IN D IG EN T D EFEN D ER BO A RD

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1 R!~.EW f-:fj.,,;~+ +.,Y { ~J$ r't t i(i, " 1 p M ~' i:q FIFTH JU D IC IA L D ISTRICT IN D IG EN T D EFEN D ER BO A RD FINANC IAL STATEM ENTS Decem ber31,1998 LIXd.tO.: y.r~','l~lo~l: :f,,'~ IC P:~',4,~!'H5 r'ci)c,rl is a Ot:i:liC ':JC:.]U~+:(~I+I!, A (:+py afh :,:~~c;~+),'it',(.~s b,~c.:r~s;&~m itrod!~ '+!~': ~uf?,i~.e(~, o; rev+cw c;d, ~;f~i,-:i:,!~. i!,,e~)c+;i:k~ ~:v :}!t-i,!e.ior p :~'+,:.:!~:.:+;~:ii,~{ z.~{: ':!,o i..:torl oific:a mf ti~e~pettish clerk of court. PREPA RED BY : JO H N M.G A TH IN G S C ERTIFIED PU BLIC A C C O U N TA N T O A K G RO V E,LO U ISIA N A 71263

2 FIFTH JU D ICA L D IST RICT IN D IG ENT D EFEN D ER BO A RD A N N UA L FINA N C IA L R EPO RT Y EA R EN D ED D EC EM B ER 31,1998 TABLE O F CO NTENTS NT RO D U C-rO RY S ECTIO N Title Page Table ofcontents EX H IB IT PA G E FINA N C IA L S ECTIO N G eneralpum ose FinancalStatem nents IndependentA uditor's O pinion Reporton InternalC ontroland C om pliance w ith Law s and Regulations G eneralpurpose FinancialStatem ents C om bined Statem ents - O verview C om bined Balance Sheet- A llfund Types C om bined Statem entofrevenues, Expenditures,and Changes in Fund Balances -.A llg overnm entfund Types N otes te FinancialStatem ent

3 JO H N M.G A TH IN G S C ERTIFIED PU BLIC A C C O U N TA N T H w y,2 East- O A K G R O V E,LO U ISIA N A /428-35;49 P.O.Box 1088 M r.john Hoychick,Jr.,President A nd M em bers ofthe Fifth JudicialDistrict D istrictindigentd efenderboard W innsboro.louisiana S irs N D EPEN D ENT A U D ITO R 'S R EPO RT Ihave audited the generalpurpose financialstatem ents ofthe Fifth Judicial DistrictIndigentDefenderBoard (the Board)as ofand forthe yearended D ecem ber31,1998,as listed in the table ofcontents. These general-purpose financialstatem ents are the responsiblity ofthe Board. M y responsibility is to express an opinion on these financialstatem ents based on m y audit. Iconducted m y auditin accordance w ith generally accepted auditing standards and the standards applicable to financialaudits contained in G overnm entauditing Standards,issued by the Com ptrollerg eneralofthe U nited States. Those standards require thatiplan and perform the auditto obtain reasonable assurance about w hetherthe financialstatem ents are free ofm aterialm isstatem ent. A n auditincludes exam ining,on a testbasis,evidence supporting the am ounts and disclosures in the financialstatem ents. A n auditalso includes assessing the accounting principles used and significantestim ates m ade by m anagem ent,as w ellas evaluating the overall financialstatem entpresentation. Ibelieve thatm y auditprovides a reasonable basis form y opinion. In m y opinion,the generalpurpose financialstatem ents referred to above,present fairly,in allm aterialrespects,the financialposition ofthe Board atdecem ber31,1998 and the results ofits operations forthe yearthen ended in conform ity w ith generally accepted accounting principles. - 1-

