U N IO N PA RISH PO LICE JU RY Farm erville,louisiana

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2 U N IO N PA RISH PO LICE JU RY Prim ary G overnm entfinancialstatem ents W ith IndependentAuditor's Report A sof and forth e Year Ended D ecem ber 31,2003 W ith Supplem entalinform ation Schedules Statem ent Page N o. IndependentA uditor's Report 4 Prim ary G overnm entfinancialstatem ents: Com bined Balan ce Sheet-A llfund Typesand AccountG roups A 7 G overnm entalfund Type: Com bined Sta tem entof Revenues,Expenditures an d Changes in Fund Balances: Com bined Statem entof Revenues,Expenditures, and Changesin Fund Balan ces-budget(gaap Basis)an d Actual-Generaland Special Revenue Funds(Excluding Crim inalcourtand W orkforce InvestmentActSpecialRevenueFunds) N otesto the FinancialStatem ents Supplem entalinform ation Schedules: B 8 C Schedule Page N o. SpecialRevenue Funds: Com bining Balance Sheet

3 U N IO N PA RISH POLICE JU RY Contents,D ecem ber31,2003 Supplem entalinform ation Schedules(contd.): Schedule Page N o. SpecialRevenue Funds(contd.) C om bining Schedule of Revenues,Expenditures and Changesin Fund Balances 35 Public W orks: Com bining Balance Sheet C om bini ng Schedule of Revenues,Expenditu res and Changes in Fund Balances 37 Pu blic Safety: C om bining Balance Sheet C om bining Schedule of Revenues,Expenditu res and C hanges in Fund Balances CapitalProjectsFunds: Com bini ng Balance Sheet Com bining Schedule of Revenues,Expenditures and Changesin Fund Balances Schedule of C om pensated Paid Police Jurors

4 U N IO N PA RISH PO LICE JU RY Farm erviue,louisiana Contents,D ecem ber 31,2003 C O N T E N T S (CONTD.) Independent A uditor'sr eports R equired by Governm ent Auditing Standards;OM B Circular A-133,Auditsof States,LocalGovernments,and Non-ProfitOrganizations; and the SingleAuditActAmendmentsof 1996: IndependentAuditor'sReporton Com pliance and Internal ControlO verfinancialreporting Reporton Com pliance W ith Requirem entsapplicable to Each M ajorprogram an d Interna lcontrolovercompliance Schedule of Findingsand Questioned Costs Schedule of Expendituresof FederalA w ards Sum m ary Schedule of Prior AuditFindings M anagem ent'scorrective A ction Plan

5 ERNON'R OON~ IndependentA uditor's Report CIRTfIK)P~BLICACCOI~I~TANT U N IO N PARISH POLICE JU RY M EMBER AMERICAN NETITUTE OF CERTIFIED PUBLIC ACCOUNTANTS SOCIETY OFLOUISIANA CERTIFIED PUBLIC ACCOUNTANTS PRACTICE LIMITED TO GOVERNMENTAL ACCOUNTING,A UDITING AND FINANCIALREPORTING Ihave audited the prim ary governm entfinancialstatem ent sof the U nion Parish Police Jury,asof D ecem ber 31,2003,and for the yearth en ended,aslisted in th e table of contents. These prim ary governm entfinancialsta tem ents are th e responsibility of the U nion Parish Police Jury's m anagem ent. M y responsibility is to expressan opinion on th ese prim ary governm entfinancialsta tem ent sbased on m y audit. Iconducted m y auditin accordan ce w ith U.S. generally accepted auditing standar ds and Governm entauditing Standards,issued by the Com ptroller G eneralof the U ni ted Sta tes. Those standardsrequire thatiplan an d perform th e auditto obtain reasonable assurance about w heth er th e prim ary governm ent financial sta tem ents are free of m aterial m isstatem ent. A n audit includes exam ining, on a test basis, evidence supporting th e am ount s an d disclosures in th e prim ary governm ent financial sta tem ent s. A n audit also includes assessing th e account ing prin ciples used and significant estim atesm ade by m anagem ent,asw ellasevaluatin g th e overallfin ancial sta tem ent present ation. Ibelieve th atm y audit provides a reasonable basis form y opinion. 477 HIGHWAY 847, COLUMBIA, LOUISIANA TELEPHONE FAX "4rcoon~aol.com A prim ary governm ent is a legal ent ity or body politic and includes all funds, organizations,institutions,agencies,departm ents,an d offices th at are not legally separ ate. Such legally separate entities are referred to as com ponentuni ts. In m y opinion,the prim ary governm entfinancial statem ents presentfairly,in allm aterial respects,th e financialposition of the prim ary governm entof U ni on Parish Police Jury, asof D ecem ber 31,2003,and th e resultsof itsoperations for th e yearthen ended,in conform ity with U.S.generally accepted accounting principles. H owever,th e prim ary governm ent financialsta tem ent s,because they do notinclude th e financialdata of com ponentunitsof th e U nion Parish Police Jury,do notpurport to,and do not,present fairly th e financialposition of the U ni on Parish Police Jury at Decem ber 31,2003,and resultsof itsoperationsfor th e year th en ended in conform ity w ith generally accepted accounting principles.

6 U N ION PA RISH PO LICE JUR Y IndependentA uditor'sreport, D ecem ber 31,2003 M y auditw asm ade for the purpose of form ing an opinion on the prim ary governm entfinancialstatem ents taken asa w hole. The supplem entalinform ation scheduleslisted in th e table of contents,including the schedule of expenditures of federalaw ards as required by U.S.O fice of M anagem ent and Budget CircularA-133,Auditsof States,LocalGovernments,and Non-ProfitOrganizations,ispresented forthe purpose of additionalana lysisand are nota required partof th e primary governm entfinancialstatem ents ofthe Union Parish Police Jury.Such information hasbeen subjected to the auditing proceduresapplied in the auditof the prim ary governm entfina ncialsta tem entsand,in m y opinion,isfairly presented in all m aterialrespects in relation to the prim ary governm entfin ancialstatem entstaken as a w hole. In accordance w ith G overnm enta uditing Standards,Ihave also issued a report dated M ar ch 24,2004, on m y consideration of th e U ni on Parish Police Jury'sin ternalcontroloverfinancialreporting and m y tests of itscom pliance w ith certain provisions of law s,regulations,contracts,and grants. Thatreport isan integralpar tof an auditperform ed in accordance w ith Governm entaud iting Stand ards and should th is report in considering the results of m y audit M arch 24,

