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The Central Administrative Offices of the Roman Catholic Church of the Diocese of Houma-Thibodaux

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The Central Administrative Offices of the Roman Catholic Church of the Diocese of Houma-Thibodaux THE CENTRAL ADMINISTRATIVE OFFICES OF THE ROMAN CATHOLIC CHURCH OF THE DIOCESE OF HOUMA-THIBODAUX, OFFICES AND INSTITUTIONS Audits of Consolidated Financial Statements June 30, 2019 and 2018 Contents Independent Auditor’s Report 1 - 2 Financial Statements Consolidated Statements of Financial Position 3 - 4 Consolidated Statements of Activities 5 Consolidated Statements of Functional Expenses 6 - 7 Consolidated Statements of Cash Flows 8 Notes to Consolidated Financial Statements 9 - 30 Supplementary Information and Reports Schedule Schedule of Revenues and Expenses - Formation Ministries 1 31 - 32 Schedule of Revenues and Expenses - Social Ministries 2 33 Schedule of Revenues and Expenses - Clergy and Religious 3 34 Schedule of Revenues and Expenses - Administration Ministries 4 35 - 36 Schedule of Other Undistributed Funds 5 37 Schedule of Seminary Burse Funds 6 38 - 41 Schedule of Parish Deposits 7 42 Schedule of Parish and School Loans Receivable 8 43 Schedule of Institutional Deposits 9 44 Schedule of Cemetery Operating Deposits 10 45 Schedule of Parish and School Endowment Funds 11 46 Schedule of Operations of Parishes and Institutions (Unaudited) 12 47 Schedule of Compensation, Benefits, and Other Payments to Agency Head or Chief Executive Officer 13 48 Contents (Continued) Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards 49 - 50 Schedule of Findings and Responses 51 Schedule of Prior Year Findings 52 Management’s Corrective Action Plan 53 Independent Auditor’s Report His Excellency Most Reverend Shelton Fabre, D.D. Bishop of the Diocese of Houma-Thibodaux Report on the Financial Statements We have audited the accompanying consolidated financial statements of The Central Administrative Offices of the Roman Catholic Church of the Diocese of Houma-Thibodaux, Offices and Institutions (the Diocese), which comprise the consolidated statements of financial position as of June 30, 2019 and 2018, and the related consolidated statements of activities, revenues and functional expenses, and cash flows for the years then ended, and the related notes to the financial statements (collectively, the financial statements). Management’s Responsibility for the Financial Statements Management is responsible for the preparation and fair presentation of these financial statements in accordance with accounting principles generally accepted in the United States of America; this includes the design, implementation, and maintenance of internal control relevant to the preparation and fair presentation of financial statements that are free from material misstatement, whether due to fraud or error. Auditors’ Responsibility Our responsibility is to express an opinion on these financial statements based on our audits. We conducted our audits in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free from material misstatement. An audit involves performing procedures to obtain audit evidence about the amounts and disclosures in the financial statements. The procedures selected depend on the auditors’ judgment, including the assessment of the risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk assessments, the auditor considers internal control relevant to the entity’s preparation and fair presentation of the financial statements in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the entity’s internal control. Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonableness of significant accounting estimates made by management, as well as evaluating the overall presentation of the financial statements. We believe that the audit evidence we have obtained is sufficient and appropriate to provide a basis for our audit opinion. 1 Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of The Central Administrative Offices of the Roman Catholic Church of the Diocese of Houma-Thibodaux, Offices and Institutions as of June 30, 2019 and 2018, and the changes in its net assets and its cash flows for the years then ended in accordance with accounting principles generally accepted in the United States of America. Emphasis of Matter As discussed in Note 1 to the financial statements, in the year ended June 30, 2019, the Diocese adopted Accounting Standards Update (ASU) No. 2016-14, Not-for-Profit Entities (Topic 958): Presentation of Financial Statements of Not-for-Profit Entities. Our opinion is not modified with respect to this matter. Report on Supplementary Information Our audits were conducted for the purpose of forming an opinion on the basic financial statements as a whole. The supplementary information included in Schedules1 to 13 as listed in the table of contents, which is the responsibility of management, is presented for purposes of additional analysis and is not a required part of the basic financial statements of the Diocese. Such information, except for Schedule 12, which is marked “unaudited,” was derived from and relates directly to the underlying accounting and other records used to prepare the financial statements. That information has been subjected to the auditing procedures applied in the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, the information is fairly stated in all material respects in relation to the basic financial statements as a whole. The schedule of operations of parishes and institutions on page 47 (Schedule 12) marked “unaudited” has not been subjected to the auditing procedures applied in the audit of the basic financial statements, and, accordingly, we do not express an opinion or provide any assurance on it. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated December 23, 2019 on our consideration of the Diocese’s internal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the Diocese’s internal control over financial reporting and compliance. A Professional Accounting Corporation Houma, LA December 23, 2019 2 THE CENTRAL ADMINISTRATIVE OFFICEES OF THE ROMAN CATHOLIC CHURCH OF THE DIOCESE OF HOUMA-THIBODAUX, OFFICES AND INSTITUTIONS Consolidated Statements of Financial Position June 30, 2019 and 2018 2019 2018 Assets Current Assets Cash and Cash Equivalents $ 4,938,703 $ 3,894,403 Accounts Receivable 635,078 576,294 ABA Receivable 138,492 172,449 Accrued Interest and Mineral Royalties Receivable 261,955 221,547 Prepaid Expenses 573,659 58,976 Current Maturities of Parish and School Loans 85,000 23,000 Investments In Marketable Debt Securities Expected to be Sold or to Mature to Fund Current Expected Deposit Withdrawals 21,200,000 21,600,000 Total Current Assets 27,832,887 26,546,669 Investments, Net of Current Expected Sales and Maturities 30,154,029 27,087,901 Parish and School Loans Receivable 1,866,958 2,043,994 Less Current Maturities (85,000) (23,000) Total Loans Less Current Maturities 1,781,958 2,020,994 Property and Equipment, at Cost 24,518,303 24,119,839 Less Accumulated Depreciation (14,158,962) (13,682,703) Total Property and Equipment, Net 10,359,341 10,437,136 Other Assets 2,767,606 2,441,028 Total Assets $ 72,895,821 $ 68,533,728 The accompanying notes are an integral part of these consolidated financial statements. 3 THE CENTRAL ADMINISTRATIVE OFFICES OF THE ROMAN CATHOLIC CHURCH OF THE DIOCESE OF HOUMA-THIBODAUX, OFFICES AND INSTITUTIONS Consolidated Statements of Financial Position (Continued) June 30, 2019 and 2018 2019 2018 Liabilities And Net Assets Current Liabilities Deposits in Central Finance, Current Expected Withdrawals Parishes $ 717,000 $ 814,000 Cemetery Operating Deposits 234,000 232,000 Institutional Deposits, Principally Prepaid Tuition 21,200,000 21,600,000 Accounts Payable, Undistributed Funds, and Other Accruals 1,831,731 1,483,798 Deferred Grant Revenues 186,587 130,200 Total Current Liabilities 24,169,318 24,259,998 Deposits of Parishes, Schools, and Institutions, Net of Current Expected Withdrawals 18,128,323 17,121,174 Third-Party Endowments 17,643,584 18,047,459 Insurance Program Liabilities 497,599
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