EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION. STATE OF LOUISIANA ANNUAL FINANCIAL REPORT JUNE

Transcription

1 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION. STATE OF LOUISIANA ANNUAL FINANCIAL REPORT JUNE 3.25 Under provisions of state law, this report is s public document. A copy of the reporthasbeen submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court. Release Date

2 TABLE OF CONTENTS Page No. INDEPENDENT AUDITOR'S REPORT 1-2 COMPONENT UNIT FINANCIAL STATEMENTS Government-Wide Financial Statements: Statement of Net Assets 3 Statement of Activities 4 Fund Financial Statements: Governmental Funds: Balance Sheet 5 Reconciliation of the Governmental Funds Balance Sheet to The Government-Wide Financial Statement of Net Assets 6 Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds 7 Reconciliation of the Statement of Revenues, Expenditures, And Changes in Fund Balances-Governmental Funds to the Statement of Activities 8 Notes to Financial Statements 9-18 OTHER REQUIRED SUPPLEMENTARY INFORMATION Budgetary Comparison Schedule: General Fund 19 OTHER SUPPLEMENTARY INFORMATION Budgetary Comparison Schedule-Expenditures: General Fund 2-22 REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS SCHEDULE OF FINDINGS AND QUESTIONED COSTS 25 MANAGEMENT'S CORRECTIVE ACTION PLAN FOR CURRENT YEAR FINDINGS 26 SCHEDULE OF PRIOR YEAR FINDINGS 27

3 MEMBER AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS MICHAEL W. JOHNSON ( tf / (A PROFESSIONAL CORPORATION) 15 North 11th Street - Post Office Box 529 EUNICE, LOUISIANA 7535 Phone (337) Fax (337) MEMBER SOCIETY OF LOUISIANA CERTIFIED PUBLIC ACCOUNTANTS INDEPENDENT AUDITOR'S REPORT To the President and Commission Members Evangeline Parish Solid Waste Disposal Commission Ville Platte, Louisiana I have audited the accompanying component unit financial statements of the governmental activities and each major fund of the Evangeline Parish Solid Waste Disposal Commission, a component unit of the Evangeline Parish Police Jury, as of and for the year ended June 3, 25, which collectively comprise the Commission's component unit financial statements as listed in the table of contents. These component unit financial statements are the responsibility of the Evangeline Parish Solid Waste Disposal Commission's management. My responsibility is to express an opinion on these component unit financial statements based on my audit. I conducted my audit in accordance with auditing standards generally accepted in the United States and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States of America. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the component unit financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the component unit financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall component unit financial statement presentation. I believe that my audit provides a reasonable basis for my opinion. In my opinion, the component unit financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the Evangeline Parish Solid Waste Disposal Commission, as of June 3, 25, and the respective changes in financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America.

4 My audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Commissions component unit financial statements. The other supplementary information listed in the table of contents is presented for purposes of additional analysis and are not a required part of the component unit financial statements. Such information has been subjected to the auditing procedures applied in the audit of the component unit financial statements and, in my opinion, is fairly presented, in all material respects, in relation to the component unit financial statements taken as a whole. The Evangeline Parish Solid Waste Disposal Commission has not presented management's discussion and analysis that the Governmental Accounting Standards Board has determined is necessary to supplement, although not required to be part of, the component unit financial statements. The budgetary comparison information on page 19 is not a required part of the component unit financial statements but is supplementary information required by the Governmental Accounting Standards Board. I have applied certain limited procedures, which consisted principally of inquires of management regarding the methods of measurement and presentation of the required supplementary information. However, I did not audit the information and express no opinion on it. In accordance with Government Auditing Standards, I have also issued my report dated December 15, 25, on my consideration of the Evangeline Parish Solid Waste Disposal Commission's internal control over financial reporting and my tests of its compliance with certain provisions of laws, regulations, contracts, and grants. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of my audit. Michael W. Johnson Certified Public Accountant December 15,25

