A LLEN PA RISH SH ERIFF O berlin.louisiana

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2 A LLEN PA RISH SH ERIFF O berlin.louisiana G eneralpurpose FinancialStatem ents W ith IndependentA uditor's R eport A sof and forthe Y earended June 30,1999 W ith Supplem entalinform ation Schedules C O N T E N T S Statem ent Page N o. IndependentA uditor's R eport G eneralpurpose FinancialStatem ents C om bined Balance Sheet-A llfund Types and A ccountg roups G overnum ntalfund Type C om bined Statem entof R evenues,expenditures and C hangesin Fund Balances C om bined Statcm cntof R evenues,expenditures, and Changesin Fund Balances-Budget(GAAP Basis)and Actual-Generaland Special Revenue Funds N otesto the FinancialStatem ents Supplem entallnform atiollschedules - Fiduciary Fund T ype -A gency Funds: C 9 11 Schedule Page N o. Com bining Balance Sheet Com bining Schedule ofchangesin Balances D ue to Taxing Bodiesand O thers Year2000 Issue(Ulmudited) 25 27

3 A I.I,F.N PA RISH SH ERIFF Oberlin,Louisiana Contents,June 30,1999 C O N T E N T S (CONT'D.) IndependentA uditor's R eports R equired by G overnm enta uditing Standards: IndependentA uditor's Reporton C om pliance and InternalC ontrolo verfinancialreporting Schedule offindingsand Questioned Costs Sm nm ary Schedule of Prior A uditfindings Schedule Pagc N o

4 C~RIlFI~ PUBLIC ~~COUNIAN1 IndependentA uditor's R eport M EM B ER A M ERICA N NgTIIUTE O F ~ ERTIFIED P UBLIC A CCO U NTA NTS ~ OC let y O F ~O M ISlA N A C ERTIFIEO ~ U BLIC A CCO U N~A NT~ P RACTIC E LIM ITED TO G OVERN M EN1 A t A CCO UN11H GpA U DITING IlO N O R A BI,E H A RO LD A.TU R N EP, A LLEN PA RISH SH ERIFF O berlin,louisiana ]have audited the generalpurpose financialstatem entsof tile A llen l'arish Sherif, a com ponentunitof the A llen Parish Police Jury,asof June 30,1999, and forthe ycar lhen elided, as listed in the table of contents. These general purpose financial statem ents are the responsibility of the A llen Parish Sherif 's m anagem ent. M y responsibility is 1o express a lopinion on tbese generalpurpose financialstatem ents based on m y audit. w Esl M O~ RO F, LOUISIA NA '~ PHO N E 'TO LL FREE LO U ISIA NA 1.8oo, FA X I conducted m y auditilaccordance w ith generally accepted auditing standards and G overnm e/tta uditing Standards, issued by the C om ptroller G eneralof tile l _/ni~ed Slates. Those standardsrequire that]plan and perform the audit1o obtain reasonable assurance aboutw hetherthe generalpurpose financialstatem entsare fl ee ofm aterial m isstatem ent. A n auditincludesexam ining,on a testbasis, evidence supporting the am ounts and disclosures in the generalpurpose financialstatem ents. A n auditalso includes assessing the accounting principles used and significautestim ates m ade by m auagem em,as w ell as evaluating the overall financial statem entpresentation. ] believe thatm y auditprovidesa reasonable basisfor m y opinion. Il nay opinion, the general purpose financial statem ents referred to in tile first paragraph presentfairly,in allm aterialrespects,the financialposition of the A llen Parish Sherif asofjune 30,1999,and the resultsof itsoperationsforthc yearthen ended,in conform ity w ith generally accepted accounting principles. - 3

5 A LLEN PA RISH SH ERIFF O berlin,l.ouisiana IndependentA uditor's R eport June 30, 1999 M y auditw asm ade forthe purpose ofform ing an opinion on the generalpurpose fiuancialstatem ents taken asa w hole. The supplem entalinform ation scheduleslisted in the table of contents are presem ed for the purpose of additional analysis and are not a required part of the general purpose financial statem entsof the A llen Parish Sherif. Such inform ation,exceptforthe schedule on the Y ear2000 issue which ismarked unaudited,hasbeen subjected to theauditing proceduresapplied intheauditofthe generalpurpose finaucialstatem ents and,in m y opinion,is fairly presented in allm aterialrespects in relation to the generalpurpose financialstatem entstaken asa w hole. The year 2000 supplem entary inform ation on page 27 is supplelnentary inform ation required by the G overnm entala ccounting StandardsBoard. Ihave applied certain linfited procedures,w hich consisted principally of inquiriesof m anagem entregarding the m ethodsofm easurem entand presentation ofthe Y ear2000 supplem entary inform ation. H ow ever,1did notauditthe inform ation and do notexpressan opinion on it. In addition,ldo notprovide assurance thatthe A llen Parish Sherif is orw illbe year2000 com pliant,thatthe A llen Parish Sherif 's rem ediation efforts w illbe successfulin w hole orin part,or thatpartiesw ith w hich the A llen Parish Sherif doesbusinessare orw illbecom e year2000 com pliant. In accordance w ith Governm enta uditing Standards,1have also issued a reportdated D ecem ber9,1999 on the A llen Parish Sherif 's com pliance w ith law s, regulations, contracts and grants, and m y consideration of the agency's internalcontrolover financialreporting. l)ecem ber9,

