TOWNOFNEWELTON,LOUISIANA. FinancialReport AsofandFortheYearEndedJune30,20
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1 TOWNOFNEWELTON,LOUISIANA FinancialReport AsofandFortheYearEndedJune30,20
2 TOWNOFNEWELTON,LOUISIANA FINANCIALREPORT ASOFANDFORTHEYEARENDEDJUNE30,20 *Denotes Page IndependentAudilors'Report- Schedule GENERALPURPOSEFINANCIALSTATEMENTS CombinedBalanceShet-AlFundTypes COMBINEDSTATEMENTS-OVERVIEW andacountgroups CombinedStalementofRevenues,ExpendituresandChangesin CombinedStatementofRevenues,ExpendituresandChangesin FundBalance-AlGovernmentalFundTypes FundBalances-Budget(GAPBasis)andActual-Al StatementofRevenues,ExpensesandChangesin GovernmentalFundTypesHavingAnualApropriatedBudgets StatementofCashFlows-UtilitiesEnterpriseFund RetainedEm~ings-.UtilitiesEnterpriseFund NotestoFinancialSlatements 12 ScheduleofRevenues,ExpendituresandChangesinFund SUPLEMENTARYINFORMATION Balance-13udge!(GAPBasis)andActual-GeneralFund CouncilLevelofControl
3 TOWNOFNEWELTON,LOUISIANA FINANCIALREPORT ASOFANDFORTHEYEARENDEDJUNE30,20 (Continued) *Denotes Schedule Page SpecialRevenueFunds: CombiningBahmceShet CombiningScheduleofRevenues,Expenditures 32 andchangesinfundbalance 3 CapitalProjectFunds: CombiningBalanceShet CombiningScheduleofRevenues,Expenditures 34* CompensationPaidAldermen andchangesinfundbalance 35* 36* SUPLEMENTARYINFORMATION- Scheduleof'I!:xpendituresofFederalAwards._GRANTACTIVITY 38* NotestoScheduleofExpendituresofFederalAwards IndependentAudilors'ReportonComplianceandoninternalControlOver 39* FinancialReportingBasedonanAuditofFinancialStatements IndependentAuditors'ReportonComplianceWithRequirements PerformedinAcordanceWithGovernmentAuditingStandards AplicabletoEachMajorProgramandInternalControlOver ComplianceinAcordanceWithOMBCircularA ScheduleofFindingsandQuestionedCosts SumaryScheduleofPriorYearFindings 46 4
4 I;-D Lufey Hufman &Monroe CERI~IFIEDPUBLICACOUNTANTS (A,~votes/on,)/Ac,:~ountlrtgCorporolon) MayorEdwinPreis TownofNawelton andmembersoftheboardofaldermen Newelton,Louisiana WehaveauditedtheacompanyingeneralpurposefinancialstatementsoftheTownof Newelton,Louisiana(theTown)asofJune30,20,andfortheyearthenended,as listedintheaconpanyingtableofcontents.thesegeneralpurposefinancialstatements aretheresponsibilityofthetown'smanagement.ouresponsibilityistoexpresan opiniononthesegeneralpurposefinancialstatementsbasedonouraudit. Weconduc;tedourauditinacordancewithgeneralyaceptedauditingstandards;the standardsforfinancialauditscontainedingovernmentauditingstandards,isuedbythe ComptrolerGeneraloftheUnitedStates;andtheLouisianaGovernmentalAuditGuide, publishedbythesocietyoflouisianacertifiedpublicacountantsandthelouisiana LegislativeAuditor.Thosestandardsrequirethatweplanandperformtheauditobtain reasonableasuranceaboutwhetherthegeneralpurposefinancialstatementsarefreof materialmistatement.anauditincludesexamining,onatestbasis,evidencesuporting theamountsandisclosuresinthegeneralpurposefinancialstatements.anauditalso includesasesingtheacountingprinciplesusedandsignificantestimatesmadeby management,aswelasevaluatingtheoveralgeneralpurposefinancialstatement presentation.webelievethatourauditprovidesareasonablebasisforouropinion. Inouropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly, inalmaterialrespects,thefinancialpositionofthetownasofjune30,20andthe resultsofitsoperationsandcashflowsofitsproprietaryfundtypefortheyearthenended inconformitywithgeneralyaceptedacountingprinciples. InacordancewithGovementAuditingStandards,wehavealsoisuedoureportdated November15,20onourconsiderationoftheTown'sinternalcontroloverfinancial reportingandonourtestsofitscompliancewithcertainprovisionsoflaws,regulations, contractsandgrants.thatreportisanintegralpartofanauditperformedinacordance withgovernmentauditingstandardsandshouldbereadinconjunctionwiththisreportin consideringtheresultsofouraudit. (318) FAX(318) O0N18~hST~PC)Box4745~MonroeLA MEMBERSOFTHEAMERICANINSTITUTEOFC[RTIFIEDPUBLICACOUNIANIS
5 MayorEdwinPreis TownofNewelton andmembersoftheboardofalderman Ourauditwa.,~madeforthepurposeoforminganopiniononthegeneralpurposefinancial statementstz~kenasawhole.theacompanyingfinancialinformationlistedasschedules intheacompanyingtableofcontentsispresentedforpurposesofaditionalanalysis andisnotarequiredpartofthegeneralpurposefinancialstatementsofthetown.such informationhasbensubjectedtotheauditingproceduresapliedintheauditofthe generalpurposefinancialstatementsand,inouropinion,isfairlypresentedinalmaterial respectsinrelationtothegeneralpurposefinancialstatementstakenasawhole. (AProfesionalAcountingCorporation) November15,20
6 GENERALPURPOSEFINANCIALSTATEMENTS COMBINEDSTATEMENTS-OVERVIEW
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9 TOWNOFNEWELTON,LOUISIANA COMBINEDSTATEMENTOFREVENUES,EXPENDITURES, ANDCHANGESINFUNDBALANCES- ALGOVERNMENTALFUNDTYPES FORTHEYEARENDEDJUNE30,20 REVENUES Taxes-AdValorcm Taxes-SalesandUse LicensesandPermits lntergovernmentmrevenue-federa IntergovernmentalRevenue-State IntergovernmentalRevenue-Local Fes,Charges,and ComisionsforServices FinesandPenalties InterestIncome MiscelaneousIncome TotalRevenues EXPENDITURES Curent: GeneralGovemem: FinanceandAdmistratior~ PublicSafety: PoliceDepartment FireDepartment PublicWorks: StretandSanitation EconomicDevclopnlent CapitalOutlay DebtService: RetirementofPrincipal InterestandFiscalCharges TotalExpendit~rcs SPECIALDEBTCAPITAL GENERALREVENUESERVICEPROJECT FUNDFUNDSFUNDSFI.JNDS 49,108$ 69,432 41,935 13,054 46, ,524 29,5964, $ 46,950 25,0 431,84072,043 96,184 87,987 1, ,1431, ,984 6, Exes(DeficiencvlofRevenuesOver Expenditures 65,856(18,689) OtherFinancingSources(Uses) OperatingTransfersIn ProcedsfromIsuanceofDebt OperatingTransfersGut TotalOtherFmancin~Sources(Uses ExcesofRevenuesa~ld OtherSourcesOver ExpendituresandOtherUses FundBalanceatbeginingofyeal 42,20 (61,27.~)_ (I9,07~) $ 617,250 4, ,893 40, ,0( ~0-21,272 46,784 1,31 1,39 13,357 3,937 17,273 TOTAL (MEMORA~eDUM ONLY[ 49,108 69,432 41,935 67,254 71, ,524 29,596 5, ,184 87, ,643 6, , (59,349 03, (61, ,20 62, FUNDBALANCEAT[:NilOFYEAR$124170_.9_955r2-48~$._.~18,672$13,357S 161,986 "lhcaceompanymgnolesareanintegralpartofthistatement.
