RECEIVED LEGISLTtVEAUDITOR 201JUN25a~10:03

Transcription

1 RECEIVED LEGISLTtVEAUDITOR 201JUN25a~10:03 Underprovisionsofstatelaw,til[;reportisaptJtJlc document.acopyoftherepolthasben[~uhmitedto thentityandotherapropri~tepublicoficials,lhe reportisavailableforpublicinspection~thebaton RougeoficeoftheLegislativeAuditorand,where apropriate,atheoficeoftheparishclerkofcourt. ReleaseDate/7-~'!~~~t~"

2 DISTRICTATORNEY EIGHTHJUDICIALDISTRICT OFTHE STATEOFLOUISIANA WINPARISIt DistrictAtorneyoftheEighthJudicialDistrict everycriminalprosecutionbythestateinhisdistrict,istherepresentativeofthestatebeforethegrandjuryinhisdistrict, andisthelegaladvisortothegrandjury.ltcperformsotherdutiesasprovidedbylaw.thedislrictatorneyiselected AsprovidedbyArticleV,Section26oftheLouisianaConstitutionof1974,theDistrictAtorneyhaschargeof byfilequalifiedelectorsofthejudicialdistrictforatermofsixyears.theeighthjudicialdistrictencompasestheparish ofwin,l.ouisiana.

3 DISTR1CTATORNEY EIGHTItJUDICIALDISTRICT OFTHE STATEOFLOUISIANA WINPARISIt TABLEOFCONTENTS IndependentAuditors'ReportOnComplianceAndOnInternalControlOverFinancialReportingBasedOn ndependentauditors'reportonthecomponentunitfinancialstatements PAGENQ AnAuditOfFinancialStatementsPerformedInAcordanceWithGovernmentAuditingStandards ComponentUnitFinancialStatements CombinedBalanceShet-AlFundTypesAcountGroups-December31,20 CombinedStatementofRevenues,Expenditures,andChangesinFundBalances-AlGovernmental CombinedStatementofRevenues,ExpendituresandChangesinFundBalance-Budget(GAP)Basisand FundTypes-December31,20 NotestoFinancialStatements Actual-AlGovernmentalFundTypes-December31,20 CombiningIndividualFundAndAcountGroupFinancialStatements BalanceShet-GeneralFund-December31, ,425 StatementofRevenues,Expenditures,andChangesinFundBalances-Budget(GAP)BasisAnd SpeciatRevenueFunds Actual-GeneralFund-December31.20 CombiningBalanceShet-SpecialRevenueFund-December31,20 CombiningStatementofRevenues,Expenditures,AndChangesInFundBalance-SpecialRevenue- CombiningStatementofRevenues,Expenditures,AndChangesInFundBalance-Budget(GAP)Basis 26 AgencyFund AndActual-SpecialRevenueFund-December31, BalanceShet-AsetForfeitureFund-December31,20 GeneralFixedAsetsAcountGroup StatementofChangesInAsetsAndLiabilities-AsetForfeitureFund-December31,19 3O 3132 StatementofGeneralFixedAsets-BySource-December31,20 OtherSuplementaryInformation StatementofChangesinGeneralFixedAsets-December31, ReportOnComplianceWithRequirementsAplicableToEachMajorProgramAndInternalControlOver ScheduleofExpendituresofFederalAwards-December31,20 ComplianceInAcordanceWithOMBCircularA

4 DISTRICTA'ITORNEY EIGHTItJUDICIALDISTRIC7 STATEOFLOUISIANA WINPARISH TABLEOFCONTENTS-(CONT.) ScheduleofFindingsAndQuestionedCost-December31,20 Management'sCorectiveActionForCurentYearAuditFindings Management'sSumaryofPriorYearFindings Graphs _PAGENO

5 JOHNR.VERCHERPC Certi~iedPu6~cAcountant Jena,Louisiana71342 Tel:(318) P.O.Box1608 Fax:(318) ITOR'SREPORTONTIlECOMPONE 1tonorableTeryReves,I)istriclAtorney P.O.l)rawer1384 Wmnficld.Louisiana oftheeighthjudicialdistrict JudicialDistrict,WinParish,l,ouisiana,acomponentunitoftheWinParishPoliceJury,asofDecember3l,20and fortheyearthenendedaslistedinthetableofcontents.thesefinancialstatementsaretheresponsibilityofthedistrict IhaveauditedtheacompanyingcomponentunitfinancialstatementsoftheDistrictAtorneyoftheEighth AtorneyoftheEighthJudicialDistrict,WinParish,Louisiana,andmanagement.Myresponsibilityistoexpresan opinionolthesefinancialstatementsbasedonayaudit. Standard~',isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequirethat1planandperformthe auditobtainreasonableasuranceaboutwhetherthefinancialstatementsarefreofmaterialmistatemenl.anaudit 1conductednayauditinacordancewithgeneralyaceptedauditingstandardsandGovernwntAuditing includesexamining,onatestbasis,evidencesuportingtheamountsandisclosuresinthefinancialstatements.anaudit alsoincludesasesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswelas evaluatingtheoveralfinancialstatementpresentation.ibelievethatmyauditprovidesareasonablebasisformyopinion. bailbondpremiumsinacordancewithr.s.2: theamountofthisliability,whichisconsideredmaterial,has notbendetermined. Thegeneralfundoesnotpresent"amountdueothergovernmentalunits",aliabilityresultingfromundistributed paragraph,thefinancialstatementsreferedtoabovepresentfairly,inalmaterialrespects,thefinancialposiliouofthe DistrictAtorneyoftheEighthJudicialDistrictasofDecember31,20,andtheresultsofitsoperationsfortheyearthen Inmyopinion,exceptfortheomisionof"amountsdueothergovernmentalunits"asdiscusedinthethird endedinconformitywithgeneralyaceptedacountingprinciples. suplementaryiufomalion,combiningstatementsandthegraphslistedinthetableofcontentsarepresentedforpurposes ofaditionalanalysisandarenotarequiredpartofthefinancialstatementsofthedistrictatorneyoftheeighthjudicial Myauditwasmadeforthepurposeofornainganopiniononthefinancialstatementstakenasawhole.Theother l)islrict,winparish,louisiana.suchinformationhasbensubjected1otheauditingproceduresapliedintheauditof lhcfinancialstatementsand,inmyopinion,isfairlypresentedinalmaterialrespectsinrelation1othefinancial slalemeulstakenasawhole. considerationofdistriclatorneyoftheeighthjudicialdistrict,winparish,louisiana'sinternalcontroloverfinancial reportingandmytestsofitscompliancewithcertainprovisionsoflaws,regulations,contractsandgrants. InacordancewithGovernmentAuditingStandards,IhavealsoisuednayreportdatedMay15,201,onmy AMERICANINSTITUTEOFCERTIFIEDPUBLICACOUNTANTS SOCIETYOFLOUISIANACERTIFIEDPUBLICACOUNTANTS _MEMBER

6 asawhole.theacompanyingscheduleofexpendituresofederalawardsispresentedforpurposesofaditionalanalysis Myauditwasperformedforthepurposeoforminganopiniononthecomponentunitfinancialstatementstaken asrequiredbyu.s.oficeofmanagementandbudgetcirculara-13,auditsofstates,localgovernments,andnon- ProfitOrganizations,andisnotarequiredpartofthecomponentunitfinancialstatementsoftheDistrictAtorneyofthe Eighfl~JudicialDistrict,WrenParish,Louisiana.Suchinformationhasbensubjectedtotheauditingproceduresaplied intheauditofthecomponentunitfinancialstatementsand,inayopinion,isfairlystated,inalmaterialrespects,in relationtothecomponentunitfinancialstatementstakenasawhole. JofmR.Vercher Jcna,l,ouisiana May15,201

