EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA FINANCIALSTATEMENTS JUNE30,202AND201 O?,.'.R-C['.

Transcription

1 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA FINANCIALSTATEMENTS JUNE30,202AND201 O?,.'.R-C['.

2 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA WITHINDEPENDENTAUDITOR'SREPORT FINANCIALSTATEMENTS TABLEOFCONTENTS PAGE IndependentAuditor'sReport 1-2 IndependentAuditor'sReportOnComplianceAndIntemalControlOverFinancialReporting BasedOnAnAuditOfTheBasicFinancialStatementsInAcordanceWith GovernmentAuditingStandards 3-4 Management'sDiscusionandAnalysis 5-9 BasicFinancialStatements GovernmentWideFinancialStatements StatementsofNetAsets StatementsofActivities I01 FundFinancialStatements BalanceShets-GovernmentalFund StatementsofRevenues,ExpendituresAndChangesInFundBalance-Governmental 12 StatementsofFiduciaryNetAsets-AgencyFunds NotesToTheFinancialStatements RequiredSuplementaryInformation: BudgetaryComparisonSchedules-GeneralFund(SalaryFund) SumaryScheduleOfPriorAuditFindings 3132 CorectiveActionPlanForCurentYearAuditFindings

3 7938GODWODBOULEVARD CERTIFIEDPUBLICACOUNTANT ROYHEBERT BATONROUGE,LOUISIANA (25) FAX AMERICANINSTITUTEOF MEMBEROF CERTIFIEDPUBLICACOUNTANTS SOCIETYOFLOUISIANA INDEPENDENTAUDITOR'SREPORT HonorableDougWelbom EastBatonRougeParishClerkofCourt BatonRouge,Louisiana IhaveauditedtheacompanyingbasicfinancialstatementsoftheEastBatonRougeParishClerkofCourt,asof andfortheyearsendedjune30,202and201,aslistedinthetableofcontents.thesebasicfinancial statementsaretheresponsibilityoftheeastbatonrougeparishclerkofcourt'smanagement.my responsibilityistoexpresanopiniononthesebasicfinancialstatementsbasedonmyaudit. Exceptasdiscusedinthefolowingparagraph,Iconductedmyauditinacordancewithauditingstandards generalyaceptedintheunitedstatesofamerica,andthestandardsaplicabletofinancialauditscontainedin GovernmentAuditingStandards,isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandards requirethatiplanandperformtheauditobtainreasonableasuranceaboutwhetherthebasicfinancial statementsarefreofmaterialmistatement.anauditincludesexamining,onatestbasis,evidencesuporting theamountsandisclosuresinthebasicfinancialstatements.anauditalsoincludesasesingtheacounting principlesusedandsignificantestimatesmadebymanagement,aswelasevaluatingtheoveralbasicfinancial statementpresentation.ibelievethatmyauditprovidesareasonablebasisformyopinion. DuetotheEastBatonRougeParishClerkofCourt'sinabilitytoreconciletheindividualsuitbalancesinits AdvanceDepositFundwiththecorespondingunsetledepositsliabilityof$14,10,894and$12,805,49 recordedonitsbalanceshetatjune30,202and201,iwasunabletosatisfymyself,byanyauditing procedures,astothereasonablenesoftheacountsreceivableandunsetledepositsacountbalancesrecorded inthisfundatjune30,202and201.theseacountbalances,whicharerecordedintheadvancedeposit Fund,representedaproximately6%and46%and9%and65%ofthetotalfiduciaryfunds'asetsand liabilities,respectively,atjune30,202and201.thefectonthefinancialstatementsofnotreconciling theseindividualsuitbalancescanotbereasonablydetermined. Inmyopinion,exceptforthefectsofanyadjustmentsthatmightberequiredwithrespectotheAdvance DepositFundiscusedintheprecedingparagraph,thebasicfinancialstatementsreferedtoabovepresent fairly,inalmaterialrespects,thefinancialpositionoftheeastbatonrougeparishclerkofcourt,asofjune 30,202and201,andtheresultsofitsoperationsfortheyearsthenendedinconformitywithacounting principlesgeneralyaceptedintheunitedstatesofamerica. AsdescribedinNote1tothebasicfinancialstatements,theEastBatonRougeParishClerkofCourtadopted theprovisionsofgovernmentalacountingstandardsboardstatementno.3,acountingandfinancial ReportingforNonexchangeTransactions,StatementNo.34,BasicFinancialStatements-andManagement's

4 DiscusionandAnalysis-ForStateandLocalGovernments,andInterpretationNo.6,Recognitionand MeasurementofCertainLiabilitiesandExpendituresinGovernmentalFundFinancialStatements,asofJulyI, 20.ThisresultsinachangetotheEastBatonRougeParishClerkofCourt'smethodofacountingforcertain nonexchangerevenuesandachangeintheformatandcontentofthebasicfinancialstatements. TheManagement'sDiscusionandAnalysisandtheotherequiredsuplementaryinformationonpages5 through9and29through30,respectively,arenotarequiredpartofthebasicfinancialstatementsbutare suplementaryinformationrequiredbythegovernmentalacountingstandardsboard.suchinformationhas bensubjectedtotheauditingproceduresapliedintheauditofthebasicfinancialstatementsand,inmy opinion,isfairlypresentedinalmaterialrespectsinrelationtothebasicfinancialstatementstakenasawhole. Myauditwasconductedforthepurposeoforminganopiniononthebasicfinancialstatementstakenasa whole.theothersuplementaryinformationlistedinthetableofcontentsispresentedforpurposesof aditionalanalysisandisnotarequiredpartofthebasicfinancialstatementsoftheeastbatonrougeparish ClerkofCourt.Suchinformationhasbensubjectedtotheauditingproceduresapliedintheauditofthebasic financialstatementsand,inmyopinion,isfairlypresentedinalmaterialrespectsinrelationtothebasic financialstatementstakenasawhole. December14,202 Slana

5 7938GODWODBOULEVARD CERTIFIEDPUBLICACOUNTANT ROYHEBERT BATONROUGE,LOUISIANA AMERICANINSTITUTEOF MEMBEROF (25) FAX CERTIFIEDPUBLICACOUNTANTS CERTIFIEDPUBLICACOUNTANTS SOCIETYOFLOUISIANA REPORTONCOMPLIANCEANDONINTERNALCONTROLOVERFINANCIAL REPORTINGBASEDONANAUDITOFINANCIALSTATEMENTSPERFORMED INACORDANCEWITHGOVERNMENTAUDITINGSTANDARDS HonorableDougWelbom EastBatonRougeParishC!.erkofCourt BatonRouge,Louisiana IhaveauditedthebasicfinancialstatementsoftheEastBatonRougeParishClerkofCourtasofandforthe yearendedjune30,202,andhaveisuedmyreporthereondateddecember14,202.iconductedmyaudit inacordancewithauditingstandardsgeneralyaceptedintheunitedstatesofamerica,andstandards aplicabletofinancialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneral oftheunitedstates. Compliance AspartofobtainingreasonableasuranceaboutwhethertheEastBatonRougeParishClerkofCourt'sgeneral purposefinancialstatementsarefreofmaterialmistatement,iperformedtestsofitscompliancewithcertain provisionsoflaws,regulations,contracts,andgrants,noncompliancewithwhichcouldhaveadirectand materialefectonthedeterminationofinancialstatementamounts.however,providinganopinionon compliancewiththoseprovisionswasnotanobjectiveofmyauditandacordingly,idonotexpresuchan opinion.theresultsofmytestsdisclosednoinstancesofnoncompliancethatarerequiredtobereportedunder GovernmentAuditingStandards. IntemalControlOverFinancialReortin~ Inplaningandperformingmyaudit,IconsideredtheEastBatonRougeParishClerkofCourt'sinternalcontrol overfinancialreportinginordertodeterminemyauditingproceduresforthepurposeofexpresingmyopinion onthebasicfinancialstatementsandnotoprovideasuranceontheinternalcontroloverfinancialreporting. Myconsiderationoftheinternalcontroloverfinancialreportingwouldnotnecesarilydisclosealmatersinthe internalcontroloverfinancialreportingthatmightbematerialweakneses.amaterialweaknesisacondition inwhichthedesignoroperationofoneormoreoftheinternalcontrolcomponentsdoesnotreducetoa relativelylowleveltheriskthatmistatementsinamountsthatwouldbematerialinrelationtothebasic financialstatementsbeingauditedmayocurandnotbedetectedwithinatimelyperiodbyemployesinthe normalcourseofperformingtheirasignedfunctions.inotednomatersinvolvingtheinternalcontrolover financialreportinganditsoperationthaticonsidertobematerialweakneses.

