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COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR
CANKTON. LOUISIANA ANNUAL FINANCIAl REPORT
FOR THE YEAR ENDED DECEMBER 31.2011
Release Date.
T A B L E O F C O N T E N T S
PAGE
Independent Accountant's Compilation Report 1
Basic Financial Statements
Go^mment*wlde Financial Statements Statement of Net Assets 2 Statement of Actratles 3
Fund Financial Statements Balance Sheet - Governmental Fund 4 Reconciliation ofthe Governmental Funcfs Balance Sheet
to the Stat^nent of Net Assets 5 Statements of Revenues, Expenditures, and Charge in Fund Balance 6 Reconciliation of the Statements of Revenues, Expenditures,
and Change In Fund Balance to the Statement of Activities 7
Notes to Uie Financial Stat&nents 8-14
l^quiPBd Supplementaiy Infomnation Statement of Revenues and Expenditures
Budget and Actual (Cash Basis) - General Fund 15
Chizai S. Fomenoi. CPA James L, Nicholson* Jn, CPA G. Kannelh Pavy, If, CPA Midtael A. Roy, CPA Lisa TrouiDe Manuel. CPA Dana D. Quebedeaux. CPA JOHN S. DOWLING 8E COMPANY
A CORPORATION OF CERTIRED PUBUC ACCOUNTANTS
1 John S. Dowling, CPA
1904-1984 ' John Newton Stout, CPA
1d3$*2005
Retired
Harord Dupre, CPA 1996
Owtgtrt Ledoux, CPA 1998
Joel Landos, Jr., CPA 2003
Russell J. Stelty, CPA 2005
INDEPENDENT ACCOUNTANTS COMPILATION REPORT
The Board of Commissioners Coulee Croche Fire Protection District No. Four Cankton, Louisiana
We have compiled the aooompanying financial statements of the governmental activities and the aggregate, remaining fund Infomiation of Coulee Croche Fire Protection District No. Four, a component unit of the Village of Cankton, as of and for the year ended Decemt)er 31. 2011 vi^lch collectively comprise the District's basic financial statements as listed in the table of contents. We have not audited or revlevired the accompanying financial staten:ients and, aooordingly, do not express an opinion or provide any assurance about whether the financial statenients are in accordance with the accounting principles generally accepted in the United States of America.
The management of Coulee Croche Fire Protection District No. Four is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America and for designing, implementing, and maintaining internal control relevant to the preparation and fair presentatton of the financial statements.
Our responsibility is to conduct the compilation in accordance vtrith the Statennents on Standards for Accounting and Review Services issued by the Anrterican Institute of Certified Public Accountants. The objective of a oomptlation is to assist the management in presenting financial information in the form of financial statements without undertaking to obtain or provide any assurance that there are no material modiftcations that should be made to the financial statements.
The budgetary comparison infomiation on page 15 is presented for the purpose of additnnal analysis. Such infbmnation. although not a required part of the basic financial statentents, is required by the Governmental Accounting Standards Board who considers it to be an essential part of financial reporting and for placing the basic financial statements in an appropriate operational, economic, or historical context. The supplementary information has been compiled from information that is the representation of management. W^ have not audited or reviewed the supplementary information and accordingly, we do not express an opinion or provide any assurance on such supplementary information.
Management has not presented the management's discussion and analysis infbrmatbn that the Governmental AcoounUng Standards Board has determined is required supplement, although not required to be a part of, the basic financial statements.
He 6v> 5 O o u i ^ x x ^ C o OpeiDusas. Louisiana March 21,2012
p. 0. Box 1549 47661-49 North Service Road Opetousas, Louisiana 70571-t$49 Telephone 337'94$-464d Tefefax 337'946-6109
COULEE CROCHE FIRE PROTECTION DISTRICT NO FOUR CANKTON. LOUISIANA
STATEMENT OF NET ASSETS DECEMBER 31. 2011
ASSETS
GOVERNMENTAL ACTtVmES
Cash Certificates of deposit Taxes receivable (net) Capital assets (net)
$ 2J62 41.271 23,304 70.618
Total assets 137,945
LIABILITIES
NET ASSETS Investment in general fixed
assets, net of related debt Unrestricted
70.616 67.327
Total net assets 137.945
See accompanying notes and independent encountant's compilation report.