7 JOHNR.VERCHERPC CertfedPu(~ficAcountant Jena,Louisiana71342 P.O.Box1608 Fax:(318) Tel:(318) IN N G TO F NJ N PERFORMEl) Ol,OVER Thc]lonorableTen'yReves,DistrictAtorney oftheeighthjudicial)istrict P.O.l)rawer1384 Winfield.Louisiana WinParish,l.ouisiana,asofandfortheyearendedDecember31,20,andhaveisuedmyreporthereondatedMay 1haveauditedthecomponentunitfinancialstatementsoftheDistrictAtorneyoftheEighthJudicialDistrict, 15,201.Iconductedmyauditinacordancewithgeneralyaceptedauditingstandardsandthestandardsaplicableto financialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneraloftheuniledstates. (;omlfliance WrenParish,].ouisiana,financialstatementsarefreofmaterialmistatement,lperformedtestsofitscompliancewith certainprovisionsoflaws,regulations,contractsandgrants,noncompliancewithwhichcouldhaveadirectandmaterial Aspa~lofobtainingreasonableasuranceaboutwhethertheDistrictAtorneyoftheEighthJudicial)istricl, cfeclonthedeterminationofinancialstatementamounts.however,providinganopiniononcompliancewiththose provisionswasnotanobjectiveofnayaudit,andacordingly,idonotexpresuchanopinion.theresultsofmytests disclosednoinstancesofnoncompliancethatarerequiredtobereportedundergovernmentauditingstandard.exceptas folowsandasdiscusedin"scheduleoffindingsandquestionedcosts"onpages nternalControlOverFinancialRenortine 20-C-1BonusesPaidtoEmployes Parish,Louisiaoa'sinternalcontroloverfinancialreportinginordertodeternainenayauditingproceduresforthepurpose ofcxpresingmyopiniononthefinancialstatementsandnot1oprovideasuranceontheinternalcontroloverfinancial Inplaningandperformingmyaudit,IconsideredtheDistrictAtorneyoftheEighthJudicialDistrict,Win reporting.myconsiderationoftheinternalcontroloverfinancialreportingwouldnotnecesarilydisclosealmailersin theinternalcontroloverfinancialreportingthatmightbematerialweakneses.amaterialweaknesisaconditionin whichthedesignoroperationofoneormoreoftheinternalcontrolcomponentsdoesnotreducetoarelativelylowlevel theriskthatmistalementsinamountsthatwouldbematerialinrelatioa~tothefinancialstalemenlsbeingauditedmay ocurandnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheirasigned fimctions.inotednomatersinvolvingtheinternalcontroloverfinancialreportinganditsoperationthat1considertobe malerialweakneses..americaninstituteofcertifiedpublicacountants SOCIETYOFLOUISIANACERTIFtEDPUBLICACOUNTANTS MEMBER_ 3

8 intendedtobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties. "/'hisreportisintendedsolelyfortheinformationanduseofmanagementandthelegislativeauditorandisnot Joh,~R.Verc~er Jena,l.ouisiana May15,201

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10 DISTRICTA'ITORNEYOFTHEIGHTH STATEOFLOUISIANA JUDICIALDISTRICT WINPARISH COMBINEDBALANCESHET-ALFUNDTYPESANDACOUNTGROUPS DECEMBER31.20 Governmental FundType Fiduciary ASETS General Revenue Special Fund Acount Agency Fund Groups General Fixed Asets (Memorandum CashandCashEquivalents Receivables: DueFromOtherGovernments: ComisionsOnFines&Forfeitures $38,603 ComisionsOnCoudCosts GeneralFixedAsets FederalGrants Other 1,405 $1.023 Total Only) 2,910 30,363 -O- 4,053-O- -0-$ LIABILITIES&FUNDEQUITY Liabilities TOTALASETS $73, , O- -O- $ ,363 1,4052,910 2,630 $72,818 $173,805 Z~I~ AcountsPayable AcruedPayrolTaxes&Retirement DueToLawEnforcementAgencies TOTALIABILITIES AndOthers $10,280 7, FundEquity- InvestmentInGeneralFixed._$_._%?._89 -O- -0- $ *0-10, Asets TotalFundEquity FundBalance-._5_5._,_.9_2. -O-$-0-$ TOTALIABILITIES& FUNDEQUITY _._$_._~;9_2 $73,281$23,653$4,053 _L._~5 ~5~ ,51 $72,818 _$_._.L2._,_8!_8._ -0- $72, ,254 Z~.3.~. 173,805 Theacompanyingnotesareanintegralpartofthefinancialstatement. 6

11 COMBINEDSTATEMENTOFREVENUES,EXPENDITURES,AND DISTRICTATORNEYOFTtEIGHTHJUDICIALDISTRICT STATEOFLOUISIANA CtIANGESINFUNDBALANCES-ALGOVERNMENTALFUNDTYPES FORTHEYEARENDEDECEMBER31.20 REVENUES General ChargesForServices Fund Intergovernmental- Special Revenue Fund (Memorandum CityAtorneyFes $ -0-$70,563$ Total Only) 70,563 ComisionsOnFines&Forfeitures OtherRevenues ComisionsOnCourtCosts FederalAndOtherGrants EXPENDITURES TOTALREVENUES 320,3Ō GeneralGovernment-Judicial Curent: AutomobileExpense BankFes ConventionsAndSeminars CriminalCourtFundReimbursement $2,9231 DuesAndSubscriptions 32,564 LegalAndAcountingFes 40,0 LegalLibrary 6,071 MerchantRefund 2,105 10, ,93854o 1,127 32,564 OficeSupliesAndPostage OtherMiscelaneous 5, ,0 7,198 PublicEducation 1,753 RepairsAndMaintenance 6,180 2,821 2,105 SalariesAndRelatedBenefits TOTALEXPENDITURES Travel 38, Telephone 303,785 20,474 1,170 4,61 12,923 5,093 25, ,841 2, ,658 59, , ,43 EXCES(DEFICIENCYOFREVENUES.-~~-~-~ -~~-~-~ 48,32 15,28 OVER(UNDER)EXPENDITURES OtherFinancingSources(Uses) _$_._.!2.36z20_.3)_._ TotalOtherFinancingSources(Uses) OperatingTransfersIn OperatingTransfersOut $308,038 $293, $297,516 ~o~2~_. _~._.~29Z~L $8,326 ~30~8~)_.~ $316,364 EXCES(DEFICIENCY)OFREVENUES $ -0- OVER(UNDER)EXPENDITURESAND OTHERFINANCINGSOURCES(USES) FUNDBALANCE-BEGININGOFYEAR $61,313$(3,96)$ 57,317 FUNDBALANCE-ENDOFYEAR -~-~-~~~ (5,321) 27,40 ~ ~g~-~- 2,19 Theacompanyingnotesareanintegralpartofthefinancialstatement?

12 DISTRICTA'ITORNEYOFTHEIGHTHJUDICIALDISTRICT COMBININGSTATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE- WINFIELD,LOUISIANA BUDGET(GAP)BASISANDACTUAL-ALGOVEIUXIMENTALFUNDTYPES FORTHEYEARENDEDECEMBER31,20 GeneralFund ChargesForServices REVENUES Budget Intergovernmental- CityAtorneyFes -0-$ Actual -0- (Unfavorable) Favorable Variance ComisionsOnFines&Forfeitures OtherRevenue ComisionsOnCourtCosts 12,0 FederalAndOtherGrants 25,0 23,0 12,0-0-- TOTALREVENUES $29,0 165,0 ~,.~_ 191,10 24,36 2,941 0-(64) 3~._ (50) EXPENDITURES._~_._._2~4~J~_ $25, (J~_~_). GeneralGovernment-Judicial Curent: AutomobileExpense BankFes ConventionsAndSeminars $2,750 CriminalCourtFundReimbursement 30,0 40,0 20 $2,9231 DuesAndSubscriptions LegalAndAcountingFes LegalLibrary 6,50 32,564 OficeSupliesAndPostage 2,0 40,0 OtherMiscelaneous 5,0 6,071 (2,564) (249)(31) PublicEducation 35,0 1,50 2, RepairsAndMaintenance 2,0 5,093 1,753 SalariesAndRelatedBenefits Travel&Mileage 314,0 25, , ,180 (4,180) 429(105)(93) (253) Telephone MerchantRefunds VictimRestitution 15,0 303,785 TOTALEXPENDITURES "~;-]~-8~-.]450-25, ,28 10,215 (3,963) 171 -~-~6~- -0- (15) -0~ EXCES(DEFICIENCY)OFREVENUES i~i-i_i~il (28)-0-Ō- OVER(UNDER)EXPENDITURES OtherFinancingSources(Uses) _~;_(2.60_,450).$_(236,203)._ TotalOtherFinancingSources(Uses) OperatingTransfersIn OperatingTransfersOut $302,750 -$-~6~7/-5iJ -0- '$-~Y:B~ $308,038 (10,52) ~i~i(~;i_21~ili $ (10,52) 5,28 EXCES(DEFICIENCY)OFREVENUES OVER(UNDER)EXPENDITURESAND OTHERFINANCINGSOURCES(USES) FUNDBALANCE-BEGININGOFYEAR $42,30$61,313$ 19,013 FUNDBALANCE-ENDOFYEAR -~-$~-?i~+$b5";gi~-2" (5,321) (5,321) -0- Theacompanyingnotesareanintegralpartofthefinancialstatement

