st. john the baptist parish council - lla default homepage · 2020-02-02 · 45 st. john the...

45

ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA

COMPREHENSIVE ANNUAL FINANCIAL REPORT

Year Ended December 31,2009

Underprovisions of state iaw, this report is a public document. Acopy of the report has been submitted to the entity and other appropriate public officials. The report is available for public Inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court.

Release Date

Submitted by: ' Department of Finance

Patrick T.McTopy Parish Financial Adrisor

INTRODUCTORY SECTION

CnnS PAGE INTENTIONALLY LEFT BLANK)

ST. J O H N TBDE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA

COMPREHENSIVE ANNUAL FINANCIAL REPORT As of and for the Year Ended December 31,2009

TABLE O F CONTENTS

INTRODUCTORY SECTION

Letter of Tnmsmittal vi GFOA Certificate of Achievement for Excellence in Financial Reporting xii Principal Officials xiii Organizational Chart xiv

FINANCIAL SECnON

INDEPENDENT AUDITOR'S REPORT 1

REQUIRED SUPPLEMENTARY INFORMATION

Management's Discussion and Analysis 3

BASIC FINANCIAL STATEMENTS

Government-wide Financial Statements:

Statement of Net Assets 15

Statement of Activities 16

Fimd Financial Statements:

Governmental Funds:

Balance Sheet 17

Reconciliation of tiie Governmental Funds Balance Sheet to the Statement of Net Assets 18

Statement of Revenues, Expenditures, and Changes in Fund Balances 19

Reconciliation of tiie Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 21

TABLE OF CONTENTS (CONTINUED)

Proprietary Funds:

Statement of Net Assets 22

Statement of Revenues, Expenses and Changes in Fund

Net Assets 23

Statement of Cash Flows 24

Notes to the Financial Statements 26

REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS

Schedule of Revenues, E}q>enditures, and Changes in Fund Balances - Budget and Actual - General Fund 72

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual-Roads and Bridges 74

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual -Economic Development 75

Schedule of Revenues, Esqjenditures, and Changes in Fund Balances - Budget and Actual -Sales Tax District 76

Notes to the Required Siqrplementary Information 77

OTHER SUPPLEMENTAL INFORMATION

Schedule of Council Members and Parish President Compensation 78

Fund Descriptions - Nonm^or Funds 79

GOVERNMENTAL FUNDS

Combining Balance Sheet - Nonmqor Governmental Funds 83

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonm^or Governmental Funds 87

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Criminal Court 90

u


Schedule of Revenues, E^qienditures, and Changes in Fund Balances - Budget and Actual - Civil Defense 91

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Street Lighting 92

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Health Unit Tax 93

Schedule of Revenues, Expenditures, and Changes in Fund Balances - B u d ^ and Actual - Juvenile Detention Center 94

Schedule of Revenues, E}^>enditures, and Changes in Fund Balances - Budget and Actual - Airport Aufliority 95

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Recreation Fund 96

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - LaPlace Volunteer Fire Department 97

Schedule of Revenues, E}q>enditures, and Changes in Fund Balances - Budget and Actual - Resale Volunteer Fire Department 98

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Westbank Volunteer Fire Department 99

Schedule of Revenues, E}q)enditures, and Changes in Fund Balances - Budget and Actual - Garyville Volunteer Fire Department 100

Schedule of Revenues, Expenditures, and Changes in Fimd Balances - Budget and Actual - Fire Services 101

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Communication District 102

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Ambulance Fund 103

Schedule of Revenues, E3q}enditures, and Changes in Fund Balances - Budget and Actual - ARC Maintenance Fund 104

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Bu^et and Actual - Senior Citizens Tax 105

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Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Convention Center Fund 106

STATISTICAL SECTION - (UNAUDITED)

Schedule 1 - Net Assets by Component „.... 107

Schedule 2 - Changes in Net Assets 108

Schedule 3-Fund Balances of Governmental Funds HO

Schedule 4 - Changes in Fimd Balances of Governmental Funds 111

Schedule 5 - Direct and Overlapping Sales Tax Rates 112

Schedule 6 - Assessed and Estimated Actual Value of Taxable Property 113

Schedule 7 - Direct and Overl^jping Property Tax Rates 114

Schedule 8 - Principal Property Taxpayers 115

Schedule 9 - Property Tax Levies and Collections 116

Schedule 10 - Ratios of Outstandmg Debt by Type 117

Schedule 11 - Ratios of Net Graeral Bond Debt Outstanding 118

Schedule 12 - Direct and Overlapping Govemmenlal Activities Debt 119

Schedule 13 - Legal Debt Maigjn Information 120

Schedule 14 - Pledged-Revenue Coverage 121

Schedule 15-Demographic and Economic Statistics 122

Schedule 16 - Principal Employers 123

Schedule 17 - FuU-Time Equivalent Parish Government Employees by

Function/Program 124

Schedule 18-Operating Indicators by Function 125

Schedule 19 - Capital Asset Statistics by Function 126

IV


REPORTS REQUIRED BY GOVERNMENT AUDITING STANDARDS AND THE SINGLE AUDIT ACT

Report on Internal Control Over Financial Reporting and and on Compliance and Other Matters Based on an Audit of die Financial Statements Performed in AcfXiT6ms:/&vAih.GoverrmteTU Auditing Stctndards 127

Report on Compliance t h Requirements AppUcable to Each M^or Program and on Internal Control Over Conqjliance in Accordance With 0MB Circular A-133 129

Schedule of Bq)enditures of Federal Awards 131

Notes to Schedule of Expenditures of Federal Awards 134

Schedule of Findings and Questioned Costs 134

Summary Schedule of Prior Audit Findings 140

Corrective Action Plan 141

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ST, T H E B A r T i ST P A R I S H

Jims 17,2010

TotfaeBonnableBaiidkBreasden^ ConncilMEaJieraaidthoOfeensQfSLJMmrfieBfl^ .

"lite coBQfwiieaBnâiiiBidfiiiaMatfjqwMrtof&Joliii the Bqptte ibr die y i a ended December 31,2009» is haaby wilHintfrwl as mamtotfti! Irf die S t John Haa Tia^SA VtBoAi Bbme Bole Gbatter and stste statutes. Tlie Home Bide 03sstBt and the slate statutes icqeae tibat die PlBrisb issue gtnwial^ & legiiA cm its finanrawl puailiwii and activity, and tbat an indGpement fins, of certified pubSc acoonnbnite sodft dns r^QitL

AflansBBioenE jcci^miijj fiin ppfwpimiiwiffy jgor im iify]fw | ' y||<|!)B!y sncl ^ Mui iiify Qc ]ne ^ HMWUMUI i^ B

wMriHJiied itt dris repent based Bpca a ccnnpiictoiaive fiamewoA of intemd control ibA it has cstdUBdied fin-tins pmpose. Because die cost afintemdcontraidiOQld not enseedsnticâted bcaefh^die<JifaaireistopiDwdereascBMiMiviHflierdianriteofati» Bssmmotm riiaf IIIB fiitfîiriwi shrtemeiits are fijee o f a y matedd grisstatBmeftfs, To A e b e s t o f oorluxnriedfiBa&dbdie^die cndoscd data aiie gccuBBte in all material lespecls and are iqportcd in a ffp"**"**' desajdued to ptesent Jakly die financaal poaitiaa and opcrallug ucdvilies of die BaiidL AH fedosores necesaMiylDeadbilcfliBiieadertegMnannndenrfaiMlhigofdieBBpA'sfiiiaacM fi^^n miMBioedL

IbB Compxcbenave Annnal ]?inandal Biôrt is pyreaented in fimr secfions: iuUodudmy, ffnannaj rtatfrtwal^ and iqpwts regmced t y Ooveuuaeui AndMng Standanfla. The iuiioJueimj

manqgemeoTs fiscosaon and analyas CMDfcA^ haac fioandd riHlemeiilf^ nequied supplemental iiifiHuwIhw and odter raqiptanental infiwnwtkM^ as 'WCH as die indcpoident auffilm^ npcKt t h e MDAA innne&tetr fidlows die s ^ ^ ananadvein&odncdoiôvennewandaoal tôfdiBbasfcf inanddstalaneol^ M D f t A i s a complement to and diodU be zead in wwyHiirJUHi y/riAk dns iimwuiiiityi letter. I h e slatistica] sec&m jnrihwfw sdtecled financaal and deniogui|dnc i n f i nma^^

IheSaddi i s ieq imed to imdeiBO 8D annnd s S i ^ awfit in ocBifiKii^ S i i q ^ Andit Act of 1996 and U ^ Office cflibnqsement and Budget C b c n ^ rfState^ Incai GmamnMBli^ mA 'MhiJ'tnBf n•â^l»B^1^l«rf' TiifeiinpiMm w^sÂ to tWy ringle amJit, inefa^mgdig firftiAilft «rnM|Wii 1iiniit>a niPPftJfffli A^fflwH ^^''^'rCP ^ ^ 'I'ffiHlJIHIIBd CTBtB^ midanifim^giqptirt«<MhitenBitcBm»mlimil<ininpniiiigi^^ ofdnsvqNxrt.

1801W. AiiBne Hwy. - laPboe^ loulâna 70068 C98S) ^2^569 • EftX: C98S> 359-5005

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smomnBEB&FnesrnuBEBH^. StJtahttAeBsplhtBuistislocateJingcwaBafltrâririma^pBrtofdieindoslpd

p»—iiiM|y ffi diî farpst rifies «P y i r i i i^^f^^îti^ pmuMga an^fe ofipoiUuuly t o t a l s advaidq^ rf the commetdal, "T*ff«'™J, and leQteB&mal lesomoes assdaUe inbofli AsctioaoL SLJblmBBciahhasaaesdmatcdpapidadnofSO^DOOandcovaBa219's9n»B n ^ a r e a . It is one ofOecBeiiver parishes Aatoompnsede Fort c f S o n & I x a n s ^

The ecoBonnc base of S t John die B^liat Bsridt fa dMnSnated by die pctmcliBmual, gtali^ and sted industries^ rfndi flonndi dong d » h f i s d s t ^ Biver fiomBatm to dm Goif (€ MeadcoL Bs h a d wodditt blNH-fixG^ o o d e a t tran^CKtBti^

Ji^tbeBîtistMdiaaldealpiovectfiffbadiess investment

KEEintiiiiGianziir

A Bkmie Bnle Chartei; inludi was qpproved on Moveodier A, 1980^ CBtaHiiaifd dm Baindirs oana t if stem of sovonmei^ The Paridi operates under a preadenfrcooacil

XhePBriABmfidentisdiBdriefcsttulirooffioffofdmfaiiAieapoHMMefin'cagy^^ dm poGdes adopted by die S t JJuhadmB^dstBarishCoondl audferdmafanriiainttian JiiertTun mid Gupecvision of all Paridi dqHitineid% euyduspee^ gflEwag^ and lyecial tetricta TheBMJAPreaidctfsribsBfitsanopeminigandcigbdoud^bo^BettodmCouncil

The&3cdMdmB^pdstlPaiiACDniMflfflcCounril)isdmg)¥eBMi^ga^ Ae B> ifat BsridL The GoondS ouiisbCs of mne meaibero of v^Gii seven meatfwas are dertwl to BBftcsBBt esdi of dm tisiidif s seven felricts. Tfao niepiieroam dtectedfiMi Miwb wienwcr^vSsious v/vk eadi mwismp g^pesenting qppmdma^y fifly pacent off dm PaddipoifiiatiQaL TJmCpumaldeclsadrinBanandife&dBdnnanfiJomamnB^gitsim menbenL Tim Ooonril may levy and coMect taae^ qpead asmsMiaag^ seofee dttigea^ Ecense dhai:geik fies and odiff iBvtane^ aid bonoRr foods in sncb fiiiiHaliiHiH ppgi ded ty law.

The financial malenwaits of dmnqpodoDg atfity pteseat dm primaiy govenmnd (Sm BsridO and its ooooponcat mdts as reqmied by snenOr a c c e p t Ihe hsaio cntemn ftar drtPiiiiiiiing vdicdier a goveuuBeuld depactmenl aseaof, imlirnlioi^ oommiwann, pubBc anflwii^y, or odier gpyenmieglal oiganiza&m dmuM be JBefaded in a pamiary ffMWi iimiuiliil nmfa fiwinriiil al«rtwnHilii iif finom^ iH.,. u»rt| ,,-B|y

Hnaneid ar-onHirtaWBly indndes dm qppoiitfment of a voting mqoiitjr of dm iagwiiiwliuifeacwcnnagbodyanddmabiaycfdmyhnaiygoiw^^ ^ n nwiitftniyiiijjiiiiMi aw jFOmmnla a HIBHIAI hwfuffiiyâmfeirrMmMfc^. B i a d £ i i a \ an oqgBinzBdcn vddcli Is fiscailty dependent on dm primaiy govenmietf d ^ jntibe iqwidiig cafiiy.

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The component mdtg noted bdow are incindedht dm ftpdfaiqyodjqscnti^gdicr as blended i^""]""**"* mats or as diauelaly pteseuted ooBogponetf units because of dm t iMiMu iflft ^dtoroperatimial <tf finanoudidadmisUîii^dmP&DndL

p|ff**nfHil i ?o f f i nnp?* f t l " H " ^ I JiJ • L \ n i f i i T i f l r 1 1 ^ r 7 7

Qannnal ConitRnid

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St T'rilritfrBifflitfyBriA'ôntiiff''^t»'^'^ ficill&s OioiQbaot dm paridL Over 1,600 dnldten and adnhs iMilhJjpaled in parish qponsored acdnlies in 2009^ ipdfie nnnmraas odofs eigoyed dm " ^ ^

dm Swâtf^* of dm bafl fidd ^ ^ Gkineody^ tte parish is mdcbg awbftioml n iHpti^jM[^]H^^îiy^ /^ esumncoûB ttwrBWlnffff^* rwiPjiiityT

hi 2009, St JohnMdJjybB fcBrtwn 11 y y old team-was State Chnaifm^ trndoedidl team'was State nmncT iqi Sk Bodk teams advanced to dm MBBODU XouDunietf trfwefim 11 year oSdlemn finished hi fimdiplaoe.

Bi basdttll, dm 8, 9,11,12^ & 13 year oid teams BB advanced to dm USS&AL Wodd Sedea. The 13 year d d team becâe Wodd Series Champions as wdl as 2%dioBiai Ctamqôn^ Indole dm 12 year old team vas dded Wodd Sena Ibumer-^ and 1 ^ ^ BimttB9p^lhe9year<dUieamfiidshedhidntdplaceaaddm8ftll jear old teams F™*^heo H* "ifflnOWCrft.

ZIiAMIUNG AMD ZONING .

St Joim dm Bqitmt VtoSA coaMinucs to capwieuoe gpnvdi of^mtumdes daring

piopadeni, and $14 :253 860 in reddential propeuSes is evidence of dm wmftdence dm chieeDs mid investment comnmndy has in §L John dm Baptist JParish. Bi 7O09 tim Pfanniqg and 2ioiA^g Hqiattinent issued a totd of IjDlO pecadls. These pendts Indnde imvr GQostnicdoBt addidcms^ lenovaiions^ indaslrid eaânaiona^ tiade and od ie rh^^ whted pemBtting acti^flies.

INBKArtfIXUCIIUIK mnKyVEafENTS

Bi ilfril 200^ S t Jbim Parish leddeots TMed fiff five Genenl OtffigBliQn Bcmd i ^rfdchtt»dedS29,50Dt000ida!&gtofliliHocunUnaiampBJccts^^

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The hiSkA ppupualiuBS ""feâ**^ ^famAw ID dm Iôos and Eîaid Water p38]d% imptovaneots a^ to t ooMtmctiooi to d n JSdgftA Coatdnase and dm East baefe Comdnose Aanea^ cousinKiins and impcoviiig diam^ canafa p m ^ a n d pmipiag rianttt drfmsandlBveeacoBStinetingaidiBBauvineprffficmadaLhiah^ and tiiT"'vf"»ttffff« iepdc% icnovadoos and imptovemeots to West and Emt bank paifci pi^8WnndsBndncrasdonfi«KdesandacqiiamgbBiMn8^<gt^»n^ adoSimnsO ****I*"*WH B ffMiHfnwnflffl Af a fuw*w* *ww

KU11J1EE HQXIAIIVJES^

OD J teniy 2fi 2010 dm & John ]taidi Commil adopted an ovAianee andKMbEh issoance off SlS/noÔQO of M & Btvnmmeat Bood% Series 2010 of dm S t lotat dm B^dst Pariah Sales Tte IXaHkt The finds are bebg issoed for dm poqmse of punter i i^ acqpdrin^ extanffiog and inQnvQiQ; semer hifiastrectnre and sewage w ftcilitiesL

IinXBNASLANDBIlJNaEIABS'CXXN'fBOIS

The Knance Pcpdrtment a naprmfaWe fer dm estribftflimmr and maintenanoe of an

dm aasets of dm fiariflii are safijguaided fioni kifi^ diel^ or iriJause and to ensure dm zcSddfily of jSnanonl nooids fir picpariuB financial statements in owifiHinity vridi geaenlly Boosted au4Hiining |winrip!rai The cooeept of reasonable assmance noofiDora dot dm coat of a oontral dmidd not eaoeed dm beoeffis QDG^ to be derived and dnt dm vdnatmsi of costs and bewefits lequiRS ostunates and judgements by

FoDond bndgielBiy accounting is enqdoyed as a nmiasBnmnC ooobol derice and bu BiBts areli^flflly adopted fiir dm genecAl apcdal leveune and eeteiprise firndsw Ihe levd of badgeiaiyconiralisatdmdepaitnieot/fiindlevd. /ppKOpriadonsdatarenoteapeDded orencuiiibere^ hpse at year-end.

Bodigets fir dm gBund and êc id levenm funds are adapted on a itto£fied aocnnd basRB of aoconofiag. Budgets Sir dm enteiprise fimds are adopted on an aocroal baak BodgBlaiy Ata fin-dm capital pngects fimis are not presented ^noe these fimds are bn^gded over dm fife of dm fcêcfive prqiect and not on an annnd bsais.

cASHBfAnAfiaaMDQnr

St John the Baptist Fsriah estddtdmd an isvestsmnt poficy by local oidinauueL The Vari8U*s priomy djecdve^ in order of iuveatment acdnties are: safigiaidiig of p r i t t c ^ investment fiqi^ly, and return on investment ThelRBridirspaitfiiGoasQf Oeoember 31,2009 ooosisls of interest beariqg ^ff^^ aeeaaOs vridt dm local fiscad

IX

GAIlXALASSBnS

The capitd assets of S t lofan dm Baptist B B I ^ are dmse c a ^ a l assets used so dm peifimnaime of primaiy geaenil govetnnient and borittess4ype fimdionK, As of XJeoendier 3 1 , 2009, Ihe f a r i ^ s C 8 | ^ assets amounted to $201,94^884 net o f

TWjijy |MrAWAfflCM S ^ I T

Tim Vsriah i s nsnred fiir geneni lidnfity, antoaoKAule fiafldC^, p i D ^ and v r a d i ^ s oooapensation. Bi addition, "various oooftiol Inliiiiqmw, indndiug pi^-euigtoynieat iftyaicals and dreg autecuiiig and an en^toyee safe^ pcogan^ have been l^pl*^llf F'*fP to «iiim»^«« mvatwî/Krtiallm Inaafe*

StJJDtodmBapdstEsr iAcominneatoat t iact imybugnesscsaannaByandcipectsdte Psiirif 8 sales tas: revenues to oootimm gEncEBiiqg sufficieat revenues b the fii^Bto due to constnicdoadevdopnienlsiyKMnnnghitimnearfiitttre. The ^ Biver ftoject CSafe land StuaBiB) Is «**«*«'«' to b q p n mmmiuUiuu dnchig dm fimdh qoaiter of 2010 m IAmitti t i iy,IJLThBStosagotBiflsirinbebu3tinardertosUasGaKleoiLTheeati^^

constnicdop jobs and an estimaled 275 peananent jobs upon oonyletton. Tlds coiMtiuution pRJect is eegmcted to I d m two years to oon^HetBL Also^ pioposmgto stait flonstmrtinn hi S t Jiohn dm B ^ t i s t f aAdi in late 2010 fa one ctf dm vvodd's leafiqg inspectioa and testiqg Ofg^mzations. Bapectocate ivodm on behalf of tfafing houses; lefinen and proAfceo^ to 1 ^ ^ pnrtect dnSr iirierests dnuugh independent mêcdia^ nwBSUiBtnent and *fflF^^ The toud pngect ccttt fa $75(^000 and auticJpBles oteatiag 35 fiuLtmmjobaL

The property tasdde vBhm hi S t John dm Bqpdst Parish fa eaêcted to inmntaStt a levd, of pondsteni^ onanammalbas l^ tfaerefin^ Ipaieralmg more piuperiy taa revemes fig Ifae'paridi goveoiaieDt S t John dm B]9dst]parid& fa d a o oondnn ffiineGtS *T*^li||g iwwn pH BBff nymffl "T*Tnt'Wt iK Mn-mwl rfmîiiMMi ipii|iiWBi[i npy-iity Bl mlffHlBHI towater and sewer hnptovenKots as aresnlt of various bond issoes.

iNnensaaaiTAinn As leqtmed by KxRuriana State Statute^ dm Bsririi has had an annual audit p e d b n ^ indfpendwt oetdfied poi£o MwaHinimilf Bdiowe ft Conâny, CFAs and Consn&anis. The hidppendcnt andioz's wepat on dm financid fllrtwirwilii^ vrinch fa indoded m dm f b u n d d section of dns iqK»l; has an imquaiSfied opiidoB fiv dm year ended D e c e ^ ^ 31 ,2009. The aafit meets dm requheumnts o f Tiajframa Slade t a w , A s q ^ a n d i t

under dm S h i ^ Aii£t Act of 1996 and idated OUB Ctodar AP133 vias nqimm^ yearendedBeoendierSl, 2009.

AWABDS

The Oovenaumnt Hnance OIBoen Assocfadoa (GFOA) owaided a Cettificate of Adieveaient fisr EsBcSienfie in IHnancfal Btportiag to dm Paridi fiy its ooui|BtihtBnsroB amualfinandidrqmitfiirdmyeai cudcdPBcendmr31,2008>, Ttuswasdmsevendtyear diat dmRgidi has received fljsprestjgjonsawaidw The Cettificate of Achmvement fadm Kjalieat ftaan cf lecpgifflKai in gowcuunciiiail aixwiinting and finandal tgrntlipft and its attamoiBOt rqaesents a ajgidficant accon^£dinie&t by a goveoDnmiA and ds nam^Semeot TUs report asdsSed bodi geDen% accepted aceooadi^ principles and qi|dic teipiiniiiierta.

A Cettificate <tfAduewcnmnt a ^gfidjEbr a period of one year oaly. Webcfievedntonr Guueut ooeupiancMBCTO *'**iip'i financaal n^NVt <'T"** iiffy * to meet dm Ceitilieate of AdueveaaeotPWfiianf s requiiwtwerts and VBO are sribmUlipg ft to dm GTOA to Ateiinhm Its r waff y TOf flwMiiPW flyrtiiM^lff

ACXNOWtfiDGraUBKT

I 'wndd fihe to taisB das oppntnmly to CEptess my ^precfathm to afi nmudiew of dm finance dqpaftment and odwr par&^iadqg eniployees^dm Qontrifanled to dm fnpGly pietMiHlion of lids i cpu t Addidooa^y, I wndd fibe to dmdb tbe Batmi Bre ieflEt and fiaridi Council fbr didr eondnoed interest and support in pibnidug and CQotediig dm optttfKKnsofdmBaridiinarcqpontihtoandprogBesdvoniaaner,

K IBiffHM 'J i^|lly yppmili^^rt

JteidiKnandal Advisor

23

Certificate of Achievement for Excellence in Financial Reporting

fkeseoledto

St. John the Bap\ast Parish Council, Louisiana

For its CmupBAensive Annnal KnancdalRiqpCHjt

fir dm Hscal Year Boded December 31,2008

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ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA PRINCIPAL OFFICIALS

RONNIE SMITH CHERYL MILLET WILLIAM HUBBARD PATRICK McTOPY

Chairperson Yice-Chairperson Parish President Chief Administrative

OfELcer/Parish Financial Advisor

COUNCIL MEMBERS

RICHARD DALE WOLFE STEVE LEE HASTON LEWIS DANIEL MILLET CHARLES JUUEN JACLYNHOTARD DARNEL USRY RONNIE SMITH CHERYL MILLET

Division A Division B District I District n District m District IV District V District VI District VH

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FINANOAL SECTION

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REBOWE & COMPANY CERTIFIED PUBLIC ACCOUNTANTS

CONSULTANTS A PROFESSIONAL CORPOBATION

3501 N. Causeway Blvd. • SuHeSIO • P.O. Box6952 • Metairie, U70009 Phone (504) 837-9116 • Fax (504) 837-0123 • www.rebowexom

INDEPENDENT AUDITOR'S REPORT

To the Honorable President and Members of the Council

S t John the Baptist Parish Council LaPlace, Louisiana

We have audited the accompanying financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each môr fimd, and the aggregate remaining fimd information of St. John the Baptist Parish Council (the 'Tarish"), as of and for the year ended December 31, 2009, viiich collectively comprise the Parish's baac financial statements as listed in the table of contents. These finandal statements are the responsibility of the management of the Parish. Our responsibihty is to express an opinion on these financial statements based on our audit We did not audit fee financial statements of the discretely presented governmental component unit St John the B ^ s t Parish Library, viiuch represent 5%, 11%, and 9%, respectively, of the assets, net assets, and revenues of the governmental activities of the St John the Baptist Parish Council. Those financial statements were audited by other auditors vAiose report thereon has been fimiished to us, and our opinion, insofer as it relates to the amounts included for the St John the Baptist Parish library, is based on the report of the other auditors.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by die Comptroller General of the United States. Those standards require that we plan and perfonn the audit to obtain reasonable assurance about Mêther the financial statements are free of material luisstatement. An audit includes examining, on a test basis, evidence siqjporting fee amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating fee overall financial statement presentatioiL We believe that our audit and the report of other auditors provide a reasonable basis for our opiiuons.

