nr.r,r'rj ~['I Lrr;,.# ;:#'. 'TO~ I 3 " I0:55 CA LCA SIEU PA R ISH SH ER IFF

Transcription

1 nr.r,r'rj ~['I Lrr;,.# ;:#'. 'TO~ I 3 " I0:55 CA LCA SIEU PA R ISH SH ER IFF A N N UA L FINA NC IA L.R EPO RT A N D IN D EPEN D ENT A U D ITO RS'R EPO RT YearEnded June 30,2000 G I(AGSON,C ASII)AY & G UII,Lf)IYrL.L.E C ERTIFIED PU B LIC A C C O U NTA N TS

2 C O NTENTS N D EPEN D EN T A U D ITO R S'R EPO RT Page 3-4 G EN ERA L.PUR F'O SE f:inanc IAL STATEM EN TS C O M B IN ED BA LA N C E SH EET - A LL FU N [)TYPES A N D A C C O U NT G RO U PS 5-6 CO M BINED S'[ATE-M ENT O F REVENUES,EXPEND ITURES, A N D C HA N G ES IN FU N D BA LA N C ES - A LL G O V ER N M ENTA L FU N D TY PES 7 C O M BIN ED S'[ATEM ENT O F REVENUES,EXPENDITURES, A N D C HA N G ES IN FU N D BA LA NC ES - BU D G ET A N D ACTUA L - G EN ERA L A t'ld SPEC IA L R EVEN U E FU N D TYPES 8-9 CO M BIN ED S'fAT[:M ENT O F R EVEN UES,EXPENSES,AND C HA NG ES IN R ETA IN ED EARNING S --ALL PRO PR IETARY FUND TYPES C O M BIN ED S fatem ENT O F CA SH FLO W S - A LL.PRO PR IETA RY FU N D TYPE-S NO TES TO TH E FINANC IAL STATEM ENTS SU PPLEM ENTA l.in FO R M ATIO N C O M BIN ING BA LA N C E SH EET --SPEC IA L R EVEN UE FU N DS CO M BIN ING S"[ATEM ENT O F REVEN UES,EXPEND ITURES, A N D C HA N G ES IN FU N D BA LA NC ES --SPEC IA L R EV EN U E FU N D S CO M BINING BAtA NCE SHEET - AG ENCY FUNDS C O M BIN IN G S'[ATEM ENT O F R EV EN U ES,EX PEN SES A N D C HA N G ES IN FU N D BA LA N C ES - A G ENCY FUN D S SC H ED U LE O F EX PEN D ITU R ES O F FED ERA L.AW A R D S N D EPEN D ENT AU D ITO R S'R EPO RT O N C O M PLIA N C E AN D O N INTER NA L C O NTR O L O V E_:R FINA NC IA L R EPO RTIN G BASED O N A N A U D IT O F FINA N C IA L STATEM ENTS PER FO R M ED IN A C CO R DA N C E W ITH G O VERNM EN T A UD ITIN G STA NDARDS 33 N DEPEN DENT AUD ITO RS'R EPO RT O N CO M PLIANC E W ITH REQ UIR EM ENTS A PPLICA BLE TO EACH M AJO R PRO G RAM AND O N INTERNAL CO NTRO L O V ER C O M PLIA N C E IN A C C O R DA N C E W ITH O M B C IR C U LAR A SU M M A RY SC H[!DULE!O F E-IND ING S A ND Q UESTIO NED CO STS 36 G RAGSON,C ASII)AY & (;UILLORY,L.L.I{ C ER1 IFIED PU B [IC A C C O U N TA N TS

3 G R A C S O N,C A S II)A Y &~ G U IL L O R Y, L.L.I~ C ERTIFIED F'U B LIC AC C O U NTA NTS w ( O RG E G RAGSO N C P A R~(-~,~^RC~W ~C ASfOAY. C ~P A r~ay ~O t~d G U tllo RY JR ~ P t, G RAHAM A PO RTUS ~ E A JUlIA W PO RTBS. C P A D AW r~red D ~ C P,A M J, ~ E BO URNE ~ ~ A CO y VINCE~. C P A PAIG E F BROW NE C P A O NE IAKESIDE PLAZA,SUITE?00 P O D RAW ER 1847 LAKE CHARLES, LO UISIANA TELEPHONE 1337~ N D EPEN D ENT A U D ITO RS'R EPO RT Decem ber Honorable Beth Lundy C alcasieu Parish Sheriff Lake C harles,louisiana W e have audited the accom panying generalpurpose financialstatem ents ofthe Calcasieu Parish Sherif,a com ponentunitofthe Calcasieu Parish Police Jury,as ofand forthe yearended June 30,2000. These generalpurpose financialstatem ents are the respc)nsibility of the Calcasieu Parish Sherif's m anagem ent. O urresponsibility is to express an opinion on these generalpurpose financialstatem ents based on ouraudit. W e conducted ourauditin accordance w ith genera ly accepted auditing standards and G overnm enta udiling Standards issued by the Com ptro lerg eneralofthe U nited States. Those standards require thatw e plan and perform the auditto obtain reasonable assurance about w hetherthe generalpurpose financialstatem ents are free ofm aterialm isstatem ent. A n audit includes exam 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 significantestim ates m ade by m anagem ent,as w e las evaluating the overa lgeneralpurpose financialstatem entpresentation. W e believe thatourauditprovides a reasonable basis forouropinion. In ouropinion,the generalpurpose financialstatem ents referred to above presentfairly in a lm aterialrespects,the financialposition ofthe Calcasieu Parish Sheriffas ofjune 30, 2000,and the results ofits operations and cash flow s ofits proprietary fund types forthe year then ended in conform ity w ith genera ly accepted accounting principles. In accordance w ith G overnm enta uditing Standards,w e have also issued ourreport dated Decem ber6,2000,on ourconsideration ofthe Calcasieu Parish Sheriff's internalcentro overfinancialreporling and ourtestofits com pliance w ith certain provisions oflaw s, regulations,contracts and grants. Thatreport is an integralpartofan auditperform ed in accordance with GovernmentAuditing Standards and should be read in conjunction with this reportin considering the results ofouraudit.

4 C alcasieu Parish Sherif Decem ber O urauditw as conducted forthe purpose ofform ing an opinion on the generalpurpose financialstatem ents taken as a w hole. The com bining and individualfund and accountgroup financialstatem ents listed in the table ofcontents are presented forpurposes ofadditional analysis and are nota required partofthe generalpurpose financialstatem ents ofthe C alcasieu ParisP,Sheriff. In addition,the accom panying schedule ofexpenditures offederal aw ards is presented forpurposes ofadditionalanalysis as required by U.S.O fice of M anagem entand BudgetC irculara-133,"audits ofstates,localg overnm ents,and Non-Profit O rganizations",and is nota required partofthe financialstatem ents. Such inform ation has been subjected to the auditing proceduresapplied in the auditofthe generalpurpose financial statem ents and,in ouropinion,is fairly presented in a lm aterialrespects in relation to the generalpurpose financialstatem ents taken as a w hole. G IAGSeN,C ASII)AY & G UILLORY,L.L.I~ C ERTIFIED PU BLIC AC C O U NTANTS

