Cameron Parish Ambulance Service District No. 2FILE/0001C22A.pdfIn my opinion, the financial...

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CAMERON PARISH AMBULANCE DISTRICT NO. 2

FINANCIAL STATEMENTS

December 31, 2009

Under provisions of state law. this report is a public document. A copy of ''^^ 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 o^ 'lihi

Cameron P a r i s h Ambulance D i s t r i c t No December 3 1 , 2009

TABLE OF CONTENTS

EXHIBIT PAGE

I n d e p e n d e n t A u d i t o r ' s Repor t 1 - 2

B a s i c F i n a n c i a l S t a t e m e n t s S t a t e m e n t of Net A s s e t s A 4 S t a t e m e n t of Revenues , Expenses and Changes i n Fund Net A s s e t s B 5 S t a t e m e n t of Cash Flows C 6

Notes t o F i n a n c i a l S t a t e m e n t s 7 - 1 5

Report on I n t e r n a l Control over F inanc ia l Report ing and on Compliance and o the r Matters

Based on an Audit of F inanc ia l Statements Performed in Accordance with Government Audi t ing Standards 18 - 19

Summary S c h e d u l e of C u r r e n t Year A u d i t F i n d i n g s and Kanagemen-c' s C c r r e c u i v e A c t i o n P l a n 20 - 22

ELLIOTT AND ASSOCL^TES P.O. Bo.x 1287 -

Leesvillc, Ui. 71496

(. " 7) 23<>-253.S W. .Miclical r.llioil, CPA D.'^7)23S-513.S [•:i.\ 2.19-22').S

INDEPENDENT AUDITOR'S REPORT

Board of Commissioners Cameron Parish Ambulance District No. 2

I have audited the accompanying financial statements of the business-type activities of the Cameron Parish Ambulance District No.2, a component unit of the Cameron Parish Police Jury, as of and for the year ended December 31, 2009, which collectively comprise the District's basic financial statements, as listed in the table of contents. These basic financial statements are the responsibility of the Cameron Parish Ambulance District No 2's management. My responsibility is to express an opinion on these basic financial statements based on my audit.

1 conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government A u d i t i n g S t a n d a r d s , issued by the Comptroller General of the United States. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the basic financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall basic financial statement presentation. I believe that my audit provides a reasonable basis for my opinion.

In my opinion, the financial statements referred to above present fairly, in all material respects, the financial position of the business-type activities of the Cameron Parish Ambulance District No 2 as of and for the year ended December 31, 2009, and the respective changes in financial position and cash flows for the year then ended in conformity with accounting principles generally accepted in the United States of America.

The Cameron Parish Ambulance District No 2 has not presented the required budgetary comparison supplementary information and management's discussion and analysis information that the Government Accounting Standards Board has determined is required to supplement, although not required to be a part of, the basic financial statements.

In accordance with Government Auditing Standards, I have also issued my reported dated January 10, 2011 on my consideration of the Cameron Parish Ambulance District No. 2's internal control over financial reporting and my tests of its compliance with certain provision of laws, regulations, contracts, and grant agreements and other matters. The purpose of that report is to describe the scope of our testing of internal control over financial reporting and compliance and the results of that testing and not to provide an opinion on the internal control over financial reporting or on compliance. That report is an integral part of an audit performed in accordance with Government Auditing Standards and should be considered in assessing the result of my audit.