In our opinion, based on our audit and fee report of ofeer auditors, fee financial statements referred to above present feirly, in all material respects, fee respective financial position of fee governmental activities, the business-type activities, the aggregate discretely presented component units, each major fimd, and the aggregate remaining fimd information of St John fee B^rtist Parish Council, as of December 31, 2009, and fee respective changes in financial position and cash flows, viêre apphcable, feereof for fee year feen ended in conformity wife accoimting principles generally accepted in the United States of America.

http://www.rebowexom

In accordance wife Government Auditing Standarck, we have also issued our report dated June 11, 2010, on our consideration of the St John the Bs^s t Parish Council's internal control over financial reporting and our tests of its compliance wife certain provisions of laws, regulations, contracts, and grant agreements and ofeer matters. The purpose of that report is to describe fee scope of our testing of internal control over financial reporting and compliance and fee results of that testing, and not to provide an opinion on fee internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance wife Government Auditing Standards and should be read in conjunction wife this report in considering fee results of our audit

The Management's Discussion and Analysis and budgetary comparison information on pages 3 through 14 and 72 through 77, are not a requited part of the basic financial statements but are siqiplementary information required by accountiDg principles generally accepted in the United States of America. We have ^)plied certain limited procedures, viiich con^sted principally of inquiries of management regarding the methods of measuremsot and presentation of fee SD^lementary infimnation. However, we did not audit the information and eiqness no opinion on it

Our audit was conducted for fee purpose of forming opinions on the financial statements that collectively comprise fee Parish's basic financial statements. The introductory section, combining normiajor fimd financial statements, budgetary comparison schedules and fee statistical section are presented for purposes of additional analysis and are not a required part of fee basic financial statements. The acconq)anying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget Circular A-133, AuiSts of States, Local Governments, and Non-Proftt Organizations, and is also not a required part of fee basic financial statements of the Parish. The combining nomnajor fimd financial statements, budgetary comparison schedules and fee Schedule of Expenditures of Federal Awards have been subjected to fee auditing procedures applied by us and the ofeer auditors in fee audit of the basic financial statements and, in our opinion, l)ased on our audit and the report of the ofeer auditors, are feirly stated, m all material respects in relation to the basic financial statements taken as a vt^le. Ute introductory and statistical sections have not been subjected to the auditing procedures applied by us and fee ofeer auditors in fee audit of fee basic financial statements and, accordingly, we express no opinion on feem.

Metairie, Louisiana June 11,2010

REQUIRED SUPPLEMENTARY INFORMATION

MANAGEMENT'S DISCUSSION AND ANALYSIS

This section of fee St John fee Baptist Parish Coimcil*s financial report presents our discussion and analysis of fee Parish's financial performance during fee year that ended on December 31,2009. Please read it in conjunction wife fee transmittal letter at fee fix)nt of this report and fee Parish's financial statements, which follow this section.

FINANCLU. HIGHLIGHTS

The assets of St. John fee Baptist Parish Council exceeded its liabilities by approximately $203 million at December 31, 2009. Of this amount approximately $116 million is in capital assets net of related debt. The Parish's ut^estricted net assets of approximately $14 million in governmental activities and approximately $,5 million in business-type activities may be used to meet fee Parish's ongoing obligations.

The total net assets of fee Parish increased in 2009 by approximately $9.3 miUion. Net assets of governmental activities increased by approximately $7.0 million while fee net assets of business-type activities mcieased by approximately $2.2 milUon. The increase in net assets of governmental activities was due primarily to an increase m sales tax revenues. .

As of fee close of fee current year, fee Parish's goverrmiental fimds reported combined ending fimd balances of approximately $86 million, an increase of approximately $37 miUion in comparison wife fee prior year. At the end of fee current year unreserved, undesignated fund balance for fee General Fund was ^proximately $1.6 million, or 20.9% of fee total General Fund expenditures.

The Parish's total debt increased by approximately $26.0 million during fee current year. This was primarily due to fee issuance of $29.5 million in new bonds during August 2009, fee proceeds of which will be used to finance construction projects throughout fee Parish, including construction and/or improvements to Parish roads, bridges, drainage canals, parks and utilities system.

OVERVIEW OF THE FINANCL\L STATEMENTS ,

This annual report consists of four parts: management's discussion and analysis (this section), fee basic financial statements, required supplementary information, and an optional section that presents combining statements for non-major govenunental fimds. The basic financial statements include two kinds of statements that present different views of fee Parish.

The first two statements are government-wide financial statements that provide bofe long-term and short-term information about fee Parish's overall financial status.

The remaining statements are fimd financial statements that focus on individual parts of fee Parish government, reporting fee Parish's operations in more detail than fee government-wide statements.

Government-Wide Financial Statements

The govermnent-wide financial statements report information about fee Parish as a whole using accoimting mefeods similar to feose used by private-sector companies. The statement of net assets includes all of fee government's assets and liabilities. All of fee current year's revenues and expenses are accounted for in the statement of activities regardless of when cash is received or paid.

The two govermnent-wide statements report fee Parish's net assets and how feey have changed. The government-wide financial statements are divided into three categories:

• Governmental activities - This category includes most of fee Parish's basic services such as pubUc safety, pubUc worics, economic development and general government. Sales taxes and property taxes finance most of this activity.

• Busmess-type activities - This category reflects operations that are financed and operated in a manner similar to private businesses where fee Parish charges a fee for services it provides. The Parish's water, sewer, solid waste, and mosquito abatement systems are included here.

• Component Units - This category includes fee St John Parish Library. This entity is legally separate fix)m fee Parish, but fee Parish is financially accountable for it.

Fund Financial Statements

The fimd financial statements provide more detailed information about fee Parish's most significant fimds - not fee Parish as a whole. Funds are accoimting devices that fee Parish uses to keep track of specific sources of fimding and spendmg for particular purposes. The Parish has many funds to account for fee numerous fimding sources provided annually. However, fee fimd financial statements look at fee Parish's major fimds wife all non-major fimd$ presented in total in one column. These statements report governmental activities on a more current basis rafeer than a long-term basis, indicating sources and uses of funding and resources available for spending in fixture periods.

The Parish has two types of fimds:

Governmental fimds - Most of fee Parish's activities are reported in governmental fimds, which focus on how money flows in and out of feose fimds, fee balances that are left at year-end, and fee amount available for spending in fixture periods. These fimds are reported using fee modified accrual basis of accounting, which measures cash and all ofeer financial assets that can be readily converted to cash.

The relationship between govenunental activities reported in fee government-wide financial statements and fee goverrmiental fimds reported in fee fimd financial statements are reconciled in fee fund financial statements.

Proprietary fimds - Services for which fee Parish charges customers a fee are generally reported in proprietary fimds. Proprietary fimds, like government-wide statements, provide bofe long and short-term financial information.

The business-type activities reported in fee goverrmient-wide financial statements are fee same as fee proprietary fimds reported in fee fimd financial statements, but fee latter provide more detail and additional information, such as cash flows.

Notes to Financial Statements

The notes provide additional information that is essential to a fiill understanding of fee data provided in fee government-wide and fimd financial statements.

Other information

In addition to fee basis financial statements and accompanying notes, feis report also presents certam required supplementary information. The combining statements referred to in connection wife noimiajor governmental fimds and enterprise fimds are presented immediately following fee required supplementary information.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As mentioned earlier, fee assets of St. John the Baptist Parish Council exceeded its Uabilities by ^)proximately $203 million at December 31, 2009. The largest portion (71%) of fee net assets reflects investment in capital assets net of any related outstanding debt associated wife fee acquisition of feose assets. The Parish uses feese capital assets to provide services to its citizens. Consequently, feese assets are not available for fiiture spending. Alfeough fee Parish's investment in its capital assets is reported net of related debt, it should be noted that fee resources needed to repay this debt must be provided fix>m ofeer sources, since fee capital assets feemselves cannot be used to liquidate feese Uabilities. The following table reflects condensed information on fee Parish's net assets:

Statement of Net Assets (in thousands)

Current and other assets

Governmental Activities

2009 2008

Business-type Activities Total

2009 2008 2009 2008

$ 89,328 $ 52,855 $ 4,653 $ 5,625 $ 93.981 $ 58,480

Capital assets

Total assets

72.665 76.613 129.283 127336 201.948 203.949

161.993 129.468 133.936 132.961 295.929 262.429

Long-term debt outstanding

Other Utilities

Total liabilities

Net assets Invested in c£q)ital assets,

net of related debt

Restricted

Unrestricted

Total net assets

79,351

3.728

21,277

43,471

14.165

53,017

4,593

83.079 57.610

14,712

33.623

.11 71.858

6,476

2,824

1,354

476

6,834

3.757

23.523 122,807 120,502

1,354

514

gl22,37Q

85,827

6.552

9.300 10.591 92379

144,084

44,825

14.641

59,851

8.350

68.201

144,025

16,066

34.137

Anofeer portion of St. John fee Baptist Parish's net assets (22.1%) represents resources that are subject to restrictions on how feey may be used. The majority of feese restricted assets are fee result of recent bond callings to provide capital improvements to roads, drainage, and water system. The remaining balance of imrestricted net assets (approximately $15 million) may be used to meet fee Parish's ongoing obligations.

St John fee Baptist Parish's business-type activities net assets increased ^yproximately $2.3 million due primarily to an increase in coital contributions. l i e Parish's governmental activities net assets increased approximately $7.1 million. This increase is attributed primarily to an increase in sales tax revenues and property tax revenues.

A comparative view of fee Parish's total revenues and total expenses for governmental and business-type activities are reflected in fee following chart

Govsnmental Activities

2009 2008

Changes in Net Assets (in thousands)

Business-type Activities

2009 2008 Total

2009 2008

Revenues

Program revenues Charges for services Operating grants and contributions Coital grant and contributions

General revenues Proper^ taxes Sales taxes Other taxes

. Grants and contributions not restricted to specific programs

Other

Total revenues

$ 2,563 2,359

313

9,563 30,990 2,648

282 1,291

50,009

$2,401 1,791

87

8,215 30,345

2,751

97 1,775

47,462

$ 15,673

163

127 15,963

S 14,710 7.049

139

185 22,083

$ 18,236 2,359

313

9,726 30,990 2,648

282 1,419

65.973

$17,111 8,840

87

8,354 30,345

2,751

97 1.960

69,545

Expenses

(jeneral government Public Safety Public Woiks Health and Wel&re Economic Development Culture and Recreation Interest on long-tenn debt Water Sewer Solid Waste Mosquito abatement

Total ^(penses Excess (deficiency) before transfers Transfers

hicrease(decrease) m Net Assets

Net Assets - beginning of year

Net Assets - end of year

7,021 6,968

14,399 2.230 1,679 1.307 2,206

----

6,515 4,741

13.392 1,903 1,673 1,479 2,705

----

-------

7,668 8,798 3,606

767

-------

6,773 17,150 3,241

787

7,022 6,969

14,399 2,230 1,679 1,307 2^06 7,668 8,798 3,606

767

6,515 4,741

13.392 1,903 1,673 1,479 2,705 6,773

17,150 3,241

787 35,810 14.199

(7,144) 7,055

71,858

$ 78,913

32,408 15,054

(5.526) 9,528

62,330

$ 71,858

20,839 (4,876)

7,144 2,268

, 122,370

$ 124,638

27.951 (5.868)

5.526 (342)

122.712

$ 122,370

56,651 9,322

9,322

194,228

$ 203,550

60,359 9,186

9.186

185.042

$194,228

The fimd balance of fee Roads and Bridges Fund decreased by $498,748, due mainly to additional street maintenance projects ihrough-out fee Parish.

The fimd balance of fee Sales Tax District special revenue fimd increased by $4,762,110 during fee current fiscal year. This was due primarily to sales tax collections exceeding fee amount of sales taxes transferred to ofeer fimds.

The fimd balance of fee Economic Development Fund mcreased by $950,045, due mainly to an increase in sales tax collections related to fee continuing expansion construction project at Marafeon Petroleum Plant in Garyville, LA.

The fimd balance of fee 1992 General Obligation Sinking Fund mcreased by $2,437,607, due to increase of taxable value on fee 2009 tax roll and property tax collections exceeding debt service payments.

The fund balance of fee 2009 General ObUgation Bond Construction Fund increased by $28,141,377, due to fee issuance a new bond m fee amount if $29,500,000.

Propriety fimds - St. John fee Baptist Parish's propriety fimds provide fee same type of information found m fee government-wide financial statements, but in more detail.

BUDGETARY HIGHLIGHTS

The Parish's budget is prepared according to Louisiana law. During fee course of fee year, fee Parish revises its budget to take into consideration significant changes in revenues or expenditures. Louisiana Revised Statute 39:1311 reqmres a budget amendment if eifeer expected revenues are less, or anticipated expenditures in excess, of budgetary goals by 5% or more. The original budget for fee Parish was adopted on November 10,2008 and fee final revised budget was adopted on April 13,2010.

A statement showing fee Parish's original and fiinal budget compared wife actual operating results is provided m fee CAFR begmning on page 72.

A comparison of actual results as of December 31, 2009 and fee original budget for fee General Fund are as follows:

Total Revenues Total Expenditures Ofeer Financing Sources

Net Change in Fund Balance

Original Budget

$ 3,744,300 6,844,474 3,598,814

$ 498,640

Actual

$ 3,885,746 7,448,340 3,772,944

$' 210,350

Difference

$ 141,446 603,866 174,130

$ (288,290)

11

Significant variations between fee original budget and fee final amended budget for fee General Fund are as follows:

Total Revenues Total Expenditures Ofeer Financing Sources

Net Change in Fund Balance

Original Budget

$ 3,744,300 6,844,474 3,598,814

$ 498,640

Final Budget

$ 3,885,747 7,575,055 3,898,814

$ 209,506

DifFerence

5 141,447 730,581 300,000

$ (289,134)

Total revenues in fee final amended budget were higher than fee original budget due to higher than anticipated sales tax and property tax receipts. The higher sales tax receipts were caused by fee continued expansion project at Marafeon Petroleum Plant. The increase in property tax receipts is primarily due to tax exemption periods expiring on industries in addition to normal growfe throughout fee Parish.

CAPITAL ASSETS AND DEBT ADMINISTRATION

The Parish's mvestment in capital assets as of December 31, 2009 for its goverrmiental and business-type activities were approximately $202 million, net of depreciation as reflected in fee schedule below:

Governmental Activities

2009 2008

CapitaA Assets (in thousands)


2009 2008 Total

2009 2008

Land Buildings Equipment and fixtures InMstnicture Construction in progress

Total

$ 3,508 22,049 4,602

36,932 5,574

$72,665

$ 3,508 20,491 3,547

39.546 9,521

$ 76,613

$ 1,678 7,273 1,518

118,814 -

$129,283

$ 1,678 6,381 1,633

117,644 -

$127,336

$ 5,186 29,322 6,120

155,746 5,574

$201,948

$ 5,186 26,872

5.180 157,190

9,521 $203,949

The 5% decrease in governmental activities capital assets is due primarily to depreciation expense exceeding fee addition of new capital assets. The capital assets for business-type

12

activities increased ^proximately $2 million or 1.5% due primarily to fee completion of for new construction projects fee water and sewer systems. More detailed information on capital assets is included in Note 7 in fee notes to fee basic financial statements.

LONG-TERM DEBT

The Parish had approximately $86 milUon in long-term debt as shown in fee table below:

General Obligation Bonds Certificates of Indebtedness Public improvement Bonds Sales Tax Bonds Coital Lease Obligations Net Post-l^i^loyment

Obligations Revenue Bonds

Total

Outstanding long-tenn debt

Govenmiental Activities

2009

$ 55,520 6,730

11,142 2.292 1,338

2,330 -

$ 79,352

2008

$ 27,500 7,595

13,140 2,015 1,672

1,095 -

$ 53.017

(in thousands)


2009

$ ----

-6,465

$ 6,465

2008

$ ----

-6,834

$ 6,834

Total 2009

$ 55,520 6,730

11.142 2.292 1,338

2,330 6.465

$ 85,817

2008

$ 27,500 7,595

13.140 2,015 1,672

1,095 6,834

$ 59,851

The Parish's long-term debt increased by approximately $26 million, new General Obligation Bonds and ofeer Additions and payments made during fee year netted fee increase in 2009.

In 2009 St John fee Baptist Parish received updated ratings from Moody's Investors Service and Standard & Poor's. The bond rating fix>m Moody's was upgraded to an A3 fix)m a Baal rating on 3/8 Sales Tax and Affirmed fee A3 rating on V Sales tax Debt The rating fix)m Standard & Poor's is an AA- rating. The A3 and AA- ratings of fee respective agencies represent high quality and very strong capacity to pay.

More detailed information on long term obUgations and debt is included in Note 12 in fee notes to fee basic financial statements.

ECONOMIC AND OTHER FACTORS BEARING ON THE PARISH'S FUTURE

The Parish's property tax base continues to grow, and sales taxes are expected to decrease in 2010 due to fee completion of fee Marafeon Petroleum Plant expansion. The Parish has budgeted its expenditures conservatively in response to this decrease in revenues. However, after sales tax collections return to near fee amount prior to fee plant expansion, fee long-term sales tax base is expected to slowly grow, as fee Parish continues to enjoy slow but steady growth. Adfetional industrial expansion expected to begin in late 2010 should have a positive effect on fee Parish's economy and fee Parish

13

government's revenues. These factors were taken into consideration durir^ fee budget process for St John fee Baptist Parish's 2010 budget year.

In January 2010, fee Parish Council approved ordinance 10-01 aufeorizing fee issuance of $15,000,000 Public Improvement Bonds which will finance fee construction of a 2,000,000 gallon per day expansion at fee LaPlace River Road sewerage treatment plant and fee repair or replacement of broken and cracked sewer pipes throu^out fee Parish to reduce sewerage backups. The plant expansion is expected to cost $10,000,000 and fee pipe replacement and repair will be fimded by fee remaining $5,000,000.

REQUESTS FOR INFORMATION

This financial report is designed to provide our citizens, taxpayers, customers, and investors and creditors wife a general overview of fee Parish's finances and to demonstrate fee Parish's accountability for fee money it receives. If you have questions about this report or need additional information, contact the Parish's Chief Administrative Officer at 1801 W. Akhne Hwy., LaPlace, LA 70068.

14

BASIC FINANCIAL STATEMENTS

ST. JOHN THE BAFHST PARISH COUNCIL LAPLACE, LOUISIANA

STATEMENT OF NET ASSETS December 31,2009

ASSETS Cash and cash equivaleiits Receiv^les (net of aUowauces)

Accounts Ad valorem taxes State rename sharing Odier

bivenbny, at cost Prepaid ftcms Due from odier governments Restricted assets Odier assets Ihtema) balances' Coital assets not heang depieciated Cspita] assets benig depreciated (net of accumulated

depredation) TOTAL ASSHIS

UABILrriKS Accounts, salaries, and other p^ables Contracts payable

Due to otfisi governments Deposits doe odieis Odier liabilities b teres tpq^le Noncmrmt liabilities

Due \iridim one year Due in more an one year

TOTAL UABimTES

NET ASSETS Invested in capital assets, net of related debt Restricted fiar Coital projects Debtscnice Cqtitaloutl^ Eodomnent

Unrestricted

TOTAL NET ASSBIS

PRIMARY GOVERNMENT GOVERNMENTAL

A c n v n i E S

$ 66338.039

5,070,808 9,248,449

45,423 700,486

-135,743 533,396

-349,186

6.906,347 9,081,373

63,383,503 161,992,753

2,673,743 333,285 254,438

-13,789

452,902

5,500,291 73,851,256 83,079,704

21,277,396

29,444,000 14,026.585

--

14,165,068

S 78,913,049

BUSINESS-TYPE A c n v m E S

$ 873,175 $

2,293,802 ---

254,428 101,683

5,779.497 2,256,981

-(6,906.347) 1.678.616

127.604,403 133,936.238

1,195,592

--

1,375,722

137,737 114,630

397,436 6,078,197 9,299314

122.807386

--

1353.728 -

475.810

S 124,636,924 S

TOTAL

67,211,214

7364,610 9,248,449

45,423 700.486 254,428 237,426

6312.893 7,2S6,981

349,186

-10,759,989

191.187,906 295,928,991

3.869,335 333,285 254,438

1375,722 151,526 567,532

5.897,727 79,929.453 92379.018

144,084,782

29,444,000 14,026,585

1353,728

-14.640,878

203.549,973

COMPONENT UNIT

LIBRARY

S 2,197.636

-3,443,262

67,264

--------

3,103,434 8,811,596

3.652

---

142.824

-

-304.852 451328

3,103,434

---

5,000 5.251,834

$ 8360,268

The acc(mq)ai^ing notes are an integral part of fliis statement

15

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ST. JOHN THE BAPTIST PAMSH COUNGDL LAPLACE, LOUISLUVA

RECONCaiATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS

December 31,2009

Amounts reported for governmental activities in the Statement of Net Assets are different because:

Fund Balances, Total (jovemmental Fimds $ 85,803,436

Capital assets used in govenmienlal activities are not financial resources and, therefore, are not reported in the governmental funds. 72,664,876

Long-term Uabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the governmental fiinds: Accrued interest payable (452,902) Bonds, notes and loans payable (79,351,547) Premiums, discounts and deferred charges 249,186

NetAssets of Governmental Activities $ 78,913,049

The accompanying notes are an integral part of this statement

18

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RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES For the Year Ended December 31,2009

Amounts reported for governmental activities in the Statement of Activities are different because:

Net Change in Fund Balances, Total Goveramratal Funds $37,147,322

Governmental funds report cs^ital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense:

Capital outlays 5,835,631 Dqneciation expense (4^98,766)

Transfers of completed coital projects to the business-type activities are shown on Ihe Statement of Activities, but not on the fimd financial statements (5,485,508)

The issuance of long-term debt (bonds, leases, etc.) provides current financial resources to governmental fimds, while the repayment of the principal of long-term debt consumes the current financial resources of govenmiental fimds. Neither transaction, however, has any effect on net assets. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items y/bsa debt is issued, whereas these amounts are deferred and amortized in the Statement of Activities: Proceeds fix)m new long-term debt issued (29,930,000) Principal payments on long-term debt 4,824,100 Bond issuance costs on new debt 116,360 Amortization of bond issuance costs (25,711) Amortization of bond premiums 6,534 Increase in net post-emplyment benefit obligations (1,234,979) Decrease in interest payable 100,093

Change in Net Assets of Governmental Activities $ 7,055,076

The accompanying notes are an integral part of this statement

21


STATEMENT OF NET ASSETS PROPRIETARY FUNDS

December 31,2009

BUSWESS-TYPE ACnVlTIESBNlERPRISE FUNDS

Ulilites System Sewenge Solid Waste

Mosquito TOTAL

ENlERnUSE FIINDS

ASSETS Cnmnl Assets Cash and cash eqnivBloits Piqnid items ReceivaMn (net of allowances for uncollectibles) Due tiiHn other nuiDS Due fipom odier guveiiiiiieids Invenloiy RestiictBd assets - cash and cosh equivalents

Total Cmmit Assets

Noncmrent Assets: Papitiii jtfj fts (pet of accumulated dnnciati(Bi}

Total Noacunent Assets

TOTAL ASSETS

UABnjnES

Cmrent liabilities: Accounts, salaries, and other p^ables Due to odier fimds Ottwr liabilities

Current Inabilities Parable fiom Restricted Assets: Customer (teposits Brads paydile, cuiieoi poiDcm Accrued interest payable

Total Cunenl Liabilities

Nooctorent Liabilities: Revenne bonds (net of unamortized disconnls)

Total Noncurrent lidiilrties

TOTAL LIABIUTIBS

NETASSETS bivested in cental assets net of related ddit Restricted fbr cental oiill^ Unrestricted

TOTAL NET ASSETS

329,234 S

49,647

1,723,873

75.728

234,428 2,256,981

292,201 S 249,901 S 52,036

272,447 12U55 1,738>43 1,210.100 5,779,497

1.839 S

176,127 159,402

873,175 101.683

2,293.802 3.183.773 5,779,497

254,428 2,256,981

4.689.891 8.134,724 1,581.356 337,368 14.743,339

55^fi67 73,744,773 13,179 129,283.019

55.525.067 73,744.773 13,179 129.283.019

60.214,958 S 81.879.497 t 1,581,356 $ 350,547 S 144.026,358

423,659 3,241,034

137,737

1.375,722 397,436 114,630

414,600

6,559,086

300,968

290,000

56.365 1.195,592

10,090,120

137,737

1,375,722

397.436

114,630

5,690,218

6,078.197

6,078.197

11.768.415

6,973,686

_

6,973,686

590,968

_

590,968

56.365

.