6 G EN ER AL PU R PO SE FIN AN CIAL STA TEM EN TS (OVERVIEW ) - 5-

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8 ALLEN PARISItSftER1FF Oberlin,Louisiana G OV ERNM ENTAL FUND TYPE Statem enlb Com bined Statem entofrevenues,expenditures and Changesin Fuud Balances Forthe YearEnded June RFVI,;NUES Taxes-ad valorem lulc'rgoverlnlleuta]revenues: Fcdcralgrants State grauts: Stalerevcnuc sharing(net) State supplem entalpay O lhcr lx~calflm ds Fees,charges,& com m issions for services C ounnissiousou licenses,taxes,etc. C ivilaud crim inalfees Courtatieudauce Trausportation ofpriso lers Feeding and kecpiug ofprisoners U se ofm oney aud property O ther reveuues M iscellaneous TotalrCVCI1UCS I,;X I~EN I)FI'IIR ES Public safety: Currelt: Pclsoualservicesaud rclated benefits O perating serviccs M atciials and supplies Travcland othercharges C apitaloutlay Debtservice Totalexl)euditures EXCESS (Deficiency)O F REVENUES O V FR I,~X PI,~N I)IT UR ES ()TIIH IFINANCING SOURCES (Uses) Sale offixed assets Operating transl~rsin O perating transfers out Totalotherfinancing sources(uses) (Coutiuued) E-911 SPECIAL D EBT G ENERAl. REVEN UE SERVICE FU N D FUN D FU N D $894, , ,917 28, , ,488 4,976 13, , ,617, , ,544 6, (316,421) (302,644) $9, N O N E 76, CA PITAL PROJECTS FU N D $1, TOTAL (M EM ORANDUM ONLY) $894, , ,917 28, , ,488 4,976 13, ,875 72, ,08(I , , ,544 6, , (39,500) (76,185) (553,852) (33,080) NONE , (316,421)

9 ALLEN PAR1Stt SH ERIFF Oberlin,l.ouisiana GOV ERN M ENTAL FUND TYPE Com bined Statcm cnlof Revenues,Expenditures and Changesin Fund Balances,etc. E-911 SPECIA L D EBT G ENERAL REVENUE SERVIC E FUND FUND FUND EXCESS (I)eficiency)OF REVENUFS AN D O TIIER SO URCES O VER FXI'FNDFI'URES AND OTI ER USES $333,813 ($39,500) $236 FUND BALANCES A T BEG INNING 1, ,743 FUNI)BALANCES AT END OF YEAR $1,71~.207 $243,243 CA PITAl. PROJECTS FUND ($313,852) TOTAL (M EMORANDUM ONLY) ($19,303) 2,017,715 Thc accom I~anyilg 1]olcsarc alintegralpal/of/hisstaic

10 A LLEN PARISIISIIERIFF Oberlil,Louisiana GOVERNM ENTAL FUND TYPE -GENERAL AND SPECIAL REVENUE FUND Slateinent( Colnbined Statem entof Revenues,Expenditures and Changesilfund Balances-Bridget (GAAP)BasisandActual FortheYear1;ldcd June 30,1999 GENERAL FUND VARIANCE tavora]ble BUDGET ACTUAL (UNFAVORABLE) BU DGET SPI3CIAI.REVIiN UIiFUNI)... VARIANCIi ACTUAl IAVORABI,E (UN f:avorabi2';) I/I~'VI~'NUI,~S Taxes-ad valolem ]nlelgoveluule ltalrevem les: Federal~1all~. State glalls: Statereveluesharing(nel) State supplmnenlalpay Oiliergrants lx~calflm ds Fees,chalges,arid eonllfissionsforservices: Col)lluissiolSon ]icelses,laxes,tic. Civiland crinlinalfees Courtalleldanee "11alspoltalon olprisoners 1:ceding and keeping ofprisoners Useofm oney and properly O 0lerievctltleS M iscellaneous "l'otalievenues $875,000 $894, ,202 96,800 25,000 1,504,000 31,250 67,000 5,000 59, , , , ,917 28, ,312 32, ,488 4,976 13,?~63 160, $19,007 (4,398) (1) 5,117 3, ,088 1,488 (24) 2,363 1,789 32,456 (8,704) 61,976 $4,000 20,000 $9, $5,602 (6,920) 22,682 (1,3l! ) I,;X I)I~;NI)ITUIII,;S Public safety: Curlent: Pelsona]SelViCesand related benefits O pejating services M atelialsand supplies Traveland othercharges Capilaloullay Totalexpcldilu res 1,596, , ,500 12, ,693. 2,637,817 1,617, , ,544 6, , ,182 81, I,;XCESS (I)eficiency)OF RI,2VFNUES OV ER.ExPENI)ITURI,'S 472, ,807 (120,113) (39,500) OTIIFR FINANCING SOURCES (Uses) Saleoffixed asscls O perating tlansfersout Totalolhcrfinancing sources(uses) 26, NON E NON I NO N 9

