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POUSTO COTPER PARISH LIBRARYNEW ROADS, LOU1BUXA
A COMPONENT UNIT OOF THEPOINTS counx PARISH POLICE JURY
ANNUAL FINANCIAL RETORTAS OF AND FOR THE WAR ENDED
DECEMBER 31,1005
Under provisions of state law, this report is a publicdocument. Acopy of the report has been submitted tcthe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.
Release
MAJOR* MORRISONd Public AeooFOBoxlN
POINTECOUFKK PARISH LIBRAHYNEW ROADS, LOUISIANA
ANNUAL FINANCIAL REPORTAS OF AND TOR THE YEAR ENDED DECEMBER 31,2005
Tabb of Content*
PAGE
Indflpondmt Amfitan* Report 1-2
t1* DaooBsioB wi AmlysU 3-6
Baric FbaiLctal Statement):
SliiimfiMt of Ntt AMfttt 7Statement of AiilivilBai 8
Ftwf Financial S*aewnto:BdanaShcct-GovenimflOttl Funds 9Pecnnriliatinii nf the Balance Sherf • fimiemniBitMl Pnndf
10
l Pnivfa 11-12
KfloonciQBDon or the Stutonmt of RBVPM'^S
Notw to Financial Statonfiub
Required Soppkountiry Inbnutiin
chedule- General Pnnd 23-24
Budgctaty Coiflpariioii Scbcduto"- Schodute of Expenses 25
Repoit ro lotcnvl Central OvcrFiiiBnciil Ktipurtiog and OonipfiiDce andOlherMattBttBwedoaanAiiditofFinan^AocordHncB vnA.Gfffentment Attesting StancAirdg 2(5
Suomiary Schedule of findingiHn^ 27
Summtry Schedule of Prior Audit KndtaBB 28
Cotrtetivc Action Ptan fi»CmraiitYMrAiiiBtFtadkiB» 29
MAJOR & MORRISONCERTIFIED POBIiIC ACCOOMMMTS
Ill, GHk, VC JUOQtlCMI 3XBXXXDX1 OFMUUC A. tAVID, CFA, PC UBKl'mii) OTBLIC
~"-^^——^^— CDECXnXD 3DBLIC ACCODSZUITSVWt T. MUOR, CPA (1 51-1005)
Independent Auditor*1 Report
To the Board of ControlPoiitoCwpw Pan* LibraryNew Roed&, Louisiana
W0 haw audited the accompanying financial atntanarjlB of the fcwenmMntat activitiw and each major find of tin Painte^iMpee PMifli T iHrwryj MUDT P n»Uj I rtnki*Mj • enrapftMnt imil nf rt»> fffimte rinjipiy Pm>h P^lffff fwy^ fff gf md ftf thfl yBBTaided Decente 31, 2<X)$,whkto colte^Tlieic fioandal sttianeiib are itenqxHidh^to ecpfeas optatoo* on tou
We conducted our audit in accordance with audUng atandardi ^uttaUy accepted in the United States of Amain and tka•bmdardi applicable to fiaaocial audita rnntiimfftl in Gawnmcnr Auditing StariAvA, iuaed by fht OomptroDor Oanatll of ttoUntad States. HiQ§e Jtandacds nquir» that we plan and perfbmi fte audit to obtain peasooabte jwnrance about whedier thefinancial rtBtenwto ore fiw of material misBtattment An audit ioobdet exKmlamg, an « twt bauii evidence lupportng theamounli aod disdoauna in ttw fiwcial ghrtrmnnhi. An audit alao inchuJw nueuiqe ttw accounting pcincipln uaed andsignifica^ wtiroatci made by raw»esni^onr audit provides a rewoiwble bmfc fir our qfibions.
In cmr opiiuai^ die ibiaixaal atatemea^of the pjvoiimaiial activities BoJ each m^fc^31, 2005, and die respective dumgw in financial poaition tiwwrf lor fee ywr frcoi ended in oonftmnity wiflipiinripfea gpnoalty Rcoqned in the United Statee of Amearka,
did Poiute Coupee Parish Library's internal coDlrol over financial rcportiog and on oar tccta of ib «*"rdi"i« with certainpcovincra of 1m, ivieulaficnii, eoid^^»OC|W of OOT teeing of tofcmal control oan opinion on the internal oontrol ovar financial z«porting or on CTraplianm That report is an integral put of an audit
andA
gencrrily accepted la <beUw»dStatei of America. We have applied certain limited procedwti, inUdiconabledpni>dlpaQyofffflPHFf**M>f1^ i*pp*™nB the metbodc of iDoaaDnoiBnt and prOTtintation of the iccnimdsuppiGniDibDy mlf 1*1 ui**110*1
r, we did not aunt the infcnnaiion airf eoqffEM no opiraflD on it
POST OfFICE BOX l»t NEW ROADft, LA 7TOO - PHONE (MS) £33-4531 - FAX (235) O^6«9«
rw •lilfr m. ft«i..ri**l frd- du* pmpna* nf fhfmfag nphiiftM an tli* flnimriBl dmtemmfr tfmt enllaaiurfy enraprim An T .iK*iy>«
fltunda] mtamemi- His acconqwiying n^plmxiitiJ infmnitian Khcdula md atfaer nfinntiim • lilted IB Hieamiiymim awl lire tint a tgquitBd p«t of ft* htdr flratvH.I
of ifafiFlrilltC CoifttFarifth LDmy. Saeh mftym^irinii hat hean «ilye.ted in fta •mBhf^g pmeflffamea appHftfl hi tf»f "tit nf tiff frllfr fin*"***1 «i**™n» "*•_ <" «"* «ffairm fa AtrTy «t»*>^ m all muhirM t^papta to »1«finni In Jhe turir
iUtementi triceo u a wbate.s
/|NewRo»di,Louiriawi |yMay 3,2006
MANAGEMENT'S DISCUSSION AND ANALYSIS
The Management** Discussion and Anafyin (MDftA) of the Points Coupee Parish Library (Library) provider mowviw and oventf review of tenttertoftliDMDUbtolociktttfeel^N^a^^co^nnctkmwni to Liter's finaw^ttaMDv MDAA is ID element of the new reporting motel adopted by the Governmt^ Account^Board (GASB) to their Statement No. 34 JofJc Finmclal StoMuaito- andManageinent'M Ducvuion amfAnafyru*for SiaM and Local G0vemnena issued June 1999.
