diff --git "a/data/sts_individual-1b2a6102-80bb-417d-a081-cf780f49c66c.jsonl" "b/data/sts_individual-1b2a6102-80bb-417d-a081-cf780f49c66c.jsonl"
--- "a/data/sts_individual-1b2a6102-80bb-417d-a081-cf780f49c66c.jsonl"
+++ "b/data/sts_individual-1b2a6102-80bb-417d-a081-cf780f49c66c.jsonl"
@@ -56,3 +56,7 @@
 {"tstamp": 1738964255.2625, "task_type": "sts", "type": "chat", "model": "voyage-multilingual-2", "gen_params": {}, "start": 1738964254.6317, "finish": 1738964255.2625, "ip": "", "conv_id": "0158b8eaec72401ba9451201018ca12f", "model_name": "voyage-multilingual-2", "txt0": "We have audited the accompanying financial statements of the Ward 3, 4 and 10 Hospital Service District of\nthe Parish of Union, State of Louisiana d/b/a Reeves Memorial Medical Center (the \"District\"), a component\nunit of the Union Parish Police Jury, Bernice, Louisiana, as of and for the years ended December 31, 2023 and\n2022, and the related notes to the financial statements, which collectively comprise the District's basic financial\nstatements as listed in the table of contents.\n", "txt1": "I have audited the accompanying financial statements of the governmental activities, the business-type\nactivities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund\ninformation of Lafayette City-Parish Consolidated Government (the Government), as of and for the year ended\nOctober 31, 2020, and the related notes to the financial statements, which collectively comprise the Government's\nbasic financial statements, as listed in die table of contents.", "txt2": "I have reviewed the accompanying financial statements of the governmental activities and each major fund of\nWard Five Fire Protection District of Union Parish (the District), a component unit of the Union Parish Police\nJury, as of and for the year ended December 31, 2022, and the related notes to the financial statements, which\ncollectively comprise the District's basic financial statements as listed in the table of contents. A review includes\nprimarily applying analytical procedures to management's financial data and making inquiries of management. A\nreview is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding\nthe financial statements as a whole. Accordingly, I do not express such an opinion.", "output": ""}
 {"tstamp": 1738964316.2411, "task_type": "sts", "type": "chat", "model": "text-embedding-3-large", "gen_params": {}, "start": 1738964315.3261, "finish": 1738964316.2411, "ip": "", "conv_id": "b22ff3cf415d483d9c14cc58b793284c", "model_name": "text-embedding-3-large", "txt0": "We have audited the accompanying financial statements of the Ward 3, 4 and 10 Hospital Service District of\nthe Parish of Union, State of Louisiana d/b/a Reeves Memorial Medical Center (the \"District\"), a component\nunit of the Union Parish Police Jury, Bernice, Louisiana, as of and for the years ended December 31, 2023 and\n2022, and the related notes to the financial statements, which collectively comprise the District's basic financial\nstatements as listed in the table of contents.", "txt1": "We have audited the accompanying financial statements of the governmental activities, the business-type\nactivities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund\ninformation of Lafayette City-Parish Consolidated Government (the Government), as of and for the year ended\nOctober 31, 2020, and the related notes to the financial statements, which collectively comprise the Government's\nbasic financial statements, as listed in die table of contents.", "txt2": "We have reviewed the accompanying financial statements of the governmental activities and each major fund of\nWard Five Fire Protection District of Union Parish (the District), a component unit of the Union Parish Police\nJury, as of and for the year ended December 31, 2022, and the related notes to the financial statements, which\ncollectively comprise the District's basic financial statements as listed in the table of contents. A review includes\nprimarily applying analytical procedures to management's financial data and making inquiries of management. A\nreview is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding\nthe financial statements as a whole. Accordingly, I do not express such an opinion.", "output": ""}
 {"tstamp": 1738964316.2411, "task_type": "sts", "type": "chat", "model": "voyage-multilingual-2", "gen_params": {}, "start": 1738964315.3261, "finish": 1738964316.2411, "ip": "", "conv_id": "7a96bb0dbb1c4736b6c7f1c527fc9b66", "model_name": "voyage-multilingual-2", "txt0": "We have audited the accompanying financial statements of the Ward 3, 4 and 10 Hospital Service District of\nthe Parish of Union, State of Louisiana d/b/a Reeves Memorial Medical Center (the \"District\"), a component\nunit of the Union Parish Police Jury, Bernice, Louisiana, as of and for the years ended December 31, 2023 and\n2022, and the related notes to the financial statements, which collectively comprise the District's basic financial\nstatements as listed in the table of contents.", "txt1": "We have audited the accompanying financial statements of the governmental activities, the business-type\nactivities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund\ninformation of Lafayette City-Parish Consolidated Government (the Government), as of and for the year ended\nOctober 31, 2020, and the related notes to the financial statements, which collectively comprise the Government's\nbasic financial statements, as listed in die table of contents.", "txt2": "We have reviewed the accompanying financial statements of the governmental activities and each major fund of\nWard Five Fire Protection District of Union Parish (the District), a component unit of the Union Parish Police\nJury, as of and for the year ended December 31, 2022, and the related notes to the financial statements, which\ncollectively comprise the District's basic financial statements as listed in the table of contents. A review includes\nprimarily applying analytical procedures to management's financial data and making inquiries of management. A\nreview is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding\nthe financial statements as a whole. Accordingly, I do not express such an opinion.", "output": ""}
+{"tstamp": 1738964803.658, "task_type": "sts", "type": "chat", "model": "text-embedding-3-large", "gen_params": {}, "start": 1738964801.9764, "finish": 1738964803.658, "ip": "", "conv_id": "466f12273f5c4eae8f13a3bf29ef8dcd", "model_name": "text-embedding-3-large", "txt0": "LESTER, MILLER & WELLS\nA CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS\n3600 Bayou Rapides Road • Alexandria, LA 71303-3653\nMailing Address: Post Office Box 8758 • Alexandria, LA 71306-1758\nTelephone: (318) 487-1450 • Facsimile: (318) 445-1184\n3639 Ambassador Caffery Parkway, Suite 330 • Lafayette, LA 70503-5107\nTelephone: (337) 484-1020 • Facsimile: (337) 484-1029\nMembers: American Institute of Certified Public Accountants • Society of Louisiana Certified Public Accountants\nINDEPENDENT AUDITORS' REPORT\nJohn S. Wells, CPA\nRobert G. Miller, CPA\nPaul A. Delaney, CPA\nMary L. Carroll, CPA\nJoey L. Breaux, CPA\nJason P. LeBlanc, CPA\nKarlie P. Brister, CPA\nP. Trae' O'Pry, CPA, CVA\nBrenda J. Lloyd, CPA\nTimothy J. Deshotel, CPA\nAndrew J. Wynn, CPA\nRetired 2015\nBobby G. Lester, CPA\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nBernice, Louisiana\nReport on the Audit of the Financial Statements\nOpinion\nWe have audited the accompanying financial statements of the Ward 3, 4 and 10 Hospital Service District of\nthe Parish of Union, State of Louisiana d/b/a Reeves Memorial Medical Center (the \"District\"), a component\nunit of the Union Parish Police Jury, Bernice, Louisiana, as of and for the years ended December 31, 2023 and\n2022, and the related notes to the financial statements, which collectively comprise the District's basic financial\nstatements as listed in the table of contents.\nIn our opinion, the financial statements referred to above present fairly, in all material respects, the financial\nposition of the District, as of December 31, 2023 and 2022, and the changes in financial position and cash\nflows for the years then ended in accordance with accounting principles generally accepted in the United\nStates of America.\nBasis for Opinion\nWe conducted our audit in accordance with auditing standards generally accepted in the United States of\nAmerica and the standards applicable to financial audits contained in Government Auditing Standards, issued\nby the Comptroller General of the United States. Our responsibilities under those standards are further\ndescribed in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We\nare required to be independent of the District, and to meet our other ethical responsibilities, in accordance with\nthe relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is\nsufficient and appropriate to provide a basis for our audit opinion.\nResponsibilities of Management for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in\naccordance with accounting principles generally accepted in the United States of America, and for the design,\nimplementation, and maintenance of internal control relevant to the preparation and fair presentation of\nfinancial statements that are free from material misstatement, whether due to fraud or error.\n-1-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Two\nIn preparing the financial statements, management is required to evaluate whether there are conditions or\nevents, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a\ngoing concern for twelve months beyond the financial statement date, including any currently known\ninformation that may raise substantial doubt shortly thereafter.\nAuditors' Responsibilities for the Audit of the Financial Statements\nOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free\nfrom material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our\nopinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not\na guarantee that an audit conducted in accordance with generally accepted auditing standards and\nGovernment Auditing Standards will always detect a material misstatement when it exists. The risk of not\ndetecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may\ninvolve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\nMisstatements are considered material if there is a substantial likelihood that, individually or in the aggregate,\nthey would influence the judgment made by a reasonable user based on the financial statements.\nIn performing an audit in accordance with generally accepted auditing standards and Government Auditing\nStandards, we:\n• Exercise professional judgment and maintain professional skepticism throughout the audit.\n• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud\nor error, and design and perform audit procedures responsive to those risks. Such procedures include\nexamining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.\n• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that\nare appropriate in the circumstances, but not for the purpose of expressing an opinion on the\neffectiveness of the District's internal control. Accordingly, no such opinion is expressed.\n• Evaluate the appropriateness of accounting policies used and the reasonableness of significant\naccounting estimates made by management, as well as evaluate the overall presentation of the\nfinancial statements.\n• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that\nraise substantial doubt about the District's ability to continue as a going concern for a reasonable period\nof time.\nWe are required to communicate with those charged with governance regarding, among other matters, the\nplanned scope and timing of the audit, significant audit findings, and certain internal control-related matters that\nwe identified during the audit.\n-2-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Three\nEmphasis of Matter\nAs discussed in Note 1, the financial statements present only the financial information of Ward 3, 4 and 10\nHospital Service District of the Parish of Union and do not purport to, and do not, present fairly the financial\nposition of Union Parish Police Jury as of December 31, 2023 and 2022, the changes in its financial position,\nor its cash flows for the years then ended in accordance with accounting principles generally accepted in the\nUnited States of America. Our opinion is not modified with respect to this matter.\nRequired Supplementary lnformation\nAccounting principles generally accepted in the United States of America require that the management's\ndiscussion and analysis on pages \"i\" through \"vi\" be presented to supplement the basic financial statements.