ANNUAL REPORT. CityofDenhamSprings,StateofLouisiana. ForTheYearEndedJune30,
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- Roger Shanon Bailey
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1 r%ortisa"~-clocum:~nt.a Jr;,:.,:;rprov;sionsofstatelaw,ml~ publicm:;:'~.,-lionathebaton i;'.:~.:~rt;._.,i:vm!mc.lefor Rougectqc~.,:,~'t~cl.='g!~iadveAudi- [orarid.wi.ef~.~p:'e,priate,athe ")ficeoftr.,eparishclerkofcourt, ForTheYearEndedJune30,198 CityofDenhamSprings,StateofLouisiana 3-5- ANNUAL REPORT
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3 CITYOFDENHAMSPRINGS,LOUISIANA SingleAuditReports IndependentAuditor'sReportonCompliance andoninternalcontroloverfinancial ReportingBasedonanAuditofthe GeneralPurposeFinancialStatements PerformedinAcordancewithGovernment AuditinaStandards Page1-2 IndependentAuditor'sReportonCompliance withrequirementsaplicabletoits MajorProgramandInternalControlover Compliancew~thOMBCircularA ScheduleofExpendituresofFederalAwards 5-7 ScheduleofFindingsandQuestionedCost 8-9 SumaryScheduleofPriorAuditFindings i0
4 Comprehensive AnualFinancialReport ofthe CITYOFDENHAMSPRINGS DenhamSprings,Louisiana FortheFiscalYearEnded June30,198 PreparedbYthe CityTreasurer Mr.HoraceW.Elkins
5 DenhamSprings,Louisiana CityofDenhamSprings COMPREHENSIVEANUALFINANCIALREPORT FortheYearEndedJune30,198 TABLEOFCONTENTS EXHIBIT/ SCHEDULE/ NUMBER PAGE TableofContents LeterofTransmital PrincipalElectedOficials OrganizationalChart CertificateofAchievementforExcelence xvi infinancialreporting xix x REPORTOFINDEPENDENTCERTIFIEDPUBLICACOUNTANTS GE~qERALPURPOSEFINANCIALSTATEMENTS CombinedBalanceShet-AlFundTypes, AcountGroupsandDiscretelyPresented CombinedStatementofRevenues,Expenditures ComponentUnits ExhibitA andchangesinfundbalances-al GovernmentalFundTypes,ExpendableTrust Fund,andDiscretelyPresentedComponent Units ExhibitB CombinedStatementofRevenueșExpenses 12 andchangesinretainedearnings-al CombinedStatementofCashFlows-Al ProprietaryFundTypes ExhibitD 26 NotestoFinancialStatements ProprietaryFundTypes ExhibitE 18 Note~-SumaryofSignificantAcounting Note2-Stewardship,ComplianceandAcountability 2132 Policies -i-
6 CityofDenhamSprings COMPREHENSIVEANUALFINANCIALREPORT DenhamSprings,Louisiana FortheYearEndedJune30,198 TABLEOFCONTENTS(CONTINUED) EXHIBIT/ SCHEDULE/ FINANCIALSECTION(CONTINUED) TABLE NUMBER PAGE -DepositsandInvestments ĀdValoremTaxes Note -Receivables 35 -DuefromOtherGovernments InterfundReceivables,Payables- Due(To)FromPrimaryGovernment/ Note8-TransfersOut ComponentUnits-TransfersIn, Note9- Note10- ChangesinGeneralFixedAsets Long-TermDebt Notei AmortizationoftheCostofIsuing Note12 Bonds Note13 Customers'Deposits Note14 RetirementComitments Note15 DeferedCompensationPlan Note16 Litigation Note17 IntergovernmentalRevenue Note18 ContributedCapital Note19 ChangesinAgencyFunds Note20 SegmentInformation-EnterpriseFund RiskManagement COMBINING,INDIVIDUALFUNDANDACOUNTGROUP SubsequentEvents STATEMENTSANDSCHEDULES GeneralFund ComparativeBalanceShets StatementofRevenues,Expenditures, andchangesinfundbalance-budget ExhibitF-I 58 ScheduleofRevenues,Comparedto (GAPBasis)andActual ExhibitF-2 59 ScheduleofExpenditures,Comparedto Budget(GAPBasis) ScheduleF-3 60 DebtServiceFund Budget(GAPBasis) ScheduleF-4 62 ComparativeBalanceShets ComparativeStatementsofRevenues, ExhibitG-I 70 Expenditures,andChangesinFund Balance īi- ExhibitG-2 71
7 DenhamSprings,Louisiana CityofDenhamSprings COMPREHENSIVEANUALFINANCIALREPORT FortheYearEndedJune30,198 TABLEOFCONTENTS(CONTINUED) EXHIBIT/ SCHEDULE/ FINANCIALSECTION(CONTINUED) TABLE NUMBER PAGE CapitalProjectsFunds CombiningBalanceShets CombiningStatementsofRevenues, ExhibitH-I 73 Expenditures,andChangesinFund StatementofRevenues,Expenditures, Balances ExhibitH-2 75 andchangesinfundbalance-strets, StatementofRevenues,Expenditures,and Budget(GAPBasis)andActual ExhibitHo3 7 ChangesinFundBalance-Drainage, StatementofRevenues,Expenditures,and Budget(GAPBasis)andActual ExhibitH-4 78 ChangesinFundBalance-Renovations, EnterpriseFund Budget(GAPBasis)andActual ExhibitH-5 79 ComparativeBalanceShets ComparativeStatementsofRevenues, ExhibitI-i 81 Expenses,andChangesinRetained ComparativeStatementsofCashFlows Earnings ExhibitI-2 ComparativeSchedulesofNetIncome ExhibitI ComparativeSchedulesofOperating (Los)FromOperationsbyDepartmentScheduleIo4 86 ScheduleofChangesinAsetsRestrictedforRevenueBondDebt Service ScheduleI-6 90 ExpensesbyDepartment ScheduleI~5 8 īi-
8 DenhamSprings,Louisiana CityofDenhamSprings COMPREHENSIVEANUALFINANCIALREPORT FortheYearEndedJune30,198 TABLEOFCONTENTS(CONTINUED) EXHIBIT/ SCHEDULE/ TABL~ NiIMBER PAGE FINANCIALSECTION(CONTINUED) InternalServiceFund: ComparativeBalanceShets ComparativeStatementsofRevenues, ExhibitJ-i 92 Expenses,andChangesinRetained ComparativeStatementsofCashFlows Earnings ExhibitJ-2 TrustFund: ExhibitJ ComparativeBalanceShets ComparativeStatementsofRevenues, ExhibitK-I 96 Expenditures,andChangesinFund Balance-ExpendableCemeteryTrust GeneralFixedAsetsAcountGroup: Fund ExhibitK-2 97 StatementsofGeneralFixedAsets ScheduleofGeneralFixedAsets- ExhibitL-I 9 ScheduleofChangesinGeneralFixed ByFunctionandActivity ScheduleL-2 I0 GeneralLong-TermDebtAcountGroup: Asets-ByFunctionandActivity ScheduleL StatementsofGeneralLong-TermDebt ExhibitM ]04 -iv-
9 CityofDenhamSprings DenhamSprings,Louisiana COMPREHENSIVEANUALFINANCIALREPORT FortheYearEndedJune30,198 TABLEOFCONTENTS(CONTINUED) OTHERSUPLEMENTARYINFORMATION: EXHIBIT/ SCHEDULE/ TABLE ScheduleofInsuranceCoverageinForce (Unaudited) Schedule1 ScheduleofCompensationofCityCouncil Members Schedule2 GeneralFundExpendituresandOther UsesbyFunction GeneralFundRevenuesandOther FinancingSources GeneralFundTaxRevenuesbySource PropertyTaxLeviesandColections AsesedandEstimatedActualValue oftaxableproperty PropertyTaxRatesandTaxLevies DirectandOverlapingGovernments SpecialAsesmentColections StatementofLegalDebtLimit RatioofNetGeneralBondedDebtto AsesedValueandNetBonded DebtPerCapita. Schedule3 Schedule4 Schedule4A Schedule5 Schedule6 Schedule7 Schedule8 Schedule9 PAGE "NUMBER i RatioofAnualDebtServiceExpendi-Schedulei0 12 turesforgeneralbondeddebttototal GeneralGovernmentalExpenditures Schedulei ComputationofD~rectandOverlaping Debt SumaryofRevenueBondCoverage DemographicsStatistics Construction PrincipalSalesTaxPayers MiscelaneousStatistics -v- Schedule12 Schedule13 Schedule14 Schedule15 Schedule16 Schedule
