St. Helena Fire Protection District Number 4 Annual ...app.lla.state.la.us/PublicReports.nsf/37E54740A45578F88625775F0… · ant/COMPANY CERTIFIED PUBUC ACCOUNTANTS A Professional

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St. Helena Fire Protection District Number 4

Annual Financial Statements

As of and for the Year Then Ended December 31, 2009 With Supplemental Information Schedules

Under provisions of state law, this report is a public document. Acopy of the report has been submitted 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 cleri< of court.

Release Date ^ j N j 10

St Helena Fire Protection District Number 4

Annual Financial Statements As of and for the Year Ended December 31» 2009

With Supplemental Information Schedules

TABLE OF CONTENTS

Accountant's Review Report

Required Supplemental Information (Part I):

Management's Discussion and Analysis

Basic Financial Statements:

Govemment-Wide Financial Statements:

Statement of Net Assets

Statement of Activities

Fund Financial Statements:

Govemmental Funds Financial Statements:

Balance Sheet, Governmental Funds

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

Statement of Revenues, Expenditures, and Changes in Fund Balances.

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

Notes to tbe Financial Statements

Statement

A

B

Page

5

19

20

22

D

E

F

23

24

25

27


Annual Financial Statements As of and for the Year Ended December 31,2009

With Supplemental Information Schedules

TABLE OF CONTENTS

Schedule Page

Required Supplemental Information (Part II):

Schedule of Revenues, Expenditures, and Changes in Fund Balances

Budget and Actual - General Fund 1 39

Other Supplemental Schedules;

Independent Accountant's Report on Applymg Agreed-Upon Procedures 41

Schedule of Compensation Paid to Board Members 2 44

Louisiana Attestation Questiormaire 45

This Page Intentionally Left Blank

Bruce C. Hanell, CPA

Dale H. Jones, CPA Eric J. Rodrigue, CPA Kristi U. Bergeron, CPA

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MEMBERS American Institute of CPAs Scxic^ of Louisiana CPAs

BRUCE HARRELL ant/COMPANY

CERTIFIED PUBUC ACCOUNTANTS A Professional AocounKng CorporatJoo

Accountant's Review Report

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Board of Commissioners St. Helena Fire Protection District Number 4 Greensburg, Louisiana

We have reviewed the accompanying financial statements ofthe govenunental activities and each major fund of the St Helena Fire Protection District Nimiber 4, Greensburg, Louisiana, a component unit of the St Helena Parish Police Juiy, as of and for the year ended December 31, 2009, which collectively comprise the District's basic fmancial statements as listed in the table of contents, and the accompanying supplementary information in this report, which is presented only for supplementary analysis purposes, 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 ofthe management ofthe St Helena Fu^ Protection District Number 4.

A review consists principally of inquiries of District personnel and analytical procedures applied to financial 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 generally accepted accounting principles.

The management's discussion and analysis and budgetary comparison information are not a required part ofthe basic financial statements, but are supplementary information required by the Govemmental Accounting Standards Board. Such information has not been subjected to the inquiry and analytical procedures applied in the review of the basic financial statements, but was 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 infonnation.

Bruce Harreil & Company, CPAs A Professional Accounting Corporation

June 28,2010

http://www.teamcpacom

This Page Intentionally Left Blank

Required Supplemental Information (Part I) Management's Discussion and Analysis


Management's Discussion and Analysis As of and for the Year Ended December 31,2009

Introduction

The St Helena Fire Protection District Number 4, Greensburg, Louisiana (the District) is pleased to present its Annual Financial Statements developed m compliance with Govemmental Accounting Standards Board Statement No. 34, Basic Financial Statements - Management's Discussion and Analysis - For State and Local Govemments (GASB 34), and related standards.

The District's discussion and analysis is designed to (a) assist the reader in focusing on significant fmancial issues, (b) provide an overview ofthe District's fmancial activity, (c) identify changes in the District's financial position, (d) identify any significant variations from the District's financial plan, and (e) identify individual fund issues or concems.

Since Management's Discussion and Analysis (MD&A) is designed to focus on the current year's activities, resulting changes, and currently known facts, please read it in conjunction with the District's fmancial statements in this report

Financial Highlights

• At December 31, 2009, the District's assets exceeded its liabilities by $209,303 (net assets). Of this amount, $206,954 (unrestricted net assets) may be used to meet the District's ongoing obligations to its citizens.

• For the year ended December 31,2009, the District's total net assets increased by $22,077.

• At December 31, 2009, the District's govemmental funds reported combined ending fiind balances of $255,912, an increase of $10,046 for the year. Of this amount, 81% is available for spending at the District's discretion (umeserved fund balances).

• For the year ended December 31, 2009, the District's total debt for govemmental funds decreased by $31,079, due to revenue bond and capital lease principal payments.

Overview of the Annual Financial Report

The financial statement focus is on both the District as a whole and on the major individual funds. Both perspectives, govemment-wide and major funds, allow the user to address relevant questions, broaden a basis for comparison, and enhance the District's accountability. The statements then proceed to provide an increasingly detailed look at specific financial activities.

The MD&A is intended to serve as an introduction to the District's basic financial statements, which consist of three components: (1) govemment-wide financial statements, (2) fiind financial statements, and (3) notes to the financial statements. This report also contains other supplementary information in addition to the basic financial statements.



Govemment-Wide Financial Statements

The govemment-wide financial statements are designed to provide readers with a broad overview of the District's finances in a manner similar to a private-sector business. It now provides readers a concise "entity-wide" Statement of Net Assets and Statement of Activities, seeking to give tiie user ofthe fmancial statements a broad overview ofthe District's financial position and results of operations m a manner similar to a private sector. If the District determines that presentation of a component unh (which are other govemmental units for whk;h the District can exercise significant mfluences or for which the Primary Government financial statements would be misleading if component unit information is not presented) is necessary to allow the reader to determine the relationship of the component unit and primary government, the component unit information is presented in a separate column of the financial statements or in a separate footnote. For the current fiscal year, the St Helena Fire Protection District Number 4 has no component units.

The Statement of Net Assets presents information on all the District's assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. The difference between the assets and liabilities is reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position ofthe District is improving or deteriorating.

The Statement of Activities presents information showing how the District's net assets changed during the most recent fiscal year. All changes in net assets are reported as soon as the underlymg event giving rise to the change occurs, regardless ofthe timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows m future fiscal periods (e.g., uncollected taxes).

Fund Financial Statements

A fund is a grouping of related accounts that is used to maintain control over resources that have been segregated for specific activities or objectives. The District, like other state and local govemments, uses fund accounting to ensure and demonstrate compliance with finance-related and legal requirements. The District uses one category of funds to account for financial transactions: govemmental funds. Traditional users of governmental financial statements will find the fimd financial statements presentation more familiar.

