ReleaseDater'/-Z~t~o~
|
|
- Wilfrid Curtis
- 5 years ago
- Views:
Transcription
1 FINANCIALSTATEMENTSANDAUDITOR'SREPORT document.acopyofthereporthasbensubmitedto thentityandotherapropriatepublicoficialṣthe Underprovisionsofstatelaw,thisreportisapubtc reportisavailableforpublicinspectionathebaton apropriate,atheoficeoftheparishclerkofcou~t. RougeoficeoftheLegislativeAuditorand.where ReleaseDater'/-Z~t~o~ CASCIO,DAVIS&SCHMIDȚLP CertifiedPublicAcountants
2 TABLEOFCONTENTS INDEPENDENTAUDITOR'SREPORT PAGE 3 GENERALPURPOSEFINANCIALSTATEMENTS CombinedBalanceShet-AlFundTypesandAcount Groups 4 StatementofRevenues,ExpendituresandChangesin FundBalance-AlGovernmentalFundTypes NOTESTOFINANCIALSTATEMENTS REPORTONCOMPLIANCEANDONINTERNALCONTROLOVERFINANCIAL REPORTINGBASEDONANAUDITOFINANCIALSTATEMENTS PERFORMEDINACORDANCEWITHGOVERNMENTAUDITING STANDARDS SCHEDULEOFINDINGSANDQUESTIONEDCOSTS 16
3 FL~CtSJ.Casc:o,CPA JANE.DAm,CPA S~mA.Som~T,CPA AMI~ICAM~ SOClrVorLovtsot~,Cegrnrl~ P0SLICACOUrCrAh'rS OFCI~ITIFI~ Pulu~Acol/~rAlVrS D AsesorThirdMunicipalDistrict, ParishofOrleans MunicipalDistrict,ParishofOrleans,asofandfortheyearthenended,aslisted WehaveauditedtheacompanyingeneralpurposefinancialstatementsoftheAsesor,Third inthetableofcontents.thesegeneralpurposefinancialstatementsaretheresponsibilityofthe Asesor,ThirdMunicipalDistrict,ParishofOrleans.Ouresponsibilityistoexpresanopinionon thesegeneralpurposefinancialstatementsbasedonouraudit.theprioryearsumarized informationhasbenderivedfromthedistrict's202financialstatementsand,inoureportdated June20,203,wexpresedanunqualifiedopiniononthesefinancialstatements. StatesofAmericandGovernmentAuditin~Standards,isuedbytheComptrolerGeneralofthe UnitedStates.Thosestandardsrequirethatweplanandperformtheauditobtainreasonable WeconductedourauditinacordancewithauditingstandardsgeneralyaceptedintheUnited asuranceaboutwhetherthegeneralpurposefinancialstatementsarefreofmaterialmistatement. Anauditincludesexamining,onatestbasis,evidencesuportingtheamountsandisclosuresinthe generalpurposefinancialstatements.anauditalsoincludesasesingtheacountingprinciplesused andsignificantestimatesmadebymanagement,aswelasevaluatingtheoveralgeneralpurpose financialstatementpresentation.webelievethatourauditprovidesareasonablebasisforour opinion materialrespects,thefinancialpositionoftheasesor,thirdmunicipaldistrict,parishoforleans, asof,andtheresultsofitsoperationsfortheyearthenendedinconformitywith İnouropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly,inal acountingprinciplesgeneralyaceptedintheunitedstatesofamerica. June18,204onourconsiderationoftheAsesor,ThirdMunicipalDistrict,ParishofOrleans' InacordancewithGovernmentalAuditineStandards,wehavealsoisuedoureportdated internalcontroloverfinancialreportingandourtestsofitscompliancewithcertainprovisions&laws andregulations. Metairie,Louisiana June18, LakeVilaDrive~Suite20~Metairie,LA702~(504) ~FAX(504)
4 ALFUNDTYPESANDACOUNTGROUPS COMBINEDBALANCESHET- GOVERNMENTALACOUNT FUNDTYPE GROUP TOTALS ASETS Cash(NoteB) $6,847 Investments(NoteA3) 108,57 $6, ,57 $17, ,252 Fixedasets Receivables(NoteC) 43,927 43,927 35,616 (NotesA5andD) Totalasets $ $ ,695 _~5 $ $308, LIABILITIESANDFUND EQUITY Liabilities Acountspayable Acruedliabilities $9, $9, $10,61601 Totaliabilities 10,206 10,206 1,262 FundEquity Investmentingeneralfixed Fundbalance-undesignated asets 209,145 Totalfundequity Totaliabilitiesand 209,145 48, ,695 24L638 48, , ,695 fundequity Theacompanyingnotesareanintegralpartofthistatement
5 ASESOR THIRDMUNICIPALDISTRICT STATEMENTOFREVENUES,EXPENDITURESAND CHANGESINFUNDBALANCE- ALGOVERNMENTALFUNDTYPES Fortheyearended REVENUES Intergovernmentalrevenue BoardofAsesors Alotment Revenuesharing Documentransferfes Interestincome Otherincome TOTALREVENUES EXPENDITURES Personalservicesandrelatedbenefits Travel Operatingexpenses Materialsandsuplies TOTALEXPENDITURES GENERALFUND EXCESOFEXPENDITURESOVEREVENUES Fundbalance-undesignated,beginingofyear Fundbalance-undesignated,endofyear Theacompanyingnotesareanintegralpartofthistatement. $274,359 72,92 285,07 1, MEMORANDUM ONLY-202 $306,216 73, ,904 5,062 8, , , , ,360 4, ,76 (39,493) 248,638 $ , , (49,91) 298,629 $248638
6 edinthepreparationof 1.ReportingEntity AsprovidedbyArticleVI,Section24oftheLouisianaConstitutionof1974,thereshalbe sevenasesorsinneworleans,whoshalcomposetheboardofasesorsfororleansparish. OneshalbelectedfromeachmunicipaldistrictofNewOrleans,andeachshalbearesident ofthedistrictfromwhicheiselected.theasesorshalbelectedathesametimeasthe municipaloficersofneworleans,fortermsofouryearseach.intheventavacancyocurs inanyoneofthesevenasesors'once,theboardofasesorshalapointaninterim asesorfortheunexpiredterm. valoremtaxation.theasesorisauthorizedtoapointasmanydeputiesasmaybenecesary Theasesorasesesalrealandmoveablepropertyinhismunicipaldistrictsubjectoad fortaxpayersinhisdistrict.thedeputiesareauthorizedtoperformalfunctionsoftheofice, butheasesorisoficialyandpecuniarilyresponsiblefortheactionsofthedeputies. Forfinancialreportingpurposes,theasesorincludesalfundsandacountsgroupsthatare controledbytheasesorasanindependentlyelectedparishoficial.theactivitiesofother independentlyelectedparishoficialsandmunicipalevelgovernmentsarenotincludedwithin theacompanyingfinancialstatementsastheyareconsideredautonomousgovernments.these unitsofgovernmentisuefinancialstatementseparatefromthatoftheparishasesors. TheasesmentrolsoftheAsesor,ThirdMunicipalDistrict,ParishofOrleansfortheyears 203and204areasfolows: Realestate Personalproperty Publicservicerols $518,431,046 Year ,037,345 $546,171,10 Year204 Leshomesteadexemptions Total 691,215,931 68,747,540 1,571,036 Netamount $473,132, ,083,69 724,695,836 $50,784,
7 NOTESTOFINANCIALSTATEMENTS-CONTINUED NOTEA-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-CONTINUED TheacompanyingfinancialstatementsoftheAsesor,ThirdMunicipalDistrict,Parishof Orleans,havebenpreparedinconformitywithgeneralyaceptedacountingprinciples (GAP)asapliedtogovernmentalunits.TheGovernmentalAcountingStandardsBoard (GASB)istheaceptedstandard-setingbodyforestablishingovernmentalacountingand financialreportingprinciples. InvestmentsrepresentfundsdepositedintheLouisianaAsetManagementPol,.astate sponsoredexternalinvestmentpol.thisinvestmentisnotrequiredtobecategorizedunder GovernmentAcountingStandardsBoardStatementNo.3. 4.FundAcounting TheAsesor,thirdMunicipalDistrict,ParishofOrleans,usesafundandanacountgroupto reportonitsfinancialpositionandresultsofitsoperations.fundacountingisdesignedto demonstratelegalcomplianceandtoaidfinancialmanagementbysegregatingtransactions relatingtocertaingovernmentfunctionsoractivities.afundisaseparateacountingentity withaself-balancingsetofacounts.anacountgroupisafinancialreportingdevicedesigned toprovideacountabilityforcertainasetsandliabilitiesthatarenotrecordedinthefunds becausetheydonotdirectlyafectnetexpendableavailableresources.thefundandacount Groupresentedinthefinancialstatementsaredescribedasfolows: GeneralFund TheGeneralFund,asprovidedbyLouisianaRevisedStatute47:1906,istheprincipaloperating fundoftheasesor,thirdmunicipaldistrict,parishoforleansandacountsforalfinancial resources,excepthoserequiredtobeacountedforintheacountgroup.revenuesare acountedforinthegeneralfundbaseduponthepurposeforwhichtheyaretobespentand themeansbywhichspendingactivitiesarecontroled.compensationreceivedfromthevarious taxingbodies,prescribedbyformulainlouisianarevisedstatutes47: isacounted forinthefund.
