TableofContents IndependentAuditor'sReportolthet:inancialStatement
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- Henry Juniper Gray
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2 ST.HELENAPARISHPOLICEJURY GrensburmLouisiana ASOFANDFORTHETWOYEARSENDEDI~.CEMBEP,31.20 FINANCIAl.STATEMENTS TableofContents IndependentAuditor'sReportolthet:inancialStatement StatementNumber Page PrimaryGovernmentFinancialStatements CombinedBalanceShet-AlFundTypes andacountgroups A 6 GovernmentalFundType: CombinedStatementofRevenues,Expenditures, andchangesinfundbalances,20 B CombinedStatementofRevenues,Expenditures, GovernmentalFundType-GeneralandSpecial andchangesinfundbalances,19 C RevenueFunds: CombinedStatementofRevenues,Expenditures, andchangesinfundbalances-budget(non-gap) andactual,20 D 9 CombinedStatementofRevenues,Expenditures, andclmngcsinfundbalances-budget(non-gap) andactual,19 NotestotheFinancialStatements 1-29 SuplementalhformationSchedules SpecialRevenueFunds 30-32
3 ST.ItELENAPARISHPOLICEJURY Grensburg,Louisiana ASOFANDFORTHETWOYEARSENDEDECEMBER3120 FINANCIALSTATEMENTS TableofContents StatementNumber Page CombiningBalanceShet,20 CombiningBalanceShet,19 Schedule13 Schedule234 CombiningScheduleofRevenues,Expenditures, andchangesinfundbalances,20 CombiningScheduleofRevenues,Expenditures, Schedule335 DebtScrvicFunds andchangesinfundbalances,19 Schedule CombiningBalanceShet,20 CombiningBalanceShet,19 Schedule538 CombiningScheduleofRevenues,Expenditures, Schedule639 andchangesinfundbalances,20 CombiningScheduleofRevenues,Expenditures Schedule740 andchangcsinfundbalances,19 Schedule841 CombiningBalanceShet,20 Schedule CombiningBalanceShet,19 CombiningScheduleofRevenues,Expenditures, Schedule1046 andchangcsinfundbalances,20 CombiningScheduleofRevenues,Expenditures, Schedule147 andchangesinfundbalancs,19 Schedule1248
4 ST.HELENAPARISHPOLICEJURY Grensburg,Louisiana ASOFANDFORTIlETWOYEARSENDEDECEMBER3120 FINANCIALSTATEMENTS TableofContents StatementNumber Pagc ScheduleofCompensationpaidPoliceJurors ComplianceandInternalControlReport Schedule1349 ReporlonComplianceandonInterualControl OverFinancialReportingBasedonanAudit offinancialstatementsperformedinacordance withgovernmentalauditingstandards AuditFindings 50 SumaryScheduleofPriorAuditFindings 52 CorectiveActionPlanforCurentYearAuditFindings Managemen!Leter 54 57
5 APROFESIONALACOUNTINGCORPORATION ANTHONYB.BAGLIO,CPA Hamond,Louisiana 201RueSimone (504) or(504) St.HelenaParishPoliceJury INDEPENDENTAUDITOR'SREPORT Grensburg,Louisiana 1haveauditedtheacompanyingprimarygovernmentfinancialstatementsofSt.tlelcna ParishPoliceJury,asofandforthetwoyearsendedDecember31,20aslistedinthe tableofcontents.thesefinancialstatementsaretheresponsibilityofst.tlelenaparish PoliceJurymanagement.Myresponsibilityistoexpresanopiniononthesefinancial statementsbasedonmyaudit. Iconductedmyauditinacordancewithgeneralyaceptedauditingstandardsandthe standardsaplicabletofinancialauditscontainedingovcrnmentauditingstandards, isuedbythecomptrolergeneraloftheunitedstates.thosestandardsrequirethat1 planandperformtheauditobtainreasonableasuranceaboutwhetherthefinancial statementsarefieofmaterialmistatement.anauditincludesexamining,onatest basis,evidencesuportingtheanrountsandisclosuresinthefinancialstatements.an auditalsoincludesasesingtheacountingprinciplesusedandthesignificantestimates nmdebymanagement,aswelasevaluatingtheoveralfinancialstatementpresentation. Ibelievethatmyauditprovidesareasonablebasisfornayopinion. Aprimarygovernmentisalegalentityorbodypoliticandincludesalfunds, organization,institutions,agencies,departments,andoficesthatarenotlegalyseparate. Suchlegalyseparatentitiesarereferedtoascomponentunits.Inayopinion,the primarygovernmentfinancialstatementspresentheprimarygovernmentofst.ltelena ParishPoliceJury,asofDecember31,20,andtheresultsofitsoperationsforthetwo yearsthenendedinconformitywithgeneralyaceptedacountingprinciples. lowever,theprimarygovernmentfinancialstatements,becausetheydonotincludethe financialdataofcomponentunitsofst.helenaparishpolicejury,donotpurporto,and donot,presentfairlythefinancialpositionofthest.helenaparishpolicejury,asof December31,20,andtheresultsofitsoperationsforthetwoyearsthenendedin conformitywithgeneralyaceptedacountingprinciples. InacordancewithGovernmentAuditingStandards,Ihavealsoisuedmyreportdated June27,201onmyconsiderationofthePoliceJury'sinternalcontroloverfinancial reportingandonmytestsofitscompliancewithacertainprovisionsoflaws,regulations, contracts,andgrants. -4-
6 St.HelenaParishPoliceJury IndependentAuditor'sReport June27,201 Page2 Myauditwasmadeforthepurposeoforminganopinionontheprimarygovernment financialstatementstakenasawhole.thesuplementalinformationscheduleslistedin thetableofcontentsispresentedforpurposesofaditionalanalysisandisnotarequired partoftheprimarygovernmentfinancialstatementsofst.helenaparishpolicejury. Suchinformationhasbensubjectedtotheauditingproceduresapliedintheauditofthe primarygovernmentfinancialstatementsand,inmyopinion,isfairlypresentedinal materialrespectsinrelationtotheprimarygovernmentfinancialstatementstakenasa whole. Hamond,Louisiana June27,201-5-
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8 S1'.IEI.ENAPARISIPOLICEJDR$ GOVERNMENTALFUNDTYPE GRENSBURG,LOU]SIANA S]ATEMEN]B COMBINEDS1AqEMENTOFREVENUES,EXPENDITURES FOR7"tieYEARENDEDECEMBER31.20 ANDCIANGESINFUNDBALANCES GENERALREVENUESERVICEPROJEC1S FUNDFUNDSFUNDFUNDS SPECIALDEBTCAPITAL MEMORANDUMONI,Y 2019 TOTAl. 1AXES: ADVALOREM IJCENSESANDPERMIS REFUND-LICENSEANDERMI]S SALES 01IER1AXES,PENAl,1IESJNIERES1,ETC. $69.825$75,16$167, , ,604 $902,SOS INIliRGOVERNMEN]ALREVENUES: lederai,grants SLATEI:UNI)S: 71,153(3,105) 934,60414,292 FARISI1RANSPOR'IAIlONFUNDS FES,CIARGESAN[)COMFORSERVICES STALEREVSIAR1NG(NE'I) EINES,FORFEIT,COUR1COS1S GAMINOREVENUES REN]SANDROYAMTIES 01IERSLATEI:UNDS 5,573 54,652 IN1ERES1EARNED O1liREVENUES ONI)EIAI,FPAYMEN1 101AI,REVliNUES 482, , ,912I0R62 72,162 71,153(3,105) 57, ,67 3,81 2, , ,850 64, ,389 41,01 48,81 49,313 40, L59g , , GENI!RALGOVI(RNMENI': I,liGISI.A'IVl! JDI)ICIAI, I~[,EC]IONS PDBI,ICSAFE1Y PIJBI.ICWORKS INANCEANDAI)MIN D]IER(iENERAI,GOVERNMINI CI/I,'~UREANDRECREA'ION ECONOMICDliVliI.OPMENIANDASIS1ANCE DEl]SERVICE IEAI,1ANDWEI,I:ARli ONBEIAI,FPAYMENIS (XCESRI:VI:NUI~OVEREXPENDITURES 10"1AI.EXPENI)I1URES O'lIERFINANCINGSOURCES 504~05 OPERA1ING1RANSFERSIN OPERA1ING1RANSFERSOUI SAI.EOFASE'IS PROCEDSFROMIOROWINGS 32,020 REPAYMENTOFBOROWINGS 60.0) (43,61050 (7,137 4,267 0,7470,747)50 50,408 "101ALO~IERFINANCINGSOURCES (27.g0~ g7(~) 5~ 0,0 0.0 EXCESOFREVENUEANDOILIER FUNI1BAI.ANCESATBEGININGOFYEAR SOURCESOVEREXPENDI'IURESANt)USES IfiEACOMPANYINGNO]ESAREANINTEGRALPARTOFTHISI'A1EMENT -7-
