Chart of Accounts Suffolk County New York by nfh20076

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									   Administration Manual for Suffolk County Cultural Grants
                            2007




"The purpose of the Suffolk County Cultural Arts Grant Program is to fund quality cultural programs
that assist in the growth and development of the arts and cultural tourism within the county, and
advance the objectives of the Department of Economic Development and Workforce Housing.
A thriving cultural community generates income, jobs, tax revenue, and visibility for a region. The arts
and cultural life of a region are principal determinants of quality of life, which is recognized as a
critical factor in location decision making for skilled workers and companies."




        Suffolk County Department of Economic Development and Workforce Housing
                             Office of Cultural Affairs (SCOCA)
                             H. Lee Dennison Bldg., 2nd Floor
                                   100 Veterans Highway
                                Hauppauge, NY 11788-0099



                                                                       Steve Levy, County Executive
                                                                          Jim Morgo, Commissioner
                                                                    Michelle Isabelle-Stark, Program Coordinator

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              OFFICE OF CULTURAL AFFAIRS



Introduction

This manual is designed to assist cultural arts grantees receiving project support in managing their
grant activity consistent with the grant agreement, Suffolk County guidelines and policies, and the
Suffolk County Administrative Code. Grant programs covered by this manual include the:

                                      Cultural Tourism Program

                                       Arts Downtown Program

                                      Community Arts Program

The manual provides some background for requirements contained in each grant agreement.
Grantees should become thoroughly familiar with the grant guidelines contained in the manual for the
grant program through which funds were granted. Guidelines differ among the grant programs and
may differ from year to year.

It is suggested that grantees keep the guidelines in a file with the grant agreement and this
manual in order to have a complete set of documents governing the grant.

Grant funds are to be used for the execution and promotion of cultural arts programs open to the
public. For purposes of this grant cultural arts means any and all cultural disciplines, which include,
but are not limited to: music, dance, drama, theatre programs, creative writing, literature, architecture,
painting, sculpture, folk arts, photography, video and film, public media, history, museums; and the
execution and promotion of other allied major cultural forms.

General Information

Submitting an application does not guarantee funding. Refer to the Grant Guidelines for funding
priorities, guidelines, and restrictions. If your program is funded by SCOCA, please note the following
requirements.

Bookkeeping Procedures
Cultural organizations are required to maintain complete, accurate, and current records of income
and expenses relating to both overall operations and funded programs. The required procedures are
explained in the information booklet “Regulations for Accounting Procedures for Cultural Affairs
Agencies”, formulated by the Suffolk County Department of Audit and Control.




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                OFFICE OF CULTURAL AFFAIRS



Insurance Requirements
All cultural arts contract agencies are required to procure commercial general liability insurance in an
amount not less than $2,000,000 combined single limit for bodily injury and property damage per
occurrence. The organization must furnish a Certificate of Insurance evidencing compliance and
naming County of Suffolk as additional insured. The policy and certificate must provide for the
County of Suffolk to be a certificate holder and to be notified in writing thirty days prior to any
cancellation. Please see the attached sample Certificate of Insurance, and Waiver letter.

If the organization finds the amount of coverage a hardship, or not appropriate for the risk, you must
explain why in writing to the Office of Cultural Affairs. The Office of Cultural Affairs will then apply for
a waiver for the $2,000,000 per occurrence requirement from the Division of Risk Management. The
Division of Risk Management will evaluate waivers on a case by case basis.

Contract Changes
If there are any changes in a Suffolk County funded program or program budget, a request for
approval must be submitted in writing to the Suffolk County Office of Cultural Affairs as required by
contract “within ten (10) days after the contractor discovers or ought to have discovered” the change.

Crediting Suffolk County
Credit must be given to Suffolk County in any printed material, programs, press releases, etc. for all
funded programs as follows:
Funding provided, in part, by Suffolk County under the auspices of The Office of Cultural Affairs, Steve Levy,
County Executive.

Wherever possible the logo for The Office of Cultural Affairs should be displayed*.




