evangeline parish police jury - louisiana · 2020. 6. 26. · evangeline parish police jury ville...

EVANGELINE PARISH POLICE JURY

Ville Platte, Louisiana

Financial Report

Year Ended December 31, 2008

^'nderprovisions of state law, this report is a public document. Acopy ofthe 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 appropriate, at the office of the parish clerk of court.

Release Date I j ^ l I lO

.c

C Burton KoMqr. CPA' Russell F, Champagne, CPA' Victor R, Slaven. CPA" P, Troy CourviUe. CPA" Gerald A "Rifbtxieftrt. Jj-,.CPA-Robert S. Cartw, CPA* Arthur R, Maori, CPA'

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUrJTANTS

Tynes E. Wxon, Jr.. CPA AllenJ, LaSfy. CPA Albert R. Leger, CPA.PFS,CSA* Penny Angalte SauggirtS. CPA Christine L CousJn, CPA Mary T Thibodeaux. CPA (rtarshall W. Gukjry. CPA Atan M. rayfcy, CPA James ft. Roy. CPA Robert J. Metz, CPA Kelly M. Doucet, CPA Chary! L Bart^ry, CPA Marwly B, Self, CPA PaLd L. OBlcambre, Jr. CPA Wanda F Arcoment, CPA, CVA Kristin B. Deuzal, CPA Rfchard R. Anderson ST.. CPA Carolyn C. Anc(ef»on. CPA

P.O. Box 588 Ville P\BViB, LA 70586

Phone (337) 363-2792 Fax (337) 363-3049

Retired; Conrad 0. Chapman. CPA" 2006 Harry J. CIosUo, CPA 2007

• A Profwstonal Accounting CeHporafion

OFFICES

183 South BaadteRd-Lateyette. LA 70SO8 Phone (337) 232-4141 Fax (337) 232-S660

113 East Bridge SL BreeuK BrkJfle, LA 70517 Phone (337) 332-4020 Fax (337) 332-2867

1234 David Dr. Ste 203 Morgan City. LA 70330 Phone (985) 384-2020 Fax (985) 33^-3020

409 West Cotton Street Vllte Platte, LA 70586 Phone (337) 363-2732 Fax (337J 363-3049

332WestSixlh Avenue Oberiin. LA 70655 Ftwna(537)63fr*(737 Fax (337) 639-4558

4G0 East Main Street New Iberia. LA 70560

Phone (337) 367-920^ Fax(337)36?-9208

200 Soulh Main Street AbbevHte, LA 70510

Phone (337) 893-7944 Fax (337) 893-7946

1013 Main Street FranWk\ LA 70538

Phone (337) S28-0272 Fax (337) 628-0290

133 EastWaddilSL Merfc8villeLA713S1

Phone (318) 253-9252 Fax (318) 253-8681

621 Mein Street Pinevflle. LA 71360

PfK)ne(3ie)'l<12-*(21 Fax (313)442-9833

WEBSITE WWW.KCSRCPAS.COM

July 13,2010

Louisiana Legislative Auditor P.O. Box 94397 Baton Rouge, LA 70804-9397

To Whom It May Concern:

Attached is the revised audit report and data collection form for the Evangeline Parish Police Jury for the year ending December 31, 2008. Information regarding the Disaster Grants ~ Public Assistance program was not disclosed to us when performing the 2008 audit. The information was disclosed to us when performing the audit for 2009, and subsequently a single audit on the program was required for 2008. If you have questions, please do not hesitate to call

Respectfully,

Kolder J Champagne, Slaven & Company, LLC Certified Public Accountants

Victor R. Slaven, CPA, CFE

Member of: AMERJCAN INSrrrUTE OF CERTIFIED PUBLIC ACCOUNTANTS

Member of: SOCIETY OF LOUISIANA

CERTtFIED PUBLIC ACCOUNTANTS

http://WWW.KCSRCPAS.COM

TABLE OF CONTENTS

Page

Independent Auditors' Report 1-2

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCLM. STATEMENTS (GWFS) Statement ofnet assets 5 Statement of activities 6

FUND FINANCIAL STATEMENTS (FFS) Balance sheet - governmental funds 9-10 Reconciliation ofthe govemmental funds balance sheet

to the statement ofnet assets 11 Statement of revenues, expenditures, and changes in fund balances-

governmental funds 12-13 Reconciliation ofthe statement of revenues, expenditures, and

changes in fund balances of govemmental funds to the statement of activities 14 Statement of net assets - proprietary funds 15 Statement of revenues, expenses, and changes in fund net

assets - proprietary funds 16 Statement of cash flows - proprietary funds 17-18

Notes to basic financial statements 19-44

REQUIRED SUPPLEMENTARY INFORMATION Budgetary comparison schedules:

General Fund 46 Public Library Maintenance Fund 47 Health Unit Maintenance Fund 48 Road District Maintenance Fund 49

OTHER FINANCIAL INFORMATION Nonmajor Govemmental Funds -

Combining balance sheet 51 Combining statement of revenues, expenditures, and changes in fund balances 52

(continued)

TABLE OF CONTENTS (continued)

Page Nonmajor special revenue funds -

Combining balance sheet 54-55 Combining statement of revenues, expenditures, and changes in fund balances 56-57

Nonmajor debt service funds -Combining balance sheet 59 Combining statement of revenues, expenditures, and changes in fund balances 60

Nonmajor capital projects funds -Combining balance sheet 62 Combining statement of revenues, expenditures, and changes in fund balances 63

OTHER SUPPLEMENTAL INFORMATION Other supplemental information - Ward One Sewer System (imaudited) 65 Schedule of insurance in force (unaudited) 66-67 Section 8 Housing Program:

Financial data schedule - balance sheet 68 Financial data schedule - income statement 69

INTERNAL CONTROL, COMPLIANCE AND OTHER GRANT INFORMATION Report on Intemal Control over Financial Reporting and on Compliance

and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Govemment Auditing Standards 71-72

Report on Compliance with Requirements Applicable to each Major Program and on Intemal Control over Compliance in Accordance with OMB Circular A-133 73-74

Schedule of expenditures of federal awards 75 Notes to schedule of expenditures of federal awards 76 Schedule of findings and questioned costs 77-78 Summary schedule of current and prior year audit findings

and corrective action plan 79-83

C. Burton Kolder. CPA* >?usBcI( F. Champagne, CPA* Victor R.SIaven, CPA' P. Troy Courviitt, CPA' GeraM A. Thltodeaux. J T . . C P A ' t?oOefl S. Carter, CPA* A r * i u r R . Wxco.CPA*

Tynes E IMxan. i r . . CPA Allen J. LaBry.CPA Albert R. Leger. CPA.PFS.CSA' Penny Angefie Scruggins, CPA Christine L. Cousia CPA Mary T. ThibodMux. CPA Uarshel l W. GuWry. CPA Atan M. T iy lo f . CPA J a m e t R . Roy. CPA Robert J, M e t t CPA Kelly M- Doucw , CPA Cheryl L. BirBey, CPA CVA Mandy B. Self, CPA P a l i L Delcamtre, Jr. CPA Wanda F. Arownent CPA. CVA Kristin 8 . Dalaat. CPA Richard R. Andeaon ST., CPA Carolyn C. A«dore«i , CPA

KOLDER, CHAMPAGNE. SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS

Re i red : Conrad a Chjpmar^ CPA* 2006 HarryJ.CIoat lo .CPA 20tJ7

INDEPENDENT AUDITORS' REPORT

OFFICES

183 SouOi BeadfeiRd. Ufay«tBe. LA 7O506 Phone (337) 232-*14t Fax (337) 232-8660

4 5 0 Easl Mata S l n n t Hew I te r i ^ , LA 70660

Ptwne {337) 307-0204 R n {337) 367-3200

113EastBr ld9B&L 200 SouOt Ua in S b v u Brea iKBrk lga .LA7D5l7 Abfaevato. LA 70S1O Ptune (337) 332-4020 P h t n e (337) 893-7944 Fax(337) 33^2f iE7 F a x p 3 7 ) S93-7M6

• A ProhMbfial teoundng Cofporrion

1 2 3 4 D » * I D r . S t o 2 0 3

Pt»«(9S5)3B4-2D2D R K (905) 304-3020

408 West ColkHi Street VBIeFtMe,LA7D5S6 Phraie {137)363^2792 FxKp37) 383-3049

3 3 2 W e ^ $ f a d h A w n t M Otwrfiti, LA 70655 Phone (337} e3&^737 F B X ( 3 3 7 ) 6 3 » ' « 5 6 8

1013 Main SIraet F r t d » f a , t A 7 IB3B

P tnoe (337) BZO-4H72 l ^ x (337) 820-0290

1 3 3 E M t W s d ( a S t Hafkirtato LA 71351

P t * a t e p i 8 ) 253-9252 F«x (316)253-0801

6 2 1 U 3 t o S n » l P tMWl le ;LA71360

Pt>ane(31d}442-4«21 F ^ ( 3 1 8 ) 442^0033

WEBSITE ; WWW.KESRCPAS.COU

To the Members ofthe Police Jury EvangeliBe Parish Ville Platte, Louisiana

We have audited the accompanying financial statements ofthe govemmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Evangeline Parish Poiice Jury, as of and for the year ended December 31, 2008, which coHectively comprise the Police Jury's basic financial statements as listed in the table of contents. These fmancial statements are the responsibility ofthe Police Jury's management. Our responsibility is to express opinions on these financial statements based on our audit.

Except as discussed in the following paragraph, we conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to fmancial audits contained in Govemment Auditing Standards, issued by the Comptroller General ofthe United States. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether the fmancial statements are firee of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the fmancial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audit provides a reasonable basis for our opinions.

The financial statements do not include financial data of various governmental agencies (component units), which should be included in order to conform to generally accepted accounting principles. The effects ofthe omission of these govemmental agencies on assets, liabilities and fund equity at December 31, 2008 and the excess of revenues over expenditures for the year then ended on the financial statements cannot be determined.

In our opinion, because the omission of the fmancial statements of component units results in an incomplete presentation as explained in the third paragraph, the fmancial statements referred to in the fu^ paragraph do not present fairly, in all material respects, the respective fmancial position of the govemmental activities, the business-type activities, each major fund, and the aggregate remaining fund infomiation ofthe Evangeline Parish Police Jury, as of December 31,2008, and the respective changes in fmancial position, and, where applicable, cash flows thereof for the year then ended in conformity with accounting principles generally accepted in the United States of America.

Member ot AMERICAN INSTITUTE OF CERTIFIED PUBUC ACCOUMTANTS

Member o t S O O E T Y O F LOUtSIAHA

CERTFTB? PUBJCACCOUNTAf fTS

http://WWW.KESRCPAS.COU

In accordance with Govemment Auditing Standards, we have also issued our report dated June 9, 2009, on our consideration ofthe Evangeline Parish Police Jury's intemal control over financial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters. The purpose of that report is to describe the scope of our testing of intemal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the intemal control Over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Govemment Auditing Standards and should be considered in assessing the results of our audit

The Evangeline Parish Police Jury 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 basic financial statements.

The required supplementary infomiation, on pages 46 through 49, is not a required part of the basic financial statements, but is supplementary information required by accounting principles generally accepted in the United States of America. Such information has been subjected to the auditing procedures applied in the audit ofthe basic fmancial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole.

Our audit was conducted for the purpose of forming opinions on the financial statements that collectively comprise the Evangeline Parish Police Jury's basic financial statements. The other fmancial information and supplemental information on pages 51 through 69 is presented for purposes of additional analysis and is not a required part of the basic financial statements. The acconqjanying schedule of expenditures of federal awards (page 75) is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, Audits of States. Local Govemments. and Non-Profit Organizations, and is also not a required part ofthe basic financial statements ofthe Evangelme Parish Police Jury. Such information, except for that portion marked "unaudited" on which we express no opinion, has been subjected to the auditing procedures applied in the audit ofthe basic fmancial statements and, in our opinion, is fairly stated in all material respects in relation to the basic financial statements taken as a whole.

Kolder, Champagne, Slaven & Company, LLC Certified Public Accountants

Ville Platte, Louisiana June 9,2009

Except for Note 23 to the basic financial statements and Note 3 to the Schedule of Expenditures of Federal Awards as to which the date is July 6, 2010

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANOAL STATEMENTS (GWFS)

EVANGELINE PARISH POLICE JURY Ville Platte, Louisiana

Statement of Net Assets December 31,2008

ASSETS Current assets:

Cash and interest-bearing deposits Investments Receivables, net Due from component unit Due from other governmental units Other assets

Total cunrent assets

Noncurrent assets: Restricted assets:

Cash and interest-bearing deposits Capital assets, net

Total noncurrent assets

Total assets

LIABILITIES Current Habilities:

Cash overdraft Accounts and other payables Intemal balances Due to primary govemment Accrued interest Performance bonds payable Deferred revenue Compensated absences payable Claims payable Capital leases payable Bonds, certificates and notes payable

Total current liabilities

Noncurrent liabilities: Sewer deposits payable Environmental compliance liability Compensated absences payable Claims payable Capital leases payable Bonds, certificates and notes payable

Total noncurrent liabilities

Total liabilities

NET ASSETS Invested in capital assets, net of related debt Restricted for debt service Unrestricted

Total net assets

Govemmental Activities

S 7.040,651 1,726

3,672,024 6,900

799,849 49.512

11,570,662

14,733,135

14,733.135

26.303.797

4.206 839,824

(4.557)

-31,334

249,688 146,439

6.202

2,844

76,581 1316.831

2,669,392

5,540 48,000 55,820

1,676 102,148

5.776,000 5,989,184

8,658,576

7.461,575 1,597,818 8.585,828

$17,645,221

Business-Type Activities

$186,694

-18,086

---

204,780

20,019 429,467

449,486

654,266

15,371 4,557

---

86,566

--

1,400

107,894

4,615

----

67,972

72,587

180.481

361,495 16,534 95,756

$473,785

Total

$ 7.227,345 1,726

3,690,110 6,900

799,849 49,512

11,775,442

20,019 15.162,602 .

