000008C6 - CITY COURT OF KAPLAN Financial Report Year Ended...

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CITY COURT OF KAPLAN Financial Report Year Ended June 30, 2006 Under provisions of state law, this report is a public document. A copy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court. Release Date
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TABLE OF CONTENTS Page ACCOUNTANTS' COMPILATION REPORT 1 BASIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS) Statement of net assets 4 Statement of activities 5 FUND FINANCIAL STATEMENTS (FFS) Balance sheet - governmental funds 8 Reconciliation of the governmental funds balance sheet to the statement of net assets 9 Statement of revenues, expenditures, and changes in fund balance - governmental funds 10 Reconciliation of the statement of revenues, expenditures, and changes in fund balance of governmental funds to the statement of activities 11 Statement of fiduciary net assets 12 Notes to financial statements 13-17 REQUIRED SUPPLEMENTARY INFORMATION Budgetary comparison schedule: General Fund 19 Special Revenue Fund 20 OTHER SUPPLEMENTARY INFORMATION Agency Funds: Combining balance sheet 23 Combining statement of changes in assets and liabilities 24 Summary schedule of current and prior year audit findings and management's corrective action plan 25
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KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS C. Burton Kolder, CPA' Russell F. Champagne, CPA' Victor R. Slaven, CPA* P. Troy Courvitle, CPA* Gerald A. Thibodeaux, Jr. . CPA' Robert S. Carter, CPA* Arthur R. Mixon. CPA OFFICES Tynes E. Mixon, Jr., CPA Allen J. LaBry, CPA Harry J. Clostio, CPA Penny Angelle Scruggins, CPA Christine L. Cousin, CPA Mary T. Thibodeaux, CPA James R. Roy, CPA Robert J.Metz, CPA Kelly M. Doucet. CPA Kenneth J. Rachal. CPA Cheryl L. Bartley, CPA. CVA Mandy B. Self, CPA Chris E. Bilski. CPA 183 South Beadle Rd. 113 East Bridge St. Lafayette, LA 70508 Breaux Bridge, LA 70517 Phone (337) 232-4141 Phone (337) 332-4020 Fax (337) 232-8660 Fax (337) 332-2867 133 East Waddll 234 David St. Ste 105 Marksvllle, LA 71351 Morgan City. LA 70380 Phone (318) 253-9252 Phone (985) 384-2020 Fax (318) 253-8681 Fax (985) 384-3020 408 West Cotton Street 332 West Sixth Avenue Ville Platte. LA 70586 Oberlin, LA 70655 Phone (337) 363-2792 Phone (337) 639-4737 Fax (337) 363-3049 Fax (337) 639-4568 ACCOUNTANTS' COMPILATION REPORT 200 South Main Street Abbeville, LA 70510 Phone (337) 893-7944 Fax (337) 893-7946 450 East Main Street New Iberia, LA 70560 Phone (337) 367-9204 Fax (337) 367-9208 Retired: Conrad 0. Chapman, CPA* 2006 WEB SITE; WWW.KCSRCPAS.COM * A Professional Accounting Corporation The Honorable Frank E. Lemoine, City Judge City Court of Kaplan, Louisiana We have compiled the accompanying basic financial statements of the governmental activities, each major fund, and the accompanying supplementary schedules of the City Court of Kaplan, Louisiana, as of and for the year ended June 30, 2006, as listed in the table of contents. The basic financial statements and supplementary schedules, which are presented only for supplementary analysis purposes, were compiled in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants.
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000008C6 - CITY COURT OF KAPLAN Financial Report Year Ended...

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