LA SA LLE PA RISH PO LICE JU RY Jena,Louisiana. l'rim ary G overnm entfinancialstatem ents

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2 LA SA LLE PA RISH PO LICE JU RY Jena,Louisiana Prim ary G overn m entfinancialstatem ents W ith IndependentA uditor's R eport A sof and for the Y ear Ended D ecem ber 31,1999 W ith Sul~plen~entalInform alion Schedules C O N T E N T S Statem ent Page N o. Independent A uditor's R eport 3 l'rim ary G overnm entfinancialstatem ents Com bined Balance Sheet-A llftm d Typesand A ccountg roups A G overm nentalfund Type C om bined Statem entof R evenues,e xpenditures and C hangesin Fund Balances C om bined Statem entof Revem Jes,Expendilures, and Changesin Fund Balances-Budget(Cash Basis)and Actual-Generaland Special Revenue Funds(Excluding CriminalCourl SpocialRevenue Fund) B C 9 N olesio Ihe FinancialStatem ents Supplem entalinform ation Schedule~ Schedule Page N o. SpecialR evenue Funds C om bining B alance Sheel C om bining Schedtde of R evenues,e xpendilures and C hanges in Fund Balances

3 LA SA LLE PA RISH PO LIC E JU R Y Jena,Louisiana Contenls,D ecem ber31,1999 C O N T E N T S (CONTD.) Supplem entalinform ation Schedul~ :(Contd.) Schedule Page N o. SpecialRevenue Funds:(Contd.) Public W orksfm ~ds C om bining Balance Sheel Com bining Schedule of Revenues,Fxpenditures and C hangesin Fund Balances Schedule of C om pensation Paid Police Jurors IndependentA uditor's R eports R equired by G oventm eut Auditing Standards;OM B CircularA-133,Auditsof, States,LocalGovetTtmeuts,atd Non-ProfitOrganizations; and the SiugleAuditActAmendmentsof 1996: IndependenlA udilor'sr eporlon C om pliance and Internal ControlO verfinancialreporling Reporlon Colnpliance W ith Requirem enlsa pplicable to Each M ajorprogram and InternalControlOverCompliance Schedule offindingsand Questioned Costs Schoclule of Expendituresof FederalA w ards Sum m ary Schedule of PriorA uditfindings

4 IndependentA uditor's R eport L A SA LLE PA RIS1-1 PO LIC E JU RY Jena.Louisiana M EMBER A MERICAN NSIlTUIE OFCERTIFIED PUBLIC ACCOUNTANTS SOCIETY OFLOUISIANA CERTIFIED PUBLIC A CCOUNTANTS PRACTICE LIMITED TO G OVERNMENTAL A CCOUNIlNO,A UDITING AN[)FINANCIALREPORTING 116 PROFESSIONALDRIVE W ESTM ONROE, LOUISIANA TELEPHONE t ~ FAX have audited tile prim ary govennnentfinancialstatem entsof the LaSalle Parish Police Jury,asof D ecem ber31,1999,and forthe yearthen endexl,aslistexlin the table of contents. These prim ary governm ent financial statem ents are the responsibility of the LaSalle Parish Police Jury'sm anagem ent. M y responsibility is to express an opinion on these prim ary governm entfinancialstatem ents basexl on m y audit. Iconducted m y auditin accordance w ith generally accepted auditing standardsand the Governm entauditb~g Standards, issued by lhe Com ptroller Generalof the U nited States. Those standardsrequire lhati plan and perform the anditto obtain reasonable assurance aboutw hether the prinm ry governm entfinancialstatem ents are fi'ee of m aterialm isstatem ent. A n auditincludesexam ining,ol]a testbasis, evidence SUl)porting the am ounts and disclosures in the prim ary governm ent financial statem ents. A n auditalso includes assessing the accounting priuciples nsextand significantestim ates m ade by m anagem ent,as w ellas evaluating the overall financial statem ent presentation. I believe that m y audit provides a reasonable basis for m y opinion. A prim ary goverm nent is a legalentity or body politic and includes allfim ds, organizalions,institutions,agencies,departm ents,and officeslhatare notlegally separate. Such legally separate entitiesare referred to ascom ponentunits. In m y opinion,tbe prim ary governm entfinancialstatem ents preseulfairly,in allm aterial respects,the financialposition of the prim ary goverm uentof LaSalle Parish Police Jury,as of D ecem ber 31,1999,and the resultsof itsoperalionsfor the year then ended,in conform ity w ith generally accepted accounting principles. Ilow ever, the prim ary goverm nent financial statem ents, because they do not include the financialdata of com ponentuni s of the LaSalle Parish Police Jury,do notpnq)od to, and do not,present fairly the financialposilion of the LaSallc Parish Police Jury ald ecem ber31,1999,and resultsof itsoperalionsforthe year then ended in conform ity w ith generally acceptexlaccounting principles.

5 LA SA LLE PA RISH PO LICE JU RY Jena,Ix)uisiana IndependenlA uditor'sr epot1, D ecem ber M y auditw as m ade for lhe puq~ose of form ing an opinion on the prim ary govern m entfinancial slalem enlstaken asa w hole. The supplem entalinform alion scheduleslisted in the table of contents, including the schedule of expendituresof federalaw ardsasrequired by U.S.O ffice of M anagem ent and BudgelCircularA-133,Auditsof States,LocalGovernments,and Non-ProfitOrganizations,is prescnlextfor the l~urpose of additionalanalysisand are nota requirextparlof Ihe prim ary goverlunenl financialstatementsoftile LaSalle Parish Police Jury. Such information hasbeensubjeclexlto the auditing procexturesapplied in the audilof the prim ary govern m entfinancialstatem entsand,in m y opinion,is fairly presented in allm aterialrespects in relation to the prim ary governm enlfinancial statem entstaken as a w hole. In accordance w ith G overnm enta uditing Standards,I have also issued reporlsdated Febnm ry 23, 2000,on m y consideration of the LaSalle Parish Police Jury'sinternalcontrolover financialreporting and m y testsof itscom pliance w ith certain provisionsof law s,regulations,conlracls,and grants. W estm onroe,louisiana February 23,