15,182,621

26,958,063

4.206 855,195

--

31,334 249,688 233,005

6,202

2,844

76,581 1,318,231

2,777.286

10.155 48,000 55.820

1,676 102,148

5,843,972 6,061,771

8,839,057

7.823,070 1,614,352 B,68i,584

$18,119,006

Component Unit

Criminal Court Fund

$ 233

-22,160

---

22,393

--

22.393

--

6.900

-------

6,900

.

------

6,900

.

-15,493

$15,493

The accompanying notes are an integral part ofthe basic financial statements.

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§5

FUND FINANCIAL STATEMENTS (FFS)

FUND DESCRIPTIONS

General Fund

The General Fund is used to accoimt for resources traditionally associated with govemments which are not required to be accounted for in another fund.

Special Revenue Funds

Special revenue funds are used to account for specific revenues that are legally restricted to expenditures for particular purposes.

Public Library Maintenance Fund -To account for the operation and maintenance of the parish. hlDrary. Major means of financing are provided by parish-wide advalorem taxes, state revenue sharing and interest eamed on time deposits.

Heaith Unit Maintenance Fund -To account for the maintenance of a health unit, which provides health and welfare services to the citizens of the parish. Major means of financing is provided by ad valorem taxes, state revenue sharing, and interest eamings on time deposits.

Road District Maintenance Funds -To account for maintenance and upkeep of parish roads and bridges within the respective road districts. The major means of financing for the districts is ad valorem taxes, which are levied against properties within the districts.

Debt Service Fund

Debt service fimds are used to accumulate resources to be used to make debt service principal and interest payments on general obligation long-term debt.

Public Improvement Sales Tax Bonds -To accumulate monies for payment ofthe $9,400,000 Public Improvement Sales Tax Bonds Series 1998 and the $2,666,000 Public Improvement Sales Tax Bonds Series 2006. Debt service is fmanced by the collection of a two percent sales and use tax.

Capital Projects Fund

Capital projects funds account for the fmancial resources received and used to acquire, construct, or improve capital facilities not reported in other govemmental funds.

2% Sales Tax District #1 -To account for the costs of constructing, improving and resurfacing public roads within the corporate boimdaries of Road & Drainage Sales Tax No. 1 ofthe Parish.


Balance Sheet Govemmental Fimds December 31, 2008

General

Health Public Library Unit Maintenance Maintenance

ASSHJ'S Cash and interest-bearing deposits Investments Receivables Due from other funds Due from component unit Due from other govemmental units Other assets

Total assets

LIABILiriES AND FUND BALANCES

Liabihties: Cash overdraft Accounts, salaries, and other payables Due to other funds Performance bonds payable Sewer deposits payable Deferred revenue

Total Habilities Fund balances -

Reserved for debt service Unreserved, designated for subsequent years' expenditures Unreserved, undesignated

Total fund balances Total liabilities and fond balances

$ 91,015 6

831,813 515,076

6,900 299,751 39,852

$ 1,784,413

$ 614,682

-249,688

-141,779

1,006,149

--

778,264 778,264

$ 1,784,413

$ 601,656 79

730.169 ----

$1,331,904

$ -----_

--

1,331,904 1,331,904

$1,331,904

$1,003,815 496

301,322 --

3,400 -

$1,309,033

$ ------

--

1,309,033 1,309,033

$ 1,309,033


Road 2% Sales 2% Sales Tax Other District Tax District District #1 Govemmental

Maintenance Debt Service Capital Projects Funds Totals

$ 982,998 231

1,342,996 ----

$ 2,326,225

$ 1,519,264 516

108,935 ----

$ 1,628,715

$2,016,459 132

160,416 ----

$2,177,007

$ 825,444 266

196,373 45.700

-125,735

9,660 $1,203,178

$ 7.040,651 1,726

3,672,024 560,776

6,900 428,886

49,512 $11,760,475

$ 82,444

530,034 ---

612,478

~ 1,713,747

1,713,747

$ 2,326,225

$ -----_

1,628,715 --

1,628.715

$ 1,628,715

$ 67,261

----

67,261

2,109,746 -

2,109,746

$2,177,007

$ 4,206 75,437 26,185

-5,540 4,660

116,028

437 46,780

1,039,933

1,087,150

$1,203,178

$ 4,206 839,824 556,219 249,688

5,540 146,439

1,801,916

1,629,152 2,156,526 6,172,881

9,958,559

$11,760,475

10


Reconciliation ofthe Govemmental Funds Balance Sheet to the Statement of Net Assets

December 3 L 2008

Total fund balances for govemmental funds at December 31,2008

Cost of capital assets at December 31, 2008 Less: Accumulated depreciation as of December 31, 2008

EUmination of interfund assets and liabilities Due from other fimds Due to other funds

$26,410,384 (11,677.249)

556,219 (556,219)

$ 9,958,559

14.733,135

Due from other governmental units

Long-temi liabilities at December 31, 2008 Bonds, certificates and notes payable Capital leases payable Environmental compliance liability Claims payable Compensated absences payable Accmed interest payable

370,963

(7,092,831) (178,729) (48,000) (4,520)

(62,022) (31,334) (7,417.436)

Net assets at December 31, 2008 $ 17.645,221


11


Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds

For the Year Ended December 3 i, 2008

General Public Library Health Unit Maintenance Maintenance

Revenues: Taxes -

Ad valorem Sales

Licenses and permits Intergovernmental revenues -

Federal grants State fiinds -

Parish transportation fimds State revenue sharing Parish equalization funds Other

Fees, charges and commissions Use of money and property Miscellaneous

Total revenues

Expenditures: Current-

General govenunent: legislative Judicial Elections Finance and administration Other

Public saCsty Public worics Health and welfare Culture and recreation Economic development and assistance

Debt service Total expenditures

Excess (deficiency) of revenues over expenditures

Other financing sources (uses): Proceeds from long-term debt Transfers in Transfers out

Total other financing sources (uses)

Net changes in fund balances

Fund balances, beginning

Fxmd balances, ending

$ 463,746

213,451

208.462

45,433 1,207,791

273,879 47,677

105,613 208,862

2,774,914

$ 743,154

-

1.918

38,246 -

45,148 -

14,415 47,305

890,186

$ 298,139

-

-

28,129 -

42,711 -

19.744 6,896

395,619

248,680 316,500 114,302 512,225 365,799 408,116 455.432

--

50,372 32,145

2,503,57!

27U343

-

(351,145) (353.145)

(79,802)

858,066

$ 778,264

--------

764,327 --

• 764327

125,859

32,614 (67,703) (35.089)

90,770

1.241,134

$1,331,904

-------

410,750 ---

410,750

(15,131)

-

--

(15,131)

1,324,164

$ 1,309,033


12

Road 2% Sales 2% Sales Tax Other District Tax District District #1 Govermnental

Maintenance Debt Service Capital Projects Funds Totals

$1,332,329 $ - $ - $ 189,885 $ 3,027,253 1,413,478 1.899,210 - 3.312,688

213,451

20,494 - - 131,829 362,703

-, . 128,958

---

28,398 9.692

1,519.871

-----

34.606 -

1,448,084

-----

44,537 9,320

1.953,067

541,681 19,358

-206.034 415.514

14.114 15,328

1,533.743

541,681 260,124

1,207,791 567,772 463,191 261,427 297.403

10.515,484

------

1,432,096 ---

35,603 1,467,699

52.172

600,000 416,064

(536,718) 479,346

531,518

1,182,229

$ 1,713.747

----------

1,308,173 1,308,173

139,911

_

---

139,911

1,488,804

$1,628,715

------

2,687,203 ---

65,054 2,752,257

(799,190)

_

-(18,199) (18,199)

(817,389)

2,927,135

$2,109,746

------

1,092,827 -

359,338 -

75.561 1,527.726

6,017

_

479,875 (44,684) 435,191

441,208

645,942

$1,087,150

248,680 316.500 114.302 512,225 365,799 408,116

5,667,558 410,750

1,123,665 50,372

1,516,536 10,734,503

(219,019)

600,000 928,553

(1,018,449) 510.104

291,085

9,667,474

$ 9,958,559

13


Reconciliation ofthe Statement of Revenues, Expenditures, and Changes in Fund Balances of Govemmental Funds

to the Statement of Activities For the Year Ended December 31,2008

Total net changes in fimd balances at December 31,2008 per Statement of Revenues, Expenditures and Changes in Fund Balances

Difference between federal funds on modified accrual basis versus federal fimds on accrual basis

Facilities acquisition, constmction costs, and equipment which are considered expenditures on Statement of Revenues, Expenditures and Changes in Fund Balances

Depreciation expense for year ended December 31, 2008

Proceeds from certificates of indebtedness

Bond principal retirement considered as an expenditure on Statement

Excess of compensated absences eamed over compensated absences used

Difference between interest on long-term debt on modified accmal basis versus interest on long-term debt on accmal basis

Capital lease principal payments considered as an expenditure on Statement

Total changes in net assets at December 31,2008 per Statement of Activities

$ 291,085

370,963

1,352,280

(i;243,547)

(600,000)

1,128,277

(1.449)

(2^64)

59.072

$1,354,417

The accompanying notes are an integral part ofthe basic fmancial statements.

14


Statement of Net Assets Proprietary Funds

December 31, 2008

ASSETS

Current assets: Cash and interest-bearing deposits Accounts receivable Other receivables

Total current assets Noncurrent assets:

Restricted assets -Interest-bearing deposits

Capital assets, net of accumulated depreciation Total noncurrent assets Total assets

LIABILITIES

Current liabiUties: Accounts payable Due to other funds Deferred revenue Revenue bonds payable


Noncurrent liabilities: Sewer deposits payable Revenue bonds payable

Total noncurrent liabilities Total liabilities

NET ASSETS

Invested in capital assets, net of related debt Restricted for debt service Unrestricted

Total net assets

Ward One Section 8 Sewer Housing System Program Total

$ 2,330 $184,364 $186,694 945 - 945

-3,275

20,019 427,647 447,666 450,941

17,141 201,505

1,820 1,820

203,325

17,141 204,780

20.019 429,467 449,486 654,266

--745

1,400 2,145

4,615 67,972 72,587 74,732

359,675 16,534

-$376,209

15,371 4,557

85,821 -

105,749

-_

105,749

1,820 -

95,156 $ 97,576

15,371 4.557

m,566 1,400

107,894

4,615 67,972 72,587

180,481

361,495 16.534 95,156

$473,785


15


Statement of Revenues, Expenses, and Changes in Fund Net Assets -Proprietary Funds

For the Year Ended December 31, 2008

Operating revenue: Charges for services -

Sewerage sales Penalties

Miscellaneous Federal grants

Total operating revenues

Operating expenses Operating income (loss)

Nonoperating revenues (expenses): Interest income Interest expense

Total nonoperating revenues (expenses)

Change in net assets

Net assets, beginning

Net assets, ending

Ward One Sewer System

$ 31,835 413

14

32,262

59,752 (27,490)

406 (3,681) (3,275)

Section 8 Hoiasing Program

$ -

510,103 510,103

465,803 44,300

750

750

Total

$ 31,835 413

14 510,103 542,365

525,555 16,810

1,156 (3,681) (2,525)

(30,765) 45,050 14,285

406,974 52,526 459,500

$376,209 $97,576 $473,785


16


Statement of Cash Flows Proprietary Funds

For the Year Ended December 31,2008

Cash flows from operating activities: Receipts from customers Operating subsidy received Payments to suppliers and employees Other receipts

Net cash provided by operafing acfivifies

Cash fiows from capital and related financing activities: Principal paid on revenue bonds payable Interest and fiscal charges paid on revenue bonds and notes payable Net change in sewer deposits

Net cash used by capital and related financing activities

Cash flows from investing activities: Proceeds of investments and interest-bearing deposits with maturity

in excess of ninety days Purchase of investments and interest-bearing deposits with maturity

in excess of ninety days Interest on investments

Net cash provided by investing activities

Net increase (decrease) in cash and cash equivalents

Cash and cash equivalents, beginning of period

Cash and cash equivalents, end of period

Ward One Sewer System

$ 32.138 -

(31,982) 427 583

(1,335) (3,681)

416 (4,600)

Section 8 Housing Program

$ -510,103

(348,090) -

162,013

---

Total

$ 32,138 510,103

(380,072) 427

162,596

(1,335) (3,681)

416 (4,600)

19,745 19.745

(20,019) 406 132

(3,885)

6,215

$ 2,330

750 750

162,763

21,601

$184,364

(20,019) 1,156

882

158,878

27,816

$186,694

continued

17

EVANGELINE PARISH POLICE JURY Ville Plate, Louisiana

Statement of Cash Fiows Proprietary Fund - Enterprise Fund (Continued)

For the Year Ended December 31,2008

Reconciliation of operating income (loss) to net cash provided by operating activities: Operating income (loss) Adjustments to reconcile operating income (loss) to net cash

provided by operating activities: Depreciation (Increase) decrease in receivables Increase in accounts payable Increase in deferred revenue

Ward One Section 8 Sewer Housing System Program Total

$(27,490) $ 44,300 $ 16,810

27,770 (442) -

745

882 18,082 15,371

83,378

28,652

17,640 15,371

84,123

Net cash provided by operating activities

Reconciliation of cash and cash equivalents per statement of cash flows to the balance sheet:

Cash and cash equivalents, beginning of period -Interest-bearing deposits - unrestricted Interest-bearing deposits - restricted

Less: Interest-bearing deposits with maturity in excess of 90 days Total cash and cash equivalents, beginning of period

Cash and cash equivalents, end of period -Interest-bearing deposits - unrestricted Interest-bearing deposits - restricted

Less: Interest-bearing deposits with maturity in excess of 90 days Total cash and cash equivalents, end of period

Net increase (decrease)

$ 583 $162,013 $162,596

$ 6,215 19,745

(19,745)

6,215

2,330

20,019

(20,019)

2,330

$ (3,885)

$ 21,601

-

, _

21,601

184,364

-

_

184.364

$162,763

$ 27,816 19,745

(19,745)

27,816

186,694 20,019

(20,019)

186,694

$158,878


18


Notes to Basic Financial Statements

(1) Summary of Significant Accounting Policies

The accompanying financial statements of the Evangeline Parish Police Jury (Police Jury) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to govemmental units. GAAP includes all relevant Govermnental Accounting Standards Board (GASB) pronouncements. In the govemment-wide financial statements and the fimd financial statements for the proprietary funds, Financial Accounting Standards Board (FASB) pronouncements and Accounting Principles Board (APB) opinions on or before November 30, 1989, have been applied unless those pronouncements conflict with or contradict GASB pronouncements, m which case, GASB prevails. The accoimting and reporting framework and the more significant accounting policies are discussed in subsequent subsections of this note.

