Calcasieu Parish Gravity Drainage District No. 5app1.lla.state.la.us/PublicReports.nsf/EABD2A144D... · gravity drainage district no. 5 of ward 4 of calcasieu parish a component unit

GRAVITY DRAINAGE DISTRICT NO. 5

OF WARD 4 OF CALCASIEU PARISH

A COMPONENT UNIT OF THE

CALCASIEU PARISH POLICE JURYSulphur, Louisiana

ANNUAL FINANCIAL STATEMENTS

As of and For the Year Ended December 31,2004

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 ~1 - (&- O *£

CONTENTSPace

REQUIRED SUPPLEMENTAL INFORMATION (PART 1)MANAGEMENT'S DISCUSSION AND ANALYSIS 3

INDEPENDENT AUDITOR'S REPORT 8

BASIC FINANCIAL STATEMENTS:

GOVERNMENT-WIDE FINANCIAL STATEMENTS:

Statement of Net Assets 11

Statement of Activities 12

FUND FINANCIAL STATEMENTS:

Balance Sheet - All Fund Types 14

Reconciliation of the Balance Sheet - GovernmentalFunds to the Statement of Net Assets 15

Statement of Revenues, Expenditures and Changesin Fund Balances - Governmental Funds 16

Budgetary Comparison ScheduleGeneral Fund 17Special Revenue Fund 18Capital Projects Fund 19

Reconciliation of the Statement of Revenues, Expendituresand Changes in Fund Balances of Governmental Funds to theStatement of Activities 20

Notes to Financial Statements 21

SUPPLEMENTAL INFORMATION SCHEDULES:

Schedule of Compensation Paid Board Members 31

Schedule of Findings 32

Management's Corrective Action Plan for Current Year Audit Findings(Unaudited) 33

Summary Schedule of Prior Audit Findings 34

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INDEPENDENT AUDITOR'S REPORT SECTION:

Report on Internal Control Over Financial Reportingand on Compliance and Other Matters Based on anAudit of Financial Statements Performed in Accordancewith Government Auditing Standards 36

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Management's Discussion and Analysis

As management of the Gravity Drainage District No. 5 of Ward 4 of Calcasieu Parish, a component unit ofthe Calcasieu Parish Police Jury, we offer readers of the District's financial statements this narrativeoverview and analysis of the financial activities of the District for the fiscal year ended December 31,2004.Please read it in conjunction with the District's Financial Statements and Notes to the Financial Statements,

Financial Highlights

A. The District's assets exceeded its liabilities at the close of the fiscal year ended December 31,2004 by $9,358,235 (net assets). Of this amount, $5,031 r823 (unrestricted net assets) may beused to meet the District's ongoing obligations to creditors.

B. The District's total net assets increased by $644,047.

Overview of the Financial Statements

This discussion and analysis is intended to serve as an introduction to the Gravity Drainage District No. 5of Ward 4 of Calcasieu Parish, a component unit of the Calcasieu Parish Police Jury's basic financialstatements. The District's basic financial statements are comprised of four components: 1) Management'sDiscussion and Analysts (this section), 2) the Basic Financial Statements, 3) Notes to the FinancialStatements and 4) Supplemental Information,

Government-wide Financial Statements. The Government-wide Financial Statements are designed toprovide readers with a broad overview of the District's finances, in a manner similar to a private-sectorbusiness. These statements, for the first time, combine governmental fund's current financial resources withcapital assets and long-term obligations.

The Statement of Net Assets presents information on all of the District's assets and liabilities, with thedifference between the two reported as net assets. Overtime, increases or decreases in net assets may serveas a useful indicator of whether the financial position of the District is improving or deteriorating.

The Statement of Activities presents information showing how the government's net assets changed duringthe most recent fiscal year. AH changes in net assets are reported as soon as the underlying event giving riseto the change occurs, regardless of the timing of the cash flows. Thus, revenues and expenses are reportedin this statement for some items that will only result in cash flows in future fiscal periods. (e.g>, uncollectedtaxes).

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 Gravity Drainage District No.5 of Ward 4 of Calcasieu Parish, a component unit of the Calcasieu Parish Police Jury, like other state andlocal governments, uses fund accounting to ensure and demonstrate compliance with financial-related legalrequirements. All of the funds of the District belong to one category: governmental funds.

GovernmentalJunds. Governmental funds are used to account for essentially the same functions reportedas governmental activities in the Government-wide Financial Statements. However, unlike the Govemment-

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wide Financial Statements, Governmental Fund Financial Statements focus on near-term inflows andoutflows of spendable resources, as well as on balances of spendable resources available at the end of thefiscal year. Such information may be useful in evaluating a government's near-term financial requirements.

Because the focus of governmental funds is narrower than that of the Government-wide FinancialStatements, it is useful to compare the information presented for governmental fluids with similarinformation presented for governmental activities in the Government-wide Financial Statements. By doingso, readers may better understand the long-term impact of the government's near-term financial decisions.Both the Governmental Funds Balance Sheet and the Governmental Funds Statement of Revenues,Expenditures, and Changes in Fund Balances provide a reconciliation to facilitate this comparison betweengovernmental funds and governmental activities.

The District maintains three governmental funds. Information is presented in the Governmental FundBalance Sheet and the Governmental Fund Statement of Revenues, Expenditures, and Changes in FundBalances for each fund.

The District adopts an annual budget for each fund. A budgetary comparative schedule has been providedfor each fund to demonstrate compliance with this budget.

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 tothe financial statements are a required part of the basic financial statements and can be found as noted in thetable of contents of this report.

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Government-wide Financial Analysis of the District

The following table reflects the condensed Statement of Net Assets for 2004.

GRAVITY DRAINAGE DISTRICT NO. 5 OF WARD 4 OF CALCASIEU PARISHA Component Unit of the Calcasieu Parish Police Jury

Condensed Statement of Net AssetsDecember 31,

2004 2003Current and other assets $ 5,213,625 $ 6,254,173Capital assets, net of accumulated depreciation 4.326.412 3.034.537

Total assets $ 9.54q.Q37 $ 9.288.710

Current liabilities $ 181.802 j 574.522

Net assets:Invested in capital assets 4,326,412 3,034,537Unrestricted 5.031.823 5.679.651

Total net assets $ 9.3S8J35 $. 8.714.188

Cash totaling $3,003,375 in 2004 and $3,917,334 in 2003 represent the largest portion of current and otherassets. Current liabilities decreased $392,720 from 2003 due primarily to a decrease in payable* tocontractors on infrastructure.