*(Available on the County website)




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               OFFICE OF CULTURAL AFFAIRS

Program Evaluation
Two tickets to funded programs must be made available to the Suffolk County Office of Cultural
Affairs for the purpose of evaluation. The Program Director or a member of the Citizen's Arts
Advisory Board may do evaluation.

Final Reports/Grant Payment
A voucher for grant payment will be sent with the fully executed contract for services. The voucher
should be signed and returned so that payment can be made. A check is then issued from the
Suffolk County Department of Audit and Control. An organization must submit a final report to the
Office of Cultural Affairs within 60 days after the funded program is completed. Expenses, programs,
and services performed are reviewed to ascertain an organization’s compliance with the contract
terms. Please note that if a final report is not filed within the allotted time the organization may not be
eligible for future funding.




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GRANT GUIDELINES

Funding Restrictions

These funding restrictions are applicable to ALL Cultural Arts grant programs. Grant funds may not
be used for:

   Expenses incurred or obligated prior to or after the grant period.
   Capital construction or real property.
   Management and General expenses (administration salaries, office, utilities, insurance, etc.).
   Outside Professional (legal, accounting, public relations, fundraiser).
   Arts programs of Social Service agencies where the programs are essentially recreational,
    rehabilitation, or therapeutic.
   Any interest, reductions, deficits, loans, fines, penalties or cost of litigation.
   Prize money, scholarships, awards, plaques, certificates, or contribution
   Benefits and projects planned primarily for fundraising purposes.
   Entertainment and promotions including related expenses such as reception, food, beverages,
    flowers, and T-shirts.
   Projects or organizations whose primary purpose is not secular and programs where the primary
    effect of funding would be to support a religion.
   Arts programs of public school districts, libraries, or universities, or performing activities for/by
    students. Affiliates or components of such public institutions providing services not presently
    available and/or programs of broad community impact in Suffolk may be considered at the
    discretion of the Legislative Committee on the Arts.
   Projects that are restricted to private participation, including those programs which would restrict
    public access on the basis of race, gender, creed, national origin, age, disability or habitat




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              Office of Cultural Affairs

Funding Programs

The Department of Economic Development and Workforce Housing prioritizes the funding of arts
programming that advances the following goals:

1. Increase cultural tourism in Suffolk County – collaborations are strongly encouraged between
   tourism promotion agencies, arts, humanities, folklife, and historical organizations;

2. Revitalization of Suffolk County downtown areas through cultural anchors such as renovated
   theaters and museums;

3. Increase visitation to historic locations and county parks for arts, heritage and cultural events.

4. Increase opportunities for professional and amateur performing, visual, literary, and media artists
   living in Suffolk County.

There are three opportunities for funding:

Community Arts Program
This program funds small arts organizations and groups that have small budgets, little or no assets,
and whose primary purpose and activities are aimed at serving the general public of the community in
which they are located. Community Arts is designed to help smaller organizations continue,
strengthen, and expand current programs and audiences. Any arts organizations whose primary
purpose and activities are the production and/or coordination of public programs in the performing,
visual, media, multidisciplinary, or literary arts may submit a Community Arts application if they meet
the eligibility criteria.


Cultural Tourism Program
This program funds museums, festivals, arts in parks, and historical programs. The following
objectives are adapted from New York State's cultural tourism program:
    Develop new arts and cultural heritage tourism products that have the greatest potential to
       increase economic impact to communities and regions.
    Enhance an existing arts and cultural heritage tourism product in order to significantly increase
       the economic impact to communities, regions and state.
    Develop productive partnerships between local and regional arts and tourism organizations;
       and/or public and private sector organizations, and/or state and federal agencies. Develop a
       common vision and implementation plan for the development of cultural heritage.
    Insure quality and integrity of interpretation and presentation of Suffolk County Long Island's
       culture.
    Attract new arts and cultural heritage visitors to Suffolk County in a way that will extend tourist
       seasons or increase expenditures by tourists.
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   New for 2007!

