LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION ANNUAL FINANCIAL REPORT. December 31, 2010
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1 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION ANNUAL FINANCIAL REPORT December 31, 2010
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3 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION TABLE OF CONTENTS Reference Page No. INTRODUCTORY SECTION Organization 3 Independent Auditor's Report 7 Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Assets Statement 1 10 Statement of Activities Statement 2 11 Fund Financial Statements: Balance Sheet - Governmental Fund Statement 3 12 Statement of Revenues, Expenditures and Changes in Fund Balance - Governmental Fund Statement 4 13 Notes to Financial Statements 15 Required Supplementary Information: FINANCIAL SECTION Budgetary Comparison Schedule - General Fund Statement 5 24 Budgetary Comparison Schedule - Note to RSI 25 OTHER REPORTS Report on Internal Control 29 Schedule of Findings and Responses 31 Report on Compliance With Minnesota Legal Compliance Audit Guide for Political Subdivisions 35
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5 INTRODUCTORY SECTION 1
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7 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION ORGANIZATION December 31, 2010 Board of Managers: Gary Johnson (Vice-Chairman) Bill Klein (Alternate) Bob Bullard Teish Stafne (Alternate) Mary Jeanne Schneeman John Mazzitello (Alternate) Anne Weber Mike Kassan (Alternate) John Sachi (Secretary/Treasurer) Tom Seaberg (Alternate) James Sullivan Judy MacManus (Alternate) Mary Lou Sabin (Chair) Matt Saam (Alternate) City Inver Grove Heights Inver Grove Heights Lilydale Lilydale Mendota Heights Mendota Heights St. Paul St. Paul South St. Paul South St. Paul Sunfish Lake Sunfish Lake West St. Paul West St. Paul Advisors: Laura Jester - Dakota County Soil and Water Conservation District Janna Kieffer - Barr Engineering - Engineer Roger Knutson - Campbell, Knutson, P.A. - Attorney Melissa Lewis - Minnesota Board of Water and Soil Resources 3
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9 FINANCIAL SECTION 5
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13 BASIC FINANCIAL STATEMENTS 9
14 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION STATEMENT OF NET ASSETS Statement 1 December 31, 2010 Governmental Activities Assets: Cash and investments $103,619 $146,971 Accounts receivable 16,900 9,095 Unbilled projects-in-process 19,034 19,034 Prepaid items 1,456 1,456 Total assets 141, ,556 Liabilities: Accounts payable $14,366 $10,870 Unearned revenue 19,034 19,034 Total liabilities 33,400 29,904 Net assets: Unrestricted 107, ,652 Total net assets $107,609 $146,652 The accompanying notes are an integral part of these financial statements. 10
15 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION STATEMENT OF ACTIVITIES Statement 2 For The Year Ended December 31, 2010 Functions/Programs Program Revenues Net (Expense) Revenue and Operating Capital Changes in Net Assets Charges For Grants and Grants and Governmental Activities Expenses Services Contributions Contributions Governmental activities: General government $16,971 $ - $ - $ - ($16,971) ($15,606) Programs 113,225-30,305 - (82,920) (36,710) Total governmental activities $130,196 $0 $30,305 $0 (99,891) (52,316) General revenues: Grants and contributions not restricted to specific programs 60,000 60,000 Unrestricted investment earnings Other Total general revenues 60,848 60,858 Change in net assets (39,043) 8,542 Net assets - January 1 146, ,110 Net assets - December 31 $107,609 $146,652 The accompanying notes are an integral part of these financial statements. 11
16 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION BALANCE SHEET Statement 3 GOVERNMENTAL FUND December 31, 2010 Total Governmental Fund Assets Cash and investments $103,619 $146,971 Accounts receivable 16,900 9,095 Unbilled projects-in-process 19,034 19,034 Prepaid items 1,456 1,456 Total assets $141,009 $176,556 Liabilities and Fund Balance Liabilities: Accounts payable $14,366 $10,870 Deferred revenue 19,034 19,034 Total liabilities 33,400 29,904 Fund balance: Reserved for prepaids 1,456 1,456 Unreserved: Undesignated 106, ,196 Total fund balance 107, ,652 Total liabilities and fund balance $141,009 $176,556 The accompanying notes are an integral part of these financial statements. 12
17 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION STATEMENT OF REVENUES, EXPENDITURES AND Statement 4 CHANGES IN FUND BALANCE GOVERNMENTAL FUND For The Year Ended December 31, 2010 Total Governmental Fund Revenues: Member contributions $60,000 $60,000 Intergovernmental 30,305 9,095 Investment income Other Total revenues 91,153 69,953 Expenditures: Current: General government: Administrative 11,700 10,599 Insurance 2,277 2,280 Professional fees 2,994 2,727 Programs: Engineering 111,537 44,905 Other 1, Total expenditures 130,196 61,411 Revenues over (under) expenditures (39,043) 8,542 Fund balance - January 1 146, ,110 Fund balance - December 31 $107,609 $146,652 The accompanying notes are an integral part of these financial statements. 13
