LITLE&ASOCIATES CERTIFIEDPUBLICACOUNTANTS

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1 GeneralPurposeFinancialStatements Ruston,Louisiana WithSuplementalInformationSchedules AsofandfortheYearEnded June30,203 documentacopyoftherepo~ha;sb,'e~subn,~!tedto thentityandotherspopri-:~tep~,bhcoficio,isihe Underprov,sionsofstatelawthisreportisapub;it reportisavaiabk~farpubic;s;aec~<)nathe[!:~ton RougeoficeoftheLeGisi~;t:~oA.;dito~andwhere apropriateat~heoficeofthepnsrclefkofcourt ReleaseDate16ItIO'~ Ii LITLE&ASOCIATES CERTIFIEDPUBLICACOUNTANTS

2 Ruston,Louisiana AsofandfortheYearEndedJune30,203 GeneralPurposeFinancialStatements WithIndependentAuditors'Report WithSuplementalInformationSchedules CONTENTS StatementPageNo. IndependentAuditors'Report 2 GeneralPurposeFinancialStatements: CombinedBalanceShet,June30,203 AlFundTypesandAcountGroups A 5 GovernmentalFundType-GeneralFundandDrugTaskForce SpecialRevenueFund-CombinedStatementofRevenues, Expenditures,andChangesinFundBalances- Budget(GAPBasis)andActual B 6 NotestotheFinancialStatements 8 SuplementalInformationSchedules- FiduciaryFundType-AgencyFunds: SchedulePageNo. CombiningBalanceShet,June30,203 CombiningScheduleofChangesinBalances DuetoTaxingBodiesandOthers 2 2 IndependentAuditors'ReportRequiredby GovernmentAuditingStandards IndependentAuditors'ReportonComplianceandInternal ControlOverFinancialReporting 25 ScheduleofFindingsandQuestionedCosts 3 27 SumaryScheduleofPriorAuditFindings 4 28

3 LITLE&ASOCIATES CERTIFIEDPUBLICACOUNTANTS IndependentAuditors'Report CHARLESR,MARCHBANKS,JR.,CPA Win.TODLITLE,CPA HONORABLEWAYNEHOUCK LINCOLNPARISHSHERIF Ruston,Louisiana WehaveauditedthegeneralpurposefinancialstatementsoftheLincolnParishSherif,acomponentunit ofthelincolnparishpolicejury,asofjune30,203,andfortheyearthenended,aslistedinthetable ofcontents.thesegeneralpurposefinancialstatementsaretheresponsibilityofthelincolnparish Sherif'smanagement.Ouresponsibilityistoexpresanopiniononthesegeneralpurposefinancial statementsbasedonouraudit. WeconductedourauditinacordancewithU.S.generalyaceptedauditingstandardsandGovernment AuditingStandards,isuedbytheComptrolerGeneraloftheUnitedStates.Thosestandardsrequirethat weplanandperformtheauditobtainreasonableasuranceaboutwhetherthegeneralpurposefinancial statementsarefreofmaterialmistatement.anauditincludesexamining,onatestbasis,evidence suportingtheamountsandisclosuresinthegeneralpurposefinancialstatements.anauditalsoincludes asesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswelas evaluatingtheoveralfinancialstatementpresentation.webelievethatourauditprovidesareasonable basisforouropinion. Inouropinion,thegeneralpurposefinancialstatementsreferedtoabovepresentfairly,inalmaterial respects,thefinancialpositionofthelincolnparishsherifasofjune30,203,andtheresultsofits operationsfortheyearthenendedinconformitywithu.s.generalyaceptedacountingprinciples. Ourauditwasmadeforthepurposeoforminganopiniononthegeneralpurposef'mancialstatements takenasawhole.thesuplementalinformationscheduleslistedinthetableofcontentsarepresentedfor thepurposeofaditionalanalysisandarenotarequiredpartofthegeneralpurposefinancialstatements ofthelincolnparishsherif.suchinformationhasbensubjectedtotheauditingproceduresapliedin theauditofthegeneralpurposefinancialstatementsand,inouropinion,isfairlypresentedinalmaterial respectsinrelationtothegeneralpurposefinancialstatementstakenasawhole. PHONE(318) ~FAX(318) NORTH31~STRET,MONROE,LA MAILINGADRES:P,O.BOX4058MONROE,LA

4 IndependentAuditors'Report, June30,203 Ruston,Louisiana InacordancewithGovernmentAuditingStandards,wehavealsoisuedareportdatedSeptember5, 203,ontheLincolnParishSherif'scompliancewithlaws,regulations,contracts,andgrants,andour considerationoftheagency'sinternalcontroloverfinancialreporting.thatreportisanintegralpartof anauditperformedinacordancewithgovernmentauditingstandardsandshouldbereadinconjunction withthisreportinconsideringtheresultsofouraudit. Monroe,Louisiana September5,203 3

