10-Q

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, 2014

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. 333-131978

MEWBOURNE ENERGY PARTNERS 06-A, L.P. 

Delaware		20-3791421
(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, or a smaller reporting 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 ☒

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 06-A, L.P. 

INDEX
Part 1  -  Financial Information				Page No.
	Item 1.  Financial Statements
		Condensed Balance Sheets -
			September 30, 2014  (Unaudited) and December 31, 2013	3
		Condensed Statements of Operations (Unaudited) -
			For the three months ended September 30, 2014 and 2013
			and the nine months ended September 30, 2014 and 2013	4
		Condensed Statement of Changes In Partners' Capital (Unaudited) -
			For the nine months ended September 30, 2014	5
		Condensed Statements of Cash Flows (Unaudited) -
			For the nine months ended September 30, 2014 and 2013	6
		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 06-A, L.P.

Part I - Financial Information

Item 1.  Financial Statements

CONDENSED BALANCE SHEETS

	September 30, 2014			December 31, 2013
	(Unaudited)
ASSETS
Cash	$	58,148		$	3,578
Accounts receivable, affiliate		560,546			646,646
Prepaid state taxes		15,000			7,500
Total current assets		633,694			657,724
Oil and gas properties at cost, full-cost method		47,352,831			47,319,798
Less accumulated depreciation, depletion,
amortization and impairment		(40,067,730	)		(39,681,196	)
		7,285,101			7,638,602
Total assets	$	7,918,795		$	8,296,326
LIABILITIES AND PARTNERS' CAPITAL
Accounts payable, affiliate	$	95,613		$	87,500
Total current liabilities		95,613			87,500
Asset retirement obligation		272,204			250,094
Partners' capital		7,550,978			7,958,732
Total liabilities and partners' capital	$	7,918,795		$	8,296,326

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

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MEWBOURNE ENERGY PARTNERS 06-A, L.P.

CONDENSED STATEMENTS OF OPERATIONS

(Unaudited)

	For the				For the
	Three Months Ended				Nine Months Ended
	September 30,				September 30,
	2014		2013		2014		2013
Revenues and other income:
Oil sales	$	291,389	$	319,998	$	957,270	$	819,437
Gas sales		611,471		587,982		2,098,570		1,808,801
Interest income		—		—		3		—
Total revenues and other income		902,860		907,980		3,055,843		2,628,238
Expenses:
Lease operating expense		139,577		137,088		439,392		446,746
Production taxes		54,879		54,575		182,470		154,195
Administrative and general expense		45,843		39,160		142,043		121,298
Depreciation, depletion, and amortization		127,974		141,020		386,534		435,824
Asset retirement obligation accretion		4,594		4,151		13,703		12,453
Total expenses		372,867		375,994		1,164,142		1,170,516
Net income	$	529,993	$	531,986	$	1,891,701	$	1,457,722
Basic and diluted net income per
partner interest
(50,000 interests outstanding)	$	10.60	$	10.64	$	37.83	$	29.15

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

4

MEWBOURNE ENERGY PARTNERS 06-A, L.P.

CONDENSED STATEMENT OF CHANGES IN PARTNERS' CAPITAL

For the nine months ended September 30, 2014

 (Unaudited)

	Total
Balance at December 31, 2013	$	7,958,732
Cash distributions		(2,299,455	)
Net income		1,891,701
Balance at September 30, 2014	$	7,550,978

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

5

MEWBOURNE ENERGY PARTNERS 06-A, L.P.