FINANCIAL HIGHLIGHTS
D The Lfcaty 'a totatfittauel* increased by 5138,261 over the course of this year1! operations.D During flu year, the LibiMry1* expcnwi were S*32,W7 mom ten the $33»S23 genertted in
dui^Bi Jbr aervioei tnd opentng gnratt for governmental propwns.D TlwtotaJcoAt of die Uhrary*! programs WM$S66J10 a decrwwofBppraxJnwtolyS4^ft39orO,42
pereenLD Tbflgovwiimetn^acdvitia reported tdc^
OVERVIEW OFTHEFINANC1AL STATEMENTS
lliii Baduii i^ort co»btt of ftur p«rti--ixuuiifl^^•tatameatih fequired <ujn)lanecii^include two kinds of itBtmnento flat prctait diflferaft views of the Ubnry:
D Thefl«lwottilBnieDtaoinpiigw7^8a«BOvariun^mfonDBtbon abovt ttie wtivhiea of IJbnryLfhmy'i finum.
a The remahiiing gtatemertta Etaafring rm pay 9 ara fimd fi-nanieial atartfrnafita ihat fneua nn hirinridiial
parti of the LJhraiy*a goveramait, reporting the IJbraiy'jojJeriliQM in more dctan thin the
• TIM giniemmenta] funds Btoto^Kivicea, WHB financed in the short torn u wefl u wtat remains fbrfiitnre spending.
The financial 8tetom8nte»^incluo> anteprovide addhiond detailed d^ The no^fijt^ifff «itp1«iii» anil *iippflrN ihft Infcnqitflfip in ft? finmeigl aWwnenfH at ^nt1 M pmvtding hndgrtary cnmpariMinrj^, ihe (art Hction of the report contauii TKMfri""«i M^plemmtal tftfiafftiarinn regarding tte govemmcn&U fund-gvunl fiuid^ The icst of o»u overview wc^oontenH of etch of the smemeobv
GorcmmHit-wide Btateneatt
Tfce government-wide itaemflnts report inftnnetimiboi^accoimtm&whichiaahiiilirtoaiiJwln^isuBe^includes a]) of th» Libraty'i anett and liibuffiM.An€rfthecim«rtin the itttement of ictivrnea on page 8, rtgantas of when cwhi* received or piid.
Tbae tvro iltnmcnts refxit UK iJbniy'ft net anUbmy'ft asBOts and liabititiM- ii one wiy to iwaiuisteUhniy'iflnancWinaevet and deervasM infhe Libniy's net aueli in one m
g. C3diEr nnn&aiM^ fiicton wiU
The gBvemracnt-wide financial ibnemeDtt of the LrJbrary,rcpocU only wie^pe of tctivfty-govennnentaljetivitici.All of be LihrtJy't basic services are included here, tuch as lib
3
FOINTECOUFEX PARISH UWARYNEW ROADS, LOUISIANA
MANAGEMENT'S DISCUSSION AND ANALYSISDecanlMr31,20a5
Fvad Financial Statement!
TtofbDJifioaiKWibrteineiita.be^^art the Library u a whole* Stale tawtroqwLibrary DIM to keep trade of specific sources of fimdir^iiidipeodiiigibrpartkularpurpoeeiL
TteUhrary uses only the governmental type offtnd with tha following Kcount^baste Mrvtoi an mdudedfogOTeiamet^tiin^icadtly converted to caah, flow in and out of tbooe fizwIs.andlDebdanceBMatyw^iidtfaKt&reavsilBbk^spending, Than fimdi uc reported uaing an accounting method called niod^caahaodaQ other foaocUanate that can beprcrvidet detailed abort-tern view of to librwy'ig^^••* Mfff yCT1 ^ •T1"'"? wholly tliggy m mnra «• fewer finnnmiil nwimtw tKafr «•• tw «pmfr in ft*H iiMar firtur* 4fi
finance the Library1! programs* Sincatfais iDfcnoodcn does not iixitudc tfae Bdditianal kmg-termfociuofvo* pmvfde FeeMieillaHnnft nn Hie «uh»iqiient pagn» tfirt eirplaifi thff nKlatinnili i (nr
diffimiGa) between tbe two tJiflfaim* type ctateineiitt.
UNANOAL ANALYSIS OF THE LIBRARY AS A WHOLE
Net uwta, UK Lttrary*! oonibined net aisete changed ^^t^^^rmm1is^y9in2(Maid2M59byJ13^61 to ippitDdmately $3 J6 million. (See Table 1 below)
Table 1
Governmental GovernmentalActfvWei Activate
2004 2005
Current and other assets S 1,850,132 $2,007,7811.622.501
Total aaieto S 3,4fiM37
Comsat liabilitia 6 1 ,002 (4*3&6NoncurreitliiWlitiei 0 0
Total feUUtte* S 61JHQ * fiJriHhf
Netaueu:
loveited Ju capital aueto, o«t of1 ,638^05 1,622 01L789J3Q 1.943 395
Total net ataeta $
Netiawteof theUbraiy'i gDvamaeotalactiviteuicnuBdby 4.03 percent to $3.36 million.
Chta^e* la act aateb. Tne Lifan/a total reveones inc«»icdby3^pm»mto JltlH^USwT>ble2XduetDaproperty taOTllccticra in the (^
92 peroent of tiie Ijbraty^ownos in Ac parish,
The total coat of all pnqpanu and services remained relatively fttabto docanaautg approximately $4,039 or .042poceot The Library's eqMo&ei cow all urvicei, which Hoflan to the public.
POINTS COUPEE PARISH LIBRARYNEW ROADS, LOUISIANA
MANAGEMENTS DISCUSSION AND ANALYSISDecember 31,2005
GovcnmeatalAetfivftkfl
RBvennei far fee iJhr 's government
TibtalB Library*! Net Aiufci
GonsnunutetActtvttfai
2005
Revenue!PrograRi Reveoiief
Charge! fir service!Sfate «nd local gf*ntm ami Amiiri>wiit
Other revenue!total revenue!
