Harlan Kirgan
“The city is in good shape,” auditor Shirley Vigé Jr. said at Tuesday’s Board of Aldermen’s meeting.
“You have $5.8 million in cash, so you are not struggling like some of my other ones are,” he said.
Vigé, with Vige, Tujague & Noel, spoke about 30 minutes on the audit for the year that ended June 30.
Total activities for the city were $12.8 million, which includes the general and sewer funds. The general fund covers city services such as police, fire, streets, airport, administration, cultural and recreation and sanitation. The general fund makes up about $9.9 million of the total activities.
The city’s general fund had a beginning balance of $415,357 and ending balance of negative $93,814. Vigé said the negative general fund balance was a matter of timing of balance transfers from sales tax funds.
The 2018 general fund beginning balance was $944,335.
The audit shows 2019 revenues at $3.2 million, up from $3.1 million in 2018 or a $143,969 increase.
Expenditures in 2019 were $8,007,495, down $86,516 from 2018.
General fund expenditures included:
— Administrative, $1.8 million 2019, up $20,169 from 2018;
— Public safety, $4 million, down $63,767 from 2018;
— Public works, $1 million, down $12,222 from 2018;
— Culture and recreation, $748,000, down $20,793 from 2018; and
— Capital outlay, $275,000, down $39,768 from 2018.
The city’s sales tax funds totaled $5.3 million in 2019, down $668,454 from 2018.
Vigé said the sales tax fund for capital improvements total $3.6 million; the sales tax for the general is about $1.2 million and a third fund for the sewer system has about $324,000.
Many of the city’s expenses are paid through the sales funds, he said. The city spent about $800,000 on paving projects, $90,000 on playground equipment, $60,000 on the dog pound, and $211,000 on new police cars with its sales tax fund for capital improvements.
The city also collects 6.77 mills in general property taxes and 5 mills for street maintenance. Total taxes levied are $725,000.
The city levies 2.2% in sales tax. The sales taxes include 1% for the general fund; 1% for capital outlay, and 0.2% for the sewer system.
There were three findings in the report.
The city did not have adequate segregation of functions in its accounting system. The audit said it would not be cost efficient to hire additional personnel to correct the issue.
The St. Landry and Acadia Fire District had expenditures greater 5% of its budget. As recommended, the city agreed to amend the budget as necessary.
The audit found the city owes about $11,000 to the state for natural gas sales. The audit recommended the city file all sales tax reports in a timely manager. The city’s response included that the city is filing sales tax reports on a monthly basis.
Other business included the following.
— Condemnation proceedings on 241 Julia St. were delayed 30 days.
— The property at 410 Perrotti St. was condemned. The city may demolish the structure as needed.
— The Board approved Mayor Scott Fontenot and a Board member to represent the appointing authority in civil service disciplinary hearings.
— Approved the annexation of New Hope Fellowship Church on Sittig Road.
— The city will seek a grant from the Local Government Assistance Program for the Eunice Public Library.