^55^ - app.lla.state.la.us...management's discussion and analysis (mosra) december 31,2008...

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WINN PARISH POLICE JURY Winnfield, Louisiana

Basic Financial Statements With Independent Auditor's Reports

As of and for the Year Ended December 31,2008 With Supplemental Information Schedules and Comparative Information at December 31, 2007

. ider provisions of state law this report is a puDu^ document. Acopy of the report has been submitted to the entity and other appropriate public officials. The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and, v/here appropnate. at the office of the parish clerk of court.

Release Date

WINN PARISH POLICE JURY Winnfield. Louisi ana

Basic Financial Statements With Independent Auditor's Reports

As of and for the Year Ended December 31. 2008 With Supplemental Information Schedules

TABLE OF CONTENTS

Independent Auditor's Report

Required Supplemental Information (Part I):

Management's Discussion and Analysis

Basic Financial Statements:

Government-Wide Financial 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 Compari son 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

Schedule of Compensation Paid Police Jurors

Page No 1

A B

C

D

E

F

hedule

1-5

6

7

10 11

13

14

15

17

18

Page No.

32-36

38

39

9

10

40

41

43

WINN PARISH POLICE JURY Winnfield, Louisiana Table of Contents (Continued)

Schedule Page No

Independent Auditor's Report Required By Government Auditing Standards

Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Financial Statements Performed in Accordance with Government Audi ti ng 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

Schedule of Prior Year Audit Findings

11

12

13

45

48

51

54

56

II

HERBIE W . WAY CERTIFIED PUBLIC ACCOUNTANT

55 Terra Avenue Alexandria, Louisiana 71303

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

INDEPENDENT AUDITOR'S REPORT

Winn Parish Police Jury Wi nnfield, Loui si 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, 2008, 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 Winn Parish Police Jury's management. My responsibility is to express an opinion on these financial statements based on my audit. Tne financial information for the year ended December 31, 2007, which is included for comparative purposes, was taken from the financial report for that year in which I expressed an unqualified opinion dated June 25, 2008, on the basic financial statements of the Winn Parish Police Jury.

I conducted my audit in accordance with U.S. generally accepted auditing standards, standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States, and the Louisiana Governmental Audit Guide. Those standards require that 1 plan and perform the audit to obtain reasonable assurance about whether the financial statements a re free of 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 referred to above include only the primary government of the Winn Parish Police J u r y , which consist of all funds, organizations, institutions, agencies, departments and offices that comprise the police jury's legal entity. The financial statements do not include financial data of the police jury's legally separate component units, which accounting principles generally accepted in the United States of America require to be reported with the financial data of the parish's primary government. As a result, the primary government financial statements do not purport to, and do not, present fairly the financial position of the reporting entity of Winn Parish as of December 31, 2008, and the changes in Its financial position for the year then ended in conformity with accounting principles generally accepted in the United States of America.

WINN PARISH POLICE JURY Independent Auditor's Report (Continued)

In my opinion, the financial statements referred to above present fairly, in all material respects, the respective financial position of the governmental activities, each major fund and the aggregate remaining fund information for the primary government of the Winn Parish Police Jury as of December 31, 2008, and the respective changes in financial position thereof for the year then ended in conformity with accounting principles generally accepted in the United States of Amenca.

In accordance with Government Auditing Standards, I have also issued my report dated June 26, 2009 on my consideration of the Winn Parish Police Jury internal control ove r financial reporting and my test of its compliance with certain provisions of laws, regulations, contracts, and grants. 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 the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be read in conjunction with this report in considering the results of my audit.

