^660) - Louisiana · 102 Building Maintenance Fund ... 184 MMS CIAP Project ... The independent auditor's report is presented as the first document of the financial

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COMPREHENSIVE ANNUAL FINANCIAL REPORT

t O > r \ V / > *

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ForThe Year Ended December 31, 2009

The Lafourche Parish Government Thibodaux, Louisiana

Finance Department Joel C. Doty, Director

under provisions of state law, 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, v^here appropriate, at the office of the parish clerk of court.

Release Date n I'Vlio

statement/ Schedule

A B

Page Number

7 15 17 18

21 23

35 36

LAFOURCHE PARISH GOVERNMENT TABLE OF CONTENTS

INTRODUCTORY SECTION LETTER OF TRANSMITTAL CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING PRINCIPAL OFFICIALS ORGANIZATIONAL CHARTS

FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT MANAGEMENT'S DISCUSSION & ANALYSIS

BASIC FINANCIAL STATEMENTS: Government-Wide Financial Statements (GWFS)

Statement of Net Assets Statement of Activities

Fund Financial Statements (FFS) Governmental Funds:

Balance Sheet C 38 Reconciliation of the Governmental Funds Balance Sheet (FFS)

to the Statement of Net Assets (GWFS) D 41 Statement of Revenues, Expenditures, and Changes in Fund Balances E 42 Reconciliation of the Governmental Funds Statement of Revenues,

Expenditures and Changes In Fund Balance (FFS) to the Statement of Activities (GWFS) F 44

Proprietary Funds: Statement of Net Assets Statement of Revenues, Expenses, and Clianges In Net Assets Statement of Cash Flows

Discretely Presented Component Units: Combining Statement of Net Assets Combining Statement of Activities

NOTES TO THE FINANCIAL STATEMENTS 57

REQUIRED SUPPLEMENTAL INFORMATION Budget Comparison Schedules - Major Funds:

001 General Fund 107 Solid Waste Fund 108 Royalty Fund 119 Library Commission Fund 123 Civil Defense Fund 201 Road District 2 Construction Fund

COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Non-Major Governmental Funds:

Combining Balance Sheet - by Fund Type Combining Statement of Revenue, Expenditures and Changes

in Fund Balance - by Fund Type

G H 1

J K

45 46 47

48 52

1.1 1.2 1.3 1.4 1.5 1.6

2.1

2.2

85 89 90 91 92 93

95

96


Statement/ Page Schedule Number

INTRODUCTORY SECTION LETTER OF TRANSMITTAL 7 CERTIFICATE OF ACHIEVEMENT FOR EXCELLENCE IN FINANCIAL REPORTING 15 PRINCIPAL OFFICIALS 17 ORGANIZATIONAL CHARTS 18

FINANCIAL SECTION INDEPENDENT AUDITOR'S REPORT 21 MANAGEMENT'S DISCUSSION & ANALYSIS 23

BASIC FINANCIAL STATEMENTS: Government-Wide Financial Statements (GWFS)

Statement of Net Assets A 35 Statement of Activities B 36

Fund Financial Statements (FFS) Governmental Funds:

Balance Sheet C 38 Reconciliation of the Governmental Funds Balance Sheet (FFS)

to the Statement of Net Assets (GWFS) D 41 Statement of Revenues, Expenditures, and Changes in Fund Balances E 42 Reconciliation of the Governmental Funds Statement of Revenues,

Expenditures and Changes In Fund Balance (FFS) to the Statement of Activities (GWFS) F 44

Proprietary Funds: Statement of Net Assets Statement of Revenues, Expenses, and Changes In Fund Net Assets Statement of Cash Flows

Discretely Presented Component Units: Combining Statement of Net Assets Combining Statement of Activities

NOTES TO THE FINANCIAL STATEMENTS 57

REQUIRED SUPPLEMENTAL INFORMATION Budget Comparison Schedules - Major Funds:

001 General Fund 107 Solid Waste Fund 108 Royalty Fund 119 Library Commission Fund 123 Civil Defense Fund 201 Road District 2 Construction Fund

COMBINING AND INDIVIDUAL FUND STATEMENTS AND SCHEDULES Non-Major Governmental Funds:

Combining Balance Sheet - by Fund Type Combining Statement of Revenue, Expenditures and Changes

in Fund Balance - by Fund Type

G H 1

J K

45 46 47

48 52

1.1 1.2 1.3 1.4 1.5 1.6

2.1

2.2

85 89 90 91 92 93

95

96


Non-Major Special Revenue Funds: Special Revenue Fund Descriptions Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes

In Fund Balance Schedule of Revenues, Expenditures and Changes in Fund Balance

Budget and Actual: 101 Animal Control Fund 102 Building Maintenance Fund 103 Roads & Bridges Fund 104 Drainage Maintenance Fund 105 Street Light Fund 106 Road Sales Tax District 2 109 Board of Health Fund 110 Recreation Fund 112 CriminalJuryFund 113 Criminal Court Fund 114 Special District 1 Fund 115 Off Duty Witness Fund 118 Planning Commission Fund 121 Drug Court - Supreme Court Fund 124 IV-D Grant Fund 126 Commission of Women Fund 127 Senior Citizen Activity Fund 128 Rededication Fund 129 Health Activity Fund 130 Head Start Fund 131 CACFP Heat Start Fund 141 CACFP-OCA Fund 142 LCAA Operating Fund 143 Weatherization Grant Fund 144 LIHEAP Grant Fund 150 CSBG Grant 154 TANF Fund 160 Road Sales Tax District A Fund 161 Road Sales Tax District 2 Fund 181 Coastal Zone Management Fund 183 Christmas Tree Program Fund 184 MMS CIAP Project 185 Beachfront Development Commission Fund 196 FEMA Acquisition Fund 197 ARRA Fund

Non-Major Debt Service Funds: Debt Service Fund Descriptions Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes

in Fund Balance

Statement/ Schedule

3.1

3.2

3.3 3.4 3.5 3.6 3.7 3.8 3.9 3.10 3.11 3.12 3.13 3.14 3.15 3.16 3.17 3.18 3.19 3.20 3.21 3.22 3.23 3.24 3.25 3.26 3.27 3.28 3.29 3.30 3.31 3.32 3.33 3.34 3.35 3.36 3.37

4.1

4.2

Page Number

97 101

109

117 118 119 120 121 122 123 124 125 126 127 128 129 130 131 132 133 134 135 136 137 138 139 140 141 142 143 144 145 146 147 148 149 150 151

153 154

156


Schedule of Revenues, Expenditures and Changes in Fund Balance -Budget and Actual: 302 Sinking Fund - Cert of Indebtedness, Building Bonds, Series 1999 311 Sinking Fund - Sales Tax Bond Series 2003 313 Reserve Fund - Road Sales Tax District No. 3,5 & 6 314 Sinking Fund - Road Sales Tax Districts 3, 5 & 6 317 Sinking Fund - Consolidated Road Sales Tax District A 318 Sinking Fund - Road Sales Tax District 2 Series 2008

Non-Major Capital Project Funds:

Capital Project Fund Descriptions Combining Balance Sheet Combining Statement of Revenues, Expenditures and Changes

in Fund Balance Schedule of Revenues, Expenditures and Changes In Fund Balance -

Budget and Actual: 195 Morrlstown Sewerage Project Fund 206 Construction Fund - Road Sales Tax District 3, 5 & 6 299 Capital Projects Fund

Non-Major Enterprise Funds: Enterprise Fund Descriptions Combining Statement of Net Assets Combining Statement of Revenue, Expenses and Changes

in Net Assets Combining Statement of Cash Flows

SUPPLEMENTARY FINANCIAL INFORMATION Schedule of Compensation paid to Parish Council Members and President

STATISTICAL SECTION (UNAUDITED) Financial Trends

Net Assets by Component Changes in Net Assets Fund Balances of Governmental Funds Changes in Fund Balances of Governmental Funds

Revenue Capacity Information

Tax Revenues by Source, Govemmental Funds Assessed Value and Estimated Actual Value of Property Property Tax Rates Principal Property Tax Payers Property Tax Levies and Collections

Statement/ Schedule

4.3 4.4 4.5 4.6 4.7 4.8

5.1

5.2

5.3 5.4 5.5

6.1

6.2 6.3

Page Number

158 159 160 161 162 163

165 166

167

168 169 170

171 172

173 174

175

Exhibit X-1 179 Exhibit X-2 180 Exhibit X-3 183 Exhibit X-4 184

Exhibit X-5 186 Exhibit X-6 187 Exhibit X-7 188 Exhibit X-8 189 Exhibit X-9 190


Debt Capacity Infomiation Ratios of Outstanding Debt by Type Direct and Overlapping Governmental Activities Debt Legal Debt Margin Information Pledged-Revenue Coverage

Demographic and Economic Infomiation Demographic and Economic Statistics Principal Employers

Operating Information Full-Time Equivalent Parish Employees Capital Asset Statistics by Function Operating Indicators by Function

SINGLE AUDIT SECTION 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

Report on Compliance With Requirements Applicable to Each Major Program And on Intemal Control Over Compliance in Accordance With OMB

Circular A-133

Schedule of Expenditures of Federal Awards (notes included)

Schedule of Current Year Findings

Schedule of Prior Audit Findings

Statement/ Schedule 1

Exhibit X-10 Exhibit X-11 Exhibit X-12 Exhibit X-13

Exhibit X-14 Exhibit X-15

Exhibit X-16 Exhibit X-17 Exhibit X-18

Page hJumber

191

192 193 194

195 196

197 198 199

203

205

207

209

210

O

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lAF^RCHE OVIRNMENl

P.O. Drawer 5548 • Thibodaux, LA 70302* Telephone 935.446.8427 Thibodaux 800.834.8832 Fax 985.446,8459 • Raceland 800.794.3160 Fax 985-537.7707

w w w . l a f o u r c h e g o v . o r g

Finance Department Charlotte A. Randolph, Paris/7 President

June 29,2010

Honorable President, Council Members and Citizens Lafourche Parish, Louisiana

Ladies and Gentlemen:

Pursuant to the Louisiana State Statutes and the Revised Home Rule Charter of the Parish of Lafourche. Louisiana (Home Rule Charter). I hereby issue the Comprehensive Annual Financial Report (CAFR) fbr the Lafourche Parish Govemment for the fiscal year ended December 31, 2009. The Finance Department of the Lafourche Parish Govemment prepared this report in accordance with Generally Accepted Accounting Principles (GAAP) for kxal govemments as prescribed by the Govemmental Accounting Standards Board (GASB). This report satisfies Article VI, Section 7 of the Home Rule Charter, which requires an annual financial and compliance audit of the financial statements of the Parish to include all funds and account groups representing the financial transactions of the Parish and all departments and offices. It also requires all political subdivisions of the Parish to submit their audit, compiled or reviewed reports, to the Parish upon completion within six months from the end of the fiscal year.

The Govemment Finance Offk^rs Association of the United States and Canada (GFOA) awarded a Certificate of Achievement for Excellence in Financial Reporting to Lafourche Parish Govemment for Its comprehensive annual financial report for the fiscal year ended December 31, 2008. This was the second consecutive year that the govemment has achieved this prestigious award. In order to be awarded a Certificate of Achievement, a govemment must publish an easily readable and efficiently organized comprehensive annual financial report. This report must satisfy both generally accepted accounting principles and applicable legal requirements.

A Certificate of Achievement is valid for a period of one year only. We believe that our curtent comprehensive annual financial report continues to meet the Certificate of Achievement Program's requirements and we are submitting It to the GFOA to detennine Its eligibility fbr another certificate.

Responsibility for both the accuracy of the presented data and the completeness and fairness of the presentations, Including all disclosures, rests with the Parish. We believe the data, as presented, are accurate in all material respects and represented in a manner which fairiy sets forth the financial position and results of the operations of the Parish. Furthemiore, we believe all disclosures necessary to enable the reader to gain an understanding of the Parish's financial activity including changes in financial position and cash flows have been included.

The Parish financial statements have been audited by Stagni & Company, LLC, a fimi of licensed certified public accountants. The goal of the independent audit was to provide reasonable assurance that the financial statements are free of material misstatement. The independent audit involved examining, on a test basis, (1) evidence supporting the amounts and the disclosures In the financial statements; (2) assessing the accounting principles used and significant estimates made by management; and (3) evaluating the overall financial statement presentation. The independent auditor concluded, based upon the audit, that there was a reasonable basis for rendering an unqualified opinion that the Lafourche Parish Primary Govemment's financial statements for the fiscal year ended December 31, 2009, are fairiy presented in confonnity with GAAP. The independent auditor's report is presented as the first document of the financial section of this report.

The Parish Govemment is required to undergo an annual single audit in compliance with the provisions of the Single Audit Act of 1996 and the U.S. Office of Management and Budget Circular A-133, Audits of States. Local Govemments. and Non-Profrt Organizations.

Charlotte A. Randolph Jerry Jones Michael Delatte Louis Richard Joseph "Joe" Fertitta

Parish President District 1 District 2 District 3 District 4

Matt Matheme Lindel Toups Phillip Couaux Rodney Doucet Daniel Lorraine

District 5 District 6 District 7 District 8 District 9

http://www.lafourchegov.org

Information related to this single audit, including the Schedule of Expenditures of Federal Awards, findings and recommendations, and the auditor's report on the intemal control stnjcture and compliance with applicable laws and regulations, Is presented Immediately following the Statistical Section of this report.

GASB Statement NO. 34, entitled '"Basic Financial Statements - and !\ anagement's Discussion and Anaiysis fbr State and Local Governments" requires that management provide a nanatlve introduction, overview and analysis to accompany the Basic Financial Statements in the fonn of Managements Discussion and Analysis (H^DSA). This letter of transmittal Is designed to complement the MD8A and should be read In conjunction with it. The Lafourche Parish MD&A can be found immediately following the report of the Independent auditor.

PROFILE OF LAFOURCHE PARISH History

The year 2007 marked the 200* anniversary of the creation of Lafourche Parish. A celebration meriting the bicentennial was held on March 31, 2007, 200 years to the date the Parish was officially created. Lafourche Parish is a part of Acadiana, or French Louisiana, home of the Csûn people. The Cajuns trace their ancestry to the French-speaking Acadians who migrated from Acadia (now Nova Scotia) in the mid-18th century. Bayou Lafourche, and therefore the parish, get their names firom the Cajun French "La Fourche," meaning 'Tori<," which describes how the bayou was once a descending fork of the Mississippi River.

Valued for its strategic location to New Orieans, Lafourche Parish escaped most of the wanton destruction associated with the Civil War. In 1896, the United States Post Office established along Bayou Lafourche

one of the first rural free delivery of mail routes in the nation. Given the fact that most of the houses along this watenA/ay fronted the Bayou, the postal authorities recognized the ease with which mail could be distributed.

There are three municipalities in Lafourche Parish: Thibodaux, Lockport, and GoWen Meadow. The city of Thibodaux was incorporated In 1830 and is the parish's oldest municipality and the parish seat. The city of Lockport was Incorporated In 1899. Its growth and establishment is credited to the construction of the canal and kx:ks that facilitated the transfer of freight from Lafourche and Terrebonne parishes to New Orieans. Golden Meadow was settled before 1825 and tradition suggests that the town was named fbr the fiekls of Goklen Rod clustered neari y. Because of its proximity to the Gulf, Golden Meadow Is one of the centers for the state's seafood Industry.

Location/Geography

Lafourche Parish Is located in southeast Louisiana, approximately 58 miles southwest of New Orieans. The parish spans about 1,469 square miles of area. It is bondered by the Gulf of Mexico to its south, Ten^bonne Parish to its west, Assumption Parish to Its northwest, St. John and St. James Parish to Its north, and St. Charies Parish and Jefferson Parish to its east. Lafourche Is a parish of marshes, sandy ridges, bodies of water, and natural levees. It has an estimated population of 94,302. Thibodaux, the parish seat, has an estimated population of 15,000 and is home to NIcholls State University and the Louisiana Technk^l College - Lafourche campus.

Highway 1, the longest and oldest Louisiana highway, stretches 400 miles from the northwestern comer of Louisiana (near the Texas and Ari<ansas border), through Lafourche Parish along the western bank of Bayou Lafrjurche to the Gulf of Mexkxi at Grand Isle. This one highway leads to approximately 18 percent of the United States' total energy supply. The highway

also serves as Main Street fbr communities along its route (including those In Lafourche Parish) and Is refen^ to as the 'longest street in the worid." In Lafourche Parish, Bayou Lafourche Is often used as a point of reference when giving directions. People frequently refer to a given kwation as "up the bayou," "down the bayou," or "across the bayou."

Lafourche Parish Today

Lafourche, also known as the "Sportsman's Paradise," boasts a natural habitat for a wide range of wildlife such as deer, nutria, alligators, fish, shellfish, etc. Major industries In Lafourche include oil & gas production, sugar refining, shipbuilding, cattle ranching, and commercial fishing. The Parish Logo and Slogan, "Feeding and Fueling America," captures the attributes of the parish and emphasizes the importance of Lafourche Parish in a more global perspective.

Profile of Govemment

Lafourche Parish is governed under a Home Rule Charter form of government. In November 2004, the voters of the Parish adopted the Revised Home Rule Charter of the Parish of Lafourche. Louisiana which is made up of the Executive Branch (President/Administrative) and the Legislative Branch (Council). The elected Parish President serves as the leader of the Executive Branch of the Parish Government. The Legislative Branch is the elected Parish Council, which is composed of nine district representatives. Both the President and the Council serve four-year temns. There are three Incorporated municipalities In Lafourche Parish: Thibodaux (parish seat), Lockport, and Golden Meadow.

For the year ended December 31, 2009, the Parish President appointed department heads subject to the approval of the Parish Council for the following major departments, and serve at the pleasure of the President:

Administration

Finance

Public Wori<s

Grants & Economic Development

Parks, Recreation & Public Facilities

Community Services

Coastal Zone Management

Human Resources

Parish Employees

The parish employs over 500 wori<ers. Through the •WOW" (Wonderful Outstanding Wortter) recognition program, employees nominate and award each other for exemplary work. Nominations are submitted to a committee of peers for review. Awards are given for employee of the month and outstanding woriters. These employees are acknowledged at the Council meetings each month. All employees of the month are eligible for employee of the year. The employee of the year was awarded to Ms. Connie Duet, a dedicated employee who has worked for the Parish for over 30 years In various departments, currently serving in the finance department.

REPORTING ENTflY

A detemiination of the financial reporting entity to be Included in this CAFR Is made through the applkatlon of criteria established by the Govemmental Accounting Standards Board (GASB), Statements 14 and 34. A complete explanation of the financial reporting entity is included in the Summary of Significant Accounting Policies In the notes to the Financial Statements.

This CAFR includes the financial activities of the Primary Govemment and its component units. The Parish provides a full range of services, including general govemment, public safety, planning, suslalnability, public health, public recreation and culture, and support to agencies within the Parish that provide services to the elderiy, disadvantaged citizens, and the business and educational communities of the Parish.

The Parish financial reporting entity consists of the following:

• The Primary Govemment - all funds under the auspices of the Parish President and Parish Council.

• Legally separate component unit - units of govemment that are legally separate from the Parish govemment, but have a sufficiently close relationship with the govemment to vran^nt inclusion in the consolidated financial report. A listing of these component units can be found In the primary govemment's notes to financial statements.

MAJOR INITIATIVES

Road, Pump, Bridge and Drainage Projects

Continuous Improvements and maintenance of the roads, highways, bridges, pumps, and drainage has remained a priority of Lafourche Parish. In an effort to better serve its citizens in 2009, major road pnajects were commenced. Over $2,151,000 was used to overiay East 94*" Street, improve streets located in Golden Meadow under Project 4E, improve Fann to Maritet Road behind Raceland Sugar Including phase A& B of Raceland Sugars Road, and Improve Lefort Bypass Road. The Parish also continued with its speed controlling device program with devices placed In various areas across the Parish.

In 2009, puriip improvements were a focus of Laftjurche Parish Govemment. A major undertaking took place at the Pan- Pump Station where the Parish partnered with the North Lafourche Levee District to add a new 48" pump which substantially Increased the pumping capacity in the area. The levee at the pump viias also heightened and widened with this undertaking. Additionally, the Parish built a new pump house at the Banana Pump Station enclosing and securing the existing pump in that area.

Galliano Bridge was the major bridge project started and completed in 2009. Repairs included patching the barge, rebuilding the control house and wench, and repairing electrical components of the bridge. These repairs are expected to extend the life of this bridge another 50 years. Other bridge projects during 2009 included the new cement bridge in Bayou Blue named the Mary Beth Bridge and repairs to the Valentine Pontoon Bridge which Included wenches replaced, control house maintenance, foundation râirs and electrical worit.

Within drainage, the Parish dutifully carried out several major projects which included the dredging and clearing of trees at Hollywood Canal, the cleaning and closing in of the Btanchard Street ditch, the closing In of the ditch at Louisa Street, and the Leblanc Drive drainage project.

l-evee Projects

In an ongoing effort to protect the property of Lafourche Parish citizens, the Parish Initiated many levee projects In 2009. These projects included: 40 Arpent and Ring at Delaune; West Camellia, Point Aux Chenes; Bayou Bouef; Kraemen and Edna South.

10

Hurricanes

In eariy September 2008, Lafrjurche Parish was hit by hunicanes Gustav and Ike. The high winds produced from Gustav knocked out many trees and power lines while high waters from Ike fiooded different areas of the parish. These two stomis caused much damage to buildings, stmctures, and other properties owned and maintained by the Parish. Some of the harder hit facilities included the Sandra Barrios Building In Raceland and the Historic Courthouse in Thibodaux. Many pump statfons were damaged, as were the levees and benns throughout the parish. In an on-going effort, the Lafourche Parish Govemment has worited closely with FEMA and GOHSEP to repair the damages that were sustained during these hunicanes and collect available funds associated with these repairs totaling over $10,000,000.

Buildings

Due to the aforementioned stonns In 2008, the Parish needed to relocate Its council chambers and Raceland headquarters. The council and administratron decided to purchase the space utilized since the emergency evacuation of the Sondra Barrios Building, commonly referred to as the "Old Wal-Mart BuikJing" In Mathews. The purchase of the Mathews Govemment Complex building was finalized in 2009 and renovatk)ns to the interior will take place in 2010 and 2011.

Higher Education

Lafourche Parish is home to NIcholls State University, an accredited four-year institution granting both bachelors and masters degrees, and the Louisiana Technical College, a two-year vocational/technical school. These institutions continue to provide a qualified and skilled worit force for the businesses located In Lafourche Parish and the surrounding region. It is estimated that shipbuilding is responsible for 35,000 jobs in the state. There are a number of shipyards in Lafourche Parish including Bollinger Shipyards and Edison Chouest, which provide vessels to the federal govemment.

Port Fourchon

In addition, the Parish Is home to Port Fourchon on the Gulf Coast. Fourchon's primary service maritet Is domestic deepwater oil and gas exploration, drilling and production In the Gulf of Mexico. Port Fourchon is comprised of 600 developed acres that houses state of the art service facilities and is in the midst of its 700-acre northern expansion, which will double the port's size and further accommodate the industry's growing needs. The strategic location of Port Fourchon makes it a cost effective location for companies servicing the offshore Industry. In addition to supply boats and tugboats, the port location Is also convenient for the repair and maintenance of mobile rigs. Currentiy Port Fourchon services over 75% of the Gulf of Mexico deepwater oil production. It is projected that the port will service 44% of pending future deepwater plans and over half of all offshore drilling in the Central Gulf over the next 30 years. It Is also the land base for Louisiana Offshore Oil Port (LOOP), the nation's only super-port.

11

LOOP (Louisiana Offshore Oil Port)

LOOP transports approximately one million barrels of foreign oil a day and approximately 300,000 barrels of domestic crude from the Gulf of Mexico Outer Continental Shelf (OCS). In 2005, 1.2 million barrels of imported oil was transported by LOOP. Of the over 165 current and pending deepwater projects that have been identified to date, 50% are using or plan to use Port Fourchon as Its service base. The discovery of new prospects is growing at a rate of 17 per year.

Leonard Miller, Jr. Airport

The close proximity of the South Lafourche Leonard Miller, Jr. Airport to Port Fourchon makes this the airport of choice for both business and recreational travel to South Louisiana. This general aviation airport sits on 359 acres In Galliano, Louisiana, and Is surrounded by 1,200 acres of commission-owned property slated for Industrial development. The airport has a 5,000-foot runway with expansion plans for a 6,500-foot runway with a full parallel taxiway to accommodate large jet aircraft.

Other Important Industries include ship-building, off-shore services, sugar cane fanning, and processing, fishing and cattle ranching. The economic outlook for Lafourche Parish Is positive.

U^ 1 (Louisiana Highway 1) Gateway to the Gulf

Neariy 10,000 vehicles a day travel the southernmost portion of Louisiana Highway 1 (LA 1) —an overburdened two-lane highway continuously threatened by coastal erosbn and often covered with water during Inclement weather. LA 1 Is the only means of land access to: (1) Port Fourchon, which services approximately 18% of our national domestic and Imported oil and gas; and (2) Louisiana Offshore Oil Port (LOOP), which handles 15% of the U.S. imported crude oil with connected pipelines to 50% of the U.S. refinery capacity. The Increase in the volume of tonnage transfen-ed at Port Fourchon parallels with the increase in trtjck traffic. Recent tnjck traffic studies show over 1000 tnjcks per day travel in and out of Port Fourchon. In addition, LA 1 is the hunicane evacuation route for residents of south Lafourche and Grand Isle, as well as 6,000 oil and gas emptoyees woridng offshore Louisiana.

Recognizing that the LA 1 is extremely significant to the nation's energy supply and to the billions of dollars generated in OCS revenues. In 2001 the U. S. Congress named fiiis critical energy Infrastnjcture to the federal list of "High Priority Conidors." This designation puts LA 1 In an Impressive class of only 44 such highways in the nation.

The LA 1 project Is to be designed so that it can be constmcted using "end-on" type construction methods whenever possible to protect our sensitive wetlands and marshes. Phased constnjction will allow the portions of the project to be constructed as funding is available. In March 2006, state highway offk:ials, elected leaders and members of the tA 1 Coalition celebrated the start of constructbn on a new Leeville overpass, made possible by revenue from bond proceeds and a federal highway toan. Local industry and community residents will sen/ice these debts by paying highway tolls on the new overpass for 30 years. Significant funding Is still needed, however, to make a safer, more reliable and more secure LA Hwy. 1 a reality.

Tourism

Tourism has increased by an average of 15% annually since 1988 in Lafourche Parish. Cunently, the parish is In the process of developing the Bayou Lafourche Conidor as a recreation and economic development initiafive.

12

FINANCIAL MANAGEMENT

intemal Controis and Budgetary Control

The system of intemal control is designed to provide reasonable, but not absolute, assurance that the GAAP objectives are met. The concept of reasonable assurance recognized that: 1) the cost of control should not exceed the benefits likely to be derived; and 2) the evaluation of costs and benefits requires estimates and judgments by management. All intemal control evaluations occur within this frameworit and are believed to adequately safeguard assets and provide reasonable assurance of proper recording of financial transactbns. The Parish uses a computerized financial accounting system that Includes a system of Intemal accounting controls.

The Finance Department is responsible for providing all centralized Parish financial services. Including financial accounting, reporting and budgeting, payroll and accounts payable disbursement functions, cash and investment management, debt management, purchasing and contract administration. The Finance Director is appointed by the Parish President and confimied by the Council. The Finance Director serves at the pleasure of the President

The objective of budgetary controls is to ensure compliance with legal provisions in the annual appropriated budget approved by the Parish Council. In accondance with Artcle VI of the Home Rule Charter, the annual operating budget, or financial plan, is proposed by the Parish President and enacted by the Parish Council after public discussbn. Subsequent Intra-departmental budget transfers must be approved by the Parish President. Inter-departmental transfers and any Increase or decrease In total appropriations must be approved by the Parish Council. Management confrol for the operating budget Is maintained at the fund and department level.

Budgetary control is maintained by the encumbrance of appropriations with purchase orders prior to their release to vendors. Purchase orders that exceed apprc^riation balances are not released unless additional appropriations are made available. The primary responsibility for fiscal analysis of budget to actual expense or revenue and overall program fiscal standing rests jointly with the department operating the program and the fund accountant assigned to assist the department in monitoring its budget. As demonstrated by the statements and schedules Included In the Parish's 2009 CAFR, the Parish continues to meet Its responsibility for sound financial management.

Cash Management

The Parish's investment policy Is to minimize credit and maritet risk while maintaining a competitive portfolio yield. With the exception of the 2008 Road Bond proceeds, all Parish cash balances are Invested in the Louisiana Asset Management Pool (LAMP). The year 2009 generated LAMP interest eamings of $96,441 with an average investment rate of 0.38%.The year 2008 generated LAMP interest eamings of $682,912 with an average investment rate of 2.38%. The year 2007 generated LAMP interest eamings of $1,672,390 with an average investment rate of 4.9%.

Long Term Financial Planning

The Parish is in the process of analyzing and documenting the revenue streams and economic and demographic growth factors. The goal is to develop a financial strategk; plan that provides not only for the essential services and infrastructure of Lafourche Parish but for the anticipated growth and financing of ftjture capital improvements. Conskleratlons are continued road improvements and projects that address drainage, fiood protectkjn, and coastal erosion.

ACKNOWLEDGMENTS

We wish to express our appreciation to all departments of the Parish who assisted and contributed to the preparatkjn of this report. Special thanks and acknowledgement is due to the staff of the Finance Department (Chastity HImel, Accounting Manager; Jenba Collier, Accountant/Audit; Sonya Ockman, Accountant; Renita Jackson, Accountant; Cassle Daugherty, Accountant; Connie Duet, Accountant; Tara LeBlanc, Purchasing

13

Specialist; Faye Morvant, Accountant; and Kathy Grabert, Accounting/Purchasing Cleric). Each of these Individuals is crucial in ensuring sound financial practices are followed and maintained and without their dedicated eftorts successful completion of this report would be impossible.

We must also express our appreciation to the staff of Stagni and Company. It Is through their efforts and guidance that this report is possible.

Finally, we acknowledge the diligence and perseverance of Parish President, Chariotte A. Randolph, without whom operation and functioning of this Parish wouki be all for naught. We also wish to acknowledge the hard wori< of the Lafourche Parish Council Members, Department Heads and citizens of Lafourche Parish who have consistently supported the Finance Department and the Lafourche Parish Govemment's goal of excellence and transparency in all aspects of financial management. Their support Is greatly appreciated.

Respectfully submitted,

'Joel Doty/ Finance Director

14

Certificate of Achievement for Excellence

in Financial Reporting

Presented to

Lafourche Parish Govemment Louisiana

For its Comprehensive Annual

Financial Report

for the Fiscal Year Ended

December 31,2008

A Certificate of Achievement for Excellence in Financial Reporting is presented by the Govemment Finance Officers

Association of the United States and Canada to government units and public employee retirement systems whose comprehensive annual financial

reports (CAFRs) achieve the highest standards in govemment accounting

and fmancial reporting.

"i^ President

Executive Director

15

16

Randolph Administration

Lafourche Parish President

While Lafourche Parish Is not Immune from the downward trend In our nation's economy, we are fortunate to have resources that could potentially stave off major cuts here. Community Development Block Grants, awarded as a result of Hurricanes Gustav and Ike, will enable us to complete some needed capital projects which would otherwise be delayed because royalty funds have been severely Impacted by the economic downturn and the lower price of oil. Hazard Mitigation funds will enable us to strengthen our protective structures and the 2008 $10 million bond Issue will Improve the streets and drainage In Road Sales Tax District #2. Lafourche continues to be an excellent place to worit, as unemployment numbers are among the lowest in the nation. All in all, while we are caufious about the future, we continue to provide the services our residents deserve. That is our main focus. That Is our obligation.

2009 Lafourche Parish Council

(Front Row, L to R) Phillip Gouaux, Council District 7 Michael Delatte, Council District 2, Chairman Charlotte Randolph, Parish President Matt Matherne, Council District 5 Rodney Doucet, Council District 8

(Back Row, L to R) Louis Richard, Council District 3 Jerry Jones, Council District 1, Vice-Chairman Joe Fertitta, Council District 4 Daniel Lorraine, Council District 9 Lindel Toups, Council District 6

17

Parish of Lafourche Organizational Chart Primary Government

Civil Service J

Parish Administrator J

Citizens of Lafourche

Executive Branch J Parish President

Office of Emergency Preparedness

Legislative Branch ]

Parish Council

•Coastal, Energy & Environmental

•Community Service

— Economic Development

—Finance

— Human Resources

— Parks, Recreation & Public Facilities

^Public Works

Council Clerk's Office

18

Parish of Lafourche Organizational Chart

Department of Finance

Citizens of Lafourche

Parish President

Parish Administrator J Finance Director

Accounting ] Purchasing )

19

20

Pinancial Secfioia

'COVERNWENT

^

u o \ c I ; u

0 0

STAGNI & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

INDEPENDENT AUDITOR'S REPORT

To the President and Members of the Lafourche Parish Council Thibodaux, Louisiana

We have audited the accompanying financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund Information of the Parish of Lafourche, Louisiana (the "Parish"), as of and for the year ended December 31, 2009, which collectively comprise basic financial statements, as listed in the table of contents. These financial statements are the responsibility of the Parish's management. Our responsibility is to express an opinion on these financial statements based on our audIL We did not audit the financial statements of Lafourche Parish Library Commissron Fund, which is presented as a blended component unit major fundof the Lafourche Parish Government. We did not audit the financial statements of Fire Protection District No. 3, Hospital Service District No. 1, Hospital Service District No. 2, Hospital Service District No. 3, Home Mortgage Authority, Housing Authority, Juvenile Justice Commission, Communications District, Drainage District No. 1, Tourist Commission, LAT Workforce Investment Board, Inc., and Ambulance Service District No. 1, which represent 78 percent, 83 percent, and 92 percent, respectively, of the assets, net assets, and revenues of the Lafourche Parish component units. Those financial statements were audited by other auditors whose report thereon has been furnished to us, and our opinion, insofar as it relates to the amounts included for Lafourche Parish Library Commission Fund - major fund and component units, 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 the Comptroller General of the United States. Those standards require that we plan and perfomn the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the 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 the overall financial statement presentation. We believe Uiat our audit and the report of other auditors provide a reasonable basis for our opinions.

In our opinion, the financial statements referred to above present fairiy, in all material respects, the respective financial position of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund Information of the Lafourche Parish Council as of December 31, 2009, and the respective changes in financial position and cash flows, where applicable, for the year then ended In conformity with accounting principles generally accepted in the United States of America.

207 UFAYE AVENUE • THIBODAUX, LA 70301 (985) 447-7226

1401 HUDSON LANE • SUITE 201 • MONROE, LA 71201 (318) 322-2870

21

FiRMWiDE FAX (985) 446-3032

EMAIL [email protected]

MEMBERSlAICPA • LCPA

mailto:[email protected]

To the President and Members of the Lafourche Parish Council Page 2 of 2

In accordance with Government Auditing Standards, we have also Issued a report dated June 15,2010 on our consideration of the Parish's Internal control over financial reporting and our tests of Its compliance with certain provisions of laws, regulations, contracts and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of Internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an Integral part of an audit performed in accordance with Government Auditing Standards and important for assessing the results of our audit.

Accounting principles generally accepted In the United States of America require that the managements discussion and analysis and budgetary comparison schedules be presented to supplement the basic financial statements. Such infomnation, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for placing the basic financial statements in an appropriate operational, economic, or historical context. We and the other auditors have applied certain limited procedures to the required supplementary Information in accordance with auditing standards generally accepted in the United States of America, which consisted of inquiries of management regarding the methods preparing the information and comparing the Information for consistency with management's responses to our Inquiries, the basic financial statements, and other knowledge we obtained during our audit of the basic financial statements. We do not express an opinion or provide any assurance on the Information because the limited procedures do not provide us with sufficient evidence to express an opinion or provide any assurance.

Our audit was conducted for the purpose of forming an opinion on the financial statements that collectively comprise the basic financial statements as a whole. The Introductory Section, Combining and Individual Fund Financial Statements and Schedules, Supplementary Financial Infomiation Schedule, and Statistical Section (UNAUDITED) are presented for purposes of additional analysis and are not a required part of the basic financial statements. The accompanying 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, Audits of States, Local Governments, and Non-Profit Organizations, and Is also not a required part of the basic financial statements. The Combining and Individual Fund Financial Statements and Schedules, Schedule of Compensation Paid to Council Members and Parish President and the Schedule of Expenditures of Federal Awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the financial statements. The Information has been subjected to the auditing procedures applied by us and the other auditors In the audit of the basic financial statements and certain additional procedures, including comparing and reconciling such information directly to the underiying accounting and other records used to prepare the financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In our opinion, based on our audit and the report of other auditors, the information is fairiy stated in all material respects in relation to the basic financial statements taken as a whole. The Introductory Section, Certain Supplemental Financial Infomiation Schedules marked "Unaudited" and Statistical Tables have not been subjected to the auditing procedures applied in the audit of the basic financial statements and, accordingly, we express no opinion on them.

S U ^ % (U»^f>M^ Thibodaux, Louisiana June 15,2010

STAGNI & COMPANY, LLC

22

LAFOURCHE PARISH GOVERNMENT MANAGEMENT'S DISCUSSION AND ANALYSIS

December 31, 2009

As financial management of the Lafourche Parish Govemment (the Parish), we offer readers of this financial statement an overview and analysis of the financial activities of the Lafourche Parish Government. This narrative is designed to assist the reader In focusing on significant financial Issues, Identify changes In the government's financial position. Identify any material deviations from the approved budget documents, and Identify individual fund issues or concerns. The Management's Discussion and Analysis (MD&A) is designed to focus on the current year's activities, resulting changes, and currently known facts. It should be read In conjunction with the Letter of Transmittal and the financial statements.

