CA I,D W ELL PA RISH SH ERIFF Colum bia,louisiana

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2 CA I,D W ELL PA RISH SH ERIFF Colum bia,louisiana G eneralpurpose FinancialStatem ents A sof and forthe Y earended June 30,1999 W ith Supplem entalinform ation Schedules C O N T E N T S Statem ent IndependentA uditor's R eport G enerall'urpose FinancialStatem ents C om bined Balance Sheet,A llfund Types and A ccountg roups G overnm entalfond Type G eneraland SpecialRevenue Funds-C om bined Statem entof Revenues,Expenditures, and C hanges in Fund Balances G eneraland SpecialR evenue Funds-C om bined Statem ent of Revenues,Expenditures,and Changesin Fund Balances- Budget(Non-GAAP Basis)and Actual N otes to the FinancialStatem ents 9 II Suplflem entalhform ation Schedules SpecialR evenue Funds Com bining Balance Sheet C om bining Schedule of R evenues,expenditures A nd Changesin Fund Balances 26 Fiduciary Fund Type -A gency Funds C om bining B alance Sheet 28

3 CA I.D W ELI.PA RISH SIIERIFF (2olum bia,louisiana Contents,June 30,1999 C O N T E N T S (CONTD.) Statem ent pageno. SupplenlentalInform ation Schedules(Contd.) Fiduciary Fund Type -Agency Funds(Contd.) Com bining Schedule of C hangesilu nsettled BalancesD ue to Taxing Bodiesand O thers Y ear2000 Issue IndependentA uditor's R eports R equired by G overnm enta uditing Standards: R eporton C om pliance and InternalC ontrol O verfinancialreporting Schedule offindingsand Questioned Cost Sulnm ary Schedule of Prior A uditfindings A gency C orrective A ction Plan 2

4 lndel)endenta uditor'sr eport ~IEM BER A M E RICA N N ST I~ U T E O F C E RTIFIE D CA LD W ELL PA RISH SH ERIFF Colum bia.louisiana P UIBtIC A CCO U NTA N'IFI~ ~ OC IETY O F LO U ISIA NA C ERTIFIED P U BLIC A CCO U NTA NTS P HA C~IC E L IM ITED 10 G O VERN M ENTA L ~ C CO UNTING.A U DITING lhave audited the generalpurpose financialstatem entsof the C aldw ellparish Sheriff, as of June 30, 1999,and for the year then ended,as listed in the table of contents. These generalpurpose financialstatclnentsare the responsibility of the C aldw clli'arish Sherif 's naanagem eut. M y responsibility is to express an opiuion on these general purpose financialstatem ents based on m y audit. 1conducted m y auditin accordance w ith generally accepted auditing standards and GovernntentA uditing Standards, issued by the Com ptroller G eneralof lhe U nited States. Those standardsrequire thatiplan and perform the auditto obtaiu rcasonablc assurance aboutw hetherthe generalpurpose financialstatem entsare fi'ee of m aterial m isstatem ent. A n auditincludesexam ining,on a testbasis,evidence supporting tile am ounts and disclosures in the generalpurpose financialstatem ents. A lauditalso includesassessing the accounting principlesused and significantestim atcslnade by m anagem ent, as w ell as evaluating tile overall financial statem ent presentation. I believe thatm y auditprovides a reasonable basis for m y opinion. 116 PROFESSIO NA L D RIVI~ W EST M O N ROE, LO U ISIA N A PHONE ~ O LL F RE E LO U ISIA N A 1,000,54 1,5020 FA X ,1630 In m y opinion, the general purpose financial statem ents referred to in the first paragraph presentfairly,in allm aterialrespects,the financialposition of the C aldw ell Parish Sherif as of June 30, 1999,and the results of its operations for the yearthen ended in conform ity w ith generally accepted accounting principles. M y auditw as m ade for the purpose of form ing an opinion on the gcncralpurpose financialstatem entstaken asa w hole. The supplem entalinform ation scheduleslisted in the table of contents are presented forthe purpose of additionalanalysisand are nol a required partofthe generalpurpose financialstatem ents of the Caldw cllparish Sherif. Such inform ation,exceptfor the schedule on the year 2000 issue w hich is marked unaudited,hasbccn subjectedto theauditing proceduresapplied in theaudit of tile generalpurpose financialstatem entsand,in m y opinion,isfairly prcsentcd in allm aterialrespects in relation to the generalpurpose financialstatem entstaken asa w hole.

5 CA LD W ELL PA RISH SH ERIFF Colum bia,louisiana IndependentA uditor's R eport, June The year 2000 supplem entary inform ation on page 30 is supplem entary inform ation required by tile G overnm entala ccounting StandardsBoard. 1have applied certain lim ited procedures,w hich consisted principally of inquiries of m anagelnentregarding the m ethods of m easurem entand presentation of the Y ear2000 supplem entary inform ation. H ow ever,ldid notauditthe inform ation and do notexpressal opinion on it. In addition,ido notprovide assurance thatthe C aldw ellparish Sherif isorw illbe year 2000 com pliant,thaithe Caldw ellparish Sherif 'srem ediation effortsw illbe successfulin w hole orin part,orthatpartiesw ith w hich the Caldw ellparish Sherif doesbusinessare or w illbecom e year2000 com pliant. In accordance w ith G overnm enta uditing Standards,1have also issued reportsdated D ecem ber17,1999, on the Caldw ellparish Sherif 's com pliance w ith law s,regulations,contracts,and grauts,and m y s internalcontroloverfinancialreporting D ecem ber 17,

6 G EN ER AL PU R PO SE FIN AN C IAL STA TEM EN TS (OVERVIEW ) 5

7 CA LD W ELL PA R1SttSIIERIFF Colum bia,louisiana A LL FU ND TYPES A N D ACCO U NT G RO U PS Statem enta Com bined Balance Sheet,June 30,1999 GO VP;RNM ENTAI...FUNI)TYPE... GF.NI;RAL FUND SPECIAl. REVENI.JE FUNDS FIDUCIARY...ACCOI.INT GROUPS. I;UND TYPE - GENERAL GENERA AG ENCY FUNDS FIXED ASSETS I.ONG-TP;P-M I)EIIT TOTA l, (M I(MOP.ANI)IAM ONI,Y) ASSI,;TS Cash Cash w ith fiscalagent R eceivables D ue from other funds l,and,buiklings,office furnishings and equipm ent Am ountto be plovided for retilclneutofgenerallong - term deb~ $64, , $201,260 $247,080 49, ,466 $3A89,844 $512,718 49, , , ,844 $ TOTAL ASSETS $309,777 $564,122 $247,179 $3,489,844 $2,099,357 $6,710,279 I.IAIIlIX I'IES AN D FUNI}EQUITY Liabililies: Accountspayable Payrollpayable D ue to otherfunds D ue to taxing bodiesand others Capiialleasespayable Certificatesofindebtedness payable Revenue bondspayable Com pcnsaled absencespayable "lb lal1,labilities Fund Equity: llvcslnleltilgeneralfixed assels Fund balance - unrescrw :d -undesignated TotalFund Equity $49,302 $217,494 $21,521 35,598 62, , , , , , , NO NE $3,489,844 $ ,375 1,674,783 76,645 2, $288,317 98, , , , ,783 76, ,844 NO NE 3,489,844 NON E 3,892,885 TOTAl.I.IABllhTIES AND FUND EQUITY $309,777 $564,122 $247,179 $3,489,844 $2,099,357 $6,710,279 The acconlpailyilg lloles arc alinlegralpartof llis stalenlcli

