A CA D IA PA R ISH S H ER IFF C row ley,louisiana

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1 A CA D IA PA R ISH S H ER IFF C row ley,louisiana A N N UA L FINA N C IA L R EPO RT FO R TH E Y EA R EN D ED JU N E 30,2003

2 TITLE NDEPENDENT AUDITOR'S REPO RT N ACADIA PARISH SHERIFF T A B L E O F C O N T E N T S EXHIBIT OR SCHEDULE PAGE Com bined balance sheet - allfund types and accountgroups Com bined statem entofrevenues,expenditures, and changes in fund balances-allgovernm enta fund types Com bined statem ent of revenues,expenditures, and changes in fund balance -budget(gaap Basis)and actual-generalfund and special revenue fund types Notes to the FinancialStatem ents SUPPLEM ENTARY INFORMATION Supplem entalinform ation Schedules Fiduciary Fund Type -Agency Funds Com bining balance sheet,june 30,2003 Schedule of changes in balances due to taxing bodies and others Schedule ofcollections,distributions and Unsettled Balances -Tax CollectorFund RT R Reporton com pliance and on internalcontrolover financialreporting based on an auditoffinancial statem ents perform ed in accordance w ith governm entauditing standards Report on com pliance w ith requirem ents applicable to each major program and on internal controlover com pliance in accordance w ith OM B CircularA-133 Expenditures offederalaw ards and Schedule of Findings Resolution Schedule offindings and questioned costs Sum m ary schedule ofpriorauditfindings Corrective action plan forcurrentyearauditfindings Exhibit A ExhibitB ExhibitC Schedule I Schedule 2 Schedule 3 3 =

3 B R O A D H U RST,HA M ILTO N & C O M PA NY CERTIFIED PUBLIC ACCO UNTANTS ROBERT C.BROADHURST,CPA (1989) JOE E.HAMILTON,CPA,CFP BARBARA B.HAMILTON,CPA W AYNE J,HARISTY,CPA NICOLE D.BROUSSARD,CPA 626 N.AVENUE G P.O.DRAW ER 505 CROW LEY,LOUISIANA TEL:(337) FAX:(337) Decem ber30,2003 NDEPENDENT AUDITO R'S Honorable Ken Goss Acadia Parish Sheriff W e have audited the accom panying generalpurpose financialstatem ents ofthe Acadia Parish Sheriff,as ofand for the year ended June 30,2003,as listed in the table of contents. These generalpurpose financial statem ents are the responsibility ofthe Acadia Parish Sheriff's m anagem ent. Ourresponsibility is to express an opinion on these generalpurpose financialstatem ents based on ouraudit. W e conducted ourauditin accordance w ith auditing standards generally accepted in the United States of Am erica and the standards applicable to financialaudits contained in Governm entauditing Standards,issued by the Com ptrollergeneralofthe United States. Those standards require thatw e plan and perform the auditto obtain reasonable assurance about w hether the general purpose financial statem ents are free of m aterial m isstatem ent. An auditincludes exam ining,on a testbasis,evidence supporting the am ounts and disclosures in the generalpurpose financialstatem ents.an auditalso includes assessing the accounting principles used and significant estim ates m ade by m anagem ent, as w ell as evaluating the overall general purpose financial statem entpresentation. W e believe thatourauditprovides a reasonable basis forouropinion. In our opinion,the generalpurpose financialstatem ents referred to above presentfairly,in allm aterial respects,the financialposition ofthe Acadia Parish Sheriffas ofjune 30,2003,and the results ofits operations for the year then ended in conform ity w ith accounting principles generally accepted in the United States of Am erica. In accordance w ith G overnm entauditing Standards,w e have also issued ourreportdated Decem ber30, 2003 on ourconsideration ofthe Acadia Parish Sherif's internalcontroloverfinancialreporting and on our tests ofits com pliance w ith certain provisions oflaw s,regulations,contracts and grants.thatreportis an integralpart ofan auditperformed in accordance with GovernmentAuditing Standards and should be read in conjunction with this reportin considering the results ofouraudit. Ourauditw as perform ed forthe purpose ofform ing an opinion on the generalpurpose financialstatem ents ofthe Acadia Parish Sherifftaken as a w hole. The accom panying schedule ofexpenditures offederalawards is presented forpurposes ofadditionalanalyses as required by U.S.Office ofm anagem entand BudgetCircular A-133,Audits of States,LocalGovernm ents,and Non-Profit Organizations,and is not a required part of the generalpurpose financialstatements ofthe Acadia Parish Sheriff. Such information has been subjected to the auditing procedures applied in the auditofthe generalpurpose financialstatem ents and,in ouropinion,is fairly stated,in allm aterialrespects,in relation to the generalpurpose financialstatem ents taken as a whole Certified Public Accountants

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5 3 CO M BINED STATEM ENT OF REVENUES.EXPENDITURES THE General Fund Special Revenue Fund Total (Memorandum Only) REVENUES: Ad valorem taxes Sales taxes Federalgrants State supplem entalpay Law enforcem entgrant Com m ission on State revenue sharing Civiland crim inalfees (net) Courtattendance Transportation ofprisoners Feeding and keeping ofprisoners Interestearned Video pokercom m issions M iscellaneous revenues M iscellaneous fees $ 1,289,744 3,098,131 27, , , , ,202 13,332 20,265 1,071,864 12, , , , ,900 $ 1,289,744 3,098, , , , , ,202 13,332 20,265 1,071,864 12, , ,673 16~931 TotalRevenues $ 7,334,447 $ 290,900 $ 7,625~347 EXPENDITURES: Personalservices -salaries: Sherif Deputies Em ployee related benefits: Pension fund Unem ploym entinsurance Medicare/PICA W orkm an com pensation Fringe benefits -federalfunds O perating services: Liability insurance Hospitalization insurance Telephone O perating and m aintenance Boatexpense Com puterexpenditures Office expenditures Dues and subscriptions Prisonerfeeding and m aintenance Prisonertransportatfon Professionalservices Otherdirectcost-federalgrants Deputy: Uniform s Equipm entand supplies Training $ 88,478 $ 3,482, ,271 1,082 53, , , , , ,457 40, ,126 3,713 15,219 35,715 44,947 38, ,792 23,096 45,230 2,265 $ 88,478 3,597, ,271 1,082 53, , , , , , ,457 40, ,126 3,713 15,219 45,230 35,715 47,212 38,362 NOTE: See accom panying notes and IndependentAuditor's report. EXHIBIT B (Continued)

