ANUALFINANCIALREPORT

Transcription

1 ~r,"-',,ir:,q~ ~"/":i:f'\'~i,~,'~v'"i3:29 TWENTY-SIXTItJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes ANUALFINANCIALREPORT StateofLouisiana DECEMBER31,20

2 TWENTY-SIXTHJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes YearEndedDecember31,20 AnualFinancialP,eport StateofLouisiana TABLEOFCONTENTS INDEPENDENTAUDITORS'REPORT }2~ge REPOP,TONCOMPLIANCEANDONINTERNALCONTROL OVERFINANCIALREPORTINGBASEDONANAUDITOF FINANCIALSTATEMENTSPERJ"ORMEDINACORDANCE GENERALPURPOSEFINANCIALSTATEMENTS WITItGOVERNMENTAUDITINGSTANDARDS CombinedBalanceShet-AlFundTypesandAcountGroups (COMBINEDSTATEMENTS-OVERVIEW) StatementofRevenues,ExpeudituresandChangesinFund SlalemcntofRevenues,ExpendituresandChangesinFund Balances-JudicialExpenseFund StatementofRevenues,ExpendituresandChangesinFund Balances-Budget(GAPBasis)andActual-Judicial ExpenseFud NotestoFinancialStatements Balances-ChildSuportEnforcementFund SCIEDULEOFINDINGSANDQUESTIONEDCOSTS SUMARYOFPRIORYEARAUDITFINDINGS 19 20

3 JAMIESON,WISE&MARTIN APROFESIONALACOUN'TINGcoai~ORA"fION ~JC~FLWISE.CPA 601MAINSTRETP.O.BOX897 CARLOSE~RIN,CPA M]NDEN,LOUISIANA DAVJDW,I~SLEY,CPA (318) KnlSTI~Fa~PER,CPA FAX(3}8} wu.~.[a~c[jt,~ieso~.c~a~9u c[r3ifiedpublicacountants MEMOIRS ]"AUDITORS'REPORT C~R3IFIEOPUBLICACOUN]ANI$ A~mCA~I~S]nU~O~ SOClEIyOFLOUISIANA ThelonorableJudgesofthe BosierandWebsterParishes,Louisiana Twenty-SixthJudicialDistrict Wehaveauditedtileacompanyingeneralpurposefinancialstatementsof(he"l'wenty-SixdlJudicial DistrielCourtF,xpenseFundasofDecember31,20,andfortile3'earthenended.Thesegeneral purposefinancialstalementsaretheresponsibilityofilemanagementofthetwenty-sixthjudicial DistrictCoulExpenseFund.Ouresponsibilityis1oexpresanopiniononthesegeneralpm])ose financialslalementsbasedonouraudit. Weconductedourauditinacordancewidlgeneralyaceptedauditingstandardsand_Gove!:mne!~t AuclitiugS!a!ldards,isuedbytheComptrolerGeneraloftheUnitedStales.Thoseslaudardsrequirelhat weplanandperformtheauditlobtainreasonableasuranceaboutwhethertilegeneralpurposefinancial s~alemen~sarefiveofmaterialmislatemeut.alauditincludesexamining,onalestbasis,evidence suporting1heamountsandisclosuresintilegeneralpurposefinancialstatements.anauditalso includesasesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswel asevaluatingtileoveralgeneralpurposefinancialstatementpresentation.webelieveourauditprovides areasonablebasisforouropinion. Inourot)inion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly,inalmaterial respects,thefinancialpositionofthetwenty-sixlhjudicialcourtexpensefundasofdecember31, 20,andtheresultsofitsoperationsforthe)'earthenendedinconformitywithgeneralyacepted acountingprinciples. InacordancewithGovermnentAuditingStandards,wehavealsoisuedoureportdatedJune26,201 onourconsiderationoftiletwenty-sixthjudicialdistrictcourtexpensefud'sinternalcoulrolover financialreportingandourtestsofitscompliancewithce~lainprovisionsoflawșregulations,contracts andglals. Minden,bouisiana June26,201

