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OFfi CIAL
LE
FI coPY
Xer ~ y
( ox neC r
, ,r hi
~oP~ 'fom t s
J d AcE
eoP ~n PL
i vi t
Success c ounselng Ser ces - N or h
bl nsie
dl a Success I t
er t si
B ossi C i y,Loui ana
Fi al at
nanci St em ents
June 30,199B
ovi ons of st e l ,thi
U nder pr si at aw s
r t s i
epor i a publc docum ent A .
he epor has been subm i-
copy oft r t t
he t evi ed
ted to t audied, or r eu~ ,
~Jy her oprat
ertt and ot appr i e publc i
f al
i epor s l e or
of ci s. The r t i avaiabl f
nspecti on at t he Baton
f ce h
of i oft e Legi atve Audi
sl i -
or e
f and+ w her appr i e, at t
oprat he
fce he
of i of t pari cl k of cour .
sh er t
e is ! ~ ~~ _
'
ease Dat ~i~O ; ' ~,, _
Rel .
,, .
_
i vi th b/ nsie
S uccess C ounselng Ser ces -N or d/ a Success I t
er t si
Bossi C iy,Loui ana
e ent
Tabl ofCont s
Page
1 St em ent ofFi
at s nanci Posii
al ton Exhi tA
bi
June 30,1998 and 1997
2 St em ent ofActvii
at s i tes bi
Exhi tB
or he s
f t Year Ended June 30,1998 and 1997
3 St em ent ofFunctonalExpenses
at s i bi
Exhi tC
or he s
f t Year Ended June 30,1998 and 1997
4 St em ent ofCash Fl
at s ows bi
Exhi tD
or he s
f t Y ear Ended June 30,1998 and 1997
5 es o he nanci St em ent
Not t t Fi al at s
June 30,1998 and 1997
9 t ' t
ndependentAudiors Repor
10 t i nt nal r
R epor on Com plance and on I er C ontoloverFinancial
tng t
R epori based on an A udi ofFi al at s f m
nanci St em ent Peror ed
n dance w ih Gover entAudii St
I Accor t nm ds
tng andar
e ndi i s
Schedul ofFi ngs and Q uestoned Cost
e i ndi
Schedul ofProrYearFi ngs
' r i i an
M anagem ents Corectve Acton Pl
i vi t bl nsie
Success C ounselng Ser ces -Nor h dl a Success I t
er t si
Bossi C iy,Loui ana
bi
Exhi tA
at s
St em ent ofFi al
nanci Posiiton
June 30.1998 and 1997
Assets
1998 1997
r s
C urentA sset
C ash 20,
905 841
21,
s vabl
A ccount Recei e 586
32, 560
16,
epai I
Pr d nsurance 4,
966 690
3,
al r
Tot C ur entA ssets 457
58. 42.091
opery,Pl and Equi ent-Net
Pr t ant pm 621
10,
t
D eposis 500
1.
al s
Tot Asset 578
70. 091
42.
abii es
t
Li l i and NetA ssets
r abii es
t
C urentLi l i
s
A ccount Payabl e $ 4,
87O $ 545
1,
t i i r ton
C apialLease O blgaton - CurentPori 781
es e r
Not Payabl - CurentPoriton 789
17,
A ccr ol
ued Payr land Taxes 405
38. 443
34.
al r
Tot C urentLi l i
abii es
t 845
61. 988
35.
Ter abiii
Long- m Li ltes
t i i m ton
C apialLease O blgaton - Long Ter Pori 750
1,
es e m t on
N ot Payabl - LongTer Pori 807
4.
al abii es
Tot Li l it 68.
402 988
35.
N etA ssets
est i ed
U nr rct 176
2, 6,103
arl rct
Tem por iy Resti ed
m l rct
Per anenty Rest i ed
al
Tot NetA sset s 2.176 6.103
al abii es
t
Tot Li l i and NetAssets 70,
578 $ 091
42,
es o nanci St em ent ar an i egr par oft
The not t Fi al at s e at
nt al t hese st em ents
1
i vi t b/ nsie
Success C ounselng Ser ces -Nor h d/ a Success I t
er t si
B ossi C iy,Loui ana
bi
Exhi tC
at s i
St em ent ofFunctonalExpenses
or he s
f t Year Ended June 30.1998 and 1997
al
Tot s
al
M ent
ni r i
Adm i st aton Healh
t 1997
i of onal
Accountng and Pr essi
vi
Ser ces $ $ 23,
400 $ 400
23, 500
6,
Bad Debt 188 188
l
Bui ng Rent
di 058
1, 846
6. 904
7, 5,
200
C onsuli
tng 330
eci i
Depr aton 42 274 316
pm
Equi entRent 91 91 267
I ance
nsur 2,
190 162
14, 352
16, 10,
412
I er
nt est 912 912
ce
O fi Supples
i 4,
250 250
4, 3.
006
tes
Penali 1,109 1,109
Postage 747 747 250
r nt
Repais and M ai enance 12 80 92
ares, r vi
Sal i C ont actSer ces
ol
and Payr lTaxes 858
42, 278 274 321,
132 052
8,
Travel 2,
836 18 341 21,
177 126
i
Utl i and Tel
ites ephone 652 4 221 4,
873 1,
294
Other 5 769 5.
