ReleaseDateU,~ltZ7l~J,~

Transcription

1 RECEIVED OFICIAL jaj~u~19 DC'NOT~NOUT F~LECOPY (Xeroxnecesary CObieSfrorlIbis copyandplace BACKinFIL') q#/oj-e WESTBATONROUGE 2.b /~.~ GeneralPurposeFinancialStatements PortAlen,PARISHSHERIF Louisiana withindependentauditor'sreports WithSuplementalInformationSchedules AsofandfortheYearEnded June30,198 jnaerprovisionsofstatelaw,tnl~ report[i?e.l)u[]i~.:dochment.a Cop.,ofif".:re;:.';'.:,;:,'.:;~;~rsubmittedto.*;-~,~:.':.!:i,u,revL?',.,'ed, er;ilbl:.f!"r:,.;,:i~tbi~51ic ofi.'.;:i.".:.~:-.:,or!:,;gd!:dms[or I~:o~L(ul,:,:1',;~[_~.g~:i~t,.eAuditor3:;:i,:.~:.;:-opria;e,athe oficeoftb,up~rishclerkofcourt ReleaseDateU,~ltZ7l~J,~

2 WESTBATONROUGE GeneralPurposeFinancialStatements PortAlen,PARISHSHERIF Louisiana AsofandfortheYearEndedJune30,198 IndependentAuditor'sReports WithSuplementalInformationSchedules c0ntent~q IndependentAuditor'sReport PaqeNo. 1 GeneralPurposeFinancialStatements CombinedBalanceShet-AlFundTypes StatementofRevenues,Expenditures,and andacountgroups A ChangesinFundBalances-Budget(GAP Basis)andActual-GeneralFundand SpecialRevenueFunds SpecialRevenueFund CombiningBalanceShet CombiningStatementofRevenues, C ExpendituresandChangesinFund NotestotheFinancialStatements Balances-Budget(GAPBasis)andActual D i0 SuplementalInformation CombiningBalanceShet FiduciaryFunds-Agency Schedules- Schedule PaqeNo. 13 Funds: 24 ScheduleofChangesinBalancesDueto 25 TaxingBodiesandOthers 27

3 WESTBATONROUGE GeneralPurposeFinancialStatements PortAlen,PARISHSHERIF Louisiana AsofandfortheYearEndedJune30,197 WithSuplementalInformationSchedules IndependentAuditor'sReports CONTENTS(CONCLUDED OtherReportsRequired ScheduleofFederalFinancialAsistance 29 AuditinaStandards: ReportonComplianceandonInternal 30 ControlOverFinancialReportingBased onanauditoffinancialstatements AuditingStandards PerformedinAcordancewithGovernment 31

4 PI4ILT.GRAHAM CERTIFIEDPUBLICACOUNTANT732GODWODBOULEVARD,SUITEF~BATONROUGE,LOUISIANA70806 TELEPHONE: FAX: December16,198 HonorableRandalJ.Andre' WestBatonRougePirishSherif PortAlen,Louisiana tointhefirstparagraphpresentfairly,inalmaterialrespects, thefinancialpositionofthewestbatonrougeparishsherifasof Inmyopinion,thegeneralpurposefinancialstatementsrefered June30,198,andtheresultsofitsoperationsandthecashflows ofitsproprietaryfundtypesandnonexpendabletrustfundsforthe yearthenended,inconformitywithgeneralyaceptedacounting principles. InacordancewithGovernmentAudi~inqStandards,Ihavealso

5 HonorableRandalJ.Andre December16,198 Page2 isuedmyreportdateddecember16,198,onmyconsiderationof thewestbatonrougeparishsherif'sinternalcontrolover financialreportingandmytestsofitscompliancewithcertain provisionsoflaws,regulations,contractsandgrants. andisnotarequiredpartofthegeneralpurposefinancia statements.suchinformationhasbensubjectedtotheauditin proceduresapliedintheauditofthegeneralpurposefinancia statementsand,inmyopinion,isfairlystated,inalmateria respects,inrelationtothegeneralpurposefinancialstatement takenasawhole.

