Evangeline - Ville Platte Recreation Districtapp1.lla.state.la.us/PublicReports.nsf/548E... ·...

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EVANGELINE VILLE PLATTE RECREATIONAL DISTRICT

Financial Statements

Year Ended December 31,2008

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 LegisIativeAuditor and, where appropriate, at the office of.the parish clerk of court.

Release Date

TABLE OF CONTENTS

Page

Accountants' Review Report 1

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS) Statement of net assets 4 Statement of activities 5

FUND FINANCIAL STATEMENTS (FFS) Balance sheet - govemmental fund 7 Reconciliation ofthe govemmental fund balance sheet

to the statement of net assets 8 Statement of revenues, expenditures, and changes in fund balances-

governmental fund 9 Reconciliation of the statement of revenues, expenditures, and

change in fund balance of governmental fund 10

Notes to basic financial statements , -1.1 -15

COMPLLWCE Summary schedule of current and prior year findings and corrective action plan 17

OTHER SUPPLEMENTARY INFORMATION Independent accountant's report on applying agreed-upon procedures 19-21

Louisiana attestation questionnaire 22-23

C, Burton Kolder, CPA* Russell F. Champagna, CPA* Victor R. Slaven, CPA* P.TroyCourvlle.CPA* Gerald A. Thlbocteaux, Jr..CPA* Robert S Carter, CPA* Arthur R. Mbam, CPA*

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTANTS

Tynss E. Mixon. Jr., CPA ABen J. LaBry, CPA Albert R. Legsr, CPA,PFS,CSA* Penny AnijellB Scnjgglns, CPA Christine L Cousin. CPA MaryT. TJilbodeaux, CPA Marehall W. GukJry. CPA Alan M. Taytor, CPA James R. Roy, CPA Robert J, Motz, CPA Kelly M. Doucet, CPA Clwyl L Bartlay. CPA Mandy B. Self, CPA Paul L, Deteambre, Jr. CPA Wanda F. Arcemenl, CPA, CVA Krirtfn B Dauzal. CPA Richard R. Anderson Sr., CPA Carolyn C. Anderson, CPA

Retired: Conrad 0. Chapman. CPA' 2006 Harry J. ClOHtio, CPA 2007 ACCOUNTANTS* REVIEW REPORT

OFFICES

183 South Baadto Rd. Lateyatta, LA 70508 Phone (337) 232-4141 F«x (337) 232^660

IISEaatBrWgeSt Breaux BrWfle, LA 70517 Phone (337) 3:K^4020 Fax (337) 332-2867

1234 David Dr. Ste 203 Morgan City, LA 70380 Phone (965) 364-2020 Fax (965) 384-3020

408 Wast Cotton StreM VBB Platte, LA 70588 Phone (337) 363-2792 Fax (337) 3S3-3049

332 West Sixth Avenue Obwtin, LA 70655 Phone (337) 639-4737 Fax (337) 639-4568

450 East Main Street New beria, LA 70560

Phone (337) 367-9204 Fax (337) 357-9208

200 South Main Street Abbeville. LA 70610

Phone (337) 693-7944 Fax (337) 693-7946

1013 Main Street FranWin, LA 70538

Phone (337) 626-0272 Fax (337) 628-0290

133 East Waddil St Mafk6viBeLA71351

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

621 Msfn Street Pinaville. LA 71360

Phone (318) 442-4421 Fax (316) 442-9833

• A pfofosfiion* Accoonlbg Corporation

wEBsrre www. KCSRCPAS.COM

Evangeline Ville Platte Recreational District Evangeline Parish, Louisiana

We have reviewed the accompanying financial statements of the govemmental activities and the major fund ofthe Evangeline Ville Platte Recreational District, a component unit ofthe Evangeline Parish Police Jury, as of and for the year ended December 31, 2008, which collectively comprise the District's basic fmancial statements as listed in the table of contents, in accordance with Statements on Staindards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. All information included in these fmancial statements is the representation ofthe management of the, Evangeline Ville Platte Recreational District. ,1 .

A review consists principally of inquiries of Entity personnel and analytical procedures applied to fmancial data. It is substantially less in scope than an audit in accordance with generally accepted-auditing standards, the objective of which is the expression of an opinion regarding the financial statements taken as a whole. Accordingly, we do not express such an opinion.