Louisiana Revised Statute 33:1236 gives the Police Jury various powers in regulating and directing the affairs of the parish and its inhabitants. The more notable of those are the power to make regulations for its own govemment; to regulate the constmction and maintenance of roads, bridges, and drainage systems; to regulate the sale of alcoholic beverages; and to provide for the health and welfare of the poor, disadvantaged and unemployed in the parish. Funding to accon^lish these tasks is provided by ad valorem taxes, beer and alcoholic beverage permits, state revenue sharing and various other state and federal grants.

A. Financial Reporting Entity

The financial reporting entity should consist of (a) the primary government, (b) organizations for which the primary govemment is financially accountable, and (c) other organizations for which the primary government is not accountable, but for which the nature and significance of theu" relationship with the primary govemment are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete. Component units are legally separate organizations for which the elected officials ofthe primary govemment are financially accountable. In addition, component units can be other organizations for which the nature and significance of their relationship with the primary govemment are such that exclusion would cause the reporting entity's financial statement to be misleading or incomplete. These financial statements include the primary govemment and one component unit as follows:

Primary govemment:

Evangeline Parish Police Jury - The Police Jury is the goveming authority for Evangeline Parish and is a political subdivision of the State of Louisiana. The Police Jury is govemed by 9 jurors representing the various districts within the parish. The jurors serve four-year terms that expire when the first meeting is held in January of 2012.

19


Notes to Basic Financial Statements (Continued)

Individual component unit:

The component unit column in the Statement of Net Assets and Statement of Activities includes the financial data of one of the Police Jury's component units. It is reported in a separate column to emphasize that it is legally separate from the Police Jury and is described below:

Thirteenth Judicial District Criminal Court - The Thirteenth Judicial District Court is composed of two judges elected from the parish. The Police Jury approves the operating budget of the Court and has responsibility for funding any deficits. In addition, one-half of any excess funds go to the Police Jury's General Fund. Separate financial statements of tiie Thirteenth Judicial District Court are not issued.

Other political subdivisions, which would be required to be included, based on current standards, issue separate financial statements, which have not been included in these financial statements. The exclusion of these component units is a departure from generally accepted accounting principals.

Although the Parish Library has a separate Board, the PoHce Jury has interpreted the stmcture to indicate that the Library is not a legally separate entity with the right to sue and be sued. Therefore, the Library has not been regarded as a component unit.

In addition, numerous other authorities and govemmental entities established within Evangeline Parish have been excluded because control and/or financial responsibility by the Police Jury are considered remote or due to the fact that such entities are govemed by separately elected govemmental officials.

B. Basis of Presentation

Government-Wide Financial Statements (GWFS)

The statement of net assets and statement of activities display information about the reporting govemment as a whole. They include all funds of the reporting entity. The statements distinguish between govemmental and business-type activities. Govemmental activities generally are financed through taxes, intergovemmental revenues, and other nonexchange revenues. Business-type activities are financed in whole or in part by fees charged to extemal parties for goods or services.

The statement of activities presents a comparison between direct expenses and program revenues for the business-type activities of the Jury and for each function of the Police Jury's governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include (a) fees, fines, and charges paid by the recipients of goods or services offered by the programs, and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

20



Fund Financial Statements

The accounts of the Police Jury are organized and operated on the basis of funds. A fund is an independent fiscal and accounting entity with a separate set of self-balancing accoimts. Fund accoxmting segregates funds according to their intended purpose and is used to aid management in demonstrating compliance with finance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements.

The various funds of the Police Jury are classified into two categories: govemmental and proprietary. The emphasis on fund financial statements is on major govemmental and enterprise funds, each displayed in a separate column. A fimd is considered major if it is the primary operating fund of the Police Jury or meets the following criteria:

a. Total assets, liabilities, revenues, or expenditures/expenses of that individual govemmental or enterprise fund are at least 10 percent of the corresponding total for all funds of that category or type; and

b. Total assets, liabilities, revenues, or expenditures/expenses of the individual governmental or enterprise fund are at least 5 percent of the corresponding total for all govemmental and enterprise funds combined.

The major funds of the Police Jury are described below:

Govemmental Funds -

General Fund -

The General Fund is fhe general operating fund of the Police Jury. It is used to account for all fmancial resources except those required to be accounted for in another fund.

Public Library Maintenance Fund -

The Public Library Maintenance Fund is used to account for the operation and maintenance of the parish library. Major means of financing are provided by parish wide ad valorem taxes, state revenue sharing and interest eamed on deposits.

Health Unit Maintenance Fund -

The Health Unit Maintenance Fund is used to account for the maintenance of a health unit, which provides health and welfare services to the citi2;ens ofthe parish.

21



Road District Maintenance Funds-

Road Maintenance Funds are used to account for maintenance and upkeep of

parish roads and bridges with the respective districts.

Public Improvement Sales Tax Bonds-

The P.I. Sales Tax Bond Fund is used to accumulate monies for payment of the $9,400,000 Public Improvement Sales Tax Bonds, Series 1998, and the $2,666,000 Public Improvement Sales Tax Refunding Bonds. Series 2006.

2% Sales Tax District #1 Capital Projects Fund-

The 2% Sales Tax District #1 Capital Projects Fund is used to account for the costs of constmcting, improving and resurfacing public roads within the corporate boundaries of Road & Drainage Sales Tax No. 1 ofthe Parish.

Additionally, the Police Jury reports the following fimd types:

Special Revenue Funds

Special revenue fimds account for the proceeds of specific revenue sources that are legally restricted to expenditures for specified purposes. These fimds account for the revenues and expenditures related to federal, state and local grant and entitlement programs.

Debt Service Funds

Debt service funds, established to meet requirements of bond ordinances, are used to account for the accumulation of resources for and the payment of general long-term debt principa], interest, and related costs.

Capital Projects Funds

Capital projects fimds account for financial resources received and used to acquire, constmct, or improve capital facilities not reported in other govemmental funds.

22



Proprietary Funds -

Enteiprisc Fund

Enterprise funds are used to account for operations (a) that are financed and operated in a manner similar to private business enterprises - where the intent of the goveming body is that the costs (expenses, including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or (b) where the goveming body has decided that periodic determination of revenues eamed, expenses incurred, and/or net income is appropriate for capital maintenance, pubUc policy, nianagement control, accoimtability, or other purposes. The Police Jury's enterprise fimds are the Ward One Sewer System Fund and the Section 8 Housing Program.

Measurement Focus/Basis of Accounting

Measurement focus is a term used to describe "which" transactions are recorded within the various financial statements. Basis of accounting refers to "when" transactions are recorded regardless ofthe measurement focus applied.

Measurement Focus

On the govemment-wide statement of net assets and the statement of activities, both govemmental and business-type activities are presented using the economic resources measurement focias as defined in item b. below.

In the fund financial statements, the "current financial resources*' measurement focus or the "economic resources" measurement focus is used as appropriate:

a. All govemmental funds utilize a "current financial resources" measurement focus. Only current fmancial 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 fimds use fimd balance as their measure of available spendable financial resources at the end of the period.

b. The proprietary fund utihzes an "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 then- activities are reported. Proprietary fimd equity is classified as net assets.

23



Basis of Accounting

In the govemment-wide statement of net assets and statement of activities, both govemmental and business-type activities are presented using the accrual basis of accounting. Under the accmal basis of accountmg, revenues are recognized when eamed and expenses are recorded when the liabiUty 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.

Govemmental fund financial statements are reported using the current financial resources measurement focus and the modified accmal basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the govemment considers revenues to be available if they are collected within 60 days ofthe end ofthe current fiscal period. Expenditures (including capital outlay) generally are recorded when a liability is incurred, as imder accrual accounting. However, debt service expenditures are recorded only when payment is due.

The proprietary fimd utilizes the accrual basis of accounting. Under the accmal basis of accoimting, revenues are recognized when earned and expenses are recorded when the liability is incurred or economic asset used.

Program revenues

Program revenues included in the Statement of Activities are derived directly from the program itself or from parties outside the Police Jury's taxpayers or citizenry, as a whole; program revenues reduce the cost of the function to be financed from the Police Jury's general revenues.

Allocation of indirect expenses

The Police Jury reports all direct expenses by function in the Statement of Activities. Direct expenses are those that are clearly identifiable with a fimction. Indirect expenses of other functions are not allocated to those fimctions, but are reported separately in the Statement of Activities. Depreciation expense is specifically identified by function and is included in the direct expense of each function. Interest on general long-term debt is considered an indfrect expense and is reported separately on the Statement of Activities.

When both restricted and unrestricted resources are available for use, it is the Police Jury's policy to use restricted resources first, then unrestricted resources as they are needed.

24



D. Assets, Liabilities and Equitv

Cash, interest-bearing deposits, and investments

For purposes ofthe statement ofnet assets, cash and interest-bearing deposits include all demand accounts, savings accounts, and certificates of deposits of the PoHce Jury.

Under state law, fhe Police Jury may invest in United States bonds, treasury notes, or certificates. Investments are stated at amortized cost

For the purpose of the proprietary fimd statement of cash flows, "cash and cash equivalents" include all demand and savings accounts, and certificates of deposit or short-term investments with an original maturity of three months or less,

Interfund receivables and payables

During the course of operations, numerous transactions occur between individual fimds that may result in amounts owed between funds. Those related to goods and services type transactions are classified as "due to and from other funds." Short-term interfund loans are reported as "interfimd receivables and payables."

Long-term interfund loans (noncurrent portion) are reported as "advances to and from other funds." Interfimd receivables and payables between fimds within govemmental activities are eliminated in the statement ofnet assets.

Receivables

In the govemment-wide statements, receivables consist of all revenues eamed at year-end and not yet received. Major receivable balances for the govemmental activities include ad valorem and sales and use taxes. Business-type activities report customer's utility service receivables as their major receivables. Uncollectible utility service receivables are recognized as bad debts at the time written off.

Capital Assets

Capital assets, which include property, plant, equipment, and infrastructure assets, are reported in the applicable govemmental or business-type activities columns in the govemment-wide or financial statements. Capital assets are capitalized at historical cost or estimated cost if historical is not available. Donated assets are recorded as capital assets at their estimated fair market value at the date of donation. The Police Jury maintains a threshold level of $5,000 or more for capitalizing capital assets.

25

EVANGELINE PAMSH POLICE JURY Ville Platte, Louisiana


The costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized. Prior to January 1, 2003, govemmental funds' infrastmcture assets were not capitatized. These assets have been valued at estimated historical cost.

Depreciation of all exhaustible capital 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 usefiil lives using the straight-line method of depreciation. The range of estimated useful lives by type of asset is as follows:

Buildings 40 years Equipment 5 years Utihty system and improvements 20-40 years Infrastmcture 20 years

In the fimd financial statements, capital assets used in govemmental fimd operations are accounted for as capital outlay expenditures of the govemmental fimd upon acquisition. Capital assets used in proprietary fimd operations are accounted for the same as in the govemment-wide statements.

Restricted Assets

Restricted assets include cash and interest-bearing deposits ofthe proprietary fimd that are legally restricted as to their use. The restricted assets are related to the revenue bond accoimts.

Long-term debt

The accounting treatment of long-term debt depends on whether the assets are used in govemmental fund operations or proprietary fimd operations and whether they are reported in the govemment-wide or fund financial statements.

All long-term debt to be repaid from govemmental and business-type resources is reported as liabilities in the govemment-wide statements. The long-term debt consists primarily of the revenue bonds payable and utility meter deposits payable.

Long-term debt for govemmental fijnds 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 reported as expenditures. The accoimting for proprietary fimd long-term debt is the same in the fiind statements as it is in the govemment-wide statements.

26

EVANGELINE PARISH POLICE JURY Ville Platte,Louisiana


Compensated Absences

After one year of service, employees of the Police Jury eam annual leave at the rate of 6 to 15 days each year, depending upon their length of service. Unused annual leave may be carried forward from year to year not to exceed one week. Upon tennination, employees are paid for unused annual leave at the employee's current rate of pay.

Employees of the Police Jury receive from 5 to 15 days of sick leave each year, depending upon their length of service. Unused sick leave may be carried forward from year to year without limitation. Upon termination, unused sick leave is forfeited.

Library employees receive between 10 and 25 days of annual leave each year, depending upon their job classification and length of service. Employees may accumulate up to one and one-half times their aimual allotment of annual leave. Upon termination, employees are paid for their accumulated annual leave at the employee's current rate of pay.

Library employees receive 15 days of sick leave each year. Enrployees may carry forward unused sick leave without limitation. Upon termination, imused sick leave is forfeited.

At December 31, 2008, employees ofthe Police Jury have accumulated and vested $62,022 of employee annual leave benefits payable.

Equity Classifications

In the govemment-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, constmction, or improvement of those assets.

b. Restricted net assets - Consists ofnet assets with constraints placed on the use either by (1) extemal groups such as creditors, grantors, contributors, or laws or regulations of other govemments; or (2) law through constitutional provisions or enabling legislation.

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."