6 PRIM A R Y G O V ERN M EN T FIN A N C IA L STA TEM F,N TS (OVERVIEW )

7 LASALLE PARISH PO LICE JUR Y Jena,Louisiana A LL FLJN I)TYI)ES AN D A CCOU N T G ROU PS ~ alenlellla Com bined Balance Sheet.D ecem ber GOVERNM ENTAL...FUND TYPE ACCO UNT GRO UPS... CDBG SPb2CIAL CA PITAL G ENERA l. G EN ERAl. TOTA l. GENERAL REVENUE PROJECTS FIXED LONG TERM (M EM ORANI)LIM FUND FUN[)S FUND ASSETS DEBT ONI.Y) ASSETS AND O TIIEII I)EIHTS Cash and cash equivalents Receivables l,and,buildings,and equipm ent A m ountto be provided forrctirem en ofgenerallong-term debt $1,028, $1,711,024 1,650,734 $3, $6,047,408 $76,810 $2,743,455 2,209, TO TA l,a SSETS A N D OTHERI)EBYI'S ~;1,555,420 $3,361,758 ~$35,779 ~ 08 ~76,810,$11,077,175 1A ABILITIES A N D FUND EQUITY Liabilities: Cash overdraft Accountspayable Payrollw ithholdingsf,ayable Capitallease payable 'lb talliabilities Fund Equity: hw estm entin generalfixe.d assets Fund balances: Reserved forindustrial developnlenl U nreservexl-undesignated TotM Fund I[~uity $22, ,592 1,502,398 1,510,990 $26, ,736 $35, ,197,262 3, N ONE N O N E $6,047, ,4.08 $76,810 76,810 N O N E $26, ,853 22, ,592 4, q'ota L 1J A BIL1TIES ANI)FUND EQUITY $1,555,420 $3,361,758 $35,779 $6,047,408 $76,810.~ 1,077,175 The accom panying notesare an integralpartof thisstatelnent

8 LA SA LLE PA RISH PO LIC E JU RY Jena,Louisiana G O V ERN M EN TA L FU N D TY PE Statem entb llev EN U ES Taxes: A d valorem O thertaxes,penalties,and interest Licensesand pennils Itllergovernlnenlalreventles: Federalfunds-federalgrants State ftllds: Parish lransporlnlion funds Slate revenue sharing (net) Severa lce laxes Parish royally ftm ds R uraldevelopm ent O ther stale fim ds Fees,charges,and com lnissions for services Finesand forfeilures U se of m oney and property O lher revenues Tolall'evc:l]lies EX I'EN I)ITUR I~]S C urrenl: G eneralgovern lc.nl: Legislative Judicial E lections Financialand adm inistrative O thergeneralgovern m ent Public safety Public w orks H ealth and w elfare ColnbinexlStatem entof Revenues,Expenditures and C hangesin Fund Balances Forlhe Y earended D ecem ber G ENERA L FUN D SPEC IA L REVEN UE FUN DS $146,781 $1,451,401 8, CD BG CA PITA L PROJECTS FUN D TOTA l. (M EM ORANDUM ONLY) $1,598,182 8, ,501 2,830,171 $119,952 2,952,624 16,458 1,416,235 77, ,768 56, , ,944 55,888 24, , , ,770 11, , , ,042 61, ,425 7, ,727 1,534,296 19,367 35, ,944 72,346 1,416,235 24,549 77, , , , , ,223 61, , ,61(I 142,727 1,534,

9 LA SA LLE PA RISH PO LIC E JU RY Jena,Ixm isiana G O V ERN M EN TA L FU N D TY PE (;om bined Slalenlenlof R evenues,e xpenditures and C hanges in Fund Balances,etc. Statem entb G EN ERAL FUN D SPECIAL REV EN UE FU N D S C DBG C A PITA L PROJECTS FUN D TO TA L (M EM ORANI)UM ONLY) EXI'ENI)ITURES (CONTD.) ClJrrenl:(Conld.) C ulture and recrealion F~ onolnic developm enland assistance Transportalion I)eblservice: Principal hllercsl Capitaloutlay lntergovernm enlal Totalexpendilures $1,811 $260,821 13,379 2,832,614 12,428 47,771 5,728 8, $110, $262,632 2,845,993 12,428 47,771 5, , EXCESS 0)eficiency)O F REVENU ES O V ER EX I'ENI)ITUR ES 1, (542,041) N O N E O TIIER FIN AN C IN G SO U R C ES Sale of fixed assets e l)crating transfersin O l)eraling lransfersout Tolalolherfinancing sources(uses) _._(5_71,805) _(571,805.). _ ,979 (311,174) N O N E EXCESS (l)eficiency)()f REVENU ES AN D O TItER SO UR CES O V ER I~X PEN I)ITUR ES AN D O TH ER USES 569,746 (70,141) NONE FUN I)BALAN C ES A T BEG INN IN G O F Y EAR ,267,403 N ON E 4,208,647 FUND BALANCIgS AT END OF YEAR $1,510,990_ $3,197,262 N O N E (Concluded) T he accom panying notesare an integralpartof this statem ent

10 LASALLE PARISH POI.JCE JURY Jena,Louisiana G O V ERN M EN TA L FU N D T Y PE - G ENERAL A ND SPECIAL REVEN UE FUN DS (Excluding CriminalConrtSpecialRevenueFund) ~qtaleltlenlc Com bined Statem entofr evenues,expenditures and Changes in Fnnd Balances- Budget(Cash)Basisand Actual Forthe Y earended D ecem ber31,1999 ']'axes: A d valorem O lhertaxes,penalties, and interest Licensesarid l~erm its ]ntergoverfllnenla]revelnes: Fed eralfnnds-fexleral grants State funds: Parish transportation fim ds Slaterevennesharing (net) Severance taxes Parish royalty fim ds R uraldevelopm entgrants O therstate funds Fees,charges,and oonunissionsforservices Finesand forfeitures U se ofm oney and property O therrevennes Totalreventies GENERAL FUND V ARIANCE FA VO RABLE SPECIAL REV ENU E FUN DS... VARIANCE FAV ORABLE BUt)GET ACTUAL (UNFAVORABLE) BUDGET ACTUAL [UNFAVORABLE) $131,417 $132,079 $662 $1,307,067 $1,294,721 ($12,346) 7, , ,085 1,216, ,082 3,702 6,900 48,800 34, ,085 1,216,545 52,663 3,702 6,768 56, (111,419) (132) 7, _ (80,259) 2,830,171 2,830, , , ,500 23, ,985 4,000 1, ,462 4, ,635 1, , ,410 15,860 (10,056) (76) (365) 139 (6,794) EX I'ENI)ITURES C urrent: G eneralgovernm ent: 1~egislative Judicial Elections lqnance and adm inistrative O thergeleralgoverlllent l'ublic safety Public w orks H ealth and w elfare Culture and recreation Econom ic developm ent and assistance Transportation 156, ,196 58, ,016 2, , , ,368 58, ,276 2, ,874 3,792 (18,172) (34) 53,740 (19) 254, , ,889 (2,148) ,501 37, ,477,541 36, ,601 (209) 2,832,171 2,832, ,925 31, (3,958) (443) 570 9