10 COMBIN]I',DANDCHANGESINFUNDBALANCES-BUDGET(GAPBASIS)ANDACTUAl,- STATEMENTOFREVENUES,EXPENDITURES, TOWNOFNEWELTON,LOUISIANA GENERALANDSPECIALREVENUEFUNDS FORTHEYEARENDEDJUNE30,20 GAPGENEIA1,FUND BASIS REVENUES BUDGET ACTUAL VARIANCE- SPECIALREVENUEFUNDS Taxes-AdValorenl Taxes-SalesandUse LicensesandPermits $49,50$ lntergovenlmentalrevenue 68,0 Federal 40,0 49,108$ ~UNFAVORABLE) BUDGET'ACTUAL.(UNFAVORABLE) GAP BASIS VARIANCE- 69,432 FranchiseFes ChargesForSe~vict.'s StateLocal 17,0 41,935 (392)$ 21,10 51,250 13,054 1, $ -$ FinesandPenalties 27,50 46,691 Interest 96,40 50,0 (3,946) MiscelaneousRe',cnues 25,0 27,837 25,591 93,687 EXPENDITURES TotalRevenues , ,596 (1,280) 41, , ,950 4,704 (2,713) 431,840 5_5~796 _ 4,5961,3o4 4,96 31,890 68,50 2,50. 72,043 (2,80) Curent:GeneralGovernmeld PublicSafe'~y: PublicWorks: PoliceDeparhne.nt 03,50 FireDepartment 90,40 96,184 EconomicDevelop:ment CapitalOutlay StrelandSanitation 10,60 87,987 7,3162,453 43,86015,643 1,871 (1,783) (1,271) DebtServiceTotalExpenditmes -14r27914~29 Exces(Deficiency)ofRevenues OtherFinancingSources(Uses) OverExpenditures -362~679._~365,984 (20) 37,27165,856 (3,305) 84,0 1,50 6,639 28, r50._190,732 84,093 (5,139)(93) (17,0)(18,689) (5,232) (i,689 TransfersIn ProcedsfromIstLancofD~bt TransfersOut 45,042,20 ExcesofRevenuesand TotalOtherFinancing OtherSourcesOver Sources(U:;cs) -(61,590)~.~6~1272~_ (2,80) ,040,0 80,080,0 _(16,590)~72~ (2,482)120,0 FundBalanceatbeginrdngofyear ExpendituresandOlherUses 20,681 FUNDBALANCEAT ENDOFYEAR $ ,784 7,925 26,103 3, ) $124,~709~$ 261_60.~_03$6,937$5.248$ (I.689~ Theacompanyingnotc:~aleanintegralpartofthisfinancialstatement. 7
11 TOWNOFNEWELTON,LOUISIANA STATEMENTOFREVENUES,EXPENSES,ANDCHANGESIN RETAINEDDEFICIT-UTILITIESENTERPRISEFUND FORTHEYEARENDEDJUNE30,20 OperatingReveunes WaterSales GasSales SewerageFes PlumbingFes Penalties FranchiseTax OtherOperatinli'Revenues TotalOperatingRevenues OperatingExpenses WaterSupliesandExpenses GasPurchases GasSupliesandExpenses SewerSuplie,;&Expense Suplies Backhoe,MowerandTractor Depreciation Utilities Enginering Insurance-General LegalandAudit MelcrReade] OficeRent OficeSuplies PayrolTaxes Postage SalaricsandRelatedBenefits Telephone Truck DuesandSubscriptions TravelandMectings MiscelaneousExpenses UtilityTax TotalOperatingl~:xpenses TotalOperafingProfit 136,402 28,58 1,86 1,905 6,784 14, ,32 3, ,405 1,723 35,640 2,949 3, ,686 50,513 2,15 5,280 9,150 5,565 1,842 3,205 6,486 1,961 71,317 5,035 2,210 2,49 4,102 1, , (Continued)
12 STATEMENTOFREVENUES,EXPENSES,ANDCHANGESIN TOWNOFNEWELTON,LOUISIANA RETAINEDEFICIT-UTILITIESENTERPRISEFUNI) FORTHEYEARENDEDJUNE30,20(Concluded) NonoperatingRevenue(Expense) InterestEarnings Intergovemental-.Local InterestExpense 5,768 IncomeBeforeOperatingTransfers TotalNonoperatin[,Revenue(Expense) _ (63,684) 26,0 (31,916) OperatingTransfers 24,072 TransferOut TotalOperatingTrmlsfers _ (42,20) NetLos RetainedDeficitAtBeginingofYear (18,128) RETAINEDEFICITATENDOFYEAR _ (67,827) $ (85,95) Theacompanyhagnotesareanintegralpartofthistatement. 9
13 TOWNOFNEWELTON,LOUISIANA STATEMENTOFCASHFLOWS UTILITIESENTERPRISEFUND FORTHEYEARENDEDJUNE30,20 CashFlowsFromOperatingActivities OperatingProfit AdjustmentstoReconcileOperatingProfito NetCashProvidedbyOperatingActivities: Depreciation Changesinasetsandliabilities: Receivables PrepaidExpenses AcountsandRetainagePayable DuetoOtherFunds OtherAcruedLiabilities CustomerDeposits TotalAdjustments NetCashProvidedbyOperatingActivities CashFlowsFrombyNoncapitalFinancingActivities OperatingTransfersOut Intergovernrnenla]-.Local NetCashUsedbyNoncapitalFinancingActivities CashFlowsFrombyCapitalandRelatedFinancingActivities PrincipalPaidonBonds InterestPaidonBonds NetCashUsedbyCapitalandRelatedFinancingActivities CashFlowsFromInvestingActivities InterestIncome PurchaseofShort"I'enl~CashInvestments NetCashProvidedbyInvestingActivities NetDecreaseinCashandCashEquivalents CashandCashEquivalentsatBeginingofYear CASIANDCAStEQUIVALENTSATENDOFYEAR 5,98 108,686 (3,348) 2,78 (7,420) (40,154) (1,878) 5,585 64, ,237 (42,20 26,0 (16,20) (35,57) (64,526) (10,103) 5,768 (14,176)_ (8,408) (4,474) 138, ,385 (Continued)
14 TOWNOFNEWELTON,LOUISIANA UTILITIESENTERPRISEFUND(Concluded) STATEMENTOFCASHFLOWS FORTHEYEARENDEDJUNE30,20 Cash SHOWNONACOMPANYINGCOMBINEDBALANCESHETAS RestrictedAsets: Cash SUP1,EMENTALDISCLOSUREOFNONCASHCAPITAL INVESTINGANDFINANCINGACTIVITIES IncreaseinFixedAsclsandContributedCapitalfromCapitalProjectFunds 40, q'heacompanyingnotesarcanintegralpartofthistatement
