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EX-32.2 - CERTIFICATION OF CHIEF FINANCIAL OFFICER - Mewbourne Energy Partners 10-A, L.P.ex32-2.htm
EX-32.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER - Mewbourne Energy Partners 10-A, L.P.ex32-1.htm
EX-31.2 - CERTIFICATION OF CHIEF FINANCIAL OFFICER - Mewbourne Energy Partners 10-A, L.P.ex31-2.htm
EX-31.1 - CERTIFICATION OF CHIEF EXECUTIVE OFFICER - Mewbourne Energy Partners 10-A, L.P.ex31-1.htm
 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 10-Q

QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly period ended September 30, 2017

OR

TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from ____________ to ____________

Commission File No. 000-54370

MEWBOURNE ENERGY PARTNERS 10-A, L.P.

Delaware   27-1903816
(State or jurisdiction of incorporation or organization)   (I.R.S. Employer Identification Number)
     
3901 South Broadway, Tyler, Texas   75701
(Address of principal executive offices)   (Zip code)

 

Registrant’s Telephone Number, including area code:   (903) 561-2900  

 

Not Applicable
(Former name, former address and former fiscal year, if changed since last report)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 of 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

Yes    No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Web site, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files). 

Yes    No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company in Rule 12b-2 of the Exchange Act. (Check one):

Large accelerated filer Accelerated filer  
Non-accelerated filer       (Do not check if a smaller reporting company) Smaller reporting company  
  Emerging growth company  

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act.

Indicate by check mark if the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

Yes ☐   No ☒

 

  
 

MEWBOURNE ENERGY PARTNERS 10-A, L.P.

INDEX

Part 1  -  Financial Information Page No.
         
  Item 1.  Financial Statements  
         
    Condensed Balance Sheets -   3
      September 30, 2017  (Unaudited) and December 31, 2016  
         
    Condensed Statements of Operations (Unaudited) - 4
      For the three months ended September 30, 2017 and 2016  
        and the nine months ended September 30, 2017 and 2016  
         
    Condensed Statement of Changes In Partners' Capital (Unaudited) - 5
      For the nine months ended September 30, 2017  
         
    Condensed Statements of Cash Flows (Unaudited) -   6
      For the nine months ended September 30, 2017 and 2016  
         
    Notes to Condensed Financial Statements 7
         
  Item 2.  Management's Discussion and Analysis of Financial Condition and Results of Operations 9
         
  Item 3.  Quantitative and Qualitative Disclosures about Market Risk 12
         
  Item 4.  Disclosure Controls and Procedures 12
         
Part II  -  Other Information  
         
  Item 1.  Legal Proceedings 13
         
  Item 6.  Exhibits and Reports on Form 8-K 13

 

 

2 
 

MEWBOURNE ENERGY PARTNERS 10-A, L.P.

Part I - Financial Information

Item 1. Financial Statements

CONDENSED BALANCE SHEETS

   September 30, 2017  December 31, 2016
   (Unaudited)   
ASSETS      
       
Cash  $15,377   $7,860 
Accounts receivable, affiliate   422,045    430,934 
Prepaid state taxes   8,605    5,118 
 Total current assets   446,027    443,912 
           
Oil and gas properties at cost, full-cost method   69,468,951    69,462,837 
Less accumulated depreciation, depletion, amortization          
and cost ceiling write-downs   (64,125,294)   (63,878,364)
    5,343,657    5,584,473 
           
Total assets  $5,789,684   $6,028,385 
           
           
LIABILITIES AND PARTNERS' CAPITAL          
           
Accounts payable, affiliate  $104,526   $106,813 
Total current liabilities   104,526    106,813 
           
Asset retirement obligation   854,946    834,771 
           
Partners' capital   4,830,212    5,086,801 
           
Total liabilities and partners' capital  $5,789,684   $6,028,385 

The accompanying notes are an integral part of the financial statements.

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MEWBOURNE ENERGY PARTNERS 10-A, L.P.