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The table below provides a summary of the changes in net assets for the year ended December 31,2004:

GRAVITY DRAINAGE DISTRICT NO. 5 OF WARD 4 OF CALCASIEU PARISHA Component Unit of the Calcasieu Parish Police Jury

Condensed Statement of Revenues, Expenses, and Changes in Net AssetsFor the Year Ended December 31,

2004 2003Revenues:

General Revenues:Ad valorem taxes $ 2,106,772 $ 2,087,450Intergovernmental 351,216 394,524Miscellaneous 93.203 82.567

Total revenues 2.551.191 2.564.541

Expenses:Governmental Activities

Drainage work 1.907.144 1.267.864Total expenses 1.907.144 1.267.864

Increase in net assets 644.047 1.296.677

Net assets - beginning of year 8.714.188 7.417.511Net assets-end of year S 9.358.235 S 8.714.188

The District's net assets increased $644,047 during the year 2004. Expenses for 2004 include salaries of$746,905 (39%), insurance of $216,153 (11%) and depreciation of $228,146 (12%). Total revenuesremained substantially the same.

Financial Analysis of the Government's Funds

As noted earlier, the District uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements.

Governmental Funds. The focus of the District's governmental fluid is to provide information on near-terminflows, outflows and balances of spendable resources. Such information is useful in assessing the District'sfinancing requirements. In particular, unreserved fund balance may serve as a usefal measure of agovernment's net resources available for spending at the end of the fiscal year.

As of the end of the current year, the District's Governmental Fund reported an ending balance of$4,933,647 a decrease of $314,642 in comparison with the prior year. The amount of $4,451,682 isunreserved fund balance, which is available for spending at the District's discretion.

The general fund is the chief operating fund of the District. As a measure of the general fund's liquidity,it may be useful to compare fund balance to total fund expenditures. Total fund balance representsapproximately 154% of total general fund expenditures.

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The fiind balance of the Gravity Drainage District No. 5 of Ward 4 of Calcasieu Parish, a component unitof the Calcasieu Parish Police Jury's general fund decreased by $188,193 during thecurrent fiscal year. TheDistrict had originally budgeted for a $863,294 decrease. Key factors for the net decrease are as follows:

• General government revenues in the general fund were approximately $730,000 more thanoriginally budgeted.

• General government expenditures in the general fund were approximately $27,000 more thanoriginally budgeted.

General Fund Budgetary Highlights

Material differences between actual results and budgeted amounts in the general fund are as follows:

• Intergovernmental transfers received of $339,716 were not included in the original budget.

• Capital outlay was under budgeted $82,765.

Capital Asset and Debt Administration

Capital Assets. The District's investment in capital assets as of December 31,2004 amounts to $4,326,412(net of accumulated depreciation). This investment in capital assets includes the equipment andinfrastructure and is an increase of $1,291,875 over the previous year,

Capital Assets at Year EndNet of Depreciation

2004 2003Land $ 195,986 $ 195,986Buildings 505,274 517,742Equipment 742,767 585,795Infrastructure 2.882.385 1.735.014

Total S 4.326.412 S 3.Q34.537

Additional information on the District's capital assets can be found in Note 5 of this report.

Economic Factors

The Gravity Drainage District No. 5 of Ward 4 of Calcasieu Parish, a component unit of the Calcasieu ParishPolice Jury continues to expand.

Requests for Information

This financial report is designed to provide a general overview of the Gravity Drainage District No. 5 ofWard 4 of Calcasieu Parish, a component unit of the Calcasieu Parish Police Jury's finances for all thosewith an interest in the government's finances. Questions concerning any of the information provided in thisreport or requests for additional financial information should be addressed to Harvey Boyd, President,Gravity Drainage District No. 5 of Ward 4 of Calcasieu Parish, a component unit of the Calcasieu ParishPolice Jury, 1331 Swisco Road, Sulphur, Louisiana 70663.

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Stutzman & Gates, LLCCertified Public Accountants

INDEPENDENT AUDITOR'S REPORT

Board of CommissionersGravity Drainage District No. 5

of Ward 4 of Calcasieu. ParishA Component Unit of the

Calcasieu Parish Police JurySulphur, Louisiana

We have audited the accompanying financial statements of the governmental activities and each major fund ofGravity Drainage District No. 5 of Ward 4 of Calcasieu Parish, a component unit of the Calcasieu Parish PoliceJury, as of and for the year ended December 31,2004, which collectively comprise the District's basic financialstatements as listed in the table of contents. These financial statements are the responsibility of GravityDrainage District No. 5 of Ward 4 of Calcasieu Parish, management. Our responsibility is to express opinionson these financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted in the United States ofAmerica and the standards applicable to financial audits contained in Government Auditing Standards, issuedby the Comptroller General of the United States. Those standards require that we plan and perform the auditto obtain reasonable assurance about whether the financial statements are free of material misstatement. Anaudit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financialstatements. An audit also includes assessing the accounting principles used and the significant estimates madeby management, as well as evaluating the overall financial statement presentation. We believe that our auditprovides a reasonable basis for our opinions.

In our opinion, the financial statements referred to above present fairly, in all material respects, the respectivefinancial position of the governmental activities and each major fund of the Gravity Drainage District No. 5 ofWard 4 of Calcasieu Parish, as of December 31,2004, and the respective changes in financial position thereoffor the year then ended in conformity with accounting principles generally accepted in the United States ofAmerica.

In accordance with Government Auditing Standards, we have also issued our report dated June 2,2005, on ourconsideration of the Gravity Drainage District No. 5 of Ward 4 of Calcasieu Parish internal control overfinancial reporting and on our tests of its compliance with certain provisions of laws, regulations, contracts, andgrant agreements and other matters. The purpose of that report is to describe the scope of our testing of internalcontrol over financial reporting and compliance and the results of that testing, and not to provide an opinion onthe internal control over financial reporting or on compliance. That report is an integral part of an auditperformed in accordance with Government Auditing Standards and should be considered in assessing the resultsof our audit.