15 ASOFANDFORTHEYEARENDEDJUNE30,20 TOWNOFNEWELTON,LOUISIANA NOTESTOFINANCIALSTATEMENTS Note1-SumaryofSignificantAcountingPolicies FINANCIALREPORTINGENTITY~BASISOFPRESENTATION Theacompanyingfinancialstatementsincludealfundsandacountgroupsofthe TownofNewelton,Louisiana(theTown).Theacompanyingeneralpurpose financialstatementsofthetownhavebenpreparedinacordancewithgeneraly aceptedacountingprinciples(gap)asapliedtogovernmentalunits.the GovernmentalAcountingStandardsBoard(GASB)istheaceptedstandard-seting bodytbrestablishingovernmentalacountingandfinancialreportingprinciples. TheTownconsistsofanexecutivebranchofgovenmlentheadedbyamayoranda legislativebranchofgovernmentconsistingofivealdermen.thetown'smajor operationsincludepoliceandfireprotection,stretandrainmaintenance,garbageand trashcolectionandadministrativeservices.thetownalsoperatesautilities EnterpriseFundtoprovidegas,sewerageandwaterservices. Asthegoverningauthorityforthemunicipality,theTownisthereportingentityforthe municipality.']7hefinancialreportingentityconsistsof(a)theprim-ygovernment(the Tov,ql),(b)organizationsforwhichtheprimarygovernmentisfinancialyacountable, and(c)otherorganizationsforwhichthenatureandsignificanceoftheirelationship withthetownaresuchthatexclusionwouldcausethereportingcntity'sfinancial statementstobemisleadingorincomplete. GASBStatementNo.14establishedcriteriafordeterminingwhichcomponentunits shouldbeconsideredpartofthetownforfinancialreportingpurposes.thebasic criterionforincludingapotentialcomponentunitwithinthereportingentityis acountability.thesecriteriainclude: Apointingavotingmajorityofanorganization'sgoverningbodyandthe abilityofthetowntoimposeitswilonthatorganizationand/orthepotential fortheorganizationtoprovidespecificfinancialbenefitstorimpose specificfinancialburdensonthetown. OrganizationsforwhichtheTowndoesnotapointavotingmajoritybutare fiscalydependentonthetown. Organizationsforwhichthereportingentityfinancialstatemcntswouldbe misleadingifdataoftheorganizationisnotincludedbecanseofthenature andsignificanceoftherelationship. 12
16 NOTESTOFINANCIALSTATEMENTS TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20 Basedontheforegoingcriteria,thePublicHousingAuthorityfortheTownisnot includedasacomponentunitofthetownreportingentity.althoughthegoverning boardofthepublichousingauthorityisubstantialythesameasthatofthetown,the TowncanotimposeitswilonthePublicHousingAuthoritynordoestheTownhave an,'fiscalresponsibilityforthepublichousingauthority. Thefolowingisasumaryofcertainsignificantacountingpoliciesandpractices A.FundAcounting TheacountsoftheTownareorganizedonthebasisofundsandacountgroups, eachofwhichisconsideredaseparateacountingentity.theoperationsofeach fundareacountedforwithaseparatesetofself-balancingacountsthatcomprise itsasets,liabilities,fundequity,revenuesandexpendituresorexpenses,as apropriate.governmentresourcesarealocatedtoandacountedforinindividual fundsbaseduponthepurposesforwhichtheyaretobespentandthemeansby whichspendingactivitiesarecontroled.thevariousfundsaregrouped,inthe financialstatementsinthisreport,intothevariousfundtypesandacountgroups asfolows: GeneralFund-TheGeneralFundisthegeneraloperatingfundoftheTown.Itis GOVERNMENTALFUNDS usedtoacountforalfinancialresourcesexcepthoserequiredtobeacountedfor inanotherfund. SpecialRevenueFund-acountsfortheprocedsofspecificrevenuesourcesthat arelegalyrestrictedtoexpendituresforspecifiedpurposes. DebtServiceFund-TheDebtServiceFundisusedtoacountforesources acumulatedtopayprincipalandinterestongeneralong-termobligations. CapitalProjectFunds-]'heCapitalProjectFundsareusedtoacountforfinancial resourcestobeusedfortheacquisitionorconstructionofmajorcapitalfacilities, improvementsandothermajorprojects(otherthanthosefinancedbyproprietary Funds). PROPRIETARYFUND EnterpriseFtmds-EnterpriseFundsareusedtoacounlforoperations(a)tha~are financedandoperatedinamanersimilartoprivatebusinesenterprises-where theintentofthegoverningbodyisthathecost(expenses,including depreciation)ofprovidingodsorservicestothegeneralpubliconacontinuing basisbefinancedorecoveredprimarilythroughusercharges;or(b)wherethe 13
17 TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20 NOTESTOFINANCIALSTATEMENTS governingbodyhasdecidedthatperiodicdeterminationofrevanuesearned, expensesincuredand/ornetincomeisapropriateforcapitalmaintenance,public policy,managementcontrol,acountabilityorotherpurposes. InacordancewithGASBStatement20,theTownhaselectednotoaplyFinancial AcountingStandardsBoardstatementsandinterpretationsisuedafterNovember 30,1989toitsproprietaryactivitiesunlestheyareadoptedbytheGASB. GeneralFixedAsetsAcountGroup ACOUNT.GROUPS Fixedasetsusedingovernmentalfundtypeoperations(generalfixedasets)are acountedforinthegeneralfixedasetsacountgroup,ratherthanin governmentalfunds.publicdomain("infrastructure")generalfixedasetsconsisting ofcertainimprovementsotherthanbuildings,includingroads,bridges,curbsand guters,stretsandsidewalks,drainagesystems,andlightingsystemsarenot capitalized.nodepreciationhasbenprovidedongeneralfixedasets. Alfixedasetsarevaluedathistoricalcostorestimatedhistoricalcostifactual historicalcostisnotavailable.donatedfixedasetsarevaluedatheirestimatedfair valueonthedatedonated. GeneralLong-TermDebtAcountGroup government'sunmaturedlong-termindebtednesthathasnotbenidentifiedasa Thegeneralong-termdebtacountgroup(GLTDAG)isusedtoacountfortile certainliabilitiesuchaslong-termleaseagrementsandcompensatedabsences. specificfundliabilityofaproprietaryortrustfund.besidesgeneralobligationdebt instrumentsuchasbondsandnotes,thegltdagisused,ifaplicable,toreport B.TotalColumnonCombinedStatements-Overview TotalcolumnsontheCombinedStatements-Overviewarecaptioned "MemorandumOnly"toindicatethatheyarepresentedonlytofacilitatefinancial operations,orchangesinfinancialpositioninconformitywithgeneralyacepted analysis.datainthesecolunmsdonotpresentfinancialposition,resultsof acountingprinciples.neitherisuchdatacomparabletoaconsolidation.interfund eliminationshavenotbenmadeintheagregationofthisdata.
