03DEC30/'J;I1: TheFinancialStatementsof Reporton. FIREPROTECTIONDISTRICTNO OFLAFOURCHEPARISH June30,203

Transcription

1 03DEC30/'J;I1: TheFinancialStatementsof Reporton FIREPROTECTIONDISTRICTNO OFLAFOURCHEPARISH June30,203

2 CONTENTS FINANCIALSECTION CombinedBalanceShet-Alfundtypesand acountgroups CombinedStatementofRevenues,Expenditures, andchangesinfundbalances-algovernmentalfundtypes CombinedStatementofRevenues,Expenditures, andchangesinfundbalancesbudget(gapbasis) andactual-generalfund NotestoFinancialStatements

3 (1) MEMBERSAMERICANINSTITUTEOFCERTIFIEDPUBLICACOUNTANTS LOUISIANASOCIETYOFCERTIFIEDPUBLICACOUNTANTS PHONE:(985) ALDONG.WAHL,JR.,CPA APROFESIONALCORPORATION P.O.BOX965 FAX:(985) LAROBE.LA70373 BoardofComisioners FireProtectionDistrictNo.3 oflafourcheparish ProtectionDistrictNo.3ofLafourcheParish,componentunitoftheLafourcheParishCouncil,as ofandfortheyearthenendedjune30,203,aslistedinthetableofcontents.thesegeneral IhaveauditedtheacompanyingeneralpurposefinancialstatementsofFire purposefmancialstatementsaretheresponsibilityoffireprotectiondistrictno.3oflafourche Parishmanagement.Myresponsibilityistoexpresanopiniononthesegeneralpurposefinancial statementsbasedonmyaudit. theunitedstatesofamericandthestandardsaplicabletofinancialauditscontainedin Iconductedmyauditinacordancewithauditingstandardsgeneralyaceptedin GovernmentAuditingStandards,isuedbytheComptrolerGeneraloftheUnitedStates.Those standardsrequirethatiplanandperformtheauditobtainreasonableasuranceaboutwhetherthe generalpurposefinancialstatementsarefreofmaterialmistatement.anauditincludes examining,onatestbasis,evidencesuportingtheamountsandisclosuresinthegeneralpurpose financialstatements.anauditalsoincludesasesingtheacountingprinciplesusedand significantestimatesmadebymanagement,aswelasevaluatingtheoveralgeneralpurpose financialstatementpresentation.ibelievethatmyauditprovidesareasonablebasisformyopinion. fairly,inalmaterialrespects,thefinancialpositionoffireprotectiondistrictno.3oflafourche ParishasofJune30,203andtheresultsofitsoperationsfortheyearthenendedinconformity Inmyopinion,thegeneralpurposefinancialstatementsreferedtoabovepresent withacountingprinciplesgeneralyaceptedintheunitedstatesofamerica. dateddecember19,203onmyconsiderationoffireprotectiondistrictno.3oflafourcheparish InacordancewithGovernmentAuditingStandards,Ihavealsoisuedmyreport internalcontroloverfinancialreportingandmytestsofitscompliancewithcertainprovisionsof laws,regulations,contractsandgrants.thatreportisanintegralpartofanauditperformedin acordancewithgovernmentauditingstandardsandshouldbereadinconjunctionwiththisreport inconsideringtheresultsofmyaudit.

4 (Continued) purposefinancialstatementstakenasawhole.theacompanyingfinancialinformationlistedas Myauditwasperformedforthepurposeoforminganopiniononthegeneral suplementaryinformationinthetableofcontentsispresentedforpurposesofaditionalanalysis andisnotarequiredpartofthegeneralpurposefinancialstatementsoffireprotectiondistrictno. 3ofLafourcheParish.Suchinformationhasbensubjectedtotheauditingproceduresapliedin theauditofthegeneralpurposefinancialstatementsand,inmyopinion,isfairlystated,inal materialrespects,inrelationtothegeneralpurposefinancialstatementstakenasawhole. AldonG.Wahl,Jr. CertifiedPublicAcountant December19,203 (2)