5 COMPONENT UNIT FINANCIAL STATEMENTS

6 GOVERNMENT - WIDE FINANCIAL STATEMENTS

7 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION Statement of Net Assets June 3, 25 ASSETS Governmental Activities Current Assets: Cash and Interest-Bearing Deposits $ 555,29 Petty Cash 6 Sales Tax Receivable 459,122 Accounts Receivable Total Current Assets $ Noncurrent Assets: Security Deposit $ 375 Restricted Assets: Cash and Interest-Bearing Deposits 17,968 Capital Assets, Net (Note C) Total Noncurrent Assets $ Total Assets $ LIABILITIES Current Liabilities: Accounts Payable $ 259,615 Retirement Payable 24,812 State Unemployment Payable 3,477 Bonds Payable 66, Accrued Interest Total Current Liabilities $ Noncurrent Liabilities: Bonds Payable $ 69. Total Noncurrent Liabilities $ 69. Total Liabilities $ NET ASSETS Invested in Capital Assets, Net of Related Debt $ 1,347,629 Restricted For Debt Service 16,674 Unrestricted Total Net Asset The accompanying notes are an integral part of this statement. 3

8 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION Statement of Activities For the Year Ended June 3, 25 Governmental Activities Expenses: Solid Waste Collection and Disposal: Operating $2,498,618 Depreciation 143,421 Interest Total program expenses $ Program revenues: Charges for Collection and Disposal $ Net program expense $2,593,495 General revenues: Sales Tax $2,555,36 Interest 13,89 Rent 1,44 Miscellaneous 3,311 Intergovernmental 13,885 Total general revenues $2, Increase in net assets $ 3,337 Net assets - beginning of the year 2.13,286 Net assets - end of the year S The accompanying notes are an integral part of this statement. 4

9 FUND FINANCIAL STATEMENTS

10 FUND DESCRIPTIONS General Fund To account for resources traditionally associated with governments which are not required to be accounted for in another fund.

11 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION Balance Sheet Governmental Funds June 3, 25 ASSETS Cash and Interest - Bearing Deposits Petty Cash Sales Tax Receivable Accounts Receivable Security Deposits Total Assets LIABILITIES AND FUND BALANCES Liabilities: Accounts Payable Retirement Payable State Unemployment Payable Total Liabilities Fund Balance: Reserved for Debt Service Unreserved Total Fund Balance Total Liabilities and Fund Balance General Fund $ 573, ,941 15, S $ 259,616 24, $ 17, $ $ The accompanying notes are an integral part of this statement. 5

12 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets June 3,25 Governmental Funds Fund Balances at June 3, 25 $ 56,16 Total net assets reported for governmental activities in the statement of net assets are different because: Capital assets used in governmental activities are not financial resources and therefore are not reported in the fimds. 1,482,629 Other long-term assets are not available to pay for current-period expenditures and therefore are deferred in the funds. 254,182 Long-term liabilities, including bonds payable, are not due and payable in the current period and therefore are not reported in the funds. (135,) Accrued interest payable is not due and payable in the current period and therefore is not reported in the funds. (1.294) Net assets of governmental activities The accompanying notes are an integral part of this statement, 6

13 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION Statement of Revenues, Expenditures, and Changes in Fund Balance-Governmental Funds For the Year Ended June 3, 25 Revenues Sales Tax Interest Rent Site Changes Miscellaneous Intergovernmental Total Revenues Expenditures Current Operating Capital Outlay Debt Service Total Expenditures Net Change in Fund Balance Fund Balance, Beginning of Year Fund Balance, End of Year General Fund $2,534,384 13,89 1,44 59,277 3, S $2,498, , $ $ (81,143) $ The accompanying notes are an integral part of this statement.

