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1 Underprovisionsofstatelaw,thisreportisapublic document.acopyoftherepo~hasbensubmitedt(~ thentityarieletherai)~,oprilqtet:~ublicoficial'-.]he apropriate,atheofigeoftheparishclerk,ofcourt, reportisa~,~ilablc,fc~rpl;l~,!:inspectionathe[~,aton RouGeoficeofthe~e~),~;ia",i',;e/~,udit()ra~d,where ReleaseDate_~/~'TJ~a~
2 INDEPENDENTAUDITORS"REPORTONTHEFINANCIALSTATEMENTS PAGE PRIMARYGOVERNMENTUNITFINANCIALSTATEMENTS 1-2 CombinedBalanceShet-AlFundTypesandAcount Groups,December31,201,WithComparativeTotals CombinedStatementofRevenues,Expenditures,and foryearendeddecember31, ChangesinFundBalances-AlGovernmentalFund Types,YearEndedDecember31,201,With ComparativeTotalsforYearEndedDecember31, CombinedStatementofRevenues,Expenditures,and ChangesinFundBalances-Budget(GAPBasis)and Actual (ExcludingCriminalCourtSpecialRevenueFund), YearEndedDecember31,201 GeneralandSpecialRevenueFunds 9-12 CombinedStatementofCashFlows,YearEnded 13 NotestoFinancialStatements,December31,201 December31,201 INDIVIDUALFUNDANDCOMBININGFUNDFINANCIALSTATEMENTS GENERALFUND ANDSUPLEMENTALINFORMATION ComparativeBalanceShets,December31,201,and 3 ComparativeStatementofRevenues,Expenditures,and 34 ChangesinFundBalances,YearsEndedDecember31, SPECIALREVENUEFUNDS 201,andDecember31, CombiningBalanceShet,December31,201,With 37 ComparativeTotalsforDecember31,
3 f:.ri~nlq] 02J[}i126[';:t:50 (Continued) CombiningStatementofRevenues,Expenditures,and ChangesinFundBnlances,YearEndedDecember 31,201,withComparativeTotalsforYearEnded DEBTSERVICEFUND December31, ComparativeBalanceShet,December31,201,and 42 ComparativeStatementofRevenues,Expenditures,and 43 ChangesinFundBalances,YearsEndedDecember ENTERPRISEFUNDS 31,201,andDecember31, CombiningBalanceShet~i,December31,201,With CombiningStatementofRevenues,Expenses,andChanges ComparativeTotalsforDecember31, inretainedearnings,yearendeddecember31, 201,WithComparativeTotalsforYearEnded CombiningStatementofCashFlows,YearEndedDecember December31, ,201,WithComparativeTotalsforYearEnded AGENCYFUNDS December31, CombiningBalanceShet,December31,201,With 56 CombiningStatementofChangesinDepositsDue ComparativeTotalsforDecember31, OthersandOtherFunds,YearEndedDecember31, 201,WithComparativeBalancesforYearEnded SUPLEMENTALINFORMATION December31, ScheduleofPoliceJuryMembers'Compensation,Year ScheduleofInsuranceinForce,December31,201 EndedDecember31,20]. 61 (Unaudited) 62-63
4 (Continued) ScheduleofBudgetedReven PAGE ChangesinFundBalance RevenueFunds(Excludin RevenueFund),YearEnd ScheduleofExpendituresofFederalAwards,YearEnded (Unaudited) 64 INDEPENDENTAUDITORS'REPORTONCOMPLIANCEANDONINTERNAL December31, CONTROLOVERFINANCIALREPORTINGBASEDONANAUDITOF FINANCIALSTATEMENTSINACORDANCEWITHGOVERNMENT ScheduleofPriorAuditFindings,YearEnded 6-67 Management'sPlanofCorectiveAction,Year December31, EndedDecember31, i
5 DYER&VICKNAIR (CERTIFIEDPUBLICACOUNTANTS) GLYNR,DYER,CPA(APC) ERICJ.VICKNAIR,CPA(APC) FAX(25) WestFelicianaParishPoliceJury St.Francisvile,Louisiana Wehaveauditedtheacompanyinggeneralpurposefinancialstatements andthecombining,individualfundandacountgroupfinancialstatements of asofandfortheyearendeddecember31,201,aslistedinthetable ofcontents.thesegeneralpurposefinancialstatementsarethe responsibilityofwestfelicianaparishpolicejury,st.francisvile, Louisiana'smanagement.Ouresponsibilityistoexpresanopinionon thesefinancialstatementsbasedonouraudit. Weconductedourauditinacordancewithgeneralyaceptedauditing standardsgeneralyaceptedintheunitedstatesofamericandthe standardsaplicabletofinancialauditscontainedingovernment AuditinqStandards,isuedbytheComptrolerGeneraloftheUnited States.Thosestandardsrequirethatweplanandperformtheauditto obtainreasonableasuranceaboutwhetherthegeneralpurposefinancial statementsarefreofmaterialmistatement.anauditincludes examining,onatestbasis,evidencesuportingtheamountsand disclosuresinthegeneralpurpose,financialstatements.anauditalso includesasesingtheacountingprinciplesusedandsignificant estimatesmadebymanagement,aswelasevaluatingtheoveralgeneral purposefinancialstatementpresentation.webelieveourauditprovides areasonablebasisforouropinion. 293BRAKLEYDRIVE=SUITEB (SENDALCORESPONDENCETOTHEBATONROUGEADRES) BATONROUGE,LOUISIANA FERDINANDSTRET ST.FRANCISVILE,LOUISIANA?O?TS (25)
6 DYER&VICKNAIR CERTIFIEDPUBLICACOUNTANT6 acountingprinciplesgeneralyaceptedintheunitedstateofamerica. Also,inouropinion,thecombiningandindividualfundandacountgroup financialstatementspresentfairly,inalmaterialrespects,the financialpositionofeachoftheindividualfundsandacountgroupof WestFelicianaParishPoliceJury,St.Francisvile,Louisiana,asof December31,201,andtheresultsofoperationsofsuchfundsandthe cashflowsofindividualproprietaryfundtypesfortheyearthenended inconformitywithgeneralyaceptedacountingprinciplesgeneraly aceptedintheunitedstateofamerica. InacordancewithGovernmentAuditinqStandards,wehavealsoisueda reportdatedmay29,202onourconsiderationofwestfelicianaparish PoliceJury,St.Francisvile,Louisiana'sinternalcontrolover financialreportingandourtestsofitscompliancewithcertain provisionsoflaws,regulations,contractsandgrants.thatreportis anintegralpartofanauditperformedinacordancewith~overnment AuditingStandardsandshouldbereadinconjunctionwiththisreportin consideringtheresultsofouraudit. Ourauditwasmadeforthepurposeoforminganopiniononthegeneral purposefinancialstatementstakenasawhole,andonthecombiningand individualfundandacountgroupfinancialstatements.thesuplemental informationlistedinthetableofcontentsispresentedforpurposesof aditionalanalysisandisnotarequiredpartofthefinancial Louisiana.Suchinformation,exceptforthatportionmarked"unaudited", onwhichweexpresnoopinion,hasbensubjectedtotheauditing statementsofwestfelicianaparishpolicejury,st.francisvile, proceduresapliedintheauditofthegeneralpurpose,combiningand opinion,isfairlypresentedinalmaterialrespectsinrelationtothe individualfundandacountgroupfinancialstatementsand,inour financialstatementsofeachoftherespectiveindividualfundstakenas awhole. May29,202 St.Francisvile,Louisiana
