rl:!"r'[" Underprovisions(,f<1~,!e docurnent.a<opyoim, I/{:orltily~m(oth(!r~[)T<

Transcription

1 U]SIANA rl:!"r'[" $;.~p- F]NANC]A],STATEMENTS 0 Underprovisions(,f<1~,!e docurnent.a<opyoim, I/{:orltily~m(oth(!r~[)T< w,thisrobodis~jpubl{c I('[)0)[i!,bdL}!3fJCI,OLcr]!)('(tir!h[~tIl(' kclhc0of{kit:olth(!i(:<y.{l~ah,','t",ti,'lit:,:r~d,v ~i<edtlbncofi(:i~l!4.1he ~',])[~lodii~]1(~,~thoficeofthoparishe!,',ko

2 TableofContents DecembeJc independentacountant'scomp/latjonreport TableofContents EXHIBITpAGE FinancialStatements: CombinedBalanceShet-AlFundTypesand AcountGroup StatementofRevenues,Expenditures,and 2 3 ChangesinFundBalances-Budget(GAP StatementofRevenues,Expenses,andChangesin Basis)andActual-GeneralFund StatementofCashFlows-ProprietaryFund RetainedEarnings-ProprietaryFundType NotestoFinancialStatements Type 5 5 SuplementalInformation 7-]2]3 6 ScheduleofCompensation-MayorandAlderman independentauditor'sreportonaplying ],ouisiana'satestationquestionaire Agred-UponProcedures ScheduleofFindings ]8-]9 SumaryScheduleofPriorYearFindings 202l

3 MarshaO.Iq~lican CERTIFIFDPUBLICACOUNTAN1 TheHonorableJeryHicks,Mayo:c Vi]ageofRodesa,Louisiana MembersoftheBoardofAldermen ]havecompiledtheacompanyinggenera]purposefinancial statementsofvilageofrodesa,louisiana,asofdecember31, 20],andfortheyearthenended,andtheacompanying suplementaryinformationcontainedinscheduleofcompensation- MayorandAldermen,whichJspresentedonlyforsuplementary analysispurposes,inacordancewithstatementsonstandardsfor AcountingandReviewServicesisuedbytheAmericanInstituteof CertifiedPublicAcountants. AcompilationJslimitedtopresentingintheformoffinancial statementsinformationthatistherepresentationofmanagement. ]havenotauditedorzevjewedtheacompanyingfjnaneja] statements,and,acordingly,donotexpresanopinionorany otherformofasuranceonthem. ]nacordance statelaw,] resu]tsofmy withthelouisianaauditguideand haveisuedareport,datedjune agred-uponprocedures. theprovisionsof ]7,202,onthe CertifiedPub]JcAcountant June]7,202

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6 Exhibit2 StatementofRevenues,andchanges VILAGEOFRODESA.LOUISIANA infundbalance-algovernmentalfundtypes YearEndedDecember GovernmentalFundTvoes Revenues: Taxes General Capita] Miscelaneous Licensesandpermits Intergovernmental $19,019 Projects Memorandum Totals OnlyL 8,892 Totalrevenues 2,]72 3,150 Expenditures: 30,083 ~,]50 3,23 Curent: Capita]projects Generalgovernment Publicsafety 30,6]9 40 Exces(deficiency) Totalexpenditures_31,(~ ~]50 _~]50 _3,]50 30,6] ,]69 ofrevenueover Fundbalance,begining expenditures ( 936) 936) Fundbalance,endof ofyear i~802 ]6,802 year $15,86 $]5,86 Seacountant'scompilationreport