14 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds to the Statement of Activities For the Year Ended June 3, 25 Net change in fund balances-total governmental funds' $ (81,143) The change in net assets reported for governmental activities in the statement of activities is different because: Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlays ($144,384) exceeded depreciation ($143,421) in the current year. 964 Revenues in the statement of activities that do not provide current financial resources are not reported as revenues in the funds. 2,922 Repayment of bond principal is an expenditure in the governmental funds, but the repayment reduces long-term liabilities in the statement of net assets. 62, Interest on long-term debt is recorded on the accrual basis in the statement of activities. However, interest is recorded on the modified accrual basis in the Statement of Revenues, Expenditures, and Changes in Fund Balance - Governmental Funds. 594 Change in net assets of governmental activities The accompanying notes are an integral part of this statement 8

15 Evangelinc Parish Solid Waste Disposal Commission Notes to Financial Statements June 3,25 Note A - Summary of Significant Accounting Policies The Commission's financial statements are prepared in accordance with generally accepted accounting principles (GAAP). The Governmental Accounting Standards Board (GASB) is responsible for establishing GAAP for state and local governments through its pronouncements (Statements and Interpretations). The more significant accounting policies established in GAAP and used by the Commission are discussed below. 1. Financial Reporting Entity This report includes all of the funds of the Commission. It includes all activities considered to be part of (controlled by or dependent on) the Commission. The Commission is a component unit of the Evangeline Parish Police Jury. 2. Basis of Presentation Government - Wide Financial Statements: The Statement of Net Assets and Statement of Activities display information about the reporting government as a whole. They include all funds of the reporting entity. These statements present governmental activities. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange revenues. Fund Financial Statements: Fund financial statements of the reporting.entity are organized into funds, each of which is considered to be separate accounting entities. Each fund is accounted for by providing a separate set of self-balancing accounts that constitute its assets, liabilities, fond equity, revenues, and expenditures/expenses. Funds of the Commission are classified as governmental funds. Governmental funds account for the Commission's general activities, including the collection and disbursement of specific or legally restricted monies, the acquisition or construction of general fixed assets, and the servicing of general long-term debt. Governmental funds of the Commission include the General Fund, The General Fund is the primary operating fimd of the Commission. It is used to account for all activities except those legally or administratively required to be accounted for in other funds. 9

16 Evattgeline Parish Solid Waste Disposal Commission Notes to Financial Statements, Cont'd 3. Measurement Focus and Basis of Accounting Measurement focus is a term used to describe s< which" transactions are recorded within the various financial statements. Basis of accounting refers to "when" transactions are recorded regardless of the measurement focus applied. Measurement Focus: On the government-wide Statement of Net Assets and the Statement of Activities, governmental activities are presented using the economic resources measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net assets (or cost recovery), financial position, and cash flows. All assets and liabilities (whether current or noncurrent) associated with their activities are reported. Fund balance is classified as net assets. In the fund financial statements, all governmental funds utilize a "current financial resources" measurement focus. Only current financial assets and liabilities are generally included on their balance sheets. Their operating statements present sources and uses of available spendable financial resources during a given period. These funds use fond balance as their measure of available spendable financial resources at the end of the period. Basis of Accounting: In the government-wide Statement of Net Assets and Statement of Activities, governmental activities are presented using the accrual basis of accounting. Under the accrual basis of accounting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used. Revenues, expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place. In the fund financial statements, governmental funds are presented on the modified accrual basis of accounting. Under this modified accrual basis of accounting, revenues are recognized when '^measurable and available." Measurable means knowing or being able to reasonably estimate the amount. Available means collectible within the current period or within sixty days after year-end. Expenditures (including capital outlay) are recorded when the related fund liability is incurred, except for general obligation bond principal and interest which are reported when due. 1

