RAPIDES ASSOCIATION FOR RETARDED CITIZENS ALEXANDRIA LOUISIANA FINANCIAL REPORTS JUNE 30, 2006
|
|
- Eustace Jacob Hicks
- 5 years ago
- Views:
Transcription
1 ALEXANDRIA LOUISIANA FINANCIAL REPORTS JUNE 30, 2006 Under provisions of state law, this report is a public document Acopy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court.
2 TABLE OF CONTENTS PAGE Independent Auditors' Report 12 Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 34 FINANCIAL SECTION Combined Statement of Financial Position 6 Combined Statement of Activities 7 Combined Statement of Cash Flows 8 NOTES TO FINANCIAL STATEMENTS 911 SUPPLEMENTAL DATA Combining Statement of Financial Position 13 Combining Statement of Activities 14 Combining Statement of Cash Flows 15 Rapides Association for Retarded Citizens General Operations Statement of Financial Position 16 Statement of Activities 17 Schedule of Expenses 1819 Statement of Cash Flows 20
3 TABLE OF CONTENTS (Continued) John Eskew Training Center Statement of Financial Position 21 Statement of Activities 22 Statement of Cash Flows 23 Schedule of Projects 24 Schedule of Findings, Questioned Costs And Corrective Action 25 1 l
4 Roland D. Kraushaar Certified Public Accountant 14OB Texas Avenue Alexandria, LA Ph: [318] Fax: (318) INDEPENDENT AUDITOR'S REPORT Board of Directors Rapides Association for Retarded Citizens I have audited the accompanying statements of financial position of the Rapides Association for Retarded Citizens (a nonprofit organization) as of June 30, 2006, and the related statements of activities and cash flows for the year then ended. These financial statements are the responsibility of the Association's management. My responsibility is to express an opinion on these financial statements based on my audit. I conducted my 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. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion. In my opinion, the financial statements referred to in the first paragraph present fairly, in all material respects, the financial position of the Rapides Association for Retarded Citizens as of June 30, 2006, and the results of its operations for the year then ended in conformity with accounting principles generally accepted in the United States of America. In accordance with Government Auditing Standards, I have also issued a report dated December 29, 2006 on my consideration of the Associations internal control over financial reporting and my test of its compliance with certain provisions of laws, regulations, contracts and grants.
5 My audit was conducted for the purpose of forming an opinion on the statements of financial position, activities and cash flows taken as a whole. The financial information listed as "Supplemental Data" in the table of contents is presented for purposes of additional analysis and is not a required part of the financial statements of Rapides Association For Retarded Citizens. This information has been subjected to the auditing procedures applied in the audit of the financial statements, and in my opinion, is fairly presented in all material respects in relation to the financial statements taken as a whole. Roland D Kraushaar Certified Public Accounta December 29, 2006
6 Roland D. Kraushaar Certified Public Accountant 1406 Texas Avenue Alexandria, LA Ph; (318) Fax: (318) REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS To The Board of Commissioners Rapides Association for Retarded Citizens I have audited the accompanying statements of position, activities and cash flows of the Rapides Association for Retarded Citizens, as of and for the year ended June 30, 2006, and have issued my report thereon dated December 29, 2006,1 conducted my 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. Compliance As part of obtaining reasonable assurance about whether the Rapides Association for Retarded Citizens general purpose financial statements are free of material misstatements, I performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statements amounts. However, providing an opinion on compliance with those provisions was not an objective of my audit and, accordingly, I do not express such an opinion. The results of my tests disclosed the following no instances of noncompliance that are required to be reported under Government Auditing Standards: Internal Control Over Reporting In planning and performing my audit, I considered the Rapides Association for Retarded Citizens, internal control over general purpose financial reporting in order to determine my auditing
7 procedures for the purpose of expressing my opinion on the financial statements and not to provide assurance on the internal control over financial reporting. However, I noted certain matters involving the internal control over financial reporting and its operation that I consider to be reportable conditions. Reportable conditions involve matters coming to my attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in my judgment, could adversely affect the Rapides Association for Retarded Citizens ability to record, process, summarize and report financial data consistent with the assertions of management in the financial statements. The reportable condition is described in the accompanying schedule of findings and questioned costs as item A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. My consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, I believe item of the reportable conditions described above is a material weakness. This report is intended for the information of management, and federal awarding agencies and passthrough entities. loland D. Kraushaar Certified Public Accountant December 29, 2006
8 FINANCIAL SECTION
9 COMBINED STATEMENT OF FINANCIAL POSITION June 30, 2006 ASSETS CURRENT ASSETS Cash and equivalents Accounts Receivable Due from employees Prepaid expenses Accrued interest 1,341, , ,601 8,559 Total current assets 1,557,097 PROPERTY, PLANT AND EQUIPMENT Buildings Major movable equipment Motor vehicles Accumulated depreciation 518, , ,124 (351,531) Total property, plant and equipment 578,854 OTHER ASSETS Deposits W/C Insurance Deposit on Vans 8,100 25,934 Total other assets 34,034 S 2,169,985 LIABILITIES AND NET ASSETS LIABILITIES Employee withholdings Accounts Payable 3,559 17,517 Total liabilities NET ASSETSUNRESTRICTED TOTAL LIABILITIES AND NET ASSETS 21,076 2,148,909 $ 2,169,985 See Notes to Financial Statements
10 COMBINED STATEMENT OF ACTIVITIES For the Year Ended June 30, 2006 PUBLIC SUPPORT AND REVENUES Fees and contracts OCDD contract LRS contract Medicaid waivers SIL LTC COBB Gain on equipment sold Contributions Membership dues Interest income Project revenue (Net) Coke sales Client/employee meals/miscellaneous 240,206 8, ,779 1,562,953 12, , ,027 28,774 9,520 21,958 TOTAL PUBLIC SUPPORT AND REVENUE $ 2,358,057 EXPENSES Administrative and General Plant Operations and Maintenance Capital Asset Cost Coke Purchases Dietary Employee Bonus Miscellaneous SIL Therapeutic and Training 51 1, ,063 43,301 3,080 39,792 5,375 9, , ,757 TOTAL EXPENSES 2,123,540 CHANGE IN NET ASSETS NET ASSETS, Beginning of year NET ASSETS, End of year $ 234,517 1,914,392 $ 2,148,909 See Notes lo Financial Statements.
11 COMBINED STATEMENT OF CASH FLOWS For the Year Ended June 30, 2006 OPERATING ACTIVITIES Net operating income Adjustment to reconcile net operating income to net cash provided by operating activities: Depreciation (Increase) decrease in Accounts receivable (Increase) decrease in Prepaid Expenses (Increase) decrease in employee advances (Increase) decrease in Accrued interest Increase (decrease) in Accounts payable Increase (decrease) in Employee withholdings 234,517 47,549 49,626 (4,416) 675 (6,470) 12,197 3,207 Net cash provided by operating activities 336,885 INVESTING ACTIVITIES Deposit on Vans Purchase of equipment Net Investing Activities NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS (25,934) (1,907) (27,841) 309,044 1,032,591 CASH AND CASH EQUIVALENTS, END OF YEAR 1,341,635 See Notes to Financial Statements.