27



In the fimd statements, govemmental fimd equity is classified as fimd balance. Fund balance is fizrther classified as reserved and umeserved, with unreserved finrther split between designated and undesignated. Proprietary fimd equity is classified the same as in the govemment-wide statements,

E. Revenues, Expenditures, and Expenses

Operating Revenues and Expenses

Operating revenues and expenses for proprietary fimds 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 govemment-wide financial statements, expenses are classified by fimction for both govemmental and business-type activities. In the fimd financial statements, expenditures arc classified as follows:

Govemmental Funds - By Character: Proprietary Fund - By Operating and Nonoperating

In the fund financial statements, govemmental fimds report expenditures of financial resources. Proprietary fimds report expenses relating to use of economic resources,

Interfimd Transfers

Permanent reallocations of resources between funds of the reporting entity are classified as interfund transfers. For the purposes of the statement of activities, all interfund transfers between individual govemmental fimds have been eliminated.

F. Revenue Restrictions

The Police Jury has various restrictions placed over certain revenue sources from state or local requirements. The primary restiicted revenue sources include:

Revenue Source Legal Restrictions of Use

Sales tax See Note 3 Sewer revenue Debt service and utility operations

The Police Jury uses unrestricted resources only when restricted resources are fully depleted.

28



G. Budget and Budgetary Accounting

The Police Jury follows these procedures in establishing the budgetary data reflected in the financial statements:

1. Prior to December 15, the Treasurer submits to the Members of the Police Jury a proposed operating budget for the fiscal year commencing the following January 1.

2. A summary ofthe proposed budget is published and the public notified that the proposed budget is available for public inspection. At the same time, a public hearing is called.

3. A public hearing is held on the proposed budget at least ten days after publication ofthe call for the hearing.

4. After the holding of the public hearing and completion of all action necessary to finalize and implement the budget, the budget is adopted through passage of a resolution prior to ihe commencement ofthe fiscal year for which the budget is being adopted.

5. Budgetary amendments involving the transfer of fimds from one department, program or fimction to another or involving mcreases in expenditures resulting from revenues exceeding amounts estimated require the approval ofthe Members ofthe Jury.

6. All budgetary appropriations lapse at the end of each fiscal year.

7. Budgets for all fimds are adopted on a basis consistent with generally accepted accounting principles (GAAP). Budgeted amounts are as originally adopted or as amended by the Board of Aldermen. Such amendments were not material in relation to the original appropriations.

H. Capitalization of Interest Expense

It is the policy of the Police Jury to capitalize material amounts of interest resulting from borrowings in the course of the constmction of capital assets in the Proprietary Fund. At December 31, 2008, there were no borrowings for assets under constmction and no capitalized interest expense was recorded on the books.

29



Use of Estimates

The preparation of financial statements in conformity with generally accepted accounting principles requires 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 ofthe financial statements and the reported amounts of revenues and expenditures during the reporting period. Actual results could differ from those estimates.

(2) Ad Valorem Taxes

Ad valorem taxes attach as an enforceable lien on property as of January 1 of each year. Taxes are levied in September or October and arc actually billed to taxpayers in November or December. Billed taxes become delinquent on January 1 ofthe following year. The taxes are based on assessed values determined by the Tax Assessor of Evangeline Parish and are collected by the Sheriff.

For the year ended December 31,2008, taxes of 85.91 mills were levied as follows:

Parish wide taxes: Parish tax 3.80 mills Parish tax 1.90 mills

Health unit 2.09 mills Library 5.21 mills

District taxes: Road District No. 1 5.26 mills Road District No. 2 15.28 mills Road District No. 3 10.33 mills Road District No. 4 16.39 mills Road District No. 5 15.10 mills Cemetery District No. 1 2.96 mills Cemetery District No, 2 1.09 mills Cemetery District No. 3 1.14 mills Cemetery District No. 4 2.19 mills Cemetery District No. 5 2.00 mills Cemetery District No. 6 1.13 mills Cemetery District No. 7 1.04 mills

Total 85.91 mills

Total taxes levied were $3,056,133. Taxes receivable at December 31, 2008 were $2,967,534.

30


Notes to Basic Einancial Statements (Continued)

(3) Sales and Use Tax

Proceeds of a 2% sales and use tax levied by the Police Jury beginning 1998, levied for fifteen years, (2008 collections $3,312,688) are dedicated to the following purposes:

Constmcting, improving, maintaining and resurfacing public roads and bridges in the District, including incidental drainage, and improving, maintaining and operating drainage facilities, including the acquisition of equipment, funding a debt service reserve fimd and paying the cost of issuance of bonds.

(4) Cash, Interest-Bearing Deposits and Investments

A. Cash and Interest-bearing Deposits

Under state law, the Police Jury may deposit funds within a fiscal agent bank organized under the laws of the State of Louisiana, the laws of any other state in the Union, or the laws of the United States. The Pohce Jury may invest in certificates and time deposits of the state banks organized under Louisiana law and national banks having principal offices in Louisiana. At December 31, 2008, the Police Jury had cash and interest-bearing deposits (book balances) totaling $7,247,597 as follows:

Demand deposits $ 148,905 Money market accounts 3,675,198 Time deposits 3.423,494

Total $7,247,597

Custodial credit risk for deposits is the risk that in the event ofthe failure of a depository financial institution, the Police Jury's deposits may not be recovered or will not be able to recover the collateral securities that are in the possession of an outside party. The Police Jury does not have a policy for custodial credit risk, however, under state law, these deposits, (or the resulting bank balances) must be secured by federal deposit insurance or similar federal security or the pledge of securities owned by the fiscal agent bank. The market value ofthe pledged securities plus the federal deposit insurance must at all times equal the amount on deposit with the fiscal agent bank. These securities are held in the name of the pledging fiscal agent bank in a holding or custodial bank that is mutually acceptable to both parties. Deposit balances (bank balances) at December 31, 2008 were secured as follows:

31



Bank balances $7,629,816

Federal deposit insurance $ 1,266,467 Pledged securities (catergory 3) 6,363,349

Total FDIC msurance and pledged securities $7,629,816

Pledged securities in the amount of $6,363,349 were exposed to custodial credit risk. These securities include uninsured or unregistered investments for which the securities are held by the bank, or by its trust department or agent, but not m the Police Jury's name'. Even though the pledged securities are considered uncollaterahzed (Category 3), Louisiana Revised Statute 39:1229 imposes a statutory requirement on the custodial bank to advertise and sell the pledged securities within 10 days of being notified by the Police Jury that the fiscal agent has failed to pay deposited fimds upon demand.

B. Investments

The Police Jury can invest in direct debt securities ofthe United States imless law expressly prohibits such an investment. The Police Jury's investments are categorized to give an indication of the level of risk assumed by it at year-end. Category 1 includes investments that are insured or registered or for which the securities are held by the Pohce Jury or its agent in the Police July's name. Category 2 includes uninsured and unregistered investments with securities held by the counterparty's tmst department or agent in the Police Jury's name. Category 3 includes uninsured and unregistered investments with securities held by the counterparty, or by its tmst department or agent, but not in the Police Jury's name.

In accordance with GASB Codification Section 150.165, the investment in LAMP is not categorized in the three risk categories provided by GASB Codification Section 150.164 because the investment is in the pool of fimds and thereby not evidenced by securities that exist in physical or book entry form. LAMP is administered by LAMP, Inc.; a non-profit corporation organized under the laws of the State of Louisiana, and is govemed by a board of directors comprised of representatives from various local govemments and statewide professional organizations. Only local govemments having contracted to participate in LAMP have an investment interest in its pool of assets. While LAMP is not required to be a registered investment company under the Investment Company Act of 1940, its investment policies are similar to those established by Rule 2-a7, which governs registered money market fimds. The primary objective of LAMP is to provide a safe environment for the placement of pubHc funds in short-term, high quality investments.

32



The LAMP portfoho includes only securities and other obhgations tn which local govemments in Louisiana are authorized to invest. Accordingly, LAMP mvestments are restricted to securities issued, guaranteed, or backed by the U. S. Treasury, the U.S. Govemment, or one of its agencies, enterprises, or instmmentahties, as well as repurchase agreements coUaterized by those securities. The dollar weighted average portfolio maturity of LAMP assets is restricted to not more than 90 days, and consists of no securities with maturity in excess of 397 days. The fair market value of investments is determined on a weekly basis to monitor any variances between amortized cost and market value. The fair value of the Police Jury's investment in LAMP is the same as the value of the pool shares. Normally, investments are required to be reported at fair value. For purposes of determining participants' shares, investments are valued at amortized cost. Investments in an extemal investinent pool can be reported at amortized cost if the extemal investment pool operates in a manner consistent with the Security Exchange Commission's (SEC's) Rule 2a7. LAMP is an extemal investment pool that operates in a manner consistent with SEC Rule 2a7. LAMP is designed to be highly liquid to give its participants immediate access to thefr account balances.

At December 31, 2008, the Police Jury's investments totaled $1,726, which was for governmental activities. Investment information is as follows:

Interest Reported Approximate Description Category Rate Amount Fair Value

Louisiana Asset Management Pool (LAMP) N/A Variable $ 1,726 $ 1,726

33



(5) Receivables

Receivables at December 31, 2008 consist ofthe following:

Fund Govemmental Activities:

General Public Library Health Unit Road Etistricts 2% Sales Tax Debt Service 2% Sales Tax Capital Projects Other Govemmental

Utility Rent Subsidy

Total

Component Unit

Ad Valorem Accounts Taxes and State

Receivable Revenue Sharing Other

3,484 $3,039.711 $646,915

$ 22J 60

Total

$ --

-

-

-

-

2,539

945 -

$ 471,390

730,169

301,322

1,342,996

-

-

193,834 -

-

$360,423

-

-

-

108,935

160,416

--

17,141

$ 831,813

730,169

301,322

1,342,996

108,935

160.416

196,373

945 17,141

$3.690.110

(6) Due from Other Govermnental Units

Amounts due from other govemmental units at December 31, 2008 consisted of the following:

Louisiana Department ofthe Treasuiy for general and timber severance $ 112,276 Louisiana Department of the Treasury for beer taxes 1,107 Louisiana Department ofthe Treasury for WIC program 3,400 Louisiana Department of Homeland Security and Emergency Preparedness for grants 550,609 Louisiana Department of the Treasury for parish transportation funds 119,881 State of Louisiana election reimbursement 8,879 Other 3,697

$799,849

(7) Restricted Assets - Proprietary Fund Type

Restricted assets consisted ofthe following at December 31, 2008:

Revenue bond reserve account

34

$20,019



(8) Capital Assets

Capital asset activity for the year ended December 31,2008 was as follows:

Goverajnental activities: Capital assets not being depreciated:

Land Other capital assets:

Buildings and improvements Infrastmcture Vehicles Equipment, fiimiture and fixtures

Totals

Less accumulated depreciation Buildings Infrastmcture Vehicles Equipment, fiimiture and fixtures

Total accumulated depreciation

Govemmental activities, capital assets, net

Business-type activities: Sewer system Equipment, fiimiture and fixtures

Totals Less accumulated depreciation

Business-type activities. capital assets, net

Balance 01/01/08

$ 771,298

6,125,041 14,011,283

366,772 3,999,366

25,273,760

3,113,047 5,118,293

145,173 2,272,845

10,649.358

$14,624,402

$ 828,812 13,794

842,606 384,487

$ 458,119

Additions

$ 105,000

-738,206 53,670

455,404 U52,280

159,075 692,143 51,479

340,850

1,243,547

$ 108,733

$ ---

28,652

$ (28.652)

Deletions

$ -

---

215.656 215,656

---

215,656

215,656

$ -

$ ----

$ -

Balance 12/31/08

$ 876,298

6,125,041 14,749,489

420M2 4.239,114

26,410,384

3,272,122 5,810,436

196,652 2,398,039

11,677,249

$14,733,135

$ 828,812 13,794

842,606 413,139

$ 429,467

35



Depreciation expense was charged to govemmental activities as follows:

General govemment $ 69,940 Public safety 44,642 Public works 1,014,855 Health and welfare 42,485 Economic development 23,175 Culture and recreation 48,450

Total depreciation expense $1,243,547

(9) Deferred Revenue

Deferred revenue at December 31,2008 consisted of the following;

Govemmental Business-Type

Activities Activities Special Assessment tax for the Sandtrap Road Paving Project Grant revenue from the Office of Public Safety Prepaid sewer payments Grant revenue from the Department of HUD

Total $ 146.439

(10) Changes in Long-Term Debt

The following is a summary ofthe long-term debt transactions for the year ended December 31,2008:

$ 4,660 141.779

--

$ --745

85,821

Business- type activities: Revenue bonds

Govemmental activities: Compensated absences Capital leases Environmental

compliance liability Notes payable Claims payable General obligation

bonds and certificates

Balance 1/1/2008

$ 70,707

60,573 237,801

48,000 115,391

7.364

7,505,717 $ 8,045,553

Additions

$ -

1,449 -

---

600,000 $601,449

Deletions

$ 1,335

-59,072

-15,918 2,844

1,112,359 $1,191,528

Balance 12/31/2008

$ 69,372

62,022 178,729

48,000 99,473 4,520

6,993,358 $7,455,474

Amoimt due in one year

$ 1,400

6,202 76,581

-99,473 2,844

1,217,358 $ 1,403,858

36



General obligation bonds payable at December 31, 2008, is comprised of the following individual issues:

$2,666,000 Public Improvement Sales Tax Refimding Bonds Series 2006, dated September 1, 2006, for the purpose of paying a portion of the cost of effecting a current refimding of the Public Improvement Sales Tax Bond Series 2000, dated November 1, 2000, for the purpose of constmctii^, inproving and resurfacing pubHc roads within the boundaries of Road and Drainage Sales Tax District No. 1 of the Parish. The principal is due annual installments of $363,000 to $377,000 through December 1, 2013 at 4.15 percent, secured by an irrevocable pledge and dedication of the avails or proceeds of the 2% sales and use tax. $ 1,844,000

$340,000 Certificates of Indebtedness, Series 2002, dated April 30, 2003, for the puipose of paying the costs of energy efficiency contracts and to pay the costs of issuance incurred in connection with the issuance ofthe certificates. The principal is due in annual instalhnents of $25,000 to $30,000 through May 1, 2017, at an interest rate of 3.68% to 3.69%, payable from a pledge and dedication ofthe energy cost savings resulting from the Project and the excess of aimual revenues above statutory, necessary and usual diarges. 240,000

$500,000 Certificates of Indebtedness Series 2004, dated August 1, 2004, for the purpose of providing funds for equipment, supplies, maintenance, operation, construction, improvement, renovation, and support of the Evangeline Parish Library and its branches. The principal is due in annual installments of $50,000 to $65,000 through March 1, 2013, at an interest rate of 3.35% to 4,65%, payable from an irrevocable pledge and dedication ofthe fiinds to be derived from the levy and collection of a special tax of 5.1 mills. 305,000

$9,400,000 Public In^jrovement Bonds, Series 1998, for the purpose of constructing, improvirg and resurfacing public roads and bridges, including incidental drainage, improving drainage facilities, fimding a debt service reserve fund and paying tte costs of issuance ofthe Bonds. The principal is due in aimual installments of $715,000 to $890,000 through December 1, 2013 at a interest rate of 3.80%, secured by an irrevocable pledge and dedication of the avails or proceeds ofthe 2% sales and use tax. 4,000,000

$43,582 Pavii^ Certificates, Series 1999, dated October 16, 1999, for the purpose of covering ui^aid costs of the constmction of street paving improvements on a certain street set out in Local or Special Assessment Ordinance No. 1 ofthe Parish. The principal is due in annual installments of $4,358 through October 16, 2009 at an interest rate of 5.25%, secured by the pledge of fimds to be derived from the collection of the unpaid local or special assessments levied by the assessment ordinance. 4 35g

37

EVANGELINE PARISH POLICE JURY Viile Platte, Louisiana


$600,000 Certificates of Indebtedness, Series 2008, Road District No. 4, dated April 28, 2008, for tiie purpose of constructing and improving parish roads. The principal is due in annual installments of $55,000 to $80,000 through March 1, 2017 at an interest rate of 3.24%, secured by an irrevocable pledge and dedication ofthe fimds to be derived from the levy and collection of a special property tax of 15 mills.

