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1 INDIGENTDEFENDERBOARD THIRDJUDICIALDISTRICT AGRED-UPONPROCEDURES DECEMBER31,202 Underprovisionsofstatelaw,thisreportisapublic documentacopyofthereporthasbensubmitledto thentityandotherapropriatepublicoficialsthe reportisavailableforpubricinspectionathebaton apropriate,atheoficeoftheparishclerkofcourt, RougeoficeoftheLegislativeAuditorand,where ReleaseDate~~!~-'O-~

2 INDIGENTDEFENDERBOARD THIRDJUDICIALDISTRICT PARISHESOFLINCOLNANDUNION,LOUISIANA TABLEOFCONTENTS DECEMBER AUDITOR'SREPORTONAPLYINGAGRED-UPONPROCEDURES MANAGEMENTSCORECTIVEACTIONPLAN SCHEDULEOFPRIORYEARFINDINGS LOUISIANATESTATIONQUESTIONAIRE PAGE

3 (AProfesionalA~countingCorporationJ DONM.McGEHE Ruston,Louisiana SNorthTrenton P.O.Box134 ONAPLYINGAGRED-UPONPROCEDURES INDEPENDENTACOUNTANT'SREPORT Mr.MichaelS.Coyle,President ThirdJudicialDistrictIndigentDefenderBoard andboardofdirectors P.O.Box595 Ruston.Louisiana agred-uponproceduresengagementwasperformedinacordancewithstandards establishedbytheamedcaninstituteofcertifiedpublicacountantsandstandardsof GovernmentAuditin~Standards.Thesuficiencyoftheseproceduresisolelythe responsibilityofthespecifiedusersofthereport.consequently,imakenorepresentation regardingthesuficiencyoftheproceduresdescribedbeloweitherforthepurposeforwhich thisreporthasbenrequestedorforanyotherpurpose. PublicBidLaw 1.Selectalexpendituresmadeduringtheyearformatedalandsupliesexceding$15,0, orpublicworksexceding$10,0,andeterminewhethersuchpurchasesweremade inacordancewithlsa-rs38:21-251(thepublicbidlaw). Therewerenoexpendituresmadeduringtheyearformaterialsandsupliesexceding $15,0.Therewerenoexpendituresmadeduringtheyearforpublicworksexceding CodeofEthicsforPublicOficialsandPublicEml01oves $10,0. 2.Obtainfromanagementalistoftheimediatefamilymembersofthepresidentandeach boardmemberasdefinedbylsa-rs42: (thecodeofethics),andalistof outsidebusinesinterestsofthepresident,eachboardmember,andemployes,aswel astheirimediatefamilies. Ideterminedtheaboveinformationwasnotneded.Se#3and#4belowfor 3.Obtainfromanagementalistingofalemployespaiduringthepedodunder explanation. examination. Managementhadnoemployesduringtheperiodunderexamination (3"18)25-954/FAX(318)

4 PAGETWO 4.Determinewhetheranyofthosemployesincludedinthelistingobtainedfrom managementinagred-uponprocedure(3)werealsoincludedonthelistingobtainedfrom managementinagred-uponprocedure(2)asimediatefamilymembers. Therewerenoemployesduringtheperiodunderexamination.Thistepnot Bud.qetinq aplicable. 5.Obtainacopyofthelegalyadoptedbudgetandalamendments. Managementprovidedmewithacopyoftheoriginalbudget.Therewereno 6.Tracethebudgetadoptionandamendmentstotheminutebok. amendmentstothebudgetduringtheyear. Itracedtheadoptionoftheoriginalbudgetotheminutesofametingheldon December3,201,whichindicatedthathebudgethadbenadoptedbytheboard 7.Comparetherevenuesandexpendituresofthefinalbudgetoactualrevenuesand membersbyavoteofsixinfavorandnoneoposed. expenditurestodetermineifactualrevenuesfailedtometbudgetedrevenuesby5%or moreorifactualexpendituresexcedbudgetamountsby5%ormore, Icomparedtherevenuesandexpendituresofthebudgetoactualrevenuesand expenditures.actualrevenuesandexpendituresfortheyeardidnotvaryunfavorably AcountinandReortina frombudgetedamountsbymorethan5%. 8.Randomlyselectsixdisbursementsmadeduringtheperiodunderexaminationand (a)tracepaymentstosuportingdocumentationastoproperamountandpaye; Iexaminedsuportingdocumentationforthesixdisbursementsandfoundthatpayment (b)determineifpaymentswereproperlycodedtothecorectfundandgeneraledger wasfortheproperamountandmadetothecorectpaye. Alsixpaymentswerecodedtothecorectfundandgeneraledgeracount. acount;and {c)determinewhetherpaymentsreceivedaprovalfromproperauthorities. Inspectionofdocumentationsuportingeachofthesixselectedisbursements indicatedaprovalfromeitherthechiefindigentdefenderorthepresidentoftheboard ofdirectors. 9.Examinevidenceindicatingthatagendasformetingsrecordedintheminutebokwere postedoradvertisedasrequiredbylsa-rs42:1-12(theopenmetingslaw). TheThirdJudicialDistrictindigentDefenderBoardisonlyrequiredtopostanoticeof eachmetingandtheacompanyingagendaonthedoroftheindigentdefender Board'smetingplace.Managementasertedthatsuchdocumentswereproperly postedandprovidedcopiesoftherequirednoticesandagendaspostedalongwithalog indicatingthedate,time,location,andsignatureofthepersonthatpostedthenotices andagendas. (2)