8 NOTESTOFINANCIALSTATEMENTS-CONTINUED NOTEA-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-CONTINUED GeneralFixedAsetsAcountGroup Generalfixedasetsarenotcapitalizedinthefundsusedtoacquirethem.Instead,capital acquisitionsarereflectedasexpendituresingovernmentalfunds,andtherelatedasetsare reportedinthegeneralfixedasetsacountgroup.alpurchasedfixedasetsarevaluedat costwherehistoricalrecordsareavailableandatanestimatedfairmarketvalueonthedate received. Thecostsofnormalmaintenanceandrepairsthatdonotadtothevalueoftheasetsor materialyextendasetslivesarenotcapitalized. AsetsintheGeneralFixedAsetsAcountGrouparenotdepreciated 5.BasisofAcounting Theacountingandfinancialreportingtreatmentapliedtoafundisdeterminedbyits measurementfocus.thegeneralfundisacountedforusingacurentfinancialresources measurementfocus.withthismeasurementfocus,onlycurentasetsandcurentliabilitiesare generalyincludedonthebalanceshet.theoperatingstatementofthegeneralfundpresents increases(i.e.,revenuesandotherfinancingsources)andecreases(i.e.,expendituresandother financinguses)inetcurentasets. Themodifiedacrualbasisofacountingisusedbyalgovernmentalfundtypes.Underthe modifiedacrualbasisofacounting,revenuesarerecognizedwhensusceptibletoacrual(i.e., whentheybecomebothmeasurableandavailable)."measurable"meanstheamountofthe transactioncanbedeterminedand"available"meanscolectiblewithinthecurentperiodor sonenoughthereaftertobeusedtopayliabilitiesofthecurentperiod.thegovernment considerspropertytaxesasavailableiftheyarecolectedwithin60daysateryearend.aoneyearavailabilityperiodisusedforevenuerecognitionforalothergovernmentalfund revenues.expendituresarerecordedwhentherelatedfundliabilityisincured.
9 NOTESTOFI2~ANCIALSTATEMENTS-CONTINUED NOTEA-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-CONTINUED TheBoardofAsesors,ParishofOrleans,legalyadoptsananualbudget,whichauthorizes theanualapropriationoftheasesor'sofice.thebudgetarypracticesincludepublicnotice, participationandinspection.aditionaly,theboardofasesor'sbudgetauthorizes suplementaryapropriationsduringtheyeartotheasesor,thirdmunicipaldistrict,parish oforleans.sincetheboardofasesorslegalyadoptsabudget,theasesor,third MunicipalDistrict,ParishofOrleans,isnotrequiredtofolowthelegalbudgetarypracticesof publicnotice,participationandinspections.whenabudgetisnotadopted,generalyacepted acountingprinciplesdoesnotrequirethepresentationofthestatementofrevenues, expenditures,andchangesinfundbalances-budgetandactual-algovernmentalfundtypes, consequentlythistatementisnotpresentedwiththebasicfinancialstatements. 7.Asesor'sSalaryandPersonalAlowances ThesalaryofeachAsesorintheParishofOrleansispaidbytheBoardofAsesors,Parish oforleans,andthereforeisnotincludedintheacompanyingfinancialstatements.inadition totheiranualsalary,theasesor,thirdmunicipaldistrict,parishoforleans,isgrantedten percent(10%)oftheiranualcompensationasapersonalexpenditurealowance,providedthat thetaxreceiptsoftherespectivetaxrecipientbodieshalnotbereduced.theamountof personalexpendituresincuredbytheasesor,thirdmunicipaldistrict,parishoforleans,is includedintheacompanyinggeneralpurposefinancialstatements. 8.TotalColumnsofCombinedStatements Totalcolumnsarecaptioned"MemorandumOnly"toindicatethatheyarepresentedonlyto facilitatefinancialanalysis.datainthesecolumnsdonotpresentfinancialposition,resultsof operationsorchangesinfinancialpositioninconformitywithgeneralyaceptedacounting principles.neitherisuchdatacomparabletoaconsolidation.
10 NOTESTOFINANCIALSTATEMENTS-CONTINUED NOTEA-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-CONTINUED 9.VacationandSickLeave ThemployesoftheAsesor,ThirdMunicipalDistrict,ParishofOrleans,earntwoweks ofvacationleaveachyearandearnoneandone-halfdaysofsickleaveachmonth. Vacationleavenotusedathendoftheyearisnotcariedovertothenextyear, consequentlyvacationleaveisnotacruedathendoftheyear.sickleaveislimitedto90 days.vacationandsickpayexpendituresarechargedtoperationswhentakenbythe employesoftheasesor,thirdmunicipaldistrict,parishoforleans.unusedsickleave canbetakenonlyintheventofilnesandisnotconvertibletopayuponterminationof employmentoretirement,acordingly,noacrualsarereflectedintheacounts. NOTEB-CASHDEPOSITS CashdepositsoftheAsesor,ThirdMunicipalDistrict,ParishofOrleansarefulycolateralized Acategorizationindicatingthelevelofriskatyearendfolows: CategoryI-InsuredorcolateralizedbytheFederalDepositInsuranceCorporation CategoryI-Colateralizedwithsecuritiesheldbythepledgingfinancialinstitution CategoryI-Uncolateralized Bank Balance I CashDeposits Category I HI $69,763 $ NOTEC-RECEIVABLES ReceivablesatconsistofDocumentTransferTaxes 10
11 NOTESTOFINANCIALSTATEMENTS-CONTINUED NOTED-GENERALFIXEDASETS-ACOUNTGROUP Asumaryofchangesingeneralfixedasetsfolows Balance 01/01/03 Equipment Oficeimprovements $15,234 AditionsRetirements Totalfixedasets$48,695 3,461 $ $ Balance 12/31/03 $15,234 3,461 NOTE-PENSIONPLAN $48,695 Alful-timemployesoftheAsesor,ThirdMunicipalDistricțParishofOrleans,aremembers ofthelouisianaasesor'sretirementsystem.inaditiontoemployepayroldeductions,a portionoftheboard'salotmentisremitedtotheretirementsystem. Theretirementsystemisastate-widedefinedbenefitmultiplemployerpublicretirementsystem. Thesystemisadministeredandcontroledbyaseparateboardoftrusteșwithcontributionrates aprovedbythelouisianalegislature.contributionsofparticipantsandtheboard'salotment arepoledwithinthesystemtofundacruedbenefits.theasesor,thirdmunicipaldistrict, ParishofOrleansdoesnotguarantethebenefitsgrantedbytheretirementsysteṃ FolowingisasumaryoftheLouisianaAsesor'sRetirementFundforthemostrecent valuationdate,whichwasseptember30,203. ActuarialValueofPlanAsets UnfundedPensionBenefitObligation 1)AmountoftheAsesor,ThirdMunicipalDistrict,Parish oforleans,curentyearcoveredpayrol AmountoftheAsesor,ThirdMunicipalDistrict,Parish oforleans,curentyeartotalpayrol
