FIRE PROTECTION DISTRICT NO. 1 OF GRANT PARISH ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER

Transcription

1 ^^<?v FIRE PROTECTION DISTRICT NO. 1 OF GRANT PARISH ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED DECEMBER Under provisions of state law, tiiis report is a publi doument. Aopy of ttie report iias been submitted to the entity and otiier appropriate pubii offiials. Ttie report is available for pubii inspetion at tlie Baton Rouge offie of tlie Legislative Auditor and, where appropriate, at the offie of tlie parish lerl< of ourt. Release Date ^j^>jdi

2 TABLE OF CONTENTS ACCOUNTANT'S REPORT 1 REQUIRED SUPPLEt^ENTAL INFORMATION ( PART 1 ) Management's Disussion and Analysis 2 PAGE GOVERNMENT-WIDE FINANCIAL STATEMENTS Statement of Net Assets 5 Statement of Aivities 6 FUND FINANCIAL STATEMENTS Governmental Funds Balane Sheet 7 Statement of Revenues, Expenditures and Changes in Fund Balane 8 Reoniliation of the Statement of Revenues, Expenditures and Changes in Fund Balanes of Governmental Funds to the Statement of Aivities. 9 NOTES TO FINANCIAL STATEMENTS 1 REQUIRED SUPPLEMENTAL INFORMATION ( PART 11 ) Budgetary Comparison-General Fund 16 OTHER REPORT REQUIRED BY GOVERNMENT AUDITING STANDARDS Independent Aountant's Report On Applying Agreed-Upon Proedures 17 SCHEDULE OF PRIOR YEAR FINDINGS 2 LOUISIANA ATTESTATION QUESTIONNAIRE 21

3 Paul Dauzat, CPA MEMBER nn. D^,. n^crt MEMBER AMERICAN INSTITUTE OF RO. Box SOCIETYof LOUISIANA CERTIFIED PUBLIC ACCOUNTANTS Alexandria, LA CERTIFIED PUBLIC ACCOUNTANTS Independent Aountant's Report To the Board of Diretors Fire Protetion Distrit No. 1 of Grant Parish I have reviewed the aompanying Ijasi finanial statements of the governmental ativities and eah major fund of Fire Protetion Distrit No. 1 of Grant Parish, as of and for the year ended Deember 31, 28, as listed in the table of ontents, in aordane with U.S. Statements on Standards for Aounting and Review Servies issued by the Amerian Institute of Certified Publi Aountants. Ail Information inluded in these finanial statements is the representation of the management of the Fire Distrit. A review onsists prinipally of inquires of personnel and analytial proedures applied to finanial data. It is substantially less in sope than an audit in aordane with generally aepted auditing standards, the objetive of whih is the expression of an opinion regarding the finanial statements taken as a whole. Aordingly, I do not express an opinion. Based on my review, I am not aware of any material modifiations that should be made to the aompanying basi finanial statements in order for them to be in onformity with generally aepted aounting priniples. My review was made for the purpose of expressing limited assurane that there are no material modifiations that should be made to the basi finanial statements in order to onform with generally aepted aounting priniples. The Management's disussion and analysis and budgetary omparison information listed in the aompanying table of ontents are not a required part of the finanial statements but are supplementary information required by the Govemmental Aounting Standards Board. I have applied ertain limited proedures, whih onsisted prinipally of inquires of management regarding tiie methods of measurement and presentation of the required supplemental information, without audit or review. Aordingly, I do not express any opinion or any other form of assurane on the supplementary information. In aordane with the Louisiana Governmental Audit Guide and the provisions of state law, I have issued a report dated May 29, 29, on the results of our agreed-upon proedures. Paul Dauzat Certified Publi Aountant May 29, 29 (318) Cell (318) FAX (318)

