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ADDICTIVE DISORDER REGULATORY AUTHORITY LOUISIANA DEPARTMENT OF HEALTH & HOSPITALS
BASIC FINANCIAL STATEMENTS
AS OF AND FOR THE YEAR ENDED JUNE 30,2015
ADDICTIVE DISORDER REGULATORY AUTHORITY LOUISIANA DEPARTMENT OF HEALTH & HOSPITALS
BASIC FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED JUNE 30, 2015
TABLE OF CONTENTS
Page No.
Independent Accountant's Compilation Report 1
BASIC FINANCIAL STATEMENTS
Statement of Net Position 4
Statement of Revenues, Expenses and Changes in Net Position 5
Statement of Cash Flows 6
SUPPLEMENTARY INFORMATION
Schedule of Compensation, Benefits and Other Payments to Agency Head 9
Louisiana's Comprehensive Annual Financial Report 10
WILLIAM p. 6AINES,1R, CPA A PROFESSIONAL ACCOUHTING CORPORATION
4257 Church Street Suite 105 zachary, Louisiana 70791
INDEPENDENT ACCOUNTANTS' COMPILATION REPORT
To the Board Members of the Addictive Disorder Regulatory Authority Louisiana Department of Health & Hospitals 4919 Jamestown, Suite 203 Baton Rouge, Louisiana 70808
I have compiled the accompanying financial statements of the business-type activities of the Addictive Disorder Regulatory Authority, a component unit of the State of Louisiana, as of and for the year ended June 30, 2015, as listed in the table of contents, which collectively comprise the Authority's basic financial statements, as listed in the table of contents. I have not audited or reviewed the accompanying basic financial statements and, accordingly, do not express an opinion or any other form of assurance about whether the financial statements are in accordance with accounting principles generally accepted in the United States of America.
Management is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America and for designing, implementing and maintaining intemal control relevant to the preparation and fair presentation of the financial statements.
My responsibility is to conduct the compilation in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. The objective of a compilation is to assist management in presenting financial information in the form of financial statements without undertaking to provide any assurance that there are no material modifications that should be made to the 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 Authority's financial position, results of operation and cash flows. Accordingly, these financial statements are not designed for those who are not informed about such matters.
Management has omitted the management discussion and analysis (MD&A) that accounting principles generally accepted in the United States of America require to be presented to supplement the basic financial statements. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting and for placing the basic financial statements in an appropriate operational, economic or historical context.
1
The accompanying supplementary information, annual financial report, is information required by the Louisiana Office of State-wide Reporting and is not a required part of the basic financial statements. I have compiled this supplementary information fi-om information that is the representation of management, without audit or review. Accordingly, I do not express an opinion or provide any assurance on the supplementary information.
William P. Gaines, Jr., CPA A Professional Accounting Corporation Zachary, Louisiana September 1, 2015
BASIC FINANCIAL STATEMENTS
ADDICTIVE DISORDER REGULATORY AUTHORITY LOUISIANA DEPARTMENT OF HEALTH & HOSPITALS
STATEMENT OF NET POSITION JUNE 30, 2015
Business-type Activities
ASSETS Current Assets
Cash and cash equivalents $ 17,879.49
Non-Current Assets Investments 144,277.86 Capital assets, net of accumulated depreciation 528.32
Total Non-Current Assets 144,806.18
Total Assets 162,685.67
DEFERRED OUTFLOWS OF RESOURCES
LIABILITIES Current Liabilities
Payroll withholdings and related payables 1,618.83
DEFERRED INFLOWS OF RESOURCES ^
NET POSITION Net investment in capital assets 528.32 Unrestricted 160,538.52
