EASTFELICIANAPARISHASESOR CLINTONj_LOUISIANA

Transcription

1 EASTFELICIANAPARISHASESOR CLINTONj_LOUISIANA

2 EASTFELICIANAPARISHASESOR ASOFANDFORTHEYEARENDED DECEMBER31.]96 CONTENTS Auditor'sReport StatementPaqeNc GeneralPurposeFinancialStatements: 1 ]BalanceShet-AlFundTypesand GovernmentalFunds: AcountGroups A 3 StatementofRevenues,Expenditures, '~tatementofrevenues,expenditures, andchangesinfundbalances B 4 andchangesinfundbalances- NotestotheFinancialStatements Budget(GAP)andActual C 5 7 IndependentAuditor'sReportsRequired Exhibit bygovernmentauditinqstandards: Reportonthe]internalControlStructure ReportonCompliance AB 1719

3 CERTIFIEDPUBLICACOUNTANT PHILT.GRAHAM 732GOI)\'(tODBOULI-VAR1),SUITEF~BATONROUGI-,I.OUISIANA~(t,'q~J6 7ELEPHOtqE:504/ FAX: February28,197 IndependentAuditor'sReport HonorableHoliceT.Jackson,Jr EastFelicianaParishAsesor Clinton,Louisiana FelicianaParishAsesorasofDecember31,196,andfortheyearthen ended,aslistedinthetableofcontents.thesegeneralpurpose IhaveauditedthegeneralpurposefinancialstatementsoftheEast financialstatementsaretheresponsibilityoftheeastfelicianaparish Asesor'smanagement.Myresponsibilityistoexpresanopinionon thesegeneralpurposefinancialstatementsbasedonmyaudit. ndardsandgovernmentauditinqstandards,isuedbythecomptroler anrn eraloftheunitedstates.thosestandardsrequirethatiplanand IconductedmyauditinacordancewithgeneralyaceptedaudJtSng formtheaudit;toobtainreasonableasuranceaboutwhetherthe eralpurposefinancialstatementsarefreofmaterialmistatement. auditincludesexamining,onatestbasis,evidencesuportingthe tintsandisclosuresinthegeneralpurposefinancialstatements.an stgepegeanamausiovmy odge italsoincludesasesingtheacountingprinciplesusedand nificantestimatesmadebymanagement,aswelasevaluatingthe ralcomponentunitfinancialstatementpresentation.ibelievethat auditprovidesareasonableba-';isformyopinion. abovepresentfairly,inalmaterialrespects,thefinancialposition oftheeastfelicianaparishasesorasofdecember31,196,andthe Inmyopinion,thegeneralpurposefinancialstatementsrefered~o generalyaceptedacountingprinciples. resultsofoperationsfortheyearthenendedinconformitywith FelJcianaParishAsesor'sinternalcontrolstructureandareport isuedareportdatedfebruary28,197,onmyconsiderationofeast InacordancewithGovernmentAuditinqStandards,Ihavealso datedfebruary28,197,oncompliancewithlawsandregulations. 1

4 GENERALPURPOSEFINANCIALSTATEMENT (OVERVIEW)

5 STATEMENTA EASTFELICIANAPARISHASESOR CLINTON.LOUISIANA DECEMBER GOVERNMENTALGROUP FUNDTYPEGENERAL ACOUNT ASETSANDOTHERDEBITS CashandCashEquivalents FUND FIXED ASETS (MEMORANDUM TOTAL ONLY) Revenuereceivable: Duefrom: Asesor'scompensation 189,718 84,150 Oficefurnishingsandequipment Asesor 30 LASETSAN $25,785 $84,]50 189,718 ~_25, ~274,168$25,785.$29,95=3 LIABILITIESANDFUNDEQUITY Liabilities: Dueto: Othergovernments Asesor FundEquity: TotalLiabilities 189, , , ,057 Fundbalances: :Investmentingeneralfixed Unreserved-undesignated asets TOTALLIABILITIESANDFUND TotalFundEquity -.-84,1 25,785 25,785-84,1 25,785-84,1].i i09,896 EQUITY Seacompanyingnotes 3andacountant'sreport

