Avoyelles Parish Police Jury - lla.state.la.us · PDF fileThe Avoyelles Parish Police Jury has not presented management's ... and is not a required part of the financial statements

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AVOYELLES PARISH POLICE JURYMarksville, Louisiana

Financial Report

Year Ended December 31, 2005

Under provisions of state law, this report is a publicdocument. A copy 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 / - / ol - 0 &

TABLE OF CONTENTS

Page

Independent Auditors' Report 1-2

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS)Statement of net assets 5Statement of activities 6

FUND FINANCIAL STATEMENTS (FFS)Balance sheet - governmental funds 9Reconciliation of the governmental funds balance sheet

to the statement of net assets 10Statement of revenues, expenditures, and changes in fund balances-

governmental funds 11-12Reconciliation of the statement of revenues, expenditures, and

changes in fund balances of governmental funds to the statement of activities 13Combining statement of net assets - component units 14Combining statement of activities - component units 15Statement of fiduciary assets and liabilities 16

Notes to basic financial statements 17-35

REQUIRED SUPPLEMENTARY INFORMATIONBudgetary comparison schedules:

General fund 37Road and bridge 38Solid waste 39Drainage 40Health unit 41Library 42Section 8 HUD 43

(continued)

TABLE OF CONTENTS (continued)

PageOTHER SUPPLEMENTARY INFORMATION

OTHER FINANCIAL INFORMATIONNonmajor Governmental Funds -

Combining balance sheetCombining statement of revenues, expenditures, and changes in fund balances

Nonmajor special revenue funds -Combining balance sheetCombining statement of revenues, expenditures, and changes in fund balances

Nonmajor capital projects funds -Combining balance sheetCombining statement of revenues, expenditures, and changes in fund balances

Component units -Criminal Court:

Balance sheetReconciliation of the governmental fund balance sheet

to the statement of net assetsStatement of revenues, expenditures, and

changes in fund balancesReconciliation of the statement of revenues, expenditures, and

changes in fund balance to the statement of activitiesTourist Commission:




changes in fund balance to the statement of activitiesPort Commission:




changes in fund balance to the statement of activities

4647

4950

5253

54

55

56

57

58

59

60

61

62

63

64

65

(continued)

TABLE OF CONTENTS (continued)

PageCOMPLIANCE, INTERNAL CONTROL AND OTHER GRANT INFORMATION

Report on Internal Control over Financial Reporting and on Complianceand Other Matters Based on an Audit of Financial Statements Performedin Accordance with Government Auditing Standards 67-68

Report on Compliance with Requirements Applicable to each Major Programand Internal Control over Compliance in Accordance with OMB Circular A-133 69-70

Schedule of expenditures of federal awards 71Notes to schedule of expenditures of federal awards 72Schedule of findings and questioned costs 73-74

Summary schedule of current and prior year audit findingsand corrective action plan 75

111

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLCCERTIFIED PUBLIC ACCOUNTANTS

C. Burton Kolder, CPA*Russell F. Champagne, CPA*Victor R. Slaven, CPA*P. Troy Courville, CPA*Gerald A. Thibodeaux, Jr., CPA*Robert S. Carter, CPA*Arthur R. Mixon, CPA

P. O. Box 531Marksville, LA71351

Phone (318) 253-9252Fax (318) 253-8681

OFFICES

Tynes E. Mixon, Jr., CPAAllen J. LaBry, CPAAlbert R. Leger. CPA.PFS.CSA*Harry J. Clostio, CPAPenny Angelle Scruggins, CPAChristine L. Cousin, CPAMary T. Thibodeaux, CPAJames R. Roy, CPARobert J. Metz, CPAKelly M. Doucet, CPAKenneth J. Radial, CPACheryl L. Bartley, CPA, CVAMandy B. Self, CPAChris E. Bilski, CPA

183 South Beadle Rd. 113 East Bridge St.Lafayette. LA 70508 Breaux Bridge, LA 70517Phone (337) 232-4141 Phone (337) 332-4020Fax (337) 232-8660 Fax (337) 332-2867

133 East Waddil 1234 David Dr. Ste 105Marksville, LA 71351 Morgan City, LA 70380Phone (318) 253-9252 Phone (985) 384-2020Fax (318) 253-8681 Fax (985) 384-3020

408 West Cotton Street 332 West Sixth AvenueVilla Platte, LA 70586 Oberlin. LA 70655Phone (337) 363-2792 Phone (337) 639-4737Fax (337) 363-3049 Fax (337) 639-4568

200 South Main StreetAbbeville, LA 70510Phone (337) 893-7944Fax (337) 893-7946

450 East Main StreetNew Iberia, LA 70560

Phone (337) 367-9204Fax (337) 367-9208

INDEPENDENT AUDITORS' REPORTRetired:Conrad 0. Chapman, CPA* 2006

WEB SITE;WWW.KCSRCPAS.COM

• A Professional Accounting Corporation

To the Members of the Police JuryAvoyelles ParishMarksville, Louisiana

We have audited the accompanying financial statements of the governmental activities, the aggregatediscretely presented component units, each major fund, and the aggregate remaining fund information of theAvoyelles Parish Police Jury, as of and for the year ended December 31, 2005, which collectively comprisethe Police Jury's basic financial statements as listed in the table of contents. These financial statements arethe responsibility of the Police Jury's management. Our responsibility is to express opinions on thesefinancial statements based on our audit.

Except as discussed in the following paragraph, 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. Thosestandards require 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, evidencesupporting the amounts and disclosures in the financial statements. An audit also includes assessing theaccounting principles used and significant estimates made by management, as well as evaluating the overallfinancial statement presentation. We believe that our audit provides a reasonable basis for our opinions.

The financial statements do not include financial data of various governmental agencies (componentunits), which should be included in order to conform to generally accepted accounting principles. The effects'of the omission of these governmental agencies on assets, liabilities and fund equity at December 31, 2005and the excess of revenues over expenditures for the year then ended on the financial statements cannot bedetermined.

In our opinion, because the omission of the financial statements of component units results in anincomplete presentation as explained in the third paragraph, the financial statements referred to in the firstparagraph do not present fairly, in conformity with accounting principles generally accepted in the UnitedStates of America, the financial position of the governmental activities, the aggregate discretely presentedcomponent units, each major fund, and the aggregate remaining fund information of the Avoyelles ParishPolice Jury, as of December 31, 2005, thereof for the year then ended in conformity with accountingprinciples generally accepted in the United States of America.

Member of:AMERICAN INSTITUTE OFCERTIFIED PUBLIC ACCOUNTS

Member of:SOCIETY OF LOUISIANA

CERTIFIED PUBLIC ACCOUNTANTS

In accordance with Government Auditing Standards, we have also issued a report dated May 23, 2006on our consideration of the Avoyelles Parish Police Jury's internal control over financial reporting and ourtests of its compliance with certain provisions .of laws, regulations, contracts, and grants. That report is anintegral part of an audit performed in accordance with Government Auditing Standards and should be read inconjunction with this report in considering the results of our audit.

The required supplementary information, on pages 37 through 43, is not a required part of the basicfinancial statements, but is supplementary information required by the Governmental Accounting StandardsBoard. We have applied certain limited procedures, which consisted principally of inquiries of managementregarding the methods of measurement and presentation of the supplementary information. However, we didnot audit the information and express no opinion on it.

The Avoyelles Parish Police Jury has not presented management's discussion and analysis that theGovernmental Accounting Standards Board has determined is necessary to supplement, although not requiredto be part of, the basic financial statements.

Our audit was conducted for the purpose of forming opinions on the financial statements thatcollectively comprise the Avoyelles Parish Police Jury's basic financial statements. The other supplementaryinformation on pages 46 through 65 is presented for purposes of additional analysis and is not a required partof the basic financial statements. The accompanying schedule of expenditures of federal awards (page 71) ispresented for purposes of additional analysis as required by U.S. Office of Management and Budget CircularA-133, Audits of States, Local Governments, and Non-Profit Organizations, and is not a required part of thefinancial statements of the Avoyelles Parish Police Jury. Such information, except for that portion marked"unaudited" on which we express no opinion, has been subjected to the auditing procedures applied in theaudit of the basic financial statements and, in our opinion, is fairly stated in all material respects in relation tothe basic financial statements taken as a whole.

Kolder, Champagne, Slaven & Company, LLCCertified Public Accountants

Marksville, LouisianaMay 23, 2006

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDEFINANCIAL STATEMENTS (GWFS)


Statement of Net AssetsDecember 31,2005

Primary ComponentGovernment Units

ASSETSCurrent assets:

Cash and interest-bearing depositsTaxes receivables, netDue from other governmental unitsDue from primary governmentOther assets

Total current assets

Noncurrent assets:LandCapital assets, net

Total noncurrent assets

Total assets

LIABILITIESCurrent liabilities:

Accounts, salaries and other payablesDeferred revenueDue to component unitDue to other governmental unitsCompensated absences payableCapital lease payable

Total current liabilities

Noncurrent liabilities:Compensated absences payableCapital leases payable

Total noncurrent liabilities

Total liabilities

NET ASSETSInvested in capital assets, net of related debtUnrestricted

Total net assets

The accompanying notes are an integral part of the basic financial statements.

