SchextuleofFindingsandQnestionedCosts

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2 D1STRICTATORNEYOFTHE ParishesofConcordiandCatahoula,Louisiana Conlels,December31,198 FIFTHJUDICIALDISTRICT CONTENTS(CONTD.) IndependentAuditor'sReportsRequiredby GovernmentAuditingStandards: IndependentAuditor'sReportonComplianceandInternal SchextuleofFindingsandQnestionedCosts ControlOverFinancialReporling StnumaryScheduleofPriorAuditFindings SchedulePageNo

3 CKR~IVIRDpUBLOCACO~N~AN1 IndependentAuditor'sReport NSTtTUTEOFC~RTIr~ED PUBLICACOUNTANTS MEMBI~RAMERICAN DISTRICTATORNEYOFTHE ParishesofCatahouland SEVENTHJUDICIALDISTRICT SOCIETYOFLOUISIANA CERTIFIEDPUBLIC PRACTICELIMITEDTO ACOUNTANTS IhaveauditedthegeneralpurposefinancialstatementsoftheDistrictAtorneyofthe Concordia,Louisiana SeventhJudicialDistrict,acomponentunitoftheConcordiaParishPoliceJory,asof ANDFINANCIALREPORTING ACOUNTING,AUDITING GOVERNMENTAL December31,198,andforeachofthetwoyearsthenended,aslistedinthetableof contents.thesegeneralpurposefinancialstatementsaretheresponsibilityofthe DistrictAtorneyoftheSeventhJudicialDistrict'smanagement.Myresponsibilityis toexpresanopiniononthesegeneralpurposefinancialstatementsbasedonmyaudit. Iconductedmyauditinacordancewithgeneralyaceptedauditingslandardsand GovermnentAuditingStandards,isuedbytheComptrolerGeneraloftheUnited Slates.ThosestandardsrequirethatIplanandperformtheauditobtainreasonable asuranceaboutwhetherthegeneralpurposefinancialstatementsarefreofmaterial mistatement.anauditincludesexamining,onatestbasis,evidencesuportingthe amountsandisclosuresinthegeneralpurposefinancialstatements.anauditalso includesasesingtheacountingprinciplesusedandsignificantestimalesmadeby nranagement,aswelasevaluatingtheoveralgeneralpurposefinancialstatement presentation.ibelievethatmyauditprovidesareasonablebasisformyopinion, 16PROFESIONALDRIVE Inmyopinion,thegeneralpurposefinancialstatementsreferedtoabovepresent PHONE LOUISIANA71291 WESTMONROE, fairly,inalmaterialrespects,thefinancialpositionofthedistrictatorneyofthe SeventhJudicialDistrictasofDecember31,198,andtheresultsofitsoperationsfor eachofthetwoyearsthenendedinconformitywithgeneralyaceptedacounting "rolfrelouisiana FAX3t I.e0.541~s020 principles.

4 DISTRICTA'FI'ORNEYOFTHE ParishesofCatahonland SEVENTHJUDICIALDISTRICT IndependentAuditor'sReport, Concordia,Louisiana December31,198 Myauditwasmadeforthepurposeoforminganopiniononthegeneralpurposefinancialstatements takenasawhole.thesuplementalinformationschedulelistedinthetableofcontentsispresentedfor thepurposeofaditionalanalysisandisnotarequiredpanofthegeneralpurposefinancialstatements ofthedistrictatorneyo1"theseventh3udicialdistrict.suchinformationhasbensubjectedtothe auditingproceduresapliedintheauditofthegeneralpurposefinancialstatementsand,inayopinion, awhole. isfairlypresentedinalmaterialrespectsinrelationtothegeneralpurposefinancialstatementstakenas InacordancewithGovernmentAuditingStandards,IhavealsoisuedareportdatedJune25,19on lhedistrictatorney'scompliancewithlaws,regulations,contracts,audgrants;andmyconsiderationof thedislrietatorney'sinternalcontrol. WestMonroe,Louisiana June25,19

5 GENERALPURPOSEFINANCIALSTATEMENTS (OVERVIEW)

6 ASETS CashReceivables l)uefromgeneralfired Equipnaentandfurniture AmotmIlobeprovidedfor retirementofiong-terna obligations DISTRICTATI'ORNEYOFTHE SEVENTHJUDICIALDISTRICT ParishesofCatahotdand Concordia,Louisiana ALFUNDTYPESANDACOUNTGROUPS CombinedBalanceShet,December31,198 GOVERNMENTAL.FUNDTYPE İV-D SPECIAL GENERALREVENUE FUNDFUND $2, $8,348 13,4568 SlalemenlA FIDUCIARY FUNDTYPE- SPECIAL.ACOUNTGROUPS. ASET FORFEITUREGENERALGENERAl.TOTAḷ AGENCYFIXEDLONG-TERM(MEMORANDUM FUNDASETSOBLIGATIONSONLY $24, $148,096 $34,969 35,628 1, $24~461 24~46! TOTALASETS $24397$21,872$25,534$148,096$24,461$24,360 1,1ABILITIESAND FUNDEQUITY Liabilities: Acountspayable Payroldeductionspayable l)ue1o: Worthleschekfired IV-D Capitaleasepayable Depositsdueothers TotalLiabilities FundEquity: lnveslnleniil generalfixedasets Fundbalanceunreserved-undesignated TotalFundFxluily $10, ,1386g 2,147 17,457 6,940,6,940 $497 $ ,547 17,325 17, NONE NONE $148,096 $24, ,096 NONE TOTALIABILITIES ANDFUNDEQUITY$24,397$21r872$25,534$148,096$24,461 Theacompanyingnotesareanintegralpartofthefinancialstatements -6- $1, , A61 27, ~265._ 172~361_ $24,360

