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The document includes management’s responsibility for fair presentation, the auditor’s responsibility describing planning, evidence gathering, and assessment of risks and internal control, and an opinion stating the financial statements present fairly in all material respects. 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REPORT  \nDECEMBER 31,2017  \nPAGE  \nINDEPENDENT AUDITOR'S REPORT…………………………………………………………………………………………1-3  \nFINANCIAL STATEMENTS:  \nStatements of Financial Position…………………………………………………………………………………………………………………4  \nStatements of Activities…………………………………………………………………………………………………………………………………5  \nStatements of Cash Flows………………………………………………………………………………………………………………………………6  \nNotes to Financial Statements ………………………………………………………………………………………………………………7-19  \nSUPPLEMENTARY INFORMATION:  \nSchedules of Functional Expenses ………………………………………………………………………………………………………20  \nSchedules of Support, Revenue,and Expenses…………………………………………………………………………………21-22  \nSchedule of Compensation, Benefits, and Other Payments to  \nExecutive Director…………………………………………………………………………………………………………………………………………23  \nOTHER SUPPLEMENTARY INFORMATION:  \nSchedule of LSC Funding Passed-through to Subrecipients (Unaudited)…………………………………24  \nSchedule of LSC Excess Carryover Balance …………………………………………………………………………………………25  \nINDEPENDENT AUDITOR’S REPORT ON INTERNAL CONTROL OVER  \nFINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS  \nBASED ON AN AUDIT OF FINANICALSTATEMENTS PERFORMED IN  \nACCORDANCE WITH GOVERNMENTAUDITING STANDARDS……………………………………26-27  \nINDEPENDENT AUDITOR’S REPORT ON COMPLIANCE FOR  \nEACH MAJOR PROGRAM AND ON INTERNAL CONTROL  \nOVER COMPLIANCE REQUIRED BY THE UNIFORM GUIDANCE……………………………28-30  \nSCHEDULE OF EXPENDITURES OF FEDERALAWARDS…………………………………………………31  \nNotes to Schedule of Expenditures of Federal Awards ………………………………………………………………………32  \nSCHEDULE OF FINDINGS ANDQUESTIONED COSTS……………………………………………………33  \nSUMMARY SCHEDULE OF PRIOR YEAR AUDIT FINDINGS……………………………………………34  \nWilliam G.Stamm,CPALindsayJ.Calub,CPA,LLCGuy L.Duplantier,CPAMichelle H.Cunningham,CPADennis W.Dillon,CPAGrady C.Lloyd,III CPA  \nHeather M.Jovanovich,CPATerri L.Kitto,CPA  \nMichaelJ.O'Rourke,CPA  \nDavid A.Burgard,CPA  \nCliffordJ.Giffin,Jr.,CPA  \nA.J.Duplantier,Jr.,CPA(1919-1985)  \nFelix J.Hrapmann,Jr.CPA(1919-1990)  \nWilliam R.Hogan,Jr.,CPA(1920-1996)James Maher,Jr.CPA(1921-1999)  \nNew Orleans  \n1615 Poydras Street,  \nSuite 2100  \nNew Orleans,LA 70112  \nPhone:(504)586-8866  \nFax:(504)525-5888  \nNorthshore  \n1290 Seventh Street  \nSlidell,LA 70458  \nPhone:(985)641-1272  \nFax:(985)781-6497  \nHouma  \n247 Corporate Drive  \nHouma,LA 70360  \nPhone:(985)868-2630  \nFax:(985)872-3833  \nNapoleonville  \n5047 Highway 1  \nP.O.Box 830  \nNapoleonville,LA 70390  \nPhone:(985)369-6003  \nFax:(985)369-9941  \n# INDEPENDENT AUDITOR'S REPORT\n\nApril 25,2018  \nBoard of Directors  \nAcadiana Legal Service CorporationLafayette,LA  \n# Report on the Financial Statements\n\nWe have audited the accompanying financial statements of the AcadianaLegal Service Corporation (the Corporation),which comprise the statements offinancial position as of December 31,2017,the related statements of activities,andcash flows for the year then ended,and the related notes to the financial statements.  \n# Management's Responsibilityfor the Financial Statements\n\nManagement is responsible for the preparation and fair presentation of thesefinancial statements in accordance with accounting principles generally accepted inthe United States of America;this includes the design,implementation,and main-tenance of internal control relevant to the preparation and fair presentation offinancial statements that are free from material misstatement,whether due to fraudor error.  \n## Auditor's Responsibility\n\nOur responsibility is to express an opinion on these financial statementsbased on our audit.We conducted our audit in accordance with auditing standardsgenerally accepted in the United States of America and the standards applicable tofinancial audits contained in Government Auditing Standards,issued by theComptroller General of the United States.Those standards require that we plan andperform the audit to obtain reasonable","cbCaiow2iBtPIkA0","https://ap.wps.com/l/cbCaiow2iBtPIkA0","pdf",2937513,57,"English","# Index to Report\n## Independent Auditor’s Report\n## Financial Statements\n### Statements of Financial Position\n### Statements of Activities\n### Statements of Cash Flows\n### Notes to Financial Statements\n## Supplementary Information\n### Schedules of Functional Expenses\n### Schedules of Support, Revenue, and Expenses\n### Executive Director Compensation and Benefits\n## Other Supplementary Information\n### LSC Funding Passed-through to Subrecipients (Unaudited)\n### LSC Excess Carryover Balance\n## Auditor’s Report on Internal Control and Compliance","[{\"question\":\"What financial period do the audited statements cover?\",\"answer\":\"The report covers the year ended December 31, 2017.\"},{\"question\":\"What are the main sections included in the report’s index?\",\"answer\":\"The index lists the independent auditor’s report, primary financial statements (including statements of financial position, activities, and cash flows), notes, and multiple supplementary schedules, including federal awards and audit findings.\"},{\"question\":\"What does the auditor’s opinion state about the financial statements?\",\"answer\":\"The auditor concludes the financial statements present fairly, in all material respects, the corporation’s financial position and related changes in net assets and cash flows, in conformity with U.S. generally accepted accounting principles.\"}]","Acadiana Legal Service Corporation - Financial Statements and Independent Auditor’s Report - December 31, 2017 | PDF",1789813106,20]