IxpenuiGeneral govenownt
ActMtk*MM
29,297
Increftw hi let tusefe
$1,057,031
OT0.749S 970-749
ft M.M3
LQ7K14A
966.710966.71D
Tiblt3Net Cent of Library's GownmBntat Activititt
Total Coatof Service*3005
Net CMofServke»
Uhfary Servloei
FINANCIAL ANALYSIS OF THE LIBRARY'S FUNDS
AM the Libnr/ completed the y9art its governmental fiindi report^reflcttii^ an Jncreaie over tt» prior ywr »f (154,265. AB erf thia fond bfttanwwiwiw^ct^BndundeiJgnatB
General And Budgetary Hightail
During the year, ifae 12H»y opeontad weU widim hi b^cipitalomi^coitt.ReveniittrtceivedAmiig tea year were ^cxpcndituraadftcreiicd with the exception of c»pi
POINTE COUPES PARISH LIBRARYNEW ROADS, LOUISIANA
MANAGEMENT'S DISCUSSION AND ANALYSISDecember 31,2W5
CAPITAL ASSET AND DEBT ADMINISTRATION
Capital Aastt*
At to end of flw year, flic Library bad inverted $ 1,622)501 in capital Dweti, (See Table 4).
Table 4Library** Capital A»«t»
(net erf flccunmlHted depreciation)
2005
Land S 62,553919,399
Vehicles DFurniture and Bqu^xnent 145,650Book* and periodkiU 444.875Recordings and caswttes 36,161
13.863
Total
DeW
ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES
ThePointeCauprePari^PolkeJuiyimi^tnxei each ywr. H» economy Is not expected to gwcrafr any jigniiwMit growth mlibnry ftei nv gcvDt iDooinv » expected to mcntMwith the cmtattyMr. SUffleveb at not expected to faxjeate. although retiraineiit COOT and bealifaoQits havecontimicdto rue. HKIC mcnun will not be dramatic, u fbedbecEorplixuoaafftccdt^^bkcietMswtlhradw^om in other ii^MUwcUKmcacpected reduction mc^shouU be coo^Jtrable to Ae year's 2005 budget.
CONTACTING THE LIBRARY'S FINANCIAL MANAGEMENT
Thb ibtncia] npoit b defined to inovide our pni^^generd overview rfthelJbrtty'ifw^If you htwqu«tio»abo^thij report or need additic^Library Director, 201 Cbibome Street Now Road*, Louisiana 70760.
BASIC nNANOALSTATTOIENTS
POINTE COUPEE PARISH LIBRARYNEW ROADS, LOUISIANA
Statement of Net Asset*
December 31* 2006
ASSETS
Cash and cash equivalentsInvestmentsAccounts receivableTaxes receivableLandCapitol assets, net of depreciation
ToU Assets
LIABlUrTIES
Accounts payable and aocnied expenses
Total Liabilities
NET ASSETS
Invested In capital assets, net of related debtUnrestricted {deficit}
Total net assets
GovernmentalActMnaa
436.382548,067
6.6631.018,770
62.6531.669.946
64.906
64.386
1.622.6011.fl43.3QS
35R5B06
The aooompartying notes are an integral part of this statement.
POIKTE OOUPEE PARISH LIBRARYNEW ROADS, LOUISIANA
Statement of ActtviUee
Forth* Yw Ended December 31,2005
Program
FLMCTtONSffROGRAMS Expenses
Operating NetCharges for Grants and (Expense)
Services __ Contributions Revenue
Governmental activities:General government - Library service* 4
Total governmental activities:
General revenues:Property Taxea - levied for general purponiState revenue sharingMtoellaneous revenueGain (LoM) on sale of ueettUnraBtaicbad investment earnings
Total general revenues
Change in net aaaeta
Net assets - beginning or the year
Net assets - and of (ha year
966,710 $ 7,585 $ 26,228 $ (032,887)
1,006,80134/418
00
25028
138,261
3.427.635
j 3.585.888
The accompanying notes are an Integral part of thli statement
POIHTE COUPEE PARISH LIBRARYNEW ROADS, LOUISIANAGOVERNMENTAL FUNDS
Balance Start, December 31,2005
TOTALS
ASSETS
Cash and each equivalentsInvestment*Receivables
Total Assets
LIABILITIES t FUND BALANCE
UabilitfeB:Accounts, payablePayroll deductions payableOther Liabilities
Total Liabilities
Fund Batenoes:Unreserved - undesJgnated
Total Fund Balance
TOTAL LKABIUTES & FUND BALANCE
GENERAL (Memorandum Only)FUND 2004
$
$
$
S
435,392 $549.067
1.023.322
2.007.781 S
16,686 $4,406
43.W5
64, UB
1.943.395
1.943.395
2.007.781 S
324,354527.011MB 768
1.A6D.133
16,9383,087
40.077
61.002
1.7B9.130
1.7B9.1M
irr L 1PB5pA1
The accompanying notes are an integral part of this statement
POINTE COUPEE PARISH UBRARYNEW ROADS, LOUISIANA
Reconciliation off t ho Batartot Sheet - Governmental Fundsto the Statement of Net AMoto
For the Year Endsd December 31,2005
Total fund balance - governmental funds $ 1 ,943,395
Amounts reported tor governmental actMBea in the statement .of net assets ana different because:
Capital assets used si governmental aflUvttfes are not currentfinancial resources and, therefore, are not reported ft theBalance sheet - governmental funds.
