REPORT MARRERO-HARVEY VOLUNTEER DECEMBER 31,2005 … · 2020. 12. 1. · REPORT MARRERO-HARVEY VOLUNTEER FIRE COMPANY NO. 1 DECEMBER 31,2005 AND 2004 Under provisions of state law,

R E P O R T

MARRERO-HARVEY VOLUNTEERFIRE COMPANY NO. 1

DECEMBER 31,2005 AND 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 / * -'Q n

MARRERO-HARVEY VOLUNTEERFIRE COMPANY, NO. 1

REPORT INDEX


PAGE

INDEPENDENT AUDITOR'S REPORT 1 - 2

FINANCIAL STATEMENTS:

Statements of Financial Position 3

Statements of Activities 4

Statements of Functional Expenses 5-6

Statements of Cash Flows 7

Notes to Financial Statements 8-13

REPORT ON INTERNAL CONTROL OVER FINANCIALREPORTING AND ON COMPLIANCE AND OTHER MATTERSBASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMEDIN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS 14 - 15

SUMMARY SCHEDULE OF FINDINGS 16

din DUPLANTIER, HRAFMANN,HOGAN & MAHER, L.L.P.MICHAEL j. o'RouRKE, C.P.A. maMmugmmammmmmmmmmmmm^^^^mMmmai^^^^^mmmm AJ. DUPLANTIER JR, C.P.A.WILLIAM G. STAMM, C.P.A. «L^^_ H ^^^» (1919-1985)CUFFORDJ.GIFFIN,JR,C.P.A. ^^M • ^^M CERTIFIED PUBLIC ACCOUNTANTS FELIX j. HRAPMANN, JR, CP.A.DAVIDA. BURGARD.CP.A. • • •• •• (1919-1990)LINDSAY J. CALUB, C.P.A., L.L.C. " • «!••« WILLIAM R. HOGAN, JR. C.P.A.

^L^%ttAkc.P.A 1340 Poydras St., Suite 2000 - New Orleans, LA 70112 JAMES MA£ER!?R,CP.A.DENNIS W. DILLON, C.P.A. (504) 586-8866 (1921-1999)

FAX (504) 525-5888ANN M. MARGES, C.P.A. CDa(£),dhhmcpa.com MEMBERSROBIN A. STROHMEYER, C.P.A. K ^ K AMERICAN INSTITUTE OF

CERTIFIED PUBLIC ACCOUNTANTSSOCIETY OF LA C.P.A.-S

KENNETH J. BROOKS, C.P.A., ASSOCIATE

INDEPENDENT AUDITOR'S REPORT

May 31,2006

Board of DirectorsMarrero-Harvey Volunteer FireCompany, No. 1

Marrero, Louisiana

We have audited the accompanying statements of financial position of Marrero-HarveyVolunteer Fire Company No. 1 (a Louisiana nonprofit corporation) as of December 31, 2005 and2004, and the related statements of activities, functional expenses and cash flows for the years thenended. These financial statements are the responsibility of the fire company's management. Ourresponsibility is to express an opinion on these financial statements based on our audits.

We conducted our audits in accordance with auditing standards generally accepted in theUnited States of America and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States. Those standardsrequire that we plan and perform the audit to obtain reasonable assurance about whether thefinancial statements are free of material misstatement. An audit includes examining, on a test basis,evidence supporting the amounts and disclosures in the financial statements. An audit also includesassessing the accounting principles used and significant estimates made by management, as well asevaluating the overall financial statement presentation. We believe that our audits provide areasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly, in all materialrespects, the financial position of Marrero-Harvey Volunteer Fire Company No. 1 as of December31, 2005 and 2004, and the changes in its net assets and its cash flows for the years then ended inaccordance with accounting principles generally accepted in the United States of America.

In accordance with Government Auditing Standards, we have also issued our report datedMay 31, 2006 on our consideration of Marrero-Harvey Volunteer Fire Company No. 1's internalcontrol over financial reporting and on our tests of its compliance with certain provisions of laws,regulations, contracts, grant agreements and other matters. The purpose of that report is to describethe scope of our testing of internal control over financial reporting and compliance and the results ofthat testing and not to provide an opinion on the internal control over financial reporting or oncompliance. That report is an integral part of an audit performed in accordance with GovernmentAuditing Standards and should be considered in assessing the results of our audit.