6 "ATEM ENT OF REVEN AND CHANGES IN FUND BALANCES ALL GOVERNM ENTAL FUND TYPES E YEAR E General Fund Special Revenue Fund Total (Memorandum Only) EXPENDITURES (CONT.) Autom obile: Repairand m aintenance Fueland oil Sherif's allow ance Crim inalinvestigations Juvenile program s Radio m aintenance Canine m aintenance Rentals Travelexpenditures Capitaloutlay: Autom obiles Com puter Radios Equipm ent-federalfunds Deputy equipm ent Debtservice: Principalretirem ent Interestand finance charges 231, ,603 7,700 20,365 14,559 30,588 13,539 10,101 32, ,105 26,698 3,835 23,429 45,000 54,844 56,202 17, , ,603 7,700 20,365 14,559 30,588 13,539 10,101 88, ,105 26,698 3,835 17,901 23,429 45,000 54,844 TotalExpenditures $ 2594,4~_ 86 $ 7,162,513 EXCESS/(DEFICIENC~ OF REVENUES OVER EXPENDITURES THER FINANCING SO U[: Proceeds from sale ofequipm ent Operating transfers in O perating transfers out TotalOtherFinancing Sources $ 431,420 $ 31,414 $ 462,834 4,360 4,360 4,360 $ $ 4,360 EXCESS/(DEFICIENCY)OF REVENUES AND OTHER SOURCES OVER EXPENDITURES $ 435,780 $ 31,414 $ 467,194 FUND BALANCE AT BEGINNING OF YEAR _ 1,576,676 (1,997) 1,574,679 FUND BALANCE AT END OF YEAR NOTE: See accom panying notes and IndependentAuditor's report. EXHIBIT B (Concluded)

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9 7 AS O F AND FO R THE YEAR ENDED JUNE INTRO DUCTION As provided by Article V,Section 27 ofthe Louisiana Constitution of 1974,the sherif serves a four-year term as the chief executive oficer of the law enforcem ent district and ex-officio tax collectorofthe parish.the sherif adm inisters the parish jailsystem and exercises duties required by the parish courtsystem,such as providing bailifs,executing orders ofthe court,and serving subpoenas. As the chieflaw enforcem entofficerofthe parish,the sherif has the responsibility forenforcing state and locallaw s,and ordinances,w ithin the territorialboundaries ofthe parish. The sheriff provides protection to the residents ofthe parish through on-site patrols and investigations and serves the residents of the parish through the establishm ent of neighborhood w atch program s, anti-drug abuse program s,etcetera. In addition,w hen requested,the sherif provides assistance to otherlaw enforcem entagencies w ithin the parish. As the ex-oficio tax collectorofthe parish,the sheriffis responsible forcollecting and distributing ad valorem property taxes,parish occupationallicenses,state revenue sharing funds,sporting licenses,and fines,costs,and bond forfeitures im posed by the districtcourt. NOTE 1 N The accom panying generalpurpose financialstatem ents ofthe Acadia Parish Sherif have been prepared in conformity with generaly accepted accounting principles (GAAP)as applied to governmentalunits. The GovernmentalAccounting Standards Board (GASB)is the accepted standard setting body for establishing governm ental accounting and financial reporting principles. The sherif is an independently elected oficial;how ever,the sheriffis fiscally dependenton the Acadia Parish Police Jury. The police jury maintains and operates the parish courthouse in w hich the sheriff's office is located and provides funds for equipm ent and furniture ofthe sherif's ofice. Because the sheriffis fiscaly dependenton the police jury,the sheriffwas determ ined to be a com ponent unitofthe Acadia Parish Police Jury,the financialreporting entity. The accom panying financialstatem ents presentinform ation only on the funds m aintained by the sheriffand do notpresentinform ation on the police jury,the generalgovernmentservices provided by thatgovernm entalunit,orthe othergovernm entalunits thatcom prise the financial reporting entity. (Continued)

10 8 THE N FUND ACCO UNTING The sherif uses funds and accountgroups to reporton its financialposition and the results of its operations. Fund accounting is designed to dem onstrate legalcom pliance and to aid financialm anagem entby segregating transactions relating to certain governm entfunctions or activities. 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 afectnet expendable available financialresources. Funds ofthe sherif are classified into two categories: governmental(generaland Specia Revenue Fund)and fiduciary (Agency Funds).These funds are described as fo lows: GeneralFund The GeneralFund,as provided by Louisiana Revised Statute 33:1422,is the principal fund ofthe sheriff's ofice and accounts forthe operations ofthe sherif's ofice. The sheriff's prim ary source ofrevenue is an ad valorem tax levied by the law enforcem ent district. Othersources ofrevenue include com m issions on state revenue sharing,state supplem entalpay for deputies,civiland crim inalfees,fees for courtattendance and m aintenance ofprisoners,etcetera. Generaloperating expenditures are paid from this fund. The specialrevenue fund accounts forthe proceeds ofspecific revenue sources thatare legally restricted to expenditures forspecified purposes. The sheriffim plem ented the specialrevenue fund to accountforthe ViolentCrim e Intelligence System and training grants directly involving the apprehension ofnarcotics offenders. Aqency Funds The agency funds are used as depositories forcivilsuits,cash bonds,taxes,fees,et cetera. Disbursem ents from these funds are m ade to various parish agencies,litigants in suits,etcetera,in the m annerprescribed by law. The agency funds are custodialin nature (assets equalliabilities)and do notinvolve measurementofresults ofoperations. D Basis ofaccounting refers to w hen revenues and expenditures are recognized in the accounts and reported in the financialstatem ents. Basis of accounting relates to the tim ing of the m easurem ents m ade,regardless ofthe m easurem entfocus applied. Allgovernm entfunds are accounted for using a flow of current financial resources m easurem ent focus. accom panying general purpose financial statem ents have been prepared on the m odified accrualbasis ofaccounting,(exceptforthe Tax Co lectoragency Fund,which is prepared on the cash basis ofaccounting,which approximates the m odified accrualbasis ofaccounting). The GeneralFund and the SpecialRevenue Fund uses the follow ing practices in recording revenues and expenditures: The (Continued)

11 9 TO THE FINANCIAL STATI D FO R Ad valorem taxes,sales taxes and the related com m ission on state revenue sharing (which is based on population and hom esteads in the parish)are recorded in the year the taxes are due and payable. Ad valorem taxes and sales taxes are the sheriff's chief source ofrevenue.the ad valorem taxes,w hich are assessed on a calendaryearbasis, becom e due on Novem ber 15 ofeach year,and becom e delinquenton Decem ber31. The ad valorem taxes are generally collected in Decem ber,january,and February of the fiscalyear. A 1~ percentsales tax,based on parish w ide sales,is collected m onthly by the Acadia Parish SchoolBoard and are then disbursed each m onth to the sheriff. The ad valorem and sales taxes are dedicated to the paym entofsalaries to deputies and the sheriff's operations in Acadia Parish. Federaland state grants are recorded w hen the sheriffis entitled to the funds. nterestincom e on interestbearing dem and accounts is recorded w hen earned. O ther operating revenues are recorded in the year they are earned to the extent available to fund currentyearobligations. Expenditures are recognized underthe m odified accrualbasis ofaccounting w hen the related fund liability is incurred, except for com pensated absences w hich are recognized as expenditures w hen leave is actually taken orw hen em ployees are paid foraccrued leave upon term ination. The costofleave privileges notrequiring current resources is recorded in the generallong-term obligations accountgroup. Insurance recoveries and proceeds from the sale offixed assets are accounted foras other financing sources and are recognized w hen received. Fixed assets acquired through capitalleases are recorded as expenditures and otherfinancing sources atthe tim e ofacquisition. Transfers between funds thatare notexpected to be repaid are accounted foras otherfinancing sources (uses)when the transferis authorized by the sherif. The proposed budgetforthe fiscalyearended June 30,2003,w as m ade available for public inspection on June 13,2002. The proposed budget,prepared on the m odified accrualbasis of accounting,was published in the officialjournal28 days priorto the public hearing,which was held atthe Acadia Parish Sherif's Ofice on July 11,2002,forcom m ents from taxpayers. The budgetis legally adopted and am ended,as necessary,by the sheriff. Allexpenditure appropriations lapse atyear-end. Unax pended appropriations and any excess ofrevenues overexpenditures are carried forw ard to the subsequentyearas beginning fund balance. (Continued)

