CAMERON I R C TION DIP STA RR IS CH TN OE .RE 5A ANNU DA EL CEF MI BN EA RNC 3I ]A ,l,R 20E 0P 0ORT U n d e r p r o v s i i o n s o f i f f t : ~ e o l w t h ~ ] e r p , ~ r t I ~ . a p u l b c i d o c u m n r t l . A c p o y ~ ( f h t e u l , x, I , . ? , , : b : t ~ ~ ! : z u : ~ ; , < i ~ d t t h e e n , t i / , e n d c : , l : ! : s p p , o , ! ; r n e t p u M i c o , ~ : [ : ~ s ! . l h e i e p o tt l i s ~ \ ~ a , l ~ U l " o f r p t } f b c i < % 9 e c i t O h O t t i < ~ : { ; , o t no t f o i r s t w t i o t { . , . r , i v . h c e i ao pu pg oe r p[ if r ac ee t ,i ao tf td h: e~ oI fe i2 f c! cl o: fi ti h: eA pu ad r s i t l c e l l k o f c o o r R ~ ~ , o s o P/_t. COM PO N U ] ( ME BN IT NE DN] ST TAaF T' EN MA EN NC T] SAL -S OT VA ET RE VM IE EN WT)S CC oO m ab ni dne ad ccb oa ul ntnc ge ros uh peet Com b i n e d s t a t e m e n t o f r e v e n u e s ea xJ pa en nc de iturg eo sv ,er an nm den ct ha al ngf eu snd in, fpue nd t y Cob m ba i n e d s t a t e m e n t of r e v e n u e , e x p e n d i t u r e s , a n d c h a n g e s Js n f nn dd b l a n c e s b u d g e t G ( A A P b a s i s )u a a c t u a l g o v e r n m e n t a l f u n d t y p e Notestofinancialstatements Schedule o m p e n s a t ]2 ]NC D F P , E N D E N ~ionofBoardMembers A P P , ] Y ] N G Marlagement'sScheduleofPriorYearFindings2 ] 17 8 E1330TT&ASSOCIATES,INC. AP]r f o n ion P . O . B o x 1 2 87 ,o ee ss e vs ii ln ca ,l LA oc uc so i iu an nt ai 7g 4C 1 9o 6u -~ 1o 2r 8a 7t ( 3 2 1 2 3 W.Mi che alI ll i oll i ,C A ' I )3 8~ 55 15 F3 x7 a 2 99 3 2 9 5 Ba om ae rr don ofPa Cr oi mmsh isR se ic or ne ea rt sJon C ] a o J] o ra p p te ]i Jh st tv ee dcc im nNp te hd et th ae ba lc ec om fpa cny oi nn tg eng te sn ,e oe f] tu hr eoDs Ce ae mf e~n re oa nnci Pa a,l ris st ha }, eme < en rt es at, os n D s r i t o . 5 a s a n d f o r t e y a r n d e d e c m 3 ] 2 0 0 a d lJa h e a c c o m p a n y J n g s u p p l e m e n t a r y Jh n fo o re m a t ip o n , as ]y J sb t er d i ns t h e0 t abn ] e o ~ c o n t e n t s , w h i c h J s p r e se n t e d f r s u p l e m e n t a r a n a ] y s J p u r p o s e s , J a c c o r d a n c e w i t h t h e S t a t e m e n t s o n S t a n d a r d s f o r A c c o u n t i n g a n d R e v S en w S e r v J c e s i s s u e d b y t h e A m e r J c a n I n s t J t u t e o f C e r t i f J e d P u b ] J c A c c o u n t a n t s . A c o m p J ] a t J o n i s l J m J t e d t o p r e s e n t i n g s t a t e m e n t s a n d s u p p ] e m e n t a r y s c h e d u l e s t h e r e p r e s e n t a t i o n o f m a n a g e m e n t . t h a c c o : m p a n y J n g f j n a n c J a ] s t a t e m e n t s a n d , a c c o r d i n g ] y , ae D opinionoranyotherformofassuranceonthem. 0une2],2 COM ' (CP OO MN BEN IT NEDUN] S] TI ATF EIN MA ENN TC SIAl -,OS VTA ET RE VIM EE WNT )S COMBINEDC BA AM LAER NO CN EP SA HR EI ES TeH -RE AC LeR LEA FT Uf N,O DN TD YI PS ET SR] AC NTDN AO CC. O5 UNTGROUP D e m b 3 1 Gc o e r nr m e n t a ]2000A c c o u n t Fv u n d T y p e G r o u p _ < Gen e r a l G e n e r a ] dum Fund FixedAssetsMem Oo nr :a . ] Zr )l C a s h a n d c a s h e q u i v a l e n t s $ 4 6 , 6 4 4 $ 4 6 , 6 45 4 R e ; c e S ~ a b ] e s ( N o t e 2 ) 4 7 , 3 8 5 4 7 , 3 Fixedassets(Note3) 499,648 8 Totalassets ~94,029 ]. ]AB]], ]T]ESAN[ ]FUNDEQU]TY $ 97 Total]JabJ]JtJes ].658 Fun : Ud nu rb ea s] ea rn vgc ee dat -n d e s ~ n ed 92.371 2.37] Tof Lu an ]d]e Jq au bi Jt ]y JtJesand $9 94,029 3 ~4 _99,648 ~ %593~677 $], 9? 7 ]_ ,h 6~ 58 499,648 499,648 ,3 499.648 _. 59 ~2. 