7 GENEraL_ GOVERNMENTALFUNDTYPES SPECIAL REVENUE SERVICE DEBT ASETS Cash Investments,atamortized Receivables cost Taxes 9,373,6942,853,927 79,856$38,084$4,606 Acounts 540, ,847 27,314 35,675 Intergovernmental(net Other ofalowanceforuncoletibles) 25,73 Interfundreceivable(net Duefromotherfunds ofalowanceforuneolectibles) 362,84 53,716 7,724 18,265 Prepaidinsurance Restrictedasets-cash 41,704 Fixedasets Utilitypropertyand equipment(netof depreciationtodate) i0,60,6753,269,02 317,595 OTHERDEBITS Amountavailableindebt Amountobeprovidedfor servicefunds retirementofgeneral long-termobligations Totalotherdebits Totalasetsend otherdebits
8 PROPRIETARY FUND TYPE FIDUCIARY FUND TYPE GENERAL ACOUNTGROUPS ENTERPRISEAGENCYASETSOBLIGATIONS FIXED ]~NG-TERM GENERAL TOTAL 201 MEMORANDUMONLY DECEMBER31, 20 $25,313 $147,859$10,945 12,504,9355,578,62 29,217 $468,096 1,317,901 29,217 6,419,589 27, ,49 25,989 2, $5,580,217 5, ,508 15, , ,917,39 860, ,0965,580,217 21,152,98418,465, , ,590 $310, , ,145 _2,249,685 _2,560,589 2,249,6851,518,43 2,560,5891,813,578 (Continued)
9 WITHCOMPARATIVETOTALSFORDECEMRERI.20Q (Continued} GENERAL GOVERNMENTALFUNDTYPES SPECIAL REVENUE SERVICE DEBT ~IABILITIES Acountspayable QTHERCREDITS Payablefromrestricted asets $105,530$72,592$6,691 Intergovernmentalpayable Interfundpayable Customerdeposits Duetootherfunds Duetoothers 362,84 26,4 Compensatedabsences Generalobligation Capitaleasepayable debtpayable Totaliabiltles 105, ,80 6,691 Investmentingeneral Contributedcapital Retainedearnings fixedasets Fundbalances Reservedfordebtservice (deficit) Reservedforfutureunanticipatedneds 2,356,2 310,904 Unreserved,undesignated8,138,9232J807,12 Totaliabilities 10,495,1452,807,12 310,904 equityandother credits Theacompanyingnotesareanintegralpartofthisstatement. 5
10 PROPRIETARY FUND TYPE FIDUCIARY FUND TYPE GENERAL FIXED ACOUNTGROUPS ASETS OBLIGATIONS LONG-TERM GENERAL 201 MEMORANDUMONLY DECEMBER31, TOTAL 20 8,05 $192,818$315,39 2, ,838$41, , , ,536,02,536,01,798,0 24,589 24,589 13,283 48, ,096 2,560,5894,051,2544,835,956 2,295 (230,304} 69,235 $5,580,217 5,580,217 (230,304)(203,418) 69,2354,759, , , ,145 I0,946,0451,860,79 2,356,2 8,010,63 468,931,19,62,3!915,43,154
11 ~EvE~uEs Taxes GENERAL SPECIAL Licensesandpermits Intergovernmental $2,705,457 Fes,charges,andcomisionsfor 85,181 Finesandforfeitures Useofmoneyandproperty services 420,060 $2,39,54 REVENUE.. 6,94 206,453 Other 26,968 54,218 3,703, ,21 5,138 EXPENDITURES 2,804,321 10,7.47. Curent Generalgovernment Publicsafety Publicworks 717,703 Sanitation 212,502 Healthandwelfare 180,637 78,626 Cultureandrecreation Urbandevelopmentandasistance Economicdevelopmentand 36, Capitaloutlay Debtservice asistance. 292,716 72,593 Totalexpenditures 32, ,898 EXCESfDEFICIENCY~OFREVENUE~ 2, ,302, ,097 IL429, ,38~ EXCESrDEFICIENCY%OFREVENUE~ Loanproceds 1,50.0 2,929,471 7,565, ,383 i ,305, Theacompanyingnotesareanintegralpartofthistatement. 7
12 DEBT MEMORANDUMONLY DECEMBER31, 209,63$5,314, ,513 85,181 5,907 61,212 $5,45, ,378 93, ,086 29,642 5,138 39,871 52,960 54,748 6, ,579,53 71, , , , ,086 1,62,634 1,108, ,194 5,653,601 15,7591,946, ,932 50,0 15,7593,46,613 1,4'15,932 10,16,57 8,690,625
13 GENERALFUND VARIANCE- Taxes Licensesandpermits Intergovernmental $2,706,694$2,705,457$ (UNFAVORABLE) Fes,chargesandcomisions Useofmoneyandproperty Other forservices 428,272 83, ,060 85,181 (1,237) (8,212) 1,476 _217, ,0 7,40 26,968 6,94 (6,032) (406) EXPENDITURES _.3,716,4503,703,5 218,895 (12,895) 1,516. Curent Generalgovernment Publicsafety Publicworks 878,050 Sanitation 216,235 Healthandwelfare Cultureandrecreation Capitaloutlay Economicdevelopmentand 101,250 79, , ,502 78, ,347 3,73 Debtservice asistance 16,0 180,637 36,438 (79,387) 941 (20,438) Totalexpenditures _32, ,40 706,20 292,716 72,593 (16,373) (316) _2132,1322,274,084 32,869 48,084 (459) _1,394,3181,429,471 35,153 Loanproceds 1,50,01,50.0,0 ].,394,3182,929,4711,535,153
14 SPECIALREVENUEFUNDS $2,32, ,830 $2,39,54 (UNFAVORABLE) VARIANCE 49,40 206,453 79,535 10,510 54,218 $67,539 59,623 78,21 10,565 (I,324) 4,818 2,618,290 2,749,01 130, (25( ) 790) ,30 2,23, ,0 156,898 2,24, ,097 (7,097) 1,402 (i,614) 394, , , , , , (Continued)
15 OFYEAR (Continued) GENERALFUND VARIANCE- FAVORABLE ~:6,959,561$7,565,674$ 606,13 Theacompanyingnotesareanintegralpartofthistatement. 1
16 SPECIALREVENUEFUNDS S2,30, $2,41, ACTUAL (UNFAVORABLE} VARIANCE ,034 12
17 YEARENDED DECEMBER31, Chargesforsalesandservices Delinquentandservicecharges $95, TotaloDeratinarevenues 1,893 $60,342 1,317 Gaspurchases Administrative Salaries 36,49 Insurance 5,958 Profesionalservices 9,580 Depreciation 4, Utilities 14,020 Repairsandmaintenance 31, Alother 8, ,765 TotaloDeratinaexpenses 1, ODeratinuincome(los 145,165 (47,743) (28,090) 89,749 Interestincome Miscelaneousincome Uncolectableacounts 218 TotalnonoDeratinaincome~exDenses (738) 1, (520) 1,342 (395) Adepreciationonpropertyand (48,263) (26,748) equipmentacquiredbygrants externalyrestrictedforcapital acquisitionandconstruction 21,37 21,378,begining (26,86) (5,370),end (203,418) C230,304) ~ (198,048) ) Theacompanyingnotesareanintegralpartofthistatement. 13
18 WT~RCQMPARATIVETOTALSFORYEARENDEDDECEMBER31.20 Operatingincome(los) Adjustmentstoreconcileoperating income(los)tonetcashprovided byoperatingactivities Depreciation Uncolectibleacounts (Increase)decreasein Receivables Prepaidinsurance Increase(decrease)in Acountspayable Interfundpayable Customersecuritydeposits NetcashProvidedbvoDeratina ACTIVITIES Miscelaneousincome Interestincome YEARENDED DECEMBER31, $(47,743)$28,090 31,420 (738) (1,271) 3,04 (5,469) 12,50 5Ol ~7,797) (7,579) ,42 (395) (3,078) (3,04) 5,706 2,560 1,14 1, ,297 31,20 35,517 Theacompanyingnotesareanintegralpartofthistatement. 14
19 Note#iz TheWestFelicianaParishPoliceJuryisthegoverningauthority forwestfelicianaparishandisapoliticalsubdivisionofthe StateofLouisiana.Thepolicejuryisgovernedbyseven(7) jurorsrepresentingthevariousdistrictswithintheparish. Thejurorservefour-yeartermsthatexpireonJanuaryi,204. A.RenortinaEntity Apointingavotingmajorityofanorganization's governingbody,and a.theabilityofthepolicejurytoimposeits b.thepotentialfortheorganizationto wilonthatorganizationand/or providespecificfinancialbenefitstoor imposespecificfinancialburdensonthe policejury. 15
