District-JudicialExpenseFundfortheyearendedDecember31,197,Iobtainedanunderstandingof

Transcription

1 HONORABLE.RUDOLPHMCINTYRE,JR., GLYND.ROBERTS,ANDGLENW.STRONG, ParishesofFranklin,Richland,andWestCarol,Louisiana IndependentAuditor'sReport JUDGESOFTHEFIFTHJUDICIALDISTRICT oninternalcontrolstructure, December31,197 InplaningandperformingmyauditofthegeneralpurposefinancialstatementsoftheFifthJudicial District-JudicialExpenseFundfortheyearendedDecember31,197,Iobtainedanunderstandingof theinternalcontrolstructure.withrespectotheinternalcontrolstructure,iobtainedanunderstanding ofthedesignofrelevantpoliciesandproceduresandwhethertheyhavebenplacedinoperation,andi asesedcontrolriskinordertodeterminemyauditingproceduresforthepurposeofexpresingmy opiniononthegeneralpurposefinancialstatementsandnotoprovideanopinionontheinternalcontrol structure.acordingly,idonotexpresuchanopinion. Myconsiderationoftheinternalcontrolstructurewouldnotnecesarilydisclosealmatersintheinterual controlstructurethatmightbematerialweaknesesunderstandardsestablishedbytheamericaninstitute ofcertifiedpublicacountants.amaterialweaknesisaconditioninwhichthedesignoroperationof oneormoreoftheinternalcontrolstructurelementsdoesnotreducetoarelativelylowleveltherisk thaterorsandiregularitiesinamountsthatwouldbematerialinrelationtothegeneralpurposefinancial statementsbeingauditedmayocurandnotbedetectedwithinatimelyperiodbyemployesinthe normalcourseofperformingtheirasignedfunctions.inotednomatersinvolvingtheinternalcontrol stnjctureanditsoperationsthaticonsidertobematerialweaknesesasdefinedabove. ThisreportisintendedfortheinformationofthemanagementoftheFifthJudicialDistrict-Judicial ExpenseFund.Thisisnotintendedtolimithedistributionofthisreport,whichisamaterofpublic record. WestMonroe,Louisiana January27,

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4 CERTIFIEDPUBLICACOUNTANT IndependentAuditor'sReportonCompliance WithLaws,Regulations,andContracts NSTITUTEOFCERTIFIED PUBLICACOUNTANTS MEMBERAMERICAN HONORABLE.RUDOLPHMCINTYRE,JR., GLYND.ROBERTS,ANDGLENW.STRONG, SOCIETYOFLOUISIANA ParishesofFranklin,Richland,andWestCarol,Louisiana JUDGESOFTHEFIFTHJUDICIALDISTRICT CERTIFIEDPUBLIC PRACTICELIMITED'TO ACOUNTANTS IhaveauditedtilegeneralpurposefinancialstatementsoftheFifthJudicialDistricl- JudicialExpenseFund,acomponentunitoftileFranklin,Richland,andWestCarol ACOUNTING,AUDITING GOVERNMENYAL PoliceJuries,asofDecember31,197,andfortheyearthenended,andhaveisued myreporthereondatedjanuary27,198. ANDFINANCIALREPORTING Iconductedmyauditinacordancewithgeneralyaceptedauditingstandards; GovernmentAuditingStandards,isuedbytheComptrolerGeneraloftheUuiled Slates;andtheLouisianaGovernmentalAuditGuide,isuedbytheSocietyof LouisianaCertifiedPablicAcountantsandtheLouisianaLegislativeAuditor.Those standardsandtheauditguiderequirethatiplanandperformtheauditobtain reasonableasuranceaboutwhetherthegeneralpurposefinancialstatementsarefre ofmaterialmistatement. Compliancewithlaws,regulations,andcontractsaplicabletotheFifthJudicial District-JudicialExpenseFund,istheresponsibilityoftheFifthJndicialDistrict- JudicialExpenseFund'smanagement.Aspartofobtainingreasonableasnranceabout whethertilegeneralpurposefinancialstatementsarefreofmaterialmistatement,] '16PROFESIONALDRIVE, perfonedtestsofthefifthjndicialdistrict-judicialexpensefund'scolnpliancewith PHONE LOUISIANA"71291 WESTMONROE, certainprovisionsoflawsandregulations.however,theobjectiveofmyauditofthe generalpurposefinancialstatementswasnotoprovideanopiniononoveral TOLFRELOUISIANA compliancewithsuchprovisions.acordingly,idonotexpresuchanopinion FAX3I Theresultsofmytestsdisclosednoinstancesofnoncompliancethatarerequired1obe reportedundergovernmentauditingstandards. ~23