8 CA LD W ELI~PA RISIISH ERIFF Colum bia,l.ouisiana G O V ERN M EN TA L FU N D T Y PE G EN ERA L A N D SPECIA L REV EN U E FUN D S StalelnentB Com bined Statem entof Revenues,Expenditures and Changesin Fund Balauces Forthe YearEnded June GEN ERAl. SPECIAl. REVENUE TOTAl, (M EM ORANI)UM ONIX) R EVEN UES Taxes-ad valorem lntergovernm entalrevenues: Federalgrants State grants: State supplem entalpay State revenue sharing DA RE program O lher l,ocalgrants Fees,charges,and conllnissious for services: Colnulissionson fines,bonds. icenses,and taxes C iviland crim inalfees C ourtattendance Feeding and keeping ofprisoners Tax notices,etc. O ther Finesand forfeitures U se ofm oney and properly O therrevenues Totalreveuues $640, ,259 44,933 18,170 30, ,070 61, , , ,793 9, $3,834, ,836 72, $640, ,259 44,933 18,170 30, ,070 61, ,017, , ,629 81, EX I:'EN I)ITUIIES Public Safety: C urrent: Personalservicesand related benefits O perating services M aterialsand supplies Traveland othercharges D ebtservice Capitaloutlay lntergovenm ental Totalexpenditures 964, , ,434 30,294 98,409 73,538 12,524 1,577,733 1,821, , ,481 2, ,159 14,150 3,982,810 2,785,760 1,208,745 1,049,915 32, ,568 87, (Continued)

9 C A LD W ELL PA R1SItSH ERIFF Colm nbia,louisiana G O V ERN M EN TA L FU N D T Y PE -G EN ER A L A N D SPEC IAL REVEN U E FU N D S C om bined Slatem entof Revenues,Expenditures, and Changesin Fund Balances,etc. EXCESS (Deficiency)OF REVENUES O V ER EX PEN D ITU R ES O TIIER FINA N C IN G SO U R C ES Increase in capitallease Insurance recovery Transfersil Transfersout Totalotherfinancing sources EXC ESS O F R EV EN UES A N D O TItER SO U R C ES O VER EX PEN D ITUR ES FUNI)BALANCES (Deficil)AT BEG IN N ING O 17Y EA R FUN D BA LAN C ES AT EN D O F Y EA R GENERAl, SPECIAl. RI';VEN UE Slalem enlb TO'IA I. M I';M ORANI)UM ONI.Y) ($157,629) ($66,210) ($223,839) 47,031 7, (72,305) (72,305) 47,031 7,338 72,305 (72,305) (30,955) (138,515) (169,470) $ $178,263 $403,041 (Concluded) The accom panying llotes are an integralpartof this statelnent - 8-

10 CA LD W ELL PAR1SttSIIERIFF ColuInbia,lxm isiana GOVERNM ENTAL FUND TYPE - GENERAL AND SPECIAL REVENUE FUNDS Statem entc Conlbioed Statem entof Revenues,Expendilures and Changesin Fund Balances- Budget(Non-GAAP)Basisand Actual Fortile YearEnded June 30,1999 RI,;VENUES Taxes: Ad valorem lntergo'~ernn~enlalrevenues: Federalgrants Slate grants: State suptllem entalpay Slate revenue sharing D A RE program O thm Localgrants Fees,charges,and CO l'm lissions forservices: Conlnlissionson fines,bonds, licenses,and taxes C iviland crim inalfees Courtattendance ]~ccding and keeping of prisoners Tax helices,elm. Other Finesand forfeitu res U se of m oney aud properly O ilierrevenues Totalrevcn lcs FX I'EN I)IT URES Public Safety: Current: Persola]servicesalid related O perating services M aterialsand supplies Traveland otbcrcharges l)cbtservice Capitaloutlay hllcrgovernnle lta] Totalexpenditures GENERA L FUNI) ACTUAL $647,000 $640, ,018 69,000 44,900 12,000 26, ,200 64, ,000 3, , , , ,000 26,300 59, ,486,300 69,259 44,933 18,170 30, ,070 61, , VARIANCF. FAVORABI.E (UNFAVORABLE) ($6,757) (34,982) ,170 3,767 (19,794) (130) (2,377) (754) 415 (2,80O) ,793 (3,207) 9,299 (2,201) ~,420,104 (58,046) 964, , ,434 30,294 98,409 26, SPECIAl.REVENUE FUNI)S VARIANCE FAVORABI.E ACTUAl (UNFAVORABI,E) $3,552,048 $3,834,850 $282, ,048 1,652, , _, 468, ,836 72,083 3, ,821, , ,481 2, , , ,831 5, (168,596) (106,829) (289,309) (2,049) 66,681 (14,150) (514,252) - 9-

11 CALDW ELL PARISH SH ERIFF Colum bia,lxm isiana GOVERN M ENTAL FUN D TYPE -G ENERAL A ND SPECIAL REVENUE FU NDS Com bined Statem entofrevenues,expelditurcs~ and C hangesin Fund Balances-Budget (Non GAAP)Basisand Actual,ctc. Staiem entc GENERA l,fu ND ACTUA VARIANCE FAVORA BI,F. Lp~ U _A_VOI~ BLV-) EXCFSS (Deficiency)OF RI,'VFN UES O VER FXI'ENI)ITURES ($8,150) ($110,598) ($102,448) $83,490.SPECIAl,REVENU ACTUAl FUNI)S VARIANCE FAVO RABI,E (UNI;AVORAItI,E) ($66,210) ($149,700) O TIIEII FINANCING SO U R C ES lusurauce recovcry Transfersin Transfersout Totalotherfir~ancing sources , ,338 (38,695) (31,357) NON E (72,305) (72,305) (72,305) (72,305) EXCESS (Deficiency)OF REVI,;N UES AND O TIIER SO IIR('FS O VER EX I~EN I)I'I'UR ES A N D OTilER USES 102,850 (30,955) (133,805) 83,490 (138,515) (222,005) H IN D BALANCES AT BEG IN N IN G O F Y EAR 206, , FUN IIBALAN CES A T END O F YEAR $309,774 $224,778 $376,893 $178,263 The accom l~anying notes arc an integralpartofihisstatem ent - 10-

