Memo. Hot Springs Village Property Owners Association Board of Directors Report
|
|
- Jocelin Jennings
- 5 years ago
- Views:
Transcription
1 Hot Springs Village Property Owners Association Board of Directors Report Memo To: David Twiggs, COO From: Lesley Nalley, CFO LAN Date: April 15, 2015 Re: March 2015 Financial Report The March 2015 financial report is attached and includes the following items: Executive Summary & Financial Dashboard Statement of Financial Position Statement of Revenue and Expenses Statement of Capital Additions 2015 Budget Update This document summarizes the various discussions related to audit adjustments, 2014 capital carryforward, and the elimination of certain allocations.
2 Hot Springs Village POA Executive Summary CASH: HSVPOA ended the month of March with $6.8mil (1) of cash/cash equivalents and planned future spending according to the reconciliation of projected cash usage. The $1.5mil year over year decrease correlates to the increased assets from capital projects (mainly water plant) and the outstanding assessments receivable. ASSESSMENTS RECEIVABLE: Year to date, $217k more assessments have been received than were received in This appears to be a combination of annual payment timing and an improvement of collection practices. As of March, $14.3mil of assessments have been outstanding for more than a year. With the advice of Mitchell Williams Law Firm beginning in November, all delinquencies are being prioritized and evaluated for collectability. The current focus is on $8.6mil related to NRPI operations and its successors. POA LOTS: As previously mentioned, the Real Estate Held for Resale (19) line on the Statement of Financial Position and related monthly transactions were reviewed with Frost. In years past assessments were calculated on POA owned lots and then partially written off. This impacted the value of the lots, gross revenue, and the allowance for doubtful accounts. GAAP requires these lots to be valued at the lower of cost or market. As such, a $381k lot value adjustment (decrease) is reflected on the March financials. LIABILITIES: Total liabilities equal $8.8mil (2), with $3mil (3) relating to 2015 prepaid fees per Frost s advice to begin spreading annual sales across 12 months, $3.2mil (4) in outstanding operating liabilities, and $1.8mil (5) in bond debt. REVENUE: YTD Gross Revenues total $6.1mil (6). $800k(7) has been accrued through March for assessment bad debt. The 2015 revenue reflects both operational and accounting methodology differences. With regard to year over year operational changes, golf rounds, new home permits, and amenity fees are posting year to date decreases. Approximately $150k of the golf variance relates to an operational decline, while $800k is merely an accounting methodology change. We anticipate recapturing some of the revenue decline as the weather improves in the 2 nd and 3 rd quarters. Four accounting methodology changes impact year over year variances and should not be considered as operational variances: 1. Assessment revenue and bad debt provision each reflect elimination of interest and an increase in late fee, as well as the late fee now being assessed on the 31 st day. 2. Elimination of assessment calculations on POA-owned lots 3. Reversal of the 2014 unbilled revenue occurred in January and the 2015 entry will be made in December. 4. Golf & Recreation will recognize annual sales revenue over 12 months
3 EXPENSE: YTD Operational Expenses total $5.3mil (13), which was $85k less than in The $234k(22) decrease in Golf relates to the change in fertilizer purchase and usage, as well as decreases in payroll expense due to course closures. The increase in Administration(21) is a reflection of the previously mentioned cessation of allocating overhead to other departments. The $122k(25) increase in Public Works reflects changes to building and vehicle expense calculations. In 2014, these two areas were allocated to other departments. NET OPERATING RESULTS: Net deficit before depreciation and capital was $4.2k (14), as compared to $1.3mil in The main contributor to this difference in revenue recognition. Assuming other activities track to budget, this gap will close once the 2015 Unbilled Revenue entry is made in December and the 12 th month of annual golf and recreation sales is recorded. CAPITAL: Capital Spending totals $532k(15) of the $4.6mil budgeted for 2015 and $57k(16) carried forward from HSVPOA's Net Worth is $71.1mil(18). Notice the decrease in equity. This is a section that represents retained earnings from prior years and current year net increase or decrease. The 2014 audit adjustments and 2015 accounting methodology changes contribute to this decrease. Once the prepaid fees are recognized as revenue, we will see the net worth return to previous levels.
4 Cash & Cash Equivalent Balance $ 6,856,333 Petty Cash & Act 833 Funds (46,761) Outstanding Accounts Payable (702,010) A forecasted deficit of less than $2.1mil Accrued 2015 Cash Spendingv (1,520,441) indicates that budgeted operations are Remaining Projected Cash Yield from Operations 1,776,486 covered, but reserves have not yet Remaining 2015 Budgeted Capital (4,197,621) been fully funded. Deferred Vehicle & Equipment Purchase Reserves (750,000) Deferred Road & Culvert Maintenance Reserve (350,000) Building Failure Reserve Remaining (322,281) Balboa Projects Reserve (750,000) Pickleball Reserve (174,000) Remaining Emergency Reserve (600,000) Bond Reserve (280,000) Forecasted Available Excess (Deficit) Funds $ (1,060,294) v - Mainly relates to accrued payroll, insurance, and property taxes Hot Springs Village POA Financial Dashboard Reconciliation of Projected Cash Usage At a Glance Comparison of Select Financial Data YTD 2015 vs. YTD YTD 2015 YTD Inc/(Decr) %Change $ 3,076,977 $ 3,294,513 Assessments Received $ 217, % $ 3,776,282 $ 2,346,604 Operational Revenue* $ (1,429,678) % $ 5,439,193 $ 5,353,569 Operating Expenses $ (85,625) -1.57% $ 1,227,316 $ 532,340 Capital Spending $ (694,975) % $ 8,408,543 $ 6,856,333 Cash and Cash Equivalents $ (1,552,210) % 34,249 27,721 Golf Rounds (6,528) % New Home Permits (5) % Residential Additions (62) % Home Sales % *Note Executive Summary discussion of changes in accounting methodology
