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1 LEGIS!_ATMEAUDIOR RECEWED OfTICIAL.98J!Jl.-1AM9:50 ~.o~i~s~rot~nthis copyal~t-~iac'il BACKIrl~ILE) ~ebmngs,louisian~ Aso t97 I$%co q"~2.0or%

2 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT GeneralPurposeFinancialStatements Jenings,Louisiana AsofandfortheYearEndedDecember31,197 AndIndependentAuditor'sReport WithSuplementalInformationSchedules TABLEOFCONTENTS IndependentAuditor'sReportontheFinancialStatements Page GeneralPurposeFinancialStatements: 2 CombinedBalanceShet-AlFundTypesandAcountGroups CombinedStatementofRevenues,ExpendituresandChanges CombinedStatementofRevenues,ExpendituresandChanges infundbalances-algovernmentalfundtypes infundbalances-budgetandactual-algovernmental NotestotheFinancialStatements FundTypes SuplementalInformationSchedules SpecialRevenueFunds: CombiningBalanceShet-SpecialRevenueFunds CombiningStatementofRevenues,ExpendituresandChanges FiduciaryFunds: infundbalances-specialrevenuefundtypes OtherReportsRequiredByGovernmentalAuditingStandards CombiningBalanceShet-FiduciaryFunds IndependentAuditor'sReportonComplianceandonInternalControl OverFinancialReportmgBasedonanAuditofFinancialStatements SumaryScheduleofPriorAuditFindings PerformedinAcordancewJthGovernmentAuditingStandards 27 CorectiveActionPlanforCurentAudnFindings 30 31

3 MikeB.Gilespie,CPA (AProfesionalAcountingCorporation) 12W.PlaqucmineSt.,SuiteB Jcnings,LA70545 POBox1347 INDEPENDENTAUDITOR'SREPORT HonorableMichaelC.Casidy DistrictAtorney Thlrty-FwstJudicialDislriet Jermgs,Louisiana IhaveanchtedtheacompanyingeneralpurposefinancialstatementsoftheDistrictAtorneyoftheThirty-First JudicialDistrict,acomponentumtoftheJefersonDavisParishPoliceJury,asofDecember31,197,andfor theyearthenended.thesegeneralpurposefinancialstatementsaretheresponsibilityofthedistrictatorneyof thethirty-firstjudicialdistrict'smanagement.myresponsibilityistoexpresanopiniononthesegeneral purposefinancialstatementsbasedonmyaudit. Iconductedmyauditinacordancewithgeneralyaceptedauditingstandards,andthestandardsaplicableto financialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneraloftheunited States.ThosestandardsrequirethatIplanandperformtheauditobtainreasonableasuranceaboutwhether thegeneralpurposefmaneialstatementsarefleofmaterialmistatement.anauditincludesexamining,ona testbasis,evidencesuportingtheamountsandisclosuresinthegeneralpurposefinancialstatements.anaudit alsoincludesasesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswelas evaluatingtheoveralgeneralpurposefinancialstatementpresentation.ibelievethatmyauditprovidesa reasonablebasisformyopinion. Inmyopinion,thegeneralpurposefinancialstatementsreferedtointhefirstparagraphpresentfairly,inal matenalrespects,thefinancialpositionofthedistrictatorneyofthethirty-firstjudicialdistrict,asof December31,197,andtheresultsofitsoperationsfortheyearthenendedinconformitywithgeneraly aceptedacountingprinciples. Myauditwasconductedforthepurposeoforminganopiniononthegeneralpurposefinancialstatementstaken asawhole.thecombiningfinancialstatementslistedinthetableofcontentsarepresentedforpurposesof aditionalanalysisandarenotarequiredpartofthegeneralpurposefinancialstatementsofthedistrict AtorneyoftheThirty-FirstJudicialDistrict.Suchinformationhasbensubjectedtotheauditingprocedures apliedintheauditofthegeneralpurposefinancialstatementsand,inmyopinion,isfairlypresentedinal materialrespectsinrelationtothegeneralpurposefinancialstatementstakenasawhole. InacordancewithGovernmentAuditingStandards,IhavealsoisuedmyreportdatedJune2,198,onmy considerationofdistrictatorneyofthethirty-firstjudicialdistrict'sinternalcontroloverfinancialreporting andmytestsofitscompliancewithcertainprovisionsoflaws,regulations,contractsandgrants. Jermings,Louisiana June2,198 2

4 DISTRICTATORNEYOFTHETHIRTY-FIRSTJUDICIALDISTRICT Jenings,Louisiana ALFUNDTYPESANDACOUNTGROUPS COMBINEDBALANCESHET AsofDecember31,197 General GovernmentalFunds ASETSANDOTHERDEBITS Fund Revenue Speci~ Fiduciary Funds Fund- Acount Agency Group Funds152,934$ General Fixed Asets (Memorandum Only) Total Asets:Cashandcashequivalents Receivables: Propertyandequipment Duefromothergovernments $198,15$286,578$ Duefromotherfunds 30, , $ 8, ,627 41,595 18, LIABILITIES,EQUITY,ANDOTHERCREDITS TOTALASETSANDOTHERDEBITS $28,687$297,601$152948$18,571$867,807 Liabilities: Acountspayable Payroldeductionsandwitholdingspayable Duetothergovernments Duetotherfunds 8, ,85$ Duetothers TotalLiabilities 2, ,612 1,5270 0$ 23,281 4, $0 12,029 3,41 9, , ,61 14 EquityandOtherCredits: Investmentingeneralfixedasets Fundbalances-tmreserved-undesignated TotalFundEquityandOtherCredits 205, , , , , , ,196 18,571 TOTALIABILITIES,EQUITY,ANDOTHER CREDITS $28,687$297,601$152,948$18,571$867,807 Seacompanyingnotestofmencialstatements. 3

5 DISTRICTATORNEYOFTHETHIRTY-FIRSTJUDICIALDISTRICT Janings,Louisiana COMBINEDSTATEMENTOFREVENUES,EXPENDITURESANDCHANGESIN FUNDBALANCES-ALGOVERNMENTALFUNDTYPES YearEndedDecember REVENUES Comisionsonfinesandforfeituresand fesforcolectionofworthleschecks Intergovementalrevenues: Federal StateParish Chargesforservices Useofmoneyandproperty Otherevenues Totalrevenues EXPENDITURES Salariesandrelatedbenefits Advertising,duesandsubscriptions Comunications Repairsandmaintenance Profesionalservices Insurance Oficesuplies Operatingsuplies Travelandseminars Otherexpenditures Capitaloutlay Intcrgovernmentalexpenditures: Distributionstothergovernments-LACE Distributionstothergovernments-other Grantstothergovernments Totalexpenditures EXCES(DEFICIENCY)OFREVENUESOVEREXPENDITURES OTHERFINANCINGSOURCES(USES) Operatingtransfersin Operatingtransfersout Totalotherfinancingsources(uses) EXCES(DEFICIENCY)OFREVENUESANDOTHERSOURCES OVEREXPENDITURESANDOTHERUSES FUNDBALANCESATBEGININGOFYEAR FUNDBALANCESATENDOFYEAR General Fund Special Revenue Total (Memorandum Only) $169,307$195,179$364, , ,154 3,0 8, '~Y69-15,426 4,648 2, , ,183 26,618 3,875 2,159 97, ,0 (31,43) 43, ,036 16,0410 1,125 1, ,202 21,498 1, ,469 7,503 7, , ,693 35,827 23,~'- 70,547 0 (43,281) 70,036 45~91 123,154 4,I25 20, ,628 26,146 3, ,129 7,503 8,502 4,183 27,265 29,946 2,618 97,243 3,693 97, , ,281 (43,281) 1,838 27,26 39, ,568265, ,521 $205,406$293,219$498,625 Seacompanyingnotestofinancialstatements. 4