Total Net Position 161,066.84
See Independent Accountant's Compilation Report 4
Total Non-Operating Revenues (Expenses) 10,482.89
Change in Net Position (14,637.38)
Total Net Position, beginning 175,704.22
Total Net Position, ending 161,066.84
ADDICTIVE DISORDER REGULATORY AUTHORITY LOUISIANA DEPARTMENT OF HEALTH & HOSPITALS
STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION YEAR ENDED JUNE 30, 2015
Business-type Activities
OPERATING REVENUES Licenses and other fees $ 103,409.63 Application fees 24,495.00
Total Operating Revenues 127,904.63
OPERATING EXPENSES Professional services 35,049.83 Meetings, conferences and travel 9,859.48 Salaries and related benefits 86,642.05 General and administrative expenses 20,851.25 Depreciation 622.29
Total Operating Expenses 153,024.90
Operating Loss (25,120.27)
I
NON-OPERATING REVENUES (EXPENSES) Interest income 393.86 Copies/labels/exam materials 605.45 Late fees and assessments 9,483.58
See Independent Accountant's Compilation Report 5
ADDICTIVE DISORDER REGULATORY AUTHORITY LOUISIANA DEPARTMENT OF HEALTH & HOSPITALS
STATEMENT OF CASH FLOWS YEAR ENDED JUNE 30,2015
CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers Cash paid to suppliers for goods and services Cash paid to employees for services
Business-type Activities
$ 127,904.63 (65,760.56) (87,060.55)
Net Cash Used for Operating Activities (24,916.48)
CASH FLOWS FROM NON-CAPITAL FINANCING ACTIVITIES Proceeds from sales and other sources 10,089.03
Net Cash Provided by Non-Capital Financing Activities 10,089.03
CASH FLOWS FROM CAPITAL AND RELATED FINANCING ACTIVITIES
CASH FLOWS FROM INVESTING ACTIVITIES Interest earned on long-term investments Interest reinvested in long-term investments
393.86 (393.86)
Net Cash Used for Investing Activities
Net Decrease in Cash and Cash Equivalents
Cash and Cash Equivalents, beginning of year
(14,827.45)
32,706.94
Cash and Cash Equivalents, end of year 17,879.49
Continued 6
ADDICTIVE DISORDER REGULATORY AUTHORITY LOUISIANA DEPARTMENT OF HEALTH & HOSPITALS
STATEMENT OF CASH FLOWS (Continued) YEAR ENDED JUNE 30,2015
Business-type Activities
RECONCILIATION OF OPERATING LOSS TO NET CASH USED FOR OPERATING ACTIVITIES
Operating loss $ (25,120.27)
Adjustments to Reconcile Operating Loss to Net Cash Used for Operating Activities:
Depreciation 622.29 (Increase) decrease in assets: Increase (decrease) in liabilities:
Payroll withholdings and related payables (418.50)
Net Cash Used for Operating Activities (24,916.48)
See Independent Accountant's Compilation Report 7
SUPPLEMENTARY INFORMATION
ADDICTIVE DISORDER REGULATORY AUTHORITY LOUISIANA DEPARTMENT OF HEALTH & HOSPITALS
SCHEDULE OF COMPENSATION, BENEFITS AND OTHER PAYMENTS TO AGENCY HEAD
YEAR ENDED DECEMBER 31,2015
Agency Head LaMiesa Bonton Executive Director
Purpose Amount Salary $ 40,560.00 Conferences - registration 150.00 Conferences - lodging/meals/expenses 936.24 Conferences - airfare 382.20 Travel - tolls/parking 177.12 Travel - mileage 201.96 Reimbursements 52.29
Total Compensation, Benefits and Other Payments 42,459.81
See Independent Accountant's Compilation Report 9
ADDICTIVE DISORDER REGULATORY AUTHORITY LOUISIANA DEPARTMENT OF HEALTH & HOSPITALS
COMPRENHENSIVE ANNUAL FINANCIAL REPORT JUNE 30,2015
LOUISIANA'S COMPREHENSIVE ANNUAL FINANCIAL REPORT
As a component unit of the State of Louisiana, the financial statements of the Addictive Disorder Regulatory Authority are included in Louisiana's Comprehensive Annual Financial Report. Following are the statements being submitted to the Division of Administration, Office of State-wide Reporting.
10
ADDICTIVE DISORDER REGULATORY AUTHORITY STATE OF LOUISIANA
Annual Financial Statements June 30, 2015
CONTENTS
Affidavit Statements
Statement of Net Position A
Statement of Revenues, Expenses, and Changes in Net Position B
Statement of Activities (including Instructions for Simplified Statement of Activities) C
Statement of Cash Flows D
Notes to the Financial Statements
Notes Note Name Page No.