Govemmental funds are used to account for most of the District's basic services. However, unlike the govemment-wide financial statements, govemmental fund financial statements focus on how money flows into and out of those funds and the balances that are left at year-end that are available for spending. These funds are reported using the modified accrual basis of accounting, which measm^ cash and all other financial assets that can readily be converted to cash. The govemmental fimd statements provide a detailed short-term view of the District's general govemment operations and the basic services it provides. Govemmental fund information helps to determine whether there are more or fewer financial resources that can be spent in the near fiiture to finance the District's programs.



Because the focus of govemmental funds is narrower than that ofthe govemment-wide financial statements, there are differences in the information presented for govenunent funds and for govemmental activities in the govemment-wide financial statements. Review of these differences provides the reader of the financial statements insight on the long-term impact ofthe District's more immediate decisions on the current use of financial resoiuces. Both the govemmental fund Balance Sheet and the govemmental fund Statement of Revenues, Expenditures and Changes in Fund Balances provide a reconciliation to facilitate this comparison between govemmental funds and governmental activities.

The District maintains two individual govemmental funds. Information is presented separately in the governmental fund balance sheet and in the govemmental fund statement of revenues, expenditures, and changes in fund balances for the General Fund and the Debt Service Fund, which are considered to be major funds. The basic govemmental fund financial statements can be found on Statements A and B of this report

Notes to the Financial Statements

The notes to the financial statements provide additional information that is essential to a full understanding of the data provided in the govemment-wide and fund financial statements.

10

S t Helena Fire Protection District Number 4


Govemment-Wide Financial Analysis

As noted earlier, net assets may serve over time as a useful mdicator of a government's financial position. The follovring table provides a summaiy of the District's net assets for the current year as compared to the prior year. For more detailed information, see the Statement of Net Assets in this report.

Net Assets 2009and2008

2009

280,240 $ 283,898 564.138

295,751 59,084

354,835

(46,609) 48,958

206,954 209303 $

2008

267.973 303,587 571,560

324,098 60,237

384335

(60,427) 45,191

202,461 187,225

_ Gowrnmental Activities

Assets: Current and Other Assets Capital Ass^s

Total Assets

Liabilities: Long-Term Debt Outstanding Other Liabilities

Total Liabilities

Net Assets: Invested in Capital Assets, Net of Related Debt Reserved for Debt Service Unrestricted

Total Net Assets

The largest portion ofthe District's total assets is its investment in capital assets (e.g., land, land improvements, buildings, equipment, etc.) of $283,898. The District uses these capital assets to provide services to citizens; consequently, these assets are not available for future spendmg. The decrease m Capital Assets of $19,689 is due primarily to the increase of capital outlays of $12,951 less depreciation expense of $32,640.

The District had $48,958 in net assets subject to extemal restrictions on how they may be used. The District's restricted net assets consist of cash reserves and ad valorem tax receivables less accrued interest payable in the Debt Service Fund.

The District had $206,954 in unrestricted net assets that may be used to meet the District's ongoing obligations to citizens and creditors.

The District's negative total of $46,609 in Invested in Capital Assets, Net of Related Debt, mdicates the amount that debt on capital assets exceeds the investment in capital assets.

At the end ofthe current fiscal year, the District was able to report positive overall net asset balances in both the govemment-wide and govemmental activities. The same held tme for the prior fiscal year.

11



Changes in Net Assets For the years ended OecemberSl , 2009 and 200S

Governmental Activities

2009 2008

30,000 $ 30,000

Revenues:

Program Revenues:

Charges for Services

General Revenues:

Ad Valorem Taxes

Int ergo vemmoital

Interest Income

M isceflaneous

Gain on Sale of Assets

Total Revenues

Expenses:

Public Safety Fire Protection

Bond Interest

Capital Lease Interest

Total Expenses

Change in Net Ass^s

Net Assets, B^jnning

Net Assets, Ending


The District's net assets increased by $22,077 to $209,303.

The District's general revenues decreased by $25,670 fi-om the prior year. The decrease in revenues is due primarily to decreases in transfers from the St Helena Parish Police Jury of $20,000 which was a grant awarded to the Police Jury on behalf of the district to purchase a fire tmck in the prior year.

Expenses ofthe District mcreased by $5,582. The decrease in expenses was due primarily to a decrease in fiiel, and supplies.

The charts on the following pages detail the change in the percentage breakdovôi in revenues by source and total expenses of govemmental activities.

231.718

-

2,436

6,212

270,366

229,315

16,426

2,548

248,289

22,077 187,226

209,303 S

228,969

27.863

3,676

5,528

296,036

234,892

17,138

1.841

253,871

42,165 145,060

187,225

12



A comparative breakdown of govemmental activities revenue by source for the years ending December 31, 2009 and 2008 is as follows: „___^

Governmental Activities Revenue by Source 2009

Miscellaneous 2%

Charges for Services 11%

Interest Income 1%

Intergovemmental

Property Taxes 86%

Governmental Activities Revenue by Source 2008 Gain on Sale of Assets

0% Charges for Servces 10%

Miscellanec 2%

Interest Income 1%

lntergo\emmental|

9%

Property Taxes 78%

13



A comparative breakdown of govemmental activities total expenses for the years ending December 31, 2009 and 2008 is as follows: .__ ^

Governmental Activities Total Expenses 2009

Bond Interest Expense 7%

Capital Lease Interest 1%

Public Safety 92%

Governmental Activities Total Expenses 2008

Bond interest Expense 7%

Capital Lease Interest 1%

Public Safety 92%

14



Fund Financial Analysis

As ofthe end ofthe current fiscal year, the District's General Fund and Debt Service Fund reported ending fund balances of $206,954 and $48,958, respectively. This represents an increase of $6,279 and an increase of $3,767 respectively from prior year balances.

General Fund Budgetary Highlights

For the general fund, there were no variances of actual revenues to final budgeted amounts and no variance of actual expenditures to final budgeted amounts that would constitute a violation of state budget law. The District also maintains a positive fund balance.

• There was no significant variations firom the general fund's original budget for revenues to final budget amounts.

• Capital outlay expenditures increased from the original budget amount of $2,000 to $14,451 on the final budget for the purchase ofthe firefighting gear and a generator.

15



Capital Assets and Debt Administration

Capital Assets The District's investment in capital assets for its govemmental activities as of December 31, 2009 amounts to $283,898 (net of depreciation). The total decrease in the District's investment in capital assets for the current fiscal year was $19,689 (net of depreciation).

The only capital additions were various firefighting gear and a generator that totaled $12,951.

