0.600946,569,871,602 140,399,986,721 0.689827,162,638,861 127,191,280,948 0.751326,451,338,216 124,669,966,662 0.747525,758,906,056 125,443,914,316 0.730028,063,972,313 130,321,498,152 0.7025

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53

HealthPalm South CareBeach Florida Florida District of

Basic Debt Palm County Water Inland PalmDirect Service Beach School Management Navigation Beach

Fiscal Year Rate Rate Total Rate County (a) Board (b) District (c) District County

2005 0.6902 0.6902 4.7677 8.4320 0.6970 0.0385 1.10002006 0.6887 0.6887 4.7192 8.1060 0.6970 0.0385 1.08002007 0.6199 0.6199 4.4775 7.8720 0.6970 0.0385 0.97002008 0.5823 0.5823 3.9813 7.3560 0.6240 0.0345 0.89002009 0.6009 0.6009 3.9656 7.2510 0.6240 0.0345 0.99752010 0.6898 0.6898 4.5614 7.9830 0.6240 0.0345 1.14512011 0.7513 0.7513 4.9960 8.1540 0.6240 0.0345 1.14512012 0.7475 0.7475 4.7815 7.7780 0.6240 0.0345 1.12502013 0.7300 0.7300 4.7815 7.5860 0.5922 0.0345 1.08002014 0.7025 0.7025 4.9729 7.5940 0.5703 0.0345 1.0800

Source: Palm Beach County, Palm Beach County School Board, South Florida Water ManagementDistrict, Florida Inland Navigation District and Health Care District of Palm Beach County.

(a) Includes levies for operating and debt service costs.

(b) Includes local and state board.

(c) Includes District at Large, Okeechobee Basin, Everglades Construction Project and Big CypressBasin.

Council Overlapping Rates (a)

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYDirect and Overlapping Property Tax Rates

Last Ten Fiscal Years(rate per $1,000 of assessed value)

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54

Percent Percentto Aggregate to Aggregate

Taxes Taxes Taxes TaxesTaxpayer Levied Rank Levied Levied Rank Levied

Florida Power & Light $ 753,834 1 0.98% $ 2,746,139 1 3.00%Town Center at Boca Raton Trust 152,003 4 0.20% 261,190 2 0.29%Bellsouth Telecommunications 313,798 2 0.41% 200,024 3 0.22%Breakers Palm Beach, Inc. 118,136 6 0.15% 186,416 4 0.20%Comcast of Florida 170,495 5 0.19%Gardens Venture LLC 154,550 6 0.17%Panthers BRHC, LTD 123,521 5 0.16% 115,316 7 0.13%HUB Properties Trust 104,706 8 0.11%U.S. Sugar Corporation 154,538 3 0.20% 59,110 9 0.06%Okeelanta Corporation 94,747 8 0.12% 46,084 10 0.05%TJ Palm Beach Assoc. LTD Partners 87,771 9 0.11%Landry, Lawrence L. 98,718 7 0.13%West Palm Beach CRA Lessor 85,563 10 0.11%

Total principal taxpayers $ 1,982,629 2.57% $ 4,044,030 4.42%

Source: Palm Beach County Property Appraiser's Office.

20142005

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYPrincipal Property Taxpayers

Current Year and Nine Years Ago

74

55

Collected within the FiscalYear of the Levy Total Collections to Date

Fiscal Year Collections inEnded Taxes Levied for Percentage Subsequent Percentage

September 30, the Fiscal Year Amount of Levy Years Amount of Levy

2005 $ 76,883,562 $ 74,146,933 96.4% $ 67,743 $ 74,214,676 96.5%2006 87,122,615 86,432,377 99.2% 104,846 86,537,223 99.3%2007 97,263,047 95,873,624 98.6% 98,718 95,972,342 98.7%2008 98,874,603 95,276,934 96.4% 343,355 95,620,289 96.7%2009 96,083,438 92,454,488 96.2% 812,599 93,267,087 97.1%2010 96,847,911 92,543,817 95.6% 520,712 93,064,529 96.1%2011 95,558,809 91,732,153 96.0% 774,848 92,507,001 96.8%2012 93,190,800 89,390,885 95.9% 519,456 89,910,341 96.5%2013 91,574,057 87,810,006 95.9% 135,930 87,945,936 96.0%2014 91,550,852 87,982,941 96.1% 87,982,941 96.1%

Source: Palm Beach County Tax Collector.The Children's Services Council Finance Division.

