oo ivcr SEivD our n4jc(ffsar AFFIDAVIT OF INCOME AND SWORN FINANCIAL STATEMENTS

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1 *^f u «L oo ivcr SEivD our n4jc(ffsar AFFIDAVIT OF INCOME AND SWORN FINANCIAL STATEMENTS copies fr-n ' OFFICt Ur copy and PL, - 1 CONSERVATION RACK in F i E BY: CATAHOULA SOIL AND WATER CONSERVATION DISTRICT ^"^ Before me, the undersigned notary public, duly commissioned and qualified in and for this state and parish, personally came and appeared: Terry Smith of the Catahoula Soil and Water Conservation District Who, being duly sworn by me, made the following affirmative statements on behalf of the District for the fiscal year ended June 30,2008. He is duly authorized to make this affidavit on behalf of the District and makes this affidavit based on his knowledge of the affairs of the District. The income of the District in revenues and other sources was [$50,000 or less]. The financial statements of the District fairly presents, in all material respects, the financial position of the District and the results of operations for the year then ended, in accordance with the basis of accounting described within the accompanying financial statements. The entity has maintained a system of internal control structure sufficient to safeguard assets and comply with laws and regulations and has complied with all laws and regulations. Sworn and subscribed before me, this 25 th day of, AUGUST, 2008 at Jonesville, Louisiana in the Parish of Catahoula. Under provisions of state law, this report is a public document. A copy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court. Release Date /&// /OX CATAHOULA SOIL AND WATER CONSERVATION DISTRICT Print nafofe^terry Smith Print title: Chairman Nttay Put* *x 8440 State of Intern Parishof Catahouta My Commbslon Expfm WBi DaaBl

2 STATE OF LOUISIANA CATAHOULA Soil & Water Conservation District BALANCE SHEET AS OF June 30, 2008 ASSETS CURRENT ASSETS. Cash and cash equivalents $ Investments fi.67s.92 Receivables (net of allowance for doubtful accountshnote A) Due from State Government Oj3p_ Due from federal oovemmont _ Noies rece/vabte..q.0p_ Other current assets 0.0 Q Total current assets NONCURRENT ASSETS: Restricted assets (Note B): Cash Q.OQ Receivables Capital assets (net of depreciationknoie C) Land Buildinos and improvements Machinery and equipment Infrastructure O.flb" Construction in progress Other noncurrent aasets Q.QO Total noncurrent aasets 0"j5o" Total assets $ aa.sflfiafl, UABILIT1ES CURRENT LIABILITIES: Accounts payable and accruals (Note D) S O.OQ Due to State Government Due to federal government Amounts held in custody for others, ea Current portion of lonp-term liabilities: 0~5rJ Contracts payable Compensated absences payable (Note E) Notes payable O.QO Liabilities payable from restricted assets (Note F) Q.QO Other short-term liabilities Q.QO Total current tiabilfties NON-CURRENT LIABILITIES: Compensated absences payable (Note E) 1. QQn - g Notes payable 0.6? Liabilities payable from restricted assets (Note E). Bonds payable O.QO Other short-term liabilfu'es 0.5o Total short-term liabilities Total liabilities B.UQ.S8 NET ASSETS tnve&led in capital assets, net of depriciation Q-QO Restricted for: " OTtJQ" Capital projects D.DQ Debt service D.DD Unemployment compensation D.6JT Other specific purposes Q.QD_ Unrestricted Total net assets 27, Total liabilities and net assets 311VSV1 tfitfo

3 Statement A STATE OF LOUISIANA CATAHOULA Soil & Water Conservation District STATEMENT OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS FOR THE YEAR ENDED JUNE 30, 2008 State appropriations 41, Intergovernmental revenues(expenses) Use of money and property -38, Gain on disposal of fixed assets Loss on disposal of fixed assets Federal grants I nterest expense O.QO Other revenue Other expense Total non-operating revenues(expenses) 42, Income(toss) before contributions and transfers Capital contributions Extraordinary item - Loss on impairment of capital assets Transfers in Transfers out Change in net assets 3, Total net assets-beginning 24, Total net assets - ending $

4 v Statement B STATE OF LOUISIANA CATAHOULA Soil & Water Conservation District STATEMENT OF ACTIVITIES FOR THE YEAR ENDED JUNE 30, 2008 Program Revenues Net (Expense) Operating Capital Revenue and Expenses Charges for Services Grants and Contributions Grants and Contributions Changes in Net Assets Entity $ $ $ $ $ General revenues: State appropriations Grants and contributions not restricted to specific programs Interest Miscellaneous Special items Extraordinary item - Loss on impairment of capital assets Transfers Total general revenues, special items, and transfers Change in net assets Net assets - beginning as restated Net assets- ending 41, , , , ,465.72

