Choices In Learning, Inc. Financial Statements December 31, 2016
|
|
|
- Darrell Willis
- 7 years ago
- Views:
Transcription
1 Financial Statements December 31, 2016
2 To The Board of Directors Choices In Learning, Inc E State Road 434 Winter Springs, FL Management is responsible for the accompanying financial statements of the governmental activities and the aggregate remaining fund information of Choices In Learning, Inc. (a component unit of the District School Board of Seminole County, Florida), as of and for the year-to-date ending December 31, 2016, in accordance with accounting principles generally accepted in the United States of America. We have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. We did not audit or review the financial statements nor were we required to perform any procedures to verify the accuracy or completeness of the information provided by management. Accordingly, we do not express an opinion, a conclusion, nor provide any form of assurance on these financial statements. Management has elected to omit substantially all of the disclosures required by accounting principles generally accepted in the United States of America. If the omitted disclosures were included in the financial statements, they might influence the user's conclusions about the School's financial position, results of operations, and cash flows. Accordingly, the financial statements are not designed for those who are not informed about such matters. Dreggors, Rigsby & Teal, P.A. Certified Public Accountants DeLand, FL January 12, 2017
3 Statement of Net Position December 31, 2016 ASSETS Current Assets Petty Cash $ PNC Checking 1,530, PNC Savings 830, BB & T Checking 11, Inventory Bond Revenue Fund 16, Bond Fund 64, Bond Repair Replacement Fund 147, Bond Debt Service Reserve Fund 800, Total Current Assets 3,401, Property and Equipment Land / Closing Costs 1,091, Building and Improvements 7,421, Furniture & Equipment 222, Technology Equipment 825, Less: Accumulated Depreciation (1,419,589.48) Net Property and Equipment 8,140, Other Assets Deposit Receivable 13, Total Other Assets 13, Total Assets 11,555, LIABILITIES Current Liabilities Accounts Payable - Insurance 3, Accrued Interest Payable 84, Payroll Deductions & WH (0.05) Short Term Portion of Bond Payable 135, Liability for Comp Abs 2, Total Current Liabilities 225, Long-Term Liabilities Bond Payable 9,340, Bond Premium 277, Less: Short Term Portion of Bond Payable (135,000.00) Total Long-Term Liabilities 9,482, Total Liabilities 9,707, NET POSITION Unrestricted 2,379, Restricted for Debt Service 796, Restricted for Repair and Replacement 147, Net Investment in Fixed Assets (1,476,119.80) Total Net Position $ 1,848,
4 Combined Statement of and Expenses State Sources 2,371, ,311, , ,731, ,360, Local Sources 165, , , , , Funds C/O From Prior Year , (49,999.98) 100, , Total 2,537, ,520, , ,150, ,613, Expenses Salaries Salaries - Administrators Reg 158, , (11,301.31) 385, , Salaries - Teacher Regular 606, , , ,548, , Salaries - Other Instructional 111, , , , , Salaries - Substitute Teachers 6, , (3,317.83) 20, , Salaries - Teacher Asst Regular 63, , , , , Salaries - Other 72, , (3,693.16) 164, , Total Salaries 1,019, , , ,517, ,498, Personnel Costs Payroll Taxes 76, , (4,655.95) 200, , Retirement 15, , (3,417.09) 45, , Health/Life Insurance 197, , (25,553.64) 445, , Workman Comp Insurance 9, , , , , Teacher Education , (2,500.00) 5, , Total Personnel Costs 297, , (33,786.24) 709, , Other Expenses Advertising , (1,000.02) 2, , Allocated Energy Services-Electricity (3,510.00) (1,800.00) (1,710.00) (3,600.00) (90.00) Allocated Occupancy (8,040.00) (7,825.00) (215.00) (15,650.00) (7,610.00) Capital Computer Hardware 1, , (74,731.00) 152, , Capital Furniture, Fixtures , (1,000.00) 2, , Contingency , (117,499.98) 235, , Copier Lease 3, , (2,123.38) 12, , Custodial - Winter Springs 30, , (7,084.00) 75, , Dues/Fees 4, , (528.69) 7, ,
5 Combined Statement of and Expenses Energy Services-Electricity 38, , (3,408.16) 84, , FEFP Admin Fees 17, , , , Fire Safety 1, , (55.00) 2, , Food Supplies 32, , , , , Garbage Collection 2, , (727.77) 7, , Lawn Maintenance 11, , (200.00) 24, , Library Books 3, , (227.11) 3, Lunchroom Software 1, , (15.00) 1, Non-Cap Computer Hardware 10, , (728.87) 20, , Non-Cap Furniture, Fixtures 1, , , Other Purchased Services 86, , (16,960.04) 210, , PILOT to City of Winter Springs , (5,000.00) 5, , Pest Control - Winter Springs (150.00) 1, , Postage/Freight , (20.39) 2, , Printing (208.22) 1, Professional/Technical Svcs 22, , (1,983.57) 40, , Property/Liability Insurance 25, , , , Repairs and Maintenance 13, , (8,948.56) 45, , Supplies General 14, , (6,635.52) 41, , Supplies General-SAC , (1,034.66) 3, , Support Personnel-No Benefits , (2,500.00) 5, , Telephone Services 4, , , , Testing Materials 18, , , , , Textbooks 27, , (16,563.19) 51, , Travel , (804.33) 2, , Water/Sewer 3, , (1,490.15) 10, , Total Other Expenses 369, , (266,179.43) 1,190, , Debt Service Costs Redemption of Principal 125, , , Interest Expense 337, , , , Other Debt Costs 5, , (2,750.00) 8, , Total Debt Service Costs 468, , (2,750.00) 804, ,
6 Combined Statement of and Expenses Total Expenses 2,154, ,429, (275,533.46) 5,222, ,067, Excess of Over (Under) Expenses 382, , , (71,623.76) (454,452.53) Other Financing Sources (Uses) Transfers In 489, , , , (315,220.38) Transfers Out (489,403.38) (470,874.38) (18,529.00) (804,623.76) 315, Total Other Finanacing Sources (Uses) Excess of and Other Financing Sources Over (Under) Expenses 382, , , (71,623.76) (454,452.53) Non-Major Special Revenue Student Services Receipts 22, , , , , Summer Camp / Special Clubs 37, , , , (5,225.50) Pre K Receipts 53, , , , , Child Care Receipts 121, , , , , Total 234, , , , , Expenses Student Services Expenses 37, , (2,342.46) 81, , Pre K Expenses 38, , , , , Child Care Expenses 38, , , , , Total Expenses 114, , , , , Net Non-Major Special Revenue 120, , , , , Net Income (Loss) Before Major Capital Projects 503, , , , (421,833.37) Major Capital Projects Funds C/O from Prior Year Expenses Net Income (Loss) $ 503, $ 177, $ 325, $ 81, $ (421,833.37) 4