769 227
2,
Total $ 648 $
49, 358,
664 $ 312 $
408, 664
227,
es o nanci St em ent ar an i egr par oft
The not t Fi al at s e at s
nt al t hese st em ent
3
i vi t bl nsie
Success C ounselng Ser ces -Nor h dl a Success I t
er t si
Bossi C iy,Loui ana
bi 3
Exhi t[
at s ow
St em ent ofCash Fl s
or he s
f t Year Ended June 30.1998 and 1997
ease ( ease)i Cash
ncr Decr n
1998 1997
ow r atng i tes
C ash Fl fom O per i Actvii
ncr Decr n s
I ease ( ease)i NetAsset ($ 927
3, $ 049
13,
ust so l ncr e
e
Adj ment t Reconci I eas
Decr n so
( ease)i NetAsset t Cash
ovi
Pr ded ( atng i tes
Used)by Oper i Actvii
Depr aton
eci i 316
n s abii es
t
C hanges i A sset and Li l i
I ease)Decr
(ncr n
ease i
R ecei es
vabl 026
16, ( 370 )
7,
Deposist 500
1,
Pr epai I
d nsurance 1,
276 ( 3,31 )
1
ncr Decr ) n
I ease ( ease i
s
A ccount Payabl e 325
3, ( o08 )
14,
A ccrued Payr land Taxes
ol 962
3. 616
27.
Cash Pr ded (
ovi atons
Used)by Oper i 126
15, 16,156
ow r nvestng A ctvii
C ash Fl s f om I i i tes
Pur
chase ofPr t
opery and Equi ent
pm 937
10.
nvestng A ctvii
C ash Used by I i i tes 937
10.
ow r
C ash Fl s f om Fi ng i tes
nanci Actvii
Pr om ssuance ofLease
oceeds Fr I
O blgaton
i i 800
2,
Proceeds Fr I
om ssuance ofDebt 043
25,
s Ter
Paym ent ofLong- m Debt 716
2,
ovi
C ash Pr ded by Fi ng i tes
nanci A ctvii 25.127
ncr Decr
NetI ease ( ease)i Cash
n 936 156
16,
C ash,Begi ng ofYear
nni 841
21. 685
5.
C ash,End ofYear $ 905
20, 841
21,
em al scl e ow nf m i
Suppl ent Di osur ofCash Fl I or aton
d or nt est
Cash Pai f I er $ 912
es o nanci St em ent ar an i egr par oft
The not t Fi al at s e at
nt al t hese st em ents
4
i vi t bl nsie
Success C ounselng Ser ces -Nor h dl a Success I t
er t si
B ossi C iy,Loui ana
es o he nanci St em ent
Not t t Fi al at s
June 30.1998
e
Not 1 O r zaton gni
i i i es
gani i and Si f cantA ccount ng Polci
B ackground
c ing vi t b/
Suc ess Counsel Ser ces -Norh d/ a Success l t (Succ ss )i a notf - ofthuman ser c s
nsi " e " s
e -orpr i vie
gani i alzi n vi aly
or zaton speci i ng i ser ng m ent l and em otonal chal
i l y enged young per
l n tngs
sons i seti
o he i ent gani i
com m on t t cl s. The or zaton began oper i atons i Jul 1995, and ser es cl s i t
n y v ient n he
si i er
Loui ana parshes ofC addo,Bossi ,Nat t
chioches,D eSot C l bor Bi l Sabi Red Ri and
o, ai ne, envil e, ne, ver
er
W ebst .
gani i ecei
The or zaton r ves f or v ces ovi r s t he at si
ees f ser i pr ded undervendorcontact w ih t St e of Loui ana
t t t s. i oxi el he gani i s ot
Deparm ent of Healh and Hospial Durng 1998, appr m at y 66% of t or zaton' t al
r e ecei or al
evenues w er r ved f m ent healh ser i pr ded t M edi d el bl clent A ppr m at y
t v ces ovi o gi
cai i e i s. oxi el
ot evenues w er r ved f m ent healh ser ces pr ded undera soci ser i contact
32% oft alr e ecei or al t vi ovi al v ces r
t he fe i al t
w ih t O f c of M ent Healh. The O r zaton r i upon t f ng fom t
gani i el es he undi r ces or t
hese sour f is
atons.
oper i
y gni
i i i es
Sum m ar ofSi fcantA ccountng Polci
i i es he or o
The accountng polci oft agency conf m t gener l accept accountng prnci es as applcabl
aly ed i i pl i e
o unt y t f e gani i e gni
t vol ar heath and w elar or zatons. The m or si fcantaccountng polci oft agency ar
i i i es he e
i ow
descrbed bel :
s
B asi of A ccountno
i The agency pr es t i al at
epar is fnanci st em ent on t
s he accr s
ual basi of
i di y evenues ar r
accountng. Accor ngl r zed
e ecogni w hen ear e ecogni w hen
ned and expenses ar r zed
ncured.
i r
n e ged t each pr am based upon diect expendiur
Expenses ar char o ogr r t es
ncur ed
i r
s vabl
A ccount Recei e: Success ext ends cr t t contactng st e agenci i t cour of
edi o r i at es n he se
f m ng vi n r t si ed
peror i ser ces i C entaland Norh Loui ana on an unsecur basis.
s: he ovi ons of St em ent of Fi
Net A sset U nder t pr si at nanci A ccountng St
al i ds
andar No. 117,
Fi al at s or - - of
" nanci St em ent f N ot For Pr itO r
gani i
zatons" netasset and r
, s rbutons,
evenues and cont i i
ns,
expenses,gai and l e assi
i he st -m
osses ar cl fed based on t exi ence or absence ofdonor i posed
est i i di y, s
r rctons. A ccor ngl net asset of t O r
he zaton her n e assi
gani i and changes t ei ar cl fed and i
r t olow
epored as f l s:
esti t s et c e j to -mpos s i atons.