Based on our review, we are not aware of any material modifications that should be made to the accompanying financial statements in order for them to be in conformity with generally accepted accoimting principles.

Management has not presented the management's discussion and analysis information and budgetaiy comparison information that the Govemmental Accounting Standards Board has determined is necessary to supplement, although not required to be a part of, the basic financial statements.

The information on p^es 19-21 are presented only for supplementary analysis purposes. Such information has been subjected to the inquiry and analytical procedures applied in the review ofthe basic financial statements, and we are not aware of any material modifications that should be made thereto.

Kolder, Champagne, Slaven <fe Company, LLC Certified Public Accountants

Ville Platte, Louisiana January 28, 2010

Member of: Afc«RICAN INSTTTUTE OF CERTIFffiD PUBUC ACCOONTANTS

Member of: SOCIETY OF LOUISIANA

CERTIFIED PUBLIC ACCOUNTANTS

http://KCSRCPAS.COM

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS)


Statement of Net Assets December 31,2008

Govemmental Activities

ASSETS Current assets:

Cash Noncurrent assets:

Capital assets, net Total assets

$ 236:246

869,100

1,105,346

Current liabilities: Deferred revenue

LLVBILITIES

236,246

Invested in capital assets Unrestricted

Total net assets

NET ASSETS 869,100

$ 869,100

See accompanying notes and accountant's report.


Activities Govemmental activities:

General govemment

Statement of Activities For the Year Ended December 31,2008

Program Revenues Capital grants

Expenses and contributions

$4,530 $1,254

Net (Expense) Revenue and

Changes in Net Assets Govemmental

Activities

$ (3,276)

Net assets - January 1, 2008

Net assets - December 31, 2008

872,376

$869,100


FUND FINANCUL STATEMENTS (FFS)


Balance Sheet - Govemmental Fund December 31,2008

ASSETS

Cash $236,246

LIABILITIES AND FUND BALANCE

Liabilities: Deferred revenue $236,246

Fund balance: Unreserved, undesignated

Total liabilities and iund balance $236,246



Reconciliation ofthe Govemmental Fund Balance Sheet to the Statement of Net Assets

December 31, 2008

Total fund balance for the govemmental fund at December 31, 2008 $

Cost of capital assets at December 31, 2008 869,100

Total net assets of govemmental activities at December 31,2008 $869,100



Statement of Revenues, Expenditures, and Changes in Fund Balance Govemmental Fund

For the Year Ended December 31, 2008

Revenues: State grant

Expenditures; Current -

General govemment: Donation Engineering fees Office expense Professional fees

Total expenditures

Deficiency of revenues over expenditures

Fund balance, beginning

Fund balance, ending

$ 1,254

200 3,390

143 797

4,530

(3,276)

3,276



Reconciliation ofthe Statement of Revenues, Expenditures, and Change in Fund Balance of Governmental Fund

to the Statement of Activities For the Year Ended December 31, 2008

Total net change in fund balance for the year ended December 31,2008 per Statement of Revenues, Expenditures and Changes in Fund Balances ($3,276)

Add: Capita) outlay which is considered an expenditure on Statement of Revenues, Expenditures, and Changes in Fund Balances -

Total change in net assets for the year ended December 31,2008 per Statement of Activities $ (3,276)


10

EVANGELINE VILLE PLATTE RECREATIONAL DISTRICT Evangeline Parish, Louisiana

Notes to the Basic Financial Statements

(0 Summarv of Significant Accounting Policies

The accompanying financial statements of the Evangeline Ville Platte Recreational District (District) have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. GAAP includes all relevant Govemmental Accounting Standards Board (GASB) pronouncements. The accounting and reporting fiamework and the more significant accounting policies are discussed in subsequent subsections of this note.

The following is a simimary of certain significant accounting policies:

A. Financial Renorting Entity

The Evangeline Ville Platte Recreational District has been created by and in accordance with the provisions of Louisiana Revised Statute 33.4562.3 of Act 383 for the purpose of owning and operating recreational facilities of the district and to administer programs and activities which would promote recreation and any related activity designated to encourage recreation and promote the general health and well-being of citizens.

This report includes all funds, which are controlled by or dependent on the District as an independent political subdivision of the State of Louisiana. The District is a component unit of the Evangeline Parish Police Jury, the primary govemment, but is not included in the financial reporting ofthe Evangeline Parish Police Jury.