FINANCIAL HIGHLIGHTS

• Assets of the primary government exceeded Its liabilities at the close of the year by $83,294,597 (net assets). Of this amount $19,029,096 may be used to meet the government's ongoing obligations to citizens and creditors and is considered unrestricted.

• The primary govemment's total net assets decreased by $1,976,035. Govemmental activities net assets decreased by $1,716,508 while business-type activities decreased by $259,527.

• At the end of the year governmental funds reported combined ending fund balances of $50,703,669, a decrease of $11,040,430 In comparison with the prior year. The beginning net assets were restated (Increased) by $11,857,494 for adjustments made In the Library Fund, Civil Defense Fund and other non-major governmental funds. Approximately 74% of the total fund balance or $37.4 million, is available for spending and is considered unreserved.

OVERVIEW OF THE FINANCIAL STATEMENTS

With the implementation of Governmental Accounting Standards Board (GASB) Statement 34 the presentation of financial statements has been greatly changed. The new statements focus on the government as a whole (government-wide financial statements) and the major individual funds (fund financial statements). Both perspectives allow the reader to address relevant questions, broaden a basis for comparison and should enhance accountability.

Government-Wide Financial Statements (GWFS) - The GWFS are designed to be similar to those of private sector businesses in that all governmental and business-type activities are consolidated Into columns that add to a total for the primary government. The statements combine all governmental funds current financial resources with capital assets and long-term obligations. Also presented in the GWFS is a total column for the business-type activities of the primary govemment. All component unit agencies issue separate statements. The Statement of Net Assets presents infomiation on all assets and tiabilitles, with the difference between the reported as net assets. Over time, changes In net assets may serve as a useful Indicator of whether the financial position Is Improving or deteriorating.

The Statement of Activities presents information on how the net assets changed during the year. All changes in net assets are reported as soon as the underiying event giving rise to the change occurs, regardless of the timing of the related cash flows. Thus, revenues and expenses are reported In this statement for some items that will result In cash flows only in future fiscal period. For example, earned but unused vacation leave results in cash flows for future periods. The focus of the Statement of Activities is on both the gross and net cost of various activities that are funded by general tax and other revenues. This Is Intended to summarize infomiation and simplify the analysis of the cost of various govemmental services and/or subsidy to various business-type activities.

The governmental activities reflect the basic services including general government services (executive, legislative, judicial), public safety (public health, emergency preparedness, communications, detention center), public works (solid waste treatment and street and road maintenance), community services (mosquito control and animal control), conservation and development (social programs), culture and recreation (library and athletics), and intergovernmental.

23


December 31, 2009

These services are financed primarily with taxes. The business type activities reflect private sector type operations (sewer utilities) where the fee for service typically covers all or most of the cost of operations, including depreciation.

Fund Financial Statements (FFS) - A fund Is a grouping of related accounts that Is used to maintain control over resources that have been segregated for specific activities or objectives. Traditional users of governmental financial statements will find the fund financial statements presentation more familiar. The focus Is now on major funds, rather than generic fund types.

• Governmental Funds - are used to account for essentially the same functions reported as governmental activities in the GWFS. The Major Fund presentation Is presented on a modified accrual basis. Unlike the GWFS, governmental FFS focus on near-temi outflovi^ of spendable resources, as well as on balances of spendable resources available at the end of the year. Such Information may be useful in evaluating a govemment's current financing requirements.

• Proprietary Funds - encompass both enterprise and internal service funds on the FFS. Enterprise funds are used to report the same functions presented as business-type activities In the GWFS. Internal service funds are an accounting device used to accumulate and allocate costs internally among the various functions. The Parish uses an Internal service fund to account for the self Insurance of worker's compensation. Because these services predominantly benefit governmental rather than business-type functions, they have been included within the governmental activities section in the GWFS.

FFS also allow the Parish to present fiduciary funds. While these funds represent a trust responsibility, these assets are restricted In purpose ad do not represent discretionary assets of the government. Therefore, these assets are not presented as part of the GWFS.

While the total column on the proprietary FFS for enterprise funds is the same as the business-type column at the GWFS, the governmental major funds total column requires reconciliation because of the different measurement focus that is reflected on the page following each statement. The flow of current financial resources will reflect bond proceeds and the inter-fund transfers as other financing sources and will show capital expenditures and bond principal payments as expenditures. The reconciliation will eliminate these transactions and incorporate the capital assets and long-term obligations Into the Governmental Activities column in the GWFS.

Notes to the Financial Statements - The notes provide additional information that Is essential to a full understanding of the data provided in the GWFS and FFS. The notes to the financial statements are a required part of the basic financial statements.

Other Information - In addition to the basic financial statements and accompanying notes, this report also presents certain required supplementary Information concerning major fund budgetary comparisons. The Schedule of Compensation Paid to Parish Council and President Is also required supplementary Information.

The combining statements in connectton with the non-major governmental and proprietary funds are presented Immediately following the required supplementary infomiation. Certain other supplementary financial Infonmation can be found In this report - such as the schedule of federal awards.

24


December 31, 2009

FINANCIAL ANALYSIS

The Statements of Net Assets includes all of the assets and liabilities and provides infomiation about the nature and amount of investments In resources and the obligations to creditors. This statement provides the basis for evaluating the capital structure and assessing the liquidity and financial flexibility of the Parish.

To begin our analysis, a condensed summary of the Statement of Net Assets Is presented In the following table:

Condensed Statement of Net Assets December 31, 2008 and 2009

(in millions) 2008 2009

Assets: Current and Other

Capital Total

Uabilities:

Current Long-Term

Total

Net Assets:

Invested in Capital Assets, Net Restricted Unrestricted

Total

Governmental Activities

$58,401

54.740 113.141

6.867

44.539 51.406

16.135 5.250

40.349

$61,734

Business-Type Activities

$0,009 2.182

2.191

0.224 -

0.224

2.181 -

(0.215)

$1,966

Total

$58,410 56.922

116.332

7.091

44.539 51.630

18.316

5.250 40.134

$63,700


$59,795 70.179

129.974

7.612 42.042

49.654

48.259 12.781

19.280

$80,320


$0,009 3.225

3.234

0.259 -

0.259

3.225 -

(0.251)

$2,974

Total

$59,804

73.404

133.208

7.871

42.042 49.913

51.484

12.781

19.029

$83,294

In 2009, $51.5 million of the total net assets reflects the Investment in capital assets (land, buildings, infrastructure, machinery and equipment) less any related outstanding debt used to acquire those assets. The beginning balance of capital assets was restated for the addition of the assets of the Library (a blended component unit) by an increase of $7,921,350. The Parish uses these capital assets to provide services to citizens; consequently, these assets are not available for future spending. Another $4.6 million of the net assets is restricted for debt service and $8.1 million for capital projects.

25

60,000

50,000

40,000

30,000


December 31, 2009

The following depicts the composition of total net assets for 2009 and 2008:

Total Net Assets (In Thousands)

20,000

10,000

ln\«sted in Capital Assets Restricted Unrestricted

0 2008 O2009

26


December 31, 2009

The table following provides a summary of the changes in net assets:

Condensed Statement of Changes in Net Assets

For the Year Ended December 31, 2008 and 2009

(in millions)

2008 2009

Revenues:

Program Revenue:

Charges for Services

Operating Grants Capital Grants

General Revenue: Taxes

Unrestricted Grants Interest

Miscellaneous Total

Expenses:

General Govemment Public Safety Public Works

Sewer

Community Services

Culture and Recreation Interest Total

Increase (Decrease) Net Assets - Beginning,

Net Assets - Ending


$3,305

6.206

9.076

28.695

9.072 0.717 0.744

57.815

7.279

1.790

32.625

-6.945

1.913

1.198

51.750

6.065 Restated 55.669

$61,734


$0,104

--

-

--

-0.104

-

-

-0.307

-

-

-0.307

(0.203) 2.169

$1,966

Total

$3,409

6,206

9.076

-28.695

9.072 0.717 0.744

57.919

7.279

1.790 32.625

0.307

6.945

1.913

1.198 52.057

5.862 57.838

$63,700

Governmental Business-Type Activities

$3,369

12.346

3.349

32.527

0.112 0.155

0.345

52.203

7.613

8.608 23.207

-

8.415

4.267

1.810

53.920 (1.717) 82.037

$80,320

Activities

$0,102

-

-

-

-

--

0.102

-

--

0.362 -

-

-

0.362

(0.260) 3.234

$2,974

Total

$3,471

12.346

3.349

-32.527

0.112 0.155

0.345

52.305

7.613

8.608 23.207

0,362 8.415

4.267

1.810 54.282 (1.977) 85.271

$83,294

27


December 31, 2009

Net assets, decreased by almost $2 million during 2009. Total revenues decreased by approximately $5 million while total expenses increased by approximately $2.2 million. The major increases and decreases were in governmental activities in the following areas:

• Federal, State and Local grant revenue decreased by over $8 million or over 25%, mainly due to FEMA funding for hunicane expenditures for Gustav and Ike recorded in 2008 but was not recumng in 2009. Taxes - ad valorem, sales, and other increased over $3 million or 15%.

2009 Revenues by Source - Governmental Activities

a Charges for Services

• Operating Grants

D Capital Grants

mTaxes

• Unrestricted Grants

D Interest

a Miscellaneous

• Total expenditures for all activities increased by $2.2 million or 8% from the prior year. General government, community services, and culture and recreational expenditures all Increased slightly. Public safety activities Increased by over $6 million while public worits activities decreased by 36% or $9.4 million. Interest paid on debt increased by approximately 2%.

Business Type Activities - nets assets decreased by over $200,000. The beginning balance was restated by $2.2 million for capital assets reclassified for Morristown Sewerage Fund. Charges for sewer sen/Ices were approximately $102,483 and expenses to operate this service were $362,010.

Business Type Activities Program Revenue and Expenses

$102,483 $362,010

$306,355

^ Expenses - Revenues

28


December 31, 2009

FINANCIAL ANALYSIS OF THE GOVERNMENTAL FUNDS

Governmental Funds:

The focus of the Parish's governmental funds is to provide information on near-term Inflows, outflows, and balances of spendable resources. Such Information Is useful In assessing the financing requirement. In particular, unreserved fund balance may serve as a useful measure of a government's net resources available for spending.

The primary government governmental funds reported combined ending fund balances of $50,703,669 a decrease of $11,040,430 from the prior year. Certain balances in the total are reserved to indicate that it is not available for new spending due to commitments to:

• Liquidate contracts and commitments of the prior period of $8,135,172 (mainly in the Road Sales Tax District No. 2 construction fund) or,

• Payment of debt service of approximately $4,645,843, • Prepaid assets and Insurance of $532,217.

The General Fund, the main operating fund, ended the year with an unreserved fund balance of $1,860,667. Other major funds that reported unreserved fund balance were;

• The Solid Waste Fund of $2,024,473; • The Royalty Fund of $5,146,346; • The Library Commission Fund of $12,734,823; and • The Civil Defense Fund of $220,652.

The non-major governmental funds also had unreserved fund balance of $16,578,604 from Special Revenue Funds and a $(1,175,128) deficit from Capital Projects Funds.

Other highlights of the Major Governmental Funds were:

Genera! Fund ~ experienced an excess of revenues over expenditures of $87,734 before negative net transfers of $(785,901).

Most of the revenue In that fund ($4,542,031 or 59%) was generated from Taxes: • Ad Valorem Taxes collected were $1,596,464; • Gaming and Alcohol Taxes collected were $1,125,352; • Franchise Taxes collected were $906,661; and • Severance Taxes collected were $913,554.

The General Fund recorded $863,290 in Federal and State Government grants. Charges for services, such as licenses and permits ($2,072,008) and Fines and Forfeitures ($108,017), totaled $2,180,025.

The major expenditures in General Fund were general government expenditures for legislative, judicial, elections, finance and administrative costs and others that totaled $4,899,827 or 64% of all expenditures. Over $3 million of the general government expenditures were for salaries and benefits.

Solid Waste Fund- Revenues generated by sales taxes of $6,611,701 (a decrease of 8.5% from the prior year) were expended mostly for waste collection. The total amount spent on waste collection and removal was over $7.5 million.

Royalty Fund - The Royalty Fund receives revenue from state and mineral royalties ($2,330,946) granted to the Parish. The amount received this year Is significantly less than last year - $4,461,277 or 65%. These funds are not restrkited and are used to finance any projects deemed necessary by the

29


December 31, 2009

Parish. Royalty funds were used to support the other governmental funds of the Parish and transferred out $5,846,080 to other funds of the Parish. The fund balance in the Royalty Fund decreased from $8,624,196 to $5,146,346 from the prior year.

Ubrary Commission Fund - During 2009, the Council acquired custody of cash, investments and all other assets and liabilities maintained and operated by the Library Board by way of resolution passed In 2008. At this time the Council began performing accounting and investing functions previously performed by the Library Board of Control. Fund balance and net assets of the Library Commission Fund (a non-major Special Revenue Fund) at December 31,2008 have been restated as a result of the merger of the Library Board's govemmental activities and General Fund with the Council's governmental activities and special revenue fund.

Civil Defense Fund - This fund received federal and state grants of $1,302,768 and was primarily spent on operating services, other services and supplies needed for remaining repairs from Hurricanes Gustav and Ike.

Tlie Road Sales Tax District 2 Construction Fund - accounts for the $10 million bond proceeds funded from ad valorem taxes collected and remitted for construction and repaênt of debt of the bond Issue in the named District In the current year, $311,279 was expended for public works projects and $4,219,574 for construction projects for the District.

Proprietary Funds:

Enterprise Funds - Net assets of the Sewerage Funds totaled $3,233,864, a decrease of $259,527 from the prior year. The Enterprise Funds had restricted fund equity of $3,225,341 in capital assets but a fund deficit In unreserved of $250,954.

Intemal Service Fund - Net assets of the Woriter's Compensation Fund decreased slightly from the prior year by $15,788 to $1,012,743. Charges for insurance received from other funds were $444,390. Expenses amounted to $467,078 mostly Insurance premiums $362,187.

GENERAL FUND BUDGETARY HIGHLIGHTS

Some of the significant budget variances were:

CATEGORY BUDGET ACTUAL VARIANCE

Gaming & Alcohol Taxes $1,269,700 $1,125,352 $

Franchise Taxes

Federal Grant

State Grants

General Govemment

Public Safety

Public VVorks

Community Services

$ 640,800 $ 906,661 $

$ 990,104 $ 42,000 $

(144,348)

265,861

(948,104)

$5,754,177$ 821,290 $(4,932,887)

$5,403,511 $4,613,629 $

$2,063,610 $1,924,980 $

$1,597,545$ 526,642$

$ 264,820 $ 184,908 $

789,882

138,630

1,070,903

79,912

% COMMENTS

-11% Unexpected decrease in collections.

41% Unexpected increase in collections.

-96% Grant funding not received as expected.

-86% Grant funding not received as expected.

15% Over anticipated other services.

7% Over anticipated professional & operating services

67% Over anticipated professional & operating services

30% More professional services budgeted than spent.

30


December 31, 2009

An explanation of Increases and decreases in the original and final budget were:

Origmal Budget - Revenues

Increases (Decreases) for: Taxes

Grants Charges for Services Interest

Total Amendments Final Budget - Revenues

Original Budget - Expenditures

Increases (Decreases) for: Finance and Administrative

Executive Public Safety

Public Works Community Sen/lces Economic Development

Capital Outlay Total Amendments

Final Budget - Expenditures

$ 9,685,975

226,000 Collected more than originally budgeted

3,300,111 Expected to receive an additional grants

28,850 Collected more than originally budgeted

(30,000) Interest rates declined drastically

3,524,961

$13,210,936

$ 8,730,018

(4,002) Decreases primarily in other sertfices 970 Increases primarily in operating services

(39,749) Increases primarily in supplies 957,886 Increases in professional services

5,299 Increases in other services 24,704 Increases primarily in other services

6,760 Miscellaneous adjustments

951,888

$ 9,681,906

CAPITAL ASSETS

The net book value of capital assets of governmental activities at the end of the year was $70,179,408 ($177,604,337 cost less $107,424,929 of accumulated depreciation). The amount shown as Invested in capital assets, which is net of related debt related to the capitalization of those assets is $48,259,145. The beginning balance of capital assets was restated by $7,921,350 (increase) for the addition of the assets of the Library (a blended component unit).

Governmental Activities: Capital assets not being depreciated: Land

Construction in progress

Buildings Roads Bridges Improvements Pumps Sewerage

Library Collection Furniture & Equipment

Vehicles

Total cost of assets

2008 RESTATED

$2,033,748

3,195,877

2009

$2,044,003

14,530,079

5,229,625 23,502,811 76,760,995 12,011,170 2,305,151 ,

28,775,542 1,293,346 2,762,794 7,385,421 2,702,247

157,499,477

16,574,082 21,069,291 80,320,023 13,190,453 2,417,680

28,775,542 25,866

3,197,201 4,158,114

7,876,085

161,030,255 162,729,102 177,604,337

31


December 31, 2009

Less accumulated depreciation for. Buildings Roads Bridges Improvements Pumps Sewerage Library Collection Furniture & Equipment

Vehicles

4,576,592 52,934,777 6,958,571

608,570 26,143,699

25.867

2,211,742 4,960,341

1,647,128

4,365,044 58,422,808 7,166,790

761,869 26,637,056

25,867

2,512,596 2,701,462

4,831,437

100,067,287 107,424,929 Net Capital Assets-Governmental Activities $62,661,815 $70,179,408

Govemmental Activities -a summary of additions of $21,227,306 for capitalization of assets: Land Construction in progress

Buildings

Road projects

Drainage projects Library collection

Equipment and furniture Vehicles and equipment

Total additions

$ 13,255

11,923,245 3,070,584

3,469,028

378,029 434,407

533,685

1,418,328

$ 21,227,306

Governmental Activities -a summary of deletions and adjustments of $6,365,328: Land $ (3,000) Constmction in progress (589,045) Buildings (5,504,104) Road projects 90,000 Bridges 1,179,283 Drainage projects (265,500) Sewerage projects (1,267,480) Equipment and furniture (3,760,992) Vehicles and equipment 3,755,510 Total additions $ (6,365,328)

The Sandra Barrios Building suffered extensive damage caused by the hurricanes in 2008. As of the report date the Parish is trying to sell the building as is with an appraisal price of $63,800. Due to the damages, an impairment loss of $444,361 was recorded In the cun-ent year as an adjustment to buildings.

Depreciation expense for governmental activities was charged to the following functions:

General Government Public Safety Public Works Health & Community Culture & Recreation

$

$

364,578 259,210

6,683,961 223,755 668,055

8,199,549

32

\

LAFOURCHE PARISH GOVERNMENT MANAGEMENTS DISCUSSION AND ANALYSIS

December 31, 2009

Business-Tê Activities - There were no additions or deletions in capital assets this year. Depreciation of $223,754 was recognized during the year.

The following restatement was made to the beginning net assets of the Morristown Community Sewerage Enterprise Fund:

Net Asset of Morristown Sewerage

1 Beginning of year

1 Reclassify assets from Special Revenue Fund to Enterprise Fund 1 Beginning of year, restated

1 $(9,812)

1 1,267,480

1 $1,257,668

Additional Information on capital assets follows in Note 5. CAPITAL ASSETS In the financial report.

DEBT ADMINISTRATION

At the end of 2009 total bonded debt outstanding was $36,120,000. The debt represents bonds secured by specified revenue sources such as the general sales tax and ad valorem taxes. Payments of bond principal made during the year were $2,485,000.

Community Disaster Loan - With Resolution 05-247, adopted October 25, 2005 the Council approved the application for participating In the Community Disaster Loan Program administered by the Federal Agency - Department of Homeland Security for aid in relief from loss of revenue from the disasters of Hurricanes Katrina and Rita. The loan - the proceeds of $5,462,053 that were received in 2006 - Is considered a promissory note and the local govemment must pledge collateral security. The Parish has pledged revenues for each fiscal year while any portion of the note is outstanding, after provision has been made for the payments required in connection with any outstanding bonded indebtedness. The term of the loan is 5 years but may be extended. Payments of principal and interest may be deferred until the end of the 5 year period. Interest - computed as the US Treasury rate for 5-year maturities on the date the Promissory Note is executed - accrues on the funds as they are disbursed. The Agency may cancel repayment of all or part of the loan if the revenues in the 3 fiscal years following the fiscal year of the disaster are insufficient to meet the operating budget because of disaster related revenue losses and un-reimbursed disaster related operating expenses or by Legislative Action. Currently there Is legislation to cancel repayment of the loan and consider the funds a grant, and consequently we did not accrue interest at the end of this year.

Additional information on long-term debt follows in Note 6. LONG-TERM DEBT In the financial report.

ECONOMIC FACTORS AND NEXT YEAR'S BUDGETS AND RATES

The 2010 annual budget for Lafourche Parish Government Is divided Into seven major components, which include all appropriations for the Parish. The General Fund budget finances the day-to-day provisions of Parish services and totals $7,912,495. The Capital Fund budget funds all capital purchases, constnjction and improvements throughout the Parish. This year the Capital budget totals $1,995,872. Special Revenues are budgeted based on funds from grants, fees, permits, etc. and is separate from any General Fund monies. The Special Revenue budget totals $41,627,242. The Enterprise Fund budget consists of departments that operate on a cash flow basis separate from the General Fund. These funds account for operations that provide services to external parties of the Parish on a user fee basis. The Enterprise Fund totals $383,165. The Debt Service Fund budget of $4,131,604 is used to repay money borrowed by the Parish, primarily for capital construction projects. Agency funds were combined with Special Revenue Funds per the advice of the auditors during the 2008 audit. The

33


December 31, 2009

Internal Service Fund accounts for operations that provide services to other departments or agencies of the Parish, on a cost reimbursement basis. This year the Internal Service fund budget totals $558,963. The total budget including all seven components is $56,609,341.

The General Fund accounts for all revenues and expenditures of the Lafourche Parish Government which are not accounted for In other funds. This fund generally receives the greatest variety of revenue: taxes, licenses and permits, intergovemmental grants, and miscellaneous sources (i.e., interest earnings, rents). The General Fund, unlike other funds, finances a wider range of activities that cover most of the current operations of a governing body. The General Fund is used to account for all financial resources except those required to be accounted for in another fund. Revenues derived by the General Fund are collected in the form of Ad Valorem, and sales taxes. With a variety of additional revenues, the total revenues for 2010 are $6,923,396. The transfers out of the General Fund in support of other activities and funds total $133,210. Expenditures in the General Fund total $7,912,495 for the Year 2010. The projected ending fund balance forthe General Fund Is $27,216.

Along with the Parish's grovrth factor, the cost to provide legislated mandated services has continued to rise. Funding for facilities and services in the offices of the Sheriff, the District Attorney, City Court and Judicial District Judges are funded with General Fund dollars. Expenditures in areas Including the Detention Center and the Juvenile Justice Center have Increased tremendously as the population of the Parish prison rises, forcing the Parish to house both adult and juvenile offenders in facilities outside of the Parish. Funding for these sen/ices provided by the General Fund is proposed in the amount of $3,143,895 for 2010.

The General Fund was originally supported by a constitutionally set alimony tax of 4 mills. In fiscal year 2009, the Council levied the reassessed rate. The General fund is now levied at 2.72 mils and .78 mils for a combined total of 3.50 mils. The combined total of 3.50 mills generates approximately $1,553,121 of collectable revenue for the general fund.

CONTACTING MANAGEMENT

This financial report is designed to provide a general overview of the finances for all those with an interest. Questions concerning any of the infomiation provided in this report or requests for additional infomiation should be addressed to the following address or submitted via the website.

Department of Finance, Accounting Division PO Drawer 5548

Thibodaux, LA 70302

Complete copies of this document can be found on the Lafourche Parish Government's website: wvtfw.lafourchegov.orQ/lafourchegov/DeDartments Finance.aspx and on the Louisiana Legislative Auditor's website: www.lla.state.la.us/audhome.htm.

34

http://www.lla.state.la.us/audhome.htm

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S+afeMieiafs

HOVERUMENT

CD 0)

. . . . ^

°0 " \ ^ O F L O V ) ^ V

LAFOURCHE PARISH GOVERNMENT Statement of Net Assets

December 31, 2009

ASSETS Cash Investments Receivables Prepaids and other assets Unamortized Bond issuance costs Capital Assets

Non-depreciable Depreciable

Total assets

UABILITIES Accounts payable and accrued expenses Other current liabilities Accrued Interest Payable Due to Other Govemmental UnKs Long-term liabilities

Due within one year Due in more than one year

Total liabilities

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

Capital Projects Debt Service

Unrestricted (deficit) Total net assets

Govemmental Activities

$ 952,503 33,769.567 21,763,438

2,326,816 982,264

16,574,082 53,605,326

129,973,996

6,242,015 378,272 515,615 475,625

2,639,902 39,402,357 49,653,786

48,259,145

8,135.172 4,645,843

19,280.050 $ 80,320,210

Primary Government

Business Type Activities

$ -

8,523 --

3,225,341 3,233,864

17,579

--

241,898

--

259,477

3,225,341

--

(250,954) $ 2,974,387

Total

$ 952,503 33,769,567 21,771,961

2,326,816 982,264

16,574,082 56,830,667

133,207,860

6,259,594 378.272 515,615 717,523

2,639,902 39,402,357 49,913,263

51,484,486

8,135,172 4.645,843

19,029,096 $ 83,294,597

Statement A

Component Units

Total

$ 131,693.686 25,320,178 36,631,830 9,774,374

-

29,927,075 184,603.536 417,950,679

15,693,621 4,583,850

--

2,038,582 41,284,105 63,600,158

188,403,421

2.423,154 2,283,956

161,239,990 $ 354,350,521

See notes to financial statements.

35

LAFOURCHE PARISH GOVERNMENT Statement of Activities

Forthe Year Ended December 31, 2009

Fu nctions/Programs

Govemmental Activities: General Govemment Public Safety Public Works Health & Community Services Culture and RecreaUon Interest and Fiscal Charges

Expenses

$ 7.524,735 8,608.931

23,296,728 8.414,461 4,267,316 1,810,039

Primary Govemment

Charges for Services

$ 3,231,959

-95,773 41,234

--

Operating Grants &

Contributions

$ 3,451,029 -

2,668,243 5,863,015

363,984 -

Statement B

Capital Grants & Contributions

$ 1,419,557 -

1,929,559 ---

Total govemmental activities Business-Type Activities:

Sewer

Component Units (unauditled)

53,922,210

362,010

$ $

54,284,220

156,469,958

3,368,966

102,483

$ $

3,471,449

163,614,914

12,346,271

.

$ $

12,346,271

. 1,602,695

3,349,116

.

$ $

3,349,116

-


36

LAFOURCHE PARISH GOVERNMENT Statement of Activities

For the Year Ended December 31, 2009

statement B

Primary Govemment Component Units

Governmental Activities: Genera! Govemment Public Safety Public Works Health & Community Services Culture and Recreation Interest and Fiscal Ctiarges

Total govemmental activities Business-Type Activities:

Sewer

Total govemmental activities

Component Units (unauditled)

Net (Expense) Revenue


577,810 (8.608,931)

(18.603,153) (2,510,212) (3,903,332) (1.810,039)

(34,857,857)

(34,857.857)

Business-Type Activities Total

(259.527) (259.527)

$ 577,810 (8,608,931)

(18,603,153) (2,510,212) (3,903.332) (1,810,039)

(34,857.857)

(259,527) (35,117,384)

Total

8,747.651

General revenues Taxes:

Ad Valorem Sales Other

Interest and investment eamings Grants not restricted to specific programs Other Total general revenues Ctianges In net assets Net assets, beginning of year, restated

Net assets, end of year S

19,744,369 9,838,376 2,945,567

155,134 112,268 345.635

33,141,349 (1,716,508) 82,036,718

80,320,210

----

--

(259,527) 3,233,914

$ 2,974,387

19,744,369 9,838,376 2,945,567

155,134 112,268 345,635

33,141,349 (1,976,035) 85,270.632

$ 83,294,597 $

10,358.950 493,672

-2,341,987 3,059.045

12.896 16,266,550 25,014.201

329,336,320

354,350,521


37

LAFOURCHE PARISH GOVERNMENT Balance Sheet - Governmental Funds

December 31, 2009

ASSETS Cash and Cash Equivalents Investments Receivables Due from Other Funds Other current assets Prepaid Assets

TOTAL ASSETS

LIABILITIES Accounts payable and accrued expenses Contracts and Retainages Payable Salaries and Benefits Payable Due to Other Funds Due to Other Govemmental Units Other Current Liabilities

TOTAL LIABILITIES

FUND BALANCES Resen/ed Prepaid Insurance Reserved for Debt Service Reserved for Capital Contracts Reserved for Prepaid Assets Unreserved Reported In:

General Fund Capital Projects Funds Special Revenue Funds

TOTAL FUND BALANCES

TOTAL LIABILITIES AND FUND BALANCES

$

$

$

^

001

General

744,177 119,119

2,084,389 7,410,821

25 453,727

10,812,258

546,912

240,324 7.331.819

374,412 4,397

8,497.864

107

Solid Waste

$

$

$

1,734,907 542,980 876,931

--

3,154,818

1,119,914

10,431 ---

1,130,345

S

S

$

Major Funds 108

Royalty

. 1,787.136

732,699 2,628.718

--

5.148.553

2,207

. ---

2,207

119 Library

Commission

%

$

$

Fund

52,673 8,782,418 3,752,500

417,082

-78,490

13,083,163

269,850

--

, --

269,650

Statement C

CI'

S

S

$

—

123

11 Defense

. 5,971

1,009,096

---

1,015,067

214,508

18,158 399,836 59,825

102,088

794.415

78,490

453,727

1,860,667

. 2,314,394

$ 10,812,258 $

-

-

2,024,473 2,024,473

3,154,818 $

-

-

5,146,346 5,146,346

5,148,553

—

_1

-

• -

12,734,823 12,813,313

13.083,163 $

-

-

220,652 220,652

1.015,067


38

LAFOURCHE PARISH GOVERNMENT Balance Sheet - Governmental Funds

December 31, 2009

201 Constnjction Road Sates

Tax District 2

$ 8,698,371

-237,589

--

$ 8,935.960

$ 13,251 787,537

----

800,788

-8,135,172

-

. --

8.135,172

$ 8,935,960

Non-Major Funds

$ 134,905 11,756,899 13,618,438 2,706,749 1,502,485

-

$ 29,719,476

$ 1,154,644 1,148,530

587,563 6,466,245

41,388 271,787

9,670,157

, 4,645,843

--

^ (1,175,128) 16.578,604 20,049,319

$ 29,719.476

Total

$ 931,755 32,684,821 21,740,102 14,277,890 1,502,510

532,217

$ 71,869,295

$ 3,321,286 1,936,067

856,476 14,197,900

475,625 378,272

21,165,626

78,490 4,645,843 8.135,172

453,727

1,860,667 (1,175,128) 36,704,898 50,703,669

$ 71,869,295

Statement C


39

40

LAFOURCHE PARISH GOVERNMENT Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets

December 31, 2009

statement D

Total fund balance - govemmental funds $ 50,703,669

Capital assets used In govemmental activities are not financial resources and therefore are not reported in the govemmental funds:

Cost of non-depreciable capital assets $ 16,574,082 Cost of depreciable capital assets 161,030,255 Accumulated Depreciation (107,424,929)

70,179,408 The assets and liabilities of the workers compensation intemal sen/ice fund are included in the governmental activities in the statement of net assets. 1,012,743

Net accmed interest expense for bonds are not reported in the funds: Accrued interest payable (515,615)

Bond issuance costs are reported as expenditures in the governmental funds. These costs, net of accumulated amortization are recorded as other assets In the statement of net assets.

Unamortized Bond Issuance Costs 982,264 Long-tenn liabilities are not due and payable in the current period and therefore are not reported in the funds. Bonds Payable:

Due within one year (2,580,000) Due in more than one year (33,540,000)

Community Disaster Loan Payable Compensated absences:


Net assets - govemmental activities

(59,902) (400,304)

$

(36,120,000) (5,462,053)

(460,206)

80,320,210


41

LAFOURCHE PARISH GOVERNMENT Statement of Revenues, Expenditures, and Changes in Fund Balances

Governmental Funds

For the Year Ended December 3 1 , 2009 statement E

Major Funds

REVENUES Taxes:

Ad Valorem Sales Other

Intergovemmental from: Federal Govemment State Govemment Local Govemment

Charges for Services Fines and Forfeitures Investment Income Other

Total Revenues

EXPENDITURES Current:

General Govemment Public Safety Public Works Community Sen/ices Culture and Recreation Capital Outlay Debt Service

Principal Interest

Total E)q}enditures EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES OTHER FINANCING SOURCES (USES)

Transfers tn Transfers Out

Total other financing sources (uses) NET CHANGE IN FUND BALANCE

FUND BALANCES -BEGINNING OF YEAR, RESTATED FUND BALANCES - END OF YEAR

001

General

107

Solid Waste

108

Royalty

$ 1,596,464 $

2,945,567

119 Library

Commission Fund

$ 4,052,781 6,611,701

42,000 621,290

2,072,008 68,901

2,791 86,900

7.635,921

4,899.827 1,924,980

526,642 184,908

577,376 -

1,760 -

2,592 17,156

7,210,585

-7,540,186

-

-2,330,946

--

12,214

-2,343,160

1,200,000

---

23,816 108,461

14,077 11,164 30,653

177,476 4,418,428

-' -

11,830

7.548,187

87,734

328,690 (1.114,591)

(785,901) (698,167)

3,012,561 $ 2,314,394 !

-

7,540,186

(329,601)

-(329,601)

2,354,074 i 2,024,473

-

1,200,000

1,143,160

1,225,070 (5,846,080) (4,621,010) (3,477,850)

8.624,196 $ 5,146,346

2,496,766 501,294

2,998,060

1,420,368

(1,579,720) (1,579,720)

(159,352)

12,972.665 $ 12,813,313


42

LAFOURCHE PARISH GOVERNMENT Statement of Revenues, Expenditures, and Changes in Fund Balances

Governmental Funds For the Year Ended December 31,2009

statement E

123

Civil Defense

$" --

920.453 382.315

---

2,266 (250,243)

1.054.791

-1,535.981

---

. -

1.535,981

(481,190)

40,165

-40,165

(441,025)

661.677 $ 220.652

201 Constmction

Road Sales Tax District 2

$ --

. ----

(5,535) 102,750 97,215

-311,279

--

4,219,574

-14.781

4.545,634

(4,448.419)

3,320,110 (161,199)

3.158,911 (1.289,508)

9,424.680 $ 8,135,172

Non-Major Funds

$ 14,095,124 3,226.675

-

7,307.865 2,171,792 1,253,618

135,247 1,091,050

110,153 385,220

29,776,744

1,542,313 -

13,123,430 8,005,798 1,102,495

10.306.417

2,485,000 1,643,773

38,209,226

(8,432,482)

19,498,016 (15.710,461)

3.787,555 (4,644,927)

24,694,246 $ 20.049,319

Total

$ 19,744.369 9,838,376 2,945,567

8,871.510 5,814,804 1,253,618 2.223.092 1,171.115

155,134 519,259

52,536,844

7,642,140 1.924,980

23,037,518 8,190,706 3,599,261

15,039,115

2,485,000 1,658,554

63,577,274

(11,040,430)

24,412.051 (24.412,051)

-(11,040,430)

61.744,099 $ 50.703.669


43

LAFOURCHE PARISH GOVERNMENT Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance to the Statement of Activities

For the Year Ended December 31, 2009 statement F

Net changes In fund balances - govemmental funds $ (11,040,430)

Amounts reported for governmental activities in the statement of actiwties different because:

Govemmental funds report capital outlays as expenditures, however, in the statement of activities, the cost of those assets is depreciated over their estimated useful lives.

