west feliciana parish police juryapp1.lla.la.gov/publicreports.nsf/a674597bad3f8bf... ·...

RECEIVED _rtLEGISLATIVE AUDITOR

2001FEB-2 P M & I O

WEST FELICIANA PARISH POLICE JURYST. FRANCISVILLE. LOUISIANA

BASIC FINANCIAL STATEMENTS

YEAR ENDED DECEMBER 31.2005

Under provisions of state law, this report is a publicdocument. Acopy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.

Release Hate ) TJ 0 j

Table of Contents

PageIndependent Auditor's Report 1 -2

Basic Financial StatementsGovernment-Wide Financial Statements

Statement of Net Assets 3Statement of Activities 4-5

Fund Financial StatementsGovernmental FundsBalance Sheet 6Reconciliation of the Governmental Funds Balance Sheet

to the Statement of Net Assets 7Statement of Revenue, Expenditures and Changes in

Fund Balances - Governmental Funds 8Reconciliation of the Statement of Revenues, Expenditures

and Changes in Fund Balances of Governmental Fundsto the Statement of Activities 9

Proprietary FundsStatement of Net Assets 10Statement of Revenues Expenses and Changes in Fund

Net Assets 11Statement of Cash Flows 12

Fiduciary FundsStatement of Fiduciary Net Assets - Agency Funds 13

Notes to Financial Statements 14-27

Required Supplementary InformationBudgetary Comparison Schedules 28-29

Other Supplementary InformationNon-Major Governmental Funds Description 30-31Non-Major Combining Financial Statements 32-35Agency Funds Description 36Schedule of Changes in Deposit Balances-Agency Funds 37Schedule of Board Members Per Diem 38Schedule of Expenditures of Federal Awards 39Notes to the Schedule of Expenditures of Federal Awards 40

Table of Contents(Continued)

Other Information Required by Government Auditing StandardsIndependent Auditor's Report on Compliance and on Internal

Control Over Financial Reporting Based on Financial StatementsPerformed in Accordance with Government Auditing Standards 41 -42

Schedule of Prior Audit Findings 43Schedule of Current Year Findings 44

ERIC J. VFCKNAIR, CPA ARC(CERTIFIED PUBLIC ACCOUNTANTS)

Independent Auditor's Report

West Feliciana Parish Police JurySt. Francisville, Louisiana

I have audited the accompanying financial statements of the governmental activities, thebusiness-type activities, each major fund, and the aggregate remaining fund information of the


as of and for the year ended December 31, 2005, which collectively comprise the basic financialstatements of the West Feliciana Parish Police Jury's primary government as listed in the table ofcontents. These financial statements are the responsibility of West Feliciana Parish Police Jury'smanagement. My responsibility is to express opinions on these financial statements based on myaudit.

I conducted my audit in accordance with auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States. Those standardsrequire that I plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free of material misstatement. An audit includes examining, on a testbasis, evidence supporting the amounts and disclosures in the financial statements. An audit alsoincludes assessing the accounting principles used and significant estimates made bymanagement, as well as evaluating the overall financial statement presentation. I believe that myaudit provides a reasonable basis for my opinions.

The financial statements referred to above include only the primary government of the WestFeliciana Parish Police Jury, which consists of all funds, organizations, institutions, agencies,departments, and offices that comprise the West Feliciana Parish Police Jury's legal entity. Thefinancial statements do not include financial data for the West Feliciana Parish Police Jury'slegally separate component units, which accounting principles generally accepted in the UnitedStates of America require to be reported with the financial data of the West Feliciana ParishPolice Jury's primary government. As a result, the primary government financial statements donot purport to, and do not, present fairly the financial position of the reporting entity of WestFeliciana Parish Police Jury, as of December 31, 2005, and the changes in its financial positionand its cash flows, where applicable, for the year then ended in conformity with accountingprinciples generally accepted in the United States of America.

In my opinion, the financial statements referred to above present fairly, in all material respects,the respective financial position of the governmental activities, the business-type activities, eachmajor funds, and the aggregate remaining fund information for the primary government of theWest Feliciana Parish Police Jury, as of December 31, 2005, and the respective changes infinancial position, where applicable, thereof for the year then ended in conformity withaccounting principles generally accepted in the United States of America.

!!!!"!!**LEYDR'VE-SUITEB BATON ROUGE564 FERDNAND STREET ST.

ERIC J. VICKNA1R, CPA ARC(CERTIFIED PUBLIC ACCOUNTANTS)

The budgetary comparison schedules on pages 28 and 29 are not a required part of the basicstatements but are supplementary information required by accounting principles generallyaccepted in the United States of America. I have applied certain limited procedures, whichconsisted principally of inquires of management regarding the methods measurement andpresentation of the supplementary information. However, I did not audit the information andexpress no opinion on it.

West Feliciana Parish Police Jury, St. Francisville, Louisiana has not presented Management'sDiscussion and Analysis that the Government Auditing Standards determined is necessary tosupplement, although not required to be part of, the basic financial statements.

My audit was conducted for the purpose of forming opinions on the financial statements thatcollectively comprise the West Feliciana Parish Police Jury's basic financial statements for theprimary government. The accompanying other supplementary information on pages 30 through40 are presented for purposes of additional analysis and are not a required part of the basicfinancial statements. The accompanying schedule of expenditures of federal awards is presentedfor purposes of additional analysis as required by U.S. Office of Management and BudgetCircular A-133, Audits of States, Local Governments, and Non-Profit Organizations, and is alsonot a required part of the basic financial statements of the West Feliciana Parish Police Jury. Theother supplementary information and the schedule of expenditures of federal awards have beensubjected to the auditing procedures applied in the audit of the basic financial statements and, inmy opinion, are fairly stated in all material respects in relation to the basic financial statementstaken as a whole.

In accordance with Government Auditing Standards. 1 have also issued my report datedNovember 17, 2006, on my consideration of the West Feliciana Parish Police Jury's internalcontrol over financial reporting and on our tests of its compliance with certain provisions oflaws, regulations, contracts, and grants. That report is an integral part of an audit performed inaccordance with Government Auditing Standards and should be read in conjunction with thisreport in considering the results of my audit.

November 17,2006 £^ fl jbd****, C/&St. Francisville, Louisiana /

BASIC FINANCIAL STATEMENTS

WEST FELICIANA PARISH POLICE JURY

ASSETS

Cash and cash equivalents

Investments

Taxes receivable

Due from other g<

Other receivables

Accounts receivable

Capital assets, net

depreciation

Total assets

LIABILITIES

Accounts payable

Contracts payable

Retainage payable

Due to other fund

Non- current liabilites

Total liabilities

NET ASSETS

Invested in ci

Restricted foi

Restricted foi

Unrestricted

Total net assets

ST FRANCISVILLE, LOUISIANASTATEMENT OF NET ASSETS

DECEMBER 3 1,2005

Governmental

Activities

talents $ 132,364

7,715,682

1,244,256

ernments 352,499

40,232

11,447,983

20,933,016

$ 125,350

223,810

291,340

es

Leyear 1,022,000

tian one year 982,773

s 2,645,273

ssets, net of related debt 10,809,983

ervices 224,143

unanticipated needs 2,297, 1 40

4,956,477

a 18,287,743

Primary Government

Business-type

Activities

$ 32,936 $

22,584

993,598

1,049,118

$ 20,172 $

437,838

4,780

462,790

993,598

(407,270)

586,328

Total

165,300

7,715,682

1,244,256

352,499

40,232

22,584

12,441,581

21,982,134

145,522

223,810

291,340

437,838

1,022,000

987,553

3,108,063

11,803,581

224,143

2,297,140

4,549,207

18,874,071

See accompanying notes to the basic financial statements.

