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1 S~77 ~i~,~7= "~ci~s~i~'o~-~'~,~,i,~,"i~oe,~j~ VilageofFrenchSetlemențLouisiana CompilationReport FortheFiscalYearEndedDecember31,196 Jnderprovisionsofstatelaw,this reportisapublicdocument.a copyoftilereporthasbensubmit. ledtotheaudited,oreviewed, entityandotherapropriatepublic oficials.thereportisavailablefor publicinspectionathebaton RougeolficeoftheLegislativeAuditorand,whereapropriate,athe oficeoftheparishclerkofcourt ~,r~.l#.asedate
2 VilageofFrenchSetlement,Louisiana AsofandfortheYearEndedDecember31,196 WithSuplementalInformationSchedules GeneralPurposeFinancialStatements TableofContents TransmitalLeter Acountant'sCnq)ilatienReport GeneralPurposcFinancialStatements CombiuedBalmcShet-AlFundTypesandAcountGroups.A StatementofRevenues,Expenditures,andChangesinFundBalance GovcmenlalFundTypes B StatementofRevenues,Expenditures,madChangesinFundBalance NotestotheFinancialStatements Budget(GAPBasis)andActual-GovernmentalFundTypes C SuplementalnfomtionSchedules GeneralFixedAsets: ScheduleofGeneralFixedAsets IndependentAcountant'sReportonAplyingAgred-UponProcedures StatementofChangesinGeneralFixedAsets
3 TRANSMITALETER ANUALFINANCIALSTATEMENTS December31,196 OficeofLegislativeAuditor Atention:Ms.DorothyMilner 160NorthThird PostOficeBox94397 BatonRouge,Louisiana DearMs.Milner InacordmlcewithLouisianaRevisedStatute24:514,enclosedaretheanualfinancialstatementsforthe Vila?eofFrenchSetlement,LouisianasofandforthefiscalyearendedDecember31,196.Thereport includesalfundsunderthecontrolandoversightofthevilage. Theacompanying(meralpurposefinancialstatementshavebenpreparedinacordancewithgeneral3 aceptedacountingprhmiples. FloydYounger,Jr.,Mayor Vila~,eofFrenchSetlement,Louisiana Fnclosure -3-
4 BruceC.Harel,CPA BRUCEltAREL&CO. CERTIFIEDPUBLICACOUNTANTS WarenA-Wol,CPA AProfesionalAcountingCorporation Michael1~.Estay,CPA CharlesP.ltebcr[,CPA JamesDRabalais,CPA ])alei.jones,cpa 109WestMinesotaPark P.O.Box45-602FifthS KENTWODOFICE VOICE:(504) Hamond,LA70403 ParkPlaceSuite7 VOICE:(504) Kenlwod,LA704 ACOUNTANT'SCOMPILATIONREPORT FAX:(504) Americanlr~tituleofCI',~ FAX:(504) SocietyofI.ouisimlaCI'~-~ MEMBERS TileHonorableMayor,FloydYounger,Jr andmembersofileboardofaldermen VilhtgeofFrenchSetlement,Louisiana Wehavecompiled~eaeompanyingbalmlceshetoficeVilageofFrenchSetlement,Louisiana,asofDecember31, acordmlcwithfilestatementsonstmadardsforacountingandreviewservicesisuedbytheamericaninstituteof 196,andtherelatedstatementsofrevenues,expendituresandchangesinfundbalancefortheyearthenendcdin CertifiedPublicAcountants. Acompilationislimitedtopresentingintileformofinancialstatementsinfunationthatistherepresentationof management.wehavenotatditcdoreviewedtheacompanyingfinancialstatementsand,acordingly,donotcxpjcs alopinionoralyotherformofasuranceontheln. Brucelarel&Company,CPAs AProfesionalAcountingCorporation April17,
5 CombinedBalanceShel-AlFundTypesandAcountGroups VilageofFrenchSetlement,Louisiana December31,196 ExhibitA Governmental FundType General Fund Acount General Group Fixed Asets (Mcmo Tota} AsetsCashandCashEquivalents Receivables DueFromOtherGovernments 138,30$ $ Only)_ 7,039 FixedAsets 2, ,30( TotalAsets 7, $ $363,06 21S~481 1,iabilitiesandEquity Liabilities: AcnuntsPayable AcruedLiabilities Equity:luvestmentinGeneralFixedAsets TotalLiabilities 2,826$ $ FundBalance: Unreserved-[hldesignated TotalEquity TotalLiabilitiesandEquity $215, , Id,1: ~g03 Seac~ompanyingnotesandacountant'scompilationreport. - 5-