5 COMBINEDBALANCESHET-ALLFUNDTYPESANDACOUNTGROUPS June30,203 Cashandcashequivalents Acountsreceivable: Advaloremtaxes Insurancerebate Land Building,fixturesand equipment Totalasets Acountspayable Otheracruedliabilities Totaliabilities Fundequity Investmentingeneralfixed asets Fundbalance-unreserved, undesignated Totalfundequity Totaliabilitiesand fundequity GENERAL FLINT) $2,438,87$ 4,534 5,216 $12,893 4gOg 6fḷQR 2;4~7fi~ , R~0~ ~atna TOTALS (MEMORANDUM) ON/,Y $2,438,87 4,534 5, , R203 $12,893 5,370,312 5,370, ~76Xg 7.RO7951 Seacompanyingnotestofinancialstatements (3)

6 COMBINEDSTATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUND BALANCES ALGOVERNMENTALFUNDTYPES FortheyearendedJune30,203General Fund RI~.VI~NITI~.S Advaloremtaxes Intergovemental Interestincome Miscelaneous Totalrevenues I~XOal~NIT'ITI1RE.~ Publicsafety: Curent: Salariesandrelatedbenefits ProfesionalServices Colectionexpense Insurance Duesandsubscriptions Repairsandmaintenance Suplies Telephone Travelandscholing Utilities Uniforms Radioandcontracts Equipment-expendablesandrepair Physicals Fuel Miscelaneous CapitaloutlayTotalexpenditures Exces(deficiency)ofrevenues overexpenditures Fundbalances-July1 Fundbalances-June30 $1,830,62 76,608 2,286 2o=qg 369,93 5,730 57, , ,617 21,157 15,565 7,281 32,918 12,758 13,382 5, ,480 26, ~R30 1~1~ , f1 19A~t7~0 Seacompanyingnotestofinancialstatements. (4)

7 COMBINEDSTATEMENTOFREVENUES,EXPENDITURESANDCHANGESINFUND BALANCEBUDGET(GAP)ANDACTUAL-GENERALFUND FortheyearendedJune30,203 Advaloremtaxes Intergovemeotal Interestincome Miscelaneous Totalrevenues I~XPl~NDITIRI~R Publicsafety: Curent: Salariesandrelatedbenefits Profesionalservices Colectionexpense Insurance $1,830,62 76,608 2,286 VARIANCE FAVORABLE RTIDCd~T.(INTITAVORART,E) $1,415,0 61,0 15,0 75~0 $415,62 15,608 7, ,93 5,730 57, , ,617 21,157 15,565 7,281 32,918 12,758 13,382 5, ,480 26,923 ql6~r~o 1~1; ,19 1;~O/~40 $2a76~0 410,0 38,0 45,0 234,0 2,0 85,0 25,50 17,0 15,0 43,0 16,0 2,0 14,0 1,0 12,50 36,0 50:0 1;~16:0 40,067 32,270 (12,802) 71,958 1,235 30,383 4,343 1,435 7,719 10,082 3,242 8,618 8, ,020 9,07 I~ ~7R~ 838,19 yingnotestofinancialstatements. (5)

