ALEXANDRIACITYCOURT ALEXANDRIA,LOUISIANA

Transcription

1 DONOT$1~iDOUT OFICIAt rilecop~ (Xeroxne(~sar/ c~,pi~h'omth~ C*P~cipLAC~ ALEXANDRIACITYCOURT ALEXANDRIA,LOUISIANA (-: :"...~ jnderprovisionsofstate,i~w,this repogisa[:,~,{:,:c.l,ocihlor~t.a copyc.,fther'.)t:r~.h:v-l:~x:;~':jblil:-. ep;'il:>,~'.!o~h"',~:.;i.:!i?:i:~u:.'4i"3 O;:!k.:i,i:":~:.,~:)~":;:{:~.'i'.:,bi(:'for ptdh!,:"~:'i:!:,:':oi~,;~l:~3torl oficeo[thepadshc-terko/court, r,~;lr.,asedate~.~:_~-_-,-j,? Y'i~' (Io L'?i'

2 TABLEOFCONTENTS INDEPENDENTAUDITORS'REPORT PAGE SCHEDULE GENERALPURPOSEFINANCIALSTATEMENTS 1 Combinedbalanceshets-alfundtypesandacountgroups Combinedstatementofrevenues,expenditures (COMBINEDSTATEMENTS-OVERVIEW) andchangesinfundbalance-al NOTESTOFINANCIALSTATEMENTS governmentalfundtypes FINANCIALSTATEMENTSOFINDIVIDUALFUNDS GenenalFund: ANDACOUNTGROUPS Balanceshet Statementofrevenues,expendituresand changesinfundbalance 14 AgencyFunds: 15 Combinedbalanceshet Advancecourtcostsfundbalanceshet GeneralFixedAsetsAcountGroup Garnishmentsfundbalanceshet SUPLEMENTARYDATA StwLementofgeneralfixedasetṣ. 21 Generalfundscheduleofexpenditures. Independentauditors'reportoninternalcontrolstructurebased 23 onanauditofgeneralpurposeorbasicfinancialstatements Independentauditors'reportoncompliancebasedonanaudit perlbrmedinacordancewithgovernmentauditingstandards 24 ofgeneralpurposeorbasicfinancialstatementsperformed inacordancewithgovernmentauditingstat~lard~ 26

3 OESTRIECHER/~COMPANY CERTIFIEDPUBLICACOUNTANTS (APROFES~ONALACOLS~CORPORATION) EMILEP.OESTRIECHER,1,CPA P.O,BOX135(30~ALEXANDRIA,LA WINDERMEREPLACE KURTG.OESTRIECHER,CPA BRUCEW.MELDER,CPA ALEXANDRIA,LA PIONE318/48-356FAX318/48~1236 W.DOUGLASL~,CROIX,CPA PATRIC1AT.MCADAMS,CPA FELEC1A.SIKES,CPA!~lepe!~de~LtAudit_or.s'ge~o~ TotheHonorableJudgeEdwardE.Roberts AlexandriaCityCourt CityofAlexandria,Louisiana WehaveauditedtheacompanyingeneralpurposefinancialstatementsofAlexandriaCityCourtand thecombinedindividualfundandacountgroupfinancialstatementsforalexandriacitycourtasof September30,196,andfortheyearthenended,aslistedinthetableofcontents.Thesefinancial statementsaretheresponsibilityofalexandriacilycourt'smanagementouresponsibilityisto expresanopiniononthesegeneralpurposefinancialstatementsbasedonouraudit. WeconductedourauditinacordancewithgeneralyaceptedauditingstandardsandGoverpmwnt,.hMit,~ngStandards;isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequire thatweplanandperformtheauditobtainreasonableasuranceaboutwhetherthefinancial statementsarefleofmaterialmistatement.anauditincludesexamining,onatestbasis,evidence suportingtheamountsandisclosuresinthefinancialstatements.anauditalsoincludesasesingthe acountingprinciplesusedandsignificantestimatesmadebymanagement,aswelasevaluatingthe overalfinancialstatementpresentation.webelievethatourauditprovidesareasonablebasisforour opinion. Inouropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentlSirly,inalmaterial respects,thefinancialpositionofalexandriacitycourt,asofseptember30,196,andtheresultsof itsoperationsfortheyeartheneuded,inconformitywithgeneralyaceptedacountingprinciples. Also,inouropinion,thecombinedindividualfundandacountgroupfinancialstatementsreferedto abovepresentfairly,inalmaterialrespects,thefinancialpositionoftheindividualfundsandacount groupofalexandriacitycourtatseptember30,196,andtheresultsofoperationsofsuchfundsfor theyearthenendedinconformitywithgeneralyaceptedacountingprinciples. Ourauditwasmadeforthepurposeoforminganopinionontbegeneralpurposefinancialstatements takenasawholeandonthecombinedindividualfundandacountgroupfinancialstatements.the acompanyingfinancialinformationlistedas"suplementarydata"inthetableofcontentsispresented forpurposesofaditionalanalysisandisnotarequiredpartofthecombinedindividualfundand acountgroupfinancialstatementsofalexandriacitycourt.suchinlbrmationhasbensubjectedto theauditingproceduresapliedintheauditofthegeneralpurposecombinedindividualfundand AMER/CANINs'mlJTEOFCERTIFIEDpUBLICACOUNTAN'IS SOCIETYOFlOUISIANAC[~I'nFIFt~DPUBLICACOUNTAa%"I~ ṀEMBf~.S-

