02i12-I,;f:T0:k0 CITYOFM1NDEN,LOUISIANA ANUALFINANCIALREPORT SEPTEMBER30,202. Rou~t apr~ B~;.i_), t~2:;
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- Elisabeth Karin Bishop
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1 /XG 02i12-I,;f:T0:k0 CITYOFM1NDEN,LOUISIANA ANUALFINANCIALREPORT SEPTEMBER30,202 B~;.i_), t~2:; Rou~t apr~
2 CITYOFMINDEN,LOUISIANA YearEndedSeptember30,202 AnualFinancialReport TABLEOFCONTENTS INDEPENDENTAUDITORS'REPORT REPORTONCOMPLIANCEANDONINTERNALCONTROL OVERFINANCIALREPORTINGBASEDONANAUDITOF FINANCIALSTATEMENTSPERFORMEDINACORDANCE WITHGOVERNMENTAUDITINGSTANDARDS REPORTONCOMPLIANCEWITHREQUIREMENTSAPLICABLE TOEACHMAJORPROGRAMANDINTERNALCONTROLOVER COMPLIANCEINACORDANCEWITHOMBCIRCULARA-13 MANAGEMENTLETER GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW) CombinedBalanceShet-AlFundTypesandAcountGroups CombinedStatementofRevenues,ExpendituresandChanges CombinedStatementofRevenues,ExpendituresandChanges infundbalances-algovernmentalfundtypes infundbalances-budget(gapbasis)andactual- CombinedStatementofRevenues,ExpensesandChangesin GeneralandSpecialRevenueFundTypes CombinedStatementofCashFlows-AlProprietaryFundTypes RetainedEarnings-AlProprietaryFundTypes NotestoFinancialStatements Pa~e
3 CITYOFM1NDEN,LOUISIANA YearEndedSeptember30,202 AnualFinancialReport TABLEOFCONTENTS FINANCIALSTATEMENTSOFINDIVIDUALFUNDSANDACOUNTGROUPS GeneralFund: ComparativeBalanceShets StatementofRevenues,ExpendituresandChangesinFund 49 StatementofExpendituresbyDepartmentsComparedto Balance-Budget(GA_PBasis)andActual 50 Budget(GAPBasis) 52 SpecialRevenueFunds: CombiningBalanceShet CombiningStatementofRevenues,Expenditures 59 SalesTaxFund: andchangesinfundbalances 61 StatementofRevenues,ExpendituresandChangesin SalesTaxFund-SewerageSystem: FundBalance-Budget(GAPBasis)andActual 63 StatementofRevenues,ExpendituresandChangesin MainStretProgramFund FundBalance-Budget(GAPBasis)andActual StatementofRevenues,ExpendituresandChangesin FundBalance-Budget(GAPBasis)andActual 65 DebtServiceFunds: CombiningBalanceShet CombiningStatementofRevenues, 67 ExpendituresandChangesinFundBalances 69 CapitalProjectsFunds: CombiningBalanceShet CombiningStatementofRevenues,Expenditures 72 andchangesinfundbalances 74
4 CITYOFMINDEN,LOUISIANA YearEndedSeptember30,202 AnualFinancialReport TABLEOFCONTENTS FINANCIALSTATEMENTSOFINDIVIDUALFUNDSANDACOUNTGROUPS EnterpriseFund-Utilities: ComparativeBalanceShets ComparativeStatementsofRevenues,Expensesand 7 ComparativeSchedulesofOperatingExpensesbyDepartments ChangesinRetainedEarnings 7980 IntemalServiceFund: ComparativeBalanceShets ComparativeStatementsofRevenues,Expensesand 84 ComparativeStatementsofCashFlows ChangesinRetainedEarnings 8586 AgencyFund-PoliceBond: ComparativeBalanceShets StatementsofChangesinAsetsandLiabilities 889 GeneralFixedAsetsAcountGroup: ComparativeStatementsofGeneralFixedAsets StatementofChangesinGeneralFixedAsets 9192 GeneralLong-TermDebtAcountGroup StatementofGeneralLong-TermDebt 95 OtherSuplementaryInformation: CombinedScheduleofBondsPayable ScheduleofCompensationPaidBoardMembers ScheduleofFindingsandQuestionedCosts CorectiveActionPlan SumaryofScheduleofPriorAuditFindings ScheduleofExpenditalresofFederalAwards
5 JAMIESON,WISE&MARTIN APROFESIONALACOUNTINGCORPORATION 601MAINSTRETP.O.BOX897 C~LC~E.MART~C.p~- DA~ADW.~i~LEY,C.PJ~ KRJ$1NEH.COLE,CPJ~ ~C.K~-LW.V,lSF~C.P.~ MINDEN,LOUISIANA FAX(318) (318) WM.PEARCEJ,AMIESON,C.P.A.(t91) JEN~FERC.sur~C.PA CERTIFIEDPUBLICACOUNTANTS MEMBERS CERTIFIEDP~JSLICACOUNTANTS AMERICANINSTITUTEOF SOCIETYOFLOUISIANA INDEPENDENTAUDITORS'REPORT TheHonorableBilRobertson,Mayor, CityofMinden,Louisiana andthemembersoftheboardofaldermen WehaveauditedtheacompanyingeneralpurposefinancialstatementsoftheCityofMinden, Louisiana,asofandfortheyearendedSeptember30,202,aslistedinthetableofcontents.These genera/purposef'mancia[statementsaretheresponsibilityofthecityofminden,louisiana's management.ouresponsibilityistoexpresanopiniononthesegeneralpurposefinancialstatements basedonouraudit. WeconductedourauditinacordancewithauditingstandardsgeneralyaceptedintheUnitedStates ofamericandthestandardsaplicabletofinancialauditscontainedingovernmentauditing Standards,isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequirethatwe planandperformtheauditobtainreasonableasuranceaboutwhetherthegeneralpurposefmancial statementsarefleofmaterialmistatement.anauditincludesexamining,onatestbasis,evidence suportingtheamountsandisclosuresinthegeneralpurposefinancialstatements.anauditalso includesasesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,as welasevaluatingtheoveralgeneralpurposefinancialstatementpresentation.webelievethatour auditprovidesareasonablebasisforouropinion. Inouropinion,thegeneralpurposefmancialstatementsreferedtoabovepresentfairly,inalmaterial respects,thefinancialpositionofthecityofminden,louisiana,asofseptember30,202,andthe resultsofitsoperationsandthecashflowsofitsproprietaryfundtypesfortheyearthenendedin conformitywithacountingprinciplesgeneralyaceptedintheunitedstatesofamerica. AsdiscusedinNote1tothegeneralpurposefinancialstatements,theCityofMindenincludedthe MainStretProgramasablendedcomponentunitinitsgeneralpurposefinancialstatements. InacordancewithGovernmentAuditin~StandardswehavealsoisuedareportdatedFebruary7 203,onourconsiderationoftheCityofMinden,Louisiana'sinternalcontroloverfinancialreporting andourtestsofitscompliancewithcertainprovisionsoflaws,regulations,contractsandgrants.that
6 reportisanintegralpartofanauditperformedinacordancewithgovernmentauditingstandardsand shouldbereadiucortjunctionwiththisreportinconsideringtheresutsofouraudit. Ourauditwasperformedforthepurposeoforminganopiniononthegeneralpurposefinancial statementsofthecityofminden,louisiana,takenasawhole.thecombiningandindividualfund andacountgroupfmancialstatementsandscheduleslistedinthetableofcontentsarepresentedfor thepurposesofaditionalanalysisandarenotarequiredpartofthegeneralpurposefinancial statementsofthecityofminden,louisiana.theacompanyingscheduleofexpendituresofederal awardsispresentedforpurposesofaditionalanalysisasrequiredbyu.s.oficeofmanagement andbudgetcirculara-13,auditsofstates,localgovernments,andnon-profitorganization_s,and isalsonotarequiredpartofthegeneralpurposefinancialstatementsofcityofminden,louisiana. Suchinformationhasbensubjectedtotheauditingproceduresapliedintheauditofthegeneral purposefinancialstatementsand,inouropinion,isfairlystated,inalmaterialrespects,inrelationto thegeneral-purposefinancialstatementstakenasawhole. Miuden,Louisiana February7,203