56.365

13.311.237

6.078,197

6,078,197

19,389.434

49,049,434 1,089,005

(1,691.896)

73,744,773 264,723 896,315 990388

13,179

281,003

122,807,386 1,353.728

475.810

48,446,543 $ 74.905.811 $ 990.388 S 294.182 S 124.636^24

The accompai^Tng notes are an integral part of this statemenL

22

ST. JOHN THE BAPTIST PARISH COUNCIL STATEMENTS OF REVENUES, EXPENSES, AND

CHANGES IN FUND NET ASSETS PROPRIETARY FUNDS

For the Year Ended December 31,2009

BUSINESS-TYKB ACHVITIES-ENIERFRISE FUHDS

Opcntfaig Revenocs CliaigBa for lemces:

Water salei

Senercbatgea Mosqmto Ababancnt

Ttdol Operating RCVCDUCI

Opcnding Expenses

Pmiftaaion

Salaries, operations Plant Vduclc ftad and mamtenance

luSrect Costs Contract Services

Depredation

TcAd Operating Eiqxmes

Opeiatbig Income (Loss)

Nonopcnrtbig Rercniies (Eipcnscs)

Ad valoiGDi tasfis

Bnnicane deamq) eq)enses Intciesl income Intciestnqxitse

Total Nraopemmg Revemtes ^iqtensca)

Income (Loss) Before ContrUHitfons and

Transfers

Utilita Svitem

S 5,876,809 $

---

282,605 102,045

6^1,459

U16.545 1,199,675

186,017 2,746,921

-----

1.9101043 7,059,201

(997,742)

--

13,650 (408,490)

(394,840)

{U92,582)

4,740,822 (326,438)

Sewenge

-5,228,519

-62,391

6^512 3,297,422

1,89M>8

--

2,396^479

1,782,456 79352

---

2.516,525

8,«71,120

(3373.698)

-(127,020)

2,333

-(124.687)

(3,498,385)

3,071373 (45J.438)

Sdid Waits

S

--

3,687,686 32

3,687,718

53,433

-----

43.619 3,508,850

269 •

3,606^171

81,547

--

1,465

-1,465

83,012

. -

Abatemeot

s -

534,718

--

534,718

12,717

------

744,234

-1(^344

767,295

(232,577)

163,131

-272

-10.423

(69,154)

125,000 (15,000)

TOTAL ENTHRPSISB

FUNDS

i 3.876^809

5,228,519 534,718

4,032,682 108,589

15,781,317

3,1W,003

1.199,675 186^017

5.143,400

1,782,456 79352

43,619 4,253,084

269 4,43^912

20303,787

(4,522.470)

163,151 (i;7,020)

17,720 (408.490)

(354,639)

(4,877,109)

7,!>37,197

(792,876)

Cbmge bi Net Assets

Net Asscts-B^jnning <tf'Year

NetAEset»£DdofYear

3,021,802 (878,448) 83.012 40,846 2,267,212

45,424,741 75,784J59 907376 253,336 122,369.712

S 48.446^543 S 74,905,811 S 99fll388 S 294.182 S 124,636,924

Tlie notes to the financial statemraits are an int^ial part of iMs statement

23

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NOTES TO FINANCIAL STATEMENTS December 31,2009

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICES

The jQnancial statranents of the Parish of St John Ihe Baptist have been prepared in confomiity with generally accepted accounting principles (GAAP) as applied to governmental units. The Govermnental Accountirg Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. Hie more significant of the Parish's accounting policies are described below.

A, REPORTING ENnTY

The St John the Baptist Parish Council (the Council) is the governing authority for the Parish of St John the Bq>tist, a political subdivision of the State of Louisiana as authorized by the State Constitution. The Council consists of nine members, two of whom are elected from two divisions of Ihe Parish consisting of 50% of the Parish's p(>pulation and seven members elected to represent each of die seven distric ts. The Parish President, elected by the voters of the Parish, is the chief executive officer of the Parish and is responsible for carrying out the policies adopted by the Council and for the administration of all Parish departments, offices, agencies and special districts.

Louisiana Revised Statutes, at LSA-R.S. 33:1236, give the Council various powers in regulating and directing the af^irs of the Parish and its inhabitants. The more notable of

' these are the power to make regulations for its own government; to regulate the construction and maintenance of roads, bridges, and its drainage system; to regulate the sale of alcoholic beverages; and to provide for the health and wel&re of the poor, disadvantaged, and unemployed in the Parish. Funding to accomplish these tasks is provided by ad valorem taxes, sales taxes, be^ and alcoholic beverage permits, state revenue sharing, and various state and federal grants.

St John the Baptist Parish occi^ies 219 square miles with a population of £^proximately 47,684. Coimdl offices are located in the Parish office building at 1801 West Airline Highway, LaPlace.

As the governing authority of the Parish, for financial reporting purposes, the St John the Baptist Parish Council is the reporting entity for St John the Baptist Parish. Generally accepted accounting principles require &e financial statements of the reporting entity to present the primaiy government (the Council) and its component units. Component units are defined as legally separate organizations for which the elected officials of the primary govenmient (the Council) are financially accoimtable. The criteria used in determining

26


NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCES (CONTINUED)

whether financial accountability exists include the appointment of a voting majority of an organization's governing board, the ability of the primary government to impose its will on that organization or whether there is a potential for the organization to provide specific financial benefits or burdens to the primary government Fiscal dependency may also play a part in determining financial accountability.

In addition, a component unit can be another organization for \ ^ c h the nature and significance of its relationship with a primary government is such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete.

The component units discussed below are included in the Council's basic financial statements either as blended component units or as discretely presented component units because of the significance of its operational or financial relationship with the Council.

a. Blended Component Unit

rriminal Court Fund: Tlie Criminal Court Fund accounts for a portion of the annual cost of the courts. The annual revenues are derived fix>m fines, forfeitures, court fees, etc. The Criminal Court Fund is a legally separate entity from the Council. However, the Criminal Court Fund provides services entirely, or almost entirely, to the Coimcil. Because the nature and significance of the relationship between the Council and die Criminal Court Fimd is such that exclusion would cause the Council's financial statements to be nuisleading or incomplete, this entity is reported as if it were part of the Parish's operations.

b. Discretely Presented Conqwnent Unit

Librarv: St John the B^Jtist Parish Library was established by the parish governing authority under the provisions of the Louisiana Revised Statute (LSA-R.S.) 25:211. The library provides citizens of the parish access to library materials, books, magazines, records and films. The Ubraiy is governed by a board of control that is ^pointed by the Council. The Litoary is considered to be fiscally depoident on the Council because it can not levy taxes or issue bonded debt widiout ^jproval by the Parish Council. St John the Baptist Parish Library issues separate financial statements and has a year end of December 31. Complete financial statements may be obtained directly fit)m the admmistrative office of St John the B^tist Parish Library, 1334 West Akhne Highway, LaPlace, Louisiana 70068.

27

ST, JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS

The government-wide financial statements (i.e. the statement of net assets and the statement of changes m net assets) report information on all of the activities of the primaiy government and its conqx)iient units. For the most part, die effect of interfimd activity has been removed JBrom these statements. Governmental activities, which normally are siq)ported by taxes and intergovernmental revenues, are reported separately fix)m business-type activities, which rely to a significant extent on fees and charges for siq)port Likewise, flie primary government is reported separately fix)m certain legally separate component units for which the primary government is financially accountable.

The statemeDit of activities demonstrates ^ degree to which Ihe direct expîses of a given fimction or segment is of&et by program revenues. Direct expenses are those that are clearly identifiable with a specific fimction or segment Program revenues mclude 1) charges to customers or îpHcants who.purchase, use, or durectly benefit fiom goods, services, or privileges provided by a given fimction or segment and 2) grants and contributions that are restricted to meeting the operational or c^ ta l requirements of a particular fimction or segment Taxes and other items not properly included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental fimds and proprietary fimds. Môr individual governmental fiinds and major individual enterprise fimds are reported as separate columns in the fimd financial statemîts.

C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING AND FINANCIAL STATEMENT PRESENTATION

The government-wide financial statanents are reported using the economic measurement fi)cus and the accrual basis of accounting, as are the proprietary fimd financial statements. Revenues are recorded ^ e n eamed and e qpenses are recorded vên a liability is incurred, regardless of timing of related cash fiows. Property taxes are recognized as revenues in the year for whidi they are levied Grants and similar items are recognized as revenue as soon as all eligibility requirements unposed by the provider have been met.

28




Governmental fimd financial statements are reported using tfie current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Parish considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded vfbeai a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments are recorded only v^en payment is due.

Those revenues considered susceptible to accrual include sales and use tax revenues, federal and state grants and certain franchise fees. Sales taxes are recognized vftsa collected by vendors. Interest on time deposits is recorded when eamed Substantially all other revenues are recorded e n received

Transfers between fimds v^ch are not expected to be repaid are accounted fi>r as other financing sources (uses) and are recorded at the time of transfer. Bank loans are recognized vfhea the loan is authorized Indirect cost reimbursements are the amounts the General Fund charges to several otiier fimds based on Ihe level of services provided to these fimds by the General Fund

The Parish reports deferred revenue on its nonmajor governmental fimds' combining balance sheet Deferred revenues arise when a potential revenue does not meet both the measurable and available criteria for recognition in the current period Deferred revenues also arise when resources are received by the Parish before it has a legal claim to them, as y/bea grant moneys are received prior to the incurrraice of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or wiien the Parish has a legal claim to foe resources, the liatnlity for deferred revenue is removed fiom the governmental fimd balance sheet and revenue is recognized

The Parish reports the following major governmental fimds:

Tbe General Fund is the Parish's primary operating fimd It accounts for all financial resources and expenditures of the general government, except those required to be accounted for in another fimd

29



NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (CONTINUED)

The Roads and Bridges Fund accounts for revenues generated from a 3/8% sales tax and some state-generated revenues, such as Parish Transportation and Department of Public Safety fees. There is also a $.25 user fee charged on the utility bill to assist in the fimding of animal control. In addition, other revenues are generated fix>m the operations of this department, such as animal fees, grass cutting, etc.

The Economic Development Fund accounts for flie promotion of economic growth in St John the Baptist Parish. Revenue is generated fixnn a 3/8% sales tax.

The Sales Tax District Fund accounts for the revenues derived fijom the 1% sales tax passed by the residents of St John Parish for coital sewer improvements. The revenue is used to repay the annual principal and interest payments for sewer im trovement bonds.

The 2992 General Obligation Sinking Fund accounts for the payment of principal and interest on the general obligation debt of the Parish. The general obligation debt is secured by property tax levies.

The 2009 General Obligation Bond Construction Fund was created by a 2009 bond calling to fimd various c^ ta l unprovements throughout the Parish.

The City reports the following major proprietary fimds:

The Utilities System Fund accounts for the annual operations of the water services siq)plied to the residents of St John Parish. Revenue is generated fix)m user fees for services provided

T)a& Sewerage Fimd accounts for the annual operation of the Wastewater Department Revenue is generated fixim water consumption user charges on the utility bill along with charges for permits. The expenditures are the cost for the aimual operations of the wastewater plants along wilb other costs associated with operations of this department This department is currently being subsidized with a transfer fixjm the Sales Tax District to meet its annual operating responsibilities.

The Solid Waste Fimd accoimts for the aimual cost to provide solid waste collection services to the residents of St John Parish. Annual revenues are generated by a user charge on the monthly utility bill.

30




Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed m both the government-wide and proprietaiy fimd financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board Governments also have the option of following subsequent private-sector guidance for their business-type activities and enterprise fimds, subject to this same limitation. The Parish has elected not to follow subsequent private-sector guidance.

Amounts reported as program revenues include 1) charges to customers or £q>pUcants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Proprietary fimds distinguish operating revenues and expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods m connection with a proprietary fimd's prindpal ongoing operations. The principal operating revenues of the Utilities System, Sewerage, Solid Waste and Mosquito Abatement Funds are charges to customers for services. Operating expenses for the enterprise fimds include the cost of services, administrative expenses, and depreciation on c£q)ital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

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

D. BUDGETARY ACCOUNTING

Formal budgetary accounting is employed as a management control device and budgets are legally adopted for die General Fund, Special Revenue and Enterprise Funds. Budgets for the General and Special Revenue Funds are adopted on the modified accrual basis of accoimting. Enterprise Fund budgets are adopted on the accrual basis of accounting. Budgetary data for the Cental Project fimds are not presented since these fimds are budgeted over the life of the respective project and not on an annual basis. Other fimds are administratively budgeted for management use only.

31




The level of budgetary control is at the fimd/department level and expenditures may not exceed budgeted appropriations. Appropriations v^ch are not expended l^se at year end

Once a budget is approved by the Parish Council, management is authorized to transfer amounts between line items within a department. However, management cannot transfer fqpx>priations between departments without the approval of the Parish Council. If it becomes evident that receipts or disbursements will vary substantially fit>m those budgeted, then the Council shall prepare and adopt an amended budget. During the year, several discretionary amendments were necessary. Generally, such discretionary amendments were of an insignificant nature.

Additional details on the budgetary process may be found at Note 2.

E. ENCUMBRANCES

The Council does not use an encumbrance accoimting system.

F. CASH AND CASH EQUIVALENTS AND INVESTMENTS

Cash includes cash on hand, demand deposits, interest-bearing demand deposits, and money market accounts. Cash equivalents include amounts in time deposits and those investments with original maturities of 90 days or less. For purposes of the statement of cash flows, the Enterprise Funds con^d^ these same itoms to be cash.

Louisiana Revised Statutes, at LSA-R.S. 33:2955, authorize the Council to invest in (1) direct obUgations of the United States Treasury, tiie principal and mterest of which are fiiUy guaranteed by the federal government; (2) bonds, debentures, notes, or other evidence of indebtedness issued or guaranteed by federal agencies or U.S. Government mstrumentalities; (3) direct security repurchase agreements of any federal book-entiy-only securities; (4) time certificates of deposit of state banks organized under the laws of Louisiana and national banks having their principal offices in the State of Louisiana, savings accounts or shares of savings and loan associations; (5) m mutual or trust fimd institutions vMck are registered with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment Act of 1940, and ^^ch have underlying investments consistmg solely of and limited to securities of the U.S. Government or its agencies; or (6) guaranteed investment contracts issued by a bank, financial institution, insurance conqjany, or other entity having one of the two highest short-term rating categories of either Standard & Poor's Corporation or Moody's Investors Service, provided that no such investment may be made except in coimection with a financing program sqiproved by the State Bond Commission.

32




In addition, local governments in Louisiana are authorized to invest in the Louisiana Asset Management Pool, Inc. (LAMP), a non-profit corporation organized under the laws of the State of Louisiana.

These investments are reported at fair value in accordance with Government Accounting Standards Board C'GASB") Statement No. 31. Fair value is based on quoted market prices. If quoted prices are not available, feir value is estimated based on similar securities.

Cash and cash equivalents are stated at cost, v^ch approximates market State Law R.S. 39:1225-provides that the amount of the pledged securities shall at all times be equal to 100% of the amount on deposit to the credit of each depositing authority, except that portion of the deposits insured by any governmental agency msuring bank deposits, v^ch is organized under the laws of the United States.

Investments consist of LAMP with original maturities of one year or less, and are stated at amortized cost, v^ch £q>proximates fiiir value.

G. SHORT-TERM INTERFUND RECEIVABLES/PAYABLES

During the course of operations, numerous transactions occur between mdividual fimds for goods provided or services rendered These receivables and payables are classified as "due fix}m other fimds" or "due to other fiinds" on the balance sheet Short-term interfimd loans are classified as mteifimd leceivables^yables. Interfimd receivables and psQrables between fimds witiiin governmental activities are eliminated in the statement of net assets. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances".

H. ADVANCES TO OTHER FUNDS

Advances between fimds, as reported in the fimd financial statonents, are offset by a fimd balance reserve account m £q)plicable governmental fimds to indicate they are not available for appropriation and are not expendable available financial resources.

L INVENTORIES

The cost of materials and si^rplies acquired by the governmental fiinds are recorded as expenditures at the time of consumption. Proprietary fimd type inventories are stated at the lower of cost or market, determined by the first-in, &st-out method

33




J. PREPAID riEMS

Certain payments to vendors reflect costs apphcable to fiiture accoimting periods and are recorded as prepaid items in both goveznment-wide and fimd financial statement.

K. RESTRICTED ASSETS

Cratain proceeds of enterprise fimd revenue bonds, as well as certain resources set aside for their repayment, are classified as restricted assets on the Statement of Net Assets becaxise their use is limited by the governing bond covenants. Additionally, customer deposits held by the Utilities System Enterprise Fund are restricted for use m paying outstanding bills •when customers discontinue service.

L. CAPITAL ASSETS

Capital assets, \^iuch include land, buildings and building improvements, vehicles, fiimiture fixtures and equipment, and infrastructure assets (streets, roads, canals, water and sewer systems and drainage systems), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the Parish as assets with an initial, individual cost of more than $1,000. Such assets are recorded at historical cost or estimated historical cost if purehased or constructed Donated capital assets are recorded at estimated feir market value at the date of donation. Major additions are capitalized as projects are constructed Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of die assets constructed.

In the fimd fiinancial statements, capital assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fimd upon acquisition. Coital assets used in proprietary fimd operations are accounted for the same as in the government-wide financial statements.

The costs of normal maintenance and repairs that do not add to the value of the assets or materially extend assets lives are not capitalized

34




Depreciation on all capital assets, excluding land and construction in progress, is calculated on the straight-line method over the following estimated usefiil lives:

Asset DescriDtion

Buildings and Building Improvements Street System Drainage System Office Equipment Machinery and Equipment Vehicles Systems - Water and Sewer

Asset Life

40 20 to 40 25 5 to 12 10 5 10 to 50

M. COMPENSATED ABSENCES

The Council has the followmg policies relating to vacation and sick leave:

Employees eam fiiom 5 to 30 days of vacation leave each year, depending on their length of service. Vacation leave must be taken in the year earned and cannot be accumulated Also, employees eam 6 to 18 days of sick leave per year ^^ch can be accumulated and is paid only iq)on retirement Upon retirement, all employees are paid for the total unused sick days at the regular hourly rate iqp to a mflviimim of 90 days. All accumulated unused and uiq)aid sick leave days in excess of 90 days are forwarded to die retirement system for conversion upon application for normal retirement

All sick leave is accrued when incurred in the government-wide and proprietaiy fimd financial statements. A liability for these amounts is reported in governmental fimds only if the have matured, for example, as a result of employee resignations and retirements.

The accumulation of sick leave is nominal at December 31, 2009. Therefore, a liability for compensated absences due employees has not been included in die basic financial statements.

N. LONG-TERM OBUGATIONS

In the government-wide financial statements, and proprietary fimd types in die fimd financial statements, long-term debt and otiier long term obHgations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietaiy fimd type statement of net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of die bonds using the effective mterest mefliod

35




Bonds payable are reported net of the appMcsible bond premium or discount Bond issuance costs are reported as defened charges and amortized over the term of the related debt

In the fiind financial statements, governmental fimd types recognize bond premiums and discoimts, as well as bond issuance costs, during the current period. The fece amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discoimts on debt issuance are reported as other financing uses. Issuance costs, \^^ether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

O. FUND EQUITY

In the government-wide financial statements, equity is classified as net assets and displayed in three components:

a. Invested m coital assets, net of related debt - consists of capital assets including restricted coital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other boirowings that are attributable to the acquisition, construction, or improvement of those assets.

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

c. Unrestricted net assets - all other net assets that do not meet the definition of '^restricted" or 'Invested in coital assets, net of related debt".

In the fimd financial statements, govenmiental fiinds report reservations of fimd balance for amounts that are not available for ^propriation or are legally restricted by outside parties for use for a special purpose. Designations of fimd balance represent tentative management plans that are subject to change.

P. BOND ISSUANCE COSTS

Bond issuance expense and bond discounts incurred as a result of the issuance of revenue bonds are amortized in proportion to the debt service on the revenue bonds. Bond issuance costs are c^itahzed and amortized over the lives of the underlying bond issues at a rate corresponding to the percentage of current year debt service to total debt service. At December 31, 2009, the Utilities Fund had $249,186 of unamortized bond issuance costs. Amortization expense for the year ended December 31,2009 was $25,711.

36




Q. INTERFUND TRANSACTIONS

Interfimd services provided and used are accounted for as revenues, expenditures, or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fiind are recorded as expenditures/expenses in the reimbur^g fimd and as reductions of expenditures/expenses in the fiind that is reimbursed

All other interfimd transactions, except interfimd services provided and used and reimbursements, are reported as transfers.

For the purposes of the statement of activities, all mterfimd transfers between individual governmental fiinds have been eliminated

R. SALES TAXES

The St John the Baptist Parish School Board, a separate entity, collects four and three-fourths percent in sales and use tax. Tlie sales and use tax is collected by an independent contractor, who is contracted through the School Board and serves as the sales tax department. Two and one-quarter percent of the taxes collected are remitted to the Parish Council. One-quarter percent of the taxes collected are remitted to the Sheriffs Department. The School Board's costs of collecting the fimds are shared proportionally by the Parish Coimcil, Sheriff's Department and the School Board.

S. ACCOUNTING ESTIMATES

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assimiptions. Those estimates affect the reported amounts of assets and liabilities and disclosure of assets and Uabilities at the date of the financial statements. They may also affect the reported amounts of revenues and expenses of proprietary fimds and the government-wide financial statements during the reporting period Actual results could differ fix>m these estimates.

37



NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABELITY

Budget

The procedures used by the Parish in establishing the budgetary data reflected in die financial statements are as follows:

(1) At least sbcty (60) days before the begmnmg of the fiscal year, the President submits a line item operating budget and a capital budget in accordance with accepted accounting procedure in a format established by the Parish Council The budget submitted shall be balanced The President submits with the budget a message containing recommendations concerning the fiscal policy of the Parish, a description of the important features of the budget, and an explanation of all m^or mcreases or decreases in budget recommendations as compared witii expenditures of the prior year.

(2) The Parish Council publishes the proposed budget in the official journal two (2) weeks before the meeting at which the budget is to be adopted The budget as adopted constitutes an ^ipropriation of fimds for all purposes contained therem. A budget ordinance becomes effective the first day of the fiscal year, unless otherwise provided therein.

(3) The Parish Council may amend the budgets before adoption except that no items for debt service may be reduced below the amount certified by the President as necessary. In no event should the Parish Council cause the total e)q)enditures to exceed anticipated revenue. If the Parish Council fezls to act on either budget within the time limit provided, it shall be adopted as submitted by the President

(4) The Parish President is authorized to transfer* budgeted amounts between departments; however, any revisions that alter the total ejqjenditures/revenues of a fimd must be jproved by the Parish Council.

38



NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILirY (CONTINUED)

Expenditures In Excess of Appropriations

The following fimd had expenditures m excess of appropriations for the year ended December 31, 2009:

E:q)eiiditures Appropriations Excess

AmbulanceFund $ 2SR.184 $ 284.124 $ 4.060

Expenditures exceeded appropriations due to die accrual of expenditures at year end vMdi had not been previously budgeted

Deficit Fund Balances /Net Assets

The following fimd had a deficit in fimd balance at December 31,2009:

Capital Projects Fund 2004 Water General Obligation Construction Fund f$227.798'>

Tlie deficit fimd balance in the above fimd is the result of accounts and contracts payable accrued at year end

NOTE 3 - AD VALOREM TAX

Ad valorem tax on real property is levied as of November 15* of each year. The tax becomes an enforceable lien on the property on the first day of the month following the fifing of the tax rolls by the Assessor with the Louisiana Tax Commission (usually December I'"). The tax bills are mailed by die Sheriff's OfiBce in early December and are due iqwn receipt The taxes become delinquent on January 1"* in the year after levy. The property taxes are levied on property values determmed by the St John the Baptist Parish Assessor's Office.

39



NOTE 3 - AD VALOREM TAX (CONTINUED)

The following is a summary of authorized and levied ad valorem taxes for the year

Parishwide Taxes Parishwide Courlhouse and Jail Library Public HeaMi Road IJE^trne District No. 1 Mosquito Abatemexit District Juvenile Detention Center public Biuldings ARC Nfointenance Senior Citizen Center General Obligation Bonds

AuthoriTied \fillaee

4.11 1.01

10.00 0.97 4.86 0.48 0.98 0.98 1.00

14-50

Levied MShss

4.11 1.01

10.00 0.97 4.86 0.48 0.98 0.98 I.OO

14.50

Expiration Date

Pennanrait 12/31/15 12/31/17 12/31/17 12/31/17 12/31/18 12/31/29 12/31/12 12/31/13

03/01/12-03/01/24

NOTE 4 - SALES AND USE TAX

The Parish levies a 4.75 % sales and use tax. The Parish and the St John the Baptist Parish School Board have entered into an agreement under \ ^ch the School Board collects the Parish's sales and use taxes for a stipulated fee. The School Board remits two and one-quarter percent of the taxes collected to the Parish on a monthly basis. Sales and use tax revenue recognized in 2009 totaled $30,989,873. .

NOTE 5 - CASH, CASH EQUIVALENTS AND INVESTMENTS

At December 31,2009, the Parish had cash and cash equivalents as follows:

Bank accounts Per Balance Sheet $ 69.467.995

Of the total cash and cash equivalents, shown above, $67,211,014 is unrestricted and $2,256,981 is restricted. Restricted cash is included with restricted assets on the combined balance sheet In the enterprise fimds, restricted cash equals $2,256,981 and unrestricted cash equals $873,175 for total cash of $3,130,156, wWch is presented as total cash in the statement of cash fiows.

Under state law, the bank balances of these deposits must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank. The &ir value of the pledged securities plus the federal deposit insurance must at all times equal or exceed the amoimt on deposit with the fiscal agent.

40



NOTE 5 - CASH, CASH EQUIVALENTS AND INVESTMENTS (CONTINUED)

At year-end, the bank balance deposits totaled $70,970,348.

The bank balance is categorized as follows:

Amount insured by the FDIC, or collateralized with securities held by the Parish's agent in the Parish's name. $ 70.970.348

The Parish does not have a deposit policy for custodial credit risk.

Custodial Credit Risk

Investments can be exposed to custodial credit risk if the securities underlying the investment are uninsured, not registered ui the name of the entity, and are either held by the counteiparty or the counterparty's trust department or agent but not in the entity's name.

