ReleaseDate~.~!/3Q!01_'~7

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1 ARCHIBALI)-ALTOFIREPROTECTIONDISTRICT RICItLANDPARISHPOLICEJURY OFRICHLANDPARISH Rayvile,Louisiana ComponenlUnitFhtmleialStatemealts AsofmidforfileYearEnded December31,20 ReleaseDate~.~!/3Q!01_'~7

2 ARCHIBALD-ALTOFIREPROTECTIONDISTRICT RichlandParishPoliceJury OFRICHLANDPARISH Rayvile,Louisiana AsofandfortheYearEndedDecember31,20 ComponentUnitFinancialStatements CONTENTS StatementPa_EageNo. TransmitalLetler Acountants'ReportontheFinancialStatements Acountants'ReportolAplyingAgred-UponProcedures LouisianaAtestationQuestionaire(Completed) ComponentUnitFinancialStatements: BalanceShet,December31,20 (AlFundTypesandAcountGroups) GovermnentalFund-GeneralFund StatementofRevenues,Expenditures,and ChangesinFundBalance,fortheYear StatementofRevenes,Expenditures,and EndedDecember31,20 1 ChangesinFundBalance-Budgetand NorestotheFinancialStatements ActualfortheYearEndedDecember31,20 C SuplemenlalInformationSchedule-Scheduleof Schedule PageNo. CompensationPaidBoardMembers 19

3 TRANSMITALETER ANrOALFINANCIALSTATEMENTS March24,201 ResubmitedApril26,201 OficeofLegislativeAuditor Atention:Ms.DorothyMilner PostOficeBox NorthThird BatonRouge,Louisiana DearMs.Milner InacordancewithLouisianaRevisedStatute24:514,enclosedaretheanualfinancialstatements forthearchibald-altofireprotectiondistrictofrichlandparishasofandforthefiscalyear endeddecember31,20.thereportincludesalfundsunderthecontrolandoversightofthe district.theacompanyingfinancialstatementshavebenpreparedinacordancewithgeneraly aceptedacountingprinciples Enclosure

4 ACORPORATIONOFCERTIFIEDpUBLICACOUNTANTS MEKS&CALVIT ZoeP.Meks,CPA 705JuliaStret~Rayvile,Louisiana71269~ Fax SylviaD.Ca]fit,CPA BOARDOFCOMISIONERS ARCHIBALD-ALTOFIREPROTECTIONDISTRICT RICHLANDPARISHPOLICEJURY Rayvile,Louisiana OFRICHLANDPARISH Wehavecompiledtimacompanyh~gcomponentunitfinancialstatementsofArchibald-AltoFire ProtectionDistrictofRichlandParish,acomponentunitoftheRichlandParishPoliceJury,as ofdecember31,20andfortheyearthenended,inacordancewithstatementsonstandards foracountingandreviewservicesisuedbytheamericaninstituteofcertifiedpublic Acountants. Acompilationislimitedtopresenthagintheformofinancialstatementsinformationthalisthe representationofmanagement.wehavenotauditedoreviewedtheacompanyingfinancial statementsand,acordingly,donotexpresanopinionoranyotherformofasuranceonthem. March24,201