0]] 9 $499, . _648 _ $593,6" !7 C E R ON P ARI S H RE C R EA T IP ON DI T IC NO . RA EM VG E N E S , X P E ] T U S A N CS HR A GT E S N E A FO oV rUE tR hNM eEE YN eT aAL rND EF nU dND eR dET DY e,E ceG mD bE eN rR 3N 1L ,FU 2N 0I 0D 0 T a x e sg ( N or teme 2)ta] ] n t e r ] n t e eo sv %e C s fon rsn ervices Oh ta hr egr re Eu xr p e n d J t r ess:andmaintenance C r e n t : O p e r a tu i o S a l a r i e s B o a r d m en ma bn ed rr pe el rat de id emexpenses F o o d , ] G s s o n s l ] v J s c e 2 ] a Capitaloun te lo au ys( Note3) $50 3, ,] 92 09 9 29 , ] 2 ] 5 ~J6J 31 9, ,2 8 9 3 3 8 46 9 ) [ 3 ,0 8 9 7 2 8, ,8 58 82 33 Ex d ec fe rs ee vx e( ne uf ei sc o v es r p e r d l Ji te un rc ey s Fundbalance,beginningofyear 00,43b _] CA MERO NRPA REI S HER CRE A T I ONTUD f ST R I C NO . ST N U SE ,E X PA E N D R E S , A NTD D C H AU N5GESIN FA UT NE DME BN AT L N C E GoA OO VF E* Rh NeE MV ENB TU ArD LG UE Ne( DG TA YP Pcf EB -A GS EJ NrS E) RAA LN F0 UA NC DT F r t Y e a EFT n d d D e e m b e 3 ] ,2 0 0Al,Fa ar vJ oa rn ae be l] eBudqet$ Ac u a l IUV n f e ) ReT v e nte u e s :N a x s ( o t e 2 ) 5t 0 , ] 2 9 $av (o 3r ,a 8(b 7 ] ) ] n e r g o v e r n m e n t a ] I n t e r e s t 4 , 0 0 0 3 , 9 0 9 9 1 ) Ct hhae rr gesforservices 22,~ 80 20 5 29,]25] 6,21 9 6 O .~) 9 Totalrevenues 80,925 83,]64 . Eu xr p e n d J t u re s: C r e n t : O p e r a t i o n a n d m a i n t e n a n c e 3 9 , 5 5 0 3 9 , 8 9 3 S a l a r i e s a n d r e l a t e d e x p e n s e s 3 0 , ] 5 0 3 ] , 2 6 8 B o a r d emberperdiem 2,6 0 0 48 9 0 F o o d 3, 0 9 ] e , s s o nm s 3 0 0 2 3 ] l 'aM ( pJ Js tc ae ]] oa ur te lo au ys(Note3) 7.2 25 50 07 8, ~8 58 82 3 8 0 ] 0 0 9 % ~ Z 2 8 Eo x c e s s ( d e f i c i e n c y ~ ~ e v e n u e s overexpenditures ] 8 2 5 ( 8 , 0 6 8,889 00,G35 4) ( ~]O],260~ __ $ 9_ 2, .A7_ ]~_~SL[ S89 CAMERON NOT PE AS RIT S H R E C R E AI T O D S TM RE IN CT TSNO.5 DO ecF eI mN bA eN rC 3AI 3L ,NS 2T 0AI 0T 0E NOTEi SU M M A R Y OF S I G N IF I C AiN T A C C O UN T IN GpP O L ] C ] ES T h e C a m e r o n P a r i s h P o l c e J u r y i s a o l i t i c on of t h S t a t e o f, L o u i s i a n a .m C amn e r o n P a r i s h P o la il cd es Jb ud ri yv ii si r e pe o r t i n g e n ti t y f o r C a e r o P a r is h a s de f i n e bu y N C G As S t a t e m e n t 3 ( D e f i n i n g t h e G o v e r n m e n t a l R e p n tt yh )e. is nta Ab pl ri is lhe od ft ]h 9e 84G,ov te hr enmFe in nt aa nl ciA ac lcAou cn ct oi un ng tiS nt gao Fr ot ui nn dg atF i. ot ni e n d a r d s B o a r d ( G A S B ) t o p rg o ut l g a t e gs e ei r a y a c c e p t e d a c c,i ov ui n t ie n g p r n p s a n d r e p r t i s a n a r d w t hl r e s p c t o a c t a t r a n s a c t i o nn om f s t ad t e nn d l o cl a l g oe v et r n m e n t s it ni Ns o v en md bJ ec rJ o] fe ] 9 84 , t ho e G B s u e d a c d f i c t i o n o g o v t a c c o u n t i n g a nS d f i ns a n ca i a l r e pi o r ta i n g s t a n d a r d.e sr .n Thn ia sl c o d i f i c a t i oA n i si r e c o g n iz eo d a s g e n e r a l lf y a c c e p tm ee d a c counting p r i n c i p l e s f o r s t a t e a n d l o c a l g o v e r n m e n t s C m e rp o n P a r h R r a t i o n D s t r is ch t N ol 5 t ( h e " D i t r i t " ) s a f i d y Ga Ac So Bm co on de in ft ii cu as ti it oe nc Se eC ca tm ie or non 2ui ]P 0a 0r .i Ta hP eo D. ic se tz rJ iu cr ty wa a]s ss ce rf ec ain te ed db bi y t h e C a m e r o n Pn a r i s ho P o l i c e J r y a u t h o r i e d b y , o u J s i a n a R e v i s e d S t a t u t e 3 8: 1 7 5 ] . T h e D is s t r i c t J s g o v e r n e d b y a bo a rd o f f i v e c o m m i s s i o n e r s a p p o i n t e d b y C a m e r o n P a r i s h P o l i c e J u a n d J s a u t h o r i z e d t o c o n s t r u c t , m a i n t a i n a n d o p e r a t e t h e specifiedrecreationsystemwithintheDistrict. ry T h e a m e ro op n P at r i sh R e cr eu a td i o n D i s tw rh i c t Ny o. 5m i s o r g a nJ z e d n d e r a e d o n a n a s i s r e b a se p ar at ee s e l f b a l a,C na c i n s e t o f a c c o ntf s ( Gb e n e r a Fe u n d i s a