CONDENSED STATEMENTS OF OPERATIONS

(Unaudited)

   For the  For the
   Three Months Ended  Nine Months Ended
   September 30,  September 30,
   2017  2016  2017  2016
Revenues:            
Oil sales  $299,896   $284,847   $1,048,406   $890,598 
Gas sales   287,627    258,871    893,501    670,906 
Total revenues   587,523    543,718    1,941,907    1,561,504 
                     
Expenses:                    
Lease operating expense   185,463    231,260    616,808    762,352 
Production taxes   33,893    30,613    113,862    89,695 
Administrative and general expense   32,862    30,937    122,455    121,161 
Depreciation, depletion, and amortization   80,431    110,021    260,711    399,715 
Cost ceiling write-down   —      —      —      1,617,571 
Asset retirement obligation accretion   8,808    8,495    26,497    25,509 
Total expenses   341,457    411,326    1,140,333    3,016,003 
                     
Net income (loss)  $246,066   $132,392   $801,574   $(1,454,499)

The accompanying notes are an integral part of the financial statements.

4 
 

MEWBOURNE ENERGY PARTNERS 10-A, L.P.

CONDENSED STATEMENT OF CHANGES IN PARTNERS' CAPITAL

For the nine months ended September 30, 2017

(Unaudited)

   Partners' Capital
    
Balance at December 31, 2016  $5,086,801 
      
Cash distributions   (1,058,163)
Net income   801,574 
      
Balance at September 30, 2017  $4,830,212 

The accompanying notes are an integral part of the financial statements.

5 
 

MEWBOURNE ENERGY PARTNERS 10-A, L.P.

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

   Nine Months Ended
   September 30,
   2017       2016
Cash flows from operating activities:      
Net income (loss)  $801,574   $(1,454,499)
Adjustments to reconcile net income (loss) to net cash          
  provided by operating activities:          
Depreciation, depletion, and amortization   260,711    399,715 
Cost ceiling write-down   —      1,617,571 
Asset retirement obligation accretion   26,497    25,509 
Plugging and abandonment cost paid from asset retirement obligation   (15,905)   —   
Changes in operating assets and liabilities:          
Accounts receivable, affiliate   8,889    (46,164)
Prepaid state taxes   (3,487)   (15,520)
Accounts payable, affiliate   (2,287)   (3,292)
Net cash provided by operating activities   1,075,992    523,320 
           
Cash flows from investing activities:          
Proceeds from sale of oil and gas properties   806    947 
Purchase and development of oil and gas properties   (11,118)   (15,402)
Net cash used in investing activities   (10,312)   (14,455)
           
Cash flows from financing activities:          
Cash distributions to partners   (1,058,163)   (526,013)
Net cash used in financing activities   (1,058,163)   (526,013)
           
Net increase (decrease) in cash   7,517    (17,148)
Cash, beginning of period   7,860    22,038 
           
Cash, end of period  $15,377   $4,890 
           
Supplemental Cash Flow Information:          
Change to net oil & gas properties related to asset retirement          
 obligation liabilities  $9,583   $1,467 

The accompanying notes are an integral part of the financial statements.

6 
 

MEWBOURNE ENERGY PARTNERS 10-A, L.P.

NOTES TO CONDENSED FINANCIAL STATEMENTS

(Unaudited)

1.       Description of Business

Mewbourne Energy Partners 10-A, L.P., (the “Registrant” or the “Partnership”), a Delaware limited partnership engaged primarily in oil and gas development and production in Texas, Oklahoma, and New Mexico, was organized on February 9, 2010. The offering of limited and general partner interests began May 1, 2010 as a part of a private placement pursuant to Section 4(2) of the Securities Act of 1933 and Regulation D promulgated thereunder, and concluded August 2, 2010, with total investor contributions of $73,000,000 originally being sold to accredited investors of which $67,820,000 were sold to accredited investors as general partner interests and $5,180,000 were sold to accredited investors as limited partner interests. During 2012, all general partner equity interests were converted to limited partner equity interests. In accordance with the laws of the State of Delaware, Mewbourne Development Corporation (“MD”), a Delaware Corporation, has been appointed as the Partnership’s managing general partner. MD has no significant equity interest in the Partnership.

2.       Summary of Significant Accounting Policies

Reference is hereby made to the Registrant’s Annual Report on Form 10-K for 2016, which contains a summary of significant accounting policies followed by the Partnership in the preparation of its financial statements. These policies are also followed in preparing the quarterly report included herein.