7 JAMIESON.WISE&MARTIN APROFESIONALACOUNTINGCORPORATION MqCHAELWISE,C.pJ~ 601MAINSTRETP.O.BOX897 CARLC~E.MAR1N,C.p.A. DA~OW.~NSLEY,C.P~ MINDEN,LOUISIANA KRIS~NEH.CO~C.P~ FAX(318) (318) WM.PEARCEJAMIESON,C.~A.(191} JENIFERC.~C.P~. CERTIFrEDPUBLICACOUNTANTS AMERICANINSTITUTEOF SOCIETYOFLOUISIANA MEMBERS CERTIFIEDPUBLICACOUNTANTS REPORTINGBASEDONANAUDITOFINANCIALSTATEMENTSPERFORMED REPORTONCOMPLIANCEANDONINTERNALCONTROLOVERFINANCIAL INACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS TheHonorableBilRobertson,Mayor, CityofMinden,Louisiana andthemembersoftheboardofaldermen WehaveauditedthegeneralpurposefinancialstatementsoftheCityofMinden,Louisiana,asofand fortheyearendedseptember30,202,andhaveisuedoureporthereondatedfebruary7,203. WeconductedourauditinacordancewithauditingstandardsgeneralyaceptedintheUnited StatesofAmericandthestandardsaplicabletofinancialauditscontainedinGovernmentAuditing Standards,isuedbytheComptrolerGeneraloftheUnitedStates. Compliance AspartofobtainingreasonableasuranceaboutwhethertheCityofMinden,Louisiana'sgeneral purposefinancialstatementsarefreofmaterialmistatement,weperformedtestsofitscompliance withcertainprovisionsoflaws,regulations,contractsandgrants,noncompliancewithwhichcould haveadirectandmaterialefectonthedeterminationofinancialstatementamounts.however, providinganopiniononcompliancewiththoseprovisionswasnotanobjectiveofourauditand, acordingly,wedonotexpresuchanopinion.theresultsofourtestsdisclosednoinstancesof noncompliancethatarerequiredtobereportedundergovernmentauditingstandards.however,we notedcertainimaterialinstancesofnoncompliancethatwehavereportedtomanagementofcityof Minden,LouisianainaseparateleterdatedFebruary7,203. InternalControlOverFinancialReortin~ Inplaningandperformingouraudit,weconsideredtheCityofMinden,Louisiana'sinternalcontrol overfinancialreportinginordertodetermineourauditingproceduresforthepurposeofexpresing ouropiniononthegeneralpurposefinancialstatementsandnotoprovideasuranceontheinternal controloverfinancialreporting.ourconsiderationoftheinternalcontroloverfinancialreporting
8 wouldnotnecesarilydisclosealmatersintheinternalcontroloverfinancialreportingthatmight bematerialweakneses.amaterialweaknesisaconditioninwhichthedesignoroperationofone ormoreoftheinternalcontrolcomponentsdoesnotreducetoarelativelylowleveltheriskthat mistatementsinamountsthatwouldbematerialinrelationtothefinancialstatementsbeingaudited mayocurandnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseof performingtheirasignedfunctions.wenotednomatersinvolvingtheinternalcontrolover financialreportinganditsoperationthatweconsidertobeamaterialweaknes.however,wenoted othermatersinvolvingtheinternalcontroloverfinancialreportingthatwehavereportedto managementofcityofminden,louisianainaseparateleterdatedfebruary7,203. Thisreportisintendedsolelyfortheinformationofmanagement,otherswithintheorganization, CityCouncil,federalawardingagenciesandpas-throughentitiesandtheLegislativeAuditorofthe StateofLouisianandisnotintendedtobeandshouldnotbeusedbyanyoneotherthanthese specifiedparties. Minden,Louisiana February7,203
9 JAMIESON,WISE&MARTIN APROFESIONALACOUNTINGC~ORPORATION 601MAINSTRETP.O.gOX897 MICHELW.V~SE,C.P~ CARDSEM~m~C~ MINOEN.LOUISIANA DAVIDWI~NSLEY,C.p,A. KRISnN~RCOLE,CP~ FAX(318) (318) WM.PEARCEJAMiESON,C.P.A.[191) JENmFERC.SMITH,C.p~. CERTIFIEDPUBLICACOUNTANTS AMERICANINSTITUTEOF SOCIETYOFLOUISIANA MEMBERS CERTIFIEDPUSLICACOUNTANTS APLICABLETOEACHMAJORPROGRAMANDINTERNALCONTROL OVERCOMPLIANCE1NACORDANCEWITHOMBCIRCULARA-13 REPORTONCOMPLIANCEWITHREQUIREMENTS TheHonorableBilRobertson,Mayor, andthemembersoftheboardofaldermen CityofMinden,Louisiana _Compliance requirementsdescribedintheu.s.oficeofmanagementandbud~,et(omb)circulara-13 WehaveauditedthecomplianceofCityofMinden,Louisiana,withthetypesofcompliance ComplianceSuplementhatareaplicabletoeachofitsmajorfederalprogramsfortheyearended September30,202.CityofMinden,Louisiana'smajorfederalprogramsareidentifiedinthe sumaryofauditors'resultsectionoftheacompanyingscheduleofindingsandquestionedcosts. Compliancewiththerequirementsoflaws,regulations,contractsandgrantsaplicabletoeachofits majorfederalprogramsistheresponsibilityofcityofminden,louisiana'smanagement.our responsibilityistoexpresanopiniononcityofminden,louisiana'scompliancebasedonour audit. Weconductedourauditofcomplianceinacordancewithauditingstandardsgeneralyaceptedin theunitedstatesofamerica;thestandardsaplicabletofinancialauditscontainedingovernment AuditingStandards,isuedbytheComptrolerGeneraloftheUnitedStates;andOMBCircularA- 13,AuditsofStates,LocalGovernmentșandNon-ProfitOrganizations.ThosestandardsandOMB whethernoncompliancewiththetypesofcompliancerequirementsreferedtoabovethatcouldhave CircularA-13requirethatweplanandperformtheauditobtainreasonableasuranceabout adirectandmaterialefectonamajorfederalprogramocured.anauditincludesexamining,ona testbasis,evidenceaboutcityofminden,louisiana'scompliancewiththoserequirementsand performingsuchotherproceduresasweconsiderednecesaryhathecircumstanceṣwebelievethat ourauditprovidesareasonablebasisforouropinion.ourauditdoesnotprovidealegal determinationoncityofminden,louisiana'scompliancewiththoserequirementṣ
10 Inouropinion,CityofMinden,Louisianacomplied,inalmaterialrespects,withtherequirements referedtoabovethatareaplicabletoeachofitsmajorfederalprogramsfortheyearended September30,202. InternalControlOverCompliance ThemanagementofCityofMinden,Louisiana,isresponsibleforestablishingandmaintaining efectiveinternalcontrolovercompliancewithrequirementsoflaws,regulations,contractsand grantsaplicabletofederalprograms.inplaningandperformingouraudit,weconsideredcityof Minden,Louisiana'sinternalcontrolovercompliancewithrequirementsthatcouldhaveadirectand materialefectonamajorfederalprograminordertodetermineourauditingproceduresforthe purposeofexpresingouropiniononcomplianceandtotestandreportontheinternalcontrolover complianceinacordancewithombcirculara-13. Ourconsiderationoftheinternalcontrolovercompliancewouldnotnecesarilydisclosealmaters intheinternalcontrolthatmightbematerialweakneses.amaterialweaknesisaconditionin whichthedesignoroperationofoneormoreoftheinternalcontrolcomponentsdoesnotreducetoa relativelylowleveltheriskthatnoncompliancewithaplicablerequirementsoflaws,regulations, contractsandgrantsthatwouldbematerialinrelationtoamajorfederalprogrambeingauditedmay theirasignedfunctions.wenotednomatersinvolvingtheinternalcontrolovercomplianceandits ocurandnotbedetectedwithinatimelyperiodbyemployesinthenormalcoarseofperforming operationthatweconsidertobematerialweakneses. Thisreportisintendedsolelyfortheinformationanduseofmanagement,otherswithinthe organization,citycouncil,andfederalawardingagenciesandpas-throughentitiesandisnot intendedtobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties. Minden,Louisiana February7,203
