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LOUISIANA STATE BOARD OF EXAMINERS OF INTERIOR DESIGNERS

OFFICE OF THE GOVERNOR STATE OF LOUISIANA

Coir^ilation Report

For the year ended June 30, 2015

Louisiana State Board of Examiners of Interior Designers (Agency Name)

STATE OF LOUISIANA Annual Financial Statements

June 30, 2015

CONTENTS

Independent Accountant's Compilation Report

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

A. Not Used B. Not Used C. Deposits with Financial Institutions and Investments

(See Appendices Packet - Appendix A at http://www.doa.louisiana.gov/OSRAP/afrpackets.htm')

D. Capital Assets - Including Capital Lease Assets E. Inventories F. Restricted Assets G. Not Used H. Not Used I. Other Postemployment Benefits J. Leases K. Long-Term Liabilities L. Contingent Liabilities M. Related Party Transactions N. Accounting Changes O. In-Kind Contributions P. Defeased Issues Q. Revenues or Receivables - Pledged or Sold (GASB 48)

(See Appendices Packet - Appendix E at http://www.doa.louisiana.gov/OSRAP/afrpackets.htm')

R. Government Combinations and Disposal of Government Operations S. Violations of Finance-Related Legal or Contractual Provisions T. Short-Term Debt U. Disaggregation of Receivable Balances

Page No.

9 15 16 18 18 18 18 19

20 22 23 23

http://www.doa.louisiana.gov/OSRAP/afrpackets.htm'

http://www.doa.louisiana.gov/OSRAP/afrpackets.htm'

V. Disaggregation of Payable Balances 24 W. Subsequent Events 24 X. Segment Information 24 Y. Due to/Due from and Transfers 26 Z. Pension Liability 27 AA. Prior-Year Restatement of Net Position 29 BB. Assets Restricted by Enabling Legislation 29

(See Appendices Packet - Appendix C at http://www.doa.louisiana.gov/OSRAP/afrpackets.htm)

CC. Impairment of Capital Assets 30 (See Appendices Packet - Appendix B at http://www.doa.louisiana.gov/OSRAP/afrpackets.htm)

DD. Employee Termination Benefits 31 EE. Pollution Remediation Obligations 33 FF. Not Used GG. Restricted Assets — Other Purposes 37 HH. Service Concession Arrangements 37 II. Nonexchange Financial Guarantees 38

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 (see Appendices Packet - Appendix F at

http://www.doa.louisiana.gov/OSRAP/afrpackets.htm)

The Appendices Packet is located as a separate packet on OSRAP's website at http;//www.doa.louisiana.gov/OSRAP/afrpackets.htm.

http://www.doa.louisiana.gov/OSRAP/afrpackets.htm




MICHAEL K. GLOVER CERTIFIED PUBLIC ACCOUNTANT

(A Professional Accounting Corporation)

9497 BROOKLINE BATON ROUGE, LOUISIANA 70809

(225) 295-1860

Independent Accountant's Compilation Report

Louisiana State Board of Examiners of Interior Designers Office of the Governor State of Louisiana

I have compiled the accompanying financial statements of the business-type activities of Louisiana State Board of Examiners of Interior Designers as of June 30, 2015 which collectively comprise of the basic financial statements as listed in the table of contents for the year then ended included in the accompanying prescribed form. I have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or provide any assurance about whether the financial statements and supplemental information are in accordance with the form prescribed by the State of Louisiana Division of Administration Office of Statewide Reporting and Accounting Policy.

Management is responsible for the preparation and fair presentation of the financial statements accordance with requirements prescribed by the State of Louisiana Division of Administration Office of Statewide Reporting and Accounting Policy and for designing, implementing and maintaining internal 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 obtain or provide any assurance that there are no material modification that should be made to the financial statements and supplemental information.

These financial statements and the supplementary information in Schedules 1, 3, 4, 15 and 16 including related disclosures are presented in accordance with the requirements of the State of Louisiana, Division of Administration, Office of Statewide Reporting and Accounting Policy, which differ from accounting principles generally accepted in the United States of America. Accordingly, these financial statements and supplementary schedules are not designed for those who are not informed about such differences.

Management has omitted the management's discussion and analysis information that is required to be presented for purposes of additional analysis. Such missing information, although not a part of the basic financial statements, is required by Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context.

lft€-cAa^

Michael K. Glover APAC August 13, 2015

STATE OF LOUISIANA Statement A LOUISIANA STATE BOARD OF EXAMINERS OF INTERIOR DESIGNERS (ETA) STATEMENT OF NET POSITION AS OF JUNE 30, 2015

Schedule Number STATE OF LOUISIANA

Annual Financial Statements Fiscal Year Ended June 30, 2015

Louisiana State Board of Examiners of Interior Designers 11736 Newcastle Avenue, Building 2, Suite C

Baton Rouge, Louisiana 70816

Send to: Send electronically to the Division of Administration Louisiana Legislative Auditor: Office of Statewide Reporting

and Accounting Policy [email protected] P. O. Box 94095 Baton Rouge, Louisiana 70804-9095

Physical Address: Address: (if unable to send electronically) 1201 N. Third Street P.O. Box 94397 Claiborne Building, 6^ Floor, Suite 6-130 Baton Rouge, Louisiana 70804-9397 Baton Rouge, Louisiana 70802

AFFIDAVIT

Personally came and appeared before the undersigned authority, Sandy Edmonds, Executive Director (Title)

of Louisiana State Board of Examiners of Interior Designers (Agency) who duly sworn, deposes and says,

that the financial statements herewith given present fairly the financial position of Louisiana State Board of