5 Hot Springs Village POA Financial Dashboard Property & Population Statistics Total Commercial & Residential Properties Subject To Assessments 34,439 Total Standing Current Deeded Lots Not Owned by the POA 31,589 24,738 6,851 Lots Owned by the POA 2,442 2,442 - Mortgage held by CCI (Class B) Lots Owned by CCI Time share units Good Samaritan Units* Mt Carmel Units *Beginning in March Good Sam will be billed for 111 units 34,439 27,576 6,863 Good Not Improved vs. Unimproved Lots Improved Lots 8,978 8, Unimproved Lots Not Owned by the POA 23,019 16,300 6,719 Unimproved Lots Owned by the POA 2,442 2,442-34,439 27,576 6,863 Cooper's Commercial Reserved Property (no voting rights, pays a square footage fee) 8 Water Meters Sanitation Service Residential Meters 8,682 At House 618 Under Construction 18 Curbside 8,064 Commercial 151 Commercial 151 Sprinkler Svc only 76 Sprinkler Svc Only 76 POA & Other 114 POA & Other 114 Good Sam 1 Good Sam 1 Mt Carmel 1 Mt Carmel 1 Total Water Meters 9,043 Under construction 18 Total Sanitation 9,043 Population Estimate Residential Meters 8,682 GAC Population Formula 1.60 Estimated Population 13,891
6 Hot Springs Village POA Financial Dashboard Assessments Received & Cash Trending 3 Year Comparison $2,100,000 $1,600,000 $1,100,000 $600,000 $100,000 January February March April May June July August September October November December 2013 $1,626,021 $719,069 $834,990 $876,381 $656,413 $936,276 $1,132,871 $623,734 $733,083 $812,278 $584,739 $2,176, $1,525,960 $728,173 $822,844 $866,220 $627,975 $900,293 $1,120,375 $599,342 $766,794 $803,869 $519,045 $1,981, $1,790,439 $671,554 $832,520 Assessment Aging Note: The total under 365 days (with penalties) equals $296k of the $14.6mil outstanding. 47,491 69,512 Delinquent Amounts Delinquent Units (Non POA Owned) 41,679 59, ,121 79,107 14,391,267 Under 61, 1, , 521 Under ,354 73,811 12,062,300 Over 365, 5, , , Assessment Only Assessment w/ Penalties & Interest Over 365
7 HOT SPRINGS VILLAGE POA Comparative Statement of Financial Position March March ASSETS CASH AND CASH EQUIVALENTS (1) $ 6,856,333 $ 8,408,543 MEMBERSHIP ASSESSMENT RECEIVABLE GROSS 14,715,040 11,663,808 LESS ALLOWANCE FOR DOUBTFUL ACCOUNTS (14,317,332) (11,318,543) OTHER MEMBERSHIP RECEIVABLES 128, ,750 OTHER RECEIVABLES 2,230 8,704 INVENTORIES 690, ,366 PREPAID EXPENSES 205, ,747 REAL ESTATE HELD FOR SALE, NET REALIZABLE VALUE (19) 1,763,341 1,802,781 RECOVERABLE ELECTRIC COSTS GROSS 8,000,000 8,000,000 LESS ALLOWANCE FOR UNCOLLECTIBILITY (4,000,000) (4,000,000) PROPERTY AND EQUIPMENT, Net of Accumulated Depr. 65,920,569 65,686,817 TOTAL ASSETS $ 79,964,607 $ 81,458,972 LIABILITIES AND MEMBERSHIP EQUITY LIABILITIES ACCOUNTS PAYABLE (4) $ 702,010 $ 719,062 ACCRUED EXPENSES (4) 2,563,540 1,706,308 PREPAID MEMBERSHIP ASSESSMENTS AND OTHER FEES (3) 3,057,148 2,205,302 SECURITY DEPOSITS & OTHER DEPOSITS 702, ,749 BONDS PAYABLE (5) 1,815,000 2,085,000 TOTAL LIABILITIES (2) 8,839,977 7,504,421 MEMBERSHIP EQUITY UNDESIGNATED 68,774,051 71,914,279 DESIGNATED FOR FUTURE REPAIRS & REPLACEMENT 2,350,580 2,040,271 TOTAL MEMBERSHIP EQUITY (18) 71,124,630 73,954,551 TOTAL LIABILITIES AND MEMBERSHIP EQUITY $ 79,964,607 $ 81,458,972
8 HOT SPRINGS VILLAGE POA Comparative Statements of Revenue and Expenses Months ended March 31, 2015 and March 31, 2014 Actual YTD 2015 (As Originally Stated)* Increase Budget Budget Mar Mar (Decrease) Remaining Membership Assessment Revenue 15,377,638 3,608,711 3,781,855 (173,144) 11,768,927 Assessment Penalties & Other 1,024, , ,332 (49,330) 829,998 Provision for future Bad Debt (7) (3,453,080) (800,044) (998,235) (198,191) 2,653,036 Net Assessment Revenue 12,948,558 3,002,669 3,026,952 Administration REVENUE 511, ,309 96,337 20, ,291 EXPENSE(21) (3,282,440) (869,483) (804,223) 65,260 2,412,957 Net Administration (2,770,840) (752,174) (707,885) Public Safety REVENUE 755, , ,277 (10) 611,353 EXPENSE (4,249,271) (1,022,534) (1,055,259) (32,725) 3,226,737 Net Public Safety (3,493,651) (878,267) (910,981) Public Works REVENUE* 6,828, ,578 1,312,871 (330,293) 5,845,892 EXPENSE(25) (7,248,771) (1,445,995) (1,323,398) 122,597 5,802,776 Net Public Works (420,301) (463,417) (10,527) Planning & Inspection REVENUE 140,000 31,841 53,215 (21,375) 108,159 EXPENSE (400,270) (74,014) (72,596) 1, ,256 Net Planning & Inspection (260,270) (42,173) (19,381) Food & Beverage REVENUE 244,400 35,917 37,384 (1,467) 208,483 EXPENSE(26) (402,560) (67,399) (94,802) (27,403) 335,161 Net Food & Beverage (158,160) (31,482) (57,417) Golf REVENUE*(12) 6,501, ,384 1,728,688 (947,304) 5,720,156 EXPENSE (22) (7,669,548) (1,312,098) (1,546,587) (234,488) 6,357,450 Net Golf (1,168,008) (530,714) 182,101 Recreation REVENUE* 1,058, , ,509 (150,201) 805,576 EXPENSE (2,564,022) (562,046) (542,330) 19,716 2,001,976 Net Recreation (1,505,137) (308,738) (138,821) 15 Budget 15 Actual 14 Actual Inc/(Decr) Budg. Rem. Gross Revenue* (6) $ 32,442,153 $ 6,149,317 $ 7,801,469 $ (1,652,151) 26,292,836 Bad Debt Expense (3,453,080) (800,044) (998,235) (198,191) 2,653,036 Operational Expense (13) (25,816,882) (5,353,569) (5,439,193) (85,625) 20,463,314 Excess (Deficit) Before Depr. (14) $ 3,172,191 $ (4,295) $ 1,364,041 3,176,486 Depreciation $ (900,076) $ (850,372) $ 49,704 $ 900,076 *The 2015 accounting methodology change for annual fees and unbilled revenue is creating a year over year difference. Please see the Executive Summary for details.
