SALINESOILANDWATERCONSERVATIONDISTRICT RINGOLD,LOUISIANA

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1 SALINESOILANDWATERCONSERVATIONDISTRICT RINGOLD,LOUISIANA REPORTNO ,-/

2 REPORTNO SALINESOILANDWATERCONSERVATIONDISTRICT RINGOLD,LOUISIANA TABLEOFCONTENTS PAGE AUDITOR'SAUDITREPORT 1 AUDITOR'SREPORTOFCOMPLIANCE WITHSTATELAWSANDREGULATIONS EXHIBITS B COMBINEDBALANCESHET- ALFUNDTYPESANDACOUNTGROUPS STATEMENTOFREVENUE,EXPENDITURES ANDCHANGESINFUNDBALANCE NOTESTOTHEFINANCIALSTATEMENTS SUPLEMENTALINFORMATIONSCHEDULE A.PERDIEM/MILEAGEPAIDTOSUPERVISORS FORTHEYEARENDED

3 May8,203 BoardofSupervisors SalineSoilandWaterConservationDistrict P.O.Box528 Ringold,Louisiana71068 Gentlemen WehaveauditedtheacompanyingBalanceShetoftheSalineSoilandWater ConservationDistrict,asofJune30,202,andtherelatedStatementsofRevenue, ExpendituresandChangesinFundBalancefortheyearthenended.Thesefinancial statementsaretheresponsibilityofthedistrict'smanagement.ouresponsibilityisto expresanopiniononthesefinancialstatementsbasedonouraudit. Ourauditwasmadeinacordancewithgeneralyaceptedauditingstandardsand, acordingly,includedsuchtestsoftheacountingrecordsandsuchotherauditing proceduresasweconsiderednecesary.thosestandardsrequirethatweplanand performtheauditobtainreasonableasuranceaboutwhetherthefinancial statementsarefreofmaterialmistatement.anauditincludesexamining,onatest basis,evidencesuportingtheamountsandisclosuresinthefinancialstatement presentation.webelievethatourauditprovidesareasonablebasisforouropinion. Inouropinion,thefinancialstatementsreferedtoabovepresentfairlyinalmaterial respectsthefinancialpositionofthesalinesoilandwaterconservationdistrictasof June30,201,andtheresultsofitsoperationsandchangesinitsfundbalanceforthe yearthenended,inconformitywithgeneralyaceptedacountingprinciplesapliedon aconsistentbasis. MarkA.Tilman AuditDirector MAT:bt c.statesoilandwaterconservationcomite LegislativeAuditor

4 REPORTNO REPORTONCOMPLIANCEWITHSTATELAWSANDREGULATIONS ManagementoftheSalineSoilandWaterConservationDistrictisresponsibleforthe District'scompliancewithstateandlocalregulations.Aspartofouraudit,weselected andtestedtransactionsandrecordstodeterminethextentowhichthesalinesoil andwaterconservationdistrictcompliedwithmaterialawsandregulationsofthe StateofLouisiana. Ourtestingoftransactionsandrecordsdisclosednoinstancesofnoncompliance

5 AuditedCombinedBalanceShet ExhibitA GeneralGen.Fixed FundAsetGroupBalance202Balance201 ASETS PetyCash AcountsReceivable $3,96.21 MoneyMarket CertificateOfDeposit $3,96.21 Savings $o.o PrepaidInsurance $1,91.76 ($818.69) PrepaidMaintenance Furniture&Equipment $ $1,91.76 Building Land $7, $ $1, TOTALASETS $16,205.47$23, $15, $20.0 $7, $89.59 $15, $39, $2O.O $15, $7, $34, $20:0 LIABILITIES AcountsPayable AcruedSalaries AcruedFICA $o.o AcruedRetirement $341.o AcruedLeave $26.o9 DuetoLDOAF $1, $o.o $341.0 $26.09 $341.0 $o.o $1, $26.09 $1, TOTALIABILITIES $2, $2, $2, FUNDEQUITY FundBaL-Res.-GroupInsurance FundBal.-Res.-OtherInsurance FundBal.-Res.-Maintenance FundBal.-Unreserved $ InvestmentsinG.F.A. $13,784.13$23, $13, $23, $ $23, $8, $89.59 $o.o $o.o TOTALFUNDEQUITY $14,Ol.63$23, $37, $32, TOTALIABILITIES& FUNDEQUITY $16,2o5.47$23, $39, $34, Theacompanyingnotesarean integralpartofthistatement.