Management's discussion and analysis is not a required part of the basic financial statements but is supplementary information required by the Governmental Account Standards Board. I have applied certain limited procedures, which consisted principally of inquiries of management regarding the methods of measurement and presentation of the required supplementary 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 financial statements that collectively comprise the Winn Parish Police Jury's basic financial statements of the primary government. The budgetary comparison schedules, which is supplemental information required by the Governmental Accounting Standards Board, and the other supplemental information schedules listed in the table of contents, are presented for purposes of additional analysis and are not a required part of the primary government financial statements. The Supplemental Schedule of Expenditures of Federal Awards, is presented for purposes of additional analysis as required by U. S. Office of Management and Budget Circular A-133, Audits of States, Local Governments and Non-Profit Organizations, and also is not a required part of the primary government financial statements of the Winn Parish Police Jury. Such information has been subjected to the auditing procedures applied In the audit of the basic financial statements of the primary government, and. in my opinion, are fairly stated in all material respects in relation to tne basic financial statements of the primary government taken as a whole.

This report is intended for the information of the audit committee, management, and federal awarding agencies and pass-through entities. However, this report is a matter of public record and its distribution is not limited.

Hei'bie W. Way H e r b i e W. Way Certified Public Accountant Alexandria, Louisi ana June 26, 2009

REaUIRED SUPPLEMENTAL INFORMATION

PART I

Winn Parish Police Jury Winnfield, Louisiana

Management's Discussion and Analysis (MOSrA) 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, 2008 and 2007. 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 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 $6,594,745 (net assets), an increase over 2007 of $146,955.

The Jury had more revenues in 2008 than expenses. Both revenues and expenses have increased when compared to 2007. The increase in revenues and expenses is primarily due to increased State grant funds of approximately $854,260.

The Jury has capital assets of $849,070 (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.

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

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 1s 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

Because the focus of governmental funds is narrower than that of the government-wide financial statements, it is useful to compare the information presented for 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

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

WINN PARISH POLICE JURY Wi nnfield, Loui si ana Management's Discussion and Analysis (Conti nued)

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 $6,549,745 as of December 31, 2008.

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, 2008 and 2007

Current and other assets

Capital assets

Total Assets

December 31

2007

$6,264,960

698.032

$6,962,992

$6

7

2008

,552 ,

849.

. 4 0 1 ,

464

079

543

Current liabili ties

Long-term liabilities

Total Liabilities

$473,963

41,240

515,203

$770,558

36.240

806.798

Net assets:

Invested in capital assets, net of related debt

Unrestricted

Total Net Assets

698,032

5,749,758

$6,447,790

849.079

5.745,666

$6,594,745

The small increase in net assets of the Winn Parish Police Jury during the year ended December 31, 2008, IS indicative of the current economic conditions, with revenues on the decline and expenditures (cost of goods and services) on the increase.

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

The foUowing table provides a summary of the Jury's operations for its governmental activities for the years ended December 31, 2008 and 2007.

Winn Parish Police Jury Changes in Net Assets

For the Years Ended December 31. 2008 and 2007

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

Federal grants

State grants

Licenses and permits

Interest earnings

Other

Total revenues

2007

$166,923

2,112,042

963,613

1.105,984

1,996,528

22,212

1.206,677

53,639

82,627

158,344

7,868.589

2008

$224,664

1.642,803

1,725,147

1,054,095

1,850,873

35.588

1,320.340

94,436

83,922

123,216

8, 155,084

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

December 31

2007 2008

$197,707

587,667

21.862

972,006

364.542

2,876,392

413,486

434,198

1,060,580

$201,315

569,744

51.133

921,431

455,745

3,137,856

459,779

352.329

1,858,797

General government:

Legi slative

Judi Clal

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 of year

Net assets, end of year

General revenues provide almost 60% 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 or 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 $6,599,356 these balances are considered unreserved and no fund had a deficit. The deficiency of revenues and other financing sources over expenditures for 2008 was $9,091, a decrease of $887,911 from 2007, due to the current economic conditions, with revenues on the decline and expenditures (cost of goods and services) on the increase.

6

5

6

928

940

507

447

440

149

641

790

8

6

$6

008

146

447

594

129

955

790

745

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.