B. Basis of Presentation

Govemment-Wide Financial Statements (GWFS)

The statement of net assets and statement of activities display information about the reporting govemment as a whole. They include the fimd ofthe reporting entity, which is considered to be a govemmental activity.

The statement of activities presents a comparison between direct expenses and program revenues for each function of the District's govemmental activities. Direct expenses are those that are specifically associated vdth a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include (a) fees and charges paid by the recipients for goods or services offered by the programs, and (b) grants and contributions that are restricted to meeting the operational or capital requirements of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

n


Notes to the Basic Financial Statements (continued)

Fund Financial Statements (FFS)

The accounts of the District are organized and operated on the basis of funds. A fund is an independent fiscal and accounting entity with a separate set of self-balancing accounts. Fund accounting segregates funds according to tiieir intended purpose and is used to aid management in demonstrating compliance with fmance-related legal and contractual provisions. The minimum number of funds is maintained consistent with legal and managerial requirements.

The fund of the District is classified as a govemmental fimd. The emphasis on fund financial statements is on major govemmental and enterprise funds, each displayed in a separate column. A fund is considered major if it is the primary operating fund ofthe entity or meets the following criteria:

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

b. Total assets, liabilities, revenues, or expenditures/expenses of the individual govemmental or enterprise fimd are at least 5 percent of the corresponding total for all govemmental and enterprise funds combined.

The major fund and only fund ofthe District is described below:

Governmental Fund -

General Fund

The General Fund is the general operating fund of the District. It is used to account for all financial resources except those required to be accounted for in another fimd.

Measurement Focus/Basis of Accounting

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

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Measurement Focus

On the govemment-wide statement of net assets and the statement of activities, govemmental activities are presented using the economic resources measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net assets (or cost recovery) and financial position. All assets and liabilities (whether current or noncurrent) associated with its activities are reported. Govemment-wide fund equity is classified as net assets. In the fund financial statements, the "current financial resources" measurement focus is used. Only current financial assets and liabilities are generally included on its balance sheet. Their operating statement presents sources and uses of available spendable financial resources during a given period. This fund uses fund balance as its measure of available spendable financial resources at the end of the period.

Basis of Accounting

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

Govemmental fund financial statements are reported using the current financial 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. Revenues axe classified by source and expenditures are classified by function and character. Expenditures (including capital outlay) generally are recorded when a liability is incurred, as under accrual accounting. However, debt service expenditures are recorded only when payment is due.

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.

13



D. Assets, Liabilities and Eouitv

Cash and interest-bearing deposits

For purposes of the statement of net assets, cash and interest-bearing deposits include all demand accounts, savings accounts, and certificates of deposits ofthe District

Capital Assets

Capital assets, which include property, plant, and equipment, are reported in the govemmental activities column in the govemment-wide fmancial statements. 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 costs of normal maintenance and repairs that do not add to the value of the asset or materially extend assets lives are not capitalized.

Equity Classifications

In the govemment-wide statements, equity is classified as net assets and displayed in three components;

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

b. Restricted net assets - Consists of net assets with constraints placed on the use either by (1) extemal groups such as creditors, grantors, contributors, or laws or regulations of other govemments; or (2) law through constitutional provisions or enabling legislation.

c. Unrestricted net assets - All other net assets that do not meet the defmition of "restricted" or "invested in capital assets, net of related debt."

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

Budgetary and Budgetary Accounting

A budget for the General Fund was not prepared for year ending December 31,2008.

14



F. Use of Estimates

The preparation of financial statements in conformity with generally accepted accoimting principles requires management to make estimates and assumptions that affect the reported amounts 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 expenditures during the reporting period. Actual results could differ from those estimates.

(2) Cash and Interest-Bearing Deposits

Under state law, the District may deposit funds within a fiscal agent bank organized under the laws ofthe State of Louisiana, the laws of any other state in the union, or the laws ofthe United States. The District may invest in certificates and time deposits of state banks organized under Louisiana law and national banks having principal offices in Louisiana. At December 31, 2008, the District has cash demand deposits (book balances) totaling $236,246.