Examiners of Interior Designers (agency) 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 day of

,20

Signature of Agency Official NOTARY PUBLIC

Prepared by: Michael K Glover

Title: CPA

Telephone No.: (225) 295-1860

Date: August 3, 2015

Email Address: [email protected]

STATE OF LOUISIANA Statement A LOUISIANA STATE BOARD OF EXAMINERS OF INTERIOR DESIGNERS (BTA) STATEMENT OF NET POSITION AS OF JUNE 30, 2015

ASSETS CURRENT ASSETS

Cash and Cash equivalents $ Restricted Cash and Cash Equivalents Investments Derivative Instruments Receivables (net of allowance for doubtful accounts)(Note U) Due from other funds (Note Y) Due from federal govemment Inventories Prepayments Notes Receivable Other Current Assets

Total current assets 129,436 NONCURRENT ASSETS

Restricted assets (Note F): Cash III >V>tIIICIlt>

Receivables Investments Notes Receivable Captial assets, net of depreciation (Note D)

Land non-depreciable easements Buildings and improvements Machinery and equipment Infrastructure Intangible assets Construction/Development-in-progress

Other noncurrent assets Total noncurrent assets

Total assets $ 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 Infra-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 $ 129,436

LIABILITIES CURRENT LIABILITIES:

Accounts payable and accruals (Note V) $ 1681 Derivative instrument Due to other funds (Note Y) Due to federal govemment Unearned revenues Amounts held in custody for others Other current liabilities

STATE OF LOUISIANA Statement A LOUISIANA STATE BOARD OF EXAMINERS OF INTERIOR DESIGNERS (BTA) STATEMENT OF NET POSITION AS OF JUNE 30, 2015

Current portion of long-term liabilities: (Note K) Contracts payable $ Compensated absences payable

Capital lease obligations Claims and litigation payable N otes payable

Pollution remediation obligation Bonds payable (include unamortized costs)

Other long-term liabilities Total current liabilities 1,68

NONCURRENT LIABILITIES Contracts payable Compensated absences payable 6,214

Capital lease obligations Claims and litigation payable Notes payable

Pollution remediation obligation Bonds payable (include unamortized costs) Net pension liability 110,301 OPEB payable

Other long-term liabilities Total noncurrent liabilities 116.515

Total liabilities 118,196 DETERRED INELOWS OE 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

Eines 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 specifrc purposes Uruestricted

T otal net position 11,240 Total liabilities, deferred inflows of resources, and net position $ 129,436

The accompanying notes are an integral part of this frnancial statement.

STATE OF LOUISIANA Statement B LOUISIANA STATE BOARD OF EXAMINERS OF INTERIOR DESIGNERS (BTA) STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN NET POSITION FOR THE YEAR ENDED JUNE 30, 2015

OPERATING REVENUE Sales of commodities and services Assessments Use of money and property Licenses, permits, and fees 88,810 F ederal grants and contracts State, local and nongovernmental grants and contracts Other Total operatingrevenues 88,810

OPERATING EXPENS ES Cost of sales and services Administrative 70,373 Depreciation Amortization Total op erating e>p enses 70,373

Op erating income(loss) 18,437

NON-OPERATING REVENUES(EXPENSES) State appropriations Intergovernmental revenues(e>penses) Taxes Use of money and prop erty 629 Gain on disposal of fi>sd assets Loss on disposal of fi>sd assets F ederal grants Interest e>pense Other revenue Other e>pense Total non-operatingrevenues(e>penses) 629

lncome(loss) before contributions, extraordinary items, & transfers 19,066

Capital contributions Extraordinary item T ransfers in T ransfers out

Change in net position 19,066

T otal net position - beginning - restated (7,826

Total net position-ending $ 11,240

The accompanying notes are an integral part of this financial statement.

STATE OF LOUISIANA Statement C LOUISIANA STATE BOARD OF EXAMINERS OF INTERIOR DESIGNERS (BTA) STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2015

Expenses Charges for

Services

Program Revenues Operating

Grants and Contributions

Capital Grants and

Contributions

Net (Expense) Revenue and Changes in

Net Position

Entity 70.373 88.810 18.437

General 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

19.066 (7, 11.240

The accompanying notes are an integral part of this statement.

STATE OF LOUISIANA Statement D LOUISIANA STATE BOARD OF EXAMINERS OF INTERIOR DESIGNERS (BTA) (continued) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2015

STATE OF LOUISIANA Statement D

Cash flows from operating activities Cash receipts from customers $ 88,810

Cash receipts from grants and contracts

Cash receipts from interfrind services provided

Other operating cash receipts, if any

Cash payments to suppliers for goods or services (28,656) Cash payments to employees for services (49,289) Cash payments for interfrind services used, including payments

"In Lieu of Taxes" Other operating cash payments, if any (* provide explanation)

Net cash provided(used) by operating activities 10;

Cash flows from non-capital financing activities State Appropriations Federal receipts Federal disbursements Proceeds from sale of bonds Principal paid on bonds Interest paid on bond maturities Proceeds from issuance of notes payable Principal paid on notes payable Interest paid on notes payable Operating grants received Transfers in Transfers out Other (**provide explanation)

Net cash provided(used) by non-capital financing activities

Cash flows from capital and related financing activities Proceeds from sale of bonds