12 CA LD W ELL PA RISH SItERIFF Colum bia.louisiana N otesto the FinancialStatem ents A sof and forthe Y earended June SU M M A R Y O F SIG N IFICA N T A C CO U N TIN G PO LIC IES A sprovided by A rticle V,Section 27 of the Louisiana Constitution of1974,the sherif servesa fouryearterm asthe chief executive officerofthe law enforcem entdistrictand ex-officio tax collector oftileparish. Thesheriffalso administerstheparish jailsystem and exercisesdutiesrcquircd bythe parish courtsystem,such as providing bailiffs,executing orders of the court,serving subpoenas,et cetera. A s the ex-officio tax collector of the parish,the sherif is responsible for the collection and distribution of ad valorem property taxes,parish occupational licenses, state revenue sharing funds, Sl)Ortsm en licenses,and fines,costs,and bond forfeitures im posed by the districtcourt. The sherif hasthe responsibility forenforcing state and locallaw s,ordinances,elcetera,w ithin lhe territorialboundaries of tile parish. The sherif provides protection to the residents of the parish through on -site patrols,investigations,et cetera,and serves the residents of the parish through tile establishm entof neighborhood w atch program s,anti-drug abuse program s,etcetera. A dditionally,the sherif,w hen requested,providesassistance to otherlaw enforcem entagenciesw ithin the parish. A. R EPO R TIN G EN TITY A s the governing authority of tile parish,for reporting purposes,the C aldw ell Parish Police Jury is the financialreporting entity for C aldw ellparish. The financial reporting entity consistsof(a)theprimary government(police jury),(b)organizationsfor which the primary governmentisfinancially accountable,and (c)otherorganizationsfor which the nature and significance of theirrelationship w ith the prim ary governm entare such thatexclusion w ould cause the reporting entity'sfinancialstalem entsto be m isleading or incom plete. GovermnentalAccounting StandardsBoard (GASB)StatementNo.14 established criteriafordetermining which componentunitsshould beconsidered partofthepolicejury for financialreporting purposes. Basic criteria for including a potentialcom ponentunit w ithin the reporting entity isfinancialresponsibility.the G A SB has setforth criteria to be considered in determ ining financialaccountability. Thiscriteria includes: Appointing avoting majority o fan organization'sgovcrning body,and Theability ofthepolicejury to impose its w illon thatorganization and/or

13 CA LD W ELL PA RISIt SH ERIFF Colum bia,louisiana Notesto the FinancialStatements(Continued) b The potentialforthe organization to provide specific financialbenefitsto orim pose specific financialburdenson thepolicejury. Organizationsforwhich thepolicejury doesnotappointa voting majority butarefiscaly dependenton thepolicejury. O rganizations for w hich tile reporting entity financial slatem ents w ould be m isleading if data of the organization is 1olincluded because of the nature or significance of the relationship. Becausethepolicejury maintainsand operatestheparish courthousein which the sheriff's office is located and provides funds forequipm entand furniture of the sheriff's office,the sherif w asdeterm ined to be a com pouentunitof the Caldw ellparish Police Jury, the financial reporting entity. The accom panying financial statem ents present iuform alion only on the fundsm aintained by the sherif and do notpresentinform ation on thepolicejury,thegeneralgovernmentservicesprovided by thatgovernmentalunit,or the other governm entalunitsthatcom prise the financialreporting entity. B. FU N D A C C O U N TIN G The sheriffusesfundsand accountgroupsto reporton itsfinancialposition and the resultsof itsoperations.fund accounting isdesigned to dem onstrate legalcom pliance and to aid financial m anagem entby segregating transactions related to certain goverm nent functions o1"activities. A fund is a separate accounling entity w ith a self-balancing setof accounts that com prises its assets, liabilities, fund equity, revenues,and expenditures. A n account group,on the other hand,isa financialreporting device designed to provide accountability forcertain assetsand liabilities(generalfixed assetsand generallong-term obligations)thal are not recorded in the "funds" because they do not directly affect net expendable available financialresources. They are concerned only w ith the nm asuren~entof financial position,notw ith the m easurem entof resultsof operations. Fundsare classified into three categories;governm ental,proprietary,and fiduciary. Each category,in turn,isdivided into separate "fund types". G overnm entalfundsare used to accountfora goverm nent's generalactivities,w here the focusof attention ison the providing ofservicesto the public asopposed to proprietary fundsw here the focusof attention ison recovering the costof providing servicesto the public orotheragencies

14 C A LI)W EIA,PA RISI] SH ERIFF Colum bia,louisiana Notesto thefinancialstatem ents(continued) through service chargesoruserfees. Fiduciary fundsare used to accountforassetsheld for others. The sherif 's currentoperations require the use of only governm entaland fiduciary fundsasdescribed below : G overnm entalfunds G eneralfund The G eneral Fund, as provided by Louisiana Revised Statute 33:1422,isthe principalfund and isused to accountforthe operationsof the sheriff's office. The sherif 's prim ary source of revenue is an ad valorem tax levied by the law enforcem ent district. O ther sources of revenue include COlm nissionson state revenue shariug,state supplem ental pay for deputies,civiland crim inalfees,fees for courtattendance and m aintenance of prisoners,etcetera. G eneraloperating expenditures are paid from this fund. SpecialR evenue Funds The specialreveuue fundsare used to accountfor generaloperating expenditures of the detention and correctionalcenters. Fiduciary Funds -A gency Fund Type The age/icy funds are used as depositories for civil suits, cash bonds,taxes,fees,etcetera.d isbursem ents fiom the funds are m ade to various parish agencies, litigants in suits, et cetera, in the m anuer prescribed by law. The agency fundsare custodialin nature (assetsequal liabilities)and do notinvolve measurementofresultsofoperations. C. FIX ED A SSE TS A N D LO N G -TERM I)E BT G eneralfixed assets are notcapitalized in the fund used to acquire or construct them. Instead,capitalacquisitionsare reflected asexpenditures(capitaloutlay)in the governm eutalfundsand the related assetsare reported iu the generalfixed assetsaccount group. Generalfixed assetsprovided by the parish police jury are notrecorded in the generalfixed assetsaccountgroup. Approxim ately 4 percentof fixed assetsare valued atestim ated historicalcostsbased on the actualcostsoflike item swhile the rem aiuiug 96 13