11 JAMIESON.WISE&MARTIN APROFESIONALACOUNTINGCORPORATION 601MAINSTRETP.O.BOX897 GARLO6EMARlN,C.p./~ DA'~DW.T1N~-EY,C.P.,~ MINDEN,LOUISIANA mls~ne~col~c.p.~ FAX(318) (318) WM.PEARCEJAMIESON,C.P.A.{19t) JEr~IFERCSMITH.C~p.A. CERTIF]EDPUBLICACOUNTANTS MEMBERS CERTIFIEDpUBLICACOUNTANTS AMERICANINSTITUTEOF SOCIETYOFLOUISIANA MANAGEMENTLETER TheHonorableBilRobertson,Mayor, CityofMinden,Louisiana andthemembersoftheboardofaldermen WehaveauditedthefinancialstatementsoftheCityofMinden,Louisiana,asofandfortheyear endedseptember30,202,andhaveisuedoureporthereondatedfebruary7,203. Inconectionwithouraudit,wemadecertainobservationsrelativetotherecordsmaintained,the acountingproceduresinefect,andtheoveraladministrationofthefinancialafairsofthecity.as asuplementothereports,wesubmitforyourconsiderationpertainingtothefolowing observationswhichdidnotmethecriteriaofbeingmaterialtothegeneralpurposef'mancial statements. Complianceandinternalcontrolitemsconsiderednon-materialtogeneralpurposefinancial statements Publicbidlaw AcordingtoL.R.S.38:212,materialsandsupliespurchasesofseventhousandfivehundred dolarsormore,butlesthanfiftenthousandolarshalbemadebyobtainingnotlesthanthre telephoneorfacsimilequotations.duringtheaudit,wenotedpurchaseswheremanagement providednoevidencethatquoteswereobtainedasrequired: 2.Turfco1530TowTypeSpinerforatotalcostof$8,75.Wenotedonlyonequoteobtainedby 1.40lb.icecuberand40lb.iceflakerforatotalcostof$8,853. thecity,whichincludedthespecificationsforthetypeofequipmentpurchased.thecity obtainedseveralotherquotes,however,thesequoteswereforlesexpensiveversionsofthetype 3.Policequipment,whichwaspurchasedwithfundsfromanLEBGgrant.Intheyearended ofequipmenthatwasultimatelypurchased. September30,202,thebalanceofonegrantwasusedtopurchasecarequipmentfor$9,856,for whichnoquoteswereobtained.asecondgrantwasreceivedtopurchasepolicequipment radiosandlightbars.thepurchasewasfor$12,059,forwhichnoquoteswereobtained.
12 202-2PublicBidLaw PerL.R.S.38:212,alpublicworkexcedingthecontractlimit,shalbeadvertisedandletby werenotletforbid.aprojectoadwatermaininstalationinthetmaglewodsubdivisionwas contractothelowestresponsiblebider.wenotedoneproject,whichexceded$10,0,which adedatherequestofthecitytoanexistingproject.theoriginalprojectwasapropriatelyletfor bid,however,thewatermaininstalationforthetanglewodsubdivisionwasnotpartoftheoriginal bid.totalcostincureduringthefiscalyearendedseptember30,202wasaproximately $178, Depositsinexcesofadeauatesecurity AcordingtoL.R.S.39:125,adequatesecurityistobepledgedtotheCityfordepositsinexcesof thefederaldepositoryinsurance.asofseptember30,202,thecityhadaproximately$252,691in depositswithalocalbank,whichwerenotadequatelysecured Budgetdeficit AcordingtoL.R.S.39:1304,totalproposedexpenditureshalnotexcedthetotalofestimated fundsavailableforthensuingfiscalyear.fortheyearendedseptember30,202,abudgetdeficit of$134,453wasbudgetedinthesalestaxfund-seweragesystem. PriorauditfindingshavebenadresedbytheCitymanagementunlesincludedintheabove coments.shouldyouhaveanyquestionsconcerningthecontentsofthisleterorifwecanbeof anyaditionalservice,pleasecontactusatyourconvenience. Verytrulyours, Jamieson,Wise&Martin February7,203
13 GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW)
14 CITYOFMINDEN,LOUISIANA CombinedBalanceShet-AlFundTypesandAcountGroups September30,202 WithComparativeTotalsforSeptember30,201 ASETS Cashandinterestbearingdeposits Investments Receivables- Utilitiescustomers Loanreceivable Salestaxreceivable Other Acruedinterest Duefromotherfunds Duefromothergovernmentalunits Inventories,atcost Restrictedasets- Cashandinterest-bearingbankdeposits Investments(netofmarketadjustment) Land Buildings Improvementsotherthanbuildings Equipment Constructioninprogres Proprietaryfunds- Property,plantandequipment Constructioninprogres Acumulatedepreciation Amountsavailablefordebtservice Fundstobeprovidedforetirement ofgeneralong-termdebt Totalasets GovernmentalFundTypes General $3,186,74 34,726 5,940 65,689 16,893 Special Revenue Debt Service Capital Projects 2,241,931,242,9672,763,946 1,507, , , ,703 $3,310,024,76,7341,242,9672,71,649 Theacompanyingnotesareanintegralpartofthesefinancialstatements, 10
15 Proprietary FundType Enterprise IntemM Service Fund Fiduciary FundType Trust Agency 5,351,79814,18217,049 2,025,351 2,162,835 1, , ,08,42 12,83 39,925,951 3,132,856 (2,746,591) AcountGroups General Fixed Asets 793,568 12,931,520 5,316,372 4,058, General Long-term Debt 1,242,967 Totals (MemorandumOnly) ,918,649 3,53,293 2,162, , ,658 4,37 74,163 49,21 65, ,08,42 12,83 793,568 12,931,520 5,316,372 4,058,067 41,19 39,925,951 3,132,856 (2,746,591) 1,242,967 4,92,697 4,92,697 31,576,903 14,413 17,04923,140,6466,235, ,01,405 7,715,749 1,923, , ,395 49,190 74,163 3, , , , , ,568 4,12,29 3,92,378 3,62,535 4,469,569 38,535,36 2,280 (21,954,82) 1.151,460 5,679,810
16 CITYOFMINDEN,LOUISIANA CombinedBalanceShet-AlFundTypesandAcountGroups September30,202 WithComparativeTotalsforSeptember30,201 LIABILITIESANDFUNDEQUITY Liabilities: Acountspayable Municipalretirementpayable Acruedcompensatedabsences Obligationsundercapitalease-curent Acruedinterest Duetotherfunds Duetothergovernmentalunits Payablefromrestrictedasets- Customers'utilitiesdeposits Generalobligationbondspayable Obligationsundercapitalease-long-term Totaliabilities Fundequity: Contributedcapital Investmentingeneralfixedasets Retainedearnings- Reservedfor- Claimsandloses LCDBGcontingency Unreserved Fundbalances- Reservedfordruglawenforcement Unreservedfor- Designatedfordebtservice Designatedforcapitalprojects Undesignated Tolalfundequity Totaliabilitiesandfundequity GovernmentalFund General 672,937 93,170 13,489 43,271 1,080,1 Special Revenue 7,427 1,193 3, ,0 _z2,978 29g,19~ 1,287,04 1,287, ,475,360 _4,478,542 Debt Service 1,242,967 Capital Project 935, ,836,198 l~242,9671,836,198 $3,310,024,76,7341,242,9672,71,649 Theacompanyingnotesareanintegralpartofthesefinancialstatements.
