administerstheparishjailsystemandexercisesdutiesrequiredbytheparishcourtsystem,suchasprovidingbailifs,

Transcription

1 ReleaseDateZ~.t~/~/

2 LASALEPARISHSHERIF lena,louisiana *AsprovidedbyArticle"V,Section27oftheLouisianaConstitutionof1974,thesherifservesafour-yeartermas thechiefexecutiveoficerofthelawenforcementdistrictandex-oficiotaxcolectoroftheparish.thesherif administerstheparishjailsystemandexercisesdutiesrequiredbytheparishcourtsystem,suchasprovidingbailifs, executingordersofthecourt,andservingsubpoenas.asthechieflawenforcementoficeroftheparish,thesherif hastileresponsibilityforenforcingstateandlocalawsandordinanceswithintheteritorialboundariesoftheparish. TheSherifprovidesprotectiot~to~heresidentsoftheparishthroughon-sitepatrolsatdinvestigatioHs,serves~he residentsoftheparishthroughthestablishmentofneighborhodwatchprograms,anti-drugabuseprograms,et cetera,andprovidesasistancetotherlawenforcementagencieswiflintheparish.

3 LASALEPARISHSHERIF ]ena,louisiana ComponentUnitFinanciafStatements Fort~eYearE~d'edJune30,201 AncfAu~tor'sReport CONTENTS ndependentauditor'sreportoncomponentunitfinancialstatementsand SuplementalInformation ndependentauditor'sreportoncomplianceandoninternalcontrolover FinancialReportingBasedOnAuditofFinancialStatementsPerformedIn ComponentUnitFinancialStatements: AcordanceWithGovernmentAuditingStandards CombinedBalanceShet-AlFundTypesAndAcounts-June30,201 StatementOfRevenues,Expenditures,AndChangesInFund NotesToFinancialStatements Balance-BudgetGAPBasisandActualForTheYearEndedJune30,201 FiduciaryFundType-AgencyFunds: CombiningBalanceShet-June ScheduleOfChangesInDepositBalanceByFundsForTheYearEnded ScheduleOfFindingsAndQuestionedCost June Management'sSumaryOfPriorYearFindings Graphs PageNo

4 JOHNR.VERCHERPC CertfiedPuf~(icAcountant Jena,Louisiana71342 Teh(318) P.O.Box1608 Fax:(318) ItonorableCarlSmith LaSaleParishSherifand Jena,Louisiana Ex-OficioTaxColector June30,201aslistedinthetableofcontents.Thesefinancialstatementsaretheresponsibilityofthemanagementof IhaveauditedthecomponentunitfinancialstatementsoftheLaSaleParishSheriforthefiscalyearended thelasaleparishsherif.myresponsibilityistoexpresanopiniononthesestatementsbasedonmyaudit. Standards,bytheComptrolerGeneraloftheUnitedStates.ThosestandardsrequirethatIplanandperformtheaudit tobtainreasonableasuranceaboutwhetherthefinancialstatementsarefreofmaterialmistatement.anaudit 1conductedmyauditilacordancewithgeneralyaceptedauditingstandardsandtheGovernmentAuditing includesexamining,onatestbasis,evidencesuportingtheamountsandisclosuresinthefinancialstatements.an auditalsoincludesasesingtheacountingprinciplesusedandsignificantestimatesmadebymanagement,aswelas evaluatingtheoveralfinancialstatementpresentation.ibelievethatmyauditprovidesareasonablebasisformy opinion statements.asdescribedinote"1"item"d",thelaxcolectoragencyfundispreparedonthecashbasisof ṪheTaxColectorFundwasauditedseparatelybymeandisincludedintheSherif'scomponentunitfinancial acountinginsteadofthemodifiedacrualbasisasrequiredbygeneralyaceptedacountingprinciplesandpresented atmay31,201_ combinedbalanceshet,asdiscusedinthethirdparagraph,thecomponentunitfinancialstatementsreferedtoabove presentfairly,inalmaterialrespects,thefinancialpositionofthelasaleparishsherif,louisiana,asofjune30, Inmyopinion,exceptforthepresentationoftheTaxColectorFundonthecashbasisatMay31,201intile 201andtheresultsofitsoperationsfortheyearthenendedinconformitywithgeneralyaceptedacounting principles arenotarequiredpartofthecomponentunitfinancialstatementsofthelasaleparishsherif,louisiana.such whole.thecombining,individualfundsandschedulesandgraphsarepresentedforpurposesofaditionalanalysisand Ṁyauditwasmadeforthepurposeoforminganopiniononthecomponentunitfinancialstatementstakenasa informationhasbensubjectedtotheauditingproceduresapliedintheauditofthecomponentunitfinancial statements,and,inmyopinion,theinformationisfairlystatedinalmaterialrespectsinrelationtothecolnponeutunit financialstatementstakenasawhole.,~dnr,'~'e_.~-~ September23,201 Jena.Louisiana AMERICANINSTITUTEOFCERTIFIEDPUBLICACOUNTANTS SOCIETYOFLOUISIANACERTIFIEDPUBLICACOUNTANTS _MEMBER l

