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Fiscal References / Manuals Page
[Mostly FISCAL and related references]

You may print these pages using Acrobat Reader ...or contact the Executive Assistant (270/686-1613) at the Audubon Central Office for a copy.

Nonprofit (Indirect Costs) Rate Agreement, 2005 to Date   [.PDF file]

Nonprofit (Indirect Costs) Rate Agreement, 2004   [.PDF file]

KACA Salary Surveys

2004-2005
2002-2003
2000
Indirect Costs Facts
AACS Tax & Federal ID Numbers
AACS Tax Exemption Documents and Kentucky Non-profit Charter Status
All the following tax / charterdocuments are in Adobe Acrobat [.PDF] format.
You may print out any of the following forms. Or for better reproductions, please contact the
Executive Secretary, 270/686-1613 at the AACS Central Office.

IRS 990 Filing - May 15, 2006   |   $24.5 million in revenues

IRS 990 Filing - August 16, 2004   |   $32 million in revenues

      IRS 501(c)(3) Exempt Status:

       IRS 501(c)(3) Letter | PDF Document

      IRS Exempt Status Letter Verification

      Kentucky Sales Tax Exemption

      Federal UI Waiver—   |   PDF
      Page 1 (215 kb)   |   Page 2 (467 Kb PDF)
            Articles of Incorporation   |   PDF
           Certificate of Existence, 2006 | PDF
Audubon Area's annual certification of "good status" from the Kentucky Secretary of State.

CONTRACTS — References, Examples and Model Forms
The following provided for AACS use by CEU Solutions, Inc.

Business Contracts | History & Legal Background  | [Word Document]
Contract Fundamentals | Basic Requirements |  [Word Document]
Independent Contractor Agreement | Model Service Contract  | [Word Document]


Cabinet for Families and Children Contract (CSBG)   [HTML format]
Cabinet for Families and Children Contract (CSBG)   [MS Word format]
This one is CSBG specific, but the language in all CFC contracts is about the same as this.
The CSBG contract of the CFC / DSS is typical of cost reimbursement contracts. It is provided as a reference to customary contract language.
Here is a CFC-originated, AACS modified sub-contract which is used for CCAP Resource & Referral's
CFC Programs Subcontract  [MS Word format]
sub-contracting of quality improvement funds to Western Kentucky child care providers.

Independent Contractor Service Agreement — and Instruction Sheet
Access page - The Agreement is in a .PDF format; the Instruction Sheet is in .HTM format
  AACS Chart of Accounts
        Current as of June 2005
        Excel File (Large File)
General Fiscal Orientation
Williams Young /
Grant Funded Programs'
Retirement Survey

Financial Procedures Manual,
      2006 (Third Edition)
          [Word document]


ARCHIVED PREVIOUS EDITION:
Financial Procedures Manual, 2002 [PDF]
Financial Procedures Manual [Word]
CSBG / ROMA
National Goals, Measures
Performance Standards,
Head Start
A-102 | Grants and
Contracts with the State
A-110 | Admininistrative
Requirements / Nonprofits
A-122 | Cost Principles
for Nonprofits
Grants Administration Manual — Technical Review and Budget Analysis | Adobe Acrobat .PDF file
AACS Programs' Schedule of Annual Closeouts By Month
AACS Records Retention Directive — Requirements for storing all AACS records | Microsoft .DOC file
FY2004-2005-2006 Audit Reviews — Alexander & Company, CPAs...
 Reserved for FUTURE Audit  Reserved for a FUTURE Audit  Organization-wide Audit, FY2005 (6-20-2005)
 June 30, 2004 CHFS Audit  Lincolnshire Apartments,
      FY2005
 Lincolnshire North Apts,
      FY2005
  IG's "Interactive" Yellow Book, 1994
A-133 | (OMB) Organization-wide Audit Requirements Table of Contents IG's "Single Audit Guidance"
A-133 Compliance Standards
Cost Allocation Guide
April 1996
Indirect Cost Principles
(OCS "discussion" piece)
DOL Indirect Cost Reference
      (PDF Document - 3.8 Mb)
In-Kind Guidance
(Head Start)
Fair Labor Standards Act
(29USC8)
Wage and Hour Regulations
(Overtime Requirements)
Per Diem Rates, 2004

Per Diem Rates, 2003
"Yellow Book, 1999"(PDF)
Government Auditing Guide
Auditing Standards Exposure Draft
(2002 version)

Highlights of the Single Audit Process
HUD Auditing Guide (PDF)
Single Audit Act
(31USC75)
HUD Single Audit Act
Requirement
IRS Publication | Employers
Tax Guide ( PDF )
IRS Publication } Employers
Tax Guide [Supplement] (PDF)
IRS Publication | Charitable
Contributions (PDF)
IRS Publication | Tax
Exempt Status (PDF)
IRS Publication | Unrelated
Business Income (PDF)
IRS Form 990 | Return of
Tax-exempt Organization (PDF)
IRS Form 990
Schedule A (PDF)
IRS Form 1023
Recognition of Exemption
   
Executive Summary | Head Start Quality Initiative, Report of the National Advisory Committee
Head Start for the 21st Century | Report of the National Advisory Committee
Head Start Questions and Answers | Various Question Topics and Answers by the NHSA
Community Report Card 1997, Owensboro-Daviess County (Hager Foundation/Human Development Council)
Older OMB Circular Files | Please refer to the ones above for assured validity
OMB Circular A-122 /
Nonprofit Cost Principles
OMB Circular A-110 /
Administrative Requirements

Prior OMB Circular A-110 /
Administrative Requirements
"Head Start Act" /
DHHS/ACF Regulations
"CSBG Act" /
DHHS/OCS Regulations
Grants Administration /
Requirements/Standards
Tax Exempt Newsletter (August 2004)

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Last updated on June 30, 2005 ||