DISTRICTATORNEYofthe FIRSTJUDICIALDISTRICT

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1 AComponentUnitoftheCadoParishComision DISTRICTATORNEYofthe FIRSTJUDICIALDISTRICT StateofLouisiana December31,202

2 ROBERTS,CHERY&COMPANY CertifiedPublicAcountanCs~Consultants August25,203 Mr.GroverAustin LouisianaLegislativeAuditor P.O.Box94397 BatonRouge,LA70804 DearMr.Austin WehavereisuedourauditreportfortheDistrictAtorneyoftheFirstJudicialDistrictoftheState oflouisianafortheyearendeddecember31,202.there-isuanceisduetothediscoveryofa bondforfeiturethatwasrecognizedasrevenue,butduetoaprotestflingbytheplaintif,itshould havebentreatedasaliability.thishasresultedinthereportingofafinding(202-01)andthe inclusionofacorectiveactionplanbythedistrictatorney. WehaveresubmitedelectronicalythereisuedreportfortheDistrictAtorneyoftheFirstJudicia DistrictoftheStateofLouisianafortheyearendedDecember31,202. Shouldyouhaveanyquestions,pleasedonothesitatetocalme Sincerely, ROBERTS,CHERYANDCOMPANY ACorporationof CertifiedPublicAcountants J.ThomasSims ACorporatiolofCertifiedPublicAcontants*P.O.ROX4278~SHREVEPORT,LA o(318)2-2~FAX(318)

3 DISTRICTATORNEYoftheFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision StateofLouisiana December31,202 TableofContents Page(s) 1-4Management'sDiscusionandAnalysis RequiredSuplementalInformation BasicFinancialStatements StatementofNetAsets StatementofActivities BalanceShet-GovernmentalFunds 10 ReconciliationoftheGovernmentFundsBalanceShetotheStatementofNetAsets 1 StatementofRevenues,Expenditures,ChangesinFundBalances-GovernmentalFunds ReconciliationoftheGovernmentalFundsStatementofRevenues,Expenditures,and 12 ChangesinFundBalancestotheStatementofActivities 13-2NotestoFinancialStatements StatementofFiduciaryNetAsets 24 RequiredSuplementaryInformation-Part]1 25 GeneralFundBudgetaryComparisonSchedule SuplementalInformation SpecialRevenueFundBudgetaryComparisonSchedule ScheduleofExpendituresofFederalAwards 29-30Management'sCorectiveActionPlan ScheduleofFindingandQuestionedCosts 31 IndependentAuditor'sReports 32 ReportonComplianceandonInternalControlOverFinancialReportingBasedonan AuditofFinancialStatementsPerformedinAcordancewithGovernmentAuditing 3-34ReportonCompliancewithRequirementsAplicabletoEachMajorProgramandInternal Standards ControlOverComplianceinAcordancewithOMBCircular.A-13

4 DISTRICTATORNEYoftheFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision Management'sDiscusionandAnalysis StateofLouisiana ThisectionoftheDistrictAtorney'sanualfinancialreportpresentsourdiscusionsandanalysisoftheDistrict December Atorney'sfinancialperformanceduringthefiscalyearthatendedonDecember31,202.Pleasereaditin conjunctionwiththedistrictatorney'sfinancialstatements,whichfolowthisection. FinancialHighlights ThefolowingtablexhibitsomeofthemoreimportanthighlightsofthefinanciaIresultsfromtheyearended December31.202: ~TheDistrictAtorney'stotalnetasetsfromgovernmentalactivitiesdecreased($365,10)fromthe ~DuringtheyearendedDecember31,202,theDistrictAtorney'sexpenseswere$408,374greaterthan beginingofthefiscalyearasaresultofoperationsduringtheyear, ~ThecostofoperatingtheprogramsoftheDistrictAtorneywas$4,581,536,whichrepresentsan the$4,173,162recognizedasrevenuefromchargesforservicesandoperatingrants, -Thegeneralfundreportedunrestrictednetasetsof$261,176. increaseinthecostsofoperationsovertheprioryearof$415,675ora9.98percentincrease, OverviewoftheFinancialStatements Thisanualreportconsistsofthreparts-management'sdiscusionandanalysis(thisection),thebasic financialstatements,andrequiredsuplementaryinformation.thebasicfinancialstatementsincludetwokinds ofstatementsthatpresentdiferentviewsofthedistrictatorney: ~Thefirstwostatementsaregovernment-widefinancialstatementsthatprovidebothlong-termand ~TheremainingstatementsarefundfinancialstatementsthatfocusonindividualpartsoftheDistrict short-terminformationabouthedistrictatorney'soveralfinancialstatus. Atorney'sgovernmentaloperations,reportingtheDistrictAtorney'soperationsinmoredetailthanthe government-widestatements. othegovernmentalfundstatementstelhowgeneralgovernmentservices,likepublicsafety, ofiduciaryfundstatementsprovideinformationabouthefinancialrelationshipsinwhichthe werefinancedintheshortermaswelaswhatremainsforfuturespending. DistrictAtorneyactsolelyasagentforthebenefitofethers,towhomtheresourcesinquestion Thefinancialstatementsalsoincludenotesthatexplainsomeoftheinformationinthefinancialstatementsand belong. providemoredetailedata.thestatementsarefolowedbyasectionofrequiredsuplementaryinformationthat furtherexplainsandsuportstheinformationinthefinancialstatements.exhibit1showshowtherequiredparts ofthisanualreportarearangedandrelatetoneanother. Exhibit1sumarizesthemajorfeaturesoftheDistrictAtorney'sfinancialstatements,includingtheportionofthe DistrictAtorney'sgovernmentheycoverandthetypesofinformationtheycontain.Theremainderofthis overviewsectionofmanagement'sdiscusionandanalysisexplainsthestructureofcontentsofeachofthe statements.

5 MaiorFeaturesofDistrictAtorney'sGovernmentandFundFinancialStatements Exhibit1 Government-wide FundStatements Scope ithentiredistrict Statements TheactivitiesoftheInstancesinwhichthe GovernmentalFundsFiduciaryFunds AtorneygovernmentalDistrictAtorneythatDistrictAtorneyisthe funds). unit(excludingfiduciaryarenotproprietaryortrusteoragentfor fiduciary,suchas publicsafetyandtheivresources,suchas Dprogram. someonelse's seizedrugasets Requiredfinancial ~Statementofnet~BalanceShet.~~Statementsof awaitingforfeiture. statements ostatementof asets. activities. ~Statementofifiduciarynet revenue, expenditures andchangesinichangesin iasets. fundbalances. -Statementsof ~asets. fiduciarynet AcountingbasisandAcrualacountingandModifiedacrual measurementsfocuseconomicresources focus. acountingandcurentandeconomic financialresourcesresourcefocus. Acrualacounting Typeofaset/liabilityAlasetsandliabilities,OnlyasetsexpectedAlasetsand focus. bothfinancialandcapital,tobeusedupandliabilities,bothshortandshort-termandlong-liabilitiesthatcomeduetermandlong-term; term. duringtheyearorsonthedistrictatorney's thereafter;nocapitalfundsdonotcurently asetsareincluded.containcapitalasets, Typeofinflow/outflowiAlrevenuesand RevenuesforwhichAlrevenuesand althoughtheycan. information "expensesduringthe year,regardlesofwhenorsonafterthendofyear,regardlesof cashispaidoreceived.theyear;expenditureswhencashisreceived cashisreceiveduringexpensesduringthe whengodsor serviceshaveben receivedandpayments orpaid. aredueduringtheyear orsonthereafter. Government-wideStatements Thegovernment-widestatementsreportinformationaboutheDistrictAtorneyasawholeusingacounting methodsimilartothoseusedbyprivate-sectorcompanies.thestatementofnetasetsincludesalofthe government'sasetsandliabilities.alofthecurentyear'srevenuesandexpenseareacountedforinthe Thetwogovernment-widestatementsreportheDistrictAtorney'snetasets,~,u^-"~^'" statementofactivitiesregardlesofwhencashisreceivedorpaid. asets(thediferencebetwenthedistrictatorney'stotalasetsandtotaliabilities)isonewaytomeasurethe DistrictAtorney'sfinancialhealth,orposition.,uv'"^"L,~y,=v~ ~"~,~,e~u. ~""~,~=~'^~

