BourgeoisBenet. WehaveauditedthegeneralpurposefinancialstatementsofTen'ebolmeParishRecreation
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2 BourgeoisBenet TotheBoardofComisioners, TerebuneParishRecreationDistrictNo.6, Montegut,Louisiana. Distric,tNo.6(theDistrict),acomponentunitoftheTereboneParishConsolidatedGovermncnt, WehaveauditedthegeneralpurposefinancialstatementsofTen'ebolmeParishRecreation StateofLouisiana,asofandfortheyearendedDecember31,196,andhaveisuedoureporthereon datedmay5,197. Weconduetedourauditinacordancewithgeneralyaceptedauditing standardsrequirethatweplanandperformtheauditobtainreasonableasurmlceabo generalpurposefinancialstatementsarefieofmaterialmistatemenṭ isuedbythecomptrolergeneraloftheunited standardsand States.Those utwhetherthe responsibilityoflzedistrict'smanagement.aspartofobtainingreasonableasuranceaboutwbcdmr Compliancewithlaws,regnlations,contractsandgrantsaplicabletotheDistrictisthe thegeueralpurposefinancialstatementsarefreofmaterialmistatemențweperformedteslsofthe District'scompliancewithcertainprovisionsoflaws,regulations,contractsandgrants.However,the objectiveofourauditofthegeneralpurposefinancialstatementswasnotoprovideanopinionon overalcompliancewithsuchprovisions.acordingly,wedonotexpresuchanopinion. reportedheretounder(j_cly_ementauditin_~.t~da0or~d. TheresultsofourtestsdisclosednoinstancesofnoncompliancethatarerequiredIobe SlateofLouisianandtheLegislativeAuditorfortheStateofLouisianạHowever,thisreportisa ThisreportisintendedforfileinfonationoftheBoardofComisioners,management,the materofpublicrecordanditsdistributionisnotlimited. lz.e CertifiedPublicAcountants )40WetTune~Bk,~,Solte4~0 PO~o~168 Hr,umaLA20~61.2)68 May5,197. PhoneISO'l86B.0139 i14 Fa~iS04~79.~949 CertifiedPublic)PC)~oxbO~O0 A /kltm~te~lt~+dt~como~nyilerqa~,eplazas~tebo countlntsiconsultants/neworjeans.la70160~0 Phone F,~,504~ O4W~Se~o,6S',e~ PO80~1205 ThlbOdauxLA703C2I)S Phone~504i41S:-It
3 controlriskinordertodetermineourauditingproceduresforthepurposeofexpresingouropinion onthegeneralpurposefinancialstatementsandnotoprovideanopiniononfileinternalcontrol structure.acordingly,wedonotexpresuchanopinion. infileinternalcontrolstructurethatmightbemalerialweaknesesunderstandardsestablishedbythe Ourconsiderationoftheinternalcontrolstructurewouldnotnecesarilydisclosealmaters AmericanInstituteofCertifiedPublicAcountants.Amaterialweaknesisaconditioninwhichtile relativelylowleveltheriskthaten'orsoriregularitiesinamountsthatwouldbematerialinrelation designoroperationofoneormoreoftheinternalcontrolstructurelementsdoesnotreducetoa timelyperiodbyemployesinthenormalcourseofperfoltningtheirasignedfunctions.wenoted tothegeneralpurposefinancialstatementsbeingauditedmayocurandnotbedetectedwithina nomatersinvolvingtheinternalcontrolstructureanditsoperationsthatweconsidertobematerial weakneses StateofLouisianandtheLegislativeAuditorfortheSlateofLouisiana.However,thisreportisa Ṫhisrepoi1isintendedfortheinformationoftheBoardofComisioners,managemențthe materofpublicrecordanditsdistributionisnotlimited. Houlua,La., May5:.197 CertifiedPublicAcountants 13
