(ST.M ARTIN PARISH W ARD FOUR COURT)

Transcription

1 O? ~" ll ~',o.27 B R EA U X B R ID G E C IT Y C O U R T (ST.M ARTIN PARISH W ARD FOUR COURT) B reaux B ridge,l ouisiana FinancialReport Y ear Ended D ecem ber31,2001

2 TA BLE O F CON TEN TS Page IN D EPEN D EN T A U D ITO RS'REPO RT Com bined balance sheet-allfund typesand accountgroup Com parative statem entof revenues,expenditures,and changes in fund balance -G eneralfund Statem entof changesiu assetsand liabilities- CivilCourtFund N otesto financialstatem ents SU PPLEM EN TA L IN FO RM ATION G eneralfixed A ssetsa ccountg roup: Statem entof generalfixed assels Statem entof changesin generalfixed assets G eneralfund: Schedule of cash receiptsand disbursem ents IN TERN A L CON TRO L AN D CO M PLIAN CE IN FO RM A TION Reporton Com pliance and o 1InternalControloverFinancial Reporling Based on an A uditof FinancialStatem ents Perform ed in A ccordance w ith Governm entauditinr,standards Schedule of Priorand CurrentA uditfindingsand M anagem ent's Corrective A ction Plan

3 C.B~l~ Ko~or.CPA' K O ~.,~pagno.cpa" V~ C~R SJ~ on,cpa' Oo~x~ O,Ct~c~/an,OPA' TrOy OOUN~~.OPA" Gor~ A "lh~odoou~,jr.cpa A~On J.L~B~.OPA Heny J C~,c~lio,CPA ponr~ A~golo Sc~gg~.CPA Oq~qlr~ L,~.CPA K~:b,M.Do.coL OPA ~ th J,R~ch~,CPA C~o~ L,Ba,ll~,OPA I:~borlS.Ce,l~.OPA Rob Hun1.OPA K O LD ER,C H A M PA G N E,S LAV EN & C O M PA N Y,LLC CERTIFIED PUBLIC ACCOUNTANTS P,O.Box 250 Breaux Bridge,LA Phor,e (337) Fax(337) IN DEPEN D EN T A U D ITO R S'REPO RT W LP*~;~3E. W3NW,KCSRCPAS.COM MEMI3UR Of; AME RICA~ INSTIU1E Of CERTIFIED PUt~L)C ACCOU~ AWlS ~SOC~L~W O~ LOL~S~h~ CE ffllfleo PUBLIC AOCOUN~/M~IS The H onorable Randy P.A ngelle,judge Breaux Bridge City Court (St.M artin Parish W ard FourCourt) W e have audited tile accom panying generalpurpose financialstatem entsof Breaux Bridge City Court, a com ponentunitof City of,asof and forthe yearended D ecem ber31,2001,aslisted in tile table of contents.these generalpurpose financialstatem entsare tile responsibility of Breaux Bridge City Court'sm anagem ent.o urresponsibility isto express an opinion on these generalpurpose financialsta tem ents based on ouraudit. W e conducted ourauditin accordance w ith auditing standardsgenerally accepted in the U nited Stales of Am erica and the standardsapplicable to financialauditscontained in G overnm enta uditin~ Standards,issued by the Com ptrollerg eneralof the U nited States.Those standardsrequire thatw e plan and perfom lfile auditto obtain reasonable assurance about w hether the generalpurpose financial statem ents are free of m aterial m isstatem ent.a n auditincludesexam ining,on a testbasis,evidence supporting the am ountsand disclosures in tile generalpurpose financialstatem ents.an auditalso includesassessing tire acco unting principlesused and significantestim atesm ade by m anagem ent,asw ellasevaluating the overallgeneralp0rpo se financialstatem ent presenta tion.w e believe thatourauditprovidesa reasonable basisforouropinion. In ouropinion,tile generalpurpose financialstatem entsreferred to above presentfairly,in allm aterial respects,tile financialposition of Breaux Bridge City Court,asof D ecem ber31,2001,and the resultsof its operationsforthe yearthen ended in conform ity w ith acco unting principlesgenerally accepted in the U nited Statesof A m erica. In accordance w ith G overnm enta uditing Standards,w e have also issued ourreport dated A pril12, 2002,on ourconsideration of Breaux Bridge City Court'sinternalcontroloverfinancialreporting and ourtests of itscom pliance w ith certain provisionsof law s regulations,and contracts.thatreport isan inlegralpad of an auditperform ed in acco rda nee w ith G overnm e ~tauditinr Standardsandshouldberead inconjunctionwith thisreport in considering tile resultsof ouraudit 183$~ th BeadleR~ d L.it.re,t~.LA Pho~ (337) i Fax(337)232-86,60 t13ieaslbrldg~st~ t BreauxIBlldge,LA 905 t7 Pho~ (337) Fax(337) ~4 David Drive,Suile105 MorganCily,LA?0380 PI~ e(985) Fax(985) w,~ott~ su~ l VillePlalle,LA Pho~ (337) Fax(337) ~,'.Sixlh Avenue or~din,la Pho~ (3~7)639-4~37 Fax(337)639~568 2OO Se~th M ainstr~~l Abb~villc,I,A l'~ ne(337) Fa~(337)