9 HOT SPRINGS VILLAGE POA Statement of Capital Additions 2015 Annual Budget Spending Budget Remaining 2014 Projects $ 57,000 $ 57,000 $ - Administration 92, , ,391 Public Safety 22,281 58,000 35,719 Public Works 49, , ,174 Club Services and Facilities 7,000 2,211,000 2,204,000 Golf 230, , ,831 Parks and Recreation 68, , ,237 Construction 5, , ,269 Total Capital Additions (15) $ 532,340 $ 4,729,961 $ 4,197,621 Projects carried over from 2014: PW Striping Machine $ 5,000 IT - Total e Budgeted but not yet billed 35,000 Recreation Bridge Project 17,000 Total 2014 Capital to be Carried forward to 2015 (16) 57,000
10 HOT SPRINGS VILLAGE POA 2015 Budget Update Reflects Audit Adjustments, 2014 Capital Carry Forward, and Elimination of Admin Allocations Original Budget Approved by the Board Revenue Operating Expense Capital Administration $ 13,450,158 $ 2,528,110 $ 490,500 Marketing 10, ,850 15,500 Permitting & Inspections 140, ,270 - Fire 735,900 2,117,560 - Police 19,720 2,131,711 58,000 Recreation 1,714,553 2,938,543 2,516,500 Golf 6,501,540 7,669, ,681 Public Works 6,828,470 7,345, ,780 Total $ 29,400,341 $ 25,593,438 $ 4,672,961 Amended 2015 Budget Revenue Operating Expense Capital Administration $ 13,450,158 $ 2,820,590 $ 525,500 Marketing 10, ,850 15,500 Permitting & Inspections 140, ,270 - Fire 735,900 2,117,560 - Police 19,720 2,131,711 58,000 Recreation 1,303,285 2,966,582 2,533,500 Golf 6,501,540 7,669, ,681 Public Works 6,828,470 7,248, ,780 Total $ 28,989,073 $ 25,816,882 $ 4,729,961 Difference Between Original & Amended Budget Budgeted Revenue Operating Expense Capital Administration(1) $ - $ 292,480 $ 35,000 Marketing Permitting & Inspections Fire Police Recreation(2) (411,268) 28,039 17,000 Golf Public Works(3) - (97,075) 5,000 Total $ (411,268) $ 223,444 $ 57,000 (1)Expense difference relates to previous overhead allocation method, most of which ended up on the balance sheet. (2)Revenue & expense differences relate to audit reclass of insurance proceeds (3)Difference relates to previous previous overhead allocation method. 1
Memo. Hot Springs Village Property Owners Association Board of Directors Report
Hot Springs Village Property Owners Association Board of Directors Report Memo To: David Twiggs, COO From: Lesley Nalley, CFO LAN Date: March 18, 2015 Re: February 2015 Financial Report The February 2015
More informationMemo. Hot Springs Village Property Owners Association Board of Directors Report
Hot Springs Village Property Owners Association Board of Directors Report Memo To: David Twiggs, COO From: Lesley Nalley, CFO LAN Date: February 18, 2015 Re: January 2015 Financial Report The January 2015
More informationMemo. Hot Springs Village Property Owners Association Board of Directors Report
Hot Springs Village Property Owners Association Board of Directors Report Memo To: David Twiggs, COO, and HSV Board of Directors From: Lesley Nalley, CFO LAN Date: November 18, 2015 Re: October 2015 Financial
More informationMemo. Hot Springs Village Property Owners Association Board of Directors Report
Hot Springs Village Property Owners Association Board of Directors Report Memo To: David Twiggs, COO, and HSV Board of Directors From: Lesley Nalley, CFO LAN Date: April 20, 2016 Re: March 2016 Financial
More informationMemo. Hot Springs Village Property Owners Association Board of Directors Report
Hot Springs Village Property Owners Association Board of Directors Report Memo To: David Twiggs, COO, and HSV Board of Directors From: Lesley Nalley, CFO LAN Date: November 16, 2016 Re: October 2016 Financial
More informationMemo. Hot Springs Village Property Owners Association Board of Directors Report
Hot Springs Village Property Owners Association Board of Directors Report Memo To: Lesley Nalley, CEO From: Liz Mathis, Controller LM Date: April 19, 2017 Re: March 2017 Financial Reports Attached please
More informationMemo. Hot Springs Village Property Owners Association Board of Directors Report
Hot Springs Village Property Owners Association Board of Directors Report Memo To: David Twiggs, COO, and HSV Board of Directors From: Lesley Nalley, CFO LAN Date: June 15, 2016 Re: May 2016 Financial
More informationMemo. Hot Springs Village Property Owners Association Board of Directors Report
Hot Springs Village Property Owners Association Board of Directors Report Memo To: Lesley Nalley, CEO From: Liz Mathis, Controller LM Date: December 20, 2017 Re: November 2017 Financial Reports Attached
More informationReconciliation of Available Cash (Based on mid-year projections) YTD Actual Revenue vs. YTD Budget by Department
Hot Springs Village POA Executive Summary & Financial Dashboard as of July 31, 2014 EXECUTIVE SUMMARY: HSVPOA ended the month of July with $6.2mil of cash and cash equivalents, with planned spending according
More informationMemo. Hot Springs Village Property Owners Association Board of Directors Report. To: Hot Springs Village Board of Directors
Hot Springs Village Property Owners Association Board of Directors Report Memo To: Hot Springs Village Board of Directors From: Lesley Nalley, CEO Liz Mathis, CFO Date: April 17, 2019 Re: March 2019 Financial
More informationOperating Expenses 2013 YTD expense totaled $13.6 million and is worse than budget by $48,234 or -.4%.