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WEST FELICIANA PARISH POLICE JURYST FRANCISVILLE. LOUISIANA

BALANCE SHEETGOVERNMENTAL FUNDS

DECEMBER 31,2005

ASSETSCash and cash equivalentsInvestmentsTaxes receivableDue from other fundsDue from other governmentsOther recievables

Total assets

LIABILITIES AND FUND EQUITYLIABILTIES

Accounts payableContracts payableRetainage payableDue to other funds

Total liabilities

FUND EQUITYFund balances

Reserved for debt serviceReserved for future unanticipated needsUnreserved, undesignated

Total fund balances

Total liabilities and fund balances

General Fund Road Fund

$ 10,487 $ 45,9975,084,918 1,300,476

709,249 311,048190,816158,085 73,61528,152

6,181,707 1,731,136

$ 49,880 $ 40,429223,810291,340

565,030 40,429

2,297,1403,319,537 1,690,707

5,616,677 1,690,707

6.181.707 1.731.136

OtherGovernmental

Funds

$ 75,8801,330,288223,959

120,79912,080

1,763,006

$ 35,041

190,816

225,857

224,143

1,313,006

1,537,149

1,763,006

Total

$ 132,3647,715,6821,244,256190,816352,49940,232

9,675,849

$ 125,350223,810291,340190,816

831,316

224,1432,297,1406,323,250

8,844,533

9.675.849


6


RECONCILIATION OF THE GOVERNMENTAL FUNDSBALANCE SHEET TO THE STATEMENT OF NET ASSETS

DECEMBER 31.2005

Fund balances - total governmental funds

Amounts reported for governmental activities in thestatement of net assets are different because:

Capital assets used in govermental activities are notfinancial resources and, therefore are not reportedin the governmental funds

Governmental capital assetsLess accumulated depreciation

3,844,533

12,500,9341,052,951 11,447,983

Long-term liabilities are not due andpayable in the current period and,therefore, are not reported in the governmentalfunds:

Bonds payable and certificates of indebtednessCompensated absences payable

(1,963,000)(41,773) (2,004,773)

Net assets of governmental activities 18,278,743

See accompanying notes to basic financial statements.

7


STATEMENT OFST. FRANCISVILLE, LOUISIANA

REVENUE. EXPENDITURES AND CHANGESBALANCES

GOVERNMENTAL FUNDSYEAR ENDED DECEMBER 3 1 ,2005

IN FUND

OtherGovernmental

REVENUESTaxesLicenses and permitsIntergovernmentalCharges for servicesFines and forfeitsInterestMiscellaneous

Total revenues

EXPENDITURESCurrent

General governmentLegislativeFinance and administrationJudicialElectionsGovernment buildingsPlanning and zoning

Public safetySanitationPublic worksHealth and welfareCulture and recreationEconomic development

Capital outlayDebt service

Total expenditures

General Fund Road Fund

$ 3,086,854 $ 1,368,660 $109,703330,566 312,824136,611 1,871

163,775 25,7091,475 9,000

3,828,984 1,718,064

139,686361,829 12,050278,36433,968

151,025140,420263,578

101,399 958,04583,002

546,168299,778

2,914,993 43,371303,758 581,220

5,617,968 1,594,686

EXCESS REVENUE OVER (TJNDER1 EXPENDITURES (\ .788,9841 1 23,378

OTHER FINANCING SOURCES (USES)Operating transfers out (101,989)

NET CHANGE IN FUND BALANCES (1,890,973) 123,378

FUND BALANCE - beginning

FUND BALANCE - ending

7,507,650 1,567,329

5,616,677 1,690,707

Funds

1,425,428

327,82799,22561,59730,551

1,944,628

10,70870,937

411,755564,064

181,387

139,755196,020

1,574,626

370,002

370,002

1,167,147

1,537,149

Total

$ 5,880,942109,703971,217237,70761,597

220,03510,475

7,491,676

139,686384,587349,30133,968

151,025140,420675,333564,064

1,059,444264,389546,168299,778

3,098,1191,080,998

8,787,280

(1,295,604)

(101,989)

(1,397,593)

10,242,126

8,844,533



RECONCILIATION OF STATEMENT OF REVENUES. EXPENDITURESAND CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS TO THE

STATEMENT OF ACTIVITIESYEAR ENDED DECEMBER 31.2005

Net changes in fund balances - total governmental funds

Amounts reported for governmental activities in thestatement of activities are different because:

Governmental funds report capital outlay asexpenditures. However, in the statement of activitiesthe cost of those assets are allocated over theirestimated useful lives and reported as depreciation expense.

Capital outlayDepreciation expense

$ (1,397,593)

3,098,119(184,556) 2,913,563

The issuance of long-term debt provides current financialresouces to governmental funds, while the repaymentof the principal of long-term debt consumes the currentfinancial resources of governmental funds.

Principal payments 1,017,000

Change hi net assets of governmental activities 2,532,970


WEST FELICIANA PARISH POLICE JURYST. FRANCISVILLE, LOUISIANA

PROPRIETARY FUNDSSTATEMENT OF NET ASSETS

DECEMBER 3 1,2005

BUSINESS TYPE ACTIVITIES - ENTERPRISE FUNDS

ASSETSCURRENT ASSETS

Cash and cash equivalentsReceivables

Accounts I

Total current assets

NQNCURRENT ASSETS

Capital assetsDistribution systemAccumulated depreciation

Total capital assets net ofaccumulated depreciation

Total assets

LIABILITIESCURRENT LIABILITIES

Cash deficitAccounts payable

Total current liabilities

NONCURRENT LIABILITIESDue to other fundsCustomer deposits

Total noncurrent liabilities

Total liabilities

NET ASSETSInvested in capital assetsUnrestricted (deficit)

Total net assets

GAS

& 5,182

5,182

295,859140,966

154,893

160,075

22,14811,698

33,846

424,8203,850

428,670

462,516

154,893(457,334)

(302,441)

SEWER

$ 12,790

12,790

985,956334,864

651,092

663,882

2,0767,321

9,397

13,018

13,018

22,415

651,092(9,625)

641,467

WATER

$ 57,160

4,612

61,772

296,164108,551

187,613

249,385

1,153

1,153

930

930

2,083

187,61359,689

247,302

TOTAL

$ 57,160

22,584

79,744

1,577,979584,381

993,598

1,073,342

24,22420,172

44,396

437,8384,780

442,618

487,014

993,598(407,270)

586,328


10


STATEMENT OF

ST. FRANCISVILLE,PROPRIETARY

REVENUES, EXPENSES

LOUISIANAFUNDSAND CHANGES IN NET ASSETS

YEAR ENDED DECEMBER 31,2005

BUSINESS TYPE ACTIVITIES -

OPERATING REVENUESCharges for services

OPERATING EXPENSESPersonal servicesManagement servicesGas purchased

Repairs and maintenanceDepreciationAnother

Total operating expenses

Operating income (toss)

