gingerbread house bossier/caddo children's advocacy center...
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Gingerbread House Bossier/Caddo Children's Advocacy Center
Financial Sfatements December 31,2011 and 2010
Under provisions of staie law, this repon is a public document.Acopy ofthe report has been submitted lo the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the LegislativeAuditor and. v^here appropnate, at the office of the parish clerk of court.
Release Date OCT 1 7 2012
Gingerbread House BbssierfCaddo Children's Advocacy Csnter
Table of Contents December 31,2011 and 2010
Statements of Rnancial Position Decemb^ 31,2011 and 2010
Statement of AcdviUBS for the Year Ended December 31,2011
statement of Acthrities for the Year Ended December 31,2010
statement of Ftmctional Expenses for tite Year Ended December 31,2011
statement of Funcfional Expenses IbrtheYearEndedDecemberSI, 2010
Statements of Cash Flows forthe Years Ended December 31,2011 and 2010
Notes to Rnancial Stat^nents D8cember31.2011 and 2010
Independent Auditor's Report
Report on lnten»l Control over Rnancial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Peffbmted in Accordance With GoywnmentAixS&ig Standards
Schedule of Rndings and Responses December 31,2011
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Gingerbread House BossierfCaddo Children's Advocacy Center Stireveport, Louisiana
Statements of Financial Position Deceml)6r 31,2011 and 2010
Assets
Current assets Cash and cash equivalents Contributions receivable Support receivable Grants receivable Other current assets
Total cunent assets
Property and equipment, net
Total assets
$
2011 2010
78,368 9,459 5,000
28.887
869 122,583
16.755
139,338
$
—
^ ^ ^ H
$
104.667
4,600 -
32.559 889
142.695
19.962
162.657
Liabilities and Net Assets Current liabilities
Accounts payable Accmed payroll and taxes
Total current liabilities
Total liabilities
Net assets Unrestricted Temporanly restricted Pemnanently restricted
Total net assets
Total liabilities and net assets
802 13.923 14.725
14.725
123,613 1,000
124.613
139.338
$
— .
$
1,644 15.198 16.840
16.840
145.817
145.817
162.657
The accompanying Notes are an integral part of the financial statements. 1
Qlngertread House Bossier/Caddo Children's Advocacy Center Shreveport, Louisiana
Statement of Activities for the Year Ended Deoemt>er 31.2011
Changes in unrestricted net assets Revenue
Individual contrtlNitions Foundation and corporate support Federal, state, and local grants Fundraising In-idndrent other Net assets released from restrictions
Unrestricted
42,521 94.919
114,600 54,405 62,592
104
Total revenue
Expenses Program services
Support services IManagwnent and general Fundraising
Total expenses
Change in net assets
Net assets, beginning of year
Net assets, end of year
389.141
327.386
54,832 9,147
63.979
391.345
( 22.204)
145.817
$ 123.613
Temporarily Permanently Restricted (Restricted
1,000
1.000
Total
42,521 94.919
114.600 55,405 62,592
104
370.141
327.366
-
-
•
1.000
1.000 $
• • .