12 NOTESTOFINANCIALSTATEMENTS-CONTINUED NOTE-PENSIONPLAN-CONTINUED 2)AlfultimemployesoftheAsesor,ThirdMunicipal District,ParishofOrleans,aremembersoftheRetirement System. Retirementbenefitsarecomputedbasedonthehighesthirtysix(36)consecutiveorjoinedmonthsofsalary. Aparticipantmayretireaftertwelve(12)yearsofcreditable Serviceand5yearsofageorolder,oratage50with30 yearscreditableservice. TheLouisianaAsesor'sRetirementFundwascreatedby provisionofact91ofthe1950legislature,asamended,up toandincludingact256of1986andrequiredthefolowing provisions: TheAsesor,ThirdMunicipalDistrict,ParishofOrleans,was requiredtocontribute14%ofcoveredpayrolasofdecember 31,203,whichisremitedtotheLouisianaAsesor's RetirementFund. TheAsesor,ThirdMunicipalDistrict,ParishofOrleans,deducted 8%fromthesalariesoftheful-timemployesthroughOctober203. The8%forthemonthsofNovemberandDecember203waspaidfor bytheasesor,thirdmunicipaldistrict.thesefundsarealsoremited tothelouisianaasesor'sretirementfund. Employeactualcontributions Employeractualcontributions $21,036 TotalContributions $71,!17 50,081 Theasumptionsusedforvaluationwerethesameasthose utilizedfortheprioryear. 12
13 NOTESTOFINANCIALSTATEMENTS-CONTINUED NOTE-PENSIONPLAN-CONTINUED 6)TheLouisianaAsesor'sRetirementSystem,acost-sharing multiple-employerplan,doesnotconductseparatemeasurements ofasetsandpensionbenefitobligationsforindividualemployers Also,membershipdataisnotavailablebyindividualemployer. Theamountshownbelowasthe"pensionbenefitobligation"is astandardizedisclosuremeasureofthepresentvalueofpension benefitsforthestate-wideplan: ActiveMembers $158,173,685 Retires,beneficiariesandterminatedemployes 6,398,437 Totalpensionbenefitobligation Totalnetasetsavailableforbenefits 7)Thehistoricaltrendinformationshalbeincluded intheseparatelyisuedlouisianaasesor's RetirementFundanualreport. NOTEF-COMITMENTSANDCONTINGENCIES TheAsesor,ThirdMunicipalDistrict,ParishofOrleans,hasacancelableoperatingleasefor storagespaceasfolows: $50Monthly Terms AnualPayment $60 13
14 y~clsj.c~o,cpa JANE.DAv~CPA S'rgv~A.Sc~n~r~r,CPA AMI~IC~ 50cm~OrLo~s~C~r~ F~nt.lcAC~O~TM~I~ OFC~trlm ]F~UCAcCouw'~tm~ REPORTONCOMPLIANCEANDONINTERNALCONTROL FINANCIALSTATEMENTSPERFORMEDINACORDANCE OVERFINANCIALREPORTINGBASEDONANAUDITOF WITHGOVERNMENTAUDITINGSTANDARDS AsesorThirdMunicipalDistrict ParishofOrleans District,ParishofOrleans,asofandfortheyearended,andhaveisuedoureport Wehaveauditedthegeneral-purposefinancialstatementsoftheAsesor,ThirdMunicipal thereondatedjune18,204.weconductedourauditinacordancewithauditingstandardsgeneraly aceptedintheunitedstatesofamerica,andthestandardsaplicabletofinancialauditscontainedin GovernmentAuditingStandards,isuedbytheComptrolerGeneraloftheUnitedStates ParishofOrleans'financialstatementsarefreofmaterialmistatement,weperformedtestsofits compliancewithcertainprovisionsoflawsandregulations,noncompliancewithwhichcouldhavea AspartofobtainingreasonableasuranceaboutwhethertheAsesor,ThirdMunicipalDistrict, directandmaterialefectonthedeterminationofinancialstatementamounts.however,providingan opiniononcompliancewiththoseprovisionswasnotanobjectiveofourauditand,acordingly,wedo notexpresuchanopinion.theresultsofourtestsdisclosednoinstancesofnoncompliancethatare requiredtobereportedundergovernmentauditingstandards. nternalcontroloverfinancialrenortine ParishofOrleans'internalcontroloverfinancialreportinginordertodetermineourauditingprocedures forthepurposeofexpresingouropiniononthefinancialstatementsandnotoprovideasuranceon Inplaningandperformingouraudit,weconsideredtheAsesor,ThirdMunicipalDistrict, theinternalcontroloverfinancialreporting.ourconsiderationoftheinternalcontroloverfinancial reportingwouldnotnecesarilydisclosealmatersintheinternalcontroloverfinancialreportingthat mightbematerialweakneses.amaterialweaknesisaconditioninwhichthedesignoroperationof oneormoreoftheinternalcontrolcomponentsdoesnotreducetoarelativelylowleveltheriskthat mistatementsinamountsthatwouldbematerialinrelationtothefinancialstatementsbeingauditedmay ocurandnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheir asignedfunctions.wenotednomatersinvolvingtheinternalcontroloverfinancialreportingandits operationthatweconsidertobematerialweakneses. 270LakeVilaDrive*Suite20~Metairie,LA702~(504) ~FAX(504)
15 Auditorandisnotintendedtobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties. ThisreportisintendedfortheinformationanduseofmanagementandtheLouisianaLegislative UnderLouisianaRevisedStatue24:513,thisreportisdistributedbytheLegislativeAuditorasapublic document. Metairie,Louisiana June18,204 15
16 THIRDMUNICIPALDISTRICT ASESOR SCHEDULEOFINDINGSANDQUESTIONEDCOSTS YearEnded SUMARYOFAUDITOR'SREPORTONBASICFINANCIALSTATEMENTS WehaveauditedthefinancialstatementsofAsesorThirdMunicipalDistrictParishofOrleansasof andfortheyearendedandhaveisuedoureporthereondatedjune18,204,we conductedourauditinacordancewithauditingstandardsgeneralyaceptedintheunitedstatesof America,andthestandardsaplicabletofinancialauditscontainedinGovernmentAuditingStandards, isuedbythecomptrolergeneraloftheunitedstates.ourauditofthefinancialstatementsasof resultedinanunqualifiedopinion. SUMARYOFAUDITOR'SREPORTONINTERNALCONTROLANDCOMPLIANCE InternalControl Materialweakneses-NONE OtherConditions-NONE ComplianceMaterialtoFinancialStatements-NONE QUESTIONEDCOSTS-NONE PRIORYEARFINDINGS-NONE 16
Inouropinion,thefinancialstatementsreferedt~abovepresentfairly,ina] i
ORLEANSPARI~HCORONER NewOrleans,Lolsian6 CITYOFNEWORLEANS (AComponentUnit)i FortheyearendedJune3t0,197 Financla]Statements' IndependentAudJtots'_Report TotheOrleansParishCoroner Kelton&Company OneOakSquare,Ste1
More informationRECREATIONDISTRICT#2OFTHEPARISHOFCONCORDIA
OFICIAL DONOTSLq~IDOUT FILECOFY LEGISLATIVEAUDITOR RECEIVED (Xeroxne~uesary 97BAR31AI19:23 COpieSfromthis ~'~oyardplace RECREATIONDISTRICT#2OFTHEPARISHOFCONCORDIA CONCORDIAPARISHPOLICEJURY Monterey,Louisiana
More informationANUALFINANCIALSTATEMENTS. VILAGEOFANACOCO FortheYearEndedJune WITHAUDITOR'SREPORT
ANUALFINANCIALSTATEMENTS VILAGEOFANACOCO FortheYearEndedJune30.203 WITHAUDITOR'SREPORT VILAGEOFANACOCO,LOUISIANA ANUALFINANCIALREPORT TABLEOFCONTENTS JUNE30,203 Statements SchedulesPage(si INDEPENDENTAUDITOR'SREPORT
More informationCITYMARSHALOFEUNICE,LOUISIANA COMPILEDFINANCIALSTATEMENTS
CITYMARSHALOFEUNICE,LOUISIANA COMPILEDFINANCIALSTATEMENTS JUNE30,201 ['5'3 ~/'~co?y(; ~A'lt]O1:,":3,isionsof ic:~?";~:i.: ReleaseIO~te19ṭ.2-7"~~1 ',C:8,L!',':" CITYMARSHALOFEUNICE,LOUISIANA COMPILEDFINANCIALSTATEMENTS
More informationALEXANDRIACITYCOURT ALEXANDRIA,LOUISIANA
DONOT$1~iDOUT OFICIAt rilecop~ (Xeroxne(~sar/ c~,pi~h'omth~ C*P~cipLAC~ ALEXANDRIACITYCOURT ALEXANDRIA,LOUISIANA 0y@ (-: :"...~ jnderprovisionsofstate,i~w,this repogisa[:,~,{:,:c.l,ocihlor~t.a copyc.,fther'.)t:r~.h:v-l:~x:;~':jblil:-.
