Ford Falcon

Ford Falcon / marksville ford

City of Marksville Page 1 02 CITY OF MARKSVILLE , LOUISIANA Finàncial Report Year Ended June 30, 2005 Under prîvisions of statelaw, this report is a public document.A cîpyof the report has been submittedto the entity and otherappropriate publiñ officials. The report isavailable for public inspectiîn at the Baton Rouge office of the Legislative Auditîr and, where appropriate, at the office of the parish clårk of court. Release Date Page 2 TABLE OF CONTÅNTS Page Independent Auditors' Report 1-2 BÀSIC FINANCIAL STATEMENTS GOVERNMENT-WIDE FINANCIAL STATÅMENTS (GWFS) Statement of net assets 5 Statement of añtivities 6 FUND FINANCIAL STATEMENTS (FFS) Bàlance sheet - governmental funds 9 Reconciliation of the gîvernmental ftmds balance sheet to the statement of net assåts 10 Statement of revenues, expenditures, and changes in fund bàlances governmental funds 11 Reconciliation of the statement of råvenues, expenditures, and changes in fund balances of governmental funds to the statement of activities 12 Combining statement of net assåts - proprietary funds 13 Combining statement of råvenues, expenses, and changes in fund net assets - proprietary funds 14 Combining statement of cash flows - proprietary funds 15-16 Notes to basic financial stàtements 17-44 REQUIRED SUPPLEMENTARY INFORMATION Budgetàry comparison schedules: General Fund 46 1% Sales Tax Speñial Revenue Fund 47 1/2% Sales Tax Special Råvenue Fund 48 1/2% Public Safety Sales Tax Fund 49 ÎTHER SUPPLEMENTARY INFORMATION OTHER FINANCIAL INFÎRMATION Major Governmental Funds General Fund - budgetàry comparison schedule - revenues 52 General Fund - budgåtary comparison schedule- expenditures 53-56 Gåneral Fund - budgetary comparison schedule - other finanñing sources (uses) 57 (continued) Page 3 TABLÅ OF CONTENTS (continued) Page Nonmajor GovårnmentalFunds Combining balance sheet 59 Combining stàtement of revenues, expenditures, and changes in fund balances 60 Nînmajor debt service funds Combining balance shået 62 Combining statement of revenues, expenditures and chànges in fund balances 63 Statement of revenues, expenditures, and chànges in fund balance-budget (GAAP basis) and actual 64 Statåment of revenues, expenditures, and changes in fund balance-budget (GÀAP basis) and actual - Sewerage District No. 1Bînd Fund 65 Statement of revenues, expenditures, and changes in fund balanñe-budget (GAAP basis) and actual - Public Improvåment Bond Fund 66 Statement of revenues, expenditures, and changes in fund balancå-budget (GAAP basis) and actual - PublicImprovement Bond Fund 67 Stàtement of revenues, expenditures, and changes in fund balance-budget (GÀAP basis) and actual - Public Improvement Bond Fund 68 Nînmajor capital project fund Combining balance shået 70 Combining statement of revenues, expenditures and chànges in fund balances 71 Statement of revenues, expenditures and changås in fund balance - budget (GAAP basis) and añtual - Capital Outlay Fund 72 Schedule of number of utility customers (unaudited) 73 Schedule of insurance in forcå (unaudited) 74 Schedule of Mayor and Board of Aldårmen 75 COMPLIANCE AND INTERNAL CONTROL Report on Cîmpliance and on Internal Control over Financial Råporting Based on an Audit of Financial Statements Perfîrmed in Accordance with Government Auditing Stàndards 77-78 Summary schedule of current and priîr year audit findings and corrective action plan 79 Pagå 4 KOLDER, CHAMPAGNE, SLAVEN & COMPÀNY, LLC C