St. John the Baptist Parish Council Laplace, Louisiana

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ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA

COMPREHENSIVE ANNUAL FINANCIAL REPORT

Year Ended December 31,2009

Underprovisions of state iaw, this report is a public 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, where appropriate, at the office of the parish clerk of court.

Release Date

Submitted by: ' Department of Finance Patrick T.McTopy Parish Financial Adrisor INTRODUCTORY SECTION CnnS PAGE INTENTIONALLY LEFT BLANK) ST. JOHN TBDE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA COMPREHENSIVE ANNUAL FINANCIAL REPORT As of and for the Year Ended December 31,2009

TABLE OF CONTENTS

INTRODUCTORY SECTION

Letter of Tnmsmittal vi GFOA Certificate of Achievement for Excellence in Financial Reporting xii Principal Officials xiii Organizational Chart xiv

FINANCIAL SECnON

INDEPENDENT AUDITOR'S REPORT 1

REQUIRED SUPPLEMENTARY INFORMATION

Management's Discussion and Analysis 3

BASIC FINANCIAL STATEMENTS

Government-wide Financial Statements:

Statement of Net Assets 15

Statement of Activities 16

Fimd Financial Statements:

Governmental Funds:

Balance Sheet 17

Reconciliation of tiie Governmental Funds Balance Sheet to the Statement of Net Assets 18 Statement of Revenues, Expenditures, and Changes in Fund Balances 19

Reconciliation of tiie Governmental Funds Statement of Revenues, Expenditures, and Changes in Fund Balances to the Statement of Activities 21 TABLE OF CONTENTS (CONTINUED)

Proprietary Funds:

Statement of Net Assets 22

Statement of Revenues, Expenses and Changes in Fund

Net Assets 23

Statement of Cash Flows 24

Notes to the Financial Statements 26 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS

Schedule of Revenues, E}q>enditures, and Changes in Fund Balances - Budget and Actual - General Fund 72

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual- Roads and Bridges 74

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Economic Development 75

Schedule of Revenues, Esqjenditures, and Changes in Fund Balances - Budget and Actual - Sales Tax District 76

Notes to the Required Siqrplementary Information 77

OTHER SUPPLEMENTAL INFORMATION

Schedule of Council Members and Parish President Compensation 78

Fund Descriptions - Nonm^or Funds 79

GOVERNMENTAL FUNDS

Combining Balance Sheet - Nonmqor Governmental Funds 83

Combining Statement of Revenues, Expenditures, and Changes in Fund Balances - Nonm^or Governmental Funds 87

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Criminal Court 90

u TABLE OF CONTENTS (CONTINUED)

Schedule of Revenues, E^qienditures, and Changes in Fund Balances - Budget and Actual - Civil Defense 91

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Street Lighting 92

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Health Unit Tax 93

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Bud^ and Actual - Juvenile Detention Center 94

Schedule of Revenues, E}^>enditures, and Changes in Fund Balances - Budget and Actual - Airport Aufliority 95

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Recreation Fund 96

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - LaPlace Volunteer Fire Department 97

Schedule of Revenues, E}q>enditures, and Changes in Fund Balances - Budget and Actual - Resale Volunteer Fire Department 98

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Westbank Volunteer Fire Department 99

Schedule of Revenues, E}q)enditures, and Changes in Fund Balances - Budget and Actual - Garyville Volunteer Fire Department 100

Schedule of Revenues, Expenditures, and Changes in Fimd Balances - Budget and Actual - Fire Services 101

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Communication District 102

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Ambulance Fund 103

Schedule of Revenues, E3q}enditures, and Changes in Fund Balances - Budget and Actual - ARC Maintenance Fund 104

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Bu^et and Actual - Senior Citizens Tax 105

m TABLE OF CONTENTS (CONTINUED)

Schedule of Revenues, Expenditures, and Changes in Fund Balances - Budget and Actual - Convention Center Fund 106

STATISTICAL SECTION - (UNAUDITED)

Schedule 1 - Net Assets by Component „.... 107

Schedule 2 - Changes in Net Assets 108

Schedule 3-Fund Balances of Governmental Funds HO

Schedule 4 - Changes in Fimd Balances of Governmental Funds 111

Schedule 5 - Direct and Overlapping Sales Tax Rates 112

Schedule 6 - Assessed and Estimated Actual Value of Taxable Property 113

Schedule 7 - Direct and Overl^jping Property Tax Rates 114

Schedule 8 - Principal Property Taxpayers 115

Schedule 9 - Property Tax Levies and Collections 116

Schedule 10 - Ratios of Outstandmg Debt by Type 117

Schedule 11 - Ratios of Net Graeral Bond Debt Outstanding 118

Schedule 12 - Direct and Overlapping Govemmenlal Activities Debt 119

Schedule 13 - Legal Debt Maigjn Information 120

Schedule 14 - Pledged-Revenue Coverage 121

Schedule 15-Demographic and Economic Statistics 122

Schedule 16 - Principal Employers 123

Schedule 17 - FuU-Time Equivalent Parish Government Employees by

Function/Program 124

Schedule 18-Operating Indicators by Function 125

Schedule 19 - Capital Asset Statistics by Function 126

IV TABLE OF CONTENTS (CONTINUED)

REPORTS REQUIRED BY GOVERNMENT AUDITING STANDARDS AND THE SINGLE AUDIT ACT

Report on Internal Control Over Financial Reporting and and on Compliance and Other Matters Based on an Audit of die Financial Statements Performed in AcfXiT6ms:/&vAih.GoverrmteTU Auditing Stctndards 127

Report on Compliance ^th Requirements AppUcable to Each M^or Program and on Internal Control Over Conqjliance in Accordance With 0MB Circular A-133 129

Schedule of Bq)enditures of Federal Awards 131

Notes to Schedule of Expenditures of Federal Awards 134

Schedule of Findings and Questioned Costs 134

Summary Schedule of Prior Audit Findings 140

Corrective Action Plan 141 (THIS PAGE INTENTIONALLY LEFT BLANK) ST, THE BArTi ST PARISH

Jims 17,2010

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"lite coBQfwiieaBn^aiiiBidfiiiaMatfjqwMrtof&Joliii the Bqptte ibr die yia ended December 31,2009» is haaby wilHintfrwl as mamtotfti! Irf die St John Haa Tia^SA VtBoAi Bbme Bole Gbatter and stste statutes. Tlie Home Bide 03sstBt and the slate statutes icqeae tibat die PlBrisb issue gtnwial^ & legiiA cm its finanrawl puailiwii and activity, and tbat an indGpement fins, of certified pubSc acoonnbnite sodft dns r^QitL

AflansBBioenE jcci^miijj fiin ppfwpimiiwiffy jgor îm îify]fw^|^'^^y||<|!)B!y sncl ^^Mui^îiify Qc ]ne ^ HMWUMUI i^ B wMriHJiied itt dris repent based Bpca a ccnnpiictoiaive fiamewoA of intemd control ibA it has cstdUBdied fin-tins pmpose. Because die cost afintemdcontraidiOQld not enseedsnticâted bcaefh^die

IbB Compxcbenave Annnal ]?inandal Biôrt is pyreaented in fimr secfions: iuUodudmy, ffnannaj rtatfrtwal^ and iqpwts regmced ty Ooveuuaeui AndMng Standanfla. The iuiioJueimj manqgemeoTs fiscosaon and analyas CMDfcA^ haac fioandd riHlemeiilf^ nequied supplemental iiifiHuwIhw and odter raqiptanental infiwnwtkM^ as 'WCH as die indcpoident auffilm^ npcKt the MDAA innne&tetr fidlows die s^^ ananadvein&odncdoiôvennewandaoaltôfdiBbasfcfinanddstalaneol^ MDftAisa complement to and diodU be zead in wwyHiirJUHi y/riAk dns iimwuiiiityi letter. Ihe slatistica] sec&m jnrihwfw sdtecled financaal and deniogui|dnc infinma^^

IheSaddiisieqimed to imdeiBO 8D annnd sSi^ awfit in ocBifiKii^ Siiq^ Andit Act of 1996 and U^ Office cflibnqsement and Budget Cbcn^ rfState^ Incai GmamnMBli^ mA 'MhiJ'tnBf n•^a^l»B^1^l«rf' TiifeiinpiMm w^s^A to tWy ringle amJit, inefa^mgdig firftiAilft «rnM|Wii^1iiniit>a niPPftJfffli A^fflwH ^^''^'rCP ^^ 'I'ffiHlJIHIIBd CTBtB^ midanifim^giqptirt«

1801W. AiiBne Hwy. - laPboe^ loul^ana 70068 C98S) ^2^569 • EftX: C98S> 359-5005 wiin(u$bpaiiduxini vi smomnBEB&FnesrnuBEBH^. StJtahttAeBsplhtBuistislocateJingcwaBafltr^aririma^pBrtofdieindoslpd

p»—iiiM|y ffi diî farpst rifies «P yirii i^^f^^îti^ pmuMga an^fe ofipoiUuuly to tals advaidq^ rf the commetdal, "T*ff«'™J, and leQteB&mal lesomoes assdaUe inbofli AsctioaoL SLJblmBBciahhasaaesdmatcdpapidadnofSO^DOOandcovaBa219's9n»B nârea. It is one ofOecBeiiver parishes Aatoompnsede Fort cfSon&Ixans^

The ecoBonnc base of St John die B^liat Bsridt fa dMnSnated by die pctmcliBmual, gtali^ and sted industries^ ^rfndi flonndi dong d»hfisdst^ Biver fiomBatm to dm Goif (€ MeadcoL Bs had wodditt blNH-fixG^ oodeat tran^CKtBti^

Ji^tbeB^itistMdiaaldealpiovectfiffbadiess investment KEEintiiiiGianziir A Bkmie Bnle Chartei; inludi was qpproved on Moveodier A, 1980^ CBtaHiiaifd dm Baindirs oanat if^stem of sovonmei^ The Paridi operates under a preadenfrcooacil

XhePBriABmfidentisdiBdriefcsttulirooffioffofdmfaiiAieapoHMMefin'cagy^^ dm poGdes adopted by die St JJuhadmB^dstBarishCoondl audferdmafanriiainttian JiiertTun mid Gupecvision of all Paridi dqHitineid% euyduspee^ gflEwag^ and lyecial tetricta TheBMJAPreaidctfsribsBfitsanopeminigandcigbdoud^bo^BettodmCouncil

The&3cdMdmB^pdstlPaiiACDniMflfflcCounril)isdmg)¥eBMi^ga^ Ae B>^ifat BsridL The GoondS ouiisbCs of mne meaibero of v^Gii seven meatfwas are dertwl to BBftcsBBt esdi of dm tisiidif s seven felricts. Tfao niepiieroam dtectedfiMi Miwb wienwcr^vSsious v/vk eadi mwismp g^pesenting qppmdma^y fifly pacent off dm PaddipoifiiatiQaL TJmCpumaldeclsadrinBanandife&dBdnnanfiJomamnB^gitsim menbenL Tim Ooonril may levy and coMect taae^ qpead asmsMiaag^ seofee dttigea^ Ecense dhai:geik fies and odiff iBvtane^ aid bonoRr foods in sncb fiiiiHaliiHiH ppgi^ded ty law.

The financial malenwaits of dmnqpodoDg atfity pteseat dm primaiy govenmnd (Sm BsridO and its ooooponcat mdts as reqmied by snenOr accept Ihe hsaio cntemn ftar drtPiiiiiiiing vdicdier a goveuuBeuld depactmenl^ aseaof, imlirnlioi^ oommiwann, pubBc anflwii^y, or odier gpyenmieglal oiganiza&m dmuM be JBefaded in a pamiary ffMWi iimiuiliil nmfa fiwinriiil al«rtwnHilii iif finom^ iH.,.^u»rt|^,,-B|y Hnaneid ar-onHirtaWBly indndes dm qppoiitfment of a voting mqoiitjr of dm iagwiiiwliuifeacwcnnagbodyanddmabiaycfdmyhnaiygoiw^^ ^n nwiitftniyiiijjiiiiMi aw jFOmmnla a HIBHIAI hwfuffiiy^amfeirrMmMfc^. Biad£iia\ an oqgBinzBdcn vddcli Is fiscailtydependen t on dm primaiy govenmietf d^ jntibe iqwidiig cafiiy.

vu The component mdtg noted bdow are incindedht dm ftpdfaiqyodjqscnti^gdicr as blended i^""]""**"* mats or as diauelaly pteseuted ooBogponetf units because of dm ^t^iMiMu^iflft ^dtoroperatimial

'XEABLYMKVIKW

RWCaiKAlTOW

St T'rilritfrBifflitfyBriA'ôntiiff''^t»'^'^ ficill&s OioiQbaot dm paridL Over 1,600 dnldten and adnhs iMilhJjpaled in parish qponsored acdnlies in 2009^ ipdfie nnnmraas odofs eigoyed dm "^^ dm Swâtf^* of dm bafl fidd ^^ Gkineody^ tte parish is mdcbg awbftioml n iHpti^jM[^]H^^îiy^ ^/^ esumncoûB ttwrBWlnffff^* rwiPjiiityT hi 2009, St JohnMdJjybB^fcBrtwn 11 yy old team-was State Chnaifm^ trndoedidl team'was State nmncT iqi^Sk Bodk teams advanced to dm MBBODU XouDunietf trfwefim 11 year oSdlemn finished hi fimdiplaoe.

Bi basdttll, dm 8, 9,11,12^ & 13 year oid teams BB advanced to dm USS&AL Wodd Sedea. The 13 year dd team bec^ae Wodd Series Champions as wdl as 2%dioBiai Ctamq^on^ Indole dm 12 year old team vas dded Wodd Sena Ibumer-^ and 1^^ BimttB9p^lhe9year

ZIiAMIUNG AMD ZONING .

St Joim dm Bqitmt VtoSA coaMinucs to capwieuoe gpnvdi of^mtumdes daring piopadeni, and $14^:253^860 in reddential propeuSes is evidence of dm wmftdence dm chieeDs mid investment comnmndy has in §L John dm Baptist JParish. Bi 7O09 tim Pfanniqg and 2ioiA^g Hqiattinent issued a totd of IjDlO pecadls. These pendts Indnde imvr GQostnicdoBt^ addidcms^ lenovaiions^ indaslrid ea^anaiona^ tiade and odierh^^ whted pemBtting acti^flies.

INBKArtfIXUCIIUIK mnKyVEafENTS Bi ilfril 200^ St Jbim Parish leddeots TMed fiff five Genenl OtffigBliQn Bcmd i ^rfdchtt»dedS29,50Dt000ida!>ofliliHocunUnaiampBJccts^^

•vm The hiSkA ppupualiuBS ""feâ**^ ^famAw ID dm Iôos and Eîaid Water p38]d% imptovaneots a^tot ooMtmctiooi to dn JSdgftA Coatdnase and dm East baefe Comdnose Aanea^ cousinKiins and impcoviiig diam^ canafa^ pmând pmipiag rianttt drfmsandlBveeacoBStinetingaidiBBauvineprffficmadaLhiah^ and tiiT"'vf"»ttffff« iepdc% icnovadoos and imptovemeots to West and Emt bank paifci^ pi^8WnndsBndncrasdonfi«KdesandacqiiamgbBiMn8^

KU11J1EE HQXIAIIVJES^

OD Jteniy 2fi^ 2010 dm & John ]taidi Commil adopted an ovAianee andKMbEh^ issoance off SlS/no^OQO of M& Btvnmmeat Bood% Series 2010 of dm St lotat dm B^dst Pariah Sales Tte IXaHkt The finds are bebg issoed for dm poqmse of punterii^ acqpdrin^ extanffiog and inQnvQiQ; semer hifiastrectnre and sewage w ftcilitiesL

IinXBNASLANDBIlJNaEIABS'CXXN'fBOIS The Knance Pcpdrtment a naprmfaWe fer dm estribftflimmr and maintenanoe of an dm aasets of dm fiariflii are safijguaided fioni kifi^ diel^ or iriJause and to ensure dm zcSddfily of jSnanonl nooids fir picpariuB financial statements in owifiHinity vridi geaenlly Boosted au4Hiining |winrip!rai The cooeept of reasonable assmance noofiDora dot dm coat of a oontral dmidd not eaoeed dm beoeffis QDG^ to be derived and dnt dm vdnatmsi of costs and bewefits lequiRS ostunates and judgements by

FoDond bndgielBiy accounting is enqdoyed as a nmiasBnmnC ooobol derice and bu^BiBts areli^flflly adopted fiir dm genecAl^ apcdal leveune and eeteiprise firndsw Ihe levd of badgeiaiyconiralisatdmdepaitnieot/fiindlevd. /ppKOpriadonsdatarenoteapeDded orencuiiibere^ hpse at year-end.

Bodigets fir dm gBund and ^ecid levenm funds are adapted on a itto£fied aocnnd basRB of aoconofiag. Budgets Sir dm enteiprise fimds are adopted on an aocroal baak BodgBlaiy Ata fin-dm capital pngects fimis are not presented ^noe these fimds are bn^gded over dm fife of dm fc^ecfive prqiect and not on an annnd bsais. cASHBfAnAfiaaMDQnr

St John the Baptist Fsriah estddtdmd an isvestsmnt poficy by local oidinauueL The Vari8U*s priomy djecdve^ in order of iuveatment acdnties are: safigiaidiig of prittc^ investment fiqi^ly, and return on investment ThelRBridirspaitfiiGoasQf Oeoember 31,2009 ooosisls of interest beariqg ^^ff^^ aeeaaOs vridt dm local fiscad

IX GAIlXALASSBnS The capitd assets of St lofan dm Baptist BBI^ are dmse ca^al assets used so dm peifimnaime of primaiy geaenil govetnnient and borittess4ype fimdionK, As of XJeoendier 31, 2009, Ihe fari^s C8|^ assets amounted to $201,94^884 net of

TWjijy |MrAWAfflCM S^IT

Tim Vsriah is nsnred fiir geneni lidnfity, antoaoKAule fiafldC^, piD^ and vradi^s oooapensation. Bi addition, "various oooftiol Inliiiiqmw, indndiug pi^- euigtoynieat iftyaicals and dreg autecuiiig and an en^toyee safe^ pcogan^ have been l^pl*^llf F'*fP to «iiim»^«« mvatw^i/Krtiallm Inaafe*

StJJDtodmBapdstEsriAcominneatoattiactimybugnesscsaannaByandcipectsdte Psiirif 8 sales tas: revenues to oootimm gEncEBiiqg sufficieat revenues b the fii^Bto due to constnicdoadevdopnienlsiyKMnnnghitimnearfiitttre. The ^ Biver ftoject CSafe land StuaBiB) Is «**«*«'«' to bqpn mmmiuUiuu dnchig dm fimdh qoaiter of 2010 m IAmittitiiy,IJLThBStosagotBiflsirinbebu3tinardertosUasGaKleoiLTheeati^^ constnicdop jobs and an estimaled 275 peananent jobs upon oonyletton. Tlds coiMtiuution pRJect is eegmcted to Idm two years to oon^HetBL Also^ pioposmgto stait flonstmrtinn hi St Jiohn dm B^tist faAdi in late 2010 fa one ctf dm vvodd's leafiqg inspectioa and testiqg Ofg^mzations. Bapectocate ivodm on behalf of tfafing houses; lefinen and proAfceo^ to 1^^ pnrtect dnSr iirierests dnuugh independent m^ecdia^ nwBSUiBtnent and *fflF^^ The toud pngect ccttt fa $75(^000 and auticJpBles oteatiag 35 fiuLtmmjobaL

The property tasdde vBhm hi St John dm Bqpdst Parish fa ea^ected to inmntaStt a levd, of pondsteni^ onanammalbasl^ tfaerefin^ Ipaieralmg more piuperiy taa revemes fig Ifae'paridi goveoiaieDt St John dm B]9dst]parid& fa dao oondnn ffiineGtS *T*^li||g iwwn pH^BBff^nymffl "T*Tnt'Wt iK^Mn-mwl rfm^iiiMMi ipii|iiWBi[i^npy-iity Bl mlffHlBHI towater and sewer hnptovenKots as aresnlt of various bond issoes.

iNnensaaaiTAinn As leqtmed by KxRuriana State Statute^ dm Bsririi has had an annual audit pedbn^ indfpendwt oetdfied poi£o MwaHinimilf^ Bdiowe ft Con^any, CFAs and Consn&anis. The hidppendcnt andioz's wepat on dm financid fllrtwirwilii^ vrinch fa indoded m dm fbundd section of dns iqK»l; has an imquaiSfied opiidoB fiv dm year ended Dece^^ 31,2009. The aafit meets dm requheumnts of Tiajframa Slade taw, Asq^andit under dm Shi^ Aii£t Act of 1996 and idated OUB Ctodar AP133 vias nqimm^ yearendedBeoendierSl, 2009.

AWABDS

The Oovenaumnt Hnance OIBoen Assocfadoa (GFOA) owaided a Cettificate of Adieveaient fisr EsBcSienfie in IHnancfal Btportiag to dm Paridi fiy its ooui|BtihtBnsroB amualfinandidrqmitfiirdmyeai cudcdPBcendmr31,2008>, Ttuswasdmsevendtyear diat dmRgidi has received fljsprestjgjonsawaidw The Cettificate ofAchmvemen t fadm Kjalieat ftaan cf lecpgifflKai in gowcuunciiiail aixwiinting and finandal tgrntlipft and its attamoiBOt rqaesents a ajgidficant accon^£dinie&t by a goveoDnmiA and ds nam^Semeot TUs report asdsSed bodi geDen% accepted aceooadi^ principles and qi|dic teipiiniiiierta.

A Cettificate

ACXNOWtfiDGraUBKT

I 'wndd fihe to taisB das oppntnmly to CEptess my ^precfathm to afi nmudiew of dm finance dqpaftment and odwr par&^iadqg eniployees^dm Qontrifanled to dm fnpGly pietMiHlion of lids icput Addidooa^y, I wndd fibe to dmdb tbe Batmi Bre^ieflEt and fiaridi Council fbr didr eondnoed interest and support in pibnidug and CQotediig dm optttfKKnsofdmBaridiinarcqpontihtoandprogBesdvoniaaner,

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JteidiKnandal Advisor

23 Certificate of Achievement for Excellence in Financial Reporting fkeseoledto St. John the Bap\ast Parish Council, Louisiana

For its CmupBAensive Annnal KnancdalRiqpCHjt fir dm Hscal Year Boded December 31,2008

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xa (THIS PAGE INTENTIONALLY LEFT BLANK) ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA PRINCIPAL OFFICIALS

RONNIE SMITH Chairperson CHERYL MILLET Yice-Chairperson WILLIAM HUBBARD Parish President PATRICK McTOPY Chief Administrative OfELcer/Parish Financial Advisor

COUNCIL MEMBERS

RICHARD DALE WOLFE Division A STEVE LEE Division B HASTON LEWIS District I DANIEL MILLET District n CHARLES JUUEN District m JACLYNHOTARD District IV DARNEL USRY District V RONNIE SMITH District VI CHERYL MILLET District VH

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xw (Tins PAGE INTENTIONALLY LEFT BLANK) FINANOAL SECTION (JBJS PAGE INTENTIONALLY LEFT BLANK) REBOWE & COMPANY

CERTIFIED PUBLIC ACCOUNTANTS CONSULTANTS A PROFESSIONAL CORPOBATION

3501 N. Causeway Blvd. • SuHeSIO • P.O. Box6952 • Metairie, U70009 Phone (504) 837-9116 • Fax (504) 837-0123 • www.rebowexom

INDEPENDENT AUDITOR'S REPORT

To the Honorable President and Members of the Council St John the Baptist Parish Council LaPlace, Louisiana

We have audited the accompanying financial statements of the governmental activities, the business-type activities, the aggregate discretely presented component units, each m^or fimd, and the aggregate remaining fimd information of St. John the Baptist Parish Council (the 'Tarish"), as of and for the year ended December 31, 2009, viiich collectively comprise the Parish's baac financial statements as listed in the table of contents. These finandal statements are the responsibility of the management of the Parish. Our responsibihty is to express an opinion on these financial statements based on our audit We did not audit fee financial statements of the discretely presented governmental component unit St John the B^st Parish Library, viiuch represent 5%, 11%, and 9%, respectively, of the assets, net assets, and revenues of the governmental activities of the St John the Baptist Parish Council. Those financial statements were audited by other auditors vAiose report thereon has been fimiishedt o us, and our opinion, insofer as it relates to the amounts included for the St John the Baptist Parish library, is based on the report of the other auditors.

We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by die Comptroller General of the United States. Those standards require that we plan and perfonn the audit to obtain reasonable assurance about M^ether the financial statements are free of material luisstatement. An audit includes examining, on a test basis, evidence siqjporting fee amounts and disclosures in the financialstatements . An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating fee overall financial statement presentatioiL We believe that our audit and the report of other auditors provide a reasonable basis for our opiiuons.

In our opinion, based on our audit and fee report of ofeer auditors, fee financial statements referred to above present feirly, in all material respects, fee respective financial position of fee governmental activities, the business-type activities, the aggregate discretely presented component units, each major fimd, and the aggregate remaining fimd information of St John fee B^rtist Parish Council, as of December 31, 2009, and fee respective changes in financial position and cash flows, vi^ere apphcable, feereof for fee year feen ended in conformity wife accoimting principles generally accepted in the United States of America. In accordance wife Government Auditing Standarck, we have also issued our report dated June 11, 2010, on our consideration of the St John the Bs^st Parish Council's internal control over financial reporting and our tests of its compliance wife certain provisions of laws, regulations, contracts, and grant agreements and ofeer matters. The purpose of that report is to describe fee scope of our testing of internal control over financial reporting and compliance and fee results of that testing, and not to provide an opinion on fee internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance wife Government Auditing Standards and should be read in conjunction wife this report in considering fee results of our audit

The Management's Discussion and Analysis and budgetary comparison information on pages 3 through 14 and 72 through 77, are not a requited part of the basic financial statements but are siqiplementary information required by accountiDg principles generally accepted in the United States of America. We have ^)plied certain limited procedures, viiich con^sted principally of inquiries of management regarding the methods of measuremsot and presentation of fee SD^lementary infimnation. However, we did not audit the information and eiqness no opinion on it

Our audit was conducted for fee purpose of forming opinions on the financial statements that collectively comprise fee Parish's basic financial statements. The introductory section, combining normiajor fimd financial statements, budgetary comparison schedules and fee statistical section are presented for purposes of additional analysis and are not a required part of fee basic financial statements. The acconq)anying 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, AuiSts of States, Local Governments, and Non-Proftt Organizations, and is also not a required part of fee basic financial statements of the Parish. The combining nomnajor fimd financial statements, budgetary comparison schedules and fee Schedule of Expenditures of Federal Awards have been subjected to fee auditing procedures applied by us and the ofeer auditors in fee audit of the basic financial statements and, in our opinion, l)ased on our audit and the report of the ofeer auditors, are feirly stated, m all material respects in relation to the basic financial statements taken as a vt^le. Ute introductory and statistical sections have not been subjected to the auditing procedures applied by us and fee ofeer auditors in fee audit of fee basic financial statements and, accordingly, we express no opinion on feem.

Metairie, Louisiana June 11,2010 REQUIRED SUPPLEMENTARY INFORMATION (THIS PAGE INTENTIONALLY LEFT BLANK) MANAGEMENT'S DISCUSSION AND ANALYSIS

This section of fee St John fee Baptist Parish Coimcil*s financial report presents our discussion and analysis of fee Parish's financial performance during fee year that ended on December 31,2009. Please read it in conjunction wife fee transmittal letter at fee fix)nt of this report and fee Parish's financial statements, which follow this section.

FINANCLU. HIGHLIGHTS

The assets of St. John fee Baptist Parish Council exceeded its liabilities by approximately $203 million at December 31, 2009. Of this amount approximately $116 million is in capital assets net of related debt. The Parish's ut^estricted net assets of approximately $14 million in governmental activities and approximately $,5 million in business-type activities may be used to meet fee Parish's ongoing obligations.

