Release Date ~ - Jl~ 0 't/

Transcription

1 FO URTH JUDICIAL DISTRICT CO URT JUDIC IA L EXPENSE FUND M O NRO E,LO UISIA NA CO M PO NENT UNIT FINANCIAL STATEM ENTS JUNE 30,2003 A N D INDEPENDENT AUDITO RS'REPO RT Underprovisions ofstate law,this reportis a public document.a copy ofthe report has been subm ited to the entity and otherappropriate public o ficials,the reportisavailable forpublic inspection atthe Baton Rouge ofice ofthe LegislativeAuditorand where appropriate,atthe ofice ofthe parish clerk ofcourt Release Date ~ - Jl~ 0 't/

2 FO URTH JUDIC IA L DISTRICT CO URT JUDICIA L EXPENSE FUND M O NRO E,LO UISIA NA CO M PO NENT UNIT FINA NC IA L STATEM ENTS A S O F A ND FO R THE YEA R END ED JUNE 30,2003 W ITH SUPPLEM ENTA L INFO RM ATIO N SC HED ULES C O N T E N T S Page ndependenta uditors'report Required Supplementary Information (Part A) M anagem ent's Discussion and A nalysis G overnm ent-w ide FinancialStatem ents: Sta tem entofnetassets Statem entofactivities Fund FinancialSta tem ents : Balance Sheet-G overnm enta lfunds Statem entofrevenues,expenditures and C hanges in Fund Balances -G overnm entalfunds Sta tem entof C hanges in Fiduciary NetAssets Notes to FinancialSta tem ents Required Supplementa ry Inform ation (Part B) Budgetary Com parison Schedule G eneralfund Child Support Fund CourtServices Fund Supplem entary Inform ation G ranta ctivity Schedule of Findings and Q uestioned Costs Schedule ofexpenditures offederalaw ards Schedule ofjudges

3 M alin~ Address: P.O.Box 2474 W estm onroe.la 71g~ i-~ 74 CAM ERON,H INES & H ARTT (A ProfessionalAccounting Corporation) Certi]ted Public Accountants 104 Regency Place Phone(318) W est M onroe,louisiana Fox (318)822-~121 B-M ail:chh~ (~hetl~ uth.net N DEPENDENT A UDITO RS'REPO RT The Honorable Judges of the Fourth JudicialDistrictCourt JudicialExpense Fund M onroe,louisiana W e have audited the accom panying com ponentunitfinancialstatem ents ofthe governm ental activities, each m ajor fund and the aggregate rem aining fund inform ation of the Fourth Judicial District Court, Judicial Expense Fund, a com ponentunitofthe O uachita Parish Police Jury as ofand forthe yearended June 30,2003,w hich collectively com prise the Court's basic financialstatem ents as listed in the table ofcontents. These financialstatem ents are the responsibility of the Fourth JudicialDistrictCourt,JudicialExpense Fund's m anagem ent. O ur responsibility is to express opinions on these financialstatements based on our audit. W e conducted our audit in accordance w ith auditing sta ndards generally accepted in the United States ofam erica. Those sta ndards require thatw e plan and perform the auditto obta in reasonable assurance aboutw hetherthe financial statem ents are free of m aterialm issta tem ent. A n audit includes exam ining,on a test basis, evidence supporting the am ounts and disclosures in the financial sta tem ents. A n auditalso includes assessing the accounting principles used and significant estim ates m ade by m anagem ent, as w ell as evaluating the overall financialstatem entpresentation. W e believe thatourauditprovides a reasonable basis for ouropinions. In ouropinion,the financialstatem ents referred to above presentfairly,in all m aterialrespects,the respective financialposition ofthe governm entalactivities, each m ajor fund and the aggregate rem aining fund inform ation of the Fourth Judicial District Court, Judicial Expense Fund, as of June 30, 2003, and the respective changes in financial position thereof of the year then ended in conform ity with accounting principles genera ly accepted in the United Sta tes of Am erica.

4 The Honorable Judges of the Fourth JudicialDistrict Court JudicialExpense Fund Page 2 M anagem ent's discussion and analysis and budgetary com parison inform ation on pages 2 through 6 and 26 through 28 are nota required partofthe com ponent unit financial statem ents but are supplem entary inform ation required by accounting principles generally accepted in the United States of Am erica. W e have applied certain lim ited procedures,w ith consisted principally ofinquiries of m anagem ent regarding the m ethods of m easurem ent and presentation of the required supplem enta ry inform ation. How ever,w e did notauditthe inform ation and express no opinion on it. O urauditw as conducted forthe purpose ofform ing opinions on the financial statem ents that collectively com prise the Fourth Judicial D istrict C ourt,judicial Expense Fund's com ponent unitfinancialsta tem ents. M anagem ent's discussion and analysis and budgetary com parison inform ation are presented for purposes of additionalanalysis and are nota required part ofthe com ponent unitfinancial statem ents. M anagem ent's discussion and analysis and budgetary com parison inform ation have been subjected to the auditing procedures applied in the auditof the com ponentunitfinancialstatem ents and,in ouropinion,are fairly stated in all m aterialrespects in relation to the basic financialstatem ents ta ken as a w hole. M anagem ent's discussion and analysis and budgetary com parison inform ation have notbeen subjected to the auditing procedures applied in the auditofthe basic financialstatem ents and,accordingly,w e express no opinion on them. W estm onroe,louisiana Novem ber18,2003

5 FO URTH JUDICIAL DISTRICT CO URT JUDICIA L EXPENSE FUND M O NRO E,LO UISIA NA Required Supplem entalinform ation (PartA) M anagem entdiscussion and Analysis