15 CA LD W ELL PA RISH SItER1FF Colum bia,louisiana Notesto thefinancialstatements(continued) per centare based on actualhistorical costs. D onated fixed assets are valued attheir estim ated fairm arketvalue on the date received. N o depreciation hasbeen provided on generalfixed assets.interestcostsincurred during construction of the detention centerare capitalized. Long-term debt,such ascapitalleases,bond anticipation notesand bondspayable are recognized asliabilitiesofa governm entalfund only w hen due.the rem aining portion of such debtis reported in the generallong-term debtaccountgroup. I). BA SIS O F A C C O UN TIN G The financial reporting treatm ent applied to a fund is determ ined by its m easurem entfocus. A llgovernm entalfunds are accounted forusing a currentfinancial resources m easurem ent focus. W ith this m easurem ent focus,only currentassets and currentliabilities generally are included on the balance sheet. O perating statem ents for these fundspresentincreases(i.e.,revenuesand otherfinancing sources)and decreascs (i.e.,expendituresand otherfinancing uses)in netcurrentassets. The m odified accrualbasisof accounting is used for reporting allgovernm entaland fiduciary fund types. U nder the m odified accrualbasis of accountiug, revenues are recognized when susceptible to accrual(i.e.,when they becom e both m easurable and available)."m easurable"meansthe amountofthe transaction can be dctcrm iued and "available"m eanscollectible w ithin the currentperiod or soon enough thereafterto be used to pay liabilities of the currentperiod. The sherif uses the follow ing practices in recording revenues and expenditures: R evenues A d valorem taxesand the related state revenue sharing are recorded in the yearthe taxesare due and payable. A d valorem taxesare assessed on a calendaryearbasisand attach asan enforceable lien and becom e due and payable on the date the tax rolls are filed w ith the recorder of m ortgages.1,ouisiana Revised Statute 47:1993 requiresthatthe tax rollbe filed on orbefore N ovem ber 15 of each year.a d valorem taxesbecom e delinquentifnotpaid by D ecem ber 31. "/'he taxesare norm ally collected in D ecem ber,january,and February of the fiscalyear. lntergovernm entalrevenuesand fees,charges,and com m issionsfor services are recorded w hen the sherif isentitled to the funds. 14-

16 CA I,I)W ELL PA RISH SH ERIFF Colum bia,1,ouisiana Notesto lhefinancialstatem ents(continued) Interestincom e on dem and depositsisrecorded m onthly w hen tile interestisearned and credited to the account. B ased on the above criteria,intergovernm entalrevenues and fees, charges,and com m issions forservicesare treated assusceptible to accrual Expenditures Expendituresare generally recognized underthe m odified accrual basis of accounting w hen the related fund liability is incurred. Oiher Financing Sources(Uses) Transfers betw een funds w hich are not expected to be repaid, increases in capital leases,and insurance recovery are accounted for as otherfinancing sources (uses)and are recognized when the underlying events occur. BU D G ET PR A C TIC E S Proposed budgetsarepublished in theofi cialjournalatleastten dayspriorto the public hearing. Budgetsare prepared on the m odified accrualbasisof accounting,except forrecognition of additionsto capitalleases.d uring the yeartbe sherif 's office iucreased capitalleasesby $47,031,which isnotincluded in the budgetary comparison statem ent. Public hearingsare held atthe Caldw ellparish Sheriff'soffice during the m onth ofjune forconnnents from taxpayers. The budgetsare then legally adopted by the sheriffand am ended during the year,as necessary. Budgets are established and controlled by the sherif attheobjectlevelofexpenditure. Encumbrance accounting isnotrecognized w ithin the budgetary accounting system. A ppropriationslapse atyear-end and m ustbe reappropriated for the follow ing year to be expended. Budgeted am ounts included in the accom panying financialstatem enls include the originaladopted budgetam ountsand subsequentam endm ents. CASItAND CASH EQUIVALENTS U uderstate law,the sherif m ay depositfundsw ithin a fiscalagentbank organized underthe law s of the State of Louisiana,the law sof any other state in the union,orthe law sof the U nited States. The sherif m ay investin certificatesand tim e depositsof stalc - 15

17 CA I3)W ELL PA R ISH SIlER IFF Colum bia,louisiana Notesto thefinancialstatem ents(continued) banks organized under Louisiana law and national banks having principal ofi ces in Louisiana. AtJune 30,1999,the sheriffhascash (book balances)totaling $570,029 as follow s: D em and deposits Tim e deposits Petty C ash Total $418, ,637 1,250 $570,029 U nderstate law,these deposits,orthe resulting bank balances,m ustbe secured by federaldepositinsurance orthe pledge of securitiesow ned by the fiscalagentbank. The m arketvalue of the pledged securitiesplusthe federaldepositinsurance m ustatalltim es equalthe am ounton depositw ith the fiscalagentbank. These deposits are held in the nam e of the pledging fiscalagentbank in a holding or custodialbank thatis m utually acceptable to both parties.cash and cash equivalents(bank balances)atjune 30,1999,arc secured as follow s: Bank Balances Federaldepositinsurance Pledged securities(uncollateralized) Total $742,733 $517, ,024 $1,360,470 Because the pledged securitiesare held by a custodialbank in 0~e nam e oflhe fiscal agentbank rather than in the nam e of the sherif,they are considered uncollateralized (Category 3)underthe provisionsofgasb Codification C20.106;however,Louisiana P,evised Statute 39:1229 im posesa statutory requirem ent on the custodialbank to advertise and sellthe pledged securitiesw ithin 10 daysof being notified by the sheriffthat the fiscalagenthasfailed to pay deposited fundsupon dem and. Further,LRS 39:1224 statesthatsecuritiesheld by a third party shallbe deem ed to be held in the sherif 'snam e. G. V A C A TIO N AN D SIC K LEAV E Em ployeesof the sherif 's ofi ce earn from 48 to 120 hoursof both vacation and sick leave peryear,based on yearsof service.v acation and sick leave are non-cunm lative and mustbe taken in the yearcredited to theirpayrollrecords. Compensatory time (Ktime)isearned by employeesabove lieutenant.employeescan carry compensatory time forward and,upon separation from service,are paid forsuch tim e attheircurrentovertim e rate of pay. A s show n on Statem enta the liability for com pensatory tim e atjune 30, 1999,was$76,