4 O ur auditw as perform ed for the purpose of forming an opinion on tile generalpurpose financial statementstaken asa whole.thesupplementalinformation (pp.11-21)ispresented forpurposesofadditional analysisand isnota required partof the generalpurpose financialstatem entsof the Breaux Bridge C ity Court. Such information hasbeen subjected to theauditing proceduresappliediltheauditoftilegeneralpurpose financialstatem entsand,in ouropinion,isfairly stated,in allm aterialrespects,in relation Io the generalpurpose financialstatem entstaken asa w hole. The financialinform ation fortile preceding yearwhich isincluded forcom parative purposeswastaken from the financialreportforthatyearin w hich w e expressed an unqualified opinion on tile generalpurpose financialslalem enlsof the City Court. K older,cham p agne,siaven & C om p any,ll C Certified Public A ccountants A pril12,2002

5 BREAUX BRIDGE CITY COURT (ST.MARTIN PAI;HSH W ARD FOUR COUR'I) Combined Balance Sheet.A llfund Typesand AccountGroup Dece mber31,2001 Governmental Fund Type General Fiduciary Fund Type Civil Accounl Group General Totals (M emorandum Only) CourtFund Fixed A ssets ASSF.TS Cash -Restricted Cash -Unrestricted Cash -Crim inalaccount Cash -Adolescentdrug court Equipment $ 2,393 $ 15,572 $ 194,895 54,533 7,018 $ 17,965 $ 17, , ,237 54,533 48,836 7,018 44,942 44,942 44,942 Totalas sets $ 258,839 $ 15,572 $ 44,942 $ 319,353 $ 301,517 IJABILITIES AND FUND EQUITY Liabilities: Accountspayable Bondspayable A dvance d co urtcostspayable $ 1,463 $ 53,590 15,572 $ 1,463 $ 1,481 53,590 47,638 15,572 12,992 Totalliabilities 70,625 62,1 Fund equity: Fund balance reserved -W itnessfees Fund balance -unreserved,undesignated Inveslmentin generalfixed assets 2, ,393 44,942 2, ,393 44,942 4,510 89,954 44,942 Totalfund equity , , ,406 Totalliabilitiesand fund equity $ 258,839 $ 15,572 $ 44,942 $ 319,353 $ 301,517 The accom panying notesare an integralparlof thisstatem ent

