,~?~'I'IZ TOWNOFCULEN,LOUISLANA ANUALFINANCIALREPORT JUNE30,202. ReleaseDate_~~L~_
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1 ,~?~'I'IZ TOWNOFCULEN,LOUISLANA ANUALFINANCIALREPORT JUNE30,202 ReleaseDate_~~L~_
2 TOWNOFCULEN,LOUISIANA TABLEOFCONTENTS INDEPENDENTAUDITORS'REPORT REPORTONCOMPLIANCEANDONINTERNALCONTROLOVER FINANCIALREPORTINGBASEDONANAUDITOFINANCIAL STATEMENTSPERFORMEDINACORDANCEWITH GOVERNMENTAUDITINGSTANDARDS ManagementLeter GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW) Combinedbalanceshet-alfundtypes andacountgroups Combinedstatementofrevenues,expenditures, andchangesinfundbalances-algovernmental fundtypes Combinedstatementofrevenue,expenditures, andchangesinfundbalances-budget(cashbasis) andactual-generalandspecialrevenuefundtypes Combinedbalanceshet-proprietaryfundtypes Combinedstatementofrevenue,expenditures,and changesinretainedearnings-alproprietary fundtypes Combinedstatementsofcashflows-enterprisefunds Notestofinancialstatements Page 1 I0 1l
3 TOWNOFCULEN,LOUISIANA TABLEOFCONTENTS FINANCIALSTATEMENTSOFINDIVIDUALFUNDSANDACOUNTGROUPS GeneralFund: Comparativebalanceshet Statementofrevenues,expenditures,and andchangesinfundbalance-budget(cash Statementofexpenditurescomparedto basis)andactual budget(cashbasis) SpecialRevenueFunds: Combiningbalanceshet Combiningstatementofrevenues,expenditures, Twopercentsalestaxfund: andchangesinfundbalances Statementofrevenues,expenditures,and changesinfundbalance-budget(cashbasis) One-halfpercentsalestaxfund: andactual Statementofrevenues,expenditures,and changesinfundbalance-budget(cashbasis) andactual GeneralFixedAsetsAcountGroup: Comparativestatementofgeneralfixedasets Statementofchangesingeneralfixedasets GeneralLongTermDebtAcountGroup StatementofGeneralLong-TermDebt OtherSuplementaryInformation: ScheduleofCompensationPaidBoardMembers SumaryScheduleofPriorAuditFindings CorectiveActionPlan Page
4 JAMIESON,WISE&MARTIN APROFESIONALACOUNTINGCORPORATION M~CFU~LW.~S,C.P~ 601MAINSTRETP.O.BOX897 CARLOSE.M~R~3N,C.p.A. DA~AOW.~N~J.~'Y,C.p.A. MINDEN,LOUISIANA KRISlnNIEH.COLF~C.pJ~ FAX(318) (318) JE~RC.SM~,C.P~ JWMOCWIDE.NET ~,PEARCEJAM4ESON*C~A,(191} CERTIFtEOPUBLICACOUNTANTS MEMBERS CERTIFIEOPUBLICACOUNTANTS AMERICANtNSTITUTEOF SOCIETyOFLOUISIANA INDEPENDENTAUDITORS'REPORT TheHonorableFloydeanWhite,Mayor, TownofCulen,Louisiana andthemembersoftheboardofaldermen WehaveauditedtheacompanyingeneralpurposefinancialstatementsoftheTownofCulen, Louisiana,asofandfortheyearendedJune30,202,aslistedinthetableofcontents.These generalpurposefinancialstatementsaretheresponsibilityofthetownofculan'smanagement. Ouresponsibilityistoexpresanopiniononthesegeneralpurposefinancialstatementsbasedon ouraudit. WeconductedourauditinacordancewithauditingstandardsgeneralyaceptedintheUnited StatesofAmericandthestandardsaplicabletofinancialauditscontainedinGovernmentAuditing Standards,isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequirethatwe pianandperformtheauditobtainreasonableasuranceaboutwhetherthegeneralpurpose financialstatementsarefreofmaterialmistatement.anauditincludesexamining,onatestbasis, evidencesuportingtheamountsandisclosuresinthegeneralpurposefinancialstatements.an auditalsoincludesasesingtheacountingprinciplesusedandsignificantestimatesmadeby management,aswelasevaluatingtheoveralgeneralpurposefinancialstatementpresentation.we believethatourauditprovidesareasonablebasisforouropinion. Inouropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly,inal materialrespects,thefinancialpositionofthetownofculen,louisiana,asofjune30,202,and theresultsofitsoperationsanditscashflowsofitsproprietaryfundtypesfortheyearthenendedin conformitywithacountingprinciplesgeneralyaceptedintheunitedstatesofamerica. InacordancewithGovernmentAuditingStandards,wehavealsoisuedareportdatedDecember 17,202onourconsiderationoftheTownofCulen'sinternalcontroloverfinancialreportingand ourtestsofcompliancewithcertainprovisionsoflaws,regulations,contractsandgrants.thatreport isanintegralpartofanauditperformedinacordancewithgovernmentauditingstandardsand shouldbereadinconjunctionwiththisreportinconsideringtheresultsofouraudit.
5 Ourauditwasperformedforthepurposeoforminganopiniononthegeneralpurposefinancial statementstakenasawhole.thecombiningandindividualfundandacountgroupfinancial statementsandscheduleslistedinthetableofcontentsarepresentedforpurposesofaditional analysisandarenotarequiredpartofthegeneralpurposefinancialstatementsofthetownof Culen,Louisiana.Suchinformationhasbensubjectedtotheauditingproceduresapliedinthe auditofthegeneralpurposefinancialstatementsand,inouropinion,isfairlypresentedinal materialrespectsinrelationtothegeneralpurposefinancialstatementstakenasawhole. Minden,Louisiana December17,202
6 JAMIESON,WISE&MARTIN APROFESIONALACOUNTINGCORPORATION MICHAELW.WISE,C.PA. 601MAINSTRETP.O.BOX897 CARLO~EMARTIṆCpJ~ DA~/10W.T1N~LEy,C.pA. MINDEN,LOUISIANA KRI~'31MEH.C(.E.C.pJ~ FAX(318) (318) JENIFERC,SMI~HLC.P.A WM.PEARCEJAMIESON,C,RA.(191 CERTIFIEDPUBLICACOUNTANTS AMERICANINSTITUTEOF SOCIETYOFLOUISIANA MEMBERS CERTIFtEDPUBLtCACOUNTANTS REPORTONCOMPLIANCEANDONINTERNALCONTROLOVERFINANCIAL REPORTINGBASEDONANAUDITOFINANCIALSTATEMENTSPERFORMED INACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS TheHonorableFloydeanWhite,Mayor, TownofCulen,Louisiana andthemembersoftheboardofaldermen WehaveauditedthegeneralpurposefinancialstatementsoftheTownofCulen,Louisiana,asof andfortheyearendedjune30,202,andhaveisuedoureporthereondateddecember17,202. WeconductedourauditinacordancewithauditingstandardsgeneralyaceptedintheUnited StatesofAmericandthestandardsaplicabletofinancialauditscontainedinGovernmentAuditing Standards,isuedbytheComptrolerGeneraloftheUnitedStates. Cnmplince purposefinancialstatementsarefreofmaterialmistatement,weperformedtestsofitscompliance AspartofobtainingreasonableasuranceaboutwhetherTownofCulen,Louisiana'sgeneral withcertainprovisionsoflaws,regulations,contractsandgrants,noncompliancewithwhichcould haveadirectandmaterialefectonthedeterminationofinancialstatementamounts.however, providinganopiniononcompliancewiththoseprovisionswasnotanobjectiveofourauditand, acordingly,wedonotexpresuchanopinion.theresultsofourtestsdisclosednoinstancesof noncompliancethatarerequiredtobereportedundergovernmentauditingstandards.however,we notedcertainimaterialinstancesofnoncompliancethatwehavereportedtomanagementoftown ofculen,louisiana,inaseparateleterdateddecember17,202. Inplaningandperformingouraudit,weconsideredTownofCulen,Louisiana'sinternalcontrol overfinancialreportinginordertodetermineourauditingproceduresforthepurposeofexpresing ouropiniononthegeneralpurposefinancialstatementsandnotoprovideasuranceontheinternal controloverfinancialreporting.ourconsiderationoftheinternalcontroloverfinancialreporting