4 BourgeoisBenet CONTROl,STR1]CTiIREBASEDONANAUDITOFGENERAL PI]RPOSEFINANCIALSTATEMENTSPERFORMEDIN TotileBoardofConuisioners, TeneboneParishRecreationDistrictNo.6, 1Vlontegut,Louisiana DistrictNo.6(tileDistrict),acomponentunitoftheTereboneParishConsolidatedGovenuncnl, StateofLouisiana,asofandfortheyearendedDecember31,196,andhaveisuedoureporthereon WehaveauditedthegeneralpurposefinancialstatementsofTereboneParishRecreation datedmay5,197. Weconductedourauditinacordancewithgeneralyaceptedauditingstandardsand standardsrequirethatweplanandperformfileauditobtainreasonableasuranceaboutwhetherthc isuedbythecomptrolergeneraloftheunitedstates.those genera]lpuqmsefinancialstatementsarefreofmaterialmistatement. controlstructure.infulfilingthisresponsibility,estimatesandjudgmentsbymanagementarereqtmcd ThemanagementoftheDistrictisresponsibleforestablishingandmaintaininganinternal toasesthexpectedbenefitsandrelatedcostsofinternalcontrolstructurepoliciesandprocedures. Theobjectivesofanintema controlstructurearetoprovidemanagementwidlreasonable,butnot absolule,asurancethatasetsaresafeguardedagainstlosfromunauthorizeduseordisposition,and thatransactionsarexecutedinacordancewithmanagement'sauthorizationandrecordedproperly topernfithepreparationofgeneralproposefinancialstatementsinacordancewithgeneralyacepted acountingprinciples.becauseofinherentlimitationsinanyinternalcontrolstructure,erorsor iregularitiesmayneverthelesocurandnotbedetected.also,projectionofanyevaluationofthe structuretofutureperiodsisubjectotheriskthatproceduresmaybecomeinadequatebecauseof changesinconditionorthathefectivenesofthedesignandoperationofpoliciesandprocedutcs maydeteriorate. DistrictfortheyearendedDecember3l,196,weobtainedanunderstandingontheinternalcramol InplaningandperformingourauditofthegeneralpmTmsefnancialstatementsofIhc slrnctme.withrespectolheinternalcontrolstructure,weobtainedanunderstandingofthedesign ofrelevantpoliciesandproceduresandwhethertheyhavebenplacedinoperation,andweasesed Ov~t,~,~lB~*d.5~te~30 F*Ot:~2168 Hr,umaLA7036I.~168 Pho,w1504~86B0139 I Fa~1504b~ CertfiedPublic PC)Bax6060 AcountantsIConsultantsJNewOrleansLA AL,n~lteoLlablhtVCDmo31yHer~l~;]ePlazaSuite80 )'hofl~504~)i WestSeco,dStTe~t POBo~120S Th/,odauxLA7030?]?05 r'~,.,504~47',-1
5
6 (Continued) Exhibit4 Note5-COMPENSATIONOFBOARDMEMBERS ThefolowingamountswerepaidtoBoardMembersfortheyearendedDecembel31 196:!:koxrlLd_dMembers_ MetingsAtended Numberof PerDiem RebecaBiliot RosalieCrochet $30 HerbertDeroche 90 MontelaGuidry 60 WandaLeCompte 70 DenisLedet 90 ShirleyLevron 50 PatsyNaquin Total Note6-RISKMANAGEMENT TheDistrictparticipatesinTeneboneParish's(oversightentity)riskaranagement internalservicefundsforgeneraliabilityandworkerscompensation.thedisuicfs premimusforgeneraliabilityisbasedonvariousfactorsuchasoperationsand maintenancebudget,exposureandclaimsexperience.theprearimnsforworkcrs compensationisbasedonafixedpercentageofpayrol.tereboarleparishandlesal claimsfiledagainsthedistrict.thedistrictdoesnothaveanyaditionalexposureunlcs theclaimsexcedtheparish'sinsurancecontracts.