m
m
-
. 1_
$
54.832 9.147
63.979
391.345
21.204)
145,817
124.613
The accompanying Notes are an integral part of the financial statements. 2
Gingerbread House Bossier/Caddo Children's Advocacy Center Shreveport, Louisiana
Statement of Activities forthe Year Ended December 31,2010
Changes in unrestricted net assets Revenue
Individual contributions Foundation and corporate support Federal, state, and local grants Fundraising tn^dndrent Other Net assets released from restrictions
Total revenue
Program services
Support senrtces Management and general Fundraising
Total support senrices
Total expenses
Change In net assets
Net a s s ^ beginning of year
Net assets, end of year
Unrestrlcled
62,345 g3,582
108,579 56.198 62,592
103
Temporarily Restricted
$
Permanently Restricted
$ $
Total
62.345 93.582
108,579 56,198 62,592
103
383.399
295.605
85,827 17.602
103.329
398.934
{ 15.535)
161.352
$ 146.817 $
383.399
295.605
85,827 17.502
103.329
398.934
( 15.535)
161,352
$ 145317
The accompanying Notes are an integral part of the financial statements. 3
Gingerbread House Bossier/Caddo Children's Advocacy Center Shreveport* l^ulelana
Statement of Functional Expenses lor the Year Ended December 31,2011
Accounting and profsssionai sen^lces Dues and subscriptions Deprecation Fundraising Insurance Office supplies Postage Printing Repairs and maintenance Salaries and payroll taxes Rent Technology and website Training Travel Utilities and telephone Other
Total
Program Services
«
100 4,623 •
23,933 4.613 •
3.055
407 203,626 56.959
405 13.602
584 11.712 3.547
327.366
Support Services
$ 9,350 $ 1,928
614 9,147 2.198
2,181 1.469 1,400
123 20,643 5,633
363 1,377 2,592 1,220 3,821
$ 63.979 $
Totals
9,350 2,028 5,137 9.147
26.131 6.994 1,489 4.455
530 224.269 62,592
768 14.979 3.176 12,932 7.368
391,345
The accompanying Notes are an integral part of the financial statements. 4
Gingerbread House Bossler/Caddo Children's Advocacy Center Shreveport, Louisiana
Statement of Functional Expenses for the Year Ended December 31,2010
Accounting and professional services Dues and subscriptions Depreciation Fundraising Insurance Office supplies Postage Printing Repaire and maintenance Salaries and payroll taxes Rent Technology and vrabsite Training Travel Utilities and telephone Other
Total
Program Sewices
$ 20
4,648 -
2.469 1,993
332 8.290
473 193.393 56.959
441 7.038 5.530 9.837 4.182
$ 295.605
Support Sen/ices
$ 9,793 $ 1,338
517 17,502 23.268 6.302 1.404 2,023 1,345
21,027 5,633
473 -
2,333 1,289 9,082
$ 103.329 $
Totals
9,793 1,358 5,165
17,502 25,737 8,295 1,736
10,313 1,818
214,420 62.592
914 7,038 7.863
11.126 13.264
398.934
The accompanying Notes are an integral part ofthe financial statements. 5
GIngeribread House Bossler/Caddo Children's Advocacy Center Shreveport, Louisiana
Statements of Cash Flows for the Years Ended December 31,2011 and 2010
2011 2010 Cash flows from operating activities
Change in net assets Adjustments to reconcile change in net assets to cash provided by (used In) operating activities
Deprecation (Increase) decrease in
Contributions receivable Support receivable Grants receivable Other current assets
Increase (decrease) in Accounts payable Accrued payroll and taxes
Cash provided by (used in) operating activities
Cash flows from investing activities Purchase of capital assets Proceeds from sale of property held for sale
Cash provided by (used In) Investing acthrities
Net increase (decrease) in cash and cash equivalents Cash and cash equhratents, beginning of year Cash and cash equivalents, end of year
S( 21.204) $ (
5,137
15.535)
5,165
i=
4.859) 5,000) 3.672 {
842) { 1.273)
24.369) (
1.930)
1.930)
26,299) 104,667 78,368 $
•
8,962) 2.262
1.869) 5.021
13.918)
47.686 47.686
33,768 70.899
104.667
The accompanying Notes are an integral part ofthe finandal statements. 6
Gingerbread House BossieifCaddo Children's Advocacy Center
Notes to Financial Statements December 31,2011 and 2010
Note 1 Organization and Significant Accounting Poticlea The Gingert)read House Bossier/Caddo Children's Advocacy Center (the ''Gingert)read House") Is a not-for-profit corporation fomned under the laws of the State of Louisiana. It began sendng abused children in 1998. The msslon of Gingert)read House is to lessen the trauma experienced by child abuse victims as allegatfons are investigated and to provide support for the child victim in any resulting proceedings within the criminal Justice systera Gingert>read House worics in collaboration with local law enforcement, child protective senrices, the district attorneys' offices, and medical and mental health professionals to provide services for abused children and their fomiTies. AB senrices are provided at no cost to the victim's fomily or referring agency. Gingert)read House's program activities include the following:
Forensic Interviews - Gingertnead House employs foren^ € tM interviewers trained tn obtaining the details necessary to conduct effective ami complete invesi^ations of child sexual and severe physical a b ^ a non-threatening manner. Children ages 2-14 from all soc^l, economic and ethnfo backgrounds are senred.
Muttidtociplinaiy InvestigaUons • Gingertxead House has established a Multidiscipl^ary Team (MDT) approach fbr responding to child abuse cases. The MDT consists of members from law enforcentent the Office of Community Senrlces, the district attorneys' offices, and nrtedical and mental health agencies. Ad cases are coordinated, reviewed, and tracked by the MDT.