   Arts organizations that partner with a destination marketing organization (DMO); local government
   tourism office; individual non-profit organization representing tourism-related products; or
   individual chambers of commerce will be eligible for a 1 to 1 Matching Grant Program based on a
   reimbursement schedule from the Long Island Convention & Visitors Bureau.


   PROGRAM OBJECTIVES – IN ORDER OF PRIORITY

   1. The primary intent of this program is to drive overnight visitation to Long Island.

   2. The secondary intent is to encourage cooperative partnerships between communities and
      regions to better leverage limited financial resources in marketing Long Island as a visitor
      destination.

   3. The tertiary intent is to provide financial assistance to individual not-for-profit organizations
      representing tourism-related products and programs to leverage their limited financial
      resources.

   The following are qualified DMO's in Suffolk County:

   1. Long Island Wine Council
      Contact: Steve Bate, Executive Director steve@liwines.com 631-477-8493, www.liwines.com

   2. North Shore Heritage Alliance
      Contact: Gloria Rocchio, Director, Ward Melville Heritage Organization, 631-751-2244, Stony Brook, NY

   3. North Fork Promotion Council
      Contact: John Bishoff, 631-948-0234, www.northfork.com

   4. Long Island Farm Bureau
      Contact: Joseph M. Gergela III, Executive Director jgergela@lifb.com 631-727-3777, http://www.lifb.com/

   5. Hamptons Visitors Council
      Contact: Andrea Gurvitz, Executive Director, agurvitz@optonline.net, tel. 631 324-3082,
      http://www.hamptonsvisitorscouncil.com/


   Please indicate on your application if you are interested in this program and an application will be
   sent to you directly from the LICVB.

Arts Downtown Program
This program funds performing arts centers in Suffolk County Main Street areas and programs that
can demonstrate collaborations with downtown businesses to increase visitation to Main Street
cultural and retail centers.




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              OFFICE OF CULTURAL AFFAIRS




Eligibility and Funding Criteria

ELIGIBILITY CRITERIA
An organization must meet the following eligibility criteria before any grant will be considered:
1. Proof of tax-exempt status under section 501(c)3 of the IRS code; and
2. Suffolk-based and arts or culturally oriented.

PROGRAM FUNDING CRITERIA

Community Arts, Cultural Tourism and Arts Downtown Programs.

The following factors will be taken into consideration in the evaluation process:

   Program Quality.
   Number of people served and age group reached.
   Geographical location and availability of comparable programs in the area.
   Cost effectiveness of the program.
   Planning, managerial, and fiscal competence of the organization.
   Nature and extent of organization’s public and private support.
   Program diversification among grants awarded.
   Demonstrated community support and community need.

In addition, Arts Downtown and Cultural Tourism applications will be rated by how well they
address the objectives of those programs.


Suffolk County Cultural Arts funding in past years in no way guarantees that support will be
provided in a succeeding year.




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               Office of Cultural Affairs

APPLICATION INSTRUCTIONS

The 2007 Suffolk County Cultural Arts Grant Program application consists of three separate
electronic files:

1) A Word document for program narratives.
2) An Excel file for budget information.
3) An Excel file for calendar information. (Please note this file will be directly entered into the Long
   Island Convention and Visitors Bureau calendar of events)

Every page has a field to enter the organization's name. Make sure your organization name is
on every page.

WORD DOCUMENT file: 2007Cultural Arts Grant Program.doc

1) Download the Word document to your computer. Name the file as follows:

   OrganizationName2007.doc
   (Example: ArenaPlayers2007.doc)

The Word document contains fields for all information required. You can use the <tab> key to
navigate through the different fields of the document.

Organization and Contact Information/Certification and Release

Complete all entries and have certified by an officer who has the authority to obligate the
organization. Make sure we have your latest email address. This is how we communicate with you.

Organization Mission Statement/Organizational History

Identify the Cultural Arts Program that you are applying for - Cultural Tourism, Arts Downtown, or
Community Arts. CHOOSE ONLY ONE THAT MOST FITS YOUR PROGRAM(S).

