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Wichita Mountains Prevention Network, Inc. For Year Ended June 30, 2013 Table of Contents INDEPENDENT AUDITOR'S REPORT 1-2 FINANCIAL STATEMENTS Statement of Financial Position. 3 Statement of Activities and Changes in Net Assets. 4 Statement of Functional Expenses. 5 Statement of Cash Flows. 6 Notes to Financial Statements. 7-10 REQUIRED SUPPLEMENTAL INFORMATION 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 11-12 Independent Auditor's Report on Compliance with Requirements That Could Have a Direct and Material Effect on each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133 13-14 SUPPLEMENTAL INFORMATION Schedule of Expenditures of Federal Awards.

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15 Notes to Schedules of Expenditures of Federal. 16 Schedule of Findings and Questioned Costs. INDEPENDENT AUDITOR'S REPORT Board of Directors Wichita Mountains Prevention Network, Inc. Lawton, Oklahoma We have audited the accompanying Statement of Financial Position of Wichita Mountains Prevention Network, Inc., Lawton, Oklahoma, (a nonprofit organization), as of June 30, 2013, and the related Statements of Activities, Cash Flows, and Functional Expenses for the year then ended and the related notes to the financial statements.

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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. Auditor's Responsibility Our responsibility is to express an opinion on these financial statements based on our audit. Isuzu Worldwide Epc Keygen Photoshop here.

We conducted our audit 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 audit to obtain reasonable assurance about whether the financial statements are free of 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 auditor's 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. How To Install Windows 7 X64 On Raid 0 more.

Accordingly, we express no such opinion. An audit also includes evaluating the appropriateness of accounting policies used and the reasonable of significant accounting estimates made by management, as well as evaluating the overall financial statement presentation. Sill Blvd, Lawton, OK 73507 Telephone (580) 355-7100 Fax (580) 355-7102. We believe that our audit provides a reasonable basis for our opinion.

Opinion In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of Wichita Mountains Prevention Network as of June 30, 2013, and the changes in its net assets and its cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America. Other Matters Our audit was conducted for the purpose of forming an opinion on the financial statements as a whole. The accompanying schedule of expenditures of federal awards, as required by Office of Management and Budget Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations, is presented for purposes of additional analysis and is not a required part of the financial statements.

Such information isthe responsibility of management and was derived from and related directly to the underlying accounting and other records used to prepare the financial statements. The information has been subjected to the auditing procedures applied in the audit of the 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 financial statements as a whole. Other Reporting Required by Government Auditing Standards In accordance with Government Auditing Standards, we have also issued our report dated January 13, 2014, on our consideration of the Organization'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 Organization's internal control over financial reporting and compliance.

Wichita Mountains Prevention Network, Inc. Wichita Mountains Prevention Network, Inc. NOTES TO FINANCIAL STATEMENTS June 30, 2013 Note 1 - Nature of Activities and Significant Accounting Policies Nature of Activities The Wichita Mountains Prevention Network, Inc. Is an Oklahoma non-profit organization that promotes the well-being of children and families in Southwest Oklahoma through awareness, education, community mobilization, and early intervention. Its mission is to reduce risk behaviors and promote healthy behaviors in schools, families, and the community. They maintain offices in Lawton and Ardmore, Oklahoma, which allows them to provide services to fifteen counties throughout Southwest Oklahoma. Funding for the Organization's activities are primarily achieved through grants from the Department of Health and Human Services and the Oklahoma Department of Mental Health.

Contributions Contributions are recognized when the donor makes a gift that is unconditional. Donor restricted contributions are repmted as increases in temporarily or permanently restricted net assets depending on the nature of the restrictions. When a restriction expires, temporarily restricted net assets are reclassified to unrestricted net assets. All contributions are considered to be unrestricted unless specifically restricted by the donor.

Contributed Services During the year ended June 30, 2013, the value of contributed services meeting the requirements for recognition in the financial statements was not material and has not been recorded. In addition, many individuals volunteer their time and perform a variety of tasks that assist the Organization, but these services do not meet the criteria for recognition as contributed services. Estimates The preparation of financial statements in conformity with generally accepted accounting principles require management to make estimates and assumptions that affect certain reported amounts and disclosures. Accordingly, actual results could differ from those estimates. Basis of Accounting The financial statements have been prepared on the accrual basis of accounting.

Under the accrual method, revenues are recorded when earned and expenses are recorded when incurred. Revenues earned but not received and expenses incurred but not paid are recorded as receivables and payables, respectively, on the statement of financial position.

Net assets represent cumulative revenue over expenses incurred. Wichita Mountains Prevention Network, Inc. NOTES TO FINANCIAL STATEMENTS June 30, 2013 Basis of Presentation The financial statements are presented in accordance with generally accepted accounting principles applicable to not for profit organizations. Financial position and activities are reported according to three classes of net assets (1) unrestricted, (2) temporarily restricted, and (3) permanently restricted. Income Taxes Wichita Mountains Prevention Network is exempt from Federal income tax as an organization described in Section 501(c)(3) of the Internal Revenue Code. Therefore, no provision for income taxes has been made.