Capital outlay 15,039,115 Capital outlay Included within the functions 711,239 Current year depreciation included in:

General Govemment (364,578) Public Works (6,683.951) Public Safety (259,210) Health & Community (223,755) Culture & Recreation (668,055)

(8,199,549) Gain on disposed assets (165,571) Other asset adjustments 37,349 Impainnent loss on capital assets (444,361)

6,978,222 Repayment of debt principal is an expenditure in the govemmental funds, but the repayment reduces long-term liabilities in the govemment-wide financial statements:

Bond principal payments 2,485,000

Some expenses reported in the statement of activities do not require current financial resources and therefore are not reported as expenditures in governmental fijnds:

Change in long-tenn compensated absences 27,973 Change in accrued Interest payable 36,017 Amortization of bond debt issuance costs (187,502)

(123,512) The net revenue of the Intemal service fund is Included in govemmental activities in the statement of net assets. (15,788)

Change in net assets of govemmental activities $ (1,716,508)


44

LAFOURCHE PARISH GOVERNMENT Statement of Net Assets - Proprietary Funds

December 31, 2009

Business-type Activities

Statement G


ASSETS Current assets:

Cash and cash equivalents Cash with Fiscal Agent Investments Receivables Due from Other Funds Prepaid expense

Total current assets Noncun'ent assets:

Capital Assets Property, Plant and Equipment Accumulated Depreciation

Total Capital Assets

Total assets

LIABILITIES Cunent liabilities:

Accounts Payable Salaries and Benefits Payable Claims Payable Due to Other Funds

Total current liabilities

NET ASSETS Invested in capital assets, net of related debt Unrestricted (deficit)

Total Fund Equity

Total Liabilities and Fund Equities

Total Enterprise

$

$

$

$

Funds

---

8,523 --

8,523

5,471.726 (2,246,385) 3,225,341

3,233.864

17.579 --

241,898

259,477

3,225,341 (250,954)

2.974.387

3,233,864

601 Intemal Senrlce

$

$

$

$

Fund

-20,748

884,746 23,336

161,936 50,191

1,140,957

---

1,140,957

-4,201

123,985 28

128,214

-1,012,743 1,012.743

1,140,957


45

LAFOURCHE PARISH GOVERNMENT Statement of Revenues, Expenses, and Changes in Net Assets

Proprietary Funds For the Year Ended December 31, 2009

Statement H

OPERATING REVENUES Charges for Insurance Charges for Service

Total Operating Revenues

OPERATING EXPENSES Personal services Professional services Operating services Other sen/Ices Supplies Depreciation

Total expenses

Operating Income (Loss)

NON-OPERATING REVENUES

Investment Income Other

Total Non-Operating Revenues

CHANGES IN NET ASSETS

NET ASSETS:

BEGINNING OF YEAR, RESTATED

END OF YEAR

Business-type Activities

Total Enterprise Funds

$ 102,483

102,483

13,846 115,584

8.765 61

223,754

362,010

(259,527)

-


601 Intemal Service

Fund

$ 444,390 -

444,390

60,107 44,784

-362,187

--

467,078

(22,688)

3,463 3,437

6,900

(259,527)

3,233,914

(15,788)

1,028,531

$ 2,974,387 $ 1,012,743


46

LAFOURCHE PARISH GOVERNMENT Statement of Cash Flows

Proprietary Funds For the Year Ended December 31, 2009

Statement I

Total Enterprise Funds

601 Intemal Sennce

Fund

CASH FLOWS FROM OPERATING ACTIVITIES

Cash Received from Customers

Cash received for Premiums

Cash paren ts to employees for services and benefits

Cash Payments fiar Operating Costs

102,656 $

525,205

(56.982)

(102,656) (406.458)

Net Cash Provided by (Used in) Operating Activities 61,765

CASH FLOWS FROM INVESTING ACTIVITIES

Investment Income and Maturities 6,900

Net Cash Provided by Investing Activifies

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS:

6,900

68,665

BEGINNING OF YEAR

END OF YEAR

RECONCILIATION OF OPERATING LOSS TO NET CASH

PROVIDED BY (USED IN) OPERATING ACTIVITIES:

Operating Income (Loss)

Adjustments to Reconcile Operating Income (Loss) to

Net Cash Provided by (Used in) Operating Activities

Depreciation

(Increase) Decrease in Assets:

Receivables

Prepaid Expense

Due from Other Funds

Increase (Decrease) in Liabilities:

Claims Payable

Accounts and Other Payables

Salaries and Benefits Payable

Due to Other Funds

836,829

(259,527)

$ 905,494

(22,688)

223,754

173

-

-

-

(3,416)

227

38,789

-

8,378

15,625

(3,612)

72,437

(11,500)

3,125

-

Net Cash Provided by (Used In) Operating Activities 61,765


47

LAFOURCHE PARISH GOVERNMENT Combining Statement of Net Assets - Discretely Presented Component Units

December 31, 2009

ASSETS Cash InvesUnents Receivables Other current a Capital Assets.

issets net of depreciation

Total Assets

Bayou Blue Fire Protection

District

S 47,109 320,451 328,283 63,236

529,199

$ 1,308,278

Fire Protection District No. 1

$ 248,122

466,959 59,432

1,541,581

$ 2,316,094

Fire Protection District No. 3

$ 5,610,484

160,430 117,243

3,127,884

$ 9,016,041

Statement J

Hospital Service District

No.1

$

$

1,194,396 2,860,992 5,923.754 3,251,061 8,067,569

21,297,772

LIABILITIES Accounts, salaries and other payables Due to other govemmental units Deferred revenues Other liabilities Long-tenn Liabilities:


$ 13,915 $ -

332,799 2,259

20,280 43,277

--

466,959 2,419

32,000 191,000

Total Liabilities 412,530 692,378

142,413 $ 1,905,375

566,136

142,413

155,000 6,926,635

9.555,146


Customer Deposits Capital Projects Debt Service

Unrestricted Total Net Assets

465,642

430,106

1,316.162

57,737 249,817

3,127,884

5,745,744

5,457,569

1,525,094

4,759,963 895,748 1,623,716 8,873,628 11,742,626

Total Liabilities and Fund Balances $ 1,308,278 $ 2,316.094 $ 9,016,041 $ 21,297,772


48

(continued)


December 3 1 . 2 0 0 9

statement J

ASSETS Cash Investments Receivables Other current assets Capital Assets, net of depreclafion


No. 2

$ 315,362 519,907

7,172,661 933,538

2,667,170

Hospital Service Distaict

No. 3

$ 105.470,029 691,388

15,063,918 3,954,995

120,822,680

Home Mortgage Authority

$ 1,578,239 146,941

8,219 826

-

Housing Authority

$ 6,829,598

-3,826,364

284,541 10,727,802

Total Assets $ 11,608,638 $ 246,003,010 $ 1,734,225 $ 21,668,305

LIABILITIES Accounts, salaries and other payables Due to other govemmental units Deferred revenues

5,839 $ 12,450,833 $ 115,465

271,942 Other liabilities Long-tenn Liabilities:


Total Liabilities 5,839

NET ASSETS Invested in capital assets, net of related debt 2,667,170 Restricted for:


Unrestricted 8,935,629 Total Net Assets 11,602,799

Total Liabilifies and Fund Balances $ 11,608,638

-

--

12,450,833

120,822,680

-112,729,497 233,552,177

$ 246,003,010


49

-

-10,000

10,000

-

164,093 1,560,132 1,724,225

$ 1,734,225

171,606

76,302 7,850,102

8,485,417

6,985,494

681,768 5,515,626

13,182,888

$ 21,668,305

(continued)


December 31, 2009

Statement J

ASSETS Cash Investments Receivables Other cunent assets Capital Assets, net of depreciation

Total Assets

Juvenile Justice

Commission

$ 583,165 950,000 227,275

1,404,532

$ 3,164,972

Communications District

$

$

3,706,510

129,556 57,789

482,960

4,376,815

Water District No. 1

$

$

4,505,503 17,167,661

1,521,503 997,166

64.038,298

88.230.131

D

$

_1

Drainage istrict No. 1

115.109 1,298,679

316,104

1,729,892

LIABILITIES Accounts, salaries and other payables Due to other govemmental units Defen-ed revenues Other liabilities Long-term Liabilities:

Due vrithin one year Due in more than one year

Total Liabilities


Customer Deposits Capital Projects Debt Sennce


Total Liabilities and Fund Balances

$ 113,238 $

-949,942

-

-94.016

1,157,196

1,404,532

-603,244

2,007,776

$ 3,164,972 $

91,149

---

105,000 745,000

. 941,149

291,268

-3,144,398 3,435,666

4,376,815

$ 633,716

--

1,525,391

1,650,000 25.393.504

29,202,611

44,744,084

973,890 898,060

1,380,358 11,031,128 59,027,520

$ 88,230,131

$ -

294,397

-

--

294,397

-

---

1,435,495 1.435,495

$ 1,729,892

(continued)


50


December 31, 2009

ASSETS Cash Investments Receivables Other current assets Capital Assets, net of depreciation

Total Assets

Tourist Commission

$ 106,079 823,950 35,374

-349,574

$ 1,314,977

Ambulance Service District

No.1

$ 1.274.425 540,209

1,425,321 34,547

765,538

$ 4,040,040

LATWoritforce Investment Board, Inc.

$ 109,556

-26,109

-5,824

$ 141,489

$

—

_$_

Statement J

Total

131,693,686 25,320,178 36,631,830 9,774,374

214,530,611

417,950,679

LIABILITIES Accounts, salaries and other payables Due to other govemmental units Deferred revenues Other liabilities Long-term Liabilities:


Total Liabilities

9,814 $ 124,126 $ 87,738

9,622

19,436 124,126

18,949

106.687

15,693,621

2,316,039 2,267,811

2,038,582 41,284,105

63,600,158




349,574

945,967

765.538

3,150,376

5,824

28,978 1,295.541 3.915,914 34,802

188.403,421

973.890 2,423,154 2,283,956

160,266,100 354,350,521

Total Liabilities and Fund Balances $ 1,314,977 $ 4,040,040 $ 141,489 $ 417,950,679


51

(concluded)

LAFOURCHE PARISH GOVERNMENT Combining Statement of Activities - Discretely Presented Component Units


EXPENSES

PROGRAM REVENUES

Statement K

Bayou Blue Hospital Fire Protection Fire Protection Fire Protection Service District

District District No. 1 District No. 3 No. 1

$ 183,539 $ 409,898 $ 2,395,681 $ 30,738,509

Charges for services Operating grants and contributions

Capital grants and contributions ,

Total program revenues

NET (EXPENSE) REVENUE

GENERAL REVENUES Taxes:

Ad valorem taxes Sales and use taxes

Intergovemmental from: Federal Government State of LA Local Govemments

Interest and investment eamings Miscellaneous

Total general revenues

25,476

--

25,476

(158,063)

318,397 -

-12,532

-2,480

235

333,644

40,873 53,475

-

94,348

(315,550)

370,920 -

-13,214

--

384,134

---

,

(2,395,681)

2,970.175 -

40,779 105,962

-38,878

143,853

3,299,647

27,884,718

--

27,884,718

(2,863,791)

1,460,395 -

--

(203,778) 83,921

1,340,538

CHANGES IN NET ASSETS 175,581 68.584 903,966 (1.513.2S3)

NET ASSETS BEGINNING OF YEAR. RESTATED 720,167 1,555.132 7.969,662 13,255,879

NET ASSETS END OF YEAR $ 895.748 $ 1.623,716 $ 8.873,628 $ 11.742,626

(continued)

See notes to finandal statements.

52



statement K

EXPENSES

PROGRAM REVENUES Charges for services Operating grants and contributions

Capital grants and contributions





Intergovemmental from: Federal Govemment State of LA Local Govemments

Interest and investment earnings Miscellaneous



NET ASSETS BEGINNING OF YEAR, RESTATED

NET ASSETS END OF YEAR


No. 2

$ 328,451

77,449

--

77,449

(251,002)

175,544 -

--

194,965 -

370,509

119,507

11,483,292

$ 11,602,799


No. 3

$ 100,196,939

119,989,357

--

119,989,357

19,792,418

--

--

1,416,115 760,976

2,177.091

21.969,509

211,582.668

$ 233,552,177

Home Mortgage Authority

$ 164,697

---

.

(164,697)

--

--

75,724

-

75,724

(88,973)

1,813,198

$ 1,724,225

Housing Authority

$ 3,390,138

1,636,042 1,479,220

-

3,115,262

(274,876)

--

--

412,569 (368,671)

43,898

(230,978)

13,413,866

$ 13,182,888

(continued)


53



statement K

Juvenile Justice

Commission Communications

District Water District

No.1 Drainage

District No. 1

EXPENSES

PROGRAM REVENUES Charges for services Operating grants and contributions







Interest and Investment eamings Miscellaneous


$ 2,903.251 $

10,335 70,000

. -

80,335

(2,822,916)

1,778,768 -

95,352 1,041,451

-18,693 11,503

2,945,767

777,266

1.009,583

--

1,009,583

232,317

--

--

9,332 (48,207)

(38,875)

$ 10,679,447 $

11,451,824

--

11.451,824

772,377

1,830,789 -

-52,574

316,924 (607,896)

1,592,391

58,281

---

.

(58,281)

258,059 -

-15.668

-35,916 2,647

312,290

CHANGES IN NET ASSETS 122,851

NET ASSETS BEGINNING OF YEAR. RESTATED 1,884,925

NET ASSETS END OF YEAR $ 2,007,776 $

193,442

3,242,224

2,364,768

56,662,752

254,009

1,181,486

3.435,666 $ 59,027.520 $ 1,435,495

(continued)


54



Statement K

Tourist Commission

Ambulance Service District

No.1

LATWoritforce Investment Board, Inc. Total

EXPENSES $

PROGRAM REVENUES Charges for sen/ices Operating grants and contributions







Interest and investment eamings Miscellaneous



NET ASSETS BEGINNING OF YEAR, RESTATED _

NET ASSETS END OF YEAR $

401,636 :

---

.

(401,636)

-493,672

-17,079

-4,137

83

514.971

113,335

1,182,206

1,295,541 ;

E 2,153,136 1

1,433,157

--

1,433,157

(719,979)

1,195,903 -

-10,619

-20,032 34,452

1,261,006

541,027

3,374,887

B 3,915.914 1

% 1,689,089

56,100

--

56,100

(1.632,989)

--

--

1,653,815 --

1,653,815

20,826

13,976

i 34.802

$ 156,469,958

163,614,914 1,602,695

-

165,217,609

8,747,651

--

10.358,950 493,672

136,131 1,269,099 1,653,815 2,341,987

12,896

16,266.550

25.014,201

329.336,320

$ 354,350,521

(concluded)


55

56

PîKvaKvcial SfafenêKvfs

GOVEKKTMENT

z o tn

S ° 3 « (0 -n 3 ^ -

u z o o.

\ o •. i c

LAFOURCHE PARISH GOVERNMENT NOTES TO THE FINANCIAL STATEMENTS

December 31, 2009

INTRODUCTION

The Lafourche Parish Council (the Parish) is the governing authority for Lafourche Parish and is a political subdivision of the State of Louisiana. Nine council members represent the various districts within the parish. The Parish President, elected by the voters is the chief executive officer and is responsible for carrying out the policies adopted and for administration of all departments, offices, and agencies.

As provided by Article III of the Home Rule Charter, the Parish has all powers, functions, privileges, immunities, and authority previously possessed under LA Revised Statue 33:1236. The more notable of those are the power to make regulations for its own government; to regulate the construction and maintenance of roads, bridges, and drainage systems; to regulate the sale of alcoholic beverages; and to provide for the health and welfare of the poor, disadvantaged, and unemployed In the parish. Funding to accomplish these tasks is provided by ad valorem taxes, beer and alcoholic beverage permits, state revenue sharing, and various other state and federal grants.

The more significant of the Parish's accounting policies are described in these notes to the financial statements.

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. BASIS OF PRESENTATION

The accompanying financial statements of Parish have been prepared In confonnity with accounting principles (GAAP) generally accepted In the United States of America as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard setting body for establishing governmental accounting and financial reporting principles. In the government-wide financial statements (GWFS) and the fund financial statements (FFS) for proprietary funds, Financial Accounting Standards Board (FASB) pronouncements and Accounting Principles Board (APB) opinions issued on or before November 30, 1989, have been applied unless those pronouncements conflict with or contradict GASB Pronouncements, in which case, GASB prevails. For enterprise funds, GASB Statements Nos. 20 and 34 provide the Parish the option of electing to apply FASB pronouncements issued after November 30, 1989. The Parish has elected not to apply those pronouncements.

B. REPORTING ENTITY

As the governing authority of the parish, for reporting purposes, the Lafourche Parish Government is the financial reporting entity for Lafourche Parish. The financial reporting entity consists of (a) the primary government, (b) organizations for which the primary government is financially accountable, and (c) other organizations for which nature and significance of their relationship with the primary government are such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete.

57

LAFOURCHE PARISH GOVERNMENT NOTES TO THE FINANCIAL STATEMENTS (continued)

December 31, 2009

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

B. REPORTING ENTITY (continued)

GASB Statement No. 14 established criteria for determining which component units should be considered part of the Parish for financial reporting purposes. The basic criterion for including a potential component unit within the reporting entity is financial accountability. The GASB has set forth criteria to be considered in detemrilnlng financial accountability. This criterion includes:

1. Legal status of the potential component unit including the right to incur its own debt, levy its own taxes and charges, expropriate property in its own name, sue and be sued, and the right to buy, sell and lease property in Its own name.

2. Whether the governing authority appoints a voting majority but is fiscally dependent.

3. Imposition of will by the Parish on the potential component unit.

4. Organizations for which the reporting entity financial statements would be misleading if data of the organization is not included because of the nature or significance of the relationship.

Blended Component Unit

Based on the previous criteria, the Parish has determined that the Library Commission Fund should be included in the reporting entity of the Parish. For financial reporting purposes, this fund is reported as if it were part of the Parish's operations.

The Lafourche Parish Library was established by the Council of the Parish of Lafourche, the parish governing authority, under the provisions of LRS 25:211. The Library provides citizens of the Parish access to library materials, books, magazines, computers, video, and audio media. The Council appoints an advisory Board of Control in accordance with the provisions of LRS 25:214. The members of the Board serve without pay. The Lafourche Parish Library Issues separate financial statements with the year ending December 31.

Discretely Presented Component Units

The component unit columns in the GWFS Include the audited financial data of the component units presented as of and for the year ended December 31, 2009 unless othenwise noted. They are reported in a separate column to emphasize that they are legally separate from the Parish.

There are a number of special districts located In the Parish that each provides services to a limited number of Parish citizens. The Parish appoints all board members of these districts, can remove appointed members of the boards at will and has a financial benefit/bunden or dependency relationship with the special district. Therefore the Parish can impose Its will on these districts. While these districts are responsible for obtaining voter approval for the levy of taxes or debt Issuance, all related LA State Bond Commission approvals must be obtained through the Parish.

58


December 31, 2009


B. REPORTING ENTITY (continued)

Based on the previous criteria, the Parish has detemiined that the following component units are part of the reporting entity:.

Component Unit

Bayou^lue^Fire Protection District Fire Protection District No. T Fire Protection Districtlô. 3 Hospital Service District No. 1^ HqspitalService pistrid^ No. 2 Hospital Service District^No. 3 Home Mortgage Authority Housing Authority of Lafourche Parish

Juvenile Jtistlce Commi^sion^^ Lafourche Communication District

Lafourche Parish Library^ Lafourche Parish Water District No. 1

Ambulance Service District No. 1 LAT Wort<force Investment Board, Inc.

'!M°HJ^®_??Ei®!)_5^'"^y Drainage District hlo. 1 Lafourche Parish f ourist Commission

Fiscal Year End

12/31/2009

12/31/2009

6/30/2009

6/30/2009

9/30/2009 9/30/2009

12/31/2009

9/30/2009

6/30/2009

12/31/2009

12/31/2009

6/30/2009

12/31/2009

12/31/2009

12/31/2009

12/31/2009

Complete separate financial statements for all component units may be obtained online from the Louisiana Legislative Auditor's website: httD:/Aftww.lla.state.la.us.

C. BASIS OF ACCOUNTING

The basic financial statements consist of the GWFS on all of the non-fiduciary activities of the primary government and its non-fiduciary component units and the FFS (individual major fund and combined non-major funds).

Government-Wide Financial Statements (GWFS)

The GWFS (the Statement of Net Assets and the Statement of Activities) report information on all of the non-fiduciary activities of the primary government and Its component units. For the most part, the effect of interfund activity has been removed from these statements. The GWFS focus is primarily on the sustainability of the Parish and the change In aggregate financial position resulting from the activities of the fiscal period.

Governmental Activities represent programs, which nomially are supported by taxes and intergovernmental revenues.

Business-Type Activities are financed in whole or in part by fees charged to external parties for goods and services.

59


December 31, 2009


C. BASIS OF ACCOUNTING (continued)

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment is offset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Indirect costs are not allocated by function for financial reporting in this statement; however, certain indirect costs have been directly allocated as administrative fees to grants and fund programs.

Program revenue includes: • Charges for to customers or applicants who purchase, use or directly benefit from goods,

services, or privileges provided by a given function or segment, and • Grants and contributions that is restricted to meeting the operational or capital

requirements of a particular function or segment.

Taxes and other items not properly included among program revenues are reported instead as general revenues. This includes internally dedicated resources such as a restricted property tax.

Fund Financial Statements (FFS)

The FFS are very similar to the traditional government fund statements as presented by governments prior to the issuance of the GASB Statement No. 34. Emphasis is now on the major funds in either the governmental or business-type categories. Non-major funds (by category) or fund type are summarized into a single column.

The Parish uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions relating to certain government functions or activities.

A fund is a separate accounting entity with a self-balancing set of accounts. Government resources are allocated to and accounted for in individual funds based on the purpose for which they are to be spent and the means by which spending activities are controlled. The various funds of the primary government are grouped into generic fund types and three broad fund categories.

The fund classifications and a description of each existing fund type follow:

Governmental Funds

Governmental funds are used to account for all or most of the governmental activities. Including the collection and disbursement of specific or legally restricted monies, the acquisition or construction of capital assets, and the sen/icing of general long-term debt. Major governmental funds include:

1. 001 - General Fund - the general operating fund of the Parish and accounts for all financial resources, except those required to be accounted for in other funds. The General Fund Is always a major fund.

2. Special revenue funds-account for the proceeds of specific revenue sources (other than major capital projects) that are legally restricted to expenditures for specified purposes. Special Revenue Funds reported the following funds as major funds:

60


December 31, 2009



• 107 - Solid Waste Fund - is a special revenue fund that accounts for the implementation of a parish-wide system for the collection and disposal of solid waste. Revenue is provided by a parish-wide sales and use tax, service charges and sanitation fees.

• 108 - Royalty Fund - is a special revenue fund that finances any projects deemed necessary. Revenue is received from state and mineral royalties granted.

• 119 - Library Commission Fund - is a special revenue fund established by the Council of the Parish of Lafourche, the parish governing authority, under the provisions of LRS 25:211. The Library provides citizens of the Parish access to library materials, books, magazines, computers, video, and audio media. The Council appoints an advisory Board of Control in accordance with the provisions of LRS 25:214.

• 123 - Civil Defense Fund - is a special revenue fund that assists in the development, maintenance and improvement of the State and other local government who respond to disasters and emergencies that may result from nature and/or accidents. Most of the funding Is granted from Federal grants and loans.

3. Debt service funds-account for the accumulation of resources for and the payment of principal and interest long-term debt principal, interest and related costs. There is no debt service funds reported as a major fund.

4. Capital projects funds-account for financial resources received and used for the acquisition, construction, or Improvement of capital facilities not reported in the other governmental funds. The capital project fund reported as a major fund is:

• 201 - Road Sales Tax District 2 Construction- The Road Sales Tax District No. 2 Construction Fund accounts for the projects for constructing, improving, maintaining, and resurtacing public roads in this district The tax funding this capital project fund Is also authorized to pay incidental drainage costs associated with the road projects and to pay bonded debt Incurred from time to time for such capital projects.

Proprietary Funds

Proprietary funds are used to account for activities similar to those found in the private sector, where the determination of net income Is necessary or useful to sound financial administration. Proprietary funds differ from governmental funds in that their focus is on Income measurement, which, together with the maintenance of equity, is an important financial Indicator. Proprietary funds include:

61


December 31, 2009



1. Enterprise funds-account for operations (a) where the intent of the governing body is that the costs (expenses. Including depreciation) of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges, or (b) where the governing body has decided that periodic determination of revenues eamed, expenses incurred, and/or net income is appropriate for capital maintenance, public policy, management control, accountability, or other purposes.

2. Intemal service funds-account for the financing of goods or services provided by one department to other departments or govemments on a cost-reimbursement basis.

D. MEASUREMENT FOCUS

The accounting and financial reporting treatment applied to a fund is determined by its measurement focus.

Government-wide Financial Statements (GWFS)

The GWFS are reported using the economic resources measurement focus and the accrual basis of accounting. Revenues are recorded when eamed and expenses are recorded when a liability Is incurred, regardless of the timing of related cash flows. Property taxes and the related state revenue sharing are recognized in the year for which they are levied. Ad valorem tax adjustments and deductions are recognized as expenses for the year in which the related property tax revenue Is recognized.

Fund Financial Statements (FFS)

All governmental funds and expendable trust funds are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and cunênt liabilities are generally included on the balance sheet. Operating statements of these funds present increases and decreases in net current assets. The modified accrual basis of accounting is used by all governmental funds, expendable trust funds, and agency funds. The governmental funds and expendable trust funds use the following practices in recording revenues and expenditures:

Revenues - those resulting from exchange transactions are recognized in the fiscal year in which the exchange takes place and meets the availability criteria (susceptible to accrual). Available means that the resources will be collected within the current fiscal year or are expected to be collected soon enough thereafter to be used to pay liabilities of the current fiscal year. Charges for services, fines and forfeitures, and most miscellaneous revenues, including investment earnings are recorded as earned since they are measurable and available. The Parish definition of available means expected to be received within sixty days of the end of the fiscal year except for FEMA reimbursements for which the period is six months.

62


December 31, 2009


D. MEASUREMENT FOCUS (continued)

Non-exchange transactions, in which the Parish receives value without directly giving value in return, included sales tax, property tax, special assessments, grants, entitlements, and donations. Sales and use taxes are considered "measurable" when the underiying transaction occurs and meets the availability criteria. Sales and use tax revenues are recorded in the month collected by the Lafourche Parish School Board, which is tax collecting agency for the Parish.

Ad valorem taxes and the related state revenue sharing are recorded in the year the taxes are due and payable. Ad valorem taxes, which are assessed on a calendar year basis, become due on November 15 of each year and become delinquent on December 31. In applying the susceptible to accrual concept to intergovernmental revenues, the legal and contractual requirements of the numerous individual programs are used as guidance. There are, however, essentially two types of these revenues. In one, monies must be expended on the specific purpose of project before any amounts will be paid to the Parish; therefore, revenues are recognized based upon the expenditures recorded. In the other, monies are virtually unrestricted as to purpose of expenditure and are usually revocable only for failure to comply with prescribed compliance requirements.

These resources are reflected as revenues at the time of receipt or eariier if the susceptible to accrual criteria are met.

Interest income on investments is recorded when earned. At the time of levy, a special assessment receivable is recognized and is offset by deferred revenues. As the assessment becomes measurable and available, deferred revenues are reduced and the revenue is recognized. In addition, interest earned on special assessments Is accrued when due, rather than when earned, because it approximately offsets the related interest expenditures that is also recognized when due. Substantially all other revenues are recorded when they become available.

Expenditures - are recognized in the accounting period in which the related fund liability is incurred, if measurable, except for the following:

• Principal and Interest on long-term debt are recorded when due, and • Claims and judgments, group health claims and compensated absences are

recorded as expenditures in the govemmental fund type when paid with expendable available financial resources.

Allocations of cost such as depreciation and amortization are not recognized in the governmental funds.

All proprietary funds and non-expendable trust funds are accounted for on a flow of economic resources measurement focus and a determination of net income and capital maintenance. With this measurement focus, all assets and all liabilities associated with the operation of these funds are included on the balance sheet. The proprietary funds and non-expendable trust funds use the accrual basis of accounting. Revenues are recognized when earned, and expenses are recognized at the time liabilities are incurred.

63


December 31, 2009


E. BUDGETARY INFORMATION

The Parish President prepares a comprehensive operating budget on the modified accrual basis of accounting consistent with generally accepted accounting principles. Ninety days prior to the beginning of each fiscal year, the Parish President is required to submit a budget to the Council for approval.

The Parish employs formal budgetary integration and interim budget reporting practices. Budgeted amounts included in the accompanying financial statements include the original budget amounts and ail subsequent amendments to get to the final budget. The Parish President is authorized to transfer amounts between budgeted line items within any fund or department. However, any unfavorable variance of revenues or expenditures of five percent or more within a fund must be presented to the Parish Council for action to amend fund budgets. Unexpended appropriations lapse at year-end.

The Parish uses encumbrance accounting under which purchase orders, contracts, and other commitments are recorded.

F. CASH AND CASH EQUIVALENTS AND INVESTMENTS

Cash includes amounts in petty cash, demand deposits, Interest-bearing demand deposits, money market accounts, and cash with the state treasury. Cash equivalents include amounts in time deposits and those investments with original maturities of 90 days or less. Under state law, the Parish may deposit funds in demand deposits, interest-bearing demand deposits, or time deposits with state banks organized under Louisiana law or any other state of the United States, or under the laws of the United States.

Investments are limited by R.S. 33:2955, bond covenants and the Parish's Investment policy. If the original maturities of investments exceed 90 days, they are classified as investments; however, if the original maturities are 90 days or less, they are classified as cash equivalents.

Investments are reported at fair value except for: • Short-term and money mari<et investments, consisting primarily of US Treasury

obligations with a maturity of one year or less at time of purchase, which are reported al cost, which approximates fair value, and

• The Louisiana Asset Management Pool (LAMP), which is a local government 2a7-like pool administered by a non-profit corporation organized under State of LA law, which is permitted to be carried at amortized cost.

All investments are traded in a national or international exchange and are valued at the last reported sales price at current exchange rates. There are no investments without an established maritet. Unrealized gains and losses on investments recorded at fair value are included in investment income.

64


December 31, 2009


G. INTERFUND TRANSACTIONS

During the course of operations, numerous transactions occur between Individual funds for goods provided or services rendered. These receivables and payables are classified as due from other funds or due to other funds on the balance sheet. Short-term interfund loans are classified as interfund receivables/payables. In the financial statements, interfund activity is reported as either loans or transfers. Loans between funds are reported as interfund receivables (due from) and payables (due to) as appropriate.

Transfers represent a permanent reallocation of resources between funds. In other words, they are not expected to be paid back. For reporting purposes, all interfund transactions between individual governmental funds have been eliminated in the GWFS. Any residual balances outstanding between the governmental activities and the business-type activities are reported in the GWFS as "internal balances'. All interfund transfers are reported as operating transfers.

LA Revised Statute 15:571.11 requires that one-half of any balance remaining in the Criminal Court Fund at year end must be transferred to the Parish General Fund. The Parish accordingly has made the required transfer.

H. PREPAID ITEMS

Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both GWFS and FFS.

1. BOND ISSUANCE COSTS

In the GWFS long-term obligations are reported as liabilities in the applicable governmental activities. Issuance costs are deferred and amortized over the life of the bonds, using the straight-line method.

In the FFS governmental fund types recognize bond issuance costs during the current period. Issuance costs are reported as expenditures.

J. CAPITAL ASSETS

Capital assets are reported in the applicable governmental or business-type activities columns in the GWFS, which include land, buildings and improvements, equipment, and infrastructure assets (streets, roads, bridges, canals, and sewer and drainage systems). Capital assets are defined by the government as assets with an initial individual cost of more than $5,000 are recorded at historical cost or estimated historical cost, if actual historical cost is not available. Donated assets are valued at estimated martlet value on the date of donation.

The cost of a capital asset includes ancillary charges necessary to place the asset into its Intended location and condition for use. The costs of normal maintenance and repairs that do not add value to the asset or materially extend its useful life are not capitalized. Improvements are capitalized over the remaining useful life of the asset. Major outlays for capital assets and improvements are capitalized as projects at completion of construction. At this point the project costs are moved out of construction-in-progress and capitalized. Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalization value of the assets constructed. The Parish did not capitalize any interest costs during the period. Capital assets are depreciated using the straight-line method over the following estimated useful lives:

65

1.


December 31, 2009

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (continued)

J. CAPITAL ASSETS (continued)

TYPE OF ASSET YEARS |

Land n/a

Building & Improvements 10-40

Bridges | 30-70

Roads 7

Equipment 3-10 |

Furniture | 5-7 |

K. COMPENSATED ABSENCES

The Parish accrues compensated absences only to the extent it is probably that the employer will compensate employees for benefits through cash payments conditioned on the employees' termination or retirement. The Parish has recorded liabilities for accumulated vacation, sick leave and compensatory time as follows:

VACATION/SICK LEAVE POLICY:

Employees may earn between 5 to 17 days of both vacation and sick leave each year dependent upon their number of years of service. Four weeks of vacation and 18 weeks of sick leave may be carried forward from one plan year to the next. Vacation leave may be accumulated and paid at separation of employment to a maximum of 20 days. However, all accumulated sick leave lapse at separation of employment.

COI^PENSATORY LEAVE POUCY:

If Is the policy of Lafourche Parish Government to allow employees to earn Compensatory Leave for time worked above their normal schedule in a wori< week. Compensatory leave Is leave time earned in lieu of cash payment at the straight-time or time and one-half as compensation for overtime worked. Employees in positions that are designated as "Non-Exempt" are eligible to earn compensatory leave on an hour for hour basis for hours worthed over 35 hours and up to 40 hours in a work week. Non-exempt employees who work over 40 hours in a work week will earn compensatory time at a rate of one and one-half hours for every overtime hour worthed. Employees in positions that are designated as "Exempt" earn compensatory time for any hours worked above their normal work schedule in a work week. Upon separation or temnination from Lafourche Parish Government, unused compensatory leave eamed by non-exempt employees shall be paid at the employee's regular pay rate. Upon separation or temiination from Lafourche Parish Government, all unused compensatory leave earned by exempt employees shall be cancelled. The Parish President shall have the authority to pay for compensatory leave for employees at their regular rate of pay subject to the availability of funds when it is in the best interest of the Parish.

66


December 31, 2009


L. LONG-TERM DEBT

In the GWFS long term debt and other long-term obligations are reported as liabilities. Long-term liabilities for govemmental funds are not reported as liabilities in the FFS. Debt proceeds are reported as other financing sources and payment of principal, interest and other long-term benefits are reported as expenditures.

M. FUND EQUITY

Net Assets - GWFS

Net assets represent the difference between assets and liabilities. Equity is classified as net assets and displayed in three components:

• Net assets invested in capital assets, net of related debt consists of capital assets, net of accumulated depreciation, reduced by the outstanding balance of any debt proceeds used for the acquisition, construction, or improvements of those assets.

• Net assets are reported as restricted when there are limitations imposed on their use by external parties such as creditors, grantors, laws or regulations of other governments.

• Unrestricted net assets are all other net assets that do not meet the definition of the other two categories.

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

Fund Balances - FFS

In the FFS governmental fund equity is classified as fund balance. Fund balance Is further classified as reserved and unreserved, with unreserved further split between designated and undesignated.

Reserves of fund balance represent those portions of fund equity not appropriable for expenditure or legally segregated for a specific future use. Some portions of fund balance in the governmental fund types are reserved to indicate that a portion of equity:

• Reserved for Debt Service represents funds that can be used only for repayment of debt service liabilities.

• Reserved for Capital Contracts represents funds accumulated for commitments related to unperformed contracts.

• Reserved for Prepaid Assets represents funds used for prepaid expenses.

N. 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 assumptions. Those estimates affect the reported amounts of assets and liabilities and disclosure of assets and liabilities at the date of the financial statements. They may also affect the reported amounts of revenues and expenses of proprietary fund and the GWFS during the reporting period. Actual results could differ from these estimates.

67


December 31. 2009


O. CLAIMS AND JUDGEMENTS

2.

The Parish accounts for the worker's compensation self-insurance program in an internal service fund. The liabilities for claims and judgments are reported when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated. Liabilities include an amount for claim's that have been incurred but not reported. Because actual claims liabilities depend on such complex factors as inflation, changes in legal doctrines, and damage awards, the process used In computing claims liability does not necessarily result in an exact amount. Claims liabilities are reevaluated biannually to take into consideration recently settled claims, the frequency of claims and other economic and social factors.

AD VALOREM TAXES

Ad valorem taxes are levied each November 1 on the assessed value listed as of the prior January 1 for all real property, merchandise and movable property located in the Parish. Assessed values are established by the Lafourche Parish Assessor's Office and the State Tax Commission at percentages of actual value as specified by LA law. A reevaluation of all property is required to be completed no less than every four years. The last reevaluation was completed for the list of January 1, 2008. Taxes are due and payable December 31 with interest being charged on payments after January 1. Taxes can be paid through the tax sale date, which is the last Wednesday in June. Properties for which the taxes have not been paid are sold for the amount of the taxes.

Parish-wide Taxes

General Alimony

Criminal Tax

Health Unit

Recreational Facilities

Public Building

1 Library

Special Service District 1

Drainage Dist Parish-wide

1 Health/Drainage/Library

Road District 1

1 Totals

Adj. Max Millage

2.72

i -78

.77 r^ : ^

2.35

5.40

1.71

Authorized

2.72

1 .78

1 -77

1.56

2.35

1 5.40

1.71

1 3.16 3.34

5.41 5.41

5.00 5.00

1 28.86 29.04

Expiration

none

none

1 2015

2015

1 2015

2016

2014

2015

2018

2018

68


December 31, 2009

3. DEPOSITS AND INVESTMENTS

A. DEPOSITS

The Parish maintains a cash pool that is available for use by all funds. Each fund's portion of this pool is included as an interfund receivable or payable on the combined balance sheet.

Under state law, deposits (or the resulting bank balances) of all political subdivisions must be secured by federal deposit insurance or the pledge of securities ovyned by the fiscal agent bank at all times. The maricet value of the pledged securities plus the federal deposit insurance must at all times equal the amount on deposit with the fiscal agent.

Obligations of the United States, the State of LA, and certain political subdivisions are allowed as security for deposits. Obligations furnished as security must be held by the political subdivision or with an unaffiliated bank or with a trust company for the account of the political subdivision.