11 A I,1,EN PAR1SIISH ERIFF Oberlin,Louisiana GOVERNM ENTAL FUND TYPE -GEN ERAl A ND SPECIA L REVEN UE FUN D Colnbined Statem entofrevenues,expenditures and ChangesilFund Balances-Budget (GAAP)Basisand Actual FortheYearEnded June BUI)GET GENERAL FUND ACTUAl. VARIANCE FAVORABLE (UNFAVORABLE) SPECIAl,REVI~NUI~I:UNI)... VARIANCE I~UI)GET ACTUAl FAVORABI.I (UNFAVORAF{I[i) EXCESS O F RI,;VI~;N UI'2S AN D O '1'11El/SO ljrci,;s O VER I~,X I'I';NI)I'1'[II1,;S AND O TIIER USES $143,166 $333,813 $190,647 ($120,113) ($39,500) $80,613 I;UN I)IIAI,ANCES AT IIEG INNING O F YEAR ,384,394 FUNI)BAI.AN CI,;S AT ENI)O leyear $ $ $ $ $ $ (Concluded) The acconlpanying notesale a linlcgralpartofthisstatem ent - 10-

12 A LLEN PA RISH SH ERIFF O berlin,louisiana N otes to the FinancialStatem ents A sof and forthe Y earended June SUM M A R Y O F SIG N IFIC AN T A CC O U N TIN G PO LIC IES A sprovided by A rticle V,Section 27 of the Louisiana Constitution of1974,tile sherif servcsa fourycar term asthe chiefexecutive officerof the law enforcem entdistrictand ex-officio tax collectorof the parish. The sherif also administerstheparish jailsystem and exercisesdutiesrequired by theparish courtsystcln,such as providing bailiffs,executing orders of the court,serving subpoenas,etcetera. A sthe ex-officio tax collector of the parish,the sherif isresponsible forthe collection and distribution of ad valorcm property taxes,parish occupationallicenses,state revenue sharing funds,sportsm en licenses,and titles,costs,and bond forfeitures im posed by the districtcourt. The sheriffhas tile responsibility for enforcing state and locallaw s,ordinances,ctcetera,w ithin tile territorialboundariesof the parish. The sherif providesprotection to the residentsofthe parish through on-site patrols,investigations,etcetera,and servcsthe residentsof the parish through the establishm entof neighborhood w atch program s, anti-drug abuse program s,et cetera. A dditionally,the sherif, w hcn rcqucstcd,provides assistance tn other law enforcem entagcncics w ithin the parish. A. R EPO R TIN G EN TIT Y A s the governing authority of the parish,forreporting purposes,thc A llen Parish Police Jury isthe financialreporting entity fora llen Parish. The financialreporting entity consistsof (a)tileprimary government(policejury),(b)organizationsforwhich theprimary governmentis financially accountable,and (c)otherorganizationsforwhich thenature and significance oftheir relationship w ith tlre prim ary governm entare such thatexclusion w ould cause the reporting cntity's financialstatem ents to be m isleading or incom plete. GovernmentalAccounting StandardsBoard (GASB)StatementNo.14 established criteria fordeterm ining w hich com ponentunitsshould be considered partof the A llen Parish Police Jury for financialreporting purposes. The basic criterion for including a potentialcom ponentunit w ithin the reporting entity is financial accountability.the G A SB has set forth criteria to be considcrcd in determ ining financialaccountability. Thiscriteria includes: Appointing a voting majority ofan organization'sgoverning body and;

13 A LLEN PA RISltSIIER1FF O berlin,louisiana Notesto tile FinancialStatem ents(continued) The ability oftim policejury to impose its wilolthat organization and/or; The potential for tile organization to provide specific financialbenefitsto orim pose specific financialburdenso l thepolicejury. 2 Organizationsforwhich tilepolicejury doesnotappointavoting majority butarefiscaly dependentolthepoliccjury. O rganizations for w hich the reporting entity financial statem ents w ould be m isleading if data of the organization is not included because ofthe nature or significance of the relationship. Because the police jury maintainsthe sherif'sofi ce and providesfimdsfor variousoperationsoftheparish jail,thesherif wasdetermined to beacomponent unit of the A llen Parish Police Jury, the financial reporting entity. The accom panying financial statem ents present inform ation only on the funds maintained by thesherif anddo notpresentinformation on thepolicejury,the general governm ent services provided by that governm ental unit, or the other governm entalunils lhatcom prise the financialreporting entity. FUN D A C C O U N TIN G The sherif usesfundsand accountgroupsto reporton itsfinancialposition and tile results of its operations. Fund accounting is designed to dem onstrate legalcom pliance and to aid financial m anagem ent by segregating transactions related to certain governm ent functions or activities. A fund isa separate accounting entity w ith a self-balancing setof accountsthatcom prises its assets,liabilities,fund equity,revenues,and expenditures. A n accountgroup,o lthe other hand,is a financialreporting device designed to provide accountability for certain assets and liabilities(generalfixed assetsand generallong-term debt)thatare notrecorded in the "funds" because they do not directly affect net expendable available financial resources. They are concerned only w ith the m easurem entof financialposition,notw ith the m easurem entofresults of operations. Fundsare classified into three categories;governm ental,proprietary,and fiduciary.each category,in turn,isdivided into separate "fund types". G overnm entalfundsare used to account - 12-