4 FifB Protetion Distrit No. i of Grant Parish Management's Disussion And Analysis Deember 3i, 28 This setion ofthe annual finanial report presents our disussion and analysis ofthe Fire Distrit's finanial performane during the fisal year ended Deember 31, 28, vdth omparable information for the previous year. OVERVIEW OF FINANCIAL STATEMENTS The basi finanial statements inlude govemment-wide fmanial statements and fimd finanial statements. These two types offinanialstatements present the Fire Distrit's finanial position and results of operations from differing perspetives whih are desribed as follows: Govemment -Wide Finanial Statements The govemment-wide finanial statements report information about the Fire Distrit as a whole using aounting methods similar to those used by private-setor ompanies. These report ail revenues and expenses regardless of when ash is reeived or paid. Furthermore, the govemmentwide statements inlude all ofthe Fire Distrit's assets and all ofthe Fire Distrit's liabilities. All of the Fire Distrit's ativities are lassified as govemmental ativities in the govemment-wide fmanial statements. The govemmental ativities are fmaned primarily by grants, fines and various fees. Fund Fmanial Statements Fundfinanialstatements provide detailed infonnation regarding the Fire Distrit's most signifiant ativities and are not intended to provide information for the Fire Distrit as a whole. Funds are aounting devies that are used to aount for speifi soures offtinds.all ofthe Fire Distrit's fiinds are Govemmental Funds. These funds are used to aount for essentially the same ftmtions that are reported as govemmental ativities in the govemment-widefinanialstatements. However, unlike govemment-widefinanialstatements, the govemmentalftindsuse a modified arual basis of aounting that provides a short-term view of the Fire Distrit's finanes. Assets reported by govemmentalfimdsare limited to amounts that are available for urrent needs. In addition, liabilities are limited to amounts that are expeted to be paidfi*omurrentiy available assets. FINANCIAL ANALYSIS OF THE FIRE DISTRICT AS A WHOLE An analysis ofthe govemment-wide Statement ofnet Assets is presented as follows: Deember Deember 31,28 3t,27 Assets: Currem and OUier Assets $ 27,183 $ 271,816 Capital assets, net 879, ,471 Total Assets 1,15,76 1,139,287 Liabilities: Current and Other Liabilities Long-term Liabilities Total Liabilities -2-39,774 4, 439,774 38,243 42, 458,243

5 Firo Protetion Distrit No. 1 of Grant Parisli ilhanagement's Disussion And Analysis Deember 3i, 28 Deember Deember 31,28 31,27 Net Assets: Invested in Capital Assets, net 459, ,471 Restrited 76,377 69,123 Unrestrited 174,32 184,45 Total Net Assets $ 71,32 $ 681,44 As the presentation appearing above demonstrates, the largest portion ofthe Fire Distrit's net assets (64.7%) is invested in apital assets. Net assets invested in apital assets onsist of land, buildings, and equipment, less any debts used to aquire the assets that remain outstanding. The Fire Distrit uses these apital assets to provide fire protetion and other servies to loal residents; onsequently, these amounts are not available forfiiturespending. An additional portion ofthe net assets (1.8%) represent resoures that are subjet to restritions that are imposed by agreements with the Fire Distrit's bondholders or taxpayers. The remaining net assets (24.5%) are unrestrited and may be used to meet the Fire Distrit's ongoing obligations. An analysis ofthe govemmenl-wide Statement of Ativities is presented as follows: Revenues: Program Revenue: Charges for Servies Operating Grants and Contributions Capital Grants and Contributions General Revenue; Property Taxes Revenue Sharing Gain From Disposal of Equipment Other Total Revenue For the Year Ended Deember 31,28 $ 21,66 21,961 7,918 99,5 1, ,536 Deember 31,27 $ 35,51 24,8 7,918, 247,58 Program Expenses: Fire Protetion Building Operations Interest on Long-Term Debt Total Program Expenses Change in Net Assets Net Assets Beginning "Net Assets Ending 261,746 22,666 18,866 33,278 29, ,44 S 71,32 181,74 27,338 19, ,323 19, ,859 $ 681,44 As the aompanying presentation demonstrates, the Fire Distrit's operations have inreased net assets by 4.3%. -3-