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31. 2011
NET(EXPENSES) REVENUES AND CHANGES IN NET ASSETS
FUNCTIONS/PROGRAMS
Governmental Activities General govemment
•
E>^ENSES
$ 41,897
General Revenues lntergo>emmental Insurance Interest
Total qenetal reveneues
Change in net assets
Net assets - January 1, 2011
GOVERNMENTAL
Net assets - December 31, 2011
ACTTVflES
$ (41.897)
22,206 10,592
236 33.034
(8,863)
146.808
137.945
See accompanying notes and ind^)endent accountants compilation report.
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
BALANCE SHEET - GOVERNMEI^AL FUND DECEMBER 31. 2011
ASSETS
Cash Certificates of deposit Taxes receivable Less allowance for doubtful
accounts
Total assets
LiftBILfTIES AND FUND BALANCE
LIABiLrnES
FUND BALANCE
Fund balance Unassigned
Total fiind balance
Total liabilities and fund balance
GOVERNMENTAL FUNDTYPE GENERAL
$ 2.752 41,271 25.418
(2,114)
67,327
$ 67,327 67,327
67.327
See accc^panying notes and independent accountant's compilation report.
COULEE CROCHE FIRE PROTECTION DISTRICT ^O. FOUR CANKTON. LOUISIANA
RECONCILIATION OF THE GOVERMENTAL FUND'S BALANCE SHEET TO THE STATEMENT OF NET ASSETS
DECEMBER 31. 2011
Total fiind balance for governmental fiinds
at December 31. 2011 $ 67,327
Cost of capital assets at December 31, 2011 S 221.113
Less: Accumulated depreciation (150,495) 70.618
Net assets of governmental activities at December 31,2011 137,945
See accompanying notes and independent accountant's compilation report.
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
STATEMENT OF REVENUES. EXPENDITURES. AND CHANGE IN FUND BALANCE FOR THE YEAR ENDED DECEMBER 31. 2011
REVENUES Taxes
Property taxes $22,206 Intergovsmmental
Fire insurance tax 10,592 Interest
Interest earned on property taxes 73 Interest earned on checking 62 Interest eamed on CD 101
Total revenues 33.034
EXPENPrrURES Public safi^y
Current operating Accounting 930 Gas. oil. repairs, and maintenance 10,670 insurance 8,563 Miscellaneous 200 Supplies 11.405 Telephone 2,201 Lease 10
Capital outlay Equipment 11,897
Total expenditures 45,876
NET CHANGE IN FUND BALANCE (12,842)
FUND BALANCE, beoinninq of year 80.169
FUND BALANCE, end of vear 67,327 \
See accompanying notes and independent accountant's compilation report.
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
RECONCILIATION OF THE STATEMENT OF REVENUES. EXPENDITURES. AND CHANGE IN FUND BALANCE
TO THE STATEMENT OF ACTIVITIES FOR THE YEAR ENDED DECEMBER 31. 2011
Total net chartge in fund t^alance for the year ended December 31, 2011 per Statement of Revenues. Expenditures and Oiang^ in Fund Balance $(12,842)
Capital Outlay which is considered expenditures on the Statement of Revenues, Expenditures and Change in Fund Balance $ 11,897
Depreciation expense for the year ended December 31, 2011 (7,918) 3.979
Change in net assets for the year ended December 31. 2011 per Statement of Activities (8.863)
See accompanying notes and ind^>endent accountant's compilation report.
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31. 2011
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
The aooompanying component unit financial statements of the Coulee Croche Fire Protection District No. Four have been prepared in conformity with generally accepted accounting principles (GAAP) as applied to governmental units. The Governir^ntal Accounting StandanJs Board (GASB) is the accepted standards-setting body for establishing governmental accounting and financial reporting principles.
A. REPORTING ENTITY
As the governing auttiority of the Village, for reporting purposes, the Village of Cankton, Louisiana is tiie financial reporting entity. The financial reporting entity consists of (a) ttie primary government, (b) organizations fbr which the primary government is financially accountable, and (c) otiier organizations for which nature and significance of tiieir relationship with tiie primary government are such tiiat exclusion would cause the reporting entit/s financial statenients to be misleading or incomplete.
Govemrrtental Accounting Standards Board Statement No. 14 established criteria for determining which component units should be considered part of the Village for financial reporting purposes. The basic criterion for including a potential component unit witiiin tiie reporting entity is financial accountaUlity. The GASB has set fbrtt) critena to be considered in determining financial accountability. This criteria includes:
1. Appointing a voting majority of an organization's governing body, and
a. The ability of tiie Village to impose its will on that organization and/or
b. The potential fbr tiie organization to pn^vide specific financial benefits to or impose specific finandal burdens on the Village.