4 JAMIESON.WISE&MARTIN APROFESIONALACOUNTINGORPOI~A]ION MICF&A[LWISE,CPA 601MAINSTRETP.O.BOX897 CARLOSEU~mtn,CPA MINDEN,LOUISIANA7105B-0897 DAVIDiN.1F4SLEy,CpA (318) KRES~INEa~RPER.CP.A FAX(318} ~',r~p[arcejamj[$on.cpa(1091 CEreIFl[DPIBLICACOUNIAN1$ AM[alCANIt~SIlUIEOF SOI[IyOrIOU)StANA MEMBERS RF,POP.TONCOMPLIANCEANDONINTERNAl.CONTROl.OVF,RFINANCIAl. CERIrlEDPUBtICACOUNIANI$ REPORTINGBASEDONANAUDITOFINANCIALSTATEMENTSPF.RFORMED INACORDANCEWITlGOVERNMENTAUDITINGSTANDARDS ThelonorableJudgesofthe BosierandWebsterParishes,Louisiana Twenty-SixthJudicialDistrict WehaveauditedthegeneralpurposefinancialstatementsoftheTwenty-SixthJudicialDistrictCourt I'xpenseFundasofandforthe3,earendedDecember31,20,andhaveisuedoureporthereondated June26,201.Weconductedourauditinacordancewithgeneralyaceptedauditingstandardsandtbe standardsaplicabletofinancialauditscontaiuedingovernmentaudiliugsla!lda_rds,isuedbythe ComptrolerGeneraloftheUnitedStales. _Coml?!ia,ace AspartofobtainingreasonableasuranceaboutwhethertileTwenty-SixthJudiEial)istrictCorn1 ExpenseFund'sgeneralpurposefinancialstatem~lsarefreofmaterialmistatement,weperformed testsofitscoml)lianewithcertainprovisionsoflaws,regulations,contractsandgrants,noncompliance withwhichcouldhaveadirectandmalerialefectonthedeterminationofinancialstatementamounts. ]lowcver,providinganopiniononcompliancewiththoseprovisionswasnotanobjecliveofouraudit and,acordingly,wedonotexpresuchanopinion.tileresultsofourtestsdisclosed]1oinslancesof noncompliancethatarerequiredtoberepmledunderooverumeutaudilingstandards InternalCent!to!O3,erFinmkcj.alRe~l)Ol~lg Inplaniugandl)erformingouraudit,weconsideredtileTwenly-SixlhJudicialDistrictCour Expense Fund'siuterualcontroloverfinancialreporliuginordertodetermineourauditingproceduresforlhe purposeofexpresingouropinionontilegeneralpurposefinancialslatementsandnotoprovide asuranceonlheinternalcontroloverfinancialreporting.ourconsiderationoftileinternaleoulrolover thefinancialreportingwouldnotnecesarilydisclosealmailersintheinternalcontroloverfinancial reporlngtbatmightbeamaterialweaknes,amaterialweaknesisaconditioninwhichthedesignor opelalienofoiooruloleoftiminternalcoltro]colnpoleltsdoesnotreducetoarelativelylowleveltile riskthalmislalementsinamounlsthatwouldbematerialinrelationtothegeneralpurpose15naucial statementsbeingauditedmayocurandnotbedelectedwithinatimelyperiodbyemployesinthe normalcourseofperformingtheirasignedfunctions.wenotednomatersinvolvingtheinleralconlrol overfinancialrel)orlinganditsoperationsthatweconsidertobematerialweakneses

5 Thisreportisiniendedsolelyforil~einformationanduseoflhejudgesoflheTwenly-SixlhJudicial DistrictCourtExpenseFundandfederalawardingagenciesandpas-lhroughenliliesandisnotinlended 1obeandshouldnotbeusedbyanyoneolherthanlhesespecifiedparties. Mindeu,l,ouisiana / G3;~o_. June26,201

6 GENERALPURPOSEFINANCIALSTATEMENTS (COMBINEDSTATEMENTS-OVERVIEW)

7 ASETS TWENTY-S1XTftJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebslerParishes StateofLouisiana CombinedBalanceShet-AlFundTypesandAcountGroups December31,20 Cash CeJlificatcsofdeposit Duefiomolher: governlentalolils state Equipment Totalasets IJAB1LITIESANDFUNDEQUITY Liabililies: Aeounlspayable Payrolpayablesandwilholdings Payable-salalTreimb. Totaliabilities Fundequily: Iuvestmentiugeneralfixed ascls Fundbalances: Unreserved-undesignated Totalfundequity Totaliabilitiesandfundequity Theacompanyingholesareanintegralpartofthistatement. Governmental Fund Types Judicial Child ExpenseSuport FundEnforcement $103,14 876,917 8,039 $98,10 $4, ,828 21, , ,076 $98,10 68,17 50,0 23, , , , ,813

