D IS TR IC T A TTO R N E Y O F TItE

Transcription

1 r!e'ce V!:[ [,(:~i!!; 7 ',i:,ui?',t(~r O f~iciai t1li[ (~O l'v % i~o~'.;inf6ui (Xt~rox n(:c{,mc4~fk (op[o5 ftor~ thi!, COpy aud l-'l,t',ce f:acp,in Ih I) D IS TR IC T A TTO R N E Y O F TItE SIS VE N TE E N TIt JUD ICIA L D IS TR IC T LA F O UR CItE PA R ISIt,L O UISIA N A F IN A N CIA L R E P O R T, IN TE R N A L CO N TR O L A N D C O M PLIA N CE R E PO R T D E CE M BE R 31,1999 Release Date AP~ I e 9nna.,, v ~ v v v STAGNI& C OMPANY,L]~C

2 D ISTR IC T A TTOR N E Y O F TltE SE VEN TEEN TH JU D ICIA L D IS TR IC T L afourehe Parish,L ouisiana FIN AN CIA L REPORT, IN TERN A L CON TRO L A N D CO M PLIAN CE REPO RT A sof and forthe yearended l)ecem ber31,1999 TABLE OF CON TEN TS Statem ent Page N o. _ FINA N CIA L S _ E C TION _ lndependcnta uditor's R eport G eneralpurpose FinancialStatem ents: Com bined Balance Sheet-A llfund Types and A ccountg roups A C om bined Statem entof R evenues, Fxpenditures,and C hanges in Fund Balances-.A llg overnm entalfund Types Statem entof Revenues,Expenditures, and Changesin Fund Balances- Budget(Non-GAAP) and A ctual-g encralfund Colnbincd Statem entof Revenues,Expenditures, and Changesin Fund Balances-Budget(Non-GAAP) and A ctual-spccialrevenue Funds C-1 N otes to FinancialStatem ents SUPPLEM EN TA L 1N F OR M A TION SE C TION Com bining Balance Sheet-SpecialRevenue Funds C om bining Statem entof R evenues,expenditures, and C hanges in Fund B alances -Special Revenue l:unds 24 25

3 D ISTR IC T A TTORN E Y O F TH E SE VEN TE F.N TH JUD ICIA L D IS I'R IC T L afourehe Parish,L ouisiana FIN AN CIA L REPO RT, IN TERN A L CO N TR O L AN D C O M PLIA N CE REPO RT A sof and forthe yearended D ecem ber31,1999 TABLE OF CONTENTS (CONTINUED) Page N o. IN TER NA L C ON TR OL A N D COM PLIA N CE SE C TION Reporton Com pliance and oi1internal ControlO ver FinancialReporting Based o lan A uditof FinancialStatem ents Perform ed in A ccordance w ith G overnm ent A uditing Standards Summ ary Schedule of Findingsand Questioned Costs 26 28

4 F IN A N C IA L SE C TIO N

5 STAGNI& C OM PANY,L LC IN D E PE N D E N T A UD ITO R 'S R EPO R T ttonorable W altcrn aquin,jr. D istricta ttorney of the Seventeenth JudicialD istrict Lafourche Parish,I,ouisiana W e have audited the acco m panying general-purpose financialstatem entsof the D istricta ttorney of the Sevcntce nth JudicialD istrict,lafourche Parish,Louisiana,as of and for the yearended D ec em ber31,1999,aslisted in the table of contents. These generalpurpose financialstatem cnls are the responsibility of the D istrict A ttorn ey of the Seventeenth Judicial D istrict,lafourchc Parish,Louisiana's m anagem ent. O ur responsibility is to express an opinion on these generalpurpose financialstatem entsbased on ouraudit. W e conducted our auditin accordance w ith generally accepted auditing standardsand the standards applicable to financial audits contained in Governm ent Auditing Standards, issued by the Com ptrollerg eneralof the U nited States. Those standardsrequire thatw e plan and perfonn the audit to obtain reasonable assurance aboutw hether the fnancialstatem ents are free of m aterial m isstatem ent. A n auditincludes exam ining,on a testbasis,evidence supporting the am ounts and disclosures in the financialstatem ents. A n auditalso includesassessing the accounting principles used and significant estim ates m ade by m anagenaent,as w ellas evaluating the overallfinancial statem entpresentation. W e believe thatour auditprovidesa reasonable basis forouropinion. In our opinion,the general-purp ose financial statem ents referred to above present fairly,in all m aterialrespects,the financialposition of the D istricta ttorn ey of the Seventeenth JudicialD istrict, Lafourche Parish,Louisiana as of D ec em ber 31,1999,and the results of itsoperationsforthe year then ended,in conformity w ith generally accepted accounting principles. In accordance w ith G overnm ent A uditing Standards, w e have also issued our report dated January 20,2000 on ourconsideration of the D istricta ttorn ey of the Seventeenth JudicialD istrict, Lafou,'che Parish, Louisiana's intern al control over financial reporting and our tests of its com pliance w ith certain provisionsof law s,regulations,contractsand grants. Thatreportisan integral part of an audit performed in accordance w ith G overnm ent A uditing Standards and should be read in conjunction with thisreportin considering the resultsof ouraudit 207 D,FAV[AVENUE ]Hf3ODAUX,[A PHONt(504) FAX(504) I~ JAM[SBLVD.,SUITE210 $1.ROSE,LA PHONE(504) FAX(504) A PROFESSIONAL81RVIC[ORGANIZAIlON M EMBiRS:AICPA ~ LCPA EM AIL:stagni@ stagni.com INTERNEI:

6 D istricta ttorn ey of the Seventeenth JudicialD istrict Lafourche Parish,l,ouisiana Page 2 O urauditw as conducted forthe purpose of forming an opinion oilthe general-puq~ose financial statem enls. The supplem entalinformation in the table of contentsispresented forthe purposesof additionalanalysis,and is nota required partof the general-purpose financialstatem ents of the D istricta ttorn ey of the Seventeenth Judicial,Lafourche Parish,Louisiana. Such information has been subjected to auditing procedures applied in the auditof the generalpmt)ose financial statem ents,and in our opinion,is fairly stated,in allm aterialrespects,in relation to the general purpose financialstatem ents taken as a w hole. S tatgnl~_w G mpan~ Thibodaux,Louisiana January 20,2000 STAGNI& C OM PANY,LLC

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8 DISTRICT A TTO RNEY O F THE SEVENTEENTH JUDICIA L.DISTRICT LA FO URC HE PA RISH,LO UISIA NA StatementB Com bined Slatem entofrevenues,expenditures,and Changes in Fund Balances A lgovernmentalfund Types Forthe yearended December31,1999 General Fund Special Revenue Funds Total (Memorandum Only) REVENUES Com m issions Grantincom e Interest TotalRevenues $104, ,000 2, ,851 $530, ,526 10, $635, ,526 12, ,258 EXPEND[ll.,~, Current: Generalgovernment-judicial Personnelservices "[raveland conventions Ofice operations Dues and subscriptions Postage CourtCost Insurance IV-D program expenditures Totalcurrontexpenditures 24,146 54,872 14, , , , ,512 10,500 2, , ,581 24,608 68,384 14,639 10, , , ,319 Capitaloullay DebtService: Principal Interest O 4, , TotalExpenditures 164, Excess(Deficiency)ofRevenues OverExpenditures 48, , ,802 Operating Iransfersin(out) Totalotherfinaincin9 sources(uses 50,000 50,000 (50,000) (50,000) o o EXCESS (DEFICIENCY)OF REVENUES AND OTHER FINANCING SOURCES OVER EXPENDIFURES AND OTHER FINANCING USES 98, , ,802 EUNP BALANCE~ Beginning ofyear End ofyear 96,028 $ 194, ,366 $671, ,394 $866,196 See notes to financialstatem ents

9 Statem entc DISTRIC T A TTO R N EY O F TH E S EVENTEENTH JU D IC IA L DISTRIC T LA FO U R C H E PA R IS H,LO U IS IA NA Statem entofrevenues,expenditures,and Changes in Fund Balances Budget(Non-GAAP)and Actual-GeneralFund Forthe yearended Decem ber31,1999 Budget Actua Variance Favorable (Unfavorable) [:LEYENUES Com m issions Grantfrom the Parish Interest TotalRevenues EXPENDITURE~ $85,OOO $101, , ,175 87, ,523 $16,348 $106, Current: Generalgovernment-judicia Traveland conventions Office operations Dues and subscriptions Postage Coud costs insurance Totalcurrentexpenditures 22,200 54,700 18, , ,351 54,872 14, , (2,151) (172) 3, Capitaloutlay DebtService: Principal Interest 5, , (4,965) (172) TotalExpenditures , Excess (Deficiency)ofRevenues OverExpenditures (81,200) Operating transfers in (out) EXCESS (DEFICIENCY)OFREVENEUS AND OTHER FINANCING SO URCES OVER EXPENDITURES AND O THER FINANCING USES (31,200) , FUND BALANCLI~ Beginning ofyear End ofyear 90,600 $59,400 99,935 $195,014 9,336 $135,614 See notes to financialstatem ents

10 Statem entc-1 D ISI'R ICT A TTO R NEY O F TH E SEVENTEENTH JU DIC IA L D ISTR ICT LA FO U R C H E PA R ISH,LO U IS IA NA Com bined Statem entofrevenues,expenditures,and Changes in Fund Balances Budget(Non-GAAP)and Actual-SpecialRevenue Funds Forthe yearended Decem ber31,1999 Budget Actua Favorable (Unfavorable) REVENUES Com m issions G rantincom e Interest TotalRevenues $ 490,679 57,000 6, , ,526 8, $ 33,703 51,526 2, EXPE NDIT~J~ E~ Current: Generalgovernment-judicia Personnelservices Office operations Postage Traveland convention Insurance IV-D program expenditures Totalcurrentexpenditures 209,622 9,720 9, , ,573 13,512 10, , (9,951) (3,792) (1,500) (462) Excess(Deficiency)ofRevenues O verexpenditures 135, , Operating transfersin (out) (50,000) (50,000) 0 EXCESS (DEFICIENCY)OF REVENUES AND OTHER FINANCING SO URCES OVER EXPENDITURES AND O THER FINANC ING USL-S 85, FUND B~ CE~$ Beginning ofyear End o1year 450,775 $ 536, ,139 $ 655,185 20,364 $ 119,052 See notesto financialstatem ents

