TOWNSHIP OF ROLLAND ISABELLA COUNTY, MICHIGAN AUDITED FINANCIAL STATEMENTS. Fiscal Year Ended March 31, 2010

23  Download (0)

Full text

(1)

TOWNSHIP OF ROLLAND ISABELLA COUNTY, MICHIGAN AUDITED FINANCIAL STATEMENTS

Fiscal Year Ended March 31, 2010

(2)

TABLE OF CONTENTS

Page

Independent Auditor’s Report……….. 1

FINANCIAL STATEMENTS Government Wide Statement of Net Assets………. 2

Government Wide Statement of Activities……….. 3

Government Funds Balance Sheet……… 4

Reconciliation of Governmental Funds Balance Sheet to the Statement of Net Assets…….. 5

Governmental Fund Statement of Revenue, Expenditures and Changes in Fund Balance….. 6

Reconciliation of Statement of Revenues, Expenditures and Changes in Fund Balance to the Statement of Activities……….. 7

Fiduciary Funds – Statement of Net Assets………. 8

Fiduciary Funds – Statement of Changes in Net Assets……….. 9

Notes to Financial Statements……….. 10

REQUIRED SUPPLEMENTAL INFORMATION Budgetary Comparison Schedules: General Fund……….. 17

COMMENTS AND RECOMMENDATIONS……… 19

(3)

Barry E. Gaudette, CPA, PC 731 S. Garfield Avenue Traverse City, MI 49686

Independent Auditor’s Report

Members of the Township Board Township of Rolland

Isabella County, Michigan

I have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Township of Rolland, Michigan, as of and for the year ended March 31, 2010, which collectively comprise the Township’s basic financial statements as listed in the table of contents. These financial statements are the responsibility of the Township of Rolland, Michigan’s management. My responsibility is to express opinions on these financial statements based on my audit.

I conducted my audit in accordance with auditing standards generally accepted in the United States of America. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and the significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion.

Since it was not practical to extend my auditing procedures into the prior unaudited year, I am unable to express an opinion on the consistency of application of accounting principles with the preceding year.

In my opinion, except for the effects on the financial statements of the omission described in the

preceding paragraph, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund, and the aggregate remaining fund information of the Township of Rolland, Michigan, as of March 31, 2010, and the respective

changes in financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America.

The financial statements referred to above do not include the Management Discussion and Analysis, which is required supplementary information and should be included in order to conform with accounting principles generally accepted in the United States of America.

Barry E. Gaudette, CPA, PC

April 27, 2010

(4)

TOWNSHIP OF ROLLAND

GOVERNMENT WIDE STATEMENT OF NET ASSETS March 31, 2010

Governmental Activities ASSETS

CURRENT ASSETS

Cash and equivalents $ 124,009

Prepaid expenses 1,842

TOTAL CURRENT ASSETS 125,851

NON-CURRENT ASSETS Property and equipment, net of

depreciation 302,436

TOTAL ASSETS 428,287

LIABILITIES

CURRENT LIABILITIES

Current part of non-current liabilities 10,196 NON-CURRENT LIABILITIES

Long-term debt 21,218

TOTAL LIABILITIES 31,414

NET ASSETS

Invested in capital assets 271,022

Restricted for:

Prepaid expenses 1,842

Unrestricted 124,009

TOTAL NET ASSETS $ 396,873

Notes to Financial Statements are an integral part of this statement.

(5)

TOWNSHIP OF ROLLAND

GOVERNMENT WIDE STATEMENT OF ACTIVITIES Year ended March 31, 2010

Net (Expense)

Program Revenues Revenue and Operating Capital Changes in

Charges Grants Grants Net Assets For And And Governmental

Functions/Programs Expenses Services Contributions Contributions Activities

Governmental Activities:

Legislative $ 4,502 $ 0 $ 0 $ 0 $ (4,502)

General government 47,544 2,800 0 0 (44,744)

Public safety 692 0 647 0 (45)

Public works 31,602 0 3,295 0 (28,307)

Culture and recreation 6,667 0 0 0 (6,667)

Other:

Pension 2,457 0 0 0 (2,457)

Interest expense 4,077 0 0 0 (4,077)

Depreciation 7,650 0 0 0 (7,650)

TOTAL $ 105,191 $ 2,800 $ 3,942 $ 0 (98,449)

GENERAL REVENUES

Property taxes & related fees 32,758

State shared revenues and grants 74,193

Rents 1,200

Unrestricted investments earnings 371

Sale of assets 46,250

Refunds and reimbursements 543

TOTAL 155,315

CHANGE IN NET ASSETS 56,866

Net assets – beginning 340,007

NET ASSETS – ENDING $ 396,873

(6)

