Calcasieu Parish budget committee receives 2024 comprehensive financial report; auditors issue clean opinion

The Calcasieu Parish Police Jury Budget Committee voted to receive the parish—9s Annual Comprehensive Financial Report for the year ending Dec. 31, 2024, after a presentation by finance staff.

"The independent auditors have issued an unmodified opinion," Kyle Judice, assistant director for the division of finance for the Calcasieu Parish Police Jury, told the committee, adding that the auditors found the parish "complied in all material respects with compliance requirements that could have a direct and material effect on each of our major federal programs."

The division of finance presented the ACFR (more than 350 pages, as described in the presentation) and highlighted multiyear trends. Officials said governmental revenues and expenditures declined from 2022 to 2024 as disaster-recovery work waned; Judice cited a large 2023 drainage-lateral project of about $37 million and noted $28 million in bond proceeds that will be spent over the next two years on major capital projects. He reported an ending governmental fund balance of approximately $578,000,000, most of which is restricted in purpose.

Judice also described changes in business-type activities (water and sewer funds), saying these increased as the parish assumed certain waterworks operations and because of ARPA reimbursements tied to waterworks projects. He reported federal-award totals of about $165,000,000 in 2022, $87,000,000 in 2023 and roughly $62,000,000 in 2024, reflecting the winding down of disaster-related awards.

On internal controls and compliance, Judice said the primary government had no findings for the year. There were three findings for component units (sometimes described as special service districts): two repeat findings for lack of segregation of duties in very small offices and one noncompliance finding for Water Works District No. 10 of Ward 7, which filed sales-tax returns but did not always file them timely; the district told the committee it would file timely going forward.

The presentation noted the 2023 report received the Government Finance Officers Association certificate of achievement for excellence in financial reporting; presenters said the 2024 report also appears deserving of the award but did not specify the exact consecutive-year count. The auditors named in the presentation were McElroy, Quirkin Birch of Lake Charles (as stated by staff).

After the presentation, the chair asked for a motion to receive the report; members moved and seconded, and the chair announced the motion carried by voice vote. Kyle Judice closed by thanking staff and offering to answer questions.

The committee did not enact policy changes as part of the presentation; it voted only to receive the ACFR.