The following table provides a summary ofthe District's capital assets (net of depreciation) at the end ofthe current year as compared to the prior year. For more detailed information, see Note 6 to the financial statements in this report.

Capital Assets (Net of Depreciation) 2009 and 2008

Capital Assets Land Buildings and Improvements Equipment Furniture and Fixtures Vehicles

Subtotal Capital Assets Less: Accumulated Depreciation

Capital Assets, Net

Long-Term Debt

Gove mmental Activities

2009 14318 90,356

105,174 210

295,156

$ 2008 14318 90356 92,223

210 295,156

505,214 492,263 (221316) (188,676)

$ 283,898 $

At December 31, 2009, the District had total debt outstanding of $325,023. Of this total, $29,272 is due within one year and $295,751 is due within greater than one year. The following table provides a summary of the District's outstandmg debt at the end of the current year as compared to the prior year. For more detailed information, see Note 8 to the financial statements in this report

Outstanding Debt 2009 and 2008


Capital Leases Revenue Bonds

Total Outstanding Debt

2009 20,023

305,000 325,023

$

$ 1

2008 36,102

320,000 356,102

16


Management's Discussion and Analysis As of and for tbe Year Ended December 31,2009

Economic Factors and next year's Budget and Rates

The District expects, based on current trends, that ad valorem tax revenue will remain relatively stable, and the Board will actively monitor expenditures to ensure that the District remains in compliance with requirements of budget law and sound financial management.

Contacting the District's Financial Management

This financial report is designed to provide a general overview ofthe District's finances and show the District's accoimtability for the money it receives. Questions regarding this report or requests for additional information should be addressed to Wayne Jones, President, St. Helena Fire Protection District No. 4, 8352 Hwy 37, Greensburg, Louisiana, 70441, Phone 225-222-4724.

17

Basic Financial Statements Government-Wide Financial Statements

18

statement A St. Helena Fire Protection District Number 4

Statement of Net Assets As of December 31 , 2009

Govenmiental Activities

Assets Current Assets:

Cash aiKl Cash Equivalents $ 71,939 Receivables, Net:

Intergovernmental Ad Voforcm Taxes Receivable 202,603 Prepaid Insurance 5,698

Total Current Assets 280,240

Capital Assets: Land 14,318 Construction in Progress Capital Assets, Net 269,580

Total Capital Assets 283,898

Total Assets 564,138

Liabilities Current Lkbilities:

Accounts Payable 4,062 Other Accrued Payables 10,266 Due To Other Govemments 10,000 Bonds Payable 20,000 Capital Leases 9,272 Accriied Interest Payable 5,484

Total Current Liabilities 59,084

Long Term Liabilities: Bonds Payable 285,000 Capital Leases 10,751

Total Long Term Liabilities 295,751

Total Liabilities 354,835

Net Assets Invested in Capital Assets, Net of Related Debt (46,609) Reserved fon

Debt Service 48,958 Unrestricted 206,954

Total Net Assets $ 209,303

See acconpaiiying notes and accountant's report.

19

statements

St Helena Fire ProtectioD District Number 4

Statement of Activities

For the year ended December 31,2009

(Govemmental Activities

Public Safety, Fre Protmiin $

Bond Interest E ^ n s e

Capital Lease Interest

Total (Jovenunental Activities

General Revenues:

Taxes:

Ad Vabiem Taxes

IntergoveniriKntal

Interest Income

MtsceQaneous

Total General Revenues and Transfers

Change in Net Assets

Net Assets - Beginning

Net Assets - Ending

Expenses

229,315

16,426

2,548

248,289

Program Revenues

Charges for

Services

$ 30,000 $

30,000

Net

(Expenses)

Revenues

(199,315) $

(16,426)

(2^48)

(218,289)

_

$"

Net (Expenses)

Revenues and

Changes of

Prima ly

Govemment

C^ve mmental

Activities

(199315)

(16,426)

(2,548)

(218,289)

231.718

2,436

6,212

240,366

22,077

187,226

209,303

See accompanying notes and accoiiitant's report

20

Basic Financial Statements Fund Financial Statements

21

Statement C

St Helena Fire Protection District Number 4 Balance Sheet, Governmental Funds

As of December 31,2009

Assets Cash and Equivalents

Intergovemmental Ad Valorem Taxes Receivable Due From Other Funds Prepaid Insurance

Total Assets

-

$

$1

Geaeval Fund

53,897 -

170,443 -

5,698 230,038

$

K

Debt Service Fund

18,042 -

32,160 --

50,202

-

$

$ '

Total Govenrnienta]

Funds

71,939 -

202,603 -

5,698 280,240

Liabilities and Fund Balances Liabilities:

Accounts Payabte Other Accrued Liabilities Due to Other Governments Due to Other Funds

Total LiabiKlies

Fund Balances: Uiu-eserved Fund Balances Reserved Fund Balances

Total Fund Balances

tal Liabilities and Fund Balances

$ 4,062 9,022

10,000

23,084

206,954

206,954

230,038

$

$ ^

1,244

1,244

48,958 48,958

50,202

$

s

4,062 10,266 10,000

24,328

206,954 48,958

255,912

280,240

See accoirâitying notes and accountant's report.

22

St Helena Fne Protection Distnct Number 4

Reconciliation of fiie Govenunental Funds Balance Sheet

to the (^vemment-Wide Financial Statement of Net Assets

As of December 31,2009

Amourts reported for govemmental activities in tbe Statement ofNet Assets are diflfer^ because:

Statement D

Fund Balances, Total C^venmienta] Funds (Statement C) 255,912

Capfel assets used in govemnental activities are not financial resources and are thaefore not

reported in the govemnental imds.

(jovermiental capital assets net of depreciation 283,898

Long-term liabilities inckJing bonds payable and capital leases payable are not diK and payable h HK cunent period and, therefore, arc not reported in fee governmental finds.

Bonds Payabfe

Capiat Leases Payable

(305,000)

(20,023)

Accrued interest on bonds payable and capital lease payable are not accrued si the govenmertal

fiHXis.