7 wouldnotnecesarilydisclosealmatersintheinternalcontroloverfinancialreportingthatmight bematerialweakneses.amaterialweaknesisaconditioninwhichthedesignoroperationofone ormoreoftheinternalcontrolcomponentsdoesnotreducetoarelativelylowleveltheriskthat mistatementsinamountsthatwouldbematerialinrelationtothegeneralpurposefinancial statementsbeingatiditedmayocurandnotbedetectedwithinatimelyperiodbyemployesinthe normalcourseofperformingtheirasignedfunctions.wenotednomatersinvolvingtheinternal controloverfinancialreportinganditsoperationthatweconsidertobematerialweakneses. Thisreportisintendedfortheinformationofmanagement,BoardofAlderman,theLegislative AuditoroftheStateofLouisianandisnotintendedtobeandshouldnotbeusedbyanyoneother thanthesespecifiedparties.underlouisianarevisedstatute24:513,thisreportisdistributedbythe LegislativeAuditorasapublicdocument. Mmden,Louisiana December17.202
8 JAMIESON,WISE&MARTIN APROFESIONALACOUNTINGCORPORATION 6(1MAINSTRETP.O.BOXS~7 MICH&ELW.WISE,C.P~. MINDEN,LOUISIANA C~LOSEM~N,C.PA DA~IDW.1NSLEY,C.pJ~ ~IS~NEH.COLE,C.PJ~ FAX(318) {318) JENIFERC.SMITH,C.pJ~. WM.PEARCEJAMIESON,C.EA.191 MEMgER$ CERTIFIEDPUBLICACOUNTANTS AMERICANINSTITUTEOF SOCIETyOFLOUISIANA MANAGEMENTLETER TheHonorableFloydeanWhite,Mayor, TownofCulen,Louisiana andthemembersoftheboardofaldermen WehaveauditedthefinancialstatementsoftheTownofCulen,Louisiana,asofandfortheyear endedjune30,202,andhaveisuedoureporthereondateddecember17,202. Inconectionwithouraudit,wemadecertainobservationsrelativetotherecordsmaintained,the acountingproceduresinefect,andtheoveraladministrationofthefinancialafairsofthetown, Asasuplementothereports,wesubmitforyourconsiderationpertainingtothefolowing observationswhichdidnotmethecriteriaofbeingmaterialtothegeneralpurposefinancial statements. Complianceitemsconsiderednon-materialtogeneralpurposefinancialstatements Article7,Section14oftheLouisianaConstitutionof1974prohibitsthefunds,credit,propertyor thingsofvaluefrombeingloaned,pledged,ordonatedtorforanyperson,asociation,or corporation.thetownofculenenteredintothefolowingtransactionsduringtheyearendedjune : TheTownofCulenpaidtheBoys&GirlsClub$4,0.Awritencoperativendeavor agrementwaspreparedbythetowntosuporthistransaction.however,acordingto OpinionNumber isuedbytheDepartmentofJustice,amunicipalitymaynot simplydonatefundstoanagencysuchastheboysandgirlsclubofamerica.itcan, however,expendpublicfundsforaprogramofsocialwelfarefortheaidandsuportofthe nedyprovidedthatherexistobjectivecriteriatoproperlyidentifythosewhoarenedy.
9 TheTownofCulenprovidedservicesandfundstotheHopeCenter.Althoughboththe curentandformermayorsofculenaserthatacoperativendeavorexistsbetwenthe TownandtheHopeCenter,nowritencoperativendeavorwasprovidedasevidenceto suportheirasertion. ~Duringourtestworkofutilitybilings,wenotedtheTownofCulenhadnotadheredtoits utilitycutofpolicyofcutingofpastdueacounts. PerOpinion ,isuedbytheDepartmentofJustice,foracoperativendeavortobelegaly permisible,itmustbemadepursuantoalegalobligation;mustbeforapublicpurpose;and,itmust resultinapublicbenefitwhichisproportionatetoitscost.werecomendthathetowndetermine ifithasalegalobligationtoexpendpublicfundsandevidencethisdeterminationbyavalidstatute, ordinance,charter,contractoratorneygeneralopinion.inadition,werecomendthetown adheretothecutofpolicyandconsidertheuseofacolectionagencytopursuepastdueacountṣ PriorauditfindingshavebenadresedbytheTownmanagementunlesincludedintheabove coments.shouldyouhaveanyquestionsconcerningthecontentsofthisleterorifwecanbeof anyaditionalservice,pleasecontactusatyourconvenience. Verytrulyours, Jamieson,Wise&Martin December17.202
10 GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW)
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13 TOWNOFCULEN,LOUISIANA COMBINEDSTATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCES ALGOVERNMENTALFUNDTYPES YearEndedJune30,202 Revenues: Taxes Licensesandpermits Intergovernmental Chargesforservices Finesandforfeits Interest Miscelaneous Totalrevenues Expenditures: Chxrent- Generalgovernment Publicsafety-Police Highwaysandstrets Sanitation Cultureandrecreation Debtservice Totalexpenditures General $10,715 54,95 17,420 50,69 17,316 3,942 14, , ,48 173,828 16,731 39,846 21, ,27 Exces(deficiency)ofrevenuesover expenditures (140,984) Otherfinancingsources(uses): Saleofcapitalasets Operatingtransfersin Operatingtransfersout Totalotherfinancingsources(uses) Exces(deficiency)ofrevenuesandother sourcesoverexpendituresandotheruses Fundbalancesatbeginingofyear Fundbalancesatendofyear 20 18,641 18,841 (2,143) 172,56 $150,423 Special Revenue 108,520 4,635 13,15 1, , (18,641) (18,641) (13,985) 30, ,294 Theacompanyingnotesareanintegralpartofthisfinancialstatement. Totals (MemorandumOnly ,235 54,95 17,420 50,69 17,316 8,57 14~ , ,828 16,731 39,846 7, ,452 58,105 26,685 50,636 19,403 19,362 8, ~40_8 268, ,630 16,031 37,545 2,29 29,605 52,272 (36,328)(12,864) 20 18,641 (18,641) 20 (36,128) 472,845 9,781 (9,781) (12,864)
14 COMBINEDSTATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFLrNDBALANCE BUDGET(CASHBASIS)ANDACTUAL-GENERALANDSPECIALREVENUEFUNDTYPES TOWNOFCULEN,LOUISIANA YEARENDEDJUNE30,202 GeneralFund Revenues: Taxes Budget onbudgetary Actual Variance- Licensesandperm~ IntergovemraentsI $10,80 Basis10,709 (Unfavorable) Favorable Chargesforservices 48,135 Finesandforfeits 136,950 Interest 48,50 Miscelaneous I5,10 [6,563 54,890 (91) 4,187 49,901 12,105 17,763,942 29,6I31,40I 6,75 15~85 2,6 (245) 2,980 Expenditures: Totalrevenues Generalgovernment Publicsafety- Highwaysandstrets Polioe 185, , ,294 Sanitation Cultureandrecreation Debtservice 42,I20 19,90 171,451 (1,025) 16,561 39,495 9,859 3,39 2,625 Totalexpenditures , ,345 1,547 Exces(deficiency)ofrevenues Otherfinancingsources(uses) overexpenditures (175,743) (16,319) 59A24 Saleofcapitalasets Operatingtransfersin Operatingtransfersout 140, , (2,016) Exces(deficiency)ofrevenuesandother Totalotherfinancingsources(uses) 140,20 1I8,184_.(2,016) sourcesoverexpendltu~esmadotheruses Fundbalancesatbeginingofyear Fundbalancesatendofyear $162,6 198, ,287 (45,92) Theacompanyingnotesareanintegralpartofthisfinancialstatement.
