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WINN PARISH POLICE JURY Winnfield, Louisiana

Basic Financial Statements (Primary Government)

With Independent Auditor's Reports As of and for the Year Ended December 31,2009 With Supplemental Information Schedules and Comparative Information at December 31, 2008

xirr provisions of s\z\Q law, fnis report is a pL.. OQCunienl 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 ofthe LegislativeAuditor and.Vs/here appropnate, at the office of the parish derk of court.

Release Date. ' i ^ ^

WINN PARISH POLICE JURY Winnfield, Loui siana

Basic Financial Statements (Primary Government)

With Independent Auditor's Reports As of and for the Year Ended December 31, 2009

With Supplemental Information Schedules

TABLE OF CONTENTS

Statement Page No Independent Auditor's Report 1

Required Supplemental Information (Part I):

Management's Discussion and Analysis 4

Basic Financial Statements:

Government-Wide Fi nanci al Statements: Statement of Net Assets Statement of Activities

Fund Financial Statements - Governmental Funds: Balance Sheet Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets

Statement of Revenues, Expenditures, and Changes in Fund Balances

Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities

Notes to the Basic Financial Statements

Required Supplemental Information (Part II):

Budget Comparison Schedules - Major Funds

Other Supplemental Information Schedules: Non-Major Governmental Funds: Combining Balance Sheet - Governmental Funds Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds

Combining Balance Sheet - Governmental Funds -Special Revenue Funds

Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds -Special Revenue Funds

Combining Balance Sheet - Governmental Funds -Capital Projects Funds

Combining Schedule of Revenues, Expenditures and Changes in Fund Balances - Governmental Funds -Capital Projects Funds

Schedule of Compensation Paid Police Jurors

A B

C

D

E

F

Schedule

1-5

6

7

8

9

10

11

12

9 10

11

12

13

15

16

Page No.

29-33

35

36

37

38

39

40

42

WINN PARISH POLICE JURY Winnfield, Loui si ana Table of Contents (Continued)

Schedule Page No

Independent Auditor's Report Required By Government Auditing Standard?;

Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards

Report on Compliance with Requirements Applicable to Each Major Program and Internal Control Over Compliance in Accordance with OMB Circular A-133

Schedule of Expenditures of Federal Awards

Schedule of Findings and (Questioned Costs

Management Letter with Corrective Action Plan

13

14

15

44

47

50

52

54

II

HERBIE W. WAY CERTIFIED PUBUC ACCOUNTANT

55 Terra Avenue Alexandria, Louisiana 71303

318/442-7568 Fax: 318/449-9159

INDEPENDENT AUDITOR'S REPORT

Winn Parish Police Jury Winnfield, Louisi ana

I have audited the accompanying financial statements of the governmental activities, each major fund, and the aggregate remaining fund information of the Winn Parish Police Jury, Winnfield, Louisiana, as of and for the year ended December 31, 2009, which collectively comprise the basic financial statements of the parish's primary government, as listed in the table of contents. These financial statements are the responsibility of the management of the Winn Parish Police Jury. My responsibility is to express opinions on these financial statements based on my audit. The financial information for the year ended December 31, 2008, which is Included for comparative purposes, was taken from the financial report for that year in which I expressed an unoualified opinion dated June 26, 2009, on the basic financial statements of the Winn Parish Police Jury.

I conducted my audit in accordance with auditing standards generally accepted in the United States of America, standards applicable to financial audits contained in Government A u d i t i n g S tandards , issued by the Comptroller General of the United States, and the Louisiana Governmental Audit Guide. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are f r e e o f material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. I believe that my audit provides a reasonable basis for my opinion.

The financial statements do not include financial data of the police jury's legally separate component units. Accounting principles generally accepted In the United States of America require the financial data of those component units to be reported with the financial data of the parish's primary government unless the parish also issues financial statements for the financial reporting entity that include financial data for its component units. The parish has not issued sucn reporting entity financial statements. Because of this departure from accounting principles generally accepted in the United States of America, the assets, liabilities, net assets, revenues, and expenses of aggregate discretely presented component units, which effects are not reasonable determinable, would have been presented. In addition, the assets, liabilities, fund balances, revenues, and expenditures of the aggregate remaining fund information would have increased by an amount that 1s also not reasonably determinable.

In my opinion, because the omission of the discretely presented component units as discussed previously, the financial statements referred to above do not present fairly, in conformity with accounting principles generally accepted in the United States of America, the financial position of the aggregate discretely presented component units of the police jury as of December 31, 2009, or the changes in financial position thereof for the year then ended.

Further, in my opinion, the financial statements referred to previously present fairly, in all material respects, the respective financial position of the governmental activities and each major fund of the parish as of December 31, 2009, and the respective changes In financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America.

WINN PARISH POLICE JURY Winnfield, Louisi ana Independent Auditor's Report (Continued)

The Required Supplementary information (Part I & II), as listed in the foregoing table of contents, are not a required part of the basic financial statements but are supplementary information required by accounting principles generally accepted in the United States of America. I have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the supplementary information. However, I did not audit the information ana express no opinion on it.

In accordance with Government A u d i t i n g S tandards , I have also issued my report dated June 10, 2010, on my consideration of the internal control over financial reporting and on my tests of its compliance with certain provisions of laws, regulations, contracts, grant agreements, and other matters. The purpose of that report is to describe the scope of my testing of internal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Audi t i n g Standards and should be considered in assessing the results of my audit.

My audit was made for the purpose of forming an opinion on the financial statements taken as a whole. The accompanying Schedule of Expenditures of Federal Awards is presented for purposes of additional analysis as required by U.S. Office of Management and Budget (OMB) Circular A-133, Aud i ts o f States, Local Governments, and Nonpro f i t Organizat ions, and is not a required part of the financial statements. Such information has been subjected to the auditing procedures applied in the audit of the financial statements and, in my opinion, is fairly stated in all material respects in relation to the financial statements taken as a whole.

Herbie^ W. Way Herbie W. Way Certified Public Accountant Alexandria, Louisiana June 15, 2010

RE(iUIRED SUPPLEMENTAL INFORMATION

PART I

Winn Parish Police Jury Winnfield, Louisiana

Management's Discussion and Analysis (MD&A) December 31,2008

Management's discussion and analysis of the Winn Parish Police Jury's financial performance provides an overview of the Jury's financial activities for the years ended on December 31, 2009 and 2008. The Management's Discussion and Analysis (MD&A) is an element of the new reporting model adopted by the Governmental Accounting Standards Board (GASB) in their statement No. 34 Basic Financial Statements - and Management's Discussion and Analysis - for State and Local Governments issued June 1999. Certain comparative information between the current year and the prior year Is required to be presented in the MD&A. Readers are encouraged to consider the information presented here, in millions, in conjunction with additional Information furnished In the Jury's financial statements, which follow this section.

Financial Highlights

The assets of the Winn Parish Police Jury exceeded its liabilities at the close of the most recent fiscal year by $6,422 million (net assets), a decrease of $.173 million from the prior year.

The Jury had more expenses in 2009 than revenues. The decrease in revenues ($.679 million) is primarily due to the current economic conditions that exist and the overall decrease in expenses ($.359 million) is primarily due to a reduction State grant funds.

The Jury has capital assets of $1,561 million (net of accumulated depreciation) and had no debt related to capital assets.

Overview of the Financial Statements

This discussion and analysis is intended to serve as an introduction to the Jury's basic financial statements. The Jury's basic financial statements are comprised of three components: 1) government-wide financial statements, 2) financial statements of Individual funds, and 3) notes to the financial statements.

Government-wide Financial Statements - The government-wide financial statements are designed to provide readers with a broad overview of the Jury's finances, in a manner similar to a private-sector business.

The Statement of Net Assets presents information on all of the Jury's assets and liabilities, with the difference between the two reported as net assets. Over time, increases or decreases in net assets may serve as a useful indicator of whether the financial position of the Jury is improving or deteriorating.

The Statement of Activities presents information showing how the Jury's net assets changed during the year. All changes in net assets are reported when the underlying event giving rise to the change occurs, regardless of the timing of related cash flows. Thus, revenues and expenses are reported in this statement for some items that will only result in cash flows in the future fiscal periods.