9 SI.IEI.ENAPARISIPOLICEJUR~ GOVERNMENJ'ALFUNDTYPE GRENSBURG,LODISIANA STAqEMENTC COMBINEDSTATEMENTOFREVENUES.EXPENDITURES FORTIlEYEARENDEDECEMBER31.19 ANDCIANGESINFUNDBALANCES REVENUES GENERALREVENUESERVICEPROJEC]S FUNDFUNDSFUN[)FUNDS SPECIALDEBTCAPI"AL MEMORANDUMONLY TOTAl. "IAXES: ADVALOREM SALES OTIERTAXES,PENALTIES,INTEREST,E7C. $6.219$ $24.2$ LICENSESANDPERMITS IN7ERGOVERNMI!NIALREVENUES: 10, ,864 $738,14 FEDERALGRAN'IS S A'IliFUNDS: 68,4787,67 815,864 10,924 76,149 $ ,4289, PARISI"1RANSPOR1A71ONFUNDS 53A'IEREVSIARINO(NE'I) FES,CIARGESANDCOMFORSERVICES FINES,FORFEI,COURJCOS'IS GAMINGREVENUES OTI!RS'IAIEFUNDS 80,850 58,525 RINTSANDROYALHIES INIERESTEARNED 40,78 O'1IEREVI~NUES ONBEIAM:PAYMENT 47,624,818 37,291 EXI'ENDFIURliS ]D'IAI.RIVENUES , ,261,851,62968, ,2602, G[NI'.RAI.GDVERNMENI': I.EGISLA]IVE JUDICIAL ELEC'IONS FINANCEANDADMIN O31ERG ~N}RALGOVERNMENI CUI.3UREANDRECREA7ION PUBLICSAI,I!7Y I'UIRICWDRKS ECONOMICDEVELOPMI~N'IANDASISTANCt IEAI.'IANDWH,FARE ONBEIAI.FPAYMENIS DEIEISERVICE ixcesrevenueoverexpenditures 7"07AI.I!XPENI)I7URI(S O31iRFINANCINGSOURCES OPERATING2RANSFERSIN OPliRA3INGTRANSFERSOUT SAI,EOFASETS PROCEDSFROMBOROWINGS REPAYMENTOFBOROWINGS 46,24(43,318 0,0 0O01 (7,090 4,184 50,40850,408 0, ,837 40,012 I0.0 3,573 EXCESOFREVENUEANDOTIER 7OTAI.OIlIERFINANCINGSOURCES 46.24~43.318)f2.906~ FUNDBALANCESATBEGININGOFYEAR SOURCESOVEREXPENDITURESANDUSES FUNDBAI.ANCESATENDOFYEAR IlIEACOMPANYINGNOTESAREANINTEGRAl.PARTOFTISTA'/EMENT -8-
10 ,'~T,}IEI,ENAPARISIPOLICEJURY GREI~NSBURG,LOUISIANA COMBINEI)$1ATEMI~NTOFREVENU]iS.EXPENI)]JURIES ANDSPECIAl,REVENq31~I,'UNI)S 1'UNI)~IYI'E-GENERAl AN[)CtlANGESINI,'(~NI)I~ALANCES-B'OI)GET FOR"1"1iYEARF,NDEIDI~2EMIgER3l,20 (NONGAPBASIS)ANDAC]UAI, BUDGIfI"ACTUAl.VARIANCE GENERAl.F(YNI) BUDGETAC]UAI.VAR1ANCE SPECIALPdiVENLIEFUNDS qaxl~q; ADVAI,OREM SALES INI~RGOVMI'1,REVENUES; O'1"1ER"lAXI~S,I'EN,IN'I,EIC, I(~I,;NSESANI)I'1~P3~1"1S $65,243$65,243$ IEIERAI.I,LINI)S , h8 (2,3)60 $640,147 93~704$(~0,151$ 12,49512, }; $1A'Jli],'UNI)s: ],S}l'IRANSPOR'I.FIANI)8 sja'ieo1'1gran'ib-pub SIA'liRIVS}IARING(NE]) HES,CIARANDCO~dMFORSI(R HNES.tORH,~I~CI,COS']S GAMING O'1ERS'lA3EI,'UNI)S (152) 70,306 3,614 INIERES'IEARNED RENTAN1)ROYALflIES (280) (0o) O'1ERI~rENLIi~R ]OqAlPd~VI!NUES 4131, ,0};6 58, ,068 (]03)512 38,656 62,6544,818 42,132 1~309 42, ~309 4,2151,48)(401) ];XPENDIUKI;S GENERA GOVERNMENI: I,EGISLA'IVl JLI)]CIAI. ]'UBI,]CSAIE'l'f El]XHJONS INANCEANI)AD$lIN I'UBI,ICWORKS O1]IERGENGOV'I CUI,'1L)REANDKI~(~RT,A'ION ],X:ONI)EVEIOPANI)ASISI ])EBISER'V]CE IEA1,3tIANI)WH,FARE "IO'IAIEXPENI)IlURES I;XCESREVOVER 02IERI'INANCINGSOURCIS 405,54545,04239,497 19,81910,34980,530 OPERA1ING'IRANSIN OPI~RA'ING"IRANSOU'I 8AlOI,ASErI'S LOANPROCEDS I.OANRI~I'A'YMENT 60.0)32,020 (6o,o) 74,460 I)UI'~1C)(I,ROM)O21EiI'UNDS (64.86)f04,759) 15,0)(15,0) 143,610)50O 3O'1AI.O]IERFINSOURCI';S ,31610, ,610)50O 74,460 EXCESOFREVAN1)O3lER ( , LINI)I~AIANCESATBEGO1;YEAR SOURCESOVEREXPANDUSES IUNDBAI,ANCPSA1ENI)O1'YEAR 31IEACOMPANYIN(}NO'IESARl~ANIN'IEGRALPARTOF]1lS$TATEMI,;NT -9
11 REVENUES TAXES: ADVALORliM SALES OILIER1AXES,PENjNI.EIC LICENSESANDPERMlS INIERGOVMI3,REVENUES: EDERALlIlNDS SIAlEFUNI)S: PSITRANSPOR1.FUNDS S1A1EOPRGRAN1S-PUB S'IA]ERIVSIARING(NEI) GANING OFIlERSLATEFUNDS FES,CIARANDCOMIORSIR tlnbs3rorfei1,cicos1s IN1ERES1IARNED REN'IANDROVALFI[S G']IERI~VI:NUES EXPLNI)I1UBES GENERAl,GOVERNMEN1: ]1GISIAIVE JUDICIAl ELIC1IONS FINANCEANDADMIN O1IERGENGOV'I PDI~I("SAIEIY PUICWORKS I:AIANDWE[IARE ('U[.IUREANDRECREA1ION ICONDEVEI,OPANDASIS'[ DEl1SERVICE 1OIALI!XPENI)FIURES EXCESREVOVEREXPI:NI)IUR[S OIlIERFINANCINGSOURCES OPI:RAqING1RANS1N OPERA'ING]RANSOUT LOANPROCEDS LOANREPAYMEN1 DUE"IO[FROM)OIlIERFUNDS FOTAEOIlIERFINSOURCES EX('ESOFREVAND01ER SOURCESOVEREXPANDUSES IUNDBALANCESATBEGOF"fEAR FUNDBALANCESA1INDOF'YEAR ST.IELENAPARISIPOLICEJURV GRENSBURG,LOUISIANA GOVERNMENTALFUNDTYPE*GENERAL ANDSPECIALREVENUEFUNDS COMBINEDSTATEMEN1OFREVENUES,EXPENDITURES ANDCtlANGESINFUNDBALANCES-BUDGET (NON-GAPBASIS)ANDACTUAL FORTIlE"fEARENDEDECEMBER31.;9 GENERALFUND BUDGETACTUALVARIANCE 10,010,856 6,9568,435 6,20 10,40 375, ,01,301,7012,706,18 13, , ,1491, , ( , ) , , ,573 16I16I SPECIALREVENUEFUNDS BUDGETACTUALVARIANCE 535,260$489,689S045, ,074S,5766, , ,340 40,0 57,730 40,6495, ,3 68,641 37,2905, ,527) 2,70738 (67 10,91 (3,359 [186, (43,318)( f70659~f ) TIlEACOMPANYINGNOTESAREANINTEGRALPARTOFTilsSTATEMENI -I0-
12 HELENAPARIStPOLICE3 SOFANDFORTHETWOYEARSENDEDECEMBER NOTESTOTHEFINANCIALSTATEMENTS Grensburg,Louisiana INTRODUCTION andisapoliticalsubdivisionofthestateoflouisiana.thepolicejuryisgovernedbysix TheSt.HelenaParishPoliceJuryisthegoverningauthorityforSt.HelenaParish jurorsrepresentingvariousdistrictswithintheparish.thejurorservefour-yearterms. regulatingandirecting"theafairsoftheparishanditsinhabitants.themorenotableof thosearethepowertomakeregulationsforitsowngovernment;toregulatethe LouisianaRevisedStatue(R.S.)3:1236givesthepolicejuryvariouspowersin constructionandmaintenanceofroads,bridges,andrainagesystems;toregulatethesale ofalcoholicbeverages;andtoprovideforthehealthandwelfareofthepor, disadvantaged,andunemployedintheparish.fundingtoacomplishthesetasksis providedbyadvaloremtaxes,berandalcoholicbeveragepermits,staterevenuesharing, andvariousotherstateandfederalgrants. populationofaproximately10,525residents.excludingthepolicejurors,thest. St.HelenaParishislocatedinthesoutheastportionofLouisiana,andhasa atorneys,constablesandjusticeofthepeace. lelcnaparishpolice3uryemploysanestimated96employes,includingasistantdistrict 1.SumntaryofSignificantAcountingPolicies A.BASISOFPRESENTATION TheacompanyingfinancialstatementsoftheSt.ltelenaParishPoliceJuryhave