2. Organizations for which the Village does not appoint a voting majority but are fiscally dependent on the Village.
3. Organizations for which the reporting entity financial statements would be misleading if data of the organization is not included because of tiie nature or significance of tiie relationship.
The Coulee Croche Fire Protectton District No. Four consists of five commissioners. Tvvo of the commissioners are appointed by tiie Parish Government and anotiier two are appointed by the Village of Cankton. The fifth commissioner Is selected by the other four members.
Coulee Croche Fire Protection District No. Four leases land from ttie Village of Cankton under a 99 year lease fbr $10 per year Because the District receives a reimbursement from the Village of Cankton. leases land from tiie Village and the Village appoints two commissioners, tiie District is considered to be a component unit of the Village of Cankton. tiie financial reporting entity. The accompanying financial statements present information only on tiie funds maintained by the District and do not present infomiation on tiie Village of Cankton, tiie general government services provided by that government unit, or the otiier governmental units that comprise tiie financial reporting entity.
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31. 2011
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
B. BASIS OF PRESENTATION
Government-wide Rnancial Statements fGWFSV The Statement of Net Assets and tiie Statement of Activities display infomnaition on all of the nonfidudary activities of Coulee Croche Fire Protection District No. Four. They include all funds of the reporting entity. For the most part, tiie effect of interfund activity has been removed from tiiese statements. Governmental activities, which normally are supported by taxes and intergovernmental revenues, are reported separately from business-type activities, which rely to a significant extent on fees and charges for support. Fiduciary funds are not included in the GWFS.
The Statement of Activities demonstrates the degree to which tiie direct expenses of a given fiinctbn or segment are offeet by program revenues. Direct expenses are Uiose that are speclficaity associated witii a progranfi or function and, ttierefore, are clearly identifiable to a particular fijnction. Program revenues include (a) fees and charges paid by the redpients of goods or services offered by the programs, and (b) grants and contributions that are restilcted to meeting the operational or capital requirements of a particular program. Revenues tiiat are not classified as program revenues, induding all tajoes, are presented as general revenues.
Fund Finandal Statements. Coulee Croche Fire Protection District No. Four uses funds to report on its financial position and the results of Its operations. A fund is an Independent fiscal and accounting entity witti a separate set of self-balandng acoounte that comprise its assets, liabilities, fund equity, revenues, and expenditures, or expenses, as appropriate. Government resources are allocated to and accounted for in individual funds based upon the purposes for which tiiey are to be spent and the means by which spending activities are controlled. The fund presented in the finandal statements te described as follows:
Governmental Fund
General Fund - The General Fund is the general operating fund. It is used to account for ail finandal resources.
C. MEASUREMENT FOCUS/BASIS OF ACCOUNTING
Measurement focus is a tenn used to describe "which" ti^nsactions are recorded within the varknis finandal statements. Basis of accounting refers to "when" transactions are recorded regardless of the measurement focus applied.
Measurement Focus
On tiie govemment-wide Statement of Net Assets and ttie Statement of Activities, tiie governmental activities are presented using tiie economic resources measurement focus.
In the fijnd finandal statements, the "current finandal resources* measurement focus or ttie "economic resources" measurement focus is used as appropriate:
a. The fund financial statements utilize a 'current financial resources* measurement focus. Only current finandal assets and liabilities are generally included on Uieir balance sheets. Their operating statements present sources and uses of available spendable finandal resources during a given period. These funds use fijnd balance as tiieir measure of available spendable financial resources at the end ofthe pericKi.
10
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
NOTES TO FfNANClAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31. 2011
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
C. MEASUREMENT FOCUS/BASIS OF ACCOUNTING - Continued
Measurement Focus - Continued
b. The govemment-wide finandal statements utilize an "economic resources* measurement focus. The accounting objective of this measurement focus is the determinatton of operating income, changes in net assets and financial position. All assets and liabilities (whetiier current or noncunent) assodated witii their activities are reported.