14 A LLEN PA RISH SH ERIFF Oberlin,Louisiana Notesto tle FinancialStatem ents(continued) fora governm ent'sgeneralactivities,w here the focusofattention ison the providing ofservices to the public asopposed to proprietary fundsw here the focusof attention iso lrecovering the cost of providing services to the public or other agencies through service charges or user fees. Fiduciary fundsare used to accountforassetsheld forothers. The sheriff'scurrentoperations require lhe use of only governm entaland fiduciary fundsand are described asfollow s: G overnm entalfnuds G eneralfund The G cneralfund,asprovided by Louisiana Revised Statute 33:1422, is the principal fund and is used to account for the operations of the sherif 's office. The sheriff's prim ary source of revenue is an ad valorem tax levied by the law enforcem ent district. O ther sources of revenue include com m issionson state revenue sharing,state supplem entalpay for deputies,civiland crim inalfees,feesforcourtattendance and m aintenance ofprisoners,etcetera. G eneraloperating expendituresare paid from this fund. E-911 SpecialR evenue Fund The E-911 SpecialRevenue Fund w as established for the purpose of m aintaining and operating the enhanced 911em ergency telephone syslem forthe parish.the sherif signed an intergovernm entalagreem entw ith the A llen Parish Police Jury on O ctober 31,1997 and assum ed responsibility forthe operation of the A llen Parish Enhanced 911 Service. Revenue to operate the service com es from a telephone service charge on local telephone service supplied w ithin the parish. D ebtservice Fund The debt service fund is used to account for the accum ulation of resources for the paym ent of principal and interest on certificates on indebtedness. CapitalProjectsFund The capitalprojectsfund isused to accountforfinancialresources received and used for the acquisition,construction,or im provem ent of capitalfacilities nolreported in the other governm entalfunds.

15 A LLEN PA RISH SH ERIFF O berlin,louisiana Notesto tile FinancialStatem ents(continued) Fiduciary Fund -A gency Funds The agency fundsare used asdepositories for civilsuits,cash bonds, taxes,fees,elcetera. D isbursem ents from the funds are m ade to various parish agencies,litigants in suits,etcetera,in the m annerprescribed by law.the agency fundsare custodialin nature (assetsequalliabilities)and do notinvolve m easurem entof resultsof operations. C. FIX ED A SSETS A N D LO N G -TERM D EBT G eueralfixed assetsare notcapitalized in the fund used to acquire orconstruct them.instead,capitalacquisitionsare reflected asexpenditures(capitaloutlay)in the G eneralfund and the related assets are reported in the generalfixed assets accountgroup.generalfixed assetsprovided by thepolicejury arenotrecorded in the generalfixed assetsaccountgroup. A llfixed assetsare valued athistorical cost. N o depreciation hasbeen provided on generalfixed assets. Long-term obligations such ascertificatesof indebtedness,are recognized as a liability of a governm entalfund only w hen due. The rem aining portion of such obligations is reported iu the generallong-term obligations accountgroup, The tw o accountgroupsare not"funds." They are concerned only w ith the m easurem entoffinancialposition and do notinvolve m easurem entof resullsof operations. D. BA SIS O F A C C O U N TIN G The financial reporting treatm ent applied to a fund is determ ined by its m easurem ent focus. A llgovernm entalfunds are accounted for using a current fin ancialresourcesm easurem entfocus.w ith thism easurem entfocus,only current assetsand currentliabilitiesgenerally are included on the balance sheet.operating statementsforthese fundspresentincreases(i.e.,revenuesand otherfinancing sources)and decreases(i.e.,expendituresand otherfinancing uses)in netcurrenl assets. The m odified accrualbasisof accounting isused forreporting allgovernm ental and fiduciary fund types. U nder the m odified accrual basis of accounting, revenuesare recognized when susceptible to accrual(i.e.,when they become both 14

16 A LLEN PA R1SIISH ERIFF O berlin,louisiana Notesto thefinancialstatem ents(continued) measurableand available)."m easurable"meansthe amountofthe transaction can be determ ined and "available"m eanscollectible w ithin the currentperiod orsoon enough thereafterto be used to pay liabilities of the currentperiod. The sherif uses the follow ing practices in recognizing and reporting revenues and expenditures: R evellues A d valorem taxesand the related state revenue sharing are recorded in the yearthe taxesare due and payable. A d valorem taxesare assessed on a calendar yearbasisand attach asan enforceable lien and becom e due and payable on the date the tax rollsare filed w ith the recorderof m ortgages. Louisiana Revised Statute 47:1993 requiresthatthe tax rollbe filed on or before N ovem ber 15 of each year. A d valorem taxes becom e delinquent if not paid by D ecem ber 31. The taxes are norm ally collected in D ecem ber,january,and February of the fscalyear. hltergovernnlentalrevenues and fees,charges,and com lnissions for services are recorded w hen the sheriff isentitled to the funds. Interest incom e on dem and deposits is recorded at the end of each m onth w hen the interesthasbeen earned and credited by the bank to tile sheriff's account. Interestincom e on tim e deposits is recorded w hen the tim e depositshave m atured and the interestisavailable. Substantially allother revenues are recognized w hen received by tile sheriff.based on the above criteria,intergovernm entalrevenuesand fees, charges,and com m issionsfor serviceshave been treated as susceptible to accrual. Expeuditures i,2xpeudituresare generally recognized under the m odified accrualbasis w hen the related fund liability isincurred,exceptforprincipaland interest on generallong-term obligations,w hich are recognized w hen due. O ther Financing Sources(Uses) Sale of fixed assetsand transfersbetween fundsw hich are notexpected to berepaid are accounted forasotherfinancing sources(uses)and are 15