The Parish does not have an investment policy for custodial credit risk. However, the Parish does not maintain any investments and is, therefore not exposed to custodial credit risk.

Credit Risk of Debt Investments

Tlie Parish does not maintain any debt investments and is, therefore, not exposed to credit risk of debt investments.

Concentration of Credit Risk

The Parish does not maintain any investments and is, therefore, not exposed to concentration of credit risk.

Interest Rate Risk

The Parish does not maintain any mvestments and is, therefore, not exposed to interest rate risk.

41

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NOTE 6 - RECEIVABLES (CONTINUED)

An allowance for estimated imcollectible receivables is established based on historical collection experience and other relevant cux^umstances. Ibe allowance for estimated uncollectibles at December 31,2009, consists of the followmg:

General Fund $ 51.558

Special Revenue Funds: Street Lights $ 48,564 Ambulance Fund 253

$ 48.817 Debt Service Fund:

General Obligation Bond Series 1992 $ 146,Q13

Enterprise Fimds: Sewer District IB $ Solid Waste 3,819 Utilities System 1,462,568 Mosquito Abatement 5.140

$1-471.527

Total allowance for uncollectible accounts $1.717.915

Upon fiirther analysis of the Utilities System accounts receivable at December 31, 2009, a fiill allowance was established for all inactive account balances. An allowance for estimated uncollectibles on the remaining active account balances is based on historical collection experience.

43



NOTE 7 - CAPITAL ASSETS

Capital asset activity for the year ended December 31,2009 was as follows:

Governmental Activities Coital assets not being

depreciated: Land Conslniction-in-progress Total cq)ital assets not being depreciated

Jamiaiy 1, 2009

$ 3,507,624 9.521.472

13.029.096

Additions Reductions Completed

ConstnKtion

O^ital assets being depreciated: Buildings and building

unprovements 25,001,072 Street system 165,140,901 Drainage system 13,376,468 Furniture, Fixtures and

Equipment 6,395,377 Vehicles 7.299.826

Total capital assets beii^ depreciated 217.213.644

Less accumulated depreciaticHi for Buildings and building

in:q}rovements 4,510,125 Street system 134,539,029 Drainage s^^tem 4,432,166 Furniture, fixtures and

e q u ^ e n t 4,969,431 Vehicles 5.178.470

Total accumulated depreciaticm 153.629.221

63.584.423 Total coital assets being depreciated, net

Total governmental activities capital assets, net S 76.613.519

3.569.299

3.569.299

367,136

1,042,969 856.227

2266332

840,260 2,345,472

268,737

467,240 377.057

4.298.766

(2.032.434)

^ 1-^36.865

r7.517.022)

(7.517.0221

2,031.514

Decranber31, 2009

$ 3,507,624 5.573.749

9.081.373

27,399,722 165,140,901 13,376,468

7,438,346 8.156.053

2.031.514 221.511.490

% (5.485.508)

5,350385 136,884,501

4,700,903

5,436,671 5.555.527

157.927.987

The remaining $5,485,508 of completed capital projects were transferred to die activities and are shown in the next table.

2.031.514 63.583.503

£ 72.664.876

business-type

44



NOTE 7 - CAPITAL ASSETS (CONTINUED)

Business-Type Activities C^ iM assets not being

depreciated: Land Construction-in-progress

Total coital assets not being depreciated

January 1, 2009

$ 1,678,616 -

1.678.616

Coital assets being depreciated:

Buildings and building inqirovements

Systems - water and sewer Furniture, fixtures and

equipmrait Vdiicles

Total capital assete being depreciated -

7,438,196 191,025,891

2,832,595 1.493.415

202.790.097

Less accumulated depreciation fyr.

Buildings and building Improvements

Systems - water and sewer Funuture, fixtures and

equ^im^it Vehicles

Total accumulated depreciation

Total coital assets being depreciated, net

Total business-^pe activities Cq)ital assets, net

1,057,454 73,381.608

1,608,126 1.084.858

77.132.046

125.658.051

$127J36.667

Additions

$ -

" -

59,103 670,145

80,263 88J!45

897.756

164,189 3,98831

180,919 103.563

4.436.912

(3.539.156)

£ (3.539.156)

Reductions Conq)leted December 31,

ConstiTiction 2009

997,835 4,487,673

$ 1,678,616

1.678.616

8.495,134 196,183,709

2,912,858 1.581.660

5.485.508 209.173.361

1,221.643 77,369.849

--

5.485.508

$ 5.485.508

1,789,045 1.188.421

81.568.958

127-604.403

£129.283.019

45



NOTE 7 - CAPITAL ASSETS (CONTINUED)

Depreciation expense was charged to functions/programs of the Parish as follows:

Governmental activities: General government $ 310,524 Public safety 588,947 Public worics 2,896.939 Culture and recreation 454,642 Economic development 24,019 Healdi& Welfare 23.695

Total depreciation expense - governmental activities $ 4.298.766

Business-type activities: SoUd Waste $ Utilities Operations 1,910,043 Mosquito Operations 10,344 Sewerage Operations 2.516.526

Total depreciation expense - business-type activities $ 4.436,91^

Construction in progress is comprised of the following:

Expended to Dec. 31.2009

Governmental Activities: Sewer Regionalization $ 2,450,475 Ruddock - Elevated Tank #2 728,603 Infiltration Repaks 489,753 New Regional Water Plant 387,729 Airport Renovations 313,038 Construction Skips Ph II 308,100 Edgaid Raw Water 256,080 Lions Expansion 229,842 East Bank Complex 180,500 Ruddock Well System 88,934 West Bank Park Lights 84,450 Water Stors^e Tank Rehabilitation 42,003 Water Tower Phase I 8,242 Backflow Prevention Program 6,000

TOTAL CONSTRUCTION IN PROGRESS $ 5.573.749

The Parish is committed to spending ^)proximately $35 million to complete die above projects.

46



NOTE 8 - PENSION PLAN

Parochial Rmployees' Retirement System of Louisiana

Plan Description The Parochial Employees' Retirement System Board of Trustees (Ihe "Board") administers die Parochial Employees' Rethement System (the '*State Plan"), a cost-sharing multiple-employer defined benefit plan established by the Louisiana Legislature as of January 1, 1953 by Act 205 of 1952. The State Plan is operating pursuant to LSA-R.S. 11:1901 through 11:2025. The System is composed of two distinct plans. Plan A and Plan B, with separate assets and benefit provisions. All employees of the Council are members of Plan A.

All permanent employees woridng at least 28 hours per week ^ o are paid wholly or in part firom parish fimds and certain elected parish of&cials are eligible to participate in the system. Under Plan A, employees hued prior to January 1, 2007 v/bo reture at or after age 65 with at least 7 years of credit^le service, or after age 60 with at least 10 years of creditable service, at or after age 55 with at least 25 years of creditable service, or at any age with at least 30 years of creditable service are entided to a rethement benefit, payable monthly for Ufe, equal to 3 per cent of then* final-average salary for each year of creditable service. Employees hired on or after January 1,2007 ^^o retire at or after age 67 with at least 7 years of creditable service, at or after age 62 with at least 10 years of creditable service, or at or after age 55 with at least 30 years of creditable service are entitied to the retirement benefits described above. However, for those employees v/bo were members of the svqpplemental plan only prior to January 1,1980, the benefit is equal to one per cent of final average salary plus $24 for each year of supplemental-plan-only service earned prior to January 1, 1980, plus 3 per cent of final-average salary for each year of service credited after the revision date. Final-average salary shall be defined as the average of the highest consecutive 36 months salary for members hired prior to January 1, 2007. For members hired January 1, 2007 and later, final-average salaiy shall be defined as the average of the highest consecutive 60 months salary. Employees who terminate with at least the amount of creditable service stated above, and do not withdraw their employee contributions, may retire at the ages specified above and receive the benefit accrued to their date of tenninatioa The System also provides death and disabihty benefits. Benefits are established by state statute.

The State Plan issues an annual pubHcly available financial report that includes financial statements and required siq)plementary information. The financial report may be obtained by writing to the Parochial Employees' Retirement System, Post Office Box 14619, Baton Rouge, Louisiana 70898-4619, or by calling (225) 928-1361.

Funding Policy Under Plan A, Members are requhed by statute to contribute 9.5 percent of dieu: annual covered salary and die St. John the Baptist Parish Coimcil is reqmred to contribute at an actuarially detemiined rate. Effective January 1,2009, the cunent employer contribution rate is 1225 percent of annual covered payroll. Contributions to die System also include one-fourth of one per cent of

47



NOTE 8 - PENSION PLAN (CONTINUED)

the taxes shown to be collectible by the tax rolls of each parish (except Orleans and East Baton Rouge Parishes). These tax dollars are divided between Plan A and Plan B based proportionately on the salaries of the active members of each plan. The contribution requirements of plan members and die St John the Baptist Parish Council are established and may be amended by state statute. As provided by Louisiana Revised Statute 11:103, the employer contributions are determined by actuarial valuation and are subject to change each year based on the results of the valuation of die prior fiscal year.

Firefighters' Retirement Svstem

Plan Description The Firefi^ters' Retirement System Board of Trustees administers the Fnefighters' Retirement System, a cost-sharing multiple-employer, defined benefit pension plan covering firefighters employed by a municipality, parish, or fire protection district of the State of Louisiana. The plan was created under the provisions of L.R.S. 11:2251 through 11:2269.

Employees with 20 or more years of service \^iio have attained age 50 or employees ^iio have 12 years of service vfho have attained age 55 or 25 years of service at any age, are entitied to annual pension benefits equal to 3 % of their average final compensation based on the 36 consecutive montiis of highest pay multiplied by their total years of service, not to exceed 100 percent Employees may elect to receive their pension benefits in the form of a jomt and survivor annuity. Employees terminating before rendering 12 years of service forfeit the right to receive accumulated plan benefits attributable to their en^loyer's contributions. Benefits are payable over the employees' lives in the form of a monthly annuity.

The Firefighters' Retirement System issues a publicly available financial report that includes financial statements and required supplementary information. The financial report may be obtained by writmg to the Firefighters' Retirement System, 3100 Brentwood Dr., Baton Rouge, LA 70809 or by callmg 225-925-4060.

Funding Policy Contributions for all members are established by statute at 8.0% of eamable conq>ensation. The contributions are deducted fix)m the member's salary and remitted by the participating agency. According to state statute, contributions for all employers are actuarially detemiined each year. The employer's contribution rate was 12.50% dirough June 30, 2009. Effective July 1, 2009, the employer's contribution rate increased to 14.00%. During the year ended December 31, 2009, actual employer contributions were 100% of reqmred contributions.

48



NOTE 8 - PENSION PLAN (CONTINUED)

BASIS OF ACCOUNTING

The Parish's financial statements are prepared usuig the accrual basis of accounting. Plan member contributions are recognized m the period m wiiich the contributions are due. Employer contributions to each plan are recognized when due and the employer has made a formal commitment to provide the contributions. Benefits and refimds are recognized vAyea due and payable in accordance with the terms of each plan.

METHOD USED TO VALUE INVESTMENTS

As required by Governmental Accounting Standards Board Statement no. 25, "Fi/Mwcio/ Reporting for Defined Benefit Pension Plans and Note Disclosure for Defined Contribution Plans", investments are reported at &ir value. Short-term uivestments are reported at cost, vdiich ^)proximates Mr \^ue. Securities traded on national or international exchanges are valued at Ihe last reported sales price at current exchange rates. Corporate bonds are valued based on yields currendy available on comparable securities fiom issuers of similar credit ratings. Investments that do not have an established market are reported at estimated foir value.

The following provides certain disclosures for the Parish's contributions to the Parochial En^loyees' Retirement System of Louisiana under Plan A.

December 3. t

Employer required coDfributiaa rate

Covered payroll

Required employo* contributkms

Aclual Parish ctmtributions

2007

13.25%

$ 6,978,943

$ 924,710

$ 924.710

2008

12.75%

$ 7,582,172

$ 966,727

$ 966,727

2009

12.25%

S 8,632,506

$ 1,057,482

S 1,057,482

The following provides certain disclosures for the Parish's contributions to the Firefighters' Retirement System, which commenced in January 2004.

Decgnber31.

Boi Ioyer required contribution rate

Covered payroll

Required employer contribution

Actual Parish contributions

2007

15.50%/13.75%

$ 766,959

$ 112,215

$ 112,215

2008

13.75W12.50%

$ 1,037,652

$ 134,444

$ 134,444

2009

12.50%/14.00%

$ 1,351,603

$ 180,999

$ 180,999

49



NOTE 9 - OTHER POST-EMPLOYMENT BENEFITS

Plan Description. St John the Baptist Parish's medical, dental, and life benefits are provided through an insured plan and are made available to employees upon actual retirement

Employees are eligible to retire accordmg to the following provisions: 30 years of service at any age; age 55 and 25 years of service; age 60 and 10 years of service; or, age 65 and 7 years of service. Complete plan provisions are contained in the official plan documents.

Retuee dental insurance premiums are paid 100% by the Parish and the data provided included the premiimis currentiy applicable. The same actuarial assumptions as those used for medical benefits were used to value dental msurance post-employment except that a zero trend factor assumption was used.

Retiree life insurance premiums are paid 100% by the Parish and the data provided included the premiums currentiy applicable. The same actuarial assumptions as those used for medical benefits were used to value life insurance post-employment except that a zero trend factor assimiption was used.

Contribution Rates. Employees do not contribute to dieu: post employment benefits costs until they become retirees and begin receiving those benefits. The plan provisions and contribution rates are contained in the ofBcial plan documents.

Fund Policy. Until 2008, St John the Baptist Parish recognized the cost of providing post-employment medical, dental and life benefits (St John the Baptist Parish's portion of the retuee medical, dental, and life benefit premiums) as an expense when the benefit premiimis were due and thus financed tiie cost of the post-employment benefits on a pay-as-you-go basis. In 2009, St John die Baptist Parish's portion of health care fimding cost for retired employees totaled $364,652, the dental totaled $21,556, and the life msurance totaled $7,095.

Effective with die Fiscal Year beginning January 1, 2008, St John the Baptist Parish unplemented Government Accountmg Standards Board Statement Number 45, Accounting and Financial Reporting by Employersfor Post employment Benefits Other than Pensions (GASB 45).

50



NOTE 9 - OTHER POST-EMPLOYMENT BENEFITS (CONTINUED)

Annual Required Contribution. St John the Baptist Parish's Aimual Required Contribution (ARC) is an amount actuarially detennined in accordance with GASB 45. The Annual Required Contribution (ARC) is the sum of the Normal Cost plus the contribution to amortize the Actuarial Accrued Liability (AAL). A level dollar, closed amortization period of 30 years (the maxunum amortization period allowed by GASB 43/45) has been used for the post-employment benefits. The total ARC for the fiscal year begmning January 1, 2009 is $1,538,753 for medical, $71,154 for dental, and $18^75 for life, as set forth below:

Normal Cost 30-year UAL amortization amount

Annual required contribution (ARC)

Medical $ 658,195

880,558

$1,538,753

Dental $32,358

38,796

$71,154

Life $ 8,281

10.094

$18,375

Net Post-employment Benefit Obligation. The table below shows St John the Baptist Parish's Net Other Post-employment Benefit (OPEB) Obligation for fiscal year ending December 31,2009:

Beginmng Net OPEB Obligation 1/1/2009

Annual required contribution

Interest on Net OPEB ObUgation

ARC Adjustment

OPEB Cost

Contribution

Current year retiree premium

Change m Net OPF.R Obligation

Endmg Net OPEB Obligation 12/31/2009

Medical

$ 1,035,508

1,538,753

-

_

1,538,753

-

(364,652)

1,174,101

$ 2,209,609

Dental

$ 48,677

71,154

-

71,154

-

(21,556)

49,598

$ 98,275

Life

$ 11,098

18,375

-

18,375

-

(7,095)

11,280

$ 22,378

51




The following table shows St John the Baptist Parish's annual post employment benefits (PEB) cost, percentage of the cost contributed, and the net unfimded post employment benefits (PEB) liability (asset):

Post Employment

Benefit Medical Dental Life

Fiscal Year Ended December 31,2008 December 31,2008 December 31,2008

Annnal OPEB Cost $1,538,753

$71,154 $18,375

Percentage of Annual

Cost Contributed

32.7% 31.6% 39.6%

NetOPEB Obligation

(Asset) $1,035,508

$48,677 $11,098

Funded Status and Funding Progress, hi the fiscal year endmg December 31, 2009, St John the Baptist Parish made no contributions to its post employment benefits plan. The plan was not fimded at all, has no assets, and hence has a fimded ratio of zero. As of January 1,2008, the first and most recent actuarial valuation, tiie Actuarial Accrued Liability (AAL) was $15,226,549 (medical), $670,761 (dental), and $174,698 Qifei), which is defined as that portion, as determined by a particular actuarial cost method (St. John the Baptist Parish uses the Unit Credit Cost Method), of the actuarial present value of post employment plan benefits and expenses which is not provided by normal cost. Since the plan was not fimded m fiscal year 2009, die entire actuarial accrued liability of $15,226,549 (medical), $670,761 (dental), and $174,698 Qife) was unfimded.

Medical Dental Life Actuarial Accrued Liability (AAL) Actuarial Value of Plan Assets Unfimded Act Accrued Liability (UAAL)

Funded Ratio (Act Val. Assets/AAL) Covered Payroll (active plan members) UAAL as a percentage of covered payroll

$ 15,776,549

$ 15,226,549

0%

7,741,600

196.68%

$ 670,761

$ 670,761

0%

7,741,600

8.66%

$ 174,698

$ 174,698

0%

7,741,600

2.26%

52




Actuarial Methods and Assumptions. Actuarial valuations involve estimates of the value of reported amoimts and assmnptions about the probabilily of events far into the future. The actuarial vduation for post employment benefits includes estimates and assumptions regarding (1) turnover rate; (2) rethement rate; (3) health care cost trend rate; (4) mortolity rate; (5) discount rate (investment return assimiption); and (6) the period to which the costs apply (past, current, or future years of service by employees). Actuarially detennined amounts are subject to continual revision as actual results are compared to past expectations and new estimates are made about the future.

The actuarial calculations arc based on the types of benefits provided imder the temis of the substantive plan (the plan as imderstood by St John the Baptist Parish and its employee plan members) at the time of the valuation and on die pattern of sharing costs between St. John the Baptist Parish and its plan members to that point The projection of benefits for financial reporting purposes does not explicitiy incorporate die potential effects of legal or contractual fimding limitations on the pattern of cost sharing between St. John the Baptist Parish and plan members in the fiiture. Consistent with the long-tenn perspective of actuarial calculations, the actuarial methods and assumptions used mclude techniques that are designed to reduce short-term volatility m actuarial liabilities and the actuarial value of assets.

Actuarial Cost Method. The ARC is determined using the Unit Credit Cost Method. The employer portion of the cost for retiree medical care in each fiiture year is determined by projecting the current cost levels using the healthcare cost trend rate and discounting this projected amount to the valuation date usmg the other described pertinent actuarial assumptions, includmg the investment return assumption (discount rate), mortality, and turnover.

Actuarial Value of Plan Assets. Since this is the first actuarial valuation, there are not any assets. It is anticipated that in fiiture valuations a smoothed maricet value consistent with Actuarial Standards Board ASOP 6, as provided in paragraph number 125 of GASB Statement 45.

Turnover Rate. An age-related tumover scale based on actual experience as described by admmistrative staff has been used. The rates, when applied to the active en^loyee census, produce an annual tumover of approxunately 9%. The rates for each age are below:

Age Percent Tumover 18-25 25.0% 26-40 15.0% 41 - 54 8.0%

55+ 6.0%

53




Post employment Benefit Plan Eligibility Requirements. It is assumed that entitlement to benefits will commence three years after earliest eligibihty for retirement as described on the first page of this letter under the heading "Plan Description". Medical benefits are provided to employees upon actual rethement Employees are eUgjble to retire according to the following provisions: 30 years of service at any age; age 55 and 25 years of service; age 60 and 10 years of service; or, age 65 and 7 years of service. Entitiement to benefits continue through Medicare to death.

Investment Return Assumption (Discount Rate). GASB Statement 45 states that the investment retum assumption shoiUd be the estimated long-term investment yield on the investments that are expected to be used to finance the payment of benefits (that is, for a plan which is funded). Based on the assumption that the ARC will not be fimded, a 4% annual investment retum has been used in this valuation. Ibis is a conservative estimate of the expected long term retum of a balanced and conservative investment portfolio under professional management.

Health Care Cost Trend Rate. Hie expected rate of mcrease in medical cost is based on projections performed by the OfGce of the Actuary at the Centers for Medicare & Medicaid Services as published m National Health Care Expenditures Projections: 2003 to 2013, Table 3: National Health Expenditures, Aggregate and per C^ita Amoimts, Percent Distribution and Average Annual Percent Change by Source of Fimds: Selected Calendar Years 1990-2013, released in January, 2004 by the Health Care Financing Administration (www.cmsJbhs.gov). "State and Local" rates for 2008 through 2013 fix}m this report were used, with rates beyond 2013 graduated down to an ultimate annual rate of 5.0% for 2016 and later.

Zero trend has been assumed for valuing life insurance.

Mortality Rate. The 1994 Group Annuity Reservmg (94GAR) table, projected to 2002, based on a fixed blend of 50% of the unloaded male mortality rate and 50% of the unloaded female mortality rates, was used. This is the mortality table which the Internal Revenue Service requires to be used in determining the value of accrued benefits in defined benefit pension plans. Since GASB 45 requires the use of "unblended" rates, we have used the 94GAR mortolity table described above to "unblend" the rates so as to reproduce the composite blended rate overall as the rate structure to calculate the actuarial valuation results for life insurance.

Method of Determining Value of Benefits. The "value of benefits" has been assumed to be die premium after retirement date e3q>ected to be paid by the Parish for each retiree and has been used as the basis for calculating tiie actuarial present value of OPEB benefits to be paid. It has been assumed that enrollees will retain the same coverage types after retirement date as they had during employment

54

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NOTE 11 - CAPITAL LEASES

Leases are accounted for m accordance with GASB Codification Section L20-Leases, Vitoch requires classification of leases as coital or operating leases. Governmental fimd assets under coital leases are recorded m the government-wide financial statements.

