Ascension Parish Government
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PARISH OF ASCENSION LOUISIANA COMPREHENSIVE ANNUAL FINANCIAL REPORT FOR FISCAL YEAR ENDED DECEMBER 31, 2016 COMPREHENSIVE ANNUAL FINANCIAL REPORT PARISH OF ASCENSION DONALDSONVILLE, LOUISIANA For the fiscal year ended December 31, 2016 Prepared by Finance Department Gwen LeBlanc, Chief Financial Officer PARISH OF ASCENSION COMPREHENSIVE ANNUAL FINANCIAL STATEMENTS TABLE OF CONTENTS December 31, 2016 Exhibit Page INTRODUCTORY SECTION Letter of Transmittal…………………………………………………………………………………...viii Certificate of Achievement in Excellence in Financial Reporting…………………………………......xv Principal Officials………………….......................................................................................................xvi Organizational Charts………………………………………………………………………………….xvii FINANCIAL SECTION Independent Auditors' Report .......................................................................................................... 1 Management’s Discussion and Analysis ........................................................................................... 5 Basic Financial Statements: Government-wide Financial Statements: Statement of Net Position ................................................................................................. A 21 Statement of Activities ..................................................................................................... A-1 22 Fund Financial Statements: Governmental Funds: Balance Sheet ............................................................................................................... A-2 24 Reconciliation of the Governmental Funds Balance Sheet to the Statement of Net Position .................................................................... A-3 25 Statement of Revenues, Expenditures, and Changes in Fund Balances ..................................................................................................... A-4 26 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balances of Governmental Funds to the Statement of Activities .................................................................................. A-5 27 Proprietary Funds: Statement of Net Position ............................................................................................ A-6 28 Statement of Revenues, Expenses, and Changes in Net Position ......................................................................................................... A-7 29 Statement of Cash Flows ............................................................................................. A-8 30 i TABLE OF CONTENTS (Continued) Exhibit Page Basic Financial Statements (Continued): Discretely Presented Component Units: Governmental: Combining Statement of Net Position ......................................................................... A-9 32 Combining Statement of Activities .............................................................................. A-10 36 Business-Type: Combining Statement of Net Position ......................................................................... A-11 40 Combining Statement of Activities .............................................................................. A-12 41 Notes to Financial Statements ............................................................................................... A-13 43 Required Supplementary Information: Major Fund Budgetary Comparison Schedules: General Fund: Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual .......................................................................... B 101 East Ascension Drainage Fund: Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual .......................................................................... B-1 103 Notes to Required Supplementary Information ..................................................................... B-2 105 Schedule of Funding Progress - Other Postemployment Benefits Plan ................................ B-3 106 Schedule of Proportionate Share of Net Pension Liability .................................................. ..B-4 107 Schedule of Pension Contributions ..................................................................................... ..B-5 108 Notes to Proportionate Share of Net Pension Liability and Schedule of Pension Contributions ...................................................................... ..B-6 109 Combining and Individual Fund Statements and Schedules: General Fund and Nonmajor Governmental Funds: Combining Balance Sheet - Nonmajor Governmental Funds .......................................... C 118 Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonmajor Governmental Funds ..................................... C-1 119 General Fund: Schedule of Departmental Expenditures - Budget and Actual ................................................................................................... C-2 120 Nonmajor Special Revenue Funds: Combining Balance Sheet - Nonmajor Special Revenue Funds ...................................... D 123 Combining Balance Sheet - Road Lighting Districts ....................................................... D-1 126 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Nonmajor Special Revenue Funds ................................. D-2 129 Combining Statement of Revenues, Expenditures and Changes in Fund Balances - Road Lighting Districts ................................................................. D-3 132 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Road and Bridge Fund ................................................ D-4 134 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - West Ascension Drainage Fund ........................................................................................................ D-5 135 ii TABLE OF CONTENTS (Continued) Exhibit Page Combining and Individual Fund Statements and Schedules (Continued): Nonmajor Special Revenue Funds (Continued): Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Health Unit Fund ........................................................ D-6 136 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Mental Health Center Fund .................................................................................... D-7 137 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Fire Protection District No. 1 Fund ......................................................................... D-8 138 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Fire Protection District No. 2 Fund ......................................................................... D-9 139 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Fire Protection District No. 3 Fund ........................................................................ D-10 140 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Road Lighting District No. 1 Fund ......................................................................... D-11 141 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Road Lighting District No. 2 Fund ......................................................................... D-12 142 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Road Lighting District No. 3 Fund ......................................................................... D-13 143 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Road Lighting District No. 4 Fund ......................................................................... D-14 144 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Road Lighting District No. 5 Fund ......................................................................... D-15 145 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Road Lighting District No. 6 Fund ......................................................................... D-16 146 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Road Lighting District No. 7 Fund ........................................................................ D-17 147 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Law Officers' Court Fund ....................................................................................... D-18 148 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Council on Aging Fund ........................................................................................... D-19 149 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Judicial District Families in Need of Services (FINS) Fund .................................. D-20 150 iii TABLE OF CONTENTS (Continued) Exhibit Page Combining And Individual Fund Statements (continued): Nonmajor Special Revenue Funds (continued): Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - Ascension Parish Library Fund ............................................................................... D-21 151 Schedule of Revenues, Expenditures and Changes in Fund Balance - Budget and Actual - FEMA - Repetitive Loss Reduction Fund .............................................................