7 Exhibit3 andchangesinfundbalances-budget(gap)andactual CombinedStatementofRevenues,Expenditures, Ye~rEndedDecember3].20] Genera]Fund Revenues: Budget Actual LJcensesandpermits Miscelaneous Taxes $14,901 9,]25 3,67 $19,019 Variance (Unfavorable Favorable _2,172 8,892 $4,]18 (23) Totalrevenues 27,693 30,083 (1,495) Expenditures: 2,390 Curent: Genera]government PublicSafety 30,32 30, (287) Totalexpenditures 30,i~32 31,019 (4O) Exces(deficiency)of (687) expenditures revenuesover Fundbalance,begining (2,639) (936) 1,703 Fundbalance,endof ofyear 16,802 ]~2 year Seacountant'scompilationreport

8 StatementofRevenues,Expenses,andChangesJn VILAGEOFRODESA.LOUISIANA RetainedEarnings-ProprietaryFundType YearEndedDecember3].20] OperatingRevenues: Chargesforservices Miscelaneousrevenues $34,5]0 Operatingexpenses: Totaloperatingrevenues 35,50 90 Costofsalesandservices Administrative Depreciation 37,4]4 Tota]operatingexpenses 4], Operatinglos Non-operatingincome (.43~9_86_7) _ 79,36_7 interestincome Retainedearnings,beginingoJyear Netlos (43,0]0) 857 Retainedearnings,endofyear $27, ~434 Seacountant'scompilationreport

9 BS/19/2B8216: MARSHAMIL.ICANC:PA PAGEB4 StatementofCashFlows-ProprietaryFundType VILAGEOFRODESA.LOUISIANA Exhibit5 Cashflowsfromoperatingactivities: YearEndedDecember Cashreceivedfromcustomers Cashpaymentstosupliersandemployes otheroperatingincome $34,53 (37,565 Netcashusedbyoperatingactivities ~7 Cash,January],201(including$9,35in Netdecreaseincash (2,15 Cash,December31,201(including$9,493in restrictedacounts) _3],818 Reconciliationofoperatingincometonetcash restrictedacounts) providedbyoperatingincometonetcash Operatingactivities: Operatinglos Adjustmentstoreconcilenetincometonetcash providedbyoperatingactivities: (43,0]0) Depreciation Changesinasetsandliabilities: Decreaseinacountsreceivable 41,658 Decreaseincustomerdeposits Netcashusedbyoperatingactivities Increaseinacountspayable (1,243) 397 Seacountant'scompilationreport

10 NotestoFinancialStatements VILAGEOFRODESA,LOUISANA TheVilageofRodesa,Louisiana,wasincorporatedunderthe December provisionsofthelawrasonact.thevilageoperatesundera Mayor-BoardofAldermenformofgovernment. ThefinancialstatementsoftheVilageofRodesa,Louisiana, SUMARYOFSIGNIFICANTACOUNTINGPOLICIES havebenpreparedinconformitywithgeneralyacepted Thefolowingisasumaryofthemoresignificantacounting acountingprinciples(gap)asapliedtogovernmentunits. policies: fundsandacountgroupsoverwhichlhevi]agexercises control,authority,management,influenceoracountability. Thesefinancialstatementsincludeal ControlbyorinfluenceoverbytheTownwasdeterminedonthe basisofbudget,adoption,taxingauthority,authorityto isuedebt,electionorapointntento~9ove~ni~gbody,~d othergenera]oversightresponsibility. FundAcountinq.TheacountsoftheVilageofRodesa, Louisiana,areorganizedonthebasisoffundsandacount groupstoreportonitsfinancialpositionandtheresultsof itsoperations.fundacountingisdesignedtodemonstrate legalcomp]ianceandtoaidfinancialmanagementby segregatingtransactionsrelatedtocertaingovernment AfundJsaseparateacountingentitywithaself-balancing functionsoractivities. setofacounts.anacountgroup,ontheotherhand,isa financialreportingdevicedesignedtoprovideacountability forcertainasetsandliabilitiesthatarenotrecordedin thefundsbecausetheydonotdirectlyafectnetexpendable financialresources. twocategories:governmentaland inturn,isdividedintoseparate government's Governmenta] construction fundsareusedtoacountfor ofgenera]fixed-asets(capita]projectfunds). genera]activities,includingacquisitionor