7 DISTRICTA'Iq'ORNEYOFTHE SEVENTHJUDICIALDISTRICT SlatemculB GOVERNMENTALFUNDTYPE- ParishesofCatahouland GENERALFUNDANDSPECIALREVENUEFUND Concordia,Louisiana CombinedStatementofRevenues,Expenditures andchangesinfundbalances-budget FortheYearEndedDecember31,198 (GAPBasis)andActual GENERALFUND REVENUES BUDGETACTUAL VARIANCE.IV12'SPECIALREVENUEFUND. NFAVORABLE BUDGETACTUALFAVORABLE Intergovernmentalreventles: (UNFAVORABI,E) VARIANCE Comisionsonfinesandforfeiture Federalgrants Stategrants $140,8081,174 $47,905 Fes,charges,andconunisionsforservices75,068,134 25,0 Otherevenues EXPENDITURES Totalrevenues 20,8~_._28~28 5~06~075 ($59,626) $141,0o (6,86) $141, $157 1~ (2o) 203 Generalgovermnenl-judicial: Ctlrenl: Personalservicesandrelatedbenefits Operatingservices Intcrgovernmental Materialsandsuplies 135,0 Debtservice Travelandothercharges 56,80 24,0 7,0 125,082 30,876 Capitalontlay 25,0 17,12 28,029 1,359 25,924 (10,12) 9,918 67,924 Totalexpenditures 247,8.(0. 235,934 14,89 12,641 16,71 156,924 8~587 (14,89) (3,029) 5,04,150 17,618 4,196,o 3,48 (847)80462 (8,587) EXCES(Deficiency)OFREVENUES 1.86 OTIERFINANCINGSOURCE(Use) Operatingtransfersin OVEREXPENDITURES (27,0.)(7,646) ,742 (4,742) Operatingtrausfersout EXCESOFREVENUESANDOTHER Tolalotherfinancingsource(use) 49,042,10 (2,0_)_(20,80).(1,2o) 27,021,30 (6,90) (5,70) (26,60) 54, (26,60) (12,950) 13,650 FUNDBALANCES(Deficit)AT SOURCEOVEREXPENDITURES ANDOTIERUSE NONE13,654 13,654 NONE 2,53 2,53 FUNDBALANCES BEGININGOFYEAR ATENDOFYEAR NONE (6,714) (6,714) NONE NONE$6,940 $6,940NONE$17, Theacompanyingnotesareanintegralpartofthefinancialstatements

8 DISTRICTAITORNEYOFTHE SEVENTHJUDICIALDISTRICT SlalcmenlC GOVERNMENTALFUNDTYPE- ParishesofCatahouland GENERALFUNDANDSPECIALREVENUEFUNI)S Concordia,Louisiana CombinedStatementofRevenues,Expenditures andchangesinfundbalances-budget FortheYearEndedDecember31,197 (GAPBasis)andActual BUDGETACTUALFAVORABLE GENERALFUND.VARIANCE IV-DSPECIALREVENUEFUND. FAVORABLE VARIANCE REVENUES ACTUAL(UNFAVORAI~.LE) nlcrgovernlnentalrevenes: Comisionsonfinesandforfeitures Federalgrants Fes,charges,andcomisionsforservices5,5049,764 Stategrants $70,067,719 $24,784 $24,784 Otherevenues 27,50.3~43 (24,067) (2,281) $170,214 Totalrevenues 153~0.145,70 (5,736) 36.0 $9,364 36,207 ($70,850) EXPENDITURES (7,30) ~(69,858) Generalgovermnant-judicial: Cu/'/'elI: Personalservicesandrelatedbenefits Oi)cratingservices ]i]lefgoverninenia] Materialsandsuplies 80,90 I)cbtservice Travelandothercharges 49,10 15,50 5,0 80,434 2,86 Capilaloutlay 20,0 12, ,673 26,234 Totalexpenditures 21,171 21,71 (7,416) 209, ,671.42~ ~34 12,98 (12,78) 9,827 24,050 (21~25) (1,71) 6,0 42, ,8 2,269 67, ,162 3, (6,673) , EXCES(I)cficiency)OFREVENUES (138) OT IERFINANCINGSOURCES(Use) OVEREXPENDITURES (38,671)~(52,64) (13,973)(40,407)(23,862) Operatingtransfersin Operatinglransfersout Increaseincapitalease 42,0 EXCES(Deficiency)OFREVENUES ANDOTIERSOURCESOVER Totalotherfinancingsources(use) (24,50) 27~171 4,671 (24,0) 41,50 27~ NONE (50)49,40746, (9,0)(21,70) (1230) (3,107) 05,807) FUNDBALANCESAT EXPENDITURESANDOTHERUSE NONE(7,973) (7,973)NONE FUNDBALANCES(Deficil) BEGININGOFYEAR ATENDOFYEAR NONE1,259 NONE 1,259NONE Theacompanyingnotesareanintegralpartofthefinancialstatements.($6,714)_ ($6,714) NONE.$14, ,792-8-