12 NOTES TO FINANCIAL STATEMENTS NOTE 1. NATURE OF ACTIVITIES The Rapides Association for Retarded Children, Inc. was incorporated in the State of Louisiana on February 10, 1955, as a nonprofit organization. According to its charter the primary purpose of the Association is to promote the general welfare of mentally retarded children in Rapides Parish and to aid parents and families in the solution of personal and social problems arising from mental retardation. It shall provide facilities for the evaluation, care, treatment and education of mentally retarded children in the Parish. The organization is supported primarily through contracts for services with various governmental agencies, which accounts for over 90% of their total revenue. The organization is established as a dues paying organization and open to anyone in Rapides Parish, upon payment of their dues. The collection of dues amounted to $ 702 for the year ended June 30, CONTRIBUTED SERVICES During the year ended June 30, 2006, the value of contributed services meeting the requirements for recognition in the financial statements was not material and has not been recorded. In addition many individuals volunteer their time at the facility. ESTIMATES The preparation of financial statements in conformity with Generally Accepted Accounting Principles require management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from these estimates. PROPERTY AND EQUIPMENT Donations of property and equipment (if any) are recorded as support at their estimated fair value. Such donations are reported as unrestricted support unless the donor has restricted the donated asset to a specific purpose. The organization has not received any restricted assets, or cash required to acquire restricted assets, in many years, but, if some are received they will be properly recorded. Property and equipment are depreciated using the straight line method.
13 NOTES TO FINANCIAL STATEMENTS (Continued) NOTE 2. FINANCIAL STATEMENT PRESENTATION In 1996, the organization adopted statements of financial accounting standards (SFAS) No. 117, "Financial Statements of NotforProfit Organizations." Under SFAS No. 117, the organization is required to report information regarding its financial position and activities according to three classes of net assets: Unrestricted net assets, Temporarily restricted net assets, and Permanently restricted net assets. In addition, the organization is required to present a statement of cash flows. As permitted by this new statement, the organization has discontinued its use of fund accounting and has, accordingly, reclassified its financial statements to present the three classes of net assets as required. This reclassification had no effect on the change in net assets for The organization presently has no restricted assets, therefore, only unrestricted assets are reported in these financial statements. CONTRIBUTIONS The organization also adopted SFAS No. 116, "Accounting for Contributions Received and Contributions Made," in In accordance with SFAS No. 116, contributions received are recorded as unrestricted, temporarily restricted, or permanently restricted support depending on the existence or nature of any donor restrictions. The organization presently receives no restricted contributions, nor have they received any during the past few years, therefore, the adoption of this statement has had no effect on the financial statements. INCOME TAXES The organization is a NotforProfit organization that is exempt from income taxes under Section 501 (C) (3) of the Internal Revenue Code. CASH AND CASH EQUIVALENT For purposes of the statements of cash flows, the organization considers all checking accounts and bank certificates of deposits to be cash equivalent. 10
14 NOTES TO FINANCIAL STATEMENTS (CONTINUED) DEPOSITS The organization maintains cash in various checking, savings and certificates of deposit in various banks in the area. At year end, the carrying amount of the organization's deposits were $ 1,314,635 and the bank balance was $ 1,356,671. Of the bank balances $ 600,000 was covered by federal depository insurance. The remaining balance of $ 756,671 was not insured or collateralized. FIXED ASSETS A summary of fixed assets follows: BALANCE BALANCE JUNE 30,2005 ADDITIONS DELETIONS June Buildings $518,604 $ $ $518,604 Major movable Equipment Motor vehicles 126, ,124 1, , Total fixed assets $928,478 $ 1,907 $ $930,385 Accumulated Depreciation 303,941 47, ,531 NET FIXED ASSETS $624,537 $(45,652) $578,854 $ The following useful lives are used to compute depreciation: Buildings Major movable equipment Motor vehicles 2540 years 510 years 4 years 11
15 SUPPLEMENTAL DATA
16 COMBINING STATEMENT OF FINANCIAL POSITION June 30, 2006 ASSETS CURRENT ASSETS Cash and equivalents Accounts Receivable Due from Employees Prepaid expenses Due from JETC Accrued interest Total current assets JETC $ 1,179,100 $ 162,535 $ 185, ,601 11,384 7,113 1,446 $ 1,404,500 $ 163,981 $ 1,341, , ,601 11,384 8,559 1,568,481 PROPERTY, PLANT AND EQUIPMENT Buildings Major movable equipment Motor vehicles Accumulated depreciation Total property, plant and equipment $ 518,604 $ 76,403 52, ,124 (318,723) (32,808) $ 559,408 S 19,446 $ 518, , ,124 (351,531) 578,854 OTHER ASSETS Deposit on Vans Deposits W/C Insurance Total other assets $ 25,934 8,100 $ 34,034 $ $ 25,934 8,100 34,034 TOTAL ASSETS $ 1, $ 183,427 $ LIABILITIES AND NET ASSETS LIABILITIES Employee withholdings Accounts Payable Due to RARC Total liabilities NET ASSETS UNRESTRICTED $ 3,559 $ $ 17,517 11,384 $ 21,076 $ 11,384 $ $ 1,976,866 $ 172,043 $ 3,559 17,517 11,384 32,460 2,148,909 S 1,997,942 $ 183,427 $ 2,181,369 See Notes lo Financial Statements. 13
17 COMBINING STATEMENT OF ACTIVITIES For the Year Ended June 30, 2006 PUBLIC SUPPORT AND REVENUES Fees and contracts OCDD contract LRS contract Medicaid waivers SIL LTC COBB Gain on equipment sale Contributions Membership dues Interest income Project revenue (Net) Coke sales Client/employee meals/miscellaneous RARC JETC COMBINED $ 240,206 $ 8, ,779 1,562,953 12, ,122 20,206 11,073 2,905 28,774 9,520 1,752 $ 240,206 8, ,779 1,562,953 12, , ,027 28,774 9,520 21,958 TOTAL PUBLIC SUPPORT AND REVENUE S 2,304,033 S 54,024 S 2,358,057 EXPENSES Administrative and General Plant Operations and Maintenance Capital Asset Cost Coke Purchases Dietary Employee Bonus Miscellaneous SIL Therapeutic and Training $ 511,033 S 250,063 43,301 39, , ,757 3,080 5,375 9,440 $ 511, ,063 43,301 3,080 39,792 5,375 9, , ,757 TOTAL EXPENSES $ 2,105,645 $ 17,895 $ 2,123,540 CHANGE IN NET ASSETS $ 198,388 S 36,129 $ 234,517 NET ASSETS, Beginning of year 1,778, ,914 1,914,392 NET ASSETS, End of year S 1,976,866 S 172,043 S 2,148,909 See Notes to Financial Statements. 14
18 COMBINING STATEMENT OF CASH FLOWS For the Year Ended June 30, 2006 OPERATING ACTIVITIES Net operating income Adjustment to reconcile net operating income to net cash provided by operating activities: Depreciation (Increase) decrease in Accounts receivable (Increase) decrease in Prepaid Expenses (Increase) decrease in Employee Advances (Increase) decrease in Accrued interest Increase (decrease) in Accounts payable Increase (decrease) in Employee withholding* RARC $ 198,388 $ 43,301 49,626 (4,416) 675 (5,225) 12,197 3,207 JETC 36,129 4,248 (1,245) TOTALS 234,517 47,549 49,626 (4,416) 675 (6,470) ,207 Net cash provided by operating activities $ 297,753 $ 39, ,885 INVESTING ACTIVITIES Deposit on Vans Purchase of equipment Due to/from JETC/RARC $ (25,934) $ (1.907) (17.505) (25.934) (1.907) Net Investing Activities $ (45,346) $ 17,505 (27,841) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR CASH AND CASH EQUIVALENTS, END OF YEAR 252,407 $ 56,637 $ 309, ,693 $ 105,898 $ 1,032,591 $ 1,179,100 $ 162,535 $ 1,341,635 See Notes to Financial Statements. 15
