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1 qz.-r:, CITYOFNATCH1TOCHES,CITYMARSIAL ANUAl.FINANCIALREPORT DECEMBER31,201 f.~apublic ;blni[eoto ci~ly;,lhp
2 CityofNalchitoches,CityMarshal TABLEOFCONTENTS December31,201 IndependentAuditors'Report Exhibit P~ge_ GeneralPurposeFinancialStatements 1 (CombinedStatements-Overview) CombinedBalanceShet-FundTypes StatementofRevenues,Expenditures andacountgroup andchangesinfundbalance- Budget(GAPBasis)andActual- NotestotheFinancialStatements GovernmentalFundType FinancialSchedulesoflndividua FundsandAcountGroup GeneralFund- BalanceShet ScheduleofRevenues,Expenditures C-I FiduciaryFundType-AgencyFundandChangesinFundBalance C-2 CivilFund- BalanceShcet GeneralFixedAsetsAcountGroup- ScheduleofChangesinDepositBalances D-I D-2 ScheduleofChangesinGeneralFixed Comr~lianceandInternalContro Asets ReportonComplianceandonInternalControl overfinancialreporlingbasedonanaudit ofthegeneralpurposefinancialstatements PerformedinAcordancewithGovernment AuditingStandards 20-21
3 Johnson,Thomas&Cuningham CertifiedPublicAcountants Edie6,Johnson,CPA-AProfesionalCorporation( cJ6) 321Bien~leStret MarkD.Thomas,CPA-AProfesionalCorporation Natchitoches,Louis~na71457 RogerM.Cuningham,CPA-AProfesionalCorporation (318) Fax(318) INDEPENDENTAUDITORS'REPORT AltonRaehal WehaveauditedtilegeneralpurposefinancialstatementsoftheNatchitochesCityMarshal,acomponent CityofNatchiloches,CityMarshal responsibilityis1oexpresanopiniononthesefinancialstatementsbasedonouraudit. unitofthecityofnatchitoches,asofandfortheyearendeddecember31,201,aslistedinthetableof contents.thesefinancialstatementsaretheresponsibilityofthecitymarshal'smanagement.our WeconductedourauditinacordancewithauditingstandardsgeneralyaceptedintileUnitedStatesof AmericandthestandardsaplicabletofinancialauditscontainedinGovernmentAuditingStandards, isuedbytheu.s.generalacountingofice,andthelouisianagovernmentalauditguide.those standardsrequirethatweplanandperformtheauditobtainreasonableasuranceaboutwhetherthe asesingtheacountingp6nciplesusedandsignificantestimatesmadebymanagement,aswelas fiuancialstatementsarefreofmaterialnfistatement.anauditincludesexamining,onalestbasis, evaluatingtheoveralfinancialstatementpresentation.webelievethatourauditprovidesareasonable evidencesuportingtheamountsandisclosuresinthefinancialstatements.anauditalsoincludes basisforouropinion. respecls,thefinancialpositionoflhenatchitochescitymarshal,asofdecember31,201,andthe luonropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly,inalmaterial principles. resultsofitsoperationsfortheyearthenendedinconfomfitywithgeneralyaceptedacounting InacordancewithGovernmentAuditingStandalds,wehavealsoisuedareportdatedJune6,202,on ourconsiderationofthenalchitochescitymarshal'sinternalcontroloverfinancialreportingandour testsofitscompliancewithcertainprovisionsoflaws,regulations,contracts,andgrants.thatreportis anintegralpartofanauditperfoncdinacordancewithgovernmentauditingstandardsandshouldbe readinconjunctionwiththisreportinconsideringtheresultsofouraudit. )ohnson~thomas&cuningham Johnson,Thomas&Cuningham,CPA's June6,202 Natchitoches,Louisiana
4 GENERALPURPOSEDFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW)
5 ExhibitA CityofNalchitoehesCityMarshal Page3 CombinedBalanceShet-FundTypeandAcountGroup Natchiloches,Louisiana Governmental December31,201 FundType Asets General Fiduciary Fund FundTzILe Civil AcounlGroup General Lung! Asets Fixed (MemorandumOnly) Totals 201 (;ash Receivables Equipment&Vehicles TotalAsets $13,1500 $_13,1!5 $48,54900 $00 $~-8,5_49 2.~3580 $61,64 0 $23,580 $85,24 23,580 Liabililies UnsetledDef,osils AcountsPayable $0 TotalLiabilities $0 0 $48,5490 $48,549 $00 $0 $48,5490 $48,549 FundEqu~y_ luvesinlentilgeneral FundBalance-Unreserved FixedAsels Undesignated $0 TotalFundEquity!~!15 TotalLiabilities& $13,15 $0 $.0 0 $23,580 $~80 0 $23,580 $36,695 13,15 FundEquity $J3,15 $48,549 $23,580 $85,24 Senotestofinancialstatements.
