ST.LA N D R Y PA R ISIt PO L IC E JU R Y O pelousas,louisiana. FinancialR eport. Y earended D ecem ber 31,1999. ~,~. ". ~~.qr~is ~-,r?

Transcription

1 ST.LA N D R Y PA R ISIt PO L IC E JU R Y O pelousas,louisiana FinancialR eport Y earended D ecem ber 31,1999 ~,~. ". ~~.qr~is ~-,r?~ V'~ [Li-i(J,~)-i-~"r",'::'~r~5;:;~ 1;:"5~' ' '" "~?l I, 5 i~l7::,~j' : '~:.?" ~'i([ i~:~c;(:iii : ~:!i: : :i:;i~'; ' " k.).!!c!ii(;'-ii, :?! "''i~ ;i: 2, ~i,x ci;ri;~tr!'~[:ft.,::c;ii~,:.;:(;ilh,"~;~)12,[ick:[i'2c~tc,)i;i~ a~lo~,~=o-)ue:-!t~

2 qa I?,]A~O F CO N TEN TS Page N o. lndcpcndcnta uditor'sr eport 1-2 G EN ERA 1JPU RPO SE FIN AN CIA l.statem EN TS (COM B/NED STATEM ENTS -OVERVIEW ) Com bined Balance Sheet-A llfund Types,A ccountg roupsand D iscrelely R eporled Com ponentunits Com bined Statem entof Revenues,Expenditures,and Changes in Fund Bahm ccs-a llg overnm entalfund Typesand D iscretely Reported Com ponentu nits Com bin ed Statem entof Revenues,Expendituresand Changes in Fund Balances-Budget(GAAP Basis)and Actual- G eneraland C ertain SpecialR evenue Funds N otes to FinancialStatem ents SUI'PI.I';M EN TA 1~IN FO R M ATIO N SC IIEI)U I~I]S O F IN D IV ID U A L FU N D S - SpecialP.evcnuc Funds: C om bining P,alance Sheet Com bin in g Slatem entof Revenues,Expenditures,and Changesm Fund Balances Road D istrictm aintenance Funds- Com binin g B alance Sheet Com bining Statem entof Revenues,Expenditures,and Changesin Fund B alances )cbtservice Funds: Com bining B alance Sheet Com binint;statem entof Revenues,Expenditures,and C hanges in Fund llahm ces Road D istrictsto king Funds- C om bining Balance Sheet Com bining Statem entof Revenues,Expenditures,and C hangesin Fund B alances SpecialA ssessm entsinking Funds- Com bining Balance Sheet Com bin ing Statem entof Revenues,Expenditures,and C hangesin Fund Balances

3 Page N o. CapitalProjectsFunds: Com bining B alance Sheet Com bining Statem entof Revenues,Expenditures,and Changesin Fund Balances Road D istrictcapitalprojectfunds- Com hining B alance Sheet Com bining Statem entof Revenues,Expenditures,and Changesin Fund B alances SpecialA ssessm entc onstruction Funds- Com bining Balance Sheet Com bining Statem entof Revenues,Expenditures,and Changesin Fund B alances A gency Funds: Com bining B alance Sheet Com bining Statem entof C hangesin A ssetsand Liabilities G EN ERA l.fix EI) A SSETS A CCO UN T G RO U P Statem entof Changesin G eneralfixed A ssets G EN F3~.A L LON G -TERM D EBT A CCOU N T G RO U P Statem entof G enerallong-term D ebt CO M PO N EN T U N IT Colubinm g Balance Sheet Com bining Statem entof Revenues,Expenditures,and Changes in Fund Balm)cc Job 'Frainm g Parlnership A ctprogram s - C om bining,program B alance sheet Com bining Program Statem entof Revenues,Expenditures,and Changesin ]:und Balances NTERN A I.CON TRO l.,co M I'LIA N CE,A N D OTIIER G RA N T IN FO RM A TION IndependentA uditor'sreporton Com pliance and on lnterna ControloverFinancialReporting Based on an Auditof G eneralpunpose lqoancialstatem entsperform ed in A ccordance w ith G overnm enta uditing Standards IndependentA uditor'sreporton Com pliance w ith RequirementsApplicableto each M ajorprogram and Intern al Controlow :rcom pliance in A ccordance w ith O M B CircularA -133 Scheduleofl'riorYearFindingsand Questioned Costs Schedule offindingsand Questioned Costs Corrective A ction Phtn Schcdule of Expenditurcsof FedcralA w ards

4 11 i).,,,:,1/.( i,a I~,h,,d I,,m I,,~,m U D,.,,atl III < I'\ I',,u];, I) ih ilm { i,\ h;,i,h al Ih ~,~,,lli,l,tl ( i,\ l)arnaii,sikes Frederick ])1111,, i, Pt,llttlL (.'1, I~ L..,,,,., ilh d,s (ill]d], h,i. i ~,,,,i,h l I~Llh ltj X ( Ii1[ IndependentA uditor'sr eport The M em bersof the Police Jury St.Landry Parish Opelousas,Louisiana \ W e have audited the accom panying generalpurpose financialstatem entsof the St.Landry Parish Police Jury,asof and forthe yearended D ecem ber31,1999,aslisted in the table of contents.these generalpurpose financialstatem entsare the responsibility of the m anagem entof St.Landry Parish Police Jury. O ur responsibility is to express an opinion on these general purpose financial statem ents based on ouraudit. W e conducted ourauditin accordance w ith generally accepted auditing standards,the standards applicable to financial audits contained m Governm ent Auditing Standards', issued by the Com ptrollergeneraloftheunited States;and Ofice ofm anagem entand BudgettOM B)Circular A-133,Auditsqf States,LocalGovernmentsand Non-ProfitOrganizations.Thosestandardsand OM B CircularA-133 require thatwe plan and perform the auditto obtain reasonable assurance aboutw hetherthe generalpurpose financialstatem entsare free of m aterialm isstatem ent.an audit includesexam ining,on a testbasis,evidence supporting the am ountsand disclosuresin the general purpose financialstatem ents.an auditalso includesassessing the accounting principlesused and significantestim ates m ade by m anagem ent,as w ellas evaluating the overallgeneralpurpose financialstatem entpresentation. W e believe thatourauditprovidesa reasonable basis forour The generalpurpose financialstatem ents referred to above include the financialactivitiesof the prim ary govem m cntand seven com ponentunits,including those forw hich the Police Jury m aintains financialrecords.financialactivitiesof othercom ponentunitsthatform the reporting entity are not included. In ouropinion,because of the effectsof the m atterdiscussed in the preceding paragraph,the general purpose financialstatem entsreferred to above do notpresentfairly,in conformity w ith generally accepted accounting principles,the financialposition orthe resultsof operationsof the St.Landry Parish Police Jury asof and forthe yearended D ecem ber31,1999.

