The Union Lincoln Regional Water Supply Initiative. Financial Statements. For The Year Ended December 31,2008
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1 7^/3 The Union Lincoln Regional Water Supply Initiative Financial Statements Under provisions of state law, this report is a public documenl 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. Release Date li Douglas A. Brewer, LLC Certified Public Accountant
2 Financial Statements Table of Contents Accountant's Compilation Report 1 Financial Statements Statement offinancial Position 2 Statement of Activities 3 Statement of Cash Flows 4
3 Douglas A. Brewer, LLC Certified Public Accountant 500 North Trenton RO. Box 1250 Ruston, LA Phone: (318) Fax: (318) To the Board of Directors The Union Lincoln Regional Water Supply Initiative Farmervjlle, Louisiana I have compiled the accompanying statement offinancialposition of The Union Lincohi Regional Water Supply Initiative ( a nonprofit organization) as of December 31, 2008, and the related statements of activities and cash flows for the year then ended, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. My compilation was limited to presenting in the form of financial statements information that is the representation of management. I 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 generally accepted accounting principles. If the omitted disclosures were included in the financial statements, they might influence the user's conclusions about the Organization's financial position, changes m net assets, and cash flows. Accordingly, these financial statements are not designed for those who are not informed about such matters. June 16,2009
4 Statement offinancial Position December 31,2008 ASSETS Current Assets Cash and Cash Equivalents Accounts Receivable Total Current Assets Total Assets $ 10,378 27,659 38,037 $ 38,037 LIABILITIES AND NET ASSETS Current Liabilities Accounts Payable & Accrued Liabilities Total Current LiabUities $ 27, Long Term Liabilities Total Liabilities 27,659 Net Assets Unrestricted Net Assets Temporarily Restricted Net Assets Permanently Restricted Net Assets Total Net Assets Total Liabilities and Net Assets 10,378 10,378 $ 38,037 See Accountant's Compilation Report. 2
5 Statement of Activities Changes in Net Assets Revenues Federal Grant Revenue Support From Local Govenmients Total Unrestricted Revenues $ 119,005 46, ,682 Expenses Program Services Total Operating Expenses 164, ,335 Total Increase in Net Assets Net Assets at Beginning of Year Net Assets at End of Year 1, ,378 See Accountant's Compilation Report. 3
6 Statement of Cash Flows Cash Flows From Operating Activities Receiptsfi-omParticipants and Others Payments to Suppliers for Goods and Services Net Cash Provided (Used) by Operating Activities $ 195,142 (203,803) (8,661) Cash Flows From Investing Activities Net Cash Used by Financing Activities Cash Flows From Financing Activities Net Cash Provided by Investing Activities Net Increase (Decrease) in Cash and Cash Equivalents Cash and Cash Equivalents at Beginning of Year Cash and Cash Equivalents at End of Year (8,661) 19,039 $ Reconciliation of Operating Income to Net Cash Provided by Operating Activities: Change in Net Assets $ 1,346 Adjustments to Reconcile Net Assets to Net Cash provided by Operating Activities: (Increase) Decrease in Accounts Receivable Increase (Decrease) in Accounts Payable Total Adjustments Net Cash Provided (Used) by Operating Activities 29,461 (39,468) (10,007) $ (8,661) See Accountant's Compilation Report. 4
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