5 PAGETHRE 10.Examinebankdepositsfortheper/odunderexaminationandeterminewhetheranysuch depositsapeartobeprocedsofbankloans,bonds,orlikeindebtednes. Iinspectedcopiesofbankdepositslipsforthepedodunderexaminationandnotedno depositswhichapearedtobeprocedsofbankloans,bonds,orlikeindebtednes. 1.Examinepayrolrecordsfortheyeartodeterminewhetheranypaymentshavebenmade toemployeswhichmayconstitutebonuses,advances,orgifts. Myprioryeareport,datedJune14,202,didnotincludeanycomentsorunresolved TheIndigentDefenderBoardoesnothaveanyemployes. maters. Iwasnotengagedto,andidnot,performanexamination,theobjectiveofwhichwouldbe thexpresionofanopiniononmanagement'sasertions.acordingly,idonotexpresuch anopinion.hadiperformedaditionalprocedures,othermatersmighthavecometomy atentionthatwouldhavebenreportedtoyou. ThisreportisintendedsolelyfortheuseofmanagementoftheThirdJudicialDistrictIndigent DefenderBoardandtheLegislativeAuditor,StateofLouisiana,andshouldnotbeusedby thosewhohavenotagredtotheproceduresandtakenresponsibilityforthesuficiencyof theproceduresfortheirpurposes.underlouisianarevisedstatute24:513,thisreportis distributedbythelegislativeauditorasapublicdocument. June (3)

6 PARISHESOFLINCOLNANDUNION,LOUISIANA INDIGENTDEFENDERBOARD THIRDJUDICIALDISTRICT MANAGEMENT'SCORECTIVEACTIONPLAN FORTHEYEARENDEDECEMBER31,202 SECTIONICOMPLIANCEWITHCERTAINLAWSANDREGULATIONS Nofindings FINDINGS MANAGEMENT'SRESPONSES (4)

7 INDIGENTDEFENDERBOARD THIRDJUDICIALDISTRICT PARISHESOFLINCOLNANDUNION,LOUISIANA FORTHEYEARENDEDECEMBER31,202 SCHEDULEOFPRIORYEARFINDINGS SECTIONICOMPLIANCEWITHCERTAINLAWSANDREGULATIONS Nofindings FINDINGS CURENTYEARSTATUS

8 ḶOUISIANATESTATIONQUESTIONAIRE (ForAtestationEngagementsofGovernment) 9_.~R~(JI"I~gD~(DateTransmited) Inconectionwithyourcompilationofourfinandalstatementsasof[date]andfortheyearthenended, (Auditors) andasrequiredbylouisianarevisedstatute24:513andthelouisianagovernmentalauditguide,we makethefolowingrepresentationstoyou.weaceptfulresponsibilityforourcompliancewiththe folowinglawsandregulationandtheinternalcontrolsovercompliancewithsuchlawsandregulations.we havevaluatedourcompliancewiththefolowinglawsandregulationspriortomakingthese representations. Theserepresentationsarebasedontheinformationavailabletousasof(dateof PublicBidLaw itistrdethatwehavecompliedwiththepublicbidlaw,lsaorstitle38:212,and,whereaplicable,the regulationsofthedivisionofadministration,statepurchasingofice. CodeofEthicsforPublicOficialsandPublicEmployes Itistruethatnoemployesorofl]dalshaveaceptedanythingofvalue,whetherintheformofaservice, roan,orpromise,fromanyonethatwouldconstituteaviolationoflsa-rs42: f, Yes Itistruethatnomemberoftheimediatefamilyofanymemberofthegoverningauthority,orthechief Yas[vfNo[] executiveofthegovernmentalentity,hasbenemployedbythegovernmentalentityafterapdl1,1980, undercircumstancesthatwouldconstituteaviolationoflsa-rs42:19 Budgeting Yes (6)