5 In accordance w ith G oven nnenta uditing Standards,w e have also issued a reportdated M ay 15, 2000,on our consideralion of the St.Landry Parish Police Jury's internalcontrolover financial reporting and ourtestsof itscom pliance w ith certain provisionsof law s,regulations,contractsand grants. Thatreportis an integralpartof an auditperfom led m accordance w ith Governnwnt Auditing Standardsand should beread in conjunction with thisreportin considering theresultsof ouraudit. O urauditw as conducted fortbe purpose of form ing an opinion on the generalpurp ose financial statem ents taken as a w hole. The accom panying generalpurpose financialinfonnatiou listed as "Supplem entalinform ation - Schedulesof IndividualFunds"in the table of contentsispresented for purposesof additionalanalysisand isnota required partof the generalpropose financialstatem ents of the St.Landry Parish Police Jury. A sdiscussed in the third and fourth paragraphs,the general purpose financi~istatem entsdo notpresentfairly,in eonfornrily w ith generally accepted accounting principles,the financialposition of the St.Landry Parish Police Jury asof D ecem ber31,1999,orthe resultsof its operations forthe yearthen ended. Sim ilarly,w e are unable to e~press,and do not express,an opinion on the accom panying financialinform ation listed as"supplem entalinform ation- Schedules of IndividualFunds"in the table of cem ents. A Corporation of C ertified Public A ccountants Eunice,Louisiana M ay 15,2000

6 G EN ERA L PU RPO SE FINA N CIA L STA TEM ENTS (COM BINED STATEM ENTS -OVERVIEW )

7 ST.LAN DRY PARISH PO LICE 3U RY Com bined Balance Sheet-A llftm d Types,A ccountg roups,and D iscretely Reported Com ponentunits D ecem ber31,1999 Special Revenue Debt Service Capital Projects ASSETS AND ()TtIER D EBITS (';~sh and interest-bearin g deposits Receivables D ue frontotherftm ds Due flora com ponentunits Land,buildings,equipm entand im provem ents 663, , , $ 1,7d6,043 1,379,242 ~9,523 20,53~ $ 1,320, , $ ,459 O therdebits: A m ountavairabie in debtservice fim ds Am ouatto beprovided forgei~e~allong-tctm obligations Tola/assetsand otherdebits ~_~ _,81!,477 S3.2~q~s.342 5~ 1 3J~ 7_~ AISlIJTIES.FUND I~QI~JI'I'Y AND OTIIER CREDITS iabilitjcs: Accounlspayable Due 1o otherfunds Due to prim ary gov~ln lleli l)ue to oiliergovernntent De% rrcd Ievcrluc Specialassessm cnlspayable Istilnaled liabilitiesforelab:nsandjudgements ("old,pen s~'lted absences F,oadspayable Totalliabilities $ 65, , $ 162, $ 10,726 $ 36,202 7, ui~d equif.5'ai~d ~ b.e~"~~cdits: Investm entin generalfixed assets }:uld balance~.- Rcselved folprisonerexpenseandjury atd w itnessfees Reservedforjudicialexpenses Reserved fordebtservice tlm eservcd -designaled Ịh~rescrved -undesignated "Iota/fund equity and olhcrcledils 66,559 IllA Ig 241,078 _ 3.3A ~ 92._ A~ Y~t52 Lg6X~ ~ Ad_k4~72 77

8 I"id ucialy Fund Type G enera Fixed Assets General Long-Term Debt Total (Memorandum Only) Prim ary Governm ent Com ponent Units Total (lvlemorandunlonly) Reporting Entity S 63,726 $ S $ 4,173,126 2,466, ,776 52, ,590 $ ,441,716 3,183, ,776 52,144 6,331,651 1,440, ,570, _ L~ R 65,4]6 ~J~,(~OIJ_(.)_4 $ $ J. 1S ~ ~_ ~ $ 789 $ 26,361 38, ,416 S 8 47, _ Z,4PO, ,098 $ 567, ,776 48,266 47,194 47, ~ ~ , , $ 806, ,776 52,144 50,155 47,194 47, ,671 81, I _ ,(,~1A~4 66, ,118 1,440, ,078 A ~ ~ , ,118 1,527, , ,416 ~ 2,490,449 ~, ~,126,85_1 S ~ $ _ "he accom panying note.';are an integralpartof thisstatem ent. 5

9 ST.LAN D P-Y PA RISIIPO LICE JUR Y Com bined Slatem entof Revenues,Expenditures,and ChangeSin Fund Balances- A llg overn m entalfund Typesand D iscretely Reported Com ponentunits Y earended D ecem ber31,1999 I~.evenues; Ad valorem taxes Alcoholtax Specialassessm ents Licensesand perm ils Intergovcrnm cntalrevenues- Federalgrants State revenues- Parish transpm lalion fiends Staterevenuesharing(net) Scvelance tax 2% file ilsurance rebate Insurance prelliulltax G rants Video poker Boyahies,com m issionsand franchisefees Pinesand forfeits Dse ofm oney and property O therrevenues Totalrevenues Special Revenue $ 669,952 S 1,065, ,189 3,541 7,379 9, , , ,681 36,505 a23.,821 2,4fiLgX~ 9, , ,310 79,426 _ 2~ fi5 _ ~ 92 Debt Service $ 115, ,700 27,423 1~~99J_. :xpenditures: (urrcnt- G eneralgovernm ent: Legislative Judicial Elections Finance and adm in istrative ()lhcl Publicsafety Public works Ilealth and welfare I,ducation I~conom icdcvelopm enland assistance Debtservice- Principal hlterestand fscalcharges "1oralexpenditures ~94,14~ 325, , , , ,676 43,214 ~ Lfi_4L2RQ 3, ,041,384, , ,497 ~31d92~ ( ', _.(152.16B (14B&LT2 Otherfinancing sources(uses): Adm inistrativefees O pelating tlansfersin Operaltng transfersout Tolalotherfinancing sources(uses) 47,956 47,524 (~12,fi9~ ~ } (47,845) 405,505 _ ( _.1 _ 1,45~ 60,83 (,0,tZl ~xcess(deficiency)oflevenuesand othelfinancing sourcesover expendituresand otherfinancilg uses (150,703) (87,146) _ S~MJ3~Q2~ ~ ' ~ $ ~ 6

10 (apjtal Projects "1olal (M emorandum Only) Prim ary G overnm ent Com poncn Units Total (Memorandum Only) Reporting Entity 850,360 $ 124,398 19,193 6, , ,18(I 9,576,979 9,632,159 7, _ 827, ,267 13, , ,206 I , , , , _~.977, ,385 1, , , , ,206 I10,000 9, , , , , , ,669,329, , , , ,123,740, , ,090 1,287, ,242 73,155 8,268, ,669 1,550, ,282 1,422, , ,365 1,813, ,927 8,268, , ~ ~57,150 14,665 &91~ , _ (72] ~ 9~)3~) ~ 3(t0,050 _ (140) _ ~ 299, ,950 ~ ~4~.111 (]11) ( / ( ~ 813, ~fl (139,924) (4,766) (144,690) _ ~ L222 ~ ~ hc accom panying hole!;are an integralpartof thisstatem ent