6 STATE O F LO UISIA NA SCOTT F.KADAR JUDICIAL ADM INISTRATOR ~ourth 3ui~icial~istrict~ourt PARISHES OF M OREHOUSE AND OUACHITA 300 ST.JO HN - SUITE 400 M onroe,~ol~ ians 7121l1 TELEPHONE (318) FAX (318)361o2230 skadar@ 4jdc.com M AN A G EM E N T 'S D ISCU SSIO N A N D AN ALY SIS O ur discussion and analysisof the Fourth JudicialD istrictcourtprovides an overview of the Court'sactivitiesfortheyearended June30,2003.Pleaseread itin conjunction with th ecourt's finan cialstatem ents. U SING TH IS A N N UA L REPO RT This annualreportconsistsof a seriesof financialstatem ents.the Statem entof N etassets an d the Statem entof A ctivitiesprovide inform ation aboutthe activitiesof the Courtas a w hole an d presenta longer-tern 1view of th e Court'sfinan ces.fund finan cialstatem entstellhow governm entalactivities w ere fm an ced in the shortterm as w ellasw hatrem ainsfor future spending.fun d finan cial statem entsalso reportth e Court'soperationsin m ore detailthan the govern m ent-w ide statem entsby al so providing inform ation aboutallof th e Courtgovernm ental funds. R eporting the C ourtas a W hole T he Statem entof N et A ssetsand the Statem entof A ctivities These statem ents include allassetsand liabihties using the accrual bas is of accounting,w hich is sim ilar to the accounting used by m ostprivate-sectorcom panies.a llof the currentyear 's revenues an d expenses are taken into accoun tregardlessof w hen cas h isreceived or paid. These tw o statem entsrep ortth e Court'snetassetsan d chan gesin them. The Court'snetassetsthe di fferen ce betw een as setsan d liabilities-m easure th e Court'sfinancial position. The in creasesordecreas esin the Court'snetassetsare an in dicator of w heth er itsfinan cialposition is im proving or deteriorating. Oth er non-finan cial factors,how ever,such as num ber of cases han dled by DistrictCourtaswelasthenumberof judgeshipsapproved by thestate Legislature an d the State'seconom ic condition should be considered in order to assessth e overal lcondi tion of th e Court. Currently,the Courthasonly governm ental activitiesth atprovide for personnel,equipm en t, supplies,and other costs related to th e properadm iui stration of the D istrictcourt.prim arily courtcosts,fees,gran ts,and interestfin an ce th ese activities.

7 R eporting the C ourt's Funds Fund FinancialStatem ents The fund financialstatem entsprovide detailed inform ation aboutthe Court'sfunds,notth e Court as a whole. In addition to accounting for the courtcostsand feesand other revenuesth atfinance activities of D istrictcourt,the Courtalso accountsforthe appropriations received from th e D epartm en tof H ealth and H um an R esources,state of Louisian a,related to child supportcases an d from the State of Louisian a Suprem e Courtto adm inister the D rug C ourt.the G eneral Fund,th e Child SupportFun d,an d the CourtServicesFund are allgovern m entalfundsth atare available for spending. Th ese fundsare rep orted using an accounting m ethod called m odified accrualaccoun ting,w hi ch m easuresonly cas h and oth erfin ancial as sets th atcan readily be converted to cash.th e governm en tal fund statem entsprovide a detailed short-term vi ew of th e Court's operationsand th e servicesitprovides.governm entalfund in form ation helpsyou determ ine th e am ountof financialresourcesavailable to be spentin th e near future to finance th e Court'sprograms.Therelationship (ordifferences)between governmen tal activities(rep orted in thestatementof NetAssetsan d th e StatementofActivities)an d governm entalfundsareshown in a reconciliation follow ing th e fire d finan cialstatem en ts. TH E C O U R T A S A W H O LE Forth e year ended June 30,2003,netassetschan ged as follow s B eginning netassets In creas e in netas sets Ending netassets $ 2,261, ,020 $ 2,384,931 This reflectsan in crease in governm ental activities forthe year. Itshould be noted th atth er e w as a netincrease of $46,677 in courtcostsan d feesfrom th e prior year.a lso,in 2003 th e Court obtained $60,220 in additionalgr antsfor itstruancy program. Since thisis th e firstyear to rep ort allactivitieson th e accru al basisof accoun ting,a m ore detailed com parison to th e prior year on the sam e bas isisnotpossible.h ow ever,in fu ture years, thi s section w illexplain th e differencesbetw een th e currentand prior-year assets,liabilities,an d changesin netassets. G overnm entala ctivities A gain,because thisisth e firstyear to report governm entalactivitieson the accrualbas is of accoun ting,a com parison to th e prior year isnotpossible.h ow ever,in nextyear'sdiscussion this section w illshow a condensed financial com parison of revenues an d expenses w ith explanationsforsignifican tdiffer en ces.

8 To aid in the understanding of the Statem entof A ctivities som e additionalexplanation is provi ded,itsform atissignificantly di fferentthan thatof the Statem entof R even ues,expenses, an d Changes in Fund Balan ce.the expenses are listed in the firstcolum n with revenues from thatparticularprogram reported to thefight.theresultisa NetRevenue/(Expense).Th e reason forthiskind of formatisto high lighttherelativefinan cialburden of each of the governm en talfunctions.italso identifies how m uch each function draw sfrom th e gen eral revenues or if itisself-fin an cin g through feesan d gran ts. Courtcostsand feesreported represent the majority of therevenuesforthe DistrictCourtfunction. Allothergovernm entalreven ues(such asinterest)arerep orted asgeneral. TIlE C O UR T 'S ~ rn D S W ith th e im plem en tation of tw o new accoun ting stan dards,an an alysis of currentan d pri or-year governm ental fund balan ce sheetsisdifficultto do.in subsequentyear s,thissection wi lldiscuss an d an alyze significan tdifferen ces. The follow ing schedule presen tsa sum m ary of generalan d special reven ue fund reven ues an d expenditures for the fiscal year en ded June 30,2003,an d th e am ountan d percen tage of increas es an d decreases in relation to th e prior year. R evenues: FYE 2003 Am ount Fees $ 1,029,132 Intergovernm ental 165,981 Char gesfor services 385,368 Interest 51,028 Oth er 45 Totalrevenues $ 1,631,554 Percent of Total 63% 10% 24% 3% 100% Increas e (Decrease) from FYE 2002 $ 46,677 60,220 (12,132) (6,481) (2,364) $ 85,921 Percen t In crease (Decreas~ 5% 57% (3%) (11%) (98%) 6% Feesexperienced a m oderate in crease thisyear.intergovem m en talreven ues in creased due to additional grantrevenue. Expenditures: FY E 2003 A m oun t DistrictCourt $ 1,470,011 CapitalO utlay 42,961 Total expendi tures $ 1,512,972 Percent of Total 97% 3% 100% Increase (Decrease) from FYE 2002 $ 121, $ 122,138 Percent Increase (Decrease) 9% 1% 9% D istrictcourtexpendi turesin creased m oderately this year.the in creas e in D istrictcourt expendituresw asdue to increas esin salaries,related retirem en texpense,insuran ce an d supplies.

