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

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

Roslyn 4. ?Johnson, LLC

Certified Public Accountant

VAN'S lODBIE CARE, MC, New Iberia, Louisiana

TABLE OF CONTENTS

Statement

Independent Auditor's Report

Financial Statements:

Statement of Financial Position

Statement of Activities

Statement of Functional Expenses

C

Statement of Cash Flows

D

Notes to the Financial Statements

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

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

Schedule of Expenditures of Federal Awards Notes to Schedule of Federal Awards

Schedule of Findings and Questioned Costs: Section I - Summary of Auditor's Results Section II - Financial Statement Findings Section DI - Federal Award Finding

Summary Schedule of Prior Audit Findings and Questioned Costs

Page 1

3 4 5 6 7

13

15 17 17 18 19 19 20

VAN'S KIDDIE CARE, INC. New Iberia, Louisiana

TABLE OF CONTENTS

Statement

Independent Auditor's Report

Financial Statements:

Statement of Financial Position

A

Statement of Activities

B

Statement of Functional Expenses

C

Statement of Cash Flows

D

Notes to the Financial Statements

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

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

Schedule of Expenditures of Federal Awards Notes to Schedule of Federal Awards

Schedule of Findings and Questioned Costs: Section I - Summary of Auditor's Results Section n - Financial Statement Findings Section IH - Federal Award Finding

Summary Schedule of Prior Audit Findings and Questioned Costs

Page

3 4 5 6 7

13

15 17 17 18 19 19 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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