TRANSFERS IN (OUT)Transfer in from General Fund

Change in net assets

NET ASSETS - beginning of year

NET ASSETS - end of year

GAS

$ 48,392

46,20037,7576,731

7,69621,546

119,930

(71,538)

58,942

(12,596)

(289,845)

(302,441)

ENTERPRISE FUNDSSEWER WATER

$ 88,130 $

26,403

60,16323,72516,851

127,142

(39,012)

43,047

4,035

637,432

641,467

41,388

8,259

1,559

9,8632,440

22,121

19,267

19,267

228,035

247,302

TOTAL

$ 177,910

34,66246,20037,75768,45341,28440,837

269,193

(91,283)

101,989

10,706

575,622

586^28


11


PROPRIETARY FUNDSSTATEMENT OF CASH FLOWS

YEAR ENDED DECEMBER 31. 2005

BUSINESS-TYPE ACTIVITIES - ENTERPRISE FUNDGAS SEWER WATER TOTAL

CASH FLOWS FROM OPERATING ACTIVITIESOperating income (loss)Adjustments to reconcile operatingincome to net cash providedby operating activities

DepreciationChange in assets and liabilities

ReceivablesPrepaid insuranceAccounts payableCustomer deposits

Net cash provided (used)by operating activities

CASH FLOWS FROM NONCAPITAL FINANCING

ACTIVITIES

Transfer from other funds

NET INCREASE (DECREASED IN CASH

CASH AND CASH EQUIVALENTS, beginning

CASH AND CASH EQUIVALENTS, ending

$ (71,538) $ (39,012) $ 19,267 $ (91,283)

7,696

(1,511)1,0995,212

100

(58,942)

58,942

(22,148)

(22,148)

23,725 9,863

(2,640)

2,886

(15,041)

43,047

28,006

(2,076)

25,930

(127)1,281

62

30,346

30,346

26,794

57,140

41,284

(4,278)2,3808,160

100

(43,637)

101,989

58,352

2,570

60,922


12


FIDUCIARY FUNDSSTATEMENT OF FUDICIARY NET ASSETS - AGENCY FUNDS

DECEMBER 31, 2005

ASSETSCash and cash equivalents $ 236,993Taxes receivable 1,296,433

Total assets 1,533,426

LIABILITES

Deposits due others 1,533,426

NET ASSETS 0

See accompanying notes to basic financial statements.13


NOTES TO FINANCIAL STATEMENTSDECEMBER 31,2005

Introduction

The West Feliciana Parish Police Jury is the governing authority for West FelicianaParish and is a political subdivision of the State of Louisiana. The Police Jury is governedby nine (9) council members representing the various districts within the parish. Thecouncil members serve four-year terms that expire on January 1,2008.

Louisiana Revised Statute 33:1236 gives the Parish council various powers in regulatingand directing the affairs of the parish and its inhabitants. The more notable of these arethe power to make regulations for its own governments; to regulate the construction andmaintenance of roads, bridges, and drainage systems; to regulate the sale of alcoholicbeverages; and to provide for the health and welfare of the poor, disadvantaged, andunemployed in the parish. Fund to accomplish these tasks is provided by advaloremtaxes, sales and use taxes, video poker, beer and alcoholic beverage permits, staterevenue sharing, and various other state and federal grants.

Note 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Reporting Entity

As the governing authority of the parish, for reporting purposes, the West FelicianaParish Police Jury is the financial reporting entity for West Feliciana Parish. The financialreporting entity consists of (a) the primary government (Police Jury), (b) organizationsfor which the primary government is financially accountable, and (c) other organizationsfor which nature and significance of their relationship with the primary government aresuch that exclusion would cause the reporting entity's financial statements to bemisleading or incomplete.

Governmental Accounting Standards Board (GASB) Statement No. 14 establishedcriteria for determining which component units should be considered part of the WestFeliciana Parish Police Jury for financial reporting purposes. The basic criterion forincluding a potential component unit within the reporting entity is financialaccountability. The GASB has set forth criteria to be considered in determining financialaccountability.

This criteria includes:

1. Appointing a voting majority of an organization's governing body, and

A. The ability of the Police Jury to impose its will on that organization and/orB. The potential for the organization to provide specific financial benefits

to or impose specific financial burdens on the Police Jury.

2. Organizations for which the Police Jury does not appoint a voting majority butare fiscally independent on the Police Jury.

14

WEST FELICIANA PARISH POLICE JURYST. FRANCISVILLR LOUISIANA

NOTES TO FINANCIAL STATEMENTSDECEMBER 31.2005

(Continued)

3. Organizations for which the reporting entity financial statements would bemisleading if data of the organization is not included because of the nature orsignificance of the relationship.

Based on the previous criteria, the Police Jury has determined that the followingcomponent units are part of the reporting entity:

Component Unit Year End CriteriaUsed

West Feliciana Parish:Consolidated Waterworks District No. 13 December 31 2Criminal Court Fund December 31 2Sales Tax District No. 1 December 31 2Communication District December 31 2Sewerage District December 31 2Consolidated Waterworks District No. 2 December 31 2Library December 31 1Gas Utility District No. 1 April 30 1Hospital October 31 1Fire Protection District No. 1 June 30 1Clerk of Court June 30 2,3Sheriff June 30 2,3Tax Assessor December 31 2,3District Attorney December 31 2,3

The primary government (police jury) financial statements include all funds, accountgroups and organizations for which the police jury maintains records which includethe Twentieth Judicial District Criminal Court Fund, the West Feliciana ParishCommunication District, the West Feliciana Parish Sales Tax District No. 1, the WestFeliciana Parish Sewerage District, the West Feliciana Parish Waterworks DistrictNo. 2.

GASB Statement No. 14 provides for the issuance of primary government financialstatements that are separate from those of the reporting entity. However, the primarygovernment's (Police Jury) financial statements are not a substitute for the reportingentity's financial statements. The accompanying primary government financialstatements have been prepared in conformity with generally accepted accountingprinciples as applied to governmental units. These financial statements which are notintended to and do not report on the reporting entity, are intended to reflect only thefinancial statements of the primary government (Police Jury).

Considered in the determination of component units of the reporting entity were theWest Feliciana Parish School Board and the various municipalities in the parish.

15



(Continued)

These governmental entities are not component units of the West Feliciana ParishPolice Jury reporting entity because they have separately elected governing bodies,are legally separate, and are fiscally independent of the West Feliciana Parish PoliceJury.

B. Basis of Presentation

Government-wide Financial Statements

The government- wide financial statements consist of the statement of net assets andthe statement of activities to report information on all of the nonfiduciary activities ofthe primary government. The effects of interfund activity have been removed fromthese statements. Governmental activities which normally supported by taxes andintergovernmental revenues are reported separately from business-type activities,which rely on fees and charges for support.

The statement of activities demonstrates the degree to which the direct expenses of agiven function or segment are offset by program revenues. Direct expenses are thosethat are clearly identifiable with a specific function or segments. Program revenuesinclude 1) charges to customers or applicants who purchase, use or directly benefitfrom goods, services, or privileges provided by a given function or segment and 2)grants and contributions that are restricted to meeting the operational or capitalrequirements of a particular function or segment. Taxes and other items not properlyincluded among program revenues are reported instead as general revenues.