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYProperty Tax Levies and Collections


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56

Personal Per Capita PublicIncome Personal School

Population (thousands) Income Median Enrollment UnemploymentYear (1)(2) (1)(2) (1)(2) Age (2) (3)(4) Rate (5)

2005 1,265,900 $ 65,286,449 $ 51,070 N/A 175,076 4.00%2006 1,287,987 71,720,669 55,836 N/A 174,935 3.60%2007 1,295,033 75,585,800 58,749 N/A 171,431 4.50%2008 1,294,654 76,712,607 59,240 N/A 170,883 7.20%2009 1,287,344 67,866,247 51,910 N/A 170,757 11.20%2010 1,320,134 67,668,308 51,111 43.50 172,897 11.40%2011 1,325,758 73,014,241 54,616 43.70 174,663 10.30%2012 1,335,415 77,619,551 57,252 43.80 176,901 8.60%2013 1,345,652 79,564,774 57,985 43.90 179,494 7.00%2014 1,360,238 N/A N/A N/A 180,073 5.70%

Source:(1) Palm Beach County Comprehensive Annual Financial Report (CAFR).(2) Florida Legislature Office of Economic and Demographic Research at website:

http://edr.state.fl.us/content/area profiles/county/palmbeach.pdf(3) The School District of Palm Beach County Comprehensive Annual Financial Report

at website: http://www.palmbeachschools.org/accounting/documents/2014CAFRFinal.pdf(4) The School District of Palm Beach County 11th Day Enrollment Count Memo FY 2014

at website: http://www.palmbeachschools.org/planning/FYP2015/Index.asp(5) Florida Department of Economic Opportunity Local Area Unemployment Statistics

at website: http://www.floridajobs.org/labor market information/data centerN/A Not Available

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYDemographic and Economic Statistics

Last Ten Calendar Years

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57

Percentage ofNumber of Total County

Employer (1) Employees (1) Rank Employment (1)

Palm Beach County School District 21,618 1 3.47%State Government 9,100 2 1.46%Palm Beach County 6,379 3 1.02%Federal Government 6,300 4 1.01%Tenet Healthcare Corp 5,000 5 0.80%Columbia Palm Beach Health Care System, Inc. 3,750 6 0.60%Florida Power & Light 2,924 7 0.47%Office Depot 2,680 8 0.43%Boca Raton Resort & Club 2,200 9 0.35%U.S. Sugar Corp. 2,100 10 0.34%

Total 62,051 9.95%

Source:(1) Palm Beach County Comprehensive Annual Financial Report, Fiscal Year Ended

September 30, 2005.(2) Business Development Board.

2005

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYPrincipal Employers

Current Year and Nine Years Ago

77

58

Percentage ofNumber of Total County

Employer (2) Employees (2) Rank Employment (2)

Palm Beach County School District 21,449 1 4.10%Tenet Healthcare Corp 6,100 2 1.17%Palm Beach County 5,330 3 1.02%Columbia Palm Beach Health Care System, Inc. 3,804 4 0.73%G4S 3,000 5 0.57%Florida Atlantic University 2,980 6 0.57%Hospital Corporation of America 2,714 7 0.52%Veterans Health Administration 2,700 8 0.52%Bethesda Memorial Hospital 2,643 9 0.50%Boca Raton Regional Hospital 2,250 10 0.43%

Total 52,970 10.13%

2014

78

59

Full TimeEquivalent

Employees as of Executive Talent and ProgramSeptember 30, Administration Operations Finance Services Communications Grand Total

2005 2 10 13 47 11 832006 3 10 14 54 19 1002007 3 15 16 53 20 1072008 4 14 17 54 20 1092009 4 14 16 53 21 1082010 4 13 16 51 22 1062011 4 11 14 43 18 902012 3 12 15 46 16 922013 3 13 14 49 16 952014 3 13 13 47 18 94

Source: Children's Services Council of Palm Beach County, Finance Administration.