7 PRIM A R Y G O V ERNM EN T FIN AN C IAL STA TEM ENT S (OVERVIEW )

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10 UNION PARISH PO LICE JURY FarmerviUe,Louisiana GOVERNM ENTAL FUND TYPE Statem entb Combined Statem entof Revenues,Expenditures an d Changesin Fund Balan ces Forth e Year Ended Decem ber REVENU ES Taxes: Ad valorem taxes Sales Othertaxes,penalties,and interest Licenses an d perm its Intergovernm entalrevenues: Federal funds: Federalgrants Housing inm ates State funds: Parish transportation Act Housing inm ates State revenueshar ing (net) Severance tax es Rural developm ent Other Fees,char ges,an d comm issions for services Fin esan d forfeitures Use of m oney an d property Oth errevenues Total revenues EXPEND ITUR ES Current: G eneral governm ent: Legislative Judicial Elections Finance an d administrative Other general governm ent Public safety Pu blic works Health an d w elfare Culture an d recreation Econom ic developm entan d assistan ce Tran sportation DETENTION CENTER SPECIAL DEBT CAPITAL TOTAL GENERAL REVENUE SERVICE PROJECTS (M EM ORANDUM FUND FUNDS FUND FU NDS ONLY) $390,344 $1,385,694 1,657,055 17,684 65,889 35,249 42, , ,065 4,625 1,263, , ,655 20, , , , ,832 2,776 15,262 2,069, ,988 1,856, , ,486, ,539 41,369 65,201 9T ,567 2,628,391 3,173,778 2,132, , $4,240 $464,117 80,734 1, ,159 $1,776,038 1,657,055 17, ,569, , ,988 1,856, , , , ,964 1,506, ,539 79, , ,406 20, , ,574 2,850,956 3,173,778 2,292, ,349 15, (Continued) - 8-

11 UNION PARISH POLICE JURY GOVERNM ENTAL FUND TYPE Com bined Statem entofrevenues,expenditures an d Chan gesin Fund Balan ces,etc. Statem entb EXPENDITURES:(CONTD.) DebtService Capitaloutlay Totalexpenditures DETENTION CENTER SPECIAL DEBT CAPITAL TOTAL GENERAL REVENUE SERVICE PROJECTS (M EM ORANDUM FUND FUNDS FUND FUNDS ONLY) $232,807 23,734 1~562~499 $77, ,306 9~143,238 $337,484 $648,001 $509,494 1,256, ~653 11T569~874 EXCESS O F REVENUES OVER OTH ER FINANCING SOURCES (Uses) Sal e of fixed assets Proceedsfrom certificatesof indebtedness Operatin g transfersin Operatin g transfersout Totalotherfinan cing sources(uses) EXCESS (Deficiency) OF RE VENUES AND O THER SOUR CES OVER 532,807 (169,089) , ,000 1,477,524 (1,916,498) 141~508 76,598 76,598 (1,598) (1,342) 145, ,000 2,087,185 (2,087,185) EXPENDITURES AND Orl'l~l~l~ USES 64, ,616 (256,646) 18, ,093 FUND BALANCES AT BEGINNING OF YEAR , ,476 6,630,134 FUND BALANCES AT END OF YEAR $1,102,180 $5,318,714 $309,092 $222,241 $6,952,227 (Concluded) The accom pan yin g notesare an in tegralpar tof th isstatem ent - 9-

12 UNION PARISH POLICE JURY GOVERNM ENTAL FUND TYPE -GENERAL AND SPECIAL REVEN UE FUN DS Statem entc Com bin ed Statem entof Revenues,Expenditures an d Chan gesin Fund Balances-Budget (GAAP)Basisan d Actual(Excluding CriminalCourtand W orkforceinvestmentactspe cialrevenuefunds) For th e Year Ended Decem ber REVENUES Taxes: Ad valorem tax es Salesand use taxes Other taxes,penalties,and interest Licensesan d perm its Intergovernm ental revenues: Federalfunds: Grants Housing prisoners State funds: Parish Tran sportation A ct Housing inm ates Staterevenuesharing (ne0 Severan ce taxes Ruraldevelopm ent Oth er Fees,charges,an d com m issions Finesan d forfeitures Use of m oney an d prope rty Oth er revenues Totalrevenues EXPENDITURES Cur rent: Generalgovernm ent: Legislative Judicial Elections Finance and adm inistrative O th er generalgovernm ent Public safety Pu blic works Health an d welfare Culture an d recreation Econom ic developm ent an d assistan ce Transportation DebtService Capitaloutlay Total expenditures (Continued) BUDGET GENERA ACTUA L $371,087 $390,344 24,000 17,684 71,600 65,889 L FUND VARIANCI~ FAVORABLE 6,288 35,249 28,961 41, , ,500 13, , ,014 26, , , , ,032 26,200 42, ,889 72,094 20,147 32,065 4, , ,655 20, , , SPECIAL REVENUE FUNDS VARIANCE FAVORABLE $19,257 $1,278,265 $1,385,694 1,800,000 1,657,055 (6,316) (5,711) 359, , , , , ,988 1,815,919 1,856, , ,751 (217,111) (29,566) (2,785) (6,435) (8,747) (227,933) ,359 5,768 (6,772) (3,705) (20,454) 160, ,382 15,262 2, ,807 27, ,807 23, , ,100 1,450,050 6,364 55,231 25, , ,348,361 4,138, , ,913 12,750 77, ,669 8,183, ,587 60,136 1,486,266 10,055 41,369 51~ , ,628,391 3,173, , ,106 77, ,306 7,201,778 $107,429 (142,945) (52,846) (16,860) (28,012) 40,123 (16,202) (306,964) 36,216 3,691 (13,862) (5,847) (767) (280,030) 965, ,063 5,340 2,644 (15,637) 981,

13 UNION PARISH POLICE JURY GOVERNM ENTAL FUND TYPE -GENERA L AND SPECIAL REVENUE FUNDS Com bined Statem entofrevenues,expenditures an d Chan gesin Fund Balances-Budget (GAAP)Basisan d Actual(Excluding CriminalCourtan d W orkforce InvestmentActSpecial RevenueFun ds),etc. Statem entc BUD GET GENERAL FUND VARIANCE ACTUA L FAVORABLE SPECIAL REVENUE FUNDS VARIANCE FAVORABLE BU DG ET A CTUAL (UNFAVORABLE) EXCESS OF REVENUES OVE R EXPENDITURES ($117~756) ($299,360) ($181,604) ($245,392) $372,343 $617,735 OTHER FINANCING SOURCES (Uses) Sale of fixed Assets Proceeds from certificatesof indebtedness Operating tran sfersin Operating tran sfersout Totalotherfinan cing sources(use) 3, , , , , , ,807 1,459,680 1,477,524 17,844 (168,000) (169,089) (1,089) (1,232,807) (1,916,498) (683,691) EXCESS (DEFICIENCY)OF REVENUES AND OTH ER SOUR CES OVER EXPEN DI- TURES AND OTHER USES 247,051 64,358 (182,693) 419, ,851 93,870 FUND BALAN CES AT BEGINNIN G O F YEAR ,695,031 FUND BALANCES AT END OF YEAR (Concluded) The accom pan yin g notesare an integralpartofth isstatem ent