5 CALCASIEU PA RISH SHERIFF Lake Charles,Louisiana C O M BIN ED BA LA NC E S H EET - ALL FUN D TYPES AN D ACCO UNT G RO UPS June 30,2000 G overnm ental Fund _ T1 Special G eneral Revenue Debt Service ASSETS Cash and cash equivalents Investm ents Receivables Inventory Fixed assets --m ;tofaccum ulated depreciation A m ountto be provided forretirem ent and com pensated absences payable TO TAL ASSETS LIA BILITIES Accounts payable and accrued liabilities Com pensated absences payable Due to taxing bodi(;s and other TotalLiabilities $ 13,040,112 1,991, ,615 $ 854,808 $ 4,500 ~ 1_5~1459~ 43 3 $ 85~ _.'~0.8_ ~ $ 339,053 $ 235 $ _ 339, FUND EQ UITY Investm entin generalfixed assets R etained earning~.~ Fund balance R eserve forinw znlory Reserve forcapitalim provem ents Reserve ~'orlegalcontingencies Unreserved - undesignated Totalfund equity TO TAL L.IABILITIES AND FUND EQUIIY 114, ,000 1,000,000 1~942,275._ 41~ 8068~ 90 $ 1~ ~ ]-he accom panying notes are an integralpartofthis financialstatem en

6 Proprietary Fund Tvl)es Inlernal Enter ~ r e _S_.erv Lce Fiduciary Fund Type Agency _. AccountG roups G eneral Fixed Assets G eneral Long-Term D ebt "1otals (Memorandum Only) $ 295, ,578 $ 1,053,070 $ 2,157, , $ , , , ,193 10,281 32,064, ~9~0 ~ 32,074,844 L _521~930.$L~ J~ 9,954 $ 3, ,881 3,122,43~ 3,122,4 _ _ 521~ , ,064, ,064, , ,000 1,000,000 13~ _ 49j~ } 3.~ 1 i!i._ 1~ 3_~07.0_ $ 3,122,432 ~L32~Q~ 63 ~ L9_3_0 }_ 5 3,15_95~54Z 47 (;RA(;SON,CASII)AY ~ (;krltlof.y,l E E C ERT IFIED PU [3LIC A C C O U N TA NTS 6

7 CALCASIEU PARISH SHERIFF Lake Charles,Louisiana CO M BINED STATEM ENT O F REVENUES,EXPENDITURES, AN D C I4ANG ES IN FUND BALANC ES - ALL G O VERN M ENTAL FUND TYPES YearEnded June 30,2000 G enera Special Revenue Debt Service Totals (Memorandum Only3 REVENUES Ad valorem taxes Intergovem m ental Com m issions,fee.';& charges interest O ther Sales taxes Totalrevenues $ 11,587,527 $ $ 2,485,444 45,000 8,029, ,027 1,040,568 _ 7 ~ 42Z ,191, ,916 35,520 36, ,436 36,506 11,587,527 2,530,444 8,407, ,053 1,040,568 7,427, EXPENDITURES C urrent Public safety CapJtatout)ay Debtservice Principal Interest& fiscalcharges Totalexpenditures 26,054,834 1,791, , ~84 _ 6~6 _ 49 _ 429,842 9,365, ,419,547 1,856,944 9,365, EXCESS (DEFICIENCY)OF REVENUES OVER EXPENDrIURES 3,345,081 28,594 (9,519,430) (6,145,755) OTHER FINANCING SOURCES (USES) O perating transfers in O perating transfers out Totalotherfinancing sources (uses) _ 4,097,125 JL se92 9_A) _~ 3~4_79J 6_9) 8,279,801 ~ 7([3=507) 12,376,926 _ (8,279,801) _ Z, 7 5"762 ~ 494 4,097,125 EXCESS (DEFICIL=NCY)OF REVENUES AND OTHER FINANCING SO URCES O VER EXPENt)IIURES AND O THER FINANCING USES (134,088) 28,594 (1,943,136) (2,048,630) FUND BALANCE - BEG INNING 14~9 _ 4 _0~J78 _~ 130,479 FUND BALANCE -ENDING ~ 14~806~_890 ~ 859, ~ _ 17,714,593.~_15~665,963 The accom panying notes are an integralpartofthis financialstatem ent G RAGSON,CASII)AY & G un IO1{~,L.L.I{ C ERTIFIED PU BLIC AC C O U NTANT~?

8 CALCASIEU PARISH SHERIFF Lake Charles,Louisiana C O M BIN ED STATEM ENT O F R EVEN U ES,EXPEN D ITU R ES, AND C HANG ES IN FUND BALANCES - BUDG ET AND ACTUAL- G ENERAL AND SPECIAL REVENUE FUND TYPES YearEnded June B udget _ G ENERAL FUND Actua W triance Favorable (Unfavorable) R EVENUES Ad valorem taxes Intergovernm ental Com m issions,lees & charges Interest O ther Sales taxes Totalrevenues $ 11,570,000 2,580,784 8,799, ,000 1,351, ,420, ,926 $ 11,587,527 2,485,444 8,029, ,027 1,040,568.Z,4272 _ $ 17,527 (95,340) 1,230,590 31,027 (311,282) _ 712 _ 8 _ 2 879,804 EXPENDITURES Current Public safety Capitaloullay Totalexpenditules 26,217,135 1,534,763 27~751~98 26,054, ~815 27,8~ ,301 (257,052) (94~751) EXCESS O F REVENUFS O VE[~ EXPEND ITUR ES ,345, OTHER FINANCING SOURCES (USES) O perating transfers in 3,072,658 Operating transfersout, 71!~.,462) TotalotherfirLancin9 sources(uses) ~ 4 0~ 99,8[)_4.) 4,097,125 (7,57g2_94) _ (3~4~ 69) 1,024,467 (4g~832) EXCESS (DEFICIENCY)OF REVENUES AND OTHER FINANCING SO URCES OVER EXPENDITURES AND OTHER FINANCING USE,q (1,539,776) (134,088) 1,405,688 FUND BA LA NC E-BEG INIqlNG 14,940,978 14,9. 40~978 FUND BALANCEi-ENDING $ 13,401,202 $ 14,806,890 $ 1,405,688 The accom panying notes are an integralpartofthis financialstatem en

9 ...Sf~[:-CLAL REVENUE F_UNDS Variance Favorable.Budget Actual (Unfavorable_) 45, , (1,ooo) (9,761) (8,649) 421, ~ 364,713 65, ,842 _ 56,555 _ L6_51,/29 29) [8.574) (17,223) (17,223)._ 83~479 _ 830,479 $ 876,296 $ 859,073 $ (!7,223) G RA(;SON,C ASII)AY ~ G LIILORY,L.L.I~ C ERTIFIED PU BLIC A C C O U N TA N TS 9