6 STATEMENTB O GO DTYPE-G GENERAl REVENUES _FUND Intergovernmentalrevenues: Otherevenues: Compensationfromtaxingbodies Administrativeservices EXPENDI~ Totalrevenues $189,718 Generalgovernmental- Personalservicesand 3S Operatingservices Oficesupliesand Travelexpense Totalexpenditures expense taxation: relatedbenefits $19_]~Q73 13,589 ],928 14~L5~2 ],202 8Z3 43,48] ueservice 93 YE ~49~'.L37 43_~)Z4 Seacompanyingnotes;andacountant'sreport 4

7 ~EVENUES IntergovernmentalRevenues: Compensationfromtaxing UseofMoneyandProperty: Interestearnings Otherevenues: Administrativeservices Tetalrevenues STATEMENTC VARIANCE FAVORABLE BUDGET ACTUALiUNFAV_QRABI:,]~] bodies $156,0$].89,718 i0 ~XPENDITURES Generalgovernmental-taxation: Personalservicesandrelated benefits: Salaries: Asesor Deputyandothers Employesgroupinsurance Employesretirement Employesmedicare Operatingservices: AsociationDues SuretyBond Profesionalservices Oficexpenseandsuplies: Oficeexpense M~scelaneous Asesorlsalowance Travel Legalnotices Contractuallabor TotalExpenditures _1,30 157, i,i0 20 2,50 154,30 (CONTINUED) _ 1,35 _1.91, ,040 1, ,24 _147,592 Seacompanyingnotesandaecountant'sreport 5 $3,718 (]0)5~ _6.~.7os_

8

9 NOTESTOTHEFINANCIALSTATEMENTS EASTFELICIANAPARISHASESOR CLINTON.I~UISIANA DECEMBER INTRODUCTION ASprovidedbyArticleVI,Section24oftheLouisiana Constitutionof1974,theAsesoriselectedbythevotersofthe parishandservesafour-yearterm.theasesorasesesalreal andmovablepropertyintheparish,subjectoadvaloremtaxation. TheAsesorisauthorizedtoapointasmanydeputiesasmaybe necesaryfortheeficientoperationoftheoficeandprovide asistancetothetaxpayersoftheparish.thedeputiesare authorizedtoperformalfunctionsoftheofice,buttheasesor isoficialyandpecuniarilyresponsiblefortheactionscfthe deputies. TheAsesor'soficeisloc.atedinClinton,Louisiana.The Asesoremp]oysthreemployes,includingonedeputy.In acordancewithlouisianalaw,theasesorbasesrealandmovable propertyasesmentsonconditionsexistingonjanuaryi,ofthe taxyear.theasesorcompletesanasesmentlistingbymayi, ofthetaxyearandsubmitsthelisttotheparishgoverning authorityandthelouisianataxcomision,asprescribedbylaw. Oncetheasesmentlistingisaproved,theAsesorsubmitsthe asesmentroltotheparishtaxcolector,whoisresponsiblefor thecolectionandistributionoftaxestothevarioustaxing bodies. AtDecember31,196,thereare21,413realpropertyandmovable propertyasesmentstotaling$36,618,890and$23,701,470, respectively.thisrepresentsanincreaseof304asesments totaling$3,930,910overtheprioryear,dueprimarilytothe reasesmentoflandandpublicutilities. NOTE#i:SUMARYOFSIGNIFICANTACOUNTINGPOLICIES A.BASISOFPRESENTATION Theacompanyingfinancial FelicianaParishAsesorstatementsoftheEast conformitywithgeneralyaceptedacountingprinciples (GAP)asapliedtogovernmentunits.TheGovernmental havebenpreparedjn AcountingStandardsBoard(GASB)istheacepted standardsetingbodyforestablishedgovernmental acountingandfinancialreportingprinciples.

