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Transcription

1 [!~:,LLI?l~ f,i;11t:29 Plaquem ines Parish C ourthouse District State oflouisiana Parish ofplaquem ines G ENERAL PURPO SE FINANC IAL STATEM ENTS As ofand forthe YearEnded Decem ber31,2001

2 CO NTENTS Page (s) TRA NSM ITTAL LETTER A FFIDAV IT IN D EPEN D ENT AC C O U NTA NT'S R EPO RT G ENERAL PUR PO SE FINA NC IAL STATEM ENTS Balance Sheet- A lg overnm entalfund Types and AccountG roups Statem entofrevenues,expenditures,and C hanges in Fund Balances - A lg overnm entalfund Types Statem entofrevenues,expenditures,and Changes in Fund Balances -Budget(GAAP Basis)and Actual- G eneralfund Types Notes To FinancialStatem ents SUPPLEM ENTARY INFO RM ATIO N IndependentA ccountant's Reporton Applying A greed-upon Procedures Sum m ary Schedule ofprioryearfindings M anagem ent's Corrective Action Plan forcurrentyearfindings Louisiana Attestation Q uestionnaire

3 TRAN SM ITTA L LET ER A NNUAL FINANCIAL STATEM ENTS June 12,2002 O fice oflegislative A uditor Attention: M s.joanne Sanders 1600 North Third Street P.O.Box Baton Rouge,LA DearM s.sanders: In accordance w ith Louisiana Revised Statute 24:514,enclosed are the annualfinancialstatem ents forthe Plaquem ines Parish Courthouse D istrict,state of Louisiana,Parish ofplaquem ines,as ofand forthe fiscal year ended Decem ber 31, The report includes a lfunds under the controland oversight of the Plaquem ines Parish Courthouse District. The accom panying financialstatem ents have been prepared in accordance w ith genera ly accepted accounti Enclosure

4 PLAQ UEM INES PA RISH CO URTHO USE DISTRICT STATE O F LO UISIA NA PARISH O F PLAQ UEM INES A NNUA L SW O RN FINANCIA L STATEM ENTS A S O F A N D FO R THE YEAR ENDED DEC EM BER 31,2001 W ITH A PPR O PRIATE S U PPLEM ENTA L IN FO R M ATIO N Required by Louisiana Revised Statute 24:514 to be filed w ith the Legislative Auditor w ithin 90 days afterthe close ofthe fiscalyear A F F ID A V IT Persona ly cam e and appeared before the undersigned authority,darrylw.bubrig,sr.,w ho,duly sworn deposes and says thatthe financialstatem ents herewith given presentfairly the financialposition ofthe Plaquem ines Parish C ourthouse D istrict,state of Louisiana, Parish of Plaquem ines,as of Decem ber ,and the results of operations for the year ting described w ithin the accom panying com ponentunit Sworntoandsubscribedbeforemethi~c41~dayof'~ '~~,2002 J[l'tCECOSSICFILOBRANO No/or ~':r;i:h~fplacluemines, >'Public. state ofloul,;r;q Plaquem ines Parish C ourthouse D istrict P.O.Box 73 Be le C hasse,louisiana (504)

5 RO BERT J.LAPO RTE I4aelyn C.(;allland,CPA ])tm nam.1io61a{k,cpa,ea PO S']'O F]'IC]':BO X M E3A IRIE,],A w w w.lapor{(!cpa,col l N D EPEN DENT A CC O U NTA NT'S R EPO RT To the Honorable DarrylW.Bubrig,Sr. Plaquem ines Parish C ourthouse D istrict State oflouisiana Parish ofplaquem ines I have com piled the accom panying general purpose financial statem ents of the Plaquem ines Parish Courthouse D istrict,state oflouisiana,parish ofplaquem ines,as ofand forthe yearended Decem ber31, 2001, in accordance w ith Statem ents on Standards for Accounting and Review Services issued by the A m erican Institute ofcertified Public A ccountants. A com pilation is lim ited to presenting in the form offinancialstatem ents inform ation thatis the representation ofthe Plaquem ines Parish Courthouse District,State oflouisiana,parish ofplaquem ines.ihave notaudited orreviewed the accom panying generalpurpose financialstatem ents and,accordingly,do notexpress an opinion orany otherform ofassurance on them. A statem ent of cash flow s for the year ended Decem ber 31,2001, has not been presented. G enera ly accepted acco unting principles require thatsuch a statem entbe presented w hen financialstatem ents purport to presentfinancialposition and results ofoperations. In acco rdance w ith the Louisiana G overnm entalauditg uide and the provisions ofstate law,ihave issued a report,dated June 12,2002 on the results ofm y agreed-upon procedures. Ihave included the Louisiana Attestation Q uestionnaire,schedule of PriorYear Findings and M anagem ent's Corrective Action Plan for CurrentYearFindings as prescribed by state law. RO BERT J.LAPO I~-PE,CPA,PFS M etairie,louisiana June ]IarvaldAvenue ~ Sule102 ~ M etalrle,i~tdsiana70006 ~ (504) ~ FAX (504) W.CausewayApproach ~ M endev le,1,oulslana70447 ~(985)

