grant parish police jury - app.lla.state.la.us · i'lncs i»d rohciiti.tik5 {m

GRANT PARISH POLICE JURY Colfax. Louisiana

Annual Financial Report For the year ended December 31.2001

TABLE OF CONTENTS

TNDEPENr>HNTAin)rrORS'REPORT -.. 1-2

INDnPENDENT AUDITORS' REPORT ON" COMPtlANCE AND ON INTHRNAL CON fKOL OVER FINANCIAI. RHPORTINO nASP.O ON AN AUDIT OF FINANCIAL STAITMFNTS PERFORMED IN ACCORDANCE WrfH GOVKRNMKNTAVOmm STANDARDS ^-4

GENERAL nJRWSE FINANCIAL STATEMKN'I'S Combined fialancc Sheet , *•.••. * 5-6 Combioed Statement of Revenues, Expenditures and Chartges in

Fund Baliuicc - Al! Govemnicnial Fund Types 7 Combined Stotement of Revenues, iixpenditiircs and Ciiangcs in

Fund BiUunce -Budget (GAAP ftasis) and Aaual Cencfal and Special Revenue Funds 8

Combined Statement of Re 'enues, Expenses and Changes in Retained learnings - Proprietary Fund Types * 9

Combined Statcmenl of Cash f lo\ 'S - Propriciary Fund Types 10 Notes To Financial Statements 11-22

SUPPLEMENTAL FINANCIAL INFORM A HON Special Revenue Funds - Combining Balance Sheet 23 Special Revenue Funds - (llombining Statement of Revenues Expenditures

and Cluuiges in Fund Balance 24 Special Re\'enue Funds-Combining Statement of Expenditures 25 Maintenance funds-Combining Balance Sheet - 26 Maintenance Funds •• Combining Siatemeni of Revenues and Expendiiutx^

and Changes in Fund Balance 27 C ipiial Projects Funds- Combining Balance Sheet 28 Capital Projects Funds - Combining Statement of Revenues and Expenditures

and Chaises in Fund Balance™ 29 Sclitalufe ofPer Diem Paid 10 Boiud Members 30 Schedule of Federal Fimmcial Assistance 31

INDEPENDENT AUDITORS* REPORT ON COMPLIANCE Win I REQUIRFJVIENTS APPUCABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL 0VERCX)MPL1ANCE1N ACCORJMNCE WnTil OMBCmCULAK A-n3 32-33

SCHEfXILE OF FlNDrNGS AND QUESTIONED COST 34

MANAGEMENT'S CORRECTIVE ACTION PLAN 35

SUMMARY OF PRIOR Yf^R FINDINGS AND QiJESnONED COST 36

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RoziER, HARRINGTON & MCKAY CERTIFIED PUBLIC ACCOUNTANTS U07l^:TEKMANDmVL • ALEXANDRIA, UH:[SIANA 7U0I

jOffftS. ficaieit, jv. CPA M. OAlf MAARdVCnW, CPA

MARKS. MCKAY, CPA LeEW,mus.CPA

StevEnB^nmAu, CPA

PCsrOmce BOX 12178 AiJ XMtOPtfi,tXtiJfStAtlA 71315-21TB

' iueptttxt6(3iai 4*hieo8 nuxxifie.fi (31B) 48T'2027

May 22,2002

INDEPENDENT AUDI! ORS' RO^ORT

The Grant Parish Police Jury Coltax, Louisiana 71417

Wc have audited the accompanying primary government financial statements of the Gmnt Parish Ptilice jiay, as of and tbr the year ended December 31,200K as listed in ihe table of contents, 11y»c ftnancial statement are the responsibility of the Grant Parish Police Juiy's miuiagemcnt, Otar ft»sponsibility is l-o exprcss an opinion on these iinancial statements based on our audit.

We conducted our audit in accordance with generally accepted auditing standards; the suuidards aiq)licable to financial audits contained in Government AiuHtin^ Siamiarth, issued by the Complrollcr General of the United States; and OMB Circular A-133. AudUs of States, Local Govemmimts, and Nonprofit Or^aniuitions. Those standards roquirc that we plan and pertbnn the audit to obtain reasonable assurance about wliether the financial statements are free of material misstiitement. An audit includes examining, on a test basis, evidence supporting tlie amounts and disclosures in the tlnancial statements. An audit also includes assessing the accounting principles used and signiltcant estimates made b>' management, as w:l! as evaluating the overall financial statement presentation. We believe that otir audit provides a reasonable basis for our opinion,

A primary govemmait is a legal cntitj* or body politic and includes vil\ funds, organizations, institutions, agencies, departmcms. and offices that arc not legally separate. Such legally separate entities are referred to as component units. In our opinion, the primar}' govemnitsnt financial stau;n»ents present fairly, in all material respects, the financial position of the fKimary government of the Grant Parish l\?lice Jury, as of IJcccmbcr 3 L 2001, and the results of its operations and the cash flows of its projjriciajy fund types for tlte year then ended in conformity witli generally accepted accounting principles.

lIowcvtT, tlie prinjaiy government financial slatcmcnis. because they do not include the financial data of the component units of the Grant Parisli Police )ur>\ do not purport to, and do not present feirly the financial position of the Grant Parish Police Jury as of I>jwanber 31, 2001, and the results of its operations and cash flows of its proprietary fund types tor the year then ended in conformity with generally accepted accounting principles.

In accordance with Government Atiditinf* Standards, we have also Issued our report dated May 22,2002 on our consideration of ilie Grant Parish Police Jury's internal contn:)l over financial reporting and our tests of its compliance with certain provisions of laN%'s, regulations, coniracis, and grants, lliat repon is

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http://nuxxifie.fi

Gram Parish Police Jury May 22,2002

an integral pan of an audit pertbrmed in accordance vith (jvvfirnmeni Auditing Standards and should be read in conjunction with this rcp<m in considering the results of ovit audit.

Our audit was made for the purpose of fomttng an opinion on the fmimcial statements taken as a u^le . 'Ilw combining statements and schedules listed in the table of contents are presented for purposes of additional analysis and are not a required part of tlje primary govenuncnt financial statements of the Grant Parish Police Jury. The accompanying schedule of expendit ires of federal awards is presented for purposes of additional analysis as required by OMB Circular A-i33, Audit. of Statt'S, iM'al Covenmcnis, ami Non-Profit Or imizaiiorts, and is also not a required part of the primary government financial stalancnus of the Grant Parish Police Jury. Such infomiaiion has been ,subjecred to the auditing procedures applied in the audit of the primary eovcmmcnr financial suucmcnts and, in our opinion, the accompanying supplemental information is l iiriy prevSentcd in all material respects in t lmion to the primary govemmem financial statements taken as a whole.

ROZIER, HARRINGTON & McKAY Ccttitled Public Accoiuitat)ts

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RoziER, HARRINGTON & MCKAY CERTIFIED PUBLIC ACCOUNTANTS 1407 P>rt ftMAN DHIVK • Al.EXANDlUA,U«rrSIANA7lJf0l

jottn^ Kamtt. fv, CPA MAfumj At>P/mss ttLQtA.eHM(RmaTcm,CPA PosTOffKcBaxlttrs

UtAPK S, ficKAV. CPA AL^AKOm. LOOi AM 7131^2t79 t£g W, WUIS,CPA ItLBWOm; (31S) 442.1Si^

'''Sl METKmBAlL. CPA TB£tX)Pf£»piB>4S7-K27

Mav 22, 2002

IVDRPENDENT AUDtTORS* REPORT ON COMPLIANCE AND ON INTERNAL CONTROL OVKR FINANCIAL REPQRTINC BASED ON AN

AUDIT O f FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMEJ^TAUOmNGSTANDAROS

The Grant Parish Police Jury Colfax, Ixjuisiana 71417

Wc have audited the primary government financial statements of the Grant Parish Police Jury, as of and for the year ended December 31,2001. and have issued our report thereon dated May 22,2002. We conducted our audit in accordance with generally accepted auditing standards i\r\d die standards applicable to financial audits conmined in Oovernment Auditing Standards, issued by the Comptroller General of the United States.

As pan of obtaining reasonable assurance about whether the Grant Parish Police Jury's primar>' government financial statements arc free of material misstatement, we performed tests of its compliance with certain provi.'iions of laws, regulations, contracts and grants, noncompliance with which could have a direct and material effect on the dctennination of financial statement amounts, However, providing an opinion on compliance with those provisiorLs was not an objective of our audit and, accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance dml arc required to be reported under (k)venjmvnt Auditing Standards,

INTERNAL CONTHOL OVERJIMANCJAJLRIimimNG In plimning and performing our Qudii, wc c<»nsidered the Cirant Parish Police Jury's internal control over finaiKial reporting iii order to dertcrmine our auditing procedures lor the parp<ise of expressing our opinion on the financial statements and not to provide a-HSumncc on the intemaJ conurol over finaiKial reporting. Our consideration of the internal control over financial reporting would tioi necessarily disclose all matters in the internal control over financial rcpt)ning that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components docs rwt reduce to a relatively low level the ri.sk that misstatements in amoimts that would be material m relation to the financial statements being audited may occur and not be detected within a timely period by empIo>ves iit the nonnal coui^' of perlbrmir\g their a.- signcd functions. Wc noted no matters involving the internal control over financial reporting and its operation that we consider to he material weaknesses.