Unr rc ed net asset - Netass s whih ar notsub ec t donori ed tpul i
t est i ed he s epor ncr n est i ed s f he
Suppor r rct by t donor i r ted as an i ease i unr rct net asset i t
est i i r n he epor ng i n ch he t s ecogni
r rcton expies i t r ti perod i w hi t suppor i r zed.
arl est i ed s s
Tem por iy r rct net asset - Net asset whi ar sub ect t donori
ch e j o -mposed
i atons ch l t i
stpul i w hi m ay orw ilbe m eteiher by actons oft O r zaton and/ t passage
he gani i or he
i l - est i ed t s epor
of tm e.A l donor r rct suppor i r ted as an i ease i t por i or per anenty
ncr n em y
arl m l
r rct net asset dependi on t nat e of t r rcton. W hen a r rcton expies
esti ed s, ng he ur he est i i est i i r
ie. i at i es rc i es rc i s i
pose r titon i accompl
(. ,when a stpul ed tm e r titon ends orpur shed) t arl
, empor iy
r rct netasset ar r assi ed t unr rct netasset and r ted i t St em entof
est i ed s e ecl f i o est i ed s epor n he at
i tes s el r est i i
A ctvii as netasset r eased f om r rctons
e -
s j o -m i atons
Net asset subect t donori posed stpul i
r rng hey be m ai ai
equii t m
nt ned per anenty by t O r zaton. G ener l t donor oft
l he gani i aly, he s hese
s m t he gani i o l
asset per i t O r zaton t use al or par oft i
t he ncom e ear el ed nvest ent
ned on r at i m s
or al f
i
f gener orspeci c pur poses.
rbutons: A l conti i
C ont i i l e
rbutons ar consi ed avaiabl f unr rct use unl
der l e or esti ed f l
i y
ess speci cal
est i ed he
r rct by t donor .
s r alncome t
Success i exem ptfom Feder i ton c)3) he
axes underSec i 501( ( oft
er s r si ncom e t
nt nalRevenue C ode Success i exem ptfom Loui ana i l
axes as w el.
val s:
Cash Equi ent Suc der ~ ght i
cess consi s alhi y l d i t
qui nves ment wih a mat i ofni y ( days
s t urty net 90)
ess chased t be cash equi ent
orl w hen pur o val s.
oper pm : opery pm e at . olow he actce
Pr ty and Equi ent Pr t and equi entar st ed atcost Success f l s t pr i of
t izi t es or opery pm n eci i oper
capial ng expendiur f pr t and equi enti excess of$100. Depr aton ofpr ty and
pm s ed r ghtlne
equi enti com put on a stai -i basi overt estm at usef l oft asset
s he i ed ves he
ul i s.
Ri t ntes: The pr
sks and Uncerai i aton i
epar i of fnanci st em ent i conf m iy w ih gener l
al at s n or t t aly
ed i
accept accountng prnci es r
i pl equies m anagem entt m ake estm at and assum ptons t afect
r o i es i hat f
he epored am ount of asset and labiii and di osur ofcontngentasset and labiii att
t r t s s i ltes scl e i s t
i l es he
e he i al at
dat of t fnanci st em ent and t r ted am ount of r
s he epor s i he
evenues and expenses durng t
epor i ual esuls d f r hose estm at
r ted perod. A ct r t coul di erfom t i es.
r i edi sk: nt ns t ances atone fnanci i iuton i t
C oncentatons ofC r t Ri Success m ai ai is cash bal i al nstt i n he
vi iver ea.
ser ce del y ar The bal
ance w ih t fnanci i iuton i i ed by t FDI up t $100,
t he i alnstt i s nsur he C o 000
he gani i had no uni ed cash bal
AtJune 30,1998 and 1997,t O r zaton nsur ances.
e
Not 2 Pr t pm
oper y and Equi ent
Balance Balance
6/ 97
30/ A ddii
tons sposal
Di s 6/ 98
30/
i pm
O f ce Equi entand Com put ser $ $ 8,137 $ $ 8,137
s d t
A sset H el U nderC apialLease -
Phone Syst em 800
2, 800
2.
Tot .atcost
al 937
10. 937
10.
at eci i i udi
A ccum ul ed Depr aton (ncl ng
at tzaton s
$100 accumul ed amori i ofasset
d api eas
al
heT underc t l e) ( 316 ) ( 31 )
6
oper
Pr ty and Equi ent- Net
pm $ 10,
621 $ $ 10.
621
eci i
Depr aton char o
ged t oper i was $316 and $0 i 1998 and 1997, r
atons n i y. ncl n
espectvel I uded i
eci i or s
depr aton expense f 1998 i $100 ofam ori i expense on asset hel undercapiall
t on
zat s d t ease .
e
N ot 3 Leases
gani i eases is of ce space underan agr entt r
The O r zaton l t f i eem r
hat uns fom M ay 1, 1998 f a t m of
or er
hi si 36)
t hs hl ent
t ry- x ( m ont ata m ont y r alof$1,
500. Prort May 1,1998,Success l
i o eased of ce spac
i
f e
r el ed t ho h s hl ent at gani i so
fom a r at pary on a m ont t m ont basi ata mont y r alr e of$350. The O r zaton al
eased m eetng space att Hi and Cent ,on a m ont t m ont basi t ough A prl1998 Tot l
l i he ghl er h o h s hr i .al ease
or 904 200.
expense f 1998 and 1997 was $7, and $5,
ni ut e ent s atng eases atJune 30, 1998 ar
M i m um f ur r alpaym ent underoper i l e
1999 $ 000
18,
2000 000
18,
2001 000
15,
To~ l $ 000
51.
e
N ot 4 C apialLeases
_ t
The O r zaton s he essee of a phone syst under a capiall
gani i i t l em t ease, w hi expies i M ar 2001.
ch r n ch
s i lt
The asset and labiiy under capiall
t eases ar r ded att f r val of t asset The asset i
e ecor he ai ue he . s
tzed t i ed ul i
am ori overis estm at usef l e and i i uded i depr aton expense f 1998
f s ncl n eci i or .