9 G EN E RA L FU ND BU D G ETA RY H IG H LIG H TS D uring the year,the GeneralFund and SpecialRevenue Fundsbudgetsw ere revised one tim e. The GeneralFund budgetam endm entw as an increase in anticipated gran treceiptsand a reduced am ountof courtcostscollected from th e M orehouse Parish SheriffsO fi ce an d Ouaehita Parish SheriffsO ffice.th e SpecialR evenue Fundsbudgetam endm ents w ere due to an increase in appropriationsasa resultof additionalfeesreceived asw ellas an increase in insuran ce, travel, an d suppliesexpenditures. The actualgeneralfund revenueswere lessthan th e finalbudgetby $151,301.Actualgen eral fund expenditureswere lessthan the finalbudgetby $152,230.Thisreflectsgran trevenue th at w as an ticipated in th e fm albudgetth atdid notm aterialize during th e currentfiscalyear. C A PITA L A SSET AND DEBT A D M IN ISTRA TIO N C apitala ssets Atthe end of Jun e 30,2003,th e Courthad $67,819 invested in capitalas setsincluding computerequipment,an d ofi cefurniturean d equipment(seetable below). Com puter equipm ent,including softw are O fi ce equi pm entand fu rniture Totals 2003 $ 38,836 28,983 $ 67,819 Thisyear'sm ajoradditionsincluded a Ricoh scanner,eightcomputers,a laserprinter,a starfish satelite speakerphonesystem,a projectoran d telephonesystem cabinetupgrade. D ebt A tyear end,the Courthad a totalof $33,055 estim ated foraccrued com pen sated absencesth at representsthe fu ture liability forvacation earned butnotused by D istrictcourtem ployees. That isan increas e of one percentasshown in the follow ing table. A ccru ed com pen sated absences 2003 $ 33, $ 28,789 EC O N O M IC FA C TO R S AN D NEX T Y EAR 'S BU D G ETS A N D RA TES Courtoperations ar e funded extensively by th e Parishesof M orehouse an d Ouachita. budgetfor th e Courtan ticipates a fiatgrow th with very little change exceptfor gr an t participation beyond previousactivity. Th e annual C O N TA CTIN G TH E D ISTRIC T'S FIN AN CIA L M AN A G EM EN T

10 Thisfm ancial reportis designed to provide our citizens,taxpayers,custom ers,and creditorsw ith generaloverview of th e Court'sfinancesand to show th e Court's accountability forth e m oney it receives.if you have questionsaboutthisreport or need addi tional financial inform ation,contact the Judi ciala dm inistrator'so ffice atthe Fourth Judi cial D istrictcour t,300 St.John,Suite 400, M onroe,loui siana. ScottF.K adar Judi ciala dm inistrator

11 FO URTH JUDIC IA L DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIA NA G overnm ent-w ide FinancialStatem ents

12 FO URTH JUDICIAL DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIA NA Page 8 STATEM ENT O F NET ASSETS JU N E 30,2003 ASSETS Cash In Bank Investm ents -LAM P Prepaid Expenses and Deposits Due From O therg overnm entalunits Accounts Receivable CapitalAssets G OV ERNM ENTA L ACTIV ITIES $ 1,536, , ,436 12,867 67,819 LIA BILITIES TotalAssets Accrued and OtherLiabilities Due to State oflouisiana G roup Benefits Plan (insurance withheld) Due to O thergovernm entalunits (Payroltaxes and overpaid courtfees) Com pensated Absences Payable TotalLiabilities $ 32, ,055 33,055 $ 92,063 NET ASSETS nvested in CapitalAssets Netof Related Debt Unrestricted TotalNetAssets TotalLiabilities and NetAssets $ 67,819 2,317,112 $ 2,384,931 $ 2,476,994 The accom panying notes are an integralpartofthis financialstatem ent.

13 FO URTH JUDICIAL DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIANA Page 9 STATEM ENT O F ACTIVITIES FO R THE YEAR ENDED JUNE 30,2003 ProQram Revenues O perating Capital Net(Expense) Revenue and Charges for G rants and G rants and Changes in Net Exeenses Services Contributions Contributions Assets Function/Program Activities: G overnm entactivities: JudicialExpense Fund Child Support CourtServices TotalGovernm entactivities G eneralrevenues: Intergovem m ental Interest Other TotalGeneralRevenues $ 1,029,132 51, $ 1,080,205 Changes in NetAssets NET ASSETS-BEG INNING NET ASSETS -ENDING The accom panying notes are an integralpartofthis financialstatem ent.

14 FO URTH JUDICIAL DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIANA Fund FinancialStatem ents

15 FO URTH JUDICIA L DISTRICT CO URT JUDICIA L EXPENSE FUN D M O NRO E,LO UISIANA BALANCE SHEET G O VERNM ENTA L FUN DS JUNE 30,2003 Total General Child Support Court Serv ices G overnm ental Fund Fund Fund Funds ASSETS Cash In Bank Investm ents-lam P Prepaid Expenses and Deposits Due From OtherGovernm entalunits Due From OtherFunds Accounts Receivable TotalAssets LIABILITIES AND FUND BALA NCES Liabilities Accrued and O therliabilities Due to Sta te oflouisiana G roup Benefits Plan(insurance withheld) Due to OtherG overnm entalunits (Payroltaxes and overpaid courtfees) Com pensated Absences Payable Due to OtherFunds TotalLiabilities 9, ,333 5, ,606 $ 11,217 $ 0 7,685 6, ,037 20, , ,055 33, Fund Balances -Unreserved Unrestricted Designated TotalFund Balances TotalLiabilities and Fund Balances $ $ $

16 FO URTH JUDIC IA L DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIANA Page 10 RECO NCILIATIO N O F TOTAL G OVERNM ENTAL FUND BALANCE TO NET ASSETS O F GOVERNM ENTAL ACTIVITIES JUNE 30,2003 Am ounts reported for govern m entalactivities in the Statem entof NetAssets are difere ntbecause: TotalFund Balances -TotalGovernm entalfunds $ 2,317,112 Capitalassets used in governm entalactivities are not financialresources and therefore are notreported in the funds NetAssets ofgovernm entalactivities The accom panying notes are an integralpartofthis financialstatem ent.