The management's discussion and analysis and budgetary comparison information on pages 3 through 7 and17 through 19, are not a required part of the basic financial statements but are supplementary informationrequired by accounting principles generally accepted in the United States of America. We have applied certain

P.O. Bo* 1238 S2IN.8ihSt.Sulphur. LA 70664-1238 Kinder. LA 70648(337) 527-8495 (337) 738-2101

Board of CommissionersPage 2

limited procedures, which consisted principally of inquiries of management regarding the methods ofmeasurement and presentation of the required supplementary information. However, we did not audit theinformation and express no opinion on it.

Our audit was conducted for the purpose of forming opinions on the financial statements that collectivelycomprise the Gravity Drainage District No. 5 of Ward 4 of Calcasieu Parish, basic financial statements. Theother supplemental schedules as listed in the table of contents are presented for purposes of additional analysisand are not a required part of the basic financial statements. Such information, except for that portion marked"unaudited" on which we express no opinion, have been subjected to the auditing procedures applied in the auditof the basic financial statements and, in our opinion, are fairly stated in all material respects in relation to thebasic financial statements taken as a whole.

StutziWn & Gates, LLCJune 2,2005

GOVERNMENT-WIDE FINANCIAL STATEMENTS

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GRAVITY DRAINAGE DISTRICT NO. 5OF WARD 4 OF CALCASIEU PARISH

A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYSTATEMENT OF NET ASSETSDecember 31,2004

ASSETS

Current Assets:Cash $ 3,003375Receivables:

Taxes (net) 2,142,402State Revenue Sharing 34,918Interest 1,598

Prepaid Assets 31332TOTAL CURRENT ASSETS 5.213.625

Noncurrent Assets:Capital Assets, Net of Accumulated Depreciation 4.326.41%

TOTAL ASSETS $ 9.540.037

LIABILITIES

Current Liabilities:Accounts payable $ 122,439Payroll taxes payable 3,907Salaries payable 9,931Compensated absences 5,340Retirement system payable 40.18$

TOTAL LIABILITIES 181,802

NET ASSETSInvestment in capital assets 4,326,412Unrestricted 5.Q31.823

TOTAL NET ASSETS $ 9.358.235

The accompanying notes are an integral part of this statement.

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A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYSTATEMENT OF ACTIVITIESFor the Year Ended December 31,2004

NET (EXPENSE)REVENUE AND

CHANGESIN NET ASSETS

PROGRAM GOVERNMENTALFUNCTION/PROGRAM EXPENSES REVENUES ACTIVITIES

Drainage Work S (1.907.1441 | -__ S H.907.144)

TOTAL GOVERNMENTAL ACTIVITIES f 1.907.144) (1.907.1441

General Revenues:Ad valorem taxes 2,106,772State revenue sharing 34,918Interest 40,880Miscellaneous 17,405Intergovernmental 351.216

TOTAL GENERAL REVENUES 2.55 LI 91

CHANGE IN NET ASSETS 644,047

NET ASSETS • BEGINNING 8.714.188

NET ASSETS - ENDING $ 9.358.235


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FUND FINANCIAL STATEMENTS

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GRAVITY DRAINAGE DISTRICT NO. 5 OF WARD 4 OF CALCASIEU PARISHA COMPONENT UNIT OF THE CALCASffiU PARISH POLICE JURYALL FUND TYPESBALANCE SHEETDecember 31,2004

GOVERNMENTAL FUNDS

ASSETSCashReceivables:

Taxes (net)State revenue sharingInterest

Prepaid assetsTOTAL ASSETS

LIABILITIES AND FUND EQUITYLiabilities:

Accounts payablePayroll taxes payableSalaries payableCompensated absencesRetirement system payable .

TOTAL LIABILITIES

Fund equity:Fund balances:

Reserved - capital outlayUnreserved - undesignatedTOTAL FUND EQUITY

TOTAL LIABILITIES ANDFUND EQUITY

GeneralFund

S 2,521,503

2,044,22634,918

1,50531.332

S 4.633.484

122,4393,9079,9315,340

40.185181,802

4.451.6824.451.682

SpecialRevenue

Fund

CapitalProjects

Fund TOTAL

$ 462,236 $ 19,636 S 3,003,375

93

S 462.329 S 19.636

462,329

462.329

19,636

.19.636

2,044,22634,918

1,59831.332

5.115.449

122,4393,9079,9315,340

40.185181.802

481,9654.451.6824.933.647

S 462.329 $ 19.636 S 5.115.449


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A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYRECONCILIATION OF THE BALANCE SHEET - GOVERNMENTAL

FUNDS TO THE STATEMENT OF NET ASSETSDecember 31,2004

TOTAL FUND BALANCE FOR GOVERNMENTAL FUNDSAT DECEMBER 31,2004 $ 4,933,647

Total net assets reported for governmental activities in the Statement of NetAssets is different because:

Capital Assets used in governmental activities are not financial resourcesand therefore are not reported in the funds.

Capital Assets, net of accumulated depreciation 4,326,412

Certain property tax revenue receivable that will not be collected within60 days of year end are not considered available in the governmentalfunds. 98.176

TOTAL NET ASSETS OF GOVERNMENTAL ACTIVITIESAT DECEMBER 31,2004. S 9.358.235


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GRAVITY DRAINAGE DISTRICT NO. 5 OF WARD 4 OF CALCASIEU PARISHA COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYGOVERNMENTAL FUNDSSTATEMENT OF REVENUES, EXPENDITURES AND CHANGES

IN FUND BALANCESFor the Year Ended December 31,2004

Special CapitalGeneral Revenue Projects

Fund Fund FundREVENUES:

Ad valorem taxes - net $ 2,439,959 $ $ -State revenue sharing 34,918Interest 34,403 6,334Miscellaneous

TOTAL

IntergovernmentalTOTAL REVENUES

EXPENDITURES:Current:

AdvertisingAudit feesEngineer feesEquipment rentalFuel & gasInsuranceInsurance - groupMaintenance & repairs ..Materials & supplies....MiscellaneousOffice suppliesPer diemRetirementSalaries ,TaxesTelephoneTools & equipmentUniformsUtilities

Capital outlayTOTAL EXPENDITURES

EXCESS (DEFICIENCY) OFREVENUES OVEREXPENDITURES

OTHER FINANCING SOURCES(USES):Operating transfer in (out) ..