20 2. 3. (Continued) thepolicejurydoesnot butarefiscalydependent Organizationsforwhichthereportingentityfinancial statementswouldbemisleadingifdataofthe organizationisnotincludedbecauseofthenatureor significanceoftherelationship. Basedonthepreviouscriteria,thepolicejuryhas determinedthatthefolowingcomponentunitsarepartof thereportingentity: Fiscal Criteria ComDonentUnit WestFelicianaParish: CriminalCourtFund SalesTaxDistrictNo.1 ComunicationDistrict SewerageDistrict ConsolidatedWaterworks DistrictNo.13 GasUtilityDistrictNo.1 Hospital WaterworksDistrictNo.2 FireProtectionDistrict No.1 ClerkofCourt Sherif TaxAsesor DistrictAtorney December31 December31 December31 December31 December31 April30 October31 December31 June30 June30 June30 December December ,32,32,32,3 Noneoftheothercomponentunitslistedaboveareincludedin theacompanyingfinancialstatementsbecausethepolicejury doesnotmaintaintheiracountingrecords.thefinancial statementsofthesecomponentunitsmaybeobtainedby contactingthemanagementofthosecomponentunits. 16
21 DE~EMBER31,201 GASBStatement14providesfortheisuanceofprimary (Continued) governmentfinancialstatementsthatareseparatefromthoseof thereportingentity.however,theprimarygovernment's (policejury)financialstatementsarenotasubstituteforthe reportingentity'sfinancialstatements.theacompanying primarygovernmentfinancialstatementshavebenpreparedin conformitywithgeneralyaceptedacountingprincipalsas apliedtogovernmentalunits.thesefinancialstatementsare notintendedtoandonotreportonthereportingentitybut ratherareintendedtoreflectonlythefinancialstatementsof theprimarygovernment(policejury). Consideredinthedeterminationofcomponentunitsofthe reportingentitywerethewestfelicianaparishscholboard, WestFelicianaParishCouncilonAgingandthevarious municipalitiesintheparish.itwasdeterminedthatthese governmentalentitiesarenotcomponentunitsofthewest FelicianaParishPoliceJuryreportingentitybecausetheyhave separatelygoverningbodies,arelegalyseparateandfiscaly independentofthewestfelicianaparishpolicejury. B.~ndAcountinq Thepolicejuryusesfundsandacountgroupstoreporton Fundacountingisdesignedtodemonstratelegalcompliance andtoaidfinancialmanagementbysegregatingtransactions itsfinancialpositionandtheresultsofitsoperations. relatedtocertaingovernmentfunctionsoractivities. Fundsofthepolicejuryareclasifiedintothre eategorieszgovernmental,proprietary,andfiduciary.each category,inturn,isdividedintoseparatefundtypes.the fundclasificationsandadescriptionofeachexistingfund typefolows GovernmentalFunds Governmentalfundsareusedtoacountforalormost ofthepolicejury'sgeneralactivities,includingthe colectionanddisbursementofspecificorlegaly restrictedmonies,theacquisitionorconstructionof generalfixedasets,andtheservicingofgeneral long-termdebt.governmentalfundsinclude: 17
22 i.generalfund-generaloperatingfundofthe (Continued) policejuryacountsforalfinancialresources, exceptthoserequiredtobeacountedforin 2.SpecialRevenueFunds-acountfortheproceds otherfunds. purposes. ofspecificrevenuesourcesthatarelegaly restrictedtoexpendituresforspecified 3.DebtServiceFundsacountfortransactions relatingtoresourcesretainedandusedforthe paymentofinterestandprincipalonthoselongtermobligationsrecordedinthelong-term ProprietaryFunds obligatione:acountgroup. Proprietaryfundsareusedtoacountforactivities similartothosefoundintheprivatesector,where thedeterminationofnetincomeisnecesaryoruseful tosoundfinancialadministration.proprietaryfunds maintenanceofequity,isanimportantfinancial diferfromgovernmentalfundsinthatheirfocusis onincomemeasurement,which,togetherwiththe indicator.proprietaryfundsinclude: I.EnterpriseFunds-acountforoperations(a) wheretheintentofthegoverningbodyisthat thecost(expenses,includingdepreciation)of providingodsorservicestothegeneralpublic onacontinuingbasisbefinancedorrecovered primarilythroughusercharges,or(b)wherethe governingbodyhaddecidedthatperiodic determinationofrevenuesearned,expensed incured,and/ornetincomeisapropriatefor capitalmaintenance,publicpolicy,management FiduciaryFunds control,acountability,orotherpurposes. Fiduciaryfundsareusedtoacountforasetsheldon behalfofoutsideparties,includingother governments,oronbehalfofotherfundswithinthe policejury.fiduciaryfundsinclude: i.agencyfunds-acountforasetsthathepolice Agencyfundsarecustodialinnature(asets juryholdsonbehalfofothersastheiragent. equalliabilities)andonotinvolvemeasurement ofresultsofoperations. 18
23 DECEMBER31.20] C.BasisofAcountina (Continued) Theacountingandfinancialreportingtreatmentapliedto afundisdeterminedbyitsmeasurementfocus.al governmentalfundsandagencyfundsareacountedforusing acurentfinancialresourcesmeasurementfocus.withthis measurementfocus,onlycurentasetsandcurent liabilitiesgeneralyareincludedonthebalanceshet. Operatingstatementsofthesefundspresentincreasesand decreasesinnetcurentasets.themodifiedacrualbasis ofacountingisusedbyalgovernmentalfundsandagency funds.thegovernmentalfundsusethefolowingpractices inrecordingrevenues: Advaloremtaxesandthe sharing(whichisbased homesteadsintheparish)are taxesareasesed. relatedstaterevenue recordedintheyearthe onpopulationand Advaloremtaxesareasesedandbecomedueon November15ofeachyearandbecomedelinquenton Februaryofthe,ensuingyear. December31.Thetaxesaregeneralycolectedin DecemberofthecurentyearandJanuaryand Federalandstategrantsarerecordedwhenthe policejuryisentitledtothefunds. thewestfelieianaparish Salestaxesarerecognized thepolicejury. whencolectedandheldby ScholBoardonbehalfof Interestincome,oninvestmentsisrecordedwhen earned. Expendituresaregeneralyrecognizedunderthe modifiedacrualbasisofacountingwhentherelated fundliabilityisincured.exceptionstothis principalandinterestongeneralong-termdebtwhich generalruleincludez(i)acumulatedcompensated absenceswhicharerecognizedwhenpaid;and(2) Theproprietaryfundisacountedforonaflowof arerecognizedwhendue. measurementfocus,alasetsandalliabilities economicresourcesmeasurementfocusandadetermination ofnetincomeandcapitalmaintenance.withthis asociatedwiththeoperationofthesefundsareincluded 19