Total net assets of governmental activities S 3.5B5,aoe
The aooompanyfrig notes are an integral pert of this statement
10
POJNTE COUPEE PARISH LIBRARYNEW ROADS, LOUISIANAGOVERNMENTAL FUNDS
Statement of Revenuec, Expenditures andChanges in Fund Balance
For the Year Ended December 31,20M
GENERALFUND
TOTALS{Memonnclum Only)
REVENUES
Ad valorem texetIntergovernmental revenues:
Stale grantFederal grantsStale revenue sharing (net)
Interest earningsOther revenues:
Local grantsFees A charges for servicesFines & tost book collectionsGlfadonatfontjite revenue
Total revenues
1,006,901 $ 971.255
17,6077,411
34,41929,929
04,8722,7241.210
1.104.071
27.0170
34.67919,347
04.6952.6434 400
1.064.037
EXPENDITURES
Salaries and related benefitsLegal & accountingInsuranceMaterial and suppliesRepair* & maintenanceUNHes and communicationsCapital outlayIntergovernmentalOther operating services
Total expenditures
488,3248,565
11,57035,05266,357
67t333191.381
43,29536.22D
476,7788,5001,846
53,69185,75342,768
253,91340,97732.950
B50.707 996.973
The accompanying notes are an Integral part of this statement
11
Statarnont of Ravanuaa, Expandttum andChmgaa in Fund Babnca
For tha Yaar Ended Dacambar 11,2009
TOTALS
EXCESSfDafldancy) OF REVENUESOVER EXPENDITURES
OTHER FINANCING SOURCES (USES)
Operating transfer* inOperating transfers out
Total other financing sources (uses)
EXCESSpafldancy) OP REVENUES ANDOTHER SOURCES OVER EXPENDITURESAND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
GENERAL (Memorandum Only)FUND 20JU
154.266
000
16 266
1.7M. 130
S 1.943.395 S
67.064
000
67,064
1722.068
1.789.130
Tha accompanyhg notes are an Integral part or this statement
12
POINTC COUPEE PARISH UBRARYNEW ROADS, LOUISIANA
RMoncHhtfon of dm Statamant of Revenues, Expenditure*, andChanges in Fund Balances of Governments! Fund* to the Statement of AdJvEttee
For the Year Ended December 31, 2005
Net change in fund balance* - total governmental ftjnds - $154*265
Amounts reported tor governmental activities In the statement of actfvlties aredifferent because:
Governmental funds report captal outlays as expenditures. However, in the statementof activities the cost of those assets Is allocated over the* estimted useful lives endreported as depredation expense. This Is the amount which depreciationexceeded capftal outlays 61 the current period.
Depredation expense (207,365)Capital outlays 191,361
Governmental funds report the proceeds from the sale of capital aerate as revenues.However, In the statement of activities only gains or losses are reported:
Gain (toss) on the disposal of capital assets 0Proceeds from sale of capital assets „
Change In net assets of governmental activities
TTw accompanying notes are an integral part of this statement
13
POINTE GOUPEE PARISH UBRAftYNEW ftOADS, LOUISIANA
NOTES TO THE FINANCIAL STATEMENTSAi of od For tfce Year Endrf December 31* 2005
INTRODUCTION
The Panto Ctnpee Parish Luny, New Rc^^Louariana Reviled Sunne 25511. Loiusiuut ftmed Statute 25:214 provides fir public governance through a libra? bond ofoootiol. The Fomte Coopce Pariah Potioc Jury ippanxm flic bond of control, which caukti of wven noa-coaip«uind bondmental. The ffiWaa of the Prime Coupee ftrteh Library it 10 provide mourcei and tttvfce* to fulfillneeds for dqy40"day fivne end pleawre, and fir cuteal, educational, and Wwrely punuta. Tlw library wrvwdw cadre pMtt ofPolide Ooupee, coo«i>tli% rai ^ of 22^KewKottta and outtying branches in Morganza,
1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
A* BASES OF PRESENT ATJON
The acccnmanjing financiaF •*•'*" **"•« of the PoiEdB Coupee Puuh Library fww Iweo pccpoiieJ in oonibcmity wkhgovemmtntit acooundng princ^M g*ner^ *o«fWd in Ibe United Swea of America H^ Qovctnmertri Aoponntkg
Bond (GASB) b the iccqrtcd itmEkid^cttii^ body fiv oBtabtubrng gvnnmiBDta] Moouotrng and fiDUicialThe acoompnQii
^B. REPORTING ENTITY
The library docmat poaeu all the unpuiMB povrni neoesiiry to make ft a kgfly icparate atity frpm thp Potato CoupeePnkh PoBoe Jaryv which hokfa d» Ubrw/* oorponte poweix. For ftb teMoa, the library b a conpancat mut aftfac PainteCoupee Pariah Police Jury, tte finnxiBl reporting entity.
The acEDn^anyiDg fijundal statement* fxreaent infiwmadon onty on toe fimdft mdnttiricd by tnc library nxl do not pnacntinformation on tepoHtt Jury,
financial
C. FUND ACCOUNTING
The library nut ftndft to maintain its financial iwonb during to yw. Find iccounting ii dnigned to demumhatecoo^fiBnoe md to aid mmmgcmott by Mgngatlpg ttauiclfoju related to certain library fiuctiw and activnw. A fbnd isdefined ai a aepontte fiscal and accounting en
toi Fonda
Governmental fimda nwouat fer all or moat of Ae iarar/6 general activities. Thcte fimdh tbcu en the wuroea, UBCB, andbtdnoccs of cunent financial resources. Expendable uaeb are MUgnod to flic varioua govenimeotad fimdi imraffdaig to tfaepvposeB fir vAath ibcy may be mod. Current tiahUtfoareMMffcdtothef^fa^botween A gDvemoKntal ftmd's aatete and liabifitiw » repcrtcd as finul btlaoce. In aenttil, flmd botance nvmata ttxs
idatod BRpcnddile resources which may be wed to finance flrture period pragiwi» « c^fotknvingare the librwy'i gDvenunental fimdi:
Qmcral Fund - the primary operating fund of U» librHyandftaccMinttihraUftumcMbe KcouDted for n other fimda. ibe General Fund is avaUnbk ftv any purpose provided it k expended or tmnifcrfed taacGcrdanoe with state and federal laws md according to Ubrary policy.
PQ1NTB GQOTKE PARISH UHRAKVNEW ROADS, LOUISIANA
NOT^WTHErmANOALSTATEMElSTS
IXMKASUMMENTFOCU^BASBOFACCOIINTING
Government-Wide ftuntial Statement* (GWPS)
include all the finnuaal activities of the library. lafcttnfitiDn contained in these Aiatcmciito. reflect Jhemeanrement focni aid Ae renal basil of accounting. Revenues, opera, jptoft, butt, aaetta, and Ksbitibei renting fromexchange or exchange-like tranMctions are incngnifxid when the excbuge oooon (jweirdkw of trfwo eaah i« recovod crdirtnirfed)L Revenue^ cujjaiae^ gum, hafte^ aaactt, and lahilkici rciuttingimmrM3nexdBng?tipiiftftkini anncoguiod in•ccordmoc wilh thft requrttncott of GASB SmetueJU No. 33, Aocowting tad FSaemckfl Rq)artto%jbr JVtaocfcMgf
.
