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1 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH Eros,Louisiana AsofandfortheYearEnded AnualFinancialStatements December31,203 ReleaseDateUF'2.~:='tO~'/L

2 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH AnualFinancialStatements Eros,Louisiana AsofandfortheYearEndedDecember31,203 CONTENTS Acountant'sCompilationReport RequiredSuplementalInformation: BasicFinancialStatements Management'sDiscusionandAnalysis Government-WideFinancialStatements StatementofNetAsets StatementofActivities FundFinancialStatements GovernmentalFund BalanceShet StatementofRevenues,Expenditures NotestotheFinancialStatements andchangesinfundbalances RequiredSuplementalInformation: ScheduleofRevenues,Expenditureșand ChangesinFundBalance-Budgetand AndActual-GeneralFund -1- StatementPageNo. 3 A B 9 10 C 1 D SchedulePageNo 21

3 WARDTWOFIREPROTECTIONDISTRICT Eros,Louisiana OFJACKSONPARISH AnualFinancialStatements AsofandfortheYearEndedDecember31,203 CONTENTS(Contd.) OtherSuplementalInformationSchedules: StatusofPriorYearFindings CurentYearFindingsand CorectiveActionPlan SchedulePageNo

4 CERTIFIEDPUBLICACOUNTANT 369DONALDSONROAD~CALHOUN,LOUISIANA7125*TELEPHONE318/ Acountant'sCompilationReport BOARDOFCOMISIONERS WARDTWOFIREPROTECTIONDISTRICT Eros.Louisiana OFJACKSONPARISH Ihavecompiledtheacompanyingbasicfinancialstatementsandsuplementalinformationschedules,as listedintheforegoingtableofcontents,ofthewardtwofireprotectiondistrictofjacksonparishas ofdecember31,203,andfortheyearthenended,inacordancewithstandardsestablishedby StatementsonStandardsforAcountingandReviewServicesisuedbytheAmericanInstituteofCertified PublicAcountants. Acompilationislimitedtopresentingintheformofinancialstatementsandscheduleșinformationthat istherepresentationofmanagement.ihavenotauditedoreviewedtheacompanyingfinancial statementsand,acordingly,donotexpresanopinionoranyformofasuranceontheṃ IamnotindependentwithrespectotheWardTwoFireProtectionDistrictofJacksonParishfortheyear endeddecember31,203. Calhoun,Louisiana March12, MEMBEROFTHEAMERICANINSTITUTEOFCERIFIEDPIJBLICACOUNTANTS MEMBEROFTHESOCIETYOFLOUISIANACERTIFIEDPUBLICACOUNTANTS

5 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH MANAGEMENT'SDISCUSIONANDANALYSIS Eros,Louisiana FortheYearEndedDecember31,203 OurdiscusionandanalysisofWardTwoFireProtectionDistrictofJacksonParish's(hereafterefered toasthedistrict)financialperformanceprovidesanoverviewofthedistrict'sfinancialactivitiesforthe fiscalyearendeddecember31,203.pleasereaditinconjunctionwiththedistrict'sfinancialstatements thatbeginonpage9. BASICFINANCIALSTATEMENTS Thisanualreportconsistsofaseriesofinancialstatements.TheStatementofNetAsetsandthe StatementofActivitiesonpages9and10provideinformationaboutheactivitiesoftheDistrictand presenta10rig-teraviewofthedistrict'sfinancialposition.thefundfinancialstatementspresentedon pagest1and12provideinformationonhowtheoperationsofthedistrictarefinancedintheshorterm aswelaswhatremainsforfuturespending.fundfinancialstatementsreporthedistrict'soperations inmoredetailthanthegovernment-widestatements. TheStatementofNetAsetsandtheStatementofActivities TheStatementofNetAsetsandtheStatementofActivitiesprovideinformationinawaythat showsthechangeinthedistrict'sfinancialconditionresultingfromthecurentyear'sactivities. Thesestatementsincludealasetsandliabilitiesusingtheacrualbasisofacounting,whichis similartotheacountingusedbymostbusineses.alofthecurentyear'srevenuesandexpenses aretakenintoacountregardlesofwhencashisreceivedorpaid. ThesetwostatementsreportheDistrict'snetasetsandthechangesinthem.Netasets-the diferencebetwenasets(whathedistrictowns)andliabilities(whathedistrictowes)isaway tomeasurethefinancialpositionofthedistrict.overtime,increasesordecreasesinthedistrict's netasetsareanindicatorofwhetherthedistrict'sfinancialpositionisimprovingordeteriorating. IntheStatementofNetAsetsandtheStatementofActivities,theDistrictreportsonly governmentalactivitiesduetothefacthathedistrictisengagedinonegovernmentalprogramfireprotection.propertytaxesandintergovernmentalrevenuesfinancemostofthisactivitỵ FundFinancialStatements Thefundfinancialstatementsbeginonpage1 District'sfunds.TheDistricthasonlyoneandprovidemoredetailedinformationabouthe fund,thegeneralfund,whichisreportedasa