17 Evangeline Parish Solid Waste Disposal Commission Notes to Financial Statements, Cont'd 4. Assets, Liabilities, and Equity Cash and Interest-Bearing Deposits: For the purpose of the Statement of Net Assets, cash and interest-bearing deposits includes all demand, savings accounts, and certificates of deposits of the Commission. Receivables: In the government-wide statements, receivables consist of all revenues earned at year-end and not yet received. Major receivables balances for the governmental activities include sales tax, dumpsite charges, roll-off charges, and limb crew salary reimbursements. In the fund financial statements, material receivables in governmental funds include dumpsite charges, roll-off charges, and limb crew salary reimbursements. Fixed Assets: The accounting treatment over property, plant, and equipment (fixed assets) depends on whether they are reported in the government-wide or fund financial statements. Government-wide Statements In the government-wide financial statements, fixed assets are accounted for as capital assets. All fixed assets are valued at historical cost, or estimated historical cost if actual is unavailable, except for donated fixed assets, which are recorded at their estimated feuvalue at the date of donation. Estimated historical cost of $275,79 was used to value the assets acquired prior to July 1,1988. Depreciation of all exhaustible fixed assets is recorded as an allocated expense in the Statement of Activities, with accumulated depreciation reflected in the Statement of Net Assets. Depreciation is provided over the assets* estimated useful lives using the straight-line method of depreciation. The range of estimated useful lives by type of asset is as follows: Equipment Improvements Buildings 1 years 2 years 4 years 11

18 Evangeline Parish Solid Waste Disposal Commission Notes to Financial Statements, Cont'd Fund Financial Statements In the fund financial statements, fixed assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fund upon acquisition. Restricted Assets: Restricted assets include cash and interest-bearing deposits of the general fund that are set aside for repayment of certificates of indebtedness because their use is limited by applicable bond covenants. Long-term Debt: The accounting treatment of long-term debt depends on whether the assets are reported in the government-wide or fund financial statements. All long-term debt to be repaid from governmental resources are reported as liabilities in the government-wide statements. The long-term debt consists of certificates of indebtedness. Long-term debt for governmental funds is not reported as liabilities in the fund financial statements. The debt proceeds are reported as other financing sources and payment of principal and interest are reported as expenditures, Equity Classifications: Government-wide Statements Equity is classified as net assets and displayed in three components: a. Invested in capital assets, net of related debt - Consists of capital assets including restricted capital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other borrowings that are attributable to the acquisition, construction, or improvement of those assets. b. Restricted net assets - Consists of net assets with constraints placed on the use either by (I) external groups such as creditors, grantors, contributors, or laws or regulations of other governments; or (2) law through constitutional provisions or enabling legislation. 12

19 Evangeline Parish Solid Waste Disposal Commission Notes to Financial Statements, Cont'd Fund Statements c. Unrestricted net assets - All other net assets that do not meet the definition of "restricted" or "invested in capital assets, net of related debt," Governmental fund equity is classified as fund balance. Fund balance is further classified as reserved and unreserved. 5. Revenues, Expenditures, and Expenses Sales Tax: The Commission presently levies a one-percent sales tax on taxable sales within the District. The sales tax is collected by the Evangeline Parish Tax Commission and is remitted to the Commission by the end of the month following receipt by the Tax Commission. The Tax Commission receives the sales tax approximately 2 days after the end of the month in which the sales occurred. The sales tax is recorded entirely in the General Fund. Sales taxes collected by the Tax Commission in July (which represents sales for June) and received by the Commission in July have been accrued and are included under the caption "Sales Tax Receivable" in the Statement of Net Assets. Operating Revenues and Expenses: Operating revenues and expenses for governmental funds are those that result from providing services and producing and delivering goods and/or services. It also includes all revenue and expenses not related to capital and related financing, noncapital financing, or investing activities. Expenditures/Expenses: In the government-wide financial statements, expenses are classified by function for governmental activities. In the fund financial statements, expenditures are classified as follows: Governmental Funds - By Character: Current Debt Service Capital Outlay In the fund financial statements, governmental funds report expenditures of financial resources. 13

