Louisiana Addictive Disorder Regulatory...

ADDICTIVE DISORDER REGULATORY AUTHORITY LOUISIANA DEPARTMENT OF HEALTH & HOSPITALS

BASIC FINANCIAL STATEMENTS

AS OF AND FOR THE YEAR ENDED JUNE 30,2015


BASIC FINANCIAL STATEMENTS AS OF AND FOR THE YEAR ENDED JUNE 30, 2015

TABLE OF CONTENTS

Page No.

Independent Accountant's Compilation Report 1


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


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


STATEMENT OF REVENUES, EXPENSES AND CHANGES IN NET POSITION YEAR ENDED JUNE 30, 2015


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



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


$ 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


STATEMENT OF CASH FLOWS (Continued) YEAR ENDED JUNE 30,2015


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)


SUPPLEMENTARY INFORMATION


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



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

[email protected]

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

[email protected]

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 pBîTBts 'In Lieu cfTaxes"

Qh3'q»acirgca6hf%rrErts,ifar^ >tlcadipn:wded(iBed)bycperaitâdhities (24,917)

floMs from nixKiîtal fuming adivHies State Aptpidicns Rdaal receipts Federal disfcusarats FVoceedsfromsalecfbonds Rincipalpffldonbcnck bterest paid cn bond n^brities Phxeedsfionissuancecf notes pâHe Rindpalpajdonnotespayd^ Interest paid oi notes pâHe QjffatinggHls received TiaBfesin Traisfesal Qhff-rriscrevenLesarces I0t089

>fecashprcMded(usec5tynawq;jlaIfinandngactivities 10,089

floMs firincîtal and idaCed financing activities F^tJceedsfiansdecfbonds Rinc^ paid cn bends Iiterestpaidonbondndirities FôoBedsfionissuaicEcfndespâfeie Rincipalpaidcnndesp^die fiitaest paid en notes pâHe Ax|uisiticn''cDnstiu3iaicf coital assets Receedsfionsalecfc^pttd assets (îlal ootribdicre CfepositswithtiiBtees lifered proceeds fitnicîtal 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)byinvetiiâctivfties -

>fctincrease(decreffle)incadiandcaAequivaletls (14,828)

CbshadcashetjmalertsdbîiBngcfjear 32,?J7

Cândcasheciivalentsaendcf>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-


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.


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


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


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)


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


6/30/PY Redeemed (Issued)


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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