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

Capital Assets - the Winn Parish Police Jury's Investment In capital assets for its governmental activities as of December 31, 2008, amounts to $849,079 (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 2008 and 2007, had no capitalized infrastructure.

Debt Administration - at the end of the current fiscal year, the Winn Parish Police Jury had notes payable of $36,240. 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 a re 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 2008 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 is designed to provide our citizens, customers. Investors and creditors with a general overview of the Jury's finances. If you have questions about this report or need any additional Information, contact the Jury, at Winn Parish Courthouse, Winnfield, Louisiana. 71483, or call (318) 628-5824.

WINN PARISH POLICE JURY Winnfield. Louisiana

Statement of Net Assets December 31, 2008 (With Comparative Totals, December 31. 2007)

Statement A

ASSETS

Cash and cash equivalents Receivables Other assets Capital assets (net of accumulated depreciation) Nondepreciable - land Depreci able:

Buildings and improvements Furniture, equipment, and other

2008 2007

$4,475,328 2,077,135

223,675

114.679 510,725

$4,064,222 2.189,818

10.920

223,675

123,276 351,081

TOTAL ASSETS

LIABILITIES

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

Total Liabilities

NET ASSETS

Invested in capital assets, net of related debt Unrestricted

TOTAL NET ASSETS

$7,401,543

$684,957 85.601 36.240

806,798

849,079 5,745,666

$6,594,745

The accompanying notes are an integral part of these financial statements

$6,962,993

$412,816 61,147 41.240

515,203

698,032 5,749,757

$6,447,789

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Statement D

WINN PARISH POLICE JURY Winnfield, Loui siana

Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Assets December 31, 2008 (With Comparative Totals, December 31, 2007)

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

Interest earned but not available as a resource in the Governmental Funds

Net Assets

$3, (2,

,391, ,542,

46, (46,

262 183)

,892 ,892)

$5

$6

2008

,781,906

849,079

NONE

(36,240)

NONE

.594.745

$5,

$6.

2007

,790.997

698,032

NONE

(41.240)

NONE

,447.789

The accompanying notes are an integral part of these financial statements

14

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WINN PARISH POLICE JURY Winnfi eld, Louisi ana

Notes to Primary Government Financial Statements December 31, 2008

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 fire protection, water distribution, sewerage 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 15 considered a primary government, since it is a special purpose government that has a separately elected governi ng 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 modi fy 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 financial statements. The accompanying primary government financial 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) .

18

WINN PARISH POLICE JURY Wi nnfield, Loui si ana Notes to the Basic Financial Statements (Conti nued)

B. Basis of Presentation

The accompanying basic financial statements of the Winn Parish Police Jury have been prepared in conformity with governmental accounti ng 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 Financial 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.

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 cnarges 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 a re no t 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 thev 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.

19

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

Statements

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 appropriati ons .

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.

C. 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 a c c r u a l basis o f accounting. Under the modi fled a c c r u a l 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.

20

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

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 financial 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.

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 i ndividua! 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, are 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.

21

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

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 does 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 a re p a i d i n p a r t by the police jury. Employees a c c r u e and accumulate annual and sick leave in accordance with state law and administrative regulations. The leave is accumulated without limitation; 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.

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.

22

WINN PARISH POLICE JURY Wi nnfield, Loui si ana Notes to the Basic Financial (Conti nued)

Statements

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 tne cost of the function to be financed from general revenues.

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

a program or

Ad valorem taxes and the related state revenue sharing (which is based on population and homesteads in the parish) are 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 Parish School Board Sales and Use Tax Office and the Louisiana Department of Public Safety and Corrections-Office of Motor Vehicles .

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.

Deferred Revenues - arise when resources are received by the police jury before it has legal claim to the revenue, as when grant runds 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.