12 10 NOTES TO THE FINANCIAL STATEM E Neither encum brance accounting nor form al integration of the budget into the accounting records is em ployed as a m anagem ent controldevice. How ever, periodic com parisons of budgetand actualam ounts are m ade. Budgetam ounts included in the accom panying financial statem ents include the originaladopted budgetand allsubsequentam endm ents. F The cash am ount included in the accom panying financial statem ents consist of dem and deposits, interest bearing dem and deposits and tim e deposits. Cash equivalents include financialinstrum ents w ith originalm aturities of90 days orless. Understate law,the sheriffm ay depositfunds in dem and deposits,interest-bearing dem and deposits,ortim e deposits w ith state banks organized underlouisiana law orany otherstate ofthe United States,orunderthe law s ofthe United States.Tax collections m ustbe deposited in a bank dom iciled in the parish w here the funds are collected. G Priorto the fiscalyearending June 30,1992,the sheriffm aintained his civildepartm enton the cash basis ofaccounting. W ith the im plem entation ofnew com putersoftw are during fiscalyear ending June 30,1992,the sheriffdecided thatitw ould be betterto record civilfund revenue as it was generated, rather than wait untilit w as collected. All prior year receivables w ere assum ed to be uncollectible and were notrecorded. Since the sheriffis required to provide civildepartm entservices forpaupercases,the sherif decided to establish a reasonable reserve for uncollectible receivables to cover both the pauper cases and other uncollectible receivables. A review w as done by the sheriff's chief financial oficer and a reserve for uncollectible receivables was established. As time passes,the sheriffintends to adjustthis reserve based on historicalperform ance. Fixed assets are recorded as expenditures atthe tim e purchased,and the related assets are capitalized (reported)in the generalfixed assets accountgroup.generalfixed assets provided by the parish police jury are notrecorded in the generalfixed assets accountgroup. No depreciation has been provided on general fixed assets. All fixed assets are valued at historicalcostorestim ated costifhistoricalcostis notavailable. The sheriff's ofice has the follow ing policy relating to vacation and sick leave Full-tim e deputies ofthe sheriff's office earn fourto ten days ofvacation leave each calendar year,depending on length ofservice. Vacation leave m ust be taken in the yearearned and cannot be accum ulated. How ever, unused vacation leave is paid upon term ination of em ploym ent. Full-tim e deputies are allow ed sick leave atthe discretion ofthe sherif. The sherifs recognition and m easurem entcriteria forcom pensated absences follow s: (Continued)

13 11 GASB Statem entno. 16 provides thatvacation leave and othercom pensated absences w ith sim ilar characteristics should be accrued as a liability as the benefits are earned by the em ployees ifboth ofthe follow ing conditions are m et: a. The em ployees' rights to receive com pensation are attributable to services already rendered. b. It is probable thatthe em ployerw illcom pensate the em ployees forthe benefits through paid tim e offorsom e otherm eans,such as cash paym entatterm ination orretirem ent. GASB Statem entno. 16 provides thata liability forsick leave should be accrued using one of the follow ing term ination approaches: An accrualforearned sick leave should be m ade only to the extentitis probable thatthe benefits w illresultin term ination paym ents,ratherthan be taken as absences due to illness orothercontingencies,such as m edicalappointm ents and funerals. Alternatively,a governm entalentity should estim ate its accrued sick leave liability based on the sick leave accum ulated atthe balance sheetdate by those em ployees w ho currently are eligible to receive term ination paym ents as w ellas otherem ployees w ho are expected to becom e eligible in the future to receive such paym ents. Only the currentportion ofthe liability forcom pensated absences should be reported in the fund, The current portion is the am ount left unpaid at the end ofthe reporting period that norm ally w ould be liquidated w ith expendable available financialresources, The rem ainder ofthe liability should be reported in the generallong-term obl gations accountgroup. J Long-term obligations expected to be financed from the General Fund are reported in the generallong-term obligations accountgroup. Expenditures forprincipaland interestpaym ents forlong-term obligations are recognized in the GeneralFund w hen due. K. TOTAL The totalcolum n on the balance sheet is captioned Mem orandum Only to indicate that it is presented only to facilitate financialanalysis. Data in this colum n does notpresentfinancial position in conform ity w ith generally accepted accounting principles. Neither is such data com parable to a consolidation. (Continued)

14 12 D FO R TH The follow ing is a sum m ary ofauthorized and levied ad valorem taxes Authorized M illaqe Levied M illage Expiration Date Law Enforcem entregular N/A NOTE AtJune 30,2003,the sherif had cash and cash equivalents (book balances)totaling $1,280,377,as follow s: Dem and deposits TotalCash and Cash Equivalents $ 1,280,377 $ 1,280,377 These deposits are stated atcost,which approximates market.understate law,these deposits (or the resulting bank balances) m ust be secured by federaldeposit insurance or the pledge of securities ow ned by the fiscalagent bank. The m arketvalue ofthe pledged securities plus the federaldeposit insurance m ust at alltim es equalthe am ount on deposit w ith the fiscalagent. These securities are held in the nam e ofthe pledging fiscalagent bank in a holding or custodial bank thatis m utually acceptable to both parties. AtJune 30,2003,the sherif had $3,438,258 in deposits (co lected bank balances).these deposits are secured from risk by $600,000 federaldepositinsurance and $5,797,051 ofpledged securities held by the custodialbank in the nam e ofthe fiscalagentbank. Even though pledged securities are considered uncolateralized (Category 3)underthe provisions ofgasb Statem ent3,louisiana Revised Statute 39:1229 im poses a statutory requirem enton the custodialbank to advertise and sellthe pledged securities w ithin 10 days ofbeing notified by the sheriffthatthe fiscalagenthas failed to pay deposited funds upon dem and. NOTE RECEIVABLES The receivables ofthe Acadia Parish Sheriffas ofjune 30,2003,are as follow s Class of Ṛeceivable Fees,charges,and com m issions Less: Allow ance foruncollectible Receivables NetFees,Charges,and Com m issions General Fund $ 287,281 96,008 $ 191,273 (Continued)