7
8 Balance Sheet - Governmental Funds December 31, 2016 General Fund Capital Fund Total Governmental Funds Assets Cash and Cash Equivalents $ 2,372, $ 0.00 $ 2,372, Other Current Assets Bond Reserve Funds 1,029, ,029, Deposits 13, , Total Assets $ 3,414, $ 0.00 $ 3,414, Liabilities Accounts Payable $ 3, $ 0.00 $ 3, Salaries,Benefits and Payroll Taxes Payable (0.05) Total Liabilities 3, , Fund Balances Nonspendable 13, , Restricted 944, , Assigned 123, , Unassigned 2,330, ,330, Total Fund Balances 3,411, ,411, Total Liabilities and Fund Balances $ 3,414, $ 0.00 $ 3,414,
9 Statement of and Expenses - Governmental Funds General Fund Capital Outlay Total Governmental Funds % of YTD % of YTD % of YTD Month YTD Annual Actual to Month YTD Annual Actual to Month YTD Annual Actual to Actual Actual Budget Budget Actual Actual Budget Budget Actual Actual Budget Budget Federal Sources Federal Direct $ - $ - $ - - $ - $ - $ - - $ 0.00 $ 0.00 $ 0.00 $ 0.00 State Sources FEFP 270, ,623, ,196, % , ,623, ,196, % Capital Outlay , , , % 21, , , % Class Size Reduction 76, , , % , , , % Other State Revenue 26, , , % , , , % Local Sources Interest , , % , , % Other Local Revenue 64, , , % , , , % Total Revenue 438, ,659, ,173, % 21, , , % 459, ,771, ,423, % Expenditures Current Expenditures Instruction 296, ,245, ,165, % , ,245, ,165, % School Administration 27, , , % , , , % Fiscal Services 9, , , % , , , % Food Services 14, , , % , , , % Pupil Transpotation Services 12, , , % , , , % Operation of Plant 25, , , % , , , % Maintenance of Plant , , % , , % Community Services 28, , , % , , , % Debt Service , , % , , % Other Program and Services 10, , , % , , , % Total Expenditures 423, ,268, ,442, % % 423, ,268, ,442, % Excess ( Deficiency) of over Expenditures 14, , (268,713.76) (145.50)% 21, , , % 36, , (18,713.76) (2,688.50) Other Financing Sources ( Uses) Transfers In 21, , , % (21,279.00) (112,134.83) (250,000.00) (44.85)% Transfers Out (21,279.00) (112,134.83) (250, (44.85)% 21, , , (44.85)% Total Other Financing Sources ( Uses) 21, , , % (21,279.00) (112,134.83) (250, % % 7
10 Statement of and Expenses - Governmental Funds General Fund Capital Outlay Total Governmental Funds % of YTD % of YTD % of YTD Month / Quarter YTD Annual Actual to Month / YTD Annual Actual to Month / YTD Annual Actual to Actual Actual Budget Annual Quarter Actual Actual Budget Annual Quarter Actual Actual Budget Annual Budget Budget Budget Net Change in Fund Balances 36, , (18,713.76) (2,688.50)% % 36, , (18,713.76) (2,688.50) Fund Balance, beginning 3,375, ,908, ,375, ,908, Fund Balance, Ending $ 3,411, $3,411, $ 0.00 $ 0.00 $3,411, $3,411,
11 Statement of and Expenses General Fund State Sources 2,259, ,207, , ,481, ,222, Local Sources 165, , , , , Total 2,424, ,366, , ,800, ,375, Expenses Instructional-Basic 1,053, ,133, (79,838.64) 2,707, ,654, Instructional-Exceptional 72, , (1,501.19) 179, , Guidance Svcs 23, , , , Health Svcs 12, , , , Media Svcs 24, , , , Curriculum Development Svcs 22, , , , Instructional-Staff Training 12, , (939.42) 28, , General Administration 24, , (9,431.49) 49, , School Administration 126, , (19,567.51) 294, , Fiscal Services 41, , (7,170.65) 97, , Food Services 59, , , , , Pupil Transportation Svcs 48, , (19,147.92) 135, , Operation of Plant 158, , (23,181.08) 358, , Maintenance of Plant 6, , (3,100.02) 20, , Contingency , (117,499.98) 235, , Total Expenses 1,686, ,958, (272,783.46) 4,417, ,731, Excess of Over (Under) Expenses 738, , , , (355,818.32) Other Financing Sources (Uses) Funds C/O From Prior Year , , , (100,000.00) Transfers In 21, , , Transfers Out (377,268.55) (387,540.90) 10, (554,623.76) (177,355.21) Total Other Financing Sources (Uses) (355,989.55) (337,540.92) (18,448.63) (454,623.76) (98,634.21) Net Income (Loss) $ 382, $ 69, $ 312, $ (71,623.76) $ (454,452.53) 9
12 Statement of and Expenses Charged Service Programs Preschool Program Fees $ 53, $ 39, $ 13, $ 79, $ 25, School-Age Child Care Fees 121, , , , , Summer Camp/Special Clubs 37, , , , (5,225.50) Total 212, , , , , Expenses Preschool Expenses 38, , , , , Child Care Expenses 38, , , , , Other Expenses 19, , , , , Total Expenses 96, , , , , Net Income (Loss) $ 116, $ 91, $ 24, $ 160, $ 44,
13 Statement of and Expenses Charter School Capital Outlay Charter School Capital Outlay $ 112, $ 104, $ 7, $ 250, $ 137, Total 112, , , , , Other Financing Sources (Uses) Transfers In Transfers Out (112,134.83) (83,333.48) (28,801.35) (250,000.00) (137,865.17) Total Other Financing Sources (Uses) (112,134.83) (83,333.48) (28,801.35) (250,000.00) (137,865.17) Net Income (Loss) $ 0.00 $ 20, $ (20,833.17) $ 0.00 $
14 Statement of and Expenses Debt Service Expenses Redemption of Principal $ 125, $ 125, $ 0.00 $ 125, $ 0.00 Interest Expense 337, , , , Loan Cost Amortization Bond Cost Amortization Other Debt Costs 5, , (2,750.00) 8, , Bond Issuance Costs Bond Costs Total Expenses 468, , (2,750.00) 804, , Other Financing Sources (Uses) Transfers In 468, , (2,750.00) 804, , Transfers Out Total Other Financing Sources (Uses) 468, , (2,750.00) 804, , Net Income (Loss) $ 0.00 $ 0.00 $ 0.00 $ 0.00 $
15 Statement of and Expenses Non-Major Special Revenue Book Fairs $ 7, $ 5, $ 1, $ 5, $ (1,959.92) Field Trips 13, , , , , Miscellaneous 1, , (1,451.74) 5, , Yearbook , , Total 22, , , , , Expenses Book Fair 5, , (153.13) 5, Field Trip Expense 7, , (5,150.00) 25, , Teacher Appreciation 5, , (899.51) 12, , Yearbook Expense , , Total Expenses 18, , (6,202.64) 49, , Net Income (Loss) $ 4, $ (5,138.88) $ 9, $ (7,500.00) $ (11,743.32) 13
Following is a summary of financial statement position of School Lane Charter School for the period ending May 31, 2016.