$4,038,5641,487,251

801,849

70,336

6,398,000

453,4672,059,221

2,512,688

8,910,688

121,0237,692

128,715

1,186,437

2,491,9965,232,255

$7,724,251

$ 81,96915,426

12,50021_

109,916

82,00026,965

108,965

218,881

919,94849,87512,50028,64933,75013,000

1,057,722

20,788-----

20,788

20,788

108,96589,128

$198,093

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FUND FINANCIAL STATEMENTS (FFS)

FUND DESCRIPTIONS

General Fund

General FundThe General Fund is used to account for resources traditionally associated with governments which are notrequired to be accounted for in another fund.

Special Revenue Funds

Special revenue fluids are used to account for specific revenues that are legally restricted to expenditures forparticular purposes.

Road and Bridge FundTo account for the construction and maintenance of roads and bridges on a parishwide basis. Major means of isfinancing provided by a sales tax of one-fourth of one percent (1/4%) and the State of Louisiana ParishTransportation Fund.

Solid Waste FundTo account for the providing of garbage and waste collection and/or disposal for the Parish. Financing is

provided by a sales tax of three fourths of one percent (3/4%).

Drainage FundTo account for expenditures for maintaining the parish drainage system. Major means of financing is provided

by ad valorem taxes and state revenue sharing.

Health Unit FundTo account for the maintenance of a health unit, which provides health and welfare services to the citizens ofthe parish. Major means of financing is provided by ad valorem taxes and state revenue sharing.

Library FundTo account for the operation and maintenance of the parish library. Major means of financing is provided byad valorem taxes and state revenue sharing.

Section 8 HUD - Program FundTo account for funds provided under the Section 8 Housing Voucher Program by the United States Departmentof Housing and Urban Development. The monies are used to aid low income families in obtaining decent, safeand sanitary housing through a system of rental subsidies.

Capital Projects

Capital projects funds are used to account for financial resources received and used to acquire, construct, orimprove capital facilities not reported in the governmental funds.

Casino Capital Improvement FundTo account for the accumulation of resources for, and payment of, cost to construct and improve public roadsand bridges.

2003 LCDBG Fund -To account for funds appropriated by Fifth Ward Water District to the Police Jury to hire a consultant todraft the 2003 LCDBG application. The funds will be used for water system improvements.

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Reconciliation of the Governmental Funds Balance Sheetto the Statement of Net Assets

December 31,2005

Total fund balances for governmental funds at December 31, 2005

Cost of capital assets at December 31,2005Less: Accumulated depreciation as of December 31,2005

Buildings and improvementsEquipment, furniture, and fixturesHeavy equipment

Elimination of interfund assets and liabilitiesDue from other fundsDue to other funds

Long-term liabilities at December 31,2005:Capital leases payableCompensated absences payable

Net assets at December 31, 2005

$ 5,387,028

$ 5,323,457

(710,706)(295,833)

(1,804,230)

71,418(71,418)

(20,692)(154,773)

2,512,688

(175,465)

$ 7,724,251


10

Avoyelles Parish Police JuryMarksville, Louisiana

Statement of Revenues, Expenditures, and Changes in Fund Balances-Governmental Funds

For the Year Ended December 31, 2005

Revenues:Taxes-

Ad valoremSales

Licenses and permitsIntergovernmental revenues -

Federal grantsState funds -

Parish transportation fundsState revenue sharing (net)Parish equalization fundsOther

Fees, charges and commissionsUse of money and propertyOther revenues

Total revenues

Expenditures:Current -

General government:LegislativeJudicialElectionsFinance and administrationOther

Public safetyPublic worksHealth and welfareCulture and recreationEconomic development and assistance

Debt serviceTotal expendituresExcess (deficiency) of revenues

over expenditures

Other financing sources (uses):Transfers inTransfers out

Total other financing sources (uses)

Net changes in fund balancesFund balances, beginningFund balances, ending

General

$ 158,849-

185,408

905,918

_

37,838295,701168,379181,81923,256

705,5962,662,764

130,055390,43230,300

143,727135,626

1,239,27063,439

-52,65619,516

-2,205,021

457,743

85,504(343,423)(257,919)

199,824975,607

$1,175,431

Road&Bridge

$847,436

-

-

462,060--

203,936-

7,98627,939

1,549,357

-----

1,669,921---

14,3201,684,241

(134,884)

402,442-

402,442

267,558-

$ 267,558

SolidWaste

$2,542,271

-

-

-

---

10,17046,968

5932,600,002

-----

2,631,096----

2,631,096

(31,094)

(370,660)(370,660)

(401,754)2,150,713

$1,748,959

Drainage

$ 265,350

--

-

-58,064

•1,800-

1,73650

327,000

-----

410,552----

410,552

(83,552)

141,487-

141,487

57,935207,534

$ 265,469

HealthUnit

$ 123,169--

-

-27,056

---

15,153-

165,378

------

185,571---

185,571

(20,193)

617-617

(19,576)680,670

$ 661,094


11

Library

$470,630--

-

-103,194

•17,418

-13,04646,685

650,973

-------

662,547••

662,547

(11,574)

781-781

(10,793)771,360

$760,567

Section 8

$ ---

505,548

-

--•

71,2703,218-

580,036

•-----

589,898-•-

589,898

(9,862)

1,169-

1,169

(8,693)108,201

$ 99,508

Casino2003 Capital

LCDBG Improvement

$ $ ---

725,100

.

•.

300,000-

2,835-

725,100 302,835

--.

--

734,125 35,253----

734,125 35,253

(9,025) 267,582

--

(9,025) 267,58214,585 10,010

$ 5,560 $277,592

OtherGovernmental

Funds

$ ---

-

_

--

30,54916,5105,256

94,650146,965

----

19,97529,338

--

172,402-

221,715

(74,750)

38,245(7,634)30,611

(44,139)169,429

$125,290

Total

$1,017,9983,389,707

185,408

2,136,566

462,060226,152295,701722,082279,769119,454875,513

9,710,410

130,055390,43230,300

143,727135,626

1,259,2455,573,724

775,469715,203191,91814,320

9,360,019

350,391

670,245(721,717)(51,472)

298,9195,088,109

$5,387,028

12


Reconciliation of the Statement of Revenues, Expenditures, andChanges in Fund Balances of Governmental Funds

to the Statement of ActivitiesFor the Year Ended December 31, 2005

Total net changes in fund balances at December 31, 2005 perStatement of Revenues, Expenditures and Changes in Fund Balances

The change in net assets reported for governmental activities in thestatement of activities is different because:

Governmental funds report capital outlays as expenditures. However,in the statement of activities, the cost of those assets is allocated overtheir estimated useful lives and reported as depreciation expense.

Capital outlay which is considered expenditures on Statementof Revenues, Expenditures and Changes in Fund Balances

Depreciation expense for the year ended December 31, 2005

Governmental funds report capital lease repayments as expenditures.However, this expenditure does not appear in the statement of activitiessince the payment is applied against the bond payable balance on thestatement of net assets

Proceeds from the sale of land and disposition of assets. The sale priceof the land and disposition of assets are shown as other revenues on theStatement of Revenues, Expenditures, and Changes in Fund Balances.However, on the Statement of Activities, the difference between thesales price and basis of the property is recorded as a gain or loss.Less: Sales price from sale of land and disposition of assets

Difference between compensated absences earned over compensatedabsences used.

$ 298,919

K 427,157(549,904) (122,747)

13,000

(30,431)

(44,227)

Total changes in net assets at December 31, 2005 per Statement of Activities $ 114,514


13


Combining Statement of Net Assets - Component UnitsDecember 31,2005

Criminal Tourist PortCourt Commission Commission Total

ASSETS

Cash and interest-bearing depositsReceivables -

Sales taxes

OtherDue from primary governmentOther assetsCapita! assets -

LandCapital assets, net

Total assets

LIABILITIES

Accounts, salaries and other payables

NET ASSETS

Invested in capital assetsUnrestricted

Total net assets

Total liabilities and net assets

$ 1,268

-

7,550--

_

15,370

$24,188

7,641

15,3701,177

16,547

$24,188

$61,911

7,876

-12,500

21

_

11,595

$93,903

2,386

11,59579,922

91,517

$93,903

$ 18,790 $ 81,969

7,876

7,55012,500

21

82,000 82,00026,965

$100,790 $218,881

10,761 20,788

82,000 108,9658.029 89,128

90,029 198,093

$100,790 $218,881


14


Combining Statement of Activities - Component UnitsYear Ended December 31, 2005

Expenses

Program revenues:Charges for servicesOperating grants and contributionsCapital grants and contributions

Net program expenses

General revenues:Sales taxesInterest earningsMiscellaneous

Transfers from (to) primary government

Total general revenues

Change in net assets

Net assets - beginning

Net assets - ending

Criminal Tourist PortCourt Commission Commission

$154,984 $ 77,168

134,235

(20,749)

79350,000

(26,375)

309,631

(41,154)

Total

$350,785 $582,937

135,02850,000

309,631

(88,278)

-290

3,556-

3,846

(16,903)

33,450

$ 16,547

57,8381,1943,783

(6,162)

56,653

30,278

61,239

$ 91,517

-525

9,37557,634

67,534

26,380

63,649

$ 90,029

57,8382,00916,714

51,472

128,033

39,755

158,338

$198,093


15


Statement of Fiduciary Assets and LiabilitiesDecember 31,2005

AgencyFund

ASSETS

Receivables $ 569,891

LIABILITIES

Due to other governmental units $ 569,891


16


Notes to Basic Financial Statements

(1) Summary of Significant Accounting Policies

The accompanying financial statements of the Avoyelles Parish Police Jury (Police Jury)have been prepared in conformity with generally accepted accounting principles (GAAP) as appliedto governmental units. GAAP includes all relevant Governmental Accounting Standards Board(GASB) pronouncements. In the government-wide financial statements, Financial AccountingStandards Board (FASB) pronouncements and Accounting Principles Board (APB) opinions on orbefore November 30, 1989, have been applied unless those pronouncements conflict with orcontradict GASB pronouncements, in which case, GASB prevails. The accounting and reportingframework and the more significant accounting policies are discussed in subsequent subsections ofthis note.