5 JOHNR.VERCHERPC Certfied'Pub(icAcountant dena,louisiana71342 Tel:(318) P.O.Box1608 Fax:(318) ltouorablecarlsmith LaSaleParishSherifand Ex-OficioTaxColector Jena.Louisiana theyearendedjune30,201,andhaveisuedmyreporthereondatedseptember23,201.1conductednayauditin acordancewithgeneralyaceptedauditingstandardsandthestandardsaplicabletofinancialauditscontainedin IhaveauditedthecomponentunitfinancialstatementsoftheLaSaleParishSherif,Jena,Louisiana,asofandfor GovernmentAuditingStandards',isuedbytheComptrolerGeneraloftheUnitedStates. AspartofobtainingreasonableasuranceaboutwhethertheLaSaleParishSherif,Jena,Louisiana'sfinancialstatements arcfreofmaterialmistatement,iperfomaedtestsofitscompliancewithertainprovisionsoflaws,regulations, contractsandgrants,noncompliancewithwhichcouldhaveadirectandmaterialefectonthedeterminationofinancial stalemenlamounts,ltowever,providinganopiniononcompliancewiththoseprovisionswasnotanobjectiveofnay audit,andacordingly,idonotexpresuchanopinion.theresultsofmytestsdisclosednoinstancesofnoncompliance thatarerequiredtobereportedundergovernmentauditingstandards. nternalcontroloverfinancialredortine overfinancialreportinginordertodeterminemyauditingproceduresforthepurposeofexpresingmyopiniononthe generalpurposefinancialstatementsandnotoprovideasuranceontheinternalcontroloverfinancialreporting.my luplaningandperformingmyaudit,iconsideredthelasaleparishsherif,jena,louisiana'sinternalcontrol considerationoftheinternalcontroloverfinancialreportingwouldnotnecesarilydisclosealmatersintheinternal controloverfinancialreportingthatmightbematerialweakneses.amaterialweaknesisaeonditioninwhichthe designoroperationofoneormoreoftheinternalcontrolcomponentsdoesnotreducetoarelativelylowleveltherisk thaimistaten~eutsinamountsthatwouldbematerialinrelationtothegeneralpurposefinancialstatementsbeingaudited mayocurandnotbedetectedwithinatimelyperiodbyemployesinthenormalcourseofperformingtheirasigned functions.inotednomatersinvolvingtheinternalcontroloverfinancialreportinganditsoperationthaticonsider1obc materialweakneses. MEMBER AMERICANINSTITUTEOFCERTIFIEDPUBLICACOUNTANTB SOCIETYOFLOUISIANACERTIFIEDPUBLICACOUNTANTB

6 intendedtobeandshouldnotbeusedbyanyoneotherthanthesespecifiedparties. ThisreportisintendedsolelyfortheinformationanduseofmanagemenlandtheLegislativeAuditorandisnot Jena,Louisiana September23,201

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8 LASALEPARISHSHERIF ALFUNDTYPESANDACOUNTS COMBINEDBALANCEStfET lena,louisiana June30,201 ASETS CashandCashEquivalents Investments ReceNables DueFromOtherGovernmentalUnits Equipment LIABILITIESANDFUNDEQUITY TOTALASETS Liabilities: AcountsPayable PayrolTaxesAndPensionPayables DueTOTaxingBodiesAndOthers TOTALIABILITIES FundEquity: InvestmentInGeneralFixedAsets FundBalance- Unreserved/Undesignated TotalFundEquity TOTALIABILITIESANDFUNDEQUITY _FundType Government1 Fiduciary Acount General FundTypeGeneral Agency Groups $50.897$1,724 Ase~ Fixed ,263 7,620 69$-0- _9.nlY~)_ Total -O- -O- Ō- -O- $1, (Memorandum $1.724,69 $ $3, $ $-0-$21, $ $-_o.:$._+.Y,Z6Z,4L8._ -O _$._._!;~23,.3Z8_. -0- $ $ ,378 $ $ $ Theacompanyingnotesareanintegralpartofthistatemenl