6 G EN ERAL PURPO SE FINA NC IAL STATEM ENTS (4)

7 Plaquem ines Parish C ourthouse D istrict State oflouisiana Parish of Plaquem ines BALANCE SHEET -ALL G O VERNM ENTAL FUN D TYPES A ND ACCO UNT G RO UPS Forthe YearEnded Decem ber31,2001 ASSETS A SSETS Cash and cash equivalents Building construction costs Accrued interest G O V ERN M ENTA L FUN D G ENERAL FU N D $ 261, A C C O U NT G RO UPS G ENERAL FIXED ASSETS TO TAL (M EMORANDUM ONLY) $ 0.00 $ 261, TotalAssets $ 262, $169, $ 431, LIA BILITIES A N D FU N D S EQ U ITY LIA BILITIES Payables: C ooperative EndeavorAgreem ent- D istrictattorney ofthe 25th JudicialDistrict C ooperative EndeavorAgreem ent- Plaquem ines Parish Sheriff's O ffice Deferred revenues -G rantfrom the Plaquem ines Parish G overnm ent 95, $ 0.00 $ 95, O.O O.OO TotalLiabilities O FUNDS EQ U ITY Investm ents in general fixed assets Fund deficit TotalFunds Equity TotalLiabilities and Funds Equity , , (57,757.27) 0.00 (57,757.27) (57,757.27) , $169, $ 431, R AA acc.nm oanvina n{)te.~ and accolintant's redorl

8 Plaquem ines Parish C ourthouse D istrict State oflouisiana Parish ofplaquem ines STATEM ENT O F REVENUES EXPENDITURES A ND C HANG ES IN FUND BALANC ES -ALL G O V ERNM ENTAL FUND TYPES Forthe YearEnded D ecem ber REVENUES G rantfrom Plaquem ines Parish G overnm ent G rantfrom the State oflouisiana Interestincom e G EN ERAL FU N D 25, , TOTAL (MEMORANDUM ONLY) $ 25, , TotalRevenues ẸXPENDITURES Capitaloutlay Election costs Professionalfees O ffice supplies and expenses 93, , , , , , , TotalExpenditures (Deficiency)ofrevenues overexpenditures O THER FINANC ING SO URC ES (USES O perating transfers FUND BALANC E -Decem ber31,2000 FU N D D EFIC IT - Decem ber31, (23,241.61) (23,241.61) (34,515.66) (34,515.66) $ (57,757.27) $ ~ 7 ~7~27) _ See aocom Danvina notes and accountant's redo (6)

9 Plaquem ines Parish C ourthouse D istrict State oflouisiana -Parish ofplaquem ines STATEM ENT O F REVENUES,EXPENDITURES AND CHANG ES IN FU N D BALANC ES -BU DG ET (G AA P BAS IS ~A N D AC TUA L - G ENERAL FUND TYPES Forthe Y earended Decem ber R EV EN U ES G rantfrom Plaquem ines Parish G overnm ent G rantfrom the State oflouisiana Interestincom e G ENERAL FUND VAR IA NC E FAVO RABLE BUDGET ACTUAL (UNFAVORABLE) $ 25, $ 25, $ , , (2,014.00) TotalRevenues EXPENDITURES Capitaloutlay Election costs Professionalfees O ffice supplies and expenses 100, , , , , , , (522.28) TotalExpenditures (Deficiency)ofrevenuesoverexpenditures (30,009.00) (23,241.61) 6, O THER FINANC ING SO URC ES fuses O perating transfers FUND BALANC E -Decem ber31, (34,515.66~ (34,515.6) ḞUND DEFICIT-December31,2001 $ (64,515.66_) $ _ ~57,757.2~ $ 6, See accom Danvina notes and accountant's redo