The Corporation is required to file a Return of Organization Exempt from Income Tax, Form 990. Commitments and Contingencies The Organization received several grants that require fulfillment of certain conditions as set forth in the grant contract. Failure to fulfill the grant conditions could result in the reimbursement of funds to the grantor. Presently, management is unaware of any such reimbursements, and in the opinion of management, any such amounts would not be considered material. Subsequent Events Subsequent events have been evaluated through January 13, 2014, which is the date the financial statements were available to be issued. Note 2 - Statement of Cash Flows For purposes of the cash flow statement, all short-term investments with an original maturity date of three months or less are considered to be cash equivalents.

Note 3 - Cash and Cash Equivalents The following is a recap of bank accounts. All accounts are insured by the Federal Deposit Insurance Corporation (FDIC). Balance as of June 30, 2013 City National Bank Checking $ 2,333 City National Bank Savings 767 3,100. City National Bank $ 3,100 0 0 3,100 Total $ 3,100 $ 0 $ 0 $ 3,100 == ====== = ========= == == ===== = Note 4 - Lease Agreements Wichita Mountains Prevention Network entered into a lease agreement for office space in Lawton, Oklahoma with KW & Co, Inc. The lease expired in 2005, but the Organization continues to lease the office space on a month-to-month basis. They also entered into a lease agreement for office space in Ardmore, Oklahoma with The Colston Corporation.

Wichita Mountains Prevention Network leases this office space on a month-to-month basis. Lease expense was approximately $24,780 for the year ended June 30, 2013. Note 5 - Inventories The Organization records material and supply inventories as expenditures at the time the inventory is purchased and at year end such inventories are not considered material in amount.

Therefore, no inventory of materials and supplies not yet consumed are reported in the basic statement of assets, liabilities, and net assets. Note 6 - Property and Equipment Office equipment and furniture and leasehold improvements are recorded at cost or at market value at the date of gift, if donated. Assets costing less than $100 per unit are not normally capitalized. Depreciation is computed on a declining balance basis over the estimated useful life of the asset. The estimated useful lives are as follows.

Wichita Mountains Prevention Network, Inc. NOTES TO FINANCIAL STATEMENTS June 30, 2013 A summary of changes in fixed assets for the year ended June 30, 2013, is as follows: Balance Balance 06/30/12 Additions Disposals 06/30/13 Fixed Assets Equipment and Furniture 80,604 7,822 72,782 Total $ 80,604 $ 0 $ 7,822 $ 72,782 Accumulated De 12reciation Equipment and Fixtures 60,418 7,396 7,822 59,992 Total $ 60,418 $ 7,396 $ 7,822 $ 59,992 Depreciation for the year ended June 30, 2013 was $7,382 and charged to current operations. Note 7 - Functional Expenses Functional expenses have been allocated between Program Services and Supporting Services based on an analysis of personnel time and space utilized for the related activities. Note 8 - Tax-Sheltered Annuity Agreement The Organization offers a Simplified Employee Pension Plan for is employees. Employees are eligible to participate in the Plan after two years of service as of July 1st and attaining the age of 21. Each year the Organization makes a contribution to the Plan on behalf of the each employee between 3% and 6% of each employee's annual salary. Contributions to the Plan totaled approximately $14,438 for the year ended June 30, 2013.

Note 9 - Notes Payable Wichita Mountains Prevention Network entered into an unsecured line of credit agreement with a local bank in the amount of $100,125 at a fixed interest rate of 13%, with all principal and interest due at the maturity date of January 15, 2014. The note has an outstanding principal balance of $56,090 at June 30, 2013. 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 Wichita Mountains Prevention Network, Inc. Lawton, Oklahoma We have audited, in accordance with the 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, the financial statements of the activities of the Wichita Mountains Prevention Network, Inc. (the Organization), as of and for the year ended June 30, 2013, which collectively comprise the Organization's basic financial statements and have issued our report thereon dated January 13, 2014. Internal Control Over Financial Reporting In planning and performing our audit of the financial statements, we considered the Organization's internal control over financial reporting (internal control) to determine the audit procedures that are appropriate in the circumstances for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Organization's internal control.

Accordingly, we do not express an opinion on the effectiveness of the Organization's internal control. A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control, such that there is a reasonable possibility that a material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis. A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance. Our consideration of internal control was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control that might be material weaknesses or, significant deficiencies. Given these limitations, during our audit we did not identify any deficiencies in internal control that we consider to be material weaknesses.

However, material weaknesses may exist that have not been identified. We did identify certain. Deficiencies in internal control, described in the accompanying schedule of findings and questioned costs that we consider to be significant deficiencies. Finding 2013-1. Compliance and Other Matters As part of obtaining reasonable assurance about whether the Organization's financial statements are free from material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the det e 1mination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion.