In the opinion of management, the accompanying unaudited financial statements contain all adjustments of a normal recurring nature necessary to present fairly our financial position, results of operations, cash flows and partners’ capital for the periods presented. The results of operations for the interim periods are not necessarily indicative of the final results expected for the full year. In preparing these financial statements, the Partnership has evaluated subsequent events for potential recognition and disclosure through the date the financial statements were issued.

In May 2014, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2014-09, a comprehensive new revenue recognition standard that will supersede nearly all existing revenue recognition guidance. The standard outlines a single comprehensive model for revenue recognition based on the core principle that an entity will recognize revenue when promised goods or services are transferred to clients, in an amount that reflects the consideration to which an entity expects to be entitled in exchange for those goods or services.

We continue to evaluate the impact of the ASU on our accounting policies, internal controls, and financial statements and related disclosures. We only have non-operated working interests in oil and gas wells and receive monthly net revenue checks from the operator of the oil and gas wells in which we have working interests. We have reviewed our partnership, joint operating and marketing agreements as they relate to our non-operated working interests and this ASU. The ASU includes provisions regarding future revenues and expenses under a gross-versus-net presentation as it relates to principal vs agent relationship. We are evaluating the impact, if any, on the presentation of our future revenues and expenses under this gross-versus-net presentation guidance. Based upon our assessments performed to date, we do not expect the ASU to have a material effect on the timing of revenue recognition or our financial position, although our assessment, which we expect to complete during the fourth quarter, is still under evaluation. The standard is required to be adopted using either the full retrospective approach, with all prior periods presented adjusted, or the modified retrospective approach, with a cumulative adjustment to capital on the opening balance sheet. We will adopt the new standard on January 1, 2018, using the modified retrospective approach with a cumulative adjustment to capital as necessary.

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3.      Accounting for Oil and Gas Producing Activities

The Partnership follows the full-cost method of accounting for its oil and gas activities. Under the full-cost method, all productive and non-productive costs incurred in the acquisition, exploration and development of oil and gas properties are capitalized. Depreciation, depletion and amortization of oil and gas properties subject to amortization is computed on the units-of-production method based on the proved reserves underlying the oil and gas properties. At September 30, 2017 and 2016, all capitalized costs were subject to amortization. Proceeds from the sale or other disposition of properties are credited to the full cost pool. Gains and losses are not recognized unless such adjustments would significantly alter the relationship between capitalized costs and the proved oil and gas reserves. Capitalized costs are subject to a quarterly ceiling test that limits such costs to the aggregate of the present value of estimated future net cash flows of proved reserves, computed using the 12-month unweighted average of first-day-of-the-month oil and natural gas prices, discounted at 10%, and the lower of cost or fair value of unproved properties. If unamortized costs capitalized exceed the ceiling, the excess is charged to expense in the period the excess occurs. There were cost ceiling write-downs totaling $1,617,571 for the nine months ended September 30, 2016. There were no cost ceiling write-downs for the nine months ended September 30, 2017.

4.      Asset Retirement Obligations

The Partnership has recognized an estimated asset retirement obligation liability (“ARO”) for future plugging and abandonment costs. A liability for the estimated fair value of the future plugging and abandonment costs is recorded with a corresponding increase in the full cost pool at the time a new well is drilled. Depreciation expense associated with estimated plugging and abandonment costs is recognized in accordance with the full cost methodology.

The Partnership estimates a liability for plugging and abandonment costs based on historical experience and estimated well life. The liability is discounted using the credit-adjusted risk-free rate. Revisions to the liability could occur due to changes in well plugging and abandonment costs or well useful lives, or if federal or state regulators enact new well restoration requirements. The Partnership recognizes accretion expense in connection with the discounted liability over the remaining life of the well.

A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the nine months ended September 30, 2017 and the year ended December 31, 2016 is as follows:

   2017  2016
Balance, beginning of period  $834,771   $799,280 
Liabilities incurred   2,777    2,432 
Liabilities reduced due to settlements and plugging and abandonments   (9,099)   (965)
Accretion expense   26,497    34,024 
Balance, end of period  $854,946   $834,771 

5.      Related Party Transactions

In accordance with the laws of the State of Delaware, MD has been appointed as the Partnership’s managing general partner. MD has no significant equity interest in the Partnership. Mewbourne Oil Company (“MOC”) is operator of oil and gas properties owned by the Partnership. Mewbourne Holdings, Inc. is the parent of both MD and MOC. Substantially all transactions are with MD and MOC.