i i t r i sf ia u rh ea vt epnc uo em sp as ne dg ei xt ps en]a ds is te ut rs e, su .l Tb hi el git ei ne es r] a,t ]f fn ud n) de au ci cti oy u, nn tt sa fn ord t h e r o c e e d s o a ] r e v e n u e s o u r ce s t h a a r e uq t i l z e d to o p e r a t e t h e r e c r e a t i o n d i s t r i c t . B.F I X E D A S S I ; I T S A N D I O , N G T E R M I I . A B I ] f , T ] E S i x] e d a s s e s u s es d n go v ec ro n m e n te a l fu n dn t y p e o p e r a t io n sx e n e fi x e d a e )i a e a c n t h e G e e r a F i A( s s e tFr sa A c c o u n tut Gs rs o u pt , a nw dr a r ru e c o rd d ef do ar si e xt p e n d i t u r e s] i n te hd e gg o v e r n m n t l f n d t y p s h e p u r c h a s d . P b l i c d mn a i o n f r te r u ca t u r r e ne o t a pn ie t a i z e d .e du e r e c i ao t i o nn h ar s b o d r x e s ] e sie te an ta ep dsr av ti he id se to osn ra ig ce an le ca o] stcf .i Dd ol na as ts ee dt f. iN xo eA d] ap sf si ex te sd aa rs es st tas ta ey de CO AT MES ROT NOPF AI RN IN SC HI RA EL CS RET AA TT IM ONE DT fST( RC fO CT TI NN OU .D N E A E N S N E C] GNIFICANTACCOUNTINGPOLICfEf C o n t Jn u e dLONSI F I X E D A S S E T S A N D G T E R M L I A B ] L I T I E S ( C o n t i n u e ddonated. a t he i r s t m a e d f ir m ar ke ti v a lu eso t h ecd te Tt h i s a c c ue n ti g rt o u p ia s no tf a " n d In ti i s oa n e rt n o n i s e n t t mw et ah sg ut rh ee mo em le ta ou fr rm ee sn ut to sf fi oa pn ecf ru aa tl i" op n.o s.i To hn ern eo ac rw ei nhe odt lh oe ngly -term ob l i a t i o nr s a t D e c e mlb e ro3 ], 2 0 0 0 . B a s i s o f a c c o u n t i n g r e f e r s t o w h e n r e v e n u e s a n d e x p e n d i t u o r e x p e n s e s a r e r e c o g n i z e d J n t h e a c c o u n t s a n d r e p o r t e d ir ne t h e f i n a n c i a l s t a t e m e n t s . B a s i s o f a c c o u n t i n g r e l a t e s t ts he te ia ms iu nr gem oe fnt thf eoc mu es asa up rp el mi ee nd t. smade,regardlessofthe o m bre ac so ir sdi on fgar ce cv oe un nu te is ngan ud sie nx gpe tn hd eitfu or le ls ow:ingpracticesin R e Ae dv vN a~ ]e oes r. emtaxesarerecordedJntheyearthetaxesare a s se s s d I Sn ut be sr te anst tv ii an lc lo ym ae ]i ]s or te hc eo rrd re ed vt ew nh ue en s.t ah re ei rn ec co om re dei dswa hv ea nil ta hb el ye b e c o m e a a i l a be l to t h e D i s r i c t ~' x_p . _ endiZ_u<_ 9 T a mie r on P r Re cr a tcio n fh oe llC o w n g bu da g ei t ash r p r ae c t e : A n n u a l y t e Dy i s t r c ti a d oe p t s a bn u d e t a s a a d ce ov rai pc ae rl Jf so or nh oo fn br uo dl gmi eo tf ar ne dv an cu te us ala id sge ix np ce ln us de es dm.a wn iA tg hem te hn e< a e c o u r p a n y i nc g st t a t e e nt s . C AT M RON P AR IA SH RE CR EATT IO ND ISTR I TI NOU .D 5. N EE S T O F f CC O NOTE]--SU~ MO M A Y O F S fN GNN IC FI fA CL ANS TTA ACE CM OE UN NT TS ING( PN OT I,IN CfE ES' C oR n t i n ue d E . C A S H A N D C A S H E Q U I V A L E N T S C a s h 5 n c u d e s a m u n t s J pe e t t y c as h ,d e m ae n d d e p o s i s , e d Cin at se hr es qt u] ib ve aa lr ei nn tg so ie nm cma ln ud dn ed ap mo os uS ntt s, Ja nn td im mo en dy epm oa sr ik te st ,ta wc ic to hunts m a t u r S t J e s o f t r e e o n t h s o f ]s e s s . A t D e c e m b e r 3 ] ,h 2 0 0 0 , t h e e a r r y f n g a m4 o u n t o f t h e D i s t r i c a s h a n d c a s h e q u S v a ] e n t s w a s $ 4 6 , 6 4 , i n c l u d i n g $ 9 2 7 Jc nt p e t t y c a s h , a n d t h e b a n k b a l a n c e w a s $ 5 2 , 4 9 2 . T h e s e d p o' ss Sis are5u}}ycoveredbyfederaldepositoryinsurance. e G . A C C OU N T S R ECsEI VA BL F, WR IT ESO FFoM ET} le Dicywhereinany T h D ~ s r i c t h a ce c o u n tt t h a t ia st' da ed eo mp et de uc na cJ ow lr let ce tf io bf lf esp io sl we rib te te en nd oe