TOWNSHIP OF ROLLAND

GOVERNMENTAL FUNDS BALANCE SHEET COMBINED BALANCE SHEET

March 31, 2010

Total

Governmental

General Funds

ASSETS Cash and equivalents $ 124,009 $ 124,009

Prepaid expense 1,842 1,842

TOTAL ASSETS $ 125,851 $ 125,851 FUND EQUITY

Reserved for:

Prepaid expenses 1,842 1,842

Unreserved 124,009 124,009

TOTAL FUND EQUITY 125,851 125,851

TOTAL FUND EQUITY $ 125,851 $ 125,851

The Notes to Financial Statements are an integral part of this statement.

(7)

TOWNSHIP OF ROLLAND

RECONCILIATION OF BALANCE SHEET OF

GOVERNMENTAL FUNDS TO THE STATEMENT OF NET ASSETS March 31, 2010

Total fund equity – total governmental funds $ 125,851

Amounts reported for governmental activities in the Statement of Net Assets are different because:

Capital assets used in governmental activities are not financial resources

and are not reported in the funds net of related depreciation 302,436 Loan proceeds received in governmental activities are reported as other

financing resources in governmental funds but as a liability in the

Statement of Net Assets (31,414)

NET ASSETS OF GOVERNMENTAL ACTIVITIES $ 396,873

(8)

TOWNSHIP OF ROLLAND ALL GOVERNMENTAL FUNDS TYPES

COMBINED STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

Year ended March 31, 2010

Total

Governmental

General Debt Funds

REVENUES

Property taxes & related fees $ 32,758 $ 0 $ 32,758

State shared revenues and grants 78,135 0 78,135

Charges for services 1,900 0 1,900

Interest and rentals 1,571 0 1,571

Other:

All other refunds 543 0 543

Sale of assets 47,150 0 47,150

Transfer in 0 53,214 53,214

TOTAL REVENUES 162,057 53,214 215,271

EXPENDITURES

Legislative 4,502 0 4,502

General government 47,544 0 47,544

Public safety 692 0 692

Public works 31,602 0 31,602

Culture & recreation 6,667 0 6,667

Other:

Pension 2,457 0 2,457

Capital outlay 555 0 555

Transfer out 53,214 0 53,214

Debt service:

Principal 0 49,137 49,137

Interest 0 4,077 4,077

TOTAL EXPENDITURES 147,233 53,214 200,447

EXCESS OF REVENUES OVER

(OVER) EXPENDITURES 14,824 0 14,824

Fund balance – beginning 111,027 0 111,027

Fund balance – ending $ 125,851 $ 0 $ 125,851

The Notes to Financial Statements are an integral part of this statement.

(9)

TOWNSHIP OF ROLLAND

RECONCILIATION OF STATEMENT OF REVENUES, EXPENDITURES AND CHANGES IN FUND BALANCE

TO THE STATEMENT OF ACTIVITIES Year ended March 31, 2010

Net change in fund balance – total governmental funds $ 14,824 Amounts reported for governmental activities in the Statement of Activities

are different because:

Governmental funds report capital outlays as expenditures, in the Statement of Activities these costs are allocated over their estimated useful life and

reported as depreciation (7,095)

Governmental funds report principal payments on loans as an expenditure 49,137 CHANGE IN NET ASSETS OF GOVERNMENTAL ACTIVITIES $ 56,866

(10)

TOWNSHIP OF ROLLAND STATEMENT OF NET ASSETS

FIDUCIARY FUND March 31, 2010

Tax Collection

Fund ASSETS

Cash and cash equivalents $ 0

Total assets 0

LIABILITIES

Due to other funds 0

Due to other governmental units 0

Total liabilities 0

NET ASSETS

Held in trust for other purposes $ 0

The Notes to Financial Statements are an integral part of this Statement.

(11)

TOWNSHIP OF ROLLAND

STATEMENT OF CHANGES IN NET ASSETS FIDUCIARY FUNDS

March 31, 2010

Tax Collection

Fund ADDITIONS

Property tax collections and fees $ 645,988

Interest earnings 0

Total additions 645,988

DEDUCTIONS

Payments to general fund 32,758

Payments to other governmental units 613,230

Total deductions 645,988

Changes in net assets 0

Net assets – beginning 0

Net assets – ending $ 0

(12)

TOWNSHIP OF ROLLAND NOTES TO FINANCIAL STATEMENTS

March 31, 2010

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accounting policies of the Township of Rolland (Township) conform to accounting principles generally accepted in the United States of America (GAAP) as applicable to governmental units. The following is a summary of the significant accounting policies used by the Township.