6 DISTRICTATORNEYOFTHETHIRTY-FIRSTJUDICIALDISTRICT COMBINEDSTATEMENTOFREVENUES,EXPENDITURESANDCHANGESIN Jenings,Louisiana FUNDBALANCES-BUDGETANDACTUALALGOVERNMENTALFUNDTYPES YearEndedDecember GenemlFund REVENUES Comisionsonfinesand Actu~ (Unfavorable) Favorab]e SpecialRevenueFunds Variance Favorable Intergovementalrevenues: forfeituresandfesfor colectionofworthleschecks Federal 180,0$169,307$(10,693)$134,0$ $61,179 Chargesforservices Useofmoneyandproperty StateParish 80,0 Otherevenues 4,0 0 EXPENDITURES Totalrevenues 123,154 29,450 1,0 3,0 0 29,450 43, ,0 8,84652 (1,o) 25,0O 70,036 14,036 26,034,309 7,846(48) 1,20 68,309 1,040 16,04101, ,60 1,927 (8.959)0(75) 294,530 10,92 76,930 (173) Salariesandrelatedbenefits Advertising,duesandsubscriptions Comunications 175,0 Repairsandmaintenance Profesionalservices 4,010 15,426 Insurance 3,0 4,648 Oficesuplies 18,0 Operatingsuplies 5,0 2, ,574(648) (2,647) 93,0 2,75 27, ,202 Travelandseminars 3,0 Otherexpenditures 5,0 Capitaloutlay 20,0 5, ,340 Intergovemrnentalexpenditures: 6,0 4,183 5,0 1, ,0 Distributionstothergovts.-LACE 2,0 26,618 3,875 2, ,20 21,4981,01050 Distributionstothergovernments Grantstothergovernments 80,0 2,159 (6,618) 15,469 2,0 7,503 2,125(159) 21,0 EXCES(DEFICIENCY)OFREVENUES Totalexpenditures 1O,O00 31,10 97, ,0 (17,243) 10,0 3,0 365,752 (62,0) (34,652) 10,0 30,0 0 26, , ,0 35, ,983 3,693 (3,693) (5827) ) OTHERFINANCINGSOURCES(USES OVEREXPENDITURES Operatingtransfersin Operatingtransfersout Totalotherfinancingsources(uses) 0 43,281 19,60 70,547 50,947 43,281 0 (43,281) 0 00 (43,281) 0 (43,281) 0 EXCES(DEFICIENCY)OFREVENUES ANDOTHERSOURCESOVER FUNDBALANCESATBEGINING EXPENDITURESANDOTHERUSES(65,10) 1,838 (9,624) 19,60 27,26 OFYEAR 175,0193,568 18, ,0 265,95383,953 FUNDBALANCESATENDOFYEAR$109,90$205,406$8,94$201,60$293,219$91,619 Seacompanyingnotestofinancialstatements. 5

7 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT Jenings,Louisiana AsofandfortheYearEndedDecember31,197 NotestotheFinancialStatements INTRODUCTION UnderconstitutionalprovisionsandLSA-RS15.571,theoficeoftheDistrictAtorneyisestablished withineachjudicialdistrict.thedistrictatorneyservesatermofsixyearsandtakesoficeonthefirst dayofjanuaryfolowingthelection. AsprovidedbyLSA-RS16:1,thedistrictatorneyrepresentsthestateinalcivilactions,isincharge ofeverycriminalprosecutionbythestateinhisdistrict,istherepresentativeofthestatebeforethe grandjunesmhisdistrict,andisthelegaladvisortothegrandjuries.inadition,thedistrictatorney canexofictobetheregularatorneyandcounselforthepolicejury,theparishscholboardwithinthe district,andalstateboardsorcomisionsdomiciledthereinthemembersofwhich,inwholeorin part,arelectedbythepeopleorapointedbythegovernororotherprescribedauthority. ThejurisdictionoftheDistrictAtorneyoftheThirty-FirstJudicialDistrictiscomprisedofJeferson DavisandtheoficeislocatedintheparishcourthouseinthecityofJermings.Thestafofthedis~ct atorneyismadeupoftwelvemployesincludingtwoasistantdistrictatorneysandtwo investigatorsandsevenclericalpersonel. SUMARYOFSIGNIFICANTACOUNTINGPOLICIES A.BASISOFPRESENTATION TheacompanyingfinancialstatementsoftheDistrictAtorneyoftheThirty-FirstJudicial Districthavebenpreparedinconformitywithgeneralyaceptedacountingprinciples (GAP)asapliedtogovernmentalunits.TheGovernmentalAcountingStandardsBoard (GASB)istheaceptedstandard-setingbodyforestablishingovernmentalacountingand financmlreportingprinciples. B.REPORTINGENTITY Asthegoverningauthorityoftheparish,foreportingpurposes,theJefersonDavisParish PoliceJuryisthefinancialreportingentityforJefersonDavisParish.Thefinancialreporting entityconsistsof(a)theprimarygovernment(policejury),(b)organizationsforwhichthe primarygovernmentisfinancialyacountable,and(c)otherorganizationsforwhichthenature andsignificanceoftheirelationshipwiththeprimarygovernmentaresuchthatexclusion wouldcausethereportingentity'sfinancialstatementstobemisleadingorincomplete.