, Jtxapmann, Magan

MARRERO-HARVEY VOLUNTEER FIRE COMPANY NO. 1STATEMENTS OF FINANCIAL POSITION

DECEMBER 31. 2005 AND 2004

ASSETS

2005 2004

CURRENT ASSETS:Cash and cash equivalents (Notes 1 and 2) $ 365,787 $ 551,516Certificates of deposit 110,523 108,622Accounts receivable 176,000 -

Total current assets 652,310 660,138

PROPERTY AND EQUIPMENT -(Notes 1 and 3) (net of accumulateddepreciation of $1,952,508 and $1,778,969) 1,872,455 2,120,529

OTHER ASSETS:Prepaid expenses 16,893 16,719

TOTAL ASSETS $ 2.541.658 $ 2.797.386

LIABILITIES AND NET ASSETS

CURRENT LIABILITIES:Accounts payable $ 108,597 $Accrued salaries 34,746 26,298Accrued sick and annual leave (Note 1) 41,049 35,839Retirement withholdings payable 1,512 2,540Payroll taxes payable 1,888 1,619

Total current liabilities 187,792 66,296

NET ASSETS:Unrestricted 2,353,866 2,731,090

Total net assets 2,353,866 2,731,090

TOTAL LIABILITIES AND NET ASSETS $ 2.541.658 $ 2.797.386

See accompanying notes.

MARRERO-HARVEY VOLUNTEER FIRE COMPANY NO. 1STATEMENTS OF ACTIVITIES

FOR THE YEARS ENDED DECEMBER 31, 2005 AND 2004

PAGE 4

2005 2004

UNRESTRICTED NET ASSETS:

SUPPORT:Firefighting contract (Note 5)Insurance rebateDonated firefighting services (Note 4)InterestGain on sale of assetOther income

Total support

$ 1,056,00036,64138,01016,08410,00019,336

1,176,071

$ 1,083,62434,66234,3004,893

-17,563

1,175,042

EXPENSES: (Pages 5 and 6)Program services - firefightingSupporting services - management and general

Total expenses

1,440,459112,836

1,553,295

1,098,35485,589

1,183,943

DECREASE IN UNRESTRICTED NET ASSETS

Net assets - beginning of year

(377,224)

2,731,090

(8,901)

2,739,991

NET ASSETS - END OF YEAR $ 2353.866 $ 2.731.090


MARRERO-HARVEY VOLUNTEER FIRE COMPANY NO. 1STATEMENT OF FUNCTIONAL EXPENSES

FOR THE YEAR ENDED DECEMBER 31. 2005

PAGES

PROGRAMSERVICES

Firefighting

EXPENSES:

Accounting and legalBuilding repairsConvention expensesDepreciationDisaster relief paymentsDonated firefighting servicesDonation expense (Note 10)Dues and subscriptionsEquipment repairFirefighting suppliesFuelInsuranceInvestigation expenseLicensesMaintenanceMeals and consumablesMedical expensesMiscellaneousOffice expenseOperating suppliesPayroll taxesRadio expenseRetirement expenseSalaries and wagesUtilities

TOTAL

12,071

20,91759,7163,306

24,780692,377

$ 1.440.459

SUPPORTINGSERVICES

Managementand General

$ 11,755

173,53932,71914,350182,085

-2,76314,73112,400174,9571,062100

18,586

--

23,660-

1,398-------

10,0953,411

28,3325,917

535

6,99420.739

$ 112.836

Total

$ 11,75512,071

173,53932,71938,010

182,0851,3982,763

14,73112,400

174,9571,062

10018,58610,0953,411

28,3325,917

20,91760,2513,306

24,780699,37120,739

$ 1.553.295


MARRERO-HARVEY VOLUNTEER FIRE COMPANY NO. 1STATEMENT OF FUNCTIONAL EXPENSES

FOR THE YEAR ENDED DECEMBER 31. 2004

PAGE 6

PROGRAMSERVICES

Firefighting

EXPENSES:

Accounting and legalBuilding repairsConvention expensesDepreciationDisaster relief paymentsDonated firefighting servicesDonation expense (Note 10)Dues and subscriptionsEquipment repairFirefighting suppliesFuelInsuranceInvestigation expenseLicensesMaintenanceMeals and consumablesMedical expensesMiscellaneousOffice expenseOperating suppliesPayroll taxesRadio expenseRetirement expenseSalaries and wagesUtilities