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6 FIFTHJUDICIALDISTRICT Schedule2 JUDICIALEXPENSEFUND ParishesofFranklin,Richland, SPECIALREVENUEFUNDS andwestcarol,louisiana CombiningScheduleofRevenues,Expenditures FortheYearEndedDecember31,197 andchangesinfundbalances R1CHLAND DISTRICT PARISH REVENUES JUDGE'S EXCESIVEHEARING hatergovemental-localfunds Fes,charges,andcomisionsforservicescourtCOSTS $10,80 SPECIAL COSTSOFICER $10.80 Finesandforfeitures Useofmoneyandproperly-interestearnings 29,40 $80,545 80,545 Totalrevenues 869 $632 29,4( ,545 1, EXPENDITURES Generalgovernment-judicial: Curenl: Personalservicesandrelatedbenefits Operalingservices 3,861 Materialsandsuplies Travelandothercharges 253 6,16 EXCESOFREVENUES Totalexpenditures 34.79NONE , ,456 OTIERFINANCINGSOURCE OVEREXPENDITURES 6, ,273 19,195 Operatingtransfersin EXCESOFREVENUESANDOTHER FUNI)BALANCESATBEGININGOFYEAR SOURCEOVEREXPENDITURES , FUNDBALANCESATENDOFYEAR $28,598$19,76$6,382 54,109 12, $14,

7 FIFTHJUDICIALDISTRICT ParishesofFranklin,Richland JUDICIALEXPENSEFUND SUPLEMENTALINFORMATIONSCHEDULES andwestcarol,louisiana AsofandFortheYearEndedDecember31,197 SPECIALREVENUEFUNDS RICItLANI)PARISHDISTRICTJUDGE'SFUND thejndgedomiciledinrichlandparish.financingisprovidedbyaportionofinescolecledforthe TileRichlandParishDistrictJudge'sFundisusedtoacountfortilesalaryofthesecretaryfor CriminalCourtFundoftheparish. SPECIALEXCESIVECOSTSbqSND 15:571.1.SurplusmoniesintheFifthJudicialDistrictCriminalCourtFundaredepositedintothis TheSpecialExcesiveCostsFundwasestablishedinacordancewithLouisianaRevisedSlatule specialfilndbymotionofthedistrictatorneyandwiththeconcurenceofthechiefjudgeofthefifth JudicialDistricLThetotalamountofmoniesdepositedintothisfundshalnotexce~fiftythousand dolarsinanycalendaryear.moniesinthisfundareonlyusedtodefrayexcesivecostsincuredinfirst degremurdercasesorveryseriousfelonytrialswhereinvenuehasbenchanged. ItEARINGOFICERFUND throughthestale'schildsuportenforcementprogram.thesefesarensedtopaythesalaryofthe TheHearingOficerFundacountsfora5percentfeasesedinon-suportcaseswhichgo hearingoficerapointedbythejudgesofthefifthjudicialdistrictohearsuportandsuportrelaled mailersandwelasolherexpendiluresincuredinconectionwiththeimplementationofthisprocedure. 19-

8 SUPLEMENTALINFORMATIONSCHEDULES -18

9 FIFTHJUDICIALDISTRICT- ParishesofFranklin,Richland, JUDICIALEXPENSEFUND NotestotheFinancialStatements(Continued) AndWestCarol,Louisiana CIANGESINCHILDSUPORTAGENCYFUND AsmnaryofchangesinbalancesduetothersfortheyearendedDecember31,197,folows BalanceatJanuary1,197 Aditions: Reductions: $1,712,980 NONE BalanceatDecember (1,712,980) LITIGATIONANDCLAIMS 31,197,norisitawareofanyunasertedclaims. TheFifthJudicialDistrict-JudicialExpenseFundisnotinvolvedinanylitigationatDecember 7EXPENDITURESOFTHEFIFTHJUDICIAL DISTRICT-JUDICIALEXPENSEFUND NOTINCLUDEDINTHEFINANCIALSTATEMENTS andsecretary'salariesofthejudgesdomiciledinfranklinandwestcarolparishes.these expendituresarepaidoutofthefundsofthecriminalcourt,theparishpolicejuries,ordirectlybythe Theacompanyingfinancialstatelnentsdonotincludecertainexpenditureșe.g.judge'salaries state. -17