5 ACORPORATIONOFCERTIFIEDPUBLICACOUNTANTS MEKS&CALVIT ZoeP.Meks,CPA 705JuliaStret~Rayvile,Louisiana71269~ ~Fax SylviaD.Calvit,CPA onaplyingagred-uponprocedures IndependentAcountants'Report BOARDOFCOMISIONERS ARCHIBALD-ALTOFIREPROTECTIONDISTRICT RICHLANDPARISHPOLICEJURY OFRICtLANDPARISH Rayvile,Louisiana WehaveperformedtheproceduresincludedintheLouisianaGoveTvmwntAuditGuideand enumeratedbelow,whichwereagredtobythemanagementof:archibald-altofireprotection DistrictofRichlandParishandtheLegislativeAuditor,StateofLouisiana,solelytoasis the usersinevaluatingmanagement'sasertionsaboutarchibald-altofireprotectiondistrict's compliancewithcerlahalawsandregulationsduringtheyearendeddecember31,20included iltheacompanyinglouisianaatestationquestionaire.thisagred-uponprocedures engagementwasperformedinacordancewithstandardsestablishedbytheamericaninstituteof CertifiedPublicAcountants.Thesuficiencyoftheseproceduresisolelytheresponsibilityof thespecifiedusersofthereport.consequently,wemakenorepresenlalionregardingthe suficiencyoftheproceduresdescribedbeloweitherforthepurposeforwhichthisreporthasben requestedorforanyotherpurpose. PublicBidLaw 1.Selectalexpendituresmadeduringtheyearformaterialsandsupliesexceding$15,0or publicworksexceding$10,0,andeterminewhethersuchpurchasesweremadein acordancewithlsa-rs38:21-251(thepublicbidlaw). Noexpendituresweremadeduringtheyearformaterialsandsupliesexceding $15,0orforpublicworksexceding$10,0. 2.Obtainflomanagementalistoftheinediatefamilymembersofeachboardmemberas CodeofEthicsforPublicOficialsm~dPublicEmployes definedbylsa-rs42:10l-124(thecodeofethics),andalistofoutsidebusinesinterestsof alboardmembersandemployes,aswelastheirinedialefamilies. Managementprovideduswiththerequiredlistincludingthenotedinformation

6 3.Obtainfromanagementalistingofalemployespaiduringtheperiodunderexamination Managementprovideduswiththerequiredlist 4.1)eterminewhetheranyofthosemployesincludedinthelistingobtainedfi'omanagement inagred-uponprocedure(3)werealsoincludedonthelistingobtainedfromanagementin agred-uponprocedure(2)asinmaedia(efamilymembers. Noneofthemployesincludedonthelislofemployesprovidedbymanagement [agred-uponprocedure(3)]apearedonthelistprovidedbymanagementinagreduponprocedure(2). Budgeth~g 5.Obtainedacopyofthelegalyadoptedbudgetandalamendments Managementprovideduswithacopyoftheoriginalbudget.Thebudgetwasamended 6.Tracethebudgetadoptionandamendmentstotheminutebok onjanuary15,201andacopywasprovidedtous. Wetracedtheadoptionoftheoriginalbudgetotheminutesofametingheldon December15,19whichindicatedthathebudgethadbenadoptedbythe 7.Comparetherevenuesandexpendituresofthefinalbudgetoactualrevenuesandexpenditures comisionersofarchibald-altofireprotectiondistrictbyaunanimousvote. todetermineifactualrevenuesorexpendituresexcedbudgetedamountsbymorethan5%. Wecomparedtherevenuesandexpendituresofthefinalbudgetoactualrevenuesand expenditures.actualrevenuesandexpendituresfortheyeardidnotexcedbudgeted amountsbymorethan5% 8.Randomlyselect6disbursementsmadeduringtheperiodunderexaminationand ȦcountingandReporting a)tracepaymentstosuportingdocumemationastoproperamountandpaye Wexaminedsuportingdocumentationforeachofthesixselectedisbursementsand foundthatpaymentwasfortheproperamountandmadetothecorectpaye. b)determineifpaymentswereproperlycodedtothecorectfundandgeneraledgeracount andalofthepaymentswereproperlycodedtothecorectfundandgeneraledgeracounl

7 c)determinewhetherpaymentsreceivedaprovalflomproperauthorities Inspectionofdocumentationsuportingeachofthesixselectedisbursementsindicated aprovalsfromtheacountantandthechairmanoftheboardofcomisioners. Metings 9.Examinevidenceindicatingthatagendasformetingsrecordedintheminutebokwere postedoradvertisedasrequiredbylsa-rs42:1through42:12(theopenmetingslaw). Archibald-AltoFireProtectionDistrictisonlyrequiredtopostanoticeofeachmetingand theacompanyingagendaonthedorofthedistrict'soficebuilding.managementused thisproceduretofulfiltheopenmetingsrequirement. 10.Examinebankdepositsfortheperiodunderexaminationandeterminewhetheranysuch depositsapeartobeprocedsofbankloans,bonds,orlikeindebtednes. Weinspectedcopiesofalbankdepositslipsfortheperiodunderexaminationandnoted nodepositswhichapearedtobeprocedsofbankloans,bonds,orlikeindebtednes. AdvancesandBonuses benmadetoemployeswhichmayconstitutebonuses,advances,orgifts. 1.Examinepayrolrecordsandminutesfortheyeartodeterminewhetheranypaymentshave Areadingoftheminutesofthedistrictfortheyearindicatednoaprovalforthepayments noted.wealsoinspectedpayrolrecordsfortheyearandnotednoinstanceswhichwould indicatepaymentstoemployeswhichwouldconstitutebonuses,advances,orgifts. OurprioryeareportdatedMarch24,20didnotincludeanycomentsorunresolvedmaters