20 Evangelinc Parish Solid Waste Disposal Commission Notes to Financial Statements, Cont'd 6. Budget and Budgetary Accounting The Commission follows these procedures in establishing the budgetary data reflected in these financial statements: 7. Use of Estimates a. The Commission manager meets with the Budget and Finance Committee to draw up the budget before the beginning of the new year. At the Budget Committee meeting they recommend that the commission accept the budget presented to them. If there are no objections, it is then moved and seconded that they accept the recommendations of the Budget and Finance Committee. The Commission voted to accept the original budget at their regular meeting held on June 14, 24. The Commission voted to accept the amended budget as presented at their May 9, 25, regular meeting. b. All Budgetary appropriations lapse at the end of each fiscal year. The preparation of financial statements in conformity with accounting principles generally accepted in the United State of America require management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues, expenditures, and expenses during the reporting period. Actual results could differ from those estimates. 14

21 Evangeline Parish Solid Waste Disposal Commission Notes to Financial Statements, Cont'd Note B - Capital Assets Capital asset activity for the year ended June 3, 25, was as follows: Governmental activities: Capital assets not being depreciated: Land Balance 7/1/4 Additions Retirements $ 68,68 $ Balance 6/3/5 $ 68,68 Capital assets being depreciated: Machinery and equipment Improvements other than buildings Buildings Total capital asssets: 872, ,22 1,7,949 1,311,6 1,311, $2,664,756 $ 144,385 $ $2,89,141 Less accumulated depreciation: Machinery and Equipment Improvements other than buildings Buildings Total accumulated depreciation Governmental activities capital assets, net $ 589,97 $ 73, ,921 59, $ $ $ 964 $ $ 662, , $ $ Depreciation expense was charged to functions as follows: Governmental activities: Solid Waste Collection and Disposal Total governmental activities depreciation expense $ $143,421 15

22 Evangetine Parish Solid Waste Disposal commission Notes to Financial Statements, Cont'd NOTEC: LONG-TERM LIABILITIES Long - term Liability Activity: Long - term liability activity for the year ended June 3,25, was as follows: Governmental Activities Bonds Payable: Certificate of Indebtness Amounts Due Beginning Ending within Balance Additions Reductions Balance One Year $197. $ Q $62. $135. $66. Governmental Activities Long- term liabilities S197. $ $62. $135. $66. Payments on the certificates of indebtedness are made by the General Fund. Description of Debt: Governmental Activities: Bonds Payable: $55, of Certificates of Indebtedness, Series 1997, of Evangeline Parish Solid Waste Disposal District, State of Louisiana, dated June 1,1997, due in annual installments and bearing interest at the rate of 5.75% per annum payable semiannually on May I, and November 1. The Certificates are secured by and payable solely from a pledge and dedication of the excess of annual revenues of the Commission above statutory, necessary and usual charges in each of the fiscal years during which the Certificates are outstanding. 16

23 Evangeline Parish Solid Waste Disposal commission Notes to Financial Statements, Cont'd Debt Maturity: Debt Service requirements at June 3, 25, for the Commission's governmental activities were as follows: Year Ending June 3 Certificates of Indebtedness, Series 1997 Principal Interest 26 66, 7, Total NOTE D - RETIREMENT COMMITMENTS As of January 1, 1991, all eligible employees of the Solid Waste Commission became members of the State Parochial Employees Retirement System. Contributions to the system are made by both employees and the commission as a percentage of salaries. Future deficits in the system will be financed by the state and the commission will have no further liability to the system, except current contributions. Data concerning the actual status of the system is not available. The Commission contributed $51, on wages of $421, during the fiscal year ended June 3, 25. NOTE E - SCHEDULE OF COMPENSATION PAID TO COMMISSIONERS: NAME OF COMMISSIONERS Travel Salary Total Bernice Ardoin $ 246 $ 2,4 $ 2,646 Curley Dossman 82 2,4 2,482 Leon Estes 693 2,3 2,993 Dillard Fontenot 278 2,4 2,678 RayForman 41 2,4 2,81 Lee Bertman Ardoin 94 2,3 2,394 JohnDeshotel 614 2,4 3,14 Lionel Manuel 164 2,4 2,564 J. Dowel! Deshotel 8 2,4 2,48 Nettie Campbell 268 2,3 2,568 JakeDupuis 94 2,2 2,294 Donald Thomas 98 2,4 2,498 Phillip Miller ,261 Total $

