st. landry community action, inc.app1.lla.la.gov/publicreports.nsf/e8b8ad9b0fe6a...annual financial...

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RECEIVEDLEGISLATIVE AUDITOR

OFFIC IALFILE COPY 2088FEB-I

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ANNUAL FINANCIAL REPORT OF THEST. LANDRY PARISH COMMUNITY ACTION AGENCY

OPELOUSAS, LOUISIANAFOR THE YEAR ENDED JULY 31, 2007

Under provisions of state law, this report is a publicdocument Acopy of the report has been submitted tothe entity and other appropriate public officials. Thereport is available for public inspection at the BatonRouge office of the Legislative Auditor and, whereappropriate, at the office of the parish clerk of court.j i

Release Date

TABLE OF CONTENTS

PAGEi

Independent Auditor's Report 1-2

BASIC FINANCIAL STATEMENTS

Government-wide Financial StatementsStatement of Net Assets 3Statement of Activities 4

Fund Financial StatementsBalance Sheet 5-6Reconciliation of Governmental Funds' Balance Sheetto the Statement of Net Assets 7Statement of Revenues/ Expenditures, and Changesin Fund Balances 8-9

Reconciliation of the Statement of Revenues, Expenditures,and Changes in Fund Balances of Governmental Funds to theStatement of Activities 10Statement of Fiduciary Net Assets 11

Notes to Financial Statements 12-24

REQUIRED SUPPLEMENTARY INFORMATION

Statement of Revenues, Expenditures, and Changesin Fund Balance - Budget (GAAP-Basis) and Actual 25

OTHER SUPPLEMENTARY INFORMATION

General FundBalance Sheet 26Statement of Revenues, Expenditures, and Changesin Fund Balance - Budget (GAAP-Basis) and Actual 27

Special Revenue Funds 28-30Project Care - Statement of Revenues, Expenditures,and Changes in Fund Balance 31Title XIX - Statement of Revenues, Expenditures, andChanges in Fund Balance - Budget (GAAP-Basis) and Actual 32Low-income Home Energy Assistance - Statement of Revenues,Expenditures and Changes in Fund Balance -Budget (GAAP-Basis) and Actual 33Food for Seniors - Statement of Revenues, Expenditures,and Changes in Fund Balance - Budget (GAAP-Basis) and Actual 34Community Services Block Qrant - Statement ofRevenues, Expenditures, and Changes in FundBalance - Budget (GAAP-Basis) and Actual 35-36Section 18 - Statement of Revenues, Expenditures,and Changes in Fund Balance - Budget (GAAP-Basis) and Actual 37State Funds - Statement of Revenues, Expenditures, andand Changes in Fund Balance 38

TABLE OF CONTENTS (CONTINUED)

PAGE

State Weatherization - Statement of Revenues,Expenditures, and Changes in Fund Balance -Budget (GAAP-Basis) and Actual 39HUD - Statement of Revenues, Expenditures, and Changesin Fund Balance 40Commodity - Statement of Revenues, Expenditures, andChanges in Fund Balance 41Senior Companion - Statement ofRevenues, Expenditures, and Changes in FundBalance - Budget (GAAP-Basis) and Actual 42-43Medicaid - Statement of Revenues, Expenditures and Changesin Fund Balance - Budget {GAAP-Basis) and Actual 44Family Independence Work - Statement of Revenues, Expenditures,and Changes in Fund Balance - Budget (GAAP-Basis) and Actual 45Emergency Food and Shelter -Statement of Revenues, Expenditures, andChanges in Fund Balance - Budget (GAAP-Basis) and Actual 46Special Fund - Statement of Revenues, Expenditures, andChanges in Fund Balance - Budget (GAAP-Basis) and Actual 47Transportation Local Fund - Statement of Revenues,Expenditures, and Changes in Fund Balance 48Housing Preservation - Statement of Revenues, Expenditures,and Changes in Fund Balance - Budget (GAAP-Basis) and Actual 49Rehabilitation - Statement of Revenues, Expenditures, and Changesin Fund Balance 50

United Way Medical Assistance - Statement of Revenues, Expenditures,and Changes in Fund Balance . 51Teen Pregnancy Prevention - Statement of Revenues, Expenditures,and Changes in Fund Balance . 52TANF Energy Assistance - Statement of Revenues, Expenditures,and Changes in Fund Balance 53

RELATED REPORTS

Report on Internal Control over Financial Reporting and onCompliance and Other Matters Based on an Audit of FinancialStatements Performed in Accordance with GovernmentAuditing Standards . 54-55

Report on Compliance with Requirements Applicable toEach Major Program and on Internal Control over Compliancein Accordance with OMB Circular A-133 56-57

SUPPLEMENTARY INFORMATION

Schedule of Findings and Questioned Costs 58

Management's Corrective Action Plan for Current Year Findings 59

Schedule of Expenditures of Federal Awards 60

Notes to Schedule of Expenditures of Federal Awards 61

Schedule of Prior Year Findings 62

Chizal S. Fontenot, CPAJames L. Nicholson, Jr., CPAG. Kenneth Pavy, II, CPAMichael A. Roy, CPALisa Trouille Manuel, CPADana D. Quebedeaux, CPA

JOHN S. DOWLING & COMPANYA CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS

INDEPENDENT AUDITOR'S REPORT

John S. Dowling, CPA1904-1984

John Newton Stout, CPA1936-2005

Retired

Harold Dupre, CPA1996

Dwight Ledoux, CPA1998

Joel Lanclos, Jr., CPA2003

Russell J. Stelly, CPA2005

St. Landry Parish Community Action AgencyOpelousas, Louisiana

We have audited the accompanying financial statements of the governmentalactivities, each major fund, and the aggregate remaining fund information of St.Landry Parish Community Action Agency, a component unit of the St. Landry ParishGovernment, as of July 31, 2007, and for the year then ended, which collectivelycomprise the Agency's basic financial statements as listed in the table ofcontents. These financial statements are the responsibility of the CommunityAction Agency's management. Our responsibility is to express an opinion on thesebasic financial statements based on our audit.

We conducted our audit in accordance with auditing standards generally accepted inthe United States of America and the standards applicable to financial auditscontained in Government Auditing Standards, issued by the Comptroller General ofthe United States; and the provisions of Office of Management and Budget CircularA-133, Audits of States, Local Governments, and Nonprofit Organizations. Thosestandards and OMB Circular A-133 require that we plan and perform the audit toobtain reasonable assurance about whether the financial statements are free ofmaterial misstatement. An audit includes examining, on a test basis, evidencesupporting the amounts and disclosures in the financial statements. An audit alsoincludes assessing the accounting principles used and significant estimates madeby management, as well as evaluating the overall financial statement presentation.We believe that our audit provides a reasonable basis for our opinion.

In our opinion, the financial statements referred to above present fairly in allmaterial respects, the respective financial position of the governmentalactivities, each major fund, and the aggregate remaining fund information of St.Landry Parish Community Action Agency, as of July 31, 2007, and the respectivechanges in financial position for the year then ended in conformity withaccounting principles generally accepted in the United States of America.

In accordance with Government Auditing Standards, we have also issued our reportdated January 29, 2008, on our consideration of the St. Landry Parish CommunityAction Agency's internal control over financial reporting and on our tests of itscompliance with certain provisions of laws, regulations, contracts, and grantagreements and other matters. The purpose of that report is to describe the scopeof our testing of internal control over financial reporting and compliance and theresults of that testing and not to provide an opinion on the internal control overfinancial reporting or on compliance. That report is an integral part of an auditperformed in accordance with Government Auditing Standards and should beconsidered in assessing the results of our audit.

P. O. Box 1549 47661-49 North Service Road Opelousas, Louisiana 70571-1549 Telephone 337-948-4848 Telefax 337-948-6109

St. Landry Parish Community Action AgencyOpelousas, LouisianaPage 2 • .

The budgetary comparison schedule on page 25 is not a required part of the basicfinancial statements but is supplementary information required by accountingprinciples generally accepted in the United States of America. We have appliedcertain limited procedures, which consisted principally of inquiries of managementregarding the methods of measurement and presentation of the requiredsupplementary information. However, we did not audit the information and expressno opinion on it.

The Agency has not presented management's discussion and analysis and the requiredbudgetary comparison except for the General Fund that the Governmental AccountingStandards Board has determined is necessary to supplement, although not requiredto be part of the basic financial statements.

Our audit was conducted for the purpose of forming an opinion on the financialstatements that collectively comprise the St. Landry Parish Community ActionAgency's basic financial statements. The other supplementary information listedin the table of contents for the year ended July 31, 2007, are presented forpurposes of additional analysis and are not a required part of the financialstatements of the St. Landry Parish Community Action Agency. The accompanyingSchedule of Expenditures of Federal Awards is presented for purposes of additionalanalysis as required by U.S. Office of Management and Budget Circular A-133,Audits of States, Local Governments, and Nonprofit Organizations, and is also nota required part of the basic financial statements. Such information has beensubjected to the auditing procedures applied in the audit of the basic financialstatements and, in our opinion, is fairly stated, in all material respects, inrelation to the basic financial statements taken as a whole.