15 SpecialRevenueFuads Bud6et onbudgetary Actual Variance- Favorable 107,20 4,146 3,90 4, _429 4,329 1,375 1,395 (20) 7.0 7,054 (54) 8,375 8,49 (74) ,25 (140,0) (140,0) (17,984) (17,984) 2, ,272 (1,04) ,
16 ASETS Curentasets: CashCartificatesofdeposit Investments Acountsreceivable-customers Aecotmtsreceivable-other SupliesInventory-atcost(FIFO) Duefromotherfunds Totalcurentasets Restrictedasets: Cash-Customers'meterdeposits Investments Certificatesofdeposit- Bondsinkingfland Bondreservefund Bondcontingencyfired Totalrestrictedasets Plantandequipment-atcost Lesacanmnlatedepreciation Otherasets: Unamortizedbondisuance expense(net) Totalotherasets Totalasets TOWNOFCULEN,LOUISIANA ENTERPRISEFUNDS COMBINEDBALANCESHET June Water Fund 10,060 1, ,434 14, , ,534 3, ,515 1,134,024 (597,87) S~rFund 2, ,702 25,190 4, ,090 2,581 16, ,592,214 (1,612,278) ,2726,272 Totals (MemorandumOnly ,619 2,050 1,06,136 39, , , ,58I 16, ,726,238 (2,210,I65) 1,516,073 6,272 6,272 23,394 12,136 1,058,905 35, , ,78 20~81 2,581 14,871 15,54 56,865 3,719,581 (2,07,89) ,481 Theacompanyingnotesareanintegralpartofthesefinancialstatements.
17 LiabilitiesandFundEquity Curentliabilities: Payablefromcurentasets- Acountspayable Curentportionbondspayable Duetotherfimds Payablefromrestrictedasets- Customers'smeterdeposits Water Fund $4,405 8,361 21,513 Totalcurentliabilities 34,279 Long-termliabilities: Bondspayable Totalong-texanliabilities Totaliabilities 34,279 Fundequity: Contributedcapital- Municipality Federalrevenuesharing Inaidofcanstmc'tiat Federalgrantsandstategrants Retainedearnings Totalfundequity Totaliabilitiesandfundequity 127,398 60,202 84, ,173 (4,174) 78,907 $823,186 SewerFund 5, ,8562, =369 1,464,94545 Totals (MemorandumONV , ,856 1, , ,767 60,202 84,308 1,986,18 (3~729) 1,19 15,541 4, , , , ,767 60,202 84,308 2,026,234 48,837 1,630,7592,419,62,512,348
18 TOWNOFCULEN,LOUISIANA COMBINEDSTATEMENTOFREVSbKTF~,EXPENSES,ANDCHANGES1N RET.a2NEDEARNINGS-ALPKOPRIETARYFUNDTYPES YearEndedJune Operatingrevenues: Chargesforservices- Watersales Sewerservicecharges Reconectcharges Tie-incharges Delinquentchargesandpenalfies Miscelaneousrevenue Totaloperatingrevenues Operatingexpenses: Salaries Payroltaxes Instlrat/c4~ Repairsandmaintenance Suplies Utilities Amo~ization Depreciation Oficesuplies Acountingandlegai Scholsandtraining Testingandperaits BadDebt MisceUaneous Totsloperatingexpenses operating(los) Non-eperatingrevenues(expenses) Interestexpense Interestrevenue Totalnon-operatingrevenues(expenses) Net(los) Water Fund $79,469 1, ,484 43, Zo12 7,459 5,498 15,808 27,80 1,743 2, Sewer Fund 147, , ,586 45,604 3,6176,132 31,6471,178 19, , ,963952,7603, fl , , ,070 8,9707,031 13,14 39, , , ,7606,3672,540 34,073 74, ,019 2,165608, , ,581 12,620 49,032O9 131o8471,9585, (38,467)(69,536)(108,03)(10,895) (13,41)(13,41)(1,238) 6,82821~93428,76262~ ,49315,32151,635 Adepreciationonfixedasetsacquiredbygrants,antit[ements, (31,639)(61,043)(92,682)(59,260) andsharedrevenuesexternalyre.riotedforcapitalacquisitions andconstructionthatreducescontributedcapital 20, ,16 Retainedearnings-begumgofyear Retainedearnings-endofyear 6,79842, ,981 Theacompanyingnotesareanintegral,partofthisfinancialstatemant
19 TOWNOFCULEN,LOUISIANA ENTERPRISEFUNDS COMBINEDSTATEMENTOFCASHFLOWS YearEndedJune30,202 Cashflowsfromoperalingactivities: Cashreceivedfromcustomers Cashpaymentsforsupliesandservices Cashpaymentforsalaries Otheroperatingrevenues Netcashprovided(used)byoperatingactivities Cashflowsfromcapitalandrentedfinancingactivities: Purchaseofasets Principalpaymentsonlong-tern1debt Interestpaymentsonlong-termdebt Netcashusedbycapitalandrelatedfinancingactivities CashflowsfromInvestingactivities: Depositswithinvestmentpols Interestearnedoncashandcashinvestments Withdrawalsfrominvestmentpols Netcashprovided(used)byinvestingactivities Net(decrease)incashandcashequivalents Cashandcashequivalentsatbe:~aingofyear Cashandcashequivalentsatendofyear Reconciliationofoperatingincometonetcash providedbyoperatingactivities: Operatinglos Adjustmentstoreconcileoperatingincome tonetcashprovidedbyoperatingactivities: Depreciationandamortization (increase)decreaseinacountsreceivable (Increase)decreaseinacountsreceivable-other (Increase)decreaseinduefromotherfunds (Increase)decreaseininventory Increase(decrease)inacountspayable Increase(decrease)induetotherfunds Increase(decrease)indeposits Netcashprovidedbyoperatingactivities Water Fund $76.45 (48.165) (43,36)146 (14.930) Sewer Fund 152,21 (74,642) (45,604) 17 31,982 (6.657) (6,657) (6,73o) 6, (1, $15.28 (35,531) (13,41) (48,972) (21,o2o) 21, (16,076) 5,537 39,461 MemorandumOni~ ,6 (12.807) (8,970) (6,657) (35,531) (13,41) (5,629) (27,750) 28, ,565) 72,314 54, ,974 ( ) (91,217) 38O 21,291 (4,489) (39,507) (13,548) (57,54) (60,504) 62,872 19,898 2,26 (13,987) ,314, $(38,467)(69,536)(108,03)(10,895) 104,605(80)305 (1,o34) (1.478) 132,485 (3,915)327 (142) (2,56) (1,647) 2,240 (1,727) 132,056 (2,198) (353) (645) (1.567) 4, Theacompanyingsoresareanintegralpartofthisfinancialstatement.