Fund Financial Statements

The Police Jury segregates transactions related to certain functions on activities inseparate funds. Separate statements are presented for governmental and proprietaryactivities. These statements present each major fund as a separate column on the fundfinancial statements; all non-major funds are aggregated and presented in a singlecolumn.

Governmental funds are those funds through which most governmental functionstypically are financed. The measurement focus of governmental funds is on thesources, uses and balance of current financial resources.

Proprietary funds distinguish operating revenues and expenses from non-operatingitems. Operating revenues and expenses generally result from providing services inconnection with a proprietary fund's principal ongoing operations.

16



(Continued)

C. Measurement Focus. Basis of Accounting, and Financial StatementPresentation

The government-wide financial statements and fund financial statements forproprietary funds are reported using the economic resources measurement focus andthe accrual basis of accounting. Revenues are recorded when earned and expenses arerecorded when a liability is incurred.

Governmental fund financial statements are reported using the current financialresources measurement focus and modified accrual basis of accounting. Revenues arerecognized as soon as they are both measurable and available. Revenues areconsidered to be available when they are collectible within the current period or soonenough thereafter to pay liabilities or the current period. For this purpose, thegovernment considers revenues to be available if they are collected within 60 day ofthe end of the current fiscal period. Expenditures generally are recorded when aliability 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 when payment is due.

Property taxes, licenses, and interest associated with the current fiscal period are allconsidered to be susceptible to accrual and so have been recognized as revenues ofthe current fiscal period.

The Police Jury reports the following major governmental funds:

The General Fund is the Police Jury's primary operating fund. It accounts for allfinancial resources of the general government, except those required to beaccounted for in another fund.

The Road Special Revenue Fund accounts for the maintenance of parish roads,bridges and roadside areas.

Private-sector standards of accounting and financial reporting issued prior toDecember 1, 1989, generally are followed in the government-wide financialstatements to the extent that those standards do not conflict with or contradictguidance of the Governmental Accounting Standards Board.

As a general rule the effect of interfund activity has been eliminated from thegovernment-wide financial statements. Amounts reported as program revenuesinclude charges to customers or applicants for goods, services, or privileges providedand operating grants and contributions. Likewise, general revenues include all taxes.

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

17



(Continued)

Other financing sources (uses) include transfers between funds that are not expectedto be repaid. These are recorded in the year the cash is transferred or an mterfundreceivable is recorded.

D- Budget Policies and Budgetary Accounting

Budgets are adopted on a basis consistent with generally accepted accountingprinciples. Annual appropriated budgets are adopted for the general fund, and thespecial revenue funds, except for the Criminal Court Special Revenue Fund.

The Criminal Court Special Revenue Fund is exempt from the requirements of theLocal Government Budget Act. Therefore this fund was not budgeted.

The Police Jury uses the following budget practices:

The finance committee prepares a proposed budget for the ensuing year andsubmits it to the police jury. The availability of the proposed budget for publicinspection and the date of the public hearing on the budget are then advertisedin the official journal. During a special board meeting, the jury holds a publichearing on the proposed budget in order to receive comments from taxpayers.Changes are made to the proposed budget based on the public hearing and thedesires of the police jury as a whole. The budget is then adopted during thePolice Jury's regular board meeting, and notice is published in the officialjournal.

Budgetary amendments during the year are adopted by the jury during itsregular board meetings. The adoption of amendments is included in PoliceJury minutes published in the official journal.

The Police Jury exercised budgetary controls at the functional level. Withinfunctions, the Police Jury has the authority to make amendments, asnecessary.

All budgetary appropriations lapse at the end of the year. Unexpectedappropriations must be reappropriated in the next year budget to be expended.

E. Cash and Cash Equivalents and Investments

Cash and cash equivalents include demand deposits and interest-bearing demanddeposits. It is the Police Jury's policy to include as cash equivalents amounts in timedeposits and those investments with original maturities of 90 days or less. Under statelaw, the Police Jury may deposit funds in demand deposits, interest-bearing demanddeposits, money market accounts, or time deposits with state banks organized underLouisiana law and national banks having their principal offices in Louisiana.

18



(Continued)

Under state law, the Police Jury may invest in United States bonds, treasury notes, orcertificates and mortgage backed securities. These are classified as investments iftheir original maturities exceed 90 days; however, if the original maturities are 90days or less, they are classified as cash equivalents. Investments are stated at cost.

Investments are stated at amortized cost which approximates market.

F. Capital Assets

Capital assets, which include land and improvements, building, equipments, andfurniture, are reported in the applicable governmental activities columns in thegovernment-wide financial statements. Capitalization thresholds are defined as capitalassets with a cost of $1,000 or more per unit.

All assets are recorded at historical cost or estimated historical cost if purchased orconstructed. Donated capital assets are recorded at estimated fair market value at thedate of donation. The costs of normal maintenance and repairs that do not add valueto the assets or materially extend its useful life are not capitalized. Major outlays forcapital assets and improvements are capitalized at completion of constructionprojects. At this point the project costs are moved out of construction work inprogress and capitalized.

Depreciation on all capital assets, excluding land and improvements, is calculated onthe straight-line method over the following estimated useful lives:

Type of Capital Assets Number of Years

Buildings 40Building improvements 20Furniture 7Machinery and equipment 3-10Vehicles 5

G. Revenue Susceptible to Accrual

Under the modified accrual basis of accounting, some revenues are susceptible toaccrual while others are not. Major revenue treated as susceptible to accrual are salestaxes, gross receipts business taxes, and certain state shared revenue such as tobaccotax, beer tax, and parish transportation funds

H. Long-Term Debt

In the government-wide statement of net assets, long-term debt and other long-termobligations are reported as liabilities. Bond premiums, discounts, issuance costs, andgains (losses) on refunding are deferred and amortized over the life of the bonds using

19



(Continued)

the effective interest method. Bonds payable costs are reported net of the applicablebond premium or discount. Bond issuance costs are reported as deferred charges andamortized over the term of the related debt.

I. Compensated Absences

In the government-wide financial statements, the total compensated absences liabilityis recorded as an expense and a long-term obligation and allocated on a functionalbasis. In accordance with GASB Interpretation No. 6, Recognition and Measurementof Certain Liabilities and Expenditures in Governmental Fund Financial statements,no compensated absences liability is recorded in the governmental fund-type fundfinancial statements.

J. Short-Term Interfund Receivables/Pavables

During the course of operations, numerous transactions occur between individualfunds for goods provided or services rendered. These receivables and payables areclassified as "due from other funds" on the balance sheet and are not eliminated forfinancial statement purposes. Since all of the funds are governmental activities thesebalances are eliminated in the government-wide financial statements.

K. Fund Equity

In the fund financial statements, governmental funds report reservations of fundbalance for amounts that are not available for appropriation.

L. Use of Estimates

The preparation of financial statements in conformity with generally acceptedaccounting principles requires management to make estimates and assumptions thataffect the reported amounts of assets and liabilities and disclosure of contingent assetsand liabilities at the date of the financial statements and the reported amount ofrevenue and expenses during the reported period. Actual results could differ fromthose estimates.