24 DECEMBER31,201 onthebalanceshet.theproprietaryfundusesthe (Continued) acrualbasisofacounting.revenuesarerecognizedwhen earned,andexpensesarerecordedatthetimeliabilities D.Budqe~s areincured. Budgetsareadoptedonabasisconsistentwithgeneraly aceptedacountingprinciples.anualapropriatedbudgets areadoptedforthegeneralfund,thespecialrevenuefunds, exceptforthecriminalcourtspecialrevenuefund,andthe NaturalGasSystemEnterpriseFund. TheCriminalCou~tSpecialRevenueFundisexemptfromthe requirementsofthelocalgovernmentbudgetact.therefore, thisfundwasnotbudgeted. Thepolicejuryusesthefolowingbudgetpractices: Thefinancecomitepreparesaproposedbudgetforthe ensuingyearandsubmitsitothepolicejury.the availabilityoftheproposedbudgetforpublicinspection andthedateofthepublichearingonthebudgetarethen advertisedintheoficialjournal.duringaregular boardmeting,the,juryholdsapublichearingonthe proposedbudgetinordertoreceivecomentsfrom taxpayers.changesaremadetotheproposedbudgetbased onthepublichearingandthedesiresofthepolicejury asawhole.thebudgetisthenadopteduringthepolice jury'sregularboardmeting,andnoticeispublishedin theoficialjournal. Budgetaryamendmentsduringtheyearareadoptedbythe juryduringitsregularboardmetings.theadoptionof amendmentsisincludedinpolicejuryminutespublished intheoficialjournal. Thepolicejuryexercisesbudgetarycontrolsatthe functionalevel.withinfunctions,thepolicejuryhas theauthoritytomakeamendments,asnecesary. Albudgetaryapropriationslapseathendofeach year.unexpectedapropriationsmustbereapropriated inthenextyearbudgettobexpended. Budgetarycomparisonstatementsincludedinthe acompanyingfinancialstatementsincludetheoriginal adoptedbudgetandalsubsequentamendments. 20
25 (Continued) Thefolowingschedulereconcilestheexcesofrevenues overexpendituresforspecialrevenuefunds,ashownon budgetcomparisonstatements,tothesameamountsongap basistatements. Excesofrevenuesover Adjustmentforthefolowingunbudgeted expenditures(budgetarybasis) $524,023 fund:criminalcourtspecialrevenue Excesofrevenuesover Fund (2,640) expenditures(gap)basis 501,383 F.CashandCashEauivalentsandInvestments EncumbranceacountingisnotusedbythePoliceJury. Investmentsarestatedatamortizedcostwhichaproximates G.Short-termInterfundReceivables/Payables market. Short-terminterfundloansareclasifiedasinterfund receivables/payablesonthebalanceshet. Taxescolectedbytheagency butnotyetdistributedare fundsanduetotherfunds fundsonbehalfofotherfunds clasifiedasduefromother onthebalanceshet. 21
26 DECEMBE_R31,201 H.PrepaidInsurance (Continued) Paymentsmadeforinsurancecoveragethatwilbenefit periodsbeyonddecember31,201,arerecordedasprepaid insuranceintheenterprisefunds. Thepolicejuryusesthedirectcharge-ofmethodforbad debts;therefore,thereisnoalowancefordoubtful acountsasnomaterialwrite-ofsareexpectedfor receivablesatdecember31,201. Alamountsknowntobeuncolectiblehavebenchargedof. Substantialyalamountspresentedareexpectedtobe J. colectedwithinoneyear. Cashintheamountof$2,625intheNaturalGasSystem EnterpriseFundisrestrictedforcustomers'security deposit.thisamountisreflectedasarestrictedaseton thebalanceshet. Fixedasetsofgovernmentalfundsarerecordedas expendituresatthetimepurchasedorconstructed,andthe relatedasetsarecapitalized(reported)inthegeneral fixedasetsacountgroup. infrastructuresarenotcapitalized.nodepreciationhas benprovidedongeneralfixedasets.alfixedasetsare Publicdomainor valuedathistoricalcostorestimatedcostbasedon management'sestimateifhistoricalcostisnotavailable. Donatedfixedasetsarevaluedattheirestimatedfair marketvalueonthedatereceived. Fixedasetsusedintheproprietaryfundoperationsare includedonthebalanceshetofthefundsnetof acumulateddepreciation.depreciationofalexhaustible fixedasetsusedbyproprietaryfundoperationsischarged asanexpenseagainstoperations.depreciationiscomputed usingthestraight-linemethodoverusefullivesranging L. fromfiveyearstofortyears. Thecostofcurentleaveprivileges,computedinacordance withgasbcodificationsectionc60,isrecognizedasa curent-yearexpenditureinthegovernmentalfundswhen 2
27 (Continued) leaveisactualytaken.thecostofleaveprivilegesnot requiringcurentresourcesisrecordedinthegenerallongtermobligationsacountgroup.therearenoemployesin M.Lonq-TermObliations theenterprisefunds. Contributedcapitalisrecorded havereceivedcapitalgrants entitieswhensuchresources constructionofcapitalasets. inproprietaryfundsthat fromothergovernmental arerestrictedforthe Contributedcapitalisamortizedbasedonthedepreciation recognizedontheportionoftheasetsacquiredor constructedfromsuchresources.thisdepreciationis closedtothecontributedcapitalacountandisreflected asanadjustmenttonetincome. Reservationoffundbalance O. legalysegregatedforfuturerepresentsamountsthatare neds. Quasi-externaltransactionsareacountedforasrevenues, expenditures,orexpenses.transactionsthatconstitute reimbursementstoafundforexpenditures/expensesinitialy madefromitthatareproperlyaplicabletoanotherfund arerecordedasexpenditures/expensesinthereimbursing fundandasreductionsofexpenditures/expensesinthefund thatisreimbursed. Alotherinterfundtransactions,exceptquasi-externa transactionsandreimbursements,arereportedastransfers Nonroutinepermanenttransfersofequityarereporteda residualequitytransfers.alotherinterfundtransfer arereportedasoperatingtransfers. 23
28 (Continued) P.ProprietaryActivityAcountina Activitiesoftheproprietaryfundsarerecognizedin conjunctionwithalprononcementsofthefinancialaccountingstandardsboard(fasb)unlesthosepronouncementsconflictwithorcontradictgasbpronouncements. Q. TotalColumnsonCombinedStatements R.ComparativeData Comparativetotaldatafortheprioryearhasbenpresented intheacompanyingfinancialstatementsinordertoprovide anunderstandingofthechangesinthepolicejury's Note#2~FUNDEFICIT financialpositionandoperations. AtDecember31,201,theNaturalGasSystemEnterpriseFund hasadeficitretainedbalanceof$217,859.thepolicejury increasedratesrecentlyandanticipatesfutureoperationswil eliminatethisdeficit. AtDecember31,201,theSewerageDistrictEnterpriseFundhas adeficitretainedbalanceof$12,45.thepolicejury increasedratesrecentlyandanticipatesfutureoperationswil eliminatethisdeficit. AtDecember31,201,theCriminalCourtspecialrevenuefund hasadeficitfundbalanceof$128,389.thepolicejury Note#3: anticipatesfutureoperationswileliminatethisdeficit. AtDecember31,201,thepolicejuryhas$549,410indeposits (colectedbankbalances).thesedepositsaresecuredfrom riskby$10,0offederaldepositinsuranceand$49,410of pledgedsecuritiesheldbythecustodialbanksinthenameof thefiscalagentbank(gasbcategory3). 24