6 BREAUX BRIDGE CITY COU RT (ST.M ARTIN PARISH W ARD FOUR COURT) Com parative Statem entof Revenues,Expenditures,and Changesin Fund Balance G eneralfund Y earended D ecem ber31,2001 (W ith Comparative TotalsPresented fortheyearended December31,2000) Revenues: Courtcostsreceived Adolescentdrug courtincom e Probalion incom e Interestincom e M iscellaneous Totalrevenues $ 47,802 47,275 8,695 8,940 3, ,114 $ 48,277 8,445 12, Expenditures: Current- A dolescentdrug court expenditures Com puterexpense Contractlabor D rug testexpense Duesand sem inars M iscellaneous Probation fees Rent Repairs& m aintenance Retirem ent Salaries Subscriptions Supplies Uniform s W itnessfees Capitaloullay Totalexpenditures 40, ,556 11,394 2,995 8, ,163 2,064 20, , ,026 11,804 10, , ,201 3,079 17, ~39 4, ,792 63,750 Excess(deficiency)ofrevenuesoverexpendilures Fund balance,beginning 9,322 9, , ,361 Fund balance,ending $ 203,786 $ 194,464 The accom panying notesare an integralpart of thisslatem ent. 4

7 BREA U X BRID GE CITY CO U RT M ARTIN PARISH W ARD FOUR COURT) Statem entof Changesin A ssetsand Liabilities-CivilCourtFund Y earended D ecem ber31,2001 A SSETS Balance l)eeem ber31 Balance D ecem ber31, 2000 A dditions D eletions 200] Cash Totalassets $12,992 $ 85,734 $ 83,154 $15,572 $12,992 $ 85,734 $ 83,154 $15,572 LIABILITIES A dvanced courtcostspayable $12,992 $ 85,734 $ 83,154 $15,572 Totalliabilities $12,992 $ 85,734 $ 83,154 $15,572 "l]le accom panying notesare an integralpartof thi~';statem ent 5

8 BREA UX BRID GE CITY CO U RT (ST.M ARTIN PARI SH W ARD FOUR COURT) N otes to FinancialStatem ents (1) Sm nm arv of SignificantA ecountinu Policies "llle Breaux Bridge City Courtwascreated underlouisiana Revised Statute 13:1872 asa political subdivision of the State of Louisiana.The Courtoperatesunderfile controlof the City Judge,alelected officialserving a term of six years. The financialstatem entsof the Breaux Bridge City Court have been prepared in accordance w ith generally accepted accounting principles(gaap)asapplied to govern mentalunits.thegovernmental Acco unting StandardsBoard (GASB)isthestandard-setting body forgovernmentalaccounting and financialreporting. The G A SB periodically updates its codification of the existing G ovem m eatal A ccounting and FinancialReporting Standards,w hich along w ith subsequentg A SB pronouncem ents (Statementsand Interpretations)constitutesGAAP forgovennnentalunits.themore significantof these accounting policiesare described below and,where appropriate,subsequentpronouncem entsw illbe referenced. A. FinancialReoortin~ Entity Th is report includes allfunds and accountgroups,which are controlled by,or dependenton the City CourtJudge.Controlby ordependence on the Breaux Bridge City Court w asdeterm ined on the basis of generaloversightresponsibility. G ovennneatal Accounting Standard 14 defineslhe financialreporting entity asa com bination of the prim ary governm ent,organizations for w hich the prim ary govern m ent is financially accountable,and other organizations for w hich the nature and significance of their relationship w ith tile prim ary governm ent are such that exclusion w ould cause the reporting entity's financialstatem entsto be m isleading orincom plete. Thisstandard is effective forfinancialstatem entsforperiodsbeginning afterd ecem ber15,1992.breaux BridgeCity Court (City Court)is~tcomponentunitofCity of. The N otesto FinancialStatem entsof the City of Breaux Bridge identify the City Courtas a com ponentunit;however,the City of Breaux Bridge does notpresentthe financial inform ation of the City Court. B. Fund A cco unting The acco untsof the City Court are organized on tile basisof fimdsand acco unt groups,each ofw hicb isconsidered a separate accounting entity. The operationsof each fuud are accounted forw ith a separate setof self-balancing accountsthatcom prise its assets,liabilities,fund equity,revenues,and expenditures.resourcesare allocated to and accounted forin individualfundsbased upon the purposesforw hich they are to be spent and the m eansby whielspending activitiesare controlled.the variousfimdsare grouped, in the financialstatem entsin thisreport,into tw o generic fund typesasfollow s:

9 BREAU X BRID GE CITY CO U RT (ST.M ARTIN PARISH W ARD FOUR COURT) Notesto FinancialStatements(Continued) G overnm entalfund G eneralfund The G eneralfund isthe generaloperating fund of the City Court. Itisused to accountfor allfinancialresources exceptthose required to be accounted for in the Fiduciary Fund and appropriationsby othergovernm entalbodieson behalf of tlre City Court. Tire Parish of St.M artin and fire City of Breaux Bridge m aintain individual accounting recordsforcity Courtexpendituresfinanced by theirindividualappropriations and report such expenditures in theirrespective financialstatem ents. Fiduciary Fund A gency Fund A n agency fund isused to accountforassetsheld by the City Courtin a trustee capacity orasan agentforindividuals,othergovernm ents,and/orotherfunds. Agency fundsare custodialin nature (assetsequalliabilities)and do notinvolve m easuremem of resultsof operations. The governm ental fuud is accounted for using the m odified accrualbasis of accounting.revenuesare recognized w hen they becom e m easurable and available asnet current assets. Expenditures are recognized w hen the related liability is incurred. O perating suppliesare recognized as expendituresw hen purchased. Fund balance reserve accountshave been established forcertain restricted cash in the governm entalfund lype to indicate thatlhey do notrepresent"available spendable resources". A gency funds do notinvolve m easurem entof results of operations. They are acco unted forusing the m odified accrualbasis of accounting. D. Bu _Bq~d etary Practice LouisianaRevised Statute39:1301specifically statesthatonly judicialexpeuse funds(forjudges)areto adoptbudgets. Otherfundsofjudges(City Courts)arenot required to adoptbudgets.therefore,budgeted figuresare notreported in thisfinancial report.

10 BREAU X BRID GE CITY CO U RT (ST.M ARTIN PARISH W ARD FOUR COURT) Notes1o FinancialStatements(Continued) E. Encum brances Encum brance accounting, under w hich purchase orders, contracts, and other com m itm entsfortbe expenditure of m oniesare recorded in orderto reserve fllatportion of the applicable appropriation,isnotem ployed by the City Court as an extension of form albudgetary integration in the funds. F. Fixed A ssets Fixed assets of tile C ity Court purchased by the City of Breaux Bridge are accounted forin the G eneralfixed A ssetsa ccountg roup of thatentity. Fixed assets purchased by the City Court are accounted forin the City Court'sG eneralfixed A ssets A ccount G roup and are recorded as expenditures in the governm ental fund w hen purchased. Infrastructure assetsasw ellasinterestcostsare notcapitalized. Estim ated am ountsare im m aterialin relation to totalfixed assets.n o depreciation hasbeen provided on generalfixed assets. G. TotalColum nson Com bined Statem en The totaleolunm son the Com bined Statem entare captioned M em orandum Only to indicate thatthey are presented only to facilitate financialanalysis. D ata in these eolunm s do notpresentfinancialposition orresults of operations,in conform ity w ith generally accepted accounting principles. N either is such data com parable to a consolidation.interfund elim inationshave notbeen m ade in the aggregation of thisdata. It. Com parative D ata Com parative totaldata fortile prioryearhasbeen presented in the accom panying financialstatem entsin orderto provide an understanding of changesin the City Court's financialposition and operations. H ow ever,com parative data hasnotbeen presented in each of the statem ents because their inclusion w ould m ake certain statem ents unduly com plex and difficultto understand. (2) Cash and Interest-Bearine D enosits A. U nderstate law,the City Court m ay depositfundsw ithin a bank organized under the law sof the State of Louisiana,the law sof any otherstate in the U nion,ortile law sof the U nited States. The City Court m ay investin certificatesand tim e depositsof state banks organized under Louisiana law and nationalbanks having principaloffices in Louisiana.AtDecember31,2001,the City Court hascash (book balances)totaling $274,411. These depositsare stated atcost,w hich approxinm tes m arket. U nderstate law, these deposits,(orthe resulting bank balances) m ustbe secured by federaldeposit