13 SpecialRevenue Budget 70,0 Actual Favorable Variance Totals (Unfavorable) $70,0 Budget Actual 320, ,0 70,563 (Unfavorable) Variance Favorable ,0 5, ,0 -~-~i~% 480,175 4,0 31,268 (64)(50) (174) $10, ,939$ 23, (439) -0- (14) 1, ,127 (12,717) 20,0 1,50-0- $13, ,250 1,170 (127) 40,50 $13,938 40,0 7,50 32,564 54O $ 30, ,474 4, ,0 40,0 5,0 7, (68) (145) 3,589(474) 13,0 2, ,250 12,923 5,093 12,0-0- 3,0 $~_~8,~4~ 1,50 32, (2,656) 34,0 5,050 10,841 2, ,0 59, ,50 15,0 36,43 (4,437) 302(105)(93)7(591) 3,0 48, ,28 2,821 (1,32) 7, (28) 179 i~ 1,50 i)i~i~ $293,520$ 6,790$26,280$57,317 $8,326 (305,842)$ $ (5,842) 8,326 2,484 "~~:%-5 $302,750 (3O,O0O) $316,364._$~.!,037 -~~ (316,364) $ (16,364) 13,614 $(13,270)$(3,96)$ $27,40 -~-~-~ 27,40.~-$ 9,274$29,030$57,317$ ~-:~- -0-2,19 28,287 ~.~~-~-~ 2,19-0-

14 DISTRICTATORNEYOFTIlE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinaneia[Statements INTROI)UCTION l.ouisiana,havebenpreparedinconformitywithgeneralyaceptedacountingprinciplesasapliedtogovernment units.thegovernmentacountingstandardsboardistheaceptedstandard-setingbodyforestablishing ThefinancialstatementsoftheDistrictAtorneyoftheEighthJudicialDistrict,WinParish,Winfield, governmentalacountingandfinancialreportingprinciples.thefolowingnotestothefinancialstatementsarean integralpartofthefinancialreport. (1)SUMARYOFSIGNIFICANTACOUNTINGPOLICIES cvcrycriminalprosecutionbythestateinhisdistrict,istherepresentativeofthestatebeforethegrandjuryinhisdistrict, andisthelegaladvisortothegrandjury.heperformsotherdutiesasprovidedbylaw.thedistrictatorneyiselected AsprovidedbyArticleV,Section26oftheLouisianaConstitutionof1974,theDistrictAtorneyhasehargcof bythequalifiedelectorsoflhejudicialdistrictforatermofsixyears.theeighthjudicialdistrictencompasestheparish ofwin.1.ouisiana. Board(GASB)topromulgategeneralyaceptedacountingprinciplesandreportingstandardswithrespectoactivities andtransactionsofstateandlocalgovernmentalentities.innovemberof1984,thegasbisuedacodificationof InAprilof1984,theFinancialAcountingFoundationestablishedtheGovernmentalAcountingStandards governmentalacountingandfinancialreportingstandards.thiscodificationandsubsequentgasbpronouncemcnls,is recognizedasgeneralyaceptedacountingprinciplesforstateandlocalgovernments. conformtogeneralyaeptedacountingprinciplesasaplicabletogovernments.suchacountingandreporting proceduresalsoconformtotherequirementsetforthinthelouisianagovernmentalauditguideandtol.ouisiana TheacountingandreportingpoliciesoftheDistrictAtorneyoftheEighthJudicialDistrictofWinParish RevisedStatute24:517,andtotheindustryauditguide,AuditsofStateandLocalGovernmentalUnits B.REPORTINGENTITY Thefolowingisasumaryofcertainsignificantacountingpolicies theeighthjudicialdistrictisapartofthedistrictcourtsystemofthestateoflouisiana.however,thestatestatutesthai createthei)istriclatorneysalsogivethedistrictatorneyscontroloveraltheiroperations.thisincludesthehiringand Forfinancialreportingpurposes,inconformancewithGASBCodificationSection210,theDistrictAtorneyof retentionofemployes,authorityoverbudgeting,responsibilityfordeficits,andthereceiptandisbursementofunds. Thel)istriclAtorneyisfinancialyindependentandoperatesautonomouslyfromtheStateofLouisianand independentlyfromthedistrictcourtsystem. reportingentityforwinparish.thefinancialreportingentityconsistsof(a)theprimarygovernment(policejury),(b) Asthegoverningauthorityoftheparish,foreportingpurposes,theWinParishPoliceJuryisthefinancial organizationsforwhichtheprimarygovernmentisfinancialyacountable,and(e)otherorganizationsforwhich exclusionwouldcausethereportingentity'sfinancialstatementstobemisleadingorincomplete. 10

15 DISTRICTATORNEYOFTIlE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotileFinanciafStatements(Cont.) (1) SUMARYOFSIGNIFICANTACOUNTINGPOIJCIES-~Co componentunitshouldbeconsideredpartofthewinparishpolicejuryforfinancialreportingpurposes.thebasic GovernmentalAcountingStandardsBoardStalementNo.14establishedcriteriafordeleniningwhich criterionforincludingapotentialcomponentunitwithinthereportingentityisfinancialacountability.thiscriteria includes: 1.Apointingavotingmajorityofmaorganization'sgoverningbody,and a.theabilityofthepoliejurytoimposeitswilonthatorganizationand/or b.thepotentialfortheorganizationtoprovidespecificfinancialbenefitstorimposespecificfinancia 2.Organizationsforwhichthepolicejurydoesnotapointavotingmajoritybutarefiscalydependenlonthe burdensonthepolicejury. policejury. 3.Organizationsforwhichthereportingentityfinancialstatementswouldbemisleadingifdataofthe organizationisnotincludedbecauseofthenatureorsignificanceoftherelationship. toimposespecificfinancialburdensonthepolicejury.inadition,thereportingentityfinancialstatementswouldbe misleadingifdataofthedistrictatorneyisnotincludedbecauseofthenatureandsignificanceoftherelationship.for Thel)istrictAtorneyoftheEighthJudicialDistrictisfinancialydependentonthepolicejuryandhastheability thesereasons,thedistrictatorneywasdeterminedtobeacomponentunitofthewinparishpolicejury,thefinancial reportingentity.theacompanyingfinancialstatementspresentinfomtiononlyonthefimdsmaintainedbythedislrjcl Atorneyandonotpresentinformationonthepolicejury,thegeneralgovernmentservicesprovidedbythat govermnentalunit,ortheothergovernmentalunitsthatcomprisethefinancialreportingentity. A.FUNDACOUNTING consideredaseparateacountingentity.theoperationsofeachfundareacountedforwithaseparatesetofselfbalancingacountsthatcompriseitsasets,liabilities,fundequity,revenues,andexpenditures.anacountgroupisa TheacountsoftheDistrictAtorneyareorganizedonthebasisofundsandacountgroups,eachofwhichis financialreportingdevicedesignedtoprovideacountabilityforcertainasetsandliabilitiesthatarenotrecordedinthe fundsbecausetheydonotdirectlyafectnetexpendableavailablefinancialresources.fundacountingisdesignedto demonstratelegalcomplianceandtoaidfinancialmanagementbysegregatingtransactionsrelatingtocertaingovernment functionsoractivities. themeansbywhichspendingactivitiesarecontroled.thevariousfundsaregrouped,inthefinancialstatementsinthis report,intotwogenericfundtypesandthrebroadfundcategoriesasfolows: Revenuesareacountedforintheseindividualfundsbaseduponthepurposeforwhichtheyaretobespentand