11 ST,LA N D RY PA RISttPO LICE JU RY Com bined Statem entof Revenues,Expenditures,and Changesin Fund B alances- Budget(GAAP Basis)and Actual- G eneraland C ertain SpecialR evenue Funds Y earended D ecem ber31,1999 REvenuEs: Ad valorem taxes Alcoholtax LJeelses gild pt-m lils lntergovernm entalrevenues- Slate revenues- Parishtransporlation funds Staterevenuesharing (ncl) SEverance tax 2% fireinsurance rebate Insurance prcm lunltax O ranls Video poker Royalties,eom llissionsand fraachise taxes Finesand forfeits Useofm oney and property O therrevenues - Budget $ 649,349 29, ,099 30,000 60,000 10,000 2,043 Actual variance - Favorable (Unfavorable) Budget SpecialRevenue Funds Actua variance - Favorable Unfavorable) 669,952 $ 20,603 $ 1,002,822 $ 1,061,309 $ 58,487 19, ,189 (10,540) 50,852 93, , ,206 I10, (45,558) 7,379 (794) (2,043) , , , ,726 (9,494) , ,613 45, , ,681 (9,313) 2,900 2,310 (590) 13,015 36,505 23,490 18,952 78,598 59, _ ~ 29~2~071 46,191 ~ _ 24,666 ( ~ ~ LgR6A2~ _2A_62,~ _ ~ _ 2,176,L~ fi _ (.hf~ I!xpendit0rcs: (-tlrlenl- G Eneralgovernm ent l.cgislalive Judicial I'IEClions }:inance and adm inistlative OtbeT Publicsafety Public w orks IEa0h m~d welfare ,140 (3,740),325,327 (37,886) 102,282 (41,612) 124,181 (31) 316,888 (10,753) 322,082 (67,447) 213,676 (209,275) i iedevelop,and assist 4;2,200 _4.~.2~ - -. (],Q[4] Totalexpenditures ~ _ 2~ 4]~.7c _9~ ~ 2,750 21, ,884,351, ,742 10, ,041,367, ~ 2.]~ ~J.~ H Excess(deficiency)of revenuesove,expenditures 1174,00~.) L1.7~ 7_85_) ( ~ 22.& 2.S L2_.- (149,1~2~ Olherfinancing sources(uses) Adm inistralivc fees Operaling tlansfersin O peraling transfersout Tola[olherfinancing sources(uses) l)eficiency of revenuesand other financing sourcesover expenditulcs al/d olhtl financing rises 74,000 00,000 47,956 47,524 LtL7_._6&~3 (26,044) (52,476) _ ( ) _ (29.503) 299,404 XL'LZA2~ (47,812) _ (356.9~ 2] (18,309) 106, ~ -,_ 122~_12~ 1 _ ~ ] ~ C22~5_22) _, (201, _ J.,7 _.(lp~(l(~ (147,833) ~.92-~ ~ $/ ~ 152 ~ ~ ~ 3,117, ~ 2:969,12J~5 The accom panying notes;are an integralpartof thisstatem ent

12 ST.LA N I)RY PA RISIIPO I,1C E JU RY N otesto FinancialStatem ents N ote 1 Sum rnary. pf S _ ignificanta ccounting Policies The St.I,andry Parish Police Jury isthe govern ing authority forst.landry Parish and isa political subdivision ofthestateoflouisiana.thepolicejury isgoverned by thirteen jurorsrepresenting thevariousdistrictswithin the parish.the jurorsservefour-yeartermsthatexpire on January 1, LouisianaRevised Statute(R.S.)33:1236 givesthepolicejury variouspowersin regulating and directin g the affairsof the parish and itsinhabitants.the m ore notable of those are the pow erto m ake regulations forits ow n governm ent;to regulate the sale of alcoholic beverages;and to provide forthe health and w elfare of the poor,disadvantaged,and unem ployed in the parish. Funding to accom plish these tasksisprovided by ad valorem taxes,beerand alcoholic beverage perm its,state revenue sharing,and various otherstate and federalgrants. A. Basisofl'resenlation The accom panying financialstatem entsof the St.Landry Parish Police Jury have been prepared in conformity with generally accepted accounting principles(gaap) asapplied to govern m entalunits.the G overnm entala ccounting StandardsBoard (GASB) is the accepted standard-setting body for establishing govern m ental accounting and financialreporting principles. H3eP-e!oorti~)~ at2lv A srequired by generally accepted accounting principles,the financialstatem ents should presentst.landry Parish Police Jury (the prim ary govern m ent)and its com ponentura ls.the financialstatem ents should include com ponentunits forw hich thepolicejury appointsavoting majority ofan organization'sgoverning body,are fiscally dependent on the Police Jury, or the nature and significance of their relationship w ith the Police Jury are such thatexclusion w ould cause the reporting entity'sfinancialstatem entsto be m isleading orincom plete. Based on the above criteria,the Police Jury has determ ined that the follow ing organizations are com ponentunits and should be partof the financialreporting entity: TouristCom m ission A griculturalarena A uthority Com m unity A ction A gency Job Training Partnership A ct Bayou M alletand Plaquem ine G ravity D rainage D istrictn o.10 Bayou Plaquem ine G ravity D rainage D istrictn o.12 Bellevue and Coulee Croche G ravity D rainage D istrictn o.20 Consolidated G ravity D rainage D istrictn o.1of W ard 3 Coulee Croche G ravity D rainage D istrictn o.22 EastSt.Landry C onsolidated G ravity D rainage D istrictn o.1

13 ST.LA N I)RY PA R1SIIPO LICE JURY N otesto Fim m cialstatem ents N otc Sung'aȧrEpf SignificantAccounting._t'olicics(Continued) Faquetaique D rainage D istrictn o.1 G ravity D rainage D istrictn o.14 G ravity D rainage D istrictn o.1of W ard 2 Law tellg ravity D rainage D istrictn o.11 Prairie Basse G ravity D rainage D istrictn o.15 Fire Protection D istrictn o.1 Fire Protection D istrictn o.2 Fire Protection D istrictn o.4 Fire Protection D istrictn o.6 Fire Protection D istrictn o.7 Road D istrictn o.5 Com m ission St.Landry Parish H istoricald evelopm entcom m ission St.Landry Parish TouristCom m ission Tw enty-seventh JudicialD istrictcrim inalcourt St.Landry Parish A irporta uthority The t;irstilospitalservice D istrict tlospitalservice D istrictn o.1 ttospitalservice D istrictn o.2 Sew erage D istrictn o.1 Solid W aste D isposalcom m ission South St.Landry Library D istrict Eunice Gravity D istrictno.9 For financial reporting purposes,the Police Jury has chosen to issue financial statem ents of the St.Landry Parish Police Jury,prim ary governm ent,and certain com ponentunits,including those w hose accounting recordsare m aintained by the Police Jury.The com ponentunitsincluded are the AgriculturalArena A uthority,job Train ing Partnership A ct,fire Protection D istrictn o.6,st.landry Parish A irport A uthority,tw enty-seventh JudicialD istrictcrim inalcourtfund,the St.Landry Parish ltisloricald evelopm enlcom m ission,and the St.l.an& y Parish Touris! Com m ission.these com ponentunitsare discretely presented in aseparate colum n in the com bined financial statem ents. A s such, the accom panying financial statem entsare notin conform ity w ith generally accepted accounting principles. C. EuJa~!AccountnLg The accounts of the Police Jury are organized on the basis of fim ds and account groups,each of w hich isconsidered a separate accounting entity.the npcration of each fund is accounted for w ith a separate set of self-balancing accounts that com prisesitsassets,liabilities,fund equity,revenues,and expendiluresorexpenses, as appropriate. G overnm ent resources are allocated to and accounted for in individualfunds based upon the purposes forw hich they are to be spentand the m eansby w hich spending activitiesare controlled. The type of fundsand account groupsaspresented in the financialstatem entsare described asfollow s: 0