10 NOTESTOTHEFINANCIALSTATEMENTS EASTFELICIANA CLINTON.PARISHASESOR DECEMBER31~196 ]~UISIANA B.REPORTINGENTITY ASthegoverningauthorityoftheParish,foreporting purposes,theeastfeljcianaparishpolicejuryisthe financialreportingentityforeastfelicianaparish. Thefinancialreportingentityconsistsof(a)the primarygovernment(policejury),(b)organizationsfor whichtheprimarygovernmentisfinancialyacountable, and(c)otherorganizationsforwhichthenatureand significanceoftheirrelationshipwiththeprimary governmentaresuchthatexclusionwouldcausethe reportingentity'sfinancialstatementstobemisleading orincomplete. GovernmentalAcountingStandardsBoard(GASB)Statement No.14establishedcriteriadeterminingwhichcomponent unitshouldbeconsideredpartoftheeastfeliciana ParishPoliceJuryforfinancialreportingpurposes.The basicriterionforincludingapotentialcomponentunit withinthereportingentityisfinancialresponsibility. TheGASBhassetforthcriteriatobeconsideredin determiningfinancialacountability.thiscriteria includes: i.apointingavotingmajorityofanorganization's governingbody,and a.theabilityofthepolicejurytoimposeitswil b.thepotentialfortheorganizationtoprovide onthatorganizationand/or specificfinancialbenefitstoorimposespecific 2. Organizationsforwhich financialburdensonthepolicejury. apointavotingmajority 3. onthepolicejury. thepolicejurydoesnot butarefiscalydependent Organizationsforwhichthereportingentity financialstatementswouldbemisleadingifdataof theorganizationit;notincludedbecauseofthe BecausethePoliceJurymaintainsandoperatestheparish natureorsignificanceoftherelationship. Police,JuryoficeinwhichtheAsesor'sofice~s locatedandprovidesfundsforequipmentandfurnitureof

11 NOTESTOTHEFINANCIALSTATEMENTS EASTFELICIANAPARISHASESOR CLINTON.]~UISIANA DECEMBER theasesor'sofice,theasesorwasdeterminedtobe acomponentunitoftheeastfelicianaparishpolice Jury,thefinancialreportingentity.Theacompanying financialstatementspresentinformationonlyonthe fundsmaintainedbytheasesoranddonotpresent informationonthepolicejury,thegeneralgovernment servicesprovidedbythatgovernmentalunit,ortheother governmentalunitsthatcomprisethefinancialreporting entity. C.FUNDACOUNTING TheAsesorusesfundsandacountgroupstoreporton itsfinancialpositionandtheresultsofitsoperations. Fundacountingisdesignedtodemonstratelegal complianceandtoaidfinancialmanagementbysegregating transactionsrelatingtocertaingovernmentfunctionsor activities. Afundisaseparateacountingentitywithaselfbalancingsetofacounts.Anacountgroup,onthe otherhand,isafinancialreportingdevicedesignedto provideacountabilityforcertainasetsandliabilities thatarenotrecordedinthefundsbecausetheydonot directlyafectnetexpendableavailablefinancial resources. generalactivities,includingthecolectionand FundsoftheAsesorare disbursementofspecificorlegalyrestrictedmoniesand funds.governmentalfundsclasifiedasgovernmental acountfortheasesor's theacquisitionofgeneralfixedasets.governmental fundsoftheasesorinclude: GeneralFund-theGeneralFund,asprovidedby LouisianaRevisedStatute47:1906,istheprincipal fundoftheasesorandacountsfortheoperation oftheasesor'sofice.compensationreceivedfrom thevarioustaxingbodies,prescribedbyformulain LouisianaRevisedStatutes47: isacounted forinthisfund.generaloperatingexpendituresare D.BASISOFACOUNTING paidfromthisfund. Theacountingandfinancialreportingtreatmentaplied

12 NOTESTOTHEFINANCIALSTATEMENTS EASTFEL~CIANAPARISHASESOR CLINTON.]~UISIANA DECEMBER3[196 toafundisdeterminedbyitsmeasurementfocus.the GeneralFundisacountedforusingacurentfinancial resourcesmeasurementfocus.withthismeasurement focus,onlycurentasetsandcurentliabilities generalyareincluded operatingstatementof increasesanddecreases modifiedacrualbasisofacountingisusedbythe onthebalanceshet.the innetcurentasets.the thegeneralfundpresents GeneralFund.TheGeneralFundusesthefolowing practicesinrecordingrevenuesandexpenditures: Revenues Compensationfromtaxingbodiesisrecordedinthe yearadvaloremtaxesareasesed.advaloremtaxes areasesedonacalendaryearbasisandaredueon November15ofeachyear.Thecompensationis generalyreceivedindecemberofthecurentyear andjanuaryandfebruaryofthensuingyear. Interestincomeontimedepositsisrecordedwhen earnedandavailable. Otherevenuesarerecordedwhenreceived. Exloenditures Expendituresaregeneralyrecognizedunderthe modifiedacrualbasisofacountingwhentherelated E.BUDGETPRACTICES fundliabilityisincured. TheAsesorpreparesabudgetathebeginingofeach yearbaseduponprioryearexpendituresandanticipated revenuesforthebudgetyear.theproposedbudgetis preparedonamodifiedacrualbasisofacountingandis madeavailableforpublicinspectionnolaterthan15 dayspriortothebeginingofthebudgetedyear.the budgetisthenformalyadoptedbytheasesorpriorto thebeginingofthebudgetedyear.alapropriations lapseatyearend.inacordancewithlouisianarevised Statute47:1908,theAsesorcariesforwardinto subsequentyearsanyunexpiredapropriation. ]0