9 DISTRICTATORNEYOFTHE SEVENTHJUDICIALDISTRICT ParishesofCalahouland Concordia,Louisiana AsofandforthelwoyearsendedDecember31,198 NotestotheFinancialStatements SUMARYOFSIGNIFICANTACOUNTINGPOLICIES haschargeofeverycriminalprosecutionbythestateinhisdistrict,istherepresentativeofthestatebefore AsprovidedbyArticleV,Section26oftheLouisianaConstitutionof1974,thedistrictatorney thegrandjuryinhisdistrict,andisthelegaladvisortothegrandjury.heperformsotherduliesas providedbylaw.thedistrictatorneyiselectedbythequalifiedelectorsofthejudicialdistrictforaterm ofsixyears.thejudicialdistrictencompasestheparishesofcatahoulandcoucordia,louisiaua. A.REPORTINGENTITY ConcordiaParishPoliceJuriesareconsideredseparatefinancialreportingentities.The Asgoverningauthoritiesoftheparishes,foreportingpurposes,theCatahouland financialreportingentityconsistsof(a)theprimarygovernment(thepolicejury),(b) organizationsforwhichtheprimarygovernmentisfinancialyacountable,and(c)other organizationsforwhichthenatureandsignificanceoftheirelationshipwiththeprimary governmentaresuchthatexclusionwouldcausethereportingentity'sfinancialstatements tobemisleadingorincomplete. crileriafordeterminingwhichcomponentunitshouldbeconsideredpartofthecatahoula GovernmentalAcountingStandardsBoard(GASB)StatementNo.14establishcxl andconcordiaparishpolicejuriesforfinancialreportingpurposes.thebasicriterion forincludingapotentialcomponej~tunitwithinthereportingentitiesisfinancial acountability.thegasbhasetforthcriteriatobeconsideredindetenuiningfinancial acotmtability.thiscriteriaincludes: Apointingavotingmajorityofanorganization'sgoverningbody and atheabilityofthepolicejurytoimposeitswilon thatorganizationand/or Thepotentialfortheorganizationtoprovidespecific financialbenefitstorimposespecificfinancial burdensonthepolicejury.

10 DISTRICTATORNEYOFTHE ParishesofCatahouland SEVENTHJUDICIALDISTRICT NolestotileFinancialStatements(Continued) Concordia,Louisiana 2Organizationsforwhichthepolicejurydoesnotapointavoting majoritybntarefiscalydependentonthepolicejury. Organizationsforwhichthereportingentityfinancialstatements wouldbemisleadingifdataoftheorganizationisnotincluded becauseofthenatureorsignificanceoftherelationship. courthouseinwhichthedistrictatonmy'soficeislocated,thedistrictatorneywas delerminedtobeacomponentunitoftheconcordiaparishpolicejury,thefinancial BecausetheConcordiaParishPoliceJurymaintainsandoperatestheparish reportingentity.theacompanyingfinancialstatementspresentinformationonlyonthe fimdsmaintainedbythedistrictatorneyandonotpresentinformationonthepolicejury, thegeneralgovernmentservicesprovidedbythatgovernmentalunit,ortheother govenentalunitsthatcomprisethefinancialreportingentity. B.~'X3NDACO~NT~G positionandtheresultsofitsoperations.fundacountingisdesiguedtodemonstratelegal Thedistrictatonmyusesfimdsandacountgroupstoreportonitsfinancial complianceandtoaidfinancialnmnagementbysegregatingtransactionsrelatedtocertain govenunentfunctionsoractivities. comprisesitsasets,liabilities,fundequity,revenues,andexpenditures.anaconl group,ontheotherhand,isafinancialreportingdevicedesignedtoprovideacountability Afundisaseparateacountingentitywithaself-balancingsetofacountsthat forcertainasetsandliabilities(generalfixedasetsandgeneralong-termdebt)thatare notrecordedinthe"funds"becansetheydonotdirectlyafectnetexpendableavailable financialresources.theyareconcernedonlywiththenmasnrementofinancialposition, notwiththemeasurenmnlofresultsofoperations. Eachcategory,intuna,isdividedintoseparate"fundtypes".Governmentalfimdsare Fundsareclasifiedintothrecategories;govenental,proprietary,andfiduciary. usedt(3ace(3untforag~3vernment'sgeneralactivities,wl~erethef(3ca~sofateaxtionis~3tx theprovidingofservicestothepublicasoposedtoproprietaryfundswherethefocusof atlentionisonrecoveringthecostofprovidingservicestothepublicorotheragencies hroughservicechargesoruserfes.fiduciaryfimdsareusedtoacountforasetsheld forolhers.thedistrictatorney'scurentoperationsrequiretheuseofgovernmentaland fiduciaryfunds,andaredescribedasfolows: - 10-

11 DISTRICTATORNEYOFTHE ParishesofCatahouland SEVENTHJUDICIALDISTRICT NotestotheFinancialStatements(Continued) Concordia,Louisiana Governmental~tlds- GeneralFund(District Atorney'sExpense) RevisedStatute15:571.1,whichprovidesthatwelvepercentofthefines TheGeneralFundwasestablishedincompliancewithLouisiana colectedandbondsforfeitedbetransmitedtothedistrictatorneytodefray thenecesaryexpendituresofhisofice. SpecialRevenueFunds specificrevenuesourcesuchasfederalandstategrants,audfesfor Specialrevenuefundsareusedtoacountfortileprocedsof services.thoserevenuesarelegalyrestricted,eitherbygrantagrement orstatelaw,toexpendituresforspecifiedpurposesuchasfamilyandchild suportprograms,andspecificexpensesofthedistrictatorney'sofice. FiduciaryFundType-AgencyFunds bonds,taxes,fes,etcetera.disbursementsfromthefundsaremadeto variousparishagencies,litigantsinsuits,etcetera,inthemaner Theagencyfimdsareusedasdepositoriesforcivilsuits,cash prescribedbylaw.theagencyfundsarecustodialinature(asetsequal liabilities)andonotinvolvemeasurementofresultsofoperations. C.GENERALFIXEDASETS ANDLONG-TERMDEBT capitalacquisitionsarereflectedasexpenditures(capitaloutlay)inthegovenentalfimds andtherelatedasetsarereportedinthegeneralfixedasetsacountgroup.alfixed Generalfixedasetsarenotcapitalizedinthefundsusedtoacquirethem.Instead, asetsarevaluedatactualcosts.generalfixedasetsprovidedbythecatahoulaor ConcordiaParishPolice]uryarenotrecorded~l~thegeneralfixedasetsacoul~tgroup. Nodepreciationhasbenprovidedongeneralfixedasets.Generalong-termdebt,such ascapitaleases,arerecognizedasaliabilityofagovernmentalfundonlywhendue.

