W EBSTER PA RISH SH ERIFF M inden,louisiana

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2 W EBSTER PA RISH SH ERIFF G eneralpurpose FinancialStatem ents A sof and forthe Y earended June 30,1999 W ith Supplem entalhform ation Schedules C O N T E N T S Statem ent Page N o. lndel)endenta uditor's R eport 3 G eneralpurpose FinancialStatem ents C om bined Balance Sheet,A llfund Types and A ccountg roups G overn m entalfund Type -G eneralfund - Statem entof P,evenues,Expenditures, and C hanges in Fund Balance -Budget (GAAP Basis)and Actual A B N otesto the FinancialStatem ents Supplem entalllform ation Schedules 9 Schedule _Page N o. Fiduciary Fund Type -A gency Funds C om bining Balance Sheet Com bining Schedule of C hangesin U nsettled BalancesD ue to Taxing Bodiesand O thers Y ear2000 Issue

3 W EI3STER PA RISH SH ERIFF C ontents,june 30,1999 C O N T E N T S (CONTD.) lndependeuta uditor'sr eportsr equired by G overnm enta uditing Standards: R eporto lc om pliance and InternalC ontrol O verfinancialreporting Schedule offindingsand Questioned Costs Sm nm ary Schedule of Prior A uditfindings Schedule Page N o

4 C~RTIFIED PUBLIC ACCO UNTAN1 IndependentA uditor's R eport M EM DER A M ERIC A N N ST IT UT E O F C E RT IFIE D PUBLIC A CCOUNTA NTS S OC IETY O F LO U ISIAN A C ERTIFIED P U BLIC A CCO U NTA NT~ P RA C T IC E L IM IT ED 'TO G OVERN M ENTA L A CCO UNTIN GpA U DITING W EBSTER PA RISH SH ERIFF Ihave audited the generalpurpose financialstatem entsofthe W ebsterparish Sheriff, a com ponentunitof the W ebster Parisb Police Jury,asof June 30,1999,and forthe year then ended,as listed in the table of contents. These generalpurpose financial statem ents are the responsibility of the W ebster Parish Sherif 's m anagem ent. M y responsibility isto expressan opinion on these generalpurpose financialstatem ents based on m y audit. Iconducted m y auditin accordance w ith generally accepted auditing standards and GovernnwntAuditing Standards,issued by the Com ptroller G eneralofthe U nited States. Those standardsrequire thatiplan and perform the auditto obtain reasonable assurance aboutw hetherthe generalpurpose financialstatem entsare free of m alerial m isstatem ent. A n auditincludesexam ining,on a testbasis,evidence supporting the am ounts and disclosures in the generalpurpose financialstatem ents. A n auditalso includes assessing the accounting principles used and significantestinm tes m ade by m anagem ent,as w ellas evaluating the overall financial statem ent presentation. I believe thatnay auditprovides a reasonable basis for m y opinion. 116 P RO FESSIO NA L D RIVE W EST M O N RO E, LOUgSIA NA P HO N E TO LL FREE LO U ISIA N A ~020 FA X In m y opinion,the generalpurpose financial statem ents referred to above present fairly,in allm aterialrespects,the financialposition of the W ebster Parish Sheriff as of June 30, 1999, and the results of its operations for the year then ended in conform ity w ith generally accepted accounting principles. M y auditw as m ade for the purpose of form ing an opinion on the generalpurpose financialstatem entstaken asa w hole. The supplem entalinform ation scheduleslisted in the table of contentsare presented for the purpose of additionalanalysisand are not a required part of the generalpurpose financial statem ents of the W ebster Parish Sheriff. Such inform ation,exceptfor the schedule on the year 2000 issue w hich is marked unaudited,hasbeen subjected to the auditing proceduresapplied in the audi! of the generalpurpose financialstatem entsand,in m y opinion,isfairly presented in allm aterialrespectsin relation to the generalpurpose financialstatem entstaken asa w hole.

5 W EBSTI';R PA RISH SH ERIFF IndependentA uditor's Report, June 30,1999 The year 2000 supplem entary inform ation on page 26 is supplem entary inform ation required by the G overnm entala ccountiug StandardsBoard. Ihave applied certain lim ited procedures,which consisted principally of inquiriesof m anagem entregarding the m ethodsof m easurem entand presentation of the Y ear2000 supplem entary inform ation. H ow ever,idid notauditthc inform ation and do notexpressan opinion on it. In addition,ido notprovide assurance thatthe W ebster Parish Sherif is orw illbe year 2000 com pliant,thatthe W ebsterparish Sherif 'srem ediation effortsw illbe successfulin whole orin part,or thatparoes w ith which the W ebster Parish Sherif does businessare or w illbecom e year2000 com pliant. In accordance w ith Govem m el~tauditing Standards, Ihave also issued reportsdated A ugust23,1999, on the W ebster Parish Sheriff's com pliance w ith law s, regulations, contracts, and grants, and nay rnalcontroloverfinancialreporting A ugust23,

