ST.JO H N T H E B A PT IST PA R ISH SH ER IFF'

Transcription

1 f r r, ST.JO H N T H E B A PT IST PA R ISH SH ER IFF' L aplace,l ouisiana FinancialR eport Y ear E nded June 30,2000

2 TA BLE O F CON TEN TS Page IN D EPEN D EN T A U I)ITO RS'REPO RT I-2 G EN ERA L I'U RPO SE FIN AN CIA l,sta TEM EN TS (COM BINED STATEM ENTS -OVERVIEW ) Com bined balance sheet-allfund typesand account groups Com bined statem entof revenues,expenditures,and changesin fire d balance -A llg overnm ental Fund Types Statem entof revenues,expenditures,and changesin fund balance -G ovcrmnentalfund Types-G eneralfund budget(gaap hasis)and actual N otes to financialstatem ents SU PP1.EM EN TA I,IN FO RM ATION G EN ERA L FUN I) Com parative balance sheet Statementofexpenditurescompared to budget(gaap basis) IN TERN A L CO N T RO l.a N D CO M PLIAN C E Reporton Com pliance and on InternalControlO ver FinancialReporting Based on an A uditof FinancialStatenm ntsperform ed in A ccordance W ith G overnm enta nditink Standards Reporton Com pliance w ith Requirem ents Applicable to EachM ajorprogram and InternalControl O vercom pliance in A ccordance w ith O M B CircularA -133 Schedule of Expendituresof FederalA w ards Schedule of Findings,Questioned Costs,and M anagem ent'scorrec!ive A ction Plan Sum m ary of PriorA uditfindings

3 C Bulton Koldor,CPA R,,sselF Champagno,CPA VK:IOFR Slaven.CPA C~,r,sRain y.cpa C(~nrad 0 Chapm an.cpa P 1 roy Cou~ile.CPA K O LD ER,C HA M PA G N E,S LA V EN & RA IN EY,LLC CERTIFIED PUE3LIC ACCO UNTANTS P.O.Box E.Bridge St. Breaux Bridge,LA W EB SITE VVVW V KCSRCPAS COM Allen J LaBry. CPA Penny Ar,Qele S~uggims CPA M aryt ThibOdeaux, CPA GDrBkIA Thibodeaux,3~,CPA K(,Ily Id D~ I,CPA K(,n~,tl~J RaChalCPA Lir.a G Spa&n.CPA Phone (337) Fax (337) N I)EPEN D EN T A U D ITO RS'REPO RT AMERICAN INSTITUTE OF CERTIF IED PUBLIC ACCOUNTANTS SOCIEIY Or LOUISIANA CERTIFIED PUBLIC ACCOUNIANlS The ltonorable W ayne Jones St.John the BaptistParish Sherif LaPlace.Louisiana W e have audited tile acconrp anying generalpurpose financialstatem ents of tile St.Jots tile Baptist Parish Sherif, as of and forthe yearended June 30,2000,as listed in the table of contents. These general purpose financialstatem entsare the responsibility of the St.John the BaptistParish Sherif.O urresponsibility isto expressan opinion on these generalpurpose financialstatem entsbased on ouraudit. W e conducted ourauditin accordance w ith generally accepted auditing standards and tile standards applicable 1o financialauditscontained in G overnm enta uditing Standards,issued by the Com ptrollergeneral of the U nited States.Those standardsrequire thatw e plan and perform tile auditto obtain reasonable assurance aboutw hetherthe generalpurpose financialstatem entsare free of m aterialm isstatem ent. A n auditincludes exam ining,on a testbasis,evidence supporting the am ountsand disclosures in the generalpurpose finaucial slatem enls.a n auditalso includesassessing the accounting principlesused and significantestim atesm ade by m anagem ent,asw ellasevaluating the overallgeneralpurpose financialstatem entpresentation.w e believe that ourauditprovidesa reasonable basisforouropinion. In ouropiui,3n,the generalpurpose financialstatem entsreferred to above presentfairly,in allm aterial respects,the financialposition of the St.John lhe BaptistParish Sheriff,asof June 30,2000,and the resultsof itsoperationsforthe yearthen ended,in conform ity w ith generally accepted accounting principles. In accordance w ith _ G overnm enta uditing Standards,w e have also issued a report dated A ugnst18,2000 on ourconsideration of the St.Jolm the BaptistParish Sherif'sinternalcontroloverfinancialreporting and onr testsof itscom pliance w ith certain provisionsof law s,regulations,contracts,and giants. Thaireportisan integralpartof an auditperform ed in accordance w ith G overnm enta uditing Standardsand should be read in conjunction withthisreportinconsidering theresultsof ouraudit. O urauditw as perform ed for the purpose of form ing an opinion on tile generalpurpose financial statementstaken asawhole.thesupplementalinformation(pp.20-32),including thescheduleofexpenditares of federalaw ardsasrequired by U.S.O fi ce of M anagem entand BudgetCircularA -133,Auditsof States.Loca G overnm enls,and N on-profito rganizations,ispresented forpurp oses of additionalanalysisand isnota required partof the generalpurpose financialstatem ents ofthe St.John the BaptistParish Sheriff. Such inforn m tion has been subjected to lh,~auditing proceduresapplied intheauditof thegeneralpurposefinancialstatementsand, I.F.)~,~.L^ 7050~ I'hone[~37) ]a~() Phone(317]~ F~ (337)3~228(,7 1~3E,,IW.dail Idlrksvile. l.a 713M Phone(318) FaxU lg)253-g David Drive.Suil~105 Mo,g..Cily.1.A Phone(SOd) (} F~X(~04) )~W ('otto.st,= l ViIlepLatle.LA 705g~ Phone(337) Fax(337) C~,e,I,.,I^ ~ 55 Phoncn I:a~f33716~9 45bg Abt,e,illc.IA 70M I pir,nee37)~ F~x( o4(,

4 in ouropinion,is fairly stated,ilallm aterialrespects,in relation to tile generalpurpose financialstatem ents taken as a w hole. The tinancialinform ation fortile preceding yearw hich isincluded forcom parative purposeswastaken from the financialrcportforthatyearilw hich w e expressed an unqualified opinion on tile financialstatem ents of the St.John lhe BaptistParish Sheriff. K oldel; C ham p agne,slaven & R ainey,ll C Certified Public A ccountants Lafayette,Louisiana A ugust18,2(100