11 I,A SA I.I.E PA R ISH I'O IJ('E JU R Y.lena,Louisiana (;O V IRN M EN TA L FU N D TY PE -G EN ERA l. A N D SI'ECIA L R EV EN U E FU N D S (Excluding CriminalCourtSpecialRevenue Fund) Com bined Statem entof Revenues,Expenditures, and Changesin Fund Balances-Budget (Cash)Basisand Actual,etc. G ENERA[.FUND EXI'ENI)ITURi~S (CONTI).) (~tl]'l'cil{~ ('al)ilaloutlay In efgovern lel[s] Tolalexpenditures V ARIA NCE FAV O RABLE Slalem enlc SPECIAL REVENUE FUNDS... V ARIA NCE FA VO RABLE BUDGET ACTUAL (UNPA_VORABLE) BUDGET ACTUAl.(UNEAVORAF;I.lil $600 26% $5J9 259, EXCESS (Deficiency)OF REVEN UES O VER EX I~EN I)ITURES O T IIER FIN A N C ING SOURCES (Uses) Sale of fixed assels Proceeds frofn lossor dam age ofassets Operating transfersin O perating transfersout Totalotherfinancing source (uses) (312,134) (241~899) _ $81 (10,095~_ $48,80.q 5 (5) $193,813 $218,051 ($24,238) ,454 (436,4.51) (398,059~_ ,366 (25) 571, ,073 (18,020) 70,23~ (256,159) (311,174~ (55,015) (312,134) (241~894) , ,265 (72,076) EXCESS (Deficiency)O F REVEN UES AN D O TIIER SO URCES O VER EX PEND ITURES AND OTllER USES 315, ,482 38,786 (121,110) (154,794) (33,684) FUN I)llALANC ES AT BEG INN ING O F YEAR 650, , ,762,288 1,865, ,530 FUND llai.ances AT END OI;YEAR $965,877 $1,006,590 $40,713. $1,641,178 $1,711,024 $69,846 The accom panying notesare an integralpartof thisstatelnen 10-

12 LA SA LLE PA RISH POLICE JU RY Jena.Louisiana N otesto lhe FinancialStatem ents A sof and for the Y ear Ended D ecem ber 31,1999 SU M M AR Y O F SIG N IFIC AN T A C CO U N TIN G PO LIC IES The LaSalle Parish Police Jury is the govern ing authority for LaSalle Parish and is a polilical subdivision ofthe State oflouisiana.tile police jury isgoverned by teljurorsrepresenting the various districtswithin tile parish. The jurorsserve four-yeartermswhich expire in January,2000. LouisianaRevised Statute 33:1236 givestile police jury variouspowersin regulating and directing the affairsof the parish and itsinhabitants. T he m ore notable of those are the pow ers to m ake regulations fortheirow n governm ent,to regulate the eonstn~ction and m aintenance of roadsand bridges,to regulate the construction and m aintenance of drainage system s,to regulate the sale of alcoholic beverages,and to provide forthe health and welfare of the poor,disadvantaged,and unem ployed in the parish. Funding o accom plish lhese lasks is provided by ad valorem taxes, sales taxes, beer and alcoholic beverage pernfils,slate revenue sharing,and variousotherstate and federalgranls. Inaccomplishing itsobjeclives,the police jury also hasthe authorily to create specialdislricls (componentunils)within the parish.the districtsperform specialized fimctions,such asfire protection, w aterdistribution,sew erage collection and disposal,drainage control,library facilities,and heallh care facilities. A. R EPO R TIN G EN TITY A sthe governing authority of the parish,for reporting puq/oses,tile LaSalle Parish Police Jury isthe financialreporting entity forlasalle Parish. The financialreporting entity consistsof(a)the primary government(police jury),(b)organizationsforwhich tile primary governmentisfinancially accountable,and (c)otherorganizationsforwhich the nature and significance of their relationship w ith the prim ary governm entare such that exclusion w ould cause the reporting entity's financial statem ents lo be m isleading or ineom plele. GovernmentalAccounting StandardsBoard (GASB)StatementNo.14 established criteria for determ ining w hich com ponentunits should be considered parlof the LaSallc Parish Police Jury for financialreporting purposes. The basic criterion for including a potentialcom ponentunitw ithin the reporting entity isfinancialaccountability. The G A SB hassetforlh criteria to be considered in delerlnining financialaccountability. Thiscriteria includes:

13 LA SA LLE PA RISH PO LICE JU RY Jena,Louisiana Notesto tile FinancialStatemEnts(Continued ) Appointing avoting majority ofan organization'sgoverning body,and: The abilily oftile police jury to impose itswilon thatorganization and/or b The potentialfor the organization to provide specific fijm ncial betlefits to or im pose specific film ncial burdenson the police jury. 2 Organizationsforwhich the police jury doesnotappointa voting majority butarc fiscally dependenton the police jury. O rganizations for w hich the reporting entity financial statem ents w oldd be m isleading if dala of the orgalfizatioj~ is nol i~clu0ed because of the nature or significance of the relationship. Based on the previouscriteria,the police jury hasdeterlnined thatthe folowing com ponentunitsare partof the reporting entity: C om DonentU nit LaSalle Parish: ShErif C lerk of C ourl A ssessor Li~)rat'y C om m unity A ction Econonfic D evelopm entboard A m bulance Service D istrict H ospilalservice D istrictn o.1 H ospitalservice D istrictn o.2 Recreation D istrictn o.1 REcreation D istrictn o.5 Recreation D istrictn o.10 R ecreation D istrictn o.22 IndustrialD istrictn o. 1 SEw Erage D istrictn o.1 W aterw orksd istrictn o. 1 Com m unicationsd istrict Fiscal Y ear End June 30 June 30 D ecem ber31 D ecem ber 31 D ecem ber 31 D ecem ber31 D ecem ber31 Septem ber30 Septem ber 30 D ecem ber 31 D Ecem ber31 D ecem ber31 D ecem ber31 D ecem ber31 D ecem ber31 D ecem ber31 D ecem ber 31 C riteria U sed 2 & 3 2 & 3 2 & 3 l & 3 l & 3 l & 3 l & 3 l & 3 l & 3 1 & 3 l & 3 l & 3 l & 3 l & 3 l & 3 l & 3 l & 3 ~ 12~