1 Operating Expenses 2013 YTD expense totaled $13.6 million and is worse than budget by $48,234 or -.4%. Year over year expense is worse by $263,767 and comprised mainly of: PW Street maintenance expenses
More information2013 year to date revenue totaled $5.67 million and is aligned with the plan.
Hot Springs Village Property Owners Association Board of Directors Report Memo To: Board of Directors From: Linda Mayhood, Interim General Manager Donald J. Yucuis, CFO Date: March 20, 2013 Re: February
More informationPecan Plantation Owners Association, Inc.
Pecan Plantation Owners Association, Inc. Consolidated Financial Statements October 31, 2008 Table of Contents Report of Independent Auditors... 1 Financial Statements Consolidated Balance Sheet... 2 Consolidated
More informationDecember 2015 December 2015 YTD YTD YTD 12 Month PREVIOUS YR. DESCRIPTION ACTUAL BUDGET Actual Budget Variance Total Budget ACTUAL
Bella Vista Village POA Consolidated Assessments 640,497 719,263 8,333,689 8,631,200 (297,511) 8,631,200 8,637,206 City of Bella Vista 9,387 9,629 112,711 112,732 (21) 112,732 112,176 Food and Beverage
More informationFunding Our Future Building a Post-Recession Business Model. July 16, 2014
Funding Our Future Building a Post-Recession Business Model July 16, 2014 Changing Business Models All companies must adjust their business models to adapt to external factors. Hot Springs Village s business
More informationDecember 2014 December 2014 YTD YTD YTD 12 Month PREVIOUS YR. DESCRIPTION ACTUAL BUDGET Actual Budget Variance Total Budget ACTUAL
Bella Vista Village POA Consolidated Assessments 723,290 717,270 8,637,206 8,601,200 36,006 8,601,200 8,731,575 City of Bella Vista 9,348 9,331 112,176 111,972 204 111,972 118,813 Food and Beverage 1,337
More informationBella Vista Village Property Owners Association
Independent Auditor s Reports and Financial Statements Contents Independent Auditor s Report... 1 Financial Statements Balance Sheets... 3 Statements of Revenues and Expenses... 4 Statements of Changes
More informationBella Vista Village POA Income Statement March 2018 Year To Date Compared with Budget and Prior Year
Bella Vista Village POA Income Statement March 2018 Year To Date Compared with Budget and Prior Year YTD Variance Actual Budget Prior YR Budget Prior YR Income Assessments 1,986,196 2,008,416 1,953,828
More informationFinancial Statements. Island Park Village Association, Inc. For the Year Ended September 30, 2018
Financial Statements For the Year Ended September 30, 2018 Contents September 30, 2018 (Summarized Totals for September 30, 2017) Page Report of Independent Auditor 1-2 Financial Statements Balance Sheet
More informationHot Springs Village Property Owners Association Board of Directors Report Memo To: Board of Directors From: Linda Mayhood, Interim General Manager Donald J. Yucuis, CFO Date: May 10, 2013 Re: April 30,
More informationRIVER STRAND GOLF & COUNTRY CLUB, INC. FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2016
RIVER STRAND GOLF & COUNTRY CLUB, INC. FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED DECEMBER 31, 2016 TABLE OF CONTENTS Independent Auditor's Report...... 1-3 Financial Statements Balance
More informationBella Vista POA Income Statement August 2018 Year To Date Compared with Budget and Prior Year YTD Variance Actual Budget Prior YR Budget Prior YR Income Assessments 5,308,744 5,366,016 5,262,127 (57,272)
More informationSMITHS FALLS GOLF AND COUNTRY CLUB LIMITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2015
SMITHS FALLS GOLF AND COUNTRY CLUB LIMITED CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2015 Independent Auditor's Report Consolidated Statement of Financial Position Consolidated Statement of Operations
More informationEAGLE TREE CONDOMINIUM ASSOCIATION, INC. REPORT ON AUDIT OF FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2015
REPORT ON AUDIT OF FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED DECEMBER 31, 2015 Table of Contents Report of independent auditors 1 2 Page Financial statements: Balance sheet 3 Statement of revenue
More informationThe Town of Summerdale Summerdale, Alabama
The Town of Summerdale Summerdale, Alabama Annual Financial Report For the Fiscal Year Ended September 30, 2012 Vance CPA LLC Certified Public Accountant 832 Snow St., Suite B Oxford, Alabama 36203 Tel.
More informationWHITE BLUFF PROPERTY OWNERS' ASSOCIATION, INC.
WHITE BLUFF PROPERTY OWNERS' ASSOCIATION, INC. WHITNEY, TX MARCH 2018 Unaudited Financials 04/19/2018 1:08:21 PM Standard Balance Sheet Account Description Mar Balance Feb Balance Change 2018 2018 ASSETS
More informationDAYBREAK COMMUNITY ASSOCIATION, INC.
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION with INDEPENDENT AUDITORS REPORT YEAR ENDED DECEMBER 31, 2017 TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT 3-4 Page FINANCIAL STATEMENTS: Balance Sheet
More informationThe Town of Summerdale Summerdale, Alabama
The Town of Summerdale Summerdale, Alabama Annual Financial Report For the Fiscal Year Ended September 30, 2013 Vance CPA LLC Certified Public Accountant 832 Snow St., Suite B Oxford, Alabama 36203 Tel.
More informationSUNBIRD GOLF RESORT HOMEOWNERS ASSOCIATION, INC. FINANCIAL STATEMENTS AS OF DECEMBER 31, 2018 AND FOR THE YEAR THEN ENDED
SUNBIRD GOLF RESORT HOMEOWNERS ASSOCIATION, INC. FINANCIAL STATEMENTS AS OF AND FOR THE YEAR THEN ENDED TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR S REPORT... 1 2 FINANCIAL STATEMENTS Balance Sheet...