17 FO URTH JUDICIAL DISTRICT CO URT JUDIC IA L EXPENSE FUND M O NRO E,LO UISIANA STATEM ENT O F REVENUES,EXPENDITURES AND CHANG ES IN FUND BA LANC ES GO VERNM ENTAL FUNDS FO R THE YEAR ENDED JUNE 30,2003 General Fund Child Support Fund CourtServices Fund Total G overnm ental Funds REVENUES CourtFees Active DisorderReceipts G rantrevenue InterestIncom e OtherIncom e TotalRevenue EXPENDITURES AssetExpenditures Sm a lassetexpenditures CourtReporterCosts Insurance Expense Inta rnetaccess M isce laneous Ofice Supplies and Postage Payro ltaxes ProfessionalFees Reference M aterialand Dues Rent-Equipm ent& Parking Repair,M aintenance,& W arranty Retirem entexpense Salaries Sem inars,m eetings,tra vel& Training Supplies Telephone & Utility Expense TotalExpenditures 22,980 10,787 5,648 13,764 3,483 1,742 12,481 3,752 43,355 1,990 14,428 10,695 14, ,141 18, $ 12,299 $ 7,682, $ 42,961 1, , ,648 29,794 48,870 92,428 3, , ,466 3,209 10,164 6,255 28,900 6,060 4,025 13,837 83, , ,736 48, ,764 15,927 3,098 33,453 1, ,189 26,822 22,449 63, , , ,967 3,667 16,456 38, ,656 76, $ $ $ EXCESS (DEFICIENCY)OF REVENUES OVER EXPENDITURES: ( ) $ $ 32,365 $ 118,582 OtherFinancing Sources (Uses) O perating Tra nsfers In O pera ting Tra nsfers O ut TotalOtherFinancing Sources (Uses) 17, , $ ( ~ $ 0 $ 0 EXCESS (DEFICIENCY)OF REVENUES AND OTHER FINANCING SO URCES OVER EXPENDITURES AND O THER USES FUND BALANCE -BEG INNING $ (679 ) ,896 $ 32,365 $ 118, FUND BALANCE -ENDING $ $ $ $

18 FO URTH JUDICIAL DISTRICT CO URT JUDIC IA L EXPENSE FUND M O NRO E,LO UISIANA Page 11 RECO NCILIATIO N O F THE STATEM ENT O F REVENUES,EXPENDITURES AND C HA NG ES IN FUND BA LA NCES O F G O VER NM ENTA L FUNDS TO TH E STATEM ENT O F A CTIVITIES FO R THE Y EA R ENDED JUNE 30,2003 Am ounts reported for governm entalactivities in the Statem entofnetassets are diferentbecause: NetChange in Fund Balance -TotalG overnm entalfunds Governm entalfunds reportcapitaloutlays as expenditures while governm entalactivities report deprecation expense to a locate those expenditures overthe life ofthe assets: CapitalAssetPurchases Capitalized Depreciation Expense $ 10,538 (6,100 ) $ 4,438 Change in NetAssets ofgovern m entalactivities The accom panying notes are an integralpartofthis financialstatem ent.

19 FO URTH JUDICIAL DISTRICT CO URT JUDIC IA L EXPENSE FUND M O NRO E,LO UISIANA Page 12 STATEM ENT O F CHA NG ES IN FIDUCIARY NET ASSETS FO R THE YEA R ENDED JUNE 30,2003 M isdem eanor Probation Fines Fund Indigent Defender Board Fund M isdem eanor Probation Restitution Fund Tota CHANG ES IN NET ASSETS ADDITIO NS Fines co lected forfourth District IndigentDefenderBoard fees co lected forfourth District Restitution paym ents co lected for courtordered distribution TotalAdditions REDUCTIO NS Disbursem ents to O uachita Parish Sheriffs Ofice Disbursem ents to M orehouse Parish Sherif s O fice Disbursem ents to IndigentDefender Board Disbursem ents ofrestitution to Court O rdered Recipients $ 11,540 $ 1, , $ 0 $ 11, , , TotalReductions $ $ $ $ C HANG ES IN NET ASSETS 0 $ 0 $ 0 $ 0 NET ASSETS -BEG INNING NET ASSETS -ENDING $ 0 $ 0 $ 0 $ 0 The accom panying notes are an integralpartofthis financialstatem ent.

20 FO URTH JUDICIAL DISTRICT CO URT JUDIC IA L EXPENSE FUND M O NRO E,LO UISIA NA Page 13 NOTES TO FINANCIAL STATEM ENTS NO TE 1 SUM MARY O F SIG NIFICANT ACCO UNTING PO LICIES The JudicialExpense Fund com plies w ith accounting principles generally accepted in the U nited States of Am erica (GAAP).GAAP includes allrelevantgovernm entaccounting Standards Board (GASB) pronouncements.in the government-wide financialstatements,financialaccounting Standards Board (FASB) pronouncements and Accounting Principles Board (APB)opinions issued on orbefore November30,1989 have been applied unless those pro nouncem ents conflictw ith orcontradictgasb pronouncem ents,in w hich case, GASB prevails.the accounting and reporting fram ew ork and the m ore significantaccounting policies are discussed in subsequentsections ofthis note.forthe fiscalyearended June 30,2003,the JudicialExpense Fund has adopted the new financialreporting requirem ents ofgasb Statem entnos.33 and 34.As a result,an entire ly new financialpresentation form athas been im plem ented. The Fourth JudicialDistrictCourt,GeneralFund (JudicialExpense Fund) was created underthe ActNo.52 of1984,efective on the 60th day afterfinaladjournmentofthe 1984 legislative session ofthe State oflouisiana. The efective date offunding w as seton Novem ber1,1984. The purpose ofthe fund is to pro vide suficientfunding to expedite eficientoperation ofthe court. In general, the fund is established and m ay be used forany purpose orpurposes connected with,incidentalto orrelated to the properadm inistration ofthe court. The Fourth JudicialDistrictCourt,SpecialRevenue Fund (Child Support),authority was created underthe Act No.517 of1986,efective within one yearafterfinaladjournmentofthe 1986 legislative session ofthe State of Louisiana. In accordance with Louisiana Revised Statutes,~ 46:236.5 the Fourth JudicialDistrictCourt im plem ented this pro cess beginning Novem ber1,1990. The purpose ofthe fund is to provide an expedited process forestablishm entand enforcem entofsupport obligations w hich are broughtby the Departm entofhealth and Hum an Resources. Revenues are to be expended to adm inisterthe proce edings related to the expedited process. The Fourth JudicialDistrictCourt,SpecialRevenue Fund (MisdemeanorPro bation),authority was created under the Louisiana Code ofcrim inalprocedure A rticle 895.1C. The Fourth JudicialDistrictCourt issued an order signed en banc February 26,1993 im plem enting this proce ss. The purpose ofthe fund is to provide m isdem eanorprobation services by co lecting m onthly fines for establishm entand enforcem entofthe probationary period. Revenues are to be expended to adm inisterthe pro ceedings related to the probation proce ss. The Fourth JudicialDistrictCourt,SpecialRevenue Fund (Drug Court),authority wascreated underthe Louisiana Code ofcrim inalprocedure Article 193 and Article 18 by Rule Xlofthis court. The drug treatm ent and probation program sha lbe established in accordance w ith the provisions oflsar.5.13: The Fourth JudicialDistrictCourtissued an ordersigned en bano February 4,2000 im plem enting the process effective January 1,2000. The purpose ofthe fund is to adm inisterdrug ofense charges. Revenues are to be expe nded to adm inisterthe m onitoring,counseling,and enforcem entofdrug ofense probation.