15 NetFees,Charges,and Commissions (from priorpage) Ad Valorem taxes Sales taxes Prisonerm aintenance Due from deputies Due from LSA Grantfund Reim bursem ents State/Parish appropriations 191,273 4, , ,903 2,373 70,874 96,022 30,780 NOTE 5 A sum m ary ofchanges in generalfixed assets is as follow s: Equipm ent: Balance,July 1,2002 Additions Deletions Balance,June 30,2003 $ 3,033, ,675 (1,001,226) $ 2,314,888 Plan Description. Substantially allem ployees ofthe Acadia Parish Sherif's Office are m em bers ofthe Louisiana Sherifs Pension and ReliefFund (System),a cost-sharing,multiple-employer defined benefitpension plan adm inistered by a separate board oftrustees. Allsherifs and alldeputies who are found to be physically fit,who earn atleast$400 perm onth, and w ho were between the ages of18 and 50 atthe tim e oforiginalem ploym entare required to participate in the System. Em ployees are eligible to retire atorafterage 55 w ith atleast12 years ofcredited service and receive a benefit,payable m onthly for life,equalto a percentage oftheir final-average salary foreach yearofcredited service. The percentage factorto be used foreach yearofservice is 2.5% foreach yeariftotalservice is atleast12 butless than 15 years,2.75% for each yeariftotalservice is atleast15 butless than 20 years,and 3% foreach yeariftotalservice is atleast20 years (Act1117 of1995 increased the accrualrate by 0.25% foralservice rendered on orafterjanuary 1,1980.) In any case,the retirementbenefitcannotexceed 100% oftheirfinalaverage salary. Final-average salary is the em ployee's average salary overthe 36 consecutive or joined months thatproduce the highestaverage. Employees who term inate with atleast12 years of service and do not w ithdraw their em ployee contributions m ay retire at or after age 55 and receive the benefitaccrued to theirdate ofterm ination as indicated previously. Em ployees w ho term inate w ith atleast20 years ofcredited service are also eligible to electearly benefits betw een ages 50 and 55 w ith reduced benefits equalto the actuarialequivalentofthe benefitto w hich they w ould otherw ise be entitled at age 55. The System also provides death and disability benefits. Benefits are established oram ended by state statute. (Continued)

16 14 AS O F AND FOR THE YEAR ENDED JUNE The System issues an annualpublicly available financialreportthatincludes financialstatem ents and required supplem entary inform ation forthe System. Thatreportm ay be obtained by w riting to the Louisiana Sheriffs Pension and ReliefFund,PostOfice Box 3163,M onroe,louisiana 71220, orby ca ling (318) Funding Policy. Plan m em bers are required by state statute to contribute 8.7% oftheir annual covered salary and the Acadia Parish Sheriffis required to contribute atan aetuarially determ ined rate. The currentrate is 5.0% ofannualcovered payroll. Contributions to the System also include one-haf ofone percentofthe taxes show n to be collectible by the tax rolls ofeach parish and funds as required and available from insurance prem ium taxes. The contribution requirem ents of plan m em bers and the Acadia Parish Sheriffere established and m ay be am ended by state statute. As provided by R.S.11:103,the em ployercontributions are determ ined by actuarialvaluation and are subjectto change each yearbased on the results ofthe valuation forthe priorfiscalyear.the Acadia Parish Sherif's contributions to the System forthe years ending June 30,2003,2002,and 2001,were $237,271,$202,174,and $171,160,respectively,equalto the required contributions for each year. NOTE 7: COM PENSATE AtJune 30,2003,employees ofthe sherif have accum ulated and vested $97,561ofemployee leave benefits,w hich was com puted in accordance w ith GASB Codification Section C60 and recorded w ithin the generallong-term obligations accountgroup. NOTE 8: LEASES Operatinq Leases The sherif is obligated under certain leases accounted for as operating leases. Operating leases do notgive rise to property rights orlease obligations,and therefore the results ofthe lease agreem ents are notreflected in the generalfixed assets accountgroup. The Sherif has operating leases ofthe follow ing nature a. The sheriffhas a lease w ith Ignacio Garcia foran office building.this Lease is in its second oftwo (2),four(4)yearoptions.The firstoption expired June 30,1996.This lease expired June 30,2001 and has been renewed foranother fouryears ending June 30,2004. This lease has m onthly lease paym ents of$1,400. b. The sherif has a lease w ith DanielRichard foran ofice building. The lease expired June 30,2001 and the sherif exercised the option to renew the lease foran additionalfour(4) years through June 30,2004.This lease has m onthly lease payments of$650. c. The sherif has six (5)leases with Xerox forcopiers.the copiers have totalmonthly lease payments of$903.these leases are generally renewed atthe end ofeach lease period. d. The sheriffhas one (1)lease with Canon fora copier.this copierhas a totalmonthly lease paym entof$197.this lease is genera ly renewed atthe end ofeach lease period. (Continued)

17 AND E FINAN The sherif has one (1)lease with Copy & Camera fora copier. This copierhas a total monthly lease paymentof$60. This lease is generally renewed atthe end ofeach lease period. The future m inim um annualcom m itm ents under these non-cancelable operating leases are as follow s: FiscalYear ,300 TotalFuture M inim um Lease Com m itm ents NOTE 9: Y FUND A sum m ary ofchanges in agency fund balances due to taxing bodies and others follow s: Sherif's Fund Tax Collector Fund Bond Fund Prisoners Fund Balance atjuly 1,2002 $ 33,812 $ 1,320,717 $ 109,448 $ 7,520 Additions Reductions Balance atjune 30, ,218 14,220, ,439 65,334 Schedule 3 presents additionaldetailforthe changes in agency fund balances dueto taxing bodies and others during the year. NO TE 10: The sheriffis a defendantin severallaw suits atjune 30,2003. In the opinion ofthe sherif's legal counsel,litigation pending in allofthese law suits is eitherfully covered by insurance orw illnot involve a substantialliability to the sherif. Therefore,no provision forany liability has been m ade in the financialstatem ents. NOTE 11 P Certain operating expenditures ofthe sheriff's ofice are paid by the Acadia Parish Police Jury and are not included in the accom panying financialstatem ents.the sherif's office is located in the parish courthouse. The costofm aintaining and operating the parish courthouse is paid forby the Acadia Parish Police Jury. (Continued)