1998 1997
t i on o
gat
C apialLease assetobl i t AT & T, dat A prl21,
ed i
n he i nal 800,payabl i t ry-
1998,i t orgi am ountof$2, e n hit
x 36) hl ns alment 4 ncl ng nt es
si ( m ont y i t l sof$11 i udi i er tof
75% per ,secur by pl
26. cent ed edge ofphone syst
em $ 531 $
2,
al t i on
gat
Tot C apfafLease O bl i 531
2,
r
Less:C urentPoriton ( 781 )
t i on
gat
C apialLease O bl i - Long- m Pori
Ter t on $ 750 $
1.
ni ut e ease paym ent undercapiall
M i m um f ur l s t eases as ofJune 30, 1998 f each oft nextt ee year
or he hr s
n he
and i t aggr e e:
egat ar
1999 $ 367
1,
2000 367
1,
2001 797
al ni ease paym ent
Tot m i m um l s 531
3,
nt est ncl her n
Less i er i uded t ei ( 000 )
1,
Pr ue ni
esentval ofnetm i m um l ease paym ent
s $ 531
2,
e es
Not 5 Not Payabl e
gani i er nt he olow ng eem ent
The O r zaton ent ed i o t f l i debtagr s
1998 1997
nst l e e o oyee i t am ountof
I alm entnot payabl t an em pl n he
000 ed 22/ en hl s
$10, dat 4/ 98,payabl i 24 m ont y paym ent
at ed.
of$457 ata r e of9% ,unsecur $ 9,618 $
nst l e e o r or n he
I alm entnot payabl t a diect i t am ountof
000 ed 221 en hl s
$10, dat 41 98,payabl i 12 m ont y paym ent
at ed
of$875 ata r e of9% ,unsecur 201
9,
nst l e e o oyee i t am ountof
I alm entnot payabl t an em pl n he
500 ed 1 98, en hl s
$1, dat 61 1 payabl i 3 m ont y paym ent of
at ed.
$507,ata r e of9% ,unsecur 000
1.
nst l nsur i e n he i nal
I alm enti ance fnance not i t orgi am ount
542 ed i en hl
of$3, dat Aprl1,1998,payabl i 9 m ont y
s 4 at 5% ed.
paym ent of$ 09,ata r e of9. ,unsecur 777
2.
Total $ 596 $
22,
r ton
C ur entPori ( 789 )
17,
Ter
Long- m Pori ton $ 807 $
4.
l ng e urtes ong-er
Folow i ar m at ii ofl t m debt
1999 $ 789
17,
2000 807
4.
Total $ 596
22.
e at t
N ot 6 Rel ed Par y Tr i
ansactons
i ent f
i
D urng 1998, Success r ed of ce f l i and r ved cerai oper i
acii es
t ecei t n t ei sed
atonalsuppor on a r m bur
s r
basi f om Hi l
dden Hol Far s. D urng t year ended June 30, 1998 and 1997,t O r zaton
ow m i he s he gani i
d 500 4 200 n e espectvel and $109 and $1, i ot oper i cost
pai $3, and $ , i r ntexpense,r i y, 137 n her atng s,
ncl ng el i A s ofJune 30,1998 and 1997, t O r zaton ow ed Hi
i udi t ephone and supples. he gani i l
dden Holow
m espectvel f r due,i uded i Account Payabl
Far s $0 and $350,r i y, or ent ncl n s e.
he gani i st ng es e o t n t f s i r or
AtJune 30, 1998,t O r zaton had out andi not payabl t cerai ofis of cer and diect s
ot ing
t al $19, e
819. See Not 5.
he gani i 050 ecei e r t r or ch s ncl n
AtJune 30,1998,t O r zaton had $1, r vabl fom one ofis diect s whi i i uded i
s ecei e.
account r vabl
i he he d 400 900,r
Durng t yearended June 30,1998 and 1997,t Com pany pai $12, and $3, i yo
espectvel t
t r or or of onalser ces.
one ofis diect s f pr essi vi
e t s i
Not 7 C om m im ent and C ont ngenci
. es
ant equie t f flm ent of cerai condii
Gr s r i
r he ul l t n tons as set f th i gr contact Faiur t f fl t
or n ant r s. l e o ul l he
i
tons orh n he ant r s d esul n he et n ant unds t t gr or
condii as setf t i t gr contact coul r ti t r ur ofgr f o he ant .
R O B E R T S,C H E R R y & C O M PA N Y
ii i ant , t s
Certfed PublcA ccount s Consulant
ndependentA udiors Repor
I t ' t
he d r or
To t Boar ofDiect s of
i vi t b/ e nsie
Success Counselng Ser ces -Norh d/ a Succ ss I t
er t y, si
Bossi Ci Loui ana
t he ng at s i al
W e have audied t accom panyi st em ent offnanci posii of Success Counsel Ser ces - Norh d/ a
ton ing vi t b/
Suc nst a
e of gani i
t
cess I i ( nonpr i or zat as ofJune 30,1998 and 1
on) he el ed at s t i
vies,
997,end t r at st ement ofaci t
unctonalexpenses and cash fows f t year t ended. These fnanci st em ent ar t r
f i l or he s hen i al at bit
i
s e he esponsi ly of
ess ing vies t b/ ces nst
e'
Succ Counsel Ser c -Norh d/ a Suc s I i s management Ourr
. il so
i
y ess ni
esponsbit i t expr anopi on
on t i al at s t
hese fnanci st em ent based on ouraudis.
ed t n
W e conduct our audis i accor t
dance wih gener l acc pt audii st
aly e ed ds nm
tng andar and Gover ent Audii tng
St ds, ssued by t Com ptol G ener of t Unied St es.Those st
andar i he rler al he t at ds equie hat
andar r r t we pl and an
f m he t o
peror t audi t obt n r e
ai easonabl assur ance about whet t fnanci st em ent ar fee of m at i
her he i al at s e r eral
sst em . t ncl ni
m i at ent An audi i udes exam i ng,on a t basi evi
est tng he s scl es n he
s, dence suppori t am ount and di osur i t
i al at s. t so ncl
fnanci st em ent An audi al i udes assessi t ac ountng prnci es used and si fcantestm at m ade
n9 he c i i pl gnii i es
, l uatng he a li
by m anagem ent as w el as eval i t over l fnanci st em ent pr
al at aton. W e beleve t our audis
esent i i hat t
ovi
pr de a r e s or ni
easonabl basi f ouropi on.
