LIVINGSTON PARISH FIRE PROTECTION DISTRICT No. 9 MAUREPAS, LOUISIANA REPORT ON COMPILATION OF GENERAL PURPOSE FINANCIAL STATEMENTS

Transcription

1 LIVINGSTN PARISH FIRE PRTECTIN DISTRICT N. 9 MAREPAS, LISIANA REPRT N CMPILATIN F GENERAL PRPSE FINANCIAL STATEMENTS As F AND FR THE YEAR ENDED DECEMBER 3,2004 nder prvisins f state law, this reprt is a publi dut. Apy f the reprt has be subitted t the tity and ther apprpriate publi ffiials. The reprt is available fr publi inspetin at the Batn Ruge ffie f the Legislative Auditr and, where apprpriate, at the ffie f the parish lerk f urt. Release Date

2 Livingstn Parish Fire Prtetin Distrit N. 9 Maurepas, Luisiana As f and Fr the Year Ended Deeber 3,2004 Cntts Auntant's Reprt Geral Purpse Finanial Statets: Cbined Balane Sheet All Fund Types and Aunt Grups 3 Cbined Statets f Revues, Expditures, and Changes in Fund Balanes Geral Fund 4 Statet f Revues, Expditures, and Changes in Fund Balane Budget (GAAP Basis) and Atual Geral Fund 5 Suary Shedule f Prir Year Findings 7 Page

3 Jhn N. Duin, CPA Dnis E. Jaes, CPA CERTIFIED PBLIC ACCNTANTS A PRFESSINAL CRPRATIN HAMMND, LA AMITE, LA June 22,2005 Jaes Auntants' Cpilatin Reprt Meber Aerian Institute f CPA's Siety f Luisiana CPA's Bard f Cissiners Livingstn Parish Fire Prtetin Distrit N. 9 Pst ffie Bx 40 Maurepas, Luisiana We have piled the apanying geral purpse finanial statets f the Livingstn Parish Fire Prtetin Distrit N. 9, Maurepas, Luisiana, a pnt unit f the Livingstn Parish Cunil, as f Deeber 3, 2004, and fr the year th ded as listed in the table f ntts in ardane with Statets n Standards fr Aunting and Review Servies issued by the Aerian Institute f Certified Publi Auntants. A pilatin is liited t presting in the fr f finanial statets infratin that is the represtatin f the anaget f the Livingstn Parish Fire Prtetin Distrit N. 9. We have nt audited r reviewed the apanying geral purpse finanial statets and, ardingly, d nt express an pinin r any ther fr f assurane n the. The Livingstn Fire Prtetin Distrit N. 9, Maurepas, Luisiana has prepared its finanial statets using the pregasb 34 del. The effet f this departure fr gerally aepted aunting priniples has nt be deterined. Managet has eleted t it substantially all f the dislsures required by gerally aepted aunting priniples. If the itted dislsures were inluded in the finanial statets, they ight influe the user's nlusins abut the Distrit's finanial psitin and results f peratins. Ardingly, these finanial statets are nt designed fr thse wh are nt infred abut suh atters. We are nt indepdt with respet t Livingstn Fire Prtetin Distrit N. 9, Albany, Luisiana. Respetfully subitted, Durnin & Jaes, CPAs (A Prfessinal Crpratin) 40 East Thas Street Hand, Luisiana Fax:

4 Geral Purpse Finanial Statets (Cbined Statets verview)

5 Livingstn Parish Fire Prtetin Distrit N. 9 Maurepas, Luisiana Exhibit A Cbined Balane Sheet All Fund Types and Aunt Grups Deeber 3,2004 Assets and ther Debits Cash and Cash Equivalts Reeivables: Millage Tax ser Fee State Revue Sharing Land, Buildings, and Equipt Aunt t be Prvided fr Retiret f LngTer Debt Gverntal Fund Geral Fund $ 0,347 55,340 42,93,937 _ Aunt Grups Geral Geral Ttal Fixed Assets LngTer Debt (Me nly) $ $ $ 0,347 55,340 42,93,937 67,006 67,006 72,279 72,279 Ttal Assets and ther Debits $ 0,537 $ 67,006 $ 72,279 $ 953,822 Liabilities and Fund Equity Liabilities: Currt: Aunts Payable Dedutins fr Ad Valre Taxes Payabl< Lng Ter: N.P. 990 Peterbuilt Tanker N.P. Ferrera Puper N.P. ASuth Line f Credit $ 9,743 2,224. $ $ $ 9,743 2,224 7,279 7,279 00,000 00,000 55,000 55,000 Ttal Liabilities,967 72,279 84,246 Fund Equity: Investt in Geral Fixed Assets Fund Balanes: nreserved ndesignated Ttal Fund Equity 98,570 98,570 67,006 67,006 67,006 98, ,576 Ttal Liabilities and Fund Equity 0,537 $ 67,006 $ 72,279 $ 953,822 See Auntants' Cpilatin Reprt