The government-wide financial statements distinguish functions of the Jury that are principally supported by taxes and intergovernmental, revenues (governmental activities). The governmental activities of the Jury include general government-legislative, judicial, financing and administrative, and other general government such as elections, public safety, public works-road, courthouse and garbage, health and welfare, culture and recreation, and economic development.

Fund Financial Statements

A fund is a grouping of related accounts that Is used to maintain control over resources that have been segregated for specific activities or objectives. The Jury, like other state and local governments, uses fund accounting to ensure and demonstrate compliance with finance-related legal requirements. All of the funds of the Jury are governmental.

WINN PARISH POLICE JURY Winnfield, Louisiana Management's Discussion and Analysis (Continued)

Governmental Funds - Governmental funds are used to account for essentially the same functions reported as governmental activities in the government-wide financial statements. However, unlike the government-wide financial statements, governmental fund financial statements focus on current sources and uses of spendable resources, as well as on balances of spendable resources available at the end of the fiscal year. Such information may be useful in evaluating a government's near-term financing requirements.

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented f o r governmental funds with similar information presented for governmental activities in the government-wide financial statements. By doing so, readers may better understand the long-term impact of government's near-term financing decisions. Both the governmental funds balance sheet and the governmental statements of revenues, expenditures and changes in fund balances provide a reconciliation to facilitate this comparison between governmental funds and governmental activities.

The Jury maintains numerous governmental funds. Information is presented separately in the governmental fund balance sheet and in the governmental fund statement of revenues, expenditures, and changes in fund balances for the General, Road, Health Unit, Library, Sales Tax and Economic Development Grant funds, all of which are considered to be major funds. Also shown, as other governmental funds combined, are the non-major funds. These include the Criminal Court and Section 8 Housing voucher program.

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

The Jury as a Whole

As noted earlier, net assets may serve over time as a useful indicator of a government's financial position. In the case of the Winn Parish Police Jury, assets exceeded liabilities by $6,422 million" as of December 31. 2009.

The Jury uses capital assets to provide service to citizens; consequently, these assets are not available for future spending. The following table provides a summary of the Jury's net assets for its Governmental Activities:

Winn Parish Police Jury Net Assets

December 31, 2009 and 2008 (in millions)

December 31

Current and other assets

Capital assets

Total Assets

Current liabilities

Long-term liabilities

Total Liabilities

2008

$6,553

.849

$7,402

$.771

.0362

0.807

2009

$5,447

1.561

7.008

$.557

.030

0.587


Net assets:

Invested in capital assets, net of related debt

Unrestricted

Total Net Assets

.849

5.746

1.561

4.861

$6,595 $6,422

The decrease in net assets of the Winn Parish Police Jury during the year ended December 31, 2009, is indicative of the current economic conditions, with revenues on the decline and expenditures (cost of goods and services) on the increase.

The following table provides a summary of the Jury's operations for its governmental activities for the years ended December 31, 2009 and 2008.

Winn Parish Police Jury Changes in Net Assets

For the Years Ended December 31, 2009 and 2008 (in millions)

December 31

Revenues:

Program revenues:

Fines, fees, and charges for services

Operating grants and contributions

Capital grants and contributions

General revenues:

Ad valorem taxes

Sales taxes

Other taxes and licenses

Federal grants

State grants

Interest earnings

Other

Total revenues

2008 2009

$.225

1.643

1.725

1.054

1.851

.094

.036

1.320

.084

.123

8.155

$.286

1.463

.297

1.068

1.601

.092

.043

.871

.043

.166

5.930

WINN PARISH POLICE JURY Winnfield, Louisi ana Management's Discussion and Analysis (Continued)

December

2008

$.201

.57

.051

.921

.456

3.138

.460

.352

_ 1 . 8 5 9

31.

2009

$.230

.830

.012

.887

.548

2.343

.444

.496

.313

General government:

Legi slative

Judicial

Elections

Finance and administration

Other

Public safety

Public works

Health and welfare

Culture and recreation

Economic development

Total Expenses

Increase in net assets

Net assets, beginning o f yea r

Net assets, end of year

General revenues provide in excess of 50% of the Jury revenues and, accordingly, the existing activities of the Jury are dependent on general revenues for funding, since program revenues reflected above do not cover expenses of the various governmental activities.

Financial Analysis of the Jury's Funds

Governmental Funds - at the end of the current fiscal year, the Winn Parish Police Jury's governmental funds reported combined ending fund balances of $4,891 million these balances are considered unreserved. The deficiency of revenues and other financing sources over expenditures for 2008 was $.891 million, an Increase of $.882 million from 2008, due to the current economic conditions, with revenues on the decline and expenditures (cost of goods and services) on the increase.

General Fund Budgetary Highlights - during the year, the Jury made revisions to the original appropriations approved by the Jury members. These revisions were made to reflect changes in original anticipated revenues and expenses in the various funds, and to account for the receipt of various state and federal grants, which were awarded and funded during the year. Schedule 1 through 5, in Part II of the required supplementary information, provides additional Information on the budgetary process.

8

0

6,

$6,

.008

.147

,448

,595

6,

(0,

6.

$6.

,103

.173)

,595

,422


Capital Assets - the Winn Parish Police Jury's investment In capital assets for its governmental activities as of December 31, 2009, amounts to $1.561 million (net of accumulated depreciation). The Winn Parish Police Jury has elected to not capitalize infrastructure related to roads and bridges prior to January 1, 2004, and for 2009 and 2008, had no capitalized infrastructure.

Debt Administration - at the end of the current fiscal year, the Winn Parish Police Jury had notes payable of $.030 million. All of this debt relates to the Section 8 Housing Voucher Program. This debt is being paid back at $500 per month, from the General Fund,

Economic Factors and Next Year's Budgets and Rates

The governmental fund revenues are not expected to increase significantly in the coming year and no significant changes are anticipated with budgeted expenditures. The Jury does anticipate more available funds in its general fund due to reductions in judicial expenditures. The biggest unknown with tne budget for 2010 and future years is the uncertainty of continuing governmental revenue sources, as the Jury depends on significant amounts of Federal and State revenues to fund its activities and programs.

Contacting the Jury's Financial Management

The financial report 1s designed to provide our citizens, customers, investors am creditors with a general overview of the Jury's finances. If you have questions about thi: report or need any additional information, contact the Jury, at Winn Parish Courthouse Winnfield, Louisiana, 71483, or call (318) 628-5824.

Statement A


Statement of Net Assets December 31, 2009 (With Comparative Totals, December 31, 2008)

ASSETS

Cash and cash equivalents Receivables Capital assets (net of accumulated depredation)

Nondepreciable: Land Construction-in progress

Depreciable: Buildings and improvements Furniture, equipment, and other

2009

223,675 630,635

109,881 596,737

2008

$3,401,077 $4,475,328 2,046,237 2,077,135

223,675

114,679 510,725

TOTAL ASSETS $7,008,243 $7,401,543

LIABILITIES

Accounts, salaries, and other payables Deferred revenues Section 8 housing debt

$520,992 $684,957 35,651 85,601 29,740 36,240

Total Liabilities

NET ASSETS

Invested in capital assets, net of related debt Unrestricted

586,383

1,560,929 4.860,931

806,798

849,079 5,745,666

TOTAL NET ASSETS $6,421,860 $6,594,745

The accompanying notes are an integral part of these financial statements

9

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WINN PARISH POLICE JURY Winnfield, Louisi ana

Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets December 31, 2009 (With Comparative Totals, December 31, 2008)

Statement D

Total Fund Balances - Governmental Funds

Cost of capital assets Less - accumulated depreciation

Elimination of interfund assets and liabilities Interfund receivables Interfund payables

Long-term liabilities - Section 8 housing debt

Net Assets

$4 ,298 , (2 ,738

572, (572,

,950 ,021)

,910 ,910)

$4,

1,

$6,

, 890 ,671

,560 ,929

NONE

(29,740)

,421 ,860

$5,

$6,

, 781 ,906

849,079

NONE

(36 ,240)

, 594 .745

The accompanying notes are an integral part of these financial statements

12

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WINN PARISH POLICE JURY Winnfield, Louisi ana

Notes to Primary Government Financial Statements December 31, 2009

INTRODUCTION

The Winn Parish Police Jury is the governing authority for Winn Parish, and is a political subdivision of the State of Louisiana. Seven members govern the police jury, each of who represent a district of Winn Parish. The jurors serve four-year terms, which began in January 2004.