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http://ri.sk

Grant Parish Police Jury May 22, 2002 mtirwnmimmtimma

^ • ^ • ^ . p ^ _ _ — . . . ^ , rv

Tbis report is intended for die inlbrmation of management- However, tliis report is a luattci <»f public record and its distribution is not limited.

ROZIKR, HARRINGTON & McKAY Certified Public Accountants

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GRANT PARISH POLICE JURY Combined Balance 8he^

All fund Types and Account Groups December 31.2001

Govvmmiitiial fMtuis

Spccuil

General Kcvcnue Fund Fundb

Cajtiia! Prcjoct Funds

Proprietary

Funds

Fiiml

Fiduciary

Funds Agency

Fiind

Accoant Group

General General Fixed Long-term Ajksets Vithi

Tmal (Men^urandujn

Only)

^^sscts

Cash and cash equivalents Rccctv^blra

Inicrfunii rocetvabtcs

Prepaid expenses

Uindn buiidmgs and eqiiipcnem (net ctt'

accumulated depreciation) Atnoitnt to be provided for retircincrr

vif general long-lenn dtbt

TntuI itssct^

%

S

41,443 22.>,.U0

167,773 •

-

-

<I32,51<S

%

S

U4S.308

8S6,374

35,37S -

-

-

2.157.057

S

%

A^J6$ -' *

-

-

4S,?68

$

S

555,454

39.507 -

5,500

632,860

1,253^^30

%

S

6,002 -

31,51.7 -

-

-

37.51!>

1.149211 224.665

5.500

4.046,536 - 4.699,405

- IWJ. 437.018

$ 4,046,536 S 437.018 S 8.412.774

7n« ttceompaHytag notm» «/« jur tntmgnHpitft of fftv flmnvel^t »lat»menta. -5-

GRANT PARISH POLICE JURY Combined Balance Sheet

All fund Types mid Account Groups December 31, 2001

Govcmnicntfil Funds

UabilUto ami Fund Equity

IJahi l i t i fs:

Account*, salarjci rnid tdhcr payaW<;* IntcrRmd paviihfcs Customer <l?pt>$)t<; Other Itabiltitcs Dipttnl leases InsrallmciJt purcha^ uhl)i; '<iic.ii)!> JvdscmcnH payable Cump;fi^at<d ttb^unces

Total llabtlitm

Fund balance invesmwnt in gcnetal fi tfd t£st{& KeiaJned earnings Contribuifid capital

Total fimd eqnity

TotB> ttabilltle^ anrt (bnU rquity

Special Cophui GeiwraJ Revenue Pnyecl

Fund Fii(>d3 Funds

S I03,V«>4 S

3t,516

135.510

297.036

173.763 S

19.7.04';

8,457

375.269

1,781.788

6.17

737

48.031

___ 2 7,036 hW^JM. .-.„JMM

$ •< 32.546 S 2.157.057 S 48.768

P«tpr;ctary

funds Hr tftpriw;

Fund

Fiduciary

Funds Ai?enc>' Fund

Account Group General Qemral

Fixed l-ong'Wtm Total

(NiemorATtdum Only)

76.660

__5,SMi5

122,406

721.696 409^8

37,519

3?„^J9

j . 130.924 -

4,046,556

4.046.536

s ---

95.799

957 237,18!

103,081

318.295

224.665

76.660

45.976

95.799

957 2.17.181

108.926

jr7jO)j[ 1J0M59

2,126.855 4.046^^36

721.696

4&9,228

7J04.3i5

1.25.3,330 S 37,519 $ 4.046,536 S 437.018 S 8,412.774

7^9 mtzcoit^ranytag na*»* atw »a AiMgraf par t iff M* fbimneimi gtat^mti^m.

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GRANT PARISH POLICE JURY Combiaed Statement of Kc\'enue.

{expenditures and Cbangci in Fund Ualatice (jovet^mcnial Fimds

For the Year tuided I>cccmber 31,2001

Taxes: AH stkiKta

Sixici &nct u%c Olhcr tarci

I'cdoal fsrsnR Ststc funds:

Puris^t tTun:>' ;tt;:itk9n funds Slate revenue shfirinfi

Smvrancc tiixttt

Othtit .ftaw fumK

l.XKa.1 fti/iils

FiiCK isriJ tbaargc* for servicw I'lncs i»d roHciiti.TiK5 {m<rt:jt csm^d

Other Enuotoe

Tata I rcvfflBO

Lt^lative

incite iui

Elections Fi!i:ii)to; nin3 ndnmhu-ni'ct

OsJwf gtmcral gf^rcmriwRt (^blii: ufet}* PuMic w^rk$ I Ictlflb oiKi wttfiiri C\tttutt Mtd KCirtuttiMn Fdjooniic devctofsnent and cNusiauub

Tolsl exp^ftdtlam

Ivins). (D«nci^«.'>^ **f l ^ t t t u e Over F.K|Mrotthar»

Oper.itu% tnuisfcrs m Operalina iranftm oir

lotal utber {Inanctng t o u m s ^u»a)

tvivcM (dcflcreBc}'} of r w r n i m notJ v<her toarrM (n*r (UQd«r) otptDdibiro aod oUlcr uses

Faad t)a]a(K:<; - cad of jxa r

(iencTsf Fund ^ ^

S (t«.815 .

20,024 35,442

.

n.-m 323.?!'.; 77,619 .^^»77

T7.80J 33.7«':

KSJ4 67.524 13.31.?

76yj5

155.815 176,642 .15,232

207.002 26 W3

itffi,(J23

12! 540

11234 fp,322

. '

8IS,K3fi

| ^ .h \ )

6S.OO0 troj iW)

a ISO)

(53.811)

3.M,M7

Spix-i»l Uemux

_^_^Jtun(fc_

S 6?8.8?9 74(>Jt6 42.182

1.244.129

190.944 91,644

-2M15

284,982

74,719 30.551 2.4ilO

22.231

162.880 -

165,313 120.77?

-1.315,2 s I 1„'»52J«0

347.018 -

S2.82I> Mty)04

;i3V5J7)t

.C?il:13^

7Q.UiO <68,H>0>

2,<m

(215.076)

I.WfiJtM

CiTpifiil Prciie«

_ r"ands__

S • -

48,fi95

----V

855 r

,

_ _ 4S(9dii

--325 * -

48.C95 -. --

_.__., .._l_->

4&:32«

728

13« -

. .„ I3!Jl

858

47.1.73

TiMnl (McmDnuKJum

OnJvj

i 747.644 740.116 fJ2,20ft

\ ,niMii

190,944 109J04 323,519

SJ-OS-t 3!5,.l?9 77.801

1(18.50*1 32,938 69.9?4 35,544

_ _ 4 J 9 4 ^ ^

I55;815 3?9,S23 3\232

372.440 147.675 19X,025

U363.42? L252.900

J59.2S2 6,32?

&2.R30 .. . MSjWrt

4,462^.>4

<2<yt.dj9)

138.290 (13IU90)

-

(268,029)

2.394,884

•lLJ2LSiSi l^JJi,',-.?,?* !L«J*ffl t™.lHS:;l?-l

GRANT PARISH POLICE JURY CoinbtBet] Sbitement of Revenac, Expenditures and

Chaogts in Fusd Balance - Budget (GAAP Uasb) and Actual Ceneral and Speciol Revenue lîtdsi

For Ote Year Knded December 3!. 2001

B!^S!^y'f^\ 'I 8<(«

A d VAlOttiT)

SAVS aivd CSC

Oditr ftWM

1-cdenil grants

SUU: funds'.

f iaish tr.v)3pcrtstkin rund->

Stute teveiiiitt &fisnnf>

Sc\ciaia.c mscs

Othrr siaie ^ûKt:

Local ftuvis

r-ces Aftd c)Ufîi4 fill scr.jcc5

¥i!KS tUiJ (i)rfdturcs

latercst c&mcU

Kc i r i ^ n f ptnpcnit:!

Odier inw»oie

Total rov«nuRt

¥.\ptt^tl)tyt$i {ktKtdi Govcnmtcat Public .«fel> Public viKx^^ f lutlth anij ivînire Oilittte imd lEcteûim) F )n(>mic dcveliwrncRt ozui nssMonw' U ^ service Capifat outtav

Tottlcx|ienclittirt»

E u e u (Dcfictcnry) of RevcBtif Ovtr Kvpenîiurt:^

Oihtr flMOclna Sputw* UfM.V.