Mental Health Therapy Interventions - FoQow-up counseling services for child victims intenriewed at Gir^ert)read House and their non-offisnding caregivers are offered at the Gingert>re3d House by a Ph.D., Uomed Professtonal Counselor at no cost to the victim's femily.
Family Advocacy & Supporthre Services - Gingerbread House offere referral services fbrchikt sbuse vtetims and their femilies. Educational support groups for both child vtotims and their non-offending femily members are ofliered year-round. Adult groups are fedfitated by the Counsetor and chlMren's groups are fecilitated by the FemSy Advocate. In addition, Gingert)read House coordinates annual outreach programs in the local community.
Communis EducaOon & PrevenUon Services * GingertDread House cooniinates focal eflbrts in child abuse educatnn and awareness. Services include Knowledge Is Power, a body safety/sexual abuse risk-reduction program with components for chihiren (preschool through elementary school level), school personnel end otter mandated reporters, and parents. In addition, Gingert)read House conducts numerous presentatfons fbr community oiganizatfons on topics related to child abuse.
Professional Development 8i Training CppoituniUea - Gingert}read House provides ongoing trair^ng fbr membera of the Multidiscipflnary Team and local agencies wori<^ in the fiekl of chikf abuse. Events include spring MDT training, cutturai diversity wortcshops, videoconferences (through partnersh^ with focal agencies), natfonal conferences such as National Symposium on ChikI Abuse (Hunteville, AL) and Crimes Against Chiklren (Dallas, TX), and a number of other training opportunities.
Basis of Accounting - The accounting poiictes of Gingertiread House confomi to U.S. generally accepted accounting principles as appOcabie to voluntary health and welfere organlzatfons. Gingert)read House prepares its financial statements on the accmal baste of accounting. Accordingly, revenues are recognized when eamed and expenses ere recognized when incurred.
Financial Statement Presentation - The Gingert)read House has adopted the requlremente of Rnancial Accounting Standards BoanI (FASB) Accounting Stendards Codificatfon (ASC) Topto 958 "Not-for-Profit Entities.'' Under FASB ASC 958, the Gingert)read House is required to report infonnation regarding its financial pcsitfon and activities based on the absence or existence of donor-Imposed restrictions. Accordingly, net assete of the
Gingeril)read House, and changes therein, may be classified and reported as folfows, as financial ciroumstences require:
Unrestricted net assets - Net assete that are not subject to donor-imposed stipulations. Some unrestricted net assete may be designated by the goveming board of the Gingerbread House fbr specific purposes.
Temporarilv restricted net assete - Net assete subject to donor-imposed stiputetlons that may or will be met by actkms of the Gingerixead House and/or the passage of time.
Pennanentlv restricted net assete - Net assete subject to donor-imposed stipulatfons that they be mainteined permanently by the Gingerbread House. Generally, donors permit all or part of the income eamed on these assete to be used for general or specific purposes.
Cash and Cash Equhralente and Concentration of Credit IVsk - The Gingert)read House consldera all highly llquki debt instnimente witti a remaining maturi^ at date of purchase of three months or less to be cash equlvatente. The demand deposit balances, as reflected in the bank's reconjs, are insured by the Federal Deposit Insurance Corporatfon up to $250,000. At December 31 , 2011 and 2010. the Gingert}read House's cash batences were fu l ^ secured. There were no cash equivalente at December 31,2011 and2010.
Rnancial instrumente that are exposed to concentrations of credit risk consist of cash and grante and contribution receivabtes. Grante and contribution receivables are principally with federal, state, local agencies, foundations and indivkluals, within the gec^raphic area. Reatizatfon of these items is dependent on various individual economic conditions, and the Gingerisread House required no collateral. Receivables are carried at estimated net realizable values. As of December 31 , 2011 and 2010, the Glngert)read House had no significant concentrations of credit risk.
Contributions - In aooordance with FASB ASC Topic 958, contributions received are recorded as unrestricted. temporanly restricted, or penrnanentiy restricted support, depending on the existence and/or nature of any donor-imposed restrictions.
