THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND. VERNON PARISH ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED December 31, 2004

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1 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND VERNON PARISH ANNUAL FINANCIAL REPORT FOR THE YEAR ENDED December 31, 2004 Under provisions of state law, this report is a public document. Acopy of the report has been submitted to the entity and other appropriate public officials The report is available for public inspection at the Baton Rouge office of the Legislative Auditor and where appropriate, at the office of the parish clerk of court. Release 3-C) S

2 THIRTIETH JUDICIAL DISTRICT COURT EXPENSE FUND Annual Financial Statements As of and for the Year Ended December 31, 2004 Statement/ Schedule Page Independent Auditor's Report Required Supplemental Information (Part 1) Management's Discussion and Analysis Basic Financial Statements: Government-Wide Financial Statements: Statement of Net Assets A 10 Statement of Activities B 11 Fund Financial Statements: Balance Sheet-Governmental Fund C 13 Reconciliation of the Governmental Funds Balance Sheet to the Government-Wide Financial Statement of Net Assets D 14 Statement of Revenues, Expenditures, and Changes in Fund Balance Governmental Fund E 15 Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds to the Statement of Activities F 16 Notes to Financial Statements: Notes to the Financial Statements Required Supplemental Information (Part III Statement of Revenues, Expenditures, and Changes in Fund Balances- Budget & Actual

3 Other Report Required by Government Auditing Standards 23 Report on Compliance and on Internal Control Over Financial Reporting Based on an Audit of Basic Financial Statements Performed in Accordance with Government A uditing Standards Supplemental Information Schedule of Findings and Questioned Costs 26 Schedule of Prior Year Findings 26 Statement of Revenue 27 Schedule of Compensation Paid Board Members - Sch 3 28

4 ELLIOTT & ASSOCIATES, INC. Professional Accounting Corporation P.O. Box 1287 Leesville, Louisiana (337) W. Micheat Elliott, CPA (337) Fax The Honorable Judge Vernon Clark, the Honorable Judge John Ford and the Honorable Lester Kees Thirtieth Judicial District Judges Leesville, Louisiana INDEPENDENT AUDITOR'S REPORT I have audited the accompanying general-purpose financial statements of the Thirtieth Judicial District Court Judicial Expense Fund, a component unit of the Vernon Parish Police Jury, as of and for the year ended December 31, 2004, as listed in the table of contents. These general-purpose financial statements are the responsibility of the Thirtieth Judicial District Court Judicial Expense Fund's management. My responsibility is to express an opinion on these general-purpose financial statements based on my audit. I conducted my audit in accordance with generally accepted auditing standards and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Those standards require that I plan and perform the audit to obtain reasonable assurance about whether the general-purpose financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the general-purpose financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall general-purpose financial statement presentation. I believe that my audit provides a reasonable basis for my opinion. In my opinion, the general-purpose financial statements referred to above present fairly, in all material respects, the financial position of the Thirtieth Judicial District Court Judicial Expense Fund as of and for the year then ended December 31, 2004, and the results of its operations for the year then ended in conformity with accounting principles generally accepted in the United States of America. As described in Note 1 (A), the Expense Fund has implemented a new financial reporting model, as required by the provisions of GASB Statement No. 34, Basic Financial Statements - and Management's Discussion and Analysis -for State and Local Governments, as of December 31, In accordance with Government Auditing Standards, I have also issued a report dated June 10,2005, on my consideration of the Thirtieth Judicial District Court Judicial Expense Fund's internal control over financial reporting and my tests of its compliance with laws, regulations, contracts and grants.