TOTAL

2,3833,810

161,801

21,560

4,37030,17511,282

142,0511,4751,974

57,103

19,94348,303

7,10613,427

571,591

S 1.098.354

SUPPORTINGSERVICES

ManagementAnd General

$ 8,439

12,740

1,624

9,9273,937

13,0818,037

442

5,77421,588

$ 85.589

Total

$ 8,4392,3833,810

161,801

34,300

1,6244,370

30,17511,282

142,0511,4751,974

57,1039,9273,937

13,0818,037

19,94348,745

7,10613,427

577,36521,588

$ 1.183.943


MARRERO-HARVEY VOLUNTEER FIRE COMPANY NO. 1STATEMENTS OF CASH FLOWS

FOR THE YEARS ENDED DECEMBER 31. 2005 AND 2004

PAGE 7

2005 2004

CASH FLOWS FROM OPERATING ACTIVITIES;Decrease in net assetsAdjustments to reconcile change in net assetsto net cash provided (used) by operating activities:Depreciation(Increase) decrease in operating assets:

Accounts receivablePrepaid expenses

Increase (decrease) in operating liabilities:Accounts payableAccrued sick and annual leaveAccrued salariesRetirement withholdings payablePayroll taxes payable

Net cash provided (used) by operating activities

$ (195,139) $ (8,901)

173,539

(176,000)(174)

1,0475,2108,448

(1,028)269

(183,828)

161,801

74,950(1,286)

1,9432,6112,540

233,658

CASH FLOWS FROM INVESTING ACTIVITIES:Acquisition of property and equipmentPurchase of certificate of deposit

Net cash used in investing activities

NET DECREASE IN CASH

Cash and cash equivalents - at beginning of year

(1,901)(1,901)

(185,729)

551,516

(807,489)(1,041)

(808,530)

(574,872)

1,126,388

CASH AND CASH EQUIVALENTS - AT END OF YEAR 365.787 $ 551.516

NON-CASH INVESTING ACTIVITY:Acquisition of property and

equipment through accounts payable $ 107.550


PAGES

MARREROHARVEY VOLUNTEER FIRE COMPANY NO. 1NOTES TO FINANCIAL STATEMENTS


ORGANIZATION:

Marrero-Harvey Volunteer Fire Company No. 1 (the fire company) was established to providefirefighting and rescue service to a designated area of the Eighth Fire District (a separate entity) ofJefferson Parish, Louisiana. In addition, the fire company provides fire code inspections for businesseswithin its district, as well as firefighting and rescue training for its members. The fire company maintainsthree fire stations and has approximately twenty paid employees and fifty volunteers. The fire company'smain source of revenue is a fire protection contract with Jefferson Parish effective for the period April 1,1994 through March 31,2004. The contract was adopted by the Jefferson Parish Council with ResolutionNumber 77143 on June 22,1994. The fire company's membership adopted the contract on June 27,1994and it was signed September 2, 1994. Under the terms of the contract, the contract continues on a month-to-month basis after March 31, 2004 unless terminated by thirty days written notice by either party.Currently, the fire company is in the process of entering into a new contract with Jefferson Parish.

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES:

A summary of the fire company's significant accounting policies applied in the preparation ofthe accompanying financial statements follows:

Basis of Accounting and Financial Statement Presentation:

The financial statements are prepared on the accrual basis of accounting, whereby revenuesare recognized when earned and expenses are recognized when incurred.

The fire company follows Statement of Financial Accounting Standards (SFAS) No. 117,Financial Statements of Nonprofit Organizations. Under SFAS No. 117, the fire company isrequired to report information regarding its financial position and activities according to threeclasses of net assets; unrestricted net assets, temporarily restricted net assets, and permanentlyrestricted net assets. As of December 31,2005 and 2004 the fire company had only unrestricted netassets.

The statement of activities presents expenses of the fire company's operations functionallybetween program services for firefighting and administrative and general. Those expenses whichcannot be functionally categorized are allocated between functions based upon management'sestimate of usage applicable to conducting those functions.

Contributions and Donated Services:

The fire company follows Statement of Financial Accounting Standards (SFAS) No. 116,Accounting for Contributions Received and Contributions Made. In accordance with SFAS No.116, contributions received are recorded as unrestricted, temporarily restricted, or permanentlyrestricted support depending on the existence and nature of any donor restrictions.

