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FIRE PR O TEC TIO N D ISTRIC T
N O .1 O F TH E PA RISttO F ST.M A R Y
Franklin,Louisiana
FinancialStatem ents
D ecem ber31,1999
CO N TEN TS
Exhibit
IndependentA ccountants'Reporton the
FinancialStatem ents
Pa
a~
1
G eneralPurpose t"ina
n cialStatem ents
Bala
n ce Sheet-A llFund Typesand
A ccountG roups
Slatem enlofR evenues,Expeudilm 'es,
and Changes in Fund Balance G over
n m entalFund Type -G eneralFund
Statem entofR evenues,Expenditures and
Changes iJ~Fund B almace -B udget
(GAAP Basis)and Actual-GeneralFund
N otesto the FinancialStatem ents
4
5-11
Supplem entary Infnrm ation
Schedule oft'xpeuditures Com pared to
Budgel(G AA P Basis)
Supplem enlallnfonnation Schedule Com pensation Paid Board M em bers
Schedule of C om pensalion Paid B oard M em bers
15
A ttestation R epo11.s
IndependentA ccom ltants'Reporton
A pplying A greed-U pon Procedures
17-21
LouisianaAttestation Questionnaire
22-23
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporat
ion
Certifiod Public Accountants ~ BusinessConsuhants
Inzerelh ,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporation
Cerlified Public Accountanls ~
G regory J.h~zerella,CPA
Bm bara M .reldm an,M BA,CPA
[ric J,Broussard,CPA
1.I)avid Brady,CPA
Julie VV.Potlrciau,(PA
M EM BIRS
A M ERICA N IN S]I1LJ'IE O F
CER]IfliD PU BII( A(CO U N]A NIS
lO UISIANA S()CIETY O F
CER1IfIE[) PLIBIIC AC( C)LJN]AN'IS
]ir
a 1 I;.Viator.( PA
To the ConunL,;sioners ofFire Protection D istrict
N o.1 ofthe Parish ofSt.M ary
Framklin,LouM ana
W e have com piled the accom panying general purpose f
inancial statem ents of the Fire
Protection D istrictN o. 1 of the Parish of St.M ary,a com ponent unit of the Parish of St.M ary,
Franklin, Louisiana, as of and for the year ended D ecem ber 31, 1999 as listed in the table of
contents, and the accom panying supplem entary inform ation w hich is presented only for
supplem entary analysis purposes in accordance w ith Statem ents on Standards for A ccounting a
nd
Review Services issued by the Am erica
n Institute ofCertif
ied Public A ccountants.
A com pilation is lim ited to presenting in the form of f
i nancial statem ents and
supplem entary schedules inform ation that is the representation of m anagem ent. W e have not
audited or review ed the accom panying f
inancial statem ents and supplem entary schedules and,
accordingly,do notexpressa
n opinion orany otherform ofassurance on them .
In accordance w ith the Louisiana G overnm entalA udit G uide and the provisions of stale
law ,w e have issued a report,dated June 27,2000,on the resultsofouragreed-upon procedures.
IN ZERELLA ,FELD M AN ,BR_AD Y .
B R O U SSA R D A N D PO U R C1A U
CERTIFIED PU BLIC A CC,O UN TAN TS
June 27,2000
~~
35]wentyAq~eutRoad ~ P.O .Box 9408 ~ New Iberia,LA 70562-9408 ~(337)364-3866 ~ Fax (337)364-3872 ~ if [email protected]
ExhibitA
Fire Protection D istrictN o.1 ofthe
Parish ofSt.M ary
Franklin,Louisiana
A llFund Types and A ccountG roups
B alance Sheet
D ecem ber31,1999
A C C ()UN T
GRO UPS
G eneral
Fixed
G O V ERN M EN TA L
FUN D S
G eneral
Fund
A SSETS
Cash and cash equivalents
C ertif
i cates ofdeposit
R eceivablcs
Land,buildings,and equipm ent
TO TA L
(M EM ORANDUM
ONLY)
A ssets
585,055
426,782
585,055
426,782
80,774
80,774
_
~1 092~611
TO TA L A SSETS
__
_
$
307.566
__
307~566
.~.~
307~.
56
_6 $~ _~ 400
~!'/7
_
L1AI3ILIT1ES,EQUITY,AND
O TH ER CREI)ITS
1.1A B ILITIES
A ccounts payable
612 $
612
612
TO TA L LIA I~ILITIES
0
612
307,566
307,566
EQUITY AN D OTHER CREDITS
hw estm entin generalf
ixed assets
FUN D B A LA N CES
U nreserved
D esignated forA cquisition ofbuilding
U ndesignated
1,091,999
0
TOTAL EQUITY AND OTHER CREDITS
1,091,999
1,091,999
0
307,5(;6
1,399,565
TOTAL LI/d3II,1TIES,EQUITY AN D
O TItEI~CR ]
[,
'D ITS
5;
_
_
L_
09_2~61
_! ~ :~ Q7
jS~;6
$
L4.~)OATZ
See A ccountants'Com pilation Report
The accom panying notes are an integral
partofthese f
inancialstatem ents.