6 ExhibitB CityofNatchiloehesCityMarsha Page4 Slalen)enlofRevenues,ExpendituresandChangesinFundBalance- Natchitoches,Louisiana GovermnenlalFudType-GeneralFund Budget(GAPBasis)armActual- YearErMedDecember31, RF-VENUES: Fines&Forfeits ~ Actual.(Unfavorable~ Other $210,00$20,2840 Variance- Favorable $(9,716) $240,09 Actual 20 TotalRevenues $210,0$2-0_02_,28484 $(9,716) $241,617.1,608 I'~XI'ENI)ITURES: (.:urent- OficeExpense Repairs&Maintermne Telephone Uniforms $4,060O Rer~t PersonalServices 1,70 $3, Building 5~0 4,017 ExternalApropriations- CapitalExpenditures 8,0 1,796 Other 15,0 5,40 18,80 7,75 $135(18)(17)(96) CityCourt 6,0 15,621 18,406 ClerkofCourt DislrietAtorney 39,0 6,240 25(621) $4,3432, ,50 4, ,850 h)digentdefenderboard 3,0 LCLE/CrimirmlJustice 34,0 39, (240) 17, NWLAJuvenileCenter 28,0 2,849 CrimeVictims 3,30 3,351 I.SPBreathAnalysis 12,50 28,945 49,73,487 CrirneLab 2,70 3,242 42,15 LACourtMgt.lnfo.System 1,0 12,405 36,578 LAIlsct.TrustFund 17,0 2,625 NalchitochesPoliceJury 3,0 1,250 15,675 4,096 4,50 16,40 3,25 3,50 3,308 2,050 4,52 TotalExpenditures $215,0$ ,380 $(137) $241,579 21,0904,1806,503,890 Exces(Deficiency)ofRevenues FundBalance-BeginingofYear OverExpenditures $(5,0) FundBalane-ErMofYear 27~968 SenotestofilaneialMalenlel ts. $_2L968 $(14,853) $(9,853) $[9,853) 0 $38 $~27,968 ~27,930
7 NOTESTOFINANCIALSTATEMENTS
8 CityMarshal,CityofNatchitoches,LA Pagc6 NotestoFinancialStatements December31,201 AsprovidedbyLouisianaStatute,theCityMarshaladministerstheCourtsystemoftheCityof Nalchitoches,Louisiana.TheCityMarshaliselectedtoatermofsixyears. InAprilof1984,theFinancialAcountingFoundationestablishedtheGovernmentalAcounting StandardsBoard(GASB)topromulgategeneralyaceptedacountingprinciplesandreporting standardswithrespectoactivitiesandtransactionsofstateandlocalgovernaentalacountingand financialreportingstandards.thecodificationandsubsequentgasbpronouncementsare recognizedasgeneralyaceptedacountingprinciplesforstateandlocalgovernment. TheCilyMarshalpreparesitsfinancialstatementsinacordancewiththestandardsestablishedby thegasb.gasbcodificationsection210establishescriteriafordeternriningthegovcncntal reportingentilyandhasdefinedthegovernmentalreportingentitytobethecityofnatchilochcs. TheacompanyingstatementspresentonlytransactionsoftheCityMarshal,acomponentunitofthe CityofNatchitoches,Louisiana. TheacountingandreportingpoliciesoftheCityMarshalconformtogeneralyaceptedacounting principlesasaplicabletogovernmentalunits.suchacountingandreportingpoliciesalsoconform totherequirementsoflouisianarevisedstatutes24:517. Asthegoverningauthorityofthecity,foreportingpurposes,theCityofNatchitoches,Louisiana,is thefinancialreportingentityforthelocalgovernment.thefinancialreportingentityconsistsof(a) theprimarygovernment(city),(b)organizationsforwhichtheprimarygovernmentisfinancialy