KENNETH D. FOLDEN & Co.
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1 Financial Statements For the Year Ended June 3 0, i r/ > Under provisions of state law, this report is a public C : document Acopy of the report has been 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 EJ appropriate, at the office of the parish clerk of court. 5 Release Date *^\ i / 7\ /ZlQI t/i CD KENNETH D. FOLDEN & Co. CERTIFIED PUBLIC ACCOUNTANTS 302 EIGHTH STREET, JONESBORO, LA (318) FAX (318)
2 Kenneth D. Folden and Company, CPAs 302 8th St Jonesboro, LA Shiloh Waterworks District 1069 Bailey Rd. Bienville,LA71008 We have compiled the accompanying balance sheet of Shiloh Waterworks District of Bienville Parish as of June 30, 2007, and the related statement of revenues and expenditures and statement of cash flows for the year then ended, in accordance with the Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. A compilation is limited to presenting in the form of financial statements information that is the representation of management. We have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or any other form of assurances on them. Management has elected to omit all of the disclosures required by generally accepted accounting principles. If the omitted disclosures were included in the financial statements, they might influence the user's conclusion about the company's financial position, results of operations and cash flows. Accordingly, these financial statements are not designed for those who are not informed about such matters.
3 BALANCE SHEET As of June 30,2007 ASSETS CURRENT ASSETS Cash In Bank - Water Revenue Cash in Bank - Fund Depr. Cash in Bank - Bond Reserve Restricted Cash - Cust Liab D Accounts Receivable TOTAL CURRENT ASSETS 20,047 3,925 2,696 1,879 2,142 30,689 PROPERTY, PLANT AND EQUIPMENT Land Water Sample Stations Water Distribution System Water Treatment System TOTAL PROPERTY, PLANT & EQUIPMENT Accumulated Depreciation NET PROPERTY, PLANT & EQUIPMENT OTHER ASSETS Utility Deposits TOTAL OTHER ASSETS TOTAL ASSETS 300 1,100 49,594 10,593 61,587 (37,075) 24, ,226
4 BALANCE SHEET As of June 30, 2007 LIABILITIES AND EQUITY CURRENT LIABILITIES Accounts Payable Customer meter deposits Total Current Liabilities 1,271 2,425 3,696 LONG-TERM LIABILITIES Total Liabilities EQUITY Retained Earnings Reserved Retained Earnings Unreserved Year-to-Date Income Total Equity TOTAL LIABILITIES AND EQUITY 3,696 8,922 35,642 6,966 51,530 55,226
5 STATEMENT OF REVENUES AND EXPENDITURES For the Year Ended June 30, 2007 Sales Water Revenue $ 12,589 Late Fees 782 Less Returns & Allowances 0 Total Sales 13,371 Cost of Goods Sold Purchases of water 10,094 Electricity 689 Total Cost of Goods Sold 10,783 Gross ProHt 2,588 Operating Expenses Advertising 40 Depreciation 1,681 Election Expense 393 Insurance - Workers Comp. 1,216 Insurance - General 584 Interest expense 84 Legal & Accounting 1,286 Office Supplies 221 Pension Fund Deductions from Ad Valorem 364 Repair & Maintenance 332 Supplies 140 Taxes & License 147 Telephone 1,000 Utilities 42 Total Operating Expenses 7,529 Operating Income (Loss) (4,941) Other Income Ad Valorem tax revenue 11,849 Interest Revenue 59 Total Other Income (Loss) 11,908 Net Income (Loss) S 6.967
6 STATEMENT OF CASH FLOWS For the Year Ended June 30, 2007 CASH FLOWS FROM OPERATING ACTIVITIES Net Income (Loss) $ 6,967 Adjustments to reconcile Net Income (Loss) to net Cash provided by (used in) operating activities: Depreciation 1,681 (Increase) Decrease in Operating Assets: Accounts Receivable (1,173) Increase (Decrease) in Operating Liabilities: Accrued Liabilities 175 Total Adjustments 683 Net Cash Provided By (Used in) Operating Activities 7,650 CASH FLOWS FROM INVESTING ACTIVITIES Capital Expenditures (750) Net Cash Provided By (Used In) Investing Activities (750) CASH FLOWS FROM FINANCING ACTIVITIES Notes Payable Repayments (1,677) Net Cash Provided By (Used In) Financing Activities 0_ NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS 5,223 CASH AND CASH EQUIV. AT BEG. OF PERIOD 28,619 CASH AND CASH EQUIV. AT END OF PERIOD $ 28,548 SUPPLEMENTAL DISCLOSURES Interest Paid $ 84
7 Affidavit and Revenue Certification Bienville Parish Waterworks District - Shiloh Bienville parish Bienville, Louisiana ANNUAL SWORN FINANCIAL STATEMENTS AND CERTIFICATION OF REVENUES $50,000 OR LESS The annual sworn financial statements are required by Louisiana Revised Statute 24:514 to be filed with the Legislative Auditor within 90 days after the close of the fiscal year. If applicable, the certification of revenues $50,000 or less is required by Louisiana Revised Statute 24:513(l)(1)(c)(i). (The threshold is $200,000 for Justices of the Peace and Constables.) *********************************************************************^^ Personally came and appeared before the undersigned authority, Mr. Willie Blow, President, who, duly sworn, deposes and says that the financial statements herewith given present fairly the financial position of Bienville Parish Waterworks District - Shiloh as of June, 30, 2007, and the results of operations for the year then ended, in accordance with the basis of accounting described within the accompanying financial statements. In addition, Willie Blow, who, duly sworn, deposes and says that Bienville Parish Waterworks District - Shiloh received $50,000 or less in revenues and other sources for the year ended June 30, 2007, and accordingly, is not required to have an audit for the previously mentioned year. Sworn to and subscribed before me this^v* day of r\uc»u&v KENNETH DAVID FOLDIN NOTARY PUBLIC ********************************************************** Officer Name Willie Blow Title President Address 1069 Bailey Rd Bienville. LA 71 QQ8 Telephone No.(31 8) Fax No. None My Commission Expires At Death
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