Leesvilie, Louisiana January 10, 2011

BASIC FINANCIAL STATEMENTS

IXHIBIT A

Cameron Parish Ambulance District No, 2 STATEMENT OF NET ASSETS

December 31, 2009 ASSETS

ASSETS Current assets

Cash and cash equivalents(Note 3) $480,278 Patient accounts receivable, net of estimated

uncollectible of -0- (Note 2) 26,128 Ad valorem tax receivable (Note 5) 1,692,314 Prepaid expenses 21,801 Inventories 8,060

Total current assets 2,228,581 Capital assets (Note 4): Property, plant and equipment, at cost, less

accumulated depreciation of $328,304 1,060,343

Total noncurrent assets 1, 060,343

TOTAL ASSETS 3,288,924

LIABILITIES

Current liabilities Accounts payable 18,819 Accrued vacation (Note 8) 24,412 Payroll taxes payable 54,758 Accrued salaries 9,398 Ad valorem deductions (Note 5) 54,647

Total current liabilities 162,034

Long term liabilities

Deferred tax revenue(Note 6) 442,384

Total long term liabilities 442,384

TOTAL LIABILITIES 604,418

NET ASSETS

Invested in capital assets 1,060,343

Unrestricted net assets 1,624,163 TOTAL NET ASSETS $2,684,506

The accompanying notes are an integral part of the basic financial statements.

EXHIBIT B

Cameron Parish Ambulance District No. 2 Statement of Revenues, Expenses and

Changes in Fund Net Assets For the year ended December 31, 2009

REVENUE AND SUPPORT Revenue

Net patient revenue $136,530 Support

FEMA proceeds 65,891 Ad valorem revenue (Note 5) 1,797,739 Interest income 5 64 Miscellaneous revenue 12,798

Total support 1,876,992

Total revenue and support 2 , 013,522

OPERATING EXPENSES Telephone 1,718 Education 2,164 Salaries and related benefits 957,480 Utilities expense 25,934 Oxygen supplies 9,930 Depreciation expense (Note 4) 163,774 Dispatch services 21,671 Dues and subscriptions 22,690 Station supplies 55,475 Fuel 17,100 Insurance expense 281, 180 Equipment rental 3,181 Medical director 3,000 Cell phones 9,968 Professional services 69,858 Uniforms 2,777 Repairs and maintenance 26,792 Medical supplies 39,249 Training supplies 9,342 Office supplies 2,579 Miscellaneous 4,609 Pension deductions-ad valorem 54,647

Total expenses 1,785, 118

Change in net assets 228,404

NET ASSETS - BEGINNING OF YEAR 2,456,102

NET ASSETS - END OF YEAR $ 2,684,506


Exhibit C

Cameron Parish Ambulance District No. 2 Statements of Cash Flows

For the year ended December 31, 2009

CASH FLOWS FROM OPERATING ACTIVITIES Cash received from customers $ 154,502 Cash received from Governments 2,020,913 Cash payments to suppliers

For goods and service (774,144) Cash payments to employees for services (964,948 ) Net cash provided by operating activities 436,323

CASH FLOWS FROM NONCAPITAL FINANCING ACTIVITIES: Ad valorem taxes (223,165) Federal revenue sharing

Total from noncapital financing (223,165)

CASH FLOVJS FROM CAPITAL AND RELATED FINANCING ACTIVITIES: Acquisition of property and equipment 14,121 Net cash (used) by capital and related

financing activities $14,121

CASH FLOWS FROM INVESTING ACTIVITIES Investment income

Net increase in cash and cash equivalents 227,279

CASH, BEGINNING OF YEAR 252,999 CASH, END OF YEAR $4 8 0,27 8

CASH FLOWS FROM OPERATING ACTIVITIES: Operating income (loss) $228,404 Adjustments to reconcile operating income to net cash provided by operating activities: Depreciation, net of retirements of accumulated depreciation (59,997 ) Accounts receivable 17,972 Other current liabilities 49,333 Accounts payable 2,494 Customers deposits 1,847 Other assets (11,897) Accrued expense (13,025 ) Deferred revenue 221,192

Net cash (used) by operating activities $436,323


Cameron Parish Ambulance District No. 2 Hackberry, Louisiana

Notes to the Financial Statements December 31, 2009

NOTE 1 Organization and Summary of Significant Accounting Policies

The Cameron Parish Ambulance District No. 2 (the ''District") is a component unit of the Cameron Parish Police Jury. The District operates ambulance services in Hackberry, Holly Beach, and Johnson Bayou communities.