5 G EN ERA L PU R PO SE FIN A N CIA L STA TEM EN TS (COM BINED STATEM ENTS -OVERVIEW )

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8 S'I'.JOIIN TIlE IIAI'TIST PA RISllSItERIFF LaPlace,1,ouisimm Com bincd Statementof Revenues,Expenditures,and Changesin Fund Balance A llgovernm entalfund Types YearEnded June General Debt Service Totals (M emorandum Only) Revenues: ]'axes Inlergovernm entzl Fees,charges,and cotam issionsforservices Interestinc~me M iscellan eous Totaltev~:nues $ 4,935,103 1,506,649 2,968, , ,284 10,212,543 $ 2,764 2,764 $ 4,935,103 $ 4,861,434 1,506,649 1,508,886 2,968,234 2,982, , , , ,602 0,215,307 ~889,981 Expenditures: Current- Public safety: Personalservicesand related benefits O perating services Ope rationsand nlaintenan ce ]ravel Capitaloutlay DebtService: Principal Interestand fiscalcharges Totalexpe nditures 6,831,555 1,327,131 1,567,515 1, , , , ,823 6,831,555 1,327,131 1,567,515 1, , , ,823 0,550,263 6,591,917 1,022,529 1,388, , , ,477 9,838,062 Excx:ss(deficiency)ofrevenuesoverexpenditures 34,103 (369,059) (334,956) 51,919 Othcrfinancing sources(uses): Sale offixed assets Operating trmtsfcrsin O perating Irartsfcrsout Totalotherfinan cing sources(uses) 7, ,715 (371,715) (354,065) 371,715 17, ,715 (371,715) 7,650 19, ,407 (376,407) 9,800 Excz:ss(deficiency)ofrevenuesandothersource sover expe nditulesandotheruses (319,962) 2,656 (317,306) 71,719 Fund balance,ix:ginning 3,550, ,080 3,877,843 Fund balance,ending $ 3,230,801 $329,736 $ 3,560,537 $ 3,877,843 The ace om pan ying notesare alintegralpartof Ihisslatcm enḷ

9 ST.JOIIN qiie ItAPTIST PARISIISIIEI{IFF 1.ol'lace.1,ouisiatla StatementofRevenues,F~xpcnditures,and Changesin Fund Balance Govern mentalfund Types-GeneralFund Budget(GAAI'Basis)andActual YealEnded June 30,2000 Budgct Variance- Favorable (Unfavorable) Revenues: Ad valolem taxes Intergovem m entalrevejlues- Federalgrants State grants Staterevenuesharin8(net) State supplem entalpay Video poker Fees,charges.~tnd com nlissionsforservices- Civiland ~:rim inalfees Court altendance Transporting priso~ers Feedin~ and keeping prisoners }:~nlploylnentprogra/ns Interestinconlc M iscellaneous Totallevenues $4,930,000 $ 4,935,103 $ 5, , , , ,000 16,250 13,000 1,827, , , ,400 0,131, ,890 16,550 12, , , , , (150) ,212,543 80,893 Expenditures: Current- Public safely: Personalservicesand related benefits Operatilg services Operation andn/ailtenance Traveland othercharges Capitaloutlay Totalcxpevtditures 6,846,500 1,295,000 1,592,000 19, ,000 0,158,000 6,831,555 1,327,131 1,567, ,943 0,178,440 Ex,zess(deficiency)ofrevenuesoverexpenditures (26,350) 34,103 60,453 Otherfinancin~sources(uses): Sale of fixed assels O perating transfersout Tolalothcrfinancing uses 17,650 (371,823) 17,650 (371,715) (354,065) 08 Fund balance,bet!inning Fund balance,ending )~:ficiency ofrevenuesoverexpendituresand otheruses (380,523) (319,962) 60,56 3,550,763 3,550,763 $3,t70,240 $ 3,230,801 $ 60,56 "llaeace om pan)ing notesalean integralpartofthisslatement 7

10 ST.JO IIN TIlE BA PTIST PA RISH SH ERIFI: LaPlace.Louisiana N otesto FinancialStatem ents Sunm larv of SiunificantA ccounfinu Policies A sprovided by A rticle V,Section 27 of the Louisiana Constitution of 1974,the Sherif servesa fouryearterm asthe chief executive officerof the law enforcem entdistrictand ex-oficio tax collector oftheparish.thesheriffadministerstheparish jailsystem andexercisesdutiesrequired by theparish courtsyslem,such asproviding bailiffs,executing ordersof the court,serving subpoenas,etcetera. A sthe chief law enforcem entofficerof the parish,the Sherif is responsible forenforcing state and locallaw s,ordinances,etcetera,w ithin the territorialboundariesof the parish.the Sherif provides protection to the residents oftbe parish through on-site patrols,investigations,etcetera,and sefwesthe residentsof the parish through the establishm entof neighborhood w atcb program s,anti-drug abuse proglam s,el cetera. In addition, the Sheriff,w hen requested, provides assislance to other law enforcem entagenciesw ithin the parish. A s the ex-ofi cio tax collector of the parish,the Sherif is responsible for collecting and dis ributing ad valorem property taxes,parish occupational licenses, state revenue sharing fim ds, sportsm en'slicenses,and fines,costs,and bond forfeituresim posed by the districtcourt. Theaccounting and reporting policiesof the St.Jobn the BaptistParish Sberif (Sherif0 confonn to generally accepted accounting principles as applicable to governm ents. Such accounting and reporting ploccduresalso conform to the requirem entsof the industry auditguide,a uditsof State and LocalG ovenm ~entalu nits. Tim follow ing isa sum m ary of certain significantaccounting policies A. _l!i_na1!_cialreporting Entity Forfinancialreporting purposes,tile Sherif includes allfunds,accountgronps, activities,etcetera,thatare controlled by the Sherif asan independently elected parish official.a san independently elected parish official,the Sherif issolely responsible for the operationsof hisofice,w hich include the hiring and retention of em ployees,authority overbudgeting,responsibility fordeficits,and the receiptand disbursem entof funds. O therthan certain operating expendituresof the Sherif sofi ce thatarepaid orprovided by tbe parish councilasrequired by Louisiana law,the Sheriff isfinancially independent. A ccordingly,tile Sheriff isa separate govern m entalreporting entity.certain unitsof local governm ent,overw hich the Sherif exercises no oversightresponsibility,sucb asthe parish council,parish schoolboard,and otherindependently elected parish officialsare excluded from the accom panying financialstatem ents. These unitsof governm entare considered separate reporting entitiesand issue financialstatem entsseparate from those of the parish Sberiff. B. Fund A ccounting The accountsof the Sheriff are organized on tile basisof fundsand acconntgroups, each of w hich isconsidered a separate accounting entity.the operationsofeaeb fund are accounted for w ith a separate setof self-balancing accounts thatcom prises its assets,