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYFull time Equivalent Employees by Function


79

60

Utilization

Contract/Direct Services:

Amount ActualUnder Expenditures Under

Fiscal Year Contract (a) (b) utilized (c)

2005 100% 79% 21%2006 100% 86% 14%2007 100% 80% 20%2008 100% 82% 18%2009 100% 84% 16%2010 100% 88% 12%2011 100% 93% 7%2012 100% 93% 7%2013 100% 94% 6%2014 100% 97% 3%

(a) Percentage of contract/direct services budget under contract.(b) Percentage of contract/direct services budget spent.(c) Percentage of contract/direct services budget contracted but not spent.

General Fund Total Expenditures & Transfers Out as a Percentage of Revenues

Fiscal Year Budget (d) Actual (e)

2005 115% 91%2006 115% 91%2007 122% 98%2008 112% 90%2009 111% 91%2010 113% 96%2011 111% 100%2012 113% 102%2013 113% 103%2014 114% 109%

(d) Budgeted expenditures & transfers out as a percent of budgeted revenue.(e) Actual expenditures & transfers out as a percent of actual revenue.

Source: The Children's Services Council Finance Division.

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYOperating IndicatorsLast Ten Fiscal Years

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61

Fiscal2005 2006 2007 2008Budget Budget Budget Budget

Healthy Beginnings $ 31,125,254 $ 34,316,607 $ 35,860,599 $ 40,627,353Quality Childcare 31,933,012 29,493,971 33,118,329 29,483,712Bridges 5,976,575 7,118,295 7,235,955 8,304,276Special Funds & Initiatives 8,646,895 10,970,406 17,161,066 18,565,710Administration 11,209,595 11,679,838 16,171,714 15,493,132

TOTAL $ 88,891,331 $ 93,579,117 $ 109,547,663 $ 112,474,183

Source: Children's Services Council, Finance Division

CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYOperating Budget TrendsLast Ten Fiscal Years

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62

Year2009 2010 2011 2012 2013 2014Budget Budget Budget Budget Budget Budget

$ 30,618,844 $ 34,437,911 $ 30,752,083 $ 31,009,733 $ 24,841,747 $ 25,346,57530,405,860 34,212,889 38,377,431 41,362,211 46,707,039 48,211,3558,187,092 7,634,217 4,593,923 4,856,295 5,420,763 5,367,319

21,696,914 15,688,049 15,105,509 11,852,756 11,038,370 10,270,25516,202,840 16,309,195 15,578,777 13,832,217 13,904,622 14,405,536

$ 107,111,550 $ 108,282,261 $ 104,407,723 $ 102,913,212 $ 101,912,541 $ 103,601,040

82

INTERNAL CONTROL ANDCOMPLIANCE SECTION

83

63

INDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTINGAND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS

PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS


We have audited, in accordance with the auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained in Government AuditingStandards issued by the Comptroller General of the United States, the financial statements of thegovernmental activities, the business type activities and each major fund of the Children's ServicesCouncil of Palm Beach County (the “Council”), as of and for the year ended September 30, 2014, andthe related notes to the financial statements, which collectively comprise the Council’s basic financialstatements, and have issued our report thereon dated (DATE).

Internal Control over Financial Reporting

In planning and performing our audit of the financial statements, we considered the Council’sinternal control over financial reporting (internal control) to determine the audit procedures that areappropriate in the circumstances for the purpose of expressing our opinions on the financialstatements, but not for the purpose of expressing an opinion on the effectiveness of the Council’sinternal control. Accordingly, we do not express an opinion on the effectiveness of the Council’sinternal control.

A deficiency in internal control exists when the design or operation of a control does not allowmanagement or employees, in the normal course of performing their assigned functions, to prevent, ordetect and correct, misstatements on a timely basis. A material weakness is a deficiency, or acombination of deficiencies, in internal control, such that there is a reasonable possibility that amaterial misstatement of the entity’s financial statements will not be prevented, or detected andcorrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, ininternal control that is less severe than a material weakness, yet important enough to merit attentionby those charged with governance.

Our consideration of internal control was for the limited purpose described in the first paragraph ofthis section and was not designed to identify all deficiencies in internal control that might be materialweaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify anydeficiencies in internal control that we consider to be material weaknesses. However, materialweaknesses may exist that have not been identified.

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Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Council’s financial statements arefree from material misstatement, we performed tests of its compliance with certain provisions of laws,regulations, contracts, and grant agreements, noncompliance with which could have a direct andmaterial effect on the determination of financial statement amounts. However, providing an opinionon compliance with those provisions was not an objective of our audit, and accordingly, we do notexpress such an opinion. The results of our tests disclosed no instances of noncompliance or othermatters that are required to be reported under Government Auditing Standards.