10 CALCASIEU PA RISH SHER IFF Lake Charles,Louisiana C O M BIN ED STATEM ENT O F R EVEN U ES,EXPEN S ES, A ND [:HANG ES IN R ETA IN ED EA RN ING S - ALL PRO PR IETA RY FUND TYPES YearEnded June E-n te r~ _ e nternal Service Totals (Memorandum _OnlEL_ O PERATING REVENUES Sales to inm ates O PERATING EX P[-NSES Costofgoods sold M aterials and supplies Sales tax D epreciation Health claim s Totaloperating expenses Operating inconre (loss) $ 729,511 $ ,8(~ 116,706 7,817 _ $ 729, ,505 25,053 32,925 13, (7,817) 108,889 Non-operating revelbues Interest ncom e before o,aerating transfers ~ 14,941 _ 110,695 _ 125, , , O perating transfers out _ ~ 27Z~446Z) (3,8226~58) _~4~097~!125) NET LO SS RETAINED EA F~.NING S BEG INNING R ES IDUAL TRANSFER FRO M CO NTRIBUTED CA PITA L (142,820) (3,719,780) (3,862,600) 525,167 3,768, !)4.136 i,ooo,ooo L~oqo~ooo RETAINED EARNINGS ENDING ~ _ 3~ 3_4Z $ 1,049,189.$ _~,4:~ 5_536 The accom panying notes are an integralpartofthis financialstatem en G RAf;SON,CASIDAY ~ G UllIORY, 1,1,.1:'. C ERTIFIED PU BLIC ACC O U NTANTS

11 CALCASIEU PAR ISH SHERIFF Lake Charles,Louisiana C O M BIN E[) STATFM ENT O F CAS H FLO W S - A LL PRO PR IETA RY EUN D TYPES YearEnded June EnterpE/_S_~L Internal Service Tatals (Memerandum Only) CASH FLOW S FR O M O PERATING ACTIVITIES: Operating income.~(loss) $ 116,706 $ (7,817) $ 108,889 Adjustmentto reconcile netincome (loss)to netcash provided (used)by operating activities: Depreciation (Increase)in receivables D ecrease ilinventories (Decrease)in accounts payable and health claim s Netcash provided (used)by operating activities 13,322 (146) ,322 (146) /~_,~QZ) (45,031) _~ 70,038) (52,848_) CASH FLO W S FRO M INV ESTING ACTIV ITIES Purchase ofcapitalassets Interestearnings Netcash plovided (used)by investing aclivilies (1,157) 14 c~9j4j. 110,69_5 13= 784: _ (1,157) ~2_5~6.3~6 _!24,479 CASH FLO W S FRO M NO N-CA PITAL FINANC ING AC TIV ITIES: O perating transfers out _ (274,4_6_7) ~ 3,822,6_58_) 4~ 9_7~125) NET DECREAC;E IN CASt4BALANCES (138,642) (3,764,811) (3,903,453) CASH BA LANC ES --BEG IN NING ,817,88 _ 1 _ ,819 CASH BAL.ANCEC:",--ENDING ~ 29_5j2_96 $ 1,053,070_ ~_~ 48,366 The accom panyirlg notes are an integralpartofthis financialstatem ent (~,RAGS()N,('ASII)AY L~ C UILLOIR~,L.L.I~ C ER11FIED PU EILIC A C C O U N TA NTS

12 CALCASIEU PARISH SHERIFF Lake Charles,Louisiana NO TES TO THE FINANCIAL STATEM ENTS June NO TE A - SUM M ARY O F SIG N IFICANT ACCO UNTING PO LIC IES As provided by Adic/e V,Section 27 ofthe Louisiana Constitution of1974,the Sheriffserves a four-year term as the chiefexecutive officerofthe law enforcem entdistrictand ex-officio lax co lectorofthe parish The Sherifalso adm inistersthe parish jailsystem and exercisesdutiesrequired by the parish court system,such as providing bailiffs,executing orders ofthe court,and serving subpoenas, As the chieflaw enforcem entofficerofthe parish,the Sherifhas the responsibility forenforcing state and locallaws and erdinances w ithin the territorialboundaries ofthe parish.the Sheriffprovides protection to the residents oftile parish through on-site patrols and investigations,and serves the residents ofthe parish through the establishm entofneighborhood w atch program s and anti-drug abuse program s. Additionally,the Sheriff,w hen requested,provides assistance to otherlaw enforcem entagencies w ithin the parish. A s the ex-oficie tax co lectorofthe parish,the Sherif is responsible forthe co lection and distribution of ad valorem property taxes;parish occupationallicenses;state revenue sharing funds;sportslnen licenses;and fines,costs,and bond forfeitures im posed by the districtcourt. The financialstatem ents ofthe Calcasieu Parish Sherif have been prepared in corform ity with genera ly accepted accounling principles(gaap)asapplied to governmentalunits.thegovernmentalaccounting StandardsBoard (GASFt)isthe accepted standard-seting body forestablishing governmentalaccounting and financialreporting principles. The m ore significantofthe governm ent's accounting policies are described below. 1. R EPO RTING ENTITY G ASB Statem entno.14 established criteria fordeterm ining the governm entalreporting entity and com ponentunitsthatshould be included w ithin the reporting entity. Forfinancialreporting purposes,in conform ance w ith G AS B Statem entn o.14,the C alcasieu Parish Sheriffincludes a lfunds,account groups,etcetera,thatare w ithin the oversightresponsibility ofthe C alcasieu Parish Sherif. As the governing authority ofthe parish,the Calcasieu Parish Police Jury is the financialreporting entity forcalcasieu Parish forreporting purposes.the financialreporting entity consistsof(a)the primary government(police jury),(b)organizationsforwhich the primary governmentis financialy accountable, and (c)otherorganizationsforwhich the nature and significance oftheirrelationship with the primary governm entare such thatexclusion would cause the reporting entity's financialstatem ents to be m isleading orincom plete. G overnm entalaccounting Standards Board Statem entno.14 established criteria fordeterm ining w hich com ponentunits should be considered partofthe Calcasieu Parish Police Jury forfinarleialreporting purposes. The basic criterion forincluding a potentialcom ponentunitw ithin the reporting entity is financialaccountability. This criteria includes: 1. Appointing a voting majority ofan organization's governing body,and a b The ability ofthe C alcasieu Parish Police Jury to im pose its w ilon thatorganizalion and/or The potentialforthe organization to provide specific financialbenefits orto im pose specific finaneialburden on the C alcasieu Parish Police Jury. C ontinued C I{AGSON,cASII}AY ~ G UIIIORY,L.L.P C ER3 IFIED PU B LIC A C C O U N TA N TS