EXCESS (DEFICIENCY) OFREVENUES AND OTHERSOURCES OVEREXPENDITURES ANDOTHER USES

FUND BALANCE -BEGINNING

339.7162.848.996

3956,4796,600140

49,89299,639116,51460,29073,06914,4442,31024,00089,769722,9057,3023,13010,151844

6,7061.582.7652.877.344

(28,348)

(159.845)

(188,193)

4.639.875

FUND BALANCE - ENDING $4.451.682

6.334

11,887

276.97 \288.858

(282,524)

139.845

(142,679)

605.008

The accompanying notes are an integral part of this statement.-16-

14317,40511.50029.048

32,801

17

32.818

(3,770)

20.000

16,230

3.406

636

2,439,95934,91840,88017,405

351.2162.884.378

3956,4796,600140

49,89299,639116,51460,290105,87014,4442,32724,00089,769722,9057,3023,13022,038844

6,7061.859.7363.199.020

(314,642)

(314,642)

5.248.289

4.933.647

GRAVITY DRAINAGE DISTRICT NO. 5 OF WARD 4 OF CALCASffiU PARISHA COMPONENT UNIT OF THE CALCASffiU PARISH POLICE JURY

General FundBudgetary Comparison Schedule

For the Year Ended December 31.2004

Budgeted Amounts

REVENUES;Ad valorem taxes - netState revenue sharingInterestMiscellaneousIntergovernmental

TOTAL REVENUES

EXPENDITURES:Current:

AdvertisingAppraisalsAudit feesEngineer feesEquipment rentalFuel A gasInsuranceInsurance-groupMaintenance & repairsMaterial & suppliesMiscellaneousOffice suppliesPer diemRetirementRight of way agent feesSalariesTaxesTelephoneTools & equipmentTravelUniformsUtilities

Capital outlayTOTAL EXPENDITURES

EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES

OTHER FINANCING SOURCES (USES):Operating transfers in (out)

EXCESS (DEFICIENCY) OF REVENUES ANDOTHER SOURCES OVER EXPENDITURESAND OTHER USES

FUND BALANCE - BEGINNING

FUND BALANCE - ENDING

Original

S 2,052,43335,00047,4004,000

2.138.833

4002,100

6,6002,000

34,00080,000

120,00074,600

1 15,00070,000

3,00024,00065.000

1,500720,000

8,0003,600

13,000800500

6,0001 .500.0002.850.100

Final

S 2,052,43335,00027,4004.000

2.118.833

4002,100

6,6002,000

34,00080,000

120,00074,600

J 15.00070,000

3,00024,00065,000

1,500720,000

8,0003,600

13,000800500

6,0001.500.0002.850.100

(711,267)

(132.0271

(731.267)

(132.027)

(843,294)

4.639.875

3.796.581

(863,294)

4.639.875

3.776.581

ActualAjnounts

2,439,95934,91834,403

339.7162.848.996

395

6,4796,600

14049,89299,639

116,5)460,29073,06914,4442.310

24,00089,769

722,9057,3023,130

10.151

8446,706

1.582.7652.877.344

(28,348)

(159.8451

(188,193)

4.639.875

4.451.682

Variance withFinal Budget

PositiveCNcaativel

$ 387,526(82)

7,003(4T000)

_ 339.716730.163

52,100(6,479)

1,860(15,892)(19,639)

3,48614,31041,93155,556

690

(24,769)1,500

(2,905)698470

2.849800

(344)(706)

_(82.765)(273441

702,919

(27.8181

675,101


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GRAVITY DRAINAGE DISTRICT NO. 5 OF WARD 4 OF CALCASffiU PARISHA COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURY

Special Revenue FundBudgetary Comparison Schedule

For the Year Ended December 31, 2004

REVENUES:Interest

TOTAL REVENUES

EXPENDITURES:Tools and equipmentCapital outlay

TOTAL EXPENDITURES

EXCESS (DEFICIENCY) OF REVENUESOVER EXPENDITURES

OTHER FINANCING SOURCES (USES):Operating transfers in (out)

EXCESS (DEFICIENCY) OF REVENUESAND OTHER SOURCES OVEREXPENDITURES AND OTHER USES



Budeeted AmountsOriental Final

S 4.000 $4.000

50.00050.000

•S(46,000)

•):132.027

4.000 $4.0QQ

50.00050.000

(46,000)

132.027

ActualAjnounts

6.3346.334

11,887276.971288.858

(282,524)

139.845


Positive(Negative)

$ 2.3342.334

(11,887)(226.971)(238.858)

(236,524)

7.818

86,027

605.008

691.035 $

86,027

605.008

691.03i $

(142,679)

605.008

462.329 $

(228,706)

(228.706̂


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GRAVITY DRAINAGE DISTRICT NO. 5 OF WARD 4 OF CALCASDEU PARISHA COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURY

Capital Projects FundBudgetary Comparison Schedule

For the Year Ended December 31,2004

REVENUES:InterestIntergovernmentalMiscellaneous

TOTAL REVENUES

EXPENDITURES:Material and suppliesOffice supplies

TOTAL EXPENDITURES

EXCESS (DEFICIENCY) OFREVENUES OVEREXPENDITURES

OTHER FINANCING SOURCES(USES):Operating transfers in (out)

EXCESS (DEFICIENCY) OFREVENUES AND OTHERSOURCES OVEREXPENDITURES ANDOTHER USES



Budgeted AmountsOriginal Final

ActualAmounts


Positive(Negatived

80 $

80

80

80

3.406

3.486

40 $

40

40

143 $11,50017.40529.048

32,80117

32.818

(3,770)