10 FIFTHJUDICIALDISTRICT- ParishesofFranklin,Richland, JUDICIALEXPENSEFUND NoteslotheFinancialStatements(Continued) AndWestCarol,Louisiana twodistinctplans,planaandplanb,withseparateasetsandbenefitprovisions.thejndge'secretary isamemberofplana. inparlfromparishfimdsandalelectedparishoficialsareligibletoparticipateinthesystem.under Alpermanentemployesworkingatleastwenty-eighthoursperwekwhoarepaidwholyor PlanA,employeswhorelireatorafterage60withatleast10yearsofcreditableservice,alorafterage arenliledtoaretirementbenefit,payablemonthlyforlife,equalto3percentoftheirfinalaverage 5withatleast25yearsofcreditableservice,oratanyagewithatleast30yearsofcreditableservice salaryforeachyearofcreditableservice.however,forthosemployeswhoweremen,betsofthe suplementalplanonlybeforejanuary1,1980,thebenefitisequaltonepercentofinalaveragesalary plus$24foreachyearofsuplemental-plan-onlyservicearnedbeforejanuary1,1980,plus3percent ofinal-averagesalaryforeachsalaryforeachyearofservicecreditedaftertherevisiondate.final averagesalaryisthemploye'saveragesalaryoverthe36consecutiveorjoinedmonthslhatproduce thehighestaverage.employeswhoterminatewithatleastheamountofcreditableservicestaledabove, andonolwithdrawtheiremployecontributions,mayretireatheagespecifiedaboveandreceivetile benefilsaernedlotheirdateoftenrfination.thesystemalsoprovidesdeathandisabilitybeuefils. Benefitsarestablishedoramendedbystatestatute. requiredsuplementaryinforlnationforthesystem.thatreportmaybeobtainedbywritingtothe TheSystemisuesananualpubliclyavailablereporthatincludesfinancialstatementsand ParochialEmployes'RetirementSystemofLouisiana,PostOficeBox14619,BatonRouge,Louisiana ,orbycaling(504) coveredsalaryandthefifthjudicialdistrict-judicialexpensefundisrequiredtocontribulealan UnderPlanA,membersarerequiredbystatestatutetocontribute9.50percentoftheiranual actuarialydeterminedrate.thecurentrateis7.75percentofanualcoveredpayrol.conlributions tolhesystemalsoincludeone-fonrlhofonepercent(exceptorleansandeastbatonrougeparishes)of lhetaxeshowntobecolectiblebythetaxrolsofeachparish.thesetaxdolarsaredividedbetwen PlanAandPlanBbasedproportionatelyonthesalariesoftheactivemembersofeachplan.Tile contributionrequirementsofplanmembersandthefifthjudicialdistrict-judicialexpeusefundare establishedandmaybeamendedbystatestatute.asprovidedbylouisianarevisedstatute1:103,the employerconlributionsaredeterminedbyactuarialvaluationandaresubjectochangeachyearbased oniheresultsoflhevaluationforthepriorfiscalyear.thefifthjudicialdistrict-judicialexpense Fund'scontributionstotheSystemunderPlanAfortheyearsendingDecember31,197,196,and 195,were$1,953,$1,754,and$1,840,respectively,equaltotherequiredcontributionsforeachyear. 16-