11 ST.JO IIN q'h E BA PTIST PA RISH SH ERIFF Lal'lace,Lou isiana Notesto FinancialStatem ents(cmltinued) liabilities,fund equity,revenues,and expenditures. Revenuesare accounted forin these iudividualfundsbased upon the purpose forw hich they are to be spentand the m eansby w hich spending activitiesare controlled. The fundspresented in the financialstatem ents arc described asfollow s: G eneralfund The GeneralFund,as provided by Louisiana Revised Statute 33:1422, is the principalfund of the Sherif s office and accountsforthe operationsof the Sheriff'soffice. The Sheriffs prim ary source of revenue is maad valorem lax levied by tbe law enforcem ent district. O thersourcesof revenue include state revenue sharing, state supplem entalpay fordeputies,civiland crim inalfees,and fees forcourtattendance and m aintenance of prisoners.g eneraloperating expendituresare paid from thisfim d. D ebtservice Fund Thisfund isused to accountforthe paym entof generallong-term debt, principal, interestand n'elated costsof the Certificate of Indebtedness, Series A gency Funds The individualagency fundsand theirpurposes are as follows C ivilfund -To accountforfundsheld in connection w ith civilsuits, sherif ssales aud garnislnnentsand paym entof these collectionsto the Sherif'sG eneralfund and other recipientsin accordance w ith applicable law s. Prison hunate Fund -To accountforthe depositsm ade by, and for,inm atesto their individualaccounts and the appropriate disbursem entsto these inm ates.

12 ST.JO IIN TIlE BA PTIST PA R1SIISIIERIFI LaPlace,Louisiana Notesto FinancialStatements(Continued) Bond Fund -To accountfortile collection of bonds,fines,and costsand paym ent of these collectionsto the sheriffsg eneralfund and otherrecipientsin accordance w ith applicable law s. Com m unity RelationsFund -To accountforprivate donationsused forscholarships and otheractivities of the high schoolstudents in the com m unity thatparticipate in the Parish A rea StudentsSystem atically Elim inating D rugsprogram. ]nteragency G overnm entfund - To accountfor iuteragency grantreceipts and disbursem ents. C. G eneralfixed A ssetsand Lone-Term O blieations Fixed assetsused in governm entalfund type operations(generalfixed assets)are accounted forin the generalfixed assetsaccountgroup,ratherthan in the G eneralfund. G eneralfixed assetsprovided by the parish councilare notrecorded w ithin the general fixed assetsaccountgroup. N o depreciation hasbeen provided on generalfixed assets. A llpurchased fixed assetsare stated athistoricalcostorestim ated historicalcost if actualhistoricalcostisnotavailable. Donated fixed assetsare stated attheirestim ated fairm arketvalue on the date donated.infrastructure assetsare notincluded in fixed assets. Interestcosts are notcapitalized. Estim ated am ountsare im m aterialin relation to total fixed assets. Long-term obligations expected to be financed from governm entalfunds arc accounted forin the generallong-term obligationsaccountgroup,notiu the G eneralfund. The two account groups are not funds. They are concerned only w ith the m easurem entof financialposition and do notinvolve m easurem entof resultsof operations. D. Basisof A ccounting Basisof accounting refersto w hen revenuesand expendituresare recognized in the accountsand reported in the financialstatem ents.basisof accounting relatesto the lim ing of the m easurem entsm ade,regardlessof the m easurem entfocusapplied. The aecornpanying financialstatem entshave been prepared on the m odified accrualbasisof accotm ting,except for file A gency Funds which are prepared on the cash basis of accounting,w hich approxim atesthe m odified accrualbasisof accounting. The G eneral Fnnd usesthe follow ing practicesin recording revenuesand expenditures: 10

13 ST.JO HN TH E BA PTIST PA RISH SIJERIFF 1,aPlaee,Louisiana Notesto FinancialStatem ents(continued) Revennes A d valorem taxesand the related state revenue sharing are recorded in the year taxesare due and payable.a d valorem taxesare assessed on a calendar)'earbasis,becom e clue on N ovem ber15 of each year,and becom e delinquenton D ecem ber31.the taxesare generally collected in D ecem ber,january,and February of the fiscalyear. hltergovernm entalrevenues and fees,chargesand com m issions forservicesare recorded w hen the Sheriff isentitled to the funds.a lloth errevenuesare recorded w hen received. F~xpenditures Expenditures are generally recognized under the m odified accrual basis of accounting w hen the related fund liability is incurred,exceptthatprincipaland intereston generallong-term obligationsare recognized w hen due. Purchasesof variousoperating suppliesare regarded asexpendituresatthe tim e purchased. O therfinancing Sources G eneralfixed assets acquired through capitallease agreem entsare recognized as otherfinancing sourcesand capitaloutlay expendituresatthe tim e of acquisition. A lso, proceedsfrom long-term loansare recognized asotherfinancing sourcesw hen received. E. ~u_dy~_e3 and Bud~etaw Accountit~, The Sherif follow sthese proceduresin establishing the budgetary data reflected in the financialstatem ents: The chief adm inistrative deputy preparesa proposed budgetand subm itsit to the Sheriff for the fiscalyear,lo later th an fifteen days prior to the beginning of each fiscalyear. A sum m ary of the proposed budgetispublished and the pnblic isnotified thatthe proposed budgetisavailable forpublic inspection.atthe sam e tim e, a public hearing iscalled. A public bearing is held on the proposed budgetat leastten days after publication of th e callfora hearing. A fterthe holding of the public hearing and com pletion of allaction necessary to finalize and im plem entthe budget,the budgetislegally adopted priorto the com m encem entof the fiscalyearforw hich the budgetisbeing adopted A llbudgetary appropriationslapse atthe end of each fiscalyear