benpreparedinconformitywithgeneralyaceptedacountingprinciples(gap) asapliedtogovernmentalunits.thegovernlnentalacountingstandardsboard (GASB)istheaceptedstandard-setingbodyforestablishingovernmental B.REPORTINGENTITY acountingandfinancialreportingprinciples. PoliceJuryisthereportingentityforSt.HelenaParish.Thefinancialreportingentity consistsof(a)theprimarygovernment(policejury),(b)organizationsforwhichthe Asthegoverningauthorityoftheparish,foreportingpurposes,theSt.HelenaParish primarygovermnentisfinancialyacountable,and(c)otherorganizationsforwhich natureandsignificanceoftheirelationshipwiththeprimarygovernmentaresuchthat exclusionwouldcausethereportingentity'sfinancialstatementstobemisleadingor incomplete. criteriafordeterminingwhichcomponentunitshouldbeconsideredpartofthest. ltelenaparishpolicejuryforfinancialreportingpurposes.thebasicriterionfor GovernmeotalAcountingStandardsBoard(GASB)StatementNo.14established includingapotentialcomponentunitwithinthereportingentityisfinancial acountability.thiscriteriaincludes:
13 NOTESTOTHEFINANCIALSTATEMENTS ~HELENAPARISltPOLICEJURY Grensburg,Louisiana 1.Apointingavotingmajorityofanorganization'sgoverningbody,and ASOFANDFOR3"HETWOYEARSENDEDECEMBER31,20Q a.timabilityofthepolicejurytoimposeitswilonthatorganizationand/or b.thepotentialfortheorganizationtoprovidespecificfinancialbeoefitstor 2.Organizationsforwhichthepolicejurydoesnotapointavotingmajoritybut imposespecificfinancialburdensonthepolicejury. 3.Organizationsforwhichthereportingentityfinancialstatementswouldbe misleadingifdataoftheorganizationisnotincludedbecauseofthenature arefiscalydependentonthepolicejury. orsignificanceoftherelationship. reportingentity: Basedonthepreviouscriteria,thefolowingmaybecomponentunitsofthe St.HelenaParishHospitalServiceDistrictNo.1 WaterworksDistrictNo.2 RecreationandParksDistrict St.lclenaParishTouristComision govcrnmnt(policejury)only;therefore,noneofthepreviouslylistedcomponentunits arcincludedintheacompanyingfinancialstatements. Thepolicejuryhaschosentoisuefinancialstatementsoftheprimary financialstatementsthatareseparatefromthoseofthereportingentity,however,the primarygovernment's(policejury)financialstatementsarenotasubstituteforthe GASBStatementNo.14providesfortheisuanceofprimarygovernment reportingentity'sfinancialstatements.theacompanyingprimarygovernmentfinancial statementshavebenpreparedinconformitywithgeneralyaceptedacouming p,inciplesasapliedtogovernmentalunits.thesefinancialstatementsarenotintended toandonotreportonthereportingentitybutratherareintendedtoreflectonlythe financialstatementsoftheprimarygovernment(policejury). thest.helenaparishscholboard,audubonlibrary,andthevariousnaunicipalitiesin theparish.itwasdeterminedthathesegovernmentalentitiesarenotcomponentunitsof Consideredinthedeterminationofcomponentunitsofthereportingentitywere thest.helenaparishpolicejuryreportingentitybecausetheyhaveseparatelyelected governingbodies,arelegalyseparate,andarefiscalyindependentofthest.helena ParishPoliceJury. C.FUNDACOUNTING theresultsofitsoperations.fundacountingisdesignedtodemonstratelegal complianceandtoaidfinancialmanagementbysegregatingtransactionsrelatingto Thepolicejuryusesfimdsandacountgroupstoreportonitsfinancialpositionand certaingovernmentfunctionsoractivities. -'12-
14 ST.HELENAPARISHPOLICEJURY FANDFORTHETWOYEARSENDEDECEMBER31.2 NOTESTOTHEFINANCIALSTATEMENTS Grensburg,Louisiana AFundisaseparateacountingentitywithaself-balancingsetofacoums.Ontheother hand,anacountgroupisafinancialreportingdevicedesignedtoprovideacountability forcertainasetsandliabilitiesthatarenotrecordedinthefundsbecausethcydonot directlyafectnetexpendableavailablefinancialresources. Fundsofthepolicejuryareclasifiedintotwocategories:governmentalandfiduciary. descriptionofeachexistingfundtypefolow: 1turn,eachcategoryisdividedintoseparatefundtypes.Thefundclasificationsanda GovernmentalFunds Governmentalfundsareusedtoacountforalormostofthepolicejury'sgeneral activities,includingthecolectionandisburscmemofspecificorlegalyres~rie'ted monies,theacquisitionorconstructionofgeneralfixedasets,andtheservicingof generalong-termdebt.governmentalfundsinclude: financialresources,excepthoserequiredtobeacountedforinotherfunds. 1.Generalftmd-thegeneraloperatingfundofthepolicejuryandacountsforal legalyrestrictedtoexpendituresforspecifiedpurposes. 2.Specialrevenuefunds-acountfortheprocedsofspecificrevenuesourcesthatare forthepaymentofprincipalandinterestonthoselong-termobligationsrecordedinthe 3.Debtservicefunds-acotmtfortransactionsrelatingtoresourcesretainedandused generalong-termobligationsacountgroup. acquisition,construction,orimprovementsofcapitalfacilitiesnotreportedintheothcr governmentalfunds. 4.Capitalprojectsfunds-acountforfinancialresourcsrecivedandusedforthe FiduciaryFunds Fiduciaryfundsareusedtoacountforasetsheldonbehalfofoutsidepartieșincluding othergovernments,oronbehalfofotherfundswithinthepolicejury.fiduciaryfunds include: Agencyfunds-acountforasetsthathepolicejuryholdsonbehalfofothersas theiragent.agencyfundsarecustodialinature(asetsequaliabilities)ando I).BASISOFACOUNTING notinvolvemeasurementofresultsofoperations. Theacountingandfinancialreportingtreatmeutapliedtoafundisdeterminedbyits measurementfocus.algovernmentalfundsareacountedforusingacurentfinancial resourcesmeasurementfocus.withthismeasurementfocus,onlycurentasetsand -13-