Promises to Ghre - Contributions are recognized when ttie donor makes a promise to give to the Gingertuead House that is. in substance, unconditional. Contributions that are restricted by ttie donor are reported as increases in unrestricted net assete if the restrictions expire in the fiscal year in which tiie contributions are recognized. All ottter donor-restricted contributions are reported as increases \r\ temporarity or permanentiy restricted net assete, depending on ttie nature of ttie restrictions. When ttie restriction expires, temporarily restticted net assete are reclassified to unrestricted net assete. There were no promises to give at December 31,2011 and 2010.
The Gingertxead House uses ttie aDowance mettiod to detennine uncollectible unconditional promises receivabte. if material. The alfowance is based on prior years' experience and management's judgmenL Receivables deemed uncoHectibte are charged off against ttie allowance when management believes ttie unooltectibllity is confimned.
Proper^ and Equipment - Assete witti useful fives over two years and In excess of $1,000 are capitelized. Assete purchased are recorded at cost and depreciated using ttie straight-Hne mettiod over ttie estimated usefol lives es follows.
Office equipment 5 to 7 yeare Fumitore and fixtures 7 to 10 yeare Toys/games 7 yeare Counseling tools 7 yeare
Donated assete are recorded at ttieir estmnated feir value at ttie date of donation and are depreciated using ttie same mettiod as assete purchased.
Public Support - All contributions are considered to be available for unrestricted use, unless specifically restricted byttiedonor.
In-kind Donations - The GIngertxead House records various types of in-kind support, including rent, supplies and des'tgn and printing sennces. GAAP requires recognition of professional sennces received if ttiose servtees
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(a) create or enhance tong-tived assete of (b) require specialized skills, are provided by indlvkluais possessing ttiose skills, and woidd ^Ically need to be purchased of not provided by donation. Contributions of tangibte assete end recognized at feir value when received. The amounte reflected in ttie accompanying financial statemente as in-Mnd support are offeet by like amounte included in expenses or assete.
Federal Income Tax - Under provistons of Section 501(c)(3) of ttie Intemal Revenue Code and the appficable income tax regulations of ttie State of Louisiana, ttie Gingerbread House te exempt from income taxes, exoef^ from unrelated business income. There were no unrelated business activities fbr ttie yeare ended December 31, 2011 or2010. Accordingly, no tax expense was incurred for ttie yeare ended December 31,2011 or 2010.
On January 1, 2009, the Gingerbread House adopted ttie provisions of the Accounting for Uncertainty in Income Taxe^ Topic of ttie FASB ASC, which clarifies ttie accounting and recognition for income tax positions teken or expected to be token in the Gingerbread House's income tex retums. Management evaluated ttie Gingert)read House's tax positions and concluded that ttie Gingerisread House had teken no uncertain tax positions ttiat required adjustmente to ttie financial statemente to comply with tti^ provistons of ttiis guidance. The Gingert)read House is no tonger sutject to income tax examinations by ttie U.S. f^eral , stete, or local tex authorities for yeare before 2007.
Allocation of Functional Expenses • The coste of providing various programs and ottier activities have been summarized on a fonctional basis In die Stetement of Functional Expenses. Accordingly, certain coste have been altocated among ttie programs and supporting sen/ices benefited.
Use of Estimates • The preparation of financial stetemente In conformity witti accounting principles, generally accepted In the United Stetes of America, requires management to make estimates and assumptions ttiat afliact certain reported amounte and disctosures. Accordingly, actual resulte could diffier from ttiose estimates.
Note 2 Contributions, Support and Grants l^ecelvable Contributions recdvable of ^ .459 and $4,600. support receivabte of $5,000 and $0 and grante receivabte of $28,887 and $32,559 at December 31, 2011 and 2010, respectively, are classified as unrestricted and are considered to be folly collectibte wittiin one year. Acoordlngiy, no aifowance for uncollectibte recehrables has been recognized at December 31,2011 and 2010.
Note 3 Property and Equipment A summary of property and equipment at December 31,2011 and 2010. is as tbitows:
2011 2010 Ofitoe equipment Fumiture and fixtures Toys/games Counseling tools Totel property and equipment Accumulated deprectetion Property and equipment, net of accumulated depreciation
$
( $ —
39,759 15,076 2,662 3.209
60.706 43.961 ) 16.765
$
( 5 — .
37.830 15,075 2.662 3.209
58,776 38,814 19.962
Depreciation expense was $5.137 and $5,165 for the years ended December 31.2011 and 2010, respectively.