More informationAlexandria,Louisiana
~'1~b CONVENTIONANDVISITORSBUREAU ALEXANDRIA/PINEVILEAREA Alexandria,Louisiana December31,202 r'~:8sl Underprovision8ofstatelaw,thisreportisapublic documentacopyofthe~r~sportha~bensubmitedto thentityandotherapropriatepublicofi,slalsthe
More informationadministerstheparishjailsystemandexercisesdutiesrequiredbytheparishcourtsystem,suchasprovidingbailifs,
ReleaseDateZ~.t~/~/ LASALEPARISHSHERIF lena,louisiana *AsprovidedbyArticle"V,Section27oftheLouisianaConstitutionof1974,thesherifservesafour-yeartermas thechiefexecutiveoficerofthelawenforcementdistrictandex-oficiotaxcolectoroftheparish.thesherif
More informationFIRSTJUDJCIALDISTRICTCADOPARIS
OFICEOFTHEINDIGENTDEFENDER FIRSTJUDJCIALDISTRICTCADOPARIS DECEMBER3120 FIRSTJUDICIALDISTRICT.CADOPARISt OFICEOFTHEINDIGENTDEFENDER SHREVEPOP.T.LOUISIANA TABLEOFCONTENTS AUDITEDFINANCIAl.STATEMENTS IndependentAuditor'sReport
More informationBROUSARDI~ONOMICDEVELOPMENTCORPORATION
O~ CiAL / BROUSARDI~ONOMICDEVELOPMENTCORPORATION FinancialReport June30,197 EUGENE.CHIARULI,JR. Cert~edPublicAcountant TABLEOFCONTENTS Acountant'sCompilationReport GENERALi'URPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW)
More informationST.TAMMANYPARISHASESOR
I"EGI':~'riVF/~UDITOR- ~.,~CEIVED O~JUN28AHI'32 ST.TAMMANYPARISHASESOR AnualFinancialReport AsofandfortheYearEnded December31,203 Underprovisionsofstatelaw,thisreportisapublic document.ac.opyofthereporthasbensubmitedto
More informationOFICIAL FILECOPY DONOT$1L~DOUT. (Xe~'oxneces~-~ copie!;f~omthl~ COl~,KandPLAOIE In l[l~~: KELYWATERDISTRICT Columbia,Louisiana
DONOT$1L~DOUT OFICIAL FILECOPY (Xe~'oxneces~-~ copie!;f~omthl~ COl~,KandPLAOIE In l[l~~: KELYWATERDISTRICT Columbia,Louisiana GeneralPurposeFinancialStatements WithIndependentAuditor'sReport AsofandfortheTwoYearsEnded
More informationReleaseDate~~!~-'O-~
INDIGENTDEFENDERBOARD THIRDJUDICIALDISTRICT AGRED-UPONPROCEDURES DECEMBER31,202 Underprovisionsofstatelaw,thisreportisapublic documentacopyofthereporthasbensubmitledto thentityandotherapropriatepublicoficialsthe
More informationTereboneParishRecreationDistrictNọ6
OFICIAL DONOTSEr,:~;(~OT FILECOPY ~o~yandpi..'~ce BACKinFILE) #:,/)!"?,o" fo:, C~9f-=f=? FinancialReport (b,',-~'r,1 c~,j ṙq TereboneParishRecreationDistrictNọ6 Montegut,Lou#iana December31,197 tinderprovisionsofstatelaw,this
More informationCADOPARISHTAXASESOR SHREVEPORT,LOUISIANA DECEMBER31,203
CADOPARISHTAXASESOR SHREVEPORT,LOUISIANA DECEMBER31,203 CADOPARISHTAXASESOR SHREVEPORTLOUISIANA TABLEOFCONTENTS IndependentAuditor'sReport RequiredSuplementaryInformation: Management'sDiscusionandAnalysis
More informationWINPARISHASESOR WINFIELD,LOUISIANA
FILECOPY OFICIAL (XeroxnecesarX frornthai WINPARISHASESOR WINFIELD,LOUISIANA ANUALFINANCIALREPORT DECEMBER31,196 CO~E~S ACOUNTANTS'COMPILATIONREPORT COMPONEI~rUNITFINANCIALSTATEMENTS CombinedBalanceShet-AlFundTypesand
More informationf.~apublic ;blni[eoto ci~ly;,lhp
qz.-r:, CITYOFNATCH1TOCHES,CITYMARSIAL ANUAl.FINANCIALREPORT DECEMBER31,201 f.~apublic ;blni[eoto ci~ly;,lhp CityofNalchitoches,CityMarshal TABLEOFCONTENTS December31,201 IndependentAuditors'Report Exhibit
More information03DEC30/'J;I1: TheFinancialStatementsof Reporton. FIREPROTECTIONDISTRICTNO OFLAFOURCHEPARISH June30,203
03DEC30/'J;I1: TheFinancialStatementsof Reporton FIREPROTECTIONDISTRICTNO OFLAFOURCHEPARISH June30,203 CONTENTS FINANCIALSECTION CombinedBalanceShet-Alfundtypesand acountgroups CombinedStatementofRevenues,Expenditures,
More informationItisnotposibletoestimatethefairvalueoflongtermdebtowedtothefederalgovermentby
HOUSINGAUTHORITYOFTHETOWNOFLAKEARTHUR NOTESTOFINANCIALSTATEMENTS SEPTEMBER30.197 (Continued) NOTEG-DISCLOSURESABOUTFAIRVALUEOFINANCIALINSTRUMENTS Thefolowingmethodsandasumptionswereusedtoestimatethefairvalueofeachclasof
More informationANUALFINANCIALREPORT
~r,"-',,ir:,q~ ~"/":i:f'\'~i,~,'~v'"i3:29 TWENTY-SIXTItJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes ANUALFINANCIALREPORT StateofLouisiana DECEMBER31,20 TWENTY-SIXTHJUDICIALDISTRICTCOURTEXPENSEFUND
More informationFISKEUNIONFIREDISTRICT OakGrove,Louisiana. Theprincipleamountoftheleaseis$4,10.0.Theleasecalsfor6anual
FISKEUNIONFIREDISTRICT OakGrove,Louisiana FortheYearEndedDecember31,196 NotestotheFinancialStatements Theprincipleamountoftheleaseis$4,10.0.Theleasecalsfor6anual paymentsintheamountof$9,97.7each.afterthesixthpaymențthequipment
More informationALENPARISItLIBRARY Obcrlin,l,ouisiana. FinancialReport. YearEndedDecember3l,20
R~CtVF~O 2.01JUL-3it~~o:2~ ALENPARISItLIBRARY Obcrlin,l,ouisiana FinancialReport YearEndedDecember3l,20 Underprovisionsofstatetaw,thisreportIsa document.acopyofthereporthasbensuhm thentityandotherapro~,liat(,publicoficial
More informationWilhSuplementalInformationSchedules
GeneralPurposeFinancialStatements Forest,Louisiana WithIndependentAuditors'Report WilhSuplementalInformationSchedules AsofandfortheYearEnded December31,202 Forest,Louisiana GeneralPurposeFinancialStatements
More information01~U~-6rM3:38A~ITDIvIslo~
01~U~-6rM3:38A~ITDIvIslo~ TANGI-ST.HELENASOILANDWATERCONSERVATIONDISTRICT AMITE,LOUISIANA ANUALFINANCIALSTATEMENTS FORTHEYEARENDEDJUNE30,20 LOUISIANADEPARTMENTOFAGRICULTUREANDFORESTRY AUDITDIVISION TANGI-ST.HELENASOILANDWATERCONSERVATIONDISTRICT
More information02i12-I,;f:T0:k0 CITYOFM1NDEN,LOUISIANA ANUALFINANCIALREPORT SEPTEMBER30,202. Rou~t apr~ B~;.i_), t~2:;
/XG 02i12-I,;f:T0:k0 CITYOFM1NDEN,LOUISIANA ANUALFINANCIALREPORT SEPTEMBER30,202 B~;.i_), t~2:; Rou~t apr~ CITYOFMINDEN,LOUISIANA YearEndedSeptember30,202 AnualFinancialReport TABLEOFCONTENTS INDEPENDENTAUDITORS'REPORT
More informationCLAIBORNEVOLUNTARYCOUNCILONAGING,ING ANUALFINANCIALREPORT JUNE30,196
CLAIBORNEVOLUNTARYCOUNCILONAGING,ING ANUALFINANCIALREPORT JUNE30,196 CLAIBORNEVOLUNTARYCOUNCILONAGING,INC TABLEOFCONTENTS INDEPENDENTAUDITORS'REPORT ExhibitGage INDEPENDENTAUDITORS'REPORTONINTERNALCONTROL
More informationTereboneParishSalesandUseTaxDepartment Houma,Louisiana December31,198