6 EXHIBITB STATEMENTOFREVENUE,EXPENDITURES ANDCHANGESINFUNDBALANCE REVENUE AreaMeting CRPEquipmentRentals Interest LocalFunds Miscelaneous RentSaleofEquipment Sedlings Stakes/Rags StateFunds WRP TOTALREVENUES EXPENDITURES Advertisements(bidnotices) AnualReport AreaMeting BankCharges BoardMetings-perdiem BoardMetings-mileage Dues&Subscriptions Equipment FieldSuplies insurance-grouphearh Insurance-other JanitodalServices Maintenance&Repairs Miscelaneous OficeSuplies Postage RentRentals Salaries FICARetirement Sedlings Telephone Travel Utilities TOTALEXPENDITURES Exces(deficiency)ofRevenue overexpenditures Theacompanyingnotesarean integralpartofthistatement. GENERAL FUND202 GENERAL FUND201 $57.19 $ $4,830.0 $6,79.50 $32,015.2 $ $48.0 $4,830.0 $1,714.0 $31,095.4 $4, $38, $12.89 $54.92 $6.50 $1,295.0 $ $325.0 $3, $2,296.5 $10.50 $1,080.0 $2, $1, $152.0 $0,0 $16, $1,23.19 $3,67.47 $1, $5O7.0O $2, (; $ $1, $ $1,610.0 $ $30.0 $241.4 $2, $2, $1.20 $1,080.0 $4,51.50 $8.18 $1, $167.0 $4.0 $16, $1, $1,02.31 $1,31.08 $53.72 $2, $39, $40, $5,45.1 ($ )

7 EXHIBITC ANDCHANGESINFUNDBALANCE STATEMENTOFREVENUE,EXPENDITURES GENERAL FUND202 GENERAL FUND201 FundBalance-UnreservedBegining Exces(deficiency)ofRevenue oftheyear Les:PdorPedodAdjustment Les:EstablishF.B.-Reserved overexpenditures $8, $5,45.1 Les:EstablishF,B.-Reserved forotherinsurance FundBalance-UnreservedEnd formaintenance ($127.91) ($3.03) $10,147.0 ($1,709.87) $37.0 ($4.17) oftheyear 13, $ OTHERFINANCINGSOURCES FundBalance-Reservedfor Plus:Paid-inbySupervisors Les:Paid-outbyDistrict GroupInsurance(Beg.Balance) Les:PriorPeriodCorection FundBalanceReservedfor GroupInsurance(EndingBalance) 0 FundBalance-Reservedfor Plus:Paid-in Les:Paid-out OtherInsurance(Beg.Balance) $2, FundBalanceReservedfor $2,296.5 $89.59 $2, $ $85.42 OtherInsurance(EndingBalance) 17 FundBalance-Reservedfor Plus:Paid-in Les:Paid-out Maintenance(Beg.Balance) FundBalanceReservedfor ($2,947.38) SO.0 ($4,51.50) Maintenance(EndingBalance) 0.0 Theacompanyingnotesarean integralpartofthistatement.

8 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY REPORTNO AUDITDIVISION SALINESOILANDWATERCONSERVATIONDISTRICT RINGOLD,LOUISIANA NOTESTOTHEFINANCIALSTATEMENTS FORTHEYEARENDEDJUNE30,202 1.SUMARYOFSIGNIFICANTACOUNTINGPOLICIES TheLouisianaLegislaturecreatedtheSalineSoilandWaterConservationDistrict.The Districtprimarilyasistsfarmersandotherlandusersinthewiseuseoftheirlandsand thepreventionoferosionofarmandurbanlandandthepolutionofwatersinthestate. thedistrictinacordancewithlouisianastatutes.theboardiscomprisedofive members. Thegoverningboardofsupervisorsadministerstheoperationsandresponsibilitiesof InApril1984,theFinancialAcountingFoundationestablishedtheGovernmental AcountingStandardsBoard(GASB)topromulgategeneralyaceptedacounting principlesandreportingstandardswithrespectoactivitiesandtransactionsofstate andlocalgovernmentalentities.innovember,1984,thegasbisuedacodificationof governmentalacountingandfinancialreportingstandards.thiscodificationand subsequentpronouncementsarerecognizedasgeneralyaceptedacounting principlesforstateandlocalgovernments. ThefinancialstatementsoftheSalineSoilandWaterConservationDistrictare preparedinacordancewiththestandardsestablishedbythegasb.gasb CodificationSection210establishedcriteriafordeterminingthegovernmental reportingentitytobethesalinesoilandwaterconservationdistrict.the acompanyingstatementspresentinformationonlyastothetransactionsofthedistrict A.FUNDACOUNTING ThefinancialstatementsoftheSalineSoilandWaterConservationDistrict