29 (Continued) Eventhoughthepledgedsecuritiesareconsidered uncolateralized(category3)undertheprovisionsofgasb Statement3,LouisianaRevisedStatute39:129imposesa statutoryrequirementonthecustodialbanktoadvertiseand selthepledgedsecuritieswithin10daysofbeingnotifiedby thepolicejurythatthefiscalagenthasfailedtopay depositedfundsupondemand. InvestmentsatDecember31,201arecomprisedofthe folowing: LouisianaAsetManagementPol,Inc.(LAMP)$12,354,935 Timecertificateofdeposit 150,0 AtDecember31,201,boththeinvestments'amortizedcostand themarketvalueare$12,504,935. ThefolowingisasumaryofreceivablesatDecember31,201: 25
30 (Continued) TaxesAdvalorem Clas GeneralRevenue Fund Special Funds Debt ServiceProprietaryAgency Funds Funds.Funds Intergovernmental Sales Other $537,95$273,847$35,675 2,28 $30,596 Federal Acounts State Other Local 194,201 8, , ,048 28,54.34,14 7,72_~ 28,830 17,452 Note#6:FIXEDASETS Asumaryofchangesinthegeneralfixedasetsacountgroup folows: Description Land Januaryi, Balance Balance Buildingsand Furnitureand improvements $1,05,309 20O.!.AditionsDeductions December31, 201 equipment 2,196,275$707,28 $1,05,309 2,903,568 Totals 1,671,345 Thefolowingisasumaryofproprietaryfund-typeasetsat December31,201: Utilitypropertyandequipment Les:depreciationtodate $1,210,763 Note#7: Net 350,596 Thefolowingisasun~ary transactionsfortheyearended ofthelong-termobligation December31,201: 26
31 DECEMBER31,20] (Continued) Description Generalobligationdebt Januaryi, Balance Compensated 201 AditionsDeductions December31, Balance 201 Capitaleases absences $1,798,0$1,50,0$762,0$2,536,0 13,283 2,295 1,306 24,589 Generalobligationdebtiscomprisedofthefolowing: Generalobligationbonds Generalobligationbondscurentlyoutstandingareas folows: $1,580,0GeneralObligationRefunding bondsdatedmarchi,193forthepurpose ofrefundingoutstandinggeneral ObligationBonds,datedDecemberi,1986, dueinanualinstalmentsof$145,0to $20,0throughMarchi,206,with interestat4.2%to5.45%,securedbyan anualadvaloremtaxlevy. $192,0ofRefundingBonds,Series,20 $865,0 forthepurposeofprepayingand refundinggasutilityrevenuebond,dated March15,198,dueinanual instalmentsof$17,0through$27,0 throughaprili,209,withinterestat 6.0%securedbytheexcesofanual revenuesofthepolicyjury. Totalbondeddebt 171,
32 CertificateofIndebtednes (Continued) Certificateofindebtednescurentlyoutstandingareasfolows: $1,50,0CertificateofIndebtednes, Series201,datedAugust6,201forthe purposeofacquiring,constructing, improving,maintainlngand/oroperating recreationalparkfacilities,equipment, andprograms,dueinanualinstalmentsof $217,0-$285,0throughMarchi,207with interestat5%,securedbyanadvaloremtax AtDecember31,201,thepolicejuryhasacumulated$310,904 levy. inthedebtservicefundsforfuturedebtrequirements.the anualrequirementstoamortizealbondsandcertificates outstandingatdecember31,201,includinginterestof $37,101areasfolows: YearEnding December31, District Fire $195,954 No.1 Bonds Refunding Certificate of Thereafter , ,817 $28,260$278,501$502,718 BondsIndebtednes 195,670 28,180 Total 205,450 28,040 28, , , ,01 28, , ,051 76,80 28, ,69 52, ,098 InacordancewithLouisianaRevisedStatutes39:562,the policejuryislegalyrestrictedfromincuringlong-term bondeddebtinexcesof10%oftheasesedvalueoftaxable Note#8: propertyintheparish. Individualinterfundreceivables/payableatDecember31,201, areasfolows: 28
33 (Continued) Generalfund Generalfund CriminalCourtspecial Total Roadspecialrevenuefund PayableFund $130,84 232,0 Individualduefrom/totherfundsatDecember31,201,areas folows: SolidWastespecial revenuefund d _PayableFund Salestaxagencyfund Interfundreceivablestotaling$437,838intheGeneralfundfrom thenaturalgassystementerprisefundandtheseweragedistrict EnterpriseFundhavebenchargedtobaddebtsthroughthe Note#9: maintenanceofanalowanceacount. Also,thePoliceJurychargedtheConsolidatedWaterworks DistrictNo.13ofWestFelicianaParish$2,40forrentalof Note~10: oficespaceduring201. ThePoliceJurymaintainstwoenterprisefundswhichare intendedtobeself-suportingthroughuserfeschargedfor servicestothepublic.financialsegmentinformationasofand fortheyearendeddecember31,201,ispresentedbelow: Natural Operatingrevenues Depreciationexpense Operatingincome(los) $43,307 System Gas Netincome(los) Totalasets (13,953) 7,696 $54,15$97,42 Sewerage District Totalequity(deficit) (217,859) (14,691) 23,725 Total 31, ,42 29
34 (Continued) SubstantialyalemployesaremembersoftheParochial EmployesRetirementSystemofLouisiana(System),acost definedmultiple-employesharing,benefitpensionplan administeredbyaseparateboardoftrustes.thesystemis composedoftwodistinctplans,planaandplanb,withseparate asetsandbenefitprovisions.alemployesofthepolicejury belongtoplanb. Alpermanentemployesworkingatleast28hoursperwekwho arepaidwholyorinpartfromparishfundsandalelected parishoficialsareligibletoparticipateinthesystem. UnderPlanB,employeswhoretireatorafterage62withat least10yearsofcreditableserviceoratorafterage5with atleast30yearsofcreditableserviceareentitledtoa retirementbenefit,payablemonthlyforlife,equalto2percent oftheirfinal-averagemonthlysalaryinexcesof$10for eachyearofcreditableservice.furthermore,employeswith atleast10yearsofcreditableservice,butlesthan30years, maytakearlyretirementbenefitscomencingatorafterage 60,withthebasicbenefitreduced3percentforeachyear retirementprecedesage62,unleshehasatleast30yearsof creditableservice.inanycase,monthlyretirementbenefits paidunderplanbcanotexced10percentofinal-average salary.final-averagesalaryisthemploye'saveragesalary overthe36consecutiveorjoinedmonthsthatproducethe highestaverage.employeswhoterminatewithatleastthe amountofcreditableservicestatedabove,andonotwithdraw theiremployecontributions,mayretireatheagespecified aboveandreceivethebenefitacruedtotheirdateof termination.thesystemalsoprovidesdeathanddisability benefits.benefitsarestablishedoramendedbystatestatute. TheSystemisuesananualpubliclyavailablefinancialreport thatincludesfinancialstatementsandrequiredsuplementary informationforthesystem.thatreportmaybeobtainedby writingtotheparochialemployesretirementsystem,post OficeBox14619,BatonRouge,LA UnderPlanB,membersarerequiredbystatestatuteto contribute2.0percentoftheiranualcoveredsalaryinexces of$1,20andthewestfelicianaparishpolicejuryisrequired tocontributeatanactuarialydeterminedrate.thecurent rateis2.75percentofanualcoveredpayrol.contributions tothesystemalsoincludeone-fourthofonepercent(except OrleansandEastBatonRougeParishes)ofthetaxeshowntobe colectiblebythetaxrolsofeachparish.thesetaxdolars aredividedbetwenplanaandplanbbasedproportionatelyon thesalariesoftheactivemembersofeachplan.the contributionrequirementsofplanmembersandthewestfeliciana 30