\nSuch information is the responsibility of management and, although not a part of the basic financial statements,\nis required by the Governmental Accounting Standards Board, who considers it to be an essential part of\nfinancial reporting for placing the basic financial statements in an appropriate operational, economic, or\nhistorical context. We have applied certain limited procedures to the required supplementary information in\naccordance with auditing standards generally accepted in the United States of America, which consisted of\ninquiries of management about the methods of preparing the information and comparing the information for\nconsistency with management's response to our inquiries, the basic financial statements, and other knowledge\nwe obtained during our audit of the basic financial statements. We do not express an opinion or provide any\nassurance on the information because the limited procedures do not provide us with sufficient evidence to\nexpress an opinion or provide any assurance.\nSupplementary lnformation\nOur audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The\nsupplementary information listed in the table of contents and the schedule of expenditures of federal awards,\nas required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost\nPrinciples, and Audit Requirements for Federal Awards, are presented for purposes of additional analysis and\nare not a required part of the basic financial statements. Such information is the responsibility of management\nand was derived from and relates directly to the underlying accounting and other records used to prepare the\nbasic financial statements. The information has been subjected to the auditing procedures applied in the audit\nof the basic financial statements and certain additional procedures, including comparing and reconciling such\ninformation directly to the underlying accounting and other records used to prepare the basic financial\nstatements or to the basic financial statements themselves, and other additional procedures in accordance with\nauditing standards generally accepted in the United States of America. In our opinion, the supplementary\ninformation and the schedule of expenditures of federal awards are fairly stated, in all material respects, in\nrelation to the basic financial statements as a whole.\nOther Reporting Required by Government Auditing Standards\nIn accordance with Government Auditing Standards, we have also issued our report dated June 28, 2024, on\nour consideration of the District's internal control over financial reporting and on our tests of its compliance with\ncertain provisions of laws, regulations, contracts, and grant agreements and other matters.\n-3-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Four\nThe purpose of that report is solely to describe the scope of our testing of internal control over financial\nreporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of\nthe District's internal control over financial reporting or on compliance. That report is an integral part of an\naudit performed in accordance with Government Auditing Standards in considering the District's internal control\nover financial reporting and compliance.\nCertified Public Accountants\nAlexandria, Louisiana\nJune 28, 2024\n", "txt1": "MAXWELL\nCERTIFIED PUBLIC ACC0UNTANT,Lic\n537 Highway 2 l Sterlington, LA 71280\nINDEPENDENT ACCOUNTANT'S REVIEW REPORT\nBoard of Commissioners\nWard Five Fire Protection District of Union Parish\nDownsville, Louisiana\nI have reviewed the accompanying financial statements of the governmental activities and each major fund of\nWard Five Fire Protection District of Union Parish (the District), a component unit of the Union Parish Police\nJury, as of and for the year ended December 31, 2022, and the related notes to the financial statements, which\ncollectively comprise the District's basic financial statements as listed in the table of contents. A review includes\nprimarily applying analytical procedures to management's financial data and making inquiries of management. A\nreview is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding\nthe financial statements as a whole. Accordingly, I do not express such an opinion.\nManagement's Responsibility for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in accordance\nwith accounting principles generally accepted in the United States of America; this includes the design,\nimplementation, and maintenance of intemaI control relevant to the preparation and fair presentation of financial\nstatements that are free from material misstatement whether due to fraud or error.\nAccountant's Responsibility\nMy responsibility is to conduct the review engagement in accordance with Statements on Standards for\nAccounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA,\nand the standards applicable to review engagements contained in Government Auditing Standards, issued by the\nUnited States Comptroller General. Those standards require me to perform procedures to obtain limited assurance\nas a basis for reporting whether I am aware of any material modifications that should be made to the fmancial\nstatements for them to be in accordance with accounting principles generally accepted in the United States of\nArnerica. I believe that the results of my procedures provide a reasonable basis for my conclusion.\nI am required to be independent of the Ward Five Fire Protection District of Union Parish, and to meet my other\nethical responsibilities, in accordance with the relevant ethical requirements related to my review.\nAccountant's Conclusion\nBased on my review, I am not aware of any material modifications that should be made to the accompanying\nfinancial statements in order for them to be in accordance with accounting principles generaIly accepted in the\nUnited States of America.\nMailing Address\nP.D. Box 1327\nSterlington, LA 71280\nphone 318.598.8011\nfax 318 598.8032\nemail accountingnmaxwellcpas.com\nBoard of Commissioners\nWard Five Fire Protection District of Union Parish\nDownsville, Louisiana\nRequired Supplementary Information\nAccounting principles generally accepted in the United States of America require that the management's\ndiscussion and analysis and budgetary comparison schedule on pages 3 through 5 and page 18, be presented to\nsupplement the basic financial statements. Such information, although not a required part of the basic financial\nstatements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part\nof the financial reporting for placing the basic financial statements in an appropriate operational, economic, or\nhistorical context. Such information is the responsibility of management. I have not audited or reviewed such\nrequired supplementary information and, accordingly, I do not express an opinion, a conclusion, nor provide any\nassurance on it.\nOther Information\nThe accompanying schedule of compensation, benefits and other payments to agency head and commissioners on\npage 20 is presented for purposes of additional analysis and is not a required part of the basic financial statements.\nThe information is the representation of management. I have reviewed the information and, based on my review,\nI am not aware of any material modifications that should be made to the information in order for it to be in\naccordance with accounting principles generally accepted in the United States of America. I have not audited the\nsupplementary information and, accordingly, do not express an opinion on such information.\nIn accordance with the Louisiana Governmental Audit Guide and the provisions of state law, I have issued a\nreport dated July 1, 2024, on the results of our agreed-upon procedures.\nrn ao....$411 C. PA\nSterlington, Louisiana\nJuly 1, 2024\n", "txt2": "KOLDER, SLAVEN & COMPANY, LLC\nCERTIFIED PUBLIC ACCOUNTANTS\nC. Burton Kolder, CPA*\nBrad E. Kolder, CPA.JD*\nGerald A. TMbodeaux, Jr., CPA*\nRobert S. Carter, CPA*\nArthur R.Mlxon, CPA*\nStephen J. Anderson, CPA*\nChristine C. Doucet, CPA\nWanda F. Arcement, CPA\nBryan K. Joubert, CPA\nMatthew E. Margaglio, CPA\nCasey L. Ardoin, CPA, CFE\nVidor R. Slavei, CPA* - retired 2020\n* A Protassional Accounting Corporation\n183 S. Beadle Rd. 11929 Brlckscme Ave.\nLafayette, LA 70508 Baton Rouge, LA 70816\nPhone (337) 232-4141 Phone (225) 293-8300\n1428 Metro Dr.\nAlexandria, LA 71X1\nRione (318) 442-4421\n200 & Main St\nAbbeville, LA 70510\nPhone (X7) 893-7944\n434 E. Main St.\nVilePlaHe, LA 70586\nPhone (X7) X3-2792\n4XE. Mam St.\nNew Iberia, LA 70560\nPhone (X7) 367-9204\n1X1 David Dr.\nMorgan City, LA 70380\nPhone (985) 384-20X\nX2 W. Sbdh Ave.\nOberiin, LA 70655\nPhone (X7) 639-4737\nINDEPENDENT AUDITOR'S REPORT VWVW.KCSFK)PAS.COM\nTo the Lafayette City-Parish\nCouncil of Lafayette, Louisiana\nReport on the Financial Statements\nWe have audited the accompanying financial statements of the governmental activities, the business-type\nactivities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund\ninformation of Lafayette City-Parish Consolidated Government (the Government), as of and for the year ended\nOctober 31, 2020, and the related notes to the financial statements, which collectively comprise the Government's\nbasic financial statements, as listed in die table of contents.\nManagement's Responsibility for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in\naccordance with accounting principles generally accepted in the United States of America; this includes the\ndesign, implementation, and maintenance of internal control relevant to the preparation and fair presentation of\nfinancial statements that are free from material misstatement, whether due to fraud or error.\nAuditor's Responsibility\nOur responsibility is to express opinions on these financial statements based on our audit. We did not\naudit the financial statements of Cajundome Commission, City Court of Lafayette, Lafayette Regional Airport,\nLafayette Parish Waterworks District North, Lafayette Parish Waterworks District South, Lafayette Parish Bayou\nVermilion District, and Lafayette Parish Communication District, component units, which represent 90.62% and\n96.12%, respectively, of the assets and program and general revenues of the aggregate discretely presented\ncomponent units. Those financial statements were audited by other auditors whose reports thereon have been\nfurnished to us, and our opinion, insofar as it relates to the amounts included for Cajundome Commission, City\nCourt of Lafayette, Lafayette Regional Airport, Lafayette Parish Waterworks District North, Lafayette Parish\nWaterworks South, Lafayette Parish Bayou Vermilion District, and Lafayette Parish Communication District is\nbased solely on the reports of other auditors. We conducted our audit in accordance with auditing standards\ngenerally accepted in the United States of America and the standards applicable to financial audits contained in\nGovernment Auditing Standards^ issued by the Comptroller Ckneral of the United States. Those standards require\nthat we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free\nof material misstatement.\nMember of\nAMERICAN INSTITUTE OF\nCERTIFIED PUBLIC ACCOUNTANTS\nMember of\nSOCIETY OF LOUISIANA\nCERTIFIED PUBLIC ACCOUNTANTS\nAn audit involves performing procedures to obtain audit evidence about the amoimts and disclosures in\nthe financial statements. The procedures selected depend on the auditor's judgment, including the assessment of\nthe risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk\nassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the\nfinancial statements in order to design audit procedures diat are appropriate in the circumstences, but not for the\npurpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no\nsuch opinion. An audit also includes evaluating the appropriateness of accounting policies used and the\nreasonableness of significant accoimting estimates made by management, as well as evaluating the overall\npresentation of the financial statements.\nWe believe that the audit evidence we have obtained and the audit evidence obtained by other auditors is\nsufficient and appropriate to provide a basis for our audit opinions.\nOpinions\nIn our opinion, based on our audit and the reports of other auditors, the financial statements referred to\nabove present fairly, in all material respects, die respective financial position of the governmental activities, the\nbusiness-type activities, the aggregate discretely presented component units, each major fund, and die aggregate\nremaining hind information of the Government, as of October 31, 2020, and the respective changes in financial\nposition and, where applicable, cash flows thereof for the year then ended in accordance with accounting\nprinciples generally accepted in die United States of America.