PtogniB SBVOIBM — Program IBVBDUM included in the Statement of ActivitiH BB derival dvocC^y dxrai nun asa fte far services; program imam nduoa the cot of die faction to be financed from the library's
Fund Vtuccdal Statemorti (FW&
The AmouDtft leflectod tnite Genonl Fund of thofialaDce Sheet and Statement of RtvenueiFund Balance an accounted fir using a current fiomria] reaocrcea meutmntat focus; WWi flun maasurancDt ftcua, onlycinrant atMti and cnimt Inbiiiliei an gcooal^inchidad en balance riuot. Th* ^atamimt nfiyvwintli. ffq^PPftitnroi, anddianees in find batacet npocti on the aoucei (ie, wvwnei and cfhar financing aoorcei) imd n«e (Le* eMpendltott andother financmgoiet) of curraitfiMncalreiourccvTl^
lie aoMODte raflecM m te Gownl Fund in the INbasis of aooonntinfr revoniM an recognized when luicqptibfe to aocnial O.e, when bay become both measurable andwritable). Measurable means fee amount of the tunsaction can be dfltmumed and avulab'« meami coDectibto vridun thecurrent period or soon cnoqeh thetoQer to pay Ittrititia of ttecunert period. The tibr^ra^ftey an colleclBd winm 60 ds^ ate (he toeixcept to inteieat f^ princ^ paymmtai on gmeiil k^rtnii» ind ctiims and jiutgmeiils ikb are
enmi ^
Ad valoran taxea and the related state revenue diving (which if baaed on population and bcmatexk in thr pnidi) arerecorded in the year ftietoJWJ are aswwod, Adv^aremtHxesHCMSCMedoaacaJeodftryearfcaiJ^bccao^15afeachyearanJbeCTingdelian^entanDeoenfett-31. Taxes are gmenlly collected hl>«rnberofthficunaityearmidJanuary and Pcbaway of the following year.
Where grwil revalue is dqraidmt upon e?qModitor»b^nKmred.
brtocat inotme OA time depo^ (c^ni&ate
Subitondallyall other revenues an maided wfcca received.
15
POINTS COUPEE PARISH LfflRARYNEW ROADS, LOUISIANA
NOTES TO THE FINANCIAL STATEMENTS
Expendtam an generally i^tRoept Har accamnlated vacation leave, which » not seemed.
Other fSaandnf Souroet (Uaee)
funeX which am not expected to be repaid, an accounted lor m other financing IOIHCBI (UMI) aid arereconfad when incurred
1L BUDGETS
Tlic Ifinry adopts an annul qifropriBted budget fcrftoOcooTBl Fund, All annul appQpiutioiu lapse at ibcil year-end. Thebud^ii prepared baaed on the ttwdifiriThe propoied budget waspuhliihed and mmteavBflnblefapuMtain^Hut public hearing wa held at the fibnr/i mam office in New Roads, La. on November 3. 2004 it which time the Bond ofControl flmn»Uy adopted it The Bond of Control has ifae wfliorty to nakc changes cr iinondiMi» wiUiin varicw budflet
lmdgetwuai^^ idedofe*
F.SNCUMBRAMCES
Tlie library doei not we encumbrance accounting.
G. CASH AND CASH EQUIVALENTS
Cadi include* unounta in demand dcpowta, Jntttefft-taring demand deports, tod tnw depoiiti. Caih eqnvdantB include•nunntB in time dopoita and thon mvestoente wifli oripntl maturitiw. of 90 dajn. or leak L:ndcr state lew; fhe libmy maydepofiit flndi in demand depooti, udErcat-bcvuig ilttatnil djdpoilci^ or tkuc dcponls wti state beoki orgejiiaod underLomuana law or any cdier State of Iho UniWStateijVUKier ox liwi of the United States
tt INVESTMENTS
IflheorigintlogturitiM ff Jmntmrnta fnmrH Qn ^y, ^vsy ffly f^ff1'11*^ •• «"j *"* »; hffui»i»r £f th» m^.-faMi tn^maii-a »^ an rfyyt «•
OASB SlatBUKDt Na. 31 alkmft tbe lihnry to report at Kmortized met money market mverttaeott and partk^adiK intmat-faming inwitmant CfHUmPtt thfft hHV? • FBtmim^g maturity M tima of pMahaaa nf fflie year nr laa^ pnvided feat fte ftir vahieof those invcstaKnte g not AlgriJ^am^ affected by the iniyftkujenl of teMoney mecket investtneots are short tenn, highly liquid debt inrtnimenti tart mcludo U.S. Ttcaiury obUgiuoiii. fineren-unnnK investment contact* [uchdc tnne depoaitt tndi financwl iutitotiocn (mch u certificate* of depcwtX reporcfaaKagiQcnrartiy and guaraiaved iirvaitri^
L CAPITAL ASSETS
CapilpJ aBsete are c«|Klafized Bt historic^lecorded at ca^M tjaeli at ttidr catx^^S300 or more for cqdtalizuig capital tMcti.
CspU anets are recorded in the Stfltenwct of Net Atteta and Statement of ActivhiH. Sbc3 fturptuB suets an fold ftr mamount vnen declai
16
POINTE COUPEE PARISH LIBRARYNEW ROADS, LOUISIANA
NOTES TO THE FINANCIAL STATEMENTS
depredation prapora. Att capital oneta, other than land, are depredated uaiog tbe stnugfc-Iiiie imfcod over the following
20ycm* Improvement* lQ-40ymn
Equipment ft ftnuture 5 yean
LibarycoUectkMi 5 -7 years
X BAD DEBTS
rawould bdkate Ac mudlectibiUiy of theperticularreodwWe.
K. COMFENSATTD ABSENCES
The KbnvyhaBlhe bflxwii^polkyi^^
The Uhrtry Dbector eam» the fcUowmgvacatiiMi:
Ycara of Service Yaattffl
lyear ID days per year2 yean ISdiovper^ear
20 dtjtper year
Fqll-timc Profettknml ataff earns the ibflffwlqg vacation;
YeaaofServfca Vac rim
lyear 10d«y» per ywrpayHhlc after rixmorrthiEach wcoceding year of
Mrvica after 10 yean lOdtysphBOoeadditiatii]dBypeTycartipto20d^i
PidVtime library enqrfoycei earn die feUowipgwcatiDn:
YBBfaofScfvice
1-10 IGdaysparyear11 or more I5da>speryear
Ifttra H ndpoatdbJe or create* an ueufae hariaUp OLtftoGtt&cyot or the library,uniucd vaceJicn in thefint quarter of fc» next year. Any unnaed vaetfun u fivJfeiLcd afler thii flfieevHnooth period. AnyenqjkjyeeredeMngorirtb^wfllbep^ Ptrfrtirae«tqdoywa earn a proportwoate fhare <rfDocanber31» 2005 wu $1 83.