6 WARDTWOFIREPROTECTIONDISTRICT OFIACKSONpARISH Eros,Louisiana MANAGEMENT'SDISCUSIONANDANALYSIS FortheYearEndedDecember31,203 governmentalfund.aloftheservicesprovidedbythedistrictareacountedforinthegeneral Fund.Governmentalfundsfocusonhowmoneyflowsintoandoutofthefundsandthebalances leftatyear-endthatareavailableforspending.governmentalfundsarereportedusingan acountingmethodcaledmodifiedacrualacounting,whichmeasurescashandalotherfm~cial asetsthatcanbereadilyconvertedtocash.thegovernmentalfundstatementsprovideadetailed short-termviewofthedistrict'soperations.governmentalfundinformationhelpstodetermine whethertherearemoreorfewerfinancialresourcesthatareavailabletobespentinthenear future. ThediferencesbetwengovernmentalactivitiesreportedintheStatementofNetAsetsandtheStatement ofactivitiesandthegovernmentalfundsreportedinthefundfinancialstatementsarereportedina reconciliationathebotomofthefundfinancialstatements. COMPARATIVEANALYSISOF FINANCIALDATA Government-Wide TheDistrict'snetasetsincreasedby$107,548during203.Theincreaseinetasetsisduetoan increaseinpropertytaxrevenueandafederalgrantduring203.programrevenuesincreased$43,g72 andgeneralrevenuesincreased$52,545.expensesincreased$13,198.thefolowingpresentsan analysisofnetasetsandchangesinetasetsofthedistrict'sgovernmentalactivities: Asets Curentasets Capitalasets Totalasets Liabilities Curentliabilities Long-termliabilities Totaliabilities NetAsets Investedincapitalasets Unrestricted Totalnetasets - 5- GOVERNMENTAL hl"i'~i"fles $283,638 )70,02 453~ ,793 NONE 108,'/93 $ , ,157 NONE 108, ,02138, ~84598~602 $34~.847

7 WARDTWOFIREPROTECTIONDISTRICT Eros,Louisiana OFJACKSONPARISH MANAGEMENTSDISCUSIONANDANALYSIS FortheYearEndedDecember31,203 Expenses Programrevenues Generalrevenues Changeinetasets Netasets-begining Netasets-ending GovernmentalFunds Totalrevenuesincreasedfrom$69,174in202to$165,591in203.Thetotalincreasein revenuesincludeda$46,704increaseinpropertytaxeswhichresultedfromanincreaseinthe asesedvalueoftaxablepropertyinthedistrictonthetaxroleviedfor203.total expendituresin203increased$3,4,687fromthe202totalexpenditures.thetotalincrease inexpendituresincludeda$27,89increaseincapitaloutlayexpendituresanda$7,290increase OVERALFINANCIALPOSITION insmaltolsandsupliesexpenditures. asets(thoseasetsavailabletofinancethedailyoperationsofthedistrict)were$174,845atyearend. TheDistrict'snetasetsincreased$107,548asaresultofthisyear'soperations.Unrestrictednet Theamountinvestedincapitalasetswas$170,02atyearend. DISTRICT'SFUNDS Athendoftheyear,theDistrict'sGeneralFundreportedanunreservedfundbalanceof$174,845.The increaseinunreservedfundbalancefor203was$76,24.theprimaryreasonfortheincreasein unreservedfundbalancewastheincreaseinthepropertytaxrevenueandanincreaseinfederalandstate grants. GENERALFUNDBUDGETARYHIGHLIGHTS TheDistrictamendeditsbudgetonetimeduringtheyear.Atyearend,actualrevenuesexceded budgetedrevenuesby$30,391andactualexpenditureswere$7,343lesthanbudgetedexpenditures. -6-

8 WARDTWOFIREPROTECTIONDISTRICT Eros,Louisiana MANAGEMENT'SDISCUSIONANDANALYSIS OFJACKSONPARISH FortheYearEndedDecember31,203 CAPITALASETS Athendoftheyear,theDistricthadcapitalasets(netofacumulatedepreciation)totaling$170,02. Capitalasetsincludebuildings,vehicles,andequipment,costing$1,0ormore.Totalfixedaset aditionswere$4,745duringtheyear.aditionalinformationabouthedistrict'scapitalasetsis presentedinnote4tothefinancialstatements. ECONOMICFACTORSANDNEXTYEAR'SBUDGET TheDistrictpreparedits204budgetontheasumptionthatrevenueswilremainfairlyconstantfor 204.Thedistrictanticipatescapitalimprovementexpendituresintheamountof$121,0during204. Alotherexpenditureshouldremainfairlyconstantfor