Louisiana Revised Statutes 33:1236 gives the police jury various powers in regulating and directing the affairs of the parish and its inhabitants. The more notable of those are the powers to make regulations for their own government, to regulate the construction and maintenance of roads and bridges, to regulate the construction and maintenance of drainage systems, to regulate the sale of alcoholic beverages, and to provide for the health and welfare of the poor, disadvantaged, and unemployed in the parish. Ad valorem taxes, sales taxes, beer and alcoholic beverage permits, state revenue sharing, and various other state and federal grants provide funding to accomplish these tasks.

In accomplishing its objectives, the police jury also has the authority to create special districts within the parish. The districts perform functions, such as fi re protection, water distribution, sewerag,e collection and disposal, drainage control, library facilities, and health care facilities.

1. Summary of Significant Accounting Policies

A. Reporting Entity

GASB Statement No. 14, The R e p o r t i n g E n t i t y , established criteria for determining the governmental reporting entity and component units that should be included within the reporting entity. Under provisions of this Statement, the police jury is considered a primary government, since it is a special purpose government that has a separately elected governing body, is legally separate, and Is fiscally Independent of other state or local governments. As used In GASB Statement No. 14, fiscally independent means that the police jury may, without the approval or consent of another governmental entity, determine or modify its own buoget, levy its own taxes or set rates or charges, and Issue bonded debt. Governmental Accounting Standards Board (GASB) Statement No. 14 provides for the issuance of primary government financial statements that are separate from those of the reporting entity. However, the primary government's (police jury) financial statements are not a substitute for the reporting entity's financial statements.

The police jury has chosen to issue financial statements of the primary government (police jury) only; therefore, none of the component units that comprise the reporting entity are included in the accompanying fi nancial statements. The accompanying primary government financiai statements have been prepared in conformity with generally accepted accounting principles as applied to governmental units. These financial statements are not intended to and do not report on the reporting entity but rather are Intended to reflect only the financial statements of the primary government (police jury).

B. Basis of Presentation

The accompanying basic financial statements of the Winn Parish Police Jury have been prepared in conformity with governmental accounting principles generally accepted in the United States of America. The Governmental Accounting Standards Board (GASB) Is the accepted standard setting body for establishing governmental accounting and financial reporting principles. Tne accompanying basic financial statements have been prepared in conformity with GASB Statement 34, "Basic Financiai Statements and Management's Discussion and Analysis for State and Local Governments", issued in June 1999. As a result, an entirely new financial presentation format has been implemented.

16

WINN PARISH POLICE JURY Winnfield, Louisiana Notes to the Basic Financial Statements (Continued)

Government-wide Financial Statements (GWFS)

The Statement of Net Assets and Statement of Activities display Information about the reporting government as a whole. They include all funds of the Winn Parish Police Jury, which are considered to be governmental activities.

The Statement of Activities presents a comparison between direct expenses and program revenues for each of the functions of the Police Jury's governmental activities. Direct expenses are those that are specifically associated with a program or function and, therefore, are clearly identifiable to a particular function. Program revenues include (a) fees and charges paid by the recipients of services offered by the Police Jury, and (b) grants and contributions that are restricted to meeting the operational or capital requirement of a particular program. Revenues that are not classified as program revenues, including all taxes, are presented as general revenues.

Fund Financial Statements (FFS)

The accounts of the Winn Parish Police Jury are organized on the basis of funds, each of which is considered a separate accounting entity. The various funds are reported by generic fund type in the financial statements. Each fund operates with a group of self-balancing accounts that comprises its assets, liabilities, fund equity, revenues, and expenditures. Revenues are accounted for in the individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. The following fund categories and fund types are used by the Police Jury:

Governmental Funds - Major

General Fund - is the principal fund of the Police Jury and is used to account for the operations of the General office. The Police Jury's primary source of revenue is ad valorem taxes, severance taxes and Federal/State grants and appropriations. General operating expenditures are paid from this fund, as well as general support for various Winn Parish and state operated governmental bodies.

Special Revenue Funds - are used to account for the specific sources of revenues that are required to be expended for certain purposes. The Winn Parish Police Jury has a Road Fund, Health Unit Fund, Library Fund, and Sales Tax Fund that are classified as major funds and such funds obtain revenue primarily from ad valorem taxes, sales taxes, and federal & state grants and appropriations.

Governmental Funds - Non-Major

Special Revenue Funds - The Section 8 Housing Voucher Program and the Criminal Court Fund are non-major special revenue funds, which receive their funding from a federal grant program and fines levied by the courts, respectively.

17

WINN PARISH POLICE JURY Winnfield, Loui siana Notes to the Basic Financial Statements (Continued)

Measurement Focus and Basis of Accounting

The amounts reflected in the governmental fund financial statements are accounted for using a current financial resources measurement focus. With this measurement focus, only current assets and current liabilities are generally Included on the balance sheet. The statement of revenues, expenditures, and changes in fund balances reports on the sources (i.e.,revenues and other financing sources) and uses (i.e., expenditures and other financing uses) of current financial resources. This approach is then reconciled, through adjustment to a government-wide view of Jury operations. The Police Jury uses funds to report on its financial position and the results of its operations. Fund accounting is designed to demonstrate legal compliance and to aid financial management by segregating transactions related to certain government functions or activities.

The amounts reflected in the governmental fund financial statements use the modified accrual basis of accounting. Under the modified accrual basis of accounting, revenues are recognized when susceptible to accrual, i.e., when they become both measurable and available. Measurable means the amount of the transaction can be determined and available means collectible within the current period or soon enough thereafter to pay liabilities of the current period. As a general guideline, the Jury considers all revenues available if they are collected within 60 days after the fiscal year end. Expenditures are recorded when the related fund liability is incurred.

The government-wide financial statements are accounted for using an "economic resources" measurement focus. The accounting objectives of this measurement focus are the determination of operating income, changes in net assets and financial position. All assets and liabilities (whether current or non-current) associated with their activities are reported.

D. Assets, Liabilities, and Equity

Cash and Cash Equivalents - include amounts in demand deposits, interest-bearing demand deposits, and time deposits, which mature in 180 days or less. Under state law, the Jury may deposit funds in demand deposits, Interest-bearing demand deposits, money market accounts, or time deposits with state banks organized under Louisiana law and national banks having their principal offices in Louisiana.

Receivables and Payables - in the government-wide statements, receivables consist of all revenues earned at year-end and not yet received. Payables consist of all expenditures due at year-end and not yet paid. In the fund f inanelal statements, material receivables in governmental funds include revenue accruals for ad valorem taxes, severance taxes, sales taxes, and federal grants since they are usually both measurable and available. Interest and Investment earnings are recorded when earned only if paid within 60 days since they would be considered both measurable and available. At the same time, payables in governmental funds Include expenditure accruals for goods and services received by year end, but not yet paid for.

During the course of operations, numerous transactions occur between individual funds to account for the disposition of collections. Any resulting receivables and payables are classified in due from other funds and due to other funds on the balance sheet.

18


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 Jury maintains a threshold level of $1,500 or more for capitalizing Individual items. Capital assets are recorded in the Statement of Net Assets but are not reported in the fund financial statements. Since surplus assets are sold for an immaterial amount when declared as no longer needed for public purposes, no salvage value is taken into consideration for depreciation purposes. All capital assets, other than land, a re depreciated using the straight-line method over the following useful lives:

Estimated Useful

Asset Class Lives (Years)

Buildings and improvements 20-40

Office equipment and furniture 5-12

Vehicles and trucks 5-10

Library books 5

The Police Jury has elected not to retroactively report infrastructure roads & bridges prior to January 1, 2004.

Compensated Absences - Police Jury - Employees may earn from ten to fifteen days of annual leave and twelve days of sick leave per year depending on length of service. Vacation leave cJoes not accumulate. Sick leave may be accumulated to a maximum of twenty-four days; however, accumulated sick leave is forfeited upon termination of employment.

