CITYMARSHALOFEUNICE,LOUISIANA COMPILEDFINANCIALSTATEMENTS

Transcription

1 CITYMARSHALOFEUNICE,LOUISIANA COMPILEDFINANCIALSTATEMENTS JUNE30,201 ['5'3 ~/'~co?y(; ~A'lt]O1:,":3,isionsof ic:~?";~:i.: ReleaseIO~te19ṭ.2-7"~~1 ',C:8,L!',':"

2 CITYMARSHALOFEUNICE,LOUISIANA COMPILEDFINANCIALSTATEMENTS JUNE30,201

3 TABLEOFCONTENTS Acountanl'sCompilalionReporl CombinedBalanceShet-AlFund TypesandAcountGroups SlalcmentofRevcms,ExpenditurcsandChangesinFund Balanc-GovcrmnenlalFundType-General,Fund StalcmcnlofRevenues,ExpendiluresandChangesinFund Balance-BudgetandActual-GovernmentalFundType- GeneralFund Nolcs1oFinancialStalcmcnls AltcslalionRcpolt LouisianaAlestationQueslionaire

4 CertifiedPublicAcountant StevenD.Ortego P.O.Box174140NorthSecondStret Eunice.LA70535 Voice(37) Fax(37) MickeyGuiloly EuniceCityMarshal EuniceLA70535 LouisianasofJune30,201andtherelatedstatementsofRevenues,ExpendituresandChanges ]havecompiledtheacompal]yingcombinedbalalces]letofthecilymarshalofem]iec, infund]3alancefortheyearthenended,inacordancewithstatementsonstandardsforacounting Aconapilationislimitedtopresentingintheformofinancialstatelnentsinformationthatisthe andp.cviewservicesisuedbytheamericaninstituteofcertifiedpublicacountants. l'epresentatiolofnlanagcment.]havenotauditedoreviewedtheacolnpanyingfinancial statementsandacordingly,donotexpresalopinionoralyotherformofasuranceonflem. StevenD.Ortego November5,201

5 CITYMARSHALOFEUNICE,LOUISIANA Combined13alanceShet-AlFtmdTỵ.p~ andacountgroup~ June30,201 Asets:Cash Savings FurnitureandEquipment TotalAsets l,iabilities: AcountsPayable TotalLiabilities FundEqu~: InvestmentinGeneral FixedAsets FundBalance-Unreserved TotalFundEquity Governmental FundType (GeneralFuod) ASETS $7, ,236 _$_!08,301 AcountGroup General- FixedAsets $ 78,872_72 ~ _~ 7872 ABILITIESANDFUNDEOUITY , ,716 7,872 7,872 Total (Menmrandum) Only $7, ,236 7,872 _$~3_6,173 _$_ , ,716 15,58 TotalI,iabiliticsandFund Equity.$108,301. _$_7~872 ~.!j6,173 SeAcountant'sCompilationReportandNotestoFinancialStatelncnts 3

6 CITYMARSHALOFEUNICE,LOUISIANA latemeniofrevcnues,expendituresandchang GovernmenlalFundTvoe-GcneralFund infundbalance FortheYearEndedJune30,20 Revenues: FcesEarned ]ntcresl $49,675 TotalRevenues 53g,~Z4_74 4,19 ~cnditurcs: Salaries CoulraclualScrvic: 34,65 Other; ProfesionalFes MaterialandSuplies 5,381 2,198 Dues,Travel,Conventions,andTraining Miscelaneous 956 PayrolTaxcs ExcesofRevenuesoverExpenditures TotalExpenditurcs 51,84.5 5,675 2,9~ FundBalanc-BeginingofYcar 105~687 2,029 FundBalance-EndofYear ~107,716 SeAcountant'sCompilalionReportandNotestoFinancialStatements 4