Principal paid on bonds Interest paid on bond maturities Proceeds from issuance of notes payable Principal paid on notes payable Interest paid on notes payable Acquisition/construction of capital assets Proceeds from sale of capital assets Capital contributions Deposits with trustees Deferred proceeds from capital leases

Net cash provided(used) by capital and related financing activities

Cash flows from investing activities Purchases of investment securities

Proceeds from sale of investment securities Interest and dividends earned on investment securities

Net cash provided(used) by investing activities

Net increase(decrease) in cash and cash equivalents 1L494

Cash and cash equivalents at beginning of year 117,942

Cash and cash equivalents at end of year $ 129.436

LOUISIANA STATE BOARD OF EXAMINERS OE INTERIOR DESIGNERS (BTA) (concluded) STATEMENT OE CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2015

Operating mcome(loss) $ 18,437 Adjustments to reconcile operating income(loss) to net cash

provided(used) by operating activities: Depreciation/mnortization Provision for uncollectible accounts Other

Chmges in assets md liabilities: (Increasejdecrease in accounts receivable, net (Increasejdecrease in due from other funds (Increasejdecrease in prepayments (Increasejdecrease in inventories (Increasejdecrease in other assets

Increase(decrease) in accounts pay able md accruals 102 Increase(decrease) in compensated absences payable 619 Increase(decrease) in due to other funds Increase(decrease) in deferred revenues

Increase(decrease) in pension liability (8,293) Increase(decrease) in OPEB payable Increase(decrease) in other habilities

Net cash provided(used) by operating activities $ 10,865

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.

LOUISIANA STATE BOARD OF EXAMINERS OF INTERIOR DESIGNERS (BTA) STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2015

Please provide an explanation of what is included in "other." If there are multiple reasons, please list each out separately along with the amount.

* Other (operating cash payments)

**Other (cash flows from non capital financing activities)

STATE OF LOUISIANA LOUISIANA STATE BOARD OF EXAMINERS OF INTERIOR DESIGNERS (BTA) Notes to the Financial Statement As of and for the year ended June 30, 2015

INTRODUCTION

The Louisiana State Board of Examiners of Interior Designers (BTA) was created by the Louisiana State Legislature under the provisions of Louisiana Revised Statute 37:3171 The following is a brief description of the operations of Louisiana State Board of Examiners of Interior Designers (BTA) and includes the parish/parishes in which the (BTA) is located.

A. NOT USED

B. NOT USED

C. DEPOSITS WITH FINANCIAL INSTITUTIONS AND INVESTMENTS (If all agency cash and investments are deposited in the State Treasury, disregard Note C.) See Appendices Packet - Appendix A at http://www.doa.louisiana.gov/OSRAP/afrpackets.htm. for information related to Note C.

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 Louisiana State Board of Examiners of Interior Designers (BTA) may deposit funds within a fiscal agent bank selected and designated by the Interim Emergency Board. Further, the (BTA) 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

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) $ 96,524 $ 33,258 $ $ 129,782

Deposits in bank accounts per bank $ 96,093 $ 33,258 $ $ 129,351

Bank balances exposed to custodial credt risk: $ $ $ $

a. Uninsured and uncollateralized b, Uninsured and collateralized with securities

held by the pledging institution

NOTE: The "Deposits in bank accounts per bank" will not necessarily equal the "Deposits per statement of net position" due to outstanding items.

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

1. Chase operating $ 96,524 2. Chase Certificate of Deposit 33,258 3 .

4 .

Total $ 129.782


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 $ Petty cash $ 85

2. INVESTMENTS None

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 depreaated S - S - S - S - S - S - S Other capital assets:

[)c[)iLX'ial:'lc land $ $ $ $ $ $ $ ** Accumulated depreciation -

Total land improvements - - - - - -Buildings -** Accumulated depreciation -

Total buildings - - - - - -Machinery & equipment 1,111 1,111 1,111 ** Accumulated depreciation (1,111) (1,111) (1,111)

Total machinery & equipment - - - - - - -Infrastructure - -** Accumulated depreciation - -

Total infrastructure - - - - - - -Software (internally generated & purchased) - -Other intangibles - -** Accumulated amortization - software - -** Accumulated amortization - other intangibles - -

Total intangibles - - - - - - -Total other capital assets S - S - S - S - S - S - S -

Capital asset summary: i/a[)ital imt dc[)i-cciatcd $ ^ ^ ^ ^ ^ ^ ^ Other capital assets, book value 1,111 - 1,111 - - - 1,111

Total cost of capital assets 1,111 ^ 1,111 ^ ^ ^ 1,111 Accumulated depreciation/amortization (1,111) - (1,111) - - - (1,111)

Capital assets, net S - S - S - S - S - S - S -

* Should only be used for those completed proj ects coming out of construction-in-progress to capital assets. ** Enter a negative number except for accumulated depreciation/amortization in the retirement column

STATE OF LOUISIANA Louisiana State Board of Examiners of Interior Designers (BTA) Notes to the Financial Statement As of and for the year ended June 30, 2015

If other intangible assets were reported in the table above, list the types of intangible assets, their cost, and accumulated amortization for each type of intangible assets reported.

E. INVENTORIES None

F. RESTRICTED ASSETS None

G. NOT USED

H. NOT USED

I. OTHER POSTEMPLOYMENT BENEFITS (OPEB) None

J. LEASES

NOTE; Where five-year amounts are requested, Ust the total amount (sumt for the five-year period, not the annual amount for each of the five years.)