More informationBELMONT COUNTRY CLUB. Report on Review of Financial Statements Years Ended June 30, 2013 and 2012
Report on Review of Financial Statements Years Ended June 30, 2013 and 2012 TABLE OF CONTENTS INDEPENDENT ACCOUNTANTS REVIEW REPORT 1 FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2013 AND 2012: Statements
More informationVILLAGE OF RICHMOND, ILLINOIS ANNUAL FINANCIAL REPORT
VILLAGE OF RICHMOND, ILLINOIS ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED APRIL 30, 2015 VILLAGE OF RICHMOND TABLE OF CONTENTS APRIL 30, 2015 PAGE INDEPENDENT AUDITOR S REPORT 1 REQUIRED SUPPLEMENTARY
More informationNONMAJOR GOVERNMENTAL FUNDS
NONMAJOR GOVERNMENTAL FUNDS SPECIAL REVENUE FUNDS Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. Community Development
More informationTAHOE DONNER ASSOCIATION
TAHOE DONNER ASSOCIATION FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR S REPORT YEARS ENDED DECEMBER 31, 2015 AND 2014 SM Relax. We got this. INDEPENDENT AUDITOR S REPORT Board of Directors Tahoe Donner
More informationCITY OF RICHMOND, VIRGINIA STATEMENT OF NET ASSETS PROPRIETARY FUNDS June 30, 2002
EXHIBIT E-1 STATEMENT OF NET ASSETS June 30, 2002 Gas Water Wastewater Other Total Funds Assets Current Assets: Cash and Cash Equivalents (Note 3) $ 30,395,244 $ 6,526,802 $ 39,908,622 $ 379,726 $ 77,210,394
More informationRECAP DIVISIONAL INCOME STATMENTS Golf Maintenance - Keith lhms (15-23)-AII For the Six Months Ending June 30, 2018
RECAP DIVISIONAL INCOME STATMENTS Golf Maintenance - Keith lhms (15-23)-AII For the Six Months Ending June 30, 2018 Month To Date Year To Date DESCRIPTION Prior Year Prior Year Prior Year Actual Budget
More informationThe Phase 2 Kona Coast Resort Owners Association
Financial Statements and Supplementary Information Year Ended December 31, 2012 Contents Independent Auditor s Report 3 4 Financial Statements Balance Sheet 5 Statement of Revenues, Expenses and Changes
More informationNBRC PROPERTY OWNERS ASSOCIATION, INC. DBA RIVER CHASE PROPERTY OWNERS ASSOCIATION, INC. FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTARY INFORMATION
NBRC PROPERTY OWNERS ASSOCIATION, INC. DBA RIVER CHASE PROPERTY OWNERS ASSOCIATION, INC. FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2015 TABLE OF CONTENTS
More informationLANSING ART GALLERY, INC. (A NON-PROFIT CORPORATION) FINANCIAL STATEMENTS AND INDEPENDENT ACCOUNTANTS REVIEW REPORT
(A NON-PROFIT CORPORATION) FINANCIAL STATEMENTS AND INDEPENDENT ACCOUNTANTS REVIEW REPORT FOR THE YEARS ENDED JUNE 30, 2015 AND 2014 CONTENTS INDEPENDENT ACCOUNTANTS REVIEW REPORT 1 STATEMENTS OF FINANCIAL
More informationDRAFT TAHOE DONNER ASSOCIATION. Communications with Those Charged With Governance. Gilbert Associates, Inc. Submitted by.
Communications with Those Charged With Governance Submitted by Gilbert Associates, Inc. We have audited the financial statements of Tahoe Donner Association (the Association) for the year ended December
More informationGovernmental Funds SPECIAL REVENUE FUNDS
Governmental Funds Major Governmental Funds GENERAL FUND The General Fund must be classified as a major fund and is used to account for revenues and expenditures that are not required to be accounted for
More informationThe Landings Yacht Golf & Tennis Club, Inc. For The Month Ending June 30, 2017 Fiscal Period 9
The Landings Yacht Golf & Tennis Club, Inc. For The Month Ending June 30, 2017 Fiscal Period 9 The Landings Yacht Golf & Tennis Club, Inc. Table of Contents Financial Overview Pages 1-6 Balance Sheet Pages
More informationTOWN OF FRYE ISLAND FINANCIAL REPORT DECEMBER 31, 2008
TOWN OF FRYE ISLAND FINANCIAL REPORT DECEMBER 31, 2008 DECEMBER 31, 2008 TABLE OF CONTENTS INDEPENDENT AUDITORS' REPORT MANAGEMENT S DISCUSSION AND ANALYSIS BASIC FINANCIAL STATEMENTS Statement of Net
More informationEXHIBIT H. (Continued)
GENERAL FUND SCHEDULE OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE- BUDGET AND ACTUAL EXHIBIT H Variance Revised Favorable Revenues Budget Actual (Unfavorable) City Taxes Real Estate $ 138,809,023
More informationDRAFT TAHOE DONNER ASSOCIATION. Communications with Those Charged With Governance. Gilbert Associates, Inc. Submitted by.
Communications with Those Charged With Governance Submitted by Gilbert Associates, Inc. We have audited the financial statements of Tahoe Donner Association (the Association) for the year ended December
More informationMcDonald Golf Enterprises, Inc. d/b/a The Club at Eaglebrooke FINANCIAL STATEMENTS. October 31, 2016
McDonald Golf Enterprises, Inc. d/b/a The Club at Eaglebrooke FINANCIAL STATEMENTS McDonald Golf Enterprises, Inc. d/b/a The Club at Eaglebrooke FINANCIAL STATEMENTS TABLE OF CONTENTS Page Number REPORT
More informationAs in the past, this report begins with the latest information regarding the past month followed by an update on year to date financial information.