12 DISTRICTATORNEYOFTHE ParishesofCatahouland SEVENTHJUDICIALDISTRICT Notesto1oFinancialStatements(CoJ]til]ued) Concordia,Louisiana D.BASISOFACOUNTING measuren~entfocus.algoverumentalfundsareacountedforusingacurentfinancial Thefinancialandreportingtreatmentapliedtoafundisdeterminedbyits resonrcesmeasurementfoct~s.withthismeasurementfocus,onlycurentasetsand curentliabilitiesgeneralyareincludedonthebalanceshet.operatingstatementsfor thesefimdspresentincreases(i.e.,revenuesandotherfinancingsources)andecreases (i.e.,expendituresandotherfinancinguses)inetcurentasets. firedtypes.underthemodifiedaecrualbasisofaceounting,revenuesarerecognizexlwhen Themodifiedacrualbasisofacountingisusedforeportingalgoverumental susceptibletoacenla!(i.e.,whentheybecomebothmeasurableandavailable). "Measurable"meanstheamountofthetransactioncanbedeterminedand"available" meanscolectiblewithinthecurentperiodorsonenoughthereaftertobeusedtopay liabilitiesofthecurentperiod.thedistrictatorneynsesthefolowingpracticesin recognizingandreportingrevenuesandexpenditures: Revenues theyarecolectedbytheparishtaxcolectors. Comisionsonfinesandbondforfeituresarerecordexlintheyear Grantsarerecordedwhenthedistrictatorneyisentitledtothe interestisearnedandcreditedtotheacount. Interestincomeondemandepositsisrecordedmonthlywhenthe Substantialyalotherevenuesarerecordedwhenreceived forfeitures,andgrantshavebentreatedasusceptibletoacrual. Basedontheabovecriteria,comisionsonfinesandbond Expenditures basisofacountingwhentherelatedfiredliabilityisincured. Expendituresaregeneralyrecognizedunderthemodifiedaecrua -12+

13 DISTRICTATORNEYOFTHE ParishesofCatahouland SEVENTHJUDICIALDISTRICT NotestotheFinancialStatements(Continued) Concordia,Louisiana OtherFinancingSources(Uses) expectedtoberepaidareacountedforasotherfinancingsources(uses) Increaseincapitaleasesandtransfersbetwenrindswhicharenot andarerecognizedwhenthenderlyingeventsocnr. E.BUDGETPRACTICES ofacounting,ismadeavailableforpnblicinspectionatleastfiftendayspriortothe TheproposedbudgetfortheGeneralFund,preparedonthemodifiedacntalbasis beginingofeachfiscalyear.thebudgetisthenlegalyadoptedbytiledistrictatorney andamendeduringtheyear,asnecesary.thebudgetisestablishedandcontroledby thedistrictaltonmyatheobjectlevelofexpenditure.thedistrictatorneydoesnotutilize encumbranceacounting.apropriationslapseatyear-endandnmstbereapropriatedfor thefolowingyeartobexpended.alchangesinthebudgetmustbeaprovedbythe districtatorney. theyear.budgetedamountsincludedintheacompanyiugfinancialstatemeutincludethe Formalbudgetaryintegrationisemployedasanmnagementcoutroldeviceduring originaladoptedbudgetamountsandalsubsequentamendments. CASH organizedunderthelawsofthestateoflouisiana,thelawsofanyotherstateintheunion, orthelawsoftheunitedstates.thedistrictatorneymayinvestincertificatesandtime Underslatelaw,thedistrictatlomeymaydepositfndswithinafiscalagentbank depositsofstatebanksorganizedunderlouisianalawandnationalbankshavingprincipal oficesinlouisiana.atdecember31,198,thedistrictatorneyhasdemandeposits totaling$34,969. thesedeposits,ortheresultingbankbalances,mustbesecuredbyfederaldepositinsurance Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw, orthepledgeofsecuritiesownedbythefiscalagentbank.depositbalances(bank balances)atdecember31,198,total$5,82andarefnlysecuredbyfederaldeposit insnrane. 13

14 DISTRICTATORNEYOFTHE ParishesofCatahonland SEVENTHJUDICIALDISTRICT NotestotheFinancialStatements(Contined) Concordia,Louisiana G.VACATIONANDSICKLEAVE cumulativevacationleaveachyear,dependingontheirlengthofservice.eachemploye Employesoftiledistrictatorney'soficereceivefrom5to15daysofnon- isalowed10daysofsickleaveachcalendaryear.thereis1olimitontheamountof sickleavethatanemployecanacunmlate.however,atretirementortermination,tile employeforfeitsalunusedsickleave. CodificationSectionC60,isrecognizedasacurent-yearexpenditureintheGeneralFund Thecostofcurentleaveprivileges,computedinacordancewithGASB whentheleaveisactualytaken. H.RISKMANAGEMENT related1otorls;lheftof,damageto,andestnlctionofasets;erorsandomisions;and Thedistrictatorneyoftheseventhjudicialdistrictisexposedtovariousriskoflos injuriestoemployes.tohandlesuchriskoflos,theconcordiaparishpolicejury maintainscomercialinsurancepoliciescoveringthedistrictatorney'sfurnishings, automobile,andprofesionaliability.noclaimswerepaidonanyofthepoliciesduring thepasthreyearswhichexcededthepolicies'coverageamounts.therewere1o significantreductionsininsurancecoverageduringthetwoyearsendeddecember31, 198. I.TOTALCOLUMNSON TotalcohmsonthecombinedstatementsarecaptionedMemorandumOnly1o COMBINEDSTATEMENTS indicatelhatitispresentedonlytofacilitatefinancialanalysis(overview).datainthis cohmdoesnotpresentfinancialpositioninconformitywithgeneralyacepted acountingprinciples.neitherisuchdatacomparabletoaconsolidation.interfimd eliminationshavenotbenmadeintheagregationofthisdata. 2.RECEIVABLES ThefolowingisastumnaryofreceivablesatDecember31,