7 (Continued) Exhibit4 Note2-CASHANDINVESTMENTS(Continued) DuringtileyeartheDistrict'sinvestmentsconsistedsolelyofcertificatesofdeposit.At December31,196,theDistrict'scashandinvestmentsinexcesoftheFDICinsurance wereadequatelycolateralizedbysecuritiesheldbyanunafiliatedbankinthenameofthe financialinstitutionpledgedtothedistrict. Note3-PROPERTYTAXES Propertytaxe,;areleviedeachNovember1ontheasesedvaluelistedasoftheptior JanuaryIforalrealproperty,merchandiseandmovablepropertylocatedintheParish. AsesedvaluesarestablishedbytheTerebotmeParishAsesor'sOficeandtheState TaxComisionatpercentagesofactualvalueaspecifiedbyLouisianalaw.A revaluationofalpropertyisrequiredtobecompletednolesthaneveryfouryears.the lastrevaluationwascompletedforthelistofjalmary1,196.taxesaredueandpayable December31widlinterestbeingchargedonpaymentsafterJanuary1.Taxescanbepaid throughthetaxsaledate,whichisthelastwednesdayinjune.propertiesforwhichthe taxeshavenotbenpaidaresoldfortheamountofthetaxes.thetaxratefortheyear endeddecember31,196was$8.0per$1,0ofasesedvaluationonpropertywithin RecreationDistrictNo.6forthepml~oseofconstructing,maintainingandoperating recreationalfacilitieswithinlhedistrict.asindicatedinnotelc,taxesleviednovember 1,196areforbudgetedexpendituresin197audwilberecognizedasrevenuesin197. Note4-CItANGESINGENERALFIXEDASETS Asumaryofchangesingeneralfixedasetsfolows Balance January Balance 196 Aditions Deletions December 31,19_(~. Landandbuildings Machineryandequipment $81,140 Oficefurniture,fixtures 65,615 $2,520 $2,390 $808,75O 68,135 andequipment 62~ 69 _Z741~ Totals $3,189 ~84,30~ 10
8 BourgeoisBenet TotheBoardofComisionerș TeneboneParishRecreationDistrictNo.6, Montegut,Louisiana. theyearendeddecember31,196,wearerequiredtocomunicatetotheboardofcomisioners certainmatersrelatedtotheconductofouraudit. IlfulfilingouresponsibilityasTereboneParishRecreationDistrictNọ6audilorsfor ]) Ourauditwasconductedinacordancewithgeneralyaceptedauditingstandardsand whichrequirethatweplanandt}erfomltheauditobtainreasonableasuranceabout isuedbythecomptrolergeneraloftheunitedstales whetherthestatementsarefreofmaterialmistatements. Asrequired,separateletershavebenisuedontheinternalcontrolshuclureand compliancewithlawsandregulations. MENT Wedidnotinitiateanysignificmltauditadjustmentduringourecentaudit managementoftereboneparishrecreationdistrictno.6andshouldnotbeusedforanyother Thisinformationisintendedsolelyfortheuseof,theBoardofComisionersand purposes. Z.C'. 1340WestTunelBlvd.Su,te430 Houma,La., HoumaLA70361.~16~1 POBox2168 May5,197 CertifiedPublicAcountants Ph~ne ~ax CertifiedPublic/POBox6060 I Arcount~tsIConsulters]NewOrcans.LA AkumceoL~abd,tyCompanyHer1~gePla~,Suite0 Phone S04WestSe~o~dSt,eft POBox1205 ThlbodauxLA Phone Sp~I
9 (Conlinued) Exhibit4 NoteI-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) d)operatingbudgetarydata AsrequiredbyLouisianaRevisedStatute39:1303,theBoardofComisionels(the Board)adoptedabudgetfortheDistrict'sGeneralFm~dandSpecialRevenueFund. 'FileBoa'd,asalowedbystatelaw,doesnotobtainpublicparticipationinthebudget proces.anyamendmentinvolvingthetransferofmoniesfromonefunctionto anotherorincreasesinexpendituresmustbeaprovedbytheboard.thedislrict amendeditsbudgetonceduringtheyear.albudgetedamountswhichmenot expended,orobligatedthroughcontracts,lapseatyearenḍ TheGeneralFundandSpecialRevenueFundbudgetsareadoptedonabasis materialyconsistentwithgeneralyaceptedacountingprinciples. e)baddebts ThefinancialstatementsfortheDistrictcontainoalowanceforbadebts. Llncolectibleanountsdueforadvaloremtaxesandothereceivablesarerecognized asbadebtsathetimeinformationbecomesavailablewhichwouldindicatethe uncolectibilityoftheparticulareceivable.theseamountsarenotconsideredtobe materialinrelationtothefinancialpositionoroperationsofthefunds. f)investments Investmentsarestatedatcost,whichaproximatesmarket. g)generalfixedasets acountedtbrinthegenera!fixedasetsacountgroup,ratherthaningovemcntal Fixedasetsusedingovermnemalfundtypeoperations(generalfixedasets)arc fimds.theacomltgroupisnotafund.itisconcernedonlywiththemeasurement ofinancialposition. Itisnotinvolvedwiththemeasurementofresultsofoperations.Publicdomain buildingsincludingroads,bridgeșcurbsandguters,stretsmidsidewalks,drainage ("infrastructure")generalfixedasetsconsistingofcertainimprovementsotherthan Nodepreciationhasbenprovidedongeneralfixedasets. systemsandligbtingsystems,menotcapitalizedalongwithothergeneralfixedasets.
