Annual Financial Statements and Independent Auditor's ...app1.lla.la.gov/PublicReports.nsf/1DFE995D62710FEB862571A2005… · Financial Reporting Based on an Audit of Financial

CONCORDIA PARISH POLICE JURYVidalia, Louisiana

Annual Financial Statements andIndependent Auditor's ReportsAs of and for the Year Ended

December 31,2005

With Supplemental Information Schedules

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

Release Date I / $/Q(s

CONCORDIA PARISH POLICE JURYVidalla, Louisiana

Basic Financial Statementsand Independent Auditor's Report

As of and for the Year Ended December 31,2005

With Supplemental Information Schedules

C O N T E N T S

PageSECTION I - REQUIRED SUPPLEMENTAL INFORMATION

Management Discussion and Analysis 1-5

SECTION II - BASIC FINANCIAL STATEMENTS

Independent Auditor's Report 6-7

Government Wide Financial Statements

Statement of Net Assets 8

Statement of Activities 9

Fund Financial Statements

Governmental Funds

Balance Sheet 10

Reconciliation of the Governmental Funds Balance Sheet tothe Government-Wide Financial Statement of Net Assets 11

Statement of Revenues, Expenditures, and ChangesIn Fund Balances 12-13

Reconciliation of the Statement of Revenues, Expenditures,and Changes in Fund Balances of Governmental Funds tothe Statement of Activities 14

Proprietary Funds:Statement of Net Assets 15

Statement of Revenues, Expenses and Changes in FundNet Assets 16

Statement of Cash Flows 17

Notes to the Financial Statements 18-34

SECTION III -ADDITIONAL REQUIRED SUPPLEMENTAL INFORMATION

Budget Comparison Schedules

General Fund 35Highway Fund 36Drainage Fund 37Public Health Fund 38Solid Waste Fund 39Sales Tax Fund 40Unemployment Compensation Fund 41

Notes to Budget Comparison Schedules 42-43

SECTION IV - OTHER SUPPLEMENTAL SCHEDULES

Combining Non-Major Governmental Funds

Combining Balance Sheets 44

Combining Statement of Revenues, Expenditures, and Changesin Fund Balances 45

Budget Comparison Schedule 46

Notes to Budget Comparison Schedule 47

Schedule of Compensation Paid to Elected Officials 48

SECTION V - OTHER REPORTS REQUIRED BY GOVERNMENTAUDITING STANDARDS

Independent Auditor's Report Compliance and on Internal Control OverFinancial Reporting Based on an Audit of FinancialStatements Performed in Accordance with GovernmentAuditing Standards 49-50

SECTION VI - OTHER REPORTS REQUIRED BY SINGLE AUDIT ACT

Independent Auditor's Report on Compliance with RequirementsApplicable to Each Major Program and Internal ControlOver Compliance in Accordance with OMB Circular A-133 51-52

Schedule of Findings and Questioned Costs 53

Schedule of Expenditure of Federal Awards - 2005 54

Notes to the Schedules of Expenditure of Federal Awards 55

iii

SECTION I

REQUIRED SUPPLEMENTAL INFORMATION

As management of the Concordia Parish Police Jury we offer readers of the Concordia Parish Police Jury'sfinancial statements this narrative overview and analysis of the financial activities of the Police Jury for the yearended December 31, 2005, We encourage readers to consider the information presented here in conjunction withadditional information found within the body of the audit. The Police Jury has elected not to present comparativedata for 2005 and 2004.

Concordia Parish is located along the Mississippi River in East Central Louisiana. The Police Jury office is locatedin Vidalia, Louisiana at the Concordia Parish Courthouse.

FINANCIAL HIGHLIGHTS

• Assets exceeded liabilities by $5,259,070 at December 31,2005• Total revenues exceeded expenditures by $67,189 during 2005• The Police Jury had net capital assets of $2,321,576• The total payroll for 2005 was $915,542

OVERVIEW OF FINANCIAL STATEMENTS

This discussion and analysis is intended to serve as an introduction to the Concordia Parish Police Jury's basicfinancial statements. The Police Jury's basic financial statements comprise three components: 1) government-widefinancial statements, 2) fund financial statements, and 3) notes to the financial statements. This report also containsother supplementary information in addition to the basic financial statements themselves.

Government-wide financial statements. The government-wide financial statements are designed to providereaders with a broad overview of the Police Jury's finances, in a manner similar to a private-sector business.

The statement of net assets presents information on all of the Police Jury's assets and liabilities, with the differencebetween the two reported as net assets. Over time, increases or decreases in net assets may serve as a usefulindicator of whether the financial position of the town is improving or deteriorating.

The statement of activities presents information showing how the Police Jury's net assets changed during the mostrecent fiscal year.

The government-wide financial statements outline functions of the Police Jury that are principally supported byproperty taxes and intergovernmental revenues (governmental activities). Fixed assets and related debt is alsosupported by taxes and intergovernmental revenues.

The government-wide financial statements can be found on pages 8-9 of this report.

Fund financial statements. A fund is a grouping of related accounts that is used to maintain control overresources that have been segregated for specific activities or objectives.

The basic governmental fund financial statements can be found on pages 10-14 of this report.

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CONCORDIA PARISH POLICE JURYMANAGEMENT'S DISCUSSION AND ANALYSIS (MD&A)

YEAR ENDED DECEMBER 31,2005

Notes to the financial statements. The notes provide additional information that is essential to a fullunderstanding of the data provided in the government-wide and fund financial statements. The notes to thefinancial statements can be found on pages 18 - 3 3 of this report.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

Net Assets for the period ending December 31,2005

The current year's financial statements are dramatically different from past years as a result of implementing GASB34. Attempting to compare this year's data with last year would be misleading to the reader, however the PoliceJury looks forward to offering comparative data in the future.

Governmental Business TypeActivities Activities Total

Current AssetsCapital Assets

Total Assets

Current Liabilities

$ 2,917,9782,321,576

5,239,554

49,619

$ 69,135

69,135

$ 2,987,1132,321,576

5,308,689

49,619

Net AssetsInvestment in capital assets, net of related debtRestrictedUnrestricted

Total Net Assets

2,321,576 - 2,321,57638,861 - 38,861

2,829,498 69,135 2,898,633

$ 5,189,935 $ 69,135 $ 5,259,070

The following is a summary of the statement of activities:

Governmental Business TypeActivities Activities Total

Revenues $ 3,695,091 $ 8,261 $ 3,703,352

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YEAR ENDED DECEMBER 31, 2005

Governmental Business TypeActivities Activities

Expenses:General governmentPublic safetyPublic worksHealth and welfareCulture and recreationEconomic developmentTransportation

Total expenses

Increase in net assets

Net assets December 31, 2004

Net assets December 31, 2005

1,076,644

450,9361,720,763

117,26675,516

156,48235,854

3,633,461

61,630

5,128.305

2,702 $

Total

1,079,346450,936

1,720,763117,26675,516

156,48235,854

3,636,163

67,189

_ 5,191,881

$ 5,189,935 $ 69,135 $ 5,259,070

2,702

5,559

63,576

The following are a graphical representation of information presented in the Statement of Activities forGovernmental Activities. Business activities are insignificant and are not presented in graph form.

Governmental Activities - Revenues

3% 6%HServices-$215,097

BGrants-$735,692CD Severance taxes-$449,005G Revenue sharing-$42,248m Licenses-$187,307M Property faxes-$1,237,512B Sales tax-$699,470S0ther-$128,760

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CONCORDIA PARISH POLICE JURYMANAGEMENTS DISCUSSION AND ANALYSIS (MD&A)

YEAR ENDED DECEMBER 31, 2005

Governmental Activities - Expenses

3%2% 4% 1%

41 %

O General Gov.-$1,076,644

• Public Safety-$450,936

E Public works41,720,763

ESHeatlh-$117,266• Culture-$75,516

D Economic Dev.-$156,482

• Transportation-$35,854

Comments on General Fund Comparisons

The Police Jury's budget was amended quarterly during the last year. The final budgeted expenditures were$1,472,665 and revenues were budgeted at $1,235,036.

Actual expenditures exceeded the budgeted amounts by $264,441. Revenues exceeded budgeted amount by$285,052.

CAPITAL ASSETS

As of December 31, 2005, the Police Jury had $2,321,576 invested in capital assets net of accumulateddepreciation. This year there were additions of $89,435 in the general fund and none in criminal court. Additionswere as follows:

General fund:GMC Dump TruckAir conditioningTrailerOther small items

$ 48,76524,00011,9504,720

89,435

Infrastructure assets (roads and bridges) are not included in capital assets.

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YEAR ENDED DECEMBER 31,2005

REORGANIZATION

Effective January 1, 2005, the Concordia Parish Library's accounting was separated from the Police Jury. TheConcordia Parish Library issued its own audit report for 2005. The equity of the Police Jury was reduced by$2,070,764 at January 1,2005 as a result of this change.

FUTURE PLANS

The Police Jury plans to borrow $5,000,000 in 2006 and $5,200,000 in 2007 for the reconstruction of roads in theparish. These borrowings will be repaid by revenues from a new sales tax which began to be collected January 1,2006.