9 REVENUES Taxes-AdValorem LASALEPARISHSHERIF JENA,LOUISIANA GOVERNMENTALFUNDTYPE-GENERALFUND StatementolrRevenues,F~pen~tures and'cfsangesinfundbalances-budget GAPBasisanafActuaf FortheYea,"Endedlune30,201 IntergovementalRevenues: StateGrants: StateSuplementalPay PrisonSponsorship Other Fes,ChargesAndComisionsForServices ComisionsOn: Taxes,License,Etc. StateRevenueSharing CivilAndCriminalFes CourtAtendanceandCost FedingAndKepingOfPrisoners UseOfMoneyAndProperty Miscelaneous ReimbursementFromPrison TOTALREVENUES EXPENDITURES PublicSafety: PersonelServicesAndRelatedCosts ContractuatServices Maintenance,MaterialAndSuplies Travel StatutoryCharges Other CapitalOutlay TOTALEXPENDITURES Budget $1,360,0 45,0 80, ,925 8,073 17,635 3,434 73,672 49,80 18, ,30 $2,769,72 3,97 207, , Actua Variance Favorable (Unfavorable) $1,345,549$(14,451) 50,423 80, ,168 8,073 16,89 3,060 7,195 76,52 31,80 1,39,027 $2,82,505 39,285 20,356 9, ,674 9, , (52,73) (5,3O8) (13,262) (9,263) 39,906 (9,95) (1,589) EXCESOFREVENUEOVER(UNDER)EXPENDITURES _$_._{1.3_8_,_3.94)$_.{1,61.;949).$_{23~45,5)_ FUNDBALANCEATBEGININGOFYEAR FUNDBALANCEATENDOFYEAR 20,0 1,485,27 1,285,27 $61,606$1,323,378$1,261,72 Theacompanyingnotesareanintegralpartofthistatement

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11 LASALEPARISHSHER1FE NoteswtheFinanciafStatements lena,louisiana asthechiefexecutiveoficerofthelawenforcementdistrictandex-oficiotaxcolectoroftheparish.thesherif administerstheparishjailsystemandexercisesdutiesrequiredbytheparishcourtsystem,suchasprovidingbailifs, AsprovidedbyArticleV,Section27oftheLouisianaConstitutionof1974,thesherifservesafour-yearterm executingordersofthecourt,andservingsubpoenas. lawsandordinanceswithintheteritorialboundariesoftheparish.thesherifprovidesprotectiontotheresidentsof Asthechieflawenforcementoficeroftheparish,thesherifhastheresponsibilityforenforcingstateandlocal theparishthroughon-sitepatrolsandinvestigationsandservestheresidentsoftheparishthroughthestablishmentof neighborhodwatchprograms,anti-drugabuseprograms,etcetera.inadition,whenrequested,thesherifprovides asistancetotherlawenforcmentagencieswithintheparish. propertytaxes,parishocupationalicenses,staterevenuesharingfunds,sportinglicenses,fines,costs,andbond forfeituresimposedbythedistrictcourt. Asthex-oficiotaxcolectoroftheparish,thesherifisresponsibleforcolectingandistributiugadvalorem A.BASISOFPRESENTATION generalyaceptedacountingprinciples(gap)asapliedtogovernmentalunits.thegovernmentalacounting StandardsBoard(GASB)istheaceptedstandardsetingbodyforestablishiugovernmentalacountingandfinancial TheacompanyingfinancialstatementsoftheLaSaleParishSherifhavebenpreparedinconformitywith reportingprinciples. ILREPORTINGENTITY Codification)establishedcriteriafordeterminingthegovernmentalreportingentityandcomponentunitsthatshouldbe includedwithinthereportingentity.forfinancialreportingpurposes,inconformancewithgasbcodificatiousection Section210oftheGASBCodificationofGovernmentalAcountingandFinancialReportingStandards(GASB 210,thesherifincludesalfunds,acountgroups,activities,etcetera,thatarecontroledbythesherifasan independentlyelectedparishoficial.asanindependertlyelectedparishoficial,thesherifisolelyresponsiblefor theoperationsofhisofice,whichincludethehiringandretentionofemployes,authorityoverbudgeting, responsibilityfordeficits,andthereceiptandisbursementofunds.otherthancertainoperatingexpendituresofthe sherif'soficethatarepaidbytheparishpolicejuryasrequiredbylouisianalaw,thesherifisfinancialy independent,ltowever,sincethelasaleparishpolicejuryhasaprovalauthorityofthesherif'soficespace,capital budgetandtitletorealpropertyonwhichtheoficespaceresides,thelasaleparishsherifisconsideredacomponent unitofthelasaleparishpolicejury.certainunitsoflocalgovernmentoverwhichtbesherifexercisenoversight responsibility,suchastheparishpolicejury,parishscholboard,otherindependentlyelectedparishoficials,and municipalitieswithintheparish,arexcludedfromtheacompanyingfiuancialstatements.theseunitsofgovermoent areconsideredseparatereportingentitiesandisuefinancialstatementseparatefromthoseoftheparishsherif.