A. Not Used B. Not Used C. Deposits with Financial Institutions and Investments 1 D. Capital Assets - Including Capital Lease Assets 3 E. Inventories 5 F. Restricted Assets 5 G. Not Used H. Not Used I. Other Postemployment Benefits 5 J. Leases 6 K. Long-Term Liabilities 6 L. Contingent Liabilities 7 M. Related Party Transactions 7 N. Accounting Changes 7 0. In-Kind Contributions 7 P. Defeased Issues 7 Q. Revenues or Receivables - Pledged or Sold (GASB 48) 7 R. Government Combinations and Disposal of Government Operations 7 S. Violations of Finance-Related Legal or Contractual Provisions 7 T. Short-Term Debt 7 U. Disaggregation of Receivable Balances 7 V. Disaggregation of Payable Balances 8 W. Subsequent Events 8 X. Segment Information 8 Y. Due to/Due from and Transfers 8 Z. Pension Liability 8 AA. Prior-Year Restatement of Net Position 8
BB. Assets Restricted by Enabling Legislation 8 CC. Impairment of Capital Assets 8 DD. Employee Termination Benefits 9 EE. Pollution Remediation Obligations 9 FF. Not Used GG. Restricted Assets - Other Purposes 9 HH. Service Concession Arrangements 9 II. Non-exchange Financial Guarantees 9
Schedules 1 Schedule of Per Diem Paid to Board Members 2 Not Applicable 3 Schedules of Long-Term Debt 4 Schedules of Long-Term Debt Amortization 15 Schedule of Comparison Figures and Instructions 16 Schedule of Cooperative Endeavors
STATE OF LOUISIANA Annual Financial Statements
Fiscal Year Ended June 30, 2015
Addictive Disorder Regulatory Authority 4919 Jamestown Ave., Suite 203 Baton Rouge, Louisiana 70808
Send to: Division of Administration Office of Statewide Reporting and Accounting Policy P. O. Box 94095 Baton Rouge, Louisiana 70804-9095
Physical Address: 1201 N. Third Street Claiborne Building, 6^^ Floor, Suite 6-130 Baton Rouge, Louisiana 70802
Send electronically to the Louisiana Legislative Auditor
LLAFileroom@lla.la.gov
Address: (if unable to send electronically) P. O. Box 94397 Baton Rouge, Louisiana 70804-9397
AFFIDAVIT
Personally came and appeared before the undersigned authority, LaMiesa Bonton, Executive Director
of the Addictive Disorder Regulatory Authority who duly sworn, deposes and says, that the financial
statements herewith given present fairly the financial position of the Addictive Disorder Regulatory
Authority at June 30, 2015 and the results of operations for the year then ended in accordance with
policies and practices established by the Division of Administration or in accordance with Generally
Accepted Accounting Principles as prescribed by the Governmental Accounting Standards Board.
Sworn and subscribed before me, this
d )n([ g/'A- £ Signature of Agency Official
day of August, 2015.
Q /\ /\ NJ
Prepared by:
Title:
Telephone No.:
Date:
Email Address:
LaMiesa Bonton
Executive Director
225-361-0698
August 25, 2015
lamiesa.bonton@la-adra.org
NOTARY PUBLIC
TERRI S. CLARK Notary ID No. 69550
My commission is for life
STATE OF LOUISIANA Statement A ADDICTIVE DISORDER REGULATORY AUTHORITY STATEMENT OF NET POSITION AS OF JUNE 30, 2015
ASSETS CURRENT ASSETS
Cash and Cash equivalents $ 17,879 Restricted Cash and Cash Equivalents Investments Derivative Instruments Receivables (net of allowance for doubtful accounts)(Note U) Due from other ftinds (Note Y) Due from federal government Inventories Prepayments Notes Receivable Other Current Assets
Total current assets 17,879 NONCURRENT ASSETS
Restricted assets (Note F): Cash Investments Receivables
Investments 144,278 Notes Receivable Captial assets, net of depreciation (Note D)
Land non-depreciable easements Buildings and improvements Machinery and equipment 528 Infrastructure Intangible assets Construction/Development-in-progress
Other noncurrcnt assets Total noncurrcnt assets 144,806
Total assets $ 162,685 DEFERRED OUTFLOWS OF RESOURCES
Accumulated decrease in fair value of hedging derivatives $ Deferred amounts on debt refunding Adjustments of capital lease obligations Grants paid prior to meeting time requirements Intra-entity transfer of future revenues (transferee) Losses from sale-leaseback transactions Direct loan origination costs for mortgage loans held for sale Fees paid to permanent investors prior to sale of mortgage loans Deferred outflows related to pensions