11 BREAU X BRID GE CITY CO U RT (ST.M ARTIN PARISH W ARD FOUR COURT) Notesto FinancialStatements(Continued) insurance orthe pledge of securitiesowned by the bank.the m arketvalue of the pledged securitiesplusthe federaldepositinsurance m ustatalltim es equalthe am ounton deposit w ith the bank.these securitiesare held in the nam e of the pledging bank in a holding or custodialbank thatismutualy acceptableto both parties.depositbalance s(bank balance s) atd ec em ber31,2001are secured asfollow s: Bank balance s $294,067 FederalD epositinsurance Pledged Sec urities(category 3) Totalfederalinsurance and pledged securities 127, ,566 $294,067 Pledged sec uritiesin Category 3 includesuninsured orunregistered investm entsfor w hich the securitiesare held by the brokerordealer,orby itstrustdepartm entoragent, butnotin the City Court's nam e. Even though the pledged securitiesare co nsidered uncolateralized (Category 3),LouisianaRevised Statute 39:1229 imposesastatutory requirem enton the custodialbank to advertise and sellthe pledged securitiesw ithin ten (10)daysof being notified by the City Court thatthe bank hasfailed to pay deposited fundsupon dem and. B Cash -restricted of $2,393 ismade up of moniesreserved forwitnessfeespaid to of duty police officers. The m oniesare held in the bank accountoftbe G eneralfund;how ever, a separate setof self balancing booksare m aintained by the City Courtto accountfor respective funds. C. Cash - restricted of $15,572 ismadeup of moniesreserved foradvanced court costs.the m oniesare held in the CivilFund of the City Court. (3) Chancesin G eneralfixed A ssets A sum naary of changesin generalfixed assetsfollow s Equipm ent Balance,I)ece m ber31,2000 $44,942 A dditions: Investm entin generalfixed assets-g eneralfund revenue Deletions Balance,D ecem ber31, ,942

12 BREA U X BRID G E CITY CO U RT (ST.M ARTIN PARISH W ARD FOUR COURT) Notesto FinancialStatements(Continued) (4) Risk M anagement (5) Exnendituresof the Breaux Brid~,e City CourtPaid by the City of Breaux Bridee The costof som e expendituresforthe operation of the Breaux Bridge C ity Court,asrequired by statute,is paid by the City of. These expendituresare notincluded in tile accom panying financialstatem ents. The City Courthasone elected official,randy P.A ngelic,judge.h issalary ispaid by tile City of Breaux Bridge and istherefore included in theirfinancialstatem ents. (6) Pension Plan Eligible em ployees of the City C.ourt participate in a m ultiple-em ployer public em ployee retirementsystem (PERS),which iscontrolled and administered by a separate board oftrustees.this retirem ent system provides retirem ent, disability and death benefits to plan m em bers and their beneficiaries.pertinentinformation relative to the plan follow s: Louisiana State Retirem entsvsten Plan m em bersare required to contribute 11.5 percentof theirannualcovered salary to the system while the City Court isrequired to contribute the statutory rate of 13 percentof the totalannualcovered salary.the City Court's totalcontributionsto the system forthe yearsended December31,2001,2000,and 1999 were $2,064,$3,079, and $2,887,respectively,equalto the required contributionsforeach year. A publicly available financialreport thatincludes fiuaneialstatem ents and required supplem ental financial inform ation m ay be obtained by w riting to tile Louisiana State Retirem entsystem,p.o.box 44213,Baton Rouge,Louisiana

13 SUPPLEM EN TA L IN FO RM ATION

14 G EN ERA L FIX ED A SSETS A CCO UN T G ROU P The generalfixed assetsaccountgroup isused to accountforfixed assetspurchased ilgovernm enta type funds.