9 BASICFINANCIALSTATEMENTS -8-

10 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH STATEMENTOFNETASETS Eros,Louisiana December31,203 ASETS Cash Investments Propertytaxreceivable Capitalasets,net LIABILITIES TOTALASETS Acountspayable Deferedrevenue NETASETS TOTALIABILITIES Investedincapitalasets Unrestricted TOTALNETASETS St~eme~A GOVERNMENTAL ACTIVI~ES $ , , , Seacompanyingnotesandacountant'scompilationreport -9-

11 WARDTWOFIREPROTECTIONDISTRICT StatementB OFJACKSONPARISH Eros.Louisiana FortheYearEndedDecember31,203 STATEMENTOFACTIVITIES GOVERNMENTAL Expenses: ACTIVITIES Programrevenues: Publicsafety-fireprotection Generalrevenues: Operatingrants Propertytaxes Statefireinsurancerebate Interestearnings 105,378 Miscelaneous 8,193 Changeinetasets Totalgeneralrevenues 121,719 3, Netasets-begining 107,548 Netasets-ending 237,29 Seacompanyingnotesandacountant'scompilationreport. -10-

12 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH Eros,Louisiana BALANCESHET-GOVERNMENTALFUND December31,203 ASETS Cash Investments Propertytaxreceivable LIABILITIESANDFUNDBALANCES TOTALASETS Liabilities: Acountspayable Deferedrevenue Fundbalance-unreserved Totaliabilities TOTALIABILITIESANDFUNDBALANCES ReconciliationoftheBalanceShetofGovernmentalFund Fundbalance-unreserved-GeneralFund TotheStatementofNetAsets: Amountreportedfornetasetsofgovernmentalactivities inthestatementofnetasets(statementa)isdiferent because: Capitalasetsusedingovernmentalactivitiesarenot financialresourcesandthereforearenotreported Netasetsofgovernmentalactivities(StatementA) inthefund Seacompanyingnotesandacountant'scompilationreport StatementC GENERAL FUND $96, , , ,793 $1, $174, ,02.$34,847

13 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH Eros,Louisiana STATEMENTOFREVENUEȘEXPENDITURESAND CHANGESINFUNDBALANCE-GOVERNMENTALFUND FortheYearEndedDecember31,203 REVENUES Propertytaxes Intergovernmentalrevenues: Federalgrant Statefireinsurancerebate Otherstategrant Interestearnings Otherevenues Totalrevenues EXPENDITURES Publicsafety-fireprotection: Curent: Salariesandrelatedbenefits Administrative Fuelalowance Insurance Truckmaintenance Smaltolsandsuplies Utilities Miscelaneous Intergovernmental Capitaloutlay Totalexpenditures NETCHANGEINFUNDBALANCE FUNDBALANCEATBEGININGOFYEAR FUNDBALANCEATENDOFYEAR (Continued) Seacompanyingnotesandacountant'scompilationreport -12- StatementD GENERAL FUND $105,378 37,872 8,193 6,0 3,03 5r15 165, ,596 1,104 6,845 9,436 7,290 3,8 2,129 3,85 4~ ,24 98,601

14 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH StatementD Eros,Ixmisiana CHANGESINFUNDBALANCE-GOVERNMENTALFUND(Contd.) STATEMENTOFREVENUES,EXPENDITURESAND FortheYearEndedDecember31,203 ReconciliationoftheStatementofRevenues,Expenditures,and GENERAL Changesinl~mdBalanceofGovernmentalFundto FUND_ Netchangeinfundbalance-GeneralFund thestatementofactivities: Amountreportedforgovernmentalactivitiesinthe StatementofActivities(StatementB)are $76,24 diferentbecause: Governmentalfundsreportcapitaloutlaysasexpenditures. However,inthestatementofactivities,thecostofthose asetsisalocatedovertheirestimatedusefulivesas depreciationexpense.thisistheamountbywhichcapital Changeinetasetsofgovernmentalactivities(StatementB) outlaysexcededepreciationinthecurentperiod. $1o7,548 31,304 (Concluded) Seacompanyingnotesandacountant'scompilationreport -13-