11 D IS TR IC T A TTOR N E Y O F TH E SE VEN TE EN TH JUD 1CL4L D IS TR IC T L afourche Parish,Louisiana N otesto tile FinancialStatem cnts N ote 1 S UM M A R Y OF SIGN IFICA N T A CC O UN TIN G P OLICIES A s provided by A licle V.Section 26 of the Louisiana Constitution of 1974,the D istrict A ttorney has charge of every crim inal proseculion by the state il his district,istherepresentativeofthestate beforethegrand jury in hisdistrict,and is thelegaladvisorto thegrand jury.liepcrtbrmsotherdutiesasprovided by law. TheDistrictAttorney iselected by the qualifiedelectorsofthejudicialdistrictfor a term of six years. The judicial district encompasses l,afourehe Parish, I,ouisiana. The financial statem ents of tile D istrict A ttorney of the Seventeenth Judicial District(DistrictAttorney),Lafourche Parish,Louisiana have been prepared in conformity with generally accepted accounting principles(gaap)asapplied to governm ental units. "l]~e Governm ental A ccounting Standards Board is the accepted standard-setting body for establishing governm ental accounting and financialreporting principles. The m ore significant accounting policies of the D istricta ttorney are described below : A. l~,cporting Entity Forfinancialreporting purposes,in conform ance w ith G A SB Codification Section 2100,the D istricta ttorney is a partof the districtcourtsystem of the State of Louisiana. The G A SB has established several criteria for determ ining the governm entalreporting entity and com ponent units that should be included w ithin the reporting entity. Since, The D istrict A ttorney of the Seventeenth JudicialD istrict,lafourche Parish,Louisiana is an independently elected official, is legally separate and fiscally independent,the D istricta ttorney of the Seventeenth JudicialD istrictis a separate governm ental reporting entity. There are unrecorded financial transactionsbetween tire Lafourehe Parish Council(theCouncil)and the D istrict A ttorn ey w here the Council provides office space and certain other"operating expendituresforthe D istricta ttorney.

12 D ISTR IC T A TTOR N E Y O F TIlE SE VEN TE EN TIt JUD ICIA L D IS TR IC T Lafourche Parish,L ouisiana Notesto the FinancialStatements(Continued) N ote 1 SUM M AR Y OF SIGN 1F1CM N TA CCO UN TIN G POI,IC1ES (Couthm ed) A l~.eporting Entity,(Continued) Financialaccountability is determ ined by applying criteria established by the G A SB aslisted below : ~ Financialbenefitorburden * Appointmentofavoting majority * hnposition of w ill ~ Fiscally dependent The above identified transactions between the D istricta ttorney and the Parish Council are m andated by state statue and do not reflect fiscal dependency;thereby,they do not reflect financial accountability. The otherthree criteria of financialaccountability do notpertain to the D istrict A ttorney of the Seventeenth Judicial D istrict w hen applying them as a m eans of identifying potentialcom ponent units of the Lafourche Parish C ouncil. The D istrict Attorney of the Seventeenth Judicial D istrict, Lafourche Parish, Louisiana, includes all funds, account groups and activities, et celera,thaiare w ithin the oversightresponsibility of the D istricta ttorney. O therlocalgovernm entalunitsoverw hich the D istricta ttorney exercises no oversightresponsibility are excluded from the accom panying financial statem ents. These unils are considered separate reporting entities and issue financial statem ents separate from those of the parish D istrict A ttorn ey. Fund A ccountin~ The D istrict Attorney uses funds and account groups to report on its financialposition and the results of its operations. Fund accounting is designed to dem onstrate legal com pliance and to aid financial m anagem ent by segregating transactions related to certain governm ent fim ctions oractivities.

13 D ISTRIC T A TTORN E Y OF TItE SE VEN TEEN TII JUD ICIA L D IS TR IC T L afourche Parish,Louisiana Notesto the FinancialStatements(Continued) Note I SUM M ARY OF SIGNIF1CAN T A CCOUN TING I'OL1CIES,(Continued) Fund Accounting (Continued) A fund is a separate accounting entity w ith a self-balancing set of accounts. A n accountgroup,on the other hand,is a financialreporting device designed to provide accountability forcertain assets and liabilities thatare notrecorded in the funds because they do notdirectly affectnet expendable available financialresources. Fundsare classified into three categories: governm ental,proprietary,and fiduciary. Furtherm ore, each category is divided into separate "fand types." The fundsthatthe D istricta ttorney usesare governm entalfunds. G overn m ental funds account for the D istrict A ttorney's generalactivities, including the collection and disbursem entof specific or legally restricted m onies,mid the acquisition of generalfixed assets. The D istricta ttorn ey's governm entalfundsinclude: G eneral Fund - The G eneral Fund w as established in com pliance w ith Louisiana Revised Statute 15:571.11,w hich provides that12 pereenlof the finescollected an d bondsforfeited be transm itted to the D istrictattorney to defray the necessary expensesof hisofi ce, SoecialRevenue Funds A ssessm entfund -The A ssessm entfund is used to accountforall fccs collected in accordance w ith l,ouisiana R evised Statutc 16:16, w hich authorizes the collection of an am ountfi'om every defendant who isconvicted aftertrialorotherplea of [,uilty orw ho forfeitshis bond. These costs are to be in addition to allother fines,costs,or forfeitures im posed by law. W orthlesschecksfund - The W orthless Check Collection Fee SpecialRevenue Fund consistsof feescollected in accordan ce w ith Louisiana Revised Statute 16:15,w hich provides for a specific fee w henever the D istrict Attorney's ofi ce collects and processes a wo~lhless check. Expenditures from this fund arc at the sole discretion of the D istricta ttorn ey and m ay be used to defi'ay the salaries and the expenses of the office of the D istricta ttorney,but m ay notbc used to supplem entthe salary of the D istricta tlorucy.