9 REPORTNO arepresentedasiftheacountswereorganizedonthebasisofundsand acountgroups,eachofwhichwouldbeconsideredaseparateacounting entity.sincethedistricthasnofinancialresources,whicharerequiredtobe acountedforinotherfunds,onlyageneraloperatingfundwasused. B.FIXEDASETS Fixedasetsusedinthegovernmentalfundtypeoperationsareacountedfor inthegeneralfixedasetsacountgroup,ratherthanthegovernmentalfund Nodepreciationhasbenprovidedongeneralfixedasets.Alfixedasets arevaluedathistoricalcost. Thisacountgroupisnota"fund."Itisconcernedwiththemeasurementof C.BASISOFACOUNTING financialposition,notwithmeasurementofoperations. Basisofacountingreferstowhenrevenuesandexpendituresarerecognized andreportedinthefinancialstatements.basisofacountingrelatestothe timingofthemeasurementsmade,regardlesofthemeasurementfocus aplied.therecordsaremaintainedonacashbasisandtheacompanying financialstatementshavebenconvertedtoamodifiedacrualbasisof acountingusingthefolowingpractices: (1)Revenue StateFundsarerecordedwhentheDistrictisentitledtothefunds Newsletersponsorsandequipmentrentalarerecordedintheyear earned. Interestincomeontimedepositsisrecordedwhenthedepositshave maturedandtheincomeisavailable.

10 REPORTNO Rentsandroyaltiesarerecordedintheyearearned Subsequentlyalotherevenuesarerecordedwhenreceived (2)Expenditures Expenditureswererecognizedintheacountingperiodinwhichthe liabilitiesarebothmeasurableandincured. D.BUDGETARYPRACTICES AbudgetwasubmitedtotheOficeofSoilandWaterConservation,Louisiana DepartmentofAgricultureandForestry.StateFundingfortheyearwasbased uponthealocationproceduresestablishedintheprogramrulesand E.ANUALANDSICKLEAVE regulations. Employesearnandacumulateanualandsickleaveatvariousrates dependingontheiryearsofservice.unusedanualandsickleave acumulateswithoutlimit.thenumberofhoursofunusedanualeavefor whichanemployemayreceivealumpsumpaymentuponterminationfrom Districtemploymentmaynotexced30hours.

11 REPORTNO aremembersofthesocialsecuritysystem.theemployecontributionwas 7.65%ofgrosalaryfromJuly1,201,throughJune30,202.TheDistrict contributedanaditional7.65%ofgrosalaryfromjuly1,201,throughjune 30,202.TheDistrictdoesnotguarantethebenefitsgrantedbytheSocial SecuritySystem. 2.CHANGESINGENERALFIXEDASETS TheGeneralFixedAsetsoftheSalineSoilandWaterConservationDistrict remainedthesamefortheyearendedjune30,202.

12 REPORTNO COMPENSATIONPAIDTOBOARDMEMBERS ThescheduleofcompensationpaidtotheSalineSoilandWaterConservation DistrictSupervisorsispresentedincompliancewithHouseConcurent ResolutionNo.54ofthe1979SesionoftheLouisianaLegislature. CompensationoftheSoilandWaterConservationDistrictSupervisorsis includedinthegeneraladministrativexpendituresofthegeneralfund. MembersofthegoverningboardreceivecompensationpursuantoLouisiana PERDIEM/MILEAGEPAIDTOBOARDMEMBERS RevisedStatute3:1207. FORTHEYEARENDINGJUNE BOARD MEMBER METINGS REIMBURSEDIEM D PER MILEAGE TOTAL AMOUNT Ẉ E.Baron $280.0 $156.0 $436.0 WiliamM. Conly 8 $280.0 $60.80 $ Roger CulbeAson 9 $315.0 $ $50.20 R.P.Thrash HenryD. 8 4 $280.0 $140.0 $19.0 $7.20 $39.0 Thrash $ TOTALS $1,295.0 $ $1, TOTALNUMBEROFBOARDMETINGSDURINGTHEYEARWAS9