This April 2009 Variance Report is intended to provide property owners a snapshot of where the Association stands financially four months into the 2009 budget year. So far in 2009, the POA revenue is down
More informationNonmajor Governmental Funds
Nonmajor Governmental Funds Special Revenue Funds Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes. Special Programs Fund
More informationLandings Yacht, Golf and Tennis Club, Inc. Financial Report September 30, 2014
Landings Yacht, Golf and Tennis Club, Inc. Financial Report September 30, 2014 Contents Independent Auditor s Report on the Financial Statements 1-2 Financial Statements Balance sheet 3 Statement of revenues,
More informationFinancial Statements December 31, 2018 Pinnacle Homeowners Association
Financial Statements eidebailly.com Table of Contents Independent Auditor s Report... 1 Financial Statements Balance Sheet... 3 Statement of Revenues and Expenses... 4 Statement of Changes in Fund Balances...
More informationAvon Valley Golf and Country Club Limited
Falmouth, Nova Scotia Financial Statements Contents Page Independent Auditor's Report 1 Statement of Financial Position 2 Statements of Operations and Changes in Net Assets 3 Statement of Cash Flows 4
More informationThe Landings Yacht Golf & Tennis Club, Inc. For The Month Ending October 31, 2016 Fiscal Period 1
The Landings Yacht Golf & Tennis Club, Inc. For The Month Ending October 31, 2016 Fiscal Period 1 The Landings Yacht Golf & Tennis Club, Inc. Table of Contents Financial Overview Pages 1-6 Balance Sheet
More informationVillas of Stonehenge Condominium Association
Balance Sheets December 31, Assets Current Assets: Cash and cash equivalents Accounts receivable, net of allowance for doubtful accounts (Note 1) Prepaid income taxes Total Current Assets Property and
More informationLOHMAN COMPANY, PLLC
SUNLAND SPRINGS VILLAGE GOLF CLUB, INC. FINANCIAL STATEMENTS (Compiled) YEAR ENDED SEPTEMBER 30, 2016 LOHMAN COMPANY, PLLC Certified Public Accountants & Business Consultants CONTENTS INDEPENDENT ACCOUNTANT
More informationCITY OF LAKE MARY, FLORIDA
CITY OF LAKE MARY, FLORIDA SINGLE FAMILY RESIDENCE FEE ESTIMATE PACKET I. Building Permit Fee Estimate II. Impact Fee Estimate THIS INFORMATION IS PROVIDED AS A WORKSHEET AND IS NOT A QUOTE. Charges provided
More informationTHE ASHLEY CONDOMINIUM MANAGEMENT ASSOCIATION, INC.
AUDITED FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT AND SUPPLEMENTARY INFORMATION For the year ended December 31, 2013 C O N T E N T S Pages INDEPENDENT AUDITORS' REPORT 1-2 FINANCIAL STATEMENTS:
More informationFinancial Statements. For the year ended March 31, (Unaudited)
Financial Statements For the year ended March 31, 2012 (Unaudited) Table of contents March 31, 2012 Summary of financial results - (unaudited) 1 Consolidated financial statements - (unaudited) Statutory
More informationFinancial Statements. For the year ended June 30, (Unaudited)
Financial Statements For the year ended June 30, 2012 (Unaudited) Table of contents June 30, 2012 Summary of financial results - (unaudited) 1 Consolidated financial statements - (unaudited) Statutory
More informationTHE JEWISH COMMUNITY CENTER OF GREATER KANSAS CITY AND AFFILIATED ENTITY CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2016
THE JEWISH COMMUNITY CENTER OF GREATER KANSAS CITY AND AFFILIATED ENTITY CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2016 Contents Page Independent Auditors Report... 1-2 Consolidated Financial Statements
More informationOAK SHORES COMMUNITY ASSOCIATION
OAK SHORES COMMUNITY ASSOCIATION Audit Report Financial Statements and Supplemental Information December 31, 2016 HINRICHER DOUGLAS & PORTER LLP Certified Public Accountants Board of Directors and Members
More informationGRAHAM COUNTY UTILITIES, INC. PIMA, ARIZONA FINANCIAL STATEMENTS WITH ACCOMPANYING INFORMATION FOR THE YEARS ENDED SEPTEMBER 30, 2017 AND 2016 AND
PIMA, ARIZONA FINANCIAL STATEMENTS WITH ACCOMPANYING INFORMATION FOR THE YEARS ENDED SEPTEMBER 30, 2017 AND 2016 AND REPORT OF BOLINGER, SEGARS, GILBERT & MOSS, L.L.P. LUBBOCK, TEXAS PIMA, ARIZONA FINANCIAL
More informationGRAHAM COUNTY UTILITIES, INC. PIMA, ARIZONA FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION FOR THE YEARS ENDED SEPTEMBER 30, 2018 AND 2017 AND
PIMA, ARIZONA FINANCIAL STATEMENTS WITH SUPPLEMENTARY INFORMATION FOR THE YEARS ENDED SEPTEMBER 30, 2018 AND 2017 AND REPORT OF BOLINGER, SEGARS, GILBERT & MOSS, L.L.P. LUBBOCK, TEXAS PIMA, ARIZONA FINANCIAL
More informationThe Landings Yacht Golf & Tennis Club, Inc. For The Month Ending October 31, 2018 Fiscal Period 1
The Landings Yacht Golf & Tennis Club, Inc. For The Month Ending October 31, 2018 Fiscal Period 1 The Landings Yacht Golf & Tennis Club, Inc. Table of Contents Financial Overview Pages 1-6 Balance Sheet
More informationCITY OF CENTERVILLE, GEORGIA ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2011
ANNUAL FINANCIAL REPORT YEAR ENDED JUNE 30, 2011 NICHOLS, CAULEY & ASSOCIATES, LLC Certified Public Accountants Certified Financial Planners Certified Internal Auditors Certified Government Auditing Professionals
More informationColumbiaAssociation. ReportMARCH
ColumbiaAssociation FinancialQuarter ended on January 31, 2015 ReportMARCH 2015 Columbia Association Table of Contents Organization Summary... 5 Life Services Service Bureau Life Services Service Bureau
More informationThe Keystone Neighbourhood Company, Inc. (A Colorado Non-Profit Corporation. Financial Statements December 31, 2013
(A Colorado Non-Profit Corporation Financial Statements Table of Contents INDEPENDENT AUDITOR'S REPORT 1-2 Basic Financial Statements: Balance Sheets 3 Statements of Revenues, Expenses and Changes in Fund
More informationThe Landings Yacht Golf & Tennis Club, Inc.
