FINANCIAL STATEMENTS AND SINGLE AUDIT REPORTS _part3 docx

Year Ended June 30, 2010
Grant Period/
Federal Period In
Federal Grantor/Pass-through Grantor CFDA Pass-through Grantor's Current Award Revenue Governmental
Program Title Number Identifying Number Fiscal Year Amount Recognized Expenditures
U.S. Department of Justice
Legal Assistance for Victims:
Passed through:
Bay Area Legal Aid 16.524 2006-WL-AX-0059 8/1/06-12/31/09 164,460 1,359 1,359
Crime Victim Assistance:
Passed through:
State of California - California Emergency Management Agency 16.575 DV09201416 7/1/09-6/30/10 96,115 96,115 96,115
Violence Against Women Formula Grants:
Passed through:
State of California - California Emergency Management Agency - ARRA 16.588 DR09011416 7/1/09-6/30/10 21,217 21,217 21,217
Services for Victims of Human Trafficking
Passed through:
Katharine and George Alexander Community Law Center -
Santa Clara University 16.320 2009-VT-BX-K003 9/1/09-6/30/10 38,332 891 891
Grants to Encourage Arrest Policies and Enforcement of
Protection Orders - Woman's Advocacy:
Passed through:
City of Morgan Hill 16.590 2008-WE-AX-0036 9/1/08-8/31/10 178,666 81,018 81,018
Transitional Housing Assistance for Victims of Domestic Violence,
Dating Violence, Stalking, or Sexual Assault 16.736 2005-WH-AX-0053 9/1/05-4/30/12 369,052 41,914 41,914
Total U.S. Department of Justice 867,842 242,514 242,514
Total Federal Assistance $ 1,256,213 $ 541,869 $ 541,869
Next Door Solutions to Domestic Violence
Schedule of Expenditures of Federal and Other Governmental Awards
(Continued)
The accompanying notes are an integral part of this schedule.

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Year Ended June 30, 2010
Grant Period/
Federal Period In
Federal or other Grantor/Pass-through Grantor CFDA Pass-through Grantor's Current Award Revenue Governmental
Program Title Number Identifying Number Fiscal Year Amount Recognized Expenditures
NON-FEDERAL ASSISTANCE
State of California
State of California - California Emergency Management Agency N/A DV07181416 7/1/09-6/30/10 $ 184,968 $ 184,968 $ 184,968
Total State of California 184,968 184,968 184,968
County of Santa Clara
Department of Social Services-General Fund N/A MCANDS10 7/1/09-6/30/10 107,167 107,165 107,165
Department of Social Services-Marriage License N/A MCANDS10 7/1/09-6/30/10 62,000 62,000 62,000
Department of Social Services-Empowerment N/A MCANDS10 7/1/09-6/30/10 49,728 49,728 49,728
Department of Social Services-CalWORKS N/A MCANDS10 7/1/09-6/30/10 83,189 83,189 83,189
Department of Social Services-Adult Protective Services N/A MCANDS10 7/1/09-6/30/10 55,000 55,000 55,000
Department of Social Services-Intensive Upfront Services N/A MCANDS10 7/1/09-6/30/10 79,593 79,593 79,593
Office of Women's Policy N/A 107-G1077JAG-10 5/1/09-6/30/10 40,708 34,676 34,676
Total County of Santa Clara 477,385 471,351 471,351
City of San Jose
City of San Jose-HNVF N/A SH029 7/1/09-6/30/10 72,000 72,000 72,000
City of San Jose-Family Violence Center N/A 17622 3/1/09-2/28/10 113,073 64,523 64,523
City of San Jose-Family Violence Center N/A 74309 3/1/09-2/28/11 105,645 44,316 44,316
City of San Jose-BEST N/A 74507 9/1/08-8/31/09 46,410 9,069 9,069
City of San Jose-BEST N/A 75035 9/1/09-8/31/10 46,410 40,635 40,635
Total City of San Jose 383,538 230,543 230,543
Others
Affordable Housing Services:

City of Santa Clara N/A N/A 7/1/09-6/30/10 30,000 30,000 30,000
TOTAL NON-FEDERAL ASSISTANCE 1,075,891 916,862 916,862
TOTAL GOVERNMENTAL ASSISTANCE $ 2,332,104 $ 1,458,731 $ 1,458,731
Next Door Solutions to Domestic Violence
Schedule of Expenditures of Federal and Other Governmental Awards
(Continued)
The accompanying notes are an integral part of this schedule.
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Next Door Solutions to Domestic Violence
Notes to Schedule of Expenditures of Federal and Other Governmental Awards
Year Ended June 30, 2010
Note 1 - Basis of Presentation
The Schedule of Expenditures of Federal and Other Governmental Awards includes the federal and other governmental
grant activity of Next Door Solutions to Domestic Violence and is presented on the accrual basis of accounting. The
information in this Schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States,
Local Governments and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from
amounts presented in, or used in the preparation of, the basic financial statements.
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Independent Auditors’ Report on
Internal Control Over Financial Reporting and on Compliance
and Other Matters Based on an Audit of Financial Statements
Performed in Accordance with Government Auditing Standards

BOARD OF DIRECTORS
NEXT DOOR SOLUTIONS TO DOMESTIC VIOLENCE
San Jose, California

We have audited the financial statements of NEXT DOOR SOLUTIONS TO DOMESTIC
VIOLENCE (the Organization) as of and for the year ended June 30, 2010, and have issued
our report thereon dated December 1, 2010. We conducted our audit in accordance with
auditing standards generally accepted in the United States of America and the standards
applicable to financial audits contained in Government Auditing Standards, issued by the
Comptroller General of the United States.

Internal Control over Financial Reporting
In planning and performing our audit, we considered the Organization's internal control over
financial reporting as a basis for designing our auditing procedures for the purpose of
expressing our opinion on the financial statements, but not for the purpose of expressing an
opinion on the effectiveness of the Organization's internal control over financial reporting.
Accordingly, we do not express an opinion on the effectiveness of the Organization's internal
control over financial reporting.
A deficiency in internal control exists when the design or operation of a control does not
allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct misstatements on a timely basis. A material
weakness is a deficiency, or combination of deficiencies, in internal control, such that there is
a reasonable possibility that a material misstatement of the entity’s financial statements will
not be prevented, or detected and corrected on a timely basis.
Our consideration of internal control over financial reporting was for the limited purpose
described in the first paragraph of this section and was not designed to identify all
deficiencies in internal control over financial reporting that might be deficiencies, significant
deficiencies or material weaknesses. We did not identify any deficiencies in internal control
over financial reporting that we consider to be material weaknesses, as defined above.

Consultants and


Business Advisors




10 Almaden Boulevard


Suite 250


San Jose


CA 95113


408.998.8400


fax 408.998.8485

San Francisco


San Jose


Redwood Shores
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Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Organization's financial statements are free
of 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 and material
effect on the determination of financial statement amounts. However, providing an opinion on
compliance with those provisions was not an objective of our audit and, accordingly, we do not express
such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that
are required to be reported under Government Auditing Standards.

This report is intended solely for the information and use of the Board of Directors, the audit committee,
management, and others within the Organization and is not intended to be and should not be used by
anyone other than those specified parties.











December 1, 2010
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Independent Auditors’ Report on
Compliance with Requirements That Could Have a Direct and

Material Effect on Each Major Program and Internal Control
Over Compliance in Accordance with OMB Circular A-133


BOARD OF DIRECTORS
NEXT DOOR SOLUTIONS TO DOMESTIC VIOLENCE
San Jose, California
Compliance