18 C A LD W ELL PA R ISH SIIER IFE Colum bia,louisiana No{csco thefinaucialstatem ents(continued) 11. R ISK M AN A G EM EN T The sherif isexposed to variousrisk of lossrelated to law enforcem entliability; torts;theftof,damageto,and destruction ofassets;errorsand olnissions;and injuriesto em ployees.t o handle risk of loss,the sherif m aintainscom m ercialinsurance covering; autom obile liability;generalliability;com m ercialcrim e;law enforcem ent;public officials liability;and w orker'scom pensation and em ployer'sliability.n o claim sw ere paid on any of the policies during the pastthree years w hich exceeded the policies'coverage am ounts. TO TA L C O I.UM N O N TH E BA I.A N CE SH EET The totalcolum n on the balance sheetiscaptioned M em orandum O nly to indicate thatitispresented only to facilitate financialanalysis(overview). Datain thiscolunm 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. 2. I,EV IED TA X A sprovided by Louisiana Revised Statute 33:9001,a law enforcem entdistricthasbecn created forthe purpose ofproviding financing to the office of the sherif of CaldwellParish. Louisiana Revised Statute 33:9003 requiresthe districtto levy a tax on the assessed valuation of allproperty appearing on the 1977 and subsequenttax rollsin an am ountthatw ould produce for the districtin the initialyearthe sam e revenue asthatestim ated to be produced by the sherif 'scom nfission on ad valorem taxesforthe fiscalyear Forthe 1998 tax rollthe districtlevied m ills. 3. R EC EIV A BLES The receivablesof$453,414 asofjune 30,1999,are asfollows lnlergovernm entalrevenues: Federalgrants State grants Fees,charges,and com m issionsfor services Tolal Special G eneral Revenue Fund Funds Total $104,374 $104,374 24,573 $313, ,039 11,001 11,001 $139,94 _ 8 $313,466 $453,414-17

19 CA LD W ELL PA RIS]tSH ERIFF Colum bia,louisiana Notesto thefinancialstatem ents(continued) 4. D U E FR O M /TO O TH ER FUN D S Individualfund balancesdue from /to other funds atjune are as follow s G eneralfund Sherif 'sfund Finesfund C orrection CenterO perating fund Total D ue from O ther Funds $105, $105,550 D ue to O ther Funds 105,451 $105, C H AN G ES IN G EN ER AL FIX ED A SSETS A sum m ary of changesin generalfixed assetsforthe year ended June 30,1999 follow s Sherif 'so fi ce Land Buildings& im provem ents O ffice furniture & equipm ent O therequipm enl& w eapons Vehicles Increase in capitallease Balance at Balance at June 30,1998 A dditions D eletions June $6,000 3,002,630 34, , ,686 $13,635 2,200 14,317 10, $6,000 3,o16,265 36, , ,191 47,o31 Total Balances atjune 30,1998,have been restated to reflectchanges m ade after agency perform ed physicalinventory. 6. LEA SE S l)uring the yearended June 30,1994,the sherif entered into a lease-purchase agreem entforthe purchase ofa com puter system. The lease agreem entrequired m onthly paym ents of$373 through January,1999.In Septem ber,1996,the sherif eutered into a lease-purchase agreem entforthe purchase ofa printer. The lease agreem entrequired m onthly paym entsof$291through November,1998. In M arch,1997,the sherif em ered into a lease-purchase agreem entforthe purchase of three autom obiles. The lease agreem entrequiresannualpaymentsof$23,479 through December,1999.In September,1998, - 18-

20 C A I,I)W ELL PA RISH SItERIFF Colum bia,louisiana Notesto the FinancialStatem ents(continued) tile sherif entered into a lease-purchase agreem entfor the purchase of tw o vans. Tile lease agreem ent requiresannualpaymentsof$12,891through November,2001.Alldebtretirementpaymentsare made from the G eneralfund. The follow ing schedule sum m arizes future netm inim um lease requirem ents: Totalpaym ents Less interest Totalnetm inim um lease paym ents 36,369 12,891 12,891 62,151 (5,597) $56,554 C ItAN G ES IN G EN ER AL LO N G -TERM D EBT A sum m ary of changes in generallong-term debtfollow s Certificates ]997 C apital of Revenue Leases Indebtedness Bonds Total Balance,July 1,1998 A dditions Reductions $47,576 47,031 (38,0532 $322,530 $1,849,304 (31,155) (174,521). $2,219,410 47,031 (243,729) Balance,June 30,1999 $56,554 $291,375 $1,674,783 $2,022,712 The certificatesof indebtednessw ere issued in February,1997,to convertshort-term bank loans to a long-term basis. The certificatescarry an interestrate of9% and are due in annualinstalhnentsof $103,318,due on February 1through The 1997 revenue bondsw ere issued to fund tile costof constructing a detention center.the bondscarry an annualinterestrate of6.25 % and aredue in monthly installmentsof$23,763 through October2006. The follow ing providesannualdebtservice requirem ents,including interestof$417,545. Y earended June , , , , ,691 Total - 19-

21 CA Ll)W ELL PA RISIt SH ERIFF Colum bia,l,ouisiana Notesto the FinancialStatem enls(continued) 9. PEN SIO N PLA N Substantially allem ployeesof the CaldwellParish Sherif 'soffice are m em bersof the Louisiana Sheriff'sPension and ReliefFund (System),a cost-sharing,multiple-employerdefined benefitpension plan adm inistered by a separate board oftrustees. Allsheriffsand alldeputieswho arefound to bephysically fit,who earn atleast$400 permonth, and w ho w ere betw een tile ages of 18 and 50 at the tim e of original em ploym ent are required to participate in the System. Em ployees are eligible to retire atorafterage 55 w ith atleast12 yearsof credited service and receive a benefit,payable m onthly for life,equalto a percentage of their finalaverage salary foreach year of credited service.the percentage factorto be used foreach yearof service is2.5 petcentforeach year if totalservice is atleast 12 butlessthan 15 years,2.75 percentforeach year if totalservice is atleast 15 butleastthan 20 years,and 3 percentforeach year if totalservice is atleast20 years(act1117 of1995 increased the accrualrate by 0.25 percentforallservice rendered on orafterjanuary 1,1980).In any case,the retirementbenefitcannotexceed 100 percentofthcirfinalaveragesalary.final-averagesalary istheemployee'saveragesalary overthe36 consecutiveorjoined m onthsthatproduce the highestaverage.em ployeeswho term inate w ith atleast12 yearsofservice and do notw ithdraw theirem ployee contributionsm ay retire atorafterage 55 and receive the benefitaccrued to theirdate of term ination asindicated previously. Em ployeesw ho term inate w ith atleast20 yearsof crediled service are also eligible to electearly benefits betw een ages 50 and 55 w ith reduced benefits equalto the actuarialequivalentof the benefitto w hich they w ould otherw ise be entitled atage 55. The System also providesdeath and disability benefits. Benefitsare established oram ended by state statute. The System issuesan annualpublicly available financialreportthatincludesfinancialstatem ents and reql,ired supplem entary inform ation forthe System. Thatreportm ay be obtained by writing to the l,ouisiana Sheriffs Pension and ReliefFund,PostO ffice Box 3163,M onroe,louisiana 71220,orby calling (318) Plan m em bersare required by state statute to contribute 8.7 percentof theirannualcovered salary and the C aldw ellparish Sherif is required to contribute atan actuarially determ ined rate. The current rale is5.0 percentofannualcovered payroll. Contributionsto the System also include one-halfofone percentof the taxes show n to be collectible by the tax rolls of each parish and funds as required and available fi'om insurance prem ium taxes. The contribution requirem ents of plan m em bers and the Caldw ellparish Sherif are established and m ay be am ended by state statute. A sprovided by Louisiana Revised Statue 11:103,the employercontributionsare determ ined by actuarialvaluation and arc subject to change each yearbased on the resultsofthe valuation forthe priorfiscalyear. The Caldw cllparish Sheriff'scontributionsto the System forthe yearsended June 30,1999,1998,and 1997 w ere $80,335, $68,970,and $28,986,respectively,equalto therequired contributionsforeach year