20.000

10311,50017.40529.008

(32,801)

(32.818)

(3,810)

20.000

40

3.406

$ 3.446 $

16,230 16,190

3.406

19.636 $ 16.190


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A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYRECONCILIATION OF THE STATEMENT OF REVENUES,

EXPENDITURES AND CHANGES IN FUND BALANCES OFGOVERNMENTAL FUNDS TO THE STATEMENT OF ACTIVITIES

For the Year Ended December 31,2004

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

NET CHANGE IN FUND BALANCE - TOTAL GOVERNMENTALFUNDS (DECREASE) $ (314,642)

Governmental funds report capital outlays as expenditures* however, in theStatement of Activities the cost of those assets is allocated over theirestimated useful lives and reported as depreciation expense. This isthe amount by which capital outlay exceeded depreciation expense:

Capital outlay - net of intergovernmental reimbursement $ 1,520,020Depreciation expense (228,146) 1,291,874

Certain property lax revenues receivable will not be collected for severalmonths after year end and are not considered available in thegovernmental funds. "8» 176

Certain property tax revenues from prior year were not collected untilafter 60 days into the current year. These amounts were notconsidered available in last years governmental funds and havebeen included in the current year's revenue in governmental funds. (431,360

CHANGE IN NET ASSETS OF GOVERNMENTAL ACTIVITIES S 644.047


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A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYNOTES TO FINANCIAL STATEMENTSAs of and for the Year Ended December 31,2004

INTRODUCTION

Gravity Drainage District No. 5 of Ward 4 of Calcasieu Parish was created by the Calcasieu ParishPolice Jury, as authorized by Louisiana Revised Statute 38:1751. The District is governed by aboard of five compensated commissioners appointed by the Calcasieu Parish Police Jury and isauthorized to construct, maintain and improve the system of gravity drainage within the District.The District has 17 employees in addition to the five board members.

GASB Statement No. 14, The Reporting Entity, established criteria for determining thegovernmental reporting entity and component units that should be included within the reportingentity. Under provisions of this Statement, the Gravity Drainage District No. 5 of Ward 4 ofCalcasieu Parish is considered a component unit of Calcasieu Parish Police Jury. As a componentunit, the accompanying financial statements are included within the reporting of the primarygovernment, either blended into those financial statements or separately reported as discretecomponent units.

NOTE1- SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

A. Government-Wide and Fund Financial Statements

The government-wide financial statements (i.e., the statement of net assets and the statementof changes in net assets) report information on all of the nonfiduciary activities of the GravityDrainage District No. 5 of Ward 4 of Calcasieu Parish. For the most part, the effect ofinterfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a givenfunction or segment are offset by program revenues. Direct expenses are those that are clearlyidentifiable with a specific function or segment. Program revenues include 1) charges tocustomers or applicants who purchase, use or directly benefit from goods, services, orprivileges provided by a given function or segment and 2) grants and contributions that arerestricted to meetings the operational or capital requirements of a particular function orsegment. Taxes and other items not properly included among program revenues are reportedinstead as general revenues.

Separate financial statements are provided for governmental funds. AH individualgovernmental funds are reported as separate columns in the fund financial statements.

B. Reporting Entity

The District is a component unit of the Calcasieu Parish Police Jury, the financial reportingentity. The police jury is financially accountable for the District because it appoints a votingmajority of the board and has the ability to impose its will on them.

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The accompanying financial statements present information only on the funds maintained bythe District and do not present information on the police jury, the general government servicesprovided by that governmental unit, or the other governmental units that comprise the financialreporting entity.

C. Measurement Focus, Basis of Accounting, and Financial Statement Presentation

The government-wide financial statements are reported using the economic resourcesmeasurement focus and the accrual basis of accounting. Revenues are recorded when earnedand expenses are recorded when a liability is incurred, regardless of the timing of related cashflows. Property taxes are recognized as revenues in the year for which they are levied. Grantsand similar items are recognized as revenue as soon as all eligibility requirements imposed bythe provider have been met.

Governmental fund financial statements are reported using the current financial resourcesmeasurement focus and the modified accrual basis of accounting. Revenues are recognizedas soon as they are both measurable and available. Revenues are considered to be availablewhen they are collectible within the current period or soon enough thereafter to pay liabilitiesof the current period. For this purpose, the government considers revenues to be available ifthey are collected within 60 days of the end of the current fiscal period. Expenditures generallyare recorded when a liability is incurred, as under accrual accounting. However, debt serviceexpenditures, as well as expenditures related to compensated absences and claims andjudgments, are recorded only when payment is due.

Property taxes, reimbursements, and interest associated with the current fiscal period are allconsidered to be susceptible to accrual and so have been recognized as revenues of the currentfiscal period. All other revenue items are considered to be measurable and available only whencash is received by the government. Interfund transfers are made to meet current or anticipatedneeds of the District.

The Gravity Drainage District No. 5 of Ward 4 of Calcasicu Parish reports the followinggovernmental funds:

The General Fund is the entity's primary operating fund. It accounts for all financialresources of the entity, except those required to be accounted for in another fund.

The Special Revenue Fund is used to account for the accumulation of financial resourcesfor equipment acquisitions.

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GRAVITY DRAINAGE DISTRICT NO. 5OF WARD 4 OF CALCASffiU PARISH

A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYNOTES TO FINANCIAL STATEMENTSAs of and for the Year Ended December 31, 2004


The Capital Projects Fund is used to account for financial resources to be used for theacquisition or construction of major capital facilities.

Private-sector standards of accounting and financial reporting issued prior to December 1,1989, generally are followed in the government-wide financial statements to the extent thatthose standards do not conflict with or contradict guidance of the Governmental AccountingStandards Board.

As a general rule the effect of interfund activity has been eliminated from the government-widefinancial statements.

When both restricted and unrestricted resources are available for use, it is the entity's policyto use restricted resources first, then unrestricted resources as they are needed.

D. Deposits and Investments

The entity's cash and cash equivalents are considered to be cash on hand, demand deposits, andshort-term investments with original maturities of three months or less from the date ofacquisition. State law and the Gravity Drainage District No. 5 of Ward 4 of Calcasieu Parish'sinvestment policy allow the entity to invest in collateralized certificates of deposits,government back securities, commercial paper, the state sponsored investment pool, andmutual funds consisting solely of government backed securities.