14 LA SA LLE PA RISH POLICE JU R Y Jcna,ixm isiana Notesto tile FinancialStatem ents(continued) C olndonenl.u nit Eden-Fellow ship Fire D istrict Rogers-N ebo Fire D istricl W hitehallfire D istrict Tw enty-eighth JudicialD islrictc rilninalcourt Fiscal Y ear End D ecem ber 31 D ecem ber31 D ecem ber 31 D ecem ber31 C riteria U sed l & 3 1 & 3 l & 3 2 & 3 Tile police juryhaschosen to issue financialstatementsoftile primary governmenl (police jury)only;therefore,none oftile previously listed componentunits,exceptas discussed il the follow ing paragraph, are included in the accom panying prim ary governm enlfinancialstatem ents. These primary government(police,jury)fiuancialstalementsinclude allflmds, accoun!groups,and organizationsforwhich the police jury maintainsthe accounting records.the organizationsforwhich the police jury maintainsthe accounling recordsare considered palaoftheprimary government(police jury)and include the LaSalle Parish L ibrary and the Tw enly-e ighth JudicialD istrictc rim inalc ourt. G A SB Codification Section provides for tile issuance of priluary governm ent financial statem ents that are separate fi'om those of tile reporting entity. However,the primary governmenl's(police jury)financialstatementsare notasubstitute for the reporlit~g entity's fit~,~tlc~,alstatem ents. TI~e accom panying prim ary governnletlt financialstatem entshave been prepared in conform ily w ith generally accepted accounting principlesasapplied to governm entalunits. These financialstatem entsare notinlended to and do notreporton the reporting entity butratherare intended to reflectonly the financial slalementsofthe primary government(police jury). Considered in the determ ination of com ponentunitsof the repon'ting entity w ere Ihe LaSalle Parish SchoolBoard,the D istricta ttorney and Judges for the Tw enty-eighlh JudicialD istrict,and the variousnm nicipalitiesin the parish. Itw asdeternfined thatthese governm enlalentitiesare notcom ponentunitsof the LaSalle Parish Police Jury reporting entity because lhey have separalely elecled governing bodies,are legally separate,and ale fiscally independentof the LaSalle Parish Police Jury. B. FUN I)A C C O U N TIN G The police jury usesfundsand accountgroupsto reporlon itsfinancialpositionand the resultsof itsoperations. Fund accounling isdesigned to dem onstrate legalcom pliance and 1o aid financialm anagem enlby segregating transactionsrelated to ce~lain govern m ent fim clionsor aclivities. ~ 13

15 LA SA LLE PA RISH PO LICE JU RY Jena,Louisiana Notesto the FinancialStatem ents(confirmed) A fire d is a separate accoonting entity w ith a self-balancing setof accounts that com prises its assets, liabilities, fnnd equity, revem m s, and expenditures. A n account group,on the other hand,isa financialreporling device designed to provide aec otm tability forcerlain assetsand liabilities(generalfixed assetsand generallong-term obligations)that are notrecorded in the "fim ds"because they do noldirectly affectnetexpendable available financialresources. T hey are concerned only w ilh the nleasurem enlof financialposition, notw ith the m easurem entof results of operations. Ft,ndsare classified into three categories;governm ental,proprietary,and fiduciary. Each category,in tnnl,isdivided into separate "fire d types". G overn m ental flm dsare used to aceolm lfor a governm ent's generalactivities,w here the focus of altenlion is on lhe providing of servicesto the public as opposed to proprietary flm ds w here the focus of attention is on recovering the costof providing services to the public or otheragencies through service chargesor nser fees. Fiduciary fundsare used to accountforassets hekl forothers. The police jury 'scurrentoperationsreqnire the use ofgovernmentaland fiduciary ftmds. The fired lypesused by the police jury are described asfollows: G overnm entallhunds: G eneralfund TheGeneralFund isthe generaloperating fired ofthe police jury. Itaccounts for allactivities exceptthose required to be accounted for in other fim ds. SpecialR evenue Funds Specialrevenne flm dsare used to accountfor the proceedsof specific revenue sourcessuch asad valorem taxes,salestaxes,and fed eralgrants. Those revenuesare legally restricted,eitherby tax proposition orby grant agreem ent,to expe,lditnresfor spexzified purposessuch asroad and drainage m aintenance and constnm tion,library operation,health unitoperation,etc. CapitalProjectsFunds These fundsare used to accountfor financialresourcesto be used for the acquisilion and conslm clion of maiorcapitalfacilities,improvenmnls, and majorrepairs. 14-

16 LA SA LLE PA RISH PO LICE JU RY Jena,Louisiana Notesto tile FinancialStatements(Continued) G EN ER A L FIX ED A SSE TS A N I) LO N G -TERM D EBT G eneralfixed assets are notcapitalized in the fim ds used to acquire or construct them. Instead,capitalacquisition and constnmtion are reflected asexpenditures(capital outlay)in the governmentalfimdsand the related assetsare reported in the generalfixed assetsaccountgroul). A llpurchased fixed assetsare valued atcostw here historicalrecords are available and estim ated costw here no historicalrec ordsare available. Approxim ately 93 percentofthe police jury'sgeneralfixed assetsare valued atactualhistoricalcost. A pproxim ately 96 per centof the library'sfixed assetsare valued atactualcostw hile tire remaining 4 percen!(booksand periodicals)are valued using a moving-average basis.all of the crim inalcourt'sfixed assetsare valued atactualhistoricalcost. N o deprec iation has been provided on generalfi xed assets. The costof normalm aintenance and repairs thatdo t~otadd to the vahtc of fixcxl assets or m alerially extend their useful lives are not capitalized. Public dom ain (infrastru cture)generalfixed assetsconsisting ofroads,bridges,drainage,parking lots,etc. are notcapitalized,asthese assetsare immovable and ofvalue only to thepolice jury. Long-term debt, such as capital leases, are recognized as a liability of a governm entalfire d only w hen due. The rem aining portion of such debtisrepoled in tire generallong-term debtaccountgroup. l). BA SIS O F A C C O U N TIN G The financialreporting treatm entapplied to a fire d isdetermined by itsm easurem ent focus. A ll governm ental funds are accounte,d for using a current financial resollrees m easurem ent focus. W ith this m easurem ent focus, only current assets and current liabilitiesgenerally arc included on tire balance sheet. Operating statem entsfortlrese funds present increases (i.e., revenues and other financing sources) and decreases (i.e., expendituresand otherfinancing uses)in nelcurrentassets. The m odified accrualbasisof accounting isused for reporting allgovernm entalfire d types and the fiduciary fire d type agency fire d. U nder the m odified accrualbasis of accounting,reventlesare recognized when susceptible to accrual(i.e.,when they become both measurable and available). "M easurable"meansthe amounlofthe transaction can be determ ined and "available"m eanscollectible w ithin the currentperiod or soon enough thereaflerto be used to pay liabilitiesoftire currentperiod. The police jury usestire follow ing practices in recognizing and reporling revcm lesand expenditures: - 15-