Avoyelles Parish occupies 850 square miles with a population of approximately 42,381. ThePolice Jury maintains approximately 428 miles of roads, 268 hard surfaced and 160 gravel. ThePolice Jury's offices are located in the Avoyelles Parish Courthouse in Marksville. The Police Juryoperates one maintenance barn throughout the parish. The Police Jury currently employs asecretary/treasurer and two office employees, approximately thirty-two road crew members, threejanitors, thirteen solid waste employees, eight drainage employees, a registrar of voters and twoassistants, one recreational employee, an office of emergency preparedness director, one traffic signspecialist and fourteen library employees. The Police Jury also contributes to or pays the salaries oftwo city judges, two city marshals, nine justices of the peace and nine constables, a coroner, onecourtroom employee, a district attorney and approximately nine assistants. In addition, several part-time employees are hired during the year.

Louisiana Revised Statute 33:1236 gives the Police Jury various powers in regulating anddirecting the affairs of the parish and its inhabitants. The more notable of those are the power tomake regulations for its own government; to regulate the construction and maintenance of roads,bridges, and drainage systems; to regulate the sale of alcoholic beverages; and to provide for thehealth and welfare of the poor, disadvantaged and unemployed in the parish. Funding to accomplishthese tasks is provided by ad valorem taxes, beer and alcoholic beverage permits, state revenuesharing and various other state and federal grants.

A. Financial Reporting Entity

The financial reporting entity should consist of (a) the primary government,(b) organizations for which the primary government is financially accountable, and(c) other organizations for which the primary government is not accountable, but forwhich the nature and significance of their relationship with the primary governmentare such that exclusion would cause the reporting entity's financial statements to bemisleading or incomplete. Component units are legally separate organizations forwhich the elected officials of the primary government are financially accountable. Inaddition, component units can be other organizations for which the nature andsignificance of their relationship with the primary government are such that exclusionwould cause the reporting entity's financial statement to be misleading or incomplete.These financial statements include the primary government and three componentunits as follows:

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Notes to Basic Financial Statements (Continued)

Primary government

Avoyelles Parish Police Jury - The Police Jury is the governing authority forAvoyelles Parish and is a political subdivision of the State of Louisiana. The PoliceJury is governed by 9 jurors representing the various districts within the parish. Thejurors serve four-year terms that expire when the first meeting is held in January of2009.

Individual component units

The component unit column in the Statement of Net Assets and Statement ofActivities includes only the financial data of three of the Police Jury's componentunits. It is reported in a separate column to emphasize that it is legally separate fromthe Police Jury and are described below:

Twelfth Judicial District Criminal Court - The Twelfth Judicial District Courtis composed of two judges elected from the parish. The Police Jury approves theoperating budget of the Court and has responsibility for funding any deficits. Inaddition, one-half of any excess funds goes to the Police Jury's General Fund.Separate financial statements of the Twelfth Judicial District Court are not issued.

Avoyelles Parish Tourist Commission - The Tourist Commission iscomposed of seven commissioners appointed by the Police Jury. The Police Juryapproves the operating budget and has responsibility for funding any deficits.Separate financial statements of the Tourist Commission are not issued.

Avoyelles Parish Port Commission - The Port Commission is composed ofseven commissioners, four of which are appointed by the Police Jury. The PortCommission has the authority to regulate the commerce of the port area withinAvoyelles Parish.

The Police Jury has not evaluated all potential entities within AvoyellesParish that should possibly be considered to part of the Avoyelles Parish Police Juryfor financial reporting purposes. Only those component unit entities for which thePolice Jury maintains the accounting records for are included in this report. Inaddition, numerous other authorities and governmental entities established withinAvoyelles Parish have been excluded because control and/or financial responsibilityby the Police Jury are considered remote or due to the fact that such entities aregoverned by separately elected governmental officials.

B. Basis of Presentation

Government-Wide Financial Statements (GWFS)

The statement of net assets and statement of activities display informationabout the reporting government as a whole. They include all funds of the reportingentity. The statements distinguish between governmental and business-type activities.Governmental activities generally are financed through taxes, intergovernmentalrevenues, and other nonexchange revenues.

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The statement of activities presents a comparison between direct expensesand program revenues for each function of the Police Jury's governmental activities.Direct expenses are those that are specifically associated with a program or functionand, therefore, are clearly identifiable to a particular function. Program revenuesinclude (a) fees, fines, and charges paid by the recipients of goods or services offeredby the programs, and (b) grants and contributions that are restricted to meeting theoperational or capital requirements of a particular program. Revenues that are notclassified as program revenues, including all taxes, are presented as general revenues.

Fund Financial Statements

The accounts of the Police Jury are organized and operated on the basis offunds. A fund is an independent fiscal and accounting entity with a separate set ofself-balancing accounts. Fund accounting segregates funds according to theirintended purpose and is used to aid management in demonstrating compliance withfinance-related legal and contractual provisions. The minimum number of funds ismaintained consistent with legal and managerial requirements.

The various funds of the Police Jury are classified into two categories:governmental and fiduciary. The emphasis on fund financial statements is on majorgovernmental and enterprise funds, each displayed in a separate column. A fund isconsidered major if it is the primary operating fund of the Police Jury or meets thefollowing criteria:

a. Total assets, liabilities, revenues, or expenditures/expenses of thatindividual governmental or enterprise fund are at least 10 percent ofthe corresponding total for all funds of that category or type; and

b. Total assets, liabilities, revenues, or expenditures/expenses of theindividual governmental or enterprise fund are at least 5 percent ofthe corresponding total for all governmental and enterprise fundscombined.

The major funds of the Police Jury are described below:

Governmental Funds -

General Fund -

The General Fund is the general operating fund of the Police Jury. It is usedto account for all financial resources except those required to be accounted for inanother ftmd.

19



Road & Bridge Fund-

The Road & Bridge Fund is used to account for maintenance and upkeep ofparish roads and bridges within the respective districts.

Solid Waste Fund-

The Solid Waste Fund is used to account for the providing of garbage andwaste collection and/or disposal for the Parish. Financing is provided by a sales taxof three fourths of one percent (3/4%).

Drainage Fund-

The Drainage fund is used to account for expenditures for maintaining theparish drainage system. Major means of financing is provided by ad valorem taxesand state revenue sharing.

Health Unit Fund-

The Health Unit fund is used to account for the maintenance of a health unit,which provides health and welfare services to the citizens of the parish. Major meansof financing is provided by ad valorem taxes and state revenue sharing.

Library Fund-

The Library Fund is used to account for the operation and maintenance of theparish library. Major means of financing is provided by ad valorem taxes and staterevenue sharing.

HUD Section 8 Program Fund -

The Section 8 - Program fund is used to account for funds provided underthe Section 8 Housing Voucher Program by the United States Department of Housingand Urban Development. The monies are used to aid low-income families inobtaining decent, safe and sanitary housing through a system of rental subsidies.

2003 LCDBG Fifth Ward Water System -

The 2003 LCDBG Fund is used to account for funds appropriated by FifthWard Water System to the Police Jury for consulting. The funds will be used forwater system improvements.

20



Casino Capital Improvement Fund-

The Casino Capital Improvement Fund is used to account for theaccumulation of resources for, and payment of, cost to construct and improve publicroads and bridges. Funding is provided by proceeds derived from the $1,700,000Certificates of Indebtedness, Series 1997.

Additionally, the Police Jury reports the following fund types:

Special Revenue Funds -

Special revenue funds account for the proceeds of specific revenue sourcesthat are legally restricted to expenditures for specified purposes. These funds accountfor the revenues and expenditures related to federal, state, and local grants andentitlement programs.

Debt Service Funds -

Debt service funds, established to meet requirements of bond ordinances, areused to account for the accumulation of resources for and the payment of generallong-term debt principal, interest, and related costs.

Capital Projects Funds -

Capital projects funds account for financial resources received and used toacquire, construct, or improve capital facilities not reported in other governmentalfunds.

C. Measurement Focus/Basis of Accounting

Measurement focus is a term used to describe "which" transactions arerecorded within the various financial statements. Basis of accounting refers to"when" transactions are recorded regardless of the measurement focus applied.

Measurement Focus

On the government-wide statement of net assets and the statement ofactivities, governmental activities are presented using the economic resourcesmeasurement focus as defined in item b. below.

In the fund financial statements, the "current financial resources"measurement focus is used as appropriate:

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a. All governmental funds utilize a "current financial resources"measurement focus. Only current financial assets and liabilities aregenerally included on their balance sheets. Their operatingstatements present sources and uses of available spendable financialresources during a given period. These funds use fund balance astheir measure of available spendable financial resources at the end ofthe period.

b. The accounting objectives of this measurement focus are thedetermination of operating income, changes in net assets (or costrecovery), financial position, and cash flows. All assets and liabilities(whether current or noncurrent) associated with their activities arereported.

Basis of Accounting

In the government-wide statement of net assets and statement of activities,governmental activities are presented using the accrual basis of accounting. Underthe accrual basis of accounting, revenues are recognized when earned and expensesare recorded when the liability is incurred or economic asset used. Revenues,expenses, gains, losses, assets, and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place.