8 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT Jenings,Louisiana AsofandfortheYearEndedDecember31,197 NotestotheFinancialStatements GovernmentalAcountingStandardsBoardStatementNo.14establishedcriteriafor determiningwhichcomponentunitshouldbeconsideredpartofthejefersondavisparish PoliceJuryforfinancialreportingpurposes.Thebasicriterionforincludingapotential componentunitwithinthereportingentityisfinancialacountability.thegasbhasetforth criteriatobeconsideredindeterminingfinancialacountability.thiscriteriaincludes: Apointingavotingmajorityofanorganization'sbody,and b Theabilityofthepolicejurytoimposeitswilonthatorganization and/or Thepotentialfortheorganizationtoprovidespecificfinancialbenefitstor 2 imposespecificfinancialburdensonthepolicejury. Orgamzationsforwhichthepolicejurydoesnotapointavotingmajority butarefiscalydependentonthepolicejury. Organizationsforwhichthereportingentityfinancialstatementswouldbe misleadingifdataoftheorganizationisnotincludedbecauseofthenatureor significanceoftherelationslup. C.FUNDACOUNTING Thedistrictatorneyusesfundsandacountgroupstoreportonitsfinancialpositionandthe resultsofitsoperations.fundacountingisdesignedtodemonstratelegalcomplianceandto aidfinancialmanagementbysegregatingtransactionsrelatingtocertaingovernmentfunctions oractivities. Afundisaseparateacountingentitywithaself-balancingsetofacounts.Ontheotherhand, anacountgroupisafinancialreportingdevicedesignedtoprovideacountabilityforcertain

9 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT NotestotheFinancialStatements Jermings,Louisiana asetsandliabilitiesthatarenotrecordedinthefundsbecausetheydonotdirectlyafectnet AsofandfortheYearEndedDecember31,197 expendablefinancialresources. Ftmdsofthedistrictatorneyareclasifiedasgovernmentalfunds.Governmentalfunds acountforthedistrictatorney'sgeneralactivities,includingthecolectionandisbursement ofspecificorlegalyrestrictedmonies,andtheacquisitionofgeneralfixedasets. Governmentalfundsofthedistrictatorneyinclude: GENERALFUND TheGeneralFundwasestablishedincompliancewithLouisianaRevisedStatue 15:571.1I,whichprovidesthat12percentofthefinescolectedandbondsforfeitedbe transmitedtothedistrictatorneytodefraythenecesaryexpendituresofhisofice. TITLEIV-DSPECIALREVENUEFUND TheTitleIV-DSpecialRevenueFundconsistsofincentivepaymentsand reimbursementgrantsfromthelouisianadepartmentofsocialservices,authorizedby Act17of1975,toestablishfamilyandchildsuportprogramscompatiblewithTitle IV-Dofthesocialsecurityact.Thepurposeofthefundistoenforcethesuport obligationowedbyabsentparentstotheirfamiliesandchildren,tolocateabsent parents,toestablishpaternity,andtobtainfamilyandchildsuport. WORTHLESCHECKCOLECTION FESPECIALREVENUEFUND TheWorthlesCheckColectionFeSpecialRevenueFundconsistsofescolectedin acordancewithlouisianarevisedstatute16:15,whichprovidesforaspecificfe wheneverthedistrictatorney'soficecolectsandprocesesaworthlescheck. Expendituresfromthisfundareathesolediscretionofthedistrictatorneyandmaybe usedtodefraythesalariesandthexpensesoftheoficeofthedistrictatorney,but maynotbeusedtosuplementhesalaryofthedistrictatorney. DRUGFORFEITURESPECIALREVENUEFUND TheDrugForfeitureSpecialRevenueFundconsistsof20%ofthefinescoUectedand bondsforfeitedundertheseizureandcontroleddangerous SubstancesPropertyForfeitureActof1989asprescribedunderLRS40:2616.Athe discretionofthedistrictatorneythesefundsareputinthispecialrevenuefundinstead ofthegeneralfundasalowedbylaw.asprovidedbylrs40:2616,thesefundscanbe

10 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT Jertnlngs,Louisiana AsofandfortheYearEndedDecember31,197 NotestotheFinancialStatements usedforpublicpurposesincluding,butnotlimitedtouseforprosecution,rewardș suportandcontinuinglegaleducationinfurtheranceofchapter26title40. DRUGASETSEIZUREAGENCYFUND TheDrugAsetSeizureAgencyFundwasestablishedincompliancewithLouisiana RevisedStatute40:2616,whichprovidesthatheprocedsofanysaleandanymonies forfeitedorobtainedbyjudgementorsetlementundertheseizureandcontroled DangerousSubstancesPropertyForfeitureActof1989shalbedepositedintoaspecml trustfunduntilthecourtdeterminesequitabledistributionofthesefunds.thtsagency fundiscustodialinature(asetsequaliabilities)andoesnotinvolvemeasurementof resultsofoperations.thelawprovidesthathedistrictatorneyshaladminister expendituresfromthisfundinthefolowingpriority: ~Forsatisfactionofanybonafidesecurityinterestorlien. ~Thereafter,forpaymentofalproperexpensesoftheprocedingsforforfeitureand ~Theremainingfundsaretobealocated60%tothelawenforcementagencyor sale,includingexpensesofseizure,maintenanceofcustody,advertising,andcourt costs. agenciesmakingtheseizure,20%tothecriminalcourtfund,and20%toanydistrict atorney'soficethathandlestheforfeitureactionforthestate. PRE-TRIALINTERVENTIONSPECIALREVENUEFUND ThePre-TrialInterventionSpecialRevenueFundwasestablishedbytheDistrict Atorneytoisolatetheprogramrevenuesandexpenditures.Theprogramisadiversion programwhichisoferedtoselectednon-violentofendersasanalternativeto prosecution.participantsreceivecordinatedasistanceinjobplacement,educational andvocationalreferals,personalandgroupcounseling,andreferalstother comunityagenciesapropriatetotheirneds.therevenuesforthisfundarederived fromchargesforserviestoparticipantsandoperatingtransfersfromotherfundsofthe DistrictAtorney. ESCROWAGENCYFUND TheEscrowAgencyFundwascreatedto atorney'soficewhicharetobedistributed Thisfundiscustodialinatureandoes totheragenciesandvictimsofcrimes. acountforcolectionsbythedistrict operations. notinvolvemeasurementofresultsof

11 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT Jenings,Louisiana AsofandfortheYearEndedDecember31,197 NotestotheFinancialStatements WORTHLESCHECKSESCROWAGENCYFUND Thisfundwasestablishedtoacountforcolectionsofworthlescheckrestitutionand festobedistributedtovictimsandothergovernmentagencies.thisfundiscustodial inature(asetsequaliabilities)andoesnotinvolvemeasurementofresultsof operations. D.BASISOFACOUNTING Theacountingandfinancialreportingtreatmentapliedtoafundisdeterminedbyits measurementfocus.thegovernmentalfundsareacountedforusingcurentfinancial resourcesmeasurementfocus.withthismeasurementfocus,onlycurentasetsandcurent liabilitiesaregeneralyincludedonthebalanceshetoperatingstatementsofthesefunds presentincreasesandecreasesinetcurentasets.themodifiedacrualbasisofacounting isusedbythegovernmentalfunds.thegovernmentalfundsusethefolowingpracticesin recordingrevenuesandexpenditures: Revenues Intergovementalrevenuesandfes,chargesforservices,andcomisionsonfinesand forfeituresarerecordedwhenthedistrictatorneyisentitledtothefunds. Interestearningsontimedepositsarerecordedwhenthetimedepositshavematuredandthe interestisavailabletothedistrictatorney. Expenditures Substantialyalotherevenuesarerecordedwhenreceived. Expendituresaregeneralyrecogmzedunderthemodifiedacrualbasisofacountingwhenthe relatedfundliabilityisincured OtherFinancingSources Transfersbetwenfimdsthatarenotexpectedtoberepaidareacountedforasotherfinancing sourcesandusesintheacountingperiodinwhichthetransfersocur.procedsfromthesale ofixedasetsandinsuranceprocedsreceivedondamagedfixedasetsarealsoacountedfor asotherfinancingsourcesandarerecognizedwhenreceived.