REQUEST FOR INFORMATION

This financial report is designed to provide our citizens, taxpayers, customers and creditors with a general overviewof the Police Jury's finances and to show the Police Jury's accountability for the money it receives. Any questionsabout this report or request for additional information may be directed to Russell Wagoner, Secretary-Treasurer,4001 Carter Street, Vidalia, LA 71373.

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SECTION II

BASIC FINANCIAL STATEMENTS

AND

INDEPENDENT AUDITOR'S REPORT

JEW SUE TOSSPON, CPA, LLCCertified Public Accountant

PO Box 445Ferriday, Louisiana 71334-0445

(318)757-9393 Fax (318)[email protected]

INDEPENDENT AUDITOR'S REPORT

The Members of the Police JuryConcordia Parish Police JuryFerriday, Louisiana

I have audited the accompanying financial statements of the governmental activities, thebusiness-type activities, each major fund, and the aggregate remaining fund informationof the Concordia Parish Police Jury, as of and for the year ended December 31,2005,which comprises the Police Jury's basic financial statements as listed in the table ofcontents. These financial statements are the responsibility of the Police Jury'smanagement. My responsibility is to express an opinion on these financial statementsbased on my audit.

I conducted my audit in accordance with auditing standards generally accepted in theUnited States of America and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States.Those standards require that I plan and perform the audit to obtain reasonable assuranceabout whether the financial statements are free of material misstatement. An auditincludes examining, on a test basis, evidence supporting the amounts and disclosuresin the financial statements. An audit also includes assessing the accounting principlesused and the significant estimates made by management, as well as evaluating theoverall financial statement presentation. I believe that my audit provides a reasonablebasis for my opinion.

A primary government is a legal entity or body politic and includes all funds,organizations, institutions, agencies, departments, and offices that are not legallyseparate. Such legally separate entities are referred to as component units. In myopinion, except for the effect on the financial statements of the omission of certaincomponent units as reflected in Note 1A of the notes to the basic financial statements,the financial statements present fairly, in all material respects, the financial position of thegovernmental activities, each major fund, and the aggregate remaining fund informationof the Police Jury as of December 31, 2005, and the respective changes in financialposition for the year then ended in conformity with accounting principles generallyaccepted in the United States of America.

in accordance with Government Auditing Standards, I have also issued my report datedJune 16, 2006, on my consideration of the Police Jury's internal control over financialreporting and on my tests of its compliance with certain provisions of laws, regulations,

Member - American Institute of Certified Public AccountantsLouisiana Society of Certified Public Accountants

contracts and grant agreements and other matters. The purpose of that report is todescribe the scope of my testing of internal control over financial reporting andcompliance and the results of that testing, and not to provide an opinion on the internalcontrol over financial reporting or on compliance. That report is an integral part of anaudit performed in accordance with Government Auditing Standards and should beconsidered in assessing the results of my audit.

As described in Note 1, the Concordia Parish Police Jury has implemented a newfinancial reporting model, as required by the provisions of GASB Statement No. 34, BasicFinancial Statements - and Management's Discussion and Analysis - for State and LocalGovernments, as of January 1,2004.

The management discussion and analysis on pages 1 through 5 and the budgetaryinformation on pages 35 through 43 are not a required part of the basic financialstatements but is supplementary information required by accounting principles generallyaccepted in the United States of America. I have applied certain limited procedures,which consisted principally of inquiries of management regarding the methods ofmeasurement and presentation of the required supplementary information. However, Idid not audit the information and express no opinion on it.

My audit was conducted for the purpose of forming opinions on the financial statementsthat collectively comprise the Police Jury's basic financial statements. The introductorysection and supplementary information is presented for purposes of additional analysisand is not a required part of the basic financial statements. The introductory section andsupplementary information has not been subjected to the auditing procedures applied inthe audit of the basic financial statements and, accordingly, I express no opinion on it.

//Ferriday, Louisiana IIJune 16, 2006

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Concordla Parish Police JuryVidalla, Louisiana

Statement of Net AssetsDecember 31,2005

ASSETSCashReceivablesCapital assets (net)

TOTAL ASSETS

LIABILITIESAccounts payableNotes and bonds payable

TOTAL LIABILITIES

NET ASSETSInvested in capital assets.net of related debtRestricted for:

Fixed asset acquisition and maintenanceUnrestricted

TOTAL NET ASSETS

GovernmentalActivities

$ 1,317,1901,600,7882,321,576

$ 49,619

$ 49,619

$ 2,321,576

Business-typeActivities

$ 69,135

Total

$ 1,386.3251.600,7882,321.576

$ 5.239,554 $ 69.135 $ 5.308,689

$ 49,619

$ 49,619

$ 2,321.576

38.8612.829,498

$ 5,189,935

$

$

69,135

69,135

38.8612.898,633

$ 5,259,070

See accompanying notes to financial statements.

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Concordia Parish Police JuryVIdalla, Louisiana

Statement of ActivitiesFor the year ended December 31,2005

Program RevenuesNet (Expense) Revenue and

Changes in Net Assets

Governmental ActivitiesGeneral government $Public safetyPublic worksHealth and welfareCulture and recreationEconomic developmentTransportationOther

Total Governmental Activities $

Business-type ActivitiesInsurance J_

OperatingCharges for Grants and

Expenses Services Contributions

1,076,644 $ 130,354450,936

1,720,763 84,743 $ 201,988117,26675,516

156.482 533.70435,854

3.633.461 $ 215.097 $ 735.692

2.702 $ 8,261

General RevenuesTaxes

Property taxesSales taxesOther taxesRevenue sharingSeverance

Licenses and permitsInterest incomeOther

Total General Revenues. Gains and Transfers

Change in Net Assets

Net Assets at Beginning of Year

Net Assets at End of Year

GovernmentalActivities

$ (946,290)(450,936)

(1,434,032)(117,266)(75,516)377.222(35,854)

0

$ (2,682,672)

$ 1,237,512699,47029,34242,248

449,005187,30753,70845,710

$ 2,744,302

$ 61,630

5,128,305

$ 5.189.935

Business-typeActivities Total

$ (946,290)(450,936)

(1,434,032)(117.266)(75,516)377,222(35,854)

0

$ (2,682,672)

$ 5,559 $ 5,559

$ 1,237.512699.47029,34242.248

449,005187,30753.70845,710

$ 0 $ 2,744.302

$ 5,559 $ 67.189

63.576 5,191,881

$ 69.135 $ 5.259.070


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Concordia Parish Police JuryReconciliation of the Balance Sheet to the Statement of Net Assets

Governmental FundsDecember 31,2005

Fund Balances - total governmental funds $ 2,868,359

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

Capital assets used in governmental activities are notfinancial resources and therefore are not reported in thegovernmental funds

Governmental capital assets $ 7,442,327Less accumulated depreciation 5.120,751 2,321,576

Net Assets of Governmental Activities $ 5.189.935


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Concordia Parish Police JuryReconciliation of the Statement of Revenues, Expenditures,

and Changes in Fund Balanceto the Statement of Activities - Governmental Funds

Governmental FundsDecember 31,2005

Net Change in Fund Balances - total governmental funds $ 276,735

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

Governmental funds report capital outlays as expenditures.However, in the Statement of Activities, the costof those assets is depreciated over theirestimated useful lives:

Expenditures for capital assets $ 89,435Less current year depreciation 304,540 (215,105)

Changes in Net Assets of Governmental Funds $ 61.630

See accompanying notes to the financial statements.

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Concordia Parish Police JuryVidalia, Louisiana

Statement of Net AssetsProprietary Fund - Internal Service Fund

Unemployment Self Insurance FundDecember 31,2005

ASSETS

Cash and cash equivalents (Note 1-H)

Total Assets $ 69,135

NET ASSETSUnreserved $ 69,135

Total Net Assets $ 69.135


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Concordia Parish Police JuryVidalia, Louisiana

Statement of Revenues, Expensesand Changes In Net Assets

Proprietary Fund - Internal Service FundUnemployment Self Insurance Fund

For the Year ended December 31,2005

OPERATING REVENUESFees, charges and commissions for servicesInterest income

Total Operating Revenues

OPERATING EXPENSESFees and chargesClaims paid

Total Operating Expenses

Operating Income and Changes in Net Assets

Net Assets at Beginning of Year

Net Assets at End of Year

$

$

A$

6,2781.983

8,261

2,65844

2,702

5,559

63,576

69.135


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Concordla Parish Police JuryVidalla, Louisiana

Statement of Cash FlowsProprietary Fund - Internal Service Fund

Unemployment Self Insurance FundFor the Year ended December 31,2005

Cash flows from operating activitiesNet income (loss) for year ^ 5,559

Net cash provided (used) by operating activities $ 5,559

Net increase (decrease) in cash and cash equivalents $ 5,559

Cash and Cash Equivalents at Beginning of Year 63,576

Cash and Cash Equivalents at End of Year _$ 69,135


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Notes to the Financial StatementsAs of and for the Year ended December 31,2005

INTRODUCTION

The Concordia Parish Police Jury is the governing authority for Concordia Parishand is a political subdivision of the State of Louisiana. The police jury is governedby nine jurors representing the various districts within the parish. The jurors servefour-year terms that expire on January 8, 2008.