acountable,and(c)otherorganizationsforwhichnatureandsignificanceoftheirelationshipwith Iheprimarygovernmentaresuchthatexclusionwouldcausethereportingentity'sfinancial statementstobemisleadingorincomplete. GovernmentalAcountingStandardsBoardStatementNo.14establishedcriteriafordetermining whichcomponentunitshouldbeconsideredpartofthecityofnalchitoches,louisiana,for financialreportingpurposes.thebasicriterionforincludingapotentialcomponentunitwithinthe reportingentityisfinancialacountability.thegasbhasetforthcriteriatobeconsideredin determiningfinancialacountability. 1.Apointingavotingmajorityofanorganization'sgoverningbody,and a.theabilityofthecitytoimposeitswilonthatorganizationand/or b.thepotentialforlhcorganizationtoprovidespecificfinancialbenefitstorimpose specificfinancialburdensonthecity.
9 CityMarshal,CityofNatchitoches,LA Page7 NotestoFinancialStatements December Organizationsforwhichthecitydoesnotapointavotingmajoritybutarefiscalydependent 3.Organizationsforwhichthereportingentityfinancialstatementswouldbemisleadingifdala onthecity. BecausetheCityMarshalisfiscalydependenlontheCityofNalchitoches,itwasdeterminedtobea oftheorganizationisnotincludedbecauseofthenatureorsignifcanceoftherelationship. componentunitofthecity,thefinancialreportingentity.theacompanyingfinancialstatements presentinformationonlyonthefundsmaintainedbythemarshalandonotpresentinformatiolon thecity,thegeneralgovernmentservicesprovidedbythatgovernmentalunit,ortheother governmentalunitsthatcomprisethefinancialreportingentity. ThefolowingisaSUlnmaryofcertainsignificantacountingprinciplesandpractices- FundAcounting: TheacountsoftheCityMarshalareorganizedonthebasisofafundandacountgroups,each ofwhichisconsideredaseparateacountingentity.theoperationsofthefundoracount groupsareacountedforwithaseparatesetofself-balancingacountsthatcompriseitsasets, liabilities,revenuesandexpenditures.resourcesarealocatedtothefundoracountgroup baseduponthepurposesforwhichtheyaretobespentandthemeansbywhichspending activitiesarecontroled.thefundpresentedinthisreportisdescribedasfolows: GovernmentalFund: GeneralFund.TheGeneralFundistilegeneraloperatingfundoftheMarshal.Itisusedto acountforalfinancialresourcesofthemarshal'sofice. FiduciaryFundType-AgencyFund CivilFund.TheCivilFundisusedtoacountforasetsheldasanagentforindividualsand otherparties.agencyfundsarecustodialinature,asetsequaliabilities,andonot involvemeasureleniofresultsofoperations. FixedAsetsandLong-termLiabilities- Theacountingandreportingtreatmentapliedtothefixedasetsandlong-termliabilities asociatedwithafundaredeterminedbyilsmeasurelnentfocus.thegovernmentalandis acountedforonaspendingor"financialflow"measurementfocusandonlycurentasets andliabilitiesaregeneralyincludedonitsbalanceshet. Fixedasetsusedinthegovernmentalfundoperations(generalfixedasets)areacounted forinthegeneralfixedasetsacountgroup,ratherthaninthegeneralfund.