12 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT NotestotheFinancialStatements Jenings,Louisiana E.BUDGETPRACTICES AsofandfortheYearEndedDecember31,197 PursuantotheLouisianaLocalGovernmentBudgetAct(LSA-RS39: )theDistrict Atorneyisrequiredtoprepareananualbudget,haveapublichearing,andmakethebudget availableforpublicinspectionolaterthanfiftendayspriortothebeginingofeachyear.a sumaryofthebudgetisrequiredtobepublishedatleastendayspriortothedateofthefirst publichearing. ThebudgetwaspreparedpriortoDecember,196.ThepublichearingwasheldonDecember 10,196,andthebudgetwasadoptedonthatdate. F.ENCUMBRANCES Thedistrictatorneydoesnotusencumbranceacounting G.CASHANDCASHEQUIVALENTS Cashincludesamountsindemandeposit,interest-bearingdemandeposits,andtimedeposits. Cashequivalentsincludeamountsintimedepositsandthoseinvestmentswithoriginal maturitiesof90daysorles.understatelaw,thedistrictatorneymaydepositfundsindemand deposits,interest-beatingdemandeposits,moneymarketacounts,ortimedepositswithstate banksorganizedunderlouisianalaworanyotherstateoftheunitedstates,orunderthelaws oftheunitedstates. H.FIXEDASETS Fixedasetsarerecordedasexpendituresathetimepurchased,andtherelatedasetsare capitalized(reported)inthegeneralfixedasetsacountgroup.generalfixedasetsprovided bytheparishpolicejuryarenotrecordedwithinthegeneralfixedasetsacountgroup.no depreciationhasbenprovidedongeneralfixedasets.alfixedasetsarevaluedathistorical costorestimatedcostifhistoricalcostisnotavailable.aproximately4percentofixedasets costshavebenestimated. I.COMPENSATEDABSENCES Thedistrictatorneyhasthefolowingpolicyrelatingtovacationandsickleave ~Clericalpersonelaregrantedtenworkingdaysperyearforthefirsthroughfifthyearof Vacations service,fiftenworkingdaysperyearforthesixththroughtwelfthyear;andtwenty

13 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT NotestotheFinancialStatements Jenings,Louisiana workingdaysperyearforservicebeyondtwelveyears.primarilyaloftheclerical AsofandfortheYearEndedDecember31,197 personel'salariesarepaidbythepolicejury'scriminalcourtfund.thispartofthe vacationliabilityapliestothepolicejuryandnothedistrictatorney'sofice. Aldistrictatorneysandtheadministrativeandinvestigativeasistantsareauthorizedten workingdaysperyearforthefirstyearofservice,thenfiftenworkingdaysperyearfor thesecondthroughtenthyearofservice;andtwenty-fivedaysperyearaftertenyearsof service. ~Vacationtimemaybeacumulatedfromyeartoyearuptoamaximumofthreyear'stotal, thenitmustbeusedorforfeited. Eachemployeshalacruesickleaveatherateofonedaypermonth,thefirstfiveyears, SickLeave thenoneandahalfdayspermonthforalyearsthereafter.acumulatedsickleavecanot exced180days.employescanotbepaidforacruedsickleavewhentheyresign,retire Thecostofcurentleaveprivileges,computedinacordancewithGASBCodificationSection orareterminated. C60,isrecognizedasacurentyearexpenditureinthegovernmentalfundswhentheleaveis actualytaken.asofdecember31,197,thedistrictatorneydidnothaveadequate informationavailabletoalowforcalculationoftheacruedvacationliability.thereforethe financialstatementsdonotcontainaliabilityforunpaidvacationpay.thedistrictatorney doesnotacruealiabilityfornonvestingacumulatingrightstoreceivesickpaybenefitsas alowedbygasbc J.TOTALCOLUMNSONSTATEMENTS Thetotalcolumnsonthestatementsarecaptioned"MemorandumOnly"toindicatethathey arepresentedonlytofacilitatefinancialanalysis.datainthesecolumnsdonotpresentfinancial positionoresultsofoperationsinconformitywithgeneralyaceptedacountingprinciples. Neitherisuchdatacomparabletoaconsolidation.Interfimdeliminationshavenotbenmade 2.CASHANDCASHEQUIVALENTS intheagregationofthisdata. 12

14 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT NotestotheFinancialStatements Jeunings,Louisiana AsofandfortheYearEndedDecember31,197 AtDecember31,197,thedistrictatorneyhascashandcashequivalents(bokbalances)totaling $637,627,asfolows: Demandeposits Interest-bearingdemandeposits Timedeposits 131,203 83,919 Investments(caryingamountaproximatesmarket) 345,238 7,267 TotalBokBalances $637,627 resultingbankbalances)mustbesecuredbyfederaldepositinsuranceorthepledgeofsecurities Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,thesedeposits(orthe ownedbythefiscalagentbank.themarketvalueofthepledgedsecuritiesplusthefederaldeposit insurancemustataltimesequaltheamountondepositwiththefiscalagent.thesesecuritiesareheld inthenameofthepledgingfiscalagentbankinaholdingorcustodialbankthatismutualyaceptable balances).thesedepositsaresecuredfromriskby$51,210ofederaldepositmsuranceand$ tobothparties.atdecember31,197,thedistrictatorneyhas$814,672indeposits(colectedbank 303,462ofpledgedsecuritiesheldbythecustodialbankinthenameofthefiscalagentbank(GASB Category3). Eventhoughthepledgedsecuritiesareconsidereduncolateralized(Category3)undertheprovisions ofgasbstatement3,louisianarevisedstatute39:129imposesastatutoryrequirementonthe custodialbanktoadvertiseandselthepledgedsecuritieswithini0daysofbeingnotifiedbythe districtatorneythathefiscalagenthasfailedtopaydepositedfimdsupondemand. TheinvestmentswereacquiredunderarepurchaseagrementwithJefDavisBank&TrustCo.The investmentsareinthenameofjefdavisbank&trustco.andareheldatwhitneynationalbankof NewOrleans,ascustodian.Becausethesecuritiesarenotinthenameofthedistrictatorneyandare notheldbythedistrictatorneyoritsagent,thesecuritiesareconsidereduninsuredandunregistered, Category3inaplyingthecreditriskofGASBCodificationSection RECEIVABLES AcountsreceivableatDecember31,197,areasfolows