6 WestBatonRougeParishSherif CombinedBalanceShet PortAlen,Louisiana StatementA AlFundTypesandAcountGroups FortheYearEndedJune30,198 GOVERNMENTALFUNDS FIDUCIARY GENERgiL FUNDS Cashandcash FUND SPECIAL REVENUE FUNDS AGENCY FUNDS Receivables Duefromotherfunds equivalents $2,183,973$290,063$393,381 Land,building,and 101,69 Amounttobeprovided equipment 3,631 81,956 86,12 foretirementof TOTALASETSAND long-termdebt OTHERDEBITS LIABILITIESANDFUNDEOUITY Liabilities: Acountspayable Duetootherfunds Other 61,724 Duetotaxingbodies Certificateof andothers 10,604 47,360 4, ,653 TotalLiabilities indebtednes 27,728 FundEquity: 72,328 51,70 393,381 Fundbalance-unreservednon-designated Investmentingeneral fixedasets TotalFundEquity TOTALIABILITIES.2,246, , ANDFUNDEOUITY ~21319f273$458131~393t381 Seacompanyingnotesand IndependentAuditor'sReport 3

7 GENERAL FIXED ACOUNTGROUPS ASETS LONG-TERM GENERAL DEBT MEMORANDUM ONLY TOTAL $2,867, ,625 $3,213,19 3,213,19 19, ,0 3,213,19 0 3,213,19 109,084 19,743 27,728 10,924 40,0 957,479 40,0 3,213, ,86,425

8 WestBatonRougeParishSherif portalen,louisiana GovernmentalFunds StatementofRevenues,Expenditures, andchangesinfundbalances-budget (GAPBasis)andActual-GeneralFund andspecialrevenuefund FortheYearEndedJune30,198 ~E~ENUES AdValoremtaxes Intergovernmentalrevenues StatementB VARIANCE FAVORABLE (UNFAVORABLE) $2,389,80$2,394,018$ Federalgrants Stategrants: Staterevenuesharing(net) Statesuplementalpay Drugabuseresistanceducation Localgrant: WestBatonRougeParishCouncil Fes,chargesandcomision forservices: Comisiononstaterevenuesharing Civilandcriminalfes Courtatendance Fedingandkepingprisoners Courtcosts Useofmoneyandproperty-interest Saleofmerchandise Miscelaneous Totalrevenues. 34,792 34,86 50, ,40 2,594 49,685 4, ,87 1,464,370 1,479,847 15,47 68, ,090 13,0 2,20 95,0 51,0 24,891,259 68, ,407 13,198 23, ,870 51,i0~ S4,947,15~ 2 2, ,546 8, SeacompanyingnotesandIndependentAuditor'sReport 5

9 ~PECI~REVENUEFUND~VARIANCE (UNFAVORABLE) $38,70$38,403 $ (297) 629, ,92]. 61, ,0 3,764 70,917 1,917 24, ,546 4,59 23,

10 WestBatonRougeParishSherif StatementofRevenueșExpenditures, PortAlen,Louisiana StatementB(Concluded andchangesinfundbalances-budget andspecialrevenuefund FortheYearEndedJune30,198 (GAPBasis)andActual-GeneralFund EXPENDITURES Publicsafety: Personalservicesandrelated (UNFAVORABLE[ VARIANCE Operatingservices Materialsandsuplies benefits 768,846 Travelandtraining 487,174 Capitaloutlay 209,670 Debitservices: 26,891 Purchaseofmerchandisefor principal 321,869 interest Totalexpenditures resale 4.895,7484,814,450 EXCES(DEFICIENCY)OFREVENUES 81.29~ OVEREXPENDITURES.(4,489) ,194 Saleofasets Losordamagedasets Operatingtransfer Totalotherfinancingsources _17,378 _60,078 16,50 26,20.59,795.17,378 16,245 26,172 (25) (28) ,054,4 5, ,50,~283),136~91 go SeacompanyingnotesandIndependentAuditor'sReport 7

11 WestBatonRougeParishSherif PortAlen,Louisiana SPECIALREVENUEFUNDS VARIANCE (UNFAVORABLE) $521,894$ 278,289 95,70 495, , , ,825 5,674 (79,948) 26, ,0 164,271 24,632 1,528, ,0 40,026 9, ,608 24, ,540,162 (1,582) (8,37) 136,16 212,184 76,018 (17,378)(17,3~8) 18,78 21,5 21,5 194,806 76,

12 WestBaton PortAlen,RougeParishSherif SpecialRevenueFunds Louisiana StatementC CombiningBalanceShet FortheYearEndedJune30,198 DRUGTASKPRISONER'S RIVER FORCE WEST WELFARE RELEASE WORK TOTAL Cashandcashequivalents$ Acountsreceivable Duefrominmates 19,343$34,07 4,090 TOTALASETS 15,981 $236,713 70,131 7,86 $290,063 81,956 86,12 LIABILITIES Acountspayable DuetoGeneralFund Duetoothers 4, ,583 32,845 47,360 TOTALLIABILITIES 5,3~2 13,583 32,845 51,70 4, FundBalance TOTALIABILITIESAND 18,09! 36, , ,361 FUNDBALANCE SeacompanyingnotesandIndependentAuditor'sReport 9