Purpose of this Report

The purpose of this report is solely to describe the scope of our testing of internal control andcompliance and the results of that testing, and not to provide an opinion on the effectiveness of theentity’s internal control or on compliance. This report is an integral part of an audit performed inaccordance with Government Auditing Standards in considering the entity’s internal control andcompliance. Accordingly, this communication is not suitable for any other purpose.

KEEFE McCULLOUGH


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INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR EACH MAJORPROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE

REQUIRED BY OMB CIRCULAR A 133


Report on Compliance for Each Major Federal Program

We have audited the Children's Services Council of Palm Beach County’s (the “Council”) compliancewith the types of compliance requirements described in the OMB Circular A 133 ComplianceSupplement that could have a direct and material effect on the Council’s major Federal program for theyear ended September 30, 2014. The Council’s major Federal program is identified in the summary ofauditor’s results section of the accompanying schedule of findings and questioned costs.

Management’s Responsibility

Management is responsible for compliance with the requirements of laws, regulations, contracts,and grants applicable to its federal programs.


Our responsibility is to express an opinion on compliance for the Council’s major federal programbased on our audit of the types of compliance requirements referred to above. We conducted ouraudit of compliance in accordance with auditing standards generally accepted in the United States ofAmerica; 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, LocalGovernments, and Non Profit Organizations. Those standards and OMB Circular A 133 require that weplan and perform the audit to obtain reasonable assurance about whether noncompliance with thetypes of compliance requirements referred to above that could have a direct and material effect on amajor Federal program occurred. An audit includes examining, on a test basis, evidence about theCouncil’s compliance with those requirements and performing such other procedures as we considerednecessary in the circumstances.

We believe that our audit provides a reasonable basis for our opinion on compliance for the majorFederal program. However, our audit does not provide a legal determination of the Council’scompliance.

Opinion on the Major Federal Program

In our opinion, the Council complied, in all material respects, with the types of compliancerequirements referred to above that could have a direct and material effect on its major Federalprogram for the year ended September 30, 2014.

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Report on Internal Control over Compliance

Management of the Council is responsible for establishing and maintaining effective internalcontrol over compliance with the types of compliance requirements referred to on the previous page.In planning and performing our audit of compliance, we considered the Council’s internal control overcompliance with the types of requirements that could have a direct and material effect on the majorfederal program to determine the auditing procedures that are appropriate in the circumstances forthe purpose of expressing an opinion on compliance for the major federal program and to test andreport on internal control over compliance in accordance with OMB Circular A 133, but not for thepurpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly,we do not express an opinion on the effectiveness of the Council’s internal control over compliance.

A deficiency in internal control over compliance exists when the design or operation of a controlover compliance does not allow management or employees, in the normal course of performing theirassigned functions, to prevent, or detect and correct, noncompliance with a type of compliancerequirement of a federal program on a timely basis. A material weakness in internal control overcompliance is a deficiency, or combination of deficiencies, in internal control over compliance, suchthat there is a reasonable possibility that material noncompliance with a type of compliancerequirement of a federal program will not be prevented, or detected and corrected, on a timely basis.A significant deficiency in internal control over compliance is a deficiency, or a combination ofdeficiencies, in internal control over compliance with a type of compliance requirement of a federalprogram that is less severe than a material weakness in internal control over compliance, yetimportant enough to merit attention by those charged with governance.

Our consideration of internal control over compliance was for the limited purpose described in thefirst paragraph of this section and was not designed to identify all deficiencies in internal control overcompliance that might be material weaknesses or significant deficiencies. We did not identify anydeficiencies in internal control over compliance that we consider to be material weaknesses. However,material weaknesses may exist that have not been identified.

Purpose of this Report

The purpose of this report on internal control over compliance is solely to describe the scope of ourtesting of internal control over compliance and the results of that testing based on the requirements ofOMB Circular A 133. Accordingly, this report is not suitable for any other purpose.

KEEFE MCCULLOUGH


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CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY, INC.SCHEDULE OF FINDINGS AND QUESTIONED COSTS


A. SUMMARY OF AUDITOR’S RESULTS

1. The auditor’s report expresses an unmodified opinion on the financial statements of theChildren's Services Council of Palm Beach County.