6 G EN ER A L PU R PO SE FIN A N C IA L STA TEM EN TS (OVERVIEW ) 5

7 W EBSTER PA RISH SItER1FF A LL FU N D TY PES A N D A CCO U NT G RO U PS Statem enta Colnbined Balance Sheet,June 30,1999 GOVERNM ENTAl FUND TYI'E - GENERAl. FUND ACCOU NT GROUPS FIDUCIARY FUND TYPE - GENERAL GENERAl. AGENCY FIX ED LONG -TERM FU NDS A SSETS OBIJGATIO NS q'ota1. (M EM ORANDUM ONLY) A SSETS C ash and cash equivalents Receivables D eferred charges O ffice furnishingsand equipm ent A m ounlto be provided for refiren~em of long-term obligations TO TA L A SSETS $1,809, , $2,006,927 $282,199 9,773 $877,891 $291,972 $869,265 $49,145 $2,091, ,509 4, $49,145 49,145 $3,217,309 LIA BILITIES A N D FLINI)EQUITY l,iabililics: Accountspayable D ue to taxing bodiesand others C apitallease payable Con~pensated absencespayable To(alLiabilities Fund Equity: ]nveslnlenlilgeneralfixed assets Fund balance -unrc~ rved - undesignated TotalFund Equity $45, ,961,698 1,961,698 $291, ,972 N O N E $877,891 N O N E , N O N E $45, ,972 6,729 42, ,265 1,961,698 2,830,963 TO TA l.lia BILITIES AN D FUND EQUITY $2,006,927 $291,972 $869,265 $49,145 $3.217,309 The accom panying notesare an integralpartof tifsstaten~ent

8 W EBSTER PA RISIt SH ERIFF GOVERNM ENTAL FU N D TYPE -G ENERAL FU ND ~tatenlclj{b Stalcm entof ReveJm es,expenditores,and C hangesin Fund Balance -Budget (GAAP Basis)and Actual Forthe YearEnded June 30,1999 R EV EN UES "l'~xes-ad va]orcfa lnlergoverm nenla]revenues: Federalgrants State grants: State sul'~plcm entalpay State revenue sharing (net) V ideo poker Dare program O ther Localgrants Fees,charges,afld com m issions forservices C i'viland crim inalfees C Olu llissionso 1licensesand taxes C ourtattendance Transportation of prisoners Feeding and keeping ofprisoners hullate w ork crew s O ther U se ofm oney and property M iscellaneous Totalrevenues ACTUAl $1,396,862 $1,469,058 94, , , ,548 4, ,919 95,921 5,266 11,009 1,298, ,559 22, ,947 3,921, , , ,423 20,687 5, ,650 93,978 8,050 14,401 1,385, ,623 23,851 54, ,818 4, VA RIA NCE FAVORABI.F (UNI~AVOI/ABI.I';) $72,196 (14,098) 2, ,875 16,325 5,260 (8,329) (15,269) (1,943) 2,784 3,392 86,443 6,064 1, , EX PEN I)ITU R ES l'ublic safety: C urrent: Personalservicesand related benefits O perating services M aterialsand supplies ]'ravelalld other charges Capitaloutlay Totalexpenditures 2,420,167 1,118, ,213 48, ,631 4,005,121 2,379,385 1,066, ,417 55, ,717 3,930,700 40,782 51,781 (25,204) (7,852)

9 W EBSTER PA R1SIt SH ERIFF G O V ERN M EN TA L FU N D TY PE -G EN ERA L FU N D Statem entofrevenues,expenditures,and Changesin Fund Balance -Budget (GAAP Basis)and Actual,etc. EXC ESS O F R EV EN U ES O V ER EX PEN DITU RES A CTUAL Statem enlb VARIANCE FAVORABI.I~ (UNFAVORABl.15) ($83,169) $202,538 $285,707 O TItER FIN A N C IN G SO U R C ES Sale offixed assets Proceedsfronlinsurance recovery Proceedsfi'om seized drug property sale Totalotherfinauciug sources 3,854 8,224 10,402 22,480 3,854 8,225 14, ,566 4,567 EXCESS O F REV ENUES AN D O TH ER SO U R C ES O V ER EX PEN D ITU R ES (60,689) 229, ,274 FUN D BA LAN CE A T BEG INN IN G O F Y EA R FU N D BALAN C E A T EN D O F Y EAR N O N E $1,961,698 (Concluded) The accom panying notesare an integralpartofthisstatem ent - 8-

10 W EBSTER PA RISItSH ER IFF N otesto the FinancialStatem ents A s of and Forthe Y earended June SUM M A R Y O F SIG N IFIC AN T A CC O U N TIN G PO LIC IES A sprovided by A rticle V,Section 27 of the Louisiana Constitution of 1974,the sherif servesa fouryearterm asthe chiefexecutive officerof the law enforcem entdistrictand ex-officio tax collector ofthcparish. Thesherif also administerstheparish jailsystem and exercisesdutiesrequired by the parish courtsystem,such as providing bailiffs,executing orders ofthe court,serving subpoenas, et cetera. A s the ex-of icio tax collector of the parish,the sherif is responsible for the collection and distribution of ad valorem properly taxes,parish occupational licenses, state revenue sharing funds, sporlsm eu licenses,and fines,costs,and bond forfeitures im posed by the districtcourt. The sherif hasthe responsibility forenforcing state and locallaw s, ordinances,etcetera,w ithin the territorialboundariesofthe parish. The sherif providesprotection to the residents of the parish through on-site patrols, investigations,el cetera,and serves the residents of the parish through the establishm entof neighborhood w atch program s,anti-drug abuse program s,etcetera. A dditionally, the sherif,when requested,providesassistance to other law enforcem entagenciesw ithin the parish. A. R EPO R TIN G EN TITY A s the governing authority of the parish, for reporting purposes, Parish Police Jury is the financialreporting entity for W ebster Parish. the W ebster The financial reporling entity consistsof(a)theprimary govermnent(policejury),(b)organizationsfor which the primary governmentisfinancially accountable,and (c)otherorganizationsfor w hich the nature and significance of theirrelationship w ith the prim ary governm entare such thatexclusion w ould cause the reporting entity'sfinancialstatem ents to be m islcadiug or incom plete. GovernmentalAccounting StandardsBoard (GASB)Statem entno.14 established crileria for determ ining w hich com ponentunits should be considered parlof the W ebsler Parish Police Jury for financialreporting purposes. The basic criterion for including a potentialgeneralpurpose w ithin the reporting entity is financialaccountability. The G A SB hassetforth criteria to be considered in determ ining financialaccountability.thiscriteria includes:

11 W EBSTER PA RISH SH ERIFF Notesto the FinancialStatem ents(continued) Appointing avoting majority ofan organization'sgoverning body,and: a. Theability ofthepolicejury to imposeitswilon thatorganization and/or b The potentialforthe organization to provide specific financial benefits to or im pose specific financial burdenson thepolicejury. 2 Organizationsforwhich the police jury doesnotappointa voting majority butarefiscaly dependenton thepolicejury. O rganizations for w hich the reporting entity financial statem ents w ould be m isleading if data of the organization is notincluded because of the nature or significance of the relationship. Becausethepolice jury maintainsthesherif'sofi ceandprovidesfundsforvarious operationsoftheparish jail,thesheriffwasdetermined to bea componentunitofthe W ebster Parish Police Jury, the financialreporting entity. The accom panying financial statem ents present inform ation only on the funds m aintained by the sherif and do not presentinformation on thepolicejury,thegeneralgovermnentservicesprovided by that governm entalunit,orthe othergovernm entalunitsthatcom prise the financialreporting entity. B. FUN D A C CO U N TIN G The sherif usesfundsand accountgroupsto reporton financialposition and results of operalions. Fund accounting isdesigned to dem onstrate legalcom pliance and to aid financialm anagem entby segregating transactionsrelated to certain governm entfunctions or activities. A fund is a separate accounting entity w ith a self-balancing setof accounts that com prises its assets, liabilities, fund equity, revenues,and expenditures. A n account group,on the otherhand,isa financialreporting device designed to provide accountability forccrtain assetsand liabilities(generalfixed assetsand generallong-term obligations)that arc notrecorded in the "funds"because they do notdirectly affectnetexpendable available financialresources. They are concerned only w ith the m easurem entoffinancialposition, notw ifl~the m easurem entofresultsofoperations

12 W EBSTF~R PA R1SIISH ERIFF Notesto thefinancialstatem ents(continued) Fundsare classified into three categories;governm ental,proprietary and fiduciary. Each category,in turn,is divided into separate "fund types." G overnm entalfunds are used to accountfora governm ent's generalactivities,w here the focus of attention is on the providing ofservicesto the public asopposed to proprietary fundsw here the focusof attention is on recovering the costofproviding services to the public or other agencies through service chargesoruserfees. Fiduciary fundsare used to accountforassetsheld forothers. The sherif 'scurrentoperationsrequire the use of governm entaland fiduciary fundsasdescribed below : G overm nentalfund -G eneralfund The G eneral Fund, as provided by Louisiana Revised Statute 33:1422,istile principalfund and isused to accountforthe operationsof the sheriff's office. The sherif 's prim ary source of revenue is an ad valorem tax levied by the law enforcem ent district. O ther sources of revenue include com m issionson state revenue sharing,state supplem ental pay for deputies,civiland crim inal fees,fees for court attendance and m aintenance of prisoners,etcetera. G eneraloperating expenditures are paid from thisfund. Fiduciary Fund -A gency Fund Type The agency funds are used as depositories for civil suits, cash bonds,taxes, fees,etcetera. D isbursem ents from the fundsare m ade to various parish agencies, litigants in suits, et cetera, in the m anner prescribed by law. Agency fundsare custodialin nature (assetsequal liabilities)and do notinvolve m easurem entofresultsofoperations. C. FIX ED A SSETS AN D LO N G -TERM O BLIG A TIO N S Fixed assetsused in governmentalfund typeoperations(generalfixed assets)arc accounted forin the generalfixed assetsaccountgroup,ratherthan in the G eneralfund. Generalfixed assetsprovided by thepolicejury arenotrecorded in thegeneralfixed assets accountgroup. A pproxim ately 3 percentof fixed assets are valued atestim ated historicalcosts based on the actualcosts of like item sw hile the rem aining 97 percem are based on actualhistoricalcosts. N o depreciation has been provided on generalfixed assets. There are no long-term obligations atjune 30,1999.