5 The Management's Discussion and Analysis pages 3 through 7 and the budgetary comparison information (Schedule 1) on page are not required parts of the basic financial statements but are supplementary information required by the Governmental Accounting Standards Board. I have applied certain limited procedures, which consisted principally of inquires of management regarding the methods of measurement and presentation of the required supplementary information. However, I did not audit the information and express no opinion on it. Leesville, Louisiana June 10, 2005

6 REQUIRED SUPPLEMENTAL INFORMATION MANAGEMENT'S DISCUSSION AND ANALYSIS

7 THIRTIETH JUDICIAL DISTRICT COURT State of Louisiana Parish of Vernon 215 South Fourth Street P.O. Box 1700 Leesville, Louisiana (337) (Fax) Vernon B. Clark John C. Ford Lester P. Kees District Judge District Judge District Judge Division "A" Division "B" Division "C" (337) (337) (337) Management's Discussion and Analysis Our discussion and analysis of the Thirtieth Judicial District Court Judicial Expense Fund financial performance provides an overview to the Expense Fund's financial activities for the year ended December 31, Please read in conjunction with The Expense Funds's basic financial statements which began on page 9. Financial Highlights *The Expense Fund's total assets decreased by $17,591 during the year ended December 31, The decrease in net assets is attributable to implementation of GASB 34 and recording $57,557 as prior period depreciation. *There was also an increase of $35,069 in unrestricted net assets. Unrestricted net assets are those assets available to meet the day to day operating needs of the Expense Fund. Using This Annual Report This annual reports consists of Management's Discussion and Analysis, the basic financial statements, and notes to the financial statements. Management's Discussion and Analysis provides a narrative of the Expense Fund's financial performance and activities for the year ended December 31, The basic financial statements provide readers with a broad overview of the Expense Fund's finances, in a manner similar to a private-sector business. The notes provide additional information that is essential to a full understanding of the data provided in the basic financial statements. Reporting the Expense Fund as a Whole The Statement of Net Assets and the Statement of Activities These statements include all assets and liabilities using the accrual basis of accounting, which is similar to the accounting used by most private-sector companies. All of the current year's revenues and expenses are taken into account regardless of when cash is received or paid. These two statements report the Expense Fund's net assets and changes in them. The Expense Fund's net assets, the difference between assets and liabilities, measure the Expense Fund's financial position. The increases or decreases in the Expense Fund's net assets are an indicator of whether its financial

8 position is improving or deteriorating. Currently, the Expense Fund has only governmental activities that provide for personnel, equipment, supplies, and other cost related to the proper administration of the District Court. Primarily, court cost, fees, grants, and interest finance these activities. Financial Analysis of the Expense Fund as a Whole Fund Financial Statements The fund financial statements provide detailed information about the Expense Funds, not the court as a whole. These funds are reported using an accounting method called modified accrual accounting, which measure only cash and other financial assets that can readily be converted to cash. The governmental fund statements provide a detailed short-term view of the Expense Fund's operations and the services it provides. Governmental fund information helps you determine the amount of financial resources available to be spent in the near future to finance the Expense Fund's programs. The relationship (or differences) between governmental activities (reported in the Statement of Net Assets and the Statement of Activities) and the governmental funds are shown in a reconciliation following the fund financial statements. A summary of net assets is presented on the next page.

9 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND December 31, 2004 Management's Discussion and Analysis Table 1 Net Assets Current Assets Capital Assets, net of depreciation Total Assets Current Liabilities Noncurrent Liabilities Total Liabilities $ 235,675 $ 200, , ,530 %Change 17.48% % -6.16% Invested in capital assets Unrestricted net assets 32, , , % 17.48% Total Net Assets $ $ % Invested in capital assets represent the Court's long-term investment in capital assets, net of accumulated depreciation and is not available for current operations. A summary of changes in net assets is presented below for the year ended December 31, 2004 and 2003: Table 2 Changes in Net Assets Operating revenues (charges for services, leases and other) Non-operating revenues (government subsidies and interest income) Total Revenues Year ended December $59,196 $59, , % Change % 38.38% 0.39% Operating expenses: Depreciation Other operating expenses 15, ,131 N/A 31.60% Total Expenses , % Increase (Decrease) in net assets 22.95%