2. No material weaknesses relating to the audit of the basic financial statements are reportedin the Independent Auditor’s Report on Internal Control over Financial Reporting and onCompliance and Other Matters Based on an Audit of Financial Statements Performed inAccordance with Government Auditing Standards.

3. No instances of noncompliance material to the basic financial statements of the Children'sServices Council of Palm Beach County were disclosed during the audit.

4. No material weaknesses relating to the audit of the major Federal program is reported inthe Independent Auditor’s Report on Compliance for Each Major Program and on InternalControl over Compliance Required by OMB Circular A 133.

5. The auditor’s report on compliance for the major Federal program for the Children'sServices Council of Palm Beach County expresses an unmodified opinion.

6. No audit findings relative to the major Federal program for the Children's Services Councilof Palm Beach County is reported in Part C of this schedule.

7. The program tested as a major program is as follows:

Federal Program: CFDA No.

United States Department of Health andHuman Services –

Medical Assistance Program 93.778

8. The threshold for distinguishing Types A and B programs was $ 300,000.

9. Children's Services Council of Palm Beach County qualifies as a low risk auditee pursuant toOMB Circular A 133.

B. FINDINGS FINANCIAL STATEMENT AUDIT

No matters were reported.

C. FINDINGS AND QUESTIONED COSTS MAJOR FEDERAL AWARD PROGRAM AUDIT

No matters were reported.

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CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTY, INC.SCHEDULE OF FINDINGS AND QUESTIONED COSTS


D. OTHER ISSUES

1. A separate management letter was not issued in conjunction with this engagement.

2. No summary schedule of prior audit findings is required because there were no prior auditfindings related to federal programs.

3. No corrective action plan is required because there were no findings reported under OMBCircular A 133.

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CHILDREN’S SERVICES COUNCIL OF PALM BEACH COUNTYNOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

September 30, 2014

NOTE 1 – BASIS OF PRESENTATION

The accompanying Schedule of Expenditures of Federal Awards includes the Federalgrant activity of the Council and Prevention Partnerships For Children, Inc. (blended componentunit). The information in this schedule is presented in accordance with the requirements ofOMB Circular A 133, Audits of State, Local Governments, and Non Profit Organizations.Therefore, some amounts presented in this schedule may differ from amounts presented in, orused in the preparation of, the basic financial statements.

NOTE 2 – CONTINGENCY

The grant revenue amounts received are subject to audit and adjustment. If anyexpenditures or expenses are disallowed by the grantor agencies as a result of such an audit,any claim for reimbursement to the grantor agencies would become a liability of the Council orits blended component unit. In the opinion of management, all grant expenditures are incompliance with the terms of the grant agreements and applicable Federal and state laws andother applicable regulations.

NOTE 3 – PREVENTION PARTNERSHIPS FOR CHILDREN, INC.’S FUNDING

The accompanying Schedule of Expenditures of Federal Awards includes the Federalgrant activity of Prevention Partnerships For Children, Inc. (Federal I.D. Number 56 2445739;D.U.N.S. Number 171079341). During the year ended September 30, 2014, $ 592,670 ofexpenditures under the Women’s Health Initiative grant was reported by this entity.

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INDEPENDENT AUDITOR’S REPORT TO COUNCIL MANAGEMENT


Report on the Financial Statements

We have audited the financial statements of the Children's Services Council of Palm Beach County(the "Council"), as of and for the fiscal year ended September 30, 2014, and have issued our reportthereon dated (DATE).


We conducted our audit in accordance with auditing standards generally accepted in the UnitedStates of America; the standards applicable to financial audits contained in Government AuditingStandards issued by the Comptroller General of the United States; OMB Circular A 133, Audits ofStates, Local Governments and Non Profit Organizations; and Chapter 10.550, Rules of the FloridaAuditor General.

Other Reports and Schedule

We have issued our Independent Auditor’s Report on Internal Control over Financial Reporting andCompliance and Other Matters Based on an Audit of the Financial Statements Performed inAccordance with Government Auditing Standards; Independent Auditor’s Report on Compliance forEach Major Federal Program and Report on Internal Control over Compliance; Schedule of Findings andQuestioned Costs; and Independent Auditor’s Report on an examination conducted in accordance withAICPA Professional Standards, Section 601, regarding compliance requirements in accordance withChapter 10.550, Rules of the Auditor General. Disclosures in those reports and schedule, which aredated (DATE), should be considered in conjunction with this management letter.