TO: Board of Trustees DATE: June 9, 2016 RE: May 31, 2016 Financial Statements Following is a summary of financial statement position of School Lane Charter School for the period ending May 31, 2016. Balance
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2013
CITY OF DES MOINES, IOWA BALANCE SHEET GOVERNMENTAL FUNDS June 30, 2013 ASSETS DEBT TAX GENERAL SERVICE INCREMENT Cash and investments $ 13,823,153 $ 577,744 $ --- Taxes receivable 57,403,960 30,488,253
ASPIRE CHARTER ACADEMY, INC. A Charter School and Component Unit of the District School Board of Orange County, Florida
Financial Statements with Independent Auditors Reports Thereon June 30, 2015 CONTENTS Page Management s Discussion and Analysis 1 6 Report of Independent Auditors on Basic Financial Statements and Supplementary
The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a
The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a private CPA firm. The document was placed on this web
Actual Nonmajor Special Revenue Funds --------------------------------------------------------- 34
CONTENTS: FLORIDA DEPARTMENT OF EDUCATION SUPERINTENDENT S ANNUAL FINANCIAL REPORT (ESE 145) DISTRICT SCHOOL BOARD OF SUMTER COUNTY For the Fiscal Year Ended June 30, 2015 Return completed form to: Florida
AUDIT REPORT of DUBOIS AREA SCHOOL DISTRICT. DuBois, Pennsylvania A.U.N. 1-06-17-200-3. For The Year Ended June 30, 2013
AUDIT REPORT of DUBOIS AREA SCHOOL DISTRICT DuBois, Pennsylvania A.U.N. 1-06-17-200-3 For The Year Ended June 30, 2013-1 - TABLE OF CONTENTS Page Number Independent Auditor's Report 4 Management's Discussion
GRANT RECEIVABLES. A grant expenditure is incurred. A grant revenue is recorded when the check is received. (consider recording a receivable)
FALL ASBO 2011 BALANCE SHEET ACCOUNTS GRANT RECEIVABLES EXPENDITURE A grant expenditure is incurred. REVENUE A grant revenue is recorded when the check is received. (consider recording a receivable) There
FLORIDA HIGH SCHOOL FOR ACCELERATED LEARNING - WEST PALM BEACH CAMPUS, INC. d/b/a QUANTUM HIGH SCHOOL
LEARNING - WEST PALM BEACH CAMPUS, INC. Financial Statements with Independent Auditors Reports Thereon June 30, 2015 CONTENTS Page Management s Discussion and Analysis 1 6 Report of Independent Auditors
SAMPLE CONSTRUCTION FINANCIAL STATEMENT
SAMPLE CONSTRUCTION FINANCIAL STATEMENT Construction Contacts: Tim Klimchock, CPA, CCIFP Manager, AEC Industry Group M. Scott Hursh, CPA, CCIFP Principal, AEC Industry Group 1.800.745.8233 Web Site: www.stambaugh-ness.com
The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a
The following document was not prepared by the Office of the State Auditor, but was prepared by and submitted to the Office of the State Auditor by a private CPA firm. The document was placed on this web
REPORT NO. 2012-156 MARCH 2012 GILCHRIST COUNTY DISTRICT SCHOOL BOARD. Financial, Operational, and Federal Single Audit
REPORT NO. 2012-156 MARCH 2012 Financial, Operational, and Federal Single Audit For the Fiscal Year Ended June 30, 2011 BOARD MEMBERS AND SUPERINTENDENT Board members and the Superintendent who served
School District - Understanding the Capital Project and General Fund Types
SIGNIFICANT BUDGET AND ACCOUNTING REQUIREMENTS BASIS OF PRESENTATION FUND ACCOUNTING The District uses funds to report on its financial position and the result of its operations. A fund is defined as a
DESOTO COUNTY DISTRICT SCHOOL BOARD. Financial, Operational, and Federal Single Audit. For the Fiscal Year Ended June 30, 2012
REPORT NO. 2013-158 MARCH 2013 Financial, Operational, and Federal Single Audit For the Fiscal Year Ended June 30, 2012 Real Version BOARD MEMBERS AND SUPERINTENDENT Board members and the Superintendent
SEAGULL ACADEMY FOR INDEPENDENT LIVING - A PROGRAM OF SEAGULL INDUSTRIES FOR THE DISABLED, INC. REPORT ON AUDIT OF FINANCIAL STATEMENTS
LIVING - A PROGRAM OF SEAGULL INDUSTRIES FOR THE DISABLED, INC. REPORT ON AUDIT OF FINANCIAL STATEMENTS TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT 1 PAGE MANAGEMENT S DISCUSSION AND ANALYSIS 2-5 GOVERNMENT-WIDE
IMAGINE SCHOOLS AT SOUTH VERO (A division of Imagine Schools at South Indian River County, LLC) For the year ended June 30, 2014
IMAGINE SCHOOLS AT SOUTH VERO (A division of Imagine Schools at South Indian River County, LLC) Basic Financial Statements and Supplemental Information For the year ended June 30, 2014 TABLE OF CONTENTS
