DURAI.DEGRAVITYDRAINAGEDISTRICTNO.4 EVANGELINEPARISH,LOUISIANA HNANC1ALI~.EPORTOFTHE FORTHEYEARENDED DECEMBER31,20

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1 DURAI.DEGRAVITYDRAINAGEDISTRICTNO.4 EVANGELINEPARISH,LOUISIANA HNANC1ALI~.EPORTOFTHE FORTHEYEARENDED DECEMBER31,20 Underprovisionsofstatelaw,thisreportisapublic document.acopyofthereporthasbensubmitedto thentityandotherapropriatepublicoficials,the reportisavailableforpublic,inspectionathebaton RougeoficeoftheLegislativeAuditorarid,where apropriate,atheoficeoftheparishclerkofcourt.

2 TABLEOFCONTENTS Afidavit CompilationLeter COMPONENTUNITFINANCIALSTATEMENTS (CombinedStatementOverview) CombinedBalanceShet-AlFundTypesand AcountGroups CombinedStatementofRevenues,Expenditures,and ChangesinFundBalances-GovernmentalFundType ComparativeStatementofRevenues,Expenditures, andchangesinfundbalance-budget(gapbasis) INDEPENDENTACOUNTANT'SREPORTON andactual APLYINGAGRED-UPONPROCEDURES LOUISIANATESTATIONQUESTIONAIRE SCItEDULEOFPRIORYEARFINDINGS MANAGEMENT'SCORECTIVEACTIONPLAN PageNo

3 ANUALFINANCIALSTATEMENTS June15,201 OficeoftheLegislativeAuditor P.O.Box RiversideNorth BatonRouge,Louisiana InacordancewithLouisianaRevisedStatute24:514,enclosedaretheanualfioaneial statementsfortheduraldegravitydrainagedistrictno.4ofevangelineparish LouisianasofandforthefscalyearendedDecember31,20.Thereportincludesal fimdsunderthecontrolandoversightofthedistrict.theacompanyingfinancial slaiementshavebenpreparedinacordancewithgeneralyaceptedacounting principles. Enclosure

4 ML~,lt~[i{AM[ilcA~4I~s]nU]E Or Ctmlfl{lPU[/LICACOUmAmS ~/IClAI,;L~V.JOlNSON 105North1thStret-PostOficeBox529 ~:;.,+,/~,g!'~,bl,;o~y.(~.,1,./ EUNIOE,LOU~E;IAN/k70535 Phone(37) LOUISIANAOtmb~lEDPOBLICACOUNIANls TotheBoardofComisioners DuraldeGravityDrainageDistrictNo.4 VilePlate,Louisiana ofevangelineparish,louisiana IhavecompiledtheacompanyingcomponentunitfinancialstatementsoftheDuralde GravityDrainageDistrictNo.4ofEvangelineParish,LouisianasOfDecember31, 20,andfortheyearthenended,inacordancewithStatementsonStandardsfor AcountingandReviewServicesisuedbythe,MnericanInstituteofCertifiedPublic Acountants. Acompilationislimitedtopresentingintheformofinancialstatementsinformationthat istherepresentationofmanagement.1havenotauditedoreviewedtheacompanying componentunitfinancialstatementsand,acordingly,donotexpresanopinionorany otherformofasuranceonthem. Managementhaselectedtomitsubstantialyalofthedisclosuresrequiredbygeneraly aceptedacountingprinciples.iftheomiteddisclosureswereincludedinthe componentunitfnancialstatements,theymightinfluencetheuser'sconclusionsabout thedistrict'sfinancialposition,resultsofoperations,andcashflows.acordingly,these financialstatementsarenotdesignedforthosewhoarenotinformedaboutsuchmaters. MichaelW.Johnson CelaifiedPublicAcotmtanl Jtmc15,201 Eunice,Louisiana

5 COMPONENTUNITFINANCIALSTATEMENTS (CombinedStatementOverview)

6 DURAl,DEGRAVITYDRAINAGEDISTRICTNO.4 OFEVANGELINEPARISH.I,OUISIANA CombinedBalanceShe6AlFundTypesand AcountGroups-December31,20 ASETS GENERAl,FUND Asels:Cashandcashequivalents AdValoremTaxesReceivables $302,170 TOTALASETS $41,435 LIABILITIESANDEOUITY $343~605 Equity: FundBalance Unreserved-undesignated TolalFundBalance $343,605 TOTALIABILITIESANDFUNDEQUITY:~$343~605 Seacolnpanyingacountant'sreporl