Concordia Parish is 709 square miles in size with a population of 20,247. Thepolice jury maintains 226.7 miles of roads, of which 76.6 are paved and 150.1 aregravel. Police jury offices are located in the Concordia Parish Courthouse locatedin Vidalia. The police jury's road maintenance facility is located at Frogmore onU. S. Highway 84. The police jury currently has a total staff of 53 employees: 4 inthe central office, 2 in the registrar of voters office, 6 janitors, 16 road and drainageemployees, 14 other employees and 11 elected officials.

Louisiana Revised Statute 33:1236 gives the police jury various powers in regulatingand directing the affairs of the parish and its inhabitants. The more notable of theseare the powers to make regulations for its own government; to regulate theconstruction and maintenance of roads, bridges, and drainage systems; to regulatethe sale of alcoholic beverages; and to provide for the health and welfare of thepoor, disadvantaged, and unemployed in the parish. Funding to accomplish thesetasks is provided by ad valorem taxes, sales taxes, beer and alcoholic beveragepermits, state revenue sharing, and various other state and federal grants.

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. REPORTING ENTITY - GASB Statement No. 14, The Reporting Entity,established criteria for determining the governmental reporting entity andcomponent units that should be included withing the reporting entity. Underprovisions of this Statement, the jury is considered a primary government, since itis a special purpose government that has a separately elected governing body, islegally separate, and is fiscally independent of other state or local governments. Asused in GASB Statement No. 14, fiscally independent means that the police jurymay, without the approval or consent of another governmental entity, determine ormodify its own budget, levy its own taxes or set rates or charges, and issue bondeddebt.

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GASB Statement No. 14 established criteria for determining which component unitsshould be considered part of the Concordia Parish Police Jury forfinancial reportingpurposes. The basic criterion for including a potential component unit within thereporting entity is financial accountability. The GASB has set forth criteria to beconsidered in determining financial accountability. This criteria includes:

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

a. The ability of the police jury to impose its will on that organizationand/or

b. The potential for the organization to provide specific financialbenefits to or impose specific financial burdens on the police jury.

2. Organizations for which the police jury does not appoint a voting majoritybut are fiscally dependent on the police jury.

3. Organizations for which the reporting entity financial statements wouldbe misleading if data of the organization is not included because of thenature or significance of the relationship.

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

Fiscal CriteriaComponent Unit Year End Used

Concordia Parish Airport Authority Dec 31 1Hospital Service District No. 1 Jun 30 1Concordia Parish Library Dec 31 1Seventh Judicial District Criminal Court

of Concordia Parish Dec 31 1Concordia Parish Recreation District No. 1 Dec 31 1Concordia Parish Recreation District No. 2 Dec 31 1Concordia Parish Recreation District No. 3 Dec 31 1Monterey Fire Protection District No. 1 Dec 31 1Lake St. John Waterworks District Dec 31 1Concordia Parish Waterworks District Jun 30 1Concordia Parish Sewerage District No. 1 Dec 31 1Concordia Fire District No. 2 Dec 31 1Concordia Parish Communications District Dec 31 1Concordia Parish Assessor Jun 30 2Concordia Parish Clerk of Court Dec 31 2Concordia Parish District Attorney Dec 31 2Concordia Parish Sheriff Jun 30 2

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The police jury has chosen to issue financial statements of the primary government(police jury) only; therefore, none of the previously listed component units areincluded in the accompanying financial statements except for the inclusion of theSeventh Judicial District Criminal Court as a special revenue fund, whoseaccounting records are maintained by the Concordia Parish Police Jury. Thiscomponent unit is shown as a blended component unit.

GASB Statement No. 14 provides for the issuance of primary government financialstatements that are separate from those of the reporting entity. However, theprimary government's (police jury) financial statements are not a substitute for thereporting entity's financial statements. The accompanying primary governmentfinancial statements have been prepared in conformity with generally acceptedaccounting principles as applied to governmental units. These financial statementsare not intended to and do not report on the reporting entity but rather are intendedto reflect only the financial statements of the primary government (police jury).

Considered in the determination of component units of the reporting entity were theConcordia Parish School Board and the various municipalities in the parish. It wasdetermined that these governmental entities are not component units of theConcordia Parish Police Jury reporting entity because they have separately electedgoverning bodies, are legally separate, and are fiscally independent of theConcordia Parish Police Jury.

B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS - Thegovernment-wide financial statements (i.e., the statement of net assets and thestatement of changes in net assets) report information on all of the nonfiduciaryactivities of the primary government. For the most part, the effect of interfundactivity has been removed from these statements. Governmental activities, whichnormally are supported by taxes and intergovernmental revenues, are reportedseparately from business-type activities, which rely to a significant extent on feesand charges for support.

The statement of activities demonstrates the degree to which the direct expensesof a given function or segment are offset by program revenues. Direct expensesare those that are clearly identifiable with a specific function or segment. Programrevenues include 1) charges to customers or applicants who purchase, use ordirectly benefit from goods, services, or privileges provided by a given function orsegment and 2) grants and contributions that are restricted to meetings theoperational or capital requirements of a particular function or segment. Taxes andother items not properly included among program revenues are reported instead asgeneral revenues.

Separate financial statements are provided for governmental funds and theproprietary funds, or in the case of the police jury, internal service funds. Majorindividual governmental funds and major individual enterprise funds are reported as

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separate columns in the fund financial statements.

C. MEASUREMENT FOCUS. BASIS OF ACCOUNTING. AND FINANCIALSTATEMENT PRESENTATION - The government-wide financial statements arereported using the economic resources measurement focus and the accrual basisof accounting, as are the internal service fund financial statements. Revenues arerecorded when earned and expenses are recorded when a liability is incurred,regardless of the timing of related cash flows. Property taxes are recognized asrevenues in the year for which they are levied. Grants and similar items arerecognized as revenue as soon as all eligibility requirements imposed by theprovider have been met.

Governmental fund financial statement are reported using the current financialresources measurement focus and the modified accrual basis of accounting.Revenues are recognized as soon as they are both measurable and available.Revenues are considered to be available when they are collectible within the currentperiod or soon enough thereafter to pay liabilities of the current period. For thispurpose, the government considers revenues to be available if they are collectedwithin 60 days of the end of the current fiscal period. Expenditures are generallyrecorded when a liability is incurred, as under accrual accounting. However, debtservice expenditures, as well as expenditures related to compensated absencesand claims and judgments, are recorded only when payment is due.

Property taxes, franchise taxes, licenses, and interest associated with the currentfiscal period are all considered to be susceptible to accrual and so have beenrecognized as revenues of the current fiscal period. All other revenue items areconsidered to be measurable and available only when cash is received by thegovernment.

The police jury reports the following major governmental funds:

General Fund - The general fund is the general operating fund of the Police Jury.It accounts for all activities except those required to be accounted for in other funds.

Highway Maintenance Fund - The Highway Maintenance Fund accounts for theconstruction of new roads and bridges and the maintenance of existing roads androadside areas. Major means of financing is provided by the State of LouisianaParish Transportation Fund. A portion of sales tax collections is also transferred tothis fund.

Drainage Maintenance Fund - The Drainage Maintenance Fund accounts for theoperation and maintenance of all off-road drainage projects. Financing is providedby ad valorem taxes and state revenue sharing funds. Operations are also financedby transfers from the General Fund.

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Sales Tax Fund - The Sales Tax Fund accounts for the one percent safes taxapproved by the voters in 1977. The sales tax was renewed by the voters inJanuary of 1988 and January of 2003 for 15 years. The tax is restricted to theoperation of a solid waste program, with any remaining taxes used for constructionand maintenance of roads and drainage.

Criminal Court Fund - The Criminal Court Fund accounts for the costs of thecriminal court of the parish. Expenditures are made from the fund on motion of thedistrict attorney and approval of the district judges. Financing is provided from finesand forfeitures imposed by the district courts and district attorney conviction fees incriminal cases. Operation is also financed by transfers from the General Fund.

Public Health Fund - The Public Health Fund accounts for the receipt of ad valoremtaxes and state revenue sharing funds, which are used to subsidize a pro rata shareof the costs of operating the parish health unit.

Solid Waste Disposal Fund - The Solid Waste Disposal Fund accounts for parishgarbage collection. The major means of financing is provided by sales taxcollections.

The police jury also accounts for the following nonmajor governmental funds:

Section 8 Housing Fund - The Section 8 Housing Fund accounts for grants receivedfrom the United States Department of Housing and Urban Development for ahousing assistance program for low income persons.

Witness and Juror Fund - The Witness and Juror Fund accounts for fees paid towitnesses in the district court. Financing is provided by transfers from the GeneralFund.

Delta Share Grant Fund - The Delta Share program accounts for a grant receivedfrom the Louisiana Housing Finance Agency through the Department of Health andHuman Services, TANF program. It provides funds for assistance to low incomeindividuals and families and residing in dwellings that are substandard.

Louisiana Community Development Block Grant (LCDBG) Fund - The LCDBG Fundaccounts for grants received from the State of Louisiana under the Department ofHousing and Urban Development block grant program for communityimprovements. There was no program this year.