1. OPERATING LEASES

The total payments for operating leases during fiscal year June 30, 2015 amounted to $3,600. (Note: If lease payments extend past FY 2030, create additional columns and report these future minimum lease payments in five year increments.) A schedule of payments for operating leases follows:

Nature of lease FY 2016 FY 2017 FY 2018 FY 2019 FY 2020 FY 2021-2025 FY 2026-2030 Office Space $ 660 $ $ $ $ $ $ Equipment Land Ottier Total $ 660 $"

2. CAPITAL LEASES None

Capital leases (are/are not) recognized in the accompanying financial statements. The amounts to be accrued for capital leases and the disclosures required for capital and operating leases by National Council on Governmental Accounting (NCGA) Statement No. 5, as adopted by the Governmental Accounting Standards Board, and GASB Statement 62 should be reported on the following schedules:


Capital leases are defined as an arrangement in which any one of the following conditions apply: (1) ownership transfers by the end of the lease, (2) the lease contains a bargain purchase option, (3) the lease term is 75% of the asset life or, (4) the discounted minimum lease payments are 90% of the fair market value of the asset.

Schedule A should be used to report all capital leases including new leases in effect as of 6/30/15. In Schedule B, report only those new leases entered into during fiscal year 2014-2015.

SCHEDULE A - TOTAL AGENCY CAPITAL LEASES EXCEPT LEAF

Remaining Remaining Gross Amount of interest to principal to

Leased Asset end of end of

Nature of lease (Historical Cost) lease lease

a. Office space $ $ $ b. Buildings c. Equipment d. Land e. Other

Total $ - $ - $

The following is a schedule by years of future minimum lease payments under capital leases together with the present value of the minimum lease payments as of (last day of your fiscal year) and a breakdown of yearly principal and interest: (Note: If lease payments extend past EY2034, create additional rows and report these future minimum lease payments in five year increments.)


Year ending June 30:

2016 $ 2017 2018 2019 2020 2021-2025 2026-2030 2031-2035

Total

Total minimum lease payments Less amounts representing executory costs

Net minimum lease payments Less amounts representing interest

Present value of net minimum lease payments

SCHEDULE B - NEW AGENCY CAPITAL LEASES EXCEPT LEAP

Nature of lease

a. Office space b. Buildings c. Equipment d. Land e Other

Total

Gross Amount of Leased Asset

(Historical Cost)

Remaining interest to

end of lease

Remaining principal to

end of lease

The following is a schedule by years of future minimum lease payments under capital leases together with the present value of the net minimum lease payments as of (last day of your fiscal year) and a breakdown of yearly principal and interest: (Note: If lease payments extend past FY 2035, create additional rows and report these future minimum lease payments in five year increments.)


Year ending June 30: Total

2016 $ 2017 2018 2019 2020 2021-2025 2026-2030 2031-2035

Total minimum lease payments Less amounts representing executory costs

Net minimum lease payments Less amounts representing interest

Present value of net minimum lease payments

SCHEDULE C - LEAE CAPITAL LEASES

Remaining Remaining Gross Amount of interest to principal to

Leased Asset end of end of Nature of lease (Historical Cost) lease lease

a. Office space $ $ $

b. Equipment

c. Land

d. Other Ti'tal

The following is a schedule by years of future minimum lease payments under capital leases financed through the LEAE program, together with the present value of the net minimum lease payments as of (last day of your fiscal year) and a breakdown of yearly principal and interest: (Note: If lease payments extend past EY 2035, create additional rows and report these future minimum lease payments in five year increments.)


Year ending June 30: Total

2016 $ 2017 2018 2019 2020 2021-2025 2026-2030 2031-2035

T otal minimum lease payments ^ Less amounts representing executory costs

Net minimum lease payments ^ Less amounts representing interest

Present value of net minimum lease payments $ ^

3. LESSOR DIRECT EINANCING LEASES None

A lease is classified as a direct financing lease (1) when any one of the four capitalization criteria used to define a capital lease for the lessee is met and (2) when both the following criteria are satisfied: • Collectability of the minimum lease payments is reasonably predictable.

• No important uncertainties surround the amount of the unreimbursable costs yet to be incurred by the lessor under the lease.

Provide a general description of the direct financing agreement and complete the chart below:

Remaiiining

Minimum lease Remaining interest princ^al to

Composition of lease Date of lease payment receivable to end of lease end of lease

a. Office space $ $ $

b. Buildings

c. Equipment

d. Land

e. Other

Less amounts representing executory costs Minimum lease payment receivable

Less allowance for doubtful accounts Net minimum lease payments receivable

Less estimated residual value of leased property Less unearned income

Net investment in direct financing lease


Minimum lease payment receivables do not include contingent rentals which may be received as stipulated in the lease contracts. Contingent rental payments occur if, for

example, the use of the equipment, land, or building etc., exceeds a certain level of activity each year. Contingent rentals received for fiscal year 2015 were $ for office space, $ for buildings, $ for equipment, $ for land, and $ for other.

The following is a schedule by year of minimum leases receivable for the remaining fiscal years of the lease as of (the last day of your fiscal year): (Note: If lease receivables extend past FY 2035, please create additional rows and report these future minimum lease payment receivables in five year increments.)

Year ending : 2016 $ 2017 2018 2019

2020 2021-2025 2026-2030 2031-2035

fotal S

4. LESSOR - OPERATING LEASE

When a lease agreement does not satisfy at least one of the four criteria (common to both lessee and lessor accounting), or both of the criteria for a lessor lease (collectability and no uncertain reimbursable costs), the lease is classified as an operating lease. In an operating lease, there is no simulated sale and the lessor simply records rent revenues as they become measurable and available.

