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The document lays out the required presentation structure including Independent Auditors' Report, management’s discussion and analysis, government-wide financial statements, fund financial statements across governmental, proprietary, and fiduciary categories, and detailed notes to the financial statements. 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OFWEST MONROE,LOUISIANA\n\nFinancial ReportFor the Year Ended June 30,2012  \nTABLE OF CONTENTS  \nPage  \nIndependent Auditors'Report ………………………………………………………………………………………………………………………1-3  \nPRIMARY GOVERNMENT FINANCIAL STATEMENTS  \nRequired Supplemental Information(Part A)  \nManagement's Discussion and Analysis- …………………………………………………………………………………………4-12  \nGovernment-Wide Financial Statements  \nStatement of Net Assets ………………………………………………………………………………………………………………………………13  \nStatement of Activities…………………………………………………………………………………………………………………………………14  \nFund Financial Statements  \nGovernmental Funds:  \nBalance Sheet……………………………………………………………………………………………………………………………………………………15  \nReconciliation of the Governmental Fund Balance Sheet  \nto the Government-Wide Statement of Net Assets…………………………………………………………………16  \nStatement of Revenues, Expenditures and Changes in  \nFund Balances………………………………………………………………………………………………………………………………………………17  \nReconciliation of the Statement of Revenues, Expenditures  \nAnd Changes in Fund Balances to the Statement of Activities …………………………………18  \nProprietary Funds:  \nStatement of Net Assets…………………………………………………………………………………………………………………………………19  \nStatement of Revenues, Expenses and Changes in Net Assets……………………………………………20  \nStatement of Cash Flows……………………………………………………………………………………………………………………………21  \nFiduciary Funds:  \nStatement of Net Assets…………………………………………………………………………………………………………………………22  \nStatement of Changes in Fiduciary Net Assets……………………………………………………………………………23  \nNotes to Financial Statements ……………………………………………………………………………………………………………………24-51  \nRequired Supplemental Information(Part B)  \nBudgetary Comparison Schedules  \nGeneral Fund………………………………………………………………………………………………………………………………………………………52  \nCapital Fund…………………………………………………………………………………………………………………………………53  \nNotes to Budgetary Comparison Schedules………………………………………………………………………………54  \ni  \n# TABLE OFCONTENTS\n\nPRIMARY GOVERNMENT SUPPLEMENTAL  \nINFORMATION SCHEDULES  \nPage  \nNonmajor Special Revenue Funds:  \nCombining Balance Shee………………………………………………………………………………………………………………………55-56  \nCombining Schedule of Revenues, Expenditures and  \nChanges in Fund Balances ……………………………………………………………………………………………………………………57-58  \nWest Ouachita Senior Center  \nBalance Sheets…………………………………………………………………………………………………………………………………………………59  \nSchedules of Revenues, Expenditures and Changes in Fund Balances……………………………60  \nNonmajor Debt Service Funds:  \nCombining Balance Sheet ………………………………………………………………  \n…………………………………………………61  \nCombining Schedules of Revenues, Expenditures and  \nChanges in Fund Balances……………………………………………………………………………………………………………62  \nNonmajor Capital Project Funds:  \nCombining Balance Sheet …………………………………………………………………  \n…………………………………………………63  \nCombining Schedules of Revenues, Expenditures and  \nChanges in Fund Balances………………………………………………………………  \n………………………………………………64  \nOTHER SUPPLEMENTAL INFORMATION  \nAll Funds-  \nSchedule of Assessed Valuation and Ad Valorem  \n…………………………………………………65  \nProperty Tax Levy for 2011………………………………………………  \nSchedule of Revenues and Expenditures-  \nConvention Center………………………………………………………………………………………………………………………………………66  \nSchedule of Revenues and Expenditures-  \nIke Hamilton Expo Center……………………………………………………………………………………………………………………67  \nSchedule of Compensation Paid to Council Members………………………………………………………………………68  \nTABLE OF CONTENTS  \n# REPORTS REOUIREDBY GCIRCCLMRA-T133DTING STANDARDS\n\nReport on Internal Control Over Financial Reporting  \nAnd on Compliance and Other Matters Based  \nOn an Audit of Financial Statements Performed  \nIn Accordance With Government Auditing Standards…………………………………………………………………69-70  \nIndependent Auditors'Report on Compliance With Requirements That Could  \nHave a Direct and Material Effect On Each Major Program  \nAnd on Internal Control Over Compliance In Accordance  \nWith OMB Circular A-133…………………………………………………………………………………………………………………………71-72  \nSchedule of Findings and Questioned Costs……………………………………………………………………………………………73-74  \nSchedule of Expenditures of Federal Awards……","cbCaivaqFBvi0qge","https://ap.wps.com/l/cbCaivaqFBvi0qge","pdf",18636418,101,"English","# Independent Auditors' Report\n## Management's Discussion and Analysis\n## Government-Wide Financial Statements\n## Fund Financial Statements\n## Notes to Financial Statements\n## Required Supplemental Information (Part A)\n## Required Supplemental Information (Part B)\n## Reports Required by Government Auditing Standards","[{\"question\":\"What is the document’s reporting period for the City of West Monroe financial report?\",\"answer\":\"The report covers the year ended June 30, 2012.\"},{\"question\":\"Which major financial statement sections are included?\",\"answer\":\"It includes government-wide financial statements, fund financial statements (governmental, proprietary, and fiduciary), and notes to the financial statements.\"},{\"question\":\"What audit-related materials are presented in the document?\",\"answer\":\"The document includes an Independent Auditors' Report and additional reports addressing internal control over financial reporting and compliance, along with schedules of findings and questioned costs and other required audit schedules.\"}]","CITY OF WEST MONROE, LOUISIANA - Financial Report For the Year Ended June 30, 2012 | PDF",1789813132,35]