CASE No. 20 requires that: governmenrs' proprietary acrivities apply all applicable GASB pronouncements, as well as the following pronouncements issued on or before November 30, 1989, unless those pronouncements conflict with or contradict GASB pronouncements: Financial Accounting Standards Beard (''FASB") Statements and Interpretations, Accounting Principles Board Opinions, and Accounting Research Bulletins. Governments are given the option whether or not to apply all FASB Statements and Interpretations issued after November 30, 1989.

Reporting Entity—As more fully described in the paragraph above, the Ambulance District is a component unit of the Cameron Parish Police Jury.

The District uses the accrual basis of accounting. The Ambulance District utilizes the proprietary fund method of accounting whereby revenues and expenses are recognized on the accrual method. The Ambulance District's accounting and reporting procedures also conform to the requirements of Louisiana Revised Statute 24:514 and to the guide set forth in L o u i s i a n a A u d i t Guide, and the Audit and Accounting guide - Health Care O r g a n i z a t i o n s , published by the American Institute of Certified Public Accountants, and standards established by the Governmental Accounting Standards Board (GASB), which is the accepted standard setting body for establishing governmental accounting and financial reporting principles.

proprietary funds distinguish operating revenues and expenses from non-operating items. Operating revenues and expenses generally result from providing services and producing and delivering goods in connection with a proprietary fund's principal ongoing operations.

Cameron Parish Ambulance District No. 2 December 31, 2009

Notes to the Financial Statements (Continued)

Operating expenses for enterprise funds include the cost of sales and services, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as non-operating revenues and expenses.

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

Estimates—The preparation of the financial statements in conformity with generally accepred accounting principles requires management to make assumptions that affect the reported amounts and disclosures. Accordingly, actual results could differ from those estimates.

Risk Management—The District is exposed to various risks of loss from torts, theft of, damage to, and destruction of assets; business interruption; errors and omissions; employee injuries and illnesses; natural disasters; medical malpractice claims and judgments. Commercial insurance coverage is purchased for claims arising from such matters.

Cash and Cash Equivalents:

For purposed of the statement of cash flows, the Ambulance District considers all highly liquid investments with original maturity of three months or less when purchased to be cash equivalents.

Net Patient Revenue:

Net patient revenue is reported at the estimated net realizable amounts from patients, third-party payors, and others for services rendered, including estimated retroactive adjustments under reimbursement agreements v/ith third-party payors. Retroactive adjustments are accrued on an estimated basis in the period the related services are rendered and adjusted in future periods, as final settlements are derermined.

Inventories:

Inventories are valued at the latest invoice price, which approximated the lower of cost (first-in, first-out method) or market.

Cameron Parish Ambulance District No. 2 December 31, 2 009


Capital Assets:

Capital assets are stated at cost. Depreciation is computed using the straight-line method over the estimated useful lives of each class of depreciable assets. Equipment under capital lease obligations is amortized using the straight-line method over the shorter period of the lease term or the estimated useful life of the equipment. The following estimated useful lives are generally used:

Ambulances 5 years Furniture and Equipment 3 -10 years Buildings 3 0 years

Use of Estimates:

The preparation of financial statements in conformity v/ith generally accepted accounting principles requires management to make estimated and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Actual results could differ from those estimates.

Allov/ance for Uncollectible Accounts:

The Ambulance District uses the direct write-off method of recognizing the cost for bad debts. This method provides an estimate of the loss that is applicable to current year revenue, and any adjustment in pi^evious estimates of pr-ior year losses that may be applicable to accounts still remaining on the books.

Income Taxes:

The Ambulance District is a political subdivision and exempt from taxes.



Environmental Matters:

The Ambulance District is subject to laws and regulations relating to the protection of the environment. The Ambulance District's policy is to accrue environmental and clean up related costs of a non-capital nature when it is both probable that a liability has been incurred and when the amount can be reasonable estimated. Although it is not possible to quantify with and degree of certainty, the potential financial impact of the Ambulance District's continuing compliance efforts, management believes any future remediation or other compliance related costs will not have a material adverse effect on the financial condition or reported results of operations of the Ambulance District. At December 31, 2009, management is not aware of any liability resulting from environmental matters.