15 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT Jenings,Louisiana AsofandfortheYearEndedDecember31,197 NotestotheFinancialStatements General Ftmd Revenue Special Funds Duefromothergovernments Finesandforfeitures LACEprogramreimbursement -0- TitleIV-Dincentivepayments TitleIV-Dadministrativepayments IndirectFederalGrant 7,548 1,59 1,916 Total 30,572$ 1,023 4.CHANGESINGENERALFIXEDASETS Asumaryofchangesingeneralfixedasetsfolows January1, Balance Automobiles 197 AditionsDeductions Improvements otherthan $24,259$ -0-$ -0-$ Adjustments Balance December -0-$ ,259 buildings Equipmentand 36, ,080 furniture $185,28$2,618$ , $ 65 65$18, ,232 5.PENSIONPLANS PlanDescription.ThedistrictatorneyandasistantdistrictatorneysaremembersoftheLouisiana pensionplanadministeredbyaseparateboardoftrustes. DistrictAtorneysRetirementSystem(System),acost-sharing,multiple-employerdefinedbenefit Asistantdistrictatomeyswhoearn,asaminimum,theamountpaidbythestateforasistantdistrict atorneysandareundertheageof60athetimeoforiginalemploymentandaldistrictatorneysare

16 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT NotestotheFinancialStatements Jenmngs,Louisiana AsofandfortheYearEndedDecember31,197 requiredtoparticipateinthesystem.formemberswhojoinedthesystembeforejuly1,190,and whoelectednotobecoveredbythenewprovisions,thefolowingaplies:anymemberwith23or moreyearsofcreditableserviceregardlesofagemayretirewitha3percentbenefitreductionfor eachyearbelowage5,providedthatnoreductionisapliedifthememberhas30ormoreyearsof service.anymemberwithatleast18yearsofservicemayretireatage5witha3percentbenefil reductionforeachyearetiringbelowtheageof60.inadition,anymemberwithatleast10yearsof servicemayretireatage60witha3percentbenefitreductionforeachyearetiringbelowtheageof 62.Theretirementbenefitisequalto3percentofthemember'saveragefinalcompensation multipliedbythenumberofyearsofhismembershipservice,notoexced10percentofhisaverage finalcompensation. FormemberswhojoinedtheSystemafterJuly1,190,orwhoelectedtobecoveredbythenew provisionsthefolowingaplies:membersareligibletoreceivenormalretirementbenefitsiftheyare age60andhave10yearsofservicecredit,areage5andhave24yearsofservicecredit,orhave30 yearsofservicecreditregardlesofage.thenormalretirementbenefitisequalto3.5percentofthe member'sfinal-averagecompensationmultipliedbyearsofmembershipservice.amemberis eligibleforearlyreth'ementifheisage5andhas18yearsofservicecredit.thearlyretirement benefitisequaltothenormalretirementbenefitreduced3percentforeachyearthememberetiresin advanceofnormalretirementage.benefitsmaynotexced10percentofaveragefinal compensation.thesystemalsoprovidesdeathandisabilitybenefits.benefitsarestablishedor amendedbystatestatue. TheSystemisuesananualpubliclyavailablefinancialreporthatincludesfinancialstatementsand requiredsuplementaryinformationforthesystem.thatreportmaybeobtainedbywritingtothe LouisianaDistrictAtorneysRetirementSystem,2109DecaturStret,NewOrleans,Louisiana ,orbycaling(504) FundingPolicy.Planmembersarerequiredbystatestatutetocontribute7.0percentoftheiranual coveredsalaryandthedistrictatorneyisrequiredtocontributeatanactuarialydeterminedrate.the curentrateis1.25percentofanualcoveredpayrol.contributionstothesystemalsoinclude.2per centoftheadvaloremtaxescolectedthroughouthestateandrevenuesharingfundsasapropriated bythelegislature.thecontributionrequirementsofplanmembersandthedistrictatorneyare establishedandmaybeamendedbystatestatute.asprovidedbylouisianarevisedstatute1:103, themployercontributionsaredeterminedbyactuarialvaluationandaresubjectochangeachyear basedontheresultofthevaluationforthepriorfiscalyear.thedistrictatorney'scontributionstothe SystemfortheyearsendingDecember31,197,196,and195were$2,85,$4,381,and$4,073, respectively,equaltotherequiredcontributionsforeachyear.

17 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT NotestotheFinancialStatements Jenings,Louisiana PlanDescription.Substantialyalemployes,exclusiveofthedistrictatorneyandtheasistant AsofandfortheYearEndedDecember31,197 districtatorneysofthedistrictatorney'soficearemembersoftheparochialemployes'retirement SystemofLouisiana(System),acost-sharingmultiple-employerdefinedbenefitpensionplan administeredbyaseparateboardoftrustes.thesystemiscomposedoftwodistinctplanșplanaand PlanB,withseparateasetsandbenefitprovisions.Alparticipatingemployesofthedistrictatorney aremembersofplana. Alpermanentemployesworkingatleast28hoursperwekwhoarepaidwholyorinpartfrom parishfimdsandalelectedparishoficialsareligibletoparticipateinthesystem.underplana, employeswhoretireatorafterage60withatleast10yearsofcreditableservice,atorafterage5 withatleast25yearsofereditableservice,oratanyagewithatleast30yearsofcreditableserviceare entitledtoaretirementbenefit,payablemonthlyforlife,equalto3percentoftheirfinal-average salaryforeachyearofcreditableservice.however,forthosemployeswhoweremembersofthe suplementalplanonlypriortojanuary1,1980,thebenefitisequaltonepercentoftheirfinal averagesalaryplus$24foreachyearofsuplemental-plan-onlyservicearnedpriortojanuary1, 1980.Final-averagesalaryisthemploye'saveragesalaryoverthe36consecutiveorjoinedmonths thatproducethehighestaverage.employeswhoterminatewithatleastheamountofcreditable servicestatedaboveandonotwithdrawtheiremployecontributionsmayretireatheagespecified aboveandreceivethebenefitacruedtotheirdateoftermination.thesystemalsoprovidesdeathand disabilitybenefits.benefitsarestablishedbystatestatute. Thesystemisuesananualpubliclyavailablereporthatincludesfinancialstatementsandrequired suplementaryinformationforthesystem.thatreportmaybeobtainedbywritingtotheparochial Employes'RetirementSystemofLouisiana,PostOficeBox14619,BatonRouge,Louisiana, ,orbycaling(504) FundingPolicy.UnderPlanA,membersarerequiredbystatestatutetocontribute9.50%oftheir anualcoveredsalaryandthedistrictatorneyofthethirty-firstjudicialdistrictisrequiredto contributeatastatutoryratebasedonaetuarialydeterminedcomputations.thecurentrateis7.75% ofcoveredpayrol.contributionstothesystemalsoincludeone-fourthofonepercentofthetaxes showntobecolectible(exceptfororleansandeastbatonrougeparishes)bythetaxrolsofeach parish.thesetaxdolarsaredividedbetwenplanaandplanbbasedproportionatelyonthesalaries providedbylouisianarevisedstatute1:103,themployercontributionsaredeterminedbyactuarial oftheactivemembersofeachplan.thecontributionrequirementsofplanmembersandthedistrict AtorneyoftheThirty-FirstJudicialDistrictarestablishedandmaybeamendedbystatestatute.As valuationandaresubjectochangeachyearbasedontheresultofthevaluationforthepriorfiscal year.thedistrictatorneyofthethirty-firstjudicialdistrict'scontributiontothesystemunderplan AfortheyearendingDecember31,197,196and195was$3,451,$2,823,$1,21,respectively, equaltotherequiredcontributionforeachyear.