18 TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20 NOTESTOFINANCIALSTATEMENTS C.BasisofAcounting Basisofacountingreferstothepointatwhichrevenuesandexpendituresor expensesarerecognizedintheacountsandreportedinthefinancialstatements. Basisofacountingrelatestothetimingofthemeasurementsmade,regardlesof themeasurementfocusaplied.thegovernmentalfundsareacountedforusing themodifiedacrualbasisofacomating.underthemodifiedacrualbasisof acounting,revenuesarerecognizedwhensusceptibletoacrual(i.e.,whenthey becomebothmeasurableandavailable)."measurable"meanstheamountofthe transactioncanbedeterminedand"available"meanscolectiblewithinthecurent periodorsonenoughthereaftertobeusedtopayliabilitiesofthecurentperiod, TheTownusesthefolowingpracticesinrecognizingandreportingrevenuesand expendituresinthegovernmentalfundtypes: Revenuesarerecognizedwhentheybecomemeasurableandavailable asnetcurentasets.taxpayer-asesedadvaloremtaxesandsalestaxes areconsidered"measurable"wheninthehandsoftheintermediary colectingovernmentsandarerecognizedasrevenueathatime. Anticipatedrefundsofsuchtaxesarerecordedasliabilitiesand reductionsofrevenuewhentheyaremeasurableandtheirvaliditysems certain.advaloremtaxes,grantsandfes,chargesandcomisionsfor serviceshavebentreatedasusceptibletoacrual. Expendituresinthegovernmentalfundsaregeneralyrecognizedunder themodifiedacrualbasisofacountingwhentherelatedfundliability isincured. Theproprietaryfundisacountedforusingtheacrualbasisofacounting. Revenuesarerecognizedwhentheyarearnedandexpensesarerecognizedwhen theyareincured. D.BudgetsandBudgetaryAcounting TheTownfolowstheseproceduresinestablishingthebudgetarydatareflectedin thesefinancialstatements. TheproposedbudgetisubmitedbytheTownClerkandtheMayortothe BoardofAldermenpriortoJuly1ofthensuingyear.Noticeofthelocation andavailabilityoftheproposedbudgetforpublicinspectionandthedateofthe publichearingtobeconductedonthebudgetisthenadvertisedintheoficial journalofthetown. 15
19 TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20 NOTESTOFINANCIALSTATEMENTS 2.Afterthepublichearing,thebudgetisadoptedbypasinganordinance aprovingthebudgetatheselectedjuneboardmeting. Budgetaryamendmentsinvolvingthetransferofundsfromonedepartmenț programorfunctiontoanotherorinvolvingincreasesinexpendituresresulting fromrevenuesexcedingamountsestimated,requiretheaprovaloftheboard ofaldermen, Alegaly-adoptedbudgetsoftheTownareadoptedonabasisconsistentwith GAP.AbudgetisadoptedfortheGenera/FundandtheSpecialRevenue F,.Investments Fund. Investments(consistingofcertificatesofdeposit)arestatedatamortizedcost,which aproximatesmarketvalue.forpurposesofthestatementofcashflows,thetown considersalhighlyliquidinvestments(includingrestrictedasets)withamaturity ofthremonthsorleswhenpurchasedtobecashequivalents, F.FixedAsets Theacountingandreportingtreatmentapliedtothefixedasetsasociatedwith apatlicularfundisdeterminedbythefund'smeasurementfocuṣ Fixedasetsofthenterprisefundarerecordedatcost,ifpurchased,andatfair marketvalueatdateofgift,ifdonated.majoraditionsarecapitalizedwhile maintenanceandrepairsthatdonotimproveorextendthelifeoftherespective creditedtocontributionacountsandonotreducethecostoftheasetsacquired withsuchcontributions.interestiscapitalizedonfundsuseduringconstruction asetsarechargedtoexpense.contributionsreceivedinaidofconstructionare ofprojectsacquiredwithbondfunds.nointerestwascapitalizeduringthcyear endedjune30,20. Depreciationofalexhaustiblefixedasetsusedbythenterprisefiredischarged asanexpenseagainstitsoperations.acumulatedepreciationisreportedinthe proprietaryfiredbalanceshet.depreciationhasbenprovidedoverthestimated usefulivesoftheasetsusingthestraight-linemethod.estimatedusefulivesarc asfolows(inyears): 16
20 ASOFANDFORTHEYEARENDEDJUNE30,20 TOWNOFNEWELTON,LOUISIANA NOTESTOFINANCIALSTATEMENTS WaterSystem: Wels StorageTanks SewerageSystem: LinesandMeters PmnpingStation Lines AutosandTrucks Other GasTransmisionandDistribution System:Pipeline LinesandMeters 50 9 G.Long-TermLiabilities OficeEquipment 5-7 Long-termliabilitiesexpectedtobefinancedfromgovernmentalfundsare acountedforinthegenerallong-termdebtacountgroup,notinthe governmentalfunds.long-termliabilitiesexpectedtobefinancedfromenterprisc ftmdoperationsareacountedforinthenterprisefund. ti.compensatedabsences TheTownhasnoprovisionforvestingofvacationandsickleave.Consequently LBadDebts thcfinancialstatementsofthetownreflectnoliabilityforcompensatedabscnces Uncolectibleamountsforadvaloremtaxesandcustomers'utilityreceivablesarc generalynotsignificant.asaresult,thedirectwrite-ofmethodforecognizing badebtsisused.underthismethod,thereceivableischargedtoexpensewhenthe acountisdemedtobeuncolectible. J.ReservesandDesignationsofFundEquity Someportionofundbalanceand/oretainedearningsarereservedtoindicatethat aportionofundequityislegalyrestrictedtoaspecificfutureuseandisnot awfilableforapropriationorexpenditure. 17
21 TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20 NOTESTOFINANCIALSTATEMENTS Designatedportionsofundbalanceindicatetentativefuturespendingplans,which maybechangedandaresubjectosubsequentauthorizationbeforexpenditurescan K.DueFromOtherFunds bemade. Amountsdesignatedas"duefromotherfunds"areconsidered"availablespendable L.ElectricalSystemOperatingAgrement resources". OnFebruary12,1976,theBoardofAldermenoftheTownauthorizedanoperating agrementbetwenthetownandlouisianapowerandlight(entergy)forentergy toperatethelectricsystemwithinlhecorporatelimitsofthetownforaperiod oftwenty-fiveyears.theagrementprovidesthatentergywilpaytothetowntwo percentoftotalrevenuecolectedfromthesaleofelectricservicetoresidentialand comercialcustomerswithinthe"/'own.revenuesunderthisagrementotaled $16,79fortheyearendedJune30,20. l~luseofestimates Thepreparationofinancialstatementsinconformitywithgeneralyacepted acountingprinciplesrequiresmanagementomakestimatesandasumptionsthai afecthereportedamountsofasetsandliabilitiesandisclosureofcontingcnt asetsandliabilitiesathedateofthefinancialstatementsandthereportedamounts ofrevenuesandexpendituresduringthereportingperiod.actualresultscouldifer fromthosestimates. Note2-CashandDeposits StatutesrequiretheTowntoinvestsurpluscashbalancesinobligationsoftheUnited StatesTreasury,timecertificatesofdeposit,andanyotherfederaly-insuredinvestmentṣ which$1,153wasecuredfromriskbyfederaldepositinsurance(gasb3-catcgory TheTownhas$347,432indeposits(colectedbankbalances)asofJune30,20,of 1).Thebalanceof$236,279ofthedepositswascolateralizedwithsecuritiesheldbythe financialinstitutioninthenameofthetown(gasb3-category2). 18