5 GENERALPURPOSEFINANCIALSTATEMENTS -4-

6 Rusten,Louisiana StatementA ALFUNDTYPESANDACOUNTGROUPS CombinedBalanceShet,June30,203 GOVERNMENTAL.FUNDTYPE. GENERALREVENUEAGENCYFIXED(MEMORANDUM DRUGTASK FORCEFIDUCIARYGROUP- ACOUNT FUNDFUNDFUNDsASETS SPECIALFUNDTYPE-GENERALTOTAL ONLY) ASETS Cashandcashequivalents Investments Receivables 2,678,930 $37,149$82,50$79,053 Duefromotherfunds 79,0763,926 $918,702 Duefromemployes 2,948 2,678,930 Oficefurnishingsandequipment ,02 $1,184, ~08 2, LIABILITIESAND TOTALASETS ~2~798,308$86,426~79,053=~ $4.867,875 Liabilities: FUNDEQUITY Acountspayable Salafies/witholdingspayable Deferedrevenues $31,894 Duetotherfunds 41,97 $31,894 FundEquity: Duetotaxingbodiesandothers Investmentingeneralf~edasets TotalLiabilities $2, NONE $ ,278 2,948 Fundbalance-tmreserved-undesignated TotalFundEquity 2~637,159 TOTALIABILITIES ,632 NONE1,184,08 $1,184,08 1,184, , ANDFUNDEQUITY $2,798,308$86.426~79,053=~ $4,867,875 Theacompanyingnotesareanintegralpartofthistatement. - 5-

7 Ruston,Louisiana GOVERNMENTALFUNDTYPE-GENERALFUNDAND DRUGTASKFORCESPECIALREVENUEFUND REVENUES Taxes-advalorem Intergovementalrevenues: Federalgrants Stategrants: Staterevenuesharing(net) Statesuplementalpay DARE Other Localgrants Fes,charges,andcomisionsfor services: Comisionsonlicenses&taxes Civilandcriminalfes Courtatendance Transportationofprisoners Bondforfeiture Taxnotices,etc. Other Useofmoneyandproperty Miscelaneous Totalrevenues EXPENDITURES Publicsafety: Curent: Personalservicesand relatedbenefits Operatingservices Materialsandsuplies Travelandothercharges Capitaloutlay Intergovernmental Totalexpenditures (Continued) CombinedStatementofRevenues,Expenditures andchangesinfundbalances-budget (GAPBasis)andActual FortheYearEndedJune Sta~mentB DRUGTASKFORCE GENERALFUND SPECIALREVENUEFUND VARIANCE VARIANCE FAVORABLE FAVORABLE BUDGETACTUAL(UNFAVORABLE)BUDGETACTUAL(UNFAVORABLE) $2,127,0$2,253,120 $126, ,0 109,0 90, ,0 20,0 6,0 5,50 7,0 47,0 21,0 9~0 2,92,50 2,523,0 275,70 159,50 16,0 170,0 90~0 3~234~20 24,39 24,39$35,0$40,868 $5, ,071 19,692 30,718 91,757 13,190 20,284 28,151 6,950 7,136 7, , ,23,147 2,51, , ,290 12, ,272 9~346 3~217~ ,692 30,718 1,75750,0 5,1909,10 1,284 8, , ,187 2,09 2~ ,985 (34,651) 9,210 3,549 35,728 (9,346) (50,0) (9,10) 90,18 90, ,565 7,895 35,60 12,390 3,10 53,843 1,30 37,973 13, ,72 6,565 (2,373) (853) 5.061

8 GOVERNMENTALFUNDTYPE-GENERALFUNDAND Ruston,Louisiana StatementB CombinedStatementofRevenues,Expenditures,and DRUGTASKFORCESPECIALREVENUEFUND ChangesinFundBalance-Budget (GAPBasis)andActual,etc. GENERALFUND VARIANCE SPECIALREVENUEFUND DRUGTASKFORCE BUDGETACTUAL(UNFAVORABLE)BUDGETACTUAL~UNFAVORABLE) VARIANCE EXCES(Deficiency)OF REVENUESOVER OTHERFINANCINGSOURCE EXPENDITURES ($241,70)$5,42 $247,12($20,219)$21,798 $42,017 Compensationforlosofasets EXCES(Defieieney)OF Totalotherfinancingsource NONE 5, ,604NONENONE REVENUESANDOTHER SOURCEOVER FUNDBALANCESAT EXPENDITURES (241,70) 252,726(20,219)21,798 42,017 FUNDBALANCESAT BEGININGOFYEAR 2, ENDOFYEAR $2,394,20$2,637,159 $242,959$37,062$83,632 $42,017 (Concluded) Theacompanyingnotesareanintegralpartofthistatemenṯ 7-