13 W EBSTER PA RISH SH ERIFF Notesto the FinancialStatem ents(continued) D. BA SIS O F A C C O U N TIN G Tile financial reporting treatm ent applied to a fund is determ ined by its m easurem entfocus. A llgovernm entalfundsare accounted forusing a currentfinancial resources m easurem ent focus. W ith this m easurem ent focus,only current assets and currentliabilities generally are included on the balance sheet. O perating statem ents for these fundspresentincreases(i.e.,revenuesand otherfinancing sources)and decreases (i.e.,expendituresand otherfinancing uses)in netcurrentassets. The m odified accrualbasis of accounting isused forreporting the governm ental (General) and fiduciary (Agency) fund types. Under the modified accrualbasis of accounting,revenuesare recognized when susceptible to accrual(i.e.,when they become both measurable and available). "M easurable"meansthe amountofthe transaction can be determ ined and "available"m eanscollectible w ithin the currentperiod orsoon enough thereafterto be used to pay liabilitiesof the currentperiod. The sheriff usesthe follow ing practices in recording revenues and expenditures for the G eneralfund: R evenues A d valorem taxesand the related state revenue sharing are recorded in the yearthe taxes are due and payable. A d valorem taxes are assessed on a calendar yearbasisand attach asan enforceable lien and becom e due and payable on the date the tax rolls are filed w ith the recorder of m ortgages. Louisiana Revised Statute 47:1993 requiresthatthe tax rollbe filed on orbefore N ovem ber 15 of each year. A d valorem taxesbecom c delinquentif notpaid by D ecem ber 31. The taxesare norm ally collected in D ecem ber,january,and February of the fiscalyear. lntergovernm entalrevenuesand fees,charges,and com nlissionsfor servicesare recorded w hen the sherif isentitled to the funds. Interestincom e on tim e depositsisrecorded w hen the tim e deposits have m atured and the interestis available. Interestincom e on interest-bearing dem and depositsisrecorded al the end of each m onth w hen credited by the bank. Substantially all other revenues are recorded w hen they becom e available to the sherif.

14 W I~BSTER PA RISH SH ERIFF Notesto the FinancialStatem ents(continued) Based o lthe above criteria,intergovernm entalrevenuesand fees charges,and com m issionsforservicesare treated assusceptible to accrual Expenditures Expenditures are generally recognized under the m odified accrual basis w hen the related fund liability is incurred. O ther Financing Sources Sales of fixed assets,insurance recoveries,and proceedsfrom drug enforcem ent are accounted for as other financing sources and are recognized w hen the underlying eventhasoccurred. BU D G ET PR A C TIC E S Proposed budgets, prepared on the m odified accrual basis of accounting, are published in the officialjournalatleast15 dayspriorto the public hearing. Public hearings are held atthe sherif 's office during the m onth of June for com m ents from taxpayers. The budgets are then legally adopted by the sheriff and am ended during the year,asnecessary.budgetsareestablished and controlled by thesheriffattheobjectlevel of expenditure. Encum brance accounting is not recognized w ithin the budgetary accounting system. A ppropriationslapse atyear-end and m ustbe reappropriated forthe follow ing year to be expended. Budgeted am ounts included in the accom panying financialstatem ents iuclude the originaladopted budgetam ountsand allsubsequentam endm ents. F. CASH AND CASH EQUIVALENTS U nderstate law,the sherif m ay depositfuudsin dem and deposits,interestbearing dem and deposits,m oney m arketaccounts,or tim e deposits w ith state banks organized underl.ouisiana law and nationalbankshaving principalofficesin Louisiana.A tjune 30, 1999,the sherif hascash and equivalents(book balance)totaling $2,091,481,asfollows: D em and deposits Petty cash Tim e deposits Total $1,538,407 3, ,000-13

15 W F~BS'I'ER PA RISIISItERIFF Notesto the FinancialStatem ents(continued) These deposits are stated atcost,w hich approxim atesm arket.u nder state law, these deposits, or the resulting bank balances, m ust be secured by federal deposit insurance orthe pledge of securitiesow ned by the fiscalagentbank. The m arketvalue of the pledged securities plus the federaldepositinsurance m ustatalltim es equalthe am ounton depositw ith the fiscalagentbank.these securitiesare held in the nam e of file pledging fiscalagentbank in a holding orcustodialbank thatism utually acceptable to both parties.cash and equivalents (bank balances) atjune 30, 1999 are secured as follow s: Bank balances Federaldepositinsurance Pledged securities(uncollateralized) $2,020,290 $686,998 2,934,750 Total Because the pledged securitiesare held by a custodialbank in the nam e of the fiscal agentbank rather than in the nam e of the sheriff,they are considered uncollateralized (Category 3)underthe provisionsofgasb Codification C20.106;however,Louisiana Revised Statute 39:1229 im posesa statutory requirem enton the custodialbank to advertise and sellthe pledged securitiesw ithin 10 daysof being notified by the sheriffthatthe fiscal agenthas failed to pay deposited funds upon dem and. G. LEV IED TAX ES The follow ing is a sununary of authorized and levied ad valorem taxes Authorized Levied Expiration Law enforcem entdistrict N O N E The difference betw een the authorized and levied m illage isthe resultof reassess m ents of taxable property required by A rticle 7,of the Louisiana C onstitution of H. V A C A TIO N,SIC K LEA V E A N D C O M PEN SA TO R Y TIM E A fterone yearof service,allem ployeesare granted 14 daysof vacation leave each year. V acation leave m ustbe taken in the yeargranted and m ay notbe accum ulated and carried forw ard to succeeding years. U pon term ination, unused vacation leave ispaid to em ployees atthe rate of their presentsalary. V acation leave cannotbe acculnulatcd past - 14-