16 DISTRICTATORNEYOFTHE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinancia[Statements(Cont.) (1)SUMARYOFSIGNIFICANTACOUNTINGPOIJCIES-(Cont. FUNDACOUNTING-(Cont.) GeneralFnd(DistrictAtorney'sExpense) resourcesexcepthoserequiredtobeacountedforinanotherfund. TheGeneralFundisthegeneralopera(trigfundoftheDistrictAtorney.Itisusedtoacountforalfinancial providesthatwelvepercentofthefinescolectedandbondsforfeitedbetransmitedtothedistrictatorneytodefraythe necesaryexpendituresofhisofice. TheGeneralFundwasestablishedincompliancewithLouisianaRevisedStatute15:571.1asamended,which asesments,expendabletrusts,orothermajorcapitalprojects)thatarelegalyrestrictedtoexpendituresforspecific purposes.thespecialrevenuefundsofthedistrictatorneyoftheeighthjudicialdistrictconsistofthefolowing: Specialrevenuefundsareusedtoacountfortheprocedsofspecificrevenuesources(otherthanspecial TitleIV-DFund authorizedbyact17of1975,toestablishfamilyandchildsuportprogramscompatiblewithtitleiv-i)ofthe SocialSecurityAct.Thepurposeofthesefundsistoenforcethesuportobligationowedbyabsentparentsto TheTitleIV-DFundconsistsofreimbursementgrantsfromtheLouisianaDepartmentofSocialServices, theirfamiliesandchildren,tolocateabsentparents,toestablishpaternity,andtobtainfamilyandchildsuport. TitleIV-DIncentiveFund Non-AFDCchildsuporlcolections.Theamountandthedistributionoftheincentivepaymentsaregovernedby thecodeoffederalregulations(cfr)303.52whichrequiresthestatetopasthroughanapropriateshareof IncentivepaymentsareprovidedtoindividualstatesasamotivatingdevicetoincreasebothAlq)Cand thepaymentstopoliticalsubdivisionsbasedoncriteriawhichtakeintoacountheficiencyandefectivenesof theactivitiescariedoutunderthestateplan. athediscretionofthedistrictatorney. Incentivepaymentsarenotconsideredtobefederalfinancialasistanceandmaybeusedforanypurpose

17 DISTRICTATORNEYOFTIlE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotfteFinancia(Statements(Cont A.FUNDACOUNTING-(Cont.) (1) SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Cont. GovernmentalFunds-(Cont. IFortldesChecksColectionFeFund RevisedStatute16:15,whichprovidesthatheDistrictAtorneyreceives,fromtheprincipaltotheofense,a prescribedamountuponcolectionofaworthlescheck.expendituresfromthisfundareathesolediscretionof TheWorthlesCheckColectionFeFundconsistsofescolectedinacordancewithl.ouisiana thedistrictatorneyandmaybeusedtodefraythesalariesandexpensesoftheoficeofthedish'iclatorney, butmaynotbeusedtosuplementhesalary&thedistrictatorney. Pre-TrialInterventionFund alternativetoprosecution.individualswhovoluntertoparticipateintheprogramareasesedafeandreceive cordinatedasistanceinjobplacement,educationalandvocationalreferals,personalandgroupcounseling,and Thepre-lrialinterventionprogramisadiversionprogramwhichisoferedtoselectedofendersasan referals1othercomunityagenciesapropriatetotheirneds.fesreceivedmaybeusedforanypurposeat thesolediscretionofthedistrictatorney. AgenO,Fundorganizations,othergovernmentsandotherfunds. Agencyfundsareusedtoacountforasetsheldbythegovernmentasanagentforindividuals,private operations. Agencyfundsarecustodialinature(asetsequaliabilities)andonotinvolvemeasurementofresultsof AsetForfeitureFundorderofthedistrictcourt,thesefundsareitherefundedtothelitigantsordistributedtotheapropriaterecipient,in acordancewithaplicablelaws. TheAsetForfeitureFundisusedasadepositoryforasetseizedbylocalawenforcementagencies.Upon Ge~leralFixedAsetsAcountGroup xedasetsandlone-termliabilities FixedAsetsAcountGroup,andarerecordedasexpendituresinthegovernmentalfundtypeswhenpurchased. FixedAsetsusedinthegovernmentalfundtypeoperations(generalfixedasets)areacountedforintheGeneral 13

18 DISTRICTATORNEYOFTIE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinanciafStatements(Cont.) (1) SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Cont.~ A.FIJNI)A('('OUNTING-(Cont.) FixedAsetsandLone-TermLiabilities-{Cont GeueralqxedAsetsAcountGroup-(Cont.) Alfixedasetsarestatedathistoricalcostorestimatedhistoricalcostifactualhistoricalcostisnotavailable.Donated fixedasetsarevaluedatheirestimatedfairvalueonthedatedonated.noneofthedistrictatorney'sfixedasetscosts havebenestimated.nodepreciationhasbenprovidedongeneralfixedasets. tcrmdebtacountgroup,notinthegeneralfund. Long-termliabilitiesexpectedtobefinancedfromthegovernmentalfundareacountedforinthegeneralong- GeneralLone-TermDebtAcountGroup generalobligationbondsandotherlong-termdebt.]'heacountingandreportingtreatmentapliedtothefixedasetsand long-termliabilitiesasociatedwithafundaredeternainedbyitsmeasurementfocus.algovernmentalfundsare Thisisnotafundbutratheranacountgroupthatisusedtoacountfortheoutstandingprincipalbalancsof acountedforonaspendingor"financialflow"measurementfocus.thismeansthatonlycurentasetsandcurent liabilitiesaregeneranyincludedontheirbalanceshets.theireportedfundbalance(netcurentasetsisconsidereda measureof"availablespendableresources."governmentalfundoperatingstatementspresentincreases(revenuesand otherfinancingsources)andecreases(expendituresandotherfnancinguses)inetcurentasets.acordingly,theyarc saidtopresentasumaryofsourcesandusesof"availablespendableresources"duringaperiod. l,ong-tcndebtacountgroup. Long-termliabilitiesexpectedtobefinancedfromgovernmentalfundtypesareacountedforinfl~cGenera Theyarenotinvolvedwithmeasurementofresultsofoperations. Thetwoacountgroupsarenot"funds."Theyareconcernedonlywiththemeasurementofinancialposition B.BASISOFACOUNTING financialstatements.basisofacountingrelatestothetimingofthemeasurementsmade,regardlesofthemeasurement focusaplied. Basisofacountingreferstowhenrevenuesandexpendituresarerecognizedintheacountsandreportedinthe rcognizedwhentheybecomemeasurableandavailableasnetcurentasets.theprimaryrevenuesourceswhichare susceptibletoacrualunderthemodifiedacrualbasisofacountingincludefes,charges,andcomisionsforservices, Thegovernmentalfundsareacountedforusingthemodifiedacrualbasisofacounting.Theirevenuesare intergovernmentalrevenue,andinterestrevenue.comisionsonfinesandbondforfeituresandcourtcostsarerecorded intheyeartheyarecolectedbythetaxcolector.grantsarerecordedwhenthedistrictatorneyisentitledtothefunds. Fesonworthleschecksarerecordedintheyearinwhichtheworthlescheckispaid.Interestincomeisacrued, 14