Page 2
Inzerella,Feldm an,Brady,Broussard and Pourciau
A Professiona!CorporalJon
Certified Public A(courdants ~ BusinessConsultants
ExhibitB
Fire Protection D istrictN o.1 ofthe
Parish ofSt.M ary
Franklin,Louisiana
G ovenm m ntalFunds
Statem entofRevenues,Expendituresand
Changesin Fund B ala
n ce
Forthe Y ea
r Ended D ecem ber31,1999
G eneral
Fund
REV EN U ES
A d valorem laxes
Intergovem nml~talrevenues
O thergrants
Interestearnings
$ 93,423
15,750
48,861
158,(134
TO TA L REV EN U ES
EX PEN D 1TU RI~S
C urrent
G eneralgovernm enl
24,893
6,247
0
Public safety
C apitaloutlay
31,140
TO TA L EX PEN I)ITU RES
EXCESS (DEFICIENCY)OF REVENUES
126,894
O V ER EX PEN D ITU R ES
0
OTHER FINAN CING SOURCES (USES)
EXCESS (DEH CIENCY)OF REVENUES
A N D O TH ER SO U R C ES O V ER
EX PEN D ITU RE S A N D O TH ER U SES
126,894
FUND BALANCES (DEFICIT)AT BEGINN ING OF YEAR
FUND BALAN CES (DEFICIT)AT END OF YEAR
965dO5
~1,0_
9L95)_9
See A ccountants'C om pilation R eport
The accom panying notes are an integral
partofthese f
inancialstatem ents.
Page 3
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporalion
CeIlified Public Accountants ~ BusirlessConsullanls
ExhibitC
Fire Protection D istrictN o.1 ofthe
Parish ofSt.M ary
Franklin,Louisimm
G over
n m entalFund -G eneralFund
Statem entofRevenues,Expendituresmad
Changesin Fund Balance-Budget(GAAP Basis)and Actual
Forthe Y earEnded D ecem ber31,1999
V A R IA N CE FA V O RA B LE
B U D G ET
A C TU A L
$ 104,400
$ 93,423
15,700
43.000
15,750
48.861
50
5.861
TO TA L tU~;V EN U ES
163J 00
158034
_(5,066_)
EX PEN D ITU R ES
Current
G eneralgovernm ent
Public safety
C apitaloutlay
27,100
15,500
223.000
24,893
6,247
0
2,207
9,253
223.000
265.600
31.140
234.460
~1Q2,500)
126.894
229,394
0
0
(102,500)
126,894
229,394
971.100
965.105
IU ~V EN U ES
A d valorem taxes
lntergoverm nentalrevenues
Interestea
r nings
TO TA L EX PEN D ITU RES
[UNFAVORABLE)
$
(10,977)
EXCESS (DEFICIEN CY)OF REVEN UES
O V ER EX Iq~N D IT U R ES
_
OTHER FINANCING SOURCES (USES)
0
_
EXCESS (DEFICIEN CY)OF REVEN UES
AN D O THER SOU RCES O V ER
EXPENI)ITUIU~S AND OTHER USES
FUND BALANCES (DEFICIT)AT
BEGINNING OF YEAR
(5,995)
FUND BA1,ANCES (DEFICIT)AT
END OF YEAR
~ 86~699 ~ 99L9
99~ _
$_
_
2Z3,39~
See A ccountants'Com pilation Report
Tim accom panying notes are an integral
partofthese f
inancialstatem ents.
Page 4
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporalion
Cellified [)tl[dic Acfounlarlls ~ |:
}usinessConsultants
Fire Protection D istrictN o.I ofthe Parish ofSt.M my
Franklin,Louisia
na
N otesto the FinancialStatem ents
N ote I -Sum m ary ofSig!lif
icalltA ccounting Policies
_
_
The Fire Protection D istrictN o.1 ofthe Parish ofSt.M ary w ascreated underthe provisionsofPart
1, Chapter 7, Title 40 of the Louisimla Revised Statutes of 1950, mad other constitutional mad
statutoD,authority supplem entalthereto.
The purpose ofthe Fire Protection D istrictN o.1 ofthe Parish of St.M ary,is to acquire,construct,
im prove, m aintain and operate fire protection facilities and equipm ent, including the cost of
obtaining w aterforf
ire protection purposes,and allpurposesincidentalthereto.
There have been five Conunissionels appointed by the St.M ary Parish Council
The Fire Protection D istrictN o.1 ofthe Parish ofSt.M ary shallcom prise allofthe territmy w ithin
W ard 2 of the Pm'ish of St.M ary, State of Louisiana, lying to the south a
n d southw est of the
centerline ofthe G ulf]ntracoastalW aterw ay.