\nOther Matters\nRequired Supplementary Information\nAccounting principles generally accepted in the United States of America require that the Management's\nDiscussion and Analysis, budgetary comparison schedule, schedule of changes in total OPEB liability and related\nratios, schedule of employer's share of net pension liability, and schedule of employer contributions on pages 4\nthrough 15 and 101 through 104, be presented to supplement the basic financial statements. Such information,\nalthough not a part of die basic financial statements, is required by the Governmental Accounting Stendards\nBoard, who considers it to be an essential part of financial reporting for placing the basic financial statements in\nan appropriate operational, economic, or historical context. We have applied certain limited procedures to the\nrequired supplement^ information in accordance with auditing standards generally accepted in the United States\nof America, which consisted of inquiries of management about the methods of preparing the information and\ncomparing the information for consistency with management's responses to our inquiries, the basic financial\nstatements, and other knowledge we obtained during our audit of the basic financial statements. We do not\nexpress an opinion or provide any assurance on the information because the limited procedures do not provide us\nwith sufficient evidence to express an opinion or provide any assurance.\nOther Supplementary Information\nOur audit was conducted for the purpose of forming opinions on the financial statements that collectively\ncomprise the Government's basic financial statements. The introductory, other supplementary information, and\nstatistical section are presented for purposes of additional analysis and are not a required part of the financial\nstatements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as\nrequired by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,\nCost Principles, and Audit Requirements for Federal Awards^ and is also not a required part of the basic financial\nstatements.\nThe governmental funds, nonmajor enterprise funds, internal service funds, fiduciary funds, nonmajor\ncomponent unit combining statements. Utility System Fund statement, and the schedule of expenditures of federal\nawards are the responsibility of management and were derived from and relate directly to the underlying\naccounting and other records used to prepare the financial statements. Such information has been subjected to the\nauditing procedures applied by us and odier auditors in the audit of the financial statements and certain additional\nprocedures, including comparing and reconciling such information directly to the underlying accounting records\nused to prepare the basic fmancial statements or to the basic financial statements themselves, and other additional\nprocedures in accordance with auditing standards generally accepted in the United Stetes of America. In our\nopinion and the opinion of other auditors, the governmental funds, nonmajor enterprise funds, internal service\nfunds, fiduciary funds, nonmajor component unit combining statements. Utility System Fund statement, and the\nschedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial\nstatements as a whole. The prior year comparative information on the governmental funds and nonmajor\nenterprise funds combining statements has been derived from the Government's 2019 financial statements, which\nwas subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion,\nwas fairly presented in all material respects in relation to the financial statements as a whole.\nThe introductory section, budgetary comparison schedules, governmental fund schedules of revenues,\nexpenditures, and changes in fund balances - budget to actual, schedules of expenditures compared to capital\nbudget, and statistical section have not been subjected to the auditing procedures applied in the audit of the basic\nfinancial statements and, accordingly, we do not express an opinion or provide any assurance on them.\nOther Reporting Required by Government AudiUng Standards\nIn accordance with Government Auditing Standards, we have also issued our report dated April 19, 2021,\non our consideration of the Government's internal control over financial reporting and on our tests of its\ncompliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The\npurpose of that report is solely to describe the scope of our testing of internal control over financial reporting and\ncompliance and the results of that testing, and not to provide an opinion on the effectiveness of the Government's\ninternal control over financial reporting or on compliance. That report is an integral part of an audit performed in\naccordance with Government Auditing Standards in considering the Government's internal control over financial\nreporting and compliance.\nKolder, Slaven & Company, LLC\nCertified Public Accountants\nLafayette, Louisiana\nApril 19, 2021\n", "output": ""}
+{"tstamp": 1738964803.658, "task_type": "sts", "type": "chat", "model": "voyage-multilingual-2", "gen_params": {}, "start": 1738964801.9764, "finish": 1738964803.658, "ip": "", "conv_id": "2883b4db6682415a8024de9cd4235681", "model_name": "voyage-multilingual-2", "txt0": "LESTER, MILLER & WELLS\nA CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS\n3600 Bayou Rapides Road • Alexandria, LA 71303-3653\nMailing Address: Post Office Box 8758 • Alexandria, LA 71306-1758\nTelephone: (318) 487-1450 • Facsimile: (318) 445-1184\n3639 Ambassador Caffery Parkway, Suite 330 • Lafayette, LA 70503-5107\nTelephone: (337) 484-1020 • Facsimile: (337) 484-1029\nMembers: American Institute of Certified Public Accountants • Society of Louisiana Certified Public Accountants\nINDEPENDENT AUDITORS' REPORT\nJohn S. Wells, CPA\nRobert G. Miller, CPA\nPaul A. Delaney, CPA\nMary L. Carroll, CPA\nJoey L. Breaux, CPA\nJason P. LeBlanc, CPA\nKarlie P. Brister, CPA\nP. Trae' O'Pry, CPA, CVA\nBrenda J. Lloyd, CPA\nTimothy J. Deshotel, CPA\nAndrew J. Wynn, CPA\nRetired 2015\nBobby G. Lester, CPA\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nBernice, Louisiana\nReport on the Audit of the Financial Statements\nOpinion\nWe have audited the accompanying financial statements of the Ward 3, 4 and 10 Hospital Service District of\nthe Parish of Union, State of Louisiana d/b/a Reeves Memorial Medical Center (the \"District\"), a component\nunit of the Union Parish Police Jury, Bernice, Louisiana, as of and for the years ended December 31, 2023 and\n2022, and the related notes to the financial statements, which collectively comprise the District's basic financial\nstatements as listed in the table of contents.\nIn our opinion, the financial statements referred to above present fairly, in all material respects, the financial\nposition of the District, as of December 31, 2023 and 2022, and the changes in financial position and cash\nflows for the years then ended in accordance with accounting principles generally accepted in the United\nStates of America.\nBasis for Opinion\nWe conducted our audit in accordance with auditing standards generally accepted in the United States of\nAmerica and the standards applicable to financial audits contained in Government Auditing Standards, issued\nby the Comptroller General of the United States. Our responsibilities under those standards are further\ndescribed in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We\nare required to be independent of the District, and to meet our other ethical responsibilities, in accordance with\nthe relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is\nsufficient and appropriate to provide a basis for our audit opinion.\nResponsibilities of Management for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in\naccordance with accounting principles generally accepted in the United States of America, and for the design,\nimplementation, and maintenance of internal control relevant to the preparation and fair presentation of\nfinancial statements that are free from material misstatement, whether due to fraud or error.\n-1-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Two\nIn preparing the financial statements, management is required to evaluate whether there are conditions or\nevents, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a\ngoing concern for twelve months beyond the financial statement date, including any currently known\ninformation that may raise substantial doubt shortly thereafter.\nAuditors' Responsibilities for the Audit of the Financial Statements\nOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free\nfrom material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our\nopinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not\na guarantee that an audit conducted in accordance with generally accepted auditing standards and\nGovernment Auditing Standards will always detect a material misstatement when it exists. The risk of not\ndetecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may\ninvolve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\nMisstatements are considered material if there is a substantial likelihood that, individually or in the aggregate,\nthey would influence the judgment made by a reasonable user based on the financial statements.\nIn performing an audit in accordance with generally accepted auditing standards and Government Auditing\nStandards, we:\n• Exercise professional judgment and maintain professional skepticism throughout the audit.\n• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud\nor error, and design and perform audit procedures responsive to those risks. Such procedures include\nexamining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.\n• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that\nare appropriate in the circumstances, but not for the purpose of expressing an opinion on the\neffectiveness of the District's internal control. Accordingly, no such opinion is expressed.\n• Evaluate the appropriateness of accounting policies used and the reasonableness of significant\naccounting estimates made by management, as well as evaluate the overall presentation of the\nfinancial statements.\n• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that\nraise substantial doubt about the District's ability to continue as a going concern for a reasonable period\nof time.\nWe are required to communicate with those charged with governance regarding, among other matters, the\nplanned scope and timing of the audit, significant audit findings, and certain internal control-related matters that\nwe identified during the audit.\n-2-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Three\nEmphasis of Matter\nAs discussed in Note 1, the financial statements present only the financial information of Ward 3, 4 and 10\nHospital Service District of the Parish of Union and do not purport to, and do not, present fairly the financial\nposition of Union Parish Police Jury as of December 31, 2023 and 2022, the changes in its financial position,\nor its cash flows for the years then ended in accordance with accounting principles generally accepted in the\nUnited States of America. Our opinion is not modified with respect to this matter.\nRequired Supplementary lnformation\nAccounting principles generally accepted in the United States of America require that the management's\ndiscussion and analysis on pages \"i\" through \"vi\" be presented to supplement the basic financial statements.\nSuch information is the responsibility of management and, although not a part of the basic financial statements,\nis required by the Governmental Accounting Standards Board, who considers it to be an essential part of\nfinancial reporting for placing the basic financial statements in an appropriate operational, economic, or\nhistorical context. We have applied certain limited procedures to the required supplementary information in\naccordance with auditing standards generally accepted in the United States of America, which consisted of\ninquiries of management about the methods of preparing the information and comparing the information for\nconsistency with management's response to our inquiries, the basic financial statements, and other knowledge\nwe obtained during our audit of the basic financial statements. We do not express an opinion or provide any\nassurance on the information because the limited procedures do not provide us with sufficient evidence to\nexpress an opinion or provide any assurance.\nSupplementary lnformation\nOur audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The\nsupplementary information listed in the table of contents and the schedule of expenditures of federal awards,\nas required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost\nPrinciples, and Audit Requirements for Federal Awards, are presented for purposes of additional analysis and\nare not a required part of the basic financial statements. Such information is the responsibility of management\nand was derived from and relates directly to the underlying accounting and other records used to prepare the\nbasic financial statements. The information has been subjected to the auditing procedures applied in the audit\nof the basic financial statements and certain additional procedures, including comparing and reconciling such\ninformation directly to the underlying accounting and other records used to prepare the basic financial\nstatements or to the basic financial statements themselves, and other additional procedures in accordance with\nauditing standards generally accepted in the United States of America. In our opinion, the supplementary\ninformation and the schedule of expenditures of federal awards are fairly stated, in all material respects, in\nrelation to the basic financial statements as a whole.