6 StatementofRevenues,Expenditures,andChangesinFundBalance VilageofFrenchSetlement,Louisiana FortheYearEndedDecember31,196 GovernmentalFundType ExhibitB Genera Revenues Fund Fines FranchiseFes OcupationalLicenses 47,243 35,716 Garbage 19,4(19 Library 21,916 BerTaxes 1,15 TobacoTaxes 2,138 StateGrant LaComisiononLawEnforcement 1%50,1,482 InterestIncome 1,249 VideoPoker 4,672 Miscelaneous TotalRevenues 8.8s Expenditures GeneralandAdministrative PublicSafety 32,787 StretsandSanitatiou TotalExpenditures 2~y!L _ 57,954 13:91 ExcesRevenues(Expenditures) 49.53( FundBalance,BeginingofYear FundBalance,EndofYear 4.32 Seacompanyingnotesandacountant'scompilationreport. -6-
7 StatementofRevenues,Expenditures,andChangesinFundBalance VilageofFrenchSetlement,Louisiana FortheYearEndedDecember31,196 Budget(GAPBasis)andActual GovernmentalFundType GeneralFund Reveues Fines Bud[~cṭ Actual Variance FranchiseFes $35,725 Ocupational.,icenses 28,050 Garbage 14,70 $47,243.(Unfaw~rable) Favorable 1,ibrary 20,50 35,716 19,409 BerTaxes TobacoTaxes 85O 21,916 7,6 4,709 1,518 1,50 StateGrant 4,30 1,15 1,416 LaComisiononLawEnforcement 15,50 2,138 InterestIncome 1,20 4, ,50 VideoPoker Miscelaneous 4,0 1, TotalRevenues 8,0 4, , Expenditures GcncTalandAdministrative Salaries&RelatedBenefits Printing&Publishing lusurance 20,0 20,586 Legal Dues&Fes 3, (586) Utilities 1,0 Repairs&Maintcum~ce TotalGeneralAndAchninistrative 32,20 4,0 3, (1o)(2) 5O 3, ,167 3,089 (167) 17 ~567L 31 PublicSafety Worker'sCompeusation AutoInsurance 1,60 Salaries Oficer'sLiability 2,30 1,519 EmployeBenefits 29,0 3,0 2, Fuel&Oil 2,70 29,17 94 Repairs 4,0 3,06 2,701 Suplies&Conferences VolunterFireDept 2,20 3,673 (17)(6)(l) CapitalExpenditures 2,70 TotalPublicSafety ,0 2,434 4,0 2,70 57~954 5,0 (234) 327 5~538 ~d,538) Seacompanyingnotesandacountant'scompilationreport:. - 7-
8 VilageofFrenchSetlement,Louisiana StatementofRevenues,Expenditures,andChangesinFundBalance Budget(GAPBasis)andActual ExhibitC FortheYearEndedDecember31,196 GovernmentalFundType GeneralFund StretsandSanitation Budget Actua Favorablc Variance Sanitation Stret&RoadExpenses Drainagehnprovements 13,80 2,60 TotalExpeuditures TotalStret&Sauitation ~50 13,87 4,482 4,501 (87) _G'_)79) 0,8~2)(3) l:',xcesrcv,anucs(expc,nditures) 24,785 49,530 (3,9.!) FundBalance,BeginingofYcar FundBalance,EndofYear Seacompanyingnotesmadacountant'scompilationreport. -8-
9 VilageofFrenchSetlement,Louisiana NotestotheFinancialStatements INTRODUCTION AsofandfortheYearEndedDecember3l,196 TheVilageofFrenchSetlemcmisthegoverningauthorityfortheVilageofFrenchSetlementandisapolilica subdivisionoftl~estateoflouisiana.thevilageisoperatedunderamayor-boardofaldermanformofgovernment TheMayormidaldermensezwefour-yeartemlsthatexpiredonJanuary1,197. Louisim~aRevisedStatute3:321givesthevilagevariouspowersinregulatingandirecXingafairsofthevilagcand itsinhahitants.themorenotableoftheseisthepowertomakeregulationsforitsowngovcmant;toregulatethe