11 NotestoFinancialStatements VILAGEOFRODESA.LOUISANA SUMARYOFSIGNIFICANTACOUNTINGPOLICIES:(Continued December31,20] Thegeneralfundisusedteacountforalactivitiesofthe generalgovernmentnotacountedforinsomeotherfund. Proprietaryfundsareusedtoacountforactivitiessimilar tothosefoundjntheprivatesector,wherethedetermination ofnetincomeisnecesaryorusefultosoundfinancial administration.godsorservicesfromsuchactivitiescanbe providedeithertoutsideparties(enterprisesfunds)orto otherdepartmentsoragenciesprimarilywithinthegovernment BasisofAcounting.Themodifiedacrualbasisofacounting (internalservicefunds). isusedbyalgovernments.]fundtypes.underthemodified acrualbasisofacounting,revenuesarerecognizedwhen susceptibletoacrual(i.e.,whentheybecomebothmeasurable andavailable)."measurable"meanstheamountofthe transactioncanbedetermined,and"available"means colectiblewithinthecurentperiodorsonenough thereaftertobeusedtopayliabilitiesofthecurent period.aone-yearavailabilityperiodisusedforrevenue recognitionfora]governraentalfundrevenues.expenditures arerecordedwhentherei[atedfundliabilityisincured. Thoserevenuessusceptibletoacrualarefranchisetaxes, interestrevenuesarenotsusceptibletoacrualbecause generalytheyarenotmeasurableuntilreceivedincash. Theacrualbasisofacountingisutilizedbytheproprietary fundtype.underthismethod,revenuesarerecordedwhen earnedandexpensesarerecordedathetimeliabilitiesare incured. proceduresinestablishingthebudgetarydata thesefinancialstatements dqetsandbudaetarvacountinq.thevilage folowsthese reflectedjn PriortoJuly],theMayorsubmitstotheBoardofAldermena proposedbudgetfortheensuingfiscalyear.theoperating budgetincludesproposedexpendituresandthemeansof financingthem.

12 NotestoFinancialStatements i.sumaryofsignificantacountingpolicies:(continued] December PublichearingsareconductedatTownHaltobtaintaxpayer coments. Thebudgetislegalyenactedthroughpasageofaresolution Budgetaryamendmentsinvolvingthetransferoffundsfromone department,programorfunctiontoanotheroramendments involvingincreasesinexpendituresrequiretheaprovalof theboardofaldermen. aceptedacountingprincip]es(gap). Budgetsareadoptedonabasisconsistentwithgeneraly Thebudgetisemployedasamanagementcontroldeviceduring theyearforthegeneralfund. Budgetedamountspresentedintheacountingfinancial statementsincludetheoriginaladoptedbudgetamountsanda] subsequentamendments. A]budgetapropriations]apseatyearend CashandCashEauJvalents months liquid debtinstrumentspurchasedw~th orlestobecashequivalents TheVilage considersalhighly amaturityofthre BadDebts:Uncolectibleamountsduefromutilitycustomers arerecognizedasbadebtsthroughtheestab]ishmentofan a]lowanceacountatthetimeinformationbecomesavailable whichwouldindicatetheun-colectabilityoftheparticu]ar reivab3e.atdecember3],20],therewerenoamounts estimatedtobeuncolectible.