13 NOTESTOTHEFINANCIALSTATEMENT~ EASTFELICIANAPARISHA~ES~OR CLINTON.]~UISIANA DECEMBER31,196 F.CASHANDCASHEOUTVALENTS UnderStatelaw,theAsesormaydepositfundswithina fiscalagentbankorganizedunderthelawsofthestate oflouisiana,thelawsofanyotherstateintheunion, orthelawsoftheunitedstates.theasesormay investincertificatesandtimedepositsofstatebanks organizedunderlouisianalawandnationalbankshaving principaloficesinlouisiana.atdecember31,196, theasesorhasadeficitofcashtotaling$105,568. BankBalance ~_86178 FederalDepositInsurance ~_i00 1

14 NOTESTOTHEFINANCIALSTATEMENTS EASTFELICIANAPARISHASESOR CLINTON]~UISIANA DECEMBER G.FIXEDASETS Fixedasetsusedingovernmentalfundoperations (generalfixedasets)areacountedforinthegenera] fixedasetsacountgroup,ratherthaninthe governmentalfunds.generalfixedasetsprovidedbythe parishpolicejuryarerecordedwithintheasesor's generalfixedasetsacountgroup.fixedasetsare valuedathistoricalcost.nodepreciationhasben providedonfixedasets.theacountgroupisnota fund.itisconcernedonlywiththemeasurementof financialpositionandoesnotinvolvemeasurementof resultsofoperations. N.VACATIONANDSICKLEAVE Employesearnfromonetofourweksofvacationleave eachyeardependingonlengthofservice.vacationleave canotbeacumulated.employesarealowedsevendays sickleaveperyearwhichcanotbeacumulated.at December31,196,therearenoacumulatedandvested benefitsthatrequiredisclosuretoconformwith generalyaceptedacountingprinciples. I.lONG-TERMOBLIGATION Long-termobligationsexpectedtobefinancedfromthe GeneralFundarereportedinthegenerallong-term obligationsacountgroup.expendituresforprincipal andinterestpaymentsforlong-termobligationsare recognizedinthegenera]fundwhendue. Therearenolong-termobligationsatDecember31,196. J.FUNDEOUITY i.reserves-reservesrepresenthoseportionsofund equitynotapropriableforexpenditureorlegaly 2.DesionatedFundBalance segregatedforaspecificfutureuse. representstentativeplansforfuture designatedfund 3. financialresources. useof balance FundBalance-unresel~ed,undesignatedfundbalance hasabalanceof$84,1. 12

15 EASTFELICIANAPARISHASESOR CT.TNTON.LOUISIANA NOTESTOq'H~FINANCIALSTATEMENTS DECEMBER K.TOTALCOLUMNSONSTATEMENTS Thetotalcolumnsonthestatementsarecaptioned "MemorandumOnly"toindicatethattheyarepresented onlytofacilitatefinancialanalysis.datainthese columnsdonotpresentfinancialpositionoresultsof operationsinconformitywithgeneralyacepted acountingprinciples.neitherisuchdatacomparable toaconsolidation. NOTE#2:LEVIEDTAXES Thefolowingpublicservicebusinesesaretheprincipal taxpayersfortheparish: Percentage oftotal TaxDaver ColonialPipeline Transcontinental Entergy/GSU TexacoPipeline DixieElectric BelSouthTelecom MarathonPipeline HawcoManufacturing Felici~n~Bank&Trust BankofJackson Total Asesed Valuation $8,029,380 4,020,420 3,620,360 1,787,710 1,69,690 1,141, ,30 785,150 51,310 48,090 NOTE#3:CHANGESINGENERALFIXEDASETS NOTE#4: Asesed Valuation 13%7%6%3%3%2%1%I%i%1% 38% Asumaryofchangesingeneralfixedasets(ofice furnishingsandequipment)folows: Balance,Januaryi,196 Aditions Deductions Balance,December"31,196 $25, SubstantialyalemployesoftheEastFelicianaParish Asesor'soficearemembersoftheLouisianaAsesors 13