Provide the cost and carrying amount, if different, of property on lease or held for lease organized by major class of property and the amount of accumulated depreciation as of

20 :

Accumulated Carrying Cost depreciation amoimt

a. Office space b. Building c. Equipment d. Land e. Other

T otal $

10


Current year lease revenues received in fiscal year totaled $ . The following is a schedule by years of minimum future rentals receivable on non-cancelable operating lease(s) as of (the last day of your fiscal year): (Note: If lease receivables extend past FY 2035, please create additional rows and report these future minimum lease payment receivables in five year increments.)

Year Ended June 30, Office Space Equipment Land Other Total

2016 $ $ $ $ $ 2017 2018 2019 2020

2021-2025 2026-2030 2031-2035

Total

Contingent rentals received from operating leases received for your fiscal year was $ for office space, $ for buildings, $ for equipment, $ for land, and $ for other.

K. LONG-TERM LIABILITIES

The following is a summary of long-term debt transactions of the entity for the year ended June 30, 2015:

June 30, June 30, due within 2014 Additions Reductions 2015 one year

Notes and bonds payable: Notes payable $ $ $ $ - $ Bonds payable -

Total notes and bonds ..... Other liabilities:

Contracts payable -Compensated absences payable 5,595 619 6,214

Capital lease obligations -Claims and litigation -Pollution remediation obligation -OPEB payable -Other long-term liabilities -

Total other liabilities

Total long-term liabilities :

5,595 619 6,214 Total other liabilities

Total long-term liabilities : S 5,595 $ 619 $ - $ 6,214 $

(Balances at June 30^ should include current and non-current portion of L-T liabilities.)

11


(Seined in GASB Statement No. 69, and that meet the service continuation requirement. For more information on GASB 69, see Appendix J on OSRAP's and OSRAP a copy of the amortization schedule for any new debt issued.) The totals must equal the statement of net position for each type of long-term liabilities.

L. CONTINGENT LIABILITIES None

M. RELATED PARTY TRANSACTIONS None

N. ACCOUNTING CHANGES

Accounting changes made during the year involved a change in accounting principle (principle, estimate or entity). The effect of the change is being shown in Note AA.

O. IN-KIND CONTRIBUTIONS None

P. DEFEASED ISSUES None

Q. REVENUES - PLEDGED OR SOLD (GASB 48) None

R. GOVERNMENT COMBINATIONS & DISPOSALS OF GOV T OPERATIONS None

S. VIOLATIONS OF FINANCE-RELATED LEGAL OR CONTRACTUAL PROVISIONS None

T. SHORT-TERM DEBT None

U. DISAGGREGATION OF RECEIVABLE BALANCES None

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 $ $ 1.681 $ $ $ 1.

Total payables

W. SUBSEQUENT EVENTS None

12


X. SEGMENT INFORMATION & REPORTING FUNDS OF A BLENDED COMPONENT UNIT None

Y. DUE TO/DUE FROM AND TRANSFERS None

Z. PENSION LIABILITY

A. If you have employees who are participants in one of the pension systems listed below, you must record your pension liability on your financial statements. The Plans are the Louisiana State Employees Retirement System (LASERS), Teachers Retirement System of Louisiana (TRSL), Louisiana School Employees' Retirement System (LSERS), District Attorneys' Retirement System (DARS) and Registrars of Voters Employees' Retirement System (ROVERS). The amounts to make this journal entry have been computed for you and can be found on OSRAP's website at http;//www.doa.louisiana.gov/OSRAP/afrpackets.htm. Select "Pension Amounts as of July 1, 2014, to be used for fiscal year ending June 30, 2015." Make the entry as follows:

Debit Credit

Beginning net position XXX *Deferred outflows related to pensions XXX

Deferred inflows related to pensions XXX Pension expense XXX

Net pension liability XXX

(Please use the amounts provided by OSRAP.)

In addition to the iournal entrv above, another iournal entrv should be made to complv with GASB Statement 71. The employer should recognize a deferred outflow of resources for its pension contributions made between the measurement date and the agency's fiscal year end (7/1/14 - 6/30/15 for agencies with a fiscal year end). Note: In other words, debit "deferred outflows related to pensions" and credit the account used to charge the employer's portion of the pension contributions made for FY 2015 (for agencies with a 6/30 year end). This figure is the total of the employer contributions reported in Part B of this note disclosure (for entities with a 6/30/15 year end).

*Note: Deferred outflows related to pensions on the SNP should equal the deferred outflow amount found on OSRAP's website plus the employer's portion of FY 2015 pension contributions.

B. Please complete the following for each listed Pension System in which you have employees covered by that system. Covered-Employee Payroll is defined as the total gross payroll of employees that are provided with pensions through the pension plan. It is a measure of the overall payroll of employees participating in the pension systems and includes pensionable as well as non-pensionable pay.

13



It does not include: • Related benefits; • Reimbursement of meals and travel; • Pay of employees subject to Social Security tax; or • Pay of employees that participate in the Optional Retirement Plan (ORP) of

Teachers and LASERS.

It does include: • Overtime; • Fringe benefits (such as a car allowance or bousing allowance added to the

gross wages of an employee); • Per diem paid to board members if the person participates in the pension

system; • Pay of DROP employees (since DROP employees are provided pensions); • Pay of employees subject to Social Security tax prior to the employee

becoming a State pension plan participant; • Total annual pay of an employee who was covered by two different pension

plans (the plan on which we are requesting information and another) in the same year;

• Payout of annual leave upon termination; and • On-call pay.