15 DISTRICTATORNEYOFTHE SEVENTHJUDICIALDISTRICT ParishesofCatahonland Concordia,Lonisiana Notes1otheFinancialStatements(Continued) Iltergovernlnenlalrevenues: Federal-DepartmentofHealhandHumanServices Bondfes Comisionsonfinesandforfeitures Other Total CItANGESINGENERALFIXEDASETS General Fund $3,621 5,865 3,914 8,72 Tola $13,456$17,07 5,865 3,914 8,72 $2,172$13,456$35,628 Astlnlnlaryofchangesinequipmentandfi,rnitureforthetwoyearsendedDecember31,198 Balance,January1,197 Aditions: YearendedDecember31,197 YearendedDecember31,198 Deletions: YearendedDecember31,197 YearendedDecember31,198 Balance,December31,198 $90,658 4,509 13,329 NONE (40) $148 _._, aditionsincludedonationsof$1,975forpartialreimbursementonthepurchaseofavehicle 4.PENSIONPLAN ThedistrictatorneyandasistantdistrictatorneysoftheSevenlhJudicialDistriclaremembers oftilelouisianadistrictatorneysretirementsystem.pensioncostsofthedistrictaton~cy'sofice rcporledintheacompanyingfnancialstatementsareforemployesparticipatinginthefederalsocial SecuritySystem.Alotheremployesofthedistrictatorney'soficearepaidbythetwogoverning authoritiestlatcompriselhedistrict,andasuch,theyaremembersoftheparochialretirementsyslem oflxmisiana.thedistrictatonley'soficedoesnotguaranteanyofthebenefitsgrantedbythesocial SecuritySystem. -15

16 DISTRICTATORNEYOFTHE ParishesofCatahouland SEVENTHJUDICIALDISTRICT NotestotleFinancialStatements(Continued) Concordia,Louisiana 5.LEASES acompanyingfinancialstatements.capitaleasesatdecember31,198,arecomprisedofthefolowing: Thedistrictatorney'soficerecordsitemsundercapitaleasesasanasetandanobligationinlhe Lease-purchaseagrementforfilepurchaseofa193JepGrandCheroke,enteredinto onaugust8,196,duein3monthlyinstalmentsof$376throughapril,19,with aninterestrateof8.5percentperanum. Lease-purchaseagrementfortilepurchaseofcomputerequipment,enteredinton November20,196,duein36monthlyinstalhnentsof$39throughDecember,19, wilhaninterestrateof8.05percentperanum. Lease-purchaseagrementforthepurchaseofa197FordExpedition,enteredinton April24,197,duein60monthlyinstalhnentsof$525throughMay,202,withan inleres!rateof6.0percentperanum. oftilenetminimumleasepayments,asofdecember31,198: Thefolowingisasumaryofutureminimumleasepayments,togetherwiththepresentvalue Year 19 2O0 Paynlenls $1, Totalminimumleasepayments Les-amountrepresentinginterest 26,67 6,304 2,101 Presentvalueofnetminimumleasepayments (2,216) CIANGESINGENERALONG-TERMOBLIGATIONS endexldecember31,198: Thefolowingisasumaryofchangesinlong-termobligationtransactionsforfiletwoyears -16-

17 D/STRICTATORNEYOFTHE ParishesofCatahouland SEVENTHJUDICIALDISTRICT NolestotheFinancialStalements(Continued) Concordia,Louisiana Long-termobligationsatJanuary1,197 Aditions: 197 $20,38 Deductions: , NONE Long-lenobligationsatDecember31, (10,265) $24,461 (12,783) CHANGESINUNSETLED AstnmnaryofchangesinunsetledepositsdoetothersfortiletwoyearsendedDecember31 I)EPOSITSDUETOTItERS 198,folows: Balance,January1,197 Aditions: $15,50 Reduclions: YearendedDecember31,197 YearendedDecember31, ,36 2,298 YearendedDecember31,197 Balance,December31,198 YearendedDecember31,198 (131,493) (20,189) 8.RESTATEMENTOF]~JNI)BALANCES havebenreslatedforcorectionofpayroliabilities.thefolowingreconcilesfundbalancesas TheDecember31,196fundbalanceoftheGeneralFundandTitleIV-DSpecialRevenueFund previouslyreportedtobeginingfundbalancesaspresentedonstatementc: -17