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

	Nine Months Ended
	September 30,
	2014			2013
Cash flows from operating activities:
Net income	$	1,891,701		$	1,457,722
Adjustments to reconcile net income to net cash
provided by operating activities:
Depreciation, depletion, and amortization		386,534			435,824
Asset retirement obligation accretion		13,703			12,453
Plugging and abandonment cost paid from asset retirement obligation		—			(10,851	)
Changes in operating assets and liabilities:
Accounts receivable, affiliate		86,100			(87,464	)
Prepaid state taxes		(7,500	)		(7,500	)
Accounts payable, affiliate		7,441			11,902
Net cash provided by operating activities		2,377,979			1,812,086
Cash flows from investing activities:
Purchase and development of oil and gas properties		(23,954	)		(133	)
Net cash used in investing activities		(23,954	)		(133	)
Cash flows from financing activities:
Cash distributions to partners		(2,299,455	)		(1,863,174	)
Net cash used in financing activities		(2,299,455	)		(1,863,174	)
Net increase (decrease) in cash		54,570			(51,221	)
Cash, beginning of period		3,578			64,795
Cash, end of period	$	58,148		$	13,574
Supplemental Cash Flow Information:
Change to net oil & gas properties related to asset retirement
obligation liabilities	$	8,407		$	6,215
Change to property, plant and equipment related to accrual of
leaseholds	$	672		$	—

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

6

MEWBOURNE ENERGY PARTNERS 06-A, L.P.

NOTES TO CONDENSED FINANCIAL STATEMENTS

(Unaudited)

1. Description of Business

Mewbourne Energy Partners 06-A, L.P. (the “Registrant” or the “Partnership”), a Delaware limited partnership, is engaged primarily in oil and gas development and production in Texas, Oklahoma, and New Mexico, and was organized on November 16, 2005. The offering of limited and general partnership interests began July 11, 2006 as a part of an offering registered under the name Mewbourne Energy Partners 06-07 Drilling Program, (the “Program”), and concluded September 1, 2006, with total investor contributions of $50,000,000 originally being sold to 1,576 subscribers of which $43,174,000 were sold to 1,342 subscribers as general partner interests and $6,826,000 were sold to 234 subscribers as limited partner interests. During, 2008, 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 2013, 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.

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, 2014 and 2013, 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 on the sale or other disposition of properties 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 future net cash flows of proved reserves and the lower of cost or fair value of unproved properties. There were no cost ceiling write-downs during the nine months ended September 30, 2014 or 2013.

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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, 2014 and the year ended December 31, 2013 is as follows:

	September 30,		December 31,
	2014		2013
Balance, beginning of period	$	250,094	$	234,419
Liabilities incurred		8,407		3,701
Liabilities reduced due to settlements and plugging and abandonments		—		(4,643	)
Accretion expense		13,703		16,617
Balance, end of period	$	272,204	$	250,094

5. Related Party Transactions

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. 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.

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.

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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
Revenues:
Proceeds from disposition of depreciable and depletable properties	70	%	30	%
All other revenues	70	%	30	%
Costs and expenses:
Organization and offering costs (1)	0	%	100	%
Lease acquisition costs (1)	0	%	100	%
Tangible and intangible drilling costs (1)	100	%	0	%
Operating costs, reporting and legal expenses, general and
administrative expenses and all other costs	70	%	30	%

(1) Pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 20% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 20% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program’s total capital costs reaches approximately 20%. 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 06-A, L.P. (the “Partnership”) was formed November 16, 2005. The offering of limited and general partnership interests began July 11, 2006 and concluded September 1, 2006, with total investor contributions of $50,000,000. During 2008, 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 $538,081at September 30, 2014.

During the nine months ended September 30, 2014, the Partnership made cash distributions to the investor partners in the amount of $2,299,455 as compared to $1,863,174 for the nine months ended September 30, 2013. The Partnership expects that cash distributions will continue during 2014 as additional oil and gas revenues are sufficient to produce cash flows from operations. Since inception, the Partnership has made distributions of $54,928,108, 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, 2014 as compared to the three months ended September 30, 2013:

	Three Months Ended September 30,
	2014		2013
Oil sales	$	291,389	$	319,998
Barrels produced		3,208		3,138
Average price/bbl	$	90.83	$	101.98
Gas sales	$	611,471	$	587,982
Mcf produced		138,046		139,489
Average price/mcf	$	4.43	$	4.22

Oil and gas revenues. As shown in the above table, total oil and gas sales decreased by $5,120, a 0.6% decline, for the three months ended September 30, 2014 as compared to the three months ended September 30, 2013.