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19 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION NOTES TO FINANCIAL STATEMENTS December 31, 2010 Note 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Lower Mississippi River Watershed Management Organization (the WMO) was established by a Joint Powers Agreement on October 25, 1985 between the cities of Inver Grove Heights, Lilydale, Mendota Heights, St. Paul, South St. Paul, Sunfish Lake, and West St. Paul, Minnesota. The WMO was formed to meet the requirements of the Metropolitan Surface Water Management Act (Chapter 509, Laws of 1982; Minnesota Statutes ). The Act requires, among other things, the preparation of Watershed Management Plans in the Minneapolis-St. Paul Metropolitan area. The purpose of Watershed Management Plans is to protect, serve and use natural surface and groundwater storage and retention systems. The WMO comprises 35,493 acres, and includes all or part of the cities of Inver Grove Heights, Lilydale, Mendota Heights, St. Paul, South St. Paul, Sunfish Lake, and West St. Paul, Minnesota. The WMO submitted its Watershed Management Plan to the Minnesota Board of Water and Soil Resources on July 19, That Board, which has final approval authority for Watershed Management Plans, formally approved the Watershed Management Plans of the WMO on July 26, Each municipality within the WMO has developed, or is in the process of developing, a specific local management plan to accomplish the various watershed management objectives of the WMO. On September 20, 2001, the WMO adopted its second generation plan. The WMO is currently working on its third generation plan. The WMO is governed by a seven member Board of Managers. The Board consists of seven representatives appointed by each of the member municipalities. The financial statements of the WMO have been prepared in conformity with generally accepted accounting principles as applied to government units by the Governmental Accounting Standards Board (GASB). The WMO's accounting policies are described below: A. FINANCIAL REPORTING ENTITY In accordance with Governmental Accounting Standards Board (GASB) pronouncements and generally accepted accounting principles, the financial statements of the reporting entity include those of the WMO (the primary government) and its component units. GASB Statement No. 14 defines a component unit as "legally separate organizations for which the elected officials of the primary government are financially accountable." The WMO does not have any component units. B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS The government-wide financial statements (i.e., the statement of net assets and the statement of changes in net assets) report information on all of the nonfiduciary activities of the primary government. For the most part, the effect of interfund activity has been removed from these statements. Governmental activities, which normally are supported by member contributions and intergovernmental revenues, are reported separately from business-type activities. There are no business-type activities, which rely to a significant extent on fees and charges for services. 15
20 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION NOTES TO FINANCIAL STATEMENTS December 31, 2010 The statement of activities demonstrates the degree to which the direct expenses of a given function are offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function. Program revenues include 1) charges to customers or applicants who purchase, use or directly benefit from goods, services or privileges provided by a given function and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function. Taxes and other items not included among program revenues are reported instead as general revenues. Separate financial statements are provided for governmental funds. Major individual governmental funds are reported as separate columns in the fund financial statements. C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING AND FINANCIAL STATEMENT PRESENTATION The government-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met. Governmental fund financial statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the WMO considers all revenues, except reimbursement grants, to be available if they are collected within 60 days of the end of the current fiscal period. Reimbursement grants are considered available if they are collected within one year of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due. Intergovernmental revenues and interest associated with the current fiscal period are all considered to be susceptible to accrual and so have been recognized as revenues of the current fiscal period. All other revenue items are considered to be measurable and available only when cash is received by the WMO. The WMO reports the following major governmental fund: General Fund (Administrative Fund) is the general operating fund of the WMO. It is used to account for financial resources to be used for general administrative expenditures and programs of the WMO. As a general rule the effect of interfund activity has been eliminated from the government-wide financial statements. Exceptions to this general rule are transactions that would be treated as revenues, expenditures or expenses if they involved external organizations, such as buying goods and services or payments in lieu of taxes, are similarly treated when they involve other funds of the WMO. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concerned. 16