24 Evangcline Parish Solid Waste Disposal commission Notes to Financial Statements, Cont'd NOTE F-CASH The Evangeline Parish Solid Waste Disposal Commission's cash and interest - bearing deposits totaled $573,258 at June 3,25. These deposits were insured and collateralized at that date as follows: FDIC Insurance $ 117,968 Cash Collateralized Total Insurance and Collateral Cash was adequately collateralized at June 3,25. NOTE G - LITIGATION The Commission does not have any pending or threatened litigation as of June 3,25. NOTE H - CONTINGENT LIABILITY The Commission is contingently liable for its pro rata share of the cost of defending any claims, causes of actions, demands, suits or judgments and for its pro rata share of the payment of any judgments or costs of clean up due to the generation and disposal of waste at permitted landfill sites. 18

25 Other Required Supplementary Information

26 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION Budgetary Comparison Schedule General Fund For the Year Ended June 3,25 Revenues: Sales Tax Interest Rent Site Charges Miscellaneous Intergovernmental Total Revenues Expenditures Current Operating Capital Outlay Debt Service Total Expenditures Excess (Deficiency) of Revenues Over Expenditures Fund Balance, Beginning of Year Fund Balance, End of Year Original Final Actual $2,4, 8, 1, 45,15 2,1 3. $2,5, 13, 1,4 61,75 2, $2,534,384 13,89 1,44 59,277 3, $ $ $ $2,339, $2,446,45 $2,498,618 14, 144, $ $ $ $ 81,25 $ (59,22) $ (81,143) $ $ $ Variance With Final Budget Positive (Negative) $ 34, (1,798) 556 (1115) $ $(52,168) (4,384) $(54.88) $(21,923) 19

27 Other Supplementary Information

28 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION General Fund Budgetary Comparison Schedule - Expenditures For the Year Ended June 3,25 Original Final Actual Variance With Final Budget Positive (Negative) Administrative Expenditures Salaries - Office Personnel $ 131,25 Commissioner's Compensation 3, Advertisements 4, Dues, Subscriptions & Registrations 2, Fringe Benefits 19, Legal & Accounting 22, Meals & Entertainment 1, Office Supplies 7, Professional Fees 2,5 Repairs & Maintenance 4, Operating Supplies 15, Telephone 6, Travel 21, Utilities 6, Payroll Tax. Total Administrative Expenditures S27.7SO Basile Site Expenditures: Salaries - Site Operators $ 26,25 Fringe Benefits 2,9 Collection & Disposal of Dumpsters 9, Repairs & Maintenance 5 Operating Supplies 1, Telephone 6 Utilities 1, Capital Outlay Payroll Tax Total Basile Site Expenditures. $ $ $ $ 135,75 3, 4, 3,5 25, 3, 1,5 1, 3,6 1, 16,5 6, 24, 6,5 3 26,25 2,9 9, , 1,5 $134,596 3,4 4,453 4,91 24,432 31,698 1,473 13,3 3,295 13,142 18,428 5,591 26,986 6,418 5^457 m&m $ 26,465 2,849 8, , $ 1,154 (4) (453) (1,41) 568 (1,698) 27 (3,3) 35 (3,142) (1,928) 49 (2,986) 82 _X5J5B SH7.659) $ (215) (1,944) (819) $ S (2.249) 2