15 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH Eros,Louisiana AsofandfortheYearEndedDecember31,203 NotestotheFinancialStatements INTRODUCTION Jury,onAugust4,1987,asauthorizedbyLouisianaRevisedStatute40:1492.Thedistrictisgoverned byafivememberboard.twomembersareapointedbythejacksonparishpolicejury,onememberis TheWardTwoFireProtectionDistrictofJacksonParishwascreatedbytheJacksonParishPolice apointedbyeachmunicipalityinthedistrict,andthefifthmember,whoischairman,iselectedbythe otherfourmembers.boardmemberservetwoyeartermswithoutcompensation.thedistrictis responsibleformaintainingandoperatingfirestationsandequipmentandprovidingfireprotectionwithin theboundariesofthedistrict.thedistricthastwopart-timemployes. governmentalreportingentityandcomponentunitsthatshouldbeincludedwithinthereportingentity. GASBStatementNo.14,TheReportingEntity,establishedcriteriafordeterminingthe UnderprovisionsofthisStatement,theWardTwoFireProtectionDistrictofJacksonParishisconsidered acomponentunitofthejacksonparishpolicejury.asacomponentunit,theacompanyingfinancial statementsmaybeincludedwithinthereportingoftheprimarygovernment,eitherblendedintothose financialstatementsorseparatelyreportedasadiscretecomponentunit. 1.SUMARYOFSIGNIFICANTACOUNTINGPOLICIES A.Government-WideandFundFinancialStatements statementofchangesinetasets)reportinformationonalofthenonfiduciaryactivities Thegovernment-widefinancialstatements(i.e.,thestatementofnetasetsandthe ofthewardtwofireprotectiondistrictofjacksonparish. agivenfunctionorsegmentareofsetbyprogramrevenues.directexpensesarethose Thestatementofactivitiesdemonstratesthedegretowhichthedirectexpensesof thatareclearlyidentifiablewithaspecificfunctionorsegment.programrevenuesinclude 1)chargestocustomersoraplicantswhopurchase,use,ordirectlybenefitfromgods, services,orprivilegesprovidedbyagivenfunctionorsegmentand2)grantsand contributionsthatarerestrictedtometingtheoperationalorcapitalrequirementsofa particularfunctionorsegment.taxesandotheritemsnotproperlyincludedamong programrevenuesarereportedasgeneralrevenues. Seacountant'scompilationreport -14-

16 WARDTWOFIREPROTECTIONDISTRICT NotestotheFinancialStatements OFJACKSONPARISH funds.alindividualgovernmentalfundsandindividualenterprisefundsarereportedas Separatefinancialstaten'tentsareprovidedforgovernmentalfundsandproprietary separatecolumnsinthefundfinancialstatements.thewardtwofireprotectiondistrict ofjacksonparishasonlyonegovernmentalfund. B.MeasurementFocus,BasisofAcounting,and FinancialStatementPresentation resourcesmeasurementfocusandtheacrualbasisofacounting.revenuesarerecorded whenearnedandexpensesarerecordedwhenaliabilityisincured,regardlesofthe Thegovernment-widefinancialstatementsarereportedusingtheeconomic timingofrelatedcashflows.propertytaxesarerecognizedasrevenuesintheyearfor whichtheyarelevied. resourcesmeasurementfocusandthemodifiedacrualbasisofacounting.revenuesare Governmentalfundfinancialstatementsarereportedusingthecurentfinancial recognizedasonastheyarebothmeasurableandavailable.revenuesareconsidered tobeavailablewhentheyarecolectiblewithinthecurentperiodorsonenough thereaftertopayliabilitiesofthecurentperiod.forthispurpose,revenuesareconsidered tobeavailableiftheyarecolectedwithin60daysofthendofthecurentfiscalperiod. Expendituresgeneralyarerecordedwhenaliabilityisincured,asunderacrual acounting.however,debtservicexpenditures,aswelasexpendituresrelatedto compensatedabsencesandclaimsandjudgements,arerecordedonlywhenpaymentisdue. susceptibletoacrualandsohavebenrecognizedasrevenuesofthecurentfiscalperiod. Alotherevenueitemsareconsideredtobemeasurableandavailableonlywhencashis Propertytaxesasociatedwiththecurentfiscalperiodareconsideredtobe receivedbythedistrict. governmentalfund: TheWardTwoFireProtectionDistrictofJacksonParishreportsthefolowing GeneralFund TheGeneralfundisthegeneraloperatingfundofthedistrict Private-sectorstandardsofacountingandfinancialreportingisuedpriorto andacountsforalfmancialresources. December1,1989,generalyarefolowedinthegovernment-widefinancialstatementsto Seacountant'scompilationreport. -15-

