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CITY OF SULPHUR, LOUISIANA

SCHEDULE OF PRIOR YEAR MANAGEMENTCOMMENTS AND SUGGESTIONS June 30, 2006

Segregation of Duties

Condition:

Because of the limited number of accounting personnel, it is not feasible to maintain a complete segregation of duties to achieve effective internal control.

Current Status:

Condition resolved.

06-1

Capita! Assets

Condition:

Management has inadequately monitored the activities in the capital projects funds resulting in construction projects remaining in progress after they have been placed in service.

Current Status:

Although the City made improvementsin the monitoring of capital asset, the condition still exists. See finding 07-1.

06-2

06-03 Accumulated Depreciation on Capital Assets

Condition:

Management does not have a complete and accurate detail that supports the recorded accumulated depreciation for capital assets of the City's governmental activities and business-type activities.

Current Status:

Condition resolved.

06-4

Review Process Condition:

The City does not have a formal review process for payroll and related tax reports.

Current Status:

Condition resolved.

06-5

June 30,2006 Financial Statement not Timely Filed

Condition:

The June 30, 2006 financial statements were not filed with the

Legislative Auditor'soffice by January 31, 2007.

Current Status:

Conditionresolved.

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