13 VIL].AGEOFRODESA.LOUISANA NotestoFinancialStatements SUMARYOFSIGNIFICANTACOUNTINGPOLICIES:(Continued) December"31.20] Property.Plant.andEauiment.Theacountingandreporting treatmentapliedtothefixedasetsandlong-term ]iabiltiesasociatedwithafundaredeterminedbyits measurementfocus.algovernmentalfundsareacountedfor onaspendingor"financialflow"measurementfocus.this meansthatonlycurentasetsandcurentliabilitiesare generalyincludedintheirbalanceshets.theireported fundbalance(netcurentasets)isconsideredameasureof "availablespendableresources".governmentalfundoperating statementspresentincrease(revenuesandotherfinancing sources)andecreases(expendituresandotherfinancinguses) inetcurentasets.acordingly,theyaresaidtopresent asumaryofsourcesandusesof"availablespendable resources"duringaperiod. Property,plant,andequipmentusedingovernmentalfundtype organizations(genera]fixedasets)areacountedforinthe Generalfixedasetsacountgroup,andarerecordedas expendituresinthegovernmentalfundtypeswhenpurchaseḍ Publicdomain"infrastructure"genera]fixedasetsconsisting ofcertainimprovementsotherthanbuildings,includingroadș bridges,curbs,guters,stretsandsidewalkșdrainage systems,andlightingsystems,arenotcapitalizedalongwith othergenera]fixedasets.nodepreciationhasbenprovided ongenera]fixedasets. Alproperty,plant,andequipmentarestatedathistorical cost,orestimatedcostifactualhistoricalcostjsnot available.donatedfixedasetsarestatedatheirestimated fairvalueonthedatedonated. Theacountgroupisnotafund.Itisconcernedonlywith themeasurementoffinancial]positionandisnotinvolvedwith Alproprietaryfundsareacountedforonacostofservices themeasurementofresultsofoperationṣ ofservicesor"capita]maintenance"measurementfocusandal asetsandaliabilities(whethercurentornoncurent) asociatedwiththeiractivityareincludedontheirbalance shets. ]0

14 NotestoFinancialStatements VILAGEOFRODESA,LOUISANA December31,20] SUMARYOFSIGNIFICANTACOUNTINGPOLICIES:(Continued) DepreciationJsprovidedintheEnterpriseFundinamounts suficienttorelatethecostofthedepreciableasetsto operationsovertheirestimatedservicelivesonthestrait linebasis.thestimatedservicelivesbyasetstypeareas folows: Therewerenopurchasesoretirementsofixedasetsinthe Waterandsewersystem 40years proprietaryfundtypeforthecurentyear. TotalColumnsonCombinedStatementsOverview.Total columnsonthecombinedstatements-overviewarecaptioned (MemorandumOnly)toindicatethatheyarepresentedonlyto facilitatefinancialanalysis.datajnthesecolumnsdonot presentfinancialposition,resultsofoperations,orchanges infinancialpositioninconformitywithgeneralyacepted acountingprinciples.neitherissuchdatacomparabletoa consolidation.inter-fundeliminationshavenotbenmadein 2.DEPOSITSWITHFINANCIALINSTITUTIONS theagregationofthisdata. AtDecember3],20],al]fundsondepositatfinancial institutionswerefulyco]latera]izedbyfdicinsurance. Asumaryofproprietaryfundtypef~xedasetsatDecember FIXEDASETS 3],20]folows: Storagetank,linesandmeters Watersystemimprovements Sewersystem $78,]53 35],30] Tots] ]Jes:acumulatedepreciation ],]67, ,505 Netfixedasets 507L18]

15 NotestoFinancialStatements 4.TAXESRECEIVABLE: December'3.201 TaxesreceivableatDecember31,201,consistedofthe folowing: Sales Franchise $ CAPITALPROJECTSFUND Total _ 1,932 TheVilagewasalsoawardedacomunitydevelopmentblock grantforsewersystemimprovements.totalexpendituresunder thisgrantwere$27,104.ofthetotalexpenditureș$3,]50 wasexpendeduringtheyearendeddecember31,201.the 6.RETIREMENTCOMITMENTS grantwascompleteatdecember31,20]. 7.GENERALFIXEDASETS Generalfixedasetsconsistedofthefolowing $47,25? 495jlJ42 59,586 4,30 ]2