14 ST.LAN D RY PA RISttPO LICE JURY N otesto FinancialStatem ents Note 1 Summ ary ofsignificantaccounting Policies(Continued) G oyer _ n:nentalfunds- G overnm entalfundsare used to accountforallorm ostof the Police Jury'sgeneral activities,including the collection and disbursem entof specific orlegally restricted m onies,the acquisition orconstruction of generalfixed assets,and the servicing of generallong-term debt. G overn m entalfundsinclude: G eneralfund The G eneralfund isthe generaloperating fund of the Policc Jm T and accounts forallfinancialresources,exceptthose required to be accounted forin other funds. St)ecialR evenue Funds Specialrevenue fundsaccountfortile procccdsof specific revenue sourcesthat are legally restricted to expenditu resforspecified purposes. D ebtservice Funds D ebtservice funds accountfor the accum ulation of resources for,and the paym ent of, general long-term debt principal, interest,and related costs recorded in the generallong-term debtaccountgroup. C ap!talprojectsfunds Capitalprojectsfundsaccountforfinancialresourcesreceived and used forthe acquisition,construction,or im provem ent of m ajor capital lacilitics not reported in the othergovernm entalfunds. d!~?iar3,lj~unds: qduciary funds arc used Io accountforassets held on behalf of outside partics ncluding other governm ents,oron bcha]f of otherfunds w ithin the Police Jury ;iduciary fundsinclude: A~ en c3;funds A gency fundsaccountforassetsheld by the Police Jury on behalf of othersas theiragent.agency fundsarccustodialin nature (assetsequalliabilities)and do notinvolve m easurem entof resultsof operations,

15 ST.LAN DRY PARISItPOI,ICE JU RY N otes to FinancialStatem ents N ote 1 Sunlrnm of SienificantA ccountin Policies(Continued) A ccountg rquj~sz An accountgroup isa financialreporting device designed to provide accountability forcertain assetsand liabilitiesthaiare notrecorded in the fundsbecause they do not directly affectnetexpendable aw dlable financialresources. The follow ing tw o accountgroupsare not"funds": G eneralfixed A ssets G enerallone-term D ebt Long-term liabilities expected to be financed from govcrnm entalfunds are accounted forin the G enerallong-term D ebta ccountg loup. The G eneral Long-Term D ebta ccountgroup show s only the m easurem entof financial position and is notinvolved w ith m easurem entsof resultsof operations. 1). Bas!s ofac _ counting The accounting and financialreporting treatm entapplied to a fund isdeterm ined by its m easurem enl focus, A ll governm ental funds are accounted for using a current financialresourcesm easurem entfocus. W ith thism easurem enttbcus,only current assetsand currentliabilitiesgenerally are included on the balance sheet. O perating statem entsofthesefundspresentincreases(revenuesand otherfinancing sources)and decreases(expendituresand otherfinancing uses)in netcurrentassets. G overnm entalfundsare m aintained on the m odified accrualbasisof accountin g."the tbllow ing practicesare used in recording revenuesand expenditures: R evenues R evenuesare recognized w hen they becom e m easurable and available asnet currentassets. "M easurable" m eans the am ountof the transaction can be determ ined and "available" m eanscollectible w ithin the currentl,eriod orsoon enough thereafterto pay liabilitiesof the currentperiod.a d valorem taxesand the related state revenue sharing are considered "m easurable" w hen in the hands of interm ediary collecting govern m entsand are recognized asrevenue at thaitim e. A d valorem taxesare assessed on a calendaryearbasis,becom e 12

16 ST.LAN D RY PA RISH PO LICE JURY N otesto FinancialStatem ents Note 1 Sum m ary of SignificantAccounting Policies(Continued) due on N ovem ber 15th of each year,and becom e delinquenton D ecem ber 31st. The taxesare generally collected in D ecem berof the currentyearand January and February of the ensuing year. Federal and state grants are recorded w hen the Police Jury isentitled to the funds. Interestincom e on investm entsisrecorded as itisearn ed.substantially allotherrevenuesare recorded w hen received. Expe _ r~di _ tures Expendituresare recognized in the accounting period in w hich the liability is incurred,if m easurable,exceptforprincipaland intereston generallong-terln debtw hich are recorded w hen due. E. th!dgeland _ Budgetary Aceountin~g The St. Landry Parish Police Jury adopts budgets for the G eneral and Special Revenue Funds. B udgetsare prepared olla m odified accrualbasisof accounting. Theproposed budgetsare published in theofficialjourn aland m ade availablefor public irlspcction. The finalbudgetm ustbe adopted by the Police Jury no laterthan the lastday of the preceding year. The budgetshould be am ended w hen expenditures in any fund exceed appropriationsby 5percentormoreorwhen actualand projected revenuesdo notm eetappropriated revenuesby 5 percentorm ore. O perating appropriations,to the extentnotexpended orencum bered,lapse atyearend. Capitalappropriationscontinue in forceuntiltheprojectiscompleted or deem ed abandoned. Form albudgetary integration isnotem ployed asa partof the accounting system how ever,routin e budgetcom parisonsarc m ade priorto expending funds. F. Transfersand Interfim d Loans A dvances betw een fim dsw hich are notexpected to be repaid are accounted foras transfers.in those casesw here repaym entisexpected,the advancesare classified as due from other funds or due to other funds on the balance sheet. Short-term m tcrfund loansarc classified asinterfund receivablesand payables.

17 ST.LAN DRY PA RISItt'O LICE JU RY N otesto FinancialStatem ents Note1 Sumn){~ty ofsignificantaccounting pg]~c~s(conlinued) G. ('ash an~ tc ash EN uivalents Cash includesam ountsin dem and deposits,interest-bearing dem and deposits,and tim e deposits. Cash equivalents include am ounts in tim e deposits and those investm entsw ith originalm aturitiesof 90 daysorless. Understate law,the Police Jury m ay depositfundsin dem and deposits,interest-bearing dem and deposits,ortim e deposits w ith state banks organized underlouisiana law orany otherstate of the United States.orunderthe law sof the U nited States. A llow ance fora uthorized Chances A llow ance for authorized changes are recorded to reflectauthorized changes in assessed ad valorem taxes. Inv _ ~nto2y. Inventory item s are recorded as expenditures w hen purchased. There are no significantam ountson hand atyear-end. J. ):ixed Assets Assets which cost$300 orm ore and which have an estim ated usefullife of greater than one yearare capitalized asfixed assets.a llfixed assetsare stated athistorical cos(orestim ated historicalcost,/factualhistoricalcostisnotavailable. D onated fixed assetsare stated attheirestim ated fairm arketvalue on the date donated.n o depreciation hasbeen provided on generalfixed assets. K. Genera)._Long-Term O_bligations For the prim ary governm ent,long-term obligations expected to be financed are reported in the general long-term account group. For the discretely presented com ponentunils,long-term obligations are reported in the "Com ponent Units" colum n on the Com bined Balance Sheet. Expenditures forprincipaland interest paym entsforlong-term obligationsare recognized w hen due. (:ompens ~ 3ed Absencc~ Forthe w im ary governm ent,full-tim e em ployeesearn annualleave atthe rate of 5 to 15 days per year,depending upon length of service. Five days of unused annual leave m ay be carried overfrom yeario year.full-tim e em ployeesearn sick leave at the rate of eightdaysperyear.n inety daysof unused sick leave m ay be carried over fiom yearto year. A ccum ulated annualand sick leave isforfeited upon separation; how ever,accum ulated sick leave m ay be applied to retirem ent.