17 WARDTWOFIREPROTECTIONDISTRICT NotestotheFinancialStatements OFJACKSONPARISH thextenthathosestandardsdonotconflictwithorcontradictguidanceofthe GovernmentalAcountingStandardsBoard. C.DepositsandInvestments districtoinvestincolateralizedcertificatesofdeposits,government-backedsecurities, Cashincludesamountsininterest-bearingdemandeposits.Statetawalowsthe comercialpaper,thestatesponsoredinvestmentpol,andmutualfundsconsistingsolely ofgovermnent-backedsecurities.iftheoriginalmaturitiesofinvestmentsexced90days, theyareclasifiedasinvestments;however,iftheoriginalmaturitiesare90daysorles, theyareclasifiedascashequivalents.atdecember31,203,thedistrict'sinvestments consistofnonegotiablecertificatesofdepositswithoriginalmaturitiesthatexced90days thatarereportedintheacompanyingfinancialstatementsatcost. D.Receivables amounts.thesestatementscontainoprovisionforuncolectibleacounts.thedistrict Propertytaxreceivablesaregeneralyshownetofanalowanceforuncolectible isoftheopinionthatsuchanalowancewouldbeimaterialinrelationtothefinancial statementstakenasawhole. eachyear.thedistrictisauthorizedtolevyamaximumtaxoflomilsanualyon propertywithintheboundariesofthedistrictformaintenanceandoperationofthedistrict PropertytaxesareleviedonacalendaryearbasisandbecomedueonJanuary1of beginingwiththeyear198andendingwiththeyear207.thedistrictlevied8.94 milsfortheyearendeddecember31,203. E.CapitalAsets governmentalactivitiescolumninthegovernment-widefinancialstatements.alofthe Capitalasets,whichincludebuildings,vehicles,andequipmentarereportedinthe district'scapitalasetsarecapitalizedathistoricalcost.thewardtwofireprotection DistrictofJacksonParishmaintainsathresholdlevelof$1,0ormorelbrcapitalizing capitalasets.thecostsofnormalmaintenanceandrepairsthatdonotadtothevalue oftheasetormaterialyextendtheaset'slifearenotcapitalized. usefulives: Alcapitalasetsaredepreciatedusingthestraight-linemethodoverthefolowing Seacountant'scompilationreport -16-

18 WARDTWOFIREPROTECTIONDISTRICT NotestotheFinancialStatements OFJACKSONPARISH Estimated Lives Buildings Vehicles 40years Equipment 15years 10years F.FundEquity balanceforamountsthatarenotavailableforapropriationorarelegalyrestrictedby Inthefundfinancialstatements,governmentalfundsreportreservationsofund outsidepartiesforaspecificpurpose.designationsofundbalancerepresententative managementplansthataresubjectochange.atdecember31,203,thedistrict's governmentalfundbalancewasunreservedandundesignated. G.Estimates generalyaceptedintheunitedstatesofamericarequiresmanagementomakestimates andasumptionsthatafectcertainreportedamountsofasetsandliabilities,disclosures, Thepreparationofinancialstatementsinconformitywithacountingprinciples andrevenues,expenditures,andexpensesduringthereportingperiod.actualresults couldiferfromthosestimates. STEWARDSHIP,COMPLIANCE,AND BudgetInformation ACOUNTABILITY practices: TheWardTwoFireProtectionDistrictofJacksonParishusesthefolowingbudget bytheboardofcomisionersindecemberofeachyearonthemodified ApreliminaryGeneralFundbudgetforthensuingyearisprepared acrualbasisofacounting.thebudgetisthenadoptedbytheboard duringtheregulardecembermeting.thebudgetisestablishedand controledbytheboardofcomisionersatheobjectlevelofexpenditure. folowingyeartobexpended.encumbranceacountingisnotusedbythe Apropriationslapseatyear-endandmustbereapropriatedtbrthe Seacountant'scompilationreport -17-

19 WARDTWOFIREPROTECTIONDISTRICT NotestotheFinancialStatements OFJACKSONPARISH district.alchangesinthebudgetmustbeaprovedbytheboardof comisioners. includetheoriginaladoptedbudgetandsubsequentamendments. Budgetedamountsincludedintheacompanyingfinancialstatements DEPOSITSINFINANCIALINSTITUTIONS AtDecember31,203,thedistricthascashandinvestments(bokbalances)asfolows Interestbearingcheckingacount Moneymarketacount Investments-certificatesofdeposit $12,043 84,638 Total 81~870 ortheresultingbankbalances,mustbesecuredbyfederaldepositinsuranceorthepledgeofsecurities Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,thesedepositș ownedbythefiscalagentbank.themarketvalueofthepledgedsecuritiesplusthefederaldeposit insurancemustataltimesequaltheamountondepositwiththefiscalagent.atdecember31,203, thewardtwofireprotectiondistrictofjacksonparishas$20,523indeposits(colectedbank balances).thesedepositsaresecuredfromriskby$10,0ofederaldepositinsuranceand$250,0 ofpledgedsecuritiesheldbythecustodialbankinthenameofthefiscalagentbank(gasbcategory3). 4.CAPITALASETS folowscapitalasetsandepreciationactivityasofandfortheyearendeddecember31,203,isas Balanceat January1, Balanceat Govermnentalactivities Capitalasetsbeing 203IncreasesDecreases203 December31 depreciated: Seacountant'scompilationreport Buildings $81,0 $8t,0-18-