15 ST.HELENAPARISHPOLICEJURY ASOFANDFORTHETWOYEARSENDEDECEMBER31 NOTESTOTHEFINANCIALSTATEMENTS Grensburg,Louisiana curentliabilitiesaregeneralyincludedolthebalanceshet.operatingstatementsof thesefundspresentincreasesandecreasesinetcurentasets.themodifiedacrual basisofacountingisusedbyalgovernmentalfunds,andagencyfunds.the governmentalfundsusethefolowingpracticesinrecordingrevenuesandexpenditures: Advaloremtaxesandtherelatedstaterevenuesharing(whichisbasedonpopulationand Revenues homesteadsintheparish)arerecordedintheyearthetaxesareasesed.advalorem taxesareasesedonacalendaryearbasis,becomedueonnovember15,ofeachyear, andbecomedelinquentondecember31.thetaxesaregeneralycolectedindecember ofthecurentyearandjanuaryandfebruaryofthensuingyear. Federalandslateaidandgrantsarerecordedwhenthepolicejuryisentitledtothefunds. Salesandusetaxrevenuesarerecordedwhenreceivedbythecolectingagent,tbe$1. lielenaparishsherif.interestincomeoninvestmentsisrecordedwhentheinvestments havematuredandtbeincomeisavailable.substantialyalotherevenuesarerecorded whenreceived. Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacounting whentherelatedftmdliabilityisincured,exceptforprincipalandinterestongeneral long-termdebtwhichis,'ecognizedwhendue. Transfersbetwenfundswhicharenotexpectedtoberepaidareacountedforasothcr OtherFiuaueiugSources(Uses) financingsources(uses). Thepolicejuryfolowstheseproceduresinestablishingthebudgetarydatareflectedin thesefinancialstatements: beginingofeachfiscalyear. 1.Aproposedbudgetispreparedandsubmitedtothepolicejurypriortothe publicinspection.apublichearingiscaled"tobtaintaxpayercoments. 2.Theproposedbudgetispublishedintheoficialjournalandmadeavailablefor programorfunctiontoanotherorinvolvingincreasesinexpendituresresultingfrom 3.Budgetaryamendmentsinvolvingthetransferoftlndsfromonedepartment, revenuesexcedingamountsestimatedrequireaprovalfromthepolicejury. 4.Albudgetaryapropriationslapseathendofeachfiscalyear 5.Budgetsareadoptedinacordancewiththecashbasisofacounting -14-
16 ST.HELENAPARISHPOLICEJURY Grensburg,Louisiana NOTESTOTHEFINANCIALSTATEMENTS ASOFANDFORTHETWOYEARSENDEDECEMBER31,20 6.Thelevelofbudgelarycontrolistotalapropriations.Budgetedamountsareas originalyadopted,orasamendedbythepolicejury.thelevelofexpenditurescmot legalyexcedthebudget. TherevenuesandexpenditureshownonStatementBarereconciledwiththeamounton StatementsC(budgetcomparisons)asfolows: Excesofrevenuesandothersources Overexpendituresandotheruses(cashbasis) Adjustments: Toadjustrevenuesforacruals Dueto(from)otherfunds Repaymentofloans Notereceivablepayments Toadjustexpendituresforacruals Exces(deficiency)ofrevenuesand Othersourcesover(under) Expenditlresandotheruses(GAPbasis) F.ENCUMBRANCES General Fund Special Revenue Fund $237,303$168,809 39,156 64,759 15,0 132,41 (27,06) 20407(10,104) $476,625$254,347 TheSt.1telenaParishPoliceJurydoesnotusencumbranceacounting. G.CASltANDCASitEQUIVALENTS Cashincludesamoutsindemandeposits,interest-bearingdemandeposits,andmoney marketacounts.thepolicejuryconsidersalsbort-tcrmhighlyliquidinvestmentswith originalmaturitiesof90daysorlestobecashequivalents.understatelaw,thepolice jurymaydepositfundsindemandeposits,interest-bearingdemandeposits,ortime depositswithstatebanksorganizedunderlouisianalaworanyotherstateoftheunited States,orunderthelawsoftheUnitedStates.Understatelaw,thepolicejurymayinvest inunitedstatebonds,treasurynotes,orcertificates.theseareclasifiedasinvestments iftheiroriginalmaturitiesexced90days;however,iftheoriginalmaturitiesare90days orles,theyareclasifiedascashequivalents. It.INVESTMENTS InvestmentsarelimitedbyR.S.3:295andthepolicejury'sinvestmentpolicy.Ifthe originalmaturitiesofinvestmentexced90days,theyareclasifiedasinvestmcnts, howeveriftheoriginalmaturitiesare90daysorlestbeyareclasifiedascash equivalent.investmentsarestatedatcost. -15-
17 ST.HELENAPARISHPOLICEJURY ASOFANDFORTHETWOYEARSENDEDECEMBER312 NOTESTOTHEFINANCIALSTATEMENTS Grensburg,Louisiana I.SItORT-TERMINTERFUNDRECEIVABLES/PAYABLES Duringthecourseofoperations,numeroustransactionsocurbetwenindividualfunds forgodsprovidedorservicesrendered.thesereceivablesandpayablesareclasifiedas duefromotherfundsorduetotherfundsonthebalanceshet.short-terminterfund loansareclasifiedasinterfudreceivables/payables. J.FIXEDASETS FixedAsetsofgovernmentalfundsarerecordedasexpendituresathetimepurchasedor constructed,andtherelatedasetsarecapitalized(reported)inthegeneralfixedasets acountgroup.publicdomainorinfrastructuresarenotcapitalized.nodepreciationhas benprovidedongeneralfixedasets.alfixedasetsarevaluedathistoricalcost, Donatedasetsarerecordedatfairmarketvalueathetimeofthedonationandincluded intilegeneralfixedasetacountgroup. K.COMPENSATEDABSENCES Afteroneyearofcontinuousemployment,eachemployereceivesonewekofvacation. Aftertwoyearsofemployment,andforeachyearthereafter,eachemployereceivestwo weksofvacation.aftertenyearseachemployereceivesthreweksofvacation,after twentyearseachemployereceivesfourweksofvacation,andafter25yearseach employereceivesfiveweksofvacation.vacationtimecanbecariedoverforaperiod ofthreyears.acruedvacationcanbepaiduponterminationofjob. Sickleaveshalacumulateforegular,fultimemployes,andemployeswhowork 40hoursperwek,atherateofonedayforeachmonthofcontinuousemployment. Thereisnoprovisionforpaymentofsickleave. Thecostofcurentleaveprivileges,computedinacordancewithGASBCodification SectionC60,isrecognizedasacurent-yearexpenditureinthegovernmentalfundswhen leaveisactualytaken.thecostofleaveprivilegesnotrequiringcurentresourcesis recordedinthegeneralong-termobligationsacountgroup. L.LONG-TERMOBLIGATIONS Long-termobligationsexpectedtobefinancedfromgovernmentalfundsarereportedin thegeneralong-termobligationsacountgroup.expendituresforprincipalandinterest paymentsforlong-termobligationsarerecognizedinthegovernmentalfundswhendue. -16-
18 NOTES1"OTHEFINANCIALSTATEMENTS ST.HELENAPARISHPOLICEJURY Grensburg,Louisiana M.FUNDEQUITY ASOFANDFORTHETWOYEARSENDEDECEMBER31,20 Reservesrepresenthoseportionsofundequitynotapropriableforexpendituresor legalysegregatedforaspecificfutureuse. DesignatedFundBalances Designatedfundbalancesrepresententativeplansforfutureuseofinancialresources N.SALESANDUSETAX OnApril7,1984,votersofSt.HelenaParishaprovedaonepercenlsalesanduselaxto beleviedandcolectedwithinthecorporatelimitsoftheparish.thetax,whichbecame efectiveaugust1,1984,istoprovidefundsforthest.telenaparishsolidwaste ManagementProgram. EfectiveMarch1,1989aonepercentsalestaxwasestablishedbythevotersofSt. ltelenaparish.theprocedsofthisonepercentsalestaxisdedicatedandusedforthe purposeofmaintaining,improving,andkepinginrepairpublicroads,highways,and bridgesintheparish. ThepolicejuryandsherifofSt.HelenaParishaventeredintoanagrementinwhich thesherifistocolecthesalesandusetaxesforastipulatedfe.thesherifremitsthe taxprocedstothepolicejuryonamonthlybasis. O.TOTALCOLUMNSONTIlECOMBINEDSTATEMENTS-OVERVIEW Totalcolumnsonthecombinedstatements-overviewarecaptionedMemorandumOnly toindicatethatheyarepresentedonlytofacilitatefinancialanalysis.datainthese columnsdonotpresentfinancialpositionoresultsofoperationsinconformitywith consolidation.interfundeliminationshavenotbenmadeintheagregationofthisdata. generalyaceptedacountingprinciples.neitherisuchdatacomparabletoa 2.Expenditures/Expenses-ActualandBudget Thefolowingindividualfundshaveactualexpenditures/expensesoverbudgeted expenditures/expensesfortheyearendeddecember31,20: RoadDistrict#6 Fund CriminalCourt SolidWaste Budg~ 30,934 43,285 Actual 50,872 31,824 43,364 52,62 Unfavorable Variance (890) (79) (1,750) -17-
