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1 N O R TIIE A ST E C O N O M IC D E V E L O PM E N T D ISTR IC T C O M PILE D FIN A N C IA L ST A T E M EN T S D E C E M BE R 31,1999 Underprovisions ofst~,te law docum ent. A colby oft',= :,-, the entity and ~:~ ':r., ;. reportis aw di~i;;,,~.~ri:":'-~i Rouge office oflh.:i.~!~i::~, ~ appropriate,atthe ofice o~t~ hit reportis ReleaseDate.(~_Z-O_~-('~ T E R R Y R.H A L L & C O. C ertified P ublic A ccountants
2 N O R TllEA ST ECO N O M IC D EV ELO PM ENT D ISTR ICT FIN AN CIA L STA TEM EN TS 1999 TA BLE O F C O N TEN TS A ccountant's R eport IndependentA ccountant'sreport G eneralpurpose FinancialStatem ents Balance Sheets -A llfund Typesand A ccountg roups Statem entof Revenues,,Expendituresand C hanges in Fund Balances Supplem entalinform ation Schedule of Fixed A ssets A ffidavitand Revenue Certification 5-6 7
3 T erry R.ltali& C o.,l L C A C orporation of C ertified P ublic A ccountants 4919 Jam estow n A ve.,suite 204 Baton R ouge,louisiana [ IND EPEN D EN T A C C O U N TA N T 'S R EPO R T N ortheasteconom ic D evelopm entd istrict Lake Providence.Louisiana W e have com piled tile accom panying balance sheet of N ortheast Econom ic D evelopm ent D istrict as of 1)ecem bcr31,1999,and the related statem entof revenue,expendituresand changesin fund balancesforthe ),earthen ended,and the accolnpanying supplem entary inform ation,which ispresented only forsupplem entary analysispurposes,in accordauce w ith Statem entson StandardsforA ccounting and Review Servicesissued by tile A m erican Institute of Certified Public A ccountants. A com pilation is lim iled to presenting in the form of financial statem ents and supplem entary schedules, inform ation thatisthe representation of the m anagem ent.w e have notaudited orreview ed the accom panying financialstatem ents and supplem entary schedules and,accordingly,do notexpress an opinion orany other ti)rm of assurance on them. M anagem enthaselected to om itsubstantially allof the disclosuresrequired by generally accepted accounting principles.if the om itted disclosuresw ere included in the financialstatem ents,they m ightinfluence the user's conclusions aboutthe com pany's financialposition and results of operations. A ccordingly,these financial stalenlen s are uotdesig lcd for those w ho are uotinfornled aboutsuch m atters. c A ccountants Baton Rouge,Louisiana June 29,2000
4 NO RTHEAST ECO NOM IC DEVELO PM ENT DIS IRIC r A LL FUND TYPES A ND A CCO UNT G RO UPS BALANCE SHEET AS O F DECEM BER ASSETS G O V ER N M ENTA L FU N DS CAPITAL G ENERAL PROJECTS _ FUND FUND ACCO UNT G RO UP G ENERAL TOTAL FIXED (MEMORANDUM _.L~ --E,.9_. ONLY) Cash Due from generalfund Fixed asets 1, ,562 3, TotalA ssets LIABILITIESJ~LQ Liabilities: Accrued expenses Due to capitalprojectsfund TotalLiabilities Equity and O therc redits: Investm entin generalfixed assets Fund balances, unreserved and undesignated TotalEquity,and OtherCredits TotalLiabilities,Equity and othercredits (2,746) 3, , ,563 (2,746) 3, See independentaccountants'com pilation report 2
5 NO RTHEAST ECO NO M IC DEVELO PM ENT DISTRICT G OVER NM ENTAL FUNDS STATEM ENT O F REVENUES,EXPEN DITURES A ND C HANG ES IN FUND BA LA NC ES FO R THE"YEAR ENDED DEC EM BER CAPITAl_ TO TAL GENERAL PROJECTS (MEMORANDUM FU N D _ F _ U~. ONLY) REVEN UES: State Appropialions RentIncom e Cash contributions TO TA L REVEN UES EXPENDITUR ES O perating expenses Capitaloutlay TO TA L EXPEN D ITU R ES $14, ,729 11, EXCESS (DEFICIENCY)OF REVENUES OVER (UNDER)EXPENDITURES 2, FUND BALANCES AT BEGINNING OF YEAR (5,159) 3,606 (1,551) FUND BALANCES AT END OF YEAR ($2,746) $3,608 $862 See independentaccountants'com pilation repor 3