20 WARDTWOFIREPROTECTIONDISTRICT NotestotheFinancialStatements OFJACKSONPARISH Balanceat January1, Balanceat Vehicles Equipment Totalcapitalasetsbeing $159, IncreasesDecreases203 December31 Lesacumulatedepreciation depreciated 25,0194,745NONE 14,671$4,745 $159,348 59,416 29,764 for:buildings Vehicles 28,350 Equipment 78,901 Totalacumulated 9,070 2,025 30,375 10, ,524 9,863 Totalasetsbeingdepreciated depreciation 16,32113,41NONE 129,762 net $138,698~ NONE $!70,02 safety-fireprotectiongovernmentalfunction. Depreciationexpenseof$13,41fortheyearendedDecember31,203waschargedtothepublic 5.RISKMANAGEMENT damageorliabilityclaims.therehavebenosignificantreductionsininsurancecoveragefrom Thedistrictpurchasescormuercialinsurancetoreducetheriskoflosresultingfromproperty coverageintheprioryear.setlementshavenotexcededinsurancecoverageinanyofthepasthre fiscal3,ears. Seacountant'scompilationreport - 19-

21 Seacountant'scompilationreport. REQUIREDSUPLEMENTALINFORMATION

22 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH Eros.Louisiana SCHEDULEOFREVENUES,EXPENDITURES,AND CHANGESINFUNDBALANCE-BUDGETANDACTUAL- GENERALFUND FortheYearEndedDecember31,203 REVENUES Propertytaxes Federalandstategrants State-fireinsurancerebate Useofmoneyandproperty-interestearnings Otherevenue Totalrevenues EXPENDITURES Insurance Truckmaintenance Fuelalowance Utilities Capitalimprovements Smaltolsandsuplies Administrative Salary Miscelaneous Imergovenunental Totalexpenditures NETCHANGEINFUNDBALANCE FUNDBALANCEATBEGINING OFYEAR FUNDBALANCEATENDOFYEAR Seacountant'scompilationreport Budgeted Amounts Original $87,70 7, Final $87,70 38,0 7,0 2,50 97, ,50 8,50 1,0 4,0 65,50 2,0 6,459 1,0 6,850 8,50 1,20 4,0 65,50 2,0 6,459 1,250 Actual Amounts (Budgetary Basis- GAP) $105,378 43,872 8,193 3,03 5, ,845 9,436 1,104 3,8 4,745 7,290 3,596 6,459 2, ~95995, ,24139, , Schedule1 Variance with Final Budget Positive ~NegativeL $17,678 5,872 1, (936) ,75 (7,290) (1,596) (879) (3,85) ,803 (8,972) $27831

23 OTHERSUPLEMENTALINFORMATIONSCHEDULES Seacountant'scompilationreport 2-

24 WARDTWOFIREPROTECTIONDISTRICT OFJACKSONPARISH OTHERSUPLEMENTALINFORMATIONSCHEDULES Eros.Louisiana AsofandFortheYearEndedDecember31,203 STATUSOFPRIORYEARFLNDINGS Thefolow-upandcorectiveactiontakenonalprioryearfindingsispresentedinSchedule2 CURENTYEARFINDINGSAND CORECTIVEACTIONPLAN ThecorectiveactionplanforcurentyearfindingsispresentedinSchedule3 Seacountant'scompilationreport. -23-

25 WARDTWOFIREPROTECTIONDISTRICT Schedule2 OFJACKSONPARISH Eros,Louisiana STATUSOFPRIORYEARFINDINGS FortheYearEndedDecember31,203 Reference Finding Fiscal Year Number Initialy OcuredDescriPtionofFi Corective Action Taken Corective Planed Action N/A Bankdepositswerenotfuly securedatdecember31, Yes N/A Seacountant'scompilationreport - 24-

26 Reference Number WARDTWOFIREPROTECTIONDISTRICT OFJACKSON,PARISH Schedule3 Eros,Louisiana CURENTYEARFINDINGSAND FortheYearEndedDecember31,203 CORECTIVEACTIONPLAN Corective Action Planed ContactPerson Nameof Anticipated Completion Date Therearenocurentyearfindings Seacountant'scompilationreport -25-