14 ST.JO H N TH E BA PTIST PA RISH SH ERIFF LaPlace,Louisiana Notesto FinancialStatements(Contiuued) The budget is adopted on a basis consistent w ith generally accepted accounting principles (GAAP). Budgeted am ounts included in the accom panying financialstatem ents are asoriginally adopled orasfinally am ended by the Sberif. Such am endm entsw ere notm aterialin relation to the originalappropriations. F. lntcrest-bearin~ D coosits Interest-bearing depositsare stated atcost,w hich approxim atesm arket. G. Investm ents U nderstate law,the Sheriff m ay investin U nited Statesbonds,treasury notes,or treasury bills. These are classified asinvestm ents if theiroriginalm aturitiesexceed 90 days;how ever,if the originalm aturitiesare 90 daysorless,they are classified ascash equivalents. Investm entsare stated atcost. The Sherif had no investm ents,asdefined herein,atjune 30,2000. It. _I!re~ aid lten~ Paym entsm ade to vendorsforservices thatw illbenefitperiodsbeyond June 30, 2000 arc recorded asprepaid item s. The only prepaid item thatexisted atjune 30,2000 w asprepaid insurance. l. l _!tv_=c n t _ o~ The inventory isstated atcost,w bicb isdeterm ined by the first-in,first-outm etbod J. Interfund Receivables/Payables D uring the course of operations,num eroustransactionsoccurbetw een individual fimdsforgoodsprovided orservicesrendered.these interfund receivablesand payables ate classified as"d ue From O therfunds"and "D ue to O tberfunds"on the balance sbeet. K. V acation and Sick Leave Em ployeesof the Sherif soffice earn from 6 to 21daysof vacation leave each year and from 6 to 20 daysof sick leave each year.v acation and sick leave in excessof 21and 20 days,respectively,is forfeited on June 30 of each year. V acation leave up to 21days ispaid upon term ination,and sick leave earn ed by em ployeesaccum ulatesasnoted above, butdoesnotvest,and isforfeited upon term ination orretirem ent.

15 ST.JO HN TIIE BA PTIST PA RIStt SH ERIFF LaPlace,Louisiana Notesto FinancialStatements(Continned) AtJune 30,2000,the Sheriffhasaccum ulated and vested $267,401 in vacation leave privilegesrequired to be accrued in accordance w ith G A SB Codification Section (i;60. Thisam ounthasbeen recorded asa generallong-term obligation since no portion of the leave privilegesarc expected to be paid from currentresources. L. _l!iu_!td Eq uity Reserved fund balances representporfions of fund equity notappropriable for expenditures(reserved forprepaid insurance,inventory and debtservice). M. Encum brances Encum brance accounting, under w hich purchase orders, contracts, and other com m itm entsforthe expenditure of m onies are reeorded in orderto reserve thatportion of the applicable appropriation,isnotem ployed by the Sherif asan extension of form al budgetary integration in the funds. N. _(. 2o_r~)arative Data O. TotalColum nson Com bined Statem ents-o verv iew Totalcolum nson the Com bined Statem ents-overview are captioned M em orandum O nly to indicate thatthey are presented only to facilitate financialanalysis.data in these colum nsdo notpresentfinancialposition,resultsof operations, orchanges in financial position in conform ity w ith generally accepted accountiug principles. N eitherissuch data com parable to a consolidation, lnterfund elim inations have not been m ade in the aggregation of thisdata. (2) C ash and ln'tcrest-bearin~ D er)osils 3

16 ST.JO H N TH E BA PTIST PA RISH SH ERIFF LaPlace,Lou isiana Notesto FinancialStatements(Continued ) These depositsare stated atcost,w hich approxim atesm arket. U nderstate law,these deposits, (ortheresulting bankbalances)mustbesecured by federaldepositinsuranceo1"thepledgeofsecurities ow ned by the fiscalagentbank. The m arketvalue of the pledged securitiesplusthe federaldeposit insurance m ustatalltim esequaltile am ounton depositw ith the fiscalagentbank.these securitiesarc held in the nam e of the pledging fiscalagentbank in a holding orcustodialbank thatis m utually acceptableto both parties.depositbalances(bankbalances)atjune 30,2000,.aresecured asfollows: Bank balances Federaldepositinsurance Pled ged securities(category 3) Totalsem lred deposits $5,966,956 $ 281,780 5,685,176 $5,966,956 Pledged securitiesin Category 3 includesuninsured orunregistered investm entsforwhich the securitiesare held by the brokerordealer,orby itstrustdepartm entoragent~butnotin the Sheriff's name. Even though the pledged securitiesare considered uneollateralized (Category 3)Louisiana Revised Statute 39:1229 im posesa statutory requirem enton the custodialbank to advertise and sellthe pled ged securitiesw ithin 10 daysof being notified by the Sherif thatthe fiscalagenthasfailed to pay deposited fundsupon dem and. (3) Ad Valorem Taxes The Sheriff isthe ex-officio tax collectorof the parish and isresponsible forthe collection and distribution ofad valorem property taxes.a d valorem taxesattach asan enforceable lien on property asof January 1,of each year.taxesare levied by tile parish governm entin June and are actually billed to the taxpayersby the Sheriff in O ctober. Billed taxesare due by D ecem ber31,becom ing delinquent on January Iof the follow ing year. The taxesare based on assessed valuesdeterm ined by the Tax A ssessolof St.John the BaptistParish and are collected by the Sherif. The taxesare rem itted to tile appropriate taxing bodiesnetof deductionsforassessor'scom pensation and pension fund contributions. A d valorem taxesare budgeted and recorded in the yearlevied and billed. Forthe yearended June 30,2000,law enforcem enttaxesapplicable to the SheriffsGeneralFund,w ere levied atthe rate of m illson property w ith assessed valuationstotaling $153,360,732. Totallaw enforcem enttaxes levied during 2000 were $5,085,448. Taxesreceivable in the GeneralFund atjune 30,2000,were $38,987 and are included in due from othergovenunentalunits and others. 14

