Bienville Parish Recreation District No, 1 Arcadia, Louisiana Agreed Upon Procedures For the Eight Months Ended August 31,2006 Under provisions of state lew, thii wwrt t a public document. A copy of the report has b en 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 * ^i'-ko
TRANSMT! AL LETTER AGREED-UPON PROCEDURES 06 DEC-8 pfj December 4, 2006 Office of Legislative Auditor Attention: Ms. Suzanne Elliott 1600 North Third P.O. Box 94397 Baton Rouge, LA 70804-9397 Dear Ms. Elliott: Enclosed are the agreed-upon procedures for the Bienville Parish Recreation District No. 1 for the eight months ended August 31, 2006. Sincerely, Enclosure Chairman Neil Moon
Board of Commissioners Bienville Parish Recreation District No. 1 Arcadia, Louisiana EDWARDS, WADE & PERRY Certified Public Accountants A Professional Accounting Corporation Members: ACPA / Society of LCPA's NDEPENDENT ACCOUNTANTS' REPORT ON APPLYNG AGREED UPON PROCEDURES We have performed the procedures enumerated below, which were agreed upon by the Board of Commissioners of the Bienville Parish Recreation District No. 1 and the Legislative Auditor, State of Louisiana, solely to assist the users in evaluating management's assertions about the district's compliance with the assertions. This agreed upon procedures engagement was performed in accordance with standards established by the American nstitute of Certified Public Accountants. The sufficiency of these procedures is solely the responsibility of the specified users of the report. Consequently, we make no representation regarding the sufficiency of the procedures described below either for the purpose for which this report has been requested or for any other purpose. 1. Examine supporting documentation for monies received and trace to deposit slips and bank statements. We could not examine supporting documentation for 8 of the 575 deposits made during the period under examination for lack of support. All other deposits included sufficient support. 2. Determine breakdown (cash, credit card, check, gift certificate, etc.) of deposits that have not cleared the bank statement. For the 19 deposits that have not cleared the bank statement as of August 31,2006, the outstanding deposits total $11,426. Cash totals $8,069, checks total $2,680, while credit cards total $677. Six of the outstanding deposits subsequently cleared in September, 2006 totaling $3,374 of which cash, checks and credit cards were $1,550, $1,224 and $600, respectively. We were not engaged to, and did not, perform an examination, the objective of which would the expression of an opinion on management's assertions. Accordingly, we do not express such an opinion. Had we performed additional procedures, other matters might have come to our attention that would have been reported to you. 206 Reynolds Drive Suite G-2 Ruston, Louisiana 71270 318-251-2196 FAX: 318-251-0410
_ This report is intended solely for the use of management of the Board of Commissioners of the Bienville Parish Recreation District No. 1 and the Legislative Auditor, State of Louisiana, and should not be used by those who have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. Under Louisiana Revised Statute 24:513, this report is distributed by the Legislative Auditor as a public document. Edwards, Wade & Perry, CPAs Ruston, Louisiana November 29, 2006
Bienville Parish Recreation District No. 1 400 Trails End Road Arcadia, Louisiana 71001 Management's Corrective Action Plan For the Eight Months Ended August 31, 2006 1. Agreed-upon procedure #1: The district has changed its daily procedures regarding deposits and supporting documentation to include more checks and balances. 2. Agreed-upon procedure #2: The district has contacted the customers whose checks were not deposited and all but 21 customers totaling approximately $932 have reissued their payments. The district will notify the appropriate authorities in writing of the possibility of a misappropriation of funds.