16 NOTESTOTHEFINANCIALSTATEMENTS EASTFELICIANAPARISHASESOR CLINTONLOUISIANA DECEMBER RetirementSystem,(System),amultiple-employer(costsharing),publicemployeretirementsystem(PERS), controledandadministeredbyaseparateboardof trustes. Alful-tlmemployeswhoareundertheageof60at thetimeoforiginalemploymentandarenotdrawing retirementbenefitsfromanyotherpublicretirement systeminlouisianaarerequiredtoparticipateinthe System.Employeswhoretireatorafterage5withat least12yearsofcreditedserviceoratorafterage50 withatleast30yearsofcreditableservicearentitled toaretirementbenefit,payablemonthlyforlife,equal to3percentoftheirfinal-averagesalaryforeachyear ofcreditedservice,nottoexcedi0percentoftheir final-averagesalary.final-averagesalaryisthe employe'saveragesalaryoverthe36consecutiveor joinedmonthsthatproducethehighestaverage. Employeswhoterminatewithatleast12yearsofservice anddonotwithdrawtheiremployecontributionsmay retireatorafterage5andreceivethebenefitacrued totheirdateofte~ination.thesystemalsoprovides deathanddisabilitybenefits.benefitsarestablished bystatestatute. TheSystemisuesananualpubliclyavailablefinancial reportthatincludesfinancialstatementsandrequired suplementaryinformationforthesystem.thatreport maybeobtainedbywritingtothelouisianaasesor's RetirementSystem,PostOficeBox1786,Shreveport, Louisiana ,orcaling(318)

17 NOTE#5: EASTFELICIANAPARISHASESOR CLINTON.LOUISIANA NOTESTOTHEFINANCIALSTATEMENTS DECEMBER fiscalyear.theeastfelicianaparishasesor's contributionstothesystemfortheyearsendingdecember 31,196,195,and194,were$14,25,$14,062,and $15,831,respectively,equaltotherequired contributionsforeachyear. POST-RETIREMENTHEALTHCAREANDLIFEINSURANCEBENEFITS TheEastFelicianaParishAsesorprovidescontinuing healthcarebenefitsforitsretiredemployes. SubstantialyaloftheAsesor'semployesbecome eligibleforthosebenefitsiftheyreachnormal retirementagewhileworkingfortheasesor.those benefitsforetiresandsimilarbenefitsforactive employesareprovidedthroughaninsurancecompanywhose monthlypremiumsarepaidjointlybytheemployesand theasesor.theasesorrecognizesthecostof providingthesebenefits,$2,76,asanexpenditurewhen paiduringtheyear. NOTE#6:EXPENDITURESOFTHEASESORNOTINCLUDEDINTHE NOTE#7: NOTE#8: CertainoperatingexpendituresoftheAsesor'sofice arepaidbytheparishpolicejuryasrequiredby LouisianaRevisedStatute3:4713.Theseexpenditures aresumarizedasfolowsandarenotincludedinthe acompanyingfinancialstatements: Oficeutilities Equipmentrentalandsuplies Total LITIGATIONANDCLAIMS $2,632 7,414 $10,046 ThereisnolitigationpendingagainsttheAsesor's oficeatdecember31,196. AsofDecember31, payabletotheeast:196,theasesor'had FelicianaParishPolice ScholBoard.Loansof$28,458and$161,260 PoliceJuryandScholBoardrespectivelyfor 196wereliquidatedinDecember, noloans Juryand fromthe theyear

18 strgovthebaswhewealikstawou o]byofisstaisra~at OTHEREPORTSREQUIREDBY GOVERNMENTAUDITINGSTANDARDS 16