23

WINN PARISH POLICE JURY Wi nnfield, Louisiana Notes to the Basic Financial (Continued)

Statements

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 public 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 jury 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.

in tne accompanying uaget

Budget comparison schedules included in the financial statements include the original adopted b amendments prepared on the cash basis (Non-GAAP),

Encumbrances

primary gets and all

government subsequent

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.

24

WINN PARISH POLICE JURY Wi nnfield, Loui si ana Notes to the Basic Financial Statements (Continued)

H. Inventories

Inventories, consisting of office supplies and road maintenance materials are considered expenditures when taken. Inventories on hand therefore, they have not been

purchased; therefore, physical inventories are not at December 31, 2007 are considered immateri al; Included in the financial statements.

I 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, whi ch was dedicated to the solid waste collection and disposal, then to the Parish Courthouse.

2. Cash and Cash Equivalents and Certificates of Deposit

At December 31, 2008. the police jury had cash and cash equivalents (book balances, net of overdrafts) as follows:

Petty cash

Interest bearing demand deposits

Time and certificates of deposits

$275

2.856,127

1,618,926

Total cash and cash equivalents $4,475,328

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.

25

WINN PARISH POLICE JURY Wi nnfield, Louisi ana Notes to the Basic Financial (Continued)

Statements

At December 31. 2008 deposits (collected bank the police jury has $4,818,747 in balances). These deposits are secured from risk by $811,083 of federal deposit insurance (GASB Category 1), and $4,007,664 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, 2008, all of collected bank balances were secured by either FDIC insurance or securities owned by the fiscal agent bank.

3. Receivables

The following is a summary of receivables at December 31, 2008

Class of Receivable General

Fund

Major Special Revenue Funds

Nonmajor Governmental

Funds Total

Taxes: Ad valorem Sales and use

Licenses and permits Intergovernmental revenues

Federal State

Other

Total

$215,771

261,256 528

$851,965 306,467

287,057 95,187

$477,554 $1,540,676

$50,205

8,699

$58,905

$1

$2

,067,736 306,467

337,263 356,443 9,226

,077,135

Substantially all receivables are considered to be fully collectible, and no allowance for any uncollectible is required.

4. Changes in Capital Assets

The following schedule presents changes in capital assets for the year ended December 31, 2008:

Land Buildings and improvements Equipment Vehicles and trucks Office furniture Library books

Total Capital Assets

Beginning Balance

$223,675 1.225,870 551,428 271,480 28,081

858,678

3,159,212

Addi tions Deletions

,113.001 70,370

162,179

345.551

($82,000)

(31,500)

(113,500)

Endi ng Balance

$223,675 1,225.870 582,429 341,850 28.081

989,357

3,391.262

26

(758,789)

(2,461,179)

$698,032

(86,175)

(188,204)

$157,347

25,200

107,200

($6,300)

(819,764)

(2,542,183)

$849,079

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

Beginning Ending Balance Addi tions Deletions Balance

Less - Accumulated Depreciation; Buildings and improvements ($1,102,594) ($8,597) ($1,111,191) Equipment (376,057) (54,661) $82,000 (348,718) Vehicles and trucks (198,328) (38,438) (236,766) Office furniture (25,411) (333) (25,744) Library books

Total Accumulated Depreciation

Net Capital Assets

A substantial portion of the capital assets are recorded at estimated historical cost.

5. Pension Plans

Substantially all employees of the Winn Parish Police Jury are members of the Parochial Employee's Retirement System of Louisiana (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 of 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 l, 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 contnbutions 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.

27

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

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 12.75 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 tne 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, 2008, 2007 and 2006, were $77,528. $71,707, and $66,679, 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, 2008, the outstanding balance is $36,240.

7. Long-Term Debt

The following is a summary of changes in long-term debt for the year ended December 31, 2008:

Section 8

Housing

Program

Beginning balance $41,240

Deductions (5,000)

Ending Balance $36,240

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.