9 Ruston.Louisiana AsofandFortheYearEndedJune30,203 NotestotheFinancialStatements SUMARYOFSIGNIFICANTACOUNTINGPOLICIES fouryeartermasthechiefexecutiveoficerofthelawenforcementdistrictandex-oflciotaxcolector AsprovidedbyArticleV,Section27oftheLouisianaConstitutionof1974,thesherifservesa oftheparish.thesherifalsoadministerstheparishjailsystemandexercisesdutiesrequiredbythepaxish courtsystem,suchasprovidingbailifs,executingordersofthecourt,servingsubpoenas,etcetera.as thex-oficiotaxcolectoroftheparish,thesherifisresponsibleforthecolectionandistributionofad valorempropertytaxes,parishocupationalicenses,staterevenuesharingfunds,sportsmenlicenses,and fmes,costs,andbondforfeituresimposedbythedistrictcourt. theteritorialboundariesoftheparish.thesherifprovidesprotectiontotheresidentsoftheparish Thesherifhastheresponsibilityforenforcingstateandlocalaws,ordinances,etcetera,within throughon-sitepatrols,investigations,etcetera,andservestheresidentsoftheparishthroughthe establishmentofneighborhodwatchprograms,anti-drugabuseprograms,etcetera.aditionaly,the sherif,whenrequested,providesasistancetotherlawenforcementagencieswithintheparish. A.REPORTINGENTITY PoliceJuryisthefinancialreportingentityforLincolnParish.Thefinancialreporting Asthegoverningauthorityoftheparish,foreportingpurposes,theLincolnParish entityconsistsof(a)theprimarygovernment(policejury),(b)organizationsforwhichthe primarygovernmentisfmancialyacountable,and(c)otherorganizationsforwhichthe natureandsignificanceoftheirelationshipwiththeprimarygovernmentaresuchthat exclusionwouldcausethereportingentity'sfinancialstatementstobemisleadingor incomplete. criteriafordeterminingwhichcomponentunitshouldbeconsideredpartofthelincoln GovernmentalAcountingStandardsBoard(GASB)StatementNo.14established ParishPoliceJuryforfinancialreportingpurposes.Thebasicriterionforincludinga potentialcomponentunitwithinthereportingentityisfinancialacountability.thegasb hasetforthcriteriatobeconsideredindeterminingfmancialacountability.thiscriteria includes: 1Apointingavotingmajorityofanorganization'sgoverning body,and: Theabilityofthepolicejurytoimposeits wilonthatorganizationand/or -8-

10 NotestotheFinancialStatements(Continued) Ruston,Louisiana bthepotentialfortheorganizationtoprovide specificfinancialbenefitstoorimpose 2Organizationsforwhichthepolicejurydoesnotapointa specificfinancialburdensonthepolicejury. votingmajoritybutarefiscalydependentonthepolicejury. Organizationsforwhichthereportingentityfmancial statementswouldbemisleadingifdataoftheorganization isnotincludedbecauseofthenatureorsignificanceofthe relationship. operationsoftheparishjail,thesherifwasdeterminedtobeacomponentunitofthe LincolnParishPoliceJury,thefinancialreportingentity.Theacompanyingfinancial Becausethepolicejurymaintainsthesherif'soficeandprovidesfundsforvarious statementspresentinformationonlyonthefundsmaintainedbythesherifandot~ot presentinformationonthepolicejury,thegeneralgovernmentservicesprovidedbythat governmentalunit,ortheothergoveriunentalunitsthatcomprisethefinancialreporting entity. B.FUNDACOUNTING resultsofitsoperations.fundacountingisdesignedtodemonstratelegalcomplianceand Thesherifusesfundsandacountgroupstoreportonitsfinancialpositionandthe toaidfinancialmanagementbysegregatingtransactionsrelatedtocertaingovernment functionsoractivities. comprisesitsasets,liabilities,fundequity,revenues,andexpenditures.anacount group,ontheotherhand,isafinancialreportingdevicedesignedtoprovideacountability Afundisaseparateacountingentitywithaself-balancingsetofacountsthat forcertainasetsandliabilities(generalf'lxedasetsandgeneralong-termdebt)thatare notrecordedinthe"funds"becausetheydonotdirectlyafectnetexpendableavailable financialresources.theyareconcernedonlywiththemeasurementofinancialposition, notwiththemeasurementofresultsofoperations. Eachcategory,inturu,isdividedintoseparate"fundtypes".Governmentalfundsare Fundsareclasifiedintothrecategories;governmental,proprietary,midfiduciary. usedtoacountforagovernment'sgeneralactivities,wherethefocusofatentionison theprovidingofservicestothepublicasoposedtoproprietaryfundswherethefocusof atentionisonrecoveringthecostofprovidingservicestothepublicorotheragencies _q_

11 NotestotheFinancialStatements(Continued) Ruston,Louisiana throughservicechargesoruserfes.fiduciaryfundsareusedtoacountforasetsheld forothers.thesherif'scurentoperationsrequiretheuseofonlygovernmentaland fiduciaryfunds.thegovernmentalandfiduciaryfundtypesusedbythesherifare describedasfolows: GeneralFund 3:142,istheprincipalfundandisusedtoacountfortheoperationsof TheGeneralFund,asprovidedbyLouisianaRevisedStatute thesherif'sofice.thesherif'sprimarysourceofrevenueisanad valoremtax.othersourcesofrevenueincludecomisionsonstate revenuesharing,statesuplementalpayfordeputies,civilandcriminal fes,fesforcourtatendanceandmaintenanceofprisoners,etcetera. Generaloperatingexpendituresarepaidfromthisfund. SpecialRevenueFund grantsfromtheunitedstatesdepartmentofjusticepasedthroughthe TheDrugTaskForceSpecialRevenueFundconsistsofederal LouisianaComisiononLawEnforcementandAdministrationof CriminalJustice,andlocalmatchingrants.Thepurposeofthefundisto increasetheaprehension,prosecution,adjudication,detention, rehabilitation,eradication,andtreatmentofpersonswhoviolatestateand localawsrelatingtotheproduction,posesion,andtransferofcontroled substances. AgencyFunds bonds,taxes,fes,etcetera.disbursementsfromthefundsaremadeto Theagencyfundsareusedasdepositoriesforcivilsuits,cash variousparishagencies,litigantsinsuits,etcetera,inthemaner prescribedbylaw.theagencyfundsarecustodialinature(asetsequal liabilities)andonotinvolvemeasurementofresultsofoperations. C.FIXEDASETSANDLONG-TERMDEBT them.instead,capitalacquisitionsarereflectedasexpenditures(capitaloutlay)hathe Generalfixedasetsarenotcapitalizedinthefundusedtoacquireorconstruct governmentalfundsmadtherelatedasetsarereportedinthegeneralfixedasetsacount group.generalfixedasetsprovidedbytheparishpolicejuryarenotrecordedinthe -10-