O cTuuCv-v v C oOpelousas, LouisianaJanuary 29, 2008

BASIC FINANCIAL STATEMENTS

GOVERNMENT-WIDE FINANCIAL STATEMENTS

ST. LANDRY PARISH COMMUNITY ACTION AGENCYOPELOUSAS, LOUISIANA

STATEMENT OF NET ASSETSJULY 31, 2007

GOVERNMENTALACTIVITIES

ASSETS

Cash $64,171Other receivables 76,984Capital assets (net) 241,780

Total assets 382,935

LIABILITIES AND NET ASSETS

LIABILITIESCash overdrafts $6,334Accounts payable 13,736Payroll withholdings and accrued fringebenefits 13,019Deferred revenue 10,561Compensated absences 18,036

Total liabilities 61,686

NET ASSETSInvested in capital assets, net of related debt 241,780Unrestricted 79,469

Total net assets 321,249

Total liabilities and net assets 382,935

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


STATEMENT OF ACTIVITIESJULY 31, 2007

PROGRAM REVENUESFEES, FINES OPERATING CAPITALAND CHARGES GRANTS AND GRANTS AND

FUNCTIONS/PROGRAMS EXPENSES FOR SERVICES CONTRIBUTIONS CONTRIBUTIONS

NET (EXPENSES)REVENUES ANDCHANGES INNET ASSETSTOTAL

GovernmentalactivitiesGeneralgovernmentHealth andwelfare

Totalgove rnmenta1activities

$19,379

1,904,545

1,923,924 -0-

$1,916,293

1,916,293 -0-

$(19,379)

11,748

(7,631)

General revenuesInterestIn-kindOtherGain on sale of vehicle

Total general revenues and transfers

Change in net assets

Net assets - August 1, 2006

Net assets - July 31, 2007

18546,46529,050

1275,712

68,081

253,168

321,249

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

FUND FINANCIAL STATEMENTS


BALANCE SHEETGOVERNMENTAL FUNDS

JULY 31, 2007

GENERAL CSBG HOME ENERGY

FAMILYINDEPENDENCE

"WORK SECTION 18

ASSETS

Cash $4,206 $14,093Due from other funds 4,950 40,120Other receivables 180 $24,685 26,650

Total assets 9,336 24,685 80,863

LIABILITIES AND FUND EQUITY

LIABILITIESCash overdrafts $894Accounts payable 32Payroll withholdings andaccrued fringe benefits 9,759 $171Due to other funds $26,049 14,000Deferred revenue

Total liabilities 26,049 24,685 171

FUND BALANCESFund balance - unreserved (16,713) 80,692

Total fund balances (16,713) -0- 80,692

Total liabilities andfund balances 9.336 24,685 80,863

$4,89030,6278,082

43,599

$2,491

283

2,774

40,82540,825

43,599

$4,4987,387

11,885

$2,491

797. 22,627

25,915

(14,030)(14,030)

11,885

Continued on next page.



BALANCE SHEETGOVERNMENTAL FUNDS - CONTINUED

JULY 31, 2007

ASSETS

CashDue from other fundsOther receivables

Total assets

$6,30810,4208,575

25.303

$12,8417,5864,155

24.582

$87336

423

$17,24864,6294,457

86,334

$64,171166,05576,764

307,010

LIABILITIES AND FUND EQUITY

LIABILITIESCash overdraftsAccounts payable $2,262Payroll withholdings andaccrued fringe benefits 194Due to other funds 22,771Deferred revenue


FUND BALANCESFund balances - unreserved 76

Total fund balances 76

Total liabilities andfund balances 25.303

$701 $726,086 22,33510,56117,348 22,407

7,2347,234

24.582

(21,984)(21,984)

423

$5,4406,460

1,04251,987

64,929

21,40521,405

86.334

$6,33413,736

13,019165,85510,561209,505

97,50597,505

307.010



RECONCILIATION OF GOVERNMENTAL FUNDS' BALANCE SHEETTO THE STATEMENT OF NET ASSETS

JULY 31, 2007

Total fund balances for governmental funds atJuly 31, 2007

Cost of capital assets at July 31, 2007

Less: Accumulated depreciation as of July 31, 2007

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

Long-term liabilities at July 31, 2007Compensated absences

Net assets at July 31, 2007

$516,331

(274,551)

165,855(165,855)

$97,505

241,780

(18,036)

321,249



STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCESGOVERNMENTAL FUNDS

FOR THE YEAR ENDED JULY 31, 2007FAMILY

INDEPENDENCEGENERAL CSBG HOME ENERGY WORK

REVENUESIntergovernmentalFederal $395,127 $393,308StateParish

MiscellaneousIn -kindOther revenues $7,935InterestTotal revenues 7,935 395,127 393,308

EXPENDITURESCurrent - GeneralGovernmentPersonnel 3 , 852 264 , 924 24 , 053Fringe benefits 1,540 36,886 7,068Travel 2 , 252 5 , 856 169Supplies 1,016 6,691 911Insurance 30,066Energy assistance 13,589 296,331Prescription assistance 2,229Emergency assistance 3,183Transportation assistanceMaterials 222In-kind appliedOther 6,169 21,734 6,200

Capital outlay 626 2,328Total expenditures 17,906 385,257 334,732

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES (9,971) 9,870 58,576

OTHER FINANCING SOURCES(USES)Operating transfers inOperating transfers out (9,870)Sale of vehicle 100

Total other financingsources (uses) 100 (9,870) -0-

EXCESS OF REVENUES AND OTHERSOURCES OVER (UNDER)EXPENDITURES AND OTHER(USES) (9,871) 58,576

FUND BALANCES, beqinninqof year (6,842) 22,116

FUND BALANCES, end of year (16,713) -0- 80,692

$98,346

73,000

171,346

65,1997,952

12236,791

21,993

7,367

139,424

31,922

13,352(1,173)

12,179

44,101

(3,276)

40,825

SECTION 18

$186,298

28,731

215,029

112,28114,8751,6321,79847,570

47,782

10,924

236,862

(21,833)

21,768(1,173)

20,595

(1,238)

(12,792)

(14.030)

Continued on next page.The accompanying notes are an integral part of the basic financial statements.


STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - CONTINUEDGOVERNMENTAL FUNDS

FOR THE YEAR ENDED JULY 31,

STATEWEATHERIZATION

REVENUESIntergovernmentalFederalStateParish

MiscellaneousIn -kindOther revenuesInterestTotal revenues

EXPENDITURESCurrent - GeneralGovernmentPersonnelFringe benefitsTravelSuppliesInsuranceEnergy assistancePrescription assistanceEmergency assistanceTransportation assistanceMaterialsIn-kind appliedOther

Capital outlayTotal expenditures

EXCESS OF REVENUES OVER(UNDER) EXPENDITURES

OTHER FINANCING SOURCES(USES)Operating transfers inOperating transfers outSale of vehicle

Total other financingsources (uses)

EXCESS OF REVENUES AND OTHERSOURCES OVER (UNDER)EXPENDITURES AND OTHER(USES)

FUND BALANCES, beginningof year

FUND BALANCES, end of year

$83,064

83,064

38,3289,438

88597

20,278

14,335

83,064

-0-

-0-

76

76

SENIORCOMPANION

$327,51118,634

46,4652,475141

395,226

281,7309,83026,45710,2539,972

46,46521,960

406,667

(11,441)

(2,364)

(2,364)

(13,805)

21,039

7,234'

2007

MEDICAID

$2,562

2,562

7,2881,004

153

155

8,600

(6,038)

-0-

(6,038)

(15,946)

(21f 984)

OTHERGOVERNMENTAL

$248,053 $125,21027,000

28,08944

328,396 1

62,63613,894

6173,69924,19968,1221,835

23,56951,399

25,84431,513307,327 1

21,069

14,580(35,120)

787

(19,753)

1,316

20,089

21,405

TOTAL

,734,26943,844100,000

46,46567,230

185,991,993

860,291102,48737,07125,087148,751378,0424,0643,18393,34471,89946,465114,68834,467

,919,839

72,154

49,700(49,700)

887

887

73,041

24,464

97.505


10ST. LANDRY PARISH COMMUNITY ACTION AGENCY

OPELOUSAS, LOUISIANARECONCILIATION OF THE STATEMENT OF REVENUES, EXPENDITURES, AND

CHANGES IN FUND BALANCES OF GOVERNMENTAL FUNDSTO THE STATEMENT OF ACTIVITIESFOR THE YEAR ENDED JULY 31, 2007

Total net change in fund balances for the yearended July 31, 2007 per Statement of Revenues,Expenditures and Changes in Fund Balances $73,041

Capital outlay which is considered expenditureson Statement of Revenues, Expenditures andChanges in Fund Balances $34,467

Depreciation expense for year ended July 31, 2007 (39,418) (4,951)

Book value of capital assets sold (875)

Reduction in compensated absences 866

Total change in net assets for the year endedJuly 31, 2007 per Statement of Activities 68.081



OPELOUSAS, LOUISIANAAGENCY FUND

STATEMENT OF FIDUCIARY NET ASSETSJULY 31, 2007

PAYROLL ACCOUNT

ASSETS

Cash $200

Total assets 200

LIABILITIES

Due to other funds $200

Total liabilities 200



OPELOUSAS, LOUISIANANOTES TO FINANCIAL STATEMENTS

FOR THE YEAR ENDED JULY 31, 2007

NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

The accompanying financial statements of the St. Landry Parish Community ActionAgency have been prepared in conformity with generally accepted accountingprinciples (GAAP) as applied to governmental units. GAAP includes all relevantGovernmental Accounting Standards Board (GASB) pronouncements. In the government-wide financial statements. Financial Accounting Standards Board (FASB)pronouncements and Accounting Principles Board (APB) opinions on or beforeNovember 30, 1989, have been applied unless those pronouncements conflict with orcontradict GASB pronouncements, in which case, GASB prevails. The accounting andreporting framework and the more significant accounting policies are discussed insubsequent subsections of this note.

FINANCIAL REPORTING ENTITY

Governmental Accounting Standards Board Statement No. 14 established criteria fordetermining which component units should be considered part of St. Landry ParishCommunity Action Agency for financial reporting purposes. The basic criterion forincluding a potential component unit within the reporting entity is financialaccountability. The GASB has set forth criteria to be considered in determiningfinancial accountability. This criteria includes:

1. Appointing a voting majority of an organization's governing body, and

a. The ability of the Agency to impose its will on that organizationand/or

b. The potential for the organization to provide specific financialbenefits to or impose specific financial burdens on the Agency.

2. Organizations for which the Agency does not appoint a voting majority butare fiscally dependent on the Agency.

3. Organizations for which the reporting entity financial statements wouldbe misleading if data of the organization is not included because of thenature or significance of the relationship.