28

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

9. Pending Litigation

At December 31, 2008, 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, 2008. 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.

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,

through December 31; 2009. and that the Company retains this employment and 2009, and continuin^ annual payroll leve 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 will be 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 jobs 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, 2008. 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.

29


Required Supplemental Information For the Year Ended December 31, 2008

REQUIRED SUPPLEMENTARY INFORMATION - PART II

Schedule 1

WINN PARISH POLICE JURY Winnfield, Louisi ana GOVERNMENTAL FUND - GENERAL FUND

Budgetary Comparison Schedule - Non-GAAP Basis For the Year Ended December 31. 2008

Resources (inflows)

Taxes Intergovernmental grants Fines, fees, forfeitures, and permits Use of money and property Operating transfers in

Total resources

ORIGINAL FINAL

ACTUAL (BUDGETARY BASIS)

VARIANCE WITH FINAL

BUDGET POSITIVE (NEGATIVE)

$209,872 1,199,482

58,500 20,400

1.488,254

$209,872 1.757,795 101,500 23.900 30,000

2, 123,067

$205,785 1.847,823 102,161 57.334 27,029

2,240,131

($4,087) 90.028

661 33,434 (2,971)

117.064

Charges to appropriations (outflows)

Current: General government: Legislative Judici al Elections Finance and administration

Public safety Health and welfare Economic development and assistance Debt service

Total charges to appropriations

EXCESS (Deficiency) OF APPROPRIATIONS

OVER CHARGES

BUDGETARY FUND BALANCES - BEGINNING

BUDGETARY FUND BALANCES - ENDING

134,812 478,530 40.973 189,455 338,300 41,489 9,720 6,000

1,239,279

248,975

1, 114.282

$1,363,257

128,126 455,080 43,599 184,343 377.063 77,876 76,780 6.000

203,194 416,439 41,532 130.137 509.106 20,567 135.422 5,500

1.348,867 1.461,897

774.200

1. 114.282

778,235

927,761

$1,888,482 $1,705,996

(75.068) 38,641 2,067 54,206

(132.043) 57,309 (58,642)

500

(113.030)

4.035

(186,521)

($182,486)

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

$778,235

(69,579) 56.665

$765,321

See independent auditor's report

32

Schedule 2

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

Budgetary Comparison Schedule - Non-GAAP Basis For the Year Ended December 31, 2008

ORIGINAL

$220,636 679,930 2,600

903,166

FINAL

$220,636 969,459 53,175

1.243,270

BASIS)

$216,267 971,364 54,860

1,242,491

(NEGATIVE)

($4,369) 1,905 1,685

(779)

VARIANCE WITH FINAL

ACTUAL BUDGET (BUDGETARY POSITIVE

ORIGINAL FINAL

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

Total resources


Current: Public works



OVERCHARGES (348,842) (589.488) (817,017) (127.529)

1,252,008

1.252,008

1.932,758

1,932,758

2,059,508

2,059,508

(126,750)

(126.750)

BUDGETARY FUND BALANCES - BEGINNING 1,516.945 1,516.845 1.472.799 (44.047)

BUDGETARY FUND BALANCES - ENDING $1,168,103 $827,357 $655,782 ($171,576)


Excess (Deficiency) of appropriations over charges per Schedule 2 ($817,017)

Net receivables (38.151) Net payables (9,574)

Excess (Deficiency) of revenues and other sources over expenditures and other uses per Statement E ($864,742)


33

Schedule 3

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

Budgetary Comparison Schedule - Non-GAAP Basis For the Year Ended December 31. 2008

VARIANCE WITH FINAL


ORIGINAL FINAL BASIS) (NEGATIVE)

Resources (inflows)

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

Total resources


Current: Health and welfare



OVER CHARGES

$172,000 18,000 25.000

215,000

$172,000 18,000 25,000

215,000

$168,944 18,242 24.172

211,358

($3,056) 242 (828)