8 'General ~coul Group Fixed Ascls (MemorandumOnly) Totals 20 ]9 171, , ,807 80,782 ]87,025 23,696 8,039 8, , , ,938 1,145, ,024 16,828 4,193 21,024 13,73 6,684 20, , , , ,025 1,108,89 187,0251,316,9381,145,876 1,295,914 1,125,41 941,387

9 TWENTY-SIXT~IUDICIALDI~STRICTCOURTEXPENSEFUND BosierandWebsterParishes StateofLouisiana ~C~,~eFlUGS: Couflfesandfines lntercslearnings Otherineolue FINSgrant FSPgrant Tolalrevenues StatementofRevenues,Expendituresand ChangesinFundBalanes-JudicialExpenseFund YearsEndedl)cecmber31,20and19 Expendilares: Judicialexpendil.ures- Courtadministratorsalm3' Lawclerksalaly 1.awcle~'kexge~ls~ Oficesuplies Semiuarsandconferences Boksandpublications Acountingandaudit Capilaloulay Profesionalduesandfes Telephone Stafeducation Repairsandmaintenance Miscelaneous Tolaljudicialexpenditures Theacompanyingnotesareanintegralpartofthistatement $145,786 34, ,196 15,370 27,584 5,979 52,23 2,10 26,434 26,948 14,62 6,271 3,01 2,948 6,28 13,40 14,916 10, , ,260 36,238 45,306 16,58 24,392 54,839 51,764 1,029 19,810 21,346 21,740 6,210 6,38 1,91 4,246 14,794 10, ,837

10 TWENTY-SIXTHJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParisbes StateofLouisiana StatementofRevenues,Expendituresand ChangesinFundBalancs-JudicialExpenseFund (Continued) YearsEndedDecember31,20and19 Non-suportexpenditures- ]fearingoficerexpense Non-suportsecretaryexpense Non-suportwages Non-suportpayroltaxes Non-suportoficeandpostage ]tearingoficertravel Totalnon-suportexpenditures FINSgrantexpenditures- FINSsalad3'expense FINStravel FINSsecretary FINSpayroltaxes FINSoficeandpostage TolalFINSgrantexpenditures FSPgrantcxpeuditures- FSPsecretary FSPpayroltaxes FSPtravel FSPof'iceandpostage TotalFSPgrantexpenditures Totalexpenditures Theacompanyingnotesareanintegralpartofthistatement ,76 29, ,705 57,709 23,514 2,701 6,401 32,616 10,576gS0385 2,479 14, ,438 2,201 28,631 5, ,292 2,751 60,367 29,523 1,695 1, ,917 35,536 10, ,354 15, ,896

11 TWENTY-SIXTH}UD1CIALDISTRICTCOURTEXPENSEFUND BosieremdWebsterParishes StatementofRevenues,Expendituresand StateofLouisiana ChangesinFundBalances-JudicialExpenseFund YearsEndedDecember31,20and19 (Continued) Excs(dcficicncy)ofrevenues overcxpcndilurcs (12,854)(101,504) Otherfinancingsources Operatingtransfersin 195, ,0 Excesofrevenuesandother sourcesoverexpenditures 82,29 Fundbalance,begining ,351 8,496 Fundbalance,ending $967, Theacompanyingholesareanintegralpa~toflhistatement.