6 SU P PL E M E N T A l. IN F O R M A T IO N TE R R Y R.H A L L & C O. C ertified Public A ccountants
7 NORTHEAST ECONOM IC DEVELOPM ENT DISTRICT SCHEDULE OF FIXED ASSETS SUPPLEM ENTARY INFORMATIO N AS O F DECEM BER 31,1999 I] F~ (~I~IPT IE}N [)ate Costs at Additions For Costsat BUILDING Construction-In-Progress FURNITURE ITEM S 1Executive Desk(Brown) 1ExecutiveChair(Navy) 1GuestChair(Navy) 2 ComputerDesk(13lack/Grey 1Executive Desk(Grey) 1Credenza (Grey) 1 Exec.Bookshelve 1Bookshelve (9Tey) 2 Side File Cabinets 1 End Table 1 Sofa Table 49 Conference Cbairs(Grey) 17 Conterence Chairs(stripe) 4 Folding Tables 1Podium 1 FloorLam p 3 G rey SwivalCharis 1W riting Desk 1Transcriber,S,~nyo 1PaperShredder,FeLIowes 12 G lobe Round Tables 12 G lobe Round Tables 10 Globe Round Tables 250 Folding G rey Chairs 1 Executive Desk -W alnutfinish 1 C,redenza -W alnulfinish 1 Executive Chair-G ray 4 GuestChairs -Navy 10 Arm Chairs -G ray 1 Executive Desk -M ahogany 1Credenza -M ahogany 1 Executive Chair-Navy 4 G uestcha)rs -Navy 14 Dr.LegalSize File Tables 1 Conference lable 1High Back SwivelChair 1 Garm entrack 2 SecretarialDesk 1 LateralFile -M ahogany 1SuperSteno Chair-Gray 1PocketRack 1Living Room Set 1 Cherry TabIe 1 CryarLam p OO O O O OO Tota 22, See independentaccountant's com pilation report
8 NO RTHEAST ECO NO M IC DEVELO PM ENT DISTRIC~ SCHEDULE O F FIXED ASSETS SUPPLEM ENTARY INFO RM ATIO N AS O F DECEM BER Date Costs at 12-3% 98 Additions For.12=~ L Costs at EQ UIPM ENT 1Fax m achine 4 telephones 1Dicla-phone 1 Calculator 1 Electric Shar,oener 1Black board 2 LA/US Flags 1Com putertable 1Public Adress System 1 Refrigerator 1BobcatCom puter166m Hz 1 Sharp M icrowave O ven 1 ITISim on Security System 1KodakSlideProjector& Lens Tota ,118 M ISCELLANEO US ITEM S 1-Flowers 1-Blue/Rose 1-Grey/Gold 1-Blue Irg.gold fram e 2 shortplants 4 ta ltrees 2 talltrees 2 ta ltrees 1 Flowerarrangem ent 1 Flow erarrangem ent Otherurilisted assets 1Picture Fram e,22 x 22 1 Picture Fram e,18 x 24 1 Sign 3 Awnings g Total TotalFurniture and Equipm ent TotalFixed Assets 3,761 3,761 34,599 34,599 _. $726,701 _, ~726L701 See independentaccountant's com pilation report
9 A ffidavitand Revenue C ertification NTI[Y NA M E A N N UA L SW O RN FINA NCIA L STATEM ENTS A ND CERTIFICATION OF REVENUES $50,000 OR LESS (ifapplicable) The annualsw orn financialstatem ents are required by Louisiana Revised Statute 24:514 to be filed w ith the Legislative Auditorw ithin 90 days afterthe close ofthe fiscalyear. Ifapplicable, the certification ofrevenues$50,000 orless is required by Louisiana Revised Statute 24:513(1)(1)(c)(i). Persona ly cam e and appeared before the undersigned authority (nam e),who,duly sworn,deposes a statem ents herew ith given presentfairly the financialposition of.(entityname)asof~,~.,.,.~2e.zz.~ operations fortl~e yearthen ended,in accordance w ith the basis ofaccounting described w ithin the accom panying financialstatem ents. 2- notrequired to have an auditforthe previously m en Sw orn to and subscri 20oh. O fficernam e Title Address Telephone N o S ee independentaccountant's com pilation report
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