10 TheHonorableMayorand MembersoftheCityCouncil CityofDenhamSprings P.O.Box1629 DenhamSprings,LA DearMayorandCouncilMembers: MAYOR JAMESE,DELAUNE ALDERMEN JAMESE.DURBIN ARTHURL,PERKINS,SR, STERLINGVINCENT JOHNWASCOM ROYZAC:'4ARY CiTYCLERK LERLINEBARNET CITYTREASURER KENDRONE Iampleasedtosubmit:theComDrehensiveAnualFinancialReport (CAFR)fortheCityofDenhamSpringsforthefiscalyearended June30,198.Thereportcontinuestoreflectthestrengthofthe localeconomy,asindicatedbythe4.8%increaseinsalestaxesover theprioryear.thecitycontinuesitsconservativeaproachin spendingwhilecontinuingtoimprovetheinfrastructureofthecity alongwithimprovedservicestothecitizensofthecityofdenham Springs. TheCityhaspreparedthisreportusinggeneralyaceptedacounting principles(gap).webelievethedata,aspresented,isacuratein almaterialrespects,thatitispresentedinamanerdesignedto fairlysetforththefinancialpositionandresultsofoperationsof thecityasmeasuredbythefinancialactivityofitsvariousfunds andacountgroups.aldisclosuresnecesarytoenablereadersto gainamaximumunderstandingofthecity'sfinancialafairshaveben included.responsibilityfortheacuracyofthedatapresentedand thecompletenesandfairnesofthepresentation,includingaldisclosures,restswiththecityofdenhamsprings. TheCAFRispresentedinthresections:Introductory,Financial,and Statistical.Theintroductorysectionincludesatableofcontents, thisleteroftransmital,alistofprincipalelectedoficials,and thegovernment'sorganizationalchart.thefinancialsectionincludes theindependentauditor'sreportonthefinancialstatementsand schedules,thegeneralpurposefinancialstatements,andthecombining,individualfundandacountgroupstatementsandschedules.the statisticalsectionincludesselectedfinancialandnonfinancialdata, aswelasdemographicdatatoaidcafrusersandotherstounderstand thefinancialactivitiesofthecityofdenhamsprings. POSTOFICEBOX1629 DENHAMSPRINGS,LOUISIANA FAX
11 Duringthecurentfiscalyear,theCitywasrequiredtoundergoa singleauditinconformancewiththeprovisionsoftherevisedsingle AuditActof196andtheU.S.OficeofManagementandBudgetCircularA-13,AuditsofStates.LocalGovernmentsandNon-ProfitOrganizations.InformationrelatedtothisSingleAuditincludingthe ScheduleofExpendituresofFederalAwardsandtheauditor'sreports oncomplianceandontheinternalcontrolstructure,isincludedina separatelyisuedreportandisavailableuponrequest. ThefinancialreportingentityconsistsofalfundsundertheauspicesoftheMayor,andtheCityCouncil,andorganizationsforwhich theprimarygovernmentisfinancialyacountable.thecitycourtof DenhamSprings-WardIandtheMarshaloftheCityCourtofDenham Springsareconsideredcomponentunitsacordingtocriteriasetforth undergovernmentalacountingstandardsboard(gasb)statementno.14. ThiscriteriaisexplainedfulyintheNotestoFinancialStatements underfinancialreportingentity. TheCityprovidesafulrangeofservicestothecomunitywhich include:policeandfireprotection,maintenanceofstretsandrainage,animalcontrol,cemetery,generaladministrativeservices,planninganddevelopment,sumerfodprogram,mainstretprogram,health services,gasservices,waterservices,sewerservices,recycling,and solidwastedisposal. TheCityofDenhamSpringsisabedromcomunitytotheCityofBaton Rouge.TheCity'smajorevenuesourceintheGeneralFundisfrom salestax,themajorityofwhichiscolectedfromretailstores.the populationofdenhamspringsandthesuroundingareaisgrowingata fastpace,andit'sthisgrowththatismainlyresponsibleforthe increaseinsalestaxcolectionsinthepastseveralyears.this andoutsidedenhamspringscontinuetoshopwithinthecitylimitsof DenhamSprings.Overthepastyear,theCityisued85residential increaseisexpectedtocontinueinthenearfutureascitizensinside constructionpermitswithavalueof$2,48,471and62comercialconstructionpermitswithavalueof$8,739,416.inthepastfiscal year,twonewhotelhavebegunconstructionandarenearingcompletion,amajoretailchainhasbegunasignificantexpansionofan existingstore,agrocerystorehasclosedanexistingstoreand openedalargerstore,twobankshavecompletednewfacilities,anew juniorhighscholhasopened,anewbowlingaleyhascompletedconstructionandisaboutoopen,andseveralnewoficeandretail hasabrighteconomicfuture. facilitieshavebencompleted.thisnewconstructionapearsto reflectheopinionofentrepreneursthathecityofdenhamsprings -vi-
12 FortheYear:TheCitycontinuestostrivetoimproveinfrastructure andtoprovidemoreimprovedserviceswhilestayingfiscalyconservative.someoftheinfrastructureimprovementsandaditionalor upgradedservicesprovidedinthecurentyearinclude: ~CompletedconstructionofanewaterstoragetankonPete'sHighway. ~AwardeditsfirstCertificateofAchievementforExcelencein FinancialReportingfortheCity'sComprehensiveAnualFinancial ~ContinuedconstructionofnewatermainsonPete'sHighway. ReportfortheyearendedJune30,196. ~CompletedconstructionofCapital ~Replacedalutilities,improveddrainage,andreconstructedOakand alongwithdrainageimprovementsinstrettoimprovetraficflow thisarea. ~Continuedresurfacingstretsnedingoverlay. PoplarStrets. ~ContinueddrainageimprovementprogramtoaleviatedrainageproblemswithinCity.AmajorportionoftheMilerDiversionCanal ~Begansewercolectionsystemrenovationspersewerstudy. projectwascompletedalongwiththeimprovementsonriverroad. ~ThePoliceDepartmentreceivedacreditationfromtheComisionon ~AnaditiontotheMunicipalBuildingwasbegun. AcreditationforLawEnforcementAgencies. ~AditionalstretlightswereinstaledonRangeAvenue. ~ContinuedComunitypolicingprogramwhichincludedneighborhod ~RangeRoadBy-Pasdesignwasbegun. metings. ~ContinuedBeautificationefort. FortheFuture:TheCitywilcontinuetoupgradeandimprove ~ConstructionofanewAnimalControlBuilding. services.someoftheplanedprojectsinclude: ~CompletionoftheMilerDiversionCanalproject. ~ContinueCapitalImprovementProgramconsistingofstretoverlay anddrainageimprovements.