14 U N ION PA RISH POLICE JU RY N otes to the Fina ncialstatem ents A sof and for th e Y ear Ended D ecem ber 31, SUM M AR Y O F SIGNIFICA NT A CCO UN TIN G PO LICIES The U nion Parish Police Jury is the governing authority for U ni on Parish and is a political subdivision ofthe State oflouisiana.the police jury isgoverned by nine jurorsrepresenting the various districtswithin the parish.the jurorsserve four-yeartermswhich expirein January,2004. Louisiana Revised Statute 33:1236 givesthe policejury variouspowersin regulating and directing th e affairs of the parish and itsinhabitants.the m ore notable of those are th e pow er to m ake regulations forth eir ow n governm ent,to regulate th e construction and m aintenance of roadsand bridges,to regu late th e construction and m aintenance of drainage system s,to regu late th e sale of alcoholic beverages,and toprovide for th e health and welfar e ofthepoor,disadvanta ged,and unem ployed in th e parish. Funding to accom plish th ese ta sks isprovided by ad valorem ta xes,beer and alcoholic beverage perm its,state revenue sharing,and variousoth er sta te and federalgrants. A. R EPO R TIN G EN TITY A sth e governing auth ority of th e parish,for reporting purposes,th e U nion Parish Police Jury isthe financialreporting entity forunion Par ish. The financialreporting entity cons istsof(a)theprimary government(police jury),(b)organizationsforwhich the prim ary governm entisfinancially accountable,and (c)otherorganizationsforwhich the na ture and significance of th eir relationship w ith th e prim ary governm entare such th at exclusion w ould cause the reporting entity's financial sta tem ents to be m isleading or incom plete. GovernmentalAccounting StandardsBoard (GASB)StatementNo.14 established criteria for determ ini ng w hich com ponentuni ts should be considered partof the U nion Parish Police Jury for fin an cialreporting purposes. The basic criterion for including a potentialcom ponentuni tw ith in th e reportin g entity isfinancialaccounta bility.the G A SB hassetforth criteria to be considered in determ ining fm ancialaccountability.thiscriteria includes: Appointing a voting ma jority ofan organ ization'sgoverning body an d: The ability ofthepolicejury to im pose itswillon thatorganization and/or - 12

15 U N IO N PA RISH PO LICE JU RY Notesto the FinancialStatements(Continued) b The potential for th e organization to provide specific financialbenefitsto orim pose specific fm aneialburdens on the police jury. 2 3 Organizationsforwhich the police jury doesnotappointa voting majority butare fiscaly dependenton the police jury. Organizations for w hich the reporting ent ity financialstatem ent s w ould be m isleading if data of the organization is not included because of th e na ture orsignificance of th e relationshi p. Based on thepreviouscriteria,the police jury hasdetermined thatthe following com ponentunits are partof the reporting entity : Com ponentu ni ts U nion Parish: Tax A ssessor Sherif Clerk of Court Com m unicationsd istrict TouristCom m ission Library Third JudicialDistrictCriminalCourt(Union Parish) W aterw orksd istrictn o.1 Rocky Branch W aterw orksd istrict Tri-W ard H ospitalservice D istrict EastU ni on H ospitalservice D istr ict W eststerlin gton Sew er D istrict W ard 7 Fire Protection D istrict W ard 5 Fire Protection D istrict D 'A rbonne V illage A rea Fire Protection D istrict Spencer-W eststerlington Fire Protection D istrict N ortheastu nion Fire Protection D istrict Fiscal Year End D ecem ber31 June 30 D ecem ber31 D ecem ber31 D ecem ber 31 D ecem ber31 D ecem ber31 D ecem ber31 D ecem ber31 D ecem ber 31 M arch 31 D ecem ber 31 D ecem ber31 D ecem ber 31 D ecem ber 31 D ecem ber 31 D ecem ber 31 Criteria U sed 2 & 3 2 & 3 2 & 3 1& 3 1 & 3 1 & 3 2 & 3 1 & 3 1 & 3 l & 3 1 & 3 l & 3 1 & 3 I & 3 l & 3 l & 3 l & 3 The policejury haschosen to issue fina ncialstatementsoftheprim ary government (policejury)only;therefore,none ofthe previously listed component units,exceptas discussed in th e follow ing paragraph, are included in the accom panying prim ary governm entfinancialsta tem ents. These prim ary government(police jury)fina ncialstatementsinclude allfunds, accountgroups,and organizations forwhich thepolice jury maintainsthe accounting records.the organizationsforwhich the police jury maintainsthe accounting recordsare - 13-

16 U N ION PA RISH POLICE JU RY Notesto the FinancialStatements(Continued) considered partofthe primary government(policejury)an d includethe Union Parish Library,th e Third JudicialD istrictcrim inalcourt,and th e U nion Parish Com m unications D istrict. G A SB Statem ent 14 provides for th e issuance of prim ary governm entfinancial sta tem ents thatare separate from th ose of the reporting entity. H ow ever,the prim ary government's(police jury )financialstatementsare nota substitute forthe reporting entity'sfinancialsta tem ents.the accom panying prim ary governm entfinancialsta tem ents have been prepar ed in conform ity w ith generally accepted accounting principlesasapplied to governm entaluni ts. These financialsta tem entsare notintended to and do notreport on th e reporting entity butrath er ar e in tended to reflectonly th e financialstatem entsof the primary governm ent(police jury). Considered in th e determ ination of com ponentuni ts of th e reporting entity w ere th e SchoolBoard,and th e D istricta ttorney and Judgesfor th e Third JudicialD istrict,and th e variousm unicipalitiesinth e parish.itw asdeterm ined thatth ese governm entalentities ar e notcomponentunitsofthe Union Parish Police Jury reporting entity because they have separately elected governing bodies,are legally separate,and ar e fiscally independentof the U ni on Parish Police Jury. B. FUN D A CCOUN TIN G The police jury usesfundsand accountgroupsto reporton itsfinancialposition and th e results of its operations. Fund accounting is designed to dem onstrate legal com pliance and to aid financialm anagem entby segregating transactionsrelated to certain governm entfu nctions or activities. A fund is a separate accounting entity w ith a self-balan cing setof accountsth at comprises itsassets,liabilities,fu nd equity,revenues,and expenditures. An account group,on th e otherhand,isa financialreporting device designed to provide accountability forcertain assetsan d liabilities(generalfixed assetsand generallong-term obligations)that are notrecorded in the "fu nds"because they do notdirectly affectnetexpendable available financialresources. They ar e concerned only w ith the m easurem entof financialposition, notw ith th e m easurem entof resultsof operations. Fundsare classified into three categories;governm ent al,proprietary,and fiduciar y. Each category,in turn,isdivided into separate "fu nd types". G overnm enta l fu ndsare used to accountfor a governm ent'sgeneralactivities,w here the focusof attention ison th e providing of servicesto the public asopposed to proprietary fu ndsw here the focusof attention is on recovering th e costof providing services to th e public or oth er agencies th rough service chargesor user fees.fiduciary fu ndsare used to accountfor assetsheld forothers. The policejury 'scurrent operations require the use ofgovernm entaland fiduciary fu nd typesasfollow s: - 14-