19 DISTRICTATORNEYOFTHE EIGHTH]UDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinanciafStatements(Cont.) (1) SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Con B.BASISOFACOUNTING-(Cont.) whenitsreceiptocursonenoughafterthendoftheacountingperiodsoastobebothmeasurableandavailable abilityisincured. Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacountingwhentherelatedfund C.IUI)GETARYPRACTICES Transfersbetwenfundswhicharenotexpectedtoberepaidareacountedforasotherfinancingsources(uses) RevenueFundsinacordancewithLouisianaRevisedStatutes.Theoperatingbudgetispreparedbasedonprioryear's revenuesandexpendituresandthestimatedincreasethereinforthecurentyear,usingthemodifiedacrualbasisof TheDistrictAtorneyadoptsabudgetpriortoJanuary1ofeachyearfortheGeneralFundandtheSpecial acounting.thedistrictatorneyisnotrequiredtopublishthebudget,buthebudgetmustbeadoptedandavailablefor publicinspection.budgetedamountsincludedintheacompanyingfinancialstatementsincludetheoriginaladopted budgetamountsandalsubsequentamendments.albudgetapropriationslapseatyearend. D.COMPENSATEDABSENCES year.vacationleavemaynotbeacumulatedandlapsesathendofeachfiscalyear.sickleavemaybeacumulated uptoamaxinmofthirlydays.gasbstatement16providesfortheacrualofearnedsickleaveonlytothextentitis Ful-timemployesoftheDistrictAtorney'soficearntendaysvacationleaveandsixdaysickleaveach probablethathebenefitswilresultinterminationpayments,ratherthanbetakenasabsencesduetoilnes.sincethe DistrictAtorneydoesnotprovideterminationpaymentsforsickleave,noacrualofliabilityforearnedsickleavehas bcnpresentedinthefinancialstatements.thecostofcurentleaveprivilegesisrecognizedasacurent-yearexpenditure inthegeneralfundwhenleaveisactualylaken. E.RECE1VABI,ES expectedtobctmcolectible. Alreceivablesarereportedatheirgrosvalue,andwhereaplicable,arereducedbythestimatedportionthatis F.SIORT-TERMINTERFUNDRECEIVABLES/PAYABLES rendered.thesereceivablesandpayablesareclasifiedas"duefromotherfunds"or"dueotherfunds"onthebalance shet.short-terminterfundloansareclasifiedas"interfundreceivables/payables"andarerecordedbyalfundsafected l)uringthecourseofoperations,numeroustransactionsocurbetwenindividualfundsforgodsprovidedorservices intheperiodinwhichtransactionsarexecuted.

20 DISTRICTATORNEYOFTHE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinanciafStatements(Cont.) (1).SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Cont G.FUNI)EQUITY 1.TOTALCOLUMNSONCOMBINEDSTATEMENTS-OVERVIEW Theunreservedfundbalancesforgovernmenlalfundsrepresentheamountavailableforbudgetingfutureoperations I.USEOFESTIMATES managelnentomakestimatesandasumptionsthatafecthereportedamountsofasetsandliabilitiesandisclosure ofcontingentasetsandliabilitiesathedateofthefinancialstatementsandthereportedamountsofrevenuesand Thepreparationofinancialstatementsinconformitywithgeneralyaceptedacountingprinciplesrequires expensesduringthereportingperiod.actualresultscouldiferfmnthosestimates. J.ENCUMBRANCES TheDistrictdoesnotutilizencumbranceacounting K.CASIANDINVESTMENTS Deposits lestheamountofthefederaldepositinsurancecorporationinsurance.thedistrict'sdepositsarecategorizedtogive alindicationofthelevelofriskasumedbythedistrictatyear-end.thecategoriesaredescribedasfolows: ItistileDistrict'spolicyfordepositstobe10%securedbycolateralatmarketorpar,whicheverislower, ~Category1-InsuredorcolateralizedwithsecuritiesheldbytheDistrictorbyitsagentintheDistrict's ~Category2-Colateralizedwithsecuritiesheldbythepledgingfinancialinstitution'strustdepartlnentor name. agentinthedistrict'sname. ~Category3-Uncolateralized 16

21 DISTRICTATORNEYOFTHE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotileFinanciafStatements(Cont.) SUMARYOFSIGNIFICANTACOUNTINGPOLICIES-(Con K.CASItANDINVESTMENTS-(Cont.) SabinestateBank GeneralRevenueAgency SecuredasFolows Fund Special Fund Fund Total RETIREMENTCOMITMENTS FDIC(Category-1) $38,603$1,023$4,053$ $38,603$1,023$4.053$ itsemployes.thedistrictatorneyandtheasistantdistrictatorneysaremembersofthelouisianadistrict Atorney'sRetirementSystem.OtheremployesoftheDistrictAtorney'soficearemembersoftheParochial TheDistrictAtorneyparticipatesintwocost-sharingmultiplemployer,statewideretirementsystems(PEF.S)for l,;mployesretirementsystemoflouisiana,plana.theseretirementsystemsarecost-sharing,multiplemployer, statcwideretirementsystemswhichareadministeredbyseparateboardsoftrustes.thecontributionsofparticipating agcncicsarepoledwithineachsystemtopaytheacruedbenefitsoftheirespectiveparticipants.thecontributionratcs arcaprovedbythelouisianal.egislature. folowseachsystemprovidesforemployerandemployecontributionsbasedonapercentageofgrosearningsas ParochialEmployesRetirementSystem DistrictAtorney'sRetirementSystem EMPLOYER 8.25% 1.25% EMPLOYE 9.5% Inaditiontothecontributionshownabove,eachsystemreceivesashareoftheagregateamountofthead 7.0% valoremtaxeshowntobecolectedbythetaxrolofeachrespectiveparish. DistrictAtorno,'sRetirementSystem parishofthestateoflouisiana,oremployedbytheretirementsystemofthelouisianadistrictatorney'sasociation areligibletoparticipateinibisystem. Generany,alpersonswhoareDistrictAtorneysoftheStateofLouisiana,AsistantDistrictAtorneysinany AsistantDistrictAtorneyswhoearn,aminimum,theamountpaidbythestateforAsistantDistrictAtorneysandarc undertheageof60athetimeoforiginalemploymentandaldistrictatorneysarerequiredtoparticipateinthesyslem. FormcnrberswhojoinedtheSystembeforeJuly1,190,andwhoelectednotobecoveredbythenewprovisions,the folowingaplies:anymemberwith23ormoreyearsofcreditableserviceregardlesofagemayretirewitha3percent benefitreductionforeachyearbelowage5,providedthatnoreductionisapliedifthememberhas30ormoreycarsof scrvic.anymemberwithatleast18yearsofservicemayretireatage5with3percentbenefitreductionforeachyear belowage60.inadition,anymemberwithatleast10yearsofservicemayretireatage60with3percentbenefit