In the ordinary course of business, MOC will incur certain costs that will be passed on to owners of the well for which the costs were incurred. The Partnership will receive their portion of these costs based upon their ownership in each well incurring the costs. These costs are referred to as operator charges and are standard and customary in the oil and gas industry. Operator charges include recovery of gas marketing costs, fixed rate overhead, supervision, pumping, and equipment furnished by the operator, some of which will be included in the full cost pool pursuant to Rule 4-10(c)(2) of Regulation S-X. Services and operator charges are billed in accordance with the program and partnership agreements.

8 
 

In accordance with the Partnership agreement, during any particular calendar year the total amount of administrative expenses allocated to the Partnership by MOC shall not exceed the greater of (a) 3.5% of the Partnership’s gross revenue from the sale of oil and natural gas production during each year (calculated without any deduction for operating costs or other costs and expenses) or (b) the sum of $50,000 plus .25% of the capital contributions of limited and general partners.

The Partnership participates in oil and gas activities through the Program. The Partnership and MD are the parties to the Program, and the costs and revenues are allocated between them as follows:

   Partnership       MD (1)
Revenues:      
Proceeds from disposition of depreciable and depletable properties   75%        25%
All other revenues   75%   25%
Costs and expenses:          
Organization and offering costs (1)   0%   100%
Lease acquisition costs (1)   0%   100%
Tangible and intangible drilling costs (1)   100%   0%
Reporting and legal expenses   100%   0%
Operating costs, general and administrative expenses (except for          
reporting and legal expenses) and all other costs   75%   25%

 

(1)As noted above, pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 15% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 15% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program’s total capital costs reaches approximately 15%. The Partnership’s financial statements reflect its respective proportionate interest in the Program.

 

Item 2.Management’s Discussion and Analysis of Financial Condition and Results of Operations

Liquidity and Capital Resources

Mewbourne Energy Partners 10-A, L.P. (“the Partnership”) was formed February 9, 2010. The offering of limited and general partnership interests began May 1, 2010 and concluded August 2, 2010, with total investor contributions of $73,000,000. During 2012, all general partner equity interests were converted to limited partner equity interests.

Future capital requirements and operations will be conducted with available funds generated from oil and gas activities. No bank borrowing is anticipated. The Partnership had net working capital of $341,501 at September 30, 2017.

During the nine months ended September 30, 2017, the Partnership made cash distributions to the investor partners (including state tax payments for the benefit of investor partners) in the amount of $1,058,163 as compared to $526,013 for the nine months ended September 30, 2016. Since inception, the Partnership has made distributions of $66,505,305, inclusive of state tax payments.

The sale of crude oil and natural gas produced by the Partnership will be affected by a number of factors that are beyond the Partnership’s control. These factors include the price of crude oil and natural gas, the fluctuating supply of and demand for these products, competitive fuels, refining, transportation, extensive federal and state regulations governing the production and sale of crude oil and natural gas, and other competitive conditions. It is impossible to predict with any certainty the future effect of these factors on the Partnership.

9 
 

Results of Operations

For the three months ended September 30, 2017 as compared to the three months ended September 30, 2016:

   Three Months Ended
September 30,
   2017  2016
Oil sales  $299,896   $284,847 
Barrels produced   6,704    7,163 
Average price/bbl  $44.73   $39.77 
           
Gas sales  $287,627   $258,871 
Mcf produced   76,717    88,268 
Average price/mcf  $3.75   $2.93 

Oil and gas revenues. As shown in the above table, total oil and gas sales increased by $43,805, an 8.1% rise, for the three months ended September 30, 2017 as compared to the three months ended September 30, 2016.

Of this increase, $35,582 and $72,063 were due to inclines in the average prices of oil and gas sold, respectively. The average price rose to $44.73 from $39.77 per barrel (bbl) and to $3.75 from $2.93 per thousand cubic feet (mcf) for the three months ended September 30, 2017 as compared to the three months ended September 30, 2016.