The total net assets of fee Parish increased in 2009 by approximately $9.3 miUion. Net assets of governmental activities increased by approximately $7.0 million while fee net assets of business-type activities mcieased by approximately $2.2 milUon. The increase in net assets of governmental activities was due primarily to an increase m sales tax revenues. .

As of fee close of fee current year, fee Parish's goverrmiental fimds reported combined ending fimd balances of approximately $86 million, an increase of approximately $37 miUion in comparison wife fee prior year. At the end of fee current year unreserved, undesignated fund balance for fee General Fund was ^proximately $1.6 million, or 20.9% of fee total General Fund expenditures.

The Parish's total debt increased by approximately $26.0 million during fee current year. This was primarily due to fee issuance of $29.5 million in new bonds during August 2009, fee proceeds of which will be used to finance construction projects throughout fee Parish, including construction and/or improvements to Parish roads, bridges, drainage canals, parks and utilities system.

OVERVIEW OF THE FINANCL\L STATEMENTS ,

This annual report consists of four parts: management's discussion and analysis (this section), fee basic financial statements, required supplementary information, and an optional section that presents combining statements for non-major govenunental fimds. The basic financial statements include two kinds of statements that present different views of fee Parish.

The first two statements are government-wide financial statements that provide bofe long-term and short-term information about fee Parish's overall financial status. The remaining statements are fimd financialstatement s that focus on individual parts of fee Parish government, reporting fee Parish's operations in more detail than fee government-wide statements.

Government-Wide Financial Statements

The govermnent-wide financialstatement s report information about feeParis h as a whole using accoimting mefeods similar to feose used by private-sector companies. The statement of net assets includes all of fee government's assets and liabilities. All of fee current year's revenues and expenses are accounted for in the statement of activities regardless of when cash is received or paid.

The two govermnent-wide statements report fee Parish's net assets and how feey have changed. The government-wide financialstatement s are divided into three categories:

• Governmental activities - This category includes most of fee Parish's basic services such as pubUc safety, pubUc worics, economic development and general government. Sales taxes and property taxes finance most of this activity. • Busmess-type activities - This category reflects operations that are financed and operated in a manner similar to private businesses where fee Parish charges a fee for services it provides. The Parish's water, sewer, solid waste, and mosquito abatement systems are included here. • Component Units - This category includes fee St John Parish Library. This entity is legally separate fix)m fee Parish, but feeParis h is financially accountable for it.

Fund Financial Statements

The fimd financialstatement s provide more detailed information about fee Parish's most significant fimds - not feeParis h as a whole. Funds are accoimting devices that feeParis h uses to keep track of specific sources of fimding and spendmg for particular purposes. The Parish has many funds to account for fee numerous fimding sources provided annually. However, fee fimd financialstatement s look at fee Parish's major fimdswif e all non-major fimd$ presented in total in one column. These statements report governmental activities on a more current basis rafeer than a long-term basis, indicating sources and uses of funding and resources available for spending in fixture periods.

The Parish has two types of fimds:

Governmental fimds - Most of fee Parish's activities are reported in governmental fimds, which focus on how money flows in and out of feose fimds, fee balances that are left at year-end, and fee amount available for spending in fixture periods. These fimds are reported using fee modified accrual basis of accounting, which measures cash and all ofeer financial assets that can be readily converted to cash. The relationship between govenunental activities reported in fee government-wide financial statements and fee goverrmiental fimds reported in fee fimd financial statements are reconciled in fee fund financial statements.

Proprietary fimds - Services for which fee Parish charges customers a fee are generally reported in proprietary fimds. Proprietary fimds, like government-wide statements, provide bofe long and short-term financial information.

The business-type activities reported in fee goverrmient-wide financial statements are fee same as fee proprietary fimds reported in fee fimd financial statements, but fee latter provide more detail and additional information, such as cash flows.

Notes to Financial Statements

The notes provide additional information that is essential to a fiill understanding of fee data provided in fee government-wide and fimd financial statements.

Other information

In addition to fee basis financial statements and accompanying notes, feis report also presents certam required supplementary information. The combining statements referred to in connection wife noimiajor governmental fimds and enterprise fimds are presented immediately following fee required supplementary information.

GOVERNMENT-WIDE FINANCIAL ANALYSIS

As mentioned earlier, fee assets of St. John the Baptist Parish Council exceeded its Uabilities by ^)proximately $203 million at December 31, 2009. The largest portion (71%) of fee net assets reflects investment in capital assets net of any related outstanding debt associated wife fee acquisition of feose assets. The Parish uses feese capital assets to provide services to its citizens. Consequently, feese assets are not available for fiiture spending. Alfeough fee Parish's investment in its capital assets is reported net of related debt, it should be noted that fee resources needed to repay this debt must be provided fix>m ofeer sources, since fee capital assets feemselves cannot be used to liquidate feese Uabilities. The following table reflects condensed information on fee Parish's net assets: Statement of Net Assets (in thousands)

Governmental Business-type Activities Activities Total 2009 2008 2009 2008 2009 2008

Current and other assets $ 89,328 $ 52,855 $ 4,653 $ 5,625 $ 93.981 $ 58,480

Capital assets 72.665 76.613 129.283 127336 201.948 203.949

Total assets 161.993 129.468 133.936 132.961 295.929 262.429

Long-term debt outstanding 79,351 53,017 6,476 6,834 85,827 59,851

Other Utilities 3.728 4,593 2,824 3.757 6.552 8.350

Total liabilities 83.079 57.610 9.300 10.591 92379 68.201

Net assets Invested in c£q)ital assets, net of related debt 21,277 23.523 122,807 120,502 144,084 144,025

Restricted 43,471 14,712 1,354 1,354 44,825 16,066 Unrestricted 14.165 33.623 476 514 14.641 34.137

Total net assets .11 71.858 gl22,37Q Anofeer portion of St. John fee Baptist Parish's net assets (22.1%) represents resources that are subject to restrictions on how feey may be used. The majority of feese restricted assets are fee result of recent bond callings to provide capital improvements to roads, drainage, and water system. The remaining balance of imrestricted net assets (approximately $15 million) may be used to meet fee Parish's ongoing obligations.

St John fee Baptist Parish's business-type activities net assets increased ^yproximately $2.3 million due primarily to an increase in coital contributions. lie Parish's governmental activities net assets increased approximately $7.1 million. This increase is attributed primarily to an increase in sales tax revenues and property tax revenues.

A comparative view of fee Parish's total revenues and total expenses for governmental and business-type activities are reflected in fee following chart Changes in Net Assets (in thousands)

Govsnmental Business-type Activities Activities Total 2009 2008 2009 2008 2009 2008

Revenues

Program revenues Charges for services $ 2,563 $2,401 $ 15,673 S 14,710 $ 18,236 $17,111 Operating grants and contributions 2,359 1,791 7.049 2,359 8,840 Coital grant and contributions 313 87 313 87 General revenues Proper^ taxes 9,563 8,215 163 139 9,726 8,354 Sales taxes 30,990 30,345 30,990 30,345 Other taxes 2,648 2,751 2,648 2,751 . Grants and contributions not restricted to specific programs 282 97 282 97 Other 1,291 1,775 127 185 1,419 1.960 Total revenues 50,009 47,462 15,963 22,083 65.973 69,545

Expenses

(jeneral government 7,021 6,515 - - 7,022 6,515 Public Safety 6,968 4,741 - - 6,969 4,741 Public Woiks 14,399 13.392 - - 14,399 13.392 Health and Wel&re 2.230 1,903 - - 2,230 1,903 Economic Development 1,679 1,673 - - 1,679 1,673 Culture and Recreation 1.307 1,479 - - 1,307 1,479 Interest on long-tenn debt 2,206 2,705 - - 2^06 2,705 Water - - 7,668 6,773 7,668 6,773 Sewer - - 8,798 17,150 8,798 17,150 Solid Waste - - 3,606 3,241 3,606 3,241 Mosquito abatement - - 767 787 767 787 Total ^(penses 35,810 32,408 20,839 27.951 56,651 60,359 Excess (deficiency) before transfers 14.199 15,054 (4,876) (5.868) 9,322 9,186 Transfers (7,144) (5.526) 7,144 5.526 hicrease(decrease) m Net Assets 7,055 9,528 2,268 (342) 9,322 9.186 71,858 194,228 185.042 Net Assets - beginning of year 62,330 , 122,370 122.712 $ 78,913 $ 203,550 $194,228 Net Assets - end of year $ 71,858 $ 124,638 $ 122,370

The fimd balance of fee Roads and Bridges Fund decreased by $498,748, due mainly to additional street maintenance projects ihrough-out fee Parish.

The fimd balance of fee Sales Tax District special revenue fimd increased by $4,762,110 during fee current fiscal year. This was due primarily to sales tax collections exceeding fee amount of sales taxes transferred to ofeer fimds.

The fimdbalanc e of fee Economic Development Fund mcreased by $950,045, due mainly to an increase in sales tax collections related to fee continuing expansion construction project at Marafeon Petroleum Plant in Garyville, LA.

The fimd balance of fee 1992 General Obligation Sinking Fund mcreased by $2,437,607, due to increase of taxable value on fee 2009 tax roll and property tax collections exceeding debt service payments.

The fund balance of fee 2009 General ObUgation Bond Construction Fund increased by $28,141,377, due to fee issuance a new bond m fee amount if $29,500,000.

Propriety fimds - St. John fee Baptist Parish's propriety fimds provide fee same type of information found m fee government-wide financial statements, but in more detail.

BUDGETARY HIGHLIGHTS

The Parish's budget is prepared according to Louisiana law. During fee course of fee year, fee Parish revises its budget to take into consideration significant changes in revenues or expenditures. Louisiana Revised Statute 39:1311 reqmres a budget amendment if eifeer expected revenues are less, or anticipated expenditures in excess, of budgetary goals by 5% or more. The original budget for fee Parish was adopted on November 10,2008 and fee final revised budget was adopted on April 13,2010.

A statement showing fee Parish's original and fiinal budget compared wife actual operating results is provided m fee CAFR begmning on page 72.

A comparison of actual results as of December 31, 2009 and fee original budget for fee General Fund are as follows:

Original Budget Actual Difference

Total Revenues $ 3,744,300 $ 3,885,746 $ 141,446 Total Expenditures 6,844,474 7,448,340 603,866 Ofeer Financing Sources 3,598,814 3,772,944 174,130

Net Change in Fund Balance $ 498,640 $' 210,350 $ (288,290)

11 Significant variations between fee original budget and fee final amended budget for fee General Fund are as follows:

Original Final Budget Budget DifFerence

Total Revenues $ 3,744,300 $ 3,885,747 5 141,447 Total Expenditures 6,844,474 7,575,055 730,581 Ofeer Financing Sources 3,598,814 3,898,814 300,000

Net Change in Fund Balance $ 498,640 $ 209,506 $ (289,134)

Total revenues in fee final amended budget were higher than fee original budget due to higher than anticipated sales tax and property tax receipts. The higher sales tax receipts were caused by fee continued expansion project at Marafeon Petroleum Plant. The increase in property tax receipts is primarily due to tax exemption periods expiring on industries in addition to normal growfe throughout fee Parish.

CAPITAL ASSETS AND DEBT ADMINISTRATION The Parish's mvestment in capital assets as of December 31, 2009 for its goverrmiental and business-type activities were approximately $202 million, net of depreciation as reflected in fee schedule below:

CapitaA Assets (in thousands)

Governmental Business-type Activities Activities Total 2009 2008 2009 2008 2009 2008

Land $ 3,508 $ 3,508 $ 1,678 $ 1,678 $ 5,186 $ 5,186 Buildings 22,049 20,491 7,273 6,381 29,322 26,872 Equipment and fixtures 4,602 3,547 1,518 1,633 6,120 5.180 InMstnicture 36,932 39.546 118,814 117,644 155,746 157,190 Construction in progress 5,574 9,521 - - 5,574 9,521 Total $72,665 $ 76,613 $129,283 $127,336 $201,948 $203,949

The 5% decrease in governmental activities capital assets is due primarily to depreciation expense exceeding fee addition of new capital assets. The capital assets for business-type

12 activities increased ^proximately $2 million or 1.5% due primarily to fee completion of for new construction projects fee water and sewer systems. More detailed information on capital assets is included in Note 7 in fee notes to fee basic financial statements.

LONG-TERM DEBT The Parish had approximately $86 milUon in long-term debt as shown in fee table below:

Outstanding long-tenn debt (in thousands)

Govenmiental Business-type Activities Activities Total 2009 2008 2009 2008 2009 2008

General Obligation Bonds $ 55,520 $ 27,500 $ $ $ 55,520 $ 27,500 Certificates of Indebtedness 6,730 7,595 - - 6,730 7,595 Public improvement Bonds 11,142 13,140 - - 11.142 13.140 Sales Tax Bonds 2.292 2,015 - - 2.292 2,015 Coital Lease Obligations 1,338 1,672 - - 1,338 1,672 Net Post-l^i^loyment Obligations 2,330 1,095 - - 2,330 1,095 Revenue Bonds - - 6,465 6,834 6.465 6,834 Total $ 79,352 $ 53.017 $ 6,465 $ 6,834 $ 85,817 $ 59,851

The Parish's long-term debt increased by approximately $26 million, new General Obligation Bonds and ofeer Additions and payments made during fee year netted fee increase in 2009.

In 2009 St John fee Baptist Parish received updated ratings from Moody's Investors Service and Standard & Poor's. The bond rating fix>mMoody' s was upgraded to an A3 fix)m a Baal rating on 3/8 Sales Tax and Affirmed fee A3 rating on V^ Sales tax Debt The rating fix)m Standard & Poor's is an AA- rating. The A3 and AA- ratings of fee respective agencies represent high quality and very strong capacity to pay.

More detailed information on long term obUgations and debt is included in Note 12 in fee notes to fee basic financial statements.

ECONOMIC AND OTHER FACTORS BEARING ON THE PARISH'S FUTURE

The Parish's property tax base continues to grow, and sales taxes are expected to decrease in 2010 due to fee completion of fee Marafeon Petroleum Plant expansion. The Parish has budgeted its expenditures conservatively in response to this decrease in revenues. However, after sales tax collections return to near fee amount prior to fee plant expansion, fee long-term sales tax base is expected to slowly grow, as fee Parish continues to enjoy slow but steady growth. Adfetional industrial expansion expected to begin in late 2010 should have a positive effect on fee Parish's economy and fee Parish

13 government's revenues. These factors were taken into consideration durir^ fee budget process for St John fee Baptist Parish's 2010 budget year.

In January 2010, fee Parish Council approved ordinance 10-01 aufeorizing fee issuance of $15,000,000 Public Improvement Bonds which will finance fee construction of a 2,000,000 gallon per day expansion at fee LaPlace River Road sewerage treatment plant and fee repair or replacement of broken and cracked sewer pipes throu^out fee Parish to reduce sewerage backups. The plant expansion is expected to cost $10,000,000 and fee pipe replacement and repair will be fimded by fee remaining $5,000,000.

REQUESTS FOR INFORMATION

This financial report is designed to provide our citizens, taxpayers, customers, and investors and creditors wife a general overview of fee Parish's finances and to demonstrate fee Parish's accountability for fee money it receives. If you have questions about this report or need additional information, contact the Parish's Chief Administrative Officer at 1801 W. Akhne Hwy., LaPlace, LA 70068.

14 BASIC FINANCIAL STATEMENTS (THIS PAGE INTENTIONALLY LEFT BLANK) ST. JOHN THE BAFHST PARISH COUNCIL LAPLACE, LOUISIANA STATEMENT OF NET ASSETS December 31,2009

PRIMARY GOVERNMENT COMPONENT UNIT GOVERNMENTAL BUSINESS-TYPE AcnvniES AcnvmES TOTAL LIBRARY

ASSETS Cash and cash equivaleiits $ 66338.039 $ 873,175 $ 67,211,214 S 2,197.636 Receiv^les (net of aUowauces) Accounts 5,070,808 2,293,802 7364,610 - Ad valorem taxes 9,248,449 - 9,248,449 3,443,262 State rename sharing 45,423 - 45,423 67,264 Odier 700,486 - 700.486 - bivenbny, at cost - 254,428 254,428 - Prepaid ftcms 135,743 101,683 237,426 - Due from odier governments 533,396 5,779.497 6312.893 - Restricted assets - 2,256,981 7,2S6,981 - Odier assets 349,186 - 349,186 - Ihtema) balances' 6.906,347 (6,906.347) - - Coital assets not heang depieciated 9,081,373 1.678.616 10,759,989 - Cspita] assets benig depreciated (net of accumulated depredation) 63,383,503 127.604,403 191.187,906 3,103,434 TOTAL ASSHIS 161,992,753 133,936.238 295,928,991 8,811,596

UABILrriKS Accounts, salaries, and other p^ables 2,673,743 1,195,592 3.869,335 3.652 Contracts payable 333,285 - 333,285 - Due to otfisi governments 254,438 - 254,438 - Deposits doe odieis - 1,375,722 1375,722 - Odier liabilities 13,789 137,737 151,526 142.824 bterestpq^le 452,902 114,630 567,532 - Noncmrmt liabilities Due \iridim one year 5,500,291 397,436 5.897,727 - Due in more ^an one year 73,851,256 6,078,197 79,929.453 304.852 TOTAL UABimTES 83,079,704 9,299314 92379.018 451328

NET ASSETS Invested in capital assets, net of related debt 21,277,396 122.807386 144,084,782 3,103,434 Restricted fiar Coital projects 29,444,000 - 29,444,000 - Debtscnice 14,026.585 - 14,026,585 - Cqtitaloutl^ - 1353.728 1353,728 - Eodomnent - - - 5,000 Unrestricted 14,165,068 475.810 14.640,878 5.251,834

TOTAL NET ASSBIS S 78,913,049 S 124,636,924 S 203.549,973 $ 8360,268

The acc(mq)ai^ing notes are an integral part of fliis statement

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~~oI l« 3 o a> ST. JOHN THE BAPTIST PAMSH COUNGDL LAPLACE, LOUISLUVA RECONCaiATION OF THE GOVERNMENTAL FUNDS BALANCE SHEET TO THE STATEMENT OF NET ASSETS December 31,2009~~

Amounts reported for governmental activities in the Statement of Net Assets are different because: Fund Balances, Total (jovemmental Fimds $ 85,803,436 Capital assets used in govenmienlal activities are not financial resources and, therefore, are not reported in the governmental funds. 72,664,876 Long-term Uabilities, including bonds payable, are not due and payable in the current period and, therefore, are not reported in the governmental fiinds: Accrued interest payable (452,902) Bonds, notes and loans payable (79,351,547) Premiums, discounts and deferred charges 249,186

~~NetAssets of Governmental Activities $ 78,913,049~~

~~The accompanying notes are an integral part of this statement~~

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i ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA RECONCILIATION OF THE GOVERNMENTAL FUNDS STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES TO THE STATEMENT OF ACTIVITIES For the Year Ended December 31,2009

~~Amounts reported for governmental activities in the Statement of Activities are different because: Net Change in Fund Balances, Total Goveramratal Funds $37,147,322~~

Governmental funds report cs^ital outlays as expenditures. However, in the Statement of Activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense: Capital outlays 5,835,631 Dqneciation expense (4^98,766)

~~Transfers of completed coital projects to the business-type activities are shown on Ihe Statement of Activities, but not on the fimd financial statements (5,485,508)~~

The issuance of long-term debt (bonds, leases, etc.) provides current financial resources to governmental fimds, while the repayment of the principal of long-term debt consumes the current financial resources of govenmiental fimds. Neither transaction, however, has any effect on net assets. Also, governmental funds report the effect of issuance costs, premiums, discounts, and similar items y/bsa debt is issued, whereas these amounts are deferred and amortized in the Statement of Activities: Proceeds fix)mne w long-term debt issued (29,930,000) Principal payments on long-term debt 4,824,100 Bond issuance costs on new debt 116,360 Amortization of bond issuance costs (25,711) Amortization of bond premiums 6,534 Increase in net post-emplyment benefit obligations (1,234,979) Decrease in interest payable 100,093

~~Change in Net Assets of Governmental Activities $ 7,055,076~~

~~The accompanying notes are an integral part of this statement 21 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA STATEMENT OF NET ASSETS PROPRIETARY FUNDS December 31,2009~~

~~BUSWESS-TYPE ACnVlTIESBNlERPRISE FUNDS TOTAL Solid Mosquito ENlERnUSE Ulilites System Sewenge Waste FIINDS~~

ASSETS Cnmnl Assets Cash and cash eqnivBloits 329,234 S 292,201 S 249,901 S 1.839 S 873,175 Piqnid items 49,647 52,036 101.683 ReceivaMn (net of allowances for uncollectibles) 1,723,873 272,447 12U55 176,127 2,293.802 Due tiiHn other nuiDS 75.728 1,738>43 1,210.100 159,402 3.183.773 Due fipomodie r guveiiiiiieids 5,779,497 5,779,497 Invenloiy 234,428 254,428 RestiictBd assets - cash and cosh equivalents 2,256,981 2,256,981

~~Total Cmmit Assets 4.689.891 8.134,724 1,581.356 337,368 14.743,339~~

~~Noncmrent Assets: Papitiii jtfj^fts (pet of accumulated dnnciati(Bi} 55^fi67 73,744,773 13,179 129,283.019~~

~~Total Noacunent Assets 55.525.067 73,744.773 13,179 129.283.019~~

~~TOTAL ASSETS 60.214,958 S 81.879.497 t 1,581,356 $ 350,547 S 144.026,358~~

~~UABnjnES Cmrent liabilities: Accounts, salaries, and other p^ables 423,659 414,600 300,968 56.365 1.195,592 Due to odier fimds 3,241,034 6,559,086 290,000 10,090,120 Ottwr liabilities 137,737 137,737~~

~~Current Inabilities Parable fiom Restricted Assets: Customer (teposits 1.375,722 1,375,722 Brads paydile, cuiieoi poiDcm 397,436 397.436 Accrued interest payable 114,630 114,630~~

~~Total Cunenl Liabilities 5,690,218 6,973,686 590,968 56.365 13.311.237 Nooctorent Liabilities: Revenne bonds (net of unamortized disconnls) 6,078.197 6.078,197~~

~~Total Noncurrent lidiilrties 6,078.197 _ _ . 6,078,197~~

~~TOTAL LIABIUTIBS 11.768.415 6,973,686 590,968 56.365 19,389.434~~

NETASSETS bivested in cental assets^ net of related ddit 49,049,434 73,744,773 13,179 122,807,386 Restricted fbr cental oiill^ 1,089,005 264,723 1,353.728 Unrestricted (1,691.896) 896,315 990388 281,003 475.810

~~TOTAL NET ASSETS 48,446,543 $ 74.905.811 $ 990.388 S 294.182 S 124.636^24~~

~~The accompai^Tng notes are an integral part of this statemenL~~

~~22 ST. JOHN THE BAPTIST PARISH COUNCIL STATEMENTS OF REVENUES, EXPENSES, AND CHANGES IN FUND NET ASSETS PROPRIETARY FUNDS For the Year Ended December 31,2009~~

~~BUSINESS-TYKB ACHVITIES-ENIERFRISE FUHDS~~

TOTAL Utilita Sdid ENTHRPSISB Svitem Sewenge Waits Abatemeot FUNDS Opcntfaig Revenocs CliaigBa for lemces: Water salei S 5,876,809 $ - S s i 3.876^809 Senercbatgea -- 5,228,519 - - 5,228,519 Mosqmto Ababancnt - - - 534,718 534,718 282,605 62,391 3,687,686 - 4,032,682 102,045 6^512 32 - 108,589 Ttdol Operating RCVCDUCI 6^1,459 3,297,422 3,687,718 534,718 15,781,317

Opcnding Expenses U16.545 1,89M>8 53,433 12,717 3,1W,003 Pmiftaaion 1,199,675 - - - 1.199,675 186,017 - - - 186^017 Salaries, operations 2,746,921 2,396^479 - - 5.143,400 Plant - 1,782,456 - - 1,782,456 Vduclc ftad and mamtenance - 79352 - - 79352 luSrect Costs - - 43.619 - 43,619 Contract Services - - 3,508,850 744,234 4,253,084 - - 269 - 269 Depredation 1.9101043 2.516,525 • 1(^344 4,43^912 TcAd Operating Eiqxmes 7,059,201 8,«71,120 3,606^171 767,295 20303,787

~~Opeiatbig Income (Loss) (997,742) (3373.698) 81,547 (232,577) (4,522.470)~~

Nonopcnrtbig Rercniies (Eipcnscs) Ad valoiGDi tasfis - - - 163,131 163,151 Bnnicane deamq) eq)enses - (127,020) - - (i;7,020) Intciesl income 13,650 2,333 1,465 272 17,720 Intciestnqxitse (408,490) - - - (408.490) Total Nraopemmg Revemtes ^iqtensca) (394,840) (124.687) 1,465 10.423 (354,639)

~~Income (Loss) Before ContrUHitfons and Transfers {U92,582) (3,498,385) 83,012 (69,154) (4,877,109)~~

~~4,740,822 3,071373 . 125,000 7,!>37,197 (326,438) (45J.438) - (15,000) (792,876)~~

~~Cbmge bi Net Assets 3,021,802 (878,448) 83.012 40,846 2,267,212~~

~~Net Asscts-B^jnning~~

~~NetAEset»£DdofYear S 48.446^543 S 74,905,811 S 99fll388 S 294.182 S 124,636,924~~

~~Tlie notes to the financialstatemrait s are an int^ial part of iMs statement~~

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~~I I ^ .S .8 J J ^ ^ ^ .s _ 5- (THIS PAGE INTENTIONALLY LEFT BLANK) ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICES~~

The jQnancial statranents of the Parish of St John Ihe Baptist have been prepared in confomiity with generally accepted accounting principles (GAAP) as applied to governmental units. The Govermnental Accountirg Standards Board (GASB) is the accepted standard-setting body for establishing governmental accounting and financial reporting principles. Hie more significant of the Parish's accounting policies are described below.

~~A, REPORTING ENnTY~~

The St John the Baptist Parish Council (the Council) is the governing authority for the Parish of St John the Bq>tist, a political subdivision of the State of Louisiana as authorized by the State Constitution. The Council consists of nine members, two of whom are elected from two divisions of Ihe Parish consisting of 50% of the Parish's p(>pulation and seven members elected to represent each of die seven distric^ts. The Parish President, elected by the voters of the Parish, is the chief executive officer of the Parish and is responsible for carrying out the policies adopted by the Council and for the administration of all Parish departments, offices, agencies and special districts.

Louisiana Revised Statutes, at LSA-R.S. 33:1236, give the Council various powers in regulating and directing the af^irs of the Parish and its inhabitants. The more notable of ' these are the power to make regulations for its own government; to regulate the construction and maintenance of roads, bridges, and its drainage system; to regulate the sale of alcoholic beverages; and to provide for the health and wel&re of the poor, disadvantaged, and unemployed in the Parish. Funding to accomplish these tasks is provided by ad valorem taxes, sales taxes, be^ and alcoholic beverage permits, state revenue sharing, and various state and federal grants.

~~St John the Baptist Parish occi^ies 219 square miles with a population of £^proximately 47,684. Coimdl offices are located in the Parish office building at 1801 West Airline Highway, LaPlace.~~

As the governing authority of the Parish, for financial reporting purposes, the St John the Baptist Parish Council is the reporting entity for St John the Baptist Parish. Generally accepted accounting principles require &e financial statements of the reporting entity to present the primaiy government (the Council) and its component units. Component units are defined as legally separate organizations for which the elected officials of the primary govenmient (the Council) are financially accoimtable. The criteria used in determining

~~26 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCES (CONTINUED)~~

whether financial accountability exists include the appointment of a voting majority of an organization's governing board, the ability of the primary government to impose its will on that organization or whether there is a potential for the organization to provide specific financial benefits or burdens to the primary government Fiscal dependency may also play a part in determining financial accountability.

In addition, a component unit can be another organization for \^ch the nature and significance of its relationship with a primary government is such that exclusion would cause the reporting entity's financial statements to be misleading or incomplete.