15 BREA U X BRID G E CITY COU RT M ARTIN PARISH W ARD FOUR COURT) Statem entof G eneralfixed A ssets D ecem ber31, G eneralfixed assets,atcost: Equipm ent $ 44,942 $ 44,942 Investm entin generalfixed assets $ 44,942 $ 44,942 13

16 BREA U X BRID GE CITY CO U RT (ST.M ARTIN PARISH W ARD FOUR COURT) Statem entof Changesin G eneralfixed A ssets Y earended D ecem ber31,2001 Equipm ent G eneralfixed assets,beginning of year $ 44,942 A dditions: G eneralfund revenue D eletions G eneralfixed assets,end of year $ 44,942

17 G EN ERAL FUN D To accountfor resources traditionally associated w ith governm ents w hich are notrequired to be accounted forin anotherfund. 15

18 BREAUX BRIDGE CITY COURT (ST.M ARTIN PARISH W ARD FOUR COURT) GEN ERAL FUN D Schedule of Cash Receipts and Disb'~rsem ents YearEnded D ecem ber Crim inal O ther Total Cash,January 1,2001 $ 48,836 $ 194,747 $ 243,583 Receipts: Finesand costscollected Drug courtincom e Transfersfrom civilfund W itnessfees Probation fees Interestincom e M iscellaneous 256,142 42,764 46,875 1,180 4,258 8,695 8,940 3, ,906 46,875 1,180 4,258 8,695 8,940 3,402 Totalreceipts , ,256 Totalcash available 304, , ,839 D isbursem ents: Transfers of finesand coststo: GeneralFund City M arshal IndigentDefenderBoard AcadianaCrim inalistie Lab W itnessfees City of Breaux Bridge Parish fines/districtattorney Crim e Victim Reparation DistrictAttorney Louisiana Com m ission on Law Enforcem ent Restitution Reftm dson bonds Breaux Bridge Police D epartm ent Itead & Spine fund Coroner D W IA nalysis Probation fees Court m anagem entexpense Courtoperating expensesand equipm entpurchases 47,133 17,340 16,678 6,280 4,258 59,859 57,017 2,452 3,730 1,866 11,254 3, ,820 9,190 4,350 6,375 8, ,133 17,340 16,678 6,280 10,633 59,859 57,017 2,452 3,730 1,866 11,254 3, ,820 9,190 4,350 8,695 1,905 91,485 Totaldisbursem ents 250, , Cash,D ecem ber31,2001 $ 54,533 $ 204,306 $ 258,839 16

