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1 01~U~-6rM3:38A~ITDIvIslo~ TANGI-ST.HELENASOILANDWATERCONSERVATIONDISTRICT AMITE,LOUISIANA ANUALFINANCIALSTATEMENTS FORTHEYEARENDEDJUNE30,20

2 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY AUDITDIVISION TANGI-ST.HELENASOILANDWATERCONSERVATIONDISTRICT AMITE.LOUISIANA AUDITOR'SAUDITREPORT TABLEOFCONTENTS AUDITOR'SREPORTOFCOMPLIANCE WITHSTATELAWSANDREGULATIONS EXHIBITS A.COMBINEDBALANCESHET- BSTATEMENTOFREVENUE,EXPENDITURES ALFUNDTYPESANDACOUNTGROUPS NOTESTOTHEFINANCIALSTATEMENTS ANDCHANGESINFUNDBALANCE SUPLEMENTALINFORMATIONSCHEDULE A.PERDIEM/MILEAGEPAIDTOSUPERVISORS FORTHEYEARENDED PAGE 1

3 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY AUDITDIVISION October9,20 BeardofSupervisors "[angipahoast.helenasoilandwaterconservationdistrict P.O.Box695 Amite.Louisiana7042 Gentlemen WehaveauditedtheacompanyingBalanceShetoftheTangi-St.HelenaSoiland WaterConservationDistrict,asofJune30,20,andtherelatedStatementsof Revenue,ExpendituresandChangesinFundBalancefortheyearthenended.These financialstatementsaretheresponsibilityofthedistrict'smanagement.our responsibilityistoexpresanopiniononthesefinancialstatementsbasedonouraudit Ourauditwasmadeinacordancewithgeneralyaceptedauditingstandardsand, acordingly,includedsuchtestsoftheacountingrecordsandsuchotherauditing proceduresasweconsiderednecesary.thosestandardsrequirethatweplanand performtheauditobtainreasonableasuranceaboutwhetherthefinancial statementsarefreofmaterialmistatement.anauditincludesexamining,onatest basis,evidencesuportingtheamountsandisclosuresinthefinancialstatement presentation.webelievethatourauditprovidesareasonablebasisforouropinion. Inouropinion,thefinancialstatementsreferedtoabovepresentfairlyinalmaterial respectsthefinancialpositionofthetangi-st.helenasoilandwaterconservation DistrictasofJune30,20,andtheresultsofitsoperationsandchangesinitsfund balancefortheyearthenended,inconformitywithgeneralyaceptedacounting principlesapliedonaconsistentbasis. Sincerely, MarkA.Tilman AuditDirector MAT:bt c.statesoilandwaterconservationcomite LegislativeAuditor

4 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY AUDITDIVISION REPORTONCOMPLIANCEWITHSTATELAWSANDREGULATIONS ManagementoftheTangi-St.HelenaSoilandWaterConservationDistrictis responsibleforthedistrict'scompliancewithstateandlocalregulations.aspartofour audit,weselectedandtestedtransactionsandrecordstodeterminethextentowhich thetangi-sthelenasoilandwaterconservationdistrictcompliedwithmaterialaws andregulationsofthestateoflouisiana. Ourtestingoftransactionsandrecordsdisclosednoinstancesofnoncompliance

5 EXHIBITA AUDITEDCOMBINEDBALANCESHET GENERALSPEC.REVENUEGENERAL FUND FUNDFIXEDASETSBALANCE20BALANCE19 ASETS ACOunlsReceivable PelyCash $ CertificatesofDeposit DueFromOtherFund MoneyMarket $8, $O.0O Savings PrepaidInsurance $16, $10,962.0 $16, $10,962.0 PrepaidMaintenance Furniture&Equipment $150.0 $O.O $16,951.41$O.O$O.O $0.O $8,029.40$O.0O$O.O TOTALASETS $8, $150.0So.go $7,680.47$o.0o$O.O $8, $ $8, $27,454.12$8,756.30$4, $30, $6, LIABILITIES AcountsPayable AcruedSalaries AcruedFICA AcruedRetirement AcruedLeave $478.0 DueToOtherFund TOTALIABILITIES $2,054.0 $36.57 $1.95 So.go $192.0 $14.69 $670.0 $2,054.o $51.26 $1.95 $1,o38.o $79.40 $1.7o 0 FUNDEQUITY $2, $ $O.0O $2, $2, $3, FundBatanca-Res.-Groupinsurance FundBalanca-Res.-OtherInsurance FundBalanca-Res.-Maintenance FundBalance-SpecialRevenue $150.0 $O.O0 FundBalanca-Unreserved InvestmentsinG.F.A. $5,86.23 TOTALFUNDEQUITY TOTALIABILITIES& $6, $8, $27, $5,86.23 $15O.0 $27,247.43$8, $8, $15,69.9 $5, $42, $27,25.80 $6, $ FUNDEQUITY $8, $27,454.12$8,756.30$4, $30, Theacompanyingnotesarean integralpartofthislatement.