7 StatementofRevenuesExpendituresandChan~es CYI'YMARSHALOFEUNICE,LOUISIANA dbalance-budelandachm Budget Actual Variance Revenues: (Unfavorable) Favorable FcsEarncd h)~crcsl])comc: $50,0 TotalRcvcnues.4,0 $49, _~53,874 4,19 $(325) (!26) 19 L2xA}endilures: Salaries ConlraciualServices: MalcrialandSuplies ProfesionalFes 35,0 34,65 35 Olher: 5,0 Dues,Travel,Conventions,andTraining 2,0 5,381 2,198 (381) Misclaneous PayrolTaxes 1,20 TotalExpenditures 52,0 6,0 956 (198) 2, , ~Z IflZQ) 15 ExcesofReveltlCSover Expendilures 2,0 2, FundBalance-BeginingofYear FundBalance-EndofYear $,107,68_0 105,680 $107,716 _105, SecAcountant'sCompilationReportmadNotcstoFinancialSlatemcnls 5

8 CITYMARSHALOFEUNICE,LOUISIANA Notes1oFinancialStatements June30,201 TheoficeofCityMarshalwascrealedasapar(ofTheCityCourtofEunice,Louisianaby RS13:189(c)asamendedbyAct1978number369-1.Fundingisreceivedfiomlhe EunieCityCourtgeueratedfromfinespaidbyviolatorsforofencesprocesedlhruthe EuniceCityCourt.TheEuniceCityMarshalalsoreceivesfundingfi'omtheDistrict AtorneysoficeforBailifes. NOTE1SUMARYOFSIGNIFICANTACOUNTINGPOLICIES A.BasisofPrgsentation TheacompanyingfinancialslatcmenlsoflheCilyMarshalofEunie,Louisianahaveben Board(GASB)istheaceptedslandard-setlingbodyforestablishingovernmental preparedinconformitywithaceoulingprincipalsgeneralyaceptedintheuniledslates ofamericasapliedtogovernmentalunits.thegovernmentalacountingsiandards acountingandfinancialreportingprinciples. B.R~t~ortingIhatit~ GASBS(alcmen(No.14establishedcriteriafordeicrminingthegovcmcu(alreporting entityandcomponentunitsthatshouldbeincludedwithinthereportingchily.forfiuancial rcporl.inglmrposes,inconformancewithgasbstatcmentno.14,themarshalincludesal fimds,acoun(groups,ctcetera,thaiarewithin(heoversightrcsponsibiliyofthemarshal. TheMarshalisfiscalydependentonTheCityofEuniceforoficespac,utilitiesandother expenses.thcsubstanceoftherelationshipislhathecityofeunicehasaprovalauthority over(hcmarshal'scapitalbudget.therefore,thecitymarshalisacomponentunilofthe CityofEunice. TheacountsoftheCityMarshalarcorganizedonthebasisofundsandacountgroups, C,]"lu}dAeco!lJ31J)g eachofwhichareconsideredaseparateacountingm~tity,theopm'alionsofeaehfiredarc acountedforwithaseparatesetofself-balancingacountsthatcompriseitsasets, liabilities,fundequity,revenuesandexpenditures.revenuesareaceounledforinthe individualfundsbaseduponthepmt)oseforwhichtheym'etobespentandlhcmeansby whichspendingactivitiesarecontroled.anacountgroup,howeverisafinancialreporting devicedesignedtoprovideacountabilityforcertainasetsandliabilitiesthatare1/o1 recordedinthefundsbecausetheydonotdirectlyafectnetexpendablcfinancialresources. Thefundspresentedinlhcfinancialstatementsarcdescribedasfolows: 6