17 Proprietary FundTvoe Enterprise Internal Service Fund Fiduciary FundType Agency Trust General Fixed AcountGroups Asets Long-term General Debt 202 MemorandumOnly Totals ,24162,080 26,450 79,27 1, ,419 2,391,248 5, ,813 26,975 1,946,09 1, ,98 254,473 7, ,497 1,365,893 49, , ,180,0 482,497 1,316,073 9,780 3, ,142 6,235,6410,868, ,75,0 18, ,140,646 23,576,608 23,140,646 19,473,929 16,960,349 6,095, , ,519 (47,67) , ,519 10,974,68 384, ,519 1,242, ,380,024(47,67) ,317,754 1,836, ,141,680 4,64,131 6,237,054 31,576,903.i14,413 17,04923,140,6466,235,6473,186,04771,084,427
18 CITYOFMINDEN,LOUISIANA CombinedStatementofRevenues,ExpendituresandChangesinFundBalance AlGovernmentalFundTypes FortheYearEndedSeptember30,202 WithComparativeTotalsfortheYearEndedSeptember30,201 REVENUES: Taxes-advalorem Taxes-sales Licenses-ocupa~donal Fesandrentals Chargesforservices Finesandforfeits Intergovemental Interest Programincome Miscelaneous Totalrevenues F~XPENDITURES: Curent- Generalgovernment Publicsafety Highwaysandstrets Sanitationandhealth Parksandrecreation Publicworks Capitaloutlay Debtservice- Prineipa~ Interestandfiscalcharges Totalexpenditures Exces(deficiency)ofrevenuesover expenditures OTHERFINANCINGSOURCES(USES): Bondproceds Procedsfromsaleofasets Operatingtransfersin Operatingtransfersout Totalotherfinancingsources(uses) Excesofrevenuesandothersources overexpendituresandotheruses Fundbalancesatbeginingofyear Fundbalancesatendofyear General 347, , , ,149 82,078 73,181 28,018 53A28 2,764,520 1,31,87 2,471, ,786 80,132 3,368,974 7t9,653 9,514,415 Special Revenue 3,926,861 9,14 151, ,89 14,780 24,69 (6,749,895) 3,868,438 8,765,804 (_1,047,549) 7518,25 968, ,684 47,549 -(5,363,284) <5,315,735) (1,47,297) 5,925,839 Theacompanyingnotesareanintegralpartofthesefinancialstatements. 14
19 Service Debt 81,548 Pr~e~s Capital 202 MemorandumOnly 201 3,926, , , ,248 4,394,52 407, , , ,163 82, , , ,371 7, ,316 7, ,947 72,08 59, ,256 64, ,65,58 276,75 52,13 1,541,76 2,486,763 1,437, ,786 80,132 2,093,497 2,615,0 7,518,74 3,368,974 7,518,74 719,653 3,260, ,107 1,138, ,563 2,958, ,924 7,518,74 2,615,0 3,152,945 20,216, ,567,206 60,0 191,567 (2,858,76) (13,167,596) (5,91,648) 2,020,0 (2,019,10) 2,959,163 2,960,053 4,59,40 2,020,0 4,59,40 16,371,956 (8,429,943) 9,962,013 4,0,0 6,450,61 (4,141,495) 6,318,213 9, ,287 (2,827,93) (3,205,583) 12,050,34 406,
20 CombinedStatementofRevenues,ExpendituresandChangesinFundBalances CITYOFM1NDEN,LOUISIANA Budget(GAPBasis)andActual-GeneralandSpecialRevenueFundTypes FortheYearEndedSeptember30,202 GeneralFund REVENUES: Budget Actual (Unfavorable) Varialce Favorable Taxes-advalorem Taxes-sales Licenses-ocupational $349,915 Fesandrentals Chargesforservices 350,0 347,210 Finesandforfeits 75,070 34,70 362,208 (2,705) 351,248 Intergovemental Interest 73,0 767,149 12,208 16,548 Miscelaneous 47,350 92,025 82,O78 12,079 EXPENDITURES: Totalrevenues 23,575 73,181 28,018 2,025,635 53, ,831 9,078 2,764, ,85 (64,07) Curent- Generalgovernment Publicsafety 1,34,902 Highwaysandstrets Sanitationandhealth 2,308,757 Parksandrecreation 90,670 1,31,87 817,214 2,471,983 Publicworks 4,073, ,786 Totalexpenditures 9,808, ,621 3,368,974 8g0,132 (163,26) 13, , ,676 (62,918) (46,032) 294,39 Exces(deficiency)ofrevenues overexpenditures OTItERFINANCINGSOURCES(USES): (7,783,179)(6,749,895) 1,03,284 Operatingtransfersin Operatingtransfersout Exces(deficiency)ofrevenuesandother Totalotherfinaneingsources(uses) (l,046,46~) 8,783,283 7,736,821 8,765,804 (1,047,549) 7,718,25 (17,479) (18,56) (1,087) sourcesoverexpendituresandotheruses Fundbalancesatbeginingofyear (46,358) 318, , ,014,718 Fundbalancesatendofyear $272,326 1,287, Theacompanyingnotesareanintegralpartofthesefinancialstatements.