35 DECEMBER31,201 (Continued) Note#13:LEVIEDTAXES Thefolowingisalistingofleviedadvaloremtaxes: Generalfund Healthunit Library 3.50 Hospitalmaintenance FireProtectionDistrictNo.1maintenance 1.0 FireProtectionDistrictNo.1sinkingfund ComunicationsDistrict 2.38 Road,publicbuildings~recreationalparks Socialservices Economicdevelopment TaxesareleviedonNovemberiandaredueDecember31. 31
36 Note#15: (Continued) Thepolicejuryisadefendantinseveralawsuitswhichshould beadequatelycoveredbyliabilityinsurance. Theparishasisuedindustrialrevenuebondstoproviderevenue fortheconstruction,acquisition,andinstalationofcertain industrialfacilities.thefundingforpaymentofthebondsis tobeprovidedsolelyfromsales,leases,orotherevenuesof thevariousfacilities.thebondsdonotconstitutean indebtednesorpledgeofthegeneralcreditofthepolicejury. TheoutstandingprincipalofthebondsatDecember31,201,is asfolows: PolutionControlRevenueBonds (CrownZelerbachCorporation) Series1978intheamountof$60,0 IndustrialDevelopmentRevenueBonds (CrownZelerbachCorporation) Series1978intheamountof$i,0,0 RevenueBonds (CajunElectricPowerCoperative, Incorporated,Project) Series1984intheamountof$38,60,0 PolutionControlRevenueBonds (CajunElectricPowerCoperative, Incorporated,Project) PolutionControlRevenueBonds (GulfStatesUtilitiesCompanyProject) Series1984I,I,andIintheamount of$94,0,0 Series1985AandBintheamountof $86,60,0 Series1985Cintheamountof $39,0,0 Series1985Dintheamountof $28,40,0 Series1986intheamountof $20,0,0 PolutionControlRefundingBonds (EntergyGulfStates,Inc.Project) Series20-Aintheamountof $62,0,0 Series20-Bintheamountof $40,0,0 32 $60,0 1,0,0 38,60,0 5,0,0 94,0,0 86,60,0 39,0,0 28,40,0 20,0,0 62,0,0 40,0,
37
38 TheGeneralFundacountsforresourcestraditionalyasociated withgovernmentwhicharenotrequiredlegalyorbysound financialmanagementobeacountedforinanotherfund. 3
39 Cash ASETS 201 DECEMBER31, 20 $79,856 9,373,694 $35,878 Other Intergovernmental(netof Interfundreceivables(netof alowanceforuncoletibles) 540,283 4,560,942 25,73 2,69,738 18, ,851 alowanceforuncoletibles) 362,84 9,249 10,60, ,081 LIABILITIES Acountspayable FUNDBALANCES Totaliabilities $105, ,530 $192, ,065 Reservedforfutureunanticipatedneds 2,356,2 8,138,923 1,860,79 Unreserved,undesignated Totaliabilitiesand 10,495,145 5,704, i0f60,675 7,757,739 Theacompanyingnotesareanintegralpartofthistatement. 34
40 REVENUES TaxesAdvalorem other Licensesandpermits intergovernmental Federalfunds Otherfederalgrants Federalpaymentsinlieuof taxes Statefunds Staterevenuesharing Statepaymentsinlieuof taxes RuralEconomicDevelopment Other Fes,chargesandcomisionsfor services Useofmoneyandproperty other YEARENDED DECEMBER31, $2,594,715 10,742 85,181 85,186 1,907 36,069 15, , ,987 6,94 26, ,89~ 36,68 15, ,13 7, ,216 56,57 Totalrevenues 3,703,5~ 3,538,465 EXPENDITURES Curent Elections Financeandadministrative Other Publicsafety Publicworks Healthandwelfare Cultureandrecreation Economicdevelopmentand asistance Capitaloutlay Debtservice ,716 72,593 32,86~ 2,274,08~ ,194 1,045,192 12,61~ 2,60,061 (Continued)
41 Loanproceds (Continued) 201 DECEMBER31, YEARENDED $1,429,471$938, ,929,471 7,565,674.6,627, ,404 Theacompanyingnotesareanintegralpartofthistatement. 36
42 TheParishwideRoadFundacountsforthemaintenanceofparish roads,bridges,androadsideareas.financingisprovidedby federalandstategrants,localsalestaxesandadvaloremtaxes TheHealthUnitTaxFundacountsfortheoperationandmaintenance oftheparishealthunit.financingisprovidedbyadvalorem taxesandstaterevenuesharing. TheSolidWasteFundacountsfortheexpendituresasociatedwith providingsolidwastecolectionanddisposalintheparish. Financingisprovidedbyaportionofaone-halfofonepercent parishsalestax. TheCriminalCourtFundfortheTwentiethJudicialDistrictwas establishedundersection571.1oftitle15ofthelouisiana RevisedStatutesof1950,whichprovidesthatfinesandforfeitures imposedbydistrictcourtsanddistrictatorneyconvictionfes incriminalcasesbetransferedtotheparishtreasurerand depositedintoaspecialcriminalcourtfundtobeusedforthe expensesofthecriminalcourtoftheparish.expendituresare madefromthefundonmotionofthedistrictatorneyandaproval ofthedistrictjudges.thestatutealsorequiresthatone-half ofthefundbalanceremaininginthecriminalcourtfundat December31ofeachyearbetransferedtotheparishGeneralFund. TheComunicationsDistrictFundacountsfortheactivityofthe WestFelicianaParishComunicationsDistrict(acomponentunitof thewestfelicianaparishpolicejury).thepurposeforthe creationofthiscomunicationsdistrictistheestablishmentof anenhancedemergency91serviceasauthorizedpursuantothe aplicableprovisionsoftitle3,chapter31,ofthelouisiana RevisedStatutes.Financingisprovidedbyadvaloremtaxesand byatelephoneservicecharge. 37
43 Cash Investments,atamortizedcost ASETS PARISHWIDE Receivables $34,607 ROAD Duefromotherfunds 1,801,85 254,605 $1,131 UNITTAX HEALTH 282,809 14,965 LIABILITIES Acountspayable Intergovernmentalpayable Interfundpayable $2,165 Totaliabilities 232,0 15,0 1,078 2, ,165 3,367 Unreserved,undesignated Totalfundbalancesqdeficit 1,821, ,538 Totalliabilitiesand Theacompanyingnotesareanintegralpartofthistatement. 38
44 SOLIDCRIMINAL WASTE COURT COMUNICATIONS DISTRICT DECEMBER31, TOTAL $17,595$7, ,68 57,93 2,346 $38, ,853,927 35,287 41,704 $37,692 1,672,38 912,62 145,627 $41,704$5,269$ 130,84 2,376 9,i[5 41,704136,13 1,!31 362,84 72,592 26,4 $103,549 34,081 15,0 17,595(128,389) 17,595(12B,389) 80,476 80,476 2,807,12 2,807,12 2,305,738 3,269,02 2,098,71 39