12 LASALEPARISHSHERIF lena,louisiana (1) NotestotileFinancial'Statements-(Cont.) C.FUNDACOUNTING Fundacountingisdesignedtodemonstratelegalcomplianceandtoaidfinancialmanagementbysegregating transactionsrelatingtocertaingovernmentfunctionsoractivities. Thesherifusesfundsandacountgroupstoreportonitsfinancialpositionandtheresultsofitsoperations. groupisafinancialreportingdevicedesignedtoprovideacountabilityforcertainasetsandliabilitiesthatarenot recordedonthefundsbecausetheydonotdirectlyafectnetexpendableavailablefinancialresources. Afundisaseparateacountingentitywithaself-balancingsetofacounts.Ontheotherhand,anacount andfiduciary(agencyfunds).thesefundsaredescribedasfolows: Fundsofilesherifareclasifiedintotwocategories:governmental(GeneralFundandSpecialRevenueFunds) GeneralFund oficeandacoutsfortheoperationsofthesherif'sofice.thesherif'sprimarysourceofrevenueisanadvalorem taxleviedbythelawenforcementdistrict.othersourcesofrevenueincludecomisionsonstaterevenuesharing, TheGeneralFund,asprovidedbyLouisianaRevisedStatute3:142,istheprincipalfundofthesherif's statesuplementalpayfordeputies,civilandcriminalfes,fesforcourtatendanceandmaintenanceofprisoners,el cetera.generaloperatingexpendituresarepaidfromthisfund. AgencyFunds fromthefundsaremadetovariousparishagencies,litigantsinsuits,etcetera,inthemanerprescribedbylaw.the Theagencyfundsareusedasdepositoriesforcivilsuits,cashbonds,taxes,fes,etcetera.Disbursements agencyfundsarecustodialinature(asetsequaliabilities)andonotinvolvemeasurementofresultsofoperations. D.BASISOFACOUNTING finaucialstatements.basisofacountingrelatestothetimingofthemeasurementsmade,regardlesofthe measurementfocusaplied.thegeneralfundisacountedforusingaflowofcurentfinancialresources Basisofacountingreferstowhenrevenuesandexpendituresarerecognizedintheacountsandreportedinthe measurementfocus.theacompanyingcomponentunitfinancialstatementshavebenpreparedonthemodified acrualbasisofacounting,(exceptforthetaxcolectoragencyfund,whichispreparedonthecashbasisof acounting,whicbaproximatesthemodifiedacrualbasisofacounting).thegeneralfundusesthefolowing practicesinrecordingrevenuesandexpenditures: Revenues populationandhomesteadsintheparish)arerecordedintheyearthetaxesareasesed.advaloremtaxesare asesedonacalendaryearbasis,becomedueonseptember15ofeachyear,andbecomedelinquenton Advaloremtaxesandcomisionsearnedfromtherelatedstaterevenuesharing(whichisbasedon December31.ThetaxesaregeneralycolectedinDecember,JanuaryandFebruaryofthefiscalyear.