St. Landry Parish Community Action Agency is considered to be a component unit ofthe St. Landry Parish Government. The Agency is fiscally dependent on the ParishGovernment even, though the Parish Government does not appoint a voting majority ofthe Agency's governing body. The basic entity being reported on in the St. Landry'Parish Community Action Agency's financial report includes all funds over whichthe Agency exercises oversight responsibility. This responsibility includesfinancial interdependency, designation of management, ability to significantlyinfluence operations, and accountability for fiscal matters.


OPELOU5AS, LOUISIANANOTES TO FINANCIAL STATEMENTS


NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)

BASIS OF PRESENTATION

GOVERNMENT-WIDE FINANCIAL STATEMENTS (GWFS)

The Statement of Net Assets and the Statement of Activities display informationon all of the nonfiduciary activities of Community Action Agency, the primarygovernment, as a whole. They include all funds of the reporting entity. Forthe most part, the effect of interfund activity has been removed from thesestatements. Governmental activities, which normally are supported by taxes andintergovernmental revenues, are reported separately from business-typeactivities, which rely to a significant extent on fees and charges for support.Fiduciary funds are not included in the GWFS. Fiduciary funds are reportedonly in the Statement of Fiduciary Net Assets at the fund financial statementlevel.

The Statement of Activities demonstrates the degree to which the directexpenses of a given function or segment are offset by program revenues. Directexpenses are those that are specifically associated with a program or functionand, therefore, are clearly identifiable to a particular function. Programrevenues include (a) fees and charges paid1 by the recipients of goods orservices offered by the programs, and (b) grants and contributions that arerestricted to meeting the operational or capital requirements of a particularprogram. Revenues that are not classified as program revenues, including alltaxes, are presented as general revenues.

FUND FINANCIAL STATEMENTS

The accounts of St. Landry Parish Community Action Agency are organized on thebasis of funds, each of which is considered a separate accounting entity. Theoperations of each fund are accounted for with a separate set of self-balancingaccounts that comprises its assets, liabilities, fund equity, revenues, andexpenditures or expenses, as appropriate. Resources are allocated to andaccounted for in individual funds based upon the purposes for which they are to bespent and the means by which spending activities are controlled.

The various funds of the Agency are classified into two categories: governmentaland fiduciary.. The emphasis on fund financial statements is on major governmentaland fiduciary funds, each displayed in a separate column. A fund is consideredmajor if it is the primary operating fund of the Agency or meets the followingcriteria:

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

b. Total assets, liabilities, revenues, or expenditures/expenses of theindividual governmental or fiduciary fund are at least 5 percent of thecorresponding total for all governmental and enterprise funds combined.





FUND FINANCIAL STATEMENTS (Continued)

The Agency reports the following major governmental funds:

Governmental Funds

General Fund. The General Fund is used to account for resources traditionallyassociated with governments which are not required to be accounted for in anotherfund.

Special Revenue Funds. Special Revenue Funds are used to account for the proceedsof specific revenue sources that are legally restricted to expenditures forspecified purposes.

MEDICAID '

The Medicaid Program provides a means for disadvantaged individuals to applyfor medical assistance.

SECTION 16

The Section 18 Program provides a public access transportation program on ademand-response basis, as well as on existing fixed routes to economicallydisadvantaged residents of the parish.

COMMUNITY SERVICES BLOCK GRANT (CSBG)

The Community Services Block Grant Program provides services and activitieshaving a measurable and potential major impact on causes of poverty in thecommunity or those areas of the community where poverty is a particularly acuteproblem; to obtain and maintain adequate housing and ,a suitable livingenvironment; and to provide on an emergency basis for the provisions of suchsupplies and services, nutritious foodstuffs, and related services, as may benecessary to counteract conditions of starvation and malnutrition among thepoor.

LOW-INCOME HOME ENERGY ASSISTANCE

The Low-income Home .Energy Assistance Program provides utility assistance toeligible low-income families.

FAMILY INDEPENDENCE WORK

The Family Independence Work Program provides transportation service toeconomically disadvantaged persons involved in completing their education.

STATE WEATHERIZATION

The State Weatherization Program provides installation of energy conservingmeasures in dwellings, in order to conserve needed energy and to reduce theimpact of rising energy costs on low-income persons, particularly the elderlyand handicapped.




NOTE i - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)


SENIOR COMPANION

The Senior Companion Program provides volunteer opportunities for low-incomeindividuals aged sixty and older which enhance their ability to remain active andprovide critically needed community services; to provide long-term care byassisting adults, primarily older individuals with mental, emotional, and physicalimpairments, to achieve and maintain their fullest potential to be healthy and tomanage their lives independently.

Additionally, the Agency reports the following non-major funds:

Governmental Funds

Special Revenue Funds. Special Revenue Funds are used to account for the proceedsof specific revenue sources that are legally restricted to expenditures forspecified purposes.

TITLE XIX

The Title XIX Program provides non-emergency medical transportation and accessto Human Service Agencies for the blind, elderly, and disabled.

EMERGENCY FOOD AND SHELTER

The Emergency Food and Shelter Program provides for the purchase of food andshelter, to supplement and extend available resources.

SPECIAL FUND

The Special Fund is used to account for resources and expenditures which arenot required to be accounted for in another fund.

TRANSPORTATION LOCAL FUND

The Transportation Local Fund provides monies that are raised locally to payfor any transportation expenses not covered under the Title XIX and Section 18Programs.

HOUSING PRESERVATION

The Housing Preservation Program provides installation and repairs of homesowned by very low-income individuals. This work is needed in order to conserveenergy and as a result reduces the impact of rising energy costs.

REHABILITATION

The Rehabilitation Program provides transportation to educational facilitiesfor handicapped individuals.






UNITED WAY MEDICAL ASSISTANCE

The United Way Medical Assistance Program provides prescription assistance toneedy families.

FOOD FOR SENIORS

The Food for Seniors Program provides funds to assist in the distribution ofcommodities to senior citizens.

PROJECT CARE

The Project Care Program provides direct payments to home energy suppliers onbehalf of eligible households. Funds are derived from local contributions.

TEEN PREGNANCY PREVENTION

The Teen Pregnancy Prevention Program provides temporary assistance to needyfamilies through TANF (Temporary Assistance to Needy Families) Block Grant.

TANF ENERGY ASSISTANCE

The TANF Energy Assistance Program provides utility assistance to eligible low-income families.

STATE FUNDS

The State Funds Program provides financial assistance to the Agency to be usedat their discretion as a supplement to all programs where financial assistanceis needed.

Fiduciary Fund

Agency Fund. Agency funds are used to account for assets held by the Agency ina trustee capacity or as an agent for individuals, private organizations, othergovernments, and/or other funds. Agency funds are custodial in nature (assetsequal liabilities) and do not involve measurement of results of operations.

MEASUREMENT FOCUS/HASIS OF ACCOUNTING

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

MEASUREMENT FOCUS

On the government-wide Statement of Net Assets and the Statement of Activities,both governmental and business-type activities are presented using the economicresources measurement focus as defined in item b. below.

in the fund financial statements, the "current financial resources" measurementfocus or the "economic resources" measurement focus is used as appropriate:





MEASUREMENT FOCUS (Continued)

a. All governmental funds utilize a "current financial resources"measurement focus. Only current financial assets and liabilities aregenerally included on their- balance sheets. Their operating statementspresent sources and uses of available spendable financial resourcesduring a given period. These funds use fund balance as their measure ofavailable spendable financial resources at the end of the period.

b. The proprietary fund utilizes an "economic resources" measurement focus.The accounting objective of this measurement focus is the determinationof operating income, changes in net assets (or cost recovery), financialposition, and cash flows. All assets and liabilities (whether current ornoncurrent) associated with their activities are reported. Proprietaryfund equity is classified as net assets.

c. Agency funds are not involved in the measurement of results ofoperations; therefore, measurement focus is not applicable to them.

BASIS OF ACCOUNTING

In the government-wide Statement of Net Assets and Statement of Activities,governmental activities are presented using the accrual basis of accounting.Under the accrual basis of accounting, revenues are recognized when earned andexpenses are recorded when the liability is incurred or economic asset used.Revenues, expenses, gains, losses, assets, and liabilities resulting from exchangeand exchange-like transactions are recognized when the exchange takes place.

Governmental fund and fiduciary fund financial statements are reported using thecurrent financial resources measurement focus and the modified accrual basis ofaccounting. Revenues are recognized as soon as they are both measurable andavailable. Revenues are considered to be available when they are collectiblewithin the current period or soon enough thereafter to pay liabilities of thecurrent period. For thi s purpose, the government cons iders revenues to beavailable if they are collected within 60 days of the end of the current fiscalperiod. Expenditures (including capital outlay) generally are recorded when aliability is incurred, as under accrual accounting.

Deferred revenue is reported on the balance sheet. Deferred revenue arises whenresources are received before the St. Landry Parish Community Action Agency has alegal claim to them, as when grant monies are received prior to the incurrence ofqualifying expenditures. In subsequent periods, when both revenue recognitioncriteria are met, or when there is a legal claim to the resources, the liabilityfor deferred revenue is removed from the balance sheet and revenue is recognized.

PROGRAM REVENUES

Program revenues included in the Statement of Activities are derived directly fromthe program itself or from parties outside St. Landry Parish Community ActionAgency's clients, as a whole; program revenues reduce the cost of the function tobe financed from the St. Landry Parish Community Action Agency's general revenues.

18ST. LANDRY PARISH COMMUNITY ACtlON AGENCY




ALLOCATION OF INDIRECT EXPENSES

St. Landry Parish Community Action Agency reports all direct expenses by functionin the Statement of Activities. Direct expenses are those that are clearlyidentifiable with a function. Indirect expenses of other functions are notallocated to those functions, but are reported separately in the Statement ofActivities. Depreciation expense is specifically identified by function and isincluded in the direct expense of each function. Interest on general long-termdebt is considered an indirect expense and is reported separately in the Statementof Activities.

EQUITY CLASSIFICATIONS

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

1. Invested in capital assets, net of related debt - consists of capitalassets including restricted capital assets, net of accumulated depreciationand reduced by the outstanding balances of any bonds, mortgages, notes, orother borrowings that are attributable to the acquisition, construction, orimprovement of those assets.