19 GENERAL OPERATIONS STATEMENT OF FINANCIAL POSITION JUNE 30, 2006 ASSETS CURRENT ASSETS Cash and equivalents Accounts Receivable Due from Employees Due from JETC Accrued interest Prepaid expenses 1,179, ,384 7,113 21,601 Total current assets 1.404,500 PROPERTY, PLANT AND EQUIPMENT Buildings Major movable equipment Motor vehicles Accumulated depreciation 518,604 76, ,124 (318,723) Total property, plant and equipment 559,408 OTHER ASSETS Deposit on Vans Deposits W/C insurance $ 25,934 8,100 Total Other Assets 34,034 TOTAL ASSETS 1,997,942 LIABILITIES AND NET ASSETS LIABILITIES Employee withholdings Accounts Payable 3,559 17,517 NET ASSETS Total liabilities TOTAL LIABILITIES AND FUND BALANCE 21,076 1,976,866 1,997,942 See Notes to Financial Statements. 16
20 GENERAL OPERATIONS STATEMENT OF ACTIVITIES For the Year Ended June 30, 2006 PUBLIC SUPPORT AND REVENUES Fees and contracts OCDD contract LRS contract Medicaid waivers SIL LTC Cobb Membership dues Interest income Gain on sale of assets Contributions Client/employee meals/miscellaneous 240,206 8, ,779 1,562,953 12, , ,206 TOTAL PUBLIC SUPPORT AND REVENUE $ 2,304,033 EXPENSES Administrative and General Plant Operations and Maintenance Capital Asset Cost Dietary SIL Therapeutic and Training TOTAL EXPENSES CHANGE IN NET ASSETS 511, ,063 43,301 39, , ,757 2,105, ,388 NET ASSETS, Beginning of year NET ASSETS, End of year 1,778,478 $ 1,976,866 See Notes to Financial Statements 17
21 GENERAL OPERATIONS SCHEDULE OF EXPENSES For the Year Ended June 30, 2006 ADMINISTRATIVE AND GENERAL Salaries Administrator $ 50,073 Salaries Assistant Administrator 30,337 Salaries Clerical 52,804 Payroll Taxes 11,573 Unemployment tax 3,367 Employee Benefits 14,402 Insurance: Van 8,818 Worker's Comp 128,461 Licenses 1,016 Advertising 746 Office Supplies 16,210 Membership dues 3,315 Motor Vehicle Expenses 79,529 Staff Background Checks 2,893 Staff Medical 12,721 Postage 2,192 Audit 8,000 Telephone 12,514 Training, InService 10,731 Travel & Seminars 23,626 Van Drivers and Substitues 35,762 Other 1,943 Total Administrative and General $ 511,033 PLANT OPERATION AND MAINTENANCE Salaries & Wages $ 25,344 Payroll taxes 2,509 JETC 13,318 Repairs & Maintenance, Buildings & Grounds 111,803 Repairs equipment 21,599 Insurance Building 19,286 Utilities 38,117 Supplies 18,087 Total Plant Operation and Maintenance $ 250,063 18
22 GENERAL OPERATIONS CAPITAL ASSET COST Depreciation Buildings Depreciation Furniture & Equipment Depreciation Vans $ 13,652 6,700 22,949 Total Capital Asset Cost $ 43,301 DIETARY Salaries Payroll Taxes Food Supplies $ 12,972 1,172 24, Total Dietary $ 39,792 THERAPEUTIC AND TRAINING Salaries Payroll Taxes Medical & Nursing $ 338,221 29,375 5,161 Total Therapeutic & Training $ 372,757 S1L Salaries Payroll Taxes $ 817,683 71,016 TOTAL SIL $ 888,699 TOTAL EXPENSES $ 2,105,645 See Notes to Financial Statements 19
23 GENERAL OPERATIONS STATEMENT OF CASH FLOWS For the Year Ended June 30, 2006 OPERATING ACTIVITIES Operating Income Adjustment to reconcile net operating income to net cash provided by operating activities: Depreciation (Increase) decrease in Accounts receivable (Increase) decrease in Prepaid Expenses (Increase) decrease in Accrued interest Increase (decrease) in Accounts payable Increase (decrease) in Employee withholdings Net cash provided by operating activities INVESTING ACTIVITIES Deposit on Vans Purchase of equipment Due from JETC RARC $ 198,388 43,301 49,626 (4,416) (5,225) 12, , ,753 (25,934) (1,907) (17,505) Net Investing Activities (45,346) NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR CASH AND CASH EQUIVALENTS, END OF YEAR 252, ,693 S 1,179,100 See Notes to Financial Statements 20
24 John Eskew Training Center Alexandria Louisiana STATEMENT OF FINANCIAL POSITION June 30, 2006 ASSETS CURRENT ASSETS Cash and Equivalent Accrued interest 162,535 1,446 TOTAL CURRENT ASSETS 163,981 FIXED ASSETS Equipment Accumulated Depreciation 52,254 (32,808) NET FIXED ASSETS 19,446 TOTAL ASSETS 183,427 LIABILITIES AND NET ASSETS LIABILITIES Due to RARC 11,384 TOTAL LIABILITIES 11,384 NET ASSETS UNRESTRICTED TOTAL LIABILITIES AND NET ASSETS 172, ,427 See Notes to Financial Statements 21
25 John Eskew Training Center STATEMENT OF ACTIVITIES For the Year Ended June 30, 2006 MISCELLANEOUS REVENUES Project RevenueNet(Schedule) Interest Earned Client Loans (Net) Coke Recycleing Coke Donations Coke Sales TOTAL REVENUES $ $ 28,774 2,905 1,752 6,000 11,073 3,520 54,024 EXPENSES Coke Purchases Employee Bonus Christmas gifts for clients Miscellaneous TOTAL EXPENSES CHANGE IN NET ASSETS NET ASSETS, BEGINNING OF YEAR $ $ $ 3,080 5,375 3,546 5,894 17,895 36, ,914 NET ASSETS, END OF YEAR $ 172,043 See Notes to Financial Statements 22
26 RAP1DES ASSOCIATION FOR RETARDED CITIZENS John Eskew Training Center STATEMENT OF CASH FLOWS For the Year Ended June 30,2006 OPERATING ACTIVITIES Net from Operations Adjustment to reconcile changes in net assets to net cash provided by operating activities: Depreciation (Increase) decrease in Accrued interest JETC 36,129 4,248 (1,245) Net cash provided by operating activities 39,132 INVESTING ACTIVITIES Due from RARC 17,505 Net investing activities 17,505 NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 56,637 CASH AND CASH EQUIVALENTS, BEGINNING OF YEAR 105,898 CASH AND CASH EQUIVALENTS, END OF YEAR 162,535 See Notes to Financial Statements. 23
27 i ^ z o uẕ H in i"jnoo"^i i^ir^ncc7\on ^rf\doot^ic~t~nf~i>oo TJ~V~I^I Grw^(~jfN(r*" Oo f^i r*"< v"> " ^T g oc" ts on z; U3 N N H D Q g u ^ o^ r*j I «3 ct F"» C$ 3 OJ 3 w 'a Q *.S *3 W = v 5 o DC!Z n '«J u 5 fc i «^ "2 sil X rt S* W «< w «O > U B D. ^ o ^ t: ^ ' <r ^ ts 2 z ^ z o H C a. C U en Z tf 5 ^ W^ K a. 5 H O J ss en >4 H ^ ^ ON LKER'S Cb NSATION td O 0M S o en u: 5 ^en KL3 jr I i i i «l TJ \O OO 3O «O C r«i i uj ' m m" r*i xc [ O CN»T r^~ "3" ^f ^C O ^J" ON r TJ ' ' ' rl rf> ~ ^C ^ o' (N" r & t"~^oo\ooocvt'o T 3'ON (^)<Noo(NjmoomTfcs v> ON r>) Tf ro (N (N rl ' <N(^W"i(Nr'")<N lo^on ^G^OGNOC<!N T 5"ON[^(N* ; T i «f^ XCC^O^O 1 " 1^ r (N r1* ^" ^H r oc f» r rt c: ^' 3C r"j ri fi O CN f~ ' f*"i f*"i OC r~ ON rr, r I \c v~, 's*' * T f~ i w ^foon oc ri tv) r^ (N ^r octfo t^<oo cm irtun '(N^rONOOi^iri S 2 B :: a M 2 ' 00 * r, ri r ON M &e ^ S o ^H t r ^ «oo,_ < rt 2 ^r (N wi C U6 o Q S?.1 1 t CC * *rt > o s & o c Qi *c * i ^ J 1 C C c. U) V, S «o 3o S3 rt VI <u o '? id ti 1 T3! (T1 00 _g 6S S ^ H 0 H
28 ALEXANDRIA, LOUISIANA SCHEDULE OF FINDINGS, QUESTIONED COSTS AND CORRECTIVE ACTION Year Ended June 30, 2006 FUND INVOLVED COST General Fund N/A FINDINGS Inadequate Segregation of Duties Finding: Due to the small number of accounting employees, the Association did not have adequate segregation of functions within the accounting system. Recommendation: Based upon the size of the accounting operations and the costbenefit of additional personnel, it may not be feasible to achieve complete segregation of duties. Response and/or Corrective Action: No response and/or corrective action necessary. 25
WASHINGTON STREET HOPE CENTER, INC.