8 NOTESTOFINANCIALSTATEMENTS INTRCIDTICTON LafourcheonMay13,1953.ThedistrictservestheareaofLafourcheParishthremilesnorthofthe FireProtectionDistrictNo.3ofLafourcheParishwascreatedbythePolicyJuryoftheParishof lntracoastalwaterway,southtothejefersonparishline,westothetereboneparishlinealongla 24inthecomunityofGrandBois.Thedistrictprovidesfireprotectionservices. BASISOFPRESENTATION preparedinconformitywithacountingprinciplesgeneralyaceptedintheunitedstatesofamerica ThefinancialstatementsoftheFireProtectionDistrictNo.3ofLafourcheParishaveben asapliedtogovernmentunits.thegovernmentacountingstandardsboard(gasb)isthe aceptedstandard-setingbodyforestablishingovernmentalacountingandfinancialreporting principles. REPORTINGENTITY whichcomponentunitshouldbeconsideredpartofthereportingentityforfinancialreporting purposes.thebasicriterionforincludingapotentialcomponentunitwithinthereportingentityis GovernmentAcountingStandardsBoardStatementNo.14establishedcriteriafordetermining acountability.thiscriteriaincludes: financialacountability.thegasbhasetforthcriteriatobeconsideredindeterminingfinancial 1.Apointingavotingmajorityofanorganization'sgoverningbody,and a. b TheabilityoftheParishtoimposeitswilonthatorganizationand/or Thepotentialfortheorganizationtoprovidespecificfinancialbenefitstorimpose specificfinancialburdensontheparish. 2.OrganizationsforwhichtheParishdoesnotapointavotingmajoritybutarefiscalydependent ontheparish. 3.Organizationsforwhichthereportingentityfinancialstatementswouldbemisleadingifdataof theorganizationisnotincludedbecauseofthenatureorsignificanceoftherelationship. district'sgoverningboardandtheyinturnselectachairpersonwhoisratifiedbythecouncilandhas BecausetheLafourcheParishCouncilapointstwofthefourapointedmembersofthe theabilitytoimposeitswilonthefiredistrict,thefiredistrictwasdeterminedtobeacomponent unitoflafourcheparish.theacompanyingfinancialstatementspresentinformationonlyonthe fundsmaintainedbythefiredistrictandonotpresentinformationonlafourcheparish,thegeneral governmentservicesprovidedbythatgovernmentunit,ortheothergovernmentalunitsthatcomprise thefinancialreportingentity. (6)

9 NOTESTOFINANCIALSTATEMENTS FUNDACOUNTING isconsideredafundoflafoureheparish.theoperationsofeachfundareacountedforwitha Thefiredistrict'sacountsareorganizedonthebasisofundsandacountgroups,eachofwhich separatesetofself-balancingacountsthatcompriseitsasets,liabilities,fundequity,revenues,and expenditures.thefiredistricthasonefund,ageneralfund,whichisdescribedasfolows: resourceswhicharerequiredtobeacountedforinotherfunds. financialresourcesexcepthoserequiredtoheacountedforinotherfunds.thefiredistricthasno TheGeneralfundisthegeneraloperatingfundofthefn:edistrict.Itisusedtoacountforal AcountGroup withmeasurementofinancialposition,notwithresultsofoperation.thedistrict'sacountgroup A~acountgroupisusedtoestabtishacountingcontrolandacountabifity.Itisconcernedonly isasfolows: notacountedforinproprietaryortrustfunds. GeneralFixedAsetsAcountGroup-Thisacountgroupisusedtoacountforfixedasets FIXEDASETS forinthegeneralfixedasetsacountgroup,ratherthaninthegovernmentalfund.publicdomainor infrastructuresarenotcapitalized.nodepreciationhasbenprovidedongeneralfixedasets.al Thefixedasetsusedinthegovernmentalfundtypeoperationsofthefiredistrictareacounted fixedasetsarevaluedathistoricalcost.thecostsofnormalmaintenanceandrepairsthatdonotad tothevalueoftheasetormaterialyextendasetlivesarenotcapitalized. BASISOFACOUNTING financialstatements.basisofacountingrelatestothetimingofmeasurementsmade,regardlesof Basisofacountingreferstowhenrevenuesandexpendituresarerecognizedandreportedinthe themeasurementfocusaplied. acountingwhereinrevenuesarerecognizedintheacountingperiodinwhichtheybecomeavailable andmeasurable.expendituresarerecognizedintheacountingperiodinwhichtheliabilityis Governmentalfunds(i.e.Generalfund)aremaintainedonthemodifiedacrualbasisof incured,ifmeasurable.insurancerebate,revenuesharingandadvaloremtaxrevenueare considered"measurable"wheninthehandsofintermediarycolectingovernmentsandare recognizedasrevenueathatime. (7)