Prior Audit Findings

Section 10.554(1)(i)1., Rules of the Auditor General, requires that we determine whether or notcorrective actions have been taken to address findings and recommendations made in the precedingannual financial audit report. There were no recommendations made in the preceding annual financialaudit report.

Official Title and Legal Authority

Section 10.554(1)(i)4., Rules of the Auditor General, requires that the name or official title andlegal authority for the primary government and each component unit of the reporting entity bedisclosed in this management letter, unless disclosed in the notes to the basic financial statements.The Children’s Services Council of Palm Beach County is an independent special district authorizedunder the Laws of Florida Statutes, Chapter 86 196. The Council has one component unit, PreventionPartnerships for Children, Inc., a nonprofit 501(c)(3) corporation organized in the State of Florida andincorporated on March 8, 2004.

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Financial Condition

Section 10.554(1)(i)5.a., Rules of the Auditor General, requires that we report the results of ourdetermination as to whether or not the Council has met one or more of the conditions described inSection 218.503(1), Florida Statutes, and identification of the specific condition(s) met. In connectionwith our audit, we determined that the Council did not meet any of the conditions described in Section218.503(1), Florida Statutes.

Pursuant to Sections 10.554(1)(i)5.c. and 10.556(8), Rules of the Auditor General, we appliedfinancial condition assessment procedures. It is management’s responsibility to monitor the Council’sfinancial condition, and our financial condition assessment was based in part on representations madeby management and the review of financial information provided by same.

Annual Financial Report

Section 10.554(1)(i)5.b., Rules of the Auditor General, requires that we report the results of ourdetermination as to whether the annual financial report for the Council for the fiscal year endedSeptember 30, 2014, filed with the Florida Department of Financial Services pursuant to Section218.32(1)(a), Florida Statutes, is in agreement with the annual financial audit report for the fiscal yearended September 30, 2014. In connection with our audit, we determined that these two reports werein agreement.

Other Matters

Section 10.554(1)(i)2., Rules of the Auditor General, requires that we address in the managementletter any recommendations to improve financial management. In connection with our audit, we didnot have any such recommendations.

Section 10.554(1)(i)3., Rules of the Auditor General, requires that we address noncompliance withprovisions of contracts or grant agreements, or abuse, that have occurred, or are likely to haveoccurred, that have an effect on the financial statements that is less than material but which warrantsthe attention of those charged with governance. In connection with our audit, we did not have anysuch findings.

Purpose of the Letter

Our management letter is intended solely for the information and use of the Legislative AuditingCommittee, members of the Florida Senate and the Florida House of Representatives, the FloridaAuditor General, Federal and other granting agencies, the Council Members, Finance Committee, andapplicable management, and is not intended to be and should not be used by anyone other than thesespecified parties.

KEEFE McCULLOUGH


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INDEPENDENT AUDITOR’S REPORT ON COMPLIANCE WITHSECTION 218.415, FLORIDA STATUTES


We have examined the Children’s Services Council of Palm Beach County’s (the “Council”)compliance with the requirements of Section 218.415, Florida Statutes, Local Government InvestmentPolicies, during the year ended September 30, 2014. Management is responsible for the Council’scompliance with those requirements. Our responsibility is to express an opinion on the Council’scompliance based on our examination.

Our examination was conducted in accordance with attestation standards established by theAmerican Institute of Certified Public Accountants and, accordingly, included examining, on a testbasis, evidence about the Council’s compliance with those requirements and performing such otherprocedures as we considered necessary in the circumstances. We believe that our examinationprovides a reasonable basis for our opinion. Our examination does not provide a legal determinationon the Council’s compliance with specified requirements.

In our opinion, the Council complied, in all material respects, with the aforementionedrequirements for the year ended September 30, 2014.

This report is intended solely for the information and use of the Council Members, FinanceCommittee, management, and the State of Florida Auditor General and is not intended to be andshould not be used by anyone other than these specified parties.

KEEFE McCULLOUGH


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DM155419


Finance Committee Meeting

Thursday, February 26, 2015, 3:30 p.m.