13 CALCASIEU PARISH SHERIFF Lake Charles,Louisiana N O TES TO TH E FINA NC IA L STATEM ENTS June NOTE A - SUM M ARY O F SIG NIFICANT ACCO UNTING PC)LICIES -CO NTINUED 2. Organizationsforwhich the Calcasieu Parish Police Jury doesnotappointa voting m ajority butare fisca ly dependenton the C alcasieu Parish Police Jury. 3. O rganizations forw hich the reporting entity financialstatem ents w ould be m isleading ifdata ofthe organization is notincluded because ofthe nature orsignificance ofthe relationship. Because the Calcasieu Parish Police Jury financialstatem ents w ould be m isleading ifdata ofthe Calcasieu Parish Sherif w as notincluded and due to the nature and significance ofthe relationship,the Sheriffwas delentlined to be a com ponentunilofthe Calcasieu Parish Police Jury,the financialreporting entity. The accarnpanying financialstatem ents presentinform ation only on tire funds m aintained by the Sherif and do not[)resentinform ation on the C alcasieu Parish Policy Jury,the generalgovernm ent services provided by thatgovernm entunit,orthe othergovernm entalunits thatcom prise the financial reporting entity. 2. FUND ACCO UNTING The Sheriffuses funds and accountgroups to reporton its financialposition and the results ofits operations. Fund accounting is designed to dem onstrate legalcom pliance and to aid financial m anagem entby segregating transactions relating to cerlain governm entfunctions oractivities. A fund is a separate accounting entity w ith a self-balancing setofaccounts. O n the otherhand,an accountgroup is a financialreporting device designed to provide accountability forcertain assets and liabilities thatare notrecorded in the funds because they do notdirectly affectnetexpendable financia reso u rce s. The fo low ing funds and group ofaccounts are used by the Sheriff G O VERN M ENTAl.FUND TYPES G eneralfund The G eneralfund,as provided by Louisiana Revised Statute 33:1422,is the principalfund ofthe Sheriff's office and accounts forthe operations ofthe Sheriff's office. The Sherif's prim ary source of revenue is an ad valorem tax levied by the law enforcem entdistrict. O thersources ofrevenue include sales taxes,com rnissions on state revenue sharing,state supplem entalpay fordeputies,civiland crim inalfees,fees forceurtattendance and m aintenance ofprisoners,etcetera. G eneraloperating expenditures are paid from this fund. SpecialRevenue Funds Specialrevenue fljads accountforthe proceeds ofspecific revenue sources thatare legally restricted to expenditures forspecified purposes. D ebtservice Fund The debtservice fund accounts forthe servicing ofgenerallong-term debtnotbeing financed by proprietary funds. Continued C,I.[AG~()N,C ASII)AY ~ (-~UIH airy,l.l.i~ C ERT IFIED PU B LIC A C C O U N TA N TS 13

14 CALCASIEU PARISH SHER IFF Lake Charles,Louisiana N O TES TO TH E FINA NC IA L STATEM ENTS June NO TE A - SUM M ARY O F SIG NIFICANT ACCO UNTING PO LICIES -CO NTINUE[:) PRO PR IETARY FUN D TYPES Enterprise Fund!; Enterprise Funds ~re used to accountforoperations thatare financialand operationalin a m annersim ilar to private businessenterpriseswhere the intentofthe governing bodyisthatthe costs(expenses, including depreciation)ofproviding goodsorserviceson a continuing basis be financed orrecovered prim arily through ijsc;rcharges. nternalservice Fund The InternalService Fund is used to accountforthe catastrophic ilness ofem ployees netcovered by health insurance. FIDUC IA RY FUND TYPES A gency Funds Agency funds are used to accountforassets held by the Sberiffin a trustee capacity oras an agentfor individuals,otitergovernments and/orotherfunds.agency fundsare custodialin nature (assetsequal liabilities)and do notinvolve measurementofresults ofoperations. AC CO UNT G RO U PS G eneralfixed A ssets A ccountg roup The generalfixed assetaccountgroup is used to accountforfixed assets notaccounted forin proprietary funds. Fixed assetsofgovernm entalfunds are recorded as expenditures atthe tim e they are purchased orconstructed,arid the related assetsare capitalized (reported)in the generalfixed assets account group. Public dornain orinfrastructures are notcapitalized. No depreciation has been provided on generalfixed assets. A lfixed assets are valued athistoricalcostorestim ated costifhistoricalcostis not available. G enerallong-term DebtA ccountg roup The generallong-term debtaccountgroup in used to accountforgenerallong-term debtand certain other liabilities thatare notspecific liabilities ofproprietary funds. Long-term obligations expected to be financed from govern m entalfunds are reported in the generallong-term obligations accountgroup. Expenditures forprincipaland interestpaym ents forlong-term obligations are recognized in the governm entalfunds w hen due. 3. BASIS O F ACCO UNTING The accounting and financialreporting treatm entapplied to e fund is determ ined by its m easurem ent focus. A lgovernr'nentalfund types are accounted foron a spending "financialflow"m easurem entfocus This m eans thatonly currentassets and currentliabilities are genera ly included on theirbalance sheets Continued (;RA(;SON,CASII)AY ~zg /JIIIORY,l.l,.]~ C ER] IFIED PU [}LIC ACC O U NTANTS

15 CALCASIEU PA RISH SHER IFF Lake Charles,Louisiana N O TES TO TH E FINA NC IAL S] ATEM ENTS June NOTE A - SUM M ARY C)F SIG NIFICANT ACCO UNTING PO LIC IES -CO NTINUE[) Theirreported fund balance (netcurrentassets)isconsidered a measure of"available spendable resources". Go'~ernmentalfund operating statemantspresentincreases(revenuesand otherfinancing sources)and decreases(expendituresand otherfinancing uses)in netcurrentassets.accoldingly,they are said to presenia sum m ary ofsources and uses of"available spendable resources"during a period. Allgovernm entalfunds are accounted forusing the m odified accrualbasis ofaccounting.theirrevenues are recognized w hen they becom e m easurable and available as netcurrentassets. G ross receipts are considered "m easurable"when in the bands ofinterm ediary collecting governm ents and are recognized asrevenuesatthattime.a lmajorrevenuesare susceptible to accrual.expendituresare generaly recognized underthe m odified accrualbasis ofaccounting w hen the related fund liability is incurred. Allproprietary funds are accounted forusing the accrualbasis ofaccounting.theirrevenues are recognized when they are earned,and theirexpenses are recognized when tfley are incurred. The Sherifapplies a lapplicable FASB pronouncem ents in accounting and reporting forits proprietary operations. 4. BU DG ET PFU1,CTIC ES The Sherifffo lows these procedures in establishing the budgetary data reflected in the financial statem ents. 1. Form albudgeting integration is em ployed asa rnanagem entcontroldevice during the yearforthe generaland.specialrevenue funds. These budgets are adopted on a basis consistentw ith genera ly accepted acc:ounting principles. 2. The Sheriffprepares a proposed budgetno laterthan fifteen days priorto the beginning efeach fisca year. 3. A sum m ary c,fthe proposed budgetis published and tile public notified thatthe proposed budgelis available forpublic inspection. A tthe sam e tim e,a public hearing is ca led. 4. A public hearing is held on the proposed budgetatleastten days afterpublication ofthe calforthe hearing. 5. Afterholding the public hearing and com pletion ofa budget,the budgetis adopted by the Sherifpriorto the budgetis being adopted. Iaction necessary to finalize and im plem entthe the com m encem entofthe fiscalyearforw hich 6. Any budgetaly amendmentsmustbe approved by the Sheriffand are published in the officialjournal Budgetam ounts included in the accom panying financialstatem ents include the originaladopted budgetand a lsubsequentam endm ents. 7. A lbudgetary appropriations lapse atend ofeach year Continued G RAGSON,C ASII)AY ~ G UllIO RY~L.L.I~. C ER3 IFIED PU EILIC AC C O U NTA NTS