n ni he i al at s ef r o
I ouropi on,t fnanci st em ent r ered t above pr esentf ry,i al m at i r
ail n l eral espect t fnanci posii
s, he i al ton
i v ces t b/ nsie he nt
ofSuccess Counselng Ser i - Norh d/ a Success I t as ofJune 30,1998 and 1997,end t changes i is
s l or he s hen ended i conf m i w ih gener l ac ept accountng prnci es.
netasset and cash fow s f t year t n or t t
y y
al c ed i i pl
n dance w ih Gover m entAudii St
I accor t n tng andar we have al i
ds, epor ed i
so ssued a r t dat Aprl21, 1999 on our
der i i v ces
consi aton ofSuccess Counselng Ser i - Norh d/ a Success I t s i er contoloverfnanci r tng
t b/ nsie' nt nal r i al epori
est t i t t n ovi ons aw egul i
and ourt s ofis com plance w ih cerai pr si ofl s and r atons.
RO BERTS,CHERRY AND CO M PANY
por i
A Cor aton of
tf
i i ant
Ceri ed Publc Account s
Shr t si
evepor,Loui ana
i
Aprl21,1999
9
o pof i rtlc / i alr" 27
A ('F a/on of C# i~ d Ptb]c Ac~ount t& ~ P.o.BOX 4 8 ~ SIREVIPORT, LA 711 4- 8 ~ ( 8)222 22
I , : 3 027 31 . 3i 6 S
- 22 ~ IA~ ( ~)22 7t g
R O B E R T S,C H E R R Y & C O M PA N Y
ii i ant, t s
Certfed PublcA ceounl s Consulant
AN NTERNA L CO NTRO L OVER FI NCI L
REPO RT O N CO M PLI CE A ND O N I NA A
NG T
REPO RTI BASED O N AN AUDI O F FI AL
NANCI STATEM ENTS PERFO RM ED
N TH TI
I ACCO RDANCE W I G OVERNM ENT A UDI NG STA NDARDS
he d r or
To t Boar ofDiect s of
i vi t b/ nsie
Success Counselng Ser ces -Norh d/ a Success I t
er t y, si
Bossi Ci Loui ana
t he i
ed al at s c
W e have audi t fnanci st ement ofSuc ess Counsel Ser i -Norh d/ a Success I t ( nonpr i
ing v ces t b/ e
nsi a of t
gani i or he
or zaton)as ofand f t yearended June 30,1998,and have i epor her ed i
ssued ourr tt eon dat Aprl21,
ed tn
1999. W e conduct our audi i accor t al
dance w ih gener l accept audii st
y ed ds he andar
tng andar and t st ds
i e oi al t ai n
applcabl t fnanci audis cont ned i G over entAudii St
nm ds, ssued by t Com ptolerGener lof
tng andar i he r l a
he t at
t Unied St es.
i
Com plance
t ai ng easonabl assur
As par of obt ni r e ance about w het Success Counselng Ser i - Norh d/ a Succ ss
her i v ces t bl e
nsie' i al at s e r eral sst em ,
I t s fnanci st em ent ar fee of m at i m i at ent we peror ed t s of is com plance wih cerai
f m est t i t t n
ovi ons aws,r atons,contact and gr s,noncom plance w ih w hi coul have a diectand m at i
pr si ofl egul i r s, ant i t ch d r eral
f he er naton i al at
efect on t det m i i of fnanci st em ent am ount However pr di an opi on on com pl
s. , ovi ng ni ance wih
i t
hose pr si was notan obect ofouraudi,and accor ngl we do notexpr such an opi on. The
t ovi ons j ive t di y, ess ni
esuls est scl nst i hat e equied o epor
r t ofourt s di osed no i ances ofnoncom plance t ar r r t be r ted underG over nment
tng andar
Audii St , ed
ds. How ever w e not cerai i m at i i ances ofnoncom plance,w hi w e have r ted
t n m eral nst i ch epor
o i v ces
t m anagem entofSuccess Counselng Ser i - Norh d/ a Success I t i a separ e l t dat Aprl21,
t b/ nsie n at eter ed i
1999.
nt nal r
I er Cont olO ver Fi al
nanci R epor itng
n anni f m ng t der
I pl ng and peror i ouraudi,w e consi ed Success Counsel Ser i - Norh d/ a Success I t s
i
ng v ces t b/ nsie'
nt nal r i
i er contoloverfnanci ral epori i or t det m i ouraudii pr
tng n der o er ne es or he
tng ocedur f t pur essi
pose ofexpr ng
ni he i aT at s
our opi on on t fnanci st em ent and not t pr de assur
o ovi he nt nal r i
ance on t i er contol over fnanci al
epor ng. , ed t n t s nvol ng he nt nal
r ti However we not cerai m ater i vi t i er contoloverfnanci r ti and is oper i
r i al epor ng t aton
hat der o
t w e consi t be r t e
eporabl condiitons.Reporabl condii i ve m ater com i t ouratenton r atng
t e tons nvol t s ng o t i el i
o gni i i enci n he gn
t si fcant defci es i t desi or oper i of t i er contolover fnanci r ti t , i our
aton he nt nal r i al epor ng hat n
udgment coul adver y afectSuc es Couns i Ser c - Norh d/l Suc s I t s abit t r d,
j , d sel f c s elng vies t ba ces nsi i
e' ly o ecor
pr i epor i al a
ocess, sum m arze, and r t fnanci dat consi ent w ih t asseri
st t he n he i al
t ons of m anagem ent i t fnanci
at s. t e tons ed e
st em ent Reporabl condii not ar
gani i does not have pr
The O r zaton ocedur i pl
es n ace t ensur t t bilng i ces ar accur el
o e hat he li nvoi e at y
t epr atve tng
suppored by and r esent i of suppori w or lk ogs. The O r zaton pr
gani i es he ual li
epar t act bilngs
r k ogs,butdoes nothave pr
fom w or l es o iy hat he k og he li e dentcal
ocedur t verf t t wor l and t bilng ar i i .