10 NOTESTOFINANCIALSTATEMENTS BudgetAct.Theactrequiresthedistrictohavethebudgetcompletedandavailableforpublic inspectionolaterthanfiftendayspriortothebeginingofeachfiscalyear. ThebudgetpracticesofthefiredistrictareprescribedbytheLouisianaLocalGovernment generalyaceptedacountingprinciples(gap).thebudgetwasamendeduringthefiscalyear. Thefiredistrictpreparesabudgetforitsfund.Thebudgetisadoptedonabasisconsistentwith Amendmentstothebudgetmustbeaprovedbytheboard. ENCUMBRANCES Apropriationswhicharenotexpendedlapseatyearend. Encumbranceacountingisnotutilizedbythefiredistrict. CASHANDINVESTMENTS CASHANDCASHEQUIVALENTS timecertificatesofdeposit.atjune30,203thedistricthadnocertificatesofdeposit. Cashandcashequivalentsincludesdemandepositsinbanks.Investmentsconsistprimarilyof UnitedStates,certificatesofdepositofanybankdomiciledorhavingabranchoficeintheStateof Louisianaoranyotherfederalyinsuredinvestments. Louisianastatelawalowsalpoliticalsubdivisionstoinvestexcesfundsinobligationsofthe colateralizedataltimes.aceptablenlateralizationincludesthefdicinsuranceandthemarketvalue Statelawrequiresdeposits(cashandertificatesofdeposits)ofalpoliticalsubdivisionsbefuly ofsecuritiespurchasedandpledgedtothepoliticalsubdivision.obligationsoftheunitedstates,thestate oflouisianandcertainpoliticalsubdivisionsarealowedasecurityfordeposits.obligationsfumished assecuritymustbeheldbythepoliticalsubdivisionorwithanunafiliatedbankortrustcompanyforthe acountofthepoliticalsubdivision. Themarketvalueofthedemandepositsisequaltotheircost. (8)

11 NOTESTOFINANCIALSTATEMENTS COMPENSATEDABSENCES ANUALANDSICKLEAVE employesacumulateanualeaveatarateof3.08hoursperpaydayforthefirstfiveyearsof CompensatedabsencesareacountedforinacordancewithGASBStatementNo.16.Fultime employmentandatarateof4.62hoursthereafter.ful-timemployesacumulatesickleaveata rateof2.5hoursperpayday.(paydaysarebi-wekly.)themaximumacumulationis37hours forsupervisorypersoneland27hoursforalotherpersonel.oncethemaximumismethe employeispaidonehourspayforeverytwohoursovermaximum.theliabilityforleave privilegesatjune30,203isestimatedtobe$31,819whichisrecordedinthedistrict's governmentalfund. COMPENSATORYLEAVE transfer.theliabilityforacruedpayablecompensatoryleaveatjune30,203isestimatedtobe $4,960whichisrecordedinthedistrict'sgovernmentalfired. Compensationpaidwilbebasedonthemploye'shourlyrateofpayaterminationor TOTALCOLUMNSONSTATEMENTS theyarepresentedonlytofacilitatefinancialanalysis.datainthesecolumnsdonotpresent financialpositionandresultsofoperationsinconformitywithgeneralyaceptedacounting TotalcolumnsonthestatementsarecaptionedMemorandumOnly(overview)toindicatethat REVENUERECOGNITION-PROPERTYTAXES principles.neitherisuchdatacomparabletoaconsolidation. year,andbecomedelinquentondecember31.thetaxesaregeneralycolectedindecember,january Advaloremtaxesareasesedonacalendaryearbasis,becomedueonNovember15ofeach andfebruaryofthefiscalyear.advaloremtaxes(whicharebasedonpopulationandhomesteadsinthe parish)arerecordedintheyearthetaxesarereceived.substantialyaltaxesthatwilbecolectedfor theyeararereceivedbeforejune30,therefore,iftaxeswererecordedwhenasesedtheamount recordedwouldnotbematerialydiferentfromtheamountinthefinancialstatements. USEOFESTIMATES principlesrequiresmanagementomakestimatesandasumptionsthatafecthereportedamountsof Thepreparationofinancialstatementsinconformitywithgeneralyaceptedacounting asetsandliabilitiesandisclosureofcontingentasetsandliabilitiesathedateofthefinancial statementsandthereportedamountsofrevenuesandexpensesduringthereportingperiod.actual resultscouldiferfromthosestimates. (9)