6 Fire Protetion Distrit No. 1 of Grant Parisii nianagement's Disussion And Analysis Deember 3i, 28 FINANCIAL ANALYSIS OF THE FIRE DISTRICT'S FUNDS For the year ended Deember 31, 28,fimdbalanes dereased by $3,164. The primary differenes are due to differenes in methods of aounting for apital assets and repayment of debt prinipal. BUDGET HIGHLIGHTS State law requires the general fimd to have a budget. For the year ended Deember 31, 28, the original budget was not amended; however, expenditures exeeded appropriations. The unfavorable varianes ourred primarily beause the budget was not amended when insurane proeeds were used to aquire a new fire truk. In addition, substantial payment to a grant writer for professional servies were not inluded in the budget. CAPTTAL ASSET ADMINISTRATION For the year ended Deember, 31, 28, apital assets ativity was limited to purhasing a new fire truk to replae a truk that was destroyed by flooding. DEBT ADMINISTRATION For the year ended Deember 31, 28, debt ativity was limited to repaying existing obligations as requked by the terms of agreements with the debt holders. FACTORS EXPECTED TO EFFECT FUTURE OPERATIONS At the present time, no known issues are expeted to have a signifiant impat on future operations. -4-

7 Fire Protetion Distrit No. 1 of Grant Parish Statement of Net Assets Deember 31, 28 Governmental Ativities ASSETS Cash and Cash Equivalents S 61,787 Reeivables (net) 28,396 Capital Assets - Land 12, Capital Assets - Depreiable 867,893 Total Assets 1,15,76 LIABILITIES Aounts Payable 16,65 Arued Interest Payable 3,124 Long-term Debt Due Within One Year 2, Due in More than One Year 4, Total LiabiUties 439,774 NET ASSETS Invested in apital assets, net of related debt 459,893 Restrited for: Debt Servie 76,377 Unrestrited 174,32 Totai Net Assets (defiit) $ 71,32 TIi aompanying noie are an integral part oftliis slatement, Siie aountants' report. -5-

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9 Fire Protetion Distrit No. 1 of Grant Parish Balane Sheet - Governmental Funds Deember 31, 26 General Debt Servie Total Govemmental Funds Assets Cash and Cash Equivalents Reeivables Interfiind Reeivables Total assets $ 32, ,772 $ 194,254 $ L 29,35 46, ,377 $ L 61,787 28, ,631 Liabilities and Fund Balane Liabilities Aounts Payable and Arued Expenses Interfund Payables Total liabilities $ 16, ,98 $ $ 16, ,98 Fund Balane Unreserved Total Fund Balanes 177, ,156 76,377 76, , ,533 Total Liabilities and Fund Balane $ 194,254 $ 76,377 $ 27,631 Reoniliation of the Govemmental Funds Balane Sheets to the Statement ofnet Assets Total Fund Balanes - Governmental Funds Amounts reported for govemmental ativities in the statement of net assets are different beause: Long term liabilities and related arued interest are not due and payable in the urrent period and therefore they are not reported in the Govemmental Fund Balane Sheet ( ) Capital assets used in governmental ativities are not tlnanial resoures and therefore are not reported in the funds. Net Assets of Govemmental Ativities Tli aompanying note are an inlegrui part of this slalement. See aountanis' report, -7-

10 Fire Protetion Distrit No. 1 of Grant Parish Statement of Revenue, Expenditures and Changes in Fund Baiane - Governmentai Funds For the Year Ended Deember 31, 28 General Debt Ser\'i Total Governmental Funds Revenues: Ad Valorem Taxes State Revenue Sharing Other Total revenues $ (55,841 $ % ,36 Expenditures: Current Publi Safety - Fire Protetion Insurane Contrat Servies Legal and Professional Misellaneous Repairs and Maintenane Supplies Utilities Vehile Expenses Building Operations Capital Expenditures Debt Servie Total expenditures 23,668 13, 24,673 17,312 28,118 37, ,876 16, , ,668 13, 24,673 17,312 28,118 37,832 17,193 48,876 16,262 69, Exess (Defiieny) of Revenues Over Expenditures Other Fmaning Soures (Uses>: Insurane Proeeds From Disposal of Assets (19,918) (12,664) 99.5 Exess (Defiieny) of Revenues and Other Soures Over Expenditures and Other Uses (1,418) (3,164) Fund Balane - Beginning of Year , Fund Balane - End of Year 177,156 S $ 'Hie uompan>-ing noie are.in inlegral pari of lliis siaiemeni. S-ie aountants' report. -8-