8 Wewerenotengagedto,andidnot,performanexamination,theobjectiveofwhichwouldbe thexpresionofanopiniononmanagement'sasertions.acordingly,wedonotexpresuch anopinion.hadweperformedaditionalprocedures,othermatersmighthavecometour atentionthatwouldhavebenreportedtoyou. ThisreportisintendedsolelyfortheuseofmanagementofArchibald-AltoFireProtectionDistrict ofrichlandparishandthelegislativeauditor,stateoflouisiana,andshouldnotbeusedby thosewhohavenotagredtotheproceduresandtakenresponsibilityforthesuficiencyofthe proceduresfortheirpurposes.underlouisianarevisedstatute24:513,thisreportisdistributed bythelegislativeauditorasapublicdocument. March24,201OriginalDate April26,201ReisueDate

9 (ForAtestationEngagementsofGovernment) LOUISIANATESTATIONQUESTIONAIRE ACORPORATIONOFCERTIFIEDPUBLICACOUNTANTS MEKS&CALVIT 04/25/01 (DateTransmited) 705JULIASTRET RAYVILE.LA71269 AUDITORS Inconectionwithyourcompilationofourfinancialstatementsasof[date]andfortheyearthen ended,andasrequiredbylouisianarevisedstatute24:513andthelouisianagovernmental AuditGuide,wemakethefolowingrepresentationstoyou.Weaceptfulresponsibilityforour compliancewiththefolowinglawsandregulationandtheinternalcontrolsovercompliancewith suchlawsandregulations.wehavevaluatedourcompliancewiththefolowinglawsand regulationspriortomakingtheserepresentations. Theserepresentationsarebasedontheinformationavailabletousasof(dateof completion/representations). PublicBidLaw Itistruethatwehavecompliedwiththepublicbidlaw,LSA-RSTitle38:212,and,where aplicable,theregulationsofthedivisionofadministration,statepurchasingofice. CodeofEthicsforPt=blicOficialsandPublicEmployes Yes[X]No[] Itistruethatnoemployesoroficialshaveaceptedanythingofvalue,whetherintheformofa service,loan,orpromise,fromanyonethatwouldconstituteaviolationoflsa-rs42: Itistruethatnomemberoftheimediatefamilyofanymemberofthegoverningauthority,or Yes[X]No[] thechiefexecutiveofthegovernmentalentity,hasbenemployedbythegovernmentalentity afterapril1,1980,underckcumstancesthatwouldconstituteaviolationoflsa-rs42:19. Budgeting Yes[X]No[] WehavecompliedwiththestatebudgetingrequirementsoftheLocalGovernmentBudqetAct (LSA-RS39: )orthebudgetrequirementsofLSA-RS39:34.YesiX]Not] AcountingandReporting Alnon-exemptgovernmentalrecordsareavaitableasapublicrecordandhavebenretained foratleasthreyears,asrequiredbylsa-rs4:1,4:7,4:31,and4:36 WehavefiledouranualfinancialstatementsnacordancewithLSA-RS24:514,3:463 Ẏes[X]No[] and/or39:92,asaplicable. WehavehadourfinancialstatementsauditedorcompiledinacordancewithLSA-RS24:513 Yes[X]No[] Yes[X]No[]

10 WehavecompliedwiththeprovisionsoftheOpenMetingsLaw,providedinRS42:1through 42:12. Debt Yes[X]No[] Itistruewehavenotincuredanyindebtednes,otherthancreditfor90daysorlestomake purchasesintheordinarycourseofadministration,norhavewenteredintoanyleasepurchaseagrements,withoutheaprovalofthestatebondcomision,asprovidedby ArticleVI,Section8ofthe1974LouisianaConstitution,ArticleVI,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. Secretarỵ Treasurer Date Date President/~:~?-0(:Date