29 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION General Fund Budgetary Comparison Schedule - Expenditures For the Year Ended June 3,25 (Continued) general Expenditures: Service Contract - Residential Closing of Prom. Dumpsites Capital Outlay - Administrative Complex Debt Service - Bonds White Good Removal Expense Recycling Expenses Recycling Planner Insurance Premiums Drug Testing & Safety Expense Miscellaneous Salaries - Mechanic & Shop Help Fringe Benefits Maintenance Shop Supplies Backhoe Repairs Payroll Tax Total General Expenditures Original $1,1, 1, 75, 3, 3,6 115, 9, 5, 54, 8, 25, 2, Final $1,145,25 3, 75, 1,8 4, 3,6 12, 13, 5, 54, 8, 27, Actual $1,145,246 2,499 73,328 1,61 5, ,827 16,352 4,344 49,97 7,58 29,632 L546 $1.4.6 SI $ Variance With Final Budget Positive fnggatjve) $ , (1,637) 6 (827) (3,352) 656 4,3 42 (2,632) n.546) $ (1.912) Limb Crew Expenditures: Salaries Truck Maintenance, IH Truck Maintenance, IV Truck Maintenance, V Fringe Benefits Miscellaneous Chipper Repairs & Maintenance Grapple Truck #7 Repairs & Maintenance Operating Supplies Telephone Ford Van #6 Repairs Capital Outlay Payroll Tax Total Limb Crew Expenditures $ $ 126,5 4,5 3, 3, 18, 2, 5 2, 3, 2, $ 132,5 1,5 8 2, 21, 4, 3, 3,5 2,5 6, $185.8 $ 128,735 7,675 1,186 2,384 2, ,378 2,843 3,295 2,367 6, S $ 3,765 2,825 (386) (384) 65 (71) (3,378) (3.933;! $ (467) Mamou Site Expenditures: Salaries Fringe Benefits Collection and Disposal of RolI-Offs Repairs and Maintenance Backhoe Repairs & Maintenance Chipper Repairs and Maintenance Operating Supplies Telephone Utilities Capital Outlay Payroll Tax Total Mamou Site Expenditures 32,5 4, 29, 1,5 2, 1,3 7 1,6 $ 72.6 $ 32,5 3, 28, 3,7 2,1 1,2. 7 1,7 S 72.9 $ 33,287 2,42 28,227 3,933 3, , ,846 2, $ $ (787) 58 (227) (233) (1,497) (164) 91 (8) (146) (2,369) (1.3) $ (5.79) 21

30 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION General Fund Budgetary Comparison Schedule - Expenditures For the Year Ended June 3,25 (Continued) Pine Prairie Site Expenditures: Salaries - She Operator Fringe Benefits Collection & Disposal of Dumpsters Repairs & Maintenance Backhoe Repairs & Maintenance Operating Supplies Telephone Utilities Capital Outaly Payroll Tax Total Pine Prairie Expenditures $ $ 34, 5, 5, 1, 1, , Final 32,2 5,5 26, 1, 1, ,1 4,2 $ 72.4 Actual $ 32,787 6,19 26, , ,46 2,222._ 1.14 $ Variance With Final Budget Positive Oleeative) $ (587) (69) (399) ,978 fl.141 $ Q3) RpJL- Off Expenditures: Roll-Off Salary Fringe Benefits - Roll - Off Salary Telephone Maintenance-SW I Parts & Repairs Maintenanoe-SW Q Parts & Repairs Roll -Off Motor & Hydraulic Oil Roll-Off Containers & Repairs RoIl-OffDiese! Roll-Off Tires Capital Outlay Payroll Tax Total Roll-Off Expenditures $ $ 55, 8, 2,5 5, 4, 4, 3, 4, 48, $ 57, 11, 2,5 5,4 2, 6,3 2 57, 63, 112, Q $ $ 57,118 1,641 2,312 6,32 24,344 7, ,845 63, , $ $ (118) (92) (4,344) (777) 19 (5,845) (634) (4,628) fl.76tt Sri8.37Tt Ville Plattc Site Expenditures Salaries - Site Operators Fringe Benefits Collection & Disposal of Roll-Otis Repairs & Maintenance Backhoe Repairs & Maintenance Chipper Maintenance & Repairs Operating Supplies Telephone Utilities Capital Outlay Payroll Tax Total Ville Platte Expenditures $ 56, 8,4 125, 2, 4, 1, 1,5 1, 2, $ 2.9 $ 58, 11,4 95, 2,1 3,5 1, 6 2,2 4,3 Q $ $ 58,682 11,694 99,98 3,14 4,671 1, ,371 2, $ 186.2% $ (682) (294) (4,98) (1,4) (1.171) (52) (69) (HI) 2,78 n.sis^ $ f8.196^ Total Expenditures S $ $ $ (54.88 > 22