There are no em ployees as ofD ecem ber31,1999
The follow ing is a sum m ary ofcerlain signif
icantaccounting policies
A
B asis ofPresentatio~
3
The accom panying generalpurpose f
i nancialstatem ents ofthe Fire Protection D istrictN o.1
of the Parish of St. M ary have becra prepared in conform ity w ith generally accepted
_
._
accountiW principles (GAAP) as applied to gover
n m ental units. The Gover
n mental
Accounting Standa
r dsBoard (GASB)istheaccepted standard-setting body forestablishing
governm entalaccounting and f
i nmaeialreporting principles.
B
~
R A~q~iti!
~gEnti
_ty
_
_
A s the gover
n ing authority of the pa
r ish, for reporting purposes, the St. M ary Pa
r ish
Councilis the f
ina
n cialreporting entity for St.M ar
y Pa
r ish. The f
inancialreporting entity
consists of (a) the prim ary governm ent (parish council),(b) organizations for which the
prilnar
y governm entisf
inancially accountable,and (c)otherorga
n izationsforwhich nature
and signif
icance of dm ir relationship w ith the prim ary governm ent are such thatexclusion
w ould cause the reporting entity'sf
ina
n cialstatem entsto be m isleading orincom plete,
Page 5
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporalion
Certified Public Accountants ~ BusinessConsultanls
Fire Protection D istrictN o.1 ofthe Parish ofSt.M ary
Franklin,Louisiana
NotestotheFinancialStatements(Continued)
G ovennnental A ccounting Standards Board Statem ent N o. 14 established criteria for
determ ining w hich com ponent units should be considered part of the St. M ary Parish
Council for f
inancial reporting purposes. The basic criterion for including a potential
com ponent unitw ithin the reporting entity is f
inancialaccountability. The G A SB has set
forth criteria to be considered in determining f
inancial accountability. ]'his criteria
Appointing avoting m ajority ofan organization'sgoverning body,mad
The ability of the parish council to im pose its w ill on tbat organization
and/or
The potentialforthe organization to provide specif
ic f
inancialbenef
its to or
im pose specif
ic f
inancialburdenson the parish council.
Organizationsforwlf
ich the pa
r ish councildoesnotappointa voting majority but
are f
iscally dependenton the parish council.
O rganizations for w hich the reporting entity f
inancial statem ents w ould be
m isleading if data of the organization is not included because of the nature or
signif
i cance ofthe relationship.
Because the parish councilappointed a governing board,and this board has to accountfor
iscalm atters,the districtw as determ ined to be a com ponentunit of the St.M ary Pa
f
r ish
Council, the f
inancial reporting entity. The accom pa
n ying f
inancial statem ents present
information only on the funds m aintained by the districtmad do notpresentinform ation on
the parish council,the generalgover
n m entservices provided by thatgovernm entalunit,or
the otherpovernm entalunitsthatcom prise the governm entalreporting entity,
C
Fund A ccounting
The districtuses funds and accountgroupsto reporton its f
inancialposition and the results
of its operations. Fund accounting is designed to dem onstrate legalcom pliance and to aid
inancialm auagem entby segregatiug transactions relating to certain governm entfunctions
f
or activities
Page 6
nzerella,Feldm an, Brady, Broussard and Pourciau
A ProfessionalCorporation
Certifk'd Public Accountants ~ BusirlessConstlltants
Fire Protection D istrictN o.l ofthe Parish ofSt.M a
ry
Fra
n klin,Louisia
na
Notesto theFina
n cialStatements(Continued)
A fund is a sepa
r ate accounting entity w ith a self-bala
n cing set of accounts. O n the other
hand,an accountgroup is a f
inmacialreporting device designed to provide accountability for
certain assets and liabilities thatare notrecorded in the funds because they do notdirectly
affectnetexpendable available f
inancialresources.
Funds ofthe districtare classif
ied as govermnentalfunds. G overm nentalfunds accountfor
the districl's general activities, including the collection and disbursem ent of specif
ic or
legally restricted m onies,the acquisition or construction of general f
ixed assets,mid the
servicing ofgenerallong-term debt. Cun'ently,govenm lentalfundsofthe districtinclude:
G eneral Fund--the general operating fund of the district and accounts for al
inancialresources,exceptthose required to be accounted forin otherfunds.
f
D
B asis ofA ccountin
'Fhe accounting and f
inancial reporting treatm ent applied to a fund is determ ined by its
m easurem entfocus. The governm entalfunds a
r e accounted forby using a cur
r entf
inancial
resourcesm easurem entfocus. W ith thism easurem entfocus,only currentassetsand cur
r ent
liabililies a
r e generally included on the balance sheet. Operating statem c,nts ofthese funds
present increases and decreases in net current assets. The lnodif
icd accrual basis of
accounting is used by the governm ental funds. U nder the m odif
ied accr
u al basis of
accoullting,revenues are recognized when susceptible to accrual(i.e.,when they becom e
both m easurable and available). "M easurable"m eansthe a
n aountofthetransaction ca
n be
determ ined and "available" m eans collectible within the current period or soon enough
thereafterto be used to pay liabilitiesofthe currentperiod. The gover
n m entalfundsuse the
follow ing practices in recording revenuesand expenditures:
R evenues
A d valorem taxes are recorded in the year of assessm ent. Interest incom e on
investm ents and on ad valorem taxes are recorded when ear
n ed. Gra
n ts and other
revenue are recorded w hen received.