12 NotestotheFinancialStatements(Continued) Ruston,Louisiana generalfixedasetsacountgroup.aproximately3percentofixedasetsarevalued atestimatedhistoricalcostsbasedontheactualcostsoflikeitemswhiletheremaining97 percentarebasedonactualhistoricalcosts.donatedfixedasetsarevaluedatheir estimatedfairmarketvalueonthedatereceived.nodepreciationhasbenprovidedon generalfixedasets.long-termobligations,suchascompensatedabsencespayable, expectedtobefinancedfromthegeneralfundarereportedinthegeneralong-term obligationsacountgroup.expendituresforcompensatedabsencesarerecognizedinthe GeneralFundwhentheleaveisactualytakenorwhenpaymentismadetothemploye aterminationoretirement. D.BASISOFACOUNTING measurementfocus.algovernmentalfundsareacountedforusingacurentfinancial Thefmancialreportingtreatmentapliedtoafundisdeterminedbyits resourcesmeasurementfocus.withthismeasurementfocus,onlycurentasetsand curentliabilitiesgeneralyareincludedonthebalanceshet.operatingstatementsfor thesefundspresentincreases(i.e.,revenuesandotherfinancingsources)andecreases (i.e.,expendituresandotherfinancinguses)inetcurentasets. fiduciaryfundtypes.underthemodifiedacrualbasisofacounting,revenuesare Themodifiedacrualbasisofacountingisusedforeportingalgovernmentaland recognizedwhensusceptibletoacrual(i.e.,whentheybecomebothmeasurableand available)."measurable"meanstheamountofthetransactioncanbedeterminedand "available"meanscolectiblewithinthecurentperiodorsonenoughthereaftertobe usedtopayliabilitiesofthecurentperiod.thesherifusesthefolowingpracticesin recognizingandreportingrevenuesandexpenditures: Revenues intheyearthetaxesarcdueandpayable.advaloremtaxesareasesed Advaloremtaxesandtherelatedstaterevenuesharingarerecorded onacalendaryearbasisandatachasanenforceablelienandbecomedue andpayableonthedatethetaxrolsaref'ledwiththerecorderof mortgages.louisianarevisedstatute47:i93requiresthathetaxrolbe filedonorbeforenovember15ofeachyear.advaloremtaxesbecome delinquentifnotpaidbydecember31.thetaxesarenormalycolected indecember,january,andfebruaryofthefiscalyear. servicesarerecordedwhenthesherifisentitledtothefunds. Intergovernmentalrevenuesandfes,charges,andcomisionsfor

13 NotestotheFinancialStatements(Continued) Ruston,Louisiana hasbenearnedandtheamountisdeterminable. Interestincomeondemandepositsisrecordedwhentheinterest availabletothesherif. Substantialy,alotherevenuesarerecordedwhentheybecome charges,andcomisionsforservicesaretreatedasusceptibletoacrual Basedontheabovecriteria,intergovernmentalrevenuesandfes Expenditures basisofacountingwhentherelatedfundliabilityisincured. Expendituresaregeneralyrecognizedunderthemodifiedacrual OtherFinancingSources financingsourceandisrecognizedwhentheunderlyingeventhasocured. Compensationforlosordamageofasetsisacountedforasother E.BUDGETPRACTICES publishedintheoficialjournalatleastendayspriortothepublichearing.pnblic Proposedbudgets,preparedonthemodifiedacrualbasisofacounting,are hearingsareheldathelincolnparishsherif'soficeduringthemonthofjunefor comentsfromtaxpayers.thebudgetsarethenlegalyadoptedbythesherifand amendedduringtheyear,asnecesary.budgetsarestablishedandcontroledbythe sherifatheobjectlevelofexpenditure.apropriationslapseatyear-endandmustbe reapropriatedforthefolowingyeartobexpended. theyear.budgetedamountsincludedintheacompanyingf'mancialstatementsincludethe originaladoptedbudgetamountsandalsubsequentamendments. Formalbudgetaryintegrationisemployedasamanagementcontroldeviceduring F.CASHANDCASHEQUIVALENTS underthelawsofthestateoflouisiana,thelawsofanyotherstateintheunion,orthe Understatelaw,thesberifmaydepositfundswithinafiscalagentbankorganized lawsoftheunitedstates.thesherifmayinvestincertificatesandtimedepositsofstate banksorganizedunderlouisianalawandnationalbankshavingprincipaloficesin -12-