18 ST.LA N I)RY PA RISI]PO LICE JU RY N otes to FinancialStatem ents N ote Sum mary of SignificantA ccounting P _ olic ~ _ s(co atnued) Fordiscretely presented com ponentunits, full-tim e cm ployeesof J.T.P.A.earn annual leave atthe rate of 12 to 24 daysperyear, depending upon length ofsmwice.tw enty (laysof accum ulated annualleave m ay be carried forw ard atthe end of each year. Full-tim e em ployees of J.T.P.A. earn sick leave atthe rate of 15 days peryear. N inety days of unused sick leave m ay be carried over fiom year to year. Accum ulated sick leave isforfeited upon term ination;how ever,m ay be credited to retirem ent. M P,eservation and D esignationsof Fund Balances The Police Jury "reserves" portions of its fund balance thatare notavailable for expenditurebecause resourceshavealready been expended (butnotconsum ed),ora legalrestriction hasbeen placed on certain assetsw hich m ake them only available to m eetfuture obligations. Designated portions of fund balance resultw hen the Police Jury intends to expend certain resources in a designated m anner. N. Ilsc 9f _ ],;stjn?ates The preparation of financial statem ents in conform ity w ith generally accepted accounting principlesrequiresm anagem entto m ake estim atesand assum ptionsthat afl~ctcejl.ain reported am ountsand disclosures. A ccordingly,aclualresultsm ay differfrom those estim ates. O. 'l'ota.icolunm son Combined Statements-Overview Totalcolum nson the Com bined Statem ents -O verview are captioned "M em orandum Only"1o indicate thatthey are presented only to facilitate financialanalysis. D ata m these colum nsdo notpresentfinancialposition, resultsof operations,orchangesin financial position in conform ity w ith generally accepted accounting principlcs. N eitherissuch data com parable to a consolidation.interfund elim inationshave not been m ade in the aggregation of thisdata.

19 ST.I.A N D RY PA RISIIPO LICE JURY N otesto FinancialStatem ents N olo 2 B udgctp rescotalion - Reconciliation _ Presented below isa schedule of reconciling allspecialrevenue fundsto specialrevenue fundsin w hicl~budgetsw ere adopted: Specialrevenue funds: l)eficiency of revenuesand otherfinancing sourcesover expendituresand otherfinancing uses-page 8 A dd excessof revenue overexpendituresforfundsnotbudgeted G rantw riterfund Flood ControlFund Sub-Road D istrict1election D istrict3 of W ard 1-B M aintenance Fund D eficiency of revenuesand otherfinancing sourcesover expendituresand other financing uses -Page 6 $ (147,833) (150) 2,955 (5.675) $ ( ) Nolc3 CashapdCashEguivalenls Understate law s,the Police Jury m ay depositfundsw ithin a fiscalagentbank organized underthe law sof the State of Louisiana,the law sof any otherstate in the U nion,orthe law sof the U nited Slates.The Police Jury m ay investin certificatesand tim e depositsof state banksorganized under Louisiana law and nationalbankshaving principalofficesin Louisiana. A t1)ecem ber31,1999, thepolicejury hascash and interest-bearing deposits(book balances)totaling $4,441,716. These depositsare stated atcost,w hich approxim atesm arket. Understate law s,these deposits m ustbe secured by federaldepositinsurance orthe pledge of securitiesow ned by the fiscalagent bank. The m arketvalue of the pledged securitiesplusthe federaldepositinsurance m ustatall tim esequalthe mnounton depositw ith the fiscalagentbank. These securitiesare held in the nam e of the pledging fiscalagentbank in a holding orcustodialbank thatism utually acceptable to both parties.depositbalances(bank balances)atdecem ber31,1999,are asfollows: Bank balances A td ecem ber31,1999,the depositsare secured asfollow s Federaldepositinsurance Pledged securities(category 3) $ 1,735,456 5,;397,014 T ota l'ledgcd securities in Category 3 include uninsured orunregistered investm ents forw hich the securitiesarc held by the brokerordealer,orby itstrustdepartm entoragent,butnotin the Police Jury 'snam e. Even though thepledged secnrjtiesare considered uncollatermized (Category 3), l.ouisiaua P,evised Statute 39:1229 im poses a statutory requirem enton the custodialbank to advertise and sellthe pledged securitiesw ithin 10 daysof being notified by the Police Jury thatthe fiscalagenthasfailed to pay deposited fundsupon dem and.

20 ST.I,AN DRY PAR1SttPO LICE JURY N otes to FinancialStatem ents N ote4 prop~!:t~.taxes Fortile yearended 1)ecem ber3l,1999,prope1"ty taxesw ere levied on property w ith assessed valuatiol~stotaling $314,706,860 and w ere dedicated asfollow s: Prlr,aary governm cnt- Parishw ide taxes: Pariah (within incorporated townsand cities) Parish (outsideincorp orated townsandcities) H ealth unit JailM aintenance D istricttaxes: Road districttaxcs- N o.12 of W ard 2 M aintenance N o.1of W ard 3 M aintenance N o.2 of W ard ISinking N o.2 of W ard 1M aintenance Sub-road districttaxes- N o.1of R oad D islrict1i-a Sinking N o.1of Road D istrict1i-a M aintenance N o.2 of Road D istrict11-a M aintenance N o.1of Road D istrict3 of W ard 1M aintenance C om ponentunits - Fire Protection N o.6 Sinking Fire Protection D istrictn o.6 M aintenance 1.90 m ills 3.81m ills 2.31m ills.99 m ills 5.12 m ills 10.31m ills m ills m ills m ills m ills m ills 10.O0 m ills 2.53 m ills 9.63 m ills Note5 l(ccei~'at~!cs The follow in g isa sum m ary of receivablesatd cccm bcr31,1999 C lassof F,eceivablcs A d valorcm taxes,net Specialassessm ents lutcrgovern m ental: Fcdcm l State O ther Total G enera Fund Prim ary G overnm ent Special D ebt Revenue Servicc Funds Funds A lgency t'und C om ponent U nits $697,099 $1,111,745 $ 128,017 $ $ 132,'~32 50, , ,347 A2~~2_ ,701 16,824 1,690 17,712 ~ _ _. $L379,242 ~ _ 8,49!. $ ~ 1690 ~