eral s ton n ch he
A m at i weakness i a condii i w hi t desi or oper i of one or m or of t i er contol
gn aton e he nt nal r
s
com ponent does notr o el i y ow evelt rsk t m i at ent i am ount t woul be m at i
educe t a r atvel l l he i hat sst em s n s hat d eral
n el i o he i al at s ng
i r aton t t fnanci st em ent bei audied m ay occur and not be det ed w ihi a tm el perod by
t ect t n i y i
em pl n he m se f m ng hei
oyees i t nor alcour of peror i t rassi gned f i der i he nt nal
unctons.O urconsi aton oft i er contol r
i al epor ng d
overfnanci r ti woul notnecessarl di ose al m ater i t i er contolt m i be r tabl
i scl
y l t s n he nt nal r hat ght epor e
tons di y, d
condii and,accor ngl w oul notnecessarl di ose al r tabl condii t ar al consi ed t be
i scl
y l epor e tons hat e so der o
eral , i hat
m at i w eaknesses.How ever w e beleve t none oft r tabl condii descrbed above i a m at i
he epor e tons i s eral
w eakness.
10
por l i
i i
A Cor ~ton of Certfed Publc A ccount s ~ e.O.BOX 42 8 ~ SIREVEPOR3.IA 71 M 02 8 ~ ( 8 2 22 2 ~ VAX ( 2 63t 0
ant 7 I , 1 7 31 ) 2 - 2 2 MS) 2 5
s epor i i ended sol y f t i or aton and use of m anagem ent ot s w ihi t or zaton and
Thi r t s nt el or he nf m i , her t n he gani i
f al di es
eder awar ng agenci and pass-hr
t ough enttes and i noti ended t be and shoul notbe used by anyone
ii s nt o d
her hen t
ot t i
f tes,
hese speci ed pari
-, I v
Ros~ZT5 (/E~~y n~p (o~ PA~Y
RO BERTS,CHERRY A ND CO M PA NY
por i
A Cor aton of
tf
i i
c ant
Ceried Publ Account s
Shr t si
evepor,Loui ana
i
A prl21,1999
R O B E R T S,C H E R R Y & C O M PA N Y
i
i i ant, t s
Cerlfed PublcA ccount s Consulant
he d r or
To t Boar ofD iect s of
i vi t b/ nsie
Success C ounselng Ser ces - Norh d/ a Success I t
er t si
Bossi C iy,Loui ana
t ai ng easonabl assur
A s par of obt ni r e her i vi
ance aboutw het Success C ounselng Ser ces
-
t b/ nsie' Succ i
Norh d/ a Success I t s ( ess)fnanci sat s or he
al t ement as ofand f t year
e r eral sst em , f m est
ended June 30, 1998 w er f ee of m at i m i at ent w e peror ed t s of is t
i t t n
com plance w ih cerai pr siovi ons of l s, r
aw atons, contact and gr s,
egul i r s ant
i t ch
noncom plance w ih w hi coul have a diect and m at i efect on t det m i i
d r eral f he er naton
i al at s. esuls est scl nst
of fnanci st em ent am ount The r t of our t s di osed no i ances of
i hat e equied t be r ted underG over entAudii St
noncom plance t w er r r o epor nm tng andar ds.
, ed he olow ng t s
H ow ever w e not t f l i m ater of i m at i noncom plance t
m eral i ve
hat deser
com m ent:
aied o y t he si
Success f l t com pl w ih t Loui ana st e l w hi r
at aw r
ch equies t t
hat audied
i al at s ssued w ihi si m ont ofan entt s fscalyearend. The June
fnanci st em ent be i t n x hs iy' i
i al at s d
30,1998 fnanci st em ent shoul have been i ssued by Decem ber31,1998.
s ng o i
Sequence of Event Leadi t N oncom plance
n he ecei eter r
I M ay 1998, t m anagem ent of Success r ved a l t fom t Loui ana he si
sl i t ' f ce gi o tfed
Legi atve A udiors ofi ur ng Success t engage a cerii publc account t i ant o
f m he t t o he eter
peror t June 30, 1998 audi. Atached t t l t w as a copy of t r ti he epor ng
r
f equency r r s at aw
equiem ent of st e l . The m anagem ent of Success f axed a copy oft he
eter o t r ng or anaton he eter
l t t R obers, C her y and C om pany aski f an expl i of t l t . Based
el evi he eter he epor ng r t
sol y on our r ew of t l t and t r ti fequency atachm ent w e advi , sed
hat hei
m anagem entt based on t r annualr evenues,t d ect enni
hey coul el a bi alaudi f t or
he s
t year ended June 30, 1998 and 1999. W e f ther advi ur sed m anagem ent t hat
aly enni t s
gener l a bi al audi i m or cost efectve because onl one set of fnanci
e f i y i al
at s ng t ' epor
st em ent and accom panyi audiors r ts has t be pr o epared. The m anagem ent
ofS uccess t sed t r hei nt o
hen advi Robers,C her y and C om pany oft ri entt engage us f a or
bi al t i he i s
enni audi coverng t fscalyear ended June 30,1999 and 1998.
sed Success oft bi alaudi opton,w e had notbeen pr ded w ih a
W hen w e advi he enni t i ovi t
r t he si t t t s
copy of Success'cont actw ih t Loui ana Deparm entof Healh and Hospial w hi ch
ncl
i uded t r r
he equiem ent i t D H H contact f an annual audi. I A prl 1999,
n he r or t n i
S uccess w as advi he t equiem ent At t
sed by D H H of t annual audi r r . nt he
hat poi , t
or zaton r i
gani i w as aleady out of com plance w ih t at aw
t he st e l . M anagem ent
m at y t r o f m he t he i
i m edi el engaged Robers,C hery and Com pany t peror t audi oft fnanci al
at s or he i
st em ent f t fscalyearended June 30,1998.
