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Jnrj6:R !)Rovigiol]S O! Stfo Law, Tills Leport {.; a Pu!.Qi,: 'I'..,':'LTL'i!T a Copy GENEEAL PURPOSE FINANCIAL STATEMENTS AND AS WOFIT A}[ NSDU IPFNODPREL EMTHNEDN TYAEL AR]IN UEDFNIODTRMEDA STIEROPN TSEOCMRBTHSE DRU 3L0E, S1 96 jnrJ6:r !)rovigOl]S o! St~fO law, tils tclr.~oecpt yor:',;t )[t {.~h;e a:7~ pL,:"u~!;: .qti'h,:." :~'t i.,:~' .,'~L;:T,t '~L:b, ;i!'~tv(.;sd:bA, I:.ub:i~: i~;t.r~;<.[~;,~ .'. !', ~.;l:jzt,J~l otRf[ric uea,.g n~od, '.~[ftwih':eu,. :([-,;~ i'~,:Ls;o.' l,~c{o~,.le:id,-.kai to],f .'~c;tAo 'ut;drht ei- WILIAM DANIEL MCASK]L , CPA A ~rMoAEeMUsE23ioVI]nL3 aEA, KcLOESoUH~unIS{tAEinNDRg IVC70Eor4 p8r ation TABLE OF CONTENTS EIXNBDIEBPIETNSD EN-T FAIUNDAINTCOIRASL' SRTEAPTOERMTE NTS A TCYOPMEBSI NAEND BACLAONUCNET GSHREOUTP S AT SEPTEMBER 30, 196, ALl, FUND B ICNO MFBUINDE BASLTANTECMES-NT FORF TRHEVE NYEUASR ,ENDXPEDN SEITPUTREMBS EARN D30CH, A1N9GE6 S C ACNODM BICNHEADN GSETSA TEIMN ENFTU ONFD RBEAVLEANUNCES,- E-XBUPDEGNDEIT U(RGEAS,PA FBUANSDIS )AND ACTUAL-GENERAL AND SPECIAL REVENUE SNUOPTELSE MTEON TAHRE ~FINFAONRCMIATL IOSNT ASTCEHMEDNUTLSE S-GAP BASIS I SPECIAL REVENUE FUND-COMBINING SCHEDULE OF BRAELVAENCUES ,EXPENDITURES, AND CHANGES IN FUND SIUP PLEMENTSACRHYE DULEI ONF ORFEMDAETRIAOLN FINASNCHIEADL UALESSI-TASTNACET UTORY BASIS V BALANCE SHEOFT -RSTEAVTEUNUTOERSY ABNSDI SEXPENDITURES- Vl FSWT.A-1TU4ETM4OE RNYT BASIS--ANUALCONTRIBUTIONS CONTRACT VI STATUETMOERNYT BAOSIFS -RAENVEUNALESC ONTANRDI BUTEXIPONES DCIOTUNTREASC-T- VII AFNWA-L]Y4SI4S ,OFW -S2U1R3P0L,U AS-N[)S TFAWT-U2T1O4R1 Y BASIS AICNDOERPDEANDCEN TWAITUHD IGTQOVRESR'N MRENPTO RAT [JDO[|N~ TINH GE_SITNANEDRANRLDS CONTROL STRUCTURE IN IN DAEDPMENINDIESNTE ARUINDGI TOFREDSE'R AELP OFIRTN AONC ITHALE AISNTSEIRSTNANL CEO NTROL STRUCTURE USE[) PCOERMFPOLRIMAENDC EIN RAECPORTR DANBACSE DWITOHN AN AUDIT OF FINANCIAL STATEMENTS RIENQDUEIPRENMDENTS AUPDLITOCRASBL' E TOPOI NIMAOJNO R ONF EDECORMALP IFANINCAEN CIWAILT HASPISETCAINFCIEC SPIRNOGLREA MAS UDIT REPORT ON COMPLIANCE WITH REQUIREMENTS APLICABLE TO INODNEMPAEJNODRE NFTE DEARUDLI TFOIRNSAN' CIRAELP ORAST ISONT ANCEO MPLROIGARNCAEM TRWIATNHSA CTHIEO NS GENERAL PREOQGURIAMESM ENTS APPLICABLE TO ALL FEDERAL FINANCIAL ASSISTANCE OIFN DFEPDEENRDAELN TFAIUNADNITCOIRALS 'ARSEPIOSRTA NOCE SUPLEMENTARY INFORMATION-SCHEDULE SCTHAETDUUS LEO FOFP RAIDOJR USATUIDNTG JFOIUNDRNIALG SENTRIES -'- NONE MFIANDIAGNESM AENDT RLETCOTMER NDATIONS WILIA