17 A LLEN PA R1SIt SH ERIFF O berlin,louisiana Notesto the FinancialStatem ents(continued) recognized w hen the underlying eventshave occurred BU D G ET PR A C TIC ES A proposed budget,prepared on the m odified accrualbasisofaccounting,is published in the oficialjournalatleastten dayspriorto thepublic hearing.public hearingsare held atthe A llen Parish Sherif 'sofi ce during the m onth of June for com m entsfrom taxpayers.the budgetsare then legally adopted by the sherif and am ended during the year,asnecessary. Budgetsare establisbed and controlled by thesherif attheobjectlevelofexpenditure.appropriationslapseatyear-endand m ust be reappropriated for the follow ing year to be expended. Encum brance accounting is notutilized. Form albudgetary integration is em ployed as a m anagem entcontroldevice during the year. Budgeted am ounts included in the accom panying financial statem ents include the original adopted budget am ounts and all subsequent aluendlnents. F. CASItAND CASH EQUIVALENTS U nder state law,the sherif m ay depositfunds in dem and deposits,interest bearing dem and deposits,m oney m arketaccounts,ortim e depositsw ith state banks organized under Louisiana law and national banks having principal offices in Louisiana. AtJune 30, 1999,the sherif has cash (book balances) totaling $2,419,667,asfollows: D em and deposits Interestbearing dem and deposits C erlificate of deposit Total $9,979 1,223,388 1,186,300 $2,419,667 U nderstate law,these deposits,orthe resulting bank balances,m ustbe secured by federaldepositinsurance orthe pledge of securities ow ned by the fiscalagent bank.the m arketvalue of the pledged securitiesplusthe federaldepositinsurance m ustatalltim esequalthe am ounton depositw ith the fiscalagent. These deposits are held in the nam e of the pledging fiscalagentbank in a holding or custodial bank thatismutually acceptable to both parties. Cash and cash equivalents(bank balances)atjune 30,1999,are secured asfollows: - 16-

18 AI.LEN PARISItSttERIFF O berlin,louisiana Notesto thefinancialstatem ents(continued) Bank balances $2,542,852 Federaldepositinsurance Pledged securities(uncollateralized) Total $601,809 9,057,623 $9,659,432 Because the pledged securitiesare held by a custodialbank in the nam e oftile fiscal agent bank rather than in the nam e of the sheriff, they are considered uncollateralized (Category 3)underthe provisionsofgasb Codification C20.106; how ever,l.ouisiana Revised Statute 39:1229 im posesa statutory requirem enton the custodialbank to adverlise and sellthe pledged securities w ithin 10 days of being notified by the sheriffthatthe fiscalagentbank hasfailed to pay deposited fundsupon dem and. G. V A CA TIO N AN D SIC K LEAV E A ftersix m onthsof service,em ployeesare granted fl'om one to tw o w eeksof non-cum ulative vacation leave annually. Sick leave isgranted atthe discretion of the sherif. A tjune 30, 1998,there are no vested leave benefits w tfich require disclosure in conform ity w ith generally accepted accounting principles. II. R ISK M A N A G EM EN T The sherif isexposed to variousrisk of lossrelated to torts;lbeflsof,dam age to,and destruction ofassets;errorsand om issions;and injuriesto employees.to handle such risk of loss, the sherif m aintains com m ercial insurance policies covering; autom obile liability, m edical paym ents, uninsured m otorist, and collision;and surety bond coverage. In addition to the above policies,the sherif m aintainsa public officials liability policy and a law enforcem entliability policy. N o claim s w ere paid on any of the policies during the past three years w tfich exceeded the policies'coverage am ount. TO TA L C O LU M N O N TH E C O M BIN ED STA TEM EN TS Totalcolum nson the com bined statem entsare captioned M em orandum O nly - 17-

19 A LLEN PA R1SIt SH ERIFF O berlin,louisiana Notesto lhe FinancialStatem ents(continued) (overview)to indicatethatthey are presented only to facilitate financialanalysis. D ata in these colum nsdo notpresentfinancialposition orresultsofoperationsin 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 lhe aggregation of thisdata. 2. R E C EIV A BLE S The follow ing is a sum m ary of receivablesatjune 30, 1999 Taxes-ad valorem Federalgrants State supplem entalpay O ther stale funds Localfunds Fees,charges,and com m issions for services Com m issionson licenses,taxes,etc. Civiland crim inalfees Courtaltendance Transportation of prisoners Feeding and keeping prisoners O ther revenues Total G eneral Fund $1,692 8,563 8,700 1,950 3,419 7,578 ]0, ,996 $ E-911 Special R evenue Fund Total $1,692 8,563 8,700 1,950 3,419 7,578 10, ,996 $10,351 10,351 $10,351 $69, C IIAN G ES IN G EN ER AL FIX ED A SSETS A sum m ary of changesin office furuishiugsand equipm entfor the yearended June 30, 1999 follow s Balance atjuly 1,1998 A dditions D eletions Balance atjune 30,1999 $796,540 1,041,668 (57,291) $1,780,917