21 ST.LAN DRY PA RISIIPO IACE JURY N otesto FinancialStatem ents Note6 ligcrt~!p<!reccivablcs~ay_ab!e s" G eneralfund SpecialR evenue Funds: JailM aintenance llealth U nitm aintenance Road & Bridge M aintenance Coroner'sO perational Bayou Boeufand W axia D rainage D istrict P,oad D istrict12 of W ard 2 M aintenance Road D istrict1of W ard 3 M aintenance Road D istrict2 of IM aintenance Sub-Road D istrict N o.1nfroad D istrict3 of W ard 1M aintenance N o.2 of Road D istrict11-a of W ard 1M aintenance N o.1of Election D istrict3 of W ard 1-B M aintenance N o.1of Road D istrict1i-a M aintenance D ebtservice Funds: Jailtax Road D istrict2 of W ard 1 Sub-R oad D istrict1of Road D istrictll-.a Sub-Road D istrict1of Election D istrict3 SpecialA ssessm ents-sa 188 SpecialA ssessm ents-1a SpecialA ssessm ents-2a SpecialA ssessm ents -2B SpecialA ssessm ents-3a SpecialA ssessm ents-sa 95 A & B SpcctalA ssessm ents-93 Sinking CapitalProjectsFunds: Sub-Road D istrict1of Road D istrict11-a Sub-Road D istrict2 of Road D istrict11-a SpecialA ssessm ents SA 1 88 Construction SpecialA ssessm ents 1992 Construction SpecialA ssessm ents 1999 Construction LocalCom m unity D evclopm entb lock G rant A gency l~unds: Payroll A djudicated Property Interfund Receivables $ 208, , ,000 23, , ,204 2, , Intcrfund Payables $ 166,076 28,268 16,342 26, ,000 2,900 4,709 1,118 6,703 6, ,910 1,4 17 8,000 4,784 2,255 5, ,576 5, , ,625 21,736 18

22 ST.LAN D RY PA RISIIPO LICE JURY N otesto FinancialStatem ents N ote 7 A llow ance fora uthorized Changes Taxesreceivable are show n,netof allow ance forauthorized changes.thisallow ance consistsof the am onntestim ated to beuncollectible atthe end oftheyearplus(orm inus)theam ountof authorized changesto the tax roll. The allow ance setup in each fund type isasfollow s G eneralfund SpecialR evenue Funds D ebtservice Funds Com ponentu nits $ 13,884 22,431 2,429 2,720 N ote 8 ChanA,es. i!lgegeya]long-tenn Debt l'he fi)lluw ing isa sunanaary of long-term debtactivity forthe yearendcd D ecem ber31,1999 Prim ary G overn m ent alance /1/99 A dditions D eductions tsalance 12/31/99 Capitallease Specialassessm ents G enerallong-term debt: Estim ated liabilitiesfor claim sand judgem ents Bondspayable $ 9,103 7, ,671._ 2.&5 2_X~0_9_0 $ ,000 9, _ 216,0oo $ , Tota $ 341,790 _$ 226,60 G enerallong-term debt: Com pensated absences Bondspayable l'ota C om ponentu nits salance 1/1/99 A dditions D eductions $ 144, $ 2,555 $ 65,383 _ 10,00_0 lsalance 12/31/99 $ 81,

23 ST.LA N D RY PA RISItPO LICE JURY N otesto FinancialStatem cnts N ote 8 ' _ (,hal~gcsm Qej!eralLong-Term Debt(Continued) l.ong-term debtoutstanding atd ecem ber31,1999 iscom prised of the follow ing Prilnary G overnm ent- B ondspayable: Paiishw ide public im provem entbonds: G eneralobligation Refunding Bond Certificatesof Indebtedness,Series 1999 Road districtpublic im provem entbonds: Road D istrictn o.11-a of W ard 2 Road D istrictn o.2 ofw ard 1 Sub-Road D istrictn o.1of Road D istrictn o.3 of W ard 1 Sub-Road D istrictn o.1of Election D istrictn o.3 of W ard 1 Sub-Road D istrictn o.1of Road D istrictn o.i1-a Sub-Road D istrictn o.1of Road D istrictn o.11-a Totalbondspayable Final Issue M aturity lnterest Balance D ate D ate Rates O utstanding 04/93 03/ / )% 03/ % 05/ :;% 8.0% $ 630, % 300, , ,000 07/ % 225,000 05/ / % :;% Specialassessm entbonds-paving certificates: Series / (I-6.7:;% 5,988 Series / % _ ,778 Estinmted liabilitiesforclaimsand judgements Totalprim ary governm ent Com ponentsunits- Bondspayable: Fire Protection D istrictn o.6 10/ Com pensated absences-j.t.p.a. 306,671 $2,538,227 8.(1% $ 130,

24 ST.LAN DRY PA RISttPO LICE JURY N otesto FinancialStatem ents Note 8 Changesin GeneralLong-Term Debt(Continued) The annual requirem ents to am ortize general obligation and special assessm en t debt as of 1)ecem ber31,1999,including interestpaym entsof $584,717 forthe prim ary governm entand $52,869 forthe com ponentunitsare asfollow s: Y earending l)ecem ber31 Com ponent Prim ary G overn m ent Units eral bpeela O bligation A ssessm ents Total Total Beyond $ 327, , , ,658 3(16,649 _ J.091,16Q $ 8,803 8,370 7,939 7,553 5,704 24,667 $ 18,975 18,265 17,552 16,837 16, N ote 9 Pension lqan The St.l~andry Parish Police July contritm testo the ParochialEm ployees'retirem entsystem,a cost-sharing m ultiple-em ployerdefined benefitpension plan adm inistered by a separate board of trustees.the ParochialEm ployees'retirem entsystem providesretirem ent,disability,and death benefits to phm m em bers and beneficiaries. The provisions of the retirem entsystem m ay be am ended by action of the legislature in the sam e m anner asany other statute m ay be am ended by the h:gislature. A publicly available financialreportthat includes financial statem ents and required supplem entalinform ation m ay be obtained by w riting to the l'arochialem ployees' Retirem entsystem,p.o.box 14619,Baton Rouge,Louisiana ,(225) Plan m em bersare required to contribute 9.5% of theirannualcovered salary and the Policc Jury is required to contribute atthe actuarially determ ined rate,currently 7.5% of the annualcovered payroll. The Police Jury's contributions to the system forthe yearsended D ecem ber31,1999, 1998,and 1997 were $114,738,$122,169,and $94,373,respectively,equalIo the required contribution foreach year. Note 10 OthgrPostEm~Rloy!~!g'ntBenefits The St.Landry Parish Policc Jury providescertain continuing health cm e insurance benefitsforits retired em ployees. Substantially allof the Police Jury'sem ployeesbecom e eligible forthese benefits if they reach norm alretirem entage w hile w orking for the l'olice JuW. B enefits for retireesare provided through an insurance com pany w hose m onthly ln'em ium sare paid by the Police Jury and reim bursed by the em ployee. 21