13 ~CompletionoftheMunicipalBuildingadition. ~ContinuetherestorationoftheOldCityHal. ~InstalationofsidewalksonaportionofSouthRangeAvenue. ~ContributetotherenovationoftheWestLivingstonGym. ~BeginthedesignofanewFireTrainingFacility. ~BeginconstructionoftheRangeRoadBy-PasProject. ~BeginrenovationsofseweroxidationpondandfiltersystembyutilizingFederalgrant. ~BeginconstructionofnewsewerforcemainonPete'sHighwayand renovatepumpingstationonpete'shighwayasrecomendedbysewer ~Continuerenovatingalseweragepumpingstationsandliftstations study. ~Continueupgradingandreplacingequipmentinaldepartments. byreplacingoldpumpsandadingpumpswherenecesary. ThemanagementoftheCityofDenhamSpringsisresponsibleforestablishingandmaintaininginternalcontrol.Infulfilingthisresponsibility,estimatesandjudgementsbymanagementarerequiredto asestheexpectedbenefitsandrelatedcostsofinternalcontrol policiesandprocedures.theobjectivesofinternalcontrolareto providemanagementwithreasonablebutnotabsolute,asurancethat asetsaresafeguardedagainstlosfromunauthorizeduseordisposition,andthattransactionsareexecutedinacordancewithmanagement'sauthorizationandrecordedproperlytopermithepreparation ofgeneralpurposefinancialstatementsinacordancewithgeneraly aceptedacountingprinciples. WebelievethattheCity'sinternalcontrolsadequatelysafeguards asetsandprovidesreasonableasuranceoftheproperrecordingof financialtransactions. AnexplanationoftheCity'sacountingandbudgetarypoliciesisContainedintheNotestotheFinancialStatements.Explainedindetail arethebasisofacounting,fundstructureandothersignificantinformationregardingacountingandbudgetarypolicies.theobjective ofthesebudgetarycontrolsistoensurecompliancewithlegalprovisionsembodiedintheanualapropriatedbudgetaprovedbythecitỵ ActivitiesoftheGeneralFund,andCapitalProjectsFundsare includedintheanualapropriatedbudget.inadition,a"financial plan"wasutilizedfortheenterprisefund,internalservicefund,and CemeteryTrustFund. -ix-
14 ThegeneralgovernmentoperationsoftheCityareacountedforinthe GeneralFundandconsistsofthefolowingdepartments:GeneralAdministrative,Cemetery,Tax,WardCourt,PlaningandDevelopment,Public FireandPolice),HighwaysandStrets,Health,andCultureandRecreation.Therevenuestofundthesedepartmentsconsistoftaxes, ServiceWorkers,SumerFodProgram,PublicSafety(AnimalControl, miscelaneousrevenues. licensesandpermits,finesandforfeits,91servicefesandother TheschedulebelowpresentsasumaryofrevenuesoftheGeneralFund fortheyearsendedjune30,198and197,andthepercentage increases(decreases)fromtheprioryear. GENERALFUNDREVENUES: SOURCESOF Taxes REVENUES 298 OFTOTALREVENUESOFTOTAL PERCENT ~97 PERCENT (DECREASE)(DECREASE INCREASEINCREASE PERCENT Licensesand Finesand Permits $4,16, %$4,01, %$165,250 OVER197OVER197_ 91Service Forfeits 543,24 Miscelaneous Fes 191, , , , (5,841) 4.1% 537,72u~_~.6 153, , ~, ~ 1, (1.1) 7.5 Total $5,604, %$5,342, %$261, % FortheyearendedJune30,198,GeneralFundRevenuesexcededGeneralFundExpendituresby$1,029,578,butbecauseoftransfersoutof $1,426,50totheCapitalProjectsFundandothersmaltransfersin andtransfersoutthecityexperiencedanetdeficiencyofrevenues OverExpendituresandOtherUsesintheGeneralFundof$456,64. Thisdeficiencywasmadeavailablethroughprioryearsurplus.The colectionoftaxes,acountsfor74.3%ofthegeneralfundrevenues. Figure#I,ashownon'pagexi,indicatesthetypesandpercentagesof taxescolectedfortheyearendedjune30,198.thecityofdenham Springscolectsa1.5%salestax.Thissalestaxgenerated $3,34,69oftheGeneralFundRevenueor59.5%ofthetotalgeneral fundrevenues.salestaxrevenueincreased4.8%inthepastfiscal year.figure#2,ashownonpaqexi,presentsthepasttenyearsof salestaxcolections.asindicatedbythesechartsandfiguresthe CityofDenhamSpringsGeneralFundreliesheavilyonsalestaxrevenueandthisrevenuehasbenincreasingbyanaverageof8.01%over thepastnineyears. -x-
15 TheschedulebelowpresentsasumaryofexpendituresoftheGeneral FundfortheyearsendedJune30,198and197,andthepercentage increases(decreases)fromtheprioryear. GENERALFUNDEXPENDITURES: BYFUNCTIONEXPENDITURESOFTOTALEXPENDITURESOFTOTAL 198 PERCENT 197 PERCENT PERCENT General OVER197QVER197 (DECREASE)(DECREASE) INCREASEINCREASE Cemetery Tax Provisions 567,761 WardCourt 65,158 Planing PublicService Workers anddevelopment 149,361 57, , %$2, 52, ( ].5 3.9% ].7 (.1) ,43 36, ,812 30, (CONTINUED)
16 EXPENDITURES BYFUNCTION qrpercent 197 AnimalControl SumerFod Fire Program Highway Police Strets Health Culture Lighting 1, , , ,53782 i PERCENT PERCENT OFTOTAL OVER197OVER197 (DECREASE)(DECREASE) INCREASEINCREASE , i8, ( (2,51) (12.2) , (2.5) andrecreation Total $4,574, %$4,378, %$196,7 48,45_2~_~,Q 17,Q8~ Q, % Asindicatedinthescheduleonpagexi,GeneralProvisionsexpendituresincreased$2,030.Thiswasdueprimarilytoa$12,83increase insalariesanda$15,104increaseincontingencyexpenditures.the TaxDepartmentexpendituresincreased$2,682mainlyduetoa$8,218 increaseinsupliesandmiscelaneous,a$5,867increaseinequipment,anda$3,461increaseincolectionfe.planganddevelopmentincreasedby$30,928.thisincreasewasdueprimarilytoa $15,793increaseinequipment,an$8,380increaseindemolitionexpense,anda$3,51increaseinsalaries.ThexpendituresforPublic ServiceWorkersincreased$20,812mainlyduetoa$12,047increasein salaries,a$5,198increaseinequipmentpurchases,anda$5,530 increaseinvehiclemaintenanceandfuel.animalcontrolexpenditures increased$21,805duetoanincreaseinequipmentexpenditures.the PoliceDepartmentexpendituresincreased$123,819duemainlytoa increaseinsalaries.stretdepartmentexpendituresdecreased $95,805.Thiswasdueprimarilytoa$32,506decreaseinEquipment -xi-
17 TheEnterpriseFundconsistsofGas,Water,Sewer,andSanitation Services.TheCityhas4,29gascustomers,5,902watercustomerș 4,94sewercustomers,and3,108sanitationcustomers.TheEnterprise Fundhas$1,575,0inunrestrictedCertificatesofDeposits.Property,PlantandEquipment(netofacumulateddepreciation}istated atcostandtotals$12,427,048. OPERATINGREVENUE: SOURCESOF GasSales REVENUES 198PERCENT 197 PERCENT WaterSales SewerService $2,05,815 QFTOTAL (DECREASE)(DECREASE} OVER197OVER19~7 INCREASEINCREASE PERCENT Sanitation 983,589 Service 527, %$1,961, %$94, , , ,860 5, % 6.0 Delinquent Charges 458,242 ~7,626~ , , Total $4,082, %$3,764, %$317, %