construcljonandmaintcnancofroads,bridges,andrainagesystems;toregulatethesaleofalcoholicbeverages;and toprovideforthehealthandwclthreofthepor,disadvantaged,andunemployedinthevilage.fundingtoacomplish thesetasksisprovidedbylines,berm~dalcoholicbeveragepermits,franchisetaxes,andvariousotherstateandfederal 1.SUMARYOFSIGNIFICANTACOUNTINGPOLICIES A.REPORTINGENTITY AsfhegoverningauthorityoftheincorporatedlimitsofFrenchSetlement,foreportingpurposes,theVilageol FrcJlehSelementisthefinancialreportingentityfoxFrenchSetlement,Louisiana.Thefinancialcportingc~tit? consistsof(a)theprimarygovernment(vilage),(b)organizationsforwhichtheprimarygovenunentisfinancial3 acountable,and(c)otherorganizationsforwhichnaluleandsignificanceoftheirelationshipwiththeprimzn~ gowmuncntarcsuchthatexclusionwouldcausethereportingentity'sfinancialstatementstobemisleading(,f incomplete. GovenentalAcountingStandardsBoard(GASB)StatementNo.14establishedcriteriafordeterminingwhich componentunitshouldbeconsideredpartofthevilageoffrenchsetlementforfinancialreportingpurposes ThebasicriterionforhMudingapotentialunitwithinthereportingentityisfinaucialacountability.TheGASt~ hasetforthcriterialobeconsideredindeterminingfinancialacountability.thesecriteriainclude: 1.Al)pointingavotingnmjorityofanorganization'sgoverningbody,and a.theabilityofthevilagetoimposeitswilonthatorganizationand/or b.thepotentialfortheorgmfizationtoprovidespecificfinancialbenefitstorimposespecificfinancia 2.Organizationsforwhichthevilagedoesnotapointavotingmajoritybutarefiscalydependantonthe burdensonthevilage. 3.Organizationsforwhichthereportingentityfinancialstatementswouldbemisleadingifdataofthe vilage. Basedonthepreviouscriteria,thevilagehasdetermhledthatherearenocomponentunits organizationisnotincludedbecauseofthenatureorsignificanceoftherelationship. -9-
10 NotestotheFinancialStatements(Continued) VilageofFrenchSetlement,Louisiana B.FUNDACOUNTING AsofandfortheYearEndedDecember31,196 Thevilageusesfundsandacotmtgroupstoreportonitsfmaucialpositionandfileresultsofitsoperations.Fund acountingisdesignedtodemonstratelegalcomplianceandtoaidfinancialmauagemeutbysegregatingtransactions relatingtocertaingovernmentfunctionsoractivities. Afundisaseparateacx:ountingentitywithaself-balmlciugsetofacounts.Onfileotherlmnd,anacountgroup isafinancialreportingdevicedesignedtoprovideacountabilityforcertainasetsaudliabilitiesthatarenot recordedinthefundsbecausetheydonotdirectlyafectnetexpendableavailablefinancialresources. GovernmentalFunds Governmentalfundsareusedtoacountforalormostofthemunicipality'sgeneralactivities,includingtht colectionandisbursementofspecificorlegalyrestrictedninies,theacquisitionorconstructionofgeilcla fixedasets,andtheservicingofgeneralong-term&,'bt.thevilage'sgovernmentalandisageneralfilnd 1.GeneralFund-theprincipalfundofthevilage'soficeandacountsfortheoperationsofthevilage's ofice.sourcesofrevenueincludefines,licenses,permitsandpropertytaxes.generaloperating C.BASISOFACOUNTING expendituresarepaidfromthisfund. Algovernmentalfundsarcacountedforusingthenmdifiedacrualbasisofacounting.Theirevenuesa~c recognizedwheutheybcomemeasurableandavailableascurentasets.expendflurcsarcgeneralyrecognized underthemodifiedacrualbasisofacountingm~cntherelatedfundliabilityisincured,excepthatprincipaland