14 D ISTRIC T A TTORN E Y OF TH E SE VEN TEEN TII JUD ICIA L D IS TR IC T Lafourche Parish,Louisiana Notesto thefinan cialstatements(continued) Note 1 SUM hlar Y OF SIGNIFICAN T A CCOUN TING POLICIES (Continued) B. Fund Accounting (Continued) SpecialRevenue Funds:(Continued) Child Supjoort Incentive Fund -]'he Child Supportlncentivc Fund is used to account for paym ents received from tile 1,ouisiana D epartm entof SocialServices w hich consistof 15 per centof all am ounts collected and required to be distributed, as provided in Section 456 of the SocialSecurity A ct,to reduce orrepay assistance paym ents. Pre-TrialIntervention Fund -The Intervention Fund accounts fora progrmn thathandles cases thatthe D istricta ttorney's O fi ce feels w ould be betterserv ed outof the court system. These easesconsist of people char ged w ith m isdem emaors, trafi c tickels, or m inor felonies. The ofendersagree to serve a probation period ratherthan entering the courtsystem and having a crim inalconviction on their record. The revenues are generated through fees paid by the ofenders placed in thisprogram. The expendituresw illconsistof salaries of investigators assigned to thisprogrmn and various ofi ce expenditures. A sset Forfeiture Fuud - The A sset Forfeiture Fund is used to accountforthe D istricta ttorn ey's portion of m onies an d proceeds from the sale of property seized or obtained by judgment or settlem entasa resultof drug-related activities. Bond Forfeiture Fund - The Bond Forfeiture Fund isused to accounl forthe collection mad disbursem entof proceeds from the forfeitur e of D istrict,parish,and City Courtbailand surety bonds forfailure by a defendantto appear in court. The districtattorn ey distributes the proceeds of the bond forfeitures in accordan ce w ith Louisiana Revised Statue15:571.11(L)and (M ).TheDistrictAttorney ofthe Seventeenth JudicialD istrict's portion of these proceeds are leftin this fund until such tim e these funds are needed in his general operating fund. 0

15 D ISTR IC T A TTOR N E Y O F TIlE SE VEN TEEN Tlt JUD ICIA L D ISTR IC T L afourche Parish,L ouisiana Notesto the FinancialStatements(Continued) Note I SUM M ARY OF SIGNIFICAN T A CCOUN T1N G POLICIES (Continued) 1/. Fund Accounting (Continued) St~ecialRevenue Funds:(Continued) FIN S Fund --The FIN S Fund consists of grantpaym ents ieceived from the Louisim~a D epartm ent of Social Services to allow the D istricta ttorn ey of the Seventeenth JudicialD istrictto adm inister and im plelnentfam ilies in N eed of Services Program provided by Title V IIof the I,ouisiana's C hildren's C ode. Thisprogram provides a com prehensive fmnily-system s approach to addressing the social needsofjuvenileoffendersand theirfamilies. Title IV-D O fi ce Fund - The Title IV-D O fi ce Fund consists of reim bursem ent grant paym ents from the Louisiana Departm entof SocialServices,authorized by A ct117 of 1975,to establish fam ily and child supportprogram s com patible w ith Title 1V -l) of the Social Security A ct. The purpose of the fund is to enforce the support obligation owed by absentparentsto theirfam iliesm~d children,to locate absentparents,to establish paternity,and to obtain fam ily and child support. V ictim s A ssistance Fund - The V ictim sa ssistance Fund accounts for am ounts received from the State in accordance w ith I.ouisiana Revised Statue 16:17 to create in each judicialdistricta victims assistance program. The purpose of this program is to assist victfins and their fam ilies through the entire criminaljustice processand to facilitate the delivery of victim s'servicesand righls as provided by law. The expendituresof this fund consistof salary and related benefits fora full-tim e victim sassistance coordinator. The account groups presented in the accom panying financialstatem ents are the G eneralfixed A sseta ccountg roup and the GeneralLong-Term D ebta ccountgroup. The generalfixed assetaccountgroup isestablished to accountfor allfixed assets of the D istricta ttorney of the Seventeenth JudicialD istrict,lafourche Parish,Louisiana.