600,000 $6,993,358

Notes payable at December 31, 2008 is comprised ofthe following loan:

$158,320 Finance Agreement from Key Equipment Fmance dated December 31, 2005, for the purpose of acquiring equipment. The principal and interest payments are due in monthly instalhnents of $1,900 through December 1, 2008 and one final mstalhnent of $100,000 due January 1, 2009, with interest at 6.361%, to be paid from Road District Five Maintenance Fund. $99,473

Revenue bonds at December 31, 2008 are comprised ofthe following individual issue:

$83,000 Sewer Revenue Bonds dated July 19,1994, for the purpose of constmcting and acquiring a sanitary sewage collection and disposal system in Police Jury Ward No. 1. The principal and interest payments are due in monthly installments of $417 through July 19, 2034, with interest at 5.25%. These bonds are secured by revenues derived from the operation ofthe sanitary sewage collection and disposal system. $ 69,372

The bonds, certificates and notes are due as follows:

Year ending December 31,

2009

2010

2011

2012

2013

2014-2018

2019-2023

2024-2028

2029-2033

Total

Govemmental Activities Business-type Activities Principal payments

$1,316,831 1,265,000 1,311.000 1,372,000 1,418,000

410,000 ---

Interest payments

$ 268,051 220,046 170,885 119,660 66,127 28,446

---

Principal payments $ 1.400

1,475 h554 1,638 1,726

10,125 13,157 17,096 21,201

Interest payments $ 3,610

3,535 3,456 3,372 3,284

14,925 11,893 7,953 2,834

$7,092,831 $ 873,215 $69,372 $ 54,862

38



(11) Leases

Capital leases -

The Police Jury is obligated under three capital leases. The leased assets totaling $409,990 are included in capital assets and the applicable debt recorded in long-term debt. The following is a schedule of future minimum lease payments imder the capital leases and the present value of the net minimum lease payments as of December 31, 2008:

Fiscal Year Amount 2009 $ 76,580

2010 63,473

2011 46,870

2012 15,623 Total minimum lease payments 202,546 Less: Amount representing interest (23^817) Present value ofnet minimum lease payments $ 178,729

Operating leases -

As a lessee, the Police Jury entered into numerous operating leases for the use of land, buildmgs and equipment with lease terms of one year. The minimum annual commitments under these operating leases are considered to be immaterial.

(12) Environmental Compliance Liability

In March of 2004, pursuant to the Louisiana Environmental Quality Act (La. R.S. 30:2001), a compliance order was served to the Police Jury from the State of Louisiana, Department of Environmental Quality. This compliance order cited violations involving the Dupre-Soileau Subdivision sewage treatment plant. It was estimated that compliance with this order would cost the Police Jury a minimum of $48,000. This renovation will most likely be funded with General Fund revenues. As of December 31, 2008, no expenditures have been incurred.

(13) Employee Retirement

The Police Jury participates in four cost-sharing, multiple-employer, defined benefit pension plans: Parochial Employees Retirement System of Louisiana (Plan A), Louisiana State Employees Retirement System, Distiict Attorneys Retirement System and Registrar of Voters Employees Retirement System. Each system is administered and controlled by a separate board of tmstees.

39



A Parochial Employees Retirement Svstem of Louisiana

The system provides retirement, disability and death benefits to plan members and beneficiaries. Benefits under the system are established and amended by Louisiana state statutes. A publicly available financial report that includes financial statements and required supplemental information may be obtained by writing to the Parochial Employees' Retirement System, P.O. Box 14619, Baton Rouge, Louisiana 70898-4619,(225)928-1361.

All employees working at least 28 hours per week and all elected parish officials are eligible to participate. Under Plan A, members are required by state statute to contribute 9.5% of their annual covered salary and the employer is required to contribute at an actuarially determined rate. The current rate is 12,75% of annual covered payroll. Contributions to the retirement system also include one-fourth of 1% of the taxes shown to be collectible by the tax rolls of each parish. These tax dollars are divided between Plan A and Plan B based proportionately on the salaries of the active plan members of each plan. The employer's contributions to the retirement system for tiie years ending December 31, 2008, 2007 and 2006 were $206,962, $207,415 and $183,033, respectively, equal to the required contributions for each year.

B. Federal Social Security Svstem

Employees of the Police Jury who are not eHgible to participate in any other retirement system are members of the Federal Social Security System. The Police Jury and its employees contribute a percentage of each employee's salary to the System (7.65 percent contributed by the Police Jury; 7.65 percent contributed by the employee). The Police Jury's contribution during the year ended December 31, 2008 amounted to $54,978.

C. Registrar of Voters Employees Retirement Svstem

The system provides retirement, disability and death benefits to plan members and beneficiaries. Benefits under the system are established and amended by Louisiana state statutes. A publicly available financial report that includes financial statements and required supplemental information may be obtained by writing to the Registrar of Voters' Retirement System, P.O. Box 57, Jennings, Louisiana 70546.

Plan members are required to contribute 7.0 percent of their annual covered salaiy. The Police Jury contributed at the statutory rate of 6.25% of annual covered payroll,

(14) Federal Compliance Contingencies

The Police Jury receives grants for specific purposes that are subject to review and audit by govemmental agencies. Such audits could result in a request for reimbursement by the grantor for expenditures disallowed under the terms and conditions ofthe appropriate agency.

40



(15) Intergovemmental Agreement

Effective January 1, 2000, the Road and Drainage Sales Tax District No. 1 of Evangeline Parish entered into an agreement with the City of Ville Platte, Louisiana. This agreement was made for the purpose of avoiding duplicate collection of sales taxes for certain areas of the Parish, which were incorporated by the City. The City agreed to abate the collection of its two percent sales and use tax in those areas. The agreement provides for the designation of an annual Per Capita Revenue of $72,000 of the monthly tax proceeds remitted to the District. Of this amount, $38,640 will be applied to debt service payments of the District, 30% of the remainder will be retained by the District and 70% ofthe remainder will be remitted to the City. The agreement will be in effect through September 30, 2013. At December 31,2008, $29,550 was owed to the City of Ville Platte.

(16) Compensation of Police Jurors

A summary of compensation paid to police jurors for the year ended December 31, 2008, follows:

Ronald Doucet $ 13,800 Sidney Fontenot 14,400 Bryan Vidrine 14,400 Eric Soileau 14,400 Billy Johnson 14,400 Davis Manuel 14,400 Robert Manuel 14,400 Mitch Ardoin 14,400 Vashanski Thomas 600 Richard Thomas 14,400

$129,600

(17) Criminal Court Fund

Louisiana Revised Statute 15:571.11 requires that one-half of any balance remaining in the Criminal Court Fund at year-end is transferred to the parish General Fund. For the period January 1, 2008 through December 31, 2008, the Criminal Court Fund had no balance remaining and therefore no amount is due to the General Fimd.

41



(18) Deficits in Individual Funds

The following funds reflect a deficit fund balance at December 31,2008:

Crooked Creek Recreation $ 1,877 Country Estate Sewer System 1,726 Special Grant Fund 58,143 Public Library Sinking 175

It is anticipated that ftie deficits will be fimded by excess revenues in subsequent periods.

(19) Interfimd Transactions

A. Receivables and Payables

A summary of interfund receivables and payables at December 31,2008 follows:

Interfund Interfund Receivables Payables

Major govemmental fimds: General Fund $ 515,076 $ Road District Maintenance - 530,034

Total major govemmental fimds 515,076 530,034

Nonmajor govemmental funds: Special revenue fund-

Parish Road 45,700 26,185

Proprietary fimd: Section 8 Housing Program - 4,557

Total $ 560,776 $ 560,776

The above amounts are for reimbursements owed for expenditures paid for those fiinds and for short-term loans.

42



B. Transfers consisted ofthe following at December 31, 2008:

Major fimds: General Fund Public Library Maintenance Road District Maintenance 2% Sales Tax District Capital Projects

Total major fimds

Nonmajor fiinds: Parish Road Fund Industrial District No. 1 Fund Crooked Creek Recreation Cemetery District Maintenance Country Estate Sewer System Eugene Sewer Subdivision Special Grant Fund Sandtrap Road Assessment Debt Service Public Library Sinking Road District No. 4 Sinking Public Library Constmction

Total nonmajor fimds

Component Unit: Criminal Court Fund

Total

Transfers In

$ 32,614

416,064 -

448,678

179,647 8,671

48,831 -

9,638 3,537

157,611 1,595

63,703 6,642 -

479,875

89,896

$1,018,449

Transfers Out

$ 351,145 67,703

536,718 18,199

973,765

•---

16,071

r

---

28,613 44,684

-

$1,018,449

Transfers are used to (a) move revenues from the fimd that statute or budget requires to collect them to the fimd that statute or budget requires to expend them and to (b) use unrestricted revenues collected in the general fimd to fmance various programs accounted for in other fimds in accordance with budgetary authorizations.

(20) Risk Management

The Police Jury is exposed to risks of loss in the areas of health care, general and auto liability, property hazards and workers' compensation and employee dishonesty. All of these risks are handled by purchasing commercial insurance coverage. There have been no significant reductions in the insurance coverage during the year.

Due to current insurance market conditions, the Police Jury is retaining the risk for its general liability exposures in areas where there is no affordable insurance coverage available.

43



(21) Litigation and Claims

As of December 31, 2008, the Police Jury was involved in various lawsuits. The Police Jury's legal counsel has reviewed the claims and lawsuits in order to evaluate the likelihood of an unfavorable outcome to the Police Jury and to arrive at an estimate, if any, ofthe amoimt of range of potential loss to the PoMce Jury. As a result ofthe review, the various claims and lawsuits have been categorized as "remote," as defined by the Govemmental Accounting Standards Board. It is the opinion of the Pohce Jury that the liability, if any, which might arise from these lawsuits would not have a material adverse effect on the Police Jury's financial position.

The Police Jury is liable at December 31, 2008 for medical claims incurred in prior years. Long-term debt applicable to govemmental activities reflects a balance of $4,520 at December 31, 2008.

(22) New Accounting Pronouncements

In June 2004, the Govemmental Accounting Standards Board (GASB) issued Statement 45 "Accounting and Fmancial Reporting by Employers for Postemployment Benefits Other Than Pensions." This statement requires the accrual of postemployment benefits for retired employees. The Police Jury is required to implement this standard for the fiscal year ending December 31, 2009. The Police Jury has not yet determined the fiill impact that adoption of GASB Statement 45 will have on the financial statements.

(23) Re-issuance of Independent Auditor's Report

It was detemiined that certain required information for the Disaster Grants - Public Assistance program was omitted from the Independent Auditors' Report for the year ended December 31. 2008. Upon discovering this, the Independent Auditors' Report was modified to include the required information. The following pages of the reissued audit report have been updated to reflect tiiese changes: 2, 5-6, 11,14, 34, 73-78, 80, 81.

Expenditures for the Disaster (jrants - Pubhc Assistance program in the amount of $181,795 were reported as questioned costs for the year ended December 31, 2008.