5 STATE OF LOUISIANA CATAHOULA Soil & Water Conservation District STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2008 Cash flews from operating activities CashreceivedfromcuslaiHS $ QOO QQQ Cashp%nnenlstDerTplo^esfbrservioes dams paid to outsider Ottercpeating ramjesfexperees) Net cash prcvidecl(usbd) by cpaatingactmties Cash flows frcm nohaptd financing activities aateappopriafons 41,78aOO Operating ghts received QQO Other Ngtcstfi ptcwided(u9ed) by nor>csptel finarang activities 41, Cash flows from capital financing activities Roceedsfransateof bonds _^^ Q.QD AxMstJcrVccn^njctiGn of capital assets Roceedsfromsatecf capital assets QOO Capital contribjcns QOO Other Net cash pn>rided(ieed) by related financing activffies QOO Cash flows from investing activities Interest and dvidencte earned en investment secuities Q.OQ C^shaTdcasheqJvalerteatbegnrtngofyaar 23, C^Bhardcasheqj\elerteatendcfyeer

6 STATE OF LOUISIANA CATAHOULA Soil & Water Conservation District STATEMENT OF CASH FLOWS FOR THE YEAR ENDED JUNE 30, 2008 Reconciliation of operating income(loss) to net cash provided(used) by operating activities: Operating income(loss) Adjustments to reconcile operating income(loss) to net cash Depreciation/amortization Provision for uncollectible accounts Other Changes in assets and liabilities: (Increase)decrease in accounts receivable, net (Increase)decrease in prepayments (Increase)decrease in other assets Increase(decrease) in accounts payable and accruals Increase(decrease) in compensated absences payable tncrease(decrease) in other liabilities Net cash provided(used) by operating activities Schedule of noncash investing, capital, and financing activities: Borrowing under capital lease Contributions of fixed assets Purchases of equipment on account Asset trade-ins Other (specify) 000 ooo ooo Total noncash investing, capital, and financing activities:

7 CATAHOULA JUNE 30, 2008 NOTE A- RECEIVABLES AND DUE FROM Net Receivables Total Amount Less: Allow for doubtful Accts Amount Due From State Government Federal Government Other (List) NOTE B-NON CURRENT ASSETS- RESTRICTED Cash (list source) Amount N/A Receivables (list payee) Amount N/A NOTE C- CAPITAL ASSETS Less: Depreciated Net Item Cost Amount Amount Land Bldgs & Improvements Machinery & Equip N/A Other (list)

8 CATAHOULA JUNE 30, 2008 NOTE D- ACCOUNTS PAYABLE AND DUE TO Accounts Payable Payee Amount Due To Amount State Government $3, Federal Government Other (list) NOTE E- COMPENSATED ABSENCES *Annual Leave Short- Term Long- Term Total $1,00 $1.00 This represents the amount of annual leave that would be payable to employee(s) of the District if employment were terminated. If the annual leave is payable during the current year it would be a current year, short- term, payable if not it would be long-term. NOTE F- LIABILITIES PAYABLE FROM RESTRICTED ASSETS Item Short- Term Long- Term N/A N/A N/A

9 COMBINED BALANCE SHEET--CATAHOUUA SOIL AND WATER CONSERVATION DISTRICT GENERAL SPEC.REV. GENERAL FUND FUND ASSETS FUND FUND FIXED ASSETS BAL BAL.2006 Cash $27, , , Accounts Receivable 0 $ Petty Cash 0 Certificates of Deposit $5, , $5, Due from Other Fund 0 Prepaid Insurance 0 $52.08 Prepaid Maintenance 0 Furniture & Equipment $7, $7, TOTAL ASSETS $33, $7, $33, $31, LIABILITIES Accounts Payable $1, Accrued Salary/fica/per diem $3, , $ Accrued Pica 0 $35.76 Accrued Leave $1,00 1,00 $ TOTAL LIABILITIES $4, $4, $2, FUND EQUITY Fund Bal.-Res.Group Ins. $1, , Fund Bal.-Res.Other Ins. 0 $52.08 Fund Bal.-Res. Maintenance 0 Fund Bal.-Unreserved $27, $27, $21, Investments in G.F.A. $7, $7, $7, TOTAL FUND EQUITY $29, $7, $36, $28, TOTAL LIABILITIES & FUND EQUITY $33, $7, $41, $31,241.78

10 COMBINED BALANCE SHEET--CATAHOULA SOIL AND WATER CONSERVATION DISTRICT GENERAL SPEC.REV. GENERAL FUND FUND ASSETS FUND 07/08 FUND FIXED ASSETS BAL.07/08 BAL.26/07 Cash $27, , $17, Accounts Receivable $ Petty Cash Certificates of Deposit $5, $5, $5, Due from Other Fund Prepaid Insurance $41.67 Prepaid Maintenance Furniture & Equipment $7, $7, $7, TOTAL ASSETS $33, $7, $41, $31, LIABILITIES Accounts Payable Accrued Salary/fica/per diem Accrued Pica Accrued Leave $3, $1, $3, $1,00 $1, $ $ TOTAL LIABILITIES $4, $4, $2, FUND EQUITY Fund Bal.-Res.Group Ins. Fund Bal.-Res.Other Ins. Fund Bal.-Res.Maintenance Fund Bal.-Unreserved Investments in G.F.A. $1, $27, $7, $1, $27, $7, $0.20 $41.67 $21, $7, TOTAL FUND EQUITY $29, $28, TOTAL LIABILITIES & FUND EQUITY $33, $7,581.55