10 Plaquem ines Parish Courthouse D istrict State oflouisiana Parish ofplaquem ines As ofand forthe YearEnded Decem ber NTRO DUCTIO N As provided by Louisiana Revised Statutes 33:4715.2,the Plaquem ines Parish Courthouse District is a politicalsubdivision ofthe state as defined in the Constitution oflouisiana. The purposes ofthe districtsha l be to acquire orconstructa new courthouse orrenovate the existing courthouse and to m aintain and operate the courthouse,including m atters relating to incurring debtand financing such activities,as approved by the voters. The Districtshalbe governed by a board ofcommissioners consisting ofnine members as folows:(a)the DistrictAttorney forthe Twenty-Fifth JudicialDistrictCourt orhis Designee,(b)the Sherif ofplaquemines Parish orhisdesignee,(c)the Parish Tax Assessororhis designee,(d)the Clerk ofthe Twenty-Fifth Judicial Courtorhis designee,(e)the Plaquemines Parish Presidentorhis designee,(f)the Chairman ofthe Plaquemines Parish Councilorhis designee,(g)the Judge ofdivision A ofthe Twenty-Fifth JudicialDistrict Courtorhis designee,(h)the Judge ofdivision B ofthe Twenty-Fifth JudicialDistrictCourt orhisdesignee, and (i)the Plaquemines Parish Councilshalappointone memberfora term concurrentwith thatofthe Council. Any designee serving as a m em berand any m em berappointed sha lbe a qualified electorofthe District. The m em bers ofthe board sha lselectfrom am ong them selves a presidentand such otherofficers as they deem appropriate.the term s and responsibilities ofoficers sha lbe as provided by the bylaws ofthe board. The m em bers ofthe board sha lserv e w ithoutcom pensation and sha lnotreceive reim bursem entfor expenses. As ofthis tim e,the Plaquem ines Parish Courthouse Districthas no em ployees. The Plaquem ines Parish Courthouse Districtencom passes the Parish ofplaquem ines,louisiana. ~11M M AR Y O F ~ 1G N IFIC A NT A C C C)LJN TIN ~ PO IIC.IF.q A B The accom panying general-purpose financial statem ents of the Plaquem ines Parish C ourthouse District, State of Louisiana, Parish of Plaquem ines have been prepared in conformity with generaly accepted accounting principles (GAAP)as applied to governmental units. The GovernmentalAccounting Standards Board (GASB)is the accepted standardsetting body forestablishing governm entalaccounting and financialreporting principles. G ASB Statem entno.14 established criteria fordeterm ining the governm entalreporting entity and com ponentunits thatshould be included w ithin the reporting entity. Forfinancialreporting purposes,in conform ance w ith GASB Statem entno.14,the Plaquem ines Parish Courthouse Districtincludes a lfunds,accountgroups,etcetera,thatare w ithin the oversightresponsibility ofthe Plaquem ines Parish Courthouse District. Since the Plaquem ines Parish Courthouse Districtis notfisca ly dependenton the Plaquem ines Parish Council,the Plaquem ines Parish Courthouse District was determ ined to be a separate reporting entity w ithin the Parish of Plaquem ines. (8)