FinancialReport TereboneParishSalesandUseTaxDepartment Houma,Louisiana December31,198 Underprevisionso~s~.atelaw,this repoltisapubicdocument.a copyofthereporthasbensubmittedtotheaudited,oreviewed, entityandotherapropriatepublic
More informationChangesinFundBalances-Budget(GAPBasis)
TABLEOFCONTENTS SUMARYOFAUDITOR'SRESULTSAND EXHIBIT PAGE INDEPENDENTAUDITOR'SREPORT SCHEDULEOFINDINGSANDQUESTIONEDCOSTS 12-3 FINANCIALSTATEMENTS GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW)
More informationRECEIVED LEGISLTtVEAUDITOR 201JUN25a~10:03
RECEIVED LEGISLTtVEAUDITOR 201JUN25a~10:03 Underprovisionsofstatelaw,til[;reportisaptJtJlc document.acopyoftherepolthasben[~uhmitedto thentityandotherapropri~tepublicoficials,lhe reportisavailableforpublicinspection~thebaton
More information,~?~'I'IZ TOWNOFCULEN,LOUISLANA ANUALFINANCIALREPORT JUNE30,202. ReleaseDate_~~L~_
,~?~'I'IZ TOWNOFCULEN,LOUISLANA ANUALFINANCIALREPORT JUNE30,202 ReleaseDate_~~L~_ TOWNOFCULEN,LOUISIANA TABLEOFCONTENTS INDEPENDENTAUDITORS'REPORT REPORTONCOMPLIANCEANDONINTERNALCONTROLOVER FINANCIALREPORTINGBASEDONANAUDITOFINANCIAL
More informationV~LAGEOFISHER,LOUISIANA ANUALFINANCIALREPORT Fortheyearended June30,20
OFiCiAL ~-~-~SENOUT FILECOPY copiesfromthis o~yandplace BACKinFILE) V~LAGEOFISHER,LOUISIANA ANUALFINANCIALREPORT Fortheyearended June30,20 thentityandotherapropriatepublicoficials.the Underprovisionsofstatelaw,thisreportisapublic
More informationFinancialReport St.TamanyCOuncilontheAging,Inc. Covington,Louisiana June30,196
FinancialReport St.TamanyCOuncilontheAging,Inc. Covington,Louisiana June30,196 jnoerprovisionsofstatelaw,th~s reportisapublicdocument.a copyofth,zropedhasbensubmittedtof~e;~uclited,oreviewed, ~ntity~ndot~erapropriatepublic
More information.LEGISL~.'i"P;~AUdiTOR RECEIVED FINANCIALSTATEMENTS. December31,202
.LEGISL~.'i"P;~AUdiTOR RECEIVED TOWNOFHAUGHTON,LOUISIANA XO3JUL-2PH2:46 FINANCIALSTATEMENTS December31,202 TOWNOFHAUGHTON,LOUISIANA TableofContents IndependentAuditor'sReport Pa~e GeneralPurposeFinancialStatements:
More informationBourgeoisBenet. WehaveauditedthegeneralpurposefinancialstatementsofTen'ebolmeParishRecreation
BourgeoisBenet TotheBoardofComisioners, TerebuneParishRecreationDistrictNo.6, Montegut,Louisiana. Distric,tNo.6(theDistrict),acomponentunitoftheTereboneParishConsolidatedGovermncnt, WehaveauditedthegeneralpurposefinancialstatementsofTen'ebolmeParishRecreation
More informationBRUCEHAREL&CO. CERTIFI]EDPUBLICACOUNTANTS AP~fesionalAcountingC<~po~tlon
BRUCEHAREL&CO. CERTIFI]EDPUBLICACOUNTANTS AP~fesionalAcountingC
More informationLAFAYETEPUBLICTRUST FINANCINGAUTHORITY Lafayete,Louisiana. FinancialReport. YearEndedMarch31,201
~rc~ive[} i.i~vft,jlor OIOC'{-3tlO:15 LAFAYETEPUBLICTRUST FINANCINGAUTHORITY Lafayete,Louisiana YearEndedMarch31,201 FinancialReport Underprovisionsofstatelaw,thisreportisapublic document.acopyoftilerepolthasbensi~bmi-~edto
More informationLITLE&ASOCIATES CERTIFIEDPUBLICACOUNTANTS
GeneralPurposeFinancialStatements Ruston,Louisiana WithSuplementalInformationSchedules AsofandfortheYearEnded June30,203 documentacopyoftherepo~ha;sb,'e~subn,~!tedto thentityandotherspopri-:~tep~,bhcoficio,isihe
More informationschedulehasbensubjectedtotheauditingproceduresapliedintheauditofthegeneral
(5) (AProfesionalAcountingCorporation) DONM.McGEHE Ruston,Louisiana71273-134 806NorthTrenton P.O.BOX134 NDEPENDENTAUDITOR'SREPORTONSCHEDULE OFEDERALFINANCIALASISTANCE HonorableStephenHamons,Mayor TownofDubach
More informationReleaseDate~.~!/3Q!01_'~7
ARCHIBALI)-ALTOFIREPROTECTIONDISTRICT RICItLANDPARISHPOLICEJURY OFRICHLANDPARISH Rayvile,Louisiana ComponenlUnitFhtmleialStatemealts AsofmidforfileYearEnded December31,20 ReleaseDate~.~!/3Q!01_'~7 ARCHIBALD-ALTOFIREPROTECTIONDISTRICT
More informationReleaseDateJ22.fiL'~'~
CONCORDIAPARISHCLERKOFCOURT AsofandfortheYearEndedJune30,203 GeneralPurposeFinancialStatements WithSuplementalInformationSchedules WithIndependentAuditors'Report Underprovisionsofstatelaw,thisreportisapublic
More informationVILAGEOFSLAUGHTER,LOUISIANA JUNE30,198 GENERALPURPOSEFINANCIALSTATEMENTS
~,.~Il.EOPY LI:S" GENERALPURPOSEFINANCIALSTATEMENTS VILAGEOFSLAUGHTER,LOUISIANA JUNE30,198 Underprovisionsofst3telaw,this reportis~3pub!it,:~o(:urnenta copyofihereportha:~bensl~bn:ittedtotheah
More informationHECEIVED. "be;~y;~,o-u'f (Xoroxneces~,a~y copie~,frolnhds copyaridplace BACKinFIL) ,-,~ tor CITYOFKAPLAN,LOUISIANA FINANCIALREPORT JUNE30,198
HECEIVED,-,~ tor CITYOFKAPLAN,LOUISIANA FINANCIALREPORT JUNE30,198 FI~COPy 0t'FICI/l. "be;~y;~,o-u'f (Xoroxneces~,a~y copie~,frolnhds copyaridplace BACKinFIL) (:!i~,, :;: rj[~l(:,:~}~th~'i:mli{;i~{'ie~koic:ou~t
More informationCr'!CIAL Ft~.[COPY. DONOTSL'NDour. (Xerox copiesfromthis cowar~i~,ce TOWNOFWH ITECASTLE, FINANCIALREPORT. September30,I97
DONOTSL'NDour Cr'!CIAL Ft~.[COPY (Xerox copiesfromthis cowar~i~,ce TOWNOFWH ITECASTLE, FINANCIALREPORT September30,I97 Underprovisionsofstate;aw,th~s reportisapublicdocumf~nt.a copyofthereporthasbensubmittedtotheaudited,oreviews.d,
More informationReleaseDate~;~_~- OiAg~?'tAl'10:32
ReleaseDate~;~_~- OiAg~?'tAl'10:32 VILAGEOFSIKF.S SIKES,LOUISIANA *TheVilageofSikeswasincorporatedundertheLawrasonActandtheVilageoperatesundertileMayor-Boardof Aldermanformofgovernment.TheVilageprovidesthefolowingsignificantservicestoitsresidentsasprovidedby
More information28[~]JL!~'~2GPHq:30 EASTBATONROUGEPARISH
REC~HEB LEGT'~,~_,~,f;"!~t~,UOTOR 28[~]JL!~'~2GPHq:30 EASTBATONROUGEPARISH BATONROUGE,LOUISIANA ASESOR'SOFICE FINANCIALREPORT December31,202 Certified PublicAcountants Advisors Busines 850UnitedPlazaBoulevard,Suite60,BatonRouge,Louisiana70809.Phone:(25)924-172/[aesimile:(25)927-8075
More informationO?~,~.?~/,i:?57. VilageofRosedale,Louisiana. YearendedDecember31,202. AnualFinancialStatements
VilageofRosedale,Louisiana AnualFinancialStatements YearendedDecember31,202 O?~,~.?~/,i:?57 VilageofRosedale,Louisiana YearendedDecember31,202 AnualFinancialStatements TableofContents Exhibit Page INDEPENDENTAUDITOR'SREPORT
More information%.':2~;,i';~-"26. underprovisionsofstatelaw,tils reportisapublicdocument.a copyofthereportha.~ber,submittedtolhe.:~pcited,o,"reviewed,