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

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

In the fund financial statements, governmental fund equity is classified as fundbalance. Fund balance is further classified as reserved and unreserved, withunreserved further split between designated and undesignated. Proprietary fundequity is classified the same as in the government-wide statements.

INTERFUND RECEIVABLES AND PAYABLES

During the course of operations, numerous transactions occur between individualfunds that may result in amounts owed between funds. Those related to goods andservices type transactions are classified as Mdue to and from other funds."Short-term interfund loans are reported as "interfund receivables and payables."Interfund receivables and payables betwee.n funds within governmental activitiesare eliminated in the Statement of Net Assets.

CASH AND INVESTMENTS

Louisiana statues authorize the Agency to invest in direct United States Treasuryobligations; bonds, debentures, notes, or other evidence of indebtedness issued orguaranteed by federal agencies and backed by the United States; bonds, debentures,notes, or other evidence of indebtedness issued or guaranteed by United Statesgovernment instrumentalities, which are federally sponsored; and certificates ofdeposits.





CASH AND INVESTMENTS (Continued)

Bank deposits must be secured by federal depository insurance or the pledge ofsecurities owned by the bank. The market value of the pledged securities must atall times equal or exceed 100 percent of the uninsured amount on deposit with thebank.

At July 31, 2007, the carrying amount of the Agency's deposits was $58,037. Thebank balance of cash was $140,470, all of which is covered by federal depositoryinsurance.

CAPITAL ASSETS

The accounting treatment over property, plant and equipment (capital assets)depends on whether they are used in governmental fund operations or proprietaryfund operations and whether they are reported in the government-wide or fundfinancial statements.

Prior to GASB No. 34, governments were not required to report generalinfrastructure assets. St. Landry Parish Community Action Agency did notcapitalize infrastructure expenditures.

In the government-wide financial statements, capital assets are capitalized athistorical cost, or estimated historical cost if actual is unavailable, except fordonated assets, which are recorded at their estimated fair value at the date ofdonation. Community Action Agency maintains a threshold level of $250 or more forcapitalizing capital assets.

Depreciation of all exhaustible capital assets is recorded as an allocated expensein the Statement of Activities, with accumulated depreciation reflected in theStatement of Net Assets. Depreciation is provided over the assets' estimateduseful lives using the straight-line method of depreciation. The range ofestimated useful lives by type of asset is as follows:

Buildings and improvements 20 - 40 yearsFurniture and equipment 5 - 2 5 yearsVehicles 5 - 1 5 years

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

Interest costs on construction, if any, are not capitalized.

ENCUMBRANCES/

Encumbrance accounting is not used by the St. Landry Parish Community ActionAgency.

INVENTORY

St. Landry Parish Community Action Agency practices the policy of recordingmaterials and supplies as expenditures when acquired. These items are notrecorded as inventory because the amount of the items in stock is insignificant.




BUDGETS AND BUDGETARY ACCOUNTING

St. Landry Parish Community Action Agency prepared a budget for its General Fundon the modified accrual basis of accounting.

St. Landry Parish Community Action Agency adopts budgets for its Special RevenueFunds on a program year basis instead of on the fiscal year of the Agency.Budgets required by funding agencies are prepared on a modified accrual basis ofaccounting. The budgets are adopted on a contract basis with various governmentalbodies. Operating appropriations, to the extent not expended, lapse at year-end.Formal budgetary integration is employed as part of the accounting system.

USE OF ESTIMATES

The preparation of financial statements in conformity with generally acceptedaccounting principles requires management to make estimates and assumptions thataffect the reported amounts of assets and liabilities and disclosure of contingentassets and liabilities at the date of the financial statements and the reportedamounts of revenues and expenditures during the reporting period. Actual resultscould differ from those estimates.

NOTE 2 - DEFICITS IN INDIVIDUAL FUNDS

The following funds reflected a deficit fund balance at July 31, 2007:

$16,713General FundSpecial Revenue Funds

Section 18MedicaidSpecial Fund

NOTE 3 - CAPITAL ASSETS AND DEPRECIATION

14,03021,98416,294

Capital assets and depreciation activity as of and for the year ended July 31,2007, for the Community Action Agency are as follows:

Governmental activitiesEquipmentOffice equipmentVehicles

Totals at historicalcost

Balances7/31/06 Additions

$6,996267,657224,111

498,764

Less accumulated depreciationEquipment (1,992)Office equipment (127,074)Vehicles

Total accumulateddepreciation

Governmental activitiesCapital assets, net

(122,092)

(251,158)

$2,95431,513

34,467

(676)(19,001)(19,741)

(39,418)

247,606

Disposals

$16,900

16,900

16,025

16,02_5

875

Balances7/31/07

$6,996270,611238,724

516,331

(2,668)(146,075)(125,808)

(274,551)

241,780




NOTE 3 - CAPITAL ASSETS AND DEPRECIATION (CONTINUED)

Depreciation expense was charged to governmental activities as follows:

General government $2,099Health and welfare 37,319

Total 39,418

NOTE 4 - PENSION PLAN

Plan Description

Substantially all of the St. Landry Parish Community Action Agency's employees aremembers of the Parochial Employees' Retirement System of Louisiana. In additionto employee payroll deductions, the St. Landry Parish Community Action Agency'sfunds are remitted to the retirement system and are recorded as expenditures.

The retirement system is a cost-sharing, multiple-employer, statewide definedbenefit retirement system which is administered and controlled by a separate boardof trustees. Contributions of participating agencies are pooled within the systemto fund accrued benefits, with contribution rates approved by the LouisianaLegislature. The St. Landry Parish Community Action Agency does not guarantee thebenefits granted by the retirement system. The payroll qualified to be covered bythe system for the year ended July 31, 2007 was approximately $473,638.

Any member is eligible for normal .retirement if he has at least 30 years ofcreditable service regardless of age, 25 years of creditable service and is atleast age 55, or 10 years of creditable service and is at least age 60.

Benefit rates are 1 percent of final compensation (average monthly earnings duringthe highest 36 consecutive months or joined months if service was interrupted)plus $2.00 per month for each year of service credited prior to January 1, 1980,and 3 percent of final compensation for each year of service after January 1,1980.

A member is eligible to retire and receive disability benefits if he has at least5 years of creditable service, is not eligible for normal retirement and suffersdisability which has been certified by the State Medical Disability Board. Therate is 3 percent of the member's final compensation multiplied by his years ofcreditable service under certain conditions outlined in the statutes.

The Parochial Employees' Retirement System issues a publicly available financialreport that includes financial statements and required supplementary information.The report may be obtained by writing to Parochial Employees' Retirement Systemof Louisiana, P. 0. Box 14619, Baton Rouge, Louisiana, 70898-4619 or by calling(225) 928-1361.

Funding Policy

Covered employees were required by state statute to contribute 9.50 percent oftheir salary to the plan from August, 2006 to July, 2007. The Agency was requiredby the same statute to contribute 12.75 percent from August, 2006 to July, 2007.The Agency contribution requirements for the years ended July 31, 2007, and July31, 2006 were $61,558 and $62,904, respectively.




NOTE 5 - CHANGES IN LONG-TERM DEBT

Full-time employees earn annual leave at the rate of 5 to 15 days per year,depending upon length of service. A maximum of 5 days of unused annual leave maybe carried over from year to year. Upon termination, employees are paid forunused annual leave at the employee' s current rate of pay or an hourly rate whichis an average of the three highest years of employment. Full-time employees earnsick leave at the rate of 8 days per year. A maximum of 90 days of unused sickleave may be carried over from year to year. Accumulated sick leave is forfeitedupon termination.

At July .31, 2007, employees of.the St. Landry Parish Community Action Agency hadaccumulated and vested $18,036 of employee leave benefits computed in accordancewith GASB Codification Section C 60. No employees are expected to retire withinthe next year, so the entire compensated absences balance is long-term.

The following is a summary of the long-term debt transactions for the year endedJuly 31, 2007:

Balance Balance7/31/06 Additions Reduction 7/31/07

Compensated absences

Totals -0-

$866

866

NOTE 6 - INTERFUMD RECEIVABLES, PAYABLES

General Fund

Special Revenue FundsFamily Independence WorkState WeatherizationSenior Companion - MainSenior Companion - State and LocalHousing PreservationUnited Way Medical AssistanceFood for SeniorsMedicaidSpecial FundRehabLow-income Home Energy AssistanceTANFTitle XIXSection 18Project CareTransportation LocalEmergency Food - ShelterCommunity Services Block Grant

Fiduciary FundPayroll Account

Interfund InterfundReceivables Payables

$4,950

30,62710,4201,5006,08615,6323,35023,347

336700

40,1202,2006,8007,3879,3002,900400

$26,049

22,7716,086

8,400900

19,10022,33517,000

100

6,48722,627

14,000

200

Totals 166,055 166,055




NOTE 7 - BOARD MEMBERS

During the year ended July 31, 2007, the following individuals served on the St.Landry Parish Community Action Agency's Board of Directors:

Mary Lou Lacassine Donald Doga Velma HendrixMary Doucet Mary Boxie Emma L. JohnsonMichael Dupre Armand J. Brinkhaus Mary V. MurrayDaphne DeBeau John Fontenot Evelyn LastrapesSheryl Ned Janice Mason Augusta RideauAlvin Owens, Sr. J.C. JoubertAudrey Chavis

Board members received no compensation.