AGENDA / MINUTES Welcome and introductions Finance Committee Members: Tom Lynch, CSC Finance Committee Chair, Present

Thomas Bean, CSC Finance Committee Vice‐chair, Not Present Greg Langowski, Chair Children’s Services Council, Present Tom Weber, Vice Chair Children’s Services Council, Present Paul Dumar, Director Financial Services, Solid Waste Authority, Present John Marino, 1st Senior Vice President, Valley National Bank, Present CSC Staff: Lisa Williams‐Taylor, CEO, Present

Bill Cosgrove, CFO, Present Jen Diehl, Controller, Present Tom Sheehan, General Counsel, Present Elsa Sanchez, Senior Executive Assistant, Present Agenda Items:

1 Minutes January 22, 2015, Approved unanimously on motion by Marino and Dumars 2 January 31, 2015 Financial Statements, Approved unanimously on motion by

Marino and Dumars a. 6.4% underspent

3 CSC Investment Policy, Approved unanimously on motion by Marino and Weber a. Remove SBA from portfolio

4 RFP for Investment Advisor, Approved unanimously with adjustments on motion by Marino and Weber

a. Modify emphasis on maximizing its return to protecting money, to remain liquid and then to maximize return

b. Revise February dates (2) to April 1, 2015 c. Will have one person as contact and questions and email responses listed on

website d. Interest parties will be notified via advertisement, website, email, etc.

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DM155419

e. Finance Committee will be selection team f. Revise criteria points so that experience is less and fees are more since most

will have experience g. Add fiduciary liability to insurance requirements

5 Financial Information for Planning Session a. Explain what CSC is trying to accomplish b. Have forecast with more discussion

6 Finance Committee Membership a. Same membership for one more year, year will end August 2015

7 Other 8 Adjournment, 4:20

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AGENDA ITEM: 3 TITLE: Financial Statements – February 28, 2015 (Unaudited) STAFF: Jennifer Diehl, Controller, Children’s Services Council of Palm

Beach County

SUMMARY:

The financial statements are presented reflecting the estimated operating results of the General Fund and Special Revenue Fund (Prevention Partnerships for Children, Inc.) for the five months ended February 28, 2015. The audit of the Council for the fiscal year ended September 30, 2014 has not been completed and the figures represent unaudited numbers.

Balance Sheet:

As of February 28, 2015 the Council had $104,365,532 held in cash and investments. Of this balance, the investments in federal government bonds total $97,500,000 net of the amortized discount.

The Capital Assets and the Investment in Capital Assets for $20,832,932 represent the costs associated with furniture and fixtures, equipment, and building costs.

Statement of Revenue and Expenses: The budgeted expenditure rate at February 28, 2015 is 41.67%. The estimated expenditure rate for Children’s Programs at February 28, 2015 is 34.48%.

RECOMMENDATION:

I recommend the Finance Committee propose that the Council accept the February 28, 2015 Financial Statements as submitted.

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CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTY

BALANCE SHEET (Unaudited)

February 28, 2015

General Fund Total All Funds

Assets

Cash & Investments 104,365,532$ 13,599$ 104,379,131$ Accounts Receivable 1,054,874 - 1,054,874 Advances to Agencies 4,133,809 - 4,133,809 Prepaid Expenses 262,843 - 262,843 Due From - Special Revenue Fund - 100,679 100,679 Capital Assets 20,832,932 - 20,832,932

Total Assets 130,649,990 114,278 130,764,268

Liabilities & Fund Balance

Liabilities

Allocations to Children's Services Programs 6,216,966 114,278 6,331,244 Deferred Revenue 631,061 - 631,061 Accounts Payable 210,132 - 210,132 Due to - General Fund 100,679 - 100,679

Total Liabilities 7,158,838 114,278 7,273,116

Fund Balance

Nonspendable: Prepaid Expenses 262,843 - 262,843 Assigned: Reserved in accordance with fund balance policy 36,058,774 - 36,058,774 Unassigned: 66,336,603 - 66,336,603

Total Fund Balance 102,658,220 - 102,658,220

Investment in Capital Assets 20,832,932 - 20,832,932

Total Liabilities and Fund Balance 130,649,990$ 114,278$ 130,764,268$

Special Revenue Fund

Prevention Partnership for Children, Inc.