fe fme dd irectly w h e n t h e a c c o u n s e o } }d e t o n e f r t h av u n s u c c e s s f u l . H.TOTAl,COI, UMNSONCOMBINEDSTATEMENTS-OVERVIEW T o t a l c o l u m n s o n t h e c o m b i n e d s t a t e m e n t s o v e r v i e w a re e c a p t i o n e d M e m o r a n d u m O n } y t o i n d S c a t e t h a t t h e y a r e p s e n t o n l y t fe a ce i l i t a t e fc ~n a n c i a f a~ n an l, y s i s . Ds a t af ~ n tr h e s er c o l u me nd s d o n o t pr s t f i n a n ia l p i t o r e u l t o o phe t i on o r c h a n g eo s n fn J n a n c J a p o s i to ]s o n J c o n fs o r m t y w i t ga e n a, l l y a o h a o rc ac be lp et td oJ ac cc ou nn st oi ln ig d] ap tr ii on nc .i ]e ns t. en rt fN ue ni dt ee ]r ]S m5 J.s nas tu Sc onh sd ht aa ver ec nm op tab e e n me a d ea Jn t h e a g g r e g a t ip ol n o f h i s d a t a O T Ei2 -R E C EI V AB L ES R e c v a e s a t D e e m e r 3 ] , 0 o n t. ofT a d v a] o eml t a x es r e ce e S v ab b } e . A d vc a ] ob r e t a x e2 s a0 t tc a c hs ais s n f o r e ar b } J e n o n p r o p el r t y a s o f J n u ar y o f0 e a c h ye a e t o t h e t a x p a y e r s J na N om v e m b] e . B f ] tr aa xn eu se bx ee cs omc er d] ee }e Jv ri qe l ud ec lm r t o n J a n u a r y ] o f t i v e n ea s f r oa m a d v a ] o y taxesarebudgeteh de 5f no tll ho ew yn erg arye ba iJr l. le ed dR.e NC OAM TEE SRO TNOP FA IR NIS ANH CIR AEC LR SE TA ATI TO EMN ENDi TS STR CiC ( OT NTIN NOU. ED5 ) T EC2 -R F C , E] V A B L E SSh( , C o n t i nu e T h e a m e r o n P a r i s h e r i f f b i l l s a n d c o l l e c t s p r o p ee rs ts yor tao xf es u s J n 9 t h e a s s e s s e d v a l u e s d e t e r m i n e d b y t h e t a x a s s CameronParish. T ol tl ae lct ti a xn es sam leo vu in et ded wet roe$ $5 50 0, ,] 22 09 9.for Tot th aely ae da jurse tn md ee nd tsDe ac ne dmber c o o 3 0 N] OT, E20 36 -) -C.} ]ANGESINGENERALFIXEDASSETS ]e " ha ' erfe on ld le od wiD ne gce im sbe ars3 u] mm,a2 l r0 y00 o: fchangesJr lfixedassetsforthe y Rt eat l F fu ir xn ti ut ru er se ,, p m e r l t& $ Ba2 ]/ a3 n] e/ e9 ,9 $E 3s 98a ,7e 88 e $gu9J 2 , 2 7 7 49] AD] d d J t J o n s 8 , 5 8 3 8, ,0 56 8[ 3) e ] e t J o r s J Ha ] a n c e , ]2/3]/00~39S,788 q ~A ]0A,860 mq4~~,648 N OT E4 --P EN SIO NeP LAN T sh oe ciD ai lst sr ei cc ut rid to y.s T t e p v s s f e th oe rs tb sJ ,s tr hJ ec ft tnJ os rr dx mo as ge ede at no dl da er si to ru u, ca tr ii os nk ot fo aa s) so es ts ss ,r el ra rt oe rd st ao nde o r J a i o n s , i u i eas o p o y e s d n u d i D i s ts r i c t a r rj i e s o rt J c e a r cm J ] ie n s u ai nn c aa s or u tl l i n da it ne ts h. ealTh f o l t d i d t x e os m m er r c i co o] ve] rw ai gr elgc ft oa rb ae n. yc oS fe tt h] ee pa ac sl ta tm hs rr eed fe in sco ale yec ae rd se.c AT ME ES ROT NOF PI AN RIA SN HC REL CRS EA ATT IE OM NN DT IS ST( RIO CN TT NO. 5 NCO IA T E C IN UED) OTF,5--RISKHANAGEMENT(Continue L IO M I T S F ' O V E R A G ~ o r k e n ' s c] o m p i b0 , 0 0 0 A ]C ,3 0 0 0 , 0 0 0 CWu ot mo r ~m e] rJ ca Jb ai ]w] gt ey ne ebn rs aa lt lio in ag bs ila intd yequipment$ 2 , 0 D i s t r i c t o n e d u i ld n 30 80 4, ,0 40 60 2 a n d a hn ad s Ta hv eeDa Js ss te rr ft ce tdwcal sai nm os tl io nd vgoe ld vea dga ii nns at nyit l. itigationnordidJt h ]0 SUPPLEMENTALINFORMATION ]I CameronParishRecreationDistrictNo.hSchedu]e] ForCtO hM ePEN yeS aA rTIO eN ndeO dFB DeO cA eR mDbM erEMB 3E ]R ,S 2000 Si h i e y C hesson T B im mr Nlr ue na eu zx AK Tn ri at ca yK Mi yn eg rwh sa D o n n a V e r z ym ve]t ]2 $]] C 0 ]7 0 0 9 60 0 i~6 90 0 ELL1OTT&ASSOCIATES,INC. AI 'r e o l n ion P . O . B o 1 2g 8 ,q ] ef es vs s ii ln ea ,l LA oc uc io im s ax n~ ai 77 1C 4o 9r 6p 1o 2r 8a 7l WMi ch ca lH)i ot, (' PA ( 7 2 9 5 852 13 t3 a3 x) 33 2 9 2 2 55 i 9 N DE P