Enter a concise mission statement that clearly states the purpose of the organization. In the
organizational history section explain how the organization has evolved and grown over time, where
the organization is presently, and in what direction the organization is going. Be sure to include major
accomplishments.

Personnel/Audience/Board of Directors

List the ten top administrative, artistic, and technical personnel in the organization. If the personnel
are voluntary enter 0 for salary.

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              OFFICE OF CULTURAL AFFAIRS

List the Board of Directors and identify officers. You may supply this list in a separate file and/or
printout - write "see attached" and include in a supplementary Word file attachment with the finished
application. Make sure the attachment has the organization's name!

Program Proposal
Arts Councils, museums, theatres and performing arts centers can apply for up to three separate
programs.

Community Arts Program applicants can apply for one program only.

Select a discipline that best describes the program and complete all of the information.


EXCEL DOCUMENT file: 2007Cultural Arts Grant Budget and Calendar.xls

1) Download the Excel document to your computer. Name the file as follows:

OrganizationName2007.xls
(Example: ArenaPlayers2007.xls)

Projected Unearned Income

Enter all projected unearned income that the organization anticipates receiving in 2007. Identify
whether there are any restrictions. List the projects that will be funded by the source of income. This
information can be included in the supplementary Word file, provided all information requested is
included.

Total Organization Operating Budget

Provide budget data for 3 years - previous, present, and next fiscal years.




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                OFFICE OF CULTURAL AFFAIRS

Estimated Program Budget(s)

Arts Councils, museums, performing arts centers and theaters can apply for up to 3 separate
programs. A program is a series of performances, workshops or an exhibit. If your organization is a
musical group applying for 3 performances then that would fall under 1 program of 3 performances,
not 3 programs. Arts councils, theatres and museums typically have a variety of programs that are
clearly differentiated and have distinct expense and revenue sources.

Identify the Program Name in the field provided. Identify all projected expenses and income for each
program for which you are applying for funding through Suffolk County.


Program Calendar

The Long Island Convention and Visitor's Bureau developed this template. Enter data for each
column for every program you are requesting funding from Suffolk County. The template provided
will be uploaded directly to the LICVB calendar of events. A key to the template is provided in a
separate file.

If you have any problems with this template e-mail your specific question to
eliebman@discoverlongisland.com




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SUBMISSION INSTRUCTIONS

Submit an electronic copy of the grant application to michelle.stark@suffolkcountyny.gov.
Compile a package with the following components:
      1. One original paper application; (required)
      2. Ten copies of the application; (required)
      3. One proof of IRS 501(c)3 tax exempt status; (required)
      4. One complete set of financial statements including Statement of Financial Position,
         Statement of Cash Flows, and Statement of Activities - OR - IRS Form 990; (required)
      5. Supplementary materials to back up the application such as videos, photographs, reviews,
         or biographies of key artistic personnel. (optional, but highly recommended)

Submit the package postmarked by November 11, 2006 to the following address:
      Suffolk County Department of Economic Development and Workforce Housing
      Office of Cultural Affairs
      H. Lee Dennison Bldg, 2nd Floor
      100 Veterans Highway
      Hauppauge, NY 11788-0099
      Attn: Grants

  PLEASE BE ADVISED THAT ANY PACKAGE THAT DOES NOT INCLUDE THE 4 REQUIRED
   COMPONENTS WILL BE REJECTED AND GIVEN NO FURTHER CONSIDERATION. NO
                          EXCEPTIONS WILL BE MADE.