interestongeueralong-termdebtarerecognizedmaendue.purchasesofvariousoperatingsuplicsarcregarded asexpendituresathetimelmrchased. D.BUDGETPRACTICES AbudgetfortheyearendingDecember31,196,wasfomlalyadoptedinDecember,195 E.CASItANDCASIEQUIVALENTSANDINVESTMENTS Cashincludesamountsindemandeposits,interest-bearingdemandeposits,midnmneymarketacounts.Cash equivaleutsincludeamountsintimedepositsandthoseinvestmentswithoriginalmaturitiesof90daysorhs Underslatelaw,thevilagemaydepositfundsindemandeposits,interest-bearingdemandeposits,moneynlarkcl acounts,ortimedepositswithstatebanksorganizedunderlouisianalawandnationalbankshaving1]lcil principaloficesinlouisiana. -10-
11 VilageofFrenchSetlement,Louisiana NotestotheFhlancialStatements(Continued) F.INVENTORIES AsofaudfortheYearEndedDecember31,196 Purchaseofvariousoperatingsupliesareregardedasexpendituresathetimepurchased.Inventoriesofsuch suplies(ifauy)arenotrecordedasasetsathecloseofthefiscalyear. G.FIXEI)ASETS Fixcdasetsofgovclmnentalfundsarerecordedasexpendituresathetimepurchasedorconstructed,andthe relatedasetsarecapitalizm(reported)inthegeneralfixedasetsacountgroup.publicdomainorinfrastrucltnc arc1hotcapitalized.alfixedasetsarevaluedathistoricalcostorestimatedcostifhistoricalcostisnotavailahlc It.COMPENSATFDABSENCES Thevilagehasnopolicyrelatingtovacationandsickleave 1.FUNDEQUITY Reserves ReservesrepresenthoseportionsofundequityIcgalysegregatedforaspecificfutureuse DesignatedFundBalance Designatedfundbalaucereprcseatstentativeplansforfutureuseofinancialresources J.TOTALCOLUMNONBALANCESIET ThetotalcolunmonthebalmaceshetiscaptionedMemorandumOnlytoindicate)hatitispresentedonlyt( facilitatefinancialanalysis.datainthiscolumndoesnotpresentfinancialpositioninconformitywithgenckdl) aceptedacountingprinciples.neitherisuchdatacomparabletoaconsolidation. 2.CASltANDCASlEQUIVALENTS AtDecember31,196,thevilagehascashandcashequivalents(bokbalances)totaliug$138,30,asfolows DemldDeposits LouisianaAsetsMmgementPol Total Total "$23,507 $138,30 14,793
12 VilageofFrenchSetlement,Louisiana AsofandfortileYearEndedDecember31,196 NotestotheFinancialStatements(Continued) Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,thesedeposits(oresultingbank balances)mustbesecuredbyfederaldepositinsuranceorthepledgeofsecuritiesownedbythefiscalagenibank"l'he marketvalueofthepledgedsecuritiesplusthefederaldepositinsurancemustataltimesequalthemnountondeposit wifl~ibefiscalagent,thesesecuritiesareheldinthen~aneofthepledgingfiscalagentbankinaholdingorcuslodial bankthatismutualyaceptabletobothparties.atdecember31,196,thevilagehas$30,169indeposits(colected banh:balances)."l~e$30,169consistsofanon-interestbearingacount.itiscouredfromriskby$10,0ofederal depositinsurance.inadition,localgovernmentsinlouisianareauthorizedtoinvestinthelouisianaaset underthelawsoflouisiana,whichoperatesalocalgovermncntinvestmentpol.hwestmeltsarcstatedalcost m~agementpol,inc.,0~amp),anonprofitcorporationformedbyalinitiativeofthestatetreasurerando~ganizcd 3.INVESTMENTS AtDecember31,196,thevilagehadnoinvestments 4.RECEIVABLFS Thereceivablesof$7,039atDecember31,196,wasfi'omamountsdueforfranchisetaxes 5.DUEFROMOTItERGOVERNMENTALUNITS TheamountsduefromothergovernmentalunitsasofDecember31,196consistedofthefolowing DueFromLivingstonLibrary DucFromState 275 BerTax TobacoTax VideoPokerTax 1, PROPERTY,PLANTANDEQUIPMENT TotalDueFromOtherGovenunents 64O Asumaryofchangesingeneralfixedasetsfolows: Balance Land 01/01/96 Aditions Deletions Balance Building&ParkingArea Furniture&Fixtures Vehicles&Equipment Total 7.RELATEDPARTIES TheVilageofFrenchSetlementhasnorelatedparties $186,041 $16,838 12/3t/96 135, $ $215,481 56,869 6,