44

REQUIRED SUPPLEMENTARY INFORMATION

45


General Fund

Budgetary Comparison Schedule For the Year Ended December 31, 2008

Revenues: Taxes - ad valorem Licenses and permits Intergovemmental revenues

Federal grants State fimds -

Budget Original

$ 369.180

238,563

Final

$ 376,242

226.753

Actual

$ 463,746

213,451

Variance with Final Budget

Positive (Negative)

$ 87,504

(13302)

33.523 37,542 208.462 170,920

State revenue sharing

Parish equalization fiinds Other

Fees, charges and commissions Use of money and pioperty Miscellaneous

Total revenues


General government: Legislative Judicial Elections Finance and administration Other

Pubhc safety Public works Economic development and assistance

Debt service

Total expenditures

44,113 1.119,415

278,253 21,788

126,961 186,353

2,418.149

240,132 308,225

93,736 579,903 318,524 232,316

15,954 100,555 24,891

1,914,236

44,113 1,133,233

289,190 20,415

111.352 239,401

2,478,241

245,130 318,257

96,017 483,142 343,196 420,323 445,455

51,467 32,145

2,435,132

45.433 1,207,791

273,879 47,677

105,613 208,862

2,774,914

248,680 316,500 114.302 512;225 365,799 408,116 455,432

50,372 32,145

2,503,571

1,320 74,558

(15,311) 27,262 (5,739)

(30.539)

296,673

(3,550) 1,757

(18,285) (29,083) (22,603) 12,207 (9,977) 1,095 -

(68,439)

Excess of revenues over expenditures 503.913 43,109 271,343 228,234

Other financing uses: Transfers out (206,848) (351.696) (351,145) 551

Excess (deficiency) of revenues over expenditures and other uses

Fund balance, begianing

Fimd balance, ending

297,065

858,066

(308,587) (79,802)

858,066 858,066

$1,155,131 $ 549,479 $ 778,264

228,785

$ 228,785

46


Public Library Maintenance Fund

Budgetary Comparison Schedule For die Year Ended December 31, 2008

Budget Original Final Actual


Positive (Negative)

Revenues: Taxes - ad valorem Intergovemmental revenues -


State revenue sharing Other

Use of money and property Miscellaneous

Total revenues

Expenditures: Current -

Culture and recreation


Other financing sources (uses): Transfers in Transfers out


Excess (deficiency) of revenues and other sources over expenditures and other uses

$ 668,502 $ 611,506 $ 743.154 $131,648

780,102

1,918

757,938

1,918

25,000 41,000 16,000 29,600

38.513 45,081 13,550 47,370

38,246 45,148 14.415 47,305

(267) 61

865 (65)

890,186 132,248

834,464 747,130 764,327 (17,197)

(54,362) 10,808 125,859 115,051

32,614 32,614 (67,703) (67,703) (35,089) (35,089)

(54,362) (24,281) 90,770 115,051

Fund balance, beginning 1,241,134 1,241,134 1,241,134

Fund balance, ending $1,186,772 $1,216,853 $1,331,904 $115,051

47


Health Unit Maintenance Fund

Budgetary Comparison Schedule For the Year Ended December 31, 2008

Revenues: Taxes - ad valorem State funds -

State revenue sharing Otiier

Use of money and property Miscellaneous

Total revenues

Budget Orighial

$ 243,962 $

22,662 38,000 30,300 6,400

Final

245,343

19,028 42,000 19,800 3,846

Actual

$ 298,139

28,129 42,711 19,744 6,896


Positive (Negative)

$52,796

9,101 711 (56)

3,050

341,324 330,017 395,619 65,602


Health and welfare 313,827 397.297 410,750 (13,453)

Excess (deficiency) of revenues over expenditures 27,497 (67,280) (15.131) 52.149

Fund balance, beginning

Fund balance, ending

1,324,164 1,324.164 1,324,164

$1,351,661 $1,256,884 $1,309,033 $52,149

48


Road District Maintenance Fund

Budgetary Comparison Schedule For the Year Ended December 31. 2008

Budget Original Final Actual


Positive (Negative)

Revenues: Taxes - ad valorem Intergovemmental revenues -


State revenue sharing Use of money and property Miscellaneous

Total revenues


Public works Debt service

Total expenditures


Other financing sources (uses): Proceeds from long-term debt Transfers in Transfers out


$1,146,022

-

141,635 30,769 3,960

1,322,386

1,174,167 46,202

1,220,369

102,017

-46,800

(527,684) (480,884)

$1,119,696

20,494

104,039 30,811 7,942

1,282,982

1,466,698 46,202

1,512,900

(229,918)

600,000 461,204

(543,931) 517,273

$1,332,329

20,494

128,958 28,398 9,692

1,519.871

1,432,096 35,603

1.467,699

52,172

600,000 416,064

(536,718) 479,346

$ 212,633

-

24,919 (2,413) 1,750

236,889

34,602 10,599 45,201

282,090

-(45,140)

7,213 (37,927)


Fund balance, beginning

Fund balance, ending

(378,867) 287,355 531,518

1,182,229 1,182,229 1.182,229

244,163

$ 803.362 $1.469,584 $1,713,747 $ 244,163

49

OTHER FINANCIAL INFORMATION

50


Nonmajor Govemmental Funds

Combining Balance Sheet December 31, 2008

ASSETS

Cash and interest bearing deposits Investments, at cost Receivables Due from other fimds Due from other govemmental units Other assets

Total assets

Special Debt Capital Revenue Service Projects Totals

$ 778,143 175

196,373 45,700

125,735 9,660

$1,155,786

$ 608 4

----

$ 612

$46,693 87

----

$46,780

$ 825,444 266

196,373 45,700

125,735 9.660

$1,203,178

LIABILIIIES AND FUND BALANCES

Liabihties: Bank overdraft Accounts payable Contracts payable Due to other fimds Sewer deposits payable Deferred revenue

Total liabilities

Fund balances: Reserved for debt service Unreserved, designated for subsequent

years expenditures Unreserved, undesignated

Total fund balances

Total liabilities and fimd balances

$ 4,031 20,637 54,800 26,185 5,540 4,660

115,853

-

-1,039,933

1,039,933

$1,155,786

$ 175 -----

175

437

--

437

$_6J2

$ -------

-

46,780 -

46,780

$46,780

$ 4,206 20,637 54,800 26,185

5,540 4,660

116.028

437

46,780 1,039,933

1,087,150

$1,203,178

51


Nonmajor Governmental Funds

Combining Statement of Revenues, Expenditures and Changes in Fund Balances Year Ended December 31,2008

Revenues: Taxes-

Ad valorem Intergovemmental revenues -

Federal grants State fimds: Parish transportation fiinds State revenue sharing (net) Other

Fees, charges and commissions Use of money and property Other revenues

Total revenues

Special Revenue

$ 189,885

131,829

Debt Service

$ -

Capital Projects Totals

$ 189,885

131.829

541,681

19,358 206,034 412,616 11,587 15,328

1,528,318

---2,898 266 -3,164

----2,261 -2,261

541,681

19,358 206,034 415,514 14,114 15,328

1,533,743


Public works Culture and recreation

Debt service

Total expenditures


Other fmancing sources (uses): Transfers in Transfers out


Excess (deficiency) of revenues and other

sources over expenditures and other uses


Fund balances, ending

1,092,827 359.338

1,452,165

76,153

407,935 (16,071)

391,864

468,017

571,916

$ 1,039,933

75,561

75,561

(72,397)

71,940

71,940

(457)

894

$ 437

-

_

2,261

(28,613)

(28,613)

(26,352)

73,132

$46,780

1,092,827 359,338 75,561

1,527,726

6,017

479,875 (44,684)

435,191

441,208

645,942

$1,087,150

52

NONMAJOR SPECIAL REVENUE FUNDS

Parish Road Fond -To account for the constmction and maintenance of roads and bridges on a parish wide basis. Financing is provided by the State of Louisiana Parish Transportation Fund.

Industrial District No, 1 Fand -To account for the operation and maintenance of the industrial district for the inducement of mdustry to Evangeline Parish. The major means of financing are ad valorem taxes, utihty sales, rent income and interest income.

Crooked Creek Recreation Maintenance Fund -To account for the costs of providing recreation facilities for residents of the parish. Major means of financing are provided by fees and operating transfers from the General Fund and charges for services.

Street Paving Assessment Fand -To account for the paving of Sandtrap Road.

Reddell Sewer Svstem Maintenance Fnnd -To account for the residual amount remaining in the fimd after the sewer system was leased to the Evangelme Sewer Company, Inc.

Cemetery District Maintenance Funds -To account for maintenance and upkeep of parish cemeteries within the respective cemetery districts. The major means of financing for the districts is ad valorem taxes, which are levied against properties within the districts.

Country Estate Sewer System Fund -To accoimt for the operation and maintenance ofthe Country Estate Sewer System.

Eugene Subdivision Sewer System Fund -To account for the operation and maintenance ofthe Eugene Subdivision Sewer System.

Special Grant Fund -To account for grants received from the Louisiana Departments of Transportation and Development and Natural Resources for special road and bridge projects.

53


Nonmajor Special Revenue Funds


Crooked Street Industrial Creek Paving

Parish District Recreation Assessment Road Fund No, 1 Fund Fund Fund

ASSETS

Cash and interest-bearing deposits Investments Receivables Due from other fiinds Due from other govemmental units Other assets

Total assets

$335,523 12

45,700 119,881

-

$501,116

$ --

--

5,000

$5,000

$1,425 1

-

--

$1,426

$1,132 -

_

-4,660

$5,792

LIABILITIES AND FUND BALANCES

Liabilities: Bank overdraft Accounts payable Contracts payable Due to other fimds Sewer deposits payable Deferred revenue

Total Habilities

26,185

$1,699 $ -

26,185 1,699

3,303

3,303

4,660

4,660

Fund balances (deficit): Unreserved, undesignated

Total liabilities and fimd balances

474,931 3,301 (1,877) 1.132

$501,116 $5,000 $1,426 $5,792

54

Reddell Cemetery Eugene Sewer System District Country Subdivision Special Maintenance Maintenance Estate Sewer Sewer System (jrant

Fund Fund System Fund Fund Fund Totals

$ 24,699 19

723

$405,244 143

193,834 1,154

$ 1,983 $ 8,137 $ 778,143 175

662 - 196,373 45,700

5,854 125,735 - 9,660

$ 25,441 $599,221 $ 1,154 $ 2,645 $ 13,991 $1,155,786

4,332

4,332

$ 2,332

548

2,880

660

660

$ -17,334 54,800

---

72,134

$ 4,031 20,637 54,800 26,185 5,540 4,660

$ 115,853

21,109 599,221 (L726) 1,985 (58,143) 1,039,933

$ 25,441 $599,221 $ 1,154 $ 2,645 $ 13,991 $1,155,786

55


Nonmajor Special Revenue Funds

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Year Ended December 31, 2008

Crooked Street Industrial Creek Paving

Parish District Recreation Assessment Road Fund No. 1 Fund Fund Fund

Revenues: Taxes - Ad valorem Intergovernmental revenues -

Federal grants State funds:

Parish transportation fimds State revenue sharing (net) Other

Fees, charges and commissions Use of money and property Other revenues

Total revenues

541,681

33,784

2,466

577,931

-

41,441

68

41,509

-

340,804 126

15,328

356,258

-

20

20


Public works Culture and recreation

Total expenditures

430,012 53,349 - - 359,338

430,012 53,349 359,338

Excess (deficiency) of revenues over expenditures 147,919 (11,840) (3,080) 20

Other financing sources (uses): Transfers in Transfers out


179,647

179,647

8,671 48,831

.671 48,831


Fund balances (deficit), beginning

327,566 (3.169) 45,751 20

147,365 6,470 (47,628) 1,112

Fund balances (deficit), ending $474,931 $ 3,301 $ (1,877) $1,132

56

Reddell Sewer System Maintenance

Fund

$ -

-

_

--

22,147 705

-

22,852

Cemetery District

Maintenance Fund

$ 189,885

-

_

19,358 --

7,770 -

217,013

Country Estate Sewer System Fund

$ -

-

_

--

3,487 34

-

3,521

Eugene Subdivision

Sewer System Fimd

$ -

-

_

--

4,737 47

-

4,784

Special Grant Fund

$

131,829

_

-172,250

-351

-

304,430

Totals

$ 189,885

131,829

541,681 19,358

206,034 412,616

11,587 15,328

1,528,318

27,055

27,055

(4,203)

-

-

166,406

166,406

50,607

(16,071)

(16,071)

15,697

15,697

(12,176)

9,638

9,638

7,658

7,658

(2.874)

3,537

3,537

392,650

392,650

(88,220)

157,611

157.611

1,092,827 359,338

1,452,165

76,153

407,935 (16,071)

391,864

(4,203)

25,312

34,536

564,685

(2,538)

812

663

1,322

69,391

(127,534)

468,017

571,916

$21,109 $599,221 $ (1,726) $ 1,985 $ (58,143) $1,039,933

57

NONMAJOR DEBT SERVICE FUNDS

Street Paving Certificates -To accumulate monies for payment of tiie 1997 $120,331 Paving Certificates. Debt service was formerly financed by a special assessment tax to land owners, but as of 1998 is now financed by the collection of a two percent sales tax approved for the issuance of the $9,400,000 Public Improvement Sales Tax Bonds, Series 1998.

Sandtrap Road Assessment-To accumulate monies for payment of the expenses to pave Sandfrap Road at the request of the residents. The project was financed through the original Street Paving Certificates which is financed by the collection of a two percent sales tax.

Public Library Sinking -To accumulate monies for the payment ofthe 2004 $500,000 Certificates of Indebtedness. Debt service is financed by a special tax of 5.1 mills levied in the year 2004 and continuing through 2012.

Road District No. 4 Sinking -To accumulate monies for payment ofthe 2008 $600,000 Certificates of Indebtedness. Debt service is financed by a 10 mills ten year property tax levied in the year 2007 and continuing through 2016.

58


Nonmajor Debt Service Funds

Combining Balance Sheet December 31,2008

Street Sandtrap Public Road Paving Road Library District 4

Certificates Assessment Sinking Sinking Totals

ASSETS

Cash and interest-bearing deposits Investments

Total assets

$ 95

$ 95

$ 496 4

$ 500

$-

$-

$

L-

17

_J7

• $608 4

$612

LIABILITIES AND FUND BALANCES

Liabilities: Cash overdraft

Fund balances; Reserved for debt service

Total liabilities and fijnd balances

95

$ 95

$ - $ 175 $ $175

iOO (175) 17 437

500 $- $ 17 $612

59


Nonmajor Debt Service Funds

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Year Ended December 31, 2008

Street Sandtrap Public Road Paving Road Library District 4

Certificates Assessment Sinking Sinking Totals

Revenues: Fees, charges and commissions Use of money and property

Total revenues

$ 2,898 $ - $ - $ 2,898 206 43 17 266

3,104 43 17 3,164

Expenditures: Debt service 4,816 64,103 6,642 75,561

Excess (deficiency) of revenues over expenditures (1,712) (64,060) (6,625) (72,397)

Other financing sources: Transfers in 1,595 63,703 6,642 71,940

Excess (deficiency) of revenues and and other sources over expenditures


Fund balances (deficit), ending

95

(117)

617

(357)

182

17 (457)

894

$_95 $ 500 $ (175) $ 17 $ 437

60

NONMAJOR CAPITAL PROJECTS FUNDS

Courthouse Building Construction Fund -To accoimt for the costs of constmction of a new courthouse, which was completed in 1977. Numerous deficiencies existed in the new building, and suits were filed against the contractor and the bonding company. The fimd was kept open pending settiement of these suits. The suits were settied and judgment was rendered on August 16, 1982, in favor ofthe Police Juiy. Proceeds from the settlement were deposited into this fund and are bemg expended for the renovations and corrections of deficiencies in the original constmction and maintenance ofthe facility.