6 Forinstance:.Overtime,increasesordecreasesintheDistrictAtorney'snetasetsareanindicatorofwhetherits,ToasestheoveralhealthoftheDistrictAtorney,younedtoconsideraditionalfinancialfactorsuch financialhealthisimprovingordeteriorating. Thegovernment-widefinancialstatementsoftheDistrictAtorneyconsistof: aschangesinthefinancesofthestateoflouisianandthecadoparishcomision. ~Governmentalactivities-altoftheDistrictAtorney'sbasicservicesareincbdedhere,suchaspublic FundFinancialStatements safety,theivdprogramandgeneraladministration. ThefundfinancialstatementsprovidemoredetailedinformationaboutheDistrictAtorney'smostsignificant fundsnothedistrictatorneyasawhole.fundsareacountingdevicesthathedistrictatorneyusestokep trackofspecificsourcesofundingandspendingforparticularpurposes. TheDistrictAtorneyhastwokindsofunds ~SomefundsarerequiredbyStatelaworbybondcovenants,Governmentalfunds-MostoftheDistrictAtorney'sbasicservicesareincludedingovernmentalfunds whichfocuson(1)howcashandotherfinancialasetsthatcanbereadilyconvertedtocashflowinand outand(2)thebalancesleftatyearendthatareavailableforspending.consequently,thegovernmental fundstatementsprovideadetailedshort-termviewthathelpsyoudeterminewhethertherearemoreor fewerfinancialresourcesthatcanbespentinthenearfuturetofinancethedistrictatorney'sprograms. Becausethisinformationdoesnotencompastheaditionalong-termfocusofthegovernment-wide statements,weprovideaditionalinformationathebotomofthegovernmentalfundstatements,oron thesubsequentpagethatexplainstherelationshipsbetwenthem. Fiduciaryfunds-WexcludetheactivityinthesefundsfromtheDistrictAtorney'sgovernment-wide FinancialAnalysisoftheDistrictAtorneyasaWhole financialstatementsbecausethedistrictatorneycanotusetheseasetstofinanceitsoperations. NetAsetsTheDistrictAtorney'scombinednetasetsdecreaseduring202by$365 fromthe$2,434,728(asrestated)atdecember31,201,ashowninthefolowingtable. Curentandotherasets Capitalasets ,or14.9percent, Curentliabilities N0ncurentliabilities Totalasets $2,419,023$2,710,084 2,914, ,351 Netasets Totaliabilities 84,960 investedincapitalasets 3,084,435 Change 649,707O 649,707 Unrestricted Totalnetasets $2,069,618$2,434,728($365,10 1,574, ,560 2,060,37 374,351 ChangesinetasetsThefolowingcondensedgovernment-widegovernmentalactivitystatementilustrates themajorchangesinoperationsfarthedistrictatorneyascomparedto201: Revenue Increase Percent Expenses Exces(deficiency)ofrevenueover(under) $4,216,426$4,28,309($ 202 (decrease)change 1,83)(0.28%) expenditures $365,10)$62,48($427,58 4,581,636 4,165, , %

7 GovernmentalActivities TheDistrictAtorney'stotalgovernmentalrevenuedecreasedfrom201by$1,83or.28percent,while expensesincreasedby$536,84,or12.8percent,ascomparedto201. Revenue Chargesforservices Grantsandcontributions OtherTotalrevenues Expenses PersoneJservices Othercoststodelivergovernmentalprograms Capitaloutlay Totalexpenses Exces(deficiency)ofrevenueover(under) expenditures $710,475 3,462,687 43,264 4,216,426 3,492, , ,712 4,702, restated) $70,765 3,346,378 1,160 4,28,309. 3,23, ,80 19,35. 4,165,861 Increase decrease ($60,290 16,909 (67,9O2 ( 1, , , ,37 536,84 ($.486,319)$62,48($548,767 Therearenosignificantchangestothemake-upofrevenue investmentincomeonidlefunds,whichacountedfor$57 above. betwen202and201,exceptforthedeclinein 0ofthedecreaseinotherevenue,ashown FinancialAnalysisoftheDistrictAtorney'sFunds Athendof202,theDistrictAtorney'sgovernmentalfundsreportedacombinedfundbalanceornetasetsof $1,574,058whichwas$486,319lesthan201,asrestatedfortheadoptionofGASB34.Thedecreaseis primarilyatdbutabjetohigheroperatingcostsir~202ascomparedto201andvirtualynochangeinrevenue betwenthetwoyears. CapitalAsets Athendof202,theDistrictAtorneyhadinvested$t,13,81incapitalasets,asfolows Furniture,fixturesandequipment Vehicles TotaIcapitalasetsatcost Lesacumulatedepreciation Capitalasets,net 20287,91 235,890,13, , , Capitalized in202184, EconomicFactorsandNextYear'sBudget TheDistrictAtorneyisdependentontheStateofLouisianandtheCadoParishComisionforaproximately 89percentofitsoperatingrevenues.Thesentitiesreceiveasubstantialpartoftheirevenuesfromtaxes.The economyisnotexpectedtogenerateanysignificantgrowthoreversals.thereforethedistrictatorney'sfuture revenuesarexpectedtobeconsistentwiththecurentyear.thebudgetfor203isaproximatelythesameas the202operatingbudget. ContactingtheDistrictAtorney'sFinancialManagement Thi~fir-.,anc[alreportisdesignedtoprovidethecitizens,taxpayersandcreditorswithageneralover~iewofthe DistrictAtorney'sfinancesandtodemonstratetheDistrictAtorney'sacountabilityforthemoneyitreceives,if youhavequestionsabouthisreportornedaditionalfinancialinformation,contactmr.garygaskins, Administrator,501TexasStret,Shreveport,LA7101.

8 FinancialStatements

9 DiSTRiCTATORNEYOFTHEFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision StateofLouisiana StatementofNetAsets December,31202 Cashandcashequivalents Asets Receivables $2,265,703 Finesandforfeitures DuefromStateofLouisiana Othergrants Otherfunds TitleIV-Dreimbursement 103,218 17, Capitalasets,netofacumulatedepreciation OtherTotalreceivables TotalAsets Liabilities LiabilitiesandNetAsets Payables Otherfunds 235,765 Acruedpayrol Acruedcompensatedabsences TotalLiabilities 20, , NetAsets Investedincapitalasets Unrestricted ,560 Totalnetasets $2,069,618 Theacompanyingnotesareanintegralpartofthefinancialstatements 6

10 DISTRICTATORNEYOFTHEFIRSTJUDICIALDISTRICT AComponentUnitofthe StateofCadoParishComision Louisiana fortheyearendeddecember31,202 StatementofActivities ProgramRevenues Functions/programs: Chargesfor Governmentalactivities: services Operating Net(expense) grantsand revenueand contributions changesinet asets Publicsafetyandjudicialprosecution$ Totalgovernmentalactivities 4,581,536$710,475$3,462, $710,475$3,462,687 $(408,374) GeneralRevenues: (408,374) interestandinvestmentearnings Miscelaneous Totalgeneralrevenues 42, Changesinetasets Netasets,January1,202 (365,10) Netasets.December ,434, Theacompanyingnotesareantegralpartofthefinancialstatements 7

11 DISTRICTATORNEYOFTHEFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision StateofLouisiana Asets Cashandcashequivalents Receivables Fines,fes,forfeituresandcosts DuefromStateofLouisiana TitleIV-Dreimbursement Othergrants Otherfunds Other TotalAsets LiabilitiesandFundBalances Liabilities Acountspayable Otherfunds Acruedpayrol Acruedcompensatedabsences TotalLiabilities FundBalances Unreserved-Undesignated TotalFundBalances TotalLiabilities andfundbalances GovernmentalFunds BalanceShet December,31202 SpecialRevenueFunds GeneralFundTitleIV-DHotCheck Totals 984,893$615,40$65,370$2,265, , ,218 7, ,034,95$718,658$65,370$2,419, ,504$ 27, ,020$235, ,034,96$718,658$65,370 Theacompanyingnotesareanintegralpartofthefinancialstatements 8 4,161 20, ,

12 DISTRICTATORNEYOFTHEFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision ReconciliationoftheGovernmentalFundsBalanceShetotheStatementofNetAsets StateofLouisiana December31,202 Totalfundbalances-GovernmentalFunds CapitalAsets: CostofcapitalasetsatDecember31,202 Lesacumulatedepreciation 1,13,81 (618,321) TotalnetasetsatDecember31,202-Governmentalactivities Theacompanyingnotesarean ntegralpartofthefinancialstatements 9

13 DISTRICTATORNEYOFTHEFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision StateofLouisiana StatementofRevenues,ExpendituresandChangesinFundBalances fortheyearendeddecember31,202 Revenue Fines,fes&bondsforfeiture GeneralFund Courtcostfes Interestincome 262,374$ TitlelV-D SpecialRevenueFunds HotCheck Total Intergovernmentalrevenue 124,691 Federalfinancialasistance Drugasetforfeiture Parishfinancialasistance Colectionfes StateofLouisiana 2,570,0 136,707 50, ,383 $ $ 252, , Other 5,583 2,570,0 842,687 Expenditures Totalrevenue , ,0 5, , GeneralGovernment Curentoperating Personelservices Contractualcharges Capitaloutlay Materialsandsuplies 3,012,214 Totalexpenditures Othercharges 394, ,140 13,534 7,43 480,478 72,084 15,693 3,802, , ,678 3,492, , , , Exces(deficiency)ofrevenueover Otherfinancingsources(uses) expenditures (524,272) 141,748 (103,795) (486,319) Exces(deficiency)ofrevenuesandother operatingtransfersin(out) 192,258 (8,131) (104,127) sources(uses)overexpendituresand BeginingFundBalance otheruses (32,014) 53,617 (207,92) (486,319) EndingFundBalance ,176$648,532$ ,350$1,574, Theacompanyingnotesareanintegralpartofthefinancialstatements 10

14 DISTRICTATORNEYOFTHEFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision StateofLouisiana ReconciliationoftheGovernmentalFundsStatementofRevenues,Expendituresand ChangesinFundBalancestotheStatementofActivities fortheyearendeddecember31,202 Exces(deficiency)ofrevenuesandothersources(uses) overexpendituresandotheruses CapitalAsets: Capitaloutlaycapitalized Lesdepreciationexpenserecordedfortheyearended December (486,319) Changeinetasets-governmentalactivities Theacompanyingnotesareanintegralpartofthefinancialstatements, 1

15 DISTRICTATORNEYOFTHEFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision StateofLouisiana StatementofFiduciaryNetAsets December31,202 AsetsCashandcashequivalents AgencyFunds Seizedproperty 189,87 Duefromotherfunds 69,450 TotalAsets ,161 Liabilities Duetothergovernmentalfunds Amountsdueonsetlementofiduciaryasets 848 TotalAsets 262, Theacompanyingnotesareanintegralpartofthefinancialstatements 12

16 DISTRICTATORNEYoftheFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision NotestotheFinancialStatements StateofLouisiana introduction asofandfortheyearendeddecember TheLouisianaConstitutionof1974,ArticleV,Section14createdthejudicialdistrictsoftheState,amongthemthe FirstJudicialDistrict.ArticleV,Section26createdtheOficeoftheDistrictAtorneyforeachoftheJudicial Districts,andsetsforththedutiesoftheofice.LouisianaR.S.16:1establishesaDistrictAtorneyforeachofthe JudicialDistrictAtorney'sofices.TheFirstJudicialDistrictAtorneyexistsandoperatesinacordancewiththe authoritiescited. AsprovidedbyArticleV,Section26oftheLouisianaConstitutionof1974,theDistrictAtorneyhaschargeofevery criminalprosecutionbythestateinhisdistrict,istherepresentativeofthestatebeforethegrandjuryinhisdistrict, andisthelegaladvisortothegrandjury.heperformsotherdutiesasprovidedbylaw.thedistrictatorneyis electedbythequalifiedelectorsofthejudicialdistrictforatermofsixyears.cadoparishcomprisesthefirst JudicialDistrict,andtheFirstJudicialDistrictAtorney'soficeislocatedinShreveport. AtDecember31,202,theFirstJudicialDistrictAtorney'soficemploysatotalofeighty-thre(83)persons. Thirty-one(31)ofthesemployesareatorneys,includingthedistrictatorneyhimself.Thirten(13)ofthese employesareinvestigators,andtheotherthirty-nine(39)areadministrativeandclericalpersonel. Note1Sumaryofsignificantacountingpolicies ThisfinancialreporthasbenpreparedinconformitywithGASBStatementNo.34,BasicFinancialStatementsand Management'sDiscusionandAnalysisforStateandLocalGovernments,isuedinJune19.ComponentUnits arerequiredtoinitialyadoptgasbstatementno.34forthesamereportingperiodastheprimarygovernment. TheDistrictAtorney'sprimarygovernment,theCadoParishComisionisadoptingtheprovisionsofGASB34. InAprilof1984,theFinancialAcountingFoundationestablishedtheGovernmentalAcountingStandardsBoard (GASB)topromulgategeneralyaceptedacountingprinciplesandreportingstandardswithrespectoactivities andtransactionsofstateandlocalgovernmenlalentities.innovemberoflg84,thegasbisuedacodificationof governmentalacountingandfinancialreportingstandards.thiscodificationisrecognizedasgeneralyacepted acountingprinciplesforstateandlocalgovernments. A.BasisofPresentation TheacompanyingbasicfinancialstatementsoftheDistrictAtorneyoftheFirstJudicialDistricthaveben preparedinconformitywithu.s.generalyaceptedacountingprinciples(gap)asapliedtogovernmentalunits. ThescheduleofexpendituresofederaIawardsincludesthefederalgrantactivityoftheDistrictAtorneyandis presentedontheacrualbasis.theinformationinthischeduleispresentedinacordancewiththerequirements ofqmbcirculara-13,auditsofstate,localgovernments,andnon-profitorganizations.therefore,some amountspresentedinthischedulemaydiferfromamountspresentedin,orusedinthepreparationof,thebasic financialstatements. B.ReportinqEntity Asthegoverningauthorityoftheparish,foreportingpurposes,theCadoParishComisionisthefinancial reportingentityforcadoparish.thefinancialreportingentityconsistsof(a)theprimarygovernment,thecado ParishComision,(b)organizationsforwhichtheprimarygovernmentisfinancialyacountable,and(c)other organizationsforwhichnatureandsignificanceoftheirelationshipwiththeprimarygovernmentaresuchthat exclusionwouldcausethereportingentity'sfinancialstatementstobemisleadingorincomplete. GovernmentalAcountingStandardsBoardStatementNo.14establishedcriteriafordeterminingwhich ComponentUnitshouldbeconsideredpartoftheCadoParishComisionforfinancialreportingpurposes.The 13

