Click here to load reader

snii^ · PDF file 2021. 1. 10. · snii^ MINDEN WARD MARSHAL CITY OF MINDEN, LOUISIANA Minden, Louisiana Annual Financial Statements DECEMBER 31, 2009 Under provisions of state law,

  • View
    0

  • Download
    0

Embed Size (px)

Text of snii^ · PDF file 2021. 1. 10. · snii^ MINDEN WARD MARSHAL CITY OF MINDEN,...

  • snii^

    MINDEN WARD MARSHAL CITY OF MINDEN, LOUISIANA

    Minden, Louisiana

    Annual Financial Statements

    DECEMBER 31, 2009

    Under provisions of state law, this report is a public document. Acopy of the report has been subnnitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and, where appropriate, at the office of the parish clerk of court

    Release Date ^ j m - j 10

  • MINDEN WARD MARSHAL CITY OF MINDEN, LOUISIANA

    Minden, Louisiana

    TABLE OF CONTENTS

    ACCOUNTANTS* REPORT

    BASIC FINANCIAL STATEMENTS:

    Govemment-Wide Fmancial Statements*. Statement of Net Assets

    Statement of Activities

    Fund Financial Statements (Governmental Fund): Balance Sheet

    Reconciliation ofthe Govemmental Fund Balance Sheet to the Government-Wide Financial Statement of Net Assets

    Statement of Revenues, Expenditures and Changes in Fund Balance

    Reconciliation ofthe Statement of Revenues, Expenditures and Changes in Fund Balance ofthe Govemmental Fund to the Statement of Activities

    Combining Statement of Fiduciary Net Assets

    Statement of Changes in Fiduciary Net Assets

    Notes to Financial Statements

    REQUIRED SUPPLEMENTAL INFORMATION

    Budget Comparison Schedule

    OTHER REPORTS: Independent Accountants' Report on Applying Agreed Upon Procedures

    OTHER SUPPLEMENTAL SCHEDULES: Schedule of Compensation Paid Board Members

    Summary Schedule of Prior Year Findings

    Corrective Action Plan for Current Year Findings

    Statement Page

    1

    F

    G

    H

    Schedule

    1

    7

    8

    9

    10

    Page

    16

    17

    21

    22

    23

  • MICHAEL W. WISE, CPA CARLOS E. HAARTIN, C.P.A. KRISTINE H. COLE C.P.A.

    JENNIFER C. SMrtH, C.P.A. KRISTIE IC MARTIN. C.P.A.

    JAMIESON, WISE & MARTIN A PROFESSIONAL ACCOUNTING CORPORATION

    601 MAIN STREET P.O. BOX 897 MINDEN, LOUISIANA 71058-0897

    (318)377-3171 FAX (318) 377-3177

    ACCOUNTANTS' REPORT

    WM. PEARCE JAMIESON. C.P.A.(1991J

    MEMBERS AMERICAN INSTTTUTE OF

    CERTIRED PUBLIC ACCOUNTANTS

    SOCICTY OF LOUISIANA CERTIFIED PUBLIC ACCOUNTANTS

    The Honorable Jack R. Shelley Minden Ward Marshal City of Minden, Louisiana Minden» Louisiana

    We have reviewed the accompanying fmancial statements of the govemmental activities and the major fund ofthe Minden Ward Marshal, a component unit ofthe City of Minden, Louisiana, as of and for the year ended December 31, 2009, which collectively comprise the MarshaPs basic financial statements as listed in the table of contents, in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. All information included in these financial statements is the representation of the management ofthe Minden Ward Marshal.

    A review consists principally of inquiries of Minden Ward Marshal personnel and analytical procedures applied to fmancial data. It is substantially less in scope than an audit in accordance with generally accepted auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.

    Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with accounting principles generally accepted in the United States of America.

    The budgetary comparison information on page 16 is not a required part ofthe basic financial statements but is supplementary information required by the Govemmental Accounting Standards Board. The other supplemental schedules on pages 21 through 23 are not a required part ofthe basic financial statements and are presented for purposes of additional analysis. Such information has not been subjected to the inquiry and analytical procedures applied in the review of the basic financial statements, but were compiled from information that is the representation of management, without audit or review. Accordingly, we do not express an opinion or any other form of assurance on the supplementary information.

    Management has not presented management's discussion and analysis information that the Goverrmient Accounting Standards Board has determined is required to supplement, although not required to part of, the basic financial statements.

    In accordance with the Louisiana Govemmental Audit Guide and the provisions of state law, we have issued a report dated June 29, 2010 on the results of our agreed-upon procedures.