22 CA LD W ELL PA RISH SH ERIFF Colum bia,louisiana Notesto thefinancialstatem ents(continued) 10. PO ST R ETIREM EN T BEN EFITS The Caldw ellparish Sherif provides certain health care and life insurance benefits for retired em ployees. Substantially allof the sherif 'sem ployeesbecom e eligible forthese benefits if tbey reach norm alrelirem entage w hile w orking forthe sherif. These benefitsforretireesand sim ilarbenefitsfor active em ployeesare provided through an insurance com pany w hose m onthly prem ium sare paid by the sheriff. The sherif recognizes the costof providing these benefitsas an expenditure w hen the m onthly premiumsare due,which was$145,770 forthe yearended June 30,1999. Ofthese amounts,$11,368 w as for retiree benefits. 11. D EPO SITS D U E O TH ER S A sum m ary of changes in agency fund balances due to taxing bodies and others follow s Balance at July 1,1998 Balance at Additions Reductions June 30,1999 Sherif 'sfund Tax C ollector Fund FinesFund C orreclion C enter: C om m issary Fund hnnate Fund D etention C enter: Com m issary Fund Inm ate Fund Tota $13,723 63,388 68,670 4,8(15 12,524 (1,307) 10.5(16 $131,857 3,388,429 ($130,558) (3,339,647) 116,353 (105,681) 169, , , ,774 $172,309 $4,244,812 (185,137) (142,952) (148,174) (139,314) ($4,191,463) $15, , (11,057) 21, ,966 $225, JTIG A TIO N AN D CLA IM S AtJune 30,1999,the Caldw ellparish Sherif isinvolved in severallaw suitsw hich,in the opinion of the sherif 's legalcounsel,w illnotresultin any m aterialliability to the sheriff. 13. EX PEN D ITU R E S O F TH E SH ER IFF 'S O FFIC E PA ID BY TH E PA R 1SIt PO LICE JUR Y The sherif 'soffice islocated in the parish courthouse. The costof m aintaining and operating the courthouse,asrequired by Louisiana Revised Statute 33:4715,ispaid by the C aldw ellparish Police Jury. -21

23 CA I.1)W EI~L PA RIStt SH ERIFF Colum bia,louisiana Notesto tile FinancialStatem em s(continued) 14. FED ER Al.FIN AN C IA L A SSISTA N CE FEDERAL G RANTOR/ PASS THROUGIIGRANTOR NAM E/ PROGRAM TITLE CFDA NUM BER PASS TtlRO UGtl GRANTORS N UM BER YEAR IINDEI) June U NITED STATES 1)EPARTM ENT O F TIlE JU STIC E D irectprogram -Coum m nity O riented Policing Services D irectprogram -Com m unity O riented Policing Services M O RE ' CF-W X-0299 $ CM -W X ,55 Passed through Louisiana Com m ission on Law Enforcem entand A dm inistration of Crim inaljustice -StreetLevelApprehension Program B2-B ,000 TotalFederalFinancialA ssistance $215, R E STA T EM EN T O F FU N D BA L A N C E The June 30, 1998 fund balances of the G eneralfund has been restated to correctan error in recording prioryearreceivables.the follow ing reconcilesfund balance ofthe generalfund aspreviously reported to begim fing fund balance aspresented on Statem entb : l:und balance aspreviously reported Adjustmentforprioryearreceivables Fund balance atjuly 1, 1998,restated $206,924 48,809 $255,

24 SU PPLEM EN TA L IN FO R M ATIO N SCH EI)U LES ~ 23

25 C A LD W ELL PA RISH SH ERIFF SU PPLEM EN TA L IN FO RM ATIO N SCH EI)U LES A sof and Forthe Y ear Ended June 30,1999 SPECIA L R EV EN U E FUN D S D ETEN TIO N C EN TER O PER A TIN G FU N D The D etenlion C enter Operating Fund accountsforgeneralrevenue and operating expcnditures of the D elention C enter. C O R R EC TIO N C EN TE R O PER A TIN G FU N D The Correction CenterO perating Fund accountsforgeneralrevenue and operating expenditures of lhe C orrection C enter. 24-

26 CA I.D W ELL PA RISH SH ERIFF Colum bia,louisiana SPECIA L REV EN U E FU N D S Schedule 1 Com bining Balance Sheet,June 30,1999 D I,~TI,.'N TIO N CENTER OPERATING FU N D CORRI'~CTION CF.NTI'.'R OPERATING FUNI) TOTA A SSETS C ash Cash w ith fiscalagent Receivables $9, ,922 $191,863 49, ,544 $201,260 49, TO TA L A SSETS $162,319 $564,122 LIABILITIES AND FUND EQUITY IAabililies: A ccountspayable Payrollpayable D ue In otherfunds Totall.iabilities Fund Equity: Fund balance -m lreserved -undesignated TolalFund Equity $131,328 29, ,920 $86,166 33, , ,939 $217,494 62, , , ,263 1, , ,263 TOTAL IJABII.IT1ES AND FUND EQUITY $162,319 $401,803 $564,