17 basicriterionforincludingapotentialcomponentunitwithinthereportingentityisfinancialacountability.the GASBhasetforthcriteriatobeconsideredindeterminingfinancialacountability.Thiscriteriaincludes: 1.Apointingavotingmajorityofanorganization'sgoverningbody,and a.theabilityofthecadoparishcomisiontoimposeitswilonthatorganizationand/or b.thepotentialfortheorganizationtoprovidespecificfinancialbenefitstorimposespecificfinancial 2.OrganizationsforwhichtheCadoParishComisiondoesnotapointavotingmajoritybutare burdensonthecadoparishcomision. 3.Organizationsforwhichthereportingentityfinancialstatementswouldbemisleadingifdataofthe fiscalydependentonthecadoparishcomision. BecausetheCadoParishComisionhas(a)afiscalresponsibilitytotheDistrictAtorney,and(b)thepotential organizationisnotincludedbecauseofthenatureorsignificanceoftherelationship. forthedistrictatorneytoprovidespecificfinancialbenefitstorimposespecificfinancialburdensonthecado ParishComision,theDistrictAtorneywasdeterminedtobeaComponentUnitoftheCadoParish Comision,thefinancialreportingentity.Theacompanyingbasicfinancialstatementspresentinformationonly onthefundsmaintainedbythedistrictatorneyandonotpresentinformationonthecadoparishcomision, thegeneralgovernmentservicesprovidedbythatgovernmentalunit,ortheothergovernmentalunitsthatcomprise thefinancialreportingentity. C.FundAcountina TheDistrictAtorneyorganizesitsacountsonthebasesofunds,eachofwhichisconsideredtobeaseparate acountingentity.theoperationsofeachfundareacountedforwithaseparatesetofself-balancingacounts thatcompriseitsasets,liabilities,fundequity,revenuesandexpenditures.thedistrictatorneyusesfundsto reportonitsfinancialpositionandtheresultsofitsoperations.fundacountingisdesignedtodemonstratelegal complianceandtoaidfinancialmanagementbysegregatingtransactionsrelatingtocertaingovernmentfunctions oractivities. FundsoftheDistrictAtorneyareclasifiedasgovernmentalfunds.GovernmentalfundsacountfortheDistrict Atorney'sgeneralactivities,includingthecolectionandisbursementofspecificorlegalyrestrictedmonies,and theacquisitionofgeneralfixedasets.governmentalfundsofthedistrictatorneyinclude: GovernmentalFundType TheGeneralFundwasestablishedincompliancewithLouisianaRevisedStatute15:571.1,whichprovides thatwejvepercent(12%)ofthefinescolectedandbondsforfeitedbetransmitedtothedistrictatorneyto defraythenecesaryexpensesofthatofice.louisianarevisedstatute16:16,whichbecamefective August30,1986,providesthatacourtcostof$10.0becolectedtodefrayexpensesoftheDistrictAtorney, inaditiontoalotherfines,costsorforfeitureslawfulyimposed.louisianarevisedstatute16:16.1,which becamefectivein197,providesthatanaditionalcourtcostof$10.0becolectedtodefrayexpensesof thedistrictatorney,inaditiontoalotherfines,costsorforfeitureslawfulyimposed. AsofSeptember1,194,theLouisianaRevisedStatute15:571.1providedthataljudgmentsofbond forfeiturewilbepaidtothedistrictatorney.thedistrictatorneywildistributethesefunds,thirtypercent (30%)ofwhichtheDistrictAtorneywilreceive,tobeusedinthegeneraloperatingacount. AsofJune2,193,theLouisianaRevisedStatute2:1065.1providedthathereshalbeapremiumonal comercialsuretyunderwriterswhowritecriminalbailbondsinthestateoflouisiana.thedistrictatorney,=~.=,v~o,v*,~,ly-,w~,~,~=,~=~,oj~,~,~,~,ocolectedtobeused=nthegeneraloperatingacount. 14

18 TheDistrictAtorneyalsoreceivesfundingtoreimbursexpendituresofvariousprograms.Theseprograms includethevictimasistanceandcombinationprosecution.fundingfortheseprogramsismadeona reimbursementbasisforexpendituresincuredintheperformanceoftheseprograms. AlsoincludedareUnitedStatesDepartmentofAgriculturereimbursementsofnolesthanseventy-five percentofthecostofstate'sfodstampfraudprosecution.thisprogramisfundedthroughthelouisiana DepartmentofSocialServices,OficeofEligibilityDeterminationsunderSection16(a)and16(c)oftheFod StampActof197. PursuantoLouisianaR.S.23:1714,asamendedbyAct42ofthe1989regularsesion,theLouisiana DepartmentofEmploymentandTrainingshalasesapenaltyonamountsofoverpaidunemployment insuranceacountswherelegalcolectionefortsarepursued.efectivejanuary1,190,thisagencyshal asesapenaltyonthetataroverpaymentdebthatisnotrepaidtotheagencyathetimelegalactionto recovertheoverpaymentcomences.thelouisianadepartmentofemploymentandtrainingshalpaythe prosecutingauthoritytenpercent(10%)ofthemoneytheyrecover.shouldtheprosecutorcolecthentire amount,anaditionalfivepercent(5%)wilberemited.paymentsreceivedfromthisprogramareincluded SpecialRevenueFunds inthisfund. TitleIV-DFund TheSpecialRevenueFund-TitleIV-DFundconsistsofreimbursementgrantsfromtheLouisiana DepartmentofSocialServices,authorizedbyAct17of1975,toestablishfamilyandchildsuportprograms compatiblewithtitleiv-dofthesocialsecurityact.thepurposeofthefundistoenforcethesuport obligationowedbyabsentparentstotheirfamiliesandchildren,tolocateabsentparents,toestablish paternity,andtobtainfamilyandchildsuport. TheSpecialRevenueFund-HotCheckFundconsistsofescolectedinacordancewithLouisiana RevisedStatute16:15,whichprovidesforaspecificfewhenevertheDistrictAtorney'soficecolectsand procesesaworthlescheck.expendituresfromthisfundareathesolediscretionofthedistrictatorney andmaybeusedtodefraythesalariesandthexpensesoftheoficeofthedistrictatorney,butmaynotbe FiduciaryFundType usedtosuplementhesalaryofthedistrictatorney,himself. DruaAsetForfeiture-AaencvFund LodsianaRevisedStatuteTitle40Chapter26"SeizureandControledDangerousSubstancesProperty ForfeitureActof1989"wasimplementedJanuary1,190.TheDrugAsetForfeitureFundwasestablished forthealocationandispositionofpropertyobtainedundertheprovisionsoftheabovechapter.thedistrict Atorneymay(1)retainpropertyforoficialuseortransferthecustodytoanylocal,stateorfederalagency; (2)destroyoruseforinvestigativepurposes,anyilegalorcontroledsubstancesorothercontraband,upon thewritenaprovalofthedistrictatorneyafternotlesthantwentydaysafterseizure;and(3)authorizea publicsalewithoutapraisalofthatwhichisnatrequiredbylawtobedestroyedandwhichisnotharmfulto thepublic. Propertyisdistributedbycourtorderfirstosatisfyanysecurityinterestorlien;secondtoreimburse expensesofseizure;andthebalanceshalbealocatedasfolows: 60%tolawenforcementagency(s)makingtheseizure 20%tothecriminalcourtfund, Theseprocedsaretobeusedtofurtherandenhancedruglawenforcement.TheDistrictAGorneyis 20%toDistrictAtorney'sgeneralfund requiredtomakeananualreportothegovernor,thepresidentofthesenate,andthespeakerofthe HouseofRepresentatives.Thisfundisubjectopublicaudit. 15

19 Agencyfundshavenoequity,asetsarequaltoliabilities,andonotincluderevenuesandexpenditures forgeneraloperations. CourtEscrowandVictimRestitution-AaencvFunds TheDistrictAtorneyholdsotherfundsinescrowfortheCourt.Thesefundsarisefromforfeituresandfines underapeal,restitutionpaymentstovictims,andothersimilarsituations.noneofthesefundshavedrug relatedorigins,andthusarenotapartofthedrugasetforfeiturefund.thedistrictatorneymaintainsthese D.BasisofAcountina/MeasurementFocus fundsinescrowuntilthecourtsprovideordersfortheirdispositionorotherwisedirectedforvictimrestitution. Thegovernment-widefinancialstatementswerepreparedusingtheconomicresourcesmeasurementfocusand theacrualbasisofacounting.revenues,expenses,gains,loses,asets,andliabilitiesresultingfromexchange orexchange-liketransactionsarerecognizedwhenthexchangeocurs(regardlesofwhencashisreceivedor disbursed).revenues,expenses,gains,losesasetsandliabilitiesresultingfromnon-exchangetransactionsare recognizedinacordancewiththerequirementsofgasbno.3,acountingandfinancialreportingfornonexchangetransactions. ProgramRevenues-ProgramrevenuesincludedintheStatementofActivitiesderivedirectlyfromparties outsidethedistrictatorney'staxpayersorcitizenry,asawhole.programrevenuesreducethecostsofthe functiontobefinancedfromthedistrictatorney'sgeneralrevenues. RevenuesrepresentedbyreimbursementsandincentivesundertheTitleIV-Dprogramarerecognizedand recordedwhenprogramexpendituresareincuredinacordancewithprogramguidelines.forfeitedrug asetsarerecordedwhenthecourtorderedjudgmentofforfeitureisreceived.courtcostsandfes providedforinlouisianastatutesarerecordedasreceivedincash.colectionfesforworthleschecksare recordedasreceivedincash,asarethecolectionfesfortheprosecutionofunemploymentinsuranceand fodstampfraudcases.investmentearningsarerecordedasearnedsincetheyaremeasurableand available. Grantfundsareconsideredtobearnedtothextentofexpendituresmadeundertheprovisionsofthe grantand,acordingly,whensuchfundsarereceivedtheyarerecordedasdeferedrevenuesuntilearned. FundFinancialStatements-Theacountingandfinancialreportingtreatmentapliedtoafundis determinedbyitsmeasurementfocus.algovernmentalfundsareacountedforusingacurentfinancial resourcesmeasurementfocus.withthismeasurementfocus,onlycurentasetsandcurentliabilities generalyareincludedonthebalanceshet.operatingstatementsofthesefundspresentincreases(i.e. revenueandotherfinancingsources)andecreases(i.e.expendituresandotherfinancinguses)inet curentasets. GovernmentalandAgencyFundsareacountedforonthemodifiedacrualbasisofacounting.Underthis basisofacounting,revenuesarerecognizedintheacountingperiodinwhichtheybecomesusceptibleto acrual-thatis,whentheybecomemeasurableandavailabletopaycurentliabilities.comisionson finesandbondsforfeituresarereportedintheyeartheyarecolectedbythetaxcolector.grantsandstate apropriationsarerecordedwhenthedistrictatorneyisentitledtothefunds.interestincomeon investmentsisrecordedwhenearned.substantialyalotherevenuesarerecordedwhenreceived. Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacountingwhentherelatedfund liabilityisincured.costsofacumulatedunpaidvacation,sickleaveandotheremployebenefitsamounts arereportedintheperiodueandpayableratherthantheperiodearnedbythemployes,andgeneral long-termobligationsprincipalandinterestpaymentsarerecognizedonlywhendue. Operatingtransfersbetwenfunds-Transfersbetwenfundsthatarenotexpectedtoberepaidare acountedforasotherfinancingsources(uses).thesetransactionsarerecordedastheyocur.inthose caseswhererepaymentisexpected,thetransfersareacountedforthroughthevariousduefromendueto acounts. 16