The following is a schedule of coital lease obHgations at December 31,2009:

Descriptioii

Governmental Funds: Motorola Radios LaPlace E-OiieHP-75 Reserve Rescue Pinups Gaiyville Rescue Pumper Public Woifcs

lYactors/Mowors KomatsuD39px-21A Hydraulic Excavatms

Total Leases Payable

C^italizable Amount

$ 323,301 624,000 406,000 340,745

267,614 74,000

194.584

$2,230,244

Interest Rate

5.09% 5.35 430 5.25

435 4.50 5.50

Tomunadoa Date

04/01/13 09/05/13 12/01/14 07/08/16

12/25/11 05/01/11 07/08/11

Principal Balance

$ 177,648 84,131 301,924 256,125

114,062 21386 82.254

$ 1337J30

Interest to Maiantv

$ 23,167 52,716 40,000 56,535

5,240 688

3-730

S 182.076

The following is a schedule of fiiture minimum lease payments under c^ ta l leases and the present value of the net minimum lease payments as of December 31,2009:

Year Ended

2010 2011 2012 2013 2014

2015-2016

Total Minimum Lease Payments

Less: Amounts Representing Interest

Present Value of Net Mmimum Lease Payments

Governmental Funds

$ 402,976 369,317 272,466 272,465 113,050 89.332

1,519,606

(182.076^

$1.337.530

56



NOTE 12 - LONG-TERM DEBT

The fi)llowing is a summary of long-tenn debt transactions of the Parish for the year ended December 31,2009:

Balance m/2009

Issues or Additions

Payments or Expenditures

OiSCODDt/

(Preminm) Balance

1201/2009

Due Within

One Year

Govenunental Activities

Geoeral Obligation Bonds Certificates of

bidebtedness

Public Inqiiovement Bonds Sales Tax & Revoiuc Bonds

Capital Lease ObligaticKis

Net Post-Enq>loymcQt

$27,500,000

7.S9S.000

13.140^8

2.015.081

1,671.630

1.095.283

$29,500,000

-

-

430.000

-

1.234.979

$1,480,000

865,000

1.995,000

150.000

334.100

-

$

-

(3.370)

(3,164)

-

-

$55,520,000

6,730.000

11,141,838

2.291,917

1.337.530

2,330.262

V760.000

646,000

2.065,000

190,000

402.976

-

Total Qovemmental Activities

Bnslness-l^rpe Activities

Revenue Bonds

Total Business-Type Activities

Total Govcmnientai and Bnsiness-iype Activities

53.017.202

6,834,086

6.834.086

S 59,851.288

31.164,979

-

$31,164,979

4.824,100

372.147

372,147

$ 5.196.247

(6,534)

3,824

3,824

$ (2,710)

79351,547

6.465,763

6,465.763

$85,8I7J10

5.563,976

397,436

397.436

$5,961,412

57



NOTE 12 - LONG-TERM DEBT (CONTINUED)

General Obligation Bonds, Revenue Bonds, Certificates of Indebtedness, Revenue Anticipation Note and other long-term debt are comprised of the followmg individual issues:

Dateof Authorized Interest Maturity Prindpal Merest BmidTvpe bsuance andlssucd Effi24 Date Qytslandiog tohtoturitv

Govcmmait Activities: Public ImprovemcotBoit^ PuUic Inqnovcment Bends,

Series ST-1993 Publiclmprovement Bonds,

Series ST-1994 Public bi^irovemeot Bonds,

Series ST-1995 Pid>lic bnqnovemcnt Rcfimding

Bonds-1996 Pidilic bnprovemait Bonds ST-1996 Pid)lic Inqnovoncnt Refimding Bonds,

Scries ST-1999 Public Bninovanait BfHids ST-2002

OEconomic Devdcqancnt) Total PubBcImprOTcment Bonds

Qeaeial Obligation Bonds Geoetal Obligatioa Bonds - Scries 20(a Geoend Obligation Bonds - Series 20(B General ObIigati(m Bonds' Series 2004 General Obligation Bonds - Series 2005 General Obligatiai Reftinding Bonds -

Series 2008 General ObU^tion Bonds- Series 2009

04/01/93

i(V01/94

07/01/95

12/01/96 10/01/96

12/01/99

03/01/02

06/01/02 02/01/03 11/16/04 02/01/05

11/06/08 08^)1/09

Certificates of Indebtedness Certificate of Indebtcdnesi^2004 Certificate of hdd)tedDcss-2005 Certificate of bid(MedQess-2006 Certificate of lDdditcdDess-2006A Cotificate of bdd)tBdoe5S-2007 Certificate of Indebtednes»-2007A Total Ceitificates of bd^rtedncss

Sales Tax & Revenue Bonds Scries 20(t3 Series 2005 Series 2006 Revenue Bonds Series 2009

Total Saks Tax & Revenue Bonds

Total Bonds and Cotificates of bdebtedoess

Bnaness-Q^ Activities: Revenue Bonds Water Revenue Rdimding Series 1997A

Tax-ocempt bonds WatcrRevenue R^mdii^ Series I997B

TaxAle bonds Water Revenue Utility Bonds Scries 1998 WalerRevenueUtili^'Bands Series 1999

Total Revenue Bonds

lonom 06mm 08/21/06 09/26/06 ll/08A)7 12/21/07

02/01/03 02/01/05 02/01/06 08/4/09

10/01/97

1,400.000

500.000

800,000

6,800,000 2,700.000

14,925.000

330,000

6,635.000 11365.000 8300,000 1,200,000

4,485.000 29300,000

723.000 750,000

5,650,000 550,000 600,000 200.000

356,000

7.0-10.0

5.5-iao

53-10.0

3.9-5.6 5.1-53

4375-5J

2.50-8.0

420-7.0 5.0

33-5.0 1.95-5.95

339% 3.624.75

4.78 3.80 4.18 4.18 4.08

4 ^

330.000 4.0 1300,000 3.5-6.0

765,000 0.10^.0 430,000 1.5(M.25

5.75

oi/oyi3

01/01/14

oi/oms

12/01/14 12/01/14

01/01/14

01/01/12

03/01/12 02/01/13 03/01/24 03/01/24

03/01/18 03/01/29

04/01/20 04/01/15 04/01/18 04/01/19 04/01/17 01/04/17

02/01/13 02/01/20 02/OUZO

08AHA9

12/01/14

10/01/97 06/1/98 11/1/99

2.445.000 3300.000 3300,000

8.00 5.125

420-5.75

12/01/11 06/01/28 12/01/19

365.000

165,000

535,000

2,480,000 I.Q30.000

6,460;000

80.000

59.600

25,800

102334

422,259 176350

1,033.908

14,200 \ 11.115.000 S 1.834.651

$5,015,000 $ 1.714.781 8,950,000 3,147.626 6.870.000 2335,083 1.030.000 376.821

4,155.000 708.756 29JO0L000 18345.772

S SS.520.000 S 26.fi28.839

588,000 490.000

4309,000 437,000 540,000 166.000

142.924 57.950

904322 87,131 96^288

?9,7n S 6.730.000 S IJ18366

12,874 252,061 182.819 85,207

S 150,000 1,040,000

640,000 430.000

S 2260.000 I 532^61

S 30J14.8I7

S 145.000 $ 26.046

530,000 2354.96I 3340.W9 6.569.961

64.400 1371.444 1-281-440

58

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The aimual requirements to maturity for water revemie bonds as of December 31, 2009 are as follows:

Year Ending December 31,

2010 2011 2012 2013 2014

2015-2028

Principal Interest

$ 397,436 430,965 460,014 481,298 509,943

4^90.305

$ 372,277 340,832 310,988 286,019 260,559

1.17Z655

$ 2.743330

Tbe annual requirements to maturity for general obligation bonds as of December 31, 2009 are as follows:

Year Ending December 31.

2010 2011 2012 2013 2014

2015-2029

FoDxnvai

$ 2,260.000 2,500,000 2,630,000 2,765,000 2,915,000

42.450.000

$ 55.520.000

Interest

$ 2,741,914 2,506365 2388,787 2,264,569 2,13731

14.589,913

$ 26.628.839

The annual requirements to maturity for sales tax & revenue bonds as of December 31,2009 are as follows:

Year Ending December 31.

2010 2011 2012 2013 2014

2015-2020

Principal Interest

$ 190,000 200,000 210,000 215,000 185,000

1.260.000

$ 2.260.000

$

$

87,703 81,026 73,520 65,618 57,831

167.263

532.961

59




The annual requirements to maturity for certificates of indebtedness as of December 31,2009 are as follows:

YearEnding December 31. Principal Interest

2010 2011 2012 2013 2014

2015-2020

The annual requirements to maturity for public improvement bonds as of December 31,2009 are as follows:

YearEnding December 31, Principal Interest

2010 2011 2012 2013 2014

$ 646,000 674,000 706,000 734,000 769,000

3.201,000

$6,730,000

$ 265,034 237,818 209,368 179,684 148,697 277,765

$ 1.318.366

$2,065,000 2,180.000 2,265,000 2.240,000 2.365.000

$ 605,361 489,986 368.669 244,901 125.734

$1.834.651

General Obligation Bonds, totaling $55,520,000 are secured by an aimual ad valorem tax levy. In accordance with Louisiana Revised Statute 39:562, the Council is legally restricted fix)m incurring long-tenn bonded debt in excess of 35 percent of the assessed value of property in the Parish. The statute also states the Parish is restricted from incurring long-term bonded debt in excess of 10 percent of assessed value for any one purpose. Tlie statutory debt limit for the Parish is reported in the Statistical Section of the Parish's comprehensive annual financial report The total indebtedness secured by ad valorem taxes totaled $55,520,000.

The government-wide financial statements do not include any of the Pollution Control Revenue Bonds or Industrial Revenue Bonds issued by the industrial districts of St John the B^itist Parish. Obligations of the industrial districts are payable solely fium the income and revenues derived fix>m the industrial districts. Although the name of the Council ^)pears on the foce of the bonds, the Council has not guaranteed payment of those bonds in the event of default by tbe issuing authority.

60


NOTES TO FINANCIAL STATEMENTTS (CONTINUED) December 31,2009


AH of the Fund's outstanding revenue bonds are subject to early redemption provisions.

There are a number of limitations and restrictions contained in the various bond indentures. The Parish is in conq)liance with all significant limitations and restrictions, including federal arbitrage regulations.

Defeasance of Debts

In 1989, the Council defeased certain 1987 Public Improvement Bonds by placing the proceeds of the new bonds in an irrevocable trust to provide for all fiiture debt service payments on the 1987 bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Council's financial statements.

In 1996, the Council defeased $6,200,000 of Public Iraprovement Bonds, Series ST 1990. by issuing $6,800,000 of Public Improvement Refimding Bonds, Series 1996. The Council placed the proceeds of the new bonds in an irrevocable trust to provide for all fiiture debt service payments of the defeased bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Council's financial statements.

In 2002, the Council defeased $1,500,000 of General Obligation Refimding Bonds, Series 1992 by placing the proceeds of General Obhgation Refimding Bonds, Series 2002 in an irrevocable trust to provide for all fiiture debt service payments of the defeased bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Coimcil's financial statements.

In2008, the Council defeased $4,485,000 of General ObHgafion Refimding Bonds, Series 1998 by placing the proceeds of General Obligation Refunding Bonds, Series 2008 in an irrevocable trust to provide for all future debt service payments of the defeased bonds. Accordingly, the trust account assets and the liabiHty for the defeased bonds are not included in the Council's financial statements.

At December 31,2009. $11,150.000 of bonds outstanding are considered defeased.

In December 1997, the Council defeased $875,000 of Water and Gas Series 1971 Serial Bonds, $70,000 of Water and Gas Series 1973 Serial Bonds, $12,000 of Water and Gas Series 1978 Serial Bonds, and $3,980,000 of Water and Gas Series 1993 Serial Bonds by placing the proceeds fiom the sale of the natural gas system along with a portion of the proceeds fix)m the issuance of St John Utility Revenue Bonds Series 1997A and 1997B in an irrevocable trust to provide for all future debt service payments on the defeased bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Utilities System's financial statements.

At December 31.2009, $940,000 of water and gas bonds outstanding are considered defeased.

61



NOTE 13 - INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS

The composition of interfimd balances as of December 31,2009, is as follows:

Due To/From Other Funds

Recdvable Fund General Fund

Economic DevelopmCTt

Sales Tax District

Roads and Bridges

Utilities System

Sewerage

SoUd Waste

Mosquito Abatement

Nonmajor Govemm^ital Funds

Payable Fund Road & Bridges Utilities N(Hmiajor Governmental Funds

GoieralFund 1

Solid Waste Sewerage

General Fimd Utilities Nomnajor Govonmental Funds Sewer

General Fmid NonmaJOT Govemmentel Funds

Utilities General Fund

Utilities System

Utilities System

Utilities System General Fund Ncmmajor Govemmraital Funds

Amount $ 4,766

2.760 80,398

199,161

290,000 6,500,000

187 18,174 27,136 10,548

17,932 615

1,686.943 3,062

U10,100

159,402

106.474 44,018 66:207

Where there were both a due to and a due fiom the same two fiinds, tiie amounts were netted and the net amounts shown above.

Tlie above due to/fiom other funds were sbort-tenn receivables or payables m the normal couise of the Parish's operations. Significant receivables/payables consist of collections of revenues by one fund on behalf of another fimd ^ch had not beea transfoired by year-end.

62



NOTE 13 - INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (CONTINUED)

Transfer Out:

General Fund

Sales Tax District

Economic Development Roads & Bridges

Sewerage Utilities System Mosquito Abatemoit

Nomnnjor Governmental Funds

Total

General Fond

$

244,140

2.335,000

180,788

451.438

326,438

15,000

346,010

$3,898,814

Roads and Bridses

$

3,000,000

-

-

$3,000,000

Utilities

$

-

-

-

316,689

S 316.689

Economic Development

$

-

-

-

10.000

S 10,000

Sewerage

$

2,000,000

-

-

10,000

S 2,010.000

Nonmajor Funds

$ 125,870

3361.934

725,880

-

232,725

$4,446,409

Total

$ 125,870

8,606.074

3,060,880

180,788

451,438

326,438

15,000

915,424

$ 13,681,912

Transfers are primarily used to move funds fix>m:

- The Sales Tax District to other funds in connection with the operations, coital improvements and maintenance of the Parish's road and bridges and sewer district

- The Economic Development Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations.

All other transfers are also in accordance with budgetary authorizations.

In addition to the above transfers, transfers of completed cq)ital projects were made fix>m the governmental funds to the Utilities Fund and Sewerage Funds, in the amounts of $4,424,133 and $1,061,375, respectively.

NOTE 14 - CRIMINAL COURT FUND

Louisiana Revised Statutes, at LSA-R.S. 15:571.11 requires tiiat one-half of any surplus remaining in the Criminal Court Fund at year-end shall be transmitted to the Parish's Goieral Fund. At December 31,2009, tiiere was a surplus in the Criminal Court Fund of $1,745.

63



NOTE 15 - COMMITMENTS AND CONTINGENCIES

Litigation The Parish is a named defendant in a number of claims and lawsuits resulting principally from personal injury, property damage, assessments, and construction claims. The Parish Attorney has reviewed these claims and lawsuits in order to evaluate the likelihood of an unfavorable outcome to the Parish and to arrive at an estimate, if any, of the amount or range of potential loss to the Parish. As a result of such review, the various claims and lawsuits have been categorized into ''probable," "reasonably possible," and "remote" contingencies as defined in GASB Codification C50. Legal counsel's opinion on the ultimate resolution of these matters is tiiat littie or no loss to the Parish Council should be incurred.

Federally Assisted Programs The Parish receives significant financial assistance fix)m numerous federal and state governmental agencies in the form of grants. The disbursement of fiinds received imder these prograins generally requires compliance with terms and conditions specified in the grant agreements. The programs are audited in accordance with the Single Audit Act of 1984 and 1996 Amendments and also subject to fiirther examination by the grantor agency. Any disallowed claims resulting fi:om such audits could become a liability of the General Fund or other £^Iicable funds. However, in the opinion of management, any such disallowed claims will not have a material effect on any of the financial statements.

NOTE 16 - RESERVED FUND BALANCES AND NET ASSETS

The nature and purpose of the reserves of fund balances and net assets as presented m the fimd financial statements are as follows:

Fund balances - Reserved for debt service Fund balance available to pay the principal balances of the Parish's general long-tenn obligations.

Fund balances - Reserved for capital projects Unejqjended funds remaining in a departmental budget dedicated for capital projects to be performed in fiiture years.

Fund balances - Reserved for operations, capital impmvemaits and maintenance nf sewer district Excess sales tax received by the sales tax district for the one-cent sewer tax.

Net assets - Reserved for bond retirement and capital additions Net assets restricted to p^ong principal and mterest m the Sewer Fund and Utilities System Enterprise Fund as well as expenditures for coital projects or emergency repairs performed in fiiture years for these funds.

64



NOTE 17 - PAYABLE FROM RESTRICTED ASSETS

A summary of enterprise funds' current liabilities payable fix)m restricted assets by account follows:

Utilities Svstem

Customer deposits $1^75,722 Current portion of bonds payable 397,436 Accrued interest payable 114,630

Total $1.887.788

NOTE 18 - RISK MANAGEMENT

The Parish is exposed to various risks of loss related to torts: theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. These risks are covered by commercial insurance purchased fiom independent third parties. The more significant insurance coverages mclude water and sewerage commercial general liability, workers' compensation, business auto and commercial property. There have been no settlements that have exceeded insurance coverage within the past three year.

NOTE 19 - WIRELESS EMERGENCY 911 SERVICE CHARGE

Act 1029 of 1999 amends and reenacts Louisiana Revised Statutes (R.S.) 33:9101 tiiiough 9131 relative to communication districts. The act authorizes the governing authority of a communication district to levy an emergency telephone service charge on certain wireless communication systems to pay tbe costs of inqilementing FCC ordered enhancements to Emergency 911 systems.

In July 2000, the Council passed Ordinance MM-28 w^ch authorized a levy on Commercial Mobile Radio Service ("CMRS") users of 850 per month per wireless CMRS service connection. As of December 31, 2009, the Parish had entered into Cooperative Endeavor Agreements or Non-Disclosure Agreements provided for by Act 1029 with five CMRS service suppliers. As of December 31, 2009, the Parish had completed implementation of Phase I and anticipated completing Phase n by December 31,2010.

65



NOTE 20 -SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT

Financial reporting standards reqiare footnote disclosure on discretely presented component units considering both the unit's significance relative to the total discretely presented component units and tiie nature and significance of the unit's relationship to the primary government (the Parish). As such, the following disclosures are presented.

A. CASH

The component unit's deposits at year end were as follows:

Librarv

Bank accounts Per Balance Sheet $ 2.197.636

Under state law, the bank balances of these deposits must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank. The feir value of the pledged securities plus the federal deposit insurance must at all times equal or exceed the amount on deposit with tiie fiscal agent.

Librarv

Bank accounts Per Bank $ 2.246.867

Hie bank balances are categorized as follows:

Amount insured by the FDIC, or collateralized with securities held by the component unit's ^ent in the component unit's name $ 25p 0QQ

Amount uninsured or unreg^ered, with securities held by the component unit's agent but not in the component unit's name. $ 1.996.867

66



NOTE 20 SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT (CONTINUED)

Custodial risk is the risk feat, in the event of a bank feilure, the component unit's deposits might not be recovered.

B. CAPITAL ASSETS

Capital assets for the component unit are as follows:

Librarv

Equipment & furniture Library books Buildings Land

Subtotal

Less: Accumulated Depreciation

Total

C. PENSION PLAN

Substantially all enq)loyees of fee St John fee B£q}ti5t Parish libraiy are members of the Parochial Employees' Retirement System of Louisiana, ^ch fee Parish employees also participate in. For a detailed plan description, see the Parish's Note 9 on pensions.

The followmg provides certain disclosures for the St John fee Bq>tist Parish Library contributions to fee plan:

$ 1,29U48 3,387,663 2,708,952

40.000

7,427,963

(4324.529)

$ 3.103.434

Librarv

Employer required contribution rate Covered payroll Required employer contributions Libraiy contributions

2007

13.25% $ 699,019 $ 92,620 $ 92,620

December31 2008

12.75% $ 715,035 $ 91,167 $ 91,167

2009

1225% % 196,191 $ 97,607 $ 97,602

67


NOTES TO FINANCIAL STATEME]>JTS (CONTINUED) December 31,2009

NOTE 20 -SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT (CONTINUED)

D. OTHER POST-EMPLOYMENT BENEFITS

Plan Descriptioii. The Library administers and contributes to a suigle employer defined benefit health, dental and life insurance plan for retirees and active employees, as aufeorized by fee Library Board. Tlie plan provides lifetime healfe and dental insurance for retirees, feen: spouses and dependents, and life msurance benefits for employees that retire at age 55 or older or have 30 years of service at any age. The Library uses fee same private insurance provider/carrier as fee Parish. No financial statements are available for fee library's plan.

For fee first time, fee Library was required to implemrait Governmental Accounting Standards Board Statement No. 45, Accoimting and Financial Reporting by Employersfor Post en^loyment Benefits Other than Pensions (GASB 45). In adopting fee requirements of GASB Statement No. 45 during fee year ended December 31, 2009, fee Ubraiy recognizes fee cost of post-employment benefits in fee year when eiiq)loyee services are rendered, reports the accumulated liability from prior years, and provides information useful in assessing potential demands on the Library's fiiture cash flows. Because fee Library has adopted fee requirements of GASB Statement No. 45 prospectively, recognition of the liability accumulated fix)m prior years will be phased in over 30 years, commencing wife fee 2009 liability.

Fmid Policy. The Library contributes 100% of the costs of the current year's healtii, dental and life msurance premiums for eligible retired employees. The Libraiy finances its plan on a pay-as-you-go basis; therefore, no funds are reserved for payment of fiiture healfe insurance premiums. For fee year ended December 31,2009, the Library contributed $26,593 to the plan on behalf of tiie retirees.

Ammal OPEB Cost and Net OPEB Obligatton. The Library's annual ofeer post-employment benefit (OPEB) is calculated based on the annual required contribution (ARC). Ihe Library has elected to calculate die ARC and related infimziation using the "alternative measurement mefeod" permitted by GASB Statement No. 45 for employers wife plans that have fewer tiian 100 total members. The ARC represents a level of fimding that, if paid on an ongoiog basis, is projected to cover normal cost each year and to amortize any unfunded actuarial liabilities (or fimding excess) over a period not to exceed 30 years. The followii^ table shows fee components of the Library's annual OPEB cost for fee year, fee amount actually contributed to fee plan, and changes in fee Library's net OPEB obligation to fee plan:

Annual reqmred contribution (ARC) $254,140 Interest on net OPEB obligation 7,624 Adjustments to Annual Required

Contribution Annual OPEB cost 261,764 Contributions made (26,593) Increase in net OPEB obligation 235,171

68




Net OPEB obligation at begmning ofyear =

Net OPEB obligation at end ofyear $235.171

The Library's annual OPEB cost, fee percentage of annual OPEB cost contributed to fee plan, and tiie net OPEB obhgation for fee year 2009 was, $261,764,10%, and $235,171.

Funded Status and Fmiding Progress. As of December 31, 2009, the actuarial accrued liabihty for benefits was $2,561,142, all of which was unfimded. Tlie covered payroll (annual payroll of active employees coveted by the plan) was $764,502, and fee ratio of tiie unfimded actuarial accrued liability (UAAL) to the covered payroll was 335%.

The projection of fiiture benefits for an ongoiog plan involves estimates of fee value of reported amounts and assumptions about fee probability of occurrence of events into the fiiture. Amounts determined regarding fee fimded status of a plan and fee employer's annual reqmred contributions are subject to continued revision as actual results are compared wife past expectations and new estimates are made about fee fiiture.

Actnaiial Methods and Assumptions. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and fee plan members) and include fee types of benefits provided at the time of each valuation and fee historical pattern of sharing of benefit costs between fee employer and plan members to that point The actuarial mefeods and assun:q>tions used to include techniques tiiat are designed to reduce fee effects of short-term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent wife fee long-tenn perspective of fee calculations. The following sin^li^ing assumptions were made:

Retirement age for active employees - Acdve members were assumed to retire at the historical average retirement age for the covered group, viluch is currentiy 61 years.

Marital status - Marital status of members at fee calculation date was assumed to continue throughout retirement

MortaUty - Life expectancies were based on mortality tables fiiom fee National Center for Healfe Statistics.

TumovCT - Non-group-specific age-based turnover data fiom^GASB Statement No. 45 were used as fee basis for assigning active members a probability of remaining employed until fee assumed retirement age and for developing an expected future working lifetime assumption for purposes of allocating to periods the present value of total benefits to be paid.

69




Healfecare cost trend rate - The expected rate of increase in healthcare insurance premiums was based on projections of fee Office of fee Actuaiy at fee Centers for Medicare and Medicaid Services. A rate of 9% initially, reduced to an ultimate rate of 5% after nine years, was used.

Healfe insurance premiums - 2009 healfe insurance premiums for retirees was used as the basis for calculation of fee present value of total benefits to be paid.

Inflation rate - The expected long-teim inflation assumption of 2.8% was based on projected changes in fee Consumer Price Index (CPI) in The 2009 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Disability Insurance Trust Funds for an intermediate growfe scenario.

Payroll growfe rate - The e}q}ected long-term payroll growfe rate was assumed to equal fee rate of inflatioa

Based on fee historical and expected returns of the Library's short-term mvestment portfolio and cash deposits, a future discount rate of 3% was used. In addition, a siiiq)lified version of the entry age actuarial cost method was used. The unfunded actuarial accrued liability (UAAL) is being amortized as a level percentage of projected payroll on an open basis over 30 years.

E. OIHER LONG-TERM DEBT

Changes in long-term obligations ofeer than fee OPEB obhgation of fee component unit are as follows:

Librarv

1. Accrued Annual Leave The following is a summary of long-term obligation transactions for unused aimual leave during fee year:

Unused Annual __Leave

Long-term obligations payable at December 31,2008 $62,245

Additions 66,516 Deductions (59.080) Long-term obligations payable

atDecember31,2009 $69.681

70



NOTE 20 -SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT(CONTIIVUED)

2. Operating Leases

The Library entered into operating leases for buildings and copier machines. The total miniTTrmm annual commitments under all operating leases are as follows:

Year Ending December 31. Amount

2010 2011 2012 2013 2014

Total

$ 12,822 11,822 9,975 4,809 1,872

$ 4L300

NOTE 21 - SUBSEQUENT EVENTS

In January 2010, fee Parish Council ^)proved Ordinance 10-01 aufeorizing fee issuance of $15,000,000 in Public Improvement Bonds Mliich will finance fee construction of a 2,000,000 gallon per day expansion at fee LaPlace River Road sewerage treatment plant and fee repair or replacement of broken and cracked sewer pipes throughout fee Parish to reduce sewerage backups. The plant expansion is expected to cost $10,000,000 and fee pipe replacement and repair v ^ be funded by the remaining $5,000,000.

71

REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS


SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL -

GENERAL FUND For the Year Ended December 31,2009

Bxvamta Tsxes:

Advaltrem LiocDses and pennilB bdeijiovcniiiieiital revenues:

Federal grants State revenue sharing other

x ees. coarBCSL î^" ^^^^^B igBinnB

Other fevcnne

Total Revalues

Expenditures Cmreot: Gepaial govennncnt: Legisbtive District Altam^ District Court dcritofCoort IôbatioaOfiScer ExBcotive - Presideot and Rnance Parish RendeDt Salaiy R^tstrar of Votos Electums

Oenenl and Admintstrative Civil Service Piflnninff imo bOniDs Eiiq)Ioyee Benefits Qeocral Oovenunent F,nn{prT»jnt KnA R i l i l < 1 t n p Tngi iHuww

Public Safety - Sheriff

J.P. and Constable Cnnniiinity Action Sunmwr Pood Savice

HeaUi and Hmtian Soviees Ibiman Resouices Qnmt Funded Projects

Dditservice COl-2007 COI-2006 COI-2005 COI-2004

Interest Eiêose COI-2002

Total Expenditnes

(Continued)

Budgeted Original Badget

$ 1,484.800 U90,000

120,000 65,000

147.000 198,000 12.000 .

127.500

Amounts

$

Rnal Budget

1.725.528 : 1.498.533

205,358 69.773 92,747

157347 4.468

132,093

Actual

i 1,725,528 1.498,532

205,258 69.773 92.746

157,348 4,468

132,093

Variance vifli RnalBudgd-

Poshive (Nc3;aliva)

$ (1)

--

(1) 1

--

3,744300 3.885.747 3,885.746

452300 465.000 338.500 71,000 44,000

477,000 123318 58300 27.500

208,000 55.400

479300 723.470 729.000 171.000 55^000 178.100 86.100 98,500

150,000 64333 64,033 66333

77.060 652.876 89.950 66373

274,928

6,844,474

559.693 424.614 342.730 73.689 42.159

597,973 13536S 48.998 19309

301.783 58.681

6O932I 721358 952.060 190.192 568,871 148.088 86391

114.724 197.137 67,194 83,934 70338

77.060 652.876 89.950 65.736

274,928

7,575.055

559,666 424.615 342,729 73.689 42.160

597350 135368 47,192 19309

301.783 58.656

610318 721.558 952.054 190.192 568.871 148.088 86,133

114,724 71367 67,194 83335 70338

77,060 652,876

89350 65,737

274328

7,448340

m.