11 ARCHIBALD-ALTOFIREPROTECTIONDISTRICT OFRICItLANDPARISH RICHLANDPARISHPOLICEJURY Rayvile,Louisiana ALFUNDTYPESANDACOUNTGROUPS ASETS Cashandcashequivalents0aote3) Receivables-parcelfes Prepaidexpenses Land,buildings,vehicles,and equipment(note5) Amountobeprovidedforetirement ofgeneralong-termdebt TOTALASETS ARlJTIESANDFUNDEOUITY Liabilities-acountspayable Generalobligationbondspayable TOTALIABILITIES FundEquity: Investmentingeneralfixedasets Fundbalance-unreservedundesignated TolalFundEquity TOTALIABILITIESANDFUND EQUITY BalanceShet December31,20 GOVERNMENTALGENERAL FUND- FIXED GENERALFUND_ASETS $12,09 54,60 8,591 60, , ,036 $175,20 Theacompanyiugnotesareanintegralpartofthistatement 10 60,418 StatemenlA GENERAL TOTAl, LONG-TERM(MEMORANDUM -I)EBT ONLY)_ 278,120_._278, ,120 2_78j2_I2Q 60, ,418~278,12Q $12,09 54,60 8,591 60, ~_053, ,120_ 278,284_ 60,418 _175,036 75,454 $1,053,738

12 ARCHIBALD-ALTOFIREPROTECTIONDISTRICT OFRICHLANDPARISH RICHLANDPARISHPOLICEJURY Rayvile,Louisiana GOVERNMENTALFUND-GENERALFUND StatementofRevenues,Expenditures,and ChangesinFundBalance FortheYearEndedDecember31,20 REVENUES Parcelfes Imergovermnenlalrevenues-RichlandParish PoliceJury-2percentfirerebale Grant-LADepartmenlofAgriculture&Forestry Useofmoneyandproperty-interestearnings TOTALREVENUES EXPENDITURES Publicsafety-fireprotection Insurance Legalandaudit Repairsandmaintenance Utilities Operalingsuplies Operatingservices Oficeandcolections Capitaloulay Deblservice: Principal Inleresl TOTALEXPENDITURES EXCES(DEFICIENCY)OFREVENUESOVEREXPENDITURES FUNDBALANCEATBEGININGOFYEAR FUNDBALANCEATENDOFYEAR Theacompanyingnotesareanintegralpartofthistatemen! 12L SlalemenlB $92,789 5,71 1,184 3,42 103,126 9,369 1,150 2,92 1,46 1,153 2,095 10,02 2,915 39,41 _18,947 _~0 13, _$j~36

13 ARCHIBALD-ALTOFIREPROTECTIONDISTRICT OFRICHLANDPARISH RICHLANDPARISHPOLICEJURY Rayvile,Louisiana GOVERNMENTAl.FUND-GENERALFUND StatementofRevenues,Expenditures,and ChangesinFundBalance-BudgetandActual FortheYearEndedDecember31,20 REVENUES Parcelfes lntergovermnentalrevenues-richlandparish PoliceJury-2percentfirerebate Grant-LADepartmentofAgriculture&Forestry Useofmoneyandpropertyinterestearnings TOTALREVENUES EXPENDITURES Publicsafety-fireprotection Insurance Legalandaudit Maintenanceandtraining Utililies Operatingsuplies Operatingservices Oficeandcolections Capitaloutlay Debtservice TOTALEXPENDITURES EXCES(DEFICIENCY)OFREVENUES OVEREXPENDITURES FUNDBALANCEATBEGININGOFYEAR FUNDBALANCEATENDOFYEAR Budget $98,70 5,70 2,50 106,90 10,0 1,20 3,0 1,50 1,20 2,0 10,0 3,0 57,325 89,25 17, ,41_0 ~179,085 Theacompanyingnotesareanintegralpartofthistatement 3_2 Actual $92,789 5,71 1,184 3, ,126 9,369 1,150 2,92 1,46 1,153 2,095 10,02 2,915 58,35_8 89,50O_ 13, ,41Q _$175,03fi StatementC Variance Favorable LUnfavorable) ($5,91) 1 1,184942,74) (95) (2)85.2L~ _(275) (4,049)