Governmental fund financial statements are reported using the currentfinancial resources measurement focus and the modified accrual basis of accounting.Revenues are recognized as soon as they are both measurable and available.Revenues are considered to be available when they are collectible within the currentperiod or soon enough thereafter to pay liabilities of the current period. For thispurpose, the government considers revenues to be available if they are collectedwithin 60 days of the end of the current fiscal period. Expenditures (including capitaloutlay) generally are recorded when a liability is incurred, as under accrualaccounting. However, debt service expenditures are recorded only when payment isdue.

D. Assets. Liabilities and Equity

Cash, interest-bearing deposits, and investments

For purposes of the statement of net assets, cash and interest-bearing depositsinclude all demand accounts, savings accounts, and certificates of deposits of thePolice Jury.

Under state law, the Police Jury may invest in United States bonds, treasurynotes, or certificates. Investments are stated at amortized cost.

22



Interfund receivables and payables

During the course of operations, numerous transactions occur betweenindividual funds that may result in amounts owed between funds. Those related togoods and services type transactions are classified as "due to and from other funds."Short-term interfund loans are reported as "interfund receivables and payables,"Receivables

In the government-wide statements, receivables consist of all revenuesearned at year-end and not yet received. Major receivable balances for thegovernmental activities include ad valorem and sales and use taxes

Capital Assets

Capital assets, which include property, plant, equipment, and infrastructureassets, are reported in the applicable governmental activities columns in thegovernment-wide financial statements. Capital assets are capitalized at historical costor estimated cost if historical is not available. Donated assets are recorded as capitalassets at their estimated fair market value at the date of donation. The Police Jurymaintains a threshold level of $1,000 or more for capitalizing capital assets.

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

Depreciation of all exhaustible capital assets is recorded as an allocatedexpense in the statement of activities, with accumulated depreciation reflected in thestatement of net assets. Depreciation is provided over the assets' estimated usefullives using the straight-line method of depreciation. The range of estimated usefullives by type of asset is as follows:

Buildings and improvements 20-40Equipment, furniture, and fixtures 5 yearsHeavy equipment 20-40 yearsInfrastructure 20 years

In the fund financial statements, capital assets used in governmental fundoperations are accounted for as capital outlay expenditures of the governmental fundupon acquisition.

Long-term debt

All long-term debt to be repaid from governmental resources is reported asliabilities in the government-wide statements. The long-term debt consists ofcompensated absences payable, and a capital lease payable.

23



Long-term debt for governmental funds is not reported as liabilities in thefund financial statements. The debt proceeds are reported as other financing sourcesand payment of principal and interest reported as expenditures.

Compensated Absences

After six months of service, employees of the Police Jury earn annual leaveat the rate of 5 to 15 days each year, depending upon their length of service. Unusedannual leave may be carried forward from year to year, not to exceed 120 days (960hours) for hourly and salary employees. Upon termination, employees are paid forunused annual leave at the employee's current rate of pay.

Employees of the Police Jury receive from 5 to 15 days of sick leave eachyear, depending upon their length of service. Unused sick leave may be carriedforward from year to year not to exceed 120 days. Upon termination, unused sickleave is forfeited.

At December 31, 2005, employees of the Police Jury had accumulated leavebenefits of $154,773.

Equity Classifications

In the government-wide statements, equity is classified as net assets anddisplayed in three components:

a. Invested in capital assets, net of related debt - Consists of capitalassets including restricted capital assets, net of accumulateddepreciation and reduced by the outstanding balances of any bonds,mortgages, notes, or other borrowings that are attributable to theacquisition, construction, or improvement of those assets.

b. Restricted net assets - Consists of net assets with constraints placedon the use either by (1) external groups such as creditors, grantors,contributors, or laws or regulations of other governments; or (2) lawthrough constitutional provisions or enabling legislation.

c. Unrestricted net assets - All other net assets that do not meet thedefinition of "restricted" or "invested in capital assets, net of relateddebt."

In the fund statements, governmental fund equity is classified as fundbalance. Fund balance is further classified as reserved and unreserved, withunreserved further split between designated and undesignated.

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E. Revenues. Expenditures, and Expenses

Expenditures/Expenses

In the government-wide financial statements, expenses are classified byfunction for all governmental activities.

In the fund financial statements, expenditures are classified by character. Inthe fund financial statements, governmental funds report expenditures of financialresources.

Interfund Transfers

Permanent reallocations of resources between funds of the reporting entityare classified as interfund transfers. For the purposes of the statement of activities,all interfund transfers between individual governmental funds have been eliminated.

F. Budget and Budgetary Accounting

Proposed budgets, prepared on a basis consistent with generally acceptedaccounting principles (GAAP), are submitted to the Police Jury prior to thecommencement of the fiscal year. The proposed budgets are made available for publicinspection not later than fifteen days prior to the beginning of the fiscal year.

Formal budget integration (within the accounting records) is employed as amanagement control device during the year. Expenditures are controlled by the use ofoutstanding purchase orders, but unliquidated encumbrances are not consideredexpenditures at year end. Unexpended appropriations lapse at year end and must bereappropriated in the next year's budget to be expended. Budget amendments areadopted by the Police Jury when revenues plus projected revenues for the remainder ofthe year fail to meet budgeted revenues by five percent or more and/or expendituresplus projected expenditures for the remainder of the year exceed budgeted expendituresby five percent or more. Such amendments were not material in relation to the originalappropriations.

Capital projects funds' budgets are adopted on a project basis.

Budgetary control is exercised at the fund level.

G. Use of Estimates

The preparation of financial statements in conformity with generallyaccepted accounting principles requires management to make estimates andassumptions that affect the reported amounts of assets and liabilities and disclosure ofcontingent assets and liabilities at the date of the financial statements and the reportedamounts of revenues and expenditures during the reporting period. Actual resultscould differ from those estimates.

25



H. Report Classification

Certain previously reported amounts for the year ended December 31, 2004have been reclassified to conform to the December 31,2005 classifications.

(1) Restatement of Net Assets

The Parish donated 3.32 acres of land and a jail facility to Avoyeiles Parish Sheriff in 1989.The Parish did not remove the land and jail from capital assets. The effect of this error overstatedbeginning net assets at December 31,2004 by $570,000 as follows:

Total net assets - Governmental Fundsat December 31, 2004 - Before restatement $8,179,737

Less: Purchase price of the land and building at December 31,2004 $ (950,000)Add: Accumulated depreciation on building at December 31,2004 380,000 (570,000)

Total net assets - Governmental Funds

at December 31,2004 - After restatement $7,609,737

(2) Ad Valorem Taxes

Ad valorem taxes attach as an enforceable lien on property as of January 1 of each year.Taxes are levied in June and are actually billed to taxpayers in November. Billed taxes becomedelinquent on January 1 of the following year. The taxes are based on assessed values determined bythe Tax Assessor of Avoyeiles Parish and are collected by the Sheriff.

For the year ended December 31,2005, taxes of 25.71 mills were levied as follows:

Parish wide taxes:General alimony tax 4.84 millsDrainage tax 3.36 millsLibrary tax 5.95 millsHealth unit tax 1.56 mills

District taxes:Fire protection district No. 2 10.00 mills

Total 25.71 mills

Total taxes levied were $1,017,998. Taxes receivable at December 31,2005 were $835,386.

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(3) Cash and Interest-Bearing Deposits

Under state law, the Police Jury may deposit funds within a fiscal agent bank organized underthe laws of the State of Louisiana, the laws of any other state in the Union, or the laws of the UnitedStates. The Police Jury may invest in certificates and time deposits of the state banks organized underLouisiana law and national banks having principal offices in Louisiana. At December 31, 2005, theJury had cash and interest-bearing deposits (book balances) totaling $4,120,533 as follows:

Primary ComponentGovernment Units

ReportingEntity

Interest-bearing and non-interest $ 4,038,564 $ 81,969 $ 4,120,533

These deposits are stated at cost, which approximates market. Under state laws, thesedeposits (or the resulting bank balances) must be secured by federal deposit insurance or the pledge ofsecurities owned by the fiscal agent bank. The market value of the pledged securities plus the federaldeposit insurance must at all times equal the amount on deposit with the fiscal agent bank. Thesesecurities are held in the name of the pledging fiscal agent bank in a holding or custodial bank that ismutually acceptable to both parties. Deposit balances (bank balances) at December 31, 2005 aresecured as follows:

Bank balances

Federal deposit insurancePledged securities (Category 3)

Total insuranceand securities pledged

PrimaryGovernment

$ 4,052,625

273,7733,778,852

$ 4,052,625

ComponentUnits

$ 55,858

55,858

$ 55,858

ReportingEntity

$ 4,108,483

329,6313,778,852

$ 4,108,483

Pledged securities in Category 3 include uninsured or unregistered investments for which thesecurities are held by the broker or dealer, or by its trust department or agent, but not in the PoliceJury's name. Even though the pledged securities are considered uncollateralized (Category 3)Louisiana Revised Statute 39:1229 imposes a statutory requirement on the custodial bank to advertiseand sell the pledged securities within 10 days of being notified by the Police Jury that the fiscal agenthas failed to pay deposited funds upon demand.