Basis of Accounting
In the govemment-wide Statement of Net Assets and Statement of Activities, the governmental activities are presented uaing tiie accnjal basis of accounting. Under tiie accnial basis of accounting, revenues are recognized when eamed and expenses are recorded when tiie liability is incurred or economic asset used. Revenues, expenses, gains, tosses, assets, and liabilities resulting from exchange and exdiange-tike transactions are recognized when the exchange takes place.
Governmental fund finandal statements are reported using the current financial resources measurement focus and the modified accrual basis of accounting. Revenues are recognized as soon as they are both measurable and available. Revenues are considered to be available when they are cdlectible witiiin the current perk)d or soon enough thereafter to pay liabilities of tiie current period. For ttiis purpose, tiie government considers revenues to be available if they are cotleded witiiin 60 days of tiie end of the current fiscal pertod. Expenditures (induding capital outiay) generally are recorded when a liability is incurred, as under accmal accounting.
D. REVENUES. EXPENDITURES. AND EXPENSES
Expenditures/Expenses
In tiie govemment-wide finandal statements, expenses are dassified by fiinction fbr the governmental activities.
In the fund financial statem^its, expenditures are classified as follows:
Governmental Fund - By Character
In the fund financial statements, governmental funds report expenditures of finandal resources:
E- CASH AND INVESTMENTS
Cash and Investments are recorded at cost, which approximates market Louisiana statutes authorize the Distrtet to invest In United States bonds, treasury notes or certificates, time certificates of deposit in state and national banks, or any otiier federally insured investment.
F. RECEIVABLES
In tiie govemment-wide and fiind finandal statements, receivables consist of all revenues earned at year-end and not yet received. Allowances for uncollectible accounts receivable are based upon historical trends.
11
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31. 2011
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
G. CAPITAL ASSETS
Capital assets (induding Infrastructure assets), which constitute assets of tiie General Fund, are recorded at cost and depredation is computed under the straight-line method. All fire hydrants are capitalized by the Village of Cankton. The sen/ice lives by type of asset are as follows:
Equipment 7-10 years Furniture 7*10 years
Construction period interest is capitalized if material amounts of interest resulting from borrowings in tiie «}urse of the construction of fixed assets is incun^. No interest was capitalized for the year ended December 31,2011.
H. BUDGETARY ACCOUNTING
Annually, tiie Fire District prepares and adopts a budget for ttie General Fund. Formal budget integration is not employed as a part of tiie accounting system; however, routine budget comparisons are made prior to expending fiinds. Budgets are prepared on a cash basis of accounting, and appropriations lapse at year-end. The budgeted amounts of tiie General Fund in tiie accompanying financial statements are from tiie crtginat and amended budget which was adopted.
I. EQUITY CLASSIFICATION
In ttie govemment-wlde statements, equity is dassified as net assets and displayed in tiiree components:
1 Invested in caoital assets, net of related debt - Con»sts of capital assets induding restricted capital assets, net of accumulated depreciation and reduced by the outstanding balmices of any bonds, mortgages, notes, or otiier borrowing titat are attributable to the acquisition, constiuction, or improvement of those assets.
2. Restricted net assets - Consist of net assets witii constraints placed on tiie use eitiier by (1) external groups, sudi as creditors, grantors, contributors, or laws or regulations of otiier governments; or (2) law tiirough constitutional provisions or enabling legislation,
3. Unrestricted net assets - All other net assets that do not meet tiie definitk)n of ''restricted* or "invested in capital assets, net of related debt."
In the fund finandal statements, governmental fijnds report aggregate amounts for five classifications of fund balances based on tiie constraints Imposed on ttie use of tiiese resources. The nonspendable fund balance dassificatton indudes amounts ttiat cannot be spent because ttiey are eittier (a) not in spendable form - prepaid items or inventories; or (b) legally or contt-actually required to be maintained intact.
The spendable portion of the ftind balance comprises the remaining four classificatkms; restricted, committed, assigned and unassigned.
t> Restricted fund balance - This dassificatton reflects the constraints imposed on resources eitiier (a) externally by creditore, grantors, oontiibutors. or laws or regulations of otiier governments; or (b) imposed by law tiirough constitutional provisions for enabling legislation.
12
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31. 2011
NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Continued
I. EQUITY CLASSIFICATION - Continued
2. Committed fund balance - These amounts can only be used for spedfic purposes pursuant to constraints Imposed by formal resolutions or ordinances of tiie Board- tiie government's highest level of dedsion making authority. Those committed amounts cannot be used for any other purpose unless the judge removes the specified use by taking the same ty(% of action imposing the commitment This classification also includes contractual obligations to the extent that existing resources in the fund have been specifically committed for use in satisfying tiiose conb-actual requirements.