%.':2~;,i';~-"26 '' '/-,."-?R OFI',':t4{. D0~0TS)NDOUT F)LECL,'Y edya~dpt,~c:t (Xeroxf)ec~a~, C'U[Ii~S~fO(1(his TOWNOFMAMOu,LOUISIANA FINANCIALREPORT hackir~tit[:) FORTHEYEARENDED OFTHE DECEMBER31,195
More informationEVANGELINECONOMIC&PLANINGDISTRICTCOUNCIL. anaerprovisionsofstatelaw,this
EVANGELINECONOMIC&PLANINGDISTRICTCOUNCIL AUDITREPORT,INC. JUNE30,197 reportisapublicdocument.a copyofthereport,hasbensubmittedtotheaudited,oreviewed, entityandotherapropriatepublic oficials.]'hereportisavailablefor
More informationTereboneParishFireDistrictNo.6. AcountGroups 2-CombinedStatementofRevenues,ExpendituresandChangesin
TABLEOFCONTENTS TereboneParishFireDistrictNo.6 December31,196 INTRODUCTORYSECTION TitlePage TableofContents FINANCIALSECTION IndependentAuditor'sReport Exhibits 1-CombinedBalanceShet-GovernmentalFundTypesand
More informationF"<:~: O~-9A TOWNOFMELVILE,LOUISIANA. FinancialReport. YearEndedSeptember30,203
TOWNOFMELVILE,LOUISIANA FinancialReport YearEndedSeptember30,203 F"
More informationHoumaAreaConvention andvisitorsbureau
HoumaAreaConvention andvisitorsbureau AnualFinancialReport YearEndedDecember31.202 Asofandforthe Underprevisie~z~f~tat~!~,*,~thisregort{sa~)ubtic docurt~ent?,co':,':[f,~:;~){:;r~h~:;b~:'er~sl,bmitedto
More information04JUN25[HI=16. ~m~",:auditor. Jenings,Louisiana. JEFERSONDAVISPARISHASESOR FinancialStatements. AsofandfortheYearEndedDecember31,203
JEFERSONDAVISPARISHASESOR FinancialStatements Jenings,Louisiana AsofandfortheYearEndedDecember31,203 ~m~",:auditor 04JUN25[HI=16 document,acopyofthereporthasbensubmitedto Underprovisionsofstatelaw,thisreportisapublic
More informationVILAGEOFMOREAUVILE,LOUISIANA FinancialReport YearEndedJune30,20. Oi0%~?GI'~IB:~3
VILAGEOFMOREAUVILE,LOUISIANA FinancialReport YearEndedJune30,20 f~[t',?v!i. t[4
More informationadjustmentsandclosingentrieswereprepared.
Iiourgeoi$Benet COMUNICAT TotheHonorableDistrictJudges, SevententhJudicialDistrict, Thibodaux,Louisiana. fortheyearendeddecember31,196,wearerequiredtocomtmicatetothejudgescerlainmaters relatedtotheconductofouraudiṭ
More informationDistrict-JudicialExpenseFundfortheyearendedDecember31,197,Iobtainedanunderstandingof
HONORABLE.RUDOLPHMCINTYRE,JR., GLYND.ROBERTS,ANDGLENW.STRONG, ParishesofFranklin,Richland,andWestCarol,Louisiana IndependentAuditor'sReport JUDGESOFTHEFIFTHJUDICIALDISTRICT oninternalcontrolstructure,
More informationVILAGEOFSICILYISLAND,LOUISIANA AsofandfortheYearEndedJune30,20. WithSuplementalInformationSchedules
/ VILAGEOFSICILYISLAND,LOUISIANA AsofandfortheYearEndedJune30,20 GeneralPurposeFinancialStatements WithIndependentAuditors'Report WithSuplementalInformationSchedules Underprovisionsofstatelaw,thisreportisapublic
More informationReleaseDateli~"O. 030C'i31~"n-I0~ Prqb'EO
Prqb'EO 030C'i31~"n-I0~ OFICI/~L jd2y' DONOTSENDOUT FILEODPY (Xeroxnecesary copiesfromti~is copyandplace BACKinFILE/ ASCENSIONCOUNCILONAGING,INC. DONALDSONVILE,LOUISIANA June30,203 Underprovisionsofstatelaw.thiereportisapublic
More informationASUMPTIONPARISHPOIACEJURY NAPOLEONVILE.LOUISIANA GENERAL-PURPOSEFINANCIALSTATEMENTS DECEMBER31.201
ASUMPTIONPARISHPOIACEJURY NAPOLEONVILE.LOUISIANA GENERAL-PURPOSEFINANCIALSTATEMENTS DECEMBER31.201 Poslelhwat e&nelcrvle w.pncpa.com ASUMPTIONPARISHPOLICEJURY GENERAL-PURPOSEFINANCIALSTATEMENTS Napoleonvilc,Louisiana
More informationTRAVELERSAIDSOCIETYOFGREATERNEWORLEANS FINANCIALSTATEMENTSAND AUDITOR'SREPORT. June30,201
FINANCIALSTATEMENTSAND AUDITOR'SREPORT June30,201 Underprovisionsofstatelaw,thisreportisapunic document.acopyoftibereporthasbensubmitiedto thentityandotherapropriatept~bl]coficials.lhe reportisavailableforpubik:inspectionatheb~tol
More informationDepreciationisprovidedintheEnterpriseFundinamounts. suficienttorelatethecostofthedepreciableasetsto
TOWNOFMORINGSPORTLOUISIANA NotestoFinancialStatements June30.196 i.sumaryofsignificantacountingpolicies(continued): DepreciationisprovidedintheEnterpriseFundinamounts suficienttorelatethecostofthedepreciableasetsto
More information9o%-o~/y. FinancialReport TereboneParishRecreationDistrictNọ1 Schriever,Louisiana. December31, 198
DONOT~"ENDOUT FILECOPY OFICIAL ~Y.t,oxlt~ce~q~Ty c,opic~fe.~nth~s OopyandPtACE 13ACKi~FIRE) FinancialReport TereboneParishRecreationDistrictNọ1 Schriever,Louisiana December31, 198 Underprovisionsofstatelaw,this
More informationRe~easeUate1,2./,'q"03
GeneralPurposeFinancialStatementsWith TOWNOFCLAYTON,LOU/S/ANA AsofandfortheYearEndedJune30,203 WithSuplementalInformationSchedules IndependentAuditor'sReport Underprovisionsofstatelaw,thisreportisepublic
More informationAsofandfortheYearEndedDecember31,201
ALENPARISHPOLICEJURY OBERLIN,LOUISIANA COMPACTFUND AsofandfortheYearEndedDecember31,201 FINANCIALSTATEMENTS CONTENTS INDEPENI)ENTAUDITORS'REPORT FINANCIALSTATEMENTS BalanceShet StatementofRevenues,Expenditures,and
More informationnf~? "~o~f~':',:;'~'~'jgut WESTCALCASIEUPORȚ ANDTERMINALDISTRICT Sulphur,Louisiana June30,198 t:;:-:~s,~ua~ezd_.'2l2.: Cop~i~n6Et>,CE [~,~CKmFILE)
"~o~f~':',:;'~'~'jgut Cop~i~n6Et>,CE [~,~CKmFILE) WESTCALCASIEUPORȚ ANDTERMINALDISTRICT Sulphur,Louisiana HARBOR June30,198 nf~? t:;:-:~s,~ua~ezd_.'2l2.: TABLEOFCONTENTS IndependentAuditor'sReport BalanceShet
More informationmyoh)~tivcwasnotoprovideanopiniononoveralcontpliancwithsuchprovi~iorts.acordingly,1do
JOHNR.VERCHERPC ~tr~tftb~nbltar.nut~n! Jena,Loula ana71342 Tel:(318)92-6348 P,O.Box1608 Fax:(318)92-4374 ~I)EPENT~ENT_AUDIT()R'S~P_OjlTOl' REG_ULATJDN,~BAILED()NANAUD FINAN(~kLSTAq ThelonorahleRe~dWahers
More information~.o~i~s~rot~nthis copyal~t-~iac'il BACKIrl~ILE)
LEGIS!_ATMEAUDIOR RECEWED OfTICIAL.98J!Jl.-1AM9:50 ~.o~i~s~rot~nthis copyal~t-~iac'il BACKIrl~ILE) ~ebmngs,louisian~ Aso t97 I$%co q"~2.0or% DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT GeneralPurposeFinancialStatements
More information"~ci~s~i~'o~-~'~,~,i,~,"i~oe,~j~
S~77 ~i~,~7= "~ci~s~i~'o~-~'~,~,i,~,"i~oe,~j~ VilageofFrenchSetlemențLouisiana CompilationReport FortheFiscalYearEndedDecember31,196 Jnderprovisionsofstatelaw,this reportisapublicdocument.a copyoftilereporthasbensubmit.