    ^ ^ i j ^ f \ ' VU.. Minden, LA June 29, 2010

  • BASIC FINANCIAL STATEMENTS

  • STATEMENT A

    MINDEN WARD MARSHAL CITY OF MINDEN, LOUISIANA

    Minden, Louisiana

    Statement of Net Assets December 31,2009

    Governmental Fund Type

    Special Revenue Fund

    Cash Receivables

    Total assets

    ASSETS 20,445 2,335

    22,780

    LIABILITIES Liabilities: Accounts, salaries, and other payables Total liabilities

    906 906

    NET ASSETS Unrestricted 21,874

    Total net assets 21,874

    See accountants' report and accompanying notes.

  • STATEMENT B

    MINDEN WARD MARSHAL CITY OF MINDEN, LOUISIANA

    Minden, Louisiana

    Statement of Activities For the year ended December 31,2009

    Govemmental activities: Expenses:

    Judicial Salaries, Fees Paid and Benefits Office Expenses All other

    Govemmenta] Activities:

    Net (Expense)/ Revenue

    97,673 806

    7,426

    Total Expenses 105,905

    Program Revenues: Court Costs and Fees Operating Grants and Contributions

    34,334 72,522

    Net Program Revenues (Expenses)

    Net assets - beginning

    951

    20,923

    Net assets - ending 21,874

    See accountants' report and accompanying notes.

  • STATEMENT C

    MINDEN WARD MARSHAL CITY OF MINDEN, LOUISIANA

    Minden, Louisiana

    Balance Sheet - Govemmental Fund December 31,2009

    Special Revenue Fund

    ASSETS Cash and cash equivalents $ 20,445 Accounts Receivable:

    City Court 2,334 Sales & Seizures I_

    Total assets $ 22,780

    LIABILITIES & FUND EQUITY Liabilities:

    Accounts payable $ 906

    Total liabilities 906

    Fund Equity: Fund Balance

    Unreserved / undesignated 21,874

    Total fund equity 21,874

    Total liabilities and fund equity $ 22,780

    See accountants' report and accompanying notes.

  • STATEMENT D

    MINDEN WARD MARSHAL CITY OF MINDEN, LOUISIANA

    Minden, Louisiana

    Reconciliation ofthe Govemmental Fund Balance Sheet to the Govemment-Wide Financial Statement of Net Assets

    Decembers!, 2009

    Amounts reported for govemmental activities in the Statement of Net Assets are different because:

    Fund Balance, Total Govemmental Fund (Statement C) $ 21,874

    Net Assets of Govemmental Activities (Statement A) $ 21,874

    See accoimtants' report and accompanying notes.

  • STATEMENT E

    MINDEN WARD MARSHAL CTTY OF MINDEN, LOUISIANA

    Minden, Louisiana

    Govemmental Fund Statement of Revenues, Expenditures and Changes in Fund Balance

    For the year ended December 31, 2009

    Special Revenue Fimd

    Revenues: Civil Fees Dismissal Fees & Service Sales Criminal Court Costs Intergovemmental - On-Behalf Receipts

    Total revenues

    Expenditures: Salaries, Fees Paid and Benefits Office Supplies Mortgage Costs & Fees Advertising Insurance Accounting Subscriptions Minden Police Dept

    Total expenditures

    Excess of revenues over expenditures

    Fund balance at beginning of year

    Fund balance at end of year

    $ 15,486 228

    18,620

    72,522

    106,856

    97,673

    806 108 258

    1,904

    3,965

    120 1,071

    105,905

    $

    951

    20.923

    21,874

    See accountants' report and accompanying notes.

  • STATEMENT F

    MINDEN WARD MARSHAL CITY OF MINDEN, LOUISIANA

    Minden, Louisiana

    Reconciliation ofthe Statement of Revenues, Expenditures, and Changes in Fund Balance ofthe Govemmental Fund to the

    Statement of Activities For the Year Ended December 31,2009

    Amounts reported for govemmental activities in the Statement of Activities are different because:

    Net Change in Fund Balance, Govemmental Fimd (Statement E) $ 951

    Change in Net Assets of Govenunental Activifies (Statement B) $ 951

    See accountants' report and accompanying notes.

  • STATEMENT G

    MINDEN WARD MARSHAL Combining Statement of Fiduciary Net Assets

    December 3 K 2009

    ASSETS Cash Interfund receivable

    TOTAL ASSK'l^

    LLVBBLlilES Interfund payable Due to Marshal Due to other agencies

    TOTAL LIABILl'lIKS

    Garnishment

    $

    $_

    $

    L

    Fund

    156 -

    156

    -

    17 139

    156

    Seizure, Sale & Disbursement

    $

Search related