27 (1) I

(1) 23

1,806

25 (M97)

158

125,870

(1)

(1)

126.715

72



GENERALFUND For the Year Ended December 31,2009

Excess Q)eflclenc7) of Sevcnoci Over Expcnditares

Other nnaBciiig Sources (Uses) Transfenin Tnnsfbrsoot

Total OflierFniancing Sources

Net Chaise fn Fund Babncca

Fond Balances, Be^mdng of Year

Fund Balances, Old of Year

Bodeeted Oi^jna] Budiget

$ (3,100.174)

3.598,814

3398.814

498,640

1340371

$ 1338^11

Amounts

t

S

Final BndjcBt

f3.689308) :

3.898,814

3.898314

209306

1340371

1.549.777 !

Actual

i (3.562.594)

3,898,814 (125.870)

3.772344

210350

1340371

i 1350.621

Variance widi F'm^ Budget-

Positive (N^iative)

$ 126.714

(125.870)

(125,870)

844

-

S 844

73

ST. JOHN TBE BAFITST PARISH COUNCIL LAPLACE, LOUISIANA


ROADS AND BRIDGES For tlK Year Ended December 31,2009

BudRete^J^"*™"^ Rml

Aotnal

VansDco widi Final Budgcl-

Taxes:

Ad^cran Salet BoduM Otbo'taxn md poultiei

Stvtc p*fy<Ti' ftnui tmspcrtition Statfl nvenus diaring Odxr

Otbnricvanw

Total Bsvomei

ExpvadlUu <i# CUDCDL

Qtncnl KOTcnnnctnt Legislatm Judkial UDCGUbVB

Elecdoot PiiBwinH unit iifliniiiiiriiBtinn

BoildiDg and plant

Fiddionlb^ Fubluwodn HaaUliandwel&n

DebtSsnca

Total Expoidituna

ExcMi (DcfldMNj^dRamnwa OrerFipiwIttawi

OOwrVInuKlnBSoarcM (Ute*) PiDoeeib of ddA isiued I oooGO ol Itam SeleofRxedAnsb

Tntmicn out

Total OrtiH- Piniinring Souicei ( I t e )

N«f ChsBKB in FOMI Bafawca

Fond Balaiica, Bcgiiinlnjt of Year

Fond Balaiicci,E(id of Y a r

4335.000

58,395

502.000

15.000

20;000 25.000 27^300

5.658.495

8,617.452

5,296.M0

64.832

514343

112,567 17336* 21360 2310

27J85

6^13J90

9,391,835

5,296330

64.832

514342

112367 ns3M 21359 2310

27J83

6,213JS7

9,391.830

0)

142.280

8.759.732

a i 01.237)

139.637

9J31.472

0317.882)

139.717

9.531X7

(W17JW0)

(80)

(75)

(78)

3,00(^000 n8a78s)

2,819.212

(282.025)

1,833.569

S 1J51,544 S

3,000,000 a80.78S)

Z819J12

(498.670)

1,833J69

133^899 J

3.000.000 080.788)

2,819.212

(498.748)

1.833.569

t 1.334.821 $

-

(78)

(78)

74


SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL-

ECONOMIC DEVELOPMENT For the Year Ended December 31,2009

Budgeted Amomtt

Onfftal Fiosl Anhwil

Variaooewidi rtnalBudgiBt-

Potiti>e (Neglive)

Knamm Tax»

Advalonm Salaandt iM O&crtKEBt and pcnaltKa

Fedoalpanta

Bfiftw savanna diaiius OdKT

EutaMt ncotiio OttternvoouB

Totil Rtf¥uiiioi

Bzpiaidltnra CuutuL

LcgKliTivc TmfeHil

EmouEzTO

Civil tennoo BuildiEU m d idmt PUUUiyu BOO ZOOBIS

H e a l & a i d w d & n p« wuh'imMi #li i i^|i . I I I i^nt

Tnn^ortBtkai Dnit Stfvice

Total Eqieadi tum

S - $ - » - » 4.835.000 5396330 5396330

77,200 130.000

5.042,200

1341325

48,137 139.083

5,483350

48.137 139.084

5.483j51

1.482329 1,482.626

1.541 J25 1,482.629 1.482.C6

Ezcaaa QMklaa^) of Bavcnae* ^^Ttr Kipfndllui 11

Otfaar FlBanclBsSwtrca (Iba) Fnoeedi of dd« inuad I^ucaads of laaiaa SaleofKxedAnali Tfanitcnin Ttanuen out

(Uk.)

Nat Chani!* In Fmid Baluwts

Fond Batancei, BaxfaintaR of Yaar

Fbnd BalaBcaa, End of Year

3,500,275 4.000.921 4.000J25

1(X000 a735,880)

a72S.880)

774,395

3.220208

10;000 a06Ct880)

(3.050.880)

950041

3.22a»n

10;0DO G.060.8BO)

(3.OS0.88O)

950045

3J20J08

75



SALES TAX DISTRICT For the Year Ended December 31,2009

BudRetadAmoupti

_Bndgrt, Fmal

.Budgr t . Actual

Vananca'nim ^ n l B u d g e t -

Revinnc* Taxtx

Advaloceni Sa laanduse Odicr taxe* and pcsaltiea

'r'*''F*YTiiiiiin''*' ''—*"•***• FedenlgnnH s ^ ^ fimdK

Stata nfenuB dianDg O&er

Fees, cbugB^ and oofnmmions Fbra end fixfbiturei tEitcmt DCOO0 Ottiar Rnreouo

Total RavEouei

EzpsndttRrca

Gencnl gonsmnent Lcgbltfivn liidiciBl ExBcutna ElBDtkm

f IQBQCO BOQ dlTlTTllitl Hlion CSvilieinoa BuOdiK and plant

Public ta&ty Publtowoda

Scahh and vc^&ra

DdttScnioe

Total B y m d i n g e i

$ - $ - $ - $ 12,10ft000 13335.455 13.335.455

105.000

12,205,000

32,730 32.729 0)

13J68.185 13.368.184 i l l

Kzcen ffMMan^) of Barcnaca

O l b v FtBandtqi Soarcet ( U M I ) rroooodiofdobtmued AoconS Ollctfsci Sale o f ^ i u d Anet i TnoxcBmn TJBUMCU OtA.

Total Odier FitttttciDg Sc3urcc9 (Ua.)

Nat C h a i ^ in Ftad Bdancaa

Fund Bnlancea, B«Klnnfa)t irf Year

Ftand Bafawcaa, Epd of Ycv

12.20S.000

P.75fe074)

(9.756.0741

2.448.926

12,822,936

13,368.185

4.762.1 U

12^22,936

17J85.047

13368.184

(8.60^074)

4.762.110

12,822.936

17.585^046

i l l

0)

M

16

http://12.20S.000

ST. JOHN THE BAFTIST PARISH COUNCIL LAPLACE, LOUISIANA

NOTES TO REQUIRED SUPPLEMENTARY INFORMATION December 31,2009

NOTE A - BUDGETARY BASIS OF ACCOUNTING

Budgets for the General Fund and each major Special Revenue Fund are adopted on the modified accrual basis of accounting. Therefore, GAAP serves as the budgetary basis of accoimting.

77

OTHER SUPPLEMENTARY INFORMATION

(TEDS PAGE INTENTtONALLY LEFT BLANK)

ST. JOHN THE BAPTIST PARISH COUNCIL SCHEDULE OF COUNCIL MEMBERS AND PARISH PRESIDENT COMPENSATION


The schedule of coxr yensation paid to the Parish President and Parish Councilmen is presented in conq)liance with House Concurrent Resolution No. 54 of the 1979 Session of the Louisiana Legislature. Compensation of the Parish Council is included in the legislative ejq)enditures of Ihe G^eral Fund. In accordance with Louisiana Revised Statutes, at LSA-R.S. 33:1233, the Parish Council has elected the monthly payment method of compensation- Under this method, the Coimcilmen receive ^)proximately $686 per month.

PARISH PRESIDENT AMOUNT

WiUiamHubbanl, Parish President $ 92,489 Patrick T. McTopy, Acting Parish President 30.830

$123,319

PARISH COUNCIL

Steve Lee, Council-at-Large, Division B $ 8,230 Richard Dale Wolfe, Council-at-Large, revision A 8,230 Jaclyn Hotard, Coimcil Chairperson, District IV 8,230 Charles Julien, District in 8 ^ 0 Haston Lewis, Sr., District I 8,230 Daniel Millet, District n 8,230 Darnel Usiy, District V 8,230 Rormie Smith, Council Vice Chairperson, District VI 8,230 Cherjd Millet, District Vn 8^30

Parish Council Total $ 74.070

78

(Tins PAGE INTENTIONALLY LEFT BLANK)

NONMAJOR GOVERNMENTAL FUNDS

SPECIAL REVENUE FUNDS

Special Revenue Funds account for the proceeds of specific revenues (other than special assessments, expendable trusts, or revenues for major coital projects) that are legally restricted to expenditures for specific purposes.

Crimina! Court - The Criminal Court Fund accounts for a portion of the annual cost of the (Mjurts. The aimual revenues are derived fix)m fines, forfeitures, court fees, etc.

Civil Defense - The Civil Defense Fund provides the aimual operations of the St John Parish Department of Pubhc Safety. Revenues are generated firom an annual grant by Entergy, Inc. as mandated by the Nuclear Regulatory Commission (NRC). In addition, fimds are allocated by Economic Development to match grant fimding per the sales tax proposition.

Street Lighting - The Street Lighting Fund accounts for the annual operations for paiish-wide street Ughting. The revenue is generated fix)m 4.94 mills, along with some state revenue sharing fimds. The expenditures consist of the cost for lighting public streets, as well as other annual operating expenditures.

Health Unit Tax - The Health Unit Tax Fund accoimts for the operation and maintenance of the two health units in the Parish. Revenue is generated fix)m a .99 mill Ad Valorem Tax along with some state revenue sharing. The expenditures include a portion of the annual operation of the health imits, as weU as the quarterly billing for personal and environmental health services performed m the Parish by the State Department of Health & Hospitals,

Juvenile Detention Center - The Juvenile Detention Center Fund provides for the housing of St. John the Baptist Parish juvenile offenders in juvenile detention feciHties in other Parishes. The revenue is generated firom a .99 mill Ad Valorem Tax. The major expenditure is the housing of juveniles outside St. John the Baptist Parish.

Airport Anthoritv - The Airport Authority Fund accounts for the annual operation of the St. John the B^tist Parish Airport. The revenues are generated fiom the retail sale of goods and services to the &cility users, such as fiiel, storage, and miscellaneous equipment Funds are also allocated horn Economic Development to assist in the annual operations of the facility.

Volunteer Fire Departments - These fimds account for the annual operation of the four volunteer fire departments within St John the B^tist Parish. The revenue is generated fix)m a % % sales tax for the fire departments along with a 2% fire insurance rebate.

79

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)

Fire Services Fund - In May 2003, the voters of St John the Baptist Parish passed a .25 cent sales tax for a partially paid fire department. This fimd will account for the cost associated with the paid personnel for the fire departments.

Conunnnications District - The Communications District Fund accoimts for the annual operation of the emergency 911 fecihty. Revenue is generated fixim the monthly 911 surcharge collected by local telephone companies along with interest income.

Ambulance Fund - The Ambulance Fund accounts for annual emergency ambulance services for St John the B^tist Parish. The revenue is generated fix>m a service charge on residents' monthly utility bills. The major expenditure for this fimd is the private contract services for parish-wide EMS.

ARC Maintenance Fund - The ARC Maintenance Fund assists in the annual maintenance for the ARC Center. The revenue is generated fi*om a 1.00 mill Ad Valorem Tax.

Senior Citizen Tax -The Senior Citizen Tax Fund assists in the annual maintenance of the Senior Citizen Center. The revenue is generated fiom a .99 mill ad valorem tax.

Convention Center Fund - Revenue is generated fix)m a dedicated 2.97% sales tax charged on the hotel/motel occupancy of lodging in St. John the Baptist Parish. The revenue is dedicated to the construction and maintenance of a Civic Center.

Recreation Fund - The Recreation Fund accounts for recreational expenses of the Parish w^ch consist primarily of maintaining the park grounds and the summer youth program. The revenue is generated primarily fiom video poker revenue. Although this fimd was created in 2005, the fimds were previously accounted for in the General Fund.

Health & Human Services Fund - This fimd is used to account for various grants and other revenues used to provide food, housuig and utiUty assistance to needy residents in the Parish.

DEBT SERVICE FUNDS

The Debt Service Funds are used to accumulate monies for the payment of principal, interest, and fiscal charges on the Parish's general obligation and special tax bonds.

Parishwide Sewer Sales Tax Reserve Fund - This fimd accounts for the reserving of fimds as prescribed by law for any one year's principal and interest payments for sewer bonds.

80

NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)

Parishwide Sewer Sales Tax Sinking Fund - This fimd accounts for the annual payment of principal and interest on sewer bond debt The Sales Tax District transfers on a monthly basis the fimds to cover these payments.

Economic Development Sales Tax Reserve Fund - This fimd accounts for the reservmg of fimds as prescribed by law for any one year's principal and interest payments for economic development bonds.

Economic Development Sales Tax Sinking Fund - This fimd accounts for the aimual payment of principal and interest on economic development bond debt.' The Economic Development Fund transfers on a monthly basis the fimds to cover these payments.

WVFD Fire Protection Sinking Fund - This fimd accounts for the aimual payment of principal and interest on the WVFD sales tax bond debt The WVFD operatmg fimd transfers on a monthly basis the fimds to cover these payments,

WVFD Fire Protection Reserve Fund - This timd accounts fi)r the reserving of fimds as prescribed by law for any one year's principal and interest payments for the WVFD sales tax bonds.

CAPITAL PROJECTS FUNDS

The Capital Projects Funds are used to account for all resources and expenditures in connection with the acquisition, renovation, and improvements of capital &cilities other than those financed by proprietary fimds.

Bond Series 1990 Parishwide Sewerage Constmction Phase H Fund - The fimd was created in 1990 to fimd sewer coital improvements. Afier the fimds fix)m the bond issues had been extinguished, the fimd was kept pursuant to Council Resolution 98-28, v^ch states that any revenues collected firom the one-cent sewer sales tax in excess of $4 million should be escrowed for fiiture use. Funds have been transferred into this fimd fix)m the Sales Tax District on an annual basis to complete various sewer improvement projects.

2004 Water General Obligation Bond Construction Fund - The fund was created m 2004 for the purpose of funding construction of various water department projects.

Fire Department Construction Fund - The fimd was created in 2004 for construction and improvements to fire stations for the Gaiyville and Reserve Volunteer Fire Departments.

2009 General Obligation Bond Constmction Fund - The fund was created in 2009 for tiie purpose of funding construction of various roads, drainage, recreation and building projects.

81

NONMAJOR GOVERNMENTAL FUNDS (CONIINUED)

NONMAJOR PROPRIETARY FUNDS

ENTERPRISE FUNDS

Enterprise funds are used to account for operations that are financed and operated in a manner similar to private busmess enterprises where the intent of the goverument's council is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or v/beie the government's council has decided that periodic determination of net income is appropriate for accounting purposes.

Mosquito Abatement - This fimd accounts for the aimual cost to provide mosquito services to the residents of St. John Parish. Aimual revenue is generated by a $2.50 service charge on the monthly utiUty bill and a .48 mill Ad Valorem Tax.

82

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S r4 CI en o M ov i n t~ —

a o - • CQ n eo ov —

o t n Ov cri VO v f — • ^ Ol r- ir» r- o so r- o t ^ r^ BO eo ov t - r^ —' "o «n t n - " p i Bo_ r-_ 0\_ • * Ol r i - ^ VO CO * ^ t n

= 3 o .-• (^ Ol

2 a

t ^

M

_.

• a

S 3 S o . •*- "^l

o ov

o >o

3 = '• <^

=.G.

K m

" -1 K

_

o

f1 n

e- e

_ vs

» V 4

^ s •

^ r~

M 00

H K

_ j

t i 3 C a



CRIMINAL COURT For the Year Ended December 31,2009

Final BodRrt Aotual

VniniceTOifa Fiml Budget

Taxei: Ad valoran SilcsBiiduM Other tBxa and penahiet

LteoiMi *nd pmnii i

FodenlgfSDta Stale fimds:

Parrin iiH"*pê*'"<cw*

Stats levcoiM d w i n g OOUT

Feca, dmgea, sodcoomiBnoai F l n a and fivbilurei Aitcnst moonto OwctTtvcauc

Total RcTCDues

EizpmiutnRa

QcDcral govcnmKot Lqplativo Judicial BXOGUtiVO

CSvilieivioe Bmldmg and {riant

F u b l i c n & ^ FubliowDdB Health and mifiaa Bconcamc devdopmeot ânsjortBtiaa DebtSeniee

1.533.211 261

21.342

1.554.814

1377.393

1.533.211 260

, . , . 21^2 0)

1.SS4.813 JH

1^77.392

Tftf i i l T{ HI **' p"*^^rtM U77393 U 7 7 3 9 2

Ezccsa (DeAdoi^) of ScTCBDea Ov i f ExpradHiiictf

Olbar FhnndnK SooRC* (Dan) IôoBodi cf ddri imied FrooMdi t f leaae* Sale of Fixed Aue t i

Tânsfinout

Total OtturFinaDciDg SOIBCM

Net Chwi|>e fai Fnnd Babnec*

I^md Balance*, Bcjjhuifaic of Year

Fimd BalancM, Eod oT Year

177.421

177.421

(175.676)

177.421

177,42!

075.676)

1.745 S 1.745

90



CIVIL DEFENSE For the Year Ended December 31,2009

Fiinl Actual

Final Bn<]get Poaitiwi/Ofcpliwi)

TsxeK Ad valonai] Sale* Btd use Other taxei end peoaltiei

Tiifwinwft *"^ poin*i IntctROVBnsnentu TeTCDuesT

Fedcfal giBulA State fimds:

Stste menuQ thariis Other

FmoS wnn £cnClbl|l6S

O&crmcnuo

Total RAVCDUCS

ExpcndltnrM

QcDBiai igavBnmBDt T j y w l u t I uw

Judicial

B]ixtiaia

GvilMivice Building and p t o t

Pid>lionfefy Public wodti HeaMi and wet&re Bcacmdc develt^UKut T^BDncetalion OdrtSenrice

T " * l w II n#. I irtfti w ^

420.889

2.146 481.168

420.SS8

2.146 481.168

0)

904.203 904.202 H)

823.128 823,128

823,128 823.128

Exccaa <DefidcB(7) of B n n m e a Of er EipeafitHrca

OOn-FiBBncinR SonrcM ( O u t ) ntweedi of debt Bsued FTDceeos of leases Sale ofFined Asset! Tlansfav m 'HaDstenout

Total Other Finmciag Sourees ffftes)

Net Cbanse In FmMl B a b n c n

Fund Bdances , Bq(ianln(> rf Year

Fimd B>lMicta, End of Year

81.075

50^000

50;000

131.075

369.510

81.074 J21

50.000

sqooo

131,074

369^10

0)

91



STREET LIGHTING For the Year Ended December 31,2009

Final Budjtet Actual

Variance Widt K n a l B w ^

POiitive/CNciatiTe)

RHMiaea Taxei:

AdvBluiem Sslesaoduse Other taXB* and penaltiet

Licenses aod penn^ Tiifffl tyfinmrnfrt T Win m'

Federal psnta State fim^:

Parish tnm^mtatiaQ State revenue shanng Oflvr

Fee^ diaiges. sndeammissiDns Fines and firieituics

tmooma Othvievmme

Total Ronnues

EzpcndHiirea

Qeoea] govonmcDt L^lrt ive Judioal Rwcotiw Elections Hnanoe sod administntian Cinliejvne Building and plant

Pdblionfi^ PidiliowGda HeaMi and wd&B Eoancnuc developmrat TrampoitHlico Debt Service

Total Bxpendituiei

1.^4340 S

29.228

4.580

1.658.148

1.158.434

1.158.434

1,624>I]

29.228

4.579

1.6S8.148

1.1SS.435

1.158,435

0)

0)

J l l

Exeeai Cl^efldta^) of Kevenni Orer Eipewntuiei

Other Ffaumdng Sonrccs (Use^ Kooeeds of debt ieeued Proceeds of leases Sale ofFixed Aaseti Ttnufinin 'nBB^nout

Total Other FinBooiiig Sources (Owe)

Net Omnxe In Fted Bafamcc*

Fund Balances, Bq^nnlnx of Year

Ptuid Balance*, End of Year

499.714

q2aooo)

n2°-°«o 379.714

1^377,723

1.757.437 _$_

499.713

(120.000)

OM-000)

379.713

1.377.723

1,757.436 $

J l l

0)

j a

92



HEALTH UNTT TAX For the Year Ended December 31,2009

Final Biafaet Actual

VonoceWith Final Budget

Bsvannee Tans:

AidvaloRm Sales and use Otucr tffics B&u ixoutiics

Lioectfcs m d pcronb IntoigjVftL'miwi™ lavwiii w

Federdgmtfi StttofiiD(b:

Other Fees. (togM^ andcommiMiwii Hoes and finfeitURs xQterest mcome Odmrevemue

Total Sevetmei

Ezpendltitrcs

Oenenl govemmeot: Legislstim Judicis] Executive Blecticms ^DSnCe •*w< ft^4||iTiiiwlnriy^ CSnlienke

Publtoia&ty Fvbliawodx Healdiaadwdfive Eoonumc devtu^onetit 'Dnn^Kntstioa D ^ Service

Total Bxpendihm

327.972 S 327.972 S

17.730

1,570

17.730

1.570

347.272 347.272

287,285 287.283

287.285 287.283

Excsss (DeSdemr) of Bevenms OverEspemOtnres

Other TliDHicInx Soorccs (Osc«) Proceeds of drtit Msued Rooeeds of ieane Sale of Fixed Assets Tiauucis m Transfiaiout

Total Other Financing Sources

Net ClnuiKS In Fond Balances

Fnnd Balances, Bc);lnnliq( of Year

Fond Balances, End of Year

59.987 59J89

ClQlOOO) OftOOCQ

(igooo) 00,000)

49.987

465.514

49.989

465.514

515.501 i 515J03 ^

93



JUVENILE DETENTION CENTER For the Year Ended December 31,2009

Final Actnal

Variance Wifli Final Bajgpt

Positivo/(Nq{aiivB)

Revaraes Taxes:

Advalonm Sales and use O d w taxei and penalties

l ioemet 8Dd permits l l l l f J ipp iy*^" ' '1*1 !• ^1 ^^v^^fllT^T*

Federal giants State fimifa:

Parah tniDipDrtation State revenue ll Ml i m

Fees, diarge*. •nd oommswrni fCDd 80d DULuitUlCA

IblBfwt iPcniDft

Total RflVcDUBV

p.yp*ifcHtlu8i*m

Judical BnBCUliTC HecrioBa FSkBDCO IffWi Hf IniTT 11*0rBTB^I

GniKP/ko

331.396 S 3 3 U 9 6 S

3.56S . 3.566

334J61 334,962

P t M o s a f e ^ PiddienodEi HealfliBiuiwdfin IJ^flHiiinfl OBVCJOpOtttlt

D ^ S e n r i M

186.638 186.638

186.638 • ^ ? ^ ^ . .

EseenQMIciMt^flffKaiTeBaes Over Ei^Hoditnrcs

O O e r F tnandnx Sonrccs (Dies) Proceeds tf debt issued Proceeds of leues Sale of Fixed Assets Transicn m Tranuers cut

Total Other Financing Somces ( t t e s )

Net Cbangs in Fnnd Bal^Kcs

Fnnd Balances, BcglnBlBi of Year

Fund Bnknces, End of Year

148 J 2 3 1 4 8 ^ 4

02.000) 02.000)

s

02.000)

13^23

752J79

888.602 S

02.000)

13e;324

752.279

888.603 S

1

1

94



AIRPORT AUTHORITY For the Year Ended December 31,2009

Fmal Actual

Vamnce^mh Fmal Budget

Po»itive/(Nq^tive)

Euveuaes Taxes:

Advaknan Sales and use O&er taxes and penalties

licenses and pcrauts httogovenmicaital revenues:

Fedenu grants Stste finds:

State icmnue dianag OQKT

Foes, coHrgjQi And ccxnnnmom Fmca and figfaihirea

Otttn revenue

Total Reven&ei

Ezpcndifnres

Ocoeral goveromeat:

hidical BxeouUve Elections FmiHifm smA mt^i i i f ipdf t inn

CMl service Building and plant

Putdieia&^ PuUiovKala Bealttiandvel&rB BconoQiic development Tteaportarioo DdASeivioe

Totftl Expcnditares

297384

15.652 45.518

408 2.700

361.662

438.731

297385

15.652 45318

408 2.700

361,663

438.733 (2)

438.731 438.733 J2i

E n e s s q M i d e n ^ ) of Kevennes OverEspeadnores

Otber n n a n d n K Soorcee ( D m ) Roceedi of debt inued ftoceeds of leases &Ie ofFixed Assets Ttansfen in T^ansfinout

Total Odur Financing Somces (Uses)

Net ChanjEe In Fnnd Baiancea

Fkmd Balances, Bqcfamhtg of Year

Fund Balancts, End irf Year

(77.069)

125,000

125.000

47.931

35.448

C77.O70)

125,000

125.000

i l l

47.930

35.448

0)

83.379 S 83378 ^ M

95



RECREATION FUND For the Year Ended December 31,2009

Bevenncs Taxes:

Advakcem S Sales and use Odier taxes and penaltiea

htnguvemmeulal iBveouea: Federal giants State fimds:

PaiMi tramputlidion

Other Fees, dunges, and oommisnoiM Knes sod fbrieitures

OtherievBDUe

TotalBevenues

ExpcndBtnm

Legislative

Execotm Sectiooa Finance knd adnmistratian Civil service PiiiljtinQ tmA piTtf

FuUioief i^ FuUicwDilo Healdi and ird&re B4XP0iiue development Culture & Eecreatioo DebtSemce

Total Eg^eaclituies

Exccaa (DelldcBtT) rfKeveaocs OverExpendtluw*

Other FInanrioK Sources (Oees) ftooeeds of debt issued Piocoeifa of leases Sale ofRxed Asseb

Total Other rmaocing Sources (Uses) _

Net CStance in Fund Balances

Fnnd B>laBees,Bct^BalB|(ef Year

Fnnd Babmces, End of Year S

Fmal ' BudRBt

$ -

575300

-

-

---

33,630

-740

-609.870

----. ----, --

742.029

. 742.029

032.159)

.