Partially offsetting these increases were decreases of $20,533 and $43,307 from declines in the volumes of oil and gas sold, respectively, by 459 bbls and 11,551 mcf.

Lease operations. Lease operating expense during the three month period ended September 30, 2017 decreased to $185,463 from $231,260 for the three month period ended September 30, 2016 due to fewer well repairs and workovers and lower pumping expenses and overhead.

Production taxes. Production taxes during the three month period ended September 30, 2017 increased to $33,893 from $30,613 for the three month period ended September 30, 2016. This was due to higher overall oil and gas revenue for the three month period ended September 30, 2017.

Administrative and general expense. Administrative and general expense for the three month period ended September 30, 2017 rose to $32,862 from $30,937 for the three month period ended September 30, 2016 due to increased administrative expenses allocable to the Partnership.

Depreciation, depletion and amortization. Depreciation, depletion and amortization for the three months ended September 30, 2017 decreased to $80,431 from $110,021 for the three months ended September 30, 2016 due to the prior period cost ceiling write-downs that reduced the balance of the full cost pool subject to amortization and to the overall decline in production.

10 
 

Results of Operations

For the nine months ended September 30, 2017 as compared to the nine months ended September 30, 2016:

   Nine Months Ended
September 30,
   2017  2016
Oil sales  $1,048,406   $890,598 
Barrels produced   22,821    24,879 
Average price/bbl  $45.94   $35.80 
           
Gas sales  $893,501   $670,906 
Mcf produced   238,203    266,511 
Average price/mcf  $3.75   $2.52 

Oil and gas revenues. As shown in the above table, total oil and gas sales increased by $380,403, a 24.4% rise, for the nine months ended September 30, 2017 as compared to the nine months ended September 30, 2016.

Of this increase, $252,353 and $328,778 were due to increases in the average prices of oil and gas sold, respectively. The average price rose to $45.94 from $35.80 per barrel (bbl) and to $3.75 from $2.52 per thousand cubic feet (mcf) for the nine months ended September 30, 2017 as compared to the nine months ended September 30, 2016.

Partially offsetting these increases were decreases of $94,545 and $106,183 from declines in the volumes of oil and gas sold, respectively, by 2,058 bbls and 28,308 mcf.

Lease operations. Lease operating expense during the nine month period ended September 30, 2017 decreased to $616,808 from $762,352 for the nine month period ended September 30, 2016 due to fewer well repairs and workovers and lower pumping expenses and overhead.

Production taxes. Production taxes during the nine month period ended September 30, 2017 increased to $113,862 from $89,695 for the nine month period ended September 30, 2016. This was due to higher overall oil and gas revenue for the nine month period ended September 30, 2017.

Depreciation, depletion and amortization. Depreciation, depletion and amortization for the nine months ended September 30, 2017 decreased to $260,711 from $399,715 for the nine months ended September 30, 2016 due to the prior period cost ceiling write-downs that reduced the balance of the full cost pool subject to amortization and to the overall decline in production.

Cost ceiling write-down. There were cost ceiling write-downs totaling $1,617,571 for the nine months ended September 30, 2016. These were due to lower average oil and gas prices for the twelve months preceding the write-downs. There were no cost ceiling write-downs for the nine months ended September 30, 2017.

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Item 3.Quantitative and Qualitative Disclosures about Market Risk

1.      Interest Rate Risk

The Partnership Agreement allows borrowings from banks or other financial sources of up to 20% of the total capital contributions to the Partnership without investor approval. Should the Partnership elect to borrow monies for additional development activity on Partnership properties, it will be subject to the interest rate risk inherent in borrowing activities. Changes in interest rates could significantly affect the Partnership’s results of operations and the amount of net cash flow available for partner distributions. Also, to the extent that changes in interest rates affect general economic conditions, the Partnership will be affected by such changes.