Note 4 Operating Lease The Gingert)read House leases ite office space. The original term of ttie lease covere ttie period from Febmary 1, 2009 to January 31, 2010, and was renewed for additional twelve montti periods ending January 31.2011 and January 31. 2012. Rent expense under ttie lease for ttie years ended December 31,2011 and 2010, was $1 and $1, respectively.
Notes Non-CaahDonations During ttie yeare ended December 31,2011 and 2010. ttie Gingert>read House received ttie following non-cash donations of materials, services, advertising and use of fecilities that have been reflected in ttie financial stetemente ofthe GIngerisread House:
2011 2010 in-kind rent
Use of fecilities
In-kind fondraising Faclfity rental and audtovisual services Design and printing senrlces
$
62,592
6.195 1.505 7.700
* —
$
$ _
62.592
10.270 5.747
16.017
The use of ttie fecilities where ttie Glngertsread operates was donated by Christus Healtti Northern Louistena. d/b/a Christos Schumpert Healtti System, which owns ttie real property. Amounte have been recognized as revenues and expenses in ttie accompanying financtel statemente for the approximate feir maricet value of ttie donated fecDities, $62,592 and $62,592 for ttie yeare ended December 31,2011 and 2010. respectively.
Note 6 Fundraising Activities The Toast and Roast te an annual fondredsing event that was hekj by ttie Gingertxead House in 2011 and 2010. In 2011 and 2010. ttiis revenue included sponsor contributions, admissfon fees, and a silent auction.
The Toast and Roast revenue and expenses fbr ttie year ended December 31.2011. were es follows:
Gross revenue Less: cost of direct benefit to donore - dinnere
Net revenue Ottier fondraising revenue
Totel net revenue from fondraising event
In-kind expenses Other expenses
Totel fondraising expenses Net increase In unrestricted net assete from fondraising event
$ ( _
—
$ ^
66,905 11.500 ) 55,405
55.405
7,700 1.447 9.147
46.258
nd Roast revenue and expenses for ttie year ended December 31.2010. were as foltows:
Gross revenue Less: cost of direct benefit to donore - dinnere
Net revenue Ottier fondraising revenue
Total net revenue from fondraising event
In-kind expenses Ottier expenses
Toast fondraising expenses Net increese in unrestricted net assete from fondraising event
$ ( _
^Z
67,592 11.534 ) 56.058
140 56.198
16.017 1.485
17.502 38.696
Note 7 Temporarily Restricted Net Assets Temporarily restricted net assete consist of a $1,000 contribution received in 2011 for ttie 2012 ennual Toast and Roast fondraising event
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Note 8 Contingent LiabHiOes The Gingerbread House recehres grante ttiat are subject to review and audit by the agency provkJIng the fondlng. Such reviews and audite could result in expenses being disallowed under the terms and conditions of the grante. In ttie opinton of management, such disallowances, if any, vrould be Immaterial.
Note 9 Subsequent Events The Gingerbread House has evaluated all subsequent evente ttirough June 6, 2012, ttie date ttie financial datemente were avaitebte to be issued.
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ROBERTS, CHERRY AND COMPANY Certified Public Accountants, Consultants
independent Auditor's Report
To ttie Board of Directore of Gingert)read House Bossler/Caddo Children's Advocacy Center Shreveport, Louisiana
We have audited ttie accompanying stetemente of financial position of Gingerbread House Bossier/Caddo Children's Advocacy Center (a not-for-profit organization) as of December 31. 2011 and 2010. and the related stetemente of activities, fonctional expenses and cash flows for the years ttien ended. These financial stetemente are ttie responsibility of the Organizatton's management Our responsibility is to express an opinion on tiiese financial stetemente based on our audits.
We conducted our audite in accordance witti auditing stendanjs generally accepted in ttie United Stetes of America and ttie stendards applicable to financial audits contained in Govemment Auditing Standards, issued by tiie Comptroller General of Uie United Stetes. Those stendards require ttiat we plan and perform the audit to obtein reasonable assurance about whettier Uie financial stetemente are free of material misstatement An audit includes examining, on a test basis, evidence supporting the amounte and disclosures in ttie financial stetemente. An audit also includes assessing ttie accounting principles used and significant estimates made by management as well as evaluating ttie overall financial stetement presentetion. We believe ttiat our audite provide a reasonable basis for our opinion.