17 U N IO N PAR ISH PO LICE JU RY Notesto the FinancialStatements(Continued) G overnm entalfund Type: G eneralfund TheGeneralFund isthe generaloperating fund ofthepolice jury. Itaccountsfor allfinancialresourcesexceptthose required to be accounted for in other funds. SpecialR evenue Funds Special revenue funds are used to account for th e proceeds of specific revenue sources w hich are legally restricted to expenditures for specified purposes. CapitalProjectsFunds Capitalprojectsfundsare used to accountforfinancialresourcesto be used forthe construction oracquisition ofmajorcapitalfacilities. Fiduciary Fund Type -Inm ate Banking A gency Fund The Inm ate Banking Fund accountsfor fu ndsheld for U nion Parish D etention Center inm ates. C. G EN ER AL FIXED A SSETS AN D LO N G -TERM O BLIG A TIO N S G eneralfixed assets are notcapitalized in the fundsused to acquire or construct them. Instead,capitalacquisition and construction are reflected asexpenditures(capital outlay)in th e governm entalfimdsan d the related assetsare reported in the generalfixed assets accountgroup. A llpurchased fixed assets are valued atcostw here historical records are available and estim ated cost w here no historical records are available. A pproxim ately 54 per centof fixed assets are valued atactu alhistoricalcost,w hile the rem aini ng 46 per centare valued atestim ated cost,based on th e actualhistoricalcostof like item s. The costof norm alm aintenance and repairsthatdo notadd to th e value of fixed assets or m aterially extend th eir usefu l lives are not capita lized. Public dom ain (infrastructure)generalfixed assetsconsisting ofroads,bridges,draina ge,parking lots, etc.are notcapitalized,asthese assetsareimmovable and ofvalue only to thepolice jury. N o depreciation isrecogni zed on generalfixed assets

18 U N IO N PA RISH PO LICE JU RY Notesto the FinancialStatements(Continued) For long-term obligations, such as com pensated absences, capital leases, and certificates of in debtedness,only thatportion expected to be financed from expendable available financial resources is reported as a liability of a governm ental fund. The rem aining portion of such obligations is reported in the generallong-term obligations accountgroup. D. BA SIS O F ACCO UN TIN G The financial reporting treatm ent applied to a fund is determ ined by its m easurem entfocus. A llgovernm entalfundsare accounted forusing a currentfinancial resources m easurem entfocus. W ith this m easurem entfocus,only currentassets and currentliabilitiesgenerally are included on th e balance sheet. Operating sta tem entsfor these fundspresentincreases(i.e.,revenuesand oth erfinancing sources)an d decreases (i.e.,expendituresand otherfinancing uses)in netcurrentassets. The m odified accrualbasis of accoun ting isused for reporting allgovernm ental fu nd ty pes.underthe m odified accru albasisofaccounting,revenuesare recogni zed when susceptible to accru al (i.e., when they become both measurable and available). "M easurable" m eansth e am ountof th e transaction can be determ ined and "available" m eans collectible w ithin the cur rentperiod or soon enough th ereafter to be used to pay liabilitiesofthe currentperiod.the policejury usesthefolowing practicesin recognizing and report ing revenuesan d expenditu res: R evenues A d val orem ta xesand th e related state revenue sharing ar e recorded in th e yearth e taxesare due and payable. A d valorem taxesare assessed on a calendar year basisan d attach asan enforceable lien and becom e due and payable on th e date the tax roils are filed w ith the recorder of m ortgages. Louisiana Revised Statu te 47:1993 requiresthatth e tax rollbe filed on orbefore N ovem ber 15 of each year. A d valorem taxesbecom e delinquentif notpaid by D ecem ber 31. The taxesare norm ally collected in D ecem ber of th e currentyear and Jan uary and Febru ary of th e ensuing year. Salesan d use ta x revenuesar e recorded in th e m onth received by the police jury.federaland state grantsan d reimbursementsare recorded when the police jury isentitled to the funds. Fin es,forfeitu res,and courtcosts are recorded in the year they are received by th e parish tax collector. Interestincom e on tim e deposits is recorded when th e tim e depositshave m atu red and th e in terestisavailable

19 U N IO N PA RISH PO LICE JU RY Notesto the FinancialStatements(Continued) Substa ntially alloth er revenuesare recorded w hen received Based on th e above criteria, grant s, and fines, forfeitures, and susceptible to accrual. Expenditures ad valorem taxes,federal and state court costs have been treated as Expendituresare generally recognized under th e m odified accru al basisof accounting w hen th e related fund liability isincurred,exceptfor principal and interest on general long-term obligations, which are recognized w hen due,and vacation leave which isrecognized when paid. Other Financing Sour ces(use) Transfers betw een funds th at ar e not expected to be repaid are accounted forasotherfinancing sour ces(use)and are recognized when the underlying events occur. E. BU D G ET PR A CTICES Prelim inary budgetsfor th e ensuing year are prepared by the secretary/treasurer during O ctober of each year. During N ovem ber th e fin ance com m ittee review s th e proposed budgets and m akes changes as itdeem s appropriate. The availability of the proposed budgetsfor public ins pection and th e date of th e public hearing on the proposed budgetsare then advertised in the officialjournal.during itsregulardecembermeeting, the police jury holdsa public hearing on the proposed budgets in order to receive com m entsfrom residentsof th e par ish. Changesare m ade to th e proposed budgetsbased on the public hearing and the desiresof the police jury asa whole. The budgetsare then adopted during the police jury'sregu lardecembermeeting,and a notice ofthe adoption isthen published in the officialjournal. D uring the year,th e fin ance com m ittee receivesm onthly budgetary com parison sta tem entsw hich are used asa m anagem enttoolto controloperationsof the parish. The secretary/treasurerpresentsnecessary budgetamendments to the police jury during the year when,in hisjudgement,actualoperations are differing materialy from those anticipated in the originalbudget.during aregularmeeting,the police jury reviewsthe proposed am endm ents,m akes changes as itdeem s necessary,and forma lly adopts the am endments. The adoption ofthe amendments is included in police jury minutes published in the officialjournal. The police jury exercises budgetary controlatthe functiona llevel. W ithin - 17-