10 Page8 CityMarshal,CityofNatehitoehes NotestoFinancialStatements December31,201 TheseasetsarerecordedasexpendituresintheGeneralFtmdwhenpurchased.No depreciationhasbenprovidedongeneralfixedasets. Alfixedasetsarevaluedathistoricalcost. Long-termobligationsexpectedtobefinancedfromgovernmentalfundsareacountedforil thegenerallong-termdebtacountgroup,notilthegovernmentalrand.thecity Marshalhadnolong-termliabilitiesatDecember31,201. Thetwoacountgroupsarenot"funds".Theyareconcernedonlywiththemeasurementof BasisofAcounting: financialposition,notwithmeasurementofresultsofoperations. Theacountingandfinancialreportingtreatmentapliedtoarandisdelcrufincdbyits measurementfocus.algovernmentalfundsandexpendabletruslfundsareacountedforusing acurentfinancialresourcesmeasurementfocus.withthismeasurelnentfocus,ofdycufcut asetsandcurentliabilitiesgeneralyareincludedonthebalanceshet.operatingstatementsof thesefundspresentincreases(i.e.,revenuesandotherfinancingsources)andecreases(i.e., expendiluresandotherfinancinguses)inetcurentasets. Themodifiedacrualbasisofacountingisusedbyalgoverumentalfundtypesandagency fimds.underthemodifiedacrualbasisofaeounling,revenuesarerecognizedwhen susceptibletoacrual(i.e.,whentheybecomebothmeasurableandavailable)."measurable" meansthatheamountofthetransactioncanbedeterminedand"available"meanscolectible withinthecurentperiodorsonenoughthereaftertobeusedtopayliabilitiesofthecurent period.courtfinesarerecognizedwhenreceivedbecausetheyarenotobjectivelymeasurable. Expendituresarerecordedwhentherelatedfundliabilityisincured. TheCityMarshaldoesnotemploytheuseof"Encumbranceacounting" TotalColumnsonCombinedStatements-Overview Totalcolumnsonthecombinedstatements-overviewarecaptioned"MemorandumOnly"to indicatethatheyarepresentedonlytofacilitatefinancialanalysis.
11 CityMarshal,CityofNatchitoches Page9 NotestoFinancialStatements December BudgetaryPractices TheCityMarshalfolowstheseproceduresinestablishingthebudgetarydatareflectedintile financialstatements: Budgetarydataforthegeneralfundisprel,aredbasedonprioryearactualoperatingrevenuesand expenditures.thegeneralfundismaiutainedonthemodifiedacrualbasisandthereforeno reconciliationsbetwenlegalyenactedbasisandgapbasisisrequired. TheMarshal'soficeperformsonlyacustodialfunctioninthecaseofagencyfundsand lhereforeabndgetforthesefundsisnotapropriate. IntheventhatheCityMarshalwastohavencumbrancesincomitluentsrelatingto execulorycontractsforgodsorservices,theywouldbeacountedforandreportedconsistently Estimates Thepreparationofinancialstatementsinconformitywithgeneralyaceptedacounting principlesrequiresmanagementomakestimatesandasumptionsthatafecthereported amountsofasetsandliabilitiesandisclosuresofcontingentasetsandliabilitiesathedateof thefinancialstatementsandthereportedamountsofrevenuesandexpensesduringthereporting period.actualresultscouldiferfromthosestimates. lnveslments: TheMarshaldoesnothaveanyinvestmentsotherthancashinvestedininterestbearingchecking acounts. t'mployesofthemarshal'soficearemembersofthelouisianamunicipalemployesretirement System.TheCityofNatchilochespaystherelirementcostsfortheMarshal'semployesintothe fund.neitherthecitynorthemarshalguarantethebenefitsgrantedbytheretirementsystem. Asumaryofchangesingeneralfixedasetsishownintheacountgroupseclionofthereport TheMarshalisnotapartyinanyliligationsekingdamagesfortheyearendedDecember3l,201
12 CityMarshal,CityofNatchitoches NotestoFinancialStatements December31,201 7.Exl~ensesPaidbvOtherGovernmentalUnils TheMarshalhadnoidentifiedrelatedpartytransactionsfortheyearendedDecember31,201 Alsalariesandwages,includingtheCityMarshalandthemployesoftheMarshal'sofice,are 8.Cash paidbythecityofnatchitoches. Foreportingpurposes,cashandcashequivalentsincludecash,demandeposits,timedeposits,and certificalesofdeposits.atdecember31,201,themarshalhadcashequivalentstotaling$78,975. UnderLouisiauaLaw,thesedepositsmustbesecuredbyFederaldepositinsurance,orbytheplcdge ofsecuriliesownedbythebank.themarketvalueofthepledgedsecuritiesplusthefederaldeposit insurancemuslataltimesequaltheamountondepositwiththebank.thedepositsatdecember31, 201,wereasfolows: Cash-Checking Balance Bank CashInBanks $78,975 ]ns'drance FDIC Uninsured $78,975 Balance $0 $9
13 FINANCIALSCHEDULESOFTtiEINDIVIDUALFUNDS ANDACOUNTGROUP
14 ToacountforthegeneraloperalionoftheCityIdarshal'sofice.Thevariousfesandchargesdueto GENERALFUND thecitymarshalareacountedforinthisfund,andthegeneraloperatingexpensesofthemarshalare paidfromthisland,aswelasdisbursementstovariousothergovernmentalagencies.