22 TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20 NOTESTOFINANCIALSTATEMENTS Note3-AdValoremTaxes TheTownbilsandcolectsitsownpropertytaxesusingtheasesedvalueas determinedbythetaxasesoroftensasparish. 'Fileadvaloremlaxmilageisasfolows GeneralAdValoremTax Mils Note4-SalesandUseTax AtaspecialelectionheldOctober16,193,residentsoftheTownaprovedageneral salesandusetaxof.75%.subsequentojune30,194theboardofaldermen dedicatedtheprocedsofsuchtaxtotheimprovementofstretsandrainage. Note5-FixedAsets Thechangesingeneralfixedasetsfolows Balance Vehicles Furnitureand Equipment $167,180$ 6/30/9 Total $24,527$ 7,347 Aditions 130,853 Deletions Balance 6/30/ $ $297,43 157,159 Asumaryofproprietaryfundtypeproperty,plantandequipmentatJune30,20,is asfolows: 19
23 TOWNOFNEWELTON,LOUISIANA NOTESTOFINANCIALSTATEMENTS ASOFANDFORTHEYEARENDEDJUNE30,20 ServiceEquipment ()ficeequipment WaterSystem (]assystem SewerSystem Pipeline ConstructioninProgres Total Les:AcumulatedDepreciation NetDepreiableAsets Land TotalProprietaryFundType Property,PlantandEquipment $ 8,02 3,010 2,03,380 1,328,027 2,47,234 9, ,782 6,360,863 (j_~42,893j 4,917, DetailedrecordsofixedasetsacquiredpriortoJune30,1974,arenotavailable. Estimationofthecostoftheseasetswasmadethroughexaminationsofbondandgrant procedsforconstructionandaditions,andiscusionwithelectedoficialsandlonglimetownemployes.almajorproprietaryfundasetaditionshavebenmade throughbondandgrantprograms.therefore,depreciationontheseasetshasben estimatedatanamountconsistentwiththatchargedtoperationsinpreviousyears. l)epreciationonasetsplacedinservicesubsequentojune30,1974,hasben calculatedonthestraight-linebasisovertheirestimatedusefulives. Note6-PensionandRetirementPlans MunicipalEmployes'RetirementSystemofLouisiana(MERS) SubstantialyalTownemployes,exceptpolicemen,aremembersof'theMERS,a multiple-employer,cost-sharing,publicemployeretirementsystem(pers),controled andadnfinisteredbyaseparateboardoftrustes.themersiscomposedoftwo distinctplans,planaandplanb,withseparateasetsandbenefitprovisions.al participantsofthetownarecoveredbyplana. Alful-timeTownemployesandelectedTownoficialsareligibletoparticipatein thesystem.undertheplanprovisions,amemberwhoretiresatorafterage60withat least10yearsofcreditableservice,atorafterage5with25yearsofcreditableservice, oratanyagewithatleast30yearsofcreditableserviceisentitledtoaretirement belefit,payablemonthlyforlife,equalto3%ofthemember'sfinalcompensation multipliedbyhisyearsofcreditableservice. 20
24 ASOFANDFORTHEYEARENDEDJUNE30,20 TOWNOFNEWELTON,LOUISIANA NOTESTOFINANCIALSTATEMENTS Fundingt'olicy.Contributionstothesystemincludeone-fourthofonepercentofthe taxeshowntobecolectiblebythetaxrolsoftheparish.thesetaxdolarsaredivided betwenplanaandplanbbasedproportionatelyonthesalariesofmembersonwhich contributionsweremadeforthepreviousfiscalyear.statestatuterequirescovered employestocontributeapercentageoftheirsalariestothesystem;asprovidedby LouisianaRevisedStatute1:103,themployercontributionsaredeterminedby actuarialvaluationandaresubjectochangeachyearbasedontheresultsofthe wduationfortilepriorfiscalyear.thetown'scontributionstothemersfortheyears endedjune30,20,19and198were$7,804;$8,18;and$9,648,respectively, equaltothestatutorilyrequiredcontributionsforeachyear. TheMERSisuesananual,publicly-availablefinancialreporthatincludesfinancial statementsandre~luiredsuplementaryinformationfortheretireroentsystem.thereport maybeobtainedbywritingthemunicipalemployes'retirementsystem,6750van Gogh,BatonRouge,LA70806orbycaling(504) MunicipalPoliceEmployes'RetirementSystem(MPERS) Alful-.timepoliceoficersengagedinlawenforcementandearningatleast$375per monthexcludingstatesuplementalpayandelectedchiefsofpolicewhosesalaryisat least$10permonthareligibletoparticipateinthesystem.memberswhoretireator alterage50with20yearsofcreditableservice,atorafterage5with12yearsof creditableserviceandwithmembershipinthesystemforoneyeararentitledtoa retirementbenefit,payablemonthlyforlife,equalto3-1/3%ofthemember'saverage finalaveragecompensationmultipliedbyhisyearsofcreditableservice,notoexced 10percentofhisaveragefinalcompensation.Thesystemalsoprovidesdeathand disabilitybenefits.benefitsarestablishedbystatestatute. FundingPolicy.Statestatutesrequirecoveredemployestocontributeapercentageof theirsalariestothesystem.asprovidedbylouisianarevisedstatute1:103,the ernployercontributionsaredeterminedbyactuarialvaluationandaresubjectochangc eachyearbasedontheresultsofthevaluationforthepriorfiscalyear.thetown's contributionstothempersfortheyearsendedjune30,20(10,19and198were $3,323;$1,309;and$2,247,respectively,equaltothestatutorilyrequiredcontributions fo~'eachyear. TheMPERSisuesananual,publicly-availablefinancialreporthatincludesfinancial statementsandrequiredsuplementaryinformationfortheretirementsystem.the reportmaybeobtainedbywritingthemunicipalpoliceemployes'retirementsystem, 8401UnitedPlazaBlvd.,Rom305,BatonRouge,LA70808orbycaling(504)
25 TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20(I NOTESTOFINANCIALSTATEMENTS Note7-Long.TermDebt The,folowingisasumaryoflongtermdebtransactionsoftheTownfortheyear ended.june30,20: Obligation General Balanceat Aditions Retirements BegimaingofYear$ Notes Capital Leases Enterprise Utilities Bonds Fund Tota 80,0 9,573$7,536$1,314,40$1,421,549 BALANCEATEND (21,2_4~ (5,712)_.~}_5,57) (62,53) 80,0 BondspayableatJune30,20(Iarecomprisedofthefolowingindividualisues OFYEAR $158,329$1,824 $1,278,863$1,439,016 UtilitiesEnterpriseFund: GeneralObligationBonds $30,0WaterDistributionBondsdatedApril2,1974;duein ~noalinstalhnentsof$1,687,throughapril2,2010;interestat 5%. TotalGeneralObligationBonds-UtilitiesEnterpriseFund $13,50 t~_e.v_e2!u_.ebon~.- $83,0SewerRevenuetJondsdatedAugust8,1973;duein ~mnualinslalhnentsof$5,050,throughjuly1,2013;interestat 4.125%. $20,0SewerRevenuebondsdatedFebruary1,1968;duein 47,0 anualinstalmentsof$10,898,throughfebruary1,208;interesl at4.125%. $50,0RevenuebondsdatedApril6,1976;dueinanual 49,728 instalmentsof$29,250-$34,350throughapril6,2016;inleresl at5%. 347,0 2
26 TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20 NOTESTOFINANCIALSTATEMENTS $10,0RevenuebondsdatedApril6,1976;dueinanual instalmentsof$4,40-$6,0,throughapril6,2016;interestat.';% 58,0 $315,0SewerRevenuebondsdatedMarch23,198;duein anualinstalmentsof$18,512throughmay12,2028;interestat 5;%. 270,13 $506,0WaterRevenuebondsdatedApril24,198;duein monthlyinstalmentsof$2,398.4throughdecember2038; inlerestat4.875% 493,52 TotalRevenueBonds-UtilitiesEnterpriseFund TotalUtilitiesEnterpriseFundBonds $1,278,863 1,265,363 ;eneraloblipationnotes 5;59,941NotepayabletoTensasStateBanktofinancetheworkon WalkerStret.Paymentsaremademonthlyatavariableratebased on75%ofnewyorkprimeandwilnotexced10%.matureson March15,201. $ 5,478 $130,0CertificateofIndebtednes,Series194,tofinancethe stretoverlayproject.paymentsaremadeyearlyataninterestrate of6%.maturesonaugust1, ,0 $80,0CertificateofIndebtednes,Series19,tofinancethe purchaseofiretruckandequipment.paymentsaremademonthly ataninterestrateof4.5%.maturesonfebruary8, ,851 TotalGeneralObligationNotes $158,329.Cqp_italLease." InOctober,195theTownenteredintoacapitaleaseagrementforalimbtruck.The leasedasetsarerecordedingeneralfixedasetsacountgroup.