16 D ISTRIC T A TTORN E Y OF TtlE SE VEN TEEN TII JUD ICIA L D ISTR IC T L afourche Parish,L ouisiana Notesto tile FinancialStatements(Continued) Note I SUM M ARY OF SIGNIFICAN T A CCOUN T1NG POLICIES (Continued) IL Fund Accounting (Continued) The generallong-term debtaccountgroup is established to accountforall unm atured general long-term liabilities of the D istrict A ttorney of the Seventeenth JudicialD istrict,lafourche Parish,Louisiana. Basisof A ccounting The accounting and financial reporting treatm enl applied to a fund is determ ined by its m easurem ent focus. A ll governm ental funds are accounted for using a current financial resources m easurem ent focus. W ith this m easurem entfocus,only currentassets and liabilities generally are included on the balance sheet. Operating slatem ents of these funds presentincreases (i.e.revenues and otherfinancing uses)and decreases (i.e.expendituresand otherfinancing uses)in netcurren!assets. A llgovernm entalfund types use the m odified accrualbasisof accounting. U nder the m odified accrualbasis of accounting,revenues are recognized when susceptibleto accrual(i.e.when they becomeboth measurableand available). "M easurable" means the amount of the lransaction can be determ ined and "available" m eans the am ount is collectible w ithin the currentperiod orsoon enough thereafterto be used to pay liabilitiesof the currentperiod. Expendituresare recorded w hen the related fire d liability is incurred. Those rcvcnucs susceptible to accrual include:giant revenues and fines and assessm ents thalare collected by another govern m entalbody on the D istricta ttorney'sbehalf. Interestearned is recorded w hen credited to the D istricta ttorney's account. Fees for collecting w orthless checks and for pre.trial intervention are recorded w hen collected by the D istrict Attorney'soffice. P,ond forfeituresand A ssetforfeituresare also recorded w hen collected by the D istricta ttorney's office.

17 D IS TR IC T A TTOR N E Y O F TH E SE VEN TEEN Ill JUD ICIA L D IS TR IC T 1.afourche Parish,L ouisiana Notesto the FinancialStatements(Continued) Note 1 SUM M AR Y OF SIGNIFICAN TACCOUN TIN G POLICIES,(Continued) l). l~ d~c!s Budgetsare adopted o la cash basis,w hich is notconsistentw ith generally accepted accounting principles. A nnualappropriated budgetsarc adopted forthe generalfund and specialrevenue funds. A llannualappropriations lapse atfiscalyearend. Form albudgelary integration isem ployed aspart of the accounting system, and the budget is am ended by supplem ental appropriations asneeded to com ply w ith state law. Encum brances represent com m itm ents related to unperformed contracts for goods or selwices. The D istrict A ttorn ey's office does not use an encum brance system. F,. Cash and Cash Eouivalents C ash and cash equivalents include dem and deposits of the D istrict A ttorney of the Seventeenth JudicialD istrict. F. Receivables The receivable anaounts are m ade up of fines and fees collected by olher governm entsto be rem itted to the D istricta ttorney's O ffice and am ounts due on reim bursem entgrants. N o reserve foruncollectablcs is considered necessary forthese receivables. (3. Fixed A ssets G eneralfixed assetsare notcapitalized in the governm entalfundsused to acquire them. Instead,capitalacquisition is reflected asan expenditure in the governm entalfunds,and "the related assets are reported in "the general fixed asset account group. A ll purchased fixed assets by the D istrict A ttorney are valued atacquisition cost. A llotherfixed assetsused in the l)istrict A ttorn ey's office are provided by the Lafourchc Parish C ouncil and arc accounted for in the general fixed asset account group of the C ouncil.

18 D ISTR IC T A TTORN E Y O F 77tE SE VEN TEEN TIt JUD ICIA L D IS TR IC T L afourche Parish,L ouisiana Notesto thefinancialstatements(continued) Note 1 SUhlM AR Y OF SIGNIFICAN T ACCOUN IlNG POLICIES~ (Continued) _Fixed Assets~(Continued) The costsof norm alm aintenance and repairsthaido notadd to the value of the assetorm aterially extend assetlives are notcapitalized. A ssets in the generalfixed assetaccountgroup arc notdepreciated. I1. I,ong-Term D ebt 1,ong-term obligations expected to be financed from tile G eneralfund are repo led in the general long-term debt account group. Expenditures for principaland interestpaym ents forlong-term obligations are recognized in the G eneralfund w hen due. C om pensated A bsences The D istricta ttorney has an inform alpolicy for vacation and sick leave. Presentclericalem ployeesare allow ed 10 daysof vacation each yearand 10 days of sick leave each year. V acation and sick leave do not accum ulate or vest; therefore, no liability for com pensated absences is recorded. lnterfund Transactions Quasi-externaltransactionsare accounted forasrevenuesorexpenditures. Interfund transactions on the other band are reported as transfers. N onrecurring or non-routine perm anent transfers of equity are reported as residual equity transfers. A ll other interfund transfers are reported as operating transfers.

19 D ISTR IC T A TTORN E Y O F TIlE SE VEN TEEN TH JUD ICIA L D IS TR IC T L afourche Parish,Louisiana Notesto the FinancialStatements(Continued) K. Fund I~u~ y_ R eserves Reserves represented those portions of fund equity not appropriable for expenditure orlegally segregated fora specific futm e use. D esignated Fund B alances D esignated fund balmlcesrepresenttentative plansforfuture use of financial reso urces. 1,. M em orandum O nly -TotalColum ns The totalcolum n on the financialstatem ents is captioned M em orandum Only (overview)to indicate thatitispresented only to facilitate financial analysis. D ata in this colum 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, lnterfund elim inations have notbeen m ade in the aggregation of thisdata.