The Landings Yacht Golf & Tennis Club, Inc. For The Month Ending February 28, 2016 Fiscal Period 5 The Landings Yacht Golf & Tennis Club, Inc. Table of Contents Financial Overview Pages 1-6 Balance Sheet
More informationThe Keystone Neighbourhood Company, Inc. (A Colorado Non-Profit Corporation. Financial Statements December 31, 2017
(A Colorado Non-Profit Corporation Financial Statements Table of Contents INDEPENDENT AUDITOR'S REPORT 1-2 Basic Financial Statements: Balance Sheets 3 Statements of Revenues, Expenses and Changes in Fund
More informationGoodwill Industries of Dallas, Inc. and Goodwill Industries of Dallas Foundation, Inc.
and Goodwill Industries of Dallas Foundation, Inc. Audited Combined Financial Statements and Goodwill Industries of Dallas Foundation, Inc. Audited Combined Financial Statements Table of Contents Independent
More informationWATERFORD VILLAGE TOWNHOMES ASSOCIATION, INC
WATERFORD VILLAGE TOWNHOMES ASSOCIATION, INC REPORT ON AUDIT OF FINANCIAL STATEMENTS For the Year Ended December 31, 2016 TABLE OF CONTENTS Page 1 Independent Auditor s Report 1 2 Balance Sheets December
More information2016 QUARTERLY OPERATING REPORT
2016 PERIOD ENDED TABLE OF CONTENTS: ANALYSIS BY DEPARTMENT - OVERVIEW 2-6 BREAKDOWN OF OPERATING REVENUES - DEPARTMENT / TYPE 7 ANALYSIS OF REVENUES BY TYPE: NET MUNICIPAL TAXES 8 GOVERNMENT TRANSFERS
More informationFINANCE DEPARTMENT Monthly Financial Report
CITY OF 31 San Jose CAPITAL OF SILICON VALLEY FINANCE DEPARTMENT Monthly Financial Report Financial Results for the Month Ended June 3, 218 Fiscal Year 217-218 ( UNAUDITED) Finance Department, City of
More informationCITY OF WAUPACA, WISCONSIN AUDITED FINANCIAL STATEMENTS. Including Independent Auditor s Report. As of and for the year ended December 31, 2017
CITY OF WAUPACA, WISCONSIN AUDITED FINANCIAL STATEMENTS Including Independent Auditor s Report As of and for the year ended Johnson Block and Company, Inc. Certified Public Accountants 2500 Business Park
More informationFinancial Statements. For the period ended September 30, (Unaudited)
Financial Statements For the period ended September 30, 2013 (Unaudited) Table of contents September 30, 2013 Summary of financial results - (unaudited) 1 Consolidated financial statements - (unaudited)
More informationPORCH & ASSOCIATES LLC CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS
PORCH & ASSOCIATES LLC CERTIFIED PUBLIC ACCOUNTANTS AND CONSULTANTS Eldorado Community Improvement Association, Inc. Financial Statements, Supplementary Information and Independent Auditor s Report Eldorado
More informationThe Pelican Bay Foundation, Inc. Financial Report September 30, 2017
The Pelican Bay Foundation, Inc. Financial Report September 30, 2017 Contents Independent auditor s report 1-2 Financial statements Balance sheet 3 Statement of revenues, expenses and changes in fund balances
More informationThe Landings Yacht Golf & Tennis Club, Inc. For The Month Ending January 31, 2018 Fiscal Period 4
The Landings Yacht Golf & Tennis Club, Inc. For The Month Ending January 31, 2018 Fiscal Period 4 The Landings Yacht Golf & Tennis Club, Inc. Table of Contents Financial Overview Pages 1-6 Balance Sheet
More informationI-leather Ridge Metropolitan District Financial Statements. June3O,2015
Ileather Ridge Metropolitan District Financial Statements June3O,2015 Governmental Budget SIMMONS & V%THEELER, P.C. Certified Public Accountants 8005 South Chester Street, Suite 150, Centennial, CO 80112
More informationTHE JEWISH COMMUNITY CENTER OF GREATER KANSAS CITY AND AFFILIATED ENTITY CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2011
THE JEWISH COMMUNITY CENTER OF GREATER KANSAS CITY AND AFFILIATED ENTITY CONSOLIDATED FINANCIAL STATEMENTS SEPTEMBER 30, 2011 Contents Page Independent Auditors Report... 1 Consolidated Financial Statements
More informationTOWN OF SHELBURNE, VERMONT AUDIT REPORT JUNE 30, 2017
AUDIT REPORT AUDIT REPORT TABLE OF CONTENTS Page # Independent Auditor s Report 1-3 Management s Discussion and Analysis 4-12 Basic Financial Statements: Statement of Net Position Exhibit A 13 Statement
More informationA U D I T R E P O R T A U D I T
H I L T O N H E A D P L A N T A T I O N 2 0 1 8 A U D I T R E P O R T 2 0 1 8 A U D I T R E P O R T HILTON HEAD PLANTATION PROPERTY OWNERS' ASSOCIATION PO Box 21940, Hilton Head Island, SC 29925 Telephone:
More informationThe Landings Yacht Golf & Tennis Club, Inc. For The Month Ending January 31, 2017 Fiscal Period 4
The Landings Yacht Golf & Tennis Club, Inc. For The Month Ending January 31, 2017 Fiscal Period 4 The Landings Yacht Golf & Tennis Club, Inc. Table of Contents Financial Overview Pages 1-6 Balance Sheet
More informationREINFORCEMENT ACTIVITY 3, Part B, p. 715
REINFORCEMENT ACTIVITY 3, Part B, p. 715 10. Unadjusted Trial Balance December 31, 20X4 ACCOUNT TITLE DEBIT CREDIT Cash 25 0 0 1 40 Petty Cash 4 0 0 00 Accounts Receivable 15 7 8 9 20 Allowance for Uncollectible
More informationFinancial Statements and Supplemental Information (Together with Independent Auditors Report)
Financial Statements and Supplemental Information (Together with Independent Auditors Report) Years Ended June 30, 2015 and 2014 Table of Contents June 30, 2015 and 2014 Page Independent Auditors Report