MASTERY CHARTER SCHOOL CLYMER ELEMENTARY FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION
FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION YEAR ENDED JUNE 30, 2013 (WITH COMPARATIVE TOTALS FOR JUNE 30, 2012) TABLE OF CONTENTS YEAR ENDED JUNE 30, 2013 INDEPENDENT AUDITORS REPORT 1 REQUIRED
ST. CLOUD PREPARATORY ACADEMY, INC. Basic Financial Statements and Supplemental Information. For the year ended June 30, 2015
ST. CLOUD PREPARATORY ACADEMY, INC. Basic Financial Statements and Supplemental Information For the year ended June 30, 2015 TABLE OF CONTENTS INDEPENDENT AUDITORS REPORT 1-2 MANAGEMENT S DISCUSSION AND
Analysis of compliance with the 50 Percent Law (ECS 84362)
SUPPLEMENTAL DATA Analysis of compliance with the 50 Percent Law (ECS 84362) The Current Expense of Education S11 GENERAL FUND - UNRESTRICTED SUBFUND For Actual Year: 2014-2015 Budget Year: 2015-2016 District
STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION. BALANCE SHEET As of
STATE OF FLORIDA DEPARTMENT OF BUSINESS AND PROFESSIONAL REGULATION BALANCE SHEET As of ASSETS CURRENT ASSETS Cash and Cash Equivalents Cash - Restricted Accounts Receivable - Trade Accounts Receivable
Oakland Unified School District. Annual Financial Report
Oakland Unified School District Annual Financial Report June 30, 2015 TABLE OF CONTENTS JUNE 30, 2015 FINANCIAL SECTION Independent Auditor's Report 2 Management's Discussion and Analysis 5 Basic Financial
CITY OF COLEMAN, TEXAS FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT SEPTEMBER 30, 2014
CITY OF COLEMAN, TEXAS FINANCIAL STATEMENTS AND INDEPENDENT AUDITOR'S REPORT SEPTEMBER 30, 2014 Becky Roberts, CPA 104 Pine Street, Suite 610 Abilene, Texas 79601 325-665-5239 becky.roberts@rm-cpa.net
FORT MYERS BEACH MOSQUITO CONTROL DISTRICT. September 30, 2014 BASIC FINANCIAL STATEMENTS, TOGETHER WITH REPORTS OF INDEPENDENT AUDITORS
FORT MYERS BEACH MOSQUITO CONTROL DISTRICT September 30, 2014 BASIC FINANCIAL STATEMENTS, TOGETHER WITH REPORTS OF INDEPENDENT AUDITORS TABLE OF CONTENTS Report of the Independent Auditors 1-2 Management's
Financial, Operational, and Federal Single Audit LIBERTY COUNTY DISTRICT SCHOOL BOARD. For the Fiscal Year Ended June 30, 2015
March 2016 Financial, Operational, and Federal Single Audit LIBERTY COUNTY DISTRICT SCHOOL BOARD For the Fiscal Year Ended June 30, 2015 Sherrill F. Norman, CPA Auditor General Board Members and Superintendent
Hammock Bay Community Development District
Hammock Bay Community Development District FINANCIAL STATEMENTS September 30, 2015 Table of Contents September 30, 2015 REPORT Independent Auditors' Report 1 FINANCIAL STATEMENTS Management s Discussion
REPORT NO. 2010-153 MARCH 2010 ST. JOHNS COUNTY DISTRICT SCHOOL BOARD. Financial, Operational, and Federal Single Audit
REPORT NO. 2010-153 MARCH 2010 Financial, Operational, and Federal Single Audit For the Fiscal Year Ended June 30, 2009 BOARD MEMBERS AND SUPERINTENDENT St. Johns County District School Board members and
FRED R. WILSON MEMORIAL LAW LIBRARY FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITORS REPORT SEPTEMBER 30, 2015
FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITORS REPORT Table of Contents Independent Auditors Report... 1-3 Management s Discussion and Analysis... 4-6 Financial Statements: Governmental
FRED R. WILSON MEMORIAL LAW LIBRARY FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITORS REPORT SEPTEMBER 30, 2014
FINANCIAL STATEMENTS, SUPPLEMENTARY INFORMATION AND INDEPENDENT AUDITORS REPORT Table of Contents Independent Auditors Report... 1 Management s Discussion and Analysis... 3-5 Financial Statements: Governmental
Account Numbering. By separating each account by several numbers, many new accounts can be added between any two while maintaining the logical order.
Chart of Accounts The chart of accounts is a listing of all the accounts in the general ledger, each account accompanied by a reference number. To set up a chart of accounts, one first needs to define
Bridges of America - The Orlando Bridge, Inc. Orlando, Florida Financial Statements and Supplemental Information Year Ended June 30, 2011
Bridges of America - The Orlando Bridge, Inc. Orlando, Florida Financial Statements and Supplemental Information Year Ended June 30, 2011 Table of Contents Page Independent Auditor s Report 1 Financial
Capstone Academy Milton. (Program of United Cerebral Palsy of Northwest Florida, Inc.) (A Nonprofit Organization) Financial Statements.