16 W F~IZ~STEI~,PARISH SH ERIFF Notesto thefinancialstatem ents(continued) theyearitisearned. Sick leave isgranted asneeded and justified. Employeesearn com pensatory tim e, w hich can be carried forw ard. U pon term ination, m m sed com pensatory tim e is paid to em ployees attheircurrentrate of pay. The costof leave privileges,com puted in accordance w ith G A SB Codification Section C 60,is recognized asa current-year expenditure in the G eneralfund w hen leave isactually taken. AtJune 30,1999,employeesofthesherif'soffice have $42,416 of accum ulated com pensatory tim e,w hich is reflected on Statem enta. R ISK M A N A G EM EN T The sherif isexposed to variousrisk of lossrelated to torts;theft of,dam age to, and destruction of assets and errors and om issions. To handle such risk of loss,the m aintainsm aintains com m ercialinsurance policies covering his autom obiles and surely bond coverage. N o claim s w ere paid on any of the policies during the pastthree years w hich exceeded the policies'coverage am ounts. There w ere no significantreductionsin insurance coverage during the yearended June 30,1999. J. T O T A L C O LU M N O N T H E B A L A N C E SH E ET The totalcolum n on the balance sheetiscaptioned M em orandum O nly to indicate thatitispresented only to facilitate financialanalysis(overview). Data in thiscolum n does not present financial position in conform ity w ith generally accepted accounting principles. N either is such data com parable to a consolidation. Interfund elim inations have notbeen m ade in the aggregation of thisdata. 2. R EC EIVA BLES The G eneralfund receivablesof $192,736,atJune 30,1999,are asfollow s C lass of receivables A d valorem taxes hltergovernm entalrevenues Federalgrants Slate grants: D.A.R.E. V ideo Poker $398 12,345 2,

17 W EBSTER PA RISH SH ERIFF N otes1o the FinancialStatem ents(continued) C lass of receivables Fees,charges,and com m issions for services: Coum aissionson licensesand taxes C iviland crim inalfees Courtattendance Feeding and keeping prisoners O ther U se of m oney and property -interestearnings M iscellaneous $10,421 11, ,742 2, ,354 Total 3. C H A N G E S IN G EN ER A L FIX ED A SSE TS A sum m ary of changes in ofi ce furnishingsand equipm entfollow s Balance atjune 30, A dditions D eletions 1998 Balance atjune 30, 1999 $803, ,737 (59,475) $877,891 G eneralfixed assets as of July 1, 1998 have been restated to reflectchange due to prior year estim ated am ounts being replaced w ith actualam ounts. 4. PEN SIO N PLA N Substantially allem ployeesof the W ebsterparish Sherif 'soffice are m em bersof the Louisiana Sheriff'sPension and ReliefFund (System),a cost-sharing,multiple-employerdefined benefitpension plan adm inistered by a separate board oftrustees. Allsheriffsand alldeputieswho are found to be physically fit,who earn atleast$400 perm onth, and w ho w ere betw een the ages of 18 and 50 at the tim e of original em ploym ent are required to participate in the System. Em ployees are eligible to retire ator after age 55 w ith atleast 12 years of credited service and receive a benefit,payable m onthly for life,equalto a percentage of their finalaverage salary foreach yearof credited service.the percentage factor to be used foreach year of service is2.5 percentforeach year if totalservice isatleast12 butless than 15 years,2.75 per centforeach year if totalservice is atleast 15 butleastthan 20 years,and 3 percentforeach year if totalservice is atleast20 years(act1117 of1995 increased theaccrualrateby 0.25 percentforallservice rendered on - 16

18 W EBSTER PA RISH SH ERIFF Notesto the FinancialStatem ents(continued) orafterjanuary 1,1980). In any case,the retirem entbenefitcannotexceed 100 percentoftheirfinalaveragesalary.final-averagesalary istheemployee'saveragesalary overthe36 consecutiveorjoined m onthsthaiproduce the highestaverage. Em ployeeswho term iuate w ith atleast12 yearsofservice and do no1w ithdraw theirem ployee contributionsm ay retire ator afterage 55 and receive the benefitaccrued to theirdate of term inafion asindicated previously. Em ployeeswho term inate w ith atleast20 yearsof credited service are also eligible to electearly benefits betw een ages 50 and 55 w ith reduced benefits equalto the actuarialequivalentof the benefitto w hich they w ould otherw ise be entitled atage 55. The System also providesdeath and disability benefits. Benefitsare established oram ended by state statute. T he System issuesan annualpublicly available financialreportthatincludesfinancialstatem ents and required supplem entary inform ation forthe System. Thatreportm ay be obtained by w ritiug to the Louisiana Sheriffs Pension and Relief Fund,PostO ffice Box 3163,M onroe,louisiana 71220,orby calliug (318) Plau m em bersare required by state statute to contribute 8.7 percentof theirannualcovered salary and the W ebsterparish Sherif isrequired to contribute atan actuarially determ ined rate. The current rate is5.0 percentof annualcovered payroll. Contributionsto the System also include one-half of one percentof the taxes show n to be collectible by the tax rolls of each parish and funds as required and available from insurance prem ium taxes. The contribution requirem ents of plan m em bers and the W ebsterparish Sheriff are established and m ay be am ended by state statute. A sprovided by Louisiana Revised Statue 11:103,the employercontributionsare deternfined by actuarialvaluatiou aud are subject to chauge each yearbased on the resultsof the valuation for the prior fiscalyear. The W ebsterparish Sherif'scontributionsto the System forthe yearsended June 30,1999,1998,and 1997 were $101,536, $90,244,aud $93,374,respectively,equalto therequired contributionsforeach year. 5. C A PITA L LEA SE S The sherif recordsitem sundercapitalleasesasan assetand an obligation in the accom panying fiuaucialstatem ents. A t June 30, 1999,the sheriff has one capitallease in effect for a 1995 Buick Roadm aster. The lease had an originalrecorded am ountof $14,942. The lease obligation ispaid from the G eneralfund. The follow ing is a sum m ary of future m inim um lease paym ents, togetherw ith the presentvalue of the netm inim um lease paym ents,asof June 30, 1999: Y ear T otalm inim um lease paym ents Less am ountrepresentiug interest Presentvalue of netm ininm m lease paym ents $6, ,188 (459) $6,729-17