17 ST.JO HN TIlE BAPTIST PA RISH SH ERIFF LaPlace,Louisiana Notesto FinancialStatements(Continued) (4) Due F entalu nitsand A m ountsdue fronaothergovern m entalunitsand othersatjune 30,2000,consistof the follow ing: G eneralfund Councilon A ging M aintenance of prisoners Reim bursem enlforsalaries Com m issionson video poker State supplem entalpay Courtattendance,civilfees,etc. A d wdorem laxesand com m issions Federaland State grants Parish C,ouncilreim bursem ent $ 19, ,207 62,330 21,640 43,196 15,995 66,708 74,425 14, ,887 (5) _C lm2!g _ ~ in GeneralFixed A ssets A sum m ary of changesin generalfixed assetsisasfollow s Imnd and A utos Equipm ent 13uilding _ Total Balance,June 30,1999 A dditions Reductions B alance,june 30,2000 $1,880,722 $1,426, ,943 (192,609) $1,880,722 $1,684,89Q $4.126,786 $7,434, ,943 _ ~ 192,609) ~_4~126~86 $7,692,398 (6)!'en~ _pla_,_~:~

18 ST.JO HN TItE BA PTIST PA RISH SH ERIFF LaPlace,Louisiana Notesto FinancialStatements(Continued) Funding Policy: Plan m em bersare required to contribute 9.7% of theirannualcovered salary and tile St.John lhe I~apfistParish Sherif isrequired to contribute atan actuarially determ ined rate.tbe ra~e w as6% froru July 1,1999 through D ecem ber3 I,1999 and 5% from Jam lary 1,2000 through June 30, 2000 of annualcovered payroll. The contribution requirem entsof plan m em bersand the St.John he BaptistParish Sheriffare established and m ay be am ended by the Sheriffs'Pension and Relief Fund.The St.John the BaptistParish Sherifl~s contributionsto the Retirem entsystem forlhe yearsended June 30, 2000,1999 and 1998 were $312,848,$300,891and $295,139 respectively. (7) _Cha~ sj_u A~ y Fund Balances A smnm ary of changes in agency fund balances due to taxing bodies and others and due to prisonersfollow s: Tax Prison Com m unity Civil Collector Inm ate Bond Relations Fund Fund Fund Fund Fund lnteragency G overnnleul Fund Balances,Jane 30,1999 $ 67,299 $ 328,066 $ 66,869 $ 1,355,123 $ 1,035 A dditions 1,358,110 22,259, ,072 1,890,345 3,448 Rcductions _(J~323,570) (22,147~236) _~ 92,741) (1,541,699) (!,_32.8) $ 3,129 (326) Balances,Jane 30,2000,~_ ~ 4_0~813 ~ _~ $1,703,769_ J;~ 155 $ 2,803 (8) Chro m esin G enerallone-term O bliuations The follow ing isa sum m ary of the long-term obligationstransactionsduring the year: Long-term obligationspayable at June 30,1999 A dditions D eductions Bonds _PayabLe $2,165, ,09_0) Com pensated A bsences $ 263, ,729 (275,681) Long-lcrm obligationspayable at June ~J.,895,000 ~;267,401

19 ST.JO tln TIlE BA PTIST PA RISH SI1ERIFF I,aPlace,Louisiana Notesto FinancialStatements(Continued) 1,ong-tenn debtatjune 30,2000 iscom prised of the follow ing $2,915, Certificate of Indebtednessdue in annual installm entsof $240,000 to $345,000;interestratesof 4.55 percentto 5.15 percent; fullm aturity atseptem ber,2005 secured by ad valorem tax revenue. $1,895,000 The annualrequirem ents to am ortize alldebtoutstanding atjune 30,2000,including interest paym entsof $300,699 are asfollow s: Y earending June : , $ 368, , , , , ,884 $2,195,699 (9) l~ ationand Claims A tjune 30,2000,the Sherif is involved in severallaw suits claim ing dam ages. Insurance coverage should be adequate to coverany m onetary dam ageson m ostlaw suits.therefore,no liability hasbeen accrued atjune 30,2000. (10) _Lea~.O.!~ _a_lion_s Tbe Sheriff iscurrently entered into three operating lease agreem ents. In January of 2000,the Sheriff entered into an operating lease agreem entforthe lease of office space Io house the detectives. Thislease isfora term of 5 yearsata m onthly paym entof approxim ately $674.In June of 1998,the She~if entcred inlo an operating lease agreem entforthe lease of office space.thislease isforan initial

20 ST.JO IIN TH E BA PTIST PA RISItSH ERIFF LaPlace,Louisiana Notesto FinancialStatem ents(continued) term of thirlcen m onthsata m onthly paym entof $1,500.There are two one-yearrenewaloptions.in July 1999,them onthly paym entsincreased to $1,650 w ith tile firstrenewaloption.atjune 30,2000, there w asone one-yearrenew aloption rem aining at$1,800 perm onth."file m inim um lease paym ents arc asfollow s: YearEnding _. D tt_ne_3_ $ 29,688 8,088 8,088 8,088 $ 53,952 (l1) Self-lnsnrancePlans A. ltealth (;are Liability In July, 1995,tile Sherif established a self-insurance health plan,w hich is adm inistered by Consolidated H ealth Plans,Inc.,to accountforand finance itsuninsured risk of loss.u nderthisplan, the Lam arlife Insurance Co.agreed to reim burse the Sherif forspecific incurred claim srelated to any one covered em ployee ordependentw hich exceedsfile retention by the Sherif w hich is$30,000.lam ar Life Insurance Co.hasagreed to reim burse the Sherif foraggregate incurred claim sduring the period of insurance, less any am ounts paid w ith respect to the specific incurred claim s, exceeding approxim ately $1,000,000. Changesin tile claim sliability am ountsare asfollow s Balance at Beginning of FiscalY ear Claim sand Changesin Estim ates Paym ents and Claim s Balance at Fiscal Y ear-end G roup hospitalization ,600 81, ,362 1,159, ,448 1,182,129 81,514 58,905 Claimspayable forgroup hospitaliz~ation of$58,905 atjune 30,2000 wasdeterm ined asfollows:

21 ST.JO H N TIlE BA PTIST PA RISH SH ERIFF LaPlace,Louisiana Notesto FinancialStatements(Continued) Claim sincurred priorto June 30,2000 and paid asof A ugust10, Claim sincurred priorto June 30,2000 and unpaid ata ugust10, ]!:,stim ated reinsurance receivable $28,119 32,540 (1,754) 4. Provision forclaim sincurred butnot reported Totalclaim spayable $58,905 The provision forclaim s incurred butnotreported of $0 wascalculated utilizing historicalinformation. B.Auto Liability and ProfessionalLiability Eflbctive N ovem ber1,1997,the Sheriff established a self-insurance plan,w hich isadm inistered by G allagherbassetservices,to accountforand finance itsuninsured risk of loss.underthisplan,the Sheliffhasa claim sm ade policy with CoregisInsurance Com pany.the Sheriffisliable forclaim sup to $25,000 percovered employee ordependent.the aggregate m aximum thatthe Sheriffisliable for is$190,000. The am ountof liability recorded atjune 30,2000 is$164,110,which is included in estim ated claim spayable on the balance sheet. (12) Cont~genc3~ AtJune30,1997,theSheriff'sofficewasthesubjectofan internalinvestigationsurrounding the possibility of m isappropriation of funds. The investigation is stillpending atjune 30,2000. The outco m e atthistim e isuncertain and therefore,no liability has been recorded on the financialstatem ents.