Financial Statements Financial Statements Index Independent Auditor s Report 1 Financial Statements: Statement of Financial Position 2 Statement of Activities and Changes in Net Assets 3 Statement of Cash
CHAPTER II GENERAL LEDGER ACCOUNTS
CHAPTER II GENERAL LEDGER ACCOUNTS A general ledger is basic to an accounting system. The General Ledger of a fund is a summary record containing the balance of assets, liabilities, deferred revenues,
Wagoner County Rural Water District No. 5 Coweta, Oklahoma
Wagoner County Rural Water District No. 5 Financial Statements and Auditor s Reports Year Ended Audited by SANDERS, BLEDSOE & HEWETT CERTIFIED PUBLIC ACCOUNTANTS, LLP BROKEN ARROW, OK Wagoner County Rural
SAMPLE OF AUDIT REPORT NON-PROFIT SCHOOL ABC SCHOOL FOR STUDENTS WITH DISABILITIES REPORT OF AUDIT FOR THE FISCAL YEAR ENDED JUNE 30,
NON-PROFIT Page No. NP - 1 SAMPLE OF AUDIT REPORT NON-PROFIT SCHOOL ABC SCHOOL FOR STUDENTS WITH DISABILITIES REPORT OF AUDIT FOR THE FISCAL YEAR ENDED JUNE 30, NON-PROFIT Page No. NP - 2 ABC SCHOOL FOR
Publication No. 140 Revised July 2015. Sample Financial Statements. for a Charter School. in North Carolina
Publication No. 140 Revised July 2015 Sample Financial Statements for a Charter School in North Carolina State and Local Government Finance Division North Carolina Department of State Treasurer 35-H-1
SOUTH CAROLINA APPALACHIAN COUNCIL OF GOVERNMENTS AUDITED FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2012
SOUTH CAROLINA APPALACHIAN COUNCIL OF GOVERNMENTS AUDITED FINANCIAL STATEMENTS YEAR ENDED JUNE 30, 2012 SOUTH CAROLINA APPALACHIAN COUNCIL OF GOVERNMENTS AUDITED FINANCIAL STATEMENTS YEAR ENDED JUNE 30,
HARLEM LINK CHARTER SCHOOL FINANCIAL STATEMENTS. June 30, 2009
FINANCIAL STATEMENTS June 30, 2009 Stamm & Bader, CPA 225 West 34th Street New York, New York 10122 Tel: (212) 239-2098 Fax: (212) 594-0228 E-Mail: StammBader@aol.com Stamm & bader CERTIFIED PUBLIC ACCOUNTANTS
Example Accounts Only
CaseWare Sole Trader Financial Statements NOTE: These financial statements include illustrative disclosures for a Sole Trader (Special Purpose). The information is not intended to be and is not comprehensive
Financial Statements June 30, 2014 University Schools
Financial Statements University Schools www.eidebailly.com Table of Contents Independent Auditor s Report... 1 Management s Discussion and Analysis... 3 Financial Statements Government-Wide Financial Statements
SHENANDOAH VALLEY SPAY & NEUTER CLINIC, INC. FINANCIAL REPORT
SHENANDOAH VALLEY SPAY & NEUTER CLINIC, INC. FINANCIAL REPORT December 31, 2013 CONTENTS Page INDEPENDENT AUDITOR S REPORT... 1 FINANCIAL STATEMENTS Statements of Financial Position... 3 Statements of
FLORIDA INTERNATIONAL ELEMENTARY ACADEMY
FLORIDA INTERNATIONAL ELEMENTARY ACADEMY (A COMPONENT UNIT OF THE PUBLIC SCHOOL BOARD OF MIAMI-DADE COUNTY, FLORIDA) BASIC FINANCIAL STATEMENTS AND ADDITIONAL INFORMATION BASIC FINANCIAL STATEMENTS AND
Bridges of America - The Turning Point Bridge, Inc. Orlando, Florida
Bridges of America - The Turning Point Bridge, Inc. Orlando, Florida Financial Statements and Supplementary Information Year Ended June 30, 2014 Table of Contents Page Independent Auditor s Report 1 Financial
SARASOTA MILITARY ACADEMY, INC. A CHARTER SCHOOL AND COMPONENT UNIT OF THE SCHOOL BOARD OF SARASOTA COUNTY. FINANCIAL STATEMENTS June 30, 2008
FINANCIAL STATEMENTS June 30, 2008 TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT... 1 MANAGEMENT'S DISCUSSION AND ANALYSIS... 3 BASIC FINANCIAL STATEMENTS: Government-wide Financial Statements: Statement
CH 23 STATEMENT OF CASH FLOWS SELF-STUDY QUESTIONS
C H 2 3, P a g e 1 CH 23 STATEMENT OF CASH FLOWS SELF-STUDY QUESTIONS (note from Dr. N: I have deleted questions for you to omit, but did not renumber the remaining questions) 1. The primary purpose of
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT GENERAL OBLIGATION BONDS FUND
CHABOT-LAS POSITAS COMMUNITY COLLEGE DISTRICT GENERAL OBLIGATION BONDS FUND Pleasanton, California FINANCIAL STATEMENTS WITH INDEPENDENT AUDITORS REPORTS TABLE OF CONTENTS Page Number Independent Auditors
FINANCIAL REPORTING GUIDELINES
FINANCIAL REPORTING GUIDELINES These policies support and extend COMTA Accreditation Standard XII. As such, institutions must demonstrate compliance to both. STATEMENT OF PURPOSE: All new institutional
Section A: Questions On Fill In The Blanks
Section A : 26 FILL IN THE BLANK Section B : 10 TRUE OR FALSE QUESTIONS Section C : 11 Multiple Choice Questions Section A: Questions Fill In The Blanks the right column please insert the items from which
SAMPLE OF AUDIT REPORT NON-PROFIT SCHOOL ABC SCHOOL FOR THE DISABLED REPORT OF AUDIT FOR THE FISCAL YEAR ENDED JUNE 30,
NON-PROFIT Page No. NP - 1 SAMPLE OF AUDIT REPORT NON-PROFIT SCHOOL ABC SCHOOL FOR THE DISABLED REPORT OF AUDIT FOR THE FISCAL YEAR ENDED JUNE 30, NON-PROFIT Page No. NP - 2 ABC SCHOOL FOR THE DISABLED
Doral Performing Arts and Entertainment Academy (A charter school under Doral College, Inc.) Doral, Florida
(A charter school under Doral College, Inc.) Doral, Florida Financial Statements and Independent Auditors' Report June 30, 2010 TABLE OF CONTENTS General Information....................................