on
R ecom m endati
W er hat he l evi
y i o
ecom m end t t m anagem entof Success annual r ew prort year end t- he
r t equiem ent i t r cont act and engage a cerii publc account t
cur ent audi r r s n hei r t fed i ant o
y t hose r
com pl w ih t r s. eter gned by t account and
equiem ent The engagem ent l t si he ant
ncl ovi ons o e hat he
S uccess m ust i ude pr si t ensur t t audi i i t n x hs
t s ssued w ihi si m ont of
o y t si at aw
yearend t com pl w ih Loui ana st e l .
por i J ' i~ i f s
A (or ~to~ of C2rtled Publc A ccom~ant ~ P.o.BOX 42 8 ~ SIRIVEPOR],IA 71 3 0 7 ~ 1~8 2 22 2 ~ IAN (.8 2 6"l t
7 :
I , 14 2 8 71 ~ 2 - 2 2 ?1 ) 2 ~S~
s epor i i ended sol y f t i or aton and use of Success C ounselng
Thi r t s nt el or he nf m i i
vi t b/ nsie, , her t n he ni r i
Ser ces -N orh d/ a Success I t m anagem ent and ot s w ihi t adm i st aton
s nt o d her han t
and i noti ended t be and shoul not be used by anyone ot t fed
hese specii
tes.
pari
f, , / Tee ~,D ompAnY
Ro&~ eTs C/k ,Jy , ~ C
RO BERTS,CHERRY AND CO M PA NY
por i
A Cor aton of
tfed i ant
Cerii Publc Account s
Shr t si
evepor,Loui ana
i
Aprl21,1999
i vi t b/ nsie
Success Counselng Ser ces - Nor h d/ a Success I t
e ndi i s
Schedul ofFi ngs and Q uestoned Cost
he
Fort YearEnded June 30,1998
t he i al at s
W e have audied t fnanci st em ent ofSuccess Counselng Ser ces - Norh d/ a Success I t as ofand f
i vi t b/ nsie or
he
t yearended June 30,1998,and have i ssued ourrepor t eon dat Aprl21,1999. W e conduct ouraudi i
t her ed i ed tn
accor t aly ed tng andar and t st
dance w ih gener l accept audii st ds he andar appl e t fnanci audis cont ned i
ds icabl o i al t ai n
tng andar i
Govem m entAudii St he rl
ds, ssued by t Com ptol G ener oft Unied St es. O uraudi oft fnanci
er al he t at t he i al
at s esuled n i
f
i
st em ent as ofJune 30,1998 r t i an unqual ed opi on.ni
i y t ' t
Secton I Sum m ar ofA udiors Repor s
a t nt nal
Repor on I er Contoland Com plance M at i t t Fi
r i al at s
eral o he nanci St em ent
er r
nt nalC ontol
eral
M at i W eaknesses : No t e tons: Yes
Reporabl Condii
i
Com plance
Com pli eral o nanci St em ent No
ance M at i t Fi al at s:
b. FederaIAwar A
ds- N/
dentfcaton or ogr A
c. I ii i ofMaj Pr ams- N/
i I nanci St em entFi ngs
Secton I Fi al at ndi
li w ee o k
1998-1 Bilngs do notal ays agr t W or Logs
iera: m led o he i al t
C rt i Ti e bil t t O f ce of M ent Healh shoul agr t t tm e ent ed i o w or l
d ee o he i er nt al
k ogs by soci
ker
w or s.
ton ed hr nst n
C ondii Found: W e not t ee i ances i w hi Success I t under led t O fi of M ent Healh f
ch nsie bil he fce al t or
v ces ovi ed nst n
ser i pr ded. W e not one i ance i w hi Success I t over led t O f ce ofM ent Healh.
ch nsie bil he i al t
f : e f he i
Efect Ther w as no efecton t fnanci st em ent The or
al at s. zaton' r t he at s i t o
gani i s contactw ih t st e i lm ied t
000 or he i gani i al eaches t contactl i i M ay but
y
$130, f t fscalyearended June 30,1998. The or zaton gener l r he m
r i tn
i o v ce i ent hr he he i n he i
contnues t ser i cl s t ough t end oft fscalyear i June. Fort fscalyearended June 30,1998,
he ovi v ces ot i
ng
t agency pr ded ser i t al $132,
560. The fnalbii was ad ust t r
i lng
l j ed o educe t act ser ies
he ual v c
ovi o he l
ow
pr ded t t am ountal ed i t contact The t ee i ances ofunder JJ not i t audi exceeded
n he r . hr nst bilngs ed n he t
he nst bilng
t one i ance ofover li not
ed. As a r t t e ar no questoned cost as a r toft
esul, her e i s i ngs.
esul hese fndi
Cause: The or zaton ng li em
gani i w as usi a m anualbilng syst
i s:
Q uestoned Cost $0
i
Recom m endatons: W e r hat he i m em
ent
ecom m end t t cl i pl enta bilng syst t wilensur t bil
li em hat l i e
e hat lngs ar
t l ng k ogs hus elm i i bot overand underbilngs.
suppored by underyi w or l t i natng h li
i I al d ndi i
Secton II Feder Aw ar Fi ngs and Q uestoned Costs
i e
NotApplcabl
12
i vi t b/ nsie
Success Counselng Ser ces - Norh d/ a Success I t
er t si
Bossi Ciy,Loui ana
e i ndi
Schedul ofProrYearFi ngs
he
Fort YearEnded June 30.1998
i nt nal r s
Secton I- I er Contol and Com pl
i eral o he nanci St em ent
ance M at i t t Fi al at s
Ref ence
er i i
Descrpton and Recom m endaton
i uton at
Resol i orSt e
1997-1 gani i
The O r zaton w as not pr eparng tm el bank
i i y Resol as r
ved ecom m ended
r latons, w hi agr
econcii i ch o he
eed t t books and
r ds he gani i
ecor oft O r zaton.
gani i
The O r zaton shoul pr e hl
d epar m ont y bank
r l ons w hen t st em ent ar r ved
at
econcii i he at s e ecei
t l
hat w il be agr o
eed t or r led o
econci t book
balances.