19 ST.HELENAPARISHPOLICEJURY Grensburg,Louisiana NOTESTOTHEFINANCIALSTATEMENTS ASOFANDFORTIlETWOYEARSENDEDECEMBER31,20 Thefolowingindividualfundshaveactualexpenditures/expensesoverbudgeted expenditures/expensesfortheyearendeddecember31,19: Fund RoadDistrict#1of2 RoadDistrict#3 RoadDistrict#6 FireDistrict#2 CriminalCourt 3.LeviedTaxes Budg~ 16,34 31,505 18,597 34,392 53,80 Actual 18,256 32,72 20,763 38,074 59,432 Unfavorable Variance (1,912) (1,217) (2,16) (3,682) (5,632) ThefolowingisasumaryofleviedadvaloremtaxesfortheyearendedDecember31 20: AuthorizedLeviedExpiration MilageMilageDate ParishwideTaxes: GeneralFund ParishWideRoadTax ParishIlealthUnit ltealthunitsinkingfund ParishLibraryFund DistrictTaxes: RoadDistrict#1MaintFund Sub-RoadDistrictflofRoad Districtf12MaintenanceFund Sub-RoadDistrict#2ofRoad Districtf12MaintenanceFund RoadDistrictfl3MaintFund RoadDistrict#4MaintFund RoadDistrictf15MaintFund RoadDistrict#6MaintFund FifthWardFireProtection DistrictMaintenanceFund FireProtectionDistrictf12 FireProtectionDistrict#3 FireProtectionDistrict# Thefolowingaretheprincipaltaxpayersfortheparishandrelatedadvaloremtax revenueforthest.helenapolicejury: -18-
20 ST.HELENAPARISHPOLICEJURY NOTESTOTHEFINANCIALSTATEMENTS Grensburg,Louisiana FANDFORTHETWOYEARSENDEDECEMBER31,20 AsesedAsesed %oftotal AdValorem TransconlientalPipeline DEMCO Taxpay~_TypeofBusinesValuationsValuation Utility 3,595,590 2,050,630 9% TaxRevenue FloridaGas Pipeline 1,875,540 5% forpolicejury 67,953 CenturyTelephoneComunications1,75,750 30,259 4% 39,536 2,15 4.CashandCashEquivalents AtDecember31,20,thepolicejuryhascashandcashequivalents(bokbalances) totaling$1,269,934asfolows: Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,these InterestBearingDemandDeposits $1,269,934 deposits(ortheresultingbankbalances)mustbesecuredbyfederaldepositinsuranceor thepledgeofsecuritiesownedbythefiscalagentbank.themarketvalueofthepledged securitiesplusthefederaldepositinsurancemustataltimesequaltheamountondeposit withthefiscalagent.thesesecuritiesareheldinthenameofthepledgingfiscalagent bankinaholdingorcustodialbankthatisnmtualyaceptabletobothparties. AtDecember31,20,thepolicejuryhas$1,292,939indeposits(colectedbank balances).thesedepositsaresecuredfromriskby$10,0ofederaldepositinsurance and$1,192,939ofpledgedsecuritiesheldbythecustodialbankinthenameofthefiscal agentbank. Eventhouglthepledgedsecuritiesareconsidereduncolateralized(Category3)under theprovisionsofgasbstatement3,louisianarevisedstatute39:129imposesa statutoryrequirementonthecustodialbanktoadverliseandselthepledgedsecurities within10daysofbeingnotifiedbythepolicejurythathefiscalageuthasfailedtopay depositedfundsupondemand. 5.Investments ThefolowingisasumaryofinvestmentsatDecember31,20 Thesedepositsaresecuredfromriskby$10,0ofederaldepositinsuranceand CertificatesofDeposit $52,0 $452,0ofpledgedsecuritiesheldbythecustodialbankinthenameofthefiscalagent bank(gasbcategory3). -19-
21 ST.HELENAPARISHPOLICEJURY Grensburg,Louisiana NOTESTOTHEFINANCIALSTATEMENTS ASOFANDFORTHETWOYEARSENDEDECEMBER31,20 Eventhoughthepledgedsecuritiesareconsidereduncolateralized(Category3)under theprovisionsofgasbstatement3,louisianarevisedstatute39:129imposesa statutoryrequirementonthecustodialbanktoadvertiseandselthepledgedsecurities within10daysofbeingnotifiedbythepolicejurythathefiscalagenthasfailedtopay depositedfundsupondemand. 6.Receivables ThefolowingisasumaryofreceivablesatDecember31,20 ClasofReceivable Taxes: Advaloremtax Salesandusetax Severancetax Othertax lntergovernmental: FederalGrant StateGrant RevenueSharing Other: NotesReceivable LicenseandPermits Fines Gaming Interest Miscelaneous Total General Fund $68,4 128,61 4,148 1,939 3,625 1, , $259,628 Special Revenue Funds $738,915 68,108 8,849 39,479 70,892 8,97 26,371 7,327 $968,938 Debt ServiceFiduciary FundsFunds $163,97572, $163,975 3, $76,69 Thepolicejuryhasnotestablishedanalowanceforbadebtsinceanybadebtswould notbematerialtothefinancialstatements. 7.FixedAsets ThechangesingeneralfixedasetsfortheyearendedDecember31,20,folows: Balanceat Balanceat January1, December31, 20AditionsDeletions20 Land $142,1815,0 $147,181 Buildings 3,802,03912,530 3,814,569 Machinery&Equipment1,684,547138,932-0:_- 1,823,479 Total $5,628,767156,462-0-$5,785,29-20-
22 NOTESTOTHEFINANCIALSTATEMENTS ST.HELENAPARISHPOLICEJURY Grensburg,Louisiana 8.PensionPlan ASOFANDFORTHETWOYEARSENDEDECEMBER31,20 SubstantialyalpolicejuryemployesaremembersoftheParochialEmployes' RetirementSystemofLouisiana(System),acost-sharingmultiple-employerdefined benefitpensionplanadministeredbyaseparateboardof"trustes.thesystemis composedoftwodistinctplans,planaandplanb,whichseparateasetsandbenefits provisions.alemployesofthepolicejuryaremembersofplana. Alpermanentemployesworkingatleast28hoursperwekwhomarepaidwholyoril partfromparishfundsandalelectedparishoficialsareligibletoparticipateinthe System.UnderPlanA,employeswhoretireatorafterage60withatleast10yearsof creditableservice,atorafterage5withatleast30yearsofcreditableserviceare entitledtoaretirementbenefit,payablemonthlyforlife,equaltothrepercentoftheir finalaveragesalaryforeachyearofcreditableservice.however,forthosemployes whoaremembersofthesuplememalplanonlybeforejanuary1,1980,thebenefitis equaltonepercentofinalaveragesalaryplus$24foreachyearofsuplemental-planonlyservicearnedbeforejanuaryl,1980,plusthrepercentofinal-averagesalaryfor eachyearofservicecreditedaftertherevisiondate.final-averagesalaryisthe employe'saveragesalaryoverthe36consecutiveorjoinedmonthsthatproducethe highestaverage.employeswhoterminatewithatleastheamountofcreditableservice