3. Assigned fund balance - This classification reflects tite amounts const^ined by tiie Boarvj's Intent* to be used for spedfic purposes, but are neitiier restricted nor committed. The Board has ttie auttiorHy to assign amounts to be used for spedfic purposes. Assigned fund balances Indude all remaining amounts (except negative balances) tiiat are reported in governmental funds, ottier ttian ttie General Fund, that are not classified as nonspendable and are neittier restilcted nor committed.
4. Unassigned fund balance - This fund balance is the residual dassificatton for the General Fund. It is also used to report negative fund balances in ottier governmental fonds.
When botii restricted and unrestricted resources are available for use. it is ttie Board's polk:y to use externally restricted resources first, then unrestricted resources - committed, assigned and unassigned - in order as needed.
J. BUDGETARY ACCOUNTING
The revenues and expenditures shown on Page 6 are recondled with ttie amounts reflected on the budget comparison on Pages 15 as follows:
2011
Page 6 Revenues $33,034 Add: Property tax received 19,923 Less: Current year revenue - page 6 (22,206)
Page 15 Revenues 30,751
Page 6 Expenditures
Page IS Expenditures
ENCUMBRANCES
The District does not employ the encumbrance system of accounting.
ESTIMATES
The preparation of financial statements in conformity witii accounting prindples generally accepted in ttie United States of America require management to make estimates and assumptions tiiat affect the reported amounts of assets and liabilities and disdosure of contingent assets and liabilities at tiie date of the finandal statements and tiie reported amounts of revenue, expenditures, and expenses during the reporting period. Actual results couki difl^rfi^m tiiose estintatos.
13
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31. 2011
NOTE 2 - CASH AND INVESTMENTS
At Decemt>er 31. 2011, the carrying amounts and bank balances of cash in an interest-bearing cheddng account, respectively, were $ 2,752 and $3,069. The carrying amount and bank balance of investments were $41,271. The bank balances were covered by federal depository insurance.
NOTE 3- CHANGES IN GENERAL FIXED ASSETS
A summary of changes i
Buikfingsand Improvements
Equipment and furniture
Total
n general fixed assets foltows:
Less accumulated depreciation Buildings and
improvements Equipment and
furniture Total
Capital assets, net
Balance January 1,
2011
S 4.954
229,262
234.216
(4.325)
(163,252) (167,577)
66,639
Additions
$
11.897
11.897
(48)
(7.670) (7,918)
3.979
Deductions
$
(25.000)
(25.000)
-
26,000 25.000
•
Balance December 31,
2011
$ 4.954
216,159
221,113
(4.373)
(146.122) (150,495)
70,618
N0TE4- AD VALOREM TAXES
The Dislrtaf s ad valorem tax is collected by an intermediary government and remitted on a montiily basis. The intennediary government maintains the tax roll for ad vakjrem taxes for ttie DIstrtet. The District levied a tax of 2.71 mills for ttie year 2011, approved by ttie voters at an election on October 4,2008.
The Distiicfs ad valorem tax, levied for tiie calendar year, is due on or before December 31 and becomes delinquent on January 1. A tax sale is usually heW by the Sheriff each year in June or July.
Ad valorem taxes receivable at December 31,2011 ui/as as follows:
2011
Taxes Per Tax Roll
$26,268
Retirement Contributions
$870
Receipts November and
December Estimated
Uncollectiable Net Taxes Receivable
$ - $2,114 $23,304
The estimated allovranoe for uncollectible ad valorem tax is based on prior years' experience.
NOTES- PER DIEM
Members of ttie governing board are not paid compensation or per diem.
14
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
NOTES TO FINANCIAL STATEMENTS FOR THE YEAR ENDED DECEMBER 31. 2011
N0TE6- FUND BALANCE
For ttie year ended December 31, 2011, Coulee Croche Fire Protection Distinct No. Four did not have a defidt fund balance and the fund balance was unassigned.
NOTE 7- COST-SHARING AGREEMENT
On November 7, 2000 tiie Board entered into an agreement witii ttie Village of Cankton and ttie Cankton Volunteer Fire Department to share tiie cost equally of all vehicles used in the conticl of fires wittiin the Fire District These vehteles consist of the two pumper titJCks owned by Coulee Croche Fire Protection Distilct No. Four. The costs include all repairs, operating costs, maintenance and insurance for said vehicles.
