Financial Report Southeast Louisiana Regional Laboratory. Gray, Louisiana. (Compiled) For the year ended June 30, 2008

Transcription

1 Financial Report Southeast Louisiana Regional Laboratory Gray, Louisiana (Compiled) For the year ended June 30, 2008 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 pubiic inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court. Release Date

2 TABLE OF CONTENTS Southeast Louisiana Regional Criminalistics Laboratory Commission June 30, 2008 Exhibit Page Number Introductory Section Tide Page Table of Contents Financial Section Accountant's Compilation Report Basic Financial Statements: Government-wide and Fund Financial Statements: Statement of Net Assets and Governmental Fund Balance Sheet Statement of Activities and Statement of Governmental Fund Revenues, Expenditures and Changes in Fund Balance Statement of Governmental Fund Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - General Fund A B C

3 Bourgeois Bennett To the Board of Commissioners, Southeast Louisiana Regional Criminalistics Laboratory Commission, Gray, Louisiana. We have compiled the accompanying financial statements of the governmental activities and the general fund of the Southeast Louisiana Regional Criminalistics Laboratory Commission (the Commission) as of and for the year ended June 30, 2008, which collectively comprise the Commission's basic financial statements as listed in the table of contents, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A compilation is limited to presenting in the form of financial statements information that is the representation of management. We have not audited or reviewed the accompanying financial statements, and, accordingly, do not express an opinion or any other form of assurance on them. Management has elected to omit substantially all of the disclosures required by accounting principles generally accepted in the United States of America. If the omitted disclosures were included in the financial statements, they might influence the user's conclusions about the Commission's financial position and results of operation. Accordingly, these financial statements are not designed for those who are not informed about such matters. The budgetary comparison information on page 4 is not a required part of the basic financial statements but is supplementary information required by the Governmental Accounting Standards Board. We have compiled the supplementary information from information that is the representation of management, without audit or review. Accordingly, we do not express an opinion or any other form of assurance on the supplementary information. Management has not presented the management's discussion and analysis information that the Governmental Accounting Standards Board has determined is required to supplement, although not required to be a part of, the basic financial statements. Houma, Louisiana, August 27, 2008,! 340 west Tunnel Blvd., Suiie 226 Certified Public P.O. Box 2168 Accountants Consultants HoumaLA A Limited Liability Company Phone [985} Fox (985) Certified Public Accountants. 1 P.O, Box D St. Philip Si. New Orleans. LA P.O. 8ox Heritage Plaza. 17 m Floor Thibodaux, LA Phone (504) Phone (985J Fax (504)

4 Exhibit A STATEMENT OF NET ASSETS AND GOVERNMENTAL FUND BALANCE SHEET Southeast Louisiana Regional Criminalistics Laboratory Commission See Accountant's Compilation Report. June 30,2008 General Fund Adjustments Statement of Net Assets Assets Cash Due from other governmental units Total assets Liabilities Due to other governmental units Fund Balance/Net Assets Fund balance - unreserved Total liabilities and fund balances S 38,897 36,648 S 75,545 S 39,788 S 75,545 35,757 S (35 ; 757) 38,897 36,648 75,545 39,788 Net assets - unrestricted 35,757 S 35,757

5 Exhibit B STATEMENT OF ACTIVITIES AND STATEMENT OF GOVERNMENTAL FUND REVENUES. EXPENDITURES AND CHANGES IN FUND BALANCE Southeast Louisiana Regional Criiniualistics Laboratory' Commission See Accountant's Compilation Report. For the year ended June 30, 2008 Revenues Intergovernmental - Oilier Local Governments General Fund S Adjustments Statement of Activities S 146,872 Expenditures/Expenses Current: Public sufety: Personal services: Salaries and related benefits Other services and charges: Travel Professional fees 133, , , ,700 Total expenditures/expenses 138, ,586 Excess ol' Revenues Over Expenditures 8 ; 287 S (8,287) Change in Net Assets Fund Balance/Net Assets Beginning of year End ofyear S 35,757 S - 8,287 8, S 35,757

6 Exhibit C STATEMENT OF GOVERNMENTAL FUND REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE - BUDGET AND ACTUAL - GENERAL FUND Southeast Louisiana Regional Crimimilistics Laboratory Commission Sec Accountant's Compilation Report. For the year ended June 30, 2008 Budgeted Amounts Original Final Actual Amount Variance with Final Budget Positive (Negative) Revenues intergovernmental - Other Local Governments Expenditures Current; Public safely: Personal services: Salaries and related benefits Other services and charges: Travel Professional ices 142,000 S 142, , , , ,813 2,500 4,000 2,500 4, ,700 4,872 4,187 2,427 (700) Tola! expenditures 1 44, , ,586 5,914 Excess (Deficiency) oi'revenues Over Expenditures (2,500) (2,500) 8,287 10,787 Fund Balance Beginning of year 24,970 24,970 35,757 10>787