Registrar of Voters - The registrar of voters and the chief deputy of Winn Parish are employees of the State of Louisiana, Department of Elections and Registration, and are paid in part by the police jury. Employees accrue and accumulate annual and sick leave in accordance with state law and administrative regulations. The leave is accumulated wi thout limi tation; however, upon separation of employment, classified personnel or their heirs are compensated for accumulated annual leave not to exceed 300 hours.

Library - Employees earn from twelve to twenty-one days of vacation leave each year depending on length of service and professional training. Vacation leave accumulates with up to ten days being carried forward at the end of the calendar year. Employees shall be paid for any accumulated annual leave upon dismissal or resignation. Employees earn twelve days of sick leave each year which may be accumulated to a maximum of thirty days. Sick leave is forfeited upon termination of employment.

Criminal Court - Employees of the Eighth Judicial District Criminal Court may earn from ten to twenty days of vacation leave and forty-five days of sick leave each year depending on length of service. Vacation and sick leave does not accumulate, and employees are not paid for unused leave upon termination of employment.

The cost of current leave privileges, if any, as provided by the aforementioned policies, computed in accordance with GASB Codification Section C60, is recognized as a current year expenditure in the governmental funds when leave is actually taken.

19


Equity Classifications - in the government-wide statements, equity is classified as net assets and displayed In three components:

a. Invested in capital assets - Consists of capital assets including restricted capital assets, net of accumulated depreciation.

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

c. Unrestricted net assets - All other net assets that do not meet the definition of "restricted" or "invested In capital assets."

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

Revenues, Expenditures, and Expenses

Government-wide Financial Statements - program revenues included In the Statement of Activities are derived directly from the program itself or from other parties. Program revenues reduce the cost of the function to be financed from general revenues.

General revenues are all other revenues not directly related to a program or activity and include the following:

Ad valorem taxes and the related state revenue sharing (which is based on population and homesteads In the parish) a re recorded In the year the taxes are due and payable. Ad valorem taxes are assessed on a calendar year basis, become due November 15 of each year, and become delinquent on December 31. The taxes are generally collected in December, January, and February of the fiscal year.

Sales and use taxes are recognized in the month the taxes are paid to vendors, and are subsequently received by the police jury's collection agents, the Winn Parisn School Board Sales and Use Tax Office and the Louisiana Department of Public Safety and Corrections-Office of Motor Vehi cles.

Interest Income and other miscellaneous revenue sources.

Expenses are classified by the direct activities to which they are related, including depreciation, which is allocated to the activities and programs of the Police Jury.

Fund Financial Statements - revenues are reflected in the fund financial statements by type of the major revenue sources. Expenditures are reflected in the fund financial statements by the nature of the expenditure.

Other Financing Sources - Proceeds from the sale of fixed assets are accounted for as other financing sources and is recognized when received.

Grant revenues are recognized when the Jury is entitled to the funds.

Other Financing Sources (Uses) - transfers between funds, which are not expected to be repaid, and Increases in long-term debt are accounted for as other financing sources (uses) and are recognized when the underlying events occur.

20


Deferred Revenues - arise when resources are received by the police jury before it has legal claim to the revenue, as when grant funds are received before the qualifying expenditures are Incurred. In subsequent periods, when the police jury establishes legal claim to the funds the liability for deferred revenue is removed from the balance sheet and the revenue is recogni zed.

F. Budgets and Budgetary Accounting

Preliminary cash basis budgets for the ensuing year are prepared by the treasurer beginning In October. The finance committee reviews the proposed budgets and makes changes as it deems appropriate. The availability of the proposed budgets for puolic inspection and the date of the public hearing on the budgets are then advertised in the official journal. During its regular December meeting, the jury holds a public hearing on the proposed budgets in order to receive comments from citizens. Changes are made to the proposed budgets based on the public hearing and the desires of the police jury as a whole. The budgets are then adopted during the regular December meeting, and notice is published in the official journal.

During the year, the police jury receives monthly budget comparison statements which are used as a tool to control the operations of the parish. The treasurer presents necessary budget amendments to the jury when she determines that actual operations are differing materially from those anticipated in the original budget. The ]ury in regular session reviews the proposed amendments, makes necessary changes, and formally adopts the amendments. The adoption of amendments is included in jury minutes published in the official journal.

The police jury exercises budgetary control at the functional level. Within the functional levels, the treasurer has the authority to make amendments as necessary. The police jury does not utilize encumbrance accounting in its budget practices. Unexpended appropriations lapse at year end and must be re-appropriated in the next year's budget to be expended.

The police jury adopted and amended budgets for Its general fund and all Its special revenue funds, which is in accordance with Louisiana Revised Statues related to budgeting.

Budget comparison schedules Included in the accompanying primary government financial statements include the original adopted budgets and all subsequent amendments prepared on the cash basis (Non-GAAP).

G. Encumbrances

Encumbrance accounting, under which purchase orders are recorded in order to reserve that portion of the applicable appropriation, is not employed for other commitments of the police jury. However, outstanding purchase orders are taken into consideration before expenditures are incurred In order to assure that applicable appropriations are not exceeded.

H. Inventories

Inventories, consisting of office supplies and road maintenance materials are considered expenditures when purchased; therefore, physical inventories are not taken. Inventories on hand at December 31, 2008 are considered immaterial; therefore, they have not been included in the financial statements.

21


Interfund Transactions

Q.uasi-external transactions are accounted for as revenues or expenditures. Transactions that constitute reimbursements to a fund for expenditures Initially made from it that are properly applicable to another fund are recorded as expenditures in the reimbursing fund and as reductions of expenditures in the fund that is reimbursed.

All other interfund transactions, except quasi-external transactions and reimbursements, are reported as transfers. All other interfund transfers are reported as operating transfers.

J. Sales Taxes

Voters of Winn Parish approved a one percent sales and use tax for a period of ten years beginning March 1, 2004. The net proceeds, which are collected by the Winn Parish School Board, were allocated in the proposition 60% to the Winn Parish Police Jury and 40% to the City of Winnfield. The financial statements reflect the Police Jury portion of the Sales Tax, which was dedicated to the solid waste collection and disposal, then to the Parish Courthouse.

2. Cash and Cash Equivalents and Certiffcates o f Depos i t

At December 31, 2009, the police jury had cash and cash equivalents (book balances, net of overdrafts) as follows:

Petty cash $275

Interest bearing demand deposits 2,377,993

Time and certificates of deposits 1,022,809

Total cash and cash equivalents $3,401,077

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

At December 3 1 , 2009, the police jury has $3,639,661 in deposits (collected bank balances). These deposits are secured from risk by $713,078 of federal deposit Insurance (GASB Category 1), and $2,926,583 of securities held in trust for the fiscal agent bank in the name of the fiscal agent bank, but not in the name of the police jury (GASB Category 3). Because the pledged securities are held in a trust department for the fiscal agent bank in the name of the fiscal agent bank rather than in the name of the police jury, they are considered uncollateralized under the provisions of GASB Codification 150.163(b); however, Louisiana Revised Statute 39:1229 imposes a statutory requirement on the custodial bank to advertise and sell the pledged securities within 10 days of being notified by the police jury that the fiscal agent has failed to pay deposited funds upon demand. At December 31, 2009, all of collected bank balances were secured by either FDIC insurance or securities owned by the fiscal agent bank.