10 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND December 31, 2004 Management's Discussion and Analysis Capital Assets At December 31, 2004 and 2003, the Court had $32,264 and $84,924 respectively, invested in capital assets, at net value after depreciation. There was $19,926 in additions during the year ended December 31,2004. Non-Current Liabilities There were no noncurrent liabilities at December 31, General Fund Budgetary Highlights The Thirtieth Judicial District Court adopted a budget for its Combined Judicial Expense Fund for the year ended December 31, There were no adjustments made to the budget during the year. The Thirtieth Judicial District Court's budgetary comparison is presented as required supplementary information and shown on page 27. Economic Factors and Next Year's Budget The Thirtieth Judicial District Court Expense Fund's elected officials considered the following factors and indicators when setting next year's budget, rates, and fees. These factors and indicators include: 1) Fees, fines, and charges for services 2) Intergovernmental revenues (state and local grants) 3) Personal services expenses 4) Operating services expenses The Thirtieth Judicial District Court Expense Fund does not expect any significant changes in next year's results as compared to the current year. Contacting the Court's Financial Management This financial report is designed to provide a general overview of the Court's accountability for the money it receives. If you have questions about this report or need additional information, contact the Thirtieth Judicial District Court at 215 South 4 lh St., Leesville, LA 71446

11 BASIC FINANCIAL STATEMENTS

12 Government-Wide Financial Statements

13 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND STATEMENT OF NET ASSETS December 31,2004 ASSETS Cash and cash equivalents (Note 2) Receivables Total current assets Noncurrent assets Capital assets, net of accumulated depreciation (Note 3) Total noncurrent assets TOTAL ASSETS ASSETS Governmental Activities $ 230, $ The accompanying notes are an integral part of this statement.

14 Statement A LIABILITIES Governmental Activities Current liabilities Accounts payable $ Taxes payable Total current liabilities TOTAL LIABILITIES NET ASSETS Invested in capital assets 32,264 Unrestricted TOTAL NET ASSETS $

15 Statement B THIRTIETH JUDICIAL DISTRICT COURT EXPENSE FUND VERNON PARISH, LOUISIANA Statement of Activities For the Year ended December 31, 2004 _P_roRram Revenues Net (Expenses) Revenues and Change In Net Assets Expenses Charges for Services Operating Grants and Contributions Capital Grants and Contributions Governmental Activities Governmental Activities: Administrative Probation $ 21,273 $ 59,196 $ 37,923 Total Governmental Activities S $ Interest Income Total General Revenues Change in Net Assets Net Assets Beginning Net Assets Ending 2,

16 FUND FINANCIAL STATEMENTS 12

17 13 Statement C THIRTIETH JUDICIAL DISTRICT COURT EXPENSE FUND VERNON PARISH, LOUISIANA Balance Sheet, Governmental Fund December 31,2004 ASSETS General Fund Cash and cash equivalents Receivables Total Assets $ 230,824 4,851 $ LIABILITIES AND FUND BALANCES Liabilities; Accounts, salaries, and other payables Total Liabilities Fund Balance: General Fund - unrestricted Total Fund Balance TOTAL LIABILITIES AND FUND BALANCE

18 Statement D THIRTIETH JUDICIAL DISTRICT COURT EXPENSE FUND VERNON PARISH, LOUISIANA Reconciliation of the Governmental Fund Balance Sheet To the Statement of Net Assets December 31,2004. Amounts reported for governmental activities in the Statement of Net Assets are different because: Total Fund Balance for Governmental Fund (Statement C) $ 235,675 Capital assets used in governmental activities are not financial resources and therefore, are not reported int the government funds. Those assets consist of: Furniture, fixtures, and equipment, net of $72,586 accumulated depreciation Total Net Assets of Governmental Activities (Statement A) $ The accompanying notes are an integral part of this financial statement. 14