19 W EBSTER PA RISH SH ERIFF Notesto thefinancialstatements(continued) C H A N G ES IN G EN ER A L LO N G -TER M O BLIG A TIO N S 1999 The follow ing isa sum m ary of long-term obligation transactionsforthe two yearsended June 30 Capital Com pensated Lease A bsences Total Long-term obligations, June 30,1998 A dditions D eletions Adjustment* l,ong-tem ~obligations, June 30,1999 $11,992 (5,263) $25,013 50,635 (36,191) 2,959 37,005 50,635 (41, $42,416 $49,145 *Adjustmenthasbeen madeto accountfordifferencesbetween the beginning and ending ratesofpay C H A N G ES IN A G EN C Y FU N D BA LA N C ES A sunnnary of changes in agency fund balances due to taxing bodies and others follow s Balance atjune 30,1998 A dditions Deletions Balance atjune 30,1999 Total $270,228 12,440,742 (12,418,998) $660 $150,740 $291, LITIG A TIO N A ND C LA IM S The W ebster Parish Sherif is involved in severallaw suits.in the opinion of the sherif 's legal counsel,allthe claim sexceptone are eitheradequately covered by insurance ordo notinvolve m onetary claim s. The rem aining suit, involving claim s of unpaid overtim e and dam ages, has been to trial. Judgem entwasm ade in favorof the defendantsin the am ountof $519,228,which isnotcovered by the sherif 'sinsurance. The sherif hasfiled a m otion fora new trialand iscurrently aw aiting a ruling. N o liability forthejudgementhasbeen included on StatementA pending thecourt'sruling on thesherif's m otion fora new trial.

20 W EBSTER PA RISH SItERIFF Notesto the FinancialStatem ents(continued) 9 EX PEN DITU RES O F TH E SH ERIFF'S O FFICE PA ID BY TIlE PA R ISH PO LICE JU RY The W ebsterparish Sheriff'sofi ce islocated in the parish courthouse. The costof m aintaining and operating the courthouse,asrequired by L ouisiana R evised Statute 33:4715,is paid by the W ebster Parish Police Jury. 10. FED ER A L/STA TE FIN AN CIA L A SSISTAN C E U Nn 'EI)STATES DEPARTM ENT O F JUSTICE Passed through Louisiana Com m ission on Law Enforcem eut: StreetSalesD isruption StreetSalesDisruption D om estic V iolence CFDA NUM BER B I-B B1-B M I-M YEAR ENI)EI) Jtlnc $2,069 38, TotalU nited StatesD epartm entof Justice U N ITE1) STA TES D EPA R TM ENT O F TR ANSPO RTATIO N Pa~sed through Louisiana H ighw ay Safety Com m ission: Buckle Up Louisiana Safe and SoberOvertim e Campaigning W ebsteraccidentsafety Patrol(W ASP) TotalUnited StatesDepartm ertof Transportation TotalFederalFinaucialA ssistance LO UISIANA C O M M ISSIO N O N LAW ENFOR CEM ENT Dare Program N/A E , $80,095 $20, C O N TR A C T -O PER A TIO N O F PEN AL FA RM O n February 11,1988,the W ebsterparish Sheriffentered into an agreem entw ith the W ebster Parish Police Jury in w hich the sherif assum ed the responsibility for the operation and m anagem ent, including the related costs,of the W ebsterparish PenalFarm forthe period M arch 1,1988,to M arch 1,1993. The agreem entw asrenew ed foran additionalfive yearsand w illexpire on July 6,1998. For 19-

21 W EBSTER PA RISH SH ERIFF M ioden,louisiana N oleslo Ihe FinancialSlalem ents(continued) assum ing thisresponsibility,the sherif receivesfunding fortile facility from the W ebsterparish Police Jury in theamountof$100,000 yearly and $3.50 perday foreach parish prisoner. 12. PO STR ETIREM EN T IN SU R AN CE BEN EFITS The W ebster Parish Sherif provides certain insurance benefits for its retired em ployees. Substantially all of the sherif 's em ployees becom e eligible for these benefits if they reach norm al retirenm ntage w hile w orking forthe sherif. These benefitsforretireesand sim ilarbenefitsforactive em ployeesare provided through alinsurance com pany orthe State Em ployeesg roup BenefitsProgram, whosemonthly prem ium sare paid jointly by tile sherif. The sheriffrecognizesthe costofproviding these benefitsasan expenditure when the monthly premiumsare due,which was$270,334 for1999.of thatam ount,$24,369 waspaid forretirees.