. , .

05.000)

05.000)

047.159)

211389

64.230 t

Actual

--

575.499

-

-

---

33.632

-741

-609.872

--------. ---

742.038

. 742.038

032.166)

.

.

. _

05.000)

05.000)

047,166)

211389

64.223

Variance Wifa K i a l Budget

Posrtive/tNeRelive)

S

' (1)

-

-

• --2

-1

-2

---------. --

(9) .

(9)

(7)

.

. _ _ -

.

m _

-5 Si

96


SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IS FUND BALANCES - BUDGET AND ACTUAL -LAPLACE VOLUNTEER FIRE DEPARTMENT


Final Budjset Actual

VsdancaWidi

Revenues Taxes:

Ad valorem SslesBoduse

Fedenlgmiti State firnds

PBRUI tnnspcrtatmi Stato icvcuuo siaisis Odier

Fees, charges, and ccmmtuions Flntai and forfeitures mbacst mcome OdKrievemie

Total Seivenues

Eipenditnres

Legislative ftidicial

EleetiatB flDflDOO Bsd acsiiBiBliauOQ Civil sovice

Pd>lionfity PidilicwDiiiB Ebaltti and wel&ie

Deb Service

Total Ei poodituieB

1.765.437 1,765.437

97.040

14.279 5.866

97,039

14.279 5.867

0)

_i.i«:^e22, 1.882.622

942.265

109.211

942.282

109.211

07)

1.051.476 1,051.493 07)

Excess fflefldeocy) of Beveanes Ovnr Expendttnres

Other FfanwdnK Scarces (Uses) ftoceeds of debt issued ' Proceeds of leases Sale ofFixed Assets uausucs tn TnmsEKS o^s

Total O&erFinanciag Sourees (Uses)

Net Chance in Fnnd Balances

Fond Balances, Bexfamfaq; of Year

Fnnd Balances, End or Year

831.146 831.129 illi.

831.146

2362.027

831,129

2362.027

07)

3393.173 $ 3.M3,156 $ 07)

97


SCHEDULE OF REVENUES, EXPENDTTURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL -RESERVE VOLUNTEER FIRE DEPARTMENT


f m l Actual

VaiianoeWai K n a l B w ) ^

Positivei^[Nâlive)

BeveBMS Taxes:

Ad valorem Sales and tBM Ot iw taxes and penalties

Licenses end pemiils jj i mwff tu*' 111 111*1 rerenues:

Federal giants State fimib:

Parish trBQspattatian

Od i«

Fmei eod fbefeituree muvest ^30ome Otser revenue

Total Revenues

Expendltnres

Oennal govenmicnt:

IiTgivlBtTW Judicial KcBCudve Elections

Civil itrvice Building and plant

Public safety Public vrcda Blealdisndwelfire BconoBUc develQ|amiit XreasôrtBtiaa DebtScfvice

Total Expenditures

755.607 755.607

34.959

2300

34,959

2350 SO

793.066 793.116 50

436.881

68384

436.881

68384

5 0 5 ^ 505.265

Excess (DeBdenc^ of Sevenaea Ovn-ExpendttorM

Otli«r FlnandnR Sosrccs (Uses) Proceeds of driit Bsued Proceeds of leases Sale ofFixod Auets lânsfcnm ânsfeisout

Total Other nnoii% Sourees (ttes)

Net ChmoBt In Fond Balances

Fnnd Balances, Bet^wAqt of Year

Fund Balances, End of Year

287.801 287.8SI 50

•036.641) (136.641)

036,641) 03^641)

151,160

492,118

151.210

492,116

50

643J78 643326 48

98



WESTBANK VOLUNTEER FIRE DEPARTMENT For the Year Ended December 31,2009

Final Actual

Variance Wlh Final Budget

PosiliveW^irtive)

Eevennea Tana:

Advabrem Sales sod tSB Other me* and penalties

ujidpTVfI iit\ ffitai revenues: Fedenluuds State fimds:

OdtET

FeeSL ' Twiywi ^ ttrfA cniiiiiiii>ii'wwi

Fmts sod forbituEea bterest income OdicT revenue

Total Revenues

Expenditures

Qeaeral goremment L^bdalive Judidal ^cecutive Blecticms

Civil seivice pit i l f l in* ttnA pl*nf

Public safety Public vraria Qtal'di Bi^ vel&tB

Ecaoomic development Transipntatiaa D ^ Service

Total Expenditures

504.915

10.448

11370

3.435 1.499

531367

803.195

504,915

10.448

11371

3,435 1,499

531,868

803.199 (4)

803.195 803.199 M.

Excess (Deffeicncr) of Reveanss OverExp^ndUnres

Other Financing SDORCS (Usee) Roceeifa ofdrfitiwuod I^ooCetb of leasra Sale ofFixed Assets 'Hansfenin Ttansfissout

Total Other Financing Sources (UK")

Net Chafva In Fund Balances

Fnnd Balamvis, Benhmtog <rf Year

Fnnd Bafancet, End of Year

(271.328)

43( 000

<.^^^<)

364.476

93.148

449,472

542.620

(271331)

43( 000

t«324)

364.476

93.145

449.471

^ ,616

.m

(3)

01

±2.

99



GARYVILLE VOLUNTEER FIRE DEPARTMENT For the Year Ended December 31,2009

Fmal Budgrt Acbul

Variance W t h

Posilive/(NeBalive)

Bavennea Taxes:

Advaloran Sales sad use Odier tBxes and penalties

Licenses and pomits loteigovenmieQtal reveimes:

Federal grants StaU fimds:

I State leveuue shailug Other

Feea^ charges, and nommiwicgs ^^DSft **v^ fin frip*****

{^Kfiercnue

Total Revenues

ExpcadHnrcs

Oeneral govenment: L^jslative Jiiditaal Hxetnliyy

Civil lennce Buildicg end plant

Pid)l ion£ty Pimhc wuuLs Health and welfire Ecooomic dsvelopnient Ti^i iTi*nirtBtif>n DriA Service

504315

2.410 18331

526,256

385.033

44.666

504315

2.411 18.984

1 53

52^310 54

385.035

44.666

(2)

429,699 429.701 J2I

Excess CDeOtkn^) oTBavennes OvwExpendllMies

O t t e r Ftnandnfi SoDicea (OieO Proceeds of ddit issued ftoceeds of leases Sale ofFixed Assets Tisnsieis m ^Dmnuesout

Total Other Fmancing Soaccs (Uses)

Net Cbaaee In Fond Balances

Fmtd Balances, Beijbuilnti of Year

Fnnd Bnlances, End of Year

96357

007.620)

^107.620)

(11,063)

S5732I

96.609 52

007.620)

007.620)

a 1.011)

557320

52

-01 546.458 51

100



FIRE SERVICES For the Year Ended December 31,2009

Fmsl Actual

Verianoamdi Fmal Budget

Positive/(N<gtive)

BevMuns Taxes:

An valorem Sales and use Other taxes and perulties

f ip^w^* ano pernios InleiKDVccDmental revenues:

Federal grants State fimds:

fBOSU iiailKIOnBDUl

Stato rcvcQUD ^"*^"ff other

FBC3| CC13IRCL *twi ^ |i|nin|WMrtym Fines and fixfeitures Interest mcome OduTivveoue

Total Revemies

ExpcBdttnrcs

L»g^lwlive Judinal Executive Heeticas Fmanoe p^H •iimmi.iiiii mr CSvfisavioe

Pidtlic safety Public wDda Beahb and welfare Ecmiumio opvelopnicnt

-l^an^oitation DcteSenica

Total Eiqxodi tms

333^884 3330.884

25.990 5384

25389 5.587

0) 3

3362.45g 3362.460

2371392 2,371391

2^71392 2371391

Excess (DifldOK^ of Revenues OvcrExpendUnra'

OOmr Flnanring Sonrces (Ihea) Ptoceeifa of ddit issued ftooeecfa of leases Sale of n n d Assets TVansfenm Transfers out

Total Other FiuBncing Sources (Oies)

Net Change In Fond Balances

Ftod Balances. BeijlBnlnK of Year

Ftand Balances, End of Year

1.191,066 1,191,069

1,191,066

4.673371

1.191,0®

4,673.871

5.864.937 $ 5,864340 I

101



COMMUNICATION DISTRICT FOT the Year Ended December 31,2009

Final . B u d s ^ Actual

VarianoeWifli Final Bujget

Poaitive/[Negtive)

Revennes Taxes:

Ad valorem Sales and use OuMr taxes anopenalues

T.*'f PYfPi andpcmtfs tocrguivetunwntal revenues:

Federal pants

J^ziih tnnspcctatmi State itrvenue shariag Other

FiDBi and funbiliiica

OUurnvanuo

TiatalReRaniei

Expttkdttnrca

Jttdkaal EnecutiTC Electiom

CtvilsGnioa

532315

9.616 34.800

6wl8I

532313

9.616 34,800

6,181

(2)

576.731 582.910 6,179

Puhlta taBsty

f^ftBlfii w i g yrljppft

DdA Service

Total ExpeaditinBi

584.161

JS5M.

584,J62

S0304

0)

634.365 634366 i l l

Excess ( IMIc lc«7) oC Bevennes Over Expendltnres

Other FinandniiSonrcM (Cies) Kocee<h of debt issued Proceed of leases Sale ofFixed Assets Tnmfeism li^Dsfcn out

Total Other Knancing Stmroes CU«)

Net Chstne* hi Fnnd Balances

iTimH p . i . » « i ^ Biinliinliiniif Tiisi

Fnnd Balances, End of Year

i57,e4i. <31.456> ^178

s

(57.634)

1393389

1335355 S

(51,456)

1393.589

1.84Z133

6,178

6.178

102



AMBULANCEFUND For the Year Ended December 31,2009

Fmal Bwhet Acbnl

Variance Widi Fmal Budget

Positive/(NQi^live)

Aivwintta Taxes:

Advalomn Saks end USB Othv taxes and penalties

T jpj.fwgB &IK1 pQUUta l l *!*'UUiif^ ym^firwl iBTCOUCai

FodsnugfBDli Stav uXDOK

Pansh tranqtortatioa

OdMsr

T^nea a n d fijifejhlm*

Total ILoveoues

Eapo id l tnns

LjcffsiUm Jodictal Exocubvc

^lllWliflw aTla îHll lll^ itt Kit Wp

Ovil service Building and plant plufiTiTng BTi TTTning

Pubhc safe^ Public we ds Heaidiandwelfira Econcunio devdopmcot TrAQsportatiaBi D^Senioe

Total E)q)endituies

275.130

270 980

276^80

284,124

275,128

267 980

276375

288,184

(2)

(3)

j a

(4.060)

284.124 288.184 (4.060)

Excess ( D e f i c i e n t of Rarcnnei Over ExpcndUui es

Oflier Fhiandng Soarces (Pees) Proceed) of ddA issued Proceeds of leases Sale ofFixed Assets Tânsfcnm lâcafers out

Total Other FioMKing Soixces (Uses)

Net Change la Fnnd Balances

Fnnd Bdanc t s , Bei^nirfB)! of Year

Fnnd Balancea, End of Year

(7.744)

00,000)

00,000)

07.744)

132353

115.109 J ^

i lL^l

(IftjXW)

(10.000)

(21.809)

132353

i42«I

(4,065)

111.044 S

103



ARC MAINTENANCE For the Year Ended December 31,2009

Final ActiBl

Variance YTtOi nnslBudgct

Pogajve/QTefftive)

Bevcnnes Taxes:

Advalcnm Sales and use Odier taxes and penalties

TntrigffWinBiKJitBl r^*wpiw Federal pants Stale fimds:

OOier Fees, (saigEa, and oomi ITIWS sis fmes sod iiiii IffitirTW r"^*'TBt 11111'i miff

Other revenue

Total Revenues

ExpenditBieB

Qtaeral govermnent: Leghlative Judicial Executive Electicos

CSvilsarvice PUllulUJI 8D0 DIBIA

Public safe^ Pidriicvmiii Health and ml&TB

l^aiBpoitabcai Xlebt Service

Total Eiyenditures

331335 $ 331335 S

1,265 1,265

332.600 332^600

255,781 255,778

255.781 255.778

Enwsa p M k k a q r ) ofBevennaa Over ExpettdHBKs

Other FlnanchtK S e a m s ([b«s> ^Dceeds of d ^ issued Proceeds of leases Sdb of F i n d Assets

TzansCenout

Total Odier Finsnciiig Sourcei (lies)

Net Change hi Fnnd Balances

Fmd Balances, Beglnahq! of Year

F^UM) Balaiices, End of Year

76319 76;822

7 e ^ 9

348,142

76^822

348.142

104



SENIOR CITIZENS TAX For the Year Ended December 31,2009

Final Actual

Variance IMth Fiiul Budget

Positive/(NeBative)

Kereiuiee Taxes:

Ad valorem Sales and use Odier taxes and penalties

Licenses and pcnnjts

Federal pants State fimds:

Parwi trampoitaticn Stale nwanwafetme Odier

Fees, chaiges, and commBsicns Fines and forfeitures

Other nvcniiB

T < ^ Revenues

Expenditures

Oenetal govtmmeot: Lîslative Judicial Execitfive Eleetiaiis ^QSnce nnd flHfiiî w wl inn Civil serrioe BnildiDg sod plant Planning nf ld TTVn|W

Public sa le^ PvUiowcda Healdi and veelfin Eooncenio developo^Dt TrauspoQtalion Ddpt Service

Total Enienditures

338,150 S 338.149 S 0)

87 87

338.237 338 J 3 6 i l l

335,000 335.000

335.000 335J»0

Excess OMkfancr) of Kavennes OverExpewOtarcs

Other FtnandnK Soarces (Uses) FiDoeedi of debt issued ftoceeds of leases SaleofFocedAsseb Ttansiersm Tânsfenout

Total Other Fnnncnig Sources QJm)

Net Changs In Fnnd Balances

Fnnd Balancta, Bc^tfaufaiic of Year

Fund Bidanecs, End of Year

3^7 3,236 i l l

3,237

154.292

3336

154.292

0)

157329 S 157328 $ JS

105



CONVENTION CENTER For the Year Ended December 31,2009

Fmal BucBCt Acbnl

VarianoeWdi Fmal Budget

Powtrre/tN^jgtive)

AVTCBIWa

Taxes: Ad valorem Sales and nse Odier taxes sod penalties

Licenses end pcnaiti

Fedoal grants State fimds:

Parini tranqiortabon

Other FccflL uiatscSa anQ mw i u iiiiwciiif Fines and fcfftitnres rnt*Pf^ ITW'i' W

Other levome

Total Revalues

ExpendHares

OoMnl govemoient: L^^slative Judicial Executive Electicos

Civil scnice BmldiDK and plant

Pid>lic safety Public wodcB BeeUiaodweOfiie

^an^>Grtation DditSnvice

Total Expendibires

131.425 42382

1.252

131,425 42387

1JS2

175,659 175,664

19^033 196,030

196,033 196,030

Excess QMIdenqr) of Revennes O v ^ Expcndltirrea

OOier m n a n d n g S o u r e s (Uses) ftooeeds of debt issued Proceeds of leases Sale <f Fixed Anet i uamtBia in 'bansfenout

Total Odier Knaacing Souices CUi«s)

Net C h a n ^ In Fund Brfaoces

Fond Bafawces, Bc|^iinhi|i (tf Year

Fnnd Bafamccs, End of Year

gO-37^ 00366)

s

30.000 001350)

C"r»0?

(92324)

35&204

265.880 $

30.000 0013SO)

(71350)

(92316)

358304

26S38B

106

STATISTICAL SECTION

This part of Ifae St John tbe Baptist Parish Council's comprehensive aimual financial report presents detailed information as a context fin* understandii^ a t ihe infonnation in the financial statements, note disclosures and recpiired supplementary information sa^ about the Parish's overall financial health.

Contents Schedules

Financial Trends 1-4

These schedules contain trend infoimatioQ to help die reader understand how the Parish's financial performance and well-being have dianged over time.

Revenue Capadty 5-9

These schedules contain information to help the reader aêss the Parish's most significant local revenue source, tbe sales tax, as well as tbe property tax.

Debt Capacity 10-14

These schedules present injformaticm to help the readear assess the affordability of the Parish's current levels of outstanding debt and the city's abili^ to issue additional debt in the fiiture.

Demographic and Economic Information 15 - 16

These schedules offer dîographic and economic indicators to help the reader understand tbe environmexit within ^ ch tbe Parish's financial activities take place.

Operating Information 17-19

These schedules contain service and infi:astnicture data to help the reader understand how tbe informatioD in the Parish's financial report relates to the sovices the city provides and the activities it performs.

Sources: Unless otherwise noted, the infonnation in tbese schedules is derived from the comprehensive annual financial reports for tiie relevant year. The Parish mqilemented GASB Statement 34 in fiscal year 2003; schedules piesentii^ government-wide information include infonnation begimiing in tibat year.

Note: Statistical information rârding sales tax revenue is limited because a governmental agency separate fiom the St. John the Baptist Parish Council collects the Parish's sales tax and much of the information is of a confidential nature.

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SCHEDULE 5 - DIRECT AND OVERLAPPING SALES TAX RATES LAST TEN YEARS

(Unaudited)

Fiscal Year 2000 2001 2002 2003 2004 2005 2006 2007 2008 2009

Famh Direct

Rate(l) 2.0000% 2.0000% 2.0000% 2.0000% 2.2500% 2.2500% 2.2500% 2.2500% 2.2500% 2.2500%

Overlapping Rates St John the Baptist Parish School Board

2.2500% 2.2500% 2.2500% 2.2500% 2.2500% 2.2500% 2.2500% 2.2500% 2.2500% 2.2500%

St John the Baptist Parish SherifTs Office

0.2500% 0.2500% 0.2500% 0.2500% 0.2500% 0.2500% 0.2500% 0.2500% 0.2500% 0.2500%

NOTES: (1) The St John the Baptist Parish School Board, a separate entity, collects four and three fourths percent in sales and use tax. Two and one-quarter percent oflfae taxes collected are remitted to Ifae Parish Council. One-quarter percent of the taxes collected are remitted to the Sheriffs Department The Sdiool Board's costs of collecting the fimds are shared proportional^ by the Parish Council, Sheriffs Department and the School Board.

Source: St John die Baptist Parish Finance Department

112

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SCHEDULE 8 - PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND NINE YEARS AGO

(Unaudited)

Taxpayer

Marathon Ashland IXC

Arcelonmttal T .aplace

Du Pont Performance Elas

E.I. Dupont Denemours & Co.

Entergy Louisiana, bic.

Nalco demical Company

Louisiana Machinery

Modular Space Corporation

Eajet, Inc.

Clark Oil Trading Co.

December 31,2009

Taxable Assessed

Value

$ 129^233,150

11,651,212

7.819,019

7.016,156

6,254,650

5,919378

5,834,105

4.362,286

4,201,130

2,958,143

$ 185,249,229

Rank

1

2

3

4

5

6

7

8

9

10

Percentage of Total Parish

Taxable Assessed Value

29.69%

2.68%

1.80%

1.61%

1.44%

1.36%

1.34%

1.00%

0.97%

0.68%

42.57%

December 31,2000

Taxable Assessed

Value Rank

* *

* *

* «

* «

* *

* «

* *

« *

* *

* *

*

Percentage of Total Parish

Taxable Assessed Value

* Did not report in 2000.

Source: St John the Baptist Parish Assessor's OfGce

115


SCHEDULE 9 - PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS

(Unaudited)

Fiscal Year

1999

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

Taxes Levied for the

Fiscal Year

5,491,377

5,919.780

6,168,373

6.436,948

6.873,512

7.148,253

7.783,077

8.441,990

7,081,602

8,730,484

9.684,752

Collected (or Adjusted) within the Fiscal Year of the Levy

Amount

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Percentage of Levy

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Not Available

Source: St John the B^itist Parish Finance Department

CoUections in Sabsequent Years

Not Available

Not Available

Not Available

Not Amiable

Not Available

Not Available

Not Available

Not Available

Not Available

Not Avai^le

Not Available

Total Collections to Date

Amount

5,485307

5,847,861

6.023.737

6.236.603

6,550,595

6,826,931

7,646,868

8333,651

7,003,984

8.599.294

9,394.209

Percentage of Levy

99.89%

98.79%

97.66%

96.89%

95.30%

95.50%

98^5%

98.72%

98.90%

98.50%

97.00%

116

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SCHEDULE 11 - RATIOS OF NET GENERAL BOND DEBT OUTSTANDING LAST TEN FISCAL YEARS

(Unaudited)

Fiscal Year

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

General Bonded Debt Outstanding General

Obl^ation Bonds

11,165,000

9,775,000

14,955,000

25,455,000

32,590,000

32,265.000

30,690,000

29,045,000

27.500,000

55,520.000

Debt Service Monies

Available

2.588.430

2.901.162

3,458,653

4,176.704

4.850.482

5,257,860

6,133,809

7,566.452

11,599.192

14.026485

Net General Obligation Bonds

Outstandine

8,576,570

6,873.838

11,496347

21.278,296

27,739.518

27.007,140

24,556.191

21.478,548

15.900,808

41.493,415

Percentage of Estimated Actual

Taxable Value of Property (1)

0.56%

0.42%

0.70%

1.27%

1.51%

1.37%

1.10%

0.88%

0.60%

1.38%

Per Capita (2)

19925

156.94

258.22

475.51

602.38

582.14

52931

462.18

33836

881.23

Note: Details regarding Ihe Parish's outstanding debt can be found m tfie notes to the financial statements.

(1) See Schedule 8 for proper^ value data.

(2) Population data can be found m Schedule 15.

118


SCHEDULE 12 - DIRECT AND OVERLAPPING GOVERNMENTAL ACTlVii'lES DEBT AS OF DECEMBER 31,2009

(Unaudited)

Governmental Unit

Direct St John the Baptist Parish

Debt Outstanding

$ 75,625,000

Estimated Percentage

Applicable (1)

Estimated Share of

Overlapping Debt

100% $ 75,625,000

Overkqpipio%: St John die B^>tist Parish School Board (2) 34,902,150 100% 34.902,150

Total direct and overlapping debt $ 110.527,150 S 110.527,150

(1) All General Oblj^tion Bonds are secured by Ad Valoron taxes.

Q.) Source: St John the B^itist Parish School Board Conqirehensive Aimual Fmancial Report

119

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SCHEDULE 14 - PLEDGED-REVENUE COVERAGE LAST FOUR FISCAL YEARS

(Unaudited)

Sales Tax and Revenue Bonds Fiscal Year

2006

2007

2008

2009

Sales Tax _ Collections

$ 17,801.087 ;

18.051,847

30,345,420

30,989,873

Debt Service Principal

B 1,815,000

1,940,000

1,750,000

2,260,000

$

Interest

1,053.955

989.750

783,938

532,961

Coverage

6.20

6.16

11.98

11.10

NOTES: Details regarding the Parish's outstanding debt can be found in the notes to the financial statements.

Infomiation for fiscal years prior to 2006 is not available.

121

ST. JOHN THE BAFHST PARISH COUNCH. LAPLACE, LOUISL^A

SCHEDULE 15 - DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS

(Unaudited)

Fiscal Year

2000

2001

2002

2003

2004

2005

2006

2007

2008

2009

(1) Population

43,044

43.798

44.521

44,748

46,050

46,393

46,393

46.472

46,994

47,086

Personal Income

664,814,580

955.059,188

1.132,881,366

1,167,9??,800

1,084,385.400

1,092,462,364

1.092.462,364

1,094.322,656

1,106,614,712

1,108.781,128

(1) Per Capita

Personal Income

15,445

21,806

25,446

26,100

23,548

23,548 *

23,548 *

23,548 *

23,548 *

23,548

(1) Unemployment

Rate

8.1%

8.2%

7.8%

8.9%

4.2%

7.0%

8.8%

4.6%

3.8%

6.5%

(1) Source: Information obtained fiom the South Central Planning and Development Commission and U.S. Census Bureau.

* Latest information available.

122


SCHEDULE 16 - PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO

(Unaudited)

2009

Employer

St Jcdm Parish School Board

MaratimnOil

Walmart

Diqxmt

Bayou Steel

River Parish Hospital

Nalco Chemical

Louisiana Machinery

CaiBiU

Pepsi America

Baumer Food, Inc.