Of this decline, $6,392 was due to a decrease in the volume of gas sold by 1,443 thousand cubic feet (mcf) for the three months ended September 30, 2014 as compared to the three months ended September 30, 2013.

Also contributing to the decline was a $34,967 decrease due to the decline in the average price of oil to $90.83 from $101.98 per barrel (bbl) for the three months ended September 30, 2014 as compared to the three months ended September 30, 2013.

These decreases were partially offset by additional revenue of $29,881 due to an increase in the average price of gas sold to $4.43 from $4.22 per mcf for the three months ended September 30, 2014 as compared to the three months ended September 30, 2013.

Also partially offsetting the decrease in revenue was $6,358 due to an increase in the volume of oil sold by 70 bbls for the three months ended September 30, 2014 as compared to the three months ended September 30, 2013.

Administrative and general expense. Administrative and general expense for the three month period ended September 30, 2014 increased to $45,843 from $39,160 for the three month period ended September 30, 2013 due to increased administrative expenses allocable to the Partnership and higher general expense for reporting and legal costs.

Depreciation, depletion and amortization. Depreciation, depletion and amortization for the three month period ended September 30, 2014 decreased to $127,974 from $141,020 for the three month period ended September 30, 2013. This was due to the overall decrease in oil and gas production.

10

Results of Operations

For the nine months ended September 30, 2014 as compared to the nine months ended September 30, 2013:

	Nine Months Ended September 30,
	2014		2013
Oil sales	$	957,270	$	819,437
Barrels produced		10,235		8,803
Average price/bbl	$	93.53	$	93.09
Gas sales	$	2,098,570	$	1,808,801
Mcf produced		402,596		421,922
Average price/mcf	$	5.21	$	4.29

Oil and gas revenues. As shown in the above table, total oil and gas sales increased by $427,602, a 16.3% increase, for the nine months ended September 30, 2014 as compared to the nine months ended September 30, 2013.

Of this increase, $3,899 and $390,508were due to inclines in the average prices of oil and gas sold, respectively. The average price increased to $93.53 from $93.09 per barrel (bbl) and to $5.21 from $4.29 per thousand cubic feet (mcf) for the nine months ended September 30, 2014 as compared to the nine months ended September 30, 2013.

Also contributing to the increase was $133,934 due to an incline in the volume of oil sold. The volume rose by 1,432 bbls for the nine months ended September 30, 2014 as compared to the nine months ended September 30, 2013.

These increases were partially offset by a decrease of $100,739 from a decline in the volume of gas sold. The volume fell by 19,326 mcf for the nine months ended September 30, 2014 as compared to the nine months ended September 30, 2013.

Lease operations. Lease operating expense during the nine month period ended September 30, 2014 decreased to $439,392 from $446,746 for the nine month period ended September 30, 2013 due to fewer well repairs and workovers.

Production taxes. Production taxes during the nine month period ended September 30, 2014 increased to $182,470 from $154,195 for the nine month period ended September 30, 2013 due to higher overall oil and gas revenue.

Administrative and general expense. Administrative and general expense for the nine month period ended September 30, 2014 increased to $142,043 from $121,298 for the nine month period ended September 30, 2013 due to increased administrative expenses allocable to the Partnership.

Depreciation, depletion and amortization. Depreciation, depletion and amortization for the nine month period ended September 30, 2014 decreased to $386,534 from $435,824 for the nine month period ended September 30, 2013. This was due to the overall decrease in oil and gas production.