4 acountgroupfinancialstatementsand,inouropinion,isfairlystatedinalmaterialrespectsinrelation tosuchfinancialstatementsofeachoftherespectiveindividualfundsandacountgrouptakenasa whole. Thefinancialinformationfortheprecedingyearwhichisincludedforcomparativepurposeswastaken fromthefinancialreportfor'theyearinwhichwexpresedanunqualifiedopiniononthecombined individualfundandacountgroupfinancialstatements&alexandriacitycourt. InacordancewithGovernmentAuditingStandard~,wehavealsoisuedareportdatedDecember9, 196,onourconsiderationofAlexandriaCityCourt'sinternalcontrolstructureandareportdated December9,196,onitscompliancewithJawsandremalatons. CertifiedPublicAcountant OESTRIECHER&COMP Deceraber9.196

5 GENERALPURPOSEFINANCIAL STATEMENTS(COMBINED STATEMENTS-OVERVIEW)

6 AlFundTypesandAcountGroups CombinedBalanceShets AlexandriaCityCourt GOVERNMENTALFIDUCIARY FUNDTYPEFUNDTYPE ACOUNT Asets GENERAL FUND AGENCY CashInvestmentsatcost Acru,~interestreivahle $12,546 FUNDS GENERAL GROUP (MEMORANDUMONLY) TOTALS FIXED DuefromAlexandria Prepaidexpenses Duefromgarnishe CityMarshal 10,0236 $248,748 ASETS 7,418 15,0258 $ $361, ,0494 $37,046 Duefromothergovernment Duefromotherfunds 4, ,418 15,051 10,28 Fixedasets Totalasets 0 Liabilities: Liabilitiesandfundeouit~ $24, $264,286 $267, ,023Il1168 3, $756,379 $ Aco~Jntspayable Otherliabilities Advancecourtcosts Garnishmentcolections $2,03685 $0 Duetotherfunds Totaliabilities Courtcostspayable ,7 0 $0 261,7 $2,03685 $2,04735O Fundequity: 3, ,286 2, , ,8402, , Investmentingeneral fixedasets Fundbalances- Totalfundequity Unreserved: , Undesignaled Tntaliabilitiesand fundequity $24, _ , Thenotestothefinancialstatementsareanintegralpartofthistatemenṭ $264,286 $ $756, $713,793

7 CombinedStatementofRevenues,Expendituresand AlexandriaCityCourt ChangesinFundBalance-AlGovernmentalFundTypes forthefiscalyearendedseotember FUNDI~PES General Revenues: 196 (MEMORANDUMONLY) 195 Cou:tcosts Interest $9,852 DepartmentofPublicSafety-DWI 6,32 $14,106 Postageandcopies 1,925 4,761 2,485 2,76 98 Totalrevenues 10,584 12,631 Expenditures: Curent Capitaloutlay Generalandadministrative 20,545 82,894 65,96 35,157 Totalexpenditures ,123 Excesofrevenuesoverexpenditures 7,145 Fundbalance,OctoberI 214, ,508 Fundbalance,September30 $21,164 $214,019 Thenotestothefinancialstatementsareanintegralpartofthistatement. 5