16 CALCASIEU PARISH SHER IFF Lake Charles,Louisiana N O T ES TO TH E FIN AN C IAl.STAT EM ENTS June NOTE A - SUM M ARY O F:SIG NIFICANT ACCO UNTING PO LICIES -CO NTINUE[) 5. CASH C ash includes am ounts in denland deposits,interest-bearing dem and deposits,m oney m arket accounts,tim e deposits and those otherinvestm ents w ith originalm aturities of90 clays orless. Under state law,the Sherif m ay depesitfunds in dem and deposits,interest-bearing dem and deposits,m oney rnarketaccount.,;,ortim e deposits w ith state banks organized underlouisiana law and nationalbanks having theirprincipaloffices in Louisiana. Tax collections m ustbe deposited in a bank dom iciled in the parish w here the funds are co lected. These depositsare stated atcost,which approximatesmarket.understate law,these deposits(orthe resulting bankbalances)mustbe secured by federaldepositinsurance orthe pledge ofsecuritiesowned by the fiscalagentbank.the m arketvalue ofthe pledged securities p~us the federaldepositinsurance m ustatalltim es,equalorexceed the am ounton depositw ith the fiscalagent. These serurities are held in the nam e ofthe pledging fiscalagentbank in a holding orcustodialbank thatis m utua ly acceptable to both parties.atjune 30,2000,the Sherif has$19,148,001in deposits(colected bank balances).these depositsare secureclfrom riskby $500,000 offederaldepositinsurance and $25,444,769 ofpledged securities held by the custodialbank in the nam e ofthe fiscalagentbank. 6. INVESTM ENTS Investm ents are stated atcostoram ortized cost,w hich approxim ates m arket,exceptforinvestm ents in the deferred cornpensation agency fund w hich are reported atm arketvalue. 7. STATEM EN] O F CASH FLO W S Forpurposes ofthe statem entofcash flow s,the Sheriffconsiders a lcash deposils and investm ents w ith a m aturity ofthree m onths orless when purchased to be cash equivalents. 8. INV ENTO RY A linventories are valued atcost,which approximatesmarket,using the first-in/first-out (FIFO)method Inventory consists ofauto pads,kilchen supplies and com m issary item s. 9. VACATIO N AND SIC K LEAV E Allperm anent,full.tim e em ployees earn from 10 to 20 days ofvacation leave each year,depending upon length ofservice. Vacation leave is available foruse by em ployees in the fiscalyearsucceeding the year itw as earned and cannotbe accum ulated. Upon resignation,term ination,orretirem ent,unused vacation leave up to 20 days is paid to tile em ployee atthe em ployee's currentrate ofpay. Conlinued G I{A(;SON,(!AS]I)A~ &,G UII,I,OI{Y,I,.L.I: C ERTIFllZD PU BLIC A C C O U N TA N TS

17 CALCASIEU PARISH SHER IFF Lake Chades,Louisiana NO TES TO TH E FINANC IAl.STATEM ENTS June NO TE A - SUM M ARY O F:SIG N IFICANT ACCO UNTING PO LIC IES -CO NTINU E[) Sick leave is earned atthe rate;of12 days peryearby perm anent,fil-tim e em ployees, ljnused sick leave m ay be accum ulated from yearto year. However,unused sick leave is forfeited upon term ination. AtJune 30,2000,em ployees ofthe Sherif's office have accum ulated $521,930 in leave privileges com puted in accordance w ith GASB C odification Section C TOTAL CO LUM NS O N CO M BINED STATEM ENTS Totalcolum ns on the com bined statem ents are captiened "M em orandum O nly"to indicale thatthey are presented only to facilitate financialanalysis. Data in these colum ns do notpresentfinancialposition or results ofoperations in conform ity w ith genera ly accepted accounting principles. Neitheris such data com parable to a consolidation. Interfund elim inations have notbeen m ade in the aggregation ofthis data 11. U SE O F ESTIM ATES The preparation offinancialstatem ents in accordance w ith genera ly accepted accounting principles requires m anagem entto m ake estim ates and assum ptions thatafectthe am ounts reported in the financialstatem ents and accom panying notes. Actualresults could diferfrom those estim ates. NO TE B - A D VALC)Rt-M -FAXES The fo low ing is a sum m ary ofauthorized and levied ad valorem taxes Levied M ilacle Expiration Date A m ount C o lected RegularLaw Enforcem entd istrict 8.16 Permanent $ 6,040,003 S peciallaw Enforcem entd istrict ~ _ 5,547,524 L 11~ 5_8_7~52.7_ Property tax m ilage rates are adopted in July forthe calendaryearin which the taxes are levied and recorded. A ltaxes are due and collectible w hen the assessm entrolls are filed on orbefore N ovem ber 15m ofthe currentyear, and becom e delinquentafterdecem ber31. Property taxes notpaid by the end of February are subjectto lien. The 7.49 specialrnilage assessm entexpires in 2001 and w ilbe presented forrenew alby a vote ofthe generalpublic. G I{AGSON,C ASIDJ~.Y & (;I.;11IOR~',L.L.I! C IERTIFIE[}PU B LIC A C C O U N TA N TS

18 CALCASIEU PARISH SHER IFF Lake Charles,Louisiana NO TES TO TH E FINANC IAL STATEM ENTS June NO TE C - REC EIVABLES The receivablesof$2,000,807 atjune 30,2000,are as folows General Fund Special Revenue F' _ t!n_d Enterprise Fund Agency Fund Total Taxes - sales Taxes - ad valc,ren'l Intergovernm ental 626,279 19, $ $ 626,279 19, Civilend crim inalfees Transporting prisoners Feeding prisoners Courtatterldance Com m ission,etc. O ther 7,056 10, ,319 5,440 9, ,056 10, ,319 5,440 9, ,545 Tota ~ ~ 45~0Q 146 ~;_ 4,945 _$.'._2~000,807 Allreceivables are deem ed fully co lectible,and accordingly,no a low ance has been provided NO TE D - PRO PR IE'fA R Y FU N D S FIX ED A SSETS The fo low ing is a sum m ary ofthe fixed assets ofthe Enterprise Funds atjune 30,2000 Jail Com m issary Furniture and equipm ent Less: Accum ulated depreciation $ 120, :% 10,281 NO TE E - C HANG ES 11'4G EN ERAL FIXED ASSE I-S A sum m ary ofchanges in generalfixed assets forthe yearended June 30,2000 fo low s Balance June 30, 19[)9 N et Additions _ ~_eletions) Balance June 30, 2000 Land Buildings $ 766,081 $ $ 766, Equipm ent Tolat _._11 _ ~5 _ 53~. 431 (436,777) J~_(366,141) G KAGSON,C ASll)AY Pz~ (:~UllIORY,L.L.P C ERq'IFIE[)PU EILIC AC C O UN TA NTS