17 LA SA LLE PA RISH PO LICE JU RY Jena,Louisiana Notesto tile FinancialStatements(Continued ) R evenues Ad valorem taxesand the related state revenue sharing are recorded in the year lhe laxesare due and payable. A d valorem taxesart;assessed on a calendar year basisand af~aeb asan enforceable lien and becom e due and payable on the date the lax rolls are filed w ith the recorder of m ortgages. Louisiana R evised Statute 47:1993 requiresthatthe tax rollbe filed on or before N ovem ber 15 of each year. A d valorem taxesbecom e delinquentif notpaid by D ecem ber 31. The taxesare norm ally collected in D ecem ber of the currentyearand January and February of the ensuing year. Fed eraland state grantsare recognized when the police jury is entitled to the funds. Fines,torfeilures,and coth'lcostsare recognized in the year riley are received by the parish tax collector. Interestincom e on tim e depositsisrecognized w hen the tim e deposits have m atured and the interestisavailable. Interestincom e on dem and depositsisrecognized m onthly w hen the nlcrestisearned and credited to the account. Substantially allotherrevelltlesare recognized w hen received Based on the above criteria,ad valorem taxes,state revenue sharing, federaland state grants,and fines,forfeitures,and courtcostshave been treated as susceptible to accnual. Expenditures Expenditures are generally recognized underthe m odified accrual basisof accounting w hen the related fire d liability is incurred,exceptfor principaland intereston generallong-term debt,w hich are rec ognized w hen due. Other Financing Sourc~ (Uses) Transfersbetw een flm dsthatare notexpec ted to be repaid,increases n capital leases, and sales of fixed assets are accounted for as other 16-

18 LA SA LLE PA R ISH PO LIC E JU R Y Jena,Louisiana Notesto the FinancialStatemenls(Continued) financing sources (uses) and are recognized when tile underlying events OCCUI', E. BU I)G E T PR A C TIC E S Prelim inary budgets for the ensuing year are prepared by the secretary/treasurer prior to N ovelnber of each year. D uring N ovem ber,the finance com m illee review sthe l)roposed budgets and m akes changes as itdeenls appropriate. The availability of the proposed budgetsforpublic inspection and the date of the public hearing on the proposed budgetsare thenadverlised in the officialjournal.during itsregulardecembermeeting, the police juryholdsapublichearing on the prol)osed budgelsinorderto receive comments from residents of the parish. C hanges are m ade to the proposed budgels based on the publichearing and the desiresof the police jury asawhole. The budgetsare then adopted during the police jury'sregulardecembermeeting,and a notice ofthe adoplion isthen published in the officialjournal. The policejury exercisesbudgetcontrolatthe functionallevel. W ithin fimcfions, the secretary-treasurermay amend budgelsasshe deenlsnec essary.the police jury utilizes encum brance accounting in itsbudgetpractices. U nexpendextappropriationslapse atyear end and nl!.lslbe reappropriated to be expended. For the yearended l)ecem bcr 31, 1999, the police jury adoptexlcash basisbudgetsforthe GeneralFund and allspecialrevenue funds, except lhe C rim inal court Spec ial Revenue Fund, w hich is exelnpl fi'om the requirem entsof the LocalG overnm entbudgela ct. B udgetcom parison stalenlents included in the accom panying fi nancialstatem ents inchlde the original adoptexlbudgets and all subsequent am endm ents. The follow ing schextule reconcilesthe excess(deficiency)ofrevenuesand oiliersourcesoverexpenditures and otherusesasshown on the budgetconlparison StatementC (budgetbasis)to lhe same amountsshown on SlalemenlB (GAAP basis): Excess(deficiency)ofrevenuesand othersources overexpendituresand other uses(budgetbasis) Adjustments: R eceivables A ccountspayable Fund notbudgetezl Excessof reventlesand oiliersollrces overexpendituresand otheruse (GAAP basis) 17 G eneral Fund Special Revenue Funds $354,4.82 ($154,794) 214, ,373 (11,891) (16,829)

19 LA SA LLE PA RISH PO LIC E JU RY Jena,Louisiana Notesto tile FinancialStatements(Continued) Tile follow ing schedule reconciles actual ending fire d balances as show n on Statem entc w ith cash on Statem enta : Fund balance atend of year-statem entc Payrollcash (withholdings) Funds notbudgelext Cash -Statem enta G ENERAL FUNI) SPEC IA L REVEN UE FUN DS $1,006,590 $1,711,024 22,092 (26,760) $1,684,264 C A SI1 Understate law,the police jury may depositfundsin demand deposits,interest bearing dem and deposits, m oney m arket accounts, or tim e deposits w ith state banks organized underl_~ouisiana law and nationalbankshaving principalofficesin Louisiana. AtD~x~ember31,1999,the police jury hascash,netofoverdraft,(book balances) totaling $2,716,695. T hese deposits are stated atcost,w hich approxim ates m arket. U nder state law, these deposits,or the resulting bank balances,m ustbe secnrexlby federalde.positinsurance orthe pledge of securitiesow ned by the fiscalagentbank.the m arketvalue of the pled ged securitiesplusthe federaldepositinsurance m ustatalltim esequalthe am ounton deposit w ith the fiscalagent. These securities are held in the nam e of the plexlging fiscalagent bank in a holding orcustodialbank thatisnm tually acceptable to both parties.cash (bank balances)atdecember31,1999,are secured in totalasfollows: B ank B alances Federaldepositinsurance Pled ged securities(uncollateralizexl) $104, Because the pledged securitiesare held by a custodialbank in the nam e of the fiscal agentbank ratherthan in the name of the police jury,they are considered uncollateralizexl (Category 3)underthe provisionsofgasb Codification C However,Louisiana Revised Statute 39:1229 im posesa statuto~3,requirem enton the custodialbank to advertise and selthe pledged securitieswithin 10 daysofbeing notified by the police jury thatthe 18-