13 LASALEPARISHSHERIF lena,louisiana NotestotheFinanciafStatements-(Cont.) (1) Revenues-fConi,) hltergovernmentalrevenuesarerecordedwhenthesherifisentitledtothefunds available luterestincomeontimedepositsisrecordedwhenthetimedepositshavematuredandtileincomeis Ṡubstantialyalotherevenuesarerecordedwhenreceived Expenditure~ fundliabilityisincured. Expendituresaregeneralyrecognizedunderthemodifiedacrualbasisofacountingwhentheirelated capitaleasesarerecordedasexpendituresandotherfinancingsourcesathetimeofacquisition. Procedsfromfilesaleofixedasetsarerecognizedwhenreceived.Fixedasetsacquiredthrough E.BUDGETPRACTICES preparedoiltheacrualbasisofacounting,waspublishedintheoficialjournal30dayspriortothepublichearing, whichwasheldathelasaleparishsherif'soficeonmay1,20,forcomentsfromtaxpayers.thebudgetis Tileproposedbudgetfor201wasmadeavailableforpublicinspectiononMay1,20.Theproposedbudget, legalyadoptedandamended,asnecesary,bythesherif.thebudgetwasamendedfortheyearendedjune30,201. expendituresarecariedforwardtothesubsequentyearasbeginingfundbalance. Alexpenditureapropriationslapseatyear-end.Unexpendedapropriationsandanyexcesofrevenuesover asamanagementcontroldevice.however,periodicomparisonsofbudgetandactualamountsaremade. Neitherencumbranceacountingnorformalintegrationofthebudgetintotheacountingrecordsisemployed F.ENCUMBRANCES G.CASIt,CASItEQUIVALENTSANDINVESTMENTS Thesherifdoesnotutilizencumbranceacounting Understatelaw,thesherifmaydepositfundsindemandeposits,interest-bearingdemandeposits,moneymarket acounts,ortimedepositswithstatebanksorganizedunderlouisianalawandnationalbankshavingtheirprincipal Cashincludesamountsindemandeposits,interest-bearingdemandeposits,andmoneymarketacounts. oficesinlouisiana.taxcolectionsmustbedepositedinabankdomiciledintheparishwherethefundsarecolected. 10

14 LASALEPARISHSHERIF lena,louisiana NotestotheFinancial'Statements-(Cont.) (1) G.CASH,CASHEQUIVALENTSANDINVESTMENTS-(CONT.) clasifiedasinvestmentsiftheiroriginalmaturitiesexced90days.however,iftheoriginalmaturiliesare90daysor Understatelaw,thesherifmayinvestinUnitedStatesbonds,treasurynotes,orcertificates.Thesearc les,theyareclasifiedascashequivalents.investmentsarestatedatcost. I.INVENTORY (USDA)throughtheLouisianaDepartmentofAgricultureandForestry,asprovidedbytheFodDistributionProgram (CFDA10.50).Theamountisnotconsideredmaterial,thusinventoryisnotpresentedinthefinancialstatements. hwentoryatjune30,201,consistsofcomoditiesreceivedfromtheunitedstatesdepartmentofagriculture 1.FIXEDASETS inthegeneralfixedasetsacountgroup.generalfixedasetsprovidedbytileparishpolicejuryarenotrecorded withinthegeneralfixedasetsacountgroup.nodepreciationhasbenprovidedongeneralfixedasets.alfixed Fixedasetsarerecordedasexpendituresathetimepurchased,andtherelatedasetsarecapitalized(reported) asetsarevaluedathistoricalcost. J.COMPENSATEDABSENCES Thesherif'soficehasthefolowingpolicyrelatingtovacationandsickleave sickleavepolicyis10daysperyearnon-cumulative. Employesofthesherif'soficearntwoweksofnon-cumulativevacationleaveachyear.Thesherif's K.LONG-TERMOBLIGATIONS obligationsacountgroup.expendituresforprincipalandinterestpaymentsforlong-termobligationsarerecognizedin thegeneralfundwhendue. Long-termobligationsexpectedtobefinancedfromtheGeneralFundarereportedinthegeneralong-term L.FUNDEQUITY Reserves foraspecificfutureuse. Reservesrepresenthoseportionsofundequitynotapropriableforexpenditureorlegalysegregated Designatedl~tndBalance Designatedfundbalancerepresentstentativeplansforfutureuseofinancialresources

15 LASALEPARISHSHERIF lena,louisiana (1) NotestotheFinancial'Statements-(Cont.) M.TOTALCOLUMNONCOMBINEDSTATEMENTS-OVERVIEW arepresentedonlytofacilitatefinancialanalysis.datainthiscolumndoesnotpresentfinancialposition,resultsof operations,orchangesinfinancialpositioninconformitywithgeneralyaceptedacountingprinciples.neitheris Totalcolumnonthecombinedstatements-overviewarecaptioned"MemorandumOnly"toindicatethathcy suchdatacomparabletoaconsolidation,lmerfundeliminationshavenotbenmadeintheagregationofthisdata. (2) utilizestheservicesofthelasaleparishtaxasesortoasesthepropertyvaluesandpreparethesherif'sproperty taxrol.thesherifbilsandcolectsitsownpropertytaxes. TheSherifleviestaxesonrealandbusinespersonalpropertylocatedwithinitsboundaries.TheSherif AsesmentDate PropertyTaxCalendar LevyDate TaxBilsMailed January1 TotalTaxesAreDue NoLaterThanJune1 PenaltiesAndInterestAreAded OnOrAboutOctober15 LienDate December31 Thefolowingisasumaryofauthorizedandleviedadvaloremtaxes January1 Authorized (3) LawEnforcement Milage Levied Milage Expiration Date N/A Deposits theamountofthefederaldepositinsurancecorporationinsurance.thesherif'sdepositsarecategorizedtogivean indicationofthelevelofriskasumedbythesherifatyear-end.thecategoriesaredescribesasfolows: ItistheSherif'spolicyfordepositstobe10%securedbycolateralatmarketorpar,whicheverislower,les ~Category1-InsuredorcolateralizedwithsecuritiesheldbytheSheriforbyitsagentintheSherif's ~Category2-Colateralizedwithsecuritiesheldbythepledgingfinancialinstitution'strustdepartmentor name. ~Category3-Uncolateralized agentinthesherif'sname.