The year-end balances of deposits are as follows: "°™™™'' '™™ ' " ""•• " R

Checking accounts:

Governmental Funds

Cash with fiscal agents:

Intemal Service Fund

TOTALS

Bank Balances

1 $2,971,693 1

-

$2,971,693

Reported Amount

$931,755

20,748

$ 952,503

At December 31, cash and cash equivalents in excess of FDIC insurance were collateralized by securities held by unaffiliated banks for the account of the depositors. The GASB, which promulgates the standards for accounting and financial reporting for state and local governments, considers these securities subject to custodial credit risk. Custodial credit risk Is the risk that In the event of a bank failure, deposits may not be returned. The Parish has no fomial policy relating to custodial credit risk. As of December 31, $2,721,693 of the bank balance was exposed to custodial credit risk. These deposits were uninsured and collateralized with securities held by the pledging financial Institution's trust department or agent, but not in the Parish's name.

Even though the pledged securities are considered uncollateralized (Category 3) under the provisions of GASB Statement No. 40, R.S. 39:1229 imposes a statutory requirement on the custodial bank to advertise and sell the pledged securities within 10 days of being notified by the Parish that the fiscal agent has failed to pay deposited funds upon demand.

69


December 31, 2009

3. DEPOSITS AND INVESTMENTS (continued)

B. INVESTMENTS

The Parish had the following investments and maturities:

General Obligation Money j Market Fund \ Louisiana Asset Management Pool (LAMP)

MBIA Investments

TOTALS

Fair Value

$4,388,676

22,003,557

7,377,334

$33,769,567

Matures in less than 1 year

$4,388,676

22,003,557

7,377,334

$33,769,567

For an investment, custodial credit risk Is the risk that, in the event of a failure of the counterparty, the entity will not be able to recover the value of its investments or collateral securities that are in possession of an outside party. Investments In external investment pools are not exposed to custodial credit risk because of their natural diversiflcation and the diversification required by the Securities and Exchange Commission.

LAMP, a local government Investment pool. Is administered by LAMP, Inc., a non-profit corporation organized under the laws of the State of Louisiana, which was formed by an initiative of the State Treasurer In 1993. While LAMP is not required to be a registered investment company under the Investment Company Act of 1940, its Investment policies are similar to those established by Rule 2-a7, which governs registered money mari<et funds.

The primary objective of LAMP is to provide a safe environment for the placement of public funds In short-temi, high quality investments. The LAMP portfolio includes only securities and other obligations in which local governments in Louisiana are authorized to invest. Accordingly, LAMP investments are restricted to securities issued, guaranteed, or back by the U.S. Treasury, the U.S. Government, or one of its agencies, enterprises, or instrumentalities, as well as repurchase agreements collateralized by those securities.

The dollar weighted average portfolio maturity of LAMP assets is restricted to not more than 90 days, and consists of no securities with maturity in excess of 397 days. The fair value of investments is determined on a weekly basis to monitor any variances between amortized cost and fair value.

For purposes of determining participants' shares, investments are valued at amortized cost, which approximates fair value. LAMP is designed to be highly liquid to give its participants immediate access to their account balances. LAMP has a Standard & Poor's Rating of AAAm.

The Parish contracts MBIA Asset Management Group to administer the investment of Road Sales Tax District 2 bond proceeds. At December 31 the Parish Investments with MBIA consisted entirely of US Instrumentality recorded at fair value. All securities have a purchase dates during 2009 and mature at various dates during 2010 with a final maturity date less than a year from the purchase date.

70


December 31, 2009

3. DEPOSITS AND INVESTMENTS (continued)

B. INVESTMENTS (continued)

Interest rate risk is the risk that changes in maritet interest rates will adversely affect the fair value of an investment. Generally, the longer the maturity period of an investment, the greater the sensitivity of its fair value to changes in martlet interest rates. The Parish does not have a formal Investment policy that limits investment maturities as a means of managing its exposure to fair value losses arising from Increasing Interest rates. The investments held by the Parish mature in 12 months or less.

Credit risk is the risk that an issuer of an investment will not fulfill its obligation to the holder of the investment. This is measured by the assignment of a rating by a nationally recognized statistical rating organization. The Parish does not have an additional credit risk policy.

4. RECEIVABLES

The following is a summary of receivables:

Revenue Type Govemmental Funds

Enterprise Funds

Internal Service Fund

Ad valorem taxes $ 15,713,572 Sales and use taxes 426,813 State Grants 1,272,036 Federal Grants 2,771,859 Insurance Refijnds Due 450,000

Special Assessments Due 275.570 Due from other Govemmental Units 124,284 Accounts 705,968 $8,523 ,. $23,336.

$ 21,740,102 $8,523 $23,336

71


December 31, 2009

5. CAPITAL ASSETS

Capital asset activity for the year was as follows:

Cost of Capital Assets:

Land

Construction In Progress

Capital Assets Non-depreciable

Buildings

Roads

Bridges

Drainage & Other Improvements

Pumps

Sewerage

Library Collection

Equipment & Fumiture

Vehicles & Equipment

Total Capital Assets - Depreciable Total Cost of Capital Assets

Accumulated Depreciation:

Buildings

Roads

Bridges


Pumps

Sewerage

Library Collection

Equipments Furniture


Total accumulated depreciation

Net Depreciable Capital tesets Net Capital Assets

Balance 12/31/08

RESTATED

$ 2,033,748

,3,195,877

5,229.625

23,502,811

76,760,995

12,011,170

2,305,151

28,775,542

1,293,346

2,762,794

7,385,421

2,702,247

157,499,477

$162,729,102

Beginning Accumulated

$ (4,576,592)

(52.934,777)

(6,958,571)

(608,570)

(26,143,699)

(25,867)

(2,211,742)

(4,960,341)

(1,647,128)

(100,067,287)

57,432.190 $ 62.661,815

Additions

$ 13,255

11,923,245

11,936,500

3,070,584

3,469,028

-378,029

-434,407

533,685

1,418,328

9,304,061

$21,240,561

Depreciation Expense

$ (622,359)

(5,488,031)

(208,219)

(153,299)

(493,357)

(300,854)

(469.094)

(464.336)

(8,199,549)

1,104.512

Deletions & Adjustments

$ (3,000)

(589,044)

(592,044)

(5.504,104)

90,000

1,179,283

(265,500)

(1,267,480)

(3,760,992)

3.755,510

(5.773,283)

$ (6,365,328)

$ 833,907

' 2,727.972

(2,719,973)

841,907

(4.931.376)

Balance 12/31/09

$ 2,044,003

14,530,079

16.574.082

21,069,291

80,320,023

13,190.453

2,417,680

28.775.542

25,866

3,197,201

4,158,114

7,876,085

161,030,255

$ 177,604,337

Ending Accumulated

$ (4,365.044)

(58,422,808)

(7,166.790)

(761,869)

(26,637,056)

(25,867)

(2,512,596)

(2,701,462)

(4,831,437)

(107,424,929)

53,605,326 $ 70.179,408

72


December 31, 2009

5. CAPITAL ASSETS (continued)

The beginning balance of capital assets was restated for the addition of the assets of the Library (a blended component unit) as follows:

Cost of Capital Assets:

Land

Construction in Progress

Capital Assets Non-depreciable

Buildings

Roads

Bridges


Pumps

Sewerage

Library Collection

Equipment & Furniture


Total Capital Assets - Depreciable Total Cost of Capital Assets

Accumulated Depreciation:

Buildings

Roads

Bridges


Pumps

Sewerage

Library Collection

Equipment & Fumiture


Total accumulated depreciation

Net Depreciable Capital Assets Net Capital Assets

Balance 12/31/08

$ 1369,718

2,424.599

3.794.317

17,716,602

76,760,995

12,011,170

2,305,151

28,775,542

1,293,346

5,856,795

2,578,877

147.298,478

$151,092,795

Ending Accumulated

$ (4,226,375)

(52.934,777)

(6,958,571)

(608,570)

(26,143,699)

(25,867)

(3,875.462)

(1.579.009)

(96,352.330)

50.946.148 $54,740,465

Library Additions

$ 664,030

771.278

1,435,308

5,786,209

2.762,794

1,528,626

123,370

10,200.999

$11,636,307

$ (350,217)

(2.211,742)

(1084,879)

(68,119)

(3,714,957)

6,486,042 $7,921,350

Balance 12/31/08

RESTATED

$ 2,033,748

3,195,877

5,229,625

23,502,811

76,760,995

12,011,170

2,305,151

28,775,542

1,293.346

2.762,794

7,385,421

2,702,247

157,499.477

$ 162,729,102

Beginning Accumulated

$ (4,576.592)

(52.934,777)

(6,968,571)

(608,570)

(26,143,699)

(25,867)

(2,211,742)

(4,960,341)

(1,647,128)

(100,067.287)

57,432,190 $ 62.661,815

One of the buildings owned by the Parish suffered extensive damage caused by hurricanes during 2008. As of the report date the Parish Is trying to sell the building as is and was appraised at $63,800. As a result of the damages, an impaimnent loss of $444,361 was recorded in the current year as an adjustment to buildings.

73


December 31, 2009

5. CAPITAL ASSETS (continued)

Depreciation expense was charged to governmental activities functions as follows:

General Govemment Public Safety Public Worits Health & Community Culture & Recreation

$

$

364,578 259,210

6,683,951 223,755 668,055

8,199,549

Sewerage - Enterprise Funds: Balance 12/31/08 Additions Deletions

6. LONG-TERM DEBT

A summary of changes in long-tenn debt is as follows:

Governmental Activities:

Balance 12/31/08

Obligations Retired Additions

Balance 12/31/09

Balance 12/31/09

501-Marydale

502-Bracato/Alidore 503-Sewerage Dist. 14 - Dugas 504-Rita Sewerage 505 - Marydale Sewerage

Total Cost of Capital Assets

501-MaTydale 502-Bracato/AI idore 503-Sewerage Dist. 14 - Dugas 504-Total Rita 505 - Marydale Sewerage

Total accumulated depreciation Net Capital Assets

$ 667,226 2,407,987

181.981 947,051

$ 4,204.245

-

---

1.267.481

$1,267,481

-

---

-

$667,226 2.407,987

181,981 947,051

1,267,481 $5,471,726

477,438 1,179,540

134,665 230,985

$2,022,628

$2,181,617

26,689 96,320 7,279

41,733 51.733

$223,754

$1,043,727

-3 --

$3

$(3)

504,127 1.275,863

141,944

272,718 51,733

$2,246,385 $3,225,341

due within one year

Bonds Payable

Community Disaster Loan

OUier Liabilities:

Compensated Absences

Totals:

$ 38.555,000

5,462,053

($ 2.485,000)

-

$ -

-

$ 36,120,000

5,462,053

$ 2.580,000

-

1 472,278

$44,489,331

(40,372)

$(2,525,372)

28,300

$28,300

460,206

$42,042,259

59,902

$2,639,902

The compensated absences liability will be liquidated by the fund and department by which the employee is compensated.

74


December 31, 2009

6. LONG-TERM DEBT (continued)

Security for the payment of bonded debt is as follows:

Public Improvement Revenue Bonds, Series 2008

Road Bonds, Series 2001

Road Bonds, Series 2001-B

Road Bonds dated March 1, 2005

Public Improvement Sales Tax Bonds, Series 2009

Public Building Bonds dated May 31, 2005

Outstanding

$ 9,640,000

1,590,000

1,035,000

14,385,000

7,765,000

1,705,000

$36,120,000

Secured by

V % 20 year Sales taxes collected in Road Tax District 2

Excess annual revenues above statutory payments of the General Fund

Excess annual revenues above statutory payments of the General Fund Excess annual revenues above statutory payments of the General Fund

Sales taxes collected in Road Tax District 3 5 & 6.

Excess annual revenues above statutory payments of the General Fund

1

COMMUNITY DISASTER LOAN

With Resolution 05-247, adopted October 25, 2005 the Council approved the application for participating In the Community Disaster Loan Program administered by the Federal Agency - Department of Homeland Security for aid in relief from loss of revenue from the disasters of Hurricanes Katrina and Rita. The loan is considered a promissory note and the local govemment must pledge collateral security. The Parish has pledged revenues for each fiscal year while any portion of the note is outstanding, after provision has been made for the payments required In connection with any outstanding bonded indebtedness. The term of the loan is 5 years but may be extended. Payments of principal and interest may be deferred until the end of the 5 year period. Interest - computed as the US Treasury rate for 5-year maturities on the date the Promissory Note is executed - accrues on the funds as they are disbursed. The Agency may cancel repayment of all or part of the loan If the revenues in the 3 fiscal years foltowing the fiscal year of the disaster are insufficient to meet the operating budget because of disaster related revenue losses and un-reimbursed disaster related operating expenses or by Legislative Action. Currently there is legislation to cancel repayment of the loan and consider the funds a grant, and consequently we did not accrue interest at the end of this year.

75


December 31,2009

6. LONG-TERM DEBT (continued)

BOA/DS PAYABLE;

Outstanding bonded debt is comprised of the following individual issues:

$3,000,000 of Road Bonds, (Series 2001) dated November 1, 2001, due in varying annual Installments of $170,000 to $310,000, plus interest at 5.25% due in semi-annual Installments through January 2015.

$2,000,000 of Road Bonds, (Series 2001-B) dated December 1,2001, due in varying annual installments of $120,000 to $200,000, plus interest at 5.25% due in semi-annual installments through January 2015.

$2,500,000 of Public Building Bonds dated May 31, 2005, due In varying annual installments of $105,000 to $315,000, plus varying interest at 4.1% due In semi-annual Installments through January 2015.

$15,000,000 of Road Bonds, (Series 2005) dated March 1, 2005, due in varying annual installments of $200,000 to $2,820,000, plus varying interest at 3.0% to 4.5% due In semi-annual installments through January 2025.

$9,650,000 of Public Improvement Sales Tax Bonds, Series 2007 dated October 1, 2009, due in varying annual Installments of $655,000 to $1,500,000, plus varying interest at 3.84% due in semi-annual installments through March 1, 2015.

$10,000,000 of Public Improvement Revenue Bonds, Series 2009 Dated October 15, 2009, due in varying annual installments of $365,000 to $630,000, plus varying Interest at 3.0% to 5.2% due in semi-annual Installments on May 1 and November 1 through 2023.

$1,590,000

$1,035,000

$1,705,000

$14,385,000

$ 7,765,000

$9,640,000

The annual requirements to amortize all bonds outstanding are as follows:

Total Principal Total Interest

2015-2019 2020-2024 2025-2027

$2,580,000 2,685,000 2,790.000 2,915.000 3,040,000 8.215.000 8,840,000 5,055,000

$36,120,000

$1,550,604 1,447,159 1,337,211 1.223,803 1,104,677 4.323,866 2,530,796

385,694 $13,903,809

Total Pa^nents

$4,130,604 4.132,159 4,127,211 4,138,803 4,144,677

12,538,866 11,370,796 5,440,694

$50,023,809

76


December 31, 2009

7. INTERFUND RECEIVABLES AND PAYABLES

Due to and from other funds are listed by fund at year end are as follows:

fiârfdl*f.ifiifSMitJk

General Fund

General Fund

General Fund

General Fund

General Fund

Solid Waste Fund

Royalty Fund

Royalty Fund

Library Commission Fund

RSTD2 Construction

Non-Major Gowmmental Funds

Non-Major Governmental Funds

Non-Wajor Govemmental Funds


Non-Major Govemmental Funds

Internal Service Fund

$ 407.757

868,661

399,826

5,492.679

241.898

876,931

1,909.198

719,520

417,082

237,589

2,565,185

26,645

43,263

38,283

33,373

161,936

[fgSgI*l]3(%IiIi&

Payroll Clearing Account

Pooled Cash Account

Civil Defense


Enterprise Funds

Pooled Cash Account

Pooled Cash Account

Building and Maintenance Fund

Pooled Cash Account

Pooled Cash Account

Pooled Cash Account

Building & Maintenance

General Fund

Payroll Clearing Account

Head Start CACFP Fund

Pooled Cash Account

$ 14,439,826

8. INTERFUND TRANSFERS

Transfers to and from are listed by fund at year end are as follows:

' m i ^ h i / ^ ^ General Fund

General Fund

Royalty Fund

Civil Defense Fund

RSTD2 Cons^ction




Non-Major Go\«mmental Funds


$30,217

298,473

1,225,070

40,165

3.320,110

1,074.425

5,815,864

161,199

1,579,720

10,866,808

'ulidli]^j^(£lififlitdiiB

Royalty



General Fund


General Fund

Royalty

RSTD2 Constmction

Library Fund


!

$ 24,412,051

77


December 31, 2009

9. FUND DEFICITS

The following individual funds have deficits that are expected to be eliminated by operations and transfers in the next year:

' ™ ™ ^ " ™ " ' B

Non-Major Special Revenue Funds

IV-D Grant Fund

Health Activity |

CACFP-OCA

Weatherization |

ARRA Funds |

Non-Major Capital Projects Funds |

Construction RSTD 3, 5, 6

Capital Projects |

Non-Major Enterprise Funds |

Dugas Sewerage |

1 $

$

$

$

$

16,709 1

471

2,344

64,677 1

22,795 1

^ 1 $

$

637,848

537,280 j

1 $ 23,447 1

10. EXCESS EXPENDITURES OVER APPROPRIATIONS

The following individual funds had actual expenditures over budgeted expenditures:

Non-Major Special Revenue Funds: |

Criminal Jury |

Criminal Court Fund |

Drug Court - Supreme Court {

Head Start Child/Adult Food Program

Child Adult Care Food Program |

Christmas Tree Program |

Final Budget

t 48,075

648,110

474,292 1

150,000 1

24,682 1

18,696 1

Actual Amounts

54,614

721,422

495,874

179,578 i

246,073 i

25,774 j

Variance

(6,539)

(73,312)

(21,582)J

(29,578)

(1,391 1

(7,078)

%

-14%

-12%

-5% 1

-20% [

-6% t -38% 1

78


December 31, 2009

11. DEFERRED COMPENSATION PLAN

The Parish offers Its employees a deferred compensation plan created in accordance with IRS Code Section 457. The plan is available to all employees and pemfitts them to defer a portion of compensation until future years. The deferred compensation plan Is available to employees until termination, retirement, death, or an unforeseeable emergency. All amounts of compensation deferred under this plan, all property and rights purchased with those amounts, and all income attributable to those amounts, property, or rights are (until paid or made available to the employee or beneficiary) held In trust for the exclusive benefit of the participants and their beneficiaries, and the benefits may not be diverted to any other use.

It Is the opinion of the Parish that it has no liability for losses under the plan but does have the duty of due care that would be required of an ordinary prudent investor. The assets of the plan are managed by the trustee (Security Benefit). In accordance with GASB Statement No. 32, Accounting and Reporting for IRS Code Section 457 Deferred Compensation Plans, the Parish does not account for the assets and related liabilities in an agency fund.

12. SALESTAXES

7/10 % FOR SOLID WASTE COLLECTION As of August 1, 1986 a one percent sales tax within Lafourche Parish was approved by the voters. The sales tax proposition provides that the net proceeds of the tax (after paying necessary and reasonable costs and expenses of collecting and administering the tax) are to be dedicated and used to pay the cost of constructing, acquiring, maintaining, and operating solid waste collection and disposal facilities and closing gartiage dumps for the Parish. The tax was reduced to 7/10 per cent In November 1996. The net proceeds are deposited in the Solid Waste Fund.

1/2% FOR ROAD SALES TAX DISTRICT 2 Authorized by a special election on March 31, 2007, a twenty-year one-half percent sales tax in Road Sales Tax District 2 was approved by the voters, to be effective January 1, 2009. The sales tax proposition provides that the net proceeds of the tax (after paying necessary and reasonable costs and expenses of collecting and administering the tax) are to be dedicated and used to pay the cost of constructing. Improving and maintaining public roads, bridges and drainage wori<s in the said District. The tax is also authorized to pay bonded debt incurred for such capital projects. The net proceeds are deposited in the Road Sales Tax District 2 Fund.

1% FOR ROAD SALES TAX DISTRICT A Authorized by a special election on March 31, 2007, a twenty-year one percent sales tax in Road Sales Tax District A was approved by the voters, to be effective October 1, 2007. The sales tax proposition provides that the net proceeds of the tax (after paying necessary and reasonable costs and expenses of collecting and administering the tax) are to be dedicated and used to pay the cost of constructing, improving and maintaining public roads, bridges and drainage worths in the said District. The tax is also authorized to pay bonded debt Incurred for such capital projects. The net proceeds are deposited in the Road Sales Tax District A Fund.

13. RISK MANAGEMENT

The Parish Is subject to various risks of loss related to theft of, damage to, and destruction of assets; error and omissions; injuries to employees; natural disasters; and wori<er's compensation claims. The Parish has purchased commercial liability insurance to cover risks of loss related to torts or negligence by employees and council members. Commercial insurance has also been obtained to cover risk of damages to or theft of computer equipment, boilers and other machinery, employee's health insurance, and general liability claims. Claims have not exceeded insurance coverage in any of the past three years.

79


December 31, 2009

13. RISK MANAGEMENT (continued)

The Wortcer's Compensation Fund - an Internal Service Fund - was established to account for and finance its risk in that area. A commercial insurance policy is purchased for claims in excess of $10,000 with a $300,000 limit per occurrence to a maximum coverage of $1,000,000. All funds participate in the internal service fund and make payments based on estimates of the amounts needed to pay prior and cunrent year claims and reserves necessary for anticipated losses. The estimated claims liability is provided by the third party claims administrator and includes claims incun'ed but not paid and claims incurred but not reported and out of pocket expenses. The estimated claims liability and the changes in claims liabilities for the past 3 years are:

YEAR

2009

2008

2007 ( _ _ _ _ _ _ _ ™ _ „

BEGINNING BALANCE

$51,548 i

*51,548J

$58,605 1

CLAIMS AND CHANGES IN

ESTIMATE

$264,341

83.807 1

299,862

PAYMENTS

$(191,904)

(83,807)

(306.919)

ENDING BALANCE

$123,985

$51,548 1

$51,548 j 1

14. COMMITMENTS AND CONTINGENCIES

The Parish receives funding under grants from various Federal and State agencies. These grants specify the purpose that the monies are to be used and such grants are subject to audit by the granting agency or Its representative. If the grant monies received are not expended, the Parish may be required to reimburse the granting agency.

The Parish is currentiy involved in several litigation matters. In the estimation of management and legal council, the final settlement of these matters will not have a material adverse effect on the financial condition of the Parish.

The Parish is engaged in various construction and capital projects at year-end. Various commitments with contractors are as follows:

PROJECT DESCRIPTION

Lewistown Sewer Rehabilitation Project Rita Sewer Rehabilitation Project Marydale Sewer Rehabilitation Project Headstart Building Small Dredge Maritime Grant Lockport Library Thibodaux Library RSTD2 Maintenance Contract RSTDA Maintenance Contract LeBlanc Dr. Drainage Improvements Leighton Pump Station Cote Blanche Bridge Parr Pump Station

2009 EXPENDITURES

169,198

1,261,094 174,928

1,733,700 49.271

219,217 259.343 230,857 628,884

REMAINING COMMITMENTS

$225,070 81.900

568,457 74,365

2,177,665 700,000

33,305 2,162,700

347,304 1,409,160

15,721 680,852

1,795,820 1 128.408

80


December 31, 2009

14. COMMITMENTS AND CONTINGENCIES (continued)

Road Projects: Project 5-1 (Lefort Bypass) E51 St & E52nd Street Drainage Project Laurel Valley Road Project Mary Beth Bridge Proiect Ainoort Conidor Project East 94"' Street Extension

917,150 1 4,692 4.734

137,436 345,350 400.000

613 200,000

12.272 6,336,538 $ 11,496.398

15. RESTATEMENT OF NET ASSETS AND FUND BALANCES

During 2009, the Council, through resolution passed in 2008, acquired custody of cash, investments and all other assets and liabilities maintained and operated by the Library Board. At this time the Council began perfomning accounting and investing functions previously perfomned by the Library Board of Control. Fund balance and net assets of the Library Commission Fund (a non-major Special Revenue Fund) at December 31, 2008 have been restated as a result of the merger of the Library Board's governmental activities and General Fund with the Council's governmental activities and special revenue fund.

Furthemnore, ad valorem taxes and the related state revenue sharing previously recognized as revenue by the Board in the period for which levied, are recognized by the Council in the year the taxes are due and payable, in accordance with the Council's existing revenue recognition accounting policies. Also in accordance with the Council's accounting policies for payments to vendors that reflect costs applicable to future periods as prepaid items in the Fund Financial Statements and Govemment-Wide Financial Statements.

Fund balance of the Library Commission Fund and net assets were restated as follows

1 Beginning of year

1 Change in reporting entity I Beginning of year, restated

Fund Balance -Library Commission

Fund

1 $600,565 1 12,372,100

1 $12,972,665

Net Assets -Governmental

Activities

i $ 61,734,403 1 20,302,315

1 $82,036,718

81


December 31, 2009

15. RESTATEMENT OF NET ASSETS AND FUND BALANCES (continued)

The following restatements were made to beginning fund balances:

Fund Balance

Beginning of year

Change in estimate of receivable and/or payable set up in prior year

Beginning of year, restated

Major Fund - Civil Defense Fund

$1,079,932

(418,255)

$661,677

Non-Major Fund -FEMA Acquisition

$412,876

(245,852)

$167,024

Non-Major Fund -Drainage

Maintenance

$2,494,978

149,501

$2,644,479

The following restatements were made to net assets of the Morristown Community Sewerage Enterprise Fund:

Net Asset

Beginning of year

Reclassify assets from Special Revenue Fund to Enterprise Fund

Beginning of year, restated

Non-Major Enterprise Fund -

Morristown Sewerage

$(9,812)

1,267,480

$1,257,668

The following adjustment was necessary to the Library Commission Fund (a blended component unit audited by other auditors) Interfund transfer account to merge the accounting for capital outlay into the Parish system:

Transfers out to Capital Projects Fund

I On Component Unit Financials j Adjustment to transfer out

1 On Primary Government Financials

1 $147,539

1 1,432,181 r ^ -—^^-^^ jQj2Q

82


December 31, 2009

16. COMPONENT UNIT - NOTES TO THE FINANCIAL STATEMENTS

The balances of deposits are as follows:

1 Time Deposits

\ Certificates of Deposit j Total deposits

1 1 Exposed to custodial credit risk i

1 Covered by pledged securities

Reported Balance

1 $129,300,705 1 2,392,981

n^^"Tr31,693,686 [ - - ' — ^

1 r '" ^ ~ r^

Bank Balance

1 $129,648,638

1 2,392,981

1 $132,041,619

1 ! $126,810,560

i riM26^8ia560"

Investment balances for the component units are classified as follows:

r INVESTMENT TYPE F R E P O R T E D VALUE [FAIR VALUE 1 Certificates of Deposit I $2,392,981 I $2,392,981

1 LAMP 1 5,870,436 ! 5,870,436

1 Short - term investments 1 2,860,992 | 2,860,992 1 Treasury Notes 1 4,202,379 I 4,202,379

1 Other (Bovernmental Securities i 8,953,576 I 8,953,576

$25,320,178 1 $25,320,178

A summary of capital assets for component units follows:

COST OF CAPITAL ASSETS: Balance 12/31/2008

Additions Deletions Balance 12/31/2009

Land Construction in Progress Total non- depreciated Facilities Equipment Total depreciated

Total Cost ACCUMULATED DEPRECIATION: Facilities Equipment

Total accumulated depreciation NET CAPITAL ASSETS

$4,323,915 15,160,437 19,484,352

254,689,421 95.220,397

349,909,818 369.394,170

$5,279,475 7,098,849

12,378,324 14,921,677 5,453.154

20,374,831 32.753.155

$(2,920) (1,932,681) (1,935.601)

168,529 (1.691.858^ (1,523,329) {3,458.930i

$9,600,470 20,326,605 29.927.075

269,779,627 98.981.693

368,761,320 398.688.395

155.479.034 14,832,845

mMi,m $199,082,291

14,562,548 1.249,859

15.812.407 $16,940,748

(1,862.446) (104,056)

(1,966,502) $(1,492,428)

168.179.136 15,978,648

184,157.784 $214,530,611

83


December 31, 2009

16. COMPONENT UNIT - NOTES TO THE FINANCIAL STATEMENTS (continued)

Several component units have year-ends that are different from the primary government reporting entity. The following summaries of bond transactions, annual debt requirements and bonds payable by individual issues are presented as of and for the various year ends of the component units.

The following is a summary of changes in long-term debt for the component units:

Balance 12/31/2008 Additions Retirements Balance 12/31/2009

General Obligation Bonds Special Revenue Bonds

Total Government Tax-Exempt Water Revenue

Total Business Type Capital Leases Loans Payable Compensated Absences Total Long Term Debt

$3,010,000 945,000

3,955,000 16,075,004 28,491.085 44,566,089

129,912 4,473,635

233,696 $53,358,332

$ --

9,291 -

9.291 _ -

1.301 $10,592

$(177,000) (95,000)

(272,000) (8,250,010) (1,447.581) (9.697,591)

(76.223) -

(423) $(10,046,237)

$2,833,000 850,000

3,683,000 7,834,285

27,043,504 34,877,789

53,689 4,473,635

234,574 $43,332,687

The following is a summary of the restatement of beginning net assets:

TOTAL NET ASSETS REPORTED - BEGINNING BALANCE $ 346,462,653

COfvlPONENT UNITS NOT LONGER INCLUDED IN THIS REPORT Library Commission Fund (17,283,854)

COMPONENT UNITS ADDED TO THIS REPORT LAT Workforce Investment Board, Inc. 13,976

Miscellaneous Adjustments: 143,545 RESTATED BEGINNING BALANCES OF NET ASSETS $ 329,336,320

84

Requifêd Supple^nenfal

GOVERNMENT

70 XI

° 3 (& Z3 D)

o 0

0

0 * ^

i u

o '"x:ÔFLOV)^V

O c

LAFOURCHE PARISH GOVERNMENT Required Supplementary Information

Budget Comparison Schedule - Fund #001 General Fund

REVENUES Taxes:

Ad Valorem Gaming and Alcohol Franct ise Severance

Charges for Services: Licenses & Permits

Intergovemmental: Federal Government State of LA:

Ottier State Grants State Stiared Revenue State in Lieu of Taxes

Total State of LA

General Govemment: Ctiarges for use of assets Inspection fees

Fines and Forfeitures: Court Fines Civil Case Fees

Investment Eamings

Other: Oil & Mineral Leases Miscellaneous Allocation Revenue - Finance

Total Revenues

EXPENDITURES Current - General Govemment:

Legislative: Personal sen/ices and benefits Professional services Operating services Ottier services Supplies Allocation

Judicial: Personal sen/ices and benefits Professional services Operating sen/ices Ottwr services Supplies Miscellaneous

Original Budget

$ 1,329,445 1,269,700

640,800 850,000

4,089,945

1,985,560

Final Budget

$ 1.555,445 1.269,700

640,800 850,000

4.315,945

1,985,560

Actual Amounts

$ 1,596,464 1,125,352

906,661 913,554

4,542,031

2,072,008

Variance + /(-)

$ 41,019 (144,348) 265,861 63,554

226,086

86,448

Schedule 1.1

1,985,560 1,985,560

990,104

2.072,008

42,000

86,448

(948,104)

2,983,980 114,190 346,000

3,444,170 3,444,170

12,500 6,300

18,800

41,000 10,000 51,000

40,000

20,000 3,500

33,000 56,500

9,685.975

5,281,687 114,190 358,300

5,754,177 6,744,281

34,350 6,300

40,650

48,000 10,000 58,000

10,000

20,000 3,500

33,000 56,500

13.210,936

350,735 112,268 358,287 821,290 863,290

38,135 981

39,116

56,897 12,004 68,901

2,791

4,640 32,323 10,821 47,784

7,635,921

(4,930,952) (1.922)

(13) (4,932,887) (5,880,991)

3,785 (5,319) (1,534)

8,897 2,004

10,901

(7,209)

(15,360) 28,823

(22,179) (8,716)

(5,575,015)

342,359 114,000

4,800 107,544 12,150 20,000

600,853

1,681,705 97.310

735 60,200 18,795 53,000

1,911,745

345,447 114.000

4.867 120,058 12,150 4,330

600,852

1,655,705 95,810

735 60,200 50,295 49,000

1,911,745


85

310,972 55,024 5,192

88,694 5,956

-465,838

1,670,576 89,008 4,406

99,913 21,163 29,262

1,914,328

34,475 58,976

(325) 31,364 6,194 4,330

135,014

(14,871) 6,802 (3,671)

(39.713) 29,132 19,738 (2,583)

(continued)


Budget Comparison Schedule - Fund #001 General Fund

Elections/ Registrar of Voters Personal services and benefits Operating services Other services Supplies Miscellaneous

Finance and Administrative Personal services and benefits Professional services Operating services Other services Supplies Miscellaneous

Executive Personal services and benefits Professional services Operating services Other sen/ices Supplies

Capital outlay

Purchasing Personal services and benefits Operating services Other services Supplies

Property & Risk Management Personal services and benefits Professional services Operating sen/ices Other services Supplies

Human Resources Personal sen/ices and benefits Professional services Operating services Other services Supplies

Civil Service Personal ser\^ces and benefits Operating sen/ices Other sen/ices Supplies

Original

Budget

69,981

3,550 9,950

15,200

85,500

184,181

447,678 6,000

2,800 201,202

28,200 23,000

708,880

328,676

10.000 6.600

40,710

45,600

Final

Budget

70,217 3,550

9,843

15,071 85,500

184,181

447,885

6.000 2,800

182,916 42,278 23,000

704.879

326.959 10,200

15,199 49,764

30,434,

Actual Amounts

61,025

1,345

7,865 7,142

732 78,109

429,952

4,000 597

106.522 41,414 17,863

600,348

306,470 6,092

5.919 40,144

19,865

Schedule 1.1

Variance + /(-)

9,192

2,205 1,978

7,929

84,768 106,072

17,933

2.000 2,203

76,394 864

5,137

104,531

20,489

4,108 9,280

9,620

10,569

431,586 12,000

443,586

432,556 12,030

378,490 11,830

444,586 390,320

54,066 200

54,266

62,071

170 1,900 2,400

66,541

63,438

10,300 -

19,371

9,150 102,259

246,066 13,900 2,398

22,326

28,250 312,940

80,053

-10,835

12.650

59,471 170

4,500 2,400

66,541

63,438 15,000

200 11,776 11,845

102,259

247,067 13,025

2,398 22,683

27,767

312.940

80,824

67 10,341

12,306

56,997

67 1,111 2,377

60,552

58,724 11,010

67 10,289 11,738 91,828

221,262 5,675

693 18,432

13,007

259,069

67,830

67 4,012 3.119

2,474

103 3,389 23

5,989

4,714

3,990 133

1,487 107

10,431

25,805 7.350

1,705 4,251

14,760 53,871

12,994 -

6.329

9,187 103,538 103,538 75,028 28,510

(continued)


86


Budget Comparison Schedule - Fund #001 General Fund For the Year Ended December 31, 2009 Schedule 1.1

Original Budget

Final Budget

Infomiation Technology Personal sen/ices and benefits Professional serwces Operating services Other services Supplies

Planning & Zoning Personal ser nces and benefits Professional services Operating services Other sen/ices Supplies

Other Departments Personal services and benefits Professional services Operating services Other services Supplies Miscellaneous

Total General Govemment Public Safety:

Personal sen/ices and benefits Professional sen/ices Operating services Other services Supplies Miscellaneous

Capital Outlay

Public Works: Personal services and benefits Professional services Operating services Other services Supplies Miscellaneous

Community Services/Grants/Community Agent Personal services and benefits Professional seivices, Operating sen/ices Other services Supplies Miscellaneous

159,250 6,500

11,400 50,083 12,650

239.883

386,619 100,000

5,700 36,957 15,000

544,276

180,377

4,500 8,484 6,500

199,861 5,406,643

169,634 156,045 145,500

500 219,480

1.412,200 2.103,359

2,103,359

159,784 6.500 9,926

50,851 12,822

239,883

386,643 100,910

3,790 37,933 15,000

544,276

180,377

4,500 8,560 6,424

199,861 5,403,511

170,317 131,147 144,328

500 192,722

1.424,596 2,063,610

6,750 2,070,360

Actual Amounts

124,790 6,051 8,608

36,978 6.007

182.434

311,743 152,802

1,897 16.647 13.324

496.413

166,024 24

200 (176,211)

724 20,431 11,192

4,613,629

157.890 78,417 98,421 4,808

153,222 1,432,222 1,924,980

1,924,980

Variance + /(-)

34,994 449

1,318 13,873 6,815

57,449

74,900 (51.892)

1,893 21,286

1,676 47,863

14,353 (24)

4,300 184,771

5,700 (20.431) 188,669 789,882

12,427 52,730 45,907 (4,308) 39,600 (7.626)

138.630 6,750

145,380

578,604 26,200 7,500

16,855 10,500

-639,659

138.509 41.400 5.500

16,662 15,450 42,000

259,521

578,604 983,087

4,028 19,240 12,071

515 1,597,545

135,534 43,624

3,500 18,685 21,477 42,000

264,820

430.935 8,604

56,451 19,952 10,185

515 526,642

127,625 2.224

89 14.523 2,133

38,314 184,908

147,669 974,483 (52,423)

(712) 1,886

-1,070,903

7,909 41,400

3,411 4,162

19,344 3,686

79,912 (continued)


87


Budget Compar ison Schedule - Fund #001 General Fund

Economic Development Personal senflces and benefits Professional services Operating services Other sen/ices Supplies

Original Budget

96,028 6,025 1,700

148,073 57,110

Final Budget

96,028 10.025 1,700

208,887 17,000

Actual Amounts

93,486 51,200

1,168 126,082 14,262

Schedule 1.1

Variance + /(-)

2.542 (41,175)

532 82,805 2,738

308,936 333,640 286,198 47,442

Total Cunent Total Capital Outlay

Total expenditures EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES OTHER FINANCING SOURCES (USES)

Transfers In from: 108 Royalty Fund 113 Criminal Court Fund 195 Morristovim Sewerage 299 Capital Projects Fund

Total Transfers In Transfers Out to: 102 Building Maintenance 103 Roads 8t Bridges 104 Drainage & Maintenance fund 123 Civil Defense Fund 124 IV-D Grant Fund 126 Commission of Women Fund 130 Head Start Fund 142 LCAA Operating Fund 181 Coastal Zone Management Fund 299 Capital Projects Fund

Total Transfers Out Total other financing sources (uses)

NET CHANGE IN FUND BALANCE

8,718,018 12,000

8,730,018

955,957

9,663,126 18,780

9,681,906

3,529,030

7,536,357 11,830

7,548,187

87,734

(1,609,600) (6,625,111) (1,114,591) (1,609,600) (6,479,683)

(653,643) (2,950,653)

(785.901) (698,167)

2,126,769 6,950

2,133,719

(3,441,296)

-----

(180,000) (275,000) (825,000) (40,165) (7,794)

(10,000) (148,000)

(8,000) (44,568) (71,073)

40,000 -

23,901 81,527

145,428

(400.000) (275,000) (435,000) (40,165) (7,794)

(10,000) (78,000) (8,000)

(44,568) (5,326,584)

30,216 193,002 23,945 81,527

328,690

(383,794) (275,000) (194,934) (40,166) (7.794)

(10.000) (78,000) (2.750)

(44,568) (77,585)

(9,784) 193,002

-183,218

16,206 '

240,066

(1) ---

5,250 -

5,248.999

5,510,520 5.693,738 2,252,442

FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

3,260,753 3,260,753 3,012,561 248,192

$ 2,607,110 $ 310,100 $ 2,314,394 $ 2,500.634

(concluded)


88


Budget Comparison Schedule - Fund #107 - Solid Waste

REVENUES

Taxes - Sales & Use intergovernmental - Federal Charges for Services Interest Miscellaneous

Original Budget

$ 6,928.859 -

1,600 80,000

Final Budget

$ 7,181,559 198,653

1,600 2,500

-

Actual Amounts

$ 6,611,701 577,376

1,760 2,592

17156

Schedule 1.2

Variance Positive

(Nega^ve)

S (569,858) 378,723

160 92

17,156

Total Revenues

EXPENDITURES Cunent - General Government - Public Worits:

Personal services and benefits Professional services Operating services Other services Supplies Other

Total current expenditures Debt service

Total expenditures

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES

OTHER FINANCING SOURCES (USES) 299 Transfer out to Capital Projects Fund Total other financing sources (uses)


FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

7,010,459 7,384,312 7,210,585 (173,727)

7.639.463

7,639.463

(629.004)

(25.000) (25.000)

(654,004)

2,354,074

232,073 94,386

7,213,350 74,454 25,200

-

221,573 173,882

7,384,502 43,458.00 14,200.00

500

209,259 116,138

7,140,677 42,863 12,594 18,655

12,314 57,744

243,825 595

1,606 (18.155)

7.838,115 7.540,186

7,838,115 7,540,186

(453,803) (329,601)

(453,803) (329,601)

2,354,074 2,354,074

297.929

297,929

124,202

124,202

$ 1,700,070 $ 1,900,271 $ 2,024,473 $ 124,202


89


Budget Comparison Schedule - Fund #108 - Royalty Fund For the Year Ended December 31, 2009

REVENUES Intergovemmental from:

Federal State of LA

Interest

Total Revenues EXPENDITURES Current - General Govemment:

Federal Grant Match Total current expenditures

Original Budget

$ 5,410,000

127.000

5,537,000

.