(3,642)

135,800

135,800

79,200

1.252.667

$1,331,867

1

$1

125,500

125.500

89,500

252.667

342,167

---

1

$1

114.722

114,722

96,636

241,879

338.515

10,778

10,778

7,136

(10,788)

($3,652)


BUDGETARY FUND BALANCES - ENDING


Excess (Deficiency) of appropriations over charges per Schedule 3 $96,636

Net receivables 5,161 Net payables (56.707)

Excess (Deficiency) of revenues and other sources over expenditures and other uses per Statement E $45,091


34

Schedule 4

WINN PARISH POLICE JURY Winnfield. Loui siana GOVERNMENTAL FUND - LIBRARY FUND


Resources (inflows)

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

Total resources


Current: Cultures and recreation



OVER CHARGES


ORIGINAL

$447,000 70,245 48,400 30,000

595,645

165.848

1,260.704

FINAL

ACTUAL (BUDGETARY BASIS)

$447,000 70,245 49,600 28.000

$425,255 68,323 51,927 25,784

594,845 571.289

153.148

1,260,704

168.162

1.238,293

VARIANCE WITH FINAL

BUDGET POSITIVE (NEGATIVE)

($21,745) (1,922) 2,327 (2.216)

(23,556)

429,797

429.797

441,697

441,697

403,128

403.128

38,569

38.569

15.014

(22,411)

BUDGETARY FUND BALANCES - ENDING $1,426,552 $1,413,852 $1,406,455 ($7,398)


Excess (Deficiency) of appropriations over charges per Schedule 4

Net receivables Net payables

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

$168,162

(13.397) (18,303)

$136,462


35

Schedule 5

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


VARIANCE WITH FINAL


ORIGINAL FINAL

Resources (i nflows)

Taxes, licenses, and permits

Amounts available for appropriations


Current: General government:

Finance and administration 765,279 794.840 799.540 (4,700) Other 100 100 100 Public works 818,476 921,043 917.396 3.647

ORIGINAL

$1,768,448

1,768,448

FINAL

$1,896,750

1.896,750

BASIS)

$1,912,345

1.912.345

(NEGATIVE)

$15,595

15.595

Total charges to appropriations 1,583,855 1,715.983 1.716,936 (953)


OVERCHARGES 184.593 180,767 195,409 14.642

BUDGETARY FUND BALANCES - BEGINNING 830,768 830,768 882,046 51.278

BUDGETARY FUND BALANCES - ENDING $1,015,361 $1,011,535 $1,077,455 $65,920


Excess (Deficiency) of appropriations over charges per Schedule 5 $195,409

Net receivables (61,472) Net payables (213.175)

Excess (Deficiency) of revenues and other sources over expenditures and other uses per Statement E ($79,238)

See independent auditor's report.

36

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, 2008

Schedule 6

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

Combining Balance Sheet, December 31, 2008 )With Comparative Totals at December 31, 2007)

ASSETS

Cash and cash equivalents Receivables

TOTAL ASSETS

LIABILITIES AND FUND EaUITY

Liabilities-Accounts payable Interfund payables Deferred revenues

Total li abili ties

Fund Equity: Fund balances - unreserved

undesignated

Total Fund Equity

TOTAL LIABILITIES AND FUND EQUITY

CAPITAL SPECIAL PROJECTS 2008 2007 REVENUE FUND -FUNDS EDA/LCDBG TOTAL TOTAL

$90,866 $51,624 $142,490 $116,998 $8,699 50,206 58,905 4,820

$99,565 $101,830 $201,395 $121,818

$2,461 $50,206 $52,667 $1,794 46,892 46,892 30,658 33,977 51,624 85,601 61,147

$83,330 $101,830 185,160 93.599

16,235 16.235 28,219

16,235 NONE 16,235 28.219

$99,565 $101,830 $201,395 $121,818


Schedule 7

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

Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31, 2008 (With Comparative Totals for the Year Ended December 31, 2007)