18 OPERATINGEXPENSES: FUNCTIONOF 198.~XPENSES PERCENT 197 PERCENT OFTOTAL (DECREASE)(DECREASE) INCREASEINCREASE OVER197QVER197 PERCENT GasDept. WaterDept. SewerDept. $1,715, %$1,675, %$40,I~8 Sanitation 764, , ,45 710, /3-~ 784, ~ (73,798) (9.4) 2.4% 4.7 Total $3,674, %$3,520, %8154, % GasDepartmentrevenueincreased$94,37infiscalyear198duetoa colderwinterthaninfiscalyear197,whichwasarelativelywarm winter.watersalesincreased$5,857duetoadryperiodinfiscal year198withcustomerswateringyards.sanitationdepartmentrevenuesandexpensesincreasedbyaproximately$154,0eachduetoa newresidentialwastecolectioncontractresultinginhigherpayments tothecontractorandhigherfesforresidents. -xiv-
19 TheExpendableCemeteryTrustFundwasestablishedbytheCityon June28,193,toacountfortherevenuesgeneratedfromthesaleof cemeteryplotsandtheinterestearnedbythecashandinvestmentsof thefund.theinitialfundingof$150,0wastransferedfromthe GeneralFundonJulyi,193. TheExpendableCemeteryTrustFundwilcontinuetoacumulatethe revenuesgeneratedfromthesaleofcemeteryplotsandtheinterest earnedbytheinvestmentsuntilsuchtimeastheinterestearnedby theinvestmentsfulycovertheexpendituresofthecemeterymaintenancedepartment.atthistime,thefundbalanceoftheexpendable CemeteryTrustFundis$350,54.FortheyearendedJune30,198, theexpendituresofthecemeterydepartmentwas$65,107whichwas fundedbygeneralfundrevenues. TheCityofDenhamSpringshasnogeneralobligationdebt.Thereisa SpecialAsesmentdebtwithabalanceof$6,605asofJune30,198. ThisSpecialAsesmentdebtocuredwhentheCityisuedits193 PavingCertificatesofIndebtednestobeusedforthestretoverlay projectwithinthelakelandacressubdivision.thesecertificatesof Indebtedneswilberepaidbytheasesmentonthepropertyowners ofthelakelandacressubdivision.inadition,theutilityenterprisefundatjune30,198,hasoutstandingonerevenuebondwithan unpaidbalanceof$1,968,029.asmorefulyexplainedinnote20- SubsequentEvent-theCitysubsequenttoJune30,198,advance refundedits1989utilityrevenuerefundingbondsbearingananual interestrateof1.0%withtheisuanceofits198utilityrevenue RefundingBondwithananualinterestrateof7.2%.Inadition,due tothereductionintheinterestrateandtheaplicationofthe interestsavingstotheprincipalofthenewbonds,thecityalso reducedtheremaininglifeoftheoldbondsfromaprili,2016to Aprili,206. AthepresenttimetheCity'soutstandingbondhasnotbenrated. Asumaryofthecertificatesofindebtednesandrevenuebondactivitiesfor198ishownbelow. OUTSTANDING BALANCE OUTSTANDING BALANCE 193Paving Certificates ofindebtednes$79,926 JQNE30.197ADITIONSREDUCTIONSJUNE30, Utility $13,321 $6,605 RevenueRefunding Bonds Totals $2,180,690$ $146,056 $2,034,634 ẋvo
20 TheCityofDenhamSpringsconservativelyinvestsitsfundsinshort termcertificatesofdepositsthroughitscurentfiscalagent,hibernianationalbank.investmentsarecolateralizedwithsecurities pledgedbythefinancialinstitutionandheldinournamebyanapprovedthird-partycustodialbank.proceduresfolowedandsecurities pledgedareinacordancewiththestatutesofthestateoflouisiana. DuringthefiscalyearendedJune30,198,managementbelievesthe Cityisfulyinsuredforalmajorisks,suchasGeneralLiability, Workmen'scompensation,EmployeandPublicOficialFidelityBonds, andfireextendedcoverageandflodinsurance.thecitymaintainsno self-insuranceprogramatjune30,198. Statestatutesrequireanauditbyanindependentcertifiedpublic acountantonananualbasis.theaudithasbencompleted,andthe firm'sopinioncoversthebasicfinancialstatementsofthefinancial sectionofthereportonly.thegeneralpurposefinancialstatements andthecombiningandindividualfundandacountgroupstatements constitutethebasicfinancialstatements. TheGovernmentFinanceOficersAsociationoftheUnitedStatesand Canada(GFOA)awardedaCertificateofAchievementforExcelencein FinancialReportingtoCityofDenhamSpringsforitsComprehensive AnualFinancialReDorl(CAFR)forthefiscalyearendedJune30, 197.TheCertificateofAchievementisaprestigiousnationalaward recognizingconformancewiththehigheststandardsforpreparationof astateandlocalgovernmentfinancialreport. InordertobeawardedaCertificateofAchievementforExcelenceby GFOA,agovernmentalunitmustpublishaneasilyreadableand eficientlyorganizedcomprehensiveanualfinancialreport,whose contentsconformto~rogramstandards.thecafrmustsatisfyboth generalyaceptedacountingprinciplesandaplicablelegalrequirements. ACertificateofAchievementisvalidforaperiodofoneyearonly. TheCityofDenhamSpringsreceivedaCertificateofAchievementfor thefiscalyear197.ibelieveourcurentreportcontinuestoconformtothecertificateofachievementprogramrequirements,andwe aresubmitingitogfoatodetermineitseligibilityforacertificate. Itisourdesirethatthisreportcontainthenecesaryinformation andatawhichwilprovideabeterunderstandingoftheoperations ofthecity.itisfurtherhopedthatthisreporthasbendesigned inamanertobeusedasanadministrativetolandgeneralsourceof informationsoastoenhanceouracountabilitytothepublic. -xvi-
21 Mr.KenethB.DronewasCityTreasurerfromFebruary3,191until October16,198,whenheresignedtoaceptotheremployment.Hewas primarilyresponsibleforthedevelopmentofthisandtheprevious CAFR's,whichreceivedtheCertificateofAchievement.Again,Mr. Droneshouldberecognizedforhisasistanceinpreparingthis qualityanualfinancialreportforthecityofdenhamsprings. SpecialrecognitionisalsoduetotheAdministrativeOficeStaf whosedailyefortsresultintheproperhandlingofthecity'sfinancialafairsandthesucesfulcompletionofthisreport. Finaly,apreciationisexpresedtotheMayorandCityCouncilfor theircontinuedsuportinplaningandconductingthefinancial afairsofthecityinaresponsibleandprogresivemaner. Respectfulysubmited, CITYOFDENHAMSPRINGS HoraceW.Elkins CityTreasurer -xvi-
22 CityofDenhamSprings PRINCIPALELECTEDOVTCTAL~ June30,198 JamesE.Delaune Mayor: CurentTermsExpireDecember31,198: CityCouncilMembers: SterlingVincent JamesE.Durbin ArthurPerkins JohnWascom RoyZachary -xvi-
23 CityofDenhamSprings ORGANIZATIONALCHAKT June30,198 *ELECTEDOFICIALS -xix-
24 Certificateof forexcelence Achievement infinancial Reporting Presentedto CityofDenhamSprings, Louisiana ForitsComprehensiveAnual forthefiscalyearended FinancialReport ReportingispresentedbytheGovernmentFinanceOficers ACertificateofAchievementforExcelenceinFinancial June30,197.systemswhosecomprehensiveanualfinancial governmentunitsandpublicemployeretirement AsociationoftheUnitedStatesandCanadato reports(cafrs)achievethehighest standardsingovernmentacounting andfinancialreporting. -x-