18 DISTRICTATORNEYOFTHE ParishesofCatahouland SEVENTHJUDICIALDISTRICT NotestotileFinancialStatements(Continued) Concordia,Louisiana FundBalancesaspreviouslyreporle6 Corectionofprioryearpayroliabilities General Revenue Fund$ IV-D Special Funds $1,682 Fundbalancesat3a~uary1,197,restated _$1,259 $14,054 2,372 9.LITIGATIONANDCLAIMS anyunasertexlclaims. AtDecember31~198,thedistrictatorneyisnotinvolvexlinanylitigation~norisheawareof 10.EXPENDITURESOFTHEDISTRICTATORNEY Theacompanyingfinancialstatementsdonotincludecertainexpendituresofthedislriclatloraey NOTINCLUDEDINTHEFINANCIALSTATEMENTS paidoutoftilefundsofthecriminalcourt,theparishpolicejuries,ordirectlybythestale. 1.YEAR20ISUE Tileyear20isueistheresultofshortcomingsinmanyelectronicdataprocesingsystemsand (Unaudited) otherelectronicequipmenthatmayadverselyafecthegovermnent'soperationsasearlyasfiscalyear 19.TheDistrictAtorneyoftheSeventhJudicialDistricthascompletedaninventoryofconlpuler systemsthatmaybeafectedbytheyear20isueandflintarecriticaltoconductingoperationsofthe districtatorney'sofice.thedistrictatorneyhasidentifiedthefolowingsystemrequiring20 remediafion;afinancialreportingsystem.altestingandvalidationofthisystemhasbencompletexl. rcmediationefortswilnotbefulydeterminableuntiltheyear20andthereafter.managementcanot asurethaithedistrictatlorneyisorwilbeyear20ready,thathedistrictatonley'sremedialion BecauseoftheunprecedentednatureofileYear20isue,itsefectsandthesucesofrelatexl eforlswilbesucesfidinwholeorpart,orthatpartieswithwhomthedistrictatorneydoesbusines wilbeyear20ready. -18-

19 DISTRICTATORNEYOFTHE ParishesofCatahouland SEVENTHJUDICIALDISTRICT NolestolheFilancialStalements(Continued) Cotlcordia,Louisiana 12.FEDERALFINANCIALASISTANCE fexleralfit~ancialasistanceprograms: FortiletwoyearsendedDecember31,198,thedistrictatonleyparlicipaledit1tilefolowing PASTHROUGHGRANTORNAME/ FEDERALGRANTOR/ PROGRAMTITLE PASTItROUGH GRANTOR'SCFDA NUMBERNUMBER RECOGNIZED._ REVENUE UNITEDSTATESDEPARTMENT PasedthroughLouisianaDepartmentofSocial Services-ChildEnforcementTitleIV-D ItEALTI!ANDHUMANSERVICES UNITEDSTATESDEPARTMENTOFJUSTICE $9~364$.~141~157 Directprogram-FederalDiversion TotalFederalFinancialAsistance NONE ~9,364_47,905 ~189,

20 SUPLEMENTALINFORMATIONSCHEDULES -20-

21 DISTRICTATORNEYOFTHE SEVENTHJUDICIALDISTRICT ParishesofCatahouland SUPLEMENTALINFORMATIONSCHEDULE Coneordia,Louisiana FortheTwoYearsEndedDecember FIDUCIARYFUNDTYPE-AGENCYFUNDS SPECIALASETFORFEITUREAGENCYFUND duringcontroledsubstancecases,saleofpropertyseizeduringcontroledsubstancecasesandlater declaredforfeitedbythecourts,andthedistributionoftheabovefimdsinacordancewithlouisiana TheSpecialAsetForfeitureAgencyFundacountsforaltransactionsinvolvingmoneyseized RevisedStatute40:2616.ThefundwascreatedbytheSeizureandControledDange~usSubstance PropertyForfeitureActof1989andbecamefectiveJanuary1,190. WORTHLESCHECKFUND Statute16:15,whichprovidesforaspecificfewheneverthedistrictatorney'soficecolectsand procesesawolhlescheck.expendituresfromthisfundareathesolediscretionofthedistrictatlorney TheWorthlesCheckUnitFundconsistsofescolectedinacordancewithLouisianaRevised andmaybeusedonlytodefray"thesalariesandexpensesoftheoficeofthedistrictatorney,butmay notbeusedtosuplementhesalaryofthedistrictatorney. -21-

22 DISTRICTATORNEYOFTHE Schedule1 ParishesofConcordiandCatahoula,Louisiana FIDUCIARYFUNDTYPE-AGENCYFUNDS SEVENTHJUDICIALDISTRICT CombiningBalanceShet,December31,198 ASETS FORFEITUREFUNDTOTAL SPECIALWORTHLES ASET CHECK Cash DuefromGeneralFund $4,515$19,81$24,396 LIABIJTIES.$21,019$25,534 1,1381,138 Acounlspayable Deposilsdueothers $4,51520,98725,502 $32$32 $4,515$21,019$25,534

23 DISTRICTATORNEYOFTHE SEVENTHJUDICIALDISTRICT ParishesofConcordiandCatahoula FIDUCIARYFUNDTYPE-AGENCYFUNDS CombiningScheduleofChangesin UnsetledDepositsDuetoOthers FortileyearEndedDecember31,198 UNSETLEI)DEPOSITSATBEGINING OFYEAR-DUETOOTHERS ADITIONS DeposJls: Inlereslearnedondemandeposits Merchantflmds Otheraditions Totaladitions Tolal REDUCTIONS Deposilsetlexlo: DistriclAlomey Payments1omerchants 0tilereductions Tolalreducliols UNSETLEDEPOSITSATEND OFYEAR-DUETOOTHERS -23 Schedule2 SPECIAL HOT ASETCHECK FORFEITUREUNIT $4,406$18,987323, NONE 217,756 4,43 2, ,176 49, ,516 1, ,756 4,43 2, , ,516 1, $4,515$20,987325,502