9 WehavecompiledwiththestatebudgetingrequirementsoftheLocalGovernmentBudgetAct(LSA-RS 39: )orthebudgetrequirementsofLSA-RS39:34. AcountingandReporting yes[v~/no[] Alnon-exemptgovernmentalrecordsareavailableasapublicrecordandhavebenretainedforatleast threyears,asrequiredbylsa-rs4:1,4:7,4:31,and4:36. WehavefiledouranualfinancialstatementsinacordancewithLSA-RS24:514,3:463,and/or39:92, Yes[l"o,~N[] asaplicable. WehavehadourfinancialstatementsuditedorcompiledinacordancewithLSA-RS24:~3. Yes[v~No[] Yes[*-'~]No[] WehavecompliedwiththeprovisionsoftheOpenMetingsLaw,providedinRS42:1throJLl~h42:12. Debt Yes[v']No[] Itistruewehavenotincuredanyindebtednes,otherthancreditfor90daysorlestomakepurchasesin theordinarycourseofadministration,norhavewenteredintoanylease-purchaseagrements,without theaprovalofthestatebondcomision,asprovidedbyarticlevi,section8ofthe1974louisiana Constitution,ArticleVI,Section3ofthe1974LouisianaConstitution,andLSA-RS39:141Q, AdvancesandBonuses Yes[V'jNo[] ItistruewehavenotadvancedwagesorsaladestoemployesorpaidbonusesinviolationofArticleVI Section14ofthe1974LouisianaConstitution,LSA-RS14:138,andAGopinion / Wehavedisclosedtoyoualknownoncomplianceoftheforegoinglawsandregulations,aswelasany YesIv]"No[] contradictionstotheforegoingrepresentations.wehavemadeavailabletoyoudocumentationrelatingto theforegoinglawsandregulations. Wehaveprovidedyouwithanycomunicationsfromregulator/agenciesorothersourcesconcerning anyposiblenoncompliancewiththeforegoinglawsandregulations,includinganycomunications receivedbetwenthendoftheperiodunderexaminationandtheisuanceofthisreport.we

10 IndigentDefenderBoard ThirdJudicialDistrict FortheYearEndedDecember31,202 GeneralPurposeFinancialStatements

11 IndigentDefenderBoard ThirdJudicialDistrict FortheYearEndedDecember31,202 GeneralPurposeFinancialStatements CONTENTS CompilationReport StatementPages GeneralPurposeFinancialStatements 1 BalanceShet A 2 StatementofRevenues,Expenditures,and ChangesinFundBalance-BudgetandActual 34-7 NotestotheFinancialStatements

12 WILIAMD.EDWARDS AProfesionalAcountingCorporation Member:.AICPA/SocietyofLCPA'S CertifiedPublicAcountant ThirdJudicialDistrict ParishesofLincolnandUnion,Louisiana IndigentDefenderBoard IhavecompiledtheacompanyingeneralpurposefinancialstatementsoftheThirdJudicialDistrict IndigentDefenderBoardasofDecember31,202,inacordancewithstandardsestablishedbythe AmericanInstituteofCertifiedPublicAcountants. Acompilationislimitedtopresentingintheformofinancialstatementsinformationthatisthe representationofmanagement.ihavenotauditedoreviewedtheacompanyingfinancialstatementsand, acordingly,donotexpresanopinionoranyotherformofasuranceonthem. Ruston,Louisiana January31, ReynoldsDrive~SuiteG-2 Ruston,Louisiana ~FAX: AntaresDrive Bastrop,Louisiana ~FAX:

13 INDIGENTDEFENDERBOARD THIRDJUDICIALDISTRICT BalanceShet-GeneralFund ASETS AsofDecember31,202 Cashandequivalents TOTALASETS Acountsreceivable LiabilitiesandFundBalance Liabilities-acountspayable TOTALIABILITIESANDFUNDBALANCE Fundbalance-unreserved-undesignated StatementA $13,209 18~I06 $131,315 Seacompanyingnotesandacountant'scompilationreport.