19 CERTIFIEDPUBLICACOUNTAN] PHILT.GRAHAM 732GOI)WODBOUI.EVARI),SUITEF~BATONROUGE,1.OUISIANA7OSO6 TELEPHONE:504/ FAX: February28,197 Indel~endentAuditor's}~_eportonTheInternal PerformedinAcordancewithGovernmentAuditinaStandards ControlStructureBasedonanAuditof GeneralPUrDoseFinancialStatements HonorableHoliceT.Jackson EastFelicianaParishAsesor Clinton,Louisiana EastFelicianaParishAsesorasofandfortheyearended December31,]96,andhaveisuedmyreporthereondatedFebruary Ihaveauditedthegeneralpurposefinancialstatementsofthe 28,197. audi Comp that abou mate responsibleforestablishingandmaintaininganinternalcontrol structure.infulfilingthisresponsibility,estimatesand TheEastFelicianaParishAsesor'sofice'smanagementis judgmentsbymanagementarerequiredtoasestheexpected benefitsandrelatedcostsofinternalcontrolstructurepolicies andprocedures.theobjectivesofaninternalcontrolstructure aretoprovidemanagementwithreasonable,butnotabsolute, asurancethat:asetsaresafeguardedagainstlosfrom unauthorizeduseordisposition,andthattransactionsarexecuted inacordancewithmanagement'sauthorizationandrecordedproperly to]permithepreparationofgeneralpurposefinancialstatements inacordancewithgeneralyaceptedacountingprinciples. Becauseofinherentlimitationinanyinternalcontrolstructure, erorsoriregularitiesmayneverthelesocurandnotbe detected.also,projectionofanyevaluationofthestructureto futureperiodsissubjectotheriskthatproceduresmaybecome EXHIBITA 17

20 inadequatebecauseofchangesinconditionsorthatthe efectivenesofthedesignandoperationofpoliciesand proceduresmaydeteriorate. financialstatementsoftheeastfelicianaparishasesorforthe yearendeddecember31,196,iobtainedanunderstandingofthe Inplaningandperformingmyauditofthegeneralpurpose internalcontrolstructure.withrespecttotheinternalcontrol structure,iobtainedanunderstandingofthedesignofrelevant policiesandproceduresandwhethertheyhavebenplacedin operation,andiasesedcontrolriskinordertodeterminemy auditingproceduresforthepurposeofexpresingmyopiniononthe generalpurposefinancialstatementsandnottoprovideanopinion ontheinternalcontrolstructure.acordingly,idonotexpres suchanopinion. necesarilydisclosealmatersintheinternalcontrolstructu thatmightbematerialweaknesesunderthestandardsestablish Myconsiderationoftheinternalcontrolstructurewouldn bytheamericaninstituteofcertifiedpublicacountants. material~eakn~isaconditionin~hichthedesignoroperati ofoneormoreoftheinternalcontrolstructurelementsdoesn reducetoarelativelylowleveltheriskthaterors iregularitiesinamountsthatwou]dbematerialinrelationtot generalpurposefinancialstatementsbeingauditedmayocura notbedetectedwithinatimelyperiodbyemployesinthenorm courseofperformingtheirasignedfunctions.inotednomate involvingtheinternalcontrolstructureanditsoperationthat considertobematerialweaknesesasdefinedabove. FelicianaParish thedistribution Thisreport record. Asesor'sofice. isintendedfox- ofthisreport, theinformationoftheeast whichisamaterofpublic Thisisnotintendedtolimit EXHIBITA ]8

21 PHILT.GRAHAM EDPUBLICACOUNTANT 732GOD~XtOC)I)BOULEVARI),SUITEF~BATONROU(;E,LOUISIANA'0',0( TELEPHONE:504/ FAX: February28,197 IndependentAuditor'sReportonCompliance ~asedonanauditofgeneralpurpose FinancialStatementsPerformedin AcordancewithGovernmentAuditinaStandards HonorableHoliceT.Jackson EastFelicianaParishAsesor Clinton,Louisiana Ihaveauditedthegeneralpurposefinancialstatementsofthe EastFelicianaParishAsesorasofDecember31,196,andforthe yearthenended,andhaveisuedmyreportthereondatedfebruary 28,197. I audit Compt conductedmyaudit ingstandards;govern rolergeneraloft inacordancewithgen mentauditlnastandards heunitedstates;and eralyacepted,isuedbythe thelouisiana ~overnmentalauntguide,isuedbythesocietyoflouisi CertifiedPublicAcountantsarldtheLouisianaLegislativeAudit ThosestandardsrequirethatIplanandperformtheaudittobt reasonableasuranceaboutwhetherthefinancialstatements freofmaterialmistatement. anaor. ainare Compliancewithlaws,regulations,andcontractsaplicableto theeastfelicianaparishasesor'soficeistheresponsibility oftheasesor'smanagement.aspartofobtainingreasonable asuranceaboutwhetherthefinancialstatementsarefreof materialmistatement,iperformedtestsoftheeastfeliciana ParishAsesor'scompliancewithcertainprovisionsoflaws, regulations,andcontracts.however,theobjectiveofmyauditof thegeneralpurposefinancialstatementswasnottoprovidean opiniononoveralcompliancewithsuchprovisions.acordingly, donotexpressuchanopinion. Theresultsofmytests that;arerequiredtobe Standards. disclosednoinstancesofnoncompliance reported Thisreportisintendedfor FelicianaParishAsesor'sOfice. thedistributionofthisreport, record. undergovernmentauditinq theinformationoftheeast Thisisnotintendedtolimit whichisamaterofpublic EXHIBITB 19