45 REVENUES Taxes Advalorem Sales Intergovernmental Parishtransportationfunds Staterevenuesharing Federal Fes,charges,andcomisionsfor services Finesandforfeitures Useofmoneyandproperty Other EXPENDITURES Curent Generalgovernment Judicial Financeandadministrative Publicsafety Publicworks Sanitation Healthandwelfare Capitaloutlay Debtservice Totalexpenditures Loanproceds OFYEAR 40 PARISHWIDE ROAD HEALTH UNITTAX $1,279,127$70, , ,217 25, ,505 10,565 2,064 9,456 35,652 2, , , , ,63 49,379,51,68 30,28 239,63 30,28 1,582,239 1,821, ,250
46 SOLIDCRIMINALCOMUNICATIONS WASTE COURT DISTRICT 201 DECEMBER 31,20 $520,383 $281,936 $1,631,49 768,05 $1,645, ,217 80, $5,138 53,019 25,172 2, ,71 1, ,469 54,218 78,21 5,138 45, ,763 5, ,424 10,747 54,748 65,145 15, ,43 6,206 1, ,527 9,15 103,527 58,850 6,206 64, ,548 35, ,43 156,898 49, , ,624 57,98 512,43 7,960 12, , ,42 906,189 50,04 9,30(2,640) 24, ,383 29,97 50,0 9,30(2,640) 24, , ,023 8,265(105,749). 5,73,2,807,121 2,305,738,1,785,
47 TheFireDistrictNo.1Fundacountsfortheacumulationofunds forthepaymentoftheprincipalandinterestasociatedwiththe $1,580,0bondisuedatedMarchi,193.Thebondswereisued forthepurposeofrefundingcertainoutstandinggeneralobligation Bonds,Series1986,datedDecemberi,1986.Thebondsaresecured andpayablefromunlimitedadvaloremtaxation. 42
48 DECEMBER ANDDECEMRER31.~0 CashASETS 201 DECEMBER31, 20 Investments,at Receivables amortizedcost $4,606$3,308 27,314 35,675i05, ,030 LIABILITIES BALANCES FUNDBALANCES Acountspayable $6,691$6,251 Reservedfordebt Totalfundbalance service 310,904295,145 Totalliabilities 317,595295,145 andfundbalances Theacompanyingnotesareanintegralpartofthistatement. 43
49 FIREDISTRICTNO.] YEARSENDEDECEMBER ANDDECEMBER31.20 REVENUES DECEMBER31, Advaloremtaxes Useofmoneyand property $209,63$193, EXPENDITURES Curent Generalgovernment Debtservice Financeand administrative 6,691 Totalexpenditures 193, ,949 6,250 19,81 196,19 15,759 5, , ,541 Theacompanyingnotesareanintegralpartofthistatement. 4
50 TheNaturalGasSystemFundisusedtoacountfortheactivitiesof providingnaturalgastoresidentsoftheparish.theseactivities includeadministration,operations,maintenance,financingand relateddebtservice,andbilingandcolecting. TheSewerageDistrictFundisusedtoacountfortheactivitiesof theseweragedistrictofwestfelicianaparish,st.francisvile, Louisiana(acomponentunitoftheWestFelicianaParishPolice Jury). 45
51 CURENTASETS Cash Receivables Prepaidinsurance Acounts CashCustomersecuritydeposits Propertyandequipment Lesdepreciationtodate NetpropertyandeauiDmen NATURAL SYSTEMDISTRICT GAS SEWERAGE $6,925$18,38 20, ,07 295, ,67674,492 10,182914, , ,42701,957 46
52 DECEMBER31, 25,313 $3,06 29, ,946 3,079 1,210, , , f39 1,210, , ,590 (Continued) 958~132 47
53 DECEMBER31,201 (Centinued) NATURAL SYSTEM GAS SEWERAGE DISTRICT curentasets Acountspayable Interfundpayable $5,856 Totalcurentliabilities 424,820$2,149 13,018 C~IRNTL~ABILITIES{paYablefrom 430,676 15,167 restrictedasets Customersecuritydeposits FUNDEQUITY Totaliabilities 43,301 15,167 Contributedcapital Intergovernmental Les:amortizationtodate 87, ,326 Retainedearnings(deficit) Totalfundeauitv ~ )(12,45) 69,235 Totalliabilitiesandfund (217,859)686, Theacompanyingnotesareanintegralpartofthisstatement. 48
54 20] DECEMBER31, 20 $8,05 437,838$13, ,38 45, ,812 87, ,326 87,561 69, , , , ,195 49
55 Chargesforsalesandservices TotaloDeratinurevenues Delinquentandservicecharges Administrative Gaspurchases Salariesandrelatedbenefits Insurance Profesionalservices Depreciation Alother Utilities Repairsandmaintenance TotaloDeratinaexpenses ODeratinuincomeflos Miscelaneousincome Interestincome Uncolectibleacounts TotalnonoDeratinuincome Adepreciationonpropertyand equipmentacquiredbygrants externalyrestrictedfor capitalacquisitionand construction NATURAL SYSTEMDISTRICT GASSEWERAGE $41,414 43,307,54,15 1,893$54,15 36,49 5,9589,580 1,472,70 1,67212,348 7,69623,725 3,76828, ,838 57,26087,905 1,647 (13,953)(3,790) (738} 218 (14,691)(3,572) (738).2.!8 (14,691)(12,195) 21,37 50
56 201 DECEMBER31, TOTAL 95, ,42 1,893 $60,342 1,317 36,49 5,958 14,020 9,580 31,421 4, ,765 8, ,165 1, (47,743) (28,090} 89,749,(738) 218 1,14 (395) 623 (48,263) (520) (26,748) 1,342 (26,86) 21,37 21,378 (5,370) (Continued) 51
57 begining end (Continued) NATURAL SYSTEMDISTRICT GASSEWERAGE $(203,168)$(250) Theacompanyingnotesareanintegralpartofthistatement. 52
58 201 DECEMBER31, TOTAL $(203,418) ${198,048) 20 53
59 NATURAL SYSTEṂ GAS SEWERAGE DISTRICT Adjustmentstoreconcileoperating Operatingincome(los) income(los)tonetcashprovided $(13,953) $(3,790 byoperatingactivities (Increase)decreasein Depreciation Uncolectibleacounts 7,696 Increase(decrease)in Receivables (738) 23,724 Prepaidinsurance 3,928 Acountspayable 1,252 (5,19 Interfundpayable Customersecuritydeposits (5,209) 1,752 12,50 Netcashflowsprovidedbv (260 oeratinuactivities 5,976 (13,73) Miscelaneousincome Interestincome 5,976 3,574 (13,5) , Theacompanyingnotesareanintegralpartofthistatement. 54
60 201 DECEMBER31, TOTAL 20 $(47,743)$(28,090) 31,420 (1,271) (738) 31,42 (5,469) 3,04 (3,079) (395) (3,04) 12,5050 5,706-0-,-0:, 1, ,14 (7,579) 218 4, ,35,517 31,20 5
61 TheLibraryTaxFundacountsforfundsprovidedbyaspecialanua propertytaxfortheoperationandmaintenanceoftheaudubonregiona Library.Alfundsfromthetaxaretransferedtothelibrary.Th parishesofeastfeliciana,westfeliciana,andst.helenacompriseth areaservedbythelibrary. TheFireDistrictNo.iTaxFundacountsforfundsprovidedbyaspecial anualpropertytax.fundsaretransferedtothewestfelicianaparish FireProtectionDistrictNo.1foroperationandmaintenanceofthe parishfiredistrict. 56
62 Cash Receivables ~SETS MAINTENANCE HOSPITAL TAX LIBRARY TAX $127, $64, LIABILITIES Duetotherfunds Duetothers Totaliabilities $127, ,821 $6,4,614 Totaliabilitiesandfundbalances - ~127, , Theacompanyingnotesareanintegralpartofthistatement. 57
63 SALES TAX DISTRICT NO.1 FIRE TOTAL TAX 201 YEARENDED DECEMBER31, 20 $150, r048 $125, $468,0961,919,43 $1,062 $41, ,34$125,613 $41, , , ,392$145,627 1,74, ,0961,920, , o 58