Accrued hiterest. Bonds Payable

Accmed Interest, Capital Leases Payable

(5,484)

Net Assets of Govenunental Activities (Statement A) 209,303

See accomparymg notes and accountant's report

23

St. Helena Fire Protection District Number 4 Statement of Revenues, Expenditures and

Changes in Fund Balances For the y e a r ended December 3 1 , 2009

Statement E

Revenues Ad Vatorem Taxes Service Fees Intergovernmental Grants Interest Miscellaneous

Total Revenues

General Fund

194,941 $ 30,000

2,200 6,212

233,353

Debt Service

Fund

TotHl Gove mme nta 1

Funds

36,777 $ 231,718 30,000

236

37,013

2,436 6,212

270.366

Expenditures PHibltc Safety: Fire

Salaries Benefits Payroll Taxes Insurance Fuel Other operatk^ Professional Fees Repairs and Maintenance Sippties Telephone Utilities

Capital Outlays Debt Service

Princpal Interest OAer

Total Elxpendltures

Excess (Deficiency) of Revenues Over (Under) Expenditures

Ne t Change in Fund Balances

JPund Balances^ Beginning Fund Balances, Ending

94,952 13,111 7,264

23,715 19,643 2,017 9,312 3,651

14,018 3,386 4,012

12,951

16,079 2,963

-227,074

6,279

6.279

200,675 206.954 $

-----

------

-

15,000 16,653

1,594 3 3 ^ 4 7

3,766

3.766

45,192 48,958 $

94,952 13,111 7,264

23,715 19,643 2,017 9,312 3,651

14,018 3,386 4,012

12,951

31.079 19,616

1,594 260321

10,045

10.045

245,867 255,912

See accon^âi^THg notes and accountant's report

24

statement F


Reconciliation ofthe Statement of Revenues, Expenditures,

and Changes in Fund Balances of Governmental Funds

to the Statement of Activities

For the year ended DecemberSl, 2009

Amounts reported for governmental activities in the Statement of Activities are diflferent

because:

Net Change in Fund Balances, Total Governmental Funds, Statement E $ 10,045

Governmental fiinds report capital outlays as expenditures. However, in the statement of

activities the cost of these assets are allocated over their estimated usefiil lives and reported

as depreciatbn expense. This is the amount by which depreciatbn exceeded capital

outlays in the current period.

E?q?enditures for capital assets $ 12,951

Less:

Current year depreciatbn (32,640) (19,689)

Repayment ofbonds payable and capital base princqjal is an e?q)enditure in

governmental fiinds but the repayment reduces fong-term liabilities in the statement of

net assets.

Principal payments - bonds 15,000

Princqsal payments - capital leases 16,079

Accrued interest on Iwnds payable and capital base payabfe are not accrued in the

gpvemmental funds but are accrued in the govemmenta] activities.

Decrease in Accrued Interest Payabb 642

Change in Net Assets of Governmental Activities, Statement B $ 22,077

See acconpaiiyir^ rotes and accountant's report

25

Basic Financial Statements Notes to the Financial Statements

26

St Helena Fire Protection District Number 4 Notes to the Financial Statements

As of and for the Year Ended December 31,2009

Introduction

St Helena Fire Protection District Number 4, Greensbiu*g, Louisiana was created by ordinance ofthe St. Helena Parish Police Jmy for the purpose of acquiring, maintaining, and operating building, machinery, water tanks, water hydrants, water Imes, and any other things necessary to provide proper fire prevention and control ofthe property within the District. The District operates under the direction of a five-member board appointed by the St. Helena Parish Police Jury.

Governmental Accounting Standards Board (GASB) Statement No. 14, The Reporting Entity, established criteria for determining the govemmental reportmg entity and component units that should be included within the reporting entity. Under provisions of this statement, the District is considered a component unit ofthe St. Helena Parish Police Jury.

1. Snmraary of Signiiicant Accounting Policies

A. Govemment-Wide and Fund Financial Statements

The goverrunent-wide fmancial statements (i.e., the statement of nets assets and the statement of changes in net assets) report information on all non fiduciary activities ofthe District For the most part, the effect of interfund activity has been removed from these statements.

The statement of activities demonstrates the degree to which the direct expenses of a given function or segment are oflfset by program revenues. Direct expenses are those that are clearly identifiable with a specific function or segment. Program revenues include 1) charges to customers or ^plicants who purchase, use or directly benefit from goods, services, or privileges provided by a given function or segment and 2) grants and contributions that are restricted to meeting the operational or capital requirements of a particular function or segment. Taxes and other items not properly included among program revenues are reported instead as general revenues.

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

The govemment-wide financial statements are reported using the economic resoiu'ces measiu^ment focus and the accmal basis of accounting, as are the proprietary fund and fiduciary fund financial statements. Revenues are recorded when earned and expenses are recorded when a liability is incurred, regardless of the timing of related cash flows. Property taxes are recognized as revenues in the year for which they are levied. Grants and similar items are recognized as revenue as soon as all eligibility requirements imposed by the provider have been met.

Govemmental fund financial statements are reported using the current fmancial 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 current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the govemment considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments, are recorded only when payment is due. i

27



Property taxes associated with the current fiscal period are all considered to be susceptible to accmal and so have been recognized as revenues ofthe current fiscal period. Only the portion of special assessment receivable, if any, due within the current fiscal period is considered to be susceptible to accmal as revenue ofthe current period. All other revenue items are considered to be measurable and available only when cash is received by the govenunent

The District reports the following major govemmental fimds:

The General Fund is the District's primary operating fund. It accounts for all financial resources ofthe general government, except those required to be accounted for in another fund.

The Debt Service Fund is used to account for financial resources set aside to pay interest and principal on long term debt.

As a general mle, the effect of interfund activity has been eliminated from the govemment-wide financial statements. Exceptions to this general mle, if applicable, are payments-in-lieu of taxes and other charges between the govemment's enterprise operations. Elimination of these charges would distort the direct costs and program revenues reported for the various functions concemed.

Amounts reported as program revenues include 1) charges to customers or applicants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions, including special assessments, bitemally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

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

C. Deposits and Investments

The District's cash and cash equivalents are considered to be cash on hand, demand deposits, time deposits, and short-term mvestments wdth original maturities of three months or less from the date of acquisition. State law and the District's investment policy allow the District to invest in collateralized certificates of deposit, government-backed securities, commercial paper, the state-sponsored investment pool, and mutual funds consisting solely of government-backed securities.

Investments for the District are reported at fair market value. The Louisiana Asset Management Pool, LAMP, operates in accordance with state laws and regulations. The reported value ofthe pool is the same as the fair value ofthe pool shares. The District did not hold any mvestments at December 31,2009.

28



D. Receivables and Payables

Activity between fiinds that are representative of lending/borrowing arrangements outstanding at the end ofthe fiscal year are referred to as either "due to/from other funds'* (i.e., the current portion of interfund loans) or "advances to/from other funds" (i.e., the non-current portion of interfund loans). All other outstanding balances between funds are reported as "due to/from other funds." Any residual balances outstanding between the goverrmiental activities are reported in the govemment-wide financial statements as "intemai balances."

Advances between funds, as reported in the fund financial statements, are offset by a fund balance reserve account in applicable govemmental funds to indicate that they are not available for appropriation and are not expendable available financial resources.