11

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, 2014, a 10% change in the price received for oil and gas production would have had an approximate $306,000 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, 2013 annual report on internal control over financial reporting, and for the quarter ended September 30, 2014, 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, 2014 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 06-A, L.P.
By:	Mewbourne Development Corporation
	Managing General Partner

Date:	November 14, 2014
		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, 2014 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.

15

EX-31.1

Mewbourne Energy Partners 06-A, L.P., 10-Q

EXHIBIT 31.1

CERTIFICATIONS

	I, Curtis W. Mewbourne certify that:
1.	I have reviewed this quarterly report on Form 10-Q of Mewbourne Energy Partners 06-A, L.P.
2.	Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;
3.	Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;
4.	The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:
	(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
	(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
	(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
	(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5.	The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent function):
	(a) all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant’s ability to record, process, summarize and report financial data and have identified for the registrant’s auditors any material weaknesses in internal controls; and
	(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 14, 2014
	/s/ Curtis W. Mewbourne
	Curtis W. Mewbourne
	Chief Executive Officer
	Mewbourne Development Corporation
	Managing General Partner of the Registrant

EX-31.2

Mewbourne Energy Partners 06-A, L.P., 10-Q

EXHIBIT 31.2

CERTIFICATIONS

	I, J. Roe Buckley certify that:
1.	I have reviewed this quarterly report on Form 10-Q of Mewbourne Energy Partners 06-A, L.P.
2.	Based on my knowledge, this quarterly report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this quarterly report;
3.	Based on my knowledge, the financial statements, and other financial information included in this quarterly report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this quarterly report;
4.	The registrant’s other certifying officers and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) for the registrant and have:
	(a) Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;
	(b) Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;
	(c) Evaluated the effectiveness of the registrant's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and
	(d) Disclosed in this report any change in the registrant's internal control over financial reporting that occurred during the registrant's most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant's internal control over financial reporting; and
5.	The registrant’s other certifying officers and I have disclosed, based on our most recent evaluation, to the registrant’s auditors and the audit committee of the registrant’s board of directors (or persons performing the equivalent function):
	(a) all significant deficiencies in the design or operation of internal controls which could adversely affect the registrant’s ability to record, process, summarize and report financial data and have identified for the registrant’s auditors any material weaknesses in internal controls; and
	(b) any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant’s internal control over financial reporting.

Date: November 14, 2014
	/s/ J. Roe Buckley
	J. Roe Buckley
	Chairman of the Board
	Executive Vice President
	Chief Financial Officer
	Mewbourne Development Corporation
	Managing General Partner of the Registrant

EX-32.1

Mewbourne Energy Partners 06-A, L.P., 10-Q

EXHIBIT 32.1

Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of Mewbourne Energy Partners 06-A, L.P. (the “Registrant”) on Form 10-Q for the three months ended September 30, 2014, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned hereby certifies, in the capacity as indicated below and pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

1.	The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, and
2.	The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Registrant.

Date: November 14, 2014

/s/ Curtis W. Mewbourne

Curtis W. Mewbourne

Chief Executive Officer

Mewbourne Development Corporation

Managing General Partner of the Registrant

EX-32.2

Mewbourne Energy Partners 06-A, L.P., 10-Q

EXHIBIT 32.2

Certification Pursuant to Section 906 of the Sarbanes-Oxley Act of 2002

In connection with the Quarterly Report of Mewbourne Energy Partners 06-A, L.P. (the “Registrant”) on Form 10-Q for the three months ended September 30, 2014, as filed with the Securities and Exchange Commission on the date hereof (the “Report”), the undersigned hereby certifies, in the capacity as indicated below and pursuant to 18 U.S.C. § 1350, as adopted pursuant to § 906 of the Sarbanes-Oxley Act of 2002, that:

1.	The Report fully complies with the requirements of section 13(a) or 15(d) of the Securities Exchange Act of 1934, as amended, and
2.	The information contained in the Report fairly presents, in all material respects, the financial condition and results of operations of Registrant.