Note 2 - CASH AND CASH EQUIVALENTS

At December 31, 2005, the Police Jury has cash and cash equivalents (book balances)totaling $402,293 which is interest - bearing demand deposits.

These deposits are stated at cost, which approximates market. Under state law, thesedeposits (or the resulting bank balances) must be secured by federal deposit insuranceor the pledge of securities owned by the fiscal agent bank. The market value of thepledged securities plus the federal deposit insurance must at all times equal theamount on deposit with the fiscal agent. These securities are held in the name of the

20



(Continued)

pledging fiscal agent bank in a holding or custodial bank that is mutually acceptableto both parties.

At December 31, 2005, the bank balance of the deposits is $573,266.

Custodial credit risk is the risk that in the event of a bank failure, the Police Jury'sdeposits may not be returned to it. The District does not have a policy for custodialcredit risk. At December 31,2005, $473,266 was exposed to custodial credit risk.

Note 3 - INVESTMENTS

At December 31, 2005 investments are comprised of the Louisiana AssetsManagement Pool, Inc. (LAMP), which invests in United States governmentsecurities and carry the explicit guaranties of the United States government.

At December 31, 2005, the investments' amortized cost and market value is$7,715,682.

Note 4 - RECEIVABLES

The receivables of $1,659,565 recorded in the basic financial statements at December31,2005 consist of the following:

ClassTaxes

Ad valoremSales

IntergovernmentalStateLocalFederal

AccountsOther

Total

GeneralFund

$ 665,80443,439

127,28122,212

8,592

28,152

895,480

RoadFund

$ 311,048

29,506

44,109

384,663

Proprietary Other

$ 223,959

120,799$ 22,584

12,080

22,584 356,838

Total

$ 889,763354,487

156,78722,212

173,50022,58440,232

1,659,565

21



(Continued)

Note 5- PROPERTY TAXES

The following is a summary levied ad valorem taxes:

Levied TaxGeneral fund 3.57Health unit 0.75Library 1.00Hospital maintenance 1.94Fire Protection District No. 1 maintenance 6.00Fire Protection District No. 1 sinking fund 0.49Communications District 2.00Road, public buildings, recreational parks 8.89Social service 0.10Economic development 1.00

Taxes are levied on November 1 and are due December 31,

THIS SECTION WAS INTENTIONALLY LEFT BLANK.

22



(Continued)

Note 6- CHANGES IN FIXED ASSETS

A summary of changes in general fixed assets follows:

BalanceJanuary 1,

2005 Additions

Capital assets not being depreciatedLandConstruction work in progress

Total assets not being depreciated

Capital asstes being depreciatedBuildings and improvementsEquipment

Total capital assets being depreicated

Less accumulated depreciation forBuildings and improvementsEquipment

Total accumulated depreciation

Total capital assets beingdepreciatedrnet

Total capital assets

$ 1,008,2674,507,191 $ 2,654,402

BalanceDecember 31,

Deletions 2005

$ 1,008,267$ 858,095 6,303,498

5,515,458 2,654,402 858,095

3,146,521 989,697

8,661,979 3,644,099

7,311,765

3,101,294913,622

4,014,916

82,000786,395

868,395

1,036,425137,828

1,174,253

16,858167,698

184,556

4,137,7191,051,450

5,189,169

98,858954,093

1,052,951

4,136,218

858,095 11,447,983

Depreciation expense was charged to functions of the primary governmentGeneral governmentPublic safetyPublic worksHealth and welfareCulture and recreation

. *,•*.;

Total depreciation expense-governmentalactivities

14,8187,845

47,4196,145

108,329

184.556

23



(Continued')

Note 7 - PENSION PLAN

Plan Description

Substantially all employees of the West Feliciana Parish Police Jury are members ofthe Parochial Employees Retirement System of Louisiana (System), a cost definedmultiple-employee sharing, benefit pension plan administered by a separate board oftrustees. The system is composed of two distinct plants, Plan A and Plan B, withseparate assets and benefit provisions. All employees of the Police Jury belong toPlanB.

All permanent employees working at least 28 hours per week who are paid wholly orin part from parish funds and al elected parish officials are eligible to participate inthe System. Under Plan B, employees who retire at or after age 62 with at least 10years of creditable service, at or after age 55 with at least 30 years of creditableservice are entitled to a retirement benefit, payable monthly for life, equal to 2 percentof their final average salary in excess of $100 for each year of creditable service.Furthermore, employees with at least 10 years of creditable service, but less than 30years, may take early retirements benefits commencing at or after age 60, with thebasic benefit reduced 3 percent for each year retirement precedes age 62, unless hehas at least 30 years of creditable service. In any case, monthly retirement benefits arepaid under Plan B cannot exceed 100 percent of final-average salary. Final-averagesalary is the employee's average salary over the 36 consecutive or joined months thatproduce the highest average. Employees who terminate with at least the amount ofcreditable 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 oftermination. The System also provides death and disability benefits. Benefits areestablished or amended by state statute.

The System issues an annual publicly available financial report that includes financialstatements and required supplementary information for the System. That report maybe obtained by writing to the Parochial Employees' Retirement System, Post OfficeBox 14619, Baton Rouge, Louisiana 70898-4619.

Under Plan B, members are required by state statute to contribute 3.00 percent oftheir annual covered salary and the West Feliciana Parish Police Jury is required tocontribute at an actuarially determined rate. The current rate is 5.75 percent of annualcovered payroll. Contributions to the System also include one-fourth of one percent(except Orleans and East Baton Rouge Parishes) of the taxes shown to be collectibleby the tax rolls of each parish. These tax dollars are divided between Plan A and PlanB based proportionately on the salaries of the active members of each plan. Thecontribution requirements of plan members and the West Feliciana Parish Police Juryare established and may be amended by state statute. As provided by LouisianaRevised Statute 11:103, the employer contributions are determined by actuarialvaluation and are subject to change each year based on the results of the valuation for

24



(Continued)

the prior fiscal year The West Feliciana Parish Police Jury's contributions to theSystem under Plan B for the year 2005, 2004, and 2003 were $50,610, $39,420 and$30,498, respectively, and equal to the required contributions for the year

Note 8 - LONG -TERM OBLIGATIONS

The following is a summary of the long-term obligation transactions for the year endedDecember 31,2005:

Balances BalanceJanuary 1, December 31,

Description 2005 Additions Deductions 2005

General obligation debt $ 2,980,000 $ 1,017,000 $ 1,963,000Compensated absenses 40,166 _$ 1,607 41,773

Totals 3,020,166 1,607 1,017,000 2,004,773

General obligation bonds currently outstanding are as follows:

$1,580,000 General Obligation Refunding Bonds, dated March1, 1993 due in annual installments of $145,000 to $200,000through March 1, 2006, plus interest at 4.20% to 5.45%. Thebonds are secured by an ad valorem tax levy. $ 200,000

$192,000 of Refunding Bonds, Series 2000, due in annualinstallments of $17,000 to $27,000 through April 1, 2009, plusinterest at 6.0%. The bonds are secured by the excess ofannual revenues. 92,000

Total 292,000

Certificate of indebtedness currently outstanding are as follows:

$1,500,000 Certificate of Indebtedness, Series 2001, datedAugust 6, 2001, due in annual installments of $217,000 to$285,000, through March 1, 2007 with interest at 4.427%,secured by an ad valorem tax levy. 546,000