8 NOTESTOFINANCIALSTATEMENTS

9 NotestoFinancialStatementS AlexandriaCityCourt Thesefinancialstatementsarepresentedinconformitywithgeneralyaceptedacountingprinciplesas YOFSIGNIFICANTA LIC aplicabletogovernmentalunits.thefolowingisasumaryofthemoresignificantacounting policiesafectingtheirpresentation. A.FundAcounting TheacountsofAlexandriaCityCourtareorganizedonthebasisofundsandacountgroups,eachof whichisconsideredaseparateacountingentity.theoperationsofeachfundareacountedforwitha separatesetofself-balancingacountsthatcompriseitsasets,liabilities,fundequity,revenues,and expendituresasapropriate.governmentalresourcesarealocatedtoandacountedforinindividual fundsbaseduponthepurposesforwhichtheyaretobespentandthemeansbywhichspending activitiesarecontroled.thevariousfundsaregrouped,inthefinancialstatementsinthisreport,into thregenericfundtypesandthrebroadfundcategoriesasfolows: GovernmentalFund- GeneralFund: TheGeneralFundisthegeneraloperatingfundofAlexandriaCityCourt.Itisusedtoacount furalfinancialresourcesexcepthoserequiredtobeacountedforinanotherfund. FiduciaryFunds- AgencyFunds: AgencyfundsareusedtoacountforasetsheldbyAlexandriaCityCourtasanagentforother governmentaldepartments,otherorganizationsandotherfunds.agencyfundsarecustodialin natural(asetsequaliabilities)andonotinvolvemeasurementofresultsofoperations. FixedAsets- I:ixedasetsusedingovernmentalfundtypeoperations(generalfixedasets)areacountedfor inthegeneralfixedasetsacount(h-oup,andarerecordedasexpendituresinthe governmentalfundtypeswhenpurchased.nodepreciationhasbenprovidedongeneralfixed agsets. AJlfixedasetswhicharepurchasedarestatedathistoricalcost.Historicalcostsincludenot onlypurchasepriceorconstructioncost,butalsoancilarychargestoplacetheasetinits 7

10 NotestoFinancialStatements AlexandriaCityCourt intendedlocationandconditionforuse.interestiscapitalizedinacordancewithgeneraly aceptedacountingprincipleswithrespectoflxedasets.duringthefiscalyearseptember30, B.ReportingEntity 196,nointeresthasbencapitalizedfortfispurpose. hasconsideredalpotentialcomponentunits.thedecisiontoincludeapotentialcomponentunitinthe InevaluatinghowtodefinetheAlexandriaCityCourt,forfinancialreportingpurposes,management forincludingapotentialcomponentunitwithinthereportingentityisthegoverningbody'sabilityto reportingentityismadebyaplyingthecriteriasetforthingap.thebasic-butnotonly-criterion exerciseoversightresponsibility.themostsignificantmanifestationofthisabilityisfinancial interdependency.othermanifestationsoftheabilitytoexerciseoversightresponsibilityinclude,butare notlimitedto,theselectionofgoverningauthority,thedesignationofmanagement,theabilityto significantlyinfluenceoperations,andacountabilityforfiscalmaters.asecondcriterionusedin evaluatingpotentialcx)mponentunitsisthescopeofpubficservice.aplicationofthiscriterion involw.~sconsideringwhethertheactivitybenefitsthegovernmentand/oritscitizens,orwhetherthe activityisconductedwithinthegeographicboundariesofthegovernmentandisgeneralyavailableto itscitizens.athirdcriterionu~dtoevaluatepotentialcomponentunitsforinclusionorexclusionfrom thereportingentityisthexistenceofspecialfinancingrelationships,regardlesofwhetherthe governmentisabletoexerciseoversightresponsibililies. TheAlexandriaCityCourtisapotentialcomponentunitoftheCityofAlexandria,Louisiana. However,theAlexandriaCityCourtisaseparatereportablentityfromtheCityofAlexandriabecause itisesentialyanautonomousunit.thejudge,anelectedoficial,hastheabilitytoexerciseoversight responsibilityregardingoperationsandacountabilityforfiscalmaters.thealexandriacitycourtis financialyindependentofthecityofalexandria,louisiana. C.BasisofAcounting Algovernmentalfundsareacountedforusingthemodifiedacrualbasisofacounting.Underthe modifiedacrualbasisofacounting,revenuesarerecognizedwhensusceptibletoacrual(i.e.,when theybecomebothmeasurableandavailable)."measurable"meanstheamountofthetransactioncan bedeterminedand"available"meanscolectiblewithinthecurentperiodorsonenoughthereafterto beusedtopayliabilitiesofthecurentperiod.expendituresarerecordedwhentherelatedfund liabilityisincured.courtcostsarenotsusceptibletoacrualbecausegeneralytheyarenot measurableuntilreceivedincash. D.MemorandumOnly-TotalColumns Totalcolumnsonthegeneralpurposefinancialstatementsarecaptioned"MemorandumOnly"to indicatethatheyarepresentedonlytofacilitatefinancialanalysis.datainthesecolunmsdonot 8