10 (ContinuEd) Exhibit4 Note]-SUMMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) b)fundacounting(continued) GeneralFund-TheGeneralFundisthegeneraloperatingfundoftheDistict. Itisusedtoacotmtforalfinancialresourcesexcepthosethatarerequitedto beacountedforinanotherfund. SpecialRevenueFund-TheSpecialRevenueFundisusedtoacountfolthe procedsofspecificrevelmesources(otherthancapitalprojects)thatarclegaly restrictedtoexpendituresforspecifiedpurposes. AcountGroup TheGeneralFixedAsetsAcountGroupisusedtoacountforfixedasetsnot acountedforinproprietaryortrustfunds. c)basisofacounting Basisofacountingrefersto.whenrevenuesandexpendituresarerecognizedinthe limingofthemeasurementsmade,regardlesofthemeasurementfocusaplied. acountsandreportedinthefinancialstatements.basisofacountingrelatestothe Adwdoremtaxesforthe196taxrolbecomedueonNovember15,196andbecome delinquentondecember31st.thesetaxesareleviedtofinancethebudgetforlhc 197yearandwilberecordedin197as197revenue. AlGovernmentalFundsareacountedforusingthemodifiedacrualbasisof acounting.theirevenuesarerecognizedwhentheybecomemeasurableand availableas;netcurentasets.advaloremtaxesandtherelatedstaterevenueshafing (Intergovernmentalrevenues)arerecordedasrevenueintheperiodforwhicblevied, thusthe196propertytaxeswhicharebeingleviedtofinancethe197budgeta~c recordedasrevenueforthe197fiscalyear.the196taxlevyisrecordedasdcfcncd revenueinthedistrict's196financialstatements.miscelaneousrevenuesare recordedasrevenueswhenreceivedincashbythedistrictbecausetheyaregeneraly notmeasurableuntilactualyreceived. Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacounting whentherelatedfundliabilityisincured.
11 Exhihit4 TereboneParishRecreationDistrictNo.6 December31,196 Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES Tileacountingandreportingpolicies&theTelTeboneParishRecreationDistrictNo.6 (thedistrict)confolntogeneralyaceptedacountiugprinciplesasaplicableto governmenls.thefolowingisasumaryofcertainsignificantacountingpolicies: a)reportingentity TheDistrictisacomponentunitoftheTerehoneParishConsolidatedGovernmen! (theparish)andasuch,thesefinancialstatementswilbeincludedinlhc comprehensiveanualfinancialreport(cafr)oftheparishfortheyearended I)ecember31,196. TheDistricthasreviewedalofitsactivitiesandetel:minedthatherearenopotentia componentunitswhichshouldbeincludedinitsfinancialstatementṣ b)fundacounting TheDistrictusesfundsandacountgroupstoreportonitsfinancialpositionandthe resultsofitsoperations.fundacomlfingisdesignedtodemonstratelegalcompliance andtoaidfinancialmanagementbysegregatingtransactionsrelatedtocertain governmentfunctionsoractivities. Afundisaseparateacountingentitywithaself-balancingsetofacountṣAn acountgroup,ontheotherhand,isafinancialreportingdevicedesignedtoprovide acountabilityforcertainasetsandliabilitiesthatarenotrecordedinthefimds becausetheydonotdirectlyafectnetexpendableavailablefinancialresources. GovernmentalFunds
12 COMBINEDSTATEMENT~OFREVENUES.EXPENDITURESAND -CItANGES!N3EU~NDBALANCES_-BUDGET~_ANDACTUAL- TereboneParishRecreationDistrictNo.6 GOVERNMENTAL_FUN_DTYPES FortheyearendedDecember31,196 RevEnues Bu_dget Actual General Taxes Variance Favorable lntergovenental: $207,625$207,628$ XUnfavorable) 3 Chargesforservices StaleofLouisiana: Miscelaneous: Slaterevenuesharing 16,825 5,650 Interest Other 3,50 19, ,64 4,045 2, Expenditures Totalrevenues 23,680236,902 3,2 15 Curent: GeneralGovernment: Advaloremtaxadjustment Advaloremtaxdeductions CultureandRecreation: Totalgeneralgovernment lo,o2e 825 1o,o95 81 lo,850 10_ Personalservices Supliesandmaterials Otherservicesandcharges 83,70 Repairsandmaintenance 21,50 83,028 Capitalexpenditures 38,20 29,80 19,429 Totalcultureandrecreation 5,0o 35,636 28,654 2, Totalexpenditures 1_78,209.3, ,936 ~1,81 2,564 1,146 1fi9, ,264 8,298 ExcesofRevenuesOverExpenditures FundBalances $4,630 56,150 $1L520 Beginingofyear Senotestofinancialstatements Endofyear $91,715 35,565