Opcx»ttRt irftn&fcrij ia OnwiMtnt transfers ft>jt

TotttI oibtf OniarlftK svorccs <tuu}

Etce«ft {(Itriiieary) of retcoti«« itnd other soofM ovff {under} exptRditum and oflier uset

IVdd baloBCC - iKîsAfatg (ff >t»r

Ffiad balBACc - cad of >c&r

Hiidt-tft

5 115,000

. 14,000 1 0 ^ 0

-tS,OQQ

340,1100

--

70,000

23.000

-10.000

40,000

6«jOoy

61i0.00{}

203.000

-50.000

SO.OOU

lU.OOO

H)T|,00i)

1.090.000

(448,000)

lOO.MW

- -

10U,(K)0

/..348/)00)

350 .847

* 2,S^7

Cjmaa.11'tTO]

Actual

5 n8 .S l5

' 20,024

33.442

-17,460

323.519

27,619

30,377

TJ.fCOl

3\7H7

L534

6?.5i4

13.313

767.215

601.594

198,025

121 MO

i 2,234

6,322

•

8fg.!}36

(il.«211

68,000 .._,i7aJ90)

12JW)

r53,»n)

5 297.036

Vanmicc favcjTJblu

{t.Siit>ivonibltr>

J 3,S15

' 6,024

25.442

. (540)

I I M R U 27.619 .W,377 ?.«01 8,787 l,S34

S7»5M

(2, ««7>

.125,21^

7S.106 1,975

(121) ^9.460 37.766 3.&?8

-lOO.OOO

27U64

^%379

0 2 j m } (70,190)

U02,I90)

294,189

.

$ 294.1 K9

Spwial

Budiget

$ 625.000 $

W0.000

4l\0(>0

1.290.000

135,000

isajjoo

---.

120*000

tsm .

266^0

3.210.000

622.773

2J35.000 1.595.1)00

620.000 -

SV.?j i2l l

Î.7fi2.773>

-

„ . . i ! . ^ M ?

..„.,_U.o$.f!5ft^

{1,862,773)

1.996.86^

S 1.M.091 )

RevxQDcl^tir

Av-tCktl

628.829

740,(16

«.I82 t .244,129

19(},<M4 91,644

• 25.4 i j

284.982

-74.71V

30^551 l A d t i

22,231

3.378.142

448.965

-(.31.5,21! 1.252,360

347,01 S

-H2.S20

148.yW

__3.J95^78

_ (^1^136?

7ai60 /68.tao>

2,0W)

1^15,076)

l.99fi,SM

1.7RI,7S]f

4^

Variansti'-

Favumbli

(UnlbvofBl-te)

S .r>29

lOO.UO

2,182

(45.8711

55.944

3.644

-25.413

2 i ^ , m

-(45;i8i) 24JSI 1.400

OA^ . im

lhS.142

I7.^,»)8

-8I9.7.«

342.frtt)

273,9s?.

-(82AJ0J

(H8.9t)4>

_ . J3J77J9S

K,t45A)7

TO.tWl

31.9(»0

1 0 2 ; ^

1,647,6'/?

,

% 1.647.6V?

' n* «esaatBB)9SV JM«H «n»

GRANT PARISH POLICE JURY Statement of Revenues^ Expenses, and Changes In Retnlned Earnings

For the Year Hnded December 3!, 2001

Proprktary Fund Enterprise fund

OpcOiting Rg\<!nucs: Sales of naroral ga.s S 483.4« I Oihi?r operating rL-vcnuc •}j.?.\^.

Total fc\^nues 486.696

Purchases of natural gos .307,568 Salanes and wages 105,111 Rmployee bencfiu ftnd payroll taxes 26.589 Ixyal iind professional 4,565 Insurance atul bonding 20,360 Dt^reciaiion 35,005 Repairs and maintenance - distribution sj'stcm 19,642 [iquipnneni maimciiance and rental 12» 104 Telephone and uiilities 7.3 85 Office supplies and expense 5,884 Other 9,457

Total expenses 3.S3...27*>

0|>craling Income (Ixws) (66,574)

Other Income and Eipenscx: Interest inct>mc 18.623

Total other income and expenses ]J!«5?2

N*tmct)rac(toss) (47.951)

DeprcciaiioQ 4in iraprovccnents financed with

concHhuteil capital JJ529

Increase (decrea&c) in refaioed earnings (,36,022)

Retained earoings <<kikU) - beuiuatnj;; of year 757718

Retained caraings (deflcH) - end of year S 72 Ij696

ThB aeeantpaayfy^ m>^» am an tatoffral psat ef H» Onanciaf siafonKntf*

GRANT PARISH POLICE JURY Statement of Cash Flows

For the Year En<fct! December 31, 2001

Propriciary Fund Enterpriisfc Fund

CASH FLOWS FROM OPRRATIN<; A<mvn lES: Operating income (loss) AdjuAlmcftts to reconcile operating income to net cash provided

by operating activities: Depreciation (Encreasc) decrease in operating receivables (Increase) decrease in prepaid expenses Increase (decrease) in account payable Increase (decrease) in other liabilities IftCfcase (decrease) in customer deposits

Net vu«h provided {used) by operating activities

FiNANc:iN<; Acrn vn'ti?<i: Cssh payments tbrpmperty and equipment

Net easfa provided (used) by capital and related flnandnf; activities

CASH FIX»WS raOM INVESTLNtS ACTiVniKS:

Interest receipts

Net cash provided by io\'estin}; activities

Net increase (decrease) in ca&h

Bes'tnoii^ cash balance

EodiBg cash balance

(66.574)

35,005 51,197

2,353 a7,»74)

621 (U25)

(6J97)

18,623

18,623

12,226

543.228

S 555,454

SUPPLEMENTAL DIS€LOStjRfe:S OF CASH PXOW INFORMAHON: For the y«ir ended December 31. 2001 there were no invcsling. capital or Jmancing activities that did not result in cash receipts or payments.

rftp aceompiatiyfnff notmm turn tm brtagra/part of ih» tirmnciat mtat^tiwttti.

GRANT PARISH POLICE JURY Notes to Financial Statements

NOTK t ^INTROIHiCT^^lV AND SK^JNIFICANT ACCQUNTINt; TOUCIKS: The Grant Parish Police Jury is the governing authority for Grant Parish and is a political subdivision of the State of Louisiana. The Police Jury is governed hy eight jurors representing the various districts within the parish. T"he jurors serve four-year terms which expire on Jamiary \, 2004.

State Law gives the Police Jury various jwwcrs in regulating and directing the ailairs of the parish and its inhabitants. The more notable of these ans the powers to pass regulations alTecting parish government; to regulate the construction and maiut<mancc of roadfi, bridges and drainage systems; to regulate the sale of alcoholic beverajies: and to provide for the heahh and welfare of the poor, dffad\tintagcd and unemployed in the parish. Funding to accomplLsh these tasks is provided primarily hy ad valorent taxes, sales antl use taxes* state revenue sharing, various state and Icdcral grants, and interest earnings.

Reporting Entity As HK governing authority of the parish, for reporting purpose, the Omn! Parish Police Jury is ilic financial rcportmg entity tbr Grant Parish. The financial reporting entity consists of (a) the priinao' govemmeni (Police Jury), (b) organizations for which the primary government is financially accountable, and (c) other organizaiions for which the nature and significance of dicir relationship with the primary government are such tim c.yciusion would cause the reporting cntiiy*s financial stutements to be misleading or incomplete.

TIw accompanying financial statements are not intended to present financial position, results of operation and proprietary fund cash ilows tbr the reporting entity as a whole. Data of component units that afv fmancijiilly accoimtablc to the Police Jury has beeu cKciuded from the ilnuncial statements. Due to the absence of component unit data, the Imoncial statements do not address the entire reporting entity.

The accompanying financial staicrtHints present data that is limited to the primary government. All funds, organizations, institutions, agencies, departments, and offices that are managed by the Grant Parish Police Jury are included in the primary government.

Fund Accountintt The accounts of the Police Jur> are organized on the basis of ftinds or account groups, each of wtjich is considered a separate accounting entity. The operations of each fund an; accounted for nith a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures. Tlte various funds are summarized hy type in the financial statements. The following fund types and account groups arc used hy the Police Jury'

Governmental Fund Type Ceneral Fund - The General Fund is the general opcraiing fund of the Police Jury. U is ased to account tor all financial resiiurees except those required to be accoimted for in another fund.

- J l -


special Revenue Funds - Account for the proceeds of specific revenue sources that are legally restricted to expeudivures for specified purposes.

Capital Project Funds ~ Acctiunt for financial resources received and used for the acquisition, construction, or improvement of capital facilities not reported in the other goverumental funds.