When reporting the employer contributions, report the contributions made for the period on an accrual basis. For example, if you pay retirement contributions for June 2015 in July 2015 and a retirement contribution payment was made in July 2014 for FY 2014, then the payment made in July 2015 should be included and the payment made in July 2014 would be excluded in calculating the FY 2015 retirement contributions.

LASERS: 1 Employer Contributions to the Pension Plan between 7/1/14 — 6/30/15: 4,625 2 Covered-Employee Payroll between 7/1/14 — 6/30/15: 1,200

TRSL: 1 Employer Contributions to the Pension Plan between 7/1/14— 6/30/15: 2 Covered-Employee Payroll between 7/1/14 — 6/30/15:

LSERS: 1 Employer Contributions to the Pension Plan between 7/1/14 — 6/30/15: 2 Covered-Employee Payroll between 7/1/14 — 6/30/15:

DARS: 1 Employer Contributions to the Pension Plan between 7/1/14 — 6/30/15:

14


2 Covered-Employee Payroll between 7/1/14 — 6/30/15: _

ROVERS: 1 Employer Contributions to the Pension Plan between 7/1/14 — 6/30/15: 2 Covered-Employee Payroll between 7/1/14 — 6/30/15:

AA. PRIOR-YEAR RESTATEMENT OF NET POSITION

The following adjustments were made to restate beginning net position for June 30, 2014.

Ending net position

6/30/14 as reported to

OSRAP on PYAFR

^Adjustments to ending net

position 6/30/14 (after APR

was submitted to OSRAP)

+ or(-)

110.767

Restatements

(Adjustments to

beg. balance 7/1/14)

+ or(-)

(118,593)

Beg net position

@ 7/1/14

as restated

a

* Include all audit adjustments accepted by the agency or entity. Each adjustment must be explained in detail on a separate sheet.

BB. ASSETS RESTRICTED BY ENABLING LEGISLATION (GASB 46) None

CC. IMPAIRMENT OF CAPITAL ASSETS & INSURANCE RECOVERIES None

DD. EMPLOYEE TERMINATION BENEFITS None

EE. POLLUTION REMEDIATION OBLIGATIONS N/A

Pollution remediation costs (or revenue) should be reported in the statement of activities and statement of revenues, expenses, and changes in net position, if appropriate, as a program or operating expense (or revenue), special item, or extraordinary item in accordance with the guidance in Statement 34.

Disclosures:

For recognized pollution remediation liabilities and recoveries of pollution remediation outlays, governments should disclose the following: a. The nature and source of pollution remediation obligations (for example, federal,

state, or local laws or regulations)

15


b. The amount of the estimated liability (if not apparent from the financial statements), the methods and assumptions used for the estimate, and the potential for changes due to, for example, price increases or reductions, technology, or applicable laws or regulations

c. Estimated recoveries reducing the liability.

For pollution remediation liabilities, or portions thereof, that are not yet recognized because they are not reasonably estimable, governments should disclose a general description of the nature of the pollution remediation activities.

See OSRAP Memo 09-24, or the Q&A at http://www.doa.la.gov/OSRAP/librarv/gasb34/GASB49 QA.pdf for more information on measuring pollution remediation liabilities.

SAMPLE disclosure: (This is a sample disclosure. Adapt as necessary to fit your specific agency.)

At fiscal year end, (BTA) was a responsible party or potential responsible party in the remediation of (friable asbestos, polluted ground water, removal of leaking underground fuel storage tanks, removal of lead-based paint, diesel spill cleanup, removal and replacement of contaminated soil, oversight and enforcement-related activities, post-remediation monitoring, etc.) on

agency's/entity's property. A possible explanation for this is . Further investigation to determine the full nature and

extent of this contamination and required remediation has lead to a potential liability of $ . The (agency) paid $ in remediation costs for fiscal year 2015 and is reporting a balance of $ for the liability. At this time the complete cost for remediation is unable to be estimated as a result of future remediation contracts, inflation, and the amount of time involved. As these costs become estimable and costs incurred, the liability will be adjusted.

The following worksheet is provided to assist in completing required note disclosure and in determining the agency's pollution remediation activities, current year expenses, adjustments to pollution remediation obligations, and the amount of the year end liability.

16

GASB49 Inventory Log FYE 6/30/15

Project Name ProjectNumber Year Balance Increases

Decreases 6/30/15 Ending (expenditures) Decreases (other Balance (including

(including accruals) adjustments) accruals) Percent

m n

Non-Ourrent Current Portion of Portion of L/T

L/TDebt Debt Recoveries

P

13th Period Expenditures Notes

Projects NOT Previously Reported: c

ProiectsBeaunafter7/1/14: d

Totals

17

STATE OF LOUISIANA Louisiana State Board of Examiners of Interior Designers Notes to the Financial Statement As of and for the year ended June 30, 2015

a Enter agency/department name

b List projects reported in the prior fiscal year that had an outstanding liability at 6/30/14

c List projects that were overlooked or not included as remediation projects in previous fiscal years

d List remediation projects that were begun/identified in the fiscal year ending 6/30/2015

e Enter project number assigned by EP&C, DEQ, or other number assigned to identify project

Year the project was begun—this is not necessarily the year remediation began; it should be the t year the pollution was identified and includes time involved to develop a remediation plan and

the actual remediation process

This column is used to report those projects that were included/added in the previous fiscal year ^ and had a balance outstanding at the end of that year