Special Juror Fund and Law Enforcement Witness Fund - These two funds wereestablished by the judges of the Seventh Judicial District in 2004. They are toprovide payments for special jury members and law enforcement witnesses in thecourt system. Funding is to be provided by fees collected by the courts.

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Concordia Emergency Relief Fund - During 2005, the Police Jury set up theConcordia Emergency Relief Fund to account for amounts received to help inHurricane Katrina and Rita relief and provide benefits to evacuees in the area. Thefund will continue to offer aid as funds are available to victims of disasters.

Additionally, the government reports the following fund type:

Unemployment Internal Service Fund - The unbudgeted Internal Service Fundaccounts for the financing of services provided by one department to otherdepartment of the Police Jury on a cost reimbursement basis. The UnemploymentInternal Service Fund accounts for the financing of a self-insurance fund for thepayment of unemployment claims by former employees of the Police Jury. It is aproprietary fund whose focus is on income measurement, which together with themaintenance of equity, is an important financial indicator

Other Funds

Library Fund - The Library Fund accounted for the costs of operating andmaintaining the parish library. Financing is provided by ad valorem taxes and staterevenue sharing funds. By act of the Louisiana Legislature, this fund become aseparately operating component unit as of July 1, 2005. The fixed assets of thisfund were not transferred to the component fund at that time, therefore thedepreciation of this fund is included in the general fund in the culture and recreationcategory

As a general rule, the effect of interfund activity has been eliminated from thegovernment-wide financial statements. An exception to this rule are other charges(unemployment charges) between the government's governmental funds and theother fund type. Elimination of these charges would distort the direct costs andprogram revenues reported for the function concerned.

Amounts reported as program revenues include 1) charges to customers orapplicants for goods, services, or privileges provided, 2) operating grants andcontributions, and 3) capital grants and contributions. Internally dedicatedresources are reported as general revenues rather than as program revenues.Likewise, general revenues include all taxes.

Operating expenses for the Unemployment Internal Service Fund include the costof services and administrative expenses. All revenues and expenses not meetingthis definition are reported as nonoperating revenues and expenses.

When both restricted and unrestricted resources are available for use, it is thepolice jury's policy to use restricted resources first, then unrestricted resources asthey are needed.

-23-

D. CAPITAL ASSETS - Capital assets, which include property, plant equipment,and new infrastructure assets are reported in the applicable governmental activitiescolumns in the government-wide financial statements. Capital assets arecapitalized at historical cost or estimated cost. Approximately 85 percent of generalfixed assets are valued at historical cost, while the remaining 15 percent are valuedat estimated cost, based on the historical cost of like items. The composition foreach component unit follows:

EstimatedComponent Unit Actual Cost Percent Cost Percent

Police Jury $5.312,426 94% $338.341 6%Criminal Court 69,712 42% 94.659 58%Library 1,051,462 65% 575,727 35%

Donated assets are recorded as capital assets at their estimated fair market valueat the date of donation. The police jury maintains a threshold level of $1,000 ormore for capitalizing capital assets. The police jury has elected, as a Type IIIgovernmental body under the provisions of GASB Statement 34, to omit thecapitalization of their road type infrastructure assets constructed in years prior to2004, their year of implementation.

Straight line depreciation is used based on the following useful lives:

Buildings 40 yearsFurniture and fixtures 5 yearsOffice equipment 5 to 10 yearsRoad and construction equipment 5 to 10 yearsTransportation equipment 5 to 10 yearsLaw library 5 years

The cost of normal maintenance and repaired that do not add to the value of theasset or materially extend assets lives are not capitalized.

E. BUDGET PRACTICES - Proposed budgets for the ensuing year are preparedby the secretary-treasurer, with assistance from the chairman of the financecommittee, during the months of October and November of each year. Uponcompletion, copies of the proposed budgets are mailed to the jurors. Theavailability of the proposed budget for public inspection and the dates of the publichearing on the budgets are then advertised in the official journal. During its regularDecember meeting, the police jury conducts a public hearing to receive input fromthe public and other interested parties. Changes are made to the proposed budgetsbased on the public hearing and the desires of the police jury as a whole. Thebudgets are then adopted, and notice is published in the official journal. The 2005

-24-

budget was adopted on December 13,2004.

During the year, the police jury receives at least quarterly budget comparisonstatements, which are used as a tool to control the operations of the parish. Thesecretary-treasurer presents necessary budget amendments to the police juryduring the year when, in her judgment, actual operations differ materially from thoseanticipated in the original budget. During a regular meeting, the police jury reviewsthe proposed amendments, makes changes as it feels necessary, and formallyadopts the amendments. The adoption of the amendments is included in the policejury minutes published in the official journal.

The police jury exercised budgetary control at the functional level. Within functions,the secretary-treasurer has the authority to make amendments as necessary. Thepolice jury does not use encumbrance accounting in its budget practices.Unexpended appropriations lapse at year end and must be reappropriated in thenext year's budget to be expended. For the year ended December 31,2005, thepolice jury adopted cash basis budgets for the General Fund and all special revenuefunds, except the Criminal Court Fund, which is exempt by law.

Budget comparison statements included in the accompanying financial statementsinclude the original adopted budgets and the final amended budgets.

F. ENCUMBRANCES - Encumbrance accounting, under which purchase ordersare recorded in order to reserve that portion of the applicable appropriation, is notemployed. However, outstanding purchase orders are taken into considerationbefore expenditures are incurred in order to assure that applicable appropriationsare not exceeded.

G. CASH AND CASH EQUIVALENTS - Under state law, the police jury maydeposit funds in interest bearing demand deposits, money market accounts, or timedeposits with state banks organized under Louisiana law and national banks havingtheir principal offices in Louisiana. At December 31,2005, the police jury had cashand cash equivalents (bank balances) totaling $1,464,355 as follows:

Demand deposits $ 529,355Time certificate of deposit 935.000

Total $1.464.355

These deposits are stated at cost, which approximates market. Under state law,these deposits (or the resulting bank balances) must be secured by federal depositinsurance or the pledge of securities owned by the fiscal agent bank. The marketvalue of the pledged securities plus the federal deposit insurance must at all timesequal the amount on deposit with the fiscal agent. These securities are held in thename of the pledging fiscal agent in a holding or custodial bank that is mutuallyacceptable to both parties. Deposits at December 31,2005 are secured as follows:

-25-

Federal deposit insurance $ 200,000Pledged securities (Category 3) 2.981.972

Total $3.181.972

Even though the pledged securities are considered uncollateralized (Category 3)under the provisions of GASB Statement 3, Louisiana Revised Statute 39:1229imposes a statutory requirement on the custodial bank to advertise and sell thepledged securities within 10 days of being notified by the police jury that the fiscalagent has failed to pay deposited funds upon demand.

H. ANNUAL AND SICK LEAVE - Permanent employees of the police jury andcriminal court earn from 5 to 15 days of annual and sick leave each year, dependingon their length of service. Annual leave must be taken in the year earned. Unusedannual leave cannot be accumulated. Employees may accumulate an unlimitedamount of sick leave; however, they cannot be paid for any unused sick leave uponretirement or termination.

Permanent employees of the library earn from 10 to 18 days of annual leave eachyear, depending on their length of service. Annual leave must be taken in the yearearned. Unused annual leave cannot be accumulated. Employees are also entitledto 12 days of sick leave each year and may accumulate up to 30 days; however,they cannot be paid for any unused sick leave upon retirement or termination.

At December 31,2005, employee leave benefits requiring recognition in accordancewith GASB Codification Section C60 were determined to be immaterial and are notincluded. The cost of leave privileges, computed in accordance with the abovecodification, is recognized as a current-year expenditure within the various fundswhen leave is actually taken.

I. LONG-TERM OBLIGATIONS - In the government-wide financial statements,long-term debt and other long-term obligations are reported as liabilities in theapplicable governmental activities statement of net assets. In the fund financialstatements, the face amount of the debt issued is reported as other financingsources.

J. RESTRICTED NET ASSETS - For the government-wide statement of net assets,net assets are reported as restricted when constraints placed on net assets use areeither:

Externally imposed by creditors (such as debt covenants), grantors,contributors, or laws and regulations of other governments.

-26-

Imposed by law through constitutional provisions or enabling legislation.

It is the Police Jury's policy to first apply restricted resources when an expense isincurred for purposed for which both restricted and unrestricted net assets areavailable.

K. RESERVED FUND BALANCES - In the fund financial statements, governmentalfunds report reservations of fund balance for amounts that are not available forappropriation or are legally restricted by outside parties for use for a specificpurpose. Designation of fund balance represent tentative management plans thatare subject to change.

L. SALES TAXES - The voters of Concordia Parish passed a one percent salesand use tax at a special election on November 8,1977. The tax went into effect onJanuary 1,1977. On January 18,2003, voters renewed the one percent sates anduse tax for 15 years. The tax went into effect February 1,2003, and will remain ineffect until January 31, 2018. The tax is to be used to acquire, construct, andmaintain a solid waste disposal program, with any remaining balance to be used toconstruct and maintain roads and drainage.

On October 15,2005, the voters of Concordia Parish passed an additional one andone half percent (1 !£%) sales tax to begin on January 1, 2006. This tax isdedicated to fund the repayment of bond issues for road construction and aid to theoperations of the County Agent and Council on Aging organizations.