12 TWENTY-SIXTHJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebslerParishes StaleofLouisiana StatementofRevenues,ExpendituresandChangesinFundBalance Budget(GAPBasis)andActual-JudicialFxpenseFund YearEndedDecember31,20 Revel'l~3e$'. Coulafesandfines Interestearnings Otherincome FINSgrant FSPgranl Tolalrevenues Expendilures: Judicialexpendilures: CourladminislralorsalaD' Lawclerksale~ry Lawclerkexpense Oficesuplies Seminarsandconferences Boksandpubliealions Acountingal~daudit Capitaloutlay Profesionalduesandfes Telephonexpense Slafeducaliou Repairsandmainlenance Miscelaneous Tolaljudicialexpendilures Budget $131,250 18,0 28, ,795 53,30 59,40 2,0 30,0 27,0 15,0 6,0 3, ,50 2,0 3,0 12,0 L20,90 Theacompanyingnotesareanintegralpartofthislalement. Variance Favorable Aclual(Unfavorable) 145,786 34, ,196 15, ,979 52,23 2,10 26,434 26,948 14,62 6,271 3,01 2,948 6,28 13,40 14,916 10~23 235,793 14,536 16, , ,789 (2,679) 7,17 0) 3, (1) 0,248) 272 (l1,4o) (1,916) 1,27 04,893)

13 TWENTY-SIXTHJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes SlateofLouisiana StatementofRevenues,ExpendituresandChangesinFundBalance Budget(GAPBasis)andActual-JudicialExpenseFund YearEndedDecember31.20 (Continued) Variance Non-suportexpendi(ures- Budget Actual(Unfavorable) Favorable Hearingoficerexpense Non-suportserctaryexpense Non-suportwages Non-suportpayroltaxes 20,50 2,30 24,76 29,71 (2,476) (9,271) Non-suportpostageandoficexpense 1tearingoficertravel FINSgrantexpenditures- Totalnon-supolexpenditures 46,0 1,20 2,0 2, ,709 (1,709) (705) FINSsalaryexpense FINStravel 25,689 FiNSsecretary 1,20 23,514 FiNSpayroltaxes FiNSpostageandoficexpense 21,60 2,701 2,175 0,501) TotalFINSgrantexpenditures , ,60 32,616 (1,791) FSPgrantexpenditures- FSPsecretary FSPpayroltaxes FSPpostageandoficexpense FSPtravel 1, TotalFSPgrantexpenditures 2,815 10, (80) 952 2,479 (185) 36 Totalexpenditures 14,543 34,542 14, (5,896) Theacompanyingnotesareanintegralpartofthislalement.

14 TWENTY-SIXTI-IJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes StateofLouisiana StatementofRevenues,ExpendituresandChangesinFundBalance Budget(GAPBasis)andActual-JudicialExpenseFund YearEndedDecember31,20 (Conthmed) Budget Actual(Unfavorable) Variance Favorable Exces(deficiency)ofrevenues overexpenditures Olherfinancingsources (142,747)(12,854)29,893 Operatingtransfersin 20,0 195,083 Fxesoflcvenesarid (,1,917) Fundbalance,begining othersourcesoverexpenditures 57,253 84,847 82,29 84,847 24,976 Fundbalance,ending $942,10 967,076 24,976 Theacompanyingnotesarealintegralpartoflhlstatement.

15 TWENTY-SIXTItJUDICIALD1STRICTCOURTEXPENSEFUND BosierandWebsterParishes SlaleofLouisiana ChangesinFundBalances-ChildSuportEnforcement StatementofRevenues,Expendituresand FortheYearsEndedDecember31,20and19 l~evcucs: Nor~-suportrevenues Administrativefes $1,656, lulercstearned 286,080 6,506, ,837 Expenditures: Totalrevenues 1,943,163 6,769,083 DepartmentofSocialSen,ices Refimds 1,657,597 NSFchecks Oficexpense 2,131 Bankservicecharges 2,862 6,503,54 6 4, O (69) Tolalexpenditures 1,62,807 Excesofrevenuesoverexpenditures 280,356 6,509, ,645 Otherfinancinguses: Excesofrevenuesover Operalingh'ansfersout (195,083) (190,0) Fundbalance,begining expendituresandotheruses 85,273 56,540 69,645 Fundbalance,ending $141,813 (13,105) Theacompanyingnotesareanintegralparloflhistatement 12