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26 tl~nisbourgeois, CertifiedPublicAcountants DenhmnSprings,IrA S.RangeAvenue,Suite10 Memt,ctsAmt'li(.nln,tit.t~o/ Phone:(5()4) Fax:(504) qiemlmtDtixe.guile20 (eliftedl'ldi~ai~otlnlunt~ ~lula~lmomoc,('pa October 198 TheHonorableJamesE.DeLaune,Mayor DenhamSprings,Louisiana andmembersofthecitycouncil Wehaveauditedtheacompanyingqeneralpurposefinancialstatements ofthecityofdenhamsprings,louisiana,asofandfortheyearended June30,198,aslistedinthetableofcontents.ThesegeneralpurposefinancialstatementsaretheresponsibilityoftheCity'smanagement.Ouresponsibilityistoexpresanopiniononthesegeneral purposefinancialstatementsbasedonouraudit. Inadition,HanisT.Bourgeois,L.L.P.,actingseparately,audited thefinancialstatementsofeachofthecomponentunitsdiscretely presentedinthecityofdenhamspringsgeneralpurposefinancial statements.thecomponentunitsauditedbyus,separately,acount for10%oftheasets,liabilities,revenues,expendituresandother sources(uses)ofthefinancialresourcesofthecomponentunits. Weconductedourauditsinacordancewithgeneralyaceptedauditing standardsandthestandardsaplicabletofinancialauditscontained ingovernmentauditinastandards,isuedbythecomptrolergeneralof theunitedstates.thosestandardsrequirethatweplanandperform theaudittoobtainreasonableasuranceaboutwhetherthegeneral purposefinancialstatementsarefreofmaterialmistatement.an auditincludesexamining,onatestbasis,evidencesuportingthe amountsandisclosuresinthegeneralpurposefinancialstatements. Anauditalsoincludesasesingtheacountinqprinciplesusedand significantestimatesmadebymanagement,aswelasevaluatingthe overalgeneralpurposefinancialstatementpresentation.webelieve thatourauditsprovideareasonablebasisforouropinion. Inouropinion,thegeneralpurposefinancialstatementsreferedto abovepresentfairly,inalmaterialrespects,thefinancialposition ofthecityofdenhamsprings,louisiana,asofjune30,198,andthe resultsofitsoperationsandcashflowsofitsproprietaryfundtypes fortheyearthenendedinconformitywithgeneralyaceptedacountingprinciples.also,inouropinion,thecombining,individualfund,
27 TheHonorableJamesE.DeLaune CityofDenhamSprings,Louisiana andmembersofthecitycouncil andacountgroupfinancialstatements,referedtoabove,present fairly,inalmaterialrespects,thefinancialpositionofeachof theindividualfundsandacountgroupsofthecityofdenhamsprings, Louisiana,atJune30,198,andtheresultsofoperationsofsuch fundsandthecashflowsoftheindividualproprietaryfundsforthe yearthenended,inconformitywithgeneralyaceptedacounting principles. InacordancewithGovernmentalAuditinaStandards,wehavealso isuedareportdatedoctober15,198onourconsiderationofthe CityofDenhamSprings'internalcontroloverfinancialreportingand ourtestsofitscompliancewithcertainprovisionsoflaws,regulations,contractsandgrants. Ourauditsweremadeforthepurposeofforminganopiniononthegeneralpurposefinancialstatementstakenasawholeandonthecombining,individualfund,andacountgroupfinancialstatements.The acompanyingfinancialinformationlistedas"schedules"inthetable ofcontentsispresentedforpurposesofaditionalanalysisandis notarequiredpartofthegeneralpurpose,combining,individual fund,andacountgroupfinancialstatementsofthecityofdenham Springs,Louisiana.Suchinformation,exceptfortheScheduleof InsuranceinForcemarked"unaudited",onwhichweexpresnoopinion, hasbensubjectedtotheauditingproceduresapliedintheauditof thegeneralpurpose,combining,individualfund,andacountgroup financialstatementsand,inouropinion,isfairlystatedinal materialrespectsinrelationtosuchfinancialstatementstakenasa whole. TheacompanyingfinancialinformationlistedintheStatisticalSectionasSchedules3-17isalsopresented analysisandisnotarequiredpartofthe CityofDenhamSprings,Louisiana.This auditedbyus,andacordinglyweexpres financialstatementsofthe forpurposesofaditional tion. informationhasnotben noopinionontheinforma- Respectfulysubmited, ~ZP
28 GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW)
29 CityofDenhamSprings ANDDISCRETELYPRESENTEDCOMPoNRNT[)NITS ASETSANDOTHERDEBITS CashandCashEquivalents Investments,atCost Receivables(NetofAlowancefor Uncolectibles): Acounts SpecialAsesments Other unbiledutilitysales DuefromOtherFunds DuefromOtherGovernments DuefromComponentUnits DuefromPrimaryGovernment Inventory,atCost PrepaidExpenses RestrictedAsets: Investments,atCost FixedAsets(NetofAcumulated Depreciation) OtherAsets OtherDebits: AmountAvailableinDebt ServiceFundforPaymentof the193pavingcertificates AmountobeProvidedfrom SpecialAsesmentReceivables AmountobeProvidedfor AcumulatedUnpaidVacation AmountobeProvidedfor RetirementofNotesPayable TotalASsetsandOtherDebits LIABILITIES AcountsPayable RetainagesPayable PayrolTaxesPayable RetirementandGroupInsurancePayable AcruedSalariesandWages DuetoOtherFunds June30,198 DEBTCAPITAL INTERNAL GENERALSERVI~PROJECTSENTERPRISESERVICE 231,36$37,20$12,14 90,0 60,0 95, , ,372 35,67 2,79815, , ,426$10, , ,30, ,76 12,427, ,406 30,72583 $1,589,965$75,685$1,59,960$16,013,742$54,871 $39,592 3,35 35,024 60,340 1,658 (CONTINUED) 4 $25,65,060$ ,475 83,190$1, ,6201,515
30 FIDUCIARY FUNDTYPE yrust~ixedasets-debt GENERALLONG-TERM ~R(3UPSGENERAL GOVERIa4ENT (MEMORANDUM PRIMARY $38,45 31,123 $ TOTAL ONLY) CITYCOURTOF DENHAMSPRINGS COMPONEkFPI~TR $3,548, 386, WAR~T MARSHALOFCITY COURTOFDENHAM $146,859 ~DVM~a.~nT REPORTING (MEMORANDUM ENTITY TOTAL 137,0 $19,503 1,24 $715,103 3,534,367 ONLY) , ,51 35,67 1,21, ,648 14,170 3, ,572 30,930 1,360 2, ,824,164 19,281, ,76 1, , ,915 83,717 19,501,56 975,76 103,019 46,307 20,298 46, ,059247,059 20,298 46,307 $350,54$6,824,164$313,6A.$26,82,605$423,275 $135, ,059 20,298 $27,381, $ $3,