Custodial credit risk for deposits is the risk that in the event of the failure of a depository financial institution, the District's deposits may not be recovered or will not be able to. recover collateral securities that are in the possession of an outside party. The District does not have" a policy for custodial credit risk, however, under state law, these deposits (or the resulting bank balances) must be secured by federal deposit insurance or similar federal security or the pledge of securities owned by the fiscal agent bank. The market value ofthe pledged securities plus the federal deposit insurance must at all times equal the amount on deposit with the fiscal agent bank. 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. Deposit balances (bank balances) at December 31, 2008, were secured in total by federal deposit insurance.

Q) Capital Assets

The capital asset balance at December 31, 2008 consists of the purchase of land during the year ended December 31, 2007 valued at $869,100.

(4) Litigation

There is no litigation pending against the District at December 31,2008.

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COMPLIANCE

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OTHER SUPPLEMENTARY INFORMATION

18

C. Burton KoWer. CPA" Russell F. Champagne. CPA* Victor R. Slavan, CPA* P, Troy CourvlHa. CPA' GwBkJ A. Thft>odeaux, Jr.CPA* Robert S. Cartor. CPA* Arthur R. Mixon. CPA*

KOLDER, CHAMPAGNE, SLAVEN & COMPANY, LLC CERTIFIED PUBLIC ACCOUNTAhTrS

Tynes E. Mixon, Jr., CPA Allen J. LaBry. CPA Albert R, Leoer. CPA.PFS.CSA* Penny Angelte ScoigflHTe, CPA Christina L. Cousin, CPA Mary T. TT^bodeaux, CPA Mirehall W. GiAlry, CPA Alan M. Taytor, CPA James R. Roy, CPA RobertJ. MeC, CPA Kelly M. Doucet. CPA ChBfyl L Berttey. CPA Mandy B. Self. CPA Paul L Dstcambre, Jr. Ct>A Wanda F. Araemeof. CPA. CVA Kristin B. Dauzat, CPA Richard R. Anderson Sr., CPA Carolyn C. Andercon, CPA

Retired: Conrad 0. Ctiapmsn, CPA* 2006 Harry J. Closilo. CPA 2007

• A Profauhvul AccounVog Corpontton Independent Accountant's Report on Applymg Agreed-Upon Procedures

OFFICES

163 South Beadle Rd, Lafayolla, LA 70508 Phone (337) 232-1141 Fax (337) 232-8660

113 East BridaeSL Breaux Bridge. LA 70517 Phone (337) 332-4020 Fax (337) 332-2867

1234 DavKl Dr. Ste 203 Morgan City. U\ 70380 Phone (935) 384-2020 Fax (985) 384-3020

408 Watt Cotton Stn»et Vifls Platte. U 70588 Phone (337) 363-2792 Fax (337) 383-3049

332 Wast Sixth Avenue Obertin. LA 70555 Phone (337) 639-4737 Fax (337) 639-4568

460 East Main Street New Iberia, LA 70560

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

200 South Main Street AbbevillB,U\ 70510

Phone (337) 893-7944 Fax (337) 893-7946

1013 Mah Street Franklin, LA 70538

Phone (337) 828-0272 Fax (337) 828-0290

133EaBtWaiMilSt Martevrile LA 71351

Phone (316) 253-9252 Fax (318) 253-8681

621 Wain Street Pineville.lA 71360

Phone (318) 442-4421 Fax (318) 442-3833

WEBSITE WWW.KCSRCPAS.COM

Evangeline Ville Platte Recreational District Evangeline Parish, Lousisiana

We have performed the procedures included in the Louisiana Govemment Audit Guide and enumerated below, which were agreed to by the management ofthe Evangeline Ville Platte Recreational District and the Legislative Auditor, State of Louisiana, solely to assist the users in evaluating management's assertions about the District's compliance with certain laws and regulations during the year ended December 31, 2008 included in the accompanying 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 Government 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 during the year for material and supplies exceeding $20,000, or public works exceeding $100,000, and determine whether such purchases were made in accordance with LSA-RS 38:2211-2251 (the public bid law).

There were no purchases made during the year within the above scope.

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 immediate families.

Management provided us with the required list including the noted information.

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

There were no employees paid during the period under examination.

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

N/A Member of AMERICAN INSTITUTE OF CERTIFIED PUBLK ACCOUNTANTS 19

Member of: SOCIETY OF LOUISIANA

CERTIFIEO PUBLK ACCOUNTANTS

http://CPA.PFS.CSA*

http://WWW.KCSRCPAS.COM

Budgeting

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

Management did not prepare a budget for 2008.