Reporting Entity

The Township is governed by an elected five member board of trustees (Board). The accompanying financial statements present the government, as the Township does not have any component units that are required to be presented, either discretely or blended and is not responsible for any jointly governed organizations, other than the Township has an agreement with a local fire department consisting of several local municipalities to render fire protection to its residents. Two Township Board members are appointed to serve on the board of the fire department.

Government-Wide and Fund Financial Statements

The government-wide statements (i.e., the statement of net assets and the statement of changes in net assets) report information on all of the nonfiduciary activities of the Township. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, normally supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include: (1) charges to customers or applicants who purchase, use, or directly benefit from goods, services, or privileges provided by a given function or segment; and (2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenue.

Separate financial statements are provided for governmental funds and fiduciary funds, even though the latter are excluded from the government-wide financial statements. Major individual governmental funds are reported as separate columns in the fund financial statements.

(13)

TOWNSHIP OF ROLLAND NOTES TO FINANCIAL STATEMENTS

March 31, 2010

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Measurement Focus, Basis of Accounting and Financial Statement Presentation

The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting, as are the proprietary fund and fiduciary fund financial statements.

Revenue is recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenue is recognized as soon as it is both

measurable and available. Revenue is considered to be available if it is collected within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Township

considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting.

However, debt service expenditures, relating to compensated absences, and claims and judgments are recorded only when payment is due.

Taxes Receivable – Current Property Taxes

The Township property tax is levied each December 1st on the taxable valuation of property (as defined by State statutes) located in the Township as of the preceding December 31st Real property taxes not collected as of March 1st are turned over to Isabella County, which advances the Township 100% for the delinquent taxes.

The 2009 taxable valuation (Real) of the Township totaled $32,757,810, on which ad valorem taxes levied consisted of 0.9643 mills for Township operating purposes and voted millage of 0.9643 mills for fire purposes. The fire millage is disbursed to the Millbrook-Rolland Township Fire Department and the operating millage is reported in the General Fund as current revenue.

The Township reports the following major governmental funds:

The General Fund is the Township’s primary operating fund. It accounts for all financial resources of the general government, except those required to be accounted for in

another fund.

(14)

TOWNSHIP OF ROLLAND NOTES TO FINANCIAL STATEMENTS

March 31, 2010

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

Measurement Focus, Basis of Accounting and Financial Statement Presentation (Continued)

The Township reports the following fiduciary funds:

The current tax collection fund is used to account for resources held by the Township in a purely custodial capacity. Money in this fund is from current tax collections. Timely distribution to the appropriate fund and local unit must be made in accordance with Section 43 of the General Property Tax Act.

As a general rule, the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are charges between the government’s utility function and various other functions of the government. Eliminations of these charges would distort the direct costs and program revenues reported for the various functions concerned.

Amounts reported as program revenue include: (1) charges to customers or applicants for goods, services or privileges provided; (2) operating grants and contributions; and (3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenue rather than as program revenue. Likewise, general revenue includes all taxes.

When both restricted and unrestricted resources are available for use, it is the government’s policy to use unrestricted sources first, then unrestricted resources as they are needed.

Assets, Liabilities, and Net Assets or Equity

Bank Deposits and Investments – Cash and cash equivalents are considered to be cash on hand, demand deposits, and short-term investments with a maturity of three months or less when acquired. The Townships certificates of deposits with a maturity of more than three months are investments and are stated at fair value.

Receivables and Payables – In general, outstanding balances between funds are reported as “due to/from other funds”. Any residual balances outstanding between the governmental activities and the business- type activities are reported in the government-wide financial statements as “due to/from other funds”.

All trade and property tax receivables are shown as net of allowance for uncollectible amounts. Property taxes are levied on each December 1st on the taxable valuation of property as of the preceding December 31st. Taxes are considered delinquent on March 1st of the following year, at which time penalties and interest are assessed.

(15)

TOWNSHIP OF ROLLAND NOTES TO FINANCIAL STATEMENTS

March 31, 2010

NOTE A – SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED) Assets, Liabilities, and Net Assets or Equity (Continued)

Inventories and Prepaid Items – Inventories are valued at cost, on a first-in, first-out basis. Inventories of governmental funds are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future fiscal years and are recorded as prepaid items in both government-wide and fund financial statements.

Capital Assets – Capital assets; which include property, plant and equipment are reported in the

applicable governmental or business-type activities column in the government-wide financial statements.