Total deferred outflow of resources $ Total assests and deferred outflow of resources S 162,685
LIABILITIES CURRENT LIABILITIES:
Accounts payable and accruals (Note V) $ 1,619 Derivative instrument Due to other funds (Note Y) Due to federal government Unearned revenues Amounts held in custody for others Other current liabilities
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY STATEMENT OF NET POSITION AS OF JUNE 30, 2015
Statement A
Contracts payable Compensated absences payable Capital lease obligations Claims and litigation payable Notes payable Pollution remediation obligation Bonds payable {include unamortized costs) Other long-term liabilities
Total current liabilities NONCURRENT LIABILITIES
Contracts payable Compensated absences pay^le Capital lease obligations Claims and litigation payable Notes payable Pollution remediation obligation
Bonds payable (include unamortized costs) Net pension liability OPEB payable Other long-term liabilities
Total noncurrent liabilities Total liabilities
DEFERRED INFLOWS OF RESOURCES Accumulated increase in fair value of hedging derivatives Deferred amounts related to service concession arrangement Deferred amounts of debt refunding
Adjustments of capital lease oblgations Grants received prior to meeting time requirements Property taxes received before the period of which the taxes were levied
Fines and penalties received in advance of meeting time requirements Sales/intra-entity transfers of future revenues (transferor) Gains from sale-leaseback transactions Points received on loan origination Loan origination fees received for mortgage loans held for sale Deferred inflows related to pensions
Total deferred inflows of resources
NET POSITION Net investment in capital assets Restricted for:
Capital projects Debt service Unemployment compensation Other specific purposes
Unrestricted Total net position
Total liabilities, deferred inflows of resources, and net position
1,619
1,619
528
160,538 161,066 162,685
The accompanying notes are an integral part of this financial statement.
STATE OF LOUISIANA Statement B ADDICTIVE DISORDER REGULATORY AUTHORITY STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FOR THE YEAR ENDED JUNE 30, 2015
OPERATING REVENUE Sales of commodilies and services Assessments Use of money and property Licenses, permits, and fees 127,905 Federal grants and contraas Stale, local and nongovernmental grants and contracts Other —— Total operaiingrevenues 127,905
OPERATING EXPENSES Cost of sales and services Administrative 152,403 Depreciation 622 Amortization Total operating e>q>enses 153,025
Operating income(loss) (25,120)
NON-OPERATING REVENUES{EXPENSES) State appropriations Intergovernmental revenues(expenses) Taxes Use of money and property 394 Gain on disposal of fi>£d assets Loss on disposal of tbed assets Federal grants Interest expense ——— Other revenue 10,089 Other expense Total non-operatingrevenues(e?q)enses) 10,483
lncome(loss) before contributions, extraordinary items, & transfers (14,637)
Capital contributions Extraordinary item Transfers in Transfers out
Change in net position (14,637)
Total net position-b^inning 175,703
Total net position-oidittg S 161,066
The accompanying notes are an integral part of this financial statement.
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2015
Statement C
Expenses Charges for
Services
Program Revenues Operating
Grants and Contributions
Capita] Grants and
Contributions
Net (Expense) Revenue and C!!hanges in
Net Position
Entity 153,025 3 127,905 $ (25,120)
Gwieral revenues: Taxes State appropriations
Grants and contributions not restricted to specific programs Interest Miscellaneous
Special items Extraordinary item Transfers
Total general revenues, special items, and transfers Change in net assets
Net position - beginning as restated Net position - ending
394 10,089
10,483 (14,637) 175,703 161,066
The accompanying notes are an integral part of this statement.