20 E.Capitalasets Alcapitalasetsarecapitalizedathistoricalcost,orestimatedhistoricalcostsforasetswhereactualcostisnot available.donatedasets,ifany,arerecordedascapitalasetsatheirestimatedfairmarketvalueathedateof donation.thedistrictatorneymaintainsathresholdlevelof$1,0oorgreaterforcapitalizingcapitalasets. Capitalasetsarerecordedinthegovernment-widefinancialstatements,butarenotrecordedinthefundfinancial statements.aicapitalasetsaredepreciatedusingthestraightlinemethodovertheirestimatedusefulives. SincesurplusasetsaresoldforanimateriaIamountwhendeclaredasnolongernededbytheDistrictAtorney, nosalvagevalueistakenintoconsiderationfordepreciationpurposes.usefulivesvaryfrom3to7years. F.BudgetaryPractices TheDistrictAtorneyutilizesthefolowingbudgetarypractices Thebudgetaryprocesbeginswiththeadministratorestimatingtherevenuesexpectedtobereceiveduring thefiscalyear.theserevenuestimatesarethenusedbythedistrictatorneyandadministratortoset budgetaryguidelinesinpreparingapropriations.proposedbudgetsarethenpreparedforpublicationand eventualadoption. Theproposedbudgetsforthecalendaryear202werepublishedinTheCadoCitizenonNovember27, 201.Theproposedbudgetswereavailableforinspectionbythepublicduringnormalbusineshourson December5,201,whenapublichearingwasheld.Atheconclusionofthepublichearing,theproposed budgetwasadopted.ondecember21,201,thedistrictatorney'scertificateofcomplianceand implementationofthebudgetwaspublishedinthecadocitizen. Oncethebudgetsareaproved,theycanonlybeamendedbytheDistrictAtorney.TheDistrictAtorney's administratorisauthorizedtomakeminorchangeswithinlineitems.albudgetapropriationslapseatyearend.thebudgetsarepreparedandpresentedontheacrualbasisofacounting,whichisconsistentwith generalyaceptedacountingprinciples(gap)intheunitedstates.thexpensesofthedistrict Thentirebudgetaryprocesisgovernedby,andconformsto,LouisianaR.S.39:1308.TheDistrictAtorneydid Atorney'soficepaidirectlybytheStateofLouisianarenotincludedinthebudgets. notreviseitsbudgetsfor202. moniesarerecordedinordertoreservethatportionoftheaplicableapropriation,isgeneralyusedin G.Encumbrances governmentalfunds. Encumbranceacounting,underwhichpurchaseorders,contracts,andothercomitmentsforthexpenditureof Basedonthesizeoftheacountsandthemethodsusedforpayments,theDistrictAtorneydoesnotemploy encumbranceacounting. Cashincludesamountsindemandeposits,interestbearingdemandeposits,andmoneymarketacounts. Cashequivalentsincludeamountsintimedepositsandthoseinvestmentswithoriginalmaturitiesof90daysor H.Cashandcasheauivalents les.understatelaw,thedistrictatorneymaydepositfundsindemandeposits,interestbearingdemand deposits,moneymarketacounts,ortimedepositswithstatebanksorganizedunderlouisianalawandnational bankshavingtheirprincipaloficesinlouisiana. Understatelaw,theDistrictAtorneymayinvestinUnitedStatesbonds,treasurynotes,orcertificates.Theseare clasifiedasinvestmentsiftheiroriginalmaturitiesexced90days;however,iftheoriginalmaturitiesare90days orles,theyareclasifiedascashequivalents. TheDistrictAtorneyhasaformalpolicyrelatingtovacation(anualeave)andsickleave.Alemployesapointed toful-timepositionsmayearnfrom12.5to20daysofanualeaveandfrom13to24.38daysofsickleaveper Compensatedabsences yeardependingonlengthofservice.membersoftheparochialretirementsystemayacrueunusedamounts 17

21 ofvacationandsickleaveforthepurposeofusingitintheiretirementcalculation.thedistrictatorneyretirement Systemdoesnotalowunusedvacationorsickleavetobeusedaservicetimeandthereforeatorneysarepaid foralimitedportionofthistimeatheirtimeofdeparture,dependentuponlengthofservice.thedistrictatorney doesnototherwisepayunusedamountsofsickleaveacumulatedathetimeofseparationbyaformeremploye. K.RisksandUncertainties ThepreparationofinancialstatementsinconformitywithU.S.generalyaceptedacountingprinciplesrequires managementomakestimatesandasumptionsthatafecthereportedamountsofasetsandliabilitiesand disclosureofcontingentasetsandliabilitiesathedateofthefinancialstatementsandthereportedamountsof revenuesandexpensesduringthereportingperiod.actualresultscouldiferfromthosestimates. Note2Changeinacountingprinciples FortheyearendedDecember31,202,theDistrictAtorneyhasimp[ementedGASBStatementNo.34,Basic FinancialStatementsandManagement'sDiscusionandAnalysisforStateandLocalGovernments.GASB StatementNo.34creatednewbasicfinancialstatementsforeportir~gontheDistrictAtorney'sfinancialactivities. Thefinancialstatementsnowincludegovernment-widefinancialstatementspreparedontheacrualbasisof acounting,andfundfinancialstatementswhichpresentinformationforindividualmajorfundsratherthanbyfund typewhichasbenthemethodofpresentationinpreviouslyisuedfinancialstatements.non-majorfundsare presentedintotalinonecolumninthefundfinancialstatements. TheimplementationofGASBStatementNo.34causedtheopeningfundbalanceatDecember31,201tobe restatedintermsofnetasetsasfolows: GovernmentalFund'sFundBaIance Ad:CapitalasetsasofDecember31,201 Cost Acumulatedepreciation NetAsetsatDecember $( $2,060,37 851, ,818) 374,351 $2,434,728 Note3Cashandcashequivalents AtDecember31,202,theDistrictAtorneyhadcashacounts(bokbalances)totaling$2,45,580 Thesedepositsinclude$821,238ofdepositswithlocaldepositories.Thesedepositsarestatedatcost,which aproximatesmarket.understatelaw,thesedeposits(ortheresultingbankbalances)mustbesecuredbyfederal depositinsuranceorthepledgeofsecuritiesownedbythefiscalagentbank.themarketvalueofthepledged securitiesplusthefederaldepositinsurancemustataltimesequaltheamountondepositwiththefiscalagent. Thesesecuritiesareheldinthenameofthepledgingfiscalagentbankinaholdingorcustodialbankthatis mutualyaceptabletobothparties.atdecember31,202,thedistrictatorneyhad$1,053,604indeposits (colectedbankbalances).thesedepositsweresecuredfromriskby$20,0ofederaldepositinsuranceat eachofthetwofinancialinstitutionsand$106,874ofpledgedsecuritiesheldbythecustodialbanksinthenameof thefiscalagentbanks(gasbcategory3)anda$70,0standbyirevocableleterofcreditisuedbyoneofthe banks,resultinginunsecuredepositorybalancesasofdecember31,202of$46,730.thesebalanceswerefuly coveredbyjanuary31,203. In19,theDistrictAtorneyinvestedintheLouisianaAsetManagementPol("LAMP"),apublicinvestmentpol forlouisianagovernmentalunits,administeredbylamp,inc.,anon-profitcorporation.investmentsinlampare statedatcost,whichaproximatesmarketvalueandmaybeliquidatedasneded.lampinvestmentsarebacked byinvestmentsinfederalybackedsecurities,u.s.treasurybils,andcorporaterepurchaseagrements.the investmentpolhascontinuedtoearnthehigheststandardandpor'samrating.balancesincludedincash andcashequivalentsthatareinvestedinlampasofdecember31,202total$1,634,342.lamppaid$37,279in interestincome,whichwasreinvestedintotheinvestmentpols. 18