19 NOTE F - LO NG -re:rm DEBT CALCASIEU PAR ISH SHER IFF Lake Charles,Louisiana NO TES TO TItE FINANC IAl_STATEM ENTS June Refunding Revenue Bonds.The Sherif issued Refunding Bondswhich shalbe 1)payable from and secured by lhe incorne,revenues and receipts derived orto be derived from contracts and agreem ents relating to the Facility,2)payable from the excessrevenuesofthe Sherif,and 3)payable from certain budgeted sales tax receipts,asw e las security interestin and to the Facility,including,particularly,that certain Cooperative EndeavorAgreem entdated August16,1994 by and between the Sherif and the Louisiana DepartrnentofPublic Safety and Corrections,w hich provides thatthe Departm entsha lhouse within the Facilily,upon completion thereof,a numberofstate prisoners adjudicated to the custody ofthe Department,which numberofstate prisonersshalbe notlessthan forty (40% )percentofthe capacity of the Facility,fora perdiem charge parprisonerpayable to the departm ent,in accordance w ith the term s of the State contract. Tile refunding bonds shallbearinterestfrom theirdated date atthe rates per annum setforth below,payable sem iannua ly on each Decem ber1 and June 1,beginning June 1,1999, calculated on the basis ofa 360-day yearcom posed oftwelve 30-day m onths and w ilm ature on Decem ber1.200:3. Revenue bonds outstanding atjune 30,2000 are as fo lows C alcasieu Parish taw Enforcem enld istrict SpecialCorrections Revenue Refunding Bonds.1999 series.4.25% interest 0 Changes in G enerallong-term Liabilities. During the yearended June 30,2000,the fo low ing changes occurred in liabilities reported in the generallong-term debtaccountgroup: June 30,1999 Additions Deductions June 30,2000 Revenue Bonds Com pensated Absences Totals $ 9,365, ,860 $ 9,907, ~L_ 5219 ~ 3Q $ (9,365,000) ~ 2~ 86o) !,930 During Decem ber1999,the Refunding Revenue Bonds of$9,365,000 were paid along with accrued interestand associated fees of$192,344. NO TE G -R E-rlR EIvlENT CO M M ITM ENTS Pension Plan Substantially a lem ployees ofthe C alcasieu Parish Sherif's ofice are m em bers ofthe Louisiana Sheriff's Pension and ReliefFund (System ),a multiple-employer(cest-sharing),public em ployee retirement System (PERS),controled and administered by a separate board oftrustees. A lsheriff's and a ldeputies who are found to be physicaly fit,who earn atleast$400 perm onth,and w ho w ere betw een the;ages of18 orolderatthe tim e;oforiginalem ploym entare required to participate in C ontinued G I/ACSON,C ASII]AY ~g~g UllLO IY~L L.P. C ERTIFIED PU B LIC A C C O U N TA N TS 19

20 CALCASIEU PA RISH SHER IFF Lake Charles,Louisiana N O TES TO T H E FIN A N C IA L STAT EM EN TS June NO TE G -RE11R I-M ENT CO M M ITM ENTS - CO NTINUED the System. Em ployees are eligible to retire atorafterage 55 with atleast12 years ofcredited service and receive a benefit,payable m onthly forlife,equalto a percentage oftheirfinal-averaje salary foreach yearofcredited service. The percentage factorto be used foreach yearofservice is 2.5 percentfor each yeariftotalservice is atleast12 butless than 15 years,2,75 percentforeach yeariftotalservice is atleast15 butless than 20 years,and 3 percentforeach yeariftotalservice is atleast20 years. In any case,the retirem entbenefitcannotexceed 100 percentoftheirfinal-average salary. Final-average salary isthe em,31oyee'saverage salaryoverthe 36 consecutive orjointed monthsthatproduce the highestaverage. Em ployees w ho term inate w ith atleast12 years ofservice and do notw ithdraw their em ployee contributions m ay retire atorafterage 55 and receive the benefitaccrued to theirdate of term ination. Enlplayees w ho term inate w ith atleast20 years ofcredited service are alse eligible to elect early benefits between ages 50 and 55 w ith reduced benefits equalto the actuarialequivalentofthe benefitto w hich they would otherw ise be entitled atage 55.The system also provides death and disability benefits. Benefits are established by state statute. Contributions to the System also include one-halfofone percentofthe taxes show n to be co lectible by the tax ro ls ofeach parish and funds as required and available from insurance prernium taxes. State statute requires covered em ployees to contribute a percentage,8.70%,oftheirsalaries to the System. As provided by I_ouisiana Revised Statute 11:103,the em ployercontributions are determ ined by actuaria valuation and are subjectto change each yearbased on the resultsofthe valuation forthe priorfiscal year. The em ployercontributions forthe yearended June 30,2000 w ere 5.00% ofcovered em ployees' salaries. The payro lforthe Sheriffem ployees covered by the system forthe yearended June 30,2000 was $15,238,288,the Sherif's totalpayro lwas $18,089,508.The Sherif contributed $851,241to the system during the year. Deferred Com pensatien Plan The Calcasieu Parish Sheriffoffers its em ployees a deferred com pensation plan created in accordance w ith InternalRevenue Code Section 457. The plan,available to a lsherif em ployees,perm its them to defera portion oftheirsalary untilfuture years. The deferred com pensation is notavailable te em ployees untilterm ination,retirem ent,death,orunforeseeable em ergency, NOTE H - FUND BALANCE RESERVATIO NS Reservations offund balance representam ounts thatare notappropriable orare lega ly separated fora specific purpose. Designationsoffund balance representtentative managementplansthatare subjectto change, G RA(;SON,(-!ASII)A'J'& G UII,I,()RY,L.L.I~, C ERTIFIED PU B LIC AC C O U N ra N TS 20

21 CALCASIEU PARISH SHERIFF Lake C harles,louisiana NO TES TO TH E FINANC IAL.STATEM ENTS June NOTE I- (:;HANG ES IN AG ENCY FUND BALANCES A sum m ary ofchanges in agency fund balances due ha taxing bodies and others fo lows Agency funds: Drug Forfeitures C ash Appearance Bond Fines and Costs C ivilsuits W ork Release Program Inm ate Deposit Tax Co lector Deferred Com pensation Tota Balance June Additions Deletions $ 513,900 1,875,145 2,302,571 15,562 1,110,624 90,217,693 2o~ 33o 96~j2~ 25 $ 96,125~ 25 Balance June NO TE J - CO NTING E:NCIES AND CO M M ITM ENTS The Sherif is a defendantin a num beroflaw suits w hich have arisen in the norm alcourse ofoperations w hich are in various stages ofcom pletion."[be Sherif has established a fund balance reserve forlegal contingenciesin the amountof$1,000,000 forpotentiallosseson those cases which m ay resultin judgementsin excess ofinsurance coverage orin denialofinsurance coverage.asofli~e date ofthis report,the Sheriff's legalcounselbelievesthat,foralotherlawsuits,finaland probable judgmentsasa resultofthese suits w ould be covered by insurance and w ould nothave a m aterialadverse efecton the S heriff's financialstatem ents. NO TE K - EXPEi'4D ITUR ES C)F THE SHER IFF'S O FFIC E PAID BY THE CALCASIEU PAR ISH PO LICE JURY The Sheriff's office is located in the C alcasieu C orrectionalc enteron EastBroad Street. Subslantia ly a l the utilities and m aintenance costs ofthe correctionalcenterare paid forby the Calcasieu Parish Police Jury. NO TE L - PO ST RETIRE:M ENT BEN EFITS The Calcasieu Pm ish Sherif provides certain continuing health care and life insurance benefits forretired em ployees. Substantially a lofthe Sherif's em ployees becom e eligible forthese benefits ifthey reach norm alretirem entage w hile w orking forthe Sheriff's ofice. These benefits forretirees end sim ilar benefits foractive em ployees are provided through the insurance program w hose m onthly prem ium s are paid jointly by the employee and by the Sherif.The Sherif recognizesthe costofproviding these benefits as an expenditure in the InternalService Fund.The Sherif paid $53,359 forbenefits (luring the year,covering 51 participants. G I{AGSON,CASII)AY & G UIIIORY,1.[,.P. C ER TIFIED PU B LIC A C C O U N ra N TS