14 REVENUES Bondforfeiturefi.mds Interestincome LAIndigentBoard LincolnParish Otherincome ProbationOfice RustonCityMarshal UnionParish TOTALREVENUES THIRDJUDICIALDISTRICT INDIGENTDEFENDERBOARD CombinedStatementofRevenue,Expenditures,and ChangesinFtmdBalances-BudgetandActual GAPBasis-GeneralFund FortheyearendedDecember31,202 EXPENDITURES Acounting Atorneyfes(NonCID) Software ChiefIndigentDefender Insurancexpense Otherexpense Postagexpense Rentexpense Courtreporter Atorneycontracts Travel Oficesuplies Expertwitnes TOTALEXPENDITURES EXCESOFREVENUESOVEREXPENDITURES FUNDBALANCE,BEGINING FUNDBALANCE,ENDING Seacompanyingnotesandacountant'scompilationreport. $16,0 4,0 8,0 8,0 2,50 8,50 53,90 42,460 23,360 6,50 25,0 70,350 1, ,40 7,50 15,030 37,60 5, (51,20) Actual $7,042 2,634 7,845 13,4986O 5,016 69,657 54, ,97 5,728 40,793 2,484 70,4715O ,140 12, ,012 1,20 40,350 1, (24,40) StatementB Variance Favorable (Unfavorable) ($8,958) (1,36) (15) 25,498 (1,90) (3,484) 15,757 12,25 37, (15,793) (2,484) (121) 1,050 (356)31 1,260 (4,535) 9,98 (1,170) (2,750) ,820 0 $103,537$130,357 $26,820

15 IndigentDefenderBoard ThirdJudicialDistrict FortheYearEndedDecember31,202 NotestotheFinancialStatements INTRODUCTION TheThirdJudicialDistrictIndigentDefenderBoard,establishedincompliancewithLouisianaRevised Statutes15:14-149,providescounciltorepresentindigents(nedyindividuals)incriminalandquasicriminalcasesathedistrictlevel.ThejudicialdistrictencompasestheparishesofLincolnandUnion, Louisiana.TheBoardiscomposedofivememberswhoareapointedbythedistrictcourt.TheBoard memberservewithoutcompensation.revenuestofinancetheboard'soperationsareprovidedprimarily however,ithasacontractwithitschiefindigentdefendertoprovidelegalservicestoindigcnts. fromcourtcostsonfinesimposedbythevariouscourtswithinthedistrict.theboardhasnoemployes; 1.SUMARYOFSIGNIFICANTACOUNTINGPOLICIES A.BASISOFPRESENTATION B.REPORTINGENTITY Theindigentdefenderboardispartoftheoperationsofthedistrictcourtsystem.However,thedistrict courtsystemisfiscalydependentonthelincolnparishpolicejuryforoficespaceandcourtroms. Inadition,thepolicejury'sgeneralpurposefinancialstatementswouldbeincompleteormisleading withoutinclusionoftheindigentdefenderboard.forthesereasons,theindigentdefenderboardwas determinedtobeacomponentunitofthelincolnparishpolicejury,thefinancialreportingentity. C.FUNDACOUNTING Theboardusesfundsandacountgroupstoreportonitsfinancialpositionandtheresultsofits operations.fundacountingisdesignedtodemonstratelegalcomplianceandtoaidfinancial managementbysegregatingtransactionsrelatingtocertaingovernmentfunctionsoractivities.