19 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the year ended December 31, 2004 Statement E OPERATING REVENUES Suit fees - Clerk of Court Defendant fees - VPSO Total Operating Revenues OPERATING EXPENSE Current: Professional fees Insurance Repairs Travel Miscellaneous Capital Outlay Total operating expenses Operating income $ 25, $ , , $ $ Non-Operating Revenues (Expenses) Miscellaneous income Interest income 2,044 Total non-operating revenues Net Increase in net assets NET ASSETS - BEGINNING OF YEAR NET ASSETS - END OF YEAR The accompanying notes are an integral part of this statement. 15

20 Statement F THIRTIETH JUDICIAL DISTRICT COURT EXPENSE FUND VERNON PARISH, LOUISIANA Reconciliation of the Statement of Revenues, Expenditures, and Changes in Fund Balance of Governmental Funds To the Statement of Activities For the year ended December 31, 2004 Amounts reported for governmental activities in the Statement of Activities are different because: Net Change in Fund Balances - Total Governmental Funds (Statement E) $ 35,869 Governmental funds report capital outlays as expenditures. However, in the statement of activities the cost of those assets is allocated over their estimated useful lives and reported as depreciation expense. This is the amount by which capital outlay exceeds depreciation in the current period Change in Net Assets of Governmental Activities (Statement B) S

21 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND For the year ended December 31, ORGANIZATION AND SIGNIFICANT ACCOUNTING POLICIES The Thirtieth Judicial District Court Judicial Expense Fund is a political subdivision of the Vernon Parish Police Jury. The Expense Fund is administered by the three District judges that serve the Thirtieth Judicial District Court as district judges. The financial statements of the Thirtieth Judicial District Court Judicial Expense Fund have been prepared in conformity with accounting principles generally accepted in the United States of American (GAAP) as applied to governmental units. The Governmental Accounting Standards Board (GASB) is the accepted standard-setting body for establishing government accounting and financial reporting principles. The more significant of the District's accounting policies are described below. Reporting Entity GASB Statement No. 14, The Reporting Entity, as amended, established criteria for determining the government reporting entity and component units that should be included within the reporting entity. Under provisions of this Statement, the Court is considered a component unit, since it is a subdivision of the Cameron Parish Police Jury "Jury" that reports to the Jury. As used in GASB Statement No 14, fiscally independent means that the Court may, without the approval or consent of another governmental entity, determine or modify its own budget, levy its own taxes or set rates or charges, and issued bonded debt. The Court only does certain of the above functions and its board members are also appointed by the Jury, Thus the Court is classified as a component unit. Basic Financial Statements Government-wide financial statement - The statement of net assets and statement of activities display information about the reporting government as a whole. They include all funds of the reporting entity. Governmental activities generally are financed through taxes, intergovernmental revenues, and other nonexchange revenues. Fund Financial Statements. The financial transaction of the Judicial Expense Fund are reported in individual funds in the fund financial statements. Each fund is accounted for by a separate set of self-balancing accounts that comprises its assets, liabilities, fund equity, revenues, and expenditures. The funds of the Judicial Expense Fund are described as follows: General Fund - The general fund is the general operating fund and accounts for all activities of the Judicial Expense Fund except those required to be accounted for in another fund. 17

22 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND December 31, 2004 Notes to the Financial Statements Basis of Presentation Effective January 1, 2002, the Court adopted the provisions of Statement No. 34 and Statement No. 37. These statements established standards for external financial reporting for all state and governmental entities, which includes a statement of net assets, a statement of revenues, expenses and changes in net assets, and a statement of cash flows. It requires the classification of net assets into three components - invested in capital assets, net of related debt; restricted; and unrestricted. These classifications are defined as follows; * Invested in capital assets, net of related debt: This component of net assets consists of capital assets, net of accumulated depreciation, and reduced by the outstanding balances of bonds, mortgages, notes, or other borrowing that are attributable to the acquisition, construction or improvement of those assets. * Restricted net assets: This component of net assets consists of constraints imposed by creditors (such as through debt covenants), contributors, laws or regulations of other governments, or through constitutional provisions or enabling legislation. * Unrestricted net assets: This component of net assets consists of net assets that do no meet the definition of restricted or invested in capital assets, net of related debt. Fund Accounting The accounts of the THIRTIETH JUDICIAL EXPENSE COURT EXPENSE FUND are organized on the basis of funds and account groups, each of which is considered a separate accounting entity. The operations of each fund are accounted for with a separate set of self-balancing accounts that comprise its assets, liabilities, fund equity, revenues, and expenditures. Revenues are accounted for in individual funds based upon the purpose for which they are to be spent and the means by which spending activities are controlled. 18