MARRERO-HARVEY VOLUNTEER FIRE COMPANY NO. 1NOTES TO FINANCIAL STATEMENTS

DECEMBER 31.2005 AND 2004

1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued)

Contributions and Donated Services: (Continued)

SFAS No. 116 provides that the value of donated services is to be recognized in financialstatements if the services require specialized skills, are provided by persons possessing those skills,and the services would be purchased if they were not donated. The fire company's volunteerfirefighters undergo extensive specialized training, and the firefighting services would have to bepurchased if the services were not provided by volunteers. Accordingly, donated firefightingservices are recognized in the financial statements at estimated fair value.

Income Taxes:

The fire company is exempt from income taxes under Internal Revenue Code Section501(c)(4) as a nonprofit organization and thus these financial statements contain no provision forincome taxes.

Cash and Cash Equivalents:

For purposes of the statement of cash flows, the fire company has defined cash and cashequivalents as cash in banks, money market accounts and certificates of deposit with originalmaturities of three months or less.

Property and Equipment:

Acquisitions of property and equipment in excess of $1,000 and expenditures for repairs,maintenance, renewals, and betterments that materially prolong the useful lives of assets arecapitalized. Property and equipment are stated at acquisition cost, or estimated historical cost ifacquisition cost is not available. Depreciation is provided for in amounts sufficient to relate the costof depreciable property and equipment to operations over their estimated useful lives using thestraight-line method. Estimated useful lives of property and equipment are as follows:

Automobiles 3-5 yearsFurniture and fixtures 5-10 yearsFirefighting and rescue equipment 3-15 yearsBuildings and improvements 30 years

Accrued Leave:

Annual Leave

Each qualified employee scheduled to work 50 hours or more per week earns annual leave asfollows:

Years of Continuous Service Hours

0- 1 year 01-10 years 144Over 10 years* 144+



1. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES: (Continued)

Accrued Leave: (Continued

Annual Leave (Continued)

*Employee earns 8 hours of additional leave for each year over 10 years up to a maximum of240 hours after 22 years. Employees cannot exceed the accumulated hours they are allowedfor their years of service at the end of the pay period which includes the last day of the monthbefore the month that includes the employee's anniversary date.

Sick Leave

Operators scheduled to work 50 or more hours per week earn sick leave. Employees earnthree (3) hours of sick leave per pay period commencing after the pay period that contains the datethat is six (6) months after their initial anniversary date. An employee can accumulate up to 240hours of sick leave that can be carried over to the next calendar year. Any unused sick leave as ofDecember 31 of any year in excess of 240 hours will be bought back at a rate of 1/2 to 1 hour atregular pay. Upon termination of employment for any reason, the employee will be paid foraccumulated sick leave at a rate of 1/2 to 1 hour at regular pay.

The liability for accrued annual and sick leave was $41,049 and $35,839 as of December 31,2005 and 2004, respectively.

2. CASH AND CASH EQUIVALENTS AND CERTIFICATES OF DEPOSIT:

At December 31, 2005 and 2004, the fire company maintained cash balances, savingsaccounts and certificates of deposit in several local banks. A U.S. Treasury money market accountwas maintained at a brokerage company. The bank balances and book balances were as follows:

2005 2004Book Bank Book Bank

Balances Balances Balances Balances

Checking accounts $ 105,182 $ 104,791 $ 293,993 $ 302,031Savings accounts 156,757 156,757 155,875 155,875Certificates of deposit 110,523 110,523 108,622 108,622Money market account 103,848 103,848 101.648 101,648

Total cash and cashequivalents andcertificates of deposit S 476.310 $ 475.919


DECEMBER 31, 2005 AND 2004

2. CASH AND CASH EQUIVALENTS AND CERTIFICATES OF DEPOSIT: (Continued)

The checking accounts, savings accounts and certificates of deposit are insured by theFederal Deposit Insurance Corporation. At December 31, 2005, the balances in these accountswere fully insured or collateralized. At December 31, 2004, $195,131 of the balances in theseaccounts were uninsured or uncollateralized.

The money market account balances were fully insured at December 31, 2005 and 2004 bythe Securities Investor Protection Corporation.