14 NotestotheFinancialStatements(Continued) Ruston,Louisiana Louisiana.AtJune30,203,thesherifhascashandcashequivalents(bokbalances) totaling$918,702asfolows: Demandeposits Petycash $916,297 Total thesedeposits,ortheresultingbankbalances,mustbesecuredbyfederaldepositinsurance Thesedepositsarestatedatcost,whichaproximatesmarket.Understatelaw, pledgedsecuritiesplusthefederaldepositinsurancemustataltimesequaltheamounton orthepledgeofsecuritiesownedbythefiscalagentbank.themarketvalueofthe depositwiththefiscalagentbank.thesesecuritiesareheldinthenameofthepledging fiscalagentbankinaholdingorcustodialbankthatismutualyaceptabletobothparties. Cashandcashequivalents(bankbalances)atJune30,203,aresecuredasfolows: Bankbalances Federaldepositinsurance Pledgedsecurities Total agentbankratherthaninthenameofthesherif,theyareconsidereduncolateralized Becausethepledgedsecuritiesareheldbyacustodialbankinthenameofthefiscal (Category3)undertheprovisionsofGASBCodificationC20.106;however,Louisiana RevisedStatute39:129imposesastatutoryrequirementonthecustodialbanktoadvertise andselthepledgedsecuritieswithin10daysofbeingnotifiedbythesherifthathefiscal agenthasfailedtopaydepositedfundsupondemand.further,lrs39:124statesthat securitiesheldbyathirdpartyshalbedemedtobeheldinthesherif'sname. G.INVESTMENTS infederalyinsuredinvestments,investmentgrade(a-l/p-l)comercialpaperof domesticorporationsorintimedepositswithstatebanksorganizedunderlouisianalaw Understatelaw,thesherifmayinvestfundsinobligationsoftheUnitedStates, andnationalbankshavingprincipaloficesinlouisiana.investmentsaregroupedinto threcategoriesofcreditrisk: 1.Insuredoregistered,orforwhichthesecuritiesheldbythesheriforitsagentin thesherif'sname. -13-

15 NotestotheFinancialStatements(Continued) Ruston,Louisiana 2.Uninsuredandunregistered,withsecuritiesheldbythebank'strust departmentoragentinthesherif'sname. 3.Uninsuredandunregistered,withsecuritiesheldbythebank,orbyitstrust departmentoragentbutnotinthesherif'sname. investsonlyinsecuritiesoftheunitedstatestreasury(category1).theinvestmentshave Atyear-end,thesherif'sinvestmentbalancesareinamoneymarketacountwhich areportedvalueof$2,678,930,whichisalsofairmarketvalue.thereisnounrealized gainorlos. H.LEVIEDTAXES createdforthepurposeofprovidingfinancingtotheoficeofthesherifoflincoln AsprovidedbyLouisianaRevisedStatute3:901,alawenforcementdistricthasben Parish.LouisianaRevisedStatute3:903requiresthedistrictolevyataxonthe asesedvaluationofalpropertyapearingonthe197andsubsequentaxrolsinan amounthatwouldproduceforthedistrictintheinitialyearthesamerevenueasthat estimatedtobeproducedbythesherif'scomisiononadvaloremtaxesforthefiscal year forthe201taxrol,thedistrictlevied14.01mils. milagewhenaprovedbyamajorityofthevotersinthedistrict.onjuly18,192,an LouisianaRevisedStatute3:903alsoprovidesforthedistrictoimposeanaditional advaloremtaxof8.50milswaspasedbyamajorityofthedistrictvoters.the aditionalmilage,whichexpiredwiththe201taxrol,wasrenewedbyvotersforten yearsbeginingwiththe203taxrol. I.VACATIONANDSICKLEAVE year.after10yearsofcumulativefultimemployment,oneaditionaldayofvacation Afteroneyearofservice,alemployesaregranted10daysofvacationleaveach peryearshalbegranteduntilthenumberofvacationdaysreachesthemaximumof15 days.employeswilbealowed10daysofsickleaveachyear.neithervacationor sickleavecanbeacumulated. J.RISKMANAGEMENT theftof,damageto,andestructionofasets;erorsandomisions;andinjuriesto Thesherifisexposedtovariousriskoflosrelatedtolawenforcementliability;torts; -14-

16 NotestotheFinancialStatements(Continued) Ruston,Louisiana employes.tohandleriskoflos,thesherifmaintainscomercialinsurancecovering; automobileliability;generaliability;comercialcrime;lawenforcement;publicoficials liability;andworker'scompensationandemployer'sliability.noclaimswerepaidonany ofthepoliciesduringthepasthreyearswhichexcededthepolicies'coverageamounts. K.TOTALCOLUMNONTHEBALANCESHET indicatethatitispresentedonlytofacilitatef'mancialanalysis.datainthiscolumndoes ThetotalcolumnonthebalanceshetiscaptionedMemorandumOnly(overview)to notpresentfinancialpositioninconformitywithgeneralyaceptedacountingprinciples. Neitherisuchdatacomparabletoaconsolidation.Interfundeliminationshavenotben madeintheagregationofthisdata. RECEIVABLES Thereceivablesof$83,02atJune30,203,areasfolows Advaloremtax Intergovenunental-federalandstategrants Stategrants $7,372 5,827 Fes,charges&comisions 9,378 Transportationofprisoners Courtatendance Other 14,60 3, Total $83,02 1~713 3.DUEFROM/TOOTHERFUNDS Individualfundbalancesduefrom/totherfundsatJune30,203,areasfolows Duefrom Other GeneralFund AgencyFunds: Funds $2,948 Dueto Other Funds Civil Criminal DrugTaskForce Total 15-