STATE OF LOUISIANA Statement D ADDICTIVE DISORDER REGULATORY AUTHORITY (continued) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2015
IkMS fitinopQidiig adivitis C^recaFtsfiCTncLBtOTHS $ 127,905 C^reodptsfitingfatsaidcGrtraas C^reoapfsfixriirtafijxiserMasjTOwdad Qherq3eratirgca^recapts>ifai^ C^p^TiBrtstosiiipliersfogxcbcrservices (65,761) C^slipaymErtswerplc^ftrsavices (87,061)
p^TTirts fix irtaird sa\ices used, induding pB^iTBts 'In Lieu cfTaxes"
Qh3'q»acirgca6hf%rrErts,ifar^ >tlcadipn:wded(iBed)bycperait^adhities (24,917)
floMs from nixKi^ital fuming adivHies State Aptpidicns Rdaal receipts Federal disfcusarats FVoceedsfromsalecfbonds Rincipalpffldonbcnck bterest paid cn bond n^brities Phxeedsfionissuancecf notes p^aHe Rindpalpajdonnotespayd^ Interest paid oi notes p^aHe QjffatinggHls received TiaBfesin Traisfesal Qhff-rriscrevenLesarces I0t089
>fecashprcMded(usec5tynawq;jlaIfinandngactivities 10,089
floMs firinc^ital and idaCed financing activities F^tJceedsfiansdecfbonds Rinc^ paid cn bends Iiterestpaidonbondndirities F^ooBedsfionissuaicEcfndesp^afeie Rincipalpaidcnndesp^die fiitaest paid en notes p^aHe Ax|uisiticn''cDnstiu3iaicf coital assets Receedsfionsalecfc^pttd assets (^ilal ootribdicre CfepositswithtiiBtees lifered proceeds fitnic^ital leases
ca^ ]XCMded(u9e($ ty capital and idated finaxirg activities .
Cfish floHS firmiiMsting activities Richa9es<rfinvestiTEntseciiTties,netcrf'sales (394) FtaBedsfiansalerfinvesarertsecuTties hterest and dvicfcncfe earned cninv«slnHtsearities 394
bfecashprovid0d(used)byinvetii^activfties -
>fctincrease(decreffle)incadiandcaAequivaletls (14,828)
Cbshadcashetjmalertsdb^iiBngcfjear 32,?J7
C^andcasheciivalentsaendcf>ear S 17.879
STATE OF LOUISIANA Statement D ADDICTIVE DISORDER REGULATORY AUTHORITY (concluded) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2015
Reconciliation of (^ratii^ lncDnie(loss) to net cash provided(used) operating activities: OpCTating incomeOoss) $ (25,120)
Adjustm^ to reconcile operating IncomeOoss) to net. cash px>vided(used) by opeating activities: Deprecjatiffli/amortization 622 Pension Expense Provision few uncollectible accounts CY pension contributicms made subsequent to the measurement date Other
Qiangss in ass^ and liabilities: (Increase)deCTease in accounts receivable, na (Tncrease)deCTease in due fitim other fimds (InCTease)decrease in prqj^ments (lncrease)decrease in inventories (Increase)decrease in other assets Increase(decrease) in accounts payable and accruals (419) Increase(decrease) in coraf«isated absences payable Increase(deCTease) in due to otha- fiinds Increase(decrease) in unearned revenues Increase(decrease) in OPEB payable lncrease(decrease) in otho- liabilities
Net cash providecl(used) by operctting activities $ (24,917)
Schedule of noncash investing, capital, and financing activities:
Borrowing under capital lease(s) $ Contributions of fixed assets Purchases of equipment on account Asset trade-ins Other (specify)
Total noncash investing, capital, and financing activities:
The accompanying notes are an integral part of this statement.
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2015
**Other (cash flows from non capital financing activities)
Copies, labels, exam material $ 605 Late fees/assessments 9.484
Total Other 10.089
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY Notes to the Financial Statement As of and for the year ended June 30, 2015
INTRODUCTION
The Addictive Disorder Regulatory Authority, hereinafter referred to as the Authority, was created by the Louisiana State Legislature under the provisions of Louisiana Revised Statute 37:3389 within the Department of Health and Hospitals. The following is a brief description of the operations of the Board and includes the parishes in which it is located.
A. NOT USED
B. NOT USED
C. DEPOSITS WITH FINANCIAL INSTITUTIONS AND INVESTMENTS
1. DEPOSITS WITH FINANCIAL INSTITUTIONS
For reporting purposes, deposits with financial institutions include savings, demand deposits, time deposits, and certificates of deposit. Under state law the Board may deposit funds within a fiscal agent bank selected and designated by the Interim Emergency Board. Further, the Board may invest in time certificates of deposit in any bank domiciled or having a branch office in the state of Louisiana, in savings accounts or shares of savings and loan associations and savings banks, and in share accounts and share certificate accounts of federally or state chartered credit unions.
For the purpose of the statement of cash flows and statement of net position presentation, all highly liquid investments (including negotiable CDs and restricted cash and cash equivalents) and deposits (including nonnegotiable CDs and restricted cash and cash equivalents) with a maturity of three months or less when purchased are considered to be cash equivalents.