12 F NOTESTOFINANCIALSTATEMENTS CASHANDCASHEQUIVALENTS ThecaryingamountsforcashandinvestmentsareasfolowsfortheyearendedJune30,203 Noninterest-bearingdemandeposits Moneymarketacounts $63,69 Certificatesofdeposits 2,375,208 deposit)was$2,438,87andthebankbalancewas$2,42,26.cashandcashequivalentsarestatedatcost,which aproximatesmarket.thedepositsatjune30,203weresecuredasfolows: AtJune30,203,thecaryingamountoftheFireDistrict'scashandinvestments(timecertificatesof C.a~h~,a}fivalentg Cgh CertificatesOther CaryingAmountonBalanceShet~;a38:lq7 nfflen~itg BankBalances: $ a:insured(fdic)oreolateralizedwithsecuritiesheld bythentityoritsagent b:colateralizedwithsecurities inthentity'sname ~a2~26 heldbypledgingfinancialinstitution'strustdepartmentor c:uncolaterlized,includingany agentinthentity'sname securitiesheldforthentity butnotinthentity'sname TOTALBankBalances Therewerenouncolateralizedsecuritiesfitingthedescriptionin(c)aboveduringtheyear (lo)

13 NOTESTOFINANCIALSTATEMENTS Asumaryofchangesingeneralfixedasets: BalanceJune30,202 Aditions Retirements $82,019 land 70,0 Buildingand Eqnipment $5,017,235$5,09,254 Tntal 20,258 0/90 290,258 10='20 BalanceJune30,203 ServiceDistrictNo.1ofLafourcheParishtoprovidecomunicationservices,includingdispatchingofcals,ona DuringtheyeartheFireDistrictwaspartytoanintergovementalagrementwithAmbulance twenty-fourhouradaybasis,sevendaysawekfortheambulancedistrictatafeof$5,0perquarter. TheFireDistricthasnoPostEmploymentBenefits. RevisedStatute40:1498A. PerdiempaymentsarepresentedonScheduleI.TheperdiempaymentsareauthorizedbyLouisiana RevenueCode.Employeswhoarereasonablyexpectedtoreceiveatleast$5,0incompensationforthe calendaryearorwhoreceivedatleast$5,0inthepreviouscalendaryearareligibletoparticipateinthe DuringtheyearendedJune30,202thedistrictestablishedaplanunderSection408(p)oftheIntemal plan.employesare10%vestedathetimeofthecontribution.theplandoesnotisueastand-alone report. grosearnings. 1.Employesarealowedtocontributeanamountuptotheleserof$8,0orthemploye's 2.Themployer'smatchingcontributionratewasthre(3)percentofgroswagesofparticipating (1)