9 GeneralFund CITYMARSHALOFEUNICE,LOUISIANA NotestoFinancialStatements June30,201 ThegencralfndisthegeneraloperatingfiredoftheCityMarshalofEtmice,Louisiana.1 isusedtoacountforalfinancialresourcsexcepthoserequiredtobeacountedforin otherfunds. D.FixedasetsofGovernmentalFundsarerecordedasexpendituresathetimetheyarc purchasedandcapitalizedinthegeneralfixedasetsacountgroup,ratherthanirathe GeneralFund.Nodepreciationhadbenprovidedongeneralfixedasets.Alfixedasets arevaluedathistoricalcost.theaco/rntgroupisnotafund.itisconcernedonlywith measurementofinancialpositionandoesno!involvemeasurcmen!ofresultsof operations. E.Governmentalfimds,utilizethemodifiedacrualbasisofacounting.Underthismethod, revenuesarcrecognizedintheacountingperiodirawhichrileybecomebothavailableand measurable.expendituresarerecognizedintheacountingperiodilwhichthefundliability isincured,ifmeasurable. F.BudaelarvAeco TheproposedbudgelfortileyearendedJune30,201wasmadeavailableforpublic inspectiononjune20,20.theproposedbudgetwaspreparedonthemodifiedacrual basisofacounting,thebudgetislegalyadopledandamended,asnecesary,bythe Mm'shal.Atfiscalclose,alapropriationslapse.Alchangesintilebudgetmustbc aprovedbythecitymarshal. G.ConmensaledAbsences Fultimemployesarealowedoneweksvacationperyear.Anyvacationtimenotaken maybecariedovertolhenextfiscalyear.at3une30,201,therewerenoacrued COlnpensatedabsences. H.TotalColumnonBalanceShet-Overvie Thetotalcolumnonthebalanceshetiscaptioned,Memorandumonly,toindicatethaitis presentedtofacilitatefinancialanalysis.datainthiscolunmdoesnotpresentfinancial positioninconformitywithgeneralyaceptedacountingprinciples.

10 CITYMARSHALOFEUNICE,LOUISIANA NotestoFinancialStatements June3~201 NOTE2CASl Cashincludesamountsindemandeposits.ThecashbalanceiscoveredbyFederalDeposiI Insurance.Cashandcashequivalentsincludethoseinvestmentspurchasedwithoriginal NOTE3CHANGES1NGENERALFIXEDASETS maturitiesof90dayso1les. AsmnaryofchangesinGeneralFixedAsetsfolows FurnitureandEouit}n~e Balance,Begining Adilions $7, Deletions Balance,Ended 7.~2a2z ThelandandbuildinginwhichlheCityMarshaloperatesisownedbytheCityofEunice NOTE4ESTIMATES Thepreparationofinancialstatementsinconformitywithgeneralyaceptedacounting principlesrequireslhemarshal1omakeslimalesm~dasumptionslhalafeclcrlain reporledamountsmadisclosures.acordingly,actualresultscouldiferfi'omthose estimates, NOTE5OTI]ERSUPORT/CONCENTRATIONOFRISK TheCityMarshalreceivesothersuportfromtheCityofEuice.Inadition1oficespace, thecilyofeunieprovidesutilities,janitorial,telephone,payrolsuportandother expenditures.alcourtcasesarisewithinward6ofsl.landlyparish,louisiana.

11 CertifiedPublicAcountant StevenD.Ortego P.O.Box174Eunice140NorthSecondStret LA70535 Voice(37) Fax(37)457~8502 onaplyingagred-uponprocedures IndependentAcountant'sReport lhaveperformedtimproceduresincludedinthelouisianagovernmentauditguideandenumerate below,whiclawereagredtobythemanagementofthecitymarshalofeunice,louisianandthe LegislativeAuditor,StaleofI.ouisiana,solelytoasistheusersinevaluatingmanagement's asertionsaboutthecitymarshalofeunic,louisiana'scompliancewithcertainlawsand regulalionsdulingtheyearendedjune30,201includedintheacompanyinglouisianaatestation Queslionaire.Thisagred-uponproceduresengagementwasperformedinacordancewith standardsestablishedbytheamericaninstituteofcertifiedpublicacountants.thesuficiency oftheseproceduresisolelytheresponsibilityofthespecifiedusersoftherepo1.consequently, Imakenorepresentationregardingthesuficiencyoftheproceduresdescribedbeloweitherforthe purposeforwhichthisreportbasbenrequestedorforanyotherpurpose. PublicBidl,aw 1.Selectalexpendituresmadeduringtheyearformalcrialandsupliesexceding$15,0, orpublicworkscxcediz~g$10,0,andetcrmincwhethersuchpurchasesweremadein acordancewithlsa-rs38:21-251(thepublicbidlaw). 1notednoexpendituresmadeduringtheyearformaterialsandsupliesexceding$15,0 orpublicworksexceding$10,0. 2Obtainfi'omanagementalistoftheimediatefamilymembersofTheCityMarshalas cofethicsforpublicoficial definedbylsa-rs42:l101~l124(thecodeofelhics),andalistofoutsidebusinesinterests ofthecitymarshalandemployes,aswelastheirimediatefamilies. Managementprovidedmewiththerequiredlistincludingthenotedinformation Obtainfi'ommanagementalistingofalemployespaiduringtheperiodunder examination. Managementprovidedmewilhtherequiredlist