14 ARCHIBALD-ALTOFIREPROTECTIONDISTRICT RICHLANDPARISltPOLICEJURY OFRICHLANDPARISH Rayvile,l.ouisiana AsofandfortheYearEndedDecember31,20 NotestotheFinancialStatements INTRODUCTION Archibald-AltoFireProtectionDistrictofRichlm~dParishwascreatedbyresolutionoftheRichland ParishPoliceJm'yonApril7,1987,forthepurposeofacquiring,constructing,maintainingand operatingfirequipmentforthepeopleofarchibald-altofireprotectiondistrictofrichlandparish. Thedistrictisgovernedbyaboardofcomisionersconsistingofivemembers.Thecomisioners areapointedbytherichlandparishpolicejuryfortermsoftwoyears.conunisionersreceiveno compensationfortheirservices.thedistricthasnoemployes. SUMARYOFSIGNIFICANTACOUNTINGPOLICIES A.BASISOFPRESENTATION TheacompanyingfinancialstatementsofArchibald-AltoFireProtectionDistrictofRichland Parishavebenpreparedinconformitywithgeneralyaceptedprinciples(GAP)asaplied togovernmentalunits.thegovernmentalacountingstandardsboard(gasb)istl~e aceptedstandard-setingbodyforestablishingovermnentalacountingandfinancial reportingprinciples. B.REPORTINGENTITY Section210ofileGASBCodificationofGovernmentalAcountingandFinancialReporting Standards(GASBCodification)establishedcriteriafordeterminingthegovernmental reportingentityandcomponentunitsthatshouldbeincludedwithinthereportintgentity. Oversightresponsibilitybythepolicejuryisdeterminedonthebasisofthefolowingcriteria: Apointmentofgoverningboards Designationofmanagement Abilitytosignificantlyinfluenceoperations Acountabilityforfiscalmaters BecauselheRichlandParishPoliceJuryapointsthegoverningboardandbecausethedistrict Scopeofpublicservice operateswithinfl2cgeographicalboundariesofrich/andparish,thedistrictwasdetermined tobeacomponentunitoftherichlandparishpolicejury,thegoverningbodyoftheparish andthegovernmentalbodywithoversightresponsibility.theacompanyingfinancial statementspresentinformationonlyonthefundsmaintainedbythedistrictandonotpresent 13

15 ARCItIBALD-ALTOFIREPROTECTIONDISTRICT RICItLANDPARISHPOLICEJURY OFRICHLANDPARISH Rayvile,Louisiana NotestotheFinancialStatements(Continued) informationontilepolicejury,thegeneralgovermneutservicesprovidedby thatgovernmentalunit,ortheothergovermnentalunitsthatcmnprisethegovernmental reportingel~tity. C.FUNDACOUNTING Thedistrictusesafund(GeneralFund)andanacountgrouptorepor!onitsfinancial positionandtheresultsofitsoperations.fundacountingisdesignedtodemonstratelegal complianceandtoaidfinancialmanagementbysegregatingtransactionsrelatingtocertain governmentfunctionsoractivities. Afundisaseparateacountingentitywithaself-balancingsetofacounts.OnIheother hand,anacountgroupisafinancialreportingdevicedesignedtoprovideacountabilityfor certainasetsandliabilitiesthatarenotrecordedinthefundsbecausetheydonotdirectly afectnetexpendableavailablefinancialresources. TheGeneralFundofiledistrictisclasifiedasagovermnentalfund.Itacountsforthe district'sgeneralactivities,includingthecolectionandisbursementofspecificorlegaly restrictedmonies,theacquisitionorconstructionofgeneralfixedasets,andtheservicingof generalong-termdebt. D.BASISOFACOUNTING Theacountingandfinancialreportingtreatmentapliedtoafundisdeterminedbyits measurementfocus.thegeneralfundisacountedforusingtheflowofcurentfinancial resourcesmeasurementfocus.withthismeasurementfocus,onlycurentasetsandera'rent liabilitiesaregeneralyincludedontilebalanceshet.operatingstatementsofthegeneral Fundpresentincreasesandecreasesinetcurentasets.Themodifiedacrualbasisof acountingisusedbythegeneralfund.thegeneralfundusedthefolowingpracticesin re~rdi~greve~me~a~dexpend,itures: Revemke_s Parcelfesarerecordedintheyearthefesareasesed.Parcelfesareasesedona calendaryearbasis,becomedueonnovember15ofeachyear,andbecomedelinquent ondecember31.thefesaregeneralycolectedindecemberofthecurentyearand JanuaryandFebruaryofthensuingyear. Interestincomeontimedepositsisrecordedwhentlaetimedepositshavematuredand theinterestisavailable.interestincomeoninterestbearingdemandepositsisrecorded athendofeachmouthwhencreditedbythebank. 14