20 LA SA LLE PA RISH PO LICE JU RY lena,louisiana Notes1o tile FinancialStalem ents(confirmed) fiscalagentbank hasfailed to pay deposited fim dsupon dem and. Further,LRS 39:1224 statesthatsecuritiesheld by athird party shalbe deemed to beheld ilthe police jury's ilanle. G. AN N U A l.a N D SIC K LEA V E Employeesoftile police jury earn fi'om 5 to 20 daysofvacation leave each year, depending oiltheir length of service. V acation leave m ay no!be acctm m la ed pnlessthere is specific approvalby the superintendentor the secretary-treasurer. Em ploye s earn 10 clays of sick leave each year plus 2 additionaldays for each year of service w ith the parish. Sick leave m ay be accunudated to a nm xim um of 90 days. U pon retirem ent,tm nsed sick leave isused ilthe retirem enlbelefitcom putation asearned service. Employeesofthe districtattorney (paid from the Crim inalcourtspecialrevenue Fund)earn 10 daysofvacation leave each yearthatmay be accumulated,lhnployeesearn 10 claysof sick leave each yearplus2 additionaldaysforeach yearof enll)loym ent. Sick leave m ay be accum ulated to a m axinumlof 90 days. Regtdar em ployees of tile LaSalle Palish Library earn fl'om 12 to 22 days of vacation leave each year w hile professionalstaf earn from 24 to 34 days,both depending oiltheir length of service. V acation leave m ay notbe accum ulated. Em ployeesearn sick leave atthe rate of 12 dayseach year. Sick leave m ay be accnm plated to a m axim unlof 90 days. U pon retirem ent,unused sick leave isused ilthe retirem entbenefitcom putation as earned service. A td ecem ber31,1999,em ployee leave benefitsrequiring recognition in accordance w ith G A SB Codification Section C60 w ere determ ined to be im m aterial and are not include_xlw ith tile general long-term debt acconnt group. T he cost of leave privileges, colnptled il accordance w ith the previous codification,is rec ognized as a current-year expenditure w ithin tile variousfundswhen leave isactually taken orwhen em ployeesare paid foraccrued vacation leave upon retirt;m ent. II. R ISK M AN A G EM EN T The police jury isexposed 1o variousrisk oflossrelated 1o torls;theflof,damage 1o,and destructionofassets;liability;and injuriesto employeesand others.to handle risk ofloss,tile police jury maintainscommercialinsurance covering;automobile liability; general liability; public officials liability; and w orker's com pensation and em ployer's - 19

21 LA SA LLE PA RISH PO ]_JCE JU RY Jena,Louisiana Notesto tile FinancialStatements(Continued ) liability. N o claim s w ere paid on any of the policies during the pastthree years w hich exceed ed the policies'coverage am ounts. TO TA L C O LU M N S O N C O M BIN ED STA TEM EN TS Total colum ns on the com bined statem ents are captioned M em orandum O nly (overview)to indicate thatthey are presented only to facilitate financialanalysis. Data in these cohnnnsdo notpresentfinancialposition or resldtsof operationsin conforlnily w ith generally accepted accounting principles. N either is such data com parable to a consolidation. Inlerfund elim inationshave notbeen m ade in the aggregation of thisdata. I.FN IED T A X E S T he follow ing isa sum m ary of authorized and levied ad valorem taxesfor tile year Parish w ide taxes-m ainlenanee Parish H ealth unit R oad and bridge C ourlhouse Library D istricttax -G arbage N o. 1 R oad M aintenance: N o.2 N o.8 N o.3 N o. 10 A uthorized M illage Levied M illage _ Expiration D ate Indefinite Tile difference belw een authorized and levied m illages is tile resultof reassessm entsof taxable propeily in tile parish as required by A rticle 7,Section 18 of the Louisiana C onstitution of The follow ing are tile ten principaltaxpayersfortile parish and their 1999 assessed vahmtion

22 LA SA LLE PA RISH POI_JCE JU RY Je~la,Lo(fisiana Noles1o tile FinancialStatements(Continued) Percenl 1999 of Total A ssesse~t V aluatioj~ A ssessexl V aluation Louisiana Pacific Sustainable l:~orestl.l.c. CentralI~ uisiana Telephone A N R Pipeline Com pany Entergy Louisiana W ackenhulc orrec tionstrusl H untpetroleum Corporation K och G atew ay Pipeline Texas G as Transm ission Soulhem H eritage Bank Total $3,592,215 3,901,500 3,187,872 2,829,340 2,239,350 2,330,800 1,585,095 1,075,140 1,058, $22,770, % 7.46% 6.10% 5.41% 4.28% 4.46% 3.03 % 2.06% 2.02 % 1.86% 43.55% R ECEIVA BLES The follow ing isa sum m ary of receivablesatd ecem ber31,1999 G eneral Fund Special Revenue Funds Tolal $]54,694 $1,532, , , $52 6,738 $1,650,734 $32,03 $],687,0.59 N O N E $32,030 32, , _ 0.$2,209,5(12 CH AN G ES IN G EN ER AL FIXED A SSETS 1999 The follow il~g schedule presentschangesin gel~eralfixe~lassets for the year el~ded D ec em ber 31-21

23 LA SA LLE PA RISH PO LICE JU RY Jena,Ixm isiana Notesto the FinancialSlalements(Conlinued ) Balance January J Balance Additions D eletions 1)ecem ber3 Police Jury: lm nd Buildings Im l)rovem entsotherthan buildings Books Equipnlcntand furniture Fixed assetsunder~~apitallease Construction in progress Totalpolicejury Library: Books 1.an d Buildings l"quipm entand furnitttre Totallibrary 396,877 20, ,995 91~ $40, ,045 ($15,877) ,689 34~ (15,877). (1,357) (3,929). (5,286) $442,208 1,347,622 1,100,215 32,000 2,145, , ~ ,209 20, , Tota I'EN SIO N I'LAN Substantially all em ployees of lhe l_.asalle Parish Police Jury are m em bers of the Parochial EmployeesRetirementSystem of Lonisiana (System),a cost-sharing,multiple-employerdefined benefit pension plan adm inistered by a separate board of trustees. The System iscom posed of tw o distinctplans, Plan A and Plan B,with separate assetsand benefitprovisions. A lemployeesofthe police jury are m em bersof Plan A. A llperlnanent em ployees w orking atleasttw enty-eighthoursper w eek w ho are paid w holly or in pallfi'om parish fundsand allelected parish officialsare eligible to participate in lhe System. U nder Plan A,em ployeesw ho retire atorafterage 60 w ith atleast10 yearsof creditable service,atorafterage 55 w ith atleast25 yearsof cred itable service,or atany age w ith atleast30 yearsof cred itable service are entitled to a retirem entbenefit,payable m onthly forlife,equalto 3 percentof theirfinalaverage salary for each year of cred itable serv ice. H ow ever,forthose em ployees w ho were m em bers of the supplem entalplan only before January 1,1980,lhe benefitisequalto one percentof finalaverage salary plus$24 foreach yearof supplem ental-plan only service earn ed before January 1,1980,plus3 percent of final-average salary for each yearof service credited afterthe revision date. Finalaverage salary isthe employee'saverage salaryoverlhe 36 consecutive o1joined monthsthatproduce the higheslaverage. Em ployeesw ho term ilm te w ith atleastthe am ountof cred itable service stated above,and do nolw ithdraw theirem ployee contributions,m ay retire atthe agesspecified above and receive lhe benefitsaccrued to theirdate of termination. The system also providesdeath and disability benefits. Benefitsare establishexl oram ended by state statute. -22