16 LASALEPARIStSHERIF lena,louisiana NotestotileFinaueiafStatements-(Cont.) (3) Interest-SearingDemandDeposits BokBalance TimeDeposits SecuredasFolows: Total $1,75, /201 $3,072,973 1, FDIC(Category-I) GovernmentalInsuredSecurities(Category-2) $20,0 (4)RECEIVABLES Total $4,209,67 Tilereceivablesof$17,83atJune30,201,areasfolows ClasOfReceivables General AcountsReceivable Funds Agency DueFromOtherGovernmentalUnits 7,620 Funds Tota Total 10, $7,620 Alowancesfordoubtfulacountsisconsideredimaterialandisnotpresented $ -o- $17,83 10,263 (5) Asumaryofchangesingeneralfixedasetsfolows Equipmen BalanceJune30,20 Aditions Deletions $574,479 (4,820) BalanceJune30,201 $691,196 ~_~3~

17 LASALEPARISItStERIF lena,louisiana NotestotileFinanciafStatements-(Cont.) (6)PENSIONPLAN t'ensionandrelieffund(system),amultiple-employer(cost-sharing),publicemployeretirementsystem(pers), SubstantialyalemployesoftheLaSaleParishSherif'soficearemembersoftheLouisianaSherif's controledandadministeredbyaseparateboardoftrustes. werebetwentheagesof18and50athetimeoforiginalemploymentarerequiredtoparticipateinthesystem. Employesareligibletoretireatorafterage5withatleast12yearsofcreditedserviceandreceiveabenefit, Alsherifsandaldeputieswhoarefoundtobephysicalyfit,whocanearnaleast$40permonth,andwho payablemonthlyforlife,equaltoapercentageoftheirfinal-averagesalaryforeachyearofcreditedservice.the percentagefactortobeusedforeachyearofserviceis2.5percentforeachyeariftotalserviceisatleast12butles than15years,2.75percentforeachyeariftotalserviceisatleast15butlesthan20years,and3percentforeach yeariftotalserviceisatleast20years(act17of195increasedtheacrualrateby0.25perceutforalservices renderedonorafterjanuary1,1980).inanycase,theretirementbenefitcanotexced10percenloftheirfinalaveragesalary.final-averagesalaryisthemploye'saveragesalaryoverthe36consecutiveorjoinedmouthsthat producethehighestaverage.employeswhoterminatewithatleast12yearsofserviceandonotwithdrawtheir employecontributionsmayretireatorafterage5andreceivethebenefitacruedtotheirdaleofterminationas indicatedpreviously.employeswhoterminatedwithatleast20yearsofcreditedservicearealsoeligibletoelect earlybenefitsbetwenages50and5withreducedbenefitsequaltotheactuarialequivalentofthebenefitowhich theywouldotherwisebentitledatage5.thesystemalsoprovidesdeathandisabilitybenefits.benefitsare establishedbystatestatute. suplementaryinformationforthesystem.thatreportmaybeobtainedbywritingtothelouisianasherifspensiou TheSystemisuesananualpubliclyavailablefinancialreporthatincludesfinancialstatementsandrequired andrelieffund,postoficebox3163,monroe,louisiana7120,orbycaling(318) salaryandthelasaleparishsherifisrequiredtocontributeatanactuarialydeterminedrate.thecurentrateis5.0 percentofamalcoveredpayrol.contributionstothesystemalsoincludeone-halfofonepercentofthetaxeshown FundingPolicy.Planmenthersarerequiredbystatestatutetocontribute8.7percentoftheiranualcovered tobecolectiblebythetaxrolsofeachparishandfundsarerequiredandavailablefrominsurancepremiumtaxes. ThecontributionrequirementsofplanmembersandtheLaSaleParishSherifarestablishedandmaybeamendedby statestatute.asprovidedbylouisianarevisedstatute1:103,themployercontributionsaredeterminedbyactuarial valuationandaresubjectochangeachyearbasedontheresultsofthevaluationforthepriorfiscalyear.thelasale ParishSherif'scontributionstotheSystemfortheyearsendingJune30,201,20,and19,werequaltothe requiredcontributionsforeachyear.pensioncoststothesherif'soficeduringtheyearwas$123,727. theacompanyingfinancialstatements. Certainoperatingexpendituresofthesherif'soficearepaidbytheparishpolicejuryandarenotincludedin (8)COMODITIES Agriculture.Theseamounts,whicharenotconsideredmaterial,arenotpresentedinthefinancialstatements. Duringthefiscalyear,theLaSaleParishSherifreceivedcomoditiesfromtheLouisianal)epartnaentof 14