We have audited the compliance of NEXT DOOR SOLUTIONS TO DOMESTIC
VIOLENCE (the Organization) with the types of compliance requirements described in the
U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that
are applicable to each of its major federal programs for the year ended June 30, 2010. The
Organization’s major federal program is identified in the Summary of Independent Auditor’s
Result section of the accompanying Schedule of Findings and Questioned Costs. Compliance
with the requirements of laws, regulations, contracts and grants applicable to its major federal
program is the responsibility of the Organization’s management. Our responsibility is to
express an opinion on the Organization's compliance based on our audit.
We conducted our audit of compliance in accordance with auditing standards generally
accepted in the United States of America; 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, Local Governments, and Non-
Profit Organizations. Those standards and OMB Circular A-133 require that we plan and
perform the audit to obtain reasonable assurance about whether noncompliance with the types
of compliance requirements referred to above that could have a direct and material effect on a
major federal program occurred. An audit includes examining, on a test basis, evidence about
the Organization’s compliance with those requirements and performing such other procedures
as we considered necessary in the circumstances. We believe that our audit provides a
reasonable basis for our opinion. Our audit does not provide a legal determination on the
Organization's compliance with those requirements.

In our opinion, the Organization complied, in all material respects, with the requirements
referred to above that are applicable to its major federal program for the year ended June 30,
2010.
Consultants and


Business Advisors




10 Almaden Boulevard


Suite 250


San Jose


CA 95113


408.998.8400


fax 408.998.8485

San Francisco


San Jose


Redwood Shores
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Internal Control over Compliance

Management of the Organization is responsible for establishing and maintaining effective internal control
over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal
programs. In planning and performing our audit, we considered the Organization's internal control over
compliance with the requirements that could have a direct and material effect on a major federal program
in order to determine our auditing procedures for the purpose expressing our opinion on compliance and
to test and report on internal control over compliance in accordance with OMB circular A-133, but not for
the purpose of expressing an opinion on the effectiveness of internal control over compliance.
Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control over
compliance.
A deficiency in internal control over compliance exists when the design or operation of a control over
compliance does not allow management or employees, in the normal course of performing their assigned
functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a
federal program on a timely basis. A material weakness in internal control over compliance is a
deficiency, or combination of deficiencies, in internal control over compliance, such that there is
reasonable possibility that material noncompliance with a type of compliance requirement of a federal
program will not be prevented, or detected and corrected, on a timely basis.
Our consideration of internal control over compliance was for the limited purpose described in the first
paragraph of this section and was not designed to identify all deficiencies in internal control over
compliance that might be, deficiencies, significant deficiencies or material weaknesses. We did not
identify any deficiencies in internal control over compliance that we consider to be material weaknesses,
as defined above.
This report is intended solely for the information and use of the Board of Directors, the audit committee,
management, and others within the Organization, and is not intended to be and should not be used by
anyone other than those specified parties.

December 1, 2010
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Next Door Solutions to Domestic Violence

Schedule of Findings and Questioned Costs
Year Ended June 30, 2010



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I. SUMMARY OF INDEPENDENT AUDITORS' RESULTS

Financial Statements
Type of auditors' report issued: Unqualified
Internal control over financial reporting:
Material weakness(es) identified?
Yes X No
Significant deficiency(ies) identified that are not
considered to be a material weakness?
Yes X None Reported
Noncompliance material to financial statements
noted?

Yes X No

Federal Awards
Internal control over major programs:
Material weakness(es) identified?
Yes X No
Significant deficiency(ies) identified that are not
considered to be a material weakness(es)?
Yes X None Reported

Type of auditors' report issued on compliance
for major programs: Unqualified
Any audit findings disclosed that are required
to be reported in accordance with Section
510(a) of Circular A-133?
Yes X No

Identification of major program:
CFDA Number(s)
Name of Federal Program or Cluster
14.218 U.S. Department of Housing and Urban
Development - Community Development
Block Grants

Dollar threshold used to distinguish between
type A and type B programs: $ 300,000

Auditee qualified as low-risk auditee? X
Yes No

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Next Door Solutions to Domestic Violence

Summary Schedule of Prior Audit Findings
Year Ended June 30, 2010




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II. FINANCIAL STATEMENT FINDINGS

None.


III. FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS

None.

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Next Door Solutions to Domestic Violence

Summary Schedule of Prior Audit Findings
Year Ended June 30, 2010

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Not applicable. There were no prior year audit findings.


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