All trade and property tax receivables are showTi net of an allowance for uncollectible amounts.

Property taxes are levied on a calendar year basis and become due on January 1 of each year. The following is a summary of authorized and levied ad valorem taxes:

Authorized Levied Millage Millage

General Fund 29.52 mills 29.52 mills Debt Service Fund 5.57 mills 5.57 mills Total 35.09 miUs 35.09 mills

At December 31, 2009, there were no taxpayers whose percentage of total assessed valuation was five percent or more ofthe total assessed valuation.

E. Inventories and Prepaid Items

All inventories are valued at cost using the first-in/first-out method. Inventories of the governmental funds are recorded as expenditures when consumed rather than when purchased. Certain payments to vendors reflect costs applicable to future accounting periods and are recorded as prepaid items in both govemment-wide and fund financial statements.

F. Restricted Assets

For the Debt Service Fund, restricted assets consist of cash resources set aside for repayment of revenue bonds and interest m accordance with applicable bond covenants.

G. Capital Assets

Capital assets are capitalized at historical cost or estimated cost if historical cost is not available. Donated assets are recorded as capital assets at their estimated fair market value at the date of donation. The district maintains a threshold level of $300 or more for capitalizing capital assets.

Capital assets are recorded in the Statement of Net Assets and Statement of Activities. Since surplus assets are sold for an immaterial amount when declared as no longer needed for public purposes, no salvage value is taken into consideration for depreciation purposes.

I

29



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

All capital assets, other than land, are depreciated using the straight-lme method over the following usefiil lives:

Description Estimated hives Buildings & Improvements 2 0 - 4 0 Years Equqjment 5 - 1 5 Years Fumiture 5 Years Vehictes 15 Years

H« Compensated Absences

The EHstrict has no policy regarding employees' vacation pay and employees' sick leave benefits, as the District has no full-time employees, only two part-time employees. Accordingly the District has no accumulated compensated absences requiring recognition in accordance with GASB-16, Accounting for Compensated Absences.

Also in accordance with GASB-16, no liability has been accmed for unused employee sick leave.

I. Long-Term Obligations

In the govemment-wide financial statements, long-term debt and other long-term obligations are reported as liabilities in the applicable govemmental activities statement of net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of the bonds using the effective interest method. Bonds payable are reported net ofthe applicable bond premium or discount Bond issuance costs are reported as deferred charges and amortized over the term ofthe related debt.

In the fund financial statements, govemmental fund types recognize bond premiums and discounts as well as bond issuance costs during the current period. The face amount ofthe debt issued is reported as other financmg sources. Premiums received on debt issuances are reported as other financing sources while discounts on debt issuances are reported as other financing uses. Issuance costs, whether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

J. Fund Equity

In the fimd financial statements, govemmental funds report reservations of fund balance for amounts that are not available for appropriation or are legally restricted by outside parties for use for a specific purpose. Designations of fund balance represent tentative management plans that are subject to change.

K. Comparative Data/Reclassifications

Certain amounts presented in the prior year data have beî reclassified in order to be consistent with the current year's presentation.

30



L. Esctraordinary and Special Items

Extraordinary items are transactions or events that are both unusual in nature and mfi^quent in occurrence. Special items are transactions or events within the control of the district, which are either unusual in nature or infitûent in occurrence.

M. Estimates

The preparation of financial statements m conformity with accounting principles generally accepted in the United States of America require management to make estimates and assumptions that affect the reported amount of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reported period. Actual results could differ from those estimates.

N. Reconciliations of Government-Wide and Fund Financial Statements

Explanation of certain differences between the govemmental fund balance sheet and the govermnent-wdde statement of net assets is presented in Statement D of the basic financial statements. Explanation of certain differences between the governmental fund statement of revenues, expenses, and changes in fund balances and the govemment-wide statement of activities is presented in Statement F of the basic financial statements.

O. Pension Plans

The St Helena Fire Protection District Number 4 is not a member of any retirement system. The District is a member ofthe Social Security system.

2. Stewardship, Compliance and Accountability

The District's budget procedures are defined in state law, Louisiana Revised Statues 39:1301-14. The major requirements ofthe Local Govemment Budget Act are summarized as follows:

1. The District must adopt a budget each year for the general fund and each special revenue fimd, if applicable.

2. The chairman must prepare a proposed budget and submit the proposed budget to the Board of Commissioners for consideration no later than fifteen days prior to the begirming of each fiscal year. At the same time, if total proposed expenditures are $500,000 or more a notice of public hearing on the proposed budget must be published in the official joumal in each parish in which the District has jurisdiction. The proposed expenditures were less than $500,000; therefore a public hearing was not required.

3. All action necessaiy to adopt and unplement the budget must be completed prior to the beginning ofthe fiscal year. The budget was adopted on December 15,2008.

4. Budgetaiy amendments involving the transfer of funds from one program or function to another or involving increases m expenditures resulting from revenues exceeding amounts estimated, require the approval ofthe Board of Comrnissioners. The budget was amended on December 10,2009. '

31

$

$

December 31, 2009

200 71,739 71,939

$ '

$

December 31, 2008

200 35,655 35.855



5. The budget for the General Fund was adopted on a basis consistent with generally accepted accounting principles (GAAP). Accordingly, the Budgetary Comparison Sch&dule for the General Fund presents actual expenditures in accordance with the accounting principals generally accepted in the United States of America on a basis consistent with the legally adopted budgets as amended. All budgetary amounts presented reflect the origmal budget and the amended budget (which have been adjusted for legally authorized revisions ofthe annual budget durmg the year).

3. Cash and Cash Equivalents

At December 31,2009, the District has cash and cash equivalents (book balances) as follows:

Cash on Hand Interest-Bearing Deposits

These deposits are stated at cost, which approximates market. Under state law, these deposits (or the resulting bank balances) must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank. The market value ofthe pledged securities phis the federal deposit msurance must at all times equal the amount on deposit with the fiscal agent. These securities are held in the name ofthe pledging fiscal agent bank in a holding or custodial bank that is mutually acceptable to both parties.

At December 31, 2009, the district has $71,739 m interest-bearing deposits (collected bank balances). These deposits are secured fixjm risk by $250,000 of federal deposit msurance.

4. Receivables

In the govemment-wide statements, receivables consist of all revenues eamed at year-end and not yet received. Allowances for uncollectible accounts are based upon historical trends and the period aging and write-off of accounts receivable. The major receivable balance for the govemmental activities includes ad valorem taxes.