PMROFE SDIAONAIL EAC OUMATICHG CAOSRPOKAITL0~ ,CPA MANDE2Vl31L E, hliL~ESHISORAE ~DA RI?0VE4 8 50at4ndel-6 fp2ah6-n o7e]8 AmSerocicaetn yIonsf tiLoutise aonf amCPeAb'ser INDEPENDENT AUDITORS' REPORT HBOUARSIDN GO FAUCTOHMORISTYI ONOFE RTSH E TOWN OF GRAMBLING IG RAhMaBvLeI NGa, udLOiUteIdS IANthAe 71a2c45c ompanying general purpose financial fasotr agotof eimnaeg dtsaf obrfl et hoe fyHoeucaorsn itegn dAtesdu t.hSoeprTtiheyem sboe rfgTe3h0n, eTr1ao9wl n6,op ufrapsGo rslaimeb stlfeidn gain(c PitHahAe] ) frsietnsaptnoecmiseanbtl isl tiatyr emiestn hte so rbeasxperodn soinsb aimnly itaoyp uidnoift o. nthoen PtHhAe'se gmaeneargaeml enput. rposMey sIt acnodarudcste; dGmoyv eaurdnmietn it naAcudcoirtdiarn~gce Swtiantdha grednse, ralisy uaecd epbyt edt ahued iUt inS0 QBCou~zdmegpretnrm oelntCOesMr.B GT) eh,neosreCa ilsr,tc uanldar prdosA -va]in2sdi8o,n. OMsB AoCufid trhc eusl aOofr fiAc-1Se 2to8af treM aqnuaingredm etnhLtao tc an]l~ mwpahltenh riearnl dtmhpies rftgoaertnme mrteahnl tspa. urdpAiotns eta uofdoibtn anicnci laur edaest aotneaxbamelnit nais ngsau, reao n fcear eat beosul~ afbcinsoaiunsnc, tianle vgisdprteiantcecm ipeslnutpesp .ourtseid~n ganatdh uedtihae msaouilngstnoi fiacnadnl tu diesct ilaomsautres imnaidg ne tbhye fpmoraen samgeyn tmoaeptnino, io.an s. Iweblel iaesv e vthaluta mtyJ na9 utdihte povroevriadlel s fai nraneacsioanl absltea tbeamseinst paIobns ivmtey iopn rioensif eonth, et fhHaeoi urgesliyn, egr aiAnl utphaulroprl itmsye atfoeifrn iaTnhl cei aTrel oswpnt eactoefs mG,erntahsm be] rienfiegnr anres cdioat~l( giSen petritasml beyr suar3cp0,el pu1st 9edf6 oa,r canotduh net thiyen ger arp sruitlnhcse inp olfe snid. tesd ,o pienr aticonfso arnmidt yc hawnigte}~ ; In acordance with Government At~di,ting_Standards, I have also oPiHns Ai'utse dincaot merpnelapioal rntc oe ndtawiretoldh sAltuawrgus ctau ndr1 e8raengd1u 9la 7trieopno nrms.t ydcaotneds idAeurguastito n18,o f19th7e gMeyn earuadl it puwrapso smea def infaonr citahl esptuartpeomsen tosf tfaokremni ga s ana owphinolieo.n on Tthe aidn ciotmihpeo anaylti anbalg nea filnyosfai nsc iaonl dt e~nistf ornmoiats .iao pnreslqeiusintrede d apsf aosrt uptohfr etihpneug rfpsiocnshaends ucilaoelfs isnt fatohrem aetnuidosn iot hfoafst hetb heHo nguseinuebgrj aeAl cutpehudo rptios yet hofe inaTuhnde ciTtaiolnw gsotpfar toGecmreadmnubtrsel isnagndp. , lSiuecndh amrcey loamtpiaony iontog ,stiuhpse plfeaminearnltyac li aplri enfsoetnramteatmdi oenit sisa tlia dkenmt