20 TOWNOFCLrLEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 1.Sumaryofsimaificantaceotmtin~13olicies TheTownofCulenwasincorporatedJune16,195,undertheprovisionsoftheLawrasonAct andislocatedinorthernwebsterparish.thetownoperatesunderamayor-boardof Aldermenformofgovernmentandprovidesthefolowingservicesasauthorizedbyitscharter: generaladministrativeservices,publicsafety(policeandfire),highwaysandstrets,sanitation, healthandsocialservices,culture-recreation,publicimprovements,andplaningandzoning. TheBoardofAldermenismadeupofivememberswhoarelectedbythecitizensofCulento servefour-yearterms.theyarecompensatedfortheirservices. TheacountingandreportingpoliciesoftheTownofCulenconformtogeneralyacepted acountingprinciplesasaplicabletogovernments.suchacountingandreportingprocedures theindustryauditguide,auditsofstateandlocalgovernmentalunits alsoconformtotherequirementsofthelouisianamunicipalauditandacountin~guideandto Thefolowingisasumaryofcertainsignificantacountingpolicies A.BasisofpresentationTheacompanyingf'mancialstatementsoftheTownofCulen conformwithgeneralyaceptedacountingprinciples(gap)asapliedtogovernmental units,thegovernmentalacountingstandardsboard(gasb)istheaceptedstandardsetingbodyforestablishingovernmentalacountingandfinancialreportingprinciples. ReportingentityGASBStatementNo.14establishedcriteriafordeterminingthe governmentalreportingentity.forfinancialreportingpurposes,inconformancewithgasb 14,theTownofCulenincludesalfunds,acountgroups,etcetera,thatarewithinthe financialacountabilityofthetown.certainunitsoflocalgovernmentoverwhichthe Townexercisesnofinancialaecoantabilityarexcludedfromtheacompanyingfinancial statements.theseunitsofgovernmentareconsideredseparatereportingentitiesandisue financialstatementseparatefromthoseofthetownofculen. C.FundacountingTheTownofCulenusesfundsandacountgroupstoreportonits financialpositionandtheresultsofitsoperations.fundacountingisdesignedto demonstratelegalcomplianceandtoaidfinancialmanagementbysegregatingtransactions relatingtocertaingovernmentfunctionsoractivities.
21 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 Afundisaseparateacountingent/tywithasetofself-balancingacounts.Ontheother hand,anacountgroupisafinancialreportingdevicedesignedtoprovideacountabilityfor certainasetsandliabilitiesthatarenotrecordedinthefundsbecausetheydonotdirectly afectnetexpendableresources. FundsoftheTownofCulenareclasifiedintotwocategories:governmentaland proprietary.eachcategory,inturn,isdividedinseparatefundtypes.thefund clasificationsandadescriptionofeachexistingfundtypefolow: GovernmentalFunds- GovernmentalfundsacountforalormostoftheTownofCulefsgeneralactivities, includingthecolectionandisbursementofspecificorlegalyrestrictedmonies,the acquisitionorconstructionofgeneralfixedasets,andtheservicingofgeneralong-term obligations.governmentalfundsinclude: GeneralFund-thegeneraloperatingfundoftheTown.Itisusedtoacountforalfinancial resourcesexcepthoserequiredtobeacountedforinanotherfund. SpecialRevenueFunds-acountfortheprocedsofspecificrevenuesources(otherthan specialasesments,expendabletrusts,ormajorcapitalprojects)thatarelegalyrestrictedto expendituresforspecificpurposes. CapitalProjectsFunds-acountforfinancialresourcesreceivedandusedforthe acquisition,construction,orimprovementofcapitalfacilitiesnotreportedonother governmentalfunds. ProprietaryFunds- Proprietaryfundsacountforactivitiesimilartothosefoundintheprivatesector,wherethe determinationofnetincomeisnecesaryorusefultosoundfinancialadministration.proprietaryfundsdiferfromgovernmentalfundsinthatheirfocusisonincomemeasurement, which,togetherwiththemaintenanceofequity,isanimportantfinancialindicator.
22 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June Proprietaryflmdsinclude EnterpriseFunds-acountforoperations(a)thatarefinancedandoperatedinamaner similartoprivatebusinesenterprises-wheretheintentofthegoverningbodyisthathe costs(expenses,includingdepreciation)ofprovidingodsorservicestothegeneralpublic onacontinuingbasisbefinancedorecoveredprimarilythroughuserfes;or(b)wherethe governingbodyhasdecidedthatheperiodicdeterminationofrevenuesearned,expenses incured,and/ornetincomeisapropriateforcapitalmaintenance,publicpolicy, managementcontrol,acountability,orotherpurposes. D.BasisofacountingTheacountingandfinancialreportingtreatmentapliedtoafundis determinedbyitsmeasurementfocus.algovernmentalfundtypesareacountedforusing acurentfinancialresourcesmeasurementfocus.withthismeasurementfocus,onlycurent asetsandcurentliabilitiesaregeneralyincludedonthebalanceshet.operating statementsofthesefundspresentincreasesandecreasesinetcurentasets.themodified acrualbasisofacountingisusedbyalgovernmentalfunds.thegovernmentalfundsuse thefolowingpracticesinrecordingrevenuesandexpenditures: Revenues-generalyrecognizedwhentheybecomemeasurableandavailableasnetcurem asets.revenuescolectedwithin60daysafteryear-endareconsideredavailabletopay liabilitiesofthecurentperiod. Expenditures-generalyrecognizedunderthemodifiedacrualbasisofacountingwhenthe relatedfundliabilityisincured,excepthatacumulatedunpaidvacationandsickpayare notacruedandprincipalandinterestongeneralong-termdebtisrecognizedwhendue. Purchasesofvariousoperatingsupliesareregardedasexpendituresathetimepurchased. Otherfinancingsources(uses)-transfersbetwenfundsthatarenotexpectedtoberepaid areacountedforasotherfinancingsources(uses).theseotherfinancingsources(uses)are recognizedathetimetheunderlyingeventsocur. Alproprietaryfundtypesareacountedforonaflowofeconomicresourcesmeasurement focusandadeterminationofnetincomeandcapitalmaintenance.withthismeasurement focus,alasetsandaliabilitiesasociatedwiththeoperationofthesefundsareincludedon thebalanceshet.theproprietaryfundsusetheacrualbasisofacounting.revenuesare