NOTE 2 Net Patient Services Revenue

The Ambulance District has agreements with third-party payers that provide for payments to the Ambulance District at amounts different from its established rates. A summary of the payment arrangements with major third-party payers follows:

M e d i c a r e - Covered ambulance services are paid based on a fee schedule.

M e d i c a i d - Covered ambulance services are paid based on a fee schedule.

The Ambulance District also has entered into payment arrangements with certain coimnercial insurance carriers, health maintenance oi~ganizations, and preferred provider organizations. The basis for payment to the Ambulance District under these agreements included prospectively determined rates per ambulance trip, discount on charges, and prospectively determined rates.

The Ambulance District also gives a parish resident discount to any resident of the parish who uses ambulance services. The Ambulance District bills private insurances companies, Medicare or Medicaid, or any other coverage of the patient and accepts this as payment in full from the resident.

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Cameron Parish Am^bulance District No. 2 December 31, 2009


NOTE 3 Cash, Cash Equivalents, Certificates of Deposit and Other Investments

Under Louisiana Revised Statutes 39:2955, the District may deposit funds in demand deposit accounts, interest bearing demand deposit accounts, money market accounts, and time certificates of deposit with state banks, organized under Louisiana Law and National Banks having a principal office in Louisiana. Additionally, Louisiana statutes allow the District to invest in United States Treasury obligations, obligations issued or guaranteed by the United States government or federal agencies, and mutual or trust funds registered with the Securities and Exchange Commission which have underlying investments consisting solely of and limited to the United States government or its agencies. The District has no formal investment policy.

The District had cash and cash equivalents (book balances) totaling $480,278 at December 31, 2009.

These deposits are stated at cost, which approximates market. Under state law, these deposits (or the resulting bank balances) must be secured by federal deposit insurance or the pledge of securities owned by the fiscal agent bank. The market value of the pledged securities plus the federal deposit insurance must at all times equal the amount on deposit with the fiscal agent. These securities are held in the name of the pledging agent bank in a holding or custodial bank that is mutually acceptable to both parties.

Custodial credit risk is the risk that in the event of bank failure, the District' s deposits may not be returned. At December 31, 200 9, the Dis";rlct had $501,784 in deposits (collected bank balances). These deposits were secured at December 31, 2009 as follows:

FDIC insurance 250,000 Pledged securities 251, 784

Total deposits (bank) 5.g_, 7 84

These pledged securities have a market value at December 31, 2009 of $600,750. The District is not exposed to custodial credit risk at December 31, 2009.

11


Notes to the Financial Statements (Continued

NOTE 4 Capital assets

Ambulances Buildings Station Equipment Other property and equipment

Dec 31, 2008

$ 978,412 287,645

1,307

136,711

Additions

$ 58,501

25,959

Deletions

(282,434) (63,450) (1,307)

Dec 31, 2009

$695,978 282,696

162,670

Total capital assets $1,404,075 $ 84,460 _f_34 7,191) $1,141,.344

Less: accumulated depreciation (339,881) (163,774) 175,351 (328,304)

Net capital assets $1,064,194 $(79,31.4_)_ $(171,840) _$ 813,040

Depreciation expense for the year ended December 31, 2009 amounted to $163,774.

Construction in progress in the amount of $247,303 at year end represents the amount of 2009 payments made toward completing the new Hackberry main office location which incurred additional costs in 2010 and was placed in service in March 2010.