It was further resolved that ttie Coulee Croche Fire Protection District No. Four will pay ttie monthly bills for the operation, ete., of these vehides. The two otiier entities will reimburse ttieir one-tiiird share once a year on or about October 31, upon tiie submisston of a stetement from the Disti-ict of tiie expenses for ttie year,
NOTE 8 - OTHER POST - EMPLOYMENT BENEFITS
Coulee Croche Fire Protection District No. Four does not provide any post-employment benefits to retirees otiier ttian pension and ttierefore is not required to report under GASB Statement No. 45, Aocountino and Financial Reoortina fav Employers for Post-emolovment Benefits Other Than Pensions.
N0TE9- SUBSEQUENT EVENTS
Subsequent events were evaluated tiirough March 21, 2011, which is the date the finandal statements were available to be issued. As of March 21,2011 ttiere were no subsequent events noted.
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR CANKTON. LOUISIANA
STATEMEr^ OF REVENUES. EXPENDITURES BUDGET AND ACTUAL fCASH BASIS^ - GENERAL FUND
FOR THE YEAR ENDED DECEMBER 31. 2011
15
REVENUES Taxes
Piopeityt^es Intergovernmental
Rieinsuancetax interest
hterest earned on property taxes Interest eamed on checking Merest ^ m e d on CD
Total revenues
E)PENDrTURES Public safety
Cum^ opeiating Accounting Gas, d l , repairs, and maintenanoe Insuance Supplies Telephone Utilities
Miscdianeous Capitat outlay
Eqiipment Total expenditures
NETCHANGE IN FUND BALANCE
ORIGINAL
$24,750
11,500
400
36,650
GENERAL FUND
FINAL
S 15.143
10,538
261
25.942
ACTUAL
$19,923
10,592
73 62
101 30.751
VARIANCE FAVORABLE
(UNFAVORABLE)
$ 4,780
54
(188) 62
101 4.B09
975 6.500 9.000
400 1.600
96 10
200
2.000 20.781
15.669
930 10.719 6,750
86 2,201
96 10
104
23,216 44.112
(18.170)
930 10.670 8.563
11,405 2.201
-10
200
11.897 45,876
(15,125)
49 (1.813)
(11.319)
96
(96)
11.319 (1.764)
3.045
Affidavit and Revenue Certification
COULEE CROCHE FIRE PROTECTION DISTRICT NO. FOUR ENTITY NAME
ST LANDRY PARISH
CANKTON. LOUISIANA
ANNUAL SWORN FINANCIAL STATEMENTS AND CERTIFICATION OF REVENUES $50,000 OR LESS (if applicable)
The annual sworn financial statement are required by Louisiana Revised Statute 24:514 to t>e filed with the Legislative Auditor within 90 days after the close ofthe fiscal year. If applicable, the certification of revenues $50,000 or less is required by Louisiana Revised Statute 24:513(l)(1)(c)(i). (The threshold is $200,000 for Justices of the Peace and Constables,)
»»*»*»«*****»•***•***»»*»»*»»»»* * * • » * • * * * * ' * * * * * * * *» in i irtminnniiniiitimmminnrt***** • * *»< * * * >*»***»****<
Personally came and appeared before the undersigned authority, ELMO BROUSSARD. JR (name), who, duly sworn, deposes and says that the financial statements herewith given present fairly the finandal position of COULEE CROCHE FIRE PROTECTION D»STRICT NO. FQUR(entitv name) as of DECEMBER 31.2011. and the results of operations for the year then ended, in accordance with the basis of accounting described within the accompanying financial statements.
(Complete if applicable) In addition, ELMO BROUSSARD. JR. (name), who. duly sworn, deposes and says that COULEE CROCHE FIRE PROTECTION DISTRICT NO, FOURfentitv name) received $50,000 or less in revenues and other sources for the year ended DECEMBER 31.2011. and accordingly, is not required to have an audit for the previously mentioned year.
Signature
Swom to and subscribed before me this j f l day of hMl({r i 20i^.
Officer Name ELMO BROUSSARD. JR
Title SECRETARY/ TREASURER ^
Address 628 MAIN STREET-
CANKTON. LOUISIANA 70584
Telephone No. 337-668^373
Fax No. NONE