11 C FIINID A~ O IINITING The Plaquem ines Parish Courthouse Districtuses funds and accountgroups to reporton its financial position and the results of its operations. Fund accounting is designed to dem onstrate legalcom pliance and to aid financialm anagem entby segregating transactions relating to certain governm entfunctions oractivities. A fund is a separate accounting entity w ith a self-balancing setofaccounts. O n the other hand,an acco untgroup is a financialreporting device designed to provide acco untability for certain assets and liabilities thatare notrecorded in the funds because they do notdirectly affectnetexpendable available financialresources. Funds of the Plaquem ines Parish Courthouse District are classified into three categories: governm ental,proprietary,and fiduciary. Each category,in turn,is divided into separate fund types. The fund classifications and a description ofeach existing fund type are as fo lows: G overnm entalfunds G overnm entalfunds accountfora lorm ostofthe Ptaquem ines Parish Courthouse District's activities,including the colection and disbursem entolspec'liic orlegaly restricted m onies,the acquisition or construction of generalfixed assets,and the servicing of generallong-term obligations. G overnm entalfunds include: G eneralfund - the G eneralo perating Fund ofthe Plaquem ines Parish Courthouse Districtand accounts fora lfinancialresources,exceptthose required to be accounted forin otherfunds. 2 3 SpecialRevenue Funds - accountforthe proceeds ofspecific revenue sources that are lega ly restricted to expenditures forspecified purposes. DebtServ ice Funds - acco untfortransactions relating to resources retained and used forthe paym entofprincipaland intereston those long-term obligations recorded in the generallong-term obligations acco untgroup. Proprietary Funds Proprietary funds accountforactivities sim ilarto those found in the private sector,where the determ ination of net incom e is necessary or useful to sound financial adm inistration. Proprietary funds differ from governm ental funds in that their focus is on incom e m easurem ent, w hich, together w ith the m aintenance of equity, is an im portant financial indicator. Proprietary funds include enterprise funds and internalserv ice funds. Proprietary funds include:

12 Enterprise Fund - accounts foroperations (a)thatare financed and operated in a m annersim ilarto a private business enterprise w here the intentofthe governing body thatcosts (expenses,including depreciation)ofproviding goods orservices to the generalpublic on a continuing basis be financed or reco vered prim arily through user fees;or(b)where the governing body has decided thatperiodic determination of revenues earned, expenses incurred, and/or net incom e is appropriate for capital m aintenance,public policy,m anagem entcontrol,accountability,orotherpurposes. 2 InternalService Fund - accounts forthe financing ofgoods orservices provided by one departm entto otherdepartm ents orgovernm ents on a cost-reim bursem entbasis. Fiduciary Funds Fiduciary funds account for assets held on behalf of outside parties, including other governm ents,oron behalfofotherfunds w ithin the Ptaquem ines Parish Courthouse District. Fiduciary funds include: Expendable Trust Funds - accounted for in essentia ly the sam e m anner as governm entalfunds. The resources,including both principaland earnings,m ay be expended. 2 Non-expendable Trust Funds - accounted for in essentia ly the sam e m anner as proprietary funds. The principalm ay notbe expended. Agency Funds - account for assets held by the Plaquem ines Parish Courthouse Districton behalfofothers as its agent.agency funds are custodialin nature (assets equalliabilities)and do notinvolve measurementofresults ofoperations. D The accounting and financial reporting treatm ent applied to a fund is determ ined by its m easurem entfocus. A lgovernm entalfunds and expendable trustfunds are accounted for using a currentfinancialresource s m easurem entfocus. W ith thfs m easurem entfocus,only currentassets and currentliabilities are genera ly included on the balance sheet. O perating statem ents of these funds present increases and decreases in net current assets. The m odified accrualbasis of accounting is used by a lgovernm entalfunds,expendable trust funds, and agency funds. The Piaquem ines Parish Courthouse District's records are m aintained on the cash basis of accounting. The funds reported in the accom panying financialstatem ents have been converted to the m odified accrualbasis ofacco unting using the fo low ing practices: Revenues - The revenues ofthe Piaquem ines Parish Courthouse Districtare recorded when received. Expenditures - Expenditures are genera ly recognized under the m odified accrualbasis of accounting w hen the related fund liability is incurred. OtherFinancing Sources (Uses)- Transfers between fundsthatare notexpected to be repaid (and any other types, such as capital lease transactions, sales of fixed assets, debt extinguishments,long-term debtproce eds,etcetera)are accounted foras otherfinancing sources (uses). These other financing source s (uses) are recognized atthe time the underlying events occur. (10)