$2,200,000 Certificate of Indebtedness, Series 2003, datedSeptember 15, 2003, with interest at 2.23%, secured by an advalorem tax levy. 1.125,000

Total 1.671.000

Total bonded debt 1.963.00025



(Continued)

At December 31, 2005 the police jury has accumulated $ 224,143 in the debt servicefunds for future debt requirements. The annual requirements to amortize all bondsand certificates outstanding at December 31, 2005, including interest of $90,542 areas follows:

Year EndingDecember 31,

2006200720082009

Totals 205,450 105,320 579,862 1,162,910 2,053,542

$1,500,000 $2,200,000Fire District Refunding Certificate of Certificate ofNo. 1 Bonds Bonds Indebtedness Indebtedness Total

$ 205,450 $ 28,520 $29,14029,64018,020

288,564 $ 575,087 $ 1,097,621291,298 587,823 908,261

29,64018,020

In accordance with Louisiana Revised Statutes 39:562, the police jury is legallyrestricted from incurring long-term bonded debt in excess of 10% of the assessedvalue of taxable property in the parish.

The Parish has issued industrial development revenue bonds and industrial pollutioncontrol revenue bonds. These bonds are limited obligations of the Parish payablefrom revenue of the projects. The bonds are not a charge upon other income of theParish nor are they a charge against the credit or taxing power of the Parish of WestFeliciana.

Note 9 - INTERFUND RECEIVABLES AND PAYABLES

Interfund receivables and payables at year end, as shown in the governmentalstatements, are as follows:

Receivables Payables

General Fund $ 190,816Special Revenue Funds

Criminal Court $ 190,816

190,816 190,816

26



(Continued)

Note 10 - INTERFUND TRANSFERS

Operating transfers by fund are as follows:

In Out

General Fund $ 101,898

Enterprise FundNatural Gas System $ 58,942Sewerage District 43,047

101,989 101,989

Interfund receivables totaling $437,838 in the General Fund from the Natural Gas SystemEnterprise Fund and the Sewerage District Enterprise Fund has been charged to bad debtsthrough the maintenance of an allowance account.

Note 11 -E911 EMPLEMENTATION

The total emergency telephone service charges collected in 2005 is $ 98,654. The totalexpenditures made for the implementation of the E911 system in 2005 is $ 438,744. AtDecember 31,2005 Police Jury had implemented Phase I of its wireless E911 system. The PoliceJury is currently implementing, with the telephone companies' assistance, Phase II.

Note 12 - RISK MANAGEMENT

The Police Jury is exposed to various risk of loss related to torts; theft of, damage to, anddestruction of assets; error and omissions. To handle such risk of loss, the Police Jury maintainscommercial insurance and surety bond coverage. No claims were paid on any of the policiesduring the past year, which exceeded the policies' coverage amounts. There were no significantreductions in insurance coverage during the year ended December 31, 2005.

Note. 13 SUBSEQUENT EVENTS

After the year ended December 31, 2005, the Police Jury transferred the gas system to the GasUtility District No. 1 of West Feliciana Parish.

27

REQUIRED SUPPLEMENTARY INFORMATION


BUDGETARY COMPARISONGENERAL FUND

SCHEDULE

YEAR ENDED DECEMBER 31, 2005

BUDGETED AMOUNTS

REVENUESTaxesLicenses and permitsIntergovernmentalFees, charges and commissions

for servicesUse of money and propertyOther

Total revenue

EXPENDITURESCurrent

General government andadministration

Public safetyPublic worksHealth and welfareCulture and recreatoinEconomic development

Capital outlayDebt service

Total expenditures

EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES

OTHER FINANCING SOURCES (USES)Transfer in (out)

EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES AND OTHERFINANCING USES

FUND BALANCES, beginning of year

ORIGINAL

$ 3,032,90586,255

398,248

176,00039,600

3,733,008

1,047,770254,642

73,18087,000

468,500314,170

2,559,195308,338

5,112,795

(1,379,787)

(1,379,787)

9,355,552

FINAL

$ 3,105,928105,355421,005

139,885101,950

3,874,123

1,051,426263,742167,01599,105

581,000315,297

2,763,636286,188

5,527,409

(1,653,286)

(45,000)

(1,698,286)

9,355,552

ACTUALGAAPBASIS

$ 3,086,854109,703330,566

136,611163,775

1,475

3,828,984

1,105,292263,578101,39983,002

546,168299,778

2,914,993303,758

5,617,968

(1,788,984)

(101,989)

(1,890,973)

9,355,552

FUND BALANCES, end of year 7,975,765 7,657,266 7,464,579

28


BUDGETARY COMPARISON SCHEDULEROAD - SPECIAL REVENUE FUNDSYEAR ENDED DECEMBER 31. 2005

REVENUESTaxesIntergovernmentalFees, charges and commissions

for servicesUse of money and propertyOther

Total revenue

EXPENDITURESCurrent

General government andadministration

Public worksCapital outlayDebt service

Total expenditures

EXCESS (DEFICIENCY^ OF REVENUESOVER EXPENDITURES

FUND BALANCES, beginning of year

FUND BALANCES, end of year

ORIGINAL

$ 1,372,630180,000

1,57510,500

150

1,564,855

13,000891,500238,975578,325

1,721,800

FINAL

$ 1,377,000267,738

1,9002,4009,000

1,658,038

13,000895,82049,000

581,220

1,539,040

GAAPBASIS

$ 1,368,660312,824

1,87125,7099,000

1,718,064

12,050958,04543,371

581,220

1,594,686

(156,945) 118,998 123,378

1,528,795 1,528,795 1,567,329

1,371,850 1,647,793 1,690,707

29

OTHER SUPPLEMENTARY INFORMATION


NON-MAJOR GOVERNMENTAL FUNDSDECEMBER 31,2005

SPECIAL REVENUE FUNDS

Special revenue funds accounts for the proceeds of specific revenue sources that are legallyrestricted to expenditures for specific purposes.

HEALTH UNIT TAX FUNDThe Health Unit Tax Fund accounts for the operation and maintenance of the parishhealth unit. Financing is provided by ad valorem taxes and state revenue sharing.

SOLID WASTE FUNDThe Solid Waste Fund accounts for the expenditures associated with providing solidwaste collection and disposal in the parish. Financing is provided by a portion of a one-half of one percent parish sales tax.

CRIMINAL COURT FUNDThe Criminal Court Fund for the Twentieth Judicial District was established underSection 5711.11 of Title 15 of the Louisiana Revised Statutes of 1950, which providesthat fines and forfeitures imposed by district courts and district attorneys' conviction fees,in criminal cases, be transferred to the parish treasurer and deposited into a special"Criminal Court Fund" account, to be used for expenses of the Criminal Court of theParish. Expenditures are made from the fund on motion of the district attorney andapproval of the district judges.