17
POINTECOUPKE PARISH LIBRARYNEW BO AD6, LOUISIANA
NOnB TO THE FINANCIAL STATEMENTS
employees cam 12<fcy»of wck leave rod 3 day* of emergency leave par year ifter fix mootiu of continoausservice. Sick leave may be acwnwlHttd^ Etart^aacy have does not
iatn^
L. KESTWCTZDNirr ASSETS
For gowmmnfrwide atatemert of net MMt^Drtawefc are reported w restricted *1^eUher
1) externally Invpncd by creators ( such as debt ooveoanto), cnmtora, amtributna^, o- Inn or irpilitfinm of rtbergovernment^ and2)
M. FUND EQUITY
In lihe fimd financial MBtements, govmnna^iition or an legaOy mtricted by outovto parties for UK fbr a specific pupoi& An/ desigDatitm rfimd balance
N. USE OF ESTIMATES
ThepiqiantiDn of flnocid itBttiD^to nuke otimitei Bod aMuo^doaa that affect Ao nportod muunb of aawb and IkMHdieB at the date of ti» fiDancialMflicmeott and the reported amounte of revalues and apcnflea during ttw reportine period. Actual rcmlb could differ fiomtbou estunates*
Final UnfawcnbleActnii Variance
Now
LEVIED TAXES
The following is a Bummry of authorized and levied ad valorem taoca:
Authorized Levied
aintenance Tax 4X*3 +^3 4.05
Tto fcUnwng ara the priuc?«l taiq^yen for fce pariah:
IM Generating EloctticEnieigyGulfStitei ElectricBP Amoco OllftGaIMflnPadflcCorp RailroadColonial HpeUaaTrflmpCTitinffroil pipeuDe1
TexuBaabcm PipcKnc
Total
NEW ROADS, LOUISIANAIS TO THE FINANCIAL STATEMENTS
S
L
AaaeatedYalUStHfl
97,317,82022,338,450
5;W*/«)53,720,3803,073,850
Hl.Ma.MS
% Of Total
33.81%7.73%5.51%
IJM
U3H
Ad Valorem TaxRevenue fir
5392,16889,62163,951
14,806
tfiQQJM
4. CASH, CASH EQUIVALENTS, AND INVESTMENTS
folibwytavcuhairi
(cr the retuttngbrik balances) o^ be leoffria^^ bant The market vatoe of foe pledgeddeposit wife tfac fiscal agent Thrte aecuritieft an held in the namo of Ihe pMgiqg fiscal age^b«nk that it mutually acceptable to both parties
InveataiG^ no BtBb^ tf wrt» banng inttM ual to mCrwterthm 90 d^ totaling $549,067. At Dwanbff31,2W^
was S],019,2S8. llMW depoA iro MC^^pM^d •ecintica bdd 1 the autodial bank kiAe name of tte fiscal ageut bonk.
Ev«fl»^ the pledged sccurkics arc omiiden^i^^3, UlLS.39:1229impo«tartatuti^requiwiD^OTdays <rfbekgi»cafed by tbe library that flie fiscal »ff^
RECWVABLK8
The following ii a soamury of «oeivaWeiatDeoeiDber3U2005:
Class of RaceivBhle GeMoJFiind Total
Ad valorem twsesState Revennc Sharing
$ 1,016,770-0*
Total] ft i jm^aa
-0-6332
«. CAPITAL ASSETS
Capital B«tt and depredation a^
POOTTE COUPE! PARISH LIBRARYNEW ROADS, LOUISIANA
NOTO TO THE FINANCIAL STATMENT5
Cost of capital ueets,December 31, 2004
Addition
Dweniba-31,2005
December 3 U2DD4Addition!Deletion
Deomber 3 1,2005Caxtfdd awetjnci of aocuomlafeedDcpcwdatw^rtDwerabcr 31^2005
A
S 1,317,577-0-
1S1XS22
302,71432,831
333.615
LibraryCottectioB
(1,725358142.473
L
1,234m138358( Mflll
1395.947
J 335,88245,889
202,94036,176
S 15,761-0-
' •**
15.761
Totil
J 3,394^78191,361
f
1 761 1,756 73-0- 207.365
f
ISJgl 1944.13R
$ :fc *
«xpeue of $207,365 the yetr ended D^^
»««fc T ihtwy hiff ^ • Mf tn «iH«rfnn fTh* rlatlvwtM rnlfatAin) anH • hhtnrirail ttM«>f»
ibr, n^ praMTvedt lhai h IB th» polky cf to ttovy Atf
7. FEI6IONPLAN
?fcn Description^ $n**™ti*iy d] ccnpbyeoi of the Ptrime Caqm Pariih Libmy are rownben of the Pinxhkl Bnqrfoyeea'Retirement Syrtwn of Louicima (SyBtonX • cott4hadi]§, tmiWpte^n^Jloyer defined benefit pentim plm «dmbdiaeved by «
Ihc Syttem fa compoud of two distinctproviawra. All employed of the librtty an mcnibflrfofPlitnA.
leut 28 hoim pn w^ «^^puuhofiBcUs are eUgibte lo pnticapate m the System. Under Plan A, eniplojeeawiM) retire* or afler t^e 60 witiaClewtlOyoon of creditable icrvke, at or after age 55 wfc * lout 25 >vait of creditable ierv$oei,cr it my Bvttirtleirt 30 ye«no^creditible tetvfee en entitled to a mirwnent benefit, payibtetnond^e^ year of credhihleMnrka However, fcAottcttp^^
1 1b0 bvwft ii eqwl to flw percent «fft^ avetige i^^before Jwnwiy 1,1980. Final-avenee ntoy i» As employDe'i avtfageinlwy over to 36 conietntwe or joined 11^{«DdDcefbeh%tKtttvecaee. Ettqilpyee«wtu>tiainii«tewilhatlcterttowididraw ftwir onpbyve <w*rffciHmit oa^y ntire et tie age* specified abow and receive (he benefit accrued to thei date of
TTie Syftem uanei an annual pubKcjy awilaMa finmciil report tot iaclmto financial JUteuenti and reqirired gyplminrThryfrrtfMSy«tBrm ThrtigMuMiBiyhflot^^
P. a Box 14619, Bfltaa Rouge, Lonbuna 70898-4619, or by caUinft<225) 928-1361.
* UnderPlmA,ioeiMberi«riqoir^byat^«taditotooo^Tbecunentiiteii 12.75 pecwnt of imraiJ covered pa^roD.