WASHINGTON STREET HOPE CENTER, INC. Financial Report Years Ended June 30, 2008 and 2007 Jnderprovisions of state law, this report is a public g document. Acopy of the report has been submitted to o c/j
More informationNEW ORLEANS MULTICULTURAL TOURISM NETWORK, INC. FINANCIAL AND COMPLIANCE AUDIT TOGETHER WITH INDEPENDENT AUDITORS' REPORT
NEW ORLEANS MULTICULTURAL TOURISM NETWORK, INC. FINANCIAL AND COMPLIANCE AUDIT TOGETHER WITH INDEPENDENT AUDITORS' REPORT FOR THE YEAR ENDED DECEMBER 31, 2006 U nder provisions of state law, this report
More informationRAPIDES SENIOR CITIZENS CENTERS, INC. Pineville, Louisiana
RAPIDES SENIOR CITIZENS CENTERS, INC. Pineville, Louisiana FINANCIAL STATEMENTS AND AUDITOR'S REPORTS Under provisions of state law, this report is 0 public document. Acopy of the report hes been submitted
More informationSuccess Counseling Services - North d/b/a Success Insite Bossier City, Louisiana. Financial Statements June 30, 2004
Success Counseling Services - North d/b/a Success Insite Financial Statements June 30, 2004 Under provisions of state law, this report is a public document Acopy of the report has been submitted to the
More informationEAST BATON ROUGE TRUANCY ASSESSMENT, INC. BATON ROUGE, LOUISIANA ANNUAL FINANCIAL STATEMENTS JUNE 30, 2Q08
28SHOV2 EAST BATON ROUGE TRUANCY ASSESSMENT, INC. BATON ROUGE, LOUISIANA ANNUAL FINANCIAL STATEMENTS JUNE 3, 2Q8 Under provisions of state law, this report is a public document. Acopy of the report has
More informationBOYS AND GIRLS CLUB OF CENTRAL LOUISIANA, INC, ALEXANDRIA, LOUISIANA
BOYS AND GIRLS CLUB OF CENTRAL LOUISIANA, INC, ALEXANDRIA, LOUISIANA -Under provisions of state law, this report is a public document. Acopy of the report has been submitted to the entity and other appropriate
More informationSEWERAGE DISTRICT NO. 2 OF RAPIDES PARISH RAPIDES PARISH POLICE JURY Alexandria, Louisiana
3 05^ RECEIVED, c,-.,-? iv\\;~ AM wm IPI -3 t-uu 1 - *-"wl_ *-* SEWERAGE DISTRICT NO. 2 OF RAPIDES PARISH FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORTS AS OF AND FOR THE YEAR ENDED DECEMBER 31,2007
More informationCOMPREHENSIVE HEALTH AND SOCIAL SERVICE CENTER OF NORTH BATON ROUGE, INC BATON ROUGE, LOUISIANA FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2005
COMPREHENSIVE HEALTH AND SOCIAL SERVICE CENTER OF NORTH BATON ROUGE, INC BATON ROUGE, LOUISIANA FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2005 Under provisions of state law, this report is a public document.
More informationRAPIDES PRIMARY HEALTH CARE CENTER, INC. FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FOR THE SEVENTEEN MONTHS ENDED FEBRUARY 29, 2004
RECEIVED LEGISLATIVE AUDIT 05FEB-1* AHII:0 RAPIDES PRIMARY HEALTH CARE CENTER, INC. FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION FOR THE SEVENTEEN MONTHS ENDED FEBRUARY 29, 2004 Under provisions of
More informationFAMILY SUPPORT ORGANIZATION OF UNION COUNTY, INC. Financial Statements August 31, 2018 and 2017
FAMILY SUPPORT ORGANIZATION OF UNION COUNTY, INC. Financial Statements August 31, 2018 and 2017 The report accompanying these financial statements was issued by Spire Group, PC. a New Jersey Professional
More informationTHE ARC OF ST. CHARLES, INC. FINANCIAL STATEMENTS. June 30, 2006 and 2005
IM RECEIVED LEGISLATIVE AUDITOR 2007JAN-3 AMI :li9 THE ARC OF ST. CHARLES, INC. FINANCIAL STATEMENTS June 30, 2006 and 2005 Under provisions of state law, this report is a public document. A copy of the
More informationJeff Davis Communities Against Domestic Abuse, Inc. Jennings, Louisiana. Financial Statements. Independent Auditor's Report.
537* RrCtlVED.,--,..,,...,..- for} 060CT21* AH 10= 39 Jeff Davis Communities Against Domestic Abuse, Inc. Financial Statements & Independent Auditor's Report December 31,2005 Under provisions of state
More informationEAST BATON ROUGE TRUANCY ASSESSMENT, INC. BATON ROUGE, LOUISIANA FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2006
7/0$ 05 DEC 28 PHI2: 10 EAST BATON ROUGE TRUANCY ASSESSMENT, INC. BATON ROUGE, LOUISIANA FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2006 U nder provisions of state law, this report is a public document.
More informationINDEPENDENT AUDITOR'S REPORT BATON ROUGE AREA ALCOHOL AND DRUG CENTER. INC. (A NOT FOR PROFIT ORGANIZATION)
INDEPENDENT AUDITOR'S REPORT BATON ROUGE AREA ALCOHOL AND DRUG CENTER. INC. (A NOT FOR PROFIT ORGANIZATION) FINANCIAL STATEMENTS JUNE 30. 2004 AND 2003 Under provisions of state law, this report is a public
More informationThe Shepherd Center. Of Central Louisiana. Annual Financial Report For the Year Ended December 31, 2007
The Shepherd Center Of Central Louisiana Annual Financial Report For the Year Ended December 31, 2007 Under provisions of state law, this report is a public document. Acopy of the report has been submitted
More informationORACLE CHARTER SCHOOL FINANCIAL STATEMENTS WITH ADDITIONAL INFORMATION June 30, 2012
FINANCIAL STATEMENTS WITH ADDITIONAL INFORMATION June 30, 2012 INDEPENDENT AUDITORS' REPORT The Board of Trustees Oracle Charter School We have audited the accompanying balance sheets of Oracle Charter
More informationNEW HORIZONS, INC. SHREVEPORT, LOUISIANA FINANCIAL STATEMENTS SEPTEMBER 30,2007
RFCEWED LEG1SUTIVE AUDITOR ' ^ ' 2888APR-I AHH-U8 OFFICIAL FILE COPY DO NOT SEND OUY (Xerox necessary copies from this copy and PLACE BACK in FILE) NEW HORIZONS, INC. SHREVEPORT, LOUISIANA FINANCIAL STATEMENTS
More informationJeff Davis Communities Against Domestic Abuse, Inc, Jennings, Louisiana. Financial Statements. Independent Auditor's Report.
r r - s i if- 05 Jl Jeff Davis Communities Against Domestic Abuse, Inc, Financial Statements & Independent Auditor's Report December 31, 2004 Under provisions of state law, this report is a public document.