4 In accordance w ith G overnm enta uditing Standards,Ihave also issued m y report dated M arch 18,1999,on m y consideration ofthe Board's internalcontroloverfinancia reporting and m y tests ofits com pliance w ith certain provisions oflaw s,regulations, contracts and grants. M y auditw as m ade forthe purpose ofform ing an opinion on the financialstatem ents taken as a w hole. O AK G RO V E,LO U ISIANA M A RC H

5 JO H N M.G ATH IN G S C ertified Public A ccountant H w y.2 East- O ak G rove,louisiana P.o.Box 1088 N D EPEN D ENT A U D ITO R 'S R EPO RT O N C O M PLIAN C E AN D O N INTERN A L C O NTRO L O V ER FINA N CA IL R EPO RTIN G BA S ED O N A N A UD IT O F FINANC IAL STATEM ENTS PERFO RM ED N A C CO RDA N C E W ITH G O V ERN M ENT A U D ITIN G STA N DA R DS M r.john H oychick,jr.,p resident and M em bers ofthe Fifth Judicial D istrictindigentdefenderboard W innsboro.louisiana Ihave audited the generalpurpose financialstatem ents ofthe Fifth Judicial DistrictIndigentDefenderBoard (the Board)as ofand forthe yearended D ecem ber31,1998,and have issued m y reportthereon dated M arch 18,1999 Iconducted m y auditin accordance w ith generally accepted auditing standards and the standards applicable to financialaudits contained in G overnm entauditing Standards,issued by the C om ptro lerg eneralofthe U nited States. CO M PLIA N C E A s partofobtaining reasonable assurance aboutw hetherthe Board's general purpose financialstatem ents are free ofm aterialm isstatem ent,iperform ed tests ofthe B oard's com pliance w ith certain provisions oflaw s and regulations, noncom pliance w ith w hich could have a directand m aterialeffecton the determ ination offinancialstatem entam ounts. How ever,providing an opinion on com pliance with those provisions was notan objective ofmy auditand,accordingly Ido notexpress such an opinion. The results ofm y tests disclosed no instances ofnoncom pliance thatare required to be reported underg overnm enta uditing Standards. - 3-

6 R NA L V ER RTIN In planning and perform ing m y audit,iconsidered the Board's internalcontrol overfinancialreporting in orderto determ ine m y auditing procedures forthe purpose ofexpressing m y opinion on the generalpurpose financialstatem ents and notto provide assurance on the internalcontroloverfinancialreporting. M y consideration ofthe internalconroloverfinancialreporting w ould notnecessarily disclose allm atters in the internalcontroloverfinancialreporting thatm ightbe m aterialw eaknesses. A m aterialw eakness is a condition in w hich the design or operation ofone orm ore ofthe internalcontrolcom ponents does notreduce to a relatively low levelthe risk thatm isstatem ents in am ounts thatw ould be m aterial in relation to the generalpurpose financialstatem ents being audited m ay occurand notbe detected w ithin a tim ely period by em ployees in the norm alcourse of perform ing theirassigned functions.inoted no m atters involving the internalcontro overfinancialreporting and its operation thaticonsiderto be m aterialw eaknesses. This reportis intended forthe inform ation ofthe Board and the Legislative Auditor. How ever,this reportis also a m atterofpublic record and its distribution is notlim itedl. O A K G RO V E,LO U IS IA NA M A RC H

7 EX H IB IT A FIFTH JU D IC IA L D ISTR ICT IN D IG ENT D EFEN D ER BO A RD C om bined Balance S heet A llfund Types and AccountG roups Decem ber31,1998 G overnm ental Fund Type G eneral Fund ASS ETS : C ash in Bank Investm ents Accounts Receivable TO TA L A SS ETS $43, ,249 11,104 $173,621 LIA B ILIT IES and FU N D BA LA N C E LIA B ILITIES Accounts Payable $730 FU N D BA LA N C E: U nreserved-u ndesigned "I-O TA L LIA B IL.ITES and FU N D BALAN C E $172,891 $173,621 T H E AC CO M PA N Y IN G N O TES A R E A N INTEG RA L PA RT O F TH IS STAT EM ENT = 5-