REVENUES

Intergovernmental revenues: Federal funds State funds

Fines and forfeitures Use of money - interest earnings Mlscellaneous

Total revenues

EXPENDITURES

SPECIAL REVENUE FUNDS

$263,348

209,264 411

473,023

CAPITAL PROJECTS FUND -

EDA/LCDBG

$883,841 637.500

203,806

1,725,147

2008

TOTAL

$1,147,189 637,500 209,264

411 203,806

2,198,170

2007

TOTAL

$346,775

153,621 980

501,376

Current: General government - judicial 177,986 177,986 102,964 Health and welfare 263,759 263,759 263,300 Economic development and assistance 1,725,147 1,725,147 84,455

Total expenditures 441,745 1,725,147 2,166,891 450,719

EXCESS (Deficiency) OF REVENUES

OVER EXPENDITURES 31,279 NONE 31 .279 50,657

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


(43,263)

(43,263)

(11,985)

28.219

$16,235

NONE

NONE

NONE

NONE

(43,263)

(43,263)

(11.985)

28,219

$16,235

(28,219)

(28,219)

22,438

5.781

$28,219

39

WINN PARISH POLICE JURY Winnf1 eld, Loui si ana GOVERNMENTAL FUND TYPE - SPECIAL REVENUE FUNDS

Combining Balance Sheet, December 31, 2008 (With Comparative Totals at December 31. 2007)

Schedule 8

ASSETS

Cash and cash equivalents Receivables

TOTAL ASSETS

LIABILITIES AND FUND EQUITY

Llabititles: Accounts payable Interfund payables Deferred revenues

Total 11abi1i ties

Fund Equity: Fund balances - unreserved -

undesi gnated

Total Fund Equity

TOTAL LIABILITIES AND FUND EQUITY

2008 2007 CRIMINAL SECTION 8 •

COURT HOUSING TOTAL TOTAL

$54,434 $36,432 $90,866 $116,998 8,693 6 8,699 4,820

$63,127 $36,438 $99,565 $121,818

$2,461 $2,461 $1,794 $46,892 46,892 30,658

33.977 33,977 61,147

46,892 36,438 83,330 93.599

16,235 16,235 28,219

16,235 NONE 16,235 28,219

$63,127 $36,438 $99,565 $121,818


40

Schedule 9

WINN PARISH POLICE JURY Winnf1 eld. Loui si ana GOVERNMENTAL FUND TYPE - SPECIAL REVENUE FUNDS

Combining Schedule of Revenues, Expenditures, and Changes in Fund Balances For the Year Ended December 31. 2008 (With Comparative Totals for the Year Ended December 31, 2007)

2008 2007 CRIMINAL SECTION 8 • COURT HOUSING TOTAL TOTAL

REVENUES

Intergovernmental revenues -federal funds $263,348 $263,348 $262,320

Fines and forfeitures $209,264 209,264 153,621 Use of money - interest earmngs 411 411 980

Total revenues 209,264 263,759 473.023 416,921

EXPENDITURES

Current: General government - judicial 177,986 177,986 102,964 Health and welfare 263,759 263,759 263,300

Total expenditures 177,986 263,759 441,745 366,264

EXCESS (Deficiency) OF REVENUES

OVER EXPENDITURES 31,279 NONE 31,279 50,657

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


(43,263)

(43,263) NONE

(43,263)

(43,263)

(28,219)

(28,219)

(11,985)

28,219

$16,235

NONE

NONE

NONE

(11.985)

28.219

$16,235

22.438

5.781

$28,219

41

WINN PARISH POLICE JURY

Winnfield, Louisi ana

SUPPLEMENTAL INFORMATION SCHEDULES

For the Year Ended December 31, 2001

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 for performing the duties of their office. The president receives an additional $100 a month for performing the additional duties.