Prnnrietar\' Fi inds Emcrprisc Funds * Enterprise Funds arc used to accotmt Uw operations tliat are financed and operated in a manner similar to private business enlerpnse^ - where the intent of the goveming hody is that the costs (expenses, including depreciation) of providing goods or services to the general public on u coatinuing basis be financed or recovered prinuirily through user charges.

Fiditciarv Fonda Agency Funds Accoum for assets that are held on behalf of others as their agent. Agency fui^s are cusi,odial in nature and do not involve nteasureraent of results of operations.

Account Croups General Fixed Assets Account Group - fliis group of accounts is used to account for fixed assets of the Police Jury other than those accounted for in the proprietary fund.

General Long-Term I>ebi Account Group - Ihis group of accounts is \isc4 to account for long-term debt of tlie Police Jury not accounted for in the proprietary fund.

Basis Of Accounting Basis of accounting refers to when revenues and expenditures or expenses afc recognized in the accounts itnd reported in the financial statements. Basis of accounting relates to the timing of ilie measurements made, regardless of the measurement focus applied.

All govermnental funds: and expendable trust funds arc accounted tbr using the modified accrual basis of accounting. Iheir revenues are recognized when they become measurable and available as net current assets. Taxpayer-assessed income tmd gross receipts are considered "mcasiutihlc" when in the hands of collecting govenuncnts and are recognized a.s revenue at tluil time. Anticipated retunds of such taxes ate recorded as liabilities and reductions tif revenue wbcti they are measurable and tlicir x-alidity seems certain.

Bxpcnditums are generally recognized under the modified accrual basis of accounting when the related fund liability is incurred. An exaiption to thi^ general rule is principal and interest on long-term debt, which is recognized when due.

In both gnvommental and pn>prietary iimds. inventories of supplies are cot\sidered imnuiterial and are not recorded.

.12,


The proprietary Ivmds arc accounted for u.sing the accrual basis of accounting. Revenues ate recognized when they arc earned, and expenses are rccognized when they arc incurretl. Utilitj' revenues are billed on a cycle basis and are recognized in the month billed. Unhillcd service receivables resulting from uiilvly services rendered between cycle billing and die end of the month have beai recognized in the accotnpanying financial slalemenls;.

The basis of accomiting followed by proprietary ^n6s is similar to accounting practices utilized by business enterprises. Due to these similarities, proprietary funds are allowed to follow certain pronouncemcm that arc developed by tlic i-inancial Accounting Standards Board (i-ASB) for business enterprises. Hovi-cvcr, the Police Jury only applies those FASB pronouncements that were issued on or before November 30,1989.

Jiiliort-terro Intcrfund RccelvaMcs^ayables t)uring the course of operatiomi, numerous transactions occur between individual funds for services rendered and reimbursements of expenditures. Outstanding receivables and payables resuUitiig from the previously described transactions at the oitd of each yeiir arc cla.ssificd as intcrfund receivables/payables on the balance sheets of funds involved in these transactions. Outstanding short'tenn intertund loans at die end of each year are also classified its interikid receivables/payables on the balance sheets of the funds involved in these transactions.

Advances to Other Fuadji Lx)ng-term imertund loan itx:eivabies are recorded as advances from other hinds and arc offset in equal amoiinte by fund bahmce reserve accounts. This indicates that iong-tcnu interfund loan receivables do not con.siituic available expendable financial resources and consequently are not available for appropriation.

Pronaid Items Prepaid items are charged againtst cxpendilunis when the related ftmd liability is incurred.

Fixed assets of goverwnental funds are recorded as expenditures at the time purchased or constructed, and the related assets are reported in the general fixed assets account group. Since the Police Jurjf docs not capitalize infrastructures, these items are excluded from the general fixed assets account group. No depreciation has been provided on general fixed assets. General fixed assets are reported at historical cost, including any interest incurred during construction. Whenever Ihe actual historical cost has been unavailable, it has been estimated ba*ted on replacement cost, assessed valuations or inquiry of knowledgeable individuals. A substantial p^inion of the investment in general fixed assets has been estimated.

Property and equipment used in Ihe proprietary fund operations is recorded at cost, including any interest incurred during construction, or estimated historical cost including interest incurred during construction. Depreciation is computed using tlie siraight-Unc method over the estimated useful lives of the assets. Fixed assets are reported at historical cost, including any interest incurred during construction.


Compensated Abswces I'ull time employees earn at least 10 days of annual leave on a yearly basis. In addition, employees may earn as much as 20 days of annual leave on a yearly basis depending on length of service. Furthermore, employees may accumulate as much as 20 days in annual leave that is payable upon termination.

Ilic co.st of current leave privileges is recognized as a current-year expenditure in the lelatc l governmental fund types when leave is actually taken, 'Ihe cost of leave privileges not requiring cunvnt resources is reported as long-term debt.

Fand fUiuitv

Contributed Canitwt Contributed capital is recorded in proprietary funds that have received capital grants or contributions from developers, customers, or other fimds when such resources are restricted for the acquisition or con^miction of capital assets. Contributed capital reported by the Police Jury is not subject to amortization.

Reserves Reserves represent those portions of iund equity legally segregated for a specific foture ase.

Interfund Transactions Quasi-external transactions are accouuted tor as revenues and expenditures. Transactions dial consiiiute reimbursements to a fund for expenditures initially made from it that are property applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed.

All oihcf imertund transactions, except quasi-external transactions and rcimhurscnvents, arc reported as transfers. Nonrecurring or non-routine pennaiient transfers of equity are reported as residual equity transfers. All other interfund transfers are repotted as operating tran.sfers.

Budgfet Frarticcs Budgets, including itny amendments, are pnjpared in the manner prescribed by I.A>uisiana revised statutes, i'olicc Jvuy bud^ls present revenue and expenditures on a basis which is consistent with generally accepted accounting principles. Budgets are adopted annually for the general fiind and each special ivvenuc fund. Furthermore, the budgets are amended as necessary in the maimer prescribed by txtuistana rcviiied statutes.

JKncumhrance Accounting l*urchasc orders, conu*acts, and other commitments to engage in future expenditures are referred to as encumbrances. Since encumbrances do not rcprescn! liabilities or current expenditure*, encumbrances are not refwrted in the accompanying financial statements.

.14.


Statement Of Cash l>lows For the purpose of reporting cash flinvs. cash and cash equivalents includes all cash on lutnd, cash in hanks and certificates of deposit.

tJ« Of Estimates The preparation of financial statements in conformity with generally accepted accounting principles rcquiFcs management to make estimates and assumptions that afifcci certain reported amounts and disclosures. Accordingly, actual resuhs could differ from those csfimaics.

Total Columns On Combined Statements Total columns on the combined statements are captioned "Memorandum* to indicate that they arc presented only to facilitate financial analysis. Data in ih^sv udumns do not |m;sem financial position, resuiiis of operations, or cltanges in financial position in conformity with generally accepted accounting principles. Neither is such data comparable lo a consolidation. Interfund eliminations have not beeu made in tlie aggivgation of this data.

Ad Valorem Taxes: Ad valorem taxes are billed by the Grant Parish Assessor and collected for the Police Jury by the (jrant Parish Sheriifs Office, fhe following is a summary of adjusted aulhorizeti and levied ad valorem tax millages for the year ended December 31,2001:

General Alimony Pari.sh Road Maintenance Courthouse and Jail Maintenance Librarv Maintenance Health Unit Maintemuice

AdjUfttcd Audujrized

Ivfiliage

4.74 8.61 3,22

10.90 2.15

Levied MiUajje

4.74 8.61 3.22

10.90 2.15

Expiration Date

None 2007 2007 2009 2007

Salcji and Use Tax On September 29, 1984, voters of the parish aj proved a one per cent sales and use lax v 'itli no expiration date, which is dedicated to paying the co.st of constmcting, acquiring, improving, maintaining, and operating solid waste collection and disposal facilities for the parish, including the cost of enforcing litter laws and tlie payment of the cost of closing garbage dumps owned or operated by the pari.sh at the time the sates juid use tax proposition was passed. In addition. pn>cccds trom the sales and use Ui\ can be used to fund bonds to pay related capital costs. Sales taxes arc collected on behalf of Ihe Policy Jury by dte Grant Parish Sheriffs Office.

-15-


NOTE 3..CAi?H ANDXASH KOmVALEfillS: Deposits are stated ai cost, which approximates market value, lender state law. these deposits must be secured hy federal deposit insurance or the pledge of securities owned hy the fiscal agent bank. The market value of the pledged securities plus the federal deposit ittsuronce must at all limes equal the aiiKHini on deposit with the fiscal agent. These scctmlies arc held in the iBune of the pledging fiscal agent bank in a holding or custodial batik that is mutually acceptable to both parties,

At December 31, 2001, the Police .lury lias $1,933,104 in deposhs (collected hank bajanct*)- 'Ihesc deposits arc secured from risk by $200,000 of federal deposit insurance and $2*47 U25 of pledged securities heW by tlte castodial bank in the name of the fiscal agent bank (GASB Catcg<«y 3).