22 SU PPLEM EN TA 1,IN FO RM A TION 20

23 G I~N [~RA L FU N D To aceoun[ for resources accounled forin anolherfund traditionally associated w ilh governm ents which arc not required lo be

24 ST.JO HN TH E BAPTIST PA RISH SH ERIFF LaPlace,Louisiana G eneralfund Com parative Balance Sheet June 30,2000 and A SSETS Cash Interest-bearin~.deposits Prepaid insurance D ue from governm entalunitsand others Inventory $ 92,319 3,159~338 80:, ~887 5,683 $ 110,585 3,442,490 70, ,657 3,885 Totalassets $ 3,836~544 $4,045,92 LIA BILITIES AN D FU N D BA I.AN CE l.iabilities: A ccountspayable Eslim ated claim spayable O theraccrued liabilities D ue to olhers Tolalliabilities 74, , ,962 28, , ,158 Fund balance: Reserved fi~rprepaid insurance Reserv ed fi~rinventory U nreserved,undesignated Totalftm d balance 80,317 5,683 3,144,801 3,230,801 70,304 3,885 3,476,574 3,550,763 Totalliabilitiesand fund balance $ 3,836,544 $4,045,921

25 ST JOIIN TIIE I~A PTIST PAR1SIISHERIFF LaPlace,Louisiana GeneralFund StalementofExpe nditurescomparedio Budget(GAAP Basis) YearEnded June 30,2000 W ith ComparativeActualAm ountsforyearended June 30,1999 Budget Actu~ Variance - Pavotabt~ (Unfavorable) 1999 Actual Current: Publicsafeb - Personalservicersandrelated benefits: Sherif salary Deputies~ larics Oth ersalaries Pension lind payrolltaxes Sherifllse~:penseallowance Totalperso nalse~'iee and related benefits 77,000 6,270,000 30, ,800 7,700 6,846,500 $ 77,000 6,283,787 27, ,283 7,700 6,831,555 $ 65,000 (13,787) 6,077,677 2,215 26,297 26, ,443 6,500 4,945 6, Operating services: IIospitalizztion insurance Auto insulance Otherliability insurance Totaloperating services 925, ,000 70,000,295,000 59,736 25,300 (117,167) (32331) 690, ,347 76,205 1,022,529 Operationsand m aintenance: Auto fueland oil Auto m aintaoance Deputy uniform s,supplies,ere O ffice suppliesarid expenses Computerm aintenance& software Telephone and utililie!; Prisonerfeedmg and m aintenance Oth erprofessionalfee:~ Crim inalinvestigation expense ~,eases Com m unity service Other Totalop,:rationsand m aintenance 200, , , ,000 I0, , ,000 80,000 48,000 39,000 17,000 5,000 34,942,582,000 1,567,515 61,258,388,322 Travelandoth ercharges 9,500, Capitaloutlay: Autos Radio De puty equipmerat O ffice equipment Computer Totalcapitalonllay 300,000 75,000 5,000 35, ,812 98,977 4,955 30, ,8]2) $10,158,000 $10,178,440 $ (20,440) $9,463,585

26 IN TERN A L CON TRO L AN D CO M PLIAN CE 24

27 C lklrlon KoIclor,CPA RussolF Champa0~e CPA VlO~ R Slaven.CPA Chris R~inoy.CPA C~ ad 0 Chapm ar~.cpa P 1 (oy Cou~ilIe, CPA K O LD ER,C HA M PA G N E,SLAV EN & RA IN EY,t.LC CERTIFIED PUBLIC ACCOUNTANTS P.O.Box E.Bridge St. Breaux Bridge,LA WE8 StTE '~~~V'# KC S RC PAS COM A len J tabry,cpa Penn)'/kngele S~uggins CPA M a,y X I~ Ixx~,Bux, CPA Gerald A lhibodeaux,jr,cpa Kefy M D~ I, CPA Kenrlelh J RachaLCPA t~sa G Spa~.C~'A Phone (337) Fax(337) REPO RT ON CO M PIAAN CE AN D ON IN TERN A L CON TRO L OV ER FIN A N C IA L REPO RTIN G BA SED ON AN A U D IT O F FIN AN CIA L STA TEM EN TS PERFO R M ED IN A CCO RDAN CE W ITH G O VERN M EN T A UD ITIN G STA N DA RD S MEMBER OF AMERICAN INSTITUTE OF CERTIFIED PUBLIC A~CODNIAN'~S SOCIETY OFLOUISIANA CERTIFIED PUBLIC ACCOUNTANIS The Ilouorable W ayne Jones St.John the BaptistParish Sherif LaPlace,Louisiana W e have abdited the generalpurpose financialstatem entsof the St.John the BaptistParish Sherif as of and forthe yearended June 30,2000,and have issued ourreportthereon dated A u~,ust 18,2000. W e conducted ouraudi!in accordance w ith generally accepted auditing standardsand the standardsapplicable 1o financialauditscontained in _ G overnm enta uditing Standards,issued by the Com ptrollergeneralof the United States. Co pjplp liance A s partof obtaining reasonable assurance abobtwhetherthe St.John the BaptistParish Sherif s geberal purpose financialstatem entsare free of m aterialm isstatem ent,w e performed testsof itscom pliance w ith certain provisionsof laws,regulations,contractsand gra nts,noncom pliance w ith w hich could have a directand m aterial efecton the determination of financialstatem entam ounts,ltowever,providing an opinion on com pliance w ith thoseprovisionswasnotan objectiveofourauditand,accordingly,wedo notexpresssuch an opinion.the results of ourtestsdisclosed no instancesof noncom pliabce thatare required to be reported tra derg overbm ent A n d itin g _ S_Sta!~. ald s. InternalControlOverl:inancialRepq~ ng In planning and perform ing ouraudit,w e considered the S1.John tbe BaptistParish Sherif sinternal controloverthm ueialreporting in order1o determ ine ourauditing proceduresforthe purpose of expressibg our opiniob on the generalpurpose financialstatem entsand not1o provide assurance on the internalcontrolover financialreportibg,llow ever,w e noted a certain m atterinvolving the internalcdbtroioverfinancialreporting and itsoperalion t latw e considerto be a reportable condition.reportable conditions involve m atterscom ing to ourattention lelaling 10 significantdeficienciesin the design oroperation of the interbalcontroloverfinancial reporting thal,inourjbdgment,could adversely afectthest.jolm thebaptistparishsherifsability to record, process,sum m arize and report financialdata consistentw ith the assertionsof m anagem entin the generalpurpose finabcialstatem ents.the reportable condition Boted isdescribed ib the accom panying schedule of findibgs, questioned costs,and m anagem eel'scorrective action plan asitem 00-l. ii~r:,~tll,ldresi,ee~ ll~c.u~b,ids~.l~?0~17 Phone(337)~ Fax(~3~])3322B67 133Ea~eW.ddi) M arksvillc.la Phone(318)253-92~2 Fax(Jlg)253-g6gl 25 [234 David Drive. Suite 105 MorganCit) LA 703S0 P~,one(5c,~ I'Ax(504) SW CottonSt[~ l Vile PlaIIe,LA 70S~6 Phonen37)~6)-2792 FIX(337) W Siam ^~en.e Oberlin,tA 70~$5 phonen J7)631L4737 FSx( zoo So,[,KI,,.St,~ t Abl,~.ITI~.I^ Plume(I)7}sq~7944 I=~(3~7)S93~'>4(,