23 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 recognizedwhenearnedandexpensesarerecognizedathetimetheliabilitiesareincured. E.Budgetsandbudgetaryacountin~TheTownfolowsthefolowingbudgetpractices a)thetownclerkpreparesaproposedbudgetandsubmitsametothemayorandboard ofaldermenolaterthanfiftendayspriortothebeginingofeachfiscalyear. b)thepublicisnotifiedthatheproposedbudgetisavailableforpublicinspection.athe sametime,apublichearingiscaled. c)apublichearingisheldontheproposedbudgetatleastendaysafterpublicationofthe calforthehearing. d)aftertheholdingofthepublichearingandcompletionofalactionecesarytofinalize andimplementhebudget,thebudgetisadoptedthroughpasageofanordinanceprior tothecomencementofthefiscalyearforwhichthebudgetisbeingadopted. e)budgetaryamendmentsinvolvingthetransferofundsfromonedepartment,prograrnor functiontoanotherorinvolvingincreasesordecreasesinexpendituresresultingfrom revenuesexcedingorfailingtometamountsestimatedrequiretheaprovalofthe BoardofAldermen. 0Albudgetaryapropriationslapseathendofeachfiscalyear BudgetsfortheGeneralandSpecialRevenueFundswereadoptedonacashbasisforthe yearendedjune30,202.budgetedamounts,asoriginalyadopted,areamendedfrom timetotimebytheboardofaldermen.suchamendmentswerenotmaterialinrelation totheoriginalapropriations.budgetscomparisonsarenotpresentedforthefolowing grantduetotherestrictionofthesefundsforthepurposesauthorizedbytheunderlying grant: SpecialRevenueFunds- RuralDevelopmentRevolvingLoanProgramGrant 20
24 TOWNOFCULER.LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 h)therevenuesandexpenditurespresentedonpagel0usingthegapbasisare reconciledwiththeactualonbudgetarybasispresentedonpages1and12asfolows General Special Totalrevenues(GAPBasis) Fund Revenue $269,243 Funds 13,15 Adjustments: Revenueacruals RevolvingLoanProgram 49,613 (52_) 2,826 Totalrevenues(BudgetaryBasis) $318,856 Totalexpenditures(GAPBasis) $410,27 8,49 Adjustments: Expenditureacruals 24,948 (50) F.Encumbrances Totalexpenditures(BudgetaryBasis) $435l~kTfi75 84~9_49 itsgovernmentalfunds. TheTownofCulendoesnotemploytheuseofencumbranceacountingin O.CashandcasheauivalentsCashincludesamountsindemandepositsandcertificatesof deposits.understatelaw,thetownmaydepositfundsindemandeposits,interestbearing demandeposits,moneymarketacountsortimedepositswithstatebanksorganizedunder LouisianalawandnationalbankshavingtheirprincipaloficesinLouisiana. H,Investments-InvestmentsarelimitedbyLouisianaRevisedStatute(R.S.3:295)andthe municipality'sinvestmentpolicy.understatelaw,thetownofculenmayinvestinunited Statesbonds,treasurynotes,orcertificates.Iftheoriginalmaturitiesofinvestmentsexced 90days,theyareclasifiedasinvestment;however,iftheoriginalmaturitiesare90daysor les,theyareclasifiedascashequivalents. 21
25 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 InvestmentsheldatheTownofCuUenconsistof$1,35,73intheLouisianaAset ManagementPol(LAMP),alocalgovernmentinvestmentpol.InacordancewithGASB codificationsectioni50.165,theinvestmentinlampathetownofculenisnot categorizedinthethreriskcategoriesprovidedbygasbcodificationsectioni becausetheinvestmentisinthepolofundsandthereforenotevidencedbysecuritiesthat existinphysicalorbokentryform. LAMPisadministeredbyLAMP,Inc.,anon-profitcorporationorganizedunderthelawsof thestateoflouisiana.onlylocalgovernmententitieshavingcontractedtoparticipatein LAMPhaveaninvestmentinterestinitspolofasets.TheprimaryobjectiveofLAMPis toprovideasafenvironmentfortheplacementofpublicftmdsinshort-term,highquality investments.thelampportfolioincludesonlysecuritiesandotherobligationsinwhich localgovernmentsinlouisianareauthorizedtoinvestinacordancewithlsa-r.s. backedbytheu.s.treasury,theu.s.government,oroneofitsagencies,enterprises,or 3:295.Acordingly,LAMPinvestmentsarerestrictedtosecuritiesisued,guaranted,or instrumentalities,aswelasrepurchaseagrementscolateralizedbythosesecurities. EfectiveAugust1,201,LAMP'sinvestmentguidelineswereamendedtopermithe investmentingovernment-onlymoneymarketfunds.inits201regularsesion,the LouisianaLegislature(SenateBilNo.512,Act701)enactedLSA-R.S.3:295(A)(1)(h) whichalowsalmunicipalities,parishes,scholboards,andanyotherpoliticalsubdivisions ofthestatetoinvestin"investmentgrade(a-l/p-1)comercialpaperofthedomestic UnitedStatescorporations."EfectiveOctober1,201,LAMP'sInvestmentGuidelines wereamendedtoalowthelimitedinvestmentina-1ora-l+comercialpaper. ThedolarweightedaverageportfoliomaturityofLAMPasetsisrestrictedtonotmorethan 90days,andconsistsofnosecuritieswithamaturityinexcesof397days.LAMPis designedtobehighlyliquidtogiveitsparticipantsimediateacestotheiracount balances,theinvestmentsinlamparestatedatfairvaluebasedonquotedmarketrates. ThefairvalueisdeterminedonaweklybasisbyLAMPandthevalueofthepositioninthe externalinvestmentpolisthesameasthevalueofthepolshares. LAMP,Inc.isubjectotheregulatoryoversightofthestatetreasurerandtheboardof directors.lampisnotregisteredwiththesecasaninvestmentcompany.