21 SpeciNRevenueFunds Budg~ Actual Variance (Unfavorable) Favorable 3,80,0 3,926, ,861 3,8,20 85,0 3,20 4,082, ,525 4, , (24,87) (24,87) ,872, ,527 (5,801,90) 47,40 47,549 (5,754,50) (5,363,284) (5,315,735) (2,051,302) (1,43,010) 5,498, ,292
22 CombinedStatementofRevenues,ExpensesandChangesinRetainedEarnings CITYOFMINDEN,LOUISIANA WithComparativeTotalsfortheYearEndedSeptember30,201 FortheYearEndedSeptember30,202 AlProprietaryFundTypes Proprietary Operatingrevenues: Electric-regularates Entevpfise FundTypes Intemal Elet-ic-City Electric-fueladjustments $4,527,740 Service WaterSewerage 5,42, , ,527,740 Penalties Chargesforservices 586,13 89,462 5,42, ,601 Miselhmeous 123,814 Operathlgexpenses: Totaloperatingrevenues 12,34,145 14,614 1,015, ,13 123,814 89,462 1,015,893 13,350,038 1,015,893 14,614 Electricdepartment Waterdepartment Sewerdepartment 6,963,91 Meter~athngdepartment 1,286,54 Warehouse 605,398 6~963,91 Generalandadministrative 145,51 1,286,54 Contractualservices 137, ,398 6,805,704 T6talop~ratitgexpet/ses 9~527,353 38,687 29, ,51 1,207,541 I~05,7471~05, ,212 1~085,58610fi12, , , ,181 63,079 Operatingincmne(los) Nonoperatingrevenues(expenses); 2,806,792 (69,693)2,737,09 10fl92, , ,935 Federat/ststeasistance Losonsaleofasets Interestincome 290,951 6,343 Interestexpenseandfiscalcharges (978) Inventorytransfertogeneralfund Totalnonoperatingrevenuesandexpenses279,63 (l6,021) (632) d05(632) 6,343 (978) _ Income(los)beforeoperatingtransfers Operatingtralsfers: 3,086,45 ~69,53~3, Transfersin Transfersout Netincome(los) Netoperatingtransfers (8~49,23) (7~925,92) 523,23I (8,492,23) 523,231 90,287 Retainedearningsatbeginingofyear (Increase)inreserves: 10,952,796 (69,539) 21,872 (4,909,076)1,848,86 (2,293,0~ 10,974,68 Self-insuranceliability Total(increase)inreserves 07,90) (17,90) (17~_(1~540) Retainedearnings(deficit)atendof]gear$6,095,269 ~47,67}6,047,602I0,974,68.(lr540) Theacompanyingnotesareanintegralpartofthesefinancialstatements. 18
23 CITYOFMINDEN,LOUISIANA CombinedStatementofCashFlows AgProprietaryFundTypes FortheYearEndedSeptember30,202 WithComparativeTotalsfortheYearendedSeptember30,201 Cashflowsfromoperatingactivities: Cashreceivedfromcustomers Cashreceivedfromotherfundsforservices Cashpaymentsforsupliesandservices Cashpaymentstoemployesforservice Cashpaymentsforbenefitspaid Otheroperatingreveues Netcashprovidedbyoperatingactivit/es Cashflowsfromnoncapltalfinancingactivities: Federal/stateasistance Netincrease(decrease)inmeterdeposits Netoperatingtransferstotherfunds Netcashusedfornoncapitalfinancingactivities Cashflowsfromcapitalandrelatedfinancingactivities: Acquisitionandconstructionofcapitalasets Principalpaidoncapitaleaseobhgations Interesfespaidoncapitaleaseobhgations Procedsfromsalesofasets Netcashusedforcapitalandrelatedfinancingactivities Cashflowsfrominvestingactivities: Interestoninterest-bearingdeposits Increaseininvestments-reinvestproceds Returnofprincipal/distribution Netcashprovidedbyinvestingactivities Netincreaseincashandcashequivalents Cashandcashequivalentsatbeginingofyear Cashandcashequivalentsatendofyear Proprietary FundTypes $1,917,493 ~,254,790) (1,418,435) Internal Service 1,01,09 (27,430) (759,623) 19,549 8,58 3,363,817(17v396) 6,343 13,35 -(7~987,616_) -(7,967,918) (171,031) (7,91) (632) (179,57~) 18~294 (3,179,676) 4,486,81 1~495~ 154 1,917,493 1,01,09 (7,532,20) (1,418,435) (759,623) ,472, ,095 (7,405,169) (1,280,470) (591,130) ,346,42l4,207,832 6,343 13,35 (7,987,616) (7,967,918) (171,031) (7,91)(632) (179,574) 18,48 (3,179,676) 4,486,8[ 1,495, ,078 10,96 (2,31,405) (1,891,361~ 629,418 (4,710,040) (3,28,176)(17,242)(3,305,418)2,643, ,136,715 Theacompanyingnotesareartintegralpartofthesefinancialstatements
24 CITYOFMINDEN,LOUISIANA CombinedStatementofCashFlows AI1ProprietaryFundTypes FortheYearEndedSeptember30,202 WithComparativeTotalsfortheYearendedSeptember30,201 Proprietary FundTwesInternal Service Reconciliationofoperatingincometonetcash providedbyoperatingactivities: Operatingincome $2,806,792(69,693)2,737,09 Adjustmentstoreconcileoperatingincometonetcash providedbyoperatingactivities: Depreciation Badebt Donation-noncash Changesinasetsandliabilities- Decrease(increase)inacountsreceivable Decrease(increase)inacountsreceivable-other (Increase)ininventory Increase(decrease)inacountspayableandwitholdings Increaseinacruedvacationandsickpay Increaseinmunicipalretirementpayable Netcashprovidedbyoperatingactivities 793,320 62,49 (302,038) 4,935 (34,87) 3,926 (5,64) 4,98~ 3,764 48,53 793,320 62,49 (302,038) 8,69 (34,87) 82,459 (5,64) 4, ,614 74,391 (9,375) 237,2128,806 (43,813) 5,74 25, ScheduleofNoncashInvesting,Capital,andFinancingActivities Thecostsofwater,sewerandelectriconstructionprojectsareoriginalyrecognizedincapitalproject funds.thecostsincuredfortheseprojectsarerecognizedintheproprietaryfundasconstructionin progresforunfinishedprojectsandasasetsforcompletedprojectsthathavebenplacedinservice. ContributedcapitalfromcapitalprojectfimdsisalsorecognizedIntheproprietaryfundforproject costsincured.fortheyearendedseptember30,202,theproprietaryfundrecognizedasetsand contributedcapitalfromthecapitalprojectfundsintheamountof$4,102,679. Theacompanyingnotesareanintegralpartofthesefinancialstatements.
25 CITYOFM1NDEN,LOUISIANA NotestoFinancialStatements September30,202 INTRODUCTION TheCityofMinden,Louisiana(theCity)wasincorporatedin1928,undertheprovisionsofActNo.26ofthe northwestcomerofthestateoflouisiana. 1928SpecialActsofLouisianaLegislature.TheCityislocatedintheParishofWebster,beinginthe ElectedoficialsoftheCityofMindenareamayor,five(5)aldermen,andachiefofpolicewhoarelected everyfouryears.theafairsofthecityareconductedandmanagedbythemayorandboardofaldermen, referedtoas"thecouncil." TheCityprovidesafulrangeofmunicipalservicesasauthorizedbyitscharter.Theseincludepublicsafety (policeandfire),stret,water,electric,sewerage,sanitationandhealth,zoningandgeneraladministrative services. I.Sumaryofsienifleantacountin~laolieies A.Basisofpresentation-TheacompanyingfinancialstatementsoftheCityofMindenhavebenprepared inconformitywithgeneralyaceptedacountingprinciples(gap)asapliedtogovernmentalunits. TheGovernmentalAcountingStandardsBoard(GASB)istheaceptedstandardsetingbodyfor B.Reportingentity-Asthemunicipalgoverningauthority,foreportingpurposes,theCityofMindenis establishingovernmental~,countingendfinancialreportingprinciples. consideredaseparatefmanciaireportingentity.thefinancialreportingentityconsistsof(a)theprimary government(municipality),(b)organizationsforwhichtheprimarygovernmentisfinancialyacountable, and(c)otherorganizatiortsforwhichnatureandsignificanceoftheirelationshipwiththeprimary governmentaresuchthatexclusionwouldcausethereportingentity'sfinancialstatementstobemisleading orincomplete. GovernmentalAcountingStandardsBoard(GASB)StatementNo.14establishedcriteriafordetermining whichcomponentunitshouldbeconsideredpartofthecityofmindenforfinancialreportingpurposes. Thebasicriterionforincludingapotentialcomponentunitwithinthereportingentityisfinancial acountability.thegasbhasetforthcriteriatobeconsideredindeterminingfmancialacountability. Thiscriteriainclude: Apointingavotingmajorityofanorganization'sgovarni~governingbodyand a.theabilityofthemunicipalitytoimposeitswilonthatorganizationand/or b.thepotentialfortheorganizationtoprovidespecificfinancialbenefitstorimposespecific f'mancialburdensonthemunicipality.