6 ThisreportisintendedfortheinformationoftheEastBatonRougeParishClerkofCourt,managementofthe EastBatonRougeParishClerkofCourt,andtheLegislativeAuditoroftheStateofLouisianandisnot intendedtobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties.however,thisreportisa materofpublicrecord,anditsdistributionisnotlimited. December14,202 slana

7 EASTBATONROUGEPARISHCLERKOFCOURT MANAGEMENT'SDISCUSIONANDANALYSIS FORTHEYEARENDEDJUNE30,202 BATONROUGE,LOUISIANA OurdiscusionandanalysisoftheEastBatonRougeParishClerkofCourt's(hereaftereferedtoastheClerk) financialperformanceprovidesanoverviewoftheclerk'sfinancialactivitiesforthefiscalyearended.tune30, 201. TheManagement'sDiscusionandAnalysisisanelementofthenewreportingmodeladoptedbythe GovernmentalAcountingStandardsBoard(GASB)intheirStatementNo.34isuedinJune19. FINANCIALHIGHLIGHTS Thefinancialstatementsincludedinthisreportprovideinsightintothefinancialstatusfortheyear.Basedupon theoperationsof202,theclerk'snetasetsincreasedby$2,389,271,andresultedinendingnetasetsof $5,426,650,oranincreaseof78percentover201. Totalspendingforthebusines-typeactivitywas$9,26,127fortheyear,whichwas$2,389,271lesthanthe Theinterestearnedoncheckingacountsandinvestmentsincertificatesofdepositwas$717,835fortheyear fesandcostschargedandthecontributionsreceivedforthisactivity,$10,257,657. USINGTHISANUALREPORT Thisreportconsistsofaseriesofinancialstatements.TheStatementofNetAsetsandtheStatementof Activitiesfoundonpages8and9provideinformationabouthefinancialactivitiesoftheClerkandilustratea longer-termviewoftheclerk'sfinances.fundfinancialstatementstartonpage10.forbusines-type activities,thesestatementsilustratehowtheseserviceswerefinancedintheshort-termandwhatremainsfor futurespending.fundfinancialstatementsalsoreporttheclerk'soperationsinmoredetailthanthe government-widestatementsbyprovidinginformationaboutheclerk'significantfunds. TheClerk'sindependentauditoratestsinhisreporthatheBasisFinancialStatementsarefairlystated.The auditorisprovidingvaryingdegresofasuranceregardingtherequiredsuplementaryinformation,thelevels ofwhichareilustratedintheauditor'sreport. REPORTINGTHECLERKASAWHOLE,THESTATEMENTOFNETASETSANDTHESTATEMENT OFACTIVITIES OuranalysisoftheClerkasawholebeginsonpage10.Thesestatementshelptoilustratethestatusofthe Clerkresultingfromtheyear'sactivities.Thestatementsincludealasetsandliabilitiesusingtheacrualbasis ofacounting.inthismethod,alofthecurentyear'srevenuesandexpensesaretakenintoacountregardles ofwhencashispaidoreceived.

8 TheClerk'snetasetsaredeterminedbyexaminingthediferenceinasetsandliabilities.Thetwostatements reportheclerk'snetasetsandanychangesinthem.examiningtheclerk'snetasetsisanefectivewayto determinethefinancialstatusoftheclerk.increasesandecreasesinetasetsareanindicatoroftheclerk's overalincreasingordecreasingfinancialperformance. IntheStatementofNetAsetsandtheStatementofActivities,theClerkreportsonlybusines-typeactivities. ThemajorityoftheClerk'sactivitiesareofthistype,andcostsandfesforservicestothepublicfinancemost oftheactivities. REPORTINGTHECLERK'SMOSTSIGNIFICANTFUNDS.FUNDFINANCIALSTATEMENTS TheanalysisoftheClerk'smajorfundsbeginsonpage10.Thefundfinancialstatementsprovidedetailed informationabouthemostsignificantfundsratherthantheclerkasawhole.intheoperationoftheclerk's ofice,somefundsarestablishedandgovernedbylouisianarevisedstatutes.thefiduciaryfundisan exampleofthistypeofund,whichincludestheadvancedepositfund,theregistryofthecourtfund,andthe managementandtodesignatefundingforspecificpurposes. BondFund.OtherfundsoftheClerkhavebenestablishedwithintheofice'sacountingsystemtoaidin whichfocusesonhowmoneyflowsintoandoutofthatfundandthebalanceleftatyear-endthatisavailablefor TheClerkusesagovernmentaltypefund.MostoftheClerk'servicesarereportedinthisgovernmentalfnd, spending.thisfundisreportedusinganacountingmethodcaledmodifiedacrualacounting,which measurescashandalotherfinancialasetsthatcanreadilybeconvertedtocash.thegovernmentalfund statementsprovideadetailedshort-termviewoftheclerk'sgeneralgovernmentoperationsandtheservicesit provides.governmentalfundinformationhelpsyoudeterminewhethertherearemoreorfewerfinancial resourcesthatcanbespentinthenearfuturetofinancetheclerk'sprograms.wedescribetherelationship(or diferences)betwengovernmentalactivities(reportedinthestatementofnetasetsandthestatementof Activities)andgovernmentalfundsinareconciliationathebotomofthefundfinancialstatement. TheClerkisthetruste,orfiduciary,forotherasetsthat,becauseoftheirfiduciarynature,canbeusedonlyfor thetrustbeneficiaries.aloftheclerk'sfiduciaryactivitiesarereportedinaseparatestatementoffiduciary NetAsetsonpage12.WexcludetheseactivitiesfromtheClerk'sotherfinancialstatementsbecausethe Clerkcanotusetheseasetstofinanceitsoperations.TheClerkisresponsibleforensuringthatheasets reportedinthesefundsareusedfortheirintendedpurposes. THECLERKASAWHOLE BUSINES-TYPEACTIVITY TheClerk'snetasetsincreased$2,389,271asaresultofthisyear'soperationsresultinginendingnetasetsof $5,426,650,oranincreaseofnearly78percent.Thebalanceinetasetsrepresentstheacumulatedresultsof alpastyears'operations.unrestrictednetasets(thepartofnetasetsthatcanbeusedtofinancedaily operationswithoutlegalrestrictionsorobligations)changedfrom$2,720,408surplustoa$5,123,820surplusat year-end.theclerkcanusethesefundstofinancethecontinuingoperationsoftheofice.thismeansthatif wehadtopayofalofourbilstoday,wewouldhave$5,123,820left.