22 NO TE M - RISK M A NAG EM ENT CALCASIEU PARISH SHERIFF Lake Charles,Louisiana NO TES TO TH E FINANC IAL.STATEM ENTS June The Sheriffis exposed to various risks ofloss relaled Io lorls;lheftof,dam age to and destruction of assets;errors and omissions;injuriesto employees;and naturaldisasters.the Sherif m aintains com m ercialinsurance coverage covering each ofihose risks ofloss. M anagem entbelieves such coverage is suficientto preclude any significantuninsured losses to the Sherif. NOTE N - FEES FR O M HO USING PRISO NERS Forthe yearended June 30,2000,fees from housing prisoners were $5,365,560. Due to a reduction in housing federaland state prisoners by the prioradm inistration,these revenues w illbe significantly reduced forthe nextfiscalyear.currentadm inistration intends to recoveras m uch ofthese reduced revenues as possible by increasing the housing offederaland state prisoners. G F,A(;SON,C ASII)AY & (.:;IJILI,ORYIL.L.I~. C ERTIFII.:D F'LIB LIC A C C O U N TA N TS 22

23 SUPPLEM ENTAL INFO RM ATIO N G RAGSON,C ASII)AY ~ G l.l]llory,l.l I~. C ERT IFIED PU [~LIC AC C O U N TA N TS 23

24 SPEC IAL R EVEN UE FU NDS REG IO NAL LAW ENFO RC EM ENT TRAINING ACAD EM Y FUND The RegionalLaw Enforcem enttraining Academ y Fund accounts forthe collection oftraining fees from students attendin(j the Calcasieu RegionalLaw Enforcem enttraining Academ y. Expenditures ofthe fund include instructorfees,nlateria]s,and supplies forthe academ y. SO UTHW EST LO U ISIANA C RIM INALISTIC LABO RATO RY FUND As provided by Louisiana Revised Statute 40: ,the Southw estlouisiana Crim inalistics Laboratory is operated by the SheriffofCalcasieu Parish fora len,beauregard,calcasieu,cam eron and Jefferson D avis Parishes. Laboratory services forcrim e detection,prevention,investigation,and other related activities in connectioa w ith crim inalinvestigation are provided. The fund accounts forthe co lection ofcrim inalfees from the aforem entioned parishes and the related operating expenditures. G RAGS()N,C ASII)AY ~.~G UllIORY,1,.L.I" C ERT IFIED PU B I-IC A C C O U NTA N TS 24

25 CALCASIEU PARISH SHERIFF Lake Charles,Louisiana C O M BIN IN G BA LA N C E SH EET - SPEC IAL R EV EN U E FU N D S June RegionalLaw Enforcem ent "rraining Academ y _ Southw est Louisiana Crim inalistics Laboratory Tota ASSETS Cash and cash equivalents Accounts receivable $ 81,740 4~ 500 $ 773,068 $ 854,808 4,500 TO TAL.ASSETS ~..~_ 802 ~24Q $ 773L068 ~8593.~808 LIABILITIES A ND FUN r)eq U I-rY Liabilities - accounts payable Fund equity --fund balances - unreserved --undesignated , ,073 TOTAL.LIABILIlE-S AND FUND EQUITY ~ Q ~LZ_7~ 068 ~ 859,308 G RAGSO N,C AS]I)AY & (~UILI()RY/L.L I{ C ERT IFIED PU B LIC AC C O U N TA N TS 25

26 CALCASIEU PAR ISH SHERIFF Lake C harles,louisiana C O M BIN ING STATEM ENT O F R EVEN U ES, EXPEND riijr ES,AN D C HANG ES IN FUND BALANCES -SPEC IAL REVENUE FUN DS YearEnded June RegionalLaw Enforcem ent Training Academ y _ Southw est Louisiana Crim inalistics Laboratory Total R EVEN U ES Training fees Crim e laboratory fees Interestearnings G rants Totalrevenues $ 68,900 1, ,016 34, ~ , ,016 35, O _ EXPEND ITUR ES Crim e laboratory Training Capitaloutlay TotalexperlditL~es _ 51, oo ~ ,513 51, ~129 _ 4298 ~ 42 EXC ESS O F R I~.\/E!N UES O V ER EXPENDITURES FUN D BALANC ES AT BEG INN ING O F YEA R FU N D BA LAN C ES AT EN D O F Y EA R 6 2 ~j_19 2 p 86 ~ ,479 ~ 7~ 068 ~, 859,073 G RA(;SON,CASII)AY (~ G UllIOI~.Y,L.L.E C ER]IFIED PU EILIC ACC O U NTANTS 26

27 DEFERR ED C O M PENSATIO N FUND FIDUC IARY FUND TYPES - AG ENCY FU The Deferred Com pensation Fund accounts forthe contributions elected fordeferralby em ployees oftile Calcasieu Parish Sherif and the subsequentdistribution ofthese participants'balances. D RUG FO RFEI'FUIq.F FUND The Drug Forfeiure Fund accounts forthe co ection ofseized assets and the subsequentdistribution of these assetsupon judgmentofforfeiture by courtorderto the generalfund and otherrecipientsin accordance w ith applicable law s. CASH A PPEARANC E BO ND FUN D The Cash Appearance Band Fund accounts forthe co lection ofbonds and paym entofthese colections to the generalfund and otherrecipients in accordance w ith applicable law s. FIN ES AN D CO S IS FUN D The Fines and C'osls Fund accounts forthe co lection offines and costs and paym entofthese co lections to the generalfund and otherrecipients in accordance w ith applicable law s. C IV IL SU ITS FLIN D The C ivilsuits F:urld accounts forfunds held fordispasition in connection w ith civilsuits,sherif's sales and garnishm ents. W O RK RELEASE PRO G RA M FUND [he W ork Release Program Fund accounts forthe w ages e,arned by inm ates w ho are em ployed through the w ork release prograi'n w hile they are serving theirsentence. The inm ate deposits his w ages in the fund and the SheHfl:disburses the funds according to applicable law s. N M ATE D EPO SIT FU N D The Inm ate DepositFund accounts fordeposits m ade by and forprisoners to theirindividualaccounts. Paym ents from thisfund are m ade to the inm ate com m issary enlerprise fund forpurchases ofpersona item s by prisoners and refands to prisoners w hen they are released. TAX CO LLECTO R FUND Article V,Section 27 ofthe Louisiana Constitution of1974 provides thatthe Sheriffwilserve as the co lectorofstate and parish taxes and fees.the Tax ColectorFund isused to collectand distribute these taxes and fees to the appropriate taxing bodies. (~RA(;SON,CASII)AY ~ G UII1OI~.~,',L.L.]' C ERT IFIEC)PU EILIC A C C O U N TA N TS 27

28 CALCASIEU PARISH SHERIFF Lake C harles,louisiana CO M BIN ING BALANC [:SHEET--AG ENCY FUNDS June Deferred C om pensation Drug Forfeitures Cash Appearance Bond Fines and Costs ASSETS C ash Investm ents Receivables ,304 $ 224,525 $ 92,582 TOTAL ASSF]S $ 959,875.$ L(~ 3=o4 $ 229_,470. ~ 92 5~ 82 LIABILITIES AND F:UND EQ UITY Liabilities - due to taxing bodies and others $ 959,875 $ 108,304 $ 229,470 $ 92,582 Fund equity --fund balances TO TA L LIA B II_IrlES A N D FUND EQUI'fY $ 959,875 $!_([8 3,~04 $ 229~47Q $ 95 5,~ 82 Z 28