16 TWENTY-SIXTHJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes NolestoFinancialStatements SlateofLouisiana December31,20 TheTwenly-SixthJudicialDistrictCourtExpenseFundwasestablishedunderLouisianaRevised Statutes13:96.50whichprovidesforaseparatefundforthereceiptandisbursementofdesignaled courtflues,costsorforfeituresimposedunderthelawforfilejudicialexpensefund.thejudicial expensefiredisadministeredbythejudges,eubane,oftiletwenty-sixthjudicialdistrict.themonies ofthetwenty-sixthjudicialdistrictcourtexpensefundmaybexpendedforthosexpenditures demednecesaryfortileproperoperationofthecourtincludingclericalandothernecesarypersonel, lawlibrarycosts,courtequipmentandsuplies,andtravelexpensesandfesincuredbyanyjudgeor clerkinalteudingseminarsorconferences.nosalariesmaybepaidtoanyofthejudgesofthedistrict fi'omthejudicialexpensefund. TheacountingandreportingpoliciesoftheTwenty-SixthJudicialDistrictCourtExpenseFundconform togeneralyaceptedacountingprinciplesasaplicable1ogovernmentalentities. St~!n~cj~_ofsignilTcantacom~th~gpolicies A.I',eport~)gc!~tjl~ ThesefinancialstatementsincludeonlyinformationperlainingtothetransactionsoftheTwcut',- SixthJudicialDistrictCourtExpenseFund.Otherlocalgovernmentalentitiesareousidercd separatereportingentitiesandarethusexcludedfromtheacompanyingfinancialstalel'ncnis. B.Fundacounting TheacountsoftheTwenty-SixthJudicialCourtExpensefundareorganizedonthebasisof fimdsandacountgroups,eachofwhichisconsideredaseparateacountingentity.the operationsofeachfiredareacountedforwithaseparatesetofself-balancingacountsthat compriseitsasets,liabilities,fundequity,revenues,andexpenditures,orexpenses,as apropriate.govermneutresourcesarealocatedtoaudacountedforinindividualfundsbased uponthepurposesforwhichtheyaretobespentandthemeansbywhichspendiugactivitiesare controled.thetwenty-sixthjudicialdistrictcourtexpensefundmaintainstwogoverumculal firedtypes. 13

17 TWENTY-SIXTItJUDICIALDISTRICTCOURTEXPE.NSEFUND BosierandWebslerParishes StateofLouisiana NotestoFinaoeialSlatements December31,20 TheJudicialExpenseFundisthegeneraloperatingfundoftheTwenty-SixthJudicialDistrict CourlExpenseFundandisusedtoacountforalfundsreceivedandexpendedinacordance withlouisianarevisedstatute13:96.50.thechildsuportenforcementfondwas eslablishedinacordancewithlouisianarevisedstalute46:236.5.thisfiredisusedtoacount establishmentorenforcementofsuportobligalionwhicharebroughtbythedepartmentof foralfimdsreceivedandexpendedforthexpediledprocesforestablishmentofpalernityand c.!~asisof~_countiug SocialServices. Basisofacountingreferstowhenrevenuesandexpendituresarerecognizedintileacountsand rcportedinthefinancialslatements.basisofacountingrelatestothelimingofthe measurementsmade,regardlesofthemeasurementfocusaplied.thetwofimdsoftile Twenty-SixthJudicialDistrictCourtExpenseFundareaceounledforusinglhemodifiedacrual basisofacounting. Revenues Fines,bondsforfeited,civilfes,probatefes,andadoptionfesimposedbytiledistrict courtsarerecordedinthe),eartheyarecolectedbythedislrictcourtswilhiulhejudicia district. Tile1)rogramdirectorfesbasedona5%surchargeonchildsuportpaymentswithintile Twenty-SixthJudicialDistrictarerecordedwhentheincomeisavailable. Interestearnedoninveshnentsisrecordedwhentheinvestmentshavematuredandthe incomeisavailable. Subslantialyalotherevenuesarerecordedwhenreceived Eay~enditures Expendiluresaregeneralyrecognizedunderthemodifiedacrualbasisofacountingwhen therelatedfundliabilityisincured. 14