22 Note4Retirementplans LouisianaDistrictAtorneysRetirementSystem PlanDescription.TheDistrictAtorneyandasistantdistrictatorneysaremembersoftheLouisianaDistrict AtorneysRetirementSystem(System),acost-sharing,multiple-employerdefinedbenefitpensionplan administeredbyaseparateboardoftrustes. Asistantdistrictatorneyswhoearn,ataminimum,theamountpaidbythestateforasistantDistrictAtorneys andareundertheageof60athetimeoforiginalemploymentandaldistrictatorneysarerequiredtoparticipate inthesystem.formemberswhojoinedthesystembeforejuly1,190,andwhoelectednotobecoveredbythe newprovisions,thefolowingaplies:anymemberwith23ormoreyearsofcreditableserviceregardlesofage mayretirewithathrepercent(3%)benefitreductionforeachyearbeiowage5,providedthatnoreductionis apliedifthememberhas30ormoreyearsofservice.anymemberwithatleasti8yearsofservicemayretireat age5withathrepercent(3%)benefitreductionforeachyearbelowage60.inadition,anymemberwithat compensationmultipliedbythenumberofyearsofhismembershipservice,notoexcedonehundredpercent least10yearsofservicemayretireatage60withathrepercent(3%)benefitreductionforeachyearetiring belowtheageof62.theretirementbenefitisequaltothrepercent(3%)ofthemember'saveragefinal (10%)ofhisaveragefinalcompensation. folowingaplies:membersareligibletoreceivenormalretirementbenefitsiftheyareage60andhave10years ofservicecredit,areage5andhave24yearsofservicecredit,orhave30yearsofservicecreditregardlesof FormemberswhojoinedtheSystemafterJuly!,190,orwhoelectedtobecoveredbythenewprovisionsthe age.thenormalretirementbenefitisequaltothreandone-halfpercent(3.5%)ofthemember'sfinal-average compensationmultipliedbyearsofmembershipservice.amemberiseligibleforearlyretirementifheisage5 andhas18yearsofservicecredit.thearlyretirementbenefitisequaltothenormalretirementbenefitreduced threpercent(3%)foreachyearthememberetiresinadvanceofnormalretirementage.benefitsmaynot excedonehundredpercent(10%)ofaveragefinalcompensation.thesystemalsoprovidesdeathandisability benefits.benefitsarestablishedbystatestatute. TheSystemisuesananualpubliclyavailablefinancialreporthatincludesfinancialstatementsandrequired suplementaryinformationforthesystem.thatreportmaybeobtainedbywritingtothelouisianadistrict AtorneysRetirementSystem,1645NicholsonDr.,BatonRouge,LA70802,orbycaling(25) FundingPolicy.Planmembersarerequiredbystatestatutetocontribute7.0%oftheiranualcoveredsalaryand thedistrictatorneyisrequiredtocontributeatanactuarialydeterminedrate.contributionstothesystemalso include0.2percentoftheadvaloremtaxescolectedthroughouthestateandrevenuesharingfundsas apropriatedbythelegislature.thecontributionrequirementsofplanmembersandthedistrictatorneyare establishedandmaybeamendedbystatestatute,asprovidedbylouisianarevisedstatute1:103.themployer contributionsaredeterminedbyactuarialvaluationandaresubjectochangeachyearbasedontheresultsofthe valuationforthepriorfiscalyear.thedistrictatorney'scontributionstothesystemfortheyearendingdecember 31,202was$0,theactuarialydeterminedpercentagewas0%. ParochialEmployes'RetirementSystemofLouisiana TheCadoParishComisionprovidesretirement,death,andisabilitybenefitstotheDistrictAtorney'snonatorneyemployesthroughapensionplanadministeredbyanothergovernmentalentity.TheplanistheParochial Employes'RetirementSystemofLouisiana(ParochialPlan).SubstantialyalCadoParishComision employesaremembersofthiscost-sharingmultiple-employerpublicemployeretirementsystem(pers).ail permanentparishemployeswhoworkatleast28hoursperwekandareunder60yearsofagearerequiredto becomemembersoftheplanonthedateofemployment.benefitprovisionsarestablishedinacordancewith LouisianaStateStatute. Employesareligibleforetirementifthemployehas:(a)30yearsofservice,regardlesofage,(b)25yearsof serviceandisatleastage5,or(c)10yearsofserviceandisatleastage60.themonthlyretirementalowanceis equaltothrepercent(3%)ofthemploye'sfinalcompensationmultipliedbyearsofservice.benefitscanot 19

23 excedonehundredpercent(10%)ofthemploye'sfinalcompensation.employesbecomevestedinthe systemafter10yearsofservice.benefitprevisionsarestablishedbylouisianastatestatutẹ Coveredemployesarerequiredtocontributenineandone-halfpercent(9.5%)oftheirsalarytotheParochial Plan,TheCadoParishComisionisrequiredtocontributesevenandthre-fourthspercent(7.75%)ofcovered employes'salaries.themployerandemployecontributionobligationsarestablishedbylouisianastate Statute.TheDistrictAtorney'scontributionstotheSystemfortheyearendingDecember31,202were$129,79. TheDistrictAtorneyoftheFirstJudicialDistrictdoesnotguarantethebenefitsgrantedbytheaboveplans Note5Capitalasets Asumaryofchangesingeneralfixedasetsisasfolows December31, Furniture,fixturesandequipment Vehictes (asrestated) Balance 201 Aditions Totals 693,479$ 157, ,512$ Disposals December31 Balance ,169$262,712$ 78,260 Acumulatedepreciation Capitalasets,netofacumulated 476,818$ depreciation $ 374, ,13,861 87,91 235, ,321 $ 495,560

24 .Note6Leases TheDistrictAtorneyhasoperatingleasesofthefolowingnature Description TitleIV-DOficeSpace TermofLease(s) MonthlyPayment Scheduled Copier September1,201toNovember30,206 January12,201toJanuary12,204 3,978$ 27$ Expense Theminimumanualcomitmentsundertheremainingnoncancelableoperatingleasesforthefolowingfisca 3,324 yearsareasfolows: 203 Omce $47,736$ Space Equipment 206 3,324$ Total5t, Totals ,736 3,324$190, AsumaryofthetransactionsintheDistrictAtorney'sagencyfundsfortheyearendedDecember31,202isas folows: Note7AgencyFunds Duetothers,beginingofyear Transfersin Interestearned $262,54 DrugAset Forfeiture Cou~ Distributions Esc~w759 Dueto/fromothers Duetothers,endofyear (369, $ andvictim Restitution PreTrial Total $262,72 $ ( 67,27 67,27){ 263, ,737 $263,48 436, Note8RelatedPartyTransactions TheCadoParishComisionfundstheDistrictAtorney'soficeinitsgeneralfundbudget.Thisfundingincludes salaries,relatedfringebenefitcostsandothercostsofhousing,supliesandadministration.in202,thefundingis adirectmonthlyamountfromthecadoparishcomision,andisreflectedintheacompanyingfinancial statements. TheDistrictAtorney'soficereimbursedtheComisionforvariousexpenses,notablyhealthinsurance,duringthe yearandcariesamountsduethecadoparishcomisionaspayables(includedinthecaptionpayables)at yearendasfolows: GeneralFund TitleIV-Dfund: Fund HotCheckfund reimbursed387,39 Expenses Total 39, $ 41,482$ Payable 47, ,697 21