27 TOWNOFNEWELTON,LOUISIANA NOTESTOFINANCIALSTATEMENTS ASOFANDFORTHEYEARENDEDJUNE30,20 TherelatedliabilityisrecordedinGeneralLong-termDebtAcountGroup.Thebalance oftheleaseobligationsasofjune30,20was$1,824. Maturitiesoflongtermobligationsofthe"]'ownforthenextfiveyem's,includinginterest of$1,064,54,areasfolows: FiscalYear EndedJune ( ( General Obligation Bonds 3,950 28,065 27,385 27,45 27,465 45,978 Note8-RestrictiononUseofFunds Capital Lease 1,840$ 1.839$ Enterprise Fund Bonds Total 105, , , , , , , ,45 235, , ,906 62,341 2,31,41 $140, , , , , , , ,45 235, , ,906 62,341 UndertiletermsofthebondindenturepertainingtoRevenueBondsdatedApril6,1976, alincomeandrevenue(hereinaftereferedtoasrevenue)earnedfromoperationofthe combinedwaterworksandgasystem(thesystem)arepledgedtosecurepaymentof principalandinterestoftherevenuebond.pursuantothetermsoftheindenture,the revenuefromthesystemistobedepositedintoaseparate"waterandgasrevenue Fund"(theRevenueFund)bankacount.DisbursementsfromtheRevenueFundare prioritizedasfolows: Thepaymentofthereasonableandnecesaryexpensesofadministering,operating, repairingandinsuringthesystem; Makingmonthlycontributionstoa"WaterandGasRevenueBondandlntcrcs! SinkingFund"(theSinkingFund)inanauaountequalto1/12tbofthetotalprincipal andinterestbecomingdueinthensuingyear;
28 ASOFANDFORTHEYEARENI)EDJUNE30,20 TOWNOFNEWELTON,LOUISIANA NOTESTOFINANCIALSTATEMENTS 3.Makingcontributionstoa"WatermadGasReserveFund"(theReserveFund)inan amountequalto5%oftheamountpaidintothesinkingfunduntilthebalance 4.Makingcontributionstoa"WaterandGasDepreciationandContingencyFund"to reaches$41,70;and, asureproperoperationofthesystembydepositingmonthly$180fromtherevenue Fund.Thisfundshalalsobeusedtopaytheprincipalandinterestonanybonds authorizedundertheindentureforwhichthereisnotsuficientmoneyinthesinking FundorReserveFund.Anymoneysousedshalbereplacedasonasposible UnderthetermsoftheRevenuePromisoryNoteloanagrementdatedFebruary1, fromthearningsofthesystem. 1968,alincomeandrevenue(hereinaftereferedtoasrevenue)fromoperationofthe seweragesystemarepledgedandshalbesetasideintoa"seweragerevenuefund"to provideforthepaymentforthereasonableandnecesaryexpensesofoperatingand maintainingtheseweragesystem,forthepaymentofthenoteandintereslthereonand provideanadequatedepreciationfund,asfolows: l.eachmonth,therewilbepaidfromtheseweragerevenuefundintoa"sewerage OperationandMaintenanceFund"anamountsuficientoasuretheprompt paymentofoperatingexpensesandmakereasonableprovisionforepairand m~intenanceoftheseweragesystem; 2.Thereshalalsobesetasideintoa"SewerageNoteFund"monthlyamountsequal to1/12thoftheprincipalmadinterestbecomingdueonthenextpaymentdateplus $40untiltb,ereshalhavebenacumulatedinthefundanamountequalto$5,0. The$5,0reserveisdesignatedasthe"ReserveFund"andmaybeusedtomet paymentsofprincipalandinterestothextentfundsintheseweragenotefundare insuficientforthatpurpose.anymoneysousedshalbereplacedasonas posibletorestorethereservefundtoabalanceof$5,0;and, FundswilalsobesetasidefromtheSewerageRevenueFundintoa"Sewerage DepreciationFund"atherateof$40eachmonth.Moneyinthisfundmaybeused formakingmajorepairsoreplacementstotheseweragesystemwhichare UtlderthetermsoftheRevenuePromisoryNoteAgrementdatedMay12,198, necesarytokepthesysteminoperatingcondition. incomcmadrevenuesfromtheoperationoftheseweragesystemafterpaymentsrequired bytheoutstandingseweragerevenuepromisorynotedatedfebruary1,1968(the "PJiorLienBonds")aretobesetasideasfolows:
29 TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20 NOTESTOFINANCIAl,STATEMENTS Thereshalbesetasideintoa"198SewerBondandInterestSinkingFund" monthlyamountsequaltone-twelfth(1/12th)ofthetotalamountofprincipaland interestbecomingdueonthenextpaymentdate; 2.Thereshalbesetasideintoa"198SewerRevenueBondReserveFund"monthly BondandInterestSinkingFund".Thepaymentsaretocontinueuntilsuchtimeas therehasbenacumulatedasumequaltothehighestcombinedprincipaland amotmtsatleastequalto5%oftheamoun'tobepaidintothe"198sewerrevenue 3.Fundswilalsobesetasideatherateof$92permonthfromtheSewerageRevenue interestfalingdueinanyear;and, Fundintoa"198SewerageDepreciationandContingencyFund"toprovidefor depreciation,extensions,aditionsandreplacementsnecesarytoproperlyoperate UnderthetermsoftheCertificateofIndebtednes,Series19datedFebruary8,20, theseweragesystem. excesrevenuesoverstatutory,necesaryandusualchargesaretobesetasideas folows: 1.Thereshalbesetasideintoa"DebtServiceFund"monthlyamountsequaltonetwelfth(1/12th)ofthetotalamountofprincipalandinterestbecomingdueonthe 2.Thereshalbesetasideintoa"ReserveFund"monthlyamountsatleastequalto nextpaymentdate; continueuntilsuchtimeastherehasbenacumulatedasumequaltothehighest combinedprincipalandinterestfalingdueinanyear. 10%oftheamountobepaidintothe"DebtServiceFund".Thepaymentsareto Note10-InterfundReceivablesandPayables IndividualfundinterfundreceivablesandpayablesatJune30,20(I,areasfolows GeneralFundFund UtilityEnterpriseFund Receivables Interfund 5,505$ DebtServiceFund 95 Interfund Pa2gables 18,86295 CapitalProjectFunds TOTAL,357,957$ 18,957 26
30 ASOFANDFORTHEYEARENDEDJUNE30,20 TOWNOFNEWELTON,LOUISIANA NOTESTOFINANCIALSTATEMENTS OperatingTransfers GeneralFund UtilityEnterpriseFund 42,20$ DebtServiceFund CapilalProjectFunds TOTAL 21, ,272 42, $ Note1-O,n-BehalfPayments CerlainTownemployesinthePoliceDepartmentreceivesuplementalpayfromthe st~teoflouisiana.inacordancewithgasi3statementno.24"acountingand FinancialReportingforCertainGrantsandOtherFinancialAsistance",theTownhas re~:ordedrevenuesandexpendituresforthesepaymentsinthegeneralfundinthe amountof$4,80. Note12-lntcrgovernmentalAgrement-GasTransmision anddistributionoperations TheTownjointlyoperateswithtileTownofSt.Joseph,Louisianathatportionofthegas transmisionlinefromlakest.johnfieldtothetownofsi.joseph.bylong-term agremenl,thetownsofneweltonandst.josephequalysharethecostofoperating theg~transmisionandistributionsystem.thetown'shareoftheseoperatingcosts isincludedingaspurchasesfortheyearendedjune30,20. Note53-RiskFinancingActivities TheTownisaparticipatingmemberintheLouisianaRiskManagementAgency's GroupSelf-lnsuranceFundforMunicipalLiabilityRiskSharingandGroupSelf- ]nsurmlcefundforworkmen'scompensationandemployerliability(theagency). TheAgencyfunctionsasaPublicEntityRiskPolformedtopoltheriskofpublic liabilityexposuretoitsmembers.thetowninsuresitslawenforcementoficers' comprehensiveliabilityanderorsandomisionsriskthroughitsparticipationinthe Agencypols.Thecoverageprovidedbythepolsisubjecto$1,0deductiblesfor certaincoveragesandprovidescoveragesupto$50,0foreachtypeofinsuredrisk. Premimnsforcoverageareretroactivelyratedbasedonexperienceandpremiumsarc calculatedbasedontheultimatecostofthexperiencetodateofthepolparticipants. 27