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(4) Receivables

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

TotalPrimary

Government

TotalComponent

UnitReporting

Entity

Primary Government -Taxes:Ad valorem taxes $ 835,386 $ - $ 835,386Sales taxes 292,227 7,876 300,103

Intergovernmental:

Federal 613,586 - 613,586State 117,500 - 117,500Other 14,768 - 14,768

Other 403,133 7,550 410,683

Totals $2,276,600 $ 15,426 $ 2,292,026

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(5) Capital assets

Primary government -

Capital asset activity for the primary government for the year ended December 31, 2005 wasas follows:

Governmental activities:Capital assets not being depreciated:

LandOther capital assets:

Buildings and improvementsEquipment, furniture and fixturesHeavy equipment

Totals

Less accumulated depreciationBuildings and improvementsEquipment, furniture and fixturesHeavy equipment

Total accumulated depreciation

Governmental activities,capital assets, net

Balance01/01/05

2,383,757

Additions Deletions

549,904 122,892

Balance12/31/05

$ 439,467 $ 50,000 $ 36,000 $ 453,467

1,580,613393,484

2,636,061

5,049,625

629,185196,757

1,557,815

24,501198,192154,462

427,155

137,725110,516301,663

39,00023,07655,247

153,323

56,20411,44155,247

1,566,114568,600

2,735,276

5,323,457

710,706295,832

1,804,231

2,810,769

$ 2,665,868 $(122,749) $ 30,431 $ 2,512,688

Depreciation expense was charged to primary government activities as follows:

General government $ 106,526Public works 199,327Economic development 43,788Health and welfare 89,674Culture and recreation 49,856Public safety 60,733

Total depreciation expense, governmental activities $ 549,904

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Component Units -

Capital asset activity for the component units for the year ended December 31, 2005 was asfollows:

Criminal CourtEquipment, furniture and fixtures

Less accumulated depreciationEquipment, furniture and fixtures

Criminal courtcapital assets, net

Tourist CommissionTrucks and heavy equipmentEquipment, furniture and fixtures

Totals

Less accumulated depreciationTrucks and heavy equipmentEquipment, furniture and fixtures

Totals

Tourist Commissioncapita! assets, net

Port CommissionLand

Port Commissioncapital assets, net

Component unit,capital assets, net

Balance Balance01/01/05 Additions Deletions 12/31/05

$ - $13,294 $8,735 -

8,735 13,294

2,437861_

7,138 3,298

7,138

82,000

$ 1,597 $ 9,9% $

$ 82,000 $ - $

$ 57,816 $ 3,005 $ 28,797 $ 32,024

33,142 5,033 21,523 16,652

$ 24,674 $(2,028) $ 7,274 $ 15,372

$ 13,2948,735

22,029

2,4377,999

10,436

$ 11,593

82,000

$ 82,000

$108,271 $ 7,968 $ 7,274 $ 108,965

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Depreciation expense was charged to component unit activities are as follows:

Criminal Court -Public safety $ 5,033

Tourist Commission -Economic development 3,298

Total depreciation expense, component units $ 8,331

(6) Changes in Long-Term Debt

The following is a summary of the long-term debt transactions for the year ended December31,2005:

Balance Balance Amount due1/1/2005 Additions Deletions 12/31/2005 in one year

Governmental activities:Compensated absences $ 110,546 $ 72,987 $28,760 $ 154,773 $33,750Capitalleases 33,692 - 13,000 20,692 13,000

$144,238 $ 72,987 $41,760 $175,465 $46,750

(7) Leases

Capital leases -

The Police Jury is obligated under one capital lease. The lease is for 47 monthly payments of$1,193 with interest at 4.75% per annum. The expiration of the lease is June 10, 2007. The balancedue on this lease at December 31, 2005 is 20,692. The leased assets are included in capital assets andapplicable debt recorded in long-term debt. The following is a schedule of future minimum leasepayments under the capital leases and the present value of the net minimum lease payments as ofDecember 31,2005:

TotalFiscal Year Amount

2006 $14,3192007 7,160

Total minimum lease payments 21,479Less: Amount representing interest (787)

Present value of net minimum lease payments $20,692

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Operating leases -

As a lessee, the Police Jury entered into few operating leases with lease terms of one year. Theminimum annual commitments under these operating leases are considered to be immaterial.

(8) Employee Retirement

The Police Jury participates in four cost-sharing multiple-employer, public employeeretirement systems (PERS): Parochial Employees Retirement System of Louisiana (Plan A),Louisiana State Employees Retirement System, District Attorneys Retirement System and Registrarof Voters Employees Retirement System. Each system is administered and controlled by a separateboard of trustees.

A. Parochial Employees Retirement System of Louisiana

The system provides retirement, disability and death benefits to plan membersand beneficiaries. Benefits under the system are established and amended by Louisianastate statutes. A publicly available financial report that includes financial statementsand required supplemental information may be obtained by writing to the ParochialEmployees' Retirement System, P.O. Box 14619, Baton Rouge, Louisiana 70898-4619, (225) 928-1361.

All employees working at least 32 hours per week and all elected parishofficials are eligible to participate. Under Plan A, members are required by state statuteto contribute 3% of their annual covered salary and the employer is required tocontribute at an actuarially determined rate. The current rate is 5.75% of annualcovered payroll. Plan B contributions are made on the salaries of the active planmembers of each plan. The employer's contributions to the retirement system for theyears ending December 31, 2005, 2004 and 2003 were $87,759, $65,608 and $44,918,respectively, equal to the required contributions for each year.

B. Louisiana State Employees Retirement System

The system provides retirement, disability and death benefits to plan membersand beneficiaries. Benefits under the system are established and amended byLouisiana state statutes. A publicly available financial report that includes financialstatements and required supplemental information may be obtained by writing to theLouisiana State Employees' Retirement System, P.O. Box 44213, Baton Rouge,Louisiana 70804.

Plan members are required to contribute 11.5% of their annual covered salary.The Police Jury contributed at the statutory rate of 19.1% of annual covered payroll.The Police Jury's contributions to the system for the year ended December 31, 2005,2004 and 2003 were $1,771, $1,612 and $1,435, respectively, equal to the requiredcontribution for each year.

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C. Federal Social Security System

The Police Jury and its employees contribute a percentage of each employee'ssalary to the System (7.65 percent contributed by the Police Jury; 7.65 percentcontributed by the employee). The Police Jury's contribution during the year endedDecember 31,2005 amounted to $97,274.

D. District Attorney's Retirement System

The system provides retirement, disability and death benefits to plan membersand beneficiaries. Benefits under the system are established and amended byLouisiana state statutes. A publicly available financial report that includes financialstatements and required supplemental information may be obtained by writing to theLouisiana District Attorney's Retirement System, 2109 Decator Street, New Orleans,Louisiana 70116-2091, (504) 947-5551.

Plan members are required to contribute 7% of their annual covered salary andthe Police Jury is required to contribute 4.3% of their annual covered salary.

E. Registrar of Voters Employees Retirement System

The system provides retirement, disability and death benefits to plan membersand beneficiaries. Benefits under the system are established and amended byLouisiana state statutes. A publicly available financial report that includes financialstatements and required supplemental information may be obtained by writing to theRegistrar of Voters' Retirement System, P.O. Box 57, Jennings, Louisiana 70546.

Plan members are required to contribute 7.0 percent of their annual coveredsalary. The Police Jury contributed at the statutory rate of 11% of annual coveredpayroll.

(9) Litigation and Claims

As of December 31, 2005, the Avoyelles Parish Police Jury was involved in various lawsuitsthat may result in judgments against the Police Jury. As of December 31,2005 in the opinion of legalcounsel for the Police Jury, the amounts, if any, resulting from the settlement of these pending claimsnot covered by insurance would not materially affect the financial statements.

(10) Federal Compliance Contingencies

The Police Jury receives grants for specific purposes that are subject to review and audit bygovernmental agencies. Such audits could result in a request for reimbursement by the grantor forexpenditures disallowed under the terms and conditions of the appropriate agency. In the opinion ofthe Police Jury, such disallowances, if any, would not be significant.

33



(11) Compensation of Police Jurors

A summary of compensation paid to police jurors for the year ended December 31, 2005,follows:

Henry Hines $ 11,556McKinley Keller 10,272MarkBorrel 10,272Anthony Desselle 10,272KirbyRoy 10,272Tyrone Dufour 10,272DaleLaborde 10,272Elzie Bryant 10,272Keith Lacombe 10,272

$ 93,732

(12) Risk Management

The Jury is exposed to risks of loss in the areas of health care, general and auto liability,property hazards and workers' compensation and employee dishonesty. All of these risks are handledby purchasing commercial insurance coverage. There have been significant reductions in theinsurance coverage during the year.

(13) Interfund Transactions

A Interfund receivables and payables at December 31, 2005 are as follows:

Interfund InterfundReceivables Payables

Major governmental funds:General Fund $ 56,923 $ 71,418

Nonmajor governmental funds:Law Enforcement 3,332Tricia Park Sewer 428Downtown Marksville Restoration 10,735Total nonmajor governmental funds 14,495 -

Total $ 71,418 $ 71,418

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Notes to Budgetary Comparison Schedule

The amounts due from the General Fund from various other funds are forreimbursements owed for expenditures paid for those funds. The other receivable balancesare for short-term loans.

B. Transfers consisted of the following at December 31,2005:

Transfers In Transfers OutMajor funds:

General Fund $ 85,504 $ 291,951Road and Bridge 402,442Solid Waste - 370,660

Drainage 141,487

Health Unit 617Library 781

Section 8 Housing 1,169 -

Total major funds 632,000 662,611

Nonmajor funds:Tricia Park Sewer 7,593Law Enforcement 4,917Simmesport Boat Ramp Project - 7,634Downtown Restoration 25,735

Total nonmajor funds 38,245 7,634$ 670,245 $ 670,245

Transfers are used to transfer unrestricted revenues collected in different funds tofinance various programs accounted for in other funds in accordance with budgetaryauthorizations.