20 D ISTR IC T A TTOR N E Y O F TItE SE VEN TEEN TIt JUD ICIA L D IS TR IC T L afourche I'arisb,L ouisiana Notesto the FinancialStatements(Continued) N ote 2 D E POSIIS U nder state law,the D istricta ttorney m ay deposit funds w ithin a fiscalagent bank organized under the law s of the State of 1,ouisiana,the law s of any other state in the U nion,or the law s of the U nited States. Furtherm ore,the D istrict A ttorney m ay invest in certificates and tim e deposits of state banks organized under Louisiana law and national banks having their principal offices in ],ouisiana. State law also requiresthatdepositsbe fully collateralized atalltim es.a cceptable collateralization includes the $100,000 FDIC/FSI,IC insurance and the m arket value of securities purchased and pledged. O bligations of the U nited States,the State of l,ouisiana and certain political subdivisions are allow ed as security for deposits. Obligationsfurn ished assecurity m ustbe held by the D istrictattorney or w ith an unaffiliated bank or trust com pany for the accounl of the D istrict A ttorney & the Seventeenth JudicialD istrict. U nder the provision of G A SB,pledged securities,w hich arc not in the nam e of the governm entalunit,are considered uncollateralizcd. A sum m ary of cash and cash equivalents and the security pledged to them are listed as follow s: Cash and cash equivalenls-carrying am ount $ 831,287 B ank balance of deposits 843,499 Portion insured by FD IC /FSLIC 109,303 B alance unsecured and uncollatcralizcd under G A SB provision 734,196 Pledged securities under L ouisiana law 791,401 A m ountunsecured under Louisiana law $ 0 6

21 D 1STR IC T A TTOR N E Y O F TIlE SE VEN TE EN TI1 JUD ICIA L D IS TR IC T Lafourche Parish,Louisiana Notesto the FinancialStatements(Continued) N ote 3 FIX ED A SSE TS Changes ilthe generalfixed assetaccountgroup during the yearare sum m arized asfollow s: BA LAN CE RETIREM EN TS/ 12/31/98 A D D ITION S A DJU STM EN TS 12/31/99 Automobiles 1$ 32,961 $ 0 $ 0I$ 32,961i Furniture& Fixtures I 138,032 0 (410)[ 137,6227 Leasehold Improvements 4, ,2041 Totals $ 175,197 $ 0 s (41o)1[$ 174,787] N ote 4 I'OST-E M PL O YM EN T H EA L TII CA RE A N D LIFE IN SURA N CE BEN E FITS The D istricta ttorney currently pays the em ployee portion of health care and life insurance benefits and the parish councilpays the em ployerportion. There is no form alpolicy concerning retiree benefits,butthe D istrictattorney w illcontinue to pay the retiree'sportion upon request. The DistrictAttorney paid $3,720 in post-retirem entbenefits forhealth insurance on behalf of one retiree atd ecem ber 31,1999. N ote 5 LITIGA TION A N D CLA IM S A tl)ccem bcr31,1999,there is no litigation pending againstthe D istricta ttorney thai is susceptible to accrual in accordance w ith slatem ents of Financial A ccounting StandardsN o.5. 7

22 D ISTRIC T A TTORN E Y OF TIlE SE VEN TEEN TIt JUD ICIA L D IS TR IC T Lafourehe Parish,Louisiana Notesto thefinancialstatements(continued) N ote 6 A ll individuals w ho w ork at tile D istrict A ttorney's ofi ces arc paid by the l,afourche Parish Council and have the opporlunity lo be m em bers of the 1,afourche Parish Em ployees Retirem ent System. The D istrict A ttorney and assistantd istricta ttorneysarc m em bersof the Louisiana D istricta ttorneys Retirem ent System. G A SB requires certain disclosure for em ployers w ho m aintain retirem ent plans for their em ployees. A ll individuals at the D istrict A ttorney's office are com pensated by others w ho disclose the required retirem ent plan inform ation in their separately issued financialstatem ents. B oth retirem ent plans m entioned above are adm inistered and controlled by separate boards of trustees. N ote 7 EX PEN D ITUR ES OF 111E D ISTR IC T A TTOR N E Y N O T IN CL UD ED IN TItE FINA N CIA L STA TEM EN TS The aceom pm aying finm ~cialstatem ents do notinclude ce~'tain expenditures of the D istricta ttorney paid outof the funds from the Lafourche Parish Crim inalc ourt Fund,the Lafourche Parish Councilor directly by the state. The state and the Lafourche Parish Council pay tile salaries of the D istrict Attorney and tile assistantd istricta ttorneys.the Lafourche Parish C ouncilpays the salariesof the office staff. A lso portions of rent, health insurance, and IV -D program expendituresare paid orabsorbed by the Lafourche Parish Council. A td ecem ber 31,1999,the am ountof/he expensespaid orabsorbed by these otheragencieshas notbeen determ ined.

23 D IS TR IC T A TTOR N E Y O F TItE SE VEN TEEN TIt JUD ICIA L D IS TR IC T L afourche Parish,L ouisiana Notesto thefinancialstatements(continued) N ote 8 B UD GE TA R Y R EPOR TIN G The accom panying Statem ents of Revenues,Expenditures an Changes in Fund Balances- Budget(Non-GAAP Basis)and Actual,presenlscomparisonsof the DistrictAttorney'sadopted budget(more fully described in Note 1)with actual data on a budgetary basis. The budgetis prepared o la cash basis that is not G A A P. The follow ing is a reconciliation of the revenue and expenditures w ith am ountsreflected on the budgetcom parisons.