14 NOTESTOFINANCIALSTATEMENTS 3.(a)Matchingcontributions: continued) eacheligiblemploye'sacountequaltothemploye'salaryreductioncontributionsuptoalimitof 3%ofthemploye'scompensationforthecalendaryear. (i)foreachcalendaryear,theemployerwilcontributeamatchingcontributionto calendaryearsduringthe5-yearperiodendingwiththecalendaryearthereductionisefective;and(3) (i)themployermayreducethe3%limitforthecalendaryearin(i)onlyif: Eachemployeisnotifiedofthereducedlimitwithinareasonableperiodoftimebeforethemployes' (1)Thelimitisnotreducedbelow1%;(2)Thelimitisnotreducedformorethan2 60-dayelectionperiodforthecalendaryear. maymakenonelectivecontributionsequalto2%ofcompensationforthecalendaryeartotheacountof (lo)nonelectivecontributions: (i)foranycalendaryear,insteadofmakingmatchingcontributions,theemployer eacheligiblemployewhohasaleast$5,0incompensationforthecalendaryear.nomorethan $20,0incompensationcanbetakenintoacountindeterminingthenonelectivecontributionfor eacheligiblemploye.(i)foranycalendaryear,theemployermaymake2%nonelectivecontributions insteadofmatchingcontributionsonlyif: bemadeinsteadofamatchingcontributionand (1)Eacheligiblemployeisnotifiedthata2%nonelectivecontributionwil employes'60-dayelectionperiodforthecalendaryear. (2)Thisnotificationisprovidedwithinareasonableperiodoftimebeforethe expenditures,thedistrictdoesnotguarantebenefitsundertheplan. 4.Otherthanitscontributionmadetotheparticipants'acountsandrecordedas brokeragefirm. 5.Alamountsaremaintainedineachindividual:sacountadministeredbya chacontributionrates,etc.arespecifiedintheoriginalcontract. 6.Otheregulationsgoverningoptionssuchasprematurewithdrawalsand bytheplan.thedistrict'scontributionwas$8,501(3%ofcoveredpayrol).employecontributions ThetotalpayrolfortheyearendedJune30,203was$34,819ofwhich$283,367wascovered totheplanamountedto$14,65. Therearenolawsuitspendingagainsthedistrict. of,damagetoandestructionofasets;erorsandomisions;andnaturaldisastersforwhichthe TheDistrictisexposedtovariousrisksoflosrelatedtoworkerscompensation;torts;theft Districtcariescomercialinsurance.Nosetlementsweremadeduringtheyearthatexcededthe District'sinsurancecoverage. (12)

15 SUPLEMENTARYINFORMATION

16 KimBreaux RuelDouvilier LaurenceMounic RandyRicheaux JulianSmith SCHEDULEOFPERDIEMSPAIDCOMISIONERS SCHEDULEI ForTheYearEndedJune30,203 NUMBEROF MI~I~.TIN~,q AM(3I~/T $ (13)

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18 PHONE:(985) ALDONG.WAHL,JR.,CPA APROFESIONALCORPORATION FAX;(985) LAROSE,LA70373 P.O.BOX965 REPORTINGBASEDONANAUDITOFINANCIALSTATEMENTSPERFORMED REPORTONCOMPLIANCEANDONINTERNALCONTROLOVERFINANCIAL INACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS BoardofComisioners FireProtectionDistrictNo,3 oflafourcheparish IhaveauditedthegeneralpurposefinancialstatementsofFIREPROTECTIONDISTRICTNO.3 oflafourcheparish,componentunitoflafourcheparish,asofandfortheyearendedjune 30,203,andhaveisuedmyreporthereondatedDecember19,203.Iconductedmyauditin acordancewithauditingstandardsgeneralyaceptedintheunitedstatesofamericandthe standardsaplicabletofinancialauditscontainedingovernmentauditingstandards,isuedbythe ComptrolerGeneraloftheUnitedStates. AspartofobtainingreasonableasuranceaboutwhetherFIREPROTECTIONDISTRICTNO.3of Cnmpliance performedtestsofitscompliancewithcertainprovisionsoflaws,regulations,contractsandgrants, LAFOURCHEPARISH'sgeneralpurposefinancialstatementsarefreofmaterialmistatement,I noncompliancewithwhichcouldhaveadirectandmaterialefectonthedeterminationofinancial statementamounts.however,providinganopiniononcompliancewiththoseprovisionswasnot anobjectiveofmyauditand,acordingly,idonotexpresuchanopinion.theresultsofmytests disclosednoinstancesofnoncompliancethatarerequiredtobereportedundergovernment AuditingStandards. Inplaningandperformingmyaudit,IconsideredFIREPROTECTIONDISTRICTNO.3of LAFOURCHEPARISH'sinternalcontroloverfinancialreportinginordertodeterminemy auditingproceduresforthepurposeofexpresingmyopiniononthegeneralpurposefinancial statementsandnotoprovideasuranceontheinternalcontroloverfinancialreporting.my considerationoftheinternalcontroloverfinancialreportingwouldnotnecesarilydiscloseal matersintheinternalcontroloverfinancialreportingthatmightbematerialweakneses.a materialweaknesisaconditioninwhichthedesignoroperationofoneormoreoftheintemal controlcomponentsdoesnotreducetoarelativelylowleveltheriskthatmistatementsinamounts thatwouldbematerialinrelationtothegeneralpurposefinancialstatementsbeingauditedmay ocurandnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseofperforming theirasignedfunctions.inotednomatersinvolvingtheinternalcontroloverfinancialreporting anditsoperationthaticonsidertobematerialweakneses. (14) MEMBERSAMERICANINSTITUTEOFCERTIFIEDPUBLICACOUNTANTS LOUISIANASOCIETYOFCERTIFIEDPUBLICACOUNTANTS