statedabove,andonotwifldrawtheiremployecontributions,mayretireatheages specifiedaboveandreceivethebenefitacruedtotheirdateoftermination.thesystem alsoprovidesdeathandisabilitybenefits.benefitsarestablishedbystatestatute. Thesystemisuesananualpubliclyavailablefinancialreporthatincludesfinancial statementsandrequiredsuplementaryinformationforthesystem.thatreportmaybe obtainedbywritingtotheparochialemploye'sretirementsystem,postoficebox 14619,BatonRouge,Louisiana7089g-4619,orbycaling(25) UnderPlanA,membersarerequiredbystatestatuetocontribute9.5percentoftheir anualcoveredsalaryandthepolicejuryisrequiredtocontributeatanactuarialy determinedrate.thecurentrateis7.75percentofanualcoveredpayrol.contributions tothesystemincludeone-fourthofonepercentofthetaxeshowntobecolectibleby tiletaxrolsofeachparish,exceptorleansandeastbatonrougeparishes.thesetax dolarsaredividedbetwenplanaandplanbbasedproportionatelyonthesalariesof theactivemembersofeachplan.statestatuterequirescoveredemployestocontributea percentageoftheirsalariestothesystem.thecontributionrequirementsofplan membersandthepolicejuryarestablishedandmaybeamendedbystatestatute.as providedbylouisianarevisedstatute1:103,theemployercontributionsare determinedbyactuarialvaluationandaresubjectochangeachyearbasedontheresults ofthevaluationforthepriorfiscalyear.thest,helenaparishpolicejury'scontribution tothesystemunderplanafortheyearsendingdecember31,20,and19were $4,151and$42,764respectively,equaltotherequiredcontributionsfortheyears..21-
23 NOTESTOTHEFINANCIALSTATEMENTS ST.HELENAPARISHPOLICEJURY Grensburg,Louisiana 9.OtherPostemploymentBenefits ASOFANDFORTHETWOYEARSENDEDECEMBER31.20 TheSt.HelenaParishPoliceJuryprovidescertaincontinuinghealthcareandlife insurancebenefitsforetiredemployes.substantialyalofthepolicejury'semployes becomeligibleforthesebenefitsiftheyreachnormalretirementagewhileworkingfor thepolicejury.thebenefitsforetiresandsimilarbenefitsforactivemployesare providedthroughaninsurancecompanywhosemonthlypremiumsarepaidbythepolice Jury.Thesebenefitsforetire'sandsimilarbenefitsforactivemployesareprovided throughaninsurancecompanywhosemonthlypremiumsarepaidbythepolicejury. 10.Acounts,Salaries,andOtherPayables ClasofGeneralRevenueService PayableFund SpecialDebt Acounts$25,685$89,791$-0- Funds Funds Fiduciary Other Total$27,953$14,289$5,43 2,268 24,498 5,43_ $-0- Fund $2,412 Total $15,476 $150,087 34,61! 1.CompensatedAbsences AtDecember31,20,employesofthepolicejuryhaveacumulatedandvested $63,190ofemployeleavebenefits,whichwascomputedinacordancewithGASB CodificationSectionC60.'Ofthisamouot$63,190isrecordedwithinthegeneralongtermobligationsacountgroup. 12.Leases Thepolicejuryrecordsitemsundercapitaleasesasasetsandobligationsinthe acompanyingfinancialstatements.thefolowingisananalysisofcapitaleasesat December31,20: Type Equipment Recorded Amount Thepolicejuryleasesmachineryandequipmentundernoncancelablecapitaleases $38,863 Capitaleaseobligationsareasfolows: Lease-purchasedueinmonthly instalmentsof$829.5,including interestat5.75%,colateralizedbyequipment $6,495-2-
24 ST.HELENAPAR1SItPOLICEJURY ASOFANDFORTHETWOYEARSENDEDECEMBER31.20 NOTESTOTIlEFINANCIALSTATEMENTS Grensburg,Louisiana Lease-purchasedueinmonthly instalhnentsof$1,639.69including interestat5.75%,colateralizedbyequipment 52,8 Lease-purchasedueinmonthly instalmentsof$646.24including interestat5.75%,colateralizedbyequipment 20,845 Lease-purchasedueinmonthly instalhnentsof$168.52,including interestat5.9%,colatcralizedbyequipment 27,473 Lease-purchasedueinmonthly instalmentsof$685.03,including interestat5.7%,colatcralizedbyequipment 26,028 Lease-purchasedueinmonthly instalhnentsof$760.67,including interestat6.75%,colateralizedbyequipment $167,374 3,645 Thefolowingisascheduleofutureminimumleasepaymentsundercapitaleasesand thepresentvalueofthenetminimumleasepaymentsasofdecember31,20: FiscalYear: Equipment 71, , ,493 TotalminimumLeasePayments Lesamountrepresentinginterest $182,917 13,239 2,282 Presentvalueofnetminimnleasepayments (15,543) $167,374 Thepolicejuryhasoperatingleasesofthefolowingnature ThePoliceJuryleasesoficespacefromSt.HelenaLodgeNumber96F&AM.Thelease isforaperiodofthreyearsbeginingjune1,198andterminatingmay31,201.the leasepaymentis$60permonth.totaleasexpensefortheyearendeddecember31, 20was$7,20.OnJune26,201theleasewasrenewedforoneyearat$690per lnonlh. -23-
25 Grensburg,Louisiana SHPOLICEJURY ASOFAND TOTHEFINANCIALSTA Thefutureminimumrentalpaymentsareasfolows DECEM YearendedDecember31,202 YearendedDecember31,201 $7,830 3, ChangesinGeneralLong-TermObligations BondedCompensatedCapital Long-TermObligations DebtAbsence_~sLeasesOtherTotal payablejanuary1,20 Aditions $37,839 Deductions -0- $59,091 4,09$190,101$247,52$874,53 38, ,962 Long-TermObligations payabledecember31,20$258, $63,190$167,374$27,519$716, )(20,03)(20,679 BondspayableatDecember31,20arecomprisedofthefolowingindividualisues $80,0,1982HealthUnitBonds,duein anualinstalmentsof$6,20includiug interestat5%.generalobligationbondspayable byadvaloremtaxesandbackedbythefulfaith andcreditoftheparishofst.helena,louisiana $12,708 $39,90,198,CertificateofIndebtednes SubRoad2ofDistrict#2,dueinanualinstalments of$4,0through20,increasingtobetwen $4,50to$6,0betwen201to206plus interestat6% 31,90 $314,0,193,CertificateofIndebtednes tlealthunitaditionsinking,dueinanualinstalments of$31,40through203plusinterestat6% $258,753 14,05 AtDecember31,20,thepolicejuryhasacumulated$165,985inthedebtservice fundsforfuturedebtrequirements.theanualrequirementstoamortizealcertificates ofindebtednesoutstandingareasfolows: -24-