27 C A LD W ELL PA RISIISItERIFF Colum bia,louisiana SPECIA L REVEN UE FU N D S Schedule 2 C om bining Schedule of Revenues,Expenditures and Changes in Fund Balance Forthe Y earended June D I'TEN TIO N CEN TER OPERATING FUND ('ORRECTION CI'2N'I'ER OI)I,2RA'I'ING FU N D R EV EN UES Fees,charges,and com m issions for services Feeding and keeping of prisoners Com m ission on vending m achiues O ther U se of m oney and properly O ther revenues Totalrevenues $1,870,542 11,746 1,882,288 $1,964, ,000 5,836 60, $3,834, ,000 5,836 72,083 3,916,600 EX PEN D ITUR ES Public safely: Current: Personalservicesand related benefits O perating services M aterials and supplies Traveland other D ebtservice Capitaloutlay Totalexpenditures 821, , , ,866,552 1,000, , ,304 1, ,159 14,136 2, ,821, , ,481 2, ,159 14,150 3,982,810 EXCESS (I)eficiency)OF REVENUES OVER EX PEN DITUR ES 15,736 O TH ER FIN A N C IN G U SE T ransferout Totalotherfinancing uses (72,305 (72,305 (81,946) (66,210) (72,305) NONE (72,305) EXCESS 0)eficiency)OF REVENUES AND OTHER SO U R C ES O V E R EX PEN D IT U R ES (56,569 (81,946) (138,515) FUN D BA LAN C ES A T BEG IN N IN G O F Y EA R 57, , ,778 FUN D BA LA N CES A T EN D O F YEA R $1,399 $176,864 $178,

28 CA LD W ELL PAR1SllSH ERIFF C olum bia,louisiana SU PPLEM EN TA L IN FO RM A TIO N SCH ED U LES A sof and Forthe Y earended June 30,1999 FIDU C IA RY FU N D TY PE -A G EN CY FUN D S SH ER IFF'S FUN D The Sherif 's fund accounts for the collection of funds in civil suits, sherif 's sales, and garnishm entsand paym entof these collectionsto recipientsin accordance w ith applicable law s. TA X C O LLEC TO R FU N I) A rticle V,Section 27 ofthe Louisiana Constitution of 1974,providesthatthe sherif w illserve as the collector of stale and parish taxes and fees. The Tax Collector Fund is used to collectand distribute these taxes and fees to the appropriate taxing bodies. Italso accounts for the collection of bonds,finesand costs,and paym entof the collectionsto recipientsin accordance w ith applicable law s. FIN E S FU N D Tile Fines Fund accounts for partialpaym ents on courtfloes. Funds are transferred to tile Tax C ollector Fund for settlem entw hen fullpaym entis received. INM A TE FU N D S The Inm ate fundsaccountforindividualprisoneraccountbalances. Fundsare deposited in the nam e ofthe prisonerand are payable upon request. Balances in the individualprisoneraccounts are returned upon completion oftheirjailsentences. C O M M ISSA R Y FUN D S Tile Connnissary fundsaccountfor the purchase and resale of personalitem sto the inm atesatthe jailand thedetention center. -27

29 CALDW ELL PA RISH SHERIFF Colum bia,louisiana FIDU C IARY FU N D TYPE -A G EN CY FU N D S Schedule 3 Com bining Balance Sheet,June 30, CORRE(YI'ION CENTER... DETENTION Ct:.NTER TAX SIIERIFF'S CO LLECTOR FINES CO M M ISSARY INM ATE CO M M ISSARY INM ATE FUND FUND FUND FUND FUN D FUNI) FUNI) A SSETS Cash D ue from otherfunds TotalA ssets $15, $15,022 $112,170 $112,170 $79, $79,342 $3,101 $21,217 $8,361 $7,966 $247, $3,101 $21,217 $8,361 $7,966 $247A79 1,1AI~II,1TIES A ccountspayable D ue to taxing bodiesand others $15,022 TotalLiabilities $15,022 $112,170 $112,170 $79,342 $79,342 $14,158 (11,057) $3,101 $21,217 $21,217 $7, $8,361 21,521 $7, ,658 $7,966 $247,179-28

30

31

32 Schedule 5 C LA D W ELL PA R1Stt SH ERIFF Colum bia,louisiana SU PPLEM EN TA L IN FO RM A TION SCltED U LE A sof and Forthe Y earended June YEAR 2000 ISSUE (Unaudited) The year 2000 issue is the resultofshortcom ings in m any electronic data processing system s and other eleclronic equipm entthatm ay adversely affectthe governm ent'soperationsasearly asfiscalyear The Caldw ellparish Sherif hascom pleted an inventory nf com puter system sthatm ay be affected by the year'2000 issue arrd thaiare criticalto conducting operationsof the sherif 's office. The sherif hasidenlified the financial reporting system asrequiring 2000 rem ediation.a lltesting and validation of this system hasbeen perform ed. Because of the unprecedented nature of the Y ear'2000 issue, its effects and the success of related rem edialion effortsw illnotbe fully determ inable untilthe year2000 and thereafter. M anagem entcannotassure thatthe sherif isorw illbe Y ear2000 ready,thatthe sherif 'srem ediation effortsw illbe successfulin whole orpart,ortlatpartiesw ith w hom the sherif doesbusinessw illbe year2000 ready. - 30

33 IndependentA uditor's R eportr equired by Governm enta uditing Standards The follow ing independentauditor's reports on com pliance w ith law s,regulations,contracts,and granls and internalcontrol structure are presented in com pliance w ith the requirem ents of Goverm nentauditing Standards,issued by the C om ptrollerg eneralof the U nited Statesand the Louisiana G overnm entala uditg uide, issued by the Society of Louisiana C ertified Public A ccountants and the Louisiana Legislative A uditor. - 31