13 COMB!NEi)STA~'EMEN~L"OF CItANGESF_UNDBALANCES=_GQ_VERNMENTAI AND Exhibit2 TereboneParishRecreationDistrictNo.6 FUNDTYPES FortileyearendedDecember31,196 Revenues Taxes General Special lntergovemental $207,628 Revenue (Memorandum Total $207,628 Only) Chargesofservices StateofLouisiana Slaterevemlesharing Miscelaneous: 19,470 5,64 19,470 5,64 Interest Other 4, ,52 9,597 Expenditures Totalrevenues 236,902 5,52 242, Cu~'ent: GeneralGovernment Advaloremtaxadjustment Advaloremtaxdeductions 81 CultureandRecreation Totalgeneralgovermnent 19,o~ 10,816 10, ,816 Personalservices Supliesandmaterials Otherservicesandcharges 83,028 Repairsandmaintenance 19,429 83,028 35,636 Capitalexpenditures 28,654 19,429 35,636 Totalcultureandrecreation ,654 ExcesofRevenuesOverExpenditures Totalexpenditures ,936 3,189 56,150 5,52 18o,752 61,702 FundBalances Beginingofyear Senotestofinancialstatements Endofyear $91, $13~ ,82 $24~ ,387
14 GOVFRNMENTALFUNDTYPESANDACOUNTGROUP COMBINEDBALANCESHET- Exhibit1 TereboneParishRecreationDistrictNọ6 December31,196 Governmental Acount FundT~cpesSpecial General Group Asets GeneralRevenue Fixed Asets (Memorandum Total On!y) Cash investmems $34,789 Receivables-taxes 61,410 $2,374 Slaterevenuesharingreceivable Miscelaneousreceivable 2(19,768 10,0 $57,163 3, , ,410 Fixedasets ,303 84,303 3,958 98(I Liabilities Totals $310~905_$132~374$~84,303$1,327,582 Acountspayableand Defcn-edrewmue acruedexpenditures DuetoTerelxmneParish $2, ,715 $2, ,715 ConsolidatedGovernment Totaliabilities FundEquityandOtherCredits _219, ,19( Investmentingeneralfixedasets FuvLdbalances-unreserved 91,715 $ 132,374 84,303 84,303 Totalfundequityand 24,089 othercredits Totals _91, ,374 84~303 1,108,392 Senotestofinancialstatements $ $ =132,374$84,303$1,327,582
15 BourgeoisBenet Totile.BoardofComisionerș TereboneParishRecreationDistrictNo.6 Montegut,Louisiana. ParishRecreationDistrictNo.6(theDistrict),acomponentunitoftheTelreboneParishConsolidated WehaveauditedtheacompanyingeneralpurposefinaucialstatementsofTerebone Government,asofandforfileyearendedDecember31,196,aslistedinthetableofcontents.These generalpurposefinancialstatementsaretheresponsibilityofthedistrict'smanagement.our responsibilityistoexpresanopiniononthesegeneralpurposefinancialstatementsbasedonour audit. standardsrequirethatweplanmid,isuedbythecomptrolergeneraloftheunitedstates.those Weconductedourauditinacordancewithgeneralyaceptedauditingstandardsand generalpro-posefinanci~dstatementsarefreofmaterialmistatement.anauditincludesexamining, onatestbasis,evidencesuportingtheamountsandisclosuresinthegeneralpurposefinancial performtheauditobtainreasonableasuranceaboutwhethelhe statements.anauditalsoincludesasesingtheacountingprinciplesusedandsignificantestimates madebymanagement,aswelasevaluatingtheoveralgeneralpurposefinancialslalcment presentation.webelievethatourauditprovidesareasonablebasisforouropinion. almaterialrespects,thefinancialpositionoftheterebomleparishrecreationdistrictno.6asof Inouropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly,in December31,196,andtheresultsofitsoperationsfortheyearthenendedinconfonilywith generalyaceptedacountingprinciples. 