In the fund financial statements, the material receivable in govemmental funds also includes a revenue accmal for ad valorem taxes. Non-exchange transactions collectible but not available are deferred in the fund financial statements m accordance with modified accmal, but not deferred in the govemment-wide financial statements in accordance with the accrual basis. However, a total for uncollectible property taxes was recorded based.on past experience and the total ad valorem receivable at fiscal year end was recorded net ofthe uncollectible amount Interest and investment eamings are recorded only if paid withui 60 days since they would be considered both measurable and available.

Ad valorem taxes attach as an enforceable lien on property as of January 1 of each year. Taxes are levied by the District during the year and are billed to taxpayers and become due in November. Billed taxes become delinquent on December 31^ of each year. Revenues from ad valorern taxes are budgeted in the year billed and are recognized as revenue when billed. The St Helena Parish Sheriffs Office bills and collects the property taxes using the assessed value determined by the St. Helena Parish Assessor. The taxes are generally collected in December of the current year and January arid February of the ensuing year. For 2009, the District levied 29.52 mills for the general fund and 5.57 mills for debt service for a total fax levy of $322,106 on taxable property valued at $9,179,430. The tax levy was subject to total

32



homestead exceptions of $89,178 reducing the Districts total ad valorem revenues for the current year to $231,718.

The Govemmental Fund receivables at December 31,2009 consist ofthe foDowing: Debt

General Service Govemment Receivables Fund Fund Total

Ad Vatorem $ 175,102 $ 32,160 $ 207,262 Less: ADowance for Uncoflectibte (3,919) (739) (4,658)

Total Govemment Receivables $ 171,183 $ 31,421 $ 202,604

5. Interfund Receivables/Payables

As of December 31,2009, Acre are no Interfiind Receivables or Payables.

33

S t Helena Fire Protection District Number 4 Notes to the Financial Statements


6. Capital Assets

Capital assets and depreciation activity as of and for the year ended December 31,2009 for govenunental activities is as follows:

Beginning Ending Balance Increases Decreases Balance Govemmental Activities Capital Assets:

Capital Assets Not Being Depeciated: Land

Total Capital Assets Not Being Depreciated

Capital Assets Being Depreciated: Buildings and Improvements

Equqjment Fumfture and Fixtures Vehicles

Total Capital Assets Bemg Depreciated

Less Accumulated Deprecation for: Buikiii^ and Improvements Equ r̂aient

Fumiture and Fixtures VehicJes

Total Accumulated Depreciation Total Capftal Assets Being Depreciated, Net

Total Govenunental Activities Capital Assets, Net

Depreciation was charged to govemmeitfal fiinctions as foUows: Public Safety Fire Protection

7. Accounts and Other Payables

The Govemmental Fund payables at December 31,2009 are as follows:

14318 $ 14318

90356 92,223

210 295,156 477,945

16,893 54,814

210 116,759 188,676 289,269

303,587 $

-

12,951 --

12,951

2,483 9,620

-20,537

32,640 (19,689)

(19,689)

$

Govemmental Funds Payable

Accounts Other Accmed Liabilities

Pension Payable

Interest Payable Payroll Taxes Payable St Helena Parish PoBce Jury

Total Government Funds Payable

General Fund

14318

14318

90356 105,174

210 295,156

490396

19376 64,434

210 137,296 221316 269380

$

$ $ _

283,898

32,640 32,640

4,062 $

6,591

Debt Total Service Govemmental

Fund Funds

I $

1,244

2,431 10,000

4,062

7,835

2,431 10,000

23,084 $ 1,244 $ 24328

34



S. Leases and Long Term Obligations

The District records items under capital leases as an asset and an obligation in the accompanymg financial statements. The District ^tered into a capital lease for the purchase of a rescue tmck in tbe amount of $64,719 during 2004. The cost ofthe equipment and accumulated depreciation was $64,719 and $25,528 respectively as of December 31,2009.

The following is a summary of long-term obligation transactions for the year ended December 31, 2009:

Beginning Balance Additions Deletions

Ending Balance

Govemmental Coi ta l Leases

36,102 $

16,079 20,023 $

Activities Revenue

Bonds 320,000

15,000 305,000

"$

$

Total Long-Term ObUgations

356,102

31,079 325,023

—

The following is a summary ofthe current (due in one year or less) and the long-term (due in more than one year) portions ofthe long-term obligations:

Govemmental Activities

Current Portion Long-Term Portion

Capital Leases

9,272 10,751 20,023

"$

' $ "

Revenue Bonds

20,000 285,000 305,000

Total Long-Term Obligations

29,272 295,751 325,023

35



Long Term Debt as of December 31,2009 is as follows:

Govemmental $ 400,000 General Ob%ation Bonds. Series 2001 Dated 6/12/2002, due in annual installments of jaiicâl and interest between $10,000 and $35,000 with titerest rangmg from 0.1% to 7.0% through 5/1/2021

Govemmeitfal $ 64,719 Capital Lease, collateralized by equqiment Dated 10/1/2OO4 due inannualiistaDments of princ^l and interest of $10,414 with interest at 6.5% tiirough 10/1/2011

Bonds Payable End of Year

305.000 $

20,023

Due Withfai One Year

20,000

325.023 $

9.272

29,272

The aimual requirements to amortize all debt outstanding at December 31,2009, including interest payments of $106,088 are as follows:

Year Ending 12/31/09

2010 2011 2012 2013 2014

2015 to 2019 2020 to 2024

Capital Lease $ 64,719

10,414 $ 10,414

-----

Genera] Obligation

Bonds $ 400,000

35,615 $ 34,215 33,045 32,095 36,003

170,673 68,638

Total 46,029 44,629 33,045 32,095 36,003

170,673 68,638

$ 20,828 $ 410,283 $ 431,111

9. Dedication of Proceeds and Flow of Funds -Ad Valorem Tax

Proceeds of the 10 year special tax of 35.09 mills on the dollar of assessed valuation on all property subject to taxation in the District are dedicated for the purpose of acquiring, constmcting, improving, maintaining, and/or operating fire protection facilities and activities in and for the District.

The District, through its goveming authority, adopted a resolution on August 22, 2000, authorizing the issuance of $400,000 of 20 year General Obligation Bonds, Series 2001, for the purpose of purchasing and acquuing land, buildings, equipment, and other facilities, in the District for fire protection purposes. In that resolution, the proceeds ofthe 10-year special tax were irrevocably and irrepealably pledged and dedicated in an amount sufficient for payment ofthe general obligation bonds authorized and interest as they become due and for other piuposes.