E N D EN T A CC O U N TA N T' SRR E P O RT O q I A P P ] Y , I N G A G R E E D U P O N P O C E D U R E S Ba om ae rdron ofPa Cr oi ms mh isR se ic one ea rt sion C h a ~e pe e f rm thr p r oc ed ur ebs i n clu dc ed n th eD Lo u i si na Go o ver nm( e n t A u d i ~ ur i do e aed n d ee n m e r a e e l o , ii c h e a g ea e o b t h e m] t C r i r s t c Da in sa tsg re Jm cG <n )t ao ne df th hee ]u ea . gm je so ]t an td iP va er As uh dw iR te ow rh ,e St ti ao tw er oe fi Lr or ui it sd iaN nI. ab ,o5 sy o]t eh ]e y t o a s i s t t h u s e r s i n e v a l u a t i n g m a n a g e ma e n t 'n s a s s e r t i o n s a u t t h e D i s t r i c t ' s c o m p l i a n c e w i t h c e r t a i n l a w s a n d r e g u l a t i o n s d u r i n g t h e y e a r e n d e d D e c e m b e r 3 3 , 2 0 0 0 i n c l u d e d i n t h e a c c o m p a n y i n g L o u i s i a n a A ~ o s ~ a ~ i o n Q u e s t i o n n a i r e . T h i s a g r e e d u p o n p r o c e d u r e s e n g a g e m e n t w a s p e r f o r m e d i f ) ~ a c c o r d a n c e w i t h s t a n d a r d s e s ~ a b ] i s h e d b y t h e A m e r i c a n i n s t i t u t e o f C e r t i f i e d P u b l i c A c c o u n t a n t s . T h e s u f f i c i e n c y o f t h e s e p r o c e d u r e s J s s o l e l y t h e r e s p o n s i b i l i t y o f t h e s p e e J f J e d u s e r s o f t h e r e p o r t . C o n s e q u e n t l y , ] m a k e n o r e p r e s e n t a t i : o n r e g a r d i n g t h e s u f f i c i e n c y o f p r o c e d ~ t r e s d e s c r i b e d b e l o w e i l h e r l o t t h e p u r p o s e f o r w h i c h t h i s r e p o r t h a s b e e n r e q u e s t e d o r f o r a n y otherpurpose. S e l e c t a ] ] e x p e n d i t u r e s m a d e d u r i n g t h e y e a r f o r m a t o J ' i a ] a n d s u p p l i e s e x c e e d i n g $ ] 5 , 0 0 0 , o r p u b l i c w o r k s e x c e e d i n g $ 1 0 0 , 0 0 0 ai nt dhdL eS tAerR mS in3 e8: w2 h2 et11 he2 r25 s1 uch( pe urp cu hb al si ec sb weid rela mw a) d. e~naccordance w th N mo ap teex rp ii ae ln sdit au nr dessuwpe pr le iem sadee xced eur di in ngg$th ]e 5,0ye 00a .rfo Nr o e $x ~0e0n ,d 00t 0u.resweremadeforpublicworksexceeding R ) P t B I ] , C O F F i C i A L S C E M O b t a ic n fb r o m md a n a e me e ta a] J si t o t he i m med i te f a0 m i l y m e b eh r s o f a h s S S c o de e o eo ta hir cb sm )e ,gm ab nr dn J] se tf on ffd o, ub ty si] d, eA bR sa i4 n2 e: s3 s3 ir3 nt] e3 r2 ee4 sm t( s< oe f a ar d m em e r s a n da emd p l oy ee e s as w e] ]u a s t h ei i m m d i at e f] am] Jb ]o if e Mn as n.l au gd ei mn eg ntthe pron vot ie dd edin mfo erm wa it ti hon t.herequired]Jst i c ]3 3t Oh be tap ie nrfJo romn mae nage ema eni taat lin stingofallemployeespaidduring Manadgu emed nr tprx om vin dedio me. withtherequiredlist D e t e r m i n e w h e t h e r a n y o f t h o s e em p l oe y e e s i n l uno dc e dd n t3 h e l i s t i n g o b t a i n e d f r o m m a n a g e m en t in a gr d -u po n p r e u r w e r e a l s o i n c l u d e d o n t h e l i s i n g b t i ne e d f o mc m a e mJ ee nt( i) n agreedu p onop r o c edeu r e ( 2 ) asit J m ~ n e do J aa t e f a m ir l y m ea m b eg r s . o n e f t h e m p l o y e e s n c l u d e d o n t h e ] J s t o f e m p l o y e e s pN r o v i d e d b y m a n a g e m e n t a ( g r e e d u p o n p r o c e d u r e ( 3 ) ap po pn eap rr eo dc od nu te he( l) i. stprovidedbymanagementJnagreed) u e r 2 B U D G E T f N G Om be tnad im nentas.copyofthelegallyadoptedbudgetanda]~ a Ma na eme n p r v idee d metw i th a opyo furt h eto rig ina l u gg et a nt d o eo a n dme o t eentc d in g h e r . 