COMMUNICATIONS DISTRICT FUNDThe Communications District Fund accounts for the activity of the West Feliciana ParishCommunications District (a component unit of the West Feliciana Parish Police Jury).The purpose for the creation of this communications district is the establishment of anenhanced emergency 911 service as authorized pursuant to the applicable provisions ofTitle 33, Chapter 31, of the Louisiana Revised Statutes. Financing is provided by advalorem taxes and by a telephone service charge

30


NON-MAJOR GOVERNMENTAL FUNDSDECEMBER 31.2005

DEBT SERVICE FUNDS

FIRE DISTRICT NO. 1 FUNDThe Fire District No. 1 Funds accounts for the accumulation of funds for the payment ofthe principal and interest associated with the $1,580,000 bond issue dated march 11,1993. The bonds were issued for the purpose of refunding certain outstanding GeneralObligation Bonds, Series 1986, dated December 1, 1986. The bonds are secured andpayable from ad valorem taxation.

31


NON • MAJOR GOVERNMENTAL FUNDSSPECIAL REVENUE FUNDS

COMBINING BALANCE SHEETDECEMBERS!, 2005

ASSETSCash and cash equivalentsInvestmentsTaxes receivableDue from other governmentsOther receivables

Total assets

LIABILITIES AND FUND BALANCESLiabilites

Accounts payableDue to other funds

Fund Balances (Deficits)Unreserved

Total liabilities and fund balance

HEALTH SOLIDUNIT WASTE

$ 44,497 $ 222371,011 18,90854,785

113,244

583,537 19,130

$ 5,004 $ 2,605

5,004 2,605

578,533 16,525

583,537 19,130

CRIMINALCOURT

$ 14,774

4,070

18,844

$ 13,488190,816204,304

(185,460)

18,844

COMMUNI-CATIONSDISTRICT

$ 15,878745,955139,954

3,48512,080

917,352

$ 13,994

13,994

903,358

917,352

TOTAL

$ 75,3711,135,874

194,739120,79912,080

1,538,863

$ 35,091190,816225,907

1,312,956

1,538,863

32


NON-MAJOR GOVERNMENTAL FUNDSSPECIAL REVENUE FUNDS

COMBINING STATEMENT OF REVENUE, EXPENDITURES AND CHANGES IN

REVENUES

Taxes

Intergovernmental

Charges for services

Fines and forfeits

Interest

Total revenues

EXPENDITURES

FUND BALANCESYEAR ENDED DECEMBER 31, 2005

COMMUNI-HEALTH SOLID CRIMINAL CATIONS

UNIT WASTE COURT DISTRICT

$ 203,367 $ 561,109 $ 535,074

133,950 193,877

571 98,654

$ 61,597

12,342 569 14,147

349,659 562,249 61,597 841,752

Current

General government

Finance and administration 10,708

Judicial 70,937

Public safety 52,554 359,201

Sanitation 564,064

Health and welfare 181,387

Capital outlay 139,755

Total expenditures 233,941 564,064 81,645 498,956

TOTAL

$ 1,299,550

327,827

99,225

61,597

27,058

1,815,257

10,708

70,937

411,755

564,064

181,387

139,755

1,378,606

EXCESS REVENUE OVER(UNDER)

EXPENDITURES

FUND BALANCE (DEFICIT)

FUND BALANCE (DEFICIT)

115,718 (1,815) (20,048) 342,796

-beginning 462,815 18,340 (165,412) 560,612

-ending 578,533 16,525 (185,460) 903,408

436,651

876,355

1,313,006

33

WEST FELICIANA PARISH POLICE JURYST. FRANCISVILLE, LQUISISNA

NON - MAJOR GOVERNMENTAL FUNDSDEBT SERVICE FUND

BALANCE SHEETYEAR ENDED DECEMBER 31. 2005

ASSETSCash and cash equivalents $ 509Investments 194,414Taxes receivable 29,220

Total assets 224,143

LIABILITIES AND FUND EQUITY $ 0

FUND EQUITYReserved for debt service 224,143

34


NON-MAJOR GOVERNMENTAL FUNDSDEBT SERVICE

STATEMENT OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCEYEAR ENDED DECEMBER 31, 2005

REVENUESTaxes $ 125,878Interest 3,493

Total revenues 129,371

EXPENDITURES

Debt service

Bond principal 180,000

Interest 15,670

Fees 350

Total expenditures 196,020

Excess revenue over (under) expenditures (66,649)

Fund balance - beginning 290,792

Fund balance - ending 224 143

35



STATEMENT OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCEYEAR ENDED DECEMBER 31. 2005

The Agency Funds account for assets held in a fiduciary capacity by the Police Jury.

HOSPITAL MAINTENANCE FUNDThe Hospital Maintenance Tax Fund accounts for funds provided by a specialannual property tax for the operation and maintenance of the West FelicianaParish Hospital. Funds are transferred to the West Feliciana Parish Hospital foroperation and maintenance of the facility.

LIBRARY TAX FUNDThe Library Tax Fund accounts for funds provided by a special annual propertytax for the operation and maintenance of the West Feliciana Parish Library.

SALES TAX FUNDThe Sales Tax Fund account for the receipt and distribution of the sales and usetax collected by the West Feliciana Parish School Board and by the Sales TaxDistrict No. 1 of West Feliciana Parish (a component unit of the West FelicianaParish Police Jury). Proceeds of one percent sales and use tax are dedicated solelyto the operation and maintenance of the West Feliciana Parish Hospital. Theremaining one-half of one percent tax is dedicated for solid waste collection,hospital operation and maintenance, and construction and maintenance of roads,highways, and bridges.

FIRE DISTRICT NO. 1 TAX FUNDThe Fire District No. 1 Tax Fund accounts for funds provided by a special annualproperty tax. Funds are transferred to the West Feliciana Parish Fire District No. 1for operation and maintenance of the parish fire district.

36



STATEMENT OF REVENUES, EXPENDITURESAND CHANGES IN FUND BALANCEYEAR ENDED DECEMBER 31. 2005

January 1, December 31,2005 ADDITIONS DEDUCTIONS 2005

West Fefoiana Parish Hospital $ 136,396 $ 550,578 $ 537,422 $ 149,552

West FeBcina Parish Library 798,867 305,061 314,818 789,110

Sales Tax Fund 196,338 2,533,085 2,492,427 236,996

Fire Protection District No. 1 351,377 1,543,308 1,536,917 357,768

Totals 1,482,978 4,932,032 4,881,584 1,533,426

37


SCHEDULE OF BOARD MEMBERS' PER DIEMYEAR ENDED DECEMBER 31, 2005

NAME

Mr. Bertram Babers, HI

Mr. John Cobb

Mr. Randy Stevens

Mr ER "Butch" Jones

Mr. John K. Roach

Mr. Billy D. Shoemaker

Mr. Otis Wilson

AMOUNT

$ 12,573

12,573

12,573

12,573

12,573

12,573

12,573

88,011

38


SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSYEAR ENDED DECEMBER 31. 2005

FEDERAL GRANTOR/ PASS THROUGH CFDA ISSUES/GRANTOR NAME/ PROGRAM TITLE NUMBER EXPENDITURES

United States Department of Homeland SecurityPass-through Program of the Louisiana Military Department

Office of Emergency Preparedness and Homeland SecurityPublic Assistance Grant 97.036 $ 190,056

United States Department of the InteriorPass-through Louisiana Department of the TreasuryPayment in lieu of tax None 1,333

Total expenditures/ issue 191,389

39


NOTES TO THE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDSYEAR ENDED DECEMBER 31. 2005

Note 1 - Basis of Presentation

The accompanying schedule of expenditures of federal awards includes the federal grantactivity of the West Feliciana Parish Police Jury and is presented on the budgetary basis.The information is this schedule is presented in accordance with the requirements ofOMB Circular A-133, "Audits of States, Local Governments, and Non-ProfitOrganizations." Therefore some amounts presented in this schedule may differ fromamounts presented in, or used in the preparation of, the primary government financialstatements.