36

St Helena Fire Protection District Number 4 Notes to the Financial Statements |


The certificate resolution requires that proceeds ofthe special tax now being levied and collected by the District is to be deposited with the District's fiscal agent bank in a "Smking Fund" (Debt Service Fund) until such time as there is on deposit in the Sinking Fund sufficient proceeds of the tax to pay all principal and interest falling due on the certificate in the ensuing year. After such time as there has been accumulated m the Sinking Fund the amount described in tbe precedmg sentence, any surplus monies derived fi-om the tax may be used by the District for any ofthe purposes for which the tax is authorized to be levied. The District shall make available fi-om the Sinking Fund to paymg agent at least three days in advance of the date on which each payment of principal and interest on the certificate falls due, funds fully sufficient to pay promptly the principal and interest falling due on such date.

After fimds have been set aside out ofthe revenues ofthe tax for each tax roll year sufficient to pay the principal and interest on the certificate for the ensuing calendar year, and all required amounts have been deposited in the Sinking Fund, then any excess of annual revenues of the tax remainmg for that tax roll year shall be free for expenditures by the District for the purposes for which the tax was authorized by the voters.

As of December 31, 2009, the District was in compliance with the certificate covenants since the amount of cash, plus ad valorem taxes due the District, exceeded the sinking fund requirement.

10. Reserved and Dedicated Fund Balances

At December 31, 2009, the debt service fund recorded a reserved balance of $48,958 to indicate that a portion ofthe fund equity is legally segregated for specific fiiture use.

11. Risk Management

The District is exposed to various risks of loss related to theft, damage, or destruction of assets, torts, injuries, natural disasters, and many other unforeseeable events. The District purchases commercial insurance policies and bonds for any and all claims related to the aforementioned risks. The District's payment ofthe insurance policy deductible is the only liability associated with these policies and bonds. There has been no significant decrease in insurance coverage from the prior year, and the amount of settlements has not exceeded the insurance coverage for the past three fiscal years.

12. Contingent Liabilities

At December 31,2009, the District was not mvolved in any outstanding litigation or claims.

12. IPiior Period Adjustment

At December 31, 2009, a prior period adjustment was made in the amount of $19. This adjustment was necessaiy in adjusting accumulated depreciation-equipment to actual based on the depreciation schedule report.

37

Required Supplemental Information (Part II)

38

Schedule 1 St Helena Fire Protection District Number 4

Schedule of Revenaes, Expenditures, and Changes in Fund Balances - Budget to Actual General Fund

For tbe year ended December 31,2009

Revenues Ad Vatorem Taxes Service Fees Intergovernmental Interest Miscellaneous

Total Revenues

Expenditures Public Safety: Fire

Sabries Benefits Payroll Taxes Insurance Fuel Other operatmg Professional Fees Repairs and Maintenance Sxxppks Telephone Utilitfcs

Capital Oitbys Debt Service

Princpal Interest

Total Expenditures

Excess Revenues (Expenditures)

FWid Balances, Beginning Fund Balances, Ending

Buffeted Amounts Original

$ 191,000 $ 30,000

-3,700 5,500

230,200

86,892 13.798 6,647

27,000 24,500 4,400

10,000 2,500

20,000 3,500 4,500 2,000

17,004 1,666

224,407

5,793

185,973 $ 191,766 $

Fmal

191,000 $ 30,000

-2,500 6,100

229,600

93.700 14,757 7,200

25,000 18,700 2,550

10,000 3,500

15,000 3,500 4,500

14,451

17,343 3;356

233,557

(3,957)

200,675 196,718 $

Actual Amounts GAAPBasb

194,941 $ 30,000

-2,200 6,212

233,353

94,952 13,111 7,264

23,715 19,643 2,017 9,312 3,651

14,018 3,386 4,012

12,951

16,079 2,963

227,074

6,279

200,675 206,954 $

Variance Favorable

3,941 --

(300) 112

3,753

(U52) 1,646

(64) 1,285 (943) 533 688

(151) 982 114 488

1,500

1,264 393

6,483

10,236

_

10,236

See accountant's report

39

Other Supplemental Information

40

BniceC. Harreil, CPA

Dale H. Jones. CPA Eric J. Rodrigue, CPA Kristi V. Bergeron, CPA

INTERNET www.tcamcpa.com

MEMBERS American Institute of CPAs Society of Louisiana CPAs

A Professfonal Accomtlng CopcraliDn

109 West Minnesota Park Paik Place Suite 7

Hammond, LA 70403 VOICE: (985) 542-6372

FAX: (985) 345-3156

BRUCE HARRELL am/COMPANY

fCENTWOOD OFFICE P.O. Box 45 - 909 Avenue G

Kcntwood. LA 70444 VOICE: (985) 229-5955

FAX: (985) 229-5951

CERTIFIED PUBUC ACCOUNTANTS

Independent Accountant's Report On Applying Agreed-Upon Procedures

Board of Commissioners St. Helena Parish Fire Protection District No. 4 8352 Highway 37 Greensburg, Louisiana 70441

We have performed the procedures included in the Louisiana Govemment Audit Cruide and enumerated below, which were agreed to by the management ofthe St. Helena Fire Protection District Number 4 and the Legislative Auditor, State of Louisiana, solely to assist the users in evaluating managements assertions about the District's compliance with certain laws and regulations during the fiscal year ended December 31, 2009, included in the accompanymg Louisiana Attestation Questionnaire. This agreed-upon procedures engagement was performed in accordance with standards established by the American Institute of Certified Public Accountants and applicable standards of Govemment Auditing Standards. The sufficiency of these procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose.

Public Bid Law

1. Select all expenditures made dxiring the year for material and supplies exceeding $30,000, or public works exceeding $150,000, and determine whether such purchases were made in accordance with LSA-RS 38:2211-2251 (the public bid law).

Results: There were no expenditures exceeding thresholds necessitating bid law compliance in 2009.

Code of Ethics for Public Officials and Public Employees

2. Obtain from management a list ofthe immediate family members of each board member as defined by LSA-RS 42:1101-1124 (the code of ethics), and a list of outside business interests of all board members and employees, as well as their families.

Results: Management provided us with the required list

41

http://www.tcamcpa.com

St. Helena Fire Protection District Number 4 Independent Accountant's Report on Agreed Upon Procedures

3. Obtain from management a listing of all employees paid during the period under examination.

Results: Management provided us with the required list.

4. Determine whether any of those employees included in the listing obtained from management in agreed-upon procedure (3) were also included on the listing obtained from management in agreed-upon procedure (2) as immediate family members.

Results: None of the employees included in the listing obtained from management in agreed-upon procedures (3) were also included on the listing obtained from management in agreed-upon procedures (2) as immediate family members.

Budgeting

5. Obtain a copy ofthe legally adopted budget and all amendments.

Results: Management provided us with a copy ofthe original budget and amendments.