25 ST.1.AN D RY PA RISH PO I.1CE JURY N otesto FinancialStatem ents Note 11 Crim il)alcourllt~ụud Louisiana Revised Statute 15: requires that one-half of any balance rem aining in the Crim inalcourtspecialrevenue Fund atyear-end be transferred to thc parish G eneralfund.n o money shallbepaid outoftheaccount,exceptupon orderorwarrantofthedistrictjudgeand districtattorn ey,asprovided by the statute.a td ecem ber31,1999,there w asa deficitof$29,611 in tile Crim inalcourtfund;therefore,1o rem ainin g balance isdue tileg eneralfund. N ote 12 Fund D eficits The fi)lluw ing individualfundshave deficitsin fund balance atd ecem ber31,1999 Prinlary G overnm ent D ebtservice Funds SpecialA ssessm ents 1-A SpecialA ssessm ents95 A & B SpecialA ssessm ents2-b Sinking CapilalProjectsFund: LocalCom m unity D evelopm entblock Granl SpecialA ssessm entssa 188 Construction SpecialA ssessm ents 1992 Construction Tolal Com ponentu nits: Crim inalcom't A griculturalarena A uthority Total $ 5, ,426 1, _ 153 ~L 8,938 $ 29,611 _ 1,929 $.~31,540 Itisanticipated thatthe above deficitsw illhe funded by excessrevenuesin subsequcntperiods N ote 13 l';xpqndilures-a ctualand B udget The follow in g individualspecialrevenuesfundshad actualexpendituresand otherusesexceeding budgeted cxpendituresand otherusesforthe yearended D ccem ber31,1999: Fund Budget A ctual V ariance SpecialRevenue Funds: llealth U nitm aintenance Road D istrict2 of W ard 1M aintenance Road D istrict12 of W ard 2 M aintenance Coroner'sO perationalfund P,oad D istrict1of W ard 3 M aintenance Sub.P,oad D istrict1of Road D istrict11-a M aintenance l)istricl2 of Road D istrict1i-a of W ard 1 M ain tenance Sub-Road D istrict1of Road D istrict3 of W ard 1-B M aintenance $567,424 65, ,164 2, ,878 99,654 71,652 $ 741,007 83, ,619 3, ,168 38, $ 173,583 18,565 30, ,290 38,381 1,277 22

26 ST.LA N D RY PA RISH PO LICE JURY N olesto FinancialStatem ents N ote 14 O pe~. iatjpg Leas_g The Police Jury iscom m itted undervariousthree-yearoperating leasesforequipm ent.totallease expenditures for the year ended I)ecem ber 31, 1999 was $94,500. Future m inim um lease paym entsunderthese leasesare asfollow s: Tota $102,000 85,500 $195,000 Note 15 (~oma)~osati~n Pa _ id to } _ 'olice Juror~ A sum nnlry ofcom pensation paid to policejurorsfortheyearended December31,1999,folows W ayne A rdoin How ard A ustin A lfred J.Bihm Ronald Buschel Andrew Castille G ary C ourville P.onald l)ugas,sr. Joseph ]IuetD upre Jam eseaglin,president Roy G uilbeau A llen G uillory Ralph N ezat PatM iller $ 10,272 12,672 12,672 12,672 12,672 12,672 12,672 12,672 13,956 12,672 12,672 10,472 12,672 Compensation paid to policejurorsisincluded in thegeneralgovern mentexpendituresofthe G eneralfund.in accordance w ith Louisiana Revised Slatute 33:1233,the Police Jury haselected them onthly paym entm ethod ofcompensation.underthism ethod,the presidentand otherjurors received $1,163 and $1,056,respectively in m onthly com pensation forthe yearended D ecem ber 31,1999. Note 16!~.elatedpaytyq)ansactions The Police Jury participated in the creation of a drainage districtw ith the A voyellcsparish Police Jury and the State of Louisiana.The drain age districthasfive board m em bersconsisting of two jurorsfrom each policejury and thefifth board m em berappointed by the State.ThePolice Jury has$10,000 in bank depositsdue the drainage districtasof D ecem ber31,1999.

27 ST.I.A N D RY PA RISH PO LICE JURY N otesto FinancialStatem ents Note 17 l],jsk M aj~agen~ t D ue to currentinsurance m arketconditions,tim St.Landry Parish Police Jury isretaining the risk for its liability exposures in areas w here there isno affordable insurance coverage available. Presently,the Police Jury hasnotappropriated any m oniesforitsliability exposures. Note 18 Continge!atL iabi~ities The St.l,andry Parish Police Jury isa defendantin variouslaw suits. A lthough the outcom e of som e of these law suitshasbeen determ ined,asof the date of thisauditreport,the Police Jury has notappropriated any fundsin paym entof these liabilities.therefore,the liabilitiesarc reflected in the generallong-term debtaccountgroup. ]'here are also pending law suitsw hich m ay resultin judgmenlsagainstthepolicejury.asofl)eceinber31,1999,theamounts,ifany,resulting from the selllem entof these pending claim scould notbe reasonably determ ined by m anagem entand legalcounsel. 24

28 SUPPLEM EN TA L INFO RM ATION

29 SPECIA L REV EN UI';FU N D S Road and Bridge M aintenance Fund The Road and Bridge M aintenance Fund acconnls for lhe m ainlenance and upkeep of the parish road system s.m ajormeansoffinancing are provided by thestale oflouisianaparish Transportation Fund and grantsreceived from the U nited StalesD epartm entoftransportation through the I,ouisiana D epartm entof Transportation and D evelopm ent.!lealh UnitM ainlenance_fu!_ad The 1tealth U nitm aintenance Fund accounts forlhe m aintenance of severalhealth unitsw hich provides health and welfare servicesto thecitizensoftheparish. M ajorm eansof financing areprovided by ad valorem taxes,stale revenue sharing,and interestearned on investm ents. :lailm aintenm~ce Fund TheJailM aintenance Fund accountsfortheoperationsoftheparish jail.financing isprovided primarily by ad valorem taxesand state revenue sharing funds. l~oad D istricṭ M aintenan99 l:t!gds The Road D istrictm aintenance Fundsaccountforthe construction and m aintenance of roadslocated w ithin each respective m ad district. Funding isprovided by ad valorem taxeslevied agains!propertieslocated w ithin the districlsand by state revenue sharing funds. (:0roner'sO~ e!.aj:io1{a!fund TheCoroner'sOperationalFund,established by LouisianaRevised Statute33:1572(B),accountslbrfunds collected and rem itted by the sheriff orclerk of courtforthe purpose of defraying the operationalcostsof the coronerof St.l~andry Parish. Bayou {~ouefand W axiadrainagedistrictfund The Bayou Bouef W axia D rainage D istrictfund accounts for funds available for m aintenance of the designated district. G rantw riterfund The G rantw riterfund isused to accountfora state grantobtained by the Police Jury to assistin retaining the servicesof a grantconsultant. Flood ControlFund The Flood Contru lfund accountsforfundsreceived from the U. S.D epartm entof D efense in lieu of real estate taxeslostby the pm'ish from federally acquired land.the fundsreceived m ay be expended asthe Stale legislature m ay prescribe fordefraying expendituresregarding flood controland drainage im provem ents. 26