31 TOWNOFNEWELTON,LOUISIANA ASOFANDFORTHEYEARENDEDJUNE30,20 NOTESTOFINANCIALSTATEMENTS Note14-SubsequentEvents Subsequentoyearend,theTownenteredintoanintergovernmentalagencyagrement wilhtheparishwidefireprotectiondistrictno.ioftheparishoftensas,stateof Louisiana(District).TheDistrictrents,leasesandhiresfromtheTownalrightsand interestsofthetownintheneweltonfiredepartmentstationandfiredepartment VehiclesfromJuly1,20untilDecember31,208.TheDistrictisresponsiblefor payingthetown$829.60permonthuntilthe19bondsaredischargedandefeased. 28
32 SUPLEMENTARYINFORMATION 29
33 TOWNOFNEWELTON,LOUISIANA SCHEDULEOFREVENUES,EXPENDITURES,ANDCHANGESIN GENERALFUND FUNDBALANCE-BUDGET(GAPBASIS)ANDACTUAL- FORTHEYEARENDEDJUNE30,20 COUNCILEVELOFCONTROL REVENUES BUDGETACTUAL BASIS GAP VARIANCE- Taxes-AdValorem Taxes-SalesandUse Licensesandl)ermits: 49,50$ FranchiseRevenue 68,0 49,108$ ~UNFAVORABLE) IntergovernmenlalRevenues ChargesforServices Ocupational&OtherLicenses 27, ,0 27,837 1,432 (392) 72,350 GrantRevenues 96,40 41,935 Fines 17,0 96,691 93,687 InterestIncome MiscelaneousRevenues 25,0 13,054 24,341 1, Expenditures TotalRevenues 3, ,596 4,704 (3,946) (2,713) ,596 1,304 39, ,840 31, GeneralGovernment: SalariesandBenefits OperatingServices ContractualServices 64,0 TravelandOfherCharges 21,20 PublicSafety: TolalGeneralGovernment ,10 53,689 27,27 8,618 10, (6,027) 103,50 96, PoliceDepartment: SalariesandBenefits OperatingServices OperatingSupliesandMaintenance 64,90 ContractualServices 16,50 4,840 DebtService TotalPoliceDepartment 4, ,845 7,316 (518) 14,48 4,625 1, ,919 5,069 2,052 8, ,453 (869 FireProtection: OperatingSupliesandMaintenance OperatingServices Total:ixeProtection 10,60 4, , ,871 (64) (1,271) (627) 30 (Continued)
34 TOWNOFNEWELTON,LOUISIANA SCHEDIJLEOFREVENUES,EXPENDITURES,ANDCHANGESIN GENERALFUND FUNDBALANCE-BUDGET(GAPBASIS)ANDACTUAL-(Concluded) FORTHEYEARENDEDJUNE30,20 COUNCILEVELOFCONTROL BUDGETACTUAL GAP BASIS VARIANCE- PublicWorks: StretandSanitation: SalariesandBenefits OperatingServices 53,60 OperatingSupliesandMaintenance DebtService 50,460 TotalPublicWorks 157,60 39, ,283.(UNFAVORABI.E) FAVORABLE 61,070 45, (10,610) 4,317 Exces(Deficiency)ofRevenues TotalExpenditures ,984 (1,~o3~ (5,490)(20) (3,305) OverExpenditures OtherFinancingSources 37,271 65,856 28,585 OperatingTransfers-In OperatingTransfers-Out ExcesofRevenuesandOtherSources TotalOlherFinancingSources _(61,590) 45,0 _(16,590) (61,272) 42,20 (19,072) (2,8o) (2,482~_ 318 OverExpendituresandOtherUses FundBalanceatBeginingofYear 20,681 46, ,103 FUNDBALANCEATENDOFYEAR 98,606$124,709$ 26,103
35 COMBININGBALANCESHET SPECIALREVENUEFUNDS TOWNOFNEWELTON JUNE30,20 REVITALIZATIONEQUIPMENT DOWNTOWNDEPARTMENT FIRE ASETS FUND FUND TOTAL TOTALASETS $ 5,248$ 5,248$ $ 5,248 Liabilities LIABIATIESANDFUNDEQUITY AcountsPayable -$ ks FundEquity TOTALIABI,ITIESANDFUNDEQUITY$ FundBalances-UnreservedandUndesignated 5,248 5,248$
36 TOWNOFNEWELTON COMBININGSCHEDULEOFREVENUES,EXPENDITURES ANDCHANGESINFUNDBALANCES- SPECIALREVENUEFUNDS FORTHEYEARENDEDJUNE30,20 Revenues lntergovementalrevenue Federal State OtherRevenues TotalReveues Expenditures EconomicDevelopment CapitalOutlay DeficiencyofRevenuesOverExpenditures OtherFinancingSources OperatingTransfersIn ProcedsfromIsuanceofDebt ExcesofRevenuesandOtherFinancing SourcesOverExpenditnres FundBalancesatBeginingofYear FUNDBALAN(~F,SATENDOFYEAR FIRE DOWNTOWNDEPARTMENT REVITALIZATIONEQUIPMENT FUND FUND TOTAL 7,950$ 7, ,0 25,093 64, ,950 25, , ,31 (120,0)(18,689) 1, $ 3 40, , , $ 5,248
37 COMBININGBALANCESHET CAPITALPROJECTFUNDS TOWNOFNEWELTON JUNE30,20 STORAGE LCDBG WATER TANK Cash ASETS FUND SYSTEM LCDBG SEWER FUND TOTAL AcountsReceivable DueFromOtherFunds 6,750$ -$ TOTALASETS 6.750$263,047$ 249,690 13, , ,750 13,357 Liabilities LIABILITIESANDFUNDEQUITY FundEquity AcountsPayable $ 6.750$ $ FundBalances-.UnreservedandUndesignated 13, TOTALI.IABIX]['IESANDFUNDEQUITY 6.750$ $
38 COMBININGSCHEDULEOFREVENUES,EXPENDITURES TOWNOFNEWELTON ANDCHANGESINFUNDBALANCES- FORTHEYEARENDEDJUNE30,20 CAPITALPROJECTSFUNDS LCDBG STORAGE WATER TANK Revenues FUND SYSTEM I,CDBG SEWER FUND TOTAL Expenditures IntergovernmcntalRevenue-Federal 190,795$426,45$617,250 DeficiencyofRevenuesOverExpenditures CapitalOutla , ,357 OtherFinancingSom'ces OperatingTransfersIn ExcesofRewmuesandOtherFinancing FundBalancesatBeginingofYear SourcesOverExpenditures 13,357 13,357 FUNDBALANCESATENDOFYEAR $13.357$
39 TOWNOFNEWELTON,LOUISIANA FORTHEYEARENDEDJUNE30,20 SUPLEMENTALINFORMATION COMPENSATIONPAIDALDERMEN ThescheduleofcompensationpaidtoAldermenispresentedincompliancewithHouseConcurent ResolutionNo.54ofthe1979Sesion&LouisianaLegislature.CompensationoftheAldermenis includedingeneraladministrationexpendituresofthegeneralfund. KenethMorgan EdwinBrit GlenMcCarty $ Compensation DavidDelaney ClaraBas TotalCompensation ,
40 SUPLEMENTARYINFORMATION- GRANTACTIVITY 37
41 SCHEDULEOFEXPENDITURESOFEDERALAWARDS TOWNOFNEWELTON FORTHEYEARENDEDJUNE30,20 FEDERAl.GRANTOR/PASTHROUG]I U.S.DepartmentofJustice: GRANTOR/PROGRAMTITLE NUMBERAMOUNTEXPENDITURES CFDA AWARD DirectProgram: COPSGrant $43,632$ 13,054 UnitedStatesDepartnlentofHousingand UrbanDevelopment: PasedThroughLouisianaDivisionof Administration,OficeofComunityDevelopment ComunityDevelopmentBlockGrants 14.28A 1,163, UnitedStatesI)el[mrtmentofAgriculture PasedThroughMaconRidgeEconomic DevelopmentRegion,Inc. RuralDevelopment ,950 7,950 UnitedStatesDepartmeutofAgriculture ComunityFacilitiesLoansandGrants ,0 19,0 TotalExpendituresofFederalAwards SeNotestoScheduleofExpendituresofFederalAwards 38