35

REQUIREDSUPPLEMENTARY INFORMATION

36


General Fund

Budgetary Comparison ScheduleFor the Year Ended December 31, 2005

Revenues:

Taxes - ad valorem

Licenses and permitsIntergovernmental revenues -

Federal grantsOther federal revenues

State funds -State revenue sharingParish equalization fundsOther

Fees, charges and commissionsUse of money and propertyOther

Total revenues


General government:LegislativeJudicialElectionsFinance and administrationOther

Public safetyPublic worksCulture and RecreationEconomic development and assistance

Total expenditures

Excess of revenues over expenditures



Excess of revenues and other financing sourcesover expenditures and other financing uses

Fund balance, beginning

Fund balance, ending

BudgetOriginal

$ 116,750

187,000

412,654

-

37,000245,000153,400298,390

7,750502,600

1,960,544

Final

$ 158,942

186,000

317,221634,153

37,500304,200159,400300,06024,100

647,384

2,768,960

Actual

$ 158,849

185,408

271,765634,153

37,838295,701168,379181,81923,256

705,596

2,662,764

Variance withFinal Budget

Positive(Negative)

$ (93)

(592)

(45,456)-

338(8,499)8,979

(118,241)(844)

58.212

(106,196)

125,927457,72033,735137,500112,985781,07711,57532,09022,520

1,715,129

124,392398,17034,735

144,615124,765

1,238,22465,68252,23527,395

2,210,213

130,055390,43230,300143,727135,626

1,239,27063,43952,65619,516

2,205,021

245.415

77,400

77,400

322,815

975,607

558,747

97,400(343,423)

(246,023)

312,724

975,607

457,743

85,504(343,423)

(257,919)

199,824

975,607

$1,298,422 $1,288,331 $1,175,431

(5,663)7,7384,435

888(10,861)(1,046)2,243(421)

7.879

5,192

(101,004)

(11,896)

(11,896)

(112,900)

$ (112,900)

37


Road and Bridge

Budgetary Comparison ScheduleFor the Year Ended December 31,2005

Revenues:

Sales taxes

Intergovernmental revenues -State funds -

Parish transportation fundsOther

Use of money and propertyOther

Total revenues

Expenditures:Public worksDebt service

Total expenditures

Deficiency of revenuesover expenditures

Other financing sources:Transfers in

Excess of revenues and otherfinancing sources over expenditures



BudgetOriginal

$ 758,000

410,000

1,00010,000

1,179,000

1,487,50014,320

1,501,820

(322,820)

350,000

Final

$ 837,870

425,000203,936

7,8006,800

1,481,406

1,687,89014,320

1,702,210

(220,804)

350,000

Actual

$ 847,436

462,060203,936

7,98627,939

1,549,357

1,669,92114,320

1,684,241

(134,884)

402,442


Positive(Negative)

$ 9,566

37,060

18621,139

67,951

17,969

17,969

85,920

52,442

27,180 129,196 267,558 138,362

$ 27,180 $ 129,196 $ 267,558 $ 138,362

38


Solid Waste


Revenues:

Sales taxes

Fees, charges and commissionsUse of money and property

Other revenues

Total revenues

Expenditures:Public works

Total expenditures


Other financing uses:Transfers out

Deficiency of revenuesover expenditures and

other financing uses



BudgetOriginal

$ 2,315,000

10,17016,800

100

2,342,070

2,735,250

Final

$2,529,268

10,17034,000

600

2,574,038

2,664,355

Actual

$2,542,271

10,17046,968

593

2,600,002

2,631,096


Positive(Negative)

$ 13,003

12,968(7)

25,964

33,259

(393,180) (90,317) (31,094)

- (370,660) (370,660)

(393,180) (460,977) (401,754)

2,150,713 2,150,713 2,150,713

59,223

59,223

$ 1,757,533 $1,689,736 $1,748,959 $ 59,223

39


Drainage


Revenues:

Ad valorem taxesIntergovernmental revenues -

State funds -State revenue sharing (net)Other

Use of money and property

Other

Total revenues

BudgetOriginal Final Actual

248,500 322,835 327,000


Positive(Negative)

$ 190,500 $263,685 $265,350 $ 1,665

57,000-

1,000

-

57,250-

1,900

-

58,0641,8001,736

50

8141,800(164)

50

4,165

Expenditures:Public works



Excess of revenuesand other financing sourcesover expenditures



388,470 431,840 410,552

140,000 135,000 141,487

30 25,995 57,935

207,534 207,534 207,534

21,288

(139,970) (109,005) (83,552) 25,453

(4,165)

21,288

$207,564 $233,529 $265,469 $ 21,288

40


Health Unit


Revenues:

Ad valorem taxes

Intergovernmental revenues -State funds -

State revenue sharing (net)Use of money and property

Total revenues

BudgetOriginal

26,5006,000

121,000

Final Actual

26,53712,000

161,837

27,05615,153

165,378


Positive(Negative)

$ 88,500 $123,300 $123,169 $ (131)

5193,153

3,541

Expenditures:Health and welfare 382,109 191,719 185,571 6,148

Deficiency of revenuesover expenditures (261,109) (29,882) (20,193) 9,689


Deficiency of revenuesand other financing sourcesover expenditures

617 617

(261,109) (29,265) (19,576) 9,689

Fund balance, beginning 680,670 680,670 680,670

Fund balance, ending $419,561 $651,405 $661,094 $ 9,689

41


Library


Revenues:

Ad valorem taxesIntergovernmental revenues -

State funds -State revenue sharing (net)Other

Use of money and propertyOther

Total revenues

Expenditures:Culture and recreation


Other financing sources:

Transfers in

Deficiency of revenues

and other sources overexpenditures



BudgetOriginal

602,395

652,000

(49,605)

Final Actual

$ 425,000 $471,500 $470,630

646,764

658,569

(11,805)

781

650,973

662,547

(11,574)

781


Positive(Negative)

(870)

98,49517,4005,00056,500

101,50017,50011,00045,264

103,19417,41813,04646,685

1,694(82)

2,0461,421

4,209

(3,978)

231

(49,605) (11,024) (10,793) 231

771,360 771,360 771,360 -

$ 721,755 $760,336 $760,567 $ 231

42


Section 8 HUD


Revenues:Intergovernmental revenues -

Federal fundsFees, charges and commissionsUse of money and property

Total revenues

BudgetOriginal

582,52364,200

1,200

647,923

Final

$490,63071,270

3,500

565,400

Actual

$ 505,54871,270

3,218

580,036


Positive(Negative)

$ 14,918

(282)

14,636

Expenditures:Health and welfare 645,528 571,067 589,898 (18,831)

Excess (deficiency) of

revenues over expenditures 2,395 (5,667) (9,862) (4,195)

Other financing sources:

Transfers in 1,169 1,169

Excess (deficiency) of revenues

and other financing sourcesover expenditures



2,395 (4,498)

108,201 108,201

(8,693)

108,201

(4,195)

$ 110,596 $ 103,703 $ 99,508 $ (4,195)

43

OTHER SUPPLEMENTARY INFORMATION

44

OTHER FINANCIAL INFORMATION

45


Nonmajor Governmental Funds

Combining Balance SheetDecember 31,2005

ASSETS

Cash and interest bearing depositsReceivablesDue from other governmentsDue from other funds

Total assets

LIABILITIES AND FUND BALANCES

Liabilities:Accounts, salaries, and other payables

Special CapitalRevenue Projects Total

$ 66 $144,930 $144,996513 - 513

26,000 26,0003,760 10,735 14,495

$ 4,339 $181,665 $186,004

2,878 57,836 60,714

Fund balances:Unreserved, designated for capital expendituresUnreserved, undesignated

Total fund balances

Total liabilities and fund balances

1,461

1,461

123,829 123,829- 1,461

125,290123,829

$ 4,339 $181,665 $186,004

46


Nonmajor Governmental Funds

Combining Statement of Revenues, Expenditures and Changes in Fund BalancesYear Ended December 31,2005

Revenues:Intergovernmental - stateFees, charges and commissionsUse of money and propertyOther revenues

Total revenues


Public safetyPublic worksEcomonic development

Total expenditures



Total other financingsources (uses)

Deficiency of revenues

and other sources overexpenditures and other uses

Fund balances, beginning

Fund balances, ending

SpecialRevenue

$ -16,510

66

16,576

19,97511,807

31,782

(15,206)

12,510

12,510

(2,696)

4,157

$ 1,461

CapitalProjects

$ 30,549

5,19094,650

130,389

17,531172,402

189,933

(59,544)

25,735(7,634)

18,101

(41,443)

165,272

$123,829

Total

$ 30,54916,5105,256

94,650

146,965

19,97529,338

172,402

221,715

(74,750)

38,245(7,634)

30,611

(44,139)

169,429

$125,290

47

NON-MAJOR SPECIAL REVENUE FUNDS

Law Enforcement Fund -To account for court costs used to pay off-duty officers for their testimony in criminal cases.

Tricia Park Sewer Fund -To account for the operation and maintenance of the Tricia Park Sewerage System. Financing is providedby charges to customers and operating transfers from the General Fund.