17 Ruston,Louisiana NotestotheFinancialStatements(Continued) CHANGESINGENERALFIXEDASETS AsumaryofchangesinoficefurnishingsandequipmentfortheyearendedJune30,203 folows: Buildingsandimprovements Comunicationequipment Oficequipment Publicsafetyequipment Weapons Vehicles Federalasets Total 5.PENSIONPLAN Balance July1,202 $1,850 83, ,873 16,290 14, ,67 46,560 $1, Balance AditionsDeletionsJune $31,256 21,574 18,158 ($1,482) (26,464) (7,95) (156) 101,592_(35,481) $172,580($71,538) $1,850 13, , ,493 14, , SubstantialyalemployesoftheLincolnParishSherif'soficearemembersoftheLouisiana Sherif'sPensionandReliefFund(System),acost-sharing,multiple-employerdefinedbenefitpension planadministeredbyaseparateboardoftrustes. Alsherifsandaldeputieswhoarefoundtobephysicalyfit,whoearnatleast$40permonth, andwhowerebetwentheagesof18and50athetimeoforiginalemploymentarerequiredto participateinthesystem.employesareligibletoretireatorafterage5withatleast12yearsof creditedserviceandreceiveabenefit,payablemonthlyforlife,equaltoapercentageoftheirfinalaveragesalaryforeachyearofcreditedservice.thepercentagefactortobeusedforeachyearofservice is2.5percentforeachyeariftotalserviceisatleast12butlesthan15years,2.75percentforeach yeariftotalserviceisatleast15butleasthan20years,and3percentforeachyeariftotalserviceis atleast20years(act17of195increasedtheacrualrateby0.25percentforalservicerenderedon orafterjanuary1,1980).inanycase,theretirementbenefitcanotexced10percentoftheirfinalaveragesalary.final-averagesalaryisthemploye'saveragesalaryoverthe36consecutiveorjoined monthsthatproducethehighestaverage.employeswhoterminatewithatleast12yearsofserviceand donotwithdrawtheiremployecontributionsmayretireatorafterage5andreceivethebenefitacrued totheirdateofterminationasindicatedpreviously.employeswhoterminatewithatleast20yearsof creditedservicearealsoeligibletoelectearlybenefitsbetwenages50and5withreducedbenefits equaltotheactua_dalequivalentofthebenefitowhichtheywouldotherwisebentitledatage5.the Systemalsoprovidesdeathandisabilitybenefits.Benefitsarestablishedoramendedbystatestatute. TheSystemisuesananualpubliclyavailablef'mancialreporthatincludesf'mancialstatements andrequiredsuplementaryinformationforthesystem.thatreportmaybeobtainedbywritingtothe LouisianaSherifsPensionandReliefFund,PostOficeBox3163,Monroe,Louisiana7120,orby caling(318)

18 NotestotheFinancialStatements(Continued) Ruston,Louisiana andthelincolnparishsherifisrequiredtocontributeatanactuarialydeterminedrate.thecurentrate Planmembersarerequiredbystatestatutetocontribute9.8percentoftheiranualcoveredsalary is7.75percentofanualcoveredpayrol.contributionstothesystemalsoincludeone-halfofone percentofthetaxeshowntobecolectiblebythetaxrolsofeachparishandfundsasrequiredand availablefrominsurancepremiumtaxes.thecontributionrequirementsofplanmembersandthelincoln ParishSherifarestablishedandmaybeamendedbystatestatute.AsprovidedbyLouisianaRevised Statue1:103,themployercontributionsaredeterminedbyactuarialvaluationandaresubjectochange eachyearbasedontheresultsofthevaluationforthepriorfiscalyear.thelincolnparishsherif's contributionstothesystemfortheyearsendedjune30,203,202,and201were$140,301,$19,149, and$90,242,respectively,equaltotherequiredcontributionsforeachyear. 6.POSTRETIREMENTHEALTHCAREAND LIFEINSURANCEBENEFITS itsretiredemployes.substantialyalofthesherif'semployesbecomeligibleforthesebenefitsif TheLincolnParishSherifprovidescertaincontinuinghealthcareandlifeinsurancebenefitsfor theyreachnormalretirementagewhileworkingforthesherif.thesebenefitsforetiresandsimilar benefitsforactivemployesareprovidedthroughaninsurancecompanywhosemonthlypremiumsare paidjointlybythemployeandbythesherif.thesherifrecognizesthecostofprovidingthese benefits(sherif'sportionofpremiums)asanexpenditurewhenpaiduringtheyear,whichwas$250,248 fortheyearendedjune30,203.ofthatamount,$20,203wasforetirebenefits. CHANGESINAGENCYFUNDBALANCES June30,203,folows: Asumaryofchangesinagencyfundbalancesduetotaxingbodiesandothersfortheyearended Colector Tax Balanceat Fund CwH Fund Criminal Fund Total Aditions June30,202 Reductions 17,841,13640,4341,014,27619,495,823 $734,42$46,756 $65,326 $846,524 Balanceat June30,203 (17,972,204)(627,765)(943,480)(19,543,49) $603,351$59,425 $136,12 $798,898 8.LITIGATIONANDCLAIMS coveredbythesherif'sliabilityinsurance. AtJune30,203,theLincolnParishSherifisinvolvedinseveralawsuitswhicharefuly -17-