22 DISTRICTATORNEYOFTHE EIGHTHJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH NotestotheFinanciafStatements(Cont.) (2) reductionforeachyearetiringbelowtheageof62.theretirementbenefitisequalto3percentofthemember'saverage RETIREMENTCOMITMENTS-(Cont finalcompensationmultipliedbythenumberofyearsofhismembershipservice,notoexced10percentofhis averagefinalcompensation. folowingaplies:membersareligible1oreceivenormalretirementbenefitsiftheyareage60andhavel0yearsof servicecredit,areage5andhave24yearsofservicecredit,orhave30yearsofservicecreditregardlesofage.the FormemberswhojoinedtheSystemafterJuly1,190,orwhoelectedtobecoveredbythenewprovisionsthe normalretirementbenefitisequalto3.5percentofthemember'sfinal-averagecompensationmultipliedbyearsof membershipservice.amemberiseligibleforearlyretirementifheisage5andhas18yearsofservicecredit.the earlyretirementbenefitisequaltothenormalretirementbenefitreduced3percentforeachyearthememberetiresin advanceofnormalretirementage,benefitsmaynotexced10percentofaveragefinalcompensation."/'hesystemalso providesdeathandisabilitybenefits.benefitsarestablishedoramendedbystatestatute. sharingfundsasapropriatedbythelegislature.the.2percentisthestatutorysetratethatcanbeadjustedbythepublic RetirementSystem'sActuarialcomite.Statestatuterequirescoveredemployestocontribute7percentoftheir ContributionstotheSysteminclude.2percentoftheadvaloremtaxescolectedthroughouthestaleandrevenue salarieslothesystemandrequireseachdistrictatorneytoprovidemployercontributionsasnededtoactuarialyfund financialstatementsandrequiredsuplementaryinformationforthesystem.thatreportmaybeobtainedbywritingto thelouisianadistrictatorneysretirementsystem,2109decaturstret,neworleans,louisiana ,orby ṪheDistrictAtorney'sRetirementSystemisuesananualpubliclyavailablefinancialreporthaincludes caling(504) ParochialEmployesRetirementSystem F,mployesRetirementSystemofLouisiana(System),amultiple-employer(cost-sharing),publicemployeretirement SubstantialyalemployesoftheDistrictAtorneyoftheEighthJudicialdistrictaremembersoflheParochial system(pers),controledandadministeredbyaseparateboardoftrustes.thesystemiscomposedoftwodistinct plans,plana,andplanb,withseparateasetsandbenefitprovisions.alemployemembersparticipateinplana. alelectedparishoficialsareligibletoparticipateinthesystem.underplana,employeswhoretireatorafterage50 withaleast10yearsofcreditableservice,atorafterage5withatleast25yearsofcreditableservice,oratanyagewith Alpernanentemployesworkingatleast28oursperwekwhoarepaidwholyorinpartfromparishfundsand aleast30yearsofcreditableservicearentitledtoaretirementbenefit,payablemonthlyforlife,equalto3percentof theirfinal-averagesalaryforeachyearofereditableservice.however,forthosemployeswhoweremembersofthe suplementalplanonlybeforejanuary1,1980,thebenefitisequaltonepercentofinalaveragesalaryplus$24for eachyearofsuplemental-plan-onlyservicearnedbeforejanuaryi,1980.final-averagesalaryisthemploye's averagesalaryoverthe36consecutiveorjoinedmonthsthatproducethehighestaverage.employeswhoterminatewith atleastheamounlofcreditableservicestatedaboveandonotwithdrawtheiremployecontributionsmayretireathe agespecifiedaboveandreceivethebenefitacruedtotheirdateoftermination.thesystemalsoprovidesdeathand disabilitybenefits.benefitsarestablishedbystatestatute. ContributionstotheSystemincludeone-fourthofonepercentofthetaxeshowntobecolectiblebythetaxrolsofeach parish,exceptorleansandeastbatonrougeparishes.thesetaxdolarsaredividedbetwenplanaandplanbbased 18

23 DISTRICTATORNEYOFTHE EIGItTItJUDICIALDISTRICT STATEOFLOUISIANA WINPARISt (2) RETIREMENTCOMITMENTS-(Cont.~ NotestotileFinaneiafStatemcnts(Cont.) proportionatelyonthesalariesoftheactivemembersofeachplan.statestatuterequirescoveredemployestocontribute apercentageoftheirsalariestothesystem.asprovidedbylouisianarevisedstatute1:103,themployercontributions aredeterminedbyactuarialvaluationandaresubjectochangeachyearbasedontheresultsofthevaluationfortheprior fiscalyear financialstatementsandrequiredsuplementaryinformationforthesystem.thatreportmaybeobtainedbywritingto theparochialemployes'retirementsystem,p.o.box14619,batonrouge,louisiana, ,orbycaling(504) ṪheParochialEmployesRetirementSystemisuesananualpubliclyavailablefinancialreporthatincludes risetopropertyrightsorleaseobligations,andtherefore,theresultsoftheleaseagrementsarenotreflectedintbc 8ecounlgroups. TheDistrictAtorneyisobligatedundercertainleasesacountedforasoperatingleases.Operatingleasesdonotgive Theminimumanualcomitmentsundernon-canelableoperatingleasesareasfolows: 201 DECEMBER31, YEARENDED AUTOMOBILE 202Total ,15 6,784 folowing: AsofDecember31,20,amountsduetotheDistrictAtorneyoftheEighthJudicialDistrictconsistedofthe ComisionsOnFines&Forfeitures ComisionsOnCourtCosts CityAtorneyFes $1,405 General Fund FederalGrant 2,910 $ (5) TotalReceivables $34,678 30, Special Revenue -0- $ 2,630 TheDistrictAtorneyisexposedtovariousrisksoflosrelatedtotorts;theftof,damageto,andestructionofasets; erorsandomisions;injuriestoemployes;andnaturaldisasters.thedistrictatorneymaintainscomercial insurancecoveragecoveringeachofthoserisksoflos.managementbelievesuchcoverageisuficientopreclude anysignificantuninsuredlosestothedistrict. 19

24 DISTRICTATORNEYOFTIE EIGHTtJUDICIALDISTRICT STATEOFLOUISIANA WINPARISH (6)LITIGATION NotestotileFinanciafStatements(Cont.) TheDistrictAtorneyisnotinvolvedinanylitigationatDecember31,20 CitANGESINGENERALFIXEDASETS Asumaryofchangesingeneralfixedasetsfolows: GeneralFixedAsets,atCost 12/31/19AditionsDeletions Balance BuildingRenovations Furniture&Fixtures OficeEquipment $7,431 OtherMiscelaneousEquipment 16,14 nvestmentingeneralfixedasets: TotalFixedAsets -~-:/~.-/~ 43,586 5,687 $-0-$ Ōo-O /31/20 Balance GeneralFundRevenues Pre-trialInterventionFund IV-DGrantFund $-0-$ TotalInvestmentsinFixedAsets $57,19 13,31 2,368 (8) paidoutofthefundsofthecriminalcourt,thepolicejuryofwinparish,ordirectlybythestateoflouisiana. TileacompanyingfinancialstatementsdonotincludecertainexpensesandebtserviceoftheDistrictAtorney (9) lhforcment,titleiv-dprogram,catalogoffederaldomesticasistancenumber thisprogramisfunded byindirectasistancepayments,intheformofbothincentivepaymentsandreimbursementsofaportionofcertain TheDistrictAtorneyparticipatesintheUnitedStatesDepartmentofHealthandHumanServicesSuport expenditures,receivedfromthelouisianadepartmentofsocialservices.fortheyearendeddecember31,20țhe DistrictAtorneyfortheEighthJudicialDistrictexpended$305,864inreimbursementpayments. lawforanyotherfundsofthedistrictatorney.however,thesepaymentsmaybesubjectedtofurthereviewandaudit Therearenorestrictionsonhowreimbursementpaymentsmaybexpended,exceptasmayberequiredbystate bythefederalgrantoragency. (10)AGENCyFUND Theagencyfundacountforasetsheldbythegovernmentasanagentforindividuals,privateorganizations,other governlentsandotherfunds. 20

25 21

26

27 DISTRICTATORNEYOFTHEIGHTIt ]UDICIALDISTRICT STATEOFLOUISIANA WINPARISH BALANCESHET DECEMBER31,20 GENERALFUND ASETS CashandCashEquivalents Receivables: DueFromOtherGovernments; Other ComisionOnFinesAndForfeitures ComisionOnCourtCosts LIABILITIES&FUNDBALANCES TOTALASETS Liabilities: AcountsPayable RetirementPayable TaxesPayable FundBalances TOTALIABILITIES Unreserved-Undesignated(Deficit) TOTALIABILITIES&FUNDBALANCE $ _~_,~F.3 1,405 2,910 $73,281 $10,280 3,495 $17, $5,92 $73,281 Theacompanyingnotesareanintegralpartofthefinancialstatements 23

