2016 AACOG January Financials As of January 31

2016 AACOG January Financials As of January 31, 2016 John Clamp Chief Financial Officer

Outline Financial Statements-Statement of Revenue & Expenditures Exhibit A Financial Statements-Balance Sheet Exhibit B Financial Statements-Special Revenue Fund Balances Program Status Report Exhibit C Exhibit D Program Highlights Finance Updates

Alamo Area Council of Governments Combined Revenue & Expenditures Year Ended January 31, 2016 Jan-16 Actual Jan-16 Budget YTD Actual TOTAL REVENUES 2, 497, 950 3, 816, 023 42, 424, 993 TOTAL EXPENDITURES 2, 211, 367 3, 678, 982 42, 370, 187 286, 583 137, 041 54, 806 9, 764, 530 8, 650, 483 9, 764, 530 Revenues over (under) Expenditures Beginning Fund Balance Ending Fund Balance $10, 051, 113 $8, 787, 524 YTD Budget 2016 Annual Budget 8, 650, 483 $8, 787, 52 $10, 051, 113 4 $ 8, 650, 483 8, 705, 289 FINANCIAL STATEMENTS

Alamo Area Council of Governments Combined Balance Sheet As of January 31, 2016 General Fund & Cost Pools 1/31/2016 TOTAL ASSETS $ TOTAL LIABILITIES Investments in general fixed assets Fund balance: Unreserved Reserved Designated leave liability Beginning Fund Balance 10, 939, 061 557, 801 6, 389, 988 $ Total $ 4, 572, 975 433, 803 5, 191, 555 4, 572, 975 3, 041, 291 6, 289, 436 433, 803 9, 764, 530 (23, 903) 5, 502, 040 4, 549, 072 6, 059, 841 10, 939, 060 16, 998, 902 6, 947, 789 - 1, 716, 461 310, 486 Total Fund Balance Total Liabilities and Fund Balance 6, 059, 841 3, 041, 291 Revenue over (under) Expenditures Special Revenue 1/31/2016 286, 583 10, 051, 113 $ 16, 998, 902 FINANCIAL STATEMENTS

Special Revenue Fund Balance January 31, 2016 Alamo Aging Alamo Local Authority 3, 189 622, 499 Bexar Aging 84, 614 Committee of Six (2, 084) Economic Development HUD Natural Resources Public Safety Transportation Department of Veterans Weatherization Total Special Revenue Fund Balance 5, 081 (27, 888) 30, 581 316, 814 3, 488, 822 24, 074 3, 370 4, 549, 072 FINANCIAL STATEMENTS

ALAMO AREA COUNCIL OF GOVERNMENTS PROGRAM STATUS REPORT * Presented in millions January 31, 2016 Program YTD Percent Budget Expenditures Balance Expended ALAMO AREA AGENCY ON AGING 2. 8 0. 8 2 29% ALAMO LOCAL AUTHORITY 13. 2 4. 5 8. 7 34% ALAMO REGIONAL TRANSIT 4. 8 1. 6 3. 2 33% BEXAR AREA AGENCY ON AGING 7. 8 2. 4 5. 4 31% BEXAR ADRC 0. 4 0. 1 0. 3 25% 2 1. 7 0. 3 85% PUBLIC SAFETY 3. 4 1. 5 1. 9 44% NATURAL RESOURCES 1. 5 0. 3 1. 2 20% REGIONAL SERVICES 0. 1 100% RESOURCE RECOVERY 0. 4 0. 1 0. 3 25% $36 $14 $22 39% HOUSING AND ENERGY CONSERVATION Total Grant Funds PROGRAM STATUS REPORT

Grant Highlights & Area of Risk ALAMO LOCAL AUTHORITY ALAMO & BEXAR AAA Discover New Freedom $155 K is available this spring to begin performing & requesting reimbursement. These funds are not spent uniformly each month, as expenses are based on specific projects. A “Continuing Resolution” with FTA/VIA allowing for flexibility in the grant end date was received. HOUSING AND ENERGY CONSERVATION Enhanced Community Coordinating is on track to begin requesting reimbursements for activities charged to this grant for September through December. The program went through a payment delay for the Enhanced Community Coordination program until January, 2016. Under the Weatherization program, the LIHEAP grant received a mid-year award of an additional $150, 000 as the program performance has increase 30% when compared to the past three years. The program has spent out most of it's targeted project funding. RESOURCE RECOVERY YTD expenditures are at 2% of annual budget and a grant fund award of $160, 050 remains. A plan is place to receive an increase in applications and to extend the spending deadline to June 30, 2017. GRANT HIGHLIGHTS

Finance Updates Ø Delissa Flores, Internal Auditor, starts 2/22 Ø Senior Auditor, Garza Gonzales & Associates; Texas A&M University-Commerce MBA ‘ 15; Texas A&M International Univ. BBA ‘ 11 Ø An Updated Internal Audit Plan – March Board Meeting Ø DADS performed an On-Site Monitoring of the Bexar-AAA in July & October 2015 Ø AACOG sent DADS formal response on February 12, 2016 Ø Response was excellent and represented AACOG well. Ø External Auditors, Patillo, Brown & Hill, CPAs Ø Preliminary fieldwork week of 2/22; Fieldwork begins March 14 th Ø Present report to Executive Committee; presentation to board by May 31 st Ø Developing a new Budget Process (Joseph Monyer, Budget Officer) Ø Team Approach with Program Directors and Agency Staff Ø Preliminary Process complete by May 30, 2016 and implemented by July 1, 2016 Ø ACA Reporting Ø Completing Software Updates and Data Verification Ø Arthur J. Gallaher will assist in review of information by March 7 th Ø Draft Processing of 1095 C will occur the week of March 14 th Ø Employees will receive 1095 C March 28 th/29 th. Federal deadline is March 31 st. FINANCE UPDATES