11 Fire Protetion Distrit No. 1 of Grant Parish Reoniliation ofthe Statement of Revenues, Expenditures, and Changes in Fund Balanes of Governmental Funds to the Statement of Ativities For the Year Ended Deember 31, 28 Net hange in fund balanes of Governmental Funds $ (3,164) Amounts reported for governmental ativities in the statement of ativities are dilterent beause: Repayment of bond prinipal is an expenditure in the govemmental funds, but the repayment redues long-term liabilities in the statement of net assets 2. Some expenses reported in tlie statement of ativities do not require the use of urrent fmanial resoures and therefore are not reported as expenditures by governmental fimds. Govemmental funds report apital outlays as expenditures. However, in the statement of ativities the ost of those assets is alloated over estimated usefiil lives and reported as depreiation expense. This is the amount by whih apital outlay exeeded depreiation outlay in the urrent period Change in net assets of govemmental ativities $ 29^8 TTie aompamtng note ar art inlegral part of ihjs staiemni. Se aountants' repoil. -9-

12 Fire Protetion Distrit No. 1 of Grant Parish Notes to the Finanial Statements Deember 31, 28 NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Fire Protetion Distrit No. 1 of Grant Parish (the Fire Distrit) was reated to provide fire protetion for portions of Grant Parish. It is govemed by a Board onsisting of five members and the majority of the members are appointed by the Grant Parish Polie Jury. The Fire Distrit is a omponent unit of the Grant Parish Polie Jury, the primary goveming body of the Parish and the govemmental body with oversight responsibility. The aompanying fmanial statements present information only on the funds maintained by the Fire Distrit and do not present finanial infomiation on the primary govemment, the general govemment servies provided by that entity, or the other govemmental units that are aountable to the primary govemment. The aompanying poliies onform to generally aepted aounting priniples for govemmental units. Finanial Reporting Entity The Govemmental Aounting Standards Board (GASB) Statement No. 14 established riteria for determining whih omponent units should be onsidered part of a finanial reportuig entity. The basi riterion for inluding a potential omponent unit within a reportmg entity is fmanial aotintability. The GASB has set forth riteria to be onsidered in determining finanial aotmtability. This riteria mludes: 1. Appointing a voting majority of an organization's govemmg body, and a. The ability ofthe reporting entity to impose its will on that organization and/or b. The potential for the organization to provide speifi finanial benefits to or impose speifi finanial burdens on the reporting entity. 2. Organizations for whih the reporting entity does not appoint a voting majority but are fisally dependent on the reporting entity. 3. Organizations for whih the reporting entity finanial statements would be misleading if data of the organization is not uiluded beause of the nature or signifiane of the relationship. Based on the previous riteria, the Fire Distrit is a omponent unit of the Grant Parish Polie Jury. The aompanying omponent unit fmanial statements present information only on the funds maintained by Fire Protetion Distrit No. 1 and do not present information on the polie jury, the general govemment servie provided by that govemmental unit, or other govemmental units that omprise the finanial reporting enfity. -1-

13 Fire Protetion Distrit No. 1 of Grant Parish Notes to the Finanial Statements Deember 31, 28 Basi Finanial Statements The basi finanial statements inlude both govemment-wide and fund finanial statements. Both govemment-wide and fund finanial statements ategorize all of the Fire Distrit's operafions as governmental ativifies. Governmental afivities involve govemment servies that are normally supported by taxes and intergovernmental revenues. The govemment-wide and fund finanial statements present the Fire Distrit's finanial posifion and results of operations from differing perspetives whih are desribed as follows: Government-Wide Finanial Statements The Statement of Net Assets and the Statement of Ativities display information about the Fire Distrit as a whole. The effet of most mterfimd ativity is eliminated firom these finanial statements. Furthermore, govemment-wide finanial statements exlude any fiduiary ativities whih are reported in the fund finanial statements. Program revenues reported in the Statement of Ativities onsist of amounts that are diretly assoiated with a govemmental servie. Program revenues inlude any harges for servies and most grants. Fund Finanial Statements Funds are separate aounting entities that are designed to assist with demonstrating legal ompliane and segregating transations by ativity. Major individual fijnds are reported as separate olumns in the fund finanial statements. The Fire Distrit's major fiinds are desribed as follows: General Fund - This fund is the primary operating fimd ofthe Fire Distrit is used to aount for all resoures, exept those required to be aounted for in other funds. Debt Servie - This funds is used to aount for proeeds from a speial tax dediated to paying prinipal and interest on general obligation bonds. Basis of Aounting and Measurement Fous Basis of aounting refers to when revenues and expenditures or expenses are reognized in the aounts and reported in the finanial statements. Basis of aounting relates to the timing ofthe measurements made, regardless of the measurement fous applied. The basis of aounting and measurement fous used for various finanial statement presentations are desribed as follows: Finanial Statement Presentation Government-Wide Finanial Statements Basis of Aounting Arual Basis Measurement Fous Eonomi Resoures Fund Finanial Statements Modified Arual Basis Current Finanial Resoures Under the amal basis of aounting and the eonomi resoures measurement fous, revenues are reorded when earned and expenses are reorded when a liability is inurred. -11-