aiaefsi reda laswr hoe: lsep. cts Thien sAu. bjeScutpedl etmoe ntahel prIoncfeodrmuraetsi ona pSlciehd uinl est-heG AauPd it baosfi sthe agse nberaeln f~pinu ~apnolcsi ealmf iastnearntceiamle nt~se satpaekcmetn stasi na ardwe,h olianlt ei. omny otpoi nithoen ,iges nefraial ryp usrtpaotse;d taBhn .e OStuphroerlc eCmdoeumnrpteras lhaeIpnsfio] vrJme da Btaisoin s Stochfe Adcualuoedsin-t iRneogf ,ulthahsoe rbyge bna esriauslb, jewpchutilecpdh o tdfo ifntahenrc eignaecln esr, talit sepmfuaernpitorsl yae nfsdit,na taeincd imayn laoslptial[ nitmeaomtne,n retisax lcteapkrte snpf eoacrs tsa hiewn hforle]ao: twi GAP REGULATORY Financial Statement BAS IS BASIS Presentation Not Used Faucnidl AiCtcoinesu ntrAuciqntug iosni tion EUxspede nditure Capitalized RoAudtijunset mPernitosr Year FBuengd inBailnag nce ExpenCduirtuernet ReFcedieprtas] fSroumr ce RAedvjeunsutem nt orC rRedcietepdt Basis of Acounting to Surplus FeCdaepriatla lG rParnotsj ecftosr Modified Cash Interest Expense AMcocdrJ ufalel d Accrual LoOsf Eoqnu JD pimsepnots ition AM CoCd 17iufa ie] d Acrual DBTeohpaisar dt rmeopnf tr Cof: misHiUsDn tieaonde srdh osulfd etlnhyo tef or the r fmao~ ofnoit h]aeinrd ~puwsriep tohs fe.t he August 18, 197 Aw iPlIolfiaems Dioaniae]l AcMCoaunstkin ]1g CPA ;,=g ~i~ .~ ,~ ~ !I~ - ! 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E3 ~yo ~, ~ : GTHEAM: BHLOUINSOI,N GLOAUITSHIOARNIAT YOF THE TOWN OF GRAMBLING HNoOuTsEiSn g TAO uTtHhoE rFiItNieANs CIaAreL cShTAarTtEeMErNedT Sas a public orporation under the iplera'~oivsd en(iLtnSsgA -oRsf SaGl4~e0 a:m3b9ln1id)n gso,af ntLihotuae irsSy tiandtawe .elf TihnLgoi us casircaeonamt imofdnar wtaiohs nec pounfrtopi nsge etnhotef agupopvoenir nttehd bloy cat lhef igMvoea yromenr minobgfe rG borBdaoym brold finotgfh ,eC Locmuitsiy isoanr aonp, earseir. svheT. ah eTfheom uermP bHyeA erasi~ , Usntdaegr etrhed tUenirtm.e d States Housing Act of 1937, as amended, the US etDnetnpear ehtdm ouei,c;ntn og afpnrH ouagn nrahumasl cidon rntehcrietb Urunetsi:otpneds Sicotbnaitleirstac. yt fAowcri tchoa rdtmihne giPlsHytAe ,rfHioUnrDg thlhaoes.