AVIVA CHILDREN'S SERVICES, INC. AUDITED FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2015 AND 2014
AUDITED FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2015 AND 2014 AUDITED FINANCIAL STATEMENTS YEARS ENDED JUNE 30, 2015 AND 2014 TABLE OF CONTENTS Independent auditors report... 1 Statements of financial
FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS JOSEPH S HOUSE, INC. (A NON-PROFIT ORGANIZATION)
FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS JOSEPH S HOUSE, INC. (A NON-PROFIT ORGANIZATION) September 30, 2013 and 2012 CONTENTS Page Report of Independent Certified Public
Lane County, Oregon Statement of Net Assets June 30, 2010. Governmental Activities. Business-type
Statement of Net Assets June 30, 2010 Governmental Activities Business-type Activities Assets Current assets Cash and cash equivalents $ 152,238,503 $ 32,077,526 $ 184,316,029 Investments - 3,748,272 3,748,272
FORT MYERS PREPARATORY AND FITNESS ACADEMY, INC. A CHARTER SCHOOL AND COMPONENT UNIT OF THE DISTRICT SCHOOL BOARD OF LEE COUNTY, FLORIDA
THE DISTRICT SCHOOL BOARD OF LEE COUNTY, FLORIDA FINANCIAL STATEMENTS WITH INDEPENDENT AUDITOR S REPORTS THEREON JUNE 30, 2013 CONTENTS Page Management s Discussion and Analysis 1-7 Report of Independent
CITY OF ARCADIA, FLORIDA ANNUAL FINANCIAL REPORT. For the Fiscal Year Ended September 30, 2015
ANNUAL FINANCIAL REPORT For the Fiscal Year Ended September 30, 2015 ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED SEPTEMBER 30, 2015 TABLE OF CONTENTS Page INDEPENDENT AUDITOR'S REPORT... 1 MANAGEMENT'S
Homer Township Midland County, Michigan. Financial Statements
Homer Township Midland County, Michigan ================================ Financial Statements TOWNSHIP OFFICIALS OFFICERS Barbara Radosa, Supervisor Ken Schlafley, Clerk Albert Tew, Treasurer TRUSTEES
GREENUP COUNTY SCHOOL DISTRICT FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION
FINANCIAL STATEMENTS AND SUPPLEMENTAL INFORMATION TABLE OF CONTENTS Page Independent Auditors' Report 1 Management s Discussion and Analysis 4 Basic Financial Statements: Statement of Net Position 8 Statement
University of South Florida System and DSO/Component Unit Quarterly Financial Reports QUARTER 3 FOR FISCAL YEAR 2014-2015
University of South Florida System and DSO/Component Unit Quarterly Financial Reports QUARTER 3 FOR FISCAL YEAR 2014-2015 Period Ended March 31, 2015 FY 2015 QUARTER 3 REPORT MARCH 31, 2015 INDEX University
PERSONAL FINANCIAL STATEMENT
PERSONAL FINANCIAL STATEMENT As of, 20 BUSINESS PLAN GUIDELINES Name: Residence Phone: Residence Address: City, State, Zip Code: Social Security Number: PERSONAL ASSETS PERSONAL LIABILITIES Cash in Bank
Understanding Basic Financial Statements
Understanding Basic Financial Statements During the accounting cycle, the accounting system is used to track, organize and record the financial transactions of an organization. At the close of each period,
WISHES & MORE AUDITED FINANCIAL STATEMENTS DECEMBER 31, 2014
AUDITED FINANCIAL STATEMENTS DECEMBER 31, 2014 SCHLENNER WENNER & CO. Certified Public Accountants & Business Consultants TABLE OF CONTENTS Independent Auditors' Report... 1 Statements of Financial Position...
FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT THE SUPPLY EDUCATION GROUP A NONPROFIT CORPORATION.
FINANCIAL STATEMENTS AND REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT THE SUPPLY EDUCATION GROUP December 31, 2012 CONTENTS Page Report of Independent Certified Public Accountant 3 Financial Statements
Macon County Board of Education
Report on the Board of Education, Alabama October 1, 2012 through September 30, 2013 Filed: September 12, 2014 Department of Examiners of Public Accounts 50 North Ripley Street, Room 3201 P.O. Box 302251
Bridges of America - The Jacksonville Bridge, Inc. Orlando, Florida
Bridges of America - The Jacksonville Bridge, Inc. Orlando, Florida Financial Statements and Supplemental Information Year Ended June 30, 2010 Contents Page Independent Auditor s Report 1 Financial Statements
ACCRUAL BASIS ACCOUNTING
CHART OF ACCOUNTS This chart of accounts is intended to give Career-Technical schools certified to operate in Virginia specific parameters for reporting financial information to SCHEV. It is recommended
CLEARWATER CHRISTIAN COLLEGE PRIVATE SCHOOL, INC.