64 WESTFELICIANAPARISHPOLICEJIJRY MAINTENANCE HOSPITAL TAX LIBRARY TAX ADITIONS TaxesAdvalorem Staterevenuesharing(net) Useofmoneyandproperty Sales 56,58 18, ,16 9,815 To~aladitions DEDUCTIONS Total 1,159, ,137 Fromadvaloremtaxes 305, Colectionfe Paymento Sherif'spensionfund 17,760 9,15 WestFelicianaParishHospital AudubonRegionalLibrary WestFelicianaParishPoliceJury 1,013,929 specialrevenuefunds 530,051 WestFelicianaParishFire Solidwaste ProtectionDistrictNo.1 Parishwideroad,1,031, , f Theacompanyingnotesareanintegralpartofthistatemenṭ 59
65 SALES TAX DISTRICT FIRE NO.1 TAX 201 DECEMBER31, YEARENDED $352,607$685,676$1,920,495$461, ,045,308 65,4051,518,159 2,045,308 28, ,54,090 2,09,489 21,847 2,045,758 65,4053,592,2813,67,563 2,137 2,398,3651,351,0815,512,764,139,438 1,375,091 1,248 21,232 48,147 49,243 2,389,020 1, , , , , ,748 1,26, ,096 23,85 71, ,25,4685,04,6801,289,427 1,204,2361,204, ,204 60
66
67 Mr.BertramBabers,I NAMEANDADRES Mr.VernBidwel Mr.JohnCob Mr.E.R."Butch"Jones Ms.AntoineteMcVea Mr.JohnK.Roach Mr.BilyD.Shoemake Mr.OtisWilson Total AMOUNT $7,0 5,60 9,60 9,60 4,0 9,60,64,60 9,60 61
68 INSURANCECOMPANY (Unaudited) CoregisInsuranceCompany CoregisInsuranceCompany CoregisInsuranceCompany CoregisInsuranceCompany CNA AudubonIndemnityCompany WesternSuretyCo. Fidelity&DepositCompany ofmd EXPIRATIO~ DATE Various
69 Generalliability G $1,0,0pereachocurence LIABILITYLIMITS Autoliability,andphysical $3,0,0agregatelimit Property damage $1,0,0pereachocurence $1,0,0uninsuredmotorists $4,947,0pereachocurence Erorsandomisions $1,0,0combinedsinglelimit Workmen'sCompensationand $5,0retentioneachlos Comercialinlandmarine Employe'sLiability $i0,0pereachacident Actualcashvalue Suretybonds $468,594agregate $i0$20$20$5$5 0 reasurer ger fvoters Clerk FidelityBondforNaturalGasSystem$50,0Secretary-Treasurer $50,0President $50,0ParishManager 63
70 (Unaudited) REVENUES Taxes Licensesandpermits Intergovernmental Fes,chargesandcomisionsforservices Useofmoneyandproperty Other ~XPENDITURES Curent Generalgovernment Legislative Judicial Elections Financeandadministrative Other Specialservices Publicsafety Publicworks Sanitation Healthandwelfare Cultureandrecreation Economicdevelopmentandasistance Capitaloutlay Debtservice Totalexpenditures 64 $4,956,586 83, ,02 58,20 318,735 28,05 5,805, , ,175 40, ,85 280,80 75, , , ,60 9,232 56,0 290,260 2,683,0 306,25 6,232,054 (426,271) 13,203,837 12,7,56
71 PAS-THROUGHGRANTORNAM/~/ FEDERALGRANTOR/ UnitedStatesDepartmentoftheInterior PROGRAMTITLE NUMBER PasedthroughLouisianaDepartmentofthe CFDA FederalEmeraencvManaementAcencv Treasury-RefugeRevenueSharingAct None PasedthroughStateofLouisianaMilitary Department-DepartmentofMilitaryAsistance EmergencyDefense DisasterAsistance TotalFederalEmeraencvManaementAaencv DepartmentofTransportation PasedthroughLouisianaDepartmentof TransportationandDevelopment JobAcesandReverseComuteProgram ( ) Totalexpenditures/isues ISUES/ EXPENDITURES 1,178 25,172 74,08 12,265 65
72 DYER&VICKNAIR (CERTIFIEDPUBLICACOUNTANT~;) GLYNR,DYER,CPA(APC) ERICJ.VICKNAIR,CPA(APC) WestFelicianaParishPoliceJury St.Francisvile,Louisiana FAX(25)292-t041 Wehaveauditedthegeneralpurposefinancialstatementsandthe combining,individualfundandacountgroupfinancialstatementsofwest FelicianaParishPoliceJury,St.Francisvile,Louisianaasofandfor theyearendeddecember31,201,andhaveisuedourreportthereon datedmay29,202.inoureport,ouropinionwasqualifiedbecauseof adeparturefromacountingprinciplesgeneralyaceptedintheunited StatesofAmerica.Weconductedourauditinacordancewithgeneraly aceptedauditingstandardsgeneralyaceptedintheunitedstatesof Americandthestandardsaplicabletofinancialauditsascontainedin GovernmentAud~tinqStandards,isuedbytheComptrolerGeneralofthe UnitedStates. COMPLIANCE AspartofobtainingreasonableasuranceaboutwhetherWestFeliciana ParishPoliceJury,St.Francisvile,Louisiana'sgeneralpurpose financialstatementsandthecombining,individualfundandacountgroup financialstatementsarefreofmaterialmistatement,weperformed testsonitscompliancewithcertainprovisionsoflaws,regulations, contractsandgrants,noncompliancewithwhichcouldhaveadirectand materialefectonthedeterminationoffinancialstatementamounts. However,providinganopiniononcoi~liancewiththoseprovisionswasnot anobjectiveofourauditand,acordingly,wedonotexpressuchan opinion.theresultsofourtestsdisclosednoinstancesof noncompliancethatarerequiredtobereportedundergovernmentauditidg Standards. Inplaningandperformingouraudit,weconsideredWestFelicianaParish PoliceJury,St.Francisvile,Louisiana'sinternalcontrolover financialreportinginordertodetermineourauditingproceduresforthe purposeofexpresingouropiniononthefinancialstatementsandnoto provideasuranceontheinternalcontroloverfinancialreporting.our considerationoftheinternalcontroloverfinancialreportingwouldnot necesarilydisclosealmatersintheinternalcontroloverfinancial reportingthatmightbematerialweakneses.amaterialweaknesisa conditioninwhichthedesignoroperationofoneormoreoftheinternal controlcomponentsdoesnotreducetoarelativelylowleveltherisk thatmistatementsinamountsthatwouldbematerialinrelationtothe financialstatementsbeingauditedmayocurandnotbedetectedwithin atimelyperiodbyemployesinthenormalcourseofperformingtheir asignedfunctions.wenotednomatersinvolvingtheinternalcontrol overfinancialreportinganditsoperationtobematerialweakneses. 6 (SENDALCORESPONDENCIETOTHEBATONROUGEADRES) (25) (25)635" BRAKLEYDRIVE"SUITEB BATONROUGE,LOUISIANA70916 E64FERDINANDSTRET ST.FRANCISVILE,LOUISIANA7075
ST.MARTINPARISHGOVERNMENT. WithSuplementalInformationalSchedules December31,20
R[CEIV[) LEC,IStA!IV[AUDITOR gif~ug-2f~l13:19 ST.MARTINPARISHGOVERNMENT PrimaryGovernmentFinancialStatements St.Martinvile,Louisiana ASofAndFortheYearEnded andauditor'sreport WithSuplementalInformationalSchedules
More informationHECEIVED. "be;~y;~,o-u'f (Xoroxneces~,a~y copie~,frolnhds copyaridplace BACKinFIL) ,-,~ tor CITYOFKAPLAN,LOUISIANA FINANCIALREPORT JUNE30,198
HECEIVED,-,~ tor CITYOFKAPLAN,LOUISIANA FINANCIALREPORT JUNE30,198 FI~COPy 0t'FICI/l. "be;~y;~,o-u'f (Xoroxneces~,a~y copie~,frolnhds copyaridplace BACKinFIL) (:!i~,, :;: rj[~l(:,:~}~th~'i:mli{;i~{'ie~koic:ou~t
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