2.      Commodity Price Risk

The Partnership does not expect to engage in commodity futures trading or hedging activities or enter into derivative financial instrument transactions for trading or other speculative purposes.  The Partnership currently expects to sell a significant amount of its production from successful oil and gas wells on a month-to-month basis at market prices. Accordingly, the Partnership is at risk for the volatility in commodity prices inherent in the oil and gas industry, and the level of commodity prices will have a significant impact on the Partnership’s results of operations. For the nine months ended September 30, 2017, a 10% change in the price received for oil and gas production would have had an approximate $194,000 impact on revenue.

3.      Exchange Rate Risk

The Partnership currently has no income from foreign sources or operations in foreign countries that would subject it to currency exchange rate risk. The Partnership does not currently expect to purchase any prospects located outside of either the United States or United States coastal waters in the Gulf of Mexico.

Item 4.Disclosure Controls and Procedures

MD maintains a system of controls and procedures designed to provide reasonable assurance as to the reliability of the financial statements and other disclosures included in this report, as well as to safeguard assets from unauthorized use or disposition. MD’s Chief Executive Officer and Chief Financial Officer have evaluated the effectiveness of the design and operation of its disclosure controls and procedures with the assistance and participation of other members of management. Based upon that evaluation, MD’s Chief Executive Officer and Chief Financial Officer concluded that its disclosure controls and procedures are effective for gathering, analyzing and disclosing the information the Partnership is required to disclose in the reports it files under the Securities Exchange Act of 1934 within the time periods specified in the SEC’s rules and forms. Since MD’s December 31, 2016 annual report on internal control over financial reporting, and for the quarter ended September 30, 2017, there have been no changes in MD’s internal controls or in other factors which have materially affected, or are reasonably likely to materially affect, the internal controls over financial reporting.

12 
 

Part II – Other Information

Item 1.Legal Proceedings

From time to time, the Registrant may be a party to certain legal actions and claims arising in the ordinary course of business. While the outcome of these events cannot be predicted with certainty, the Partnership does not expect these matters to have a material effect on its financial position or results of operations.

Item 6.Exhibits and Reports on Form 8-K
(a) Exhibits filed herewith.
       
  31.1 Certification of CEO Pursuant to Section 302 of Sarbanes-Oxley Act of 2002.
     
  31.2 Certification of CFO Pursuant to Section 302 of Sarbanes-Oxley Act of 2002.
     
  32.1 Certification of CEO Pursuant to Section 906 of Sarbanes-Oxley Act of 2002.
     
  32.2 Certification of CFO Pursuant to Section 906 of Sarbanes-Oxley Act of 2002.
     
  101 The following materials from the Partnership's Quarterly Report on Form 10-Q for the quarter ended September 30, 2017 formatted in Extensible Business Reporting Language (XBRL): (i) the Condensed Balance Sheets, (ii) the Condensed Statements of Operations, (iii) the Condensed Statement of Changes in Partners’ Capital, (iv) the Condensed Statements of Cash Flows, and (v) related notes.
     
(b) Reports on Form 8-K
  None.  
         

 

13 
 

SIGNATURES

Pursuant to the requirements of the Securities Exchange Act of 1934, the Partnership has duly caused this report to be signed on its behalf by the undersigned thereto duly authorized.

   

Mewbourne Energy Partners 10-A, L.P.

 

     
    By: Mewbourne Development Corporation
      Managing General Partner
       

Date:      November 14, 2017

 

     
    By: /s/ Alan Clark
      Alan Clark, Treasurer and Controller
       

 

14 
 

INDEX TO EXHIBITS

EXHIBIT

NUMBER

DESCRIPTION
   
31.1 Certification of CEO Pursuant to Section 302 of Sarbanes-Oxley Act of 2002.
   
31.2 Certification of CFO Pursuant to Section 302 of Sarbanes-Oxley Act of 2002.
   
32.1 Certification of CEO Pursuant to Section 906 of Sarbanes-Oxley Act of 2002.
   
32.2 Certification of CFO Pursuant to Section 906 of Sarbanes-Oxley Act of 2002.
   
101 The following materials from the Partnership's Quarterly Report on Form 10-Q for the quarter ended September 30, 2017 formatted in Extensible Business Reporting Language (XBRL): (i) the Condensed Balance Sheets, (ii) the Condensed Statements of Operations, (iii) the Condensed Statement of Changes in Partners’ Capital, (iv) the Condensed Statements of Cash Flows, and (v) related notes.
   

 

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