The component units discussed below are included in the Council's basic financial statements either as blended component units or as discretely presented component units because of the significance of its operational or financial relationship with the Council.

~~a. Blended Component Unit~~

rriminal Court Fund: Tlie Criminal Court Fund accounts for a portion of the annual cost of the courts. The annual revenues are derived fix>m fines, forfeitures, court fees, etc. The Criminal Court Fund is a legally separate entity from the Council. However, the Criminal Court Fund provides services entirely, or almost entirely, to the Coimcil. Because the nature and significance of the relationship between the Council and die Criminal Court Fimd is such that exclusion would cause the Council's financial statements to be nuisleading or incomplete, this entity is reported as if it were part of the Parish's operations.

~~b. Discretely Presented Conqwnent Unit~~

Librarv: St John the B^Jtist Parish Library was established by the parish governing authority under the provisions of the Louisiana Revised Statute (LSA- R.S.) 25:211. The library provides citizens of the parish access to library materials, books, magazines, records and films.Th e Ubraiy is governed by a board of control that is ^pointed by the Council. The Litoary is considered to be fiscally depoident on the Council because it can not levy taxes or issue bonded debt widiout ^jproval by the Parish Council. St John the Baptist Parish Library issues separate financial statements and has a year end of December 31. Complete financial statements may be obtained directly fit)m the admmistrative office of St John the B^tist Parish Library, 1334 West Akhne Highway, LaPlace, Louisiana 70068.

~~27 ST, JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)~~

~~B. GOVERNMENT-WIDE AND FUND FINANCIAL STATEMENTS~~

The government-wide financial statements (i.e. the statement of net assets and the statement of changes m net assets) report information on all of the activities of the primaiy government and its conqx)iient units. For the most part, die effect of interfimd activity has been removed JBrom these statements. Governmental activities, which normally are siq)ported by taxes and intergovernmental revenues, are reported separately fix)m business-type activities, which rely to a significant extent on fees and charges for siq)port Likewise, flie primary government is reported separately fix)m certain legally separate component units for which the primary government is financiallyaccountable .

The statemeDit of activities demonstrates ^ degree to which Ihe direct exp^ises of a given fimction or segment is of&et by program revenues. Direct expenses are those that are clearly identifiable with a specific fimction or segment Program revenues mclude 1) charges to customers or ^ipHcants who.purchase, use, or durectly benefit fiom goods, services, or privileges provided by a given fimction or segment and 2) grants and contributions that are restricted to meeting the operational or c^tal requirements of a particular fimction or segment Taxes and other items not properly included among program revenues are reported instead as general revenues.

Separate financial statements are provided for governmental fimdsan d proprietary fimds. M^or individual governmental fiinds and major individual enterprise fimds are reported as separate columns in the fimd financial statem^its.

~~C. MEASUREMENT FOCUS, BASIS OF ACCOUNTING AND FINANCIAL STATEMENT PRESENTATION~~

The government-wide financial statanents are reported using the economic measurement fi)cus and the accrual basis of accounting, as are the proprietary fimd financial statements. Revenues are recorded ^en eamed and e^qpenses are recorded v^en a liability is incurred, regardless of timing of related cash fiows. Property taxes are recognized as revenues in the year for whidi they are levied Grants and similar items are recognized as revenue as soon as all eligibility requirements unposed by the provider have been met.

~~28 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)~~

Governmental fimd financial statements are reported using tfie 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 collectible within the current period or soon enough thereafter to pay liabilities of the current period. For this purpose, the Parish considers revenues to be available if they are collected within 60 days of the end of the current fiscal period. Expenditures generally are recorded vfbeai a liability is incurred, as under accrual accounting. However, debt service expenditures, as well as expenditures related to compensated absences and claims and judgments are recorded only v^en payment is due.

Those revenues considered susceptible to accrual include sales and use tax revenues, federal and state grants and certain franchise fees. Sales taxes are recognized vftsa collected by vendors. Interest on time deposits is recorded when eamed Substantially all other revenues are recorded ^en received

Transfers between fimds v^ch are not expected to be repaid are accounted fi>r as other financing sources (uses) and are recorded at the time of transfer. Bank loans are recognized vfhea the loan is authorized Indirect cost reimbursements are the amounts the General Fund charges to several otiier fimds based on Ihe level of services provided to these fimds by the General Fund

The Parish reports deferred revenue on its nonmajor governmental fimds' combining balance sheet Deferred revenues arise when a potential revenue does not meet both the measurable and available criteria for recognition in the current period Deferred revenues also arise when resources are received by the Parish before it has a legal claim to them, as y/bea grant moneys are received prior to the incurrraice of qualifying expenditures. In subsequent periods, when both revenue recognition criteria are met, or wiien the Parish has a legal claim to foe resources, the liatnlity for deferred revenue is removed fiom the governmental fimd balance sheet and revenue is recognized

~~The Parish reports the following major governmental fimds:~~

~~Tbe General Fund is the Parish's primary operating fimd It accounts for all financial resources and expenditures of the general government, except those required to be accounted for in another fimd~~

~~29 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (CONTINUED)~~

The Roads and Bridges Fund accounts for revenues generated from a 3/8% sales tax and some state-generated revenues, such as Parish Transportation and Department of Public Safety fees. There is also a $.25 user fee charged on the utility bill to assist in the fimding of animal control. In addition, other revenues are generated fix>m the operations of this department, such as animal fees, grass cutting, etc.

~~The Economic Development Fund accounts for fliepromotio n of economic growth in St John the Baptist Parish. Revenue is generated fixnn a 3/8% sales tax.~~

The Sales Tax District Fund accounts for the revenues derived fijom the 1% sales tax passed by the residents of St John Parish for coital sewer improvements. The revenue is used to repay the annual principal and interest payments for sewer im^trovement bonds.

~~The 2992 General Obligation Sinking Fund accounts for the payment of principal and interest on the general obligation debt of the Parish. The general obligation debt is secured by property tax levies.~~

~~The 2009 General Obligation Bond Construction Fund was created by a 2009 bond calling to fimd various c^tal unprovements throughout the Parish.~~

~~The City reports the following major proprietary fimds:~~

~~The Utilities System Fund accounts for the annual operations of the water services siq)plied to the residents of St John Parish. Revenue is generated fix)m user fees for services provided~~

T)a& Sewerage Fimd accounts for the annual operation of the Wastewater Department Revenue is generated fixim water consumption user charges on the utility bill along with charges for permits. The expenditures are the cost for the aimual operations of the wastewater plants along wilb other costs associated with operations of this department This department is currently being subsidized with a transfer fixjm the Sales Tax District to meet its annual operating responsibilities.

The Solid Waste Fimd accoimts for the aimual cost to provide solid waste collection services to the residents of St John Parish. Annual revenues are generated by a user charge on the monthly utility bill.

~~30 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)~~

Private-sector standards of accounting and financial reporting issued prior to December 1, 1989, generally are followed m both the government-wide and proprietaiy fimd financial statements to the extent that those standards do not conflict with or contradict guidance of the Governmental Accounting Standards Board Governments also have the option of following subsequent private-sector guidance for their business-type activities and enterprise fimds, subject to this same limitation. The Parish has elected not to follow subsequent private-sector guidance.

Amounts reported as program revenues include 1) charges to customers or £q>pUcants for goods, services, or privileges provided, 2) operating grants and contributions, and 3) capital grants and contributions. Internally dedicated resources are reported as general revenues rather than as program revenues. Likewise, general revenues include all taxes.

Proprietary fimds distinguish operating revenuesan d expenses from nonoperating items. Operating revenues and expenses generally result from providing services and producing and delivering goods m connection with a proprietary fimd's prindpal ongoing operations. The principal operating revenues of the Utilities System, Sewerage, Solid Waste and Mosquito Abatement Funds are charges to customers for services. Operating expenses for the enterprise fimds include the cost of services, administrative expenses, and depreciation on c£q)ital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses.

~~When both restricted and unrestricted resources are available for use, it is the Parish's policy to use restricted resources first, then unrestricted resources as they are needed~~

~~D. BUDGETARY ACCOUNTING~~

Formal budgetary accounting is employed as a management control device and budgets are legally adopted for die General Fund, Special Revenue and Enterprise Funds. Budgets for the General and Special Revenue Funds are adopted on the modified accrual basis of accoimting. Enterprise Fund budgets are adopted on the accrual basis of accounting. Budgetary data for the Cental Project fimds are not presented since these fimds are budgeted over the life of the respective project and not on an annual basis. Other fimds are administratively budgeted for management use only.

~~31 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (CONTINUED)~~

~~The level of budgetary control is at the fimd/department level and expenditures may not exceed budgeted appropriations. Appropriations v^ch are not expended l^se at year end~~

Once a budget is approved by the Parish Council, management is authorized to transfer amounts between line items within a department. However, management cannot transfer fqpx>priations between departments without the approval of the Parish Council. If it becomes evident that receipts or disbursements will vary substantially fit>m those budgeted, then the Council shall prepare and adopt an amended budget. During the year, several discretionary amendments were necessary. Generally, such discretionary amendments were of an insignificant nature.

~~Additional details on the budgetary process may be found at Note 2.~~

~~E. ENCUMBRANCES~~

~~The Council does not use an encumbrance accoimting system.~~

~~F. CASH AND CASH EQUIVALENTS AND INVESTMENTS~~

Cash includes cash on hand, demand deposits, interest-bearing demand deposits, and money market accounts. Cash equivalents include amounts in time deposits and those investments with original maturities of 90 days or less. For purposes of the statement of cash flows, the Enterprise Funds con^d^ these same itoms to be cash.

Louisiana Revised Statutes, at LSA-R.S. 33:2955, authorize the Council to invest in (1) direct obUgations of the United States Treasury, tiie principal and mterest of which are fiiUy guaranteed by the federal government; (2) bonds, debentures, notes, or other evidence of indebtedness issued or guaranteed by federal agencies or U.S. Government mstrumentalities; (3) direct security repurchase agreements of any federal book-entiy-only securities; (4) time certificates of deposit of state banks organized under the laws of Louisiana and national banks having their principal offices in the State of Louisiana, savings accounts or shares of savings and loan associations; (5) m mutual or trust fimd institutions vMck are registered with the Securities and Exchange Commission under the Securities Act of 1933 and the Investment Act of 1940, and ^^ch have underlying investments consistmg solely of and limited to securities of the U.S. Government or its agencies; or (6) guaranteed investment contracts issued by a bank, financial institution, insurance conqjany, or other entity having one of the two highest short-term rating categories of either Standard & Poor's Corporation or Moody's Investors Service, provided that no such investment may be made except in coimection with a financing program sqiproved by the State Bond Commission.

~~32 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (CONTINUED)~~

~~In addition, local governments in Louisiana are authorized to invest in the Louisiana Asset Management Pool, Inc. (LAMP), a non-profit corporation organized under the laws of the State of Louisiana.~~

These investments are reported at fair value in accordance with Government Accounting Standards Board C'GASB") Statement No. 31. Fair value is based on quoted market prices. If quoted prices are not available, feir value is estimated based on similar securities.

Cash and cash equivalents are stated at cost, v^ch approximates market State Law R.S. 39:1225-provides that the amount of the pledged securities shall at all times be equal to 100% of the amount on deposit to the credit of each depositing authority, except that portion of the deposits insured by any governmental agency msuring bank deposits, v^ch is organized under the laws of the United States.

~~Investments consist of LAMP with original maturities of one year or less, and are stated at amortized cost, v^ch £q>proximates fiiirvalue .~~

~~G. SHORT-TERM INTERFUND RECEIVABLES/PAYABLES~~

During the course of operations, numerous transactions occur between mdividual fimds for goods provided or services rendered These receivables and payables are classified as "due fix}m other fimds" or "due to other fiinds" on the balance sheet Short-term interfimd loans are classified as mteifimd leceivables^yables. Interfimd receivables and psQrables between fimds witiiin governmental activities are eliminated in the statement of net assets. Any residual balances outstanding between the governmental activities and business-type activities are reported in the government-wide financial statements as "internal balances".

~~H. ADVANCES TO OTHER FUNDS~~

Advances between fimds, as reported in the fimd financial statonents, are offset by a fimd balance reserve account m £q)plicable governmental fimds to indicate they are not available for appropriation and are not expendable available financial resources.

~~L INVENTORIES~~

The cost of materials and si^rplies acquired by the governmental fiinds are recorded as expenditures at the time of consumption. Proprietary fimd type inventories are stated at the lower of cost or market, determined by the first-in,&st-ou t method

~~33 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (CONTINUED)~~

~~J. PREPAID riEMS~~

~~Certain payments to vendors reflect costs apphcable to fiiture accoimting periods and are recorded as prepaid items in both goveznment-wide and fimd financialstatement .~~

~~K. RESTRICTED ASSETS~~

Cratain proceeds of enterprise fimd revenue bonds, as well as certain resources set aside for their repayment, are classified as restricted assets on the Statement of Net Assets becaxise their use is limited by the governing bond covenants. Additionally, customer deposits held by the Utilities System Enterprise Fund are restricted for use m paying outstanding bills •when customers discontinue service.

~~L. CAPITAL ASSETS~~

Capital assets, \^iuch include land, buildings and building improvements, vehicles, fiimiture fixtures and equipment, and infrastructure assets (streets, roads, canals, water and sewer systems and drainage systems), are reported in the applicable governmental or business-type activities columns in the government-wide financial statements. Capital assets are defined by the Parish as assets with an initial, individual cost of more than $1,000. Such assets are recorded at historical cost or estimated historical cost if purehased or constructed Donated capital assets are recorded at estimated feir market value at the date of donation. Major additions are capitalized as projects are constructed Interest incurred during the construction phase of capital assets of business-type activities is included as part of the capitalized value of die assets constructed.

In the fimd fiinancial statements, capital assets used in governmental fund operations are accounted for as capital outlay expenditures of the governmental fimd upon acquisition. Coital assets used in proprietary fimd operations are accounted for the same as in the government-wide financial statements.

~~The costs of normal maintenance and repairs that do not add to the value of the assets or materially extend assets lives are not capitalized~~

~~34 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (CONTINUED)~~

~~Depreciation on all capital assets, excluding land and construction in progress, is calculated on the straight-line method over the following estimated usefiil lives:~~

~~Asset DescriDtion Asset Life~~

~~Buildings and Building Improvements 40 Street System 20 to 40 Drainage System 25 Office Equipment 5 to 12 Machinery and Equipment 10 Vehicles 5 Systems - Water and Sewer 10 to 50~~

~~M. COMPENSATED ABSENCES~~

~~The Council has the followmg policies relating to vacation and sick leave:~~

Employees eam fiiom 5 to 30 days of vacation leave each year, depending on their length of service. Vacation leave must be taken in the year earned and cannot be accumulated Also, employees eam 6 to 18 days of sick leave per year ^^ch can be accumulated and is paid only iq)on retirement Upon retirement, all employees are paid for the total unused sick days at the regular hourly rate iqp to a mflviimim of 90 days. All accumulated unused and uiq)aid sick leave days in excess of 90 days are forwarded to die retirement system for conversion upon application for normal retirement

All sick leave is accrued when incurred in the government-wide and proprietaiy fimd financial statements. A liability for these amounts is reported in governmental fimds only if the have matured, for example, as a result of employee resignations and retirements.

~~The accumulation of sick leave is nominal at December 31, 2009. Therefore, a liability for compensated absences due employees has not been included in die basic financial statements.~~

~~N. LONG-TERM OBUGATIONS~~

In the government-wide financial statements, and proprietary fimd types in die fimd financial statements, long-term debt and otiier long term obHgations are reported as liabilities in the applicable governmental activities, business-type activities, or proprietaiy fimd type statement of net assets. Bond premiums and discounts, as well as issuance costs, are deferred and amortized over the life of die bonds using the effective mterest mefliod

~~35 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (CONTINUED)~~

~~Bonds payable are reported net of the appMcsible bond premium or discount Bond issuance costs are reported as defened charges and amortized over the term of the relateddeb t~~

In the fiind financial statements, governmental fimd types recognize bond premiums and discoimts, as well as bond issuance costs, during the current period. The fece amount of debt issued is reported as other financing sources. Premiums received on debt issuances are reported as other financing sources while discoimts on debt issuance are reported as other financing uses. Issuance costs, \^^ether or not withheld from the actual debt proceeds received, are reported as debt service expenditures.

~~O. FUND EQUITY~~

~~In the government-wide financial statements, equity is classified as net assets and displayed in three components:~~

a. Invested m coital assets, net of related debt - consists of capital assets including restricted coital assets, net of accumulated depreciation and reduced by the outstanding balances of any bonds, mortgages, notes, or other boirowings that are attributable to the acquisition, construction, or improvement of those assets.

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 coital assets, net of related debt".~~

In the fimd financial statements, govenmiental fiinds report reservations of fimd balance for amounts that are not available for ^propriation or are legally restricted by outside parties for use for a special purpose. Designations of fimd balance represent tentative management plans that are subject to change.

~~P. BOND ISSUANCE COSTS~~

Bond issuance expense and bond discounts incurred as a result of the issuance of revenue bonds are amortized in proportion to the debt service on the revenue bonds. Bond issuance costs are c^itahzed and amortized over the lives of the underlying bond issues at a rate corresponding to the percentage of current year debt service to total debt service. At December 31, 2009, the Utilities Fund had $249,186 of unamortized bond issuance costs. Amortization expense for the year ended December 31,2009 was $25,711.

~~36 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 1 - SUMMARY OF SIGNIFICANT ACCOUNTING POUCIES (CONTINUED)~~

~~Q. INTERFUND TRANSACTIONS~~

Interfimd services provided and used are accounted for as revenues, expenditures, or expenses. Transactions that constitute reimbursements to a fund for expenditures/expenses initially made from it that are properly applicable to another fiind are recorded as expenditures/expenses in the reimbur^g fimd and as reductions of expenditures/expenses in the fiindtha t is reimbursed

~~All other interfimd transactions, except interfimd services provided and used and reimbursements, are reported as transfers.~~

~~For the purposes of the statement of activities, all mterfimd transfers between individual governmental fiinds have been eliminated~~

~~R. SALES TAXES~~

The St John the Baptist Parish School Board, a separate entity, collects four and three- fourths percent in sales and use tax. Tlie sales and use tax is collected by an independent contractor, who is contracted through the School Board and serves as the sales tax department. Two and one-quarter percent of the taxes collected are remitted to the Parish Council. One-quarter percent of the taxes collected are remitted to the Sheriffs Department. The School Board's costs of collecting the fimds are shared proportionally by the Parish Coimcil, Sheriff's Department and the School Board.

~~S. ACCOUNTING ESTIMATES~~

The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make certain estimates and assimiptions. Those estimates affect the reported amounts of assets and liabilities and disclosure of assets and Uabilities at the date of the financial statements. They may also affect the reported amounts of revenues and expenses of proprietary fimds and the government-wide financial statements during the reporting period Actual results could differ fix>m these estimates.

~~37 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABELITY~~

~~Budget~~

~~The procedures used by the Parish in establishing the budgetary data reflected in die financial statements are as follows:~~

(1) At least sbcty (60) days before the begmnmg of the fiscal year, the President submits a line item operating budget and a capital budget in accordance with accepted accounting procedure in a format established by the Parish Council The budget submitted shall be balanced The President submits with the budget a message containing recommendations concerning the fiscal policy of the Parish, a description of the important features of the budget, and an explanation of all m^or mcreases or decreases in budget recommendations as compared witii expenditures of the prior year.

(2) The Parish Council publishes the proposed budget in the official journal two (2) weeks before the meeting at which the budget is to be adopted The budget as adopted constitutes an ^ipropriation of fimds for all purposes contained therem. A budget ordinance becomes effective the first day of the fiscal year, unless otherwise provided therein.

(3) The Parish Council may amend the budgets before adoption except that no items for debt service may be reduced below the amount certified by the President as necessary. In no event should the Parish Council cause the total e)q)enditures to exceed anticipated revenue. If the Parish Council fezls to act on either budget within the time limit provided, it shall be adopted as submitted by the President

(4) The Parish President is authorized to transfer* budgeted amounts between departments; however, any revisions that alter the total ejqjenditures/revenues of a fimd must be ^jproved by the Parish Council.

~~38 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 2 - STEWARDSHIP, COMPLIANCE, AND ACCOUNTABILirY (CONTINUED)~~

~~Expenditures In Excess of Appropriations~~

~~The following fimdha d expenditures m excess of appropriations for the year ended December 31, 2009: E:q)eiiditures Appropriations Excess~~

~~AmbulanceFund $ 2SR.184 $ 284.124 $ 4.060~~

~~Expenditures exceeded appropriations due to die accrual of expenditures at year end vMdi had not been previously budgeted~~

~~Deficit Fund Balances /Net Assets~~

~~The following fimd had a deficit in fimd balance at December 31,2009:~~

~~Capital Projects Fund 2004 Water General Obligation Construction Fund f$227.798'>~~

~~Tlie deficit fimd balance in the above fimd is the result of accounts and contracts payable accrued at year end~~

~~NOTE 3 - AD VALOREM TAX~~

Ad valorem tax on real property is levied as of November 15* of each year. The tax becomes an enforceable lien on the property on the first day of the month following the fifing of the tax rolls by the Assessor with the Louisiana Tax Commission (usually December I'"). The tax bills are mailed by die Sheriff's OfiBce in early December and are due iqwn receipt The taxes become delinquent on January 1"* in the year after levy. The property taxes are levied on property values determmed by the St John the Baptist Parish Assessor's Office.

~~39 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 3 - AD VALOREM TAX (CONTINUED)~~

~~The following is a summary of authorized and levied ad valorem taxes for the year~~

AuthoriTied Levied Expiration Parishwide Taxes \fillaee MShss Date Parishwide 4.11 4.11 Pennanrait Courlhouse and Jail 1.01 1.01 12/31/15 Library 10.00 10.00 12/31/17 Public HeaMi 0.97 0.97 12/31/17 Road IJE^trne District No. 1 4.86 4.86 12/31/17 Mosquito Abatemexit District 0.48 0.48 12/31/18 Juvenile Detention Center 0.98 0.98 12/31/29 public Biuldings ARC Nfointenance 0.98 0.98 12/31/12 Senior Citizen Center 1.00 I.OO 12/31/13 General Obligation Bonds 14-50 14.50 03/01/12-03/01/24

NOTE 4 - SALES AND USE TAX The Parish levies a 4.75 % sales and use tax. The Parish and the St John the Baptist Parish School Board have entered into an agreement under \^ch the School Board collects the Parish's sales and use taxes for a stipulated fee. The School Board remits two and one-quarter percent of the taxes collected to the Parish on a monthly basis. Sales and use tax revenue recognizedi n 2009 totaled $30,989,873. .

~~NOTE 5 - CASH, CASH EQUIVALENTS AND INVESTMENTS At December 31,2009, the Parish had cash and cash equivalents as follows: Bank accounts Per Balance Sheet $ 69.467.995~~

Of the total cash and cash equivalents, shown above, $67,211,014 is unrestricted and $2,256,981 is restricted. Restricted cash is included with restricted assets on the combined balance sheet In the enterprise fimds, restricted cash equals $2,256,981 and unrestricted cash equals $873,175 for total cash of $3,130,156, wWch is presented as total cash in the statement of cash fiows.

Under state law, the bank balances of these deposits must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank. The &ir value of the pledged securities plus the federal deposit insurance must at all times equal or exceed the amoimt on deposit with the fiscal agent.

~~40 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 5 - CASH, CASH EQUIVALENTS AND INVESTMENTS (CONTINUED)~~

~~At year-end, the bank balance deposits totaled $70,970,348.~~

~~The bank balance is categorized as follows: Amount insured by the FDIC, or collateralized with securities held by the Parish's agent in the Parish's name. $ 70.970.348~~

~~The Parish does not have a deposit policy for custodial credit risk.~~

~~Custodial Credit Risk~~

Investments can be exposed to custodial credit riski f the securities underlying the investment are uninsured, not registered ui the name of the entity, and are either held by the counteiparty or the counterparty's trust department or agent but not in the entity's name.

~~The Parish does not have an investment policy for custodial credit risk. However, the Parish does not maintain any investments and is, therefore not exposed to custodial credit risk.~~

~~Credit Risk of Debt Investments~~

~~Tlie Parish does not maintain any debt investments and is, therefore, not exposed to credit risk of debt investments.~~

~~Concentration of Credit Risk~~

~~The Parish does not maintain any investments and is, therefore, not exposed to concentration of credit risk.~~

~~Interest Rate Risk~~

~~The Parish does not maintain any mvestments and is, therefore, not exposed to interest rate risk.~~

~~41 o\ r>i \o m ^_ ee © t^ oe •0 cs 1 S r^ ^4 -^•* •* 0 0^ » r«- o^ C3 ee r^ r^ 0 M M t^ m t^ •* « « to~~

~~as S ON 0 m »^ES o" t*i VO a- CO c 00 1^ s'~~

~~• 1 . •« •* •n t^ t- o\ w^ 2* .—1 C*l ^00* M s nt—l c ^* ^ s. I r' c^ 1 i p^ t-~ 10 iri TT 0 •O s M~~

I I ' •-1 • S 5 5 « VO ^o' •n I a 00 ee ci 1—1 r~R; fn m ^. r-l r-l %.. ^ o\ ' ' t 0 <— t- O t>4 *»1 0 ^ m n 00 ^' —** •* *fl 5i •* r^ 1 > 0, —• oe s 3 00 t-;^ oo w '•O 0" S [^ PQ IS a i ^ U 06 M % ' 0 t^ 0 ON , 0\ CO 00 0 t^ [^ tn 0 (f^ 1 in W1 «no t^ ^O ..4 il s m n 3 M n

~~I J ' ' 1 m «n •t m^ 'I o\ 00 ee 5« W^^~~

~~1 \o en m r^ 00 1^ ^ oJ ITi » a c> 5ee •^* «o i s «o 3; M•^~~

~~b « < fi ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 6 - RECEIVABLES (CONTINUED)~~

An allowance for estimated imcollectible receivables is established based on historical collection experience and other relevant cux^umstances. Ibe allowance for estimated uncollectibles at December 31,2009, consists of the followmg:

~~General Fund $ 51.558~~

~~Special Revenue Funds: Street Lights $ 48,564 Ambulance Fund 253 $ 48.817 Debt Service Fund: General Obligation Bond Series 1992 $ 146,Q13~~

~~Enterprise Fimds: Sewer District IB $ Solid Waste 3,819 Utilities System 1,462,568 Mosquito Abatement 5.140 $1-471.527~~

~~Total allowance for uncollectible accounts $1.717.915~~

Upon fiirther analysis of the Utilities System accounts receivable at December 31, 2009, a fiill allowance was established for all inactive account balances. An allowance for estimated uncollectibles on the remaining active account balances is based on historical collection experience.