14 Fire Protetion Distrit No. 1 of Grant Parish Motes to the Finanial Statements Deember 31, 28 Under the modified arual basis of aount and the urrent finanial resoures measurement fous revenue is reognized when it is onsidered measurable and available. Revenue is onsidered available if it is olleted within 6 days of year end. In addition, expenses are generally reorded when a liability has been inurred. Furthermore, when the urrent finanial resoures measure fous is used, amounts reorded as assets exlude apital assets and the aquisition of apital assets is treated as an expenditure. In addition, long-term debts are exluded from amounts reported as liabilities. Proeeds fi-om issuing long-term debt is reported as an other finaning soure and repayment of long-term debt is reported as an expenditure. Use of Estimates The preparation of finanial statement in onformity with generally aepted aounting priniples requires management to make estimates and assumptions that affet ertain reported amounts and dislosures. Aordingly, atual results ould differ from those estimates. Budget Praties Budgets of the General Fund are prepared on the modified arual basis of aounting. Unexpended appropriations of this fund lapse at the end of eah fisal year. Budgets of the General Fund and all hanges and amendments to these budgets are approved by the Board of Commissioners as a whole. Capital Assets Capital assets inlude signifiant aquisitions of equipment that are expeted to remain in servie for a period of years. Capital assets are reported in the govemment-wide finanial statements but are exluded from the fund finanial statements. Instead, the funds report the aquisition of apital assets as expenditures rather than asset aquisitions. All apital assets are reported at historial ost less aumulated depreiation. Depreiation is omputed using the straight-line method and estimated usefijl lives that are based on die expeted durability ofthe partiular asset. Useful lives typially range from five to forty years. Cash Amounts reported as ash and ash equivalents (restrited and unrestrited) inlude all ash on hand, ash in bank aounts, ertifiates of deposit and highly liquid investments. Intemal Balanes Intemal balanes arise fi-om transations between funds When resoures are provided without expetation of repayment, die transation is reported as a transfer. Transfers are treated as a soure of mome by the reipient and as an expense or expenditure by the provider. If repayment is eventually expeted to our, interfimd reeivables and payables are reorded. Internal balane are eliminated in preparing govemment-wide finanial statements. NOTE 2-CASH Deposits are stated at ost, whih approximates market. Under state law, these deposits must be seured by federal deposit insurane or the pledge of seurities owned by the fisal agent bank. The market -12-