13 WestBatonRougeParishSherif PortAlien,Louisiana StatementD SpecialRevenueFunds CombiningStatementofRevenues, ExpendituresandChangesin FundBalances Budget(GAPBasis)andActual FortheYearEndedJune30,198 REVENUES Intergovernmentalrevenue: (UNFAVORABLE) VARIANCE Civilandcriminalfes Fedingandkepingprisoners Federalgrants $38,70 Useofmoneyandproperty-interest 4,175 $38,403 Saleofmerchandise Totalrevenues 564 4,747 (297) ,439 43, EXPENDITURES Personalservicesandrelated Operatingservices Materialsandsuplies benefits DebtServicePrincipal 19,529 25,716 (6,187) Debtserviceinterest Capitaloutlay Purchaseofmerchandiseforresale Totalexpenditures 21,323 1,794 40,6Q3 14,87 (13,093) (19,280) OVEREXPENDITURES.2,16 3,145 (18,~71) Operatingtransfers (17,378)(17,378) 0 SOURCE(DEFICIENCY)OVER EXPENDITURES A.32,324 _4,738 (14,23) 32,324 (18,971) 0 Seacompanyingnotesand IndependentAuditor'sReport 18,971 i0

14 BUDGET PRISONERWELFAREVARIANCE ACTUAL(UNFAVORABLE) WORKRELEASE (UNFAVORABLE) VARIANCE 5,640 5,394 (246) $619,457$680, , , ,765 2, ,0 70,917 2,125 1,475,67 84,010 3,20 3,961 $61,323 1,540,83 85,175 65,16 1, ,165 19,805 4,0 21,935 4,589 (2,130) (589) 521, ,95 130,0 91,70 495, , , ,519 1,95 (3,424) 24,632 51~085 (6,143) 1,374,81 312,0 130,0 (71,631) 26,708 5,70 28,938 24,632 1,361,040 60,613 40, ,062 13,841 (4,913) 13,264 29, ,786179,793 7~, ,264 7,159 29,246 7,159 15, ,786179, ,072 79,07 0 i

15 SpecialRevenueFunds CombiningStatementofRevenues, ExpendituresandChangesin FundBalances Budget(GAPBasis)andActual FortheYearEndedJune30,198 REVENUES Intergovernmentalrevenue FederalGrants Civilandcriminalfes Fedingandkepingprisoners Useofmoneyandproperty-interest Saleofmerchandise Totalrevenues EXPENDITURES Personalservicesandrelated benefits Operatingservices Materialsandsuplies Debtserviceprincipal Debtserviceinterest Capitaloutlay Purchaseofmerchandiseforesale Totalexpenditures EXCES(DEFICIENCY)OFREVENUE OTHERFINANCINGSOURCES(USES Operatingtransfers EXCESOFREVENUEANDOTHER SOURCE(DEFICIENCY)OVER EXPENDITURES FUNDBALANCEATENDOFYEAR Seacompanyingnotesand StatementD(Concluded) TOTALS $38,70 629, ,0 3,764 24,010 1,64, , ,289 95,70 130,0 24, , ,271 1,528~580 $38, ,921 70,917 4,59 247,546 1,752, , ,237 5, ,0 24, , ,608 1,540,162 VARIANCE FAVORABLE (UNFAVQRABLE) $ (297) 61,649 1, ,536 87,60 26,708 (79,948) 40, ,969 (8,37) (1,582) (17,378)(17,378) 18,78194,806 76~01~ 21,521,5 0 76f018 IndependentAuditor'sReport 12

16 AsprovidedbyArticleV,Section27oftheLouisianaConstitutionof1974, thesherifservesafour-yeartermasthechiefexecutiveoficerofthelaw enforcementdistrictandex-oficiotaxcolectoroftheparish.thesherif administerstheparish.jailsystemandexercisesdutiesrequiredbythe parishcourtsystem,suchasprovidingbailifs,executingordersofthe court,andservingsubpoenas. Asthechieflawenforcementoficeroftheparish,theSherifhasthe responsibilityforenforcingstateandlocalawsandordinanceswithinthe teritorialboundariesoftheparish.thesherifprovidesprotectiontothe residentsoftheparishthroughon-sitepatrolsandinvestigationsandserves theresidentsoftheparishthroughtheestablishmentofneighborhodwatch programs,anti-drugabuseprograms,etcetera.inadition,whenrequested, thesherifprovidesasistancetotherlawenforcementagencieswithinthe parish. Asthex-oficiotaxcolectoroftheparish,theSherifisresponsiblefor colectingandistributingadvalorempropertytaxes,parishocupational licenses,staterevenuesharingfunds,sportinglicenses,andfines,costs, andbondforfeituresimposedbythedistrictcourt. I.SUMARYOFSIGNIFICANTACOUNTINGPOLICIES A TheacompanyingfinancialstatementsoftheWestBatonRougeParish Sherifhavebenpreparedinconformitywithgeneralyacepted acountingprinciples(gap)asapliedtogovernmentunits.the GovernmentalAcountingStandardsBoard(GASB)istheaceptedstandardsetingbodyforestablishinggovernmentalacountingandfinancial reportingprinciples. B.REPORTINGENTITY 13