E. Budgets and Budgetary Accounting

A budget is adopted on a basis consistent with generally accepted accounting principles for allgovernmental funds. All annual appropriations lapse at fiscal year end. In November of eachyear, the budget is prepared by fund, function and activity, and includes information on the pastyear, current year estimates and requested appropriations for the next fiscal year.

The proposed budget is presented to the government's Board of Commissioners for review.The board holds a public hearing and may add to, subtract from or change appropriations, butmay not change the form of the budget. Any changes in the budget must be within therevenues and reserves estimated. The budget was amended one time during the year. Allfunds expenditures exceeded budgeted amounts.

F. Prepaid Items

The District records as prepaid assets, expenditures during the current period that will benefitthe subsequent period.

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GRAVITY DRAINAGE DISTRICT NO. 5OF WARD 4 OF CALCASEU PARISH



G. Capital Assets

Capital assets, which include property, plant, equipment, and infrastructure assets (e.g.,drainage structures, bridges, and similar items), are reported in the government-wide financialstatements. Capital assets are capitalized at historical cost. The District has established a$5,000 capitalization threshold.

The costs of normal maintenance and repairs that do not add to the value of the asset ormaterially extend assets lives are not capitalized.

All capital assets, other than land, are depreciated using the straight-line method over thefollowing useful lives:

EstimatedDescription Lives

Infrastructure assets 25 yearsBuildings and building improvements 40 yearsFurniture and fixtures 5-12 yearsVehicles 5 yearsEquipment 10 years

H. Compensated Absences

The District allows employees to accumulate unlimited unused sick leave. Earned vacationtime is expected to be used within one year of accrual with a maximum of one weekcarryforward to the next year, if not used. The liability for accrued sick leave could not bereasonably estimated.

I. Fund Equity

Designated fund balances represent those portions of fund equity legally segregated for capitaloutlay.

J. Estimates

The preparation of financial statements in conformity with accounting principlesgenerally accepted in the United States of America require management to make estimates

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GRAVITY DRAINAGE DISTRICT NO-5OF WARD 4 OF CALCASffiU PARISH

A COMPONENT UNIT OF THE CALCASIEU PARISH POUCE JURYNOTES TO FINANCIAL STATEMENTSAs of and for the Year Ended December 31,2004


and assumptions that affect the reported amounts of assets and liabilities and disclosure ofcontingent assets and liabilities at the date of the financial statements and the reported amountsof revenues, expenditures, and expenses during the reporting period. Actual results coulddiffer from those estimates.

K. Intel-fund Transfers

Transfers are made from the General Fund to the Special Revenue Fund and Capital ProjectsFund to assist in the payment of normal operating expenditures.

NOTE 2- AD VALOREM TAXES

For the year ended December 31,2004 taxes of 4.70 mills were levied on property with assessedvaluations totaling $469,710,770 and were dedicated as follows:

General corporate purposes

Total taxes levied were $2,207,641.

4.70 mills

Property tax millage rates are adopted in July for the calendar year in which the taxes are leviedand recorded. All taxes are due and collectible when the assessment rolls are filed on or beforeNovember 15th of the current year, and become delinquent after December 31. Property taxesnot paid by the end of February are subject to lien.

NOTE 3- CASH AND CASH EQUIVALENTS

At December 31, 2004, the District has cash and cash equivalents (book balances) totaling$3,003,375 as follows:

Demand depositsInterest-bearing demand depositsTime depositsOther

Total

$998,335

2,005,00040

$ 3.003.375

These deposits are stated at cost, which approximates market. Under state law, these deposits (orthe resulting bank balances) must be secured by federal deposit insurance or the pledge of securities

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GRAVITY DRAINAGE DISTRICT NO.5OF WARD 4 OF CALCASffiU PARISH


NOTE 3- £ASH AND CASH EQUIVALENTS

owned by the fiscal agent bank. The market value of the pledged securities plus the federal depositinsurance must at all times equal the amount on deposit with the fiscal agent. These securities areheld in the name of the pledging fiscal agent bank in a holding or custodial bank that is mutuallyacceptable to both parties.

At December 31, 2004, the District has $3,150,041 in deposits (collected bank balances). Thesedeposits arc secured from risk by $100,000 of federal deposit insurance and $3,050,041 of pledgedsecurities held by the custodial bank in the name of the fiscal agent bank (GASB Category 3).

Even though the pledged securities are considered uncollateralized (Category 3) under theprovisions of GASB Statement No. 3, Louisiana Revised Statute 39:1229 imposes a statutoryrequirement on the custodial bank to advertise and sell the pledged securities within 10 days ofbeing notified by the District that the fiscal agent has failed to pay deposited funds upon demand.

NOTE 4- RECEIVABLES

The following is a summary of receivables at December 31,2004:

Class of Receivable TotalAd valorem taxes $ 2,142,402Other 36.516

Total S 2.178.918

The District's receivables consist of ad valorem taxes receivable, interest receivable from bankdeposits, and revenue and construction reimbursements receivable from the State of Louisiana, Dueto the composition of its receivables, any bad debts would be immaterial to the financial statementsand therefore an allowance for bad debts has not been recorded.

NOTES- CHANGES IN CAPITAL ASSETS

The following is a summary of changes in capital assets for the year ending December 31,2004.

Drainage^ Land Buildings Equipment Infrastructure Total

Current year roll forward:Cost at December 31,2003 $ 195,986 $ 554,116 $ 1,389,962 $ 1,770,422 $3,910,486Additions - - 276,971 1,243,049 1,520,020Deletions •__ -_ M49.93S) -__ f!49.9351Cost at December 31,2004 195.986 554,116 1,516,998 3,013,471 5,280,571

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GRAVITY DRAINAGE DISTRICT NO.5OF WARD 4 OF CALCASffiU PARISH

A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYNOTES TO FINANCIAL STATEMENTSAs of and for the Year Ended December 31, 2004

NOTES- CHANGES IN CAPITAL ASSETS

LandDrainage

Buildings Equipment Infrastructure ^_ Total

(36,374) (804,166) (35,408) (875,948)(12,468) (120,000) (95,678) (228,146)

- 149.935 -_ 149.935

(48.842^ (774.231) (131.0861 (954.1591

505.274 S 742.767 S 2.882.385 54.326.412

Depreciation:Accumulated depreciation

December 31,2003AdditionsDeletions

Accumulated depreciation -December 31,2004

Capital assets, net of accumulateddepreciation at December 31,2004

Expenditures for infrastructure totaled $ 1,582,765 less amounts received from the Calcasieu ParishPolice Jury of $339,716.