24 D IS TR IC T A TTOR N E Y O F TIIE SE VEN TEEN IIf JUD ICIA L D IS TR IC T Lafourche Parish,Louisiana Notesto the FinancialStatements(Continued) N ote 9 EX PE N D ITUR ES -EX CESS OF A C TUA L O VER B UD GE TED Individualfundshad actual(cash basis)expendituresoverbudgeted expenditures fortile yearended D ecem ber31,1999 asdescribed below : ;l~lllid + $ 113,140 $ 128 $ (15,210) ~ i~i~ ~~ ~i~ i $ 9,500 $ 10,500 $ (1,ooo) $ 26,370 $ 28 $ (1,740) $ 6,720 7,' $ (1,201) $ 19,056 $ 20; $ (1,88o) N ote 10 D E FE R R E D C O M PEN SA TION PLA N In 1993,em ployeesof the D islrictattorney'so fi ce,through the Parish, began to participate in a deferred com pensation program. The D istrict A ttorney's office contributed to Ibis deferred com pensation plan in 1995 on behalf of their em ployees,regardlessof w hetherthe em ployee participated in the program. The practice of tile D istrict A ttorney's office contributing to tile deferred com pensation plan w as discontim ~ed during the 1995 fiscal year; how ever, em ployees arc still able to continue through payroll deductions through tl~eir parish payroll. The l,ouisiana D eferred Com pensation Plan serves as adm inistrator and has tile responsibility form aintaining a deferred accountw ith respectto each participanfs accounlin accordance w ith the participant'sinvestm entspecificalion.

25 D IS TR IC T A TTORN E Y O F TILL"SE VEN TEEN TIt JUD ICIA L D IS TR IC T L afourche Parish,L ouisiana Notesto the FinancialStatements(Continued) N ote 11 IN TER F UN D R E CEIVA BLES/PA YA BLES lnterfund receivablesand payablesforthe individualfundsatd ecem ber31,1999 w ere: N ote 12 O PE RA TIN G L EA SE S The D istricta ttorn ey of the Seventeenth JudicialD istrictm aintained operating leases for six autom obiles. The lease term for each of these leases is for 36 m onths beginning on the date the lease issigned.lease paym ents m ade forthe six vehicles totaled $26,346 forthe yearending Decem ber31,1999. The m onthly m ininm nalease rentalforthe six vehiclestotaled $2,001. N ote 13 R ISK M A N A G M EN T LIA BILITY IN SU RA N CE The D istricta ttorney is exposed to various risks of loss related to tort,theft of, damage to,and destruction of assets;errorsand omission;injuring to employees; and naturaldisasters. The D istricta ttorney purchased the follow ing connncrcial insurance policiesforany and allclaim srelating to the above typesof risks:

26 D 1STR IC T A TTOR N E Y O F TIfE SE VEN TE EN Tlt JU D ICIA L D IS TR IC T L afourche Parish,L ouisiana Notesto the FinancialStatements(Continued) Note 13 RISK M ANA GEM EN T (fon/_inued) r~ PE OF~NSU~ N ~ :~ DEDU CTIBLE ~P $ 100,000/claim,/ $300,000aggregate $1,250/claim ersonallnlu~,,: :~ $ 100,000/claim $ 300,000 aggregate $ 1,250/claim $ 50,O00/claim $ 500/claim $ 10,000/claim $ 500/claim The D istrictaltom ey'spaym entof the deductible isthe only liability associatcd w ith hisgeneralliability insurance. The Lafourche Parish Councilisresponsible forobtaining generalliability,auto liability and worker'scom pensation insurance forthe D istricta ttorney'soffice and em ployees~ }tea LTIt IN SU R A N C E The Lafourche Parish C ouncilprovides health and life insurance to the D istrict A ttorn ey's em ployees. H owever, the D istrict Aforney does reim burse the I,afourche Parish C ouncilfor50% of 95% of m edicaland life insurance prem ium s paid on behalf of the D istricta ttorney's clericalstaf and 100% of the D istrict A ttorney an d A ssistan td istrictattorney'sm edicaland life insurance prem ium s. Settlem ents have notexceeded insurance coverage in any of the three proceeding years. N ote 14 LON G TERM D EB T The D istricta ttorney entered into a prom issory note forthe purchase of a earduring the fiscalyear ending D ecem ber 31, The intereston the noted is sim ple interestassessed on a variable rate basisatthe rate permm um equalto 2% overlhe index,resulting in an initialrate of 4.25% perannum w ith m onthly installm entsof $428. The note m atures M arch The issuerholds as collateralsecurity fm repaym ent of the note one of the D istrict A ttorn ey's deposit accounts in gencral fund. The issuer drafts the m onthly inslallm ents fi'om this depositaccount;lhe depositaccountbalance atdecember3 f,1999 was$7,