28 A m aterialw eakness isa condition in w hich the design oroperation of one orm ore of the internal controlcom ponentsdoesnotreduce to a relatively low levelthe risk thalm isstalem entsin am ountsthatwould be m aterialin relation to the generalpurpose financialstatem entsbeing audited m ay occurand notbe detected w ithin a tim ely period by em ployees in the norm al course of perform ing their assigned fim ctions.o ur consideration of the internalcontroloverfinancialreporting w ould notnecessarily disclose allm attersin the intern alcontrolthat m ight be reportable conditions and,accordingly,w ould not necessarily disclose all reportable conditionsthatare also considered to be m aterialw eaknesses. W e believe the reportable condition identified asitem 00-1in the schedule of findings,questioned costs,and m anagem ent'scorrective action plan isa m aterialw eakness. Thisreportisintended solely forthe inform ation and use of m anagem entand isnotintended to be and should notbe used by anyone otherthan these specified parties. K older,champ agne,slaven & R ainey,ll C Certified Public A ccountants Lafayette,l,ouisiaaa A ugust18,

29 C BL,rior~Kolder.CPA Rusself Chan~pagne,CPA Vtcl~ R Slaven,CPA ChrisRainey,CPA COflJa~ 0 Chal~lan,CPA P TroyCou~il~e CPA K O LD ER,C HA M PA G N E,S LA V EN & RA IN EY,LLC CERTIFIED PUBLIC ACCOUNTANTS P.O.Box E,B ridge St. Breaux Bridge,LA W EB SITE V'C,I~V KCSRCPAS COM A len J tbbfy,cpa PennyAr~geTle S~ugglns CPA Maryl Thfx~eaux,CPA Gerald A Thibodea~x,Jr, CPA Kel/M DO~ I,CPA Kenneth J RaChal,CPA Phone (337) Fax(337) REPORT ON COM PLIANCE W ITH REQUIREM ENTS A PPI.ICA BLE TO EACltM AJO R PRO G RA M AN D INTERN A L CON TRO L O V ER CO M PLIAN CE IN A CCO RDAN CE W ITH O M B CIRCULA R A -133 AMERICAN INSTITUTE OF CER'[~"IEO PUBLLC N~-COUNIANIS SOCIETY OF LOUISIANA (;ERTIFIED PUBLIC ACCOUNTANTS The ltonorablc W ayne Jones St.John the BaptistParish Sherif 1,aPlace,Louisiana Com pliance W e have audited the com pliance of the St.Johu tile BaptistParish Sheriff,w ill}the typesof com pliance reqnirementsdescribed in theu.s.office of M anag;ementand Budget(OM B)_CircularA-133 Compliance ~ lementthatare applicable to itsmajorfederalprogram fortheyearended June30,2000.St.Jobntile BaptistParish SherifPsmajorfederalprogram isidentified in thesummary ofauditor'sresultssection ofthe accom panying schedule of findings,questioned costs,and m anagem enfscorrective action plan. Com pliauce wilb therequirementsoflaws,regulations,contractsaudgrantsapplicableto itsmajorfederalprogram isthe responsibility of St.John the BaptistParish Sheriffs m anagem ent.o urresponsibility is to expressan opinion on St.John tile BaptistParish Sheriffscom pliance based on ouraudit. W e conducted ourauditof com pliance in accordance w ith generally accepted auditing standards;the standardsapplicable to fiuancialauditscontained in G overnm enta uditing Standards,issued by the Com ptroller G eneralof the U nited States;and O M B CircularA -133, _ A uditsof States,LocalG overnm ents~and N on-l)rofit O rganizalions. Those standardsand O M B C irculara -133 require thatw e plan and perform the auditto obtain reasonable assuranceaboutwhethernoncom pliance w ith the typesof com pliance rcquirem cn(sreferred 1o above thatcould have adirectand materialefecton amajorfederalprogram occurred.a lauditiucludesexamining, oia testbasis,evidence aboutst.john the BaptistParish Sheriff's com pliance w itb those requirem entsand perform ing such olherproceduresaswe considered necessary in lbe circmnslanees. W e believe thatouraudit providesa reasonable basisforouropinion. O urauditdoesnotprovide a legaldeterm ination on St.John the BaptistParish SherifFscom pliance w ith those requirem ents. In our opinion, St.Jolm the Baptist Parish Sberiff,com plied, in all m aterial respects,w ith the requirementsrefereed to abovethatare applicable1o itsmajorfederalprogram foriheyearended June30,2000. InternalControlO vercom pliance The m anagem entof St.John tile BaptistParish Sherif,isresponsible forestablishing and m aintaining efective internalcontrolovercom pliance w ith requirem entsof law s,regulations,contractsand grantsapplicable to federalprogram s. In plam dng and perform ing ouraudit,w e cousidered St.Jobu tile BaptistParish SberifPs internalcout(olovercompliancewith requirementsthatcouldhaveadirectaudmaterialefectonamajorfederal 2M RueI}~aur~.~a~d I.ra)(ue 1A 7(150S I'~,.e(3J J,(}~73232.R(,60 In [~,~Ihl,r~(St,tel IheauxBf,dE~,I.A phone(lit)] I,~( EastW uddil MJrtsviIl~.l.A 7135 phone(318) Fax(318) David l)dv~.suiteio5 M organ City,LA 7031~0 P}~ne($O4) "'.x(5o4) }3ZW S~~I~ ^+~.,~ 0 ~. t^ 706 Phone() Fa~(~3716~945~8 20O Sm I'. Mn+nS.a't Ablevill~. l.a 7O511 Plmn~(137)893+7~44 F.~ +137~~937')'++,

