LAFAYETTE COUNCIL ON AGING, INC.
L A FA Y E T T E C O U N C IL
O N A G IN G ,IN C .
FinancialR eport
Y ear E nded June 30,2000
Under pro\,iq!ons of~':;:o Taw ,th;s r;'pr,f,i~ P pu!,'
,~c:
docum ent. A r~::'nft'"';:porthrs bee~ !~.~.,:tV'd to
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Release Date
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TA B LE O F CON TEN 'FS
Pa~e(s)
IND EPENI)EN T A U D ITOR 'S REPOR T
1-2
GEN ERA L t'U I~J~O SE FIN AN CIA L STA TEM EN TS
(COM BINED STATEM ENTS -OVERVIEW )
Com bined Balance Sheet-A llFund TypesA nd A ccountGroups
Com bined Statem entOfRevenues,Expenditures,A nd Changes
In Fund Balances -A llG overnm entalFund Types
Com bined Statem entO fRevenues,Expenditures,A nd Changes
In Fund Balances-Budget(GAAP Basis)AndActual-All
G overnm entalEund Types
Staten'LentO f Revenues,Expenses And Changes In Retained
Ear
n ings-Proprietory Fund Type(W oodvalePlaceApartments)
St
a tem entOfCash Flows-Proprietory FundType(W oodvalePlaceApartments)
N otes To FinancialStatem ents
7
8
9-29
SU PPLEM ENTA RY IN FO RM ATION
SC H ED U LES O F lN D IV ID U A L FUN D S
Com bining Slatem entO fProgram R evenues,Expenditures,A
n d Changes
In Fund I3a~ance .-GeneralFund
Com bining Statem entO fRevenues,Expendit
u res,A
n d Changes
In Fund 13alances -A llSpecialRevenue Funds
Statem entO f ExpendituresA
n d O therFinancing U ses -BudgetA nd A ctualContractsA nd GrantsProvided Through The Louisiana Governor's O ff
ice O f
Elderly Affairs(GOEA)
32-33
34-36
37-38
IN TERN A l,CO N'FRO L,CO M PLIAN CE,A N D O TH ER G RAN T IN FORM N IION
IndependentA uditor'sReportO n Com pliance A
n d On lntem al
ControlO verFi
n ancialReporting B ased O n A n AuditO f
G eneral-Purpose FinancialStatem ents Perform ed In
A ccordance W ith G overnm entA uditing Standards
40-41
IndependentA uditor'sRepor
t On Com pliance W ith Requirem ents
ApplicableTo Each M ajorProgram And InternalControlOver
Com pliance In A ccordance W ith OM B CircularA -133
Schedule O fExpenditures O fFederalA w ards
42-43
44
OTH ER SU PPI,EM EN TA RY INFO RM A TION
Schedule O fChangesIn G eneralFixed A ssets
46
Schedule O fD isbursem entsTo Board M em bers
47
Sum m ary Schedule O fPriorY earFindings
48
ScheduleofFindingsAndQuestioned Costs
49-50
M anagem ent'sCorrective A ction Plan ForCurrentY em'Findings
51
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INDEPENDENf A_~!I_
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_~PORT
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I [llllkt,I a 7~535
Sllil, 3111
S. I ;~ 1 ,,~ ,l
The B oard of1)iJectors
Lafayette Councilon A ging,lnc
Lafayette,Louisiana
%},I1~siJh. 1 % ?D5 ]I
W ehave audited theaccom panying general-purposef
inancialstatem entsoftheLafayetteCouncilon
A ging,Inc.,as ofand for the year ended June 30,2000,as listed in the table ofcontents. These
general-purpose f
inancial statem ents are the responsibility of t
h e Council's m anagem ent. O ur
responsibility is lo expressan opinion on these general-pur
p ose f
inancialstatem entsbased on our
audit.
a
.,,. .,.
In accordancew i~hG over
n m entA uditing Standards,w ehavealso issued areportdated Septem ber15,2000,
on ourconsideration nfthe Lafayette Councilon A ging,Inc.'s inter
n alcontroloverf
inancialreporting and
ourtests ofits com pliance w ith certain provisionsoflaw s,regulations,contractsand grants.
Ourauditw asperform ed forthe purpose ofform ing an opinion on the general-purpose f
inancialstatem entsof
the Lafayette Councilon A ging,Inc.taken as a w hole. The accom panying Schedule ofExpenditures of
FederalAwards~lsrequiredby U.S.Of
i ceofM anagementandBudgetCircularA-133,"'
f
AuditsofStates,
LocalGovernments,andNon-Prof
i tOrganizations,""andthesupplementalinformationlistedint
h etableof
contents is presented for pur
p oses ofadditionalanalysis and is nota required partofthe general-purpose
inancialstatements.Such infonnationhasbeensubjectedtotheauditingproceduresappliedintheauditof
f
the general-pur
p ose f
inancialstatem ents and,in our opinion,is fairly stated,in allm aterialrespects,in
relation to the general-pur
p ose f
inancialstatem ents taken as a whole.
A Cor
p oration ofCertified Public A ccountants
Lafayette,Louisiana
Septem ber 15,2000
G EN ERA L -PURPO SE FINA N CIA l.STA TEM EN TS
(CO M BINED STATEM ENTS -O VERVIEW )
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