18 16 TO THE FINANCIAL STATI YEAR NOTE 12: SELF P The Sheriff provides health insurance coverage to its em ployees and their fam ilies through a partially self-insured plan. The Sheriffis liable forthe first$50,000 in claims perinsured peryear and the first$1,000,000 in aggregate claim s. The sheriffhas purchased coverage from an insurance com pany for all costs above this lim itperparticipantand in aggregate. As ofjune 30,2003,pending claims amountto $86,858. The pending claim s payable atjune 30,2003 had already been paid by the com pletion of the audit and actualexpenses w ere used to calculate pending claim s. NOTE 13: POST-EM P BE The sheriff provides certain health care and life insurance benefits for retired em ployees. Substantially allofthe sheriff's em ployees m ay becom e eligible for these benefits ifthey reach retirem ent age w hile w orking forthe sherif. The costof retiree health care and life insurance benefits is not kept separate from active em ployees,therefore the cost of such benefits is not available atthis tim e. NOTE 14: DEFERRE PLAN The sheriffoffers his em ployees a deferred com pensation plan created in accordance w ith Internal Revenue Code Section 457. The plan,available to allgovernm ent em ployees,perm its them to defera portion oftheirsalary untilfuture years. Participation in the plan is optional. The deferred com pensation is notavailable to em ployees untilterm ination,retirem ent,death orunforeseeable em ergency. All am ounts of com pensation deferred under the plan, all property and rights purchased w ith those am ounts,and allincom e attributable to those am ounts,property orrights are (untilpaid ormade available to the employee orto otherbeneficiary)solely the property and rights ofthe sheriffsubjectonly to the claim s ofthe sheriff's generalcreditors.participants'rights under the plan are equalto those ofthe sheriffin an am ountequalto the fairm arketvalue ofthe deferred accountforeach participant. The sheriffhas no liability forlosses underthe plan butdoes have the duty ofdue care thatw ould be required ofan ordinary prudentinvestor. The sherif believes thatitis unlikely thatitw illuse the assets to satisfy the claim s ofgeneralcreditors in the future. NOTE 15: T~ The unsettled balances due to taxing bodies and others in the agency funds atjune 30,2003,as reflected on ExhibitA,include $1,035,226 oftaxes paid underprotest,plus interestearned to date on the investm entofthese funds,totaling $131,737.These funds are held pending resolution ofthe protestand are accounted forin the Tax CollectorAgency Fund. (Continued)

19 17 TO THE FINANCIAL STATI N E NOTE 16: LONG TERM DEBT AtJune 30,2003,bonds payable consisted ofthe follow ing issue Series 2000 Detention Center bonds, dated Decem ber 1, 2001, interest is due in sem i-annual installm ents com m encing June 1, 2000 and shall m ature serially on Decem ber1 ofeach yearthrough Decem ber1,2015,bearing interestrates of5.85%. Annualrequirem ents to retire debtobligations are as detailed below : Principle Interest Paym entdates InterestOnly Paym ent Dates Principle Interest Decem ber1,2003 Decem ber Decem ber1,2005 Decem ber1,2006 Decem ber1,2007 June 1,2004 June 1,2005 June 1,2006 June ,000 $ 50,000 55,000 60,000 60,000 26,764 25,301 25,301 23,839 23, ,230 20,475 20,475 June 1,2008 thru Decem ber , ,425 Totals (Concluded)

20 18

21 19 TO THE FINANCIAL STATE THE SHERIFF'S FUND The Sheriff's Fund accounts forfunds held in civilsuits,sheriff's sales,and garnishm ents and paym ent ofthese collections to the recipients in accordance w ith applicable law. TAX COLLECTOR FUND Article V,Section 27 ofthe Louisiana Constitution of 1974 provides thatthe sheriffw illserve as the collectorofstate and parish taxes and fees+ The Tax CollectorFund accounts forthe collection and distribution ofthese taxes and fees to the appropriate taxing bodies. BOND FUND The Bond Fund accounts forthe collections ofbonds,fines,and costs and paym entofthese collections to the recipients in accordance w ith applicable law s. PRISONERS FUND The Prisoners Fund is used as a depository form oney prisoners had in theirpossession w hen booked into jail.these funds are returned to the prisonerwhen released from jail.

22 FIDUCIARY FUND TYPE -AGENCY FUNDS COM BINING BALANCE SHEET 2 TAX CO LLECTO R FUND SHERIFF'S FUND BO ND FUND PRISONERS FUND TOTAL ASSETS Cash LIABILITIES AND FUND EQUITY Liabilities -due to taxing bodies and others Fund Equity -fund balances $ 38,701 $ 1,360,481 $ 96,339 $ 6,084 $ 1,501,605 TOTAL LIABILITIES AND FUND EQUITY SCHEDULE 1

23 E E ND D E BALANCES AT BEGINNING O F YEAR SHERIFF'S FUND TAX CO LLECTOR BOND FUND PRISONERS FUND $ 33,812 $ 1,320,717 $ 109,448 $ 7,520 ADDITIO NS: Deposits: Sherif's sales Bonds Advance deposits (suits) Garnishm ents Otherdeposits Taxes,fees,etc., paid to tax collector Interestearned $ 763,973 $ 74, ,345 14,164,241 56,195 65,334 Totaladditions TotalBeginning Balance and Additions $ 974,218 $ 14,220,436 $ 660,439 $ 65,334 $ 1,008,030 $ 15,541,153 $ 769,887 $ 72,854 REDUCTIO NS: Taxes,fees,etc., distributed to taxing bodies and others Deposits settled to: Sherif's generalfund Policy Jury DistrictAttorneys Clerk ofcourt IndigentDefenderBoard Litigants Attorneys,appraisers,etc. Othersettlem ents Otherreductions: Refunds NSF checks 121,570 44, , ,326 48,249 $ 14,180,672 $ 112, , ,873 49,644 96,599 65,243 7,825 1,709 66,769 TotalReductions $ 969,329 $ 14,180,672 $ 673,548 $ 66,769 BALANCES AT END O F YEAR SCHEDULE 2

24 EDUL CCO LLECTO R AG ENCY FUND FOR THE YEAR ENDED JUNE 30,2003 UNSE'I-]'LED BALANCES, JUNE 30,2002 CO LLECTIO NS: Ad valorem taxes: Currentyear Prioryear Ad valorem taxes paid underprotest State Revenue Sharing Sportsm en licenses Parish licenses Intereston: Tim e deposits Delinquenttaxes Protested taxes Tax notices,etc. Refunds TotalCollections Total DISTRIBUTIO NS: Louisiana Departm entofw ildlife and Fisheries Louisiana Forestry Com m ission Louisiana Tax Com m ission Acadia Parish: Assessor Police Jury SchoolBoard Sheriff Drainage districts Hospitaldistricts Fire protection districts Harbor and Term JnaJDistrict Pension funds Refunds $ 12,567,339 64, ,023 1,199,090 4, ,267 17,663 15,663 22,869 22,320 19,067 $ 14,220,436 $ 15,541,153 4,485 4,884 5, ,744 2,942,797 5,870,129 1,667,040 1,425, , ,530 49, ,146 21,688 TotalDistributions UNSETTLED BALANCES, JUNE 30,2003 SCHEDULE 3 (Concluded)