Even though the pledged securities are considered uncollater^ia^d (Category ^) under the provisions of OASB Statement No. 3. State law imposes a statutor>' rcmiiiement on the custodial bank to advcnisc and sell the pledged securities within 10 <tay5 of being notittcd that the fiscal agent has failed to pay deposited funds upon demand.

The tbllowing is a summary of receivables at December 31,2001:

Accounts Receivable Uliliiy Accounts Other Total Accounts Receivable

Puc i-jcpmQiher^iftverttm^nml Units Ad Valwcm Taxes Sales Taxes Pedeml Funds State of lx>uisiana 1'otal Due From Other Governments

Total Receivables

General I:ua4

$ ---6.102 6.102

119.228

2.313 95,687

217,228

$223,330

Special Revenue Funds

S - -7.433 7,433

625,823 126,514

6,121 120.483 878,941

.t 886.374

Pjilerprisc

S 37,103 2.404

39,507

—

—

S 39J07

Total

S 37,103 15.939 53,042

745.051 126.514

8,434 216.170

U096.I69

$1,149,211

.Management considers the iunounts fisted above to be fully collectible. There is no allowance for doubtful accounts.

jSOTK Ji^lNTRRnJ?

Amounts receivable and payable among the r*0licc Jury'.s varioiw funds are summarized as follows:

-16-


General Fund Parisli Rtwd Maintenance l*und Sanitaty landfill Maintenance Fund Counhouse and Jail Maintenance Fund Health Unit Maintenance Fund Library Maintenance Fund ttc*d Start Program Futid Child Nutrition IVogram Fund CotTununity Development Block (iranl Fund Payroll Agency fund

NOTF 6 - C E ^ ^ : R A L LONG J M ^ 1>KBT:

Interfund Receivables

$ 167,773 315

21,236 —— - ™

—« 3.824

— —

31.517

S 224.665

Interfund Payables

% 3L516 119,176 57,757 11.971

6 315 —

3,824 100

$ 224,665

Debt Rttributftbte to the acquisition of the Police Jury's utility system and the operation of tire utility system is reported as an obligation of the Police Juiy's proprietary (enterprise) funds. Remaining debts are reported in the general long-tetm debt account group. The Police's debts are summarized as follows:

Capital l.cu»;!i Installment Purchase Obligations Judgements Payable Compensated Absences

ftifal

Pn)prietary f-'und

tJbiigations

S -—

5.845

$ 5.845

tjencral Long-term

Debt

S 95,799 957

237.181 10.3,081

S 437,018

Iii?al

$ 95,799 957

237.181 108.926

$442,863

Changes in the Police Jury's general long-term debt for the year ended December 31, 2001 arc presented as follows;

-17-


beginning Debt Debt Ending i3alance Issitcd Relicecl BalaiKC

Capital Leases S 158.329 S — S 62,530 $ 95,799 insuillmcnt Purchase Obligations 15,477 — 14.520 957 Judgements Payable 2.RI8I — — 237,181 Compensated Absence. .?i?iZ_ 57,363 48,229 J_0M8J_

Total Cicncral t^niKemt Debt S 504,934 S 57.363 S 125,279 S437,018 • • r- I , ^ ;Minmi»».MriS t.wmnirimix LI i i •—-ii,.WHIWIIiJ]i > 1 III! ,.r I 'U l lM n -

Capital Leases The Police Jury has acquired equipment by entering inio capital leasing arrangements. For financial reporting piuposes, minimum lease payments relating to leased equipment have been capitalbed. The leased property is reported by the general fixed assets account group at its original cost. Capital lca.sc obligation. tnjtstanding at December 31, 200J are described as follows:

Incase agreement dated October, 1997 executed in exchange for wheel loader, wiUi axi origituil balatKC of 587,980, bearing interest at a rate of 6.0%, payable in 72 monthly installment-; of $1,222. $ 24.395

l,ease agreement dated December, 1997 executed in exchange for an cxcaxaion with an original balance of $126,014. bearing interest at a rate of 6.25%, payable in 60 monthly installments of $2,438. 26,000

l-ea,sc agreement dated February, 1998 executed in exchange for a backhoe loader, with an original ktlance of $52,539, bearing interest at a rate of 6.75%, payable in 60 monthly installments of $1,028. 12,857

Lca&e agreement dated July, 1999 executed in exchange for a backhoe loader, with an original balance of $61,022, bearing interei* at a rate of 6.25%, payable in 60 monthly installments of Sl,t75. 32,547,

Total $ 95,799

FutiuTC minimum lea.se payments due under capital lease arrangements are presented as follows:

-18-

http://lca.sc

http://lea.se


2002 S 67,920 2003 26,122 2004 7,048

fuUil minimum lease paymenU; 101,090 Amomits representing interest {5.291)

l*resent value of minimum lease pa\7nents _^, ?j,>?^

Instellmtnt Porehase Obligations: The Police Jury has acquired equipment by entering into installment purchase arrangements. Installment purchase obligations outstanding at Deeeimber 31,2001 arc described as follows:

The Police Jury has assumed an installment purchase agreement dated March, 1999 that was executed by the previous sponsor of the (lead Start I*rogram in exchange for a van, the agreement features an original balance of $14,420, bearing interest at o rate of lOO / , payable in 36 monthly Installrnents of $465. „_^. _„ S 957

Total , S957

Tht: installment purchase obligation appear above will mature in its entirety dtiring 2002.

Judgements Payable At December 31, 2001, three judgments totaling $237,181 have been rendered against the Police Jury. These judgments art final and irreversible. .Hidgments payable do not include deposition costs, expert witness fees» court costs or legal interest (torn date tjf judicial demand, which were also asse.< sed.

The Police Jury did not have general liability insurance to cover the amounts of judgments awaided to plainiilfs in lawsuits brought against the Police Jury. Consequently, the $237,181 in judgments payable at December 31, 200L plus ail related a)sts iuid interest from date of judicial demand mv the Police Juo''s sole responsibility.

Compensated Abjicaycs Compensated absences tvfiffs lo the Policy Jury's obligation to provided vested accrued leave benefits that have been earned by its employees.

Substantially all employees not covered by other plana are members of the Parochial Employees Retirement System of Louisiana (System), a multiple-employer (eosi sharing), public employee retirement system (PHRS), controlled and administered by a separate board of trustees. The SyslcTn

-19-


is composed of two distinct plans. Plan A and Plan B, uilh separate assets and separate benefit provisions. All of the Police Juiy's participating employees are members of Plan A,

Ail pcnnanent employees working at least 28 hours per week and who aa^ paid wholly or in part from parish funds aod all elected parish officials are eligible to participate in the System* Under Plan A, employees who retire at or after age 60 with at least 10 years of creditable ser\'ice, at or after ago 55 with at Iciist 25 years of creditable service, or al any age with at lea.st 30 years of creditable service^ arc cniiUed to a retirement benefit, payable monthly for life, equal to thrce per ccni of their final-average salary for each year of creditable service. However, for those employees who were members of the supplemental plan only prior to January 1, 1980, die benefit is equal to one per cent of the final-average salary, plus $24 for each year of supplemental plan only service earned prior to January 1,1980, plus three per cent of final average salary for each year of service credited after tl\c revision date. Final-average salary is the employees' average salary over the 36 consecutive or joined months that produce the highest avcrdgc. Employees vkto terminate with at least the amount of creditable service stated above, and who do not withdraw their employee contributions, may retire at die ages specified above and receive the bettefit accrued to their date of terminmion. The Systetn also provides death and dis^ility benefits. Benefits arc established by state statute.

l l ie System issues an annual publicly available financial report that includes fiiuuicial statements and reqviired supplementary information on the System. Tliis report may be obtained by contacting the Parochial Employee's Retirenusnt System at Post Office Box 14619, Baton llouge, Louisiana 70898^4619 or at (225) ^28-1361.

Employees are requited to a>nuibute 9.5 percent of their salaries to the System, The employer contributions are detcnnined by actuarial valuation and are subject to change each year based on the results of the vaiuadon for the prior fiscal year. In addition, contrihuticmjs to the System also include one-fourth of one per cent of the taxes shown to be collectible hy the tax rolls of each parish, except Orleans atwl Ivast Baton iiouge Parishes. These lax dollars are divided between Plan A and Plan 8 based proportionately on the salaries of the active members of each plan.