20 A LLEN PA RISH SH ERIFF O berlin,louisiana Notesto the FinancialStatem ents(continued) 4. PEN SIO N PLA N Substantially allem ployeesof tile A llen Parish Sherif 'soffice are m em bersof the Louisiana Sherif'sPension and ReliefFund (system),a costsharing,multiple-employerdefined benefitplan adm inistered by a separate board of trustees. Allsheriffsand alldeputieswho arefound to be physically fit,who earu atleast$400 per m onth,and w ho w ere betw een the agesof 18 and 50 atthe tim e of originalem ploym entare required to participate in the System. Em ployeesare eligible to retire atorafterage 55 w ith atleast12 years ofcredited service and receive a benefit,payable m onthly forlife,equalto a percentage of theirfinalaverage salary foreach yearof credited service. The percentage factorto be used foreach yearof service is2.5 percentforeach yearif totalservice isatleast12 butlessthan 15 years,2.75 percent foreach yearif totalservice isatleast15 butlessthan 20 years,and 3 percentforeach yeariftotal service isatleast20 years(act1117 of1995 increased the accrualrate by 0.25 percentforall service rendered on orafterjanuary 1,1980).In any case,theretirementbenefitcannotexceed 100 percentof the final-average salary. Final-average salary isthe em ployee's average salary overthe 36 cousecutiveorjoined mouthsthatproducethehighestaverage. Employeeswho terminatewith atleast12 yearsof service,and do notw ithdraw theirem ployee contributionsm ay retire atorafter age 55 and receive the benefits accrued to their date of term ination as indicaled previously. F.m ployees w ho term inate w ith atleast20 years of credited service are also eligible to electearly benefits betw een the ages 50 and 55 w ith reduced benefits equalto the actuarialequivalentof the benefitto w hich they w ould otherw ise be entitled atage 55. The system also provides death and disability benefits. Benefitsare established oram ended by state statute. The system issues an annual publicly available financial report that includes financial statem entsand required supplem entary inform ation forthe system. Thatreportm ay be obtained by w riting to the Louisiana SheriffsPension and Relief Fund,PostO ffice Box 3163,M onroe,louisiana 71220,orby calliug (318) Plan m em bersare required by state statute to contribute 8.7 percentof theirannualcovered salary and the A llen Parish Sheriff isrequired to contribute atan actuarially determ ined rate. The currentrate is5.0 per centof annualcovered payroll. C ontributionsto the system also include onehalf of one per centof the taxes show n to be collectible by the tax rolls of each parish and funds as required and available from insurance prelnium taxes. The contribution requirem ents of plan m em bers and the A llen Parish Sherif are established and m ay be am ended by state statute. A s provided by Louisiana R evised Statute 11:103,the em ployercontributionsare determ ined by actuarial valuation and are subjectto change each yearbased on the resultsofthe valuation forthe priorfiscal year. The A llen Parish Sherif 's contributions to the system for the years ending June 30, 1999, 1998, and 1997, were $50,674, $40,719, and $40,892, respectively, equal to the rcquircd contributions for each year.

21 A 1A.F.N PA RISIt StIER1FF O berlin,1.ouisiana Notesto thefinancialstatem ents(continued) 5. CIIAN G ES IN A G EN C Y FUN D BA LA N CES A sm m nary ofchangesin agency fund balancesdue to taxing bodies and othersfollow s Balance July 1, 1998 A dditions R eductions Balance June 30, 1999 Tax C ollector Fund Sherif 's Fuud Inm ate W elfare Fm ~d C om m ission on A ging $41, ,998 9, $8,097,036 1,327,934 1, ($8,030,913) (1,271,785) (608) (529) $107, ,147 9, Totals $361,763 $9,426,496 ($9,303,835) $484, G EN ERA L LO N G -TERM O BLIG A TIO N S On September 1,1997,the sherif issued $600,000 in certificateson indebtednessforthe purpose ofconstructing a new adm inistration building.the certificatesare due in annualinstalhnents of$45,000 to $75,000 through Septelnber1,2007,with interestat5.40 percent. Debtretirements are m ade fi'om excessannualrevenuesof the G eneralfund in each of the fiscalyears the certificates are outstanding. The totalam ountof principaldue atjune 30, 1999 is $555,000. The annual requirem ents to am ortize the certificates of indebtedness outstanding atjune 30, 1999,including interestpaym entsof$145,395,are asfollows: Y ear ending: $78,620 75,920 78,085 79,980 76, ,050 Total 7. IAT1G A TIO N A N D CLA IM S A tjune 30,1999,the A llen Parish Sherif isinvolved in severallaw suits. In the opinion of legalcounselforthe sheriff,resolution ofthese law suitsw illnotresultin a m aterialliability to lhc sherif. -20-

22 A LLEN PA RISH SH ERIFF O berlin,louisiana Notesto thefinancialstatements(continued) 8 EX PEN D ITU R ES O F TH E SH ER IFF'S O FFIC E PA ID BY TH E PA R ISH PO LIC E JUR Y Tile A llen Parish Sherif 's ofi ce islocated in the parish courthouse.the costof lnaintaining and operating the courthouse,asrequired by Louisiana Revised Statute 33:4715,ispaid by the A llen Parish Police Jury. 9. FED ER A L FIN A N C IA L A SSISTA N C E FED ER A L G RA N TO R ~PA SS-TH RO U G H G RA N TO R N A M E/PRO G R A M TITLE U S D EPA R TM EN T O F A G R IC U LTU R E Passed through Louisiana D epartm entof A griculture -Food D istribution Program U S D EPA R TM EN T O F JU STICE Passed through Louisiana Com m ission on Law Enforcem entand A dm inistration of Crim inal Justice -StreetSalesD isruption TotalFederalFinancialA ssistance C FD A N U M BER CO N SU M ED / EX PEN D ED $ ,000 $60,602-21