13 Deferred Revenues - The Plaquem ines Parish Courthouse Districtreports deferred revenues on its com bined balance sheet. Deferred revenues arise w hen resources are received by the Plaquem ines Parish Courthouse District before it has legalclaim to them,as w hen grant m onies are received before the incurrence ofqualifying expenditures. In subsequentperiods, when the Plaquem ines Parish has legalclaim to the resources,the liability for deferred revenue is rem oved from the com bined balance sheetand the revenue is recognized. E The Piaquem ines Parish Courthouse District fo low s these procedures in establishing the budgetary data reflected in these financialstatem ents. An Adm inistrative Assistantprepares a proposed budgetand subm its the budgetto the Plaquem ines Parish Courthouse Districtno laterthan forty-five days w ithin the new fiscalyear. 2. The Board ofdirector's approves the budget. 3 Budgetary am endm ents, involving the revenues exceeding am ounts estim ated Directors. ncrease in expenditures resulting from require the approval of the Board of 4 5 A lbudgetary appropriations lapse atthe end ofeach fiscalyear The budgets w ere prepared on the m odified accrualbasis ofaccounting. Budgetary am ounts are as origina ly adopted,oras am ended from tim e to tim e by the Board of Directors. F Cash and cash equivalents are com prised of daily cash am ounts in dem and deposit or interest-bearing dem and deposit accounts. Under state law, the Plaquem ines Parish C ourthouse Districtm ay depositfunds in dem and deposits,interest-bearing dem and deposits, or tim e deposits w ith state banks organized under Louisiana law or any other state of the U nited States,orunderthe law s ofthe U nited States. G. ~ VE~TM ENT~ Investm ents are lim ited by Louisiana Revised Statute 33:2955 and the politicalsubdivision's investm ent policy. If the originalm aturities of the investm ents exceed 90 days,they are classified as investm ents;how ever,if the originalm aturities are 90 days or less,they are classified as cash equivalents. H Fixed assets ofgovernm entalfunds are recorded as expenditures atthe tim e purchased or constructed,and the related assets are capitalized (reported)in the generalfixed assets accountgroup. No depreciation has been provided on generalfixed assets. A lfixed assets are valued athistoricalcostorestim ated costifhistorica lcostis notavailable.

14 TO TA l C (31IIM N ~ O N FINA N C IA l.qtat FM FN T~ The totalcolum ns on the financialstatem ents are captioned "M em orandum O nly"to indicate that they are presented only to facilitate financialanalysis. Data in these colum ns do not present financial position or results of operations in conform ity w ith genera ly accepted accounting principles. Neitheris such data com parable to a co nsolidation. FUN D DEFICIT The generalfund has a deficitin the unreserved fund balance (retained earnings)atdecember CrA w l4 A N I~ ~ A R I-IF O IIIV A IF N T.~ AtDecem ber31,2001,the Plaquem ines Parish Courthouse Districthas cash and cash equivalents (book balances)totaling $ 261,337.66,which are in demand depositorinterest-bearing demand depositaccounts. These deposits are stated atcost,which approximatesmarket.understate law,these deposits(or the resulting bank balances) must be secured by federaldeposit insurance orthe pledge of securities ow ned by the fiscalagent bank. The m arketvalue ofthe pledged securities plus the federaldepositinsurance m ustata ltim es equalthe am ounton depositw ith the fiscalagent. At Decem ber31,2001,the DistrictAttorney has $ 262, in dem and deposits orinterest-bearing dem and depositaccounts.these deposits are secured from risk by $ 100, offederaldeposit insurance and $ 252, ofpledged securities held by the custodialbank in the name ofthe fiscalagent. Even though the pledged securities are considered unco lateralized under provisions of GASB Statem ent No. 3, Louisiana Revised Statute 39:1229 im poses a statutory requirem ent on the custodialbank to advertise and se lthe pledged securities w ithin 10 days of being notified by the DistrictAttorney thatthe fiscalagenthas failed to pay deposited funds on dem and. 4 /"~FIAN ~ F.~ IN ~ I~N FR A I FIXFI3 A~~ FT.~ A sum m ary ofchanges in generalfixed assets are as fo low s Balance 01/01/(L1_ Additions Dedud ions Balance 12/31/0J Building Construction Costs ~~J~5~642o6~ $9 3.9!4~40 $ J 69,5& 4~0#. 5, CO O PERATIVE ENDEAVO R AG REEM ELk~S The Plaquem ines Parish Courthouse D istrict has entered into four cooperative endeavor agreem ents w ith the fo low ing governm entalentities: (12)