NOTE 6- RETIREMENT SYSTEM

Plan Description. Substantially all employees of the District are members of the ParochialEmployees' Retirement System of Louisiana (System), a cost-sharing, multiple - employer definedbenefit pension plan administered by a separate board of trustees. The System is composed of twodistinct plans, Plan A and Plan B, with separate assets and benefit provisions. All employees of theDistrict are members of Plan A.

All permanent employees working at least 28 hours per week who are paid wholly or in part fromparish funds and all elected parish officials are eligible to participate in the System, Under PlanA, employees who retire at or after age 60 with at least 10 years of creditable service, at or after age55 with at least 25 years of creditable service, or at any age with at least 30 years of creditableservice are entitled to a retirement benefit, payable monthly for life, equal to 3% of their final-average salary for each year of creditable service. However, for those employees who weremembers of the supplemental plan only before January 1,1980, the benefit is equal to I % of finalaverage sal ary plus $24 for each year of supplemental-plan-only service earned before January 1,1980. Final-average salary is the employee' average salary over the 36 consecutive or joined monthsthat produce the highest average. Employees who terminate with at least the amount of creditableservice stated above and do not withdraw their employee contributions may retire at the agesspecified above and receive the benefit accrued to their date of termination. The System alsoprovides death and disability benefits. Benefits are established or amended by state statute.

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GRAVITY DRAINAGE DISTRICT NO.5OF WARD 4 OF CALCASIEU PARISH


NOTE 6- RETIREMENT SYSTEM

The System issues an annual publicly available financial report that includes financial statementsand required supplementary information for the System. That report may be obtained by writingto the Parochial Employees' Retirement System, Post Office Box 14619, Baton Rouge, Louisiana70898-4619, or by calling (225) 928-1361.

Funding Policy. Under Plan A, members are required by state statute to contribute 9.5 percent oftheir annual covered salary and the District is required to contribute at an actuarially determinedrate. The current rate is 11.75 percent of annual covered payroll. Contributions to the System alsoinclude one-fourth of one percent (except Orleans and East Baton Rouge parishes) of the taxesshown to be collectible by the tax rolls of each parish. These tax dollars are divided between PlanA and Plan B based proportionately on the salaries of the active members of each plan. Thecontribution requirements of plan members and the District are established and may be amendedby state statute. As provided by R.S. 11:103, the employer contributions are determined byactuarial valuation and are subject to change each year based on the results of the valuation for theprior fiscal year. The District's contributions to the System under Plan A for the years endingDecember 31,2004,2003, and 2002 were $89,769, $53,589, and $50,396 respectively, equal to therequired contributions for each year.

NOTE 7- COMPENSATED ABSENCES

At December 31,2004, employees of the District have accumulated and vested $5,340 of employeeleave benefits, which was computed in accordance with GASB Codification Section C60. Of thisamount, $5,340 is recorded as an obligation of the General Fund.

NOTES- RISK MANAGEMENT

The District is exposed to various risks of loss related to torts; theft of, damage to and destructionof assets; errors and omissions; injuries to employees; and natural disasters. The District maintainscommercial insurance coverage covering each of those risks of loss. Management believes suchcoverage is sufficient to preclude any significant uninsured losses to the District. Settled claimshave not exceeded this commercial coverage in any of the past three fiscal years.

NOTE 9- COMMITMENTS

The District has ongoing capital outlay commitments relative to drainage and flood control projects.Management believes future revenues and fund balances currently available are more than sufficientto cover these commitments.

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SUPPLEMENTAL INFORMATION SCHEDULES

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GRAVITY DRAINAGE DISTRICT NO- 5OF WARD 4 OF CALCASIEU PARISH

A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYSUPPLEMENTAL INFORMATION SCHEDULEFor the Year Ended December 31,2004

COMPENSATION PAID BOARD MEMBERS

A schedule of compensation paid board members is presented in compliance with House Concurrent ResolutionNo. 54ofthe 1979 Session of the Louisiana Legislature. LARev. Statute 38:1794 authorizes the District to payeach board member $ 100 for each meeting attended, up to 48 meetings per year.

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A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYSUPPLEMENTAL INFORMATION SCHEDULESCHEDULE OF COMPENSATION PAID BOARD MEMBERSFor the Year Ended December 31,2004

Name AmountHarvey Boyd S 4,800Johnnie Hardy, Sr. 4,800Don Nassar 4,800Neil Nelson 4,800Lewis Appleby 4 .§00

Total


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GRAVITY DRAINAGE DISTRICT NO.5OF WARD 4 OF CALCASIEU PARISH

A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYSUPPLEMENTAL INFORMATION SCHEDULESCHEDULING OF FINDINGSFor the Year Ended December 31,2004

We have audited the financial statements of the Gravity Drainage District No.5 of Ward 4 of Calcasieu Parishas of and for the year ended December 31,2004, and have issued our report dated June 2,2005. We conductedour audit in accordance with auditing standards generally accepted in the United States of America and thestandards applicable to financial audits contained in Government Auditing Standards, issued by the ComptrollerGeneral of the United States. Our audit of the financial statements as of December 31, 2004 resulted in anunqualified opinion.