9 Curentandotherasets Capitalasets Totalasets Otherliabilities Totaliabilities Netasets: Investedincapitalasets Unrestricted Totalnetasets Table1 NetAsets $5,798, ,380 6,101, ,i63 675, ,380 5,123,820 $5,426,650 $3,49, ,971 3,816, ,97l 2.720,408 $3,816,680 TheClerk'stotalrevenuesfortheyearincreased$2,459,535or26percent.Thisincluded$10,63,868in chargesforservicesandlicensesandpermits,$273,836inoperatingcontributions,and$717,694ininterest incomeandmiscelaneousincome.thetotalcostofalprogramsandserviceswas$9,26,127withnonew programsadedthisyear. Table2 ChangesinNetAsets RevenuesProgramrevenues Otherevenues Totalrevenues Programexpenses Totalexpenses Increaseinetasets THECLERK'SFUNDS $10,63,868 91,530 1,65,398 9,26,127 $2,389,271 $8,173,869 1,021, , ,367 $640,496 Aspreviouslymentioned,theClerkusesfundstohelpcontrolandmanagemoneyforparticularpurposes.At thecompletionoftheyear,theclerk'sgovernmentalfundreportedafundbalanceof$5,483,593.thisreflects anincreaseof$2,439,817fromlastyear. GENERALFUNDBUDGETARYHIGHLIGHTS TheClerk'sbudgetwasnotreviseduringthelastyear.Thisisbcauserevenueswereinexcesofthc budgetedamountsandexpenseswerenotmaterialydiferentfromthatincludedintheoriginalbudget.

10 Theactualexpenditureswere$283,581overtheoriginal/finalbudgetamounts. Ontheotherhand,resourcesavailableforexpenditurewere$2,723,398abovetheoriginal/f'malbudgeted amount. TheClerk'sGeneralFundbalanceof$5,483,593reportedonpage10difersfromtheGeneralFund'sbudgetary fundbalanceof$3,093,687reportedinthebudgetarycomparisonscheduleonpage24. Athendoftheyear,theClerkhas$2,723,896investedincapitalasets,includingfurniture,equipment,and improvements.thisyeartherewereaditionsof$9,169andisposalsof$102,58,reflectinganetreduction incapitalasetsof$3,389.moredetailedinformationaboutheclerk'scapitalasetsispresentedinnote3of thefinancialstatements. CapitalAsetsatYear-end Table3 (NetofAcumulatedDepreciation) Furniture,equipment,and improvements $302,830 $316,971 DEBT Atyear-end,theClerkhadnodebtoutstanding. ECONOMICFACTORSANDNEXTYEAR'SBUDGETANDRATES TheClerkhaslimitediscretioninsetingfesandcostsforservicesprovided,themajorityofwhichare regulatedbylouisianarevisedstatutes.theoficestafandcostshavebenlargelystableforthepastseveral years,andarexpectedtoremainso. TheClerk'soficehasundertakenasubstantialprogramfortechnologyupgradestomanyoftheoficefunctions andservices.thisisamulti-yearprojectandwilrequireasubstantialinvestmentofundsbytheclerk's ofice.muchofthetotalexpendedwilbeinthenatureofsoftwareandequipmenthatwilsuportand enhancetheoperationsoftheofice. TheCityofBatonRouge/ParishofEastBatonRougeabsorbsomeofoperatingexpensesoftheClerk'sofice byprovidingoficespacefortheclerk.takingalfactorsintoconsideration,theclerk'sgeneralfundbalance isexpectedtoremainabouthesameordecreaseslightlybythecloseof203.

11 CONTACTINGTHECLERK'SFINANCIALMANAGEMENT Thisfinancialreportisdesignedtoprovideourcitizens,taxpayers,customers,andcreditorswithageneral overviewoftheclerk'sfinancesandtoshowtheclerk'sacountabilityforthemoneyitreceives.any questionsabouthisreportorequestsforaditionalinformationmaybedirectedtodougwelborn,eastbaton RougeParishClerkofCourt,PostOficeBox191,BatonRouge,Louisiana70821.

12 EASTBATONROUGEPARISHCLERKOFCOURT STATEMENTOFNETASETS BATONROUGE,LOUISIANA JUNE30,202AND201 BUSINES-TYPE GENERALFUND ACTIVITIES ASETS Asets: Cash Certificatesofdeposit 2,645,847$ Acountsreceivable 2,640,0 Miscelaneousreceivables 472,179 2,340,0 719,093 Duefromotherfunds 25,01 36,968 Capitalasets,netofdepreciation 15,946 43, ,707 Totalasets $ 6~101~813$3~816r680 LIABILITIESANDNETASETS Liabilities: Acountspayable Acruedinsuranceclaims 163,08$ Payrolwitholdingsandotheracruedexpenses 0 126, ,371 Anualeavepayable , , ,368 Totaliabilities ,301 Netasets Investmentincapitalasets Unrestricted , ,408 Totalnetasets 5,426,650 3,037, ,971 Totaliabilitiesandnetasets Theacompanyingnotesareanintegralpartofthesefinancialstatement.

13 EASTBATONROUGEPARISHCLERKOFCOURT YEARSENDEDJUNE30,202AND201 BATONROUGE,LOUISIANA STATEMENTOFACTIVITIES GOVERNMENT GENERAL EXPENSES Materialsandsuplies Salaries,wages,andbenefits 7,593,753$ Depreciationexpense 647,450 Travel 13,310 Operatingservices 24,183 6,915,919 61,028 10, I ,40 Totalexpenses 9,26,127 8,5,367 REVENUES Programrevenues: Chargesforservices Licensesandpermits 10,609, Totalprogramrevenues 10,63,868 8,127, Netprogramexpense(revenue) (1,397,741) 381,498 Generalrevenues: Grantsandcontributions Unrestrictedinterestincome 273,836 Miscelaneous 717,835 26,184 (141) 75,859 (50) Totalgeneralrevenues 91, Changeinetasets 2,389, ,495 Netasets-beginingoftheyear 3,037, Netasets-endoftheyear $5,426T650$3, Theacompanyingnotesareanintegralpartofthesefinancialstatements

14 EASTBATONROUGEPARISHCLERKOFCOURT BALANCESHET-GOVERNMENTALFUND BATONROUGE,LOUISIANA JUNE30,202AND201 ASETS ASETS Cash Certificatesofdeposit Acountsreceivable 2,340,0 719,093 Miscelaneousreceivables 36,968 Duefromotherfunds 43, Totalasets LIABILITIESANDFUNDBALANCE Liabilities: Acountspayable Acruedinsuranceclaims 163,08$ Payrolwitholdingsandotheracruedexpenses 0 126, , Totaliabilities Fundbalance: Fundbalance-Unreserved Totalfundbalance Totaliabilitiesandfundbalance 5,798,983$ 3,49,709 Amountsreportedforbusines-typeactivitiesinthestatementof netasetsarediferentbecause: Capitalasetsusedinbusines-typeactivitiesarenotfinancial Amaleavepayablemaynotbedueinthecurentperiodand resourcesandthereforearenotreportedinthefund. 302, ,971 thereforeisnotreportedinthefund ,368 Netasetsofbusines-typeactivity Theacompanyingnotesareanintegralpartofthesefinancialstatements 12