6 EXHIBITB STATEMENTOFREVENUE,EXPENDITURES ANDCHANGESINFUNDBALANCE REVENUE EQIPDEQ(319) GLCIGrazing Interest Local Miscelaneous Rentals Revegitation Sedlings StateFunds WaterQuality TOTALREVENUE EXPENDITURES Adver~isemenls(bidnOtiCes) AreaMeting Awards,Contests,Promotions BankCharges BoardMetings-perdiem BeardMetings-mileage Dues&Subscriptions EquipmentPurchase FieldMaterials/Suplies FlowThruFunds Insurance-grouphealth Insurance-other Insurence-unemployment Maintenance&Repairs Newsleter OficeSuplies Planls Postage Rent Rentals&Leases Salaries FICARetirement Telephone Travel Tres TOTALEXPENDITURES Exces(deficiency)ofRevenue overexpenditures Theacompanyingnotesarean integralpadofthistatement. GENERALFUND 20 SPECIAL REVENUE TOTAL FUND20TOTAL FUND19 $348.93$0.o $62,24So.go$o,o $34,486.84$0.o $34,9o.01 9 $15O0 $5o.o0 $1,960.0 $516.8 $35.0 $2, $O.0O $2, $1, $26.76 SO.0 $ $185,0 $21, $1, $57.4 SO.0 SO.0 $0.O $30,980,40 $26,284,60 $O.0O $O.0O $0 $o,o $9,0.0 $0O,214,40 $0.o $0.o $0.o $0.o o $ $31,761.4o so,go $0.o $o.0 so.g0 $ s0.g0 $O.O so.g0 $14,930.4o $1, $o.0 $0.o0 $O.O0 $O,O $30, $20,234.0 $ so.g0 $62.24 $0,o $o,o0 $34,48.84 $9,o0o.o $95,14.41 $15o.o $50.0 $0,o $1,96o,o $516.8 $35.0 $2, $356.6t $31, $2, $1, $ $ $0.og $185.oso.gO so.go $36, $2, $57,4$0.o0 so.go so,go $3,20.0 $25, $15,130.0 $ $35,980.3 $12,O0O.O $92, $150.0 $ $1,85.0 $ $310.0 $ $724.7 $29, $2, $1,703.1 $41.37 $0.O $O.O $21.06 $147.0 g $42, $3, $ $0.o9 $34, $48,6.96$82,943.35$84,80.38 $ $1,547.4$12,171.06$7,391.45

7 EXHIBITC STATEMENTOFREVENUE,EXPENDITURES ANDCHANGESINFUNDBALANCE GENERALSPEC,REVENUETOTAL FUND20 FUND FUND20FUND19 TOTAL FundBalance-UnreservedBegining Exces(deficiency)ofRevenue oftheyear Les:PriorPeriodAdjustment Les:EstablishF.B.-Reserved overexpenditures Les:EstablishF.B.-Reserved forotherinsurance FundBalance-UnreservedEnd formaintenance oftheyear $5,86.23 $27,247.43$3,13.6$20, OTHERFINANCINGSOURCES FundBalance-Reservedfor Plus:Paid-inbySupervisors Les:Paid-outbyDistrict GroupInsurance(Beg.Balance) Les:PriorPeriodCorection FundBalanceReservedfor GroupInsurance(EndingBalance) FundBalance-Reservedfor Plus:Paid-in Les:Paid-out OtherInsurance(Beg.Balance) FundBalanceReservedfor OtherInsurance(EndingBalance) $150.0 $150.0 $ FundBalance-Reservedfor Plus:Paid-in Les:Paid-out Maintenance(Beg.Balance) FundBalanceReservedfor Maintenance(EndingBalance) Theacompanyingnotesarean integralpartofthistatement,

8 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY AUDITDIVISION TANGI-ST.HELENASOILANDWATERCONSERVATIONDISTRICT AMITE,LOUISIANA NOTESTOTHEFINANCIALSTATEMENTS FORTHEYEARENDEDJUNE30,20 TheTangi-St.HelenaSoilandWaterConservationDistrictwascreatedbythe SUMARYOFSIGNIFICANTACOUNTINGPOLICIES LouisianaLegislature.TheDistrictprimarilyasistsfarmersandotherlandusersinthe wiseuseoftheirlandsandthepreventionoferosionofarmandurbanlandandthe polutionofwatersinthestate.thegoverningboardofsupervisorsadministersthe operationsandresponsibilitiesofthedistrictinacordancewithlouisianastatutes. Theboardiscomprisedofivemembers. InApril1984,theFinancialAcountingFoundationestablishedtheGovernmental AcountingStandardsBoard(GASB)topromulgategeneralyaceptedacounting principlesandreportingstandardswithrespectoactivitiesandtransactionsofstate andlocalgovernmentalentities.innovember,1984,thegasbisuedacodificationof governmentalacountingandfinancialreportingstandards.thiscodificationand subsequentpronouncementsarerecognizedasgeneralyaceptedacounting principlesforstateandlocalgovernments. ThefinancialstatementsoftheTangi-St.HelenaSoilandWaterConservationDistrict arepreparedinacordancewiththestandardsestablishedbythegasb.gasb CodificationSection210establishedcriteriafordeterminingthegovernmental reportingentitytobethetangi-st.helenasoilandwaterconservationdistrict.the acompanyingstatementspresentinformationonlyastothetransactionsofthedistrict A.FUNDACOUNTING ThefinancialstatementsoftheTangi-St.HelenaSoilandWaterConservationDistrict