18 TWENTY-SIXTItJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes SlateofLouisiana NotestoFinancialStatemeuls December31,20 D.Budp_etsandbudaetarvaceounfin~, Amaly,thejudgesprepareabudgetfortileExpenseFundonlhemodifiedacrualbasisof acounfing.theauthorilytoamendlhebudgetisreservedbythejudges.fornlalbudget inlegralion(inlheaceounlingrecords)isemployedasamanagementcontroldeviceduringthe year.apropriafionslapseatyearendandasyslelnofencumbranceacounlingisnotusedby E.Cashandcasheouivalenls tilexpensefund. AtDecember31,20,theTwenty-SixthJudicialDistrictCourtExpenseFundhascashandcash equivalentsashownbelow: l)emandeposils $103,14 _BaLa_n_ce Bok Interest-bearingdcposits68,17 Cerlificalcsofdeposils926,917 $104,564 Balance Bank Tolal $j~98~k78 $),09~,63_4 9269,NL6 68,154 Thesedeposilsarestaledatcosl,whichaproximalesmarket.Underslatelaw,lbesedeposits muslbesecuredbyfederaldepositinsuranceorlhepledgeofsecuritiesownedbythefiscalagent bank.themarkelvalueoflbepledgedsecuritiespluslbefederaldepositinsurancemuslalal limesequaltheamountondepositwiththefiscalagent.thesesecuritiesareheldinlhenameof lhepledgingfiscalagentbankiuaholdingorcuslodialbanklhalisnmtualyaceptableioboth parties. AtDecember31,20,theTwenly-SixlhJudicialDislrictCourtExpenseFundhas$1,09,634in deposils.thesedeposilsaresecuredfromriskby$80,0ofederaldeposilinsuranceand $29,634ofpledgedsecuritiesheldbylhecustodialbankinthenameofthefiscalagentbank (GASBCalegory3). Eventhoughthepledgedsecuriliesareconsidereduncolatcralized(CalegoD'3)underthe provisionsofgasbstatementno.3,louisianarevisedstatute39:129imposesastatutory requiremeulonthecustodialbankloadvertiseandselthepledgedsecuritieswithin10daysof beingnotifiedbylhetwenty-sixthjudicialdislrictcourtexpensefundlbatlhefiscalagenthas failedlopaydepositedfundsupondemand. 15

19 TWENTY-SIXTIJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes NotestoFinancialStatements StateofLouisiana December31,20 F.Fixedasetsandlongrtermliabilities Theacountingandreportingtreatmentapliedtothefixedasetsandlong-termliabilities asociatedwithafiredaredeterminedbyitsmeasurenientfocus. Algovernmentalfundtypeoperationsareacountedforonaspendingor"financialflow" measurementfocusandonlycurentasetsandcurentliabilitiesaregeneralyincludedontleir balanceshets. Fixedasetsusedingovernmentalfiredtypeoperations(generalfixedasets)areacountedfor intilegeneralfixedasetsacountgroup,andarerecordedasexpendituresinthe governmentalfundtypeswhenpurchased.generalfixedasetsprovidedbytheparishpolice juriesarenotrecordedwithintbegeneralfixedasetsacountgroup.fixedasetsarevalued athistoricalcostorestimatedhistoricalcostor,ifdonated,atfairmarketvalueontiledale donaled.nodepreciationhasbenprovidedongeneralfixedasets. l,ong-iermliabilitiesexpectedtobefinancedfromgovernmentalfundsareacountedforintile GeneralLong-TermDebtAcountGroup.Nolong-termliabilitiesexistedatDecember31, G.TotalcolunlnsOUcombinedstatements 20. Totalcohmsoncombinedstatementsarecaptioned"MemorandumOnly"toindicatethathey arepresentedonlytofacilitatefinancialanalysis.datainthesecolumnsdonotpresentfinacia position,resultsofoperations,orchangesinfinancialpositioninconformitywithgeneraly aceptedacountingprinciples.neitherisuchdatacomparabletoaconsolidation.]nlerfimd It.Vacationandsickleave eliminationshavenotbenmadeintheagregationofthisdata. AlofthemployesofthexpensefundareconsideredemployesofeithertheBosieror WebsterParishPoliceJuries.AtDecember31,20,thexpensefiredhadnofil-time employes.acordingly,therearenoacmnulatedandvestedbenefitsrelatingtoamaland sickleavethatrequiresdisclosureoracrualtoconformwithgeneralyaceptedacounting principles. 16