18 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT Jenmngs,Louisiana AsofandfortheYearEndedDecember31,197 NotestotheFinancialStatements 6.INTERFUNDOPERATINGTRANSFERS Individualfundoperatingtransfersfor197,wereasfolows Fund Generalfund TransfersIn TransfersOut Fromworthlescheckfund FromtitleIV-Dfund Fromdrugforfeiturefund 21,090$ 6, Totalgeneralfund -0--0= $ Totalalfunds Totalspecialrevenuefunds , ,108 7.EXPENDITURESOFTHEDISTRICTATORNEY $ 43,281$ NOTINCLUDEDINTHEACOMPANYING FINANCIALSTATEMENTS Theacompanyingfinancialstatementsdonotincludecertainexpendituresofthedistrictatorneypaid outofthepolicejury'scnmalcourtfiredordirectlybythestate.aportionofthesalariesofthe districtatorneyandasistantdistrictatorneysarepaidirectlybythestate.thepolicejury'scriminal courtfundpayscertainsalariesandemployercontributionsofsecretarialpersonelandoneofthe investigators.thedistrictatorneyreimbursesthepolicejuryforthesalaryoftheclericalpersonin chargeofthetitleiv-dprogram. 8.CHANGESINAGENCYFUNDLIABILITIES Asumaryofchangesinagencyfundliabilitiesduetothersfolows

19 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT Jenings,Louisiana AsofandfortheYearEndedDecember31,197 NotestotheFinancialStatements Escrow BalanceatJanuary1,197 Fund Drug Asets Seizure Fund Worthles Checks Escrow Aditions: $3,350$657,63$ Fund -0-$60,983 Bondfescolected Bondforfeiturescolected Restitutioncolected $40,087$-0-$ Fundseizedandauctionproceds Interestearned 1,659-0-$40, ,615 I050 Deductions: TotalAditions 1, ,240 52,419 17,47 Distributedtovictims Distributedtodefendants -0- Distributedtosherif 4,957 Distributedtodistrictatorney 342,20 Distributedtocriminalcourtfund Distributedtoindigentdefenderboard Distributedtomunicipalpolice 16,941 Procedingsandforfeiturexpenses Distributedtostatepolice 16,2571, TotalDeductions $84% ,602 4,954 BalanceatDecernber31,197 $20,70$131,203$ 1,045$152,948 9.LITIGATIONANDCLAIMS AsofDecember31,197,tiledistrictatorneyisnotinvolvedinanylitigationandisnotawareofany claimsnotcoveredbyinsurance. 10.FEDERALFINANCIALASISTANCEPROGRAM ThedistrictatorneyparticipatesmtheUnitedStatesDepartmentofHealthandHumanServices SuportEnforcement,TitleIV-DProgram,CatalogofFederalDomesticAsistanceNo This programisfundedbyindirectasistancepayments,intheformofbothincentivepaymentsand reimbursementsofaportionofcertainexpenditures,receivedfromthelouisianadepartmentofsocial Services.FortheyearendedDecember31,196,theDistrictAtorneyfortheThirty-FirstJudicial Districtexpended$43,17and$16,041inreimbursementandincentivepayments,respectively.

20 DISTRICTATORNEYOFTHETHIRTY-FIRST JUDICIALDISTRICT Jenings,Louisiana NotestotheFinancialStatements AsofandfortheYearEndedDecember31,197 Thereimbursementpaymentsarerestrictedbyaformalagrementbetwenthedistrictatorneyand DepartmentofSocialServicesandincludesabudgetofexpectedexpendituresforeachfiscalyear endingjune30.thisdistrictatorneysubmitsreimbursementrequeststothedepartmentofsocial Servicesonamonthlybasis. 1.SUBSEQUENTEVENT OnDecember18,197,thedistrictatorneyenteredintoajointserviesagrementwiththeJeferson DavisParishPoliceJuryinordertoprovidethedistrictatorneywithaditionaloficespacẹThe agrementprovidesthathepolicejurywilrelocatethecountyagent'soficeandremodelthexisting oficeasanaditiontothedistrictatorney'sofice.inreturn,thedistrictatorneyagrestopaythe sumof$i0,0tothepolicejuryinordertodefraytherelocationandremodelingcosts. The$10,0istobepaidintwoequalinstalments.TheinitialinstalmentwaspaidonDecember18, 197.Theremaining$50,0istobepaidonthedateaconstructioncontractforanewcountyagent's oficeisexecuted.intheventacontractisnotexecutedonorbeforedecember15,198,thenthe agrementwilbenulandvoidandtheinitialpaymentwilberefundedtothedistnctatorney's ofle. AsofDecember31,197,thedistrictatorneyhasanoutstandingcomitmentopaythePoliceJury $50,0foroficerelocationandremodelingcosts. 12.EXPENDITURESOVERBUDGETAPROPRIATIONS Thefolowingindividualfundshadanunfavorablebudgetvarianceinexcesofivepercentforthe yearendeddecember31,197: Fund General WorthlesCheck TitleIV-D DrugForfeiture Budget Cat%,ory Budgeted Amount 31,10 16,50 57,50 124,0 Ac~al Amount 365,752$ 26,054 68, ,431 Unfavorable Variance 34,652 9,54 10,98 5,431 Aloftheaboveunfavorablevarianeswerefundedbyeithercurentyearexcesofrevenuesover budgetedamountsorprioryearfundbalances.

21 SUPLEMENTALINFORMATIONSCHEDULES 20

22 WORTHLESCHECKFUND SPECIALREVENUEFUNDS TheWorthlesCheckColectionFeSpecialRevenueFundconsistsofescolectedinacordance withlouisianarevisedstatute16:15,whichprovidesforaspecificfewheneverthedistrict atorney'soficecolectsandprocesesaworthlescheck.expendituresfromthisfundareathesole discretionofthedislrietatorneyandmaybeusedtodefraythesalariesandthexpensesoftheofice ofthedistrictatorney,butmaynotbeusedtosuplementhesalaryofthedistrictatorney. TITLEIV-DPROGRAM TheTitleIV-DSpecialRevenueFundconsistsofincentivepaymentsandreimbursementgrantsfrom thelouisianadepartmentofsocialservices,authorizedbyact17of1975,toestablishfamilyand childsuportprogramscompatiblewithtitleiv-dofthesocialsecurityact.thepurposeofthefund istoenforcethesuportobligationownedbyabsentparentstotheirfamiliesandchildren,tolocate absentparents,toestablishpaternity,andtobtainfamilyandchildsuport. DRUGFORFEITURE TheDrugForfeitureSpecialRevenueFundconsistsof20%ofthefinescolectedandbondsforfeited undertheseizureandcontroleddangeroussubstancespropertyforfeitureactof1989asprescribed underlrs40:2616.athediscretionofthedistrictatorneythesefundsareputinthispecialrevenue fundinsteadofthegeneralfundasalowedbylaw.asprovidedbylrs40:2616,thesefundscanbe usedforpublicpurposesincluding,butnotlimitedtouseforprosecution,rewards,suportand continuinglegaleducationinfurtheranceofchapter26oftitle40. PRE-TRIALINTERVENTIONSPECIALREVENUEFUND programrevenuesandexpenditures.theprogramisadiversionprogramwhichisoferedtoselected non-violentofendersasanalternativetoprosecution.participantsreceivecordinatedasistancein ThePre-TrialInterventionSpecialRevenueFundwasestablishedbythedistrictatomeytoisolatethe jobplacement,educationalandvocationalreferals,personalandgroupcounseling,andreferalsto othercomunityagenciesapropriatetotheirneds.therevenuesforthisfunarederivedfrom chargesforservicestoparticipantsandoperatingtransfersfromotherfundsofthedistrictatorney.

