E. J. Bourgeois, Constable Jefferson Parish 6th Justice Court

Transcription

1 E. J. Bourgeois, Constable Jefferson Parish 6th Justice Court Compiled Financial Statements and Supplementary Information William D. Mercer, CPA A PROFESSIONAL ACCOUNTING CORPORATION

2 CONTENTS Accountant's Compilation Report 3 Statement of Assets, Liabilities, and Fund Balance - Cash Basis 4 Statement of Revenues, Expenditures, and Changes in Fund Balance - Cash Basis 5 Schedule of Findings 6 Schedule of Prior Year Findings and Responses 7 Supplementary Information: Schedule of Compensation, Benefits, and Other Payments to Agency Head 9 Page

3 WILLIAM D. MERCER, CPA A PROFESSIONAL ACCOUNTING CORPORATION To the Owner E. J. Bourgeois, Constable Jefferson Parish 6'^ Justice Court The owner is responsible for the accompanying financial statements of E. J. Bourgeois, Constable, Jefferson Parish 6''^ Justice Court (a proprietorship), which comprise the statement of assets, liabilities, and fund balance - cash basis as of December 31, 2016, and the related statement of revenues, expenses, and changes in fund balance - cash basis for the year then ended in accordance with accounting principles generally accepted in the United States of America. I have performed a compilation engagement in accordance with Statements on Standards for Accounting and Review Services promulgated by the Accounting and Review Services Committee of the AICPA. I did not audit or review the financial statements nor was I required to perform any procedures to verify the accuracy or completeness of the information provided by the owner. Accordingly, I do not express an opinion, a conclusion, nor provide any form of assurance on these financial statements. The financial statements are prepared in in accordance with the cash basis of accounting, which is a basis of accounting other than accounting principles generally accepted in the United States of America. The owner has elected to omit substantially all of the disclosures ordinarily ordinarily included in financial statements prepared in accordance with the cash basis of accounting. If the omitted disclosures were included in the financial statements, they might influence the user's conclusions about the company's assets, liabilities, fund balance, revenues, and expenditures. Accordingly, the financial statements are not designed for those who are not infomied about such matters. Supplementary Information The schedule of compensation, benefits, and other payments to agency head on page 9 is presented for purposes of additional analysis and is not a required part of the basic financial statements. This information is the representation of management. The information was subject to my compilation engagement; however, I have not audited or reviewed the supplementary information and, accordingly, do not express an opinion, a conclusion, nor provide any form of assurance on such supplementary information. Baton Rouge, Louisiana June 27, S. SHERWOOD FOREST BLVD., SUITE 201 BATON ROUGE, LA PHONE (225) FAX (888) WMERCERCPA(a)COX.NET

4 STATEMENT OF ASSETS, LIABILITIES, AND FUND BALANCE - CASH BASIS December General Fund Garnishment Fund ASSETS Cash and equivalents $ TOTAL ASSETS $ LIABILITIES Accrued expenses FUND BALANCE $ See accountant's compilation report.

5 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUND BALANCE - CASH BASIS CASH RECEIPTS: Fees collected Garnishments collected Parish salary General Fund 110, Garnishment Fund Total Cash Receipts CASH DISBURSEMENTS: Garnishments paid to others Materials and supplies Other operating expenses Total Cash Disbursements Balance Available PAID FOR COMPENSATION: Amount retained for constable compensation Amount paid to employees , Total Paid for Compensation Increase in Fund Balance FUND BALANCE, beginning of year 1, FUND BALANCE, end of year See accountant's compilation report.

6 SCHEDULE OF FINDINGS There were no findings or questioned costs for the year ended December 31, 2016.

7 SCHEDULE OF PRIOR YEAR FINDINGS AND RESPONSES There were no findings noted for the prior year ended December 31, 2015, in the accountant's report dated June

8 SUPPLEMENTARY INFORMATION

9 SCHEDULE OF COMPENSATION, BENEFITS, AND OTHER PAYMENTS TO AGENCY HEAD Agency Head: E. J. Bourgeois, Constable Purpose: Salary Benefits - insurance Benefits - retirement Benefits - other Car allowance Vehicle provided by government Per diem Reimbursements Travel Registration fees Conference travel Continuing professional education fees Cell phone Unvouchered expenses Special needs Amount: $ 18,425 (a) $ 7,208 (b) $ 175 (c) $ 498 (c) (a) Paid by parish directly to constable (b) Paid by parish on behalf of constable (c) Reimbursed by parish See accountant's compilation report.