VAN'S KIBDIE CAKE, MC. FINANCIAL REPORT SEPTEMBER 30,2012 - Louisiana

VAN'S KIBDIE CAKE, MC.

FINANCIAL REPORT

SEPTEMBER 30,2012

Roslyn 4. ?Johnson, LLC

Certified Public Accountant

VAN'S lODBIE CARE, M C ,

New Iberia, Louisiana

TABLE OF CONTENTS

Statement

Page

1

Independent Auditor's Report

Financial Statements:

Statement of Financial Position

3

Statement of Activities

4

Statement of Functional Expenses

C

5

Statement of Cash Flows

D

6

Notes to the Financial Statements

7

Independent Auditor's Reports and Information

Required by the Single Audit Act and Government

Auditing Standards

Report on Intemal Control Over Financial Reporting and on Compliance

and Other Matters Based on an Audit of Financial Statements

Performed in Accordance with Govemment Auditing Standards

13

Report on Compliance with Requirements That Could Have a Direct and

Material Effect on Each Major Program and on Internal Control Over

Compliance in Accordance with OMB Circular A-133

15

Schedule of Expenditures of Federal Awards

Notes to Schedule of Federal Awards

17

17

Schedule of Findings and Questioned Costs:

Section I - Summary of Auditor's Results

Section II - Financial Statement Findings

Section DI - Federal Award Finding

18

19

19

Summary Schedule of Prior Audit Findings and Questioned Costs

20

VAN'S KIDDIE CARE, INC.

New Iberia, Louisiana

TABLE OF CONTENTS

Statement

Page

Statement of Financial Position

A

3

Statement of Activities

B

4

Statement of Functional Expenses

C

5

Statement of Cash Flows

D

6

Independent Auditor's Report

Financial Statements:

Notes to the Financial Statements

7

Independent Auditor's Reports and Information

Required by the Single Audit Act and Government

Auditing Standards

Report on Intemal Control Over Financial Reporting and on Compliance

and Other Matters Based on an Audit of Financial Statements

Performed in Accordance with Govemment Auditing Standards

13

Report on Compliance with Requirements That Could Have a Direct and

Material Effect on Each Major Program and on Intemal Control Over

Compliance in Accordance with OMB Circular A-133

15

Schedule of Expenditures of Federal Awards

Notes to Schedule of Federal Awards

17

17

Schedule of Findings and Questioned Costs:

Section I - Summary of Auditor's Results

Section n - Financial Statement Findings

Section IH - Federal Award Finding

18

19

19

Summary Schedule of Prior Audit Findings and Questioned Costs

20

VAN'S ICIDDIE CARE

New Iberia, Louisiana

TABLE OF CONTENTS (Concluded)

Page

Supplementary Information Schedules

Schedule 1 - Combining Schedule of Financial Position

22

Schedule 2 - Combining Schedule of Activities

23

Schedule 3 - Audited Claims

24

Schedule 4 - Administrative Reimbursement Allowable

25

Schedule 5 - Audited Monetary Claims and Questioned Costs

26

Schedule 6 - Meals Served and Program Reimbursements

27

R-oslyn ................
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