13 VilageofFrenchSetlement,Louisiana AsofandfortheYearEndedDecember31,196 NotestotheFinancialStatements(Continued) 8.AMOUNTSPAIl)ELECTEDOFICIALS FloydYounger,Jr.,Mayor 14360McaRoad FrcnchSetlement,LA7073 V.V."Jack"Brignac,Alderman POBox1 FrenchSetlcment,LA7073 PaulaBro~l,Aldcrwoman 16785Latlighway16 FrenchSetlement,LA7073 ElizabethBrignac,Aldcrwoman 1540H~y16 FrcnchSetlement,LA7073 HaryBfignac,ChiefofPolice 1540Hwy16 FrenchSetlement,LA7073 Total 60(I ,i,1 $20,1,i4-13-
14 SuplementalInformationSchedules -14-
15 GeneralFixedAsets Toacountforfixedasetsnotusedinproprietaryfundoperations -15-
16 Sea ccompanyi ngno tesmidaccoun tant 'sco mpi la tio nr epor. -t 16-
17 ScheduleofChangesinGeneralFixedAstes VilageofFrenchSetlement,Louisiana YearEndedDecember31,196 Schedule2 Buildings Parking and Furniture m~d Vchicles and
18 BruceC.Ilar~l,CPA WarenA.Wol,CPA MichaelP.Estay,CPA DaleH,Jones,CPA CharlesP.Hebert,CPA JamesD.Rabalai~,CPA BRUCEItAREL&CO. CERTIF/EDt'IYBLICACOUNTANTS AProfesionalA~u~tingCorporation 109WestMinesolaPark ParkPlaceSuite7 Hanunond,LA70403 VOICE:(504) FAX:(504) KENTWODOtICE P.O.Box45-6(12]ifthSt Kenlwod,lA704 VOICE:(504)2%595 FAX:(504) MEMBIRS American]lL~tJtule(,fCPAs Socielyofl~ui~ianaCPA~ INDEPENDENTACOUNTANT'SREPORTONAPLYINGAGRED-UPONPROCEDURES TheHonorableMayor,FloydYounger,Jr andmembersoftheboardofaldermen VilageofFrenchSetlement,Louisiana WehaveperfornledtheproceduresincludedintheLouisianaGovernmentAuditGuidemrdenumeratedbelow,~hich wereagredtobyritemanagementofthevilageoffrenchsetlement,louisianandthelegislativeauditor,stale oflouisim,solelytoasistheusersinevaluatingmanagement'sasertiousabouthevilageoffrenchsculcn/ent, Louisiana'scompliancewithcertainlawsandregulationsduringtheyearendedDecember31,196,ilcludcdinthe acompanyinglouisianaatestationquestionaire.thisagred-uponproceduresengagenlentwasperformedin acordancewithstandardsestablishedbytheamericaninstituteofcertifiedpublicacountants.thesuficiencyof theseproceduresisolelytheresponsibilityofthespecifiedusersofthereport.consequently,wcmakeno representationregardingthesuficiencyoftheproceduresdescribedbeloweitherfi)rthepurposeforwhichthis~cpo~t Iresbenrequestedorforanyotherpurpose. PublicBidLaw Selectalexpendituresmadeduringtheyea1formaterialsandsupliesexceding$5,0,orpublic~orks exceding$50,0,andeterminewlethersuchpurchasesweremadeinacordancewithlsa-rs38:?21-251(thepublicbidlaw). Tlerewasonlyonexpendituremadeduringtheyearforelectronicequipmentexceding$5,(10.We examinedncumentationwhichindicatedthathisexpenditurehadbenproperlyadvertisedandaceptedin acordancewiththeprovisionsoflsa-rs38: CodeofEthicsforPublicOficialsandPublicEmployes ObtainfromlagementalistoftheinediatefmnJlyinembersofeachboardmemberasdefiuedby1,SA-RS 42: (thecodeofeflfics),ea~dalistofoutsidebusinesinterestofalboardmembersandcmpl(,yces, aswelastheirinmacdiatefamilies. Managementprovideduswiththerequiredlistincludingthenotedinfomtion 