27 HIL,INZINA&COMPANY ONAPLYINGAGRED-UPONPROI21~FIR BoardofComisioners WardTwoFireProtectionDistrictofJacksonParish Eros,Louisiana andenumeratedbelow,whichwereagredtobythemanagementofwardtwofireprotection DistrictofJacksonParishandtheLegislativeAuditor,StateofLouisiana,solelytoasistheusers WehaveperformedtheproceduresincludedintheLouisianaGovernmentalAuditGuide inevaluatingmanagement'sasertionsabouthedistrict'scompliancewithcertainlawsand regulationsduringtheyearendeddecember31,203,includedintheacompanyinglouisiana AtestationQuestionaire.Thisagred-uponproceduresengagementwasperformedinacordance withstandardsestablishedbytheamericaninstituteofcertifiedpublicacountants.the suficiencyoftheseproceduresisolelytheresponsibilityofthespecifiedusersofthereport. Consequently,wemakenorepresentationregardingthesuficiencyoftheproceduresdescribed beloweitherforthepurposeforwhichthisreporthasbenrequestedorforanyotherpurpose. Ourapliedprocedures,togetherwithanyfindings,folow 1.Selectalexpendituresmadeduringtheyearformaterialsandsupliesexceding PublicBMLaw $15,0,orpublicworksexceding$10,0,andeterminewhethersuchpurchases weremadeinacordancewithlsa-rs38:21-251(thepublicbidlaw). Oureviewofthehandwritencashjournalrevealedoneindividualexpenditurefor materialsandsupliesexceding$15,0andnoindividualexpenditureforpublic worksexceding$10,0,wexaminedocumentationwhichindicatedthathe expenditurehadbenproperlyadvertisedbutnobidswerereceived. 2,Obtainfromanagementalistoftheimediatefamilymembersofeachboardmember CodeofEthicsforPublicOficialsandPublicEmployes asdefinedbylsa-rs42: (thecodeofethics),andalistofoutsidebusines interestsofalboardmembersandemployes,aswelastheirimediatefamilies. 701EastMadisonAvenue~P.O.Box631~Bastrop,Louisiana CertifiedPublicAcountants~AProfesionalCorporation Telephone ~Fax

28 3.Obtainfromanagementalistingofalemployespaiduringtheperiodunder examination. 4.Determinewhetheranyofthosemployesincludedinthelistingobtainedfrom managementinagred-uponprocedure(3)werealsoincludedonthelistingobtainedfrom managementinagred-uponprocedure(2)asimediatefamilymembers. Managementprovidedtherequiredinformation.Themployesincludedonthe employeslistingprovidedbymanagementinagred-uponprocedure(3)didnot apearonthelistingsprovidedbymanagementinagred-uponprocedure(2). 5.Obtainacopyofthelegalyadoptedbudgetandalamendments. Budgeting 6.Tracethebudgetadoptionandamendmentstotheminutebok. 7.Comparetherevenuesandexpendituresofthefinalbudgetoactualrevenuesand expenditurestodetermineifactualrevenuesfailedtometbudgetedrevenuesby5%or moreorifactualexpendituresexcededbudgetedamountsby5%ormore. Managementprovidedacopyoftheoriginalandamendedbudgets.Wetracedthe adoptionoftheoriginalbudgetotheminutesofametingheldondecember9, 202,whichindicatedthathebudgetwasadoptedbytheComisionersofthe Districtbyaunanimousvote.Amendmentsweremadetothebudgetatameting heldondecember8,203. Wecomparedtherevenuesandexpendituresofthefinalbudgetoactualrevenues andexpenditures.actualrevenuesandexpendituresfortheyeardidnotexced budgetedamountsbymorethan5%. AcountingandReporting 8.Randomlyselectsixdisbursementsmadeduringtheperiodunderexaminationand:(a) tracepaymentstosuportingdocumentationastoproperamountandpaye;(b) determineifpaymentswereproperlycodedtothecorectfundandgeneraledger acount;and(c)determinewhetherpaymentsreceivedaprovalfromproperauthorities. owexaminedsuportingdocumentationforeachofthesixselectedisbursements andfoundthathepaymentswerefortheproperamountsandmadetothecorect payes;wereproperlycodedtothecorectfundandgeneraledgeracounts;and receivedaprovalfromthefulboardofcomrnisioners.

29 9.Examinevidenceindicatingthatagendasformetingsrecordedintheminutebokwere Metings postedoradvertisedasrequiredbylsa-rs42:1-12(theopenmetingslaw). TheDistrictisonlyrequiredtopostanoticeofeachmetingandtheacompanying agendaonthedorofthedistrict'smetinglocation.managementhasasertedthat suchdocumentswereproperlyposted. 10.Examinebankdepositsfortheperiodunderexaminationandeterminewhetheranysuch depositsapeartobeprocedsofbanksloans,bonds,orlikeindebtednes. Wescanedthehandwritencashjournalandmonthlybankstatementsfortheperiod underexaminationandnotednodepositswhichapearedtobeprocedsofbank loans,bonds,orlikeindebtednes. 1.Examinepayrolrecordsandminutesfortheyeartodeterminewhetheranypayments AdvancesandBonuses havebenmadetoemployeswhichmayconstitutebonuses,advanes,orgifts. AreadingoftheminutesoftheDistrictfortheyearindicatednoaprovalforthe paymentsnoted.wealsoinspectedpayrolrecordsfortheyearandnotedno instanceswhichwouldindicatepaymentstoemployeswhichwouldconstitute bonuses,advances,orgifts. bethexpresionofanopiniononmanagement'sasertions.acordingly,wedonotexpl"esuch axaopinion.hadweperformedaditionalprocedures,othermatersmighthavecometour Wewerenotengagedto,andidnot,performanexamination,theobjectiveofwhichwould atentionthatwouldhavebenreportedtoyou. DistrictofJacksonParishandtheLegislativeAuditor,StateofLouisiana,andshouldnotbeused bythosewhohavenotagredtotheproceduresandtakenresponsibilityforthesuficiencyofthe ThisreportisintendedsolelyfortheuseofmanagementofWardTwoFireProtection proceduresfortheirpurposes.underlouisianarevisedstatute24:5l3,thisreportisdistributedby