48


Nonmajor Special Revenue Funds

Combining Balance SheetDecember 31,2005

CashReceivablesDue from other funds

Total assets

ASSETS

TriciaLaw Park

Enforcement Sewer

$ 66513

3,332

$ -

428

Total

$ 66513

3,760

$3,911 $ 428 $4,339


Liabilities:Accounts, salaries, and other payables

Fund balances:Unreserved, undesignated

Total liabilities and fund balances

$2,450 $ 428 $2,878

1,461 1,461

$3,911 $ 428 $4,339

49


Nonmajor Special Revenue Funds

Combining Statement of Revenues, Expenditures, and Changes in Fund BalancesYear Ended December 31, 2005

Revenues:Fees, charges and commissionsUse of money and property

Total revenues

Expenditures:Public safetyPublic works

Total expenditures



Deficiency of revenuesand other sources over expenditures



TriciaLaw Park

Enforcement Sewer

15,057

19,975

19,975

Total

$15,012 $ 1,498 $16,51045 21 66

1,519 16,576

19,97511,807 11,807

11,807 31,782

(4,918) (10,288) (15,206)

4,917 7,593 12,510

(1) (2,695) (2,696)

1,462 2,695 4,157

$ 1,461 $ $ 1,461

50

NON-MAJOR CAPITAL PROJECTS FUNDS

Bayou Lacombe Drainage ProjectTo account for the cost to clean out and dredge the existing Bayou Lacombe channel. Funding to beprovided by local funds in the amount of $178,000 and a DOTD grant in the amount of $291,000.

Simmesport Boat Ramp Project

To account for the cost of building a boat ramp, parking area and primitive recreation area. Funding is to beprovided as follows: $300,000 from state funds, $125,000 from the Red River Waterway Commission, and$425,000 from the Corp of Engineers.

Downtown Marksville Restoration ProjectTo account for the cost of improvments for downtown Marksville. These improvements are funded by theClerk of Court and operating funds of the Police Jury.

LSU Agriculture Center/ 4-H MuseumTo account for the cost of building a 4-H museum.

51

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Component Unit - Criminal CourtBalance Sheet

December 31,2005

ASSETS

Cash and interest-bearing deposits $1,268Receivables -

Other 7,550

Total assets $8,818


Liabilities:Accounts, salaries and other payables $7,641

Fund balances:Unreserved, undesignated 1,177

Total liabilities and fund balances $8,818

54


Component Unit - Criminal CourtReconciliation of the Governmental Fund Balance Sheet

to the Statement of Net AssetsDecember 31,2005

Total fund balances for governmental funds at December 31, 2005 $ 1,177

Cost of capital assets at December 31, 2005 $ 32,023Less: Accumulated depreciation as of December 31,2005

Equipment, furniture, and fixtures (16,453)Heavy equipment (200) 15,370

Net assets at December 31,2005 $16,547

55


Component Unit - Criminal CourtStatement of Revenues, Expenditures, and Changes in Fund Balances


Revenues:Fees, charges and commissionsUse of money and propertyOther revenues

Total revenues

Expenditures:Public safety

Excess (deficiency) of revenues overexpenditures



Excess (deficiency) of revenues and other sourcesover expenditures and other uses



$134,235290

3,556

138,081

145,681

(7,600)

7,667(7,667)

(7,600)

8,777

$ 1,177

56


Component Unit - Criminal CourtReconciliation of the Statement of Revenues, Expenditures, and

Changes in Fund Balances to the Statement of ActivitiesFor the Year Ended December 31,2005

Total net changes in fund balances at December 31,2005 perStatement of Revenues, Expenditures and Changes in Fund Balances $ (7,600)



Capital outlay which is considered expenditures on Statementof Revenues, Expenditures and Changes in Fund Balances $3,005

Depreciation expense for the year ended December 31, 2005 (5,033) (2,028)

Less: Loss on sale of land and disposition of assets (7,275)

Total changes in net assets at December 31,2005 per Statement of Activities $(16,903)

57


Component Unit - Tourist CommissionBalance Sheet

December 31,2005

ASSETS

Cash and interest-bearing deposits $ 61,911Receivables -

Sales taxes 7,876Due from primary government 12,500Other assets 21

Total assets $ 82,308


Liabilities:

Accounts, salaries and other payables $ 2,386

Fund balances:Unreserved, undesignated 79,922

Total liabilities and fund balances $ 82,308

58


Component Unit - Tourist CommissionReconciliation of the Governmental Fund Balance Sheet


Total fund balances for governmental funds at December 31,2005

Cost of capital assets at December 31,2005Less: Accumulated depreciation as of December 31, 2005

Equipment, furniture, and fixturesHeavy equipment

$22,031

$79,922

(7,999)(2,437) 11,595

Elimination of interfund assets and liabilities -Due from other fundsDue to other funds

12,500(12,500)


59


Component Unit - Tourist CommissionStatement of Revenues, Expenditures, and Changes in Fund Balances


Revenues:Sales taxesFees, charges and commissionsUse of money and propertyOperating grants and contributionsOther revenues

Total revenues

$ 57,838793

1,19450,0003,783

113,608

Expenditures:Economic development and assistance




Excess (deficiency) of revenues and other sourcesover expenditures and other uses



87,164

26,444

231(6,393)

(6,162)

20,282

59,640

$ 79,922

60


Component Unit - Tourist CommissionReconciliation of the Statement of Revenues, Expenditures, and


Total net changes in fund balances at December 31,2005 perStatement of Revenues, Expenditures and Changes in Fund Balances $20,282



Capital outlay which is considered expenditures on Statementof Revenues, Expenditures and Changes in Fund Balances $ 13,294

Depreciation expense for the year ended December 31,2005 (3,298) 9,996

Total changes in net assets at December 31, 2005 per Statement of Activities $30,278

61


Component Unit - Port CommissionBalance Sheet

December 31,2005

ASSETS

Cash and interest-bearing deposits $ 18,790


Liabilities:

Accounts, salaries and other payables $ 10,761

Fund balances:Unreserved, undesignated 8.029

Total liabilities and fund balances $ 18,790

62


Component Unit - Port CommissionReconciliation of the Governmental Fund Balance Sheet


Total fund balances for governmental funds at December 31, 2005 $ 8,029

Cost of capital assets at December 31, 2005 82,000


63


Component Unit - Port CommissionStatement of Revenues, Expenditures, and Changes in Fund Balances


Revenues:Use of money and propertyState grantsOther revenues

Total revenues

Expenditures:Economic development and assistance


Other financing sources (uses):Transfers in

$ 525309,631

9,375

319,531

350,785

(31,254)

57,634

Excess (deficiency) of revenuesand other sources overexpenditures



26,380

(18,351)

$ 8,029

64


Component Unit - Port CommissionReconciliation of the Statement of Revenues, Expenditures, and


Total net changes in fund balances at December 31,2005 per

Statement of Revenues, Expenditures and Changes in Fund Balances $26,380

Total changes in net assets at December 31, 2005 per Statement of Activities $26,380

65

COMPLIANCE, INTERNAL CONTROL

AND

OTHER GRANT INFORMATION

66


C. Burton Kolder, CPA*Russell F. Champagne, CPA"Victor R. Slaven, CPA'P. TroyCourville. CPA*Gerald A. Thibodeaux, Jr., CPA*Robert S. Carter, CPA"Arthur R. Mixon, CPA

P. O. Box 531Marksville, LA 71351

Phone (318) 253-9252Fax (318) 253-8681

OFFICES

Tynes E. Mixon, Jr.. CPAAllen J. LaBry, CPAAlbert R. Leger, CPA,PFS,CSA*Harry J.CIostio, CPAPenny Angelle Scruggins, CPAChristine L. Cousin. CPAMary T. Thibodeaux, CPAJames R. Roy, CPARobert J. Metz, CPAKelly M. Doucet, CPAKenneth J. Rachal, CPACheryl L. Bartley. CPA, CVAMandy B. Self, CPAChris E. Bilski, CPA

183 South Beadle Rd. 113 East Bridge St.Lafayette. LA 70508 Breaux Bridge, LA 70517Phone (337) 232-4141 Phone (337) 332-4020Fax (337) 232-8660 Fax (337) 332-2867

133 East Waddil 1234 David Dr. Ste 105Marksville, LA 71351 Morgan City, LA 70380Phone (318) 253-9252 Phone (985) 384-2020Fax (318) 253-8681 Fax (985) 384-3020

408 West Cotton Street 332 West Sixth AvenueVille Platte, LA 70586 Oberlin, LA 70655Phone (337) 363-2792 Phone (337) 639-4737Fax (337) 363-3049 Fax (337) 639-4568


450 East Main StreetNew Iberia, LA 70560

Phone (337) 367-9204Fax (337) 367-9208

Retired:Conrad 0. Chapman, CPA* 2006


* A Professional Accounting Corporation

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

FINANCIAL STATEMENTS PERFORMED IN ACCORDANCEWITH GOVERNMENT AUDITING STANDARDS


We have audited the financial statements of the governmental activities and each major fund of theAvoyelles Parish Police Jury (the Police Jury) as of and for the year ended December 31, 2005, and haveissued our report thereon dated May 23, 2006. The report on Avoyelles Parish Police Jury was qualifiedbecause the financial statements do not include financial data of all component units of Avoyelles ParishPolice Jury. Except as discussed in the preceding sentence, we conducted our audit in accordance withauditing standards generally accepted in the United States of America and the standards applicable tofinancial audits contained in Government Auditing Standards issued by the Comptroller General of the UnitedStates.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered the Police Jury's internal control over financialreporting in order to determine our auditing procedures for the purpose of expressing our opinion on thefinancial statements and not to provide assurance on the internal control over financial reporting. However,we noted a certain matter involving the internal control over financial reporting and its operation that weconsider to be a reportable condition. Reportable conditions involve matters coming to our attention relatingto significant deficiencies in the design or operation of the internal control over financial reporting that, in ourjudgment, could adversely affect the Police Jury's ability to record, process, summarize and report financialdata consistent with the assertions of management in the financial statements. The reportable condition isdescribed in the accompanying summary schedule of current and prior year audit findings and correctiveaction plan as item 04-1 (1C).