By an agreement between the police jury and the Concordia Parish School Board,the school board serves as the sales tax collection agent. As compensation, theschool board receives two and one-half percent of the taxes collected plusnecessary costs of collection. The contract is for an indefinite period and may becanceled at any time by either party.

M. ESTIMATES - The preparation of financial statements in conformity withaccounting principles generally accepted in the United States of America requiremanagement to make estimates and assumptions that affect the reported amountsof assets and liabilities and disclosure of contingent assets and liabilities at the dateof the financial statements and the reported amounts of revenues, expenditures,and expenses during the reporting period. Actual results could differ from thoseestimates.

-27-

NOTE 2 - FUND DEFICITS

At December 31, 2005, none of the funds of the Police Jury had a deficit balance.

NOTE3 -LEVIEDTAXES

The following is a summary of authorized and levied ad valorem taxes for the yearended December 31,2005:

Parish wide taxes:ParishHealth unit maintenanceDrainage, general

AuthorizedMiilaoe

4.001.78

10.00

Levied

2.37.77

9.60

ExpirationDate

Indefinite20102008

The differences between authorized and levied millages are the result ofreassessment of taxable property, required by Article 7, Section 23 of the LouisianaConstitution of 1974.

NOTE4 -RECEIVABLES

The following is a summary of receivables at December 31, 2005:

Class of ReceivableTaxes:

Ad valoremOther taxes

Grants:FederalState

Severance and RoyaltyOther

Total

GeneralFund

$477,40210,864

49,52715,818151,41819.945

SpecialRevenueFunds

$ 797.671

Total

4,26761,274

12.602$875.814 $1.600.788

$1,275,07310,864

53,79477,092151,41832.547

-28-

NOTE 5 - CHANGES IN GENERAL FIXED ASSETS

The following presents the changes in general fixed assets for the year ended December 31,2005:

Balance atJanuary 1 ,

2005Police JuryLand - nondepreciable $BuildingsFurniture and fixturesMachinery and equipmentTransportation equipmentSub-total $

Less accumulated depreciationNet Police Jury Fixed Assets $

7,0383,920,887

45,844773,227814.337

5,561,3334,266,3011,295,032

Balance atDecember 31,

Additions Deletions 2005

$

$

$

$24.00015,2491,421

48,76589,435 $ 0 $

226,561(137,126) $ 0 $

7.0383,944,887

61,093774,648863,102

5,650,7684,492,8621,157,906

Depreciation expense was charged to governmental activities for the Police Jury as follows:General Government $ 70,525Public Works 137.711Health and Welfare 15.051Transportation 3,274

$ 226,561

LibraryBuildings $ 1,165,515 $ 1,165,515Furniture and fixtures 231,075 231,075Equipment 179,289 179,289Boodmobile 51.310 51,310Sub-total $ 1,627,189 $ 0 $ 0 $ 1,627.189

Less accumulated depreciation 398,424 72.541 _ 470,965Net Library Fixed Assets $ 1.228,765 $ (72.541) _$ 0_ $ 1,156,224

Depreciation expense was charged to governmental activities for the Library as follows:Culture and recreation $ 72.541

Criminal CourtFurniture and fixtures $ 112,045 $ 112,045Equipment 46,373 46,373Transportation equipment 5,952 5.952Sub-total $ 164,370 $ 0 $ 0 $ 164,370

Less accumulated depreciation 151,486 5,438 156,924Net Criminal Court Fixed Asset $ 12,884 $ (5.438) $ 0^ $ 7,446

Depreciation expense was charged to governmental activities for the Criminal Court as follows:General Government $ 5.438

Net Fixed Assets $ 2.536.681 $ (215.105) _J OL $ 2.321.576

-29-

NOTE 6 - PENSION PLAN

Substantially all employees of the Concordia Parish Police Jury are members of theParochial Employees Retirement System of Louisiana (System), a multiple-employer (cost-sharing), public employee retirement system (PERS), controlled andadministered by a separate board of trustees. The System is composed of twodistinct plans, Plan A and Plan B, with separate assets and benefit provisions. Allemployees of the police jury are members of Plan A.

All permanent employees working at least 28 hours per week who are paid whollyor in part from parish funds and all elected parish officials are eligible to participatein the System. Under Plan A, employees who retire at or after age 60 with at least10 years of creditable service, at or after age 55 with at least 25 years of creditableservice, or at any age with at least 30 years of creditable service are entitled to aretirement benefit, payable monthly for life, equal to 3 percent of their final-averagesalary for each year of cred Stable service. However, for those employees who weremembers of the supplemental plan only prior to January 1, 1980, the benefit isequal to one percent of final average salary plus $24 for each year of supplemental-plan-only service earned prior to January 1, 1980. Final-average salary is theemployee's average salary over the 36 consecutive or joined months that producethe highest average. Employees who terminate with at least the amount ofcreditable service stated above and do not withdraw their employee contributionsmay retire at the ages specified above and receive the benefit accrued to their dateof termination. The system also provides death and disability benefits. Benefits areestablished by state statute.

Contributions to the system include one-fourth of one percent of the taxes shownto be collectible by the tax rolls of each parish, except Orleans and East BatonRouge Parishes. These tax dollars are divided between Plan A and Plan B basedproportionately on the salaries of the active members of each plan. State statuterequires covered employees to contribute a percentage of their salaries to theSystem. As provided by Louisiana Revised Statute 11:103, the employercontributions are determined by actuarial valuation and are subject to change eachyear based on the results of the valuation for the prior fiscal year.

The following provides certain disclosures for the police jury and Plan A of theretirement system that are required by GASB Codification Section P20.129:

-30-

Year Ended Decem ber 31,2005

Concordia Parish Police Jury

Total current year payroll

Total current year covered payroll

Total current year DROP payroll

Contributions:Required by statute:Employees* **EmployerTotal

* In excess of $100 per month

Actual:Employees**EmployerTotal

Actuarially required:Employees**EmployerTotal

** Employees in the DROP program

$915,542

$792,433

$43,060

9.50% $12.75%22.25% $

9.50% $12.75%22.25% $

9.50% $12.39%21.89% $

75,281106,525181.806

75,281106,525181,806

75,281103,518178,799

do not make employee contributions

Year ended December 31 . 2004

Net Assets

Pension benefit obligation

Unfunded (excess) pension benefit obligation

$ 1,364,795,086

1.460,244,238

$ 95.449.152

-31-

The pension benefit obligation is presented as of December 31,2004, because theDecember 31,2005 information is not available. The pension benefit obligation isa standardized measure of the present value of pension benefits, adjusted for theeffects of projected salary increases and step-rated benefits, estimated to bepayable in the future as a result of employee service to date. The measure, whichis the actuarial present value of credited projected benefits, is intended to helpusers assess the System's funding status on a going-concern basis, assessprogress made in accumulating sufficient assets to pay benefits when due, andmake comparisons among PERS and employers. The System does not makeseparate measurements of asset and pension benefit obligations for individualemployers.

Historical trend information showing the System's progress in accumulatingsufficient assets to pay benefits when due is presented in the System's December31, 2004, comprehensive annual financial report. The police jury does notguarantee the benefits granted by the System.

NOTE 7 - POST-RETIREMENT HEALTH. DENTAL AND LIFE INSURANCEBENEFITS

The Concordia Parish Police Jury does not provide continuing health, dental, andlife insurance benefits to retired employees, except for those benefits paid for in fullby the retired employee.

NOTE 8 - LEASES

The police jury has no capital or material operating leases at December 31,2005.

NOTE 9 - CHANGES IN LONG-TERM DEBT

The police jury has no outstanding issues of general obligation bonds. Theprevious issue, dated September 1, 1973, in the amount of $1,750,000, was toconstruct a new courthouse for the parish. Debt retirement payments were madefrom the Courthouse Debt Service Fund.

In 2006, the Jury issued $5,000,000 of general obligation bonds for construction,hard surfacing, and improvement of public roads and streets. Repayment of thesebonds will begin in 2007.

Under the provisions of Louisiana Revised Statute 39:562, the police jury is legallyrestricted from incurring long-term bonded debt in excess of 10 percent of theassessed value of taxable property in the parish. At December 31, 2005, thestatutory limit was $9,612,138.

-32-

NOTE 10 - RESERVE FOR FIXED ASSET ACQUISITION AND MAINTENANCE

The fund balance reserve of $38,861 in the General Fund at December 31,2005is the residual amount appropriated by Act 38 of the 1981 Session of the LouisianaLegislature. The appropriation was made for the Local Government FiscalAssistance Fund and is restricted to expenditures for acquiring land, buildings,equipment, or other permanent properties or for their preservation, development,or permanent improvement. Restrictions imposed by the act also require that thepolice jury submit a report to its legislative delegation detailing the use of such fundsprior to their commitment. There has been no change in the reserve balance during2005.

NOTE 11 - LITIGATION AND CLAIMS

At December 31,2005, the police jury is involved in a number of lawsuits. In theopinion of the police jury and their legal counsel, the police jury has no materialexposure to liability in any of the cases.