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CHILDREN'S SERVICES COUNCIL OF PALM BEACH COUNTYSTATEMENT OF REVENUE AND EXPENSES CHANGES IN FUND BALANCE

FOR THE FIVE MONTHS ENDED FEBRUARY 28, 2015

Approved Budget Actual Approved Budget Actual Approved Budget Actual

2014/2015 Through Through Variance % 2014/2015 Through Through Variance % 2014/2015 Through Through Variance %

Budget 2/28/2015 2/28/2015 YTD YTD Budget 2/28/2015 2/28/2015 YTD YTD Budget 2/28/2015 2/28/2015 YTD YTD

Revenues

Ad Valorem Property Taxes 94,363,181$ 81,044,979$ 81,044,979$ -$ 85.89% -$ -$ -$ -$ 0.00% 94,363,181$ 81,044,979$ 81,044,979$ -$ 85.89%

Interest Income 150,000 62,500 26,287 36,213 17.52% - - - - 0.00% 150,000 62,500 26,287 36,213 17.52%

Department of Health/Agency

for Health Care Administration 3,053,295 1,272,206 1,017,919 254,287 33.34% - - - - 0.00% 3,053,295 1,272,206 1,017,919 254,287 33.34%

Palm Beach County Head Start Match 4,100,000 1,708,333 1,632,000 76,333 39.80% - - - - 0.00% 4,100,000 1,708,333 1,632,000 76,333 39.80%

Income from Tenants 70,000 29,167 30,835 (1,668) 44.05% - - - - 0.00% 70,000 29,167 30,835 (1,668) 44.05%

Other Income 100,000 41,667 92,736 (51,069) 92.74% - - - - 0.00% 100,000 41,667 92,736 (51,069) 92.74%

Cash Carryforward 20,307,835 - - - 0.00% - - - - 0.00% 20,307,835 - - - 0.00%

Total Revenues 122,144,311 84,158,852 83,844,756 314,096 68.64% - - - - 0.00% 122,144,311 84,158,852 83,844,756 314,096 68.64%

Expenditures

Administrative Expenditures 5,236,854 2,182,023 2,460,119 (278,096) 46.98% - - 547 (547) 100.00% 5,236,854 2,182,023 2,460,666 (278,643) 46.99%

Capital Expenditures 400,000 166,667 15,976 150,691 3.99% - - - - 0.00% 400,000 166,667 15,976 150,691 3.99%

Contingency 500,000 - - - 0.00% - - - - 0.00% 500,000 - - - 0.00%

Non-Operating Expenses 2,653,643 2,014,015 2,014,015 - 75.90% - - - - 0.00% 2,653,643 2,014,015 2,014,015 - 75.90%

Reserve for Uncollectible Taxes 4,819,391 - - - 0.00% - - - - 0.00% 4,819,391 - - - 0.00%

Children's Services Programs:

Direct Services:

Funded Programs & Initiatives 96,953,606 40,397,336 33,366,461 7,030,875 34.41% 1,948,398 811,833 595,716 216,117 30.57% 98,902,004 41,209,168 33,962,177 7,246,991 34.34%

Support Services:

Programmatic Support 9,632,419 4,013,508 3,425,332 588,176 35.56% - - 30,400 (30,400) 0.00% 9,632,419 4,013,508 3,455,732 557,776 35.88%

Total Children's Programs 106,586,025 44,410,844 36,791,793 7,619,051 34.52% 1,948,398 1,948,398 626,116 1,322,282 32.13% 108,534,423 45,222,676 37,417,909 7,804,767 34.48%

Total Expenses 120,195,913 48,773,548 41,281,903 7,491,645 34.35% 1,948,398 1,948,398 626,663 1,321,735 32.16% 122,144,311 49,585,380 41,908,566 7,676,814 34.31%

Excess Revenues over Expenses 42,562,853 (626,663) 41,936,190

Other Financing Sources (Uses)

Transfers in (out) (1,948,398) (811,833) (626,663) (185,170) 32.16% 1,948,398 649,466 626,663 22,803 32.16% - - - - 0.00%

Net Changes in Fund Balances 41,936,190 - 41,936,190

Fund Balances

October 1, 2014 60,722,030 - 60,722,030

February 28, 2015 102,658,220$ -$ 102,658,220$

General Fund Special Revenue Fund Total

Prevention Partnership for Children, Inc.

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