11 FIFTHJUDICIALDISTRICT- ParishesofFranklin,Richland, JUDICIALEXPENSEFUND NotestotheFinancialStatements(Continued) AndWestCarol,Louisiana I.TOTALCOLUMNSONTHE COMBINEDSTATEMENTS indicatethatheyarepresentedonlytofacilitatefinancialanalysis(overview).datain lhesecohmsdonotpresentfinancialpositionilconfonitywithgeneralyacepted TotalcohnsontilecombinedstatementsarecaptionedMemorandunlOnlyto acountingprinciples.neitherisuchdatacomparabletoaconsolidation.interfund eliminationshavenotbenmadeintheagregationofthisdata. 2.RECEIVABLES TheGeneralFndreceivablesof$3,981atDecember31,197,areasfolows Fes,charges,andconunisionsforservices ClasofReceivable, Filingfes Cotlrlcosts $2,250 1,731 CItANGESINGENERALFIXEDASETS AsumaryofchangesinoficefilmishingsandeqnipmentfortheyearendedDecember31,197 Balance,January1,197 Adilions Balance,December31,197 Deletions $104,015 NONE 5,273 PENSIONPLAN theparochialemployesretirementsystemoflouisiana(system),acost-sharing,nmltiple-employer SubstantialyalemployesoftheFifthJndicialDistrict-JudicialExpenseFndaremembersof definedbenefitpensionplanadministeredbyaseparateboardoftnlsteṣthesystemiscomposedof

12 FIFTHJUDICIALDISTRICT- ParishesofFranklin,Richland, JUDICIALEXPENSEFUND NotestotheFinancialStatements(Continued) AndWestCarol,Louisiana Exces(deficiency)ofrevenuesover Adjustments: expenditures(budgetbasis) ($14,720) Receivables Exces(deficiency)ofrevenuesover Payables (217) expenditures(gapbasis) CASHANDCASHEQUIVALENTS underthelawsofthestateoflouisiana,thelawsofanyotherstateintheunion,orthe Understatelaw,thedistrictmaydepositfimdswithinafiscalagentbankorganized lawsoftheunitedslates.thejudgesmayinvestincertificatesandtimedepositsofstate bauksorganizedunderlouisianalawandnationalbankshavingprincipaloficesin Louisiana.AtDecember31,197,thedistricthascashandcashequivalentstotaling $161.87asfolows: Demandeposits Timedeposits $131,87 Total 30.0 thesedeposits,ortheresultingbankbalances,mustbesecoredbyfederaldepositinsurauce Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw, orthepledgeofsecuritiesownedbythefiscalagentbank.depositbalances(bank balances)atdecember31,197total$150,310andarefi,lysecuredbyfederaldeposit insurance. G.VACATIONANDSICKLEAVE policythefifthjudicialdistrict-judicialexpensefundhasnoanualandsickleave

13 FIFTHJUD1CIALDISTRICT- ParishesofFranklin,Richland, JUDICIALEXPENSEFUND NotestotheFinancialStatements(Continued) AndWestCarol,Louisiana servicesandfinesandforfeitureshavebentreatedasuspectableto Basedontheabovecriteria,fes,charges,andcomisionsfor acnml. Expenditures basisofacountingwhentherelatedfundliabilityisincured. Expendituresaregeneralyrecognizednderthemodifiedacnml OtherFinancingSources(Uses) acountedforasotherfinancingsources(uses)andarerecognizedwhenthe underlyingeventsocur. Transfersbetwenfundswhicharenotexpectedtoberepaidare E.BUDGETPRACTICES publicinspectionolaterthanfiftendayspriortothebeginingofeachfiscalyear.the Proposedbudgets,preparedonthecashbasisofacounting,aremadeavailablefor budgetisthenformalyadoptedbythechiefjudge.apropriationslapseatyear-endand nms!bereapropriatedforthefolowingyeartobexpended.alchangesinthebudget mustbeaprovedbythechiefjudge. ExpenseFundonly,asprovidedbyLouisianaRevisedStatlte39:1302oftheLouisiana LocalGovernmentBudgetAct. FortheyearendedDecember31,197,abudgetwasadoptedfortheJudicial duringtheyear.budgetedamountsincludedintheacompanyingfinancialstatements includetheoriginaladoptedbudgetamounts.therewerenobudgetamendments.the Formalbudgetaryintegrationisnotemployedasamanagementcontroldevice folowingschedulereconcilesthexcesofrevenuesoverexpendituresashownonthe Basis)fortheGeneralFund: budgetcomparisonstatementsctothesameamountshownonstalementsb(gap -13