Date: November 14, 2014

/s/ J. Roe Buckley

J. Roe Buckley

Chairman of the Board

Executive Vice President

Chief Financial Officer

Mewbourne Development Corporation

Managing General Partner of the Registrant

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Accounting for Oil and Gas Producing Activities

9 Months Ended

Sep. 30, 2014

Accounting For Oil And Gas Producing Activities

Accounting for Oil and Gas Producing Activities

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, 2014 and 2013, 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 on the sale or other disposition of properties 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 future net cash flows of proved reserves and the lower of cost or fair value of unproved properties. There were no cost ceiling write-downs during the nine months ended September 30, 2014 or 2013.

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Summary of Significant Accounting Policies

9 Months Ended

Sep. 30, 2014

Summary Of Significant Accounting Policies

Summary of Significant Accounting Policies

2. Summary of Significant Accounting Policies

Reference is hereby made to the Registrant’s Annual Report on Form 10-K for 2013, 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.

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CONDENSED BALANCE SHEETS (Unaudited) (USD $)	Sep. 30, 2014	Dec. 31, 2013
ASSETS
Cash	$ 58,148	$ 3,578
Accounts receivable, affiliate	560,546	646,646
Prepaid state taxes	15,000	7,500
Total current assets	633,694	657,724
Oil and gas properties at cost, full-cost method	47,352,831	47,319,798
Less accumulated depreciation, depletion, amortization and impairment	(40,067,730)	(39,681,196)
Net oil and gas properties at cost, full-cost method	7,285,101	7,638,602
Total assets	7,918,795	8,296,326
LIABILITIES AND PARTNERS' CAPITAL
Accounts payable, affiliate	95,613	87,500
Total current liabilities	95,613	87,500
Asset retirement obligation	272,204	250,094
Partners' capital	7,550,978	7,958,732
Total liabilities and partners' capital	$ 7,918,795	$ 8,296,326

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CONDENSED STATEMENTS OF CASH FLOWS (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013
Cash flows from operating activities:
Net income	$ 1,891,701	$ 1,457,722
Adjustments to reconcile net income to net cash provided by operating activities:
Depreciation, depletion, and amortization	386,534	435,824
Asset retirement obligation accretion	13,703	12,453
Plugging and abandonment cost paid from asset retirement obligation		(10,851)
Changes in operating assets and liabilities:
Accounts receivable, affiliate	86,100	(87,464)
Prepaid state taxes	(7,500)	(7,500)
Accounts payable, affiliate	7,441	11,902
Net cash provided by operating activities	2,377,979	1,812,086
Cash flows from investing activities:
Purchase and development of oil and gas properties	(23,954)	(133)
Net cash used in investing activities	(23,954)	(133)
Cash flows from financing activities:
Cash distributions to partners	(2,299,455)	(1,863,174)
Net cash used in financing activities	(2,299,455)	(1,863,174)
Net increase (decrease) in cash	54,570	(51,221)
Cash, beginning of period	3,578	64,795
Cash, end of period	58,148	13,574
Supplemental Cash Flow Information:
Change to net oil & gas properties related to asset retirement obligation liabilities	8,407	6,215
Change to property, plant and equipment related to accrual of leaseholds	$ 672

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Description of Business

9 Months Ended

Sep. 30, 2014

Description Of Business

Description of Business

1. Description of Business

Mewbourne Energy Partners 06-A, L.P. (the “Registrant” or the “Partnership”), a Delaware limited partnership, is engaged primarily in oil and gas development and production in Texas, Oklahoma, and New Mexico, and was organized on November 16, 2005. The offering of limited and general partnership interests began July 11, 2006 as a part of an offering registered under the name Mewbourne Energy Partners 06-07 Drilling Program, (the “Program”), and concluded September 1, 2006, with total investor contributions of $50,000,000 originally being sold to 1,576 subscribers of which $43,174,000 were sold to 1,342 subscribers as general partner interests and $6,826,000 were sold to 234 subscribers as limited partner interests. During, 2008, 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.