20 U N ION PA RISH PO LICE JU RY Notesto the Fina ncialstatements(continued) functions the secretary/treasurer has th e discretion to m ake changes as she deem s necessary for proper control. U nexpended appropriations lapse atyear end and m ustbe reappropriated in the nextyear'sbudgetto be expended. Thepolice jury doesnotuse encum brancesin itsaccountin g system. Fortheyearended December31,2003,the police jury adopted modified accrual based budgets for th e G eneralfund and allspecialrevenue fu nds exceptth e C rim inal Court Special Revenue Fund, which is exem pt from th e requirem ents of the Local G overnm entbudgeta ctand th e W orkforce Investm enta ctspecialrevenue Fund w hich is accounted for on a June 30thfiscalyear basis. The budgetary com parison statem ent included in the accom pan ying financialstatem entsincludesth e origina ladopted budgets and allsubsequentamendments.the following schedule reconcilesthe excess(deficiency) of revenues and oth er sources over expenditures and other uses of th e specialrevenue fu ndsshown on StatementC to the amountsshown on StatementB (GAAP basis): Excessof revenues and oth er sourcesoverexpenditures an d otheruses(budgetbasis)statementc $532,652 Add Crim inalcourtfund notbudgeted (18,235) Excessof revenues and oth ersourcesoverexpenditures and otheruses(gaap basis)statementb $514,417 F. CASH AND CASH EQUIVALENTS Understate law,the police jury may depositfundsin deman d deposits,interest bear in g dem an d deposits,m oney m arket accoun ts,or tim e deposits w ith sta te banks organized under Louisiana law and nationalbankshaving principaloffices in Louisiana. AtDecember31,2003,the police jur y ha scash and cash equivalents(book balances),net of bank overdrafts,totaling $794,803,asfollows: D em and deposits Petty cash $794, Tota l These deposits are sta ted atcost,w hich approxim ates m arket. U nder sta te law, these deposits,or th e resulting bank balances,m ustbe secured by federaldepositinsurance of th e pledge of securities ow ned by th e fiscalagentbank. The m arketvalue of th e pledged securitiesplusth e federaldepositinsuran ce m ustatalltim esequalth e am ounton depositw ith the fiscalagent. These securitiesare held in th e nam e of th e pledging fiscal agentbank in a holding or custodialbank thatism utu ally acceptable to both parties. Cash and cash equivalents(bank balances)atdecember31,2003,are secured asfollows: - 18-

21 U N IO N PA RISH PO LICE JURY Notesto the FinancialStatements(Continued) Bank Balances Federaldepositinsurance Pledged securities(uncollateralized) $ $360, Tota l Because the pledged securitiesare held by a custodialbank in the nam e of the fiscal agentbank ratherthan in the name ofthe police jury,they areconsidered uncolateralized (Category 3)underthe provisionsof GASB Codification C However,Louisiana Revised Statute 39:1229 im posesa statu tory requirem enton th e custodialbank to advertise and sellthe pledged securitieswithin 10 daysofbeing notified by the police jury thatthe fiscalagentbank hasfailed to pay deposited fundsupon dem and. Further,LRS 39:1224 statesthatsecuritiesheld by a third party shalbe deemed to beheld in the police jury 's na m e. Investmentsheld atdecember31,2003consistof$4,126,473,in thelouisiana AssetM anagement Pool(LAM P),a localgovernment investment pool. In accordance w ith G A SB Codification Section ,the investm ent in LAM P atd ecem ber 31,2003 is notcategorized in the three risk categories provided by GA SB Codification Section because th e investm ent is in th e poolof fundsand th erefore notevidenced by securities th atexistin physicalor book ent ry form. LA M P isadm inistered by LA M P,Inc.,a non-profitcorporation organized under th e law sof the Sta te of Louisiana. O nly localgovernm ententitieshaving contracted to participate in LAM P have an in vestm ent in terest in its pool of assets. The prim ary objective oflam P isto provide asafe enviromnentfortheplacementofpublic fundsin short-term,high quality in vestm ents. The LA M P portfolio includesonly securities and oth er obligations in w hich localgovernm ents in Lo uisiana are auth orized to invest in accordance w ith LSA -R.S.33:2955. Effective A ugust1,2001,la M P'sinvestm ent guidelinesw ere am ended to perm it the in vestm entin governm ent-only m oney m arketfunds.in its2001regular Session,the Louisiana Legislature(Sena te BilNo.512,Act701)enacted LSA -R.S.33:2955(A)(1)(h) w hich allow s al l m unicipalities, parishes, school boar ds, and any oth er political subdivisionsof the State to investin "investm entgrade (A-l/P-l)comm ercialpaperof dom estic U nited Sta tescorp orations." Effective O ctober 1,2001,LAM P's Investm ent Guidelines w ere am ended to allow the lim ited investm entin A -1 or A -1+ com m ercial paper. 19-

22 U N IO N PA RISH POLICE JU RY Notesto the FinancialStatements(Continued) The dollarw eighted average portfolio m aturity of LA M P assetsisrestricted to not m ore than 90 days,and consistsof no securitiesw ith a m atu rity in excessof 397 days. LAM P is designed to be highly liquid to give itsparticipants im m ediate access to their accountbalances. The investm ents in LAM P are stated atfair value based on quoted m arketrates. The fairvalue isdeterm ined on a w eekly basisby LAM P and the value of the position in the externalinvestm entpoolisth e sam e asth e value of the poolshares. LAM P,Inc.issubjectto theregulatory oversightofthe state treasurerand the board of directors. LA M P isnotregistered w ith th e SEC asan investm entcom pany. H. AN NU A L AN D SICK LEA VE Full-tim e em ployeesof the U nion Parish Library earn from 10 to 20 daysof annual leave each year,depending upon th eirclassification and length of service. A fter ten year s of continuousservice,em ployeesreceive an additionaltw o daysof an ualleave each year. A nnualleave cannotbe carried forward to succeeding years. Full-tim e em ployeesearn 12 days of sick leave each year w hile em ployeesw orking betw een 20 and 40 hoursper w eek earn sick leave on a pro rata basis. Sick leave can ot be carried forw ard to suceeding years. Em ployeesof th e districtattorney'soffice paid from th e Crim inalcourtspecial Revenue Fn d earn 12 daysof annualleave and 12 days of sick leave per year. Leave cannotbe accum ulated an d carried forw ard to succeeding year s. There isno form alleave policy foremployeesofthedistrictjudge'soffice paid from the CriminalCourtFund. Allfu l-time employeesofthe police jury earn annualleaveatratesvarying from 1 to 18 daysperyear,depending upon th eir length of service. A llperm an entpart-tim e em ployeesearn an ualleave on a pro rata basis. U pon voluntary resignation,retirem ent, ordeath,accum ulated an ualleave of up to 300 hours ispaid atthe em ployee's current rate of pay. In addition,allfull-tim e em ployeesearn from 2 to 18 daysof sick leave each year an d allperm anentpart-tim e em ployeesearn sick leave on a pro rata basis. Sick leave m ay be accum ulated to an unlim ited num ber of days. Em ployeeshave the option,upon retirem ent, of bein g paid for sick leave up to 100 hours or applying sick leave to retirement. AtDecember31,2003,employeesofthe policejury have accumulated and vested $148,976,ofemployee leave benefits,which wascomputed in accordance with G A SB Codification Section C60. The cost of current leave privileges,com puted in accordance w ith th e previouscodification,isrecognized asa currentyear expenditure in the governm enta lfu nds w hen leave is actu ally taken. The costof leave privileges not requiring current resource sisrecorded in th e generallong-term obligationsaccountgroup. -20-