31 CityofDenhamSprings ~MDDI.qCRV.~VT,VPRESENTEDCOMPONENTUNITS(CONTINUED LIABILITIES(CONT.D.) DuetoOtherGovernments DuetoComponentUnits DuetoPrimaryGovernment DeferedRevenues PayablefromRestrictedAsets Customers'Deposits RevenueBondsPayable AcruedBondI~terest RevenueBondsPayable 193PavingCertificates Act~nulatedUnpaidVacation NotesPayable OtherLiabilities TotalLiabilities FUNDEQUITYANDOTHERCREDITS ContributedCapital InvestmentinGeneralFixedAsets RetainedEarnings: ReservedforBondReserves andcontingencies Unreserved FundBalance: ReservedforDebtService ReservedforCemeteryExpenditures ReservedCivlFes ReservedforEncumbrance Unreserved: DesignatedforConstructlo~ DesignatedforRenovationsof OldCityHal DesignatedforWitnesFesand PublicServiceWorkers Undesignated TotalFundEquityand OtherCredits TotalLiabilities,Fund Equity,andOtherCredits June30,198 DEBTCAPITAL SERVICEPROJECTSENTERPRISE ~ 2,14 2, ,39 38,597 15,859 29,378 29,378579,975 46,307 1,019, , , ,835,716 35,791 ~4,59 2,670,814 4,095,04 354,494 8,893,430 I~ERNAL SERVICE 2,098 1,284 6,270 48,601 1,415,62646,307I,D19,98513,342,92848,601 $1,589,965$75,685$1,59,960$16,013,742$54,871 Theacompanyingnotesconstituteanintegralpartofthisstatement 6
32 ExhibitA Continued) FIDUCIARY FUNDTYPE ACQ~kvPC~R~tIPSGENERAL TOTAL FIXEDASETSDEBT GENERALLONG-TERM -QNLYJ GOVERNMENT (MEMORANDUM PRIMARY CITYCOURTOF 2,14 DENHAMSPRINGS WARDT C~MP~MEN~[~TS MARSHAL COURTOFOFCITY DENHAM REPORTING TOTAL (MEMORANDUM ENTITY ONLY) 29,378 2,48 10, ,605 1,835, , , ,643,74,40 102, , ,948 53,969 6,605 27,723 3,904, ,765 6,824,164 4,095,04 6,824, , ,915 83,717 4,095,04 7,043,796 8,942, ,54 350, ,942, ,494 1,019,985 38,597 46,307 15, ,824, ,048, ,761 18,484 7,090 1,019, ,54 38,597 15, , ,484 7,090 $350,54$6,824,164$313,64$26,82,605 $423,275 $135,83 $27,381,763 23,47,086
33 CityofDenhamSprings 9~DTI~"~IT~l'~%J1I3T~(~W~VT+VDWV~V.~F.DC(]MP~NENT[~NITS FortheYearEndedJune30,198 ~OVERNq4ENTALFUNDTYPE~ Revenues: SpecialAsesments GENERAL SERVICEPROJECTS DEBT CAPITAL Taxes LicensesandPermits FinesandForfeits 91ServiceFes Interest CourtCosts ExcesCivilFes 4, $9,97$ 5,307 3,98 Miscelaneous Expenditures: TotalRevenues 5,604,45215,411,216, Curent: GeneralGovernment PublicSafety: AnimalControl 1,056, HighwaysandStrets Fire Health Police CapitalOutlay DebtService: CultureandRecreation 1, PrincipalRetirement Interest TotalExpenditures Exces(Deficiency)of 4,574,874 OtherFinancingSources(Uses): RevenuesoverExpenditures 13,321 18,407 4,736 1,64,549 1,64,549 1,029,578(2,96) (427,581) OperatingTransfersIn OperatingTransfersOut TransfersInfromPrimary TransfersInfromComponentUnits TransfersOutoComponentUnits Government (1,426,50) 1,426,50 TransfersOutoPrimary ProcedsfromIsuanceofNotes Government (7,74) 6,92 SaleofAsets Payable TotalOtherFinancing Sources(Uses) (CONTINUED) (1,486,242) 1,426,50 8
34 ExhibitB FIDUCIARY FUND EXPENDABLE TYPE TOTAL TRUST (MEMORA~)UM GOVERNMENT PRIMARY ONLY)_ 4, , DENHAMSPRINGS CITYCOURTOF COMPONENTUNI~ WARDI MARSHALOFCITY TOTAL SPRINGS-WARDI COURTOFDENHAM (MEMORANDUM REPORTING ENTITY $ $ ONLY) 4,16, ,24 9, , ~ 35,985 1.$ ,89 9, ,915 6,872, , , , , , ,917 9,053 7,273,34 1,056, , ,394 1,512, , ,237, ,717 19, , , ,092 6,71"6, , ,016 (25,681) (1,426,50) (430) (52,309) 57,026 (7,74] 6,92 4,809 32,965 (1,426,930) (6,92) (7,74) 7,74 6,92 Ii ,570 (6,92) , (59,742) 37,817 57,01 35,086
35 CityofDenhamSprings TRI]S~FUND.ANDISCRETELYPRESENTEDCOMPONENTUNIT~(CONTInUeD FortheYearEndedJune30,198 Exces(Deficiency)of RevenuesandOther SourcesOverExpendituresandOtherUses FundBalancesatBegining FundBalancesatEndof ofyear Year GOVERNMENTALFUNDTYPE~ GENERAL SERVICEPROJECTS DEBT CAPITAL (456,64)(2,96) 98, ,29049, $1,415,626$46,307$1,019,985 Theacompanyingnotesconstitutean integralpartofthistatement. i0
36 Exhibit (Continued FIDUCIARY FUND EXPENDABLE TYPE TRUST GOVERNMENT (MEMORANDUM PRIMARY TOTAL COMPONENrPT~TS ONLY) DENHAMSPRINGS CITYCOURTOF WARDI ~PRYNG~-WARDT MARSHALOFCITY COURTOFDENHAM (MEMORANDUM REPORTING ENTITY TOTAL ONLY) 35, ,274 12,136 4, , $350,54$2,832,472 $184,846 $24,43 $3,041,761 i
37 ~nmrtnvd~m~mmmn~vrev~.~tveexpenditures.andchanges CityofDenhamSprings INFUNDBALANCES-BUDGET(GAPBASIS)ANDACTI GENERALANDCAPITALPROJECTSFUNDTYPES FortheYearEndedJune30,198 GENERALFUND Revenues: Taxes LicensesandPermits FinesandForfeits $4,120,10 91ServiceFes 505,30 Interest 190,0 Miscelaneous Expenditures: TotalRevenues ,0 65,0 $4,16,264 (UNFAVORABLE) VARIANCE- 543,24 191,915 $46, ,314 37, , ,314 1,915 5,465,2505,604, ,202 42,26619 Curent: GeneralGovernment PublicSafety: AnimalControl 1,098,201,056,469 41,751 HighwaysandStrets Fire Health Police 1, CapitalProjects CultureandRecreation TotalExpenditures Exces(Deficiency)of 4,672,4704,574,874 97,596 Revenuesover OtherFinancingSources(Uses): Expenditures 792,7801,029, ,798 OperatingTransfersIn OperatingTransfersOut TransfersInfrom TransfersOutto 1,626,50)(1,426,50) 20,0 SaleofAsets ComponentUnits (81,0) 12,0 (7,74) 6,92 (5,08 TotalOtherFinancing i.040 3, Sources(Uses) (1,690,0)(1,486,242) 203,758 Exces(Deficiency)of RevenuesandOther SourcesoverExpendituresandOtherUses (897,20)(456,64) 40,56 (CONTINUED) 12
38 CAPITAl,PROJECTSFUNDTYPES (UNFAVORABLE) VARIANCE- 1,40,0 5, ,98 (187.Q20} (1,012) 1,405,01,216,968 (18,032) ,948, ,64, ,451 (543,0)(427,581) 15,419 1,426,501,426,50 1,426,501,426,50 83,50 98,919 15,419 13
39 FundBalancesat FundBalancesat BeginingofYear EndofYear CityofDenhamSprings TNFINDBALANCES-BUDGET(C~APBA~qT~q~ANDACq~HAT.- FortheYearEndedJune30,198 GENERALFUNDVARIANCE- (UNFAVORABLE) $975,070$1,415,626$40,56 Theacompanyingnotesconstituteanintegralpartofthistatement. 14
40 Exhibit~ (Continued CAPITALPROJECTSFUNDTYPES BUDSET ACTUAL (UNFAVORABLE) VARIANCE $904,56$1,019,985$15,419 15
41 ExhibitD CityofDenhamsprings FortheYearEndedJune30,198 TOTAL OperatingRevenues: ~NTERPRISESERVICE INTERNAL (MEMORANDUM GOVERNMENT PRIMARY ONLY) ChargesforServices Sales TotalOperatingRevenues $4,082,461$ 4,082,461 $4,082, ,4894,361,950 ~7~,489 OperatingExpenses: CostofSales NaturalGasPurchases Salaries PayrolTaxes,Retirement 871, , ,803 4, , ,621 Depreciation Electricity andgroupinsurance 139,836 EquipmentExpenses 505,738 EquipmentRental 159,486 8, ,041 Insurance 139,415 5,67 148,682 Maintenance 18,563 MeterReadingandMeterRepairs 98, , , ,063 Miscelaneous 109,841 3, ,918 oficeexpense 70,95 1, ,42 ProfesionalFes SmalTolsandSuplies 45,12 subcontractdisposalservice 27, ,404 18,563 Telephone 40, ,841 71,073 Uniforms 426,702 BadDebts 30,8 1,934 45,315 TotalOperatingExpenses 5, ,702 27,76 42,57 31, OperatingIncome(Los 3,674, ,386 3,961,06,5, ,841 (6,897 40,94 (CONTINUED) 16