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CONDENSED STATEMENTS OF OPERATIONS (Unaudited) (USD $)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Revenues:
Oil sales	$ 291,389	$ 319,998	$ 957,270	$ 819,437
Gas sales	611,471	587,982	2,098,570	1,808,801
Interest income			3
Total revenues and other income	902,860	907,980	3,055,843	2,628,238
Expenses:
Lease operating expense	139,577	137,088	439,392	446,746
Production taxes	54,879	54,575	182,470	154,195
Administrative and general expense	45,843	39,160	142,043	121,298
Depreciation, depletion, and amortization	127,974	141,020	386,534	435,824
Asset retirement obligation accretion	4,594	4,151	13,703	12,453
Total expenses	372,867	375,994	1,164,142	1,170,516
Net income	$ 529,993	$ 531,986	$ 1,891,701	$ 1,457,722
Basic and diluted net income per partner interest (50,000 interests outstanding)	$ 10.60	$ 10.64	$ 37.83	$ 29.15

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Related Party Transactions (Details)	9 Months Ended
	Sep. 30, 2014
Revenues:
Proceeds from disposition of depreciable and depletable properties	70.00%
All other revenues	70.00%
Costs and expenses:
Organization and offering costs	0.00%	[1]
Lease acquisition costs	0.00%	[1]
Tangible and intangible drilling costs	100.00%	[1]
Operating costs, reporting and legal expenses, general and administrative expenses and all other costs	70.00%
Mewbourne Development Corporation
Revenues:
Proceeds from disposition of depreciable and depletable properties	30.00%
All other revenues	30.00%
Costs and expenses:
Organization and offering costs	100.00%	[1]
Lease acquisition costs	100.00%	[1]
Tangible and intangible drilling costs	0.00%	[1]
Operating costs, reporting and legal expenses, general and administrative expenses and all other costs	30.00%
Total capital costs, (percent)	20.00%

[1] Pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 20% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 20% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program's total capital costs reaches approximately 20%. The Partnership's financial statements reflect its respective proportionate interest in the Program.

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Document And Entity Information	9 Months Ended
	Sep. 30, 2014
Document And Entity Information
Entity Central Index Key	0001353722
Entity Registrant Name	Mewbourne Energy Partners 06-A, L.P.
Document Type	10-Q
Document Period End Date	Sep. 30, 2014
Current Fiscal Year End Date	--12-31
Amendment Flag	false
Entity Filer Category	Smaller Reporting Company
Is Entity a Well-known Seasoned Issuer?	No
Is Entity a Voluntary Filer?	No
Is Entity's Reporting Status Current?	Yes
Document Fiscal Period Focus	Q3
Document Fiscal Year Focus	2014

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CONDENSED STATEMENTS OF OPERATIONS (Unaudited) (Parenthetical)	3 Months Ended		9 Months Ended
	Sep. 30, 2014	Sep. 30, 2013	Sep. 30, 2014	Sep. 30, 2013
Income Statement [Abstract]
Interests outstanding	50,000	50,000	50,000	50,000

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Asset Retirement Obligations (Tables)

9 Months Ended

Sep. 30, 2014

Asset Retirement Obligations Tables

A reconciliation of the Partnership's liability for well plugging and abandonment costs

A reconciliation of the Partnership’s liability for well plugging and abandonment costs for the nine months ended September 30, 2014 and the year ended December 31, 2013 is as follows:

	September 30,		December 31,
	2014		2013
Balance, beginning of period	$	250,094	$	234,419
Liabilities incurred		8,407		3,701
Liabilities reduced due to settlements and plugging and abandonments		—		(4,643	)
Accretion expense		13,703		16,617
Balance, end of period	$	272,204	$	250,094

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Related Party Transactions

9 Months Ended

Sep. 30, 2014

Related Party Transactions [Abstract]

Related Party Transactions

5. Related Party Transactions

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. 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.