16 ARCIJIBALD-ALTOFIREPROTECTIONDISTRICT P,ICItLANDPARISltPOLICEIURY OFRICHLANDPAR/SH Rayvile,Louisiana NotestotheFinancialStatements(Continued) ]ntergovenmlentalrevenuesarerecordedwhenthedistrictisentitledtothefunds Subslantialyaloilierevenuesarerecordedwhentheybecomeavailabletothedistrict Expenditures Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacounting whenlberelatedfundliabilityisincured. E.BUDGETPRACTICE Thebudgetfortheyearof20waspreparedbythesecretary-treasurerpriorto December31oftheprecedingyear.Thebudgetwasthenmadeavailableforpublic inspection30dayspriortothebudgetbeingadopteduringtheboard'sregular Decembermeting.Thebudgetwasnotpublishedintheoficialjournal. Neitherencumbranceacountingnorformalbudgetintegration(withinriteacounting records)aremployedasmanagementconlroldevices.unexpendedapropriationslapse atyearendandmustbereapropriatedinthenextyear'sbudgetobexpended.the boardreservesalauthoritytomakechangestothebudget. Thebudgetcomparisonstatementincludedintheacompanyingfinancialstatements reflectstheamendmentswhichweremadeduringtheyear. F.CAStANDCASItEQUIVALENTS Cashincludesamountsininterestbearingdeposits,andcashequivalentsincludeamountsin timedeposits.understatelaw,thedistrictmaydepositfundsindemandepositșinterest bearingdemandeposits,moneymarketacounts,ortimedepositswithstatebanksorganized underlouisianalawandnationalbankshavingtheirprincipaloficesinlouisiana. G.PREPAIDITEMS Prepaiditemsareclasifiedasanasetwhenthexpenditureismadeandrecognizedas expendituresastheilemslapsesorexpires. 15

17 ARCHIBALD-ALTOFIREPROTECTIONDISTRICT RICHI.ANDPARISHPOLICEJURY Rayvile,Louisiana OFRICHLANDPARISH NotestotheFinancialStatements(Continued) H.FIXEDASETSANDLONG-TERMDEBT Fixedasetsarerecordedasexpendituresathetimepurchasedorconstructed,andtherelated asetsarecapitalized(reported)inthegeneralfixedasetsacountgroup.interestcosts incureduringconstructionarenotcapitalized.nodepreciationhasbenprovidedon generalfixedasets.alfixedasetsarevaluedathistoricalcostorestimatedcoslif historicalcostisnotavailable. I.COMPENSATEDABSENCESANDPENSIONPLAN Thedistrictdoesnothaveanyful-timemployes;therefore,itdoesnothaveaformal vacalionorsickleavepolicyandoesnotcontributetoapensionplan. J.LONG-TERMOBLIGATIONS Long-termobligationsexpectedtobefinancedfromgovernmentalfundsarereportedinthe generalong-termobligationsacountgroup.expendituresforprincipalandinterest paymentsforlong-termobligationsarerecognizedinthegovernmentalfundswhendue. K.TOTALCOLUMNONBALANCESHET ThetotalcolumnonthebalanceshetiscaptionedMemorandumOnlytoindicatethatitis presentedonlytofacilitatefinancialanalysis.datainthiscolumndoesnotpresentfinancial positionoresultsofoperationsinconformitywithgeneralyaceptedacountingprinciples. Neitherisuchdatacomparabletoaconsolidation. 2.PARCELFES Thedistrictisauthorizedtolevyandcolectanamalparcelfeof$10anualyoneach lotortractuponwhichislocatedaresidentialorcomercialstructurewithinthedistrict. AtDecember31,20,thedistriclhascashandcashequivalents(bokbalances)totaling$12,09 CASHANDCASHEQUIVALENTS asfolows: Interestbearingdemandeposits Timedeposits $51,657 Total $12,_09 60,352_ 36