14 FIFTHJUDICIALDISTRICT- ParishesofFranklin,Richland, JUDICIALEXPENSEFUND NotestotileFinancialStatements(Continued) AndWestCarol,Louisiana fixedasetsacountgroup.alfixedasetsarevaluedatactualhistoricalcosts.no depreciationhasbenprovidedongeneralfixedasets.therearenolong-termobligations atdecember31,197. I).BASISOFACOUNTING measurementfocus.algovernmentalfundsareacountedforusingacurentfinancial Thefinancialreportingtreatmentapliedtoafiredisdeterminedbyits resourcesmeasurementfocus.withthismeasurementfocus,onlycurentasetsand curentliabilitiesgeneralyareincludedonthebalanceshet.operatingstatementsfor thesefimdspresentincreases(i.e.,revenuesandotherfinancingsources)andecreases (i.e.,expendituresandotherfinancinguses)inetcurentasets. filndtypesandfiduciaryfundtypeagencyfunds.underthemodifiedacrualbasisof Themodifiedacrualbasisofacountingisusedforeportingalgoverumeutal acounting,revenuesarerecognizedwhensusceptibletoacnml(i.e.,whentheybecome bothmeasurableandavailable)."measurable"meanstheamountofthetransactioncan bedeleninedand"available"meanscolectiblewithinthecurentperiodorsonenough thereaftertobeusedtopayliabilitiesofthecurentperiod.thedistrictusesthefolowing practicesinrecognizingandreportingrevenuesandexpenditures: Revenues districtisentitledtothefimds. Fes,charges,andcomisionsforse~wicesarerecordedwhenthe thelaxcolector. Finesandforfeituresarerecordedintheyeartheyarecolectedby havematuredandtheinterestisavailable. Interestincomeontimedepositsisrecordedwhenthetimedeposits andcreditedtotheacount. Interestincomeondemandepositsisrecordedinthemonthearned available. Substantialyalotherevenuesarerecordedwhentheybecome 12-

15 FIFTHJUDICIALDISTRICT- ParishesofFranklin,Richland, JUDICIALEXPENSEFUND NotestotileFinancialStatements(Continued) AndWestCarol,Louisiana usedtoacotmtforagovernment'sgeneralactivities,wherethefocusofatentionison theprovidingofservicestothepublicasoposedtoproprietaryfundswheretilefocusof atentionisonrecoveringthecostofprovidingservicestothepublicorotheragencies throughservicechargesoruserfes.fiduciaryfimdsareusedtoacountforasetsheld forothers.thedistrict'scurentoperationsrequiretheuseofthefolowingfiredtypes: GovernmentalFunds GeneralFund-Judicial ExpenseFund 13:96.43,istheprincipalfundandisusedtoacountfortheoperations TheGeneralFund,asprovidedbyLouisianaRevisedStatnle ofthejudges'ofices.thefund'sprimarysourcesofrevenuesarecourt costsoncivilsuitsandprocedings,criminalconvictions,bondforfeitures, andfilingfes. SpecialRevenueFunds specificrevenuesourcesthatarelegalyrestrictedtoexpendituresfor specifiedpurposes. Specialrevenueftmdsareusedtoacountfortileprocedsof FiduciaryFundType-ChildSuportAgencyFund asanagentforothergovernmentsandotherfunds.agencyfimdsarecustodialinature TheChildSuportAgencyFundisusedtoacountforasetsheldbythedistrict (asetsequaliabilities)andonotinvolvemeasurementofresultsofoperations. C.GENERALFIXEDASETSAND LONG-TERMOBLIGATIONS acountedforinthegeneralfixedasetsacountgroup,ratherthaninthegovernmental fimds.generalfixedasetsprovidedbythepolicejuryarenotrecordedinthegeneral Fixedasetsusedingovernmentalfundtypeoperations(generalfixedasets)are