NOTE 8 - OPERATING TRANSFERS OUT

The operating transfers out, included in the individual funds as of July 31, 2007,are as follows:

Community Services Block GrantTransfers for utility expenditures paid by theSpecial Fund $9,870

Section 18Transfers for utility expenditures paid by theSpecial Fund 1,173

Senior CompanionTransfers for utility expenditures paid by theSpecial FundMain $1,182State and Local 1,182 2,364

Family Independence WorkTransfers for utility expenditures paid by theSpecial Fund 1,173

Title XIXTransfers for Section 18 expenditures 24,468Transfers for Family Independence Work expenditures 10,652 35,120

Total operating transfers out 49,700




NOTE 9 - OPERATING TRANSFERS IN

The operating transfers in, included in the individual funds as of July 31, 2007,are as follows:

Special FundTransfers from individual funds for utility expenditures $14,580

Family Independence Work FundTransfers from Title XIX Fund for program expenditures 13,352

Section 18Transfers from Title XIX Fund for program expenditures 21,768

Total operating transfers in 49.700

NOTE 10 - REVENUES

Community Action Agency derives most of its revenues from grants. The grants comefrom federal and state agencies as well as from other organizations. Theserevenues are used to fund programs consistent with grant agreements.

REQUIRED SUPPLEMENTARY INFORMATION


STATEMENT OF REVENUES, EXPENDITURES, ANDCHANGES IN FUND BALANCE - BUDGET (GAAP-BASIS) AND ACTUAL


REVENUESMiscellaneous

Re fiondsTotal revenues

EXPENDITURESCurrent - General GovernmentPersonnelFringe benefitTravelSuppliesPrescription assistanceOther


EXCESS OF REVENUES OVER (UNDER)EXPENDITURES

OTHER FINANCING SOURCES (USES)Sale of vehicle


EXCESS OF REVENUES AND OTHERSOURCES OVER (UNDER) EXPENDITURESAND OTHER (USES)

FUND BALANCE, beginning of year

FUND BALANCE, end of year

BUDGET ACTUAL

$7,9357,935-0-

$6,500

8001,2505,0003,4504,00021,000

-0-

3,8521,5402,2521,0162,2296,391626

17,906

VARIANCEFAVORABLE

(UNFAVORABLE)

(21,000) (9,971)

100

100

(21,000) (9,871)

(6,842)

(16,713)

$7,9357,935

2,648(1,540)(1,452)

2342,771(2,941)3,3743,094

11,029

100

100

11,129

Note: Original budget was not amended.

OTHER SUPPLEMENTARY INFORMATION


GENERAL FUNDBALANCE SHEETJULY 31, 2007

26

ASSETS

CashDue from other funds

Total assets

$4,2065,130

9,336

LIABILITIES AND FUND BALANCE

LIABILITIESDue to other funds $26., 049


FUND BALANCEUnreserved (16,713)

Total liabilities and fund balance 9,336

27ST. LANPRY PARISH COMMUNITY ACTION AGENCY

OPELOUSAS, LOUISIANAGENERAL FUND

STATEMENT OF REVENUES, EXPENDITURES, ANDCHANGES IN FUND BALANCE - BUDGET (GAAP-BASIS) AND ACTUAL


REVENUESMiscellaneousRefunds

Total revenues

EXPENDITURESCurrent - General GovernmentPersonnelFringe benefitTravelSuppliesprescription assistanceOther



OTHER FINANCING SOURCES (USES)Sale of vehicle



FUND BALANCE (DEFICIT), beginning of year

FUND BALANCE (DEFICIT?, end of year

BUDGET

-0-

$6,500

8001,2505,0003,4504,00021,000

-0-

ACTUAL

$7,9357,935

3,8521,5402,2521,0162,2296,390627

17,906

VARIANCEFAVORABLE

(UNFAVORABLE)

$7,9357,935

(21,000) (9,971)

100

100

(21.000) (9,871)

(6,842)

(16,713)

3,094

11,029

100

100

11,129

Note; Original budget was not amended.

28

SPECIAL REVENUE FUNDS

PROJECT CARE

The Project Care Program provides direct payments to home energy suppliers onbehalf of eligible households. Funds are derived from local contributions.

TITLE XIX

The Title XIX Program provides non-emergency medical transportation and access toHuman Service Agencies for the blind, elderly, and disabled.

LOW-INCOME HOME ENERGY ASSISTANCE

The Low-income Home Energy Assistance Program provides utility assistance toeligible low-income families.

FOOD FOR SENIORS

The Food for Seniors Program provides funds to assist in the distribution ofcommodities to senior citizens.

SECTION IB

The Section 18 Program provides a public access transportation program on ademand-response basis, as well as on existing fixed routes to economicallydisadvantaged residents of the parish.

COMMUNITY SERVICES BLOCK GRANT (CSBG)

The Community Services Block Grant Program provides services and activities havinga measurable and potential major impact on causes of poverty in the community orthose areas of the community where poverty is a particularly acute problem; toobtain and maintain adequate housing and a suitable living environment; and toprovide on an emergency basis for the provisions of such supplies and services,nutritious foodstuffs, and related services, as may be necessary to counteractconditions of starvation and malnutrition among the poor.

STATE FUNDS

The State Funds Program provides financial assistance to the Agency to be used attheir discretion as a supplement to all programs where financial assistance isneeded.

STATE WEATHERIZATION

The State Weatherization Program provides installation of energy conservingmeasures in dwellings, in order tc3 conserve needed energy and to reduce the impactof rising energy costs on low-income persons, particularly the elderly andhandicapped. The Low-income Home Energy Assistance Program provides energyrelated home repairs for low-income households.

HUD AND COMMODITY

The HUD Program provides counseling to homeowners. The Commodity Program providesfunds to assist in the transportation and distribution of commodities.

29


SENIOR COMPANION

The Senior Companion Program provides volunteer opportunities for low-incomeindividuals aged sixty and older which enhance their ability to remain active andprovide critically needed community services; to provide long-term care byassisting adults, primarily older individuals with mental, emotional, and physicalimpairments, to achieve and maintain their fullest potential to be healthy and tomanage their lives independently.

MEDICAID

The Medicaid Program provides a means for disadvantaged individuals to apply formedical assistance.

FAMILY INDEPENDENCE WORK

The Family Independence Work Program provides transportation service toeconomically disadvantaged persons involved in completing their education.

EMERGENCY FOOD AND SHELTER

The Emergency Food and Shelter Program provides for the purchase of food andshelter, to supplement and extend available resources.

SPECIAL FUND

The Special Fund is used to account for resources and expenditures which are not"required to be accounted for in another fund.

TRANSPORTATION LOCAL FUND

The Transportation Local Fund provides monies that are raised locally to pay forany transportation expenses not covered under the Title XIX and Section 18Programs.

HOUSING PRESERVATION

The Housing Preservation Program provides installation and repairs of homes ownedby very low-income individuals. This work is needed in order to conserve energyand as a result reduces the impact of rising energy costs.

REHABILITATION

The Rehabilitation Program provides transportation to educational facilities forhandicapped individuals.

UNITED WAY MEDICAL ASSISTANCE

The United Way Medical Assistance Program provides prescription assistance toneedy families.

30


TEEN PREGNANCY PREVENTION

The Teen Pregnancy Prevention Program provides temporary assistance to needyfamilies through TANF (Temporary Assistance to Needy Families) Block Grant.

TANF ENERGY ASSISTANCE

The TANF Energy Assistance Program provides utility assistance to eligible low-income families.


OPELOUSAS, LOUISIANAPROJECT CARE

FOR THE YEAR ENDED SEPTEMBER 30, 2006

REVENUESMiscellaneousOther $10,469

Total revenues 10,469

EXPENDITURESCurrent - General GovernmentOther 2,721Utilities 2,721

Total expenditures

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 7,748

FUND BALANCE, beginning of year 9,386

FUND BALANCE, end of year 17,134


OPELOUSAS ,TITLE

LOUISIANAXIX

STATEMENT OF REVENUES, EXPENDITURES,IN FUND BALANCE- BUDGET

FOR THE YEAR ENDED

REVENUESIntergovernmentalFederalIndirect - Title XIX

Total revenues

EXPENDITURESCurrent - General GovernmentPersonnelSalariesTravelLocal

SuppliesOffice

OtherTelephone and postageCopying and printingVan maintenanceVan repairsAuditAdvertisingMembership duesCDL licenseInsuranceMiscellaneous

Total other

Capital outlayEquipmentVehicle

Total capital outlay

Total expenditures

(GAAP BASIS)DECEMBER 31,

BUDGET

$95,00095,000

2,000

1,000

1,200500

13,2008,000500500

21,6003,50049,000

3,00040,00043,000

95,000

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES

OTHER FINANCING SOURCES (USES)Operating transfers out

EXCESS OF REVENUES AND OTHER SOURCESOVER (UNDER) EXPENDITURESAND OTHER (USES)


FUND BALANCE (DEFICIT) , end of year

-0-

AND CHANGESAND ACTUAL2006

ACTUAL

$106,358106,358

396

51

156

838235

21,4445,026

37812567

19,9183,33451,365

1,2438,0929,335

61,303

45,055

(56,750)

(11,695)

(2,618)

(14,311)

VARIANCEFAVORABLE

(UNFAVORABLE)

$11,35811,358

(396)

1,949

844

362265

(8,244)2,974500122(125)(67)

1,682166

(2,365)

1,75731,90833,665

33,697

45,055

(56,750)

(11.695)

NOTE: Original budget was not amended.