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12 AlexandriaCityCourt NotestoFinancialStatements AsofSeptember30,196,theAlexandriaCityCourtwasnotapartyinanylawsuitsasplaintifor defendant. CONSTRUCTIONANDOTHERSIGNIFICANTCOMITMEN Asof'Ṣeptember30,196,theAlexandriaCityCourthadnoconstructionorothersignificant COmitmentsinproces. 12.RETIREMENTCOMITMENTS TheParochialEmployes'RetirementSystemofLouisianarequiredtheCourtofund8%oftotal salaryforthefirstquarterofalexandriacitycourt'sfiscalyearand7.25%fortheotherthrequarters andtheparticipantstofund9.50%oftotalsalary.noactuarialdatawasavailableonthe aforementionedretirementplan. 13LFASE TheAlexandriaCityCourtcurentlyisleasingacopiermachinefromAdvancedOficeSystemșInc. for$278permonthforatemlof36monthsendingseptember30,198. Futureminimumpaymentsrequiredundertheleaseareasfolows $3,

13 FINANCIALSTATEMENTS OFINI)MDUALFUNDS ANDACOUNTGROUPS

14 GENERALFUND Toacountforesourcestraditionalyasociatedwithgovernmentswhicharenot require.~ltobeacountedforinanotherfund.

15 AlexandriaCityCourt GeneralFund BalanceShet Asets. Cash Investmentsatcost Acruedinterestreceivable DuefromAlexandriaCityMarshal Prepaidexpenses Totalasets abilitiesandfundbalauce Liabilities: Acountspayable Duetotherfund Otherliabilities Totaliabilities Fundbalance: Unreserved Un6esignated Totalfundbalance Totaliabilitiesandfundbalance $12,546 10,0 7, ,023 $24,23 $2, ,059 21,164 21,164 $24,23 "Ihenotestothefinancialstatementsareanintegralpartofthistatemenṭ 14

16 GeneralFund-StatementofRevenues,Expenditures AndChangesInFundBalance AlexandriaCityCom~ forthefiscalyearendedsentember Revenues: Courtcosts Interest DepartmentofPublicSafety-DWI $9,852 6,32 Totalrevenues Postageandcopies 1,925 2,485 Expenditures: 10,584 CurTent Capitaloutlay Generalandadministrative 82,894 Totalexpeuditures 20, ,439 Excesofrevenuesoverexpenditures Fndbalance,October Fundbalance,September30 214,019 $ Thenotestothefinancialstatementsareanintegralpartofthistatemenṭ 15

17 AGENCYFUNDS ToacountforasetsheldbyAlexandriaCityCourtasanagentfbrothers

18 Asets Cash Investmentsatcost Acruedinterestreceivable Duefromgarnishe Duefromothergovernment Duefromotherfunds Totalasets Liabilities Advancecourtcosts Garnishmentcolections Otheliabilities Totaliabilities AlexandriaCityCourt AgencyFunds CombinedBalanceShet Advance Court Costs Garnishments Total $246,350 15,0 $2,398 $248, , $261,7 $2.509 $ $261,7 0 2,506 $0 $261,7 $261,7 $ ,506 3 $ Thenotestothefinancialstatementsareanintegralpartofthistatement. 17

19 AlexandriaCityCourt AdvanceCourtCostsFund BalanceShet Cash Investmentsatcost Acn~edinterestreceivable Duefromothergovernment Duefromotherfund Totalasets Liabilities Advancecourtcosts $246,350 15, $261,7 $261,7 Thenotestothefinancialstatementsareanintegralpartofthistatement.