17 ton sic the rth ty. I.Apointingavotingmajorityofanorganization'sgoverning body,and a.theabilityoftheparishcounciltoimposeitswilonthat b.thepotentialfortheorganizationtoprovidespecific orsanizationand/or financialbenefitstorimposespecificfinancialburdenson 2.OrganizationsforwhichtheParishCouncildoesnotapointa theparishcouncil. votingmajoritybutarefiscalydependentontheparish Council. C.FUNDACOUNTING Thefina aco fina cert tsndidto Afundisaseparateacountingentitywithaself-balancingsetof acounts.ontheotherhand,anacountgroupisafinancial 14

18 PORTALEN.LOUISIANA reportingdevicedesignedtoprovideacountabilityforcertain asetsandliabilitiesthatarenotrecordedinthefundsbecause theydonotdirectlyafectnetexpendableavailablefinancial resources. TheGeneralFund,asprovidedbyLouisianaRevisedStatute3:142, istheprincipalfundofthesherif'soficeandacountsforthe operationsofthesherif'sofice.thesherif'sprimarysource ofrevenueisanadvaloremtaxleviedbythelawenforcement district.othersourcesofrevenueincludecomisionsonstate prisoners,etcetera.generaloperatingexpendituresarepaidfrom revenuesharing,statesuplementalpayfordeputies,civiland criminalfes,fesforcourtatendanceandmaintenanceof thisfund. SpecialRevenueFunds Theprisonerwelfarefundacountsforsalestoprisonersinparish PRISONERSWELFAREFUND jail.revenueisusedtopurchaserecreationalequipment,personal DRUGTASKFORCEFUND items,etc.anditemsforresale. TheRiverWestDrugTaskForceisafederalanti-drugabusegrant awardedbythelouisianacomisiononlawenforcementolocalaw enforcementauthorftiestoenhancetheirefortsintheprevention ofdrugtrafic. WORKRELEASEFUND TheWorkReleaseFundwasestablishedbyRSL5:1-135toenable inmatesofthedepartmentofcorectionstoparticipateina comunityrehabilitationprogramthatwilhelpequiparticipants toreturntosociety. AgencyFunds Theagencyfundsareusedasdepositoriesforcivilsuits,cash bonds,taxes,fes,wagesofinmates,etc.disbursementsfrom 15

19 D.BASISOFACOUNTING Basisofacountingreferstowhenrevenuesandexpendituresare recognizedintheacountsandreportedinthefinancial statements.basisofacountingrelatestothetimingofthe measurementsmade,regardlesofthemeasurementfocusaplied. TheGeneralFundisacountedforusingaflowofcurentfinancial basisofacounting.thegeneralfundusesthefolowingpractices resourcesmeasurementfocus.theacompanyinggeneralpurpose financialstatementshavebenpreparedonthemodifiedacrual Revenues inrecordingrevenuesandexpenditures: FederalandstategrantsarerecordedwhentheSherifisentitled tothefunds. Interestincomeoninterestbearingdemandacountsisrecorded whenearned. Substantialyalotherevenuesarerecordedwhenreceived Alexpendituresarerecordedonthedatethecheckiswritenwith unpaidexpensesacruedonthelastdayofthefiscalyear.the cashoutflowoftheoficeisfairlyconstanthroughoutheyear, withsalariesbeingthemajorsingleitem.asubsidiarypayrol acountexiststohandlethisexpenditurewithinthegeneralfund. OtherFinancinaSources(Uses) Procedsfromthesaleoffixedasetsandloanprocedsare acountedforasotherfinancingsourcesandarerecognizedwhen received. 16