More informationNBRC PROPERTY OWNERS ASSOCIATION, INC. DBA RIVER CHASE PROPERTY OWNERS ASSOCIATION, INC. FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTARY INFORMATION
NBRC PROPERTY OWNERS ASSOCIATION, INC. DBA RIVER CHASE PROPERTY OWNERS ASSOCIATION, INC. FINANCIAL STATEMENTS AND REQUIRED SUPPLEMENTARY INFORMATION FOR THE YEAR ENDED DECEMBER 31, 2014 TABLE OF CONTENTS
More informationCITY OF PATASKALA LICKING COUNTY REGULAR AUDIT
CITY OF PATASKALA LICKING COUNTY REGULAR AUDIT YEAR ENDED DECEMBER 31, 1999 CITY OF PATASKALA LICKING COUNTY TABLE OF CONTENTS TITLE PAGE Report of Independent Accountants... 1 General Purpose Financial
More informationNATIONAL PTA. FINANCIAL STATEMENTS September (Unaudited)
NATIONAL PTA FINANCIAL STATEMENTS September 2016 TABLE OF CONTENTS Executive Summary 1 National PTA Statement of Financial Position A 1 Statement of Net Assets A 4 Statement of Activities Actual vs. Budget
More informationCITY OF COLLEGE PARK, GEORGIA
CITY OF COLLEGE PARK, GEORGIA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2010 Prepared by: Finance Department, City of College Park, Georgia CITY OF COLLEGE PARK, GEORGIA
More informationMODERN ELECTRIC WATER COMPANY BALANCE SHEETS September 30, 2016 and STOCKHOLDERS' EQUITY (Note 3) ASSETS LIABILITIES
2016 Annual Report MODERN ELECTRIC WATER COMPANY BALANCE SHEETS September 30, 2016 and 2015 ASSETS UTILITY PLANT (Note 2) Land $ 836,877 $ 836,877 Buildings & grounds 3,839,993 3,831,720 Equipment & vehicles
More informationHABITAT FOR HUMANITY OF GREATER NEWBURGH, INC. FINANCIAL STATEMENTS. YEARS ENDED JUNE 30, 2016 and 2015
HABITAT FOR HUMANITY OF GREATER NEWBURGH, INC. FINANCIAL STATEMENTS YEARS ENDED TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR S REPORT 1-2 FINANCIAL STATEMENTS Statements of Financial Position 3 Statements
More informationCITY OF CENTERVILLE, GEORGIA ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013
ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2013 NICHOLS, CAULEY & ASSOCIATES, LLC Certified Public Accountants Certified Financial Planners Certified Internal Auditors Certified Government
More informationKIAWAH ISLAND COMMUNITY ASSOCIATION, INC. KIAWAH ISLAND, SOUTH CAROLINA AUDITED FINANCIAL STATEMENTS DECEMBER 31, 2015 AND 2014
KIAWAH ISLAND COMMUNITY ASSOCIATION, INC. KIAWAH ISLAND, SOUTH CAROLINA AUDITED FINANCIAL STATEMENTS INDEPENDENT AUDITORS REPORT AND AUDITED FINANCIAL STATEMENTS Financial Statements TABLE OF CONTENTS
More informationProposed Budget. City of Seagraves. This budget includes a proposed tax rate of Tel Hill
Proposed Budget 2017 2018 This budget includes a proposed tax rate of 0.863000 City of Seagraves Tel 806-387-2593 309 Hill www.cityofseagraves.com Fax 806-387-2595 Seagraves, TX 79359 Table of Contents
More informationGoodwill Industries of Dallas, Inc. and Goodwill Industries of Dallas Foundation, Inc.
and Goodwill Industries of Dallas Foundation, Inc. Audited Combined Financial Statements and Goodwill Industries of Dallas Foundation, Inc. Audited Combined Financial Statements Table of Contents Independent
More informationSecond Quarter Financial Statements
Second Quarter Financial Statements For the six months ended 03.31.2014 Prepared by the Finance Department Quarterly Financial Statements for six months ended 03.31.2014 Quarterly Financial Statements
More informationThe Landings Yacht Golf & Tennis Club, Inc.
The Landings Yacht Golf & Tennis Club, Inc. For Fiscal Period 5 Ending The Landings Yacht Golf & Tennis Club, Inc. Table of Contents Financial Overview Pages 1-6 Balance Sheet Pages 7 8 Financial Statement
More information(A CALIFORNIA NONPROFIT CORPORATION) FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT
(A CALIFORNIA NONPROFIT CORPORATION) FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS REPORT FOR THE YEARS ENDED APRIL 30, 2018 AND 2017 CEDARPINES PARK MUTUAL WATER COMPANY (A CALIFORNIA NONPROFIT CORPORATION)
More informationLandings Yacht, Golf and Tennis Club, Inc. Financial Report September 30, 2018
Landings Yacht, Golf and Tennis Club, Inc. Financial Report September 30, 2018 Contents Independent auditor s report 1-2 Financial statements Balance sheet 3 Statement of revenues, expenses and changes
More informationGeneral Operating Fund
General Operating Fund Actual Actual Actual Budget 2010 YTD Projected Recommended Projected Projected Revenues 2007 2008 2009 2010 as of 6/30/10 2010 2011 2011 2012 Property Taxes $13,449,730 $13,842,433
More informationHeather Ridge Metropolitan District Financial Statements. August 31, 2015
Heather Ridge Metropolitan District Financial Statements August 31, 2015 Governmental Budget IMMONS & WHEELER, P.C. Certified Public Accountants 8005 South Chester Street, Suite 150, Centennial, CO 80112
More informationCITY OF JAMESTOWN, NEW YORK TABLE OF CONTENTS. Independent Report of Auditor 1. Management s Discussion and Analysis 3. Statement of Net Assets 12
TABLE OF CONTENTS Independent Report of Auditor 1 Management s Discussion and Analysis 3 Basic Financial Statements: Statement of Net Assets 12 Statement of Activities 13 Balance Sheet - Governmental Funds
More information