21 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION NOTES TO FINANCIAL STATEMENTS December 31, 2010 Amounts reported as program revenues include 1) charges to customers or applicants for goods, services or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes. When both restricted and unrestricted resources are available for an allowable use, it is the WMO s policy to use restricted resources first, then unrestricted resources as they are needed. D. BUDGETS Budgets are adopted annually by the Board of Managers. During the budget year, supplemental appropriations and deletions are or may be authorized by the Board. The amounts shown in the financial statements as "Budget" represent the original budgeted amounts plus all revisions made during the year and/or for the year. Encumbrance accounting, under which purchase orders, contracts and other commitments of monies are recorded in order to reserve that portion of the applicable appropriation, is not employed by the WMO. E. CASH AND INVESTMENTS Cash and investment balances are invested to the extent available in authorized investments. In accordance with the provisions of GASB Statement No. 31, the WMO reports investments at fair value based upon quoted market prices in the financial statements. In accordance with the provisions of GASB No. 31, the WMO has reported all investment income, including changes in fair value of investments, as revenue in the operating statements. F. INVENTORIES The original cost of materials and supplies has been recorded as expenditures at the time of purchase. The WMO does not maintain significant amounts of inventories of materials and supplies. G. USE OF ESTIMATES The preparation of financial statements in accordance with generally accepted accounting principles (GAAP) requires management to make estimates that affect amounts reported in the financial statements during the reporting period. Actual results could differ from such estimates. H. PREPAID ITEMS Certain payment to vendors (insurance) reflect costs applicable to future accounting periods and are recorded as prepaid items in both government-wide and fund financial statements. Prepaid items are reported using the consumption method and recorded as expenditures/expenses at the time of consumption. 17
22 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION NOTES TO FINANCIAL STATEMENTS December 31, 2010 I. FUND EQUITY In the fund financial statements, governmental funds report reservations of fund balance for amounts not appropriable for expenditure or legally segregated for a specific future use. Designated fund balances represent tentative plans for future use of financial resources. J. RECONCILIATION OF GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS In the fund financial statements, the governmental funds are reported using the modified accrual basis of accounting. Under this method, governmental funds report only current assets and current liabilities. In the government-wide financial statements, all funds are reported using the accrual basis of accounting. The governmental funds of the WMO do not have any long-term assets. Therefore, no reconciling terms are noted. Note 2 DEPOSITS AND INVESTMENTS A. DEPOSITS In accordance with Minnesota Statutes, the WMO maintains deposits at those depository banks authorized by the WMO Board, all of which are members of the Federal Reserve System. Minnesota Statutes require that all WMO deposits be protected by insurance, surety bond or collateral. The market value of collateral pledged must equal 110% of the deposits not covered by insurance or bonds. Minnesota Statutes require that securities pledged as collateral be held in safekeeping by the WMO Treasurer or in a financial institution other than that furnishing the collateral. Authorized collateral includes the following: a) United States government treasury bills, treasury notes and treasury bonds; b) Issues of United States government agencies and instrumentalities as quoted by a recognized industry quotation service available to the government entity; c) General obligation securities of any state or local government with taxing powers which is rated A or better by a national bond rating service, or revenue obligation securities of any state or local government with taxing powers which is rated AA or better by a national bond rating service; d) General obligation securities of a local government with taxing powers may be pledged as collateral against funds deposited by that same local government entity: e) Irrevocable standby letters of credit issued by Federal Home Loan Banks to a municipality accompanied by written evidence that the bank s public debt is rated AA or better by Moody s Investors Service, Inc. or Standard & Poor s Corporation; and f) Time deposits that are fully insured by any federal agency. 18