23 SU PI'LEM EN TA L IN FO RM A TIO N SCH ED U LES 22-

24 A LLEN PA RISItSItERIFF O berlin,louisiana SU PPLEM EN TA L IN FO RM A TIO N SCIIED U LES A sof and For the Y ear Ended June 30,1999 FIDU CIAR Y FU N D TYPE -A G EN C Y FUN D S TA X C O LI,ECTO R FUN D A rticle V,Section 27 of the Louisiana C onstitution of 1974,providesthatthe sheriff w illsel'vc asthe collectorofstate and parish taxes,licenses,and fees. The Tax C ollectorfund isused to collect and dislribute these taxes,licenses,and feesto the appropriate taxing bodies. SIIER 1FF'S FU N I) The Sherif 's Fund accounts for the collection of funds in civil suits, sherif 's sales, and garnishm ents and paym ent of these collections to the sherif 's G eneralfund and other recipients in accordance w ith applicable law s. Italso accountsforbonds,fines,and costs,and the paym entofthese collections in accordance w ith applicable law s. IN M A TE W E LFA R E FU N D The Inm ate W elfare Fund accounts for m onies earned by the individual prisoners for w ork perform ed in the parish w hile incarcerated. For the w elfare of allprisoners, ten percentof allm onies earned by the prisoners is retained in the fund and used to purchase personalitem s,such as shoesand recreationalequipm ent. A ny balancesrem aining atthe end of the individuals'sentencesare returned to diem upon theirreleasefrom jail. C O M M ISSIO N O N A G IN G The C om m ission on A ging accountsform oniesearned from a golftournam entand food salesal variousevents.a llfundsare expended to provide food and plaquesforseniorcitizen eventsand to cover expensesof Senior C itizen D ay atthe A llen Parish Fair. -23-

25 A LLEN PA RISH SH ERIFF O berlin,louisiana FID U CIA RY FU N D TY PE -A G EN C Y FU N D S Schedule I Com bining Balance Sheet,June 30,1999 TA X IN M ATE CO M M ISSIO N C O LLECTO R SH ERIFF'S W ELFA R E O N FU N D FU N D FU N D A G IN G TO TA L A SSETS Cash and cash equivalenls $107,298 $367,147 $9,694 $285 $484,424 IJ A BIIJ TIES D ue to taxing bodiesand others $107,298 $367,147 $9,694 $285 $484,424-24

26 A LLEN PA RISIt SIIERIFF O berlin,louisiana FID U CIA RY FU N D TYPE -A G EN CY FU N D S Schedule 2 Com bining Schedule of Changesin U nsettled BalancesD ue to Taxing Bodiesand O thers Forthe Y earended June 30,1999 TA X IN M ATE CO M M ISSIO N CO LLECTO R SH ERIFF'S W ELFA RE O N FU N D FU N D FU N D A G IN G TO TA l U N SETTI.ED BA LA N CES D U E TO TA X IN G BO D IES A N D O TItER S~ JUN E 30,1998 $41,175 $310,998 $9,240 $350 $361,763 A D D IT IO N S l)eposits: Sherif 's sales Fines,forfeitures,& costs Bonds O therdeposits Taxes,fees,etc.,paid to lax collector Totaladditions Total 8,097, ,138, , , ,315 61,856 1,327,934 1,638, ,062 10, , , , ,097,036 9,426,496 9,788,259 R I~I)U CTIO N S Taxes,fees,etc.distributed to taxing bodies and others D eposits setlled to: State agencies Sherif 's G eneralfund Policejury D istrictattorney Judicialexpense fund C lerk of court Indigen!defenderboard 5,151,492 81,013 1,038,309 1,760,099 2, , ,935 81,054 24,662 36,929 87, ,492 83,065 1,390,665 2,047,034 81,054 24,662 36,

27 A I.I.I'~N PA R1SIISIIER1FF O berlin,louisiana FI1)U C IA RY FU N I) TY PE -A G EN C Y FU N D S Schedule of Changes in U nsettled Balances D ue to Taxing Bodiesand O thers,etc. Schedule 2 TA X IN M A TE C O M M ISSIO N CO LLECTO R SH ERIFF'S W ELFA RE O N FU N D FU N D FU N D A G ING TO TA l REDUCTIONS:(CONTD.) Depositssettled to:(contd.) Crim e lab A ttorneys,appraisers,etc. l.itigants O thersetllem ents O ther reductions Totalreductions 8,030,913 $22,667 3, ,824 26,611 30,210 1,271,785 $ $ $22,667 3, ,824 26,611 31,347 9,303,835 U N SETTLED BA LAN C ES D U E T O T A X IN G BO D IES A N D O TItER S, JUNF 30,1999 $107,298 $367,147 $9,694 $285 $484,424 (Concluded) 26