NOTE 5 Ad Valorem Taxes

The Ambulance District's property tax is levied by the parish tax assessor on the taxable real property in the District in late October of each year. Bills arc sent out in November of each year at which time the Ambulance District records the tax revenue, and becomes a lien in the following March. The coliected period for the Ajnbulance District's propcrt taxes is from December (at which time they become delinquent) to the

The amount included in the ad valorem receivable on the balance sheet is for ad valorem taxes which attach as an enforceable lien on property as of January 1 of each year. Taxes are levied to the taxpayers in November. Billed taxes become delinquent on January 1 of the following year. Revenues from ad valorem taxes are budgeted in the year billed.

The District utilizes the Cameron Parish Tax Collector/Sheriff to bill and collect its property taxes using the assessed values determined by the tax assessor of Cameron Parish.

12


Notes to the Financial Statements (Continued

For the year ended December 31, 2009, taxes of 13.13 mils was levied on property with assessed valuation totaling at $128,889,026 and was dedicated to the operations of the ambulance district.

The total amount levied was $1,692,314. Furthermore, collections of delinquent taxes and other adjustments resulted in total collections of $1,797,739.

NOTE 6 Deferred Revenue Ad Valorem

Under the terms of a cooperative endeavor/payment in lieu of taxes agreement between the District and Sabine Pass LNG-GP Inc. agreed upon in 2009, Sabine Pass paid $442,384 in ad valorem taxes to the District in November 2008 and 2009.

The 442,384 represents the latter two of ten years of ad valorem taxes that Sabine Pass would pay from 2019 to 2028 but given to the District to expedite the District's hurricane recovery process. These funds are recorded as deferred revenue and will not be recognized as revenue till beginning in 2019.

NOTE 7 Concentrations of Credit Risk

The Ambulance District grants credits, without collateral of its patients, most of whom are local residents and are insured under third-party payor agreements. The mix of receivables from patients and third-party payors at December 31, 2009 was as f ollov;s:

Medicare Medicaid Other third-party payors

2009 41.08% 11.63% 47.29%

100.00%

NOTE S Compensated Absences

Employees' vacation benefits are recognized in the period earned. Accrued compensated absences at December 31, 2009 totaled $24,418

13



NOTE 9 Pension Plan

Plan Description

The Ambulance District is a member of the Parochi.al Employees' Retirement System of Louisiana—Plan A. All full time employees participate in this plan. All full-time, permanent employees working at least 28 hours per week v;ho are paid wholly or in part from the District's funds are eligible to participate in the System. Under Plan A, employees who retire at or after age 6 0 with at least 10 years of creditable service, at or after age 55 with at least 25 years of creditable services, or at any age with at least 3 0 years of creditable service are entitled to a retirement benefit, payable monthly for life, equal to 3% of their final-average salary for each year of creditable service.

Final-average salary is the employee's average sala ry over the 36 consecutive or joined months that produce the highest average. Employees who terminate with at least the amount of creditable service stated above and do not withdrav; their employee contributions may retire at the ages specified above and receive the benefit accrued to their date of termination. The System also provides death and disability benefits. Benefits are established by state statute.

The System issues a publicly available financial report that includes financial statements and required supplementary information. This report may be obtained by V7riting to the Parochial Employees' Retirement Systemi, 7905 Wrenwood Blvd., Baton Rouge, Louisiana 70809-1765, or calling (225) 928-1361.

Fiinding Policy

The Plan A fund is financed by employee contributions of 9.5% for 2009 and employer contributions as determined by the Public Retirement Systems' Actuarial Committee. The Actuarial committee has determined that the employer contribution rate for 2009 was 12.25%. The actuarial cost method used for Plan A is the aggregate actuarial cost method with allocation based on earnings. Total pension expense was $94,978, $87,689, and $77,633 for the three years ended December 31, 2009, respectively.

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NOTE 10 Contingencies/Litigation/Subsequent Events

In April 2010, the FBI seized the District's accounting records subsequent to the occurrence of defalcation and fraud committed by the former executive oirector and certai.n other parties associated V7ith the District's monthly accounting function. More records were seized in July 2010 and most of these records have not been returned as the investigation is still ongoing.

It has been determined that for 2009, excess salaries and compensation for the former director totaled approximately $82,567.