Drainage Improvement Construction Fund -To account for fimds remaining from tiie $1,000,000 parish wide drainage improvement bond issue dated September 1, 1967. These fimds are used in a continuingprogramof drainage improvements projects in the parish.

Public Library Construction Fund -To account for the proceeds of the $500,000 Series 2004 Certificates of Indebtedness for the purpose of providing funds for equipment, supplies, maintenance, operation, constmction, improvement, renovation and support ofthe Evangelme Parish Library and its branches.

61


Nonmajor Capital Projects Funds


Courthouse Drainage Public Building Improvement Library

Constmction Constmction Constmction Totals

ASSETS

Cash and interest-bearing deposits Investments

Total assets

FUND BALANCES

Fund balances: Umeserved, designated for subsequent

years* expenditures

$4,943 6

$4,949

$4,949

$41,750 81

$41,831

$41,831

$ -

$ -

$ -

$46,693 87

$46,780

$46,780

62


Nonmajor Capital Projects Funds

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances Year Ended December 31,2008

Courthouse Drainage Public Building Improvement Library

Constmction Construction Construction Totals

Revenues: Use of money and property

Other financing uses: Transfers out

Excess (deficiency) of revenues over other uses


Fund balances, ending

$ 89

-

89

4,860

$4,949

$ 718

-

718

41,113

$41,831

$ 1,454

(28,613)

(27,159)

27,159

$ -

$ 2,261

(28,613)

(26,352)

73,132

$46,780

63

OTHER SUPPLEMENTAL INFORMATION

64


Other Supplemental Information - Ward One Sewer System (Unaudited)

December 31, 2008

Number of Sewer Customers Records maintained by the Police Jury mdicated the following number of customers were being serviced during the month of December 2008.

Residential 186 Commercial 1

Total customers 187

Sewer Rates The sewer rates for the Police Jury Ward No. 1 sewer system are $15 per month for residential and $16.50 for commercial buildings for the year ended December 31,2008.

Aged Receivables The aged receivables as of December 2008 were as follows:

30 days $551 60 days 394

$ 945

65


Schedule of Insurance in Force (Unaudited)

December 31, 2008

Description of Coverage Expfration

Date Coverage Amounts

Workmen's Compensation: Govemment Risk Management 12/31/09 $ 159,407

ioramercial property insurance: Healtii Unit-1010 W. LaSalle Street -

Building Contents

Building-1205 Chauncey Piti-e Road Medicaid office Evangeline Parish Library -

Liability Building, contents (Ville Platte, Turkey Creek, Basile, Pine Prairie) Liability and contents (Mamou and Chataignier)

lonm 10/1/09 2/4/09 2/4/09

8/6/09

8/6/09

800,000 75,000

200,000 300,000

1,000,000

306,532

Fire and extended coverage: Evangeline Parish Sheriffs Office (Courthouse Annex): Government office. Court St. (County Extension and UDSA)

Building Contents

Courtiiouse (200 Court St.) -Building Contents

Food stamp office -Building Contents

Health Unit and Library, Mamou, Louisiana -Buildings Contents

6/13/09 254,400

3/15/09 3/15/09

6/13/09 6/13/09

6/13/09 6/13/09

6/13/09 6/13/09

175,000 20,000

2,238,800 912,600

90,000 24,600

150,000 30,000

(continued)

66


Schedule of Insurance in Force (Continued) (Unaudited)

December 31, 2008

Description of Coverage

Surety Bonds: Secretary-treasurer Assist. Secretary-treasurer Payroll Clerk A/P clerk Permit Clerk Section 8 Secretary President Vice President

All risk physical damage: Police Jury road equipment

Commercial Auto

Expiration Date

11/19/09 6/20/09 6/20/09 6/12/09 6/12/09 6/12/09 1/16/09 1/13/09

7/25/09

2/1/09

Coverage Amounts

50,000 50,000 5,000 5,000 5,000 5,000

40,000 40,000

various

100,000

67

EVANGELINE PARISH POLICE JURY

Financial Data Schedule - Balance Sheet Section 8 Housing Program

" • ' ' L_

December 31,2008 I

Account Description Line Item #

111 113 100

122 125 120

150

164 165 166 160

180

190

312 321 331 332 333

310

300

508.1 511.1 512.1

513

600

Cash - unrestricted Cash - other restricted Total cash

Accounts receivable - HUD other projects Accounts receivable - miscellaneous Total receivables, net of allowances for doubtful accounts

Total current assets

Fumiture, equipment & machinery - administration Leasehold improvements Accumulated depreciation Total capital assets, net of accumulated depreciation

Total noncurrent assets

Total assets

Accounts payable - <= 90 days Accrued wage/payroll taxes payable Account payable - HUD PHA Programs Accounts payable - PHA Projects Accounts payable - other govemment


Total liabilities

Invested in capital assets, net of related debt Restricted net assets Unrestricted net assets Total equity/net assets

Total liabilities and equity/net assets

14.871 Housing Choice

Vouchers

$ 8,526 77.473 85,999

-13.490 13,490

99,489

10,283 3,511

(11,974)

1,820

1,820

$101,309

$ 2,613 2,092 -449

4^57

9,711

9,711

1,820 77,473 12,305 91,598

$101,309

97.109 Housing

Assistance Grant

$ 98,365 -

98,365

3,651 -

3,651

102,016

----

-

$102J316

$ 2,276 7,941

85,821 --

96,038

96,038

--

5,978 5.978

$102,016

Total

$106,891 77,473

184,364

3,651 13^90 17,141

20L_505

10,283 3,511

(11,974)

1.820

1.820

$203,325

$ 4,889 10,033 85,821

449 4^557

105,749

105,749

1.820 77,473 18,283 97,576

_ J 2 0 3 ^

68

.,i-^ .. .

:

'

;

;

EVANGELfNE PARISH POLICE JURY

: Financial Daia Schedule - Income Staiemen

Seaion 8 HousinR Program Year Ended December 31,2008

1 i

Account Description Line hem # 70600-010 70600-020

7060O

71100-010

7J (OO

70000

91100 91200 91500 91600 91800 91900

91000

96130

96100

96200

96000

969m

97000

97300-050

97300 97400

90000

10000

11030

11170-001

11170-OiO

11170-060 11170-080 11170^90

11170-110

11170-002

11170^03

11170

11180-001

11180-010 11180-025

1)180-030

11180-080

11180-100

11180-002

11180-003

mso

11190-210 11190 11210

Housing assistance payments Ongoing administrative fees eamed

HUD PHA operating grants

Housing Assistance Payment

Invtstment income - unrestricted

Total revenue

Administrative salaries Auditing fees Employee benefit contributions- admmistrative Office Expenses Travel Other

Total Operating Administrative

Woricmen's Compensation

Total insurance premiums

Other general expenses

Total Other General Expenses

Total operating expenses

Excess revenue over operBting expenses

Another Housing assistance payments Depreciation expense

Total expenses

Excess (deficiency) of revenue over (under) exptenses

Beginning equity

Administrative Fee Equity - Beginning BalatKC

Administrative Fee Revenue

Total Admin Fee Revenues Total Operating Expenses Depreciation

Total Expenses

Net Administrative Fee

Administrative Fee Equity ~ Ending Balance

Administrative Fee Equity

Housing Assistance Payments Equity - Beginning Balance

Housing Assistance Payment Revenues Investment income

Tota HAF Revenues

Housing Assistance Payments

Total Housing Assistance Payments Expenses

Net Housing Assistance Payments

Housing Assistance Payments - Equity-Ending Balance

Housing Assistance Payments Equtiy

Total ACC HCV Units Unit Months Available Unit Months Leased

,

,

(4.87! Housing Choice

Vouchers

$415,653 60,697

476.350

750

750

477 J 00

27,069 550

11,505 17,441 4,058 5,420

66.043

179

179

376

376

66,59$

410,502

370,548

370.548 882

438,028

$ 39,072

$52,526

$ -60,697

60.697

66,598 882

67.480

(6.783)

(6.783)

$ (6.783)

$ -415,653

750

416,403

370,548

370,548

45,855

45.855

$ 45,855

-J,440 1,385

f

97.109 Housing

Assistance Grant

$ -

33,753

--

33.753

6,941

-951

-183

-8,075

49

49

--

8,124

25,629

-19,651

-27,775

S 5.978

S

$

.

S

$

,,, -

$

1,440 47 47

Total

$415,653 60,697

510_,103

750

750

510,853

34.010 550

12.456 17,441 4,241 5,420

74,118

228

228

376

376

74_,722

436,131

370,548

390,199 882

465,303

$ 45,050

$ 52,526

$ -60,697

60,697

66,598 882

67,480

f6.7S3)

(6,783)

5 (^783J

$ -415,653

750

416,403

370,548

370,548

45,855

45,855

J 45^855

1,440 I,4«7 1,432

69

INTERNAL CONTROL, COMPLL^J^CE

AND

OTHER GRANT INFORMATION

70

C Burton KokJer. CPA* Ru«3Cll F. Cfiampsgne.CPA" Vk lo rR.S IavBn. CPA" P. Troy CourvMe, CPA* GoraldA. ThDwdeajx, Jr..CPA-Robftrt S Carter, CPA* Arthur R. Mixo i . CPA*

Tyoft* e. M ixon .J r . CPA AJtenJ LaBry.CPA Albart R. Logor. CPA.PFS,CSA* Penny A n B « f l Scrugffn*, CPA ChriaUne L. Coia in, CPA Mary T. THbodeaux. CPA Marsh idW. GuWry. CPA Alan M.Taylor. CPA JamB jR . Roy. CPA Robsrt J. M«t£. CPA KoUyM, Ooucat .CPA Ch«ryt U. Bart«y, C P A CVA Man^r B. Sai l . CPA Pad L Owlcamtra. Jr. CPA W m d a F. Arcwnent, CPA, CVA Kristin B. 13auz«. CPA Richard R. Andereon Sr., CPA Carolyn C. ArKJareon. CPA

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS

Rstired: Conrad 0. Chapman. CPA' 2009 HarryJ.Cloat io .CPA 2007

' A ftofMsbnal fcccunlnB Cofpoialion

OFFICES

183 SoUh e o a d k Rd. l a f a y f l t t . LA 70508 Phortt {337)232-4141 F « (337)232-8660

113 East Bridge S(, arsauK Bridgo. LA 70517 Phorw 037)332-4020 Fax (337) 332-2867

1234 OavJd Of. Ste 203 McrganCi ly .LA 70380 Phone (985) 384-2020 Fax (935) 384-3020

408 W K I Cotton Street Vine Pittite, l A 70586 Phona (337) 363-2792 Fax (337) 363-3049

332 WestSlxth Avenue OberBn. LA 70655 Phone [337)539-4737 Fax (337) 639-4568

4S0 East Main Sfraet New ber ia. LA 70560

Phone (337) 367-9204 Fax (337) 367-9206

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Phcnt (337)893-7944 Fax(337) 893-7946

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RJEPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS

BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

weesrrE: WWfW.KCSRCPAS.COM

To the Members ofthe Police Jury Evangeline Parish


We have audited the financial statements of the governmental activities, the business-type activities, each major fund, and the aggregate remaining fund information of the Evangeline Parish Police Jury (the Police Jury), as of and for the year ended December 31, 2008, which collectively comprise the Police Jury's basic financial statements and have issued our report thereon dated June 9, 2009. The report on the Police Jury was adverse because the financial statements do not include financial data of all component units ofthe Police Jury. Except as discussed in the preceding sentence, we conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Govemment Auditing Standards, issued by the Comptroller General of the United States.

Intemal Control over Financial Reporting

In planning and performing our audit, we considered the Police Jury's intemal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness ofthe Police Jury's internal control over financial reporting. Accordingly, we do not express an opinion on the effectiveness of the Police Jury's intemal control over financial reporting.

Our consideration of intemal control over financial reporting was for the limited purpose described in the preceding paragraph and would not necessarily identify all deficiencies in intemal control over financial reporting that might be significant deficiencies or material weaknesses. However, as discussed below, we identified certain deficiencies in internal control over financial reportmg that we consider to be significant deficiencies.

A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the Police Jury's ability to initiate, authorize, record, process, or report financial data reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the Police Jury's financial statements that is more than inconsequential

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will not be prevented or detected by the Police Jury's intemal control. We consider deficiencies 08-l(IC) through 08-6(IC) as described in the accompanying summary schedule of current and prior year audit findings and corrective action plan to be significant deficiencies in intemal control over financial reporting.

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements will not be prevented or detected by the Police Jury's intemal control.

Our consideration of the intemal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in the intemal control that might be significant deficiencies and, accordingly, would not necessarily disclose all significant deficiencies that are also considered to be material weaknesses. However, of the significant deficiencies described above, we consider items 08-4(IC) and 08-6(IC) to be material weaknesses.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Police Jury's financial statements are free of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, 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 our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed instances of noncompliance or other matters that are required to be reported under Govemment Auditing Standards and which are described in the accompanying summary schedule of ciirrent and prior year audit findings and corrective action plan as items 08-11(C) through 08-13(C).

The Evangeline Parish Police Jury*s response to the findings identified in our audit is described in the acconqjanying summary schedule of current and prior year audit findings and corrective action plan. We did not audit the Police Jury's response and, accordingly, we express no opinion on it

This report is intended solely for the information and use ofthe Police Jury's management and federal awarding agencies and pass-through entities is not intended to be and should not be used by anyone other than these specified parities. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.