6.Tracebt hd e b u d g et an d o pm t i o n an n dot a me n dh m s to t he m J neu le ety b oa o k ] t r a c e d t h e a d o p t i o n f t h e o r i g i n a l b u d g < o t h e m i n u t e s h e l d o n D e c e m b e r 2 8 , ] 9 9 9 w h J e h i n d i c a t e d t h a t t h e b u d g e t h a d b e e n a d o p t e d b y t h e B o a r d o f. C o m m i s s i o n e r s b y a v o t e o f 4 i f n f a v o r a n d 0 o p p o s e d N o d e eext g u n Cc ot mu pa aa rm ee tn hm ee rn et vs enw ue er sm ae na dd po et nth de ie ts ub ru ed soe ot fdd te hr ei fg ie nt ah leJ by ue da gr ef tua t] o a l r e v e n u e s a n d x p e n d i u r t e t r m i n f a e l r es fa i e dtut meee t b ud g et r e nu es5b yor5%mo r m.oreorif ae cv te un au l ex p e nl d i ro e s x c e e d e d ae md o u ne tv s b y % o re ] c o m p a r e d t h e r e v e n u e s a n d e x p e n d i t u r e s o f t h e f J n ~ ] b u d g e t t o a c t u a l r e v e n u e s a n d e ~ p e n d J t u r e s . A c t u a ex3. p9 e% nd. ituresfortheyearexceededbudgetedarr ountsbl k y ] ]4 ACCOUNTINGANDREPORTING 8e Rx aa nm di on ma l y sn e en c t 6p u m o (r at )i tl raa cd e" ad yi ms eb ntr sse te oent ss upm pa od re tid nu gri dn ogcut mh ee np tae tr ii ood naun sde tr o p o p e r a m oun t a nd p ay e I pp n i r sa ie xxam so ei ln eed ch te es du do ir se bt uin rg sm ed mo en ncu tm se ad nta dt fo on unf do tt hea ac th po aof yr mt eh ne t w s f r t p r o p r a o u t a n m a d e t o h e c r e c t p a y e e . (o br )re dc et tef ru mid nen ifge pane yma e] rl tswg err epcc ropent rlyan codedtothe c A 33 o ftt hun edpa ayd men tser were]ed pre opea rlyou cod; edd c e (o cr )r dc eta ef rt mn io nra en wd heg ee tn herra]]edgeraccount. p r o p e r u h i t i s . I n o o o on. su p r n g e ac heo fft h e s is xpse ec li e ctn eo df d i s bc uu rm sn ei mt ea nt t ~ cp a t et di a pi p r v l s o m t h e B ot a r d f Cd m m i se s o n ei r i no d t b m eo n tss rJ an cd e, d] ta od ti ht eon lo ), Ja sta rc Jh cr to 'f s mh ie nr udd ti es bu or os ke wl et rs eonw te hr er ye ] B o a of C o m~ ~ Jhs s J e s .wereapprovedbythefu]_ M E E T I N G S E x a m i n e e v i d e n c e i n d i c a t i n g t h a t a g e n d a s f o r m e e t i n q s r e ced ordb ey d J n t h e m i n u t e b o o k w e r e p o s t e d o r a d v e r t i s e d a s r e q u i r ], SA-RSC4 r 2 2 t p n w) aq m2 e: r] ot ndh Po au rg ip sh hs4 Re: c] reo a( th ice ono De in stm re ie ct ti Ng os .nl 5a Jn s. ot nh le y r e u i r e t o o t a n t i e o f e a c h m e e t i g a d a c c o m p a n y i n g a g e n d a o n t h e d o o r o f t h e d i s t r i c t ' s o f f i c e b u i l d i n g . A l t h o u g h m a n a g e m e n t h a s a s s e r t e d t h a t so u dd o c m ent s w er e p r e r l p o se t e d ,an ] c o ue l d tfi hn ad nan nch ue nv mi ae ru kn ec de cs ou pp ypo or fti tng ho eps nu och ty ica es ss ar nt dio geo nt dah sr . 15 ]0d E x a m im n en b aw nke d e pr o i tss f o r i h h e n y c be at ne kr lo ae n , bt o n d ss ,a o lu i kh e ] is n s pr e c t ed c or p ie s ofi at li lon baa nn kdn deo pte od sitnosd le ip psosi ft os r t h e p e i o d u n d e r ex a m na w h i c h a p p e a r e d t o b e or]Jkeindebtednessp .roceedsofbankloans,bonds, A D V A N C E S A N D B O N U S E S E wx ha em ti hn ee rup aa ny yr pl al yr me es nc tor sd hv aa vnn ed ei eo nu mes ai df eto t. oth eempy le oa yret esod we ht ie chrmi mn ae y c o n s t i t t e bo o n us e , a ds a c ebm s ,n rt g f sr ] d o o e ih ni sc tns ap ne cc eut se wc hp ia cy hr wl ol uu lr dec Jr nd du is f ce afo tr eat ph ae ya mn ey na tr s,a tn odg en mo pt les od yen eo s w i h w o l d o n s t i t t e b o n s s , d v c e s o r i f t , h r e v i e w o f t h e m i n u t e s a l s o n o t e d n o a p p r o v a l f o r s u c h p a y m e n t s . H o w e v e r , m y r e v i e w o f t h e m i n u t e s a n d d i f sa eOr u ss i oc n w i te hdw D is t ran i c t p e r s oh ne ne l re v et a l e doo t h ae tp a s a l