~~43 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 7 - CAPITAL ASSETS Capital asset activity for the year ended December 31,2009 was as follows:~~

Jamiaiy 1, Completed Decranber31, 2009 Additions Reductions ConstnKtion 2009 Governmental Activities Coital assets not being depreciated: Land $ 3,507,624 $ 3,507,624 Conslniction-in-progress 9.521.472 3.569.299 r7.517.022) 5.573.749 Total cq)ital assets not being depreciated 13.029.096 3.569.299 (7.517.0221 9.081.373

O^ital assets being depreciated: Buildings and building unprovements 25,001,072 367,136 2,031.514 27,399,722 Street system 165,140,901 165,140,901 Drainage system 13,376,468 13,376,468 Furniture, Fixtures and Equipment 6,395,377 1,042,969 7,438,346 Vehicles 7.299.826 856.227 8.156.053

~~Total capital assets beii^ depreciated 217.213.644 2266332 2.031.514 221.511.490~~

Less accumulated depreciaticHi for Buildings and building in:q}rovements 4,510,125 840,260 5,350385 Street system 134,539,029 2,345,472 136,884,501 Drainage s^^tem 4,432,166 268,737 4,700,903 Furniture, fixtures and equ^ent 4,969,431 467,240 5,436,671 Vehicles 5.178.470 377.057 5.555.527

~~Total accumulated depreciaticm 153.629.221 4.298.766 157.927.987~~

~~Total coital assets being depreciated, net 63.584.423 (2.032.434) 2.031.514 63.583.503 Total governmental activities capital assets, net S 76.613.519 ^ 1-^36.865 % (5.485.508) £ 72.664.876~~

~~The remaining $5,485,508 of completed capital projects were transferred to die business-type activities and are shown in the next table.~~

~~44 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 7 - CAPITAL ASSETS (CONTINUED)~~

~~January 1, Conq)leted December 31, 2009 Additions Reductions ConstiTiction 2009~~

~~Business-Type Activities C^iM assets not being depreciated: Land $ 1,678,616 $ $ 1,678,616 Construction-in-progress - - Total coital assets not being depreciated 1.678.616 " - 1.678.616~~

~~Coital assets being depreciated:~~

Buildings and building inqirovements 7,438,196 59,103 997,835 8.495,134 Systems - water and sewer 191,025,891 670,145 4,487,673 196,183,709 Furniture, fixtures and equipmrait 2,832,595 80,263 2,912,858 Vdiicles 1.493.415 88J!45 1.581.660

~~Total capital assete being depreciated - 202.790.097 897.756 5.485.508 209.173.361~~

~~Less accumulated depreciation fyr.~~

Buildings and building Improvements 1,057,454 164,189 1,221.643 Systems - water and sewer 73,381.608 3,98831 77,369.849 Funuture, fixtures and equ^im^it 1,608,126 180,919 - 1,789,045 Vehicles 1.084.858 103.563 - 1.188.421

~~Total accumulated depreciation 77.132.046 4.436.912 81.568.958 Total coital assets being depreciated, net 125.658.051 (3.539.156) 5.485.508 127-604.403~~

~~Total business-^pe activities Cq)ital assets, net $127J36.667 £ (3.539.156) $ 5.485.508 £129.283.019~~

~~45 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 7 - CAPITAL ASSETS (CONTINUED)~~

~~Depreciation expense was charged to functions/programs of the Parish as follows:~~

Governmental activities: General government $ 310,524 Public safety 588,947 Public worics 2,896.939 Culture and recreation 454,642 Economic development 24,019 Healdi& Welfare 23.695 Total depreciation expense - governmental activities $ 4.298.766

~~Business-type activities: SoUd Waste $ Utilities Operations 1,910,043 Mosquito Operations 10,344 Sewerage Operations 2.516.526 Total depreciation expense - business-type activities $ 4.436,91^~~

~~Construction in progress is comprised of the following:~~

Expended to Dec. 31.2009 Governmental Activities: Sewer Regionalization $ 2,450,475 Ruddock - Elevated Tank #2 728,603 Infiltration Repaks 489,753 New Regional Water Plant 387,729 Airport Renovations 313,038 Construction Skips Ph II 308,100 Edgaid Raw Water 256,080 Lions Expansion 229,842 East Bank Complex 180,500 Ruddock Well System 88,934 West Bank Park Lights 84,450 Water Stors^e Tank Rehabilitation 42,003 Water Tower Phase I 8,242 Backflow Prevention Program 6,000

~~TOTAL CONSTRUCTION IN PROGRESS $ 5.573.749~~

~~The Parish is committed to spending ^)proximately $35 million to complete die above projects.~~

~~46 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 8 - PENSION PLAN Parochial Rmployees' Retirement System of Louisiana~~

Plan Description The Parochial Employees' Retirement System Board of Trustees (Ihe "Board") administers die Parochial Employees' Rethement System (the '*State Plan"), a cost-sharing multiple-employer defined benefit plan established by the Louisiana Legislature as of January 1, 1953 by Act 205 of 1952. The State Plan is operating pursuant to LSA-R.S. 11:1901 through 11:2025. The System is composed of two distinct plans. Plan A and Plan B, with separate assets and benefit provisions. All employees of the Council are members of Plan A.

All permanent employees woridng at least 28 hours per week ^o are paid wholly or in part firom parish fimdsan d certain elected parish of&cials are eligible to participate in the system. Under Plan A, employees hued prior to January 1, 2007 v/bo reture at or after age 65 with at least 7 years of credit^le service, or after age 60 with at least 10 years of creditable service, at or after age 55 with at least 25 years of creditable service, or at any age with at least 30 years of creditable service are entided to a rethement benefit, payable monthly for Ufe, equal to 3 per cent of then* final-average salary for each year of creditable service. Employees hired on or after January 1,2007 ^^^o retire at or after age 67 with at least 7 years of creditable service, at or after age 62 with at least 10 years of creditable service, or at or after age 55 with at least 30 years of creditable service are entitied to the retirement benefits described above. However, for those employees v/bo were members of the svqpplemental plan only prior to January 1,1980, the benefit is equal to one per cent of final average salary plus $24 for each year of supplemental-plan-only service earned prior to January 1, 1980, plus 3 per cent of final-average salary for each year of service credited after the revision date. Final-average salary shall be defined as the average of the highest consecutive 36 months salary for members hired prior to January 1, 2007. For members hired January 1, 2007 and later, final- average salaiy shall be defined as the average of the highest consecutive 60 months salary. Employees who terminate with at least the amount of creditable service stated above, and do not withdraw their employee contributions, may retire at the ages specified above and receive the benefit accrued to their date of tenninatioa The System also provides death and disabihty benefits. Benefits are established by state statute.

The State Plan issues an annual pubHcly available financial report that includes financial statements and required siq)plementary information. The financial report may be obtained by writing to the Parochial Employees' Retirement System, Post Office Box 14619, Baton Rouge, Louisiana 70898- 4619, or by calling (225) 928-1361.

Funding Policy Under Plan A, Members are requhed by statute to contribute 9.5 percent of dieu: annual covered salary and die St. John the Baptist Parish Coimcil is reqmred to contribute at an actuarially detemiined rate. Effective January 1,2009, the cunent employer contribution rate is 1225 percent of annual covered payroll. Contributions to die System also include one-fourth of one per cent of

~~47 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

NOTE 8 - PENSION PLAN (CONTINUED) the taxes shown to be collectible by the tax rolls of each parish (except Orleans and East Baton Rouge Parishes). These tax dollars are divided between Plan A and Plan B based proportionately on the salaries of the active members of each plan. The contribution requirements of plan members and die St John the Baptist Parish Council 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 of die prior fiscal year.

~~Firefighters' Retirement Svstem~~

Plan Description The Firefi^ters' Retirement System Board of Trustees administers the Fnefighters' Retirement System, a cost-sharing multiple-employer, defined benefit pension plan covering firefighters employed by a municipality, parish, or fire protection district of the State of Louisiana. The plan was created under the provisions of L.R.S. 11:2251 through 11:2269.

Employees with 20 or more years of service \^iio have attained age 50 or employees ^iio have 12 years of service vfho have attained age 55 or 25 years of service at any age, are entitied to annual pension benefits equal to 3 % of their average final compensation based on the 36 consecutive montiis of highest pay multiplied by their total years of service, not to exceed 100 percent Employees may elect to receive their pension benefits in the form of a jomt and survivor annuity. Employees terminating before rendering 12 years of service forfeit the right to receive accumulated plan benefits attributable to their en^loyer's contributions. Benefits are payable over the employees' lives in the form of a monthly annuity.

The Firefighters' Retirement System issues a publicly available financial report that includes financial statements and required supplementary information. The financial report may be obtained by writmg to the Firefighters' Retirement System, 3100 Brentwood Dr., Baton Rouge, LA 70809 or by callmg 225-925-4060.

Funding Policy Contributions for all members are established by statute at 8.0% of eamable conq>ensation. The contributions are deducted fix)m the member's salary and remitted by the participating agency. According to state statute, contributions for all employers are actuarially detemiined each year. The employer's contribution rate was 12.50% dirough June 30, 2009. Effective July 1, 2009, the employer's contribution rate increased to 14.00%. During the year ended December 31, 2009, actual employer contributions were 100% of reqmred contributions.

~~48 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 8 - PENSION PLAN (CONTINUED)~~

~~BASIS OF ACCOUNTING~~

The Parish's financial statements are prepared usuig the accrual basis of accounting. Plan member contributions are recognized m the period m wiiich the contributions are due. Employer contributions to each plan are recognized when due and the employer has made a formal commitment to provide the contributions. Benefits and refimds are recognized vAyea due and payable in accordance with the terms of each plan.

~~METHOD USED TO VALUE INVESTMENTS~~

As required by Governmental Accounting Standards Board Statement no. 25, "Fi/Mwcio/ Reporting for Defined Benefit Pension Plans and Note Disclosure for Defined Contribution Plans", investments are reported at &ir value. Short-term uivestments are reported at cost, vdiich ^)proximates Mr \^ue. Securities traded on national or international exchanges are valued at Ihe last reported sales price at current exchange rates. Corporate bonds are valued based on yields currendy available on comparable securities fiom issuers of similar credit ratings. Investments that do not have an established market are reported at estimated foir value.

~~The following provides certain disclosures for the Parish's contributions to the Parochial En^loyees' Retirement System of Louisiana under Plan A. December 3. t 2007 2008 2009~~

~~Employer required coDfributiaa rate 13.25% 12.75% 12.25%~~

~~Covered payroll $ 6,978,943 $ 7,582,172 S 8,632,506~~

~~Required employo* contributkms $ 924,710 $ 966,727 $ 1,057,482~~

~~Aclual Parish ctmtributions $ 924.710 $ 966,727 S 1,057,482~~

~~The following provides certain disclosures for the Parish's contributions to the Firefighters' Retirement System, which commenced in January 2004.~~

~~Decgnber31. 2007 2008 2009~~

~~Boi^Ioyer required contribution rate 15.50%/13.75% 13.75W12.50% 12.50%/14.00%~~

~~Covered payroll $ 766,959 $ 1,037,652 $ 1,351,603~~

~~Required employer contribution $ 112,215 $ 134,444 $ 180,999~~

~~Actual Parish contributions $ 112,215 $ 134,444 $ 180,999~~

~~49 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 9 - OTHER POST-EMPLOYMENT BENEFITS~~

~~Plan Description. St John the Baptist Parish's medical, dental, and life benefits are provided through an insured plan and are made available to employees upon actual retirement~~

Employees are eligible to retire accordmg to the following provisions: 30 years of service at any age; age 55 and 25 years of service; age 60 and 10 years of service; or, age 65 and 7 years of service. Complete plan provisions are contained in the official plan documents.

Retuee dental insurance premiums are paid 100% by the Parish and the data provided included the premiimis currentiy applicable. The same actuarial assumptions as those used for medical benefits were used to value dental msurance post-employment except that a zero trend factor assumption was used.

Retiree life insurance premiums are paid 100% by the Parish and the data provided included the premiums currentiy applicable. The same actuarial assumptions as those used for medical benefits were used to value life insurance post-employment except that a zero trend factor assimiption was used.

Contribution Rates. Employees do not contribute to dieu: post employment benefits costs until they become retirees and begin receiving those benefits. The plan provisions and contribution rates are contained in the ofBcial plan documents.

Fund Policy. Until 2008, St John the Baptist Parish recognized the cost of providing post- employment medical, dental and life benefits (St John the Baptist Parish's portion of the retuee medical, dental, and life benefit premiums) as an expense when the benefit premiimis were due and thus financed tiie cost of the post-employment benefits on a pay-as-you-go basis. In 2009, St John die Baptist Parish's portion of health care fimding cost for retired employees totaled $364,652, the dental totaled $21,556, and the life msurance totaled $7,095.

Effective with die Fiscal Year beginning January 1, 2008, St John the Baptist Parish unplemented Government Accountmg Standards Board Statement Number 45, Accounting and Financial Reporting by Employersfor Post employment Benefits Other than Pensions (GASB 45).

~~50 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 9 - OTHER POST-EMPLOYMENT BENEFITS (CONTINUED)~~

Annual Required Contribution. St John the Baptist Parish's Aimual Required Contribution (ARC) is an amount actuarially detennined in accordance with GASB 45. The Annual Required Contribution (ARC) is the sum of the Normal Cost plus the contribution to amortize the Actuarial Accrued Liability (AAL). A level dollar, closed amortization period of 30 years (the maxunum amortization period allowed by GASB 43/45) has been used for the post-employment benefits. The total ARC for the fiscal year begmning January 1, 2009 is $1,538,753 for medical, $71,154 for dental, and $18^75 for life, as set forth below:

~~Medical Dental Life Normal Cost $ 658,195 $32,358 $ 8,281 30-year UAL amortization amount 880,558 38,796 10.094~~

~~Annual required contribution (ARC) $1,538,753 $71,154 $18,375~~

~~Net Post-employment Benefit Obligation. The table below shows St John the Baptist Parish's Net Other Post-employment Benefit (OPEB) Obligation for fiscal year ending December 31,2009:~~

~~Medical Dental Life Beginmng Net OPEB Obligation 1/1/2009 $ 1,035,508 $ 48,677 $ 11,098~~

~~Annual required contribution 1,538,753 71,154 18,375~~

~~Interest on Net OPEB ObUgation - - -~~

~~ARC Adjustment _~~

~~OPEB Cost 1,538,753 71,154 18,375~~

~~Contribution - - -~~

~~Current year retiree premium (364,652) (21,556) (7,095)~~

~~Change m Net OPF.R Obligation 1,174,101 49,598 11,280 Endmg Net OPEB Obligation 12/31/2009 $ 2,209,609 $ 98,275 $ 22,378~~

~~51 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 9 - OTHER POST-EMPLOYMENT BENEFITS (CONTINUED)~~

The following table shows St John the Baptist Parish's annual post employment benefits (PEB) cost, percentage of the cost contributed, and the net unfimded post employment benefits (PEB) liability (asset):

Percentage Post of Annual NetOPEB Employment Annnal Cost Obligation Benefit Fiscal Year Ended OPEB Cost Contributed (Asset) Medical December 31,2008 $1,538,753 32.7% $1,035,508 Dental December 31,2008 $71,154 31.6% $48,677 Life December 31,2008 $18,375 39.6% $11,098

Funded Status and Funding Progress, hi the fiscal year endmg December 31, 2009, St John the Baptist Parish made no contributions to its post employment benefits plan. The plan was not fimded at all, has no assets, and hence has a fimded ratio of zero. As of January 1,2008, the first and most recent actuarial valuation, tiie Actuarial Accrued Liability (AAL) was $15,226,549 (medical), $670,761 (dental), and $174,698 Qifei), which is defined as that portion, as determined by a particular actuarial cost method (St. John the Baptist Parish uses the Unit Credit Cost Method), of the actuarial present value of post employment plan benefits and expenses which is not provided by normal cost. Since the plan was not fimded m fiscal year 2009, die entire actuarial accrued liability of $15,226,549 (medical), $670,761 (dental), and $174,698 Qife) was unfimded.

~~Medical Dental Life Actuarial Accrued Liability (AAL) $ 15,776,549 $ 670,761 $ 174,698 Actuarial Value of Plan Assets Unfimded Act Accrued Liability (UAAL) $ 15,226,549 $ 670,761 $ 174,698~~

~~Funded Ratio (Act Val. Assets/AAL) 0% 0% 0% Covered Payroll (active plan members) 7,741,600 7,741,600 7,741,600 UAAL as a percentage of covered payroll 196.68% 8.66% 2.26%~~

~~52 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 9 - OTHER POST-EMPLOYMENT BENEFITS (CONTINUED)~~

Actuarial Methods and Assumptions. Actuarial valuations involve estimates of the value of reported amoimts and assmnptions about the probabilily of events far into the future. The actuarial vduation for post employment benefits includes estimates and assumptions regarding (1) turnover rate; (2) rethement rate; (3) health care cost trend rate; (4) mortolity rate; (5) discount rate (investment return assimiption); and (6) the period to which the costs apply (past, current, or future years of service by employees). Actuarially detennined amounts are subject to continual revision as actual resultsar e compared to past expectations and new estimates are made about the future.

The actuarial calculations arc based on the types of benefits provided imder the temis of the substantive plan (the plan as imderstood by St John the Baptist Parish and its employee plan members) at the time of the valuation and on die pattern of sharing costs between St. John the Baptist Parish and its plan members to that point The projection of benefits for financial reporting purposes does not explicitiy incorporate die potential effects of legal or contractual fimdinglimitation s on the pattern of cost sharing between St. John the Baptist Parish and plan members in the fiiture. Consistent with the long-tenn perspective of actuarial calculations, the actuarial methods and assumptions used mclude techniques that are designed to reduce short-term volatility m actuarial liabilities and the actuarial value of assets.

Actuarial Cost Method. The ARC is determined using the Unit Credit Cost Method. The employer portion of the cost for retiree medical care in each fiitureyea r is determined by projecting the current cost levels using the healthcare cost trend rate and discounting this projected amount to the valuation date usmg the other described pertinent actuarial assumptions, includmg the investment return assumption (discount rate), mortality, and turnover.

Actuarial Value of Plan Assets. Since this is the first actuarial valuation, there are not any assets. It is anticipated that in fiiture valuations a smoothed maricet value consistent with Actuarial Standards Board ASOP 6, as provided in paragraph number 125 of GASB Statement 45.

Turnover Rate. An age-related tumover scale based on actual experience as described by admmistrative staff has been used. The rates, when applied to the active en^loyee census, produce an annual tumover of approxunately 9%. The rates for each age are below:

~~Age Percent Tumover 18-25 25.0% 26-40 15.0% 41 - 54 8.0% 55+ 6.0%~~

~~53 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 9 - OTHER POST-EMPLOYMENT BENEFITS (CONTINUED)~~

Post employment Benefit Plan Eligibility Requirements. It is assumed that entitlement to benefits will commence three years after earliest eligibihty for retirement as described on the first page of this letter under the heading "Plan Description". Medical benefits are provided to employees upon actual rethement Employees are eUgjble to retire according to the following provisions: 30 years of service at any age; age 55 and 25 years of service; age 60 and 10 years of service; or, age 65 and 7 years of service. Entitiement to benefits continue through Medicare to death.

Investment Return Assumption (Discount Rate). GASB Statement 45 states that the investment retum assumption shoiUd be the estimated long-term investment yield on the investments that are expected to be used to finance the payment of benefits (that is, for a plan which is funded). Based on the assumption that the ARC will not be fimded, a 4% annual investment retum has been used in this valuation. Ibis is a conservative estimate of the expected long term retum of a balanced and conservative investment portfolio under professional management.

Health Care Cost Trend Rate. Hie expected rate of mcrease in medical cost is based on projections performed by the OfGce of the Actuary at the Centers for Medicare & Medicaid Services as published m National Health Care Expenditures Projections: 2003 to 2013, Table 3: National Health Expenditures, Aggregate and per C^ita Amoimts, Percent Distribution and Average Annual Percent Change by Source of Fimds: Selected Calendar Years 1990-2013, released in January, 2004 by the Health Care Financing Administration (www.cmsJbhs.gov). "State and Local" rates for 2008 through 2013 fix}m this report were used, with rates beyond 2013 graduated down to an ultimate annual rate of 5.0% for 2016 and later.

~~Zero trend has been assumed for valuing life insurance.~~

Mortality Rate. The 1994 Group Annuity Reservmg (94GAR) table, projected to 2002, based on a fixed blend of 50% of the unloaded male mortality rate and 50% of the unloaded female mortality rates, was used. This is the mortality table which the Internal Revenue Service requires to be used in determining the value of accrued benefits in defined benefit pension plans. Since GASB 45 requires the use of "unblended" rates, we have used the 94GAR mortolity table described above to "unblend" the rates so as to reproduce the composite blended rate overall as the rate structure to calculate the actuarial valuation resultsfo r life insurance.

Method of Determining Value of Benefits. The "value of benefits" has been assumed to be die premium after retirement date e3q>ected to be paid by the Parish for each retiree and has been used as the basis for calculating tiie actuarial present value of OPEB benefits to be paid. It has been assumed that enrollees will retain the same coverage types after retirement date as they had during employment

~~54 PA CO C^~~

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~~» S S So~~

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~~! I if as § ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 11 - CAPITAL LEASES~~

Leases are accounted for m accordance with GASB Codification Section L20-Leases, Vitoch requires classification of leases as coital or operating leases. Governmental fimd assets under coital leases are recorded m the government-wide financialstatements .

~~The following is a schedule of coital lease obHgations at December 31,2009:~~

~~C^italizable Interest Tomunadoa Principal Interest to Descriptioii Amount Rate Date Balance Maiantv~~

Governmental Funds: Motorola Radios $ 323,301 5.09% 04/01/13 $ 177,648 $ 23,167 LaPlace E-OiieHP-75 624,000 5.35 09/05/13 84,131 52,716 Reserve Rescue Pinups 406,000 430 12/01/14 301,924 40,000 Gaiyville Rescue Pumper 340,745 5.25 07/08/16 256,125 56,535 Public Woifcs lYactors/Mowors 267,614 435 12/25/11 114,062 5,240 KomatsuD39px-21A 74,000 4.50 05/01/11 21386 688 Hydraulic Excavatms 194.584 5.50 07/08/11 82.254 3-730

~~Total Leases Payable $2,230,244 $ 1337J30 S 182.076~~

~~The following is a schedule of fiiture minimum lease payments under c^tal leases and the present value of the net minimum lease payments as of December 31,2009: Governmental Year Ended Funds~~

~~2010 $ 402,976 2011 369,317 2012 272,466 2013 272,465 2014 113,050 2015-2016 89.332~~

~~Total Minimum Lease Payments 1,519,606~~

~~Less: Amounts Representing Interest (182.076^~~

~~Present Value of Net Mmimum Lease Payments $1.337.530~~

~~56 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 12 - LONG-TERM DEBT The fi)llowing is a summary of long-tenn debt transactions of the Parish for the year ended December 31,2009:~~

~~Due Balance Issues or Payments or OiSCODDt/ Balance Within m/2009 Additions Expenditures (Preminm) 1201/2009 One Year~~

~~Govenunental Activities~~

Geoeral Obligation Bonds $27,500,000 $29,500,000 $1,480,000 $ $55,520,000 V760.000 Certificates of bidebtedness 7.S9S.000 - 865,000 - 6,730.000 646,000 Public Inqiiovement Bonds 13.140^8 - 1.995,000 (3.370) 11,141,838 2.065,000 Sales Tax & Revoiuc Bonds 2.015.081 430.000 150.000 (3,164) 2.291,917 190,000 Capital Lease ObligaticKis 1,671.630 - 334.100 - 1.337.530 402.976 Net Post-Enq>loymcQt 1.095.283 1.234.979 - - 2,330.262 -

~~Total Qovemmental Activities 53.017.202 31.164,979 4.824,100 (6,534) 79351,547 5.563,976~~

~~Bnslness-l^rpe Activities~~

~~Revenue Bonds 6,834,086 - 372.147 3,824 6.465,763 397,436~~

~~Total Business-Type Activities 6.834.086 372,147 3,824 6,465.763 397.436~~

~~Total Govcmnientai and Bnsiness-iype Activities S 59,851.288 $31,164,979 $ 5.196.247 $ (2,710) $85,8I7J10 $5,961,412~~

~~57 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

NOTE 12 - LONG-TERM DEBT (CONTINUED) General Obligation Bonds, Revenue Bonds, Certificates of Indebtedness, Revenue Anticipation Note and other long-term debt are comprised of the followmg individual issues: Dateof Authorized Interest Maturity Prindpal Merest BmidTvpe bsuance andlssucd Effi24 Date Qytslandiog tohtoturitv Govcmmait Activities: Public ImprovemcotBoit^ PuUic Inqnovcment Bends, Series ST-1993 04/01/93 1,400.000 7.0-10.0 oi/oyi3 365.000 59.600 Publiclmprovement Bonds, Series ST-1994 i(V01/94 500.000 5.5-iao 01/01/14 165,000 25,800 Public bi^irovemeot Bonds, Series ST-1995 07/01/95 800,000 53-10.0 oi/oms 535,000 102334 Pid>lic bnqnovemcnt Rcfimding Bonds-1996 12/01/96 6,800,000 3.9-5.6 12/01/14 2,480,000 422,259 Pidilic bnprovemait Bonds ST-1996 10/01/96 2,700.000 5.1-53 12/01/14 I.Q30.000 176350 Pid)lic Inqnovoncnt Refimding Bonds, Scries ST-1999 12/01/99 14,925.000 4375-5J 01/01/14 6,460;000 1,033.908 Public Bninovanait BfHids ST-2002 OEconomic Devdcqancnt) 03/01/02 330,000 2.50-8.0 01/01/12 80.000 14,200 Total PubBcImprOTcment Bonds \ 11.115.000 S 1.834.651

Qeaeial Obligation Bonds Geoetal Obligatioa Bonds - Scries 20(a 06/01/02 6,635.000 420-7.0 03/01/12 $5,015,000 $ 1.714.781 Geoend Obligation Bonds - Series 20(B 02/01/03 11365.000 5.0 02/01/13 8,950,000 3,147.626 General ObIigati(m Bonds' Series 2004 11/16/04 8300,000 33-5.0 03/01/24 6.870.000 2335,083 General Obligation Bonds - Series 2005 02/01/05 1,200,000 1.95-5.95 03/01/24 1.030.000 376.821 General Obligatiai Reftinding Bonds - Series 2008 11/06/08 4,485.000 339% 03/01/18 4,155.000 708.756 General ObU^tion Bonds- Series 2009 08^)1/09 29300,000 3.624.75 03/01/29 29JO0L000 18345.772 S SS.520.000 S 26.fi28.839

Certificates of Indebtedness Certificate of Indebtcdnesi^2004 lonom 723.000 4.78 04/01/20 588,000 142.924 Certificate of hdd)tedDcss-2005 06mm 750,000 3.80 04/01/15 490.000 57.950 Certificate of bid(MedQess-2006 08/21/06 5,650,000 4.18 04/01/18 4309,000 904322 Certificate of lDdditcdDess-2006A 09/26/06 550,000 4.18 04/01/19 437,000 87,131 Cotificate of bdd)tBdoe5S-2007 ll/08A)7 600,000 4.08 04/01/17 540,000 96^288 Certificate of Indebtednes»-2007A 12/21/07 200.000 4^ 01/04/17 166.000 ?9,7n Total Ceitificates of bd^rtedncss S 6.730.000 S IJ18366 Sales Tax & Revenue Bonds Scries 20(t3 02/01/03 330.000 4.0 02/01/13 S 150,000 12,874 Series 2005 02/01/05 1300,000 3.5-6.0 02/01/20 1,040,000 252,061 Series 2006 02/01/06 765,000 0.10^.0 02/OUZO 640,000 182.819 Revenue Bonds Series 2009 08/4/09 430,000 1.5(M.25 08AHA9 430.000 85,207 Total Saks Tax & Revenue Bonds S 2260.000 I 532^61

Total Bonds and Cotificates of bdebtedoess S 30J14.8I7 Bnaness-Q^ Activities: Revenue Bonds Water Revenue Rdimding Series 1997A Tax-ocempt bonds 10/01/97 356,000 5.75 12/01/14 S 145.000 $ 26.046 WatcrRevenue R^mdii^ Series I997B TaxAle bonds 10/01/97 2.445.000 8.00 12/01/11 530,000 64.400 Water Revenue Utility Bonds Scries 1998 06/1/98 3300.000 5.125 06/01/28 2354.96I 1371.444 WalerRevenueUtili^'Bands Series 1999 11/1/99 3300,000 420-5.75 12/01/19 3340.W9 1-281-440 Total Revenue Bonds 6.569.961

~~58 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 12 - LONG-TERM DEBT (CONTINUED) The aimual requirements to maturity for water revemie bonds as of December 31, 2009 are as follows: Year Ending December 31, Principal Interest~~

~~2010 $ 397,436 $ 372,277 2011 430,965 340,832 2012 460,014 310,988 2013 481,298 286,019 2014 509,943 260,559 2015-2028 4^90.305 1.17Z655 $ 2.743330~~

~~Tbe annual requirements to maturity for general obligation bonds as of December 31, 2009 are as follows: Year Ending December 31. FoDxnvai Interest~~

~~2010 $ 2,260.000 $ 2,741,914 2011 2,500,000 2,506365 2012 2,630,000 2388,787 2013 2,765,000 2,264,569 2014 2,915,000 2,13731 2015-2029 42.450.000 14.589,913 $ 55.520.000 $ 26.628.839~~

~~The annual requirements to maturity for sales tax & revenue bonds as of December 31,2009 are as follows:~~

~~Year Ending December 31. Principal Interest~~

~~2010 $ 190,000 $ 87,703 2011 200,000 81,026 2012 210,000 73,520 2013 215,000 65,618 2014 185,000 57,831 2015-2020 1.260.000 167.263~~

~~$ 2.260.000 $ 532.961~~

~~59 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 12 - LONG-TERM DEBT (CONTINUED) The annual requirements to maturity for certificates of indebtedness as of December 31,2009 are as follows:~~

~~YearEnding December 31. Principal Interest~~

~~2010 $ 646,000 $ 265,034 2011 674,000 237,818 2012 706,000 209,368 2013 734,000 179,684 2014 769,000 148,697 2015-2020 3.201,000 277,765~~

~~$6,730,000 $ 1.318.366 The annual requirements to maturity for public improvement bonds as of December 31,2009 are as follows:~~

~~YearEnding December 31, Principal Interest~~

~~2010 $2,065,000 $ 605,361 2011 2,180.000 489,986 2012 2,265,000 368.669 2013 2.240,000 244,901 2014 2.365.000 125.734~~

~~$1.834.651~~

General Obligation Bonds, totaling $55,520,000 are secured by an aimual ad valorem tax levy. In accordance with Louisiana Revised Statute 39:562, the Council is legally restricted fix)m incurring long-tenn bonded debt in excess of 35 percent of the assessed value of property in the Parish. The statute also states the Parish is restricted from incurring long-term bonded debt in excess of 10 percent of assessed value for any one purpose. Tlie statutory debt limit for the Parish is reported in the Statistical Section of the Parish's comprehensive annual financial report The total indebtedness secured by ad valorem taxes totaled $55,520,000.