20 E TheSherifpreparesananualbudgetfortheGeneralFundand SpecialRevenueFundsonthemodifiedacrualbasisofacounting. TheproposedbudgetsforthefiscalyearendedJune30,198,were madeavailableforpublicinspectiononjune12,197.the proposedbudgetswerepublishedintheoficialjournal12days priortothepublichearing,whichwasheldathewestbatonrouge ParishSherif'soficeonJune24,197,forcomentsfrom taxpayers.thebudgetsarelegalyadoptedandamended,as necesary,bythesherif. Alexpenditureapropriationslapseatyearend.Unexpended apropriationsandanyexcesofrevenuesoverexpendituresare cariedforwardtothesubsequentyearasbeginingfundbalance. Althoughencumbranceacountingisnotused,formalbudget integration(withintheacountingrecords)isemployedasa managementcontroldevice.budgetedamountsincludedinthe acompanyingfinancialstatementsincludetheoriginaladopted F.CASHANDCASHEOUIVALENTSANDINVESTMENTS budgetandalsubsequentamendments. Cashincludesamountsindemandeposits,interestbearing deposits,andmoneymarketacounts.cashequivalentsi amountsintimedepositsandthoseinvestmentswithor demand maturitiesof90daysorles.understatelaw,thesheri nclude depositfundsindemanddeposits,interestbearingdemandep iginal moneymarketacounts,ortimedepositswithstatebanksorg underlouisianalawandnationalbankshavingtheirpri osits, of.~icesinlouisiana.taxcolectionsmustbedepositedin anized fmay G.FIXEDASETSANDLONG-TERMOBLIGATIONS domiciledinthep~rishwherethefundsarecolected. ncipal abank hased, eneral bythe asets fixed 17

21 H I Buildings Vehicles OficeFurnitureandEquipment LawEnforcementWeaponsand Equipment LandandBuilding-Work'Release Center $90,098 91, , ,853 1,108,30 ~3f21319 TheWestBatonRougeParishSherif'soficeisuedacertif ofindebtednestoprovidefundsfortheacquisitionofa capitalfacility.thecertificateofindebtednesisad obligationandpledgeofthefulfaithandcreditofthe BatonRougeParishSherif'sofice.Anualdebtse requirementstomaturityincludinginterestof$39,563at varyingbetwen4%and4.5%isasfolows: June30, TOTAL 159, , ,975 icate major irect West rvice rates TheSherif'soficehasthefolowingpolicyrelatedtovacation andsickleave. Vacationisbasedonyearsofserviceandisnotvestednoralowed toacumulate:onewekafteroneyear;twoweksaftertwototen years;threweksaftertentofiftenyears;fourweksafter fiftenormoreyears. Employesarealowedtoacrueseven(7)hoursofsickleaveper monthandanyunusedsickleavemaybecariedforwardfromyearto year. Therearenoacumulatedandvestedvacationandsickleave benefitsatjune30,198,whichrequireacrualordisclosureto conformwithgeneralyaceptedacountingprinciples. ThetotalcolumnonthebalanceshetiscaptionedMemorandumOnly toindicatethatitispresentedonlytofacilitatefinancial 18

22 analysis.datainthiscolumndoesnotpresentfinancialposition inconformitywithgeneralyaceptedacountingprinciples.such dataisnotcomparabletoaconsolidation. 2.LEVIEDTAXES 3 Thefolowingisasumaryofauthorizedandleviedadvaloremtaxes LawEnforcementDistrict AUTHORIZED MILAGE Thefolowingaretheprincipaltaxpayersfortheparish COMPANY/TAXPAYER DowChemicalCo. ExonCorporation BordenChemical&Plastic PlacidRefiningCo. Cargil,Inc. DSMCopolymer,Inc. NationalMarine Chemicals OilStorage Chemicals OilRefinery GrainExporters Ruber BargeServices Electricity BargeServices RailService LEVIED MILAGE VALUATION 26,951,050 13,38,010 1,82,30 9,539,960 6,56,370 3,573,420 3,283,350 3,145,390 2,513,10 2,249,690 % AtJune30,198,theSherifhascashandcashequivalents(colected bokbalances)totaling$2,867,418asfolows: Demand Intere PetyTot demandeposits $632,.098 2,23,858 1,461 $2f867~417 Thesedepositsarestatedatcost,whichaproximatesmarket.Under statelaw,thesedeposits(ortheresultingbankbalances)mustbe securedbyfederaldepositinsuranceorthepledgeofsecuritiesplus thefederaldepositinsurancemustataltimesequaltheamounton depositwiththefiscalagent.thesesecuritiesareheldinthenameof thepledgingfiscalagentbankinaholdingorcustodialbankthatis mutualyaceptabletobothparties.atjune30,198,thesherifhas $796,121indeposits(colectedbankbalances).Thesedepositsare securedfromriskby$20,0offederaldepositinsuranceand $1,320,0ofpledgedsecuritiesheldbythecustodialbankinthename ofthefiscalagentbank.atjune30,198,thesherifhadondeposit 19