16 ScheduleofCompensationPaid VILAGEOFRODESA.LOUISIANA FortheYearEndedDecember3]. MayorandAldermen JeryHicks,Mayor DavidHorn GeneMurphy G]adysAlexander Total $2, $4,860 ]3

17 MarshaO./vlilican CERTIFIEDPUBLICACOUNTANT onaplyingagred-uponprocedures IndependentAcountant'sReport VilageofRodesa,Louisiana TheHonorableJeryHicks,Mayor MemberoftheBoardofAldermen GovernmentAuditGuideandenumeratedbelow,whichwereagredto bythemanagementofthevilageofrodesandthelegislative IhaveperformedtheproceduresincludedintheLouisiana Auditor,StateofLouisiana,solelytoasisttheusersin evaluatingmanagement'sasertionsaboutthevilageofrodesa's compliancewithcertainlawsandregulationsduringtheyearended AtestationQV~stionaire.Thisagred-uponproceduresengagement December3I,201,includedintheacompanyingLouisiana wasperformedinacordancewithstandardsestablishedbythe AmericanInstituteofCertifiedPublicAcountants. suficiencyoftheseproceduresisolelytheresponsibilityofthe specifiedusersofthereport.consequently,imakeno The benrequestedorforanyotherpurpose. representationregardingthesuficiencyoftheprocedures describedbeloweitherforthepurposeforwhichthisreporthas supliesexceding$15,0,orpublicworksexceding$10,0 Selectalexpendituresmadeduringtheyearformaterialand PublicBidLaw andeterminewhethersuchpurchasesweremadeinacordance withlsa-rs38: Noexpenditurewasmadeduringtheyearformaterialsand publicworksexceding]0,0. supliesexceding$15,0noranyexpenditurewasmadefor 2Obtainfromanagementalistofthe5medJatefamilymembers ofeachboardmemberasdefinedbylsa-rs42:10]-]24,anda ici 9yes listofoutsidebusinesinterestsofalboardmembersand employes,aswelastheirimediatefamilies. Managementprovidedtherequiredlistincludingthenoted information. 754DAtZtLI~StIf{6VEf'OF{7.LOUISIANA7104~(318)2138 ]4

18 3Obtainfromanagementalistingofalemployespaidduring theperiodunderexamination. Managementprovidedtherequiredlistincludingthenoted information. Determinewhetheranyofthoseemployesincludedinthe listingobtainedfromanagementinagred-uponprocedures(3) werealsoincludedonthelistingobtainedfromanagementin agred-uponprocedure(2)asimediatefamilymembers. Noneofthemployesprovidedbymanagementin(3)apeared onthelistprovidedbymanagementin(2). 5Obtainacopyofthelegalyadoptedbudgetandal amendments. Budc~tinq Managementsprovidedacopyoftheoriginalbudgetandthe 6.Tracethebudgetadoptionandamendmentstotheminutebok amendedbudget. ametingheldondecemberi,20,whichindicatedthathe budgethadbenaprovedbyalofthealdermenandthe tracedtheadoptionoftheoriginalbudgetotheminutesof adoptionoftheamendedbudgetotheminutesofameting heldondecemberi0,20],whichindicatedthatheamended 7 budgethadbenaprovedbyalofthealdermen. Comparetherevenuesandexpendituresofthefinalbudgeto actualrevenuesandexpenditurestodetermineifactual revenuesfailedtometbudgetedrevenuesby5%ormoreorif actualexpendituresexcedbudgetedamountsby5%ormore. Icomparedtherevenuesandexpendituresofthebudgetothe actualrevenuesandexpenditures.actualrevenuesexceded budgetedrevenues.actualexpendituresdidnotexced budgetedamountsby5%ormore. 8Randomlyselect6disbursementsmadeduringtheperiodunder examinationand: ]5