y i n r e a s a s g r t ed t o t D i s t r i c b k k e e r J n u ] y 2 0 0 0 u r i n g e x e c u t i v e s e s s J o n a n d w a s n o t d o c u m e n t e d i n t h e m i n u t e s . N o v o t e s s h o u ] d b e t a k e dn uc rr ie na gse as nesh xo eu cu] tdib ve esd eo scu sm ioe nnt oe ndai nn yt mh ae ttm ei rnau nte dsa. llsalarn y i M y p r i o r y e a r r e p o r t , d a t e d m e n t s o r u n r e s o l v e d m a t t e r s ] w a s n o t e n g a g e d t o , a n d d i d n o t , p e r f o r m a n e x a m ] n a t i o n , t h e o b j e oHf h cph b e re n rl o m a n a g e m e Y s e no s c r d i y , I d oo t p s s u c h n o p i n.c it oi nv .e am daw ]i ei ro fw ou r. ml ed dA ae do dt ih te in og nl ax lp ps ros ci en dn uo ro ef se ,xa or te ho ep rJ mi ao tn rn s m i g h t h a v~t e's co es tr ot m y a t t e nc t i on t h at wou l d h a v e b e en r e pos r t e dlea t o y o u T h i s r e p o r t i s i n t e n d e d s o l e l y f o r t h e u s e o f m a n a g e m e n : t o f C a m e r o n P a r i s h R e c r e a t i o n D i s t r i c t N o . 5 a n d t h e ] e . g i s ] a t J v e A u d i t o r , S t a t e o f L o u i s i a n a , a n d s h o u l d n o t b e u s e d b y t h o s e w h o h a v e n o t a g r e e d t o t h e p r o c e d u r e s a n d t a k e n r e s p o n s i b i l i t y f o r t h e s u f f i c i e n c y o t4 he5p1 r, oceh dus resep fortheirpurposes.Underl, oe ugiJ ss Jl aa ntaiv Re evA iusd ei dto Sr taa ts utf e 2 a pu1 bli3 cdt oci umer nt.ortJsdistributedbythe]. ]6 CamerC onE PaUL rishOF ReR creO atY ionRDF istrDI ictS No.5 ForthS eH FiD scaE lYeaP rI EnR dedEA DecemIN berNG 3],2000 SECTIONII N T E R N A L C O N T R O L A N D C O M P L I A N C E M A T ERIALTOTHE F I N ANwC I A LnS A T ]c ' h e r e r e oT pT rE iM oE rN yS eam rat fe ir ni da il ngt so om p l i a nc e so tn at tr eo ml ee na tn sd .c SECTIONIII NT EDRN ALCONTROLANDCOMPLIA NCEMATERIALTOFEDERAL ]'o hA eW rA eR wlS ea rn ednc oom pprl ii oa rnc yeeam rat fe~r ni da il ngt sorf ee ld ae tr ia nl ga tw oar id ns i. erna] n t r o SECTIONIlc l M A N A G E M E N T L E T T E R T rhee pr oe rtw.asnomanagementletterwithpr5oryearaudit 17 CaM meA rNA onE PaEN rT is' hRCO ecrR eE aT tiV onA DiT strON ict] NAN o.5 rTt heAG FiM sca lRS Ye arR EnC deI dE DecC emI berP 33, ,2000 SECTIONIFo I FN INE ANRN CIL ALCO SN TT ATO EL MEA NN TDCOMPLIANCEMATERIALTOTHE N/A SECTIONIIA IW NTR ERNALCONTROLANDCOMPLIANCEMATERIALTOFEDERAL N/A ADS SECTIONIIIM A N N/AAGEMENTLETTER ]8 L ANA.A -r ~ Ie O U O R FO ( oU rI ASI o' nI EE nS gT aA gT meN nQ oS fn GT oI vi eN rN nA mI eE nt) ~ 1 D ( s e~ t lE r a s m t e t d ) n I c o n n e c tn o i n w t i ye on uf ra oA c mu pi lr aG iu t oi ne o, fw rm fi na ak net dh ae li al t to eS mi eg nu tr sp a2 sr oe -n ~ " tt a [ aa ft ~o as it f do fy oo ru t. he ~ n d a sl e r qd u i e d b y L oue i s a n a R e v so i e d a t t t e 4s ; 5 1 3 a n dn h t e y e a r h e e d e d ,~ t d w n e e i L o u it s a i nn a G o v e n W e a c e p t f u l r e p n s b i i ie t y f rm o r c ~ m ~ p i l n c e w i t hw t e o l o l w n i w s a nd e r u t t o i n r s o i t a o a n d hc t e n i t e r n a ~ l e v a l u a e t d o u r c o pei ao i l nl co ev wr io hc t hu t ep fl oa ln oc l we iw na gi lh as wu sa ah nl da rs ef ga un ad l tr oe i ng su pl rt ii en rs n. I mW ae kg ih na gv te hn ese r e p e r e s n t a t o i n s . Td ha et seo ec r esp r ei nr ti onp sr ae rs ee bn at st ei dn o) n~heinf ormati onavai labl et ousasof ( e f ap m e a o s P u b i l c B d i L a w I s I r t e tp hl ac ta wb el ah ve er ce og mul pt ii l en ds wio hft t he t eb pN ui bs i~ l cn bio df lA ad wm ,i Ln Si At -r Rt Si T, iS et l t 3t 8e :P 2u 2r 1c 2,a as ni dg , w e i eIt a o h o s a on a n Oth fe cr i eu .a .p Y e s [ , ~ "h N o [ ] C o d e o f E t h c i ~ P