27 D IS TR IC T A TTORN E Y O F TIlE SE VEN TE EN TII JUD ICIA L D IS TR IC T Lafourche Parish,Louisiana Notesto the FinancialStatements(Continued) N ote 14 LON G TERM D EB T (continued) The follow ing is a sum m ary of changesin the long-term obligationsof the D istrict A ttorney forthe year ending D ecem ber31,1999: ~i,i~j:;!i~i~!i~i,i~!~i~!;~ i~ i!i~i~!i~!i~ ;ii ]2/3i/99 [N0teP~iyab!e t $6,245 I $ 0 I $4,965 $1,280 The annualrequirem entsto am ortize allnotes outstanding atd ecem ber31,1999 are as follow s:

28 S U P P L E M E N TA L IN F O R M A TIO N S E C TIO N

29 p l

30

31 IN T E R N A L C O N T R O L A N D C O M P L IA N C E SE C T IO N

32 STAGN I& C OM PANY L L C R E PO R T O N C O M PL IA N C E A N D O N IN T E R N A L C O N TR O L O V E R FIN A N C IA L R E PO R T IN G B A SED O N A N A U D IT O F FIN A N C IA L ST A T EM E N T S PE R FO R M ED IN A C C O R D A N C E W IT H G O VE R N M E N T A UD ITIN G S TA N D A R D S tlonorable W altern aquin,jr. D istricta ttorney of the Seventeenth JudicialD istrict l,afourche Parish,Louisimm W e have audited the financial statem ents of the D istrict A ttorney of the Seventeenth JudicialD istrict,lafourche Parish Louisiana as of and forthe yearended D ecem ber 31, 1999,and have issued our report thereon dated January 20,2000. W e conducted our audit in accordance w ith generally accepted auditing standards and the standards applicable to financialauditscontained in Governm entauditing Standards,issued by the C om ptrollerg eneralof the U nited States. C om pliance A s part of obtaining reasonable assurance about w hether the D istrict A ttorney of the Seventeenth JudicialD istrict,lafourche Parish Louisiana's financialstatem ents are free of m aterialm isstatem ent,w e perform ed testsof itscom pliance w ith certain provisionsof law s,regulations,contracts and grants,noncom pliance w ith w hich could have a direct and m aterial effect on the determ ination of financial statem ent am ounts. H ow ever, providing an opinion on compliance with those provisionswasnotan objective of our audit and, accordingly, w e do not express such an opinion. The results of our tests disclosed no instances of noncom pliance that are required to be reported under G overm nenta uditing Standards. InternalC on(rolo ver FinancialR eporting In planning and perform ing our audit, w e considered the D istrict A ttorney of the Seventeenth JudicialD istrict,lafourche Parish Louisiana'sinternalcontroloverfinancial reporting in orderto determ ine ourauditing procedures fortim purpose of expressing our opinion on the financialstatem ents and notto provide assurance on the internalcontrol over financial reporting. O ur consideration of the internal control over financial reporting w ould notnecessarily disclose allm atters in the internalcontroloverfinancial reporting thatm ightbe m aterialw eaknesses.a m aterialw eaknessis a condition in w hich the design oroperation of one orm ore of the internalcontrolcom ponents doesnotreduce to a relatively lov,levelthe risk thatm isstatem m~tin am ounts thatw ould be m aterialin 207 LAIAYEAVENLf ~] JaMgSBLVO.,SUITE210 ~)~mor)aux,la St.Rosr,LA PHONE(504) F^X(504) PHONE(504) FAX(504) A PHofLSSPONALSERVaC[ORGANIZATION M EMBERS:AICPA ~ LCPA Stagni~~stagni.com INTERNEI:

33 Ilonorable W altern aquin,jr. D istricta ttorney of the Seventeenth JudicialD istrict Lafourehe I'arish Louisiana Page 2 relation to tile financialstatem entsbeing audited m ay occurand notbe detected w ithin a tim ely period by em ployees ilthe norm alcourse of perform ing theirassigned fim ctions. W e noted no m atters involving tile internal control over financial reporting and its operation thatw e considerto be m aterialw eaknesses. This report is intcnded for the inform ation of m anagem ent. However,this reportis a m atterof public record and itsdistribution isnotlim ited. January 20,2000 Thibodaux.Louisiana 27 STAGN1& C0Ṃ PANY,LLC

34 DISTR ICT ATTO RN EY O F TIlE SEV ENTEEN TH JUD ICIAL DISTRIC T, LA FO U R C H E PA R ISII,LO U ISIA N A Summary Schedule of Findingsan d Questioned Costs Forthe YearEnded D ecem ber31,1999 A. SU M M A RY O F A U DIT R ESULTS 1. The auditor's reportexpresses an unqualified opinion on the general-purpose financial statem enls of tile l)istricl Attorney of the Seventeenth Judicial D istrict,lafourche Parish,Louisiana. 2. N o reportable conditions relating to tile auditof the financialstatem entsar e reported in the Reporton Com pliance and InternalControloverFinancialReporting Based on an A uditof Finan cialstatem entsin A ccordance w ith G overnm enta uditing Standards'. 3. N o instances of noncom pliance m aterial to the financial statem ents of the D istrict A ttorn ey of the Seventeenth JudicialD istrictw ere disclosed during tile audit. 4. A m anagem ent letter w as not issued in connection w ith the audit of the financia statem ents. There w ere no findings relating to the financialstatem entsthatare required to be reported in accordauce w iflag A G A S. 28