15 a State oflouisiana - The State oflouisiana has granted a cash line ofcreditforthe project on July 20,2000 in the amountof$ 190, The cash line ofcreditisto be secured by a pledge ofthe fu lfaith and creditofthe State,as we las by m onies dedicated to and paid into the Bond Redem ption and Security Fund,w hich includes authorization of$ 190, in State GeneralObligation Bonds forthe Project.These bonds have notbeen issued as of Decem ber The Plaquem ines Parish C ourthouse D istrictagrees to use its bestefforts to expend a lof the funds subjectto this Agreementwithin two years from the date ofthe issuance of Bonds. The O ffice of Facility,Planning and Controlagrees thatitw ilnotify the D istrictof the date the bonds are issued w ithin one-m onth from the issuance thereof. The District understands and agrees thatifthe funds subjectto the Agreementare nottotaly expended w ithin tw o years from the issuance ofthe Bonds,the O ffice offacility,planning and Control can close the Projectand recom mend thatthe Legislature realocate any unexpended proceeds to otherprojects. - The Plaquem ines Parish G overnm ent has granted a cash line ofcreditin the am ountof$ 190, on May 10,2000. These funds are to be used as localmatching funds forthe project.the Districtunderstandsand agreesthatifthe funds are nottota ly expended w ithin tw o years from the date ofthis agreem ent,the District wilclose the Projectand recommend thatthe Board ofcommissioners return the unspent funds to the Ptaquem ines Parish G overnm ent. c - The D istrictattorney ofthe Tw enty- Fifth JudicialDistricthas loaned the Plaquem ines Parish Courthouse District$ 95, on April12,2000. These funds are to be used as localmatching funds forthe Project. The Districtunderstands and agrees thatifthe funds are nottota ly expended w ithin two years from the date ofthis agreement,the Districtwilclose the Projectand recom mend thatthe Board of C om m issioners return the unspent funds to the District Attorney's O ffice. It is furtheracknow ledged and agreed thatupon receiptofperm anentfinancing ofthe building project, alfunds advanced under this Agreement should be returned to the Districl Attorney's O ffice. - The Plaquem ines Parish Sheriff's O ffice has loaned the Piaquem ines Parish Courthouse District$ 95, on April12,2000. These funds are to be used as localmatching funds forthe Project.The Districtunderstands and agrees thatifthe funds are nottota ly expended w ithin tw o years from the date ofthis agreem ent, the Districtwilclose the Projectand recommend thatthe Board ofcommissioners return the unspentfunds to the Plaquernines Parish Sheriff's Office. Itis furtheracknowledged and agreed thatupon receiptofpermanentfinancing ofthe building project,alfunds advanced under this Agreem ent should be returned to the Plaquem ines Parish Sheriff's O ffice. (13)

16 (14)

17 RO BERT J.LAPO RTE Ral'lyn C Galltaud,CI'A DramaM.IIibla(k,CI~A,]!A I'O ST O ]'I"IC I~BO X M I';37kIRIF.,I,A W W W,lapOl'i(!cpa,con) ndependentaccountant's Reporton Applying Agreed-Upon Procedures To the Honorable DarrylW.Bubrig,Sr. Piaquem ines Parish C ourthouse District State oflouisiana Parish ofplaquem ines I have perform ed the procedures included in the Louisiana G overnm entalaudit G uide and enum erated below,w hich w ere agreed to by the m anagem entofthe Plaquem ines Parish Courthouse District,State of Louisiana,Parish ofplaquem ines,and the Legislative Auditor,State oflouisiana,solely to assistthe users in evaluating m anagem ent's assertions aboutthe Plaquem ines Parish Courthouse District,State oflouisiana, Parish ofplaquem ines,com pliance w ith certain law s and regulations during the yearended Decem ber31, 2001 included in the accom panying Louisiana Attestation Q uestionnaire. This agreed-upon procedures engagem entwas perform ed in accordance w ith standards established by the Am erican Institute ofcertified Public Accountants. The sufficiency ofthese procedures is solely the responsibility ofthe specified users of the report. Consequently,Im ake no representation regarding the sufficiency ofthe procedures described below eitherforthe purpose forw hich this report has been requested orforany otherpurpose. PUBLIC BiD LAW Selectalexpenditures made during the yearformaterialand supplies exceeding $ 15,000,orpublic works exceeding $ 100,000,and determine whethersuch purchaseswere made in accordance with LSA-RS 38: (the public bid law). No expenditureswere m ade during the yearfor"m aterialsand supplies exceeding $ 15,000 and no expenditures were m ade forpublic works exceeding $ 100,000, 2 CO DE O F ETH ICS FO R PUBLIC O FFIC IALS AND PUBLIC EM PLO YEES O btain from m anagem enta listofthe im m ediate fam ily m em bers ofeach board m em beras defined by LSA-RS 42: (the code ofethics),and a listofoutside business interests ofalboard m em bers and em ployees,as we las theirim m ediate fam ilies. M anagem entprovided m e with the required listincluding the noted inform ation 3. O btain from m anagem enta listing ofa lem ployees paid during the period underexam ination There were no em ployees during the period underexam ination See Accountant's Report 2805]larvaidAventm ~ Suite102 * Metairie,][.Otdslana70006 ~ (504) ~ FAX (504) W CausewayApproach ~ M antjevjle,louisiana70447 ~(985}