23 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION NOTES TO FINANCIAL STATEMENTS December 31, 2010 Custodial Credit Risk- Deposit: Custodial credit risk is the risk that in the event of a bank failure, the WMO s deposits may not be returned to it. State statutes require that insurance, surety bonds or collateral protect all WMO deposits. The market value of collateral pledged must equal 110% of deposit not covered by insurance of bonds. The WMO has no additional deposit policies addressing custodial credit risk. At December 31, 2010, the entire bank balance of the WMO s deposit was covered by federal depository insurance. B. INVESTMENTS The WMO may also invest funds as authorized by Minnesota Statutes, as follows: a) Direct obligations or obligations guaranteed by the United States or its agencies. b) Shares of investment companies registered under the Federal Investment Company Act of 1940 and whose only investments are in securities described in a) above. c) General obligations of the State of Minnesota or any of its municipalities. d) Bankers acceptances of United States banks. e) Commercial paper, issued by United States corporations or their Canadian subsidiaries, of the highest quality, and maturing in 270 days or less. f) Repurchase or reverse repurchase agreements with banks that are members of the Federal Reserve system with capitalization exceeding $10,000,000, a primary reporting dealer in U.S. government securities in the Federal Reserve Bank of New York, or certain Minnesota securities broker-dealers. g) Guaranteed investment contracts (GIC) issued or guaranteed by a United States commercial bank or domestic branch of a foreign bank or a United States insurance company or its Canadian or United States subsidiary. h) Mortgage-backed securities that are direct obligations or guaranteed or insured issues of the United States, its agencies, its instrumentalities, or organizations created by an act of Congress. The WMO did not invest in any of the above listed investments during A reconciliation of cash and investments as shown on the statement of net asset is as follows: Fair Value Deposits $103,619 Total cash and investments $103,619 19
24 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION NOTES TO FINANCIAL STATEMENTS December 31, 2010 Note 3 UNBILLED PROJECTS-IN-PROCESS Unbilled projects-in-process include amounts expended by the WMO for projects that are not completed. Once completed, the projects will be billed to member cities for reimbursement. Unbilled projects-in-process are offset by deferred revenue until such time as they are completed and billed to member cities. Governmental funds report deferred revenue in connection with receivables for revenues that are not considered to be available to liquidate liabilities of the current period. Governmental funds also defer revenue recognition in connection with resources that have been received, but not yet earned. At the end of the current fiscal year, the various components of deferred revenue and unearned revenue reported in the governmental funds were as follows: Unavailable Unearned Unbilled projects-in-process $0 $19,034 Note 4 MEMBER CONTRIBUTIONS In accordance with the provisions of the Joint Powers Agreement (Section 9, Subd. 2), members agreed to contribute each year to the General Fund. Each member's percentage share is based on an average of the following two percentages: (1) The percentage of the total assessed valuation of all real property within WMO which lies within the member's boundaries; and (2) The percentage of the total area in WMO which lies within the member's boundaries. For 2010 the WMO assessed the members $60,000 in member contributions. Note 5 MEMBER REIMBURSEMENTS Members reimburse the WMO for amounts expended for projects that indirectly benefit them. The WMO depends on member reimbursements in order to carry out its project activities. 20
25 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION NOTES TO FINANCIAL STATEMENTS December 31, 2010 Note 6 RISK MANAGEMENT The WMO is exposed to various risks of loss for which the WMO carries commercial insurance policies. Property and casualty insurance coverage is provided through a pooled self-insurance program through the League of Minnesota Cities Insurance Trust (LMCIT). The WMO pays an annual premium to the LMCIT. The WMO is subject to supplemental assessments if deemed necessary by the LMCIT. The LMCIT reinsures through commercial companies for claims in excess various amounts. There were no reductions in insurance coverage from the previous year or settlements in excess of insurance coverage for any of the past three fiscal years. Note 7 COMMITMENTS AND CONTINGENCIES The WMO is not aware of any existing or pending lawsuits, claims or other actions in which the WMO is a defendant. 21
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27 REQUIRED SUPPLEMENTARY INFORMATION 23
28 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION REQUIRED SUPPLEMENTARY INFORMATION Statement 5 BUDGETARY COMPARISON SCHEDULE - GENERAL FUND For The Year Ended December 31, 2010 With Comparative Actual Amounts For The Year Ended December 31, Variance with Final Budget Budgeted Amounts Actual Positive Actual Original Final Amounts (Negative) Amounts Revenues: Member contributions $60,000 $60,000 $60,000 $ - $60,000 Intergovernmental 12,500 12,500 30,305 17,805 9,095 Investment income (46) 174 Other Total revenues 72,650 72,650 91,153 18,503 69,953 Expenditures: Current: General government: Administrative 7,000 7,000 11,700 (4,700) 6,309 Insurance 2,500 2,500 2, ,280 Professional fees 4,500 4,500 2,994 1,506 2,727 Programs: Engineering/Plan revisions 190, , ,537 78,463 49,195 Other - - 1,688 (1,688) 900 Total expenditures 204, , ,196 73,804 61,411 Revenue over (under) expenditures ($131,350) ($131,350) (39,043) $92,307 8,542 Fund balance - January 1 146, ,110 Fund balance - December 31 $107,609 $146,652 24
29 LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION REQUIRED SUPPLEMENTARY INFORMATION BUDGETARY COMPARISON SCHEDULE NOTE TO RSI December 31, 2010 Note A BUDGETS The General Fund budget is legally adopted on a basis consistent with accounting principles generally accepted in the United States of America. The legal level of budgetary control is at the fund level for the General Fund. 25