?S9TK ft - PHOPtJ^^ttTV AND EpiiiPMy.NT:

Changes in general fixed a.s.scts arc presented as follows:

Bcginjiin Ending Bo lance Addiii iut PJ5Rasa.!s Bglance

l.and. Bwitdings & lmprovtm<ms S 2, *3,747 S — 5 83,<^3 $ 2,410,224 t-umiture. Fixtures and H uipmenl Itl . : .? K8.485 24y2L™.^ L'.*36,312

Total Gtaicnil Fixed Assct.s S 4,230,00.5 S I4S,485 S 331,954 $4.1)46,536

A summary of the property and equipment reported by the proprietary (enterprise) fund at December 31,2001 corwists of the following:

-20-


UiiliivSviiem $1,245,902 Exiuipmcm 102.952

Total 1,348,854 Less Ace umidated Depreciiition (695,985)

Net l*n.>[r>crty and Equipment $ 652,869

Hxisting conditions that may have financial consequences in the future are referred to as contingencies. ContingeiKics existing at December 31,2001 are described as follows:

Litigation •As the governing audwrity for Grant Parish, the Police Jury has numerous responsibiliiiCsS. Iliese responsibilities include maintaining roads and other public facilities as well as disposing of sttUd wustc on a IVishwdc basis. Pue to the extensive nature of the Police Jury's responsibilifics, il is sometimes the target of litigation.

A variety of lawsuits involving the Pofice fury are currently pwiding: hou^^ver. due to an absence of recent activity, at least some of these cases appear to be dormant. An estimate of potcmial losses from litigation is not currently available and no provision for losses of this nature is included in the accompanying financial statements. In addition, there is no general liability insurance to olTset judgments tliat mifijitarise ^ m lawsuits currently petiding.

Parish Boundary: The litigation discussed above includes a matter involving the boundary between Grant and Rapides Parishes. The litiiiaUon is intended to resolve uncertainty regarding the Iwation of the parish boundary. The Grant Parish Police Jury is rcspt>asible for paying the attorney's fees and court cost that will be incurred by the Parish in comKction with this matter; however, these cost cannot jntisently be estimated. Furthermore, resolving this i.<isuc could have a significant etTect on Grant Parish's ta.\ base but the amount of any reduction or increase in the tax base cannot presently be predicted,

/NOTf; Sn-HLSKMAN^r,P.MKN7.

'Hie Police Jur>' is exposed to various risks of loss related to torts; Uicl , damage or destruction of assets; erron; and omissions; injuries to employees: and natural disasters. The Police Jury has not maintained general liability coverage to in.sure ajjainst torts; however, no liability has resuHed from these uninsured risks during the past three yeans. Judgement* resulting Irom these uninsured risks arc reported in the general long-iemi debt accoutit group when it is probable thai a loss has occurred and the amount can be ca sonahlv estimated. Judgements currently payable attributable to the iminsurcd risktoialS237J81.

.2N

GRANT PARISH POLICE JURY Notes to Fuiaacial Statements

ITie Police Jury insures against the remaining risks by participation in public enfity risk pools th;rt operate as common insurance programs and hy purchasing commercial insurance. Sctded claims resulting from these risks have not exceeded insurance coverage in any of the past three fiscal yetirs.

XOTR 11 - POST RKTipFMpvr BF.NEnT<i;

Employee benefits offeri*d by the Police Jury include paying a p irlion oi' the health insurance premiums for refired employees. Expendimres associated with providing post retirement health iasurancc benefits are recorded when premiums become due. A total of three retirees have elected to participate in the post retirement insurance program and the cost of providitjg benefits during the >=ear ended Pceember 31,2001 x Tis approximately $16,070.

NCYTF 12 - CONTUiBirrEn CAPITAL: The Police Jury's enterprise fund has received contributed capital Irom a variety of grantors. Contributed capital and changes in contributed capital for the enterprise ftmd is presented as follows:

Beginning folding Balance Additipn.*! Dii nosals Bidance

$596.4«6 S — $ —- $596,486 (175.329) (11,929) —- ij.87,258)

Contributions Aceumuiaicd Amortization

Contributed Capital S 421,157 $(11,929) S S409,:i28

.NQire 13 • BUDGET VARIANCES: During fhe year ended December 31, 2001, some of the Police Jury's special revenue funds experienced unfavorable budget variances. Ilie unfavorable vari;uices are described as follows:

Fund,

Subpoena Witness

IJead Start

Criminal Court Fund

Variance

Budgeted expenditures exceeded actual cxpeiidiiUTCs by $780 , 7$,&yo.

BudiiCted expenditures exceeded actual expenditures by 567,038, 5.9*/o.

Budgeted expenditures exceeded actttai expenditures by S4L100,34,3%.

*l"he budget variances described above arc not expected to maieriatly effect the Police Jury financial position or results of operations.

-22-

Ag^tS

GRANT PARISH POLICE JURY Combining Balance Sheet

Special Revenue Funds December 31,2001

MainKnanct: f-'utxiK

Hcail Ston

Chiiii S'utritbn Proj'Tari!

EctMinnJc Uevelop-

aiecl Crrnjnat

Court

In^IlTLdllCC

Prcir.Imn Tav

Siipofiii Witness Total

Cash and cash cqaivalentif Receivables Imerflind receivables

S 918.792 S &72.837

5 S 6,121 3,824

Ifr.402 S 244,384 S 2J29 $ 61.177 S 6.958

2.419 $ 1.245.30S 45« ««6Ji74

25,375

Tata I assets $ \ ,m,m % 9.950 S 16,4t)2 S 2A4MA S 9,087 S 6{.1?7 L - _ i £ 2 2 ^ 2.K^7.05?

Ljahititks at)d ,f tifid Eatiitv

Uabllitiea: AooouKs. jabriea and other pa>abl« Defentd fcveniic Interfund payables

S 156,970 S 9,950 S 4.121 S 8.45?

180,225 3.824

S 2 ^ 2 S 80 S 173.76.1 8.457

Total Iiatiilltte» 345,195 9.950 16.402 2,64^ BO 375.2*9

Piind F.<fuitv: Fend bsUnc< i .466,985 _244,384 6.445 61,177 2,797 1.781.788

Total liabilities sod Tuad equity S 1,B]3,180 S 9,950 S 16,402 S 244,384 l__ 9.087 S 61.177 S 2,877 S 2.157.05:

-23-

GRANT PARISH POLICE ,njRY Combining Statemest of Reveoae, Expenditures and Changes in Fund Balance

Special Revenue Funds December 31.2001

Ad \tiloTtm SJICS un<i tiM

Othfiitajies Fftderal grants Sica' fiinils:

Vjsiili uaEiSpocuiian iisnis Slai: rcvtrflue ti-.uring (Xher sfcKe funds

frdcroi comcii

Oiher Inctwnc

Total revcndci

ExpmdUam

EKCHX 4defkiencv) ofre^rRUK

over f xpeitditares

Qtliffi'inaacmSgjarm Wm); (.)pCTaitng waoslccs in Operating trHnsTcrs OUs

EKcm tdefktrncy} of rt>ttteta and olbcr rcu}urc*& over (under) f xpcDdtturn aod other oscs

Fand baUott - tttgrnaio^ of year

Fftml IjaUtK* - end nf vwr

.VKift'ini&fKX

runds

S ^8,829 i 740,1 if)

-Z. ,??*!

I*Af,9t4 91,544 25,-aJ5

-.

24.014 2,500

l3,Sfl3

1,975.556

2; 179^855

f204^99t

4,370 -

. -JO

{19* .929)

1,666.914

S 1.46<i.91i5 S

\ i l»i Sttrt

--

93.V060

-•

-259.267

* " -

7.711

K202.0JS

1.302,0^8

.

-

.

»

and Naihiion

• -

49.6"J8

~ -----• 827

50.5ai

50.305

^

*

»

s

r iuBonic Dcvclop-

inou

S ---

-----

J.7&3 -

4.763

4,76:1

,

(iuy>

(lOiiV

4.663

339.72i

Cfiownai Com

-. -

. -.

21715 73,859

63 --

99.677

161.1t!0

(61,423»

65,790 -

65,799

4.367

2X178

'nsureiKc Prtainaa

rm

S ' s '

42,182

. . --.

1.6P3 -

-13.875

,

43^875

.

_ifi8jOJK»)

168.0001

< 24.125?

W..1t)2

5 *<ijyi %

*>Up(>CMi

Wi4f«sN

$ ---

. ---820

iS -890

1,728

.

.