19 (a)tracepaymentstosuportingdocumentationastoproper amountandpaye; Iexaminedsuportingdocumentationforsixselected disbursementsandfoundthatpaymentswerefortheproper amountandmadetothecorectpaye. (b)determineifpaymentswereproperlycodedtothecorect fundandgeneraledgeracount;and Thesixselecteddisbursements corectfundandgeneraledgerwereproperlycodedtothe (c)determinewhetherpaymentsreceivedaprovalfromproper acount. authorities. Thes~xselecteddisbursementsweretracedtotheVilage's minutebokwheretheywereaprovedbythealdermen. Determinethatfinancialstatementswereauditedorcompiled inacordancewithlsa-rs24:5]3. ThefinancialstatementsoftheVilagewerecompiledJn acordancewithlsa-rs24:513. 9Examinevidenceindicatingthatagendasformetingsrecorded Jntheminutebokwerepostedoradvertisedasrequiredby M_ge~tings ],SA-RS42:]through42:]2. TheVilageofRodesaisonlyrequiredtopostanoticeof eachmetingandtheacompanyingagendaonthedorofthe Vilage'soficebuilding.Managementhasinformedmethat thesedocumentswereproperlyposted. ]G Examinebankdepositsfortheperiodunderexaminationand determinewhetheranysuchdepositsapeartobeprocedsof Debt bankloans,bondsorlikeindebtednes. ]inspectedcopiesofalbankdepositslipsfortheperiod ]6

20 underexaminationandnotednodepositswhichapeared procedsofbankloans,bondsorlikeindebtednes. ]I.Examinepayrolrecordsandminutesfortheyeartodetermine whetheranypaymentshavebenmadetoemployeswhichmay AdvancesandBonuses constitutebonuses,advances,orgifts. Areadingoftheminutesofthevilagefortheyearindicated noaprovalforthepaymentsnoted.]alsoinspectedpayrol recordsfortheyearandnotednoinstanceswhichwould indicatepaymentstoemployeswhichwouldconstitutebonuses, advances,orgifts. Iwasnotengagedto,andidnot,performanexamination,the objectiveofwhichwouldbetheexpresionofanopinionon management'sasertions.acordingly,idonotexpresuch anopinion.hadiperformedaditionalprocedures,other matersmighthavecometomyatentionthatwouldhaveben reportedtoyou. Thisreportisintendedsolelyfortheuseofmanagementof thevilageofrodesaandlegislativeauditor,stateof Louisiana,andshouldnotbeusedbythosewhohavenotagred totheproceduresandtakenresponsibilityforthesuficiency oftheproceduresfortheirpurposes.however,thisreportis amaterofpublicrecordanditsdistributionisnotlimited. CertifiedFublicAcountant June]7,202 ]7

21 (ForAtestationEngagementsofGovernment) LOUISIANATESTATIONQUESTIONAIRE May21,202(DateTransmited) 7%4~I~ Inconectionwithyourcompilationofourfinancialstatementsasof[date]andfortheyearthenended 12/31/01 (Auditors) andasrequiredbylouisianarevisedstatute24:513andthelouisianagovementalauditguido,we makethefolowingrepresentationstoyou.weaceptfulresponsibilityforourcompliancewiththe folowinglawsandregulationandtheinternalcontrolsovercompliancewithsuchlawsandregulations. Wehavevaluatedourcompliancewiththefolowinglawsandregulationspriortomakingthese representations. Theserepresentationsarebasedontheinformationavailabletousasof(dateofMay21,202 completion/representations). PublicBidLaw Itistruethatwehavecompliedwiththepublicbidlaw,LSA-RSTitle38:212,and,whereaplicable,the regulationsofthedivisionofadministration,statepurchasingofice. CodeofEthicsforPublicOficialsandPublic['mployes Yes[x]No[] Itistruethatnoemployesoroficialshaveaceptedanythingofvalue,whetherintheformofaservice loan,orpromise,fromanyonethatwouldconstituteaviolationoflsa-rs42: Itistruethatnomemberoftheimediatefamilyofanymemberofthegoverningauthority,orthechief Yes[)]No[] executiveofthegovernmentalentity,hasbenemployedbythegovernmentalentityafterapril1,1980 undercircumstancesthatwouldconstituteaviolationoflsa-rs42:19. Budgeting Yes[jNo[] WehavecompliedwiththestatebudgetingrequirementsoftheLocalGovernmentBudgetAct(LSA-RS 39: )orthebudgetrequirementsofLSA-RS39:34. Yes[;,]No[]]8