I:
,xpenditures
Expendituresare recorded w hen the related fund liability isincurred
Page 7
nzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporalion
Cedified I'ublic Accountanls ~ [IttsinessConsultants
Fire Protection D istrictN o.] ofthe Parish ofSt.M ary
Fral~ lin,Louisiana
NotestotheFinancialStatements(Continued)
The D istrictuses tile follow ing budgetpractices
Annually,t
h e Board ofComm issionersadoptsa budgetfortile GeneralFund. The budget
practices include public notice ofthe proposed budgetand a public hearing on the budget.
A ll budgeting appropriations lapse at the end of each yea
r , Total expenditures m ay not
legally exceed appropriations by m ore than 5% . To am end the budget,the board shall
adopt a budget am endm ent in a
n open m eeting to ref
lectsuch change. The GeneralFund
budget is prepared on t
h e m odified accr
u al basis of accounting aud includes original
adopted budgetam ounts and allsubsequentam endm ents. The B oard does notuse a system
ofencum brances,
F
Cash and ('ash Equivalem sand Investm ents
Cash includes am ounts in dem and deposits,interest-bearing dem aud deposits,mid m oney
m arketaccounts. The Fire Protection D istrictN o. 1 of the Pm'ish of St.M ary considers all
highly liquid debtinstrum ents purchased w ith a m aturity ofthree m ont
h s orless to be cash
equivalents. U nder state law ,t
h e district m ay deposit funds in dem mld deposits,interestbearing dem and deposits, m oney m a
r ket accounts, or t
im e deposits w ith state banks
organized under Louisiana law and national banks having their principal off
ices in
Louisiana.
Under state law , t
h e district m ay invest in United States bonds, lreasnr
y notes, or
ccrtif
i('ates. These are classif
ied as investm ents iftheir originalm aturities exceed 90 days;
how ever, if the original m aturities are 90 days or less, they are classif
ied as cash
equiw dents.
G
A d V alorem Taxes R eceivable
Receivables are w ritten off directly to bad debt expense w hen t
h ey are detennincd to be
uncollectible. Bad debt expense under the allow ance m ethod w ould not be m aterially
different.
It
Fixed._
A ssets
Fixed assets are recorded as expenditures at the tim e pr
o 'chased or constructed, and t
he
related assets are reported in the general f
ixed assets account group. Public dolnain or
inf
i'astructures are not capitalized. N o depreciation has been provided on general fixed
assets. A llf
ixed assets are valued atlf
istoricalcostorestim ated costifhistoricalcostis not
available. Prior to Januar
y 1,1990,the St.M ary Parish C ouncilw as governing authority of
h e D istrict,and did notm aintain generalf
t
ixed assetrecords. A s such,generalf
ixed asset
Page 8
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporation
().!)lifted Ptlblic Accotllllanls ~ BusinessConsultants
FireProtection D istrictN o.1 of'
the Parish ofSt.M ary
Franklin,Louisiana
NotestotheFinancialStatements(Continued)
recordshave been com piled by the B oard ofCom m issionersusing estim ated acquisition costs
~ aad_l
.Lqt
)_!).v
D esignaled fund balancesrepresenttentative plans forfuture use off
ina
n cialresources
TotalNlem orandunlColum n on B alance Sheet
The total colunm on lhe com bined balance sheet is captioned "M em orandum Only" to
indicate lhatitis presented only to facilitate f
inanciala
n alysis. D ata in thiscolum n doesnot
present f
inancial position in conformity w ith generally accepted accounting principles.
N eitheris such data com parable to a consolidation.
N ote 2 -Cash and Cash Ef
luivalents
_
At Decem ber 31, 1999, tim District has cash and cash equivalents (book bala
n ces) totaling
$585,055 asfollow s:
$ 584,555
H ibernia B a
nk
Petty C ash
500
$.585~0_55
These deposils are slated atcost,w lf
ich approxim ates m arket. U nder stale law ,these deposits m ust
be secured by federaldepositinsurance orthe pledge of securities owned by the f
iscalagen
t bank.