15 CityofNatchitoches,CityMarshal Natchiloches,Louisiana l)ecember GeneralFund BalanceShet Cash AcountsReceivable Asets TotalAsels Liabilities- FundBalance- AcountsPayable Liabilities&FundBalance Unreserved-Undesignaled TotalLiabilities& FundBalance $13,150 $J3,1!5 $0 13,15 $13.15 ExhibitC-I Page13 Sel'JolesIofinancialstatements
16 CityofNatchitochesCityMarshal Natchitoches,Louisiana GeneralFund ScheduleofRevenues,ExpendituresandChangesinFundBalance- YearEndedDecember31,201 REVENUES: Fines&Forfeits Other TolalRevenues EXPENI)ITURES: CnlTelt- OficeExpense Repairs&Maintenance Telephone Uniforms RentPersonalServices Building CapitalExpenditures Other ExternalApropriations- CityCourl ClerkofCourt DistrictAtorney IndigentDefenderBoard LCLE/CriminalJuslice NWLAJuvenileCenter CrimeVictims LSPBreathAnalysis CrimeLab LACourtMgl.lnfo.System LAlset.TrustFund NatchitochesParishPoliceJury TotalExpenditures (Deficiency)ofRevenues OverExpenditures FundBalance-BeginingofYear FundBalance-EndofYear Senotestofinancialstatements. $20,2840 $20,284 $3, ,017 1,796 5,40 7,75 15,621 18,406 6,240 39,052 2,849 3,351 28,945 3,242 12,405 2,625 1,250 16,40 3,308 4,52 3,380 $215,137 $(14,853) 27,968 $.13,15 ExhibitC-2 Page14
17 AgencyFund- FIDUCIARYFUNDTYPE CivilFund-Thisfundisusedtoacountforgarnishments,sales,finesandforfeiluresimposedbylhe courtsyslem.garnishedwagesareremitedlothisfund,andtherelatedpartiesarepaidfromthefund
18 ExhibitD-I CityofNatchitoches,CityMarshal /'age16 Natehitoches,Louisiana December31,201 BalanceShet CivilFund Asets TotalAsets Liabilities- Liabilities&FundEauitv $48,549 $48,54~ UnsetledDepositBalances FundEquily TotalLiabilities $48,549 TotalLiabilities&FundEquity $~8,549 0 Senotestofinancialslalemeuts.