16 THIRDJUDICIALDISTRICT ParishesofLincolnandUnion,Louisiana INDIGENTDEFENDERBOARD NotestotheFinancialStatements Afundisaseparateacountingentitywithaself-balancingsetofacounts.Ontheotherhand,an acountgroupisafinancialreportingdevicedesignedtoprovideacountabilityforcertainasetsand liabilitiesthatarenotrecordedinthefundsbecausetheydonotdirectlyafectnetexpendableavailable financialresources. D.BASKSOFACOUNTING Theacountingandfinancialreportingtreatmentapliedtoafundisdeterminedbyitsmeasurement focus.thegeneralfundisacountedforusingacurentf'maneialresourcesmeasurementfocus.with thismeasurementfocus,onlycurentasetsandcurentliabilitiesaregeneralyincludedonthebalance shet.theoperatingstatementpresentsincreasesandecreasesinetcurentasets.themodified acrualbasisofacountingisusedbythegeneralfund.thegeneralfundusesthefolowingpractices inrecordingrevenuesandexpenditures: Revenues Courtcostsonfinesandforfeituresarerecordedintheyeartheyarecolectedbytheapropriate courts.fesfromindigentsarerecordedwhenreceived,interestincomeisrecordedintheyearin whichitisearned, Expenditures Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacountingwhenthe relatedfundliabilityisincured. E.BUDGETS TheBoardadoptedabudgetfortheyearendedDecember31,202fortheGeneralfund.TheBoard folowsthefolowingproceduresinestablishingthebudgetarydatareflectedinthefinancialstatements. DuringtheNovembermeting,thechiefindigentdefendersubmitstotheboardmembersaproposed operatingbudgetforthefiscalyearcomencingthefolowingjanuary1.theoperatingbudgetincludes proposedexpendituresandthemeansofinancingthem.duringthedecembermeting,thebudgetis legalyenactedthroughpasageofanordinance.thepublicisinvitedtoatendalmetings.thechief indigentdefenderisauthorizedtotransferb~dgetedamountsbetwendepartmentswithinanyfund; however,anyrevisionsthatalterthetotalexpendituresofanyfundmustbeaprovedbytheboard members.apropriationslapseathendoftheyear.therewerenoamendmentstotheoriginal budget.

17 THIRDJUDICIALDISTRICT ParishesofLincolnandUnion,Louisiana NotestotheFinancialStatements INDIGENTDEFENDERBOARD F.CASHANDCASHEQUIVALENTS Cashincludesamountsindemandeposits,interest-bearingdemandeposits,andtimedeposits.Cash equivalentsincludeamountsintimedepositsandthoseinvestmentswithoriginalmaturitiesof90days orles.understatelaw,theboardmaydepositfundsindemandeposits,interest-bearingdemand deposits,ortimedepositswithstatebanksorganizedunderlouisianalaworanyotherstateoftheunited States,orunderthelawsoftheUnitedStates. G.COMPENSATEDABSENCES TheBoardoesnothaveanyemployesorcompensatedabsencesatyearend. H.TOTALCOLUMNSONSTATEMENTS ThetotalcolumnsonthestatementsarecaptionedMemorandumOnlytoindicatethatheyarepresented onlytofacilitatefinancialanalysis.datainthesecolumnsdonotpresentfinancialpositionoresults ofoperationsinconformitywithgeneralyaceptedacountingprinciples.neitherisuchdata comparabletoaconsolidation. 2.CASHANDCASHEQUIVALENTS AtDecember31,202,theboardhascashandcashequivalents(bokbalances)totaling$13,209as folows: Demandeposits Timedeposits $34,016 Total $13~209 79~193 Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw,thesedeposits(orthe resultingbankbalances)mustbesecuredbyfederaldepositinsuranceorthepledgeofsecuritiesownedby thefiscalagentbank.themarketvalueofthepledgedsecuritiesplusthefederaldepositinsurancemustat altimesequaltheamountondepositwiththefiscalagent.thesesecuritiesareheldinthenameofthe pledgingfiscalagentbankinaholdingorcustodialbankthatismutualyaceptabletobothparties.at December31,202,thedistricthas$125,157indeposits(colectedbankbalances).Thesedepositsare securedfromriskby$125,157ofederaldepositinsuranceand$0ofpledgedsecuritiesheldbythecustodial bankinthenameofthefiscalagentbank(gasbcategory3). Eventhoughthepledgedsecuritiesareconsidereduncolateralized(Category3)undertheprovisionsof GASBStatementNo.3,R.S.39:129imposesastatutoryrequirementonthecustodialbanktoadvertise andselthepledgedsecuritieswithin10daysofbeingnotifiedbytheboardthathefiscalagenthasfailed topaydepositedfundsupondemand.

18 THIRDJUDICIALDISTRICT ParishesofLincolnandUnion,Louisiana INDIGENTDEFENDERBOARD NotestotheFinancialStatements 3.RECEIVABLES ThereceivablesasofDecember31,202arecourtcosts 4.LEASES TheBoardhasnoperatingleasesatyearend. 5.RISKMANAGEMENT TheBoardhasnoemployesandoesnothaveanyobligationsthatwouldrequireparticipationinarisk managementprogram. 6.ON-BEHALFPAYMENTSFORFRINGE BENEFITSANDSALARIES TheBoardhasnoemployes;therefore,non-behalfpaymentsforfringebenefitsandsalariesatyearend.