More informationLITERACY COUNCIL OF SOUTHWEST LOUISIANA, INC.
LITERACY COUNCIL OF SOUTHWEST LOUISIANA, INC. Under provisions of state law, this repon is a puu;;
More informationLITERACY COUNCIL OF SOUTHWEST LOUISIANA, INC. Reviewed Financial Statements. Year Ended December 31, 2006
73 7/ LITERACY COUNCIL OF SOUTHWEST LOUISIANA, INC. Reviewed Financial Statements Year Ended December 31, 2006 Jnder provisions of state Saw, this report is a public document. Acopy of the report has been
More informationFINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT HERNANDO COUNTY EDUCATION DIRECT SUPPORT ORGANIZATION, INC. BROOKSVILLE, FLORIDA JUNE 30, 2014
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT HERNANDO COUNTY EDUCATION DIRECT SUPPORT ORGANIZATION, INC. JUNE 30, 2014 FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT HERNANDO COUNTY EDUCATION
More informationRAPIDES SENIOR CITIZENS CENTERS, INC. Pineville, Louisiana FINANCIAL STATEMENTS AND AUDITOR'S REPORTS. June 30, 2012
f/^^ RAPIDES SENIOR CITIZENS CENTERS, INC. Pineville, Louisiana FINANCIAL STATEMENTS AND AUDITOR'S REPORTS June 30, 2012 Under provisions of state law. this report is a public document, Acopy of the report
More informationBEAUREGARD ASSOCIATION FOR RETARDED CITIZENS, INC. DERIDDER, LOUISIANA FINANCIAL STATEMENTS JUNE
BEAUREGARD ASSOCIATION FOR RETARDED CITIZENS, INC. DERIDDER, LOUISIANA FINANCIAL STATEMENTS JUNE 30. 2014 TABLE OF CONTENTS Statement Paue No. Independent Auditor's Report 1-2 Financial Statements 3 Statement
More informationFAMILY RESOURCE CENTER OF NORTHEASTERN NEVADA FINANCIAL STATEMENTS JUNE 30, 2014 and 2013
FAMILY RESOURCE CENTER OF NORTHEASTERN NEVADA FINANCIAL STATEMENTS JUNE 30, 2014 and 2013 FAMILY RESOURCE CENTER OF NORTHEASTERN NEVADA JUNE 30, 2014 and 2013 TABLE OF CONTENTS PAGE NO. INDEPENDENT AUDITORS
More informationLOUISIANA SENIOR OLYMPIC GAMES, INC Baton Rouge, Louisiana
LOUISIANA SENIOR OLYMPIC GAMES, INC FINANCIAL REPORT (Compiled) December 31,2004 Under provisions of state law, this report is a public document. Acopy of the report has been submitted to the entity and
More informationUNITED WAY OF CENTRAL AND SOUTHERN UTAH FINANCIAL STATEMENTS. Year Ended June 30, 2018
UNITED WAY OF CENTRAL AND SOUTHERN UTAH FINANCIAL STATEMENTS Year Ended June 30, 2018 TABLE OF CONTENTS Page INDEPENDENT AUDITOR'S REPORT 1 FINANCIAL STATEMENTS: Statement of Financial Position 3 Statement
More informationBOYS AND GIRLS CLUBS OF SOUTHEAST LOUISIANA, INC. Independent Auditor's Report and Financial Statements June 30, 2007
DCPA 6- NSULTING EEMER SERVICES, LLC BRENDEL W. DEEMER, CPA bwdeemer@bellsouth.net 17 3^ BOYS AND GIRLS CLUBS OF SOUTHEAST LOUISIANA, INC. Independent Auditor's Report and Financial Statements June 30,
More informationNAMI ST. TAMMANY AND SUBSIDIARY CONSOLIDATED FINANCIAL STATEMENTS FOR THE YEAR ENDED JUNE 30, 2017 TOGETHER WITH INDEPENDENT AUDITOR'S REPORT
CONSOLIDATED FINANCIAL STATEMENTS TOGETHER WITH INDEPENDENT AUDITOR'S REPORT CONSOLIDATED FINANCIAL STATEMENTS CONTENTS Independent Auditor's Report 1 Consolidated Financial Statements Consolidated Statement
More informationCHILDREN IN PLACEMENT CONNECTICUT, INC.
Michael Solakian, CPA P.O. Box 716 North Branford, CT 06471 EMAIL: solakian@solakiancpa.com CHILDREN IN PLACEMENT CONNECTICUT, INC. Financial Statements and Supplementary Information Years ended June 30,
More informationLe Petit Theatre Du Vieux Carre
RECEIVED LEGISLATIVE AUDITOR 2088 OCT-6 AH 10-52 Le Petit Theatre Du Vieux Carre Financial Statements For The Year Ended June 30, 2007 Under provisions of state law, this report is a public document. Acopy
More informationBAYOU COMPREHENSIVE HEALTH FOUNDATION, LTD Lake Charles, Louisiana. Financial And Compliance Report May 31,2005 and 2004
BAYOU COMPREHENSIVE HEALTH FOUNDATION, LTD Financial And Compliance Report May 31,2005 and 2004 Under provisions of state law, this report is a public document. Acopy of the report has been submitted to
More informationMARTHA O BRYAN CENTER, INC. TABLE OF CONTENTS. Independent Auditors Report on Financial Statements Statements of Financial Position...