23 exceeded the policies'coverage am ounts SA LES TAXE S U nion Parish hasa one per centsalesand use tax,w hich w aspassed by the voters on April30,1983,foran indefinite period. The netproceedsof the tax (afternecessary costsof collection)are used: (1) to construct,acquire,improve,maintain,and operate solid waste collection and disposalfacilities;(2)to cons truct,improve,and m aintain streets,roads,and bridges;and (3)to fund the retirem entof bondsissued to constructany of th e above capitalfacilities. K. TO TAL CO LUM N S O N C O M BINE D STA TEM EN TS Tota l colum ns on th e com bined sta tem ents are captioned M em orandum O nly (overview)to indicate thatthey are presented only to facilitate financialanalysis.data in these colum ns do not present financialposition,results of operations,or changes in financialposition in conform ity w ith generally accepted accounting principles. N either issuch data com parable to a consolidation. Interfund elim ina tions have notbeen m ade in th e aggregation of thisdata. LEV IED TAX ES The follow ing isa sum m ary of auth orized and levied ad valorem taxesfor the year Par ishw ide ta xes: G eneralfund Road M aintenance Road C onstru ction Library Authorized Levied M illage M illage Expiration D ate 2.57 Indefini~

24 U N ION PA RISH PO LICE JU RY Notesto the FinancialStatements(Continued) H ealth U nit Councilon A ging Authorized Levied M illage M illage Expiration D ate The difference between auth orized and levied m illages isthe resultof reassessm ents of taxable property in the parish asrequired by Article 7,Section 18 of the Louisiana Constitution of The follow ing schedule lists the ten principaltaxpayers for the parish and their 2003 assessed valuation (amountsexpressed in thousands): G ATX RailCorporation Con A gra Poultry Trans U nion Interstate EnervestOperating Co. Entergy La. Railcar Leasing,LLC A CF Industries Claiborne Electric C enterp ointenergy G as Plum Creek Southern Total A ssessed V aluation $9,714 7,475 4,561 3,310 2,848 2,336 2,305 2,114 1, Percent of Total A ssessed V aluation 8.04% 6.18% 3.77% 2.74% 2.36% 1.93 % 1.91% 1.75% 1.60% 1.46% 31.74% 3. RE CEIV A BLES The follow ing isa sum m ary of receivablesatd ecem ber 31,2003 Classof Receivable Taxes-A d valorem G rant s: Federal State Fees,chargesand com m issions for services O ther Tota l General Fund Special R evenue Capita l Projects T otal $386,069 $1,361,978 $1,748,047 11, ,555 34, ,106 4, , $50,388 36,939 96, , , A

25 U N IO N PA RISH PO LICE JUR Y Farrnerville,Louisiana Notesto the FinancialStatements(Cont inued) G ENE RA L FIX ED A SSETS 2003 The follow ing schedule presentschangesin generalfixed assetsfor the year ended D ecem ber 31 Police Jury: Land Buildings Vehicles Furniture Public works equipm ent O ther equipm ent Equipm entunder capitallease Construction in progress Totalpolicejury Library : Land Buildin gs Vehicles Furnitu re Equipm ent Books,periodicals,etc Total library A irport: Land Im provem ents Totalairport Fire Protection D istricts: Buildings Equipm ent Totalfire protection districts Randolph W atersystem - W ellan d pump station W eststerlington Sew er System -im provements Total Balan ce January 1 $262,022 7,135,715 1,624, ,158 3,332, , , , ,774 87,285 12,378 92, Additions Deletions $118,000 30,600 9, ,448 (318,114) ,774 28,386 38, , (502,072) (820,186) (305) (8,664) (4,621) (13,590) NONE 514,415 21, NONE $120, NON E NO NE NONE $17,128,547 $1,876,604 ($833,776) Balan ce Decem ber31 $262,022 7,253,715 1,655, ,730 3,631, , , , ,774 87,285 12,546 93, ) , , $18,171, PEN SIO N PLAN Substant ially all em ployees of the U nion Parish Police Jury are m em bers of th e Parochial EmployeesRetirementSystem of Lo uisiana (System),a cost-sharing,multiple-employerdef'med benefit - 23-