24 DISTRICTATORNEYOFTHE FIFTHJUDICIALDISTRICT Schedule3 FIDUCIARYFUNDTYPE-AGENCYFUNDS ParishesofFranklin,Richland, andwestcarol,louisiana CombiningScheduleofChangesin FortheYearEndedDecember31,197 UnseltledDepositsDuetoOthers UNSETLEDEl)SITSATBEGINING FORFEITUREUNITTOTA SPECIALHOT ASETCHECK ADrIONS OFYEAR-DUETOTHERS $751$14,79$15,50 Deposits: Interestearnedondemandeposits Merchantfimds 3.65 Otheraditions Totaladilions REDUCTIONS ,930 3,65 35, , ,36 Deposilseledto: DistrictAltomey Othereduclions Paymentstomerchants 4289 UNSETLEI)DEPOSITSATEND Totalreductions NONE OFYEAR-DUETOTItERS $4,406$18~987$23,393_

25 IndependentAuditor'sReportsRequired bygovernmentauditingstandards andinternalcontrolarepresentedincompliancewithtilerequiremenlsofgovernmentauditingstandards, Thefolowingindependentauditor'sreportoncompliancewithlaws,regulations,andcontracts isuedbythecomptrolergeneraloftheuniledstates,andthelouisianagovernmentalauditguide, isl,exlbythesoeielyoflouisianacertifiedpublicacountantsandthelouisianalegislativeandilor. -25-

26 CERI~FI[DpUD~ACOVN~AN1 MEMBERAklERICAN NSTITUTEOFCERTIFIED PUBLICAC~UN'rAN'rS S~IETYOFLOUISIANA CERTIFIEOPUBLIC ACOUNTANTS PRACTICELIMITEDTO GOVERNMENTAL ACOUNTING,AUDITING ANDFINANCIALREPORTING 16PROFESIONALDRIVE WESTMONROE, LOUISIANA'71291 PHONE TOLFRELOUiSiANA FAX IndependentAuditor'sReportonComplianceand IuternalControlOverFinancialReporting DISTRICTATI"ORNEYOFTHESEVENTH JUDICIALDISTRICT ParishesofCatahoulandConcordia,Louisiana IhaveauditedthegeneralpurposefinancialstatementsoftheDistrictAtorneyofthe SeventhJudicialDistrictasofandforthetwoyearsendedDecember31,198,and haveisuedmyreporthereondatedjune25,19.iconductedmyauditin acordancewithgeneralyaceptedauditingstandardsandthestandardsaplicableto financialauditscontainedingovernmentauditingstandards,isuedbythe ComptrolerGeneraloftheUnitedStates. AspartofobtainingreasonableasuranceaboutwhethertheDistrictAtorneyofthe SeventhJudicialDistrict'sgeneralpurposefinancialstatementsarefreofmaterial mistatement,iperformedtestsofitscompliancewithcertainprovisionsoflaws, regulations,contractsandgrants,noncompliancewithwhichcouldhaveadirectand materialefectonthedeterminationofinancialamounts.however,providingan opiniononcompliancewiththoseprovisionswasnotanobjectiveofmyanditand, acordingly,idonotexpresuchanopinion.theresultsofmytestsdisclosedone instancesofnoncompliancethatisrequiredtobereportedundergovernmentauditing Standards.Thatfindingispresentedintheacompanyingscheduleofindingsand questionedcostsasitems98-2. InternalControlOverFinancialReporting Inplaningandpefon~aingmyaudit,IconsideredtheDistrictAtorneyoftheSeventh JudicialDistrict'sinternalcontroloverfinancialreportinginordertodeteninemy auditingproceduresforthepurposeofexpresingmyopiniononthefinancial statementsandnotoprovideasuranceontheinternalcontroloverfinancialreporting. However,Inotedcertainmatersinvolvingtheinternalcontroloverfinancialreporting anditsoperationthaticonsidertobereportableconditions.reportableconditions involvematerscomingtomyatentionrelatingtosignificantdeficienciesinthedesign oroperationoftheinternalcontroloverfinancialreportingthat,inmyjudgment,could adverselyafecthedistrictatorneyoftheseventhjudicialdistrict'sabilityto record,proces,smnmarize,andreportfinancialdataconsistentwiththeasertionsof managementinthefinancialstatements.areportableconditionisdescribedinthe acompanyingscheduleofindingsandquestionedcostsasitem

27 DISTRICTATORNEYOFTHESEVENTHJUDICIALDISTRICT IndependentAuditor'sReportonCompliance ParishesofCatahoulandConcordia,Louisiana AndInternalControlOverFinancialReporting,etc. December Amaterialweaknesisaconditioninwhichthedesignoroperationofoneormoreoftheinternalcontrol componentsdoesnotreducetoarelativelylowleveltheriskthatmistatementsinamountsthatwould bemalerialinrelationtothefinancialstatementsbeingauditedmayocurandnotbedetectedwithina timelyperiodbyemployesinthenormalcourseofperformingtheirasignedfunctions.my considerationoftheinternalcontroloverfinancialreportingwouldnotnecesarilydisclosealmatersin theinternalcontrolthatmightbereportableconditionsand,acordingly,wouldnotnecesarilydisclose alreportableconditionsthatarealsoconsideredtobematerialweakneses.however,ibelievethat thereportableconditiondescribedabovenotobematerialweakneses. ThisreporlisintendedfortheinformationoftheDistrictAtorneyoftheSeventhJudicialDistrict.This isnotintendedtolimithedistributionofthisreport,whichisamaterofpublicrecord. WestMonroe,Louisiana June25,19-27-

