PROVENCAL, LA. — The Village of Provencal ended the 2024-25 fiscal year with a small improvement in its General Fund position while its water, sewer and gas utility system continued to lose ground financially, according to the village’s annual financial report.
The report, reviewed by the Natchitoches accounting firm Thomas, Cunningham, Broadway & Todtenbier, covers the year ended June 30, 2025.
The village’s governmental activities — its General Fund — ended the year with a net position of $41,142, an increase of $2,146 from the prior fiscal year. Unrestricted cash on hand stood at $40,848, up from $38,703 the year before.
General Fund revenues reached $84,601 for the year, significantly outpacing the village’s original budget of $51,500 — a favorable variance of $33,101. The overrun was driven primarily by stronger-than-anticipated franchise fee collections, charges for services and fines and forfeitures revenue.
Expenditures told a different story. The village spent $80,393 against a budgeted $51,500 — exceeding the budget by $28,893, or roughly 56 percent. Louisiana law requires municipalities to amend their General Fund budgets when actual expenditures exceed budgeted amounts by more than 5 percent. The village did not do so.
The village’s independent accountants flagged the failure in a management letter issued Nov. 3, 2025. Mayor Daniel Gongre responded in writing, acknowledging the lapse and committing to institute procedures to amend the budget in future years when expenditures exceed the 5 percent threshold.
The utility fund, which provides water, sewer and gas services, posted a net loss of $86,302 for the year. Operating expenses for the utility system totaled $431,366 against revenues of $342,827 — a gap of $88,539 before a $2,063 transfer from the General Fund. The utility’s overall net position declined to $1,992,490 from $2,078,792 the year prior. The loss was an improvement over the prior fiscal year, when the utility fund’s net position fell by $141,760.
Depreciation of the utility infrastructure accounted for $96,206 of operating expenses, meaning the cash deficit from utility operations was considerably narrower. Cash received from utility customers totaled $323,037 for the year.
The village added a new capital asset during the year — a police vehicle acquired through a Louisiana Municipal Lease-Purchase Agreement for $56,590 at an interest rate of 6.15 percent, financed through Capital Government Corporation. The remaining balance on that obligation stood at $43,147 as of June 30, with payments scheduled through 2029.
Total village assets as of June 30 were $2,103,320, with total liabilities of $69,688, leaving a combined net position of $2,033,632.
Mayor Daniel Gongre drew no salary during the fiscal year, receiving $14,622 in reimbursements. The five-member Board of Aldermen received a combined $2,200 in compensation for the year.
The village had $138,783 in bank deposits as of June 30, 2025, all of which were fully covered by federal deposit insurance. No litigation was pending against the village at fiscal year’s end.
The report was submitted to the Louisiana Legislative Auditor ahead of the Dec. 31, 2025, filing deadline.