The government-wide financial statements do not include any of the Pollution Control Revenue Bonds or Industrial Revenue Bonds issued by the industrial districts of St John the B^itist Parish. Obligations of the industrial districts are payable solely fium the income and revenues derived fix>m the industrial districts. Although the name of the Council ^)pears on the foce of the bonds, the Council has not guaranteed payment of those bonds in the event of default by tbe issuing authority.

~~60 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTTS (CONTINUED) December 31,2009~~

~~NOTE 12 - LONG-TERM DEBT (CONTINUED)~~

~~AH of the Fund's outstanding revenue bonds are subject to early redemption provisions.~~

There are a number of limitations and restrictions contained in the various bond indentures. The Parish is in conq)liance with all significant limitations and restrictions, including federal arbitrage regulations.

~~Defeasance of Debts~~

In 1989, the Council defeased certain 1987 Public Improvement Bonds by placing the proceeds of the new bonds in an irrevocable trust to provide for all fiiture debt service payments on the 1987 bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Council's financialstatements .

In 1996, the Council defeased $6,200,000 of Public Iraprovement Bonds, Series ST 1990. by issuing $6,800,000 of Public Improvement Refimding Bonds, Series 1996. The Council placed the proceeds of the new bonds in an irrevocable trust to provide for all fiiture debt service payments of the defeased bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Council's financialstatements .

In 2002, the Council defeased $1,500,000 of General Obligation Refimding Bonds, Series 1992 by placing the proceeds of General Obhgation Refimding Bonds, Series 2002 in an irrevocable trust to provide for all fiiture debt service payments of the defeased bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Coimcil's financial statements.

In2008, the Council defeased $4,485,000 of General ObHgafion Refimding Bonds, Series 1998 by placing the proceeds of General Obligation Refunding Bonds, Series 2008 in an irrevocable trust to provide for all future debt service payments of the defeased bonds. Accordingly, the trust account assets and the liabiHty for the defeased bonds are not included in the Council's financial statements.

~~At December 31,2009. $11,150.000 of bonds outstanding are considered defeased.~~

In December 1997, the Council defeased $875,000 of Water and Gas Series 1971 Serial Bonds, $70,000 of Water and Gas Series 1973 Serial Bonds, $12,000 of Water and Gas Series 1978 Serial Bonds, and $3,980,000 of Water and Gas Series 1993 Serial Bonds by placing the proceeds fiom the sale of the natural gas system along with a portion of the proceeds fix)mth e issuance of St John Utility Revenue Bonds Series 1997A and 1997B in an irrevocable trust to provide for all future debt service payments on the defeased bonds. Accordingly, the trust account assets and the liability for the defeased bonds are not included in the Utilities System's financial statements.

~~At December 31.2009, $940,000 of water and gas bonds outstanding are considered defeased.~~

~~61 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 13 - INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS The composition of interfimd balances as of December 31,2009, is as follows:~~

~~Due To/From Other Funds~~

~~Recdvable Fund Payable Fund Amount General Fund Road & Bridges $ 4,766 Utilities 2.760 N(Hmiajor Governmental Funds 80,398~~

~~Economic DevelopmCTt GoieralFund 199,161 1~~

~~Sales Tax District Solid Waste 290,000 Sewerage 6,500,000~~

~~Roads and Bridges General Fimd 187 Utilities 18,174 Nomnajor Govonmental Funds 27,136 Sewer 10,548~~

~~Utilities System General Fmid 17,932 NonmaJOT Govemmentel Funds 615~~

~~Sewerage Utilities 1,686.943 General Fund 3,062~~

~~SoUd Waste Utilities System U10,100~~

~~Mosquito Abatement Utilities System 159,402~~

~~Nonmajor Govemm^ital Funds Utilities System 106.474 General Fund 44,018 Ncmmajor Govemmraital Funds 66:207~~

~~Where there were both a due to and a due fiom the same two fiinds, tiie amounts were netted and the net amounts shown above.~~

Tlie above due to/fiom other funds were sbort-tenn receivables or payables m the normal couise of the Parish's operations. Significant receivables/payables consist of collections of revenues by one fund on behalf of another fimd^^c h had not beea transfoired by year-end.

~~62 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 13 - INTERFUND RECEIVABLES, PAYABLES, AND TRANSFERS (CONTINUED)~~

~~General Roads and Economic Nonmajor Fond Bridses Utilities Development Sewerage Funds Total Transfer Out:~~

~~General Fund $ $ $ $ $ $ 125,870 $ 125,870~~

~~Sales Tax District 244,140 3,000,000 - - 2,000,000 3361.934 8,606.074~~

~~Economic Development 2.335,000 - - - - 725,880 3,060,880 Roads & Bridges 180,788 180,788~~

~~Sewerage 451.438 451,438 Utilities System 326,438 - - - - - 326,438 Mosquito Abatemoit 15,000 15,000~~

~~Nomnnjor Governmental Funds 346,010 316,689 10.000 10,000 232,725 915,424~~

~~Total $3,898,814 $3,000,000 S 316.689 S 10,000 S 2,010.000 $4,446,409 $ 13,681,912~~

~~Transfers are primarily used to move funds fix>m:~~

~~- The Sales Tax District to other funds in connection with the operations, coital improvements and maintenance of the Parish's road and bridges and sewer district~~

~~- The Economic Development Fund to finance various programs accounted for in other funds in accordance with budgetary authorizations.~~

~~All other transfers are also in accordance with budgetary authorizations.~~

In addition to the above transfers, transfers of completed cq)ital projects were made fix>m the governmental funds to the Utilities Fund and Sewerage Funds, in the amounts of $4,424,133 and $1,061,375, respectively.

NOTE 14 - CRIMINAL COURT FUND Louisiana Revised Statutes, at LSA-R.S. 15:571.11 requires tiiat one-half of any surplus remaining in the Criminal Court Fund at year-end shall be transmitted to the Parish's Goieral Fund. At December 31,2009, tiiere was a surplus in the Criminal Court Fund of $1,745.

~~63 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 15 - COMMITMENTS AND CONTINGENCIES~~

Litigation The Parish is a named defendant in a number of claims and lawsuits resulting principally from personal injury, property damage, assessments, and construction claims. The Parish Attorney has reviewed these claims and lawsuits in order to evaluate the likelihood of an unfavorable outcome to the Parish and to arrive at an estimate, if any, of the amount or range of potential loss to the Parish. As a result of such review, the various claims and lawsuits have been categorized into ''probable," "reasonably possible," and "remote" contingencies as defined in GASB Codification C50. Legal counsel's opinion on the ultimate resolution of these matters is tiiat littie or no loss to the Parish Council should be incurred.

Federally Assisted Programs The Parish receives significant financial assistance fix)m numerous federal and state governmental agencies in the form of grants. The disbursement of fiinds received imder these prograins generally requires compliance with terms and conditions specified in the grant agreements. The programs are audited in accordance with the Single Audit Act of 1984 and 1996 Amendments and also subject to fiirther examination by the grantor agency. Any disallowed claims resulting fi:om such audits could become a liability of the General Fund or other £^Iicable funds. However, in the opinion of management, any such disallowed claims will not have a material effect on any of the financialstatements .

~~NOTE 16 - RESERVED FUND BALANCES AND NET ASSETS~~

~~The nature and purpose of the reserves of fund balances and net assets as presented m the fimd financial statements are as follows:~~

Fund balances - Reserved for debt service Fund balance available to pay the principal balances of the Parish's general long-tenn obligations. Fund balances - Reserved for capital projects Unejqjended funds remaining in a departmental budget dedicated for capital projects to be performed in fiitureyears . Fund balances - Reserved for operations, capital impmvemaits and maintenance nf sewer district Excess sales tax received by the sales tax district for the one-cent sewer tax. Net assets - Reserved for bond retirement and capital additions Net assets restricted to p^ong principal and mterest m the Sewer Fund and Utilities System Enterprise Fund as well as expenditures for coital projects or emergency repairs performed in fiitureyear s for these funds.

~~64 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

NOTE 17 - PAYABLE FROM RESTRICTED ASSETS A summary of enterprise funds' current liabilities payable fix)mrestricte d assets by account follows: Utilities Svstem Customer deposits $1^75,722 Current portion of bonds payable 397,436 Accrued interest payable 114,630 Total $1.887.788

NOTE 18 - RISK MANAGEMENT The Parish 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. These risks are covered by commercial insurance purchased fiom independent third parties. The more significant insurance coverages mclude water and sewerage commercial general liability, workers' compensation, business auto and commercial property. There have been no settlements that have exceeded insurance coverage within the past three year.

~~NOTE 19 - WIRELESS EMERGENCY 911 SERVICE CHARGE~~

Act 1029 of 1999 amends and reenacts Louisiana Revised Statutes (R.S.) 33:9101 tiiiough913 1 relative to communication districts. The act authorizes the governing authority of a communication district to levy an emergency telephone service charge on certain wireless communication systems to pay tbe costs of inqilementing FCC ordered enhancements to Emergency 911 systems.

In July 2000, the Council passed Ordinance MM-28 w^ch authorized a levy on Commercial Mobile Radio Service ("CMRS") users of 850 per month per wireless CMRS service connection. As of December 31, 2009, the Parish had entered into Cooperative Endeavor Agreements or Non-Disclosure Agreements provided for by Act 1029 with five CMRS service suppliers. As of December 31, 2009, the Parish had completed implementation of Phase I and anticipated completing Phase n by December 31,2010.

~~65 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

NOTE 20 -SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT Financial reporting standards reqiare footnote disclosure on discretely presented component units considering both the unit's significance relative to the total discretely presented component units and tiie nature and significance of the unit's relationship to the primary government (the Parish). As such, the following disclosures are presented.

~~A. CASH The component unit's deposits at year end were as follows:~~

~~Librarv Bank accounts Per Balance Sheet $ 2.197.636~~

Under state law, the bank balances of these deposits must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank. The feir value of the pledged securities plus the federal deposit insurance must at all times equal or exceed the amount on deposit with tiie fiscal agent.

~~Librarv Bank accounts Per Bank $ 2.246.867~~

~~Hie bank balances are categorized as follows:~~

Amount insured by the FDIC, or collateralized with securities held by the component unit's ^ent in the component unit's name $ 25p^0QQ Amount uninsured or unreg^ered, with securities held by the component unit's agent but not in the component unit's name. $ 1.996.867

~~66 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 20 ^SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT (CONTINUED)~~

~~Custodial risk is the risk feat, in the event of a bank feilure, the component unit's deposits might not be recovered.~~

~~B. CAPITAL ASSETS Capital assets for the component unit are as follows: Librarv~~

~~Equipment & furniture $ 1,29U48 Library books 3,387,663 Buildings 2,708,952 Land 40.000~~

~~Subtotal 7,427,963~~

~~Less: Accumulated Depreciation (4324.529)~~

~~Total $ 3.103.434~~

~~C. PENSION PLAN~~

Substantially all enq)loyees of fee St John fee B£q}ti5t Parish libraiy are members of the Parochial Employees' Retirement System of Louisiana, ^^ch fee Parish employees also participate in. For a detailed plan description, see the Parish's Note 9 on pensions.

~~The followmg provides certain disclosures for the St John fee Bq>tist Parish Library contributions to fee plan:~~

~~Librarv December31 2007 2008 2009~~

Employer required contribution rate 13.25% 12.75% 1225% Covered payroll $ 699,019 $ 715,035 % 196,191 Required employer contributions $ 92,620 $ 91,167 $ 97,607 Libraiy contributions $ 92,620 $ 91,167 $ 97,602

~~67 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEME]>JTS (CONTINUED) December 31,2009~~

~~NOTE 20 -SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT (CONTINUED) D. OTHER POST-EMPLOYMENT BENEFITS~~

Plan Descriptioii. The Library administers and contributes to a suigle employer defined benefit health, dental and life insurance plan for retirees and active employees, as aufeorized by fee Library Board. Tlie plan provides lifetime healfe and dental insurance for retirees, feen: spouses and dependents, and life msurance benefits for employees that retire at age 55 or older or have 30 years of service at any age. The Library uses fee same private insurance provider/carrier as fee Parish. No financial statements are available for fee library's plan.

For fee first time, fee Library was required to implemrait Governmental Accounting Standards Board Statement No. 45, Accoimting and Financial Reporting by Employersfor Post en^loyment Benefits Other than Pensions (GASB 45). In adopting fee requirements of GASB Statement No. 45 during fee year ended December 31, 2009, fee Ubraiy recognizes fee cost of post-employment benefits in fee year when eiiq)loyee services are rendered, reports the accumulated liability from prior years, and provides information useful in assessing potential demands on the Library's fiiture cash flows. Because fee Library has adopted fee requirements of GASB Statement No. 45 prospectively, recognition of the liability accumulated fix)m prior years will be phased in over 30 years, commencing wife fee 2009 liability.

Fmid Policy. The Library contributes 100% of the costs of the current year's healtii, dental and life msurance premiums for eligible retired employees. The Libraiy finances its plan on a pay-as-you- go basis; therefore, no funds are reserved for payment of fiiture healfe insurance premiums. For fee year ended December 31,2009, the Library contributed $26,593 to the plan on behalf of tiieretirees .

Ammal OPEB Cost and Net OPEB Obligatton. The Library's annual ofeer post-employment benefit (OPEB) is calculated based on the annual required contribution (ARC). Ihe Library has elected to calculate die ARC and related infimziation using the "alternative measurement mefeod" permitted by GASB Statement No. 45 for employers wife plans that have fewer tiian 100 total members. The ARC represents a level of fimding that, if paid on an ongoiog basis, is projected to cover normal cost each year and to amortize any unfunded actuarial liabilities (or fimding excess) over a period not to exceed 30 years. The followii^ table shows fee components of the Library's annual OPEB cost for fee year, fee amount actually contributed to fee plan, and changes in fee Library's net OPEB obligation to fee plan:

Annual reqmred contribution (ARC) $254,140 Interest on net OPEB obligation 7,624 Adjustments to Annual Required Contribution Annual OPEB cost 261,764 Contributions made (26,593) Increase in net OPEB obligation 235,171

~~68 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 20 -SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT (CONTINUED)~~

~~Net OPEB obligation at begmning ofyear = Net OPEB obligation at end ofyear $235.171~~

~~The Library's annual OPEB cost, fee percentage of annual OPEB cost contributed to fee plan, and tiie net OPEB obhgation for fee year 2009 was, $261,764,10%, and $235,171.~~

Funded Status and Fmiding Progress. As of December 31, 2009, the actuarial accrued liabihty for benefits was $2,561,142, all of which was unfimded. Tlie covered payroll (annual payroll of active employees coveted by the plan) was $764,502, and fee ratio of tiie unfimded actuarial accrued liability (UAAL) to the covered payroll was 335%.

The projection of fiiture benefits for an ongoiog plan involves estimates of fee value of reported amounts and assumptions about fee probability of occurrence of events ^ into the fiiture. Amounts determined regarding fee fimded status of a plan and fee employer's annual reqmred contributions are subject to continued revision as actual results are compared wife past expectations and new estimates are made about fee fiiture.

Actnaiial Methods and Assumptions. Projections of benefits for financial reporting purposes are based on the substantive plan (the plan as understood by the employer and fee plan members) and include fee types of benefits provided at the time of each valuation and fee historical pattern of sharing of benefit costs between fee employer and plan members to that point The actuarial mefeods and assun:q>tions used to include techniques tiiatar e designed to reduce fee effects of short- term volatility in actuarial accrued liabilities and the actuarial value of assets, consistent wife fee long-tenn perspective of fee calculations. The following sin^li^ing assumptions were made:

~~Retirement age for active employees - Acdve members were assumed to retire at the historical average retirement age for the covered group, viluch is currentiy 61 years.~~

~~Marital status - Marital status of members at fee calculation date was assumed to continue throughout retirement~~

~~MortaUty - Life expectancies were based on mortality tables fiiom fee National Center for Healfe Statistics.~~

TumovCT - Non-group-specific age-based turnover data fiom^GASB Statement No. 45 were used as fee basis for assigning active members a probability of remaining employed until fee assumed retirement age and for developing an expected future working lifetime assumption for purposes of allocating to periods the present value of total benefits to be paid.

~~69 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 20 -SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT (CONTINUED)~~

Healfecare cost trend rate - The expected rate of increase in healthcare insurance premiums was based on projections of fee Office of fee Actuaiy at fee Centers for Medicare and Medicaid Services. A rate of 9% initially, reduced to an ultimate rate of 5% after nine years, was used.

~~Healfe insurance premiums - 2009 healfe insurance premiums for retirees was used as the basis for calculation of fee present value of totalbenefit s to be paid.~~

Inflation rate - The expected long-teim inflation assumption of 2.8% was based on projected changes in fee Consumer Price Index (CPI) in The 2009 Annual Report of the Board of Trustees of the Federal Old-Age and Survivors Insurance and Disability Insurance Trust Funds for an intermediate growfe scenario.

~~Payroll growfe rate - The e}q}ected long-term payroll growfe rate was assumed to equal fee rate of inflatioa~~

Based on fee historical and expected returns of the Library's short-term mvestment portfolio and cash deposits, a future discount rate of 3% was used. In addition, a siiiq)lified version of the entry age actuarial cost method was used. The unfunded actuarial accrued liability (UAAL) is being amortized as a level percentage of projected payroll on an open basis over 30 years.

~~E. OIHER LONG-TERM DEBT~~

Changes in long-term obligations ofeer than fee OPEB obhgation of fee component unit are as follows: Librarv 1. Accrued Annual Leave The following is a summary of long-term obligation transactions for unused aimual leave during fee year: Unused Annual __Leave Long-term obligations payable at December 31,2008 $62,245 Additions 66,516 Deductions (59.080) Long-term obligations payable atDecember31,2009 $69.681

~~70 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO FINANCIAL STATEMENTS (CONTINUED) December 31,2009~~

~~NOTE 20 -SELECTED DISCLOSURES FOR DISCRETELY PRESENTED COMPONENT UNIT(CONTIIVUED)~~

~~2. Operating Leases~~

~~The Library entered into operating leases for buildings and copier machines. The total miniTTrmm annual commitments under all operating leases are as follows:~~

~~Year Ending December 31. Amount~~

~~2010 $ 12,822 2011 11,822 2012 9,975 2013 4,809 2014 1,872~~

~~Total $ 4L300~~

~~NOTE 21 - SUBSEQUENT EVENTS~~

In January 2010, fee Parish Council ^)proved Ordinance 10-01 aufeorizing fee issuance of $15,000,000 in Public Improvement Bonds Mliich will finance fee construction of a 2,000,000 gallon per day expansion at fee LaPlace River Road sewerage treatment plant and fee repair or replacement of broken and cracked sewer pipes throughout fee Parish to reduce sewerage back ups. The plant expansion is expected to cost $10,000,000 and fee pipe replacement and repair v^ be funded by the remaining $5,000,000.

71 REQUIRED SUPPLEMENTARY INFORMATION OTHER THAN MANAGEMENT'S DISCUSSION AND ANALYSIS (THIS PAGE INTENTIONALLY LEFT BLANK) ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERAL FUND For the Year Ended December 31,2009

Budgeted Amounts Variance vifli Original Rnal RnalBudgd- Badget Budget Actual Poshive (Nc3;aliva) Bxvamta Tsxes: Advaltrem $ 1,484.800 $ 1.725.528 :i 1,725,528 $ LiocDses and pennilB U90,000 1.498.533 1.498,532 (1) bdeijiovcniiiieiital revenues: Federal grants 120,000 205,358 205,258 - State revenue sharing 65,000 69.773 69.773 - other 147.000 92,747 92.746 (1) xêes. coarBCSL î^" ^^^^^B igBinnB 198,000 157347 157,348 1 12.000 . 4.468 4,468 - Other fevcnne 127.500 132,093 132,093 - Total Revalues 3,744300 3.885.747 3,885.746 m. Expenditures Cmreot: Gepaial govennncnt: Legisbtive 452300 559.693 559,666 27 District Altam^ 465.000 424.614 424.615 (1) District Court 338.500 342.730 342,729 I dcritofCoort 71,000 73.689 73.689 IôbatioaOfiScer 44,000 42.159 42.160 (1) ExBcotive - Presideot and Rnance 477,000 597,973 597350 23 Parish RendeDt Salaiy 123318 13536S 135368 R^tstrar of Votos 58300 48.998 47,192 1,806 Electums 27.500 19309 19309 Oenenl and Admintstrative 208,000 301.783 301.783 Civil Service 55.400 58.681 58.656 25 Piflnninff imo bOniDs 479300 6O932I 610318 (M97) Eiiq)Ioyee Benefits 723.470 721358 721.558 Qeocral Oovenunent 729.000 952.060 952.054 F,nn{prT»jnt KnA Rilil<1tnp TngiiHuww 171.000 190.192 190.192 Public Safety - Sheriff 55^000 568,871 568.871 178.100 148.088 148.088 J.P. and Constable 86.100 86391 86,133 158 Cnnniiinity Action 98,500 114.724 114,724 Sunmwr Pood Savice 150,000 197.137 71367 125,870 64333 67,194 67,194 HeaUi and Hmtian Soviees 64,033 83,934 83335 (1) Ibiman Resouices 66333 70338 70338 Qnmt Funded Projects Dditservice COl-2007 77.060 77.060 77,060 COI-2006 652.876 652.876 652,876 COI-2005 89.950 89.950 89350 COI-2004 66373 65.736 65,737 (1) Interest Eiêose COI-2002 274,928 274,928 274328

~~Total Expenditnes 6,844,474 7,575.055 7,448340 126.715~~

~~(Continued)~~

~~72 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - GENERALFUND For the Year Ended December 31,2009~~

~~Bodeeted Amounts Variance widi Oi^jna] Final F'm^ Budget- Budiget BndjcBt Actual Positive (N^iative)~~

~~Excess Q)eflclenc7) of Sevcnoci Over Expcnditares $ (3,100.174) t f3.689308) :i (3.562.594) $ 126.714~~

~~Other nnaBciiig Sources (Uses) Transfenin 3.598,814 3.898,814 3,898,814 Tnnsfbrsoot (125.870) (125.870)~~

~~Total OflierFniancing Sources 3398.814 3.898314 3.772344 (125,870)~~

~~Net Chaise fn Fund Babncca 498,640 209306 210350 844~~

~~Fond Balances, Be^mdng of Year 1340371 1340371 1340371 -~~

~~Fund Balances, Old of Year $ 1338^11 S 1.549.777 !i 1350.621 S 844~~

~~73 ST. JOHN TBE BAFITST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - ROADS AND BRIDGES For tlK Year Ended December 31,2009~~

~~BudRete^J^"*™"^ VansDco widi Rml Final Budgcl- Aotnal~~

~~Taxes: Ad^cran Salet BoduM 4335.000 5,296.M0 5,296330 Otbo'taxn md poultiei~~

~~58,395 64.832 64.832 Stvtc p*fy~~

~~Total Bsvomei 5.658.495 6^13J90 6,213JS7~~

~~ExpvadlUu~~

~~BoildiDg and plant~~

~~Fiddionlb^ Fubluwodn 8,617.452 9,391,835 9,391.830 HaaUliandwel&n~~

~~DebtSsnca 142.280 139.637 139.717 (80)~~

~~Total Expoidituna 8.759.732 9J31.472 9.531X7 (75)~~

~~ExcMi (DcfldMNj^dRamnwa OrerFipiwIttawi ai 01.237) 0317.882) (W17JW0) (78)~~

OOwrVInuKlnBSoarcM (Ute*) PiDoeeib of ddA isiued I^oooGO ol Itam SeleofRxedAnsb 3,00(^000 3,000,000 3.000.000 - Tntmicn out n8a78s) a80.78S) 080.788) Total OrtiH- Piniinring Souicei (Ite) 2,819.212 Z819J12 2,819.212

~~N«f ChsBKB in FOMI Bafawca (282.025) (498.670) (498.748) (78)~~

~~Fond Balaiica, Bcgiiinlnjt of Year 1,833.569 1,833J69 1.833.569~~

~~Fond Balaiicci,E(id of Yar S 1J51,544 S 133^899 Jt 1.334.821 $ (78)~~

~~74 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL- ECONOMIC DEVELOPMENT For the Year Ended December 31,2009~~

~~Budgeted Amomtt Variaooewidi Onfftal Fiosl rtnalBudgiBt- Anhwil Potiti>e (Neglive)~~

~~Knamm Tax» Advalonm S - $ - » - » SalaandtiM 4.835.000 5396330 5396330 O&crtKEBt and pcnaltKa~~

~~Fedoalpanta~~

~~Bfiftw savanna diaiius OdKT~~

~~EutaMt ncotiio 77,200 48,137 48.137 OttternvoouB 130.000 139.083 139.084~~

~~Totil Rtf¥uiiioi 5.042,200 5,483350 5.483j51~~

~~Bzpiaidltnra CuutuL~~

~~LcgKliTivc TmfeHil EmouEzTO~~

~~Civil tennoo BuildiEU md idmt PUUUiyu BOO ZOOBIS~~

~~Heal&aidwd&n p« wuh'imMi #liii^|i .IIIi^nt 1341325 1.482329 1,482.626 Tnn^ortBtkai Dnit Stfvice~~

~~Total Eqieaditum 1.541 J25 1,482.629 1.482.C6~~

~~Ezcaaa QMklaa^) of Bavcnae* ^^Ttr Kipfndllui 11 3,500,275 4.000.921 4.000J25~~

~~Otfaar FlBanclBsSwtrca (Iba) Fnoeedi of dd« inuad I^ucaads of laaiaa SaleofKxedAnali Tfanitcnin 1(X000 10;000 10;0DO Ttanuen out a735,880) a06Ct880) G.060.8BO)~~

~~(Uk.) a72S.880) (3.050.880) (3.OS0.88O)~~

~~Nat Chani!* In Fmid Baluwts 774,395 950041 950045~~

~~Fond Batancei, BaxfaintaR of Yaar 3.220208 3.22a»n 3J20J08~~

~~Fbnd BalaBcaa, End of Year~~

~~75 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - SALES TAX DISTRICT For the Year Ended December 31,2009~~

~~BudRetadAmoupti Vananca'nim Fmal ^nlBudget- _Bndgrt, .Budgrt. Actual~~

~~Revinnc* Taxtx Advaloceni $ - $ - $ - $ Salaanduse 12,10ft000 13335.455 13.335.455 Odicr taxe* and pcsaltiea~~

~~'r'*''F*YTiiiiiin''*' ''—*"•***• FedenlgnnH s^^ fimdK~~

~~Stata nfenuB dianDg O&er Fees, cbugB^ and oofnmmions Fbra end fixfbiturei tEitcmt DCOO0 105.000 32,730 32.729 0) Ottiar Rnreouo~~

~~Total RavEouei 12,205,000 13J68.185 13.368.184 ill~~

~~EzpsndttRrca~~

~~Gencnl gonsmnent Lcgbltfivn liidiciBl ExBcutna ElBDtkm f IQBQCO BOQ ^dlTlTTllitl Hlion CSvilieinoa BuOdiK and plant~~

~~Public ta&ty Publtowoda Scahh and vc^&ra~~

~~DdttScnioe~~

~~Total Bymdingei~~

~~Kzcen ffMMan^) of Barcnaca 12.20S.000 13,368.185 13368.184 ill~~

~~Olbv FtBandtqi Soarcet (UMI) rroooodiofdobtmued AoconS Ollctfsci Sale of^iud Aneti TnoxcBmn TJBUMCU OtA. P.75fe074)~~

~~Total Odier FitttttciDg Sc3urcc9 (Ua.) (9.756.0741 (8.60^074)~~

~~Nat Chai^ in Ftad Bdancaa 2.448.926 4.762.1 U 4.762.110 0)~~

~~Fund Bnlancea, B«Klnnfa)t irf Year 12,822,936 12^22,936 12,822.936 Ftand Bafawcaa, Epd of Ycv 17J85.047 17.585^046 M~~

~~16 ST. JOHN THE BAFTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO REQUIRED SUPPLEMENTARY INFORMATION December 31,2009~~

~~NOTE A - BUDGETARY BASIS OF ACCOUNTING~~

~~Budgets for the General Fund and each major Special Revenue Fund are adopted on the modified accrual basis of accounting. Therefore, GAAP serves as the budgetary basis of accoimting.~~

77 OTHER SUPPLEMENTARY INFORMATION (TEDS PAGE INTENTtONALLY LEFT BLANK) ST. JOHN THE BAPTIST PARISH COUNCIL SCHEDULE OF COUNCIL MEMBERS AND PARISH PRESIDENT COMPENSATION For the Year Ended December 31,2009

The schedule of coxr^yensation paid to the Parish President and Parish Councilmen is presented in conq)liance with House Concurrent Resolution No. 54 of the 1979 Session of the Louisiana Legislature. Compensation of the Parish Council is included in the legislative ejq)enditures of Ihe G^eral Fund. In accordance with Louisiana Revised Statutes, at LSA-R.S. 33:1233, the Parish Council has elected the monthly payment method of compensation- Under this method, the Coimcilmen receive ^)proximately $686 per month.