21 The basic criterion forincluding a potentialcom ponentunitw ithin the reporting entity is financialaccountability The G ASB has setforth criteria to be considered in determ ining financialaccountability. This criteria includes: 1. Appointing a voting majority ofan organization'sgoverning body,and a. The ability ofthe O uachita Parish Policy Jury to im pose its wilon thatorganization and/or b. The potentialforthe organization to provide specific financialbenefits to orim pose specific financial burdens on the O uachita Parish Police Jury. 2. Organizations forwhich the Ouachita Parish Police Jury does notappointa voting majority butare fiscaly dependenton the O uachita Parish Police Jury. 3. O rganizations forwhich the reporting entity's financialstatem ents would be m isleading ifdata ofthe organization is notincluded because ofthe nature orsignificance ofthe relationship. Because the O uachita Parish Police Jury provides forthe operation and m aintenance ofthe Courtroom and ofi ce space ofthe Judges in its parish courthouse,the Fourth JudicialDistrictCourt was determ ined to be a com ponentunitofthe O uachita Parish Police Jury,the financialreporting entity.the accom panying financial statem ents presentinform ation only on the funds m aintained by the Fourth JudicialDistrictCourt and do not presentinform ation on the O uachita Parish Police Jury,the generalgovernm entservices provided by that governm entalunitorthe othergovernm entalunits thatcom prise the financialreporting entity.

22 FO URTH JUDICIAL DISTRICT CO URT JUDICIA L EXPENSE FUND M O NRO E,LO UISIANA Page 15 NO TES TO FINA NC IA L STATEM ENTS NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont'd) n June,1999,the GASB unanim ously approved Statem entno.34,basic Financial Statem ents -and M anagem ent's Discussion and Analysis -for State and LocalGovernm ents.certain ofthe significantchanges in the presentation ofits funds financialinform ation include,forthe firsttim e a M anagem ent Discussion and Analysis (MD & A)section providing an analysis ofthe JudicialExpense Fund's overalfinancial position and results ofoperations and financialstatem ents prepared using fu laccrualaccounting fora ljudicial Expense Fund's activities.these and otherchanges are reflected in the accom panying financialstatem ents including the notes to the financialstatem ents.the JudicialExpense Fund has elected to im plem entthe general provisions ofthe Statem entin the currentyearand plans to retroactively reportcapitalassets acquired priorto July 1,2002. Governm ent-wide financialstatem ents -The statem entofnetassets and statem entofactivities display inform ation aboutthe reporting governm entas a w hole.they include a lfunds of the reporting entity.g overnm entalactivities genera ly are financed through taxes,intergovernm entalrevenues, and othernonexchange revenues. Fund financialstatem ents -The financialtransactions ofthe JudicialExpense Fund are reported in individual funds in the fund financialstatem ents.each fund is accounted forby a separate setofself-balancing accounts thatcom prises its assets,liabilities,fund equity,revenues,and expenditures. The funds ofthe JudicialExpense Fund are described as fo lows GeneralFund -The generalfund is the generaloperating fund and accounts fora lactivities ofthe JudicialExpense Fund exceptthose required to be accounted forin anotherfund. SpecialRevenue Fund -Specialrevenue funds are used to accountforspecific revenue sources that are lega ly restricted to expenditures forspecified purposes.included in specialrevenue funds are the Child SupportFund and Court Service s Fund w hich includes M isdem eanorprobation and Drug Court. This report includes funds which are controled by the Fourth JudicialDistrictCourt (ChiefJudge and Judges)butdetermined to be a componentunitofthe Ouachita Parish Police Jury.The Ouachita Parish Police Jury has significantcontroloverthe JudicialExpense Fund in the area ofnecessary capitaloutlay.the O uachita Parish Police Jury w ould presentthis com ponentunitin a discreet presentation form atifitwere included in theirfinancialstatem ents.the funds are adm inistered by the C ourt Adm inistrator.

23 Basis of accounting -The governm ent-w ide financialstatem ents are presented using the accrualbasis of accounting.revenues are recognized w hen earned and expenses are recognized w hen incurred or econom ic assets are used.revenues,expenses,gains,losses,assets,and liabilities resulting from exchange and exchange-like transactions are recognized when the exchange takes place.in the fund financialstatem ents,governm entalfunds are presented on the m odified accrualbasis ofaccounting. Revenues are recognized w hen "m easurable and available"m easurable m eans the am ountofthe transaction can be determ ined,and available m eans co lectible w ithin the currentperiod orsoon enough thereafterto be used to pay liabilities ofthe currentperiod.expenditures (including capitaloutlay)are recorded w hen the re lated fund liability is incurred. The Fourth JudicialDistrictCourt folows these procedures in establishing the budgetary data reflected in these financialstatem ents 1. The Court Adm inistratorprepares a proposed budgetforthe GeneralFund and each SpecialRevenue Fund and subm its sam e to the C hiefjudge,priorto the beginning ofeach fiscalyear. 2. The C hiefjudge,fourth JudicialDistrictCourt,signs w ritten appro valofthe budgets. 3. Budgetary am endm ents involving the transferoffunds from one program orfunction to anotherorinvolving increases in expenditures resulting from re venues exceeding am ounts estim ated require the approvalof the C hiefjudge. 4. A lbudgetary appro priations lapse atthe end ofeach fiscalyear 5. Budgets forthe GeneralFund (JudicialExpense Fund), and SpecialRevenue Funds (Child Support Fund, MisdemeanorProbation Fund,and Drug Court Fund) are adopted on a basis consistentwith genera ly accepted accounting principles (GAAP). 6. Am endm ents ofthe budgetare prepared by the Court Adm inistratorand the process is the sam e as indicated forthe originalbudgetduring the fiscalyear. BUDG ET VA R IANC E: The significantvariation ofactualexpenses in the areas ofassetexpenditures,payrol related expenses,sem inars,m eetings,travel,and insura nce were pdm adly due to the unce rtainties ofbudgeting The C hiefjudge and Judges w ere aw are ofthe variance s and approved the additionalexpenses.