28 DISTRICTATORNEYOFTHEIGHTHJUDICIALDISTRICT STATEMENTOFREVENUES,EXPENDITURES,ANDCHANGESINFUNDBALANCE WINFIELD,LOUISIANA BUDGET(GAP)BASISANDACTUAL-GENERALFUND FORTHEYEARENDEDECEMBER31,20 REVENUES Intergovernmental- Budget Aotua (Unfavorable) Variance Favorable CityAtorneyFes ComisionsOnFines&Forfeitures OtherRevenue ComisionsOnCourtCosts $12,0 Grants 25,0 23,0 $ EXPENDITURES TOTALREVENUES 165,0 (64) -0-4,0 (59) $29,0 -~;--2-~;~-~-~ 26.10(174) GeneralGovernment-Judicial Curent: AutomobileExpense BankFes ConventionsAndSeminars CriminalCourtFundReimbursement $2,7502O0 DuesAndSubscriptions 30,0 40,0 $2,9231 LegalAndAcountingFes LegalLibrary 6,50 32,564 $ OficeSupliesAndPostage 2,0 40,0 OtherMiscelaneous 5,0 6,071 (2,564) (249) (31) PublicEducation 1,50 2,105 RepairsAndMaintenance 2,0 5,093 1,753 (105) SalariesAndRelatedBenefits TOTALEXPENDITURES Travel 35,050 6,180 Telephone 314,0 25,0 38,96329 (4,16o) (93) 15,0 303,785 (3,963) (253) -~-~-~:~- 25, ,28 10,215 i~ (15) (28) EXCES(DEFICIENCY)OFREVENUES i191~ili OtherFinancingSources(Uses) OVER(UNDER)EXPENDITURES._$!_26_0;.450.).$._.(23.6,_2.0_.3_)_$. TotalOtherFinancingSources(Uses) OperatingTransfersIn OperatingTransfersOut $302,750 -~-~5~-~i $308, ~-~y:~ (10,52) (10,52) 5,28 EXCES(DEFICIENCY)OFREVENUES OVER(UNDER)EXPENDITURESAND FUNDBALANCE-BEGININGOFYEAR OTHERFINANCINGSOURCES(USES) $42,30$61,313$ 19,013 FUNDBALANCE-ENDOFYEAR $36,979 (~,~!~(_~,~2_ 5,92 $ 19, Theacompanyingnotesareanintegralpartofthefinancialstatement 24

29 SPECIALREVENUEFUNDS SpecialRevenueFundsareusedtoacountforspecificrevenuesthatarelegalyrestrictedto expenditureforparticularpurposes. Thespecialrevenuefundsareusedtoacountforthefolowingspecificresources andhumanresources,authorizedbyact17of1975toestablishfamilyandchild suportprogramscompatiblewithtitleiv-dofthesocialsecurityact.thepurposeof -GrantsfromtheLouisianaDepartmentofHealth thesegrantsistoenforcethesuportobligationowedbyabsentparentstotheirfamilies andchildrentolocateabsentparents,toestablishpaternity,andtobtainfamilyandchild suport. TitleIV-DIncentiveProeram-IncentivegrantsfromtheLouisianaDepartmentof HealthandHumanResources.IncentivegrantsareawardedtotheLouisianaDHRby thefederalgovernmentforthecolectionofchildsuportpayments.theseincentive grantsarethenpasedthroughtoeachindividualparishbasedupontheamountofchild suportcolectedinthatparish.incentivegrantsmaybeusedforanylawful purpose Statute16:15,whichprovidesthathedistrictatorneyreceive,fromtheprincipaltothe ofense,aprescribedamountuponcolectionofaworthlescheck.thesefundsmaybe -FescolectedinacordancewithLouisianaRevised usedtodefraythesalariesandexpensesofthedistrictatorney'sofice. programwhichisoferedtoselectedofendersasanalternativetoprosecution. Individualswhovoluntertoparticipateintheprogramreceivecordinatedasistancein -Thepretrialinterventionprogramisadiversion jobplacement,educationalandvocationalreferals,personalandgroupcounseling,and referalstothercomunityagenciesapropriatetotheirneds.theprogramis designedtomethenedsofcertainon-violentofendersinanatemptodeterfuture criminalordisorderlybehavior;tominimizelostovictimsthroughrestitution;toreduce thecourt'scaseloadsupervisingtheacusedfolowingarestuntilfinaldispositionofthe case.

30 DISTRICTATORNEYOFTHEIGHTHJUDICIALDISTRICT STATEOFLOUISIANA COMBININGBALANCESHET FORTHEYEARENDEDECEMBER31.20 SPECIALREVENUEFUND ASETS TitleIV-D ncentlve TitleIV-D Worthles Colection Check Intervention Pro-Trial TOTAL CashandCashEquivalents Receivables: FederalGrant $360 TOTALASETS $2, Ō $1, $ 6_5O9O0 $ Liabilities: AcountsPayable FundBalances: TOTALIABILITIES $-o $ 209$209 Unreserved-Undesignated(Deficit)._.$_._._2.2_~3_4.()._. FUNDBALANCES $2,340$ $ 59$354 _.$_.$ 691$._.23,4 $23,653 Theacompanyingnotesareanintegralpartofthefinancialstatements 26

31 DISTRICTATORNEYOFTHEIGHTH}UDICIALDISTRICT STATEOFLOUISIANA COMBININGSTATEMENTOFREVENUES,EXPENDITURES CHANGESINFUNDBALANCES FORTItEYEARENDEDECEMBER31,20 SPECIALREVENUEFUND REVENUES ChargesForServices TitleIV-D Intergovernmental Fes Grants $-0- EXPENDITURES: TOTALREVENUES $305, ,864 $Title ncentlve IV-D Worthles Colection Check Intervention Pre-Trlal TOTAL $36, ,673 $36,890 $48,142$390,896 14,469 $70, GeneralGovernmental-Judicial Curent: BankFes AutoLease AutoInsurance $-0- Conventions,Seminars&Travel 8,15 DuesAndSubscriptions 2,824 $ MerchantRefunds OficeSuplies 1,0938O8 OtherMiscelaneous 2,821 PublicEducation 1,170 RepairsAndMaintenance 2,686 12,124319~0--0- SalariesAndRelatedBenefits EXCESOFREVENUESOVER TOTALEXPENDITURES 6O-O-Ō--O--0-Ō--O--O , ,975 10, $60$39,435$57,837$97, EXPENDITURES OtherFinancingSources(Uses) $305,820 OperatingTransfersIn._$(6_0.)$_._(_2_~54_5_)_$.(_0,695)_$_.293~.5_~0 OperatingTransfersOut TOTALOTHERFINANCING $-0- SOURSES(USES) $~(305:842) _(_3o_~;sA2_L , $8,326 Exces(Deficiency)OfRevenues -0-$-0-$8.326 AndOtherFinancingSources Over(Under)ExpendituresAnd OtherFinancingSources(Uses) FundBalance-Begining (2)$ FundBalance-Ending 2,362 (60) $2,340$59 19 $(2,545) 2,89 (1,369) 354 2, $(3,96) $23,4 27,40 Theacompanyingnotesareanintegralpartofthefinancialstatements 27

32 DISTRICTAT~ORNEYOFTHEIGHTHJUDICIAl.DISTRICT STATEOFLOUISIANA COMBININGSTATEMENTOFREVENUES,EXPENDITURES BUDGET(GAP)BASIS~ACTUAL ~"CHANGESINFUNDBALANCE FORTHEYEARENDEDECEMBER31,20 SPECIALREVENUEFUND REVENUES TITLEIV-D Cha~esforServices: FesInlergovernmental $-0-$-0- EXPENDITURES Government~Judicial GrantsTOTALREVENUES 305,864 5,B64 $-0-$-0-$-0- TITLEIV-bINCENTIVEVARIANCE 175 (175) Curent: BankFes AutoLease AutoInsurance $ $ Conventions,Seminars&Travel DuesAndSubscriptions MerchantRefunds Mileage OficeSuplies OtherMiscelaneous PublicEducation RepairsAndMaintenance SalariesAndRelatedBenefits VictimRestitation Exces(Deficiency)OfRevenuesOver (Under)ExpendituresBeforeOther TOTALEXPENDITURES OtherFinancingSources(Uses OperatingTransfersIn FinancingSources(Uses) $29,950 $305,820$5,870 OperatingTransfersOut Exces(Deficiency)OfRevenuesOver TotalOtherFinancingSources(Uses) -~;:~:~~0-$':~: $-0-$-0-$-0- -O- (Under)Expenditures&OtherFinancing Sources(Uses) FUNDBALANCE-BEGINING $(50)$(2)$ FUNDBALANCE-ENDING $(60)$(190 $28$249$59-0- Theacompanyingnotesareanintegralpartofthefinancialstatements $(190)