7 DURALDEGRAVITYDRAINAGEDISTRICTNO.4 OFEVANGELINEPARISH,LOUISIANA CombinedStatementofRevenues~Expenditares FortheYearEndedDecember31.20 andchangesinfundbalances- GovernmentalFundTypes GENERAL REVENUES FUND AdValoremlaxes StateRevenueSharing TotalRevenues $39,132 $39, EXPENDITURES Cun'entOperaling Acounting BoardMemberPerDiem $525 SecretaryExpense 3,450 ConstructionandMaintenance 2,150 ]nsul'anco Rent PensionExpense 16, Miscelaneous 1,201 OtherFinancin~Sources TotalExpenditures $24, lnlerest EXCESOFREVENUESANDOTHERFINANCINGSOURCES TotalOtherFinancingSources $16,285 OVEREXPENDITURESANDOTHERFINANCINGUSES FUNDBALANCE,BEGININGOFYEAR $31,349 FUNDBALANCE,ENDOFYEAR $343, ,256 Seacompanyingacountant'sreport. 4

8 REVENUES DURAl.DEGRAVITYDRAINAGEDISTRICTNO.4 OFEVANGELINEPARISH.LOUISIANA ComparativeStatementofRevenues,E~Jeuditures~ andchangesinfundbalances- Budet(GAPBasis)andActual FortheYearEndedDecember31.20 AdValoremtaxes StateRevenueSharing TotalRevenues EXPENDITUI/ES: CurenlOperating Acounling BoardMemberPerDiem SecretaryExpense ConslruclionandMaintenance ]UStlrauce Rent PensionExpense Miscelaneous TolalExpeudilures OtherFinancinaSources: luleresl TolalOtherFinancingSources EXCES(Deficiency)OFREVENUESANDOTHER FINANCINGSOURCESOVEREXPENDITURES FUNDBALANCE,BEGININGOFYEAR FUNDBALANCE,ENDOFYEAR GENERALFUND BUDGETACTUAl. Seacompanyingacountant'sreport $32,0 2,0 $34,0 $1,0 4,0 1,20 35, $42,40 $10,0 $10,0 $39, $39,871 $525 3,450 2,150 16, , $24,807 $16,285 $16,285 $1,60$31, ,256 ~$343,605

9 ~]C!]AELXV.Jo]NS()N 105North1thStret-PostOficeBox529 Y~,./,TWI~,I/,~,o#/./.,/ CEFITbr~E[,PUL,LICACOUmA~S ur EUNICE,LOUISIANA70535 Phone(37) INDEPENDENTACOUNTANT'SREPORT LOUISIANAC[R)f~[oPot~[bcACOUN1AN1s ONAPLYINGAGRED-UPONPROCEDURES TotheBoardofComisioners DuraldcGravityDrainageDistrictNo.4of VilePlate,Louisiana EvangelineParish,Louisiana lhaveperfon'aedtheproceduresincludedinthelouisianagovernmentauditguideand enumeratedbelow,whichwereagredtobythemanagementofduraldegravity DrainageDistrictNo.4andtheLegislativeAuditor,StateofLouisiana,solelytoasist theusersinevaluatingmanagement'sasertionsaboutduraldegravitydrainagedistrict No.4'scompliancewithcertainlawsandregulationsduringtheyearendedDecember 31,20,includedintheacompanyingLouisianaAtestationQuestionuaitZ.This agred-uponproceduresengagementwasperformedinacordancewithstandards establishedbytheamericaninstituteofcerlifiedpublicacountantṣthesuficiencyof theseproceduresisolelytheresponsibilityofthespecifiedusersofthereport. Consequently,Imakenorepresentationregardingthesuficiencyoftheprocedures describedbeloweitherforthepurposeforwhichthisreporthasbenrequestedorforany otherpurpose. Selectalexpendituresmadeduringtheyearformaterialandsupliesexceding $15,0,orpublicworksexceding$10,0,andeterminewhethersuch PublicBidLaw purchasesweremadeinacordancewithlsa-rs38:21-251(thepublicbid law). Noexpendituresweremadeduringtheyearformaterialsand CodeofEthicsforPublicOficialsandPublicEmployes supliesexceding$15,0orpubicworksexceding$10,0. 2.Obtainfromanagementalistoftheinediatefamilymembersofeachboard memberasdefinedbylsa-r,s42: (thecodeofeflics),andalistof outsidebusinesiutercstsi~0falboardmembersandemployes,aswelastheir imediatefamilies..;: Managcmcnlprovideduswithanegativeconfimtionstatingthai theyandtheiriunediatcfamilymembersarenotinvolvedinany waywithanyoftl~evcndorsthathedrainagedistrictpurclases fi'om.