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  AS A GRANT RECIPIENT OF THE SUFFOLK COUNTY CULTURAL ARTS PROGRAM, YOUR
    ORGANIZATION ENTERS INTO A CONTRACT FOR SERVICES WITH THE COUNTY OF
SUFFOLK SUBJECT TO A NUMBER OF TERMS AND CONDITIONS. ONCE YOU ENTER INTO A
   CONTRACT WITH THE COUNTY YOU ARE IDENTIFIED AS A “NONPROFIT CONTRACT
   AGENCY”. ONE OF THE REQUIREMENTS OF THIS CONTRACT IS TO SUBMIT A FINAL
REPORT WITH A FULL ACCOUNTING OF HOW THE ORGANIZATION EXPENDS THE GRANT
 MONIES RECEIVED FROM THE COUNTY, DUE WITHIN 60 DAYS AFTER THE COMPLETION
   OF THE FUNDED PROGRAM, AND A SET OF FINANCIAL STATEMENTS, DUE NO LATER
  THAN 180 DAYS AFTER THE COMPLETION OF THE ORGANIZATION’S FISCAL YEAR. AN
INCOME STATEMENT, OR STATEMENT OF ACTIVITIES, DOES NOT CONSTITUTE THE FULL
           SET OF FINANCIAL STATEMENTS REQUIRED BY YOUR CONTRACT.

Financial Statements are external reports that help users analyze an organization’s activities.
Contributors and organizations that contract for services with nonprofit organizations such as Suffolk
County Office of Cultural Affairs (SCOCA) use accounting information to evaluate the use and impact
of their donations.

FINAL REPORT FINANCIAL STATEMENT REQUIREMENTS

The Suffolk County Office of Cultural Affairs requires that nonprofit arts and cultural organizations
that are the recipients of Cultural Arts grants abide by the rules established through the Financial
Accounting Standards Board (FASB). These rules are called generally accepted accounting
principles, or GAAP. Your organization is required to develop financial statements in accordance with
GAAP.

In particular, you are required to provide the following set of financial statements as defined in FASB
117, which addresses the reporting requirements for nonprofit organizations:
     Statement of Activities
        The Statement of Activities reports revenues and expenses incurred by the organization for the
        fiscal year in which the organization received a grant.
     Statement of Financial Condition
        The Statement of Financial Position reports the types and dollar amounts of assets, liabilities
        and net assets at a given point in time. SCOCA requires a Statement of Financial Position for
        the end of the organization’s fiscal year.
                Assets are resources owned or controlled by an organization. Assets include cash,
                accounts receivable, supplies, equipment, buildings, and land.
                Liabilities are obligations of an organization. They represent claims of others against
                the assets of an organization. Liabilities include accounts payable and notes payable.
                Net Assets (previously called fund balances) represents the net of assets over liabilities.
                Three classes of net assets must be reported as unrestricted, temporarily restricted, and
                permanently restricted. Restrictions are determined by the conditions which donors
                place on their contributions.
     Statement of Cash Flows
        The Statement of Cash Flows describes the sources (inflows) and uses (outflows) of cash for a
        reporting period. SCOCA requires a Statement of Cash Flows for the organization’s fiscal
        year.

FINANCIAL ACCOUNTING ONLINE RESOURCES


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There are a number of resources available to nonprofit organizations to assist them in developing into
strong and accountable organizations. The following websites provide timely and sound information
regarding best practices and regulatory requirements for nonprofit organizations.

The National Center for Charitable Statistics (NCCS)
     In producing this system we will be utilizing the Unified Chart of Accounts (UCOA) for
     nonprofits developed by NCCS, a program of the Center on Nonprofits and Philanthropy at the
     Urban Institute (http://nccsdataweb.urban.org/FAQ/index.php?category=77).
     The UCOA meets the requirements of external reporting, including IRS Form 990 and GAAP.
     Utilization of the UCOA is strongly recommended for those organizations that are currently
     developing their accounting and control systems. Others may consider migrating to the
     system.

Alliance for Nonprofit Management - http://www.allianceonline.org/
       The Alliance for Nonprofit Management is the professional association of individuals and
       organizations devoted to improving the management and governance capacity of nonprofits -
       to assist nonprofits in fulfilling their mission. The Alliance gives some nice and simple
       examples of all required financial statements:
       http://www.allianceonline.org/FAQ/financial_management/what_financial_statements.faq




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