~~PARISH PRESIDENT AMOUNT~~

~~WiUiamHubbanl, Parish President $ 92,489 Patrick T. McTopy, Acting Parish President 30.830 $123,319~~

~~PARISH COUNCIL~~

Steve Lee, Council-at-Large, Division B $ 8,230 Richard Dale Wolfe, Council-at-Large, revision A 8,230 Jaclyn Hotard, Coimcil Chairperson, District IV 8,230 Charles Julien, District in 8^0 Haston Lewis, Sr., District I 8,230 Daniel Millet, District n 8,230 Darnel Usiy, District V 8,230 Rormie Smith, Council Vice Chairperson, District VI 8,230 Cherjd Millet, District Vn 8^30

~~Parish Council Total $ 74.070~~

~~78 (Tins PAGE INTENTIONALLY LEFT BLANK) NONMAJOR GOVERNMENTAL FUNDS~~

~~SPECIAL REVENUE FUNDS~~

Special Revenue Funds account for the proceeds of specific revenues (other than special assessments, expendable trusts, or revenues for major coital projects) that are legally restricted to expenditures for specific purposes.

~~Crimina! Court - The Criminal Court Fund accounts for a portion of the annual cost of the (Mjurts. The aimual revenues are derived fix)m fines, forfeitures, court fees, etc.~~

Civil Defense - The Civil Defense Fund provides the aimual operations of the St John Parish Department of Pubhc Safety. Revenues are generated firom an annual grant by Entergy, Inc. as mandated by the Nuclear Regulatory Commission (NRC). In addition, fimds are allocated by Economic Development to match grant fimdingpe r the sales tax proposition.

Street Lighting - The Street Lighting Fund accounts for the annual operations for paiish-wide street Ughting. The revenue is generated fix)m 4.94 mills, along with some state revenue sharing fimds. The expenditures consist of the cost for lighting public streets, as well as other annual operating expenditures.

Health Unit Tax - The Health Unit Tax Fund accoimts for the operation and maintenance of the two health units in the Parish. Revenue is generated fix)m a .99 mill Ad Valorem Tax along with some state revenue sharing. The expenditures include a portion of the annual operation of the health imits, as weU as the quarterly billing for personal and environmental health services performed m the Parish by the State Department of Health & Hospitals,

Juvenile Detention Center - The Juvenile Detention Center Fund provides for the housing of St. John the Baptist Parish juvenile offenders in juvenile detention feciHties in other Parishes. The revenue is generated firom a .99 mill Ad Valorem Tax. The major expenditure is the housing of juveniles outside St. John the Baptist Parish.

Airport Anthoritv - The Airport Authority Fund accounts for the annual operation of the St. John the B^tist Parish Airport. The revenues are generated fiom the retail sale of goods and services to the &cility users, such as fiiel, storage, and miscellaneous equipment Funds are also allocated horn Economic Development to assist in the annual operations of the facility.

Volunteer Fire Departments - These fimds account for the annual operation of the four volunteer fire departments within St John the B^tist Parish. The revenue is generated fix)m a % % sales tax for the fire departments along with a 2% fire insurance rebate.

~~79 NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)~~

Fire Services Fund - In May 2003, the voters of St John the Baptist Parish passed a .25 cent sales tax for a partially paid fire department. This fimd will account for the cost associated with the paid personnel for the fire departments.

Conunnnications District - The Communications District Fund accoimts for the annual operation of the emergency 911 fecihty. Revenue is generated fixim the monthly 911 surcharge collected by local telephone companies along with interest income.

Ambulance Fund - The Ambulance Fund accounts for annual emergency ambulance services for St John the B^tist Parish. The revenue is generated fix>m a service charge on residents' monthly utility bills. The major expenditure for this fimd is the private contract services for parish-wide EMS.

~~ARC Maintenance Fund - The ARC Maintenance Fund assists in the annual maintenance for the ARC Center. The revenue is generated fi*om a 1.00 mill Ad Valorem Tax.~~

~~Senior Citizen Tax -The Senior Citizen Tax Fund assists in the annual maintenance of the Senior Citizen Center. The revenue is generated fiom a .99 mill ad valorem tax.~~

Convention Center Fund - Revenue is generated fix)m a dedicated 2.97% sales tax charged on the hotel/motel occupancy of lodging in St. John the Baptist Parish. The revenue is dedicated to the construction and maintenance of a Civic Center.

Recreation Fund - The Recreation Fund accounts for recreational expenses of the Parish w^ch consist primarily of maintaining the park grounds and the summer youth program. The revenue is generated primarily fiom video poker revenue. Although this fimd was created in 2005, the fimds were previously accounted for in the General Fund.

~~Health & Human Services Fund - This fimd is used to account for various grants and other revenues used to provide food, housuig and utiUty assistance to needy residents in the Parish.~~

~~DEBT SERVICE FUNDS~~

~~The Debt Service Funds are used to accumulate monies for the payment of principal, interest, and fiscal charges on the Parish's general obligation and special tax bonds.~~

~~Parishwide Sewer Sales Tax Reserve Fund - This fimd accounts for the reserving of fimds as prescribed by law for any one year's principal and interest payments for sewer bonds.~~

~~80 NONMAJOR GOVERNMENTAL FUNDS (CONTINUED)~~

Parishwide Sewer Sales Tax Sinking Fund - This fimd accounts for the annual payment of principal and interest on sewer bond debt The Sales Tax District transfers on a monthly basis the fimdst o cover these payments.

~~Economic Development Sales Tax Reserve Fund - This fimd accounts for the reservmg of fimds as prescribed by law for any one year's principal and interest payments for economic development bonds.~~

Economic Development Sales Tax Sinking Fund - This fimd accounts for the aimual payment of principal and interest on economic development bond debt.' The Economic Development Fund transfers on a monthly basis the fimds to cover these payments.

WVFD Fire Protection Sinking Fund - This fimd accounts for the aimual payment of principal and interest on the WVFD sales tax bond debt The WVFD operatmg fimd transfers on a monthly basis the fimds to cover these payments,

~~WVFD Fire Protection Reserve Fund - This timd accounts fi)r the reserving of fimds as prescribed by law for any one year's principal and interest payments for the WVFD sales tax bonds.~~

~~CAPITAL PROJECTS FUNDS~~

The Capital Projects Funds are used to account for all resourcesan d expenditures in connection with the acquisition, renovation, and improvements of capital &cilities other than those financed by proprietary fimds.

Bond Series 1990 Parishwide Sewerage Constmction Phase H Fund - The fimd was created in 1990 to fimd sewer coital improvements. Afier the fimds fix)m the bond issues had been extinguished, the fimd was kept pursuant to Council Resolution 98-28, v^ch states that any revenues collected firomth e one-cent sewer sales tax in excess of $4 million should be escrowed for fiiture use. Funds have been transferred into this fimd fix)m the Sales Tax District on an annual basis to complete various sewer improvement projects.

~~2004 Water General Obligation Bond Construction Fund - The fund was created m 2004 for the purpose of funding construction of various water department projects.~~

~~Fire Department Construction Fund - The fimd was created in 2004 for construction and improvements to fire stations for the Gaiyville and Reserve Volunteer Fire Departments.~~

~~2009 General Obligation Bond Constmction Fund - The fund was created in 2009 for tiie purpose of funding construction of various roads, drainage, recreation and building projects.~~

~~81 NONMAJOR GOVERNMENTAL FUNDS (CONIINUED)~~

~~NONMAJOR PROPRIETARY FUNDS~~

~~ENTERPRISE FUNDS~~

Enterprise funds are used to account for operations that are financed and operated in a manner similar to private busmess enterprises where the intent of the goverument's council is that the costs of providing goods or services to the general public on a continuing basis be financed or recovered primarily through user charges; or v/beie the government's council has decided that periodic determination of net income is appropriate for accounting purposes.

Mosquito Abatement - This fimd accounts for the aimual cost to provide mosquito services to the residents of St. John Parish. Aimual revenue is generated by a $2.50 service charge on the monthly utiUty bill and a .48 mill Ad Valorem Tax.

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_j H ti K 3 C a ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CRIMINAL COURT For the Year Ended December 31,2009

~~VniniceTOifa Final Fiml Budget BodRrt Aotual~~

~~Taxei: Ad valoran SilcsBiiduM Other tBxa and penahiet LteoiMi *nd pmniii~~

~~FodenlgfSDta Stale fimds: Parrin iiH"*p^e*'"~~

~~Total RcTCDues 1.554.814 1.SS4.813 JH~~

~~EizpmiutnRa~~

~~QcDcral govcnmKot Lqplativo Judicial 1377.393 1^77.392 BXOGUtiVO~~

~~CSvilieivioe Bmldmg and {riant~~

~~Fublicn&^ FubliowDdB Health and mifiaa Bconcamc devdopmeot ^ansjortBtiaa DebtSeniee~~

~~Tftfiil T{ HI **' p"*^^rtM U77393 U77392~~

~~Ezccsa (DeAdoi^) of ScTCBDea Ovif ExpradHiiictf 177.421 177.421~~

~~Olbar FhnndnK SooRC* (Dan) I^ooBodi cf ddri imied FrooMdi tf leaae* Sale of Fixed Aueti~~

~~T^ansfinout~~

~~Total OtturFinaDciDg SOIBCM~~

~~Net Chwi|>e fai Fnnd Babnec* 177.421 177,42!~~

~~I^md Balance*, Bcjjhuifaic of Year (175.676) 075.676)~~

~~Fimd BalancM, Eod oT Year 1.745 S 1.745~~

~~90 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CIVIL DEFENSE For the Year Ended December 31,2009~~

~~Fiinl Final Bn<]get Actual Poaitiwi/Ofcpliwi)~~

~~TsxeK Ad valonai] Sale* Btd use Other taxei end peoaltiei Tiifwinwft *"^ poin*i IntctROVBnsnentu TeTCDuesT Fedcfal giBulA 420.889 420.SS8 0) State fimds:~~

~~Stste menuQ thariis Other~~

~~FmoS wnn £cnClbl|l6S 2.146 2.146 O&crmcnuo 481.168 481.168~~

~~Total RAVCDUCS 904.203 904.202 H)~~

~~ExpcndltnrM~~

~~QcDBiai igavBnmBDt T jywlut I uw Judicial~~

~~B]ixtiaia~~

~~GvilMivice Building and ptot~~

~~Pid>lionfefy 823.128 823,128 Public wodti HeaMi and wet&re Bcacmdc develt^UKut T^BDncetalion OdrtSenrice~~

~~T"*l w II n#. I irtfti w^ 823,128 823.128~~

~~Exccaa~~

~~Total Other Finmciag Sourees ffftes) 50;000 sqooo~~

~~Net Cbanse In FmMl Babncn 131.075 131,074 0)~~

~~Fund Bdances, Bq(ianln(> rf Year 369.510 369^10~~

~~Fimd B>lMicta, End of Year~~

~~91 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL- STREET LIGHTING For the Year Ended December 31,2009~~

~~Variance Widt Final KnalBw^ Budjtet Actual POiitive/CNciatiTe)~~

RHMiaea Taxei: AdvBluiem 1.^4340 S 1,624>I] Sslesaoduse Other taXB* and penaltiet Licenses aod penn^ Tiifffl^tyfinmrnfrt T^Win^m' Federal psnta State fim^: Parish tnm^mtatiaQ State revenue shanng 29.228 29.228 Oflvr Fee^ diaiges. sndeammissiDns Fines and firieituics tmooma 4.580 4.579 0) Othvievmme

~~Total Ronnues 1.658.148 1.6S8.148~~

~~EzpcndHiirea~~

~~Qeoea] govonmcDt L^lrtive Judioal Rwcotiw Elections Hnanoe sod administntian Cinliejvne Building and plant~~

~~Pdblionfi^ PidiliowGda 1.158.434 1.1SS.435 0) HeaMi and wd&B Eoancnuc developmrat TrampoitHlico Debt Service~~

~~Total Bxpendituiei 1.158.434 1.158,435 Jll~~

Exeeai Cl^efldta^) of Kevenni Orer Eipewntuiei 499.714 499.713 Jll Other Ffaumdng Sonrccs (Use^ Kooeeds of debt ieeued Proceeds of leases Sale ofFixed Aaseti Ttnufinin 'nBB^nout q2aooo) (120.000) Total Other FinBooiiig Sources (Owe) n2°-°«o OM-000) Net Omnxe In Fted Bafamcc* 379.714 379.713 0) Fund Balances, Bq^nnlnx of Year 1^377,723 1.377.723 Ptuid Balance*, End of Year 1.757.437 _$_ 1,757.436 $ ja

~~92 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - HEALTH UNTT TAX For the Year Ended December 31,2009~~

~~VonoceWith Final Final Budget Biafaet Actual~~

~~Bsvannee Tans: AidvaloRm 327.972 S 327.972 S Sales and use Otucr tffics B&u ixoutiics Lioectfcs md pcronb IntoigjVftL'miwi™ lavwiii w Federdgmtfi StttofiiD(b:~~

~~17.730 17.730 Other Fees. (togM^ andcommiMiwii Hoes and finfeitURs xQterest mcome 1,570 1.570 Odmrevemue~~

~~Total Sevetmei 347.272 347.272~~

~~Ezpendltitrcs~~

~~Oenenl govemmeot: Legislstim Judicis] Executive Blecticms ^DSnCe •*w< ft^4||iTiiiwlnriy^ CSnlienke~~

~~Publtoia&ty Fvbliawodx Healdiaadwdfive 287,285 287.283 Eoonumc devtu^onetit 'Dnn^Kntstioa D^ Service~~

~~Total Bxpendihm 287.285 287.283~~

~~Excsss (DeSdemr) of Bevenms OverEspemOtnres 59.987 59J89~~

~~Other TliDHicInx Soorccs (Osc«) Proceeds of drtit Msued Rooeeds of ieane Sale of Fixed Assets Tiauucis m Transfiaiout ClQlOOO) OftOOCQ~~

~~Total Other Financing Sources (igooo) 00,000)~~

~~Net ClnuiKS In Fond Balances 49.987 49.989~~

~~Fnnd Balances, Bc);lnnliq( of Year 465.514 465.514~~

~~Fond Balances, End of Year 515.501 i 515J03 ^~~

93 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - JUVENILE DETENTION CENTER For the Year Ended December 31,2009

~~Variance Wifli Final Final Bajgpt Actnal Positivo/(Nq{aiivB)~~

Revaraes Taxes: Advalonm 331.396 S 33U96 S Sales and use Odw taxei and penalties lioemet 8Dd permits ll llfJ ippiy*^"''1*1 !• ^1 ^^v^^fllT^T* Federal giants State fimifa: Parah tniDipDrtation State revenue ll Ml im

~~Fees, diarge*. •nd oommswrni fCDd 80d DULuitUlCA 3.56S . 3.566~~

~~IblBfwt iPcniDft 334J61 334,962~~

~~Total RflVcDUBV p.yp*ifcHtlu8i*m~~

~~Judical BnBCUliTC HecrioBa FSkBDCO IffWi Hf IniTT 11*0rBTB^I GniKP/ko~~

~~PtMosafe^ 186.638 186.638 PiddienodEi HealfliBiuiwdfin IJ^flHiiinfl OBVCJOpOtttlt~~

~~D^SenriM~~

~~186.638 • ^?^^..~~

~~EseenQMIciMt^flffKaiTeBaes Over Ei^Hoditnrcs 148 J23 148^4~~

~~OOer Ftnandnx Sonrccs (Dies) Proceeds tf debt issued Proceeds of leues Sale of Fixed Assets Transicn m Tranuers cut 02.000) 02.000)~~

~~Total Other Financing Somces (ttes) 02.000) 02.000)~~

~~Net Cbangs in Fnnd Bal^Kcs 13^23 13e;324 1~~

~~Fnnd Balances, BcglnBlBi of Year 752J79 752.279~~

~~Fund Bnknces, End of Year s 888.602 S 888.603 S 1~~

~~94 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - AIRPORT AUTHORITY For the Year Ended December 31,2009~~

~~Vamnce^mh Fmal Fmal Budget Actual Po»itive/(Nq^tive)~~

~~Euveuaes Taxes: Advaknan Sales and use O&er taxes and penalties licenses and pcrauts httogovenmicaital revenues: Fedenu grants 297384 297385 Stste finds:~~

~~State icmnue dianag OQKT 15.652 15.652 Foes, coHrgjQi^ And ccxnnnmom 45.518 45318 Fmca and figfaihirea 408 408 Otttn revenue 2.700 2.700~~

~~Total Reven&ei 361.662 361,663~~

~~Ezpcndifnres~~

~~Ocoeral goveromeat:~~

~~hidical BxeouUve Elections FmiHifm smA mt^iiifipdftinn CMl service Building and plant~~

~~Putdieia&^ PuUiovKala Bealttiandvel&rB BconoQiic development 438.731 438.733 (2) Tteaportarioo DdASeivioe~~

~~Totftl Expcnditares 438.731 438.733 J2i~~

~~Eness qMiden^) of Kevennes OverEspeadnores (77.069) C77.O70) ill Otber nnandnK Soorcee (Dm) Roceedi of debt inued ftoceeds of leases &Ie ofFixed Assets Ttansfen in 125,000 125,000 T^ansfinout~~

~~Total Odur Financing Somces (Uses) 125.000 125.000~~

~~Net ChanjEe In Fnnd Baiancea 47.931 47.930 0)~~

~~Fkmd Balances, Bqcfamhtg of Year 35.448 35.448 Fund Balancts, End irf Year 83.379 S 83378 ^ M~~

~~95 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - RECREATION FUND For the Year Ended December 31,2009~~

~~Variance Wifa Fmal ' Kial Budget BudRBt Actual Posrtive/tNeRelive)~~

Bevenncs Taxes: Advakcem S $ - S Sales and use - - ' Odier taxes and penaltiea 575300 575.499 (1) - - - htnguvemmeulal iBveouea: Federal giants - - - State fimds: PaiMi tramputlidion - - • - - - Other - - - Fees, dunges, and oommisnoiM 33,630 33.632 2 Knes sod fbrieitures - - - 740 741 1 OtherievBDUe - - -

~~TotalBevenues 609.870 609.872 2~~

~~ExpcndBtnm~~

Legislative ------Execotm - - - Sectiooa - - - Finance knd adnmistratian . - - Civil service - - - PiiiljtinQ tmA piTtf ------FuUioiefi^ - . - FuUicwDilo , - . Healdi and ird&re - - - B4XP0iiue development - - - Culture & Eecreatioo 742.029 742.038 (9) DebtSemce . . . Total Eg^eaclituies 742.029 742.038 (9)

~~Exccaa (DelldcBtT) rfKeveaocs OverExpendtluw* 032.159) 032.166) (7)~~

~~Other FInanrioK Sources (Oees) ftooeeds of debt issued . . . Piocoeifa of leases . . . Sale ofRxed Asseb , . _ . _ _ 05.000) 05.000) -~~

~~Total Other rmaocing Sources (Uses) _ 05.000) 05.000) . Net CStance in Fund Balances 047.159) 047,166) m~~

~~Fnnd B>laBees,Bct^BalB|(ef Year 211389 211389 _ Fnnd Babmces, End of Year S 64.230 t 64.223 -5 Si~~

96 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IS FUND BALANCES - BUDGET AND ACTUAL - LAPLACE VOLUNTEER FIRE DEPARTMENT For the Year Ended December 31,2009

~~VsdancaWidi Final Budjset Actual~~

~~Revenues Taxes: Ad valorem SslesBoduse 1.765.437 1,765.437~~

~~Fedenlgmiti State firnds PBRUI tnnspcrtatmi Stato icvcuuo siaisis Odier 97.040 97,039 0) Fees, charges, and ccmmtuions Flntai and forfeitures mbacst mcome 14.279 14.279 OdKrievemie 5.866 5.867~~

~~Total Seivenues _i.i«:^e22, 1.882.622~~

~~Eipenditnres~~

~~Legislative ftidicial~~

~~EleetiatB flDflDOO Bsd acsiiBiBliauOQ Civil sovice~~

~~Pd>lionfity 942.265 942.282 07) PidilicwDiiiB Ebaltti and wel&ie~~

~~Deb Service 109.211 109.211~~

~~Total Ei^poodituieB 1.051.476 1,051.493 07)~~

~~Excess fflefldeocy)o f Beveanes Ovnr Expendttnres 831.146 831.129 illi. Other FfanwdnK Scarces (Uses) ftoceeds of debt issued ' Proceeds of leases Sale ofFixed Assets uausucs tn TnmsEKS o^s~~

~~Total O&erFinanciag Sourees (Uses)~~

~~Net Chance in Fnnd Balances 831.146 831,129 07)~~

~~Fond Balances, Bexfamfaq; of Year 2362.027 2362.027~~

~~Fnnd Balances, End or Year 3393.173 $ 3.M3,156 $ 07)~~

97 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDTTURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - RESERVE VOLUNTEER FIRE DEPARTMENT For the Year Ended December 31,2009

~~VaiianoeWai fml KnalBw)^ Actual Positivei^[N^alive)~~

~~BeveBMS Taxes: Ad valorem Sales and tBM 755.607 755.607 Otiw taxes and penalties Licenses end pemiils jj i^mwff^tu*'^ 111^ 111*1 rerenues: Federal giants State fimib: Parish trBQspattatian~~

~~Odi« 34.959 34,959~~

~~Fmei eod fbefeituree muvest ^30ome 2300 2350 SO Otser revenue~~

~~Total Revenues 793.066 793.116 50~~

~~Expendltnres~~

~~Oennal govenmicnt: IiTgivlBtTW Judicial KcBCudve Elections~~

~~Civil itrvice Building and plant~~

~~Public safety 436.881 436.881 Public vrcda Blealdisndwelfire BconoBUc develQ|amiit Xreas^ortBtiaa DebtScfvice 68384 68384~~

~~Total Expenditures 505^ 505.265~~

~~Excess (DeBdenc^ of Sevenaea Ovn-ExpendttorM 287.801 287.8SI 50~~

~~Otli«r FlnandnR Sosrccs (Uses) Proceeds of driit Bsued Proceeds of leases Sale ofFixod Auets l^ansfcnm ^ansfeisout •036.641) (136.641)~~

~~Total Other ^nnoii% Sourees (ttes) 036,641) 03^641)~~

~~Net ChmoBt In Fond Balances 151,160 151.210 50~~

~~Fnnd Balances, Bet^wAqt of Year 492,118 492,116~~

~~Fund Balances, End of Year 643J78 643326 48~~

98 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - WESTBANK VOLUNTEER FIRE DEPARTMENT For the Year Ended December 31,2009

~~Variance Wlh Final Final Budget Actual PosiliveW^irtive)~~

~~Eevennea Tana: Advabrem Sales sod tSB 504.915 504,915 Other me* and penalties~~

~~ujidpTVfI iit\ ffitai revenues: Fedenluuds 10.448 10.448 State fimds:~~

~~OdtET 11370 11371 FeeSL '^Twiywi^^ ttrfA cniiiiiiii>ii'wwi Fmts sod forbituEea bterest income 3.435 3,435 OdicT revenue 1.499 1,499~~

~~Total Revenues 531367 531,868~~

~~Expenditures~~

~~Qeaeral goremment L^bdalive Judidal ^cecutive Blecticms~~

~~Civil seivice pitilflin* ttnA pl*nf~~

~~Public safety 803.195 803.199 (4) Public vraria Qtal'di Bi^ vel&tB Ecaoomic development Transipntatiaa D^ Service Total Expenditures 803.195 803.199 M.~~

Excess (Deffeicncr) of Reveanss OverExp^ndUnres (271.328) (271331) .m Other Financing SDORCS (Usee) Roceeifa ofdrfitiwuod 43(^000 43(^000 I^ooCetb of leasra Sale ofFixed Assets 'Hansfenin Ttansfissout <.^^^<) t«324) Total Other Financing Sources (UK") 364.476 364.476

~~Net Chafva In Fund Balances 93.148 93.145 (3)~~

~~Fnnd Balamvis, Benhmtog~~

99 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL- GARYVILLE VOLUNTEER FIRE DEPARTMENT For the Year Ended December 31,2009

~~Variance Wth Fmal Budgrt Acbul Posilive/(NeBalive)~~

~~Bavennea Taxes: Advaloran Sales sad use 504315 504315 Odier tBxes and penalties Licenses and pomits loteigovenmieQtal reveimes: Federal grants StaU fimds:~~

~~I State leveuue shailug Other Feea^ charges, and nommiwicgs ^^DSft **v^ fin frip***** 2.410 2.411 1 {^Kfiercnue 18331 18.984 53~~

~~Total Revenues 526,256 52^310 54~~

~~ExpcadHnrcs~~

~~Oeneral govenment: L^jslative Jiiditaal Hxetnliyy~~

~~Civil lennce Buildicg end plant~~

~~Pid)lion£ty 385.033 385.035 (2) Pimhc wuuLs Health and welfire Ecooomic dsvelopnient Ti^i iTi*nirtBtif>n DriA Service 44.666 44.666~~