8 EX H IB IT B FIFTH JUDIC IAL D ISTRICT IN DIG ENT DEFEN DER BO A RD STAT EM ENT O F R EC EIPTS,D ISBU RS EM ENTS A N D C HA N G ES ln FU N D BA LAN C E FO R T H E Y EA R EN D ED Decem ber31,1998 G overnm ental Fund Type G eneral Fund R EV EN U ES C ourtcosts and fines O ther- interest TO TA L R EV I-N U ES $151,001 7,764 $158,765 EX PEN D ITU R ES A ccounting fees Professionalservices O fficers'c om pensation TO TA L EXPEN D ITURES EXC ESS O F:R EV EN U ES O V ER EX PEN D ITU R ES FU N D BA LA N C E AT B EG IN N IN G O F Y EA R FU N D BA LA N C E AT TH E EN D O F Y EA R $2, ,081 1~ _ 200 $138,981 $19,784 $153,107 $172,891 TH E A C C O M PA N Y IN G N O TES A R E A N INTEG RA L PA RT O F TH IS STAT EM ENT. - 6-

9 FIFTH JUDICIAL DISTRICT IN D IG ENT D EFEN D ER BO A R D N O TES TO FINA N C IAL STAT EM ENT FO R TH E Y EA R EN D ED D EC EM B ER 31,199B NTRO D U CT IO N R EPO RTIN G ENT ITY "rhe Fifth JudicialD istrictindigentdefenderboard,established in com pliance w ith Louisiana Revised Statutes 15: ,provides counselto representindigents (needy individuals)in crim inaland quasi-crim inalcases atthe districtcourtlevel.the judicialdistrictencom passes the parishes offranklin,richland,and W estcarro l, Louisiana. 3he Board is com posed ofm em bers w ho are appointed by the district court. Revenues to finance the Board's operations are prim arily provided from court costs on fines im posed by the districtcourt. N O TE 1: S U M M A RY O F S IG N IFICA NT A C CO U NTIN G PO LIC IES A. BASIS O F PRESENTATIO N T he accom panying generalpurpose financialstatem ents ofthe Fifth Judicial D istrictindigentdefenderboard have been prepared in conform ity w ith generally accepted accounting principles (GAAP)as applied to governmentalunits.the Governm entalaccounting Standards Board (GASB)is the accepted standardsetting body forestablishing governm entalaccounting and financialreporting principles. B. FU N r)a C C O U NTIN G The accounts ofthe Board are organized on the basis offunds and accountgroups, each ofw hich is considered a separate accounting entity. The operations ofeach fund are accounted forw ith a separate setofself-balancing accounts thatcom prise its assets,liabilities,fund equity,revenues,and expenditures orexpenses as appropriate. G overnm entresources are allocated to and accounted forin individual funds based upon the purposes forw hich they are to be spentand the m eans by w hich spending activities are controlled. The various funds are grouped,in the financial statem ents in this report,into one fund category and one fund category and one fund type as follow s: G O V ERN M ENTA L FU N DS - G eneralfund - The G eneralfund is the operating fund ofthe Board. Itis used to accountforallfinancialresources. - 7-