15 Fire Protetion Distrit No. 1 of Grant Parish Notes to the Finanial Statements Deember 31, 28 value of the pledged seurities plus the federal deposit insurane must at ail times equal the amount on deposit with thefisalagent. These seurities are held hi the name ofthe pledgingfisalagent bank in a holding or ustodial bank that is mutually aeptable to both parties. At Deember 31,28, deposits were fully seured by FDIC msurane overage. NOTE 3 - RECEIVABLES At Deember 31, 28, reeivables were limited to ad valorem taxes and related revenue sharing olleted by other governmental units on behalf of the Fire Distrit. These amounts are onsidered fidly olletible and there is no allowane for doubtful aounts. NOTE 4 - CAPITAL ASSETS A sununary ofthe Fire Distrit's apital assets is provii ded as follows; Non Depreiable Caoital Assets Land Beginning Balane $ 12, Additions Disposals $ ^ % ^ Ending Balane S 12, Depreiable Capital Assets Equipment Buildings and Improvements Aumulated Depreiation Depreiable Capital Assets (Net) 557, ,177 (53,525) 855,471 69,9 (57,478) 12, , ,177 (588,3) 867,893 Total Capital Assets $ 867,471 $ 12,422 $ 879,893 For the year ended Deember 31, 28, depreiation expense totaled $57,478. This total inluded $51,74 reported as fire protetion and $6,44 reported as building operations. NOTE 5 - INTERFUND BALANCES AND TRANSFERS Details related to interfund balanes are presented as follows: Reeivable Fund Debt Servie Payable Fund General Amount Purpose 448 The general fund has olleted ertain taxes on behalf of the debt servie fund resulting In the interfund balanes. NOTE 6 - RISK MANAGEMENT The Fire Distrit is exposed to various risks of loss related to torts; theft, damage or destrution of assets; errors and omissions; injuries to employees; and natural disasters. -13-

16 Fire Protetion Distrit No. i of Grant Parish Notes to the Finanial Statements Deember 31, 28 The Fire Distrit insures against these risks by partiipating in a publi entity risk pool that operates as a ommon insurane program and by purhasmg ommerial msurane. Settled laims resulting from these risks have not exeeded insurane overage in any ofthe past three fisal years. NOTE 7 - LONG-TERM DEBT Long-term debt outstanding at year end is desribed as follows; General Obligation Bonds Due Within One Year $ 42, 2, Due in More Than One Year $ 4, Long-term debt ativity for the year ended Deember 31,28, is presented as follows: Beginning Ending Balane Additions Redutions Balane General Obligation Bonds $ 44, $ $ 2, $ 42, General obligation bonds outstanding at year end onsist entirely of Series 23, issued in the original amoimt of $5, due in annual installments ranging from $1, to $4, plus interest omputed at a rates ranging from.1% to 4.9% depending on maturity dates. Instalhnents are payable from the proeeds on a speial ad valorem tax with the final uistallment due Marh 1,223. These bonds are sheduled to mature as follows: Year Ended June 3 th Priniple Interest $ 2, 2, 2, 25, 25, 135, 175, $ 17,943 17,292 16,548 15,565 14,327 55,71 21,21 j;otal $ 42, $ 158,46-14-

17 Fire Protetion Distrit No. 1 of Grant Parish Notes to the Finanial Statements Deember 31, 28 NOTE 8 - PROPERTY TAXES Property taxes are assessed on a alendar year basis and are due on or before Deember 31 in the year the tax is levied. Revenues from property taxes are reognized as revenue in the year billed. Assessments for the year ended Deember 31, 28, are presented as follows: Mills Operations and Maintenane Debt Servie 5. Total Millage

18 Fire Protetion Distrit No. 1 of Grant Parish Statement of Revenue, Expenditures and Changes in Fund Balane - General Fund Budget and Atual For the Year Ended Deember 31, 28 Budget Amounts Original Final Atual Amounts Variane with Final Budget Positive (Negative) Revenues: Ad Valorem Taxes State Revenue Sharing Fire Insurane Rebates Other $ 135, S 6, 9, - 135, $ 6, 9, - 155,841 $ 7,918-23,157 2,841 1,918 (9,) 23,157 Total revenues 15, 15, 186,916 36,916 Expenditures: Current Publi Safety - Fire Protetion Building Operations Capital Expenditures Debt Servie 142, 5, 25, 36, 142, 5, 25, 36, 21,672 16,262 69,9 - (68,672) (11,262) (44,9) 36, Total expenditures 28, 28, 296,834 (88,834) Exess (Defiieny) of Revenues Over Expenditures (58,) (58,) (19,918) (51,918) Other Finaning Soures (Uses): Insurane Proeeds From Disposal of Assets 99,5 99,5 Net Change in Fund Balanes (58,) (58,) (1,418) Fund balane - beginning of year 62, 62, 187, ,574 Fund balane - end of year 4, $ 4, $ 177,156 $ 173,156 See aountants' report. -16-