15 EASTBATONROUGEPARISHCLERKOFCOURT STATEMENTOFREVENUES,EXPENDITURESANDCHANGESINFUNDBALANCE BATONROUGE,LOUISIANA YEARSENDEDJUNE30,202AND201 GOVERNMENTALFUND GENERAL SALARYFLr~ FUND 201 REVENUES Chargesforservices Licensesandpermits 8,127,97 Miscelaneous Interestincome 26, Totalrevenues 1,65,398 9,195,862 EXPENDITURES Salaries,wages,andbenefits Materialsandsuplies 7,57,348 Travel 647,450 Operatingservices 24,183 Capitaloutlay 87,431 6,915,919 61,028 9,169 90,564 27, Totalexpenditures 9,215,581 8,535,063 Changeinfundbalance 2,439,817 60,79 Fundbalance-beginingoftheyear 3, ,382,976_ Fundbalance-endoftheyear $5r483~592$3~043,75,. Theacompanyingnotesareanintegralpartofthesefinancialstatements

16 EASTBATONROUGEPARISHCLERKOFCOURT RECONCILIATIONOFTHESTATEMENTOFREVENUES,EXPENDITURESAND BATONROUGE,LOUISIANA CHANGESINFUNDBALANCEOFGOVERNMENTALACTIVITY YEARSENDEDJUNE30,202AND201 GENERAL SALARYFUND Netchangeinfundbalance-governmentalfund Amountsreportedforbusines-typeactivitiesinthestatement $2,439,817$ 60,79 ofactivitiesarediferentbecause: Governmentalfundsreportcapitaloutlayasexpenditures However,inthestatementofactivities,thecostofthose asetsisalocatedovertheirestimatedusefulivesand reportedasdepreciationexpense.thisistheamountby whichdepreciationexpensexcededcapitaloutlayin respectiveyears. Changeinetasetsofthebusines-typeactivity $2~425,676$ 640~495 Theacompanyingnotesareanintegralpartofthesefinancialstatements 14

17 STATEMENTOFIDUCIARYNETASETS-AGENCYFUNDS EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA JUNE30,202 ADVANCEREGISTRY DEPOSIT ASETS FUND COURTFUND OFTHE BONDFUND (MEMORANDUM TOTAL ONLY) Asets: Cash Certificatesofdeposit 3,650,906$ Acountsreceivables 8,30,0 14,547,942$ Miscelaneousreceivables 2,124, ,293 1,734,252$ 16, ,93,10 8,535,56 2,124, Totalasets LIABILITIESANDNETASETS $14r127,510$14~737r235$ I~750r525$30il5,270 Liabilities: Acountspayable Duetotherfunds Unsetledeposits 15, I4,10,894 14,737, ,947 Totaliabilities 14,127,510 I4,737, Netasets Totalnetasets Totaliabilitiesandnetasets $14d27,510$14,737~235$ 1~750~525$30~615~270 Theacompanyingnotesareanintegralpartofthesefinancialstatements 15

18 STATEMENTOFIDUCIARYNETASETS-AGENCYFUNDS EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA JUNE30,201 ADVANCEREGISTRY DEPOSITOFTHECOURT ASETS FUND BOND(MEMORANDUM TOTAL Asets: Cash Certificatesofdeposit 1,596,567$ Acountsreceivables 9,30,0 4,976,642$ Miscelaneousreceivables 1,876,40 182,672 1,56,270$ 8,139, ,730 9,531,45 0 1,876, Totalasets $12~ $5~ $1~585~043$ 19~580~182 LIABILITIESANDNETASETS Liabilities: Acountspayable Duetotherfunds $ Unsetledeposits 29,707 69$ , Totaliabilities Netasets Totalnetasets Totaliabilitiesandnetasets$12~835,825$5d59~3143.L585~043$19~580~182 Theacompanyingnotesareanintegralpartofthesefinancialstatements 16

19 EASTBATONROUGEPARISHCLERKOFCOURT NOTESTOTHEFINANCIALSTATEMENTS BATONROUGE,LOUISIANA NOTE1:SUMARYOFSIGNIFICANTACOUNTINGPOLICIES AsprovidedbyArticleV,Section28oftheLouisianaConstitutionof1974,theClerkofCourt(Clerk)servesas thex-oficionotarypublic,therecorderofconveyances,mortgages,andotheracts,andhasotherdutiesand powersprovidedbylaw.theclerkiselectedforatermofonryears. A.BASISOFPRESENTATION TheacompanyingbasicfinancialstatementsoftheEastBatonRougePalishClerkofCourthavebenprepared inconformitywithgovernmentalacountingprinciplesgeneralyaceptedintheunitedstatesofamerica.the GovernmentalAcountingStandardsBoard(GASB)istheaceptedstandard-setingbodyestablishing governmentalacountingandfinancialreportingprinciples.theacompanyingbasicfinancialstatementshave benpreparedinconformitywithgasbstatement34,basicfinancialstatements-andmanagement's DiscusionandAnalysis-forStateandLocalGovernments,isuedinJune19. B.REPORTINGENTITY Rouge/ParishofEastBatonRouge(City/Parish).TheCity/Parishmaintainsandoperatestheparishcourthouse TheClerkisanindependentlyelectedoficial;however,theClerkisfiscalydependentontheCityofBaton inwhichtheclerk'soficesarelocatedandprovidesfundsforvariousexpendituresoftheclerk'sofice. BecausetheClerkisfiscalydependentontheCity/parish,theClerkwasdeterminedtobeacomponentunitof thecityofbatonrouge/parishofeastbatonrouge,thefinancialreportingentity. TheacompanyingfinancialstatementspresentinformationonlyonthefundsmaintainedbytheClerkando notpresentinformationonthecity/parish,thegeneralgovernmentservicesprovidedbythatgovernmentalunit, ortheothergovernmentalunitsthatcomprisethefinancialreportingentity. C,BASICFINANCIALSTATEMENTS-GOVERNMENT-WIDESTATEMENTS TheClerk'sbasicfinancialstatementsincludebothgovernment-wide(reportingtheClerk'soficeasawhole) andfundfinancialstatements(reportingtheclerk'smajorfunds).boththegovernment-widcandfundfinancial statementscategorizeprimaryactivitiesaseithergovernmentalorbusinestype.theclerk'sgeneral administrativeservicesareclasifiedasbusines-typeactivities. Inthegovernment-wideStatementofNetAsets,thebusines-typecolumnisreportedonafulacrual, econonlicresourcebasis,whichrecognizesalong-termasetsandreceivablesaswelaslong-termdebtand obligations.theclerk'snetasetsarereportedinthreparts-investedincapitalasets,netofrelatedebt; restrictednetasets;andunrestrictednetasets.theclerkfirstutilizesrestrictedresourcestofinance qualifyingactivities. Thegovernment-wideStatementofActivitiesreportsboththegrosandnetcostofeachoftheClerk's functions.thenetcostsbyfunctionarenormalycoveredbygeneralrevenue. 17