NOTE 12 - RISK MANAGEMENT

Beginning March 1, 1998, the Jury established a self-insurance plan forunemployment compensation benefits, to be administered by Employers Unity, Inc.Prior to this time, the Jury was a member of the Unemployment Cost ControlSystem. The fund is liable for all claims from the date of its establishment.

Claims are paid by the Jury under the direction of the third party administrator underthe terms of a contractual agreement. Administrative fees are included within theprovisions of that agreement.

Claims are totally funded by interfund transactions. Accordingly, they are treatedas operating revenues of the Internal Service Fund and operating expenditures ofthe General Fund and Special Revenue Funds. Government Accounting StandardsBoard No. 10 requires that a liability for claims be reported if information prior to theissuance of the financial statements indicates that it is probable that a liability hasbeen incurred at the date of the financial statements and the amount of the loss canbe reasonable estimated. This includes an amount for claims that have beenincurred but not reported. There have been no employee actions that wouldprobably give rise to such claims subsequent to the financial statement date,therefore no such liability has been accrued.

-33-

NOTE 13 -JOB TRAINING PARTNERSHIP ACT

The LaSalle Community Action Association, which is a component unit of theLaSalle Parish Police Jury, administers the Job Training Partnership Act Programfor six parishes, one of which is Concordia. The Concordia Parish Police Juryexercises its oversight responsibility for this program by having a representative onthe board and by reviewing audits that are performed on the program. The financialstatements presented in this report do not reflect the activity of the Job TrainingPartnership Act Program.

NOTE 14 - EXCESS OF EXPENDITURES OVER REVENUES

The following funds experienced an excess of expenditures over revenues duringthe year ended December 31,2005:

Drainage Fund $ 1,271Sales Tax Fund 31,726Section 8 Housing Fund 5,416Public Health Fund 7.166Special Juror Fund 1,563Law Enforcement Witness Fund 9

-34-

SECTION III

ADDITIONAL REQUIRED SUPPLEMENTAL INFORMATION

Concordla Parish Police JuryVldalla, Louisiana

Statement of Revenues, Expenditures and Changes In Fund BalancesBudget (Cash Basis) and Actual

General FundFor the Year ended December 31,2005

REVENUESTaxesAd valoremOther taxes, penalties and interest

Licenses and permitsIntergovernmental revenuesFederal funds- federal grantsState funds

State revenue sharing (net)SeveranceOther

Fees and chargesFines and forfeituresUse of money and propertyOther

Total Revenues

EXPENDITURESGeneral government:LegislativeJudicialElectionsFinance and administrativeOther

Public safetyPublic worksHealth and welfareCulture and recreationEconomic development and assistanceTransportationOther charges

Total expenditures

Excess (Deficiency) of Revenues over Expenditures

Other Financing Sources (Uses)Operating transfers inOperating transfers out

Total other financing sources (uses)

Net Change in Fund Balance

Fund Balances (Deficit) at Beginning of Year

Fund Balances (Deficit) at End of Year

BudgetedAmounts

$

$

$

$

$

$

$

$

$

Original

477,80020,000

139,700

16,500

30,000217.000

5,500

5,00064,000

975,500

157,750120.50032,600

197,300358,000170.600

27.7002.400

14.50032,6001,000

1,114,950

(139,450)

96,00035,00061,000

(78,450)

619,813

541,363

Final

$ 448.01929.325

172,157

22,831

16.390395,92295,768

13,70040,924

$ 1.235,036

$ 159,610151,11024.250

167,284398.387172,420

24.3052,999

14,03632,586

325.678

$ 1,472,665

$ (237.629)

$ 80,00042.000

$ 38.000

$ (199,629)

619,813

$ 420,184

ActualAmounts

BudgetaryBasis

$ 448,01929,325

187.307

289.133

16,390395.92295,767

11.78246,443

$ 1,520,088

$ 159.609150,92124,509

167,067396.644458,309

24,3402,975

15,72832,580

304,423

$ 1,737,105

$ (217,017)

$ 80,00041,000

$ 39,000

$ (178.017)

619,813

$ 441.796

Variance FromFinal BudgetOver (Under)

$ 0

$

$

$

$

$

$

$

$

015.150

0266.302

000(D

0(1.918)5.519

285,052

(D(189)259(217)

(1.743)285.889

035(24)

1,692(6)

(21,255)

264,441

20.611

0(1,000)1,000

21.611

0

21.611

See accompanying notes to this budgetary statement

-35-

Concordia Parish Police JuryVidalla, Louisiana


Major Fund - Highway FundFor the Year ended December 31,2005

BudgetedAmounts

OriginalREVENUES

Parish transportation fundsUse of money and propertyOther

Total Revenues

EXPENDITURESPublic works

Total expenditures







$

$

$

$

$

$

$

$

$

185,000200

185,200

321,200

321,200

(136,000)

150,00016,000

134,000

(2,000)

42,515

40,515

$

$

$

$

$

$

$

$

$

Final

198,813220

199,033

235,628

235,628

(36,595)

100,00016,00084,000

47,405

42,515

89,920

ActualAmounts Variance From

Budgetary Final BudgetBasis Over (Under)

$

$

$

$

$

$

$

$

198,813307

199,120 $

235,649

235,649 $

(36,529) $

100,000 $16,00084,000 $

47,471 $

42,515

89.986 $

0870

87

21

21

66

000

66

0

66

See accompanying notes to this budgetary statement.

-36-

Concordla Parish Police JuryVI d all a, Louisiana


Major Fund - Drainage FundFor the Year ended December 31,2005

BudgetedAmounts

Original FinalREVENUESTaxesAd valorem

Intergovernmental revenuesFederal funds- federal grantsState funds

State revenue sharing (net)Other

Use of money and propertyOther

Total Revenues

EXPENDITURESPublic works

Total expenditures







$

$

$

$

$

$$$

$

$

712,100

2.000

30,000

6,00050,000

800,100

758,350

758,350

41,750

16,000(16,000)

25,750

142,675

168,425

$

$

$

$

$

$

$

$

$

673,728

2,055

24,7389,600

16,500154,336

880,957

801.140

801,140

79.817

50,00016.00034,000

113,817

1,142,675

1.256,492

ActualAmounts

BudgetaryBasis

$

$

$

$

$

$

$

$

*

673,727

2.055

24,7389,600

16,686154,338

881.144

798.799

798,799

82.345

50,00016,00034,000

116,345

1.142,675

1.259.020


$

$

$

$

$

$

$

$

$

0)

0

00

1862

187

(2,341)

(2,341)

2,528

000

2,528

2,528


-37-


Statement of Revenues, Expenditures and Changes In Fund BalancesBudget (Cash Basis) and ActualMajor Fund - Public Health Fund


REVENUESTaxesAd valorem

Intergovernmental revenuesFederal funds- federal grantsState funds

State revenue sharing (net)Other

Fees, charges and commissions for servicesFines and forfeituresUse of money and propertyOther

Total Revenues

EXPENDITURESHealth and welfare

Total expenditures

Excess (Deficiency) of Revenues over Expenditures $






BudgetedAmounts

Original

$

$

$

$

$

$$

$

$

76,000

1,000

3,000

3,500

83,500

91,500

91,500

(8,000)

16,000(16,000)

(24.000)

36,922

12,922

$

$

$

$

$$

$

$

Final

72,268

220

2,646

7.675

82,809

76,367

76,367

6,442

16,000(16,000)

(9,558)

316,922

307,364

ActualAmounts Variance From

Budgetary Final BudgetBasis Over (Under)

$

$

$

$

$

$$

$

$

72,268 $

220

2,646

7.716

82,850 $

76,279

76,279 $

6,571 $

16,000(16,000) $

(9,429) $

316,922

307.493 $

0

0

0

41

41

(88)

(88)

129

0

129

0

129


-38-

Concordia Parish Police JuryVldalia, Louisiana


Major Fund - Solid Waste DisposalFor the Year ended December 31,2005

BudgetedAmounts

OriginalREVENUESFederal funds- federal grantsUse of money and property

Total Revenues

EXPENDITURESPublic Works

Total expenditures







$

$

$

$

$

$

$

$

$

100

100

400,400

400,400

(400,300)

420,00016,000

404,000

3,700

11,080

14.780

$

$

$

$

$

$

$

$

$

Final

225

225

408,873

408,873

(408,648)

450,00016,000

434,000

25,352

11,080

36,432

ActualAmounts

BudgetaryBasis

$

$

$

$

$

$

$

$

$

232

232

410,369

410,369

(410,137)

450.00016,000

434.000

23.863

11,080

34.943


$

$

$

$

$

$$

$

$

7

7

(1,496)

(1.496)

(1.489)

0

(1,489)

0

(1.489)


-39-

Concordla Parish Police JuryVidalia, Louisiana


Major Fund - Sates Tax FundFor the Year ended December 31, 2005

REVENUESTaxesSales

Use of money and property

Total Revenues

EXPENDITURESGeneral government:Finance and administrative

Public works

Total expenditures







BudgetedAmounts

Original

$

$

$

$

$

$$

$

$

700,0004,000

704,000

30,60095,000

125,600

578,400

546,000(546,000)

32.400

413,022

445,422

$

$

$

$

$

$$

$

$

Final

685,00010,550

695,550

25,572100,510

126,082

569.468

616,000(616,000)