MARTHA O BRYAN CENTER, INC. TABLE OF CONTENTS Independent Auditors Report on Financial Statements... 1 Financial Statements as of June 30, 2006 and 2005 and for the Years then ended: Statements of Financial
More informationEXCHANGE CLUB/HOLLAND J. STEPHENS CENTER FOR THE PREVENTION OF CHILD ABUSE, INC. JUNE 30, 2012
EXCHANGE CLUB/HOLLAND J. STEPHENS CENTER FOR THE PREVENTION OF CHILD ABUSE, INC. JUNE 30, 2012 TAMARA L. BECKMAN CERTIFIED PUBLIC ACCOUNTANT EXCHANGE CLUB/HOLLAND J. STEPHENS CENTER FOR THE PREVENTION
More informationATKINSON YOUTH SERVICES, INC. (A California Nonprofit Corporation) Audited Financial Statements. For The Years Ended December 31, 2016 and 2015
ATKINSON YOUTH SERVICES, INC. (A California Nonprofit Corporation) Audited Financial Statements For The Years Ended December 31, 2016 and 2015 Atkinson Youth Services, Inc. (A California Nonprofit Corporation)
More informationColorado Children s Immunization Coalition
Colorado Children s Immunization Coalition Financial Statements December 31, 2014 and 2013 (With Independent Auditor s Report Thereon) Philip William Debus Certified Public Accountant Philip William Debus
More informationOUR WORLD NEIGHBORHOOD CHARTER SCHOOL FINANCIAL STATEMENTS AND AUDITOR S REPORTS JUNE 30, 2015 AND 2014
OUR WORLD NEIGHBORHOOD CHARTER SCHOOL FINANCIAL STATEMENTS AND AUDITOR S REPORTS JUNE 30, 2015 AND 2014 TABLE OF CONTENTS Independent Auditor s Report on Financial Statements and Supplementary Information
More informationWASHINGTON STREET HOPE CENTER, INC. Financial Report Years Ended June 30, 2009 and 2008
^ \ \ \ ^^"/^ WASHINGTON STREET HOPE CENTER, INC. Financial Report Years Ended June 30, 2009 and 2008 u naer pi ovisions of state law, this report is a public document A copy of the report has been submitted
More informationCHRIST TEMPLE CHURCH OF CHRIST (HOLINESS) USA
26 CHRIST TEMPLE CHURCH OF CHRIST (HOLINESS) USA FINANCIAL STATEMENTS for the YtAR ENDED DECEMBER 31, 2004 Under provisions of state law, this report is a public document Acopy of the report has been submitted
More informationGEORGIA CARE CONNECTION OFFICE, INC. D/B/A GEORGIA CARES
GEORGIA CARE CONNECTION OFFICE, INC. D/B/A GEORGIA CARES FINANCIAL REPORT JUNE 30, 2014 GEORGIA CARE CONNECTION OFFICE, INC. D/B/A GEORGIA CARES FINANCIAL REPORT JUNE 30, 2014 TABLE OF CONTENTS INDEPENDENT
More informationLifeShare Blood Centers and Affiliates. Consolidated Financial Statements June 30, 2004 and 2003
LifeShare Blood Centers and Affiliates Consolidated Financial Statements June 30, 2004 and 2003 Under provisions of state law, this report is a public document. Acopy of the report hasbeen submitted to
More informationEl Paso Community Action Program Project BRAVO, Inc. Financial Statements Years Ended December 31, 2015 and 2014 And Independent Auditors Report
El Paso Community Action Program Project BRAVO, Inc. Financial Statements Years Ended December 31, 2015 and 2014 And Independent Auditors Report TABLE OF CONTENTS Independent Auditors Report... 3 Financial
More informationLIVE OAK MANOR VOLUNTEER FIRE COMPANY, INC. FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2007
LIVE OAK MANOR VOLUNTEER FIRE COMPANY, INC. FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2007 Under provisions of state law, this report is a public document. A copy of the report has been submitted to the
More informationASSOCIATION OF GOVERNMENT ACCOUNTANTS FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED MARCH 31, 2017
ASSOCIATION OF GOVERNMENT ACCOUNTANTS FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED MARCH 31, 2017 (WITH SUMMARIZED INFORMATION FOR THE YEAR ENDED MARCH 31, 2016) Table of Contents Page
More informationCOMMUNITIES IN SCHOOLS ON THE SOUTH PLAINS, INC. FINANCIAL STATEMENTS FOR THE YEAR ENDED AUGUST 31, 2018 WITH COMPARATIVE TOTALS FOR 2017 AND
FINANCIAL STATEMENTS FOR THE YEAR ENDED AUGUST 31, 2018 WITH COMPARATIVE TOTALS FOR 2017 AND REPORT OF BOLINGER, SEGARS, GILBERT & MOSS, L.L.P. LUBBOCK, TEXAS FINANCIAL STATEMENTS FOR THE YEAR ENDED AUGUST
More informationCONSUMER CREDIT COUNSELING SERVICE OF CENTRAL OKLAHOMA FINANCIAL STATEMENTS. FOR THE YEARS ENDING December 31, 2009 and 2008
CONSUMER CREDIT COUNSELING SERVICE OF CENTRAL OKLAHOMA FINANCIAL STATEMENTS FOR THE YEARS ENDING December 31, 2009 and 2008 TABLE OF CONTENTS Independent Auditors' Report 1 Statements of Financial Position
More informationFinancial Statements and Supplementary Information Years ended September 30, 2015 and 2014
Financial Statements and Supplementary Information Years ended September 30, 2015 and 2014 Table of Contents Years ended September 30, 2015 and 2014 Page Independent Auditors' Report Statements of Financial
More informationTHE GRAND OPERA HOUSE OF THE SOUTH, INC, Crowley, Louisiana FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008
ff'^f THE GRAND OPERA HOUSE OF THE SOUTH, INC, FINANCIAL STATEMENTS DECEMBER 31, 2009 AND 2008 Under provisions of state law, this report is a public document. Acopy of the report has been submitted to
More informationEAGLE ACADEMY PUBLIC CHARTER SCHOOL. Financial Statements and Supplemental Schedules Together with Reports of Independent Public Accountants
Financial Statements and Supplemental Schedules Together with Reports of Independent Public Accountants For the Years Ended June 30, 2016 and 2015 JUNE 30, 2016 AND 2015 CONTENTS REPORT OF INDEPENDENT
More informationCATHOLIC CHARITIES OF THE DIOCESE OF FRESNO
CATHOLIC CHARITIES OF THE DIOCESE OF FRESNO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2016 AND 2015 FINANCIAL STATEMENTS JUNE 30, 2016 AND 2015 TABLE OF CONTENTS Page INDEPENDENT AUDITOR S REPORT...
More informationLONDON & C OMPANY, LLC
LONDON & C OMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS CONSULTANTS 231 FARMINGTON AVENUE FARM INGTON, CONNECTICUT 06032-1915 TEL. (860) 679-5290 FAX (860) 679-5292 INDEPENDENT AUDITORS' REPORT
More informationLEG! THE ARC OF ST. MARTIN. St. Martinville, Louisiana FINANCIAL REPORT. Year Ended June 30, Re 'ease n=t* j _, I,-,~^c. n -
LEG! THE ARC OF ST. MARTIN FINANCIAL REPORT Year Ended June 30, 2004 Re 'ease n=t* j _, I,-,~^c. LO n - THE ARC OF ST. MARTIN, INC. Financial Statements and Auditor's Report For The Year Ended June 30,
More informationHOUSING AUTHORITY OF THE CITY OF WESTWEGO, LOUISIANA INDEPENDENT AUDITOR'S REPORT YEAR ENDED JUNE 30, 2005
RECEIVED i r: p sr;.*. r\\i r '. t im Tr.p ' '.1, ' -!!., '. -.;, v S f ^ n 06JUN-5 AH 10:51 HOUSING AUTHORITY OF THE CITY OF WESTWEGO, LOUISIANA INDEPENDENT AUDITOR'S REPORT YEAR ENDED JUNE 30, 2005 Under
More informationA CHANCE TO CHANGE FOUNDATION Financial Statements and Independent Auditor s Report For the Years Ended June 30, 2012 and 2011
Financial Statements and Independent Auditor s Report For the Years Ended June 30, 2012 and 2011 A CHANGE TO CHANGE FOUNDATION JUNE 30, 2012 and 2011 CONTENTS Independent Auditor s Report 3 Financial Statements
More informationSEWERAGE DISTRICT NO. 1 OF RAPIDES PARISH RAPIDES PARISH POLICE JURY Alexandria, Louisiana
06JUL-5 PMI2.-33 SEWERAGE DISTRICT NO. 1 OF RAPIDES PARISH FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR'S REPORTS AS OF AND FOR THE YEARS ENDED DECEMBER 31, 2004 AND DECEMBER 31,2005 WITH SUPPLEMENTAL
More informationORACLE CHARTER SCHOOL FINANCIAL STATEMENTS JUNE 30, 2015