19 Paul Dauzat, CPA MEMBER pp, n^y \^-i^q MEMBER AMERICAN INSTITUTE OF ^ '^- ^ ^ '^^^^^ SOCIETY OF LOUISIANA CERTIFIED PUBUC ACCOUNTANTS Alexandria. LA CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT ACCOUNTANT'S REPORT ON APPLYING AGREED-UPON PROCEDURES To the Board of Diretors Fire Protetion Distrit No. 1 of Grant Parish I have performed the proedures inluded in the Louisiana Govemment Audit Guide and enumerated below, whih were agreed to by the management of Fire Protetion Distrit No. 1 and the Legislative Auditor, State of Louisiana, solely to assist the users in evaluating management's assertions about the Fire Distrit's ompliane with ertain laws and regulations during the year ended Deember 31, 28, inluded in the Louisiana Attestation Questionnaire. This agreed-upon proedures engagement was performed in aordane with standards established by the Amerian Institute of Certified Publi Aountants. The suffiieny of these proedures is solely the responsibility of the speified users of the report. Consequently, 1 make no representation regarding the suffiieny of the proedures desribed below either for the purpose for whih this report has been requested or for any other purpose> PUBLIC BID LAW: 1. Selet all expenditures made during the year for material and supplies exeeding $ 2,, or publi worths exeeding $ 1,, and determine whether suh purhases were made in aordane with LSA-RS 38: (the publi bid law). Tfiere were no transations meeting tfiis sope of bid law. CODE OF ETHICS FOR PUBLIC OFFICIALS AND PUBLIC EMPLOYEES 2. Obtain from management a list of the immediate family members of the Board Members as defined by LSA-RS 42: (ode of ethis), and a list of outside business interests of the Board Members and employees, as well as their immediate families. fi^anagement provided me witti the required list inluding the information noted. 3. Obtain fre)m management a listing of all employees paid during the period under examination. Management provided me with the list 4. Determine whether any of those employees inluded in the reords obtained from management in agreed-upon proedure (3) were also inluded on the listing obtained from management in agreed-upon proedure (2) as immediate family members. None ofthe employees inluded on the list of employees provided by management appeared on the reports provided by management in proedure (2) (318} Cell (318) FAX (318) 44517

20 BUDGETING 5. Obtain a opy ofthe legally adopted budget and all amendments. Management provided me with a opy of the original budget with no amendments. 6. Trae the budget adoption and amendments to the minute book. Minutes of meetings refleted budget adoption. 7. Compare the revenues and expenditures of the final budget to atual revenues and expenditures to determine if atual revenues or expenditures exeeded budgeted amounts by more than 5%, The Distrit omplied with this requirement. ACCOUNTING AND REPORTING 8. Randomly selet six disbursements made during the period under examination and: (a) Trae payments to supporting doumentation as to proper amount and payee. / examined supporting doumentation and found that payment was for the proper amount and made to the orret payee. (b) Determine if payments were properly reorded to the orret fund and general ledger aount. All payments seleted were properly reorded to the orret fund and general ledger aount. { ) Determine whether payments reeived approval from proper authorities. Inspetion of the doumentation for Hems seleted indiated that the heks were signed by the proper offiial. No further approval was required. MEETINGS 9. Examine evidene indiating that agendas for meetings reorded in the minute book were posted or advertised as required by LSA-RS 42:1 through 42:12 ( open meetings law). The Distrit is only required to post a notie of eah meeting and the aompanying agenda on the door of the meeting faility. Although management has asserted that suh douments were properly posted, I have no evidene supporting suh assertion. DEBT 1. Examine bank deposits for the period under examination and determine whether any suh deposits appear to be proeeds of bank loans, bonds or like indebtedness. / inspeted deposits for the period and noted no deposits that appeared to be suh proeeds. -18-

21 ADVANCES AND BONUSES 11. Examine payroll reords and minutes for the year to determine whether any payments have been made to employees whih may onstitute bonuses, advanes, or gifts. / inspeted the reords for the year and noted no instanes that indiated payments to employees whih would onstitute bonuses, advanes, or gifts. I was engaged to, and did not, perform an examination, the objetive of whih would be the expression of an opinion on management's assertions. Aordingly, 1 do not express suh an opinion. Had I performed additional proedures, other matters might have ome to my attention that would have been reported. This report is intended solely for the use of management of Fire Protetion Distrit No. 1 and the Legisiative Auditor, State of Louisiana, and should not be used by those who have not agreed to the proedures and taken responsibility for the suffiieny of the proedures for their purposes. However, this report is a matter of publi reord and its distribution is not limited. mf.f/' Paul Dauzat Certified Publi Aountant May