34 CE~lIFtED PUBLIC AC~O U~IANT lndependeuta uditor'sr eportou C om pliance aud IuternalControlO ver FiuancialR eporting M EM BER A M ERIC A N NSTITUT[ O F C E RTIFIFD P U BLIC A CCO U NTA NTS S OC IE7ry O F LO U ISIA NA C E RT IFIE D P U B LIC A CCO U NTA NTS P RACTIC E L IM ITED TO G OVERN M ENTA L A CCO UN11NG,A U DITIN G A ~ D F IN A NC IA L ~ EPORTIN G CA LD W ELL PA RISltSIIERIFF Colum bia.louisiana lhave audited the generalpurpose financialstatem eutsof tile C aldw ellparish Sherif as of and for the year ended June 30, 1999 and have issued m y report thereon dated D ecem ber 17,1999. Iconducted nay auditin accordance w ith generally accepted auditing standardsand the standardsapplicable to financialauditscontained in Goverm nentauditing Standards,issued by the C om ptroller G eneralof the U nited States. Conq)liance A s partof obtaining reasonable assurance aboutw hether tile C aldw elll'arish Sherif 's generalpurpose financialstatem entsare free of m aterialm isstatem ent,1perform ed tests of its colnpliance w ith certain provisions of law s, regulations, contracts and grants, noncom pliance w ith w hich could have a directand m aterialeffecton the determ ination of financialam ounts, llow ever,providing an opinion on com pliance w ith those provisions wasnotan objectiveofmy auditand,accordingly,ido notexpresssuch an opinion.the resultsof m y testsdisclosed severalinstancesof noncom pliance thatare required to be reported under G overnnwnta uditing Standards. Those findings are presented in the accom panying schedule of findings and questioned costsas item s99-1 through (;p ROFESSIO NA L D RIVE W EST M O N RO E, LOU ISIANA F'HON E ;318, T O LL F RE E L O U ISIA N A ! FA X ,1630 InternalC om rolo ver FinancialR eporting In planning and perform ing m y audit,iconsidered the Caldw ellparish Sherif 'sinternal control over financialreporting in order to determ ine m y auditing procedures for the purpose of expressing m y opinion on the fnancialstatem entsand notto provide assurance on the internalcontroloverfnancialreporting.m y consideration ofthe internalcontrol over financialreporting w ould notnecessarily disclose allm atters in the internalcontrol over financialreporting thatnfightbe m aterialw eaknesses. A m aterialw eakness is a condition in w hich the design or operation of one or m ore of tile internal control com ponents doesnotreduce to a relatively low levelthe risk thatm isstatelnenlsin am ounts thatwould be m aterialin relation to the financialstatem entsbeing audited m ay occurand notbe detected w ithin a tim ely period by em ployees in the norm alcourse of perform ing their assigned functions. Inoted no m atters involving tbe internalcontrolover financial reporting and its operation that1consider to be m aterialw eaknesses. - 32

35 C A LD W ELI,PA RISH SttER1FF Colum bia,louisiana IndependentA uditor'sreporton Com pliance A nd InternalControlO verfinancialreporting,etc June 30,1999 This report is intended for the inform ation and use of the Caldw ell Parish Sherif,m anagem entof tile sherif 'soffice and interested state agenciesand isnotintended to be and should notbe used by anyone other than those specified parties. W"~ "~ ~ a~ eslm onr( l)ecem ber 17,

36 CA LD W ELL PA RISH SH ERIFF Schedule 6 Schedule offindingsand Questioned Costs 1:o1"tile Y earended June A. SU M M A RY O F AU D IT R ESU LTS The auditor's report expresses an unqualified opinion on the getleral purpose finahcia statem ents of C aldw ellparish Sherif. Reportable conditions relating to the auditof tile financialstatem enls are reported in the IndependentA uditor'sreporto lcom pliance and InternalC ontrolo verfinancialreporting. Instancesofnoncom pliance m aterialto the financialstatem entsofthe CaldwellParish Sherif are reported in the IndependentA uditor's R eporton C om pliance and InternalC ontrolo ver FinancialR eporting. B. FIN D IN G S -FIN A N CIA L STA TEM EN TS A UD IT 99-1 N eed to A m end Budgets Finding:Budgetswere notam ended as required by state law. Louisiana Revised Statute (I.RS) 39:1310(A)provides,in part,that"thechiefexecutive oradm inistrative officershalladvisethe governing authority orindependently elected officialin writing when:..(2)totalactualexpenditures and otherusesplusprojected expendituresand otherusesfortherelnaindcroftheyear,withinafund, are exceeding the totalbudgeted expendituresand other usesby five percentorm ore".further,lr S 39:1309 requiresthat"w hen an independently elected parish officialhasreceived notification pursuant to > R.S.39:1310(A),orwhen there hasbeen a change in operationsupon which the original adopted budgetw asdeveloped,the independently elected officialshalladopta budgetam endm entand publish such amendmentin theofficialjournalasdescribed by > R.S.39:1306(B)". Because budgets w ere not properly m onitored by the sheriff's finance officer,actualexpenditures in the D etention Center and Corrections Center specialrevenue funds exceeded budgeted am ounts by $514,000 or 15%. The sherif wasnotinform ed ofthe unfavorable variance and,consequently, budgetsw ere notam ended as required. I/ecm nm endation:the sherif should take w hateveraction is necessary to ensure thatbudgetsarc properly m onitored and thatam endm entsare prepared forhisreview and approvalasrequired by law. (Continued) 34-

37 CALD W EI3.PARISH SH ERIFF C olum bia,louisiana Scheduleofl:indingsand Questioned Costs Forthe Y earended June Schedule Questionable ContractActivity Finding:The sherif 'soffice entered into an agreem entforinm ate psychologicalservicesw hich w as notilthe bestinterestofthe office and the psychologicalservicescolnpany did notcolnply w ith the term s of the agreem ent. O n January 16,1997,the sherif 'sofi ce entered into a M entalllealth A dm inistratora greem entw ith "New Sanction"(represented by M arvin G."Buddy"Carter). The agreelnentwasto expirc on January 16,2003. The agreem entprovided thatan agentof N ew Sanction w ould provide a m ininm m of10 hoursperweek ofdirectinmateserviceseach to theparish jail,caldwellcorrectionscenter, and C aldw elld etenlion Centerfora totalof30 hoursperw eek. The agreem entalso provided that New Sanction would be compensated atthe rate of$30 perhour. Based on 30 hoursperweek and $30 perhour,new Sanction would receive a m ininm m of$900 perweek or$46,800 peryear. The follow ing concernsw ere noted 1. Tile agreem entprovided thatitcould be terlninated by eitherparty aftergiving 30 daysw rillen notice.1tow ever,if both partiesdid nolagree to the term ination,the agreem entw ould rem ain in effect.a ccordingly,the sherif could notterm inate the agreem entunless N ew Sanction agreed. 2. U nder com pensation,the sherif 's office w ould reim burse N ew Sanction for "otherexpenses" incidentalto servicesperform ed in connection w ith the agreem entifthe expensesw ere approved in advance by N ew Sanction orthe sherif 'soffice.a ccordingly,n ew Sanction had the authority to approve its ow n expenses w ith no discussion,approvalor even aw areness by the sherif 's office. 3. A review of transactionsfor tile yearended June 30,1999,disclosed the follow ing paym entsto N ew Sanction for inm ate psychologicalservices: Sherif'sGeneralFund (parish jail) CaldwellCorrectionsCenter C aldw elld etention Center Total $47, , ,400.00, Contactw asm ade w ith severalsherif 's of ices in northeastlouisiana w hich operate detention centers. M ostuse state facilitiesatno charge. Oneparish paid $480 perquarteror$1,920 per yearfor psychologicalservices,w hich w asthe m ostof any of office contacted. Thatparish had approxim ately 42t3 inm ates as com pared to 4913 forc aldw ellparish. 35