9 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY AUDITDIVISION arepresentedasiftheacountswereorganizedonthebasisofundsand acountgroups,eachofwhichwouldbeconsideredaseparateacounting entity.sincethedistricthasfinancialresourceswhicharerequiredtobe acountedforinotherfunds,ageneralfundandaspecialrevenuefundwere bothemployed. DuringthefiscalyearendingJune30,20țheTangi-St.HelenaSoiland WaterConservationDistrictbeganreceivingfundswhichitconsidersSpecia BRevenueFundsandthefinancialrecordshavebenpreparedacordingly. FIXEDASETS Fixedasetsusedinthegovernmentalfundtypeoperationsareacountedfor inthegeneralfixedasetsacountgroup,ratherthanthegovernmentalfund Nodepreciationhasbenprovidedongeneralfixedasets.Alfixedasets arevaluedathistoricalcost. Thisacountgroupisnota"fund."Itisconcernedwiththemeasurementof C.BASISOFACOUNTING financialposition,notwithmeasurementofoperations. andreportedinthefinancialstatements.basisofacountingrelatestothe timingofthemeasurementsmade,regardlesofthemeasurementfocus Basisofacountingreferstowhenrevenuesandexpendituresarerecognized financialstatementshavebenconvertedtoamodifiedacrualbasisof aplied.therecordsaremaintainedonacashbasisandtheacompanying acountingusingthefolowingpractices: (1)Revenue StateFundsarerecordedwhentheDistrictisentitledtothefunds Newsletersponso~andequipmentrentala~reco~edintheyear earned. Interestincomeontimedepositsisrecordedwhenthedepositshave maturedandtheincomeisavailable.

10 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY AUDITDIVISION Rentsandroyaltiesarerecordedintheyearearned Subsequentlyalotherevenuesarerecordedwhenreceived (2)Expenditures Expenditureswererecognizedintheacountingperiodinwhichthe liabilitiesarebothmeasurableandincured. D.BUDGETARYPRACTICES AbudgetwasubmitedtotheOficeofSoilandWaterConservation,Louisiana DepartmentofAgricultureandForestry.StateFundingfortheyearwasbased uponthealocationproceduresestablishedintheprogramrulesand E,ANUALANDSICKLEAVE regulations. Employesearnandacumulateanualandsickleaveatvariousrates dependingontheiryearsofservice.unusedanualandsickleave acumulateswithoutlimit.thenumberofhoursofunusedanualeavefor whichanemployemayreceivealumpsumpaymentuponterminationfrom Districtemploymentmaynotexced30hours. AtJune30,20(fiscalclose),theTangi-St.HelenaSoilandWater ConservationDistricthadacumulatedandvested$2,054.0inleaveprivileges, requiredtobeacruedundersfas43.curentyearexpendituresforsalaryand F leaveprivilegestotal$36, PENSIONPLAN SOCIALSECURITYBENEFITS SubstantialyalemployesoftheTangi-St.HelenaSoilandWaterConservation

11 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY AUDITDIVISION DistrictaremembersoftheSocialSecuritySystem.TheEmployecontribution was7.65%ofgrosalaryfromjuly1,19,throughjune30,20.the Districtcontributedanaditional7.65%ofgrosalaryfromJuly1,19, throughjune30,20.thedistrictdoesnotguarantethebenefitsgrantedby thesocialsecuritysystem. 2.CHANGESINGENERALFIXEDASETS TheGeneralFixedAsetsoftheTangi-St.HelenaSoilandWaterConservation Districthadanetincreaseof$2,613.10fortheyearendedJune30,20.

12 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY AUDITDIVISION 4.COMPENSATIONPAIDTOBOARDMEMBERS ThescheduleofcompensationpaidtotheTangi-StHelenaSoilandWater ConservationDistrictSupervisorsispresentedincompliancewithHouse ConcurentResolutionNo.54ofthe1979SesionoftheLouisianaLegislature. CompensationoftheSoilandWaterConservationDistrictSupervisorsis includedinthegeneraladministrativexpendituresofthegeneralfund. MembersofthegoverningboardreceivecompensationpursuanttoLouisiana PERDIEM/MILEAGEPAIDTOBOARDMEMBERS RevisedStatute3:1207. FORTHEYEARENDINGJUNE30.20 BOARD MEMBER METINGS REIMBURSEDDIEM PER MILEAGE TOTAL Donald 9 $315.0 $126.0 AMOUNT Duncan $41.0 U.a. McClendon 12 $420.0 $47.04 $ Lary McDaniel. 1 $385.0 $ $ WayneMoris W.A.Pots $420.0 $420.0 $40.32 $168.0 $ TOTALS $1,960.0 $516.8 $58.0 $2,476.8 TOTALNUMBEROFBOARDMETINGSDURINGTHEYEARWAS12