16 FIFTHJUDICIALDISTRICT- ParishesofFranklin,Richland, JUDICIALEXPENSEFUND NotestotheFinancialStatements(Continued) AndWeslCarol,Louisiana bthepotentialfortheorganizationtoprovidespecific financialbenefitstorimposespecificfinancial Organizationsforwhichtilepolicejurydoesnotapointavoting burdensonthepolicejury. majoritybutarefiscalydependentonthepolicejury. Organizationsforwhichthereportingentityfinancialstatements wouldbemisleadingifdataoftheorganizationisnotincluded becauseofthenatureorsignificanceoftherelationship. operatetheparishcourthousesinwhichthedistrictjudges'oficesarelocated,thefifth JudicialDistrict-JudicialExpenseFundwasdeterlninedtobeacomponentouilofthe BecausetheFranklin,Richland,andWestCarolParishpolicejuriesnraintainand policejuries,thefinancialreportingentities.theacompanyingfinancialstatements presentinformationonlyonthefundsmaintainedbythefifthjudicialdistrict-jvdicial ExpenseFvndandonotpresentinformationonthepolicejuries,thegeneralgovernment servicesprovidedbythosegovernmentalunits,ortheothergovernmentalunitsthai comprisethefinancialreportingentities. B.FUNDACOUNTING theresoltsofitsoperations.fndacountingisdesignedtodemonstratelegalcompliance Thedistrictusesfndsandacovntgroupstoreportonitsfinancialpositionand andtoaidfinancialmanagemenlbysegregatingtransactionsrelaledlocertaingovenunenl functionsoractivities. comprisesitsasets,liabilities,fundequity,revenues,andexpenditures.anacount group,ontheotherhand,isafinancialreportingdevicedesignedtoprovideacountability Afundisaseparateacountingentitywithaself-balancingsetofacountsthat forcertainasetsandliabilities(generalfixedasetsandgeneralong-termdebt)thatare notrecordedinthe"funds"becausetheydonotdirectlyafectnetexpendableavailable financialresources.theyareconcernedonlywiththemeasurementofinancialposition, notwiththemeasurementofresultsofoperations. Eachcategory,inturn,isdividedintoseparate"fundtypes".Governmentalfimdsare Fndsareclasifiedintothrecategories;governmental,proprietary,andfiduciary. -10-

17 FIFTHJUDICIALDISTRICT JUDICIALEXPENSEFUND ParishesofFranklin,Richland NotestotheFinancialStatements andwestcarol,louisiana AsofandfortheYearEndedDecember31,197 SUMARYOFSIGNIFICANTACOUNTINGPOLICIES JudicialDistrictserveasix-yearten.Thejudicialdistrictshalhaveoriginaljurisdictionofalciviland criminalmaters,includingfelonycasesandcasesinvolvingtitletoimovableproperty,probateand AsprovidedbyArticleV,Section15oftheLouisianaConstitutionof1974,thejudgesoftheFifth sucesionmaters,andothermatersasprovidedbylaw.thefifthjudicialdistrictencompasesthe parishesoffranklin,richland,andwestcarol,louisiana. A.REPORTINGENTITY Richland,andWestCarolParishPoliceJuriesareconsideredseparatefinancialreporting Asgoverningauthoritiesoftheparishes,foreportingpurposes,theFranklin, entities.thefinancialreportingentityconsistsof(a)theprimarygovernment(thepolice jury),(b)organizationsforwhichtheprimarygovernmentisfinancialyacountable,and (c)otherorganizationsforwhichthenatureandsignificanceoftheirelalionshipwiththe primarygovernmentaresuchthatexclusionwouldcausethereportingentity'sfinancial statementstobemisleadingorincomplete. criteriafordeterminingwhichcomponentunitshouldbeconsideredpartofthefranklin, GovemenlalAcountingStandardsBoard(GASB)StatementNo.14established Richland,andWestCarolParishPoliceJuriesforfinancialreportingpurposes.The basicriterionforincludingapotentialcomponentunitwithinthereportingentitiesis financialacountability.thegasbhasetforthcriteriatobeconsideredindetermining financialacountability.thiscriteriaincludes: Apointingavotingmajorityofanorganization'sgoverningbody and atheabilityofthepolicejurytoimposeitswilon thatorganizationand/or 9

18 FIFTHJUDICIALDISTRICT- JUDICIALEXPENSEFUND ParishesofFranklin,Richland, andwestcarol,louisiana GOVERNMENTALFUNDTYPE-GENERALFUND StatementofRevenues,Expenditures, andchangesinfundbalance- Budget(CashBasis)andActual FortheYearEndedDecember REVENUES Fes,charges,andcomisionsforservices: Filingfes Courtcosts Useofmoneyandproperly-interestearnings Otherevenues Totalrevenues EXPENDITURES Generalgovernment-judicial Curenl: Personalservicesandrelatedbenefits Operatingservices Materialsandsuplies Travelandothercharges Capitaloutlay Totalexpenditures EXCES(Deficiency)OFREVENUES OVEREXPENDITURES OTItERFINANCINGUSE Operatingtratlsfersout EXCES(Deficiency)OFREVENUESOVER EXPENDITURESANDOTHERUSE FUN1)BALANCESATBEGININGOFYEAR FUNDBALANCESATENDOFYEAR Theacompanyingnotesareanintegralpanofthistatement -8- BUDGETACTUAL $29,175 29,292 2,90 61,367 26,40 57,40 23,0 5, $30,5 26,783 2, ,120 21,064 2,741 5, StatementC VARIANCE FAVORABLE {UNFAVORABLEI $1,380 (2,509) (590) 230 (1,489) 26,40 14,280 1,936 (2,741) (273) (50,43)(12,320) 38,13 (50,43) 63,589 (2,40) (2,40) (14,720) (4,724) $13,156$4,145 $3,389