22


3. Receivables

The following is a summary of receivables at December 31, 2009

Class of Receivable

Taxes: Ad valorem Sales and use

Intergovernmental revenues Federal State

Other

Total

General Fund

$215,703

108.331 216,932

753

Major Special Revenue Funds

$853,969 282,737

252,508 99,918

Nonmajor Governmental

Funds

$15 ,386

$1

Total

,069,673 282,737

360,838 316,851 16,138

$541,719 $1,489,132 $15,386 $2,046,237

4. Changes in Capital Assets

The following schedule presents changes in capitai assets for the year ended December 31. 2009:

Beginning Ending Balance Additions Deletions Balance

Land Buildings and improvements Equipment Vehicles and trucks Office furniture Library books Construct!on-in-progress

$223,675 1,225.870 582,429 341,850 28,081

989,357

$3,999 212,981 18,829

63,504 630,635

($12,

(9,

,800)

,460)

$223,675 1,229,869 795,410 347,879 28,081

1,043,401 630,635

Total Capital Assets

Less - Accumulated Depreciation Buildings and improvements Equi pment Vehicles and trucks Office furniture Library books

3.391.262

(1.111|191) (348,718) (236,766) (25.744) (819.764)

929,948

(8,797) (67,181) (39,644)

(333) (93,184)

(22,260)

3,840

9.460

4.298,950

(1,119,988) (415,899) (272,570) (26,077)

(903,488)

Net Capital Assets $849,079 $720,810 ($8,960) $1,560,929

Current year depreciation has been charged to the following functions:

Elections

Finance and administration

Public safety

Public works

Health and welfare

Economic development and assistance

Total

$500

9,

13:

90,

A,

93,

$212,

,991

,499

,162

,200

,787

,139

23


Pension Plans

Substantially all employees of the Winn Parish Police Jury are members of the Parochial Employee's Reti rement System of Louisi ana (System), a multiple-employer (cost-sharing), public employee retirement system (PARS), controlled and administered by a separate board of trustees. The System is composed of two distinct plans, Plan A and Plan B, with separate assets and benefit provisions. Employees of the police jury are members of Plan A.

All permanent employees working at least 28 hours per week who are paid wholly or in part from funds and all elected parish officials, enrolled as of January 1, 1997, are eligible to participate in the system. Under Plan A, employees who were hired prior to January 1 , 2008, may retire at or after age 65 with at least 7 years o f credited service, at age 60 with at least 10 years of credited service, at or after age 55 with 25 years of credited service, or at any age with at least 30 years of credited service and employees who were hired after January 1, 2008, may retire at age 67 with at least 7 years of credited service, at age 62 with at least 10 years of credited service, or at age 50 with at least 30 years of credited service, are entitled to a retirement benefit, payable monthly for life, equal to 3 per cent of their final compensation multiplied by the employee's years of credited service. However, for those employees who were members of the supplemental plan only prior to January 1, 1980, the benefit is equal to one percent of final compensation plus $24 for each year of supplemental-plan-only service earned prior to January 1, 1980. Final compensation is the employee's monthly earnings over the 36 consecutive or joined months that produce the highest average. Employees who terminate with at least the amount of creditable service stated above and do not withdraw their employee contributions may retire at the ages specified above and receive the benefit accrued to their date of termination. The System also provides death and disability benefits. Benefits are established by state statute.

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

Under Plan A, members are required by state statute to contribute 9.5 percent of their annual covered salary and the Winn Parish Police Jury is required to contribute at an actuarial determined rate. The current rate is 12.25 percent of annual covered payroll. Contributions to the System also Include one-fourth of one percent (except Orleans and East Baton Rouge Parishes) of the taxes shown to be collectible by the tax rolls of each parish. These tax dollars are divided between Plan A and Plan B based proportionately on the salaries of the active members of each plan. The contribution requirements of plan members and the Winn Parish Police Jury are established and may be amended by state statute. As provided by Louisiana Revised Statute 11:103, the employer contributions are determined by actuarial valuation and are subject to change each year based on the results of the valuation for the prior fiscal year. The Winn Parish Police Jury's contributions to the System under Plan A for the years ending December 31, 2009, 2008 and 2007, were $69,683, $77,528, and $71,707, respectively, and are equal to the required contributions for each year.

6. Section 8 Housing Debt

During 2001, the Winn Parish Police Jury Section 8 Housing Program agreed to payback $69,240 in excess requisitioned funds to HUD as a result of program reviews for the years ending December 31, 1999 and 2000. The debt repayment was started In 2002 at $500.00 per month and is being withheld from monthly remittances to the Section 8 Housing Program. At December 31, 2009, the outstanding balance is $29,740.

24


7. Long-Term Debt

The following is a summary of changes in long-term debt for the year ended December 31, 2009:

Section 8

Housing

Procram

Beginning balance $36,240

Deductions (6,500)

Ending Balance $29,740

8. Industrial Revenue Bonds

The parish has issued revenue bonds to provide revenue for constructing, acquiring and installing certain industrial facilities. The funding to pay the bonds is provided solely from sales, leases, or other revenues of the various facilities. The bonds do not constitute an indebtedness or pledge of the general credit of the police jury and are not included in the accompanying financial statements.

9. Pending Litigation

At December 31, 2009, various lawsuits are presently pending against the Winn Parish Police Jury. In the opinion of the Winn Parish Police Jury, the potential for claims in excess of insurance coverage is remote or undeterminable. No provision for any liability that may result from settlement of these lawsuits has been made in the accompanying financial statements and the Jury insurance carrier is handling such matters.

10. Risk Management

The police jury is exposed to various risks of loss related to torts; theft of, damage to, and destruction of assets; errors and omissions; injuries to employees; and natural disasters. The Winn Parish Police Jury carries commercial insurance for all the aforementioned risks of loss and settled claims resulting from these risks have not exceeded commercial insurance coverage in any of the past three fiscal years.

11. Contingent Liabilities

The Winn Parish District Attorney's office has significant accumulated obligations that remain unpaid at December 31, 2009. These obligations, which were accumulated under a District Attorney that is no longer in office, include amounts for payroll taxes, pension contributions and various vendor obligations. The Winn Parish Police Jury does not presently believe that it is liable for funding such obligations and, accordingly, no provision for such amounts have been provided for in these financial statements.

On March 16, 2007, the Winn Parish Police Jury entered into a cooperative endeavor agreement with the Louisiana Economic Development Corporation, acting through the Louisiana Department of Economic Development (LED), to obtain funding for engineering fees in connection with the construction of infrastructure improvements relating to the construction of a new facility by Jeld-Wen, Inc. (Company), a manufacturer of windows and doors. In connection with this agreement, the Winn Parish Police Jury and the company (as co-makers), will be required to sign a promissory note with a principal sum of $750,000, bearing interest at a rate of 5.37% per annum from its date until paid.

25


The agreement provides that the funding is a loan which may be converted to a grant provided that the Company creates 75 new permanent full-time jobs within a one-year term beginning January 1, 2009, and continuing through December 31, 2009, and that the Company retains this employment and annual payroll level through December 31, 2010.

In the event that the Company meets these goals, the award be converted to a grant, the Interest waived, and no cash payment w11ll3e required. However, in the event the full employment and payroll level is not met, the balance remaining on the promissory note, after appropriate "jobs credit" for those lobs that have been created and filled by the company have been given, shall be repaid "by the company in full at its maturity date of December 31, 2009.

At December 31, 2009, the Winn Parish Police Jury does not anticipate any liability resulting from noncompliance with the "jobs credit" requirement of the agreement. Accordingly, no provision for such amounts have been provided for in these financial statements.

26


Required Supplemental Information For the Year Ended December 31, 2009

RECiUIRED SUPPLEMENTARY INFORMATION - PART I I

HINN PARISH POLICE JURY Winnfield, Louisiana GOVERNMENTAL FUND - GENERAL FUND

Budgetary Comparison Schedule - Non-GAAP Basis f=or the Year Ended December 31, 2009

Schedule 1

ORIGINAL

Resources (inflows)

Taxes, licenses, and permits Intergovernmental grants Fines, fees, forfeitures, and permits Use of money and property

Total resources

Charges to appropriations (outflows)

FINAL

ACTUAL (BUDGETARY BASIS)

Total charges to appropriations

EXCESS (Deficiency) OF APPROPRIATIONS

OVER CHARGES

BUDGETARY FUND BALANCES - BEGINNING

BUDGETARY FUND BALANCES - ENDING

VARIANCE WITH FINAL

BUDGET POSITIVE (NEGATIVE)

$285,770 1,254,260

5,500 38,400

1,583,930

$307,476 1,290,155

9.500 105,599

1,712,730

$308,174 1,283,402

10,188 163,168

1,764,932

$698 (6,753)

688 57,569

52,202

Current: General government: Legi slative Judicial Elections Finance and administration

Public safety Health and welfare Economic development and assistance Debt service