26 TOWNOFCULEN,LOUISIANA NOTESTOFI-NANCIALSTATEMENTS June30,202 Short-terminterfundreceivablesandoavab/esDuringthecourseofoperationșnumerous transactionsocurbetwenfundsforgodsorservicesrendered.thesereceivablesand payablesareclasifiedasduefromfundsorduetofundsonthebalanceshet.short-term interfundloansareclasifiedasinterfundreceivablesandpayables. BadebtsAlreceivablesareconsideredfulycolectibleand,therefore,noalowancefor uncolectibleamountsisprovided.ifamountsbecomeuncolectible,theyarechargedto operationswhenthatdeterminationismade. K.InventoriesInventoriesofsupliesintheproprietaryfundsarevaluedatcost(first-in,firstout). L.FixedasetsFixedasetsofgovernmentalfundsarerecordedasexpendituresathetime theyarepurchasedorconstructed,andtherelatedasetsarecapitalized(reported)inthe GFAG.TheTownhaselectedtocapitalizepublicdomain("infrastructure")fixedasets consistingofcertainimprovementsotherthanbuildings,includingroads,bridges,sidewalks, andrainageimprovements.nodepreciationhasbenprovidedongeneralfixedasets. Fixedasetsusedintheproprietaryfundoperationsareincludedonthebalanceshetofthe fundsnetofacumulatedepreciation.depreciationofalexhaustiblefixedasetsusedby proprietaryfundoperationsischargedasanexpenseagainstoperations. Depreciationiscomputedusingthestraight-linemethodwiththefolowingusefulives WaterUtility- Wels Storagetanks Lines Equipment 5-10years 3years SewerageUtility- Pumpstations Lines Equipment 5-10years 3years Alfixedasetsarestatedathistoricalcost.Donatedfixedasetsarestatedatheirestimated
27 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 fairvalueonthedatedonated. M.Restrictedasets-Certainprocedsofenterprisefundrevenuebonds,aswelascertain resourcesetasidefortheirepayment,areclasifiedasrestrictedasetsonthebalanceshet becausetheiruseislimitedbyaplicablebondconvenants. Thereshalbesetasideintoa"BondReserveFund"anamountequalto5%ofthepayments intothesinkingfunduntilsuchtimeastherehasbenacumulatedthereinasumequalto thehighestcombinedprincipalandinterestrequirementsforanyearonbondspayablefrom thesinkingfund($30,973.20).moneysinthereservefundwilbeusedsolelyforthe purposeofpayingprincipalofandinterestonsuchbondsastowhichtherewouldotherwise beadefault. Thereshalbesetasideasumof$134permonthintoa"DepreciationandContingency Fund"forthepurposeofcaringfordepreciation,extensions,aditions,improvementsand replacementsnecesarytoperateproperlythesystem.moneyinthisfundmaybeusedfor thepurposeofpaymentofbondsforwhichthereisnotsuficientmoneyinthesinkingfund orreservefund. FortheyearendedJune30,202,theTownofCulenreceivedconfiscatedrugrevenues whicharerestrictedforexpenditureondrugpolicingactivities.thetownacountsforthese revenuesinthegeneralfundasalowedbygasbcod,sec whichnotesthatifthe purposeisnorflalyf'mancedthroughthegeneralfund,thatfund(insteadofaspecial revenuefund)maybeusedtoacountforestrictedresourcesandexpendituresaslongas aplicablelegalrequirementscanbesatisfied. CertainprocedsofthegeneralfundCertificateofIndebtednes,Series19,aswelas certainresourcesetasidefortheirepayment,areclasifiedasrestrictedasetsonthe balanceshetbecausetheiruseislimitedbyaplicablecovenants. Thereshalbesetasideintoa"CertificatesofIndebtednes,Series19,ReserveFund,"an amountatleastequalto10%oftheamountobepaidmonthlyintothesinkingfunduntil therehasbenacumulatedthereinasumequaltothehighestcombinedprincipaland interestfalingdueinanysucedingyear.themoneyinthereservefundistobeused solelyforthepurposeofpayingtheprincipalandinterestonthecertificateaswhichthere 24
28 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 wouldotherwisebedefault. N.Compensatedabsences:Employesarealowedtoacruetendaysofsickleaveachyear. Employescanbepaidsickleaveonlywhensick.Sincethemployes'acumulatingrights toreceivecompensationforfutureabsencesarecontingentupontheabsencesbeingcaused byfutureilnesesandsuchamountscanotbereasonablyestimated,aliabilityforunused sickleaveisnotrecordedinthefinancialstatements. Employesaregrantedanualeaveasfolows >3yearsofservice 3-8yearsofservice >8yearsofservice 5days(40hours) 10days(80hours) 15days(120hours) Anualeaveisgrantedtoeachemployeontheiraniversarydateofemploymentbasedon yearsofservice.nocaryoverisalowedforanualeave.uponterminationof employment,anemployewilbepaidforunusedvacationasoftheterminationdate. Acumulatedunpaidanualeaveisacruedwhenincuredintheproprietaryfunds(using theacrualbasisofacounting.)suchamountsarenotacruedingovernmentalfunds (usingthemodifiedacrualbasisofacounting),howevertheseamountsarerecordedinthe GelxeralLongTermDebt&countGroup.AtJue30,202,acumulatedunpaidvacation paywas$4,397andanacrualinthegenerallongtermdebtacountgroupwas recognized. O.Long-termobligationsLong-termobligationsexpectedtobefinancedfromproprietary fundoperationsareacotmtedforinthosefunds. P.Fundequi_~ ContributedCapital- Contributedcapitalisrecordedinthenterprisefundsforcapitalgrantsrestrictedforthe acquisitionorconstructionofcapitaiasets.fortheyearendedjune30,202,thetown closedepreciationexpensedirectlyrelatedtothecontributedcapitalacountforthose asetswhichwereconstructedwithresourcesexternalyrestrictedforcapitalacquisitionsin acordancewithgasbcodificationsectiong60.1i6.
29 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June Reserves- Reservesrepresenthoseportionsofundequitynotapropriableforexpendituresorlegaly segregatedforaspecificfutureuse. DesignatedFundBalances- Designatedfundbalancesrepresententativeplansforfutureuseofinancialresources expendituresorexpenses.transactionsthatconstitutereimbursementstoafundfor Quasi-externaltransactionsareacountedforasrevenues expenditures/expensesinitialymadefromithatareproperlyaplicabletoanotherfundare recordedasexpenditures/expensesinthereimbursingfundandasreductionsof expenditures/expensesinthefundthatisreimbursed. Alotherinterfundtransactions,exceptquasi-externaltransactionsandreimbursements,are reportedastransfers.nonrecuringornon-routinepermanentransfersofequityarereported asresidualequitytransfers.alotherinterfundtransfersarereportedasoperatingtransfers. R,SalestaxesThevotersoftheTownofCuUenaprovedaI%salesandusetaxonJanuary 20,1970.Thepropositionaprovedbythevoterspecifiesthatherevenuemaybeusedfor anylawfulcorporatepurpose.onnovember21,1987,thevotersaproveda1/2%salesand usetaxwhichspecifiesthatherevenuemaybeusedforthepurposeofconstructing, operatingandmaintainingthesewersystem,waterworks,garbagecolectionandwaste disposalfacilities,firedepartmentstationsandrelatedfacilities,publicparksandrelated faeilities,andstrets,aleys,sidewalksandbridgesandforpaymentofsalariesofnonelectedmunicipalemployes. OnApril29,195,thevotersaprovedanaditional1%salesandusetaxwhichspecifies thatrevenuemaybeusedforanylawfulpurposeforthetownandauthoritytofundthetax procedsintobondstopaythecostsofanylawfulcapitalimprovementsforfluetown. S.TotalcolumnsoncombinedstatementsTotalcolumnsonthecombinedstatementsare captioned"memorandumonly"toindicatethatheyarepresentedonlytofacilitatefinancial analysis.datainthesecolumnsdonotpresentfinancialposition,resultsofoperations,or changesinfinancialpositioninconformitywithgeneralyaceptedacountingprinciples.