1997-2 The O r zaton does nothave i pl a m et
gani i n ace hod ved
Resol as recom m ended
or syst em ovi
of appr ng nvoi
i ces f or
sbur
di sem ent s.
The O r zaton d equie t each r
gani i shoul r r hat equest
or oved by a r
f paym entbe appr bl
esponsi e person
n ton o he
i addii t t per son w ho pr es he
epar t check.
1997-3 gani i
The O r zaton does not have a pr ocess or taly ved
Pari l Resol - M anagem ent
pr es o e oper accountng cut f of
ocedur t ensur pr i of ed
has adopt a pr ocedur t i iy
e o dentf
r t n he accountng
evenue and expense iem s i t i ecei es efect n
open r vabl notr l ed i
i
perods. he epor ng
t books as ofa r ti perod. i
s e ed
These am ount w er post as
gani i d dentf l
y oprat
The O r zaton shoul i i al appr i e t res.
audi enti
ecei es es
r vabl and payabl ateach r tng i
epori perod
t hos j t s o hei
and pos t e ad us ment t t rbooks.
1997-4 gani i ocedur i
The O r zaton does not have pr es n ndi n olow ng
RepeatFi ng i f l i year
ace o e hat he li nvoi
pl t ensur t t bilng i ces ar r l
e eadiy ndi
see Fi ng 1998-1.
r e o tng k ogs.
taceabl t suppori w or l
The O r zaton shoul pr
gani i d e l l ol
epar al bis t
es el he t ng
agenci based sol y on t suppori w or k
ogs.
l
i I nt nal r s i eral o al
Secton I - i er C ontol and Com plance M at i t Feder Aw ards
i e
N otA pplcabl
i I t
Secton II- M anagem entLeter
i e
NotApplcabl
13
N
SU CCESS CO UN SELI G SERVI N TE
CES N ORTH D BA SU CCESS I SI
S CK V O
M AN A G EM EN T ' C O I EC T1 E A C TI N PLA N
FOR TH E YEAR END ED JUN E 30,1998
, on
ect
~ i I Int rol i eri o he nanci St em e
ernalC ont and C om nlance M at alt t Fi al at
um y he
~ m ar oft recom m endat on:
i gani i
The O r zaton doesnothave pr ocedures
n ace o ur ha he li nvoi e at y uppor ed by and r es atve
i pl t ens e t tt bilng i cesar accur el s t epr ent i
ofs tng k ogs.
uppori w or l
'
M anagem ent s R es pons i o he t ed n
e: Prort t 1997 audi conduct i D ecem berof
nf m i r
1997 i or aton f om s t ng k ogs ali l
uppor i w or l w ast led m anualy.D onnal ee
, he nit atve r t ,
A m m ons t A dm i s r i D iec or had r edl eques ed per i i t
epeat y r t m ss on o
ii er ogr ng ii n her eas he i
utlze a com put pr am bei utlzed i ot ar by t O f ce ofM ent al
t o olec he a hat s nst i
H ealh t c l tt dat t Succes I ie w ascountng m anualy.I addiil n ton
hi ogr or ii
t s pr am f m atw asutlzed f t Ps at i i cai
or he ychi rc R ehab O pton ofM edi d.
s nst t f e r ady i he am ng ndi dualy
Succes I ie s af w er ale us ng t s e codi and i vi l num ber ed
vi ogs or h as i i al t
ser ce l f bot cl sesofclent The O f ce ofM ent H ealh deni accessed
o hi ogr nsie t he l or he
t t s pr am because Success] t w asnota par oft piotf t
r ed v ces a l i
cont act ser i dat colecton.
ed he es t he t ch ndi ed
The agency us t r ulsoft 1997 audi,w hi i cat a beterm et t hod of
lng he t or he hl li vel o
com pii t da a f t m ont y bilngsbe de oped,t appl pr s e ty es ur o
i l ven m sson o e he ogr ch
O M H and fnaly w asgi per i i t us t pr am w hi has a diect r
ect oni eed o on he a e fi al
el r c f t Bat Rouge and t St t Of ce ofM ent healh t ough ist hr t
r ual eem t ats i our n ch
cont act agr entw ih St itcalR es ces. I M ar of 1998 t fr t he i s
er uppored bilng w asgener ed. Thi pr am accum ul est m e by
com put s t li at s ogr at i
nut er ce i y egor i . li or
m i es by s vi delver cat y by clent Bilng f each m ont i bas onh s ed
he ot nut er ce
t t alnum berofm i esofs vi by cat egor by clentdi ded by t
y i vi he
oprat i t t ed n he r . v ce ogs n
appr i e tm e uni as s at i t cont act The ser i l i ques i w er ton e
i he li i n or s nst
dur ng t m anualbilng perod i 1998 bef e Succes I ie w asper it tm ted o
e he er og d ed hat n he
us t com put pr r am .Itshoul be not t i m ostcases t agenc t der- y ra
le e vc s n he as f e - lig he e vc ovde
bildfors r ie and i t Ic eo ov r biln t s r iewaspr i d,but
for l nut t
not aful 30mi euni.
i t
Sect on II!M anaeem entL et er
y he i
Sum m ar oft recom m endat on: M ana gem ents d evi l he
houl r ew annualy t audit
r r s tfi
equiem ent and engage a cer i ed publc account t com pl w ih audi r
i ant o y t r
t equiem ents
ur o ur t s ss t n x hs he
and f t hert ens e an audi i i ued w ihi si m ont oft yearend.
14
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