25 REP

26 B R O A D H U RST,HA M ILTO N & C O M PA NY CERTIFIED PUBLIC ACCOUNTANTS ROBERT C.BROADHURST,CPA( JOE B.HAMILTON,CPA,CFP BARBARA B.HAMILTON,CPA W AYNE J.HARISTY,CPA NICOLE D.BROUSSARD,CPA Decem ber30, N.AVENUE G P.O.DRAW ER 505 CROW LEY,LOUISIANA TEL:(337) FAX:(337) N P RDANCE W ITH ATEM VER FINAN Honorable Ken Goss Acadia Parish Sherif W e have audited the generalpurpose financialstatem ents ofthe Acadia Parish Sheriffas ofand forthe year ended June 30,2003,and have issued ourreportthereon dated Decem ber30,2003. W e conducted ourauditin accordance w ith auditing standards generally accepted in the United States of Am erica and the standards applicable to financialaudits contained in G overnm enta uditing Standards,issued by the Com ptrollerg eneral ofthe United States. Com pliance As part of obtaining reasonable assurance about w hether the Acadia Parish Sheriff's generalpurpose financialstatem ents are free of m aterial m isstatem ent,w e perform ed tests of its com pliance w ith certain provisions oflaw s,regulations,contracts and grants,noncom pliance w ith w hich could have a directand m aterial efecton the determ ination offinancialstatem entam ounts. How ever,providing an opinion on com pliance w ith those provisions was notan objective ofourauditand,accordingly,we do notexpress such an opinion. The results ofourtests disclosed no instances ofnoncom pliance thatare required to be reported undergovernm ent A uditing Standards. In planning and perform ing our audit, w e considered the Acadia Parish Sheriff's internal control over financialreporting in orderto determ ine ourauditing procedures forthe purpose ofexpressing ouropinion on the generalpurpose financialstatem ents and notto provide assurance on the internalcontrolover financial reporting. O urconsideration ofthe internalcontroloverfinancialreporting w ould notnecessarily disclose all m atters in the internalcontroloverfinancialreporting thatm ightbe m aterialw eaknesses. A m aterialweakness is a condition in w hich the design oroperation ofone orm ore ofthe internalcontrolcom ponents does notreduce to a relatively low levelthe risk thatm isstatem ents in am ounts thatw ould be m aterialin relation to the general purpose 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 internalcontrol overfinancialreporting and its operation thatw e considerto be m aterialw eaknesses. How ever,w e noted other m atters involving the internalcontroloverfinancialreporting and its operations thatw e considerto be m aterial w eaknesses that w e have reported to m anagem ent of the Acadia Parish Sherif in a separate leter dated Decem ber30,2003. This report is intended solely for the inform ation of the audit com m ittee, m anagem ent, Louisiana Com m ission on Law Enforcem entand Adm inistration on Crim inaljustice and federalaw arding agencies and pass-through entities and is notintended to be and should notbe used by anyone otherthan these specified parties. Certified Public Accountants

27 B R O A D H U RST,HA M ILTO N & C O M PA NY CERTIFIED PUBLIC ACCOUNTANTS ROBERT C.BROADHURST,CPA (1989) JOE E.HAMILTON,CPA,CFP BARBARA B.HAMILTON,CPA W AYNE J.HARISTY,CPA NICOLE D.BROUSSARD,CPA Decem ber N.AVENUE G P.O,DRAW ER 305 CROW LEY,LOUISIANA TEL:(337) FAX:(337) EQ UINE AND A-1 Honorable Ken Goss Acadia Parish Sherif Com pliance W e have audited the com pliance ofthe Acadia Parish Sheriffw ith the types ofcom pliance requirem ents described in the U.S.Ofice ofmanagementand Budget(OMB)Circular A-133 Compliance Supplementthatare applicable to each ofits majorfederalprogram s forthe yearended June 30,2003. The Acadia Parish Sheriff's majorfederalprogram s are identified in the sum mary ofauditor's results section ofthe accom panying schedule offindings and questioned costs. Com pliance w ith the requirem ents oflaw s,regulations,contracts,and grants applicable to each ofits m ajorfederalprograms is the responsibility ofthe Acadia Parish Sheriff's managem ent. O urresponsibility is to express an opinion on the Acadia Parish Sherif's com pliance based on ouraudit. W e conducted our audit of com pliance in accordance w ith auditing standards generally accepted in the United States of Am erica; the standards applicable to financial audits contained in Governm ent A uditing Standards,issued bythe Com ptrollergeneralofthe United States;and O M B CircularA-133,A udits ofstates,local Governm ents,and Non-ProfitOrganizations. Those standards and OM B CircularA-133 require thatw e plan and perform the auditto obtain reasonable assurance aboutw hethernoncom pliance w ith the types ofcom pliance requirements referred to above thatcould have a directand materialeffecton a majorfederalprogram occurred. An auditincludes exam ining,on a testbasis,evidence aboutthe Acadia Parish Sherif's com pliance w ith those requirem ents and perform ing such other procedures as w e considered necessary in the circum stances. W e believe that our audit provides a reasonable basis for our opinion. O ur audit does not provide a legal determ ination ofthe Acadia Parish Sheriff's com pliance w ith those requirem ents. In ouropinion,the Acadia Parish Sheriffcom plied,in allm aterialrespects,w ith the requirem ents referred to above thatare applicable to each ofits majorprogram s forthe yearended June 30,2003. The m anagem ent of the Acadia Parish Sheriff is responsible for establishing and m aintaining efective internalcontrolovercom pliance w ith the requirem ents oflaw s,regulations,contracts,and grants applicable to federalprogram s. In planning and perform ing our audit,w e considered the Acadia Parish Sherif's internal controlover com pliance with requirements thatcould have a directand m aterialeffecton a majorfederal program in orderto determ ine ourauditing procedures forthe purpose ofexpressing ouropinion on com pliance and to testand reporton the internalcontrolovercom pliance in accordance w ith O M B CircularA-133. Ourconsideration ofthe internalcontrolovercom pliance w ould notnecessarily disclose allm atters in the internalcontrolthatm ightbe m aterialw eaknesses. A m aterialw eakness is a condition in w hich the design or operation ofone orm ore ofthe internalcontrolcom ponents does notreduce to a relatively low levelthe risk that noncom pliance w ith applicable requirem ents of law s, regulations, contracts and grants that w ould be (Continued)

28 Honorable Ken Goss Acadia Parish Sherif Page -2- Decem ber30,2003 materialin relation to a majorfederalprogram being audited may occurand notbe detected within a timely period by em ployees in the norm alcourse ofperform ing theirassigned functions. W e noted no m atters involving the internalcontrolovercom pliance and its operation thatw e considerto be m aterialw eaknesses. This reportis intended solely forthe inform ation and use ofthe auditcom m ittee,m anagem ent,louisiana Com m ission on Law Enforcem entand Adm inistration on Crim inaljustice and federalaw arding agencies and pass-through entities and is not intended to be and should notbe used by anyone otherthan these specified parties. Certified Public Accountants (Concluded)