~ ' cpounrtsproisbue uctiofn sa (snudib sltiedanisge sint) ghteo tf PhHeA oPuHsiAn fog fr iuntahietn scpiungra pnods teh to f macakqiune itsalint Jiuona9l , Tthei sPHlA owh arse nth ec hfaorlacotweirn. g programs under management PHA Owned Housing FAWC-1 4N4um ber Num9b8e rof Units SeVCcoeturictohin efri8sc ates FW-214340 11850 NOMTEo dIe-rSaUt}~e ARReYh aObF SIGNIFICANT ACCFOWU-N2T]I4N1G POLICIES:6 TAh. eBaAcSIomSp OaFn yiPnREgS EfNinTAaTnIciOaN lstatements of the PHA have ben preparer sGieon tvecirongm fbeonrotmdaiy ltfyoA rcw eoitsuhtn abiGnAlig sPhSitans g dagpolvdpels irenBdmo eantrotd alig soavctehroenu mnaeticnteagpl taneud ifsitsna. ndcairTadhl -~ Bre. pRoErPtOiRnTgI NpGr iEnNcTiIpTlYe s. igGnoAcvSleBur dnSemtdae ntweiamtleh nirtne pNtoumhretb irneg p1oe4rn teisntgya belnai~di '~teycdo. mcporBnietcnatru isae nftiohsr e dPteHhaAte rims hnolieunglad tlbhyet, fsoiespr carfla utnmeda :[ tanIge~d lsdf, iesficjnaclituysd inagn ded(p le)o npbduenrdagt eitbn yagb utedhieongfr ictsiyoeln, lc(i2y e)sarc, eso(pu3on)t saibfliesl cifatol y~ gfmouavnedarsgn,em e(nt4a) l fraoue ptohrctointnrgy oelntoit nitg yis. tuhTeh ec do}el'HbAtl ei,ctnictolhuend easPn HdaAl d ifs ubndars , semaecpnator uanto ef tghreo uPpHsA, .activities that are within the oversight responsibility of joCuveryrt, saignh otu nhrietrs ponfis nldbeopicelaint dye gnot, velsryu cnhm eantls ectohved rscwhpoiacrli hbstho aerdosPfH, Afipcaeirxaesrlcsh, ipsoeldai ncdeo camouncsoimcdpieanreyldi ntgi esefpi anrnwaitceih ali nenstiathei ems nptasrn. ids hTh, iseuea rue nfitensxa cnolcfui dagelod vesrtnfamrotemn mte natrhtse Cse. pFaUrNaDt eACfrOoUNm TtIhNosG eof the PHA. pTohsei tPiHoAn uasneds tfhuen drs easunldt as cocf unit s gropeuprsa tio nrse. porFtu nodn aictcso ufnitniangc iiasl gmdoaevnseairgnemedn t fo ubnydc etmiosoengsrt oeagtra teaictnlgei vaitl iraencso.m apcltioancse arnelda tion g aidt o ficnearntcaiianl aAc cfoundt is. a Osenp atrhaet otahcero unhatindg, eant itayc owiutnht a grsoeulfp biasl an cfinign asnecti aol f tarhesepyo trdso i angod t dledivarbceicl tidlyie sia gfntehcadt naoer tp rsnopvetin drea bcloerc dofeuidn tain bcitlahlei tyrf eusnfodusr rcbescrat. usien fFuidnucsi oafr y.t he IPnH At uarne ,celacshi fcaitede gionr y twios cadtiveigdoredi eis:n tgo sverpnamraentea lfuand oStyf pecaisch. l eRTxIiv~Jes tniuPneHg AFufcunodm.b itnyepTseh t fhouel nGode wcn:le arsl ifFuincda tiboalnas nacned sha edets wcritpht iohne tGhoev rPnHmAe'nst al gefnuerdasl- Gaocvteirvnimteinetsa, lfiuncdlsu daicncgo unth ef orc oale cotr iomn sta nod~ sadecirqsvubicsrisntegim oen ft goefn fecroanslp setlrcouincfgti citoenr om ofd elbtgea. nelrGyoa vl erfnismxterndit cale sdfeuntmdso,n iaenscd,l udteh: Iraec. quoGiernetdsr at]of Fbrue ndal-cl tohuenfi tngeadn cefiroarl
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