(52)

2,845

•3.797 %

r«fJ

628.829 740,116 42.1K2

1.244J29

190,944 ^XjMi 25.415

1&4,<)$':

74,7j9 3«,551 2.4(K)

22^231

3,378,142

3,595,278

(217.1561

70.160 _i68Jfltil

2.m:i

(215.0761

1.S96.SIM

1.7Sl.*'8S

.24-

GRANT PARISH POLICE JURY CombiRlng Statement of Expenditures

Special Revenue Funds December 3 K 2001

Oer.eral Govesruicm: JtMiicial Vmmiot utid adiniitfstrative Other gwicra! govyrttrndnt

Public works Htrallh und welf^n; CuKure find recreation Dtfbt service Capita} f!Uttay

Total txptnditares

MMJ\if3i>W<X

i-'undi

S 95,414

120.772 1,315.211

69,716 :*47,018

82.820 148.904

$ 2.179,855

S

$

McEKi

Sun

69J21 --

1.132,917 • . -

1.202,038

$

$

Child

Mulritiun

(Yoprffim

778 ' -

49,727 -

-

50.505

S

$

f i tonkirok

f>e**.'lop-

mem

-

,

OirRuiaJ

C(.i«ft

$ 161,too --. ' ---

S 161.100

InsuTKiice

Prcflsinm fffii

$

$

Strpocffi WiTftSS

S 1,780

-•

-. -

S 1.780

S

$

Tc(al

162.880 165,313 120.772

1,315,211 1,252.360

347.018 82,820

148.904

3.595.278

-25-

GRANT PARISH POLICE JURY Combining Balance Sheet

Maintenance Funds (Special Revenue) December 31,2001

Paridj Road Sunilm'y LftndUn

Muinieruncc and /ail IJbra.'y

Miii!:fciM<;i:«

Mfilical Clinic

Vlmnttnancc I'oral

& ^ i ^

Cash jUid cash c(}divul?m& Receivables lau-rfund recciwibles

180.4J6 S 277. M.-;

315

425,453 S 126.514 21.236

47 S 92.856

17^23 $ 314,324

254.943 S 63,O0f)

40.610 S 9I8;.792 872,837 21.551

Total aMcti % 457.874 S 57.1.20: S .^^tWj $_ ^ ^ ^ ' ^ $ ^^^ ;^3 S^ 40.610 S ^813J80

Uabilrtto andFttod EAttijy

Liabilities: Acct>uiit salari» aiid other |:ja)-Ables Interfund p^ablcA

78,474 S 119.176

3.5.658 S 57.75?

25.084 n.971

13,218 315

3,.328 £ 6

UOS S 156,970 189.225

ToUl liabilities 197.650 93,415 37.055 13.5. 3 3.334 I.20S 346.195

Futid Eauitvi Fund balance J60.224 479.788 55,848 318,114 _313,609 39^402 1,466,985

Total Jiofaitiltes and funJ equity S 457,874 £ .573,203 S 92,W3 $ ^^\M'7 S 316.943 $ 40.610 $ L8I3.180

-26-

GRANT PARISH POLICE JURY Combining Statement of Revenue, Expenditures and Change?^ in Fund Balance

Maintenance Funds (Special Revenue) December 31.2001

Taxis: A J wiiona^: Soic5 anc{ U5#

F^fcrat granis Sma i'untiy-

Pixbh trans [X>rt lon hiti£^ State revenue sharing

[niertsi earned Ken1;il ol'i^openltA Othw mciKtiL*

Total m-crutcs

Kipcndifurtt Gi'iiffal Cnn-emKicni:

f-'inaiK'e atrd odminislnilive Oihcr gtjncT.iI fiovcrmatnt

Ptibttc. wvrks

Cultiirc aJKt retrcaifim JX'bt &M%;i:e CspUoi ovthy

Total eYpendittirc^

EjEcf s {deficiency) of reveaut* tnvr expendjtom

Othtr Fiaanclng Sfmrrai (Urn);

C^craiinB trzusfi'rt in

Wxttii ftUrwinKy) of revmueft and

otber resoarrrF ovtr (nndM')

trtptuditwres nod other as«>

Fond bahsiicr - t>«^ning of year

I'BTid) Koail NfBintatsni-

S 217.844 '

259J9I

IW),W4 .Tt.7|4

-4,847

* •

704,740

42.391 .

652,607 --

6?J-t<} .

762^47

<57,8071

(57,807)

318,0,1)

5 260,224

Sanii4i> ijoiim

Miizueranci:

« 740. n 6

-

.

* -

10,436 -

U550

752^102

38.607 -

662,6W -.

iS^ l l 128.632

845,114

{93,012)

,

{93.012)

572,800

t =j7*>,?as

IJjrjnltncjc •iwi iii\

XfaictenaiKc

S 81.470 -'

,

11,861 -418 -12

93,761

6.045 120.772

----

127,717

{j:i,956>

4,.>?0

f29.586)

85,434

5 55,S48

I.ihraiv M4irtl<3wnM

$ 275.115 . •

,

40,150 25.415

2,074 -

lU4i 353j9»>5

2.179 ---

347,0118 -.

349^197

4.798

.

4.798

:n3,3l6

]halib Unil MainKniiccc

S .M,40f( m

•

.

7,919 -

5,350 2,400

-

70.069

5.292 --

:i9,8]2 --

20,272

65.376

4.693

^

4,693

:!08.916

S jii.!.ftil;>

Kir ikral Ciifiic

MaintKnimcz

% I . •

,

' -889 -

889

. -

2*J.904 --

29,'>04

<29,015)

.

(29,015)

6«^17

i 9,A }2 s

7uu]

628.(129 740.116 239,391

l«J.9'M 9K644 25,415 24,QU 2.4(Kl

12.803

1^975.556

95.414 120.772

1,31 s,2n 69.716

347,018 K2.S20

148.904

2,179,855

^201.299)

4,370

(199,929)

1,666.914

1^466,985

-27.

GRANT PARISH POLICE JURY CombtniDg Batanee Sheet

Capital Project Funds f3ecember 31^2001

Assets

Cash and cash equivalents

Total Assets

LlalwIiliKamI Kund y.t)|uav

Uabiliitwt Accounts, Kslarjes atid ottKr payables ImcrfuTnl payables

Total Ihklijmies

Fund £nolt\': Fund holuncc

Tutal Ifabttities and Uwvi equtt)'

.Medieul Clinic

-28-

GRANT PARISH POLICE JURY Combining Statement of Revenue,

Expenditures and Changes in Fund Balance Capital Project Funds

Vot the Year landed December 31,2001

Heyenue*t Federal gMntit fntef£&t. earned

Totil revenues

JElximidHurci Owwrat OovemnKiit:

h'inznw and ^dmm^rath^ Public MfortkS

Total ekpcttfUtures

Exc«$» {d«neiency) of revcnoe^ over cxpMidJtorM

Other Financing Skmrras tUs^sh C^rming traitxftr? in

r i ioic

$ 853

853

^

Wiilcn l,«)p Waii?f SyslMrt

Intnio^eineRtS

$

77

77

LCUBCi Watt* %;aCT« l itipwvimiems

S 48»(195

48.095

48 48.095

48,143

$

l o t E J :

4S,095 853

43,948

125 4i,095

4^,220

853 <r?)

100

(48)

30

728

130

Exces) tkn«i«ncy) of ri}v«nttC4 and oUier rcwurcrs ovtr (usdcr) expenditures and other Bse$

Fund halance - bcgittatng of >-<ar

Fvnd bahtnc« - cn4 of year

853

47,253

23

.48.i«>6 $_^^^ j n £

(18)

(98^ $

858

47.173

4;i,03\

-29.

Grant Parish Police Jury

SehBdule v f Compcifsatian Paid to Police Jurors For the year eruierS December 3 i , 2001

M . E Allen ) 4.400 Donnic Bmwn 14»400 Michael L. Drown 8,640 Bobb>'i.Chelette 14,400 Marvin P. DokHig 14,400 Tom HaniilUv) 14,4(H) W.C-Hollaway !4,400 Julius F. Scon 14,400

Total 109,440

•vK>-

Grant Parish Police Jury ScheOti^ ofExp&tHfftme cfPedersil F^tanclai Awants For the yoar ^mknt Do€tonausr 31,2001

\ y . \ a m M , G R A N T O H / l»3M I.ft>«i>lT Cnmitor,'' PmfiTani lult?

xsnnn^ js TATLS uripARTMiJNT O F AORicuLn m-. Pttss-UiWUi^ SlaiB of l.*u)siaiKi, Dspartmcni df the Trcasmy

Clvild Nutrilivn PtOEfain Sclicob Olid doaiti

l-'firfcTal CFIIA ^nfeTal

Number f:xrwndtWt&^

U1.558 % 49.678 10.fi66 :>i9,j9l

Total l?ni«ti 5*tes I'icpanmi'nl of Afiritulwnr (>9.fl(i

UNVTRO ST AITS UEPAHIMCNl OF HO\;SING AND URBAN DK VlllX>t»MU\T

M.22S A%xm

lINiTliDSfA'lTSDHPARTMnNTOFT»I' rsTFJ<l<>ll DJieci Pfoâm - l^ymcm in l-icu »f Taxes 1S.226 21-76?