(46,532)

413.022

366.490

ActualAmounts

BudgetaryBasis

$

$

$

$

$

$$

$

$

699,47010,880

710,350

25,571100,505

126,076

584,274

616,000(616,000)

(31,726)

413,022

381,296


$ 14,470330

$

$

$

$

$$

$

$

14,800

(1)(5)

(6)

14,806

00

14,806

0

14.806


-40-


Statement of Revenues, Expenditures and Changes in Fund BalancesBudget (Cash Basis) and Actual

Major Fund - Unemployment Compensation Fund - Proprietary FundFor the Year ended December 31,2005

REVENUESFees, charges and commissions for servicesInterest income

Total Revenues

EXPENDITURESFees and chargesClaims paid

Total expenditures

Excess (Deficiency) of Revenues over Expenditures $






BudgetedAmounts

Original

$

$

$

$

$

5,000500

5,500

2.020150

2,170

3,330

$

$

$

$

$

Final

6,2771,980

8,257

2,702

2,702

5,555

ActualAmounts

BudgetaryBasis

$

$

$

$

$

6,2781,983

8,261

2,65844

2,702

5,559


$ 13

$

$

$

$

4

(44)44

0

4

$

$

$

0

3,330

57,763

61.093

$

$

$

0

5,555

63,576

89,131

$

$

$

0

5,559

63,576

69.135

$

$

$

0

4

0

4


-41-

Required Supplementary InformationConcordia Parish Police Jury

Budgetary Comparison Schedule - General Fundfor the year ended December 31,2005

Note A - Original and Amended Budgetary Amounts

There were quarterly amendments to the budget for the Police Jury during the yearended December 31,2005, therefore, only the original and final amounts are listed.

Note B - Explanation of Differences between Budgetary Inflows and Outflows and GAAPRevenues and Expenditures - General Fund

Sources/Inflows of resourcesActual amounts (budgetary basis) "available for appropriation" from the budgetary

comparison schedule $ 1.520,088

Differences • budget to GAAP:Adjustments to convert the budgetary basis (cash basis) to the reporting basis

(modified accrual) 101,208

Total revenues as reported on the statement of revenues, expenditures, and changes infund balances - governmental funds $ 1.621.296

Uses/outflows of resourcesActual amounts (budgetary basis) "total charges to appropriations" from the budgetary

comparison schedule $ 1,737,105

Differences - budget to GAAP:Adjustments to convert the budgetary basis (cash basis) to the reporting basis

(modified accrual) (304.031)

Total expenditures as reported on the statement of revenues, expenditures, and changes infund balances - governmental funds $ 1.433.074

-42-

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-43-

SECTION IV

OTHER SUPPLEMENTAL SCHEDULES

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-45-

Statement of Revenues, Expenditures and Changes In Fund Balances -Budget (Cash Basis) and Actual


REVENUESIntergovernmental revenuesFederal funds- federal grants

Fines and forfeituresUse of money and propertyOther

Total Revenues

EXPENDITURESGeneral government:Judicial

Public worksHealth and welfareEconomic development and assistanceOther charges

Total expenditures







BudgetedAmountsOriginal

$

$

$

$

$

$

$

$

$

150,0005,400

230

155.630

20,47000

150,000

170,470

(14,840)

15,0000

15,000

160

362,834

362.994

Final

$ 182.2676,865

90

$ 189,222

$ 12,66150,834

0142,500

$ 205,995

$ (16,773)

$ 5.0000

$ 5,000

$ (11,773)

362,834

$ 351,061

ActualAmounts

BudgetaryBasis

$ 186,0877,033

1181,800

$ 195,038

$ 13,49650,8341,227

140.754

$ 206,313

$ (11.275)

$ 5.0000

$ 5,000

$ (6,275)

362,834

$ 356,559


$

$

$

$

$

$

$

$

$

3,82016828

1800

5,816

8370

1,227(1746)

0

318

5.498

000

5,498

0

5.498


-46-

Required Supplementary InformationConcordla Parish Police Jury

Budgetary Comparison Schedule - Nonmajor Special Revenue Fundsfor the year ended December 31,2005

Note A - Original and Amended Budgetary Amounts

There were quarterly amendments to the budget for the Police Jury during the year ended December 31,2005,therefore, only the original and final amounts are listed.

Note B - Explanation of Differences between Budgetary Inflows and Outflows and GAAPRevenues and Expenditures - Total for all Nonmalor Special Revenue Funds

Sources/inflows of resourcesActual amounts (budgetary basis) from the budgetary comparison schedule $ 195,038

Adjustments to convert the budgetary basis (cash basts) to the reporting basis (modified accrual) 0_

Total revenues as reported on the statement of revenues, expenditures, and changes infund balances - governmental funds $ 195.038,

Uses/outflows of resources

Actual amounts (budgetary basis) from the budgetary comparison schedule $ 206,313

Adjustments to convert the budgetary basis (cash basis) to the reporting basis (modified accrual) p_

Total expenditures as reported on the statement of revenues, expenditures, and changes infund balances - governmental funds $ 206.313

-47-


Schedule of Compensation Paid Police JurorsFor the Year ended December 31,2005

The schedule of compensation paid to police jurors is presented in compliancewith House Concurrent Resolution 54 of the 1979 Session of the LouisianaLegislature. Compensation of the police jurors is included in the legislativeexpenditures of the General Fund. In accordance with Louisiana RevisedStatute 33:1233, the police jury has elected the monthly payment method ofcompensation. Under this method, all of the jurors receive a maximum of$1,200 per month.

Carey Cook $ 14,400

Cathy Darden 14,400

Willie Dunbar 14,400

William M. Ferrington 14,400

James C Jemigan 14,400

Joseph Parker Sr 14,400

Robert W Shirley Jr 14,400

Randy Temple 14,400

Thomas Tiffee . 14,400

$ 129.600

-48-

SECTION V

OTHER REPORTS REQUIRED BYGOVERNMENT AUDITING STANDARDS

The following pages contain a report on internal control structure andcompliance with laws and regulations required by Government AuditingStandards, issued by the Comptroller General of the United States. Theportion of the report on internal control structure is based solely on the auditof the financial statements and includes, where appropriate, any reportableconditions and/or material weaknesses. The portion of the report oncompliance with laws and regulations is, likewise, based solely on the auditof the presented financial statements and presents, where applicable,compliance matters that would be material to the presented financialstatements.

JERI SUE TOSSPON, CPA, LLCCertified Public Accountant



REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ONCOMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITINGSTANDARDS.

The Members of the Police JuryConcordia Parish Police JuryFerriday, Louisiana

I have audited the financial statement of the Concordia Parish Police Jury as of and for theyear ended December 31,2005, and have issued my report thereon dated June 16,2006.I conducted my audit in accordance with auditing standards generally accepted in theUnited States of America and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the United States.

Internal Control Over Financial Reporting

In planning and performing my audit, I considered the Police Jury's internal control overfinancial reporting in order to determine my auditing procedures for the purpose ofexpressing my opinion on the financial statements and not to provide an opinion on theinternal control over financial reporting. My consideration of the internal control overfinancial reporting would not necessarily disclose all matters in the internal control thatmight be material weaknesses. A material weakness is a reportable condition in which thedesign or operation of one or more of the internal control components does not reduce toa relatively low level the risk that misstatements caused by error or fraud in amounts thatwould be material in relation to the financial statements being audited may occur and notbe detected within a timely period by employees in the normal course of performing theirassigned functions. I noted no matters involving the internal control overfinancial reportingand its operation that I consider to be material weaknesses.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Police Jury's financialstatements are free of material misstatement, I performed tests of its compliance withcertain provisions of laws, regulations, contracts, and grant agreements, noncompliancewith which could have a direct and material effect on the determination of financialstatement amounts. However, providing an opinion on compliance with those provisionswas not an objective on my audit, and accordingly, I do not express such an opinion. Theresults of my tests disclosed no instances on noncompliance or other matters that arerequired to be reported under Government Auditing Standards,


However, I noted certain matters that I reported to management of the Police Jury in aseparate letter dated June 16,2006.

This report is intended solely for the information and use of management, the membersof the Police Jury, Legislative Auditor, lenders and pass-through entities and is notintended to be and should not be used by anyone other than these specified parties.Under Louisiana Revised Statute 24:413, this document may be distributed by theLegislative Auditor as a public document.

Ferriday, Louisiana

June 16, 2006

-50-

SECTION IV

OTHER REPORTS REQUIRED BY SINGLE AUDIT ACT




REPORT ON COMPLIANCE WITH REQUIREMENTSAPPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROLOVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

The Police Jury MembersConcordia Parish Police JuryVidalia, Louisiana

Compliance

I have audited the compliance of the Concordia Parish Police Jury, Vidalia, Louisiana, withthe types of compliance requirements described in the U. S. Office of Management andBudget (OMB) Circular A-133 Compliance Supplement that are applicable to each of itsmajor federal programs for the year ended December 31,2005. The Police Jury's majorfederal programs are identified in the summary of auditor's results section of theaccompanying schedule of findings and questioned costs. Compliance with therequirements of laws, regulations, contracts and grants applicable to each of its majorfederal programs is the responsibility of the Police Jury's management. My responsibilityis to express an opinion on the Police Jury's compliance based on my audit.