42 NOTESTOSCHEDULEOFEXPENDITURESOFEDERALAWARDS TOWNOFNEWELTON FORTHEYEARENDEDJUNE30,20 Genera TheScheduleofExpendituresofFederalAwardspresentstheactivityofalFederalawardsof thetownofnewelton,louisiana(thetown).thetownreportingentityisdefinedinnote 1totheTown'sgeneralpurposefinancialstatements.AlFederalawardsreceivedirectlyfrom Federalagencies,aswelasFederalawardspasedthroughothergovernmentagencies,is includedontheschedule. 2.BasisofAcounting TheScheduleofExpendituresofFederalAwardsispresentedusingthemodifiedacrualbasis ofacounting,whichisdescribedinnote1tothetown'sgeneralpurposefinancialstatements. 3.RelationshipoftheScheduleofExpendituresofFederalAwardstotheGeneralPurpose FinancialStatementsoftheTown FederalawardsreportedontheCombinedStatementofRevenues,Expenditures,andChanges infundbalancesduringfiscal20are:generalfund-$13,054;capitalprojectsfund- $617,250;and,SpecialRevenueFunds-$46,950inFederalGrantsand$80,0procedsfrom isuanceofdebt. 39
43 Lufey JohnL.Lufoy,MB,~CPA Hufman FrancisI.Hufrnan,CPA LRodMonroe,CPA CERTIFIEDPUBLICACOUNTANTS (AProles~lOnolAcour,tlngCorporation} &Monroe Es~h(~Arteb~Iy,CPA CarolynA.Clarke,CPA OVERFINANCIALREPORTINGBASEDONANAUDITOF REPORTONCOMPLIANCEANDINTERNALCONTROL ACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS FINANCIALSTATEMENTSPERFORMEDIN TownofNewelton Monroe,Louisiana WehaveauditedthefinancialstatementsofTownofNewelton(theTown)asofandfor theyearendedjune30,20andhaveisuedoureporthereondatednovember15, 20.Weconductedourauditinacordancewithgeneralyaceptedauditingstandards; thestandardsaplicabletofinancialauditscontainedingovernmentauditingstandards, isuedbythecomptrolergeneraloftheunitedstates;andthelouisianagovernmental AuditGuide,isuedbytheLouisianaSocietyofCertifiedPublicAcountantsandthe LouisianaLegislativeAuditor. Compliance AspartofobtainingreasonableasuranceaboutwhethertheTown'sfinancialstatements arefreofmaterialmistatement,weperformedtestsofitscompliancewithcertain provisionsoflaws,regulations,contractsandgrants,noncompliancewithwhichcouldhave adirectandmaterialefectonthedeterminationofinancialstatementamounts.however, providinganopiniononcompliancewiththoseprovisionswasnotanobjectiveofouraudit and,acordingly,wedonotexpresuchanopinion.theresultsofourtestsdisclosed noinstance.,;ofnoncompliancethatarerequiredtobereportedundergovernment wehavereportedtomanagementofthetowninaseparateleterdatednovember15, AuditingStandards.However,wedidnoteanimaterialinstanceofnoncompliancethat 20. InternalControloverFinancialReporting financialreportinginordertodetermineourauditingproceduresforthepurposeof Inplaningandperformingouraudit,weconsideredtheTown'sinternalcontrolover expresingouropiniononthegeneralpurposefinancialstatementsandnotoprovide asuranceontheinternalcontroloverfinancialreporting.however,wenotedcertain considertobereportableconditions.reportableconditionsinvolvematerscomingtour matersinvolvingtheinternalcontroloverfinancialreportinganditsoperationthatwe atentionrelatingtosignificantdeficienciesinthectesignoroperationoftheinternalcontrol overfinancialreportingthat,inourjudgment,couldadverselyafecthetown'sabilityto record,proces,sumarizeandreportfinancialdataconsistentwiththeasertionsof 10N18thST~POBox4745~MonroeLA MEMBERSOFTHEAMERICANINSTITUTEOfCERTIFIEDPUBLICACOUNTAN/S (318) FAX(318)32-86 Pagc40
44 TownofNewelton Newelton,Louisiana managementinthefinancialstatements.reportableconditionsaredescribedinthe Amaterialweaknesisaconditioninwhichthedesignoroperationofoneormoreofthe acompanyingscheduleofindingsandquestionedcostsasitems0-01. internalcontrolcomponentsdoesnotreducetoarelativelylowleveltheriskthat mistatementsinamountsthatwouldbematerialinrelationtothefinancialstatements beingauditedmayocurandnotbedetectedwithinatimelyperiodbyemployesinthe controloverfinancialreportingwouldnotnecesarilydisclosealmatersintheinternal normalcourseofperformingtheirasignedfunctions.ourconsiderationoftheinternal controloverfinancialreportingthatmightbereportableconditionsandacordingly,would notnecesarilydisclosealreportableconditionsthatarealsoconsideredtobematerial weakneses.however,wedonotconsideritem0-01tobeamaterialweaknes. ThisreportisintendedfortheinformationofmanagementoftheTown,itsoversight agency,otherentitiesgrantingfundstothetownandthelegislativeauditorforthestate oflouisianandisnotintendedtobeandshouldnotbeusedbyanyoneotherthanthese specifiedparties. (AProfesionalAcountingCorporation) November15,20
45 Lufey Hufman JohnL./urfey,MBA,CPA FlancisI.Hufman,CPA CERlf:IEDPUB[ICACOUNIANTS (AProles~lemofAcour,lngCorporation) &Monroe LFredMonroe,CPA EstherAtieberyCPA CQrolynA.Clorke,CPA REPORTONCOMPLIANCEWITHREQUIREMENTSAPLICABLETOEACH MAJORPROGRAMANDINTERNALCONTROLOVERCOMPLIANCEIN ACORDANCEWITHOMBCIRCULARA-13 TownofNewelton Newelton.Louisiana WehaveauditedthecomplianceoftheTownofNewelton(theCity)withthE;typesof Compliance compliancerequirementsdescribedintheu.s.oficeofmanagementandbudget(omb) identifiedinthesumaryofauditor'sresultsectionoftheacompanyingscheduleof CircularA-13ComplianceSuplementhatareaplicabletoeachofitsmajorFederal FindingsandQuestionedCosts.Compliancewiththerequirementsoflaws,regulations, programsfortheyearendedapril30,20.thetown'smajorfederalprogramsare contractsandgrantsaplicabletoeachofitsmajorfederalprogramsistheresponsibility ofthelown'smanagement.ouresponsibilityistoexpresanopiniononthetown's compliancebasedonouraudit. Weconductedourauditofcomplianceinacordancewithgeneralyaceptedauditing standards;thestandardsaplicabletofinancialauditscontainedingovernmentauditing Standards,isuedbytheComptrolerGeneraloftheUnitedStates;andOMBCircularA- 13,AuditsofStetes,LocalGovernments,andNon-ProfitOrganizations.Thosestandards andombcirculara-13requirethatweplanandperformtheauditobtainreasonable asuranceaboutwhethernoncompliancewiththetypesofcompliancerequirements referedtoabovethatcouldhaveadirectandmaterialefectonamajorfederalprogram ocured.anauditincludesexamining,onatestbasis,evidenceabouthetown's compliancewiththoserequirementsandperformingsuchotherproceduresaswe considerednecesaryinthecircumstances.webelievethatourauditprovidesa reasonablebasisforouropinion.ourauditdoesnotprovidealegaldeterminationonthe Town'scompliancewiththoserequirements. Inouropinion,theTowncomplied,inalmaterialrespects,withtherequirementsrefered toabovethatareaplicabletoeachofitsmajorfederalprogramsfortheyearendedjune N18thST"POBox4745~MonroeLA MEMBERSOFTHEAMERICANINSTITUTEOFCERTIFIEDPUBLICACOUNIANTS (318) FAX(318)32-86 Page42
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