12 Deternainewhetheralyofthosemployesincludedintilelistingobtained~]Ol managementinagred-uponprocedure(3)werealsoincludedonthelistingobtainedfi'om managementinagred-uponprocedure(2)asimediatefamilymembers. Noneofthemployesincludedonthelistofemployesprovidedbymanagementapeared onthelistprovidedbymanagementinagred-uponprocedure. Budgeting 5.Obtainedacopyofthelegalyadopledbudgetandalamendments 6.Tracethebudgetadoptionandamendmentstotheminutebok TheCityMarshalofEunice,Louisiana,prepareditsbudgetinacordancewithstatelaw TheCityMarshalofEunie,Louisiana,isnotrequiredtokepminutes Comparetilerevenuesandexpendituresoftilefinalbudgetoactualrevenuesand expenditurestodetermineifactualrevenuesfailedtometbudgetedrevenuesby5%ormore orifactualexpendituresexcedbudgetedamountsby5%ormore. Icomparedthercvenuesandexpendituresofthefinalbudgetoactualrevenuesand expenditures.actualrevenuesandexpendituresfortileyeardidnotexcedbudgeted Acounlin~andRenortine amountsbymorethan5~,4. 8Randomlyselect6disbursementsmadeduringtileperiodunderexaminationand (a)lracepayments(osupm-tingdocumentationastoproperamountandpaye; lexaminedsuportingdocumentationforeachofthesixselectedisbursementsandfound thaipaymentwasfortheproperamountandmadetolhcorectpaye. (b)determineifpaymentswereproperlycodedtothecorectfundandgeneralcdgcr acount;ald Thepaymentswereproperlycodedtothecorectfundandgeneraledgeracount (c)determinewhetherpaymentsreceivedaprovalfiompropermlthorities hlspefionofdocumentationsuportingeachofthesixdisbursementsindicatedaprova fi'omthemarshal.

13 Metings 9.Examinevidenceindicatingthatagendasformetingsrecordedintheminutebokwere postedo1"advertisedasrequiredbylsa-rs42:1]through42:12. TheMarsbalhad1ometingsduringtheyearsubjectotheopenmetingslaw Debt 10.I~xaminebankdepositsfortheperiodunderexaminationandetemlinewhetheranysuch depositsapeartobeprocedsofbankloans,bonds,orlikeindebtednes. Iinspectedcopiesofalbankdepositslipsfortheperiodunderexaminationandnotedno depositswhichapearedtobeprocedsofbankloans,bonds,orlikeindeblnes. Advm~eaY~dBol"ases l1.examinepayrolrecordsfortheyeartodeterminewhetheranypaymentshavebenmade toemployeswhichmayconstitutebonuses,advancesorgifts. linspectedpayrolfortheyearandnotednoinstanceswhichwouldindicatepaymentsto Myprioryeareport,datedDecember15,19,didnotincludeanycomentsorunresolved employeswhichwouldconstitutebonuses,advances,orgifts. mailers. opinion.hadiperformedaditionalprocedures,othermatersmighthavecometomyatentionthat Iwasnotengagedto,andidnot,performanexamination,theobjectiveofwhichwouldbethe expresionofanopiniononmanagement'sasertions.acordingly,]donotexpresuchan wouldhavebenreportedtoyou. ThisreportisintendedsolelyfortheuseofmanagementoftheCityMarshalofEunice,Louisiana, andthelegislativeauditor,stateoflouisiana,andshouldnotbeusedbythosewhohavenot agredtotheproceduresandtakenresponsibilityforthesuficiencyoftheproceduresfortheir puq~oses.underlouisianarevisedstatute24:513,thisreportisdistributedbythelegislature Auditorasapublicdocument. November5,201 SlevenOrtego