OPELOUSAS, LOUISIANALOW- INCOME HOME ENERGY ASSISTANCE

STATEMENT OF REVENUES, EXPENDITURES,IN FUND BALANCE -

AND CHANGESBUDGET (GAAP-BASIS) AND ACTUAL

FOR THE YEAR ENDED SEPTEMBER 30

REVENUESIntergovernmentalFederal

Total revenues

EXPENDITURESCurrent - General GovernmentPersonnelSalaries

Fringe benefitsPayroll taxesWorkmen's compensationUnemployment insurance

Total fringe benefits

Travel

Supplies

Energy assistance

OtherPrintingPostage and telephoneAdvertisingCopyingAuditMiscellaneous

Capital outlayTotal other

Total expenditures




EXCESS OF REVENUES AND OTHERSOURCES OVER (UNDER)EXPENDITURES AND OTHER (USES)



BUDGETORIGINAL FINAL

$323,904 $357,125323,904 357,125

13,000 16,000

2,065 8753,304 1,400531 225

5,900 2,500

500 500

1,000 1,000

298,988 332,209

1,416 1,416800 1,000800 1,000

1,500 1,500

4,516 4,916

323,904 357,125

-0- -0-

-0- -0-

, 2006

ACTUAL

$1,247,8681,247,868

28,550

4,3543,472492

8,318

416

1,141

1,199,121

1,1754,7842,4391,2711,5001,7033,65016,522

1,254,068

(6,200)

(774)

(774)

(6,974)

32,160

25,186

VARIANCEFAVORABLE

(UNFAVORABLE)

$890,743890,743

(12,550)

(3,479)(2,072)(267)

(5,818)

84

(141)

(866,912)

(1,175)(3,368)(1,439)(271)

(1,703)(3,650)(11,606)

(896,943)

(6,200)

(774)

(774)

(6,974)


OPELOUSAS,FOOD FOR

LOUISIANASENIORS

STATEMENT OF REVENUES, EXPENDITURES,IN FUND BALANCE - BUDGET

FOR THE YEAR ENDED

REVENUESIntergovernmentalParish

Total revenues


Fringe benefitsPayroll taxesWorkmen ' s compensation


Supplies

OtherAuditAdvertisingVan repairs and maintenanceInsuranceMiscellaneous

Total other

Total expenditures




(GAAP-BASIS)DECEMBER 31,

BUDGET

$27,00027,000

13,000

3,000

3,000

700

1,000500

1,8005,0002,00010,300

27,000

-0-

AND CHANGESAND ACTUAL2006

ACTUAL

$27,00027,000

17,312

2,2042,8855,089

-0-

4,7521,374623

1,0006,18413,933

36,334

(9,334)

15,741

_6,40_7

VARIANCEFAVORABLE

(UNFAVORABLE)

-0-

$(4,312)

796(2,885)(2,089)

700

(3,752)(874)

1,1774,000(4,184)(3,633)

(9,334)

(9,334)



OPELOUSAS, LOUISIANACOMMUNITY SERVICES BLOCK GRANT

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE - BUDGET (GAAP-BASIS) AND ACTUAL


BUDGET

REVENUESIntergovernmentalFederalIndirect

Total revenues


Fringe benefits

Travel

SuppliesOffice

OtherAuditTelephone and postageAccounting costsPrinting and publicationsInsuranceAdvertisingEquipment repair and rentalEnergy AssistanceDuesCommodity advertisingCommodity distributionEmergency medicalCommodity utilitiesCommodity truck maintenanceCommodity food and nutritionDrug testingBoard member meals

Total other

Capital outlayEquipment

Total expenditures


ORIGINAL

$329,639329,639

235,305

58,443

2,500

4,000

2,7504,5001,0006,0603,000

2,281

500

4,0001,200500

1,600

27,391

2,000

329,639

FINAL

$353,365353,365

242,305

62,000

3,000

5,000

2,7504,5003,0007,00010,000

3,610

2,000

4,0001,2001,000

39,060

2,000

353,365

ACTUAL

$383,365383,365

252,271

33,280

6,037

5,995

2,7507,486455

1,82940,703

543,2438,7501,53015857

4,0001,2841,092

5551,11275,058

2,264

374,905

VARIANCEFAVORABLE

(UNFAVORABLE)

$30,00030,000

(9.966)

2B,720

(3,037)

(995)

(2,986)2,5455,171

(30,703)(54)367

(8,750)(1,530)1,842

(57)

(84)(92)

(555)(1,112)(35,998)

(264)

(21,540)


COMMUNITY SERVICES BLOCK GRANTSTATEMENT OF REVENUES, EXPENDITURES, AND CHANGES

IN FUND BALANCE - BUDGET (GAAP-BASIS) AND ACTUAL - CONTINUEDFOR THE YEAR ENDED SEPTEMBER 30, 2006

36

BUDGETORIGINAL FINAL ACTUAL

VARIANCEFAVORABLE

(UNFAVORABLE)



EXCESS OF REVENUES AND OTHER SOURCESOVER (UNDER) EXPENDITURESAND OTHER (USES)



-0-

$8,460

-0-

$8,460

(8,460) (8,460)

-0- -0-


OPELOUSAS, LOUISIANASECTION 18

STATEMENT OF REVENUES, EXPENDITURES,IN FUND BALANCE - BUDGET (GAAP-BASIS)

AND CHANGESAND ACTUAL

FOR THE YEAR ENDED JUNE 30, 2007


MiscellaneousFare funds

Total revenues


Fringe benefitsLocal

Supplies

OtherVehicle repairs, maintenanceand fuelTelephoneAdvertisingAuditCopyingPostageVehicle insuranceTravelMiscellaneousRadio repairs

Total other

Total expenditures


OTHER FINANCING SOURCES (USES)Operating transfers inOperating transfers out

Total other financing sources(uses)

EXCESS OF REVENUES AND OTHER SOURCESOVER (UNDER) EXPENDITURES ANDOTHER (USES)

FUND BALANCE (DEFICIT) , beginning of year


BUDGET

$267,868

267,868

115,000

40,018

1,500

51,5501,500900

2,0002,0001,50048,000

1,5001,200

110,150

266,668

1,200

(1,200)

(1,200)

-0-

ACTUAL

$186,298

27,960214,258

111,662

22,743

1,669

43,8164,422, 5612,000706264

39,6821,4792,000216

95,146

231,220

(16,962)

23,352(1,173)

22,179

5,217

(4,729)

488

VARIANCEFAVORABLE

(UNFAVORABLE)

$(81,570)

27,960(53,610)

3,338

17,275

(169)

7,734(2,922)

339

1,2941,2368,318(1,479)(500)984

15,004

35,448

(18,162)

23,35227

23,379

5,217



OPELOUSAS, LOUISIANASTATE FUNDS

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIN FOND BALANCE


REVENUESTotal revenues -0-

EXPENDITURESTotal expenditures -0-

EXCESS OF REVENUES OVER (UNDER) EXPENDITURES -0-

FUND BALANCE, beginning of year $26

FUND BALANCE, end of year . 26

ST. LANDRY PARISH COMMUNITY ACTION AGENCYOPELOUSAS, LOUISIANASTATE WEATHERIZATION

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE - BUDGET (GAAP-BA5IS) AND ACTUAL

FOR THE YEAR ENDED MARCH 31, 2007

39

BUDGET

VARIANCEFAVORABLE

ACTUAL (UNFAVORABLE)


Total revenues


Fringe benefits

Supplies

MaterialsHome

OtherCopyingPostageDrug testingTravelIncidental repairsAuditTelephoneTechnical assistanceTruck maintenanceInsuranceHealth and safetyTools and equipment

Total other

Total expenditures

EXCESS OF REVENUESOVER (UNDER) EXPENDITURES




$120,712120,712

38,478

2,100

657

63,200

656

2,500657

1,947

5,0005,517

16,277

120,712

-0-

$100,884100,884

43,189

24,193

33359595144

10,524732736179

2,0285,0001,872215

22,453

100,884

76

76

$(19,826)(19,828)

(4,711)

(8,253)

(39)

39,007

3,645(215)

(6,176)

19,828

-0-


OPELOUSAS, LOUISIANAHUD

STATEMENT OP REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE




FUND BALANCE, beginning of year . $55

FUND BALANCE, end of year 55


OPELOUSAS, LOUISIANACOMMODITY

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE






FUND BALANCE, end of year 6B


OPELOUSAS, LOUISIANASENIOR COMPANION

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE - BUDGET (GAAP-BASIS) AND ACTUAL


BUDGET ACTUAL

VARIANCEFAVORABLE

(UNFAVORABLE)

REVENUESIntergovernmentalFederalDirect

StateMiscellaneousIn-kindVolunteer of monthFund raiserRecognition revenue

Total revenues

EXPENDITURESCurrent - General GovernmentPersonnelSalariesStipends

Total personnel

Fringe benefitsPayroll taxesWorkmen's compensationHospital insuranceUnemployment insurance


TravelOut-of-areaLocalVolunteer

Total travel

SuppliesOffice

OtherAuditPrintingInsurancePhysicalsRecognitionUniformsPostage and telephoneMealsEquipment rental/maintenance

$333,08217,219

64,525215,795280,320

7,2564,0505,231338

16,875

2,0001,57924,46728,046

7,000

1,5001,546500100

1,650350

7,0001,0502,000

$332,54417,219

46,465345175

2,134398,882

64,525215,799280,324

7,2864,1035,168318

16,875

,1/2971,57921,96824,844

11,580

1,5001,547604

4,859

5,0901,361

$(538)

46,465345175

2,13448,581

(4)(4)

(30)(53)6320-0-

703

2,4993,202

(4,580)

(1)(104)100

(3,209)350

1,910(311)

2,000


ST. LANDRY PARISH COMMUNITY ACTION AGENCYOPELOUSAS, LOUISIANASENIOR COMPANION

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE - BUDGET (GAAP-BA5IS) AND ACTUAL - CONTINUED


43

Other (Continued)In-kind appliedVolunteer of the monthMiscellaneous

Total other

Total expenditures






VARIANCEFAVORABLE

BUDGET ACTUAL (UNFAVORABLE)

$46,465180

4,029$15,696 65,635

347,937 399,258

2,364 (376)

(2,364) (2,364)

-0- (2,740)

9,682

6.942

$(46,465)(180)

(4,029)(49,939)

(51,321)

(2,740)


ST. LANDRY COMMUNITY ACTION AGENCYOPELOU5AS, LOUISIANA

MEDICAIDSTATEMENT OF REVENUES, EXPENDITURES AND CHANGESIN FUND BALANCE - BUDGET (GAAP-BASIS) AND ACTUAL


44

BUDGET

REVENUESIntergovernmentalFederal $8,900

Total revenues 8f900

EXPENDITURESCurrent - General GovernmentPersonnelSalaries 1,050

Fringe benefitsPayroll taxes 1,305Workmen's compensation 195Unemployment insurance

Total fringe benefits 1,500

Miscellaneous 350

Total expenditures 8, 900

EXCESS OF REVENUES OVER (UNDER)EXPENDITURES -0-

FUND BALANCE (DEFICIT)> beginning of year

FUND BALANCE (DEFICIT), end of year

$2,5202,520

7,288

99437240

1,406

155

8,849

$(6,380)(6,380)