26 U N IO N PA RISH PO LICE JU RY Notesto the FinancialStatements(Continued) pension plan adm inistered by a separate board of tru stees. The Syste m iscom posed of tw o distinctplans, Plan A and Plan B,with separateassetsand benefitprovisions. A lemployeesofthe policejury are m em bersof Plan A. A llperm anent em ployeesw orking atleasttw enty-eighthoursper w eek w ho are paid w holly or in partfrom parish fundsand allelected parish officialsar e eligible to participate in the System. U nder Plan A,em ployees w ho retire atorafter age 60 w ith atleast 10 years of creditable service,atorafter age 55 w ith atleast25 years of creditable service,or atany age w ith atleast30 years of creditable service are entitled to a retirem entbenefit,payable m onthly for life,equalto 3 per centof th eir final average salary for each year of credita ble service. H ow ever,for those em ployeesw ho w ere m em bers of th e supplem enta lplan only before January 1,1980,the benefitisequalto one percentof finalaverage salary plus$24 foreach yearof supplemental-plan-only service earned before January 1,1980,plus3 per centof f'm al-average salary for each salary for each year of service credited afterthe revision date. Finalaverage salary isthe employee'saverage salary overthe 36 consecutive orjoined monthsthat produce the highestaverage. Em ployees w ho term ina te w ith atleastth e am ountof credita ble service stated above,and do notw ithdraw th eir em ployee contributions,m ay retire atthe agesspecified above and receive the benefits accrued to their date of term ina tion. The system also provides death an d disability benefits. Benefitsare esta blished oram ended by sta te sta tute. The System issues an annual publicly available report that includes financial statem ents an d required supplem enta ry inform ation for th e System. Thatreportm ay be obtained by w riting to th e ParochialEm ployees'retirem entsystem of Louisiana,PostO fi ce Box 14619,Baton Rouge,Louisiana ,orby calling (504) U nder Plan A,m em bersare required by state sta tu te to contribute 9.50 per centof th eir annual covered salary and the U nion Parish Police Jury isrequired to contribute atan actu arially determ ined rate. The currentrate is7.75 per centof annual covered payroll. C ontributionsto th e system also include onefourth ofone percent(exceptorleansand EastBaton Rouge Parishes)ofthe taxesshown to be colectible by the ta x rolls of each parish. These ta x dollars are divided betw een Plan A and Plan B based proportiona tely on the salar iesof th e active m em bersof each plan.the contribution requirem ents of plan m em bers and the U nion Parish Police Jury are established and m ay be am ended by state statu te. A s provided by Louisiana Revised Statu te 11:103,th e em ployer contributions are determ ined by actuarial valuation an d are subjectto changeeach year based on the resultsofthe valuation forthe priorfiscal year. The U nion Parish Police Jury's contributionsto th e System under Plan A for th e years ending December31,2003,2002,and,2001,were $164,336,$159,886,and $150,215,resPectively,equalto th e required contributionsfor each year. PO ST RE TIREM EN T H EA LTH C AR E AND LIFE IN SU R AN CE BENE FITS The U nion Parish Police Jury providescertain continuing health care an d life insurance benefits -24-

27 U N ION PAR ISH PO LICE JU RY Notesto the FinancialStatements(Continued) foritsretired employees. Substantialy allofthepolicejury'semployeesbecomeeligibleforthese benefitsifthey reach normal retirement age while working forthe police jury.these benefitsforretirees and sim ilar benefits for active em ployees are provided through an insurance com pany w hose m onthly premiumsare paid jointly by theemployee and by thepolice jury. The police jury recognizesthe cost ofproviding these benefits(policejury'sportion ofpremiums)asan expenditurewhen paid during the year,which was$386,966,for2003. Of thatamount,$33,498,wasforretiree benefits. C APITA L LEA SES The police jury records items under capitalleases as an asset and an obligation in the accompanying financialstatements.atdecember31,2003,the policejury hasonecapitallease in effect forequipment.the lease had an originalrecorded am ountof$124,007.the lease obligation isretired from th e Sales Tax Special Revenue Fund. The follow ing is a sum m ary of future m inim um lease paym ents,togetherw ith the presentvalue of the netmi nim um lease paym ents,as of D ecem ber 31,2003: Y ear 2004 Less am ountrepresenting in terest Presentvalue of netm inim um lease paym ents C H A N G ES IN G ENE R A L LO N G -TER M O BLIG A TIO N S The follow ing isa sum m ary of th e long-term obligations transactions for th e year ended D ecem ber 31,2003: Balance atjan uary 1 Additiorts Deductions Adjustment1 Certificates of Indebtedness $2,585, ,COO (467,000) Capital Annual Sick Leases Le ave Leave $96,902 $73,774 $62,409 70,783 84,806 (43,422) (74,450) (74,688) 6,949 (607) Landfill Closure/Post Closure Care $3,399, ,610 Total $6,217,415 1,288,199 (659,560) 6,342 BalanceatDecember31 $2,553,000 $53,480 $77~056 $71,920 ~4,096,940 $6,852,396 1A sdiscussed in note 1G, upon separation from em ploym ent,em ployeesare paid foraccum ulated leaveattheircurrentrate ofpay.the adjustmentisforthepurpose ofadjusting amountsforannualleave th atexceed th e m axim um of 300 hours an d am ountsfor sick leave thatexceed 100 hours. -25-

28 U N ION PA RISH PO LICE JU RY Notesto the FinancialStatements(Continued) Certificatesof indebtednessatd ecem ber 31,2003,are com prised of th e follow ing Certificatesof Indebtedness-$125,000 issue on June 2,1999,forthe purpose of purchasing em ergency telephone equipm ent,principalisdue in annualinstallm ents of $27,424 to $28,060 through M ay 1,2004 with interestat4.61percentper annum. Debtretirementpayments are made from the Comm unicationsfund. $27,000 CertificatesofIndebtedness-$295,000 issue on July 12,1999 forthe purpose of paying th e costs of fin ancing and/or refina ncing the purchase of vehicles and equipm entand paying th e costsincurred in connection w ith the issuance thereof. The principalisdue in annualins tallm ents of$65,585 to $66,629 through July 1, 2004 w ith in terestat4.78 per centper annum. D ebtretirem entpaym entsare m ade from th e Road M aintena nce and SalesTax Funds. 64,000 Certificates of Indebtedness - $490,000 issue of September 15, 1999 for the purpose of paying the costsof financing and/or refinancing the purchase of vehicles and equipm ent and paying the costs in curred in connection w ith the issuance thereof. The principalisdue in an ualinstallments of $108,759 to $110,350 thr ough July 1,2004 w ith in terestat4.78 per centper an um. D ebtretirem ent paym ents are m ade from the Road M aintenance and SalesTax Funds. 106,000 Certificatesof Indebtedness-$435,000 issue of November7,2003 forthe purp ose of financing the purchase of a land com pactor forth e parish solid w aste lan dfill. The principalis due in annualinstallment s of $103,000 to $115,000 through October 1,2008. D ebtretirem entpaym entsare m ade from the SalesTax Fund. 435,000 Certificatesof Indebtedness-$2,500,000 issued on M arch 15 and July 17,2000 for th e purpose of paying the costsof financing th e construction of an addition to the U nion Parish D etention Centerand paying the costsincurred in con ection w ith th e issuance th ereof. The principalis due in annualinstallments of$140,000 to $323,000 through M arch 1,2010 with interestat6 percentperan um. Debt retirem entpaym ent sare m ade from th e Detention Center DebtService Fund. 1,921,000 Total $2~553~000 The annualrequirem ents to am ortize allcertificatesof indebtednessoutsta nding atd ecem ber 31, 2003,including interestof $483,868,are asfollows: -26-