\nOther Reporting Required by Government Auditing Standards\nIn accordance with Government Auditing Standards, we have also issued our report dated June 28, 2024, on\nour consideration of the District's internal control over financial reporting and on our tests of its compliance with\ncertain provisions of laws, regulations, contracts, and grant agreements and other matters.\n-3-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Four\nThe purpose of that report is solely to describe the scope of our testing of internal control over financial\nreporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of\nthe District's internal control over financial reporting or on compliance. That report is an integral part of an\naudit performed in accordance with Government Auditing Standards in considering the District's internal control\nover financial reporting and compliance.\nCertified Public Accountants\nAlexandria, Louisiana\nJune 28, 2024\n", "txt1": "MAXWELL\nCERTIFIED PUBLIC ACC0UNTANT,Lic\n537 Highway 2 l Sterlington, LA 71280\nINDEPENDENT ACCOUNTANT'S REVIEW REPORT\nBoard of Commissioners\nWard Five Fire Protection District of Union Parish\nDownsville, Louisiana\nI have reviewed the accompanying financial statements of the governmental activities and each major fund of\nWard Five Fire Protection District of Union Parish (the District), a component unit of the Union Parish Police\nJury, as of and for the year ended December 31, 2022, and the related notes to the financial statements, which\ncollectively comprise the District's basic financial statements as listed in the table of contents. A review includes\nprimarily applying analytical procedures to management's financial data and making inquiries of management. A\nreview is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding\nthe financial statements as a whole. Accordingly, I do not express such an opinion.\nManagement's Responsibility for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in accordance\nwith accounting principles generally accepted in the United States of America; this includes the design,\nimplementation, and maintenance of intemaI control relevant to the preparation and fair presentation of financial\nstatements that are free from material misstatement whether due to fraud or error.\nAccountant's Responsibility\nMy responsibility is to conduct the review engagement in accordance with Statements on Standards for\nAccounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA,\nand the standards applicable to review engagements contained in Government Auditing Standards, issued by the\nUnited States Comptroller General. Those standards require me to perform procedures to obtain limited assurance\nas a basis for reporting whether I am aware of any material modifications that should be made to the fmancial\nstatements for them to be in accordance with accounting principles generally accepted in the United States of\nArnerica. I believe that the results of my procedures provide a reasonable basis for my conclusion.\nI am required to be independent of the Ward Five Fire Protection District of Union Parish, and to meet my other\nethical responsibilities, in accordance with the relevant ethical requirements related to my review.\nAccountant's Conclusion\nBased on my review, I am not aware of any material modifications that should be made to the accompanying\nfinancial statements in order for them to be in accordance with accounting principles generaIly accepted in the\nUnited States of America.\nMailing Address\nP.D. Box 1327\nSterlington, LA 71280\nphone 318.598.8011\nfax 318 598.8032\nemail accountingnmaxwellcpas.com\nBoard of Commissioners\nWard Five Fire Protection District of Union Parish\nDownsville, Louisiana\nRequired Supplementary Information\nAccounting principles generally accepted in the United States of America require that the management's\ndiscussion and analysis and budgetary comparison schedule on pages 3 through 5 and page 18, be presented to\nsupplement the basic financial statements. Such information, although not a required part of the basic financial\nstatements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part\nof the financial reporting for placing the basic financial statements in an appropriate operational, economic, or\nhistorical context. Such information is the responsibility of management. I have not audited or reviewed such\nrequired supplementary information and, accordingly, I do not express an opinion, a conclusion, nor provide any\nassurance on it.\nOther Information\nThe accompanying schedule of compensation, benefits and other payments to agency head and commissioners on\npage 20 is presented for purposes of additional analysis and is not a required part of the basic financial statements.\nThe information is the representation of management. I have reviewed the information and, based on my review,\nI am not aware of any material modifications that should be made to the information in order for it to be in\naccordance with accounting principles generally accepted in the United States of America. I have not audited the\nsupplementary information and, accordingly, do not express an opinion on such information.\nIn accordance with the Louisiana Governmental Audit Guide and the provisions of state law, I have issued a\nreport dated July 1, 2024, on the results of our agreed-upon procedures.\nrn ao....$411 C. PA\nSterlington, Louisiana\nJuly 1, 2024\n", "txt2": "KOLDER, SLAVEN & COMPANY, LLC\nCERTIFIED PUBLIC ACCOUNTANTS\nC. Burton Kolder, CPA*\nBrad E. Kolder, CPA.JD*\nGerald A. TMbodeaux, Jr., CPA*\nRobert S. Carter, CPA*\nArthur R.Mlxon, CPA*\nStephen J. Anderson, CPA*\nChristine C. Doucet, CPA\nWanda F. Arcement, CPA\nBryan K. Joubert, CPA\nMatthew E. Margaglio, CPA\nCasey L. Ardoin, CPA, CFE\nVidor R. Slavei, CPA* - retired 2020\n* A Protassional Accounting Corporation\n183 S. Beadle Rd. 11929 Brlckscme Ave.\nLafayette, LA 70508 Baton Rouge, LA 70816\nPhone (337) 232-4141 Phone (225) 293-8300\n1428 Metro Dr.\nAlexandria, LA 71X1\nRione (318) 442-4421\n200 & Main St\nAbbeville, LA 70510\nPhone (X7) 893-7944\n434 E. Main St.\nVilePlaHe, LA 70586\nPhone (X7) X3-2792\n4XE. Mam St.\nNew Iberia, LA 70560\nPhone (X7) 367-9204\n1X1 David Dr.\nMorgan City, LA 70380\nPhone (985) 384-20X\nX2 W. Sbdh Ave.\nOberiin, LA 70655\nPhone (X7) 639-4737\nINDEPENDENT AUDITOR'S REPORT VWVW.KCSFK)PAS.COM\nTo the Lafayette City-Parish\nCouncil of Lafayette, Louisiana\nReport on the Financial Statements\nWe have audited the accompanying financial statements of the governmental activities, the business-type\nactivities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund\ninformation of Lafayette City-Parish Consolidated Government (the Government), as of and for the year ended\nOctober 31, 2020, and the related notes to the financial statements, which collectively comprise the Government's\nbasic financial statements, as listed in die table of contents.\nManagement's Responsibility for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in\naccordance with accounting principles generally accepted in the United States of America; this includes the\ndesign, implementation, and maintenance of internal control relevant to the preparation and fair presentation of\nfinancial statements that are free from material misstatement, whether due to fraud or error.\nAuditor's Responsibility\nOur responsibility is to express opinions on these financial statements based on our audit. We did not\naudit the financial statements of Cajundome Commission, City Court of Lafayette, Lafayette Regional Airport,\nLafayette Parish Waterworks District North, Lafayette Parish Waterworks District South, Lafayette Parish Bayou\nVermilion District, and Lafayette Parish Communication District, component units, which represent 90.62% and\n96.12%, respectively, of the assets and program and general revenues of the aggregate discretely presented\ncomponent units. Those financial statements were audited by other auditors whose reports thereon have been\nfurnished to us, and our opinion, insofar as it relates to the amounts included for Cajundome Commission, City\nCourt of Lafayette, Lafayette Regional Airport, Lafayette Parish Waterworks District North, Lafayette Parish\nWaterworks South, Lafayette Parish Bayou Vermilion District, and Lafayette Parish Communication District is\nbased solely on the reports of other auditors. We conducted our audit in accordance with auditing standards\ngenerally accepted in the United States of America and the standards applicable to financial audits contained in\nGovernment Auditing Standards^ issued by the Comptroller Ckneral of the United States. Those standards require\nthat we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free\nof material misstatement.\nMember of\nAMERICAN INSTITUTE OF\nCERTIFIED PUBLIC ACCOUNTANTS\nMember of\nSOCIETY OF LOUISIANA\nCERTIFIED PUBLIC ACCOUNTANTS\nAn audit involves performing procedures to obtain audit evidence about the amoimts and disclosures in\nthe financial statements. The procedures selected depend on the auditor's judgment, including the assessment of\nthe risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk\nassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the\nfinancial statements in order to design audit procedures diat are appropriate in the circumstences, but not for the\npurpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no\nsuch opinion. An audit also includes evaluating the appropriateness of accounting policies used and the\nreasonableness of significant accoimting estimates made by management, as well as evaluating the overall\npresentation of the financial statements.\nWe believe that the audit evidence we have obtained and the audit evidence obtained by other auditors is\nsufficient and appropriate to provide a basis for our audit opinions.\nOpinions\nIn our opinion, based on our audit and the reports of other auditors, the financial statements referred to\nabove present fairly, in all material respects, die respective financial position of the governmental activities, the\nbusiness-type activities, the aggregate discretely presented component units, each major fund, and die aggregate\nremaining hind information of the Government, as of October 31, 2020, and the respective changes in financial\nposition and, where applicable, cash flows thereof for the year then ended in accordance with accounting\nprinciples generally accepted in die United States of America.\nOther Matters\nRequired Supplementary Information\nAccounting principles generally accepted in the United States of America require that the Management's\nDiscussion and Analysis, budgetary comparison schedule, schedule of changes in total OPEB liability and related\nratios, schedule of employer's share of net pension liability, and schedule of employer contributions on pages 4\nthrough 15 and 101 through 104, be presented to supplement the basic financial statements. Such information,\nalthough not a part of die basic financial statements, is required by the Governmental Accounting Stendards\nBoard, who considers it to be an essential part of financial reporting for placing the basic financial statements in\nan appropriate operational, economic, or historical context. We have applied certain limited procedures to the\nrequired supplement^ information in accordance with auditing standards generally accepted in the United States\nof America, which consisted of inquiries of management about the methods of preparing the information and\ncomparing the information for consistency with management's responses to our inquiries, the basic financial\nstatements, and other knowledge we obtained during our audit of the basic financial statements. We do not\nexpress an opinion or provide any assurance on the information because the limited procedures do not provide us\nwith sufficient evidence to express an opinion or provide any assurance.\nOther Supplementary Information\nOur audit was conducted for the purpose of forming opinions on the financial statements that collectively\ncomprise the Government's basic financial statements. The introductory, other supplementary information, and\nstatistical section are presented for purposes of additional analysis and are not a required part of the financial\nstatements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as\nrequired by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,\nCost Principles, and Audit Requirements for Federal Awards^ and is also not a required part of the basic financial\nstatements.