26 NOTESTOTHEFINANCIALSTATEMENTS ST.HELENAPARISltPOLICEJURY Grensburg,Louisiana ASOFANDFORTHETWOYEARSENDEDECEMBER3120 December31,~ YearEnding 20110,891 l.~nterest 20345, ,120 14,263 8, , ,921 Total 15, ,50 6, , Total $258,753$28, ,35 6,025 $286,981 6,180 Generalobligationbonds,$12,708,aresecuredbyananualadvaloremtaxlevy.In acordancewithlouisianarevisedstatute39:562,thepolicejuryislegalyrestricted fromincuringlong-termbondedebtinexcesof10percentoftheasesedvalueof taxablepropertyintheparish.atdecember31,20,thestatutorylimitis$2,972, NotesPayable TheSt.HelenaParishPoliceJuryrepaidtwonotespayabletoBankofGreusburgfora totalof$15,0for20.thefirstnotewasintheamountof$10,0bearinginterest at6%,andthesecondnotewas$15,0bearinginterestat7.05%.theprincipaland interestonboththesenoteswasdueonmarch1,20.the$10,0notewasfor GeneralfundOperationsandthe$15,0wastoupgradethePoliceJurycomputer system.bothnotcswereunsecuredandpaidofasofdecember31,20fromthe GeneralFund. 15.OtherGeneralLong-termObligations TheSt.lelenaPoliceJuryenteredintoanagrementwiththeOficeofFamilysuport withlouisianadepartmentofsocialservicesin198torepayafodstamptheftlosin theamountof$260,02in120monthlyinstalmentsintheamountof$2,167begining October15,19.ThebalanceofthenoteatDecember31,20is$27,519.Thenote isrecordedingenerallong-termdebtacountgroup. 16.BondSinkingFundandReserveRequirements TheSt.HelenaParishPoliceJuryhasthefolowingbondsinkingfundandreserve requirements: a.thestablishmentandmaintenanceofthe"healthunitsinkingfund."financingis providedbyaspecialanualpropertytaxlevy. -25-
27 ST.HELENAPARISHPOLICEJURY Grensburg,Louisiana NOTESTOTHEFINANCIALSTATEMENTS :ANDFORTItETWOYEARSENDEDECEMBER31,20 b.thestablishmentandmaintenanceofthe"healthunitaditionsinkingfund"inlo whichmonthlypaymentswilbemadeonthe20thdayofeachmonth.thesinkingfund paymentisprincipalandinterestof$42,670anualy.atdecember31,20,the sinkingfundrequirementwas$9,31.theactualfundbalanceatdecember31,20 was$1,657.thesinkingfundbalancewasunderfundedby$7,674.thiscertificateis securedbyandpayablesolelyfromapledgeandedicationofthexcesofanual revenuesoftheisuerabovestatutory,necesaryandusualchargesineachofthefiscal yearsduringwhichthecertificateisoutstanding.theprincipalbalanceonthecertificate intheamountof$14,056waspaidinfulbeforeitsmaturityonfebruary13,201. c.thestablishmentandmaintenanceofthe"healthunitaditionreservefund"into whichmonthlypaymentswilbemadeonthe20thdayofeachmonthcomencingwhen thepolicejurybeginsreceivingleasepaymentsfromthestateoflouisianaforitspublic healthunit.thereservefundpaymentswilconsistof1/10thofthemonthlysinkingfired paymentandwilcontinueuntilanamountequaltoneyear'sdebtservicerequircments arcondepositinthereservefired.atdecember31,20,therequiredreservefund requirementwas$28,096.theactualcashbalanceatdecember31,20was$36,894. Thereservefundbalancewasoverfundedby$8,798.TheStateofLouisianaterminated theleastofthehealthunitbuildingforchildservicesinnovember,20.thebalance intheltealthunitaditionreservefundhastransferedtotheheahunitadition SinkingFundinFebruary,201inordertopayoftheoutstandingprincipalbalanceof thecertificate. 17.ChangesinAgencyFunds Balances I-1-0 Asets: Cash Recivables TotalAsets Liabilities: DuetoAudubon RegionalLibrary OtherLiabilities TotalLiabilities -0-74,624 74,624 72,30 2,324 74,624 Balances AditionsReductions ,841 76,69 152,510 72,30 2,324 74, ,841 74, ,465 74,257 76, ,69 76,69 74,257 2,412 76,69
28 ST.HELENAPARISHPOLICEJURY Grensburg,Louisiana NOTESTOTHEFINANCIALSTATEMENTS ASOFANDFORTHETWOYEARSENDEDECEMBER31,20 Asets: Cash Receivables TotalAsets Liabilities: DuetoAudubon RegionalLibrary OtherLiabilities TotalLiabilities 18.CriminalCourtFund Balances ,254 65,254 63,092 2,162 65,254 Balances AditionsReductions ,43 74, ,067 63,092 21_db262 65,254 65,43 65, ,697 72,30 2,324 74, ,624 74,624 72,30 2,324 74,624 LouisianaRevisedStatute15:571.1requiresthatone-halfofanybalanceremainingin thecriminalcourtfundatyear-endbetransferedtotheparishgeneralfund.the folowingdetailstheamountdueatdecember31,20: BalancedueatJanuary1,20 Amountduefor20 Total Remiteduring20 BalanceDueatDecember31,20 19.DueFrom/ToOtherFunds $16, ,053 (16,894) $1,159 Individualfundbalancesduefrom/totherfundsatDecember31,20areasfolows DueFrom DueTo Fund OtherFundsOtherFunds GeneralFund $16,10$64,752 Specialrevenuefunds: Road,Bldg.,&Mtc.Fund SolidWasteFund RoadDistrictMtc.#1 SubRd1ofRoadDistrict#2 SubRd2ofRoadDistrict#2 RoadDistrictMtc.#3 RoadDistrictMtc.#4 RoadDistrictMtc.#5 RoadDistrictMtc.#6 20LCBDG 1lealthUnit ltealthunitsinking Total 6,709 60,0 2,0 2,0 7, ,0 16,089 1,957 2,0 4,761 3,0 2, $130,659$130,
29 ST.ItELENAPARISHPOLICEJURY ASOFANDFORTHETWOYEARSENDEDECEMBER3120 NOTESTOTHEFINANCIALSTATEMENTS Grensburg,Louisiana 20.lntergovernmcntalReceivable Thefolowingisasumaryoftheimergovernmentalreceivablefromothergovernments atdecember31,20:.payablefrom St.HelenaParish RdDistrict#1 RdDistrict#3 "_l'otal 21.ReservedFundBalance Recreation&ParksCom.$1,0 $1,0 $2,0 Moniesacumulatedinthedebtservicefndshavebenlegalyrestrictedforthepurpose ofpayingtheanualinstalmentsofprincipalandinterestforthe$g0,0,1982ltealth UnitBondsandthe$314,0,193CertificateofIndebtednes.Moniesarealso acumulatedtomethereserverequirementsofthe$314,0,193certificateof Indebtednes. TheSt.HelenaParishPoliceJuryhaseveralegalactionspendingagainstit,The 2.LitigalionandClaims potentialoutcomeonthemajorityoftheclaimsisnotknown.ajudgmenthasben renderedinfavoroftheplaintifsandagainsthest.helenaparishpolicejuryinthe amountof$252,28.thepolicejuryhasnoinsurancetocoverthisclaimandhasben advisedbytheiratorneytogetanatorneyspecializinginfederalcivilrightslitigation. Noaert,alforgainorloscontingencieshasbenrecordedinthefinancialstatementsfor anylegalactions. 23.FederalComplianceContingencies Inthenormalcourseofoperations,thepolicejuryreceivesgrantfundsfromvarious Federalagencies.Thegrantprogramsaresubjectoauditbyagentsofthegranting authority,thepurposeofwhichistoensurecompliancewithconditionsprecedentothc grantingofunds.anyliabilityforeimbursementwhichmayariseastheresultofthcsc auditsisnotbelievedtobematerial. 24.OnBehalfPaymentsforSalaries FortheyearsendedDecember31,20and19onbehalfpaymentsintheformof suplementalpaymentstoconstablesandjusticesofthepeace.thepaymentswereas folows: StageAgency $10, $10,862GeneralFund 19 Theseamotmtswererecordedasincomeandexpenseintherespectivefund -28-