6. Trace the budget adoption and amendments to the minute book.

Results: We traced the budget and amendments to the minutes.

7. Compare the revenues and expenditures ofthe final budget to actual revenues and expenditures to determine if actual revenues failed to meet budgeted revenues by 5% or more or if actual expenditures exceed budgeted amounts by 5% or more.

Results: We compared the revenues and expenditures of the final budget to actual revenues and expenditures. Actual revenues were not below budgeted amounts and actual expenditures were not above budgeted amounts by more than five percent.

Accounting and Reporting

8. Randomly select six disbursements made during the period under examination and: a. Trace payments to supporting documentation as to proper amount and payee; b. Determine if payments were properly coded to the correct fimd and general ledger account; c. Determine whether payments received approval from proper authorities.

Results: We examined supporting documentation for the six disbursements and noted that inspection of the documentation indicated approvals by the Board of Commissioners.

42

St. Helena Ffre Protection District Number 4 Independent Accountant's Report on Agreed Upon Procedures

Meetings

9. Examine evidence indicating that agendas for meetings recorded in the mmute book were posted or advertised as required by LSA-RS42:1 through 42:12 (the open meetings law).

Results: The District properly complied with the requirements ofthe open meetings law.

Debt

10. Examine bank deposits for the period xmder examination and determine whether any such deposits appear to be proceeds of bank loans, bonds, or like indebtedness.

Results: There was no new debt for the fiscal year ending December 31,2009.

Advance

11. Examine payroll records and minutes for the year to determine whether any payments have been made to employees which may constitute bonuses, advances, or gifts.

Results: A reading of the minutes of the District and transactions reviewed did not reveal evidence of bonuses, advances, or gifts.

The prior year report did not include any comments or unresolved matters.

We were not engaged to, and did not perform an examination, the objective of which would be the expression of an opinion on management's assertions. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you.

This report is intended solely for the use of management of St. Helena Fire Protection District Number 4 and the Legislative Auditor, State of Louisiana, and should not be used by those vô have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document

Bruce Harreil & Company, CPAs A Professional Accounting Corporation

June 28,2010

43

St. Helena Fire Protection District Number 4 Schedule of Compensation Paid to Board Members

For the year ended December 31 , 2009

Name and Title /Contact Number Wayne Jones, President (225) 328-4193

Loleta Blades (225) 222-3275

Ouanika Muse (225)223-7431 William Lassiter (225) 222-3735

LesEe Reeves (985) 222-6367

Address 1403 Highway 37 Greensburg, LA 70441

10362 Highway 449 Greensburg, LA 70441

P.O. Box 13 Greensburg, LA 70441

2691 Rohner Road Greensburg, LA 70441

10360 Highway 449 Greensburg, LA 70441

Schedule 2

Compensation Received

See Accountant's Report

44

LOUISIANA ATTESTATION QUESTIONNAIRE (For Attestation Engagements of Govemment)

For St Helena Fire Protection District Number 4 Fiscal Year Ending: December 31, 2009

Bruce Harreil & Company, CPAs P.O. Box 45 909 Avenue G Kentwood, LA 70444

In connection with your review of our financial statements as of December 31. 2009 and for the year then ended, and as required by Louisiana Revised Statute 24:513 and the Louisiana Govemmental Audit GuiOe, we make the following representations to you. Vê accept full responsibility for our compliance with the following laws and regulations and the internal controls over compliance with such laws and regulations. We have evaluated our compliance with the following laws and regulations prior to making these representations.

These representations are based on the infomriation available to us as of June 23, 2010.

Public Bid Law

It is true that we have complied with the public bid law, LSA-RS Title 38:2212, and. where applicable, the regulations of the Division of Administration, State Purchasing Office..

Yes [ X1 No [ 1

Code of Ethics for Public Officials and Public Employees

It is true that no employees or ofTicials have accepted anything of value, whether in the form of a service, loan, or promise, from anyone that would constitute a violation of LSA-RS 42:1101-1124.

Yes[ X ] No[ ]

It is true that no member of the immediate family of any member of the goveming authority, or the chief executive of the governmental entity, has been employed by the governmental entity after April 1,1980, undercircumstancesthatwouldconstituteaviolation of LSA-RS 42:1119.

Yes[ X ] No[ ]

Budgeting

We have complied with the state budgeting requirements of the Local Government Budget Act (LSA-RS 39:1301-14) or the budget requirements of LSA-RS 39:34.

Yes[X ] No[ ]

Accounting and Reporting

All non-exempt governmental records are available as a public record and have been retained for at least three years, as required by LSA-RS 44:1, 44:7, 44:31, and 44:36.

Yes[X l No[ ]

We have filed our annual financial statements in accordance virith LSA-RS 24:514. 33:463, and/or 39:92, as applicable.

Yes[X]No[ ]

ns

We have had our financial statements audited or compiled in accordance wtth LSA-RS 24:513. Yes[XlNo[ 1

Meetings

We have compfied with the provisions ofthe Open Meetings Lew, provided in RS 42:1 through 42:12.

Ye5[X] No( 1

Debt

H is true we have not incurred any Indebtedness, oêr than credit for 90 days or leas to make purchases In the ordinary coursd of administration, nor Inave we entered into any lease-purct^se agreements, without the approval of the State Bond Commission, as provided by Article Vlt, Section 8 of the 1074 Louisiana Constitution, Artfda VI, Section 33 of (he 1874 Louisiana Constitution, and LSA-RS 39:1410.60-1410.65.

Yes(Xj No[ J

Advances and Bonuses

[t Is true we have not advanced wages or salaries to empfoyees or paid bonuses in violation of Article VII, Section 14 ofthe 1974 Louisiana Constitution, LSA-RS 14:138, and AG opinion 79-729.

Yes{X] Nol ]

We have disclosed to you all known noncompliance of the foregoing lawaand regulations, as well as any contradictions to the foregofrig representations. We have made avai/abie to you documentation relating to the foregoing laws and regulations.

We have providBd you with any communteatlona ffom regulatory agencies or other sources conceming any possible nonoompllanc© with the foregoing laws and regulations, inciuding any communrcattons received between the end of Ihe period under examinatiDn and the issuance of ftis report We acknowledge our responsibility to disclose to you any known noncompliance which may o^po^ subse^jent to the issuance of your report. t .

^̂ .^ Secretary 0 / & / ^ ^ pate

Treasurer Date

Pmsident ^ . f A ^ | / f | HatP

46

Documents

St. Helena Fire Protection District Number 4 Annual ...app.lla.state.la.us/PublicReports.nsf/37E54740A45578F88625775F0… · ant/COMPANY CERTIFIED PUBUC ACCOUNTANTS A Professional