30 TOWNOFCULEN.LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 Neitheraresuchdatacomparabletoaconsolidation,lnterfundeliminationshavenotben madeintheagregationofthisdata. 2.Advaloremtaxes FortheyearendedJune30,202,taxesof7.15milswereleviedonpropertywithasesed valuationstotaling$1,526,06andwerededicatedasfolows: Generalcorporatepurposes Totaltaxesleviedwere$10,91 AdvaloremtaxesatachasanenforceablelienonthevaluationofpropertyasofJanuary1,of eachyear.thetownofculenbilsandcolectsitspropertytaxesusingtheasesedvalues determinedbythetaxasesorofwebsterparish. 3.Cashandcasheauivalents AtJune30,202,theTownofColenhadcashandcashequivalentstotaling$189,086as folows: Petycash Demandeposits $823 Certificatesofdeposit 7,683 Total $ ,580 Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,thesedeposits(or theresultingbankbalances)mustbesecuredbyfederaldepositinsuranceorthepledgeof securitiesownedbythefiscalagentbank.themarketvalueofthepledgedsecuritiesplusthe Thesesecuritiesareheldinthenameofthepledgingfiscalagentbankinaholdingorcustodial federaldepositinsurancemustataltimesequaltheamountondepositwiththefiscalagent. bankthatismutualyaceptabletobothparties.atjune30,202,thetownofculenhad $210,80inbankdeposits.Thesedepositsaresecuredfromriskby$10,340ofederaldeposit insuranceand$432,01ofpledgedsecuritiesheldbythecustodialbankinthenameofthefiscal agentbank(gasbcategory3).eventhoughthepledgedsecuritiesareconsidered uncolateralized(category3)undertheprovisionsofgasbstatement3,louisianarevised
31 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 Statute39:129imposesastatutoryrequirementonthecustodialbanktoadvertiseandselthe pledgedsecuritieswithin10daysofbeingnotifiedbythetownthathefiscalagenthasfailedto paydepositedfundsupondemand, 4.Restrictedasets Forthegovernmentfundtypes,therestrictedasetswereaplicabletothefolowingatJune30 202: Confiscatedrugrevenues CertificateofIndebtednesinkingfund $2,19 CertificateofIndebtednesreservefund 1,281 Total 4,257 Fortheproprietaryfundtypes,restrictedasetswereaplicabletothefolowingatJune30,202 Customers'meterdeposits-cash Customers'meterdeposits-investment $3,915 Sewerevenuebondsinkingfund 20,60 Sewerevenuebondreservefund Sewerevenuebondcontingencyfund 16,431 2,581 Total $60,679 17,152 28
32 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 5.Chan~esin~eneralfixedasets Asumaryofchangesingeneralfixedasetsispresentedbelow: Land Buildings Improvementsother thanbuildings Equipment Constructioninprogres Totalgeneralfixedasets Balance June30,201 $69, , , , $1,974,937 Balance AditionsRetirementsJune ,684 7,238 ~2 6.ProrietarvfundtvDeoroertv,nlantandeauioment (2,50) (94,048) 69, ,526 87, , _ AsumaryofchangesintheWaterandSewerSystemFundsproperty,plantandequipmentis presentedbelow: Description Land&easements Watertank Waterwels/system Waterlines Sewersystem Oxidationpond Equipment Buildings Totals Balance June30,201Aditions $7,925 3,319 16, ,245 1,972,52 32, , ,30 1,357 Balance RetirementJune ,925 3, , ,245 1,972,52 32, , ,726,238
33 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June Chan~esinlonc,-termdebt Thefolowingisasumaryofchangesinlong-termdebtfortheyearendedJune30,202 Bondspayable,July1,201 Bondsretired Bondspayable,June Certificateof Indebtednes $9,481 QI7,017) $8j!&~464 Revenue 287,38 (35,532) 251,856 BondsatJune30,202,arecomprisedofthefolowingindividualisues CertificatesofIndebtednes,Series19: $120,165CertificatesofIndebtednes,Series19, datednovember4,19;dueinmonthlyinstalments instalmentsof$1,281throughnovember4,209; interestat4~% $~t2,464 Revenuebonds: $530,0sewerevenuerefundingbondsof192 datedjanuary15,192;dueinmonthlyinstalments of$2,581throughjanuary15,2032;interestat5%.$251,856 TheanualrequirementstoamortizealdebtoutstandingasofJune30,202,includinginterest paymentsof$14,728arepresentedbelow: YearEnding June30, Thereafter Ce~ificatesof Indebtednes $15,374 15,374 15,374 15,374 15,374 ~8,505 $95,372 Revenue 253, ,673
34 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 Managementhasbenpayingandplanstopayinthefutureanaditional$50permonthonthe outstandingcertificatesofindebtednes.ifthesepaymentsaremadethenthetotalrequirements toamortizethedebtwilbe$91,276. OnAugust15,202,managementelectedtopayoftheoutstandingrevenuebondsconsistingof principalandinterestof$249,592. ThefolowingisacomputationoflegaldebtmarginatJune30,202 Netasesedvalue $1,526,06 Debtlimit-10percentoftotalasesedvalue $152,607 8.Salesandusetax EfectiveJuly1,195,anaditionalI%salesandusetaxwasleviedbytheTownofCulento beusedforanylawfulpurposeforthetown.salestaxescolectedonthe2%salesandusetax totaled$86,816fortheyearendedjune30,202. Salestaxescolectedonthe1/2%salesandusetaxtotaled$21,704fortheyearendedJune Ftowofunds:restrictionsonuse-sewersystemrevenues UnderthetermsofthebondindenturefortheoutstandingRefundingRevenueBondsof192,al incomeandrevenuesearnedorderivedfromtheoperationofthesewersystemarepledgedand dedicatedtotheretirementofsaidbondsandaretobemaintainedandadministeredinthe folowingorderofpriorityandexprespurposes: (a)thepaymentofalreasonableandnecesaryexpensesofadministering,operating,and maintainingthesystem. (b)thepaymentofsaidrevenuerefundingbonds,includinginterest.
35 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 (c)monthlypaymentsof$130aretobemadetothebondreserveacountuntil$30,973has benacumulatedtherein.fundsavailableinthebondreserveacountmaybeused onlyforthepaymentofbondinstalmentsandinterestwhensuficientfundsarenoton depositintheoperatingacount. (d)monthlypaymentsof$134aretobemadetothebondcontingencyacount.fundsin thisacountmaybeusedforextensions,aditions,improvements,andreplacements necesarytoproperlyoperatethesystem. 10.Contingentliabilities AtJune30,202,therewasnolitigationpendingagainstheTownofCulen 1.Interfundreceivablesandoavables Duringthecourseofoperations,numeroustransactionsocurbetwenindividualfundsfor godsprovidedorservicesrendered.thesereceivablesandpayablesareclasifiedas"duefrom otherfunds"or"duetotherfunds"onthebalanceshet.atjune30,202,suchinterfund receivablesandpayableswereasfolows: GeneralFund Receivables Interfund Interfund SpecialRevenueFunds: $7,857 Payables 32,02710 RevolvingLoanProgram %SalesTaxFund 25,208 EnterpriseFund 2%SalesTaxFund 4, $~ 5,04 43,i7 1,i40