19 FIFTHJUDICIALDISTRICT- JUDICIALEXPENSEFUND ParishesofFranklin,Richland, andwestcarol,louisiana GOVERNMENTALFUNDTYPE CombinedStatementofRevenues,Expenditures andchangesinfundbalances FortheYearEndedDecember31,197 REVENUES lnlergovemental-localfunds Fes,charges,andcomisionsforservices: Filingfes Courlcosls Finesandforfeitures Useofmoneyandproperty-interestearnings Otherevenues Totalrevenues EXPENI)ITURES Generalgovernment-judicial: Curent: Personalservicesandrelatedbenefits Operatingservices Materialsandsuplies Travelandothercharges Capitaloutlay Totalexpenditures EXCES(Deficiency)OFREVENUES OVEREXPENDITURES OTIERFINANCINGSOURCE(Use) Operatingtransfersin Operatingtransfersout Totalotherfinancingsources(use) SPECIAL GENERALREVENUE FUNDFUNDS $30,90 26,21 2, ,502 18,380 2,741 5, (8,235) (2,40) (2,40) EXCES(Deficiency)OFREVENUESANDOTItER SOURCEOVEREXPENDITURESANDOTItERUSE (10,635) FUNDBALANCESATBEGININGOFYEAR FUNDBALANCESATENDOFYEAR Theacompanyingnotesareanintegralpartofthistatement StatementB TOTAL- (MEMORANI)UM ONLY) $10,80 $10,80 80,545 29, , , , ,90 106,76 29,40(I 3, ,97 42,404 19, ,~0 (2,40) NONE $47,053$14,746 $161,79

20 FIFTHJUDICIALDISTRICT- StatementA JUDICIALEXPENSEFUND ParishesofFranklin,Richland, andwestcarol,louisiana ALFUNDTYPESANDACOUNTGROUPS CombinedBalanceShet,December31,197 GOVERNMENTALTYPE-ACOUNT FIDUCIARY FUND GENERALREVENUEAGENCYFIXED FUNDTYPE CHILDGROUP- ASETS FUNDFUNDSFUNDASETS SPECIALSUPORTGENERAL (MEMORANDUM TOTAL ONLY) Cashandcashequivalents Receivables DuefromChildSuportFund $4,145$109,454$8,278 3,981 $161,87 Oficefilrnishingsandequipment 8,278 3,981 $109, ,278 L1ABIATIESAND TOTALASETS $48,126$17,732$8,278$109,28 $283,424 Liabilities: I,%rNDEQUITY Acountspayable Payroltaxespayable DncloHearingOficerFund FtlndEquity: TotalLiabilities $1,073$2,986 Investmentingeneralfixedasets Fundbalances-unreservedundesignated TolalFundEquity ,05314,746NONE ,79 $8,278 $1,073 2, NONE 8,278 $109,28 109, TOTALIABILITIES ANDFUNDEQUITY $48,126$17,732$8,278$109,28 $283,424 Theaecompauyingnotesareanintegralpartofthistatement

21 GENERALPURPOSEFINANCIALSTATEMENTS (OVERVIEW)

22 FIFTHJUDICIALDISTRICT- JUDICIALEXPENSEFUND IndependentAuditor'sReport, ParishesofFranklin,Richland andwestcarol,louisiana December31,197 Myauditwasmadeforthepurposeoforminganopiniononthegeneralpurposefinancialstatements takenasawhole.thesuplementalinformationscheduleslistedinthetableofcontentsarepresented forthepurposeofaditionalanalysisandarenotarequiredpartofthegeneralpurposefinancial opinion,isfairlypresentedinalmaterialrespectsinrelationtothegeneralpurposefinancialstatements statementsofthefifthjudicialdistrict-judicialexpensefund.suchinformationhasbensubjected totheauditingproceduresapliedintheauditofthegeneralpurposefinancialstatementsand,inmy takenasawhole. InacordancewithGovelTtmentAtditingStandards,IhavealsoisuedreportsdatedJanuary27,198 onthefifthjudicialdistrict-judicialexpensefund'scompliancewithlaws,regolations,andcontracts andmyconsideralionoflheagency'sinternalcontrolstructure. WestMonroe,Louisiana Jamry27,198-4-