I conducted my audit of compliance in accordance with generally accepted auditingstandards; the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Those standardsand OMB Circular A-133 require that I plan and perform the audit to obtain reasonableassurance about whether noncompliance with the types of compliance requirementsreferred to above that could have a direct and material effect on a major federal programoccurred. An audit includes examining, on a test basis, evidence about the Police Jury'scompliance with those requirements and performing such other procedures as I considerednecessary in the circumstances. I believe that my audit provides a reasonable basis formy opinion. My audit does not provide a legal determination on the Police Jury'scompliance with those requirements.

In my opinion, the Concordia Parish Police Jury, complied, in all material respects, with therequirements referred to above that are applicable to each of its major federal programsfor the year ended December 31, 2005.

Internal Control Over Compliance

The management of the Police Jury, is responsible for establishing and maintainingeffective internal control over compliance with requirements of laws, regulations, contractsand grants applicable to federal programs. In planning and performing my audit, Iconsidered the Police Jury's internal control over compliance with requirements that couldhave a direct and material effect over a major federal program in order to determine


my auditing procedures for the purpose of expressing my opinion on compliance and totest and report on the internal control over compliance in accordance with OMB CircularA-133.

My consideration of the internal control over compliance would not necessarily disclose allmatters in the internal control that might be material weaknesses. A material weaknessis a condition in which the design or operation of one or more of the internal controlcomponents does not reduce to a relatively low level the risk that noncompliance withapplicable requirements of laws, regulations, contracts and grants that would be materialin relation to a major federal program being audited may occur and not be detected withina timely period by employees in the normal course of performing their assigned functions.! noted no matters involving the internal control over compliance and its operation that Iconsider to be material weaknesses.

Schedule of Expenditures of Federal Awards

I have audited the general purpose financial statements of the Police Jury as of and for theyear ended December 31 , 2005 and have issued my report thereon dated June 1 6, 2006.My audit was performed for the purpose of forming an opinion on the general purposefinancial statements taken as whole. The accompanying schedule of expenditures offederal awards is presented for purposes of additional analysis as required by OMBCircular A-133 and is not a required part of the general purpose financial statements of thePolice Jury. Such information has been subjected to the auditing procedures applied inthe audit of the general purpose financial statements, and, in my opinion, is fairly stated,in all material respects, in relation to the general purpose financial statements taken aswhole.

This report is intended solely for the information and use of the management, otherswithing the organization, members of the Police Jury, the Louisiana Legislative Auditor, andfederal awarding agencies and pass-through entities and is not intended to be and shouldnot be used by anyone other than these specified parties. Under Louisiana RevisedStatute 24:413, this document may be distributed by the Legislative Auditor as a publicdocument.

June 16, 2006

-52-

Concordia Parish Police JurySchedule of Findings and Questioned CostsYear ended December 31, 2005

Summary of Audit Results

1. The auditor's report expresses an unqualified opinion on the generalpurpose financial statements of the Police Jury.

2. No reportable conditions disclosed during the audit of the general purposefinancial statements were reported.

3. No instances of noncompliance material to the general purpose financialstatements of the Police Jury were disclosed during the audit.

4. No reportable conditions were disclosed during the audit of the majorfederal award programs were reported.

5. The auditor's report on compliance for the major federal award programsfor the Police Jury expresses an unqualified opinion on all major federalprograms.

6. No audit findings relative to the major federal award programs for thePolice Jury are reported in this Schedule.

7. The programs tested as major programs included:

Department of Homeland Security, State Homeland Security GrantProgram, CFDA 97.004

Department of Housing and Urban Development, CommunityDevelopment Block Grant - Roadway Improvements, CFDA 14.228

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

9. The Police Jury was not determined to be a low-risk auditee.

-53-

or-"

u>s

o•*"

I U.'0

i

-64-


Notes to Schedule of Expenditures of Federal AwardsAs of and For the Year ended December 31 (2005

NOTE 1 - BASIS OF PRESENTATION

The accompanying schedule of expenditures of federal awards includes the federalgrant activity of the Concordia Parish Police Jury and is presented on the accrual basisof accounting. The information in this schedule is presented in accordance with therequirements of OMB Circular A-133, Audits of States, Local Governments, and Non-Profit Organizations. Therefore, some amounts presented in this schedule may differfrom amounts presented in, or used in the presentation of, the basic financialstatements.

-55-


PO Box 445FerrkJay, Louisiana 71334-0445

(318)757-9393 Fax (318)757-9300jtosspon@bellsouth. net

Police Jurors and ManagementCONCORDIA PARISH POLICE JURYVidalia, Louisiana

I have audited the primary government financial statements of the Concordia ParishPolice Jury for the year ended December 31, 2005, and have issued my reportsdated June 16,2006. As a part of my examination, I made a study and evaluationof the Police Jury's system of internal accounting control to the extent I considerednecessary to evaluate the system as required by generally accepted auditingstandards. Underthese standards, the purposes of such evaluation are to establisha basis for reliance on the system of internal accounting control in determining thenature, timing, and extent of other auditing procedures that are necessary forexpressing an opinion on the financial statements and to assist the auditor inplanning and performing his examination of the financial statements. My study wasmore limited than would be necessary to express an opinion on the system ofinternal accounting control taken as a whole.

The management of the Concordia Parish Police Jury is responsible for establishingand maintaining a system of internal accounting control. In fulfilling thisresponsibility, estimates and judgments by management are required to assess theexpected benefits and costs of control procedures. The objectives of a system areto provide management with reasonable, but not absolute assurance that assets aresafeguarded against loss from unauthorized use or disposition, and thattransactions are executed in accordance with management's authorization andrecorded property to permit the preparation of financial statements in accordancewith generally accepted accounting principles.

Because of inherent limitations in any system of internal accounting control, errorsor irregularities may nevertheless occur and not be detected. Also, projection of anyevaluation of the system to future periods is subject to the risk that procedures maybecome inadequate because of changes in conditions or that the degree ofcompliance with the procedures may deteriorate.

My study and evaluation made for the limited purposes described in the firstparagraph would not necessarily disclose all material weaknesses in the system.Accordingly, I do not express an opinion on the system of internal accountingcontrol of the Concordia Parish Police Jury taken in as a whole. However, my studyand evaluation disclosed no condition that I believed to be a material weakness.

My comments on specific financial and accounting matters and recommendationsdeveloped during my examination which do not represent material weaknesses, aredetailed below.


1. BUDGET AMOUNTS

It was found that the actual revenues for the General Fund exceeded budgetedamounts in excess of 9.3% and actual expenditures exceeded budgetedexpenditures by 7.9%. The main component of this over budget condition wasfunds received through Homeland Security Grants that were posted as an offsetto expenditures instead of revenues.

MANAGEMENT RESPONSE

Management will monitor such transactions to be sure all possible items areincluded in the budget. The new Police Jury Secretary has instituted new budgetprocedures to enable him to better monitor the budget situation.

2. CONCQRDIA EMERGENCY RELIEF FUND

A new fund was begun and a new bank account was opened for the ConcordiaEmergency Relief Fund without the proper resolution of the Police Jury.

MANAGEMENT RESPONSE

This fund was begun to account for donations and other amounts received to beused by the Police Jury for relief for evacuees from Hurricanes Katrina and Rita.Approval by the Jury in an open meeting was overlooked. The fund and accountwill be approved by the Police Jury at their next regular meeting.

PRIOR FINDINGS

1. PRIORITY LIST OF ROADS

During my review of compliance with the Parish Transportation Act, it was notedthat the Police Jury has not had their priority list of roads revised in accordancewith the needs within the parish. This needs to be prepared in order to ensurecompliance with the Act and to facilitate efficient and effective road maintenance.It is advisable to involve the Parish Engineer with the preparation of the newpriority list. The jury is being urged to remind the parish engineer of thenecessity to complete this list.

MANAGEMENT RESPONSE

The jury began work on a new priority list of roads during 2002. At the January10,2005 meeting, the Parish Engineer was authorized to prepare such list.Certain roads have been included in an LCDBG program grant for 2005, so it willbe determined that those roads do not need to be included on the list, then thelist will be completed.

SUBSEQUENT TESTING

There has been a road plan enacted in connection with the passage of a salestax and bond issue.

2. SPECIAL WITNESS FUND

A new fund was begun and a new bank account was opened for the SpecialWitness Fund without the proper resolution of the Police Jury.

MANAGEMENT RESPONSE

This fund was mandated by the Judges of the Seventh Judicial District Court inConcordia Parish during 2004. Approval by the Jury in an open meeting wasoverlooked. The fund and account will be approved by the Police Jury at theirnext regular meeting.

SUBSEQUENT TESTING

This was passed at a meeting in June, 2005.

This report is intended for the use of Concordia Parish Police Jury'smanagement and others within the organization.

I thank all the personnel at the Concordia Parish Police Jury for their cooperationduring my examination.

Ferriday, LouisianaJune 16,2006

Documents

Annual Financial Statements and Independent Auditor's ...app1.lla.la.gov/PublicReports.nsf/1DFE995D62710FEB862571A2005… · Financial Reporting Based on an Audit of Financial