29 EXPEN In accordance w ith Office ofm anagem entand BudgetCircularA-133,schedules ofexpenditures offederal aw ards,follow-up and corrective action taken on priorauditfindings,and corrective action plan forcurrentyear auditfindings are presented,

30 AND SCHEDULE FO R THE YEAR ENDED JUNE 30 2 FEDERAL GRANTOR/ PRO G RAM O R CLUSTER TITLE FEDERAL CFDA NUM BER FEDERAL EXPENDITURES Enhanced Job Skills Program B $ 25,889 Mentoring Program Victim Assistance Program Treatm entofadultofenders M ulti-jurisdictionaltask Force ViolentCrim e Unit J J J C C B01-4=015 B B B B , ,579 5,880 14,015 6,417 3,951 3,338 14, ,331 D.A.R.E. E ,324 Block Grants 2002-LB-BX ,241 ViolentCrim e Intelligence System B ,298 Act562 Training P ,400 Crim inalrecords Im provem ent TotalExpenditures offederalaw ards B ~035 $ 314,009 EX P =W A R NOTE 1: BASIS O F PRE This schedule ofexpenditures offederalaw ards includes the federalgrantactivity ofthe Acadia Parish Sheriffand is presented on the m odified accrualbasis ofaccounting.the inform ation in this schedule is presented in accordance w ith the requirem ents ofo M B CircularA-133,A udits of States, Local Governm ents, and Non-Profit Organizations. Therefore,som e am ounts presented in this schedule m ay diferfrom am ounts presented in,orused in the preparation of,the generalpurpose financialstatem ents.

31 NED FO R THE YEAR ENDED JUNE W e have audited the financialstatem ents ofthe Acadia Parish Sheriffas ofand forthe yearended June 30,2003, and have issued our report thereon dated Decem ber 30,2003. W e conducted our audit in accordance w ith generally accepted auditing standards and the standards applicable to financialaudits contained in G overnm ent Auditing Standards,issued by the Com ptrollergeneralofthe United States. Ourauditofthe financialstatem ents as ofjune 30,2003 resulted in an unqualified opinion. SECTION F A. Reporton InternalControland Com pliance Materialto the FinancialStatem ents There w ere no internal control w eaknesses, reportable conditions or issues of noncom pliance m aterialto the financialstatem ents reported. B. FederalAwards There w ere no internal control w eaknesses, reportable conditions or issues of noncom pliance relating to federalaw ards reported. SECTIO N I1: FI FIND There were no internalcontrolw eaknesses,reportable conditions or issues ofnon-com pliance relating to financialstatem ents reported. SECTION II1: FEDERAL AW ARD There w ere no findings orquestioned costs relating to federalaw ards reported.

32 ED FO R THE YEAR ENDED JUNE SECTION h INTERNAL CO NTRO L AND CO M PLIANCE MATERIAL TO THE FINANCIAL STATEM ENTS No findings on internalcontroland com pliance m aterialto the financialstatem ents have been reported. SECTION I1:INTERNAL CONTRO L AND COM PLIANCE MATERIAL TO FEDERAL AW ARDS No findings on internalcontroland com pliance m aterialto federalaw ards have been reported. SECTION IIh MANAGEM ENT LE'I-rER :Due to lim ited personnel,there are instances Partially resolved. M anagem ent is aw are of the w here the assigned duties of personnel w ere not problem s regarding the lack of separation of duties adequately separated from conflicting duties. and try w henever feasible to separate conflicting Managem ent needs to be constantly aw are of the duties. Constantreview ofpersonnelassignm ents by problem s that inadequate separation of duties can m anagem ent is considered a priority and is cause.constantreview ofpersonnelassignm ents and im plem ented on a continuous basis, rotation of duties can provide acceptable control if m onitored and adjusted on a continuous basis.

33 CO RRECTIVE ACTIO N PLAN FOR CURRENT YEAR AUDIT FINDINGS SECTIO N h INTERNAL CO NTROL AND COM PLIANCE MATERIAL TO THE FINANCIAL STATEM ENTS No findings on internalcontroland com pliance m aterialto the financialstatem ents have been reported. SECTIO N I1:INTERNAL CO NTROL AND COM PLIANCE MATERIAL TO FEDERAL AW ARDS No findings on internalcontroland com pliance m aterialto federalaw ards have been reported. SECTIO N Ill:MANAG EM ENT LE'i-rER :Due to lim ited personnel,there are instances Partially resolved. The Sheriff and the Chief w here the assigned duties of personnel w ere not FinancialOfficerare aw are ofthe problem s regarding adequately separated from conflicting duties. the lack of separation of duties and try w henever M anagem ent needs to be constantly aw are of the feasible to separate conflicting duties. Constant problem s that inadequate separation of duties can review ofpersonnelassignm ents by m anagem ent is cause.constantreview ofpersonnelassignm ents and considered a priority and is im plem ented on a rotation of duties can provide acceptable control if continuous basis. monitored and adjusted on a continuous basis. Contactperson: Edm ond Duthile,Finance Officer ContactNum ber:(337) Anticipated Com pletion Date: Im m ediately