3.Obtainfromanagementalisthlgofalemployespaiduringtheperiodunderexmniuatiou Managementprovideduswifl~therequiredlist. Determinewheflmranyofthosemployesincludedinthelistobtainedfromnranagementinagred-upon procedures(3)werealsoincludedonfirelistobtainedfromragementinagre-uponprocdtm:s(2)as inmaediatethmilymembers. Noneofthemployesincludedonfilelistofernployesprovidedbymanagement[agred-uponprocedmc(3)] apearedonthelistprovidedbymanagementinagred-uponprocedure(2). -18-
19 BRUCEltAREL&CO. CERTIFIEDPLq3L]CACOUNfANTS AProfe~siorlalAcountingCorporation Page2 Budgeth~g: 5.Obtainacopyofthelegalyadoptedbudgetandalanaen&nents 6.Tracethebudgetadoptionandamendmentstotheminutebok Managementprovideduswithacopyoftheoriginalbudgetandamendmentstothebudgetduringtileytm 7 Wewereabletotracedtileoriginalbudgetandanlendmentstotheminutes Comparetherevenuesandexpendituresofthefinalbudgetoactualrevenuesandexpenditurestodctcrmi,c ifactualrevemzesorexpendituresexcedbudgetedamountsbymorethan5%. Actualreveanesweremorethan5%overbudgetedamounts,butexpenditures(lidnotexcedbudgetamounts bynmrethan5%. AcounthtgandReporting Randomlyselect6disbursementsmadeduringtheperiodunderexaminationand (a)tracepaymentstosuportingdocumentationastoproperamountandpaye Examinationofsuportingdocumentationforeachofsixselectedisbarselnentsfoundthatpay1~cr (b)determineifpaymentswereproperlycodedtothecorectfundandgeneraledgeracount,and wasforproperamountstothecorectpayes. (c)determinewhetherpaymentsreceivedaprovalfromproperauthorities Alsixofthepaymentswereproperlycodedtotilecorectfundandgeneraledgeracount Inspectionofthedocumentationsuporthlgeachofsixselectedisbursementsindicatedaprovalflom theboardofaldermen. 9Exmninevidenceindicatingthatagendasformetingsrecordedintheminutebokwerepostedoradvc~tiscd bylsa-rs42:1through42:12(tileopenmetingslaw). ]'hevilageproperlycompliedwiththerequirementsoftheopenmetingslaw Exm~finebankdepositsfortheperiodImderexaminationandeterminewhefleranysuchdepositsapcart~ beprocedsofbankloans,bonds,orlikeindebtednes. btspectionofalbankdepositslipsfortheperiodunderexmninationshowedthatnoneofthedepositsapca "tobeprocedsofbankloans,bonds,orlikeindebtednes. -19-
20 BRUCEHARELI,&CO. CERTIFIEDPUBLICACOUN'FANTS AProfesionalAcounTingCorpatatJon Page3 AdvancesandBonuses Examinepayrolrecordsandminutesfortheyeartodeterminewhetheranypaymentshavebenmadeto employeswhichmayconstitutebonuses,advances,orgils. Wewerenotengagedto,andidnot,performanexamination,theobjectiveofwhichwouldbethexpresionofan Nopaymentstoemployesapeartobebonuses,advances,orgifts opilfiononmanagcment'sasertions.acordingly,wedonotexpresuchanopinion.hadweperfoncdaditional procedures,othermatersmighthavecometouratentionthatwouldhavebenreportedtoyoụ ThisreportisintendedsolelyfortheuseofnlanagemcmtoftheVilageofFrenchSetlement,Louisianandthe LegislativeAuditor,StateofLouisiana,andshouldnotbeusedbythosewhohavenotagredtotheproceduresand takenresponsibilityforthesuficiencyoftheproceduresfortheirpuq~oses.however,thisreportisamaterofpublic recordanditsdistributionisnotlimited. BruceHarelandCompany,CPAs AProfesionalAcountingCorporation April17,
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