REPORT LOUISIANA STATE BOXING AND WRESTLING COMMISSION OFFICE OF THE GOVERNOR STATE OF LOUISIANA COMPILED FINANCIAL STATEMENTS JUNE 30,2007 AND 2006
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1 REPORT LOUSANA STATE BOXNG AND WRESTLNG COMMSSON OFFCE OF THE GOVERNOR STATE OF LOUSANA COMPLED FNANCAL STATEMENTS JUNE 30,2007 AND 2006 Under provsons of state law, ths report s a publc document. A copy of the report has been submtted to the entty and other approprate publc offcals. The report s avalable for publc nspecton at the Baton Rouge offce of the Legslatve Audtor and, where approprate, at the offce of the parsh clerk of court. Release Date
2 LOUSANA STATE BOXNG AND WRESTLNG COMMSSON TABLE OF CONTENTS JUNE 30, 2007 AND 2006 PAGE ACCOUNTANT'S COMPLATON REPORT... BASC FNANCAL STATEMENTS : Balance Sheets...2 Statements of Revenues, Expenses and Changes n Net Assets... 3 Statements of Actvtes 4 Statements of Cash Flows 5
3 d DUPLANTER, HRAPMANN, Mrn A p,, rvno,, * rpa CERTFED PUBLC ACCOUNTANTS MCHAEL J.. 0-ROURKE,, CP.A... A.J. DUPLANTER, JR., CP.A. WLLAM G. C,. STAMM, C.P.A. C RA (99-985) CLFFORD J. GFFN, JR., CP.A. FELX J. HRAPMANN, JR., CP.A. DAVD A. BURGARD, C.P.A. (99-990) LNDSAY J.CALUB,CP.A,L.L.C. 34Q Poydras St., Sute 2000 New Orleans, LA 702 WLLAM R.HOGAN, JR., CP.A. J GUY L. DUPLANTER, CP.A. ' ( ) MCHELLE H. CUNNNGHAM, CP.A. (504) JAMES MAKER JR C P.A DENNS W. DLLON. CP.A. p AX ^Q^ (92-999) ANN H. HEBERT, c.p.a. r ROBN A. STROHMEYER, CP.A. MEMBERS GRADY C. LLOYD,, CP.A. AMERCAN NSTTUTE OF HENRY L. SLVA, CP.A. CERTFED PUBLC ACCOUNTANTS - SOCETY OF LA. C.P.A.S KENNETH J. BROOKS, C.P.A., ASSOCATE Lousana State Boxng and Wrestlng Commsson Offce of the Governor State of Lousana Monroe, Lousana ACCOUNTANT'S COMPLATON REPORT August 4, 2007 We have compled the accompanyng fnancal statements of the Lousana State Boxng and Wrestlng Commsson as of and for the years ended June 30, 2007 and 2006, as lsted n the table of contents, n accordance wth Statements on Standards for Accountng and Revew Servces ssued by the Amercan nsttute of Certfed Publc Accountants. A complaton s lmted to presentng n the form of fnancal statements nformaton that s the representaton of management. We have not audted or revewed the accompanyng fnancal statements and, accordngly, do not express an opnon or any other form of assurance on them. Management has elected to omt substantally all of the dsclosures requred by accountng prncples generally accepted by the Unted States of Amerca. f the omtted dsclosures were ncluded n the fnancal statements, they mght nfluence the user's concluson about the Commsson's fnancal poston, results of operatons and cash flows. Accordngly, these fnancal statements are not desgned for those who are not nformed about such matters. Management has not presented the management's dscusson and analyss nformaton that the Government Accountng Standards Board has determned s requred to supplement, although not requred to be a part of, the basc fnancal statements.