18 LASALEPARISHSHERIF ]ENA,LOUISIANA NotestotheFinaneiafStatements-(Cont.) (9) TheSherifwaspaidthefolowingamountsduringthe"201"fiscalyear Salary 201 Expense 7,0 Tota $84, (1O) managementomakesthnatesandasumptionsthatafecthereportedamountsofasetsandliabilitiesandisclosure ofcontingentasetsandliabilitiesathedateofthefinancialstatementsandthereportedamountsofrevenuesand Thepreparationofinancialstatementsinconformitywithgeneralyaceptedacountingprinciplesrequires expensesduringthereportingperiod.actualresultscouldiferfromthosestimates.

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20 Cash ASETS DueToTaxingBodiesAndOthers LIABILITIESANDEQUITY TOTALIABILITIESANDFUND BALANCE LASALEPARISHSHERIF FIDUCIARYFUNDTYPE-AGENCYFUNDS ]ENA,LOUISIANA COMBININGBALANCESItET June30,201 License May31, Escrow Fund CIvil Fund BondFund ColectorSelz 201Tax Fund Revenue Cash $621 $1,654,908$698$1, _.$_._jk.3_o.~.$51,16 $ $698$1,724,69 Theacompanyingnotesareanintegralpartofthistatement ]7

21 LASALEPARISHSHERIF FIDUCIARYFUNDTYPE-AGENCYFUNDS JENA,LOUISIANA Scfiedu(eoJCfiangesi.D~ositBa(ance6~Funds.fortfleYearEndedJune30,201 License July1,20 Escrow Fund Civil Fund BondFund Revenue Cash Selz ToMay3t,20t Colector Tax DepositBalanceAtBeginingOfPeriod._.~;270$._.37._49.'T$_._.9.2_,1_.53_.$_._.7;39_.$.f1.~_2.9.3:7_72$.1,42~,:zl3~1 Fund Tara Aditions Sait~.Sales,Etc. CashApearanceBonds Garnishments InterestEarnings Taxes,Fes,Etc.,PaidToTaxColector LicenseEscrow TotalAditions $372,065 5,265 1, $-0-301,067 Reductions 351$420, , $ $ ~.$._.~70.". 6,630, ,824 $372, ,967 s8~7!.!7~! 6,630, ,569 5,265 Taxes,Fes,Etc.,DistributedToTaxing DepositsSetledTo: BodiesAndOther Sherif'sGeneralFund -0-$ SetlementO1CashApearanceBonds: ClerkOfCourt LitigantsAndOtherSetlements Miscelaneous RefundedOrForfeited ,521 76,48 24, $ $6,350, $6,350, , , ,48 3,102 DepositBalanceAtEndOfPeriod TotalReductions $51,16$698$1,654,908$1,724,69 Theacempanyirlgnotesareanintegralpartofthistatemenl