20 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA Thisgovernment-widefocusismoreonthesustainabilityoftheClerkasanentityandthechangeintheClerk's NOTESTOTHEFINANCIALSTATEMENTS netasetsresultingfromthecurentyear'sactivities. D.BASICFINANCIALSTATEMENTS-FUNDFINANCIALSTATEMENTS ThefinancialtransactionsoftheClerkarereportedinindividualfundsinthefundfinancialstatements.Each fundisacountedforbyprovidingaseparatesetofself-balancingacountsthatcomprisesitsasets,liabilities, reserves,fundequity,revenuesandexpenditures/expenses.thevariousfundsarereportedbygeneric clasificationwithinthefinancialstatements. TheClerkusesfundstomaintainifsfinancialrecordsduringtheyear.Fundacountingisdesignedto demonstratelegalcomplianceandtoaidfinancialmanagementbysegregatingtransactionsrelatedtocertain governmentfunctionsoractivities. FundsoftheClerkareclasifiedintotwocategories:governmental(GeneralFund)andfiduciary(agency funds).thesefundsaredescribedasfolows: GeneralFund(Salary) ThisfundacountsforalormostoftheoperationsoftheClerk'sofice.Thefocusofthegovernmentalfund's measurement(inthefundstatements)isupondeterminationofinancialpositionandchangesinfinancial position(sources,uses,andbalancesofcurentfinancialresources)ratherthanuponetincome.expendable asetsareasignedtofundsacordingtothepurposeforwhichtheymaybeused.curentliabilitiesare asignedtofundsfromwhichtheywilbepaid.thediferencebetwenagovernmentalfund'sasetsand liabilitiesisreportedasfundbalance.ingeneral,fundbalancerepresentstheacumulatedexpendableresources thatmaybeusedtofinancefutureperiodoperationsoftheclerk'sofice.thefolowingisadescriptionofthe governmentalfundoftheclerk: TheGeneralFund,asprovidedbyLouisianaRevisedStatute13:781,istheprincipalfundoftheClerkand acountsforalfinancialresources,excepthoserequiredtobeacountedforinotherfunds.thegeneralfund isavailableforanypurposeprovideditisexpendedortransferedinacordancewithstateandfederalawsand acordingtotheclerk'spolicies. AgencyFunds FiduciaryFundsareusedtoreportasetsheldinatrusteoragencycapacityforothersandthereforearenot availabletosuportheclerk'sprograms.thereportingfocusisonetasetsandchangesinetasetsandare reportedusingacountingprinciplesimilartoproprietaryfunds.theadvancedepositfund,registryofcourt Fund,andBondFund,areagencyfundsusedtoacountforasetsheldasanagentforlitigantspendingcourt action.agencyfundsarecustodialinature(asetsequaliabilities)andonotinvolvemeasurementofresults ofoperations.consequently,theagencyfundshavenomeasurementfocus,butusethemodifiedacrualbasis ofacounting.

21 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA Themphasisinfundfinancialstatementsisonthemajorfundsinthebusines-typeactivitiescategories NOTESTOTHEFINANCIALSTATEMENTS TheClerk'sfiduciaryfundsarepresentedinthefiduciaryfundfinancialstatementsbytype(agency).Sinceby definitiontheseasetsarebeingheldforthebenefitofathirdparty(privateparties,etc.)andcanotbeusedto adresactivitiesorobligationsofthegovernmențthesefundsarenotincorporatedintothegovernment-wide statements. E.BASISOFACOUNTING Basisofacountingreferstothepointatwhichrevenuesorexpenditures/expensesarerecognizedinthe acountsandreportedinthefinancialstatements.itrelatestothetimingofthemeasurementsmaderegardles ofthemeasurementfocusaplied. 1.Acrual Busines-typeactivitiesinthegovernment-widefinancialstatementsandfiduciaryfundfinancialstatementsare presentedontheacrualbasisofacounting.revenuesarerecognizedwhenearnedandexpensesare recognizedwhenincured. 2.ModifiedAcrual Thegovernmentalfundfinancialstatementispresentedonthemodifiedacrualbasisofacounting.Underthe modifiedacrualbasisofacounting,revenuesarerecordedwhensusceptibletoacrual;i.e.,bothmeasurable andavailable."available"meanscolectiblewithinthecurentperiodorsonenoughthereaftertobeusedto payliabilitiesofthecurentperiod.expendituresaregeneralyrecognizedunderthemodifiedacrualbasisof acountingwhentherelatedliabilityisincured.thexceptiontothisgeneralruleisthatprincipalandinterest ongeneralobligationlong-termdebt,ifany,isrecognizedwhendue. F.BUDGETPRACTICES Theproposedbudgetsweremade endingjune30,202,andjuly respectively,atheclerk'sofice ạvailableforpublicinspectionforthe 1,20,andendingJune30,201,fiscalyearsbeginingJuly1,201,and onjune09,201andjune10,20, Theproposedbudgets,preparedonthemodifiedacrualbasisofacounting,werepublishedintheoficial journal15dayspriortothepublichearings.publichearingswereheldatheclerk'soficeinrom#179on June2,201,andJune21,20,forcomentsfromtaxpayers.Theproposedbudgetsarelegalyadoptedand amended,asnecesary,bytheclerk.alapropriationslapseatyear-end. FormalbudgetintegrationisemployedasamanagementcontroldevicẹBudgetamountsincludedinthe acompanyingfinancialstatementsincludetheoriginaladoptedbudgetamountsandalsubsequent amendments,ifany. 19

22 EASTBATONROUGEPARISHCLERKOFCOURT NOTESTOTHEFINANCIALSTATEMENTS BATONROUGE,LOUISIANA G.FINANCIALSTATEMENTAMOUNTS 1.CashandCashEquivalents: 2.Investments: InvestmentsarelimitedbyLouisianaRevisedStatute(R.S.)3:295andtheClerk'sinvestmentpolicy.Ifthe originalmaturitiesofinvestmentsexced90days,theyareclasifiedasinvestments;howeveriftheoriginal maturitiesare90daysorles,theyareclasifiedascashequivalents. Investmentsarereportedatfairvaluewhichisdeterminedusingselectedbases.Short-terminvestmentsare reportedatcost,whichaproximatesfairvalue.theterm"short-term"referstoinvestmentswhichavea remainingtermofoneyearorlesatimeofpurchase. 3.CapitalAsets Capitalasetspurchasedoracquiredwithanoriginalcostof$1,0ormorearereportedathistoricalcostor estimatedhistoricalcost.contributedasetsarereportedatfairmarketvalueasofthedatereceived.aditions, improvementsandothercapitaloutlaysthatsignificantlyextendtheusefulifeofanasetarecapitalized.other costsincuredforepairsandmaintenancearexpensedasincured.depreciationonalcapitalasetsis providedonthestraight-linebasisoverthefolowingestimatedusefulives: Improvements FurnitureandEquipment 7years 5years CapitalasetsarerecordedintheStatementofNetAsetsandStatementofActivities.Sincesurplusasetsare soldforanimaterialamountwhendeclaredasnolongernededforpublicpurposes,nosalvagevalueistaken intoconsiderationfordepreciationpurposes. 4.Revenues Substantialyalgovernmentalfundrevenuesareacrued. 5.Expenditures: Expendituresarerecognizedwhentherelatedfundliabilityisincured. 20