Section I Summary of Auditor's Results

Report on Internal Control and Compliance Material to the Financial Statements

Internal Control:Material Weaknesses X Yes NoReportable Conditions X Yes No

Compliance:Compliance Material to Financial Statements X Yes No

Section II Financial Statement Findings

2004-11/C (Material weakness)Segregation of duties: Because of the lack of a large staff, more specifically accounting personnel, there is aproblem with segregation of duties necessary for proper controls. One person is currently performing thefunction of preparing disbursements, and reconciling the bank statements. We do note that this situation isinherent to most entities of this type and is difficult to solve due to the funding limitations of the District. Werecommend that the commissioners take an active interest in the review of all of the financial information. Thiswas also a prior year finding.

2004-21/C (Material weakness)2004-1 CBudgetary authority and control:Criteria: La. Rev. Stat. §39:1310-whenever total budget expense exceeds the total actual expense

by 5% or more, the budget should be amended.Condition: Expenditures in the special revenue fund were $288,858. The budgeted amount was

$50,000. Expenditures exceeded the budget by 478%. Expenditures in the CapitalProject Fund totaled $32,818. No amount was budgeted.

Effect: Violation of LA. Rev. Stat §39:1310-Budgetary authority and control.Cause: Administrative oversight.Recommendation: The District should compare actual to budget expenses at the fund level each month and

amend the budget if necessary.

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GRAVITY DRAINAGE DISTRICT NO.5OF WARD 4 OF CALCASEU PARISH

A COMPONENT UNIT OF THE CALCASffiU PARISH POLICE JURYSUPPLEMENTAL INFORMATION SCHEDULEMANAGEMENT'S CORRECTIVE ACTION PLAN FOR CURRENT

YEAR AUDIT FINDINGS (UNAUDITED)For the Year Ended December 31, 2004

Section I - Internal Control and Compliance Material to the Financial Statements:

2004-11/C Segregation of duties:

This is an ongoing finding that cannot be corrected due to lack of financial resources.

Contact person - Harvey Boyd, President

2004-21/C Budgetary authority control:2004-11/C

Recommendation: The District should compare actual to budget expenses at the fund level each monthand amend the budget if necessary.

Planned action: Closer attention to the budget process for all funds will be taken in the future.

Contact person - Harvey Boyd, President

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GRAVITY DRAINAGE DISTRICT NO-5OF WARD 4 OF CALCASIEU PARISH

A COMPONENT UNIT OF THE CALCASIEU PARISH POLICE JURYSUPPLEMENTAL INFORMATION SCHEDULESUMMARY SCHEDULE OF PRIOR AUDIT FINDINGSFor the Year Ended December 31,2004

Section I - Internal Control and Compliance Material to the Financial Statements

2003-1 I/O (Ongoing finding) Segregation of duties:

Corrective action taken - Due to lack of sufficient financial resources, this finding cannot be resolved. See2003-1 I/C.

2003-2 I/C Budgetary authority and control:2003-1C

The District should compare actual to budgeted expenses at the fund level each month and amend the budgetif necessary.

Corrective action taken - Yes.

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INDEPENDENT AUDITOR'S REPORT SECTION

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Certified Public Accountants

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTINGAND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITHGOVERNMENT A UDJTING STANDARDS

Board of CommissionersGravity Drainage District No. 5

of Ward 4 of Calcasieu ParishA Component Unit of the

Calcasieu Parish Police JurySulphur, Louisiana

We have audited the financial statements of the governmental activities and each major fund of Gravity DrainageDistrict No. 5 of Ward 4 of Calcasieu Parish as of and for the year ended December 31,2004, which collectivelycomprise the Gravity Drainage District No. 5 of Ward 4 of Calcasieu Parish's basic financial statements andhave issued our report thereon dated June 2, 2005. We conducted our audit in accordance with auditingstandards generally accepted in the United States of America and the standards applicable to financial auditscontained 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 Gravity Drainage District No. 5 of Ward 4 of CalcasieuParish's internal control over financial reporting in order to determine our auditing procedures for the purposeof expressing our opinions on the financial statements and not to provide an opinion on the internal control overfinancial reporting. However, we noted certain matters involving the internal control over financial reportingand its operation that we consider to be re port able conditions. Reportable conditions involve matters comingto our attention relating to significant deficiencies in the design or operation of the internal control over financialreporting that, in our judgment, could adversely affect Gravity Drainage District No. 5 of Ward 4 of CalcasieuParish's ability to record, process, summarize, and report financial data consistent with the assertions ofmanagement in the financial statements. Reportable conditions are described in the accompanying schedule offindings as items 2004-1 I/C and 2004-2I/C.

A material weakness is a reportable condition in which the design or operation of one or more of the internalcontrol components does not reduce to a relatively low level the risk that misstatements caused by error or fraudin amounts that would be material in relation to the financial statements being audited may occur and not bedetected within a timely period by employees in the normal course of performing their assigned functions. Ourconsideration of the internal control over financial reporting would not necessarily disclose all matters in theinternal control that might be reportable conditions and, accordingly, would not necessarily disclose allreportable conditions that are also considered to be material weaknesses. However, of the reportable conditionsdescribed above, we consider items 2004-1 I/C and 2004-2 I/C to be material weaknesses.P.O. Box 1238 521 N. 8th Si.Sulphur. LA 70664-1238 Kinder. lA 70648(337) 527-8495 (337) 738-2WI

Board of CommissionersPage 2

Compliance and Other Matters

As part of obtaining reasonable assurance about whether Gravity Drainage District No. 5 of Ward 4 ofCalcasieuParish's financial statements are free of material misstatement, we performed tests of its compliance with certainprovisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a directand material effect on the determination of financial statement amounts. However, providing an opinion oncompliance with those provisions was not an objective of our audit, and accordingly, we do not express suchan opinion. The results of our tests disclosed instances of noncompliance or other matters that are required tobe reported under Government Auditing Standards which are described in the accompanying schedule offindings as item 2004-1 C.

This report is intended solely for the information and use of management, the Board of Commissioners, theCalcasieu Parish Police Jury, and the Legislative Auditor and is not intended to be and should not be used byanyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed bythe Legislative Auditor as a public document.

Stutzman & Gates, LLCJune 2,2005

Documents

Calcasieu Parish Gravity Drainage District No. 5app1.lla.state.la.us/PublicReports.nsf/EABD2A144D... · gravity drainage district no. 5 of ward 4 of calcasieu parish a component unit