u b l c i O l f l c a l l s a n d P u b i l c E m p l o y e e s i t s i r t u e t h a t n o c n " p l e y e e s o r o f i f i c a s l h a v e a c c e p t e d a n y t h n i g o f v a l u e , w h e t h e r n i f o r m o f a s e r v c i e l o a n , o r p o r m s i e , f o r m a n y o n e h t a t w o u d l c o n s i t u e t a i v o a l t o i n o f LSA-RS42: 1101124. /n Y e S ~ [ " ~ [ t I u h e m b e r o : i h t e r i n m e d ia e t a ~ m i f ' y o f a n y m e m b e r o ~ h t e g o v e n r i n g ai us ht t or re tyt i ,a ot rn ho t e1 h e l f e x e c u t v i e o f t h e g o e v r n m e n a t l e n t t i , y h a s b e e n e m p o l y e d b y the g o v e n r m e n a t l e t i y e f e l r A p i r l 1 , 9 1 8 0 u n d e r c r i c m u s a t n c e s h t a t w o u d l c o n t s t i u e t a , S42:t119. vi ol ati onofLSA~ YeslL a N o [ ] B w3 h9 t i t1 e0 h s1 a1 t t4 e) bo dt u gh tb e nu i gd ee r qr ue rq i eu mi ee nm tse on ft tho eLL oS cA alR GS ov3 e9 r3 n4 m. en t Wu ed he at vi en og e[ mL pA i~S l B u dg g e t A c t S : 3 r e g t r s f ~ Y e s ~ ' ] N o [ ) A c c o u n tx i n gp a R e p o t nn i g A n a d e a l c e r el r tn ao nn i ede oe f rm an tt e~ l sv te tr hm er r ee yt el ar se r ,c ao sr rs eqa ur rea i dva bi yb Ll Se Aa -s RSep 4u 4b :l 1i ,4r 4c 7o : ,r 4d 4a :n 3d 1v ,h ~av 4b 4e :e 3n 6. Y e s [ 1 Ne o [ ] W ~ i a a _~ rdance ~wi thLSY Ae R[ S 4 : 5 14 33e: 4h 6a 3v ,e a" nU de /d oo ru 3t ~a9n 2n ,u aa sl af pn pa ln co i ai bl est l .tementsinaee s : v2Z j" ' l' ~o [ W n e n o l a s l t a em t e n sa t u d t i e d o rc om p i e l d i n a co r d a n c e w t i h L S J 24e :5h 1a 3v .ehadour~ Yes[[ M e e t n i g s Wh eu hg ah v4 e2 c: o1 m2 pi lewi ththeprovi si onsoft heOpenMee ti ngsLaw,p t o r . r o v d i e d n i p /N -o[ Yes[~" D ea bt I s r t u e w e h a v e m e t n i cu r r e d an y n d e tf d e n e s e t h e r t h a n c r e d t i oe r 0 dt a y s o r E I m d y o s n s r o e e d i o lt ei ak se ep pu ur rc ch ha as se es ai )t ! eh r ce eo r ar ni sn t ,a wr tc i hi ou ur te hb eo aa pd pm oi r v, ai lt oa ft ti hn e, Sn to ar th ea Bv ee nf dw C9 oe mn mr i s s on nt ,~ p r o v d i e d b y A d c i l V I , I S e c o i t n 8 o f t h e 9 1 7 4 L o u i s a i n a C o n s i t u t t o i n , M a i ~ r l V /~ "i 3 o f h t e 1 9 7 4 L o ~ I s i an a C o n s t i u i t o n , a n d L S ARS 3 9 : 1 4 1 0 6~ , ) 1 4 1 0 . 6 5 . , i J Y e s [ vj N oSe [ A d v a n c e s a = l ' d B ! Ii ti sl tt ri un eo wf ehr ai vl e~ ~oI t, aS de vc at no cn e1 d4 wo af gt ee sO1 r9 s7 a4 aL l ro eu i ss oi t ea mpC on l ys et eu st oi rn p, aL dbA i ong u. s1 s: e r i v o a o A t c V i h i a n o i o ~ R 4 l a n dA Go p no i n 7 t ~ 7 2 9 . Y / es~ INo [ W e h a v e d s i , l ' o ~ s J t o y o u a l k n o w n n o n c o m p l a i n e c o f t h ~ o f r e g o n i g a l w s a n d r e g u a l t o i n s , a s w ~ ) a s a n y c o n t a r d i c } t a t r s o t h t e f o e r g o i n g r e p e r s e n t a i t o n s . W e h a~ m i a e c u t o a n n a s o i Woa ed he aa vv ea pl ob r vl ir dt e-y ya oU und wo ic hsm t ae nn yt ca oi mnn mr ue nl ct i ai tg ot i no sth re f of mor re eg go ui ag l tg ol yw r aga en nd cr ee i sg ou rla ot hen t r~ s u r e c s e o n c ~ e n i a a y p a s b i l e n o c o m p a i l n c e w i h t h t e o f r e o n i g a l w s a n d r e g u a l t o i n s , n i ~ l u J " n g a n y c o m m u n i c a o i t n s e r e c v i e d b e t w e e n h t e e n d o f t h e p e r o i d u n d e r e x a m n i a t c i r a n d t h e i ~ s a u c n e o f h t i s r e p o ~ . W e a c k n o w e l d g e o u r r e s p o n s b osu t da sn i cc le os eof ty oo yu Or L" ]p no yd k. nownnoncompli ancewhi chmayoccursubsequentt ot hei s ~) J ; ~/ = " J ~ / 2 ~c / JP e r s i d e n t~ I ' ~i ' [ -v i ~~ )/ / "~ ~ ._ . i
© Copyright 2024 Paperzz