Deposits in bank accounts are stated at cost, which approximates market. Under state law these deposits must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank. The market value of the pledged securities plus the federal deposit insurance must at all times equal the amount on deposit with the fiscal agent. These pledged securities are required to be held in the name of the pledging fiscal agent bank in a holding or custodial bank in the form of safekeeping receipts held by the State Treasurer.
GASB Statement 40, which amended GASB Statement 3, eliminated the requirement to disclose all deposits by three categories of risk. GASB Statement 40 requires only the disclosure of deposits that are considered to be exposed to custodial credit risk. An entity's deposits are exposed to custodial credit risk if the deposit balances are either 1) uninsured and uncollateralized, 2) uninsured and collateralized with securities held by the pledging
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY Notes to the Financial Statement As of and for the year ended June 30,2015
financial institution, or 3) uninsured and collateralized with securities held by the pledging financial institution's trust department or agent, but not in the entity's name.
The deposits at June 30, 2015, consisted of the following:
Nonnegotiable Certificates of Other
Cash Deposit (Describe) Total Deposits per statement of net position
(Reconciled bank balance) $ 17,879 $ $ $ 17,879
Deposits in bank accounts per bank $ 23,387 $ $ $ 23,387
Bank balances exposed to custodial credit risk: $ $ $ $
a. Uninsured and uncollateralized b. Uninsured and collateralized with securities
held by the pledging institution
The following is a breakdown by banking institution, program, and amount of the "Deposits in bank accounts per bank" balances shown above:
Banking Institution Program Amount
I • Capital One Operating $ 23,387 2 . 3 .
4.
Total $ 23,387
Cash in State Treasury and petty cash are not required to be reported in the note disclosure. However, to aid in reconciling amounts reported on the statement of net position to amounts reported in this note, list below any cash in treasury and petty cash that are included on the statement of net position.
Cash in state treasury $ -0-Petty cash $ -0-
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY Notes to the Financial Statement As of and for the year ended June 30, 2015
2. INVESTMENTS
The Board does maintain investment accounts as authorized by La Revised Statute 33:2955. All investments are long-term certificates of deposit held at financial institutions and secured through FDIC.
Type of Investment
Negotiable CDs Repurchase agreements U.S. Government Obligations **
U.S. Agency Obligations***
Common Sc. preferred stock
M ortgages (including CMOs & MBSs) Corporate bonds M utual funds Real estate External Investment Pool (LAMP) External Investment Pool (Other) Other: (identify)
Total investments
Investments Exposed to Custodial Credit Risk
Uninsured, •Unregistered,
and Held by C ounteroartv
U ninsured, •Unregistered,
and H eld by Counterparty's Trust Dept. or
Agent Not in Entity's Name
All Investments Regardless of Custodial Credit Risk Exposure
Reported Amount
Per Statement of Fair Net Position Value
144,278 $ 144,278
1 44.278 $ 1 44,278
D. CAPITAL ASSETS - INCLUDING CAPITAL LEASE ASSETS
The fixed assets used in the Special Purpose Government Engaged only in Business-Type Activities are included on the statement of net position of the entity and are capitalized at cost. Depreciation of all exhaustible fixed assets used by the entity is charged as an expense against operations. Depreciation for financial reporting purposes is computed by the straight line method over the useful lives of the assets.