Final Budget

$ 2,100,000

16.000

2,116,000

1,200,000

Actual Amounts

$ 2,330.946

12,214

2,343,160

1,200,000

Schedule 1.3

Variance Positive

(Negative)

$ 230,946

(3,786)

227,160

, 1,200,000 1,200,000

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES 5,537,000 916,000 1,143,160 227,160

OTHER FINANCING SOURCES (USES) Transfers In

181 Coastal Zone Management 316 1994 Public Improvement Bond

Total Transfers In Transfers Out to:

001 General Fund 103 Roads & Bridges Fund 104 Drainage Maintenance Fund 206 2005 Road Const Dist 3,5. & 6 Fund 299 Capital Projects Fund 314 Road Sales Tax Dist 3, 5 & 6 Bond Sinking Fund

-

Total other financing sources (uses)


FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

---

-(1,852,086) (6,975,000)

--

(892.614) (9,719,700)

(9,719,700)

(4,182,700)

4,307,079

$ 124,379

1.225,000 70

1,225,070

(40,000) (745,696)

(6,222,957) (461,255)

(2,288,027) (892,614)

(10,650,549)

(9,425,479)

(8.509,479)

5,817,930

$ (2,691,549)

1,225,000 70

1,225.070

(30,216) (745,696)

(3,160,603) (461,255) (555,696) (892,614)

(5.846.080)

(4,621,010)

(3,477,850)

8,624,196

$ 5,146,346

---

9,784 -

3,062,354 -

1,732,331 • -

4,804,469

4,804,469

5.031,629

2,806,266

$ 7,837,895


90


Budget Comparison Schedule - Fund #119 Library Commission Fund

REVENUES Taxes Intergovemmental

Federal State

Charges for Services Fines and Forfeitures Interest Other Revenues

Original Budget

$ 3.376,864

_ 104,280

9,000 6,850

140,000 15,500

Final Budget

$ 3,376,864

, 108,646

9,000 6,850

140,000 16,000

Actual Amounts

$ 4,052,781

23,816 108,461 14,077 . 11,164 30,653 97,124

Schedule 1.4

Variance Positive

(Negative)

$ 675,917

23,816 (185)

5,077 4,314

(109,347) 81,124

Total Revenues 3,652.494 3,657,360 4,338,076 680,716

EXPENDITURES Current - General Government - Culture and Recreation:

Personal services and benefits Operating sen/ices Other services Supplies

1,859,000 101,500 567,500 143,000

1,859,000 141,500 504,600 193,000

1,726,875 168,875 483,900 117,116

132,125 (27,375) 20,700 75,884

Capital outlay

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers Out to: 299 Capital Projects Fund Insurance Reimbursement

2,671,000 2,072,500

4,743,500

(1,091,006)

2,698.100 2,068,500

4,766,600

(1,109,240)

2,496,766 501,294

2,998,060

1,340,016

(1,579,720) 80,352

201,334 1,567,206

1.768,540

2,449,256

(1,579,720) 80,352



FUND BALANCES


END OF YEAR

(1,091,006)

11,872,076

(1,109,240)

12,972,665

(1,499,368)

(159,352)

12,972,665

(1,499,368)

949,888

$ 10,781,070 $ 11,863,425 $ 12,813,313 $ 949,888


91

LAFOURCHE PARISH GOVERNMENT Required Supplementary lnfon\iatk)n

Budget Comparison Schedule - Fund #123 - Civil Defense

REVENUES Intergovernmental

Federal State

Interest Other Revenues

Total Revenues

EXPENDITURES Cunênt - General Government - Public Worics:

Personal services and benefits Professional services Operating services Other services Supplies Miscellaneous

Total public works Capital outlay

Total expenditures


OTHER FINANCING SOURCES (USES) 001 Transfers In from General Fund Transfers Out to: 107 Solid Waste Fund



FUND BALANCES


END OF YEAR

Original Budget

$ 50,165 ---

50,165

180,642 -

21,200 47.178 18,000 2,000

269,020 -

269,020

(218,855)

40,165 •

-

40,165

(178,690)

1,079,932

$ 901,242

Final Budget

$ 767,370 819,636

3,000

-

1,590,006

170,525 127,959 634,186 120,773 67,847

618,406 1,739,696

-

1,739,696

(149,690)

40,165

(66,034)

(25,869)

(175,559)

1,079,932

$ 904.373

Actual Amounts

$ 920,453 382,315

2,266 (250,243)

1,054,791

'

176,193 127,959.

, 652,959 86,144 48,269

444,457 1,535,981

-

1,535,981

(481,190)

40,165

-

40,165

(441,025)

661,677

$ 220.652

Schedule 1.5

Variance Positive

(Negative)

$ 153,083 (437,321)

(734) (250,243)

(535,215)

(5,668)

-(18,773) 34,629 19,578

173,949 203,715

-

203,715

(331,500)

-

66,034

66,034

(265,466)

(418,255)

$ (683,721)


92

LAFOURCHE PARISH GOVERNMENT Required Supplementary Infomiation

Budget Comparison Schedule - Fund #201 - Road District No. 2 Construction Fund

REVENUES Intergovemmental - Local Interest Donation

Total Revenues

EXPENDITURES Current - General Government - Public Worths:

Professional sen/ices Operating sen/ices Other services

Total cun-ent Capital Outlay Debit Service

Principal Interest

Total expenditures


OTHER FINANCING SOURCES (USES) Operafing Transfers In:

106 Road Sales Tax District 2 161 Road Sales Tax District 2

Total Transfers In Operating Transfers Out

299 Capital Projects Fund Total Transfers Out



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

Original Budget

$ 30,000

30,000

-

30,000

100,000 100,000

-

100,000

130,000

9,424,680

$ 9,554,680

Final Budget

$ 250,000 30,000

102.570

382.570

492,900 1,732,669

458 2,226,027

12,158,909

14,384,936

(14,002,366)

2,989,387 3,144,549 6,133,936

(1,556,250) (1,556,250)

4,577,686

(9,424,680)

9,424,680

$

Actual Amounts

$ (5,535)

102,750

97,216

309,386

1,891 311,279

4,219,574

14,781

4,545,634

(4,448,419)

2,137,009 1,183,101 3,320,110

(161,199) (161,199)

3,158,911

(1,289,508)

9.424,680

$ 8,135,172

Schedule 1 6

Variance Positive

(Negative)

$ (250,000) (35,535)

180

(285,355)

183,512 1,732,669

(1,433) 1,914.748 7,939,335

(14,781)

9,839,302

9,553,947

(852,378) (1,961,448) (2,813,826)

1,395,051 1,395,051

(1,418,775)

8,135,172

$ 8,135,172


93

94

o

OVERNMiRT

* * * % • • • • '

LAFOURCHE PARISH GOVERNMENT Combining Balance Sheet - by Fund Type

Non-Major Governmental Funds December 31, 2009

Schedule 2.1

ASSETS Cash and Equivalents Investments Receivables Due from Other Funds Other Current Assets

Total Assets

LIABILITIES Accounts Payable Contracts and Retainage Payable Salaries and Benefits Payable Due to Other Funds Due to Other Govemmental Units Other Cun-ent Uabilities

Total Liabilities

Special Revenue

$ 110,960 8,180,797

13,618,438 2,608.473

145,596

$ 24,664,264

$ 1,104.146 63,141

587,563 6,017.635

41,388 271,787

8,085,660

$

$

$

Debt Service

3,575,872 -

48,029 1,356,889

4,980,790

--

334,947 --

334,947

$

$

$

Capital Projects

23,945 230

-50,247

-

74,422

50,498 1,085,389

-113,663

--

1,249,550

$

$

$

—

Total

134,905 11,756,899 13,618,438 2,706,749 1,502,485

29,719,476

1,154,644 1.148,530

587,563 6,466,245

41,388 271,787

9,670,157

FUND BALANCES Fund Balances and Accumulated Oefiats:

Reserved for Debt Service Resen/ed for Capital Projects Unreserved and Undesignated Total Fund Balances

16,578,604 16,578,604

4,645,843

4,645,843 (1,175,128) (1,175,128)

4,645,843

15,403,476 20,049,319

Total Liabilities and Fund Balances $24,664,264 $ 4,980,790 S 74,422 $29,719,476

95

LAFOURCHE PARISH GOVERNMENT Combining Statement of Revenue, Expenditures, and Changes in Fund Balance - by Fund Type

Non-Major Govemmental Funds For the Year Ended December 31,2009

Schedule 2,2

-~ REVENUES

Taxes: Ad Valorem Sales and Use

Intergovemmental fi'om: Federal Govemment State of LA Local Govemments

Charges for Services Fines and Forfeitures Investment Eamings Other

Total Revenues

EXPENDITURES Cunent General Govemment:

Judicial Public Safety Public Works Health & Community Services Culture and Recreation

Debt Service Principal Interest

Capital Outlay Total Expenditures


OTHER FINANCING SOURCES (USES) Transfers In Transfers Out Total other financing sources (uses)



Special Revenue

$ 14,095,124 3,226,675

7,307,865 2,171,792 1,253,618

135,247 1,091,050

95,033 385,220

29,761,624

1,542,313 -

12,685,304 8,005,798 1,102,495

--

965,705 24,301,615

5.460,009

6,386,590 (14,711.686) (8,325,096)

(2,865.087)

19,443.691 $ 16,578,604

Debt Service

$ -

-----

15,120

-15,120

j ;

-----

2,485,000 1,643,773

-4,128.773

(4,113.653)

4,174,614 (917,248)

3,257.366

(856,287)

5,502,130 $ 4,645,843

Capital Projects

$ -

--------

--

438,126 --

--

9,340,712 9,778,838

(9,778,838)

8,936,812 (81,527)

8,855.285

(923,553)

(251.575) $ (1,175,128)

Total

$ 14,095,124 3,226,675

7,307,865 2,171,792 1,253.618

135,247 1,091,050

110,153 385,220

29,776,744

1,542,313

-13,123,430 8,005,798 1,102,495

2,485,000 1,643,773

10,306,417 38,209,226

(8,432,482)

19,498,016 (15,710,461)

3,787,555

(4,644,927)

24,694,246 $ 20,049,319

96

Revenue Hunds

GOVERNMENT

;D O (D 3

' » % ,

o I c

0 0

LAFOURCHE PARISH GOVERNMENT

SPECIAL REVENUE FUNDS

101 ANIMAL CONTROL FUND The Animal Control Fund accounts for the humane care and sheltering of animals. The fund also accounts for safety issues and other control activities.

102 BUILDING AND MAINTENANCE FUND The Building and Maintenance Fund accounts for the cost of acquiring, constructing, improving, operating, and maintaining public buildings. Financing is provided by specific Ad Valorem tax, state revenue sharing, and Interest earnings.

103 ROADS AND BRIDGES FUND The Roads and Bridges Fund accounts for maintenance of Parish highways, streets, and bridges. Major financing Is provided by Ad Valorem Taxes, the State of Louisiana Parish Transportation Fund, and transfers from the Parish's Royalty Road Fund.

104 DRAINAGE MAINTENANCE FUND The Drainage Maintenance Fund accounts for the cost of acquiring, constructing, improving, maintaining, and operating the Parish drainage system. Major financing Is provided by parish wide Ad Valorem tax transfers from the Parish's Royalty Road Fund.

105 STREET LIGHT FUND The Street Light Fund accounts for the cost of acquiring, constructing, improving, and maintaining electric lights on the streets, roads, highways, alleys, and public places throughout the parish. Financing is provided by a specific Ad Valorem tax and interest earnings.

106 ROAD SALES TAX DISTRICT NO. 2 FUND The Road Sales Tax District No. 2 Fund accounts for the sales taxes collected in this District dedicated and used for the purpose of constructing. Improving, maintaining, and resurfacing public roads in this district. This tax is also authorized to pay incidental drainage costs associated with the road projects and to pay bonded debt incurred from time to time for such capital projects.

109 BOARD OF HEALTH FUND The Board of Health Fund accounts for the Parish's portion of the cost of acquiring, constructing. Improving, operating and maintaining the public health units of the Parish. Financing is provided through specific ad valorem taxes, state revenue sharing and interest earnings.

110 RECREATION FUND The Recreation Fund accounts for the cost of acquiring, constructing, improving, maintaining, and providing recreational facilities for residents of the parish. Major financing is provided by Ad Valorem taxes and state revenue sharing.

112 CRIMINAL JURY FUND The Criminal Jury Fund was established after the passing of Act 1103 by the Louisiana State Legislature which changed the method of payment of jurors in criminal cases. The law imposed additional court costs in criminal cases to provide compensation for jurors. The fund accounts for the revenues and expenditures associated with these criminal cases.

113 CRIMINAL COURT FUND The Seventeenth Judicial District Criminal Court Fund Is established under Section 571:11 of Title 15 of the Louisiana Revised Statutes of 1950, which provides that fines and forfeitures Imposed by the district courts and district attorney conviction fees In criminal cases be transferred to the Parish treasurer and deposited into a special Criminal Court Fund to be used for the expenses of the criminal courts of the Parish. Expenditures are made from the fund on motion of the district attorney and approval of the district judges. The statute also requires that one-half of the fund balance in the Criminal Court Fund at December 31 of each year be transferred to the Parish's General Fund.

97



114 SPECIAL DISTRICT NO. 1 FUND The fund was created to account for the 1.8 mills property tax beginning in 2005 through 2014 for the purpose of constructing, acquiring. Improving and maintaining lighting facilities on the streets, roads, and public places in rural areas of the Parish. The property tax is also dedicated for costs associated with the control or abatement of public nuisances of the Parish such as the destruction and disposal of abandoned or condemned properties. At least 60% of the tax shall be budgeted for public lighting purposes.

115 OFF DUTY WITNESS FUND Act 96 of the 2005 Regular General Session amended RS 15:255 to create a system for Off Duty Law Enforcement Officer Witness fees to ensure proper W2 withholding occurs. This fund was established to collect and distribute funds for off duty witness officers.

118 PLANNING COMMISSION FUND The Lafourche Parish Planning Commission Fund accounts for the planning of new subdivisions. Financing is provided by service charges and processing fees.

121 DRUG COURT-SUPREME COURT FUND This fund was created to account for the state revenue received and disbursed to the Supreme Court Drug Court for administration of the Drug Court Program.

124 iVD GRANT FUND The IV D Grant Fund was created for the child support enforcement program. The program is administered by the Department of Social Services, Office of Family Support, and Support Enforcement Services.

126 COMMISSION OF WOMEN FUND The Commission of Women Fund accounts for monies associated with conferences and workshops which address issues such as education, domestic violence, job training, women's rights and responsibilities, accomplishments of women In the Parish, employment and economic status of women in the Parish and other programs serving the best interest of the women of the Parish.

127 SENIOR CITIZEN ACTIVITY FUND The Senior Citizen Activity Fund accounts for tax proceeds used for acquiring, constructing, improving, maintaining, and/or operating public health units and providing supplemental services for senior citizens.

128 REDEDICATION FUND The Rededication Fund was created following the November 2, 2004 election. Rededication funds are transferred to this fund and dispersed accordingly.

129 HEALTH ACTIVITY FUND The fund was created to account for the maintenance of public health activities not captured within the Board of Health Fund. Funding is provided by the 2004 Rededication Fund.

130 HEAD START FUND The Head Start Fund accounts for the financial resources received from the Department of Health and Human Services to provide comprehensive health, education, nutritional, social, and other services primarily to economically disadvantaged preschool children so that the children will attain social competence.

131 CHILD/ADULT CARE FOOD PROGRAM (CACFP) - HEADSTART FUND CACFP - Head Start Is a nutrition program that accounts for the financial resources from the U.S. Department of Agriculture through the State of Louisiana Department of Education for those persons in the Head Start program. The provider is reimbursed for the meals they serve these children.

98



141 CHILD/ADULT CARE FOOD PROGRAM (CACFP) - OCA FUND CACFP is a nutrition pnsgram that accounts for the financial resources from the U.S. Department of Agriculture through the State of Louisiana Department of Education for those persons that care for children in their homes. The provider is reimbursed forthe meals they serve these children.

142 LAFOURCHE COMMUNITY ACTION AGENCY (LCAA) OPERATING FUND The Operating Fund accounts for community action resources received from the Parish and other resources not required to be accounted for In other community action funds.

143 WEATHERIZATION GRANT FUND The Weatherization Fund accounts for the financial resources received from the U.S. Department of Energy through the State of Louisiana Department of Social Services for the development, administration, and management of weatherization assistance to aid low-income persons.

144 LOW INCOME HOME ENERGY ASSISTANCE PROGRAM (LIHEAP) GRANT FUND LIHEAP accounts for the financial resources received from the Department of Energy through the State of Louisiana Department of Social Services to assist households In meeting the costs associated with heating and cooling. Participants must show financial need and meet the state Income guidelines.

150 COMMUNITY SERVICES BLOCK GRANT (CSBG) FUND The CSBG Fund accounts for the financial resources from the U.S. Department of Health and Human Services through the State of Louisiana, Department of Labor, and the Parish to provide for community based programs that assist in ameliorating the causes and consequences of poverty.

154 TEMPORARY ASSISTANCE FOR NEEDY FAMILIES (TANF) FUND TANF accounts for the financial resources received from the Department of Health and Human Services through the State of Louisiana Department of Social Services to provide temporary assistance and work opportunities to needy families.

160 ROAD SALES TAX DISTRICT A FUND The Road Sales Tax District A Fund accounts for the sales tax collections of the consolidation of Road Sales Tax Districts 3, 5 and 6. The consolidation of these districts occurred on October 1, 2007. These funds are dedicated and used for the purpose of constructing, improving, maintaining, and resurfacing public roads in this district. This tax is also authorized to pay incidental drainage costs associated with the road projects and to pay bonded debt incurred from time to time for such capital projects.

161 ROAD SALES TAX DISTRICT 2 FUND The Road Sales Tax District 2 Fund accounts for the sales tax collections of Road Sales Tax District 2. The sales tax rate change from one percent to one-half percent occurred on January 1, 2008; therefore a new fund was created to account for these monies separately. These funds are dedicated and used for the purpose of constructing, improving, maintaining, and resurfacing public roads in this district. This tax is also authorized to pay incidental drainage costs associated with the road projects and to pay bonded debt incurred from time to time for such capital projects.

181 COASTAL ZONE MANAGEMENT FUND The purpose of the Coastal Zone Management Fund is for operating and/or managing a local wetlands management program. This program is to address land loss and protect natural resources while promoting energy activities.

183 CHRISTMAS TREE PROGRAM FUND The purpose of the Christmas Tree Program Fund is to fund local wetland restoration efforts. Lafourche Parish has three sediment fences constructed out of Christmas trees. Also, this funding can be used to plant marsh vegetation.

99



184 MMS CIAP PROJECT FUND The Coastal Impact Assistance Program (CIAP) fund accounts for grant funds from Mineral Management Service. CIAP provides grants to eligible States and Coastal Political Subdivisions for purposes such as conservation, protection, restoration of coastal areas, mitigation of damage to fish, wildlife, or natural resources; planning assistance and the administrative costs of complying with CIAP; implementation of a federally-approved marine, coastal, or comprehensive conservation management plan; and mitigation of the impact of OCS activities through funding of onshore infrastructure projects and public service needs. The five projects that Lafourche Parish Government has decided on are: Maritime Forest Ridge Restoration, Small Dredge Project, LA 1 Improvements, Mississippi River Long Distance Sediment Pipeline, and Northwest Little Lake Creation and Enhancement.

185 BEACHFRONT DEVELOPMENT COMMISSION FUND The purpose of the Beachfront Develojjment Commission Is to maintain and preserve beaches for use and enjoyment of the citizens and to develop, operate and maintain recreational facilities and provide for related activities to promote recreation, outdoor activities and water sports on beaches within the District for residents of the district and vis'itoi^ to the district.

194 DOTD/DNR FUND The DNR Local Permit Office Project accounts for funding received from the State of Louisiana Department of Natural Resources to establish a local permit information and training center, where prospective applicants can meet with a permitting expert for assistance in finding out what permits they need and to help them prepare applications.

196 FEMA ACQUISITION FUND This purpose of the FEMA Acquisition Fund is to account for FEMA Projects funding the acquisition, demolition or reconstruction of repetitive flooding homes.

197 ARRA FUND The purpose of the American Reinvestment Recovery Act Fund is to account for various ARRA projects throughout the parish.

100

LAFOURCHE PARISH GOVERNMENT Combining Balance Sheet

Non-Major Special Revenue Funds December 31, 2009

101 102 103

Schedule 3.1

104 105

Animal Control ASSETS

Cash and Equivalents Investments Receivables Due from Other Funds Other Cun-ent Assets

Total Assets

LIABILITIES Accounts Payable Contracts and Retainages Payable Salaries and Benefits Payable Due to Other Funds Due to Other Governmental Units Other Current Liabilities

Total Liabilities

FUND BALANCES Fund Balances (Accumulated Deficits):

Unreserved and Undesignated Total Fund Balances (Accumulated Deficits)

106,117

Building and Roads and Drainage t\/laintenance Bridges Maintenance Street Light

$

$

$

862 5

132,342 1,146

134,355

10,365 -

2,485 -

15,388

28.238

$

$

$

2 1,416,324

38,283 105.099

1,559,708

81,657 25,786 20,147

746,165 -

873,755

$ 17

2,917,331 --

$ 2,917,348

$ 76,352 7,265

217,472 1,059,189

:

1,360,278

$ 30

3,139,374

-10,399

$ 3,149,803

$ 368,047 28,032

166,775 449,579

-

1,012,433

$ . 1,537,836

-638,796

-

$ 2,176.632

$ 53,890 ----

53,890

685,953 106,117 685,953

1,557,070 1,557,070

2,137,370 2,137,370

2,122,742 2,122,742

Total Liabilities and Fund Balances $ 134,355 $ 1,559.708 $ 2,917,348 $ 3,149.803 $ 2,176,632

(continued)

101



Schedule 3.1

106 109 110 112 113


ASSETS Cash and Equivalents Investments Receivables Due fi-om Other Funds Other Current Assets

Total Assets

LIABILITIES Accounts Payable Contracts and Retainages Payable Salaries and Benefits Payable Due to Other Funds Due to Other Govemmental Units Other Current Liabilities

Total Liabilities



1,699,939 1.699.939

Board of Health Recreation Criminal Jury Criminal Court

$ 1,509,989

-189.950

-

$ 1,699,939

$

_$

864 462,749

-14,459

478,072

$

_$_

(33)

1,240,130 -

5,413

1,245,510

$

$

31,664 -

4,378 --

36,042

$

$

.

327,676 82,799 128,063

-

538,538

$ 1,246 $ 31,941

14,295

243,371

258,912

219,160 219,160

7,887 113,830

153,658

1.091,852 1,091,852

3,510

3,510

32,532

16,943

11,063 316,630

900

345,536

193,002

32,532 193,002

Total Liabilities and Fund Balances $ 1,699,939 $ 478,072 $ 1,245,610 $ 36,042 $ 538,538

(continued)

102


Non-Major Special Revenue Funds

December 3 1 , 2009

114

Special District 1


Total Assets


Total Liabilities



460,504

115

Off Duty V^tness

118

Planning Commission

121 Drug Court -

Supreme Court

460,504 255,312 255,312

113,158

Schedule 3.1

124

IV-D Grant

$ 224,325

1,127,909

:

$ 1,352.234

$ 3,159

3,018 613,766

-271,787

891,730

$

$

$

-8,129

247.983

256,112

-

. -800 -

800

$

$

$

109,633 -

5,818

115,451

828

. 1,465

--

2,293

$

$

$

-114,490

:

114,490

_

21,138 93,352

--

114,490

$

$

$

-36,348

-

36,348

.

11,628 41,429

--

53,057

113,158 (16,709) (16,709)

Total Liabilities and Fund Balances 1,352,234 $ 256.112 $ 115,451 $ 114,490 $ 36,348

(continued)

103


Non-Major Special Revenue Funds December 31,2009

ASSETS Cash and Equivalents Investments Receivables Due from Other Funds Other Cun-ent Assets

Total Assets

LIABILITIES Accounts Payable Contracts and Retainages Payable Salaries and Benefits Payable Due to Other Funds Due to Other Govemmental Units Other Cunent Liabilities

Total Liabilities


Unrwerved and Undesignated Total Fund Balances (Accumulated Deficits)

126

Commission of Women

$

5,970

$ 5,970

$

*

-

127

Senior Citizen Activity

$

$

$

345,379

345,379

.

8,254

8,254

128

Rededication

$ 18

1,572,212

$ 1,572,230

$

1,332,134

1,332.134

$

$

$

129

Health Activity

11

57,807

57,818

55.320

2,772

197

58,289

Schedule 3.1

130

Mead Start

$ 25,001

152,628 37,681 9,070

$ 224,380

$ 110,610

92,896

15,473

218,979

5,970 337,125 240,096 (471) 5,401

5,970 337,125 240,096 (471) 5,401

Total Liabilities arvj Fund Balar^ces $ 5,970 $ 345,379 $ 1,572.230 $ 57,818 $ 224,380

(continued)

104



ASSETS Cash and Equivalents Investments Receivables Due from Other Funds Other Cun-ent Assets

Total Assets


Total Liabilities

131

CCFP Headstart

$

141

CACFP OCA

$

142

LCAA Operating

$ 41.488

143

Weatherization Grant

$

Schedule 3.1

144

LIHEAP Grant

$

33,373 24,471 43,323

$

$

33,373

33,373

33,373

$

$

24,471

17.907

2,214 6,694

26,815

$

$

84,811

821

301

1,122

$

$

41,698

17,286

3,182 85,907

106,375

$

$

160,805

49,057

4,078 93,105

146,240



(2,344) (2,344)

83.689 83.689

(64,677) (64,677)

14,565

14,565

Total Ltatnlities and Fund Balances $ 33,373 $ 24,471 S 84,811 $ 41,698 $ 160,805

(continued)

105


Non-Major Special Revenue Funds December 31,2009

Schedule 3.1

150 154 160 161 181


CSBG TANF

1,076 $

13.437 2,483 5,431

Road Sales Tax District A

$ 835,908

15,465 897,380


$ 3,155,469

14,852 15,061

Coastal Zone Management

$ 1,702 132,811 26,031

-

Total Assets

LIABILITIES Accounts Payable Contracts and Retainages Payable Salaries and Benefits Payable Due to Other Funds Due to Otner Governmental Units Ottier Cunent Liatiilities

Total Liabilities



$ 16,996 $ 5.431 $ 1,748,753 $ 3.185,382 $ 160,544

11,170

3,837

15,007

1,989 1,989

263

263

s.-iea 5,168

$ 75,671

76,671

1,673,082

1,673,082

3,185,382 3,185,382

670

2,182 30,757

33,609

126,935

126,935

Total Liabilities and Fund Balances $ 16,996 $ 5,431 $ 1,748,753 $ 3,185,382 $ 160,544

(continued)

106



Cash and Equivalents Investments Receivables Due from Other Funds Other Cun-ent Assets

Total Assets

LIABILITIES Accounts Payable Contracts and Retainages Payable Salaries and Benefits Payable Due to Other Funds Due to Other Govemmental Units Other Cunênt Liabilities

Total Liabilities

183

Christmas Tree Program

$

$

$

10,029

-18,000

-10

28,039

7,800 -----

7,800

184

MMS CIAP Project

$ --

137.779 -

$ 137,779

$ 2,954

-----

2,954

18S Beachfront

Development Commission

$

$

$

---

16,693 -

15,693

8,652 -193

-

-

8,845

194

DOTD/DNR

$

$

$

. --

8,630

8,630

----

8,630 -

8,630

Schedule 3.1

196

FEMA Acquisition

$ -

995.500 --

$ 995,500

$ 94,577 2,058

-729,290

--

825.925



20,239 20,239

134,825 134,825

6,848 6,848

169,575 169,575

Total Liabilities and Fund Balances $ 28,039 $ 137,779 $ 15,693 $ 8,630 $ 995,500

(continued)

107



Schedule 3.1

197

ARRA Funds Total


Total Assets

LIABILITIES Accounts Payable Contracts and Retainages Payable Salaries and Benefits Payable Due to Other Funds Due to Other Govemmental Units Other Cunent Liabilities

Total Liabilities



Total Liabilities and Fund Balances

$

$

$

$

----

6,960

--

15,835

-

22,795

(22,795) (22,796)

• -

$

$

$

—

—

_$_

110,960 8,180,797

13,618,438 2,608,473

145,596

24,664,264

1,104,146 63,141

587,563 6,017,635

41,388 271,787

8,085,660

16,578,604 16,578,604

24,664,264

(concluded)

108

LAFOURCHE PARISH GOVERNMENT Combining Statement of Revenue, Expenditures, and Changes in Fund Balance

Non-Major Speical Revenue Funds For the Year Ended December 31, 2009

101 102 103 104

Schedule 3.2

105

REVENUES Taxes

Ad Valorem Sales and Use

Intergovemmental from: Federal State of LA Local

Charges for Services Fines and Forfeitures Interest Other

Total Revenues


Judicial Public WorKs Health & Community Services Culture and Recreation

Capital Oufiay

Building and Roads and Drainage Animal Control Maintenance Bridges Maintenance Street Light

20,229

$ 1,434.183

715,395 148,466

$ 2,692,772

1,092,982

$ 3,052,559

154,239 184,043

$ -

37,610 73,687

43,475 35,116

52 22,075 42,356

542 46,841

2,388,902

962 100,061

3,886,777

2,422 128,878

3,557,257

5,693 17,737

134,727

1,689,170 3,913,485 255,699

5,143,208

6,517

690,171

Total Expenditures EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES


255,699

(213,343)

255,694

255,694

1,689,170

699,732

603,395 (1,617,439) (1,014,044)

3,913,485

(26,708)

1,020,696 (968,420)

52,276

5,149,725

(1,592,468)

3,355,536 (2,270,177) 1,086,359

690,171

(555,444)

630,270

630,270

NET CHANGE IN FUND BALANCE 42,351 (314,312) 25.568 (507,109) 74,826

FUND BALANCES -BEGINNING OF YEAR. RESTATED FUND BALANCES - END OF YEAR

63,766 1,000,265 1,531,502 2,644,479 2,047,916 $ 106,117 $ 685,953 $ 1,557,070 $ 2,137,370 $ 2,122,742

(continued)

109



106 109 110 112

Schedule 3.2

113

REVENUES Taxes



Charges for Sen/Ices Fines and Forfeitures Interest Other

Road Sales Tax District 2 Board of Health Recreation CriminalJury Criminal Court

469,927 $ 952,047 S

52,832

12,287 201 10.437

276,220 87,764

-

-1,352

---

56,435 274

--

77,121

905,614 1,062

Total Revenues

EXPENDITURES Cunent - General Government:

Judicial Public Works Health & Community Services Culture and Recreation


EXCESS (DERCIENCY) OF REVENUES OVER EXPENDITURES


12,287

------

12,287

189,950 (2,137,009) (1,947,059)

533,397

--

624,964

--

624,964

(91.567)

9.688

9,688

1,317,383

---

1.003,632 -

1,003,632

313,751

-(257,299) (257,299)

56,709

54,614 -

---

54,614

2,095

-' '

983,797

721,422 ----

721,422

262.375

-(193,002) (193,002)



(1.934,772)

3.634,711

(81,879)

301,039

56,452

1,035,400

2.095

30,437

69,373

123,629 $ 1,699.939 $ 219,160 $ 1,091,852 $ 32,532 $ 193,002

(continued)

110

LAFOURCHE PARISH GOVERNMENT Combining Statement of Revenue, Expenditures, and Changes In Fund Balance

Non-Major Speical Revenue Funds For the Year Ended December 31,2009

114 115 118 121

Schedule 3.2

124

REVENUES Taxes




Total Revenues

EXPENDITURES Cun-ent - General Government:

Judicial Public Worics Health & Community Services Culture and Recreafion





Special District Oft Duty 1 Witness

942,911

277.976

(630.270) (630,270)

$ 924,258 $

129,001

16,600

664,935 112,401

34,665 112,401

Planning Dmg Court -Commission Supreme Court IV-D Grant

14,740 - 21,005 129,001

989 - 389 2,924 - 1,927

23,321

12,207

277,976 16,600 12,207

11,114

485,236 10,638

495,674

254,484

254,484

495,874 253,803

495,874 253,803

681

7,794 7,794

11,114 8,475


425,839 142,911 102,044 $ 460,504 $ 255,312 $ 113,158 $

(25,164) $ (16,709)

(continued)

111


Non-Major Speical Revenue Funds

For the Year Ended December 3 1 , 2009

126 127 128 129

Schedule 3.2

130

REVENUES Taxes


Intergovernmental from: Federal State of LA Local


Commission of Senior Citizen Women Activity Rededication Health Activity Head Start

$ -

-

.

$ -

-

_

S 1,676,523

-

.