More informationDURAI.DEGRAVITYDRAINAGEDISTRICTNO.4 EVANGELINEPARISH,LOUISIANA HNANC1ALI~.EPORTOFTHE FORTHEYEARENDED DECEMBER31,20
DURAI.DEGRAVITYDRAINAGEDISTRICTNO.4 EVANGELINEPARISH,LOUISIANA HNANC1ALI~.EPORTOFTHE FORTHEYEARENDED DECEMBER31,20 Underprovisionsofstatelaw,thisreportisapublic document.acopyofthereporthasbensubmitedto
More informationoficeofthepadshclerkofcourt Opli=aseDateM~n~ln,~=
FiLECOPY OFICIAL DONOTSENI)OUT=i (X~,mnemrl o~i~k~nt~ eor,y1~d~ BACK~FIL~ VERNONPARISHSHERIF Ftnanc4alStatementsand Lesv1e,Louls4an8 At:une30,197andfortheYearThenEnded HthSuplemntalInforat4onS~hedules
More informationReleaseDateU,~ltZ7l~J,~
RECEIVED OFICIAL jaj~u~19 DC'NOT~NOUT F~LECOPY (Xeroxnecesary CObieSfrorlIbis copyandplace BACKinFIL') q#/oj-e WESTBATONROUGE 2.b /~.~ GeneralPurposeFinancialStatements PortAlen,PARISHSHERIF Louisiana
More informationReleasel:)ate~A~L].~-~Ol)Z
LINCOLNCOUNCILONAGING,INC. FINANCIALSTATEMENTS RUSTON,LOUISIANA ANDADITIONALINFORMATION FORTHEYEARENDED JUNE30,201 Releasel:)ate~A~L].~-~Ol)Z LINCOLNCOUNCILONAGING,INC. JUNE30,201 CONTENTS PAGE INDEPENDENTAUDITOR'SREPORT
More informationEASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA FINANCIALSTATEMENTS JUNE30,202AND201 O?,.'.R-C['.
EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA FINANCIALSTATEMENTS JUNE30,202AND201 O?,.'.R-C['. EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA WITHINDEPENDENTAUDITOR'SREPORT FINANCIALSTATEMENTS
More informationAvoYELESpARISHSHERIF Marksvile,LoUisiana
AvoYELESpARISHSHERIF Marksvile,LoUisiana YearEndedJune30,198 Financia~Report Underprovisionsofstatelaw,this reportisapublicdocument.a copyofthereporthasbensubmittedtotheaudited,oreviewed, entityandotheraprcoriatepublic
More informationSources/UsesfortheYearEndedJune30,203
P IndependentAuditor'sReport INDEX StatementofFinancialPosition-June30,203 StatementofActivitiesfortheYearEndedJune30,203 StatementofFunctionalExpenses-ProgramServices fortheyearendedjune30,203 statementofcashflowsfortheyearendedjune30,203
More informationstateandpolicejuries.
DistrictAtorneyoftheTwentiethJudicialDistrict NotestoFinancialStatements December31,196 Note5-LitigationandClaims TherewasnopendinglitigationagainstheDistrictAtorney'soficeatDecember31,196 Note6-ExpendituresoftheDistrictAtorneyNotIncludedintheAcompanyingFinancialStatements
More informationtononmajorfederalprogramtra
RepnrtsinAcordanceWithGovern Bt.~portonInternalControlStructure CamplianceReportBasedonanAud StatementsPerformedinAcord~ PerformedinAcordanceWithGc ReportsinAcordanceWithOMBC SingleAuditReportontheInterna
More informationREQUIREMENTSAPLICABLETOFEDERALAWARDPROGRAM REQUIREMENTSAPLICABLE3"OMAJORFEDE'I~.ALAWARDPROGRAM INDEPENDENTAUDITOR'SREPORTONCOMPLIANCEWITHTHEGENERAL
ACESTOMEANINGFULEMPLOYMENT TABLEOFCONTENTS NI)EPENDENTAUDITOR'SREPORT BALANCESIEI" STATEMENTOFREVENUEAN[)EXPENSESANDCIANGES1N FUNDBALANCE NOTESTOFINANCIALSTATEMENTS STATEMENTOFCAStFLOWS SUPLEMENTALINFORMATION
More informationTOWNOFOAKGROVE,LOUISIANA
TOWNOFOAKGROVE,LOUISIANA TableofContents June30,202 IndependentAuditor'sReport Exhibit Page GeneralPurposeFinancialStatements: 2 CombinedBalanceShet-AlFundTypesandAcountGroups 3-4 GovernmentalFunds: CombinedStatementofRevenues,Expenditures,andChangesinFundBalances
More informationSPECIAl,REVENUEFUNDS. EducationConsolidationandImprovementActFunds-Chapter1oftheElementaryand. replace,stateandlocalymandatedactivities.