22 LASALEPARISHSHERIF ]ENA,LOUISIANA SCHEDULEOFINDINGSANDQUESTIONEDCOST FortheYearEnded'June30,201 ofandfortheyearendedjune30,201andhaveisuedmyreporthereondatedseptember23,201.1conductedmy 1haveauditedthecomponentunitfinancialstatementoftheLaSaleParishSherif'sOfice,Jena,Louisiana,as auditinacordancewithgeneralyaceptedauditingstandardsandfilestandardsaplicabletofinancialauditscontained ingovermnentauditingstandards,isuedbythecomptrolergeneraloftheunitedstates.myauditofthefinancial statementsasofjune30,201resultedinaqualifiedopinion. SectionlSumaryofAuditor'sReports a.reporlonluternalcontrolandcompliancematerialtofilefinancialstatements InternalControl MaterialWeakneses[~]Yes[]NoReportableConditions[]Yes[]No b.federalawards(not-aplicable) ComplianceMaterialtoFinancialStatements[]Yes[]No InternalControl TypeofOpinionOnComplianceUnqualified[] MaterialWeaknesesE]Yes[]NoReportableConditions[]Yes[]No ForMajorPrograms Disclaimer[] Qualified[] ArethefindingrequiredtobereportedinacordancewithCircularA-13,Section.510(a)? Adverse[] []Yes[]No c.identificationofmajorprograms: CFDANumber(s) NameOfFederalProgram(orCluster) DolarthresholdusedtodistinguishbetwenTypeAandTypeBPrograms lstheauditea'low-risk'audite,asdefinedbyombcirculara-13? []yes[]no $ 19

23 LASALEPARISHSHERIF ]ENALOUISIANA SCHEDULEOFINDINGSANDOUESTIONEDCOST-(CONT.) SectionI!FinancialStatementFindingsRequiredToBeReportedInAcordanceWithGAGAS FortheYearEndeaClune30,201 SectionInternalControls NoilemsIoreporl Noitemstoreport SeclionIVFederalAwardsFindingsandQuestionedCosts-NotAplicable

24 LASALEPARISItSHER1F STATEOFLOUISIANA JENALOUISIANA MANAGEMENT'SUMARY OFPRIORYEARFINDINGS LegislativeAuditor StateofLouisiana BatonRouge,Louisiana sununariesrelatingtoauditfindingsbroughtotheiratentionasaresultoftheirfinancialauditfortheyearendedjune 30,20. ThemanagementoftheLaSaleParishSherif'sOfice,Jena,Louisianahasprovidedthefolowingaction 20-C-1 Generalfundexpendituresexcededbudgetedexpendituresby$294,41or1%.This ocuredprincipalybecausetheoficedidnotbudgetpersonelcostrelatedtoperatingthe prisoninurania.revisedstatute39:1310requiresthebudgetobeamendedwhenever expendituresexcedthebudgetbymorethan5%. CorectiveAglJg~ TheSherifpreparedanamendedbudgetwheneverthereisa5%variancebetwenactualand 20-I-l budgetedrevenuesorexpenditures. tresolved~ Privateinterestpersonelarexercisingcontrolofthatportionoftheprisonpayrolthat representsdeputy'salaries.thesexpendituresarerecordedinthesherif'sboks. CorectiveAction: TheSherif'sCivilDepartmentstartedpreparingpayrolofalSherif'spayrol 20-M-1 AlthoughtheSherif'sOficemaintainsrecordsofalmovablefixedasets,itdoesnot reconcilethoseamountstotheboksathendofeachyear.thishasresultedinsomeitems beinglistedtwiceonthereportandotheritemsnotlistedatal. CorectiveAK09~ Purchasesmadeontheboksduringtheyearwerereconciledwiththefixedasetsreportby year-end.alsalesofequipmentwerealsoreconciledwiththedispositionreportpreparedfor movablefixedasets. 20-M-2 Duringthecourseofmyaudit,Ifoundthat$9,316.0ofeding,transporting,andhandling prisonerevenuewasincorectlydepositedintothebondacount.theseamountsrepresent revenuetothesherif'sgeneralfund. 21

25 LASALEPARISHSHERIF STATEOFLOUISIANA JENA,LOUISIANA OFPRIORYEARFINDINGS-(Cont.) MANAGEMENT'SUMARY CorectiveA~li0n Moniesintheamountof9,316.0waswithdrawnfromthebondacountandepositedinthe 20-M-3 Sherif'sgeneralfund. Duringthecourseofmyaudit,Inotedthatheciviltaxdepartmenthadfailedtodeducta15% Sherif'scomisionor$7,048.96fromtaxescolectedforandistributedtotheLouisiana ForestryComision. CorectiveAction: TheSherif'sOficewrotetileLouisianaForestryComisionrequestingandreceiving reimbursementofthecomisionotdeducted. 20-M-4 Duringfilecourseofmyaudit,Inotedthat454prisonerdays,aproximately$10,42,had notbenbiledtothelouisianadepartmentofcorections. CorectiveAction: TheCivilDepartmentoftheSherif'sOficebiledandreceivedpaymentfromtheLouisiana DepartmentofCorectionsforthe454prisonerdaysowed.

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