18 ARCItlBALI)-ALTOFIREPROTECTIONDISTRICT OFRICHLANDPARISH RICHLANDPARISHPOLICEJURY Rayvile,Louisiana NotestotheFinancialStatements(Continued) Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,thesedeposits(or resultingbankbalances)nmstbesecuredbyfederaldepositinsuranceorthepledgeofsecuritiesowned bythefiscalagentbank.themarketvalueofthepledgedsecuritiesplusthefederaldepositinsurance mustataltimesequaltheamountondepositwiththefiscalagentbank.thesesecurtilesareheldinthe nameofthepledgingfiscalagentbarkinaholdingorcustodialbankthatismutualyaceptabletoboth parties.atdecember31,20,thedistrictbad$105,125indeposits(colectedbankbalances).these depositsaresecuredfromriskby$105,125ofederaldepositinsurance(gasbcategory1). 4.RECEIVABLES ThereceivablesatDecember31,20consistofamountsdueforparcelfesasesedin20andprior years. 5.CIJANGESINGENERALFIXEDASETS Asumaryofchangesingeneralfixedasets(land,buildings,vehicles,andequipment)fortheyear endeddecember31,20folows: Land Buildings Vehicles Equipment Total Balance January1, 20 $12,30 149,28 386,265 49,650 ~597,503 6.LITIGATIONANDCLAIMS Aditions $- 2,915 ~2,915 Disposals $ Balance December31, 2.0 $12,30 149,28 386,265 _52,565 $60,418 ThedistrictisnotinvolvedinanylitigationorawareofanyclaimsatDecember31,20 7.LEASES OnApril18,196theArchibald-AltoFireProteclionDistrictenteredintoacoperativeleaseagremenl withthelouisianaoficeofforestry,departmentofagricultureandforestry,wherebytheoficeof Forestrymadeavailableaused1981FordPasengerVantobeusedbylhedistrictforfireprotection contingentonthedistrictmodifyingtheunitforuseinfireprotection,trainingofpersonelbyfireman 3_7

19 ARClBALD-ALTOFIREPROTECTIONDISTRICT RICItLANDPARISHPOLICEJURY OFRICILANDPARISH P.ayvile,Louisiana NotestotheFinancialStatements(Continued) 8.CItANGESINGENERALONG-TERMOBLIGATIONS Thefolowingisasmr~naryoftimlong-termobligationtransactionsduringtheyear Long-termobligationspayableatDecember31,19 BondedDebt $317,531 Aditions Deductions Long-termobligationspayableatDecember31,20 $278,120 (39,41) TheanualrequirementstoamortizealbondsoutstandingatDecember31,20areasfolows YearEndil~g $1,713 Isue1 203 $46,645 Isge2_ 204 $58,358 Total Thereafter 205 1,713 1,713 46,645 Total.10,843 1,617 58,358 23,30.$159,408 $198,197 ~357~605 10,843 3_8

20 ARCHIBALD-ALTOFiREPROTECTIONDISTRICT RICHLANDPARISHPOLICEJURY OFR1CILANDPARISH SUPLEMENTALINFORMATIONSCHEDULE Rayvile,Louisiana FortheYearEndedDecember31,20 COMPENSATIONPAIDBOARDMEMBERS ThescheduleofcompensalionpaidboardmembersispresentedincompliancewilaHouseConcurent ResolutionNo.54ofIhe1979SesionoftheLouisianaLegislature. 3_9

21 ARCHIBALD-ALTOFIREPROTECTIONDISTRICT OFR1CHLANDPARISIt ScheduleofCompensationPaidBoardMembers RICHLANDPARISHPOLICEJURY Rayvile,Louisiana FortheYearEndedDecember31,20 NAME J.W.McGlo/hin 1t.C.Epinetle $ AMOUNT MarlinJordan J.13.Montgomery Tolal _$_ 20