10 Obtainfi'omlanagcmenlalistingofalemployespaiduringtileperiodunder examination. Deteninewhetheralyofthosemployesincludedintilelistingobtainedfi'om Noemployes maoagementinagred-uponprocedure(3)werealsoincludedonthelisting oblainedfi'ommanagementinagred-uponprocedure(2)asimediatefamily members ṄoemployesBudgeting 5.Obtainacopyofthelegalyadoptedbudgetand.alamendments Managementprovideduswithacopyoftheoriginalbudget. 6.Tracetilebudgetadoptionandamendmentstotheminutebok Therewerenoamendmentstothebudgetduringtheyear. Wetracedtheadoptionoftheoriginalbudgetotheminutesofa 7.Comparetilerevenuesandexpendituresofthefinalbudgetoactualrevenuesand metingheldondecember6,19. expenditurestodetermineifactualrevenuesfailedtometbudgetedrevenuesby 5%ormoreorifactualexpendituresexcedbudgetedamountsby5%ormore. Wecomparedthebudgetedrevenuesandexpenditurestoactual revenuesandexpenditures.actualrevenuesdidnotfailtomet budgetedrevenuesbymorethan5%andactualexpendituresdid notexcedbudgetedamountsbymorethan5% Randomlyselect6disbursementsmadeduringtileperiodunderexaminationand AcountingandReporting a.tracepaymentstosuportingdocumentationastoproperamountand paye; Wexaminedsuportingdocumentationforeachofthesix selectedisbursementsandfoundthatpaymentwasfortheproper amountandmadetotilecorectpaye. b.determineifpaymentswereproperlycodedtothecorectfundandgenera ledgeracount;and

11 Alsixoflhepaymentswereproperlycodedtothecorectfund andgeneraledgeracount. determinewhetherpaymentsreceivedaprovalfi'omproperauthorities Eachofthesixselectedisbursementsweretracedtothedistrict's minutebokwheretheywereaprovedbytilefulcomision. 9.Examinevidenceindicatingthatagendasformetingsrecordedintheminute bokwerepostedoradvertisedasrequiredbylsa-rs42:1through42:12(the Metings openmetingslaw). DuraldeGravityDrainageDistrictNo.4isonlyrequiredtoposta noticeofeachmetingandtheacompanyingagendaonthedor ofthedistrict'soficebuilding.managementhasasertedthat suchdocumentswereproperlyposted. 10.Examinebankdepositsfortheperiodunderexaminationandeterminewhether anysuchdepositsapeartobeprocedsofbankloans,bonds,orlike Debt indebtednes. Weinspectedcopiesofalbankdepositslipsfortheperiodunder examinationandnotednodepositswhichapearedtobeproceds ofbankloans,bonds,orlikeindebtednes. 1.Examinepayrolrecordsandminutesfortheyeartodeterminewhetlerany AdvancesandPayrol paymentshavebenmadetoemployeswhichmayconstitutebonuses,advances, orgifts Myprioryeareporl,datedJune15,20,didnotincludeanyunresolvedmaters Ṅoemployes Wewerenotengagedto,andidnot,performanexamination,theobjectiveofwhich wouldbethexpresionofanopiniononmanagement'sasertions.acordingly,wedo notexpresuchanopiuiou.hadweperformedaditionalprocedures,oiliermaters mighthavecometouratentionthatwouldhavebenreportedtoyou.