(238)

311(177)(40)94

195

51

(6,329)



FAMILY INDEPENDENCE WORKSTATEMENT OF REVENUES, EXPENDITURES AND CHANGESIN FUND BALANCE - BUDGET (GAAP-BASIS) AND ACTUAL


45


ParishTotal revenues


Fringe benefitsPayroll taxesWorkmen's compensationUnemployment insurance


Supplies

OtherAuditVan maintenanceVan repairsVan insurancePostage and copyingTelephoneAdvertisingMiscellaneous

Total other

Total expenditures


OTHER FINANCING SOURCES (USES)Operating transfers inOperating transfers out


EXCESS OF REVENUES AND OTHER SOURCES OVER(UNDER) EXPENDITURES AND OTHER (USES)




BUDGET

$120,000

120fOOP

71,000

VARIANCEFAVORABLE


118,800

1,200

(1,200)

(1,200)

-0-

$97,48073,000170,480

62,957

6,7204,800480

12,000

250

2,000500

6,90010,000

6501,200300

14,00035,550

7,1184,762677

12,557

-0-

2,00021,749

14829,6291,6902,810

73158,757

134,271

36,209

19,176(1.173)

18,003

54,212

(9,959)

44,253

$(22,520)73,00050,480

8,043

(398)38

(197)(557)

250

(15,471)

35,009

19,17622.

19,203

54 212


EMERGENCY FOOD AND SHELTERSTATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE - BUDGET (GAAP-BASIS) AND ACTUAL


46


Total revenues

EXPENDITURESCurrent - General GovernmentEmergency assistanceRent and mortgageUtilities

Total emergencyassistance

OtherAuditPrinting

Total other

Total expenditures




BUDGET

23,634

-0-

VARIANCEFAVORABLE


$23,634 $15,18523,634 15,185

15,185

176

176

$(8,449)(8,449)

6,00017,161

23,161

323150

. 473

3,75710,955

14,712

317156473

2,2436,206

6,449

6(6)

-o-

8,449

-0-



OPELOUSAS, LOUISIANASPECIAL FUND

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIK FUND BALANCE - BUDGET (GAAP-BASIS) AND ACTUAL


BUDGET

REVENUESMiscellaneousOtherInterest

Total revenues

EXPENDITURESCurrent - General GovernmentPersonnel

Supplies

OtherRepairs and maintenanceUtilitiesGasMiscellaneous

Total other

Total expenditures

OTHER FINANCING SOURCES (USES)Operating transfers in


$41,400

41,400

. 1,000

2,500

$18,515 $(22,885)

37,900

41,400

-0-

-0-

-0-

18,557

563

1,793

26336,613

24037,116

39,492

(20,935)

13,732


FUND BALANCE (DEFICIT), end of year

(22,843)

417

707

137387100160784

1,908

(20,935)

13,732



OPELOUSAS, LOUISIANATRANSPORTATION LOCAL FUND

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGESIN FUND BALANCE


REVENUESTransportation local funds $5,803Refund 788MiscellaneousInterest 4

Total revenues 6,595


EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 6,59S

OTHER FINANCING SOURCES (USES)Operating transfers out -0-

EXCESS OF REVENUES AND OTHER SOURCES OVER(UNDER) EXPENDITURES AND OTHER (USES) 6,595

FUND BALANCE, beginning of year 26

FUND BALANCE, end of year 6.621


STATEMENT OF REVENUES,

OPELOUSAS, LOUISIANAHOUSING PRESERVATIONEXPENDITURES, AND CHANGES IN FUND BALANCE

BUDGET (GAAP-BASIS) AND ACTUALFOR THE YEAR ENDED SEPTEMBER 30, 2006

VARIANCEFAVORABLE

BUDGET ACTUAL ( UNFAVORABLE )


Total revenues


Fringe benefits

Travel

Supplies

Materials

OtherAuditTelephone and postagePrintingAdvertisingInspection feesInsuranceTruck maintenanceOther

Total other

Capital outlayEquipment

Total expenditures


FUND BALANCE, beqinninq of vear


$100,000 $88100,000 88

6,890 36

1,400 7

500

1,000 2

85,000 29

1,500 11,000 3500200

2

13,200 8

2,010 2

100,000 88

-0-

,405 $(11,595),405 (11,595)

,638 (29,748)

,831 (6,431)

279 221

,979 (1,979)

,404 55,596

,500,205 (2,205)332 168113 87.325 (325),000 (2,000)432 (432),056 (1,056),963 (5,763)

,311 (301)

,405 11,595

0

77

77



OPELOUSAS, LOUISIANAREHABILITATION

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCEFOR THE YEAR ENDED OCTOBER 31, 2006

REVENUESTotal revenues $625


EXCESS OF REVENUES OVER (UNDER) EXPENDITURES 625

FUND BALANCE, beginning of year - 220

FUND BALANCE, end of year 845


OPELOUSAS, LOUISIANAUNITED WAY MEDICAL ASSISTANCE

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCEFOR THE YEAR ENDED DECEMBER 31, 2006


EXPENDITURESOtherDoctor and prescription $100

Total other 100

Total expenditures 100

EXCESS OF REVENUES OVER(UNDER)EXPENDITURES (100)

FUND BALANCE, beginning of year 6,130



OPELOUSAS, LOUISIANATEEN PREGNANCY PREVENTION

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCEFOR THE YEAR ENDED MAY 31, 2007





FUND BALANCE, end of year . 93


OPELOU5AS, LOUISIANATANF ENERGY ASSISTANCE

STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCEFOR THE YEAR ENDED AUGUST 31, 2006




FUND BALANCE, beginning of year $2,230


54

G. Kenneth Pavy, II, CPA A ^^^^ • 1 ^Efi John Newton Stout' CPA

Dana D. Quebedeaux, CPA « .«T « «*«%«». -,T - «•,«*. .«.»*» RetiredJOHN S. DOWLING & COMPANY HarokJ Dupr6i CPA

A CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS 1996



Russell J. Stelly, CPAREPORT ON INTERNAL CONTROL OVER FINANCIAL 2005

REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDITOF FINANCIAL STATEMENTS PERFORMED IN

ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS


We have audited the accompanying financial statements of the governmentalactivities, each major fund, and the aggregate remaining fund information of St.Landry Parish Community Action Agency, Opelousas, Louisiana as of and for the yearended July 31, 2007, which collectively comprise the Agency's basic financialstatements and have issued our report thereon dated January 29, 2008. We conductedour audit in accordance with auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained inGovernment Auditing Standards, issued by the Comptroller General of the UnitedStates.

Internal Control Over Financial Reporting

In planning and performing our audit, we considered the St. Landry Parish CommunityAction Agency's internal control over financial reporting as a basis for designingour auditing procedures for the purpose of expressing our opinions on the financialstatements, but not for the purpose of expressing an opinion on the effectivenessof the Agency's internal control over financial reporting. Accordingly, we do notexpress an opinion on the effectiveness of the Agency's internal control overfinancial reporting.

A control deficiency exists when the design or operation of a control does notallow management or employees, in the normal course of performing their assignedfunctions, to prevent or detect misstatements on a timely basis. A significantdeficiency is a control deficiency, or combination of control deficiencies, thatadversely affects the Agency's ability to initiate, authorize, record, process, orreport financial data reliably in accordance with generally accepted accountingprinciples such that there is more than a remote likelihood that a misstatement ofthe Agency's financial statements that is more than inconsequential will not beprevented or detected by the Agency's internal control.

A material weakness is a significant deficiency, or combination of significantdeficiencies, that results in more than a remote likelihood that a materialmisstatement of the financial statements will not be prevented or detected by theAgency's internal control.

Our consideration of internal control over financial reporting was for the limitedpurpose described in the first paragraph of this section and would not necessarilyidentify all deficiencies in internal control that might be significantdeficiencies or material weaknesses. We did not identify any deficiencies ininternal control over financial reporting that we consider to be materialweaknesses, as defined above.


55St. Landry Parish Community Action AgencyOpel cmsas, LouisianaPage 2

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the St. Landry ParishCommunity Action Agency's financial statements are free of material misstatement,we performed tests of its compliance with certain provisions of laws, regulations,contracts and grant agreements, noncompliance with which could have a direct andmaterial effect on the determination of financial statement amounts. However,providing an opinion on compliance with those provisions was not an objective ofour audit and, accordingly, we do not express such an opinion. The results of ourtests disclosed no instances of noncompliance or other matters that are required tobe reported under Government Auditing Standards.

We noted certain matters that we reported to management of the St. Landry ParishCommunity Action Agency, in a separate letter dated January 29, 2008.

This report is intended solely for the information and use of management andfederal awarding agencies and pass-through entities and is not intended to be andshould not be used by anyone other than these specified parties. Under LouisianaRevised Statute 24:513, this report is distributed by the legislative auditor as apublic document.

*bOpelousas, LouisianaJanuary 29, 2008

56

G. Kenneth Pavy, II, CPA A ^^^^ • 9 ^SS John Newton Stout, CPA

Lisa Trouille Manuel, CPADana D. Quabadaaux, CPA

g ^ & ^ -A CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS 1996


Joel Lanclos, Jr., CPAREPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE 2003TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER Russell J. Stelly, CPA

COMPLIANCE IN ACCORDANCE 2005

WITH OMB CIRCULAR A- 13 3


Compliance

We have audited the compliance of St. Landry Parish Community Action Agency withthe types of compliance requirements described in the U.S. Office of Managementand Budget (OMB) Circular A-133 Compliance Supplement that are applicable to eachof its major federal programs for the year ended July 31, 2007. The St. LandryParish Community Action Agency's major federal programs are identified in thesummary of auditor ' s results section of the accompanying Schedule of Findings andQuestioned Costs. Compliance with the requirements of laws, regulations, contractsand grants applicable to each of its major federal programs is the responsibilityof the Agency ' s management . Our responsibility is to express an opinion on theSt. Landry Parish Community Action Agency's compliance based on our audit.