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
Revenues:
Proceeds from disposition of depreciable and depletable properties	70	%	30	%
All other revenues	70	%	30	%
Costs and expenses:
Organization and offering costs (1)	0	%	100	%
Lease acquisition costs (1)	0	%	100	%
Tangible and intangible drilling costs (1)	100	%	0	%
Operating costs, reporting and legal expenses, general and
administrative expenses and all other costs	70	%	30	%

(1) Pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 20% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 20% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program’s total capital costs reaches approximately 20%. The Partnership’s financial statements reflect its respective proportionate interest in the Program.

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Asset Retirement Obligations (Details) (USD $)	9 Months Ended	12 Months Ended
	Sep. 30, 2014	Dec. 31, 2013
Partnership's liability for well plugging and abandonment costs
Balance, beginning of period	$ 250,094	$ 234,419
Liabilities incurred	8,407	3,701
Liabilities reduced due to settlements and plugging and abandonments		(4,643)
Accretion expense	13,703	16,617
Balance, end of period	$ 272,204	$ 250,094

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Related Party Transactions (Tables)

9 Months Ended

Sep. 30, 2014

Related Party Transactions [Abstract]

Costs and revenues allocated between Partnership and MD

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
Revenues:
Proceeds from disposition of depreciable and depletable properties	70	%	30	%
All other revenues	70	%	30	%
Costs and expenses:
Organization and offering costs (1)	0	%	100	%
Lease acquisition costs (1)	0	%	100	%
Tangible and intangible drilling costs (1)	100	%	0	%
Operating costs, reporting and legal expenses, general and
administrative expenses and all other costs	70	%	30	%

(1) Pursuant to the Program, MD must contribute 100% of organization and offering costs and lease acquisition costs which should approximate 20% of total capital costs. To the extent that organization and offering costs and lease acquisition costs are less than 20% of total capital costs, MD is responsible for tangible drilling costs until its share of the Program’s total capital costs reaches approximately 20%. The Partnership’s financial statements reflect its respective proportionate interest in the Program.

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Description of Business (Details Narrative) (USD $)	2 Months Ended
	Sep. 01, 2006
Description Of Business Details Narrative
Investor contributions, total	$ 50,000,000
Subscribers, total	1,576
General Partners investor contributions	43,174,000
General partner interests	1,342
Limited Partners investor contributions	$ 6,826,000
Limited Partner interests	234

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Related Party Transactions (Details Narrative) (USD $)	9 Months Ended
	Sep. 30, 2014
Related Party Transactions [Abstract]
Description of management control	MD, a Delaware Corporation, has been appointed as the Registrant's managing general partner. MD has no significant equity interest in the Registrant. 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.
Description of allocated administrative expenses	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.
Percentage of Partnership's gross revenue from sale of oil and gas	3.50%
Amount of administrative fees allocated	$ 50,000
Percentage of capital contributions of limited and general partners	0.25%

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CONDENSED STATEMENT OF CHANGES IN PARTNERS' CAPITAL (Unaudited) (USD $)	9 Months Ended
	Sep. 30, 2014
Statement of Partners' Capital [Abstract]
Balance, beginning	$ 7,958,732
Cash distributions	(2,299,455)
Net income	1,891,701
Balance, ending	$ 7,550,978

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Asset Retirement Obligations

9 Months Ended

Sep. 30, 2014

Asset Retirement Obligation Disclosure [Abstract]

Asset Retirement Obligations

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, 2014 and the year ended December 31, 2013 is as follows:

	September 30,		December 31,
	2014		2013
Balance, beginning of period	$	250,094	$	234,419
Liabilities incurred		8,407		3,701
Liabilities reduced due to settlements and plugging and abandonments		—		(4,643	)
Accretion expense		13,703		16,617
Balance, end of period	$	272,204	$	250,094