23 CERTIFIEDpUbLICACOUNTANT IndependentAuditor'sReport NSTITUTEDFCERXIFIED MEMBERAMERICAN HONORABLE.RUDOLPHMCINTYRE,JR., PUBLICACOUNTANTS S~IETYOFLOUISIANA ParishesofFranklin,Richland,andWestCarol,Lonisiana GLYND.ROBERTS,ANDGLENW.STRONG, JUDGESOFTHEFIFTHJUDICIALDISTRICT CERTIFIEDPUBLIC PRACTICELIMITEDTO ACOUN~ANTS IhaveauditedthegeneralpurposefinancialstatementsoftheFifthJudicialDislricl- JndicialExpenseFund,acomponentunitoftheFranklin,Richland,andWestCarol ACOUNTING~AUDITING GOVERNMENTAL PoliceJuries,asofDecember31,197,andfortheyearthenelided,aslistedinlhe tableofcontents.thesegeneralpurposefinancialstatelnentsaretheresponsibilityof thefifthjudicialdistrict-judicialexpensefnd'smanagement.myresponsibilily istoexpresanopiniononlhesegeneralpurposefinancialstateulentsbasedonmy audit. Iconductedlilyandilinacordancewithgeneralyaceptedandilingstandardsand GovernmentAuditingStandards,isnedbytheColnptrolerGeneraloftheUnitext States.ThosestandardsrequirethatIplanandperformtheauditobtainreasonable asuranceaboutwhetherthegeneralpurposefinancialstatementsarefreofmalerial mistalement.anauditinchldesexalnining,onalestbasis,evidencesuporlingthe amonulsandisclosuresinthegeneralpurposefinancialstatements.alauditalso includesasesingtheacountingprinciplesusedandsignificantestimatesmadeby managelnenl,aswelasevahlatingtheoveralgeneralpnrposefinaucialslalemcnl presentation.ibelievethatlnyauditprovidesareasonablebasisformyopinion. PHONE3SB LOUISIANA71291 WESTMONROE, Iunlyopinion,thegeneralpurposefinancialstatementsreferedtoabovepresent fairly,inaluaterialrespects,thefinancialpositionofthefifthjndicialdistrict- TOLFRE~UISIANA JndicialExpenseFundasofDecelnber31,197,andtheresultsofitsoperalionsfor FAX318~ , dieyearthenendedinconformitywithgeneralyaceptedacontingprinciples.

24 FIFTHJUDICIALDISTRICT- ParishesofFranklin,Richland, JUDICIALEXPENSEFUND Contents.December andwestcarol,louisiana IndependentAuditor'sReportsRequiredby GovernmentAuditingStandards: ReporlolComplianceWilhLaws,Regulations ReportoilInternalControlStructure andcontracts

25 FIFTHJUDICIALDISTRICT JUDICIALEXPENSEFUND ParishesofFranklin,Richland andwestcarol,louisiana AsofandfortheYearEndedDecember31,197 GeneralPurposeFinancialStatements WithSuplementalInformationSchedules WithIndependentAuditor'sReport ~232_T_F~2_T~ StatementPageNO, IndependentAuditor'sReport GeneralPurposeFinancialStatements: 3 CombinedBalanceShet-AlFundTypesandAcountGroups A 6 GovernmentalFundType CombinedStatementofRevenues,Expenditures andchangesinfundbalances CombinedStatementofRevenues,Expenditures, B 7 andchangesinfundbalances-budget(cashbasis) NotestotheFinancialStatements andactual-generalfund C 8 Schedule PageNo. 9 SuplementalInformationSchedules SpecialRevenueFunds CombiningBalanceShet CombiningScheduleofRevenues,Expenditures 20 andchangesinfundbalances 2

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