In our opinion, ttie financial stetemente referred to above present fairiy, in all material respecte, ttie financial position of Gingerbread House Bossier/Caddo Children's Advocacy Center as of December 31,2011 and 2010, and the changes in ite net assete and its cash flows for the years then ended in conformity with accounting principles generally accepted in the United Stetes of America.
In accordance witti Govemment Auditing Standards, we have also issued our report dated June 6.2012. on our consideration of Gingerbread House Bossier/Caddo Children's Advocacy Center's intemal control over financial reporting and on our tests of ite compliance with certain provisions of laws, regulations, contracte, and grant agreements and other mattere. The purpose of that report is to describe the scope of our testing of intemal control over financial reporting and compliance and the results of ttiat testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Govemment Auditing Standards and should be considered in assessing ttie resulte of our audit
ROBERTS. CHERRY AND COMPANY
A Corporation of Certified Public Accountente Shreveport. Louisiana June 6,2012
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A Corporation of Ccrlsficd Public Accountants • p. O. BOX 4278 • SIIKKVEPOKT. LA 7iii4.0278 • (jiis) 222.2:2; • FAX (318) 226-7150
ROBERTS, CHERRY AND COMPANY CertiHed Public Accountants^ Consultants
.. _ Report on Intemal Control over Financial Reporting and on Compliance and Other Mattere Based on an Audit of Financial Statements Performed
in Accordance with Govemment Auditing Standards
To the Boanj of Directors of Gingerbread House Bossier/Caddo Chi^ren's Advocacy Center Shreveport. Louisiana
We have audited ttie financial stetemente of Gingerbread House Bossier/Caddo Children's Advocacy Center (a nonprofit organization) as of and for the year ended December 31, 2011, and have issued our report tttereon dated June 6, 2011. We conducted our audit in accordance with auditing stendards generally accepted in ttie United Stetes of America and the stendards applicable to financial audits conteined in Govemment Auditing Standards, issued by ttie Comptroller General of ttie United Stetes.
Intemal Control over Financial Rerwrtinq Management of Gingerbread House Bossier/Caddo Children's Advocacy Center is responsible for esteblishing and mainteining effective internal control over financial reporting. In planning and perfomning our audit we considered Gingerisread House Bossier/Caddo Children's Advocacy Center's intemal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on ttie financial stetemente. but not for the purpose of expressing an opinion on Uie effectiveness of Gingeri read House Bossier/Caddo Children's Advocacy Center's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Organization's intemal conti-ol over financial reporting. A deficiency In intemal control exists when ttie design or operation of a control does not allow management or employees, in ttie normal course of perfonming their assigned functions, to prevent or detect and con'ect misstetemente on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in intemal control such ttiat Uiere is a reasonable possibility that a material misstetement of ttie entity's finandal statemente will not be prevented, or detected and con'ected on a timely basis.
Our consideration of Internal control over financial reporting was for the limited purpose described in the firet paragraph of ttiis section and vras not designed to identify all deficiencies in intemal control over financial reporting ttiat might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in intemal control over financial reporting ttiat we consider to be material weaknesses, as defined above.
Compliance and Ottier Mattere As part of obteining reasonable assurance about whether Gingerbread House Bossier/Caddo Children's Advocacy Center's financial stetemente are free of material misstetement we performed teste of ite compliance witti certain provisions of laws, regulations, contracte, and grant agreemenls, noncompHance with which could have a direct and material effect on the determination of financial stetement amounte. However, providing an opinion on compliance with tiiose provisions was not an objective of our audit and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Govemment Auditing Standards.
This report is intended solely for ttie infonnation and use of management, ttie Board of Directors, stete awarding agencies and the Louisiana Legislative Auditor and is not intended to be and should not be used by anyone other than ttiese specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by ttie Legislative Auditor as a public document.
ROBERTS, CHERKY AND COMPAN
A Corporation of Certified Public Accountente Shreveport Louisiana June 6,2012
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A Corporation of Certified Public Accountants • P. O. BOX Ain • SMRKVKPORT. LA I U M - ^ V & • oi&) 222-2222 • FAX OI8> 226-7150
Gingerbread House BosslerfCaddo Children's Advocacy Center
Schedute of Rndings and Responses December31.2011
Cunent Year Findings None
Prior Year Findings None
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