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\ncopy and PLACE  \nBACK in ILE)  \n# EAST BATON ROUGE MORTGAGEFINANCE AUTHORITY\n\nFinancial Statements for the Year EndedDecember 31,1998 and SupplementaryInformation and Independent Auditors'Report  \nIndependent Auditors'Report on Compliance and on(nternal Control Over Financial Reporting BasedUpon the Audit Performed In Accordance WithGovernment Auditing Standards  \nUnder provisions of siate lav,thisreport is a public documen.  Acopy of the report has been submit-ted to the audiied,or reviewed,entityand other appropriate publicofficials.The report is availcble forpublic inspection at the BatonRougc office of the LegislativeAudi.tor and,where appropriate,at theoffice of the parish clerk of court.  \nRelease Date.           -14-9  \nINDEPENDENT AUDITORS'REPORT  \nTo the Board of Trustecs of theEast Baton Rougc Mortgage Finance Authority  \nWe have audited the accompanying individual program and unrestricted fund balance shects of thc EastBaton Rouge Mortgagc Finance Authority (the Authority)as of December 31,1998,and the relatedindividual statements of revenues,expenses and changes in fund balances (deficits)and cash flows for theyear then ended.These financial statemcnts are the responsibility of thc Authority's managcment.Ourrcsponsibility is to express an opinion on these financial statements based on our audit.  \nWe conducted our audits in accordance with generally accepted auditing standards and GovernmentAuditing Standards.Those standards rcquire that we plan and perform the audit to obtain reasonableassurance about whcther the financial statements are free of material misstatement.An audit includcscxamining,on a test basis,evidence supporting the amounts and disclosures in the financial statcments.Anaudit also includes assessing the accounting principlcs used and significant estimates made by management,as well as evaluating the ovcrall financial statement presentation.We believe that our audits providc areasonablc basis for our opinion.  \nIn our opinion,such financial statements present fairly,in all material respects,the financial position of eachof the individual programs and the unrestricted fund of the Authority at Deccmber 31,1998,and thcirrevenues,cxpenses and changes in fund balances(deficits)and their cash flows for the year then cnded inconiformity with gcncrally acccpted accounting principlcs.  \nAs discussed in Note 2 to the financial statements,the Authority changed its method of accounting forinvestmcnts to conform with Statement of Governmental Accounting Standards Board No.31 effectivcJanuary 1,1998.  \nThe year 2000 supplemcntary information on page 24 is not a required part of the basic financial statemcnts,but is supplementary information required by the Governmental Accounting Standards Board,and we didnot audit and do not express an opinion on such information.Further,we were unablc to apply to theinformation certain procedures prescribcd by professional standards because of the unprecedented nature ofthe ycar 2000 issue and its effects,and the fact that authoritative measurement criteria regarding the statusof remcdiation efforts have not been established.In addition,we do not providc assurance that thc Authorityis or will become year 2000 compliant,that the Authority's year 2000 remediation efforts will bc successfulin whole or in part,or that parties with which the Authority does business are or will become year 2000compliant.  \nIn accordance with Government Auditing Standards,we have also issued a report dated June 1,1999 on ourconsideration of the Authority's compliance with laws and regulations and on internal control over financialreporting.  \nDeloitte  \nJune 1,1999  \nDeloitte Touche  \nTohmatsu  \n## EAST BATON ROUGE MORTGAGE FINANCE AUTHORITY\n\n\n| 1979     \u003Cbr>Program    |     1984  \u003Cbr>Program    | 1985  \u003Cbr>Program   | 1987  \u003Cbr>Program    | 1988  \u003Cbr>C&D  \u003Cbr>Program   | 1988  \u003Cbr>E&F  \u003Cbr>Program    | MRC","cbCaic5UmcFZt0Ds","https://ap.wps.com/l/cbCaic5UmcFZt0Ds","pdf",1026852,"English","# INDEPENDENT AUDITORS' REPORT\n## To the Board of Trustees\n## Opinion on the Financial Statements\n## Accounting Change for Investments\n## Year 2000 Supplementary Information\n## Compliance and Internal Control\n# ASSETS\n## CASH AND CASH EQUIVALENTS\n## GUARANTEED INVESTMENT AGREEMENTS\n## U.S. GOVERNMENT SECURITIES\n## MORTGAGE-BACKED SECURITIES\n## MORTGAGE LOANS RECEIVABLE\n## DEFERRED FINANCING COSTS\n# DOWNPAYMENT AND AUTHORITY\n## ASSISTANCE PROGRAMS\n## INTERPROGRAM RECEIVABLE (PAYABLE)\n## PREPAID IN","[{\"question\":\"What period do the audited financial statements cover?\",\"answer\":\"The audited financial statements cover the year ended December 31, 1998.\"},{\"question\":\"What statements are included in the audit?\",\"answer\":\"The audit includes individual program and unrestricted fund balance sheets, related statements of revenues, expenses, changes in fund balances (deficits), and cash flows.\"},{\"question\":\"How did the Authority’s accounting for investments change in 1998?\",\"answer\":\"The Authority changed its accounting method for investments to conform with Statement of Governmental Accounting Standards Board No. 31, effective January 1, 1998.\"}]","East Baton Rouge Mortgage Finance Authority - Financial Statements for the Year Ended December 31, 1998 | PDF",76]