23 DISTRICTATORNEYOFTHETHIRTY-FIRSTJUDICIALDISTRICT COMBININGBALANCESHET-SPECIALREVENUEFUNDS Jenings,Louisiana AsofDecember Worthles Chek ASETSANDOTHERDEBITS Fund TitleIV-D Program Fund Forfeiture Drug Fund Intervention Pretrial Fund (Memorandum Total Only) Asets:Cashandcashequivalents Investments Receivables: 14,746 Duefromothergovemants 0 90,232 Propertyandequipment Duefromotherfunds Other 000 9, ,0590 2,541 1, ,578 1, LIABILITIES,EQUITY,ANDOTHERCREDITS TOTALASETSANDOTHERDEBITS$14,746$9,39$180,975$2,541$29760 Liabilities: Acountspayable Payroldeductionsandwitholdingspayable Duetothergovements 0$ 2,047$ Duetotherfunds 1, $ 0$ 2,85 1,527 Duetothers TotalLiabilities 000 3, ,382 0 EquityandOtherCredits: Investmentingeneralfixedasets Fundbalances-unreserved-undesignated TotalFundEquityandOtherCredits 14, ,167 0 TOTALIABILITIES,EQUITY,ANDOTHER 02,5412, ,219 0 CREDITS 14,746$9,39$180,975$2,541$ 297,601

24 DISTRICTATORNEYOFTHETHIRTY-FIRSTJUDICIALDISTRICT COMBININGSTATEMENTOFREVENUES,EXPENDITURESANDCHANGESIN Jenings,Louisiana FUNDBALANCES-SPECIALREVENUEFUNDTYPES Worthles YearEndedDecember31,197 REVENUES Chek Comisionsonfinesand Fund TitleIV-D Program Fund Forfeiture Drug Fund In~rvention Pretrial Fund lntergovernmantalrevenues: forfeituresandfesfor colectionofworthlescheks Federal 28,238$ Chargesforservices State Useofmoneyandproperty Parish 43,17 0$ 16,941$ 16, ,919 0$195,179 Otherevenues EXPENDITURES Totalrevenues 28, ,125 3, ,036 16,04t 64,254 7, , , ,530 1,92 27 Salariesandrelatedbenefits Advertising,duesandsubscriptions Comunications 0 38, ,202 Repairsandmaintenance Profesionalservices Insurance ,498 Oficesuplies 1,537 Travelandseminars 7, ,724003,932 1,010 Otherexpenditures Capitaloutlay ,469 5O Intergovemantalexpenditures: Distributionstothergovernments 5,80 Grantstothergovernments Totalexpenditures 26, , , ,498 3,693 26, ,5037, ,827 EXCES(DEFICIENCY)OFREVENUES ,983 3,693 OTHERFINANCINGSOURCES(USES) OVEREXPENDITURES 2,748 (4,24) 7~ ~547 Operatingtransfersout Totalotherfinancingsources(uses) (21,090) (21,090) (6,108) (6,108) (16,083) (16,083) 0(43,281) EXCES(DEFICIENCY)OFREVENUES 0(43,281) ANDOTHERSOURCESOVER FUNDBALANCESATBEGINING EXPENDITURESANDOTHERUSES (18,342) (10,352) 5, ,26 FUNDBALANCESATENDOFYEAR$14,746$95,765$180,167$ OFYEAR 3,08 106,17 124,207 2,541265,953 2,541$293,219

25 ESCROWAGENCYFUND ~DUCIARYFUNDS TheEscrowAgencyFundwascreatedtoacountforcolectionsbythedistrictatorney'soficewhich aretobedistributedtotheragenciesandvictimsofcrimes.thisfirediscustodialinatureandoes notinvolvemeasurementofresultsofoperations. DRUGASETSEIZUREAGENCYFUND TheDrugAsetSeizureAgencyFundwasestablishedincompliancewithLouisianaRevisedStatu~e judgementorsetlementundertheseizureandcontroleddangeroussubstancespropertyforfeiture 40:2616,wtuchprovidesthatheprocedsofanysaleandanymoniesforfeitedorobtainedby Actof1989shalbedepositedintoaspecialtrustfunduntilthecourtdeterminesequitabledistribution ofthesefunds.thisagencyfirediscustodialinature(asetsequaliabilities)andoesnotinvolve measurementofresultsofoperations.thelawprovidesthathedistrictatorneyshaladminister expendituresfromthisfundinthefolowingpriority: *Forsatisfactionofanybonafidesecurityinterestorlien. ~Thereafter,forpaymentofalproperexpensesoftheprocedingsforforfeitureandsale,includmg ~Theremainingfundsaretobealocated60%tothelawenforcementagencyoragenciesmaking expensesofseizure,maintenanceofcustody,advertising,andcourtcosts. theseizure,20%tothecriminalcourtfund,and20%toanydistrictatorney'soficethathandles WORTHLESCHECKSESCROWAGENCYFUND theforfeitureactionforthestate. Thisfundwasestablishedtoacountforcolectionsofworthlescheckrestitutionandfestobe distributedtovictimsandothergovernmentagencies.thisfundiscustodialinature(asetsequal liabilities)andoesnotinvolvemeasurementofresultsofoperations.