3. PROPERTY AND EQUIPMENT:

Below is a summary of activity in the fire company's property and equipment accountsduring the years ended December 31,2005 and 2004:

2005

LandBuildingsVehiclesFirefighting equipmentFurniture and fixtures

Accumulated depreciationNet property and equipment

LandBuildingsVehiclesFirefighting equipmentFurniture and fixtures

Accumulated depreciationNet property and equipment

Balance01/01/05

$ 271,303649,812

2,382,048566,53229,803

3,899,498(1,778.969)SJJMi

Balance1/1/04

$ 271,303649,812

2,019,520451,98224,203

3,416,820(1,617,168)

S 1.799.652

Additions Deletions$ -- $ 182,085

69,950

37,600

107,550 182,085(173,539)

S T65.989) $ 182.085

2004

Additions Deletionst " >J>

362,528114,550

5,600482,678

(161,801)$ 320.877 $

Balance12/31/05

$ 89,218719,762

2,382,048604,13229,803

3,824,963(1,952,508)

$_L872.455

Balance12/31/04

$ 271,303649,812

2,382,048566,53229,803

3,899,498(1,778,969)

S 2.120.529



3. PROPERTY AND EQUIPMENT: (Continued)

Depreciation expense totaled $173,539 and $161,801 for the years ended December 31,2005and 2004, respectively.

The fire company owns a building with a cost of $149,210 that is located on land that the firecompany has been allowed to use at no cost under a verbal agreement with no establishedtermination date.

4. DONATED SERVICES:

Volunteer firefighters of the fire company responded to calls for service 612 and 688 timesduring 2005 and 2004, respectively. The value of these volunteer services is computed using theminimum hourly pay for the fire company's paid personnel during the year, multiplied by anaverage response duration of 2.0 hours with the result multiplied by the number of volunteers percall. For 2005 and 2004, the minimum hourly pay was $7.00 per hour. The hours provided byofficers approximated 3,380 and 1,820 at an hourly rate of $7.00 during 2005 and 2004. The totalresulting values for volunteer firefighting services of $38,010 and $34,300 for the years endedDecember 31,2005 and 2004, respectively, is reported as revenue and firefighting expense.

This value should be recognized as the minimum value of volunteer services, as it includesonly the time volunteers were actually responding to calls for assistance. No value has been placedon overtime or downtime maintenance. The actual cost of replacing the fire company's volunteerswith paid firefighters would be significantly higher.

All members of the Board of Directors serve without compensation.

5. FIRE PROTECTION CONTRACT:

Substantially all of the fire company's public support is derived from funds provided byJefferson Parish. Under the contract with Jefferson Parish, the fire company receives one-third ofcertain ad valorem taxes assessed within the 8th Fire Protection District of Jefferson Parish, as wellas additional funding from sales tax and fire insurance rebates. Total public support received underthis contract totaled $1,056,000 and $1,083,624 for the years ended December 31, 2005 and 2004,respectively.

6. RETIREMENT PLAN:

The fire company has a contributory retirement plan covering all paid employees. The firecompany contributes up to 3% of participating employees' annual salaries. The retirement expensefor the plan for the years ended December 31, 2005 and 2004 was $24,870 and $13,427,respectively.



7. EXPENSES PAID BY OTHERS:

The full-time firefighters of the fire company receive supplemental pay from the State ofLouisiana under the provisions of L.R.S. 33:2002. The amount of pay received varies based onyears of service. As these supplemental state funds are paid directly to the firefighters, and do notpass through the fire company, the funds are not included in these financial statements.

8. CONCENTRATION OF CREDIT RISK:

The fire company's income is derived primarily from the proceeds of an ad valorem taxmillage and other funding under a contract with the Jefferson Parish Council to support itsfirefighting and rescue services. See Note 5.

9. USE OF ESTIMATES:

The preparation of financial statements in conformity with accounting principles generallyaccepted in the United States of America requires management to make estimates and assumptionsthat affect the reported amounts of assets and liabilities and disclosure of contingent assets andliabilities at the date of the financial statements and the reported amounts of revenues and expensesduring the reporting period. Actual results could differ from those estimates.

10. DONATION EXPENSE:

During the year ended December 31, 2005, the fire company donated land with a cost of$182,085 to Fire Protection District No. 8 of Jefferson Parish. The land will be used as the site for anew fire station.