The m arketvalue ofthe pledged securitiesplusthe federaldepositinsurance m ustatalllim esequal
the am ounton depositw ith the f
iscalagent. These securities are held in the nam e ofthe pledging
iscalagen
f
t batik in a holding orcustodialbank thatism utually acceptable to both parties(GASB
Category 3). AtDecem ber 31, 1999,the districthad the following ba
n k bala
n ce ateach oftile
inancialinstitutions:
f
H ibem ia
B ank
B ank bala
n ce
C ertif
icate ofdq'
~osit
Totalon deposit
FD 1C coverage
Pledged cow :rage
$ 585,219
180.000
765,219
_
(100,000)
(_
732,236)
$..(6go_!z)
Page 9
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporalion
Certified Public Accountants ~ BusinessConsullanls
Fire Protection D istrictN o.Iofthe Parish ofSt.M ary
Franklin,l,ouisi~m a
NotestotheFinancialStatements(Continued)
Even though the pledged securities are considered uncollateralized (Categor
y 3) under the
provisions of G A SB Statem ent N o. 3, Louisiana R evised Statute 39:1229 im poses a statutory
requirelnent oll the custodial bank to advertise and sell the pledged securities w ithin 10 days of
being notif
ied by the districtthatthe f
iscalagenthasfailed to pay deposited fundsupon dem and.
N ote 3 -Levied Taxes
A d valorem ta~:es attach as an enforceable lieu on property as ofJanuar
y 1 ofeach year. D uring the
currentf
iscalyear,taxes w ere levied by the D istrictin O ctober mad w ere billed to the taxpayers in
N ovem ber. Billed taxes are due by D ecem ber 31, becom ing delinquent on Januar
y 1 of the
follow ing yem .
The taxes m'e based o11assessed values determ ined by the Tax A ssessorof St.M ar
y Parish and are
collected by the Shcriff.
For the year ended D ecem ber 31, 1999, taxes w ere levied on property w ith assessed valuations
totaling $7,61!),288 and w ere dedicated asfollows:
Fire Protection D istrictN o.1
ofthe Parish ofSt.M ary
15j. 6n3j!l
~
Totaltaxeslevied were $93,423
N ote 4 -R cceiw ~bles
The follow ing is a sunm aary ofreceivables atD ecem ber31,1999
C lass ofreccivables
A d valorem {axes
G eneralFund
$
A ccrued intereslreceivable
Total
80,694
80
Page 10
nzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporation
Certified Public Accotlntants I BusinessConsullaats
Fire Protection D istrictN o.1 ofthe Parish ofSt.M ary
t,
'ranklin,Louisi~m a
NolestotheFinancialStatements(Continued)
N ote 5 -Chant,es in G eneralFixed A ssets
A sunm lary ofchangesin generalf
ixed assets follow s
Baildings
Equipm entand furniture
Land and hnprovem enls
Tota
B alance
January l,
1999
A dditions
I)eductions
B alance
D ecem ber 31,
1999
$ 30,000
$
$
$
197,895
79,671
~;307~566
0
0
0
0
197,895
79~671
0
L __3_O_L~66
0
0
$
_9..
$-
30,000
_
Page 11
nzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporallon
Certified Public Accountants ~ BusinessConsultants
Supplem entary Inform ation
lir
a
|Ezz
!
m
~
-mm~
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporat
ion
Page 12
Fire Protection D istrictN o.1ofthe
Parish ofSt.M ary
Franklin,Louisiana
G overnm entalFund -G eneralFund
Schedule ofExpenditures
Com pared to Budget(GAAP Basis)
Forthe Y earEnded D ecem ber31,1999
V A RIAN CE FA V O RA BLE
A CTU A L
EX PEN I)ITU ItES
C urrelit
G eneralgovernm ent
B ank Charges
D ues
Electric
]nsurance
M iscellaneous
O ffice Expense
A ssessor'sPension
"relepbone
ProfessionalFees
O utside Services
D irectors'Fees
$
Totalgeneralgoverm nent
Public safety
Com m unication
G roundsmid Buildings
M aintenance
Prevention Services
Public Safety Equipm ent
Tzaining
Tr
a cksand Pum psM aintenmlce
W aterSupply
ltealth and Safety
Totallm blic safety
C apitaloutlay
TOTAL EXI'ENDITURES
_ _
100
$
[UN FAVORABLE
70
505
64
415
969
3O
600
90O
5,000
1,000
1,000
3,500
1,200
3,000
9,000
1,800
95
836
4,585
31
1,047
3,448
1,482
2,719
9,000
1.620
~ _100
24,89_3
2,207
2,000
208
1,792
3,500
0
2,500
3,000
2,000
1,500
1,000
2,589
500
1,450
0
1,500
911
0
0
1,050
3,000
500
1,500
1.000
15.500
6,247
9.253
223.000
0
223,000
L 265~60
~
(47)
52
(282)
281
0
180
(500)
_ __
~=3
~114~
~
234~_
46.Q
See A ccountants'C om pilation R eport
Page 13
Inzerella,Feldm an,Brady, Broussard and Pourciat.
