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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
$
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