FINANCIAL STATEMENTS JUNE 30, 2015 Table of Contents June 30, 2015 Financial Statements Independent Auditors Report Financial Statements Notes to Financial Statements Additional Information Schedule of
More informationMENTAL HEALTH AMERICA OF LOUISIANA FINANCIAL STATEMENTS DECEMBER 31, 2007
QFFfCIAl FILE COPY DO NOT SEND OUT (Xerox necessary copies from this copy and PLACE BACK in FILE) MENTAL HEALTH AMERICA OF LOUISIANA FINANCIAL STATEMENTS DECEMBER 31, 2007»OQ 2.-9Bo
More informationANNUAL FINANCIAL STATEMENTS
PONCHATOULA VOLUNTEER FIRE DEPARTMENT, INC. ANNUAL FINANCIAL STATEMENTS As of December 31, 2006 and for the Year Then Ended With Supplemental Information Schedules Under provisions of state law, this report
More informationCONTEMPORARY ARTS CENTER
,,,. RECEIVED LEGISLATIVE AUDITOR 2007 JAN3 AM 10:01* CONTEMPORARY ARTS CENTER FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT JUNE 30,2006 and 2005 Under provisions of state law. this report is
More informationKIRCALDIE, RANDALL & MCNAB LLC. ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2009
ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2009 TABLE OF CONTENTS Page Number Independent Auditor s Report 1 Financial Statements: Statement of Financial Position 2 Statement
More informationROOSEVELT CHILDREN S ACADEMY CHARTER SCHOOL, INC. Financial Statements and Supplemental Schedule Together with Independent Auditors Report
Financial Statements and Supplemental Schedule Together with Independent Auditors Report June 30, 2012 and 2011 June 30, 2012 and 2011 TABLE OF CONTENTS Page Independent Auditors Report 1 FINANCIAL STATEMENTS
More informationMONROE AREA GUIDANCE CENTER A/K/A HARMONY HOUSE MONROE, LOUISIANA FINANCIAL STATEMENTS AND ADDITIONAL INFORMATION FOR THE YEAR ENDED JUNE 30, 2007
MONROE, LOUISIANA FINANCIAL STATEMENTS AND ADDITIONAL INFORMATION FOR THE YEAR ENDED JUNE 30, 2007 Under provisions of state law, this report is g public document Acopy of the report has been submitted
More informationHappyBottoms Independent Auditor s Report and Financial Statements December 31, 2017
HappyBottoms Independent Auditor s Report and Financial Statements December 31, 2017 CONTENTS Page Independent Auditor s Report 1 Financial Statements Statement of Financial Position 2 Statement of Activities
More informationREPORT THIRD DISTRICT VOLUNTEER FIRE DEPARTMENT DECEMBER 31,2004 AND 2003
REPORT THIRD DISTRICT VOLUNTEER FIRE DEPARTMENT DECEMBER 31,2004 AND 2003 Under provisions of state law, this report is a public document Acopy of the report has been submitted to the entity and other
More informationHOPE HOUSE DAY CARE CENTER, INC. FINANCIAL STATEMENTS. June 30, 2017 (with Comparative Totals for 2016)
HOPE HOUSE DAY CARE CENTER, INC. FINANCIAL STATEMENTS June 30, 2017 (with Comparative Totals for 2016) TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position
More informationGENTILLY SENIOR CENTER, INC. FINANCIAL STATEMENTS AND AUDITOR'S REPORT
FINANCIAL STATEMENTS AND AUDITOR'S REPORT June 30,2016 TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT 3 STATEMENT OF FINANCIAL POSITION 5 STATEMENT OF ACTIVITIES 6 STATEMENT OF CASH FLOWS 7 NOTES TO FINANCIAL
More informationLSU AT ALEXANDRIA FOUNDATION, INC.
LSU AT ALEXANDRIA FOUNDATION, INC. ALEXANDRIA, LOUISIANA JUNE 30, 2005 Under provisions of state law, this report is a public document. A copy of the report has been submitted to the entity and other appropriate
More informationAVANCE, Inc. and Subsidiaries. Consolidated Financial Statements and Single Audit Reports and Schedules
Consolidated Financial Statements and Single Audit Reports and Schedules June 30, 2018 and 2017 TABLE OF CONTENTS Page No. Independent Auditor's Report 1-2 Consolidated Statements of Financial Position
More informationKIRCALDIE, RANDALL & MCNAB LLC. ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2012
ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2012 ALL OUR KIN, INC. TABLE OF CONTENTS Page Number Independent Auditor s Report 1 Financial Statements: Statement of Financial Position
More informationNORTH FORK VALLEY PUBLIC RADIO, INC. FINANCIAL STATEMENTS. September 30, 2012 and 2011
NORTH FORK VALLEY PUBLIC RADIO, INC. FINANCIAL STATEMENTS September 30, 2012 and 2011 TABLE OF CONTENTS Page Independent Auditors Report 1 FINANCIAL STATEMENTS Statement of Financial Position 2 Statement
More informationThe Harbor Science and Arts Charter School
The Harbor Science and Arts Charter School Financial Statements and Supplemental Schedule Years Ended June 30, 2012 and 2011 The report accompanying these financial statements was issued by BDO USA, LLP,
More informationFIVE S.T.A.R. VETERANS CENTER, INC. FINANCIAL STATEMENTS. December 31, with INDEPENDENT AUDITORS' REPORT
FINANCIAL STATEMENTS December 31, 2014 with INDEPENDENT AUDITORS' REPORT December 31, 2014 TABLE OF CONTENTS Page Independent Auditors' Report 1-3 Statement of Financial Position December 31, 2014 4 Statement
More informationJune 30, 2016 and 2015
Financial Statements June 30, 2016 and 2015 4401 Dominion Boulevard Glen Allen, Virginia 23060 Tel: 804.747.0000 www.keitercpa.com Table of Contents Report of Independent Accountants 1 Financial Statements:
More informationCHICAGO CHURCH OF CHRIST
Financial Statements With Independent Auditors Report December 31, 2014 and 2013 Table of Contents Page Independent Auditors' Report 1 Financial Statements Statements of Financial Position 2 Statements
More informationSEWERAGE DISTRICT NO. 1 OF RAPIDES PARISH RAPIDES PARISH POLICE JURY Alexandria, Louisiana
3
More informationA CHANCE TO CHANGE FOUNDATION Financial Statements and Independent Auditor s Report For the Years Ended June 30, 2014 and 2013
Financial Statements and Independent Auditor s Report For the Years Ended June 30, 2014 and 2013 A CHANGE TO CHANGE FOUNDATION JUNE 30, 2014 and 2013 CONTENTS Independent Auditor s Report 3 Financial Statements
More informationChild Care Associates
FINANCIAL STATEMENTS For the Year Ended December 31, 2017 Table of Contents December 31, 2017 REPORT Independent Auditors Report 1 FINANCIAL STATEMENTS Statements of Financial Position 3 Statements of
More informationHOPE HOUSE DAY CARE CENTER, INC. FINANCIAL STATEMENTS
HOPE HOUSE DAY CARE CENTER, INC. FINANCIAL STATEMENTS June 30, 2016 (with Comparative Totals for 2015) TABLE OF CONTENTS INDEPENDENT AUDITOR S REPORT 1 FINANCIAL STATEMENTS Statement of Financial Position
More informationLONDON & COMPANY, LLC
LONDON & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS AND BUSINESS CONSULTANTS 231 FARMINGTON AVENUE FARMINGTON, CONNECTICUT 06032-1915 TEL. 860) 679-5290 FAX 860) 679-5292 INDEPENDENT AUDITORS' REPORT Board
More informationChild Care Associates
FINANCIAL STATEMENTS For the Year Ended December 31, 2016 Table of Contents December 31, 2016 REPORT Independent Auditors Report 1 FINANCIAL STATEMENTS Statements of Financial Position 3 Statements of
More informationFIVE S.T.A.R. VETERANS CENTER, INC. FINANCIAL STATEMENTS. December 31, with INDEPENDENT AUDITORS' REPORT
FINANCIAL STATEMENTS December 31, 2013 with INDEPENDENT AUDITORS' REPORT December 31, 2013 TABLE OF CONTENTS Page Independent Auditors' Report 1-3 Statement of Financial Position December 31, 2013 4 Statement
More informationSURREY SERVICES FOR SENIORS, INC.
