Agency Name and Address:



Agency Name and Address:Pontchartrain Levee District2069 Railroad AvenuePost Office Box 426Lutcher, Louisiana 70071Website: Solicitation Number: 20-2017Type of Engagement: AuditContract Period: May 1, 2020 – September 1, 2022Periods to be Examined: Years ending June 30, 2020; June 30, 2021; and June 30, 2022Description of the State Agency:Pontchartrain Levee District was created by Louisiana Revised Statute?(R.S.) 38:291(L). The district provides flood protection to areas in East Baton Rouge Parish lying south of the city of Baton Rouge and all those parts of the parishes of Iberville, Ascension, St.?James, St. John the Baptist, and St. Charles, lying east of the Mississippi River. The district maintains about 141 miles of levees.The district is governed by a board of nine commissioners who are appointed by the governor. Commissioners are authorized by R.S. 38:308 to receive a per diem of $113.25 for each day spent engaged in board business. In lieu of the per diem, the president may receive a salary not to exceed $1,000 per month. In addition, commissioners shall be reimbursed for actual expenses and mileage in accordance with state travel regulations as prescribed by the Division of Administration.The board holds 36 meetings per year. At each meeting, the board reviews expenditures, investments, financial statements, and budgets.The district has 60 employees. There are two employees in the accounting department. The district also contracts for accounting services with Wayne Theall, CPA. The contract accountant performs the monthly review of the accounting system, budget, and the year-end financial statements.The district has seven (7) bank accounts, one (1) LAMP ( Louisiana Asset Management Pool) account, and two (2) investment accounts. The district issues approximately 200 checks each month. Two signatures are required on any and all checks. The executive director and two (2) board members are authorized to sign checks. Supporting documentation is provided to the individual signing the check. The administrative assistant and administrative coordinator reconcile the bank statements.Most of district’s employees participate in LASERS (cost-sharing pension plan) and are eligible for post-employment health and life insurance benefits through the State’s Office of Group Benefits.The Division of Administration, Office of Statewide Accounting and Reporting Policy’s Annual Fiscal Report (AFR) packet, which is a statutory basis report, should be included in the report as supplementary information.Operations of the district are primarily funded by ad valorem taxes. The district is engaged in governmental activities. The following activity/balances were reported as of and for the year ended June 30, 2019:Statement of Net Position/Statement of ActivitiesTotal Assets$207,347,917Deferred Outflows$1,098,446Total Liabilities$14,677,046Deferred Inflows$747,557Net Position$193,021,761Revenues$12,744,123Expenses$7,881,048Accounting System: Methods Accounting SoftwareFinancial Statements: The district will provide a general ledger and trial balance.Estimated Start of Fieldwork: No later than July 15 following each periodEngagement Completion Date: No later than September 1 following each period Special Notes:The District is the one of the Non-Federal Sponsors of the West Shore Lake Pontchartrain levee project. Federal funds in the amount of $760 million are allocated to this project but all federal funds are directed entirely to the U.S. Army Corps of Engineers. The project is scheduled for completion in the 4th quarter of 2023.Special Requirements:The successful ICPA will assist in preparing the financial statements in accordance with GAAP, to include appropriate note disclosures.The successful ICPA will assist the district in preparing the AFR packet.State Agency Assistance: The district will provide supporting schedules as required.Last Engagement: Audit as of and for the period ended June 30, 2019Results of Last Engagement:Unmodified opinionNo findings and no management letter commentsPrior Auditor:Broussard & Company, CPAs127 West Broad Street, Suite 800Lake Charles, Louisiana 70601Prior Engagement Fee: $8,300 (approximately 96 hours)Proposers’ Conference:A proposers' conference will not be held.Any questions regarding the SFP or state agency should be sent to Kathy Steelman at ksteelman@lla..Proposal Due Date and Time: April 6, 2020 at 5:00 pm ................
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