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31 OTHER REPORTS 27
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35 Lower Mississippi River Watershed Management Organization Report on Internal Control Schedule of Findings and Responses Segregation of Duties Criteria: Generally, a system of internal control contemplates separation of duties such that no individual has responsibility to execute a transaction, have physical access to the related assets, and have responsibility or authority to record the transaction. Condition: Substantially all accounting procedures are performed by one person (the Treasurer). Cause: This condition is common to organizations of this size due to the limited number of staff. Effect: The lack of an ideal segregation of duties subjects the WMO to a higher risk that errors or fraud could occur and not be detected in a timely manner. Recommendation: Any modification of internal controls in this area must be viewed from a cost/benefit perspective. Management Response: The WMO has adequate policies and procedures in place to compensate for the lack of segregation of duties, including having all disbursements approved by the Board of Managers. 31
36 Lower Mississippi River Watershed Management Organization Report on Internal Control Schedule of Findings and Responses Financial Statement Preparation Criteria: Management is responsible for establishing and maintaining effective internal controls. These controls include the responsibility for preparation, or oversight of the preparation of the financial statements in accordance with generally accepted accounting principles. Condition: Like many similarly sized organizations, the WMO has requested assistance from us, the auditors, with drafting financial statements and related notes. This is a common practice and an allowable nonaudit service. However, other than relying on the auditors, the WMO staff does not perform sufficient procedures to detect if there were misstatements or omission of disclosures to the financial statements. Cause: The WMO has not established procedures to detect misstatements or omissions of disclosures in the draft financial statements prepared by the auditors. Effect: By not having such controls, there is an increased risk that errors or omissions in draft financial statements prepared by the auditors would not be detected by WMO management. Recommendation: We recommend the WMO remain aware of this matter. Any change would need to be viewed from a cost/benefit perspective. Options for the WMO include: 1. Remain aware of the situation, however due to the increased cost, make the choice to make no changes to current procedures. 2. Implement internal procedures as determined practical. Such procedures could include: a. Complete a disclosure checklist to ensure propriety and completeness of disclosures. b. Trace various trial balance accounts to the draft financial statements to ensure all accounts are included in the financial statements. c. Review GASB No. 34 conversion entries to ensure that the draft government-wide financial statements are free of misstatement. 3. Hiring additional internal or 3 rd party resources to assist with the financial statement process. Management Response: The WMO is aware of the issue, but a cost/benefit analysis of the issue does not support the allocation of additional employees or resources at this time. Certain other safeguards are successfully maintained (Board oversight, Treasurer review of draft financial statement), which provide satisfactory mitigation of the issue. 32
37 Lower Mississippi River Watershed Management Organization Report on Internal Control Schedule of Findings and Responses Documentation of the Components of Internal Control Criteria: Generally, inadequate documentation of the components of internal control is considered a significant deficiency in the design of internal controls. Condition: The WMO has implied policies that deal with disbursements, payroll, receipts and capital assets. However, these policies are not in writing and therefore, a finding exists. Cause: There may be an assumption that because the WMO s accounting system is not complex, there is no need for internal control/accounting manual. Effect: An implied or verbal policy is subject to greater variation of its meaning and the likelihood of misinterpretation increases when a policy is not written. Recommendation: We recommend the WMO establish a written internal control manual. Written procedures, instructions and assignments of duties will prevent or reduce misunderstandings, errors, inefficient or wasted effort, duplicated or omitted procedures, and other situations that can result in inaccurate or untimely accounting records. A well-devised accounting manual can also help to ensure that all similar transactions are treated consistently, that accounting principles used are proper, and that records are produced in the form desired by management. Management Response: The WMO will look into documenting internal controls during the current year. 33
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LOWER MISSISSIPPI RIVER WATERSHED MANAGEMENT ORGANIZATION ANNUAL FINANCIAL REPORT. December 31, 2012
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