26 CITYOFMINDEN,LOUISIANA NotestoFinancialStatements September30,202 2.Organizationforwhichthemunicipalitydoesnotapointavotingmajoritybutarefiscalydependent onthemunicipality. 3.Organizationsforwhichthereportingentityfinancialstatementswouldbemisleadingifdataofthe organizationisnotincludedbecauseofthenatureorsignificanceoftherelationship. Asrequiredbygeneralyaceptedacountingprinciples,thesefinancialstatementspresentheCityof Minden,Louisiana(theprimarygovernment)anditscomponentunits.Thecomponentunitsincludedin theacompanyingfinancialstatementsareblendedwiththemunicipalityfunds. BlendedComponentUnits Componentunitsthatarelegalyseparatefromthemunicipality,butaresointertwinedwiththe municipalitythatheyare,insubstance,thesameasthemunicipalityareblendedcomponentunits.fora componentunitobeblended,theorganization'sboardandthemunicipalitymustbesubstantivelythe same,ortheorganizationmustprovideservicesentirelyoralmostentirelytothemunicipality.the folowingcomponentunitisreportedaspartofthemunicipalityandblendedwiththeapropriate municipalityfunds: MindenHistoricDowntownDevelopmentDistrictComision-ActNo.379ofthe190RegularSesion enactedr.s.3: tocreatethemindenhistoricdowntowndevelopmentdistrictcomision. Thiscomisionwasestablishedtopromotetheducational,cultural,andeconomicwelfareofthepublic ofthecityofminden,louisiana,bypreservingandprotectinghistoricstructuresandneighborhods.the MindenHistoricDowntownDevelopmentDistrictComisionusestheMindenMainStretProjecto caryoutitsfunctionsandpurpose. TheCityofMinden,Louisiana,apointsalmembersoftheDistrictComision.Inadition,theCity providesamajorsourceofthedistrict'sfundingthroughlevyofa1.95milasesmentonthespecial taxingdistrictcreatedwithinthecityofmindenandaditionalyearlyapropriations.thedistrict ComisionreportsitsrecomendationsandactivitiestotheMayorandCityCounciloftheCityof Minden,Louisiana.TheMindenHistoricDowntownDevelopmentDistrictComisionisdeterminedto befiscalydependentandfmancialyacountabletothecityofmindenandthereforeisreportedasa blendedcomponentunitofthecityofmindan,louisiana. Basedontheforegoingcriteria,thefolowingentitieshavebendeterminednotobeapartoftheCityof Mindenandarexcludedfromtheacompanyingfinancialstatements: MindenHousingAuthority-TheAuthorityprovideshousingtocertainqualifiedresidentsandisfundedby U.S.Governmentgrantsandrentalcharges.TheCityisnotresponsibleforfinancingdeficitsnorentitled tosurpluses.thecitydoesnotsignificantlyinfluenceoperationalorfiscalmatersoftheauthority.
27 CITYOFMINDEN,LOUISIANA NotestoFinancialStatements September30,202 MindenWardMarshal-TheMindenWardMarshalisthexecutiveoficeroftheWardICourtofWebster Parish.TheprincipaldutyoftheMarshalisexecutingtheordersandmandatesoftheCourt.TheMinden WardMarshalisaseparatereportablentityfromtheCityofMinden,Louisiana,becausetheMarshal,an electedoficial,hastheabilitytoexerciseoversightresponsibilityregardingoperationsandacountability forfiscalmaters. CityCourt-TheCityCourtistheWardICourtofWebsterParish.Thecourtsystemhandles misdemeanorsandcivilsuitsofupto$15,0forwardi.thecitycourtisaseparatereportablentity fromthecityofminden,louisiana,becausethejudge,anelectedoficial,hastheabilitytoexercise oversightresponsibilityregardingoperationsandacountabilityforfiscalmaters. C.Fundacounting-TheCityofMinden,Louisiana,usesfundsandacountgroupstoreportonitsfinancial positionandtheresultsofitsoperations.fundacountingisdesignedtodemonstratelegalcomplianceand toaidfinancialmanagementbysegregatingtransactionsrelatingtocertaingovernmentfunctionsor activities. Afundisaseparateacountingentitywithaself-balancingsetofacounts.Ontheotherhand,anacount groupisafinancialreportingdevicedesignedtoprovideacountabilityforcertainasetsandliabilitiesthat arenotrecordedinthefundsbecausetheydonotdirectlyafectnetexpendableavailablefinancial resources. FundsoftheCityareclasifiedintothrecategories:governmental,proprietary,andfiduciary.Intam, eachcategoryisdividedintoseparatefundtypes.thefundclasificationsandescriptionofeachexisting fundtypefolow: GovernmentalFunds GovementalfundsareusedtoacountforalormostoftheCity'sgeneralactivities,includingthe colectionandisbursementofspecificorlegalyrestrictedmonies,theacquisitionorconstructionof generalfixedasets,andtheservicingofgeneralong-termobligations.governmentalfundsinclude: GeneralFund-TheGeneralFundisthegeneraloperatingfundoftheCity.Itisusedtoacountforal financialresources,excepthoserequiredtobeacountedforinotherfunds. SpecialRevenueFunds-SpecialRevenueFundsareusedtoacountfortheprocedsofspecificrevenue sourcesthatarelegalyrestrictedtoexpendituresforspecificpurposes.inadition,thegeneralfundof eachblendedcomponentunitisreportedasaspecialrevenuefund. DebtServiceFunds-DebtServiceFundsareusedtoacountfortransactionsrelatingtoresourcesretained andusedforthepaymentofprincipalandinterestonthoselong-termobligationsrecordedinthegeneral lung-termobligationsacountgroup.
28 CITYOFMINDEN,LOUISIANA NotestoFinancialStatemems September30,202 CapitalProjectsFunds-CapitalProjectsFundsareusedtoacountforfinancialresourcesreceivedand usedfortheacquisition,construction,orimprovementofmajorcapitalfacilitiesnotreportedintheother governmentalfunds. ProprietaryFunds Proprietaryfundsareusedtoacountforactivitiesimilartothosefoundintheprivatesector,wherethe determinationofnetincomeisnecesaryorusefultosoundfinancialadministration.proprietaryfunds maintenanceofequity,isanimportantfinancialindicator.proprietaryfundsinclude: diferfromgovernmentalfundsinthatheirfocusisonincomemeasurement,which,togetherwiththe EnterpriseFunds-Erxtorpri~eFundsareusedtoacountforoperations(a)wherotheintentofthe governingbodyisthathecosts(expenses,includingdepreciation)ofprovidingodsorservicestothe generalpubliconacontinuingbasisbefinancedorecoveredprimarilythroughusercharges,or(b)where thegoverningbodyhasdecidedthatperiodicdeterminationofrevenuesearned,expensesincured,arid/or netincomeisapropriateforcapitalmaintenance,publicpolicy,managementcontrol,acountability,or InternalServiceFunds-InternalServiceFundsacountforthefinancingofgodsorservicesprovidedby otherpurposes. onedepartmentotherdepartmentsorgovernmentsonacost-reimbursementbasis. FiduciaryFunds Fiduciaryfundsareusedtoacountforasetshold governments,oronbehalfofotherfundswithinthecity AgencyFunds-AgencyFundsareusedtoacountforasetsheldbytheCityasanagentforindividuals, ọnbehalfofoutsideparties,includingother Fiduciaryfundsinclude: privateorganizations,othergovernments,and/orotherfunds.agencyfundsarecustodialinature(asets equaliabilities)andonotinvolvemeasurementofresultsofoperations. D.Basisofacounting-Theacountingandfinancialreportingtreatmentapliedtoafundisdeterminedby itsmeasurementfocus.algovernmentalfunds~eacountedforusingacurentf'manciairesources measurementfocus.withthismeasurementfocus,onlycurentasetsandliabilitiesaregeneralyincluded onthebalanceshet.operatingstatementsofthesefundspresentincreasesandecreasesinetcurent asets.themodifiedacrualbasisofacountingisusedbyalgoveranentalfundsandagencyfimds. Thegovernmentalfundsusethefolowingpracticesinrecordingrevenuesandexpenditures: Revenues Theirevenuesarerecognizedwhentheybecomemeasurableandavailableasnetcurentasets.Most revenuesarerecordedwhencashisreceived.taxpayer-asesedincome,grosreceipts,andsaiestaxesare