22 SU PPLEM EN TA L IN FO RM A TIO N SC H EDU LES 21

23 W EBSTER PARISH SH ERIFF SU PPLEM ENTA L IN FORM ATIO N SCltED U I.ES For the Y earended June 30,1999 FIDU CIAR Y FUN D TYPE -A G EN C Y FU N D S C IV Il.FU N D The CivilFund accounts for funds held in civilsuits,sherif 's sales,and garnishm ents and paym entto recipients in accordance w ith applicable law s. C R IM IN A L FU N D The Crim inalfund accountsforthe collection of bonds,fines,and courtcostsin crim inalm atters and paym entto recipients in accordance w ith applicable law s. TA X C O LLEC TO R FU N D A rticle V,Section 27 of the Louisiana Constitution of 1974,providesthatthe sherif w illserve as the collector of state and parish taxes, sportsm an and occupational licenses, and fees. T he Tax C ollectorfund isused to collectand distribute these taxesand feesto the appropriate taxing bodies. -22

24 W EBSTER PA RISH SH ERIFF FID U CIA RY FU N D TY PE -A G EN C Y FU N D S Schedule 1 Colnbining Balance Sheet,June 30,1999 TA X C IV IL CRIM IN A L CO LLEC TO R FU N D FU N D FU N D TO TA L A SSETS C ash D ue ffonllaxing bodies and others Tolalassets $660 $150,740 $130,799 9,773 $660 $150,740 $140,572 $282,199 9,773 $291,972 LIA BILITIES D ue Io taxing bodiesand olhers $660 $150,740 $140,572 $291,972 23

25 W EBSTER PARISH SH ERIFF M inden.louisiana FIDUCIARY FUN D TYPE -A GENCY FUN DS Schedule 2 Com bining Schedule ofchangesin Balances D ue to Taxing Bodiesand O thers Forthe YearEnded June U N SETTI.ED BA LA N C ES DU E TO TAX ING BO DIES AND O TH ERS JUN E 30,1998 TAX CIVIL CRIM INAL COLLECTOR FUND FUN D FUNI) TOTAl $30,139 $174,369 $65,720 $270,228 A D D ITIO N S I)eposits: C ivilsuits,sales,and seizures Finesand forfeitures A d valorem taxes: C urrentyear Prioryear Protested State Revenue Sharing Sporlsnlen liceuses Parish licenses Intereston: N O W accounts l)elinquenttaxes Prior year taxes Fish and gam e account Protested taxesheld in escrow Redem ptions Tax notices,etc. O ther Totaladditions Total , , , , ,969,597 6,412 71, , , ,433 13, ,262 15,170 17, ,264, , ,969,597 6,412 71, , , ,433 13, ,262 15,170 17,824 16,646 12,440,742 12,710,970 R EDU C TIO N S D eposits settled to: Louisiana D cpam nentof Forestry l.t~u:,siana Tax C~m m ~ssi~n Louisiana D epartm entof W ildlife and Fisheries 15,344 3, ,344 3, ,781 24

26 W EBSTER PA R1SItSH ERIFF FID U CIA RY FU N D TYPE -A G EN CY FU N D S Com bining Schedule of Changesin Balances D ue to Taxing Bodiesand O tbers,etc. Schedule 2 REDUCTIONS:(CO NTD.) Depositssettled to:(contd.) l.ouisiana Com lnission on Law Enforcem entand Adm inistration ofcrim inaljustice W ebsterparish: A ssessor C lerk of Court Police Jury SchoolBoard Sherif lnduslriald istricts D oyline W aterw orksd istrict Fire protection districts Pension funds D istrictattorney Judicialexpeose fund Refunds lodigcntdefenderboard N orthw estlouisiana Crim inalistic Laboratory Litigants A ttorneys,appraisers,etc. N orthwestlouisiana Juvenile D etention CenterA uthority O therreductions Totalreductions TAX CIVIl. CRIM INAL COL1.ECTOR FUND FUN D FU NI) $1,204 $32,443 30, , ,007 4,387 45, , , , , ,498 $917, ,223,411 4,883,808 1,604, ,870 5, , ,606 11, $917,682 63,608 2,496,914 4,883,808 1,813, ,870 5, , ,606 91,259 30,769 11,425 77,708 43, , , ,480 12,418,998 U NSETTLED BALAN CES DU E TO TAX IN G BO D IES A N D O TItER S,JU N E 30,1999 $660 $150,740._ 0 _ $140,572. $291,972 (Concluded)