19 NotestotheFinancialStatements(Continued) Ruston,Louisiana EXPENDITURESOFTHESHERIF'SOFICE PAIDBYTHEPARISHPOLICEJURY andoperatingthecourthouse,asrequiredbylouisianarevisedstatute3:4715,ispaidbythelincoln TheLincolnParishSherif'soficeislocatedintheparishcourthouse.Thecostofmaintaining ParishPoliceJury. 10.FUNDBALANCE $9,767thatwasnotreceived. BeginingfundbalanceintheGeneralFundhasbenrestateduetoaprioryeareceivableof 1.FEDERALFINANCIALASISTANCE PAS-THROUGHGRANTORNAME/ :FEDERALGRANTOR/ UNITEDSTATESDEPARTMENT PROGRAMTITLE Directprogram-ComunityOrientedPolicingServices OFJUSTICE NUMBER CFDA THROUGH GRANTORS NUMBER PAS EXPENDITURES YEARENDED June FORTHE PasedthroughLouisianaComisionon LawEnforcementandAdministration UMWX203 $10,454 ofcriminaljustice: K-9NarcoticsUnit Multi-JurisdictionalTaskForce B-9-1~26 LocalLawEnforcementBlockGrant TotalUnitedStatesDepartmentofJustice B LB-BX ,868 5,85 8,0 TotalFederalFinancialAsistance

20 SUPLEMENTALINFORMATIONSCHEDULES -19-

21 SUPLEMENTALINFORMATIONSCHEDULES Ruston,Louisiana AsofandFortheYearEndedJune30,203 FIDUCIARYFUNDTYPE-AGENCYFUNDS TAXCOLECTORFUND colectorofstateandparishtaxes,ocupationalicenses,andfes.thetaxcolectorfundisusedto ArticleV,Section27oftheLouisianaConstitutionof1974,providesthathesherifwilserveasthe colectandistributethesetaxes,licenses,andfestotheapropriatetaxingbodies. CIVILFUND paymentofthesecolectionstothesherif'sgeneralfundandotherecipientsinacordancewith aplicablelaws. TheCivilFundacountsforthecolectionofundsincivilsuits,sherif'sales,andgarnishmentsand inacordancewithaplicablelaws. TheCriminalFundacountsforbonds,fmesandcosts,andpaymentofthesecolectionstorecipients -20-

22 ScheduleI FIDUCIARYFUNDTYPE-AGENCYFUNDS Ruston,Louisiana CombiningBalanceShet,June30,203 COLECTOR FUND T~ CIVIL FUND criminal FUND TOTAL ASETS Cashandequivalents $603,351$59,480$136,2$79,053 LIABILITIES $603,351$59,480$136,2$79,053 Unsetledepositsdueto GeneralFund Others $ $ $154 TOTALIABILITIES._ $603,351$59,480$136,2_._.~2_$79,

23 Schedule2 FIDUCIARYFUNDTYPE-AGENCYFUNDS Ruston,Louisiana CombiningScheduleofChangesinUnsetled BalancesDuetoTaxingBodiesandOthers FortheYearEndedJune30,203 COLECTOR FUND T~ CIVIL FUND CRIMINAL UNSETLEDBALANCESDUE FUND OTHERS, TOTAXINGBODIESAND JUNE30,202 ADITIONS $734,42$46,756 $65~326 $846,524 Deposits: Fines,bondforfeitures, Sherif'sales Garnishments andcosts $370,819 Taxes,fes,etc.paidtotax Otherdeposits 148,424 $1,01,321 1,01,321 $370, ,191 2,95 148, ,146 colector: Advaloremtaxes Prioryeartaxes $16,523,65 Protestaxes Firedistrictfes 81,167 16,523,65 59,692 81,167 Prioryearfiredistrictfes Insurancelicenses Staterevenuesharing , , hltereston: 53, , ,783 Nowacount Delinquentaxes Firedistrictfes 12,764 Protestedtaxesheldinescrow 30, ,764 Taxnotices,etc. Prioryeartaxes 21,747 5,276 30, ,276 Redemptions Colectionforothers 104,382 28,62 Totaladitions 79, ,382 21,747 28,62 17,841,13 18~575,5 640,434 79, ,495,823 (Continued) -2-