19 IN TERN A L CON TRO L AN D COM PLIAN CE IN FORM ATION

20 C Bu,tc,~ Kolo~,CPA" Russo~lF.Ct~'~,rnlmgno,GPA '~~ orr,sta~/oo,c~a* Oonr~ O,O '.a~,an.opa" 12 lrc~ ~,OPA" G~cad A."rr/bodoau~.dr.GPA AIo~lJ,L~,CPA Harry J C~ostk),CPA penny An,gele,Sctugg,~s.GPA Ch'lsino L.Coos,h,CPA M~y 1".lWbodoa~,CPA K~,t~A~ el CPA Ken~ t~ J.P,act~.CPA Che~ t.~ y.cpa Robert& Gwtet,C~A Rob HuoL (~'A K O LD ER,C H A M PA G N E,S LAV EN & C O M PA N Y,LLC CERTIFIED PUBLIC ACCO UNTANTS P.O.Box 250 Breaux Bridge,LA Phone (337) Fax(337) REPO RT ON CO M PLIAN CE AN D ON IN TERN A L CON TRO L O V ER FIN AN CIA L REPO RTIN G BA SED ON AN A U D IT O F FIN AN CIA L STATEM EN TS PERFORM ED IN ACCORDAN CE W ITH GOVERN M ENT AUDITING STAN DARDS ~tej~ SITE: ~.KCSRCPAS,COM MEM[~.R OF: AMERICAN INSTITUq'E Of. CERTIFIED PUBLIC ACCO~ h.n~s,scc~ Ew Or LOLMg~ A CERTVrI~O P~ LtC ACCOb't~ fs q _lle llonorable Randy P.A ngene,judge Breaux Bridge City Court W e have audited the generalpurpose financialstatem entsof the Breaux Bridge City Court,asof and forthe yearended D ecem ber31,2001,and have issued ourreport thereon dated A pril12,2002.w e conducted ouraudit in accordance w ith the auditing standardsgenerally accepted in the U nited States of A m erica and the standards applicable to financialaudits contained in G overnm enta uditing Standards,issued by the Com ptrollerg eneral of the U nited States. nternalcontrolo verfinancialreoortiua 183 S~ lh BeaaleR~ d L~fay<u~. L^ 705O8 PI'~ (337~ I Fix{331)2~7~.1~ Ea,lBddgestru t Bfeaux B ldge,lp R,o~ (337) Fax(337)3~ EastW=,~a~I M wksvillc,l& 7135I Pho~ (318)25~-9252 Fax(318) M DavkdP,i~.Suite105 M org~ City.LA Plmne(985)3~ Fax(985)384J W.~ ;~ Stru t VII~Platte.LA Pho~ (337) Fax(337) W.SixthAvtn~ Oberlin.LA 7065S pl,o~ O37)639~737 Fax(337) South t.(~.st,~~l Abt~ ille,ia ~0511 Phone(337) Fax(3~'/)g

21 A m aterialw eaknessisa condition in w bieh the design oroperation of one orm ore of the intern alcontrol com ponentsdoes notreduce to a relatively low levelthe risk thatm isstatem ents in am ountsthaiw ould 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 alcourse of performing theirassigned functions. O ur consideration of the internalcontroloverfinancialreporting w ould notnecessarily disclose allm attersin the intenm l controlthat m ight be reportable conditions and,accordingly,w ould not necessarily disclose all reportable conditionsthatare also considered to be m aterialw eaknesses. H ow ever,w e consideritem 01-1to be a m aterialw eakness. Thisreportisintended solely forthe information and use of m anagem entand others w ithin rite organization and isnotintended to be and should notbe used by anyone otherthan these specified parties. K older,cham p agne,slaven & C om p any,ll C Certified Public A ccountants A pril12,

22 BREA U X BRID GE CITY CO U RT M ARTIN PARISH W ARD FOUR COURT) Schedule of Priorand CurrentA uditfindingsand M anagem ent's Corrective A ction Plan Y earended D ecem ber31,2001 ] PrlnrY earfindin~ C om pliance, Finding: The Breaux BridgeCity Courtdidnotcomply with LouisianaRevised Statutes(LSA-R.S.) 39:1225. Thisstatute statesthatthe am ountof fundson depositw ith financialinstitutionsm ust,atall tim es,be one hundred percentsecured. The City Court had inadequate security atone financial institution atd ecem ber31,2001. Status: Resolved. Finding: D ue to tile sm allnum berof em ployees,tile Breaux Bridge City Court did nothave adequate segregation of functionsw ithin the accounting system. Status: U nresolved. See item 01-1 C om pliance. There are no findingsin thissection atdecem ber31,200 (continued)

23 BREA U X BRID GE CITY CO U RT (ST.M ARTIN PARISH W ARD FOUR COURT) Schedule of Priorand CurrentA uditfindingsand M anagemenfscorrective Action Plan (continued) Y earended D ecem ber31,2001 ntem alcontrolo verfinancialreoortin~ em 01-1-lnadcouale Seereeation of A ecountin~ Functions Finding: D ue to the sm allnum berof em ployees,the Breaux Bridge City Courtdid nothave adequate segregation of functionsw ithin the accounting system. M anagem ent's Corrective A ction Plan Randy P.A ugelle,judge,has determ ined thatitis notcosteffective to achieve com plete segregation of dutiesw ithin the accounting departm ent.n o plan isconsidered necessary.