24 LA SA LLE PA RISH PO LICE JU RY Jena,Louisiana Notesto tile FinancialStatements(Continued) Tile System issues an annual publicly available reporl thai inclndes financial statem ents and required supplem entary infonnation for the System. Thatreporlm ay be obtained by w riting to the ParochialEm ployees'retirem entsystem of Louisiana,PostO ffice Box 14619,Baton Rouge,Louisiana ,orby calling (504) U nderplan A,m em bersare required by state statute to contribute 9.50 percentof theirannual covered salary and the LaSalle Parish Police Jury isrequired to contribute atan actuarially determined rale. The currentrate is7.75 percentof annualcovered payroll.contributionsto the system also include one-fourlh ofone percent(exceptorleansand EastBaton Rouge Parishes)of the taxesshown to be collectible by the lax rollsof each parish. These tax dollarsare divided between Plan A and Plan B based proportionately on the salariesof the active m em bersof each plan.tile contribution requirelnentsof plan m em bers and the LaSalle Parish Police Jury are established and m ay be am ended by state slalule. A s providexlby Ixm isiana Revised Stalule 11:103,the em ployer contributions are determ ined by actuarial valuationand are subjectto change each yearbased onthe restdtsofthe valuation forthe priorfiscalyear. The LaSalle Parish Police Jury'scontributionsto the System underplan A fortile yearsending D ecem ber 31, 1999, 1998,and 1997,were $63,474,$61,706,and $56,375,respectively,equalto the r~luircd conlribtllionsfor each year. 6. C A PITA L LEA SES Tile l)olice jury recordsitem sundercapitalleasesasan assetand an obligalion in tile accompanying financialstatements.atdecember31,1999,thepolice jury hasthree capitalleasesineffectfortwo New Holland tractors,a grader,and a dump tra ck with recorded am onnlsof $81,200,$77,785,and $62,106, respectively. The lease obligations are paid from the Road and Bridge special revenue fire d. The follow ing isa sum m ary of future m inim um lease paym ents,together w ith the presentvalue of the net m ininm m lease paym ents,asof D ecem ber31,1999: Y ear Totalm ininm ln lease paym ents Lessam olm trepresenting inleresl Prcsenlvalue of netm inim nm lease paym ents $47,294 17, ,212 (6,402) $76,81(I -23

25 LA SA LLE PA RISH PO LIC E JU RY Jena,ixm isiana Notes1o the FinancialStatements(Continued ) 7 CIIAN G ES IN G FN ER A L IA )N G -TERM ])EBT The following isa summary oflong-term debttransactions(capitalleases)forihe yearended D ecem ber : Ixmg-term debt(capitalleases)atjanuary 1,1999 A dditions D ed uctions Long-term debt(capitalleases)atdecember31,1999 $124,581 N O N E 2_47,771) $76,810 FUN D I)EFIC ITS A td ecem ber31,1999,the Crim inalcourtspecialrevenue fire d hasa deficitfire d balance of $30,682. Transfersw illbe m ade from the G eneralfund in an effortto elim inale thisdeficit. 9. R ESER V EI)H JN 1)BA LAN CE D uring 1996,the IndustrialD istrictn o.1d ebtservice Fund w asclosextby transferof $8,592 to tile G eneralfund. Thatam ountof G eneralfund fire d balance isreserved forindustrialdevelopm ent. 10. JO B TR AIN IN G PAR TN ER SIIIP A C T PR O G R AM The LaSalle Parish Police Jury parlicipatesin the Job Training Palnership Act(JTPA)Program fim dexlthrough the Louisiana D epartm entof Labor by the U nited SlatesD epartm entof Labor. The police jury isa member oftile Sixth DistrictService Delivery Area (SDA),which consistsofavoyelles, Calahoula,Concordia,G rant,lasalle,and W inn Parishes. O n M arch 3,1983,the m enlbersof the Sixth DistrictService Delivery Areaentered into a multi-jurisdictionalconsortium agreementforthe purpose of carrying outprogram sand activitiesasaufllorized by lhe JTPA. Thisagreem entnam ed the president of the La Salle Parish Police Jnry asthe authorized representative of allthe unitsof govem m enlsignalory lo Ihe agreem ent. In addition,the agreem entslated lhatthe entity designated asthe granlrecipientw ould receive lhe flm dsforfile consortium area and be held ultim ately liable forthe funds.

26 LA SA LLE PA RISH PO LICE JU R Y Jena,Louisiana NotesIo tile FinancialStatemenls(Cozltinued ) The Sixth D istriclservice D elivery A rea iscom prised of three elem ents Private industry council(pic)-consistsof 15 membersrepresenting a crosssection of the SD A population. The PIC isresponsible forproviding guidance forprogram developm entand for m onitoring the operationsof the adm inistrative entily. Designaled chiefelected official-thisisapolicejnry presidentelected by hispeers from lhe Sixth D istrictservice D elivery A rea. H isresponsibilitiesare tile sam e as the PIC. A dm inistrative entity -the organization selected by tile P/C and tile eonsorlium to adm inister the program. A llactionsby the adm inistrative entity m uslbe approved by Ihe PIC and the designated chief elecled of icial. Tile LaSalle Parish Police Jury isthe designated grantrecipientand the LaSalle Com m unity A ction A ssociation,incorporated, is lhe designated adm inistrative enli y nam ed in its gran aw ard from Ihc LouisianaDeparhnenlofLabor. Asgrantrecipient,the LaSalle Parish Police Jury has(1)accepted fi ll responsibilily forfundsexpended underthe grantand (2)assured tile Louisiana DepartmentofLaborthat allflm dsprovided w illbe expended in accordance w ith the requirem entsof Title IIof tile Job Training Partnership Acl(Public Law ),allapplicable federaland state regulations and policies and procedures,and the approved job training plan. Fnrthermore,in the M ulti-,lnrisdictionalconsolainm A greem ent,tile LaSalle Parish Police Jury hasaccepted ultim ate liability fortile granlfim ds, The LaSalle ("olnm unity A ction A ssociation,incorporated,istile designated adm inistrative entity forlhc Sixlh Service D elivery A rea to adm inisler and operate the day-to-day activitiesof the program. Fundsare provided by tile Louisiana D eparhnentof Labor through a letterof cred itarrangem entinlo a bank accountin the name of the police jury. A rexluestismade by the administrative entity 1o the police jury forfimds1o operate the program. The police jury then issuesacheck to lhe adminislralive enlily. Grantfundstolaling $2,830,171were requested by the adm inistrative entity forlhe yearended Dex:cmber 31,1999. The fimdsare included in the accountsoftile police jury. 11. JO IN T V EN TUR E On February 12,1990,tile LaSale Parish Police Jury entered into ajointventure agreementwith he G ranl Parish Police Jury for tile purpose of developing and operating the LaSalle/G ranl Parish Landfill. The police juriesshared equally in the operation oftile landfill. The LaSalle/GranlParish Laldfi lgoverning board iscomprised ofsix police jurors,three froln each parish. The agreement provides lhalthe operations are totally separate fi'om the LaSalle Parish and G rantparish Police Jury operations,and have separate checking accounts,separate bookkeeping,auditing,equipm ent,elcetera. The revenueswere provided equally by both police jnriesinvolved.