18 4 Determ ine whether any ofthose em ployees included in the listing obtained from m anagem entin agreed-upon procedure (3)were also included on the listing obtained from managementin agreedupon procedure (2)as immediate family members. There were no em ployees during the period underexam ination 5 BUDG ETING O btain a copy ofthe lega ly adopted budgetand a lam endm ents M anagem entprovided m e with a copy ofthe originalbudget. There were no am endm ents to the budgetduring the year. 6. Trace the budgetadoption and am endm ents to the m inute book Itraced the adoption ofthe originalbudgetto the copy approved by the Plaquem ines Parish Courthouse District State oflouisiana,parish ofplaquem ines. 7 Com pare the revenues and expenditures ofthe finalbudgetto actualrevenues and expenditures to determ ine if actual revenues failed to r'neet budgeted revenues by 5% or m ore or if actual expenditures exce eded budgeted am ounts by 5% orm ore. Icom pared the revenues and expenditures ot'the finarbudgetto actualrevenues and expenditures. Actual revenues did notfailto m eetbudgeted revenues by m ore than 5% and actuarexpenditures forthe yeardid not exceed budgeted am ounts by m ore than 5%. 8. Random ly selectsix disbursem ents m ade (luring the period underexam ination and (a) Trace payments to supporting documentation as to properamountand payee Iexam ined supporting docum entation for each of the six selected disbursem ents and found that paym entwas forthe properam ountand m ade to the correctpayee. (b) Determine ifpayments were properly coded to the correctfund and generalledgeraccount; A lpaym ents w ere properly coded to the correctfund and generalledgeraccount (C) Determine whetherpayments received approvalfrom properauthorities Inspection ofdocum entation supporting each ofthe six selected disbursem ents indicated approvals from the Plaquem ines Parish Courthouse District,State oflouisiana,parish ofplaquem ines. 9 M EETING S Exam ine evidence indicating thatagendas form eetings recorded in the m inute book w ere posted or advertised as required by LSA-RS 42:1threugh 42:12 (the open meetings law). Ihave exam ined evidence indicating thatagendas form eetings recorded in the m inute book w ere posted or advertised as required by LSA-RS 42:1through 42:12. See Accountant's Report (16)

19 10 DEBT Exam ine bank deposits for the period under exam ination and determ ine w hether such deposits appearto be proceeds ofbank loans,bonds,orlike indebtedness. Iinspected copies of albank depositslips forthe period under exam ination and noted no deposits which appeared to be proceeds ofbank loans,bonds,orlike indebtedness. 11 ADVANCES AND BO NUSES Exam ine payro lrecords and m inutes forthe yearto determ ine w hetherany paym ents have been m ade to em ployees,w hich m ay constitute bonuses,advances,orgifts. There was no payrolforthe yearunderexam ination Iwasnotengaged to,and did net,perform an examination,the objective ofwhich would be the expression of an opinion on m anagem ent's assertions. Accordingly,Ido notexpress such an opinion. Had Iperform ed additionalprocedures,otherm atters m ighthave com e to m y attention thatw ould have been reported to you. This reportis intended solely for the use of m anagem entofthe Plaquem ines Parish Courthouse District, State oflouisiana,parish ofplaquem ines and the Legislative Auditor,State oflouisiana,and should notbe used by those w ho have not agreed to the procedures and taken responsibility for the sufficiency of the procedures for their purposes. How ever,this report is a m atterof public record and its distribution is not lim ited. M etairie,louisiana June See Accountant's Report (17)

20 Plaquem ines Parish C ourthouse District State of Louisiana,Parish ofplaquem ines SU M M A RY SC H ED U LE O F PR IO R Y EA R FIN D ING S Forthe YearEnded Decem ber There w ere no prioryearfindings fordecem ber31,2000 See Accountant's Report