129,326 520,407 48,599 195,939 325,879 29,597 17,220 5,000

136.241 549,032 30,819 199.488 645,717 31,898 124,666 5,000

231,948 523,639 21,250 200,107 629,018 26,148 154,236 6,500

(95,707) 25,393 9,569 (619)

16,699 5,750

(29,570) (1,500)

1,271,967

311,963

1,213,005

$1,524,968

1

1,

$1

,722.861

(10,131)

,213,005

.202,874

1,

1,

JI

,792,846

(27,914)

,213,005

.185.091

(69.985)

(17,783)

NONE

($17,783)

RECONCILIATION OF BUDGET BASIS

Excess (Deficiency) of appropriations over charges per Schedule 1

Net receivables Net payables

Excess (Deficiency) of revenues and other sources over expenditures and other uses per Statement E

($27,914)

57.758 (79,291)

($49,447)

See independent audi tor's report

29

WINN PARISH POLICE JURY Winnfield, Louisiana GOVERNMENTAL FUND - ROAD FUND

Budgetary Comparison Schedule - Non-GAAP Basis For the Year Ended December 31, 2009

Schedule 2

Resources (inflows)

Taxes, licenses, and permits Intergovernmental grants Use of money and property

Total resources


Current: Public works



OVER CHARGES

ORIGINAL







FINAL


VARIANCE WITH FINAL

BUDGET POSITIVE (NEGATIVE)

$228,436 594,430 3,500

826,366

$225,241 674,907 1,600

901,748

$225,232 685,919 3,701

914,852

($9) 11,012 2,101

13,104

1,460,362

1,460,362

1,475,476

1,475,476

1,544,713

1,544,713

(69.237)

(69,237)

(633,996) (573,728) (629,862) (56,134)

120,658 120,658 120,658 NONE

($513,338) ($453,070) ($509,204) ($56,134)

($629,862)

(31,738) (4,677)

($666,277)

See independent audi tor ' s report

30

WINN PARISH POLICE JURY Winnfield, Louisiana GOVERNMENTAL FUND - HEALTH UNIT FUND

Budgetary Comparison Schedule - Non-GAAP Basis For the Year Ended December S I , 2009

Schedule 3

Resources (inflows)

Taxes, licenses, and permits Intergovernmental grants Use of money and property

Total resources


Current: Health and welfare



OVER CHARGES

ORIGINAL

$177,478 18,000 15,000

210,478

FINAL

$177,826 18,000 8,000

203,826


$177,821 15,105 7.413

200,339

VARIANCE WITH FINAL BUDGET POSITIVE (NEGATIVE)

($5) (2,895) (587)

(3.487)

949,800

949,800

652,778

662,778

707.253

707.253

(44.475)

(44,475)







(739,322) (458,952) (506,913) (47,961)

1,164,383 1,164,383 1.164,383 NONE

$425,061 $705,431 $657,470 ($47,961)

($506,913)

977 (42,550)

($548,487)

See independent auditor's report

31

WINN PARISH POLICE JURY Winnfield, Louisiana GOVERNMENTAL FUND - LIBRARY FUND

Budgetary Comparison Schedule - Non-GAAP Basis For the Year Ended December 31, 2009

Schedule 4

Resources (inflows)

Taxes, licenses, and permits Intergovernmental grants Fees, charges, and commissions Use of money and property

Total resources

ORIGINAL FINAL



$446,128 112,100 7,200 20.000

585,428

$447,032 82,250 44.390 20,000

593,672

$447,039 69,621 45.729 18,655

581,044

$7 (12,629) 1,339 (1.345)

(12,628)


Current: Cultures and recreation



OVER CHARGES



467,245

467,245

118.183

933,493

$1,051,676

---

- - -

$1

459,358

459,358

134,314

933,493

,067.807

...

$1

479,976

479,976

101,069

933,493

,034,562

(20,618)

(20.618)

(33,245)

NONE

($33,245)





$101,069

2,948 15,699

$119,716


32

WINN PARISH POLICE JURY Winnfield, Louisiana GOVERNMENTAL FUND - SALES TAX FUND

Budgetary Comparison Schedule - Non-GAAP Basis For the Year Ended December 31. 2009

Schedule 5

Resources (inflows)

Taxes, licenses, and permits

Amounts available for appropriations


Current: Genera! government; Finance and administration Other Public works



OVER CHARGES

ORIGINAL

1,700.428







132,072

901,299

1,033,371

FINAL


1,540,500 1,115,415

89,670

901,299

$990,969 $1,103,965


$1,832,500

1,832,500

$1,630,170

1,630,170

$1,318,081

1,318.081

($312,089)

(312,089)

792,100 699,000 552,899 146,101 291,804 246,763 173.186 73,577 616,524 594.737 389,330 205,407

425,085

202,666 112,996

901.299 NONE

$112,996

$202,666

282.737 (236.719)

$248,684


33

WINN PARISH POLICE JURY, PRIMARY GOVERNMENT WINNFIELD, LOUISIANA

SUPPLEMENTAL INFORMATION SCHEDULES

NONMAJOR GOVERNMENTAL FUNDS

SUPPLEMENTAL INFORMATION SCHEDULES AS OF AND FOR THE YEAR ENDED DECEMBER 31. 2009

WINN PARISH POLICE JURY Winnfield, Loui siana GOVERNMENTAL FUND TYPES OTHER GOVERNMENTAL FUNDS

Combining Balance Sheet, December 31, 2009 (With Comparative Totals at December 31, 2008)

Schedule 6

ASSETS

Cash and cash equivalents Receivables

TOTAL ASSETS

LIABILITIES AND FUND EQUITY

Liabili ties: Accounts payable Interfund payables Deferred revenues

Total liabilities

Fund Equity: Fund balances - unreserved

undesignated

Total Fund Equity

TOTAL LIABILITIES AND FUND E(IUITY

SPECIAL CAPITAL 2009 2008 REVENUE PROJECTS FUNDS FUNDS TOTAL TOTAL

$181,247 $5,771 $187,017 $142,490 $15,386 15,386 58,905

$196,633 $5,771 $202,403 $201,395

$105,456 $105,456 $52,667 40.486 40.486 46.892 29,880 $5,771 35,651 85,601

175.822 5,771 181,593 185,160

20.811 20,811 16,235

20.811 NONE 20,811 16.235

$196,633 $5,771 $202,403 $201,395

See independent audi tor's report.

35

Schedule 7

WINN PARISH POLICE JURY Winnfield, Loui siana GOVERNMENTAL FUND TYPES OTHER GOVERNMENTAL FUNDS

Combining Schedule of Revenues. Expenditures, and Changes in Fund Balances For the Year Ended December 31, 2009 (With Comparative Totals for the Year Ended December 31. 2008)

REVENUES

Intergovernmental revenues: Federal funds State funds

Fines and forfeitures Use of money - interest earnings Miscellaneous

Total revenues

EXPENDITURES

Current: General government - judicial Health and welfare Economic development and assistance

Total expend!tures

EXCESS (Deficiency) OF REVENUES

OVER EXPENDITURES

OTHER FINANCING SOURCES (USES)

Operating transfers out

Total other financing sources (uses)

EXCESS (Deficiency) OF REVENUES AND

OTHER SOURCES OVER EXPENDITURES

FUND BALANCES AT BEGINNING OF YEAR

FUND BALANCES AT END OF YEAR

SPECIAL CAPITAL 2009 2008 REVENUE PROJECTS FUNDS FUNDS TOTAL TOTAL

$287,840 $296,776 $584,616 $1,147,189 637.500

267,338 267,338 209,264 253 253 411

6.000 6.000 203,806

561,430 • 296,776 858,207 2,198,170

241,951 241,951 177,986 294,093 294,093 263,759

296,776 296,776 1.725,147

536,044 296.776 832.820 2.166.891

25,387

(20,811)

(20,811)

4.576

16.235

$20,811

NONE

NONE

NONE

NONE

NONE

25.387

(20.811)

(20,811)

4,576

16,235

$20,811

31.279

(43.263)

(43,263)

(11.985)

28,219

$16,235


36

WINN PARISH POLICE JURY Winnfield, Louisiana GOVERNMENTAL FUND TYPE - SPECIAL REVENUE FUNDS

Combining Balance Sheet, December 31, 2009 (With Comparative Totals at December 31, 2008)