\nThe governmental funds, nonmajor enterprise funds, internal service funds, fiduciary funds, nonmajor\ncomponent unit combining statements. Utility System Fund statement, and the schedule of expenditures of federal\nawards are the responsibility of management and were derived from and relate directly to the underlying\naccounting and other records used to prepare the financial statements. Such information has been subjected to the\nauditing procedures applied by us and odier auditors in the audit of the financial statements and certain additional\nprocedures, including comparing and reconciling such information directly to the underlying accounting records\nused to prepare the basic fmancial statements or to the basic financial statements themselves, and other additional\nprocedures in accordance with auditing standards generally accepted in the United Stetes of America. In our\nopinion and the opinion of other auditors, the governmental funds, nonmajor enterprise funds, internal service\nfunds, fiduciary funds, nonmajor component unit combining statements. Utility System Fund statement, and the\nschedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial\nstatements as a whole. The prior year comparative information on the governmental funds and nonmajor\nenterprise funds combining statements has been derived from the Government's 2019 financial statements, which\nwas subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion,\nwas fairly presented in all material respects in relation to the financial statements as a whole.\nThe introductory section, budgetary comparison schedules, governmental fund schedules of revenues,\nexpenditures, and changes in fund balances - budget to actual, schedules of expenditures compared to capital\nbudget, and statistical section have not been subjected to the auditing procedures applied in the audit of the basic\nfinancial statements and, accordingly, we do not express an opinion or provide any assurance on them.\nOther Reporting Required by Government AudiUng Standards\nIn accordance with Government Auditing Standards, we have also issued our report dated April 19, 2021,\non our consideration of the Government's internal control over financial reporting and on our tests of its\ncompliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The\npurpose of that report is solely to describe the scope of our testing of internal control over financial reporting and\ncompliance and the results of that testing, and not to provide an opinion on the effectiveness of the Government's\ninternal control over financial reporting or on compliance. That report is an integral part of an audit performed in\naccordance with Government Auditing Standards in considering the Government's internal control over financial\nreporting and compliance.\nKolder, Slaven & Company, LLC\nCertified Public Accountants\nLafayette, Louisiana\nApril 19, 2021\n", "output": ""}
+{"tstamp": 1738964942.7273, "task_type": "sts", "type": "chat", "model": "text-embedding-3-large", "gen_params": {}, "start": 1738964941.1551, "finish": 1738964942.7273, "ip": "", "conv_id": "cb5cacc2725b4106be04f2c22e22bc84", "model_name": "text-embedding-3-large", "txt0": "LESTER, MILLER & WELLS\nA CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS\n3600 Bayou Rapides Road • Alexandria, LA 71303-3653\nMailing Address: Post Office Box 8758 • Alexandria, LA 71306-1758\nTelephone: (318) 487-1450 • Facsimile: (318) 445-1184\n3639 Ambassador Caffery Parkway, Suite 330 • Lafayette, LA 70503-5107\nTelephone: (337) 484-1020 • Facsimile: (337) 484-1029\nMembers: American Institute of Certified Public Accountants • Society of Louisiana Certified Public Accountants\nINDEPENDENT AUDITORS' REPORT\nJohn S. Wells, CPA\nRobert G. Miller, CPA\nPaul A. Delaney, CPA\nMary L. Carroll, CPA\nJoey L. Breaux, CPA\nJason P. LeBlanc, CPA\nKarlie P. Brister, CPA\nP. Trae' O'Pry, CPA, CVA\nBrenda J. Lloyd, CPA\nTimothy J. Deshotel, CPA\nAndrew J. Wynn, CPA\nRetired 2015\nBobby G. Lester, CPA\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nBernice, Louisiana\nReport on the Audit of the Financial Statements\nOpinion\nWe have audited the accompanying financial statements of the Ward 3, 4 and 10 Hospital Service District of\nthe Parish of Union, State of Louisiana d/b/a Reeves Memorial Medical Center (the \"District\"), a component\nunit of the Union Parish Police Jury, Bernice, Louisiana, as of and for the years ended December 31, 2023 and\n2022, and the related notes to the financial statements, which collectively comprise the District's basic financial\nstatements as listed in the table of contents.\nIn our opinion, the financial statements referred to above present fairly, in all material respects, the financial\nposition of the District, as of December 31, 2023 and 2022, and the changes in financial position and cash\nflows for the years then ended in accordance with accounting principles generally accepted in the United\nStates of America.\nBasis for Opinion\nWe conducted our audit in accordance with auditing standards generally accepted in the United States of\nAmerica and the standards applicable to financial audits contained in Government Auditing Standards, issued\nby the Comptroller General of the United States. Our responsibilities under those standards are further\ndescribed in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We\nare required to be independent of the District, and to meet our other ethical responsibilities, in accordance with\nthe relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is\nsufficient and appropriate to provide a basis for our audit opinion.\nResponsibilities of Management for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in\naccordance with accounting principles generally accepted in the United States of America, and for the design,\nimplementation, and maintenance of internal control relevant to the preparation and fair presentation of\nfinancial statements that are free from material misstatement, whether due to fraud or error.\n-1-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Two\nIn preparing the financial statements, management is required to evaluate whether there are conditions or\nevents, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a\ngoing concern for twelve months beyond the financial statement date, including any currently known\ninformation that may raise substantial doubt shortly thereafter.\nAuditors' Responsibilities for the Audit of the Financial Statements\nOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free\nfrom material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our\nopinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not\na guarantee that an audit conducted in accordance with generally accepted auditing standards and\nGovernment Auditing Standards will always detect a material misstatement when it exists. The risk of not\ndetecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may\ninvolve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\nMisstatements are considered material if there is a substantial likelihood that, individually or in the aggregate,\nthey would influence the judgment made by a reasonable user based on the financial statements.\nIn performing an audit in accordance with generally accepted auditing standards and Government Auditing\nStandards, we:\n• Exercise professional judgment and maintain professional skepticism throughout the audit.\n• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud\nor error, and design and perform audit procedures responsive to those risks. Such procedures include\nexamining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.\n• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that\nare appropriate in the circumstances, but not for the purpose of expressing an opinion on the\neffectiveness of the District's internal control. Accordingly, no such opinion is expressed.\n• Evaluate the appropriateness of accounting policies used and the reasonableness of significant\naccounting estimates made by management, as well as evaluate the overall presentation of the\nfinancial statements.\n• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that\nraise substantial doubt about the District's ability to continue as a going concern for a reasonable period\nof time.\nWe are required to communicate with those charged with governance regarding, among other matters, the\nplanned scope and timing of the audit, significant audit findings, and certain internal control-related matters that\nwe identified during the audit.\n-2-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Three\nEmphasis of Matter\nAs discussed in Note 1, the financial statements present only the financial information of Ward 3, 4 and 10\nHospital Service District of the Parish of Union and do not purport to, and do not, present fairly the financial\nposition of Union Parish Police Jury as of December 31, 2023 and 2022, the changes in its financial position,\nor its cash flows for the years then ended in accordance with accounting principles generally accepted in the\nUnited States of America. Our opinion is not modified with respect to this matter.\nRequired Supplementary lnformation\nAccounting principles generally accepted in the United States of America require that the management's\ndiscussion and analysis on pages \"i\" through \"vi\" be presented to supplement the basic financial statements.\nSuch information is the responsibility of management and, although not a part of the basic financial statements,\nis required by the Governmental Accounting Standards Board, who considers it to be an essential part of\nfinancial reporting for placing the basic financial statements in an appropriate operational, economic, or\nhistorical context. We have applied certain limited procedures to the required supplementary information in\naccordance with auditing standards generally accepted in the United States of America, which consisted of\ninquiries of management about the methods of preparing the information and comparing the information for\nconsistency with management's response to our inquiries, the basic financial statements, and other knowledge\nwe obtained during our audit of the basic financial statements. We do not express an opinion or provide any\nassurance on the information because the limited procedures do not provide us with sufficient evidence to\nexpress an opinion or provide any assurance.\nSupplementary lnformation\nOur audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The\nsupplementary information listed in the table of contents and the schedule of expenditures of federal awards,\nas required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost\nPrinciples, and Audit Requirements for Federal Awards, are presented for purposes of additional analysis and\nare not a required part of the basic financial statements. Such information is the responsibility of management\nand was derived from and relates directly to the underlying accounting and other records used to prepare the\nbasic financial statements. The information has been subjected to the auditing procedures applied in the audit\nof the basic financial statements and certain additional procedures, including comparing and reconciling such\ninformation directly to the underlying accounting and other records used to prepare the basic financial\nstatements or to the basic financial statements themselves, and other additional procedures in accordance with\nauditing standards generally accepted in the United States of America. In our opinion, the supplementary\ninformation and the schedule of expenditures of federal awards are fairly stated, in all material respects, in\nrelation to the basic financial statements as a whole.\nOther Reporting Required by Government Auditing Standards\nIn accordance with Government Auditing Standards, we have also issued our report dated June 28, 2024, on\nour consideration of the District's internal control over financial reporting and on our tests of its compliance with\ncertain provisions of laws, regulations, contracts, and grant agreements and other matters.\n-3-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Four\nThe purpose of that report is solely to describe the scope of our testing of internal control over financial\nreporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of\nthe District's internal control over financial reporting or on compliance. That report is an integral part of an\naudit performed in accordance with Government Auditing Standards in considering the District's internal control\nover financial reporting and compliance.\nCertified Public Accountants\nAlexandria, Louisiana\nJune 28, 2024", "txt1": "MAXWELL\nCERTIFIED PUBLIC ACC0UNTANT,Lic\n537 Highway 2 l Sterlington, LA 71280\nINDEPENDENT ACCOUNTANT'S REVIEW REPORT\nBoard of Commissioners\nWard Five Fire Protection District of Union Parish\nDownsville, Louisiana\nI have reviewed the accompanying financial statements of the governmental activities and each major fund of\nWard Five Fire Protection District of Union Parish (the District), a component unit of the Union Parish Police\nJury, as of and for the year ended December 31, 2022, and the related notes to the financial statements, which\ncollectively comprise the District's basic financial statements as listed in the table of contents. A review includes\nprimarily applying analytical procedures to management's financial data and making inquiries of management. A\nreview is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding\nthe financial statements as a whole. Accordingly, I do not express such an opinion.