21 Plaquem ines Parish C ourthouse District State of Louisiana,Parish of Plaquem ines M A NA G EM ENT'S C O R R ECTIV E A CTIO N PLA N FO R C U R R ENT Y EA R FIN D IN G S Forthe YearEnded Decem ber Idid notfind any suggestions forim provem entin the accounting system orany deviations ofcom pliance during m y review ofthe accounting system forthe yearended Decem ber31,2001. See Accountant's Report (19)

22 LO UISIA NA ATTESTATIO N Q UESTIO NNA IRE (ForAttestation Engagem ents ofgovernm ent) June 12,2002 RobertJ.Laporte,C PA 2805 Harvard Avenue - Suite 102 P.O.Box M etairie.louisiana In connection w ith yourcom pilation ofourfinancialstatem ents as ofd ecem ber31,2001 and for the year then ended,and as required by Louisiana Revised Statute 24:513 and the Louisiana G overnm entala uditg uide,im ake the fo low ing representations to you. Iacceptfu lresponsibility for m y com pliance w ith the fo low ing law s and regulations and the internal controls over com pliance w ith such law s and regulations. Ihave evaluated m y com pliance w ith the fo low ing law s and regulations priorto m aking these representations. These representations are based on the inform ation available to m e as ofjune 12,2002 Public B id Law It is true that I have com plied w ith the public bid law, LSA-RS Title 38:2212, and, w here applicable, the regulations of the D ivision of A dm inistration, State Purchasing O fice. Yes[x] No[ ] C ode ofethics forpublic O ficials and Public Em ployees Itis true thatno em ployees oroficials have accepted anything ofvalue,w hetherin the form ofa serv ice,loan,orprom ise,from anyone thatw ould constitute a violation oflsa-r S 42: Yes[x] No[ ] Itis true thatno m em berofthe im m ediate fam ily ofany m em berofthe governing authority,orthe chief executive ofthe governm entalentity,has been em ployed by the governm entalentity after A pril1,1980,undercircum stances thatw ould constitute a violation of LSA-RS 42:1119. Yes[x] No[ ] B udgeting Ihave complied with the state budgeting requirements ofthe LocalGovernmentBudgetAct(LSA- RS 39: )orthe budgetrequirements oflsa-rs 39:34. Yes[x] No[ ] A ccounting and Reporting A llnon-exem ptgovernm entalrecords are available as a public record and have been retained for atleastthree years,as required by LSA-R S 44:1,44:7,44:31,and 44:36. Yes[x] No [ ] see Accountant's Report (2O)

23 Ihave filed m y annualfinancialstatem ents in accordance w ith LSA-R S 24:514,33:463,and/or 39:92,as applicable. Yes [x]no[ ] have had m y financial statem ents audited or com piled in accordance w ith LSA-RS 24:513 Yes [x ]No [ ] M eetings I have com plied w ith the provisions of the O pen M eetings Law, provided in RS 42:1 through 42:12. Yes[x] No [ ] Debt It is true I have not incurred any indebtedness,other than credit for 90 days or less to m ake purchases in the ordinary course ofadm inistration,norhave w e entered into any lease-purchase agreem ents, w ithout the approvalof the State Bond C om m ission, as provided by A rticle V ii, Section 8 of the 1974 Louisiana Constitution, Article V I, Section 33 of the 1974 Louisiana Constitution,and LSA-RS 39: Yes[x] No [ ] A dvances and B onuses It is true I have not advanced w ages or salaries to em ployees or paid bonuses in violation of A rticle V II,Section 14 ofthe 1974 Louisiana Constitution,LSA-RS 14:138,and A G opinion Yes[x] No [ ] Ihave disclosed to you allknow n noncom pliance ofthe foregoing law s and regulations,as w e las any contradictions to the foregoing representations. Ihave m ade available to you docum entation relating to the foregoing law s and regulations. I have provided you w ith any com m unications from regulatory agencies or other sources concerning any possible noncom pliance w ith the foregoing law s and regulations,including any com m unications received betw een the end ofthe period underexam ination and the issuance of this report. Iacknowledge ~ responsibility to disclose to you any known noncompliance which may occursuj:~s,equentto,l~fe issuance ofyourreport. ~,~t'ylw.b residentp ~esparishk'~ erthousedistrict Date See Accountant's Report (21)