Schedule 8

ASSETS


TOTAL ASSETS


Liabilities: Accounts payable Interfund payables Deferred revenues

Total liabilities

Fund Equity: Fund balances - unreserved

undesignated

Total Fund Equity

2009 2008 CRIMINAL SECTION 8 -

COURT HOUSING TOTAL TOTAL

$120,910 $60,336 $181,247 $90,866 15,386 0 15,386 8,699

$136,296 $60,336 $196,633 $99,565

$75,000 $30,456 $105,456 $2,461 $40,486 40.486 46.892

29.880 29,880 33,977

115,486 60,336 175,822 83,330

20,811 NONE 20,811 16.235

20,811 NONE 20,811 16.235

TOTAL LIABILITIES AND FUND EQUITY $136,296 $60,336 $196,633 $99,565


37

Schedule 9

WINN PARISH POLICE JURY Winnfield, Louisiana GOVERNMENTAL FUND TYPE - SPECIAL REVENUE FUNDS

Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31. 2009 (With Comparative Totals for the Year Ended December 31. 2008)

2009 2008 CRIMINAL SECTION 8

COURT HOUSING TOTAL TOTAL

REVENUES

Intergovernmental revenues -federal funds $287,840 $287,840 $263,348

Fines and forfeitures $257,338 267,338 209,264 Use of money - interest earnings 253 253 411 Miscellaneous 6.000 6,000

Total revenues 267,338 294,093 561,430 473,023

EXPENDITURES Current:

General government - judicial 241,951 241,951 177,986 Health and welfare 294,093 294.093 263,759

Total expenditures 241,951 294,093 536,044 441,745


OVER EXPENDITURES 25,387 NONE 25,387 31.279

OTHER FINANCING SOURCES (USES)

Operating transfers out

Total other financing sources (uses)

EXCESS (Deficiency) OF REVENUES AND

OTHER SOURCES OVER EXPENDITURES



(20.811)

(20,811)

4,576

16,235

$20,811

NONE

NONE

NONE

NONE

NONE

(20,811)

(20,811)

4,576

16,235

$20,811

(43,263)

(43,263)

(11,985)

28.219

$16,235


38

WINN PARISH POLICE JURY Winnfield. Louisiana GOVERNMENTAL FUND TYPES OTHER GOVERNMENTAL FUNDS - CAPITAL PROJECT FUNDS

Combining Balance Sheet. December 31, 2009 (With Comparative Totals at December 31. 2008)

Schedule 10

ASSETS


TOTAL ASSETS


Liabilities: Accounts payable Interfund payables Deferred revenues

Total liabilities

Fund Equity: Fund balances - unreserved undesignated

Total Fund Equity

TOTAL LIABILITIES AND FUND EQUITY

LOUISIANA COMMUNITY ECONOMIC 2009 2008

DEVELOPMENT DEVELOPMENT • BLOCK GRANTS ADMINISTRATION TOTAL TOTAL

$5,771 $5,771 $51,624 50.206

$5,771 NONE $5,771 $101,830

$50,206

$5,771 $5,771 51,624

5.771 NONE 5,771 101.830

NONE NONE NONE NONE

$5,771 NONE $5,771 $101,830

See independent auditor's report.

39

WINN PARISH POLICE JURY Winnfield, Loui siana GOVERNMENTAL FUND TYPES OTHER GOVERNMENTAL FUNDS - CAPITAL PROJECT FUNDS

Combining Schedule of Revenues. Expenditures, and Changes in Fund Balances For the Year Ended December 31, 2009 (With Comparative Totals for the Year Ended December 31, 2008)

LOUISIANA COMMUNITY ECONOMIC DEVELOPMENT DEVELOPMENT BLOCK GRANTS ADMINISTRATION

REVENUES

Intergovernmental revenues Federal funds State funds

Miscellaneous

Total revenues

2009

TOTAL

$148,183

148.183

$148,593 $296,776

148.593 296,776

Schedule 11

2008

TOTAL

$883,841 637,500 203,806

1.725,147

EXPENDITURES

Current: Economic development and assistance

Total expenditures


OVER EXPENDITURES



148.183

148,183

NONE

NONE

NONE

148,593

148,593

NONE

NONE

NONE

296,776

296,776

NONE

NONE

NONE

1

1,

- - - •

,725.147

.725,147

NONE

NONE

NONE

_ __


40


SUPPLEMENTAL INFORMATION SCHEDULES

For the Year Ended December 31, 2009

COMPENSATION PAID POLICE JURORS

The schedule of compensation paid to police jurors is presented in compliance with House Concurrent Resolution No. 54 of the 1979 Session of the Louisiana Legislature. Compensation of the police jurors is included in the legislative expenditures of the General Fund. In accordance with Louisiana Revised Statute 33:1233, the police jury has elected the monthly payment method of compensation. Under this method, the jurors receives $900 per month l or performing the duties of their office. The president receives an additional $100 a month for performing the additional duties.

Schedule 12


SUPPLEMENTAL INFORMATION SCHEDULE Compensation Paid Police Jurors

For the Year Ended December 31, 2009

Carpenter, Deionne C. $10,800

Evans, Phillip 10,800

Leeper, Doris 10,800

McFarland. Jack G. (President) 12.000

Miles, Kirk 10,800

Sanders, Dewayne 10,800

Shelton, David 10,800


Total $76.800

42

OTHER REPORTS REdUIRED BY

GOVERNMENT AUDITING STANDARDS

The following pages contain reports on internal control and compliance regulations required by Government Audi t i n g Standards, issued by the Comp of the United States.

wi th laws and Comptroller General

HERBIE W . WAY CERTIFIED PUBUC ACCOUNTANT

55 Terra Avenue Alexandria, Louisi ana 71303

318/442-7568 Fax: 318/449-9159

INDEPENDENT AUDITOR'S REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL

STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS

WINN PARISH POLICE JURY Winnfield. Louisiana

I have audited the financial statements of Winn Parish Police Jury, primary government, as of and for the year ended December 31. 2009. and have Issued my report thereon dated June 15, 2010. I conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained In Government A u d i t i n g S tandards , issued by the Comptroller General of the United States.

Internal Control Over Financial Reporting

In planning and performing my audit, I considered the Winn Parish Police Jury's Internal control over financial reporting as a basis for designing my auditing procedures for the purpose of expressing my opinion on the financial statements, out not for the purpose of expressing an opinion on the effectiveness of the Entity's internal control over financial reporting. Accordingly, I do not express an opinion on the effectiveness of the Entity's internal control over financial reporting.

A control deficiency exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect misstatements on a timely basis. A material cfeficiency is a control deficiency, or combination of control deficiencies, that adversely affects the entity's ability to initiate, authorize, record, process, or report financial data

'lably in accordance with gei '" is more than a remote likelihood that a misstatement of the entity's financial reliably in accordance with generally accepted accounting principles such that there

statements that is more than inconsequential will not be prevented or detected by the entity's internal control.

My consideration of internal control over financial reporting was for the limited purpose described in the first paragraph of this section and would not necessarily Identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. I did not identify any deficiencies in internal control over financial reporting that I consider to be material weaknesses, as defined above.

Compliance and Other Hatters

As part of obtaining reasonable assurance about whether the Winn Parish Police Jury's financial statements are free of material misstatement. I performed tests of its compli ance with certain provi sions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However, providing an opinion on compliance with those provisions was not an objective of my audit, and accordingly. I do not express such an opinion. The results of my tests disclosed no instances of noncompliance or other matters that are required to be reported under Government A u d i t i n g S tandards . In a management letter dated June 15, 2010, I discussed certain conditions relating to areas of noncompliance with Louisiana law that were not considered material to the financial statements.

44

WINN PARISH POLICE JURY Winnfield, Loui si ana GAO Report (Continued)

General

Under Louisiana Revised Statute (LSA-R.S.) 24:513, this report is distributed by the Louisiana Legislative Auditor as a public document.