A ProfessionalCorporation
Ceoified Public A(counlanls ~ BusinessConsultanls
Fire Protection D istrictN o.1 ofthe
Parish ofSt.M ary
Franklin,Louisimia
Supplem entalInform ation Schedule
Forthe Y earEnded D ecem ber31,1999
Com pensation Paid Bor
e d M em bers
The schedule of com pensation paid board m em bers is presented in com plim~ce w ith H ouse
Concurrent R esolution N o.54 of the 1979 session of the Louisioaaa Legislature. M em bers ofthe
governing boards of f
ire protection districts m ay be paid a per diem of thir(y dollars for attending
m cctings of the board, not to exceed tw o m eetings in any one calendar m onth, as provided by
Section 1948 ofTi(le 40 ofthe Louisiana Revised Statute of 1950,asmncnded.
Section 1948 ofTitle 40 ofthe Louisiana Revised Statute of 1950,asam ended,also providesthatif
a m em ber is elected secretary or treasurer or secrctm2c-treasurer of the board, he m ay be
com pensated ~)dditionally forsuch off
ice.
See A ccountants'Com pilation Report
i
Page 14
nzerella,Feldm an,Brady,Broussard and Pourciau
A Prof(!ssionalCorporation
Certifiod I'ublic Accounlanls ~ BusinessConsultants
Fire Protection D istrictN o.1 ofthe
Parish ofSt.M a
ry
Franklin,Louisiana
Schedule ofCom pensation Paid Board M em bers
Forthe Y earEnded I)ecem ber31,1999
C O M PEN SA TIO N PA ll) I"O B O A R D M EM B EP,S
$ 360
P.obela A uerbach
I~
.ichard Legnon
N icky B egtmud
H azelA nderson
D onna Schottest
330
360
240
330
SL 6
_ZQ
C O M PEN SA TIO N PA 1D TO SECRE TA R Y
~6~0o0
R obcrtA ucrbach
C O M I)EN SA TIO N PA Il) TO TR EA SU RE R
R ichard Legnota
See A ccountants'C om pilation R eport
il
Page 15
nzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporalion
Celtified Public Accountants ~ BusinessConsultants
A ttestation R epm as
Page 16
nzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporation
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporation
(~erLified ~~ublic Accounlanls ~ Business Consultants
(,regory J.Inzerella,CPA
M IIM [IER.
q
AM ERICAN INS [IIU'I[ O I
CE,
qTIFIfD PU BLIC ACCO UN1AN [S
B~ll).
~la M .reldm an,M BA,C I'A
[ri( J.Broussar(I,(PA
J.DaviclBrady,CPA
Julie W .I'ourciau,CPA
IO UISIANA SO CIE'IY O F
CEI~TIFIED PUBIIC ACf O UN]AN]S
lina B.Viator.C PA
IndependentA ccountants'R eport
on A pplying A greed-Upon Procedures
To the Com m issionersofFire Protection
D istrictN o.1 ofthe Pa
r ish ofSt.M ary
W e have perfbrm ed the procedures included in the Louisiana Governm ent A udit G uide and
enum erated below ,w hich w ere agreed to by the m a
n agem ent of Fire Protection D istrictN o. 1 of
the Parish of St.M ary and the Legislative A uditor,State ofLouisiana,solely to assislthe users in
evaluating m anagem ent's assertions aboutFire Protection D istrictN o.1 ofthe Parish ofSt.M ary's
com pliance w ith certain law s and regulationsduring the year ended D ecem ber31,1999 included in
the accompa
n ying LouisianaAttestation Questionnaire. Thisagreed-upon proceduresengagem ent
w as perform ed in accordance w ith sta
n dards established by the A m ericm~ Institute of Certif
i ed
Public A ccountants. The suf
i ciency ofthese procedures is solely the responsibility & the specif
f
ied
users of the report. C onsequently, w e m ake no representation regarding the suf
i ciency of the
f
procedures described below either for the purpose for w hich this repor
t has bee11 requested or for
any otherpurpose.
Public Bid Law
Selectallexpenditures m ade during the year for m aterials a
n d supplies exceeding $15,000,
1.
or public w oJks exceeding $100,000, and determ ine whether such pu
r chases were m ade in
accorda
n cewith LSA-RS 38:2211-2251(thepublicbid law).
N o expenditures w ere m ade during the year for m aterials and
suppliesexceeding $15,000.
Page 17
~()5 [wellly Arpel~lRoad ~ P.O .Bo>:9408 ~ New Iberia,LA 70562-9408 ~(337)364-3866 ~ Fax (337)364-3872 ~if([email protected]
To the C om m issioners ofFire Protection
D istrictN o.1 oftl~e Parish ofSt.M ary
CodeofEthicsforPublicOff
i cialsand PublicEmployees
2.
Oblain f
i'om m a
n agem enta listoflhe im m ediate fam ily m em bers ofeacllboard m em beras
def
ined by LSA-RS 42:1101-1124 (thecode ofethics),and alistofoutsidebusinessinterestsofall
board m em ber'sand em ployees,asw ellastheirim m ediate fam ilies.
Ma
n agem ent provided us w ith the required listincluding the noted
inform ation.
