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

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

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

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

PROGRAM STATUS REPORT * Presented in millions ALAMO AREA COUNCIL OF GOVERNMENTS PROGRAM STATUS REPORT January 31, 2016 ProgramYTDPercent BudgetExpendituresBalance Expended ALAMO AREA AGENCY ON AGING % ALAMO LOCAL AUTHORITY % ALAMO REGIONAL TRANSIT % BEXAR AREA AGENCY ON AGING % BEXAR ADRC % HOUSING AND ENERGY CONSERVATION % PUBLIC SAFETY % NATURAL RESOURCES % REGIONAL SERVICES % RESOURCE RECOVERY % Total Grant Funds$36$14$2239%

Grant Highlights & Area of Risk  ALAMO LOCAL AUTHORITY  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,  ALAMO & BEXAR AAA  Discover New Freedom $155K 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  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, GRANT HIGHLIGHTS

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