24 PREPA ID ITEM S: Advance paym ents forrentare expensed as the period lapses. The balance in prepaid expense represents advance rentpaym ents due to expire during the subsequentm onth. CAPITAL ASSETS:In the governm ent-w ide financialstatem ents,capitalassets purchased oracquired w ith an originalcostof$1,000,ormore are reported athistorica lco st.additions,improvementand othercapitaloutlays thatsignificantly extend the usefullife ofan assetare capitalized.o thercosts incurred forrepairs and m aintenance are expensed as incurred.depreciation on alassets is provided on the straight-line basis overthe fo low ing estim ated usefullives: Com puterequipm ent,including softw are O theroffice equipm ent Furniture and fixtures 5-10 years 5-10 years years In the fund financialstatem ents,fixed assets are accounted foras capitaloutlay expenditures ofthe fund upon acquisition.capitalassets reported herein include only those assets purchased by the JudicialExpense Fund and do notreflectassets ofthe courtobtained from othersources. The Fourth JudicialDistrictCourt accrues com pensated absence expense based on unused vacation available to em ployees as ofthe lastday ofthe fiscalyear. Effective January 1,1998, unused vacation w ilbe accum ulated,therefore a lofthe accrued com pensated absence is recognized as a currentyearexpenditure in the governm entalfunds. Accum ulated sick leave is non-com pensable,therefore, no provision has been m ade forunused sick leave. FUND EQ UITY: Designated fund balances representtentative plans forfuture use offinancialresources Transactions that constitute reim bursem ents to a fund for expenditures/expenses initia ly m ade from itthatare properly applicable to anotherfund are recorded as expenditures/expenses in the reim bursing fund and as reductions ofexpenditures/expenses in the fund thatis reim bursed.

25 FO URTH JUDICIAL DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIANA Page 18 NOTES TO FINANCIAL STATEM ENTS NOTE 1 SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Cont'd) Com parative totaldata forthe prioryearhave been presented in the accom panying financialstatem ents in orderto provide an understanding ofchanges in the Fourth JudicialDistrictCourt's financialposition and operations.however,comparative (ie.,presentation ofprioryeartotals by fund type)data have notbeen presented in each ofthe statem ents since theirinclusion would m ake the statem ents unduly com plex and dificultto read. The preparation of com ponentunitfinancialstatem ents in conform ity w ith genera ly accepted accounting principles requires m anagem entto m ake estim ates and assum ptions thateffectthe reported am ounts ofassets and liabilities and disclosure ofcontingentassets and liabilities atthe date ofthe financialstatem ents and the reported am ounts ofrevenues and expenses during the reporting period.actual results could diferfrom those estim ates. NO TE 2 EXPENDITURES -ACTUAL AND BUDG ET The JudicialExpense Fund had totalactualexpenditures less than totalbudgeted expenses forthe yearended June 30,2003 by $152,230. The Unfavorable variances forthe curre ntperiod were due to the uncertainties involved w ith budgeting. The ChiefJudge and Judges w ere aw are ofthe variances and approved the additionalexpenses.truancy Assessmentand Service Center(TASC)Assistance Program revenue of$149,401was notavailable for expenditure due to a change in the adm inistration ofthe program. NO TE 3 DEPO SITS A ND INVESTM ENTS A. Cash and C ash Equivalents Included as cash and cash equivalents are bank accounts and short-term investm ents,especia ly certificates of deposit. AtJune 30,2003,the Fourth JudicialDistrictCourt had cash and cash equivalents (book balances)totaling $1,346,879 as folows: Interest-bearing dem and deposits Tim e deposits $ 166,879 1,180,000 Total

26 FO URTH JUDICIAL DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIA NA P~ e 19 NOTES TO FINANCIA L STATEM ENTS NOTE 3 DEPOSITS AND INVESTMENTS (Cont'd) These depositsare stated atcost,which approximates market. Understate law,these deposits (orthe resulting bank balances)mustbe secured by federaldepositinsurance orthe pledge ofsecuritiesowned by the fiscalagentbank. The m arketvalue ofthe pledged securities plus the federaldepositinsurance m ustat altim es equalthe am ounton depositw ith the fiscalagent.atjune 30,2003,the Fourth JudicialDistrictCourt had $1,454,258 in deposits (colected bank balances).these deposits are secured from risk by $585,000 of federaldepositinsurance (Category 1)and $869,258 ofpledged securities held by the bank's agentin the name ofthe bank (Category 3). In accordance with LRS 49:321,state depositing authorities sha lrequire as security fordepositofstate funds authorized bonds orotherinterestbearing notes;authorized prom issory notes,warrants,orcertificates of indebtedness unm atured orpayable on dem and. Fairvalue,excluding interest,ofsuch securities held by the depositing authority shalbe equalto 100% ofthe amounton depositto the creditofthe depositing authority exceptth atportion appropriately insured. Designated depositories m ay be granted a period notto exceed five days from the date ofany depositto postthe necessary security. Category 1represents deposits insured (inclusive offdic,sipc,orsimilarfederalsecudty)orcolateralized w ith securities held by the C ourtorits agentin the C ourt's nam e. C ategory 2 represents deposits co lateralized with securities held by the pledging financialinstitution's trustdepartm entoragentin the Court's name.category 3 represents deposits uncolateralized including any securities held forthe entity butnotin the Court's nam e. Even though the pledged securities are considered unce lateralized (Category 3)underthe provisions ofgasb Statem ent3,louisiana Revised Statute 39:1229 im poses a statutory requirem enton the custodialbank to advertise and se lthe securities w ithin 10 days ofbeing notified by the Fourth JudicialDistrictCourtthatthe fiscalagenthas failed to pay deposited funds upon dem and. B. Investm ents Sim ilarto cash deposits,investm ents held ata financialinstitution can be ce tegodzed acco rding to three levels ofrisk. These three levels ofrisk are: Category 1 Category 2: Category 3 Investm ents thatare insured,registered orheld by the entity orby its agentin the Court's nam e. Investm ents that are uninsured and unregistered held by the counterparty's trust departm entoragentin the Court's nam e. Uninsured and unregistered investm ents held by th e counterparty,it's trustorit's agent, butnotin the Court's nam e.