23 PORT~[,I',RN.TJ~r~rnrJn withthelouisianaasetmanagement pledgeofsecuritiesisrequiredbypoltheamountof$2,169,716.no thesherifonthisdeposit. Thereceivablesof$183,625atJune30,198,areasfolows ClasofReceivable Special RevenueGeneral Intergovernmental Funds Fund 5.DUEFROM/TOTHERFLTND~ Total $81,956$I01,69 Individualbalanceduefrom/tootherfundsatJune30,198,areas folows: Duefrom Other Generalfund Taxcolection Fund Funds Dueto Other Funds Sherif'sclearingacount $3,631 RiverWestDrugTaskForce WorkReleaseFund InmateFund(Wire) InmateFund(Jail) 70,131 PrisonerWelfareFund 6.PENSIONPLAN ~i ,981 Substan members cost-sh byase 20

24 ofcreditedservice.thepercentagefactortobeusedforeachyearof serviceis2.5percentforeachyeariftotalserviceisatleast12but lesthan15years,2.75percentforeachyeariftotalserviceisat least15butlesthan20years,and3percentforeachyeariftotal serviceisatleast20years(act"17of195increasedtheacrualrate by0.25percentforalservicerenderedonorafterjanuaryi,1980.)in anycase,theretirementbenefitcanotexcedi0percentoftheir final-averagesalary.final-averagesalaryisthemployes'saverage salaryoverthe36consecutiveorjoinedmonthsthatproducethehighest average.employeswhoterminatewithatleast12yearsofserviceand donotwithdrawtheiremployecontributionsmayretireatorafterage indicatedpreviously.employeswhoterminatewithatleast20yearsof creditedservicearealsoeligibletoelectearlybenefitsbetwenages 5andreceivethebenefitacruedtotheirdateofterminationas 50and5withreducedbenefitsequaltotheactuarialequivalentofthe benefitowhichtheywouldotherwisebentitledatage5.thesystem alsoprovidesdeathandisabilitybenefits.benefitsarestablishedby Statestatute. TheSystemisuesananualpubliclyavailablefinancialreportthat includesfinancialstatementsandrequiredsuplementaryinformationfor thesystem.thatreportmaybeobtainedbywritingtothelouisiana SherifsPensionandReliefFund,PostOficeBox3163,Monroe,Louisiana 7120,orbycaling(318) TheWestBatonRougeParishSherifprovidescertaincontinuinghealth careandlifeinsurancebenefitsforetiredemployes.substantialy alofthesherif'semployesbecomeligibleforthesebenefitsifthey reachnormalretirementagewhileworkingforthesherif'sofice. 21

25 Thesebenefitsforetiresandsimilarbenefitsforactivemployesare providedthroughaninsurancecompanywhosemonthlypremiumsarepaidby thesherif.thesherifrecognizesthecostofprovidingthesebenefits asanexpenditurewhenthemonthlypremiumsaredue.thesherif'scost ofbenefitsprovidedtoemployesandretireswas$725,010atjune30; 198.Thecostof.retirebenefitsfortenretirestotal$27,20for 8.LEASES June30,198. TheSherifofWestBatonRougeParishandpolicedepartmentofPort Alen,Adis,andWhiteCastleenteredintoanoperatingleaseofa buildingtobeusedasalawenforcementfacility(riverwestdrugtask Force)withacomencementdateofSeptemberi,196.Theleasewasfor oneyearwithoptiontorenewforoneaditionalyearwithananual comitmentof$6,60.anaditionalleaseforastoragebuildingwas enteredintoefectiveseptember6,196withananualcomitmentof $90.ThesetwoleaseswereterminatedefectiveDecember31,197and forthefiscalyearendedjune30,198,rentalcostwas$3,0and$450 9 respectively. Asumaryofchangesinagencyfundbalancesduetotaxingbodiesand othersfolows: o7/ol/97 AaencvFunds Balance Sherif'sClearing Aditions Deductions $3,409$148,593$16,874$134,156$8,125 Tax Inmate Inmate 37,868458,71912,743,4791,730,75 FundAcountColectorAct(WRC}Act(Jai]) 23,34 06/30/98 Balance 379,545516,32112,754,5811,602, ,984 i0.expendituresofthesherif'soficepaidbytheparishcouncil PeragrementbetwentheParishCouncilandtheSherif,alpersonel wilbeprovidedbythesheriftomanage,operateandadministerthe ParishPrison.TheSherifshalpayalcostandsubmitbi-weklyto i.litigation theparishonitemizedbilingforeimbursement. AtJune30,198,theWestBatonRougeParishSherifwasinvolvedin severallawsuits.thesherif'slegaladvisorsareunabletoestimate 2