23 19 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND Basis of Accounting December 31, 2004 Notes to the Financial Statements The accounting and financial reporting treatment applied to a fund is determined by its measurement focus. Enterprise funds follow GAAP prescribed by th Government Accounting Standards Board and Financial Accounting Standards Boards's Standards issue prior to November 30, Enterprise funds are accounted for an a flow of economic measurement focus. With this measurement focus, all assets and liabilities associated with the operating of these funds are included on the balance sheet. The operating statement presents increases (revenues) and decreases(expenses) in total net assets. The accrual basis of accounting is utilized by enterprise funds. Under this method, revenues are recorded when earned and expenses are recorded at the time liabilities are incurred. There are no principal operating revenues. Operating expense include costs of providing drainage expenses, administrative expenses, and depreciation on capital assets. All revenues and expenses not meeting this definition are reported as nonoperating revenues and expenses. Cash and Cash Equivalents Cash includes amounts in demand deposits and interest-bearing demand deposits. The Fund includes amounts in time deposits and investments with original maturities of 90 days or less as cash equivalents. Under state law, the Fund may deposit funds in demand deposits, interestbearing demand deposits, or time deposits with state banks organized under Louisiana law or any other state of the United States, or under the laws of the United States. In addition, local governments in Louisiana are authorized to invest in the Louisiana Asset Management Pool, Inc. (LAMP), a non-profit corporation formed by an initiative of the State Treasurer and organized under the laws of the State of Louisiana, which operates a local government investment pool. Capital Assets All purchased capital assets are stated at cost. Donated capital assets are valued at their estimated fair market value on the date received. Depreciation of all exhaustible capital assets is charged against operations. Depreciation is computed over the estimated useful lives of 5 years using the straight-line method. Compensated Absences Vested or accumulated vacation and sick leave are recorded on the Vernon Parish Police Jury records as the benefits accrued to employees. No liability is recorded for compensated absences that relate to future service or that are contingent on a specific event that is outside the control of the employer and employees.

24 Estimates THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND December 31, 2004 Notes to the Financial Statements The preparation of financial statements in conformity with accounting principles generally accepted in the United States of America requires management to make estimated and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Accordingly, actual results could differ from those estimates. 2. CASH AND INVESTMENT COLLATERAL Under state law, the Expense fund may deposit funds with a fiscal agent bank organized under the laws of the State of Louisiana, the laws of any other state in the Union, or the laws of the United States. The Expense fund may invest in United States bonds, treasury notes, time certificates of deposit of any bank domiciled or having a branch office in the State of Louisiana, investments as stipulated in state law, or any other federally insured investment. At December 31, 2004, the Expense fund had cash and investments as follows: UNRESTRICTED RESTRICTED TOTAL Cash (demand deposits) and certificate of deposit $ At year end, the carrying amount of the Expense fund's deposits (demand deposits and certificates of deposit) was $230,824, and the bank balances was $230,824. A summary of collateralization of bank balances is presented below. Insured (Federal deposit insurance) $130,824 Uncollateralized (In accordance with GAAP-see below) At December 31, 2004, the balance in the Louisiana Asset Management Pool, Inc. (LAMP) account is $165,143 (See summary of Significant Accounting Policies Note F.) In accordance with GASB Codification , the balance in the LAMP account is not categorized in the three risk categories provided by GASB Codification because the balance is in the pool of funds and therefore not evidenced by securities that exist in physical or book entry form. Only local governments having contracted to participated in LAMP have an interest in the pool of assets. The primary objective of LAMP is to provide a safe environment for the placement of public funds in short-term, high-quality investments. The LAMP portfolio includes only securities and other obligations in which local governments in Louisiana are authorized to invest. Accordingly, LAMP investments are restricted to securities issued, guaranteed, or backed by the U.S. Treasury, U.S. government, or one of its agencies, enterprises, or instrumentalities, as well as repurchase agreements collateralized by those securities. The dollar weighted average portfolio maturity of LAMP assets is restricted to not more than 90 days, and consists of no securities with maturity in excess of 397 days. LAMP is designed to be highly liquid to give its participants immediate access to their account balances. Therefore, under GASB 9, the Judicial Expense Fund classifies this assets as cash. 20