$ -

-

-

S

2,591,148

884,659

1,027 561 13,161 25,075

Total Revenues

EXPENDITURES Current - General Government:

Judicial Public Worics Health & Community Services Culture and Recreation




-

---

5,136 -

5,136

(5,136)

10,000 -

10,000

1,027

---

93,727 -

93,727

(92,700)

---

1,677,084

------

1,677,084

-(1,650,538) (1,650,538)

13,161

--

1,170,773

--

1,170,773

(1,157,612)

1,430,939 (265,382)

1,165,557

3,500,882

--

3,573,481 --

3,573,481

(72,599)

78,000 -

78,000

NET CHANGE IN FUND BALANCE 4,864 (92,700) 26,546 7,945 5,401


1,106 429,825 213,550 5,970 $ 337,125 $ 240,096 $

(8,416) (471) $ 5,401

(continued)

112

LAFOURCHE PARISH GOVERNMENT Combining Statement of Revenue, Expenditures, and Changes In Fund Balance


REVENUES Taxes




Total Revenues

131

CCFP Headstart

141

CACFP OCA

142

LCAA Operating

143

Weatherization Grant

Schedule 3.2

144

LIHEAP Grant

179,578 234,369

11,836

25,509 182,763 1,252,907 5,000

179,578 246,205 25,509 182,763 1,257,907







179,578 246,073

179,578 246,073

30,694

30,694

132 (5,185)

2,752

2,752

182,763 1,257,907

182,763 1,257,907

132 (2,433)


(2,476) 86,122 (64,677) 14,565 $ (2.344) $ 83,689 $ (64,677) $ 14.565

(continued)

113


Non-Major Speical Revenue Funds

For the Year Ended December 31, 2009 Schedule 3.2

145 146 150 154 160

OCA Commodities

Medicaid Enrollment

Center CSBG TANF Road Sales Tax

District A

REVENUES Taxes

Ad Valorem I Sales and Use



Total Revenues

EXPENDITURES Current - General Government:




5 - S -

------11 11

------

11

1

-

------29 29

-----

29

$ -

212,156 ----

16,271 -

228,427

-226,840

---

226,840

1,587

$ - $ -

-14,282

- •

----

14,282

--

10,367 --

10,367

3.915

3,226,675

-----

7,239 15,464

3,249,378

-550,624

---

550,624

2,698,754


(2,196,817) (2,196,817)

NET CHANGE IN FUND BALANCE 11 29 1,587 3,915 501,937


(11) (29) 402 1,253 1,171,145 $ 1,989 $ 5,168 $ 1,673.082

(continued)

114



Schedule 3.2

161 181 183 184

REVENUES Taxes


Intergovemmental from: Federal Slate of LA Local


Total Revenues

Road Sales Tax Coastal Zone Christmas MMS CIAP District 2 Management Tree Program Project

$ 2,892,855 $

9,500

28,605

2,930,960

54,863 18,000

340.389

185

Beachfront Development Commission

24,216 682

2,795

82,556

--

474

18,474

--

-

340,389

2,500 -

-

2,500





OTHER FINANCING SOURCES (USES) Transfer tn Transfers Out Total other financing sources (uses)


81,455

317,592

123,917

(1.292,903)

25,774 246,923

(7,300) 143,466

64,678

81,455

2,849,505

1,212 (2,533,125) (2,531,913)

123,917

(41,361)

(1,251,642)

-(1,251,542)

25,774

(7,300)

--

246,923

93,466

50,000

-50,000

64,678

(62,178)

--

(62,178)


2,867,790 1,419.838 27.539 (8.641) $ 3,185,382 $ 126.935 $ 20,239 $ 134.825

69.026

6.848

(continued)

115


Non-Major Speical Revenue Funds Forthe Year Ended December 31, 2009

Schedule 3.2

196 197 801

REVENUES Taxes



Charges for Sen/ices Fines and Forfeitures Interest Other

Total Revenues






FEMA Acquisition

$ -

961.139 -----600

961,739

----

959.188 959,188

2,551

---

ARRA Funds

$ -

89.580 ------

89,580

-112,375

---

112,375

(22,795)

---

Hunicane Relief

$ -

--------

------

-

-(2) (2)

Total

$ 14,095,124 3,226,675

7,307,865 2,171,792 1,253,618

135,247 1,091,050

95,033 385,220

29.761,624

1,542,313 12,685,304 8,005,798 1,102,495

965,705 24,301,615

5,460,009

6,386,590 (14,711,686) (8,325,096)

NET CHANGE IN FUND BALANCE 2,551 (22,795) (2) (2,865,087)


167.024 $ 169.575 $ (22.795) $

19.443.691 $ 16.578.604

(concluded)

116

LAFOURCHE PARISH GOVERNMENT Fund #101 - Animal Control

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended December 31,2009

Schedule 3.3

REVENUES Charges for Sen/lces Interest Other

Original Budget

15,200 100 700

Final Budget

21,000 100

2,550

Actual Amounts

20,229 52

22,075

Variance Positive

(Negative)

(771) (48)

19,525

Total Revenues 16,000

EXPENDITURES Current - General Government - Health & Community Senrices:

Personal sen/Ices and benefits 111,607 Professional services 112,090 Operating services 20,150 Other sen/ices 68,308 Supplies 29,900

Total cunent expenditures Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers In from:

129 Health Activities Fund

Transfere Out to:

342,055

342,055

(326.055)

255,694

255,694

23,650

342,980

342,980

(319.330)

255,694

255,694

42,356

255,699

255,699

(213.343)

255,694

255,694

18,706

112,625 112.090 20,515 67,290 30,460

68,566 102,630 13,106 43,857 27,540

44.059 9,460 7,409

23,433 2,920

87,281

87,281

105,987



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

255,694

(70,361)

63,766

(6,595) $

255,694

(63,636)

63,766

130 $

255,694

42,351

63,766

106,117 $

105,987

105,987

117

LAFOURCHE PARISH GOVERNMENT Fund #102 - Building Maintenance

Schedule of Revenues, Expenditures, and Changes In Fund Balance - Budget and Actual For the Year Ended December 31,2009

REVENUES Taxes - Ad Valorem Intergovemmental from:

Federal State of LA

Charges for Services Other Investment Income

Total Revenues

EXPENDITURES Current - General Government - Public Worics:

Personal sen/ices and benefits Professional services Operating services Other sen/ices Supplies Other

Total current expenditures Debt Service Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers In fi-om:

001 General Fund 128 2004 Rededication Fund

Total Transfers In Transfers Out to:

299 Capital Projects Fund 302 COI, Series 1999 - Building Fund

Total Transfers Out



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

Original Budget

$ 1,226,656 !

-113,600 60,000

-12,000

1,412,256

635,966 -

831,349 378,110 66,200 20,000

1,931,625 500 -

1,932,125

(519,869)

180,000 219,599 399,599

(50,000) (324,904) (374.904)

24,695

(495,174)

1,000,265

$ 505,091

Final Budget

E 1,378,156

752,000 158,600 32,300

-12,000

2,333,056

635,966 -

831,349 378,110 66,200 20,000

1,931,625 500 -

1,932,125

400,931

400,000 294,599 694,599

(1,565,101) (324,904)

(1,890,005)

(1,195,406)

(794,475)

1,000,265

$ 205,790

Actual Amounts

$ 1,434,183

715,395 148,466 43,475 46,841

542

2,388,902

385.001 13,979

806,486 285,694 50,171

147,839 1,689,170

--

1,689,170

699,732

383,796 219,599 603,395

(1,292,534) (324,905)

(1,617,439)

(1,014,044)

(314,312)

1.000,265

$ 685,953

Schedule 3.4

Variance Positive

(Negative)

$ 56,027

-(36,605) (10,134) 11,175 46.841 (11,458)

55,846

250,965 (13,979) 24,863 92,416 16,029

(127,839) 242,455

(500)

-

241,955

297,801

16,204 (75,000) (58,796)

(1) (1)

(58,797)

239,004

.

$ 239,004

118

LAFOURCHE PARISH GOVERNMENT Fund #103 - Roads Bridges

Schedule of Revenues, Expenditures, and Changes In Fund Balance - Budget and Actual For the Year Ended Decembev 31,2009

Schedule 3.5

REVENUES Taxes

Ad Valorem Intergovemmental from:

State of LA Interest Other

Total Revenues

EXPENDITURES Current - General Government - Public Worics;

Personal services and benefits Professional sendees Operating services Other sen/ices Supplies Miscellaneous

Total current expenditures Capital Outlay

Total expenditures



001 General Fund 108 Royalty Fund

Total Transfers In 299 Transfers Out to Capital Projects Fund



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

Original Budget

Final Budget

Actual . Amounts

Variance Positive

(Negative)

$ 1.852.410 $ 2,572,340 $ 2,692.772

(745,547)

1,531,627

(881,384)

1,531,627

25,568

1,531,502

120,432

775,200

20,000 -

2,647.610

3.323.243 23.500

211.500

278.500 645.500

20.000 4,502,243

8,000

4.510.243

(1,862.633)

275.000

1,852.086 2,127,086

(1,010,000)

1,117,086

1,102,100

1,200 -

3,675,640

3,328,243 202,942

241,558 260,028

438,768 30,704

4,502,243

8,000

4,510,243

(834,603)

275,000 745,696

1,020,696 (1,067,477)

(46,781)

1,092,962

962 100,061

3,886,777

2,789,207

88,123 344,711

124,043

394,701

172,700 3,913.485

-

3,913,485

(26,708)

275,000

745,696 1,020,696

(968,420)

52,276

(9,118)

(238)

100.061

211,137

539,036 114,819

(103.153) 135,985 44,067

(141.996)

588,758 8,000

596,758

807,895

--

99,057

99,057

906,952

(125)

$ 786,080 $ 650,243 $ 1,557,070 $ 906,827

119

LAFOURCHE PARISH GOVERNMENT Fund #104 - Drainage Maintenance

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Forthe Year Ended December 31, 2009

REVENUES Taxes - ad valorem Intergovemmental from:

Federal Govemment State of LA

Charges for Sen/ices Interest Other

Original Budget

$ 2,442,873

, 186,156 60,000 20,000

-

Final Budget

$ 2,942,273

218,653 186,156 41,000 2,500

-

Actual Amounts

$ 3,052,559

154,239 184,043 35,116 2,422

128,878

Schedule 3.6

Variance Positive

(Negative)

$ 110,286

(64,414) (2,113) (5,884)

(78) 128,878

Total Revenues

EXPENDITURES Cunent - General Govemment - Public Worics:

Personal sen/ices and benefits Professional services Operating sen/lces Other sen/ices SuppFies Other


2.709,029

6,769,997

3,390,582

6,153,609

3,557,257

5,143,208 6,517

166,675

2,817,365 31,000

869,500 156,932

2,860,200 35,000

3,802,077 84,500

779,572 156,362

1,301,734 29,364

2,531,387 136,501 762,514 134,306

1,432.087 146.413

1,270,690 (52,001) 17,058 22,056

(130,353) (117,049)

1,010,401 (6,517)

Total expenditures


OTHER FINANCING SOURCES (USES) Operating Transfers In from: 101 General Fund 108 Royalty Fund

Total Transfers In Operating Transfers Out to: 160 Road Sales Tax District A 299 Capital Projects Fund

Total Transfers Out

6,769,997 6,153,609 5,149,725 1,003.884

(4,060,968)

825.000 6,975.000 7,800,000

(5,395,000)

(5,395,000)

(2,763,027)

435,000 6,222,957

6,657,957

(600,000) (5,322,722) (5,922,722)

(1,592,468)

194,933 3,160,603

3.355,536

(1.670,177) (600,000)

(2.270,177)

1,170,559

(240,067) (3,062,354) (3,302,421)

(1,070,177) 4,722,722 3,652,545



FUND BALANCES

BEGINNING OF YEAR, RESTATED END OF YEAR

2,405,000

(1.655.968)

2,397.598

735,235

(2,027,792)

2,397,598

741,630 $

1,085,359

(507,109)

2,644,479

350,124

1,520,683

246,881 369,806 S 2,137,370 $ 1,767,564

120

LAFOURCHE PARISH GOVERNMENT Fund # 1 0 5 - S t r e e t Lights

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual

For the Year Ended December 3 1 , 2009 Schedule 3.7

Original Budget

Final Budget

Actual Amounts


OTHER FINANCING SOURCES (USES) 114 Transfers In from Special District 1 Transfers Out

Variance Positive

(Negative)

(633,341)

630,270

(667,911)

630,270

(555,444)

630,270


Federal State of LA

Interest Miscellaneous

Total Revenues

EXPENDITURES Current - General Govemment - Public Worics:

Operating sen/ices Other services Supplies Miscellaneous


Total expenditures

$ - $ 77,840 50,220

-

128,060

751,000 6,301 2,500 1,600

761,401

-

761,401

42,340 $ 77,840 6,650 9,000

135,830

800,541 3,200

--

803,741 -

803,741

37,610 $ 73,687 5,693

17,737

134,727

674,759 2,681 3,944 8,787

690,171

-

690,171

(4,730) (4,153)

(957) 8,737

(1,103)

125,782 519

(3,944) (8,787)

113,570

-

113,570

112,467



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

630,270 630,270 630,270

(3,071)

2,101,674

(37,641)

2.096,506

74,826

2,047,916

$ 2,098,603 $ • 2,058,865 $ 2,122,742 $

112,467

(48,590)

63,877

121

LAFOURCHE PARISH GOVERNMENT Fund #106 - Road Sales Tax District 2

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended December 31, 2009

REVENUES Interest !

Total Revenues

EXPENDITURES Current - General Govemment - Public Worics:

Professional Service Materials Miscellaneous

Total Public Works Capital outlay

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers In 311 COI, Series 2000 District No. 1

Total Tranters In Transfers Out to: 201 Constnjction - Road Sales Tax District 2

Total Tranters Out


Original Budget

25,000

25,000

;

25,000

- •

-

Final Budget

$ 16,200

16,200

-

16,200

189,235 189,235

(2,989,389) (2,989,389)

(2,800,154)

Actual Amounts

$ 12,287

12,287

.

12,287

189,950 189.950

(2,137,009) (2,137,009)

(1,947,059)

Schedule 3.8

Variance Positive

(Negative)

$ (3,913)

(3,913)

_

(3,913)

715 715

852,380 852,380

852,380


FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

25,000

3,634,711

(2,783.954)

3.634,711

(1,934,772)

3,634,711

848,467

$ 3,659,711 $ 850,757 $ 1,699,939 $ 848,467

122

LAFOURCHE PARISH GOVERNMENT Fund #109 - Board of Health


Schedule 3.9

Original Budget

REVENUES Taxes: ^

Ad valorem Intergovemmental from:

State of LA Interest Otiier

401,925 $

Final Budget

451.525 $

Actual Amounts

469,927

Variance Positive

(Negative)

18,402

55,810 7,100 -

55,810

300 -

52,832 201

10,437

(2,978)

(99) 10,437


EXPENDITURES Current - General Govemment - Health & Community Services:

Personal services and benefits 363,433 Operating serwces 50,000 Professional services Other sewices 93,170 Supplies 37.634 Miscellaneous 198,000

Total Community Services Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) 129 Transfers' In from 2004 Rededication

742.237 21,800

764,037

(299,202)

9,688

507,635

731.957 32.080

764,037

(256,402)

9,688

533,397

624,964

624,964

(91,567)

9,688

25,762

363.433 50,000

-82,890 37,634

198,000

312,320

54,620 24

29,454

20.109 208,437

51,113

(4,620) (24)

53,436 17,525

(10,437)

106,993 32,080

139,073

164,835



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

9,688

(289,514)

301.039

11,525 $

9,688

(246,714)

301,039

54,325 $

9,688

(81,879)

301.039

164,835

219,160 $ 164,836

123

LAFOURCHE PARISH GOVERNMENT Fund #110 - Recreation


REVENUES Taxes - ad valorem Intergovemmental from:

Federal State of LA

Interest

Original Budget

$ 814,291

. 112,711 13,450

Final Budget

$ 914,861

398,774 179,539

100

Actual Amounts

$ 952,047

276,220 87,764

1,352

Schedule 3,10

Variance Positive

(Negative)

$ 37,186

(122,554) (91,775)

1,252

Total Revenues

EXPENDITURES Current - General Govemment - Culture and Recreation:

Personal services and benefits Operating services Professional services Other services Supplies Miscellaneous

Total Culture and Recreation Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) 299 Transfers Out to Capital Projects Fund

940,452

926,134

926,134

14,318

(238,817)

1,493,274

1,332,414

1,332,414

160,860

(921,793)

1,317,383

1,003,632

1,003.632

313.751

(257,299)

(175,891)

68,833 4,205

-35,505 32,850

784,741

68,833 4,505

-34,605 33,450

1,191,021

228,847 113,616 43,893 32.497

364.376 220.403

(160,014) (109,111)

(43,893) 2,108

(330,926) 970,618 328,782

328,782

152,891

664,494



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(238,817)

(224,499)

115.364

(921.793)

(760.933)

703.367

(257,299) 664,494

56,452

1,035,400

817,385

332,033

$ (109,135) $ (57,566) $ 1.091,852 $ 1,149,418

124

LAFOURCHE PARISH GOVERNMENT Fund #112 - Criminal Jury

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual Forthe Year Ended December 31, 2009

'

REVENUES Fines and Forfeitures Interest

Total Revenues

EXPENDITURES Current - General Government •

Other services Capital Outlay

Total expenditures

• Judicial:


Original Budget

$ 48,000 75

48,075

48,075

48,075

Final Budget

$ 58,000 75

58,075

48,075

48,075

10,000

Actual . Amounts

$ 56,435 274

56,709

54,614

54,614

2,095

Schedule 3.11

Variance Positive

(Negative)

$ (1,565) 199

(1,366)

(6,539)

(6,539)

(7,905)

OTHER FINANCING SOURCES (USES) Transfers In Transfers Out



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

30,438

30,438 $

10,000

30,438

2,095

30,437

(7,905)

(1)

40,438 32.532 $ (7,906)

125

LAFOURCHE PARISH GOVERNMENT Fund #113 - Criminal Court


Schedule 3.12

REVENUES Fines and Forfeitures Intergovermental-Local Interest

Original Budget

830,000 62,988

5,200

Final Budget

830,000 62,988

5,200

Actual Miounts

905,614 77,121

1,062

Variance Positive

(Negative)

75,614 14,133 (4,138)

Total Revenues

EXPENDITURES Current - General Government - Judicial:

Personal services and benefits Operating services Professional services Other sen/ices Supplies Miscellaneous


Total expenditures


OTHER FINANCING SOURCES (USES) Transfers In 001 Transfers Out to General Fund

898,188

648,112

648,112

250,076

898,188

648,110

648,110

250,078

983,797

721,422

721,422

262,375

(193,002)

85,609

307,026 115,800 29,458

138,828 45,000 12,000

307,026 115,800 29,457

138,827 45,000 12,000

222,983 31,334

138,382 90,294 35,429

203,000

84,043 84,466

(108,925) 48,533

9,571 (191,000) (73,312)

(73,312)

12,297

(193,002)



FUND BALANCES BEGINNING OF YEAR

END OF YEAR

250,076

21,101

250,078

112.576

(193,002)

69,373

123,629

(193,002)

(180,705)

11,053

271,177 $ 362,654 $ 193,002 $ (169,652)

126

LAFOURCHE PARISH GOVERNMENT Fund #114 - Special District 1

Schedule of Revenues, Expenditures, and Changes In Fund Balance - Budget and Actual


REVENUES Taxes - Ad Valorem Charges for Sen/ices Interest Other

Original Budget

$ 700,300 1,500 5,200

-

Final Budget

$ 879,300 14,700 1,260

-

Actual Amounts

$ 924,258 14,740

989 2,924

Schedule 3.13

Variance Positive

(Negative)

$ 44,958 40

(271) 2,924

Total Revenues

EXPENDITURES Cun-ent - General Govemement - Public Worics

Personal services and benefits Operating sen/ices Professional services Other senrices Supplies


Total expenditures


OTHER FINANCING SOURCES (USES) Transfers Out: 105 Transfers Out to Street Lights Fund

707,000

347,530

347,530

359,470

(630,270)

895,260

347,530

347,530

547,730

(630,270)

942,911

277,976

277,976

664,935

(630,270)

47,651

124,280 211,750

4,500 -

7,000

124,280 212,050

5,700 -

5,500

86,544 182,970

-4,933 3,529

37,736 29,080

5,700 (4.933) 1,971

69,554

69,554

117.205



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(630,270)

(270,800)

338,721

(630,270)

(82,540)

409,905

67,921 $ 327,365 $

(630,270)

34,665

425,839

117,205

15,934

460,504 S 133,139

127

LAFOURCHE PARISH GOVERNMENT Fund #115 - Off Duty Witness


REVENUES Fines and forfeitures

Total Revenues

EXPENDITURES Current - General Government - Judicial:

Personal services and benefits Capital Outlay

Total expenditures



Original Budget

$ 90,000

90,000

$

Final Budget

130,000

130,000

Actual Amounts

$ 129,001

129,001

Schedule 3.14

Variance Positive

(Negative)

$ (999)

(999)

90,000

90,000

90,000

90,000

40,000

16.600

16,600

112,401

73,400

73,400

72,401



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

142,911

40,000

142,911

112,401

142,911

142,911 $ 182,911 $ 255,312 $

72,401

72,401

128

LAFOURCHE PARISH GOVERNMENT Fund #118 - Planning Commission

Schedule of Revenues, Expenditures, and Changes In Fund Balance - Budget and Actual For the Year Ended December 31,2009

REVENUES Chaises for Services Interest Other

Original Budget

$ 22,000 3,000

$

Final Budget

22,000 500

Actual Amounts

$ 21,005 389

1,927

$

Schedule 3.15

Variance Positive

(Negative)

(995) 111

1,927


EXPENDITURES Current - General Govemment - Health & Community Services:

Professional sen/lces 15,800 Other sen/ices 6,350 Supplies 1,600 Miscellaneous 650

Total current expenditures 24,400 Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers in Transfers out



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

24,400

600

600

102,044

102,644

22,500

15,800 6,350 1,600

650 24,400

24,400

(1,900)

(1,900)

102,044

23,321

6,300 3,330

2,577 12,207

12,207

11,114

11,114

102,044

$ 100,144 $ 113,158

1,043

9,500 3,020 1,600

(1,927) 12,193

12,193

13,236

13,236

13,236

129

LAFOURCHE PARISH GOVERNMENT Fund #121 - Drug Court - Supreme Court



State Local

Total Revenues

EXPENDITURES Cunent - General Government - Judicial:

Personal sen/ices and benefits Total current expenditures

Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers out



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

Original Budget

$ 473,692.00

473,692

Final Budget

$ 474,292

474,292

Actual Amounts

$ 485,236 10,638

495.874

Schedule 3.16

Variance Positive

(Negative)

$ 10,944 10,638

21,582

473,692 473,692

473,692

474,292

474,292

474,292

495,874 495,874

495,874

(21,582) (21,582)

(21,582)

130

LAFOURCHE PARISH GOVERNMENT Fund #124-IVD Grant

Schedule of Revenues, Expenditures, and Changes In Fund Balance - Budget and Actual For the Year Ended December 31, 2009

REVENUES Intergovernmental from:

State of LA Other

Total Revenues

EXPENDITURES Current - General Govemment - Judicial:

Personal services and benefits Operating senrices Other services Supplies


Total expenditures


Original Budget

$ 250,463

250,463

249,620 2,800 1,920 7,600

261.940

261,940

(11,477)

Final Budget

$ 250,463

250,463

249,620 2,800

9,520 261,940

261,940

(11.477)

Actual Amounts

$ 254,484

254,484

245,566 3,062

5,175 253,803

253,803

681

Schedule 3.17

Variance Positive

(Negative)

$ 4,021

4,021

4,054 (262)

4,345 8,137

8,137

12,158

OTHER FINANCING SOURCES (USES) Transfers In from: 001 General Fund 7,794 7,794 7,794



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

7,794

(3,683)

(25,184)

(28,867) $

7,794

(3,683)

(25,184)

(28,867) $

7,794

8,475

(25,184)

(16,709) $

12,158

12,158

131

LAFOURCHE PARISH GOVERNMENT Fund #126 - Commission of Women


Original Budget

REVENUES Other $

Total Revenues

EXPENDITURES Cunent - General Government - Culture and Recreation

Operating services 10,000 Supplies Other

Total expenditures 10.000

EXCESS (DEFICIENCY) OF REVENUES OVER EXPENDITURES (10,000)

Final Budget

$

10,000 294

10,294

(10,294)

Actual Amounts

$

5.136

5,136

(5,136)

Schedule 3.18

Variance Positive

(Negative)

$

4,864 294

5,158

5,158

OTHER FINANCING SOURCES (USES) Transfers In fom: 001 Genera} Fund Operating Transfers Out

10,000 10,000 10,000



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

10,000

1,106

1,106 $

10,000

(294)

1,106

812 $

10,000

4,864

1.106

5,970 $

5,158

5,158

132

LAFOURCHE PARISH GOVERNMENT Fund #127-Senior Citizen Activity -


REVENUES Intergovemmental Interest

Total Revenues

EXPENDITURES Cunent - Culture and Recreation:

Personal sen/ices and benefits Other services Supplies Miscellaneous


Total expenditures


Original Budget

$ - : 700

700

41,220 17,500

119,077 50,000

227,797

227,797

(227.097)

Final Budget

1,100

1,100

41,220 17,500

119,077 50,000

227,797

227,797

(226,697)

Actual Amounts

$ 1,027

1.027

39,171 9,160

45,396

93,727

93,727

(92,700)

Schedule 3.19

Variance Positive

(Negative)

$ (73)

(73)

2,049 8,340

73,681 50.000

134,070

134,070

133,997

OTHER FINANCING SOURCES (USES) Transfers In from:

Total Transfers in Transfers Out



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(227,097)

791,037

(226,697)

889,935

(92,700)

429,825

133,997

(460,110)

563,940 $ 663,238 S 337,125 $ (326,113)

133

LAFOURCHE PARISH GOVERNMENT Fund #128 - 2004 Rededication

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended December 31,2009

Schedule 3.20

Original Budget

Final Budget

Actual Amounts

Variance Positive

(Negative) REVENUES

Taxes - Ad Valorem Interest

Total Revenues

$ 1,299.734 $ 1,618,034 $ 1,676,523 $ 35,500 500 561

1,335.234

EXPENDITURES Current - General Govemment - Health & Community Services: Professional Services Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers In Transfers Out to: 102 Building and Maintenance 129 Health Activity


1,335,234

(219.599) (1,256,907) (1,476,506)

(1,476.506)

1,618,534

-

1,618,534

(294,599) (1.430,939) (1,725.538)

(1,725.538)

1.677,084

-

.

1,677,084

(219,599) (1.430,939) (1,650,538)

(1,650,538)

58,489 61

58,550

-

.

58,550

75,000

75.000

75,000


FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(141,272)

213.550

(107.004)

213,550

26,546

213,550

133,550

72,278 $ 106,546 $ 240,096 $ 133,550

134

LAFOURCHE PARISH GOVERNMENT Fund #129-Health Activity


Schedule 321

Original Budget

REVENUES Miscellaneous 6,500 $

Final Budget

Actual Amounts

6,500 S 13,161

Variance Positive

(Negative)

6,661


EXPENDITURES Cunent - General Government - Health & Community Services:

Personal services and benefits 64,293 Professional seîces 983,333 Other senrices 10,610 Supplies 12,860 Miscellaneous 6,000

Total current expenditures Capital Outiay

1,077,096

6,500

1,251,128

13,161

1,170,773

6,661

64,293 1,157,275

10,700 12,860 6,000

60,229 1,070,466

6,093 33,985

-

4,064 86,809 4,607

(21,125) 6.000

80,355

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers In 128 2004 Rededication Fund

1,077,096

1,256,907

1,251,128

1,430,939

1.170.773

(1,070,596) (1,244,628) (1,157,612)

1,430,939 Total Transfers In:

Transfers Out 101 Animal Control 109 Board of Health



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

1,256,907

(255,694) (9,688)

991,525

(79,071)

(8,416)

$ (87,487) S

1,430,939

(255,694) (9,688)

1,165,557

(79,071)

(8,416)

1 (87,487) S

1,430,939

(255,694) (9,688)

1,165,557

7,945

(8,416)

(471)

80,355

87,016

87,016

87,016

135

LAFOURCHE PARISH GOVERNMENT Fund#130-Head Start

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended December 31, 2009 Schedule 3.22

REVENUES Intergovernmental from: Federal Govemment $ Local Revenues - In Kind Volunteer Services Other

Original Budget

2,460,140 615,035

Final Budget

2,867.517 635,389 25,000

Actual Amounts

2,591,148 884,659

25,075

Variance Positive

(Negative)

(276,369) 249,270

75

Total Revenues 3,075,175 3,527,906 3.500,882 (27,099)

EXPENDITURES Current - General Government - Health & Community Services:

Personal senrices and benefits 2,152,561 Operating sen/ices 111.601 Professional services 9,300 Other services 149,454 Supplies 187,566 Miscellaneous 464,693

Tota] cunent experMJitures Capital Outlay

3,075,175

2,153,422

164,531 3,160

216,561 251,085 817,157

2.093,538

164,210 6,042

173,842

247,048 888,801

69,884 321

(2,892)

42,719 4,037

(71,644)

3,605,906 3,573,481 32,425

Total expenditures


OTHER FINANCING SOURCES (USES) 001 Transfers In from General Fund

3,075,175 3,605,906

(78,000)

78,000

3.573,481

(72,599)

78,000

32.425

5,326



78,000 78,000

5,401 5,326

FUND BALANCES

BEGINNING OF YEAR

END OF YEAR 5,401 $ 5,326

136

LAFOURCHE PARISH GOVERNMENT Fund #131 - Head Start Child/Adult Food Program


REVENUES Intergovemmental - Federal

Total Revenues

Original Budget

$ 190,000

190,000

$

Final Budget

150,000

150,000

Actual Amounts

$ 179,578

179,578

Schedule 3.23

Variance Positive

(Negative)

$ 29,578

29,578

EXPENDITURES Current - General Govemment - Health & Community Services: Supplies Capital Outlay

Total expenditures



190,000 150,000

190,000 150,000

179,578

179,578

(29,578)

(29,578)



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

137

LAFOURCHE PARISH GOVERNMENT Fund #141 - Child Adult Care Food Program


REVENUES Intergovemmental - Federal Other

Total Revenues

Original Budget

$ 229,000

229,000

Final Budget

$ 244,682

244,682

Actual Amounts

$ 234,369 11,836

246,205

Schedule 3.24

Variance Positive

(Negative)

$ (10,313) 11,836

1,523

EXPENDITURES Cunent - General Govemment - Health & Community Sendees:

Personal senrices and benefits 57,589 Professional services 50 Operating services 1,515 Other services 3,000 Supplies 165,001 Miscellaneous 1,845

Total Community Sen/ices Capital outiay

Total expenditures



229,000

229,000

33,169 32,024 1,145

1,006 5,439

201.716 3.352

244,682

244,662

.

908 4,815

189,818 18,508

246,073

246,073

132

98 624

11,898 (15,156) (1.391)

(1.391)

132



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(2,476)

(2,476) $

(2,476)

(2,476) $

132

(2,476)

(2,344) $

132

132

138

LAFOURCHE PARISH GOVERNMENT Fund #142 - Communi ty Act ion Agency


For the Year Ended December 3 1 , 2 0 0 9

REVENUES intergovemmental:

Federal Local

Other Revenues

Total Revenues


Personal services and benefits Other sen/ices Supplies Miscellaneous


Total expenditures


OTHER FINANCING SOURCES (USES) 001 Transfers In from General Fund 801 Hunicane Relief Fund



FUND BALANCES

BEGINNING OF YEAR 86,122

END OF YEAR $ 79,490 $

Original Budget

$ 40,000 S

-

40,000

y Services: 8.117

--

46,515 54,632

54,632

(14,632)

8,000

-

8,000

Final Budget

$ 25,508 2,000

798

28.306

6,987 440 613

108,771 116,811

116,811

(88,505)

8,000 2

8,002

Actual Amounts

$ 25,509 --

25,509

750 --

29,944 30,694

30.694

(5,185)

2,750 2

2,752

Schedule 3.25

Variance Positive

(Negative)

$ 1 (2,000)

(798)

(2.797)

6.237 440 613

78,827 86,117

86,117

(88,914)

(5.250)

-

(5.250)

(6,632) (80,503)

86,122

(2,433)

86,122

(94,164)

5,619 $ 83,689 $ (94,164)

139

LAFOURCHE PARISH GOVERNMENT Fund #143 - Weatherizat ion Grant

Schedule of Revenues, Expenditures, and Changes In Fund Balance - Budget and Actual

For the Year Ended December 3 1 , 2009 Schedule 3.26

Original Budget

REVENUES Intergovernmental - Federal 80,250

Final Budget

$ 332,667

Actual Amounts

Variance Positive

(Negative)

182,763 $ (149,904)



Personal sen/ices and benefits 45,337 Professional services 200 Operating services 15,475 Other sen/ices 10.708 Supplies 11,329 Other ;___


Total expenditures



83,049

83,049

(2,799)

332,667

335,466

335,466

(2,799)

182,763

182,763

182,763

(149,904)

75,377

336 108,647

38,755 107.095

5,256

54,709

136 55,727

19,081

48,748 4.362

20,668 200

52,920 19,674

58,347

894 152,703

152,703

2,799



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(2,799)

(64,677)

(67.476) $

(2,799)

(64,677)

(67,476) $

(64,677)

(64,677) $

2,799

2.799

140

LAFOURCHE PARISH GOVERNMENT Fund #144 - Low Income Home Energy Assistance


Schedule 3.27

Original Budget

Final Budget

Actual Amounts


Variance Positive

(Negative)

REVENUES Intergovemmental:

Federal State of LA

Total Revenues

EXPENDITURES Cunent - General Government - Health & <

Personal services and benefits Operating services Other sen/ices Supplies

Total current Capital Outlay

Total expenditures


$ 397,500 a 5,000

402,500

Community Services:

397,500 5,000

402,500

402,500

J 1,308,145 3 5.000

1,313,145

104,876 1,202,269

5.000 1.000

1,313,145

1,313.145

J 1,252,907 $ 5,000

1,257,907

100,718 1,152,141

5,000 48

1,257,907

1,257,907

(55,238)

(55,238)

4,158 50,128

952 55,238

55,238



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

14,565 14,565

14,565 $ 14,565 $

14,565

14,565 $

141

LAFOURCHE PARISH GOVERNMENT Fund #150 - Community Services Block Grant

Schedule of Revenues, Expenditures, Changes in Fund Balance - Budget and Actual For the Year Ended December 31, 2009

Schedule 3.28

Original Budget

REVENUES Intergovernmental - Federal Other

238.580 $

Final Budget

Actual Amounts

623,543 $ 212,156 16,271

Variance Positive

(Negative)

(411,387) 16,271

Total Revenues

EXPENDITURES Cun-ent - General Government - Public Works:

Personal services and benefits Professional services Operating sen/tces Other senrices Supplies aher

Total Cunent

238,580

241,226

623,543

697,702

228,427

226,640

(395,116)

05,351 -

2,765 19,641 4,987 8,482

348,058 1,112

12,907 67,170 41,328

227,127

120,421 112

8,787 39,518 7,932

50,070

227,637 1,000 4,120

27,652 33,396

177,057

470,862



(2,646) (74,159) 1,587 75,746



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(2,646)

402

(74,159)

402

1,587

402

75,746

$ (2,244) $ (73,757) $ 1,989 $ 75,746

142

LAFOURCHE PARISH GOVERNMENT Fund # 1 5 4 - T A N F

Schedule of Revenues, Expenditures, Changes in Fund Balance - Budget and Actual For the Year Ended December 3 1 , 2009

Schedule 3.29

REVENUES Intergovemmental - State of LA

Original Budget

30,000 $

Final Budget

Actual Amounts

30,000 $

Variance Positive

(Negative)

14,282 $ (15.718)

Total Revenues 30.000

EXPENDITURES Current - General Government - Health & Community Sen/ices:

Personal services and benefits Professional sen/ices Operating senrices Other senrices Supplies

Total expenditures



30,000

30.000

30.000

14,282

10,367

3,915

(15,718)

15,559 100

2,500 9,000 2,841

12,644 100

2,500

11,911 2,845

6,821 -48

3,343 155

5,823

100 2,452

8,568

2,690

19,633

3,915



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

1,253

1.253 $

1,253

1,253 $

3,915

1,253

5.168 $

3.915

3.915

143

LAFOURCHE PARISH GOVERNMENT Fund #160 - Road Sales Tax District A


Schedule 3.30

REVENUES Taxes - Sales & Use Interest Other Revenues

Original Budget

3,292,167 15,000

Final Budget

3,402,840 22,100

Actual / foun ts

3,226,675 7,239

15,464

Variance Positive

(Negative)

(176.165) (14,861) 15,464

Total Revenues

EXPENDITURES Current - General Government - Public Worics:

Professional sen/ices Operating sen/ices Supplies Miscellaneous

Total cun-ent Debt Service

3,307,167

62,922 600

3,424,940

681,922 600

3.249,378

550.624

(175.562)

32,922

-30,000

-

51,922

600,000

30,000 -

44,970 505,104

-550

6,952

94,896

30,000

(550)

131,298 600

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers In ftcm: 104 Drainage Fund 313 Resen/e-2005 Rd Bonds D 3,5, &6

Total Transfers In Transfere Out to: 206 stm 299 tal 302 ing 317 solid

I



63,522

3,243,645

(3,974,491)

(3,924,609)

(680,964)

682.522

2,742,418

550,624

2.698,754

(4,504,388)

(3,816,306)

(1,073,888)

(2,808,388)

(2,196,817)

131,898

(43,664)

-49,882

49,882

(1,796,000) (50.000)

(554,943) (1,573,548)

600,000

88,082

688,082

(2,195,898) (180,000) (554,942)

(1,573,548)

600,000 11,571

611,571

(679,841) (52)

(554,947) (1,573,548)

-

(76,511)

(76,511)

1,516.057

179,948

(5) -

1,696,000

1,619,489

501,937 1,575.825

FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

1,171,145 1,171,145 1,171,145

$ 490,181 $ 97,257 $ 1,673,082 $ 1,575,825

144

LAFOURCHE PARISH GOVERNMENT Fund #161 - Road Sales Tax District 2


Schedule 3.31

Original Budget

Final Budget

Actual Amounts

OTHER FINANCING SOURCES (USES) Transfers In 318 2008 Sinking Fund Transfers Out to: 201 Constmction RSTD2 299 Capital Projects Fund 318 208 Sinking Fund