Schedule 10

WINN PARISH POLICE JURY Wi nnfi eld, Louisi ana

SUPPLEMENTAL INFORMATION SCHEDULE Compensation Paid Police Jurors

For the Year Ended December 31, 2008

Carpenter, Deionne C. $10,800

Evans, Phillip 10,402

Flowers, Samuel E. 378

Garrett, John E. 378

Hubbard, Lowell V. 378

Hutto, Robert L. 419

Lasyone, Charles E. 378

Leeper, Doris 10,800

HcFarland, Jack (President) 11,581

Miles, Kirk 10,402

Sanders, Dewayne 10,402

Shelton, David 10.402


Total $76,719

43

OTHER REPORTS REaUIRED BY

GOVERNMENT AUDITING STANDARDS

The following pages contain reports on internal control and compliance with laws and regulations required by Government Aud i t i n g Standards, issued by the Comptroller General of the United States.

HERBIE W . WAY CERTIFIED PUBUC ACCOUNTANT

55 Terra Avenue Alexandria. Louisiana 71303

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

REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER HATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH

GOVERNMENT AUDITING STANDARDS

WINN PARISH POLICE JURY Winnfield. Loui si ana

I have audited the financial statements of Winn Parish Police Jury, primary government, as of and for the year ended December 31, 2008, and have issued my report thereon dated June 26, 2009. 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 t a n d a r d s , 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, but 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 significant oeficiency 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 reliably in accordance with generally accepted accounting principles such that there is more than a remote likelihood that a misstatement of the entity's financial statements that is more than inconsequential will not be prevented or detected by the entity's internal control.

A material weakness is a significant deficiency, or combination of significant deficiencies, that results in more than a remote likelihood that a material misstatement of the financial statements 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.

45

WINN PARISH POLICE JURY Winnfield, Louisiana GAO Report (Continued)

Compliance and Other Matters

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 compliance with certain provisions 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 Audit ing Standards.

General

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

Herbie W. Way Herbie W. Way Alexandria, Louisi ana June 26, 2009

46

OTHER REPORTS REaUIRED 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, A u d i t s o f S t a t e s , L o c a l Governments, and Non-pro f i t Organizat ions, the Single Aud i t Act, and the Louisiana Governmental A u d i t Guide, issued by the Society of Louisiana Certified Public Accountants and the Louisiana Legislative Auditor.


55 Terra Avenue Alexandria, LA 71303

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

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 siana

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 Compliance Supplement that are applicable to each of its major federal programs for the year ended December 31, 2008. 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 regulrements 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.

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. 2008.

48

WINN PARISH POLICE JURY Winnfield, Louisiana A-133 Report (Continued)

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 audi ting procedures for the purpose of

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 defi ciencies 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.

Herbie W. Way Herbie W. Way Alexandria, Louisi ana June 26, 2009

49


Schedule of Expenditures of Federal Awards For the Year Ended December 31, 2008

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Schedule 12


55 Terra Avenue Alexandria, LA 71303

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

SCHEDULE OF FINDINGS AND aUESTIONED COSTS

WINN PARISH POLICE JURY

Winnfield, Louisi ana

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

ma ten al weakness? No

Noncompllance 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

CFDA No. 14,228 - Community Development Block Grant has been assessed as a major program.

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

Auditee qualified as low risk auditee? Yes

54

Schedule 12

WINN PARISH POLICE JURY Wi nnfield, Louisi 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 (Questioned Costs

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

Herbie W. Way Herbie W. Way Alexandria, Louisiana June 26, 2009

55

Schedule 13

WINN PARISH POLICE JURY Winnfield, Loui siana Schedule of Prior Year Audit Findings For the Year Ended December 31, 2007

The were no audit findings reported a follow-up is not required.

for the year ended December 31, 2007, accordingly

56

^55^ - app.lla.state.la.us...management's discussion and analysis (mosra) december 31,2008...

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