Herhie/W. Way Herbie W. Way Alexandria, Louisiana June 15. 2010

45

OTHER REPORTS REQUIRED BY

OFFICE OF MANAGEMENT AND BUDGET (OMB) CIRCULAR A-133

The following pages contain reports on the schedule of federal financial assistance, consideration of internal control, and compliance with laws and regulations required by OMB Circular A-133, Aud i ts o f States, Local Governments, and Non-Pro f i t Organizat ions, the S ing le Aud i t Act, and the Louisiana Governmental Aud i t Guide, Issued by the Society of Louisiana Certified Public Accountants and the Louisiana Legislative Audi tor.

HERBIE W . WAY CERTIFIED PUBUC ACCOUNTANT

55 Terra Avenue Alexandria, LA 71303

318/442-7568 Fax: 318/449-9159

INDEPENDENT AUDITOR'S REPORT ON COMPLIANCE WITH REQUIREMENTS APPLICABLE TO EACH MAJOR PROGRAM AND INTERNAL CONTROL OVER

COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133

WINN PARISH POLICE JURY Winnfield, Loui si ana

COMPLIANCE

I have audited the compliance of the Winn Parish Police Jury, primary government, with the types of compliance requirements described in the U.S. Office of Management and Budget (OMB) C i r c u l a r A-133 Compl iance Supplement that are applicable to each of its major federal programs for the year ended December 31, 2009. Winn Parish Police Jury's major federal programs are identified in the summary of auditor's results section of the accompanying schedule of findings and questioned costs. Compliance with the reaulrements of laws, regulations, contracts, and grants applicable to each of its major federal programs is the responsibility of Winn Parish Police Jury's management. My responsibility is to express an opinion on Winn Parish Police Jury's compliance based on my audit.

I conducted my audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards applicable to financial audits contained in Government A u d i t i n g S tandards , issued by the Comptroller General of the United States; and OMB Circular A-133, Audi ts o f States, Local Governments, and Nonp r o f i t O r g a n i z a t i o n s . Those standards and OMB Circular A-133 require that I plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of compliance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit includes examining, on a test basis, evidence about Winn Parish Police Jury's compliance with those requirements and performing such other procedures as I considered necessary in the circumstances. I believe that my audit provides a reasonable basis for my opinion. My audit does not provide a legal determination of Winn Parish Police Jury's compliance with those requi rements.

In my opinion, Winn Parish Police Jury complied, in all material respects, with the requirements referred to above that are applicable to each of its major federal programs for the year ended December 31. 2009.

INTERNAL CONTROL OVER COMPLIANCE

The management of the Winn Parish Police Jury is responsible for establishing and maintaining effective Internal control over compliance with the requirements of laws, regulations, contracts, and grants applicable to federal programs. In planning and performing my audit, I considered Winn Parish Police Jury's internal control over compliance with the requirements that could have a direct and material effect on a major federal program in order to determine my auditing procedures for the purpose of expressing my opinion on compliance, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, I do not express an opinion on the effectiveness of the Winn Parish Police Jury's internal control over compli ance.

A deficiency in an entity's internal control over compliance exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent or detect noncompliance with a type of compliance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, that results in more than a remote likelihood that material noncompliance with a type of compliance requirement of a federal program will not be prevented or detected by the entity's internal control.

47

WINN PARISH POLICE JURY Winnfield. Loui siana A-133 Report (Continued)

My consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily identify all deficiencies in internal control that might be significant deficiencies or material weaknesses. I did not identify any deficiencies in internal control over compliance that I consider to be material weaknesses, as defined above.

My consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and would not necessarily Identify all deficiencies in Internal control that might be significant deficiencies or material weaknesses. I did not identify any deficiencies in internal control over compliance that I consider to be material weaknesses, as defined above.

GENERAL

Under Louisiana Revised Statute (LSA-R.S.) 24:513, this report is distributed by the Louisiana Legislative Auditor as a public document.

Herhie/W. Way Herbie W. Way Alexandria, Loui siana June 15. 2010

48


Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2009

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Schedule 14



318/442-7568 Fax: 318/449-9159

SCHEDULE OF FINDINGS AND Q.UESTI0NED COSTS


Section 1 - Summary of Auditor's Results

Financial Statements

Type of auditor's report issued. Unqualified

Internal control over financial reporting:

Material weakness identified? No

Reportable condition identified not considered a

material weakness? No

Noncompliance material to the financial statements noted? No

Federal Awards The Schedule of Expenditure of Federal Awards has been prepared on a modified accrual basis of accounting, consistent with the fund financial statements of the Governmental Funds.

Internal Control over major programs:

Material weakness identified? No

Reportable condition Identified not considered to be a material weakness? No

Type of auditor's report Issued on compliance for major programs. Unqualified

Any audit findings disclosed that are required to be reported in accordance with Circular A-133 Section 510(a)? No

The following have been assessed as major programs:

CFDA No. 11.300 - Investments for Public Works and Economic Development Facilities;

CFDA No. 97.039 - Hazard Mitigation Grants; and,

CFDA No. 97.067 - Homeland Security Grant Program.

Dollar threshold used to distinguish between Type A and Type B Programs. $300,000

Audlteequalifiedaslowriskauditee? Yes

52

Schedule 12

WINN PARISH POLICE JURY Winnfield, Loui si ana Schedule of Findings and Questioned Costs (Continued)

Section II - Financial Statement Findings

The results of my tests disclosed no instances of noncompliance that are required to be reported under Government A u d i t i n g Standards.

Section III - Federal Award Findings and Q.uest1oned Costs

The audit disclosed no findings or questioned costs relating to expenditure of Federal Awards.

Herhie/W. Wouy Herbie W. Way Alexandria, Louisi ana June 15, 2010

53

Schedule 15



318/442-7568 Fax: 318/449-9159

MANAGEMENT LETTER FOR THE YEAR ENDED DECEMBER 31. 2009


The results of my procedures disclosed the following areas of concern as it relates to possible noncompliance with Louisiana law:

2009-1 - LOUISIANA LOCAL GOVERNMENT BUDGET ACT - requi res uni ts of local government to:

1. Adopt a proposed budget for any general and/or special revenue fund where the total of proposed expenditures shall not exceed the total of estimated funds available for the ensuing year.

As reported on Schedule 2 - Special Revenue Fund - Road Fund, total expenditures of the originally adopted of the fund exceed the total estimated funds available by $25,939.

2. Amend the adopted budget of a fund when, total revenue and other sources plus projected revenues and other sources for the remainder of the year are falling to meet total budgeted revenues and other sources by five percent or more.

As reported on Schedule 5 - Special Revenue Fund - Sales Tax Fund, actual revenues were less than budgeted revenues by 23.68 percent.

3. Amend the adopted budget of a fund when, total actual expenditures and other uses plus projected expenditures and other uses for the remainder of the year are exceeding the total budgeted expenditures and other uses by five percent or more.

As reported on Schedule 3 - Special Revenue Fund - Health Unit Fund, actual expenditures exceed budgeted revenues by 6.29 percent.

Management should adopt, moni tor, and amend all budgets in accordance with Louisiana to ensure adequate fiduciary responsibility is oelng maintained over the expenditure of public funds.

2009-2 - Deficit Fund Balance - Louisiana law requires that units of local government to maintain adequate fiduciary control over the expenditure of public funds. As reported on Statement E, expenditures of the Special Revenue Fund - Road Fund exceeded total available funds by $666,277 resulting in a deficit fund balance of $58,221 at December 31, 2009.

Management should implement a financial plan to ensure that the deficit is eliminated and monitor future expenditures of this fund to ensure that this condition does not reoccur.

54

Schedule 15

WINN PARISH POLICE JURY Winnfield, Loui siana Management Letter (Continued)

Management has provided the following, as a corrective action plan, to ensure that the aforementioned areas of concern are resolved:

2009-1 - Future budgets will be adopted in accordance with the Louisiana Government Budget Act. Additionally, budgets of the General Fund and all Special Revenue Funds will be monitored, on a quarterly basis, and amended, when necessary, to ensure compliance with Louisiana law.

2009-2 - Expenditures of the Special Revenue - Road Fund, will be monitored, on a monthly basis, as a means of eliminating the December 31, 2009, deficit of $58,221.

Herhie/W. Way Herbie W. Way Certified Public Accountant June 15. 2010

55

winn parish police jury - app.lla.state.la.us · xirr provisions of s\z\q law, fnis report is a...

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