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

2,900 1,212

Variance Positive

(Negative) REVENUES

Taxes Sales and Use Intergovemmental - State Interest

Total Revenues

EXPENDITURES Current - General Government -

Professional services Other service Operating supplies Other

Total Current Capital Outlay

Total oqjenditures

Public Worics:


$ 2,756,820 g -

10,650

2,767,470

27,568 -

30,000 790.000 847,568

-

847,568

1,919,902

) 3,101,820 S 9,500

13,650

3,124,970

40,968 -

55,000

-95,968

-

95,968

3,029,002

> 2,892,855 $ 9,500

28,605

2,930,960

28,321 134

52,500 500

81,455 -

81,455

2,849,505

(208,965)

-14,955

(194,010)

12,647 (134)

2,500 (500)

14.513 -

14,513

(179,497)

(100,000)

(100,000)

1,819,902

2,867.790

(1.688)

(3.144,549) (867,120) (828.600)

(4,837,369)

(1.808,367)

(1.183,101) (521,424) (828,600)

(2,531,913)

317,592

1,961,448 345,696

2,305,456

2,125,959

2,867,790

$ 1,819,902 $ (1,808,367) $ 3,185,382 $ 4,993,749

145

LAFOURCHE PARISH GOVERNMENT Fund #181 - Coastal Zone Management


REVENUES Intergovemmental - Federal $ Charges for Sen/tces In-Kind Contribution Interest

Total Revenues

EXPENDITURES

Original Budget

52,063 ! 25,000 18,495

-

95,558

Current - General Government - Health & Community Services: Personal sen/lces and benefits Professional services Operating services Other services Supplies Miscellaneous >

Total Conservation Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) 001 Transfers In fi^m General Fund 108 Transfers Out to Royalty Fund 184 Transfere Out to MMS CIAP Project 299 Transfers Out to Capital Fund



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR $

75,297 50,000 5,800

14,340 14,100 38,496

198,033 -

198,033

(102,475)

44,568 --

(22.000)

22,568

(79,907)

65,973

(13,934)

Final Budget

E 52,063 682

18,495 2,800

74,040

75,295 -

5,400 12,040 15,400 39,898

148,033 - •

148,033

(73,993)

44,568 (1,225,000)

(50,000) (22,000)

(1,252,432)

(1,326,425)

1,318.188

$ (8,237)

Actual Amounts

$ 54,863 682

24,216 2,795

82,556

56,426 ' 35,906

2,415 10,641

-18,529

123,917 -

123,917

(41,361)

44,568 (1,225,000)

(50,000) (21,110)

(1,251,542)

(1,292,903)

1,419,838

$ 126,935

Schedule 3.32

Variance Positive

(Negative)

$ 2,800

-5,721

(5)

8,516

18,869 (35,906)

2,985 1,399

15,400 21,369 24,116

-

24,116

32,632

---890

890

33,522

101,65Q

$ 135,172

146

LAFOURCHE PARISH GOVERNMENT Fund #183 - Christmas Tree Program


REVENUES Intergovemmental - State of LA Other

Original Budget

$ 18,000


EXPENDITURES Current - General Govemment - Health & Community Senrices:

Professional services 16,200 Operating services 2,000 Other services 496 Miscellaneous

Total Current Capital Outlay

Total expenditures


18,696

18,696

(696)

Final Budget

$ 18,000

18,000

16,200 2,000

496

18,696

18,696

(696)

Actual Amounts

$ 18,000 474

18,474

23,800 1,441

59 474

25,774

25,774

(7,300)

Schedule 3.33

Variance Positive

(Negative)

$ 474

474

(7,600) 559 437 (474)

(7,078)

(7,078)

(6,604)




FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(696)

27,539

26.843 $

(696)

27.539

26,843 $

(7,300)

27,539

20,239 $

(6,604)

(6.604)

147

LAFOURCHE PARISH GOVERNMENT Fund #184- MMS CIAP Project


REVENUES Intergovemmental - Federal

Total Revenues

Original Budget

$ 4.524,024

4,524,024

$

Final Budget

1,552,122

1,552,122

Actual Amounts

$ 340,389

340,389

Schedule 3.34

Variance Positive

(Negative)

$ (1,211,733)

(1,211,733)

EXPENDITURES Cun-ent - General Government - Health & Community Services:

CIAP Project Total Cun-ent

Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) 181 Transfers In from CZM Transfers Out



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

4,524,024 4,524,024

4,524,024

(8.641)

(8.641) $

1,602,122

1,602,122

1,602,122

(50,000)

50,000

50,000

(8,641)

(8,641) $

246,923

246,923

246,923

93,466

50,000

50,000

143,466

(8,641)

1,355,199

1,355,199

1,355,199

143,466

143,466

134,825 $ 143,466

148

LAFOURCHE PARISH GOVERNMENT Fund #185 - Beachfront Development Commission


For the Year Ended December 31, 2009 Schedule 3.35

Original Budget

REVENUES Intergovernmental - Local

Final Budget

2,500

Actual Amounts

2,500

Variance Positive

(Negative)

Total Revenues 2,500 2,500


Personal services and benefits 5.065 Professional Services Operating Senrices Olher senrices Supplies -

Total Cunent 5,065 Capital Outlay -

Total expenditures


OTHER FINANCING SOURCES (USES) 001 Transfers In fi-om General Fund Transfers Out



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

5,065

(5,065)

(5,065)

69,026

74,879

74,879

(72,379)

(72,379)

69,026

64,678

64,678

8,390 54,500

3,600 1,800 6,589

4,290 52,927 4,647 1,956

858

4,100 1,573 (1,047)

(156) 5,731

(62,178)

(62,178)

69,026

63,961 $ (3,353) $ 6,848 $

10,201

10,201

10,201

10,201

10,201

149

LAFOURCHE PARISH GOVERNMENT Fund #196 - FEMA Acquisition Fund


REVENUES Intergovernmental - Federal Miscellaneous

Total Revenues

EXPENDITURES Current - General Government - Public Worics: Other

Total cunent expenditures Capital Outiay

Total expenditures EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES

Original Budget

$

-

-

_

Final Budget

$ 1,525,828

1,525,828

1,525,828 1,525,828

Actual Amounts

$ 961,139 600

961,739

959,188 959,188

2,551

Schedule 3.36

Variance Positive

(Negative)

$ (564,689) 600

(564,089)

566,640 566,640

2,551




FUND BALANCES


END OF YEAR

413,476

413,476 $

2,551

167,024

169.575

2,551

(246,452)

(243,901)

150

LAFOURCHE PARISH GOVERNMENT Fund #197 - ARRA Funds


REVENUES Intergovemmental - Federal Miscellaneous

Total Revenues

EXPENDITURES Current - General Govemment - Public Works:

Professional senrices Other


Total expenditures EXCESS (DEFICIENCY) OP REVENUES

OVER EXPENDITURES

Original Budget

$

-

-

-

.

Final Budget

$ 150,000

150,000

*

-

150,000

Actual Amounts

$ 89,580

89,580

111,790 585

112,375

112,375

(22,795)

Schedule 3.37

Variance Positive

(Negative)

$ (60,420)

(60,420)

(111,790) (585)

(112,375)

(112,375)

51,955


299 Transfers Out to Capital Projects Fund (150,000) 150,000



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(150,000)

(22,795)

(22,795) $

150,000

201,955

201,955

151

152

OVHRNMBKT

sf -n o i o Q. CD

/ <^> -x°' . \

^%»»»«.-»*


DEBT SERVICE FUNDS

302 CERTIFICATE OF INDEBTEDNESS, SERIES 1999 - BUILDING FUND Certificate of Indebtedness, Series 1999 - Building accumulates monies for the payment of $385,000 certificates of indebtedness date January 1,1999. The certificates were issued for the purpose of acquiring and improving a nevt/ administrative building.

311 SALES TAX BOND. SERIES 2003 SINKING FUND The Sales Tax Bond Sinking Fund Series 2003 v»/as established to accumulate monies for the principal and interest payments associated with the $10,000,000 Refunding Bonds, Series 2003, of Road Sales Tax District No. 2. The proceeds were used to pay a portion of the costs of effecting a current refunding of the Certificates of Indebtedness, Series 1998 and Certificate of Indebtedness, Series 1999 and $1,880,000 of Indebtedness owed by the Issuer to Road District No. 1.

313 ROAD SALES TAX DISTRICT NO. 3, 5 & 6 RESERVE FUND The Road Sales Tax District No. 3, 5 & 6 Public Improvement Bond Reserve Fund was established solely for the purpose of paying principal and interest on the $15,000,000 bonds in the event of default.

314 ROAD SALES TAX DISTRICT NO. 3, 5 & 6 BOND SINKING FUND The Road Sales Tax District No. 3, 5 & 6 Bond Sinking Fund was established to accumulate monies for the principal and interest payments associated with the $15,000,000 Road Bonds dated February 1, 2005.

316 PUBUC IMPROVENIENT BOND SINKING FUND The Public Improvement Bond Fund accumulates monies for the payment of the Series 1994 Bonds.

317 SINKING FUND - CONSOLIDATED SALES TAX DISTRICT A FUND Consolidated Sales Tax District A Sinking Fund accumulates monies for the payment of the 2007 Refunding Bonds issued on behalf of the consolidation of Road Sales Tax Districts 3, 5 and 6.

318 ROAD SALES TAX DISTRICT 2 - 2008 SINKING FUND The Road Sales Tax District 2 2008 Sinking Fund accumulates monies for the principal and interest payments associated with the $10,000,000 Road Bonds dated October 15, 2008.

153

LAFOURCHE PARISH GOVERNMENT Non-Major Debt Service Funds

Combining Balance Sheet December 31, 2009

Schedule 4.1

ASSETS Cash and Cash Equivalents Investments Receivables Due from Other Funds Other Cun-ent Assets

302

Sinking Fund -Certificates of Indebtedness,

Building Bonds, Series 1996

46,289

48,029 778,082

311 313 314

Sinking Fund - Reserve Fund - Sinking Fund -Sales Tax Bond, Road Sales Tax Road Sales Tax

Series 2003 Districts 3, 5 & 6 District 3, 5 & 6

$ 189,950

$ 1,500,447 659,312

578.807

Total Assets $ 872,400 $ 189,950 $ 1,500,447 $ 1,238,119

LIABILITIES Accounts Payable Due to Ottier Funds Other Current Uabilities

Total Uabilities

189,950

189,950

447

447

143,338

143,338

FUND BALANCES Fund Balances:

Reserved for Debt Service Total Fund Balances

872,400 872,400

1,500,000 1,500,000

1,094,781 1,094,781

Total Liabilities and Fund Balances $ 872,400 $ 189,950 $ 1,500,447 $ 1,238,119

(continued)

154


Combining Balance Sheet

December 3 1 , 2 0 0 9 Schedule 4.1

317 318

ASSETS Cash and Cash Equivalents Investments Receivables Due from Other Funds Other Cun-ent Assets

Sinking Fund -Consolidated

Sales Tax District A

1,178,657

Sinking Fund -2008

1,217

Total

3,575,872

48,029 1,356,889

Total Assets $ 1,178,657 $ 1,217 $ 4,980,790

LIABILITIES Accounts Payable Due to Other Funds Other Current Liabilities

Total Uabilities

FUND BALANCES Fund Balances:

Reserved for Debt Service Total Fund Balances

1,178,657 1,178.657

1,212

1,212

334,947

334,947

4,645,843 4,645,843

Total Liabilities and Fund Balances $ 1,178,657 $ 1.217 $ 4,980.790

(concluded)

155


Statement of Revenues, Expenditures and Changes in Fund Balances For the Year Ended December 31, 2009 Schedule 4.2

REVENUES

Investment Eamings

Total Revenues

EXPENDITURES Principal Payments Interest Payments

Total Eiênditures

EXCESS (DEFICIENCY) OF REVENUES

OVER EXPENDITURES

302

Sinking Fund -Certificates of Indebtedness,

Building Bonds, Series 1996

$ 1,076

1,076

685,000 222,622

907,622

(906,546)

311

Sinking Fund -Sales Tax Bond,

Series 2003

$ 715

715

715

313

Resen/e Fund -Road Sales Tax Districts 3, 5 & 6

$ 5,689

5,689

5,689

314

Sinking Fund -Road Sales Tax District 3, 5 & 6

$ 4,134

4,134

210,000 630,764

840,764

(836,630)

0'r>1ER FINANCING SOURCES (USES) Operating Transfers In Operating Transfers Out



879,852

879,852

(26,694)

(189,950)

(189,950)

(189,235)

(11,571)

(11,571)

(5,882)

892,614 (714,445)

178,169

(658,461)

FUND BALANCES - BEGINNING OF YEAR

FUND BALANCES - END OF YEAR

899,094 189,235

$ 872,400 $

1.505,882 1,753.242

$ 1,500,000 $ 1,094,781

(continued)

156


Statement of Revenues, Expenditures and Changes in Fund Balances For the Year Ended December 31, 2009

Schedule 4.2

316 317 318

REVENUES

Investment Earnings

Total Revenues

EXPENDITURES Principal Payments Interest Payments

Total Expenditures


OVER EXPENDITURES

OTHER FINANCING SOURCES (USES) Operating Transfers In Operating Transfers Out


Public Improvement

Bonds

$

-

.

(70)

(70)

Sinking Fund -Consolidated

Sales Tax District A

$ 2,294

2,294

1,230,000 321,792

1,551,792

(1,549,498)

1,573,548

1,573,548

Sinking Fund -2008

$ 1,212

1.212

360.000 468.595

828,595

(827,383)

828,600 (1.212)

827,388

Total

$ 15.120

15,120

2,485.000 1,643,773

4,128,773

(4,113,653)

4,174,614 (917,248)

3,257,366

NET CHANGE IN FUND BALANCE (70) 24,050 (856,287)



70 1,154,607

$ 1,178,657 $

5.502,130

$ 4,645,843

(concluded)

157

LAFOURCHE PARISH GOVERNMENT Fund #302 - COI Series 1999 Building

Schedule of Revenues, Expenditures and Changes In Fund Balance - Budget and Actual For the Year Ended December 31,2009

REVENUES Interest

Total Revenues

EXPENDITURES Debt Semce:

Principal Payments Interest Payments

Total expenditures


OTHER FINANCING SOURCES (USES) Transfers In fiiDm: 102 Building & mintenarKe Fund 160 Road Sales Tax District A

Operating Transfers Out

Total other flnancing sources (uses)


FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

Original Budget

$ 6,625

6,625

685,000 222,622

907,622

(900,997)

324,905 554,943 879.848

879,848

Final Budget

$ 1,125

1,125

685,000 222,622

907,622

(906,497)

324.905 554,942 879,847

879,847

Actual Amounts

$ 1,076

1.076

685,000 222,622

907,622

(906,546)

324,905 554,947 879,852

. 879,852

Schedule 4.3

Variance Positive

(Negative)

$ (49)

(49)

-

(49)

5 5

5

(21,149)

899,094

(26,650)

899,094

(26,694)

899,094

(44)

$ 877,945 $ 872,444 $ 872,400 $ (44)

158

LAFOURCHE PARISH GOVERNMENT Fund #311 - Sales Tax Bond, Series 2003

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended December 31, 2009

REVENUES Interest

Total Revenues

EXPENDITURES Principal Payments Interest Payments Other

Total experwlitures


OTHER FINANCING SOURCES (USES) 106 Transfers Out to RSTD2

Original Budget

$

Final Budget

$

Actual Amounts

$ 715

715

Schedule 4.4

Variance Positive

(Negative)

$ 715

715

715

189,235 (189,950)

715

(379,185)



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

189,235

189,235

189,235

189,235

(189,950)

(189,235)

189,235

(379,185)

(378,470)

$ 189,235 $ 378,470 $ $ (378,470)

159

LAFOURCHE PARISH GOVERNMENT Fund #313 -RST Districts 3,5,6 Reserve

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual For the Year Ended December 31, 2009

REVENUES Interest

Total Revenues


Total expenditures


OTHER FINANCING SOURCES (USES) 160 Transfers Out to RSTD2

Original Budget

$ 44,000

44,000

Final Budget

$ 5,800

5,800

Actual Amounts

$ 5,689

5,689

Schedule 4.5

Variance Positive

(Negative)

$ (111)

(111)

44,000

(49,882)

5,800

(11,682)

5,689

(11,571)

(111)

111



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

(49.882)

(5,882)

1,505,882

(11,682)

(5,882)

1,505.882

(11,571) 111

(5,882)

1,505,882

$ 1,500,000 $ 1,500,000 $ 1,500,000 $

160

LAFOURCHE PARISH GOVERNMENT Budget Comparison Schedule

Fund #314 - RST Districts 3, 5 6 Bond For the Year Ended December 31, 2009

REVENUES Interest

Total Revenues

EXPENDITURES Debt Service:

Principal Payments Interest Payments & Bank Charges

Total expenditures


OTHER FINANCING SOURCES (USES) 108 Transfers In from Royalty Fund 206 Transfers Out to Constiuction - RSTD 3 5&6



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

Original Budget

$ 70,000

70,000

210,000 630,764

840,764

(770.764)

892,614 -

892,614

Final Budget

$ 4,750

4,750

210,000 630,764

840,764

(836.014)

892.614 (1.624.195)

(731.581)

Actual Amounts

$ 4.134

4.134

210,000 630,764

840,764

(836,630)

892,614 (714,445)

178,169

Schedule 4.6

Variance Positive

(Negative)

$ (616)

(616)

-

(616)

. 909,750

909,750

121,850

1,753,242

(1,567,595)

1,753,242

(658,461)

1,753,242

909,134

$ 1,875,092 $ 185,647 $ 1,094,781 $ 909,134

161

LAFOURCHE PARISH GOVERNMENT Fund #317 -Road Sales Tax District A

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual


REVENUES Interest Other

Total Revenues


Total expenditures


OTHER FINANCING SOURCES (USES) 160 Transfers In fi-om Sales Tax District A

Transfers Out

Original Budget

$ 11,000

11.000

1,230,000 321,792

1,551,792

(1,540,792)

Firral Budget

$ 2,400

2,400

1,230,000 321,792

1,551,792

(1,549,392)

Actual Amounts

$ 2,294

2,294

1,230,000 321,792

1,551,792

(1,549,498)

Schedule 4.7

Variance Positive

(Negative)

$ (106)

(106)

.

(106)

1,573,548 1,573,548 1,573,548

Total Other financing sources (uses)


FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

1,573,548

32,756

1,154,607

1,573,548

24,156

1,154,607

1,573,548

24.050

1,154,607

(106)

$ 1,187,363 $ 1,178,763 $ 1,178,657 $ (106)

162

LAFOURCHE PARISH GOVERNMENT Fund #318 -Sinking Fund 2008

Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual

For the Year Ended December 31,2009

REVENUES Interest Other

Total Revenues


Total expenditures


OTHER FINANCING SOURCES (USES) 161 Transfers In from RSTD2 161 Transfers Out to RSTD2

Total other flnancing sources (uses)


FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

Original Budget

S

-

-

Final Budget

S 2,900

2,900

360,000 468,600

828,600

(825,700)

828,600 (2,900)

825,700

Actual Amounts

$ 1,212

1,212

360,000 468,595

828,595

(827,383)

828,600 (1.212)

827,388

Schedule 4.8

Variance Positive

(Negative)

$ (1,688)

(1.688)

5

5

(1.683)

1,688

1,688

163

164

7\]ok\-Aâjoi^ Cap i ta l

COVEmMlEHT

3§

'*• o •n "• c o Q.-a V) = ;

m

• • % % % • • • •


CAPITAL PROJECT FUNDS

195 MORRISTOWN SEWERAGE PROJECT The primary objective of the Morristown Sewerage Project is the development of viable urban communities by providing a suitable living environment for persons of low and moderate Income.

206 ROAD CONSTRUCTION DISTRICT 3, 5 & 6 FUND The Road Construction District 3, 5 & 6 Fund was established for the purpose of constructing and reconstructing roads, highways and bridges In those districts with funding provided from the $15,000,000 bond issuance.

299 CAPITAL PROJECTS The Capital Projects Fund was created in 2006 to account for all non road capital outlay projects.

165

LAFOURCHE PARISH GOVERNMENT Non-Major Capital Projects Funds

Combining Balance Sheet December 31, 2009 ScfTedule 5.1

ASSETS Cash Investments Due from Other Funds

Total Assets

LIABILITIES Accounts Payable Contracts and Retainages Payable Due to Other Funds

Total Liabilities

FUND BALANCES Fund Balances (Accuulated Deficits):

Unresenred Deficit Total Fund Balances (Accumulated Deficits)

195 Morristown Sewergte Project

206 299

Construction RSTD 3, 5, 6 Capital Projects Total

$

$

$

23,945 --

23,945

-23,945

23,945

$

$

S

230 50,247

50.477

9,237

679,088 -

688,325

$

$

$

--

41,261

406,301

89,718

537,280

$

$

$

23,945 230

50,247

74,422

50,498 1,085,389

113,663

1,249,550

(637,848) (637,848)

(537,280) (537,280)

(1,175,128) (1.175,128)

Total Liabilities and Fund Balances $ 23,945 $ 50.477 $ 74,422

166

LAFOURCHE PARISH GOVERNMENT Non-Major Capital Projects Funds

Combining Statement of Revenues, Expenditures and Changes in Fund Balance For the Year Ended December 31, 2009

Schedule 5.2

195 Morristown Sewergte Project

206

Construction RSTD 3, 5,6

299

Capital Projects Total REVENUES

Intergovernmental:

Federal

• Interest Other

Total Revenues

EXPENDITURES Public Worits Capital Outlay

Total Expenditures


OVER EXPENDITURES

OTHER FINANCING SOURCES (USES) Operating Transfers In Operating Transfers Out





$

.

'

(23,945)

(23,945)

(23.945)

23,945

$

$ - !

.

291,587 2,201,802

2,493,389

(2,493,389)

1,855,541

1,855,541

(637,848)

$ (637,848) 1

E - i

146,539 7,138,910

7,285,449

(7,285,449)

7,105,216 (81,527)

7,023,689

(261,760)

(275,520)

S (537,280) 1

5

.

438.126 9,340,712

9,778,838

(9,778,838)

8,936,812 (81,527)

8,855.285

(923,553)

(251.575)

E (1,175,128)

167

LAFOURCHE PARISH GOVERNMENT Fund #195 - Morristown Sewerage Project


REVENUES Intergovernmental - Federal Other

Total Revenues

EXPENDITURES Current - General Govemment - Public Worits Capital Outlay

Total expenditures


OTHER FINANCING SOURCES (USES) 001 Transfers Out to General Fund 299 Transfers Out to Capital Projects Fund



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

Original Budget

$

-

.

-

23,945

$ 23,945

Final Budget

$

-

(47,846) 23,901

(23,945)

(23,945)

23,945

$

Actual Amounts

$

-

(23,945)

(23,945)

(23,945)

23,945

$

Schedule 5.3

Variance Positive

(Negative)

$

-

23,901 (23,901)

-

$

168

LAFOURCHE PARISH GOVERNMENT Fund #206 - Construction - RSTD. 3, 5, 6


Schedule 5.4

REVENUES Investment Earnings

Total Revenues

EXPENDITURES Current - General Government - Public Worits:

Professional services Operating services Other services


Total expenditures


OTHER FINANCING SOURCES (USES) Operating Transfers In from: 108 Royalty Fund 160 Road Sales Tax District A 314 Sinking Fund - Districts 3, 5 & 6

Operating Transfers Out



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

Original Budget

10,000

Final Budget

Actual Amounts

55,872 (637,848)

Variance Positive

(Negative)

$ 10,000

10,000

40,000

. 40,000

1,756,000

1,796,000

(1,786,000)

1,796,000 -

1,796,000

1,796,000

$ 10,000

10,000

486,509

1,528 490,037

3,745,437

4,235,474

(4,225,474)

461,255 2,195,898 1,624,193 4,281,346

4.281,346

$

.

289.892

1,695 291,587

2,201,802

2.493,389

(2,493,389)

461,255 679,841 714,445

1,855,541

1,855,541

$ (10.000)

(10.000)

198,617

(167) 198,450

1,543,635

1,742,085

1,732,085

(1,516,057) (909,748)

(2,425,805)

(2,425,805)

(693,720)

$ 10,000 $ 55,872 $ (637,848) $ (693,720)

169

LAFOURCHE PARISH GOVERNMENT Fund #299- Capital Projects Fund

Schedule of Revenues, Expenditures, and Changes in Fund Balance - Budget and Actual For the Year Ended December 3 1 , 2 0 0 9 Schedule 5.5

Original Budget

Final Budget

Actual Amounts

REVENUES Other Revenues

Total Revenues

EXPENDITURES Current - General Govemment - Public V\/orks:

Professional services Other services Operating sen/ices


Total expenditures


OTHER FINANCING SOURCES (USES) Transfers In from: 001 102 103 104 108 110 119 160 161 181 201

001

General Fund Animal Control Roads & Bridges Drainage Maintenance Royalty Recreation Library Road Sales Tax District A Coastal Zone Management CZM Constmction - Rd Tax Dist. 2 Total Transfers In: Transfers Out to General Fund

Variance Positive

(Negative)



FUND BALANCES

BEGINNING OF YEAR

END OF YEAR

$

---

6,956,890

6,956.890

(6,956,890)

71,073 50.000

1,010,000 5,395,000

-358,817

-50,000

-22,000

-6,956,890

-

6,956,890

$

122,461 1,045 1,994

125,500 24,750,620

24,876,120

(24,876,120)

5,331,422 1,577,591 1,067,476 5,322,722 2,288,027

921,793 5,832,748

355,000 867,120 22,000

1,678,801 25,264,700

(81,527)

25,183,173

$

140,209 551

5,779 146,539

7,138,910

7,285,449

(7,285,449)

77,585 1,292,534

968,420 1,670,177

555,696 257,299

1.579,720 52

521,424 21,110

161,199 7,105,216

(81,527)

7,023,689

$

(17,748) 494

(3,786) (21,040)

17,611,710

17,590,671

17,590,671

(5,253,837) (285,057) (99,056)

(3.652.545) (1.732,331)

(664,494) (4,253,028)

(354,948) (345,696)

(890) (1,517,602)

(18,159,484) -

(18,159,484)

(276,019)

307,054

(276,019)

(261.760)

(275,520)

(568,814)

499

$ (276.019) $ 31.035 $ (537.280) $ (568,314)

170

7\)oia-Aâjor

OVERNMENT

o' m 3

•a a.

m c

\ o


ENTERPRISE FUNDS

501 SEWERAGE DISTRICT NO. 4 FUND The Sewerage District No. 4 was created by the Parish because it was their Intent to accumulate the cost of providing services to the general public and those costs to be financed or recovered by charging a fee to the citizens who receive the services.

502 BROCATTO COMMUNITY SEWERAGE FUND The Sewerage District No. was created to provide service to Brocatto Community in Raceland. Expenditures caused by the services provided to residents are recovered by charging user fees.

503 SEWERAGE DISTRICT NO. 14 FUND The Sewerage District No. 14 was created to provide service to Dugas Subdivision in Thibodaux. Residents who receive the services reimburse the district through assessed user fees.

504 RITA SEWERAGE FUND The Rita Sewerage Fund was created to provide service to the Rita Community in Thibodaux. The project was fully funded by a federal grant. Construction was completed in 2003.

505 MORRISTOWN SEWERAGE PROJECT The primary objective of the Monistown Sewerage Project is the development of viable urban communities by providing a suitable living environment for persons of low and moderate income.

171

LAFOURCHE PARISH GOVERNMENT Non-Major Enterprise Funds

Combining Statement of Net Assets December 31, 2009

Schedule 6.1

501

Sewerage District 4 -Marydale

Community

502

Brocatto Community Sevi/erage

503 Sewerage District 14

Dugas Community

504

Rita Community Sewerage

505

Morristown Community Sewerage Total

ASSETS Cunent assets:

Cash and cash equivalents Receivables

Total current assets Noncurrent assets:

Capital Assets Property, Plant and Equipment Accumulated Depreciation

Total Capital Assets

Total assets

LIABILITIES Current liabilities:

Accounts Payable Contracts and Retainage Payable Due to Other Funds

Total current liabilities

NET ASSETS Invested in capital assets, net of related debt Unrestricted (deficit)

Total Net Assets

Total Liabilities and Fund Equities

$

$

$

^^

—

_$

1,991

1,991

667,226 (504,127) 163.099

165,090

4,591 4,345

69,523

78,459

163,099 (76,468) 86,631

165,090

$

$

$

—

$

3,891

3,891

2,407,988 (1,275,860) 1.132,128

1,136,019

5,542

84,232

89,774

1,132,128 (85,883)

1,046,245

1,136,019

$

;

$

$

^ _

—

A

1,139

1,139

181,981 (141,945)

40,036

41,175

1,225

63,397

64,622

40,036 (63,483) (23,447)

41,175

$

:

J.

$

_

—

A

583

583

947,051 (272,719) 674,332

674,915

921

8,548

9,469

674,332 (8,886)

665,446

674,915

$

;

$

$

^ ^ H

_1

919

919

1,267,480 (51,734)

1,215,746

1,216,665

955

16,198

17,153

1,215,746 (16,234)

1,199,512

1,216,665

$ 8,523

8,523

5,471,726 (2,246,385) 3,225,341

$ 3,233,864

$ 13,234 4,345

241,898

259,477

3,225,341 (250,954)

2,974,387

$ 3,233.864

172


Combining Statement of Revenues, Expenses and Changes in Net Assets For the Year Ended December 31, 2009

Schedule 6.2

501

Sewerage District 4 -Marydale

Community

502

Brocatto Community Sewerage

503

Sewerage District 14

Dugas Community

504

Rita Community Sewerage

505

Mon'istown Community Sewerage

OPERATING REVENUES

Total

Sewerage Charges and Assessments $ 24,446 $ 46,846 $ 14,129 $ 7,580 $ 9,482 $ 102,483

OPERATING EXPENSES Professional services Operating services Other services Supplies Depreciation

Total operating expenses

OPERATING INCOME (LOSS)

NET ASSETS:


END OF YEAR

3,591 31,796

1.789 -

26,689

5,033 47,185

2,600 61

96,319

1,701 15,245 1,863

-7,280

1.807 8.169 1.512

-41,732

1,714 13,189

1,001 -

51,734

13,846 115,584

8,765 61

223,754

63,865

(39,419)

126,050

151,198 26,089 53,220

(104,352)

1,150,597

(11,960) (45,640)

(11,487) 711,086

67,638

(58,156)

1,257,668

362,010

(259,527)

3,233,914

$ 86,631 $ 1,046,245 $ (23,447) $ 665,446 $ 1,199,512 $ 2,974,387

173


Combining Statement of Cash Flows For the Year Ended December 31, 2009

Schedule 6.3

CASH FLOWS FROM OPERATING ACTIVITIES Cash Received from Customers Cash Payments for Operating Costs

501

Sevi«rage District 4 -Marydale

502

Brocatto Community

S03 Sewerage District 14

Dugas

504 505

Rita Morristown Community Community

Community Sewerage Community Sewerage Sewerage Total

24,776 $ 46,693 $ 14,182 $ 7,550 $ (24,776) (46,693) (14,182) (7,550)

9,455 $ 102.656 (9,455) (102,656)

Net Cash Provided by (Used in) Operating Activities

NET INCREASE (DECREASE) IN CASH AND CASH EQUIVALENTS

CASH AND CASH EQUIVALENTS:

BEGINNING OF YEAR

END OF YEAR

RECONCtUATION OF OPERATING LOSS TO NET CASH PROVIDED BY (USED IN) OPERATING ACTIVITIES: Operating (Loss) Adjustments to Reconcile Operating (Loss) to

Net Cash Provided by (Used in) Operating Activities Depreciation (Increase) Decrease in Receivables: Increase (Decrease) in Liabilities:

Accounts Payable Contracts and Retainages Due to Other Funds

Net Cash Provided by (Used In) Operating Activities $

(39,419) (104,352) (11,960) (45,640) (58,156) (259,527)

26,689 330

1,290 (80)

11,190

$

96,319 (153)

(3,385) 307

11,264

$ - 3

7,280 53

(874)

(1) 5,502

i

41,732 (30)

10 1

3,927

$ - !

51,734 (27)

(457)

-6,906

5

223,754 173

(3.416) 227

38,789

$

174

S c h e d u l e oj" (Zon\pe.nsaV\on

P a i d fo P a r i s K (SouKvcil a n d

Pa^*is^v Piêsidervt

s o ? | c E. 3 (b 0 : 0

-0 o

(D S-. cn o

n TJ 3- ffl

OVSRNMENT

0 0

u /

,1

< ' " . -If

LAFOURCHE PARISH GOVERNMENT SCHEDULE OF COMPENSATION PAID TO COUNCIL AND PRESIDENT

For the Year Ended December 31,2009

Schedule 7

The Schedule of compensation paid to Council members is presented in compliance with House Concun-ent Resolution 54 of the 1979 Session of the Louisiana Legislature. Compensation of the Council is included In the legislative expenditures of the General Fund. In accordance with LA R.S. 33:1233, the members have elected the monthly payment method of compensation. Under this method, members receive semi-monthly salary payments in-lieu of per diem payments.

Compensation of the President Is included in the executive expenditures of the General Fund. In accordance with the Home Rule Charier, the set annual salary is $65,000.

COUNCIL MEMBERS: Michael Delatte Philip Gouaux tl Daniel Lorraine Lindel Toups Kenneth P. Matherne Rodney Doucet Louis Richard Jerry Jones Joseph Fertitta

PARISH PRESIDENT -Charlotte Randolph

12,240 12.240 12,240 12,240 12,240 12,240 12,240 12,240 12,240

$ 110,160

$ 65,500

175

176

Staf isf ical Sec+ioKv

(lAiaa+udifed)

fi] c Q.

OYERKME^T

s u

'^^V:^0FL0V3^/ '

o c

LAFOURCHE PARISH GOVERNMENT Statistical Section December 31,2009

This part of the Lafourche Parish comprehensive annual financial report represents detailed infomiation as a context for understanding what the information in the financial statements, note disclosures, and required supplementary information says about the overall financial health of Lafourche Parish.

Contents Page

Financial Trends 179 These schedules contain trend information to help the reader understand how Lafourche Parish's financial performance and virell-being have changed over time.

Revenue Capacity Infonmation 186 These schedules contain information to help the reader assess factors affocting one of Lafourche Parish's revenue sources, ad valorem tax.

Debt Capacity Information 191 These schedules present information to help the reader assess ihe affordability of Lafourche Parish's current levels of outstanding debt and Lafourche Parish's ability to issue additional debt in the future.

Demographic and Economic information 195 These schedules offer demographic and economic indicators to help the reader understand the environment within which Lafourche Parish's financial activities take place.

Operating Information 197

These schedules contain service and infrastructure data to help the reader

understand how the infomiation in Lafourche Parish's financial report relates

to the services Lafourche Parish provides and the activities it performs.

177

178

LAFOURCHE PARISH GOVERNMENT NET ASSETS BY COMPONENT

LAST SEVEN FISCAL YEARS (accrual basis of accounting)

(in thousands)

vernmental Activities

Invested in capital assets, net of related debt

Restricted

Unrestricted (deficit)

tal govemmental activities net assets

2009

48,259

12,781

19,280

$ 80,320

2008

16,135

5,251

40,348

$ 61,734

2007

20,928

11,392

23,350

$ 55,669

Fiscal Year

2006

(2,194)

7,784

36,784

$ 42,374

2005

(1,091)

8.170

22.200

$ 29,279

Exhibit X-1

2004 2003

(10,125) (26,592)

6,271 6,601

31,210 34,954

$ 27,356 $ 14,963

Business Type Activities

Invested in capital assets, net of related debt Restricted for: UnresUlcted (deficit)

Total business type activities net assets

3,225

(251)

2,182

(215)

2,354

(185)

2,525

(149)

2,697

(116)

2,869

(86)

3,041

(69) $ 2,974 $ 1,966 $ 2,169 $ 2,376 $ 2,581 $ 2,783 $ 2,972

Primary Government

Invested in capital assets, net of related debt Restricted for: Unrestricted (deficit)

Total primary govemment net assets

51,484

12,781

19,029

18,317

5,251

40,133

23,281

11,392

23,165

331

7,784

36,634

1,606

8,170

22,084

(7,256)

6,271

31,124

(23,550)

6,601 34,884

$ 83.295 $ 63,701 $ 57,838 $ 44,750 $ 31,860 $ 30,140 $ 17,935

Source: Audited Comprehensive Annual Financial Reports Information available for seven years.

