LIVINGSTON PARISH FIRE PROTECTION DISTRICT N. 9 MAUREPAS, LOUISIANA REPORT ON COMPILATION OF GENERAL PURPOSE FINANCIAL STATEMENTS As OF AND FOR THE YEAR ENDED DECEMBER 3,2005 Under prvisins f state law, this reprt is a public dcument. A cpy f the reprt has been submitted t the entity and ther apprpriate public fficials. The reprt is available fr public inspectin at the Batn Ruge ffice f the Legislative Auditr and, where apprpriate, at the ffice f the parish clerk f curt. Release Date - 2 - & >
Livingstn Parish Fire Prtectin District N. 9 Maurepas, Luisiana As f and Fr the Year Ended December 3, 2005 Table f Cntents Exhibit Accuntant's Cmpilatin Reprt - General Purpse Financial Statements: Cmbined Balance Sheet - All Fund Types and Accunt Grups A 3 Statement f Revenues, Expenditures, and Changes in Fund Balances - General Fund B 4 Summary Schedule f Prir Year Findings - 6 Page
Jhn N. Dumin, CPA Dennis E. James, CPA J CERTIFIED PUBLIC ACCOUNTANTS A PROFESSIONAL CORPORATION HAMMOND, LA iimm June 30, 2006 Accuntant's Cmpilatin Reprt Member American Institute f CPA's Sciety f Luisiana CPA's Bard f Cmmissiners Livingstn Parish Fire Prtectin District N. 9 Pst Office Bx 40 Maurepas, Luisiana 70449 We have cmpiled the accmpanying general purpse financial statements f the Livingstn Parish Fire Prtectin District N. 9, Maurepas, Luisiana, a cmpnent unit f the Livingstn Parish Cuncil, as f December 3, 2005, and fr the year then ended as listed in the table f cntents in accrdance with Statements n Standards fr Accunting and Review Services issued by the American Institute f Certified Public Accuntants. A cmpilatin is limited t presenting in the frm f financial statements infrmatin that is the representatin f the management f the Livingstn Parish Fire Prtectin District N. 9. We have nt audited r reviewed the accmpanying general purpse financial statements and, accrdingly, d nt express an pinin r any ther frm f assurance n them. The Livingstn Fire Prtectin District N. 9, Maurepas, Luisiana has prepared its financial statements using the pre-gasb 34 mdel. The effect f this departure frm generally accepted accunting principles has nt been determined. Management did nt adpt an annual budget fr the year ended December 3, 2005, therefre a budgetary cmparisn schedule is nt presented. Management has elected t mit substantially all f the disclsures required by generally accepted accunting principles. If the mitted disclsures were included in the financial statements, they might influence the user's cnclusins abut the District's financial psitin and results f peratins. Accrdingly, these financial statements are nt designed fr thse wh are nt infrmed abut such matters. We are nt independent with respect t Livingstn Fire Prtectin District N. 9, Maurepas, Luisiana. Respectfully submitted, Durnin & James, CPAs (A Prfessinal Crpratin) 40 East Thmas Street Hammnd, Luisiana 7040 985 345 6262 Fax: 985 345 9987
General Purpse Financial Statements (Cmbined Statements - Overview)
Livingstn Parish Fire Prtectin District N. 9 Maurepas, Luisiana Exhibit A Cmbined Balance Sheet - All Fund Types and Accunt Grups December 3,2005 Assets and Other Debits Cash and Cash Equivalents Receivables: Ad Valrem Tax User Fee State Revenue Sharing Land, Buildings, and Equipment Amunt t be Prvided fr Retirement f Lng-Term Debt Gvernmental Accunt Grups Fund General General General Fund Fixed Assets Lng-Terrn Debt (387) - 63,345 5,456 2,8 682,240 22,479 Ttal (Mem Only) (387) 63,345 5,456 2,8 682,240 22,479 Ttal Assets and Other Debits 6,532 682,240 22,479 92,25 Liabilities and Fund Equity Liabilities: Current: Accunts Payable Deductins frm Ad Valrem Taxes Payabl Lng Term: Hancck Bank Leasing N.P. AmSuth Line f Credit 3,96-2,503 8,740 40,739 3,96 2,503 8,740 40,739 Ttal Liabilities 6,49-22,479 28,898 Fund Equity: Investment in General Fixed Assets Fund Balances: Unreserved - Undesignated Ttal Fund Equity 0,3 682,240 0,3 682,240 682,240 0,3 792,353 Ttal Liabilities and Fund Equity 6,532 682,240 22,479 92,25 See Accuntant's Cmpilatin Reprt
Livingstn Parish Fire Prtectin District N. 9 Maurepas, Luisiana Exhibit B Cmbined Statement f Revenues, Expenditures, and Changes In Fund Balances - All Gvernmental Fund Types Fr the Year Ended December 3, 2005 Revenues Users Fees Millage Tax Fire Insurance Rebate State Revenue Sharing Interest Incme Ttal Revenues Expenditures Current: Prfessinal Fees Bank Charges Insurance Expense Office Supplies Operatins and repairs Pensin Deductin Pstal and Pstage Telephne Expense Utilities Waste Management Expense Capital Outlay Debt Service Ttal Expenditures Excess (Deficiency) f Revenues ver Expenditures Other Financing Surce (Uses): Lan Prceeds Excess (Deficiency) f Revenues and Other Surces ver Expenditures and Other Uses Fund Balance - Beginning f the Year Fund Balance - End f the Year December 3, 2004 53,26 62,393 0,548 2,8 5 28,335 3,850 304 5,984 470 23,398 2,503 92 846 2,482 507 6,063 74,393 30,892 (2,557) 4,00,543 98,570 0,3 See Accuntant's Cmpilatin Reprt
Summary Schedule f Prir Year Findings
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