23 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA 6.CompensatedAbsences TheClerkacruesacumulatedunpaidvacationandsickleaveandasociatedemploye-relatedcostswhen NOTESTOTHEFINANCIALSTATEMENTS earned(orestimatedtobearned)bythemploye.thenoncurentportion(theamountestimatedtobeusedin subsequentfiscalyears)forgovernmentalfundsismaintainedseparatelyandrepresentsareconcilingitem betwenthefundandgovernment-widepresentations. H.ACOUNTSRECEIVABLE Badebtsarechargedtoperationsduringtheyearinwhichtheacountisdemeduncolectible.Ifthereserve methodofacountingforuncolectibleacountshadbenused,itwouldnothavehadamaterialefectonthe financialstatements. I.COMPENSATEDABSENCES TheClerkhasthefolowingpolicyrelatedtoanualandsickleave Anualeaveisdeterminedbythenumberofyearsofserviceandacrueseachpayperiod.Acruedanual leaveiscariedoverfromyeartoyear,withnolimitontheamounthatmaybeacumulated.upontermination ofemploymentforanycause,anemployewilbepaidforacruedanualeavenotoexcedthirty-five workingdays(280hours). Regardlesofthenumberofyearsofservice,sickleaveamountstotwelvedaysperyearandacumulateseach payperiod.sickleavecariesoverfromyeartoyear,withnolimitontheamounthatmaybeacumulated. Uponterminationofemploymentforanycause,anemployewilnotbepaidforanyacumulatedsickleave. AtJune30,202,employesoftheClerkhadacumulatedandvested$359,73ofanualeavebenefits,which wascomputedinacordancewithstatementno.16ofthegovernmentalacountingstandardsboard, AcountingforCompensatedAbsences. J.TOTALCOLUMNONTHEFINANCIALSTATEMENTS Thetotalcolumnonthestatementofiduciarynetasets-agencyfundsiscaptionedMemorandumOnlyto indicatethatitispresentedonlytofacilitatefinancialanalysis.datainthiscolumndoesnotpresentfinancial positioninconformitywithgeneralyaceptedacountingprinciples.neitherisuchdatacomparabletoa consolidation. K.ENCUMBRANCES Encumbranceacounting,underwhichcontractsandothercomitmentsforthexpenditureofmoniesare recordedinordertoreservethatportionofthatapropriation,isnotemployedbytheclerk. 21

24 L.ESTIMATES EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA NOTESTOTHEFINANCIALSTATEMENTS Thepreparationofinancialstatementsinconformitywithacountingprinciplesgeneralyaceptedinthe UnitedStatesofAmericarequiremanagementomakestimatesandasumptionsthatafecthereported amountsofasetsandliabilitiesandisclosureofcontingentasetsandliabilitiesathedateofthefinancial statementsandthereportedamountsofrevenues,expenditures,andexpensesduringthereportingperiod. Actualresultscouldiferfromthosestimates. AtJune30,202and201,theClerkhascashandcashequivalentstotalingasfolows Petycash Interest-bearingdemandeposit Certificatesofdeposit 202 $2,25 2,576,72 1,175,56 $ $2,25 8,856, _2520_,730,017 Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,thesedepositsortheresulting bankbalances,mustbesecuredbyfederaldepositinsuranceorthepledgeofsecuritiesownedbythefiscalagent bank.themarketvalueofthepledgedsecuritiesplusthefederaldepositinsurancemustataltimesequalthe amountondepositwiththefiscalagentbank.thesesecuritiesareheldinthenameofthepledgingfiscalagent bankinaholdingorcustodialbankthatismutualyaceptabletobothparties. AtJune30,202and201,theClerkhad$34,2t1,143and$21,690,859indeposits(colectedbankbalances), respectively.thesedepositsweresecuredfromriskby$7,165,710and$7,09,29ofederaldepositinsurance and$37,57,698and$25,39,032ofpledgedsecuritiesheldbythecustodialbankinthenameofthefiscal agentbankintheyearsendedin202and201,respectively. Eventhoughthepledgedsecuritiesareconsidereduncolateralized(Category3)undertheprovisionsofGASB Statement3,LouisianaRevisedStatute39:129imposesastatutoryrequirementonthecustodialbankto advertiseandselthepledgedsecuritieswithin10daysofbeingnotifiedbytheclerkthathefiscalagenthas failedtopaydepositedfundsupondemand. NOTE3:RECEIVABLES ThereceivablesatJune30,202and201,consistedofthefolowing 202 Clasofreceivables Tradeacounts Miscelaneous Total $472,179 25,01 $497, ,968 43,941 $

25 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA NOTESTOTHEFINANCIALSTATEMENTS NOTE4:CHANGESINCAPITALASETS Asumaryofchangesincapitalasetsfolows 202 Balance July1,201 Furniture,Equipment,and Improvements $2,727,285 Lesacumulatedepreciation Capitalasets,net 201 2,410,314 $316,971 Balance July1,20 Furniture,Equipment,and Improvements $2,958,486 Lesacumulatedepreciation Capitalasets,net NOTE5:PENSIONPLAN Plandescription 2,616,385 $343,101 Aditions $9,169 13,310 Aditions $80,12 10,416 Deletions Balance June30202 $102,58 $2,723, ,58 Deletions $31, ,487 2,421,06 $ Balance June30,201 $2,727,285 2,410,314 L316,97~ SubstantialyalemployesoftheClerkaremembersoftheLouisianaClerksofCourtRetirementandRelief Fund(System),acost-sharing,multiple-employerpublicemployedefinedbenefitpensionplanadministeredby aseparateboardoftrustes. AlregularemployesarerequiredtoparticipateintheSystem.Employeswhoretireatorafterage5withat least12yearsofcreditedservicearentitledtoaretirementbenefit,payablemonthlyforlife,equalto3%of theirfinal-averagesalaryforeachyearofcreditedservice,notoexced10%oftheirfinal-averagesalary. Final-averagesalaryisthemploye'saveragesalaryoverthe36consecutiveorjoinedmonthsthatproducethe highestaverage.employeswhoterminatewithatleast12yearsofserviceandonotwithdrawtheiremploye contributionsmayretireatorafterage5andreceivethebenefitacruedtotheirdateoftermination.the Systemalsoprovidesdeathandisabilitybenefits.Benefitsarestablishedandamendedbystatestatute. TheSystemisuesananualpubliclyavailablefinancialreporthatincludesfinancialstatementsandrequired suplementaryinformationforthesystem.thatreportmaybeobtainedbywritingtothelouisianaclerksof CourtRetirementandReliefFund,1745BricksomeAvenue,SuiteB1,BatonRouge,Louisiana70816,orby caling(25)

