TWENTY'FOURTH JUDICIAL DISTRICT COURT - INTENSIVE PROBATION SERVICES FUND COMPILED FINANCIAL STATEMENTS. December 3 i. 2011

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1 ID^O^ TWENTY'FOURTH JUDICIAL DISTRICT COURT - COMPILED FINANCIAL STATEMENTS December 3 i Underprovisions 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 LegislativeAuditor and, where appropriate, at the office of the parish clerk of court. R. eo.,e MAY

2 TWENTY-FOURTH JUDICIAL DISTRICT COURT TABl OF CONTENTS December 31,2011 PAGE INDEPENDENT ACCOUNTANTS' COMPILATION REPORT, I BALANCE SHEET...! 2 STATEMENT OF REVENUES, EXPENDITURES, AND CHANGES IN FUNDB/MJ^NCE... 3 NOTE ON SELECTTED INFORMATION 4

3 ner rm^, L.L.C. CERTfFfED PUBUC ACCOUNTANTS AND CONSULTANTS S. DAVID KUSHNER. CPA. C'fA* WILSON A. LaGRAIZE, JR., CPA. CrFA, CfF ERNEST G. GELPI. CPA. CGFM CRAIG M. FABACHER. CPA DOUGLAS W. FINEGAN. CPA, CVA MARY ANNE GARCIA. CPA A Professionai Accounting Corporation WllUAM B. HAMILTON. CPA KATHARINE M. LASSITER. CPA RICHARD J. RUMNEY. CPA Members American initiiuta c4 CPA's Soc'-e^ cf LouWjna CPA's To the Judges and Administrators Twenty-Fourth Judicial District Court Gretna, Louisiana INDEPENDENT ACCOUNTANTS' COMPILATION REPORT We have compiled the accompanying balance sheet of the Twenty-Fourth Judicial District Court - Intensive Probation Services Fund (the Fund) as of December 31, 2011, and the related statement of revenues, expenditures, and changes in fund balance for the year then ended. We have not audited or reviewed the accompanying financial statements and, accordingly, do not express an opinion or provide any assurance about whether the financial statements are in accordance with accounting principles generally accepted in the United States of America. The management of the Fund is responsible for the preparation and fair presentation of the financial statements in accordance with accounting principles generally accepted in the United States of America and for designing, implementing, and maintaining internal control relevant to the preparation and fair presentation of the financial statements. Our responsibility is to conduct the compilation in accordance with Statements on Standards for Accounting and Review Services issued by the American Institute of Certified Public Accountants. The objective of a compilation is to assist management in presenting financial information in the form of finandai statements without undertaking to obtain or provide any assurance that there are no material modifications that should be made to the financial statements. Management has elected to omit substantially alt of the disclosures required by accounting principles generally accepted in the United States of America. If the omitted disclosures were included in the financial statements, they might influence the user's conclusions about the Fund's financial position, results of operations, and cash flows. Accordingly, the finandai statements are not designed for those who are not informed about such matters. Management has omitted the management's discussion and analysis information that is required to be presented for purposes of additional analysis. Such missing information, although not a part of the basic financial statements, is required by the Governmental Accounting Standards Board, who considers it to be an essential part of financial reporting for pladng the basic financial statements in an appropriate operational, economic, or historical context. Metairie, Louisiana April 30, 2012 SUITE WEST ESPLANADE AVENUE MFTAiRIE. LOUISIANA (504) FAX (504) \Nww.k]-cpa.com

4 TWENTY-FOURTH JUDICIAL DISTRICT COURT BMANCE SHEET December 31, 2011 General Fund ASSETS Cash Grant receivable TOTAL ASSETS $ $ UABILITIES AND FUND BALANCE UABIUTIES Accounts payable 3,606 FUND BALANCE Fund balance - unassigned TOTAL LIABILITIES AND FUND BALANCE See accompanying accountants' compilation report and note on selected information.

5 TWENTY-FOURTH JUDICIAL DISTRICT COURT - STATEMENT OF REVENUES, EXPENDITURES. AND CHANGES IN FUND BALANCE For the year ended December 31, 2011 General Fund Revenues Probation fees $ Grant revenues 69,967 Total Revenues 162,530 Expenditures Salaries 83,820 Benefits 23,347 Contract personnel Office supplies Software Training and travel Capita! outiay. 4>333 Total Expenditures Excess of Revenues Over Expenditures 25,016 Fund Balance - (Deficit) Beginning of Year (9.1 H'^ End of Year $ See accompanying accountants' compilation report and note on seleaed information.

6 TWENTY-FOURTH JUDICIAL DISTRICT COURT NOTE ON SELECTED INFORMATION December 31,2011 NOTE I - GASB STATEMENT NO. 34 The Governmental Accounting Standards Board (GASB) Is the accepted standard setting body for establishing governmental accounting and financial reporting principles. GASB Statement No. 34 requires presentation of fund financial statements using the modified accrual basis of accounting and govemment-wide financial statements using the accrual basis of accounting and other information. The govemment-wide financial statements and other required information have not been presented.

TWENTY -FOURTHJUDICIAL DISTRICT COURT I CAN DRUG COURT PROGRAM FUND

TWENTY -FOURTHJUDICIAL DISTRICT COURT I CAN DRUG COURT PROGRAM FUND 7377 INDEPENDENT AUDITORS 9 REPORT ON BASIC FINANCIAL STATEMENTS, COMPLIANCE, AND INTERNAL CONTROLS OF TWENTYFOURTH JUDICIAL DISTRICT COURT FOR THE PARISH OFJEFFERSON, LOUISIANA December 31, 2007 HJS co