27 Schedule 3 W EBSTER PA RIStt SH ERIFF SU PPLEM EN TA L IN FORM A TIO N SCH ED U LE A sof and Forthe Y earended June 30,1999 YEAR 2000 ISSUE (Unaudited) The year2000 issue isthe resultof shortcom ingsin m any electronic data processing system sand otherelectronic equipm entthatm ay adversely affectthe governm ent's operationsas early as fiscalyear The W ebsterparish Sherif hascom pleted an inventory of com putersystem sthatm ay be affected by the year2000 issue and thatare criticalto conducting operationsof the sherif 's ofi ce. The sherif has identified tile financialreporting system as requiring 2000 rem ediation. A lltesting and validation of the tax collection program w illbe com pleted prior to D ecem ber,1999.the generalledgeraccounting system w illbe replaced w ith a new system,w hich isyear2000 com pliant,prior to D ecem ber31, Because of the unprecedented nature of the Y ear2000 issue,itseffectsand the successof related rcm ediation effortsw illnotbe fully deterlninahle untilthe year 2000 and thereafter. M anagem entcannot assure that the sheriff is or w illbe Year 2000 ready,thatthe sherif 's rem ediation efforts w illbe successfulin w hole orpart,orthatpartiesw ith w hom the sherif doesbusinessw illbe year2000 ready. - 26

28 lndepeudenta uditor'sr eportsr equired by G overnm enta uditing Standards 27

29 CERTIFIED publqc ACCO UNTAN~ IndepeudentA uditor'sr eporton C om pliance and InterualC ontrolo ver FinancialR eportiug M EM BER A M ERICA N NSTITUTE O F C ERTIFIED P UBLIC A CCO U NTA NTS S OC IET~f OF L O ~ IGi~ N ~ C ERTIFIED P U BLIC A CCO U NTA NTS P RACTIC E L IM ITED 10 G O VERN M ENTA L A CCO UNTING,A U DITIN G A N D F~N ~NC ~ L R EPORTin G W EBSTER PA RISH SH ERIFF M iuden.louisiana Ihave audited the generalpurpose financialstatem ents of the W ebster Parish Sherif asof and forthe year ended June 30,1999 and have issued m y reportthereon dated A ugust23,1999.iconducted m y auditin accordance w ith generally acccptcd auditing standards and the standards applicable to financialaudits contained in Governm ent A uditing Standards,issued by the C om ptroller G eneralof the U nited States. Com pliance A spartof obtaining reasonable assurance aboutw hetherthe W ebster Parish Sherif 's fiuancial statem ents are free of m aterial m isstatem ent, I perform ed tests of its com pliance w ith certain provisions of law s, regulations, contracts and grants, noncom pliance w ith w hich could have a directand m aterialeffecton the determ ination of financial am ounts. H ow ever,providing an opinion on com pliance w ith those provisionswasnotan objectiveofmy auditand,accordingly,ido notexpresssuch an opinion. The results of m y tests disclosed no instances of noncom pliance thatare required to be reported under Governm entauditing Standards. 16 P RO FESSION A L D RIVE W EST M O N ROE, LOUISIA NA P HO N E 3 I "ro LL F REE LO U ISIA NA !.5020 FA X InternalControlO ver FinancialR eporting In planning and perform ing m y audit, I considered the W ebster Parish Sherif 's internalcontroloverfinancialreporting in order to determ ine m y auditing procedures forthe purpose of expressing m y opinion on the financialstatem entsand uotto provide assurance on tbe internalconlro]over financialreporting.m y consideration of the internalcontroloverfinancialreporting w ould notnecessarily disclose allm atters in the i,~tcrnalcontrolover financialreporting thatm ightbe m aterialw eaknesses. A m aterialw eakness is a condition in w hich the design oroperation of one orm ore of the internalcontrolcom ponentsdoesnotreduce to a relalively low levelthe risk that m isstatem entsin am ountsthatw ould be m aterialin relation to tbe financialstatem ents being audited nray occurand notbe detected w ithin a tim ely period by em ployees in the norm alcourse of perform ing theirassigned functions.inoted no m attersinvolving the internalcontrolover financialreporting and its operation thaticonsider to be m aterialw eaknesses. -28-

30 W ebsterparish Sherif IndependentA uditor's R eporton C om pliance A nd InternalControlO verfinancialreporting,etc June 30, 1999 This reportis intended forthe inform ation ofthe W ebsterparish Sherif. This isnotintended to lim it thc distribution of thisreport,w hich isa m atterof public record. A ugust23,

31 W EBSTER PA RISH SH ERIFF M inden.louisiana Schedule 4 Schedule offindingsand Questioned Costs For the Y earended June 30,1999 A. SU M M A R Y O F A U D IT R ESU LTS The auditor's reportexpresses an unqualified opinion on the generalpurpose financial statem entsofthe W ebsterparish Sheriff. 2 N o instancesof noncom pliance m aterialto the financialstatem ents of the W ebsterparish Sherif w ere disclosed during the audit. N o reportable conditionsrelating to the auditof the financialstatem entsare reported in the IndependentA uditor's R eporton InternalC ontrolo ver FinancialR eporting. FIN D IN G S -FIN AN C IA L STA TEM EN TS AU D IT N one - 30-

32 W EBSTER PA RISH SH ERIFF M inden.louisiana Schedule 5 Sum m ary Schedule of Prior A uditfindings Forthe Y earended June 30,1999 There w ere 1o auditfindingsreported in the auditforthe two yearsended June 30,