This column is for reporting increases in the estimated remediation cost, whether from expanding the scope of the project to contracting for a specific service.

i Record total expenditures related to the project made during the fiscal year, including those made in the 13th period (13th period expenditures are also shown separately in column AB (p)

Record activities that decrease the estimated remediation liability that are not expenditures—for j example, amounts included in original estimate were overstated and actual was less than what

was recorded; scope of project not as extensive as originally estimated.

k The formula in this column sums columns J, L, N, and P (g. Ii. i, and i)

I Indicate percentage of project completion in this column

Amounts in this column represent the portion of the ending liability that are due and payable within the next 12 months

Amounts in this column represent the portion of the ending liability that are not due and payable II until after 6/30/16. This amount plus the amount in column V (m) must total the amount in

column R (k)

This column is to identify any amounts that have been or will be received from other sources such as other responsible parties or insurance proceeds to help cover the cost of remediation

Record amounts expended on pollution remediation projects during the 13th accounting period ^ in this column—this amount should be included in column N (i)

Provide reference and note explanations on an extra page, for example: (1) awaiting court decision

18


FF. NOT USED

GG. RESTRICTED ASSETS - OTHER SPECIFIC PURPOSES

Per GASB Statement 34, paragraph 34, assets are reported as restricted when constraints on asset use are either extemally imposed by creditors, such as through debt covenants, grantors, contributors, or laws or regulations of other governments imposed by law through constitutional provisions or enabling legislation. Restricted Assets are reported on the statement of net position as restricted by Capital Projects, Debt Service, Unemployment Compensation, and Other Specific Purposes. The statement of net position amount for Restricted Assets - Other Specific Purposes should be hirther defined by function as follows:

Restricted Assets

Conservation and Environment $ Corrections Culture, Recreation, and Tourism Education General Government Health and Welfare Public Safety Transportation and Development Youth Services

Total $ ^

HH. SERVICE CONCESSION ARRANGEMENTS

Service Concession Arrangements (SCAs) are types of public-private or public-public partnerships. The term public-private partnership is used to refer to a variety of service arrangements, management arrangements, and SCAs. An SCA is an arrangement between a government (the transferor) and an operator, who may be a governmental entity or a nongovernmental entity, in which all four criteria are met. For additional information, see OSRAP Memo 13-24 at http://www.doa.louisiana.gov/OSRAP/librarv/memos/13/OSRAP1324.pdf.

Provide the following information:

• Identify the parties to the arrangement:

The time period of the SCA: Start date: End date:

The asset/facility that is involved:

19

http://www.doa.louisiana.gov/OSRAP/librarv/memos/13/OSRAP1324.pdf


General description of the arrangement - management objectives, and status of the project during the construction period:

The nature and amounts of assets, liabilities, and deferred inflow of resources:

The nature and extent of rights retained by the transferor or granted to the governmental operator under the agreement:

Identify the significant consideration - up-front payments, installment payments, a new facility, improvements to an existing facility, etc.

Arrangements that have provisions for guarantees and commitments such as the transferor being responsible for the debt if the operator defaults or may include a minimum revenue guarantee to the operator. Provide the following:

• Identify the guarantee and commitment:

• Duration of the arrangement:

• Significant contract terms of the guarantee or commitment:

Attach select pages from the service concession arrangement that provide the facts.

II. NONFXCHANGF FINANCIAL GUARANTEES (GASB 70)

Nonexchange financial guarantees are transactions in which the following occur: 1) An entity guarantees an obligation of another legally separate entity or individual which requires

the guarantor to indemnify a third-party obligation holder in the event that the entity or individual that issued the guaranteed obligation does not fulfill its requirements under the obligation; and

2) The entity extending the financial guarantee does not receive equal or approximately equal value in return.

20


For additional information on nonexehange financial guarantees, see OSRAP Memo 14-23 at http://www.doa.louisiana.gov/OSRAP/librarv/memos/14/OSRAP1423.pdf.

Please provide the following information for nonexehange financial guarantees where your agency is acting as the suarantor.

A. Disclose the types of obligations guaranteed (mortgages, bonds, student loans).

Types of Obligations Guaranteed Length of T ime of

Guarantee

Total Amount of Outstanding Nonexehange

Financial Guarantees*

*lnclude outstanding guaranteed amounts as of 6/30/15.

B. Disclose the legal authority and limits for extending guarmtees.

C. Disclose arrangements for recovering payments from the issuer or issuer of the obligations in event of default and payment is rendered by your agency. Disclose these arrangements for each type of obligation guaranteed.

D. Complete the following table if your agency has either 1) determined that it is more likely than not that your agency will be required to make payments on nonexehange financial guarantees your agency extended or 2) made payments during the fiscal year on nonexehange financial guarantees your agency extended. Disclose decreases (payments made) during the fiscal year even if your agency's balance is zero at fiscal year end. Please add additional lines as necessary.

Types of Obligations Guaranteed

Balance at 7/1/2014 *Increases **Decreases

***Balance at 6/30/15

Payments to date

* Includes initial recognition and adjustments increasing estimated liability ** Guarantee payments made and adjustments decreasing estimates ***6/30/15 estimated liability should be reported as ̂ 'claims and litigation payable'''' in the SNP

21

http://www.doa.louisiana.gov/OSRAP/librarv/memos/14/OSRAP1423.pdf


E. Disclose the amount expected to be recovered from the issuer for payments made through the current fiscal year-end on guarantees listed in the table.