11. RECLASSIFICATTONS:

Certain items from 2004 have been reclassified to conform to the current year presentation.

din DUPLANTIER, HRAPMANN,HOGAN & MAHER, L.L.P.MICHAEL J. O'ROURKE, C.P.A. MiBHMIMHB^^^^^^^^^^Wi^^^^^^^^^^^^^^^^^^^^ AJ, DUPLANTIER JR, C.P.A.WILLIAM G. STAMM, C.P.A. «j^^^ • ^^^^ (1919-1995)ciJFFORDj.ciFnN,jR,c.p.A. ^^V • ^VV CERTIFIED PUBLIC ACCOUNTANTS FELIX J.HRAPMANN,JR,C.P.A.DAVID A. BURGARD, C.P.A. • ••••• (1919-1990)LINDSAY J. CALUB, C.P.A., L.L.C. m • • ™ ™ ™ WILLIAM R. HOGAN, JR C.P.A.

1340 Poydras St., Suite 2000 • New Orleans, LA 701 12DENNIS W. DILLON, C.P.A. (5Q4) 586-8866 (192M999)

FAX (504) 525-5888ANN M. MARGES, C.P.A. CDa(6>dhhmcpa.com MEMBERSROBIN A. STROHMEYER, C.P.A. r \-/ r AMERICAN INSTITUTE OF

CERTIFIED PUBLIC ACCOUNTANTS- SOCIETY OF LA CP.A.*S

KENNETH J. BROOKS, C.P.A,, ASSOCIATE

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

AN AUDIT OF FINANCIAL STATEMENTS PERFORMEDIN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

May 31,2006To the Board of DirectorsMarrero-Harvey Volunteer FireCompany No. 1

Marrero, Louisiana

We have audited the financial statements of Marrero-Harvey Volunteer Fire Company No. 1(a Louisiana nonprofit corporation) as of and for the year ended December 31, 2005, and haveissued our report thereon dated May 31,2006. We conducted our audit in accordance with auditingstandards generally accepted in the United States of America and the standards applicable tofinancial audits contained in Government Auditing Standards, issued by the Comptroller General ofthe United States.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered the fire company's internal control overfinancial reporting in order to determine our auditing procedures for the purpose of expressing ouropinion on the financial statements and not to provide an opinion on the internal control overfinancial reporting. Our consideration of the internal control over financial reporting would notnecessarily disclose all matters in the internal control that might be material weaknesses. A materialweakness 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 byerror or fraud in amounts that would be material in relation to the financial statements being auditedmay occur and not be detected within a timely period by employees in the normal course ofperforming their assigned functions. We noted no matters involving the internal control overfinancial reporting and its operation that we consider to be material weaknesses.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the fire company's financialstatements are free of material misstatement, we performed tests of its compliance with certainprovisions of laws, regulations, contracts and grant agreements, noncompliance with which couldhave a direct and material effect on the determination of financial statement amounts. However,providing an opinion on compliance with those provisions was not an objective of our audit and,accordingly, we do not express such an opinion. The results of our tests disclosed no instances ofnoncompliance or other matters that are required to be reported under Government AuditingStandards.

This report is intended for the information of the Board of Directors, management andapplicable parish, state or federal agencies 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 isdistributed by the Legislative Auditor as a public document.

MARRERO-HARVEY VOLUNTEER FIRE COMPANY NO. 1SUMMARY SCHEDULE OF FINDINGS

FOR THE YEAR ENDED DECEMBER 31.2005

SUMMARY OF AUDITOR'S RESULTS:

1. The opinion issued on the financial statements of Marrero-Harvey Volunteer Fire Company No. 1 forthe year ended December 31,2005 was unqualified.

2. Internal ControlMaterial weaknesses: none notedReportable conditions: none noted

3. ComplianceNoncompliance material to financial statements: none noted

FINDINGS REQUIRED TO BE REPORTED UNDER GOVERNMENTAL AUDITINGSTANDARDS GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA:

None

SUMMARY OF PRIOR YEAR FINDINGS:

There were no findings in the prior year.

Documents

REPORT MARRERO-HARVEY VOLUNTEER DECEMBER 31,2005 … · 2020. 12. 1. · REPORT MARRERO-HARVEY VOLUNTEER FIRE COMPANY NO. 1 DECEMBER 31,2005 AND 2004 Under provisions of state law,