179

LAFOURCHE PARISH GOVERNMENT CHANGES IN NET ASSETS


(in thousands)

EXPENSES

Gcfvemmenlal Activities

General Govemment

Public Safety

Public Works

Community Services

Culture and Recreation

Depreciation

Interest and Fiscal Charges Total govemmental activities expenses

Business-Type Actiwties

Sewer

Total primary govemment expenses

2009

7,525

8,609

23,297

8,414

4,267

-

1,810 $ 53,922

362

$ 54,284

2008

7.558

1.790

32.625

6,667

1.912

-1.197

$ 51.750

306

$ 52,056

2007

5.414

1,339

13,708

6,210

1,300

5,518

1,506

$ 34,993

316

$ 35,310

Fiscal Year

$

_$_

2006

5,009

1,372

16,424

5.363

1.786

3,464

1,157

36,575

306

36,882

2005

8,756

1.584

20.145

4,386

780

2,785

2,454

$ 40,890

297

$ 41,186

Exhibit X-2

2004

5,673

1,901

15,678

5,113 1,117

7,639

1,365

$ 38,386

285

$ 38,672

$

J_

2003

4,882

1,445

14736

5,373

823

657

1,804

29,720

282

30,002

PROGRAM REVENUES


Charges for services:

General Govemment

Public Safety

Public Worics

Community Services

Conservation

Culture and Recreation

Economic Development

Depreciation

Interest and Fiscal Charges

3,232

96 41

3,305 5,596

83

10

2,049

387

1,322

470

709

548

629

415

Operating grants and contributions


Total govemmental activities revenues


Charges for services:

Sewer

Operating grants and contributions


Total business-type activities revenues

Total primary govemment revenues

$

$

$

12.346

3,349 19,064

102

102

19,167

S

$

$

6,206

9.076 18,588

104

104

18,691

$

$

$

8,326

14,015

110

110

14,124

$

$

$

9,739

1,309 13,483

101

101

13,585

$

$

$

7.444

1,336

10,573

95

95

10,667

$

$

$

5.913 1,162 8,331

97

97

8,428

$

$

$

7,639

911 9,595

101

101

9,696

180

LAFOURCHE PARISH GOVERNMENT CHANGES IN NET ASSETS


(in thousands)

Net (expense)/revenue

Govemmental activities

Business-type activities

Total primary govemment net expense

2009

(34,858)

(260)

$ (35,117)

2008

(33,162)

(203)

$ (33,365)

2007

(20,978) (207)

$ (21,185)

Fiscal Year

2006

(23,092)

(205)

$ (23,297)

2005

(30,317)

(202)

$ (30,519)

Exhibit X-2

2004

(30,055)

(189)

$ (30,244)

2003

(20,125)

(181)

$ (20,306)

General Revenues and Other Changes in Net Assets


Taxes:

Ad Valorem (property) taxes

Sales and use taxes

Other

Unrestricted grants and contributions

Interest and investment eamings

Miscellaneous

19,744

9,838

2.946

112

155

346

15,012

10,976

2,708

9,072

717

744

15,475

10,702

-4,786

1,505

1,756

8,699

15,185

2,675

5.480

1.727

2,421

8,179

12,322

5,806

2,007

1,361

2.423

8,631

11,369

-6,903

-953

8,268

10,746

-7,076

-37


Total govemmental activities gen revenue $ 33,141 $ 39,227 $ 34,225 $ 36,187 $ 32,099 $ 27,856 $ 26,127

Total primary govemmental gen revenues $ 33,141 $ 39.227 $ 34.225 $ 36,187 $ 32,099 $ 27,856 $ 26,127

Change in net assets

Govemmental activities

Business-type activities

Total primary govemment net expense $ (1,976) $ 5,862 $ 13,040 $ 12,890 $ 1,579 $ (2,388) $ 5,820

(1,717)

(260)

6,065 (203)

13,247

(207)

13,095

(205)

1,782

(202)

(2,199)

(189)

6,001

(181)

Source: Audited Comprehensive annual Financial Reports

Information available for seven years.

181

182

LAFOURCHE PARISH GOVERNMENT FUND BALANCES OF GOVERNMENTAL FUNDS

LAST TEN FISCAL YEARS (modified accrual basis of accounting)

(in thousands) Exhibit X-3

2009 2008 2007 2006 2005 2004 2003 2002 2001 2000 GENERAL FUND

Resen/ed 454 920 - - - - 454 245 Unreserved 1,861 2,093 3,087 4,479 3,066 3,574 3,559 3,765 3,857 4,187

Total $ 2,314 $ 3,013 $ 3,087 $ 4,479 $ 3,066 $ 3,574 $ 4,013 $ 4,010 $ 3,857 $ 4,187

ALL OTHER GOVERNMENTAL FUNDS Resenred* 12.860 14,675 11,392 15,499 20,055 6,386 6,913 9,496 12,660 10,620 Reported In: Special Revenue 35,530 32,199 25,206 24,591 17,878 26,956 29,317 28,436 27,617 27,773

Total $ 48,389 $ 46,874 $ 36,598 $ 40,090 $ 37,933 $ 33,342 $ 36,230 $ 37,932 $ 40,278 $ 38,393

'Includes Prepaid Insurance, Capital Prejects, and Debt Service Funds. All fund balances in Debt Service Funds are resen/ed to pay future debt sennce.


183

LAFOURCHE PARISH GOVERNMENT CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS


(in thousands)

REVENUES Taxes Federal Grants State Funds Local Revenues Charges for Services Fines and Forfeitures Investment Miscellaneous

Total Revenues

2009

32,528 8,872 5,815 1,254 2,223 1,171

155 519

2008

28,695 12,503 9,573

830 2,195 1,110

717 1,904

2007

28,915 4.289 7,863

961 2,066

885 1,505 1,756

Fiscal Year

2006

27,061 10,251 5,571

706 1,704

710 1,727 2,421

2005

22,667 5,903 8,264

224 1,219

532 1,361 3,021

Exhibit X-4

2004

19,736 4,710 6,265

-2,432

682 409

1,688

2003

18,997 4,929 7,663

-2,144

598 398 975

$ 52.537 $ 57,527 $ 48,239 $ 50,150 $ 43,192 $ 35,922 $ 35,705

EXPENDITURES General Govemment Public Safety Public Worics Community Services Culture and Recreation Transportation Debt Senflce

Principal Interest


Excess (Deficiency) of revenues over (under) expenditures

OTHER FINANCING SOURCES (USES) Issuance of long term debt Proceeds from Federal Loan Certificate of indebtedness proceeds Payments to Refunded Bond Escrow Premium on Refunded Bonds Issuance costs Refunding of Bonds Operating Transfers In Operating Transfers Out Proceeds from capital lease


Net change in fijnd balances

Debt service as a percentage of noncapital expenditures

7,642 1,925

23,038 8,191 3,599

2,485 1,659

15,039

6,961 1.777

27,901 6,430 1,779

3,965 1,643 6,868

5,417 1,339

18,087 6,210 1,300

7,183 1,671

11.867

5,009 1,372

16,611 5,363 1,786

3,955 1,839

16,109

8,475 1,584

20,145 4,386

780

4,356 2,067

14,817

5,507 1,901

15,578 5,113 1,117

4,496 1,655 4,629

4,965 1,445

18,216 5,373

823

3,938 1,747

910

10,000 5,462

$ 63,577 $ 57,326 $ 53,072 $ 52,043 $ 56,609 $ 39.996 $ 37,417

$ (11,040) $ 202 $ (4,833) $ (1,893) $ (13,417) $ (4,074) $ (1,712)

-----

24,412 (24,412)

$

$ (11,040)

8.5%

-----

17,869 (17,869)

$ 10,000

$ 10,202

11.1%

9,650 (9.317)

(333) (55)

31.052 (31,052)

$ (55)

$ (4,888)

21.5%

-----

30,845 (30,845)

$ 5,462

$ 3,569

16.1%

$

$

17,500 ----

21,506 (21,506)

17,500

4,083

15.4%

2,000 ---

(1,250) 15,436

(15.436)

$ 750

$ (3,324)

17.4%

10,000 --

(10,000)

-17,910

(17.910)

$

$ (1,712)

15.6%

Source: Audited Comprehensive annual Financial Reports.

184

LAFOURCHE PARISH GOVERNMENT CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDS



2002

5.076 5,112

38 2,185

603 783

1,360 $ 15,156

4,499 1,265

17,971 5,820

501 0

6,011 2,176

147 $ 38,391

$ (23,234)

Fiscal Year

2001

18,011 5,149 6,634

30 1,967

678 1,444 1,037

$ 34,949

4,228 1,208

22,100 5,383

415 9

5.060 2,022

139 $ 40,564

$ (5,614)

2000 '

16,239 3,506 7,203

356 1,985

679 2,319

986 $ 33,273

4,356 1,225

29,013 4,518

437 27

2,783 1,022

180 S 43,561

$ (10,288)

1,990 8,550 18,000

(25) (135)

9,314 10,019 7,764 (9,314) (10,019) (7,764)

$ 1,990 $ 8,525 $ 17,865

$ (21,244) $ 2,910 $ 7,577

21.4% 17.5% 8.8%

185

LAFOURCHE PARISH GOVERNMENT TAX REVENUES BY SOURCE, GOVERNMENTAL FUNDS



Fiscal Year

Taxes: Ad Valorem taxes Sales & use taxes Other

Total

2009

19,744 9,838 2,946

$ 32,528

2008

15,012 10,976 2,708

$ 28,695

2007

15,475 10,702 2,737

$ 28,915

2006

9,201 15,185 2,675

S 27,061

2005

8,700 12,322 1.646

$ 22,667

2004

8,367 11,294

75

$ 19,736

2003

8,251 10,711

35

$ 18,997

2002

8,068 10,794

47

$ 18,909

2001

7,268 10,676

67

$ 18,011

2000

6,158 10,024

57

$ 16,239


186

LAFOURCHE PARISH GOVERNMENT ASSESSED VALUE A N D ESTIMATED ACTUAL VALUE OF PROPERTY

LAST T E N YEARS

(unaudited)

(in thousands) Exh ib i t X-6

Real Estate Ratio of Total

Assed Value to Estimated Total Estimated ^ Oil & Gas p .. Total Total

Year Exempt ^ ^ ^ p t Merchandise &Bank ^ ^ ^ ! ^ Watercraft Assessed Direct Actual Value Actual Value* Stock Value Tax Rate

2009 $164,030 $165,775

2008 161,085 153,844

2007 149,913 118,953

2006 147,279 113,252

2005 144,179 106,520

2004 141,480 100,780

2003 132,432 78,666

2002 129,306 75,157

2001 127,192 72,597

2000 122,836 67,162

$86,252 $124,176 $79,544 $194,004 $813,782

82,788 118,165 78,649 171,140 765,672

74,474 99,575 76,323 139,192 658,431

63,483 80,408 75,965 127,600 607,987

60,368 77,081 75,709 114,955 578,812

60,108 81,779 73,267 119,780 577,193

57,678 75,527 69,283 111,943 525,529

54,707 76,600 69,786 103,385 508,943

49,448 68,682 69,758 68,021 455,698

45,090 64.032 64,439 59.318 422,875

29.04 $6,312,445 12.89%

20.94 5,944,512 12.88%

22.08 5,082,231 12.96%

21.68 4,719,110 12.88%

21.68 4,492,517 12.88%

21.68 4.460,111 12.94%

23.92 4,022,431 13.06%

23.92 3,888,400 13.09%

23.92 3,517,931 12.95%

23.92 3,280,655 12.89%

Note: 'Residential properties are assessed at 10% of fair maricet value, other property excluding land are to be assessed at 15%, and public service peroperties excluding land are to be assessed at 25% of fair maricet value.

Source: Lafourctie Parish Assessor's Office

187

LAFOURCHE PARISH GOVERNMENT PROPERTY TAX RATES

DIRECT AND OVERLAPPING GOVERNMENTS' LAST TEN YEARS

(unaudited)

Year

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

Parish Direct

Operating Millage

10.21

9.09

9.54

9.54

9.54

9.54

10.53

10.53

10.53

10.53

Overiapping Rates

Parish Operating Millage"

18.83

11.85

12.54

12.14

12.14

12.14

13.39

13.39

13.39

13.39

School Millage

43.30

43.30

43.30

43.30

43.30

43.30

43.60

43.60

43.60

43.12

Special Districts Millage"

17.93

24.21

22.71

24.63

24.63

24.40

25.50

25.50

25.39

25.39

Direct Special Districts Millage

39.64

43.22

40.96

39.96

39.53

37.99

42.05

40.05

41.75

43.73

Total Directs

Overiapping Rates

129.91

131.67

129.05

129.57

129.14

127.37

135.07

133.07

134.66

136.16

Exhibit X-7

Total Parish Direct Millage

29.04

20.94

22.08

21.68

21.68

21.68

23.92

23.92

23.92

23.92

Not included are the following: Bayou Blue Fire District, Central Lafourche Ambulance, Drainage District 1, Drainage District 5, Fire District 1, Fire District 2, Fire District 4. Fire District 5. Fire District 6, Fire District 7, Fire District 8-C, Fire District 9, Fire T&L #6, Hospital District 2, LTC Fee, North Lafourche Levee LB, North Lafourche Levee RB, Recreation District 1, Recreation District 2, Recreation District 8, Recreation District 11, and South Lafourche Levee RB. These represent Isolated areas that affect less than a majority of Parish residents.

' In 2009, the millage dedicated to libraries was transfen^d from the separate special districts millage to parish operating millage due to the consolidation of Lafourche Parish Ubrary operations and Parish operations.

Source: Lafourche Parish Assessor's Office

188

LAFOURCHE PARISH GOVERNMENT PRINCIPAL PROPERTY TAX PAYERS

CURRENT YEAR AND NINE YEARS AGO (unaudited)

(In thousands)

2009

Taxpayer

Chouest Offshore Service Vessel

Seacore Offshore, LLC

Hornbeck Offshore Sen/ices

Mars Oil Pipeline Company

Loop LLC

Discovery Gas Disfi-ibution, LLC

Chevran/Texaco Exploration

Candies, Otto LLC

Alpha Marine Senflces, LLC

Entergy Louisiana, LLC

LOCAP, Inc.

Hibernia National Bank

Lafourche Telephone Co., Inc.

Bellsouth Telecommunications

Assed Valuation

23,669

15,322

13,713

13,680

13,572

13,563

11,521

10,220

9,814

10,279

Rank

1

2

3

4

5

6

7

8

9

10

Percentage of Total Assed

Valuation

2.91%

1.88%

1.69%

1.68%

1.67%

1.67%

1.42%

1.26%

1.21%

1.26%

Assed Valuation

5,647

Exhibit X-8

2000

Rank

Percentage of Total Assed

Valuation

7,053

10.305

7,046

7

2

6

1.67%

2.44%

1.67%

0.00%

$ 135,353 16.63%

13,511

8,294

9,064

9,388

5,524

5,940

$ 81,771

1

5

3

4

9

10

3.19%

1.96%

2.14%

2.22%

1.31%

1.40%

18.00%


189

LAFOURCHE PARISH GOVERNMENT PROPERTY TAX LEVIES AND COLLECTIONS

LAST EIGHT YEARS (unaudited)

Exhibit X-9

Fiscal Year Ended

December 31

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

Collection Year Ended

December 31

2009

2009

2008

2007

2006

2005

2004

2003

2002

2001

$

$

$

Total Tax Levy •

80,445.297.79

74,817,210.18

62.397,989.42

56.751,181.85'

53.288,788.67

52,709,127.99

50,347,900.54

47,637,384.07

41,028,177.67

37,845,381.70

$

$

$

Collected Within the Fiscal Year of the Levy

Collections

2.309.081.51

73.875.709.76

61,585,157.92

56,078,475.45

52,430,173.55

51,621,549.63

49,707,404.67

46,924,608.04

N/A

N/A

Percent of Levy

2.9%

98.7%

98.7%

98.8%

98.4%

97.9%

98.7%

98.5%

0.0%

0.0%

Collections in Subsequent

Years

$

$

$

-

-

203,460.00

31,253.21

67,947.13

183,115.13

58,017.82

119,352.84

N/A

N/A

$

$

$

Total Collections to Date

Total Tax Collections

2,309,082

73,875,710

61.788,618

56,109,729

52,498,121

51,804,665

49,765,422

47,043,961

-

-

Percent of Levy

2.9%

98.7%

99.0%

98.9%

98.5%

98.3%

98.8%

98.8%

0.0%

0.0%

* 'Total Tax Levy" represents the taxpayer portion of the original levy of the Assessor. The amounts to tie paid by the taxpayer are ultimately collected in full except for adjustments due to assessment errors or delayed homestead exemptions.

Source: Lafourche Parish Tax Collector

Note: Ten years required; however only eight years of infomiation can be obtained.

190

LAFOURCHE PARISH GOVERNMENT RATIOS OF OUTSTANDING DEBY BY TYPE

LAST TEN FISCAL YEARS (In thousands, except per capita amount)

(unaudited) Exhibit X-10

Year

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

Public Improvement

Bonds

$ 36.120

38,605

32,570

39,415

44,065

30,905

34,610

38.405

42.360

38,575

Special Lease- Total Percentage Assessment Purchase Other Primary of Personal Per

Bonds Agreements Payable Govemment (1) Income (2) Capita (2)

16

56

97

163

229

5

-

75

147

216

282

-

8

126

238

; 5,462 $

5,462

5,462

5,462

-

-

-

-

-

.

41,582

44,067

38,107

45,024

44,281

31,203

34.666

38.509

42.649

39,042

N/A $

1.17%

1.10%

1.50%

1.71%

1.26%

1.44%

1.65%

1.88%

1.93%

441

473

411

481

480

339

379

424

473

434

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

Source: (1) Long-term debt note disclosures. Audited Comprehensiw Annual Financial Reports. (2) See the Schedule of Demographic and Economic Statistics for personal incxime and population data.

N/A = not available

191

LAFOURCHE PARISH GOVERNMENT DIRECT AND OVERLAPPING GOVERNMENTAL ACTIVITIES DEBT

AS OF DECEMBER 31, 2009 (unaudited)

Exhibit X-11

Jurisdiction

Direct:

Lafourche Parish Govemment

Discretely Presented Component Units:

Total Direct Debt:

OveHapping:

City of Thibodaux

Lafeurche Parish School Board (1)

Total Overlapping debt:

Total Direct and Overlapping debt

General Obligation Bonded Debt

Net Outstanding

-

2,833,000

$ 2,833,000

5,000,000

98,490,000

$ 103,490,000

$ 106,323,000

Percentage Applicable

To Government

100%

100%

100%

100%

Amount Applicable

To Govemment

-

2,833,000

$ 2,833,000

5,000,000

98,490,000

$ 103,490,000

$ 106,323,000

2009 Population 94,302

Per Capita $ 1,127.47

(1) The fiscal year of the Lafourche Parish School board ends on June 30th. Overiapping debt is based on June 30, 2009 financial infomiation.

Source: Audited Comprehensive Annual Financial Reports of Lafourche Parish Govemment, City of Thibodaux, and Lafourche Parish School Board

192

LAFOURCHE PARISH GOVERNMENT LEGAL DEBT MARGIN INFORMATION

LAST TEN FISCAL YEARS (unaudited)


2009 2008 2007 2006 2005 2004 2003 2002 2001 2000

DebtUmit 81,378 76,567 65,843 60,799 57,881 57,719 52,553 50,894 45,570 42,288

Total net debt related to limit - - - - - - - - - -

Legal debt margin $81,378 $76,567 $65,843 $60,799 $57,881 $57,719 $52,553 $50,894 $45,570 $42,288

Total net debt related to limit as a percent of debt limit 0% 0% 0% 0% 0% 0% 0% 0% 0% 0%

Legal Debt Margin Calculation for Fiscal Year 2009

Assessed Value $649,752

Add back: exempt real property $164,030

Total assessed value $813,782

Debt Limit (10% of total assessed value) $81,378

Debt applicable to limit: General obligation bonds $ Less: Amount set aside for repayment of general obligation bonds $

Total net debt applicable to limit $

Legal debt margin $81,378

Note: Under state finance law, the Lafourche Parish Government's outstanding general obligation debt should not exceed 10 percent of total assed property value. By law, the general obligation debt subject to the limitation may be offset by amounts set aside for repaying general obligation bonds. As of the cunent fiscal year, the parish did not have any outstanding general obligation debt.


193

LAFOURCHE PARISH GOVERNMENT PLEDGED-REVENUE COVERAGE


Fiscal Year

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

Special Assessment Collections

$

-

-

-

-

-

-

-

-

3

Principal

$

-

-

-

15,544

40,511

40,517

66,142

96,151

92,706

Debt Senflce

Interest

$ -

-

• -

-

984

3,504

5,750

9,830

13,112

12,642

Total

$ -

-

-

-

16,528

44,015

46,267

75,972

109,263

105,348

Coverage

0%

0%

0%

0%

0%

0%

0%

0%

0%

0%

Source: Non-Major Debt Service Funds - Special Assessment, Combining Statement of Revenue, Expenditures and Changes in Fund Balance

Exhibit X-13

194

LAFOURCHE PARISH GOVERNMENT DEMOGRAPHIC AND ECONOMIC STATISTICS

LAST TEN CALENDAR YEARS (unaudited)

Exhibit X-14

Year

2009

2008

2007

2006

2005

2004

2003

2002

2001

2000

Population (1)

94,302

93,083

92,713

93,554

92,179

91,955

91,440

90,773

90,123

89,974

$

$

$

$

$

$

$

$

$

Personal Income (1)

N/A

3,761,199,000

3,456,901,000

3,008,764,000

2,594,976,000

2,469,465,000

2,404,545,000

2,327,766,000

2,269,902,000

2,027,866,000

Per Capita Personal

Income (1)

N/A

$

S

$

$

$

$

$

$

$

40,203

37,257

32,161

28,151

26,855

26,296

25,644

25,187

22,538

Median Age (3)

37.0

36.6

36.0

35.7

36.3

34.1

34.1

34.1

34.1

34.1

Public School Enrollment (2)

14,629

14,822

14,875

14,836

14,841

14,901

15,160

15,274

15,308

15,381

Unemployment Rafe (1)

4.60%

3.30%

2.70%

2.80%

5.60%

4.60%

4.70%

4.50%

4.20%

4.20%

Source: (1) Louisiana Worics, Department of Labor (2) Lafourche Parish School Board (3) US Census Bureau

N/A - Data was not available at the time the report vras published.

195

LAFOURCHE PARISH GOVERNMENT PRINCIPAL EMPLOYERS

CURRENT YEAR AND NINE YEARS AGO (unaudited)

Employer

Bollinger Shipyards Inc

Crosby Tugs LLC

International Constmction Group

John Deere Thibodaux Inc

Lafourche Arc

NIcholls State University

Thibodaux Regional Medical Ctr

Walmart Supercenter

C-Port

GIS Inc

Employees

500-999

500-999

500-999

500-999

500-999

500-999

500-999

500-999

250-499

250-499

2009 Industry

Ship Building and Repairing

Boat Rental & Charter

General Contractor

Industrial & Commercial Machinery

Sitting Sen/ices

Schools - University

Hospital

Department Store

Oil & Gas

Welding

Employees

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Exhibit X-15

2000 Industry

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

N/A

Source: Louisiana Worics, Department of Labor

N/A = not available

196

LAFOURCHE PARISH GOVERNMENT FULL-TIME EQUIVALENT PARISH EMPLOYEES


General Fund Legislative City Court 17Th Judicial District Court Court Reporters District Attorney Registrar Of Voters Finance Executive Information Technology Purchasing Risk Management Human Resources Civil Service Planning 911 Coroner Civil Defense EMT's Justice of the Peace/Constables Public Worics Community Services South Lafourctie /^rport Economic Development

Special Revenue Animal Control Building And Maintenance Roads Drainage Road Sales Tax District 2 Solid Waste Health Unit Recreation Criminal Court Special District #1 Dmg Court Office Of Emergency Preparedness IV-D Health Activity Head Start CACFP Office of Community Action Weatherization LIHEAP Woricers' Compensation CSBG CZM

Exhibit X-16

Full-time Equivalent Employees Allotted in Annual Budget 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000

14 2 9 7 46 6 8 6 2 2 1 6 2 9 1 6 0 0 8 15 3 0 2

3 12 77 88 0 9 9 2 7 3 11 3 9 1 77 2 0 0 0 1 10 2

12 3 8 6 39 5 9 5 2 2 2 5 2 6 1 7 0 0 8 8 2 0 2

3 11 72 66 0 7 9 3 6 1 10 3 10 1 88 2 0 0 0 0 5 2

12 2 9 7 42 6 9 6 3 2 2 4 1 6 1 5 0 0 8 16 2 0 2

3 17 77 83 0 7 10 2 5 3 10 3 7 1 84 2 0 0 0 2 6 3

12 2 9 7 41 6 9 5 2 2 2 4 1 6 1 4 0 0 8 6 2 0 2

3 16 81 79 0 7 10 2 5 2 8 2 7 1 87 3 0 4 3 3 6 3

12 2 8 6 35 6 9 7 0 2 3 3 1 5 1 4 0 0 8 5 2 0 2

0 15 83 79 0 9 8 2 3 0 7 2 7 0 70 0 5 0 0 0 0 2

11 2 8 6 42 5 9 6 0 1 0 5 1 5 1 4 2 0 8 4 4 0 2

0 13 76 81 0 6 6 2 5 0 8 0 7 0 76 5 0 1 4 2 7 1

11 2 7 6 35 5 9 0 0 0 0 5 0 5 1 4 2 1 8 3 1 0 0

0 8 74 63 0 6 6 2 5 3 5 0 6 0 87 2 0 1 1 1 5 2

12 2 7 6 33 6 10 0 0 0 0 5 0 5 1 4 2 3 8 3 6 0 0

0 8 73 57 1 6 5 2 5 3 4 0 2 0 80 3 0 1 5 1 6 2

12 2 6 5 30 6 11 0 0 0 0 4 0 6 1 4 2 3 8 3 2 1 0

0 7 71 56 1 6 4 2 4 5 4 0 2 0 82 3 0 1 3 2 6 2

13 2 6 6 32 5 8 0 0 0 0 2 0 5 1 3 1 4 8 3 1 1 0

0 6 64 52 1 4 3 2 3 5 4 0 3 0 71 3 0 0 0 2 6 3

481 433 470 463 413 426 382 377 367 333

Source: Lafourche Parish Govemment payroll records

197

LAFOURCHE PARISH GOVERNMENT CAPITAL ASSET STATISTICS BY FUNCTION


FUNCTION

Roads & Bridges

Number of Public Streets Bridges

Drairiage Drainage Systems Drainage Pumps

Street Lights Caution Lights

Recreation Paries Walking Trails

2009

1501 43

75 75

4

9 9

2008

1486 43

75 75

4

9 8

2007

1438 43

75 75

4

9 8

2006

1367 43

75 75

4

9 9

2005

1349 43

75 75

4

9 9

2004

1332 43

72 72

4

9 9

2003

1309 43

72 72

4

9 9

2002

1287 42

71 71

4

9 9

2001

1286 42

71 71

4

9 9

Exhibit X-17

2000

1283 41

71 71

4

9 9

Source: Lafourctie Parish Govemment - respective departments

198

LAFOURCHE PARISH GOVERNMENT OPERATING INDICATORS BY FUNCTION


Exhibit X-18

FUNCTION 2009 2008 2007 2006 2005 2004 2003 2002 2001 2000

Roads & Bridges Potholes Repaired Signs Repaired/Installed Speed Bumps Installed

378 758 3

300 858 5

n/a 667 7

n/a 768 n/a

n/a 867 n/a

n/a n/a n/a

n/a n/a n/a

n/a n/a n/a

n/a n/a n/a

n/a n/a n/a

Drainage Culverts Installed 174 316 467 15 n/a n/a n/a n/a n/a n/a

Solid Waste Average Number of Households Sen/iced 30,650 30,465 30,465 29,650 28,250 27,759 27,100 26,575 26,000 25,919

Animal Shelter* Impounded Animals Adoptions

3781 3326 2870 408 330 360 410 77

Recreation Summer Programs

Source: Lafourche Parish Govemment - respective departments

n/a = Information not available * Lafourctie Parish Animal Shelter opened in 2006

199

200

S i n g l e . y \udi+ Se-C-Vion

CO 3 '

tQ_ (D

> C Q.

« Q

G'OVHKNMtHT

/ * ^ PARIS/y *'S,

k^ • *


Reports on Compliance and Internal Control

December 31,2009

201

202

STAGNI & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

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 President and Members of the Lafourche Parish Council Thibodaux, LA

We have audited the financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund information of the Lafourche Parish Government (the "Parish"), as of and for the year ended December 31, 2009, which collectively comprise the basic financial statements and have issued our report thereon dated June 15, 2010. 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 the Comptroller General of the United States.

Internal Control over Financial Reporting

In planning and performing our audit, we considered the Parish's internal control over financial reporting as a basis for designing our auditing procedures for the purpose of expressing our opinion on the financial statements, but not for 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 when the design or operation of a control does not allow management or employees, in the normal course of perfomiing their assigned functions, 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 material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis.

207 LAFAYE AVENUE • THIBODAUX, LA 70301 (985) 447-7226

1401 HUDSONUNE>SUITE201» MONROE, LA 71201 (318)322-2870

203

FIRMWIDE FAX (985) 446-3032 EMAIL [email protected]

MEMBERS:AICPA • LCPA


To the President and Members of the Lafourche Parish Council Page 2 of 2

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

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Parish's financial statements are free of material misstatement, we perfomied tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements and other matters, 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 that is required to be reported under Government Auditing Standards.

This report is intended solely for the infonnation and use of the management of the Parish, 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 t)y anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document.

S U ^ ^ C c ^ h f M ^

Thibodaux, Louisiana June 15, 2010


204

STAGM & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS & CONSULTANTS

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

COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

To the Presicient and Members of the Lafourche Parish Ctouncil

Thibodaux, Louisiana

Compliartce

We have audited the compliance of the Lafourche Parish Govemment (the Parish) with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) Circular A-133 Compliance Suppletnent that are applicable to each of its major federal programs as of and 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. Compliance with the requirements of laws, regulations, contracts and grants applicable to each of its major federal programs is the responsibility of the Parish's management. Our responsibility is to express an opinion on the Parish's compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally acxepted in the United States of America; the standards applicable 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 Govemments, and Non-profit Organizations." Those standards and OMB Circular A-133 require that we plan and perfonm the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material, effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about the Parish's compliance with those requirements and perfomiing such other procedures, as we considered necessary in the circumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does not provide legal detennination on the Parish's compliance with those requirements.

In our opinion the Parish complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended December 31, 2009.

207 UFAYE AVENUE • THIBODAUX, LA 70301 (985) 447-7226

1401 HUDSON LANE'SUITE 201 'MONROE, LA 71201 (318)322-2870

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FIRMWIDE FAX (985) 446-3032

EMAIL: [email protected]

MEMBERS:AICPA • LCPA


To the President and Members of Lafourche Parish Council

Page 2

Internal Control over Compliance

The management of the Parish is responsible for establishing and maintaining effective internal control over compliance with requirements of laws, regulations, contracts and grants applicable to federal programs. In planning and perfomiing our audit, we considered the Parish's intemal contnDl over compliance with requirements that could have a direct and material effect on a major federal program in order to detennine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on intemal control over compliance in accondance with OMB Circular A-133. but not forthe 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 intemal control over compliance.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct noncompliance with a type of compliance requirement of a federal program on a timely basis. A materiai weaf<ness in internal control over compliance is a deficiency, or a combination of deficiencies, in intemal control over compliance, such that there is a reasonable possibility that a material noncompliance with a type of compliance requirement of a federal program will not be prevented, or detected and corrected on a timely basis.

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

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

S ^ U ^ % Co'pyfM^

Thibodaux, Louisiana June 15, 2010


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LAFOURCHE PARISH GOVERNMENT SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS

December 31, 2009

FUND Federal

CFDA Expenditures

FEDERAL GRANTING AGENCY DEPARTMENT OF AGRICULTURE

LA Department of Education - Pass through payments: Child and Adult Care Food Program 141 Child Care Food Program-Headstart 131

Total Department of Agriculture

10.558 10.558A

DEPARTMENT OF COMMERCE Department of Natural Resource - Pass through payments:

Coastal Zone Management Administration Awards 181 11.419 Total Department of Commerce

DEPARTMENT OF INTERIOR Coastal Impact Assistance Program (CIAP) 184 15.426

Total Department of Energy

ENVIRONMENTAL PROTECTION AGENCY (EPA) Department of Environmental Quality - Pass through payments:

Capitalization Grants for Clean Water State Revolving Loans 197 66.458 Total Department of Energy

234,369 179,578 413,947

54,863 54,863

340,389 340,389

89,580 89,580

DEPARTMENT OF ENERGY Department of Social Services - Pass through payments:

Weatherization Assistance for Low-Income Persons Total Department of Energy

DEPARTMENT OF HOMELAND SECURITY Dept of Public Safety & Corrections - Pass through payments:

Hazard Mitigation Grants Hazard Mitigation Grants

Public Assistance Grants Public Assistance Grants Public Assistance Grants Public Assistance Grants Public Assistance Grants Public Assistance Grants Public Assistance Grants

Emergency Food and Shelter Program Total Department of Homeland Security

143 81.042

104 97.039

196 97.039

182,763

182,763

154,239

961,139

001 102 105 107 110 119 123

142

97.036 97.036 97.036 97.036 97.036 97.036 97.036

97.024

1,115,378 42,000

715,395 37,610

577,376 276,220

23,816 920,453

2,592,870 25,509

3,733,757

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130 93.600

150 93.569

144 93.568

2,591,148

212,156 212,156

1,252,907 1,252,907 4,056,211

$ 8,871,510

LAFOURCHE PARISH GOVERNMENT SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (continued)

December 31, 2009

DEPARTMENT OF HEALTH AND HUMAN SERVICES Direct Payments:

Head Start Department of Labor- Pass through payments:

Community Services Block Grant

Department of Social Services - Pass through payments: Low Income Home Energy Assistance:

Heat Crisis Program

Total Department of Health and Human Services

TOTAL FEDERAL AWARDS

NOTES TO THE SCHEDULE OF FEDERAL AWARDS: Note 1 - Basis of Presentation

The accompanying Schedule of Expenditures of Federal Awards includes the federal grant activity of the Primary Gobernment of the Lafourche Parish. All federal expenditures of financial assistance received directly from federal agencies are included on the schedule, as well as expenditures of federal financial assistance passed-through other govemment agencies, including amounts reimbursed by state and/or local match.

The accompanying schedule of expenditures of federal awards Is presented on the modified accrual basis of accounting. The information in this schedule is presented in accordance with the requirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differ from amounts presented In, or used in the preparation of the financial statements.

During 2009 the Parish entered Into a commitment agreement with the LA Department of Environmental Quality pursuant to the Federal Clean Water Act of 1972, as amended by the Water Quality Act of 1987 enabling capitalization grants to states to be used for the purpose of establishing a water pollution control revolving fund for providing assistance for construction of treatment works, for implementing a managment program, and for developing and implementing a conservation and management plan. The State of Louisiana has established a Municipal Facilities Revolving Loan Fund to be used for the purpose of providing financial assistance for the improvement of wastewater treatment facilities in the Slate. The commitment agreement Is considered a loan with 100%% principal forgiveness dated December 18, 2009 relating to the issuance of not exceeding $1,001,256 Sewer Revenue Bond, Series 2009 of the Parish of Lafourche, State of Louisiana.

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LAFOURCHE PARISH GOVERNMENT Schedule of Cunent Year Findings

December 31,2009

We have audited the financial statements of the governmental activities, the discretely presented component units, the business-type activities, each major fund, and the aggregate remaining fund Information of the Lafourche Parish Government as of and for the year ended December 31, 2009, and have issued our report thereon dated June 15, 2010. 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 the Comptroller General of the United States and the provisions of OMB Circular A133.

Section I - Summary of Auditor's Reports - on the basic financial statements:

a. The Independent auditor's report Issued on the financial statements was unqualified.

b. Internal Control - Material Weaknesses: None Significant Deficiencies: None

c. Compliance - Non-Compliance Material to Financial Statements: None

Federal Award Programs:

a. Internal Control-Material Weaknesses: None Significant Deficiencies: None

b. Type of Opinion On Compliance For Major Programs: Unqualified

c. Are their findings required to be reported in accordance with Circular A-133, Section 510(a)? No

d. Identification of Major Programs:

CFDA Number(s) Name of Federal Program (or Cluster)

10.558 Child and Adult Care Food Program 15.426 Coastal Impact Assistance Program 97.039 Hazard Mitigation Grants 66.458 ARRA Capitalization Grants for Clean Water State

Revolving Loans

e. Dollar threshold used to distinguish between Type A and Type B Programs: $300,000

f. Is the auditee a 'low-risk' auditee, as defined by OMB Circular A-133? Yes

Section II - Financial Statement Findings:

No current year findings.

Section III Federal Award Findings and Questioned Costs

No current year findings.

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Fiscal Year Finding Initially

Ref. No. Occurred

LAFOURCHE PARISH GOVERNMENT STATUS OF PRIOR AUDIT FINDINGS

December 31, 2009

Description of Finding

Con-ective Action Taken

(Yes, No, Partially)

Planned Corrective Action/Partial

Corrective Action Taken

Section I - Internal Control and Compliance Material to the Financial Statements:

NONE

Section tl - Internal Control and Compliance Material to Federal Avi/ards:

NONE

Section ill - Management Letter:

NONE

This summary schedule of prior audit findings Includes all prior audit findings and management tetter comments. It also includes audit findings reported in the prior auditor's summary schedule of prior audit findings, except those audit findings listed as corrected or no longer valid or not warranting further action.

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LAFOURCHE PARISH GOVERNMENT SPECIAL ACKNOWLEDGEMENTS

FINANCE

Joel Doty Finance Director

Chastity Himel Accounting Manager

Budget

Renita Jackson Accountant II Construction

Jenica Collier Accountant li

Audit

Cassie Daugherty Accountant II Fixed Assets

Sonya Ockman Accountant II

Payroll

Faye Morvant Accountant I

Payables

Connie Duet Accountant II

Community Services

Kathy Grabert Accounting Cierl<

Payables

Tara LeBlanc Pureliasing Specialist II

Purchasing

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LAFOURCHE PARISH GOVERNMENT THIIODALJX, LOUISIANiA

Documents

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