~~429,699 429.701 J2I~~

~~Excess CDeOtkn^) oTBavennes OvwExpendllMies 96357 96.609 52~~

~~Otter Ftnandnfi SoDicea (OieO Proceeds of ddit issued ftoceeds of leases Sale ofFixed Assets Tisnsieis m ^Dmnuesout 007.620) 007.620)~~

~~Total Other Fmancing Soaccs (Uses) ^107.620) 007.620)~~

~~Net Cbaaee In Fond Balances (11,063) a 1.011) 52 Fmtd Balances, Beijbuilnti of Year S5732I 557320 -01 Fnnd Bnlances, End of Year 546.458 51~~

~~100 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - FIRE SERVICES For the Year Ended December 31,2009~~

~~Verianoamdi Fmsl Fmal Budget Actual Positive/(N~~

BevMuns Taxes: An valorem Sales and use 333^884 3330.884 Other taxes and perulties f ip^w^* ano pernios InleiKDVccDmental revenues: Federal grants State fimds: fBOSU iiailKIOnBDUl Stato rcvcQUD ^"*^"ff other FBC3| CC13IRCL *twi ^^|i|nin|WMrtym Fines and fixfeitures Interest mcome 25.990 25389 0) OduTivveoue 5384 5.587 3

~~Total Revemies 3362.45g 3362.460~~

~~ExpcBdttnrcs~~

~~L»g^lwlive Judinal Executive Heeticas Fmanoe p^H •iimmi.iiiii mr^ CSvfisavioe~~

~~Pidtlic safety 2371392 2,371391 Public wDda Beahb and welfare Ecmiumio opvelopnicnt -l^an^oitation DcteSenica~~

~~Total Eiqxoditms 2^71392 2371391~~

~~Excess (DifldOK^ of Revenues OvcrExpendUnra' 1.191,066 1,191,069~~

~~OOmr Flnanring Sonrces (Ihea) Ptoceeifa of ddit issued ftooeecfa of leases Sale of nnd Assets TVansfenm Transfers out~~

~~Total Other FiuBncing Sources (Oies)~~

~~Net Change In Fond Balances 1,191,066 1.191,0®~~

~~Ftod Balances. BeijlBnlnK of Year 4.673371 4,673.871~~

~~Ftand Balances, End of Year 5.864.937 $ 5,864340 I~~

101 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - COMMUNICATION DISTRICT FOT the Year Ended December 31,2009

~~VarianoeWifli Final Final Bujget .Buds^ Actual Poaitive/[Negtive)~~

~~Revennes Taxes: Ad valorem Sales and use OuMr taxes anopenalues T.*'f PYfPi andpcmtfs tocrguivetunwntal revenues: Federal pants 6wl8I 6,181~~

~~J^ziih tnnspcctatmi State itrvenue shariag Other 532315 532313 (2) FiDBi and funbiliiica 9.616 9.616 OUurnvanuo 34.800 34,800~~

~~TiatalReRaniei 576.731 582.910 6,179~~

~~Expttkdttnrca~~

~~Jttdkaal EnecutiTC Electiom~~

~~CtvilsGnioa~~

~~Puhlta taBsty 584.161 584,J62 0)~~

~~f^ftBlfii wig yrljppft~~

~~DdA Service JS5M. S0304 Total ExpeaditinBi 634.365 634366 ill~~

~~Excess (IMIclc«7) oC Bevennes Over Expendltnres i57,e4i. <31.456> ^178~~

~~Other FinandniiSonrcM (Cies) Kocee~~

~~Total Other Knancing Stmroes CU«)~~

~~Net Chstne* hi Fnnd Balances (57.634) (51,456) 6,178~~

~~iTimH p.i.»«i^ Biinliinliiniif Tiisi 1393389 1393.589~~

~~Fnnd Balances, End of Year s 1335355 S 1.84Z133 6.178~~

~~102 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - AMBULANCEFUND For the Year Ended December 31,2009~~

~~Variance Widi Fmal Fmal Budget Bwhet Acbnl Positive/(NQi^live)~~

~~Aivwintta Taxes: Advalomn Saks end USB Othv taxes and penalties T jpj.fwgB &IK1 pQUUta ll *!*'UUiif^ ym^firwl iBTCOUCai FodsnugfBDli Stav uXDOK~~

~~Pansh tranqtortatioa~~

~~OdMsr 275.130 275,128 (2) T^nea and fijifejhlm* 270 267 (3) 980 980 Total ILoveoues 276^80 276375 ja Eapoidltnns~~

~~LjcffsiUm Jodictal Exocubvc~~

^lllWliflw aTla ^iHll lll^ itt Kit Wp Ovil service Building and plant plufiTiTng BTi^ TTTning Pubhc safe^ 284,124 288,184 (4.060) Public weds Heaidiandwelfira Econcunio devdopmcot TrAQsportatiaBi D^Senioe

~~Total E)q)endituies 284.124 288.184 (4.060)~~

Excess (Deficient of Rarcnnei Over ExpcndUui es (7.744) ilL^l i42«I Oflier Fhiandng Soarces (Pees) Proceed) of ddA issued Proceeds of leases Sale ofFixed Assets T^ansfcnm l^acafers out 00,000) (IftjXW)

~~Total Other FioMKing Soixces (Uses) 00,000) (10.000)~~

~~Net Change la Fnnd Balances 07.744) (21.809) (4,065)~~

~~Fnnd Bdancts, Bei^nirfB)! of Year 132353 132353~~

~~Fnnd Balancea, End of Year 115.109 J^ 111.044 S~~

~~103 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - ARC MAINTENANCE For the Year Ended December 31,2009~~

~~Variance YTtOi Final nnslBudgct ActiBl Pogajve/QTefftive)~~

~~Bevcnnes Taxes: Advalcnm 331335 $ 331335 S Sales and use Odier taxes and penalties~~

~~TntrigffWinBiKJitBl r^*wpiw Federal pants Stale fimds:~~

~~OOier Fees, (saigEa, and oomi ITIWS sis fmes sod iiiii IffitirTW r"^*'TBt 11111'i miff 1,265 1,265 Other revenue~~

~~Total Revenues 332.600 332^600~~

~~ExpenditBieB~~

~~Qtaeral govermnent: Leghlative Judicial Executive Electicos~~

~~CSvilsarvice PUllulUJI 8D0 DIBIA~~

~~Public safe^ Pidriicvmiii Health and ml&TB 255,781 255,778~~

~~l^aiBpoitabcai Xlebt Service~~

~~Total Eiyenditures 255.781 255.778~~

~~Enwsa pMkkaqr) ofBevennaa Over ExpettdHBKs 76319 76;822~~

~~Other FlnanchtK Seams ([b«s> ^Dceeds of d^ issued Proceeds of leases Sdb of Find Assets~~

~~TzansCenout~~

~~Total Odier Finsnciiig Sourcei (lies)~~

~~Net Change hi Fnnd Balances 7e^9 76^822~~

~~Fmd Balances, Beglnahq! of Year 348,142 348.142 F^UM) Balaiices, End of Year~~

104 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - SENIOR CITIZENS TAX For the Year Ended December 31,2009

~~Variance IMth Final Fiiul Budget Actual Positive/(NeBative)~~

~~Kereiuiee Taxes: Ad valorem 338,150 S 338.149 S 0) Sales and use Odier taxes and penalties Licenses and pcnnjts~~

~~Federal pants State fimds: Parwi trampoitaticn Stale nwanwafetme Odier Fees, chaiges, and commBsicns Fines and forfeitures 87 87 Other nvcniiB~~

~~T<^ Revenues 338.237 338 J36 ill Expenditures~~

Oenetal govtmmeot: L^islative Judicial Execitfive Eleetiaiis ^QSnce nnd flHfii^i ^w^^wl inn Civil serrioe BnildiDg sod plant Planning nfld TTVn|W Public sale^ PvUiowcda Healdi and veelfin 335,000 335.000 Eooncenio developo^Dt TrauspoQtalion Ddpt Service

~~Total Enienditures 335.000 335J»0~~

~~Excess OMkfancr) of Kavennes OverExpewOtarcs 3^7 3,236 ill Other FtnandnK Soarces (Uses) FiDoeedi of debt issued ftoceeds of leases SaleofFocedAsseb Ttansiersm T^ansfenout~~

~~Total Other Fnnncnig Sources QJm)~~

~~Net Changs In Fnnd Balances 3,237 3336 0)~~

~~Fnnd Balancta, Bc^tfaufaiic of Year 154.292 154.292 Fund Bidanecs, End of Year 157329 S 157328 $ JS^~~

~~105 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCES - BUDGET AND ACTUAL - CONVENTION CENTER For the Year Ended December 31,2009~~

~~VarianoeWdi Fmal Fmal Budget BucBCt Acbnl Powtrre/tN^jgtive)~~

~~AVTCBIWa Taxes: Ad valorem Sales and nse Odier taxes sod penalties Licenses end pcnaiti~~

~~Fedoal grants State fimds: Parini tranqiortabon~~

~~Other 131.425 131,425 FccflL uiatscSa anQ mw i u iiiiwciiif 42382 42387 Fines and fcfftitnres rnt*Pf^ ITW'i'^W 1.252 1JS2~~

~~Other levome 175,659 175,664 Total Revalues~~

~~ExpendHares OoMnl govemoient: L^^slative Judicial Executive Electicos~~

~~Civil scnice BmldiDK and plant~~

~~Pid>lic safety Public wodcB BeeUiaodweOfiie 19^033 196,030 ^an^>Grtation DditSnvice~~

~~Total Expendibires 196,033 196,030~~

~~Excess QMIdenqr) of Revennes Ov^ Expcndltirrea gO-37^ 00366)~~

~~OOier mnandng Soures (Uses) ftooeeds of debt issued Proceeds of leases Sale~~

~~Total Odier Knaacing Souices CUi«s) C"r»0? (71350)~~

~~Net Chan^ In Fund Brfaoces (92324) (92316)~~

~~Fond Bafawces, Bc|^iinhi|i (tf Year 35&204 358304~~

~~Fnnd Bafamccs, End of Year s 265.880 $ 26S38B~~

~~106 STATISTICAL SECTION~~

This part of Ifae St John tbe Baptist Parish Council's comprehensive aimual financial report presents detailed information as a context fin* understandii^ ^at ihe infonnation in the financial statements, note disclosures and recpiired supplementary information sa^ about the Parish's overall financialhealth .

~~Contents Schedules~~

~~Financial Trends 1-4~~

~~These schedules contain trend infoimatioQ to help die reader understand how the Parish's financial performance and well-being have dianged over time.~~

~~Revenue Capadty 5-9~~

~~These schedules contain information to help the reader a^ess the Parish's most significant local revenue source, tbe sales tax, as well as tbe property tax.~~

~~Debt Capacity 10-14~~

~~These schedules present injformaticm to help the readear assess the affordability of the Parish's current levels of outstanding debt and the city's abili^ to issue additional debt in the fiiture.~~

~~Demographic and Economic Information 15 - 16~~

~~These schedules offer d^iographic and economic indicators to help the reader understand tbe environmexit within ^^ch tbe Parish's financial activities take place.~~

~~Operating Information 17-19~~

These schedules contain service and infi:astnicture data to help the reader understand how tbe informatioD in the Parish's financial report relates to the sovices the city provides and the activities it performs.

Sources: Unless otherwise noted, the infonnation in tbese schedules is derived from the comprehensive annual financial reports for tiie relevant year. The Parish mqilemented GASB Statement 34 in fiscal year 2003; schedules piesentii^ government-wide information include infonnation begimiing in tibat year.

Note: Statistical information r^arding sales tax revenue is limited because a governmental agency separate fiom the St. John the Baptist Parish Council collects the Parish's sales tax and much of the information is of a confidential nature. (THIS PAGE INTENTIONALLY LEFT BLANK) OO o VO OO O "* (N m oo & oo •o oo M ,—1 en t-^ en VI VO '^ '^" S r^ o VO 1—< o «n oo M •<*• r^ r- I-H r^ cn

~~fi9 69 69 Vi~~

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~~T—1 •* VI tn o en tn VO OS o vq •—1 t^ OS o en o en vo" oC •^ VO f- VO f—cs• Vi^ o s Vi" o CS sCN vq es T—1 c-^ m~~

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~~M M~~

ffi ^ cs C- ^ OS -^ -H OS VO Vi t^ cs Ov O ^ OS Ov VI CN f^vo l«H cs ^ Ov ^ VO CN Vi CN ts o tn -^ Vi o c- OS eo OO oo ts i^ OO r- 00 «-< ^ CS m ^H VO 00 00 00 •^ t^ vi^ r^ tn vq t-^ os^ en^ c^ CN Ov cs t—^ l OS Ov •-" ^ t— •^ 1-H t- ^ «n t-^ oo r—" 00 VI ts Vi" oC d OS t—l •«a- 00 tn OS VO v> VO 1-H VO o t- r- Vi en csVI' »o TI-TH Ov -* oo VI CS Vi^ O^ -H I-H Os o •— oo en tn r- oo VO VO VO 1-H ^ 1-H 1-^ vi^ »q S f«f ^ tn ^ ^ 1-* eo Vi en CN T—1 cs" cs fS en tn VD c- tn

Vi Ov tn OO r- CN t- Vi Vi en 00 en ^H t-* Vi t- VO 1-. VO -^ Ov tn ^ r- o Ov tn o i-H c- O Ov •—1 Ov t- O tn Vi --^ cs vo^ 00 t^ Tf r^ Vi ts Vioo^ TOhv O1v— t- Vi C- tn —*, Vi^ '^ f-i o 5» 5 VI CN CN c- o" Vi" ^" oo i~r d oT vf VO r^ vf ^" oo t- o 1—1 Vi" 1-H i-« Vi tn •—1 cs —' cs cs t- •* OS VO o •^ tn r- OS ^ cs r- o tn o t- o vO O Ov -H 00 Vi en >a;, ^ c^ tn VI t-^ en •^ Vi rn OS 1-H • OS t^ C

|a|||.|l1 •a -a "» * " a Ia. aS ^o ^o ja1 = III til ill H a £ £ EC ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 5 - DIRECT AND OVERLAPPING SALES TAX RATES LAST TEN YEARS (Unaudited)

Famh Overlapping Rates Direct St John the Baptist St John the Baptist Fiscal Year Rate(l) Parish School Board Parish SherifTs Office 2000 2.0000% 2.2500% 0.2500% 2001 2.0000% 2.2500% 0.2500% 2002 2.0000% 2.2500% 0.2500% 2003 2.0000% 2.2500% 0.2500% 2004 2.2500% 2.2500% 0.2500% 2005 2.2500% 2.2500% 0.2500% 2006 2.2500% 2.2500% 0.2500% 2007 2.2500% 2.2500% 0.2500% 2008 2.2500% 2.2500% 0.2500% 2009 2.2500% 2.2500% 0.2500%

NOTES: (1) The St John the Baptist Parish School Board, a separate entity, collects four and three fourths percent in sales and use tax. Two and one-quarter percent oflfae taxes collected are remitted to Ifae Parish Council. One-quarter percent of the taxes collected are remitted to the Sheriffs Department The Sdiool Board's costs of collecting the fimds are shared proportional^ by the Parish Council, Sheriffs Department and the School Board.

~~Source: St John die Baptist Parish Finance Department~~

~~112 o o o o o O o o •" a» ^H Vi Vi s Vi Vi VI Vi Vi Vi VI Vi •* •^ -* ^ •* in Si~~

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~~en Vi VI Vi Vj OS Ov Vi ^o eo eo o T-l r-H 1—1 so O o o O o o eo 00 •<* en en~~

~~en VO o Vi vp tn Ov ^ pi S ;: tn VI, O O CN Vi VO o Vi" I-H Os" CN en Si OS 1—1 Ol eo Ov ^ VI oo o, Ov 00 OO cs OS 1* Ov en CN CN" Vi Ov OS Vi I' r- CN tn~~

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~~ososOvosososvicNtnoi ViviviviViViOOsoo^ vdvdvovdvovdr^tnenov •^•^Tf'^'*'^'~~

~~I o o o CN M CS M CN CS CS o o o si cs oo 1 S CN CN ts S S CN ^ 5~~

~~t- tn tn Ov Ol Ov eo (» cs CN C-S* CN I-H I-H 1-H CN CN PI ?^ ?^ CS CN CS CN is~~

~~tn tn "* vo Ov Ov CN O Vi o oo oo d o oe> oo d d d "I- d tn en~~

~~CN ts CS~~

~~en en Vi Vi VI vo OS OS O o en Ov I—1 o eo oo d o o Ov oo o oo oo tn ' en tn m tn~~

g ^-j CN en 'tf' Vi vo t^ OO OS O o o o O o o OOO o o o o o o o OOO •I? CN tS CN CN CN CN CN cs CN cs ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 8 - PRINCIPAL PROPERTY TAXPAYERS CURRENT YEAR AND NINE YEARS AGO (Unaudited)

~~December 31,2009 December 31,2000 Percentage of Percentage of Taxable Total Parish Taxable Total Parish Assessed Taxable Assessed Taxable Taxpayer Value Rank Assessed Value Value Rank Assessed Value~~

Marathon Ashland IXC $ 129^233,150 1 29.69% * *

Arcelonmttal T .aplace 11,651,212 2 2.68% * *

~~Du Pont Performance Elas 7.819,019 3 1.80% * «~~

~~E.I. Dupont Denemours & Co. 7.016,156 4 1.61% * «~~

Entergy Louisiana, bic. 6,254,650 5 1.44% * *

~~Nalco demical Company 5,919378 6 1.36% * «~~

Louisiana Machinery 5,834,105 7 1.34% * *

Modular Space Corporation 4.362,286 8 1.00% « *

Eajet, Inc. 4,201,130 9 0.97% * *

Clark Oil Trading Co. 2,958,143 10 0.68% * *

$ 185,249,229 42.57% *

* Did not report in 2000.

~~Source: St John the Baptist Parish Assessor's OfGce~~

~~115 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 9 - PROPERTY TAX LEVIES AND COLLECTIONS LAST TEN FISCAL YEARS (Unaudited)~~

Collected (or Adjusted) within the Taxes Levied Fiscal Year of the Levy Total Collections to Date Fiscal for the Percentage CoUections in Percentage Year Fiscal Year Amount of Levy Sabsequent Years Amount of Levy

~~1999 5,491,377 Not Available Not Available Not Available 5,485307 99.89%~~

~~2000 5,919.780 Not Available Not Available Not Available 5,847,861 98.79%~~

~~2001 6,168,373 Not Available Not Available Not Available 6.023.737 97.66%~~

~~2002 6.436,948 Not Available Not Available Not Amiable 6.236.603 96.89%~~

~~2003 6.873,512 Not Available Not Available Not Available 6,550,595 95.30%~~

~~2004 7.148,253 Not Available Not Available Not Available 6,826,931 95.50%~~

~~2005 7.783,077 Not Available Not Available Not Available 7,646,868 98^5%~~

~~2006 8.441,990 Not Available Not Available Not Available 8333,651 98.72%~~

~~2007 7,081,602 Not Available Not Available Not Available 7,003,984 98.90%~~

~~2008 8,730,484 Not Available Not Available Not Avai^le 8.599.294 98.50%~~

~~2009 9.684,752 Not Available Not Available Not Available 9,394.209 97.00%~~

~~Source: St John the B^itist Parish Finance Department~~

~~116 3 § n. ? R~~

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~~S o R S S ?3 s! s' s" a s ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 11 - RATIOS OF NET GENERAL BOND DEBT OUTSTANDING LAST TEN FISCAL YEARS (Unaudited)~~

General Bonded Debt Outstanding Percentage of General Debt Service Net General Estimated Actual Fiscal Obl^ation Monies Obligation Bonds Taxable Value Per Year Bonds Available Outstandine of Property (1) Capita (2)

~~2000 11,165,000 2.588.430 8,576,570 0.56% 19925~~

~~2001 9,775,000 2.901.162 6,873.838 0.42% 156.94~~

~~2002 14,955,000 3,458,653 11,496347 0.70% 258.22~~

~~2003 25,455,000 4,176.704 21.278,296 1.27% 475.51~~

~~2004 32,590,000 4.850.482 27,739.518 1.51% 602.38~~

~~2005 32,265.000 5,257,860 27.007,140 1.37% 582.14~~

~~2006 30,690,000 6,133,809 24,556.191 1.10% 52931~~

~~2007 29,045,000 7,566.452 21.478,548 0.88% 462.18~~

~~2008 27.500,000 11,599.192 15.900,808 0.60% 33836~~

~~2009 55,520.000 14.026485 41.493,415 1.38% 881.23~~

~~Note: Details regarding Ihe Parish's outstanding debt can be found m tfienote s to the financial statements.~~

~~(1) See Schedule 8 for proper^ value data.~~

~~(2) Population data can be found m Schedule 15.~~

~~118 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 12 - DIRECT AND OVERLAPPING GOVERNMENTAL ACTlVii'lES DEBT AS OF DECEMBER 31,2009 (Unaudited)~~

~~Estimated Estimated Share of Debt Percentage Overlapping Governmental Unit Outstanding Applicable (1) Debt~~

~~Direct St John the Baptist Parish $ 75,625,000 100% $ 75,625,000~~

~~Overkqpipio%: St John die B^>tist Parish School Board (2) 34,902,150 100% 34.902,150~~

~~Total direct and overlapping debt $ 110.527,150 S 110.527,150~~

~~(1) All General Oblj^tion Bonds are secured by Ad Valoron taxes.~~

~~Q.) Source: St John the B^itist Parish School Board Conqirehensive Aimual Fmancial Report~~

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~~11 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 14 - PLEDGED-REVENUE COVERAGE LAST FOUR FISCAL YEARS (Unaudited)~~

~~Sales Tax and Revenue Bonds Fiscal Sales Tax _ Debt Service Year Collections Principal Interest Coverage~~

~~2006 $ 17,801.087 ;B 1,815,000 $ 1,053.955 6.20~~

~~2007 18.051,847 1,940,000 989.750 6.16~~

~~2008 30,345,420 1,750,000 783,938 11.98~~

~~2009 30,989,873 2,260,000 532,961 11.10~~

~~NOTES: Details regarding the Parish's outstanding debt can be found in the notes to the financial statements.~~

~~Infomiation for fiscal years prior to 2006 is not available.~~

~~121 ST. JOHN THE BAFHST PARISH COUNCH. LAPLACE, LOUISL^A SCHEDULE 15 - DEMOGRAPHIC AND ECONOMIC STATISTICS LAST TEN FISCAL YEARS (Unaudited)~~

~~(1) (1) Fiscal (1) Personal Per Capita Unemployment Year Population Income Personal Income Rate~~

~~2000 43,044 664,814,580 15,445 8.1%~~

~~2001 43.798 955.059,188 21,806 8.2%~~

~~2002 44.521 1.132,881,366 25,446 7.8%~~

~~2003 44,748 1,167,9??,800 26,100 8.9%~~

~~2004 46,050 1,084,385.400 23,548 4.2%~~

~~2005 46,393 1,092,462,364 23,548 * 7.0%~~

~~2006 46,393 1.092.462,364 23,548 * 8.8%~~

~~2007 46.472 1,094.322,656 23,548 * 4.6%~~

~~2008 46,994 1,106,614,712 23,548 * 3.8%~~

~~2009 47,086 1,108.781,128 23,548 6.5%~~

~~(1) Source: Information obtained fiom the South Central Planning and Development Commission and U.S. Census Bureau.~~

* Latest information available.

~~122 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 16 - PRINCIPAL EMPLOYERS CURRENT YEAR AND NINE YEARS AGO (Unaudited)~~

~~2009 2000 % of Total % of Total St John St John Parish Parish Employer location Employees Rank Employment Employees Rank Employment~~

~~St Jcdm Parish School Board Reserve 1,052 5.89%~~

~~MaratimnOil Garyville 830 4.65%~~

~~Walmart L^lacc 600 336%~~

~~Diqxmt Laplace 590 3.30%~~

~~Bayou Steel Laplace 440 2.46%~~

~~River Parish Hospital Laplace 385 2.16%~~

~~Nalco Chemical Garyville 213 1.19%~~

~~Louisiana Machinery Reserve 140 0.78%~~

~~CaiBiU Reserve 123 0.69%~~

~~Pepsi America Reserve 106 0.59%~~

~~Baumer Food, Inc. Reserve 105 0.59%~~

~~TOTAL 25.66%~~

~~• Did not reporti n 2000~~

~~Source: St John the Ba^rtist Parish Economic Development Department~~

~~123 ST. JOHN TEDE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 17 - FULL-TIME EQUIVALENT PARISH GOVERNMENT EMPLOYEES BY FUNCTION/PROGRAM LAST FOUR FISCAL YEARS (Unaudited)~~

~~Full-time Equivalent Employees as of December 31, Function/Program 2006 2007 2008 2009~~

~~General govenunent 77 77 53 57 Public safety 28 21 34 43 Public worics 159 151 154 159 Health and wel&re 1 1 2 2 Culture and recreation 5 5 7 6 Miscellaneous 20 21 15 16~~

~~Total 290 276 265 283~~

~~Source: St John Parish Finance Department~~

~~Note: Infonnation for fiscal years prior to 2006 is not available.~~

~~124 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 18 - OPERATING INDICATORS BY FUNCTION LAST FOUR FISCAL YEARS (Unaudited)~~

~~Fiscal Year Function 2006 2007 2008 2009~~

Fire ^nergency reqwnses 1,676 1,640 1,824 U29 Fires Kctmguished 458 291 436 335 Refuse collection Refuse collected (tons per day) Not Available Not Available Not Available Not Available Recyclables collected (tons per day) Not Available Not Available Not Available Not Available Water New connections 417 250 355 389 Wa^ main breaks 24 31 31 29 Average daily consunqition (thousands of gallons) 4,818 4,496 4,808 4,655 Peak daify consumption (thousands of gallons) Not Available Not Available Not Available Not Available Oflier public works Street resur&cing (miles) Potholes repaired 41 66 94 157 Health and wel&re Not Available Not Available Not Available Not Available Culture and recreation Not Available Not Available Not Available Not Available Wastewater Average daily sewage treatment (thousands of gallons) 2;283 2^95 2,386 2,280

~~Source: St John ttie Baptist Parish Finance and Public Safely Departments~~

~~Notes: Indicators are not avaikible for the gmeral government fimction.~~

~~hiformation for fiscal years prior to 2006 is not available.~~

~~125 ST, JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE 19 - CAPITAL ASSET STATISTICS BY FUNCTION LAST FOUR FISCAL YEARS (Unaudited)~~

~~Fiscal Year Function 2006 2007 2008 2009~~

Fire Stations 17 17 17 17 Pieces of eqtupment 53 50 48 39 Water Water mains (miles) Not avmlable Not avdlable Not available Not available Fmhydntats 2,328 2,390 2,405 Storage capaci^ Not available Not available Not available Not avdiable (thousands ofgallons) Other public w<^ks Streets (miles) 230 230 230 230 Hi^iways (miles) State owned State owned State owned State owned Bridges State owned State owned State owned State owned Sneetlights State owned State owned State owned State owned Tra£5c signals State owned State owned State owned State owned Healdi and wel&re Not available Not available Notavdlable Not available Culture and recreation Paiks 8 9 9 10 Wastewater Sanitaiy and storm seweis (miles) Not available Not available Not available Not available Treatment plants 7 7 7 7 Low-lift stations 155 160 160 160 Treatment c^iaci^ Not avdlable Not available Not available Not available

~~Source: St 3cAm the Baptist Parish Fioance and Public Safety Departments~~

~~Notes: Indicabns are not available for the general govonment fimction.~~

~~Infonnation fin* fiscal years priOT to 2006 is not available.~~

~~126 REPORTS REQUIRED BY GOVERNMENT AUDITING STANDARDS AND THE SINGLE AUDIT ACT (THIS PAGE INTENTIONALLY LEFT BLANIQ REBOWE & COMPANY~~

~~CERTIFIED PireUC ACCOUNTANTS CONStn^TANTS A PROFESSIONAL CORPORATION~~

~~3501 N. Causeway Blvd. • Suite 810 • P.O. Box 6953 • Metairie. U 70009 Phone (504) 837-0116 • Fax (504) 837-0123 • www.rebow&coin~~

~~REPORT ON INTERNAL CONTROL OVER FINANCIAL REPORTING AND ON COMPLIANCE AND OTHER MATTERS BASED ON AN AUDIT OF FINANCIAL STATEMENTS PERFORMED IN ACCORDANCE WITH GOVERNMENT AUDITING STANDARDS~~

~~To the Honorable President And Members of the Council St John the Baptist Parish Council LaPlace, Louisiana~~

We have audited the financial statements of the govenunental activities, the business-type activities, the aggregate discretely presented component units, each m^or fimd, and the aggregate remaming fimd information of St. John the B^tist Parish Council (the "Parish"), as of and for the year ended December 31, 2009, which collectively comprise the Parish's basic financial statements and have issued our report thereon dated June 11, 2010. We conducted our audit in accordance with auditing standards generally accepted in the United States of America and the standards apphcable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States.