30 program ilorderto detennine ourauditing proceduresfor1he purpose of expressing ouropinion on com pliance and to testand reporton tile intern alcontrolovercom pliance in accordance w ith O M B C irculara O urconsideration of the internalcontrolovercom pliance would no1necessarily disclose allm attersin tile internalcontrollhatm ightbe m aterialw eaknesses.a m aterialw eaknessisa condition in w hich thc design oroperation of one orm ore of the internalcontrolcom ponentsdoesnotreduce to a relatively low levelthe risk thatnoncom pliance w ith applicable requirem entsof law s,regulations,contracts and grantsthatw ould be m aterial inrelation to amajorfederalprogram being auditcd may occurand notbedetected within~timely period by em ployees in tile n,)rnm lcourse of perform ing theirassigned functions. W e noted no m atters involving the internalcontrolovercom pliance and itsoperation thatw e considerto be m alerialw eaknesses. This reportisintended Solely forlhe infonnalion and use of m anagem entand is/lotintended to be and should notbe used by anyone otherthan these specified parties. K older,champagne,slaven & R ainey,ll C Certified Public A ccountants Lafayette,[,ouisiana A ugust18,2000

31 ST.JO HN TH F,BA PTIST PA RISH SH ERIFF LaPlace,Louisiana Schedule of Expendituresof FederalA w ards Forthe Y earended June 30,2000 FederalG rantor/ Pass-Through G rantor;program Title Federal Receiptsor State Pass CFI)A Revenue Expended Through N um ber N um ber Recognized ThisY ear U.S.D eparlm entofjustice;com m unity Oriented l'olicing N/A $302,663 $302,663 U.S.D eparlm cutof Justice;LocalLaw Endorsem entblock G rant N /A ,210 51,210 U.S.D cparlm cntofjustice;m ulti- JurisdictionalTask Force N /A ,887 29,887 U.S.D epartm entof l'ublie Safety & Corrections;Buckle U p,safe & Sober N /A ,472 2,472 "l'ota $386, 232 $386,232 The accounting policiesused in preparing thisschedule are the sam e asthose used in preparing the audited financialstatemcnls.see Note (1)on page 8. 29

32 ST.JO HN TIlE BA PTIST PA RISH SIIERIFF LaPlace,Louisiana Schedule of Findings,Questioned Costs,and M anagem ent'scorrective A ction Plan YearEnded June 30,2000 PartI: Sum m ary of A uditor'sr esults A n unqualified reportw asissued on the financialstatem ents A reportable condition in internalcontrolw asdisclosed by the auditof the financialstatem ents,and ilwasconsidered to be a m aterialw eakness. No reportable conditionsin internalcontroloverthemajorprogram weredisclosed by theauditof the financialstatem ents. An unqualified opinion wasissued on compliance forthemajorprogram q'heauditdisclosed no auditfindingsrequired to bereported undersection510 (a)ofcirculara Themajorprogram was U.S.D epartm entof Justice-Com m unity O riented Policing The dollarthreshold used to distinguish betw een Type A and Type B program s,asdescribed in Section 520 (b)of CircularA-133 was$300,000. The auditee did notqualify asa low -risk auditee undersection 530 of CircularA -133 (continued) 30

33 ST.JO HN TH E BA PTIST PA RISH SH ERIFF LaPlace,Louisiana Schedule of Findings,Questioned Costs,and M auagement'scorrectiveaction Plan(Continued) Y earended June 30,2000 Par111: Fil~dingsw hich are required to be reported in accordance w ith geuerally accepted govermneota auditing standards. tern 00-1 lnadeauale Set,relation of A ccountine Functions Findiag D uo lo tile sm allnum berof em ployees,the Sherif did nothave adequate segregation of functions w ithin the accounting system. M anagem ent's Corrective Action Plan Sheriff W ayne Joneshasdeterm ined thatitisnotcosteffective to achieve com plete segregation of dutiesw ithin the acc.ounting departm ent.n o plan isconsidered necessary. Part111: Findingsand questioned costsforfederalaw ardsw hich include auditfindingsasdefined in Section 510 (a)of CircularA-133. There arc no findingsthatare required to be reported underthe above guidance Part IV : M anagem entletteritem s There are no findingsthatare required to be reported underthe above guidance

34 ST.JO H N TH E BA PTIST PA RISH SH ERIFF I,aPlaee,Louisiana Sununary of PriorA uditfindings Y earended June 30,2000 The auditfindingsatjune 30,1999 w ere asfollow s Section 1: InterualControland Com olianee m aterialto the FinancialStatem ents Item 99-1-N oncom oliance w ith Public Bid Law The$1.John thebaptistparish Sherif"did notcomply with LouisianaRevised Statutes(LSA-R.S) 38:2212. The Sheriff m ade an em ergency capitaloutlay purchase w ithoutfollow ing the appropriate law s. Resolved.N o such instances of noncom pliance w ere noted during yearended June 30,2000 JtenL.9_9:_2_. nadeauate Segregation of Accountin~ Functions l)ue to the sm an num berof em ployees,file Sherif did notim ve adequate segregation offunctions w ithin the a,:counting system. 1. Jnre~olved. See item 00-1 Section 11: InternalControland Com pliance m aterialto FederalA w ards There w ere no findingsm entioned underthissection atjune 30,1999 Section 111:b~ t~agcm eutletter There w ere ~lo findingsm entioned underthissection atjune 30,