22 AcountingandReporting Alnon-exemptgovernmentalrecordsareavailableasapublicrecordandhavebenretainedforat leasthreyears,asrequiredbylsa-rs4:1,4:7,4:31,and4:36. WehavefiledouranualfinancialstatementsinacordancewithLSA-RS24:514,3:463,and/or39:92 Yes[x]No[] asaplicable. WehavehadourfinancialstatementsauditedorcompiledinacordancewithLSA-RS24:513. Yeslx]Nol] Metings Yes[X]No[] WehavecompliedwiththeprovisionsoftheOpenMetingsLaw,providedinRS42:1through42:12 Debt Yes[x]No[} Itistruewehavenotincuredanyindebtednes,otherthancreditfor90daysorlestomakepurchases intheordinarycourseofadministration,norhavewenteredintoanylease-purchaseagrements, withoutheaprovalofthestatebondcomision,asprovidedbyarticlevi,section8ofthe1974 LouisianaConstitution,AdicleVl,Section3ofthe1974LouisianaConstitution,andLSA-RS 3g: AdvancesandBonuses Yes[x]Not] ItistruewehavenotadvancedwagesorsalariestoemployesorpaidbonusesinviolationofArticle VI,Section14ofthe1974LouisianaConstitution,LSA-RS14:138,andAGopinion Wehavedisclosedtoyoualknownoncomplianceoftheforegoinglawsandregulations,aswelasany Yes[x]Not] contradictionstotheforegoingrepresentations.wehavemadeavailabletoyoudocumentationrelating totheforegoinglawsandregulations. Wehaveprovidedyouwithanycomunicationsfromregulatoryagenciesorothersourcesconcerning anyposiblenoncompliancewiththeforegoinglawsandregulations,includinganycomunications receivedbetwenthendoftheperiodunderexaminationandtheisuanceofthisrepod.we acknowledgeouresponsibilitytodisclosetoyouanyknownoncompliancewhichmayocur -.~2~f,~o~-~ate ~-,>'~/-0c~LDate J9

23 VI,I,AGEOFRODESA.LOUISIANA ScheduleofFindings Findinq~I: FortheYearEndedDecember3].20] Condition: Thesegrationofdutiesisinadequatetoprovidefectiveinternal control. Cause: Theconditionisduetospaceandeconomic]imitations Recomendation: Noactionisrecomended. Manamement'sResPonseandCorectiveActionPlan Weagrewiththefinding.Wewilmakeeveryefortosegregate dutiesasalowedbyspaceandeconomiclimitations. 20

24 SuramaryScheduleofPriorYearFindings VT],LAGEOFRODESA.LOUISIANA F~ndJn~~]:YearEndedDecember3i.20 FortheYearEndedDecember3].201 Criteria:Theincomingmayordidnotapointapolicechiefwithin thirtydaysoft'akingofice. Condition:TheVilagewasinviolationoftheLawrasonAct pause:duetothesmalsizeofthevilage,itwasdificultto findinterestedpersonstoaplyforthepositiongiventhejob conditionsrequiredbythevilage. Efect:TheVilagedidnotcomplywiththeLawrasonAct Recomendation:The thelawrasonactvilageshouldcomplywithalprovisionsof ManaQement'sResmonseandCorectiveActionPlan:We witha]provisionsofthelawrasonactinthefuturewil]comply 2]