26 DISTRICTATORNEYOFTHETHIRTY-FIRSTJUDICIALDISTRICT COMBININGBALANCESHET-FIDUCIARYFUNDS Jenings,Louisiana AsofDecember31,197 Es~ow Fund DrugAsets Worthles Seizure Fund ASETSANDOTHERDEBITS Checks Escrow Fund (Memorandum Total Only) AselsCashandcashequivalents Investments Receivables: Duefromothergovernments 131,2030 1, ,934 0 Propertyandequipment Duefromotherfunds Other 20, TOTALASETSANDOTHERDEBITS $20,70$131,203$ LIABILITIES,EQUITY,ANDOTHERCREDITS 1,045$ Liabilities: Acountspayable Payroldeduetiunsandwitholdingspayable 0$ 0$ 0$ Duetothergovernments Duetotherfunds Duetothers 000 TotalLiabilities 0 131,203 1, , ,948 EquityandOtherCredits: Investmentingeneralfixedasets Fundbalances-unreserved-undesignated TotalFundEquityandOtherCredits 20, TOTALIABILITIES,EQUITY,ANDOTHER CREDITS $20,70$131,203$ 1,045$ 152,948

27 OTHEREPORTSREQUIREDBY GOVERNMENTALAUDITINGSTANDARDS

28 CONTROLOVERFINANCIALREPORTINGBASEDONANAUDITOFINANCIAL INDEPENDENTAUDITOR'SREPORTONCOMPLIANCEANDONINTERNAL STATEMENTSPERFORMEDINACORDANCEWITH GOVERNMENTAUDITINGSTANDARDS HonorableMichaelC.Casidy DistrictAtorney Thirty-FirstJudicialDistrict Jermings,Louisiana IhaveauditedthegeneralpurposefinancialstatementsoftheDistrictAtorneyoftheThirty-First JudicialDistrict,acomponentunitoftheJefersonDavisParishPoliceJury,asofandfortheyear endeddecember31,197,andhaveisuedmyreporthereondatedjune2,198.iconductedmy auditinacordancewithgeneralyaceptedauditingstandardsandthestandardsaplicableto financialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneralof theunitedstates. Compliance AspartofobtainingreasonableasuranceaboutwhetherDistrictAtorneyoftheThirty-FirstJudicial District'sgeneralpurposefinancialstatementsarefreofmaterialmistatement,Iperformedtestsof itscompliancewithcertainprovisionsoflaws,regulations,contractsandgrants,noncompliancewith whichcouldhaveadirectandmaterialefectonthedeterminationofinancialstatementamounts. However,providinganopiniononcompliancewiththoseprovisionswasnotanobjectiveofmyaudit and,acordingly,idonotexpresuchanopinion.theresultsofmytestsdisclosednoinstancesof noncompliancethatarerequiredtobereportedundergovernmentauditingstandards. InternalControlOverFinancialReporting Inplaningandperformingmyaudit,IconsideredtheDistrictAtorneyoftheThirty-FirstJudicial District'sinternalcontroloverfinancialreportinginordertodeterminemyauditingproceduresfor thepurposeofexpresingmyopiniononthegeneralpurposefinancialstatementsandnotoprovide asuranceontheinternalcontroloverfinancialreporting.however,inotedcertainmatersinvolving theinternalcontroloverfinancialreportmganditsoperationthaticonsidertobereportable conditions.reportableconditionsinvolvematerscomingtomyatentionrelatingtosignificant deficienciesinthedesignoroperationoftheinternalcontroloverfinancialreportingthat,inmy judgement,couldadverselyafecthedistrictatorneyofthethirty-firstjudicialdistlct'sabdityto record,proces,sumarizeandreportfinancialdataconsistentwiththeasertionsofmanagcmentin thegeneralpurposefinancialstatements.reportableconditionsaredescribedasfolows Finding97-1: Condition:TheWorthlesChekAgencyFund,whichwasestablishedtoacountforcolections ofworthlescheckrestitutionandfestobedistributedtovictimsandothergovernmentagencies, lacksadequateacountingcontrolsandprocedures.

29 CauseofCondition:Thesubsidiaryledgerofamountsduetothersisnotbeingreconciledtothe bankstatementbalanceonamonthlyorotherperiodicbasis. EfectofCondition:Thiscondition,ifnotcorected,couldresultinerorsocuringinfuture distributionsorposibleinadvertentmisapropriationofunds.also,notreconcdlngtusacount causesthebuild-upofuncashedoutstandingcheckstogounmonitored.overtimethismaycause noncompliancewiththestatescheatlaws,sincetheseuncashedchecksarerequireunderlawtobe submitedtothestateafterthepasageofacertainamountoftime. Recomendation:Irecomendthathisacountbereconciledonatleastamonthlybasisduring theyear.detailedsubsidiaryledgeramountshouldbeprintedeachmonthandreconciledtothe balanceremaininginthebankacounts.thiscouldbeacomplishedeasily,usingthexisting computersystem,bysimplyalowingdistributionstobedoneonceamonthimediatelyfolowing thelastdepositofeachmonth.thiswouldalowthecolectionreportstoreconciledtothe distributionreports. Finding96-1: Condition:TheDrugSeizureAgencyFundsubsidiaryledgerofamountsduetodefendantsand othersisnotbeingreconciledtothebalanceinthebankstatement. EfectofCondition:Thiscondition,ifnotcorected,couldresultinerorsocuringinfuture distributionsorposibleinadvertentmisapropriationofunds.also,notreconcilingthisacount causesthebuild-upofunresolvedcasedepositstogounmonitored.overtimethismaycause noncompliancewiththestatescheatlaws,sincetheseunresolvedeasedepositsifnotpursuedwithin theproperlegaltimeflameshouldbereturnedtothedefendantorsubmitedtothestateescheat Division. Amaterialweaknesisaconditioninwhichthedesignoroperationofoneormoreoftheinternal controlcomponentsdoesnotreducetoarelativelylowleveltheriskthatmistatementsinamounts thatwouldbematerialinrelationtothegeneralpurposefinancialstatementsbeingauditedmayocur andnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheir asignedfunctions.myconsiderationoftheinternalcontroloverfinancialreportingwouldnot necesarilydisclosealmatersintheinternalcontrolthatmightbereportable

30 conditionsand,acordingly,wouldnotnecesarilydisclosealreportableconditionsthatarealso consideredtobematerialweakneses.however,ofthereportableconditionsdescribedabovei consideritems97-1and96-itobeamaterialweaknes. ThisreportisintendedfortheinformationoftheDistrictAtorney,managemențandtheLouisiana LegislativeAuditAdvisoryCouncil.However,thisreportisamaterofpublicrecordandits distributionisnotlimited. Jenings,Louisiana June2,198

31 DISTRICTATORNEYOFTHETHIRTY-FIRSTJUDICIALDISTRICT Jenings,Louisiana SUMARYSCHEDULEOFPRIORAUDITFINDINGS FortheYearEndedDecember31,197 Fiscal Year Ref.Initialy Finding Taken(Yes,PlanedCorectiveAction/ No.OcuredDescriptionofFindingPartialy) No, PartialCorectiveAction Taken Explanation Aditional TheDrugSeizureAgencyPamalyAdministrativepersonel Fundsubsidiaryledgerof amountsduetodefendants areintheprocesof developingmonthly -N/Aandothersisnotbeing reconciledtothebalancein thebankstatement. proceduresnededinorder toeliminatefinding. 30

32 DISTRICTATORNEYOFTHETHIRTY-FIRSTJUDICIALDISTRICT CORECTIVEACTIONPLANFORCURENTAUDITFINDINGS Jenings,Louisiana FortheYearEndedDecember31,197 Ref. No.DescriptionofFindingCorectiveActionPlaned Name(s)of Person(s) Contact CompletionDate Anticipated 97-1WorthlesCheckAgencyWilbeginreconcilingto Fundsubsidiaryledgerofbankstatementonamonthly amountsduetothersisbasis CindyCormierSeptember30,198 notbeingreconciledto bankstatementbalanceon amonthlybasis. 31