VVU»:.RA1,1-MT-RtiKNCy IÂNAOFMfcSl AOHNt Y P&ssDd'lfarou^ L<Hii»aiu l>£pb}tmenl of tltt 1'rea.-suo'

(ijtKtâtcy Mîuf^nctt: ARsJMiinu! 83.5.U 13,074

UNITKU S f A11!S DliPARTMRNT OF Hl-:ALrU AND HUMAN SllRVItniS

Direct Pioyram * ffcad Sinrt Pffjgnini

'IVrtttI lixpcnditurc of Federal Awards

9 ,60[1 935,«O0

X U37,666

Not<t

The .schedule of cHpemJlturcs of federal awards wa.s prepared in conformity with i'efterali> accepted atcnunting principles for Govcmmema) Units. S«>e notes to the accffliiponying finatKial statements for ftjrtttcr details.

-J I-

RoziER, HARRINGTON & MCKAY CERTIFIED PUBLIC ACCOUNTANTS I407PimiR.MA%'UkIVE • AtJiXA.NDRIA^LOtilSI.'iN^ 71301

JomS. RoxtfJt. tV, CPA jHmUMl^tm§9S M, t)Ai£NAfffKMiroM, CPA POST Ofpfx Box 1717$

PSAPK S. McfUy. CPA ALEJOUtOKA, LowstAftA Tip^SI 78 u e VK wsuj^ CPA niEPHoneoiB} 442-i«a""

STEHM e KmoAm CPA TELECOWA (318} 4$r-rm

May 22,2002

INDKPENPKIVT AirpITORS' RF.PORT ON COMPMANCV; WITH REQUIREMENTS APPiJCABLV:

TO KACH MAJOR PROGRAM ANII INTEKNAt CQNTROi. OVER CO^fPiJANCK IN ACCORDANCE WITH OMB CTKCUIvAR A-t>^

The Grant Parish Police Jur\-CoUiax. Louisiana 71417

Wc have audited ihc compliance of the Grant Parish Police Jur * with the types of compliance requtremenls dtjscribed in the U, S Office of h4anagemenj and Hudgei (OMB) Circular A-HS Compiiance Supplement that are applicable (o each of its major federal programs for the year ended Decemher 31, 2001. The Grant Parish Police Jury's major federal programs are identtfted in the summary of audiior*s results section of Ihc accompanying schedule of Ilndings and questioned ctisis. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the Grant Pari.sh Police Jury's mauagemcnL Our responsibility is to express an opinion on the Grant Hnrish Police Jury's compliance based on our audit

We conducted our audit of compliance in accorUaiice with generally accepted auditing standanls: the standards applicable to financial audhs contained in Covernmem Auditing Standards, issued by tlie Comptroller (ieneral of tlie United States; and OMB Circular A-133, Audits of Stofea, Local Governments, and Non-profit Organizations. Tht>sc standiu-ds and OMB Circular A-133 require that we p\m and perform the audit w obtain rea^wnablc assurance about whether noncompliance with die types of compliance requiamients rcfeired to above that could have a direct and material effect on a major federal pfogrom occutred. An audit includes examining, on a test basis, evidence about the Grant Parish Police Jury's compliance with those rcquircincnLs and performing such other procedures as wc considered neccssorj' in the circumstances. We believe that oiu audit provides a reasoty^ie basis for our opinion. Oiir audit docs not provide a leg al determiimiion on the Grant Parish Police Jury's compliance with those requirements.

In our opinion, the Grant Parish Police Jur>' complied, in ail material respects, wJtJi the acquirements referred to above that are applicable to each of its major federal programs for the year ended [)eccmber3l,2001.

AimHc«ntittttttrt»ofC«f«tfl*dPifbtl« A6c«twtimt»-Soel9tyef UwtoUna, CPA*

Grant Parish Police Jury May 22,2002

*l*he management of the Grant Parish Police Jury is responsible for e.«{tahHshing and mainuiining efiective internal control over compliance with requiremcaits of lav -s, regulations, contracts and grants applicable to federal jHograms. In planning and pcrrorraing our audit, we amsidered the Grant Parish Police Jury's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing prT)Ccdures for the purpose of expressing our opinion on compliance and lo test and report on internal control over compliance in accordance wiih 0\!B Circular A'133.

Our consideration of the internal control over compliance would not nea?ssarily disclose all maUers in the internal control that might be material wcaknes.scs. A material weakness is a condition in which the design or opemiton of one or more of the iniemal control components does not reduce to a relatively low level ihe risk that noncompliance with applicable requirements of laws* regulations, contracts and grants that would be nuUerial In rcbilion lo a major fcdeiaj program being audited may occur and not be detected within a timely peri KJ by employees in the normal course of performing ihcir assig Tscd functions. We noted no matter*; involving the internal wmtiol ovci compliance and its operation that we consider to be material wieafcncsscs.

This report is intended for the infonnation of managc^ment However, this report is a mauer of public record and its distribution if not limited.

ROZIHR, HARRINGTON & McKAV Certified Public Accountants

-33-

GRAIST PARISH POLICE JURY Schedule of Findings and Questioned Cost^

For the Y«ar Ended December 31,2001

PARTi ' SUMMARY OF AUDITOR *S RESULTS:

• The Independent Auditors' Report on the primar)' govenunent financial suttemcnts for the Grant Parisli Police Jury as of December 31, 2001 and for the year thc*n ended e.xpressed an unqualified opinioa

• The results of die audit disclosed no instances of noncompliance tfmi are cwisidered lo be material to the primary govemmeai financial statements of the Gram Parish Police Juo'.

• The Independent Auditors' Report on Compliance widi Requirements Applicable to I ach Major Program and Internal Control over Compliance in Accotdance with OMB Circular A-133 expressed an unqualified opinion on compliance requirements for major programs.

• Tl;e audit did not disclose any audit iindings which at^ rcqitired to be reported as findings avi queslioncd cost

• .Major piogmms for die year ended December 31,3001 are presented as follows:

<^NniDSlATF^.nnpJ\S31^^^ CFDA No, Iti 66(5 - NaiitMial Fwcst Receipts CFDA No, 93.600 - Head Start Program

• A threshold of $300,000 w*as used for disdii^uishing between Type A and r)!^^ B programs tbr purposes of idwitifying nmjor programs.

• riic Grant Parish Police Jury was not considered to be a low risk auditee as defined by OMB Circular A-133.

PARTI! - FINDINGS REIATJNG TO THE FINANCIAL STATEMENTS WHICH ARE REQUIRED TO BE REPORTED IN ACCORDANCE WITH GENERALLY ACCEPTED GOVERNMENTAL A UDITJNG STANDARDS:

• None.

PART HI > FINDINGS AND QUESTIONED COSTS FOR FEDERAL AWARDS WHICH SHALL INCLUDE AUDIT FINDINGS AS DEFINED BY OMB CIRCULAR A'lJtJ:

m None.

-34-

GRANT PARJSH POLICE JURY [Management's Corrective Plan

For the Year Ended December 31,2001

SECTION 1 INTERNAL CONTROL AND COMPLIANCE MATERIAL

TO THE FINANCIAL SI ATEMEIM S.

No findings were reportefi in the schedule of finding.^! and questioned costs.

Response • N/A

INTERNAL CONTROL AND COMPLIANCE MATERIAL TO FEDERAL AWARDS

No findings were reported in the schedule of findings and questioned costs.

Response - N/A

SECTION III MANAGEMENT 1-ETTER

Custody of Public Records: It has been the Police Juiy^s practice lo allow a part-time employee to work Srom his personal residence. Funhamore. the part-time employee w as ais«.> allowed to remove a large volume of documents from the Police Juiy*s premises for use in pcrfnmjing duties al his residence. As a result, public record were absent from the Police Jtuy's custody for an extended period of time.

State law requires the Police Jury to exercise due diligence and care in pn rservlng public records. Accordingly, we reconunend storing all original documents in a secure location within the Police Jury's admini.slrative facilities. Anyone needing records in a remote location should be fiimlshed photocopies.

Response; The employment arrangement that allowed public documents to be removed irom the Police Jury's premise involved an exlnwaiinaiy siiuatitWi; however, this arrangement was terminated on March 26, 2002. At the present time, all of the Police Jur>*s public records are securely stored in the Parish Courthouse In addiiion. the Police Jury does not intend to enter into any fiuuic arrangements thai would permit private custody ef public documents.

-35-

GRANT PARISH POLICE JURY Sammary of Prior Year Findings and Questioned Cost

For the Year Fnded December 31,2001

SECTION 1 INTERNAL CONTROL AND COMPLIANCE MATERIAL

TO THE FINANCIAL S l ATEMENTS.

No findiags were reported in the schedule of findhigs and questioned costs.

SECTION II INTERNAL CONTROL AND COMPLIANCE MATERI.VL TO FEDERAL AWARDS

No findings were reported in the schedule of I Response • N/A findings and questioned costs. j

SECTION III MANAGEMENT IXTTER

No findings w^re reported in the !»chcdulc of findings and questioned costs.

Response ™ N/A

-36-

grant parish police jury - app.lla.state.la.us · i'lncs i»d rohciiti.tik5 {m

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