19 FIREPROTECTIONDISTRICTNO.3 REPORTONCOMPLIANCEANDONINTERNALCONTROLOVERFINANCIAL OFLAFOURCHEPARISH REPORTINGBASEDONANAUDITOFINANCIALSTATEMENTSPERFORMED INACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS (continued) ThisreportisintendedfortheinformationoftheBoardofComisioners,managementandthe LegislativeAuditoroftheStateofLouisianandisnotintendedtobeandshouldnotbeusedby anyoneotherthanthesespecifiedparties. December19,203 AldonG.Wahl,Jr. CertifiedPublicAcountant 05)

20 FORTHEYEARENDEDJUNE30,203 SCHEDULEOFINDINGS SECTIONISUMARYOFAUDITOR'SRESULTS A)FinancialStatements Typeofauditor'sreportisued:unqualified Internalcontroloverfinancialreporting: ~Materialweaknes(es)identified? ~Reportablecondition(s)identifiedthatare notconsideredtobematerialweaknes? _yes _yes Xno xnonereported Noncompliancematerialtofinancialstatements Noted? B)FederalAwards _yes xno FireProtectionDistrictNo.3ofLafourcheParishdidnotreceivefederalawardsduringthe yearendedjune30,203. SECTIONIFINANCIALSTATEMENTFINDINGS Nomaterswerereported. SECTIONIFEDERALAWARDFINDINGSANDQUESTIONEDCOSTS SECTIONIV Notaplicable. AmanagementleterwasnotisuedinconectionwiththeauditfortheyearendedJune (16)

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22 SCHEDULEOFPRIORYEARFINDINGS FORTHEYEARENDEDJUNE30,203 SECTIONI-INTERNALCONTROLANDCOMPLIANCEMATERIALTOTHE GENERALPURPOSEFINANCIALSTATEMENTS NomaterialweakneseswerereporteduringtheauditfortheyearendedJune30,202 NoreportableconditionswerereporteduringtheauditfortheyearendedJune30,202. AWARDS SECTIONIFINDINGS-INTERNALCONTROLANDCOMPLIANCE-FEDERAL 202FireProtectionDistrictNo.3didnotreceivefederalawardsduringtheyearendedJune30, SECTIONIMANAGEMENTLETER AmanagementleterwasnotisuedinconectionwiththeauditfortheyearendedJune30, 202. (17)

23 MANAGEMENT'SCORECTIVEACTIONPLAN FORTHEYEARENDEDJUNE30,203 SECTIONINTERNALCONTROLANDCOMPLIANCEMATERIALTOTHE GENERAL-PURPOSEFINANCIALSTATEMENTS NomaterialweakneseswerereporteduringtheauditfortheyearendedJune30,203 NoreportableconditionswerereporteduringtheauditfortheyearendedJune30,203 SECTIONINTERNALCONTROLANDCOMPLIANCEMATERIALTOFEDERAL AWARDS FireProtectionDistrictNo.3ofLafoureheParishdidnotreceivefederalawardsduring theyearendedjune30,203. SECTIONIMANAGEMENTLETER AmanagementleterwasnotisuedinconectionwiththeauditfortheyearendedJune 30,203. (18)