26 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA FundingPolicy NOTESTOTHEFINANCIALSTATEMENTS Planmembersarerequiredbystatestatutetocontribute8.25%oftheiranualcoveredsalaryand,theClerkis requiredtocontributeatanactuarialydeterminedrate.thecurentrateis10%.contributionstothesystem alsoincludedone-fourthof1%ofthetaxeshowntobecolectiblebythetaxrolsofeachparish.the contributionrequirementsofplanmembersandtheclerkarestablishedandmaybeamendedbystatestatute. AsprovidedbyR.S.I1:103,themployercontributionsaredeterminedbyactuarialvaluationandaresubjecto changeachyearbasedontheresultsofthevaluationforthepriorfiscalyear.theclerk'scontributionstothe SystemfortheyearsendedJune30,202,20l,and20,were$498,839,$41,897,and$469,890, EfectiveJuly1,19,theClerkcouldelectopayaloraportionofthe8.25%employeretirement respectively,andwerequaltotherequiredcontributionsforeachyear. contribution,whichwouldotherwisebedeductedfromthemployes'salary.thiselectioncanbechanged anualybytheclerk.theclerkelectedtoimplementhispolicyfortheyearsendedjune30,202and20l. ThecontributionstotheSystemunderthiselectionwere$403,648,and$359,650,respectivelyfortheyears endedin202and201. NOTE6:OTHERPOSTEMPLOYMENTBENEFITS TheClerkprovidescertainhealthcareandlifeinsurancebenefitsforetiredemployes.Substantialyalofthe Clerk'semployesbecomeligibleforthesebenefitsiftheyreachnormalretirementagewhileworkingforthe Clerk.Thesebenefitsforetiresandsimilarbenefitsforactivemployesareprovidedthroughaninsurance companywhosemonthlypremiumsarepaidjointlybythemployeandtheclerk.theclerkrecognizesthe premiumsaredue. costofprovidingthesebenefits(theclerk'sportionofpremiums)asanexpenditurewhenthemonthly NOTE7:LEASES TheClerkrecordsitemsundercapitaleasesasanasetandanobligationintheacompanyingfinancial statements.thefolowingisananalysisofequipmentacquiredundervariouscapitaleases: Type Equipment Amount $4,318 24

27 EASTBATONROUGEPARISHCLERKOFCOURT NOTESTOTHEFINANCIALSTATEMENTS BATONROUGE,LOUISIANA NOTE8:CHANGESINAGENCYFUNDB AsumaryofthechangesinagencyfundunsetledepositsfortheyearsendedJune30,202and201 folows: 2o.2. AdvanceRegistry Deposit of Bond Unsetledepositsbeginingofyear Aditions: $12,805,49$5,159,314$1,585,043$19,549,806 Fund Court.Fund Total Deposits Totaladitions Reductions: Interestearned 8,483, Nl,705 8,483, ,486 37,401 Clerk'scosts Setlementstolitigants 3,656,475 30,873,19[ 43,040 39,272, ,76,93O 504,526 Totalreductions Refunds Other 1,19, ,295, ,50,29 3,656,475 2,321,608 Unsetledepositsendofyear $ ,17,853 21,295, , ,19,70 254,959 2,321,608 ~ $30.598~54 28,728,082 2o! Advance Deposit Unsetledepositsbeginingofyear Fund Registry of Bond Aditions: $1,395,40 $6,39,276$2,12,367$19,917,083 Court Fund Total Deposits Totaladitions Interestearned 7,74,9790 4,14,458 Reductions: 7,74,979 4,437,94 _._~ ,634 98,517 12,670, , , ,02 Clerk'scosts Setlementstolitigants 3,371,104 Refunds 0 Totalreductions Other 2,104, ,034 1,416,475 3,371,104 7,094,381 Unsetledepositsendofyear 6,34,970 1,416, ,104,83~ 859,034 $ ,429,351

28 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA NOTE9:CHANGESINLONG-TERMLIABILITIES NOTESTOTHEFINANCIALSTATEMENTS Thefolowingisasumaryofthelong-termliabilitiestransactionsduringtheyear: 202 Compensatedabsences July1,201Aditions Balance Total $323,368$36,405 Reductions June30,202 $323~3Nt$ Balance 0 $359,73 Balance Compensatedabsences July1,20Aditions Total $326,615$ $326~615$ ReductionsJune30,201 Balance 0~_3,257$323,368 NOTE10:EXCESFUNDBALANCE L3,257$323,3~ LouisianaR.S.13:785requiresthateveryfouryears(athecloseofthetermofofice)theClerkmustpaythe parishtreasurertheportionofthegeneralfund'sfundbalancethatexcedsone-halfoftherevenuesearned duringtheclerk'slastyearofhisorhertermofoficẹatjune30,202and201,therewasnoamountduethe parishtreasurerasthiswasnothelastyearoftheclerk'sfouryeartermofofice,andnodeterminationofthe amounthatwilbedue,ifany,canbemadeathistime. NOTE1:RISKMANAGEMENT TheClerkprovideshealthcarebenefitsforitsemployesthroughitself-fundedemployemedicalbenefitplan. Thisprogramprovidesemployehealthbenefitcoverageupto$45,0perilnesperyearlesdeductionsfor eachindividualcovered.theclerkpurchasescomercialinsuranceforclaimsinexcesofthisanual threshold.severalclaimsexcededthecomercialthresholduringthefiscalyearsendedjune30,202and 201. Theclaimsliabilitiesof$0and$168,371reportedatJune30,202and201,isbasedontherequirementof GovernmentAcountingStandardsBoardStatement10,AcountingandFinancialReportingforRisk FinancingandRelatedInsuranceIsues,whichrequiresthataliabilityforclaimsbereportedifinformationprior totheisuanceofthefinancialstatementsindicatesthatitisposiblethataliabilityhasbenincuredathedate ofthefinancialstatementsandtheamtoftheloscanbereasonablyestimated. 26

29 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA NOTESTOTHEFINANCIALSTATEMENTS AsrequiredbyGASB10,areconciliationoftheunpaidclaimsliabilityishownbelow Unpaidclaimsandclaimadjustmentexpensesatbeginingofyear Incuredclaimsandclaimadjustmentexpenses: Provisionforinsuredeventsofthecurentfiscalyear Increase(decrease)inprovisionforinsuredeventsofpriorfiscalyears Totalincuredclaimsandc/aimadjustmentexpenses Payments: Claimsandclaimadjustmentexpensesatributabletoinsuredeventsofthecurentfiscal year Claimsandclaimadjustmentexpensesatributabletoinsuredeventsofpriorfiscalyears Totalpayments Unpaidclaimsandclaimadjustmentexpensesatendofyear NOTE12:DEFEREDCOMPENSATIONPLAN 202 $168,371 92,979-8, , $6,520 1,075,657 21,637 1,097,294 1,03,426907, ,4298,157 1,152,8595,43 $!68,371 TheClerkparticipatesintheStateofLouisianaPublicEmployesDeferedCompensationPlan,whichisacostsharingmultiple-employerpublicemployedeferedcompensationplancreatedinacordancewithInternal RevenueCodeSection457.Theplan,availabletoalClerkemployes,permitsthemtodeferaportionoftheir salaryuntilfutureperiods.participationintheplanisoptional.thedeferedcompensationisnotavailableto employesuntiltermination,death,orunforeseablemergency.alamountsofcompensationdeferedunder theplan,alpropertyandrightspurchasedwiththoseamounts,andalincomeatributabletothoseamountsare heldintrustforthexclusivebenefitoftheparticipantsandtheirbeneficiaries.participants'rightsunderthe planareamountsequaltothefairmarketvalueoftheirdeferedacounts. ItistheopinionoftheState'sAtorneyGeneralthatheClerkhasnoliabilityforlosesundertheplanbutdoes havethedutyofduecarethatwouldberequiredofanordinaryinvestor. Investmentsaremanagedbytheplan'struste,whoprovidescertaininvestmentoptions.Thechoiceof investmentoptionsismadebytheparticipants. NOTE13:COMITMENTSANDCONTINGENCIES TheClerkisinvolvedinseveralegalactions,whicharoseduringtheordinarycourseofbusines.Management believesthatheclerkhasadequatelegaldefensesorinsurancecoveragewithrespectoeachoftheseactions. However,theultimateoutcomeofthelitigationisunknownathepresentime.Acordingly,noprovisionfor anyliabilitythatmightresulthasbenmadeintheacompanyingfinancialstatements.intheopinionof management,thexistinglitigationwilnotmaterialyafectheclerk'sresultsofoperationsorfinancial position. 27