30 ST.HELENAPARISHPOLICEJURY ASOFANDFORTHETWOYEARSENDEDECEMBER3120 NOTESTOTIlEFINANCIALSTATEMENTS Grensburg,Louisiana 25.Contracts ThePoliceJuryhasacontractwiththeTangipahoaComunicationsDistrictofacilitate the91system.thiscontractisfor$23,026peryearplusaditionalcosts.thiscontract expiresjune30,201.arenewalofthecontractforanaditionalyearwasaprovedby thepolicejuryonjune26,201. ThePoliceJuryalsohasacontractwithWasteManagementforgarbagecolection.The contractwasrenewedondecember01,19andisforfiveyears.thereisanoptionto renewclauseinthecontract. 26.CompliancewithLaws ThePoliceJurydidnotcomplywiththeasetmanagementlaw,methe"HealthUnit AditionSinkingFund"fundingrequirements,normakethepropermatchofundsand orworkasrequiredbythegovernor'soficeofruraldevelopmentbridgeandrepair Grant.ThcrewerefindingsintheLegislaliveAuditor'sreportdatedApril18,201. ThcreisaquestioniftheblacktopingoftheOneilLaneRoadwasaprivateroad..29-
31
32 STHELENAPARISHPOLICEJURY ASOFANDFORTIlETWOYEARSENDEDECEMBER31,20 SUPLEMENTALINFORMATIONSCHEDULES Grenshurg,Louisiana Road,Buihling,andMaintenanceFund SPECIALREVENUEFUNDS TheRoad,Building,andMaintenanceFundisusedtoacountfortheoperationsand maimcnanceofalmajoroadconstructionandmaintenanceworkonparishroads. FinancingisprovidedbytheStaleofLouisianaParishTransportationFund,advalorem taxes,staterevenuesharingfimds,onepercentparishsaleslaxandinterestearnedon surpluscashbalances. Roadl)istrictMaintenanceFunds TheRoadDistrictMaintenanceFundsareusedtoacountfortheoperationsandroad maintenanceinp,oaddistrictnos.1,subroad1andsubroad2of2,3,4,5,and6. Financingisprovidedbyadvalorcmtaxes,staterevenuesharingfunds,andinterest earnedonsurphlscashbalances. OficeofMotorVehicleFund TheOficeofMotorVehicleFundisusedtoacountforthecolectionofa$2.0feper serviceortransactioncolected,whichisusedsolelytodefraylocalcostofoperatingthe localfieldoficin heparish. lealthunitfund ThelealthUnitFundisusedtoacountfortheoperationoftheparishealthunit. Financingisprovidedbyadvaloremtaxes,statercvenuesharingfundsandintereston surpluscashbalances. FireProtectionDistrict2Fund TheFireProtectionDistrict2Fundisusedtoacountfortheoperationsofavolunter rebate,andinterestearnedonsurpluscashbalances. firedepartmentprovidingtireprotectioninthenorthwesternportionofst.helenaparish, Louisiana.Financingisprovidedbyadvaloremtaxes,thetwopercentfireinsurance 30
33 STItELENAPARISHPOLICEJURY ASOFANDFORTHETWOYEARSENDEDECEMBER31,20 SUPLEMENTALINFORMATIONSCHEDULES Grensburg,Louisiana FireProtectionDistrict3Fund TheFireProtectionDistrict3Fundisusedtoacountfortlaeoperationsofavohmter firedepamnentprovidingfireprotectionfordistrictno.1.financingisprovidedbyad valoremtaxes,andinterestearnedonsurpluscashbalances. IndustrialDistrict TheIndustrialDistrictFundisusedtoacountfortherentreceiptsandexpenditures relatedtotheindustrialpark. FifthWardFireProtectionMaintenanceFund TheFifthWardFireProtectionMaintenanceFundisusedtoacountfortheoperationsof avolunterfiredepartmentprovidingfireprotectionforthefifthward.financingis providedbyadvaloremtaxes,thetwopercentfireinsurancerebate,staterevenuesharing funds,andinterestearnedonsurpluscashbalances. Of-DutyLawEnforcement TheOf-DutyLawEnforcementFundisusedtoacountforthepaymentofwitnesfes tof-dutylawenforcementoficersincriminalmaters.financingisprovidedfi'om procedsofcriminalcasesinacordancewithlouisianarevisedstatute15:25. SolidWasteManagementSalesTaxFund TheSolidWasteManagementSalesTaxFundisusedtoacountforoperationsofasolid wasteprogramfortheparishofst.itelena.financingisprovidedbyaonepercentsales taxaprovedbythevotersonapril7,1984. CriminalCourtFund TheCriminalCourtFundisusedtoacountforthexpensesofthecriminalcourtofthe parish.expendituresaremadefromthefundonmotionofthedistrictatorneyand aprovalofthedistrictjudges.financingisprovidedfromfinesandforfeituresimposed bythedistrictcourtandistrictatorney'sconvictionfesincriminalcases. 3
34 STHELENAPARISHPOLICEJURY ASOFANDFORTHETWOYEARSENDEDECEMBER31.20 SUPLEMENTALINFORMATIONSCHEDULES Grensburg,Louisiana E-91ComunicationsFund TheE-91Fundisusedtoacountforoperationsofanenhanced91emergency telephonesystem.financingisprovidedbyanemergencytelephoneservicecharge. RevolvingLoanFund TheRevolvingLoanFundisusedtoacountforaFarmer'sHomeAdministration"Rural BusinesEnterpriseGrant"of$10,0.Thegrantfundswilbeusedasarevolvingloan fundtomakeloanstonewbusinesesinthest.helenarea. BackyardCompostFund TheBackyardCompostFundisusedtoacountformoneyusedtopurchasebackyard compostbins,whicharesoldtothecomunity. Corner'sOperationalFund TileCorner'sOperationFundwascreatedundertheprovisionsofTitle3,Section1572 ofthelouisianarevisedstatute.tilefimdisfundedthroughtheimpositionofa$10 chargeascourtcostsinal,non-trafic,criminalmaters.bylawthefundsaretobe utilizedfortheoperationsofthecoroner'sofice. 32
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39 ST.HELENAPARISHPOLICEJURY Grensbur~Louisiana IlealthUnitFund ThelealthUnitFundisusedtoacumulatemoniesforthepaymentoftheJune1982 bondisueintheamountof$80,0.thebondswereisuedforthepurposeof acquiringland,andconstruclingandequipingaparishealthunit.financingis providedbyaspecialanualpropertytaxlevy. ltealthunitaditionsinking TheHealthUnitAditionSinkingFundisusedtoretirea193Certificateof Indebtednesintheamountof$314,0.Theprocedsfromthecertificatearetobeused foranexpansiontotheparish'sexistinghealthunit. ltealthunitreservesinking TheItealthUnitReserveFundisusedtoacumulatefundsfortheanualinstalmentdue onthecertificateofindebtednes.transferswilbemadefromthehealthunitfundfor thispurposeandacunmlatcdintifsacount.whentheanualinstalmentisdueonthe Fundtopaytheinstalhnent. crtificatc,atransferismadefromthereservefundtothehcalthunitaditionsinking -37-
40 ASETS CASI RECEIVABI,ES DUEFROMOTIERFUNI)S TOTAl,ASETS I,IABANDFUNI)EQUITY EIABI,Iq'IES: DUE30OTIERFUNDS O1IERIJABITHES "I'OTAI.[,IAI.I'I!S FUNDBALANCE I)ESIOFORI)EI'ISERVICE TO'I'AI.I,IABANDFUNDEQUH'Y ST.IELENAPARISIPOLICEJURY GRENSBURG,I.OUIS1ANA DEBTSERVICEFUND BALANCEStlET DECEMBER3I.20 ADI'ION HEAL'I1 SINKING UNIT RESERVE SINKING IEALTt UNIT TOTAI,S MEMORANDUMONI,Y ,0 79 5, ?9 SEACOUNTANT'SREPORT -38-
41 ASETS CASI1 RECEIVAI]~S DUEFROMOTIERFUNDS rotai.ase'is I.IAI~ANDI:UNI)EQUITY IJAl31LrlIES: OilIliRIJAI.ITIES TOTAl,I,IAI3I.ITIES I:UNI)IAI.ANCE I)I!SIGFORDEI3TSERVICI! TOTALI.IAI3ANDFUNDEQt/ITY ST.IEI.ENAPARISIPOLICEJDRY GRENSBURG,LOUISIANA DEBTSERVICEFUND DECEMI3ER31.19 BALANCESHET IlEAl.TIt SINKING UNIT FUND ADITION SINKINGSINKING IEALTH UNIT RESERVE IEALT t UNIT 7979 TOTAI.S MEMORANI)UMONI'I ~ SEACOUNTANT'SREPORT -39-
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