25 Note9LitigationandClaims AsofDecember31,202,nosuitswerependingagainstatorneysintheoficeforalegedwrongfulactsinthe conductoftheirdutiesasprosecutors. Note10SubsequentEvents Nomaterialeventafectingthisoficehasocuredbetwenthecloseofthefiscalperiodandisuanceofthese financialstatements, Note1ExpendituresoftheDistrictAtorneyNotIncludedin Theacompanyingfinancialstatementsdenotincludecertainexpenditures criminalcourtfunds,thecadoparishcomision,ordirectlybythestate, thefinancialstatements asfolows: ofthedistrictatorneypaidoutofthe Thosexpendituresaresumarized Thedistrictatorneyandtwenty-thre(23)asistantsreceiveaportionoftheirsalariesfromtheStateDivisionof Administration.TheCadoParishComisionfundsaportionoftheatorneys'salariesintheanualparish budget. TheCriminalCourtFundiscontrolIedandexpendedjointlybetwentheDistrictAtorneyandtheFirstJudicial Court.TheDistrictAtorneynormalyexpendsfundsfortranscripts,witnesfesandexpertwitnesfes;the balanceisutilizedbythefirstjudicialcourt. Note12FederalFinancialAsistanceProgram TheDistrictAtorneyparticipatesintheUnitedStatesDepartmentofHealthandHumanServicesSuport Enforcement,TitleIV-DProgram,CatalogofFederatDomesticAsistanceNumber Thisprogramis fundedbyindirectasistancepaymentsintheformofreimbursementsforelatedexpenditures,receivedfromthe LouisianaDepartmentofSociaJServices.FortheyearendedDecember31,202,theDistrictAtorneyfortheFirst JudicialDistrictexpended$705,980inreimbursementpayments. ThereimbursementpaymentsarerestrictedbyaformalagrementbetwentheDistrictAtorneyandDepartment ofsocialservicesandincludeabudgetofexpectedexpendituresforeachfiscalyearendingjune30.thedistrict AtorneysubmitsreimbursementrequeststotheDepartmentofSocialServicesonamonthlybasis. Thereimbursementpaymentsmaybesubjectedtofurthereviewandauditbythefederalgrantoragency.No provisionhasbenmadeinthefinancialstatementsforthereimbursementofanyexpendituresthatmaybe disalowedasaresultofsucharevieworaudit.basedonpriorexperience,thedistrictatorneyfelsuch disalowances,ifany,wilbeimaterial. Note13OtherPostemploymentBenefits TheDistrictAtorneypayseightypercent(80%)ofthehealthinsurancepremiumsforthoseretiredemployeswho arefuly~)estedineithertheparochialordistrictatorneyretirementsystems.thesebenefitsareprovidedathe discretionofthedistrictatorneyandmaybeterminatedatanytime.thebenefitsaremadeonapay-as-you-go basis.therelatedexpenseforthesebenefitswere$23,679fortheyearendeddecember31,202.therewere tworetireseligiblefor,andparticipatingin,benefitsatdecember31,2062. Note14SubsequentFacts Subsequentotheisuanceoftheoriginalfinancialstatements,managementbecameawarethatanamount receivedforabondforfeiture,whichwasrecordedasrevenue,shouldhavebenclasifiedasapayable.this ocuredbecausetheforfeiturewastenderedinprotest,whichasresultedinfinding202-1,intheacompanying scheduleofindingsandquestionedcosts,sepage28.thefectofthisrestatementdecreasedrevenueandnet asets,by$130,653andincreasedpayables,by$130,653,aspresentedinthesefinancialstatements.

26 RequiredSuplementaryInformation-Part

27 DISTRICTATORNEYOFTHEFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision StateofLouisiana GeneralFundBudgetaryComparisonSchedule fortheyearendeddecember Variancewith Revenue Courtcostfes interestincome Fines,fes&bondsforfeiture Original 364,569$ Final* Actua FinalBudget [ntergovernmentalrevenue 143,946 Federalfinancialasistance ,569$ 143, ,374$ (Unfavorable}_ Favorable 124,691 Drugasetforfeiture Parishfinancialasistance Colectionfes StateofLouisiana 125, (12,195) (19,25) (35,725) 2,570,0 50, Other 42,09 Expenditures Totalrevenue ,31 5,945 13, (153,471) (5,82) (5,195) GeneralGovernment Curentoperating Personelservices Contractualcharges Capitaloutlay Materialsandsuplies 2,941,178 Totalexpenditures Othercharges ,941, (71,036) ,431 (7,43) (13,534) (232,768) (45,186) Exces(deficiency)ofrevenueover Otherfinancingsources(uses) expenditures (138,03)(138,03) (524,272) (386,239) Exces(deficiency)ofrevenuesandother operatingtransfersin(out) sources(uses)overexpendituresand BeginingFundBalance otheruses (138,03)(138,03) (32,014) (193,981) EndingFundBalance ,157$45,157$261, ,190 *TheDistrictAtorneydidnotreviseitsbudgets Theacompanyingnotesareanintegralpartofthefinancialstatements 24

28 DISTRICTATORNEYOFTHEFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision StateofLouisiana SpecialRevenueFundsBudgetaryComparisonSchedule fortheyearendeddecember31,202 Variancewith Revenue Interestincome Intergovernmentalrevenue Colectionfes Totalrevenue Federalfinancialasistance $52,130$ Original Final* Actual FinalBudget 684,67 251,829 Expenditures 98, ,67 52,130$ 24,093$ (Unfavorable) Favorable , ,980 (28,037) (43,451) 21,313 (50,175) GeneralGovernment Curentoperating Personelservices Contractualcharges Capitaloutlay Materialsandsuplies 505,575 Totalexpenditures Othercharges 16, , , , , , ,371 95,1 25, , ,360 71,049 (149,178) 198,324 3, Exces(deficiency)ofrevenueover Otherfinancingsources(uses) expenditures (91,05)(91,05) 37, ,08 Exces(deficiency)ofrevenuesandother operatingtransfersin(out) sources(uses)overexpendituresand BeginingFundBalance otheruses (91,05) (91,05) (154,305) (63,250) EndingFundBalance $1,376,132$1,376,132$1,312, ,467,187 1,467,187 *TheDistrictAtorneydidnotreviseitsbudgets Theacompanyingnotesareantegralpartofthefinancialstatements 25

29 SuplementalRnformation 26

30 ~E~o. <~ ~ol0 0o~ co~ e0~'0~o c~o o &,z,c;oo0 6d, o ~<~<Z~0e0~q~qcocoo~o~ ~L0

31 DISTRICTATORNEYoftheFIRSTJUDICIALDISTRICT AComponentUnitoftheCadoParishComision ScheduleofFindingsandQuestionedCosts StateofLouisiana PRIORYEARFINDINGS December31,202 CURENTYEARFINDINGS None Finding202-t Condition:In202,theDistrictAtorneyrecordedareceiptofundsasrevenuewhenitshouldhaveben clasifiedasaliabilitypendingthefinalresolutionoftheitem.thedepositwasabondforfeiturethatwaspaidin protestandwasubjectobeingrefunded. Criteria:TheDistrictAtorney'sacountingsystemshouldproperlyreflectheactualcharacteroftransactions Cause:TheDistrictAtorney'systemcalsforthesetransactionstobedepositedintotheirfundsand imediatelypreparepaymentotheragenciesfortheamountsduethemforeachforfeiture.inthiscase,the amountcolectedwastobehelduntilresolutionofitstatus. Efect:TheDistrictAtorneyreflectedtheamountreceivedasrevenueinsteadofaliabilityuntilthestatusofthe forfeiturewasetled,thereforerevenueandnetasetswereoverstatedby$130,653,andliabilitieswere understatedbythesameamountasofdecember31,202. Recomendation:WerecomendthatheDistrictAtorneymodifyitsprocedurestorequirethatalreceiptof fundsthataredisbursable(i.e.forfeitures)berecordedasaliability.theliabilityacountusedshouldbe reconciledmonthlyandalundisbursedamountsverified.thereafter,aldisbursementsofcolectedmonies wouldbechargedagainstheliabilityacount,andthedistrictatorney'sportionwouldfinalybereportedas income. SumaryofAuditor'sResults QuestionedCosts:$-0 *WehaveisuedanunqualifiedopiniononthefinancialstatementsoftheDistrictAtorneyoftheFirstJudicial District,aComponentUnitoftheCadoParishComision,StateofLouisianasofandfortheyearended ~WehaveisuedanunqualifiedopinionontheDistrictAtorneyoftheFirstJudicialDistrict,StateofLouisiana,a December ComponentUnitoftheCadoParishComision,StateofLouisiana'scompliancewithmajorfederalaward programsasofandfortheyearendeddecember31,202.,ourauditproceduresdidnotdiscloseanyinstancesofmaterialnoncomplianceinmajorprograms oourauditproceduresdidnotdiscloseanyauditfindingsrelatingtomajorprograms ~Themajorfederalprogram'isChildSuportEnforcementTitleIV-D,CFDA93.563,whichwaspasedthrough ~ThedolarthresholdusedtoidentifyTypeAprogramsis$30,0 totheorganizationfromthestateoflouisianadepartmentofsocialservices. ~DistrictAtorneyofthe.FirstJudicialDistrict,StateofLouisiana,aComponentUnitoftheCadoParish Comision,StateofLouisianaqualifiesasalow-riskauditebasedonthecriteriacitedinOMBCircularA- 13,~,