\nManagement's Responsibility for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in accordance\nwith accounting principles generally accepted in the United States of America; this includes the design,\nimplementation, and maintenance of intemaI control relevant to the preparation and fair presentation of financial\nstatements that are free from material misstatement whether due to fraud or error.\nAccountant's Responsibility\nMy responsibility is to conduct the review engagement in accordance with Statements on Standards for\nAccounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA,\nand the standards applicable to review engagements contained in Government Auditing Standards, issued by the\nUnited States Comptroller General. Those standards require me to perform procedures to obtain limited assurance\nas a basis for reporting whether I am aware of any material modifications that should be made to the fmancial\nstatements for them to be in accordance with accounting principles generally accepted in the United States of\nArnerica. I believe that the results of my procedures provide a reasonable basis for my conclusion.\nI am required to be independent of the Ward Five Fire Protection District of Union Parish, and to meet my other\nethical responsibilities, in accordance with the relevant ethical requirements related to my review.\nAccountant's Conclusion\nBased on my review, I am not aware of any material modifications that should be made to the accompanying\nfinancial statements in order for them to be in accordance with accounting principles generaIly accepted in the\nUnited States of America.\nMailing Address\nP.D. Box 1327\nSterlington, LA 71280\nphone 318.598.8011\nfax 318 598.8032\nemail accountingnmaxwellcpas.com\nBoard of Commissioners\nWard Five Fire Protection District of Union Parish\nDownsville, Louisiana\nRequired Supplementary Information\nAccounting principles generally accepted in the United States of America require that the management's\ndiscussion and analysis and budgetary comparison schedule on pages 3 through 5 and page 18, be presented to\nsupplement the basic financial statements. Such information, although not a required part of the basic financial\nstatements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part\nof the financial reporting for placing the basic financial statements in an appropriate operational, economic, or\nhistorical context. Such information is the responsibility of management. I have not audited or reviewed such\nrequired supplementary information and, accordingly, I do not express an opinion, a conclusion, nor provide any\nassurance on it.\nOther Information\nThe accompanying schedule of compensation, benefits and other payments to agency head and commissioners on\npage 20 is presented for purposes of additional analysis and is not a required part of the basic financial statements.\nThe information is the representation of management. I have reviewed the information and, based on my review,\nI am not aware of any material modifications that should be made to the information in order for it to be in\naccordance with accounting principles generally accepted in the United States of America. I have not audited the\nsupplementary information and, accordingly, do not express an opinion on such information.\nIn accordance with the Louisiana Governmental Audit Guide and the provisions of state law, I have issued a\nreport dated July 1, 2024, on the results of our agreed-upon procedures.\nrn ao....$411 C. PA\nSterlington, Louisiana\nJuly 1, 2024\n", "txt2": "KOLDER, SLAVEN & COMPANY, LLC\nCERTIFIED PUBLIC ACCOUNTANTS\nC. Burton Kolder, CPA*\nBrad E. Kolder, CPA.JD*\nGerald A. TMbodeaux, Jr., CPA*\nRobert S. Carter, CPA*\nArthur R.Mlxon, CPA*\nStephen J. Anderson, CPA*\nChristine C. Doucet, CPA\nWanda F. Arcement, CPA\nBryan K. Joubert, CPA\nMatthew E. Margaglio, CPA\nCasey L. Ardoin, CPA, CFE\nVidor R. Slavei, CPA* - retired 2020\n* A Protassional Accounting Corporation\n183 S. Beadle Rd. 11929 Brlckscme Ave.\nLafayette, LA 70508 Baton Rouge, LA 70816\nPhone (337) 232-4141 Phone (225) 293-8300\n1428 Metro Dr.\nAlexandria, LA 71X1\nRione (318) 442-4421\n200 & Main St\nAbbeville, LA 70510\nPhone (X7) 893-7944\n434 E. Main St.\nVilePlaHe, LA 70586\nPhone (X7) X3-2792\n4XE. Mam St.\nNew Iberia, LA 70560\nPhone (X7) 367-9204\n1X1 David Dr.\nMorgan City, LA 70380\nPhone (985) 384-20X\nX2 W. Sbdh Ave.\nOberiin, LA 70655\nPhone (X7) 639-4737\nINDEPENDENT AUDITOR'S REPORT VWVW.KCSFK)PAS.COM\nTo the Lafayette City-Parish\nCouncil of Lafayette, Louisiana\nReport on the Financial Statements\nWe have audited the accompanying financial statements of the governmental activities, the business-type\nactivities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund\ninformation of Lafayette City-Parish Consolidated Government (the Government), as of and for the year ended\nOctober 31, 2020, and the related notes to the financial statements, which collectively comprise the Government's\nbasic financial statements, as listed in die table of contents.\nManagement's Responsibility for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in\naccordance with accounting principles generally accepted in the United States of America; this includes the\ndesign, implementation, and maintenance of internal control relevant to the preparation and fair presentation of\nfinancial statements that are free from material misstatement, whether due to fraud or error.\nAuditor's Responsibility\nOur responsibility is to express opinions on these financial statements based on our audit. We did not\naudit the financial statements of Cajundome Commission, City Court of Lafayette, Lafayette Regional Airport,\nLafayette Parish Waterworks District North, Lafayette Parish Waterworks District South, Lafayette Parish Bayou\nVermilion District, and Lafayette Parish Communication District, component units, which represent 90.62% and\n96.12%, respectively, of the assets and program and general revenues of the aggregate discretely presented\ncomponent units. Those financial statements were audited by other auditors whose reports thereon have been\nfurnished to us, and our opinion, insofar as it relates to the amounts included for Cajundome Commission, City\nCourt of Lafayette, Lafayette Regional Airport, Lafayette Parish Waterworks District North, Lafayette Parish\nWaterworks South, Lafayette Parish Bayou Vermilion District, and Lafayette Parish Communication District is\nbased solely on the reports of other auditors. We conducted our audit in accordance with auditing standards\ngenerally accepted in the United States of America and the standards applicable to financial audits contained in\nGovernment Auditing Standards^ issued by the Comptroller Ckneral of the United States. Those standards require\nthat we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free\nof material misstatement.\nMember of\nAMERICAN INSTITUTE OF\nCERTIFIED PUBLIC ACCOUNTANTS\nMember of\nSOCIETY OF LOUISIANA\nCERTIFIED PUBLIC ACCOUNTANTS\nAn audit involves performing procedures to obtain audit evidence about the amoimts and disclosures in\nthe financial statements. The procedures selected depend on the auditor's judgment, including the assessment of\nthe risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk\nassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the\nfinancial statements in order to design audit procedures diat are appropriate in the circumstences, but not for the\npurpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no\nsuch opinion. An audit also includes evaluating the appropriateness of accounting policies used and the\nreasonableness of significant accoimting estimates made by management, as well as evaluating the overall\npresentation of the financial statements.\nWe believe that the audit evidence we have obtained and the audit evidence obtained by other auditors is\nsufficient and appropriate to provide a basis for our audit opinions.\nOpinions\nIn our opinion, based on our audit and the reports of other auditors, the financial statements referred to\nabove present fairly, in all material respects, die respective financial position of the governmental activities, the\nbusiness-type activities, the aggregate discretely presented component units, each major fund, and die aggregate\nremaining hind information of the Government, as of October 31, 2020, and the respective changes in financial\nposition and, where applicable, cash flows thereof for the year then ended in accordance with accounting\nprinciples generally accepted in die United States of America.\nOther Matters\nRequired Supplementary Information\nAccounting principles generally accepted in the United States of America require that the Management's\nDiscussion and Analysis, budgetary comparison schedule, schedule of changes in total OPEB liability and related\nratios, schedule of employer's share of net pension liability, and schedule of employer contributions on pages 4\nthrough 15 and 101 through 104, be presented to supplement the basic financial statements. Such information,\nalthough not a part of die basic financial statements, is required by the Governmental Accounting Stendards\nBoard, who considers it to be an essential part of financial reporting for placing the basic financial statements in\nan appropriate operational, economic, or historical context. We have applied certain limited procedures to the\nrequired supplement^ information in accordance with auditing standards generally accepted in the United States\nof America, which consisted of inquiries of management about the methods of preparing the information and\ncomparing the information for consistency with management's responses to our inquiries, the basic financial\nstatements, and other knowledge we obtained during our audit of the basic financial statements. We do not\nexpress an opinion or provide any assurance on the information because the limited procedures do not provide us\nwith sufficient evidence to express an opinion or provide any assurance.\nOther Supplementary Information\nOur audit was conducted for the purpose of forming opinions on the financial statements that collectively\ncomprise the Government's basic financial statements. The introductory, other supplementary information, and\nstatistical section are presented for purposes of additional analysis and are not a required part of the financial\nstatements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as\nrequired by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,\nCost Principles, and Audit Requirements for Federal Awards^ and is also not a required part of the basic financial\nstatements.\nThe governmental funds, nonmajor enterprise funds, internal service funds, fiduciary funds, nonmajor\ncomponent unit combining statements. Utility System Fund statement, and the schedule of expenditures of federal\nawards are the responsibility of management and were derived from and relate directly to the underlying\naccounting and other records used to prepare the financial statements. Such information has been subjected to the\nauditing procedures applied by us and odier auditors in the audit of the financial statements and certain additional\nprocedures, including comparing and reconciling such information directly to the underlying accounting records\nused to prepare the basic fmancial statements or to the basic financial statements themselves, and other additional\nprocedures in accordance with auditing standards generally accepted in the United Stetes of America. In our\nopinion and the opinion of other auditors, the governmental funds, nonmajor enterprise funds, internal service\nfunds, fiduciary funds, nonmajor component unit combining statements. Utility System Fund statement, and the\nschedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial\nstatements as a whole. The prior year comparative information on the governmental funds and nonmajor\nenterprise funds combining statements has been derived from the Government's 2019 financial statements, which\nwas subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion,\nwas fairly presented in all material respects in relation to the financial statements as a whole.\nThe introductory section, budgetary comparison schedules, governmental fund schedules of revenues,\nexpenditures, and changes in fund balances - budget to actual, schedules of expenditures compared to capital\nbudget, and statistical section have not been subjected to the auditing procedures applied in the audit of the basic\nfinancial statements and, accordingly, we do not express an opinion or provide any assurance on them.\nOther Reporting Required by Government AudiUng Standards\nIn accordance with Government Auditing Standards, we have also issued our report dated April 19, 2021,\non our consideration of the Government's internal control over financial reporting and on our tests of its\ncompliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The\npurpose of that report is solely to describe the scope of our testing of internal control over financial reporting and\ncompliance and the results of that testing, and not to provide an opinion on the effectiveness of the Government's\ninternal control over financial reporting or on compliance. That report is an integral part of an audit performed in\naccordance with Government Auditing Standards in considering the Government's internal control over financial\nreporting and compliance.\nKolder, Slaven & Company, LLC\nCertified Public Accountants\nLafayette, Louisiana\nApril 19, 2021\n", "output": ""}