28 A LLEN PA RISH SH ERIFF Oberlin,Louisiana S1JPPLE M EN T A ljin FO R M A T IO N SC IlED IIIJE A sofand forthe Y earended June 30,1999 YEAR 2000 ISSUE (Unaudited) Tbe year2000 issue isthe resultof shortcom ingsin m any electronic data processing system sand olherelectronic equipm entthaim ay adversely affectthe governm ent'soperationsasearly asfiscalycar 1999.The A llen Parish Sherif has com pleted an inventory of com putersystem sthatm ay be affected by the year2000 issue and thatare criticalto conducting operationsof the sherif 'soffice. The sherif has identified the financialreporting system asrequiring 2000 rem cdiation. A lltesting and validation ofthe system hasbeen perform ed. Because of the unprecedented nature of the Y ear2000 issue,itseffectsand the successofrelated rem cdiation effortsw illnotbe fully deterlninable untilthe year2000 and thereafter.m anagem entcannot assure that lbe sherif is or w ill be Y ear 2000 ready,that the sherif 's rem ediation efforts w illbe successfulin w hole orpart,orthatpartiesw ith w hom the sherif doesbusinessw illbe year2000 ready. -27

29 IndependentA uditor'sr eportsr equired by G overnm enta uditing Standards The follow ing independentauditor'sreportson internalcontroland com pliance are presented in com pliance w ith the requirem entsof Governm enta uditing Standards,issued by the C om ptrollerg eneral of the U nited States and the Louisiana Governm entala udit G uide,issued by the Society of Louisiana C ertified Public A ccountants and the Louisiana Legislative A uditor. 28

30 C [RT~FIED pu BLIC ACCO UNTANT IndependentA uditor's R eporton C om pliance and hl ernalc ontrolo ver FinancialR eporting H O N O RABLE ItA RO LD A.TURN ER A LLEN PA RISH SH ERIFF Oberlin,l,ouisiana M EM BER A M ERICA N NSTITUTE O F C ERIlFIED P UB LIC A CCO U NI A NIS S OC IETy O F LO U ISIA N A C ERTIFIED P U BLIC A CCO U N'fA NTS P RACTIC E L IM I1ED TO G O VE R N M E NTA L A CCO U NTING,A U DITIN G A N D FIH A N CIA L R EPORTIN G 1have audited tile generalpurpose financialstatcm eutsoftile A llen Parish Sherif, a com ponentunitof the A llen Parish Police Jury,asof June 30,1999,and forthe year then ended,and have issued m y reportthereon dated D ecem ber 9, I conducted m y auditin accordance w ith generally accepted auditing standardsand the standards applicable to financial audits contained in Gover/m zenta uditing Standards,issued by the Com ptrollerg eneralofthe U nited Slates. C om pliance A spartofobtaining reasonable assurance aboutw hetherthe A llen Parish Sherif 's financial statem ents are free of m aterial m isstatem ent, l perfornled tests of its com pliauce w ith certain provisions of law s, regulations and coulracts, noncom pliance w ith w hich could have a direct and m aterial effect on the determ ination of financialam ounts,ltow ever,providing a lopinion on com pliance with thoseprovisionswasnotan objective ofmy auditand,accordingly,ldo not express such an opinion. The results of m y tests disclosed no instances of noucom pliancc that are required to be reported under Goverm nent Auditing Standards. 116 P RO FESS IO N A L D R IVE W EST M O N RO E:, LO UISIANA 7 29 P HO N E TO LL F REE LO U ISfA N A 1, FA X ,1G30 InlernalControlO ver FinancialR eporting In planning and perform ing m y audit,1 considered the A llen Parish Sherif 's internal control over financial reporting in order to determ ine m y auditing procedures for tbe purpose of expressing m y opinion on the financialstatem ents aud notto provide assurance on the internalcontroloverfinancialreporting. M y consideration of the internalcontroloverfinancialreporting w ould notnecessarily disclose allm atters in tile internalcontrolover financialreporting tha~m ightbe m aterialw eaknesses. A m aterialw eakness is a condition ilw hich the design or operation of one orm ore of the internalcontrolcom ponentsdoesnotreduce to a relatively low levelthe risk thatm isstatem ents ilam ountsthatw ould be m aterial ilrelation to the financialstatem entsbeing audited m ay occurand notbe detected w ithin a tim ely period by em ployees in tile norm alcourse of perform ing their assigned functions. Inoted no m attersinvolving tile internalcoutroloverfinancial reporting and itsoperation that1considerto be m aterialw eaknesses. 29

31 A I~L EN PA R ISIISIIERIFF O berlin,louisiana IndependentA uditor'sreporto51com pliance A nd InternalControlO verfinancialreporting,etc June This reportis intended forthe inform ation of the A llen Parish Sheriff,m anagem entof tile shcrif 's office,and interested federaland state agencies. Thisisnotintended to lim itthe distribution ofthis report,w hich is a m ailer of public record. W estm onroe,louisiana 1)ccem ber9,

32 A LLEN PA RISH SH ERIFF Oberlin.Louisiana Schedule 4 Schedule offindingsand Questioned Costs Forthe Y earended June 30,1999 A. SU M M A R Y O F A U D IT R ESU LTS The auditor's reportexpresses an unqualified opinion on the generalpurpose financial statem ents of the A llen Parish Sherif. 2 N o instances of noncom pliance m aterialto the financialstatem ents of the A llen Parish Sheriff w ere disclosed during the audit. N o reportable conditionsrelating to the auditof the financialstatem entsare reported in the IndependentA uditor'sreporton InternalControlO verfinancialr eporting. B. FIN DIN G S -FIN AN CIAL STATEM EN TS AU DIT N one - 31-

33 A LLEN PA RISH SH ERIFF Oberlin.Louisiana Sched.le 5 Sm nm ary Schedule of PriorA uditfindings Forthe Y earended June l'here w ere 1o auditfindiugsreported in the auditforthe yearended June 30,