19 Exhibit1)-2 Page17 CityofNatehitoches,CityMarsha Natehitoehes,Louisiana ScheduleofChangesinDepositBalances YearEndedDecember31,201 CivilFund I)epositBalancesat Aditions: BeginingofYear $_47,050 1)eposilsMadeDuringYear lnleresteanledo1deposits I)eduetions Sub-Tota $285, $286,41 CityofNatehitoehes CityMarshal CityCourt $80,701 PlaintifsandAtorneys Refunds ApraisalsandAdvertising 14,519 32,410 1,686 ClerkofCourt OtherCosts 1, ,15 I)epositBalancesat TotalDeductions $284,912 2,494 EndofYear $=48,549 Senotestofinancialstatemenls
20 GENERALFIXEDASETSACOUNTGROUP Toacountforfixedasetsusedinthisgovernmeltaltypefundoperations
21 Exhibit1:. Page19 CityofNalchitoches,CityMarshal Natchitoches,Louisiana ScheduleofChangesinGeneralFixedAsets GeneralFixedAsetsAcountGroup YearEndedDecember31,201 GeneralFixedAsets- Balance Aditions General Fund Deletions/ LaudBuildings F,quipnlent&Vehicles $00 4,39 $0 Retirements Balance 19,1_81 0 $ $00 TotalGeneralFixed ~580 Asets $_.4,39 $19,181 $~) $23,580 Seloles1ofinancialstatelrlenls.
22 Johnson,Thomas&Cuningham CertifiedPublicAcountants EdieG.JohnsOn,CPA-AProfesionalCorporation( ) 321BimvileStret MarkD.Thomas,CPA-AProfesionalCorporation Natchitoches,Leuisiana71457 RogerM.Cuningham,CPA-AProfesionalCorporation (318) Fax(318) CONTROLOVERFINANCIALREPORTINGBASEDONANAUDIT OFTIlEGENERALPURPOSEFINANCIALSTATEMENTS REPORTONCOMPLIANCEANDONINTERNAL PERFORMEDINACORDANCEWITI1GOVERNMENTAUDITINGSTANDARDS AltonRaehal WehaveaudiledthegeneralpurposefinancialstatementsoftheCityMarshal,acomponentunitoftile CityofNatchitoches,CityMarshal CityofNatchitoches,asofandfortheyearendedDember31,201.Weconductedourauditin acordancewithauditingstandardsgeneralyaceptedintheunitedstatesofamericandtilestandards aplicabletofinancialauditscontainedingovernmentauditingstandards,isuedbythecomptroler GeneraloftheUnitedStales. AspartofobtainingreasonableasuranceaboutwhethertheCityMarshal'sgeneralpurposefinancial statementsarefreofmaterialmistatement,weperformedtestsofitscompliancewithcertainprovisions oflaws,regulations,contractsandgrants,noncompliancewithwhichcouldhaveadirectandmaterial efectonthedeterminationofinancialstatementamounts,towever,providinganopinionoil compliancewiththoseprovisionswasnotanobjectiveofourauditand,acordingly,wedonotexpres suchanopinion.theresultsofourtestsdisclosednoinstancesofnoncompliancethatarerequiredtobe reportedundergovernmentauditingstandards. Inplaningandperformingouraudit,weconsideredtheCityMarshal'sinternalcontroloverfinancial nterualcontroloverfinancialrenortin~ reportinginordertodetenineourauditingproceduresforthepurposeofexpresingouropinionolthe generalpurposefinancialstatementsandnot"toprovideasuranceontheinternalconlroloverfinancial reporting.ourconsiderationoftheinternalcontroloverfinancialreportingwouldnotnecesarily disclosealmatersintheinternalcontroloverfinancialreportingthatnfightbematerialweakneses.a materialweaknesisaconditioninwhichthedesignoroperationofoneormoreoftheinlcmalconlrol componentsdoesnotreducetoarelativelylowleveltheriskthatmistatementsinamountsthatwouldbe materialinrelationtothegeneralpurposefinancialstatementsbeingauditedmayocurandnotbe detectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheirasigned functions.wenotednomatersinvolvingtheinternalcontroloverfinancialreportinganditsoperation thatweconsidertobematerialweakneses.
23 Exhibit]~ Page21 ThisreportisintendedsolelyfortheinformationanduseofthemanagementoftheCityMarshal,the LegislativeAuditor,andinterestedstateandfederalagenciesandisnotintendedtobeandshouldnotbe usedbyanyoneotherthanthesespecifiedparties. Johnson,Thomas&Cuningham Johnson,Thomas&Cuniugham,CPA's June6,202 Naldtoches.Louisiana
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