Jefferson Davis Parish Police Jury .gov

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JENNINGS, LOUISIANA Annual Financial Statements As of December 31,2009 and for the Year Then Ended

'"der provisions c*^state law, this report is a 'i:.!^ document Acopy of the ceQO(t has been submitied to the entity and other cappropriate public officials The report is available forpublfc inspection at the Baton Rouge office of the Legislative Auditor and, where appropnate. at the office of the pansh clerk of court

Release Date ?7/-7//D

JEFFERSON DAVIS PARISH POLICE JURY Jennings, Louisiana

Annual Financial Statements As of and for the Year Ended December 31, 2009 With Supplemental Information Schedules

CONTENTS

Independent Auditor's Report on Financial Statements and Supplementary Information

Basic Financial Statements

Govemment-Wide Financial Statements:

Statement of Net Assets

Statement of Activities

Fund Financial Statements:

Govemmental Funds:

Balance Sheet

Reconciliation ofthe Govemmental Funds Balance Sheet to the Govemment-Wide Financial Statements of Net Assets

Statement of Revenues, Expenditures, and Changes in Fund Balances Govemmental Funds

Reconciliation ofthe Statement of Revenues, Expenditures, and Changes in Fund Balances of Govemmental Funds to the Statement of Activities

Notes to Financial Statements

Required Supplemental Information (Part II)

Statement of Revenues, Expenditures, and Changes in Fund Balances-Budget (Cash Basis) and Actual

General Fund Road Sales Tax No. 1 Sales Tax Fund Criminal Court Fund

Notes to Budgetary Comparison Schedules

Employee Health Care Plan

Statement

Page

1-2

D

9 11-39

1

41

2

42

3

43

44

4

45

Table of Contents (Contd.) JefTerson Davis Parish Police Jury Jennings, Louisiana

Other Supplemental Schedules

Non-Major Govemmental Funds:

Combining Balance Sheet

Combining Statement of Revenues, Expenditures and Changes in Fund Balance

Other Reports

Schedule of Compensation Paid to Police Jurors

Schedule of Expenditures of Federal Awards

Notes to the Schedule of Expenditures of Federal Awards

Independent Auditor's Report on Intemal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Govemment Auditing Standards

Independent Auditor's Report ou Compliance with Requirements Applicable to Each Major Program and Intemal Control Over Compliance in Accordance with OMB Circular A-133

Schedule of Findings and Questioned Costs

Summary Schedule of Prior Audit Findings

Corrective Action Plan for Current Year Audit Findings

Schedule

Page

5

47-50

6

51-54

56 57 58

59-60

61-62 63-64

65 66

EDWARD L. KRIELOW

(A PROFESSIONAL ACCOUNTING CORPORATION)

5ION. CUTTING P.O. DRAWER 918 JENNINGS, l A 70546

(337) 824-5007

INDEPENDENT AUDITOR'S REPORT ON FINANCIAL STATEMENTS AND SUPPLEMENTARY INFORMATION

To the Jefferson Davis Parish Police Jury Jennings, Louisiana

1 have audited the accompanying financial statements ofthe govemmental activities, each major fund, and the aggregate remaining fund information of the Jefferson Davis Parish Police Jury, as of and for the year ended December 31,2009, which collectively comprise the basic fmancial statements of the jury's primary govemment as listed in the table of contents. These fmancial statements are the responsibility ofthe Jefferson Davis Parish Police Jury's management. My responsibility is to express opinions on these fmancial statements based on my audit.

1 conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to fmancial audits contained in Govemment Auditing Standards, issued by the Comptroller General ofthe United States. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the fmancial 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 opinions.

The financial statements referred to above include only the primary govemment ofthe Jefferson Davis Parish Police Jury. The financial statements do not include fmancial data for the jury's legally separate component units. Accounting principles generally accepted in the United States of America require the financial data for these component units to be reported with the financial data ofthejury's primary govemment unless the jury also issues financial statements for the financial reporting entity that include the financial data for its component units. The jury has not issued such reporting entity fmancial statements. Because ofthis departure from accounting principles generally accepted in the United States of America, the assets, liabilities, net assets, revenues, and expenses ofthe aggregate discretely presented component units that would have been reported is not readily determinable. In addition, the assets, liabilities, fund balances, revenues, and expenditures of the aggregate remaining fund information would have increased by an amount not readily determinable.

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

In addition, in my opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position ofthe govemmental activities, each major fund, and the remaining aggregate fiind information for the primary govemment ofthe Jefferson Davis Parish Police Jury as of December 31, 2009, and the respective changes in financial position thereof for the year ended in conformity with accounting principles generally accepted in the United States of America.

1

I STATE ON THIS PAGE WHETHER AN AUDIT HAS BEEN MADE OF A SUFFICIENT SCOPE TO ENABLE ME TO EXPRESS AN OPINION ON THE ACCOMPANYING FINANQAL STATEMENTS. OR IF PREPARED WITHOUT AUDIT FROM INFORMATION FURNISHED. THE PUBLICATION OF MY NAME IN CONNECTI(?J WITH ANY EXCERPT FRC*1 THIS REPORT MAY BE MADE ONLY WITH MY CONSENT AND IN A FORM APPROVED BY ME.

In accordance with Govemment Auditing Standards, 1 have also issued a report dated June 29, 2010, on my consideration ofthe Jefferson Davis Parish Police Jury's intemal control over financial reporting and my tests of its compliance with certain provisions of laws, regulations, contracts and grant agreements, and other matters. The purpose of that report is to describe the scope of my testing of intemal control over financial reporting and compliance and the results of that testing, and not to provide an opinion on the intemal control over financial reporting or on compliance. That report is an integral part of an audh performed in accordance with Govemment Auditing Standards and should be considered in assessing the results of my audit.

The Jefferson Davis Parish Police Jury has not presented management's discussion and analysis that the Govemmental Accounting Standards Board.has determined is necessary to supplement, although not required to be part ofthe basic financial statements.

The budgetary comparison information and other required supplementary information listed in the accompanying table of contents are not a required part ofthe basic fmancial statements but are supplementary information required by the Govemmental Accounting Standards Board. I have applied certain limited procedures, which consisted principally of inquires of management regarding the methods of measurement and presentation of the required supplemental information. However, I did not audit the information and express no opinion on it.

My audit was conducted for the purpose of forming an opinion on the primary government's basic financial statements taken as a whole. The other supplementary information as listed in the table of contents is presented for purposes of additional analysis and is not a required part ofthe basic fmancial statements ofthe Jefferson Davis Parish Police Jury. The accompanying schedule of expenditures of federal awards is presented for purposes of additional analysis as required by the U.S. Office of Management and Budget Circular A-133, ^?(ii/5 of States, Local Governments, andNon-Profit Organizations, and is also not a required part ofthe basic fmancial statements ofthe Jefferson Davis Parish Police Jury. The other supplementary information and the schedule of expenditures of federal awards are the responsibility of management and were derived from and relate directly to the underlying accounting and other records used to prepare the primary govemment financial statements. The information has been subjected to the auditing procedures applied in the audit ofthe primary govemment financial statements and certain additional procedures, including comparing and reconciling such information directly to the underlying accounting and other records used to prepare the primary govemment financial statements or to the financial statements themselves, and other additional procedures in accordance with auditing standards generally accepted in the United States of America. In my opinion, the information is fairly stated in all material respects in relation to the financial statements as a whole.

Jennings, Louisiana June 29, 2010

Certified Public Accountant

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