12 ThisreportisintendedtosolelyfortheuseofmanagenaentofDuraldeGravityDrainage l)istrietno.4andtilelegislativeauditorșlateoflouisiana,andshouldnotbeusedby thosewhohaveilolagredtotheproceduresa~ldtakenresponsibilityfortilesuficiency oflheproceduresfortheirpurposes.underlouisianarevisedstatute24:513,thisreport isdistributedbytbelegislativeauditorasapublicdocument. MichaelW.Johnson CertifiedPublicAcountant.lune15,201 Eunice,Louisiana

13 DURALDEGRAVITYDRAINAGEDISTRICTNO. P.O.BOX239 MAMOU,LOUISIANA7054 (ForAtestationEngagementsofGovernment) LOUISIANATESTATIONQUESTIONAIRE MichaelW.Johnson P~fifi~P1h]in~nlnf~nf June15,20~ateTransmited) Inconectionwithyourcompilationofourfinancialstatementsasof[date]andfortheyearthenended, F.nJce.Lot~SsSana70535 (Auditors) andasrequiredbylouisianarevisedstatute24:513andthelouisianagovementalauditguide,we makethefolowingrepresentationstoyou.weaceptfulresponsibilityforourcompliancewiththe folowinglawsandregulationandtheinternalcontrolsovercompliancewithsuchlawsandregulations. Wehavevaluatedourcompliancewiththefolowinglawsandregulationspriortomakingthese representations. Theserepresentationsarebasedontheinformationavailabletousasof(dateof completion/representations). PublicBidLaw Itistruethatwehavecompliedwiththepublicbidlaw,LSA-RSTitle38:212,and,whereaplicable,the regulationsofthedivisionofadministration,statepurchasingofice. Yes['-."JNo[] / CodeofEthicsforPublicOficialsandPublicEmployes Itistruethatnoemployesoroficialshaveaceptedanythingofvalue,whetherintheformofaservice loan,orpromise, fromanyonethatwouldconstituteaviolationoflsa-rs42: / Itistruethatnomemberoftheimediatefamilyofanymemberofthegovern Yes[v']No[] executiveofthegovernmentalentity,hasbenemployedbythegovernmental undercircumstancesthatwouldconstituteaviolationoflsa-rs42:19. thechief Budgeting WehavecompliedwiththestatebudgetingrequirementsoftheLoca 39: )orthebudgetrequirementsofLSA-RS39:34. GovernmentBudgetAct(LSA-RS Yes[~No 10

14 AcountingandReporting Alnon-exemptgovernmentalrecordsareavailableasapublicrecordandhave threyears,asrequiredbylsa-rs4:1,4:7,4:3t,and4:36. benretainedfor WehavefiledouranualfinancialstatementsinacordancewithLSA-RS24:51 Yes[(Jj/No[} / atleast asaplicabte. 4,3:463~/ndlor WehavehadourfinancialstatementsauditedorcompiledinacordancewithLSA-RS24;~13. Yes[1/]No{] 39:92 Yes[vqNo[] WehavecompliedwiththeprovisionsoftheOpenMetingsLaw,providedinRS42:1Yes Debt 4~:12 Itistruewehavenotincuredanyindebtednes,otherthancreditfor intheordinarycourseofadministration,norhavewenteredintoany theaprovalofthestatebondcomision,asprovidedbyarticlevl Constitution.ArticleV/,Section3ofthef974LouisianaConstitution, AdvancesandBonuses itistruewehavenotadvancedwagesorsalariestoemptoyesorpaid Section14ofthe1974LouisianaConstitution,LSA-RS14:138,andAG bonusesinviolation,9("articlevi opinion ~ Wehavedisclosedtoyoualknownoncomplianceoftheforegoinglawsandregulations,aswelasany Yes[l~No[] / contradictionstotheforegoingrepresentations.wehavemadeavailabletoyoudocumentationrelatingto theforegoinglawsandregulations. 3.1

15 DURAl.DEGRAVITYDRAINAGEDISTRICTNO.4 FORTIlEYEARENDEDECEMBER31.20 SCItEDULEOFPRIORYEARFINDINGS FindingNo.19-1Budgetnotimelyadopted: Inacordancewithlhestatebudgetlaw,management shouldensurethaithedistrictadoptsthebudgeteach Reso]ved yearpriortothecomeuceuaentoftheyearbeing budgeledfor.

16 None DURAl.DEGRAVITYDRAINAGEDISTRICTNO.4 MANAGEMENT'SCORECTIVEACTIONPLAN FORTIlEYEARENDEDECEMBER31.19