24 Ruston,Louisiana FIDUCIARYFUNDTYPE-AGENCYFUNDS CombiningScheduleofChangesinUnsetled BalancesDuetoTaxingBodiesandOthers,203 REDUCTIONS Deposits,taxes,fes,etc.setledto LouisianaTaxConmaision LouisianaForestry Comision Sherif'sGeneralFund OtherSherifs Policejury Scholboard Asesor Stateagencies Municipalities Lawenforcementagencies DistrictAtorney ClerkofCourt Indigentdefenderboard CityofRuston Coroner Litigants Atorneys,apraisers,etc. Pensionfunds NorthwestCrimeLab Judicialclerk FireProtectionService DistrictNo.1 Victim'srestitution Othersetlements Redemptions Refimds Totalreductions UNSETLEDBALANCESDUE TOTAXINGBODIESAND OTHERS,June30,203 (Concluded) TAX COLECTOR FUND $4,746 CIVIL FUND 17,719 2,542,70$146,137 4,202,34 1,059 8,294, ,246 3,416 24, ,606 42, ,578 14,530 29, ,410 17,972, ,290 2,9 31, Schedule2 C~MINAL FUND TOTAL $184, ,463 27,821 14,935 8,805 13,724 32,46 1,54 3,391 31,634 96,21 20,32 17, $4,746 17,719 2,873,58 1,059 4,482,807 8,294, ,246 27,821 14,935 8,805 13,724 60,48 1,54 959,606 3, ,290 2,9 42,687 31,634 96,21 898,578 20,32 63,596 29, ,410 19~543,48 $603~351$59,425 $136,123 $798,89-23-

25 IndependentAuditors'ReportRequired bygovernmentauditingstandards internalcontroloverfinancialreposingispresentedincompliancewiththerequirementsofgovernment ThefolowingIndependentAuditors'Reportoncompliancewithlaws,regulationsandcontracts,and AuditingStandards,isuedbytheComptrolerGeneraloftheUnitedStatesandtheLouisiana GovernmentalAuditGuide,isuedbytheSocietyofLouisianaCertifiedPublicAcountantsandthe LouisianaLegislativeAuditor. -24-

26 LITLE&ASOCIATES CERTIFIEDPUBLICACOUNTANTS IndependentAuditors'ReportonComplianceandCHARt'SR.MARCHBANKS,JR.,CPA InternalControlOverFinancialReporting Win.TODLITLE,CPA LINCOLNPARISHSHERIF Ruston,Louisiana WehaveauditedthegeneralpurposefinancialstatementsoftheLincolnParishSherifasofandforthe yearendedjune30,203andhaveisuedoureporthereondatedseptember5,203.weconductedour auditinacordancewithu.s.generalyaceptedauditingstandardsandthestandardsaplicableto financialauditscontainedingovernmentauditingstandards,isuedbythecomptrolergeneralofthe UnitedStates. Compliance AspartofobtainingreasonableasuranceaboutwhethertheLincolnParishSherif'sfinancialstatements arefreofmaterialmistatement,weperformedtestsofitscompliancewithcertainprovisionsoflawș regulations,contractsandgrants,noncompliancewithwhichcouldhaveadirectandmaterialefecton thedeterminationofinancialamounts.however,providinganopiniononcompliancewiththose provisionswasnotanobjectiveofourauditand,acordingly,wedonotexpresuchanopinion.the resultsofourtestsdisclosednoinstancesofnoncompliancethatarerequiredtobereportedunder GovernmentAuditingStandards. InternalControlOverFinancialReporting Inplaningandperformingouraudit,weconsideredtheLincolnParishSherif'sinternalcontrolover f'mancialreportinginordertodetermineourauditingproceduresforthepurposeofexpresingouropinion onthefinancialstatementsandnotoprovideasuranceontheinternalcontroloverfinancialreporting. Ourconsiderationoftheinternalcontroloverfinancialreportingwouldnotnecesarilydisclosealmaters intheinternalcontroloverfinancialreportingthatmightbematerialweakneses.amaterialweaknes isaconditioninwhichthedesignoroperationofoneormoreoftheinternalcontrolcomponentsdoes notreducetoarelativelylowleveltheriskthatmistatementsinamountsthatwouldbematerialin relationtothefinancialstatementsbeingauditedmayocurandnotbedetectedwithinatimelyperiodby employesinthenormalcourseofperformingtheirasignedfunctions.wenotednomatersinvolving theinternalcontroloverfinancialreportinganditsoperationthatweconsidertobematerialweakneses. PHONE(318) *FAX(318) NORTH31=TSTRET~MONROE,LA71201 MAIUNGADRES:P.O.BOX40-48"~MONROE,LA7121%4068

27 Ruston,Louisiana IndependentAuditors'ReportonCompliance AndInternalControlOverFinancialReporting,etc June30,203 ThisreportisintendedsolelyfortheinformationanduseoftheLincolnParishSherif,managementof thesherif'sofice,interestedstateagencies,andthelouisianalegislativeauditorandisnotintended tobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties. Monroe,Louisiana September5,203 ~26-

28 Schedule3 Ruston,Louisiana ScheduleofFindingsandQuestionedCosts FortheYearEndedJune30,203 A.SUMARYOFAUDITRESULTS 1.Theauditors'reportexpresesanunqualifiedopiniononthegeneralpurposefmancialstatements ofthelincolnparishsherif. 2.Noinstancesofnoncompliancematerialtothef'mancialstatementsoftheLincolnParishSherif weredisclosedduringtheaudit. 3.Noreportableconditionsrelatingtotheauditofthefinancialstatementsarereportedinthe IndependentAuditors'ReportonInternalControl. B.FINDINGS-FINANCIALSTATEMENTSAUDIT None -27-

29 Schedule4 Ruston,Louisiana SumaryScheduleofPriorAuditFindings FortheYearEndedJune30,203 TherewerenoauditfindingsreportedintheauditfortheyearendedJune30,