4 CURRENT ASSETS: Cash and cash equvalents Recevables Total current assets LOUSANA STATE BOXNG AND WRESTLNG COMMSSON OFFCE OF THE GOVERNOR STATE OF LOUSANA BALANCE SHEETS JUNE 30, 2007 AND 2006 (Unaudted) NONCURRENT ASSETS - captal assets, net Total noncurrent assets TOTAL ASSETS CURRENT LABLTES: Accounts payable and accruals Accrued salares Total current labltes NET ASSETS Unrestrcted Total net assets TOTAL LABLTES AND NET ASSETS See accountant's complaton report. ASSETS LABLTES AND NET ASSETS ,02 6,72 94,733 94,733 23,289 23,289 7,444 7,444 94,733 PAGE , ,925 5,682 5, $ 35,372 6,47 5,789,88,88 $
5 PAGE 3 LOUSANA STATE BOXNG AND WRESTLNG COMMSSON OFFCE OF THE GOVERNOR STATE OF LOUSANA STATEMENTS OF REVENUES, EXPENSES AND CHANGES N NET ASSETS FOR THE YEARS ENDED JUNE 30, 2007 AND 2006 (Unaudted) OPERATNG REVENUES: Lcenses, taxes, permts and fees $ 20,347 $ 35,70 Total operatng revenues 20,347 35,70 OPERATNG EXPENSES: Admnstratve 50,72 27,260 Total operatng expenses 50,72 27,260 OPERATNG NCOME 69,626 7,90 NONOPERATNG REVENUES (EXPENSES) - - NET NCOME BEFORE CONTRBUTONS 69,626 7,90 CAPTAL CONTRBUTONS -_ -_ CHANGE N NET ASSETS 69,626 7,90 NET ASSETS (DEFCT) AT BEGNNNG OF YEAR,88 (6,092) NET ASSETS AT END OF YEAR $ 7,444 $,88 See accountant's complaton report.
6 LOUSANA STATE BOXNG AND WRESTLNG COMMSSON OFFCE OF THE GOVERNOR STATE OF LOUSANA STATEMENTS OF ACTVTES FOR THE YEARS ENDED JUNE AND 2006 (Unaudted) PAGE 4 Expenses: Accountng $ 5,700 $ 9,800 Bank servce charges 34 6 Deprecaton 5,682 Deputy commssoner Dues and subscrptons 840,080 nsurance lablty,7 5,993 Legal fees 43 5,32 Mscellaneous Offce expense, Offcal expenses - 37,83 Payroll tax expense 3,364 2,32 Payroll expenses 22,435 38,920 Postage and delvery 29 6 Prntng and reproducton Professonal - other - ^333 Publcatons 477,83 Repars - computer 483 Repars - equpment 90 Telephone 829,300 Travel 6,62 0,629 Travel and entertanment - other 4 99 Total expenses 50,72 27,260 General Revenues: Lcenses 0,698,256 Offcal fees - 47,70 Taxes 09,649 76J23 Total general revenues 20,347 35,70 Change n net assets 69,626 7,90 Net assets (defct) at begnnng of year,88 (6,092) NET ASSETS AT END OF YEAR $ 7,444 $.88 See accountant's complaton report.
7 LOUSANA STATE BOXNG AND WRESTLNG COMMSSON OFFCE OF THE GOVERNOR STATE OF LOUSANA STATEMENTS OF CASH FLOWS FOR THE YEARS ENDED JUNE 30, 2007 AND 2006 (Unaudted) 2007 CASH FLOWS FROM OPERATNG ACTVTES: Cash receved from customers $ 20,347 $ Cash payments to supplers for goods and servces (3,323) Cash payments to employees for servces (42,26) Net cash provded by operatng actvtes 46,808 NET NCREASE N CASH AND CASH EQUVALENTS 46,808 PAGE ,70 (66,470) (4,232) 27,468 27,468 CASH AND CASH EQUVALENTS AT BEGNNNG OF YEAR 4,23 3,745 CASH AND CASH EQUVALENTS AT END OF YEAR $ 88,02 $ RECONCLATON OF OPERATNG NCOME TO NET CASH PROVDED BY OPERATNG ACTVTES: Cash flows from operatng actvtes: Operatng ncome $ 69,626 $ Deprecaton expense 5,682 Adjustments to reconcle operatng ncome to net cash provded by operatng actvtes: Changes n assets and labltes: ncrease (decrease) n accounts payable and accruals (28,500) Net cash provded by operatng actvtes $ $ See accountant's complaton report. 4,23 7,90-9,558 27,468
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