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

Management did not prepare a budget for 2008. 7. Compare the revenues and expenditures of the 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.

Management did not prepare a budget for 2008.

Accounting and Reporting 8. Randomly select 6 disbursements made during the period under examination and:

(a) trace payments to supporting documentation as to proper amount and payee;

We examined supporting documentation for each of the selected disbursements and found that payment was for the proper amount and made to the correct payee.

(b) determine if payments were properly coded to the correct fund and general ledger account; and

All ofthe payments were properly coded to the correct fimd and general ledger account.

(c) determine whether payments received approval from proper authorities.

All of the payments were approved prior to payment.

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

All meetings are advertised on the local radio station's community calendar.

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

We inspected copies of all bank deposit slips for the period under examination and noted no deposits which appeared to be proceeds of bank loans, bonds, or like indebtedness.

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

No payments for bonuses, advances, or gifts were noted.

20

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 procediu'es, 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 ofthe Evangeline Ville Platte Recreational District and the Legislative Auditor, State of Louisiana, and should not be used by those who 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.

Kolder, Champagne, Slaven & Company, LLC Certified Public Accountants

Ville Platte, Louisiana January 28,2010

21

LOUISIANA ATTESTATION QUESTIONNAIRE (For Attestation Engagements of Government)

I j S t ^ h Q / h {DateTransmitted)

Kolder, Champagne, Slaven & Company, LLC

Certified Public Accountants

P.O. Box 588

Ville Platte, LA 70586

In connection with your review of our financial statements as of December 31,2008 and for the year then ended, and as required by Louisiana Revised Statute 24:513 and the Louisiana Govemmental Audit Guide, we make the following representations lo you. We accept full responsibility for our compliance with the following lav/s and regulations and the intemal controls over compliance with such laws and regulations. We have evaluated our compliance with the following lawrs and regulations prior to making these representatfons.

These representations are based on the information available to us as of } j n { ^ j 3 i L )

Public Bid Law

It Is tnje that we have complied with the public bid law, R.S. Title 38:2211-2296, and, where applicable, the regulations of the Division of Administration and the State Purchasing Offlc^

Yes[wf No[ ]

Code of Ethics for Public Officials and Public Employees

It is true that no employees or officials have accepted anything of value, whether in the form of a service, loan, or promise, from anyone that would constitute a violation of R.S. 42:1101-11^.

Yes[v4 NoL

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 govemmental entity after April 1, 1980, under circumstances that would constitute a violation of R.S. 42:1119. y

Yes[v^No[ 1

Budgeting

We have complied with the state budgeting requirements of the Local Govemment Budget t" 1 (R.S. 39:1301-16), R.S. 39:33, or the budget requirements of R.S. 39:1331-1342. as apr'' jfe.

Yes, , NoiX)

Accounting and Reporting

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

Yesluf No[ ]

zz

We have filed our annual financial statements in accordance with R.S. 24:514, and 33:463 where applicable. / ^

Yes[v/lNo[ ]

We have had our financial statements reviewed in accordance with R.S. 24:513. / Yes [ v i No I 1

Meetings

We have complied with the provisions ofthe Open Meetings Law, provided in R. S. 42:1 through 42:13. /

Yes [ i4No[ ]

Debt

It is true we have not incurred any indebtedness, other than credit for 90 days or less to make purchases In the ordinary course of administration, nor have we entered Into any lease-purchase agreements, without the approval ofthe State Bond Commission, as provided by Article VII, Section 8 ofthe 1974 Louisiana Constitution, Article VI, Section 33 ofthe 1974 Louisiana Constihjtlon, and R.S. 39:1410.60-1410.65. /

Yes[w^No[ ]

Advances and Bonuses

It Is true we have not advanced wages or salaries to employees or paid bonuses in violation,of Article VII. Section 14 of the 1974 Louisiana Constitution, R.S. 14:138, and AG opinion 7w29.

Yes [ n No [ 1

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

We have provided you with any communications from regulatory agencies or other sources conceming any possible noncompliance with the foregoing laws and regulations, including any communications received between the end of the period under examination and the issuance of this report. We acknowledge our responsibility to disclose to you any known noncompliance that may occur subsequent to the issuance of your report.

Secretary

^ ^ President Date

Treasurer 4 ^ ^ ^ [ d f l o l i ^

2.S

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