We conducted our audit of compliance in accordance with auditing standardsgenerally accepted in the United States of America; the standards applicable tofinancial audits contained in Government s Auditing Standards , issued by theComptroller General of the United States; and OMB Circular A-133, Audits of States,Local Governments , and Nonprofit Organizations . Those standards and OMB CircularA-133 require that we plan and perform the audit to obtain reasonable assuranceabout whether noncompliance with the types of compliance requirements referred toabove that could have a direct and material effect on a major federal programoccurred. An audit includes examining, on a test basis, evidence about the St.Landry Parish Community Action Agency's compliance with those requirements andperforming such other procedures as we considered necessary in the circumstances .We believe that our audit provides a reasonable basis for our opinion. Our auditdoes not provide a legal determination on the St . Landry Parish Community ActionAgency's compliance with those requirements.

In our opinion, the St. Landry Parish Community Action Agency complied, in allmaterial respects, with the requirements referred to above that are applicable toeach of its major federal programs for the year ended July 31, 2007.

Internal Control over Compliance

The management of the St. Landry Parish Community Action Agency is responsible forestablishing and maintaining effective internal control over compliance with therequirements of laws, regulations, contracts, and grants applicable to federalprograms. In planning and performing our audit, we considered the Agency's internalcontrol over compliance with the requirements that could have a direct and materialeffect on a major federal program in order to determine our auditing procedures for


57St. Landry Parish Community Action AgencyOpelousas, LouisianaPage 2

the purpose of expressing our opinion on compliance, but not for the purpose ofexpressing an opinion on the effectiveness of internal control over compliance.Accordingly, we do not express an opinion on the effectiveness of the Agency'sinternal control over compliance.

A control deficiency in an entity's internal control over compliance exists whenthe design or operation of a control does not allow management or employees, in thenormal course of performing their assigned functions, to prevent or detectnoncompliance with a type of compliance requirement of a federal program on atimely basis. A significant deficiency is a control deficiency, or combination ofcontrol deficiencies, that adversely affects the entity's ability to administer afederal program such that there is more than a remote likelihood that noncompliancewith a type of compliance requirement of a federal program that is more thaninconsequential will not be prevented or detected by the entity's internal control.

A material weakness is a significant deficiency, or combination of significantdeficiencies, that results in more than a remote likelihood that materialnoncompliance with a type of compliance requirement of a federal program will notbe prevented or detected by the entity's internal control.

Our consideration of internal control over compliance was for the limited purposedescribed in the first paragraph of this section and would not necessarily identifyall deficiencies in internal control that might be significant deficiencies ormaterial weaknesses. We did not identify any deficiencies in internal control overcompliance that we consider to be material weaknesses, as defined above.

The St. Landry Parish Community Action Agency's response to findings identified inour audit is described in the accompanying Schedule of Findings and QuestionedCosts. We did not audit the Agency's response and, accordingly, we express noopinion on it.

This report is intended solely for the information and use of the management,federal awarding agencies, pass-through entities, and the Legislative Auditor andis not intended to be and should not be used by anyone other than these specifiedparties. Under Louisiana Revised Statute 24:513, this report is distributed by thelegislative auditor as a public document.

SOp£lousas, LouisianaJanuary 29, 2008

o

SUPPLEMENTARY INFORMATION


OPELOUSAS, LOUISIANASCHEDULE OF FINDINGS AND QUESTIONED COSTS

YEAR ENDED JULY 31, 2007

SUMMARY OF AUDIT RESULTS

1. The auditor's report expresses an unqualified opinion on the basic financialstatements of the St. Landry Parish Community Action Agency.

2. No significant deficiencies relating to the audit of the financialstatements are reported in the Report on Internal Control over FinancialReporting and on Compliance and other Matters Based on an Audit of FinancialStatements Performed in Accordance with Government Auditing Standards.

3. No instances of noncompliance material to the financial statements of theSt. Landry Parish Community Action Agency were disclosed during the audit.

4. No significant deficiencies relating to the audit of the major federal awardprograms are reported in the Report on Compliance with RequirementsApplicable to Each Major Program and Internal Control over Compliance inAccordance with OMB Circular A-133.

5. The auditor's report on compliance for the major federal award programs forthe St. Landry Parish Community Action Agency expresses an unqualifiedopinion.

6. Audit findings that are required to be reported in accordance with Section510(a) of OMB Circular A-133 are reported in this Schedule.

7. The programs tested as major programs include: Low-income Home EnergyAssistance Program - CFDA #93.568, Community Services Block Grant - CFDA#93.569, and Senior Companion Program - CFDA #94.016.

8. The threshold for distinguishing Types A and B programs was $300,000.

9. St. Landry Parish Community Action Agency was determined to be a low-riskauditee.

2007 FINDINGS - FINANCIAL STATEMENT AUDIT

None

FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAMS AUDIT

None


JULY 31, 2007

Section I - INTERNAL CONTROL AND COMPLIANCE MATERIAL TO FINANCIAL STATEMENTS

N/A

Section II - INTERNAL CONTROL AND COMPLIANCE MATERIAL TO FEDERAL AWARDS

N/A

Section III - MANAGEMENT LETTER

Response to Finding 2007-1.

2007-1 INTERFUND RECEIVABLES AND PAYABLES

Action Taken: St. Landry Parish Community Action Agency will effectuate a revisedcash management procedure to reduce the balances of interfundreceivables and payables.

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OPELOUSA5, LOUISIANANOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS


NOTE 1 - GENERAL

The accompanying Schedule of Expenditures of Federal Awards presents the activityof all federal financial assistance programs of the St. Landry Parish CommunityAction Agency. The St. Landry Parish Community Action Agency's reporting entity isdefined in Note 1 to the St. Landry Parish Community Action Agency' s basicfinancial statements. All federal financial assistance received directly fromfederal agencies as well as federal financial assistance passed through othergovernment agencies are included on the Schedule.

NOTE 2 - BASIS OF ACCOUNTING

The accompanying Schedule of Expenditures of Federal Awards is presented using themodified accrual basis of accounting, which is described in Note 1 to the St.Landry Parish Community Action Agency's basic financial statements.

NOTE 3 - RELATIONSHIP TO BASIC FINANCIAL STATEMENTS

Federal financial assistance revenue is reported in the St. Landry Parish CommunityAction Agency's basic financial statements as follows:

IntergovernmentalRevenues

Special Revenue Funds:Community Services Block Grant $395,127Low-income Home Energy Assistance 393,308State Weatherization 83,064Section 18 186,298Title XIX 112,261Senior Companion 327,511Emergency Food and Shelter 23,608Temporary Assistance for Needy FamiliesFamily Independence Work 98,346

Medicaid 2,562Housing Preservation 112,184

1,734,269

Commodities are usually received indirectly by shipments from the LouisianaDepartment of Agriculture and Forestry. The Agency received no commodities duringthe fiscal year ended July 31, 2007.

NOTE 4 - RELATIONSHIP TO FEDERAL FINANCIAL REPORTS

Amounts reported in the accompanying Schedule agree with the amounts reported inthe related federal financial reports.

62ST. IANDRY PARISH COMMUNITY ACTION AGENCY

QPELOUSAS, LOUISIANASCHEDULE OF PRIOR YEAR FINDINGS

YEAR ENDED JULY 31, 2007

SECTION I - INTERNAL CONTROL AND COMPLIANCE MATERIAL TO THE FINANCIAL STATEMENTS

None

SECTION II - INTERNAL CONTROL AND COMPLIANCE MATERIAL TO FEDERAL AWARDS

None

SECTION III - MANAGEMENT LETTER

N/A

Chizal S. Fontenot, CPAJames L. Nicholson, Jr., CPAG. Kenneth Pavy, II, CPAMichael A. Roy, CPALisa Trouille Manuel, CPADana D. Quebedeaux, CPA

JOHN S. DOWLING & COMPANYA CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS

John S. Dowling, CPA1904-1984

John Newton Stout, CPA1936-2005

Retired

Harold Dupre, CPA1996



Russell J. Stelly, CPA2005

To the Board of CommissionersSt. Landry Parish Community Action AgencyOpelousas, Louisiana

We have audited the financial statements of St. Landry Parish Community Action Agency as ofand for the year ended July 31,2007, and have issued our report thereon dated January 29,2008.We conducted our audit in accordance with auditing standards generally accepted in the UnitedStates of America and the standards applicable to financial audits contained in GovernmentAuditing Standards, issued by the Comptroller General of the United States.

As part of our examination, we have issued our report on the financial statements dated January29, 2008, and our report on internal control and compliance with laws, regulations, and contractsdated January 29,2008.

During our audit, we became aware of the following matters which represent suggestions forimproved internal controls.

Internal Controls

2007-1 Interfund Receivables and Pavables

Condition: The St. Landry Parish Community Action Agency's interfund receivable and payablebalances.

Criteria: The St. Landry Parish Community Action Agency should employ a revised cashmanagement procedure to reduce the balances of interfund receivables and payables.

Cause: Because of a delay in funding from federal and state agencies, interfund loans are set upto cover expenses that have already occurred.

Effect: The uncertainty surrounding the amount of program revenues to be received in the futurecould prevent the St. Landry Parish Community Action Agency from eliminating the interfundbalances.

Recommendation: The St. Landry Parish Community Action Agency should reduce its interfundreceivable and payable balances.

P. O. Box 1549 47661-49 North Service Road Opelousas, Louisiana 70571-1549 Telephone 337-948-4848 ' Telefax 337-948-6109

To the Board of CommissionersSt. Landry Parish Community Action AgencyPage 2

We recommend management address the foregoing issues as an improvement to operations andadministration of public programs. We are available to further explain the suggestions or helpimplement the recommendations.

S Ooto^xx: <y C OO^fclousas, Louisiana ^ }January 29,2008

st. landry community action, inc.app1.lla.la.gov/publicreports.nsf/e8b8ad9b0fe6a...annual financial...

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