36 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 12RetirementSystem Priortothecurentfiscalyear,themployesoftheTownelectedtoterminatetheirparticipation inthemunicipalemploye'sretirementsystem.theplanwasterminatedefectivejuly1, 192,folowingtheconclusionoftheplan'sprescribedwaitingperiod.Alfundsondepositwith thesystemweresubsequentlydistributedtothemployesacordingtoplantermsand conditions.subsequentojulyl,192employesarecoveredbythefederalsocialsecurity System. MunicipalPoliceEmployesRetirementSystemofLoaisiana(System) PlanDescription.Alful-timepolicedepartmentemployesengagedinlawenforcementare requiredtoparticipateinthe~ystem.emp'toyeswhoretirea'torafterage5~5withat'least215 yearsofcreditableserviceoratorafterage5withatleast12yearsofcreditableserviceare entitledtoaretirementbenefit,payablemonthlyforlife,equalto31/3percentoftheirfinal averagesalaryforeachyearofcreditableservice.final-averagesalaryisthemploye's averagesalaryoverthe36consecutiveorjoinedmonthsthatproducethehighestaverage. Employeswhoterminatewithatleastheamountofcreditableservicestatedabove,andonot withdrawtheiremployecontributions,mayretireatheagespecifiedaboveandreceivethe benefitacruedtotheirdateoftermination.thesystemalsoprovidesdeathandisability benefits.benefitsarestablishedoramendedbystatestatute. TheSystemisuesananualpubliclyavailablefinancialreporthatincludesfinancialstatements andrequiredsuplementaryinformationforthesystem.thatreportmaybeobtainedbywriting tothemunicipalpoliceemployesretirementsystemoflouisiana,8401unitedplaza Boulevard,BatonRouge,Louisiana ,orbycaling(25) FundingPolicy.Planmembersarerequiredbystatestatutetocontribute7.5percentoftheir anualcoveredsalaryandthetownofculenisrequiredtocontributeatanactuarialy determinedrate.thecurentrateis9.0percentofanualcoveredpayrol.thecontribution requirementsofplanmembersandthetownofcunenarestablishedandmaybeamendedby statestatute.asprovidedbylouisianarevisedstatutel1:103,themployercontributionsare determinedbyactuarialvaluationandaresubjectochangeachyearbasedontheresultsofthe valuationforthepriorfiscalyear.thetownofculencontributionstothesystemfortheyears endedjune30,202and201,were$9,157and$8,61,respectively,equaltotherequired
37 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30,202 contributionsforeachyear 13.Networkingcapital AtJune30,202,networkingcapitalforthenterprisefundoftheTownofCulenwasas folows: Curentasets Curentliabilities $1,130,624 Networkingcapital $83642 (293,98~) 14.OperatingLeases TheTownofCulenisobligatedundercertainleasesacountedforasoperatingleases. Operatingleasesdonotgiverisetopropertyrightsorleaseobligations,andtherefore,theresults oftheleaseagrementsarenotreflectedinthetown'sacountgroups.operatinglease paymentsfortheyearsendedjune30,202and201,amountedto$1,603and$1,763, respectively. AsofJune30,202,theTown'soperatingleasehadexpiredandwasnotrenewed. 15.Revolvin~LoanReceivable TheTownofCulenwasawarded$80,0infundingforaRevolvingLoanFundundertheRural BusinesEnterpriseGrantProgram.Thefimdsarebeingusedinconectionwitharevolving loanprogram,establishedbythetown,toasistareasmalbusinesdevelopmentandexpansion. InconectionwiththeRevolvingLoanFund,oneloanrecipientisdelinquentonrepaymentofa $45,0loanmadeonMay1,198.Theloanwasecuredbythemortgagedproperty.Asof June30,202,thetotaloutstandingloanbalancewas$39,471,andinterestreceivablewas $1,32.OnJuly2,201,thetownadoptedaresolutiontoinitiateforeclosureprocedings againstheloanrecipientfornon-paymantofthebalancedueonthenotesecuredbythe mortgagedproperty.duringthefiscalyearendedjune30,202,noactionhasbentaken regardingthecolectionprocedinginitiatedbythetownofculen. 34
38 TOWNOFCULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30, Retainedefterbalance TheEnterpriseFundhadaretainedeficitbalanceof$3,729atJune30,202.Thisbalance consistedofthedeficitbalanceinthewaterfundintheamotmtof$4,174.inregardtothedeficit inthewaterfund,anordinanceincreasingwaterateswasintroducedinmay,202andadoptedin June,202.ThisordinancewentintoefectwiththeJune30,202utilitybiling,whichwas receivableinjuly,202.thisratewasabasicincreaseof$2.50percustomer,(from$6.50to $8.0)forthefirstwothousandgalonsandanincreaseof$.50(from$.75to$1.25)foral waterusedafterthefirstwothousandgalons.thisincreaseinrateshouldensurethathere wilnotbeadeficitinthenewbudgetyear. 17.PrioroeriodadiustmentduetoadotionofGASB-3 TheTownofCulenhasadoptedGovernmentalAcountingStandardsBoard(GASB)StatementNo. establishedstandardsforalgovernmentswithnonexchangetransactionsbyprovidingfourbroad 3,"AcountingandFinancialReportingforNunexchangeTransactions."GASBSNo.3, categoriesorclasesofnonexchangetransactionsandtheapropriaterequirementforecognizing revenuesinthefinancialstatementsforeachcategory.nonexchangetransctionsaregeneraly transactionswherethetowneithergivesabenefitoanotherpartywithoutreceivinganequal benefitorbyreceivingabenefitwithoutdirectlygivingequalvalue.examplesofnonexchange transactionsarerevenuesreceivedbythetownsuchasalestaxes,propertytaxeșandfranchise taxes. TheadoptionofGASBSNo.3asitapliestorecognizingnonexchangerevenuesoftheTown requiredthatacountingchangestoimplementhestatementbetreatedasanadjustmentofprior periods.
39 TOWN0]3CULEN,LOUISIANA NOTESTOFINANCIALSTATEMENTS June30, PrioroeriodadjustmentduetoadotionofGASB-3(cont' ArestatementofthebeginingfundbalanceandactivityfortheyearendedJune30,20was recognizedinthefinancialstatementsasfolows: SpecialRevenue Fundbalance,originalyreportedasofJune30,20 $257,753 Funds RestatedrevenuesrecognizeduringJune30,20 duetogasbsno.3 8,850 Fundbalancerestated,asofJune30,20 26,603 IncomeasoriginalyreportedasofJune30,201 30,151 Netadjustmentoincomeforevenuerestatement duringjune30,201duetogasbsno.3 3,525 Fundbalance,restatedasofJune30,201 forgasbsno.3 $30,279 36
40 FINANCIALSTATEMENTSOFINDIVIDUALFUNDS ANDACOUNTGROUPS
41 GENERALFUND Toacountforesourcestraditionalyasociatedwithgovernmentswhicharenotrequiredtobe acountedforinanotherfund.
42 ASETS CashCash-CDs Investments Taxesandfesreceivable Grantsreceivable Prepaidexpenses Duefromotherfimds- Revolvingloanprogram Capitalprojectsfired Enterprisefund Othereceivables Deposits Curentasets-restricted Cashinbank Cash-CDs Totalasets TOWNOFCULEN,LOUISIANA GENERALFUND COMPARATIVEBALANCESHET June30,202and201 LIABILITIESANDFUNDBALANCE Liabilities: Acotmtspayable Duetotherfimds- Revolvingloan Salestaxfund Enterprisefund Totaliabilities Fundbalance: Reservedfordrugpolicingactivities Reservedfordebtretirement Unreserved- DesignatedforLudwigPark Undesignated Totalfundbalance Totaliabilitiesandfiredbalance 40,263 9,98 128,143 9,376501C 7,847 6, , ,689 9, ,916 8,978 56, ,656 7, , $28, , ,19 5,538 1, ,514 30, ,347 2, , ,56 Theacompanyingnotesareanintegralpartofthisfinancialstatement. 39
43
44
45 42
46 ~I~i~w~ ~o ~43
47 SPECIALREVENUEFUNDS TwoPercentSalesTaxFund-ToacountforthereceiptanduseofprocedsoftheTown's2%sales andusetax.therevenuefromthetaxmaybeusedforanylawfulcorporatepurpose. One-halfPercentSalesTaxFund-ToacountforthereceiptanduseofprocedsoftheTown's1/2% salesandusetax.therevenuesfromthetaxmaybeusedforanylawfulcorporatepurposeother RevolvingLoanProgramFund-ToacountfortheresourcesandexpendituresofaRuralBusines thanexpendituresforpolicesupliesandequipment. EnterpriseGrantfromtheRuralBusines-CoperativeServiceoftheU.S.Departmentof Agriculture.Grantfundsareusedtoestablisharevolvingloanprogramtoasistareasmalbusines developmentandexpansioneds.
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