42 CityofDenhamSprings ExhibitD (Continued) RETAINEDEARNINGS-ALPROPRIETARYFUNDTYPES(CONTI~]ED FortheYearEndedJune30,198 NonoperatingRevenues: Interest Miscelaneous TotalNonoperatingRevenues NonoperatingExpenses: Interest AmortizationofBondRedemption Premium TotalNonoperatingExpenses NetIncome(Los)before OperatingTransfers OperatingTransfersIn NetIncome(Los) RetainedEarningsatBegining ofyear RetainedEarningsatEnd ofyear INTERNAL ENTERPRISESERVICE 16, ,602 27, , , TOTAL PRIMARY GOVERNMENT (MEMORANDUM ONLY) 16,564 12, ,823 27, ,057 (6,676) 34, ,386 (6,676) 34,710 8, , $9,247,924$48,601$9,296,525 Theacompanyingnotesconstituteanintegralpartofthistatement. 17
43 CityofDenhamsprings ALPROPRTETARYFHNDTYPES FortheYearEndedJune30,198 CashFlowsFromOperating Activities: OperatingIncome(Los) AdjustmentstoReconcile OperatingIncometoNet CashProvidedbyOperating Activities: Depreciation ProvisionforBadDebts MiscelaneousRevenues ChangesinAsetsand Liabilities: (Increase)Decreasein AcountsReceivable (Increase)Decreasein OtherReceivables (Increase)Decreasein UnbiledUtilitySales (Increase)Decreasein DuefromOtherFunds (Increase)DecreaseinDue fromgovernmentagencies (Increase)Decreasein Inventory (Increase)Decreasein PrepaidExpenses Increase(Decrease)in AcountsPayable Increase(Decrease)in RetainagePayable Increase(Decrease)In AcruedSalariesand Wages INTERNAL ENTERPRISESERVICE Exhib~ TOTAL PRIMARY GOVERNMENT (MEMORANDUM ONLY) $407,841$(6,897)$40,94 505,738 5,704 12,038 (19,723) 52,138 (2,382) 26,931 28,50 5, ,405 5,704 12,259 (19,723) 52,138 (2,382) 26,572 53,503 28,50 9,909 13,461 23,370 39, ,679 (270,196) (17,283) (CONTINUED) 18 3,547 (25,474)(295,670) (17,283) 3,547
44 COMBINEDSTATEMENTOFCASHPT,OW~- CityofDenhamSprings (Continued) ExhibitE ALPROPRIETARYF[IND'I"YPE,q,'C~"PTI',ITI~.n FortheYearEndedJune30,198 Increase(Decrease)in ENTERPRISESERVICE INTERNAL GOVERNMENT PRIMARY TOTAL (MEMORANDUM ONLy) Increase(Decrease)in DuetoOtherFunds Increase(Decrease)in OtherCurentLiabilities (26,573)(25,219) (51,792) Increase(Decrease)in OtherAcruedExpenses (46,232) AcumulatedUnpaid (2,896) (46,232) (2,896 Vacation NetCashProvided byoperating Activities 698,04 (14,32) 683,672 CashFlowsFromNoncapitalFinancingActivities: OperatingTransfersIn NetCashProvidedby NoncapitalFinancingActivities CashFlowsFromCapitalandRelated FinancingActivities: AcquisitionandConstructionof (Increase)Decreasein PropertyandEquipment Increase(Decrease)inLiabilities RestrictedAsets PayablefromRestrictedAsets (1,075,465) (53,352) 7,928 (870)(1,076,35) (53,352) 7,928 (CONTINUED) 19
45 CityofDenhamSprings COMBINEDSTATEMENTOFCAR}{FI,OW.q- ALPROPRIETARYFUNDTYPES(CONTI~IED FortheYearEndedJune30,198 PrincipalPaidonBonds Grant-LouisianaDepartmentof Transportation Grant-U.S.E.P.A. ImpactFes- InterestPaidDevelopers onrevenuebonds Exhibit (Continued) INTERNAL ENTERPRISESERVICE (132,735) 3, ,213 31,137 ( ) TOTAL PRIMARY GOVERNMENT (MEMORANDUM ONLY) (132,735) 3, ,213 31,137 { ) NetCashUsedin CapitalandRelatedFinancing Activities (1,237,508) (870)(1,238,378) CashFlowsFromInvestingActivities: NetSale(Purchase)ofInvestments InterestIncome 460, NetCashProvidedby (Usedin)Investing Activities 626,564 NetIncrease(Decrease)inCash andcashequivalents CashandCashEquivalents BeginingofYear CashandCashEquivalents- EndofYear ScheduleofNoncashInvesting, CapitalandFinancingActivities: AmortizationofDeferedBond Expense 460, ,564 87,060(15,202) 71, ,426$10,160$29,586 $ 7,616$ Theacompanyingnotesconstituteanintegralpartofthisstatement 2O 7,616
46 CityofDenhamSprings June30,198 (i)sumaryofsignificantacountingpolicies- A.FinancialReDortinaEntity TheCityofDenhamSprings"theCity"wasincorporated May8,1903,undertheprovisionsofR.S.3: The CityoperatesunderaMayor-CityCouncilformofgovernmentandprovidesthefolowingservicesasauthorizedby itscharter:publicsafety(policeandfire),highwaysand strets,healthandsocialservices,culture-recreation, education,publicimprovements,planingandzoning,and generaladministrativeservices. Asrequiredbygeneralyaceptedacountingprinciples, thesefinancialstatementspresentthecityofdenham Springs,Louisiana,anditscomponentunits,entitiesfor whichthecityofdenhamspringsisconsideredtobefinancialyacountable.eachdiscretelypresentedcomponent unitisreportedinaseparatecolumninthecombinedfinancialstatementstoemphasizeitislegalyseparatefrom thecity.eachdiscretelypresentedcomponentunithasa June30,198yearend. Thefinancialreportingentityconsistsof(I)theprimary government(alfundsundertheauspicesofthemayorand thecitycouncil),(2)organizationsforwhichtheprimary goverm~entisfinancialyacountable,and(3)otherorganizationsforwhichthenatureandsignificanceoftheirelationshipwiththeprimarygovernmentaresuchthatexclusion wouldcausethereportingentity'sfinancialstatementsto bemisleadingorincomplete. GovernmentalAcountingStandardsBoard(GASB)StatementNo. 14,theFinancialReportingEntity,establishedcriteriafor determiningwhichcomponentunitshouldbeconsideredpart ofthecityofdenhamspringsforfinancialreporting purposes.thebasicriteriaforincludingapotentialcomponentunitwithinthereportingentityisfinancial acountability.thegasbhasetforthcriteriatobe consideredindeterminingfinancialacountability.this criteriaincludes: i.apointingavotingmajorityofanorganization's governingbody,and a.theabilityofthecitytoimposeitswilonthat organizationand/or 21