29 CITYOFMINDEN,LOUISIANA NotesInFinancialStatements September30,202 considered"measurable"wheninthehandsofintermediarycolectingovernmentsandarerecognizedas revenueathatime.federalandstategrantsarexpenditure-drivenandrevenuesarerecognizedwhenthe grantexpendituresareincured. Expenditures Withthemodifiedacrualbasisofacounting,expendituresaregeneralyrecognizedwhentherelatedfund liabilityisincured,excepthatprincipalandinterestongeneralong-termdebtisrecognizedwhendue. OtherFinancingSources(Uses) Transfersbetwenfundsthatarenotexpectedtoberepaidandanyotherfinancingsource/useare acountedforasotherfinancingsources(uses). Theproprietaryfundisacountedforonaflowofeconomicresourcesmeasurementfocusanda determinationofnetincomeandcapitalmaintenance.withthismeasurementfocus,alasetsand liabilitiesasociatedwiththeoperationofthisfundisincludedonthebalanceshet.theproprietaryfund usestheacrualbasisofacounting.revenuesarerecognizedwhenearned,andexpensesarerecognized E. athetimeliabilitiesareincured. Budgetsandbudgetaryacountin_~g-TheCityfolowstheseproceduresinestablishingthebudgetarydata reflectedinthesefmancialstatements: a)thecityclerkpreparesaproposedbudgetandsubmitsametothemayorandthecouncilnolater b)thepublicisnotifiedthatheproposedbudgetisavailableforpublicinspection.athatime,apublic thanfiftendayspriortothebeginingofeachfiscalyear. c)apublichearingisheldontheproposedbudgetatleastendaysafterpublicationofthecalforthe hearingiscaled. d)aftertheholdingofthepublichearingandcompletionofalactionecesarytofinalizeand hearing. implementhebudget,thebudgetisadoptedthroughpasageofanordinancepriortothe e)budgetaryamendmentsinvolvingthetransferofundsfromonedepartment,programorfunctionto comencementofthefiscalyearforwhichthebudgetisbeingadopted. anotherorinvoningincreasesordecreasesinexpendituresresultingfromrevenuesexcedingor f)albudgetaryapropriationslapseathendofeachfiscalyear. failingtometamountsestimatedrequiretheaprovalofthecouncil. g)budgetsforthegeneralandspecialrevenuefundsareadoptedonabasisconsistentwithgeneraly aceptedacountingprinciples(gap).budgetedamounts,asoriginalyadopted,areamendedfrom timetotimebythecouncil. 25
30 CITYOFMINDEN,LOUISIANA NotestoFinancialStatements September30,202 Budgetcomparisonsarenotpresentedforthefolowingspecialrevenuefunds: i.87lcdbgeconomicdevelopment 2.DrugTaskForce The87LCDBGEconomicDevelopmentFundconsistsofa$750,0ComunityDevelopmentBlock GrantbytheStateofLouisianaDivisionofAdministration. Underthetermsofthecontract,thefundswerebudgetedasfolows: LoantoSportcofMinden,Inc.,foracquisitionofcapital Administration equipment,inventoryandrehabilitationofbuildingandgrounds$720,0 s~&qg_ 30,0 Therepaymentoftheloanisfora10-yearperiod.Interest,ataratenotlesthaneightandune-half percent(8-1/2%)istoberepaidbeginingthesixthmonthafterthefastdrawdownoflcdbgfundsand istocontinuemonthlyforthenexteightenmonths.repaymentofprincipalandinterestshalbeginon thetwenty-fifthmonthaftertheftrstdrawdownandistocontinuemonthlyforthenext120months.the CityisobligatedtoreturnhalfoftheprincipalandinterestpaymentstotheStateofLouisianandthe remaininghalfisrestrictedforeconomicdevelopment. TheDrugTaskForceFundwasestablishedinAugust191,toacountforthereceiptandisbursementof fundspecificalydesignatedfordrugtaskforceactivities.bycourtorder,thecity'spolicedepartment receivesaportionofundseizeduringdrugarests.suchfundsaretobeusedonlyfordruglaw enforcementactivities.duetothedificultyinmeasuringrevenuesonananualbasisandtheimaterial F.Encumbrancesamountsinvolved,theCitydoesnotincludethisfundinitsbudgetaryproces. Managementdoesnotbelievethatheuseofencumbranceacountingwouldserveanysignificantbenefit TheCitydoesnotemployencumbranceacountinginthegovernmentalfunds. forbudgetarypurposes. GCashandcashequivalentsandinvestments-Cashincludesamountsindemandeposits,interest-bearing demandeposits,andmoneymarketacounts.cashequivalentsincludeamountsintimedeposits,those investmentswithoriginalmaturitiesof90daysorles.understatelaw,thecitymaydepositfundsin demandeposits,moneymarketacounts,ortimedepositswithstatebanksorganizedunderlouisianalaw andnationalbankshavingtheirprincipaloficesinlouisiana. Forpurposesofthestatementsofcashflows,cashandcashequivalentsincludecash,demandeposits,and certificatesofdeposit.cashandcashequivalentsarestatedatcost. 26
31 CITYOFMINDEN,LOUISIANA NotestoFinancialStatements September30,202 Understatelaw,theCitymayinvestinUnitedStatesbonds,treasurynotes,andcertificates.Inadition, thecitymayinvestinbonds,debentures,notesorotherevidenceofindebtednesisuedorguarantedby federalagenciesandprovidedsuchobligationsarebackedbythefulfaithandcreditoftheu.sandalso colateralizedmortgageobligations,whichavenotbenstripedintointerestonlyandprincipalonly obligations.theseareclasifiedasinvestmentsiftheiroriginalmaturitiesexced90days;however,ifthe originalmaturitiesare90daysorles,theyareclasifiedascashequivalents.investmentsarereportedat fairvalue,whichisdeterminedusingselectedbases.short-terminvestmentsarereportedatcost,which aproximatesfairvalue.long-terminvestments,thosewithoriginalmaturitiesgreaterthanone(i)year, H.Acountsreceivable-TheCityconsidersubstantialyalcustomers'utilityreceivablesandother arevaluedathelastreportedsalespriceatcurentexchangerates. receivablestobefulycolectible;acordingly,analowancefordoubtfulacountsisnotrequired.if amountsbecomeuncolectible,intheopinionofmanagement,theyarechargedtoperationsathatime. Short-terminterfundreceivablesandpayabIes,Duringthecourseofoperations,numeroustransactions ocurbetwenindividualfundsforgodsprovidedorservicesrendered.theseinterfundreceivablesand payablesareclasifiedasduefi'omotherfundsorduetotherfundsonthebalanceshet. InventoriesInventoryitemsarevaluedatcostusingthefirst-in,first-outmethod.Inventoriesineach fundaregeneralycomposedofthefolowingitems: GeneralFund-Garbagebags,gasoline EnterpriseFund-Electric,waterandsewerepairandmaintenanceitems K.Fixedasets-Fixedasetsofgoveramentalftmdsarerecordedasexpendituresathetimepurchasedor constructed,andtherelatedasetsarecapitalizedinthegeneralfixedasetsacountgroup.thecityhas notcapitalizedalpublicdomain(infrastructure)fixedasets.nodepreciationhasbenprovidedon generalfixedasets.alfixedasetsarevaluedathistoricalcostorestimatedcostifactualhistoricalcost isnotavailable.generalfixedasetswhicharevaluedatestimatedcostarebasedontheactualhistorical costoflikeitems. Fixedasetsusedintheproprietaryfundoperationsareincludedonthebalanceshetofthefundsnetof acumulatedepreciation.depreciationofalexhaustiblefixedasetsusedbyproprietaryfundsischarged asanexpenseagainstoperations.depreciationhasbenprovidedoverthestimatedusefulivesofthe asetsusingthestraight-linemethod. Acumulatedunt~aidvacation,sickl~av.andotheremployebenefits-Vacationandsickleavearearned basedonyearsofservicebyemployes.theonlyprovisionforvestedbenefitsisthatmunicipal employes,withthexceptionofemployesofthepoliceandfiredepartmentwhoarecoveredbycivil Servicerequirements,maycaryforwardnomorethanthemaximumacruableamountforanyvacation year.alemployesdonothavetheoptionoforegoingvacationandbeingpaidinlieuthereof.for