3.
O btain f
i'om m a
n agem ent a listing of all em ployees paid during the period under
exam ination.
Ma
n agem Ent provided us w ith the required list. ThEir w ere no
em ployees.
4.
D eterm ine w hether may of those em ployees included in the listing obtained f
i'om
ma
n agelnent in agreed-upon procedure (3) were also included on the listing obtained f
iom
m anagem entin agreed-upa
n procedure(2)asim mediatefam ily m em bers.
Asnoted in agreed-upon procedure(3),there wereno employees
Budgeting
O btained a copy ofthe legally adopted budgetand alla
n aendm ents.
Ma
n agem ent provided us w ith a copy of the original budget. N o
am endm entsw ere m ade to the budgetduring the year.
6.
Trace the budgetadoption and am eladm en~.sIo the m inute book.
W E traced the adoption of the original budget to the m inutes of a
m eeting held on D ecem ber23,1998 w hich indicated thatthe budget
had been adopted by the com m issioners of Fire Protection D istrict
N o. 1 of the Parish of St. M m3' by a una
n im ous vote. N o
am endm entsw ere m ade to the budgetduring theyear.
Page 18
Inzerella,Feldm an,Brady,Broussard and Pourciau
A Prol'essionalCorporalion
Certified Public Accountants ~ BusinessConsultants
To the Cotm nissioncrs ofFire Protection
D istrictN o.1 ofthe Parish ofSt.M alT
7.
Com pare the revenues and expenditures of the f
inal budget to actual revenues and
expenditures to determ ine if actual reva
l m es or expenditm 'es exceed budgeted a
n m unts by m ore
than 5% .
W e com pa
l 'ed the revenues and expenditures of the f
inal budget to
aclualrevenues and expenditures. A clualrevenues and expenditures
foltl~e yeardid notexceed budgeted a
l nounts by m ore than 5% .
A ccounting and Reporting
Random ly select6 disbursem entsm ade during the period underexam ination a
l ld
(a)
Iracepaym entsto supporting docum entation asto properam ountmid payee
W e cxalnined supporting docum entation for each ofthe six selected
disbursem ents and found that paym ent w as for the proper m nonnt
and m ade to the correctpayee.
(b)
dclerm ine if paym ents w ere properly coded to tim correct f
ir
ed a
l ad generalledger
account,and:
The paym ents w ere properly coded to the correct fund and general
ledgeraccount.
(c)
delerm inewhetherpaym entsreceived approvalfrom properauthorities
Each of the disbursem ents w ere traced to the district's m inute book
w here lhey w ere approved by the f
if
llcom m ission.
9.
M eetings
Exam ine evidence indicating that agendas for m eetings recorded in lhe m inute book w ere
posted oradvertised asrequired by LSA-RS 42:1through 42:12 (theopen m eetingslaw).
Page l9
nzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporation
Ce~lifiod Public Accountants ~ BusinessConsultanls
To the Com m issioners ofFire Protection
D islrictN o.1 ofthe Parish ofSt.M ary
Fire Protection D istrict N o. 1 of the Parish of St M ary is only
required to post a notice of each m eeting oJ]d f
ile accom panying
agenda on the door of the district's office building. A lthough
nlanagem enthas asserted thatsuch docm nents w ere properly posted,
w c could f
lied no evidence supporting such assertion other than an
unm arked copy ofthe notices and agendas.
.
D ebt
10. Exam ine bank deposits for the period under exmnination and determ ine w hether may such
depositsappearto be proceeds ofba~ks loans,bonds, orlike indebtedness.
W e inspected copies of all bank deposit slips for the period under
exam ination and noted no depositsw hich appeared to be proceedsof
bank loans,bonds,orlike indeN edness
.
Advances a~2d Bonuses
11. Exam ine payrollrecords and m inutes forthe yearto detem ~ine w helherany paym ents have
been m ade to em ployeesw hich m ay constitute bonuses, advm~ce,orgifts.
A reading of the m inutes of the district for the year indicated no
approval for the paym ents noted. A s noted in agreed-upon
procedure (3),there were no payrollrecords which would indicate
paym ents to em ployees w hich w ould constitute bonuses,advances,
orgifts.
ib
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporalion
Celtified Publk:Accountanls ~ BusinessConsultants
Page 20
To the Com m issioncrsofFire Protection
D istrictN o.I ofthe Parish of Sl.M ary
This report is intended solely for the use of m mlagem ent of Fire Protection D istrictN o. 1 of the
Parish ofSt.M ary and the Legislative A uditor,State ofLouisiana,and should notbe used by those
w ho have notagreed to the proceduresand taken responsibility forthe suff
iciency ofthe procedures
for their ptuo~oses, ttow cver,this report is a m atter of public record and its distribution is not
lim ited.