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY Notes to the Financial Statement As of and for the year ended June 30, 2015
Schedule of Capital Assets (includes capital leases)
Restated * Agency Balance Prior Period Balance Reclassifi- ** Balance
6/30/2014 Adjustments 6/30/2014 Additions cation of CIP Retirements 6/30/2015 Capital assets not depreciated:
Land $ $ $ ^ $ $ $ $ Non-depreciable land improvements -Non-depreciable easements Capitalized collections - • Software - development in progress ^ Construction in progress ^
Total capital assets not depreciated $ ^ $ 5 $ ^ S ^ ^ $ Other capital assets:
Depreciable land improvements $ $ $ $ $ $ $ ** Accumulated depreciation
Total land improvements ^ ^ - •_ ^ Buildings 1_ ** Accumulated depreciation ^ ^ ^
Total buildings ^ Machinery & equipment 3,642 3,642 3,642 ** Accumulated depreciation (2,492) (2,492) (622) (3,114)
Total machinery & equipment 1,150 1,150 (622) - - 528 Infrastructure ** Accumulated depreciation
Total infrastructure ^ ^ ^ ^ ^ Software (internally generated & purchased) ^ ^ Other intangibles ^ ^ ** Accumulated amortization - software ^ ** Accumulated amortization - other intangibles 2,,
Total intangibles - - - - - - -Total other capita) assets $ 3,212,126 S S 1,150 S (022) S ^ !i> 528
Capital asset summary: Capital assets not depreciated Other capital assets, book value 3,642 ^ 3,642 ^ ^ ^ 3,642
Total cost of capital assets 3,642 ^ 3,642 -_ ^ 2_ 3,642 Accumulated depreciation/amortization (2,492) - (2,492) (622) - - (3,114)
Capital assets, net $ 1,150 S % 1,150 $ (622) 3> ^ S -_ $ 528
* Should only be used for those completed projects coming out of construction-in-progress to capital assets. ** Enter a negative number except for accumulated depreciation/amortization in the retirement column
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY Notes to the Financial Statement As of and for the year ended June 30, 2015
E. INVENTORIES
N/A
F. RESTRICTED ASSETS
N/A
G. NOT USED
H. NOT USED
I. OTHER POSTEMPLOYMENT BENEFITS (OPEB)
N/A
J. LEASES
1. OPERATING LEASES
The total payments for operating leases during FY2014 amounted to $9,900. A schedule of payments for operating leases follows:
Nature of lease FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021-202fY 2026-2030 Office Space $ 9,900 $ $ $ $ $ $ Equipment Land Other
Total $ 9,900 5 ^ ^ ^ S ^$'
2. CAPITAL LEASES
Capital leases are not recognized in the accompanying financial statements.
3. LESSOR DIRECT FINANCING LEASES
N/A
4. LESSOR - OPERATING LEASE
N/A
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY Notes to the Financial Statement As of and for the year ended June 30,2015
K. LONG-TERM LIABILITIES
N/A
L. CONTINGENT LIABILITIES
N/A
M. RELATED PARTY TRANSACTIONS
N/A
N. ACCOUNTING CHANGES
N/A
O. IN-KIND CONTRIBUTIONS
N/A
P. DEFEASED ISSUES
N/A
Q. REVENUES - PLEDGED OR SOLD (GASB 48)
1. PLEDGED REVENUES
N/A
2. FUTURE REVENUES REPORTED AS A SALE
N/A
R. GOVERNMENT COMBINATIONS & DISPOSALS OF GOV T OPERATIONS
N/A
S. VIOLATIONS OF FINANCE-RELATED LEGAL OR CONTRACTUAL PROVISIONS
N/A
T. SHORT-TERM DEBT
N/A
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY Notes to the Financial Statement As of and for the year ended June 30, 2015
U. DISAGGREGATION OF RECEIVABLE BALANCES
N/A
V. DISAGGREGATION OF PAYABLE BALANCES
Payables at June 30, 2015, were as follows: Salaries
and Accrued Other Total Fund Vendors Benefits Interest Payables Payables
General $ $ 1,619 $ $ $ 1,619 -
Total payables $ - $ 1,619 $ - $ - $ 1,619
W. SUBSEQUENT EVENTS
N/A
X. SEGMENT INFORMATION & REPORTING FUNDS OF A BLENDED COMPONENT UNIT
N/A
Y. DUE TO/DUE FROM AND TRANSFERS
N/A
Z. PENSION LIABILITY
N/A
AA. PRIOR-YEAR RESTATEMENT OF NET POSITION
N/A
BB. ASSETS RESTRICTED BY ENABLING LEGISLATION (GASB 46)
N/A
CC. IMPAIRMENT OF CAPITAL ASSETS & INSURANCE RECOVERIES
N/A
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY Notes to the FinaDcial Statement As of and for the year ended June 30, 2015
DD. EMPLOYEE TERMINATION BENEFITS
N/A
EE. POLLUTION REMEDIATION OBLIGATIONS
N/A
FF. NOT USED
GG. RESTRICTED ASSETS - OTHER SPECIFIC PURPOSES
N/A
HH. SERVICE CONCESSION ARRANGEMENTS
N/A
II. NONEXCHANGE FINANCIAL GUARANTEES (GASB 70)
N/A
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY
SCHEDULE OF PER DIEM PAID TO BOARD MEMBERS JUNE 30,2015
Name Amount
Baas, Roy $
Brown, JoAn
Harrison, Shaneeka
Hartzog, Jean
James, Kevin
Roy. Ken
Schoen, Paul
Williams, Bemadine
Total
Note: The per diem payments are authorized by Louisiana Revised Statute, and are presented in compliance with House Concurrent Resolution No. 54 of the 1979 Session of the Legislature.