31 MICHAEL W. JOHNSON MEMBER AMERICAN INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS (A PROFESSIONAL CORPORATION) 15 North 11th Street - Post Office Box 529 EUNICE, LOUISIANA 7535 Phone (337) Fax (337) MEMBER SOCIETY OF LOUISIANA CERTIFIED PUBLIC ACCOUNTANTS REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVER FINANCIAL REPORTING BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS Honorable President and Commission Members Evangeline Parish Solid Waste Disposal Commission Ville Platte, Louisiana I have audited the component unit financial statements of the Evangeline Parish Solid Waste Disposal Commission as of and for the year ended June 3, 25, and have issued my report thereon dated December 15, 25. I conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the Evangeline Parish Solid Waste Disposal Commission's component unit financial statements are free of material misstatement, I performed tests of its compliance with certain provisions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of my audit and, accordingly, I do not express such an opinion. The results of my tests disclosed no instances of noncompliance that is required to be reported under Government Auditing Standards. Internal Control Over Financial Reporting In planning and performing my audit, I considered the Evangeline Parish Solid Waste Disposal Commission's internal control over financial reporting in order to determine my auditing procedures for the purpose of expressing my opinion on the component unit financial statements and not to provide assurance on the internal control over financial reporting. However, I noted certain matters involving the internal control over financial 23

32 reporting and its operation that I consider to be reportable conditions. Reportable conditions involve matters coming to my attention relating to significant deficiencies in the design or operation of the internal control over financial reporting that, in my judgment, could adversely affect the Evangeline Parish Solid Waste Disposal Commission's ability to record, process, summarize and report financial data consistent with the assertions of management in the component unit financial statements. Reportable conditions are described in the accompanying schedule of findings and questioned costs as item A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the component unit financial statements being audited may occur and not be detected within a timely period by employees in the normal course of performing their assigned functions. My consideration of the internal control over financial reporting would not necessarily disclose all matters in the internal control that might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditions that are also considered to be material weaknesses. However, I believe none of the reportable conditions described above is a material weakness. This report is intended solely for the information and use of the audit committee, management, the commission members, and the Legislative Auditor and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document. Michael W. Johnson Certified Public Accountant December 15, 25 24

33 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION SCHEDULE OF FINDINGS AND QUESTIONED COSTS For the Year Ended June 3.25 I have audited the component unit financial statements of Evangeline Parish Solid Waste Disposal Commission as of and for the year ended June 3, 25, and have issued my report thereon dated December 15, 25. I conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. My audit of the component unit financial statements as of June 3, 25, resulted in an unqualified opinion. Section I. Summary of Auditor's Reports a. Report on Internal Control and Compliance Material to the Financial Statements Internal Control Material Weaknesses _Yes _X No Reportable Conditions _X Yes No Compliance Compliance Material to Financial Statements Yes _X_ No Section II. Financial Statement Findings Inadequate Segregation of Duties Finding: Cause: Recommendation: The segregation of duties is inadequate to provide effective internal control. The condition is due to economic and space limitations. No action is recommended. 25

34 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION MANAGEMENT'S CORRECTIVE ACTION PLAN For the Year Ended June 3.25 SECTION I. INTERNAL CONTROL AND COMPLIANCE MATERIAL TO THE FINANCIAL STATEMENTS None. 26

35 EVANGELINE PARISH SOLID WASTE DISPOSAL COMMISSION SCHEDULE OF PRIOR YEAR FINDINGS For the Year Ended June 3,25 SECTION I. INTERNAL CONTROL AND COMPLIANCE MATERIAL TO THE FINANCIAL STATEMENTS Cash Not Adequately Resolved. Collateralized at June 3,24. Management should ensure that the Commission's cash is adequately collateralized at all times. 27