28 Schedule4 DISTRICTATORNEYOFTHESEVENTHJUDICIALDISTRICT ParishesofCatahoulandConcordia.Louisiana FortheTwoYearsEndedDecember ScheduleofFindingsandQuestionedCosts A.SUMARYOFAUDITRESULTS Theauditor'sreportexpresesanunqualifiedopiniononthegeneralpurposefinancial statementsofdistrictatorneyoftheseventhjudicialdistrict. 2Areportableconditionsrelatingtotheauditofthefinancialstatementsisreportedintile IndependentAuditor'sReportonComplianceandInternalControlOverFinancial Reporting. OneinstanceofnoncompliancematerialtothefinancialstatementsoftheDistrictAtorney oftheseventhjudicialdistrictisreportedintheindependentauditor'sreporton FINDINGS-FINANCIALSTATEMENTSAUDIT ComplianceandInternalControlOverFinancialReporting. 98-1NedtoMaintainProperSuportforExpenditures Tiledistrictatorneydidnotmaintainoriginalitemizedinvoicestosuportchargestohisoficevisa acount.forthetwoyearsendeddecember31,198thedistrictatorneycharged$9,8tohisvisa card.suportinginvoiceswerenaintainedforonly$2,180ofthatamount.oftheremaining$7,708 ofcharges,thedistrictatorneyprovidedmewithexplanationsfor$4,57.thexplanationsapearto representlegitimatexpendituresofthedistrictatorney'sofice.however,iwasunabletoexamine atorney'scompliancewithstatelawsandregulations.therefore,itisimposibletodeterminewhether suportfortheseamounts.originalinvoicesorotheroriginalsuportprovidesevidenceofthedistrict thedistrictatorneycompliedwithaplicablelawsandregulationspertainingtothedisbursementofthose flmds. Recomendation:Irecomendthatinthefutureoriginalinvoicesorotheroriginalsuportbe aplicablelawsandregulations. maintainedforalexpendituresofthedistrictatorney'soficetoprovidevidenceofcompliancewith 98-2ViolationofInternalRevenueCode,Section19(a)(1) InternalRevenueCodeSection19(a)(1)statesthatemployerprovidedmealscanbexcludefromgros incomeifthemealsarefi~rnishedonthebusinespremisesofthemployer.fortiletwoyearseuded Decelnber31,198,$3,060waspentonmealsinVidaliaorthesuroundingareabyanemployeof -28

29 DISTRICTATORNEYOFTHESEVENTHJUDICIALDISTRICT Schedule4 ParishesofCatahoulandConcordia,Louisiana ScheduleofFindingsandQuestionedCosts(Contd.) FortheTwoYearsEndedDecember thedistrictaton~ey'soficeforhimselfandotheremployes.theseamountswerenotincludedonthe employew-2fomlsasincome.bynotincludingtheseamountsonemployew-2forms,grosincome andemployetaxliabilitieswereunderstated.thedistrictatorneyprovidedmealistwhichshowedwho waspresentateachmealandthelistindicatedthathemealwaseitheraworkinghmchorabusines meting.however,noindicationwasmadeastowhatwasdiscusedatheseworkinghmchesand businesmetings.therefore,iwasunabletodetermineifthesexpenditureswereactualyworkrelated. Recomendation:Irecomendthathedistrictatorney'soficeincludemployerprovidedmealson employew-2formsordiscontinuethepracticeofpayingformealsforemployesunlestheyareoul oftownonabusinesrelatedtriporareasonforthemeting/workinglunchisprovided. -29-

30 Schedule5 DISTRICTATORNEYOFTHESEVENTHJUDICIALDISTRICT ParishesofCatahoulandConcordia,Louisiana FortileTwoYearsEndedDecember31,198 SumaryScheduleofPriorAuditFindings NedtoComplywithLouisiana Recomendation:Theauditorecomendedthatinthefuture,thedistrictatorneyshouldamendthe LocalGovernmentBudgetAct budgetasrequiredbythestalutes. Slalus:Thisfindinghasbencleared

31 Ron~O.~ W~ha~yad~,ugh A.~tSTAN'P3 CATAHOULANDCONCORDIAPARKSHF~q SEVENTHJUDICIALDISTRICT ~d~negibs Hu~hMat{hews P~olscot JohnLoc~ CurtPari~h Suite9 LegislativeAuditAdvisoryCouncil June14,19 ~ Fax DanielG.Kyle,Secretary P.O.Box94397 BatonRouge,LA ThefolowingistheDistrictAtorneyoftheSeventhJudicialDislrlct's(vrelive actionplanfortheauditreportisuedbyvernonr.con,cpa,datedjune14, NedtoMaintainProperSuportforExpenditures Inthefotueoriginalinvoicesorotheroriginalsuportwilbemaintainedforal expendituresofthedistrictatorney'sofice.myoficehasetupanewsystem thatwilrequireoriginalsuportingdocumentstobeatachedtoeachcheck voucherisuedforpaymentofexpenditures.alsoninvoicesthatichargedtomy visacount,anemployewilbeasignedtocontactvendorsandobtaincopiesof suportingdocumentsthat]havelostormisplaced. 98-2ViolationofInternalRevenueCode,Section19(a)(I) InthefuturethisoficewildiscontinuepayingformealsforemployeSonlesthey areoutoftownonbusinesrelated{rips,orincludethemealsonw-2's,the practiceofpayingforemployemealsinornearthedistrictatorney'soficewas mainlybusinesrelated,duringoficebusinesluncheonsormetingswithlaw enforcementoficers.thefurnishingofmealstoemployeswasrandomandnoto anyonemploye,iaprovedthisbecausemyoficedoesnotfurnishormaintain uniformsandotherbenefitstoemployesasotheragenciesinthisareado.ifi alowthisinthefutureiwilincludethesemealsonthemployesw-2's. DistrictAtorney