13 LOUISIANADEPARTMENTOFAGRICULTURE&FORESTRY BOBODOM,COMIS!O~i(-iyE!I;?:IO~ May8,203 RANDALJOHNSONMr.BilConly DE~U~X~NERChairman,SalineSWCD P.O.Box528 ASISTANT Ringold,LA71068 COMISIONERS Agricultural& EnvfronmentafSciences MalthewKepinger,18 P.O.Box3596 BatonRouge,LA70821 (25) Fax: Agto-Consumer Services ManingBrousard P.O.Box3098 BatonRouge,LA70821 (25) Fax: AnimalHealth Services TerelDelphm P.O.Box1951 BatonRouge,LA7082 (25) Fax: Forestry PaulD.Frey P.O.Box1628 BatonRouge,LA70821 (25)925~,50 Fax: Management &Finance SkipRhorer P.O.Box848 BatonRouge,LA7081 (025) Fax: Ma~eUng B~ceMalone P.O.Box34 BatonRouge,LA70821 (25)92127 Fax: Soil&Water Conservation BradleyE.Soicer P.O.Box354 BatonRouge,LA7082 (25) Fax:92-257T O~SEP29~t'~1:32. DearMr.Conly: AtachedistheSaJineSWCDauditreportfortheyearendingJune30,202.Pleasebe advisedthatduringtheirecentaudit,thestateauditorsfoundthathefolowing managementpracticeshouldbeimplemented. (1)Rentalproperty-aruningtotalofthereceiptsandisbursementsasociated withtherentalofthebuildingownedbythedistrictshouldbemaintained.these totalswouldbeusedtocomputethegrosandnetincomefromthisrevenue source (2)Alutilitybilsnedtobepaidearlyenoughtoenableyourdistrictopaythenet amount,nothegrosamountofthebil. (3)Alofthedistrict'sbilsnedtobeitemized.Alsowriteoneachbilthedateitis paid,thechecknumber,andtheamountofthecheck. (4)Thedistrict'sedlingsales-Theproceduresforhandlingsedlingsaleshould bewritenandkeptonfileintheofice. Yourboard'simplementationofthesemanagementrecomendationsisrequested.Within forty-five(45)dayspleaseprovidethisoficeinwritingtheactionthesalinesoilandwater Conservationboardhastakentoimplementheserecomendations. Iencourageyouandyourdistrictstaftorequestasistancefromthisoficeanytimethe boardfelswecanasistyourdistrictinmetingitsadministrativeandprogram responsibilities. Sincerely BES:Ie Atachment ~.~:~.Bene~.T~te-7, PostOficeBox631,5825FloridaBlvd.,BatonRouge,Louisiana TeleDIlone:(25~ Fax:f2,? ,'~wIdaf~tatA;nl~

14 86/12/280~12: PAGE82 SalineSoilandWaterConscrvufiouDistrict Telephone: Fax: Ringold,La P.O.Box528 June12,203 Mr.BradleyE.Spicer ExecutiveDirector OficeofSoilandWaterConservation P.O.Box354 BatonRouge,~70821 DearMr.Spiecr: AtheJune12,203metingoftheSalineSWCDBoardofSupervison,yourleter concerningthesalineswcdauditwasread.afteralengthydiscusion,theboard agredthathefolowingmanagementpracticesugestedbythestateauditorbe implemented: 1)Thesecretarywilkeparuningtotalofthereceiptsand disbursementsasociatedwiththerentalofthedistrictowned 2)Eachutilitybilistobepaidearlytoalowthedistrictopaythe buildinginordertocomputethegrosandnetincomefromthe netamountandnotgrosamountofthebill gvente8oufce. 3)Eachdistrictbilwilbeitemizedandthedatepaid,checknumberand 4)Writenproceduresforhandlingthesedlingsalehavebenprepared amountofcheckwritenwilbewritenonthedistrict'scopyofthebill andarenowont'deinthedistrictofice. AlactionsasnotedabovewilbelistedintheJune12,203boardmetingminutes. Sincerely, WiliamM.Conly Cbolman