30 ST.1,A N D R Y PA R ISH PO LIC E JU R Y SpecialR evenue Funds Com bining Balance Sheet D ecem ber31,1999 A SSETS Road and H ealth Bridge U nit Jail M aintenance M aintenance M aintenance Road D istrict M aintenance Cash R eceivables D uc from otherfunds D ue fiom com ponentunits $ 260, , $ 931, , ,534 $ 264, , $ 238, ,302 10,625 Tolalassets IA BII.ITIES AN D FUN I) BA LAN CES,iabililies: A ccounlspayable Due to otherfunds Totalliabilities $ 15, A2! 42 _~ 5_Q 74,417 16,342 90,759 $ 12,692 28,268 _ 4. 0,960 $ 59,867 _ ,1:52 und balances: Unreserved,undesignated 444~ 1,453, _ 549,946 l'otalliabilitiesand fund balances 27

31 Coroner's O perationa B ayou Bouef and W axia D rainage D istrict G ranl W riter Flood Control Total 253 $ 20,478 $ 8,277 $ 22, $1,746,043 1,379,242 89, ~ 403_3 ~!9_ 0~42.8_.~_ 8,277 ~2~,_~ 6 $3,235,342 _ $ $ 1.9_&QQ $ $ $ 162, ~_269, _!1_0,.47_8 _ 8,277 2_.2.,~'8_6 ~ _2.966, ~ 0 ~_.4_~ 8 ~_8,277 ~ 22.88_6 $3,

32 ST.LA N D R Y PA R ISIt PO LIC E JUR Y SpecialR evenue Funds Com bining Stalem en!of Revenues,Expendilures and Changesin Fund B alances Y earended D ecem ber31,1999 ReveDHcS: A d vm orem taxes hllcrgovernm entalrevenues- Federalgrants State revenues: Parish transportation thnds Staterevenuesharing (net) Finesand forfeitures U se of m oney and F,roperty O therrevenues Totalrevenues l{xpcnditures: G eneralgovem lnent- Jodicial Finance and adm inisuative Public safety Public w orks llealtl~and w elfare Totalcxpendilm es Road and Bridge M aintenance $ 827,907 9,123 3, ,535 - _ ~ 65X,52_!. tlealth U nit M aintenance Jail M aintenance Road D istrict M aintenance $ 523,402 $ 224,315 $ 317,4~5 71,543 46, ~44, 5~2 1 30,662 13,951 78,521 9,699 16, ,967 6, , _fi2 Excess(deficiency)ofrevcnuesover expenditures _ 1 _ ~.~)29 (311,195) Otherfinancing sources(uses): A dm inistrative fees O perating lransfers in O peraling transfersout Totalotherfinancing sources(uses) (254 _ &8_~1 (2S4.7 _ ~ (15,020) 405,505 (10!,41RI 289,~ Excess(deficiency)ofrevenuesand otherfinancing sourcesover expendituresand otherfinancing (68,854) (96,495) 35,458 (22,129) tro d balances,beginning M 3.5_5~ 1, A9_~ _ 572,7 0~ 5 Fund balances,ending ~ 444.7_04_ $ 1,453,161 $ _ $ 549 9,~_fi 46

33 C orof*er's O perationa Bayou Bouef and W axia I)rainage D islricl G rant W riter Flood C ontrol Tota $ $1,065, ,375 2, ~ 2,3~ , ,726 2,310 79,426 24,866 ~ l~9, _. 3, ,420 _ ~/ 3,742 10, ,041 1,384,539 7 _ 17, _2.,.3-41,963. (1,392) (150) 2_~_955 _A,_lfi2,!61) (96). (96)._ (47,845) 405,505 _~3~6.202) 1,458 (1,488) ].0_~.42.g_ 307 ~ 0_~2~ 2, $ 22,886 (150,703).'3.1 _ 17,028 $Z,52~6,325 30

34 ST.I.A N D RY PA R 1SI1PO LICE JU RY SpecialR evenue Funds R oad D istrictm aintenance Funds Com bining Balance Sheet D ecem ber Road D istrict12 of W ard 2 M aintenance Road D ishict1 of W ard 3 M aintenance Sub-Road D istrict2 Road D istrict1i-b of W ard 1 M aintenance A SSETS (:ash R eceivables D ue from otbcrtbnds $ 38,561 69,872 ~ ,314 _ 79~ 117, Totalassets IA BII~ITIES AN D FU N D BA LAN CES Liabilitics: A ccounts payablc 1)uc to othcrfunds Totalliabilities $ 10,524 2,900 13,424 $ 32,716 4, ,425 $ 2,460 6,912 9,372 tro d balances: Unreserved,undesignated _ 90,17fi _ 163,490 Totalliabilitiesand fund balances

35 Sub-Road D istrict1 of P,oad D istrict3 of W ard 1 M aintenance Sub-Road D istrict1 ofelection D istrict3 ofw ard I-B M aintenance Sub-Road D isvict 1of Road D is~icti1-b M aintenance Road D istrict 2 of W ard 1 M ainlenance Tota 24,927 $ 25, ,019 4,438 5,00~ 19,066 $ 66,306 3, $238, ,302 1o,6~ _$ _ 60,172 $ $ $ ,718 6,703 9,421 $ 2,385 $ 4,898 $ 4,166 $ 59,867 3~ 2, ,285 2~ 41~ _ 7,808 5,284 85,15~2 26,712 57,752 77,564 _ 39 _.,_.~

36 ST.LA N D R Y PA R ISH PO LICE JUR Y SpecialRevenue Funds Road D istrictm aintenance Funds Com bining Statem entof Revenues,Expendituresand C hangesin Fund B alances Y earended D ecem ber Road D istrict12 of W ard 2 M aintenance Road D is~ict1 ofw ard 3 M aintenance Sub-Road D istrict2 of Road D istrict11-a of W ard 1 M aintenance l~.cvcnues: A d valorem laxcs hltergovernm enta]revenues Slaterevenue sharing (net) U se of m oney and property O lherrevenues ]'otalrevenues 56,478 $ 93,012 $ 48,034 15,760 1,591 4,46~ ,056 2, ,12Q 6,257 3,112 2,171 59,574 Expenditures: G eneralgovernm ent- Financc and adm in istrative Public w orks Totalexpcndilm 'es 2, , ~$2,$29 _ 282,84~ Excess(deficiency)ofrevenues overexpenditures (72,422).~ 59,7~)1 (1,324) Otherfinancing sources(uses): A dm inistrative fees O perating transfers m O perating transfersout Totalotherfinancing sources(uses) (2,900) 74,414 (5.000) (4,515) 106,126 _ (5003 _ 101,111 (2,137) 114,373 (75.000) 37,236 Excess(deficiency)ofrevenues and othersourcesoverexpenditures and otheruses und balances,beginning (5,908) t[58,618) 35,912 _ 101, , ,578 und balances,ending