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

the entity ar:J r-,. ~ ;;::.,.-pr :;t~. ,Jb!ic ,::t-~:J~is. The

rcpoitis ~-.,.,:::]:'[ :or i~: :i:[]~ !J~I(t:i;r} ;[ [ht~ Baton

P,ouge o[f](,~ i~f '

~i;!'L, : ;,t}vL' *'i~J:oi ::~iL], w h(}r(;

.

appr

o priate,~tth~ cfi~{e uf'

,i,o pbHsh c}~:lk ofcourt,

Release Date

~ L~lGl_

.

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

D .,,,, I, I ,,d,,i~k ~ L'A

A ,

( ], [~,1~i [):111~,11,(F,A

i u~,,llt- II [);lllb;,]l, i11 ( I'A

I'atlhl I) H ihlU ( I'A

gl/ph llliL NI Ilif f il~ll~,lh[N~l ( I'A

( hlis A Nlil]ul ( I'A

Iohll ], A rlll~lt~,, ( I'A

A I:H, NI hl)l~,r ( I'A

l)arnall,Sike,s

v,x

F rederick

NILI~h~-II I~ I)i,thl~l. NI)~A

I,A

I,A

I lit~l (i I i,t,,tr h

17:111115 I' p,,utidl

I INIIL'I;I I I ~,nl~~n~

('HiIo I~ ] on11~,11,11

I'A

I'A

I'A

VA

V,\

i~:,,b:,,, A ~ h. k

F'A

n'A

INDEPENDENf A_~!I_

)_I

_q_'QR

_'S_RI

_~PORT

I~ ) I I I ;ulllul X,unl(i,,

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 )

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download