22 FIRE PROTECTION DISTRICT NO. 1 SCHEDULE OF PRIOR YEAR FINDINGS For The Year Ended Deember 31, 28 DESCRIPTION STATUS SECTION 11-REVIEW REPORT No findings SECTION 11- ATTESTATION REPORT i ' _ Finding 27-1 Finding 27-2 Minutes of Meetings Late Filing of Review Report Resolved Resolved 2

23 Paul Dauzat, CPA 122 Windsor Plae Alexandria, Louisiana 7133 LOUISIANA ATTESTATION QUESTIONNAIRE (For Attestation Engagements of Government) (Date Transmitted) In onnetion with your review of our finanial statements as of Deember 31, 28 and for the year then ended, and as required by Louisiana Revised Statute 24:513 and the Louisiana Govemmental Audit Guide, we make the following representations to you. We aept full responsibility for our ompliane with the following laws and regulations and the internal ontrols over ompliane with suh laws and regulations. We have evaluated our ompliane with the following laws and regulations prior to making these representations. These representations are based on the information available to us as of the dates appearing below. Publi Bid Law It is trie that we have omplied with the publi bid law, LSA-RS Title 38:2212, and, where appliable, the regulations ofthe Division of Administration, State Purhasing Offie- Yes [X] No[ ] Code of Ethis for Publi Offiials and Publi Employees It is true that no employees or offiials have aepted anything of value, whether in the form of a servie, loan, or promise, from anyone that would onstitute a violation of LSA-RS 42: Yes[X] No[ ] It is true that no member of the immediate family of any member of the governing authority, or the hief exeutive of the governmental entity, has been employed by the governmental entity after April 1,198, under irumstanes that would onstitute a violation of LSA-RS 42:1119. Yes[X] No[ ] Budgeting We have omplied with the state budgeting requirements ofthe Loal Government Budget At {LSA-RS 39:131-14) or the budget requirements of LSA-RS 39:34. Yes[X] No[ 1 Aounting and Reporting All non-exempt governmental reords are available as a publi reord and have been retained for at least three years, as required by LSA-RS 44:1, 44:7, 44:31, and 44:36. Yes[X] No[ ] We have filed our annual finanial statements in aordane with LSA-RS 24:514, 33:463, and/or 39:92, as appliable. Yes[X]No[ ]

24 We have had our finanial statements audited or ompiled in aordane with LSA-RS 24:513. Yes[XlNo[ 1 Meetings We have omplied with the provisions of the Open Meetings Law, provided in RS 42:1 through 42:12. YeslX] No[ ] Debt It is tme we have not inurred any indebtedness, other than redit for 9 days or less to make purhases in the ordinary ourse of administration, nor have we entered into any lease-purhase agreements, vflthout the approval of the State Bond Commission, as provided by Artile Vll, Setion 8 ofthe 1974 Louisiana Constitution, Artile VI, Setion 33 ofthe 1974 Louisiana Constitution, and LSA-RS 39: Yes[X] No[ ] Advanes and Bonuses It is true we have not advaned wages or salaries to employees or paid bonuses in violation of Artile Vll, Setion 14 of the 1974 Louisiana Constitution, LSA-RS 14:138, and AG opinion Yes IX] No[ ] We have dislosed to you all known nonompliane of the foregoing laws and regulations, as well as any ontraditions to the foregoing representations. We have made available to you doumentation relating to the foregoing taws and regulations. We have provided you with any ommuniations from regulatory agenies or other soures oneming any possible nonompliane with the foregoing laws and regulations, inluding any ommuniations reeived between the end of the period under examination and the issuane of this report. We aknowledge our responsibility to dislose to you any known nonompliane whih njay our subsequent to the issuan/^of your report. Seretary -^^ /t^^ ^ pate Treasurer S^/S^ ^^ Date President S" /^" ^7 Date