Tangipahoa Parish Fire District No. 2 accepts clean 2024 audit, names Tangy Times official journal and approves standby letter of credit to satisfy insurer

The Tangipahoa Parish Fire Protection District No. 2 board on June 23 accepted a clean audit for fiscal 2024, approved its budgets and check register, designated the Tangy Times as the district’s official journal and adopted a resolution to apply for an irrevocable standby letter of credit with First Guaranty Bank to satisfy an insurer requirement.

Auditor’s report: Chris Johnson, the district’s auditor, told the board the firm issued an unmodified (clean) opinion on the 2024 financial statements. Johnson said audit procedures tested fixed assets, contracts and disbursements and found the records in good order. The auditor reported one condition: documentation supporting a $52,000 vehicle purchase did not include paperwork showing whether the purchase had been bid out. Johnson advised retaining procurement documentation with the administrator’s office.

Budget and check register: The board voted to approve the budgets and check register by roll call following a motion; roll-call responses recorded in the transcript showed affirmative votes without recorded opposition.

Official journal: The board approved a motion to designate the Tangy Times as the district’s official journal for legal advertising and notices. The motion passed 6–3 after roll call.

Standby letter of credit: The board adopted Resolution 25‑05 authorizing an application to First Guaranty Bank for an irrevocable standby letter of credit. According to the resolution presentation, the insurer required the district to provide a standby instrument to guarantee payment of up to $40,000 of any uninsured deductible if the district lacks ready funds to cover a claim. Administrator David Atkins and finance staff said the instrument is an insurer condition to secure a more favorable deductible structure. The resolution passed on a roll call vote with affirmative votes recorded.

What was decided and next steps: Board members directed staff to maintain procurement and audit documentation in Administrator David Atkins’s files in response to the auditor’s single finding. The finance staff and administrator will continue working with departments on capital-outlay prioritization and insurance budgeting. The audit acceptance, budget approval and the letter‑of‑credit resolution were recorded in the minutes for the meeting.