22 PHILY.GRAHAM CER'TIFIEDPUBLICACOUN]-ANI 732GODWODBOUIJ!k/ARD,SUITEF~BATONROUGE,I.OUISIAN,.'~70806 "[I[LEPHON[:504/ ~lAX:504/ February28,197 1lonorableHoliceT.Jackson Eas'lFelicianaParishAsesor F'os'~Ofl~ceBox263 Clirdon,Louisiana7072 AsesorfortheyearendedDecember31,196,1consideredtileAsesor'sinternalcontrolinorder Inplaningandperfortl'~ingmyauditofthefinancialstatcmeltSoftheIZastFelicianaPilrisli todeterminemyauditingproceduresforthepurposeofexpresinganopitlionontilel]nancial statementsandnotoprovideasuranceonintertlalcontrol. strengtheninginternalcontrolandoperatingeficiency.thefolowingsumarizesmycoments andsugestior,sregardil'~gthismater. lowever,duringnayaudit,ibecameawareofamaterthatisartoportut',ityfo; ContractualPayments 1luringthe5'ear,tileAsesor'sofliceobtainedtheservicesofanemployeasiul independentcontractortoworkafterhours,thecompensationaridternlsoflhe agrementwerediscusedwithtlieasesor'slegalad',.'isora1dtheascsofs acountant.botlildividt~alsadvisedthatitwasaceptableilslongastilecontract '.',asignedbetwentilepartiesinvol'.'ed.uponfurtherizv,.'estig:atiozlbytile Asesor'si'~ersoncl,itwasdeterminedthathisprzlctic',',~lsilviolationofSt;it~ I,aw. Upolearningofthe",'iolzltiun,thearl-algementwasinedialelyterminzlted ItapearsthatileAsesor'sofl]cemadeareasonablecflbrtoconlpl3'x~ith instructionsgiveneot/cmilgthisemplo3'met~tarangenlent.italsoapearstheftil,." Asesor'soficetoktileapropriateactionuponlearningthathisagrement violatedstalelaw. TheAsesor'soficeshouldavoidsimilararangementsinthei\~ture

23 IlonorableloliceT.Jackson February28,197 l'a~e2 ParishAsesor.Iwilreviewthestatusofthiscomentduringmynextauditengagement.Ihaxc ThiscomentdoesnotafectmyreportdatedFebruary28,197,efthel-astFeliciana alreadydiscusedthiscomentandsugeslionwiththeasesor'spersonel,andiwilbepleased todiscusitinfurl.herdetailatyourconvenience,performanyaditionalstudyofthismailer,orto asistyouinimplementingan)'recomendationsyoufelapropriate. Verylt'lily.voui~,

24 FILECOPY OFICIAL'~ (Xeroxnecosmy=~ l~epi~$fro.~n~1~ CHNTON~LOUISIANA WITHINDEPENDENTAUDITOR'SREPORT ~OSEFI ASOFANDFORTIlEYEARENDED DECEMBER31,196 /05 D~0"o ~0,-.srtcl~ar!rovisiol repotti~.;apt, ledlot!~auc cdoc~rnent.a e:,ti!y;~;o~h,:l~bpr:h~dntepublic h-.~,~;!~(:,~msubmit-,:<loreviewed, o!sta~,elaw,~tl$ (Atk'i~'A:-;.1",oreportis~,',;<;ital:Aefor l:)ub!icin!:.:)ncti(~nat1.hebalon Rouseo!fic,~-of1heLegislalireAuditorand,v,'l~creapl)ropriale,athe oficeofthepad~,hclerkofcoljr~ ReleaseDate&~&-O_-6.~ ~- PILT.GRAIAM CERIlFIEDPLJBLICACOUNlAX