+{"tstamp": 1738964942.7273, "task_type": "sts", "type": "chat", "model": "text-embedding-004", "gen_params": {}, "start": 1738964941.1551, "finish": 1738964942.7273, "ip": "", "conv_id": "a1dcc434b7294f94919f029af68b2e28", "model_name": "text-embedding-004", "txt0": "LESTER, MILLER & WELLS\nA CORPORATION OF CERTIFIED PUBLIC ACCOUNTANTS\n3600 Bayou Rapides Road • Alexandria, LA 71303-3653\nMailing Address: Post Office Box 8758 • Alexandria, LA 71306-1758\nTelephone: (318) 487-1450 • Facsimile: (318) 445-1184\n3639 Ambassador Caffery Parkway, Suite 330 • Lafayette, LA 70503-5107\nTelephone: (337) 484-1020 • Facsimile: (337) 484-1029\nMembers: American Institute of Certified Public Accountants • Society of Louisiana Certified Public Accountants\nINDEPENDENT AUDITORS' REPORT\nJohn S. Wells, CPA\nRobert G. Miller, CPA\nPaul A. Delaney, CPA\nMary L. Carroll, CPA\nJoey L. Breaux, CPA\nJason P. LeBlanc, CPA\nKarlie P. Brister, CPA\nP. Trae' O'Pry, CPA, CVA\nBrenda J. Lloyd, CPA\nTimothy J. Deshotel, CPA\nAndrew J. Wynn, CPA\nRetired 2015\nBobby G. Lester, CPA\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nBernice, Louisiana\nReport on the Audit of the Financial Statements\nOpinion\nWe have audited the accompanying financial statements of the Ward 3, 4 and 10 Hospital Service District of\nthe Parish of Union, State of Louisiana d/b/a Reeves Memorial Medical Center (the \"District\"), a component\nunit of the Union Parish Police Jury, Bernice, Louisiana, as of and for the years ended December 31, 2023 and\n2022, and the related notes to the financial statements, which collectively comprise the District's basic financial\nstatements as listed in the table of contents.\nIn our opinion, the financial statements referred to above present fairly, in all material respects, the financial\nposition of the District, as of December 31, 2023 and 2022, and the changes in financial position and cash\nflows for the years then ended in accordance with accounting principles generally accepted in the United\nStates of America.\nBasis for Opinion\nWe conducted our audit in accordance with auditing standards generally accepted in the United States of\nAmerica and the standards applicable to financial audits contained in Government Auditing Standards, issued\nby the Comptroller General of the United States. Our responsibilities under those standards are further\ndescribed in the Auditors' Responsibilities for the Audit of the Financial Statements section of our report. We\nare required to be independent of the District, and to meet our other ethical responsibilities, in accordance with\nthe relevant ethical requirements relating to our audit. We believe that the audit evidence we have obtained is\nsufficient and appropriate to provide a basis for our audit opinion.\nResponsibilities of Management for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in\naccordance with accounting principles generally accepted in the United States of America, and for the design,\nimplementation, and maintenance of internal control relevant to the preparation and fair presentation of\nfinancial statements that are free from material misstatement, whether due to fraud or error.\n-1-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Two\nIn preparing the financial statements, management is required to evaluate whether there are conditions or\nevents, considered in the aggregate, that raise substantial doubt about the District's ability to continue as a\ngoing concern for twelve months beyond the financial statement date, including any currently known\ninformation that may raise substantial doubt shortly thereafter.\nAuditors' Responsibilities for the Audit of the Financial Statements\nOur objectives are to obtain reasonable assurance about whether the financial statements as a whole are free\nfrom material misstatement, whether due to fraud or error, and to issue an auditors' report that includes our\nopinion. Reasonable assurance is a high level of assurance but is not absolute assurance and therefore is not\na guarantee that an audit conducted in accordance with generally accepted auditing standards and\nGovernment Auditing Standards will always detect a material misstatement when it exists. The risk of not\ndetecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may\ninvolve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\nMisstatements are considered material if there is a substantial likelihood that, individually or in the aggregate,\nthey would influence the judgment made by a reasonable user based on the financial statements.\nIn performing an audit in accordance with generally accepted auditing standards and Government Auditing\nStandards, we:\n• Exercise professional judgment and maintain professional skepticism throughout the audit.\n• Identify and assess the risks of material misstatement of the financial statements, whether due to fraud\nor error, and design and perform audit procedures responsive to those risks. Such procedures include\nexamining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.\n• Obtain an understanding of internal control relevant to the audit in order to design audit procedures that\nare appropriate in the circumstances, but not for the purpose of expressing an opinion on the\neffectiveness of the District's internal control. Accordingly, no such opinion is expressed.\n• Evaluate the appropriateness of accounting policies used and the reasonableness of significant\naccounting estimates made by management, as well as evaluate the overall presentation of the\nfinancial statements.\n• Conclude whether, in our judgment, there are conditions or events, considered in the aggregate, that\nraise substantial doubt about the District's ability to continue as a going concern for a reasonable period\nof time.\nWe are required to communicate with those charged with governance regarding, among other matters, the\nplanned scope and timing of the audit, significant audit findings, and certain internal control-related matters that\nwe identified during the audit.\n-2-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Three\nEmphasis of Matter\nAs discussed in Note 1, the financial statements present only the financial information of Ward 3, 4 and 10\nHospital Service District of the Parish of Union and do not purport to, and do not, present fairly the financial\nposition of Union Parish Police Jury as of December 31, 2023 and 2022, the changes in its financial position,\nor its cash flows for the years then ended in accordance with accounting principles generally accepted in the\nUnited States of America. Our opinion is not modified with respect to this matter.\nRequired Supplementary lnformation\nAccounting principles generally accepted in the United States of America require that the management's\ndiscussion and analysis on pages \"i\" through \"vi\" be presented to supplement the basic financial statements.\nSuch information is the responsibility of management and, although not a part of the basic financial statements,\nis required by the Governmental Accounting Standards Board, who considers it to be an essential part of\nfinancial reporting for placing the basic financial statements in an appropriate operational, economic, or\nhistorical context. We have applied certain limited procedures to the required supplementary information in\naccordance with auditing standards generally accepted in the United States of America, which consisted of\ninquiries of management about the methods of preparing the information and comparing the information for\nconsistency with management's response to our inquiries, the basic financial statements, and other knowledge\nwe obtained during our audit of the basic financial statements. We do not express an opinion or provide any\nassurance on the information because the limited procedures do not provide us with sufficient evidence to\nexpress an opinion or provide any assurance.\nSupplementary lnformation\nOur audits were conducted for the purpose of forming an opinion on the financial statements as a whole. The\nsupplementary information listed in the table of contents and the schedule of expenditures of federal awards,\nas required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost\nPrinciples, and Audit Requirements for Federal Awards, are presented for purposes of additional analysis and\nare not a required part of the basic financial statements. Such information is the responsibility of management\nand was derived from and relates directly to the underlying accounting and other records used to prepare the\nbasic financial statements. The information has been subjected to the auditing procedures applied in the audit\nof the basic financial statements and certain additional procedures, including comparing and reconciling such\ninformation directly to the underlying accounting and other records used to prepare the basic financial\nstatements or to the basic financial statements themselves, and other additional procedures in accordance with\nauditing standards generally accepted in the United States of America. In our opinion, the supplementary\ninformation and the schedule of expenditures of federal awards are fairly stated, in all material respects, in\nrelation to the basic financial statements as a whole.\nOther Reporting Required by Government Auditing Standards\nIn accordance with Government Auditing Standards, we have also issued our report dated June 28, 2024, on\nour consideration of the District's internal control over financial reporting and on our tests of its compliance with\ncertain provisions of laws, regulations, contracts, and grant agreements and other matters.\n-3-\nBoard of Commissioners\nWard 3, 4 and 10 Hospital Service District\nOf the Parish of Union, State of Louisiana\nReeves Memorial Medical Center\nPage Four\nThe purpose of that report is solely to describe the scope of our testing of internal control over financial\nreporting and compliance and the results of that testing, and not to provide an opinion on the effectiveness of\nthe District's internal control over financial reporting or on compliance. That report is an integral part of an\naudit performed in accordance with Government Auditing Standards in considering the District's internal control\nover financial reporting and compliance.\nCertified Public Accountants\nAlexandria, Louisiana\nJune 28, 2024", "txt1": "MAXWELL\nCERTIFIED PUBLIC ACC0UNTANT,Lic\n537 Highway 2 l Sterlington, LA 71280\nINDEPENDENT ACCOUNTANT'S REVIEW REPORT\nBoard of Commissioners\nWard Five Fire Protection District of Union Parish\nDownsville, Louisiana\nI have reviewed the accompanying financial statements of the governmental activities and each major fund of\nWard Five Fire Protection District of Union Parish (the District), a component unit of the Union Parish Police\nJury, as of and for the year ended December 31, 2022, and the related notes to the financial statements, which\ncollectively comprise the District's basic financial statements as listed in the table of contents. A review includes\nprimarily applying analytical procedures to management's financial data and making inquiries of management. A\nreview is substantially less in scope than an audit, the objective of which is the expression of an opinion regarding\nthe financial statements as a whole. Accordingly, I do not express such an opinion.\nManagement's Responsibility for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in accordance\nwith accounting principles generally accepted in the United States of America; this includes the design,\nimplementation, and maintenance of intemaI control relevant to the preparation and fair presentation of financial\nstatements that are free from material misstatement whether due to fraud or error.\nAccountant's Responsibility\nMy responsibility is to conduct the review engagement in accordance with Statements on Standards for\nAccounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA,\nand the standards applicable to review engagements contained in Government Auditing Standards, issued by the\nUnited States Comptroller General. Those standards require me to perform procedures to obtain limited assurance\nas a basis for reporting whether I am aware of any material modifications that should be made to the fmancial\nstatements for them to be in accordance with accounting principles generally accepted in the United States of\nArnerica. I believe that the results of my procedures provide a reasonable basis for my conclusion.