SPECIAl,REVENUEFUNDS EducationConsolidationandImprovementActFunds-Chapter1oftheElementaryand SecondaryAct(ESEA)asamendedbyTitle1oftileImproving America'sSchol'sAct(IASA)-isaprogramforeconomicalyand educationalydeprivedscholchildren,whichisfederaly
More informationSALINESOILANDWATERCONSERVATIONDISTRICT RINGOLD,LOUISIANA
SALINESOILANDWATERCONSERVATIONDISTRICT RINGOLD,LOUISIANA REPORTNO.02-06-35,-/ REPORTNO.02-06-35 SALINESOILANDWATERCONSERVATIONDISTRICT RINGOLD,LOUISIANA TABLEOFCONTENTS PAGE AUDITOR'SAUDITREPORT 1 AUDITOR'SREPORTOFCOMPLIANCE
More informationSEI~TEMI~ER30,201 CITYOFMINDEN,LOUISIANA ANUALFINANCIALREPORT. Underprovisionsofstatelaw,thisreportisapublic document,acopyofthereporthasbensubmitedto
CITYOFMINDEN,LOUISIANA ANUALFINANCIALREPORT SEI~TEMI~ER30,201 Underprovisionsofstatelaw,thisreportisapublic document,acopyofthereporthasbensubmitedto lh~entityandotherapropriatepublicofic:ia}s,qhe I'i~urlisavailablefo~publicinspectionathe[~aton
More informationI~eleaseDate[:!~_/-~.7~)
RECEIVED LEG!SLA~,!VEAUDITOR 20JAN-3f,BlO:3 CITYOFMONROESCHOLBOARD MONROE,LOUISIANA FortheYearEndedJune30,19 FinancialReport Underprovisionsofstatelaw,th3s reportisapublicdocumerlt.a entityandoth~;rapropriatepublic
More informationap~releasedate"~"~'~-
AM1TE,LOUISIANA FINANCIALREPORT June30,201 ap~releasedate"~"~'~- GeneralPurposeFinancialStatements AMITE,LOUISIANA AsofandfortheYearEndedJune30,201 WithSuplementalInformationSchedules CONTENTS IndependentAuditor'sReport
More informationI?KgflVE9. 1:1tO.r:'i-3P~I2"36 TOWNOFGIBSLAND,LOUISIANA GENERALPURPOSEFINANCIALSTATEMENTS FORTHEYEARENDEDJUNE30,201. ReleaseDate,/o/Z~/~/
I?KgflVE9 1:1tO.r:'i-3P~I2"36 TOWNOFGIBSLAND,LOUISIANA GENERALPURPOSEFINANCIALSTATEMENTS FORTHEYEARENDEDJUNE30,201 ReleaseDate,/o/Z~/~/ GeneralPurposeFinancialStatements TownofGibsland,Louisiana ForIhcYearEndedJune30,201
More informationEASTFELICIANAPARISHASESOR CLINTONj_LOUISIANA
EASTFELICIANAPARISHASESOR CLINTONj_LOUISIANA EASTFELICIANAPARISHASESOR ASOFANDFORTHEYEARENDED DECEMBER31.]96 CONTENTS Auditor'sReport StatementPaqeNc GeneralPurposeFinancialStatements: 1 ]BalanceShet-AlFundTypesand
More informationDarnal,Sikes,Kolder,Frederick&Rainey
Court.However,thisreportisamaterofpublicrecordanditsdistributionJ~ not]imited. ThisreportisintendedfortheinformationoftheSt.MartinParishClerko~ Darnal,Sikes,Kolder,Frederick&Rainey ACorporationofCertifiedPublicAcountants
More informationWARDS5&8JOINTSEWERAGECOMMISION. FINANCIALSTATEMENTS FortheYearsEnded September30,202&201
031~,:.R13f,il:28 WARDS5&8JOINTSEWERAGECOMMISION FINANCIALSTATEMENTS FortheYearsEnded September30,202&201 Re;es~Data WARDS5&8JOINTSEWERAGECOMISION FINANCIALSTATEMENTS SEPTEMBER30,202and201 FORTHEYEARSENDED
More informationVilageofTangipahoa,Louisiana AnualFinancialReport
RECEIVED LEG~S,.rgqVEi:iJDI-OR 203JAN-3A}'I:57 AnualFinancialReport June30,202 Underprovisionsofstatelaw,thisreportisapublic document.acopyofthereport17~sbensubmitedto thenti~andot!~erapr(~i:fztefmblicoficicfis.the
More informationJEF"FI-RSONPARISHPUBLICSCHOLSYSTEM
JEF"FI-RSONPARISHPUBLICSCHOLSYSTEM COMPREHENSIVEANUALFINANCIALREPORT YEARENDED,JUNE30,197 TABLEOF:CONTENTS INTRODUCTIONSECTION ScholBoardandAdministrativeOficials OrganizationalChart TransmitalLeter ASBOCertificate&ExcelenceinFinancialReporting
More informationDISTRICTATORNEYofthe FIRSTJUDICIALDISTRICT
AComponentUnitoftheCadoParishComision DISTRICTATORNEYofthe FIRSTJUDICIALDISTRICT StateofLouisiana December31,202 ROBERTS,CHERY&COMPANY CertifiedPublicAcountanCs~Consultants August25,203 Mr.GroverAustin
More information(withcomparativetotalsfordecember31,194) December31,195
TheGlobalLeade Iv GeneralPurposeFinancialStatementsandSchedules CITYOFHARAHAN,LOUISIANA (withcomparativetotalsfordecember31,194) December31,195 WithIndependentAuditors'ReportThereon CITYOFHARAHAN,LOUISIANA
More informationST.MARTINPARISHGOVERNMENT. WithSuplementalInformationalSchedules December31,20
R[CEIV[) LEC,IStA!IV[AUDITOR gif~ug-2f~l13:19 ST.MARTINPARISHGOVERNMENT PrimaryGovernmentFinancialStatements St.Martinvile,Louisiana ASofAndFortheYearEnded andauditor'sreport WithSuplementalInformationalSchedules
More informationLEGISLATIVEAUDITOR~ \ 203 FINANCIALSTATEMENTS
LEGISLATIVEAUDITOR~ \ 203 FINANCIALSTATEMENTS OURVISION WENVISIONAGOVERNMENTRESPONSIVETOTHENEDSOFTHEPEOPLEOF LOUISIANANDACOUNTABLEFOREFICIENT,EFECTIVE,ANDAPROPRIATEUSE OFPUBLICRESOURCESTHROUGHTIMELY,OBJECTIVEANDACURATEPUBLIC
More informationUnderprovisionsofstatelaw,this reportisapublicdocumenta copyofthereportha:~ber,submittedtotheaudited,orevi.:_,v,x:d,
/J roficial~, FILECOPY.L (X~xn~s~ary c~iesfr~t~ C"~pyandPLACE t~,a,ckinfil]l'j FinancialReport LivingstonCouncilonAging DenhamSpringșLouisiana June30,198 Underprovisionsofstatelaw,this reportisapublicdocumenta
More informationALFUNDTYPESANr)ACOUNTGROUPS BalanceShet,December31,196 GOVERNMENTAPROPRIETARYACOUNT FUNDTYPEFUNDTYPEGROUP GENERAL FUND ENTERPRISE FUND 7,705
EASTCAROLRECREATIONBOARD LakeProvidence,LA StatementA ALFUNDTYPESANr)ACOUNTGROUPS BalanceShet,December31,196 GOVERNMENTAPROPRIETARYACOUNT FUNDTYPEFUNDTYPEGROUP GENERAL ASETS FUND ENTERPRISE FUND GENERAL
More informationrl:!"r'[" Underprovisions(,f<1~,!e docurnent.a<opyoim, I/{:orltily~m(oth(!r~[)T<
U]SIANA rl:!"r'[" $;.~p- F]NANC]A],STATEMENTS 0 Underprovisions(,f
More informationo/7?/<-/b ServiceDeliveryAreaThirty-One,Inc. (d/b/atheworkconection)
[H.~,COP~[' COI~i'2C,In~n~th~ BtCKin[IL~}FinancialReport forthetereboneconsortium, ThePrivateIndustryCouncil ServiceDeliveryAreaThirty-One,Inc. (d/b/atheworkconection) Underprovisionsofstatelaw,this reportismp~bncdocument.a
More informationDOMOTSENDoL~r (~ero~ecesarj copiesfromthis c~pyamplace L. BACh,inFI~E) ST,CHARLESPARISHASES
FILECOPY OFICIAt DOMOTSENDoL~r (~ero~ecesarj copiesfromthis c~pyamplace L BACh,inFI~E) ST,CHARLESPARISHASES Haknvile,Louisiana OR elsofandfortheyeaeendeddecember3l197 GeneralPurpo~,eFinanclalStatementsand
More informationOurconsiderationoftheinternalcontro structurewouldnotnecesaril. conditionsand,acordingly,wouldnotnecesarilydisclosealreportablecondition
TheHonorableParishPresidentand TheHonorableJefersonParishCouncil -2- March14,197 disclosealmatersintheinternalcontrolstructurethatmightbereportabl conditionsand,acordingly,wouldnotnecesarilydisclosealreportablecondition
More information(PreparedPursuantoGASBStatementNo.34 "NewFinancialReportingModel")
LakeProvidence,Louisiana TownofLakeProvidence (PreparedPursuantoGASBStatementNo.34 "NewFinancialReportingModel") AnualFinancialReport AsofandfortheYearEndedJune30,202 TOWNOFLAI(EPROVIDENCE LakeProvidence,Louisiana
More information