20 TWENTY-SIXT1]JUDICIALDISTR1CTCOURTEXPENSEFUND BosierandWebsterParishes NotestoFinancialSlalemenls StateofLouisiana December31,20 2,Duefromotherfovernmentalunits Amounlsduefromothergovernmenlalunitsareasfolows BosierParishClerkofCourt BosierParishSherif'sDepartment WebsterParishClerkofCourt $ WebslerParishSherif'sDepartment 3, , WebsterParishBondFe 1,670 4, Tolals ~135_1_ 1,84 Theamountduefromtilestaleof$23,696representsthe5%administrationfedueIotileChild _8,263 3.Chancesh7eneralfixedasets SuportEnforcementFundfi'omtheStateofLouisianalDecember31,20. Asumaryofchangesingeneralfixedasetsfolio Balance 4.l~ensionPlan Janumy120Aditions Sj84,024 _3.,0_1 ws: Deletions1December31~20 -$187,025 Balance Aloflhexpensefund'semployesareconsideredemployesoftheBosierandWebsterParish PoliceJuriesand,acordingly,arenroledbytherespectivePoliceJuriesasmembersofPlanAof theparochialemployesretirementsyslemoflouisiana("system"),amultiple-employer(costsharing),publicemployeretirementsystem(pers),controledandadministeredbyaseparate boardoftrustes.therespectivepolicejuriesandthexpensefundonotguaranteanyofthe belefilsgrantedbylhesystem. ],eases ThexpensefundoesnothaveanycapitaloroperatingleasesatDecember31,20 L(6gq_ti_oAt ThereisnolitigationpendingagainsthexpensefundatDecember31,20

21 TWENTY-SIXTltJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes NotestoFinancialSlatemenls SlateofLouisiana December31,20 7.AlT_ang~.~Le_?Lt_&withparishgovernmen~ "lqmdistrictjudges'oficespaceincludingutilitiesanderlainoficequipmentandfurnitureare 8.ChildS~orjEn(orcementFund furnishedbythebosierandwebsterparishpolicejuriesfreofcharge, AsestablishedbyLouisianaRevisedStatute46:236.5,whichalowsanycourtloestablishorenforce suporlobligationstoimplementanexpeditedprocesforlhestablishmentorenforcemenlof supol~,andwhichprovides,lathejudgesoftheapropriatecourtshaloverselheoperalionsof thefundandshalapointahearingoficertohearsuportandsuportrelatedmaters.athecudof thereportingperiodalresidualfimdsfi'omthechildsuportenforcementfundaretobetransfered tothegeneraloperatingacountoftheexpensefund.thesefundsof$195,083weretransferedto theexpensefundandareshownas"otherfinancingsources-operatingtransfersin"ilthe acompanyingfinancialstalements. 9.l)eficgjk~'u_~dJialance TherewerenodeficitfundbalancesfortileyearendedDecember31,20 8

22 TWENTY-SIXTHJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes SCItEDULEOFINDINGSANDQUESTIONEDCOSTS SlateofLouisiana December3l,20 Therewerenofindingsorquestionedcostsforthe),earendedDecember31,20 19

23 TWENTY-SIXTIJUDICIALDISTRICTCOURTEXPENSEFUND BosierandWebsterParishes SUMARYOFPRIORYEARAUDITE1NDINGS SlateofLouisiana December31,20 TheS',aleofLouisiana,inLSARevisedStalute39:125,requiresdepositstobesecuredbyfederal deposilinsuranceorlhepledgeofsecuritiesownedbythefiscalbank.forlhe3,earendeddecember 31,19,theTwenly-SixlhJudicialDistrictCourtExpenseFundhad$2,314indepositsthatarenot secmedbyeitherfederaldepositinsuranceorthepledge&securities(nole1).itwasmanagemenl's asertionlhatsecurilieswerepledgedfortheamountoflheirdeposilsoverfdicinsurancein acordancewiththelouisianarevisedstatles.however,duringthecourseoflastyear'saudit,we didnotreceivevidenceofthepledgedsecuritiesfromthefiscalagentbanksonlhexcesdeposits. FOLOW-UP-AlExpenseFundepositswereadequatelysecuredbypledgedsecuritiesfromlhe fiscalagentsbanksforthe)'earendeddecember31,20. 20