6 Livingstn Parish Fire Prtetin Distrit N. 9 Maurepas, Luisiana Exhibit B Cbined Statet f Revues, Expditures, and Changes In Fund Balanes All Gverntal Fund Types Fr the Year Ended Deeber 3,2004 Deeber 3,2004 Revues sers Fees $ 44,7 Millage Tax 60,232 Parish Cunil Fire Rebate 9,738 Interest Ine 2 Revue Sharing ^937 Ttal Revues $ 6,099 Expditures Currt: Prfessinal Fees $,294 Bank Charges,062 Insurane Expse,475 ffie Supplies 79 peratins and repairs 2,877 Psin Dedutin 2,224 Pstal and Pstage 46 Telephne Expse 699 tilities,655 Waste Managet Expse 466 Capital utlay 224,506 Debt Servie: Prinipal 6,36 Interest 2,469 Ttal Expditures $ 284,088 Exess (Defiiy) f Revues ver Expditures $ (67,989) ther Finaning Sure (ses): Lan Preeds $ 55,000 Exess (Defiiy) f Revues and ther Sures ver Expditures and ther ses $ (2,989) Fund Balane Beginning f the Year $,559 Fund Balane End f the Year $ 98,570 See Auntants' Cpilatin Reprt

7 Livingstn Parish Fire Prtetin Distrit N 9 Maurepas, Luisiana Exhibit C Statet f Revues, Expditures, and Changes in Fund Balane Budget (GAAP Basis) and Atual Geral Fund Fr the Year Ended Deeber 3, 2004 Revues sers Fees (Per He) $ Millage Tax Parish Cunil Fire Rebate Interest Ine Revue Sharing Ttal Revues $ Expditures Currt: Prfessinal Fees $ Bank Charges Insurane Expse ffie Supplies peratins and Repairs Psin Dedutin Pstal and Pstage Telephne Expse tilities Waste Managet Expse Capital utlay Debt Servie Ttal Expditures Exess (Defiiy) f Revues ver Expditures ther Finaning Sure (ses) Lease Preeds Nte Preeds (Line f Credit) Exess (Defiiy) f Revues and ther Sures ver Expditures and ther ses $ Fund Balane Beginning f the Year $ Fund Balane End f the Year $ Revised Budget 42,600 $ 47,700 9, ,000 02,020 $,350 $,060 2,000 2,00 25, , ,050 70,745 (68,725) 5,000 55,000,275 $ $,275 $ Atual 44,7 60,232 9,738 2,937 6,099,294,062, ,877 2, , ,506 8, ,088 (67,989) 00,000 55,000 (2,989),559 98,570 Variane Favrable (nfavrable) $,57 2, (63) $ 4,079 $ 56 (2) 525,92 3,308 (2,224) (26) (224,506) 07,445 (3,343) (99,264) 85,000 $ (4,264) $,559 $ 97,295 See Auntants' Cpilatin Reprt 5

8 Suary Shedule f Prir Year Findings

9 C.2 %> < 4) "^u ^ * V f u g> ra 0 a.2 4J 4! >. : f 3 0 T3 "3 r a JS T3 T3 XI 4^00 N ^j "H *rf Prtetin Di s, Luisiana <L> «J.fa x tt, H * J2 3 'C 2 KJ * = ' 0 C 4 fl.s '> J. rj 0 f^ P Suary Shedule f Prir Year d Deeber 3 Fr the Year Ende y^ 'S.2 K "S ^^ t/iriptin f Findings S "^.5 «"3 T3 "S S.S '5.2 E ^^^ S a B Cj ^ 6 =*t f i CL> C^ a = "s t4 * 8 u ". E «C "3 "SS The distrit did nt (N _ i fl *» < *> <u b a the Lal Gvernt Bu H '^ "E. s '3 rs (N a 3 CQ <^ C d>, X) 0>.eeded budgeted expdil X Atual Expditure: _ 4 I _ % > a 4» (D iupprting ( *< *» '5 e"» Tw payts ad dutatin. r^ <L> V) «t shw apprval f payn Lak f dutal ^ (N ^ 4* S ^ *^ ^ a* t*. &0 t shw evide f psti.2 Lak f dutal f> (N i r*"i J)