26 12 theultimateresolutionofthesematers TheWestBatonRougeParishSherifusesarepairshopandfuel dispensingfacility,whichislocatedonlandownedbythewestbaton RougeParishCouncil.ThereisnorentpaidbytheSherifortheuse 13.YEAR20ISUE ofthisproperty. Theyear20isueistheresultofshortcomingsinmanyelectronicdata procesingsystemsandotherelectronicequipmentthatmayadversely efecttheoperationsofthesherif'soficeasearlyasfiscalyear 19. TheWestBatonRougeSherifhascompletedaninventoryofcomputer systemsandotherelectronicequipmentthatmaybefectedbytheyear 20isueandthatarenecesarytoconductoperationsoftheSherif's ofice.managementhasidentifiedthefolowingsystemsrequiringyear 20remediation: TheSherif'soficeiscurentlyremediatingitsfinancialreporting, FinancialReDortina.TaxColectionandPayrol systemshaveyetobecompleted.thesherif'soficehasinitiated thepurchaseofsoftwareandhardwarethatisexpectedtocost taxcolectionandpayrolsystems.validationandtestingofthese Becauseoftheunprecedentednatureoftheyear20isue,itsefects $25,0. andthesucesofrelatedremediationefortswilnotbefuly determinableuntiltheyear20andthereafter.managementcannot asumethathesherif'eoficeisorwilbeyear20ready,that"the remediationefortsofthesherif'soficewilbesucesfulinwhole orinpart,orthatpartieswithwhomthesherif'soficedoesbusines wilbeyear20ready. 23

27 sales,andgarnishments.italsoacountsforpaymentsof totherecipientsinacordancewithaplicablelaws. TheSherif'sFund.acountsforfundsheldincivil thesecolections suits,sherif's thatthesherifwilserveasthecolectorofstateandparishtaxesand fes.thetaxcolectorfundacountsforthecolectionandistributionof ArticleV,Section27oftheLouisianaConstitutionof1974,provides thesetaxesandfestotheapropriatetaxingbodies. CLEARINGACOUNT forcolectionsandpaymentofcashbonds,fines,courtcosts,andbondfes. ThisacountisusedbytheWestBatonRougeParishSheriftoacount forinmateearningsandwithdrawalswhileinmatesareparticipatinginthe workreleaseprogram. ThisacountisusedbytheWestBatonRougeParishSheriftoacount INMATEACOUNT-JAIL forinmatefundsuponincarcerationandthereafterfundsfromanysource ThisacountisusedbytheWestBatonRougeParishSheriftoacount 24

28 WestBatonRougeParishSherif PortAlen,Louisiana Schedule1 FiduciaryFunds-AgencyFunds CombiningBalanceShet FortheYearEndedJune30,198 SHERIF'SCLEARING TAX INMATE ACOUNT ASETS FUND ACOUNTCOLECTOR (WRC) Cashandcashequivalents $IL732$90,91$5L72$262,401 LIABILITIES Duetotherfunds Duetotaxingbodiesandothers $ 1,732 $28,720$ 62,271 4,951192, $70,131 TOTALLIABILITIES 25

29 ACOUNT INMATE (JAIL) $32,485 32,485 $15,981 16,504 $ $ $15,653 $27,728 26

30 WestBatonRougeParishSherif PortAlen,LDuisiana Schedule2 FiduciaryFunds-AgencyFunds ScheduleofChangesinBalancesDue totaxingbodiesandothers FortheYearEndedJune30,198 SHERIF'SCLEARING TAX ACOUNT INMATE RAIJANCR~ATBEGININGOFYEAR FUNP. ACOUNTCOLECTOR (WR~) ADITIONS $3/409$148,593~16,874$134~.156 Deposits Sherif'sales Bonds Finesandcosts 173,212 Garnishments Wagesandother Otherdeposits 172,308404,67 28,450 Taxes,fes,etc.paidto Interestoninvestments TaxColector 32,348 23,952 Totaladitions REDUCTIONS 458,719~2s743,479 1,640 12,724,31 19,148 1,730,75 381,2.7607,31212j760,3531,864,91 1,730~75 Taxes,fes,etc.distributed Depositssetledto: totaxingbodiesandothers Sherif'sGeneralFund ParishCouncil DistrictAtorney 68,397 12,754,581 ClerkofCourt Indigentdefenderboard Litigants 4, ,756 Atorneys,apraisers,etc. Louisianacomisionon 253,458 Judicialexpensefund Inmateacounts: lawenforcement 14,948 Othersetlements workreleasecenter 18,751 7,06 Othereductions jail BALANCEATENDOFYEAR Totalreductions 379,545 36,62 1, ,321 8, ,754 9,46 i_~_~2754,5811,602,510 27