20 Asels Cash Duefiomgarnishe Totalasets Liabilities Garnishmentcolections Otherliabilities Totaliabilities AlexandriaCityCourt GarnishmentsFund BalanceShet $2,3981 $2,509 $2,5063 $2.509 "lhenotestothefinancialstatementsareanintegralpartofthistatement. 19

21 GENERALFIXEDASETSACOUNTGROUP ToacountforalgeneralfixedasetsownedbytheAlexandriaCityCourt

22 Generalfixedasetsatcost: Oficefurnitureandfixtures Oficequipment Buildingimprovements Investmentingeneralfixedasets Generalfund AlexandriaCityCourt StatementofGeneralFixedAsets $69,595 13, $ $267,870 Thenotestothefinancialstatementsareanintegralpartofthistatement

23 SUPLEMFNTARYDATA

24 AlexandriaCityCourt ScheduleofExpenditures GeneralFund forthefiscalyearendedseptember Schedule1 Genera!andadministrative Salaries Payroltaxes $20,184 Computerservices Equipmentlease 157 Employebenefit-dentalinsurance Extrahelp 3, Insurance 3,906 Oficesuplies Repairsandmaintenance 12, Retirement Profesionalfes 7,798 Poslage Dues,subscriptionsandboks 9, Unitbrms 4,53 Janitorial 2,160 Seminars 4,532 1,269 Flowers 12, l'otalgeneralandadministrative $ Thenotestothefinancialstatementsareaninteoralpartofthistatement 23

25 OESTRIECHER~COMPANY CERTIFIEDPUBLICACOUNTANTS ~APKOFI~S2ONALACOUNTINGCORPOKAIlON) EMILEP.OESTRIECHER,IlLCPA P.O.BOX1350~ALEXANDRIA,LA ALEXANDRIA,LA W]NDERMEREPLACE KURTG.OESTRIECHER,CPA BRUCEW.MELDER,CPA PIONE318/48-356FAX318/ W.DOUGLASLACROIX,CPA PATRICIAT.MCADAMS,CPA FELECIA.SIKES,CPA IndependentAuditors'ReportonInternalControlStructureBasedonan AuditofGeneralPurposeFinancialStatementsPerformed inacordancewithgovernmentauditinestandards TotheHonorableJudgeEdwardE.Roberts AlexandriaCityCourt Alexm~dria,Louisiana WehaveauditedthegeneralpurposefinmacialstatementsofAlexandriaCityCourt,Alexandria, December9,196. Louisiana,asofandfortheyearendedSeptember30,196,andhaveisuedoureporthereondated WeconductedourauditinacordancewithgeneralyaceptedauditingstandardsandGovernment AuditingSlandard~',isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequire thatweplanandperfi)m~theauditobtainreasonableasuranceaboutwhetherthegeneralpurpose financialstatementsarefreofmaterialmistatement. ThemanagementofAlexandriaCityCourtisresponsibleibrestablishingandmaintaininganinternal controlstructure.inf~lfilingthisresponsibility,estimatesandjudgmentsbymanagementarerequired toasesthexpectedbenefitsandrelatedcostsofinternalcontrolstructurepoliciesmxdprocedureṣ Theobjectivesofaninternalcontrolstructurearetoprovidemanagementwithreasonable,butnot absolute,asurancethatasetsaresafizguardedagainstlosfromunauthorizeduseordisposition,and thatransactionsarexecutedinacordancewithmanagement'sauthorizationandrecordedproperlyto permithepreparationofgeneralpurposefinancialstatementsinacordancewithgeneralyacepted acountingprinciples.becauseofinherentlimitationsinanyinternalcontrolstructure,erorsor iregularitiesmayneverthelesocurandnotbedetected.also,projectionofanyevaluationofthe structuretofutureperiodsisubjectotheriskthatproceduresmaybecomeinadequatebecauseof changesinconditionsorthathefectivenesofthedesignandoperationofpoliciesandprocedures maydeteriorate. Solelytoasistusinplaningandperformingouraudit,wemadeastudyandevaluationoftheinternal controlstructureofalexandriacitycourt.thatstudyandevaluationwaslimitedtoapreliminary reviewofthestructuretobtainanunderstandingofthecontrolenvironmentandtheflowof transactionsthroughtheacountingsystem.becauseoflackofsegregationofdutiesinthehandling andrecordingofasets,ourstudyandevaluationdidnotextendbeyondthispreliminaryreviewphase. AMF.PJCANINSTITUTEOFCI~TIFIEDpUBLICACOUNTANIS toc/m~oflouisianacglrlx~lr*dpt~ucacontaivrs -MI~MBERS-