27 FO URTH JUDICIAL DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIANA Page 20 NOTES TO FINANCIA L STATEM ENTS NOTE 3 DEPOSITS AND INVESTMENTS (Cont'd) The Courtinvests in the Louisiana AssetManagementPool(LAMP)which is adm inistered by LAM P,Inc. These approved investments are carried atcost(see Note 1),which approxim ates m arketand may be liquidated as needed. This investm entpoolhas notbeen assigned a risk category since the Courtis not issued securities,butratherow ns an undivided beneficialinterestin the assets ofthe pool.the carrying value ofinvestments owned atyearend was $766,543 (Louisiana AssetManagementPoolorLAMP)which approxim ates m arketas required by GASB 31. Louisiana AssetManagementPool(LAMP)was created as a cooperative endeavorin 1993 to assistlocal Louisiana governm entalentities w ith the investm entoftheircash balances. LAM P is nota bank and an investm entin LA M P constitutes a directinvestm entin the assets constituting the pool,nota deposit. Investm ents in LA M P are notinsured by the FederalDepository Insurance C orporation orany otherfederal agency. C o lateralization requirem ents are notapplicable w hen participating in the pool. NOTE 4 DUE FRO M O THER G O VERNM ENTAL UNITS Am ounts due from othergovernm entalunits consisted ofthe fo lowing GeneralFund JudicialExpense Fund C ourt fees-o uachita Parish,Sherif Departm ent State oflouisiana Court fees-o uachita Parish,Clerk ofcourt State oflouisiana C ourt fees-m orehouse Parish,Sherif Departm ent State oflouisiana Court fees-m orehouse Parish,Clerk ofcourt State oflouisiana Travelexpense reim bursem ent-justice Departm ent, State oflouisiana Truancy expense reim bursem ent-justice Departm ent, State oflouisiana Fam ily in needs services expense reim bursem ent- Justice Departm ent State oflouisiana Totals June $ 6,448 $ 19, ,120 2,149 4,750 1, ,698 6,880 4,777 4, $ $ SpecialRevenue Funds Child Support Court fees -Departm entofhealth and Hum an Resources State oflouisiana Drug Court Fund,~ddictive Disorders -Departm entofhealth and Hum an Resources,State oflouisiana $ 43, $ 37, Totals $ $ 84

28 FO URTH JUDICIAL DISTRICT CO URT JUDIC IAL EXPENSE FUN D M O NRO E,LO UISIA NA Page 21 NO TES TO FINANClAL STATEM ENTS NOTE 5 CAPITA L ASSETS Capitalassetactivity forthe yearended June 30,2003 w as as fo lows G overnm enta ctivities: Com puters & Printers Equipm ent Balance Balance June 30, June 30, 2002 Additions Retirem ents 2003 $ 136,624 $ 19,940 $ (14,172 ) $142,392 Totals athistoricalc ost Less Accum ulated Depreciation for: C om puters Equipm ent $ 100,152 $ (15,921 )$ 12,517 $ 103,556 $ $ ( ~$ $ G overnm entalactivities C apitalassets Net $ $ $ (1.655 ~ $ Depreciation expense was charged to governm entalfunctions as fo lows JudicialExpense Fund C hild Support Fund CourtServices Fund $ 7,366 9,820 9,447

29 FO URTH JUDIC IA L D ISTR ICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIANA Page 22 NOTES TO FINANCIAL STATEM ENTS NOTE 6 PENSIO N PLANS

30 FO URTH JUDICIAL DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIANA Page 23 NOTES TO FINANCIA L STATEM ENTS NO TE 7 DUE TO OTHER G OVERNM ENTAL UNITS Accounts due to othergovernm entalunits consistofthe fo low ing G eneralfund JudicialExpense Fund O uachita Parish Sherif Departm ent-state oflouisiana O uachita Parish Police Jury -State oflouisiana M orehouse Parish Police Jury -State oflouisiana Louisiana State Em ployee's Retirem entsystem State oflouisiana,departm entofrevenue and Taxation June TotalG eneralfund SpecialRevenue Funds Child SupportFund State oflouisiana,departm entofhealth and Human Resources $ O uachita Parish Sherif Departm ent-state oflouisiana O uachita Parish Police Jury -State oflouisiana M orehouse Parish Clerk ofcourt -State oflouisiana State oflouisiana,unem ploym entcom pensation ControlSystem Louisiana State Em ployee's Retirem entsystem Court Services Fund (Misdemeanorand Drug Court) O uachita Parish Sherif Departm ent-state oflouisiana O uachita Parish Police Jury -State oflouisiana M orehouse Parish Sherif Departm ent-state oflouisiana O uachita Parish DistrictAttorney -State oflouisiana Louisiana State Em ployee's Retirem entsystem State oflouisiana,unem ploym entcom pensation ControlSystem State oflouisiana,departm entofhealth and Hum an Resources Fund 18 $ ,175 3,345 2,621 2,446 8O2 2, ,617 2, , , TotalSpecialRevenue Funds $ $ NOTE 8 CO M PENSATED ABSENCES AtJune 30,2003,em ployees ofthe Fourth JudicialDistrictCourt have accum ulated and vested $33,055 of em ployee leave benefits,w hich w as com puted in accordance w ith GASB Codification Section C60. O fthis amount,$5,984 is recorded as an obligation ofthe GeneralFund and $27,071is recorded as an obligation of the SpecialRevenue Funds.

31 FO URTH JUDICIAL DISTRICT CO URT JUDICIA L EXPENSE FUND M O NRO E,LO UISIANA Page 24 NOTES TO FINANCIAL STATEM ENTS NO TE 9 CO M M ITM ENTS The Fourth JudicialDistrictCourt has operating leases as fo lows SpecialRevenue Funds There are no m inim um annualcom m itm ents undernoncance lable operating leases NO TE 10 CHANG ES IN AG ENCY FUND DEPO SITS DUE OTHERS A sum m ary ofchanges in agency fund deposits due others fo lows Agency Funds: M isdem eanorprobation Fund O uachita Parish Sheriff's Departm ent, M onroe,louisiana M orehouse Parish Sheriff's Departm ent, Bastrop,Louisiana IndigentDefenderBoard,M onroe, Louisiana Restitution Recipients,Fourth District, State oflouisiana Balance at Balance Beginning atend ofyear Additions Reductions ofyea