40

OTHER INFORMATION REQUIRED BYGOVERNMENT AUDITING STANDARDS

ERIC J. VICKNAIR, CPA APC(CERTIFIED PUBLIC ACCOUNTANTS)

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE AND ON INTERANLCONTROL OVER FINANCIAL REPORTING BASED ON FINANCIAL STATEMENTS

PERFORMED TNACCORDANCE WFTM GOVERNMENT AUDITING STANDARDS


I have audited the accompanying financial statements of the governmental activities, each majorfund, and the aggregate remaining fund information of the


as of and for the year ended December 31, 2005, and have issued our report thereon datedNovember 17, 2006. In my report, my opinion was qualified because of a departure fromaccounting principles generally accepted in the United States of America. I conducted my auditin accordance with auditing standards generally accepted in the United States of America and thestandards applicable to financial audits contained in Government Auditing Standards, issued bythe Comptroller General of the United States.

Compliance

As part of obtaining reasonable assurance about whether the West Feliciana Parish Police Jury'sfinancial statements are free of material misstatcment, I performed test of its compliance withcertain provision of laws, regulations, contracts and grants, noncompliance with which couldhave 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 my audit and,accordingly, I do not express such an opinion. The results of my test disclosed no instance ofnoncompliance that is required to be reported under Government Auditing Standards. However, Idid note an instance of nonmaterial noncompliance which is addressed in a separate letter datedNovember 17,2006.

Internal Control Over Financial Reporting

In planning and performing our audit, I considered the West Feliciana Parish Police Jury'sinternal control over financial reporting in order to determine my auditing procedures for thepurpose of expressing our opinion on the primary government financial statements and not toprovide assurance on the internal control over financial reporting.

(SEND ALL CORRESPONDENCE TO THE BATON ROUGE ADDRESS)

PHONE: (225) 292-1O4O2933 BRAKLEY DRIVE. SUITE B BATON ROUGE. LOUISIANA 7O816 FAX: (22B) 292-1O4I364 FERDNAND STREET ST. FRANCISVILLE. LOUISIANA 7O775 PHONE: <22S) 63S4204


My consideration of the internal control over financial reporting would not necessarily discloseall matters in the internal control over financial reporting that might be material weaknesses. Amaterial weakness is a condition in which the design or operation of one or more amounts thatwould be material in relation to the primary government financial statements being audited mayoccur and not be detected within a timely period by employees in the normal course ofperforming their assigned functions. I noted no matters involving the internal control overfinancial reporting and its operation that we consider to be material weaknesses.

This report is intended solely for the information and use of the West Feliciana Parish PoliceJury, management, the Louisiana State Legislative Auditor, federal awarding agencies and pass-through entities and is not intended to be and should not be used by anyone other than thesespecified parties. Under Louisiana Revised Statute 24:513 this report is distributed by theLouisiana Legislative Auditor as a public document.

St. Francisville, LouisianaNovember 17, 2006

(J/

42


SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGSYEAR ENDED DECEMBER 31, 2005

Section I

Section II

Section III

Internal Control and Compliance Material to the Financial Statements

N/A

Internal Control and Compliance Material to Federal Awards

N/A

Management Letter

There was a management letter comment in the audit for the year endedDecember 31,2004 concerning the significant net assets deficit in the gas fund.

As explained in Note # 13 of the Notes to Financial Statements, the ownershipof this gas system was transferred to the Gas Utility District No.l of WestFeliciana Parish in 2006.

43


SUMMARY OF CURRENT YEAR FINDINGSYEAR ENDED DECEMBER 31. 2005

Section I Summary of Auditor's Report

1. The auditor's report expresses a qualified opinion on the basic financial statements ofthe West Feliciana Parish Policy Jury, St. Francisville, Louisiana.

2. Internal Control and Compliance Material to the Financial Statements.

N/A

3. Internal Control and Compliance Material to Federal Awards.

N/A

4. Management Letter

A separate management letter dated November 17, 2006 was issued.

44


November 17, 2006

Mr. Bertram Babers, PresidentWest Feliciana Parish Police JuryP.O. Box 1921St. Francisville, LA 70775

Dear Mr. Babers:

In planning and performing my audit of the financial statements of West Feliciana ParishPolice Jury, St. Francisville, Louisiana for the year ended December 3 1 , 2005, 1considered compliance with laws.

During my audit, I became aware of a matter of noncompliance. The memorandum thataccompanies this letter summarizes my comment regarding this matter. I previouslyreported on the Police Jury's compliance with laws in my report dated November 1 5,2006. This letter does not affect my report dated November 17, 2006 on the financialstatements of West Feliciana Parish Police Jury, St. Francisville, Louisiana.

I will be pleased to discuss it in further detail at your convenience.

Sincerely,

ERIC J. VICKNAIR, CPA APC

Eric J. Vicknair

EJV/ldl

(SEND ALL CORRESPONDENCE TO THE BATON ROUGE ADDRESS)

PHONE: (225) 292-1 (MO2933 BRAKLEY DRIVE. SUITE B BATON ROUGE. LOUISIANA 70816 FAX: (225)292-104!564 FERDNAND STREET ST. FRANCISVILLE, LOUISIANA 7O775 PHONE: (225) 63542O4

CONDITION:

The audit report on the annual financial statements was issued after the six-monthstatutory issue date.

CAUSE:

The accounting records were not closed by June 30, 2006.

CRITERIA:

LRS-RS 24:514 requires the filing of annual financial statements within six-months afterthe date of the fiscal year-end.

EFFECT:

The Policy Jury did not comply with state law.

RECCOMENDATION:

The Police Jury should file its annual financial statements in accordance withLSA-RS 24:514.

MANAGEMENT'S RESPONSE:

See management's response on next page.

We&t/1921

ca: (225) 635-3864 • %»,• 225,1 635-3705

MANAGEMENT'S REPSONSE

B. F. Sabers IIIDistrict 6President

Otis L WilsonDistrict 7Vice-President

E.R. "Butch" JonesDistrict 1

Randy StevensDistrict 2

John CobbDistrict 3

Billy D. ShoemakeDistrict 4

John K. RoachDistrict 5

Additional work due to Hurricane Katrina was performed by the Secretary -Treasurer and her staff of two clerks. Therefore, the staff had difficultyperforming its normal duties due to concentrating their efforts on additional workcaused by Hurricane Katrina.

In March 2006, the Parish Manger was terminated. After a lengthy interviewprocess, the position was filled by the Secretary - Treasurer.

With all the additional work and problems, the staff was not able to close itsaccounting records for the year ended December 31,2005 by June 30, 2006.Therefore the report was not issued by June 30,2006.

In the future, the Police Jury will have the financial statements audited and filedin a timely manner.

Sheila L SmithParish Manager/Sec.

Kathy WelchTreasurer

Sheila Smith,Parish Manager

"An Equal Opportunity Employer"

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