A substantial amount of theft of District funds and excess compensation for the District Director and others began and allegedly occurred in the first quarter of 2010. This total amount has been tentatively determined, but not verified as of yet and no formal suit has been filed as of this opinion date by the District as the FBI has not concluded its investigation and released its findings to the District's Board. The Cameron Parish District Attorney who wi.ll handle the Distri.ct' s future litigation to attempt to recover these missing funds has not filed suit as of this date pending the FBI final report.

NOTE 11 Board Compensation

The Board of Directors served v;ithout compensation for the year ended December 31, 2009.

15

SUPPLEMENTARY INFORMATION

16

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

17

KLLIOTT & ASSOCIATES, INC. A Professional Accounting Corporation

P. O. Box 1287 Leesvillc, Lx)uisiaiui 71496-1287

(337) 239-253^ W. Michoal l-:iliolt, CI'A {.V>7) 238-5135 Tiix ' 239-22')?

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

Board of Directors Cameron Parish Ambulance District No. 2

I have audited the financial statements of the business-type activities of the Cameron Parish Ambulance District No. 2 (the "District"), a component unit of the Cameron Parish Police Jury, as of and for the year ended December 31, 2009, which collectively comprise the Cameron Parish Ambulance District No. 2's basic financial statements and have issued my report thereon dated January 10, 2011. I conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government A u d i t i n g S t a n d a r d s , issued by the Comptroller General of the United States.

Internal Control over Financial Reporting

In planning and performing my audit, I considered the Cameron Parish Ambulance District No. 2's internal control over financial reporting as a basis for designing my auditing procedures for the purpose of expressing my opinions on the financial statements, but not for the purpose of expressing an opinion on the effectiveness of the Cameron Parish Ambulance District No. 2's internal control over financial reporting. Accordingly, I do not express an opinion on the effectiveness of the District's internal control over financial reporting.

A deficiency in internal control exists when the design or operation of a control does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect 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 material misstatement of the entity's financial statements will not be prevented, or detected and corrected on a timely basis.

18

My consideration of the internal control over financial reporting was for the limited purpose described in the first paragraph of this section and was not designed to identify all deficiencies in the internal control over financial reporting that might be deficiencies, significant deficiencies, or material weaknesses. I did not identify any deficiencies in internal control over financial reporting that I consider to be material weaknesses, as defined above. However, I identified certain deficiencies in internal control over financial reporting, described in the accompanying summary schedule of current year audit findings and management's corrective action plan, that I consider to be significant deficiencies in internal control over financial reporting and identified as 2009-l(IC) and 2009-2(IC). A significant deficiency is a deficiency, or a combination of deficiencies, in internal control that is less severe than a material weakness, yet important enough to merit attention by those charged with governance.

Compliance and Other Matters

As part of obtaining reasonable assurance about whether the District's financial statements are free of material misstatement, I performed tests of its compliance with certain provisions of laws, regulations, contracts, and grant agreements, noncompliance with which could have a direct and material effect on the determination of financial statement amounts. However providing an opinion on compliance with those provisions was not an objective of my audit, and accordingly, I did not express such an opinion. The results of my tests disclosed instances of noncompliance or other matters that are required to be reported under Government Auditing Standards and which are described in the accompanying summary schedule of current year audit findings and management's corrective action plan as items 2 009-01 through 2009-04.

Cameron Parish T^bulance District No. 2's response to findings identified in my audit is described in the accompanying schedule of findings and questioned costs. I did not audit the District's responses and accordingly, I express no opinion on them.

This report is intended solely for the information and use of the Ambulance District, management, and the Legislative Auditor, 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 public document.

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Leesvilie, Louisiana January 10, 2011

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Cameron Parish Ambulance Service District No. 2FILE/0001C22A.pdfIn my opinion, the financial...

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Transcript of Cameron Parish Ambulance Service District No. 2FILE/0001C22A.pdfIn my opinion, the financial...