Capital assets are defined by the government as assets with an initial individual cost of more than $500 and an estimated useful life in excess of one year. Such assets are recorded at historical cost or estimated historical cost if purchased or constructed. Donated capital assets are recorded at estimated fair market value at the date of donation.

The Township has elected not to report its’ infrastructure assets which is in compliance with

Governmental Accounting Standards Board Statement Number 34 as the Township is a “tier three” entity.

All future infrastructure asset additions will be recorded and reported in the government wide financial statements.

Property, plant and equipment are depreciated using the straight-line method over the following useful lives:

Buildings and improvements 20 - 40 years

Machinery & equipment 7 years

Office furniture & equipment 5 years

Long-Term Obligations – In the government-wide financial statements and the proprietary fund types in the fund financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable governmental activities.

Fund Equity – In the fund financial statements, governmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change.

(16)

TOWNSHIP OF ROLLAND NOTES TO FINANCIAL STATEMENTS

March 31, 2010

NOTE B – CASH AND INVESTMENTS

MCL 129.91 authorizes the Township to deposit and invest in the accounts of Federal insured banks.

Credit unions, savings and loan associations; bond securities and other direct obligations of the United States, or any agency or instrumentality of the United States; United States government or Federal agency obligation repurchase agreements, bankers’ acceptance of United States banks; commercial paper rated within the two highest classifications, which mature not more than 270 days after the date of

purchase, obligations of the State of Michigan or its political subdivisions which are rated as investment grade; and mutual funds composed of investment vehicles which are legal for direct investment by local units of government in Michigan. Financial institutions eligible for deposit of public funds must maintain an office in Michigan.

The Township has designated one bank for the deposit of Township funds. The investments policy adopted by the board in accordance with Public Act 20 of 1943, as amended, has authorized only a portion of the investments described in the preceding paragraph. The Township’s deposits and investment policy are in accordance with statutory authority.

At year end, the Township’s deposits and investments were reported on the basic financial statements in the following categories:

Bank deposits (demand and savings deposits) $ 130,386 TOTAL (includes trust and agency funds) $ 130,386 The federal insured bank balance of the Township’s deposits is $130,386.

The Township does not have any investments.

NOTE C – EXCESS OF EXPENDITURES OVER APPROPRIATIONS IN BUDGET FUNDS P.A. of 1978, section 18(1), as amended, provides that a local unit of government shall not incur expenditures in excess of the amounts appropriated in any of its budgetary funds.

Included in the “Required Supplemental Information” section of this report is a listing of revenues and expenditures for the budgetary funds. The schedules reflect the original budget, amended budget and actual amounts for each of the fund’s activities. Some of the unfavorable variances that occurred during the year were primarily due to year end accruals and reclassifications.

(17)

TOWNSHIP OF ROLLAND NOTES TO FINANCIAL STATEMENTS

March 31, 2010

NOTE D – CHANGES IN CAPITAL ASSETS

Capital asset activity for the Township for the year ended March 31, 2010 was as follows:

Beginning Additions Disposals Ending

Governmental Funds:

Assets not depreciated

Land & improvements $ 35,800 $ 0 $ 0 $ 35,800 Assets depreciated:

Buildings:

Township hall 48,976 0 0 48,976

Building improvements 1,900 555 0 2,455

Fire building 272,376 0 (20,250) 252,126

Machinery & equipment 8,154 0 0 8,154

Office furniture & equipment 3,413 0 0 3,413

Total at Historic Cost 370,619 $ 555 $ (20,250) 350,924

Less Accumulated Depreciation for:

Buildings:

Township hall (29,176) $ (1,224) $ 0 (30,400)

Building improvements (95) (123) 0 (218)

Fire building (12,150) (6,303) 12,150 (6,303)

Machinery & equipment (8,154) 0 0 (8,154)

Office furniture & equipment (3,413) 0 0 (3,413)

Total Accumulated Depreciation (52,988) $ (7,650) $ 12,150 (48,488) Net Governmental Funds-Capital Assets $ 317,631 $ 302,436

NOTE E- LONG-TERM DEBT NOTES PAYABLE

The Township has borrowed funds to provide funds from Isabella Bank for the acquisition and construction of a Fire Barn. Notes payable issued for governmental activities and are recorded in the general fund. The original amount of the loan was issued on October 7, 2008 in the amount of $90,000.

General obligation notes are direct obligations and pledge the full faith and credit of the government.