25 21 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND December 31, 2004 Notes to the Financial Statements 3. CHANGES IN CAPITAL ASSETS Balance Balance 12/31/03 Additions Retirements 12/31/04 Equipment $ 84,924 $ 19,926 $ $ 104,850 Accumulated depreciation (72,586} Net capital assets $ Depreciation expense included in the financial statements for the year ended December 31,2004 was $15,028 and all charged to administrative expense. Capital assets are depreciated using the straight line method over the following estimated useful lives; Equipment 5 years 4. PENSION PLAN The District participates in a pension plan operated by the Vernon Parish Police Jury and disclosures for that plan are included in the Police Jury's audit report.

26 5. RISK MANAGEMENT THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND December 31,2004 Notes to the Financial Statements (Continued) The District is exposed to various risks of loss related to torts, theft or damage and destruction of assets, errors and omissions, injuries to employees, and natural disasters. The District carries commercial insurance as outlined in the following table. Settled claims did not exceed commercial coverage for any of the past three fiscal years. LIMITS OF COVERAGE Workmen's compensation Auto liability Commercial general liability None None None The District covers all other losses, claim settlements, and judgments from operating resources. Claims expenditures and liabilities are reported when it is probable that a loss has occurred and the amount of that loss can be reasonably estimated. The District was not involved in any litigation nor did it have asserted claims lodged against it. 6. CHANGE OF ACCOUNTING For the year ended December 31, 2004, the Thirtieth Judicial District Court Expense Fund has implemented GASB Statement No. 34, Basic Financial Statements. GASB No. 34 creates new basic financial statements for reporting on the Court's financial activities. The financial statements now include government-wide financial statements prepared on the accrual basis of accounting, and fund financial statements which present information for individual major funds rather than by fund type which has been the mode of presentation in previously issued financial statements. 7 PRIOR YEAR RESTATEMENT OF NET ASSETS The following adjustments were made to restate beginning net assets for December 31, 2004: Fund Balance, beginning of year as previously reported $ 200,606 Adjustments Investments in Capital Assets, beginning of year 84,924 Accumulated Depreciation, beginning of year (57,558) Net Assets, beginning of year as restated $

27 OTHER REPORT REQUIRED BY GOVERNMENT AUDITING STANDARDS 23

28 ELLIOTT & ASSOCIATES, INC. Professional Accounting Corporation P.O. Box 1287 Leesville, Louisiana (337) W. Michael Elliott, CPA (337) Fax: Report on Compliance and on Internal Control over Financial Reporting Based on an Audit of Basic Financial Statements Performed in Accordance with Governmental Auditing Standards The Honorable Judge Vernon Clark, the Honorable Judge John Ford and the Honorable Lester Kees Thirtieth Judicial District Judges Leesville, Louisiana I have audited the basic financial statements of the Thirtieth Judicial District Court Expense Fund as of and for the year ended December 31, 2004 and have issued my report thereon dated June 10, I conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. Compliance As part of obtaining reasonable assurance about whether the Thirtieth Judicial District Court Expense Fund's financial statements are free of material misstatement, I performed tests of its compliance with certain provisions of laws, regulations, contracts, and grants, noncompliance with which could have a direct and material effect on the determination of financial statements amounts. However, providing an opinion on compliance with those provisions was not an objective of my audit, and accordingly, I do not express such an opinion. The results of my tests disclosed no instances of noncompliance that is required to be reported under Government Auditing Standards. Internal Control over Financial Reporting In planning and performing my audit, I considered the Thirtieth Judicial District Court Expense Fund's internal control over financial reporting in order to determine my auditing procedures for the purpose of expressing my opinion on the financial statements and not to provide assurance on the internal control over financial reporting. My consideration on the internal control over financial reporting would not necessarily disclose all matters in the internal control over fmancials reporting that might be material weaknesses. A material weakness is a condition in which the design or operation of one or more of the internal control components does not reduce to a relatively low level the risk that misstatements in amounts that would be material in relation to the financial statements being audited may occur and not be dtected within a timely period by employees in the normal reporting and its operation that I consider to be material weaknesses. 24