33 WORTHLESCHECKCOLECTIONFE BUDGET PRE-TRIALINTERVENTION TOTALS $35,0 ~,~5~ $36,890$1,890$35,0$3,673 -O ,0 $(1,327)$70,0 (531)315,175 $70,563 $563 5,158 $50 8,0 2,50 $~ ,0 2,824 1, ,0938O8 $50(15) 2,821 (324) 1,170 2, (1,093)(58)179 $50-0--O-5O25O-0- $205Ō--0-12, O- $(15) $195 12,0505,0 -O- (1,624)(69)-0-10,50 8,0 2,50 $309 $38,50 10, , (170) , ,975 12,050 1,0 8,15 3,0 2,824 $(14) 12,0 23,217 1,50 1, ,50 10, , ,025(856)-0- (2,658) 8,250 2, (12,717) (15) (324) 1,170 (127) 1, ,0 4, ,50 20, , ~-~:o-~- 12,0303,589(474)-0- (2,658) 1,50 _.$.(.3;.~,~c~)$(2.~5)$_._.1_,90._5$._._(9;8.0.)._.~_(9:695L 105$286,730._$._.2~3.:,~?_o.$._._.6.7o $-0--0-$-0-$-0-$ $8,326Ō- $8,326Ō- $8,326 (5,842) $(3,50)$(2,545)$1,05$(9,80)$(1,369)$8,431$(13,270)$(3,98)$9,274 $(651)$354 ~,~9 ~,~9~_._ $1, ,060 2, ,40 $14,170 $23,4$9,274 27,40-0-

34 AGENCYFUNDS Agencyfundsareusedtoacountforasetsheldbythegovernmentasanagentfor individuals,privateorganizations,othergovernmentsandotherfunds. AsetForfeitureFund-Thisfundisusedasadenositorvforasetseizedbvlocalaw enforcementagencies.uponorderofthedistrictcourt,thesefundsareitherefundedtothe litigants,ordistributedtotheapropriaterecipient,inacordancewithaplicablelaws.

35 DISTRICTATORNEYOFTHEIGHTH STATEOFLOUISIANA JUDICIALDISTRICT BALANCESHET WINPARISH ASETFORFEITUREFUND AGENCYFUND DECEMBER31,20 CashandCashEquivalents ASETS TOTALASETS DueToLawEnforcementAgenciesAndOthers LIABILITIES TOTALIABILITIES $_4p53 $4,053 4_:o_ Theacompanyingnotesareanintegralpartofthefinancialstatements

36 DISTRICTATORNEYOFTIlEIGHTIt STATEOFLOUISIANA JUDICIALDISTRICT AGENCYFUND WINPARISH STATEMENTOFCItANGESINASETSANDLIABILITIES ASETFORFEITUREFUND FORTIlEYEARENDEDECEMBER31.20 CashandCashEquivalents ASETS 12131/19AditionsDeletions Balance 12/3120 Balance TOTALASETS LIABILITIES $3,386 $1,080 $(4.1.3)$.4,()53 $4,053 DueToLawEnforcementAgenciesAndOthers TOTALIABILITIES $3,386 $3,386 $1,080 $1,080.$_(4_.!.3J$_~#.3. $4,053 Theacompanyingnotesareanintegralpartofthefinancialstatements 32

37 3

38 DISTRICTATORNEYOFTHEIGHTIt }UDICIALDISTRICT STATEOFLOUISIANA WINPARISH STATEMENTOFGENERALFIXEDASEST-BYSOURCE DECEMBER31.20 GENERALFIXEDASETS,ATCOST Building: FurnitureAndFixtures OficeEquipment Renovations OtherMiscelaneous 16,14 43,586 7,431 INVESTMENTINGENERALFIXEDASETS TOTALGENERALFIXEDASETS $72, GeneralFundRevenues Pre-TrailInterventionRevenues IV-DGrant $57,19 TOTALINVESTMENTINGENERAL ,368 FIXEDASETS Theacompanyingnotesareanintegralpartofthefinancialstatements 34

39 DISTRICTATORNEYOFTHEIGHTIt STATEOFLOUISIANA ]UDICIALDISTRICT WINPARISH STATEMENTOFCHANGESINGENERALFIXEDASETS FORTItEYEARENDEDECEMBER,71,20 Buildings: FurnitureAndFixtures OficeEquipment Renovations OtherMiscelaneousEquipment TOTALS 12/31/19gAditions Balance Deletions 12131/20 Balance $7,431 ~ O- 16,14 43,586 $72,818 ~Z. Theacompanyingnotesareanintegralpartofthefinancialstatements 35

40 36

41 JOHNR.VERCHERPC Certi~iedPubflcAcountant Jena,Louisiana71342 Tel:(318) P,O.Box161)8 Fax:(318) The1lonorableTeryReves,DistrictAtorney oftheeighthjudicialdistrict P.O.])rawer1384 Winfield,l,ouisiana thetypesofcompliancerequirementsdescribedintheu.s.oficeofmanagementandbudget(omb)circulara-13 Complia~weSupt~lementhatareaplicabletoeachofitsmajorfederalprogramsfortheyearendedDecember31,20. 1haveauditedthecomplianceofDistrictAtorneyoftheEighthJudicialDistrict,WinParish,l.ouisiana,with Thel)istriclAtorneyoftheEighthJudicialDistrict,WinParish,Louisiana'smajorfederalprogramsareidentifiedin responsibilityofdistrictatorneyoftheeighthjudicialdistrict,winparish,louisiana'smanagement.my thesumn~aryofauditor'sresultsectionoftheacompanyingscheduleofindingsandquestionedcosts.compliance responsibilityistoexpresanopinionondistrictatorneyoftheeighthjudicialdistrict,winparish,l,ouisiana's withtherequirementsoflaws,regulations,contractsandgrantsaplicabletoeachofitsmajorfederalprogramsisthe compliancebasedonmyaudit. aplicabletofinancialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneraloflhe Iconductedmyauditofcomplianceinacordancewithgeneralyaceptedauditingstandards;thestandards UnitedSlates;andOMBCircularA-13,AuditsofStates,LocalGovernments,andNon-ProfitOrganizations.Those standardsandombcirculara-13requirethatiplanandperformtheauditobtainreasonableasuranceaboutwhether noncompliancewiththetypesofcompliancerequirementsreferedtoabovethatcouldhaveadirectandmaterialefecton amajorfederalprogramocured.anauditincludesexamining,onatestbasis,evidenceaboutdistrictatorneyofthe EighthJudicialDistrict,WinParish,Louisiana'scompliancewiththoserequirementsandperformingsuchother proceduresas1considerednecesaryinthecircumstances.ibelievethatmyauditprovidesareasonablebasisfornay opinion.myauditdoesnotprovidealegaldeterminationondistrictatorneyoftheeighthjudicialdistrict,win Parish,1.ouisiana'scompliancewiththoserequirements. respects,withtherequirementsreferedtoabovethatareaplicabletoeachofitsmajorfederalprogramsfortheyear endeddecember3i,20. Inmyopinion,DistrictAtorneyoftheEighthJudicialDistrict,WinParish,Louisiana,complied,inalmaterial AMERICANINSTITUTEOFCERTIFIEDPUBLICACOUNTANTS SOCIETYOFLOUISIANACERTIFIEDPUBLICACOUNTANTS _MEMBER_ 37