29 U N ION PAR ISH POLICE JU RY Notesto the FinancialStatements(Continued) Y ear: Total $556, , , , , $3,036,868 D UE FR O M /TO O TH ER FU N D S AtDecember31,2003,the Crim inalcourtspecialrevenue fund owes$3,617 to the GeneralFund in accordance w ith th e provisionsof Louisiana Revised Statute 15:571.11,w hich providesthatone-half of any surplusrem aining in the Crim inalcourtfund atyearend shallbe transferred to the parish General Fund. In addition,the GeneralFund owes$256 to the Comm unity DevelopmentBlock Grantcapital projectsfund elim inateitscash overdraft. 10. CH AN G ES IN AGEN CY FUND BALAN CES A sum m ary of changes in Inm ate Banking agency fund balance due to oth ers follow s Balance atjanuary 1 A dditions D eductions Balance atd ecem ber31 $31, ,811 (260,859) $31, LITIG A TIO N AN D CLA IM S AtDecember31,2003,the policejury isinvolved in severallawsuitswhich are adequately covered by the jury'sliability ins uran ce. 12. W O RK FO R CE INV E STM EN T AC T PR O G RAM The Union Parish Police Jury participatesin the W orkforce InvestmentAct(W IA)Program

30 U N ION PARISH PO LICE JU RY Notesto the FinancialStatements(Continued) funded through the Lo uisiana DepartmentofLaborby theunited StatesDepartmentofLabor.Thejury isa m em ber of th e 82nd Planning D istrictw hich iscom prised of 3 parishes. The m em bersof th e 82nd Planning D istrict,consisting of the Parishes of U nion,m orehouse,and W estcarroll and the 82nd Planning DistrictService Delivery Area (SDA)Private Industry Council,entered into an agreement.this agreem entdesignated th e presidentof the M orehouse Parish Police Jury asthe chief elected officialof the SD A and the U nion Parish Police Jury asth e W IA grant recipient. Thisagreem entnam es U nion Com m uni ty A ction A ssociation,inc.as th e adm inistrative entity. The SD A is com prised of three elem ents: Private Industry Council(PIC)-which consists of 17 m embersrepresenting a cross-section of th e SD A population. The PIC is responsible for providing guidance for program developm ent and for m onitoring th e operations of the adm ini strative entity. 2 Designated ChiefElected Official-a police jury presidentelected by hispeers from the Seventh Planning D istrict. H isresponsibilitiesare th e sam e asthe PIC. A dm ini strative Entity - th e organization selected by th e PIC to adm ini ster the program.a llactionsby the adm inistrative entity m ustbe approved by the PIC and the designated chi ef elected oficial. The designa ted chi ef elected of icialnotified th e A ssista ntsecreta ry of Labor,State of Louisiana, th atthe U ni on Com m un ity A ction A ssociation,inc.w asdesigna ted asth e adm ini strative entity for th e SDA and th atallfundsan d copiesofcorrespondence should be sentto the Union Community Action A ssociation,inc. Thisnotification also sta ted thatallbookkeeping and program docum entsw ould be maintained by the Union Com unity Action Association,Inc. Further,the Union Parish Police Jury appointed CharlesH.K elley asth e contracting ofi cerfor the W IA program to acton behalf of the police jury. The Union Parish Police Jury is the designa ted gran t recipient an d (1) has accepted fu ll responsibility forfundsexpended underthe grant,(2)hasassur ed the Louisiana Departm entoflaborthat allfundsprovided w illbe expended according to lim itationssetforth in th e Job Train ing Partnership A ct, federaland state regulations,and the approved job training plan,and (3)thatitwillreimbursethe Louisiana D epartm entof Labor foran y questioned costsw hich are ultim ately disallow ed by th e U ni ted Sta tesd epartm entof Labor. Fundsare provided by the Lo uisiana D epartm entof Labor th rough a leter of creditarrangem entinto a bank accountin the nam e of th e U nion Parish JTPA w hich operates th e day-to-day activities of th e program. -28-

31 U N ION PA RISH PO LICE JU RY Notesto the FinancialStatements(Continued) 13. LAND FILL CLO SURE AN D PO ST- CLO SUR E CAR E CO STS State and federallawsand regulationsrequirethe police jury to placea finalcoveron itslandfill w hen itstopsaccepting w aste an d to perform certain m aintenance and m onitoring functionsatthe site for thirty yearsafter closure.a lth ough finalclosure an d postclosure care costsw illbe paid only near or after thedate thatthe landfillstopsaccepting waste,thepolicejury reportsa portion ofthose closure and postclosure care costs in long-term debton Sta tem enta,based on cum ulative landfillcapacity used as ofdecember31of each year.the $4,096,940,reported aslandfillclosure and postclosure care liability atd ecem ber 31,2003,represents 54 percentof the estim ated capacity of the currently active cells. O f thatamount,$697,611,isatributable to operationsofthe currentyear.thepolicejury willrecognize the remaining estimated costofclosure and postclosure care of $3,451,801,asthe remaining capacity is filled. These am ounts are based on w hatitw ould costto perform allclosure and postclosure care in 2003.The police jury expectsto close the landfillin 2013.Actualcostsmay be higherdue to inflation, changesin technology,or changesin regulations. In itslandfillperm it,the policejur y agreed to designate$1foreach ton oftypeiiwastereceived into the landfillfor post-closure care costs.a td ecem ber31,2003,th ere are approxim ately 627,320 tons oftypeiiwaste in the landfi l.asshown on StatementA,the police jury hasdesignated $700,119,at D ecem ber31,2003,for landfillpost-closure care costs. 16. EM ER G EN C Y 911 W IRELESS SERV ICE Louisiana Revised Statutes(LRS)33: providesforthe accessability ofemergency 911 service for w ireless telephone users. The statu tes provide th atany em ergency 911 com m unications districtm ay levy a service charge,to be collected by th e w irelessservice provider,to fina nce th e costs ofim plementing such serv ice.lrs 33:9101(D)furtherprovide thatparishes,such asunion Parish,with a population betw een 20,000 an d 30,000,and w irelessservice providersin the districtshallcom plete all necessary enhancem entsfor w ireless911service w ith in eighteen m onth sof the initiallevy of th e service charge. U nion Parish Com m unications D istrictstarted collectin g th e service charge in M arch,2000. W ireless service providers were notified by letter dated M ay 29,2001,th atall action necessary to im plem entth e enhancem ents should be com pleted by Septem ber 1,2001.The districtw asnotified by A lltelon February 8,2002 thatcellular site data had been collected and subm itted to the third party provider.a td ecem ber 31,2002,allw ork necessary to im plem entw irelessservice had been com pleted. No expenditureswere made during the year,however,asshown on StatementA,$192,801isreserved in th e Com unications D istrictspecialrevenue fu nd for an y expendituresrequired for im plem entin g 911 w ireless service. -29-