72

C, BunonKoldBr. CPA' Russefl F. Champagne. CPA* Vidor R.SIaven. CPA-P Troy CouivUfa, CPA* GeraW A. Thrtodeaix. Jr .CPA' R o b « r t S . C « 1 « . CPA" Art f iurR Mixm, CPA'

T y n o s E U b a n . J r . CPA A l e n J . L iBry . CPA Albert R. LOfler.CPA.PFS,CSA* Parviy Angalla Scruggins. CPA Chrittfne L. Coia in. CPA Mary T. Thftodaaux, CPA MarshallW. GuWry. CPA Alan M.Taylor. CPA James R. Roy. CPA Rob«rtJ. Metz. CPA KoITyM. Doucet ,CPA Charyl u. Bartey. CPA, CVA MancVB. Sett, CPA Pat i L DolcBmhre. Jr. CPA Wanda F. Aicemenl, CPA. CVA K r t r t n B . Dami f l .CPA flichart R. Andanon ST., CPA Camlyn C. /Vidcrsori. CPA


Retired: Conra i 0 , Chspmaa CPA* 2006 HarryJ.Cioatio.CPA 2007

' A Protmoiiftl /tecainttng CotporaSon

OFFICES

183 South BaadleRd. Ufayetto. LA 70S08 Phona CJ37)232-4U1 Fax(337)232.86«0

113 East Bridge S(. BraaiKBrtdga, LA 70517 Phone (337)332-4020 Fax (337) 332-2867

1234 David Or. Ste 203 Morgan Ciiy. LA 70380 Pttona (885) 384-2020 Fax (986) 384-3020

408 West C d t o n Street VUa Platte. LA 70586 Phona (337)363-2792 Fax (337) 363-3040

332 Waal SIxh Avenue Oberlin, LA 7C6 65 Phone P37) 839-4737 Fax (337) 63fi-4SBB

4S0Ea i lMa )nS t re« l New ibofla. LA 70560

P h o i e (337) 367-9204 F8;( (337) 367-9208

2C0 South Main Street Abbeville. LA 70910

Phcria (337) 893-7944 Fax (337) 893-7946

1013 Main Street Frankfln. l A 70538

Phone (337) 828-0272 Fax (337) 828-0290

133 Easl WaddUSL MerKBVJUe LA 71351

phone (318) 2 5 3 - K 5 2 Fax (318) 253-8681

821 Main Street PIneville. LA 71360

Phone (318)442-4421 Fax(318)442-9833

REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER

COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

WEB SITE: WWW.KCSRCPAS.COM

To the Members ofthe Police Jury Evangeline Parish


Compliance

We have audited the compliance ofthe Evangeline Parish Police Jury (the Police Jury), with the types of compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A-133 Compliance Supplement that are applicable to its major federal programs for the year ended December 31, 2008. The Police Jury's major federal programs are identified m the summary of auditor's results section of the accompanying schedule of fmdings and questioned costs. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility ofthe Police Jury's management. Our responsibility is to express an opinion on the Police Jury*s compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Govemment Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments and Non-Profit Organizations- Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the PoUce Jury's compliance with those requirements and performing such other procedures as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination ofthe Police Jury's compliance with those requirements.

As described in items 08-14(C) and 08-15(C) in the accompanying schedule of findings and questioned costs, the Evangeline Parish Police Jury did not comply with requirements regarding allowable costs/cost principles, activities allowed or unallowed, and subrecipient monitoring that are applicable to its Disaster Grants - Public Assistance program. Compliance with such requirements is necessary, in our opinion, for the Police Jury to comply with the requirements applicable to that program.

In our opinion, because the effects of the noncompliance described in the preceding paragraph, the Police Jury did not comply, in all material respects, with the requirements referred to above that are applicable to the Disaster Grants - Public Assistance program. Also, in our opinion, the Police Jury complied, in all

Member of: AMERICAN INSTITUTE OF CERT1HED PUBUC ACCOUNTAN TS 13

Member of: SOCIETY OF LOUISIANA

CERTIFIED PUBLIC ACCOUNTANTS


material respects, with the requirements referred to above that are applicable to its other major federal program for the year ended December 31, 2008.

Intemal Control over Compliance

The management of the Evangeline Parish Police Jury is responsible for establishing and maintaining effective intemal control over compliance with the requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and performing our audit, we considered the Police Jury's intemal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness ofthe Police Jury's intemal control over compliance. Accordingly, we do not express an opinion on the effectiveness ofthe Police Jury's intemal control over compliance.

Our consideration of intemal control over compliance was for the limited purpose described m the preceding paragraph and would not necessarily identify all deficiencies in the entity's intemal control that might be significant deficiencies or material weaknesses as defined below. However, as discussed below, we identified certain deficiencies in intemal control over compliance that we consider to be significant deficiencies and others that we consider to be material wealcnesses.

A control deficiency in an entity's intemal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a timely basis. A significant deficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to administo" a federal program such that there is more than a remote likelihood that nonconrpliance v/ith a type of compliance requirement of a federal program that is more than inconsequential will not be prevented or detected by the entity's intemal control. We consider the deficiencies in internal control over compliance described in the accompanying schedule of fmdings and questioned costs as items 08-9(IC) and 08-10(IC) to be significant deficiencies.

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the entity's intemal control. Of the significant deficiencies in internal control over compliance described in the accompanying schedule of findings and questioned costs, we consider items 08-9(IC) and 08-10(IC) to be material weaknesses.

The Evangeline Parish Police Jury's response to the fmdings identified in our audit is described in the accompanying schedule of findings and questioned costs. We did not audit the Police Jury's response and, accordingly, we express no opinion on it.

This report is intended for the information of the Police Jury's management and federal awarding agencies and pass-through entities 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.



Except for the Schedule of Findings and Questioned Costs, as to which the date is July 6,2010

74


Schedule of Expenditures of Federal Awards Year Ended December 31, 2008

Federal Grantor/Pass-Through Grantor/Program Name

CFDA Number

Amounts provided to

Expenditures subrecipients

United States Department of Housing and Urban Development -

Section 8 Housing Choice Vouchers 14.871 $ 438,028

Department of Homeland Security -Passed-Through Homeland Security and Emergency

Preparedness: Disaster Grants - Public Assistance Emergency Management Performance Grants Homeland Security Grant Program

Disaster Housing Assistance Grant

97.036 97.042 97.067 97.109

500,564 21,406

131,829 27,775

681,574

85.257

85,257

Total $1,119^02 $85,257

75


Notes to Schedule of Expenditures of Federal Awards Year Ended December 31,2008

(1) General

The accompanying Schedule of Expenditures of Federal Awards presents the federal grant activity of the Evangeline Parish Police Jury. All federal financial assistance received directly from federal agencies is included on the schedule as well as federal financial assistance passed through other govemment agencies.

(2) Basis of Accounting

The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, which is described in Note 1 to the Police Jury's financial statements for the year ending December 31,2008.

(3) Re-issuance of Single Audit Report

It was determined that federal award expenditures for the Disaster Grants - Public Assistance program were omitted from the schedule of expenditures of federal awards for the year ended December 31, 2008. As a result, this program was not audited as a major program. Upon discovering this, the program was audited as a major program for the year ended December 31, 2008. The results ofthe audit are summarized in the Schedule of Findings and Questioned Costs. The correct amount of federal award expenditures is included in the Schedule of Expenditures of Federal Awards.

76


Schedule of Findings and Questioned Costs Year Ended December 31,2008

Part I. Summary of Auditor's Results:

1. The auditor's report expresses an adverse opinion on the financial statements.

2. Six significant deficiencies in intemal control were disclosed by the audit of the basic financial statements. Two ofthe deficiencies are considered to be material weaknesses.

3. Three instances of noncompliance material to the fmancial statements which would be required to be reported in accordance with Govemment Auditing Standards, were disclosed by the audit of the financial statements.

4. Two significant deficiencies in intemal control over the major programs were disclosed by the audit ofthe basic financial statements. Both ofthe significant deficiencies are considered to be material weaknesses.

5. An adverse opinion was issued on compliance for the Disaster Grants - Public Assistance program. An unqualified opinion was issued on compliance for the Section 8 Housing Choice Vouchers program.

6. The audit disclosed findings required to be reported under Section 510(a) of Circular A-133.

7. The major programs were: Department of HUD - Section 8 Housing Choice Vouchers (14.871) Department of Homeland Security - Disaster Grants ~ Public Assistance (97.036)

8. The dollar threshold used to distinguish between Type A and Type B programs, as described in Section 520(b) of OMB Circular A-i33 was $300,000.

9. The auditee did not qualify as a low-risk auditee under Section 530 of OMB Circular A-133.

Partn. Findings which are required to be reported in accordance vtith generally accented govemmental auditing standards:

A. Compliance Findings -

See compliance findings 08-11(C) through 08-13(C) on the Summary Schedule of Current and Prior Year Audit Findings and Conective Action Plan.

B. Intemal Control Findings -

See intemal control findings 08-l(IC) through 08-8(IC) on the Summary Schedule of Current and Prior Year Audit Findings and Corrective Action Plan.

(continued)

77


Schedule of Findings and Questioned Costs (Continued) Year Ended December 31,2008

Part HI. Findings and questioned costs for Federal awards which include audit findings as defined in Section 53Ql^a)of OMB Circular A-133:

A. Compliance Findings -

08-14(0 Disaster Grants - Public Assistance Condition: Expenditures reimbursed did not have the appropriate supporting documentation to determine if the cost or activity was allowable.

Criteria: All expenditures must be supported by documentation prescribed in OMB Circular A-87 and program regulations issued by FEMA.

Effect of Condition and Questioned Costs: Expenditures in the amoimt of $181,795 were reimbursed with federal funds that did not meet the criteria of OMB Circular A-87 and program regulations issued by FEMA.

Cause ofthe Condition: Program guidelines were not followed.

Auditor^s Recommendation: Controls should be implemented over the administration ofthe disaster funds to ensure that all expenditures and activities are allowable.

Grantee Response: All disaster assistance program guidelines will be adhered to in the future.

08-15(C) Disaster Grants - Public Assistance Condition and Criteria: Subrecipient monitoring was not performed as required by OMB Circular A-133.

Effect of Condition: Expenditures reimbursed to subrecipients may not meet the program guidelines and OMB Circular A-133 requirements.

Cause of Condition: No policies or procedures for subrecipient monitoring were implemented.

Auditor's Recommendation: Polices and procedures should be established and implemented.

Grantee Response: Polices and procedures for subrecipient monitoring will be established, implemented and adhered to on all future disaster grants.

B. Intemal Control Findings -

08-9aC) See compliance finding 08-14(C) above.

08-10(10 See compliance finding 08-I5(C) above.

78

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C. Burton KoWef, CPA* RusseB F. Champaone, CPA' Victor R. Sfavrni, CPA* P. Troy CounriBa. CPA* GeraMA. Thitiodeaux, >..CP-A-Robert S. Cartef, CPA* Arthur R. Mixon, CPA*


Tynes E. Mixsin, Jr.. CPA Allen J. LaBry, CPA Albert R, Legftr. CPA,PFS.CSA-PennyAf^fBlte SauQoins, CPA Ovmre L Cousin, CPA Mary T. Thftxjdeaux, CPA Uer»haltW. GuWry. CPA AJan M. Taylor, CPA Jemes R. Roy. CPA Robert J Melz,CPA KoBy ^4. Doucet, CPA Cheryl L Bartiay. CPA Mendy B. Sail, CPA Pai^ L Otlcamfarc. Jr. CPA Wanda F. Aroemtnt CPA. CVA KrtaUnB Daicat. CPA RichanJ R. Andorson Sf.. CPA Carolyn C. Aoderson, CPA

Retired Conrad 0. Chapman, CPA* 2006 Harry J, Ckwtio. CPA 2007

Management Letter

OFFICES

163 South Beadle Rd. Lefaystte. LA 70606 Pbcn9(337>232-»141 Fax (337) 232.8860

450 East Main Strael Hew toaria, LA 70560

Phooe(337}367-se04 Fax (337) 367-9208

113 Bas\ Qndse Si. 200 South Main Street Brooux Brtdgo. LA 70517 AiXwvaB. LA 70510 Phone (337) 332-4020 Phone (337) 893-7944 Fax (337) 332-2367 Fax (337) 893-7946

1234 0avfdDr.St9 203 Horgan City, LA 7O3B0 Phona (385) 384-2020 Fax (985) 384-3020

408 West Cotton Street Va(ffPMB,LA7DEe6 Phone (337) 363-2792 Fax (337) 363-3048

332 WoJst Sixth Avenue Otwffri, U 70555 Phone (337) 639^737 Fax (337) (

1013 Main Street FrBnWn, l > 70538

Phone (337) e2fr0272 Fax (337) 828^)290

133 EsstWadcfl SL Maritsvflte LA 7)351

Phone (318) 253-9252 Fax (318)253-8681

^ Main Street Pibevflte, LA 71360

Phone (318) 442-4421 Fax (318) 442-9333

• A Pnrfwjton* Ateouneng CwportUon

\ft^BSrTE WWW.KCSRCPAS.COM

To the Members ofthe Police Jury Evangeline Parish Ville Platte, Louisiana

During our audit of the financial statements of the Evangeline Parish Police Jury, as of and for the year ended December 31, 2008, we noted areas in which improvements in the accounting system and financial practices may be desirable. Therefore, we submit the following suggestion for your consideration:

> Regarding the Disaster Grants - Public Assistance program, h appears that the Police Jury may not have requested reimbursement for all equipment used.

We would like to express our appreciation to you and your office staff for the courtesies and assistance rendered to us during the performance of our audit. Should you have any questions or need assistance in implementing any of our suggestions, please feel free to contact us.

Kolder, Chanqjagne, Slaven & Company, LLC Certified Public Accountants

Ville Platte, Louisiana July 6, 2010

M e m b e r of: AMERJCAN INSTn\rTE OF CERTIFIED PUBUC ACCOUHTANTS

M e m b e r of: SOCIETY OF LOUISIANA

CERTIFIED PUBLK: ACCOUNTAKTS


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