29 C ivil _ Suit - i I I W ork Release Program _ Inn'late _D _ (~ o sit Tax Co leclor Tota $ 11,170 $ 23,279 $ 28,886 $ 1,668,866 $2,157, , ~ 23,279.~_ 2=8_,886 $ 1,66_8~86_6. ~3~ 122,432 $ 11,1-/0 $ 23,279 $ 28,886 $ 1,668,866 $ 3,122,432 ~L~ 279 :~, 2_8,886_ (::RAGSON,C ASII)A'I'& G UllIORY,L L.P. C ER] IFIEE)PU E~LIC AC C O U NTANTS 29

30 CALCASIEU PARISH SHERIFF Lake Charles,Louisiana CO M BIN ED S ]A]EM ENT O F R EVEN UES,EXPENSES A ND C HANG ES IN FUN D BALANC ES - AG ENCY FUN DS YearEnded June R EV EN U ES C ontributions Cash appearance bonds Fines and costs Suits,sales,seizules,etc Deposits by inm ates Taxes,licenses,etc. Investm entearnings Totalrevenues Deferred Compensa~gn $ 90,330 9~0 _330 Cash Drug Forfeitures Appearance Bond $ 513,900 5!3,9oq $ Fines and Costs 1.875, EXPENSES Rem ittance ofseizures,bond forfeitures,fines.,and cost: G eneralfund D istrictattorney Police Jury Parish C oroner C lerk olc ourt Crim inalindigenttranscript IndigentDefenderBoard C rim inalcourtfund JudicialExpense Fund Southw estlouisiana Crim inalisties Laboratory Louisiana Cornm ission on Law Enforcem ent R efunds C ash bonds O ther R em ittance ofcivilsuits: G eneralfurld Clerk ofcourt O thersherifs and clerks Litigants Attys,ap,oraisers,and othercosts Inm ate purchases from enterprise fds Refunds to inrnetes Settlem entto taxing bodies and others Totalexpenses N etincom e Fund Balance - beginnil~g Fund Balance -.ending. 90=33 _ Q _ 9 _ 0~ , ' 106, , , ,839 35,959 81,292 51, ,157 45, ,328 20,795 4, ~ 11 Ij~

31 C ivil Suits _ W ork Release [:'ro.qram _ Inm ate _ Depesit Tax Co lector Total $ ~ Z.1 $ $ 15,562 1,110, ,877, $ 90, ,900 1,875,145 2,302,571 1,126,186 89,877, ,800 96j25, , , ,839 35,959 81,292 51, , ,757 45, ,795 86, , ,155 7,909 1,155, , , ,155 7,969 1,155, , , , _ 1 _ 10 ~62_24 90,21ZL~93 9 _ 9~Z 021ZL93 90~469,996 96~125,825 G RA(;SON,C AS I)AY & C UllIO RY,L.L.I~ C ER11FI['D P U [~LIC A C C O U N TA N TS

32 CALCASIEU PARISH SHERIFF Lake Charles,L.ouisiana SC H EI.)ULE O F EX PEN D ITU R ES O F FED ERA L AW A RD S YearEnded June FederalG rantor/pass- Throuah G rantor/proqram Title Federal C FDA N um ber Pass- Through G rantors N um ber D isbursem ents/ [~ penses U.S.D epartm entofjustice CO PS #2 LocalLaw Enforcem entblock G rant Passed througillouisiana C om m ission on Law Enrorcernent Dom estic violence Intensive incarceration N/A N/A N/A N/A $ 186, , ,643 TO TA L FED ERA L AW A R DS _$_504,397 G I.A(;SON,('ASII)AY I~. C UllIOILY,[.L it C ERTIFIED PU B LIC A C C O U N TA N TS 32

33 C R A G S O N,C A SII)A Y ~ (~;U ILL O R Y,L.L.[: C ER T IFIED P U B LIC A C C O U N TA N TS (.fo RGE G RAGSO N C:P A R~C H ~,R[)W CASIDA~ C P A RAV~O ND G UlLLO RY.JR,C F'.~ r~r~,~^m A PO RTU~ E A JU,IA W por,us~c P A DAW,~JRE~DD ~C P A M IC ~:H ~LE BO URNE~C P A CO Y W NC EN~ ~ ~P~A ~ P^IG E r BROW NE C p A O NE LAKESIDE PLAZA.SUI~E 70O P O IJRAW ER 1847 LAKE:CHARLES,LO UISIANA TELCPHONC (3~,4~ ~ 86 FACSIM ILE (337P NDEPENDENT AUDITO RS'REPO RT O N CO M PLIANCE AND O N INT[.:.RNAL CO NTRO L O VER FINANC IAL REPO RTING BASED O N AN AUDIT O F FINANC IAl_STATEM ENTS PERFO RM ED IN ACCO RDANC E W ITH G O VERNM EN T A UDITIN G STANDARD S Decem ber Honorable Befh Lundy C alcasieu Parish Sheriff t_ake C harles.la W e have audited the generalpurpose financialstatem ents ofthe C alcasieu Parish Sherif as ofand for the yearended June 30,2000,and have issued ourreportthereon dated Decem ber6,2000.w e conducted ourauditin accordance w ith genera ly accepted auditing standards and the standards applicable to financialaudits contained in G overnm enta uditing Standards,issued by the C om ptro ler G eneralofthe United States. _C. om~ oliance As partofobtaining reasonable assurance aboutw hetherthe Calcasieu Parish Sherif's generalpurpose financialstatem entsare free ofm aterialm isstatem ent,w e perform ed tests ofits com pliance w ith certain provisions oflaw s,regulations,contracts and grants,noncom pliance w ith w hich could have a directand m ateriale fecton file determ ination offinancialstatem entam ounts. How ever,providing an opinion on compliance with those provisionswasnotan objective ofourauditand,accordingly,we rio nolexpress such an opinion. -the results ofourtests disclosed no instances ofnoncom pliance thatare required to be reported underg overnm enta uditing Standards. nternalcontrolo verfinancialreuortine In planning and perform ing ouraudit,w e considered the Calcasiea Parish Sheriff's internalcontrolover financialreporting in orderto determ ine ourauditing procedures forthe purpose ofexpressing ouropinion on the generalpurpose financialstatem ents and notto provide assurance on the internalcontrolover financialreporting. O urconsideration ofthe internalcontroloverfinancialreporting would notnecessarily disclose a lm atters in the internalcontroloverfinancialreperling thatm ightbe m aterialweaknesses. A m aterialw eakness is a condition in w hich the design oroperation ofone orm ore ofthe internalcontrol com ponents does notreduce to a relatively low levelthe risk thatm isstatem ents in am ounts thatw ould be m aterialin relation to the generalpurpose financialstatem ents being audited m ay occurand notbe detected w ithin a tim ely period by em ployees in the norm alcourse ofperform ing theirassigned functions. W e noted no m atters involving the internalcontrolow ~rfinancialreporting and its operations thatw e considerto be rnal:arialw eaknesses. This reportis intenrled solely forthe inform ation and use ofthe C alcasieu Parish Sheriff's m anagem ent and is notintended to be and should notbe used by anyone otherthan these specified parties.