30 EASTBATONROUGEPARISHCLERKOFCOURT BATONROUGE,LOUISIANA NOTE14:EXPENSESOFTHECLERKPAIDBYTHECITY-PARISH NOTESTOTHEFINANCIALSTATEMENTS CertainoperatingexpendituresoftheClerk'soficearepaidbytheCityofBatonRouge/ParishofEastBaton Rougeandarenotincludedintheacompanyingfinancialstatements.Thesexpendituresaresumarizedas folows: Operatingexpenditures Jurorandwitnesfes $1.039, $624,

31 REQUIREDSUPLEMENTARYINFORMATION

32 EASTBATONROUGEPARISHCLERKOFCOURT BUDGETARYCOMPARISONSCHEDULE-GENERALFUND(SALARYFUND) BATONROUGE,LOUISIANA YEARENDEDJUNE30,202 BUDGETED AMOUNTS ANDFINAL) (ORIGINAL REVENUES ACTUAL VARIANCEWITH FINALBUDGET AMOLrNTS (NEGATIVE) POSITIVE Chargesforservices Licensesandpermits 7,917,0$ Miscelaneous 43,0 10,609,79$ Interestincome 249, ,695 54,069 2,692,79 l, ,835 24,695 (5,165) Totalrevenues 8,932,0 1,65,398 2,723,398 EXPENDITURES Materialsandsuplies Salaries,wages,andbenefits 7,191,50 Travel 719,0 7,57,348 Operatingservices 40,0 647,450 (365,848) Capitaloutlay ,50 24,183 71,50 87,431 15, (5,931) 831 Totalexpenditures 8,932, l (283,581) Exces(deficiency)ofrevenuesoverexpenditures 0 2,439,817 2,439,817 Budgetaryfundbalance-beginingoftheyear ,043,76 (49,91) Budgetaryfundbalance-endoftheyear $ 3~093r687$ 5~483~593$ 2,389~906

33 EASTBATONROUGEPARISHCLERKOFCOURT BUDGETARYCOMPARISONSCHEDULE-GENERALFUND(SALARYFUND) BATONROUGE,LOUISIANA YEARENDEDJUNE30,201 BUDGETED AMOUNTS VARIANCEWITH FINALBUDGET ANDFINAL)AMOUNTS(NEGATIVE) (ORIGINAL ACTUAL POSITIVE REVENUES Chargesforservices Licensesandpermits 7,716,0$ Miscelaneous Interestincome 20,0 5,0 8,127,97$ 26,134 45, ,97 (9,108) ,134 Totalrevenues 8,583,0 9,195, ,863 EXPENDITURES Salaries,wages,andbenefits Materialsandsuplies 6,57,0 Travel 859,0 Operatingservices Capitaloutlay 1,051,0 6,915,919 40,0 61, ,564 (38,919) 27,40 247, ,436 12,560 Totalexpenditures Exces(deficiency)ofrevenuesoverexpenditures 0 60, ,80 Budgetaryfundbalance-beginingoftheyear Budgetaryfundbalance-endoftheyear 30

34 EASTBATONROUGEPARISHCLERKOFCOURT SUMARYSCHEDULEOFPRIORAUDITFINDINGS BATONROUGE,LOUISIANA FORTHEYEARENDEDJUNE30,202 Finding1:InabilitytoreconciletheindividualsuitbalancesintheClerk'sAdvanceDepositFund Fiscalyearfindinginitialyreported:June30,197 Corectiveactionstaken (1)AsreportedtotheLegislativeAuditAdvisoryCouncilintheClerk'sresponsetothisfindingintheaudit reportfortheyearendedjune30,201,theclerkhadpreviouslycontractedwithaconsultantoevaluatethe dataprocesingnedsandrequirementsofhisofice.proposalsfromvendorstosatisfytherequirementsofthe Clerk'soficewereacepted.OneoftherequirementsdealtwiththesoftwareusedtoadministertheAdvanced DepositFund.TheClerk'soficevaluatedthoseproposalsandselectedavendortofurnishthequipmentand software.however,theprojectwasestimatedtocostsubstantialymorethantheclerk'soficecouldthen nowgeneratedthefundsnecesarytoinitiatetheproject.requestsforproposalshavebenpublished,andthe afordandtheprojectwasdelayed.duetotheincreaseinfesreferedtoinlastyear'sresponse,theoficehas proposalshavebenreceivedandarebeingevaluated. (2)TheClerk'soficehascontinuedtomonitorthemonthlydepositsandisbursementsfortheyearendedJune 30,202,andthroughthecurentdate.Whileoutagescontinuetocur,theamountsarenotmaterial.The Clerk'soficeiscontinuingitsefortstodeterminethecausesoftheseoutages. (3)TheClerk'soficedoesreconcilethebankacountsfortheAdvanceDepositFundonamonthlybasisandin balancestotalandthetotalascalculatedbythecurentsoftwareaplicationbeingusedtotracktheseacount atimelymaner.theoutagereferedtointheauditor'sfindingisanoutagebetwenwhathereconciledcash balances.thisisthereasonthatheclerk'soficeishopefulthatnewsoftwarewilalowthemtodeterminean outageandtomaintaintheoutageathatamount.theclerk'soficewilnotbeabletoidentifythecauseorbe abletoreconciletheacountwithoutanoutageofsomeamountbeingpresent. Planedcorectiveactions TheClerk'sdataprocesingcomite,withtheasistanceoftheconsultantselected,wilcontinuetoevaluate theproposalsandmovetowardtheimplementationphaseofthefortstoupgradethedataprocesing capabilitiesoftheofice. Inadition,theClerk'soficewilcontinueitsmonitoringofthemonthlydepositsandisbursementsinthe AdvanceDepositFund. 31

35 EASTBATONROUGEPARISHCLERKOFCOURT CORECTIVEACTIONPLANFORCURENTYEARAUDITFINDINGS BATONROUGE,LOUISIANA FORTHEYEARENDEDJUNE30,202 Finding1:InabilitytoreconciletheindividualsuitbalancesintheClerk'sAdvanceDepositFund. TheClerk'sactionsrelatedtothisfindingandtheanticipatedactionsaredetailedintheSumaryScheduleof PriorAuditFindingsandareresponsivetothisfinding. ThecontactpersonelaretheHonorableDougWelbom,EastBatonRougeParishClerkofCourtorMs RhondaCothem,ChiefDeputy. 32