SCHEDULE 1
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY
SCHEDULE OF NOTES PAYABLE YEAR ENDED JUNE 30, 2015
Issue Date of Issue
Original Issue
Principal Outstanding
6/30/PY Redeemed (Issued)
Principal Outstanding
6/30/CY Interest Rates
Interest Outstanding
6/30/CY
N/A $ $ $ $ $
Total
'Send copies of new amortization schedules
SCHEDULE 3-A
STATE OF LOUISIANA ATCHAFAYALA BASIN LEVEE AUTHORITY
SCHEDULE OF BONDS PAYABLE YEAR ENDED JUNE 30, 2015
Issue Date of Issue
Original Issue
Principal Outstanding
6/30/PY Redeemed (Issued)
Principal Outstanding
6/30/CY Interest Rates
Interest Outstanding
6/30/CY Series:
N/A $ $ $ $ $
Unamortized Discounts and Premiums Series:
Total
SCHEDULE 3-B
STATE OF LOUISIANA ATCHAFALAYA BASIN LEVEE DISTRIC
SCHEDULE OF CAPITAL LEASE AMORTIZATION For The Year Ended June 30, 2015
Fiscal Year Ending: Payment Interest Principal Balance
2016
2017
2018
2019
2020
2021-2025
2026-2030
2031-2035
2036-2040
Total
SCHEDULE 4-A
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY SCHEDULE OF NOTES PAYABLE AMORTIZATION
For the Year Ended June 30, 2015
Fiscal Year Ending: Principal Interest
2016
2017
2018
2019
2020
2021-2025
2026-2030
2031-2035
2036-2040
Total
SCHEDULE 4-B
STATE OF LOUISIANA ADDICTIVE DISORDER REGULATORY AUTHORITY SCHEDULE OF BONDS PAYABLE AMORTIZATION
For The Year Ended June 30, 2015
Fiscal Year Ending: Principal Interest
2016 2017
2018
2019
2020
2021
2022
2023
2024
2025
2026
2027
2028
2029
2030 2031 2032
2033 2034
2035 2036 2037 2038
2039
2040 Subtotal
Unamortized Discounts/Premiums
Total $ ~ $
SCHEDULE 4-C
STATE OF LOUISIANA
ADDICTIVE DISORDER REGULATORY AUTHORITY
Explanation for change:
COMPARISON FIGURES
•
2015 2014 Difference Percentage
Chanse
1) Revenues $138 SI27 $11 8.7%
Expenses 153 143 10 7.0%
2) Capital assets 1 1
Long-term debt
Net position 161 178 -17 -9.6%
SCHEDULE 15
SCHEDULE 16-COOPERATIVE ENDEAVORS FOR THE YEAR ENDED JUNE 30, 2015
AGENCY NUMBER AGENCY NAME Addictive Disorder Regulatory Authority
Original Paid - Net
Conirtet Brief Muili-yeor. A mo ant Dale 0 r End Date o f Fuadine Source oer GOOD Agreement Inception Uabiiity
Financial Partict Dei crlpCion One-Tlmc. of Coop, Piui Original Coop, as (based on Net Liability for the year ended June 30, 2015) to Date for the for the
Managcnc nt to Che • r (be or Other Amend meat!. Coop was Amended, if 100 K 100% 10 0% 100% too % r
10 0% f
100% year ended year ended
Syitem 0 Conp Coop Appropriation if any Effective Applicable Slate SGR Slat. Ded. G.O. Bonds Federal lAT Co mbinaiion 6/3D/Z0 IS IS
N/A
O.nn
o.nn
0 01)
(1.UI1
n.oi)
O.OO
O.OO
0.00
0 00
O.OO
0 00
0.00
O.OO
0 00
0 oo
0 oo
0 oo
I) 00
0.00
0 00
0.00
0.1)0
0 00
0 (10
0 oo
0 00
0 oo
TOTAL O.OO 0.00 0.00 0.00 O.OO 0.00 O.OO 0.00 0.0 0 O.IIO
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