30 CindyI.Haynes,CPA Hil,lnzina,&Co.CPAs P.O.Box631 Bastrop,La7121 Mrs.Haynes InacordancewiththeLouisianaGovernmentalAuditGuide,wemakethefolowingrepresentations toyou.weaceptfulresponsibilityforourcompliancewiththefolowinglawsandregulationsand theinternalcontrolsovercompliancewithsuchlawsandregulations.wehavevaluatedour compliancewiththefolowinglawsandregulationspriortomakingtheserepresentations. Theserepresentationsarebasedoninformationavailabletousasof PUBLICBIDLAW o~/~6j, 1Theprovisionsofthepublicbidlaw,LSA-RSTitle38:212,and,whereaplicable, theregulationsofthedivisionofadministration,statepurchasingoficehaveben compliedwith. Yes[t/]No[]N/A[] CODEOFETICSFORPUBLICOFICIALSANDPUBLICEMPLOYES 2Itistruethatnoemployesoroficialshaveaceptedanythingofvalue,whetherintheform ofaservice,loan,orpromise,fromanyonewhichwouldconstituteaviolationoflsa-rs 42: Yes[~,"]No[]N/A[] Itiswuethatnomemberoftheimediatefamilyofanymemberofthegoverningauthority, orthechiefexecutiveofthegovernmentalentity,hasbenemployedbythegovernmental entityafterapril1,1980undercircumstanceswhichwouldconstituteaviolationoflsa-rs 42:19. Yes[,]"No[]N/A[]

31 BUDGETING 4WehavecompliedwiththestatebudgetingrequirementsoftheLocalGovernmentBudgetAct (LSA-RS39: )orthebudgetrequirementsofLSA-RS39:43. ACOUNTINGANDREPORTING Yes[,I]No[]N/A[] 5 Alnon-exemptgovernmentalrecordsareavailableasapublicrecordandhavebenretained foratleasthreyears,asrequiredbylsa-rs4:1,4:7,4:31,and4:36. Yes[,/]No[]N/A[] 6WehavefiledouranualfinancialstatementsinacordancewithLSA-RS24:514,LSA-RS 3:463,and/orLSA-RS39:92,asaplicable. 7.WehavehadourfinancialstatementsauditedorcompiledinacordancewithLSA-RS24:513 Yes[,I]No[]N/A[] METINGS Yes[~-]No[]N/A[] 8.WehavecompliedwiththeprovisionsoftheOpeningMetingsLaw,LSA-RS42:1-12 DEBT Yes[i,1]~No[]N/A[] 9,Wehavenotincuredanyindebtednes,otherthancreditfor90daysorlestomakepurchases intheordinarycourseofadministration,norhavewenteredintoartylease-purchase agrements,withoutheaprovalofthestatebondcomision,asprovidedbyarticlevi, Section8ofthe1974LouisianaConstitution,ArticleVI,Section3ofthe1974Louisiana Constitution,andLSA-RS47: ADVANCESANDBONUSES Yes[,-t]"No[]N/A[] 10.WehavenotadvancedwagesorsalariestoemployesorpaidbonusesinviolationofArticle VI,Section14ofthe1974LouisianaConstitution,LSA-RS14:138,andAGopinion Yes[~No[]N/A[1

32 Wehavedisclosedtoyoualknownoncomplianceoftheforegoinglawsandregulations,aswelas anycontradictionstotheforegoingrepresentations.wehavemadeavailabletoyoudocumentation relatingtothetbregoinglawsandregulations. Wehaveprovidedyouwithany anyposiblenoncompliancewiththe~bregoing receivedbetwenthendoftheperiodunder acknowledgeouresponsibilitytodiscloseto fromregulatoryagenciesorothersourcesconcerning lawsandregulations,includinganycomunications examinationandtheisuanceofthisreport.we ofyoureport youanyknownoncompliancewhichmayocur