10 FIFTH JUDICIAL DISTRICT IN D IG ENT D EFEN D ER BO A RD N O TES TO FINA N C IA L STAT EM ENT FO R TH E Y EA R END ED DEC EM BER 31,1998 G EN ERA L FIX ED A SS ETS A N D LO N G -T ERM O BLIG AT IO N S - The Board has no fixed assets orlong-term obligations atdecem ber31,1998. BA S IS O F A C C O U NTIN G Basis ofaccounting refers to w hen revenues and expenditures orexpenses are recognized in the accounts and reported in the financialstatem ents. Basis of accounting related to the tim ing ofthe m easurem ents m ade,regardless oftile m easurem entfocus applied. A llgovernm entalfunds are accounted forusing the m odified accrualbasis ofaccounting. Theirrevenues are recognized w hen they becom e m easurable and available as netcurrentassets. Expenditures are generally recognized underthe m odified accuralbasis ofaccounting w hen the related fund liabiljly is incurred. BU DG ETS AN D BUDG ETA RY ACCO UNTING Localindigentdefenderboards are notpoliticalsubdivisions w ithin the m eaning ofthe Louisiana LocalG overnm entbudgetact. Thus,no obligation exists to prepare a budget forthe Board's funds. N O T E 2: G E-N ERA L O P ERAT IO N S The G eneralfund receives courtcosts levied forcrim inaloffenses and rem itted to the Board by the respective parish Sheriffs. This fund serves as the operating fund ofthe Board. NO TE 3: CASH T he B oard's cash consists ofdem and deposits thatare insured by federaldeposit insurance and stated atcost. N O TE 4: IN VESTM E The Board purchased $49,556 in U S Treasury Bils thathave various interestrates and m aturity dates. O n Decem ber31,1998 the Board had an additionalam ountof am ountof$358 in Ready Assets bringing totalinvestm entin M errillynch to $49, The currentm arketvalue ofthe accountas ofdecem ber31,1998 is $50, A linvestm ents are stated atcost. See Note 7 foradditionalinform ation

11 John M.G athings C ertified Public A ccountant H w y.2 East- O ak G rove,la / P.O.BO X 1088 M arch 19,1999 R E : Fifth JudicalD istrict IndigentD efender Board M anagem entletter John H oych ick,jr.,president A nd M em bers ofthe Fifth Judicial D istrictindigentdefenderboard W innsboro,louisiana Sirs: Ihave com pleted the auditforthe yearended Decem ber31,1998. Iappreciated the opporturiity to serve as yourauditor. Ifound no situations during this audit thatneeds the Board's im m ediate attention. IfIcan be ofany furtherassistance,do nothesitate to contactm e atthe address or telephone num berlisted above. cc D anielkyle,legislative Auditor

12 FIFTH JUD IC IAL D ISTR ICT IN D IG ENT D EFEN D ER BO A R D NO TES TO FINANC IAL STATEM ENT FO R TH E Y EAR END ED DEC EM BER 31,1998 N O T E 5:R EC EIVA B LES The Board's receivables consistofcourtcosts collected in 1998 and rem itted to the Board in N O TE 5: A C C O U NTS PAYA B LE The Board's accounts payable consistofm onthly bills ow ed forthe m onth ofdecem ber and rem itted in January N O T E 6: C O M P EN SAT IO N The governing board received $1, forthe yearas perdiem fortheirservices N O TE 7: CA S H A N D CA S H EQ U IVA LENTS The Board had $43, in checking accountnum ber as of Decem ber31,1998. O n January 9,1998 the Board reinvested C D# in the am ountof$66, its value on Decem ber31,1998 was $69, See N ote 4 fordetails on the investm ents w ith M errilllynch. The totalam ount held by Hibernia Bank is in excess of$100,000. Hibernia has pledged FederalSecurities,with a Book Value of$20,943.58,to coverthe balance of the funds thatexceed the $100,000 FDIC coverage.the Board's policy as to cash and cash equivalents is thatany funds invested for90 days orless and are available to pay currentliabilities is cash orcash equivalents. Funds invested form ore than 90 days are considered investm ents. - 9-

C H O C TA W R O A D LA N D F ILL (A JointVenture ofthe W ashington Parish Governm ent

06 OFFICIAL FILE CO PY DO NOT SEND OUT (Xerox necessary copies from this oopy ~,nd PLACE BACK in FILE) C H O C TA W R O A D LA N D F ILL (A JointVenture ofthe W ashington Parish Governm ent o O 0 0 e G