If your agency has an obligation(s) guaranteed by another entity as part of a nonexchange financial guarantee transaction, please provide the following information:

A. Complete the table for both current nonexchange financial guarantees and nonexchange financial guarantees that are no longer outstanding, but payment was rendered by the guarantor during the current fiscal year. Please add additional lines as necessary.

Guarantor Payments made with Respect to

Nonexchange Financial Guaranteed Obligations

Amount of Nonexchange

Types of Financial Current Name of Obligations Length of time Guaranteed Year Payments Guarantor Guaranteed of Guarantee Obligations Payments to date

B. Disclose arrangements for repaying the guarantor of the obligations in the event of default and payment is rendered by the guarantor on your agency's behalf.

C. List the outstanding amounts at the end of the current fiscal year, if any, required to be repaid to the entity that provided the guarantee.

Outstanding Amount to be Guarantor Repaid to the Guarantor

22

STATE OF LOUISIANA Louisiana State Board of Examiners of Interior Designers (BTA) SCHEDULE OF PER DIEM PAID TO BOARD MEMBERS

June 30, 2015 (Fiscal close)

Name Amount

Deborah Steinmetz $

TL Richie 679

Carolyn Sawyer

Marion Johnston 582

JoAnnHymel 582

Andrea Dru' Lamb 485

Karen Hazel 582

Total $ 3.686

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. No payments were made to the Board Members during the fiscal year June 30, 2015

SCHEDULE 1

STATE OF LOUISIANA Louisiana State Board of Examiners of Interior Designers (BTA)

SCHEDULE OF NOTES PAYABLE June 30, 2015

(Fiscal close)

Principal Principal Interest Date of Original Outstanding Redeemed Outstanding Interest Outstanding

Issue Issue Issue 6/30/PY (Issued) 6/30/CY Rates 6/30/CY

Total

*Send copies of new amortization schedules

SCHEDULE 3-A


SCHEDULE OF BONDS PAYABLE June 30, 2015

(Fiscal close)

Principal Principal Interest Date of Original Outstanding Redeemed Outstanding Interest Outstanding

Issue Issue Issue 6/30/PY (Issued) 6/30/CY Rates 6/30/CY Series:

Unamortized Discounts and Premiums Series:

Total

*Note: Principal outstanding (bond series minus unamortized costs) at 6/30/15 should agree to bonds payable on the statement of net position.

Send copies of new amortization schedules for bonds and unamortized costs.

SCHEDULE 3-B


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


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


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

*Note: Principal outstanding (bond series plus minus unamortized costs) at 6/30/15 should agree to bonds payable on the statement of net position.

SCHEDULE 4-C

STATE OF LOUISIANA

Louisiana State Board of Examiners of Interior Designers (BTA)

COMPARISON FIGURES

To assist OSRAP in determining the reason for the change in financial position for the State, please complete the schedule below. If the change is greater than $5 million, explain the reason for the change. Please provide adequate details to clearly explain the change from last year.

Percentage 2015 2014 Difference Change

1)Revenues $ 89,439 $ 92,038 $ ( 2,559) $ ( 2.78%)

Expenses 70,373 87,337 ( 16,964) (19.42%)

2) Capital assets -

Long-term debt -

Net position 11,240 ( 7,826) 19,066 243.63%

Explanation for change:

SCHEDULE 15

SCHEDULE 16 - COOPERATIVE ENDEAVORS FOR THE YEAR ENDED JUNE 30,2015

AGENCY NUMBER AGENCY NAME

Co Dtract

FiDancial

Manag ement

System tf

Parties

to the

Coop

Brief

DescriptioD

of the

Co 0 p

Mnlti-year,

ODe-Time,

or Other

Ap p ro priatio n

Origiaal

A mo nnt

of Coop, Pins

Ameodme Dts,

if any

Date of

Original

Coop was

Effective

Eod Date of

Coop.as

Amended, if

Applicable

nmrliiKr Soiirop itpf Coon AoTPompnt

Paid -

Incep tic n

to Date for the

year ended

6/30/201S

Net

Liah ility

for the

year ended

6/30/2015

Co Dtract

FiDancial

Manag ement

System tf

Parties

to the

Coop

Brief

DescriptioD

of the

Co 0 p

Mnlti-year,

ODe-Time,

or Other

Ap p ro priatio n

Origiaal

A mo nnt

of Coop, Pins

Ameodme Dts,

if any

Date of

Original

Coop was

Effective

Eod Date of

Coop.as

Amended, if

Applicable

(based on Net Liability for the year ended June 30, 2015)

Paid -

Incep tic n

to Date for the

year ended

6/30/201S

Net

Liah ility

for the

year ended

6/30/2015

Co Dtract

FiDancial

Manag ement

System tf

Parties

to the

Coop

Brief

DescriptioD

of the

Co 0 p

Mnlti-year,

ODe-Time,

or Other

Ap p ro priatio n

Origiaal

A mo nnt

of Coop, Pins

Ameodme Dts,

if any

Date of

Original

Coop was

Effective

Eod Date of

Coop.as

Amended, if

Applicable

10 0^0

state

10 0%

SGR

10 0%

Stat. Ded.

10 0%

G.O. Bonds

10 0%

Federal

10 0%

LAT

10 0%

Co mbinatio n

Paid -

Incep tic n

to Date for the

year ended

6/30/201S

Net

Liah ility

for the

year ended

6/30/2015

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

TOTAL 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 o.oc

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