IN ZERELLA ,FELD M A N ,BRA D Y ,
BR O U SSA RD AN D PO U R CIAU
CERTIFIED PU BLIC A CCO U N TA N TS
June 27,200(
Page 21
Inzerella,Feldm an,Brady,Broussard and Pourciau
A ProfessionalCorporallon
Certifiod Public Accountants ~ Businc,ssConsullal~ts
LO U ISIA NA ATTESTATIO N Q UESTIO NNA IRE
(ForAttestation Engagem ents ofGovernm ent}
~
0~
.
,
'Dnle Transm illed
ll~F~o re l la , [~e
(Audilofs
12- 3 1-9 9
In connection with yourcom pilation ofourf
inancialstatem erds aso|[dateland forthe yearthen ended
and as required by Louisiana R evised Slatule 24:513 and the Louisiana G overnm e,
'f
la!A ~,'ditG uide, w e
m ake Ihe follow ing representations to you. W e acceptlullresponsibttky totoureornpf
iance w ith Ihe
follow ing law s and legulalion and Ihe inlernalcontrols overcom pliance w ith such law s end regulalions
W e have evalualed ourcom pliance w fh the (ollow il~g law s and regulations priorto m aking these
.
represenlalions.
0 3 -0 6 --20 0 0
These representations are based on the inform ation available to us as ot (date of
com pletion/tepeesetf
latior,s),
Public B id Law
Iis Irue Ihatw e have com plied w ill) Ihe public bid law , LSA-RS Title 38:2212,and,w here applicable, Ihe
egulations ofthe D ivision ofA dm inistration,S tate P urchasing O ltice
..
Yes[7"] No ( ]
C ode of Elhics for P ublic O fficials and P ublic En]ployees
tis true It)atno em ployees orofficials have accepted a~ylhing o!value, w hetherm the t
'orm ofa service
oan,orprom ise,f
lor
a anyone thatwould conslitule a violation ofLSA-RS 42:1101-1124/
Yes[,/] No t ]
IIis b'ue Ihatno m em berofthe im m ediate fam ily ofany m em berofthe governing aulhi
3rily, orthe chief
execulive ofthe gover
n m entalenlily,has been em ployed by the governm enlalenlity afterA pril1, 1980
undercircum stances thaiw ould conslilute a violation ofLSA-R S 42:1119
/
Yes[~"] No[ I
W e have com plied with the state budgel#lg requirem ents oftile LocalG overnm entBudgetAct(LSA-RS
39:1301-14)orthe budgetrequirem ents olLSA-RS 39:34,
/
Yes[~/'] No [ ]
Pagc 22
Inzerella,Fe|dm an,Brady,Broussard and Pourciau
A ProfessionalCorporalion
Certified Public Accauntants ~ BusinessConsuhants
Account
ing and Reporting
Allnon-exem p(governm entalrecords are availabte as a public record end have been retained tot at
leastthreeyears,asrequired byLSA-RS 44:1,44:7.44:31,and 44:36.
/
Yes[-I/] No t ]
W e have filed ourannua financialstatem ents in accordance w ith LSA -R S 24:514.33;463.and/or39:92
as applicable
Yes ~
,/]]'N
o
W e have had curfinancialstalem ents audited orcom piled in accordance w ith LSA-R~ 2/4:513
Yes[..
/']No [
M eetings
W e have com plied w ith the provisions oftile O pen M eetings Law,provided in RS 42:1 th/ough 42:12
Yes[,,
/] No ( ]
D ebt
Itis trtJe w e have notincurred any indebtedness,otherthan creditfor90 days orless to m ake purchases
it',the ordinary course ofadm inistration,norhave w e entered into any lease-purchase agreem ents,
w ithoutthe approva~ofthe S tate Bored C om n~,ission,as plovided by Article V II,S ection 8 ofthe 1974
Louisiana C onstitution,A dicle V l,Section 33 ofthe 1974 Louisiana Constitution,and LSA -R S
39:1410 60- 1410.65.
/
Yes[A No[ ]
A dvances and B onusea
Itis true w e have notadvanced w ages or salaries o em ployees orpaid bonuses in violation ofA dicle
V II.Section 14 ofthe 1974 Louisiana Constitution LSA-RS 14:138,and AG opinion 79-7/29.
Yes[.
4/) No t )
W e have disclosed to you allknow n noncom pliance ofthe foregoing law s and regulations,as w ellas any
contradictions to the foregoing representationS. W e have m ade available to you docum entation relating
1o the '
ioregoing ~aw s and regulations.
W e have provided you w ith any com nlurf
icatiorls from regulatory agencies orothersources concer
n ing
any possible noncom pliance w ith the foregoing law s and regulations,including any com m unications
received betw een the end ofthe period underexam ination end the issuance ofthis report. W e
acknow ledge ourresponsibility to disclose to you any know n noncom pliance w hich m aY occur
D ate
D ate
Date
Page 23
Inzerella,Feldm al~,Brady,Broussard and Pourciau
A professionalCorporat
ion
Cerlifk'd Public A((ountanls ~ [:
;usinessConsultants