14 LOUISIANATESTATIONQUESTIONAIRE (ForAtestationEngagementsofGovernment) O.BOX174 (DateTransmited) EUNICE,LA70535 Inconectionwithyourcompilationofourfinancialstatementsasof[d'a'fd]~'6(J n~/'~n/i~olrtheyearthen (Auditors) ended,andasrequiredbylouisianarevisedstatute24:513andthelouisianagovernmental AuditGuide,wemakethefolowingrepresentationstoyou.Weaceptfulresponsibilityforour compliancewiththefolowinglawsandregulationandtheinternalcontrolsovercompliancewith suchlawsandregulations.wehavevaluatedourcompliancewiththefolowinglawsand regulationspriortomakingtheserepresentations. Theserepresentationsarebasedontheinformationavailabletousasof(dateof completion/representations). PublicBidLaw aplicable,theregulationsofthedivisionofadministration,statepurchasingofice. Itistruethatwehavecompliedwiththepublicbidlaw,LSA-RSTitle38:212,and,where CodeofEthicsforPublicOficialsandPublicEmployes Yes[X]No[] service,loan,orpromise,fromanyonethatwouldconstituteaviolationoflsa-rs42:101- Itistruethatnoemployesoroficialshaveaceptedanythingofvalue,whetherintheformofa 124. Itistruethatnomemberoftheimediatefamilyofanymemberofthegoverningauthority,or Yes[x]No[] thechiefexecutiveofthegovernmentalentity,hasbenemployedbythegovernmentalentity afterapril1,1980,undercircumstancesthatwouldconstituteaviolationoflsa-rs42:19. Budgeting Yes[X]No[] WehavecompliedwiththestatebudgetingrequirementsoftheLocalGovernmentBudgetAct (LSA-RS39: )orthebudgetrequirementsofLSA-RS39:34.Yes[x]No[] AcountingandReporting Alnon-exemptgovernmentalrecordsareavailableasapublicrecordandhavebenretained foratleasthreyears,asrequiredbylsa-rs4:1,4:7,4:31,and4:36ẏes[x]no[] WehavefiledouranualfinancialstatementsinacordancewithLSA-RS24:514,3:463 and/or39:92,asaplicable. Yes[x]No[]

15 WehavehadourfinancialstatementsauditedorcompiledinacordancewithLSA-RS24:513 Yes[x]No[] WehavecompliedwiththeprevisionsoftheOpenMetingsLaw,providedinRS42:1through 42:12. Debt Yes[x]No[] Itistruewehavenotincuredanyindebtednes,otherthancreditfor90daysorlestomake purchasesin~heordinarycourseofadministration,norhavewenteredintoanyleasepurchaseagrements,withoutheaprovalofthestatebondcomision,asprovidedby ArticleVI,Section8ofthe1974LouisianaConstitution,AdicleVI,Section3ofthe1974 LouisianaConstitution,andLSA-RS39: AdvancesandBonuses Yes[x]No[] Itistruewehavenotadvancedwagesorsalariestoemployesorpaidbonusesinviolationof ArticleVI,Section14ofthe1974LouisianaConstitution,LSA-RS14:138,andAGopinion Wehavedisclosedtoyoualknownoncomplianceoftheforegoinglawsandregulations,as Yes[x]No[] welasanycontradictionstotheforegoingrepresentations.wehavemadeavailabletoyou documentationrelatingtotheforegoinglawsandregulations. Wehaveprovidedyouwithanycomunicationsfromregulatoryagenciesorothersources concerninganyposiblenoncompliancewiththeforegoinglawsandregulations,includingany comunicationsreceivedbetwenthendoftheperiodunderexaminationandtheisuanceof thisreport.weacknowledgeouresponsibilitytodisclosetoyouanyknownoncompliance whichmayocursubsequentotheisuanceofyoureport. Secretary. Treasurer Date President/f~-~"-(~/~ Date