The results of our tests disclosed no instances of noncompliance or other matters that are required to be reported under Government Auditing Standards. Organization's Response to Findings Wichita Mountains Prevention Network's response to the findings identified in our audit is described in the accompanying schedule of findings and questioned costs.

The Organization's response was not subjected to the auditing procedures applied in the audit of the financial statements and accordingly, we express no opinion on it. Purpose of this Report The purpose of this report is solely to describe the scope of our testing of internal control and compliance and the results of that testing, and not to provide an opinion on the effectiveness of the entity's internal control or on compliance. This report is an integral part of an audit performed in accordance with Government Auditing Standards in considering the entity's internal control and compliance. Accordingly, this communication is not suitable for any other purpose. FURRH & ASSOCIATES, PC Certified Public Accountants January 13, 2014. INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS THAT COULD HAVE A DIRECT AND MATERIAL EFFECT ON EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133 Wichita Mountains Prevention Network, Inc. Lawton, OK We have audited the compliance of Wichita Mountains Prevention Network, Inc.

(the Organization) with the types of compliance requirements described in OMB's Circular A-133 that could have a direct and material effect on the Organization's major federal programs for the year ended June 30, 2013. The Organization's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Management's Responsibility Management is responsible for compliance with requirements of laws, regulations, contracts, and grants applicable to each of its major federal programs. Auditor's Responsibility Our responsibility is to express an opinion on the Organization's compliance based upon our audit of the types of compliance requirements referred to above.

We conducted our audit of compliance 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 and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Organization's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination on the Organization's compliance with those requirements. Opinion on Each Major Federal Program In our opinion, the Organization complied, in all material respects, with the types of compliance requirements referred to above that could have a direct and material effect on each of its major federal programs for the year ended June 30, 2013.

Other Matters The results of auditing procedures disclosed instances of noncompliance, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedules of findings and questioned costs as items 2013-1. Our opinion on each major federal program is not modified with respect to these matters. The Organization's response to the noncompliance findings identified in our audit is described in the accompanying schedule of findings and questioned costs. The Organization's response was not subjected to the auditing procedures applied in the audit of compliance and, accordingly, we express no opinion on the response. This report is intended solely for the information and use of the Organization's management, and federal awarding agencies and is not intended to be and should not be used by anyone other than these specified parties.

C FURRH & ASSOCIATES, PC Certified Public Accountants January 13, 2014. Wichita Mountains Prevention Network, Inc. NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS June 30, 2013 Note 1 - Basis of Presentation The schedule of expenditures of federal awards are a summary of the Organization's federal award programs prepared on the accrual basis of accounting. Note 2 - Reconciliation of Expenses The following is a reconciliation of the expenditures reported on the Organization's schedules of expenditures of federal awards to the expenses per the statement of activities for the year ended June 30, 2013.

Expenditures on schedule of expenditures of fedeal awards: $ 851,869 Expenditures for Program Services 553,720 Expenditures for Management and General 143,581 Total per Statement of Activities $ 697,301 16. Wichita Mountains Prevention Network, Inc.

Schedule of Findings and Responses Year Ended June 30, 2013 Sectio n I - Summary of Auditor's Results Financial Statements • 1.The independent auditor's report on the financial statements expressed an unqualified opinion. • 2.One material weakness was reported in the independent auditor's report on internal control over financial reporting as Finding 13-01.

• 3.No instances of noncompliance material to the financial statements of Wichita Mountain Prevention Network were disclosed during the audit. • 4.One material weakness was rep0 1ied in the internal control over compliance with requirements applicable to major federal awards program was reported in the independent auditor's report on internal control over compliance as Finding 13-01. • 5.The independent's auditor's report on compliance for the major federal awards programs express an unqualified opinion. • 6.The federal award programs tested as major programs included: • •Prevention and Treatment of Substance Abuse CFDA No. 93.959 • •Strategic Prevention Framework State Incentive Grant CFDA No.

93.243 • 7.A threshold of $300,000 was used to distinguish between Type A and Type B programs, as those terms are defined by OMB Circular A-133. • 8.For the year ended June 30, 2013, the Organization did not qualify as a low-risk auditee, as described in Section 530 of OMB Circular A-133. Section II- Financial Statements Findings Compliance Findings: None.

Internal Control Findings 13-1. Criteria - According to Title 85 of the Oklahoma Statutes, worker's compensation insurance must be carried on all employees. Condition - The Organization did not maintain adequate insurance coverage from July 1, 2012 thru February 14, 2013 and then again from March 28, 2013 thru May 20, 2013. Cause and Effect - Due to the lack of insurance coverage, the Organization was at financial risk due to a potential employee claim or fines from Oklahoma Department of Labor. Recommendation - The Organization should obtain adequate insurance coverage immediately. Management response - As December 11, 2013, Management has obtained adequate worker's compensation insurance. Section III - Federal Award Findings and Questioned Costs Compliance Findings: None.

Internal Control Findings See Finding 13-1 above.