\nI am required to be independent of the Ward Five Fire Protection District of Union Parish, and to meet my other\nethical responsibilities, in accordance with the relevant ethical requirements related to my review.\nAccountant's Conclusion\nBased on my review, I am not aware of any material modifications that should be made to the accompanying\nfinancial statements in order for them to be in accordance with accounting principles generaIly accepted in the\nUnited States of America.\nMailing Address\nP.D. Box 1327\nSterlington, LA 71280\nphone 318.598.8011\nfax 318 598.8032\nemail accountingnmaxwellcpas.com\nBoard of Commissioners\nWard Five Fire Protection District of Union Parish\nDownsville, Louisiana\nRequired Supplementary Information\nAccounting principles generally accepted in the United States of America require that the management's\ndiscussion and analysis and budgetary comparison schedule on pages 3 through 5 and page 18, be presented to\nsupplement the basic financial statements. Such information, although not a required part of the basic financial\nstatements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part\nof the financial reporting for placing the basic financial statements in an appropriate operational, economic, or\nhistorical context. Such information is the responsibility of management. I have not audited or reviewed such\nrequired supplementary information and, accordingly, I do not express an opinion, a conclusion, nor provide any\nassurance on it.\nOther Information\nThe accompanying schedule of compensation, benefits and other payments to agency head and commissioners on\npage 20 is presented for purposes of additional analysis and is not a required part of the basic financial statements.\nThe information is the representation of management. I have reviewed the information and, based on my review,\nI am not aware of any material modifications that should be made to the information in order for it to be in\naccordance with accounting principles generally accepted in the United States of America. I have not audited the\nsupplementary information and, accordingly, do not express an opinion on such information.\nIn accordance with the Louisiana Governmental Audit Guide and the provisions of state law, I have issued a\nreport dated July 1, 2024, on the results of our agreed-upon procedures.\nrn ao....$411 C. PA\nSterlington, Louisiana\nJuly 1, 2024\n", "txt2": "KOLDER, SLAVEN & COMPANY, LLC\nCERTIFIED PUBLIC ACCOUNTANTS\nC. Burton Kolder, CPA*\nBrad E. Kolder, CPA.JD*\nGerald A. TMbodeaux, Jr., CPA*\nRobert S. Carter, CPA*\nArthur R.Mlxon, CPA*\nStephen J. Anderson, CPA*\nChristine C. Doucet, CPA\nWanda F. Arcement, CPA\nBryan K. Joubert, CPA\nMatthew E. Margaglio, CPA\nCasey L. Ardoin, CPA, CFE\nVidor R. Slavei, CPA* - retired 2020\n* A Protassional Accounting Corporation\n183 S. Beadle Rd. 11929 Brlckscme Ave.\nLafayette, LA 70508 Baton Rouge, LA 70816\nPhone (337) 232-4141 Phone (225) 293-8300\n1428 Metro Dr.\nAlexandria, LA 71X1\nRione (318) 442-4421\n200 & Main St\nAbbeville, LA 70510\nPhone (X7) 893-7944\n434 E. Main St.\nVilePlaHe, LA 70586\nPhone (X7) X3-2792\n4XE. Mam St.\nNew Iberia, LA 70560\nPhone (X7) 367-9204\n1X1 David Dr.\nMorgan City, LA 70380\nPhone (985) 384-20X\nX2 W. Sbdh Ave.\nOberiin, LA 70655\nPhone (X7) 639-4737\nINDEPENDENT AUDITOR'S REPORT VWVW.KCSFK)PAS.COM\nTo the Lafayette City-Parish\nCouncil of Lafayette, Louisiana\nReport on the Financial Statements\nWe have audited the accompanying financial statements of the governmental activities, the business-type\nactivities, the aggregate discretely presented component units, each major fund, and the aggregate remaining fund\ninformation of Lafayette City-Parish Consolidated Government (the Government), as of and for the year ended\nOctober 31, 2020, and the related notes to the financial statements, which collectively comprise the Government's\nbasic financial statements, as listed in die table of contents.\nManagement's Responsibility for the Financial Statements\nManagement is responsible for the preparation and fair presentation of these financial statements in\naccordance with accounting principles generally accepted in the United States of America; this includes the\ndesign, implementation, and maintenance of internal control relevant to the preparation and fair presentation of\nfinancial statements that are free from material misstatement, whether due to fraud or error.\nAuditor's Responsibility\nOur responsibility is to express opinions on these financial statements based on our audit. We did not\naudit the financial statements of Cajundome Commission, City Court of Lafayette, Lafayette Regional Airport,\nLafayette Parish Waterworks District North, Lafayette Parish Waterworks District South, Lafayette Parish Bayou\nVermilion District, and Lafayette Parish Communication District, component units, which represent 90.62% and\n96.12%, respectively, of the assets and program and general revenues of the aggregate discretely presented\ncomponent units. Those financial statements were audited by other auditors whose reports thereon have been\nfurnished to us, and our opinion, insofar as it relates to the amounts included for Cajundome Commission, City\nCourt of Lafayette, Lafayette Regional Airport, Lafayette Parish Waterworks District North, Lafayette Parish\nWaterworks South, Lafayette Parish Bayou Vermilion District, and Lafayette Parish Communication District is\nbased solely on the reports of other auditors. We conducted our audit in accordance with auditing standards\ngenerally accepted in the United States of America and the standards applicable to financial audits contained in\nGovernment Auditing Standards^ issued by the Comptroller Ckneral of the United States. Those standards require\nthat we plan and perform the audit to obtain reasonable assurance about whether the financial statements are free\nof material misstatement.\nMember of\nAMERICAN INSTITUTE OF\nCERTIFIED PUBLIC ACCOUNTANTS\nMember of\nSOCIETY OF LOUISIANA\nCERTIFIED PUBLIC ACCOUNTANTS\nAn audit involves performing procedures to obtain audit evidence about the amoimts and disclosures in\nthe financial statements. The procedures selected depend on the auditor's judgment, including the assessment of\nthe risks of material misstatement of the financial statements, whether due to fraud or error. In making those risk\nassessments, the auditor considers internal control relevant to the entity's preparation and fair presentation of the\nfinancial statements in order to design audit procedures diat are appropriate in the circumstences, but not for the\npurpose of expressing an opinion on the effectiveness of the entity's internal control. Accordingly, we express no\nsuch opinion. An audit also includes evaluating the appropriateness of accounting policies used and the\nreasonableness of significant accoimting estimates made by management, as well as evaluating the overall\npresentation of the financial statements.\nWe believe that the audit evidence we have obtained and the audit evidence obtained by other auditors is\nsufficient and appropriate to provide a basis for our audit opinions.\nOpinions\nIn our opinion, based on our audit and the reports of other auditors, the financial statements referred to\nabove present fairly, in all material respects, die respective financial position of the governmental activities, the\nbusiness-type activities, the aggregate discretely presented component units, each major fund, and die aggregate\nremaining hind information of the Government, as of October 31, 2020, and the respective changes in financial\nposition and, where applicable, cash flows thereof for the year then ended in accordance with accounting\nprinciples generally accepted in die United States of America.\nOther Matters\nRequired Supplementary Information\nAccounting principles generally accepted in the United States of America require that the Management's\nDiscussion and Analysis, budgetary comparison schedule, schedule of changes in total OPEB liability and related\nratios, schedule of employer's share of net pension liability, and schedule of employer contributions on pages 4\nthrough 15 and 101 through 104, be presented to supplement the basic financial statements. Such information,\nalthough not a part of die basic financial statements, is required by the Governmental Accounting Stendards\nBoard, who considers it to be an essential part of financial reporting for placing the basic financial statements in\nan appropriate operational, economic, or historical context. We have applied certain limited procedures to the\nrequired supplement^ information in accordance with auditing standards generally accepted in the United States\nof America, which consisted of inquiries of management about the methods of preparing the information and\ncomparing the information for consistency with management's responses to our inquiries, the basic financial\nstatements, and other knowledge we obtained during our audit of the basic financial statements. We do not\nexpress an opinion or provide any assurance on the information because the limited procedures do not provide us\nwith sufficient evidence to express an opinion or provide any assurance.\nOther Supplementary Information\nOur audit was conducted for the purpose of forming opinions on the financial statements that collectively\ncomprise the Government's basic financial statements. The introductory, other supplementary information, and\nstatistical section are presented for purposes of additional analysis and are not a required part of the financial\nstatements. The schedule of expenditures of federal awards is presented for purposes of additional analysis as\nrequired by Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements,\nCost Principles, and Audit Requirements for Federal Awards^ and is also not a required part of the basic financial\nstatements.\nThe governmental funds, nonmajor enterprise funds, internal service funds, fiduciary funds, nonmajor\ncomponent unit combining statements. Utility System Fund statement, and the schedule of expenditures of federal\nawards are the responsibility of management and were derived from and relate directly to the underlying\naccounting and other records used to prepare the financial statements. Such information has been subjected to the\nauditing procedures applied by us and odier auditors in the audit of the financial statements and certain additional\nprocedures, including comparing and reconciling such information directly to the underlying accounting records\nused to prepare the basic fmancial statements or to the basic financial statements themselves, and other additional\nprocedures in accordance with auditing standards generally accepted in the United Stetes of America. In our\nopinion and the opinion of other auditors, the governmental funds, nonmajor enterprise funds, internal service\nfunds, fiduciary funds, nonmajor component unit combining statements. Utility System Fund statement, and the\nschedule of expenditures of federal awards are fairly stated in all material respects in relation to the basic financial\nstatements as a whole. The prior year comparative information on the governmental funds and nonmajor\nenterprise funds combining statements has been derived from the Government's 2019 financial statements, which\nwas subjected to the auditing procedures applied in the audit of the basic financial statements and, in our opinion,\nwas fairly presented in all material respects in relation to the financial statements as a whole.\nThe introductory section, budgetary comparison schedules, governmental fund schedules of revenues,\nexpenditures, and changes in fund balances - budget to actual, schedules of expenditures compared to capital\nbudget, and statistical section have not been subjected to the auditing procedures applied in the audit of the basic\nfinancial statements and, accordingly, we do not express an opinion or provide any assurance on them.\nOther Reporting Required by Government AudiUng Standards\nIn accordance with Government Auditing Standards, we have also issued our report dated April 19, 2021,\non our consideration of the Government's internal control over financial reporting and on our tests of its\ncompliance with certain provisions of laws, regulations, contracts, and grant agreements and other matters. The\npurpose of that report is solely to describe the scope of our testing of internal control over financial reporting and\ncompliance and the results of that testing, and not to provide an opinion on the effectiveness of the Government's\ninternal control over financial reporting or on compliance. That report is an integral part of an audit performed in\naccordance with Government Auditing Standards in considering the Government's internal control over financial\nreporting and compliance.\nKolder, Slaven & Company, LLC\nCertified Public Accountants\nLafayette, Louisiana\nApril 19, 2021\n", "output": ""}