20
POINTECOUPEEPARBHUBRAttYIOW ROADS, LOUISIANA
NOTES TO THB FINANCIAL STATEMENTS
Gnriributiant to the Syrian alia inclnde one-fourth of one percent (except Qrlenai rod Beet Baton Kongo parishes) of the tnet
rtknuiEly on the uMei of fourth Itooofttribtttairequiraa^^atGCttabHahed«i^Mayb« anieodfidbyftitoiWutoL Ai provided by R.&. 11:103 OB employ ontributioni ire dotonnntd tyarturt vifartuErfmiutyectttctangee^ The Llbniyicootribudcxtt ID the Synem mder Ptan A for the yam ending December 31, 2005, 2004» and 2003 won 136,168, 937,779. and$26361 respectively, equal to fee required
$ 4,406 | 4,40616,686 16 686
43^95
S 64J86
9. LITIGATION
Then is no- fit|gitibapeiidiiqft4iBw^31,2005.
10. KISKBIANAGKMENT
llie Pitmte Coupe« FiriA IJto^ •theft wtfrthapowRfc related cliim^of occimeowi There were in npn&Drt ndixti^
COMPENSATION PAID TO BOARD MEMBERS
No- cotnpensrtiaD wu pud to bcMid manben during the year ended December 31, 2005. Hie following It a Urt of boardinenibatk and teftfi
Soard MBtriogf
TilghmmMoorc Dooembcr2007Karen McLanore December 2008Ruth Major December 2009Grace Hebert Deconba2009
Dec«hber2005Dccedaber2006
Ga>lcDixoa Deceodwr2006
12. FEDERAL HNANCEAL ASSISTANCE PBQGBAM
The iJbniy receive fbe fotkiwing ftdertl fliui^^
21
POttTCE COVPEE PARISH LIBRARYNEW ROADS, LOUISIANA
NOTES TO THE FINANCIAL STATEMENTS
Federal Gnnis/Title
Deportment of HomtJand SecurityPassed toough Lotidanft Office ofHnrnrdmri Scairi^r ft Emc^eocy Frepnredpett:
PnbficAwstawe
FBMA-I603-DR4A 97*0(36
CFDA OraotonNianbcr Number Bxpcndtoires
FBMA-I603PA 7,411
Tfau gnrt wu provided to »^ local gpvcnim^fix* dcbdnh to&ovat, mo^eocy pratoctivc mantra and Ifao rqkBiri rBrtoratiopt leujutructna or RplBocnuot of pubHc
22
REQUIRED SUPPLEMENTARY INFORMATION
PQIMTE COUPEE PARISH LIBRARYN€W ROAM, LOUISIANA
GENERALFUND
BUDGETARY COMPARISON SCHEDULEFor the Y«ar Ended December 31,2006
ORIGINAL FMAL
VARlANCEWrmFINAL BUDGETFAVORABLE
ACTUAL ^UNFAVORABLE)
REVENUES
Ad valorem taxesIntergovernmental revenues:
State grantsFederal grantsState revenue charing
Interest earningsOther revenue*:
Local Grant*Fees & charges tor sefvtoe*Fines & lost bookodtecttonsGjfts.danaUons.miac revenue
Total revenues
EXPENDmJRES
Salaries and related benefitsLegal & accountingInsuranceMaterial and supplesRepairs & maintenanceUtiHtieeand conmnunicatjortsCapital outlayIntergovernmentalOther operating services
Total expenditures
$ 911,720$
13,5000
34.00013,000
03JQO2,000
50097B_420
562,5359,000
11,60049,55078,60059,950
160,135
047.0DO
97&420
911.720 $
13.5000
34.00013,000
03.7002,000
500978.420
562.5359.000
11.60053.15078.60059.950
240.18542.00046.000
1.103.020
1,006,801 $
tr,eo70
34,41829,929
04,6722,7241.210
1.007.560
468,3246.595
11.57035,66268.35767.333
191,36143.29536.22D
950.707 _ _
95,061
4,1070
41816,929
01,172
724710
119.140
94,21140530
17.496(9.757)(7.363)48,624(1.295)9.780
__1S2.313
23
POINTE COUPEE PARISH LIBRARYNEW ROADS, LOUISIANA
GENERAL FUND
BUDGETARY COMPARBON SCHEDULEFor the YMF Ended D«c«mbor 31,2005
EXCESS<D0flci»ncy) OF REVENUESOVER EXPENDITURES
OTHER FINANCING SOURCES (USES)ffiHii in
Operating transfer* outTotal other financing sources (uset)
EXCESS (DEFICIENCY) OF REVENUES ANDOTHER SOURCES OVER EXPENDITURESAND OTHER USES
FUND BALANCE AT BEGINNING OF YEAR
FUND BALANCE AT END OF YEAR
ORIGINAL
0
000
0
0
5 OS
FINAL
(124,600)
000
(124,600)
124.600
0 S
VARIANCE WITHFINAL BUDGETFAVORABLE
ACTUAL fUNFAVORABLEl
146,853
000
146.BS3
1.789.130
1.943.3658
271,493
000
271,453
1.664.530
1.943.396
SUPFUtMttNTAL INFORMATION
POINTE COUPEE PARISH LIBRARYNEW ROADS, LOUISIANA
BUDGETARY COMPARISON SCHEDULESchaduJa of ExpandfaiiM
For the Year Ended Drambar 31, aoos
Salaries and related benefits -Salaried and wages
Employee baneffe:Retirement contributionsGroup InsurancePayroll taxes
Total aatartos & related benefits
Materials and supplies -Printing ANmflngRentals-otherMaterials ft suppliesLibrary materials - serials, ate
Total materials & aupplies
Operating services -Legal and accountingInsuranceRepairs and maintenanceUtilities and telephoneTravel, dues, other prof aeivlceetntergovefn mantel
Total operating services
Capital outlay-Acquisition of building, fixtures, & equipBooks, ate.Audio & visuals
Total capital outlay
ORK3NAL
$
jj
$
$
$
f
$
?