32 CITYOFMINDEN,LOUISIANA NotestoFinancialStatements September30,202 financialreportingpurposes,thecity'sliabilityforacumulatedunpaidvacationbenefitsthatisexpectedto beliquidatedwithexpendableavailablef'mancialresourcesisreportedasanexpenditureandafund liabilityoftheapropriategovernmentalfund.amountsnotexpectedtobeliquidatedwithexpendable availablefinancialresourcesarereportedinthegeneralong-termdebtacountgroup.noexpenditureis reportedfortheseamounts. M.~-tenobligations-Long-termobligationsexpectedtobefinancedfromgovernmentalfundsare reportedinthegeneralong-termdebtacountgroup.expendituresforprincipalandinterestpaymentsfor long-termobligationsarerecognizedinthegovernmentalfundswhendue.long-termobligations expectedtobefinancedfromproprietaryfundoperationsareacountedforinthosefunds. N.Fundequity ContributedCapital Contributedcapitalisrecordedintheproprietaryfundthathasreceivedcapitalgrantsorcontributionsfrom developers,customers,orotherfundswhensuchresourcesarerestrictedfortheacquisitionorconstruction ofcapitalasets.contributedcapitalisnotamortizedbasedonthedepreciationrecognizedonthatportion oftheasetsacquiredorconstructedfromsuchresources. Reserves Reservesrepresenthoseportionsofundequitynotapropriableforexpendituresorlegalysegregatedfor aspecificfutureuse. DesignatedFundBalances Designatedfundbalancesrepresententativeplansforfutureuseofinancialresources. O.InterfundTransactions-Quasi-externaltransactionsareacountedforasrevenues,expenditures,or expenses.transactionsthatconstitutereimbursementstoafundforexpenditures/expensesinitialymade fron~,ithatareproperlyaplicabletoanotherfiandarerecordedusexpenditures/expensesinthe reimbursingfundandasreductionsofexpandimres/expensesinthefundthatisreimbursed. Alotherinterfundtransactions,exceptquasi-externaltransactionsandreimbursements,arereportedas transfers.nonrecuringornonroutinepermanentransfersofequityarereportedasresidualequity transfers.alotherinterfundtransfersoftheprimarygovernmentarereportedasoperatingtransfers. Totalcolumnsoncombinedstatements-Totalcolumnsoncombinedstatementsarecaptioned "MemorandumOnly"toindicatethatheyarepresentedonlytofacilitatefinancialanalysis.Datainthese columnsdonotpresentfinancialposition,resultsofoperations,orchangesinfinancialpositionin 28
33 CITYOFMINDEN,LOUISIANA NotestoFinancialStatements September30,202 conformitywithgeneralyaceptedacountingprinciples.neitheraresuchdatacomparabletoa consolidation.interfundeliminationshavenotbenmadeintheagregationofthisdata. Comparativedata-Comparativetotaldatafortheprioryearhavebenpresentedintheacompanying FinancialstatementsinordertoprovideanunderstandingofchangesintheCity'sfmancinlpositionand operations.however,comparativedata(i.e.,presentationofprioryeartotalsbyfundtype)havenotben presentedineachofthestatementsincetheirinclusionwouldmakethestatementsundulycomplexand dificultoread. 2.Fundeficits TheCapitalImprovementFund-Sewerhadadeficitof$5,064inunreservedfundbalanceasofSeptember30, 202.Thisdeficitwasduetothexcesofexpendituresrecognizedforservicesperformedasofthendofthe yearoveractualfundstransferedtothecapitalimprovementfund-sewer.thedeficitwilbeliminated throughinterfundtransfers. TheInternalServiceFundhadadeficitof$47,67inunreservedretainedearningsasofSeptember30,202. Thedeficitwasduetothexcesofexpendituresrecognizedforclaimsincuredasofthendoftheyearover variousfunds. actualfundstransferedtotheinternalservicefund.thedeficitwilbeliminatedthroughtransfersfrom Budgetdefter FortheyearendedSeptember30,202,abudgetdeficitof$134,453wasbudgetedintheSalesTaxFund- SewerageSystem. 4.ReconciliationofSneialRevenueFundscombinedfundbalancestoBudget(GAPBasis)balances ThefandbalancesatendofyearforSpecialRevenueFunds-Actual,pertheCombinedStatementof Revenues,ExpendituresandChangesinFundBalances-AlGovernmentalFundTypes,doesnotagretothe fundbalancesatendofyearforspecialrevenuefunds-actualperthecombinedstatementofrevenues, ExpendituresandChangesinFundBalances,Budget(GAPBasis)andActual-GeneralandSpecialRevenue FundTypes.Thediferencereflectsthexclusionofthe87LCDBGEconomicDevelopmentFundandthe DragTaskForceFundfromtheSpecialRevenueFtmdspresentedwithbudgetcomparisons. 29
34 CITYOFMINDEN,LOUISIANA NotestoFinancialStatements September30,202 Budgetcomparisonsarenotpresentedforthesetwofunds. Areconciliationofundbalancesashownfolows SpecialRevenueFunds Fundbalancesatendofyear-CombinedStatementofRevenues, ~Tlount ExpendituresandChangesinFundBalances-AlGovernmental FundTypes Les:Fundbalancesatendofyear- $4,478,542 87LCDBGEconomicDevelopment DrugTaskForceFund (419,419) _(3,182) Fundbalancesatendofyear-CombinedStatementofRevenues ExpendituresandChangesinFundBalances-Budget(GAPBasis) S.Cashandcasheouivalents andactual-generalandspecialrevenuefundtypes AtSeptember30,202,theCityhadcashandcashequivalantswithbokbalancestotaling$15,927,091,as folows: Petycashfunds Demandeposits 1,720 Interest-bearingdeposits Total 16,393, (468,479) Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,thesedeposits(ortheresulting bankbalances)mustbesecuredbyfederaldepositinsuranceorthepledgeofsecuritiesownedbythefiscal agentbank.themarketvalueofthepledgedsecuritiesplusthetederaldepositinsurancemustataltimesat leastequaltheamountondepositwiththefiscalagent.thesesecuritiesareheldinthenameofthepledging fiscalagentbankinaholdingorcustodialbankthatismutualyaceptabletobothparties.atseptember30, 202,theCityhad$16,40,965indepositsofcolectedbankbalances.Thesedepositsweresecuredfromrisk by$539,46ofederaldepositinsuranceand$15,648,808ofpledgedsecuritiesheldbythecustodialbankin thenameofthefiscalagentbank(gasbcategory3).theremainingbalanceofs252,691isnotsecuredby thepledgeofsecuritiesandisaviolationofstatelaw. Eventhoughthepledgedsecuritiesareconsidereduncolateralized(Category3)undertheprovisionsofGASB StatementNo.3,LouisianaRevisedStatute39:129imposesastatutoryrequirementonthecustodialbankto advertiseandselthepledgedsecuritieswithintendaysofbeingnotifiedbythecitythathefiscalagenthas failedtopaydepositedfundsupondemand. 30
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