32 FO URTH JUDIC IA L DISTRICT CO URT JUDIC IA L EXPENSE FUND M O NRO E,LO UISIANA Page 25 NOTES TO FINANCIAL STATEM ENTS NOTE 11 JO INT VENTURES The Child SupportFund has entered into agreem ents w ith the O uachita Parish Police Jury,O uachita Clerk of C ourt,and the M orehouse C lerk ofc ourtforreim bursem entofsalaries,payro ltaxes,group insurance, retirem entand workm an's com pensation related to em ployees. The M isdem eanorprobation Fund and Drug Court Fund have also entered into agreem ents w ith the O uachita Parish Police Jury forreim bursem entof salaries,payro ltaxes,group insurance,retirem entand workm an's com pensation related to em ployees. The Fourth JudicialDistrictCourt, M isdem eanorprobation Fund have also entered into agreem ents w ith the Ouachita Parish Police Jury to reimburse them forrent.(see Note 9 -Commitments).The Ouachita Parish Police Jury also bils the Child Support Fund one do larperpage filed by thatofice to reim burse itforcosts directly related to the Child Supportenforcem entprogram included in these financialstatem ents as a specialrevenue fund.the O uachita Parish Police Jury and M orehouse Parish Police Jury are reim bursed one do larperpage percase filed by those ofices forcosts directly related to the indigentcases of the JudicialExpense Fund included in these financialstatem ents as a generalfund expense.as the Fourth JudicialDistrictCourt,Child SupportFund,M isdem eanorprobation Fund,and Drug Court Fund reim burses the othergovernm entalunits, the appropriate expense accounts are debited and reflected in the financialstatem ents. NO TE 12 G RA NT PRO G RA M The Fourth JudicialD istrictc ourt,judicialexpense Fund,has entered into a contractw ith the O fice of Community Services,State oflouisiana underthe "Families In Need ofservices Program"(FINS).The Court agreed to furnish the adm inistration and im plem entation offam ilies In Need ofservices,title V IIofthe Louisiana C hildren's Code,w ithin the Fourth JudicialDistrict,State oflouisiana. The Fourth JudicialDistrictCourt,JudicialExpense Fund,had entered into a contractw ith the Louisiana Supreme Court,State oflouisiana underthe "Families In Need ofservice s Program"(FINS).The contractwas appro ved forthe period beginning January 1,2002 untildecem ber31,2002 and funded m onthly from January 1,2002 untiljune 30,2002 for$22,235 and July 1,2002 untildecem ber31,2002 for$22,235. The Fourth JudicialDistrictCourt,JudicialExpense Fund,continues to participate in anothercontract with the Louisiana Supreme Court,State oflouisiana underthe "Families In Need ofservices Program"(FINS).The contract was continued forthe period beginning January 1,2003 untildece m ber31,2003 and funded m onthly from January 1,2003 untiljune 30,2003 for$25,473. The totalexpenditures ofthe Fourth JudicialDistrictCourt,JudicialExpense Fund related to the FINS program s was $47,441and $45,070 forthe fiscalyears ended June 30,2003 and 2002,respectively.

33 FO URTH JUDICIA L DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIANA Page 26 NOTES TO FINANCIAL STATEM ENTS NOTE 12 GRANT PROGRA M (Cont'd) The Fourth JudicialD istrictc ourt,judicialexpense Fund,has entered into a contractw ith the Louisiana Supreme Court,State oflouisiana underthe "Truancy Assessmentand Service Center(TASC)Assistance Program ".The contractw as approved forthe period beginning July 1,2002 untiljune 30,2003 and funded based upon monthly statements ofplan expenditures.the court received $16,140 forthe fiscalyearended June The Fourth JudicialDistrictCourt,JudicialExpense Fund,has entered into a contractw ith the Louisiana Supreme Court,State oflouisiana underthe "Truancy Assessmentand Service Center(TASC)Assistance Program ". The contractwas approved forthe period beginning Decem ber1,2001 untiljune 30,2002 and funded m onthly fro m Decem ber1,2001 untiljune 30,2002 for$56,140. The totalexpenditures ofthe Fourth JudicialDistrictCourt $15,868 and $58,773 forthe fiscalyears ended June 30, JudicialExpense Fund related to this program were 2003 and 2002,re spectively. The Fourth JudicialDistrictCourt,Court Serv ices Fund,has been awarded from the Louisiana Suprem e Court, State oflouisiana Drug Court Program Ofice funds thatinclude federalgrants totaling $102,132 during the fiscalyearended June 30,2003 from the "Temporary Assistance forneedy Families (TANF)program. The totalexpenditures ofthe Fourth JudicialDistrictCourt related to this pro gram was $107,158 forthe fiscal yearending June 30,2003. NO TE 13 RISK M A NAG EM ENT The Fourth JudicialDistrictCourt,JudicialExpense Fund is exposed to various risks ofloss related to torts;theft of,dam age to,and destruction ofassets;errors and om issions and naturaldisasters forw hich the Fourth JudicialDistrictC ourt,judicialexpense Fund carries com m ercialinsurance. There have been no significant reduct ions in coverage from the prioryearand settlem ents have notexceeded coverage in the pastthree years.

34 FO URTH JUDICIAL DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIA NA REQUIRED SUPPLEMENTAL INFORMATION (PART B) BUDG ETARY CO M PARISO N SCHEDULES

35 FO URTH JUDICIAL DISTRICT CO URT JUDICIA L EXPENSE FUND M O NRO E,LO UISIA NA Page 27 BUDGETARY COMPARISON SCHEDULE -GENERAL FUND (JUDICIAL EXPENSE FUND) FO R THE YEAR ENDED JUNE 30,2003 Variance W ith FinalBudget Over Resources (Inflows): CourtFees -O uachita Parish CourtFees -M orehouse Parish G rantrevenue InterestIncom e Transfers In From OtherFunds A m ounts Available for A ppropriation $ 168,500 40, , $ 166,531 40,625 63, $ (1, (t49,401 (26 Charges to Appropriation (Outflows: Assets Expenditures Sm a lassetexpenditure CourtReporterCosts Insurance Expense InternetAccess M isce laneous O fi ce Supplies and Postage Payro ltaxes ProfessionalFees Reference M aterials and Dues Rent-Equipm ent& Parking Repair,M aintenance and W arranty Retirem entexpense Salaries Sem inars,m eetings,traveland Training Telephone and Utility Expense TotalCharges to Appropriations Excess ofresource s Over(Under) Charges forappropriations $ 6,732 $ (1,608 ) $ (679 ) $ 929 Fund Balance -Beginning Fund Balance -Ending The accom panying notes are an integralpart ofthis financialstatem ent.

36 FO URTH JUDICIAL DISTRICT CO URT JUDICIAL EXPENSE FUND M O NRO E,LO UISIANA Page28 BUDG ETARY CO M PARISO N SCHEDULE -CHILD SUPPO RT FUND FO R THE YEAR ENDED JUNE 30,2003 Variance W ith FinalBudget O ver Resources (Inflows): CourtFees - InterestIncom e O therincom e Am ounts Available for Appropriation $ 477,500 $ 508,000 $ 509,504 $ 1, ,910 35,883 (27 Charges to Appropriation (Outflows): Assets Expenditures Sm a lassetexpenditure CourtProcess/O peration Fee Insurance Expense InternetAccess M isce laneous O ffice Supplies and Postage Payro ltaxes ProfessionalFees Reference M aterials and Dues Rent Repair,M aintenance and W arranty Retirem entexpense Salaries Sem inars,m eetings,traveland Training Supplies Telephone and Utility Expense Transfers to O therfunds TotalCharges to Appropriations Excess ofresources Over(Under) Charges forappropriations $ 50,004 $ 91,627 $ 86,896 $ 10,151 Fund Balance -Beginning Fund Balance -Ending The accom panying notes are an integralpartofthis financialstatem ent.