26 Ourconsiderationoftheinternalcontrolstructurewouldnotnecesarilydisclosealmatersinthe internalcontrolstructurethatmightbematerialweaknesesunderstandardsestablishedbythe AmericanInstituteofCertifiedPublicAcountants.Amaterialweaknesisaconditioninwhichthe designoroperationofoneormoreoftheinternalcontrolstructurelementsdoesnotreducetoa relativelylowleveltheriskthaterorsoriregularitiesinamountsthatwouldbematerialinrelationto thegeneralpurposefinancialstatementsbeingauditedmayocurandnotbedetectedwithinatimely periodbyemployesinthenormalcourseofperfomlingtheirasignedfunctionsẇenotednomaters involvingtheinternalcontrolstructureanditsoperationthatweconsidertobematerialweaknesesas definedabove. ThisreportisintendedfortheinformationofthemanagementofAlexandriaCityCourṭThis restrictionisnotintendedtolimithedistributionofthisreporțwhichisamaterofpublicrecord. OESTRIECHER&COMPA CertifiedPublicAcountants December9,196

27 OESTRIECHER~COMPANY CERTIFIEDPUBLICACOUNTANTS r'~of~onalaocountl~gco~raio~d EMILEP,OESTRIECHER,Il,CPA P.O.BOX1350~ALEXANDRIA,LA ALEXANDRIA,Lh7'1~(~-35e~ 270WINDERMEREPLACE KURTG.OESTRIECIER,CPA BRUCEW.MELDER,CPA PIONE318/48-356FAX318/ W.DOUGLASLACROIX,CPA PATRICIAT.MCADAMS,CPA FELECIA.SIKES,CPA IndependentAuditors'ReportonComplianceBasedonanAuditof GeneralPurposeFinancialStatementsPerformedin AcordanceWithGovernmentAudiKng~tandardv TheltonorableJudgeEdwardE.Roberts Alex~mdriaCityCourt Alexmldria,Louisiana WehaveauditedthegeneralpurposefinancialstatementsofAlexandriaCityCourt,asofandforthe yearendedseptember30,196,andhaveisuedoureporthereondateddecember9,196. WeconductedourauditinacordancewithgeneralyaceptedauditingstandardsandGovertmwnt,4uditmgStandard~,isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequire thatweplanandperformtheauditobtainreasonableasuranceaboutwhetherthegeneralpurpose financialstatementsarefleofmaterialmistaternent. Compliancewithlaws,regulationsandcontractsaplicabletoAlexandriaCityCourtisthe responsibilityofalexandriacitycourt'smanagement.aspartofobtainingreasonableasuranceabout whethcrthegenera/purposefinancialstatementsarefreofmaterialmistatement,weperformedtests ofalexandriacitycourt'scompliancewithcerlainprovisionsoflaws,regulationsandcontracts. Acordingly,wedonotexpresuchanopinion. towever,ourobjectivewasnotoprovideanopiniononoveralcompliancewithsuchprovisions. Thercsultsofourtestsdisclosednoinstancesofnoncompliancethatarerequiredtobereportedunder GovetmlentAuditingStandards'. ThisreportisintendedfortheirNmnationofthemanagementofAlexandriaCityCourt.This fthisreport,whichisamaterofpublicrecord December9,196 -MF~Ml]l~S- AMERICANINSTI'/LrlEOFCI~TI~DpUBLICACOUNTAN'IS SOF.TYOFLOUISIANAClarIFIEDPUBLICACOUNTANTS