34 INTERNET REPORT ID: /31/03 OM B No /~FoRM SF-SAC (340- (: ) u.s.dept.ofcomm.e~o~.andet~t.admln.u.s.censusbureautm D ata C ollection Form for Reporting on AUDITS OFSTATES,LOCALGOVERNMENTS,AND NON-PROFIT ORGANIZATIONS forfiscalyearending DatesOn orafterjanuary 1,2001 ~I.Completethisform,asrequiredby0MBCircularA-133,"Audits ~;~:'i~,federalauditclearinghouse 1201E. 10th Street 0fStates,LocalGovernments,and Non-ProfitOrganizations." Jeffersonville,IN G ENERA L INFO RM ATION (To be com pleted by auditee,exceptfor Item 7) 1. Fiscalperiod ending date forthis subm ission 2. Type ofcirculara-133 audit M o 06h / ~a0y /2003 Year Be cal On or rafter d njanuary1 e, [] Singleaudit 2[] Program-specificaudit 3.Auditperiod covered FED ERA L 4. Date received by Federal 1[] Annua) s[~ Other- Months GOVERNM ENT Clearinghouse [] Biennial USE ONLY 5.EmployerIdentification NUmber(EIN h A r~m,dti~lafin~nnv~rnd inthi~r~nnrt? 11-]Vn~ ~ ] Nn a. A uditee EIN f Part I,Item 5b = "Yes,"com plete Part I,Item 5c (Com plete the continuation sheet on Page 4) 6.A UDITEE INFO RM A'I'ION 7. A UDITOR INFO RM ATION (To be completed by auditor) a.a uditee nam e a.a uditornam e ACADIA PARISH SHERIFF BROADHURST.HA M ILTO N & CO. b.a uditee address (Num berand street) b.a uditoraddress (Num berand street) 500 NE COURT CIRCLE 626 NORTH AVENUE G City City CROW LEY CROW LEY LA ate ZIP+4Code70526 State LA ZIP+4Code _ Ir c.a uditee contact EDM O ND DUTHILF Title P.HIEF FINANI~.IA I rlf:l:lp.i:l:} d.auditee contacttelephone c.auditorcontact Nam e JO E HAM ILTO N Title PARTNFR d.auditorcontacttelephone (337) (337) i t ( ) - nal) e. uditor contact FAX (Optional) ( ) - f. uditorcontacte-m ail(optional) g.a U DITEE CERTIFICA TIO N STATEM ENT - This is to certify that,to the bestofm y know ledge and belief,the auditee has:(1)engaged an auditorto perform an auditin accordance w ith the provisions of Q M B CircularA-133 forthe period described in Part l, Item s 1and 3;(2)the auditorhas com pleted such auditand prasenteo a signed auditreportw hich states thatthe auditw as conducted in accordance w ith the orovisione ofthe Circular;and,(3)the inform ation included in Parts I,II,and IIIofthis data collection form is 8CCLrate and com plete,ideclare thatthe foregoing is true and correct, Signat fce rtifyie),g D.fficia I,~# Date ~'~ ~Ai ~ c~" /z / (,~ V ~ ~,-~ #"- ~ ~r)~/~ t~'~ Z'Cf~'O Month 3 Day //o Year ~ Printed Nam e/title ofcertifying official g- A U D ITO R STA TEM EN T - The data elem ents and inform ation included in this form are lim ited to those prescribed by O M B CircularA-133.The inform ation included in Parts Iand IIofthe form,exceptfor PartIll.Item s 8,9,and 10,w as transferred from the auditor's report(s)forthe period described in PartI, Item s 1and 3,and is not a substitute forsucn reports.the auditori~as notperform ed any auditing procedures since the date ofthe auditor's report(s).a copy ofthe reporting package required by O M B CircularA-133,w hich includes the com plete auditor's report(s),is available in its entirety from the auditee atthe address provided in Part ]of this form.as required by O M B CircularA-133,the inform ation in Part s IIand IIIofthis form w as entered in this form by the auditorbased on inform ation included in the reporting package.the auditorhas notperform ed any additionalauditing procedures in connection w ith

35 NTE..ET.EPO.T,D:,08.80,~ 3,193 E'N :I71218t I1I'I G EN ERA L IN FO RM A TIO N - C ontinued 8. Did the auditee expend m ore than $25,000,000 in Federalaw ards during the fiscalyear? (M ark (X)one box) 1[] Yes- Identify CognizantAgency in PartI.Item 9 2[] No - SKIP to Partll,Item I g. Indicate w hich Federalaw arding agency provided the Dredom inantam ountofdirectfunding in fiscalyear (M ark (X )one box)how ever,if cognizance has been reassigned,see instructions. o2[] Agency forinternationa~ e~[] Energy ~~F Housing and Urban 47[] NationalScience Development 66[] EnvironmentalProtection DeveloDment Foundation 10[] Agriculture Agency 15E Interior 20r- Transoortation 11r-- Commerce 8317 FederalEmergency 16r- Justice ~ Other-Specify: 12r7 Defense MenagementAgency 17E] Labor 84~J Education 93[-]HealthandHumanServices FINA N CIA L STA TEM ENTS (To be com pleted by auditor) 1. Type ofauditreport (M ark (Xlone boxl - [] Unqualifiedopinion 2[] Qualifiedopinion 3[] Adverseopinion 4[] Disclaimerofooimon 2,Isa"going concern"explanatory paragraphincluded in theauditreport? "[] Yes z[] No 3.Is areportable condition disclosed? 1[] Yes 2[] No -SKIP to Item 5 4.Isany reportableconditionreported asamaterialweakness? 1[] Yes 2[] No 5.IsamaterialnoncomDliancedisclosed? -[] Yes 2[] No ~L!~~ FEDERALPROGRAMS (Tobecompleted byauditorl 1. Type ofauditreporton m ajorprogram com pliance 1[] Unqualifiedopinion 2[] Qualified opinion 3[] Adverseopinion 4[] Disclaimerofopinion 2. Does the auditor's reportinclude a statem entthatthe auditee's financialstatem ents include departm ents,agencies,orotherorganizationalunits expending greaterthan $300,000 in Federalaw ards thathave separate A-133 audits w hich are notincluded inthisaudit?(aicpa SOP 98-3 chaoter10) 1[] Yes 2[] No 3. W hatis the do larthreshold to distinauish TvDe A and Tvoe B Droqram s? (~.520(b)) $ Did the auditee aualifv as alow-riskauditee? ~,530) 1[] Yes 2[7 No 5. Is a reportable condition disclosed forany majorprogram?(~.510(a)(1)) lrt Yes 2[] No-SKIPtoltem 7 6. Is any reportable condition reported as a m aterialw eakness? (~ _ 510(a)(1)). 1r-lYes 2F]No 7. Are anv known ouestioned costsreported?(~.510(a)(31or(4)) 1[] Yes 2[] No 8. W asasummary Schedule ofpriorauditfindings prepared?(~.315(b)) 1[] Yes 2X]No g. Indicate w hich Federalagency(ies)have currentyearauditfindings related to direct funding orpriorauditfindings shown in the Sum m ary Schedule ofpriorauditfindings related to directfunding.(m ark (X)al{hatapply ornone) o2[] AgencyforInternational 83[] FederalEmergency 43[] NationalAeronauticsand 96[] SocialSecurity Developm ent M anagem entagency Space Adm inistration Adm inistration 10[] Agriculture 39[] GeneralServices 89[] NationalArchivesand 19[] State 23[] AppalachianRegional Administration RecordsAdministration 20[] Transoortation Commission 93[] Healthand HumanServices 05[] NationalEndowmentfor 21[] Treasury 11[] Commerce ]4[] Housing and Urban the Arts 94[] Corporation fornational Development 06[] NationalEndowmentfor 82[] United States and Community Service 03[] Institute formuseum the Humanities 12[] Defense Services 47[] NationalScience 64[] VeteransAfairs s4[] Education 15[] Interior Foundation oo[] I~one 81[] Energy ts[] Justice 07[] OficeofNationalDrug ] Specify: Control Policy 6s[] Environmental 17[] Labor 59[] SmalBusiness ProtectionAgency o9[] LegalServicesCorp Administration Each agency identified is required to receive a copy ofthe reporting package. In addition,one copy each of the reporting package is required for: ~the FederalAuditClearinghouse archives [] ~ano,ifnotmarked adove,the cognizantagency dfidentified in Part Item 9) [] Counttotalnum berofboxes m arked above and subm itthis num berofreporting packages ~form ation Agency Page 2 FORM SFSAC )