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION Years Ended June 30, 2018 and 2017 Certified Public Accountants and Business Consultants TABLE OF CONTENTS YEARS ENDED JUNE 30, 2018 AND 2017 Page Independent
More informationSABINE PARISH ASSESSOR MANY, LOUISIANA FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2004
/d SABINE PARISH ASSESSOR MANY, LOUISIANA FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER 31, 2004 Under provisions of state law, this report is a public document, Acopy of the report has been submitted to
More informationUPWARD BOUND HOUSE FINANCIAL STATEMENTS DECEMBER 31, 2016
FINANCIAL STATEMENTS TABLE OF CONTENTS Page Independent Auditors' Report 1-2 Financial Statements Statement of Financial Position 3 Statement of Activities 4 Statement of Functional Expenses 5 Statement
More informationCATHOLIC CHARITIES OF THE DIOCESE OF FRESNO
CATHOLIC CHARITIES OF THE DIOCESE OF FRESNO FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2017 AND 2016 FINANCIAL STATEMENTS JUNE 30, 2017 AND 2016 TABLE OF CONTENTS Page INDEPENDENT AUDITOR S REPORT...
More informationConsolidated Financial Statements and Other Financial Information. Tallahassee Lenders' Consortium, Inc.
Consolidated Financial Statements and Other Financial Information Tallahassee Lenders' Consortium, Inc. Years ended September 30, 2013 and 2012 with Report of Independent Auditors Consolidated Financial
More informationTHE GREATER CHATTANOOGA PUBLIC TELEVISION CORPORATION
THE GREATER CHATTANOOGA PUBLIC TELEVISION CORPORATION Chattanooga, Tennessee FINANCIAL STATEMENTS AND SUPPLEMENTAL DATA Years ended June 30, 2014 and 2013 JOHNSON, HICKEY & MURCHISON, P.C. Certified Public
More informationKIRCALDIE, RANDALL & MCNAB LLC. ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2010
ALL OUR KIN, INC. Financial Statements For the Year Ended December 31, 2010 TABLE OF CONTENTS Page Number Independent Auditor s Report 1 Financial Statements: Statement of Financial Position 2 Statement
More informationBATON ROUGE SICKLE CELL ANEMIA FOUNDATION, INC. FOR THE YEAR ENDED DECEMBER 31, 2006
RECEIVED LEGISLATE AUDITOR 2007KAR27 AM 10: 55 BATON ROUGE SICKLE CELL ANEMIA FOUNDATION, INC. FOR THE YEAR ENDED DECEMBER 31, 2006. Mll.l*U U,., -,.w vincff appropriate public officials. The report is
More informationEMPOWER - THE EMERGING MARKETS FOUNDATION FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION JUNE 30, 2013 AND 2012
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION JUNE 30, 2013 AND 2012 TABLE OF CONTENTS Page Independent Auditors Report... 1-2 Financial Statements Statements of Financial Position... 3 Statements
More informationThe Harbor Science and Arts Charter School
The Harbor Science and Arts Charter School Financial Statements Years Ended June 30, 2013 and 2012 The report accompanying these financial statements was issued by BDO USA, LLP, a Delaware limited liability
More informationBRONX COMMUNITY CHARTER SCHOOL (A Not-For-Profit Corporation) FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013
FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013 FINANCIAL STATEMENTS JUNE 30, 2014 AND 2013 CONTENTS PAGE INDEPENDENT AUDITORS REPORT 1 2 FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION: Statements of financial
More informationCORA SERVICES, INC. AND THE CORA SERVICES FOUNDATION June 30, 2016 and 2015
CORA SERVICES, INC. AND THE CORA SERVICES FOUNDATION June 30, 2016 and 2015 CONTENTS INDEPENDENT AUDITORS' REPORT FINANCIAL STATEMENTS Combined Statements of Financial Position Combined Statements of Activities
More informationHABITAT FOR HUMANITY OF GREATER BATON ROUGE, INC. BATON ROUGE, LOUISIANA JUNE 30, 2018 L.A.CHAMPAGNE IM. Certified Public Accountants
HABITAT FOR HUMANITY OF GREATER BATON ROUGE, INC. BATON ROUGE, LOUISIANA JUNE 30, 2018 L.A.CHAMPAGNE IM Certified Public Accountants 4911 BENNINGTON AVENUE, BATON ROUGE, LOUISIANA 70808-3153 (225) 925-1120-
More informationHARRISON COUNTY SENIOR CITIZENS CENTER, INC. AUDITED FINANCIAL STATEMENTS. SEPTEMBER 30, 2018 and 2017
HARRISON COUNTY SENIOR CITIZENS CENTER, INC. AUDITED FINANCIAL STATEMENTS SEPTEMBER 30, 2018 and 2017 H. A. Ruckle, CPA 3803 Swallowtail Dr. Morgantown, WV 26508 CONTENTS PAGE INDEPENDENT AUDITOR S REPORT...
More informationMANAGED ACCESS TO CHILD HEALTH, INC. (A Nonprofit Organization) JACKSONVILLE, FLORIDA FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2016 AND 2015
(A Nonprofit Organization) JACKSONVILLE, FLORIDA FINANCIAL STATEMENTS FOR THE YEARS ENDED JUNE 30, 2016 AND 2015 JACKSONVILLE, FLORIDA TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT 1-2 Page FINANCIAL STATEMENTS
More informationBROOKLYN DREAMS CHARTER SCHOOL A PUBLIC CHARTER SCHOOL MANAGED BY NATIONAL HERITAGE ACADEMIES
Financial Statements and Supplemental Schedule as of and for the Years Ended June 30, 2012 and 2011, and Independent Auditors Reports BROOKLYN DREAMS CHARTER SCHOOL A PUBLIC CHARTER SCHOOL MANAGED BY NATIONAL
More informationCHICAGO CHURCH OF CHRIST
CHICAGO CHURCH OF CHRIST Financial Statements With Independent Auditors Report December 31, 2015 and 2014 Table of Contents Page Independent Auditors' Report 1 Financial Statements Statements of Financial
More informationNAMI LOUISIANA, INC. BATON ROUGE, LOUISIANA FINANCIAL STATEMENTS JUNE 30, 2014
NAMI LOUISIANA, INC. BATON ROUGE, LOUISIANA FINANCIAL STATEMENTS JUNE 30, 2014 F. C. SCHNEroER, CPA, LLC A Public Accounting Firm Baton Rouge, Louisiana TABLE OF CONTENTS Independent auditor's report i-ii
More informationNational Processed Raspberry Council
Financial Statements with Independent Auditor s Report Year Ended September 30, 2015 and Period of Inception July 23, 2013 through September 30, 2014, as restated Contents Independent Auditor s Report...
More informationEDUCATIONAL AND TREATMENT COUNCIL, INC. Lake Charles, Louisiana FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT. Year Ended June 30,2007
FINANCIAL STATEMENTS AND INDEPENDENT AUDITORS' REPORT Year Ended June 30,2007 Under provisions of state law, this report is a pu^ document. Acopy of the report has been submitted to the entity and other
More information