CLEARWATER CHRISTIAN COLLEGE PRIVATE SCHOOL, INC. Financial Statements For the Years Ended June 30, 2010 and 2009 (With Independent Auditors Report Thereon) TABLE OF CONTENTS June 30, 2010 INDEPENDENT
City of Villa Rica. The Mill Amphitheater in Villa Rica, GA Photo Credit: Michael Valentine
City of Villa Rica The Mill Amphitheater in Villa Rica, GA Photo Credit: Michael Valentine CITY OF VILLA RICA, GEORGIA ANNUAL FINANCIAL REPORT For the Year Ended December 31, 2015 CITY OF VILLA RICA, GEORGIA
WHITE CLOUD AREA FIRE DEPARTMENT JOINT BUILDING AUTHORITY NEWAYGO COUNTY, MICHIGAN ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2013
WHITE CLOUD AREA FIRE DEPARTMENT JOINT BUILDING AUTHORITY NEWAYGO COUNTY, MICHIGAN ANNUAL FINANCIAL REPORT YEAR ENDED DECEMBER 31, 2013 TABLE OF CONTENTS INDEPENDENT AUDITOR'S REPORT 1 MANAGEMENT S DISCUSSION
Board of Cooperative Educational Services of Nassau County. Financial Statements and Required Reports Under OMB Circular A-133 as of June 30, 2015
Board of Cooperative Educational Services of Nassau County Financial Statements and Required Reports Under OMB Circular A-133 as of June 30, 2015 CONTENTS INDEPENDENT AUDITOR S REPORT.. 1-3 REQUIRED SUPPLEMENTARY
Charter Township of Fenton. Financial Report with Supplemental Information December 31, 2013
Financial Report with Supplemental Information December 31, 2013 Contents Report Letter 1-2 Management's Discussion and Analysis 3-7 Basic Financial Statements Government-wide Financial Statements: Statement
University Academy, Inc. (A charter school and Component Unit ofthe District School Board of Bay County, Florida) Panama City, Florida
(A charter school and Component Unit ofthe District School Board of Bay County, Florida) Panama City, Florida Financial Statements and Independent Auditors' Report June 30,2013 TABLE OF CONTENTS General
BUSINESS FINANCIAL STATEMENT. Limited Liability Company Partnership Corporation Other. Statement of Financial Condition as of, 20 for the period, to,
BUSINESS FINANCIAL STATEMENT Name of Business Applicant Prepared By Title (Position) Limited Liability Company Partnership Corporation Other Statement of Financial Condition as of, 20 for the period, to,
Chapter 75 - Uniform Chart of Accounts
Chapter 75 - Uniform Chart of Accounts 75.70 Balance Sheet Codes 75.70.10 Sequential by account number July 1, 2004 State Administrative & Accounting Manual 1 Issued by: Office of the State Controller
GOVERNMENTAL FUND FINANCIAL STATEMENTS
GOVERNMENTAL FUND FINANCIAL STATEMENTS 27 GOVERNMENTAL FUND FINANCIAL STATEMENTS The Governmental Funds of the City are outlined below: General Fund - The General Fund accounts for all revenues and expenditures
Brief Report on Closing of Accounts (connection) for the Term Ended March 31, 2007
MARUHAN Co., Ltd. Brief Report on Closing of (connection) for the Term Ended March 31, 2007 (Amounts less than 1 million yen omitted) 1.Business Results for the term ended on March, 2007 (From April 1,
Florida Foundation Seed Producers, Inc.
Florida Foundation Seed Producers, Inc. Financial Statements and Independent Auditors Reports CONTENTS Independent Auditors Report 1 Financial Statements: Statements of Cash Flows 2 Statements of Financial
TOWN OF MANCHESTER, MARYLAND. FINANCIAL STATEMENTS June 30, 2015
FINANCIAL STATEMENTS TABLE OF CONTENTS PAGE INDEPENDENT AUDITORS REPORT... 1 MANAGEMENT S DISCUSSION AND ANALYSIS... 3 FINANCIAL STATEMENTS... 13 Government wide Financial Statements Statement of Net Position...14
EASTLAND FAIRFIELD CAREER & TECHNICAL SCHOOLS FRANKLIN COUNTY SINGLE AUDIT
EASTLAND FAIRFIELD CAREER & TECHNICAL SCHOOLS FRANKLIN COUNTY SINGLE AUDIT FOR THE YEAR ENDED JUNE 30, 2014 EASTLAND-FAIRFIELD CAREER AND TECHNICAL SCHOOLS FRANKLIN COUNTY TABLE OF CONTENTS TITLE PAGE
Corporate Income Tax Return (Form 1120) Tx 8120 Project
Corporate Income Tax Return (Form 1120) Tx 8120 Project For two years, you have worked for a CPA firm, Weil, Duit, Wright, & Company (EIN 33-1201885), located at 1840 Peachtree Street, Atlanta, GA 30314
Keystone Central School District
Financial Statements and Supplementary Information Table of Contents Page Independent Auditors' Report Management's Discussion and Analysis 1 3 Basic Financial Statements Government-Wide Financial Statements
COMPONENTS OF THE STATEMENT OF CASH FLOWS
ILLUSTRATION 24-1 OPERATING, INVESTING, AND FINANCING ACTIVITIES COMPONENTS OF THE STATEMENT OF CASH FLOWS CASH FLOWS FROM OPERATING ACTIVITIES + Sales and Service Revenue Received Cost of Sales Paid Selling
Pensacola Habitat For Humanity, Inc. Pensacola, Florida. Audited Financial Statements. With Supplementary Information
Pensacola, Florida Audited Financial Statements With Supplementary Information June 30, 2014 Pensacola, Florida Audited Financial Statements With Supplementary Information June 30, 2014 CONTENTS PAGE Independent
30June 2016. Sharon Stringfellow Client Service Manager DAC Bond 3920 N. Orange Avenue Suite 1750 Orlando, FL 32801
ora~o Sprinas charter Aca~em~ ioo(e enujm. i.u111 to crnj1 liola mw effertit
RECREATIONAL FACILITY REVENUE BOND FUNDS IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY
RECREATIONAL FACILITY REVENUE BOND FUNDS IOWA STATE UNIVERSITY OF SCIENCE AND TECHNOLOGY INDEPENDENT AUDITOR'S REPORT BASIC FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION JUNE 30, 2008 0961-8021-BC04