5,197onourconsiderationoftheTenebonc:ParishRecreationDistrictNo.6'sinternalconlrol InacordancewithGovernmentAuditingStandards,wehavealsoisuedareportdatedMay structuremdareportdatedmay5,197onitscompliancewithlawsandregulations. Houma,La., 1340Weslr~nel81v,I.Suite430 May5,197 POPOx2168 HoumatA (8 Phone~504i868O139 faxib lz.e CertifiedPublicAcountants Acount~tsIConsultantsNew0eans.LA CertifiedPublicIPOBox6060 I AL,m,teoLlabfltyC~mpanyIHeritagePlazaSu,te80 PtlOnl, r,.,04,~3"0~3 Phrme150414z$24I S04WestSecon~Strfet POBox1205 thbocl~uxla/ b
16 TABLEOFCONTENT,q TereboneParishRecreationDistrictNo.6 December31,196 INTRODUCTORYSEC'FION Numbel Page TitlePage TableofContents FINANCIALSECTION IndependentAuditor'sReport Exhibits 1-CombinedBalanceShet-GovernmentalFundTypesandAcountGroup :2-CombinedStatementofRevenueșExpendituresandChangesinFund Balances-GovenunentalFundTypes 3-CombinedStalementofRevenueșExpendituresandChangesin FundBalances-BudgetandActual-GovernmentalFundTypes 4-NotestoFinancialStatements SPECIALREPORTSOFCERTIFIEDPUilJCACOUNTANTS IndependentAuditor'sReportontheIntenmlControlStructureBasedonan AuditofGeneralPurposeFinancialStatementsPerformedinAcordance withgovernmentauditingstandards 12 IndependentAuditor'sReportonComplianceBasedonanAuditofGeneral PtqloseFinancialStatementsPerformedinAcordancewithGovenunent AuditingStandards
17 Ol,5 FinancialReport TereboneParishRecreationDistrictNo.6 Montegut,Louisiana December31,196
18 (Continued) Exhibit4 Note1-SUMARYOFSIGNIFICANTACOUNTINGPOLICIES(Continued) g)generalfixedasets(continued) Alfixedasetsarevaluedatlfistoricalcostorestimatedhistoricalcostifactual historicalcostisnotavailable.donatedfixedasetsarevaluedatbeirestimatedfair valueonthedatedonated. h)vacationandsickleave EmployesoftheDistrictearntwoweksofvacationafteroneyearofservice. Vacationisrecordedasanexpenseoftheperiodinwhichpaid.TheDistrictdoesnot payemployesduringsickleave.therewerenomaterialamountsofunpaidvacation atdecember31,196. i)encumbrances Encmnbrmlceacounting,underwhichpurchaseorders,contractsandothercomitmentsarerecordedinthefundgeneraledgers,isnotutilizedbytheDistrict, j)totalcolumnsoncombinedstatements-overview Thetotalcolumnsonthecombinedstatements-overviewarecaptionedmemorandomonlytoindicatethatheyarepresentedonlytofacilitatefinancialanalysis. Datailathesecolumnsdonotpresentfinancialpositionoresultsofoperations,in conformitywithgeneralyaceptedacountingprinciples,neitherisuchdata comparabletoaconsolidation.interfundeliminationshavenotbenmademthe agregationofthisdata. Note2-CASIANDINVESTMENTS Louisianastatelawalowsalpoliticalsubdivisionstoinvestexcesfundsinobligations oftheunitedstates,certificatesofdepositofstateornationalbankshavingtheirprincipal oficeinlouisianaoranyotherfederalyinsuredinvestment. Statelawalsorequiresthatdepositsofalpoliticalsubdivisionsbefulycolateralizedat altimes.aceptablecolateralizationincludesthefdicinsuranceandthemarketvalue ofsecuritiespurchasedandpledgedtothepoliticalsubdivision.obligationsoftheunited States,theStateofLouisianandcertainpoliticalsubdivisionsarealowedasecurityfor withanunafiliatedbankortrustcompanyfortheacountofthepoliticalsubdivision. deposits.obligationsfurnishedasecuritymustbeheldbythepoliticalsubdivisio~or
19 Exhilfit3 SpecialRevenue ~ Budget ~Variance Favorable $ $ Actual (Unfavorable) 5,50 5,52 52 I _5,50 5,52 52.$5.50() 5,52 $52 126,82 _,1~2,324
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