31 ACOUNT (JAIL) INMATE 8,125 $31,157 TOTAL ,34 1, ,34 12,724, , ,78 12,754,581 78i , ,254 57, ,754 18, ~ ,382 57,730 90, ,461,941 28

32 WestBatonRougeParishSherif EXHIBITA PortAlen,Louisiana ScheduleofFederalFinancialAsistance FortheYearEndedJune30,198 PAS-THROUGHGRANTOR/ FEDERALGRANTOR/ PROGRAMNAME NUMBER CFDA UnitedStatesDepartmentofJustice LouisianaComisionofLawEnforcement RiverWestDrugTaskForce UnitedStatesDepartmentofJustice $38,403 LouisianaComisionofLawEnforcement Interdiction $16,357 29

33 INDEPENDENTAUDITOR'SREPORTSREQUIREDBY andcompliancewithlawsandregulationsispresentedincompliancewiththe requirementsofgovernmentauditinqstandards,isuedbythecomptroler T~efolowingindependentauditor'sreportoninternalcontrolstructure, GeneraloftheUnitedStates,andthebouisianaGovernmentalAuditGuide, isuedbythesocietyoflouisianacertifiedpublicacountantsandthe LouisianaLegislativeAuditor. 30

34 CERTIFIEDPUBLICACOUNTANT PHILT.GRAHAM 732GODWODBOULEVARD,SUITEF~BATONROUGE,LOUISIANA70806 TELEPHONE: FAX:504/S2B-486 December16,198 EXHIBITB HonorableRandalJ.Andre' WestBatonRougeParishSherif PortAlen,Louisiana RougeParishSherifasofandfortheyearendedJune30,198, andhaveisuedmyreportthereondateddecember16,198.i IhaveauditedthefinancialstatementsoftheWestBaton conductedmyauditinacordancewithgeneralyaceptedauditing standardsandthestandardsaplicabletofinancialaudits containedingovernmentauditinqs~and~rd$,isuedbythe ComptrolerGeneraloftheUnitedStates. Compliance WestBatonRougeParishSherif'sfinancialstatementsarefreof materialmistatement,iperformedtestsofitscompliancewith Aspartofobtainingreasonableasuranceaboutwhetherthe certainprovisionsoflaws,regulations,contractsandgrants, providinganopiniononcompliancewiththoseprovisionswasnotan noncompliancewithwhichcouldhaveadirectandmaterialefecton thedeterminationoffinancialstatementamounts.however, objectiveofmyauditand,acordingly,idonotexpresuchan opinion.theresultsofmytestsdisclosednoinstancesof noncompliancethatare.requiredtobereportedundergovernment AuditinqStandards. InternalControlOverFinancialReporting Ba punorereinwe

35 HonorableRandalJ.Andre December16,198 Page2 32

36 PHILT.GRAHAM CERTIFIEDPUBLICACOUNTANT 732GODWODBOULEVA~RD,SUITEF_~BATQ~.RQ.UQE.LOUISIANA70806 TELEPHONE:25/928~1865~FAX: ~: Decemberi6,198 RECEIVED LegislativeAuditor Lr-.~,.,~ JANu~19,.)F~ IhaveauditedthefinancialstatementsofthetheWestBatonRougeParishSherifasofandfor theyearendedjune30,198,andhaveisuedmfreporthereondateddecember16,19~fl.i conductedmyauditinacordancewithgeneralyaceptedauditingstandardsandthestan[:lards aplicabletofinancialauditscontainedingovernmentauditingstandards,isuedbythe ComptrolerGeneraloftheUnitedStates.MyauditofthefinancialstatementsasofJune30,198 resultedinanunqualifiedopinion. a Therewerenomaterialweaknesesreported Therewerenoreportableconditionsreported. NoinstancesofnoncompliancematerialtothefinancialstatementsoftheWestBaton RougeParishSherifwerediscloseduringtheaudit. SECTIONlhFINANCIAI.STATEMENTFINDINGS Therearenomajorfederalawards None N/A SECTIONIV:MANAGEMENTLETER None