32 (318) TEXASTRET SHREVEPORT.LOUISIANA PAULJ.CARIVlOUCHE DISTRICTATORNEY FIRSTJUDICIALDISTRICT CADOPARISH August19,203 Roberts,CheryandCompany 650OliveStret Shreveport,LA7104 DistrictAtorneyoftheFirstJudicialDistrict AComponentUnitoftheCadoParishComision, StateofLouisiana HOWARDM.FISH FIRSTASISTANT Weoferthefolowingcorectiveactlonstothefindings notedintheauditreportforthefiscalyearendeddecember31, 202: Finding202-1 Condition:In202,theDistrictAtorneyrecordeda receiptoffundsasrevenuewhenitshouldhaveben clasifiedasaliabilitypendingthefinalresolutionof theitem.thedepositwasabondforfelturethatwaspaid inprotestandwasubjectobeingrefunded, Criteria:TheDistrictAtorney'sacountingsystemsshould properlyreflecttheactualcharacterof~ransae~lons. Cause:TheDistrict transactionstobe imediatelyprepare amountsduethemfor amountcolectedwas status. Atorney'ssys8em depositedintc paymenttoother eachforfeiture. tobehelduntil calsforthese theirfundsand agenciesforthe Inthiscase.the resolutionofits Efect:TheDistrictAtorneyreflectedtheamountreceived asrevenueinsteadofaliabilityuntilthestatusofthe forfeiturewassetled,thereforerevenueandnetasets wereoverstatedby$130,653,andliabilitieswere understatedbythesameamountasofdecember31,202. Recomendation:WerecomendthatheDistrictAtorney modifyitsprocedurestorequirethatalreceiptoffunds thataredisbursable(i.e.forfeitures)berecordedasa liability.theliabilityacountusedshouldbereconciled 29

33 monthlyandalundisbursedamountsamounts Therefore,aldisbursementsofcolectedmonies chargedagainsttheabilityacount,andthe Atorney'sportionwouldfinalybereportedasincome verified. wouldbe District QuestionedCosts:$-0 CorectiveActiontaken:Wehavemodifiedourinternal acountingprocedurestorequirethatalreceiptofunds thataredisbursable(i.e.forfeitures)berecordedasa liability.theliabilityacountused,wilbereconciled monthlyandalundisbursedamountsverifiedbacktoa controllistingwemaintainofmoniesandisbursed. Sincerely, PAULJ.CARMOUCHE DistrictAtorneyofthe PJC FirstJudicialDistrict

34 ROBERTS,CHERY&COMPANY Cert#TedPublicAcountants~Consultants ndependentauditor'sreport HONORABLEPAULJ.CARMOUCHE DISTRICTATORNEYOFTHEFIRSTJUDICIALDISTRICT acomponentunitofthecadoparishcomision,stateoflouisiana CadoParish WehaveauditedtheacompanyingbasicfinancialstatementsoftheDistrictAtorneyoftheFirstJudicialDistrict,a ComponentUnitoftheCadoParishComision,StateofLouisiana,asofandfortheyearendedDecember31,202,as listedinthetableofcontents.thesebasicfinancialstatementsaretheresponsibilityofthedistrictatorneyofthefirst JudicialDistrict'smanagement.Ouresponsibilityistoexpresanopiniononthesebasicfinancialstatementsbasedonour audit. WeconductedourauditinacordancewithauditingstandardsgeneralyaceptedintheUnitedStatesofAmericandthe standardsaplicabletofinancialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneralofthe UnitedStates.Thosestandards,andQMBCircularA-13,requirethatweplanandperformtheauditobtainreasonable asuranceaboutwhetherthebasicfinancialstatementsarefreofmaterialmistatement.anauditincludesexamining,ona testbasis,evidencesuportingtheamountsandisclosuresinthebasicfinancialstatements.anauditalsoincludes asesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswelasevaluatingtheoveral basicfinancialstatementpresentation.webelievethatourauditprovidesareasonablebasisforouropinion. inouropinion,thebasicfinancialstatementsreferedtoabovepresentfairly,inalmaterialrespects,thefinancialpositionof thedistrictatorneyofthefirstjudicialdistrict,acomponentunitofthecadoparishcomision,stateoflouisiana,asof December31,202,andtheresultsofitsoperationsfortheyearthenendedinconformitywithacountingprinciplesgeneraly aceptedintheunitedstatesofamerica. AsdescribedinNote2,theDistrictAtorneyhasimplementedanewfinancialreportingmodel,asrequiredbytheprovisionsof GASBStatementNo.34,BasicFinancialStatements-andManagement'sDiscusionandAnalysis-forStateandLocal Governments,in20Z InacordancewithGovementAuditingStandards,wehavealsoisuedoureportdatedMay2,203onourconsiderationof thedistrictatorneyofthefirstjudicialdistrict,acomponentunitofthecadoparishcomision,stateoflouisiana's internalcontroloverfinancialreportingandonourtestsofitscompliancewithcertainprovisionsoflaws,regulations,contracts andgrants.thatreportisanintegralpadofanauditperformedinacordancewithgovernmentauditingstandardsand shouldbereadinconjunctionwiththisreportinconsideringtheresultsofouraudit. TheManagement'sDiscusionandAnalysisandbudgetarycomparisoninformationonpages1through4and24through25, arenotarequiredpadofthebasicfinancialstatementsbutaresupiementaryinformationrequiredbyacountingprinciples generalyaceptedintheunitedstatesofamerica.wehaveapliedcertainlimitedprocedures,whichconsistedprincipalyof inquiriesofmanagementregardingthemethodsofmeasurementandpresentationofthesuplementaryinformation.however, wedidnotauditheinformationandexpresnopiniononit. Ourauditwasperformedforthepurposeoforminganopiniononthebasicfinancialstatementstakenasawhole.The acompanyingscheduleofexpendituresofederalawardsispresentedforpurposesofaditionalanalysisasrequiredbyu.s. OficeofManagementandBudgetCircularA-13,AuditsofStates,LocalGovements,andNon-ProfitOrganizations,andis notarequiredpartofthebasicfinancialstatementsoffirstjudicialdistrict,stateoflouisiana,acomponentunitofthecado ParishComision,StateofLouisiana.Suchinformationhasbensubjectedtotheauditingproceduresapliedintheauditof thebasicfinancialstatementsand,inouropinion,isfairlystated,inalmaterialrespects,inrelationtothebasicfinancial statementstakenasawhole. AsmorefulydescribedinNote14,subsequentoisuanceofthebasicfinancialstatementsoftheDistrictAtorneyoftheFirst JudicialDistrict,aComponentUnitoftheCadoParishComision,StateofLouisiana,a'ndoureporthereondatedMay2, 203,webecameawarethathosefinancialstatementsdidnotreflectacertainpayableandoverstatedrevenues.Inour originalreport,wexpresedanunqualifiedopiniononthedecember31,202basicfinancialstatements,andouropinionon therevisedstatements,asexpresedherein,remainsunqualified ṘOBERTS,CHERYANDCOMPANY ACorporationof CertifiedPublicAcountants Shreveport,Louisiana May2,203,exceptforNote14, forwhichthedateisaugust19, ACorport]01~ofCertifiedPublicAcount~nts~P.o.BOX4278eSHREVEPORT,LA s(328)2-2~FAX(318)