67 Member of:SOCIETY OF LOUISIANA


A material weakness is a 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 in amounts thatwould be material in relation to the financial statements being audited may occur and not be detected within atimely period by employees in the normal course of performing their assigned functions. Our considerationof the internal control over financial reporting would not necessarily disclose all matters in the internal controlthat might be reportable conditions and, accordingly, would not necessarily disclose all reportable conditionsthat are also considered to be material weaknesses. However, we believe the reportable condition describedabove is a material weakness.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the Police Jury's basic financial statementsare free of material misstatement, we performed tests of its compliance with certain provisions of laws,regulations, contracts and grants, noncompliance with which could have a direct and material effect on thedetermination of financial statement amounts. However, providing an opinion on compliance with thoseprovisions was not an objective of our audit and, accordingly, we do not express such an opinion. The resultsof our tests disclosed no instances of noncompliance that are required to be reported under GovernmentAuditing Standards.

This report is intended solely for the information and use of the Police Jury's management and is notintended to be and should not be used by anyone other than these specified parities. Under Louisiana RevisedStatute 24:513, this report is distributed by the Legislative Auditor as a public document.



68

C. Burton Kolder. CPA*Russell F. Champagne, CPA"Victor R. Slaven. CPA"P.TroyCourville, CPA*Gerald A. Thibodeaux, Jr., CPA*Roberts. Carter, CPA*Arthur R. Mixon. CPA


P. O. Box 531Marksville, LA71351

Phone (318) 253-9252Fax (318) 253-8681

Tynes E. Mixon, Jr., CPAAllen J. LaBry, CPAAlbert R. Leger, CPA,PFS.CSA*Harry J.CIostio, CPAPenny Angelle Scruggins, CPAChristine L. Cousin, CPAMaryT. Thibodeaux, CPAJames R. Roy, CPARobertJ. Metz, CPAKelly M. Doucet, CPAKenneth J. Rachal, CPACheryl L. Bartley, CPA, CVAMandy B. Self, CPAChris E. Bilski, CPA

Retired:Conrad 0. Chapman, CPA" 2006

OFFICES

183 South Beadle Rd. 113 East Bridge St.Lafayette, LA 70508 Breaux Bridge. LA 70517Phone (337) 232-4141 Phone (337) 332-4020Fax (337) 232-8660 Fax (337) 332-2867

133 East Waddil 1234 David Dr. Ste 105Marksville, LA 71351 Morgan City. LA 70380Phone (318) 253-9252 Phone (985) 384-2020Fax (318) 253-8681 Fax (985) 384-3020

408 West Cotton Street 332 West Sixth AvenueVille Platte, LA 70586 Oberiin, LA 70655Phone (337) 363-2792 Phone (337) 639-4737Fax (337) 363-3049 Fax (337) 639-4568


450 East Main StreetNew Iberia. LA 70560

Phone (337) 367-9204Fax (337) 367-9208


' A Professional Accounting Corporation REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLETO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVERCOMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133


We have audited the compliance of the Avoyelles Parish Police Jury (the Police Jury), with the typesof compliance requirements described in the U. S. Office of Management and Budget (OMB) Circular A-133Compliance Supplement that are applicable to each of its major federal programs for the year endedDecember 31, 2005. The Police Jury's major federal programs are identified in the summary of auditor'sresults section of the accompanying schedule of findings and questioned costs. Compliance with therequirements of laws, regulations, contracts and grants applicable to each of its major federal programs is theresponsibility of the Police Jury's management. Our responsibility is to express an opinion on the PoliceJury's compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standards generally accepted inthe United States of America; the standards applicable to financial audits contained in Government AuditingStandards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits ofStates. Local Governments and Non-Profit Organizations. Those standards and OMB Circular A-133 require1

that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with thetypes of compliance requirements referred to above that could have a direct and material effect on a majorfederal program occurred. An audit includes examining, on a test basis, evidence about the Police Jury'scompliance with those requirements and performing such other procedures, as we considered necessary in thecircumstances. We believe that our audit provides a reasonable basis for our opinion. Our audit does notprovide a legal determination on the Police Jury's compliance with those requirements.

In our opinion, the Avoyelles Parish Police Jury complied, in all material respects, with therequirements referred to above that are applicable to each of its major federal programs for the year endedDecember 31,2005.


69 Member of:SOCIETY OF LOUISIANA


Internal Control Over Compliance

The management of the Police Jury is responsible for establishing and maintaining effective internalcontrol over compliance with requirements of laws, regulations, contracts and grants applicable to federalprograms. In planning and performing our audit, we considered the Police Jury's internal control overcompliance with requirements that could have a direct and material effect on a major federal program in orderto determine our auditing procedures for the purpose of expressing our opinion on compliance and to test andreport on the internal control over compliance in accordance with OMB Circular A-133

Our consideration of the internal control over compliance would not necessarily disclose all mattersin the internal control that might be material weaknesses. A material weakness is a condition in which thedesign or operation of one or more of the internal control components does not reduce to a relatively low levelthe risk that noncompliance with applicable requirements of laws, regulations, contracts and grants that wouldbe material in relation to a major federal program being audited may occur and not be detected within a timelyperiod by employees in the normal course of performing their assigned functions. We noted no mattersinvolving the internal control over compliance and its operation that we consider to be material weaknesses.

This report is intended for the information of the Police Jury, the Police Jury's management, andfederal awarding agencies and pass-through entities 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 distributedby the Legislative Auditor as a public document.



70


Schedule of Expenditures of Federal AwardsYear Ended December 31, 2005

Federal Grantor/Pass-ThroughGrantor/Program Name

United States Department of Housingand Urban Development:

Direct Program -Section 8 Housing Voucher Program*

Passed-through Lafourche Parish*Passed-through Alexandria Housing*Passed-through Louisiana Division

of Administration -Community Development Block

Grant/State's Program2003 LCDBG*

United States Department of the TreasuryPassed-through Louisiana

Department of Military Affairs -FY-04 State Homelans Security Grant

Hazard Mitigation Grant

CFDANumber

14.85514.85514.855

14.219

97.004

97.039

Revenue Issues/Recognized Expenditures

$ 435,171 $ 435,17165,124 65,1245,253 5,253

725,100

195,265

76,500

725,100

195,265

76,500

United States Department of Homeland Security

Direct Program -

Disaster Grant - Public Assistance* 97.036 634,153 634,153

Total Federal Awards $2,136,566 $2,136,566

Indicates major federal financial assistance program.

71


Notes to Schedule of Expenditures of Federal AwardsYear Ended December 31,2005

(1) General

The accompanying Schedule of Expenditures of Federal Awards presents the federal grantactivity of the Avoyelles Parish Police Jury. All federal financial assistance received directly fromfederal agencies is included on the schedule as well as federal financial assistance passed throughother government agencies.

(2) Basis of Accounting

The accompanying Schedule of Expenditures of Federal Awards is presented using themodified accrual basis of accounting, which is described in Note 1 to the Police Jury's financialstatements for the year ending December 31,2005.

72


Schedule of Findings and Questioned CostsYear Ended December 31,2005

Part I. Summary of Auditor's Results:

1. An adverse opinion was issued on the financial statements.

2. A reportable condition in internal control was disclosed by the audit of the basic financialstatements. The reportable condition is considered to be a material weakness.

3. No instances of noncompliance material to the financial statements which would be requiredto be reported in accordance with Government Auditing Standards, were disclosed by theaudit of the financial statements.

4. No reportable conditions in internal control over the major programs were disclosed by theaudit of the basic financial statements.

5. An unqualified opinion was issued on compliance for the major programs.

6. The audit disclosed no findings required to be reported under Section 510(a) of Circular A-133.

7. The major programs are:U.S. Department of Housing and Urban Development: Section 8 Housing Voucher ProgramCFDA 14.855U.S. Department of Housing and Urban Development: Community Development BlockGrant CFDA 14.219U.S. Department of Homeland Security: Disaster Grant - Public AssistanceCFDA 97.036

8. The dollar threshold used to distinguish between Type A and Type B programs, as describedin Section 520(b) of Circular A-133 was $300,000.

9. The auditee did not qualify as a low-risk auditee under Section 530 of Circular A-133.

Part II. Findings which are required to be reported in accordance with generally accepted governmentalauditing standards:

Compliance Findings -

There were no findings noted that were required to be reported under the aboveguidance.

Internal Control Findings -

See internal control finding 04-1 (1C) on the Summary Schedule of Current and PriorYear Audit Findings and Corrective Action Plan.

73


Schedule of Findings and Questioned Costs (Continued)Year Ended December 31,2005

Part III. Findings and questioned costs for Federal awards which include audit findings as defined in SectionSIQfa) of Circular A-133:

There are no findings that are required to be reported under the above guidance.

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Documents

Avoyelles Parish Police Jury - lla.state.la.us · PDF fileThe Avoyelles Parish Police Jury has not presented management's ... and is not a required part of the financial statements