CALCASIEU SOIL A^fD WATER CONSERVATION DISTRICT Leesville, Louisiana. Annual Financial Statements June 30,2010

Transcription

1 v;?^^ CALCASIEU SOIL A^fD WATER CONSERVATION DISTRICT Leeville, Luiiana Annual Financial Statement June 30,2010 Under prviin f tate!aw, thi repft i a public dcument. Acpy f the reprt ha been ubmitted t the entity and ther apprpriate plibiic fficial. The reprt i available fr public inpectin at the Batn Ruge ffice f the LegilativeAuditr and, where apprpriate, at the ffice f the parih clerk f curt. Releae Date rljlgh]

2 CALCASIEU SOIL AND WATER CONSERVATION DISTRICT LEESVILLE, LOUISIANA ANNUAL FINANCIAI. STATEMENTS.ILT\E30,2010 TABLE OF CONTENTS Accuntant' Cmpilatin Reprt 2 Financial Statement Cmbined Balance SheetAll Fund Type and Accunt Grup 4 Cmbined Statement f Revenue, Expenditure. And Change in Fund BalanceGvernmental Fund T>'pe 5 Statement f Revenue, Expenditure, and Change In Fund BalanceBudget (GAAP Bai) and ActualGvernmental Fund Type 6 Supplementary Infrmatin 7 Schedule f Cmpenatin Paid t Bard Member 8 Page

3 EDWARD L. KRIELOW A PROPESSJOXALACCOllNTTNr. CORPORATIOX SIO JN. CUri ING v. O. DRAWER 918 JENNINGS, LA (31S) ACCOLTNTANT'S COMPILATION REPORT Calcaieu Sil and Water Cnervatin Ditrict Leeville, Luiiana We have cmpiled the accmpanying financial tatement f the Calcaieu Sil and Water Cnervatin Ditrict, a cmpnent unit f the State f Luiiana, a f and fr the year ended June 30, 2010, and the accmpanying upplementary infrmatin chedule lited in the table f cntent, which i preented nly fr upplementary analyi purpe, in accrdance with Statement f Standard fr Accunting and Review Service iued by the American Intitute f Certified Public Accuntant. A cmpilatin i limited t preenting in the frm f financial tatement and upplementary chedule, infrmatin that i the repreentatin f management f the Calcaieu Sil and Water Cnervatin Ditrict. We have nt audited r reviewed the accmpanying fmancial tatement and, accrdingly, d nt expre an pinin r any ther frm f aurance n them. Management ha elected t mit ubtantially all i"the diclure required by generally accepted accunting principle. If the mitted diclure were included in the financial tatement, they might influence the uer' cncluin abut the Ditrict' financial pifin, reuh f peratin, and the change in fund balance. Accrdingly, thee fmancial tatement are nt deigned fr the wh are nt infrmed abut uch matter. Calcaieu Sil and Water Cnervatin Ditrict did nt adpt the prviin f Gvernmental Accunting Standard Bard StatementN. 34, Baic Financial Statement and Management' Dicuin and Analyi fr State and Lcal Gvernment, fr the year ended June 30, The effect f thi departure frm generally accepted accunting principle ha nt been determined. Jenning, Luiiana December 9, 2010 Certified I*ublic Accuntant

4 FINANCIAL STATEMENTS

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6 CALCASIEU SOIL AND WATER CONvSERVATION DISTRICT LEF^VILLE, LOUISIANA GOVERNMENTAL FUND TYPES COMPARATIVE STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE ALL GOVERNMENTAL FUND TYPES FOR THE YEAR ENDED JUNE 30,2010 REVENUES Intergvernmental Revenue: Farm Bill State Fund Other Revenue: interet Incme Micellaneu RentalBuilding Seedling Sale Ttal Revenue GOVERNMENTAL FUND TYPE GENERAL FUND JUNE 30, JUNE 30, ,545 60,202 1,318 1,246 4,451 6,700 89,462 S 12J88 62,725 1,691 1,081 6,650 4,430 88,765 EXPENDITURES Operating: Operating Service Pernal Service Supplie Travel Ttal Expenditure 11,025 60, ,315 76,050 S 11,713 56, ,871 76,041 Exce (Deficiency) f revenue ver expenditure 13,412 12,724 OTHER FINANCING SOURCES (USES) Tranfer In Tranfer Out I'tal Other financing Surce (Ue) Rxce (Deficiency) f Revenue Over Expenditure and Other Surce (Ue) 13,412 12,724 Unreerved Fund BalanceBeginning 91,664 78,940 Unreerved Fund BalanceEnding 105,076 91,664 See Accuntant' Reprt. 5

7 CALCASIEU SOIL AND WATER CONSERVA I loin DISTRICT LEESVILLE, LOUISIANA GOVERNMENTAL FUND TYPES STATEMENT OF REVENUES, EXPENDITURES, AND CHANCES IN FUND BALANCEBUDGET (GAAP BASIS) AND ACTUAL FOR THE YEAR ENDED JUNE 30,2010 REVENUES Intergvernmental Revenue: Farm Bill Slate Fund Other Revenue: Interet Incme Micellaneu RentalBuilding Seedling Sale Ttal Revenue BUDGET S , ,452 6,700 S 85,390 GENERAL FUND % A. ACTUAL ,318 1,246 4,451 6,700 89,462 VARIANCE FAVORABLE (UNFAVORABLE) 2,034 1, ) 4,072 EXPENDITURES Operating: Operating Service Pernal Service Supplie Travel Ttal Expenditure 11, } ,400 76,210 S 11,025 60, , Exce (Deficiency) f revenue ver expenditure 9,180 13,412 4,232 OTHER FINANCING SOURCES (USES) Operaing Tranfer In Operating Tranier Out Ttal Other Financing Surce (Ue) Rxce (Deficiency) f Revenue Over Expenditure and Other Surce (Ue) 9,180 S 13, Unreerved Fund BalanceBeginning 91,664 91,664 Unreerved Fund BalanceRnding 100, ,076 _ 4,232 See Accuntant' Reprt. 6

8 SUPPLEMENTARY INFORMATION

9 CALCASIEU SOIL AND WATER CONSERVATION DISTRICT LEESVILLE, LOUISIANA SCHEDULE OF COMPENSATION PAID TO BOARD MEMBERS Fr the Vear Ended June 30,2010 Ventn Cbum 420 Weley Cffman 350 David Daigle 350 Gerge Dauzat 420 Beaver Knightn 420_ 1,960 See Accuntant' Reprt. 8