29 The report is intended solely for the information and use of the Thirtieth Judicial District Court judges, management of the court's office and the Legislative Auditor and is not intended to be and should not be used by anyone other than these specified parties. Under Louisiana Revised Statue 24:513; this report is distributed by the Legislative Auditor as a public document. Leesville, Louisiana June 10,2005 M 25

30 SUPPLEMENTARY INFORMATION

31 26 Schedule 1 THIRTIETH JUDICIAL DISTRICT COURT EXPENSE FUND Vernon Parish, Louisiana Schedule of Findings and Questioned Costs For the Year Ended December 31, 2004 SUMMARY OF AUDITOR'S REPORTS INDEPENDENT AUDITOR'S REPORT: I have audited the basic financial statements of the Thirtieth Judicial District Court Expense Fund, Vernon Parish, Louisiana, as of and for the year ended December 31, 2004, and have issued my report thereon dated June 10, I conducted my audit in accordance with auditing standards generally accepted in the United States of America and the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States. My audit of the basic financial statements as of December 31, 2004, resulted in the an unqualified opinion. REPORT ON INTERNAL CONTROL AND COMPLIANCE MATERIAL TO THE FINANCIAL STATEMENTS: Compliance Compliance Material to Financial Statements I _ I Yes [Xj No Internal Control Material Weaknesses Other Conditions Federal Awards Not applicable Identification of Major Programs No major programs identified Yes Yes No No FINANCIAL STATEMENT FINDINGS: None. PRIOR YEAR FINDINGS AND QUESTIONED COSTS: No matters were reported

32 27 Schedule 2 H JUDICIAL DISTRICT COURT EXPENSE FUND VERNON PARISH, LOUISIANA nditures, and Chan$yes in Fund Balances-Budget and Actual ;overnmental funds) r 31, 2004 Budgeted Original Amounts Final Actual Budget to Actual Positive (Negative) Revenues: Clerk of Courts VPSO Interest Income Miscellaneous $ 27,500 $ 36,500 3, ,500 32,500 1, $ 25,417 33,779 2,044 $ (1,083) 1, (500} Total Revenues 67, ,240 (210) Expenditures: Capital Outlay $ Office Supplies Accounting & Professional feeses 6,000 4,000 4,500 Dues/Subscriptions/lib. materials Is 3,000 Seminar expenses 2,000 Travel and Entertainment 2,000 Repairs 850 Miscellaneous 250 Postage ,500 1,800 4,000 2, ,126 3, ,316 (1,626) 1, , (501) 1,066) 150 Total Expenditures , Excess of Revenues over Expenditures 44,900 34,100 35,869 1,769 Fund Balance, Beginning 186, Fund Balance, Ending $ $ 220,641 $ $ 1.769

33 Schedule 3 THIRTIETH JUDICIAL DISTRICT COURT JUDICIAL EXPENSE FUND SCHEDULE OF COMPENSATION PAID BOARD MEMBERS FOR THE YEAR ENDED December 31, 2004 There was no per diem paid to any of the three Thirtieth Judicial District judges for the year ended December 31,2004. See independent auditor's report. 28