27 LA SA LLE PA RISH PO LIC E JU RY Jena,Louisiana Notesto tile FinancialStatements(Continued) O n Septclnber 15, 1994,the districtentered into a contractfor m anagem entof the landfillw ith TransA m crican W asle Industries,Incorporatexl. The ow nership of the landfillrem ainsw ith the LaSalle Parish Police Jury. T ransa m erican isresponsible for allpermitsand licenses;com pliance w ith allfederal, slate,parish and m unicipallaw sand regulations;and w orkers'com pensation insurance,liability insurance and auto insurance. A dditionally,transa m eriean issolely responsible forproperly closing the landfill, forallrequired post-closure activities,and forcom pliance w ith allstate,federal,and locallaw sconcerning landfi lclosure. Each police jury receivesroyaltiesin the aggregate offive percentoflandfi lreceipts from solid w aste deposited atthe landfillduring the contractterm. The initialterm of the contractis25 years. The districtm ay renew the contractforan additionalterm of 25 years. 12. LITIG A TIO N AN D C LA IM S AtDec ember31,1999,thepolice jury isinvolvexlin severallawsuits.although the totalamount of poterllialliabilily cam ~otbe determ ined atthistim e,any dam agesaw arded w ould be covered tra der Ihe police jury'sinsurance. In the eventthere isan unfavorable outcome,the police jury'smaximum loss would be lim ited to the insurance deductible am ount. N o provision forthe potentialliability hasbeen m ade in lhe accom panying financialslatem e lls

28 SU PPLEM EN TA L IN FO R M A TIO N SC IIED U LE S ~27~

29 LA SA LLE PA RISH PO LICE JU RY Jena,Louisiana SU PPLEM EN TA L IN FO RM A TIO N SCH ED U LES A sof and forthe Y earended D ecem ber 31, 1999 SPECIA L REV EN U E FU N D S R O A D I)ISTR IC T FUND S The road districtfim dsaccountforroad m aintenance and constru ction,equiplnenlpurchases,and upkeep w ithin the boundariesof each district. Financing isprovidexlprim arily by ad valorem taxesand slate revenue sharing. R O A D A N D BR II)G E FUN D The Road and B ridge Fund accountsfor tile construction,repair,and m aintenance of roadsand bridgeson a 1)arish w ide basis. Financing isprovidexlby ad valorem taxes,state revenue sharing,parish Transl)orlalion A ctfim ds,and ot)eraling transfersfrom the G eneralfund. G AR BA G E D ISTR IC T N O.1 FUN D The G ad)age D istrict N o. 1 Fund accounts for operation and nlaintenance of lhe I)arish w ide garbage disposalprogram. Financing isprovided by ad valorem taxesand state revenue sharing. I'AR ISII TR AN SPO R TA TIO N FU N 1) A ct The Parish Transportation Fund accountsforslate flm dsprovided underthe Parish Transporlalion A IR PO R T ]~UN I) T he A iq)orl Fund accounts for the operation of the parish airporl and related inlprovem ents Financing isprovided prim arily by interes!earned on tim e deposits. C O U R TItO U SE M A IN TEN A N C E FUN ]) The Courthouse M aintenance Fund accountsforad valorem taxesand state revenue sharing fim ds dexticaled to maintenance ofthe parish courthouse and jailfacilities

30 H EA 1,TII U N IT l~ I) The H ealth U nitfund accountsfortile localshare of the costof providing public health services n the parish. Financing isprovided by ad valorem taxesand state revenue sharing. FA IR FU N I) The Fair Fnnd acconnts for the m aintenance of facililics for the Jena and the N orth Cenlra Louisiana Fair grounds. T he ad valorem tax and slate revenue sharing w erc discontinued in C R IM IN A L C O U R T FU N D Tile C rim inalcon Jl Fund accountsforfinesand forfeituresim posed by the Tw enty-eighth Judicial D istrict Courtand district attorney conviction fees in crim inalcases. These revenues and operaling lransfcrsfi'om Ihe G eneralfund are usextto finance the operation of lhe crim inalcourtof LaSalle Parish. I3BR AR Y I~ IN I) The Library Fund accountsfor ad valorem laxesand stale revenue sharing fundsdedicated fortile operation of the parish library. JO B TR AIN IN G PAR TN ER SH IP A C T FUN D The Job Training Parlnershi1)Act (JTPA) Fund accounts for grants from the United Stales D epartm ent of Labor passed through the Louisiana I)eparhnent of Labor. G rants are subsequently transferred Io Ihe l_.asalle Parish Com m unity A ction A ssociation,incorporaled,w hich adm inisters lhe program underconlrac[with the police jury. The JTPA program providesjob training and related assistance to econom ically disadvantagextindividuals.the ultim ate goalof the program isto m ovc traine s inlo 1)erm anent,self-sustaining em ploym ent. ~29

31 ~J~ o

32 o~ld

33

34

35 ~ H

36 LA SA LLE PA RISH PO LICE JU RY Jena,Louisiana SU PPLEM EN TA L IN FO RM A TIO N SCH ED U LES A s of and fortile Y ear Ended D ecem ber 31,1999 C O M PEN SA TIO N PA Il)PO LICE JUR O R S The schedule ofcompensation paid lo police jurorsispresented in compliance with House ConcurrentResolulion N o.54 of the 1979 Session of the Louisiana Legislature. Com pensalion of the police jm'ors isincludexlin the legislative expendituresofthe GeneralFund. In accordance with L~uisiana Revis~lStatute 33:1233,the police jury has elected the monthly paymentmethod of com pensation.the presidentreceive $800 perm onth forthe ilrstlwo m onths,and $1,000 perm onth for the remaining ten months,and the otherjurorsreceive $700 permonlh.

37 LA SA LLE PA RIStt PO LICE JU R Y Jena.Louisiana Schedule 5 Schedule of C om pensation Paid Police Jurors Forlhe Y earended D ecem ber31,1999 John Bailey John C a ler,prcsidenl D avid C rooks Leo Evans Bobby Ray Francis K irby Jones Bobby N ugenl Ben Reid,Jr. G ary Stapleton V irgilterral Tola $8,400 12,000 8,40(I 8,400 8,400 8,400 8,400 8,400 8, $87,