MANITOBA DENTAL ASSISTANTS ASSOCIATION Financial Statements December 31, 2011
Financial Statements December 31, 2011 December 4, 2012 INDEPENDENT AUDITORS' REPORT To the Directors of Manitoba Dental Assistants Association We have audited the accompanying financial statements of
JACKSON MADISON COUNTY COMMUNITY ECONOMIC DEVELOPMENT COMMISSION (Jackson Convention & Visitors Bureau) FINANCIAL STATEMENTS
JACKSON MADISON COUNTY COMMUNITY ECONOMIC DEVELOPMENT COMMISSION (Jackson Convention & Visitors Bureau) FINANCIAL STATEMENTS FOR THE YEAR ENDED June 30, 2014 JACKSON MADISON COUNTY COMMUNITY ECONOMIC DEVELOPMENT
CHEMICAL ADDICTIONS RECOVERY EFFORT, INC. ANNUAL FINANCIAL REPORT JUNE 30, 2010
CHEMICAL ADDICTIONS RECOVERY EFFORT, INC. ANNUAL FINANCIAL REPORT JUNE 30, 2010 TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR=S REPORT 1 STATEMENTS OF FINANCIAL POSITION 3 STATEMENTS OF ACTIVITIES 4 STATEMENTS
ANTRIM COUNTY TRANSPORTATION BASIC FINANCIAL STATEMENTS DECEMBER 31, 2005
ANTRIM COUNTY TRANSPORTATION BASIC FINANCIAL STATEMENTS DECEMBER 31, 2005 ANTRIM COUNTY TRANSPORTATION TABLE OF CONTENTS PAGE Independent Auditor's Report 1 FINANCIAL STATEMENTS Statement of Net Assets
AMERICA CAN! CARS FOR KIDS
ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED AUGUST 31, 2014 C O N T E N T S Page INDEPENDENT AUDITOR S REPORT... 1 FINANCIAL STATEMENTS Statement of Financial Position... 3 Statement of Activities... 4
LAKEWOOD RANCH STEWARDSHIP DISTRICT AUDITED FINANCIAL STATEMENTS. FOR THE FISCAL YEAR ENDED September 30, 2013
AUDITED FINANCIAL STATEMENTS FOR THE FISCAL YEAR ENDED September 30, 2013 FOR THE FISCAL YEAR ENDED September 30, 2013 TABLE OF CONTENTS PAGE INDEPENDENT AUDITOR S REPORT 1 2 MANAGEMENT S DISCUSSION AND
How To Manage A Corporation
Western Climate Initiative, Inc. Accounting Policies and Procedures Adopted May 8, 2013 WESTERN CLIMATE INITIATIVE, INC ACCOUNTING POLICIES AND PROCEDURES Adopted May 8, 2013 Table of Contents I. Introduction...
NEBRASKA STATE COLLEGES REVENUE AND REFUNDING BOND FUNDS. June 30, 2008 and 2007
Statements of Revenues Collected and Expenditures Paid and Changes in Fund Balances and Supplementary Schedules June 30, 2008 and 2007 (With Independent Auditors Report Thereon) Table of Contents Independent
Bridges of America - The Orlando Bridge, Inc. Orlando, Florida
Bridges of America - The Orlando Bridge, Inc. Orlando, Florida Financial Statements and Supplemental Information Year Ended June 30, 2010 Contents Page Independent Auditor s Report 1 Financial Statements
THE SOUTH FLORIDA CHURCH OF CHRIST, INC.
THE SOUTH FLORIDA CHURCH OF CHRIST, INC. FINANCIAL STATEMENTS THE SOUTH FLORIDA CHURCH OF CHRIST, INC. FINANCIAL STATEMENTS TABLE OF CONTENTS PAGES Independent Auditor s Report 1 Statement of Financial
BOARD OF EDUCATION OF THE TOWNSHIP OF BERLIN SCHOOL DISTRICT BERLIN, NEW JERSEY
BOARD OF EDUCATION OF THE TOWNSHIP OF BERLIN SCHOOL DISTRICT BERLIN, NEW JERSEY COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR THE FISCAL YEAR ENDED JUNE 30, 2015 22550 Table of Contents INTRODUCTORY SECTION
AUDITING PROCEDURES REPORT Issued under P.A. 2 of 1968, as amended. Filing is mandatory.
Michigan Dept. of Treasury, Local Audit & Finance Division 496 (3-98), Formerly L-3147 AUDITING PROCEDURES REPORT Issued under P.A. 2 of 1968, as amended. Filing is mandatory. Local Government Type: City
UNITED STATES BANKRUPTCY COURT NORTHERN & EASTERN DISTRICTS OF TEXAS REGION 6 MONTHLY OPERATING REPORT
ACCRUAL BASIS JUDGE: UNITED STATES BANKRUPTCY COURT NORTHERN & EASTERN DISTRICTS OF TEXAS REGION 6 MONTHLY OPERATING REPORT MONTH ENDING: MONTH YEAR IN ACCORDANCE WITH TITLE 28, SECTION 1746, OF THE UNITED
DTS CORPORATION and Consolidated Subsidiaries. Unaudited Quarterly Consolidated Financial Statements for the Three Months Ended June 30, 2008
DTS CORPORATION and Consolidated Subsidiaries Unaudited Quarterly Consolidated Financial Statements for the Three Months Ended June 30, 2008 DTS CORPORATION and Consolidated Subsidiaries Quarterly Consolidated
Unaudited Actuals Charter Schools Enterprise Fund Expenses by Object
A. REVENUES 1) Revenue Limit Sources 8010-8099 2,430,393.56 3,750,106.00 54.3% 2) Federal Revenue 8100-8299 302,327.54 461,689.25 52.7% 3) Other State Revenue 8300-8599 984,557.86 1,500,453.12 52.4% 4)
Object Code Numbers: Object Descriptions: SECTION M EXPENDITURE / EXPENSE FUNCTION AND OBJECT CODES
SECTION M EXPENDITURE / EXPENSE FUNCTION AND OBJECT CODES Revised 8/2009 Personal Services - Salaries 111 Teachers and Professional Personnel 112 Teachers Aids 113 Clerical 114-119 Other Employees 121
TOWNSHIP OF ROLLAND ISABELLA COUNTY, MICHIGAN AUDITED FINANCIAL STATEMENTS. Fiscal Year Ended March 31, 2010
ISABELLA COUNTY, MICHIGAN AUDITED FINANCIAL STATEMENTS Fiscal Year Ended TABLE OF CONTENTS Independent Auditor s Report.. 1 FINANCIAL STATEMENTS Government Wide Statement of Net Assets. 2 Government Wide
AUDITOR GENERAL WILLIAM O. MONROE, CPA
MARCH 2004 REPORT NO. 2004-138 AUDITOR GENERAL WILLIAM O. MONROE, CPA A Financial, Operational, and Federal Single Audit Report For the Fiscal Year Ended June 30, 2003 MARCH 2004 REPORT NO. 2004-138 Indian