~~Tntemal Control Over Financial Reportiag~~

In planning and perfonning our audit, we considered the Parish's internal control over financial reporting as a basis for designing our auditing procedures for the piupose of expressing our opinions on the financialstatements , but not for the purpose of expressing an opinion on the effectiveness of the Parish's internal control over financialreporting . Accordingly, we do not express an opinion on the effectiveness of the Parish's internal control over financialreporting .

A deficiency in internal control exists v^iien the design or operation of a control does not allow management or employees, in the normal course of perfonnmg their assigned fiinctions, to prevent, or detect and correct misstatements on a timely basis. A material weakness is a deficiency, or a combination of deficiencies, in internal control such that there is a reasonable possibility that a misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis.

~~Our consideration of internal control over financial reporting was for flie limited purpose described m the first paragr^h of this section and was not designed to identify all deficiencies m~~

127 internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. We did not identify any deficiencies in internal control over financial reporting that we consider to be material weaknesses, as defined above.

~~Comphance and Other Matters~~

As part of obtaining reasonable assurance about Aether the Parish's financial statements are fi:ee of material misstatement, we 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 our audit, and accordingly, we do not express such an opinion. The results of our tests disclosed no instances of noncompliance or other matters that are reqiured to be reported under Government Auditing Standards.

~~We noted certain matters that we reported to management of the Parish, in a separate letter dated June 11,2010.~~

This report is mtended solely for the mformation and use of the Coimcil, the Parish's management, the Legislative Auditor of the State of Louisiana, and federal awarding agencies and pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a pubhc docimient

~~June 11,2010~~

~~128 REBOWE & COMPANY~~

~~CERTIFIED PUBLIC ACCOUNTANTS CONSULTANTS A PROFESSIONAL CORPORATION~~

~~3501 N. Causeway Blvd. - Suite 810 • P.O. Box 6952 • Metairie, U 70009 Plwne (504) 837-9116 • F^ (504) 837-0123 • www.rebow8.com~~

~~REPORT ON COMPLIANCE WITH REQUHIEMENTS APPLICABLE TO EACH MAJOR PROGRAM AND ON INTERNAL CONTROL OVER COMPLIANCE IN ACCORDANCE WITH OMB CIRCULAR A-133~~

~~To the Honorable President and Members of the Coimcil St. John the Baptist Parish Council LaPlace, Louisiana~~

~~Comphance~~

We have audited the compliance of St John the B^tist Parish Council (the "Parish") with the types of compliance requirements described in the OMB Circular A-133 Compliance Supplement that are apphcable to each of its major federal programs for the year ended December 31, 2009. The Parish's major federal programs are identified in the Summary of Auditor's Results section of the accompanying Schedule of Findings and Questioned Costs. Comphance with the requirements of laws, regulations, contracts and grants q>phcable to each of its major federal programs is the responsibihty of the Parish's management Our responsibihty is to express an opinion on the Parish's comphance based on our audit

We conducted our audit of compliance in accordance with auditing standards generally accepted in the United States of America; the standards ^)phcable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and OMB Circular A-133, Audits of States. Local Governments, and Non-Profit Organizations. Those standards and OMB Circular A-133 require that we plan and perform the audit to obtain reasonable assurance about whether noncompliance with the types of comphance requirements referred to above that could have a direct and material effect on a major federal program occurred. An audit mcludes examining, on a test basis, evidence about the Parish's comphance with those requirements and performing such other procedures as we considered necessary in the circumstances. We beheve that our audit provides a reasonable basis for our opinion. Our audit does not provide a legal determination of tiieParish' s comphance with those requirements.

129 In our opinion, the Parish compUed, in all material respects, with the requirements referred to above tbiat are ^phcable to each of its major federal programs for the year ended December 31, 2009. However, the results of auditing procedures disclosed mstances of noncompliance with those requirements, which are required to be reported in accordance with OMB Circular A-133 and which are described in the accompanying schedule of findings and questioned costs as items 09-01 and 09-02.

~~Internal Control Over Comphance~~

Management of the Parish is responsible for estabHshing and maintaining effective internal control over comphance with the requirements of laws, regulations, contracts and grants apphcable to federal programs. In planning and performing our audit, we considered the Parish's internal control over compliance with requirements that could have a direct and material effect on a major federal program in order to determine our auditing procedures for the purpose of expressing our opinion on compliance and to test and report on internal control over compliance in accordance with OMB Circdar A-133, but not for the purpose of expressing an opinion on the effectiveness of internal control over compliance. Accordingly, we do not express an opinion on the effectiveness of the Parish's mtemal control over compliance

A deficiency in internal control over compliance exists wiien the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompUance with a type of comphance requirement of a federal program on a timely basis. A material weakness in internal control over compliance is a deficiency, or combination of deficiencies, in internal control over compliance, such that there is a reasonable possibihty that material noncomphance with a type of comphance requirement of a federal program will not be prevented, or detected, and corrected, on a timely basis.

Our consideration of internal control over compliance was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in internal control over comphance that might be deficiencies, significant deficiencies or material weaknesses. We did not identify any deficiencies in internal control over compliance that we consider to be material weaknesses, as defined above.

The Parish's responses to the findings identified in our audit are described in the accompanying schedule of findings and questioned costs. We did not audit the Parish's responses and, accordingly, we express no opinion on the responses.

This report is intended solely for the information and use of the Council, the Parish's management, the Legislative Auditor of the State of Louisiana, and federal awarding agencies and pass-through entities, and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a pubhc document

~~IReSoe^ & C&mfi4tMUf~~

~~June 11,2010~~

~~130 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended December 31,2009~~

~~Federal Federal Grantor/Pass-Through CFDA Federal or Grantor/Program or Cluster Titie Number Ext)enditures~~

~~United States Department of Homeland Security~~

~~Passed-through Louisiana Department of Mihtary Affairs:~~

~~Hazard Mitigation Grant Program * 97.039 $ 336,604~~

~~Emergency Food and Shelter National Board Program 97.024 16.979~~

~~Total United States Department of Homeland Security 353.583~~

~~United States Department of Health and Human Services~~

~~Passed-through the Louisiana Housing Finance Agency:~~

~~Low-Income Home Energy Assistance (LIHEAP)* 93.568 371,630~~

~~Community Services Block Grant (CSBG) 93.569 166,164~~

~~ARRA - Community Services Block Grant (CSBG), Recovery Act 93.710 5.527~~

~~Total United States Department of Health and Human Services 543.321~~

~~(Continued)~~

~~131 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED) For the Year Ended December 31,2009~~

~~Grant Federal Federal Grantor/Pass-Through Pass-Through CFDA Federal or Grantor/Program or Cluster Titie Number Number Expenditures~~

~~United States Department of Agriculture~~

~~Passed-through tbe Louisiana Department of Health and Human Resources:~~

~~Forestry Grant 10.664 $ 20,932~~

~~Rural Housing Preservation Grants 10.443 118,675~~

~~Summer Food Service Program for Children 10.559 197.136~~

~~Total United States Department of Agriculture 336.743~~

~~United States Department of Energy~~

~~Weatherization Assistance for Low-Income Persons 81.042 112.623~~

~~Total United States Department of Energy 112.623~~

~~United States Department of Treasury~~

~~Volunteer Income Tax Assistance (VITA) Matching Grant Program 21.009 8.687~~

~~Total United States Department of Treasury 8.687~~

~~(Continued)~~

~~132 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS (CONTINUED) For the Year Ended December 31,2009~~

~~Grant Federal Federal Grantor/Pass-Through Pass-Through CFDA Federal or Grantor/Program or Cluster Titie Number Number Expenditures~~

~~United States Department of Conraierce~~

~~Pubhc Safety Interoperable Communications Grant Program 11.555 $ 24.645~~

~~Total United States Department of Commerce 24.645~~

~~United States Department of Transportation Federal Aviation Administration (FAA)~~

~~ARRA - Airport Improvement Program, Recovery Act * 20.106 297.385~~

~~United States Department of Transportation 297.385~~

~~Total Federal Awards $1.676.987~~

* This program is considered a **major" program under OMB Circular A-133.

~~The accompanymg Notes to Schedule of Expenditures of Federal Awards are an mtegral part of this schedule.~~

~~133 ST. JOHN THE BAPTIST PARISH COUNCIL LAPLACE, LOUISIANA NOTES TO SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS For the Year Ended December 31,2009~~

~~NOTE 1-GENERAL~~

The accorbpanying Schedule of Expenditures of Federal Awards presents the activity of all federal financial assistance programs of the St. John the Baptist Parish Council (the "Parish"). The Parish reporting entity is defined in Note 1 to the basic financial statements for the year ended December 31, 2009. All federal financial assistance received directiy fiom federal agencies is included on the schedule, as well as federal financial assistance passed-through other government agencies.

~~NOTE 2 - BASIS OF ACCOUNTING~~

The accompanying Schedule of Expenditures of Federal Awards is presented using the modified accrual basis of accounting, in accordance with generaUy accepted accounting principles, ^^ch is described in Note 1 to the Parish's basic financial statements for the year ended December 31,2009.

~~134 ST. JOHN THE BAPTIST PARISH COUNCIL SCHEDULE OF FINDINGS AND QUESTIOISED COSTS For the Year Ended December 31,2009~~

~~A. SUMMARY OF AUDITOR'S RESULTS~~

~~1. The auditor's report expresses an unqualified opinion on the financial statements of the St. John the B^st Parish Council (the "Paiish").~~

2. No significant deficiencies in internal control over financial reporting are reported in the Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards,

3. No instances of noncompliance material to the financial statements of the Parish, which would be required to be reported in accordance with Governmental Auditing Standards, was disclosed during the audit

~~4. No significant deficiencies relating to the audit of major federal award programs are reported in the Independent Auditor's Report on Compliance with Requirements Applicable to Each M~~

~~5. The auditor's report on compliance for the major federal award prcgrams for the Parish expresses an unqualified opinion on all major federal programs.~~

~~6. The auditor's report on comphance for the major federal award programs disclosed two (2) findings that are required to be reported in accordance with Section 510(a) of OMB Circular A-133.~~

~~7. The foUowing programs were identified as m^or programs:~~

~~Name of Federal Program (or Cluster^ CFDA No.~~

~~Hazard Mitigation Grant Program 97.039 Low-Income Home Energy Assistance (LIHEAP) 93.568 ARRA - Airport Improvement Program, Recovery Act 20.106~~

~~8. The threshold for distinguishing Types A and Type B programs was $300,000.~~

~~9. A determination was made that the Parish was not a low-risk auditee.~~

~~10. A management letter was issued for die year ended December 31,2009.~~

~~135 ST. JOHN THE BAPTIST PARISH COUNCIL SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) For tiie Year Ended December 31,2009~~

~~B. FINDINGS - FINANCIAL STATEMENTS AUDIT~~

~~There were no findings pertaining to the financial statement audit noted for the year ended December 31,2009.~~

~~136 ST. JOHN THE BAPTIST PARISH COUNCIL SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) For the Year Ended December 31,2009~~

~~C, FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT~~

~~COMPLIANCE~~

~~09-01 LOW-INCOME HOME ENERGY ASSISTANCE (LIHEAP), CFDA #93.568~~

~~Condition:~~

The Department of Health and Human Services was unable to locate a requested chent file during the course of our audit. Also, one of the chent files reviewed appeared to be missing required proof of income/unemployment documentation.

~~Criteria:~~

~~Proper documentation is required to be maintained for aU federal programs and specifically in this case in order to verify participant eUgibihty for services received.~~

~~Effect:~~

~~Federal fimds could have (although no instances were noted where they were) been used for services provided to individuals \^dlo were not ehgible to receive them.~~

~~Cause:~~

~~Inadequate monitoring of chent files.~~

~~Recnmrnendation:~~

We recommend that the Department of Health and Human Services institute procedures to train employees on proper documentation for aU federal programs and also provide for adequate and review of required documentation.

~~137 ST. JOHN THE BAPTIST PARISH COUNCIL SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) For the Year Ended December 31,2009~~

~~C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED)~~

~~09-02 LOW-INCOME HOME ENERGY ASSISTANCE (LIHEAP), CFDA #93.568~~

~~Condition:~~

The Department of Health and Human Services does not have a written fiill disclosure pohcy, as weU as a conflict of interest pohcy as required by the Low-Income Home Energy Assistance (LIHEAP) contract between Louisiana Association of Community Action Partnerships, Inc. and St. John Department of Health & Human Services (formerly St John Community Action Agency).

~~Criteria:~~

The contract states that the '^Contractor shall estabh^ a written pohcy that requires its employees and officers to provide fiill disclosure of his/her immediate femily member's financial interests .associated with the programs covered under this Agreement, including ^)phcations for assistance. The pohcy shaU set forth methodology for employees and officers to provide fiill disclosure."

The contract also states that the "Contractor shall estabhsh a written pohcy to address instances of Conflicts of Interest. The pohcy shall prohibit Contractor's executive director or chief executive officer and his/her immediate family fi^jm participating in or receiviog benefits fix)m all programs covered by this Agreement. In addition, the policy shah prohibit a program administrator and his/her immediate femily members fix)m participating in or receiving benefits fiom those programs directiy overseen by the program administrator. The pohcy shall set forth methodology that prevents an employee fix)mbein g mvolved in the apphcation process when the employee or his/her immediate femily member is seeking assistance fix3m a program covered under this Agreement The pohcy shall include putting the Association on notice of each instance of a Conflict of Interest"

~~Effect:~~

The Department of Health and Human Services could have been providing federally fimded assistance to apphcants that would violate the fiiU disclosure and conflict of interest poUcies. There were no instances noted that this had occurred.

~~Cause:~~

~~Inadequate monitormg of the program's grant agreement resulted m the nonexistence of such pohcies.~~

~~138 ST. JOHN THE BAPTIST PARISH COUNCIL SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) For the Year Ended December 31,2009~~

~~C. FINDINGS AND QUESTIONED COSTS - MAJOR FEDERAL AWARD PROGRAM AUDIT (CONTINUED)~~

~~Recommendation:~~

We recommend that the Department of Health and Human Services establish a written fiiU disclosure pohcy and a written conflict of interest pohcy in accordance with the grant agreement contract Procedures should also be implemented to train employees on identifying potential conflicts of interest

~~139 ST. JOHN THE BAPTIST PARISH COUNCIL SUMMARY SCHEDULE OF PRIOR AUDIT FINDINGS For the Year Ended December 31,2009~~

~~SECTION I FINDINGS RELATED TO FINANCIAL STATEMENT AUDIT~~

~~Fmdmg 08-1: Budgeted Deficit and Deficit Resolved. Fund Balance~~

~~SECTION n FINDINGS RELATED TO MAJOR FEDERAL AWARD PROGRAMS~~

~~There were no findings related to m^or federal award programs in the prior year.~~

~~SECTION m OBSERVATIONS REPORTED IN THE MANAGEMENT LETTER~~

Observation 08-la: Wheless 911 Service Partially resolved. See Observation 09-la. Observation 08-1 b: Deficiencies Of Revenues Over Expenditures (Net Loss) PartiaUy resolved- See Observation 09-2a, Observation 08-2c: Written Identity Theft Prevention Program (tiie "Red Flag Rules") Unresolved See Observation 09-lb. Observation 08-2d: Long-Term Financial Planning Resolved, Observation 08-2e: Scholarship Payments Resolved.

~~140 ST. JOHN THE BAPTIST PARISH COUNCIL MANAGEMENT'S CORRECTIVE ACTION PLAN For the Year Ended December 31,2009~~

~~COMPLIANCE FOR FEDERAL AWARDS~~

~~09-01 LOW-INCOME HOME ENERGY ASSISTANCE (LIHEAP), CFDA #93.568~~

~~Condition:~~

~~Management's Response:~~

The Department of Health and Human Services will institute procedures to train employees to be certain that proper documentation for aU federal programs are in place and review chent files for required documentation. The contact person is Elois Joseph, Dhector of Healtii and Human Services, (985) 536-4955.

~~09-02 LOW-INCOME HOME ENERGY ASSISTANCE (LIHEAP), CFDA #93.568~~

~~Condition:~~

The Department of Health and Human Services does not have a written full disclosure pohcy, as weU as a conflict of interest pohcy as required by the Low-Income Home Energy Assistance (LIHEAP) contract between Louisiana Association of Community Action Partnerships, Inc. and St. John Department of Health & Human Services (formerly St John Community Action Agency).

~~Management's Response:~~

The Department of Health and Human Services wiU establish a written fiill disclosure pohcy and a written conflict of interest policy in accordance with the grant agreement contract Procedures will be put in place to properly train employees on identifying potential conflicts of interest The contact person is Elois Joseph, Director of Health and Human Services, (985) 536-4955.

~~141 (THIS PAGE INTENTIONALLY LEFT BLANK) ST, JOHN THE BAPTIST PARISH COUNCIL~~

~~MEMORANDUM OF ADVISORY COMMENTS~~

~~For the Year Ending December 31,2009~~

~~REBOWE & COMPANY CERTIFIED PUBLIC ACCOUNTANTS CONSULTANTS A PROFESSIONAL CORPORATION TABLE OF CONTENTS~~

~~AUDITOR'S REPORT~~

~~OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLANS~~

~~1. Follow-up to Prior Year Observations and Recommendations 2~~

~~a. Wireless 911 Service 2 b. Written Identity Theft Prevention Program (tiie "Red Flag Rules") 2~~

~~2. Current Year Observations and Recommendations 3~~

a. Deficiencies of Revenues Over Expenditures/Net Loss 3 b. Council Oversight of the Department of Health & Human Services 3 c. Legislative Auditor Findings 4 d. Animal Shelter - Apparent Misappropriation of Funds 5 REBOWE & COMPANY

~~CERTIFIED PUBUC ACCOUNTANTS CONSULTANTS A PROFESSIONAL CORPORATION~~

~~3501 N. Causeway Blvd. • Suite 810 • P.O. Box 6952 • Metairie, LA 70009 Phone (504) 837-9116 • Fax (504) 837-0123 • www.rebowe.com~~

~~June 11,2010~~

~~Honorable President and Members of the Council St John tbe Baptist Parish Council LaPlace, Louisiana~~

We have audited the basic financial statements of the St John the B^tist Parish Coimcil (the **Parish") for the year ended December 31, 2009 and have issued our report thereon dated June 11, 2010. As part of our audit, we considered the Parish's mtemal control over financialreportin g in order to determine the nature, timing and extent of our auditing procedures for the purpose of expressing an opinion on the basic financialstatement s and not to provide assurance on tiie internal controL

However, during our audit we became aware of matters that are opportunities for strengthening internal control and operating efi5ciency. The memorandum that accompanies this letter summarizes our observations and recommendations regarding these matters. We previously reported on the Parish'^s internal control in a separately issued report entitied Independent Auditor's Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance with Government Auditing Standards dated June 11,2010.

We will review the status of our recommendations during our next audit engagement We have already discussed our recomraendations with the Administration and have included their corrective action plan. We will be pleased to discuss our recommendations with you in fortherdetai l at your convenience, perform any additiot^ study of these matters, or assist the Paridi in implementing our recommendations.

~~Sincerely, ST. JOHQN THE BAPTIST PAMSH COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED) December 31,2009~~

I. Foilow-up to Prior Year Observations and Recommendations a. Wireless 911 Service Observation: In 1999, the Federal Communications Commission CTCC") required tiiat certain enhancements be made to wireless 911 systems in connection with Act 1092. Phase H implementation requires that wireless carriers provide precise locations of cellular phones to 911 systems, generally within 50-100 meters. After requesting tiie Phase n Service, a wireless carrier then has six montiis to provide the service to 50% of the coverage area and to 100% within 18 months. The FCC has established a deadline of December 31,2005 for a nationwide implementation of Phase H. The Parish has completed a substantial portion of Phase II and foresees a complete implementation of Phase n by December 31,2010.

~~Recommendation:~~

~~We recommend that the Parish take steps to ensure that the Phase II implementation will be completed by December 31,2010.~~

~~Corrective Action Plan:~~

~~Implementation is still ongoing and has not yet been completed. It is expected to be completed by December 31, 2010. The contact person is Paul Oncale, Director of Civil Defense, (985) 652-9569.~~

~~b. Written Identity Theft Prevention Program (the Red Flag Rules)~~

~~Observation:~~

In 2008, the Federal Trade Commission (FTC) issued regulations (the "Red Flags Rules") requiring financial institutions and other creditors to develop and implement written identity theft prevention programs, as part of the Fair and Accurate Credit Transactions Act of 2003 (FACTA). A creditor is any entity that regularly extends, renews, or continues credit, such as a municipal utility. The FTC has extended the original mandatory compliance date of November 1, 2008 to December 31,2010. The definition of "creditor" includes tiie St John the Baptist Parish Utilities Department

~~Recommendation:~~

We recommend that tiie Parish develop and implement a written identity theft prevention and mitigation plan in accordance with the above-referenced regulations by December 31, 2010 to provide for the identification, detection, and response to patterns, practices, or specific activities that could indicate identity theft ST. JOHN THE BAPTIST PARISH COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED) December 31,2009

~~Corrective Action Plan:~~

We are currentiy developing a written identity theft prevention and mitigation plan in accordance with the above-referenced regulations. The contact person is Vince Lucia, Accounting Manager, (985) 652-9569.

2. Current Year Observations and Recommendations a. Deficiencies of Revenues Over Expenditures/Net Loss Observation: For the year ended December 31, 2009, expenditures exceeded revenues for the following funds:

~~2010 2009 Fund Balance/ Budget Excess Deficiency Net Assets /(Deficiency")~~

Recreation $ (132,166) $ 64,223 $ 48,700 Communication District (51,456) 1,842,133 95,296 Ambulance (11,809) 111,044 (26,100) Convention Center (20,366) 265,888 (48,195) Roads & Bridges (498,748) 1,334,821 109,646

~~Recommendation:~~

~~We recommend that the Parish closely monitor these fiinds and take immediate action to identify new sources of revenues and/or decrease expenditures.~~

~~Corrective Action Plan:~~

We will monitor spending throughout 2010 to ensure expenditures do not exceed revenues. The contact person is Vince Lucia, Accounting Manager, (985) 652-9569. b. Oversight of the Department of Health & Human Services

~~Observation:~~

During our review of the Parish's internal accounting control procedures, we made inquiries regarding the oversight of the processing of accounting transactions by the Parish's Department of Health and Human Services. In particular, we noted that the accountant at the Department of Health and Human Services is not posting journal entries on a timely ST. JOHN THE BAPTIST PARISH COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED) December 31,2009

~~basis. In addition, we noted that the Parish's Finance Department is not reviewmg the accounting records of the Department of Health and Human Services.~~

~~Recommendation:~~

Accounting records maintained by the Department of Health and Human Services, such as bank reconciliations, trial balances, and journal entries should be prepared and maintained on a monthly basis by the Department. Once the bank statements have been reconciled, the accounting trial balances have been updated, and the monthly journal entries have been posted, the accounting records and reports should be given to the Executive Director for her review and approval. The Executive Director should then initial the bank reconciliation, the trial balance, and the journal entries to indicate approval. The Executive Director of the Department of Healtii and Human Services should then forward these accounting records to the Parish's Finance Director or Accounting Director for his review. The Director should then initial the Accounting record to certify that they have been reviewed and approved.

By not reviewing the Department of Health and Human Services' accounting records, the Administration loses the ability to properly monitor the finances of the Department, as well as insure that the Department's financial activity is properly accounted for.

~~Corrective Action Plan:~~

The Parish is currentiy working on a plan to integrate the Department of Health and Human Services' accounting system with the Parish's central accounting software. The integration vrill allow for up-to-date oversight over the Department's daily transactions. The contact person is Vince Lucia, Accoimting Manager, (985) 652-9569. c Legislative Auditor Findings

~~Observation:~~

Following the resignation of Parish President Bill Hubbard in September 2009 and his subsequent guilty plea to Federal criminal bribery charges, the Legislative Auditor's Of&ce of Louisiana conducted an investigation of certain Parish contracts, credit card usage, and car allowances and issued a report dated April 21, 2010. The report noted one (1) possible instance of noncompliance with Louisiana Public Bid Law, four (4) questionable credit card charges made by the former Parish President, a period of time where the former Parish President received a monthly car allowance, which was not properly defined in the Parish's policies and procedures, and an instance in which tiie Parish paid for insurance consulting services that may or may not have been outside the scope of the contract. ST. JOHN THE BAPTIST PARISH COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED) December 31,2009

~~Recommendation:~~

While performing our audit for the year ended December 31, 2009 we did not find any additional matters requiring our attention in connection with the Legislative Auditor's findings. The Legislative Auditor made certain recommendations in its report and the Administration responded to these in a corrective action plan dated March 25, 2010. We recommend the Administration continue to follow-up with its response to this report and implement its recommendations.

~~Corrective Action Plan:~~

We make every effort to comply with all provisions of PubUc Bid Law. We currentiy send Directors and employees to seminars on Public Bid Law, we consult with Legal Counsel on a regular basis on the law, and we consult with representatives of the Attorney General's Office regarding Bid Law. In addition, we are currentiy reviewing all parte and materials which are used on a regular basis for items that may exceed the Public Bid Law threshold and will bid them in accordance with Louisiana law.

We also recognize the need to update Parish policies and are currentiy in the process of revising tiie credit card policy. Also, on May 11, 2010, the Parish Coimcil approved and adopted Ordinance 10-11 which authorizes a monthly travel allowance for the Parish President in the amount of $800 should the Parish President elect to use his/her own personal vehicle for official parish business m lieu of receiving a Parish-supplied vehicle for this purpose. Said travel allowance will cover all expenses for the vehicle to include fiiel, tires, maintenance repairs, parts, and insurance.

We also recognize the need to promote fair competition and will continue to do so by abiding by the Louisiana Public Bid Law. In addition, professional consulting services will be evaluated to make sure that the services are within the boundaries and scope of the contract.

~~The contact person is Vince Lucia, Accounting Manager, (985) 652-9569. d. Animal Shelter - Apparent Misappropriation of Funds~~

~~Observation:~~

In December 2009, the Parish became aware of an apparent misappropriation of fiinds in excess of $5,000 firom tiie St John Parish Animal Shelter. The amount of possible misappropriation is immaterial to the financial statements. We noted that the Parish made the proper notifications to the Legislative Auditor's Office and to the District Attorney for St. John the Baptist Parish. ST. JOHN THE BAPTIST PARISH COUNCIL OBSERVATIONS, RECOMMENDATIONS, AND CORRECTIVE ACTION PLAN (CONTINUED) December 31,2009

~~Recommendation:~~

We recommend the Parish strengthen the internal controls of the Animal Shelter, specifically controls related to cash receipts and disbursements. Animal Shelter cash receipts and disbursements should be reconciled on a monthly basis with the Parish's Finance Department with any overages/shortages investigated timely.

~~Corrective Action Plan:~~

We have strengthened existing internal controls and installed additional controls related to cash receipts at the Animal Shelter to insure the proper safeguarding of Parish assets and the proper accoimting of Parish transactions.

~~The contact person is Vince Lucia, Accounting Manager, (985) 652-9569.~~