407,096$
53,30776*07325.970
5S2535 S
3,000$17,40029,150
0
49.550 S
9,000$1 1,30076*00059,95047,000
0
206.150 S
20,000$11S.1B625000
160.185 4
VARIANCE WITHRNAL BUDGET
FAVORABLEFINAL ACTUAL (UNFAVORABLE*
407,095$
53,36776,07325970
56 .63f S
3,000$17,40032,750
0
53.150$
9.000$11.WX)78.600£9,96046,00042.000
247 160 S
100,000$115,1852fi.OOO
240.185 $
368.842$
35,16854,769
6.745
4fiB32i$
1,993$5,930
27J290
35,652 S
8,595$11.57068.35767,33336,22043.295
2GB 370 3
46,889$122,51513.057
191.361 *
38.463
17.22921.30417,225_
94211
1,00711,4705,021
0
1749B
40530
(9.757)(7.383)9.780(1.295)
(8.220)
51,111^330)&043
48.824
MAJOR & MORRISONcraxxniD KJBLXC ACCOUNTMTTS
iziv cam./ PC nj»wmii XMBZKRK orMMKA, MVID, CPA, PC CUVXIIMD WBLXC JKOOODRlOm_ flocnatrr or lODXauwiL
CERTIFIED HJBLXC AocotnrouvrsTON P. mJOX, CTA (1951-2005)
REPORT ON POTOP^COOTBOLOVmi^^AND OTHER MATTERS BASED ON AN AUDIT Off FINANCIAL STATEMENTS PERFORMED
IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS
BoKdofCmtrolPotato Coupee ftniih LibraryNew Rotdi, Louisa
We hue MMfited the jccmapmying finmcial Mtfemeatt of die governmental ictivitiet and each major fund cf flw Pnidt CoupoeFtddi Libmy, New Rood^ I^I«»*I«H> A Miapouent iddt of te Pokde Coqiee Fnh Police Juy, u rf vid fcr ftw y»ar ndadDecember 3 1 , 2005, ufokii oollecfively cotnpriie fte Uhnry** baric fintocU i*»*^> md bno wucd our nport flunoD dated
Ae rtmdadi gfplfeable
In plinitiDg iod perlbaniog oiv andit,to diterome our uriifag prowdnrni fcr the purpoo of gcpn»any our opjajgni <m the fingici^l tttt<nm<i xd pot to provide «iqpinicn vi tfia lEden^ ootot €vv finaDdd i^neoMMRilx dteclQiC «fl nwHcr» in Ihe internal control dmt m^it be materiil wcelamid. -A nutoriil wcdcdCB • • Rpcftiblcoondttku in wtoidi ifce <Wgn or operation af QmormonrftiMmtenMlcaatrdifae riik dwt miiBtBtenwnta rnuicid by error or fiend b amouvto flut would be nutoriil in tditimi to the furatiil giii»iimii \nrngwditod nuy occur nod oat be detected width e ttoely period by employees in the pound course of pcribgning fceir uaJgied
We noted no mtiten kvolving the udm»l control over financial reporting «nd ito opffrfon thit we ccmWo- to be
*»H Other Matteri
Aa pert of obttinuig neeoneble emrance ataawhrifacrtfie Pottoim pertaned tefb of ito coi ^mith u*iiA nnnU K«UR • rl «rf MtH ttMfttrhl ^flfcrt- MI am Arturmfnafinn«miMW|«M» mt ui nnn «UR • r « r f Mt ttMfttr ^ r t - MI m rturmnafnn ffnana «W fi«rf «mnfim*> oWBVCT,
providing aooptniro on cogqiljtmce wife ti^•n opinion. Tte TMM|M «Pnupte^m HMelnMii nn inrtmaM «f iKwinfmyli*ftM! m-ftriv*f ttWtwa 4mf ana f»qnirBH to harppnr im^«T
Ttti repot ii intended fa ta infametknPotato Coupee Pariih Libnry*i •"•"•up"***'*, end the Legislative' Auditor for AQ SMB ra LouuniM, end is not Intended to be sodfNwM "** * naa^ fry anym? otfitrthsfl thfflg tpecifiri pHrtfeti Howvvo; um report is A ittstttf of pubuG fecoid sod rtt dutribution• oat finitcd.
7Vi^._:^Mtjor end Moriaon
M«y3t2006 ^ '26
FIM- OFFICE BOX Itt, NEW ROADS.LA TOM -FHONE 019 OWOt - FAX (U9) A9MB9S
POINTRCOUFU PARISH LIBRARYWew Road% Lomifeia
SCHEDULE OF FINDINGS AND QUESTIONED COSTSAe of And tor the Ynr Ended December 31,2005
SECTION I - SUMMARY OF AUDITOR'S RESULTS
Financial!
Type of auditor's report lamed: Unqoifified
Intertill control over fltumdai reporttog;
MidemlweakD«H(a) identified? _ YM X NoReportkble condliion {«) identified not
oomidared ID be materiel wMknneinitf _ Yia_X _ NOM reported
Ytt X No
8KCTJON H - FINANCIAL STATEMENT FINDINGS
There were no financial statement finding!.
27
POINTICOUP1K PARISH LIBRARYNew Road* Lpqbiua
Samuiry Sekedob of Prior Aidlt FlndingiBor TTw Y«w Ended Dmnlwr 31f 2009
FbcaJ Year Plumed ConoctiwFSndmg CotTWtlVC * Actioo/PartUlInitially Action T^ken Conective Additiooal
Qocumd Diacrition t fftnJhifl fYet. NOL PaatJaflv
Section I - Intend Control and Cmnplimee Material to tbeFb«DcialSteteiD«rt»:
There wwt no prior year widit finding!.
Scrtioa II - Internal Contra] and Con^lianccMiteriiJ to Pbdeirf Award*:
Not applicable
Section m-Mana^mMl Letter
No wwiBgemEnt letter wu iuuad.
28
POINTECOUPH PARISH USURYHeir Road* Loohtan
Corrective Aetkm Plan fin-Cur rent Ymr Aidtt flMdHqpFbr Tie Year Ended Dmnbcr 31,2fl05
Section ID -Management Lctteit
No *****£?**& tetter wu uiued
Namoof AntkfpotedCorreotivft Action Ptaated Contact PCTMQ
Section I - Infienud Coolroi vui Cnnpl^^
Ttoe vera no cnrrant ycv ludit {