47 NO~E~?OFTNANCIAL~ATEMENTS(CONT~]ED CityofDenhamSprings June30,198 b.thepotentialfortheorganizationtoprovidespecificfinancialbenefitstorimposespecificfinancialburdensonthecity. 2. OrganizationsforwhichtheCitydoesnotapointavotingmajoritybutarefiscalydependentontheCity. 3.Organizationsforwhichthereportingentityfinancial statementswouldbemisleadingifdataoftheorganizationisnotincludedbecauseofthenatureorsignificanceoftherelationship. Asrequiredbygeneralyaceptedacountingprinciples, thesefinancialstatementspresentthecityofdenham Springs(theprimarygovernment)anditscomponentunits. Thecomponentunitsincludedintheacompanyingfinancial statementsarediscretelypresented. BLENDEDCOMPONENTUNITS Therearenocomponentunitsthathavebendeterminedby managementobereportedaspartoftheprimarygoverunent (blended)inthegeneralpurposefinancialstatementsofthe cityofdenhamsprings. DISCRETELYPRESENTEDCOMPONENTUNITS ComponentunitsthatarelegalyseparatefromtheCitybut arefinancialyacountabletothecity,orwhoserelationshipwiththecityaresuchthatexclusionwouldcausethe City'sfinancialstatementstobemisleadingorincomplete arediscretelypresented.thecomponentunitscolu~aofthe combinedfinancialstatementsincludethefinancialdataof thesediscretelypresentedcomponentunits.theyare reportedinaseparatecolumntoemphasizethatheyare legalyseparatefromthecity. Fundingforthefolowingstateconstitutionalydefined agenciesisincludedinthecity'sgeneralfund.these oficialshowever,havecertainstatutorilydefinedsources offundsfortheirownoperatingand/orcapitalbudget discretion.thesefundshavebendiscretelypresentedin thecity'sgeneralpurposefinancialstatements: 2
48 NOTESTOFINANCIALSTATEMENTS(CONTINUED CityofDenhamSprings June30,198 CityCourtofDenhamSprings-WardI-TheJudgeofthe CourtisanelectedoficialprovidedbytheLouisiana StateConstitution.Fiscalinterdependencyexistsbetwen thecityandthecitycourtinthathecityisrequired toprovidethecitycourtoficefacilitiesandthecity paysaportionofthejudge'scompensation,andreimburses thecourtfercertainothersalariesandbenefits.the City'sGeneralPurposeFinancialStatementsdiscretely presentsthecitycourtofdenhamsprings-wardi's financialstatementsfortheyearendedjune30,198. MarshalofCityCourtofDenhamSprings-WardI-The MarshalisanelectedoficialprovidedbytheLouisiana StateConstitution.Fiscalinterdependencyexistsbetwen thecityandthemarshalinthatthecityisrequiredto providethemarshal'soficefacilities,andreimburses themarshal'soficeforcertainothersalariesand benefits.thecity'sgeneralpurposefinancialstatements discretelypresentsthemarshal'sfinancialstatements RELATEDORGANIZATIONS fortheyearendedjune30,198. Cityoficialsarealsoresponsibleforapointingmembers oftheboardofanotherorganization.thecity'sacountabilitydoesnotextendbeyondmakingtheapointments. DenhamSpringsHousingAuthorityTheDenhamSprings HousingAuthorityisalegalyseparategovernmententitY formedtoadministerhousingprogramsfundedbytheu.s. DepartmentofHousingandUrbanDevelopment(HUD).The Citygoverningauthorityapointsamajorityofthe Authority'smembers;however,thereisnofinancialrelationshipbetwentheAuthorityandtheprimarygovernment. TheDenhamSpringsParksandRecreationDistrict#3of LivingstonParishisarelatedorganizationoftheCity, howeverthecityoficialshavenoresponsibilityforthe District.TheDistrictdoeshoweverincludethegeographic areaofthecity. DenhamSpringsParksandRecreationDistrict(PARD)-PARD isalegalyseparateparishagencythatprovidesparks andrecreationalservicestotheresidentsoflivingston ParishDistrict#3.District#3includesthegeographic areawithinthecityofdenhamsprings. 23
49 CityofDenhamSprings June30,198 PARDsetsitsownadvaloremtax,canincurdebtandowns property.thecityhasnobudgetaproval,management designationorcomisionmemberemovalpowers.pard financescapitalandoperatingbudgetsdirectlyfromthe parishconstituentswithindistrict#3,andhasnofinancialbenefit/burdenrelationshipwiththecityofdenham Thefolowingagencyisanon-profitcorporationestablished Springs. pursuantostatestatutestofinancedebtforvariouspublicpurposeswithinlivingstonparish.thecitycouncil apointstheboardmembersoftheagency.theagencyjs fiscalyindependentfromthecity,isuesitsowndebt, aprovesitsbudgets,andsetsitsratesandcharges.the primarygovernmenthasnoauthoritytoremoveboardmembers, designatemanagement,oraproveormodifyrates.thecity isnotobligatedinanymanerforthedebtisuesofthis agency. DenhamSprings/LivingstonHousingandMortgage CompletefinancialstatementsforeachoftheCityofDenham FinanceAuthority obtainedattheoficeofthelegislativeauditorofthe Springscomponentunitsandrelatedorganizationscanbe BatonRouge,LA ,orateachoftheagencies StateofLouisiana,160NorthThirdStret,P.ỌBox94397, B. administrativeofices. ofpresentation Thfiactore Sdds Afundisaseparateacountingentitywithaself-balancing financialreportingdevicedesignedtoprovideacountabilityforcertainasetsandliabilitiesthatarenotrecorded inthefundsbecausetheydonotdirectlyafectnetexpend- setofacounts.ontheotherhand,anacountgroupisa ableavailablefinancialresources. 24
50 NOTENTOFINANCIALNTATEMENT~(CONTI~IED CityofDanhamSprings GOVERNMENTALFUNDS GovernmentalfundsareusedtoacountfortheCity'sgeneralgovernmentactivities.Governmentalfundtypesusethe flowofcurentfinancialresourcesmeasurementfocusand June30,198 whensusceptibletoacrual(i.e.,whentheyare"measurable themodifiedacrualbasisofacounting.underthemodifiedacrualbasisofacountingrevenuesarerecognized andavailable")."measurable"meanstheamountofthe payliabilitiesofthecurentperiod.thegovernmentconsidersalrevenuesavailableiftheyarecolectedwithin 60daysafteryearend.Expendituresarerecordedwhenthe relatedfundliabilityisincured,exceptforunmatured transactioncanbedeterminedand"available"meanscolectiblewithinthecurentperiodorsonenoughthereafterto due,andcertaincompensatedabsencesandclaimsandjudgmentswhicharerecognizedwhentheobligationsarexpected interestongeneralong-termdebtwhichisrecognizedwhen resources. tobeliquidatedwithexpendableavailablefinancial Propertytaxes,franchisetaxes,licenses,interestand specialasesmentsaresusceptibletoacrual.salestaxes colectedandheldbythelivingstonparishscholboardat yearendonbehalfofthecityarealsorecognizedas revenue.otherreceiptsandtaxesbecomemeasurableand availablewhencashisreceivedbythecityandarerecognizedasrevenueathatime. Entitlementsandsharedrevenuesarerecordedathetimeof receiptorearlierifthesusceptibletoacrualcriteriais met.expenditure-drivengrantsarerecognizedasreqenue whenthequalifyingexpenditureshavebenincuredandal othergrantrequirementshavebenmet. Governmentalfundsincludethefolowingfundtypes: GeneralFund-Thegeneralfundisthegovernment'sprimary operatingfund.itacountsforalfinancialresourcesof thegeneralgovernment,exceptthoserequiredtobe acountedforinanotherfund. DebtService servicingof proprietary ornonexpendabletrustfunds. FundThedebtservicefundacountsforthe generalong-termdebtnotbeingfinancedby 25
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