This loan is to be paid in 9 regular payments of $12,364.00 each year until paid in full. The principal maturing each year varies. General obligation notes currently outstanding are as follows:

Purpose Interest Rate Amount

(18)

TOWNSHIP OF ROLLAND NOTES TO FINANCIAL STATEMENTS

March 31, 2010

NOTE H – LONG TERM DEBT (CONTINUED)

Annual debt service requirements to maturity for general obligation notes are as follows:

Fire

Building

Year Ending

March 31, Principal Interest

2011 $ 10,196 $ 2,168

2012 10,900 1,464

2013 10,318 712

Total $ 31,414 $ 4,344 Long-term liability activity for the year ended March 31, 2009, was as follows:

Due

within

Beginning Newly Ending One

Balance Issued Retired Balance Year

Governmental activities:

General Fund

Notes payable:

Fire Building $ 80,551 $ 0 $ (49,137) $ 31,414 $ 10,196

NOTE F – RISK MANAGEMENT

The Township of Rolland is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Township of Rolland maintains commercial insurance covering each of those risks of loss. Management believes such coverage is sufficient to preclude any significant uninsured losses to the Township. Settlement claims have not exceeded this commercial coverage in any of the past three fiscal years.

NOTE G – PENSION PLAN

The Township paid $2,458 during the fiscal year ending March 31, 2010 to Municipal Retirement Systems, Inc. to fund a Money Purchase Pension Plan for participants effective July 1, 1993. This amount consists of contributions from both the Township and participants at 6.2 percent each.

(19)

REQUIRED SUPPLEMENTAL

INFORMATION

(20)

TOWNSHIP OF ROLLAND

BUDGETARY COMPARISON SCHEDULE GENERAL FUND

Year ended March 31, 2010

Variance

With

Original Amended Amended Budget Budget Actual Budget Beginning Fund Balance $ 111,027 $ 111,027 $ 111,027 $ 0 Resources (Inflows):

Property taxes & related fees 0 0 32,758 32,758

State shared revenues and grants 0 0 78,135 78,135

Charges for services 0 0 1,900 1,900

Interest and rentals 0 0 1,571 1,571

Other:

All other refunds 0 0 543 543

Sale of fire barn 0 0 40,850 40,850

Sale of cemetery lots 0 0 900 900

Sale of trees 0 0 5,400 5,400

AMOUNTS AVAILABLE FOR

APPROPRIATION 111,027 111,027 273,084 162,057

Charges to Appropriations(Outflows) Legislative

Township board 7,100 7,100 4,502 2,598

General Government

Supervisor 7,185 7,185 7,086 99

Treasurer 9,800 9,800 9,330 470

Assessor 10,700 10,700 8,541 2,159

Clerk 9,000 9,000 7,370 1,630

Elections 2,525 2,525 1,193 1,332

All other general government:

Board of review 1,400 1,400 560 840

Cemetery 14,250 14,250 7,554 6,696

Insurance 5,000 5,000 3,476 1,524

Miscellaneous 0 0 2,434 (2,434)

Public Safety:

Liquor enforcement 900 900 692 208

Public Works:

Streets and roads 60,000 60,000 19,447 40,553

Street sweeping 600 600 400 200

Drain at large 400 400 832 (432)

Street lighting 4,000 4,000 4,177 (177)

Christmas lighting 100 100 71 29

Curbside recycling 8,100 8,100 6,675 1,425

Culture & Recreation:

Parks 4,800 4,800 3,195 1,605

Library 5,350 5,350 3,472 1,878

(21)

TOWNSHIP OF ROLLAND

BUDGETARY COMPARISON SCHEDULE GENERAL FUND

(CONTINUED) Year ended March 31, 2010

Variance

With

Original Amended Amended Budget Budget Actual Budget

Charges to Appropriations(Outflows)

Other:

Pension 7,200 7,200 2,457 4,743

Capital outlay 0 0 555 (555)

Debt service 12,500 12,500 53,214 (40,714)

TOTAL CHARGES TO

APPROPRIATIONS 170,910 170,910 147,233 23,677

BUDGETARY FUND BALANCE-

ENDING $ (59,883) $( 59,883) $ 125,851 $ 185,734

(22)

COMMENTS AND RECOMMENDATIONS

(23)

Barry E. Gaudette, CPA, PC 731 S. Garfield Avenue Traverse City, MI 49686

Members of the Township Board Township of Rolland

Isabella County, Michigan

My examination was made in accordance with generally accepted auditing standards and, accordingly, included such tests of the accounting records and such other auditing procedures as I considered necessary in the circumstances.

There were not any comments and recommendations necessary for this fiscal year.

This letter supplements the information in the Financial Statements and Notes to Financial Statements. It is intended solely for the use of the Township Board and the Michigan Department of Treasury and should not be used for any other purpose.

Barry E. Gaudette, CPA, PC

April 27, 2010

Figure

Updating...

References

Related subjects :