TOTAL

• Did not report in 2000

Reserve

Garyville

L^lacc

Laplace

Laplace

Laplace

Garyville

Reserve

Reserve

Reserve

Reserve

2000

location Employees

1,052

830

600

590

440

385

213

140

123

106

105

Rank

% of Total St John Parish

Employment Employees

% of Total St John Parish

Rank Employment

5.89%

4.65%

336%

3.30%

2.46%

2.16%

1.19%

0.78%

0.69%

0.59%

0.59%

25.66%

Source: St John the Ba rtist Parish Economic Development Department

123

ST. JOHN TEDE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA

SCHEDULE 17 - FULL-TIME EQUIVALENT PARISH GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM LAST FOUR FISCAL YEARS

(Unaudited)

Full-time Equivalent Employees as of December 31, Function/Program

General govenunent Public safety Public worics

Health and wel&re Culture and recreation

Miscellaneous

Total

2006

77 28 159 1 5

20

290

2007

77 21 151 1 5

21

276

2008

53 34 154 2 7 15

265

2009

57 43 159 2 6 16

283

Source: St John Parish Finance Department

Note: Infonnation for fiscal years prior to 2006 is not available.

124


SCHEDULE 18 - OPERATING INDICATORS BY FUNCTION LAST FOUR FISCAL YEARS

(Unaudited)

Function

Fire ^nergency reqwnses Fires Kctmguished

Refuse collection Refuse collected (tons per day) Recyclables collected (tons per day)

Water New connections W a ^ main breaks Average daily consunqition

(thousands of gallons) Peak daify consumption

(thousands of gallons) Oflier public works

Street resur&cing (miles) Potholes repaired

Health and wel&re Culture and recreation Wastewater

Average daily sewage treatment (thousands of gallons)

2006

1,676 458

Not Available Not Available

417 24

4,818

Not Available

41 Not Available Not Available

Fiscal Year 2007

1,640 291


250 31

4,496

Not Available


2008

1,824 436


355 31

4,808

Not Available


2009

U 2 9 335


389 29

4,655

Not Available


2;283 2^95 2,386 2,280

Source: St John ttie Baptist Parish Finance and Public Safely Departments

Notes: Indicators are not avaikible for the gmeral government fimction.

hiformation for fiscal years prior to 2006 is not available.

125

ST, JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA

SCHEDULE 19 - CAPITAL ASSET STATISTICS BY FUNCTION LAST FOUR FISCAL YEARS

(Unaudited)

Function

Fire Stations Pieces of eqtupment

Water Water mains (miles) Fmhydntats Storage capaci^

(thousands ofgallons) Other public w< ks

Streets (miles) Hi^iways (miles) Bridges Sneetlights Tra£5c signals

Healdi and wel&re Culture and recreation

Paiks Wastewater

Sanitaiy and storm seweis (miles) Treatment plants Low-lift stations Treatment c^iaci^

2006

17 53

Not avmlable 2,328

Not available

230 State owned State owned State owned State owned

Not available

8

Not available 7

155 Not avdlable

Fiscal Year 2007

17 50

Not avdlable 2,390

Not available


Not available

9

Not available 7

160 Not available

2008

17 48

Not available 2,405

Not available


Notavdlable

9

Not available 7

160 Not available

2009

17 39

Not available

Not avdiable


Not available

10

Not available 7

160 Not available

Source: St 3cAm the Baptist Parish Fioance and Public Safety Departments

Notes: Indicabns are not available for the general govonment fimction.

Infonnation fin* fiscal years priOT to 2006 is not available.

126

REPORTS REQUIRED BY GOVERNMENT AUDITING STANDARDS AND

THE SINGLE AUDIT ACT

(THIS PAGE INTENTIONALLY LEFT BLANIQ

REBOWE & COMPANY CERTIFIED PireUC ACCOUNTANTS

CONStn^TANTS A PROFESSIONAL CORPORATION

3501 N. Causeway Blvd. • Suite 810 • P.O. Box 6953 • Metairie. U 70009 Phone (504) 837-0116 • Fax (504) 837-0123 • www.rebow&coin

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER

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

To the Honorable President And Members of the Council St John the Baptist Parish Council LaPlace, Louisiana

We have audited the financial statements of the govenunental activities, the business-type activities, the aggregate discretely presented component units, each m^or fimd, and the aggregate remaming fimd information of St. John the B^tist Parish Council (the "Parish"), as of and for the year ended December 31, 2009, which collectively comprise the Parish's basic financial statements and have issued our report thereon dated June 11, 2010. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards apphcable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

Tntemal Control Over Financial Reportiag

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

A deficiency in internal control exists v iien the design or operation of a control does not allow management or employees, in the normal course of perfonnmg their assigned fiinctions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis.

Our consideration of internal control over financial reporting was for flie limited purpose described m the first paragr^h of this section and was not designed to identify all deficiencies m

127

http://www.rebow&coin

internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.

Comphance and Other Matters

As part of obtaining reasonable assurance about Aether the Parish's financial statements are fi:ee of material misstatement, we performed tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are reqiured to be reported under Government Auditing Standards.

We noted certain matters that we reported to management of the Parish, in a separate letter dated June 11,2010.

This report is mtended solely for the mformation and use of the Coimcil, the Parish's management, the Legislative Auditor of the State of Louisiana, and federal awarding agencies and pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a pubhc docimient

June 11,2010

128


CONSULTANTS

A PROFESSIONAL CORPORATION

3501 N. Causeway Blvd. - Suite 810 • P.O. Box 6952 • Metairie, U 70009 Plwne (504) 837-9116 • F ^ (504) 837-0123 • www.rebow8.com

REPORT ON COMPLIANCE WITH REQUHIEMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

To the Honorable President and Members of the Coimcil St. John the Baptist Parish Council LaPlace, Louisiana

Comphance

We have audited the compliance of St John the B^tist Parish Council (the "Parish") with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that are apphcable to each of its major federal programs for the year ended December 31, 2009. The Parish's major federal programs are identified in the Summary of Auditor's Results section of the accompanying Schedule of Findings and Questioned Costs. Comphance with the requirements of laws, regulations, contracts and grants q>phcable to each of its major federal programs is the responsibihty of the Parish's management Our responsibihty is to express an opinion on the Parish's comphance based on our audit

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

129

http://www.rebow8.com

In our opinion, the Parish compUed, in all material respects, with the requirements referred to above tbiat are ^phcable to each of its major federal programs for the year ended December 31, 2009. However, the results of auditing procedures disclosed mstances of noncompliance with those requirements, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costs as items 09-01 and 09-02.

Internal Control Over Comphance

Management of the Parish is responsible for estabHshing and maintaining effective internal control over comphance with the requirements of laws, regulations, contracts and grants apphcable to federal programs. In planning and performing our audit, we considered the Parish'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 procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circdar A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Parish's mtemal control over compliance

A deficiency in internal control over compliance exists wiien the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompUance with a type of comphance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibihty that material noncomphance with a type of comphance requirement of a federal program will not be prevented, or detected, and corrected, on a timely basis.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over comphance that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above.

The Parish's responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit the Parish's responses and, accordingly, we express no opinion on the responses.

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

IReSoe^ & C&mfi4tMUf

June 11,2010

130


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended December 31,2009

Federal Grantor/Pass-Through or Grantor/Program or Cluster Titie

United States Department of Homeland Security

Passed-through Louisiana Department of Mihtary Affairs:

Hazard Mitigation Grant Program *

Emergency Food and Shelter National Board Program

Total United States Department of Homeland Security

United States Department of Health and Human Services

Passed-through the Louisiana Housing Finance Agency:

Low-Income Home Energy Assistance (LIHEAP)*

Community Services Block Grant (CSBG)

ARRA - Community Services Block Grant (CSBG), Recovery Act

Total United States Department of Health and Human Services

Federal CFDA Federal

Number Ext)enditures

97.039

97.024

93.568

93.569

93.710

$ 336,604

16.979

353.583

371,630

166,164

5.527

543.321

(Continued)

131


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED) For the Year Ended December 31,2009


United States Department of Agriculture

Passed-through tbe Louisiana Department of Health and Human Resources:

Forestry Grant

Rural Housing Preservation Grants

Summer Food Service Program for Children

Total United States Department of Agriculture

United States Department of Energy

Weatherization Assistance for Low-Income Persons

Total United States Department of Energy

United States Department of Treasury

Volunteer Income Tax Assistance (VITA) Matching Grant Program

Total United States Department of Treasury

Grant Pass-Through

Number


Number Expenditures

10.664

10.443

10.559

$ 20,932

118,675

197.136

81.042

21.009

336.743

112.623

112.623

8.687

8.687

(Continued)

132


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED) For the Year Ended December 31,2009


United States Department of Conraierce

Pubhc Safety Interoperable Communications Grant Program

Total United States Department of Commerce

United States Department of Transportation Federal Aviation Administration (FAA)

ARRA - Airport Improvement Program, Recovery Act *

United States Department of Transportation

Total Federal Awards

Grant Pass-Through

Number


Number Expenditures

11.555 $ 24.645

24.645

20.106 297.385

297.385

$1.676.987

* This program is considered a **major" program under OMB Circular A-133.

The accompanymg Notes to Schedule of Expenditures of Federal Awards are an mtegral part of this schedule.

133


NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended December 31,2009

NOTE 1-GENERAL

The accorbpanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the St. John the Baptist Parish Council (the "Parish"). The Parish reporting entity is defined in Note 1 to the basic financial statements for the year ended December 31, 2009. All federal financial assistance received directiy fiom federal agencies is included on the schedule, as well as federal financial assistance passed-through other government agencies.

NOTE 2 - BASIS OF ACCOUNTING

The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, in accordance with generaUy accepted accounting principles, ^ ^ c h is described in Note 1 to the Parish's basic financial statements for the year ended December 31,2009.

134

ST. JOHN THE BAPTIST PARISH COUNCIL SCHEDULE OF FINDINGS AND QUESTIOISED COSTS


A. SUMMARY OF AUDITOR'S RESULTS

1. The auditor's report expresses an unqualified opinion on the financial statements of the St. John the B ^ s t Parish Council (the "Paiish").

2. No significant deficiencies in internal control over financial reporting are reported in the Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards,

3. No instances of noncompliance material to the financial statements of the Parish, which would be required to be reported in accordance with Governmental Auditing Standards, was disclosed during the audit

4. No significant deficiencies relating to the audit of major federal award programs are reported in the Independent Auditor's Report on Compliance with Requirements Applicable to Each M<gor Program and on Internal Control Over Compliance in Accordance with OMB Circular A-133.

5. The auditor's report on compliance for the major federal award prcgrams for the Parish expresses an unqualified opinion on all major federal programs.

6. The auditor's report on comphance for the major federal award programs disclosed two (2) findings that are required to be reported in accordance with Section 510(a) of OMB Circular A-133.

7. The foUowing programs were identified as m^or programs:

Name of Federal Program (or Cluster^ CFDA No.

Hazard Mitigation Grant Program 97.039 Low-Income Home Energy Assistance (LIHEAP) 93.568 ARRA - Airport Improvement Program,

Recovery Act 20.106

8. The threshold for distinguishing Types A and Type B programs was $300,000.

9. A determination was made that the Parish was not a low-risk auditee.

10. A management letter was issued for die year ended December 31,2009.

135

ST. JOHN THE BAPTIST PARISH COUNCIL SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED)

For tiie Year Ended December 31,2009

B. FINDINGS - FINANCIAL STATEMENTS AUDIT

There were no findings pertaining to the financial statement audit noted for the year ended December 31,2009.

136



C, FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT

COMPLIANCE

09-01 LOW-INCOME HOME ENERGY ASSISTANCE (LIHEAP), CFDA #93.568

Condition:

The Department of Health and Human Services was unable to locate a requested chent file during the course of our audit. Also, one of the chent files reviewed appeared to be missing required proof of income/unemployment documentation.

Criteria:

Proper documentation is required to be maintained for aU federal programs and specifically in this case in order to verify participant eUgibihty for services received.

Effect:

Federal fimds could have (although no instances were noted where they were) been used for services provided to individuals \ dlo were not ehgible to receive them.

Cause:

Inadequate monitoring of chent files.

Recnmrnendation:

We recommend that the Department of Health and Human Services institute procedures to train employees on proper documentation for aU federal programs and also provide for adequate and review of required documentation.

137



C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED)


Condition:

The Department of Health and Human Services does not have a written fiill disclosure pohcy, as weU as a conflict of interest pohcy as required by the Low-Income Home Energy Assistance (LIHEAP) contract between Louisiana Association of Community Action Partnerships, Inc. and St. John Department of Health & Human Services (formerly St John Community Action Agency).

Criteria:

The contract states that the ' Contractor shall estabh^ a written pohcy that requires its employees and officers to provide fiill disclosure of his/her immediate femily member's financial interests .associated with the programs covered under this Agreement, including ^)phcations for assistance. The pohcy shaU set forth methodology for employees and officers to provide fiill disclosure."

The contract also states that the "Contractor shall estabhsh a written pohcy to address instances of Conflicts of Interest. The pohcy shall prohibit Contractor's executive director or chief executive officer and his/her immediate family fi^jm participating in or receiviog benefits fix)m all programs covered by this Agreement. In addition, the policy shah prohibit a program administrator and his/her immediate femily members fix)m participating in or receiving benefits fiom those programs directiy overseen by the program administrator. The pohcy shall set forth methodology that prevents an employee fix)m being mvolved in the apphcation process when the employee or his/her immediate femily member is seeking assistance fix3m a program covered under this Agreement The pohcy shall include putting the Association on notice of each instance of a Conflict of Interest"

Effect:

The Department of Health and Human Services could have been providing federally fimded assistance to apphcants that would violate the fiiU disclosure and conflict of interest poUcies. There were no instances noted that this had occurred.

Cause:

Inadequate monitormg of the program's grant agreement resulted m the nonexistence of such pohcies.

138



C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED)

Recommendation:

We recommend that the Department of Health and Human Services establish a written fiiU disclosure pohcy and a written conflict of interest pohcy in accordance with the grant agreement contract Procedures should also be implemented to train employees on identifying potential conflicts of interest

139

SECTION I

ST. JOHN THE BAPTIST PARISH COUNCIL SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS


FINDINGS RELATED TO FINANCIAL STATEMENT AUDIT

Resolved. Fmdmg 08-1: Budgeted Deficit and Deficit Fund Balance

SECTION n FINDINGS RELATED TO MAJOR FEDERAL AWARD PROGRAMS

There were no findings related to m^or federal award programs in the prior year.

SECTION m OBSERVATIONS REPORTED IN THE MANAGEMENT LETTER

Partially resolved. See Observation 09-la. Observation 08-la: Wheless 911 Service Observation 08-1 b: Deficiencies Of Revenues Over Expenditures (Net Loss) Observation 08-2c: Written Identity Theft Prevention Program (tiie "Red Flag Rules") Observation 08-2d: Long-Term Financial Planning Observation 08-2e: Scholarship Payments

PartiaUy resolved- See Observation 09-2a,

Unresolved See Observation 09-lb.

Resolved, Resolved.

140

ST. JOHN THE BAPTIST PARISH COUNCIL MANAGEMENT'S CORRECTIVE ACTION PLAN


COMPLIANCE FOR FEDERAL AWARDS


Condition:

The Department of Health and Human Services was unable to locate a requested chent file during the course of our audit. Also, one of the chent files reviewed appeared to be missing required proof of income/unemployment documentation.

Management's Response:

The Department of Health and Human Services will institute procedures to train employees to be certain that proper documentation for aU federal programs are in place and review chent files for required documentation. The contact person is Elois Joseph, Dhector of Healtii and Human Services, (985) 536-4955.


Condition:

The Department of Health and Human Services does not have a written full disclosure pohcy, as weU as a conflict of interest pohcy as required by the Low-Income Home Energy Assistance (LIHEAP) contract between Louisiana Association of Community Action Partnerships, Inc. and St. John Department of Health & Human Services (formerly St John Community Action Agency).

Management's Response:

The Department of Health and Human Services wiU establish a written fiill disclosure pohcy and a written conflict of interest policy in accordance with the grant agreement contract Procedures will be put in place to properly train employees on identifying potential conflicts of interest The contact person is Elois Joseph, Director of Health and Human Services, (985) 536-4955.

141

ST, JOHN THE BAPTIST PARISH COUNCIL

MEMORANDUM OF ADVISORY COMMENTS

For the Year Ending December 31,2009


CONSULTANTS A PROFESSIONAL CORPORATION

TABLE OF CONTENTS

AUDITOR'S REPORT

OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLANS

1. Follow-up to Prior Year Observations and Recommendations 2

a. Wireless 911 Service 2

b. Written Identity Theft Prevention Program (tiie "Red Flag Rules") 2

2. Current Year Observations and Recommendations 3

a. Deficiencies of Revenues Over Expenditures/Net Loss 3 b. Council Oversight of the Department of Health & Human Services 3 c. Legislative Auditor Findings 4 d. Animal Shelter - Apparent Misappropriation of Funds 5

REBOWE & COMPANY CERTIFIED PUBUC ACCOUNTANTS

CONSULTANTS

A PROFESSIONAL CORPORATION

3501 N. Causeway Blvd. • Suite 810 • P.O. Box 6952 • Metairie, LA 70009 Phone (504) 837-9116 • Fax (504) 837-0123 • www.rebowe.com

June 11,2010

Honorable President and Members of the Council

St John tbe Baptist Parish Council LaPlace, Louisiana

We have audited the basic financial statements of the St John the B^tist Parish Coimcil (the **Parish") for the year ended December 31, 2009 and have issued our report thereon dated June 11, 2010. As part of our audit, we considered the Parish's mtemal control over financial reporting in order to determine the nature, timing and extent of our auditing procedures for the purpose of expressing an opinion on the basic financial statements and not to provide assurance on tiie internal controL

However, during our audit we became aware of matters that are opportunities for strengthening internal control and operating efi5ciency. The memorandum that accompanies this letter summarizes our observations and recommendations regarding these matters. We previously reported on the Parish' s internal control in a separately issued report entitied Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards dated June 11,2010.

We will review the status of our recommendations during our next audit engagement We have already discussed our recomraendations with the Administration and have included their corrective action plan. We will be pleased to discuss our recommendations with you in forther detail at your convenience, perform any additiot^ study of these matters, or assist the Paridi in implementing our recommendations.

Sincerely,

http://www.rebowe.com

ST. JOHQN THE BAPTIST P A M S H COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED)

December 31,2009

I. Foilow-up to Prior Year Observations and Recommendations

a. Wireless 911 Service

Observation:

In 1999, the Federal Communications Commission CTCC") required tiiat certain enhancements be made to wireless 911 systems in connection with Act 1092. Phase H implementation requires that wireless carriers provide precise locations of cellular phones to 911 systems, generally within 50-100 meters. After requesting tiie Phase n Service, a wireless carrier then has six montiis to provide the service to 50% of the coverage area and to 100% within 18 months. The FCC has established a deadline of December 31,2005 for a nationwide implementation of Phase H. The Parish has completed a substantial portion of Phase II and foresees a complete implementation of Phase n by December 31,2010.

Recommendation:

We recommend that the Parish take steps to ensure that the Phase II implementation will be completed by December 31,2010.

Corrective Action Plan:

Implementation is still ongoing and has not yet been completed. It is expected to be completed by December 31, 2010. The contact person is Paul Oncale, Director of Civil Defense, (985) 652-9569.

b. Written Identity Theft Prevention Program (the Red Flag Rules)

Observation:

In 2008, the Federal Trade Commission (FTC) issued regulations (the "Red Flags Rules") requiring financial institutions and other creditors to develop and implement written identity theft prevention programs, as part of the Fair and Accurate Credit Transactions Act of 2003 (FACTA). A creditor is any entity that regularly extends, renews, or continues credit, such as a municipal utility. The FTC has extended the original mandatory compliance date of November 1, 2008 to December 31,2010. The definition of "creditor" includes tiie St John the Baptist Parish Utilities Department

Recommendation:

We recommend that tiie Parish develop and implement a written identity theft prevention and mitigation plan in accordance with the above-referenced regulations by December 31, 2010 to provide for the identification, detection, and response to patterns, practices, or specific activities that could indicate identity theft

ST. J O H N THE BAPTIST PARISH COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED)

December 31,2009


We are currentiy developing a written identity theft prevention and mitigation plan in accordance with the above-referenced regulations. The contact person is Vince Lucia, Accounting Manager, (985) 652-9569.

2. Current Year Observations and Recommendations

a. Deficiencies of Revenues Over Expenditures/Net Loss

Observation:

For the year ended December 31, 2009, expenditures exceeded revenues for the following funds:

2010

Recreation Communication District Ambulance Convention Center Roads & Bridges

Recommendation:

We recommend that the Parish closely monitor these fiinds and take immediate action to identify new sources of revenues and/or decrease expenditures.


We will monitor spending throughout 2010 to ensure expenditures do not exceed revenues. The contact person is Vince Lucia, Accounting Manager, (985) 652-9569.

b. Oversight of the Department of Health & Human Services

Observation:

During our review of the Parish's internal accounting control procedures, we made inquiries regarding the oversight of the processing of accounting transactions by the Parish's Department of Health and Human Services. In particular, we noted that the accountant at the Department of Health and Human Services is not posting journal entries on a timely

2009 Deficiency

$ (132,166) (51,456) (11,809) (20,366)

(498,748)

Fund Balance/ Net Assets

$ 64,223 1,842,133

111,044 265,888

1,334,821

Budget Excess /(Deficiency")

$ 48,700 95,296

(26,100) (48,195) 109,646

ST. JOHN THE BAPTIST PARISH COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED)

December 31,2009

basis. In addition, we noted that the Parish's Finance Department is not reviewmg the accounting records of the Department of Health and Human Services.

Recommendation:

Accounting records maintained by the Department of Health and Human Services, such as bank reconciliations, trial balances, and journal entries should be prepared and maintained on a monthly basis by the Department. Once the bank statements have been reconciled, the accounting trial balances have been updated, and the monthly journal entries have been posted, the accounting records and reports should be given to the Executive Director for her review and approval. The Executive Director should then initial the bank reconciliation, the trial balance, and the journal entries to indicate approval. The Executive Director of the Department of Healtii and Human Services should then forward these accounting records to the Parish's Finance Director or Accounting Director for his review. The Director should then initial the Accounting record to certify that they have been reviewed and approved.

By not reviewing the Department of Health and Human Services' accounting records, the Administration loses the ability to properly monitor the finances of the Department, as well as insure that the Department's financial activity is properly accounted for.


The Parish is currentiy working on a plan to integrate the Department of Health and Human Services' accounting system with the Parish's central accounting software. The integration vrill allow for up-to-date oversight over the Department's daily transactions. The contact person is Vince Lucia, Accoimting Manager, (985) 652-9569.

c Legislative Auditor Findings

Observation:

Following the resignation of Parish President Bill Hubbard in September 2009 and his subsequent guilty plea to Federal criminal bribery charges, the Legislative Auditor's Of&ce of Louisiana conducted an investigation of certain Parish contracts, credit card usage, and car allowances and issued a report dated April 21, 2010. The report noted one (1) possible instance of noncompliance with Louisiana Public Bid Law, four (4) questionable credit card charges made by the former Parish President, a period of time where the former Parish President received a monthly car allowance, which was not properly defined in the Parish's policies and procedures, and an instance in which tiie Parish paid for insurance consulting services that may or may not have been outside the scope of the contract.

ST. JOHN T H E BAPTIST PARISH COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED)

December 31,2009

Recommendation:

While performing our audit for the year ended December 31, 2009 we did not find any additional matters requiring our attention in connection with the Legislative Auditor's findings. The Legislative Auditor made certain recommendations in its report and the Administration responded to these in a corrective action plan dated March 25, 2010. We recommend the Administration continue to follow-up with its response to this report and implement its recommendations.


We make every effort to comply with all provisions of PubUc Bid Law. We currentiy send Directors and employees to seminars on Public Bid Law, we consult with Legal Counsel on a regular basis on the law, and we consult with representatives of the Attorney General's Office regarding Bid Law. In addition, we are currentiy reviewing all parte and materials which are used on a regular basis for items that may exceed the Public Bid Law threshold and will bid them in accordance with Louisiana law.

We also recognize the need to update Parish policies and are currentiy in the process of revising tiie credit card policy. Also, on May 11, 2010, the Parish Coimcil approved and adopted Ordinance 10-11 which authorizes a monthly travel allowance for the Parish President in the amount of $800 should the Parish President elect to use his/her own personal vehicle for official parish business m lieu of receiving a Parish-supplied vehicle for this purpose. Said travel allowance will cover all expenses for the vehicle to include fiiel, tires, maintenance repairs, parts, and insurance.

We also recognize the need to promote fair competition and will continue to do so by abiding by the Louisiana Public Bid Law. In addition, professional consulting services will be evaluated to make sure that the services are within the boundaries and scope of the contract.

The contact person is Vince Lucia, Accounting Manager, (985) 652-9569.

d. Animal Shelter - Apparent Misappropriation of Funds

Observation:

In December 2009, the Parish became aware of an apparent misappropriation of fiinds in excess of $5,000 firom tiie St John Parish Animal Shelter. The amount of possible misappropriation is immaterial to the financial statements. We noted that the Parish made the proper notifications to the Legislative Auditor's Office and to the District Attorney for St. John the Baptist Parish.

ST. JOHN THE BAPTIST PARISH COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED)

December 31,2009

Recommendation:

We recommend the Parish strengthen the internal controls of the Animal Shelter, specifically controls related to cash receipts and disbursements. Animal Shelter cash receipts and disbursements should be reconciled on a monthly basis with the Parish's Finance Department with any overages/shortages investigated timely.


We have strengthened existing internal controls and installed additional controls related to cash receipts at the Animal Shelter to insure the proper safeguarding of Parish assets and the proper accoimting of Parish transactions.

The contact person is Vince Lucia, Accounting Manager, (985) 652-9569.

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